id	sid	tid	token	lemma	pos
ftr-418	1	1	leaving	leave	VERB
ftr-418	1	2	money	money	NOUN
ftr-418	1	3	on	on	ADP
ftr-418	1	4	the	the	DET
ftr-418	1	5	table(s	table(s	NOUN
ftr-418	1	6	):	):	PUNCT
ftr-418	1	7	*	*	PUNCT
ftr-418	1	8	adjunct	adjunct	PROPN
ftr-418	1	9	professor	professor	NOUN
ftr-418	1	10	of	of	ADP
ftr-418	1	11	accounting	accounting	PROPN
ftr-418	1	12	&	&	CCONJ
ftr-418	1	13	taxation	taxation	NOUN
ftr-418	1	14	,	,	PUNCT
ftr-418	1	15	university	university	PROPN
ftr-418	1	16	of	of	ADP
ftr-418	1	17	hartford	hartford	PROPN
ftr-418	1	18	barney	barney	PROPN
ftr-418	1	19	school	school	PROPN
ftr-418	1	20	of	of	ADP
ftr-418	1	21	business	business	NOUN
ftr-418	1	22	;	;	PUNCT
ftr-418	1	23	cpa	cpa	NOUN
ftr-418	1	24	;	;	PUNCT
ftr-418	1	25	b.s	b.s	PROPN
ftr-418	1	26	.	.	PROPN
ftr-418	1	27	,	,	PUNCT
ftr-418	1	28	university	university	PROPN
ftr-418	1	29	of	of	ADP
ftr-418	1	30	connecticut	connecticut	PROPN
ftr-418	1	31	(	(	PUNCT
ftr-418	1	32	1991	1991	NUM
ftr-418	1	33	)	)	PUNCT
ftr-418	1	34	;	;	PUNCT
ftr-418	1	35	m.s.t	m.s.t	PROPN
ftr-418	1	36	.	.	PROPN
ftr-418	1	37	,	,	PUNCT
ftr-418	1	38	university	university	PROPN
ftr-418	1	39	of	of	ADP
ftr-418	1	40	hartford	hartford	PROPN
ftr-418	1	41	(	(	PUNCT
ftr-418	1	42	1996	1996	NUM
ftr-418	1	43	)	)	PUNCT
ftr-418	1	44	;	;	PUNCT
ftr-418	1	45	j.d	j.d	PROPN
ftr-418	1	46	.	.	PROPN
ftr-418	1	47	with	with	ADP
ftr-418	1	48	certificate	certificate	NOUN
ftr-418	1	49	in	in	ADP
ftr-418	1	50	tax	tax	NOUN
ftr-418	1	51	studies	study	NOUN
ftr-418	1	52	candidate	candidate	NOUN
ftr-418	1	53	,	,	PUNCT
ftr-418	1	54	university	university	PROPN
ftr-418	1	55	of	of	ADP
ftr-418	1	56	connecticut	connecticut	PROPN
ftr-418	1	57	school	school	NOUN
ftr-418	1	58	of	of	ADP
ftr-418	1	59	law	law	NOUN
ftr-418	1	60	(	(	PUNCT
ftr-418	1	61	expected	expect	VERB
ftr-418	1	62	2004	2004	NUM
ftr-418	1	63	)	)	PUNCT
ftr-418	1	64	.	.	PUNCT
ftr-418	2	1	my	my	PRON
ftr-418	2	2	sincere	sincere	ADJ
ftr-418	2	3	thanks	thank	NOUN
ftr-418	2	4	to	to	ADP
ftr-418	2	5	richard	richard	PROPN
ftr-418	2	6	d.	d.	PROPN
ftr-418	2	7	pomp	pomp	PROPN
ftr-418	2	8	,	,	PUNCT
ftr-418	2	9	alva	alva	PROPN
ftr-418	2	10	p.	p.	PROPN
ftr-418	2	11	loiselle	loiselle	PROPN
ftr-418	2	12	professor	professor	NOUN
ftr-418	2	13	of	of	ADP
ftr-418	2	14	law	law	NOUN
ftr-418	2	15	at	at	ADP
ftr-418	2	16	the	the	DET
ftr-418	2	17	university	university	PROPN
ftr-418	2	18	of	of	ADP
ftr-418	2	19	connecticut	connecticut	PROPN
ftr-418	2	20	,	,	PUNCT
ftr-418	2	21	for	for	ADP
ftr-418	2	22	inspiring	inspire	VERB
ftr-418	2	23	the	the	DET
ftr-418	2	24	topic	topic	NOUN
ftr-418	2	25	and	and	CCONJ
ftr-418	2	26	for	for	ADP
ftr-418	2	27	his	his	PRON
ftr-418	2	28	insightful	insightful	ADJ
ftr-418	2	29	comments	comment	NOUN
ftr-418	2	30	on	on	ADP
ftr-418	2	31	several	several	ADJ
ftr-418	2	32	earlier	early	ADJ
ftr-418	2	33	drafts	draft	NOUN
ftr-418	2	34	of	of	ADP
ftr-418	2	35	this	this	DET
ftr-418	2	36	article	article	NOUN
ftr-418	2	37	;	;	PUNCT
ftr-418	2	38	avi	avi	VERB
ftr-418	2	39	brisman	brisman	NOUN
ftr-418	2	40	for	for	ADP
ftr-418	2	41	his	his	PRON
ftr-418	2	42	many	many	ADJ
ftr-418	2	43	helpful	helpful	ADJ
ftr-418	2	44	suggestions	suggestion	NOUN
ftr-418	2	45	;	;	PUNCT
ftr-418	2	46	and	and	CCONJ
ftr-418	2	47	peter	peter	PROPN
ftr-418	2	48	m.	m.	PROPN
ftr-418	2	49	haberlandt	haberlandt	PROPN
ftr-418	2	50	for	for	ADP
ftr-418	2	51	his	his	PRON
ftr-418	2	52	persistent	persistent	ADJ
ftr-418	2	53	encouragement	encouragement	NOUN
ftr-418	2	54	.	.	PUNCT
ftr-418	3	1	with	with	ADP
ftr-418	3	2	much	much	ADJ
ftr-418	3	3	appreciation	appreciation	NOUN
ftr-418	3	4	,	,	PUNCT
ftr-418	3	5	i	i	PRON
ftr-418	3	6	dedicate	dedicate	VERB
ftr-418	3	7	this	this	DET
ftr-418	3	8	article	article	NOUN
ftr-418	3	9	to	to	ADP
ftr-418	3	10	the	the	DET
ftr-418	3	11	brightest	bright	ADJ
ftr-418	3	12	and	and	CCONJ
ftr-418	3	13	most	most	ADV
ftr-418	3	14	hard	hard	ADV
ftr-418	3	15	-	-	PUNCT
ftr-418	3	16	working	work	VERB
ftr-418	3	17	professionals	professional	NOUN
ftr-418	3	18	i	i	PRON
ftr-418	3	19	have	have	AUX
ftr-418	3	20	ever	ever	ADV
ftr-418	3	21	collaborated	collaborate	VERB
ftr-418	3	22	with	with	ADP
ftr-418	3	23	,	,	PUNCT
ftr-418	3	24	my	my	PRON
ftr-418	3	25	fellow	fellow	ADJ
ftr-418	3	26	members	member	NOUN
ftr-418	3	27	of	of	ADP
ftr-418	3	28	the	the	DET
ftr-418	3	29	connecticut	connecticut	PROPN
ftr-418	3	30	law	law	PROPN
ftr-418	3	31	review	review	NOUN
ftr-418	3	32	.	.	PUNCT
ftr-418	4	1	without	without	ADP
ftr-418	4	2	their	their	PRON
ftr-418	4	3	generous	generous	ADJ
ftr-418	4	4	support	support	NOUN
ftr-418	4	5	,	,	PUNCT
ftr-418	4	6	this	this	DET
ftr-418	4	7	article	article	NOUN
ftr-418	4	8	would	would	AUX
ftr-418	4	9	not	not	PART
ftr-418	4	10	have	have	AUX
ftr-418	4	11	been	be	AUX
ftr-418	4	12	possible	possible	ADJ
ftr-418	4	13	.	.	PUNCT
ftr-418	5	1	345	345	NUM
ftr-418	5	2	florida	florida	PROPN
ftr-418	5	3	tax	tax	NOUN
ftr-418	5	4	review	review	NOUN
ftr-418	5	5	volume	volume	NOUN
ftr-418	5	6	6	6	NUM
ftr-418	5	7	2004	2004	NUM
ftr-418	5	8	number	number	NOUN
ftr-418	5	9	4	4	NUM
ftr-418	5	10	leaving	leave	VERB
ftr-418	5	11	money	money	NOUN
ftr-418	5	12	on	on	ADP
ftr-418	5	13	the	the	DET
ftr-418	5	14	table(s	table(s	NOUN
ftr-418	5	15	):	):	PUNCT
ftr-418	5	16	an	an	DET
ftr-418	5	17	examination	examination	NOUN
ftr-418	5	18	of	of	ADP
ftr-418	5	19	federal	federal	ADJ
ftr-418	5	20	income	income	NOUN
ftr-418	5	21	tax	tax	NOUN
ftr-418	5	22	policy	policy	NOUN
ftr-418	5	23	towards	towards	ADP
ftr-418	5	24	indian	indian	ADJ
ftr-418	5	25	tribes	tribe	NOUN
ftr-418	5	26	mark	mark	VERB
ftr-418	5	27	j.	j.	PROPN
ftr-418	5	28	cowan	cowan	PROPN
ftr-418	5	29	*	*	PROPN
ftr-418	5	30	i.	i.	PROPN
ftr-418	5	31	introduction	introduction	NOUN
ftr-418	5	32	.	.	PUNCT
ftr-418	5	33	.	.	PUNCT
ftr-418	5	34	.	.	PUNCT
ftr-418	5	35	.	.	PUNCT
ftr-418	5	36	.	.	PUNCT
ftr-418	5	37	.	.	PUNCT
ftr-418	5	38	.	.	PUNCT
ftr-418	5	39	.	.	PUNCT
ftr-418	5	40	.	.	PUNCT
ftr-418	5	41	.	.	PUNCT
ftr-418	5	42	.	.	PUNCT
ftr-418	5	43	.	.	PUNCT
ftr-418	5	44	.	.	PUNCT
ftr-418	5	45	.	.	PUNCT
ftr-418	5	46	.	.	PUNCT
ftr-418	5	47	.	.	PUNCT
ftr-418	5	48	.	.	PUNCT
ftr-418	5	49	.	.	PUNCT
ftr-418	5	50	.	.	PUNCT
ftr-418	5	51	.	.	PUNCT
ftr-418	5	52	.	.	PUNCT
ftr-418	5	53	.	.	PUNCT
ftr-418	5	54	.	.	PUNCT
ftr-418	5	55	.	.	PUNCT
ftr-418	5	56	.	.	PUNCT
ftr-418	5	57	.	.	PUNCT
ftr-418	5	58	.	.	PUNCT
ftr-418	5	59	.	.	PUNCT
ftr-418	5	60	.	.	PUNCT
ftr-418	5	61	.	.	PUNCT
ftr-418	5	62	.	.	PUNCT
ftr-418	5	63	.	.	PUNCT
ftr-418	5	64	.	.	PUNCT
ftr-418	5	65	.	.	PUNCT
ftr-418	5	66	.	.	PUNCT
ftr-418	5	67	.	.	PUNCT
ftr-418	5	68	.	.	PUNCT
ftr-418	5	69	.	.	PUNCT
ftr-418	5	70	.	.	PUNCT
ftr-418	5	71	.	.	PUNCT
ftr-418	5	72	.	.	PUNCT
ftr-418	6	1	.	.	PUNCT
ftr-418	7	1	347	347	NUM
ftr-418	7	2	ii	ii	NOUN
ftr-418	7	3	.	.	PUNCT
ftr-418	8	1	current	current	ADJ
ftr-418	8	2	federal	federal	ADJ
ftr-418	8	3	income	income	NOUN
ftr-418	8	4	taxation	taxation	NOUN
ftr-418	8	5	of	of	ADP
ftr-418	8	6	indian	indian	ADJ
ftr-418	8	7	tribes	tribe	NOUN
ftr-418	8	8	:	:	PUNCT
ftr-418	8	9	avoid	avoid	VERB
ftr-418	8	10	the	the	DET
ftr-418	8	11	issue	issue	NOUN
ftr-418	8	12	and	and	CCONJ
ftr-418	8	13	lose	lose	VERB
ftr-418	8	14	the	the	DET
ftr-418	8	15	revenue	revenue	NOUN
ftr-418	8	16	.	.	PUNCT
ftr-418	8	17	.	.	PUNCT
ftr-418	8	18	.	.	PUNCT
ftr-418	8	19	.	.	PUNCT
ftr-418	8	20	.	.	PUNCT
ftr-418	8	21	.	.	PUNCT
ftr-418	8	22	.	.	PUNCT
ftr-418	8	23	.	.	PUNCT
ftr-418	8	24	.	.	PUNCT
ftr-418	8	25	.	.	PUNCT
ftr-418	8	26	.	.	PUNCT
ftr-418	8	27	.	.	PUNCT
ftr-418	8	28	.	.	PUNCT
ftr-418	8	29	.	.	PUNCT
ftr-418	9	1	.	.	PUNCT
ftr-418	10	1	351	351	NUM
ftr-418	10	2	a.	a.	NOUN
ftr-418	10	3	the	the	DET
ftr-418	10	4	ruling	rule	VERB
ftr-418	10	5	trinity	trinity	NOUN
ftr-418	10	6	.	.	PUNCT
ftr-418	10	7	.	.	PUNCT
ftr-418	10	8	.	.	PUNCT
ftr-418	10	9	.	.	PUNCT
ftr-418	10	10	.	.	PUNCT
ftr-418	10	11	.	.	PUNCT
ftr-418	10	12	.	.	PUNCT
ftr-418	10	13	.	.	PUNCT
ftr-418	10	14	.	.	PUNCT
ftr-418	10	15	.	.	PUNCT
ftr-418	10	16	.	.	PUNCT
ftr-418	10	17	.	.	PUNCT
ftr-418	10	18	.	.	PUNCT
ftr-418	10	19	.	.	PUNCT
ftr-418	10	20	.	.	PUNCT
ftr-418	10	21	.	.	PUNCT
ftr-418	10	22	.	.	PUNCT
ftr-418	10	23	.	.	PUNCT
ftr-418	10	24	.	.	PUNCT
ftr-418	10	25	.	.	PUNCT
ftr-418	10	26	.	.	PUNCT
ftr-418	10	27	.	.	PUNCT
ftr-418	10	28	.	.	PUNCT
ftr-418	10	29	.	.	PUNCT
ftr-418	10	30	.	.	PUNCT
ftr-418	10	31	.	.	PUNCT
ftr-418	10	32	.	.	PUNCT
ftr-418	10	33	.	.	PUNCT
ftr-418	10	34	.	.	PUNCT
ftr-418	10	35	.	.	PUNCT
ftr-418	10	36	.	.	PUNCT
ftr-418	10	37	.	.	PUNCT
ftr-418	10	38	.	.	PUNCT
ftr-418	10	39	.	.	PUNCT
ftr-418	11	1	352	352	NUM
ftr-418	11	2	1	1	NUM
ftr-418	11	3	.	.	PUNCT
ftr-418	11	4	revenue	revenue	NOUN
ftr-418	11	5	ruling	rule	VERB
ftr-418	11	6	67	67	NUM
ftr-418	11	7	-	-	SYM
ftr-418	11	8	284	284	NUM
ftr-418	11	9	.	.	PUNCT
ftr-418	11	10	.	.	PUNCT
ftr-418	11	11	.	.	PUNCT
ftr-418	11	12	.	.	PUNCT
ftr-418	11	13	.	.	PUNCT
ftr-418	11	14	.	.	PUNCT
ftr-418	11	15	.	.	PUNCT
ftr-418	11	16	.	.	PUNCT
ftr-418	11	17	.	.	PUNCT
ftr-418	11	18	.	.	PUNCT
ftr-418	11	19	.	.	PUNCT
ftr-418	11	20	.	.	PUNCT
ftr-418	11	21	.	.	PUNCT
ftr-418	11	22	.	.	PUNCT
ftr-418	11	23	.	.	PUNCT
ftr-418	11	24	.	.	PUNCT
ftr-418	11	25	.	.	PUNCT
ftr-418	11	26	.	.	PUNCT
ftr-418	11	27	.	.	PUNCT
ftr-418	11	28	.	.	PUNCT
ftr-418	11	29	.	.	PUNCT
ftr-418	11	30	.	.	PUNCT
ftr-418	11	31	.	.	PUNCT
ftr-418	12	1	353	353	NUM
ftr-418	12	2	a.	a.	NOUN
ftr-418	12	3	taxation	taxation	NOUN
ftr-418	12	4	of	of	ADP
ftr-418	12	5	individual	individual	ADJ
ftr-418	12	6	indians	indians	PROPN
ftr-418	12	7	.	.	PUNCT
ftr-418	12	8	.	.	PUNCT
ftr-418	12	9	.	.	PUNCT
ftr-418	12	10	.	.	PUNCT
ftr-418	12	11	.	.	PUNCT
ftr-418	12	12	.	.	PUNCT
ftr-418	12	13	.	.	PUNCT
ftr-418	12	14	.	.	PUNCT
ftr-418	12	15	.	.	PUNCT
ftr-418	12	16	.	.	PUNCT
ftr-418	12	17	.	.	PUNCT
ftr-418	13	1	353	353	NUM
ftr-418	13	2	b.	b.	PROPN
ftr-418	13	3	taxation	taxation	NOUN
ftr-418	13	4	of	of	ADP
ftr-418	13	5	indian	indian	ADJ
ftr-418	13	6	tribes	tribe	NOUN
ftr-418	13	7	.	.	PUNCT
ftr-418	13	8	.	.	PUNCT
ftr-418	13	9	.	.	PUNCT
ftr-418	13	10	.	.	PUNCT
ftr-418	13	11	.	.	PUNCT
ftr-418	13	12	.	.	PUNCT
ftr-418	13	13	.	.	PUNCT
ftr-418	13	14	.	.	PUNCT
ftr-418	13	15	.	.	PUNCT
ftr-418	13	16	.	.	PUNCT
ftr-418	13	17	.	.	PUNCT
ftr-418	13	18	.	.	PUNCT
ftr-418	13	19	.	.	PUNCT
ftr-418	13	20	.	.	PUNCT
ftr-418	13	21	.	.	PUNCT
ftr-418	14	1	355	355	NUM
ftr-418	14	2	2	2	NUM
ftr-418	14	3	.	.	PUNCT
ftr-418	14	4	revenue	revenue	NOUN
ftr-418	14	5	ruling	rule	VERB
ftr-418	14	6	81	81	NUM
ftr-418	14	7	-	-	SYM
ftr-418	14	8	295	295	NUM
ftr-418	14	9	.	.	PUNCT
ftr-418	14	10	.	.	PUNCT
ftr-418	14	11	.	.	PUNCT
ftr-418	14	12	.	.	PUNCT
ftr-418	14	13	.	.	PUNCT
ftr-418	14	14	.	.	PUNCT
ftr-418	14	15	.	.	PUNCT
ftr-418	14	16	.	.	PUNCT
ftr-418	14	17	.	.	PUNCT
ftr-418	14	18	.	.	PUNCT
ftr-418	14	19	.	.	PUNCT
ftr-418	14	20	.	.	PUNCT
ftr-418	14	21	.	.	PUNCT
ftr-418	14	22	.	.	PUNCT
ftr-418	14	23	.	.	PUNCT
ftr-418	14	24	.	.	PUNCT
ftr-418	14	25	.	.	PUNCT
ftr-418	14	26	.	.	PUNCT
ftr-418	14	27	.	.	PUNCT
ftr-418	14	28	.	.	PUNCT
ftr-418	14	29	.	.	PUNCT
ftr-418	14	30	.	.	PUNCT
ftr-418	15	1	.	.	PUNCT
ftr-418	16	1	356	356	NUM
ftr-418	16	2	3	3	NUM
ftr-418	16	3	.	.	PUNCT
ftr-418	16	4	revenue	revenue	NOUN
ftr-418	16	5	ruling	rule	VERB
ftr-418	16	6	94	94	NUM
ftr-418	16	7	-	-	SYM
ftr-418	16	8	16	16	NUM
ftr-418	16	9	.	.	PUNCT
ftr-418	16	10	.	.	PUNCT
ftr-418	16	11	.	.	PUNCT
ftr-418	16	12	.	.	PUNCT
ftr-418	16	13	.	.	PUNCT
ftr-418	16	14	.	.	PUNCT
ftr-418	16	15	.	.	PUNCT
ftr-418	16	16	.	.	PUNCT
ftr-418	16	17	.	.	PUNCT
ftr-418	16	18	.	.	PUNCT
ftr-418	16	19	.	.	PUNCT
ftr-418	16	20	.	.	PUNCT
ftr-418	16	21	.	.	PUNCT
ftr-418	16	22	.	.	PUNCT
ftr-418	16	23	.	.	PUNCT
ftr-418	16	24	.	.	PUNCT
ftr-418	16	25	.	.	PUNCT
ftr-418	16	26	.	.	PUNCT
ftr-418	16	27	.	.	PUNCT
ftr-418	16	28	.	.	PUNCT
ftr-418	16	29	.	.	PUNCT
ftr-418	16	30	.	.	PUNCT
ftr-418	16	31	.	.	PUNCT
ftr-418	17	1	.	.	PUNCT
ftr-418	18	1	359	359	NUM
ftr-418	18	2	b.	b.	PROPN
ftr-418	18	3	tribal	tribal	ADJ
ftr-418	18	4	provisions	provision	NOUN
ftr-418	18	5	in	in	ADP
ftr-418	18	6	the	the	DET
ftr-418	18	7	irc	irc	NOUN
ftr-418	18	8	.	.	PUNCT
ftr-418	18	9	.	.	PUNCT
ftr-418	18	10	.	.	PUNCT
ftr-418	18	11	.	.	PUNCT
ftr-418	18	12	.	.	PUNCT
ftr-418	18	13	.	.	PUNCT
ftr-418	18	14	.	.	PUNCT
ftr-418	18	15	.	.	PUNCT
ftr-418	18	16	.	.	PUNCT
ftr-418	18	17	.	.	PUNCT
ftr-418	18	18	.	.	PUNCT
ftr-418	18	19	.	.	PUNCT
ftr-418	18	20	.	.	PUNCT
ftr-418	18	21	.	.	PUNCT
ftr-418	18	22	.	.	PUNCT
ftr-418	18	23	.	.	PUNCT
ftr-418	18	24	.	.	PUNCT
ftr-418	18	25	.	.	PUNCT
ftr-418	18	26	.	.	PUNCT
ftr-418	18	27	.	.	PUNCT
ftr-418	18	28	.	.	PUNCT
ftr-418	18	29	.	.	PUNCT
ftr-418	18	30	.	.	PUNCT
ftr-418	18	31	.	.	PUNCT
ftr-418	18	32	.	.	PUNCT
ftr-418	18	33	.	.	PUNCT
ftr-418	19	1	361	361	NUM
ftr-418	19	2	1	1	NUM
ftr-418	19	3	.	.	PUNCT
ftr-418	19	4	section	section	NOUN
ftr-418	19	5	7871	7871	NUM
ftr-418	19	6	:	:	PUNCT
ftr-418	19	7	general	general	ADJ
ftr-418	19	8	provisions	provision	NOUN
ftr-418	19	9	.	.	PUNCT
ftr-418	19	10	.	.	PUNCT
ftr-418	19	11	.	.	PUNCT
ftr-418	19	12	.	.	PUNCT
ftr-418	19	13	.	.	PUNCT
ftr-418	19	14	.	.	PUNCT
ftr-418	19	15	.	.	PUNCT
ftr-418	19	16	.	.	PUNCT
ftr-418	19	17	.	.	PUNCT
ftr-418	19	18	.	.	PUNCT
ftr-418	19	19	.	.	PUNCT
ftr-418	19	20	.	.	PUNCT
ftr-418	19	21	.	.	PUNCT
ftr-418	19	22	.	.	PUNCT
ftr-418	20	1	.	.	PUNCT
ftr-418	21	1	361	361	NUM
ftr-418	21	2	2	2	NUM
ftr-418	21	3	.	.	PUNCT
ftr-418	21	4	section	section	NOUN
ftr-418	21	5	7871	7871	NUM
ftr-418	21	6	:	:	PUNCT
ftr-418	21	7	application	application	NOUN
ftr-418	21	8	of	of	ADP
ftr-418	21	9	the	the	DET
ftr-418	21	10	unrelated	unrelated	ADJ
ftr-418	21	11	business	business	NOUN
ftr-418	21	12	income	income	NOUN
ftr-418	21	13	tax	tax	NOUN
ftr-418	21	14	to	to	ADP
ftr-418	21	15	tribes	tribe	NOUN
ftr-418	21	16	.	.	PUNCT
ftr-418	21	17	.	.	PUNCT
ftr-418	21	18	.	.	PUNCT
ftr-418	21	19	.	.	PUNCT
ftr-418	21	20	.	.	PUNCT
ftr-418	21	21	.	.	PUNCT
ftr-418	21	22	.	.	PUNCT
ftr-418	21	23	.	.	PUNCT
ftr-418	21	24	.	.	PUNCT
ftr-418	21	25	.	.	PUNCT
ftr-418	21	26	.	.	PUNCT
ftr-418	21	27	.	.	PUNCT
ftr-418	21	28	.	.	PUNCT
ftr-418	21	29	.	.	PUNCT
ftr-418	21	30	.	.	PUNCT
ftr-418	21	31	.	.	PUNCT
ftr-418	21	32	.	.	PUNCT
ftr-418	21	33	.	.	PUNCT
ftr-418	21	34	.	.	PUNCT
ftr-418	21	35	.	.	PUNCT
ftr-418	21	36	.	.	PUNCT
ftr-418	21	37	.	.	PUNCT
ftr-418	21	38	.	.	PUNCT
ftr-418	21	39	.	.	PUNCT
ftr-418	21	40	.	.	PUNCT
ftr-418	21	41	.	.	PUNCT
ftr-418	21	42	.	.	PUNCT
ftr-418	21	43	.	.	PUNCT
ftr-418	21	44	.	.	PUNCT
ftr-418	22	1	.	.	PUNCT
ftr-418	23	1	364	364	NUM
ftr-418	23	2	3	3	NUM
ftr-418	23	3	.	.	PUNCT
ftr-418	23	4	provisions	provision	NOUN
ftr-418	23	5	shutting	shut	VERB
ftr-418	23	6	down	down	ADP
ftr-418	23	7	indian	indian	ADJ
ftr-418	23	8	tax	tax	NOUN
ftr-418	23	9	shelters	shelter	NOUN
ftr-418	23	10	.	.	PUNCT
ftr-418	23	11	.	.	PUNCT
ftr-418	23	12	.	.	PUNCT
ftr-418	23	13	.	.	PUNCT
ftr-418	23	14	.	.	PUNCT
ftr-418	24	1	367	367	NUM
ftr-418	24	2	c.	c.	PROPN
ftr-418	24	3	summary	summary	NOUN
ftr-418	24	4	.	.	PUNCT
ftr-418	24	5	.	.	PUNCT
ftr-418	24	6	.	.	PUNCT
ftr-418	24	7	.	.	PUNCT
ftr-418	24	8	.	.	PUNCT
ftr-418	24	9	.	.	PUNCT
ftr-418	24	10	.	.	PUNCT
ftr-418	24	11	.	.	PUNCT
ftr-418	24	12	.	.	PUNCT
ftr-418	24	13	.	.	PUNCT
ftr-418	24	14	.	.	PUNCT
ftr-418	24	15	.	.	PUNCT
ftr-418	24	16	.	.	PUNCT
ftr-418	24	17	.	.	PUNCT
ftr-418	24	18	.	.	PUNCT
ftr-418	24	19	.	.	PUNCT
ftr-418	24	20	.	.	PUNCT
ftr-418	24	21	.	.	PUNCT
ftr-418	24	22	.	.	PUNCT
ftr-418	24	23	.	.	PUNCT
ftr-418	24	24	.	.	PUNCT
ftr-418	24	25	.	.	PUNCT
ftr-418	24	26	.	.	PUNCT
ftr-418	24	27	.	.	PUNCT
ftr-418	24	28	.	.	PUNCT
ftr-418	24	29	.	.	PUNCT
ftr-418	24	30	.	.	PUNCT
ftr-418	24	31	.	.	PUNCT
ftr-418	24	32	.	.	PUNCT
ftr-418	24	33	.	.	PUNCT
ftr-418	24	34	.	.	PUNCT
ftr-418	24	35	.	.	PUNCT
ftr-418	24	36	.	.	PUNCT
ftr-418	24	37	.	.	PUNCT
ftr-418	24	38	.	.	PUNCT
ftr-418	24	39	.	.	PUNCT
ftr-418	24	40	.	.	PUNCT
ftr-418	24	41	.	.	PUNCT
ftr-418	24	42	.	.	PUNCT
ftr-418	24	43	.	.	PUNCT
ftr-418	24	44	.	.	PUNCT
ftr-418	25	1	368	368	NUM
ftr-418	25	2	iii	iii	NOUN
ftr-418	25	3	.	.	PUNCT
ftr-418	25	4	federal	federal	ADJ
ftr-418	25	5	taxation	taxation	NOUN
ftr-418	25	6	of	of	ADP
ftr-418	25	7	states	state	NOUN
ftr-418	25	8	.	.	PUNCT
ftr-418	25	9	.	.	PUNCT
ftr-418	25	10	.	.	PUNCT
ftr-418	25	11	.	.	PUNCT
ftr-418	25	12	.	.	PUNCT
ftr-418	25	13	.	.	PUNCT
ftr-418	25	14	.	.	PUNCT
ftr-418	25	15	.	.	PUNCT
ftr-418	25	16	.	.	PUNCT
ftr-418	25	17	.	.	PUNCT
ftr-418	25	18	.	.	PUNCT
ftr-418	25	19	.	.	PUNCT
ftr-418	25	20	.	.	PUNCT
ftr-418	25	21	.	.	PUNCT
ftr-418	25	22	.	.	PUNCT
ftr-418	25	23	.	.	PUNCT
ftr-418	25	24	.	.	PUNCT
ftr-418	25	25	.	.	PUNCT
ftr-418	25	26	.	.	PUNCT
ftr-418	25	27	.	.	PUNCT
ftr-418	25	28	.	.	PUNCT
ftr-418	25	29	.	.	PUNCT
ftr-418	25	30	.	.	PUNCT
ftr-418	25	31	.	.	PUNCT
ftr-418	25	32	.	.	PUNCT
ftr-418	25	33	.	.	PUNCT
ftr-418	25	34	.	.	PUNCT
ftr-418	26	1	368	368	NUM
ftr-418	26	2	a.	a.	NOUN
ftr-418	26	3	implied	imply	VERB
ftr-418	26	4	constitutional	constitutional	ADJ
ftr-418	26	5	immunity	immunity	NOUN
ftr-418	26	6	.	.	PUNCT
ftr-418	26	7	.	.	PUNCT
ftr-418	26	8	.	.	PUNCT
ftr-418	26	9	.	.	PUNCT
ftr-418	26	10	.	.	PUNCT
ftr-418	26	11	.	.	PUNCT
ftr-418	26	12	.	.	PUNCT
ftr-418	26	13	.	.	PUNCT
ftr-418	26	14	.	.	PUNCT
ftr-418	26	15	.	.	PUNCT
ftr-418	26	16	.	.	PUNCT
ftr-418	26	17	.	.	PUNCT
ftr-418	26	18	.	.	PUNCT
ftr-418	26	19	.	.	PUNCT
ftr-418	26	20	.	.	PUNCT
ftr-418	26	21	.	.	PUNCT
ftr-418	26	22	.	.	PUNCT
ftr-418	26	23	.	.	PUNCT
ftr-418	26	24	.	.	PUNCT
ftr-418	26	25	.	.	PUNCT
ftr-418	26	26	.	.	PUNCT
ftr-418	26	27	.	.	PUNCT
ftr-418	27	1	370	370	NUM
ftr-418	27	2	b.	b.	PROPN
ftr-418	27	3	section	section	NOUN
ftr-418	27	4	115	115	NUM
ftr-418	27	5	and	and	CCONJ
ftr-418	27	6	implied	imply	VERB
ftr-418	27	7	statutory	statutory	ADJ
ftr-418	27	8	immunity	immunity	NOUN
ftr-418	27	9	.	.	PUNCT
ftr-418	27	10	.	.	PUNCT
ftr-418	27	11	.	.	PUNCT
ftr-418	27	12	.	.	PUNCT
ftr-418	27	13	.	.	PUNCT
ftr-418	27	14	.	.	PUNCT
ftr-418	27	15	.	.	PUNCT
ftr-418	27	16	.	.	PUNCT
ftr-418	27	17	.	.	PUNCT
ftr-418	27	18	.	.	PUNCT
ftr-418	27	19	.	.	PUNCT
ftr-418	27	20	.	.	PUNCT
ftr-418	27	21	.	.	PUNCT
ftr-418	28	1	374	374	NUM
ftr-418	28	2	1	1	NUM
ftr-418	28	3	.	.	PUNCT
ftr-418	28	4	legislative	legislative	ADJ
ftr-418	28	5	history	history	NOUN
ftr-418	28	6	of	of	ADP
ftr-418	28	7	section	section	NOUN
ftr-418	28	8	115	115	NUM
ftr-418	28	9	.	.	PUNCT
ftr-418	28	10	.	.	PUNCT
ftr-418	28	11	.	.	PUNCT
ftr-418	28	12	.	.	PUNCT
ftr-418	28	13	.	.	PUNCT
ftr-418	28	14	.	.	PUNCT
ftr-418	28	15	.	.	PUNCT
ftr-418	28	16	.	.	PUNCT
ftr-418	28	17	.	.	PUNCT
ftr-418	28	18	.	.	PUNCT
ftr-418	28	19	.	.	PUNCT
ftr-418	28	20	.	.	PUNCT
ftr-418	28	21	.	.	PUNCT
ftr-418	28	22	.	.	PUNCT
ftr-418	28	23	.	.	PUNCT
ftr-418	29	1	374	374	NUM
ftr-418	29	2	2	2	NUM
ftr-418	29	3	.	.	PUNCT
ftr-418	30	1	the	the	DET
ftr-418	30	2	irs	irs	PROPN
ftr-418	30	3	view	view	NOUN
ftr-418	30	4	of	of	ADP
ftr-418	30	5	section	section	NOUN
ftr-418	30	6	115	115	NUM
ftr-418	30	7	:	:	PUNCT
ftr-418	30	8	general	general	ADJ
ftr-418	30	9	counsel	counsel	NOUN
ftr-418	30	10	memorandum	memorandum	NOUN
ftr-418	30	11	14,407	14,407	NUM
ftr-418	30	12	and	and	CCONJ
ftr-418	30	13	beyond	beyond	ADP
ftr-418	30	14	.	.	PUNCT
ftr-418	30	15	.	.	PUNCT
ftr-418	30	16	.	.	PUNCT
ftr-418	30	17	.	.	PUNCT
ftr-418	30	18	.	.	PUNCT
ftr-418	30	19	.	.	PUNCT
ftr-418	30	20	.	.	PUNCT
ftr-418	30	21	.	.	PUNCT
ftr-418	30	22	.	.	PUNCT
ftr-418	30	23	.	.	PUNCT
ftr-418	30	24	.	.	PUNCT
ftr-418	30	25	.	.	PUNCT
ftr-418	30	26	.	.	PUNCT
ftr-418	30	27	.	.	PUNCT
ftr-418	30	28	.	.	PUNCT
ftr-418	30	29	.	.	PUNCT
ftr-418	30	30	.	.	PUNCT
ftr-418	31	1	375	375	NUM
ftr-418	31	2	346	346	NUM
ftr-418	31	3	florida	florida	PROPN
ftr-418	31	4	tax	tax	NOUN
ftr-418	31	5	review	review	NOUN
ftr-418	31	6	[	[	X
ftr-418	31	7	vol.6:4	vol.6:4	ADV
ftr-418	31	8	iv	iv	NOUN
ftr-418	31	9	.	.	PUNCT
ftr-418	32	1	ability	ability	NOUN
ftr-418	32	2	of	of	ADP
ftr-418	32	3	congress	congress	PROPN
ftr-418	32	4	to	to	PART
ftr-418	32	5	tax	tax	VERB
ftr-418	32	6	the	the	DET
ftr-418	32	7	indian	indian	ADJ
ftr-418	32	8	tribes	tribe	NOUN
ftr-418	32	9	.	.	PUNCT
ftr-418	32	10	.	.	PUNCT
ftr-418	32	11	.	.	PUNCT
ftr-418	32	12	.	.	PUNCT
ftr-418	32	13	.	.	PUNCT
ftr-418	32	14	.	.	PUNCT
ftr-418	32	15	.	.	PUNCT
ftr-418	32	16	.	.	PUNCT
ftr-418	32	17	.	.	PUNCT
ftr-418	32	18	.	.	PUNCT
ftr-418	33	1	.	.	PUNCT
ftr-418	34	1	.	.	PUNCT
ftr-418	35	1	381	381	NUM
ftr-418	35	2	a.	a.	NOUN
ftr-418	35	3	the	the	DET
ftr-418	35	4	regulation	regulation	NOUN
ftr-418	35	5	of	of	ADP
ftr-418	35	6	indian	indian	ADJ
ftr-418	35	7	gaming	gaming	NOUN
ftr-418	35	8	.	.	PUNCT
ftr-418	35	9	.	.	PUNCT
ftr-418	35	10	.	.	PUNCT
ftr-418	35	11	.	.	PUNCT
ftr-418	35	12	.	.	PUNCT
ftr-418	35	13	.	.	PUNCT
ftr-418	35	14	.	.	PUNCT
ftr-418	35	15	.	.	PUNCT
ftr-418	35	16	.	.	PUNCT
ftr-418	35	17	.	.	PUNCT
ftr-418	35	18	.	.	PUNCT
ftr-418	35	19	.	.	PUNCT
ftr-418	35	20	.	.	PUNCT
ftr-418	35	21	.	.	PUNCT
ftr-418	35	22	.	.	PUNCT
ftr-418	35	23	.	.	PUNCT
ftr-418	35	24	.	.	PUNCT
ftr-418	35	25	.	.	PUNCT
ftr-418	35	26	.	.	PUNCT
ftr-418	35	27	.	.	PUNCT
ftr-418	36	1	.	.	PUNCT
ftr-418	37	1	381	381	NUM
ftr-418	37	2	b.	b.	PROPN
ftr-418	37	3	proposed	propose	VERB
ftr-418	37	4	income	income	NOUN
ftr-418	37	5	tax	tax	NOUN
ftr-418	37	6	on	on	ADP
ftr-418	37	7	gaming	gaming	NOUN
ftr-418	37	8	income	income	NOUN
ftr-418	37	9	.	.	PUNCT
ftr-418	37	10	.	.	PUNCT
ftr-418	37	11	.	.	PUNCT
ftr-418	37	12	.	.	PUNCT
ftr-418	37	13	.	.	PUNCT
ftr-418	37	14	.	.	PUNCT
ftr-418	37	15	.	.	PUNCT
ftr-418	37	16	.	.	PUNCT
ftr-418	37	17	.	.	PUNCT
ftr-418	37	18	.	.	PUNCT
ftr-418	37	19	.	.	PUNCT
ftr-418	37	20	.	.	PUNCT
ftr-418	37	21	.	.	PUNCT
ftr-418	37	22	.	.	PUNCT
ftr-418	37	23	.	.	PUNCT
ftr-418	38	1	383	383	NUM
ftr-418	39	1	v.	v.	ADP
ftr-418	39	2	should	should	AUX
ftr-418	39	3	indian	indian	ADJ
ftr-418	39	4	tribes	tribe	NOUN
ftr-418	39	5	be	be	AUX
ftr-418	39	6	subject	subject	ADJ
ftr-418	39	7	to	to	ADP
ftr-418	39	8	the	the	DET
ftr-418	39	9	federal	federal	ADJ
ftr-418	39	10	income	income	NOUN
ftr-418	39	11	tax	tax	NOUN
ftr-418	39	12	?	?	PUNCT
ftr-418	39	13	.	.	PUNCT
ftr-418	39	14	.	.	PUNCT
ftr-418	39	15	.	.	PUNCT
ftr-418	39	16	.	.	PUNCT
ftr-418	39	17	.	.	PUNCT
ftr-418	39	18	.	.	PUNCT
ftr-418	39	19	.	.	PUNCT
ftr-418	39	20	.	.	PUNCT
ftr-418	39	21	.	.	PUNCT
ftr-418	39	22	.	.	PUNCT
ftr-418	39	23	.	.	PUNCT
ftr-418	39	24	.	.	PUNCT
ftr-418	39	25	.	.	PUNCT
ftr-418	39	26	.	.	PUNCT
ftr-418	39	27	.	.	PUNCT
ftr-418	39	28	.	.	PUNCT
ftr-418	39	29	.	.	PUNCT
ftr-418	39	30	.	.	PUNCT
ftr-418	39	31	.	.	PUNCT
ftr-418	39	32	.	.	PUNCT
ftr-418	39	33	.	.	PUNCT
ftr-418	39	34	.	.	PUNCT
ftr-418	39	35	.	.	PUNCT
ftr-418	39	36	.	.	PUNCT
ftr-418	39	37	.	.	PUNCT
ftr-418	39	38	.	.	PUNCT
ftr-418	39	39	.	.	PUNCT
ftr-418	39	40	.	.	PUNCT
ftr-418	39	41	.	.	PUNCT
ftr-418	39	42	.	.	PUNCT
ftr-418	39	43	.	.	PUNCT
ftr-418	39	44	.	.	PUNCT
ftr-418	39	45	.	.	PUNCT
ftr-418	39	46	.	.	PUNCT
ftr-418	39	47	.	.	PUNCT
ftr-418	39	48	.	.	PUNCT
ftr-418	39	49	.	.	PUNCT
ftr-418	39	50	.	.	PUNCT
ftr-418	39	51	.	.	PUNCT
ftr-418	39	52	.	.	PUNCT
ftr-418	39	53	.	.	PUNCT
ftr-418	39	54	.	.	PUNCT
ftr-418	40	1	.	.	PUNCT
ftr-418	41	1	388	388	NUM
ftr-418	41	2	a.	a.	NOUN
ftr-418	41	3	indian	indian	ADJ
ftr-418	41	4	tribes	tribe	NOUN
ftr-418	41	5	should	should	AUX
ftr-418	41	6	be	be	AUX
ftr-418	41	7	treated	treat	VERB
ftr-418	41	8	like	like	ADP
ftr-418	41	9	governments	government	NOUN
ftr-418	41	10	–	–	PUNCT
ftr-418	41	11	and	and	CCONJ
ftr-418	41	12	taxed	tax	VERB
ftr-418	41	13	as	as	ADP
ftr-418	41	14	such	such	ADJ
ftr-418	41	15	.	.	PUNCT
ftr-418	41	16	.	.	PUNCT
ftr-418	41	17	.	.	PUNCT
ftr-418	41	18	.	.	PUNCT
ftr-418	41	19	.	.	PUNCT
ftr-418	41	20	.	.	PUNCT
ftr-418	41	21	.	.	PUNCT
ftr-418	41	22	.	.	PUNCT
ftr-418	41	23	.	.	PUNCT
ftr-418	41	24	.	.	PUNCT
ftr-418	41	25	.	.	PUNCT
ftr-418	41	26	.	.	PUNCT
ftr-418	41	27	.	.	PUNCT
ftr-418	41	28	.	.	PUNCT
ftr-418	41	29	.	.	PUNCT
ftr-418	41	30	.	.	PUNCT
ftr-418	41	31	.	.	PUNCT
ftr-418	41	32	.	.	PUNCT
ftr-418	41	33	.	.	PUNCT
ftr-418	41	34	.	.	PUNCT
ftr-418	41	35	.	.	PUNCT
ftr-418	41	36	.	.	PUNCT
ftr-418	41	37	.	.	PUNCT
ftr-418	41	38	.	.	PUNCT
ftr-418	41	39	.	.	PUNCT
ftr-418	41	40	.	.	PUNCT
ftr-418	41	41	.	.	PUNCT
ftr-418	41	42	.	.	PUNCT
ftr-418	41	43	.	.	PUNCT
ftr-418	41	44	.	.	PUNCT
ftr-418	41	45	.	.	PUNCT
ftr-418	41	46	.	.	PUNCT
ftr-418	41	47	.	.	PUNCT
ftr-418	41	48	.	.	PUNCT
ftr-418	42	1	.	.	PUNCT
ftr-418	43	1	.	.	PUNCT
ftr-418	44	1	388	388	NUM
ftr-418	44	2	1	1	NUM
ftr-418	44	3	.	.	PUNCT
ftr-418	44	4	introduction	introduction	NOUN
ftr-418	44	5	:	:	PUNCT
ftr-418	44	6	the	the	DET
ftr-418	44	7	classification	classification	NOUN
ftr-418	44	8	issue	issue	NOUN
ftr-418	44	9	.	.	PUNCT
ftr-418	44	10	.	.	PUNCT
ftr-418	44	11	.	.	PUNCT
ftr-418	44	12	.	.	PUNCT
ftr-418	44	13	.	.	PUNCT
ftr-418	44	14	.	.	PUNCT
ftr-418	44	15	.	.	PUNCT
ftr-418	44	16	.	.	PUNCT
ftr-418	44	17	.	.	PUNCT
ftr-418	44	18	.	.	PUNCT
ftr-418	44	19	.	.	PUNCT
ftr-418	44	20	.	.	PUNCT
ftr-418	45	1	388	388	NUM
ftr-418	45	2	2	2	NUM
ftr-418	45	3	.	.	PUNCT
ftr-418	46	1	the	the	DET
ftr-418	46	2	states	state	NOUN
ftr-418	46	3	like	like	ADP
ftr-418	46	4	gambling	gamble	VERB
ftr-418	46	5	too	too	ADV
ftr-418	46	6	.	.	PUNCT
ftr-418	46	7	.	.	PUNCT
ftr-418	46	8	.	.	PUNCT
ftr-418	46	9	.	.	PUNCT
ftr-418	46	10	.	.	PUNCT
ftr-418	46	11	.	.	PUNCT
ftr-418	46	12	.	.	PUNCT
ftr-418	46	13	.	.	PUNCT
ftr-418	46	14	.	.	PUNCT
ftr-418	46	15	.	.	PUNCT
ftr-418	46	16	.	.	PUNCT
ftr-418	46	17	.	.	PUNCT
ftr-418	46	18	.	.	PUNCT
ftr-418	46	19	.	.	PUNCT
ftr-418	46	20	.	.	PUNCT
ftr-418	46	21	.	.	PUNCT
ftr-418	46	22	.	.	PUNCT
ftr-418	46	23	.	.	PUNCT
ftr-418	47	1	390	390	NUM
ftr-418	47	2	3	3	X
ftr-418	47	3	.	.	PUNCT
ftr-418	48	1	tribes	tribe	NOUN
ftr-418	48	2	are	be	AUX
ftr-418	48	3	considered	consider	VERB
ftr-418	48	4	governments	government	NOUN
ftr-418	48	5	under	under	ADP
ftr-418	48	6	federal	federal	ADJ
ftr-418	48	7	indian	indian	ADJ
ftr-418	48	8	policy	policy	NOUN
ftr-418	48	9	.	.	PUNCT
ftr-418	48	10	.	.	PUNCT
ftr-418	48	11	.	.	PUNCT
ftr-418	48	12	.	.	PUNCT
ftr-418	48	13	.	.	PUNCT
ftr-418	48	14	.	.	PUNCT
ftr-418	48	15	.	.	PUNCT
ftr-418	48	16	.	.	PUNCT
ftr-418	48	17	.	.	PUNCT
ftr-418	48	18	.	.	PUNCT
ftr-418	48	19	.	.	PUNCT
ftr-418	48	20	.	.	PUNCT
ftr-418	48	21	.	.	PUNCT
ftr-418	48	22	.	.	PUNCT
ftr-418	48	23	.	.	PUNCT
ftr-418	48	24	.	.	PUNCT
ftr-418	48	25	.	.	PUNCT
ftr-418	48	26	.	.	PUNCT
ftr-418	48	27	.	.	PUNCT
ftr-418	48	28	.	.	PUNCT
ftr-418	48	29	.	.	PUNCT
ftr-418	48	30	.	.	PUNCT
ftr-418	48	31	.	.	PUNCT
ftr-418	48	32	.	.	PUNCT
ftr-418	49	1	.	.	PUNCT
ftr-418	50	1	.	.	PUNCT
ftr-418	51	1	393	393	NUM
ftr-418	51	2	4	4	NUM
ftr-418	51	3	.	.	PUNCT
ftr-418	51	4	lessons	lesson	NOUN
ftr-418	51	5	from	from	ADP
ftr-418	51	6	the	the	DET
ftr-418	51	7	indian	indian	ADJ
ftr-418	51	8	governmental	governmental	ADJ
ftr-418	51	9	tax	tax	NOUN
ftr-418	51	10	status	status	NOUN
ftr-418	51	11	act	act	NOUN
ftr-418	51	12	of	of	ADP
ftr-418	51	13	1982	1982	NUM
ftr-418	51	14	.	.	PUNCT
ftr-418	51	15	.	.	PUNCT
ftr-418	51	16	.	.	PUNCT
ftr-418	51	17	.	.	PUNCT
ftr-418	51	18	.	.	PUNCT
ftr-418	51	19	.	.	PUNCT
ftr-418	51	20	.	.	PUNCT
ftr-418	51	21	.	.	PUNCT
ftr-418	51	22	.	.	PUNCT
ftr-418	51	23	.	.	PUNCT
ftr-418	51	24	.	.	PUNCT
ftr-418	51	25	.	.	PUNCT
ftr-418	51	26	.	.	PUNCT
ftr-418	51	27	.	.	PUNCT
ftr-418	51	28	.	.	PUNCT
ftr-418	51	29	.	.	PUNCT
ftr-418	51	30	.	.	PUNCT
ftr-418	51	31	.	.	PUNCT
ftr-418	51	32	.	.	PUNCT
ftr-418	51	33	.	.	PUNCT
ftr-418	51	34	.	.	PUNCT
ftr-418	51	35	.	.	PUNCT
ftr-418	51	36	.	.	PUNCT
ftr-418	51	37	.	.	PUNCT
ftr-418	51	38	.	.	PUNCT
ftr-418	51	39	.	.	PUNCT
ftr-418	51	40	.	.	PUNCT
ftr-418	51	41	.	.	PUNCT
ftr-418	51	42	.	.	PUNCT
ftr-418	51	43	.	.	PUNCT
ftr-418	51	44	.	.	PUNCT
ftr-418	51	45	.	.	PUNCT
ftr-418	51	46	.	.	PUNCT
ftr-418	51	47	.	.	PUNCT
ftr-418	51	48	.	.	PUNCT
ftr-418	52	1	394	394	NUM
ftr-418	52	2	5	5	NUM
ftr-418	52	3	.	.	PUNCT
ftr-418	52	4	summary	summary	NOUN
ftr-418	52	5	.	.	PUNCT
ftr-418	52	6	.	.	PUNCT
ftr-418	52	7	.	.	PUNCT
ftr-418	52	8	.	.	PUNCT
ftr-418	52	9	.	.	PUNCT
ftr-418	52	10	.	.	PUNCT
ftr-418	52	11	.	.	PUNCT
ftr-418	52	12	.	.	PUNCT
ftr-418	52	13	.	.	PUNCT
ftr-418	52	14	.	.	PUNCT
ftr-418	52	15	.	.	PUNCT
ftr-418	52	16	.	.	PUNCT
ftr-418	52	17	.	.	PUNCT
ftr-418	52	18	.	.	PUNCT
ftr-418	52	19	.	.	PUNCT
ftr-418	52	20	.	.	PUNCT
ftr-418	52	21	.	.	PUNCT
ftr-418	52	22	.	.	PUNCT
ftr-418	52	23	.	.	PUNCT
ftr-418	52	24	.	.	PUNCT
ftr-418	52	25	.	.	PUNCT
ftr-418	52	26	.	.	PUNCT
ftr-418	52	27	.	.	PUNCT
ftr-418	52	28	.	.	PUNCT
ftr-418	52	29	.	.	PUNCT
ftr-418	52	30	.	.	PUNCT
ftr-418	52	31	.	.	PUNCT
ftr-418	52	32	.	.	PUNCT
ftr-418	52	33	.	.	PUNCT
ftr-418	52	34	.	.	PUNCT
ftr-418	52	35	.	.	PUNCT
ftr-418	52	36	.	.	PUNCT
ftr-418	52	37	.	.	PUNCT
ftr-418	52	38	.	.	PUNCT
ftr-418	53	1	396	396	NUM
ftr-418	53	2	b.	b.	PROPN
ftr-418	53	3	other	other	ADJ
ftr-418	53	4	concerns	concern	NOUN
ftr-418	53	5	.	.	PUNCT
ftr-418	53	6	.	.	PUNCT
ftr-418	53	7	.	.	PUNCT
ftr-418	53	8	.	.	PUNCT
ftr-418	53	9	.	.	PUNCT
ftr-418	53	10	.	.	PUNCT
ftr-418	53	11	.	.	PUNCT
ftr-418	53	12	.	.	PUNCT
ftr-418	53	13	.	.	PUNCT
ftr-418	53	14	.	.	PUNCT
ftr-418	53	15	.	.	PUNCT
ftr-418	53	16	.	.	PUNCT
ftr-418	53	17	.	.	PUNCT
ftr-418	53	18	.	.	PUNCT
ftr-418	53	19	.	.	PUNCT
ftr-418	53	20	.	.	PUNCT
ftr-418	53	21	.	.	PUNCT
ftr-418	53	22	.	.	PUNCT
ftr-418	53	23	.	.	PUNCT
ftr-418	53	24	.	.	PUNCT
ftr-418	53	25	.	.	PUNCT
ftr-418	53	26	.	.	PUNCT
ftr-418	53	27	.	.	PUNCT
ftr-418	53	28	.	.	PUNCT
ftr-418	53	29	.	.	PUNCT
ftr-418	53	30	.	.	PUNCT
ftr-418	53	31	.	.	PUNCT
ftr-418	53	32	.	.	PUNCT
ftr-418	53	33	.	.	PUNCT
ftr-418	53	34	.	.	PUNCT
ftr-418	53	35	.	.	PUNCT
ftr-418	53	36	.	.	PUNCT
ftr-418	53	37	.	.	PUNCT
ftr-418	53	38	.	.	PUNCT
ftr-418	53	39	.	.	PUNCT
ftr-418	53	40	.	.	PUNCT
ftr-418	54	1	396	396	NUM
ftr-418	54	2	1	1	NUM
ftr-418	54	3	.	.	PUNCT
ftr-418	55	1	the	the	DET
ftr-418	55	2	perception	perception	NOUN
ftr-418	55	3	problem	problem	NOUN
ftr-418	55	4	.	.	PUNCT
ftr-418	55	5	.	.	PUNCT
ftr-418	55	6	.	.	PUNCT
ftr-418	55	7	.	.	PUNCT
ftr-418	55	8	.	.	PUNCT
ftr-418	55	9	.	.	PUNCT
ftr-418	55	10	.	.	PUNCT
ftr-418	55	11	.	.	PUNCT
ftr-418	55	12	.	.	PUNCT
ftr-418	55	13	.	.	PUNCT
ftr-418	55	14	.	.	PUNCT
ftr-418	55	15	.	.	PUNCT
ftr-418	55	16	.	.	PUNCT
ftr-418	55	17	.	.	PUNCT
ftr-418	55	18	.	.	PUNCT
ftr-418	55	19	.	.	PUNCT
ftr-418	55	20	.	.	PUNCT
ftr-418	55	21	.	.	PUNCT
ftr-418	55	22	.	.	PUNCT
ftr-418	55	23	.	.	PUNCT
ftr-418	55	24	.	.	PUNCT
ftr-418	55	25	.	.	PUNCT
ftr-418	56	1	396	396	NUM
ftr-418	56	2	2	2	NUM
ftr-418	56	3	.	.	PUNCT
ftr-418	56	4	measuring	measure	VERB
ftr-418	56	5	the	the	DET
ftr-418	56	6	revenue	revenue	NOUN
ftr-418	56	7	.	.	PUNCT
ftr-418	56	8	.	.	PUNCT
ftr-418	56	9	.	.	PUNCT
ftr-418	56	10	.	.	PUNCT
ftr-418	56	11	.	.	PUNCT
ftr-418	56	12	.	.	PUNCT
ftr-418	56	13	.	.	PUNCT
ftr-418	56	14	.	.	PUNCT
ftr-418	56	15	.	.	PUNCT
ftr-418	56	16	.	.	PUNCT
ftr-418	56	17	.	.	PUNCT
ftr-418	56	18	.	.	PUNCT
ftr-418	56	19	.	.	PUNCT
ftr-418	56	20	.	.	PUNCT
ftr-418	56	21	.	.	PUNCT
ftr-418	56	22	.	.	PUNCT
ftr-418	56	23	.	.	PUNCT
ftr-418	56	24	.	.	PUNCT
ftr-418	56	25	.	.	PUNCT
ftr-418	56	26	.	.	PUNCT
ftr-418	56	27	.	.	PUNCT
ftr-418	56	28	.	.	PUNCT
ftr-418	57	1	.	.	PUNCT
ftr-418	58	1	397	397	NUM
ftr-418	58	2	vi	vi	NOUN
ftr-418	58	3	.	.	NOUN
ftr-418	58	4	conclusion	conclusion	NOUN
ftr-418	58	5	.	.	PUNCT
ftr-418	58	6	.	.	PUNCT
ftr-418	58	7	.	.	PUNCT
ftr-418	58	8	.	.	PUNCT
ftr-418	58	9	.	.	PUNCT
ftr-418	58	10	.	.	PUNCT
ftr-418	58	11	.	.	PUNCT
ftr-418	58	12	.	.	PUNCT
ftr-418	58	13	.	.	PUNCT
ftr-418	58	14	.	.	PUNCT
ftr-418	58	15	.	.	PUNCT
ftr-418	58	16	.	.	PUNCT
ftr-418	58	17	.	.	PUNCT
ftr-418	58	18	.	.	PUNCT
ftr-418	58	19	.	.	PUNCT
ftr-418	58	20	.	.	PUNCT
ftr-418	58	21	.	.	PUNCT
ftr-418	58	22	.	.	PUNCT
ftr-418	58	23	.	.	PUNCT
ftr-418	58	24	.	.	PUNCT
ftr-418	58	25	.	.	PUNCT
ftr-418	58	26	.	.	PUNCT
ftr-418	58	27	.	.	PUNCT
ftr-418	58	28	.	.	PUNCT
ftr-418	58	29	.	.	PUNCT
ftr-418	58	30	.	.	PUNCT
ftr-418	58	31	.	.	PUNCT
ftr-418	58	32	.	.	PUNCT
ftr-418	58	33	.	.	PUNCT
ftr-418	58	34	.	.	PUNCT
ftr-418	58	35	.	.	PUNCT
ftr-418	58	36	.	.	PUNCT
ftr-418	58	37	.	.	PUNCT
ftr-418	58	38	.	.	PUNCT
ftr-418	58	39	.	.	PUNCT
ftr-418	58	40	.	.	PUNCT
ftr-418	58	41	.	.	PUNCT
ftr-418	58	42	.	.	PUNCT
ftr-418	58	43	.	.	PUNCT
ftr-418	58	44	.	.	PUNCT
ftr-418	58	45	.	.	PUNCT
ftr-418	58	46	.	.	PUNCT
ftr-418	58	47	.	.	PUNCT
ftr-418	59	1	398	398	NUM
ftr-418	59	2	2004	2004	NUM
ftr-418	59	3	]	]	PUNCT
ftr-418	59	4	leaving	leave	VERB
ftr-418	59	5	money	money	NOUN
ftr-418	59	6	on	on	ADP
ftr-418	59	7	the	the	DET
ftr-418	59	8	table(s	table(s	NOUN
ftr-418	59	9	)	)	PUNCT
ftr-418	59	10	347	347	NUM
ftr-418	59	11	1	1	NUM
ftr-418	59	12	.	.	PUNCT
ftr-418	59	13	vine	vine	PROPN
ftr-418	59	14	deloria	deloria	PROPN
ftr-418	59	15	,	,	PUNCT
ftr-418	59	16	jr	jr	PROPN
ftr-418	59	17	.	.	PROPN
ftr-418	59	18	,	,	PUNCT
ftr-418	59	19	quoted	quote	VERB
ftr-418	59	20	in	in	ADP
ftr-418	59	21	jason	jason	PROPN
ftr-418	59	22	kalish	kalish	PROPN
ftr-418	59	23	,	,	PUNCT
ftr-418	59	24	note	note	VERB
ftr-418	59	25	,	,	PUNCT
ftr-418	59	26	do	do	AUX
ftr-418	59	27	the	the	DET
ftr-418	59	28	states	state	NOUN
ftr-418	59	29	have	have	VERB
ftr-418	59	30	an	an	DET
ftr-418	59	31	ace	ace	NOUN
ftr-418	59	32	in	in	ADP
ftr-418	59	33	the	the	DET
ftr-418	59	34	hole	hole	NOUN
ftr-418	59	35	or	or	CCONJ
ftr-418	59	36	should	should	AUX
ftr-418	59	37	the	the	DET
ftr-418	59	38	indians	indians	PROPN
ftr-418	59	39	call	call	VERB
ftr-418	59	40	their	their	PRON
ftr-418	59	41	bluff	bluff	NOUN
ftr-418	59	42	?	?	PUNCT
ftr-418	60	1	tribes	tribe	NOUN
ftr-418	60	2	caught	catch	VERB
ftr-418	60	3	in	in	ADP
ftr-418	60	4	the	the	DET
ftr-418	60	5	power	power	NOUN
ftr-418	60	6	struggle	struggle	NOUN
ftr-418	60	7	between	between	ADP
ftr-418	60	8	the	the	DET
ftr-418	60	9	federal	federal	ADJ
ftr-418	60	10	government	government	NOUN
ftr-418	60	11	and	and	CCONJ
ftr-418	60	12	the	the	DET
ftr-418	60	13	states	state	NOUN
ftr-418	60	14	,	,	PUNCT
ftr-418	60	15	38	38	NUM
ftr-418	60	16	ariz	ariz	NOUN
ftr-418	60	17	.	.	PUNCT
ftr-418	61	1	l.	l.	PROPN
ftr-418	61	2	rev	rev	PROPN
ftr-418	61	3	.	.	PROPN
ftr-418	61	4	1345	1345	NUM
ftr-418	61	5	,	,	PUNCT
ftr-418	61	6	1345	1345	NUM
ftr-418	61	7	(	(	PUNCT
ftr-418	61	8	1996	1996	NUM
ftr-418	61	9	)	)	PUNCT
ftr-418	61	10	.	.	PUNCT
ftr-418	62	1	2	2	X
ftr-418	62	2	.	.	X
ftr-418	62	3	ronald	ronald	PROPN
ftr-418	62	4	reagan	reagan	PROPN
ftr-418	62	5	,	,	PUNCT
ftr-418	62	6	remarks	remark	NOUN
ftr-418	62	7	to	to	ADP
ftr-418	62	8	state	state	NOUN
ftr-418	62	9	chairpersons	chairperson	NOUN
ftr-418	62	10	of	of	ADP
ftr-418	62	11	the	the	DET
ftr-418	62	12	national	national	PROPN
ftr-418	62	13	white	white	PROPN
ftr-418	62	14	house	house	PROPN
ftr-418	62	15	conference	conference	PROPN
ftr-418	62	16	on	on	ADP
ftr-418	62	17	small	small	ADJ
ftr-418	62	18	business	business	NOUN
ftr-418	62	19	,	,	PUNCT
ftr-418	62	20	august	august	PROPN
ftr-418	62	21	15	15	NUM
ftr-418	62	22	,	,	PUNCT
ftr-418	62	23	1986	1986	NUM
ftr-418	62	24	,	,	PUNCT
ftr-418	62	25	in	in	ADP
ftr-418	62	26	ronald	ronald	PROPN
ftr-418	62	27	reagan	reagan	PROPN
ftr-418	62	28	:	:	PUNCT
ftr-418	62	29	the	the	DET
ftr-418	62	30	wisdom	wisdom	NOUN
ftr-418	62	31	and	and	CCONJ
ftr-418	62	32	humor	humor	NOUN
ftr-418	62	33	of	of	ADP
ftr-418	62	34	the	the	DET
ftr-418	62	35	great	great	ADJ
ftr-418	62	36	communicator	communicator	NOUN
ftr-418	62	37	60	60	NUM
ftr-418	62	38	(	(	PUNCT
ftr-418	62	39	frederick	frederick	PROPN
ftr-418	62	40	j.	j.	PROPN
ftr-418	62	41	ryan	ryan	PROPN
ftr-418	62	42	,	,	PUNCT
ftr-418	62	43	jr	jr	PROPN
ftr-418	62	44	.	.	PUNCT
ftr-418	63	1	ed	ed	NOUN
ftr-418	63	2	.	.	PROPN
ftr-418	63	3	,	,	PUNCT
ftr-418	63	4	1995	1995	NUM
ftr-418	63	5	)	)	PUNCT
ftr-418	63	6	.	.	PUNCT
ftr-418	64	1	3	3	X
ftr-418	64	2	.	.	X
ftr-418	64	3	obviously	obviously	ADV
ftr-418	64	4	,	,	PUNCT
ftr-418	64	5	not	not	PART
ftr-418	64	6	all	all	DET
ftr-418	64	7	indian	indian	ADJ
ftr-418	64	8	tribes	tribe	NOUN
ftr-418	64	9	have	have	AUX
ftr-418	64	10	benefited	benefit	VERB
ftr-418	64	11	from	from	ADP
ftr-418	64	12	gaming	game	VERB
ftr-418	64	13	operations	operation	NOUN
ftr-418	64	14	.	.	PUNCT
ftr-418	65	1	some	some	DET
ftr-418	65	2	tribes	tribe	NOUN
ftr-418	65	3	are	be	AUX
ftr-418	65	4	located	locate	VERB
ftr-418	65	5	in	in	ADP
ftr-418	65	6	remote	remote	ADJ
ftr-418	65	7	areas	area	NOUN
ftr-418	65	8	where	where	SCONJ
ftr-418	65	9	the	the	DET
ftr-418	65	10	operation	operation	NOUN
ftr-418	65	11	of	of	ADP
ftr-418	65	12	gaming	gaming	NOUN
ftr-418	65	13	facilities	facility	NOUN
ftr-418	65	14	would	would	AUX
ftr-418	65	15	not	not	PART
ftr-418	65	16	be	be	AUX
ftr-418	65	17	feasible	feasible	ADJ
ftr-418	65	18	.	.	PUNCT
ftr-418	66	1	see	see	VERB
ftr-418	66	2	william	william	PROPN
ftr-418	66	3	c.	c.	PROPN
ftr-418	66	4	canby	canby	PROPN
ftr-418	66	5	,	,	PUNCT
ftr-418	66	6	jr	jr	PROPN
ftr-418	66	7	.	.	PROPN
ftr-418	66	8	,	,	PUNCT
ftr-418	66	9	american	american	PROPN
ftr-418	66	10	indian	indian	PROPN
ftr-418	66	11	law	law	PROPN
ftr-418	66	12	282	282	NUM
ftr-418	66	13	(	(	PUNCT
ftr-418	66	14	3d	3d	NUM
ftr-418	66	15	ed	ed	NOUN
ftr-418	66	16	.	.	PROPN
ftr-418	66	17	1998	1998	NUM
ftr-418	66	18	)	)	PUNCT
ftr-418	66	19	.	.	PUNCT
ftr-418	67	1	other	other	ADJ
ftr-418	67	2	tribes	tribe	NOUN
ftr-418	67	3	have	have	AUX
ftr-418	67	4	decided	decide	VERB
ftr-418	67	5	not	not	PART
ftr-418	67	6	to	to	PART
ftr-418	67	7	engage	engage	VERB
ftr-418	67	8	in	in	ADP
ftr-418	67	9	such	such	ADJ
ftr-418	67	10	gaming	gaming	NOUN
ftr-418	67	11	activities	activity	NOUN
ftr-418	67	12	for	for	ADP
ftr-418	67	13	moral	moral	ADJ
ftr-418	67	14	reasons	reason	NOUN
ftr-418	67	15	.	.	PUNCT
ftr-418	68	1	i	i	PRON
ftr-418	68	2	d.	d.	PROPN
ftr-418	68	3	for	for	ADP
ftr-418	68	4	example	example	NOUN
ftr-418	68	5	,	,	PUNCT
ftr-418	68	6	the	the	DET
ftr-418	68	7	navajo	navajo	ADJ
ftr-418	68	8	nation	nation	NOUN
ftr-418	68	9	,	,	PUNCT
ftr-418	68	10	which	which	PRON
ftr-418	68	11	is	be	AUX
ftr-418	68	12	based	base	VERB
ftr-418	68	13	on	on	ADP
ftr-418	68	14	the	the	DET
ftr-418	68	15	largest	large	ADJ
ftr-418	68	16	indian	indian	ADJ
ftr-418	68	17	reservation	reservation	NOUN
ftr-418	68	18	in	in	ADP
ftr-418	68	19	the	the	DET
ftr-418	68	20	united	united	PROPN
ftr-418	68	21	states	states	PROPN
ftr-418	68	22	(	(	PUNCT
ftr-418	68	23	180,000	180,000	NUM
ftr-418	68	24	members	member	NOUN
ftr-418	68	25	living	live	VERB
ftr-418	68	26	on	on	ADP
ftr-418	68	27	27,000	27,000	NUM
ftr-418	68	28	square	square	ADJ
ftr-418	68	29	miles	mile	NOUN
ftr-418	68	30	in	in	ADP
ftr-418	68	31	the	the	DET
ftr-418	68	32	southwest	southwest	NOUN
ftr-418	68	33	)	)	PUNCT
ftr-418	68	34	,	,	PUNCT
ftr-418	68	35	has	have	AUX
ftr-418	68	36	steadfastly	steadfastly	ADV
ftr-418	68	37	refused	refuse	VERB
ftr-418	68	38	to	to	PART
ftr-418	68	39	move	move	VERB
ftr-418	68	40	into	into	ADP
ftr-418	68	41	gaming	gaming	NOUN
ftr-418	68	42	out	out	ADP
ftr-418	68	43	of	of	ADP
ftr-418	68	44	fear	fear	NOUN
ftr-418	68	45	of	of	ADP
ftr-418	68	46	addiction	addiction	NOUN
ftr-418	68	47	and	and	CCONJ
ftr-418	68	48	a	a	DET
ftr-418	68	49	lack	lack	NOUN
ftr-418	68	50	of	of	ADP
ftr-418	68	51	faith	faith	NOUN
ftr-418	68	52	in	in	ADP
ftr-418	68	53	their	their	PRON
ftr-418	68	54	tribal	tribal	ADJ
ftr-418	68	55	government	government	NOUN
ftr-418	68	56	.	.	PUNCT
ftr-418	69	1	steve	steve	PROPN
ftr-418	69	2	schmidt	schmidt	PROPN
ftr-418	69	3	,	,	PUNCT
ftr-418	69	4	the	the	DET
ftr-418	69	5	tribe	tribe	NOUN
ftr-418	69	6	that	that	PRON
ftr-418	69	7	wo	will	AUX
ftr-418	69	8	n’t	not	PART
ftr-418	69	9	play	play	VERB
ftr-418	69	10	,	,	PUNCT
ftr-418	69	11	san	san	PROPN
ftr-418	69	12	diego	diego	PROPN
ftr-418	69	13	uniontrib	uniontrib	PROPN
ftr-418	69	14	.	.	PROPN
ftr-418	69	15	,	,	PUNCT
ftr-418	69	16	oct	oct	PROPN
ftr-418	69	17	.	.	PROPN
ftr-418	69	18	20	20	NUM
ftr-418	69	19	,	,	PUNCT
ftr-418	69	20	2002	2002	NUM
ftr-418	69	21	,	,	PUNCT
ftr-418	69	22	at	at	ADP
ftr-418	69	23	a1	a1	NOUN
ftr-418	69	24	,	,	PUNCT
ftr-418	69	25	lexis	lexis	NOUN
ftr-418	69	26	,	,	PUNCT
ftr-418	69	27	news	news	NOUN
ftr-418	69	28	library	library	NOUN
ftr-418	69	29	,	,	PUNCT
ftr-418	69	30	sdut	sdut	ADJ
ftr-418	69	31	file	file	NOUN
ftr-418	69	32	.	.	PUNCT
ftr-418	70	1	the	the	DET
ftr-418	70	2	navajo	navajo	NOUN
ftr-418	70	3	also	also	ADV
ftr-418	70	4	avoid	avoid	VERB
ftr-418	70	5	gambling	gamble	VERB
ftr-418	70	6	because	because	SCONJ
ftr-418	70	7	,	,	PUNCT
ftr-418	70	8	according	accord	VERB
ftr-418	70	9	to	to	ADP
ftr-418	70	10	an	an	DET
ftr-418	70	11	ancient	ancient	ADJ
ftr-418	70	12	tribal	tribal	ADJ
ftr-418	70	13	legend	legend	NOUN
ftr-418	70	14	,	,	PUNCT
ftr-418	70	15	the	the	DET
ftr-418	70	16	tribe	tribe	NOUN
ftr-418	70	17	was	be	AUX
ftr-418	70	18	once	once	ADV
ftr-418	70	19	ruled	rule	VERB
ftr-418	70	20	by	by	ADP
ftr-418	70	21	an	an	DET
ftr-418	70	22	evil	evil	ADJ
ftr-418	70	23	“	"	PUNCT
ftr-418	70	24	great	great	ADJ
ftr-418	70	25	gambler	gambler	NOUN
ftr-418	70	26	”	"	PUNCT
ftr-418	70	27	who	who	PRON
ftr-418	70	28	vowed	vow	VERB
ftr-418	70	29	to	to	PART
ftr-418	70	30	return	return	VERB
ftr-418	70	31	someday	someday	ADV
ftr-418	70	32	to	to	PART
ftr-418	70	33	enslave	enslave	VERB
ftr-418	70	34	the	the	DET
ftr-418	70	35	tribe	tribe	NOUN
ftr-418	70	36	.	.	PUNCT
ftr-418	71	1	i	i	PRON
ftr-418	71	2	d.	d.	PROPN
ftr-418	71	3	while	while	SCONJ
ftr-418	71	4	certain	certain	ADJ
ftr-418	71	5	tribes	tribe	NOUN
ftr-418	71	6	operate	operate	VERB
ftr-418	71	7	high	high	ADJ
ftr-418	71	8	profile	profile	NOUN
ftr-418	71	9	casinos	casino	NOUN
ftr-418	71	10	(	(	PUNCT
ftr-418	71	11	foxwoods	foxwood	NOUN
ftr-418	71	12	operated	operate	VERB
ftr-418	71	13	by	by	ADP
ftr-418	71	14	the	the	DET
ftr-418	71	15	mashantucket	mashantucket	NOUN
ftr-418	71	16	pequot	pequot	PROPN
ftr-418	71	17	tribe	tribe	PROPN
ftr-418	71	18	in	in	ADP
ftr-418	71	19	ledyard	ledyard	PROPN
ftr-418	71	20	,	,	PUNCT
ftr-418	71	21	connecticut	connecticut	PROPN
ftr-418	71	22	and	and	CCONJ
ftr-418	71	23	the	the	DET
ftr-418	71	24	mohegan	mohegan	PROPN
ftr-418	71	25	sun	sun	PROPN
ftr-418	71	26	casino	casino	PROPN
ftr-418	71	27	–	–	PUNCT
ftr-418	71	28	the	the	DET
ftr-418	71	29	largest	large	ADJ
ftr-418	71	30	casino	casino	NOUN
ftr-418	71	31	in	in	ADP
ftr-418	71	32	the	the	DET
ftr-418	71	33	world	world	NOUN
ftr-418	71	34	–	–	PUNCT
ftr-418	71	35	operated	operate	VERB
ftr-418	71	36	by	by	ADP
ftr-418	71	37	the	the	DET
ftr-418	71	38	mohegan	mohegan	PROPN
ftr-418	71	39	tribe	tribe	PROPN
ftr-418	71	40	in	in	ADP
ftr-418	71	41	nearby	nearby	ADJ
ftr-418	71	42	uncasville	uncasville	NOUN
ftr-418	71	43	,	,	PUNCT
ftr-418	71	44	connecticut	connecticut	PROPN
ftr-418	71	45	)	)	PUNCT
ftr-418	71	46	,	,	PUNCT
ftr-418	71	47	many	many	ADJ
ftr-418	71	48	tribes	tribe	NOUN
ftr-418	71	49	operate	operate	VERB
ftr-418	71	50	more	more	ADV
ftr-418	71	51	modest	modest	ADJ
ftr-418	71	52	gaming	gaming	NOUN
ftr-418	71	53	venues	venue	NOUN
ftr-418	71	54	.	.	PUNCT
ftr-418	72	1	see	see	VERB
ftr-418	72	2	e.g.	e.g.	ADV
ftr-418	72	3	,	,	PUNCT
ftr-418	72	4	jerry	jerry	NOUN
ftr-418	72	5	useem	useem	PROPN
ftr-418	72	6	,	,	PUNCT
ftr-418	72	7	the	the	DET
ftr-418	72	8	big	big	ADJ
ftr-418	72	9	gamble	gamble	NOUN
ftr-418	72	10	,	,	PUNCT
ftr-418	72	11	fortune	fortune	NOUN
ftr-418	72	12	,	,	PUNCT
ftr-418	72	13	oct	oct	PROPN
ftr-418	72	14	.	.	PROPN
ftr-418	72	15	2	2	NUM
ftr-418	72	16	,	,	PUNCT
ftr-418	72	17	2000	2000	NUM
ftr-418	72	18	,	,	PUNCT
ftr-418	72	19	at	at	ADP
ftr-418	72	20	222	222	NUM
ftr-418	72	21	,	,	PUNCT
ftr-418	72	22	226	226	NUM
ftr-418	72	23	,	,	PUNCT
ftr-418	72	24	230	230	NUM
ftr-418	72	25	(	(	PUNCT
ftr-418	72	26	describing	describe	VERB
ftr-418	72	27	,	,	PUNCT
ftr-418	72	28	for	for	ADP
ftr-418	72	29	example	example	NOUN
ftr-418	72	30	,	,	PUNCT
ftr-418	72	31	the	the	DET
ftr-418	72	32	modest	modest	ADJ
ftr-418	72	33	–	–	PUNCT
ftr-418	72	34	but	but	CCONJ
ftr-418	72	35	sorely	sorely	ADV
ftr-418	72	36	needed	need	VERB
ftr-418	72	37	–	–	PUNCT
ftr-418	72	38	business	business	NOUN
ftr-418	72	39	generated	generate	VERB
ftr-418	72	40	by	by	ADP
ftr-418	72	41	the	the	DET
ftr-418	72	42	spokane	spokane	PROPN
ftr-418	72	43	indian	indian	PROPN
ftr-418	72	44	’s	’s	PART
ftr-418	72	45	two	two	NUM
ftr-418	72	46	rivers	river	NOUN
ftr-418	72	47	resort	resort	NOUN
ftr-418	72	48	&	&	CCONJ
ftr-418	72	49	casino	casino	PROPN
ftr-418	72	50	in	in	ADP
ftr-418	72	51	washington	washington	PROPN
ftr-418	72	52	state	state	PROPN
ftr-418	72	53	)	)	PUNCT
ftr-418	72	54	.	.	PUNCT
ftr-418	73	1	4	4	X
ftr-418	73	2	.	.	X
ftr-418	73	3	nat’l	nat’l	PROPN
ftr-418	73	4	indian	indian	PROPN
ftr-418	73	5	gaming	gaming	PROPN
ftr-418	73	6	ass’n	ass’n	NOUN
ftr-418	73	7	,	,	PUNCT
ftr-418	73	8	indian	indian	ADJ
ftr-418	73	9	gaming	gaming	NOUN
ftr-418	73	10	facts	fact	NOUN
ftr-418	73	11	,	,	PUNCT
ftr-418	73	12	at	at	ADP
ftr-418	73	13	http://indiangaming.org/library/index.html	http://indiangaming.org/library/index.html	PROPN
ftr-418	73	14	(	(	PUNCT
ftr-418	73	15	last	last	ADJ
ftr-418	73	16	visited	visit	VERB
ftr-418	73	17	june	june	PROPN
ftr-418	73	18	26	26	NUM
ftr-418	73	19	,	,	PUNCT
ftr-418	73	20	2003	2003	NUM
ftr-418	73	21	)	)	PUNCT
ftr-418	73	22	(	(	PUNCT
ftr-418	73	23	on	on	ADP
ftr-418	73	24	file	file	NOUN
ftr-418	73	25	with	with	ADP
ftr-418	73	26	the	the	DET
ftr-418	73	27	author	author	NOUN
ftr-418	73	28	)	)	PUNCT
ftr-418	73	29	.	.	PUNCT
ftr-418	74	1	to	to	PART
ftr-418	74	2	put	put	VERB
ftr-418	74	3	these	these	DET
ftr-418	74	4	numbers	number	NOUN
ftr-418	74	5	in	in	ADP
ftr-418	74	6	perspective	perspective	NOUN
ftr-418	74	7	,	,	PUNCT
ftr-418	74	8	there	there	PRON
ftr-418	74	9	are	be	VERB
ftr-418	74	10	currently	currently	ADV
ftr-418	74	11	562	562	NUM
ftr-418	74	12	federally	federally	ADV
ftr-418	74	13	recognized	recognize	VERB
ftr-418	74	14	tribes	tribe	NOUN
ftr-418	74	15	.	.	PUNCT
ftr-418	75	1	i	i	PRON
ftr-418	75	2	d.	d.	PROPN
ftr-418	75	3	therefore	therefore	ADV
ftr-418	75	4	,	,	PUNCT
ftr-418	75	5	approximately	approximately	ADV
ftr-418	75	6	35	35	NUM
ftr-418	75	7	%	%	NOUN
ftr-418	75	8	of	of	ADP
ftr-418	75	9	the	the	DET
ftr-418	75	10	tribes	tribe	NOUN
ftr-418	75	11	are	be	AUX
ftr-418	75	12	engaged	engage	VERB
ftr-418	75	13	in	in	ADP
ftr-418	75	14	gaming	gaming	NOUN
ftr-418	75	15	operations	operation	NOUN
ftr-418	75	16	.	.	PUNCT
ftr-418	76	1	see	see	VERB
ftr-418	76	2	i	i	PRON
ftr-418	76	3	d.	d.	PROPN
ftr-418	76	4	“	"	PUNCT
ftr-418	76	5	when	when	SCONJ
ftr-418	76	6	asked	ask	VERB
ftr-418	76	7	by	by	ADP
ftr-418	76	8	an	an	DET
ftr-418	76	9	anthropologist	anthropologist	NOUN
ftr-418	76	10	what	what	PRON
ftr-418	76	11	the	the	DET
ftr-418	76	12	indians	indians	PROPN
ftr-418	76	13	called	call	VERB
ftr-418	76	14	america	america	PROPN
ftr-418	76	15	before	before	SCONJ
ftr-418	76	16	the	the	DET
ftr-418	76	17	white	white	ADJ
ftr-418	76	18	man	man	NOUN
ftr-418	76	19	came	come	VERB
ftr-418	76	20	,	,	PUNCT
ftr-418	76	21	an	an	DET
ftr-418	76	22	indian	indian	NOUN
ftr-418	76	23	said	say	VERB
ftr-418	76	24	simply	simply	ADV
ftr-418	76	25	,	,	PUNCT
ftr-418	76	26	‘	'	PUNCT
ftr-418	76	27	ours	ours	ADJ
ftr-418	76	28	’	'	PUNCT
ftr-418	76	29	”	"	PUNCT
ftr-418	76	30	1	1	NUM
ftr-418	76	31	“	"	PUNCT
ftr-418	76	32	[	[	X
ftr-418	76	33	g]overnment	g]overnment	X
ftr-418	76	34	’s	’s	ADJ
ftr-418	76	35	view	view	NOUN
ftr-418	76	36	of	of	ADP
ftr-418	76	37	the	the	DET
ftr-418	76	38	economy	economy	NOUN
ftr-418	76	39	could	could	AUX
ftr-418	76	40	be	be	AUX
ftr-418	76	41	summed	sum	VERB
ftr-418	76	42	up	up	ADP
ftr-418	76	43	in	in	ADP
ftr-418	76	44	a	a	DET
ftr-418	76	45	few	few	ADJ
ftr-418	76	46	short	short	ADJ
ftr-418	76	47	phrases	phrase	NOUN
ftr-418	76	48	:	:	PUNCT
ftr-418	76	49	if	if	SCONJ
ftr-418	76	50	it	it	PRON
ftr-418	76	51	moves	move	VERB
ftr-418	76	52	,	,	PUNCT
ftr-418	76	53	tax	tax	VERB
ftr-418	76	54	it	it	PRON
ftr-418	76	55	.	.	PUNCT
ftr-418	77	1	if	if	SCONJ
ftr-418	77	2	it	it	PRON
ftr-418	77	3	keeps	keep	VERB
ftr-418	77	4	moving	move	VERB
ftr-418	77	5	,	,	PUNCT
ftr-418	77	6	regulate	regulate	VERB
ftr-418	77	7	it	it	PRON
ftr-418	77	8	.	.	PUNCT
ftr-418	78	1	and	and	CCONJ
ftr-418	78	2	if	if	SCONJ
ftr-418	78	3	it	it	PRON
ftr-418	78	4	stops	stop	VERB
ftr-418	78	5	moving	move	VERB
ftr-418	78	6	,	,	PUNCT
ftr-418	78	7	subsidize	subsidize	VERB
ftr-418	78	8	it	it	PRON
ftr-418	78	9	.	.	PUNCT
ftr-418	78	10	”	"	PUNCT
ftr-418	79	1	2	2	NUM
ftr-418	79	2	i.	i.	NOUN
ftr-418	79	3	introduction	introduction	NOUN
ftr-418	79	4	indian	indian	ADJ
ftr-418	79	5	tribes	tribe	NOUN
ftr-418	79	6	are	be	AUX
ftr-418	79	7	on	on	ADP
ftr-418	79	8	the	the	DET
ftr-418	79	9	move	move	NOUN
ftr-418	79	10	.	.	PUNCT
ftr-418	80	1	at	at	ADP
ftr-418	80	2	least	least	ADJ
ftr-418	80	3	those	those	PRON
ftr-418	80	4	that	that	PRON
ftr-418	80	5	have	have	AUX
ftr-418	80	6	opened	open	VERB
ftr-418	80	7	casinos	casino	NOUN
ftr-418	80	8	.	.	PUNCT
ftr-418	81	1	following	follow	VERB
ftr-418	81	2	decades	decade	NOUN
ftr-418	81	3	of	of	ADP
ftr-418	81	4	abject	abject	ADJ
ftr-418	81	5	poverty	poverty	NOUN
ftr-418	81	6	,	,	PUNCT
ftr-418	81	7	the	the	DET
ftr-418	81	8	advent	advent	NOUN
ftr-418	81	9	and	and	CCONJ
ftr-418	81	10	rapid	rapid	ADJ
ftr-418	81	11	expansion	expansion	NOUN
ftr-418	81	12	of	of	ADP
ftr-418	81	13	indian	indian	ADJ
ftr-418	81	14	gaming	gaming	NOUN
ftr-418	81	15	has	have	AUX
ftr-418	81	16	finally	finally	ADV
ftr-418	81	17	provided	provide	VERB
ftr-418	81	18	tribes	tribe	NOUN
ftr-418	81	19	with	with	ADP
ftr-418	81	20	a	a	DET
ftr-418	81	21	viable	viable	ADJ
ftr-418	81	22	economic	economic	ADJ
ftr-418	81	23	development	development	NOUN
ftr-418	81	24	opportunity	opportunity	NOUN
ftr-418	81	25	.	.	PUNCT
ftr-418	82	1	approximately	approximately	ADV
ftr-418	82	2	201	201	NUM
ftr-418	82	3	tribes	tribe	NOUN
ftr-418	82	4	run	run	VERB
ftr-418	82	5	321	321	NUM
ftr-418	82	6	gaming	gaming	NOUN
ftr-418	82	7	facilities	facility	NOUN
ftr-418	82	8	that	that	PRON
ftr-418	82	9	employ3	employ3	PROPN
ftr-418	83	1	over	over	ADP
ftr-418	83	2	300,000	300,000	NUM
ftr-418	83	3	people	people	NOUN
ftr-418	83	4	.	.	PUNCT
ftr-418	84	1	in	in	ADP
ftr-418	84	2	2001	2001	NUM
ftr-418	84	3	,	,	PUNCT
ftr-418	84	4	tribal	tribal	ADJ
ftr-418	84	5	gaming	gaming	NOUN
ftr-418	84	6	operations	operation	NOUN
ftr-418	84	7	generated	generate	VERB
ftr-418	84	8	revenue	revenue	NOUN
ftr-418	84	9	of4	of4	ADP
ftr-418	84	10	348	348	NUM
ftr-418	84	11	florida	florida	PROPN
ftr-418	84	12	tax	tax	NOUN
ftr-418	84	13	review	review	NOUN
ftr-418	84	14	[	[	X
ftr-418	84	15	vol.6:4	vol.6:4	ADP
ftr-418	84	16	5	5	NUM
ftr-418	84	17	.	.	PUNCT
ftr-418	85	1	i	i	PRON
ftr-418	85	2	d.	d.	PROPN
ftr-418	85	3	this	this	PRON
ftr-418	85	4	represents	represent	VERB
ftr-418	85	5	less	less	ADJ
ftr-418	85	6	than	than	ADP
ftr-418	85	7	10	10	NUM
ftr-418	85	8	%	%	NOUN
ftr-418	85	9	of	of	ADP
ftr-418	85	10	the	the	DET
ftr-418	85	11	total	total	ADJ
ftr-418	85	12	revenue	revenue	NOUN
ftr-418	85	13	generated	generate	VERB
ftr-418	85	14	by	by	ADP
ftr-418	85	15	the	the	DET
ftr-418	85	16	gaming	gaming	NOUN
ftr-418	85	17	industry	industry	NOUN
ftr-418	85	18	as	as	ADP
ftr-418	85	19	a	a	DET
ftr-418	85	20	whole	whole	NOUN
ftr-418	85	21	.	.	PUNCT
ftr-418	86	1	i	i	PRON
ftr-418	86	2	d.	d.	PROPN
ftr-418	86	3	for	for	ADP
ftr-418	86	4	a	a	DET
ftr-418	86	5	somewhat	somewhat	ADV
ftr-418	86	6	dated	date	VERB
ftr-418	86	7	,	,	PUNCT
ftr-418	86	8	but	but	CCONJ
ftr-418	86	9	more	more	ADV
ftr-418	86	10	comprehensive	comprehensive	ADJ
ftr-418	86	11	report	report	NOUN
ftr-418	86	12	on	on	ADP
ftr-418	86	13	indian	indian	PROPN
ftr-418	86	14	gaming	gaming	NOUN
ftr-418	86	15	(	(	PUNCT
ftr-418	86	16	including	include	VERB
ftr-418	86	17	a	a	DET
ftr-418	86	18	listing	listing	NOUN
ftr-418	86	19	of	of	ADP
ftr-418	86	20	indian	indian	ADJ
ftr-418	86	21	casinos	casino	NOUN
ftr-418	86	22	)	)	PUNCT
ftr-418	86	23	,	,	PUNCT
ftr-418	86	24	see	see	VERB
ftr-418	86	25	u.s	u.s	PROPN
ftr-418	86	26	.	.	PROPN
ftr-418	86	27	general	general	ADJ
ftr-418	86	28	accounting	accounting	PROPN
ftr-418	86	29	office	office	PROPN
ftr-418	86	30	,	,	PUNCT
ftr-418	86	31	report	report	VERB
ftr-418	86	32	to	to	ADP
ftr-418	86	33	the	the	DET
ftr-418	86	34	chairman	chairman	NOUN
ftr-418	86	35	,	,	PUNCT
ftr-418	86	36	committee	committee	NOUN
ftr-418	86	37	on	on	ADP
ftr-418	86	38	ways	way	NOUN
ftr-418	86	39	and	and	CCONJ
ftr-418	86	40	means	mean	NOUN
ftr-418	86	41	,	,	PUNCT
ftr-418	86	42	house	house	PROPN
ftr-418	86	43	of	of	ADP
ftr-418	86	44	representatives	representatives	PROPN
ftr-418	86	45	,	,	PUNCT
ftr-418	86	46	tax	tax	NOUN
ftr-418	86	47	policy	policy	NOUN
ftr-418	86	48	:	:	PUNCT
ftr-418	86	49	a	a	DET
ftr-418	86	50	profile	profile	NOUN
ftr-418	86	51	of	of	ADP
ftr-418	86	52	the	the	DET
ftr-418	86	53	indian	indian	ADJ
ftr-418	86	54	gaming	gaming	NOUN
ftr-418	86	55	industry	industry	NOUN
ftr-418	86	56	,	,	PUNCT
ftr-418	86	57	gao	gao	PROPN
ftr-418	86	58	/	/	SYM
ftr-418	86	59	ggd-9791	ggd-9791	NOUN
ftr-418	86	60	(	(	PUNCT
ftr-418	86	61	1997	1997	NUM
ftr-418	86	62	)	)	PUNCT
ftr-418	86	63	.	.	PUNCT
ftr-418	87	1	based	base	VERB
ftr-418	87	2	on	on	ADP
ftr-418	87	3	1995	1995	NUM
ftr-418	87	4	financial	financial	ADJ
ftr-418	87	5	data	datum	NOUN
ftr-418	87	6	,	,	PUNCT
ftr-418	87	7	net	net	ADJ
ftr-418	87	8	income	income	NOUN
ftr-418	87	9	from	from	ADP
ftr-418	87	10	indian	indian	ADJ
ftr-418	87	11	gaming	gaming	NOUN
ftr-418	87	12	operations	operation	NOUN
ftr-418	87	13	ran	run	VERB
ftr-418	87	14	about	about	ADV
ftr-418	87	15	38	38	NUM
ftr-418	87	16	%	%	NOUN
ftr-418	87	17	of	of	ADP
ftr-418	87	18	gross	gross	ADJ
ftr-418	87	19	revenue	revenue	NOUN
ftr-418	87	20	.	.	PUNCT
ftr-418	88	1	i	i	PRON
ftr-418	88	2	d.	d.	PROPN
ftr-418	88	3	at	at	ADP
ftr-418	88	4	3	3	NUM
ftr-418	88	5	.	.	PUNCT
ftr-418	88	6	assuming	assume	VERB
ftr-418	88	7	arguendo	arguendo	ADJ
ftr-418	88	8	that	that	SCONJ
ftr-418	88	9	this	this	DET
ftr-418	88	10	profit	profit	NOUN
ftr-418	88	11	percentage	percentage	NOUN
ftr-418	88	12	was	be	AUX
ftr-418	88	13	the	the	DET
ftr-418	88	14	same	same	ADJ
ftr-418	88	15	for	for	ADP
ftr-418	88	16	2001	2001	NUM
ftr-418	88	17	,	,	PUNCT
ftr-418	88	18	the	the	DET
ftr-418	88	19	indian	indian	ADJ
ftr-418	88	20	tribes	tribe	NOUN
ftr-418	88	21	in	in	ADP
ftr-418	88	22	total	total	NOUN
ftr-418	88	23	would	would	AUX
ftr-418	88	24	have	have	AUX
ftr-418	88	25	generated	generate	VERB
ftr-418	88	26	approximately	approximately	ADV
ftr-418	88	27	$	$	SYM
ftr-418	88	28	4.8	4.8	NUM
ftr-418	88	29	billion	billion	NUM
ftr-418	88	30	in	in	ADP
ftr-418	88	31	net	net	ADJ
ftr-418	88	32	income	income	NOUN
ftr-418	88	33	(	(	PUNCT
ftr-418	88	34	$	$	SYM
ftr-418	88	35	12.7	12.7	NUM
ftr-418	88	36	billion	billion	NUM
ftr-418	88	37	gross	gross	ADJ
ftr-418	88	38	income	income	NOUN
ftr-418	88	39	x	x	NOUN
ftr-418	88	40	38	38	NUM
ftr-418	88	41	%	%	NOUN
ftr-418	88	42	estimated	estimate	VERB
ftr-418	88	43	profit	profit	NOUN
ftr-418	88	44	percentage	percentage	NOUN
ftr-418	88	45	)	)	PUNCT
ftr-418	88	46	.	.	PUNCT
ftr-418	89	1	a	a	DET
ftr-418	89	2	detailed	detailed	ADJ
ftr-418	89	3	review	review	NOUN
ftr-418	89	4	of	of	ADP
ftr-418	89	5	tribal	tribal	ADJ
ftr-418	89	6	financial	financial	ADJ
ftr-418	89	7	data	datum	NOUN
ftr-418	89	8	similar	similar	ADJ
ftr-418	89	9	to	to	ADP
ftr-418	89	10	that	that	PRON
ftr-418	89	11	performed	perform	VERB
ftr-418	89	12	by	by	ADP
ftr-418	89	13	the	the	DET
ftr-418	89	14	general	general	ADJ
ftr-418	89	15	accounting	accounting	NOUN
ftr-418	89	16	office	office	NOUN
ftr-418	89	17	in	in	ADP
ftr-418	89	18	its	its	PRON
ftr-418	89	19	1997	1997	NUM
ftr-418	89	20	report	report	NOUN
ftr-418	89	21	would	would	AUX
ftr-418	89	22	need	need	VERB
ftr-418	89	23	to	to	PART
ftr-418	89	24	be	be	AUX
ftr-418	89	25	performed	perform	VERB
ftr-418	89	26	to	to	PART
ftr-418	89	27	confirm	confirm	VERB
ftr-418	89	28	these	these	DET
ftr-418	89	29	numbers	number	NOUN
ftr-418	89	30	.	.	PUNCT
ftr-418	90	1	profit	profit	NOUN
ftr-418	90	2	percentages	percentage	NOUN
ftr-418	90	3	can	can	AUX
ftr-418	90	4	obviously	obviously	ADV
ftr-418	90	5	vary	vary	VERB
ftr-418	90	6	greatly	greatly	ADV
ftr-418	90	7	by	by	ADP
ftr-418	90	8	tribe	tribe	NOUN
ftr-418	90	9	.	.	PUNCT
ftr-418	91	1	for	for	ADP
ftr-418	91	2	example	example	NOUN
ftr-418	91	3	,	,	PUNCT
ftr-418	91	4	the	the	DET
ftr-418	91	5	mohegan	mohegan	PROPN
ftr-418	91	6	sun	sun	PROPN
ftr-418	91	7	casino	casino	PROPN
ftr-418	91	8	in	in	ADP
ftr-418	91	9	uncasville	uncasville	PROPN
ftr-418	91	10	,	,	PUNCT
ftr-418	91	11	ct	ct	PROPN
ftr-418	91	12	reported	report	VERB
ftr-418	91	13	net	net	ADJ
ftr-418	91	14	income	income	NOUN
ftr-418	91	15	from	from	ADP
ftr-418	91	16	continuing	continue	VERB
ftr-418	91	17	operations	operation	NOUN
ftr-418	91	18	of	of	ADP
ftr-418	91	19	$	$	SYM
ftr-418	91	20	205.4	205.4	NUM
ftr-418	91	21	million	million	NUM
ftr-418	91	22	on	on	ADP
ftr-418	91	23	$	$	SYM
ftr-418	91	24	786.6	786.6	NUM
ftr-418	91	25	million	million	NUM
ftr-418	91	26	of	of	ADP
ftr-418	91	27	revenues	revenue	NOUN
ftr-418	91	28	for	for	ADP
ftr-418	91	29	the	the	DET
ftr-418	91	30	fiscal	fiscal	ADJ
ftr-418	91	31	year	year	NOUN
ftr-418	91	32	ended	end	VERB
ftr-418	91	33	september	september	PROPN
ftr-418	91	34	30	30	NUM
ftr-418	91	35	,	,	PUNCT
ftr-418	91	36	2001	2001	NUM
ftr-418	91	37	,	,	PUNCT
ftr-418	91	38	or	or	CCONJ
ftr-418	91	39	a	a	DET
ftr-418	91	40	26	26	NUM
ftr-418	91	41	%	%	NOUN
ftr-418	91	42	net	net	ADJ
ftr-418	91	43	profit	profit	NOUN
ftr-418	91	44	margin	margin	NOUN
ftr-418	91	45	.	.	PUNCT
ftr-418	92	1	mohegan	mohegan	PROPN
ftr-418	92	2	sun	sun	PROPN
ftr-418	92	3	,	,	PUNCT
ftr-418	92	4	2001	2001	NUM
ftr-418	92	5	annual	annual	ADJ
ftr-418	92	6	report	report	NOUN
ftr-418	92	7	48	48	NUM
ftr-418	92	8	(	(	PUNCT
ftr-418	92	9	2002	2002	NUM
ftr-418	92	10	)	)	PUNCT
ftr-418	92	11	,	,	PUNCT
ftr-418	92	12	available	available	ADJ
ftr-418	92	13	at	at	ADP
ftr-418	92	14	http://www.mohegansun.com/about/pdf/moh_sun_ar_financial.pdf	http://www.mohegansun.com/about/pdf/moh_sun_ar_financial.pdf	PROPN
ftr-418	92	15	.	.	PUNCT
ftr-418	93	1	6	6	NUM
ftr-418	93	2	.	.	X
ftr-418	93	3	e.g.	e.g.	ADV
ftr-418	93	4	,	,	PUNCT
ftr-418	93	5	rev	rev	PROPN
ftr-418	93	6	.	.	PROPN
ftr-418	94	1	rul	rul	PROPN
ftr-418	94	2	.	.	PUNCT
ftr-418	95	1	67	67	NUM
ftr-418	95	2	-	-	SYM
ftr-418	95	3	284	284	NUM
ftr-418	95	4	,	,	PUNCT
ftr-418	95	5	1967	1967	NUM
ftr-418	95	6	-	-	SYM
ftr-418	95	7	2	2	NUM
ftr-418	95	8	c.b	c.b	PROPN
ftr-418	95	9	.	.	PROPN
ftr-418	95	10	55	55	NUM
ftr-418	95	11	,	,	PUNCT
ftr-418	95	12	rev	rev	PROPN
ftr-418	95	13	.	.	PROPN
ftr-418	96	1	rul	rul	PROPN
ftr-418	96	2	.	.	PUNCT
ftr-418	97	1	81	81	NUM
ftr-418	97	2	-	-	SYM
ftr-418	97	3	295	295	NUM
ftr-418	97	4	,	,	PUNCT
ftr-418	97	5	1981	1981	NUM
ftr-418	97	6	-	-	SYM
ftr-418	97	7	2	2	NUM
ftr-418	97	8	c.b	c.b	PROPN
ftr-418	97	9	.	.	PROPN
ftr-418	97	10	15	15	NUM
ftr-418	97	11	;	;	PUNCT
ftr-418	97	12	rev	rev	X
ftr-418	97	13	.	.	PROPN
ftr-418	98	1	rul	rul	PROPN
ftr-418	98	2	.	.	PUNCT
ftr-418	99	1	94	94	NUM
ftr-418	99	2	-	-	SYM
ftr-418	99	3	16	16	NUM
ftr-418	99	4	,	,	PUNCT
ftr-418	99	5	1994	1994	NUM
ftr-418	99	6	-	-	SYM
ftr-418	99	7	1	1	NUM
ftr-418	99	8	c.b	c.b	PROPN
ftr-418	99	9	.	.	PROPN
ftr-418	99	10	19	19	NUM
ftr-418	99	11	.	.	PUNCT
ftr-418	100	1	see	see	VERB
ftr-418	100	2	discussion	discussion	NOUN
ftr-418	100	3	infra	infra	NOUN
ftr-418	100	4	part	part	NOUN
ftr-418	100	5	ii.a	ii.a	NOUN
ftr-418	100	6	.	.	PROPN
ftr-418	101	1	7	7	X
ftr-418	101	2	.	.	X
ftr-418	101	3	see	see	VERB
ftr-418	101	4	infra	infra	NOUN
ftr-418	101	5	part	part	NOUN
ftr-418	101	6	ii.a	ii.a	NOUN
ftr-418	101	7	.	.	PROPN
ftr-418	102	1	8	8	NUM
ftr-418	102	2	.	.	PUNCT
ftr-418	103	1	the	the	DET
ftr-418	103	2	fact	fact	NOUN
ftr-418	103	3	that	that	SCONJ
ftr-418	103	4	congress	congress	PROPN
ftr-418	103	5	closely	closely	ADV
ftr-418	103	6	regulated	regulate	VERB
ftr-418	103	7	indian	indian	ADJ
ftr-418	103	8	affairs	affair	NOUN
ftr-418	103	9	and	and	CCONJ
ftr-418	103	10	controlled	control	VERB
ftr-418	103	11	tribal	tribal	ADJ
ftr-418	103	12	funds	fund	NOUN
ftr-418	103	13	may	may	AUX
ftr-418	103	14	have	have	AUX
ftr-418	103	15	also	also	ADV
ftr-418	103	16	been	be	AUX
ftr-418	103	17	a	a	DET
ftr-418	103	18	practical	practical	ADJ
ftr-418	103	19	factor	factor	NOUN
ftr-418	103	20	behind	behind	ADP
ftr-418	103	21	the	the	DET
ftr-418	103	22	irs	irs	PROPN
ftr-418	103	23	finding	find	VERB
ftr-418	103	24	the	the	DET
ftr-418	103	25	tribes	tribe	NOUN
ftr-418	103	26	to	to	PART
ftr-418	103	27	fall	fall	VERB
ftr-418	103	28	outside	outside	ADP
ftr-418	103	29	the	the	DET
ftr-418	103	30	irc	irc	NOUN
ftr-418	103	31	.	.	PUNCT
ftr-418	104	1	the	the	DET
ftr-418	104	2	department	department	NOUN
ftr-418	104	3	of	of	ADP
ftr-418	104	4	the	the	DET
ftr-418	104	5	interior	interior	NOUN
ftr-418	104	6	,	,	PUNCT
ftr-418	104	7	which	which	PRON
ftr-418	104	8	is	be	AUX
ftr-418	104	9	responsible	responsible	ADJ
ftr-418	104	10	for	for	ADP
ftr-418	104	11	indian	indian	ADJ
ftr-418	104	12	affairs	affair	NOUN
ftr-418	104	13	,	,	PUNCT
ftr-418	104	14	has	have	AUX
ftr-418	104	15	also	also	ADV
ftr-418	104	16	historically	historically	ADV
ftr-418	104	17	taken	take	VERB
ftr-418	104	18	the	the	DET
ftr-418	104	19	position	position	NOUN
ftr-418	104	20	that	that	SCONJ
ftr-418	104	21	tribes	tribe	NOUN
ftr-418	104	22	should	should	AUX
ftr-418	104	23	not	not	PART
ftr-418	104	24	be	be	AUX
ftr-418	104	25	subject	subject	ADJ
ftr-418	104	26	to	to	ADP
ftr-418	104	27	tax	tax	NOUN
ftr-418	104	28	given	give	VERB
ftr-418	104	29	their	their	PRON
ftr-418	104	30	control	control	NOUN
ftr-418	104	31	by	by	ADP
ftr-418	104	32	the	the	DET
ftr-418	104	33	federal	federal	ADJ
ftr-418	104	34	government	government	NOUN
ftr-418	104	35	.	.	PUNCT
ftr-418	105	1	m.	m.	NOUN
ftr-418	105	2	maureen	maureen	PROPN
ftr-418	105	3	murphy	murphy	PROPN
ftr-418	105	4	,	,	PUNCT
ftr-418	105	5	congressional	congressional	ADJ
ftr-418	105	6	research	research	NOUN
ftr-418	105	7	service	service	NOUN
ftr-418	105	8	memorandum	memorandum	NOUN
ftr-418	105	9	:	:	PUNCT
ftr-418	105	10	constitutionality	constitutionality	NOUN
ftr-418	105	11	of	of	ADP
ftr-418	105	12	taxing	tax	VERB
ftr-418	105	13	gambling	gambling	NOUN
ftr-418	105	14	income	income	NOUN
ftr-418	105	15	of	of	ADP
ftr-418	105	16	indian	indian	ADJ
ftr-418	105	17	tribes	tribe	NOUN
ftr-418	105	18	,	,	PUNCT
ftr-418	105	19	oct	oct	PROPN
ftr-418	105	20	.	.	PROPN
ftr-418	105	21	10	10	NUM
ftr-418	105	22	,	,	PUNCT
ftr-418	105	23	1995	1995	NUM
ftr-418	105	24	,	,	PUNCT
ftr-418	105	25	reprinted	reprint	VERB
ftr-418	105	26	in	in	ADP
ftr-418	105	27	kathleen	kathleen	PROPN
ftr-418	105	28	m.	m.	NOUN
ftr-418	105	29	niles	niles	PROPN
ftr-418	105	30	,	,	PUNCT
ftr-418	105	31	commentator	commentator	NOUN
ftr-418	105	32	says	say	VERB
ftr-418	105	33	tax	tax	NOUN
ftr-418	105	34	on	on	ADP
ftr-418	105	35	tribal	tribal	ADJ
ftr-418	105	36	gaming	gaming	NOUN
ftr-418	105	37	would	would	AUX
ftr-418	105	38	be	be	AUX
ftr-418	105	39	unconstitutional	unconstitutional	ADJ
ftr-418	105	40	,	,	PUNCT
ftr-418	105	41	tax	tax	NOUN
ftr-418	105	42	notes	note	NOUN
ftr-418	105	43	today	today	NOUN
ftr-418	105	44	,	,	PUNCT
ftr-418	105	45	nov	nov	PROPN
ftr-418	105	46	.	.	PROPN
ftr-418	105	47	30	30	NUM
ftr-418	105	48	,	,	PUNCT
ftr-418	105	49	1995	1995	NUM
ftr-418	105	50	,	,	PUNCT
ftr-418	105	51	lexis	lexis	X
ftr-418	105	52	,	,	PUNCT
ftr-418	105	53	95	95	NUM
ftr-418	105	54	tnt	tnt	PROPN
ftr-418	105	55	233	233	NUM
ftr-418	105	56	-	-	SYM
ftr-418	105	57	40	40	NUM
ftr-418	105	58	.	.	PUNCT
ftr-418	106	1	for	for	ADP
ftr-418	106	2	a	a	DET
ftr-418	106	3	rare	rare	ADJ
ftr-418	106	4	example	example	NOUN
ftr-418	106	5	of	of	ADP
ftr-418	106	6	a	a	DET
ftr-418	106	7	tribe	tribe	NOUN
ftr-418	106	8	that	that	PRON
ftr-418	106	9	did	do	AUX
ftr-418	106	10	have	have	VERB
ftr-418	106	11	a	a	DET
ftr-418	106	12	significant	significant	ADJ
ftr-418	106	13	amount	amount	NOUN
ftr-418	106	14	of	of	ADP
ftr-418	106	15	income	income	NOUN
ftr-418	106	16	prior	prior	ADV
ftr-418	106	17	to	to	ADP
ftr-418	106	18	the	the	DET
ftr-418	106	19	advent	advent	NOUN
ftr-418	106	20	of	of	ADP
ftr-418	106	21	indian	indian	PROPN
ftr-418	106	22	gaming	gaming	NOUN
ftr-418	106	23	see	see	VERB
ftr-418	106	24	bob	bob	PROPN
ftr-418	106	25	drogin	drogin	PROPN
ftr-418	106	26	,	,	PUNCT
ftr-418	106	27	maine	maine	PROPN
ftr-418	106	28	indians	indians	PROPN
ftr-418	106	29	;	;	PUNCT
ftr-418	106	30	poverty	poverty	NOUN
ftr-418	106	31	still	still	ADV
ftr-418	106	32	grips	grip	VERB
ftr-418	106	33	newly	newly	ADV
ftr-418	106	34	rich	rich	ADJ
ftr-418	106	35	tribes	tribe	NOUN
ftr-418	106	36	,	,	PUNCT
ftr-418	106	37	l.a	l.a	PROPN
ftr-418	106	38	.	.	PROPN
ftr-418	106	39	times	times	PROPN
ftr-418	106	40	,	,	PUNCT
ftr-418	106	41	sept	sept	PROPN
ftr-418	106	42	.	.	PROPN
ftr-418	106	43	3	3	NUM
ftr-418	106	44	,	,	PUNCT
ftr-418	106	45	1985	1985	NUM
ftr-418	106	46	,	,	PUNCT
ftr-418	106	47	at	at	ADP
ftr-418	106	48	1	1	NUM
ftr-418	106	49	.	.	PUNCT
ftr-418	107	1	the	the	DET
ftr-418	107	2	article	article	NOUN
ftr-418	107	3	describes	describe	VERB
ftr-418	107	4	how	how	SCONJ
ftr-418	107	5	certain	certain	ADJ
ftr-418	107	6	maine	maine	NOUN
ftr-418	107	7	tribes	tribe	NOUN
ftr-418	107	8	were	be	AUX
ftr-418	107	9	using	use	VERB
ftr-418	107	10	some	some	DET
ftr-418	107	11	$	$	SYM
ftr-418	107	12	81.5	81.5	NUM
ftr-418	107	13	million	million	NUM
ftr-418	107	14	in	in	ADP
ftr-418	107	15	land	land	NOUN
ftr-418	107	16	claim	claim	NOUN
ftr-418	107	17	settlements	settlement	NOUN
ftr-418	107	18	to	to	PART
ftr-418	107	19	acquire	acquire	VERB
ftr-418	107	20	timber	timber	NOUN
ftr-418	107	21	$	$	SYM
ftr-418	107	22	12.7	12.7	NUM
ftr-418	107	23	billion	billion	NUM
ftr-418	107	24	.	.	PUNCT
ftr-418	108	1	this	this	DET
ftr-418	108	2	income	income	NOUN
ftr-418	108	3	goes	go	VERB
ftr-418	108	4	untaxed	untaxe	VERB
ftr-418	108	5	at	at	ADP
ftr-418	108	6	the	the	DET
ftr-418	108	7	tribal	tribal	ADJ
ftr-418	108	8	level	level	NOUN
ftr-418	108	9	since	since	ADV
ftr-418	108	10	,	,	PUNCT
ftr-418	108	11	for	for	ADP
ftr-418	108	12	nearly5	nearly5	NOUN
ftr-418	108	13	forty	forty	NUM
ftr-418	108	14	years	year	NOUN
ftr-418	108	15	,	,	PUNCT
ftr-418	108	16	the	the	DET
ftr-418	108	17	internal	internal	ADJ
ftr-418	108	18	revenue	revenue	NOUN
ftr-418	108	19	service	service	NOUN
ftr-418	108	20	(	(	PUNCT
ftr-418	108	21	“	"	PUNCT
ftr-418	108	22	irs	irs	PROPN
ftr-418	108	23	”	"	PUNCT
ftr-418	108	24	)	)	PUNCT
ftr-418	108	25	has	have	AUX
ftr-418	108	26	taken	take	VERB
ftr-418	108	27	the	the	DET
ftr-418	108	28	position	position	NOUN
ftr-418	108	29	that	that	SCONJ
ftr-418	108	30	the	the	DET
ftr-418	108	31	income	income	NOUN
ftr-418	108	32	of	of	ADP
ftr-418	108	33	indian	indian	ADJ
ftr-418	108	34	tribes	tribe	NOUN
ftr-418	108	35	is	be	AUX
ftr-418	108	36	not	not	PART
ftr-418	108	37	subject	subject	ADJ
ftr-418	108	38	to	to	ADP
ftr-418	108	39	federal	federal	ADJ
ftr-418	108	40	income	income	NOUN
ftr-418	108	41	taxation	taxation	NOUN
ftr-418	108	42	.	.	PUNCT
ftr-418	109	1	the	the	DET
ftr-418	109	2	irs	irs	PROPN
ftr-418	109	3	rulings	ruling	NOUN
ftr-418	109	4	in	in	ADP
ftr-418	109	5	this	this	DET
ftr-418	109	6	area	area	NOUN
ftr-418	109	7	provide	provide	VERB
ftr-418	109	8	little	little	ADJ
ftr-418	109	9	analysis	analysis	NOUN
ftr-418	109	10	or	or	CCONJ
ftr-418	109	11	support	support	NOUN
ftr-418	109	12	for	for	ADP
ftr-418	109	13	their6	their6	ADJ
ftr-418	109	14	conclusions	conclusion	NOUN
ftr-418	109	15	.	.	PUNCT
ftr-418	110	1	they	they	PRON
ftr-418	110	2	appear	appear	VERB
ftr-418	110	3	to	to	PART
ftr-418	110	4	be	be	AUX
ftr-418	110	5	based	base	VERB
ftr-418	110	6	,	,	PUNCT
ftr-418	110	7	however	however	ADV
ftr-418	110	8	,	,	PUNCT
ftr-418	110	9	on	on	ADP
ftr-418	110	10	the	the	DET
ftr-418	110	11	theory	theory	NOUN
ftr-418	110	12	that	that	SCONJ
ftr-418	110	13	congress	congress	PROPN
ftr-418	110	14	did	do	AUX
ftr-418	110	15	not	not	PART
ftr-418	110	16	designate	designate	VERB
ftr-418	110	17	indian	indian	ADJ
ftr-418	110	18	tribes	tribe	NOUN
ftr-418	110	19	as	as	ADP
ftr-418	110	20	taxable	taxable	ADJ
ftr-418	110	21	entities	entity	NOUN
ftr-418	110	22	in	in	ADP
ftr-418	110	23	the	the	DET
ftr-418	110	24	internal	internal	ADJ
ftr-418	110	25	revenue	revenue	NOUN
ftr-418	110	26	code	code	NOUN
ftr-418	110	27	(	(	PUNCT
ftr-418	110	28	“	"	PUNCT
ftr-418	110	29	irc	irc	PROPN
ftr-418	110	30	”	"	PUNCT
ftr-418	110	31	)	)	PUNCT
ftr-418	110	32	and	and	CCONJ
ftr-418	110	33	thus	thus	ADV
ftr-418	110	34	did	do	AUX
ftr-418	110	35	not	not	PART
ftr-418	110	36	intend	intend	VERB
ftr-418	110	37	for	for	SCONJ
ftr-418	110	38	them	they	PRON
ftr-418	110	39	to	to	PART
ftr-418	110	40	be	be	AUX
ftr-418	110	41	taxed	tax	VERB
ftr-418	110	42	.	.	PUNCT
ftr-418	111	1	given	give	VERB
ftr-418	111	2	the	the	DET
ftr-418	111	3	activities	activity	NOUN
ftr-418	111	4	and7	and7	ADJ
ftr-418	111	5	financial	financial	ADJ
ftr-418	111	6	status	status	NOUN
ftr-418	111	7	of	of	ADP
ftr-418	111	8	indian	indian	ADJ
ftr-418	111	9	tribes	tribe	NOUN
ftr-418	111	10	at	at	ADP
ftr-418	111	11	the	the	DET
ftr-418	111	12	time	time	NOUN
ftr-418	111	13	of	of	ADP
ftr-418	111	14	the	the	DET
ftr-418	111	15	earliest	early	ADJ
ftr-418	111	16	rulings	ruling	NOUN
ftr-418	111	17	,	,	PUNCT
ftr-418	111	18	the	the	DET
ftr-418	111	19	issue	issue	NOUN
ftr-418	111	20	of	of	ADP
ftr-418	111	21	whether	whether	SCONJ
ftr-418	111	22	indian	indian	ADJ
ftr-418	111	23	tribes	tribe	NOUN
ftr-418	111	24	could	could	AUX
ftr-418	111	25	or	or	CCONJ
ftr-418	111	26	should	should	AUX
ftr-418	111	27	be	be	AUX
ftr-418	111	28	subject	subject	ADJ
ftr-418	111	29	to	to	ADP
ftr-418	111	30	federal	federal	ADJ
ftr-418	111	31	income	income	NOUN
ftr-418	111	32	taxation	taxation	NOUN
ftr-418	111	33	was	be	AUX
ftr-418	111	34	unimportant	unimportant	ADJ
ftr-418	111	35	.	.	PUNCT
ftr-418	112	1	presumably	presumably	ADV
ftr-418	112	2	there	there	PRON
ftr-418	112	3	was	be	VERB
ftr-418	112	4	simply	simply	ADV
ftr-418	112	5	not	not	PART
ftr-418	112	6	enough	enough	ADJ
ftr-418	112	7	tax	tax	NOUN
ftr-418	112	8	revenue	revenue	NOUN
ftr-418	112	9	at	at	ADP
ftr-418	112	10	stake	stake	NOUN
ftr-418	112	11	to	to	PART
ftr-418	112	12	warrant	warrant	VERB
ftr-418	112	13	the	the	DET
ftr-418	112	14	irs	irs	PROPN
ftr-418	112	15	spending	spending	NOUN
ftr-418	112	16	time	time	NOUN
ftr-418	112	17	and	and	CCONJ
ftr-418	112	18	resources	resource	NOUN
ftr-418	112	19	attempting	attempt	VERB
ftr-418	112	20	to	to	PART
ftr-418	112	21	interpret	interpret	VERB
ftr-418	112	22	an	an	DET
ftr-418	112	23	ambiguous	ambiguous	ADJ
ftr-418	112	24	irc	irc	NOUN
ftr-418	112	25	in	in	ADP
ftr-418	112	26	light	light	NOUN
ftr-418	112	27	of	of	ADP
ftr-418	112	28	the	the	DET
ftr-418	112	29	vast	vast	ADJ
ftr-418	112	30	body	body	NOUN
ftr-418	112	31	of	of	ADP
ftr-418	112	32	statutes	statute	NOUN
ftr-418	112	33	,	,	PUNCT
ftr-418	112	34	treaties	treaty	NOUN
ftr-418	112	35	,	,	PUNCT
ftr-418	112	36	case	case	NOUN
ftr-418	112	37	law	law	NOUN
ftr-418	112	38	,	,	PUNCT
ftr-418	112	39	and	and	CCONJ
ftr-418	112	40	constitutional	constitutional	ADJ
ftr-418	112	41	issues	issue	NOUN
ftr-418	112	42	dealing	deal	VERB
ftr-418	112	43	with	with	ADP
ftr-418	112	44	indian	indian	ADJ
ftr-418	112	45	law	law	NOUN
ftr-418	112	46	.	.	PUNCT
ftr-418	113	1	today	today	NOUN
ftr-418	113	2	,	,	PUNCT
ftr-418	113	3	however	however	ADV
ftr-418	113	4	,	,	PUNCT
ftr-418	113	5	with	with	ADP
ftr-418	113	6	the	the	DET
ftr-418	113	7	income8	income8	NOUN
ftr-418	113	8	2004	2004	NUM
ftr-418	113	9	]	]	PUNCT
ftr-418	113	10	leaving	leave	VERB
ftr-418	113	11	money	money	NOUN
ftr-418	113	12	on	on	ADP
ftr-418	113	13	the	the	DET
ftr-418	113	14	table(s	table(s	NOUN
ftr-418	113	15	)	)	PUNCT
ftr-418	113	16	349	349	NUM
ftr-418	113	17	and	and	CCONJ
ftr-418	113	18	blueberry	blueberry	NOUN
ftr-418	113	19	barrens	barren	NOUN
ftr-418	113	20	,	,	PUNCT
ftr-418	113	21	radio	radio	NOUN
ftr-418	113	22	stations	station	NOUN
ftr-418	113	23	,	,	PUNCT
ftr-418	113	24	a	a	DET
ftr-418	113	25	cement	cement	NOUN
ftr-418	113	26	factory	factory	NOUN
ftr-418	113	27	,	,	PUNCT
ftr-418	113	28	and	and	CCONJ
ftr-418	113	29	other	other	ADJ
ftr-418	113	30	commercial	commercial	ADJ
ftr-418	113	31	ventures	venture	NOUN
ftr-418	113	32	–	–	PUNCT
ftr-418	113	33	which	which	PRON
ftr-418	113	34	the	the	DET
ftr-418	113	35	tribes	tribe	NOUN
ftr-418	113	36	were	be	AUX
ftr-418	113	37	able	able	ADJ
ftr-418	113	38	to	to	PART
ftr-418	113	39	operate	operate	VERB
ftr-418	113	40	free	free	ADJ
ftr-418	113	41	of	of	ADP
ftr-418	113	42	federal	federal	ADJ
ftr-418	113	43	income	income	NOUN
ftr-418	113	44	tax	tax	NOUN
ftr-418	113	45	.	.	PUNCT
ftr-418	114	1	9	9	X
ftr-418	114	2	.	.	X
ftr-418	114	3	see	see	VERB
ftr-418	114	4	infra	infra	NOUN
ftr-418	114	5	part	part	NOUN
ftr-418	114	6	iv	iv	NOUN
ftr-418	114	7	.	.	PUNCT
ftr-418	114	8	10	10	NUM
ftr-418	114	9	.	.	PUNCT
ftr-418	115	1	much	much	ADJ
ftr-418	115	2	of	of	ADP
ftr-418	115	3	the	the	DET
ftr-418	115	4	commentary	commentary	NOUN
ftr-418	115	5	surrounding	surround	VERB
ftr-418	115	6	indian	indian	ADJ
ftr-418	115	7	taxation	taxation	NOUN
ftr-418	115	8	in	in	ADP
ftr-418	115	9	general	general	ADJ
ftr-418	115	10	tends	tend	VERB
ftr-418	115	11	to	to	PART
ftr-418	115	12	dispose	dispose	VERB
ftr-418	115	13	of	of	ADP
ftr-418	115	14	the	the	DET
ftr-418	115	15	federal	federal	ADJ
ftr-418	115	16	taxation	taxation	NOUN
ftr-418	115	17	of	of	ADP
ftr-418	115	18	tribes	tribe	NOUN
ftr-418	115	19	in	in	ADP
ftr-418	115	20	a	a	DET
ftr-418	115	21	couple	couple	NOUN
ftr-418	115	22	of	of	ADP
ftr-418	115	23	brief	brief	ADJ
ftr-418	115	24	paragraphs	paragraph	NOUN
ftr-418	115	25	—	—	PUNCT
ftr-418	115	26	basically	basically	ADV
ftr-418	115	27	concluding	conclude	VERB
ftr-418	115	28	,	,	PUNCT
ftr-418	115	29	“	"	PUNCT
ftr-418	115	30	tribes	tribe	NOUN
ftr-418	115	31	are	be	AUX
ftr-418	115	32	not	not	PART
ftr-418	115	33	taxed	tax	VERB
ftr-418	115	34	”	"	PUNCT
ftr-418	115	35	–	–	PUNCT
ftr-418	115	36	before	before	ADP
ftr-418	115	37	quickly	quickly	ADV
ftr-418	115	38	moving	move	VERB
ftr-418	115	39	on	on	ADP
ftr-418	115	40	to	to	ADP
ftr-418	115	41	other	other	ADJ
ftr-418	115	42	,	,	PUNCT
ftr-418	115	43	more	more	ADV
ftr-418	115	44	heavily	heavily	ADV
ftr-418	115	45	litigated	litigate	VERB
ftr-418	115	46	subjects	subject	NOUN
ftr-418	115	47	of	of	ADP
ftr-418	115	48	the	the	DET
ftr-418	115	49	day	day	NOUN
ftr-418	115	50	.	.	PUNCT
ftr-418	116	1	see	see	VERB
ftr-418	116	2	,	,	PUNCT
ftr-418	116	3	e.g.	e.g.	ADV
ftr-418	116	4	,	,	PUNCT
ftr-418	116	5	russel	russel	PROPN
ftr-418	116	6	lawrence	lawrence	PROPN
ftr-418	116	7	barsh	barsh	PROPN
ftr-418	116	8	,	,	PUNCT
ftr-418	116	9	issues	issue	NOUN
ftr-418	116	10	in	in	ADP
ftr-418	116	11	federal	federal	ADJ
ftr-418	116	12	,	,	PUNCT
ftr-418	116	13	state	state	NOUN
ftr-418	116	14	,	,	PUNCT
ftr-418	116	15	and	and	CCONJ
ftr-418	116	16	tribal	tribal	ADJ
ftr-418	116	17	taxation	taxation	NOUN
ftr-418	116	18	of	of	ADP
ftr-418	116	19	reservation	reservation	NOUN
ftr-418	116	20	wealth	wealth	NOUN
ftr-418	116	21	:	:	PUNCT
ftr-418	116	22	a	a	DET
ftr-418	116	23	survey	survey	NOUN
ftr-418	116	24	and	and	CCONJ
ftr-418	116	25	economic	economic	ADJ
ftr-418	116	26	critique	critique	NOUN
ftr-418	116	27	,	,	PUNCT
ftr-418	116	28	54	54	NUM
ftr-418	116	29	wash	wash	NOUN
ftr-418	116	30	.	.	PUNCT
ftr-418	117	1	l.	l.	PROPN
ftr-418	117	2	rev	rev	PROPN
ftr-418	117	3	.	.	PROPN
ftr-418	117	4	531	531	NUM
ftr-418	117	5	,	,	PUNCT
ftr-418	117	6	553	553	NUM
ftr-418	117	7	-	-	SYM
ftr-418	117	8	54	54	NUM
ftr-418	117	9	(	(	PUNCT
ftr-418	117	10	1979	1979	NUM
ftr-418	117	11	)	)	PUNCT
ftr-418	117	12	(	(	PUNCT
ftr-418	117	13	providing	provide	VERB
ftr-418	117	14	only	only	ADV
ftr-418	117	15	two	two	NUM
ftr-418	117	16	out	out	ADP
ftr-418	117	17	of	of	ADP
ftr-418	117	18	fifty	fifty	NUM
ftr-418	117	19	-	-	PUNCT
ftr-418	117	20	three	three	NUM
ftr-418	117	21	pages	page	NOUN
ftr-418	117	22	of	of	ADP
ftr-418	117	23	analysis	analysis	NOUN
ftr-418	117	24	on	on	ADP
ftr-418	117	25	the	the	DET
ftr-418	117	26	federal	federal	ADJ
ftr-418	117	27	taxation	taxation	NOUN
ftr-418	117	28	of	of	ADP
ftr-418	117	29	tribes	tribe	NOUN
ftr-418	117	30	)	)	PUNCT
ftr-418	117	31	;	;	PUNCT
ftr-418	118	1	jose	jose	PROPN
ftr-418	118	2	j.	j.	PROPN
ftr-418	118	3	monsivais	monsivais	PROPN
ftr-418	118	4	,	,	PUNCT
ftr-418	118	5	the	the	DET
ftr-418	118	6	return	return	NOUN
ftr-418	118	7	of	of	ADP
ftr-418	118	8	the	the	DET
ftr-418	118	9	white	white	PROPN
ftr-418	118	10	buffalo	buffalo	PROPN
ftr-418	118	11	:	:	PUNCT
ftr-418	118	12	taxation	taxation	NOUN
ftr-418	118	13	issues	issue	NOUN
ftr-418	118	14	facing	face	VERB
ftr-418	118	15	american	american	ADJ
ftr-418	118	16	indian	indian	ADJ
ftr-418	118	17	tribes	tribe	NOUN
ftr-418	118	18	conducting	conduct	VERB
ftr-418	118	19	gambling	gambling	NOUN
ftr-418	118	20	enterprises	enterprise	NOUN
ftr-418	118	21	on	on	ADP
ftr-418	118	22	tribal	tribal	ADJ
ftr-418	118	23	lands	land	NOUN
ftr-418	118	24	,	,	PUNCT
ftr-418	118	25	20	20	NUM
ftr-418	118	26	am	am	NOUN
ftr-418	118	27	.	.	PUNCT
ftr-418	119	1	indian	indian	PROPN
ftr-418	119	2	l.	l.	PROPN
ftr-418	119	3	rev	rev	PROPN
ftr-418	119	4	.	.	PROPN
ftr-418	119	5	399	399	NUM
ftr-418	119	6	,	,	PUNCT
ftr-418	119	7	401	401	NUM
ftr-418	119	8	-	-	SYM
ftr-418	119	9	02	02	NUM
ftr-418	119	10	(	(	PUNCT
ftr-418	119	11	1995	1995	NUM
ftr-418	119	12	-	-	SYM
ftr-418	119	13	1996	1996	NUM
ftr-418	119	14	)	)	PUNCT
ftr-418	120	1	(	(	PUNCT
ftr-418	120	2	providing	provide	VERB
ftr-418	120	3	two	two	NUM
ftr-418	120	4	paragraphs	paragraph	NOUN
ftr-418	120	5	on	on	ADP
ftr-418	120	6	the	the	DET
ftr-418	120	7	subject	subject	NOUN
ftr-418	120	8	before	before	ADP
ftr-418	120	9	presenting	present	VERB
ftr-418	120	10	a	a	DET
ftr-418	120	11	comprehensive	comprehensive	ADJ
ftr-418	120	12	review	review	NOUN
ftr-418	120	13	of	of	ADP
ftr-418	120	14	individual	individual	PROPN
ftr-418	120	15	indian	indian	PROPN
ftr-418	120	16	,	,	PUNCT
ftr-418	120	17	federal	federal	ADJ
ftr-418	120	18	excise	excise	NOUN
ftr-418	120	19	tax	tax	NOUN
ftr-418	120	20	,	,	PUNCT
ftr-418	120	21	and	and	CCONJ
ftr-418	120	22	state	state	NOUN
ftr-418	120	23	tax	tax	NOUN
ftr-418	120	24	issues	issue	NOUN
ftr-418	120	25	)	)	PUNCT
ftr-418	120	26	;	;	PUNCT
ftr-418	120	27	scott	scott	PROPN
ftr-418	120	28	a.	a.	PROPN
ftr-418	120	29	taylor	taylor	PROPN
ftr-418	120	30	,	,	PUNCT
ftr-418	120	31	an	an	DET
ftr-418	120	32	introduction	introduction	NOUN
ftr-418	120	33	and	and	CCONJ
ftr-418	120	34	overview	overview	NOUN
ftr-418	120	35	of	of	ADP
ftr-418	120	36	taxation	taxation	NOUN
ftr-418	120	37	and	and	CCONJ
ftr-418	120	38	indian	indian	PROPN
ftr-418	120	39	gaming	gaming	NOUN
ftr-418	120	40	,	,	PUNCT
ftr-418	120	41	29	29	NUM
ftr-418	120	42	ariz	ariz	NOUN
ftr-418	120	43	.	.	PUNCT
ftr-418	121	1	st	st	PROPN
ftr-418	121	2	.	.	PROPN
ftr-418	121	3	l.j	l.j	PROPN
ftr-418	121	4	.	.	PROPN
ftr-418	121	5	251	251	NUM
ftr-418	121	6	,	,	PUNCT
ftr-418	121	7	252	252	NUM
ftr-418	121	8	-	-	SYM
ftr-418	121	9	53	53	NUM
ftr-418	121	10	(	(	PUNCT
ftr-418	121	11	1997	1997	NUM
ftr-418	121	12	)	)	PUNCT
ftr-418	121	13	(	(	PUNCT
ftr-418	121	14	providing	provide	VERB
ftr-418	121	15	two	two	NUM
ftr-418	121	16	paragraphs	paragraph	NOUN
ftr-418	121	17	on	on	ADP
ftr-418	121	18	the	the	DET
ftr-418	121	19	federal	federal	ADJ
ftr-418	121	20	taxation	taxation	NOUN
ftr-418	121	21	of	of	ADP
ftr-418	121	22	tribes	tribe	NOUN
ftr-418	121	23	as	as	ADP
ftr-418	121	24	part	part	NOUN
ftr-418	121	25	of	of	ADP
ftr-418	121	26	a	a	DET
ftr-418	121	27	survey	survey	NOUN
ftr-418	121	28	of	of	ADP
ftr-418	121	29	tax	tax	NOUN
ftr-418	121	30	issues	issue	NOUN
ftr-418	121	31	in	in	ADP
ftr-418	121	32	indian	indian	ADJ
ftr-418	121	33	country	country	NOUN
ftr-418	121	34	)	)	PUNCT
ftr-418	121	35	.	.	PUNCT
ftr-418	122	1	only	only	ADV
ftr-418	122	2	one	one	NUM
ftr-418	122	3	commentator	commentator	NOUN
ftr-418	122	4	has	have	AUX
ftr-418	122	5	provided	provide	VERB
ftr-418	122	6	a	a	DET
ftr-418	122	7	detailed	detailed	ADJ
ftr-418	122	8	analysis	analysis	NOUN
ftr-418	122	9	of	of	ADP
ftr-418	122	10	the	the	DET
ftr-418	122	11	question	question	NOUN
ftr-418	122	12	of	of	ADP
ftr-418	122	13	whether	whether	SCONJ
ftr-418	122	14	the	the	DET
ftr-418	122	15	indian	indian	ADJ
ftr-418	122	16	tribes	tribe	NOUN
ftr-418	122	17	could	could	AUX
ftr-418	122	18	be	be	AUX
ftr-418	122	19	subjected	subject	VERB
ftr-418	122	20	to	to	ADP
ftr-418	122	21	federal	federal	ADJ
ftr-418	122	22	income	income	NOUN
ftr-418	122	23	tax	tax	NOUN
ftr-418	122	24	,	,	PUNCT
ftr-418	122	25	concluding	conclude	VERB
ftr-418	122	26	that	that	SCONJ
ftr-418	122	27	congress	congress	PROPN
ftr-418	122	28	has	have	VERB
ftr-418	122	29	the	the	DET
ftr-418	122	30	power	power	NOUN
ftr-418	122	31	to	to	PART
ftr-418	122	32	do	do	AUX
ftr-418	122	33	so	so	ADV
ftr-418	122	34	.	.	PUNCT
ftr-418	123	1	stephanie	stephanie	PROPN
ftr-418	123	2	dean	dean	PROPN
ftr-418	123	3	,	,	PUNCT
ftr-418	123	4	getting	get	VERB
ftr-418	123	5	a	a	DET
ftr-418	123	6	piece	piece	NOUN
ftr-418	123	7	of	of	ADP
ftr-418	123	8	the	the	DET
ftr-418	123	9	action	action	NOUN
ftr-418	123	10	:	:	PUNCT
ftr-418	123	11	should	should	AUX
ftr-418	123	12	the	the	DET
ftr-418	123	13	federal	federal	ADJ
ftr-418	123	14	government	government	NOUN
ftr-418	123	15	be	be	AUX
ftr-418	123	16	able	able	ADJ
ftr-418	123	17	to	to	PART
ftr-418	123	18	tax	tax	VERB
ftr-418	123	19	native	native	ADJ
ftr-418	123	20	american	american	ADJ
ftr-418	123	21	gambling	gambling	NOUN
ftr-418	123	22	revenue	revenue	NOUN
ftr-418	123	23	?	?	PUNCT
ftr-418	123	24	,	,	PUNCT
ftr-418	123	25	32	32	NUM
ftr-418	123	26	colum	colum	NOUN
ftr-418	123	27	.	.	PUNCT
ftr-418	124	1	j.l	j.l	PROPN
ftr-418	124	2	.	.	PROPN
ftr-418	124	3	&	&	CCONJ
ftr-418	124	4	soc	soc	PROPN
ftr-418	124	5	.	.	PUNCT
ftr-418	125	1	probs	probs	PROPN
ftr-418	125	2	.	.	PUNCT
ftr-418	126	1	157	157	NUM
ftr-418	126	2	,	,	PUNCT
ftr-418	126	3	159	159	NUM
ftr-418	126	4	(	(	PUNCT
ftr-418	126	5	1999	1999	NUM
ftr-418	126	6	)	)	PUNCT
ftr-418	126	7	.	.	PUNCT
ftr-418	127	1	see	see	VERB
ftr-418	127	2	discussion	discussion	NOUN
ftr-418	127	3	infra	infra	NOUN
ftr-418	127	4	part	part	NOUN
ftr-418	127	5	iv	iv	NUM
ftr-418	127	6	.	.	PUNCT
ftr-418	127	7	dean	dean	PROPN
ftr-418	127	8	’s	’s	PART
ftr-418	127	9	article	article	NOUN
ftr-418	127	10	also	also	ADV
ftr-418	127	11	briefly	briefly	ADV
ftr-418	127	12	suggests	suggest	VERB
ftr-418	127	13	a	a	DET
ftr-418	127	14	few	few	ADJ
ftr-418	127	15	reasons	reason	NOUN
ftr-418	127	16	as	as	ADP
ftr-418	127	17	to	to	ADP
ftr-418	127	18	why	why	SCONJ
ftr-418	127	19	indian	indian	ADJ
ftr-418	127	20	tribes	tribe	NOUN
ftr-418	127	21	should	should	AUX
ftr-418	127	22	be	be	AUX
ftr-418	127	23	subject	subject	ADJ
ftr-418	127	24	to	to	ADP
ftr-418	127	25	income	income	NOUN
ftr-418	127	26	tax	tax	NOUN
ftr-418	127	27	.	.	PUNCT
ftr-418	128	1	i	i	PRON
ftr-418	128	2	d.	d.	PROPN
ftr-418	128	3	at	at	ADP
ftr-418	128	4	178	178	NUM
ftr-418	128	5	-	-	SYM
ftr-418	128	6	85	85	NUM
ftr-418	128	7	;	;	PUNCT
ftr-418	128	8	see	see	VERB
ftr-418	128	9	also	also	ADV
ftr-418	128	10	discussion	discussion	NOUN
ftr-418	128	11	infra	infra	NOUN
ftr-418	128	12	part	part	NOUN
ftr-418	128	13	v.	v.	ADP
ftr-418	128	14	dean	dean	PROPN
ftr-418	128	15	’s	’s	PART
ftr-418	128	16	piece	piece	NOUN
ftr-418	128	17	does	do	AUX
ftr-418	128	18	not	not	PART
ftr-418	128	19	,	,	PUNCT
ftr-418	128	20	however	however	ADV
ftr-418	128	21	,	,	PUNCT
ftr-418	128	22	address	address	VERB
ftr-418	128	23	federal	federal	ADJ
ftr-418	128	24	tax	tax	NOUN
ftr-418	128	25	policy	policy	NOUN
ftr-418	128	26	issues	issue	NOUN
ftr-418	128	27	and	and	CCONJ
ftr-418	128	28	indian	indian	ADJ
ftr-418	128	29	policy	policy	NOUN
ftr-418	128	30	issues	issue	NOUN
ftr-418	128	31	.	.	PUNCT
ftr-418	129	1	this	this	DET
ftr-418	129	2	article	article	NOUN
ftr-418	129	3	probes	probe	VERB
ftr-418	129	4	the	the	DET
ftr-418	129	5	federal	federal	ADJ
ftr-418	129	6	taxation	taxation	NOUN
ftr-418	129	7	of	of	ADP
ftr-418	129	8	indian	indian	ADJ
ftr-418	129	9	tribes	tribe	NOUN
ftr-418	129	10	for	for	ADP
ftr-418	129	11	the	the	DET
ftr-418	129	12	first	first	ADJ
ftr-418	129	13	time	time	NOUN
ftr-418	129	14	in	in	ADP
ftr-418	129	15	detail	detail	NOUN
ftr-418	129	16	,	,	PUNCT
ftr-418	129	17	in	in	ADP
ftr-418	129	18	light	light	NOUN
ftr-418	129	19	of	of	ADP
ftr-418	129	20	increased	increase	VERB
ftr-418	129	21	tribal	tribal	ADJ
ftr-418	129	22	commercial	commercial	ADJ
ftr-418	129	23	activity	activity	NOUN
ftr-418	129	24	.	.	PUNCT
ftr-418	130	1	furthermore	furthermore	ADV
ftr-418	130	2	,	,	PUNCT
ftr-418	130	3	this	this	DET
ftr-418	130	4	article	article	NOUN
ftr-418	130	5	explores	explore	VERB
ftr-418	130	6	the	the	DET
ftr-418	130	7	tax	tax	NOUN
ftr-418	130	8	and	and	CCONJ
ftr-418	130	9	indian	indian	ADJ
ftr-418	130	10	policy	policy	NOUN
ftr-418	130	11	arguments	argument	NOUN
ftr-418	130	12	for	for	ADP
ftr-418	130	13	and	and	CCONJ
ftr-418	130	14	against	against	ADP
ftr-418	130	15	extending	extend	VERB
ftr-418	130	16	the	the	DET
ftr-418	130	17	federal	federal	ADJ
ftr-418	130	18	income	income	NOUN
ftr-418	130	19	tax	tax	NOUN
ftr-418	130	20	to	to	ADP
ftr-418	130	21	the	the	DET
ftr-418	130	22	indian	indian	ADJ
ftr-418	130	23	tribes	tribe	NOUN
ftr-418	130	24	.	.	PUNCT
ftr-418	131	1	specifically	specifically	ADV
ftr-418	131	2	,	,	PUNCT
ftr-418	131	3	this	this	DET
ftr-418	131	4	article	article	NOUN
ftr-418	131	5	for	for	ADP
ftr-418	131	6	the	the	DET
ftr-418	131	7	first	first	ADJ
ftr-418	131	8	time	time	NOUN
ftr-418	131	9	comprehensively	comprehensively	ADV
ftr-418	131	10	compares	compare	VERB
ftr-418	131	11	the	the	DET
ftr-418	131	12	tax	tax	NOUN
ftr-418	131	13	treatment	treatment	NOUN
ftr-418	131	14	of	of	ADP
ftr-418	131	15	tribes	tribe	NOUN
ftr-418	131	16	to	to	ADP
ftr-418	131	17	that	that	PRON
ftr-418	131	18	of	of	ADP
ftr-418	131	19	states	state	NOUN
ftr-418	131	20	.	.	PUNCT
ftr-418	132	1	11	11	NUM
ftr-418	132	2	.	.	X
ftr-418	133	1	see	see	VERB
ftr-418	133	2	infra	infra	NOUN
ftr-418	133	3	part	part	NOUN
ftr-418	133	4	iv	iv	NUM
ftr-418	133	5	.	.	PUNCT
ftr-418	133	6	provided	provide	VERB
ftr-418	133	7	by	by	ADP
ftr-418	133	8	indian	indian	ADJ
ftr-418	133	9	gaming	gaming	NOUN
ftr-418	133	10	and	and	CCONJ
ftr-418	133	11	the	the	DET
ftr-418	133	12	rapid	rapid	ADJ
ftr-418	133	13	expansion	expansion	NOUN
ftr-418	133	14	of	of	ADP
ftr-418	133	15	tribal	tribal	ADJ
ftr-418	133	16	economic	economic	ADJ
ftr-418	133	17	activities	activity	NOUN
ftr-418	133	18	,	,	PUNCT
ftr-418	133	19	the	the	DET
ftr-418	133	20	issue	issue	NOUN
ftr-418	133	21	of	of	ADP
ftr-418	133	22	whether	whether	SCONJ
ftr-418	133	23	indian	indian	ADJ
ftr-418	133	24	tribes	tribe	NOUN
ftr-418	133	25	could	could	AUX
ftr-418	133	26	or	or	CCONJ
ftr-418	133	27	should	should	AUX
ftr-418	133	28	be	be	AUX
ftr-418	133	29	taxed	tax	VERB
ftr-418	133	30	merits	merit	NOUN
ftr-418	133	31	more	more	ADJ
ftr-418	133	32	attention	attention	NOUN
ftr-418	133	33	.	.	PUNCT
ftr-418	134	1	much	much	ADV
ftr-418	134	2	to	to	ADP
ftr-418	134	3	the	the	DET
ftr-418	134	4	chagrin	chagrin	NOUN
ftr-418	134	5	of	of	ADP
ftr-418	134	6	the	the	DET
ftr-418	134	7	indian	indian	ADJ
ftr-418	134	8	tribes	tribe	NOUN
ftr-418	134	9	,	,	PUNCT
ftr-418	134	10	congress	congress	PROPN
ftr-418	134	11	has	have	AUX
ftr-418	134	12	been	be	AUX
ftr-418	134	13	eyeing	eye	VERB
ftr-418	134	14	indian	indian	ADJ
ftr-418	134	15	gaming	gaming	NOUN
ftr-418	134	16	as	as	ADP
ftr-418	134	17	a	a	DET
ftr-418	134	18	potential	potential	ADJ
ftr-418	134	19	source	source	NOUN
ftr-418	134	20	of	of	ADP
ftr-418	134	21	revenue	revenue	NOUN
ftr-418	134	22	.	.	PUNCT
ftr-418	135	1	on	on	ADP
ftr-418	135	2	two	two	NUM
ftr-418	135	3	occasions	occasion	NOUN
ftr-418	135	4	in	in	ADP
ftr-418	135	5	the	the	DET
ftr-418	135	6	past	past	ADJ
ftr-418	135	7	several	several	ADJ
ftr-418	135	8	years	year	NOUN
ftr-418	135	9	,	,	PUNCT
ftr-418	135	10	congress	congress	PROPN
ftr-418	135	11	has	have	AUX
ftr-418	135	12	proposed	propose	VERB
ftr-418	135	13	subjecting	subject	VERB
ftr-418	135	14	the	the	DET
ftr-418	135	15	tribes	tribe	NOUN
ftr-418	135	16	to	to	ADP
ftr-418	135	17	federal	federal	ADJ
ftr-418	135	18	income	income	NOUN
ftr-418	135	19	tax	tax	NOUN
ftr-418	135	20	on	on	ADP
ftr-418	135	21	their	their	PRON
ftr-418	135	22	gaming	gaming	NOUN
ftr-418	135	23	earnings	earning	NOUN
ftr-418	135	24	.	.	PUNCT
ftr-418	136	1	these	these	DET
ftr-418	136	2	proposals	proposal	NOUN
ftr-418	136	3	,	,	PUNCT
ftr-418	136	4	and	and	CCONJ
ftr-418	136	5	the	the	DET
ftr-418	136	6	continued	continue	VERB
ftr-418	136	7	expansion	expansion	NOUN
ftr-418	136	8	of9	of9	PROPN
ftr-418	136	9	indian	indian	PROPN
ftr-418	136	10	gaming	gaming	NOUN
ftr-418	136	11	,	,	PUNCT
ftr-418	136	12	call	call	VERB
ftr-418	136	13	for	for	ADP
ftr-418	136	14	a	a	DET
ftr-418	136	15	critical	critical	ADJ
ftr-418	136	16	look	look	NOUN
ftr-418	136	17	at	at	ADP
ftr-418	136	18	federal	federal	ADJ
ftr-418	136	19	tax	tax	NOUN
ftr-418	136	20	policy	policy	NOUN
ftr-418	136	21	as	as	SCONJ
ftr-418	136	22	it	it	PRON
ftr-418	136	23	applies	apply	VERB
ftr-418	136	24	to	to	ADP
ftr-418	136	25	indian	indian	ADJ
ftr-418	136	26	tribes.10	tribes.10	NOUN
ftr-418	136	27	this	this	DET
ftr-418	136	28	article	article	NOUN
ftr-418	136	29	addresses	address	VERB
ftr-418	136	30	whether	whether	SCONJ
ftr-418	136	31	indian	indian	ADJ
ftr-418	136	32	tribes	tribe	NOUN
ftr-418	136	33	should	should	AUX
ftr-418	136	34	be	be	AUX
ftr-418	136	35	subject	subject	ADJ
ftr-418	136	36	to	to	ADP
ftr-418	136	37	federal	federal	ADJ
ftr-418	136	38	income	income	NOUN
ftr-418	136	39	taxation	taxation	NOUN
ftr-418	136	40	from	from	ADP
ftr-418	136	41	both	both	CCONJ
ftr-418	136	42	a	a	DET
ftr-418	136	43	tax	tax	NOUN
ftr-418	136	44	policy	policy	NOUN
ftr-418	136	45	and	and	CCONJ
ftr-418	136	46	indian	indian	ADJ
ftr-418	136	47	policy	policy	NOUN
ftr-418	136	48	perspective	perspective	NOUN
ftr-418	136	49	.	.	PUNCT
ftr-418	137	1	underlying	underlie	VERB
ftr-418	137	2	the	the	DET
ftr-418	137	3	debate	debate	NOUN
ftr-418	137	4	over	over	ADP
ftr-418	137	5	whether	whether	SCONJ
ftr-418	137	6	the	the	DET
ftr-418	137	7	tribes	tribe	NOUN
ftr-418	137	8	should	should	AUX
ftr-418	137	9	be	be	AUX
ftr-418	137	10	taxed	tax	VERB
ftr-418	137	11	is	be	AUX
ftr-418	137	12	the	the	DET
ftr-418	137	13	tribe	tribe	NOUN
ftr-418	137	14	’s	’s	PART
ftr-418	137	15	unique	unique	ADJ
ftr-418	137	16	relationship	relationship	NOUN
ftr-418	137	17	to	to	ADP
ftr-418	137	18	the	the	DET
ftr-418	137	19	federal	federal	ADJ
ftr-418	137	20	government	government	NOUN
ftr-418	137	21	.	.	PUNCT
ftr-418	138	1	congress	congress	PROPN
ftr-418	138	2	’s	’s	PART
ftr-418	138	3	power	power	NOUN
ftr-418	138	4	over	over	ADP
ftr-418	138	5	the	the	DET
ftr-418	138	6	indian	indian	ADJ
ftr-418	138	7	tribes	tribe	NOUN
ftr-418	138	8	is	be	AUX
ftr-418	138	9	plenary	plenary	ADJ
ftr-418	138	10	and	and	CCONJ
ftr-418	138	11	there	there	PRON
ftr-418	138	12	is	be	VERB
ftr-418	138	13	no	no	DET
ftr-418	138	14	provision	provision	NOUN
ftr-418	138	15	in	in	ADP
ftr-418	138	16	the	the	DET
ftr-418	138	17	constitution	constitution	NOUN
ftr-418	138	18	reserving	reserve	VERB
ftr-418	138	19	certain	certain	ADJ
ftr-418	138	20	powers	power	NOUN
ftr-418	138	21	to	to	ADP
ftr-418	138	22	the	the	DET
ftr-418	138	23	tribes.11	tribes.11	ADJ
ftr-418	138	24	350	350	NUM
ftr-418	138	25	florida	florida	PROPN
ftr-418	138	26	tax	tax	NOUN
ftr-418	138	27	review	review	NOUN
ftr-418	138	28	[	[	X
ftr-418	138	29	vol.6:4	vol.6:4	PRON
ftr-418	138	30	12	12	NUM
ftr-418	138	31	.	.	PUNCT
ftr-418	139	1	see	see	VERB
ftr-418	139	2	infra	infra	NOUN
ftr-418	139	3	part	part	NOUN
ftr-418	139	4	iv	iv	NOUN
ftr-418	139	5	.	.	PROPN
ftr-418	139	6	13	13	NUM
ftr-418	139	7	.	.	PUNCT
ftr-418	140	1	see	see	VERB
ftr-418	140	2	,	,	PUNCT
ftr-418	140	3	e.g.	e.g.	ADV
ftr-418	140	4	,	,	PUNCT
ftr-418	140	5	rev	rev	PROPN
ftr-418	140	6	.	.	PROPN
ftr-418	141	1	rul	rul	PROPN
ftr-418	141	2	.	.	PUNCT
ftr-418	142	1	81	81	NUM
ftr-418	142	2	-	-	SYM
ftr-418	142	3	295	295	NUM
ftr-418	142	4	,	,	PUNCT
ftr-418	142	5	1981	1981	NUM
ftr-418	142	6	-	-	SYM
ftr-418	142	7	2	2	NUM
ftr-418	142	8	c.b	c.b	PROPN
ftr-418	142	9	.	.	PROPN
ftr-418	142	10	15	15	NUM
ftr-418	142	11	.	.	X
ftr-418	142	12	14	14	NUM
ftr-418	142	13	.	.	PUNCT
ftr-418	143	1	for	for	ADP
ftr-418	143	2	example	example	NOUN
ftr-418	143	3	,	,	PUNCT
ftr-418	143	4	states	state	NOUN
ftr-418	143	5	,	,	PUNCT
ftr-418	143	6	unlike	unlike	ADP
ftr-418	143	7	tribes	tribe	NOUN
ftr-418	143	8	,	,	PUNCT
ftr-418	143	9	enjoy	enjoy	VERB
ftr-418	143	10	a	a	DET
ftr-418	143	11	level	level	NOUN
ftr-418	143	12	of	of	ADP
ftr-418	143	13	constitutional	constitutional	ADJ
ftr-418	143	14	immunity	immunity	NOUN
ftr-418	143	15	from	from	ADP
ftr-418	143	16	federal	federal	ADJ
ftr-418	143	17	taxation	taxation	NOUN
ftr-418	143	18	that	that	PRON
ftr-418	143	19	the	the	DET
ftr-418	143	20	tribes	tribe	NOUN
ftr-418	143	21	do	do	VERB
ftr-418	143	22	not	not	PART
ftr-418	143	23	.	.	PUNCT
ftr-418	144	1	also	also	ADV
ftr-418	144	2	,	,	PUNCT
ftr-418	144	3	states	state	NOUN
ftr-418	144	4	have	have	VERB
ftr-418	144	5	certain	certain	ADJ
ftr-418	144	6	protections	protection	NOUN
ftr-418	144	7	through	through	ADP
ftr-418	144	8	the	the	DET
ftr-418	144	9	political	political	ADJ
ftr-418	144	10	process	process	NOUN
ftr-418	144	11	,	,	PUNCT
ftr-418	144	12	such	such	ADJ
ftr-418	144	13	as	as	ADP
ftr-418	144	14	representation	representation	NOUN
ftr-418	144	15	in	in	ADP
ftr-418	144	16	congress	congress	PROPN
ftr-418	144	17	,	,	PUNCT
ftr-418	144	18	that	that	SCONJ
ftr-418	144	19	tribes	tribe	NOUN
ftr-418	144	20	do	do	VERB
ftr-418	144	21	not	not	PART
ftr-418	144	22	.	.	PUNCT
ftr-418	145	1	these	these	DET
ftr-418	145	2	limit	limit	NOUN
ftr-418	145	3	to	to	ADP
ftr-418	145	4	some	some	DET
ftr-418	145	5	extent	extent	NOUN
ftr-418	145	6	the	the	DET
ftr-418	145	7	ability	ability	NOUN
ftr-418	145	8	of	of	ADP
ftr-418	145	9	the	the	DET
ftr-418	145	10	federal	federal	ADJ
ftr-418	145	11	government	government	NOUN
ftr-418	145	12	to	to	PART
ftr-418	145	13	tax	tax	VERB
ftr-418	145	14	the	the	DET
ftr-418	145	15	states	state	NOUN
ftr-418	145	16	.	.	PUNCT
ftr-418	146	1	see	see	VERB
ftr-418	146	2	infra	infra	NOUN
ftr-418	146	3	part	part	NOUN
ftr-418	146	4	iii.a	iii.a	PROPN
ftr-418	146	5	.	.	PUNCT
ftr-418	147	1	because	because	SCONJ
ftr-418	147	2	there	there	PRON
ftr-418	147	3	are	be	VERB
ftr-418	147	4	no	no	DET
ftr-418	147	5	constitutional	constitutional	ADJ
ftr-418	147	6	constraints	constraint	NOUN
ftr-418	147	7	to	to	PART
ftr-418	147	8	prevent	prevent	VERB
ftr-418	147	9	congress	congress	PROPN
ftr-418	147	10	from	from	ADP
ftr-418	147	11	taxing	tax	VERB
ftr-418	147	12	indian	indian	ADJ
ftr-418	147	13	tribes	tribe	NOUN
ftr-418	147	14	,	,	PUNCT
ftr-418	147	15	the	the	DET
ftr-418	147	16	decision	decision	NOUN
ftr-418	147	17	of	of	ADP
ftr-418	147	18	whether	whether	SCONJ
ftr-418	147	19	to	to	PART
ftr-418	147	20	tax	tax	VERB
ftr-418	147	21	the	the	DET
ftr-418	147	22	tribes	tribe	NOUN
ftr-418	147	23	primarily12	primarily12	NOUN
ftr-418	147	24	involves	involve	VERB
ftr-418	147	25	fundamental	fundamental	ADJ
ftr-418	147	26	concerns	concern	NOUN
ftr-418	147	27	of	of	ADP
ftr-418	147	28	fairness	fairness	NOUN
ftr-418	147	29	and	and	CCONJ
ftr-418	147	30	equity	equity	NOUN
ftr-418	147	31	.	.	PUNCT
ftr-418	148	1	a	a	DET
ftr-418	148	2	tribe	tribe	NOUN
ftr-418	148	3	simultaneously	simultaneously	ADV
ftr-418	148	4	acts	act	VERB
ftr-418	148	5	as	as	ADP
ftr-418	148	6	a	a	DET
ftr-418	148	7	sovereign	sovereign	ADJ
ftr-418	148	8	government	government	NOUN
ftr-418	148	9	and	and	CCONJ
ftr-418	148	10	a	a	DET
ftr-418	148	11	business	business	NOUN
ftr-418	148	12	entity	entity	NOUN
ftr-418	148	13	.	.	PUNCT
ftr-418	149	1	whether	whether	SCONJ
ftr-418	149	2	the	the	DET
ftr-418	149	3	current	current	ADJ
ftr-418	149	4	tax13	tax13	NOUN
ftr-418	149	5	treatment	treatment	NOUN
ftr-418	149	6	of	of	ADP
ftr-418	149	7	tribes	tribe	NOUN
ftr-418	149	8	is	be	AUX
ftr-418	149	9	appropriate	appropriate	ADJ
ftr-418	149	10	from	from	ADP
ftr-418	149	11	a	a	DET
ftr-418	149	12	tax	tax	NOUN
ftr-418	149	13	policy	policy	NOUN
ftr-418	149	14	perspective	perspective	NOUN
ftr-418	149	15	depends	depend	VERB
ftr-418	149	16	on	on	ADP
ftr-418	149	17	which	which	PRON
ftr-418	149	18	of	of	ADP
ftr-418	149	19	these	these	DET
ftr-418	149	20	roles	role	NOUN
ftr-418	149	21	one	one	NUM
ftr-418	149	22	views	view	NOUN
ftr-418	149	23	as	as	ADP
ftr-418	149	24	controlling	control	VERB
ftr-418	149	25	.	.	PUNCT
ftr-418	150	1	viewing	view	VERB
ftr-418	150	2	a	a	DET
ftr-418	150	3	tribe	tribe	NOUN
ftr-418	150	4	as	as	ADP
ftr-418	150	5	a	a	DET
ftr-418	150	6	business	business	NOUN
ftr-418	150	7	entity	entity	NOUN
ftr-418	150	8	and	and	CCONJ
ftr-418	150	9	comparing	compare	VERB
ftr-418	150	10	it	it	PRON
ftr-418	150	11	to	to	ADP
ftr-418	150	12	other	other	ADJ
ftr-418	150	13	similar	similar	ADJ
ftr-418	150	14	business	business	NOUN
ftr-418	150	15	entities	entity	NOUN
ftr-418	150	16	that	that	PRON
ftr-418	150	17	are	be	AUX
ftr-418	150	18	subject	subject	ADJ
ftr-418	150	19	to	to	ADP
ftr-418	150	20	the	the	DET
ftr-418	150	21	federal	federal	ADJ
ftr-418	150	22	income	income	NOUN
ftr-418	150	23	tax	tax	NOUN
ftr-418	150	24	raises	raise	VERB
ftr-418	150	25	policy	policy	NOUN
ftr-418	150	26	concerns	concern	NOUN
ftr-418	150	27	(	(	PUNCT
ftr-418	150	28	for	for	ADP
ftr-418	150	29	example	example	NOUN
ftr-418	150	30	,	,	PUNCT
ftr-418	150	31	the	the	DET
ftr-418	150	32	tax	tax	NOUN
ftr-418	150	33	system	system	NOUN
ftr-418	150	34	’s	’s	PART
ftr-418	150	35	impact	impact	NOUN
ftr-418	150	36	on	on	ADP
ftr-418	150	37	fair	fair	ADJ
ftr-418	150	38	competition	competition	NOUN
ftr-418	150	39	)	)	PUNCT
ftr-418	150	40	.	.	PUNCT
ftr-418	151	1	no	no	DET
ftr-418	151	2	such	such	ADJ
ftr-418	151	3	concerns	concern	NOUN
ftr-418	151	4	are	be	AUX
ftr-418	151	5	present	present	ADJ
ftr-418	151	6	,	,	PUNCT
ftr-418	151	7	however	however	ADV
ftr-418	151	8	,	,	PUNCT
ftr-418	151	9	when	when	SCONJ
ftr-418	151	10	viewing	view	VERB
ftr-418	151	11	a	a	DET
ftr-418	151	12	tribe	tribe	NOUN
ftr-418	151	13	as	as	ADP
ftr-418	151	14	a	a	DET
ftr-418	151	15	government	government	NOUN
ftr-418	151	16	and	and	CCONJ
ftr-418	151	17	comparing	compare	VERB
ftr-418	151	18	it	it	PRON
ftr-418	151	19	to	to	ADP
ftr-418	151	20	another	another	DET
ftr-418	151	21	subfederal	subfederal	ADJ
ftr-418	151	22	government	government	NOUN
ftr-418	151	23	–	–	PUNCT
ftr-418	151	24	i.e.	i.e.	X
ftr-418	151	25	,	,	PUNCT
ftr-418	151	26	a	a	DET
ftr-418	151	27	state	state	NOUN
ftr-418	151	28	–	–	PUNCT
ftr-418	151	29	which	which	PRON
ftr-418	151	30	can	can	AUX
ftr-418	151	31	,	,	PUNCT
ftr-418	151	32	free	free	ADJ
ftr-418	151	33	of	of	ADP
ftr-418	151	34	federal	federal	ADJ
ftr-418	151	35	taxation	taxation	NOUN
ftr-418	151	36	,	,	PUNCT
ftr-418	151	37	operate	operate	VERB
ftr-418	151	38	proprietary	proprietary	ADJ
ftr-418	151	39	business	business	NOUN
ftr-418	151	40	activities	activity	NOUN
ftr-418	151	41	in	in	ADP
ftr-418	151	42	addition	addition	NOUN
ftr-418	151	43	to	to	ADP
ftr-418	151	44	operating	operate	VERB
ftr-418	151	45	a	a	DET
ftr-418	151	46	government	government	NOUN
ftr-418	151	47	.	.	PUNCT
ftr-418	152	1	of	of	ADP
ftr-418	152	2	course	course	ADV
ftr-418	152	3	,	,	PUNCT
ftr-418	152	4	even	even	ADV
ftr-418	152	5	here	here	ADV
ftr-418	152	6	we	we	PRON
ftr-418	152	7	are	be	AUX
ftr-418	152	8	still	still	ADV
ftr-418	152	9	left	leave	VERB
ftr-418	152	10	with	with	ADP
ftr-418	152	11	the	the	DET
ftr-418	152	12	issue	issue	NOUN
ftr-418	152	13	of	of	ADP
ftr-418	152	14	whether	whether	SCONJ
ftr-418	152	15	it	it	PRON
ftr-418	152	16	is	be	AUX
ftr-418	152	17	appropriate	appropriate	ADJ
ftr-418	152	18	for	for	ADP
ftr-418	152	19	subfederal	subfederal	ADJ
ftr-418	152	20	governments	government	NOUN
ftr-418	152	21	in	in	ADP
ftr-418	152	22	general	general	ADJ
ftr-418	152	23	(	(	PUNCT
ftr-418	152	24	both	both	PRON
ftr-418	152	25	states	state	NOUN
ftr-418	152	26	and	and	CCONJ
ftr-418	152	27	tribes	tribe	NOUN
ftr-418	152	28	)	)	PUNCT
ftr-418	152	29	to	to	PART
ftr-418	152	30	have	have	VERB
ftr-418	152	31	tax	tax	NOUN
ftr-418	152	32	exemptions	exemption	NOUN
ftr-418	152	33	while	while	SCONJ
ftr-418	152	34	private	private	ADJ
ftr-418	152	35	businesses	business	NOUN
ftr-418	152	36	do	do	VERB
ftr-418	152	37	not	not	PART
ftr-418	152	38	.	.	PUNCT
ftr-418	153	1	in	in	ADP
ftr-418	153	2	order	order	NOUN
ftr-418	153	3	to	to	PART
ftr-418	153	4	properly	properly	ADV
ftr-418	153	5	understand	understand	VERB
ftr-418	153	6	and	and	CCONJ
ftr-418	153	7	analyze	analyze	VERB
ftr-418	153	8	this	this	DET
ftr-418	153	9	issue	issue	NOUN
ftr-418	153	10	,	,	PUNCT
ftr-418	153	11	part	part	NOUN
ftr-418	153	12	ii	ii	PROPN
ftr-418	153	13	reviews	review	NOUN
ftr-418	153	14	in	in	ADP
ftr-418	153	15	detail	detail	NOUN
ftr-418	153	16	what	what	PRON
ftr-418	153	17	little	little	ADJ
ftr-418	153	18	the	the	DET
ftr-418	153	19	irs	irs	PROPN
ftr-418	153	20	and	and	CCONJ
ftr-418	153	21	congress	congress	PROPN
ftr-418	153	22	have	have	AUX
ftr-418	153	23	said	say	VERB
ftr-418	153	24	about	about	ADP
ftr-418	153	25	the	the	DET
ftr-418	153	26	taxation	taxation	NOUN
ftr-418	153	27	of	of	ADP
ftr-418	153	28	indian	indian	ADJ
ftr-418	153	29	tribes	tribe	NOUN
ftr-418	153	30	.	.	PUNCT
ftr-418	154	1	since	since	SCONJ
ftr-418	154	2	some	some	PRON
ftr-418	154	3	of	of	ADP
ftr-418	154	4	the	the	DET
ftr-418	154	5	current	current	ADJ
ftr-418	154	6	and	and	CCONJ
ftr-418	154	7	proposed	propose	VERB
ftr-418	154	8	tax	tax	NOUN
ftr-418	154	9	rules	rule	NOUN
ftr-418	154	10	regarding	regard	VERB
ftr-418	154	11	tribes	tribe	NOUN
ftr-418	154	12	are	be	AUX
ftr-418	154	13	based	base	VERB
ftr-418	154	14	on	on	ADP
ftr-418	154	15	the	the	DET
ftr-418	154	16	federal	federal	ADJ
ftr-418	154	17	tax	tax	NOUN
ftr-418	154	18	treatment	treatment	NOUN
ftr-418	154	19	of	of	ADP
ftr-418	154	20	non	non	ADJ
ftr-418	154	21	-	-	NOUN
ftr-418	154	22	profit	profit	ADJ
ftr-418	154	23	,	,	PUNCT
ftr-418	154	24	tax	tax	NOUN
ftr-418	154	25	-	-	PUNCT
ftr-418	154	26	exempt	exempt	ADJ
ftr-418	154	27	organizations	organization	NOUN
ftr-418	154	28	(	(	PUNCT
ftr-418	154	29	such	such	ADJ
ftr-418	154	30	as	as	ADP
ftr-418	154	31	charities	charity	NOUN
ftr-418	154	32	)	)	PUNCT
ftr-418	154	33	,	,	PUNCT
ftr-418	154	34	part	part	NOUN
ftr-418	154	35	ii	ii	PROPN
ftr-418	154	36	also	also	ADV
ftr-418	154	37	provides	provide	VERB
ftr-418	154	38	a	a	DET
ftr-418	154	39	primer	primer	NOUN
ftr-418	154	40	on	on	ADP
ftr-418	154	41	the	the	DET
ftr-418	154	42	federal	federal	ADJ
ftr-418	154	43	tax	tax	NOUN
ftr-418	154	44	treatment	treatment	NOUN
ftr-418	154	45	of	of	ADP
ftr-418	154	46	these	these	DET
ftr-418	154	47	entities	entity	NOUN
ftr-418	154	48	.	.	PUNCT
ftr-418	155	1	non	non	ADJ
ftr-418	155	2	-	-	ADJ
ftr-418	155	3	profit	profit	ADJ
ftr-418	155	4	organizations	organization	NOUN
ftr-418	155	5	are	be	AUX
ftr-418	155	6	generally	generally	ADV
ftr-418	155	7	exempt	exempt	ADJ
ftr-418	155	8	from	from	ADP
ftr-418	155	9	tax	tax	NOUN
ftr-418	155	10	,	,	PUNCT
ftr-418	155	11	but	but	CCONJ
ftr-418	155	12	may	may	AUX
ftr-418	155	13	be	be	AUX
ftr-418	155	14	subject	subject	ADJ
ftr-418	155	15	to	to	ADP
ftr-418	155	16	federal	federal	ADJ
ftr-418	155	17	income	income	NOUN
ftr-418	155	18	taxes	taxis	NOUN
ftr-418	155	19	on	on	ADP
ftr-418	155	20	their	their	PRON
ftr-418	155	21	earnings	earning	NOUN
ftr-418	155	22	from	from	ADP
ftr-418	155	23	commercial	commercial	ADJ
ftr-418	155	24	ventures	venture	NOUN
ftr-418	155	25	that	that	PRON
ftr-418	155	26	are	be	AUX
ftr-418	155	27	unrelated	unrelated	ADJ
ftr-418	155	28	to	to	ADP
ftr-418	155	29	their	their	PRON
ftr-418	155	30	non	non	ADJ
ftr-418	155	31	-	-	ADJ
ftr-418	155	32	profit	profit	ADJ
ftr-418	155	33	mission	mission	NOUN
ftr-418	155	34	.	.	PUNCT
ftr-418	156	1	part	part	NOUN
ftr-418	156	2	iii	iii	NUM
ftr-418	156	3	summarizes	summarize	NOUN
ftr-418	156	4	the	the	DET
ftr-418	156	5	complex	complex	ADJ
ftr-418	156	6	and	and	CCONJ
ftr-418	156	7	often	often	ADV
ftr-418	156	8	perplexing	perplex	VERB
ftr-418	156	9	topic	topic	NOUN
ftr-418	156	10	of	of	ADP
ftr-418	156	11	the	the	DET
ftr-418	156	12	federal	federal	ADJ
ftr-418	156	13	taxation	taxation	NOUN
ftr-418	156	14	of	of	ADP
ftr-418	156	15	the	the	DET
ftr-418	156	16	states	state	NOUN
ftr-418	156	17	.	.	PUNCT
ftr-418	157	1	states	state	NOUN
ftr-418	157	2	,	,	PUNCT
ftr-418	157	3	like	like	ADP
ftr-418	157	4	tribes	tribe	NOUN
ftr-418	157	5	,	,	PUNCT
ftr-418	157	6	are	be	AUX
ftr-418	157	7	subfederal	subfederal	ADJ
ftr-418	157	8	governments	government	NOUN
ftr-418	157	9	that	that	PRON
ftr-418	157	10	escape	escape	VERB
ftr-418	157	11	taxation	taxation	NOUN
ftr-418	157	12	even	even	ADV
ftr-418	157	13	as	as	SCONJ
ftr-418	157	14	they	they	PRON
ftr-418	157	15	increasingly	increasingly	ADV
ftr-418	157	16	engage	engage	VERB
ftr-418	157	17	in	in	ADP
ftr-418	157	18	such	such	ADJ
ftr-418	157	19	traditional	traditional	ADJ
ftr-418	157	20	private	private	ADJ
ftr-418	157	21	sector	sector	NOUN
ftr-418	157	22	activities	activity	NOUN
ftr-418	157	23	as	as	ADP
ftr-418	157	24	running	run	VERB
ftr-418	157	25	liquor	liquor	NOUN
ftr-418	157	26	stores	store	NOUN
ftr-418	157	27	,	,	PUNCT
ftr-418	157	28	convention	convention	NOUN
ftr-418	157	29	centers	center	NOUN
ftr-418	157	30	,	,	PUNCT
ftr-418	157	31	insurance	insurance	NOUN
ftr-418	157	32	pools	pool	NOUN
ftr-418	157	33	,	,	PUNCT
ftr-418	157	34	and	and	CCONJ
ftr-418	157	35	,	,	PUNCT
ftr-418	157	36	of	of	ADP
ftr-418	157	37	course	course	NOUN
ftr-418	157	38	,	,	PUNCT
ftr-418	157	39	gambling	gambling	NOUN
ftr-418	157	40	in	in	ADP
ftr-418	157	41	the	the	DET
ftr-418	157	42	form	form	NOUN
ftr-418	157	43	of	of	ADP
ftr-418	157	44	state	state	NOUN
ftr-418	157	45	lotteries	lottery	NOUN
ftr-418	157	46	.	.	PUNCT
ftr-418	158	1	even	even	ADV
ftr-418	158	2	though	though	SCONJ
ftr-418	158	3	tribes	tribe	NOUN
ftr-418	158	4	and	and	CCONJ
ftr-418	158	5	states	state	NOUN
ftr-418	158	6	are	be	AUX
ftr-418	158	7	treated	treat	VERB
ftr-418	158	8	differently	differently	ADV
ftr-418	158	9	under	under	ADP
ftr-418	158	10	the	the	DET
ftr-418	158	11	constitution	constitution	NOUN
ftr-418	158	12	,	,	PUNCT
ftr-418	158	13	the	the	DET
ftr-418	158	14	federal	federal	ADJ
ftr-418	158	15	tax	tax	NOUN
ftr-418	158	16	policy14	policy14	NOUN
ftr-418	158	17	towards	towards	ADP
ftr-418	158	18	the	the	DET
ftr-418	158	19	states	state	NOUN
ftr-418	158	20	provides	provide	VERB
ftr-418	158	21	at	at	ADP
ftr-418	158	22	least	least	ADJ
ftr-418	158	23	some	some	PRON
ftr-418	158	24	concepts	concept	NOUN
ftr-418	158	25	that	that	PRON
ftr-418	158	26	should	should	AUX
ftr-418	158	27	be	be	AUX
ftr-418	158	28	applicable	applicable	ADJ
ftr-418	158	29	to	to	ADP
ftr-418	158	30	the	the	DET
ftr-418	158	31	federal	federal	ADJ
ftr-418	158	32	taxation	taxation	NOUN
ftr-418	158	33	of	of	ADP
ftr-418	158	34	tribes	tribe	NOUN
ftr-418	158	35	.	.	PUNCT
ftr-418	159	1	as	as	SCONJ
ftr-418	159	2	will	will	AUX
ftr-418	159	3	be	be	AUX
ftr-418	159	4	seen	see	VERB
ftr-418	159	5	,	,	PUNCT
ftr-418	159	6	the	the	DET
ftr-418	159	7	treatment	treatment	NOUN
ftr-418	159	8	of	of	ADP
ftr-418	159	9	states	state	NOUN
ftr-418	159	10	is	be	AUX
ftr-418	159	11	plagued	plague	VERB
ftr-418	159	12	by	by	ADP
ftr-418	159	13	fundamental	fundamental	ADJ
ftr-418	159	14	consistency	consistency	NOUN
ftr-418	159	15	problems	problem	NOUN
ftr-418	159	16	.	.	PUNCT
ftr-418	160	1	specifically	specifically	ADV
ftr-418	160	2	,	,	PUNCT
ftr-418	160	3	states	state	NOUN
ftr-418	160	4	escape	escape	VERB
ftr-418	160	5	taxation	taxation	NOUN
ftr-418	160	6	on	on	ADP
ftr-418	160	7	their	their	PRON
ftr-418	160	8	commercial	commercial	ADJ
ftr-418	160	9	ventures	venture	NOUN
ftr-418	160	10	even	even	ADV
ftr-418	160	11	though	though	SCONJ
ftr-418	160	12	non	non	ADJ
ftr-418	160	13	-	-	ADJ
ftr-418	160	14	profit	profit	ADJ
ftr-418	160	15	,	,	PUNCT
ftr-418	160	16	tax	tax	NOUN
ftr-418	160	17	-	-	PUNCT
ftr-418	160	18	exempt	exempt	ADJ
ftr-418	160	19	organizations	organization	NOUN
ftr-418	160	20	are	be	AUX
ftr-418	160	21	taxed	tax	VERB
ftr-418	160	22	on	on	ADP
ftr-418	160	23	such	such	ADJ
ftr-418	160	24	ventures	venture	NOUN
ftr-418	160	25	.	.	PUNCT
ftr-418	161	1	with	with	ADP
ftr-418	161	2	this	this	PRON
ftr-418	161	3	as	as	ADP
ftr-418	161	4	background	background	NOUN
ftr-418	161	5	,	,	PUNCT
ftr-418	161	6	part	part	NOUN
ftr-418	161	7	iv	iv	NUM
ftr-418	161	8	briefly	briefly	ADV
ftr-418	161	9	analyzes	analyze	VERB
ftr-418	161	10	whether	whether	SCONJ
ftr-418	161	11	indian	indian	ADJ
ftr-418	161	12	tribes	tribe	NOUN
ftr-418	161	13	could	could	AUX
ftr-418	161	14	be	be	AUX
ftr-418	161	15	subjected	subject	VERB
ftr-418	161	16	to	to	ADP
ftr-418	161	17	federal	federal	ADJ
ftr-418	161	18	income	income	NOUN
ftr-418	161	19	tax	tax	NOUN
ftr-418	161	20	.	.	PUNCT
ftr-418	162	1	to	to	PART
ftr-418	162	2	facilitate	facilitate	VERB
ftr-418	162	3	this	this	DET
ftr-418	162	4	analysis	analysis	NOUN
ftr-418	162	5	,	,	PUNCT
ftr-418	162	6	this	this	DET
ftr-418	162	7	part	part	NOUN
ftr-418	162	8	examines	examine	VERB
ftr-418	162	9	a	a	DET
ftr-418	162	10	1995	1995	NUM
ftr-418	162	11	congressional	congressional	ADJ
ftr-418	162	12	proposal	proposal	NOUN
ftr-418	162	13	to	to	PART
ftr-418	162	14	tax	tax	VERB
ftr-418	162	15	tribal	tribal	ADJ
ftr-418	162	16	gaming	gaming	NOUN
ftr-418	162	17	income	income	NOUN
ftr-418	162	18	and	and	CCONJ
ftr-418	162	19	the	the	DET
ftr-418	162	20	2004	2004	NUM
ftr-418	162	21	]	]	PUNCT
ftr-418	162	22	leaving	leave	VERB
ftr-418	162	23	money	money	NOUN
ftr-418	162	24	on	on	ADP
ftr-418	162	25	the	the	DET
ftr-418	162	26	table(s	table(s	NOUN
ftr-418	162	27	)	)	PUNCT
ftr-418	162	28	351	351	NUM
ftr-418	162	29	15	15	NUM
ftr-418	162	30	.	.	PUNCT
ftr-418	162	31	25	25	NUM
ftr-418	162	32	u.s.c	u.s.c	ADJ
ftr-418	162	33	.	.	PUNCT
ftr-418	163	1	§	§	PROPN
ftr-418	163	2	§	§	PROPN
ftr-418	163	3	2701	2701	NUM
ftr-418	163	4	-	-	SYM
ftr-418	163	5	2721	2721	NUM
ftr-418	163	6	(	(	PUNCT
ftr-418	163	7	2000	2000	NUM
ftr-418	163	8	)	)	PUNCT
ftr-418	163	9	.	.	PUNCT
ftr-418	164	1	16	16	NUM
ftr-418	164	2	.	.	PUNCT
ftr-418	165	1	while	while	SCONJ
ftr-418	165	2	indian	indian	ADJ
ftr-418	165	3	tribes	tribe	NOUN
ftr-418	165	4	are	be	AUX
ftr-418	165	5	considered	consider	VERB
ftr-418	165	6	“	"	PUNCT
ftr-418	165	7	sovereign	sovereign	ADJ
ftr-418	165	8	,	,	PUNCT
ftr-418	165	9	”	"	PUNCT
ftr-418	165	10	such	such	ADJ
ftr-418	165	11	sovereignty	sovereignty	NOUN
ftr-418	165	12	exists	exist	VERB
ftr-418	165	13	at	at	ADP
ftr-418	165	14	the	the	DET
ftr-418	165	15	pleasure	pleasure	NOUN
ftr-418	165	16	of	of	ADP
ftr-418	165	17	congress	congress	PROPN
ftr-418	165	18	,	,	PUNCT
ftr-418	165	19	and	and	CCONJ
ftr-418	165	20	congress	congress	PROPN
ftr-418	165	21	can	can	AUX
ftr-418	165	22	and	and	CCONJ
ftr-418	165	23	has	have	AUX
ftr-418	165	24	interfered	interfere	VERB
ftr-418	165	25	with	with	ADP
ftr-418	165	26	tribal	tribal	ADJ
ftr-418	165	27	sovereignty	sovereignty	NOUN
ftr-418	165	28	on	on	ADP
ftr-418	165	29	numerous	numerous	ADJ
ftr-418	165	30	occasions	occasion	NOUN
ftr-418	165	31	.	.	PUNCT
ftr-418	166	1	see	see	VERB
ftr-418	166	2	infra	infra	NOUN
ftr-418	166	3	part	part	NOUN
ftr-418	166	4	iv	iv	NUM
ftr-418	166	5	.	.	PROPN
ftr-418	166	6	17	17	NUM
ftr-418	166	7	.	.	PUNCT
ftr-418	167	1	this	this	DET
ftr-418	167	2	exception	exception	NOUN
ftr-418	167	3	relates	relate	VERB
ftr-418	167	4	to	to	ADP
ftr-418	167	5	the	the	DET
ftr-418	167	6	taxation	taxation	NOUN
ftr-418	167	7	of	of	ADP
ftr-418	167	8	certain	certain	ADJ
ftr-418	167	9	income	income	NOUN
ftr-418	167	10	earned	earn	VERB
ftr-418	167	11	by	by	ADP
ftr-418	167	12	tribal	tribal	ADJ
ftr-418	167	13	colleges	college	NOUN
ftr-418	167	14	.	.	PUNCT
ftr-418	168	1	see	see	VERB
ftr-418	168	2	infra	infra	NOUN
ftr-418	168	3	part	part	NOUN
ftr-418	168	4	ii.b.2	ii.b.2	PROPN
ftr-418	168	5	.	.	PUNCT
ftr-418	169	1	18	18	NUM
ftr-418	169	2	.	.	X
ftr-418	169	3	for	for	ADP
ftr-418	169	4	example	example	NOUN
ftr-418	169	5	,	,	PUNCT
ftr-418	169	6	see	see	VERB
ftr-418	169	7	the	the	DET
ftr-418	169	8	discussion	discussion	NOUN
ftr-418	169	9	on	on	ADP
ftr-418	169	10	non	non	ADJ
ftr-418	169	11	-	-	ADJ
ftr-418	169	12	profit	profit	ADJ
ftr-418	169	13	entities	entity	NOUN
ftr-418	169	14	desiring	desire	VERB
ftr-418	169	15	tax	tax	NOUN
ftr-418	169	16	-	-	PUNCT
ftr-418	169	17	exempt	exempt	ADJ
ftr-418	169	18	status	status	NOUN
ftr-418	169	19	infra	infra	NOUN
ftr-418	169	20	at	at	ADP
ftr-418	169	21	part	part	NOUN
ftr-418	169	22	ii.b.2	ii.b.2	PROPN
ftr-418	169	23	.	.	PUNCT
ftr-418	170	1	see	see	VERB
ftr-418	170	2	also	also	ADV
ftr-418	170	3	the	the	DET
ftr-418	170	4	discussion	discussion	NOUN
ftr-418	170	5	on	on	ADP
ftr-418	170	6	the	the	DET
ftr-418	170	7	complexity	complexity	NOUN
ftr-418	170	8	and	and	CCONJ
ftr-418	170	9	confusion	confusion	NOUN
ftr-418	170	10	surrounding	surround	VERB
ftr-418	170	11	the	the	DET
ftr-418	170	12	federal	federal	ADJ
ftr-418	170	13	tax	tax	NOUN
ftr-418	170	14	treatment	treatment	NOUN
ftr-418	170	15	of	of	ADP
ftr-418	170	16	states	state	NOUN
ftr-418	170	17	and	and	CCONJ
ftr-418	170	18	state	state	NOUN
ftr-418	170	19	-	-	PUNCT
ftr-418	170	20	owned	own	VERB
ftr-418	170	21	entities	entity	NOUN
ftr-418	170	22	infra	infra	NOUN
ftr-418	170	23	at	at	ADP
ftr-418	170	24	part	part	NOUN
ftr-418	170	25	iii	iii	PROPN
ftr-418	170	26	.	.	PUNCT
ftr-418	171	1	reaction	reaction	NOUN
ftr-418	171	2	to	to	ADP
ftr-418	171	3	this	this	DET
ftr-418	171	4	proposal	proposal	NOUN
ftr-418	171	5	by	by	ADP
ftr-418	171	6	the	the	DET
ftr-418	171	7	indian	indian	ADJ
ftr-418	171	8	tribes	tribe	NOUN
ftr-418	171	9	.	.	PUNCT
ftr-418	172	1	part	part	NOUN
ftr-418	172	2	iv	iv	NUM
ftr-418	172	3	also	also	ADV
ftr-418	172	4	provides	provide	VERB
ftr-418	172	5	an	an	DET
ftr-418	172	6	overview	overview	NOUN
ftr-418	172	7	of	of	ADP
ftr-418	172	8	the	the	DET
ftr-418	172	9	regulation	regulation	NOUN
ftr-418	172	10	of	of	ADP
ftr-418	172	11	indian	indian	ADJ
ftr-418	172	12	gaming	gaming	NOUN
ftr-418	172	13	,	,	PUNCT
ftr-418	172	14	as	as	SCONJ
ftr-418	172	15	embodied	embody	VERB
ftr-418	172	16	in	in	ADP
ftr-418	172	17	the	the	DET
ftr-418	172	18	indian	indian	PROPN
ftr-418	172	19	gaming	gaming	NOUN
ftr-418	172	20	regulatory	regulatory	ADJ
ftr-418	172	21	act	act	NOUN
ftr-418	172	22	(	(	PUNCT
ftr-418	172	23	“	"	PUNCT
ftr-418	172	24	igra	igra	PROPN
ftr-418	172	25	”	"	PUNCT
ftr-418	172	26	)	)	PUNCT
ftr-418	172	27	,	,	PUNCT
ftr-418	172	28	which	which	PRON
ftr-418	172	29	is	be	AUX
ftr-418	172	30	necessary	necessary	ADJ
ftr-418	172	31	in	in	ADP
ftr-418	172	32	order	order	NOUN
ftr-418	172	33	to	to	PART
ftr-418	172	34	understand	understand	VERB
ftr-418	172	35	the	the	DET
ftr-418	172	36	199515	199515	NUM
ftr-418	172	37	proposed	propose	VERB
ftr-418	172	38	tax	tax	NOUN
ftr-418	172	39	.	.	PUNCT
ftr-418	173	1	while	while	SCONJ
ftr-418	173	2	indian	indian	ADJ
ftr-418	173	3	tribes	tribe	NOUN
ftr-418	173	4	posit	posit	VERB
ftr-418	173	5	that	that	SCONJ
ftr-418	173	6	there	there	PRON
ftr-418	173	7	are	be	VERB
ftr-418	173	8	constitutional	constitutional	ADJ
ftr-418	173	9	constraints	constraint	NOUN
ftr-418	173	10	which	which	PRON
ftr-418	173	11	prevent	prevent	VERB
ftr-418	173	12	congress	congress	PROPN
ftr-418	173	13	from	from	ADP
ftr-418	173	14	subjecting	subject	VERB
ftr-418	173	15	them	they	PRON
ftr-418	173	16	to	to	ADP
ftr-418	173	17	tax	tax	NOUN
ftr-418	173	18	,	,	PUNCT
ftr-418	173	19	it	it	PRON
ftr-418	173	20	is	be	AUX
ftr-418	173	21	clear	clear	ADJ
ftr-418	173	22	that	that	SCONJ
ftr-418	173	23	congress	congress	PROPN
ftr-418	173	24	has	have	VERB
ftr-418	173	25	plenary	plenary	ADJ
ftr-418	173	26	power	power	NOUN
ftr-418	173	27	over	over	ADP
ftr-418	173	28	the	the	DET
ftr-418	173	29	indian	indian	ADJ
ftr-418	173	30	tribes	tribe	NOUN
ftr-418	173	31	and	and	CCONJ
ftr-418	173	32	is	be	AUX
ftr-418	173	33	free	free	ADJ
ftr-418	173	34	to	to	PART
ftr-418	173	35	pass	pass	VERB
ftr-418	173	36	legislation	legislation	NOUN
ftr-418	173	37	taxing	tax	VERB
ftr-418	173	38	the	the	DET
ftr-418	173	39	indian	indian	ADJ
ftr-418	173	40	tribes	tribe	NOUN
ftr-418	173	41	.	.	PUNCT
ftr-418	174	1	16	16	NUM
ftr-418	174	2	while	while	SCONJ
ftr-418	174	3	it	it	PRON
ftr-418	174	4	is	be	AUX
ftr-418	174	5	clear	clear	ADJ
ftr-418	174	6	that	that	SCONJ
ftr-418	174	7	congress	congress	PROPN
ftr-418	174	8	could	could	AUX
ftr-418	174	9	tax	tax	VERB
ftr-418	174	10	the	the	DET
ftr-418	174	11	tribes	tribe	NOUN
ftr-418	174	12	,	,	PUNCT
ftr-418	174	13	the	the	DET
ftr-418	174	14	more	more	ADV
ftr-418	174	15	important	important	ADJ
ftr-418	174	16	question	question	NOUN
ftr-418	174	17	is	be	AUX
ftr-418	174	18	whether	whether	SCONJ
ftr-418	174	19	it	it	PRON
ftr-418	174	20	is	be	AUX
ftr-418	174	21	prudent	prudent	ADJ
ftr-418	174	22	to	to	PART
ftr-418	174	23	do	do	VERB
ftr-418	174	24	so	so	ADV
ftr-418	174	25	from	from	ADP
ftr-418	174	26	a	a	DET
ftr-418	174	27	tax	tax	NOUN
ftr-418	174	28	or	or	CCONJ
ftr-418	174	29	indian	indian	ADJ
ftr-418	174	30	policy	policy	NOUN
ftr-418	174	31	perspective	perspective	NOUN
ftr-418	174	32	.	.	PUNCT
ftr-418	175	1	part	part	NOUN
ftr-418	175	2	v	v	ADP
ftr-418	175	3	analyzes	analyze	NOUN
ftr-418	175	4	in	in	ADP
ftr-418	175	5	detail	detail	NOUN
ftr-418	175	6	whether	whether	SCONJ
ftr-418	175	7	tribes	tribe	NOUN
ftr-418	175	8	should	should	AUX
ftr-418	175	9	be	be	AUX
ftr-418	175	10	subject	subject	ADJ
ftr-418	175	11	to	to	ADP
ftr-418	175	12	federal	federal	ADJ
ftr-418	175	13	income	income	NOUN
ftr-418	175	14	tax	tax	NOUN
ftr-418	175	15	based	base	VERB
ftr-418	175	16	on	on	ADP
ftr-418	175	17	principles	principle	NOUN
ftr-418	175	18	of	of	ADP
ftr-418	175	19	tax	tax	NOUN
ftr-418	175	20	policy	policy	NOUN
ftr-418	175	21	and	and	CCONJ
ftr-418	175	22	current	current	ADJ
ftr-418	175	23	federal	federal	ADJ
ftr-418	175	24	indian	indian	ADJ
ftr-418	175	25	policy	policy	NOUN
ftr-418	175	26	.	.	PUNCT
ftr-418	176	1	while	while	SCONJ
ftr-418	176	2	there	there	PRON
ftr-418	176	3	are	be	VERB
ftr-418	176	4	appealing	appeal	VERB
ftr-418	176	5	arguments	argument	NOUN
ftr-418	176	6	in	in	ADP
ftr-418	176	7	favor	favor	NOUN
ftr-418	176	8	of	of	ADP
ftr-418	176	9	taxing	tax	VERB
ftr-418	176	10	the	the	DET
ftr-418	176	11	tribes	tribe	NOUN
ftr-418	176	12	,	,	PUNCT
ftr-418	176	13	doing	do	VERB
ftr-418	176	14	so	so	ADV
ftr-418	176	15	would	would	AUX
ftr-418	176	16	put	put	VERB
ftr-418	176	17	tribes	tribe	NOUN
ftr-418	176	18	and	and	CCONJ
ftr-418	176	19	states	state	NOUN
ftr-418	176	20	on	on	ADP
ftr-418	176	21	different	different	ADJ
ftr-418	176	22	footings	footing	NOUN
ftr-418	176	23	from	from	ADP
ftr-418	176	24	a	a	DET
ftr-418	176	25	tax	tax	NOUN
ftr-418	176	26	standpoint	standpoint	NOUN
ftr-418	176	27	.	.	PUNCT
ftr-418	177	1	this	this	PRON
ftr-418	177	2	raises	raise	VERB
ftr-418	177	3	concerns	concern	NOUN
ftr-418	177	4	of	of	ADP
ftr-418	177	5	horizontal	horizontal	ADJ
ftr-418	177	6	equity	equity	NOUN
ftr-418	177	7	by	by	ADP
ftr-418	177	8	treating	treat	VERB
ftr-418	177	9	similarly	similarly	ADV
ftr-418	177	10	situated	situate	VERB
ftr-418	177	11	entities	entity	NOUN
ftr-418	177	12	in	in	ADP
ftr-418	177	13	dissimilar	dissimilar	ADJ
ftr-418	177	14	ways	way	NOUN
ftr-418	177	15	.	.	PUNCT
ftr-418	178	1	in	in	ADP
ftr-418	178	2	fact	fact	NOUN
ftr-418	178	3	,	,	PUNCT
ftr-418	178	4	a	a	DET
ftr-418	178	5	tribal	tribal	ADJ
ftr-418	178	6	tax	tax	NOUN
ftr-418	178	7	would	would	AUX
ftr-418	178	8	have	have	VERB
ftr-418	178	9	the	the	DET
ftr-418	178	10	effect	effect	NOUN
ftr-418	178	11	of	of	ADP
ftr-418	178	12	adding	add	VERB
ftr-418	178	13	more	more	ADJ
ftr-418	178	14	inconsistency	inconsistency	NOUN
ftr-418	178	15	to	to	ADP
ftr-418	178	16	a	a	DET
ftr-418	178	17	taxing	tax	VERB
ftr-418	178	18	regime	regime	NOUN
ftr-418	178	19	already	already	ADV
ftr-418	178	20	plagued	plague	VERB
ftr-418	178	21	by	by	ADP
ftr-418	178	22	horizontal	horizontal	ADJ
ftr-418	178	23	equity	equity	NOUN
ftr-418	178	24	problems	problem	NOUN
ftr-418	178	25	–	–	PUNCT
ftr-418	178	26	namely	namely	ADV
ftr-418	178	27	the	the	DET
ftr-418	178	28	inconsistent	inconsistent	ADJ
ftr-418	178	29	treatment	treatment	NOUN
ftr-418	178	30	of	of	ADP
ftr-418	178	31	state	state	NOUN
ftr-418	178	32	commercial	commercial	ADJ
ftr-418	178	33	ventures	venture	NOUN
ftr-418	178	34	(	(	PUNCT
ftr-418	178	35	not	not	PART
ftr-418	178	36	taxed	tax	VERB
ftr-418	178	37	)	)	PUNCT
ftr-418	178	38	and	and	CCONJ
ftr-418	178	39	non	non	ADJ
ftr-418	178	40	-	-	ADJ
ftr-418	178	41	profit	profit	ADJ
ftr-418	178	42	commercial	commercial	ADJ
ftr-418	178	43	ventures	venture	NOUN
ftr-418	178	44	(	(	PUNCT
ftr-418	178	45	generally	generally	ADV
ftr-418	178	46	subject	subject	ADJ
ftr-418	178	47	to	to	ADP
ftr-418	178	48	tax	tax	NOUN
ftr-418	178	49	)	)	PUNCT
ftr-418	178	50	.	.	PUNCT
ftr-418	179	1	it	it	PRON
ftr-418	179	2	would	would	AUX
ftr-418	179	3	also	also	ADV
ftr-418	179	4	frustrate	frustrate	VERB
ftr-418	179	5	long	long	ADV
ftr-418	179	6	-	-	PUNCT
ftr-418	179	7	standing	stand	VERB
ftr-418	179	8	federal	federal	ADJ
ftr-418	179	9	indian	indian	ADJ
ftr-418	179	10	policy	policy	NOUN
ftr-418	179	11	favoring	favor	VERB
ftr-418	179	12	the	the	DET
ftr-418	179	13	economic	economic	ADJ
ftr-418	179	14	independence	independence	NOUN
ftr-418	179	15	and	and	CCONJ
ftr-418	179	16	sovereignty	sovereignty	NOUN
ftr-418	179	17	of	of	ADP
ftr-418	179	18	the	the	DET
ftr-418	179	19	tribes	tribe	NOUN
ftr-418	179	20	and	and	CCONJ
ftr-418	179	21	end	end	VERB
ftr-418	179	22	congress	congress	PROPN
ftr-418	179	23	’s	’s	PART
ftr-418	179	24	recent	recent	ADJ
ftr-418	179	25	movement	movement	NOUN
ftr-418	179	26	towards	towards	ADP
ftr-418	179	27	treating	treat	VERB
ftr-418	179	28	indian	indian	ADJ
ftr-418	179	29	tribes	tribe	NOUN
ftr-418	179	30	as	as	ADP
ftr-418	179	31	states	state	NOUN
ftr-418	179	32	for	for	ADP
ftr-418	179	33	many	many	ADJ
ftr-418	179	34	purposes	purpose	NOUN
ftr-418	179	35	of	of	ADP
ftr-418	179	36	the	the	DET
ftr-418	179	37	tax	tax	NOUN
ftr-418	179	38	code	code	PROPN
ftr-418	179	39	.	.	PUNCT
ftr-418	180	1	ii	ii	PROPN
ftr-418	180	2	.	.	PUNCT
ftr-418	181	1	current	current	ADJ
ftr-418	181	2	federal	federal	ADJ
ftr-418	181	3	income	income	NOUN
ftr-418	181	4	taxation	taxation	NOUN
ftr-418	181	5	of	of	ADP
ftr-418	181	6	indian	indian	ADJ
ftr-418	181	7	tribes	tribe	NOUN
ftr-418	181	8	:	:	PUNCT
ftr-418	181	9	avoid	avoid	VERB
ftr-418	181	10	the	the	DET
ftr-418	181	11	issue	issue	NOUN
ftr-418	181	12	and	and	CCONJ
ftr-418	181	13	lose	lose	VERB
ftr-418	181	14	the	the	DET
ftr-418	181	15	revenue	revenue	NOUN
ftr-418	181	16	perhaps	perhaps	ADV
ftr-418	181	17	the	the	DET
ftr-418	181	18	most	most	ADV
ftr-418	181	19	exciting	exciting	ADJ
ftr-418	181	20	thing	thing	NOUN
ftr-418	181	21	about	about	ADP
ftr-418	181	22	the	the	DET
ftr-418	181	23	current	current	ADJ
ftr-418	181	24	federal	federal	ADJ
ftr-418	181	25	income	income	NOUN
ftr-418	181	26	taxation	taxation	NOUN
ftr-418	181	27	of	of	ADP
ftr-418	181	28	indian	indian	ADJ
ftr-418	181	29	tribes	tribe	NOUN
ftr-418	181	30	is	be	AUX
ftr-418	181	31	the	the	DET
ftr-418	181	32	simplicity	simplicity	NOUN
ftr-418	181	33	:	:	PUNCT
ftr-418	181	34	tribes	tribe	NOUN
ftr-418	181	35	,	,	PUNCT
ftr-418	181	36	with	with	ADP
ftr-418	181	37	one	one	NUM
ftr-418	181	38	very	very	ADV
ftr-418	181	39	narrow	narrow	ADJ
ftr-418	181	40	exception	exception	NOUN
ftr-418	181	41	,	,	PUNCT
ftr-418	181	42	are	be	AUX
ftr-418	181	43	not	not	PART
ftr-418	181	44	subject	subject	ADJ
ftr-418	181	45	to	to	ADP
ftr-418	181	46	federal	federal	ADJ
ftr-418	181	47	income	income	NOUN
ftr-418	181	48	taxation	taxation	NOUN
ftr-418	181	49	–	–	PUNCT
ftr-418	181	50	regardless	regardless	ADV
ftr-418	181	51	of	of	ADP
ftr-418	181	52	the	the	DET
ftr-418	181	53	nature17	nature17	NOUN
ftr-418	181	54	or	or	CCONJ
ftr-418	181	55	location	location	NOUN
ftr-418	181	56	of	of	ADP
ftr-418	181	57	their	their	PRON
ftr-418	181	58	activities	activity	NOUN
ftr-418	181	59	.	.	PUNCT
ftr-418	182	1	this	this	DET
ftr-418	182	2	simple	simple	ADJ
ftr-418	182	3	conclusion	conclusion	NOUN
ftr-418	182	4	is	be	AUX
ftr-418	182	5	rare	rare	ADJ
ftr-418	182	6	in	in	ADP
ftr-418	182	7	fields	field	NOUN
ftr-418	182	8	so	so	ADV
ftr-418	182	9	complex	complex	ADJ
ftr-418	182	10	and	and	CCONJ
ftr-418	182	11	baffling	baffling	ADJ
ftr-418	182	12	as	as	ADP
ftr-418	182	13	tax	tax	NOUN
ftr-418	182	14	law	law	NOUN
ftr-418	182	15	,	,	PUNCT
ftr-418	182	16	let	let	VERB
ftr-418	182	17	alone	alone	ADJ
ftr-418	182	18	indian	indian	ADJ
ftr-418	182	19	law	law	NOUN
ftr-418	182	20	.	.	PUNCT
ftr-418	183	1	virtually	virtually	ADV
ftr-418	183	2	every	every	DET
ftr-418	183	3	other	other	ADJ
ftr-418	183	4	entity	entity	NOUN
ftr-418	183	5	that	that	PRON
ftr-418	183	6	desires	desire	VERB
ftr-418	183	7	tax	tax	NOUN
ftr-418	183	8	-	-	PUNCT
ftr-418	183	9	exempt	exempt	ADJ
ftr-418	183	10	status	status	NOUN
ftr-418	183	11	has	have	VERB
ftr-418	183	12	to	to	PART
ftr-418	183	13	navigate	navigate	VERB
ftr-418	183	14	through	through	ADP
ftr-418	183	15	a	a	DET
ftr-418	183	16	complex	complex	ADJ
ftr-418	183	17	thicket	thicket	NOUN
ftr-418	183	18	of	of	ADP
ftr-418	183	19	tax	tax	NOUN
ftr-418	183	20	provisions	provision	NOUN
ftr-418	183	21	in	in	ADP
ftr-418	183	22	order	order	NOUN
ftr-418	183	23	to	to	PART
ftr-418	183	24	ensure	ensure	VERB
ftr-418	183	25	exemption	exemption	NOUN
ftr-418	183	26	.	.	PUNCT
ftr-418	184	1	in	in	ADP
ftr-418	184	2	contrast	contrast	NOUN
ftr-418	184	3	,	,	PUNCT
ftr-418	184	4	a	a	DET
ftr-418	184	5	tribe	tribe	NOUN
ftr-418	184	6	must	must	AUX
ftr-418	184	7	satisfy	satisfy	VERB
ftr-418	184	8	only18	only18	NOUN
ftr-418	184	9	one	one	NUM
ftr-418	184	10	requirement	requirement	NOUN
ftr-418	184	11	to	to	PART
ftr-418	184	12	escape	escape	VERB
ftr-418	184	13	tax	tax	NOUN
ftr-418	184	14	–	–	PUNCT
ftr-418	184	15	the	the	DET
ftr-418	184	16	federal	federal	ADJ
ftr-418	184	17	government	government	NOUN
ftr-418	184	18	(	(	PUNCT
ftr-418	184	19	not	not	PART
ftr-418	184	20	merely	merely	ADV
ftr-418	184	21	a	a	DET
ftr-418	184	22	state	state	NOUN
ftr-418	184	23	352	352	NUM
ftr-418	184	24	florida	florida	PROPN
ftr-418	184	25	tax	tax	NOUN
ftr-418	184	26	review	review	NOUN
ftr-418	184	27	[	[	X
ftr-418	184	28	vol.6:4	vol.6:4	PRON
ftr-418	184	29	19	19	NUM
ftr-418	184	30	.	.	PUNCT
ftr-418	185	1	rev	rev	PROPN
ftr-418	185	2	.	.	PUNCT
ftr-418	185	3	rul	rul	PROPN
ftr-418	185	4	.	.	PUNCT
ftr-418	186	1	94	94	NUM
ftr-418	186	2	-	-	SYM
ftr-418	186	3	16	16	NUM
ftr-418	186	4	,	,	PUNCT
ftr-418	186	5	1994	1994	NUM
ftr-418	186	6	-	-	SYM
ftr-418	186	7	1	1	NUM
ftr-418	186	8	c.b	c.b	PROPN
ftr-418	186	9	.	.	PROPN
ftr-418	186	10	19	19	NUM
ftr-418	186	11	.	.	PUNCT
ftr-418	187	1	the	the	DET
ftr-418	187	2	recognition	recognition	NOUN
ftr-418	187	3	process	process	NOUN
ftr-418	187	4	can	can	AUX
ftr-418	187	5	be	be	AUX
ftr-418	187	6	long	long	ADJ
ftr-418	187	7	,	,	PUNCT
ftr-418	187	8	complicated	complicated	ADJ
ftr-418	187	9	,	,	PUNCT
ftr-418	187	10	and	and	CCONJ
ftr-418	187	11	unpredictable	unpredictable	ADJ
ftr-418	187	12	.	.	PUNCT
ftr-418	188	1	see	see	VERB
ftr-418	188	2	,	,	PUNCT
ftr-418	188	3	e.g.	e.g.	ADV
ftr-418	188	4	,	,	PUNCT
ftr-418	188	5	canby	canby	PROPN
ftr-418	188	6	,	,	PUNCT
ftr-418	188	7	supra	supra	PROPN
ftr-418	188	8	note	note	NOUN
ftr-418	188	9	,	,	PUNCT
ftr-418	188	10	3	3	NUM
ftr-418	188	11	at	at	ADP
ftr-418	188	12	3	3	NUM
ftr-418	188	13	-	-	SYM
ftr-418	188	14	7	7	NUM
ftr-418	188	15	;	;	PUNCT
ftr-418	188	16	rick	rick	PROPN
ftr-418	188	17	green	green	PROPN
ftr-418	188	18	&	&	CCONJ
ftr-418	188	19	william	william	PROPN
ftr-418	188	20	weir	weir	PROPN
ftr-418	188	21	,	,	PUNCT
ftr-418	188	22	a	a	DET
ftr-418	188	23	single	single	ADJ
ftr-418	188	24	tribe	tribe	NOUN
ftr-418	188	25	,	,	PUNCT
ftr-418	188	26	hartford	hartford	PROPN
ftr-418	188	27	courant	courant	PROPN
ftr-418	188	28	,	,	PUNCT
ftr-418	188	29	june	june	PROPN
ftr-418	188	30	25	25	NUM
ftr-418	188	31	,	,	PUNCT
ftr-418	188	32	2002	2002	NUM
ftr-418	188	33	,	,	PUNCT
ftr-418	188	34	at	at	ADP
ftr-418	188	35	a1	a1	NOUN
ftr-418	188	36	(	(	PUNCT
ftr-418	188	37	reporting	report	VERB
ftr-418	188	38	the	the	DET
ftr-418	188	39	federal	federal	ADJ
ftr-418	188	40	recognition	recognition	NOUN
ftr-418	188	41	of	of	ADP
ftr-418	188	42	two	two	NUM
ftr-418	188	43	historically	historically	ADV
ftr-418	188	44	separate	separate	ADJ
ftr-418	188	45	tribes	tribe	NOUN
ftr-418	188	46	as	as	ADP
ftr-418	188	47	one	one	NUM
ftr-418	188	48	integrated	integrate	VERB
ftr-418	188	49	tribe	tribe	NOUN
ftr-418	188	50	)	)	PUNCT
ftr-418	188	51	.	.	PUNCT
ftr-418	189	1	once	once	SCONJ
ftr-418	189	2	a	a	DET
ftr-418	189	3	tribe	tribe	NOUN
ftr-418	189	4	is	be	AUX
ftr-418	189	5	recognized	recognize	VERB
ftr-418	189	6	,	,	PUNCT
ftr-418	189	7	however	however	ADV
ftr-418	189	8	,	,	PUNCT
ftr-418	189	9	it	it	PRON
ftr-418	189	10	is	be	AUX
ftr-418	189	11	beyond	beyond	ADP
ftr-418	189	12	the	the	DET
ftr-418	189	13	reach	reach	NOUN
ftr-418	189	14	of	of	ADP
ftr-418	189	15	the	the	DET
ftr-418	189	16	federal	federal	ADJ
ftr-418	189	17	income	income	NOUN
ftr-418	189	18	tax	tax	NOUN
ftr-418	189	19	provisions	provision	NOUN
ftr-418	189	20	of	of	ADP
ftr-418	189	21	the	the	DET
ftr-418	189	22	irc	irc	NOUN
ftr-418	189	23	and	and	CCONJ
ftr-418	189	24	thus	thus	ADV
ftr-418	189	25	is	be	AUX
ftr-418	189	26	automatically	automatically	ADV
ftr-418	189	27	exempt	exempt	ADJ
ftr-418	189	28	from	from	ADP
ftr-418	189	29	the	the	DET
ftr-418	189	30	federal	federal	ADJ
ftr-418	189	31	income	income	NOUN
ftr-418	189	32	tax	tax	NOUN
ftr-418	189	33	.	.	PUNCT
ftr-418	190	1	rev	rev	PROPN
ftr-418	190	2	.	.	PROPN
ftr-418	191	1	rul	rul	PROPN
ftr-418	191	2	.	.	PUNCT
ftr-418	192	1	9416	9416	NUM
ftr-418	192	2	,	,	PUNCT
ftr-418	192	3	1994	1994	NUM
ftr-418	192	4	-	-	SYM
ftr-418	192	5	1	1	NUM
ftr-418	192	6	c.b	c.b	PROPN
ftr-418	192	7	.	.	PROPN
ftr-418	192	8	19	19	NUM
ftr-418	192	9	.	.	PUNCT
ftr-418	193	1	the	the	DET
ftr-418	193	2	discussion	discussion	NOUN
ftr-418	193	3	in	in	ADP
ftr-418	193	4	this	this	DET
ftr-418	193	5	article	article	NOUN
ftr-418	193	6	deals	deal	VERB
ftr-418	193	7	only	only	ADV
ftr-418	193	8	with	with	ADP
ftr-418	193	9	tribes	tribe	NOUN
ftr-418	193	10	that	that	PRON
ftr-418	193	11	have	have	AUX
ftr-418	193	12	been	be	AUX
ftr-418	193	13	formally	formally	ADV
ftr-418	193	14	recognized	recognize	VERB
ftr-418	193	15	by	by	ADP
ftr-418	193	16	the	the	DET
ftr-418	193	17	federal	federal	ADJ
ftr-418	193	18	government	government	NOUN
ftr-418	193	19	.	.	PUNCT
ftr-418	194	1	20	20	NUM
ftr-418	194	2	.	.	PUNCT
ftr-418	195	1	“	"	PUNCT
ftr-418	195	2	a	a	DET
ftr-418	195	3	‘	'	PUNCT
ftr-418	195	4	revenue	revenue	NOUN
ftr-418	195	5	ruling	ruling	NOUN
ftr-418	195	6	’	'	PUNCT
ftr-418	195	7	is	be	AUX
ftr-418	195	8	an	an	DET
ftr-418	195	9	official	official	ADJ
ftr-418	195	10	interpretation	interpretation	NOUN
ftr-418	195	11	by	by	ADP
ftr-418	195	12	the	the	DET
ftr-418	195	13	service	service	NOUN
ftr-418	195	14	which	which	PRON
ftr-418	195	15	has	have	AUX
ftr-418	195	16	been	be	AUX
ftr-418	195	17	published	publish	VERB
ftr-418	195	18	in	in	ADP
ftr-418	195	19	the	the	DET
ftr-418	195	20	internal	internal	ADJ
ftr-418	195	21	revenue	revenue	NOUN
ftr-418	195	22	bulletin	bulletin	NOUN
ftr-418	195	23	.	.	PUNCT
ftr-418	195	24	”	"	PUNCT
ftr-418	196	1	reg	reg	NOUN
ftr-418	196	2	.	.	PUNCT
ftr-418	197	1	§	§	PROPN
ftr-418	197	2	601.201(a)(6	601.201(a)(6	NUM
ftr-418	197	3	)	)	PUNCT
ftr-418	197	4	(	(	PUNCT
ftr-418	197	5	1967	1967	NUM
ftr-418	197	6	)	)	PUNCT
ftr-418	197	7	.	.	PUNCT
ftr-418	198	1	21	21	NUM
ftr-418	198	2	.	.	PUNCT
ftr-418	199	1	irc	irc	PROPN
ftr-418	199	2	§	§	PROPN
ftr-418	199	3	1	1	NUM
ftr-418	199	4	.	.	PUNCT
ftr-418	200	1	all	all	DET
ftr-418	200	2	section	section	NOUN
ftr-418	200	3	references	reference	NOUN
ftr-418	200	4	in	in	ADP
ftr-418	200	5	this	this	DET
ftr-418	200	6	article	article	NOUN
ftr-418	200	7	are	be	AUX
ftr-418	200	8	to	to	ADP
ftr-418	200	9	the	the	DET
ftr-418	200	10	internal	internal	ADJ
ftr-418	200	11	revenue	revenue	NOUN
ftr-418	200	12	code	code	NOUN
ftr-418	200	13	(	(	PUNCT
ftr-418	200	14	title	title	NOUN
ftr-418	200	15	26	26	NUM
ftr-418	200	16	of	of	ADP
ftr-418	200	17	the	the	DET
ftr-418	200	18	u.s	u.s	PROPN
ftr-418	200	19	.	.	PROPN
ftr-418	200	20	code	code	PROPN
ftr-418	200	21	)	)	PUNCT
ftr-418	200	22	unless	unless	SCONJ
ftr-418	200	23	otherwise	otherwise	ADV
ftr-418	200	24	indicated	indicate	VERB
ftr-418	200	25	.	.	PUNCT
ftr-418	201	1	22	22	NUM
ftr-418	201	2	.	.	PUNCT
ftr-418	202	1	irc	irc	PROPN
ftr-418	202	2	§	§	PROPN
ftr-418	202	3	11	11	NUM
ftr-418	202	4	.	.	PUNCT
ftr-418	203	1	23	23	NUM
ftr-418	203	2	.	.	PUNCT
ftr-418	204	1	irc	irc	PROPN
ftr-418	204	2	§	§	PROPN
ftr-418	204	3	7701(a)(3	7701(a)(3	NOUN
ftr-418	204	4	)	)	PUNCT
ftr-418	204	5	.	.	PUNCT
ftr-418	205	1	the	the	DET
ftr-418	205	2	regulations	regulation	NOUN
ftr-418	205	3	elaborate	elaborate	VERB
ftr-418	205	4	a	a	DET
ftr-418	205	5	bit	bit	NOUN
ftr-418	205	6	more	more	ADJ
ftr-418	205	7	,	,	PUNCT
ftr-418	205	8	stating	state	VERB
ftr-418	205	9	that	that	SCONJ
ftr-418	205	10	a	a	DET
ftr-418	205	11	corporation	corporation	NOUN
ftr-418	205	12	includes	include	VERB
ftr-418	205	13	a	a	DET
ftr-418	205	14	business	business	NOUN
ftr-418	205	15	entity	entity	NOUN
ftr-418	205	16	incorporated	incorporate	VERB
ftr-418	205	17	under	under	ADP
ftr-418	205	18	state	state	NOUN
ftr-418	205	19	,	,	PUNCT
ftr-418	205	20	federal	federal	ADJ
ftr-418	205	21	,	,	PUNCT
ftr-418	205	22	or	or	CCONJ
ftr-418	205	23	tribal	tribal	ADJ
ftr-418	205	24	law	law	NOUN
ftr-418	205	25	.	.	PUNCT
ftr-418	206	1	regs	regs	PROPN
ftr-418	206	2	.	.	PUNCT
ftr-418	207	1	§	§	PROPN
ftr-418	207	2	301.7701	301.7701	NUM
ftr-418	207	3	-	-	SYM
ftr-418	207	4	2(b	2(b	NUM
ftr-418	207	5	)	)	PUNCT
ftr-418	207	6	.	.	PUNCT
ftr-418	208	1	24	24	NUM
ftr-418	208	2	.	.	PUNCT
ftr-418	209	1	while	while	SCONJ
ftr-418	209	2	there	there	PRON
ftr-418	209	3	is	be	VERB
ftr-418	209	4	no	no	DET
ftr-418	209	5	formal	formal	ADJ
ftr-418	209	6	definition	definition	NOUN
ftr-418	209	7	of	of	ADP
ftr-418	209	8	the	the	DET
ftr-418	209	9	term	term	NOUN
ftr-418	209	10	“	"	PUNCT
ftr-418	209	11	association	association	NOUN
ftr-418	209	12	”	"	PUNCT
ftr-418	209	13	in	in	ADP
ftr-418	209	14	the	the	DET
ftr-418	209	15	irc	irc	NOUN
ftr-418	209	16	,	,	PUNCT
ftr-418	209	17	it	it	PRON
ftr-418	209	18	generally	generally	ADV
ftr-418	209	19	refers	refer	VERB
ftr-418	209	20	to	to	ADP
ftr-418	209	21	a	a	DET
ftr-418	209	22	group	group	NOUN
ftr-418	209	23	of	of	ADP
ftr-418	209	24	persons	person	NOUN
ftr-418	209	25	operating	operate	VERB
ftr-418	209	26	as	as	ADP
ftr-418	209	27	a	a	DET
ftr-418	209	28	corporation	corporation	NOUN
ftr-418	209	29	,	,	PUNCT
ftr-418	209	30	but	but	CCONJ
ftr-418	209	31	which	which	PRON
ftr-418	209	32	has	have	AUX
ftr-418	209	33	not	not	PART
ftr-418	209	34	been	be	AUX
ftr-418	209	35	formally	formally	ADV
ftr-418	209	36	incorporated	incorporate	VERB
ftr-418	209	37	.	.	PUNCT
ftr-418	210	1	see	see	VERB
ftr-418	210	2	hecht	hecht	PROPN
ftr-418	210	3	v.	v.	PROPN
ftr-418	210	4	malley	malley	PROPN
ftr-418	210	5	,	,	PUNCT
ftr-418	210	6	265	265	NUM
ftr-418	210	7	u.s	u.s	PROPN
ftr-418	210	8	.	.	PROPN
ftr-418	210	9	144	144	NUM
ftr-418	210	10	,	,	PUNCT
ftr-418	210	11	157	157	NUM
ftr-418	210	12	(	(	PUNCT
ftr-418	210	13	1924	1924	NUM
ftr-418	210	14	)	)	PUNCT
ftr-418	210	15	(	(	PUNCT
ftr-418	210	16	defining	define	VERB
ftr-418	210	17	an	an	DET
ftr-418	210	18	association	association	NOUN
ftr-418	210	19	as	as	ADP
ftr-418	210	20	“	"	PUNCT
ftr-418	210	21	a	a	DET
ftr-418	210	22	body	body	NOUN
ftr-418	210	23	of	of	ADP
ftr-418	210	24	persons	person	NOUN
ftr-418	210	25	united	unite	VERB
ftr-418	210	26	without	without	ADP
ftr-418	210	27	a	a	DET
ftr-418	210	28	charter	charter	NOUN
ftr-418	210	29	,	,	PUNCT
ftr-418	210	30	but	but	CCONJ
ftr-418	210	31	upon	upon	SCONJ
ftr-418	210	32	the	the	DET
ftr-418	210	33	methods	method	NOUN
ftr-418	210	34	and	and	CCONJ
ftr-418	210	35	forms	form	NOUN
ftr-418	210	36	used	use	VERB
ftr-418	210	37	by	by	ADP
ftr-418	210	38	incorporated	incorporate	VERB
ftr-418	210	39	bodies	body	NOUN
ftr-418	210	40	for	for	ADP
ftr-418	210	41	the	the	DET
ftr-418	210	42	prosecution	prosecution	NOUN
ftr-418	210	43	of	of	ADP
ftr-418	210	44	some	some	DET
ftr-418	210	45	common	common	ADJ
ftr-418	210	46	enterprise	enterprise	NOUN
ftr-418	210	47	”	"	PUNCT
ftr-418	210	48	)	)	PUNCT
ftr-418	210	49	.	.	PUNCT
ftr-418	211	1	25	25	NUM
ftr-418	211	2	.	.	PUNCT
ftr-418	212	1	the	the	DET
ftr-418	212	2	irc	irc	PROPN
ftr-418	212	3	does	do	AUX
ftr-418	212	4	provide	provide	VERB
ftr-418	212	5	a	a	DET
ftr-418	212	6	separate	separate	ADJ
ftr-418	212	7	definition	definition	NOUN
ftr-418	212	8	for	for	ADP
ftr-418	212	9	indian	indian	ADJ
ftr-418	212	10	tribal	tribal	ADJ
ftr-418	212	11	governments	government	NOUN
ftr-418	212	12	:	:	PUNCT
ftr-418	212	13	“	"	PUNCT
ftr-418	212	14	[	[	X
ftr-418	212	15	t]he	t]he	ADV
ftr-418	212	16	governing	govern	VERB
ftr-418	212	17	body	body	NOUN
ftr-418	212	18	of	of	ADP
ftr-418	212	19	any	any	DET
ftr-418	212	20	tribe	tribe	NOUN
ftr-418	212	21	,	,	PUNCT
ftr-418	212	22	band	band	NOUN
ftr-418	212	23	,	,	PUNCT
ftr-418	212	24	community	community	NOUN
ftr-418	212	25	,	,	PUNCT
ftr-418	212	26	village	village	NOUN
ftr-418	212	27	,	,	PUNCT
ftr-418	212	28	or	or	CCONJ
ftr-418	212	29	group	group	NOUN
ftr-418	212	30	of	of	ADP
ftr-418	212	31	indians	indians	PROPN
ftr-418	212	32	,	,	PUNCT
ftr-418	212	33	or	or	CCONJ
ftr-418	212	34	(	(	PUNCT
ftr-418	212	35	if	if	SCONJ
ftr-418	212	36	applicable	applicable	ADJ
ftr-418	212	37	)	)	PUNCT
ftr-418	212	38	alaska	alaska	PROPN
ftr-418	212	39	natives	native	NOUN
ftr-418	212	40	,	,	PUNCT
ftr-418	212	41	which	which	PRON
ftr-418	212	42	is	be	AUX
ftr-418	212	43	determined	determine	VERB
ftr-418	212	44	by	by	ADP
ftr-418	212	45	the	the	DET
ftr-418	212	46	secretary	secretary	NOUN
ftr-418	212	47	[	[	X
ftr-418	212	48	of	of	ADP
ftr-418	212	49	the	the	DET
ftr-418	212	50	treasury	treasury	NOUN
ftr-418	212	51	]	]	PUNCT
ftr-418	212	52	,	,	PUNCT
ftr-418	212	53	after	after	SCONJ
ftr-418	212	54	consultation	consultation	NOUN
ftr-418	212	55	with	with	ADP
ftr-418	212	56	the	the	DET
ftr-418	212	57	secretary	secretary	NOUN
ftr-418	212	58	of	of	ADP
ftr-418	212	59	the	the	DET
ftr-418	212	60	interior	interior	NOUN
ftr-418	212	61	,	,	PUNCT
ftr-418	212	62	to	to	PART
ftr-418	212	63	exercise	exercise	VERB
ftr-418	212	64	governmental	governmental	ADJ
ftr-418	212	65	functions	function	NOUN
ftr-418	212	66	.	.	PUNCT
ftr-418	212	67	”	"	PUNCT
ftr-418	213	1	irc	irc	PROPN
ftr-418	213	2	§	§	PROPN
ftr-418	213	3	7701(a)(40)(a	7701(a)(40)(a	NUM
ftr-418	213	4	)	)	PUNCT
ftr-418	213	5	.	.	PUNCT
ftr-418	214	1	this	this	DET
ftr-418	214	2	definition	definition	NOUN
ftr-418	214	3	,	,	PUNCT
ftr-418	214	4	however	however	ADV
ftr-418	214	5	,	,	PUNCT
ftr-418	214	6	is	be	AUX
ftr-418	214	7	of	of	ADP
ftr-418	214	8	no	no	DET
ftr-418	214	9	help	help	NOUN
ftr-418	214	10	in	in	ADP
ftr-418	214	11	determining	determine	VERB
ftr-418	214	12	whether	whether	SCONJ
ftr-418	214	13	indian	indian	ADJ
ftr-418	214	14	tribes	tribe	NOUN
ftr-418	214	15	could	could	AUX
ftr-418	214	16	be	be	AUX
ftr-418	214	17	considered	consider	VERB
ftr-418	214	18	taxable	taxable	ADJ
ftr-418	214	19	associations	association	NOUN
ftr-418	214	20	under	under	ADP
ftr-418	214	21	the	the	DET
ftr-418	214	22	irc	irc	PROPN
ftr-418	214	23	.	.	PUNCT
ftr-418	214	24	section	section	NOUN
ftr-418	214	25	7701(a)(40	7701(a)(40	PROPN
ftr-418	214	26	)	)	PUNCT
ftr-418	214	27	was	be	AUX
ftr-418	214	28	not	not	PART
ftr-418	214	29	added	add	VERB
ftr-418	214	30	to	to	ADP
ftr-418	214	31	the	the	DET
ftr-418	214	32	irc	irc	NOUN
ftr-418	214	33	until	until	ADP
ftr-418	214	34	1982	1982	NUM
ftr-418	214	35	,	,	PUNCT
ftr-418	214	36	as	as	ADP
ftr-418	214	37	part	part	NOUN
ftr-418	214	38	of	of	ADP
ftr-418	214	39	the	the	DET
ftr-418	214	40	indian	indian	ADJ
ftr-418	214	41	tribal	tribal	ADJ
ftr-418	214	42	government	government	NOUN
ftr-418	214	43	)	)	PUNCT
ftr-418	214	44	must	must	AUX
ftr-418	214	45	formally	formally	ADV
ftr-418	214	46	recognize	recognize	VERB
ftr-418	214	47	it	it	PRON
ftr-418	214	48	.	.	PUNCT
ftr-418	215	1	while	while	SCONJ
ftr-418	215	2	the	the	DET
ftr-418	215	3	tax	tax	NOUN
ftr-418	215	4	-	-	PUNCT
ftr-418	215	5	free	free	ADJ
ftr-418	215	6	status	status	NOUN
ftr-418	215	7	of	of	ADP
ftr-418	215	8	indian19	indian19	ADJ
ftr-418	215	9	tribes	tribe	NOUN
ftr-418	215	10	is	be	AUX
ftr-418	215	11	clear	clear	ADJ
ftr-418	215	12	enough	enough	ADV
ftr-418	215	13	,	,	PUNCT
ftr-418	215	14	the	the	DET
ftr-418	215	15	rationale	rationale	NOUN
ftr-418	215	16	and	and	CCONJ
ftr-418	215	17	analysis	analysis	NOUN
ftr-418	215	18	behind	behind	ADP
ftr-418	215	19	it	it	PRON
ftr-418	215	20	is	be	AUX
ftr-418	215	21	far	far	ADV
ftr-418	215	22	from	from	ADP
ftr-418	215	23	obvious	obvious	ADJ
ftr-418	215	24	.	.	PUNCT
ftr-418	216	1	this	this	DET
ftr-418	216	2	part	part	NOUN
ftr-418	216	3	reviews	review	VERB
ftr-418	216	4	three	three	NUM
ftr-418	216	5	of	of	ADP
ftr-418	216	6	the	the	DET
ftr-418	216	7	major	major	ADJ
ftr-418	216	8	revenue	revenue	NOUN
ftr-418	216	9	rulings	ruling	NOUN
ftr-418	216	10	in	in	ADP
ftr-418	216	11	which	which	PRON
ftr-418	216	12	the	the	DET
ftr-418	216	13	irs	irs	PROPN
ftr-418	216	14	has20	has20	PROPN
ftr-418	216	15	found	find	VERB
ftr-418	216	16	tribes	tribe	NOUN
ftr-418	216	17	to	to	PART
ftr-418	216	18	be	be	AUX
ftr-418	216	19	non	non	ADJ
ftr-418	216	20	-	-	ADJ
ftr-418	216	21	taxable	taxable	ADJ
ftr-418	216	22	,	,	PUNCT
ftr-418	216	23	speculates	speculate	VERB
ftr-418	216	24	as	as	ADP
ftr-418	216	25	to	to	ADP
ftr-418	216	26	the	the	DET
ftr-418	216	27	rationale	rationale	NOUN
ftr-418	216	28	behind	behind	ADP
ftr-418	216	29	the	the	DET
ftr-418	216	30	rulings	ruling	NOUN
ftr-418	216	31	,	,	PUNCT
ftr-418	216	32	and	and	CCONJ
ftr-418	216	33	explores	explore	VERB
ftr-418	216	34	areas	area	NOUN
ftr-418	216	35	of	of	ADP
ftr-418	216	36	the	the	DET
ftr-418	216	37	irc	irc	NOUN
ftr-418	216	38	in	in	ADP
ftr-418	216	39	which	which	PRON
ftr-418	216	40	congress	congress	PROPN
ftr-418	216	41	has	have	AUX
ftr-418	216	42	directly	directly	ADV
ftr-418	216	43	addressed	address	VERB
ftr-418	216	44	the	the	DET
ftr-418	216	45	treatment	treatment	NOUN
ftr-418	216	46	of	of	ADP
ftr-418	216	47	indian	indian	ADJ
ftr-418	216	48	tribes	tribe	NOUN
ftr-418	216	49	.	.	PUNCT
ftr-418	217	1	a.	a.	NOUN
ftr-418	218	1	the	the	DET
ftr-418	218	2	ruling	rule	VERB
ftr-418	218	3	trinity	trinity	NOUN
ftr-418	218	4	the	the	DET
ftr-418	218	5	irs	irs	PROPN
ftr-418	218	6	has	have	AUX
ftr-418	218	7	issued	issue	VERB
ftr-418	218	8	three	three	NUM
ftr-418	218	9	major	major	ADJ
ftr-418	218	10	rulings	ruling	NOUN
ftr-418	218	11	on	on	ADP
ftr-418	218	12	the	the	DET
ftr-418	218	13	income	income	NOUN
ftr-418	218	14	tax	tax	NOUN
ftr-418	218	15	status	status	NOUN
ftr-418	218	16	of	of	ADP
ftr-418	218	17	tribes	tribe	NOUN
ftr-418	218	18	,	,	PUNCT
ftr-418	218	19	which	which	PRON
ftr-418	218	20	are	be	AUX
ftr-418	218	21	analyzed	analyze	VERB
ftr-418	218	22	in	in	ADP
ftr-418	218	23	detail	detail	NOUN
ftr-418	218	24	below	below	ADV
ftr-418	218	25	.	.	PUNCT
ftr-418	219	1	first	first	ADV
ftr-418	219	2	,	,	PUNCT
ftr-418	219	3	however	however	ADV
ftr-418	219	4	,	,	PUNCT
ftr-418	219	5	it	it	PRON
ftr-418	219	6	is	be	AUX
ftr-418	219	7	important	important	ADJ
ftr-418	219	8	to	to	PART
ftr-418	219	9	understand	understand	VERB
ftr-418	219	10	the	the	DET
ftr-418	219	11	general	general	ADJ
ftr-418	219	12	structure	structure	NOUN
ftr-418	219	13	of	of	ADP
ftr-418	219	14	the	the	DET
ftr-418	219	15	irc	irc	PROPN
ftr-418	219	16	.	.	PUNCT
ftr-418	219	17	section	section	NOUN
ftr-418	219	18	1	1	NUM
ftr-418	219	19	imposes	impose	VERB
ftr-418	219	20	an	an	DET
ftr-418	219	21	income	income	NOUN
ftr-418	219	22	tax	tax	NOUN
ftr-418	219	23	on	on	ADP
ftr-418	219	24	single	single	ADJ
ftr-418	219	25	and	and	CCONJ
ftr-418	219	26	married	married	ADJ
ftr-418	219	27	individuals	individual	NOUN
ftr-418	219	28	and	and	CCONJ
ftr-418	219	29	on	on	ADP
ftr-418	219	30	estates	estate	NOUN
ftr-418	219	31	and	and	CCONJ
ftr-418	219	32	trusts	trust	NOUN
ftr-418	219	33	.	.	PUNCT
ftr-418	220	1	section	section	NOUN
ftr-418	220	2	11	11	NUM
ftr-418	220	3	imposes21	imposes21	NOUN
ftr-418	220	4	an	an	DET
ftr-418	220	5	income	income	NOUN
ftr-418	220	6	tax	tax	NOUN
ftr-418	220	7	on	on	ADP
ftr-418	220	8	“	"	PUNCT
ftr-418	220	9	every	every	DET
ftr-418	220	10	corporation	corporation	NOUN
ftr-418	220	11	.	.	PUNCT
ftr-418	220	12	”	"	PUNCT
ftr-418	221	1	the	the	DET
ftr-418	221	2	definition	definition	NOUN
ftr-418	221	3	of	of	ADP
ftr-418	221	4	a	a	DET
ftr-418	221	5	corporation22	corporation22	NOUN
ftr-418	221	6	“	"	PUNCT
ftr-418	221	7	includes	include	VERB
ftr-418	221	8	associations	association	NOUN
ftr-418	221	9	,	,	PUNCT
ftr-418	221	10	joint	joint	ADJ
ftr-418	221	11	-	-	PUNCT
ftr-418	221	12	stock	stock	NOUN
ftr-418	221	13	companies	company	NOUN
ftr-418	221	14	,	,	PUNCT
ftr-418	221	15	and	and	CCONJ
ftr-418	221	16	insurance	insurance	NOUN
ftr-418	221	17	companies	company	NOUN
ftr-418	221	18	.	.	PUNCT
ftr-418	221	19	”	"	PUNCT
ftr-418	222	1	one23	one23	PROPN
ftr-418	222	2	could	could	AUX
ftr-418	222	3	argue	argue	VERB
ftr-418	222	4	that	that	SCONJ
ftr-418	222	5	tribes	tribe	NOUN
ftr-418	222	6	are	be	AUX
ftr-418	222	7	considered	consider	VERB
ftr-418	222	8	“	"	PUNCT
ftr-418	222	9	associations	association	NOUN
ftr-418	222	10	”	"	PUNCT
ftr-418	222	11	and	and	CCONJ
ftr-418	222	12	thus	thus	ADV
ftr-418	222	13	taxable	taxable	ADJ
ftr-418	222	14	as	as	ADP
ftr-418	222	15	corporations	corporation	NOUN
ftr-418	222	16	under	under	ADP
ftr-418	222	17	section	section	NOUN
ftr-418	222	18	11	11	NUM
ftr-418	222	19	.	.	PUNCT
ftr-418	223	1	as	as	SCONJ
ftr-418	223	2	the	the	DET
ftr-418	223	3	rulings	ruling	NOUN
ftr-418	223	4	discussed	discuss	VERB
ftr-418	223	5	below	below	ADP
ftr-418	223	6	show	show	NOUN
ftr-418	223	7	,	,	PUNCT
ftr-418	223	8	however,24	however,24	NOUN
ftr-418	223	9	the	the	DET
ftr-418	223	10	irs	irs	PROPN
ftr-418	223	11	has	have	AUX
ftr-418	223	12	never	never	ADV
ftr-418	223	13	read	read	VERB
ftr-418	223	14	the	the	DET
ftr-418	223	15	irc	irc	NOUN
ftr-418	223	16	in	in	ADP
ftr-418	223	17	this	this	DET
ftr-418	223	18	manner.25	manner.25	NOUN
ftr-418	223	19	2004	2004	NUM
ftr-418	223	20	]	]	PUNCT
ftr-418	223	21	leaving	leave	VERB
ftr-418	223	22	money	money	NOUN
ftr-418	223	23	on	on	ADP
ftr-418	223	24	the	the	DET
ftr-418	223	25	table(s	table(s	NOUN
ftr-418	223	26	)	)	PUNCT
ftr-418	223	27	353	353	NUM
ftr-418	223	28	governmental	governmental	ADJ
ftr-418	223	29	tax	tax	NOUN
ftr-418	223	30	status	status	NOUN
ftr-418	223	31	act	act	PROPN
ftr-418	223	32	.	.	PUNCT
ftr-418	224	1	see	see	VERB
ftr-418	224	2	pub	pub	NOUN
ftr-418	224	3	.	.	PUNCT
ftr-418	225	1	l.	l.	PROPN
ftr-418	225	2	no	no	INTJ
ftr-418	225	3	.	.	PROPN
ftr-418	226	1	97	97	NUM
ftr-418	226	2	-	-	SYM
ftr-418	226	3	473	473	NUM
ftr-418	226	4	,	,	PUNCT
ftr-418	226	5	§	§	PROPN
ftr-418	226	6	202	202	NUM
ftr-418	226	7	,	,	PUNCT
ftr-418	226	8	96	96	NUM
ftr-418	226	9	stat	stat	NOUN
ftr-418	226	10	.	.	PUNCT
ftr-418	227	1	2605	2605	NUM
ftr-418	227	2	,	,	PUNCT
ftr-418	227	3	2611	2611	NUM
ftr-418	227	4	,	,	PUNCT
ftr-418	227	5	reprinted	reprint	VERB
ftr-418	227	6	in	in	ADP
ftr-418	227	7	1982	1982	NUM
ftr-418	227	8	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-418	227	9	.	.	PUNCT
ftr-418	228	1	the	the	DET
ftr-418	228	2	main	main	ADJ
ftr-418	228	3	provisions	provision	NOUN
ftr-418	228	4	of	of	ADP
ftr-418	228	5	the	the	DET
ftr-418	228	6	indian	indian	ADJ
ftr-418	228	7	tribal	tribal	ADJ
ftr-418	228	8	governmental	governmental	ADJ
ftr-418	228	9	tax	tax	NOUN
ftr-418	228	10	status	status	NOUN
ftr-418	228	11	act	act	NOUN
ftr-418	228	12	of	of	ADP
ftr-418	228	13	1982	1982	NUM
ftr-418	228	14	are	be	AUX
ftr-418	228	15	codified	codify	VERB
ftr-418	228	16	in	in	ADP
ftr-418	228	17	irc	irc	PROPN
ftr-418	228	18	§	§	PROPN
ftr-418	228	19	7871	7871	NUM
ftr-418	228	20	.	.	PUNCT
ftr-418	229	1	section	section	NOUN
ftr-418	229	2	7871	7871	NUM
ftr-418	229	3	provides	provide	VERB
ftr-418	229	4	that	that	SCONJ
ftr-418	229	5	indian	indian	ADJ
ftr-418	229	6	tribal	tribal	ADJ
ftr-418	229	7	governments	government	NOUN
ftr-418	229	8	are	be	AUX
ftr-418	229	9	to	to	PART
ftr-418	229	10	be	be	AUX
ftr-418	229	11	treated	treat	VERB
ftr-418	229	12	as	as	ADP
ftr-418	229	13	states	state	NOUN
ftr-418	229	14	under	under	ADP
ftr-418	229	15	the	the	DET
ftr-418	229	16	irc	irc	NOUN
ftr-418	229	17	for	for	ADP
ftr-418	229	18	certain	certain	ADJ
ftr-418	229	19	enumerated	enumerate	VERB
ftr-418	229	20	purposes	purpose	NOUN
ftr-418	229	21	.	.	PUNCT
ftr-418	230	1	the	the	DET
ftr-418	230	2	definition	definition	NOUN
ftr-418	230	3	of	of	ADP
ftr-418	230	4	indian	indian	ADJ
ftr-418	230	5	tribal	tribal	ADJ
ftr-418	230	6	governments	government	NOUN
ftr-418	230	7	provided	provide	VERB
ftr-418	230	8	under	under	ADP
ftr-418	230	9	§	§	PROPN
ftr-418	230	10	7701(a)(40	7701(a)(40	PROPN
ftr-418	230	11	)	)	PUNCT
ftr-418	230	12	thus	thus	ADV
ftr-418	230	13	exists	exist	VERB
ftr-418	230	14	primarily	primarily	ADV
ftr-418	230	15	to	to	PART
ftr-418	230	16	determine	determine	VERB
ftr-418	230	17	which	which	DET
ftr-418	230	18	groups	group	NOUN
ftr-418	230	19	of	of	ADP
ftr-418	230	20	indians	indians	PROPN
ftr-418	230	21	will	will	AUX
ftr-418	230	22	qualify	qualify	VERB
ftr-418	230	23	for	for	ADP
ftr-418	230	24	treatment	treatment	NOUN
ftr-418	230	25	as	as	ADP
ftr-418	230	26	states	state	NOUN
ftr-418	230	27	for	for	ADP
ftr-418	230	28	certain	certain	ADJ
ftr-418	230	29	purposes	purpose	NOUN
ftr-418	230	30	under	under	ADP
ftr-418	230	31	§	§	PROPN
ftr-418	230	32	7871	7871	NUM
ftr-418	230	33	.	.	PUNCT
ftr-418	231	1	a	a	DET
ftr-418	231	2	detailed	detailed	ADJ
ftr-418	231	3	discussion	discussion	NOUN
ftr-418	231	4	of	of	ADP
ftr-418	231	5	§	§	PROPN
ftr-418	231	6	7871	7871	NUM
ftr-418	231	7	is	be	AUX
ftr-418	231	8	provided	provide	VERB
ftr-418	231	9	at	at	ADP
ftr-418	231	10	infra	infra	NOUN
ftr-418	231	11	part	part	NOUN
ftr-418	231	12	ii.b	ii.b	NOUN
ftr-418	231	13	.	.	PUNCT
ftr-418	232	1	a	a	DET
ftr-418	232	2	review	review	NOUN
ftr-418	232	3	of	of	ADP
ftr-418	232	4	the	the	DET
ftr-418	232	5	legislative	legislative	ADJ
ftr-418	232	6	history	history	NOUN
ftr-418	232	7	behind	behind	ADP
ftr-418	232	8	§	§	PROPN
ftr-418	232	9	7871	7871	NUM
ftr-418	232	10	is	be	AUX
ftr-418	232	11	provided	provide	VERB
ftr-418	232	12	at	at	ADP
ftr-418	232	13	infra	infra	NOUN
ftr-418	232	14	part	part	NOUN
ftr-418	232	15	v.a.4	v.a.4	NOUN
ftr-418	232	16	.	.	PUNCT
ftr-418	233	1	26	26	NUM
ftr-418	233	2	.	.	PUNCT
ftr-418	234	1	rev	rev	PROPN
ftr-418	234	2	.	.	PUNCT
ftr-418	235	1	rul	rul	PROPN
ftr-418	235	2	.	.	PUNCT
ftr-418	236	1	67	67	NUM
ftr-418	236	2	-	-	SYM
ftr-418	236	3	284	284	NUM
ftr-418	236	4	,	,	PUNCT
ftr-418	236	5	1967	1967	NUM
ftr-418	236	6	-	-	SYM
ftr-418	236	7	2	2	NUM
ftr-418	236	8	c.b	c.b	PROPN
ftr-418	236	9	.	.	PROPN
ftr-418	236	10	55	55	NUM
ftr-418	236	11	.	.	X
ftr-418	237	1	27	27	NUM
ftr-418	237	2	.	.	PUNCT
ftr-418	238	1	irc	irc	PROPN
ftr-418	238	2	§	§	PROPN
ftr-418	238	3	61(a	61(a	NUM
ftr-418	238	4	)	)	PUNCT
ftr-418	238	5	.	.	PUNCT
ftr-418	239	1	28	28	NUM
ftr-418	239	2	.	.	PUNCT
ftr-418	240	1	normally	normally	ADV
ftr-418	240	2	,	,	PUNCT
ftr-418	240	3	a	a	DET
ftr-418	240	4	specific	specific	ADJ
ftr-418	240	5	fact	fact	NOUN
ftr-418	240	6	pattern	pattern	NOUN
ftr-418	240	7	is	be	AUX
ftr-418	240	8	set	set	VERB
ftr-418	240	9	forth	forth	ADV
ftr-418	240	10	because	because	SCONJ
ftr-418	240	11	a	a	DET
ftr-418	240	12	revenue	revenue	NOUN
ftr-418	240	13	ruling	ruling	NOUN
ftr-418	240	14	is	be	AUX
ftr-418	240	15	supposed	suppose	VERB
ftr-418	240	16	to	to	PART
ftr-418	240	17	“	"	PUNCT
ftr-418	240	18	be	be	AUX
ftr-418	240	19	directly	directly	ADV
ftr-418	240	20	responsive	responsive	ADJ
ftr-418	240	21	to	to	ADP
ftr-418	240	22	and	and	CCONJ
ftr-418	240	23	limited	limit	VERB
ftr-418	240	24	in	in	ADP
ftr-418	240	25	scope	scope	NOUN
ftr-418	240	26	by	by	ADP
ftr-418	240	27	the	the	DET
ftr-418	240	28	pivotal	pivotal	ADJ
ftr-418	240	29	facts	fact	NOUN
ftr-418	240	30	stated	state	VERB
ftr-418	240	31	in	in	ADP
ftr-418	240	32	the	the	DET
ftr-418	240	33	revenue	revenue	NOUN
ftr-418	240	34	ruling	ruling	NOUN
ftr-418	240	35	.	.	PUNCT
ftr-418	240	36	”	"	PUNCT
ftr-418	240	37	regs	reg	NOUN
ftr-418	240	38	.	.	PUNCT
ftr-418	241	1	§	§	PROPN
ftr-418	241	2	601.601(d)(2)(v)(a	601.601(d)(2)(v)(a	PROPN
ftr-418	241	3	)	)	PUNCT
ftr-418	241	4	.	.	PUNCT
ftr-418	242	1	fact	fact	NOUN
ftr-418	242	2	patterns	pattern	NOUN
ftr-418	242	3	in	in	ADP
ftr-418	242	4	revenue	revenue	NOUN
ftr-418	242	5	rulings	ruling	NOUN
ftr-418	242	6	usually	usually	ADV
ftr-418	242	7	are	be	AUX
ftr-418	242	8	taken	take	VERB
ftr-418	242	9	from	from	ADP
ftr-418	242	10	such	such	ADJ
ftr-418	242	11	sources	source	NOUN
ftr-418	242	12	as	as	ADP
ftr-418	242	13	taxpayer	taxpayer	NOUN
ftr-418	242	14	suggestions	suggestion	NOUN
ftr-418	242	15	,	,	PUNCT
ftr-418	242	16	irs	irs	PROPN
ftr-418	242	17	technical	technical	ADJ
ftr-418	242	18	advice	advice	NOUN
ftr-418	242	19	,	,	PUNCT
ftr-418	242	20	or	or	CCONJ
ftr-418	242	21	court	court	NOUN
ftr-418	242	22	decisions	decision	NOUN
ftr-418	242	23	.	.	PUNCT
ftr-418	243	1	i	i	PRON
ftr-418	243	2	d.	d.	PROPN
ftr-418	243	3	29	29	NUM
ftr-418	243	4	.	.	PUNCT
ftr-418	243	5	rev	rev	PROPN
ftr-418	243	6	.	.	PUNCT
ftr-418	244	1	rul	rul	PROPN
ftr-418	244	2	.	.	PUNCT
ftr-418	245	1	67	67	NUM
ftr-418	245	2	-	-	SYM
ftr-418	245	3	284	284	NUM
ftr-418	245	4	,	,	PUNCT
ftr-418	245	5	1967	1967	NUM
ftr-418	245	6	-	-	SYM
ftr-418	245	7	2	2	NUM
ftr-418	245	8	c.b	c.b	PROPN
ftr-418	245	9	.	.	PROPN
ftr-418	245	10	55	55	NUM
ftr-418	245	11	.	.	X
ftr-418	245	12	30	30	NUM
ftr-418	245	13	.	.	PUNCT
ftr-418	246	1	the	the	DET
ftr-418	246	2	belief	belief	NOUN
ftr-418	246	3	that	that	SCONJ
ftr-418	246	4	individual	individual	ADJ
ftr-418	246	5	indians	indian	NOUN
ftr-418	246	6	are	be	AUX
ftr-418	246	7	exempt	exempt	ADJ
ftr-418	246	8	from	from	ADP
ftr-418	246	9	the	the	DET
ftr-418	246	10	federal	federal	ADJ
ftr-418	246	11	income	income	NOUN
ftr-418	246	12	tax	tax	NOUN
ftr-418	246	13	stokes	stoke	VERB
ftr-418	246	14	a	a	DET
ftr-418	246	15	backlash	backlash	NOUN
ftr-418	246	16	against	against	ADP
ftr-418	246	17	indian	indian	PROPN
ftr-418	246	18	gaming	gaming	NOUN
ftr-418	246	19	in	in	ADP
ftr-418	246	20	general	general	ADJ
ftr-418	246	21	.	.	PUNCT
ftr-418	247	1	see	see	VERB
ftr-418	247	2	national	national	PROPN
ftr-418	247	3	indian	indian	PROPN
ftr-418	247	4	gaming	game	VERB
ftr-418	247	5	a	a	DET
ftr-418	247	6	s	s	NOUN
ftr-418	247	7	s	s	NOUN
ftr-418	247	8	o	o	NOUN
ftr-418	247	9	c	c	NOUN
ftr-418	248	1	i	i	PRON
ftr-418	249	1	a	a	DET
ftr-418	249	2	t	t	NOUN
ftr-418	250	1	i	i	PRON
ftr-418	250	2	o	o	VERB
ftr-418	250	3	n	n	INTJ
ftr-418	250	4	,	,	PUNCT
ftr-418	250	5	t	t	NOUN
ftr-418	250	6	r	r	NOUN
ftr-418	250	7	i	i	NOUN
ftr-418	250	8	b	b	PROPN
ftr-418	250	9	a	a	DET
ftr-418	250	10	l	l	NOUN
ftr-418	250	11	g	g	NOUN
ftr-418	250	12	a	a	PRON
ftr-418	250	13	m	m	VERB
ftr-418	250	14	i	i	PRON
ftr-418	250	15	n	n	ADV
ftr-418	250	16	g	g	PROPN
ftr-418	250	17	m	m	PROPN
ftr-418	250	18	y	y	PROPN
ftr-418	251	1	t	t	PROPN
ftr-418	251	2	h	h	NOUN
ftr-418	251	3	s	s	VERB
ftr-418	251	4	a	a	DET
ftr-418	251	5	n	n	NOUN
ftr-418	252	1	d	d	NOUN
ftr-418	252	2	f	f	PROPN
ftr-418	252	3	a	a	DET
ftr-418	252	4	c	c	NOUN
ftr-418	252	5	t	t	PROPN
ftr-418	252	6	s	s	VERB
ftr-418	252	7	a	a	DET
ftr-418	252	8	t	t	NOUN
ftr-418	252	9	http://indiangaming.org/info/pr/myths.shtml	http://indiangaming.org/info/pr/myths.shtml	ADV
ftr-418	252	10	(	(	PUNCT
ftr-418	252	11	last	last	ADV
ftr-418	252	12	visited	visit	VERB
ftr-418	252	13	june	june	PROPN
ftr-418	252	14	26	26	NUM
ftr-418	252	15	,	,	PUNCT
ftr-418	252	16	2003	2003	NUM
ftr-418	252	17	)	)	PUNCT
ftr-418	252	18	(	(	PUNCT
ftr-418	252	19	on	on	ADP
ftr-418	252	20	file	file	NOUN
ftr-418	252	21	with	with	ADP
ftr-418	252	22	the	the	DET
ftr-418	252	23	author	author	NOUN
ftr-418	252	24	)	)	PUNCT
ftr-418	252	25	(	(	PUNCT
ftr-418	252	26	listing	list	VERB
ftr-418	252	27	the	the	DET
ftr-418	252	28	belief	belief	NOUN
ftr-418	252	29	that	that	SCONJ
ftr-418	252	30	indians	indians	PROPN
ftr-418	252	31	pay	pay	VERB
ftr-418	252	32	no	no	DET
ftr-418	252	33	taxes	taxis	NOUN
ftr-418	252	34	as	as	ADP
ftr-418	252	35	one	one	NUM
ftr-418	252	36	of	of	ADP
ftr-418	252	37	the	the	DET
ftr-418	252	38	great	great	ADJ
ftr-418	252	39	“	"	PUNCT
ftr-418	252	40	myths	myth	NOUN
ftr-418	252	41	”	"	PUNCT
ftr-418	252	42	of	of	ADP
ftr-418	252	43	indian	indian	PROPN
ftr-418	252	44	gaming	gaming	NOUN
ftr-418	252	45	)	)	PUNCT
ftr-418	252	46	;	;	PUNCT
ftr-418	252	47	jerry	jerry	NOUN
ftr-418	252	48	useem	useem	PROPN
ftr-418	252	49	,	,	PUNCT
ftr-418	252	50	the	the	DET
ftr-418	252	51	big	big	ADJ
ftr-418	252	52	gamble	gamble	NOUN
ftr-418	252	53	,	,	PUNCT
ftr-418	252	54	fortune	fortune	NOUN
ftr-418	252	55	,	,	PUNCT
ftr-418	252	56	oct	oct	PROPN
ftr-418	252	57	.	.	PROPN
ftr-418	252	58	2	2	NUM
ftr-418	252	59	,	,	PUNCT
ftr-418	252	60	2000	2000	NUM
ftr-418	252	61	,	,	PUNCT
ftr-418	252	62	at	at	ADP
ftr-418	252	63	222	222	NUM
ftr-418	252	64	,	,	PUNCT
ftr-418	252	65	230	230	NUM
ftr-418	252	66	(	(	PUNCT
ftr-418	252	67	quoting	quote	VERB
ftr-418	252	68	the	the	DET
ftr-418	252	69	manager	manager	NOUN
ftr-418	252	70	of	of	ADP
ftr-418	252	71	a	a	DET
ftr-418	252	72	fledgling	fledgling	NOUN
ftr-418	252	73	spokane	spokane	NOUN
ftr-418	252	74	indian	indian	PROPN
ftr-418	252	75	casino	casino	PROPN
ftr-418	252	76	in	in	ADP
ftr-418	252	77	washington	washington	PROPN
ftr-418	252	78	:	:	PUNCT
ftr-418	252	79	“	"	PUNCT
ftr-418	252	80	there	there	PRON
ftr-418	252	81	’s	’	VERB
ftr-418	252	82	a	a	DET
ftr-418	252	83	perception	perception	NOUN
ftr-418	252	84	that	that	SCONJ
ftr-418	252	85	indians	indians	PROPN
ftr-418	252	86	are	be	AUX
ftr-418	252	87	getting	get	VERB
ftr-418	252	88	rich	rich	ADJ
ftr-418	252	89	off	off	ADP
ftr-418	252	90	the	the	DET
ftr-418	252	91	casinos	casino	NOUN
ftr-418	252	92	;	;	PUNCT
ftr-418	252	93	[	[	X
ftr-418	252	94	t]hey	t]hey	PRON
ftr-418	252	95	feel	feel	VERB
ftr-418	252	96	like	like	SCONJ
ftr-418	252	97	we	we	PRON
ftr-418	252	98	do	do	AUX
ftr-418	252	99	n’t	not	PART
ftr-418	252	100	pay	pay	VERB
ftr-418	252	101	taxes	taxis	NOUN
ftr-418	252	102	,	,	PUNCT
ftr-418	252	103	we	we	PRON
ftr-418	252	104	can	can	AUX
ftr-418	252	105	have	have	VERB
ftr-418	252	106	casinos	casino	NOUN
ftr-418	252	107	,	,	PUNCT
ftr-418	252	108	and	and	CCONJ
ftr-418	252	109	we	we	PRON
ftr-418	252	110	get	get	VERB
ftr-418	252	111	checks	check	NOUN
ftr-418	252	112	from	from	ADP
ftr-418	252	113	the	the	DET
ftr-418	252	114	government	government	NOUN
ftr-418	252	115	.	.	PUNCT
ftr-418	252	116	”	"	PUNCT
ftr-418	252	117	)	)	PUNCT
ftr-418	252	118	.	.	PUNCT
ftr-418	253	1	the	the	DET
ftr-418	253	2	fact	fact	NOUN
ftr-418	253	3	that	that	SCONJ
ftr-418	253	4	individual	individual	ADJ
ftr-418	253	5	indians	indian	NOUN
ftr-418	253	6	pay	pay	VERB
ftr-418	253	7	federal	federal	ADJ
ftr-418	253	8	income	income	NOUN
ftr-418	253	9	tax	tax	NOUN
ftr-418	253	10	becomes	become	VERB
ftr-418	253	11	important	important	ADJ
ftr-418	253	12	in	in	ADP
ftr-418	253	13	analyzing	analyze	VERB
ftr-418	253	14	whether	whether	SCONJ
ftr-418	253	15	gaming	game	VERB
ftr-418	253	16	income	income	NOUN
ftr-418	253	17	should	should	AUX
ftr-418	253	18	be	be	AUX
ftr-418	253	19	taxed	tax	VERB
ftr-418	253	20	at	at	ADP
ftr-418	253	21	the	the	DET
ftr-418	253	22	tribal	tribal	ADJ
ftr-418	253	23	level	level	NOUN
ftr-418	253	24	.	.	PUNCT
ftr-418	254	1	see	see	VERB
ftr-418	254	2	discussion	discussion	NOUN
ftr-418	254	3	infra	infra	NOUN
ftr-418	254	4	part	part	NOUN
ftr-418	254	5	v.	v.	ADP
ftr-418	254	6	for	for	ADP
ftr-418	254	7	further	further	ADJ
ftr-418	254	8	reading	reading	NOUN
ftr-418	254	9	on	on	ADP
ftr-418	254	10	the	the	DET
ftr-418	254	11	taxation	taxation	NOUN
ftr-418	254	12	of	of	ADP
ftr-418	254	13	individual	individual	ADJ
ftr-418	254	14	indians	indians	PROPN
ftr-418	254	15	,	,	PUNCT
ftr-418	254	16	see	see	VERB
ftr-418	254	17	rev	rev	PROPN
ftr-418	254	18	.	.	PUNCT
ftr-418	254	19	rul	rul	PROPN
ftr-418	254	20	.	.	PUNCT
ftr-418	255	1	67	67	NUM
ftr-418	255	2	-	-	SYM
ftr-418	255	3	284	284	NUM
ftr-418	255	4	,	,	PUNCT
ftr-418	255	5	1967	1967	NUM
ftr-418	255	6	-	-	SYM
ftr-418	255	7	2	2	NUM
ftr-418	255	8	c.b	c.b	PROPN
ftr-418	255	9	.	.	PROPN
ftr-418	255	10	55	55	NUM
ftr-418	255	11	;	;	PUNCT
ftr-418	255	12	see	see	VERB
ftr-418	255	13	also	also	ADV
ftr-418	255	14	monsivais	monsivais	PROPN
ftr-418	255	15	,	,	PUNCT
ftr-418	255	16	supra	supra	PROPN
ftr-418	255	17	note	note	NOUN
ftr-418	255	18	9	9	NUM
ftr-418	255	19	,	,	PUNCT
ftr-418	255	20	at	at	ADP
ftr-418	255	21	403	403	NUM
ftr-418	255	22	-	-	SYM
ftr-418	255	23	07	07	NUM
ftr-418	255	24	.	.	NOUN
ftr-418	256	1	1	1	NUM
ftr-418	256	2	.	.	X
ftr-418	256	3	revenue	revenue	NOUN
ftr-418	256	4	ruling	rule	VERB
ftr-418	256	5	67	67	NUM
ftr-418	256	6	-	-	SYM
ftr-418	256	7	284	284	NUM
ftr-418	256	8	–	–	PUNCT
ftr-418	256	9	revenue	revenue	NOUN
ftr-418	256	10	ruling	rule	VERB
ftr-418	256	11	67	67	NUM
ftr-418	256	12	-	-	SYM
ftr-418	256	13	284	284	NUM
ftr-418	256	14	was	be	AUX
ftr-418	256	15	issued	issue	VERB
ftr-418	256	16	under26	under26	NOUN
ftr-418	256	17	section	section	NOUN
ftr-418	256	18	61	61	NUM
ftr-418	256	19	,	,	PUNCT
ftr-418	256	20	which	which	PRON
ftr-418	256	21	defines	define	VERB
ftr-418	256	22	gross	gross	ADJ
ftr-418	256	23	income	income	NOUN
ftr-418	256	24	broadly	broadly	ADV
ftr-418	256	25	as	as	ADP
ftr-418	256	26	“	"	PUNCT
ftr-418	256	27	income	income	NOUN
ftr-418	256	28	from	from	ADP
ftr-418	256	29	whatever	whatever	DET
ftr-418	256	30	source	source	NOUN
ftr-418	256	31	derived	derive	VERB
ftr-418	256	32	.	.	PUNCT
ftr-418	256	33	.	.	PUNCT
ftr-418	256	34	.	.	PUNCT
ftr-418	257	1	.	.	PUNCT
ftr-418	257	2	”	"	PUNCT
ftr-418	258	1	this	this	DET
ftr-418	258	2	ruling	ruling	NOUN
ftr-418	258	3	was	be	AUX
ftr-418	258	4	unusual	unusual	ADJ
ftr-418	258	5	in	in	SCONJ
ftr-418	258	6	that	that	SCONJ
ftr-418	258	7	it	it	PRON
ftr-418	258	8	was	be	AUX
ftr-418	258	9	based	base	VERB
ftr-418	258	10	on	on	ADP
ftr-418	258	11	a	a	DET
ftr-418	258	12	general27	general27	NOUN
ftr-418	258	13	question	question	NOUN
ftr-418	258	14	rather	rather	ADV
ftr-418	258	15	than	than	ADP
ftr-418	258	16	a	a	DET
ftr-418	258	17	specific	specific	ADJ
ftr-418	258	18	set	set	NOUN
ftr-418	258	19	of	of	ADP
ftr-418	258	20	facts	fact	NOUN
ftr-418	258	21	.	.	PUNCT
ftr-418	259	1	the	the	DET
ftr-418	259	2	ruling	ruling	NOUN
ftr-418	259	3	simply	simply	ADV
ftr-418	259	4	stated	state	VERB
ftr-418	259	5	that	that	SCONJ
ftr-418	259	6	the28	the28	PROPN
ftr-418	259	7	irs	irs	PROPN
ftr-418	259	8	had	have	AUX
ftr-418	259	9	been	be	AUX
ftr-418	259	10	asked	ask	VERB
ftr-418	259	11	“	"	PUNCT
ftr-418	259	12	to	to	PART
ftr-418	259	13	set	set	VERB
ftr-418	259	14	forth	forth	ADP
ftr-418	259	15	the	the	DET
ftr-418	259	16	general	general	ADJ
ftr-418	259	17	principles	principle	NOUN
ftr-418	259	18	applicable	applicable	ADJ
ftr-418	259	19	to	to	ADP
ftr-418	259	20	the	the	DET
ftr-418	259	21	federal	federal	ADJ
ftr-418	259	22	income	income	NOUN
ftr-418	259	23	tax	tax	NOUN
ftr-418	259	24	treatment	treatment	NOUN
ftr-418	259	25	of	of	ADP
ftr-418	259	26	income	income	NOUN
ftr-418	259	27	paid	pay	VERB
ftr-418	259	28	to	to	ADP
ftr-418	259	29	or	or	CCONJ
ftr-418	259	30	on	on	ADP
ftr-418	259	31	behalf	behalf	NOUN
ftr-418	259	32	of	of	ADP
ftr-418	259	33	enrolled	enrol	VERB
ftr-418	259	34	members	member	NOUN
ftr-418	259	35	of	of	ADP
ftr-418	259	36	indian	indian	ADJ
ftr-418	259	37	tribes	tribe	NOUN
ftr-418	259	38	.	.	PUNCT
ftr-418	259	39	”	"	PUNCT
ftr-418	260	1	the	the	DET
ftr-418	260	2	ruling	ruling	NOUN
ftr-418	260	3	dealt	deal	VERB
ftr-418	260	4	both	both	CCONJ
ftr-418	260	5	with	with	ADP
ftr-418	260	6	the	the	DET
ftr-418	260	7	taxation	taxation	NOUN
ftr-418	260	8	of	of	ADP
ftr-418	260	9	individual	individual	ADJ
ftr-418	260	10	indians	indian	NOUN
ftr-418	260	11	and29	and29	ADJ
ftr-418	260	12	with	with	ADP
ftr-418	260	13	indian	indian	ADJ
ftr-418	260	14	tribes	tribe	NOUN
ftr-418	260	15	.	.	PUNCT
ftr-418	261	1	a.	a.	NOUN
ftr-418	261	2	taxation	taxation	NOUN
ftr-418	261	3	of	of	ADP
ftr-418	261	4	individual	individual	ADJ
ftr-418	261	5	indians	indians	PROPN
ftr-418	261	6	most	most	ADJ
ftr-418	261	7	of	of	ADP
ftr-418	261	8	revenue	revenue	NOUN
ftr-418	261	9	ruling	rule	VERB
ftr-418	261	10	67	67	NUM
ftr-418	261	11	-	-	SYM
ftr-418	261	12	284	284	NUM
ftr-418	261	13	addressed	address	VERB
ftr-418	261	14	the	the	DET
ftr-418	261	15	tax	tax	NOUN
ftr-418	261	16	treatment	treatment	NOUN
ftr-418	261	17	of	of	ADP
ftr-418	261	18	individual	individual	ADJ
ftr-418	261	19	indians	indians	PROPN
ftr-418	261	20	.	.	PUNCT
ftr-418	262	1	while	while	SCONJ
ftr-418	262	2	a	a	DET
ftr-418	262	3	detailed	detailed	ADJ
ftr-418	262	4	review	review	NOUN
ftr-418	262	5	of	of	ADP
ftr-418	262	6	the	the	DET
ftr-418	262	7	taxation	taxation	NOUN
ftr-418	262	8	of	of	ADP
ftr-418	262	9	individual	individual	ADJ
ftr-418	262	10	indians	indians	PROPN
ftr-418	262	11	is	be	AUX
ftr-418	262	12	beyond	beyond	ADP
ftr-418	262	13	the	the	DET
ftr-418	262	14	scope	scope	NOUN
ftr-418	262	15	of	of	ADP
ftr-418	262	16	this	this	DET
ftr-418	262	17	article	article	NOUN
ftr-418	262	18	,	,	PUNCT
ftr-418	262	19	a	a	DET
ftr-418	262	20	summary	summary	NOUN
ftr-418	262	21	is	be	AUX
ftr-418	262	22	provided	provide	VERB
ftr-418	262	23	here	here	ADV
ftr-418	262	24	to	to	PART
ftr-418	262	25	dispel	dispel	VERB
ftr-418	262	26	the	the	DET
ftr-418	262	27	widely	widely	ADV
ftr-418	262	28	held	hold	VERB
ftr-418	262	29	belief	belief	NOUN
ftr-418	262	30	that	that	SCONJ
ftr-418	262	31	indians	indian	NOUN
ftr-418	262	32	do	do	AUX
ftr-418	262	33	not	not	PART
ftr-418	262	34	pay	pay	VERB
ftr-418	262	35	any	any	DET
ftr-418	262	36	income	income	NOUN
ftr-418	262	37	tax	tax	NOUN
ftr-418	262	38	.	.	PUNCT
ftr-418	263	1	the	the	DET
ftr-418	263	2	supreme	supreme	ADJ
ftr-418	263	3	court30	court30	NOUN
ftr-418	263	4	in	in	ADP
ftr-418	263	5	1956	1956	NUM
ftr-418	263	6	made	make	VERB
ftr-418	263	7	the	the	DET
ftr-418	263	8	general	general	ADJ
ftr-418	263	9	tax	tax	NOUN
ftr-418	263	10	status	status	NOUN
ftr-418	263	11	of	of	ADP
ftr-418	263	12	indians	indians	PROPN
ftr-418	263	13	clear	clear	VERB
ftr-418	263	14	:	:	PUNCT
ftr-418	263	15	“	"	PUNCT
ftr-418	263	16	we	we	PRON
ftr-418	263	17	agree	agree	VERB
ftr-418	263	18	with	with	ADP
ftr-418	263	19	the	the	DET
ftr-418	263	20	354	354	NUM
ftr-418	263	21	florida	florida	PROPN
ftr-418	263	22	tax	tax	NOUN
ftr-418	263	23	review	review	NOUN
ftr-418	263	24	[	[	X
ftr-418	263	25	vol.6:4	vol.6:4	ADP
ftr-418	263	26	31	31	NUM
ftr-418	263	27	.	.	PUNCT
ftr-418	264	1	squire	squire	PROPN
ftr-418	264	2	v.	v.	PROPN
ftr-418	264	3	capoeman	capoeman	NOUN
ftr-418	264	4	,	,	PUNCT
ftr-418	264	5	351	351	NUM
ftr-418	264	6	u.s	u.s	PROPN
ftr-418	264	7	.	.	PROPN
ftr-418	264	8	1	1	NUM
ftr-418	264	9	,	,	PUNCT
ftr-418	264	10	6	6	NUM
ftr-418	264	11	(	(	PUNCT
ftr-418	264	12	1956	1956	NUM
ftr-418	264	13	)	)	PUNCT
ftr-418	264	14	.	.	PUNCT
ftr-418	265	1	32	32	NUM
ftr-418	265	2	.	.	PUNCT
ftr-418	266	1	rev	rev	PROPN
ftr-418	266	2	.	.	PUNCT
ftr-418	267	1	rul	rul	PROPN
ftr-418	267	2	.	.	PUNCT
ftr-418	268	1	67	67	NUM
ftr-418	268	2	-	-	SYM
ftr-418	268	3	284	284	NUM
ftr-418	268	4	,	,	PUNCT
ftr-418	268	5	1967	1967	NUM
ftr-418	268	6	-	-	SYM
ftr-418	268	7	2	2	NUM
ftr-418	268	8	c.b	c.b	PROPN
ftr-418	268	9	.	.	PROPN
ftr-418	268	10	55	55	NUM
ftr-418	268	11	.	.	X
ftr-418	269	1	33	33	NUM
ftr-418	269	2	.	.	NOUN
ftr-418	269	3	351	351	NUM
ftr-418	269	4	u.s	u.s	PROPN
ftr-418	269	5	.	.	PROPN
ftr-418	269	6	at	at	ADP
ftr-418	269	7	8	8	NUM
ftr-418	269	8	.	.	PUNCT
ftr-418	269	9	in	in	ADP
ftr-418	269	10	capoeman	capoeman	NOUN
ftr-418	269	11	,	,	PUNCT
ftr-418	269	12	an	an	DET
ftr-418	269	13	indian	indian	ADJ
ftr-418	269	14	couple	couple	NOUN
ftr-418	269	15	claimed	claim	VERB
ftr-418	269	16	they	they	PRON
ftr-418	269	17	were	be	AUX
ftr-418	269	18	exempt	exempt	ADJ
ftr-418	269	19	from	from	ADP
ftr-418	269	20	federal	federal	ADJ
ftr-418	269	21	tax	tax	NOUN
ftr-418	269	22	on	on	ADP
ftr-418	269	23	profits	profit	NOUN
ftr-418	269	24	from	from	ADP
ftr-418	269	25	the	the	DET
ftr-418	269	26	sale	sale	NOUN
ftr-418	269	27	of	of	ADP
ftr-418	269	28	timber	timber	NOUN
ftr-418	269	29	on	on	ADP
ftr-418	269	30	land	land	NOUN
ftr-418	269	31	that	that	PRON
ftr-418	269	32	was	be	AUX
ftr-418	269	33	held	hold	VERB
ftr-418	269	34	in	in	ADP
ftr-418	269	35	trust	trust	NOUN
ftr-418	269	36	for	for	ADP
ftr-418	269	37	them	they	PRON
ftr-418	269	38	by	by	ADP
ftr-418	269	39	the	the	DET
ftr-418	269	40	federal	federal	ADJ
ftr-418	269	41	government	government	NOUN
ftr-418	269	42	.	.	PUNCT
ftr-418	270	1	i	i	PRON
ftr-418	270	2	d.	d.	PROPN
ftr-418	270	3	at	at	ADP
ftr-418	270	4	4	4	NUM
ftr-418	270	5	-	-	SYM
ftr-418	270	6	5	5	NUM
ftr-418	270	7	.	.	PUNCT
ftr-418	271	1	after	after	ADP
ftr-418	271	2	noting	note	VERB
ftr-418	271	3	that	that	SCONJ
ftr-418	271	4	indians	indians	PROPN
ftr-418	271	5	are	be	AUX
ftr-418	271	6	generally	generally	ADV
ftr-418	271	7	subject	subject	ADJ
ftr-418	271	8	to	to	ADP
ftr-418	271	9	the	the	DET
ftr-418	271	10	federal	federal	ADJ
ftr-418	271	11	income	income	NOUN
ftr-418	271	12	tax	tax	NOUN
ftr-418	271	13	,	,	PUNCT
ftr-418	271	14	the	the	DET
ftr-418	271	15	court	court	NOUN
ftr-418	271	16	found	find	VERB
ftr-418	271	17	that	that	SCONJ
ftr-418	271	18	the	the	DET
ftr-418	271	19	timber	timber	NOUN
ftr-418	271	20	sale	sale	NOUN
ftr-418	271	21	income	income	NOUN
ftr-418	271	22	was	be	AUX
ftr-418	271	23	tax	tax	NOUN
ftr-418	271	24	-	-	PUNCT
ftr-418	271	25	exempt	exempt	ADJ
ftr-418	271	26	under	under	ADP
ftr-418	271	27	the	the	DET
ftr-418	271	28	gaa	gaa	PROPN
ftr-418	271	29	.	.	PUNCT
ftr-418	272	1	i	i	PRON
ftr-418	272	2	d.	d.	PROPN
ftr-418	272	3	at	at	ADP
ftr-418	272	4	10	10	NUM
ftr-418	272	5	.	.	PUNCT
ftr-418	273	1	34	34	NUM
ftr-418	273	2	.	.	NOUN
ftr-418	274	1	25	25	NUM
ftr-418	274	2	u.s.c	u.s.c	ADJ
ftr-418	274	3	.	.	PUNCT
ftr-418	275	1	§	§	PROPN
ftr-418	275	2	348	348	NUM
ftr-418	275	3	(	(	PUNCT
ftr-418	275	4	2000	2000	NUM
ftr-418	275	5	)	)	PUNCT
ftr-418	275	6	.	.	PUNCT
ftr-418	276	1	35	35	NUM
ftr-418	276	2	.	.	PUNCT
ftr-418	277	1	rev	rev	PROPN
ftr-418	277	2	.	.	PUNCT
ftr-418	278	1	rul	rul	PROPN
ftr-418	278	2	.	.	PUNCT
ftr-418	279	1	67	67	NUM
ftr-418	279	2	-	-	SYM
ftr-418	279	3	284	284	NUM
ftr-418	279	4	,	,	PUNCT
ftr-418	279	5	1967	1967	NUM
ftr-418	279	6	-	-	SYM
ftr-418	279	7	2	2	NUM
ftr-418	279	8	c.b	c.b	PROPN
ftr-418	279	9	.	.	PROPN
ftr-418	279	10	55	55	NUM
ftr-418	279	11	.	.	X
ftr-418	280	1	36	36	NUM
ftr-418	280	2	.	.	NOUN
ftr-418	280	3	25	25	NUM
ftr-418	280	4	u.s.c	u.s.c	ADJ
ftr-418	280	5	.	.	PUNCT
ftr-418	281	1	§	§	PROPN
ftr-418	281	2	349	349	NUM
ftr-418	281	3	(	(	PUNCT
ftr-418	281	4	2000	2000	NUM
ftr-418	281	5	)	)	PUNCT
ftr-418	281	6	.	.	PUNCT
ftr-418	282	1	37	37	NUM
ftr-418	282	2	.	.	PUNCT
ftr-418	282	3	capoeman	capoeman	NOUN
ftr-418	282	4	,	,	PUNCT
ftr-418	282	5	351	351	NUM
ftr-418	282	6	u.s	u.s	PROPN
ftr-418	282	7	.	.	PROPN
ftr-418	282	8	at	at	ADP
ftr-418	282	9	8	8	NUM
ftr-418	282	10	.	.	PUNCT
ftr-418	282	11	38	38	NUM
ftr-418	282	12	.	.	PUNCT
ftr-418	283	1	the	the	DET
ftr-418	283	2	irs	irs	PROPN
ftr-418	283	3	lays	lay	VERB
ftr-418	283	4	out	out	ADP
ftr-418	283	5	the	the	DET
ftr-418	283	6	following	follow	VERB
ftr-418	283	7	five	five	NUM
ftr-418	283	8	part	part	NOUN
ftr-418	283	9	test	test	NOUN
ftr-418	283	10	to	to	PART
ftr-418	283	11	determine	determine	VERB
ftr-418	283	12	whether	whether	SCONJ
ftr-418	283	13	income	income	NOUN
ftr-418	283	14	is	be	AUX
ftr-418	283	15	exempt	exempt	ADJ
ftr-418	283	16	under	under	ADP
ftr-418	283	17	the	the	DET
ftr-418	283	18	gaa	gaa	NOUN
ftr-418	283	19	:	:	PUNCT
ftr-418	283	20	(	(	PUNCT
ftr-418	283	21	1	1	X
ftr-418	283	22	)	)	PUNCT
ftr-418	283	23	the	the	DET
ftr-418	283	24	land	land	NOUN
ftr-418	283	25	in	in	ADP
ftr-418	283	26	question	question	NOUN
ftr-418	283	27	is	be	AUX
ftr-418	283	28	held	hold	VERB
ftr-418	283	29	in	in	ADP
ftr-418	283	30	trust	trust	NOUN
ftr-418	283	31	by	by	ADP
ftr-418	283	32	the	the	DET
ftr-418	283	33	united	united	PROPN
ftr-418	283	34	states	states	PROPN
ftr-418	283	35	government	government	NOUN
ftr-418	283	36	;	;	PUNCT
ftr-418	283	37	(	(	PUNCT
ftr-418	283	38	2	2	X
ftr-418	283	39	)	)	PUNCT
ftr-418	283	40	such	such	ADJ
ftr-418	283	41	land	land	NOUN
ftr-418	283	42	is	be	AUX
ftr-418	283	43	restricted	restrict	VERB
ftr-418	283	44	and	and	CCONJ
ftr-418	283	45	allotted	allot	VERB
ftr-418	283	46	and	and	CCONJ
ftr-418	283	47	is	be	AUX
ftr-418	283	48	held	hold	VERB
ftr-418	283	49	for	for	ADP
ftr-418	283	50	an	an	DET
ftr-418	283	51	individual	individual	ADJ
ftr-418	283	52	noncompetent	noncompetent	PROPN
ftr-418	283	53	indian	indian	PROPN
ftr-418	283	54	,	,	PUNCT
ftr-418	283	55	and	and	CCONJ
ftr-418	283	56	not	not	PART
ftr-418	283	57	for	for	ADP
ftr-418	283	58	a	a	DET
ftr-418	283	59	tribe	tribe	NOUN
ftr-418	283	60	;	;	PUNCT
ftr-418	283	61	(	(	PUNCT
ftr-418	283	62	3	3	X
ftr-418	283	63	)	)	PUNCT
ftr-418	283	64	the	the	DET
ftr-418	283	65	income	income	NOUN
ftr-418	283	66	is	be	AUX
ftr-418	283	67	‘	'	PUNCT
ftr-418	283	68	derived	derive	VERB
ftr-418	283	69	directly	directly	ADV
ftr-418	283	70	’	'	PUNCT
ftr-418	283	71	from	from	ADP
ftr-418	283	72	the	the	DET
ftr-418	283	73	land	land	NOUN
ftr-418	283	74	;	;	PUNCT
ftr-418	283	75	(	(	PUNCT
ftr-418	283	76	4	4	X
ftr-418	283	77	)	)	PUNCT
ftr-418	283	78	the	the	DET
ftr-418	283	79	statute	statute	NOUN
ftr-418	283	80	,	,	PUNCT
ftr-418	283	81	treaty	treaty	NOUN
ftr-418	283	82	or	or	CCONJ
ftr-418	283	83	other	other	ADJ
ftr-418	283	84	authority	authority	NOUN
ftr-418	283	85	involved	involve	VERB
ftr-418	283	86	evinces	evince	VERB
ftr-418	283	87	congressional	congressional	ADJ
ftr-418	283	88	intent	intent	NOUN
ftr-418	283	89	that	that	SCONJ
ftr-418	283	90	the	the	DET
ftr-418	283	91	allotment	allotment	NOUN
ftr-418	283	92	be	be	AUX
ftr-418	283	93	used	use	VERB
ftr-418	283	94	as	as	ADP
ftr-418	283	95	a	a	DET
ftr-418	283	96	means	means	NOUN
ftr-418	283	97	of	of	ADP
ftr-418	283	98	protecting	protect	VERB
ftr-418	283	99	the	the	DET
ftr-418	283	100	indian	indian	NOUN
ftr-418	283	101	until	until	ADP
ftr-418	283	102	such	such	ADJ
ftr-418	283	103	time	time	NOUN
ftr-418	283	104	as	as	SCONJ
ftr-418	283	105	he	he	PRON
ftr-418	283	106	becomes	become	VERB
ftr-418	283	107	competent	competent	ADJ
ftr-418	283	108	;	;	PUNCT
ftr-418	283	109	and	and	CCONJ
ftr-418	283	110	(	(	PUNCT
ftr-418	283	111	5	5	X
ftr-418	283	112	)	)	PUNCT
ftr-418	283	113	the	the	DET
ftr-418	283	114	authority	authority	NOUN
ftr-418	283	115	in	in	ADP
ftr-418	283	116	question	question	NOUN
ftr-418	283	117	contains	contain	VERB
ftr-418	283	118	language	language	NOUN
ftr-418	283	119	indicating	indicate	VERB
ftr-418	283	120	clear	clear	ADJ
ftr-418	283	121	congressional	congressional	ADJ
ftr-418	283	122	intent	intent	NOUN
ftr-418	283	123	that	that	SCONJ
ftr-418	283	124	the	the	DET
ftr-418	283	125	land	land	NOUN
ftr-418	283	126	,	,	PUNCT
ftr-418	283	127	until	until	SCONJ
ftr-418	283	128	conveyed	convey	VERB
ftr-418	283	129	in	in	ADP
ftr-418	283	130	fee	fee	NOUN
ftr-418	283	131	simple	simple	NOUN
ftr-418	283	132	to	to	ADP
ftr-418	283	133	the	the	DET
ftr-418	283	134	allottee	allottee	NOUN
ftr-418	283	135	,	,	PUNCT
ftr-418	283	136	is	be	AUX
ftr-418	283	137	not	not	PART
ftr-418	283	138	to	to	PART
ftr-418	283	139	be	be	AUX
ftr-418	283	140	subject	subject	ADJ
ftr-418	283	141	to	to	ADP
ftr-418	283	142	taxation	taxation	NOUN
ftr-418	283	143	.	.	PUNCT
ftr-418	284	1	rev	rev	PROPN
ftr-418	284	2	.	.	PUNCT
ftr-418	285	1	rul	rul	PROPN
ftr-418	285	2	.	.	PUNCT
ftr-418	286	1	67	67	NUM
ftr-418	286	2	-	-	SYM
ftr-418	286	3	284	284	NUM
ftr-418	286	4	,	,	PUNCT
ftr-418	286	5	1967	1967	NUM
ftr-418	286	6	-	-	SYM
ftr-418	286	7	2	2	NUM
ftr-418	286	8	c.b	c.b	PROPN
ftr-418	286	9	.	.	PROPN
ftr-418	286	10	55	55	NUM
ftr-418	286	11	.	.	PUNCT
ftr-418	287	1	the	the	DET
ftr-418	287	2	income	income	NOUN
ftr-418	287	3	will	will	AUX
ftr-418	287	4	be	be	AUX
ftr-418	287	5	taxable	taxable	ADJ
ftr-418	287	6	if	if	SCONJ
ftr-418	287	7	any	any	DET
ftr-418	287	8	one	one	NUM
ftr-418	287	9	of	of	ADP
ftr-418	287	10	the	the	DET
ftr-418	287	11	five	five	NUM
ftr-418	287	12	tests	test	NOUN
ftr-418	287	13	is	be	AUX
ftr-418	287	14	not	not	PART
ftr-418	287	15	met	meet	VERB
ftr-418	287	16	.	.	PUNCT
ftr-418	288	1	i	i	PRON
ftr-418	288	2	d.	d.	PROPN
ftr-418	288	3	the	the	DET
ftr-418	288	4	interpretive	interpretive	ADJ
ftr-418	288	5	issues	issue	NOUN
ftr-418	288	6	mainly	mainly	ADV
ftr-418	288	7	arise	arise	VERB
ftr-418	288	8	over	over	ADP
ftr-418	288	9	whether	whether	SCONJ
ftr-418	288	10	the	the	DET
ftr-418	288	11	income	income	NOUN
ftr-418	288	12	at	at	ADP
ftr-418	288	13	issue	issue	NOUN
ftr-418	288	14	is	be	AUX
ftr-418	288	15	“	"	PUNCT
ftr-418	288	16	derived	derive	VERB
ftr-418	288	17	directly	directly	ADV
ftr-418	288	18	”	"	PUNCT
ftr-418	288	19	from	from	ADP
ftr-418	288	20	the	the	DET
ftr-418	288	21	allotted	allotted	ADJ
ftr-418	288	22	land	land	NOUN
ftr-418	288	23	.	.	PUNCT
ftr-418	289	1	for	for	ADP
ftr-418	289	2	a	a	DET
ftr-418	289	3	summary	summary	NOUN
ftr-418	289	4	of	of	ADP
ftr-418	289	5	the	the	DET
ftr-418	289	6	problems	problem	NOUN
ftr-418	289	7	in	in	ADP
ftr-418	289	8	this	this	DET
ftr-418	289	9	area	area	NOUN
ftr-418	289	10	,	,	PUNCT
ftr-418	289	11	see	see	VERB
ftr-418	289	12	monsivais	monsivais	PROPN
ftr-418	289	13	,	,	PUNCT
ftr-418	289	14	supra	supra	PROPN
ftr-418	289	15	note	note	NOUN
ftr-418	289	16	10	10	NUM
ftr-418	289	17	,	,	PUNCT
ftr-418	289	18	at	at	ADP
ftr-418	289	19	403	403	NUM
ftr-418	289	20	-	-	SYM
ftr-418	289	21	07	07	NUM
ftr-418	289	22	.	.	PUNCT
ftr-418	290	1	at	at	ADV
ftr-418	290	2	least	least	ADV
ftr-418	290	3	one	one	NUM
ftr-418	290	4	issue	issue	NOUN
ftr-418	290	5	here	here	ADV
ftr-418	290	6	has	have	AUX
ftr-418	290	7	been	be	AUX
ftr-418	290	8	resolved	resolve	VERB
ftr-418	290	9	:	:	PUNCT
ftr-418	290	10	the	the	DET
ftr-418	290	11	income	income	NOUN
ftr-418	290	12	earned	earn	VERB
ftr-418	290	13	from	from	ADP
ftr-418	290	14	the	the	DET
ftr-418	290	15	reinvestment	reinvestment	NOUN
ftr-418	290	16	(	(	PUNCT
ftr-418	290	17	outside	outside	ADP
ftr-418	290	18	of	of	ADP
ftr-418	290	19	the	the	DET
ftr-418	290	20	allotted	allotted	ADJ
ftr-418	290	21	land	land	NOUN
ftr-418	290	22	itself	itself	PRON
ftr-418	290	23	)	)	PUNCT
ftr-418	290	24	government	government	NOUN
ftr-418	290	25	that	that	SCONJ
ftr-418	290	26	indians	indians	PROPN
ftr-418	290	27	are	be	AUX
ftr-418	290	28	citizens	citizen	NOUN
ftr-418	290	29	and	and	CCONJ
ftr-418	290	30	that	that	SCONJ
ftr-418	290	31	in	in	ADP
ftr-418	290	32	ordinary	ordinary	ADJ
ftr-418	290	33	affairs	affair	NOUN
ftr-418	290	34	of	of	ADP
ftr-418	290	35	life	life	NOUN
ftr-418	290	36	,	,	PUNCT
ftr-418	290	37	not	not	PART
ftr-418	290	38	governed	govern	VERB
ftr-418	290	39	by	by	ADP
ftr-418	290	40	treaties	treaty	NOUN
ftr-418	290	41	or	or	CCONJ
ftr-418	290	42	remedial	remedial	ADJ
ftr-418	290	43	legislation	legislation	NOUN
ftr-418	290	44	,	,	PUNCT
ftr-418	290	45	they	they	PRON
ftr-418	290	46	are	be	AUX
ftr-418	290	47	subject	subject	ADJ
ftr-418	290	48	to	to	ADP
ftr-418	290	49	the	the	DET
ftr-418	290	50	payment	payment	NOUN
ftr-418	290	51	of	of	ADP
ftr-418	290	52	income	income	NOUN
ftr-418	290	53	taxes	taxis	NOUN
ftr-418	290	54	as	as	SCONJ
ftr-418	290	55	are	be	AUX
ftr-418	290	56	other	other	ADJ
ftr-418	290	57	citizens	citizen	NOUN
ftr-418	290	58	.	.	PUNCT
ftr-418	290	59	”	"	PUNCT
ftr-418	291	1	this	this	DET
ftr-418	291	2	general	general	ADJ
ftr-418	291	3	rule	rule	NOUN
ftr-418	291	4	that	that	SCONJ
ftr-418	291	5	individual	individual	ADJ
ftr-418	291	6	indians31	indians31	NOUN
ftr-418	291	7	are	be	AUX
ftr-418	291	8	subject	subject	ADJ
ftr-418	291	9	to	to	ADP
ftr-418	291	10	federal	federal	ADJ
ftr-418	291	11	income	income	NOUN
ftr-418	291	12	taxation	taxation	NOUN
ftr-418	291	13	is	be	AUX
ftr-418	291	14	subject	subject	ADJ
ftr-418	291	15	to	to	ADP
ftr-418	291	16	a	a	DET
ftr-418	291	17	couple	couple	NOUN
ftr-418	291	18	of	of	ADP
ftr-418	291	19	exceptions	exception	NOUN
ftr-418	291	20	.	.	PUNCT
ftr-418	292	1	first	first	ADV
ftr-418	292	2	,	,	PUNCT
ftr-418	292	3	income	income	NOUN
ftr-418	292	4	derived	derive	VERB
ftr-418	292	5	by	by	ADP
ftr-418	292	6	an	an	DET
ftr-418	292	7	indian	indian	NOUN
ftr-418	292	8	directly	directly	ADV
ftr-418	292	9	from	from	ADP
ftr-418	292	10	allotted	allotted	ADJ
ftr-418	292	11	lands	land	NOUN
ftr-418	292	12	held	hold	VERB
ftr-418	292	13	in	in	ADP
ftr-418	292	14	trust	trust	NOUN
ftr-418	292	15	by	by	ADP
ftr-418	292	16	the	the	DET
ftr-418	292	17	federal	federal	ADJ
ftr-418	292	18	government	government	NOUN
ftr-418	292	19	is	be	AUX
ftr-418	292	20	not	not	PART
ftr-418	292	21	subject	subject	ADJ
ftr-418	292	22	to	to	ADP
ftr-418	292	23	the	the	DET
ftr-418	292	24	federal	federal	ADJ
ftr-418	292	25	income	income	NOUN
ftr-418	292	26	tax	tax	NOUN
ftr-418	292	27	.	.	PUNCT
ftr-418	293	1	this	this	PRON
ftr-418	293	2	was	be	AUX
ftr-418	293	3	based	base	VERB
ftr-418	293	4	on32	on32	PROPN
ftr-418	293	5	the	the	DET
ftr-418	293	6	supreme	supreme	PROPN
ftr-418	293	7	court	court	PROPN
ftr-418	293	8	’s	’s	PART
ftr-418	293	9	interpretation	interpretation	NOUN
ftr-418	293	10	of	of	ADP
ftr-418	293	11	the	the	DET
ftr-418	293	12	general	general	ADJ
ftr-418	293	13	allotment	allotment	PROPN
ftr-418	293	14	act	act	NOUN
ftr-418	293	15	(	(	PUNCT
ftr-418	293	16	“	"	PUNCT
ftr-418	293	17	gaa	gaa	PROPN
ftr-418	293	18	”	"	PUNCT
ftr-418	293	19	)	)	PUNCT
ftr-418	293	20	in	in	ADP
ftr-418	293	21	squire	squire	NOUN
ftr-418	293	22	v.	v.	ADP
ftr-418	293	23	capoeman	capoeman	NOUN
ftr-418	293	24	.	.	PUNCT
ftr-418	294	1	the	the	DET
ftr-418	294	2	gaa	gaa	PROPN
ftr-418	294	3	,	,	PUNCT
ftr-418	294	4	passed	pass	VERB
ftr-418	294	5	in	in	ADP
ftr-418	294	6	1887	1887	NUM
ftr-418	294	7	and	and	CCONJ
ftr-418	294	8	reflecting	reflect	VERB
ftr-418	294	9	prevailing33	prevailing33	PROPN
ftr-418	294	10	federal	federal	PROPN
ftr-418	294	11	indian	indian	ADJ
ftr-418	294	12	policy	policy	NOUN
ftr-418	294	13	at	at	ADP
ftr-418	294	14	that	that	DET
ftr-418	294	15	time	time	NOUN
ftr-418	294	16	,	,	PUNCT
ftr-418	294	17	provided	provide	VERB
ftr-418	294	18	that	that	SCONJ
ftr-418	294	19	certain	certain	ADJ
ftr-418	294	20	tribal	tribal	ADJ
ftr-418	294	21	lands	land	NOUN
ftr-418	294	22	were	be	AUX
ftr-418	294	23	to	to	PART
ftr-418	294	24	be	be	AUX
ftr-418	294	25	allotted	allot	VERB
ftr-418	294	26	to	to	ADP
ftr-418	294	27	individual	individual	ADJ
ftr-418	294	28	indians	indians	PROPN
ftr-418	294	29	but	but	CCONJ
ftr-418	294	30	were	be	AUX
ftr-418	294	31	to	to	PART
ftr-418	294	32	be	be	AUX
ftr-418	294	33	held	hold	VERB
ftr-418	294	34	in	in	ADP
ftr-418	294	35	trust	trust	NOUN
ftr-418	294	36	by	by	ADP
ftr-418	294	37	the	the	DET
ftr-418	294	38	federal	federal	ADJ
ftr-418	294	39	government	government	NOUN
ftr-418	294	40	for	for	ADP
ftr-418	294	41	a	a	DET
ftr-418	294	42	period	period	NOUN
ftr-418	294	43	of	of	ADP
ftr-418	294	44	years	year	NOUN
ftr-418	294	45	.	.	PUNCT
ftr-418	295	1	the	the	DET
ftr-418	295	2	purpose	purpose	NOUN
ftr-418	295	3	in	in	ADP
ftr-418	295	4	doing	do	VERB
ftr-418	295	5	so	so	ADV
ftr-418	295	6	was	be	AUX
ftr-418	295	7	to	to	PART
ftr-418	295	8	“	"	PUNCT
ftr-418	295	9	protect	protect	VERB
ftr-418	295	10	the34	the34	PROPN
ftr-418	295	11	indians	indians	PROPN
ftr-418	295	12	’	’	PART
ftr-418	295	13	interest	interest	NOUN
ftr-418	295	14	and	and	CCONJ
ftr-418	295	15	to	to	PART
ftr-418	295	16	prepare	prepare	VERB
ftr-418	295	17	the	the	DET
ftr-418	295	18	indians	indians	PROPN
ftr-418	295	19	to	to	PART
ftr-418	295	20	take	take	VERB
ftr-418	295	21	their	their	PRON
ftr-418	295	22	place	place	NOUN
ftr-418	295	23	as	as	ADP
ftr-418	295	24	independent	independent	ADJ
ftr-418	295	25	qualified	qualified	ADJ
ftr-418	295	26	members	member	NOUN
ftr-418	295	27	of	of	ADP
ftr-418	295	28	the	the	DET
ftr-418	295	29	modern	modern	ADJ
ftr-418	295	30	body	body	NOUN
ftr-418	295	31	politic	politic	NOUN
ftr-418	295	32	.	.	PUNCT
ftr-418	295	33	”	"	PUNCT
ftr-418	296	1	at	at	ADP
ftr-418	296	2	the	the	DET
ftr-418	296	3	end	end	NOUN
ftr-418	296	4	of	of	ADP
ftr-418	296	5	the	the	DET
ftr-418	296	6	trust	trust	NOUN
ftr-418	296	7	period,35	period,35	NOUN
ftr-418	296	8	the	the	DET
ftr-418	296	9	government	government	NOUN
ftr-418	296	10	was	be	AUX
ftr-418	296	11	to	to	PART
ftr-418	296	12	grant	grant	VERB
ftr-418	296	13	a	a	DET
ftr-418	296	14	patent	patent	NOUN
ftr-418	296	15	in	in	ADP
ftr-418	296	16	fee	fee	NOUN
ftr-418	296	17	simple	simple	NOUN
ftr-418	296	18	to	to	ADP
ftr-418	296	19	the	the	DET
ftr-418	296	20	individual	individual	ADJ
ftr-418	296	21	indian	indian	ADJ
ftr-418	296	22	allottees	allottee	NOUN
ftr-418	296	23	,	,	PUNCT
ftr-418	296	24	at	at	ADP
ftr-418	296	25	which	which	DET
ftr-418	296	26	time	time	NOUN
ftr-418	296	27	“	"	PUNCT
ftr-418	296	28	restrictions	restriction	NOUN
ftr-418	296	29	as	as	ADP
ftr-418	296	30	to	to	ADP
ftr-418	296	31	sale	sale	NOUN
ftr-418	296	32	,	,	PUNCT
ftr-418	296	33	incumbrance	incumbrance	NOUN
ftr-418	296	34	,	,	PUNCT
ftr-418	296	35	or	or	CCONJ
ftr-418	296	36	taxation	taxation	NOUN
ftr-418	296	37	”	"	PUNCT
ftr-418	296	38	would	would	AUX
ftr-418	296	39	be	be	AUX
ftr-418	296	40	removed	remove	VERB
ftr-418	296	41	.	.	PUNCT
ftr-418	297	1	the	the	DET
ftr-418	297	2	supreme	supreme	PROPN
ftr-418	297	3	court	court	PROPN
ftr-418	297	4	read	read	VERB
ftr-418	297	5	this	this	DET
ftr-418	297	6	language	language	NOUN
ftr-418	297	7	as	as	ADP
ftr-418	297	8	manifesting	manifest	VERB
ftr-418	297	9	a36	a36	NOUN
ftr-418	297	10	congressional	congressional	ADJ
ftr-418	297	11	intent	intent	NOUN
ftr-418	297	12	to	to	PART
ftr-418	297	13	exempt	exempt	VERB
ftr-418	297	14	income	income	NOUN
ftr-418	297	15	derived	derive	VERB
ftr-418	297	16	directly	directly	ADV
ftr-418	297	17	from	from	ADP
ftr-418	297	18	these	these	DET
ftr-418	297	19	trust	trust	NOUN
ftr-418	297	20	lands	land	NOUN
ftr-418	297	21	until	until	SCONJ
ftr-418	297	22	the	the	DET
ftr-418	297	23	allottee	allottee	NOUN
ftr-418	297	24	received	receive	VERB
ftr-418	297	25	the	the	DET
ftr-418	297	26	land	land	NOUN
ftr-418	297	27	in	in	ADP
ftr-418	297	28	fee	fee	NOUN
ftr-418	297	29	simple	simple	NOUN
ftr-418	297	30	.	.	PUNCT
ftr-418	298	1	while	while	SCONJ
ftr-418	298	2	this	this	PRON
ftr-418	298	3	appears	appear	VERB
ftr-418	298	4	to	to	PART
ftr-418	298	5	be	be	AUX
ftr-418	298	6	a37	a37	ADJ
ftr-418	298	7	straightforward	straightforward	ADJ
ftr-418	298	8	exemption	exemption	NOUN
ftr-418	298	9	,	,	PUNCT
ftr-418	298	10	numerous	numerous	ADJ
ftr-418	298	11	interpretive	interpretive	ADJ
ftr-418	298	12	problems	problem	NOUN
ftr-418	298	13	have	have	VERB
ftr-418	298	14	arisen.38	arisen.38	PROPN
ftr-418	298	15	2004	2004	NUM
ftr-418	298	16	]	]	PUNCT
ftr-418	298	17	leaving	leave	VERB
ftr-418	298	18	money	money	NOUN
ftr-418	298	19	on	on	ADP
ftr-418	298	20	the	the	DET
ftr-418	298	21	table(s	table(s	NOUN
ftr-418	298	22	)	)	PUNCT
ftr-418	298	23	355	355	NUM
ftr-418	298	24	of	of	ADP
ftr-418	298	25	income	income	NOUN
ftr-418	298	26	exempt	exempt	ADJ
ftr-418	298	27	under	under	ADP
ftr-418	298	28	the	the	DET
ftr-418	298	29	five	five	NUM
ftr-418	298	30	-	-	PUNCT
ftr-418	298	31	part	part	NOUN
ftr-418	298	32	test	test	NOUN
ftr-418	298	33	remains	remain	VERB
ftr-418	298	34	taxable	taxable	ADJ
ftr-418	298	35	.	.	PUNCT
ftr-418	299	1	rev	rev	PROPN
ftr-418	299	2	.	.	PUNCT
ftr-418	300	1	rul	rul	PROPN
ftr-418	300	2	.	.	PUNCT
ftr-418	301	1	67	67	NUM
ftr-418	301	2	-	-	SYM
ftr-418	301	3	284	284	NUM
ftr-418	301	4	,	,	PUNCT
ftr-418	301	5	1967	1967	NUM
ftr-418	301	6	-	-	SYM
ftr-418	301	7	2	2	NUM
ftr-418	301	8	c.b	c.b	PROPN
ftr-418	301	9	.	.	PROPN
ftr-418	301	10	55	55	NUM
ftr-418	301	11	.	.	X
ftr-418	301	12	39	39	NUM
ftr-418	301	13	.	.	PUNCT
ftr-418	302	1	rev	rev	PROPN
ftr-418	302	2	.	.	PUNCT
ftr-418	303	1	rul	rul	PROPN
ftr-418	303	2	.	.	PUNCT
ftr-418	304	1	67	67	NUM
ftr-418	304	2	-	-	SYM
ftr-418	304	3	284	284	NUM
ftr-418	304	4	,	,	PUNCT
ftr-418	304	5	1967	1967	NUM
ftr-418	304	6	-	-	SYM
ftr-418	304	7	2	2	NUM
ftr-418	304	8	c.b	c.b	PROPN
ftr-418	304	9	.	.	PROPN
ftr-418	304	10	55	55	NUM
ftr-418	304	11	.	.	X
ftr-418	304	12	40	40	NUM
ftr-418	304	13	.	.	PUNCT
ftr-418	305	1	irc	irc	PROPN
ftr-418	305	2	§	§	PROPN
ftr-418	305	3	7873	7873	NUM
ftr-418	305	4	.	.	PUNCT
ftr-418	306	1	this	this	PRON
ftr-418	306	2	is	be	AUX
ftr-418	306	3	the	the	DET
ftr-418	306	4	only	only	ADJ
ftr-418	306	5	special	special	ADJ
ftr-418	306	6	income	income	NOUN
ftr-418	306	7	tax	tax	NOUN
ftr-418	306	8	exemption	exemption	NOUN
ftr-418	306	9	for	for	ADP
ftr-418	306	10	individual	individual	ADJ
ftr-418	306	11	indians	indian	NOUN
ftr-418	306	12	that	that	PRON
ftr-418	306	13	is	be	AUX
ftr-418	306	14	actually	actually	ADV
ftr-418	306	15	included	include	VERB
ftr-418	306	16	in	in	ADP
ftr-418	306	17	the	the	DET
ftr-418	306	18	irc	irc	NOUN
ftr-418	306	19	.	.	PUNCT
ftr-418	307	1	other	other	ADJ
ftr-418	307	2	targeted	target	VERB
ftr-418	307	3	exemptions	exemption	NOUN
ftr-418	307	4	for	for	ADP
ftr-418	307	5	members	member	NOUN
ftr-418	307	6	of	of	ADP
ftr-418	307	7	enumerated	enumerate	VERB
ftr-418	307	8	tribes	tribe	NOUN
ftr-418	307	9	for	for	ADP
ftr-418	307	10	narrow	narrow	ADJ
ftr-418	307	11	types	type	NOUN
ftr-418	307	12	of	of	ADP
ftr-418	307	13	income	income	NOUN
ftr-418	307	14	(	(	PUNCT
ftr-418	307	15	such	such	ADJ
ftr-418	307	16	as	as	ADP
ftr-418	307	17	judgments	judgment	NOUN
ftr-418	307	18	received	receive	VERB
ftr-418	307	19	for	for	ADP
ftr-418	307	20	claims	claim	NOUN
ftr-418	307	21	against	against	ADP
ftr-418	307	22	the	the	DET
ftr-418	307	23	federal	federal	ADJ
ftr-418	307	24	government	government	NOUN
ftr-418	307	25	)	)	PUNCT
ftr-418	307	26	are	be	AUX
ftr-418	307	27	included	include	VERB
ftr-418	307	28	in	in	ADP
ftr-418	307	29	title	title	NOUN
ftr-418	307	30	25	25	NUM
ftr-418	307	31	of	of	ADP
ftr-418	307	32	the	the	DET
ftr-418	307	33	u.s	u.s	PROPN
ftr-418	307	34	.	.	PROPN
ftr-418	307	35	code	code	PROPN
ftr-418	307	36	.	.	PUNCT
ftr-418	308	1	e.g.	e.g.	ADV
ftr-418	308	2	,	,	PUNCT
ftr-418	308	3	25	25	NUM
ftr-418	308	4	u.s.c	u.s.c	ADJ
ftr-418	308	5	.	.	PUNCT
ftr-418	309	1	§	§	PROPN
ftr-418	309	2	589	589	NUM
ftr-418	309	3	(	(	PUNCT
ftr-418	309	4	2000	2000	NUM
ftr-418	309	5	)	)	PUNCT
ftr-418	309	6	(	(	PUNCT
ftr-418	309	7	exempting	exempt	VERB
ftr-418	309	8	certain	certain	ADJ
ftr-418	309	9	payments	payment	NOUN
ftr-418	309	10	made	make	VERB
ftr-418	309	11	to	to	ADP
ftr-418	309	12	members	member	NOUN
ftr-418	309	13	of	of	ADP
ftr-418	309	14	the	the	DET
ftr-418	309	15	shoshone	shoshone	PROPN
ftr-418	309	16	tribe	tribe	NOUN
ftr-418	309	17	out	out	ADP
ftr-418	309	18	of	of	ADP
ftr-418	309	19	a	a	DET
ftr-418	309	20	judgment	judgment	NOUN
ftr-418	309	21	settlement	settlement	NOUN
ftr-418	309	22	fund	fund	PROPN
ftr-418	309	23	)	)	PUNCT
ftr-418	309	24	.	.	PUNCT
ftr-418	310	1	these	these	DET
ftr-418	310	2	exemptions	exemption	NOUN
ftr-418	310	3	are	be	AUX
ftr-418	310	4	numerous	numerous	ADJ
ftr-418	310	5	,	,	PUNCT
ftr-418	310	6	but	but	CCONJ
ftr-418	310	7	very	very	ADV
ftr-418	310	8	narrow	narrow	ADJ
ftr-418	310	9	and	and	CCONJ
ftr-418	310	10	are	be	AUX
ftr-418	310	11	well	well	ADV
ftr-418	310	12	beyond	beyond	ADP
ftr-418	310	13	the	the	DET
ftr-418	310	14	scope	scope	NOUN
ftr-418	310	15	of	of	ADP
ftr-418	310	16	this	this	DET
ftr-418	310	17	article	article	NOUN
ftr-418	310	18	.	.	PUNCT
ftr-418	311	1	for	for	ADP
ftr-418	311	2	a	a	DET
ftr-418	311	3	summary	summary	NOUN
ftr-418	311	4	of	of	ADP
ftr-418	311	5	the	the	DET
ftr-418	311	6	tribes	tribe	NOUN
ftr-418	311	7	affected	affect	VERB
ftr-418	311	8	by	by	ADP
ftr-418	311	9	these	these	DET
ftr-418	311	10	miscellaneous	miscellaneous	ADJ
ftr-418	311	11	exemptions	exemption	NOUN
ftr-418	311	12	,	,	PUNCT
ftr-418	311	13	see	see	VERB
ftr-418	311	14	james	james	PROPN
ftr-418	311	15	edward	edward	PROPN
ftr-418	311	16	maule	maule	PROPN
ftr-418	311	17	,	,	PUNCT
ftr-418	311	18	gross	gross	ADJ
ftr-418	311	19	income	income	NOUN
ftr-418	311	20	:	:	PUNCT
ftr-418	311	21	overview	overview	NOUN
ftr-418	311	22	and	and	CCONJ
ftr-418	311	23	conceptual	conceptual	ADJ
ftr-418	311	24	aspects	aspect	NOUN
ftr-418	311	25	,	,	PUNCT
ftr-418	311	26	a-193	a-193	NOUN
ftr-418	311	27	-	-	SYM
ftr-418	311	28	96	96	NUM
ftr-418	311	29	(	(	PUNCT
ftr-418	311	30	bna	bna	PROPN
ftr-418	311	31	501	501	NUM
ftr-418	311	32	-	-	PUNCT
ftr-418	311	33	2d	2d	NOUN
ftr-418	311	34	2001	2001	NUM
ftr-418	311	35	)	)	PUNCT
ftr-418	311	36	.	.	PUNCT
ftr-418	312	1	41	41	NUM
ftr-418	312	2	.	.	PUNCT
ftr-418	313	1	irc	irc	PROPN
ftr-418	313	2	§	§	PROPN
ftr-418	313	3	7873	7873	NUM
ftr-418	313	4	.	.	PUNCT
ftr-418	314	1	42	42	NUM
ftr-418	314	2	.	.	PUNCT
ftr-418	315	1	e.g.	e.g.	ADV
ftr-418	315	2	,	,	PUNCT
ftr-418	315	3	erik	erik	PROPN
ftr-418	315	4	m.	m.	PROPN
ftr-418	315	5	jensen	jensen	PROPN
ftr-418	315	6	,	,	PUNCT
ftr-418	315	7	american	american	PROPN
ftr-418	315	8	indian	indian	PROPN
ftr-418	315	9	law	law	NOUN
ftr-418	315	10	meets	meet	VERB
ftr-418	315	11	the	the	DET
ftr-418	315	12	internal	internal	ADJ
ftr-418	315	13	revenue	revenue	NOUN
ftr-418	315	14	code	code	NOUN
ftr-418	315	15	:	:	PUNCT
ftr-418	315	16	warbus	warbus	PROPN
ftr-418	315	17	v.	v.	PROPN
ftr-418	315	18	commissioner	commissioner	PROPN
ftr-418	315	19	,	,	PUNCT
ftr-418	315	20	74	74	NUM
ftr-418	315	21	n.d	n.d	PROPN
ftr-418	315	22	.	.	PROPN
ftr-418	315	23	l.	l.	PROPN
ftr-418	315	24	rev	rev	PROPN
ftr-418	315	25	.	.	PROPN
ftr-418	316	1	691	691	NUM
ftr-418	316	2	(	(	PUNCT
ftr-418	316	3	1998	1998	NUM
ftr-418	316	4	)	)	PUNCT
ftr-418	316	5	(	(	PUNCT
ftr-418	316	6	taking	take	VERB
ftr-418	316	7	issue	issue	NOUN
ftr-418	316	8	with	with	ADP
ftr-418	316	9	the	the	DET
ftr-418	316	10	tax	tax	NOUN
ftr-418	316	11	court	court	NOUN
ftr-418	316	12	’s	’s	PART
ftr-418	316	13	ruling	ruling	NOUN
ftr-418	316	14	in	in	ADP
ftr-418	316	15	warbus	warbus	PROPN
ftr-418	316	16	v.	v.	PROPN
ftr-418	316	17	commissioner	commissioner	NOUN
ftr-418	316	18	,	,	PUNCT
ftr-418	316	19	110	110	NUM
ftr-418	316	20	t.c	t.c	PROPN
ftr-418	316	21	.	.	PROPN
ftr-418	316	22	279	279	NUM
ftr-418	316	23	(	(	PUNCT
ftr-418	316	24	1998	1998	NUM
ftr-418	316	25	)	)	PUNCT
ftr-418	316	26	that	that	SCONJ
ftr-418	316	27	§	§	PROPN
ftr-418	316	28	7873	7873	NUM
ftr-418	316	29	does	do	AUX
ftr-418	316	30	not	not	PART
ftr-418	316	31	cover	cover	VERB
ftr-418	316	32	cancellation	cancellation	NOUN
ftr-418	316	33	of	of	ADP
ftr-418	316	34	debt	debt	NOUN
ftr-418	316	35	income	income	NOUN
ftr-418	316	36	realized	realize	VERB
ftr-418	316	37	by	by	ADP
ftr-418	316	38	an	an	DET
ftr-418	316	39	indian	indian	PROPN
ftr-418	316	40	on	on	ADP
ftr-418	316	41	the	the	DET
ftr-418	316	42	foreclosure	foreclosure	NOUN
ftr-418	316	43	of	of	ADP
ftr-418	316	44	his	his	PRON
ftr-418	316	45	fishing	fishing	NOUN
ftr-418	316	46	boat	boat	NOUN
ftr-418	316	47	)	)	PUNCT
ftr-418	316	48	.	.	PUNCT
ftr-418	317	1	43	43	NUM
ftr-418	317	2	.	.	PUNCT
ftr-418	318	1	rev	rev	PROPN
ftr-418	318	2	.	.	PUNCT
ftr-418	319	1	rul	rul	PROPN
ftr-418	319	2	.	.	PUNCT
ftr-418	320	1	67	67	NUM
ftr-418	320	2	-	-	SYM
ftr-418	320	3	284	284	NUM
ftr-418	320	4	,	,	PUNCT
ftr-418	320	5	1967	1967	NUM
ftr-418	320	6	-	-	SYM
ftr-418	320	7	2	2	NUM
ftr-418	320	8	c.b	c.b	PROPN
ftr-418	320	9	.	.	PROPN
ftr-418	320	10	55	55	NUM
ftr-418	320	11	.	.	X
ftr-418	320	12	44	44	NUM
ftr-418	320	13	.	.	PUNCT
ftr-418	321	1	congress	congress	PROPN
ftr-418	321	2	and	and	CCONJ
ftr-418	321	3	the	the	DET
ftr-418	321	4	irs	irs	PROPN
ftr-418	321	5	may	may	AUX
ftr-418	321	6	not	not	PART
ftr-418	321	7	be	be	AUX
ftr-418	321	8	the	the	DET
ftr-418	321	9	only	only	ADJ
ftr-418	321	10	ones	one	NOUN
ftr-418	321	11	ignoring	ignore	VERB
ftr-418	321	12	the	the	DET
ftr-418	321	13	issue	issue	NOUN
ftr-418	321	14	:	:	PUNCT
ftr-418	321	15	“	"	PUNCT
ftr-418	321	16	an	an	DET
ftr-418	321	17	odd	odd	ADJ
ftr-418	321	18	thing	thing	NOUN
ftr-418	321	19	occurs	occur	VERB
ftr-418	321	20	in	in	ADP
ftr-418	321	21	the	the	DET
ftr-418	321	22	minds	mind	NOUN
ftr-418	321	23	of	of	ADP
ftr-418	321	24	americans	americans	PROPN
ftr-418	321	25	when	when	SCONJ
ftr-418	321	26	indian	indian	ADJ
ftr-418	321	27	civilization	civilization	NOUN
ftr-418	321	28	is	be	AUX
ftr-418	321	29	mentioned	mention	VERB
ftr-418	321	30	:	:	PUNCT
ftr-418	321	31	little	little	ADJ
ftr-418	321	32	or	or	CCONJ
ftr-418	321	33	n	n	NUM
ftr-418	321	34	o	o	NOUN
ftr-418	321	35	t	t	NOUN
ftr-418	322	1	h	h	NOUN
ftr-418	322	2	i	i	PRON
ftr-418	322	3	n	n	ADV
ftr-418	322	4	g	g	NOUN
ftr-418	322	5	.	.	PUNCT
ftr-418	322	6	”	"	PUNCT
ftr-418	323	1	c	c	NOUN
ftr-418	323	2	r	r	NOUN
ftr-418	323	3	e	e	PROPN
ftr-418	323	4	a	a	PROPN
ftr-418	323	5	t	t	NOUN
ftr-418	323	6	i	i	PRON
ftr-418	323	7	v	v	ADP
ftr-418	323	8	e	e	X
ftr-418	323	9	q	q	X
ftr-418	323	10	u	u	X
ftr-418	323	11	o	o	X
ftr-418	323	12	t	t	NOUN
ftr-418	323	13	a	a	DET
ftr-418	323	14	t	t	NOUN
ftr-418	324	1	i	i	PRON
ftr-418	324	2	o	o	VERB
ftr-418	325	1	n	n	NOUN
ftr-418	325	2	s	s	NOUN
ftr-418	325	3	f	f	NOUN
ftr-418	325	4	r	r	NOUN
ftr-418	325	5	o	o	NOUN
ftr-418	326	1	m	m	VERB
ftr-418	326	2	p	p	NOUN
ftr-418	326	3	a	a	DET
ftr-418	326	4	u	u	NOUN
ftr-418	326	5	l	l	NOUN
ftr-418	326	6	a	a	DET
ftr-418	326	7	g	g	NOUN
ftr-418	326	8	u	u	PROPN
ftr-418	326	9	n	n	ADP
ftr-418	326	10	n	n	ADV
ftr-418	326	11	a	a	DET
ftr-418	326	12	l	l	NOUN
ftr-418	326	13	l	l	NOUN
ftr-418	326	14	e	e	NOUN
ftr-418	326	15	n	n	PROPN
ftr-418	326	16	,	,	PUNCT
ftr-418	326	17	a	a	DET
ftr-418	326	18	t	t	NOUN
ftr-418	327	1	http://www.creativequotations.com/one/1079.htm	http://www.creativequotations.com/one/1079.htm	X
ftr-418	327	2	(	(	PUNCT
ftr-418	327	3	last	last	ADJ
ftr-418	327	4	visited	visit	VERB
ftr-418	327	5	june	june	PROPN
ftr-418	327	6	26	26	NUM
ftr-418	327	7	,	,	PUNCT
ftr-418	327	8	2003	2003	NUM
ftr-418	327	9	)	)	PUNCT
ftr-418	327	10	.	.	PUNCT
ftr-418	328	1	second	second	ADJ
ftr-418	328	2	,	,	PUNCT
ftr-418	328	3	indians	indian	NOUN
ftr-418	328	4	are	be	AUX
ftr-418	328	5	exempt	exempt	ADJ
ftr-418	328	6	from	from	ADP
ftr-418	328	7	federal	federal	ADJ
ftr-418	328	8	income	income	NOUN
ftr-418	328	9	taxes	taxis	NOUN
ftr-418	328	10	where	where	SCONJ
ftr-418	328	11	such	such	ADJ
ftr-418	328	12	treatment	treatment	NOUN
ftr-418	328	13	is	be	AUX
ftr-418	328	14	provided	provide	VERB
ftr-418	328	15	by	by	ADP
ftr-418	328	16	statute	statute	NOUN
ftr-418	328	17	or	or	CCONJ
ftr-418	328	18	treaty	treaty	NOUN
ftr-418	328	19	.	.	PUNCT
ftr-418	329	1	revenue	revenue	NOUN
ftr-418	329	2	ruling	rule	VERB
ftr-418	329	3	67	67	NUM
ftr-418	329	4	-	-	SYM
ftr-418	329	5	284	284	NUM
ftr-418	329	6	did	do	AUX
ftr-418	329	7	not39	not39	VERB
ftr-418	329	8	elaborate	elaborate	ADJ
ftr-418	329	9	further	far	ADV
ftr-418	329	10	on	on	ADP
ftr-418	329	11	these	these	DET
ftr-418	329	12	exemptions	exemption	NOUN
ftr-418	329	13	,	,	PUNCT
ftr-418	329	14	but	but	CCONJ
ftr-418	329	15	one	one	NUM
ftr-418	329	16	example	example	NOUN
ftr-418	329	17	is	be	AUX
ftr-418	329	18	section	section	NOUN
ftr-418	329	19	7873	7873	NUM
ftr-418	329	20	.	.	PUNCT
ftr-418	330	1	this40	this40	NOUN
ftr-418	330	2	provision	provision	NOUN
ftr-418	330	3	exempts	exempt	VERB
ftr-418	330	4	income	income	NOUN
ftr-418	330	5	derived	derive	VERB
ftr-418	330	6	by	by	ADP
ftr-418	330	7	an	an	DET
ftr-418	330	8	indian	indian	PROPN
ftr-418	330	9	from	from	ADP
ftr-418	330	10	fishing	fishing	NOUN
ftr-418	330	11	rights	right	NOUN
ftr-418	330	12	that	that	PRON
ftr-418	330	13	have	have	AUX
ftr-418	330	14	been	be	AUX
ftr-418	330	15	recognized	recognize	VERB
ftr-418	330	16	under	under	ADP
ftr-418	330	17	a	a	DET
ftr-418	330	18	treaty	treaty	NOUN
ftr-418	330	19	.	.	PUNCT
ftr-418	331	1	this	this	PRON
ftr-418	331	2	too	too	ADV
ftr-418	331	3	seems	seem	VERB
ftr-418	331	4	like	like	ADP
ftr-418	331	5	a	a	DET
ftr-418	331	6	straightforward41	straightforward41	ADJ
ftr-418	331	7	exemption	exemption	NOUN
ftr-418	331	8	,	,	PUNCT
ftr-418	331	9	but	but	CCONJ
ftr-418	331	10	its	its	PRON
ftr-418	331	11	narrow	narrow	ADJ
ftr-418	331	12	interpretation	interpretation	NOUN
ftr-418	331	13	by	by	ADP
ftr-418	331	14	the	the	DET
ftr-418	331	15	courts	court	NOUN
ftr-418	331	16	has	have	AUX
ftr-418	331	17	been	be	AUX
ftr-418	331	18	subject	subject	ADJ
ftr-418	331	19	to	to	ADP
ftr-418	331	20	criticism	criticism	NOUN
ftr-418	331	21	.	.	PUNCT
ftr-418	332	1	42	42	NUM
ftr-418	332	2	thus	thus	ADV
ftr-418	332	3	,	,	PUNCT
ftr-418	332	4	an	an	DET
ftr-418	332	5	indian	indian	NOUN
ftr-418	332	6	is	be	AUX
ftr-418	332	7	taxed	tax	VERB
ftr-418	332	8	like	like	ADP
ftr-418	332	9	any	any	DET
ftr-418	332	10	other	other	ADJ
ftr-418	332	11	individual	individual	NOUN
ftr-418	332	12	under	under	ADP
ftr-418	332	13	section	section	NOUN
ftr-418	332	14	1	1	NUM
ftr-418	332	15	.	.	PUNCT
ftr-418	333	1	only	only	ADV
ftr-418	333	2	if	if	SCONJ
ftr-418	333	3	the	the	DET
ftr-418	333	4	income	income	NOUN
ftr-418	333	5	at	at	ADP
ftr-418	333	6	issue	issue	NOUN
ftr-418	333	7	was	be	AUX
ftr-418	333	8	earned	earn	VERB
ftr-418	333	9	from	from	ADP
ftr-418	333	10	allotted	allotted	ADJ
ftr-418	333	11	lands	land	NOUN
ftr-418	333	12	or	or	CCONJ
ftr-418	333	13	from	from	ADP
ftr-418	333	14	some	some	DET
ftr-418	333	15	special	special	ADJ
ftr-418	333	16	activity	activity	NOUN
ftr-418	333	17	protected	protect	VERB
ftr-418	333	18	by	by	ADP
ftr-418	333	19	a	a	DET
ftr-418	333	20	treaty	treaty	NOUN
ftr-418	333	21	or	or	CCONJ
ftr-418	333	22	a	a	DET
ftr-418	333	23	statute	statute	NOUN
ftr-418	333	24	will	will	AUX
ftr-418	333	25	the	the	DET
ftr-418	333	26	tax	tax	NOUN
ftr-418	333	27	treatment	treatment	NOUN
ftr-418	333	28	of	of	ADP
ftr-418	333	29	individual	individual	ADJ
ftr-418	333	30	indians	indians	PROPN
ftr-418	333	31	deviate	deviate	VERB
ftr-418	333	32	from	from	ADP
ftr-418	333	33	the	the	DET
ftr-418	333	34	norm	norm	NOUN
ftr-418	333	35	.	.	PUNCT
ftr-418	334	1	b.	b.	PROPN
ftr-418	334	2	taxation	taxation	PROPN
ftr-418	334	3	of	of	ADP
ftr-418	334	4	indian	indian	ADJ
ftr-418	334	5	tribes	tribe	NOUN
ftr-418	334	6	after	after	ADP
ftr-418	334	7	dealing	deal	VERB
ftr-418	334	8	with	with	ADP
ftr-418	334	9	the	the	DET
ftr-418	334	10	taxation	taxation	NOUN
ftr-418	334	11	of	of	ADP
ftr-418	334	12	individual	individual	ADJ
ftr-418	334	13	indians	indians	PROPN
ftr-418	334	14	,	,	PUNCT
ftr-418	334	15	revenue	revenue	NOUN
ftr-418	334	16	ruling	rule	VERB
ftr-418	334	17	67	67	NUM
ftr-418	334	18	-	-	SYM
ftr-418	334	19	284	284	NUM
ftr-418	334	20	only	only	ADV
ftr-418	334	21	summarily	summarily	ADV
ftr-418	334	22	addressed	address	VERB
ftr-418	334	23	the	the	DET
ftr-418	334	24	taxation	taxation	NOUN
ftr-418	334	25	of	of	ADP
ftr-418	334	26	tribes	tribe	NOUN
ftr-418	334	27	in	in	ADP
ftr-418	334	28	part	part	NOUN
ftr-418	334	29	v	v	NOUN
ftr-418	334	30	:	:	PUNCT
ftr-418	334	31	“	"	PUNCT
ftr-418	334	32	income	income	NOUN
ftr-418	334	33	tax	tax	NOUN
ftr-418	334	34	statutes	statute	NOUN
ftr-418	334	35	do	do	AUX
ftr-418	334	36	not	not	PART
ftr-418	334	37	tax	tax	VERB
ftr-418	334	38	indian	indian	ADJ
ftr-418	334	39	tribes	tribe	NOUN
ftr-418	334	40	.	.	PUNCT
ftr-418	335	1	the	the	DET
ftr-418	335	2	tribe	tribe	NOUN
ftr-418	335	3	is	be	AUX
ftr-418	335	4	not	not	PART
ftr-418	335	5	a	a	DET
ftr-418	335	6	taxable	taxable	ADJ
ftr-418	335	7	entity	entity	NOUN
ftr-418	335	8	.	.	PUNCT
ftr-418	335	9	”	"	PUNCT
ftr-418	336	1	no	no	DET
ftr-418	336	2	analysis43	analysis43	NOUN
ftr-418	336	3	was	be	AUX
ftr-418	336	4	provided	provide	VERB
ftr-418	336	5	to	to	PART
ftr-418	336	6	support	support	VERB
ftr-418	336	7	this	this	DET
ftr-418	336	8	conclusion	conclusion	NOUN
ftr-418	336	9	.	.	PUNCT
ftr-418	337	1	one	one	PRON
ftr-418	337	2	can	can	AUX
ftr-418	337	3	speculate	speculate	VERB
ftr-418	337	4	that	that	SCONJ
ftr-418	337	5	the	the	DET
ftr-418	337	6	irs	irs	PROPN
ftr-418	337	7	was	be	AUX
ftr-418	337	8	unwilling	unwilling	ADJ
ftr-418	337	9	to	to	PART
ftr-418	337	10	say	say	VERB
ftr-418	337	11	that	that	SCONJ
ftr-418	337	12	a	a	DET
ftr-418	337	13	tribe	tribe	NOUN
ftr-418	337	14	was	be	AUX
ftr-418	337	15	taxable	taxable	ADJ
ftr-418	337	16	in	in	ADP
ftr-418	337	17	the	the	DET
ftr-418	337	18	absence	absence	NOUN
ftr-418	337	19	of	of	ADP
ftr-418	337	20	a	a	DET
ftr-418	337	21	clear	clear	ADJ
ftr-418	337	22	statement	statement	NOUN
ftr-418	337	23	by	by	ADP
ftr-418	337	24	congress	congress	PROPN
ftr-418	337	25	to	to	ADP
ftr-418	337	26	that	that	DET
ftr-418	337	27	effect	effect	NOUN
ftr-418	337	28	.	.	PUNCT
ftr-418	338	1	in	in	ADP
ftr-418	338	2	the	the	DET
ftr-418	338	3	irs	irs	PROPN
ftr-418	338	4	’s	’s	PART
ftr-418	338	5	view	view	NOUN
ftr-418	338	6	,	,	PUNCT
ftr-418	338	7	the	the	DET
ftr-418	338	8	irc	irc	NOUN
ftr-418	338	9	does	do	AUX
ftr-418	338	10	not	not	PART
ftr-418	338	11	contain	contain	VERB
ftr-418	338	12	any	any	DET
ftr-418	338	13	provisions	provision	NOUN
ftr-418	338	14	taxing	tax	VERB
ftr-418	338	15	indian	indian	ADJ
ftr-418	338	16	tribes	tribe	NOUN
ftr-418	338	17	.	.	PUNCT
ftr-418	339	1	this44	this44	NOUN
ftr-418	339	2	was	be	AUX
ftr-418	339	3	not	not	PART
ftr-418	339	4	actually	actually	ADV
ftr-418	339	5	articulated	articulate	VERB
ftr-418	339	6	in	in	ADP
ftr-418	339	7	revenue	revenue	NOUN
ftr-418	339	8	ruling	rule	VERB
ftr-418	339	9	67	67	NUM
ftr-418	339	10	-	-	SYM
ftr-418	339	11	284	284	NUM
ftr-418	339	12	or	or	CCONJ
ftr-418	339	13	in	in	ADP
ftr-418	339	14	the	the	DET
ftr-418	339	15	rulings	ruling	NOUN
ftr-418	339	16	356	356	NUM
ftr-418	339	17	florida	florida	PROPN
ftr-418	339	18	tax	tax	NOUN
ftr-418	339	19	review	review	NOUN
ftr-418	339	20	[	[	X
ftr-418	339	21	vol.6:4	vol.6:4	PRON
ftr-418	339	22	45	45	NUM
ftr-418	339	23	.	.	PUNCT
ftr-418	340	1	e.g.	e.g.	ADV
ftr-418	340	2	,	,	PUNCT
ftr-418	340	3	internal	internal	ADJ
ftr-418	340	4	revenue	revenue	NOUN
ftr-418	340	5	service	service	NOUN
ftr-418	340	6	guide	guide	NOUN
ftr-418	340	7	to	to	ADP
ftr-418	340	8	indian	indian	ADJ
ftr-418	340	9	taxation	taxation	NOUN
ftr-418	340	10	issues	issue	NOUN
ftr-418	340	11	(	(	PUNCT
ftr-418	340	12	draft	draft	NOUN
ftr-418	340	13	)	)	PUNCT
ftr-418	340	14	(	(	PUNCT
ftr-418	340	15	1993	1993	NUM
ftr-418	340	16	)	)	PUNCT
ftr-418	340	17	,	,	PUNCT
ftr-418	340	18	reprinted	reprint	VERB
ftr-418	340	19	in	in	ADP
ftr-418	340	20	tax	tax	NOUN
ftr-418	340	21	notes	note	NOUN
ftr-418	340	22	today	today	NOUN
ftr-418	340	23	,	,	PUNCT
ftr-418	340	24	mar	mar	PROPN
ftr-418	340	25	.	.	PROPN
ftr-418	340	26	3	3	NUM
ftr-418	340	27	,	,	PUNCT
ftr-418	340	28	1994	1994	NUM
ftr-418	340	29	,	,	PUNCT
ftr-418	340	30	lexis	lexis	X
ftr-418	340	31	,	,	PUNCT
ftr-418	340	32	94	94	NUM
ftr-418	340	33	tnt	tnt	PROPN
ftr-418	340	34	42	42	NUM
ftr-418	340	35	-	-	SYM
ftr-418	340	36	19	19	NUM
ftr-418	340	37	.	.	PUNCT
ftr-418	341	1	other	other	ADJ
ftr-418	341	2	governmental	governmental	ADJ
ftr-418	341	3	agencies	agency	NOUN
ftr-418	341	4	have	have	AUX
ftr-418	341	5	used	use	VERB
ftr-418	341	6	the	the	DET
ftr-418	341	7	same	same	ADJ
ftr-418	341	8	analysis	analysis	NOUN
ftr-418	341	9	.	.	PUNCT
ftr-418	342	1	e.g.	e.g.	ADV
ftr-418	342	2	,	,	PUNCT
ftr-418	342	3	u.s	u.s	PROPN
ftr-418	342	4	.	.	PROPN
ftr-418	342	5	general	general	ADJ
ftr-418	342	6	accounting	accounting	PROPN
ftr-418	342	7	office	office	PROPN
ftr-418	342	8	,	,	PUNCT
ftr-418	342	9	supra	supra	PROPN
ftr-418	342	10	note	note	NOUN
ftr-418	342	11	5	5	NUM
ftr-418	342	12	,	,	PUNCT
ftr-418	342	13	at	at	ADP
ftr-418	342	14	24	24	NUM
ftr-418	342	15	(	(	PUNCT
ftr-418	342	16	citing	cite	VERB
ftr-418	342	17	senate	senate	PROPN
ftr-418	342	18	committee	committee	PROPN
ftr-418	342	19	reports	report	VERB
ftr-418	342	20	for	for	ADP
ftr-418	342	21	this	this	DET
ftr-418	342	22	same	same	ADJ
ftr-418	342	23	proposition	proposition	NOUN
ftr-418	342	24	)	)	PUNCT
ftr-418	342	25	.	.	PUNCT
ftr-418	343	1	46	46	NUM
ftr-418	343	2	.	.	PUNCT
ftr-418	344	1	this	this	DET
ftr-418	344	2	irs	irs	PROPN
ftr-418	344	3	developed	develop	VERB
ftr-418	344	4	rationale	rationale	NOUN
ftr-418	344	5	—	—	PUNCT
ftr-418	344	6	that	that	SCONJ
ftr-418	344	7	states	state	NOUN
ftr-418	344	8	fall	fall	VERB
ftr-418	344	9	outside	outside	ADP
ftr-418	344	10	the	the	DET
ftr-418	344	11	provisions	provision	NOUN
ftr-418	344	12	of	of	ADP
ftr-418	344	13	the	the	DET
ftr-418	344	14	irc	irc	NOUN
ftr-418	344	15	—	—	PUNCT
ftr-418	344	16	exists	exist	VERB
ftr-418	344	17	despite	despite	SCONJ
ftr-418	344	18	the	the	DET
ftr-418	344	19	presence	presence	NOUN
ftr-418	344	20	of	of	ADP
ftr-418	344	21	irc	irc	PROPN
ftr-418	344	22	§	§	PROPN
ftr-418	344	23	115	115	NUM
ftr-418	344	24	,	,	PUNCT
ftr-418	344	25	which	which	PRON
ftr-418	344	26	appears	appear	VERB
ftr-418	344	27	to	to	PART
ftr-418	344	28	directly	directly	ADV
ftr-418	344	29	address	address	VERB
ftr-418	344	30	the	the	DET
ftr-418	344	31	taxation	taxation	NOUN
ftr-418	344	32	of	of	ADP
ftr-418	344	33	states	state	NOUN
ftr-418	344	34	.	.	PUNCT
ftr-418	345	1	see	see	VERB
ftr-418	345	2	the	the	DET
ftr-418	345	3	discussion	discussion	NOUN
ftr-418	345	4	on	on	ADP
ftr-418	345	5	this	this	DET
ftr-418	345	6	issue	issue	NOUN
ftr-418	345	7	in	in	ADP
ftr-418	345	8	part	part	PROPN
ftr-418	345	9	iii	iii	NOUN
ftr-418	345	10	,	,	PUNCT
ftr-418	345	11	infra	infra	NOUN
ftr-418	345	12	.	.	PUNCT
ftr-418	346	1	47	47	NUM
ftr-418	346	2	.	.	PUNCT
ftr-418	347	1	rev	rev	PROPN
ftr-418	347	2	.	.	PUNCT
ftr-418	348	1	rul	rul	PROPN
ftr-418	348	2	.	.	PUNCT
ftr-418	349	1	81	81	NUM
ftr-418	349	2	-	-	SYM
ftr-418	349	3	295	295	NUM
ftr-418	349	4	,	,	PUNCT
ftr-418	349	5	1981	1981	NUM
ftr-418	349	6	-	-	SYM
ftr-418	349	7	2	2	NUM
ftr-418	349	8	c.b	c.b	PROPN
ftr-418	349	9	.	.	PROPN
ftr-418	349	10	15	15	NUM
ftr-418	349	11	.	.	X
ftr-418	349	12	48	48	NUM
ftr-418	349	13	.	.	PUNCT
ftr-418	350	1	see	see	VERB
ftr-418	350	2	supra	supra	PROPN
ftr-418	350	3	note	note	PROPN
ftr-418	350	4	28	28	NUM
ftr-418	350	5	.	.	PUNCT
ftr-418	350	6	49	49	NUM
ftr-418	350	7	.	.	PUNCT
ftr-418	351	1	rev	rev	PROPN
ftr-418	351	2	.	.	PUNCT
ftr-418	352	1	rul	rul	PROPN
ftr-418	352	2	.	.	PUNCT
ftr-418	353	1	81	81	NUM
ftr-418	353	2	-	-	SYM
ftr-418	353	3	295	295	NUM
ftr-418	353	4	,	,	PUNCT
ftr-418	353	5	1981	1981	NUM
ftr-418	353	6	-	-	SYM
ftr-418	353	7	2	2	NUM
ftr-418	353	8	c.b	c.b	PROPN
ftr-418	353	9	.	.	PROPN
ftr-418	353	10	15	15	NUM
ftr-418	353	11	.	.	PUNCT
ftr-418	354	1	the	the	DET
ftr-418	354	2	ira	ira	PROPN
ftr-418	354	3	is	be	AUX
ftr-418	354	4	codified	codify	VERB
ftr-418	354	5	at	at	ADP
ftr-418	354	6	25	25	NUM
ftr-418	354	7	u.s.c	u.s.c	ADJ
ftr-418	354	8	.	.	PUNCT
ftr-418	355	1	§	§	PROPN
ftr-418	355	2	§	§	PROPN
ftr-418	355	3	461	461	NUM
ftr-418	355	4	-	-	SYM
ftr-418	355	5	479	479	NUM
ftr-418	355	6	(	(	PUNCT
ftr-418	355	7	2000	2000	NUM
ftr-418	355	8	)	)	PUNCT
ftr-418	355	9	.	.	PUNCT
ftr-418	356	1	50	50	NUM
ftr-418	356	2	.	.	PUNCT
ftr-418	356	3	rev	rev	PROPN
ftr-418	356	4	.	.	PUNCT
ftr-418	357	1	rul	rul	PROPN
ftr-418	357	2	.	.	PUNCT
ftr-418	358	1	81	81	NUM
ftr-418	358	2	-	-	SYM
ftr-418	358	3	295	295	NUM
ftr-418	358	4	,	,	PUNCT
ftr-418	358	5	1981	1981	NUM
ftr-418	358	6	-	-	SYM
ftr-418	358	7	2	2	NUM
ftr-418	358	8	c.b	c.b	PROPN
ftr-418	358	9	.	.	PROPN
ftr-418	358	10	15	15	NUM
ftr-418	358	11	.	.	X
ftr-418	358	12	51	51	NUM
ftr-418	358	13	.	.	PUNCT
ftr-418	359	1	i	i	PRON
ftr-418	359	2	d.	d.	PROPN
ftr-418	359	3	for	for	ADP
ftr-418	359	4	some	some	DET
ftr-418	359	5	unknown	unknown	ADJ
ftr-418	359	6	reason	reason	NOUN
ftr-418	359	7	,	,	PUNCT
ftr-418	359	8	the	the	DET
ftr-418	359	9	ruling	ruling	NOUN
ftr-418	359	10	did	do	AUX
ftr-418	359	11	not	not	PART
ftr-418	359	12	cite	cite	VERB
ftr-418	359	13	rev	rev	NOUN
ftr-418	359	14	.	.	PUNCT
ftr-418	359	15	rul	rul	PROPN
ftr-418	359	16	.	.	PUNCT
ftr-418	360	1	67	67	NUM
ftr-418	360	2	-	-	SYM
ftr-418	360	3	284	284	NUM
ftr-418	360	4	,	,	PUNCT
ftr-418	360	5	which	which	PRON
ftr-418	360	6	was	be	AUX
ftr-418	360	7	directly	directly	ADV
ftr-418	360	8	on	on	ADP
ftr-418	360	9	point	point	NOUN
ftr-418	360	10	.	.	PUNCT
ftr-418	361	1	one	one	NUM
ftr-418	361	2	explanation	explanation	NOUN
ftr-418	361	3	may	may	AUX
ftr-418	361	4	be	be	AUX
ftr-418	361	5	that	that	SCONJ
ftr-418	361	6	,	,	PUNCT
ftr-418	361	7	as	as	SCONJ
ftr-418	361	8	noted	note	VERB
ftr-418	361	9	in	in	ADP
ftr-418	361	10	supra	supra	PROPN
ftr-418	361	11	part	part	PROPN
ftr-418	361	12	ii.a.1	ii.a.1	PROPN
ftr-418	361	13	.	.	PROPN
ftr-418	361	14	,	,	PUNCT
ftr-418	361	15	rev	rev	PROPN
ftr-418	361	16	.	.	PROPN
ftr-418	361	17	rul	rul	PROPN
ftr-418	361	18	.	.	PUNCT
ftr-418	362	1	67	67	NUM
ftr-418	362	2	-	-	SYM
ftr-418	362	3	284	284	NUM
ftr-418	362	4	only	only	ADV
ftr-418	362	5	provided	provide	VERB
ftr-418	362	6	the	the	DET
ftr-418	362	7	conclusion	conclusion	NOUN
ftr-418	362	8	that	that	SCONJ
ftr-418	362	9	tribes	tribe	NOUN
ftr-418	362	10	are	be	AUX
ftr-418	362	11	not	not	PART
ftr-418	362	12	taxable	taxable	ADJ
ftr-418	362	13	without	without	ADP
ftr-418	362	14	any	any	DET
ftr-418	362	15	analysis	analysis	NOUN
ftr-418	362	16	.	.	PUNCT
ftr-418	363	1	instead	instead	ADV
ftr-418	363	2	,	,	PUNCT
ftr-418	363	3	rev	rev	PROPN
ftr-418	363	4	.	.	PROPN
ftr-418	364	1	rul	rul	PROPN
ftr-418	364	2	.	.	PUNCT
ftr-418	365	1	81	81	NUM
ftr-418	365	2	-	-	SYM
ftr-418	365	3	295	295	NUM
ftr-418	365	4	cites	cite	VERB
ftr-418	365	5	as	as	ADP
ftr-418	365	6	support	support	NOUN
ftr-418	365	7	mescalero	mescalero	PROPN
ftr-418	365	8	apache	apache	PROPN
ftr-418	365	9	tribe	tribe	PROPN
ftr-418	365	10	v.	v.	PROPN
ftr-418	365	11	jones	jones	PROPN
ftr-418	365	12	,	,	PUNCT
ftr-418	365	13	411	411	NUM
ftr-418	365	14	u.s	u.s	PROPN
ftr-418	365	15	.	.	PROPN
ftr-418	365	16	145	145	NUM
ftr-418	365	17	(	(	PUNCT
ftr-418	365	18	1973	1973	NUM
ftr-418	365	19	)	)	PUNCT
ftr-418	365	20	,	,	PUNCT
ftr-418	365	21	holding	hold	VERB
ftr-418	365	22	that	that	SCONJ
ftr-418	365	23	new	new	ADJ
ftr-418	365	24	mexico	mexico	PROPN
ftr-418	365	25	may	may	AUX
ftr-418	365	26	assess	assess	VERB
ftr-418	365	27	sales	sale	NOUN
ftr-418	365	28	tax	tax	NOUN
ftr-418	365	29	on	on	ADP
ftr-418	365	30	a	a	DET
ftr-418	365	31	tribal	tribal	ADJ
ftr-418	365	32	ski	ski	NOUN
ftr-418	365	33	lift	lift	NOUN
ftr-418	365	34	located	locate	VERB
ftr-418	365	35	outside	outside	ADP
ftr-418	365	36	of	of	ADP
ftr-418	365	37	the	the	DET
ftr-418	365	38	tribe	tribe	NOUN
ftr-418	365	39	’s	’s	PART
ftr-418	365	40	reservation	reservation	NOUN
ftr-418	365	41	.	.	PUNCT
ftr-418	366	1	while	while	SCONJ
ftr-418	366	2	this	this	PRON
ftr-418	366	3	was	be	AUX
ftr-418	366	4	a	a	DET
ftr-418	366	5	state	state	NOUN
ftr-418	366	6	sales	sale	NOUN
ftr-418	366	7	tax	tax	NOUN
ftr-418	366	8	case	case	NOUN
ftr-418	366	9	,	,	PUNCT
ftr-418	366	10	the	the	DET
ftr-418	366	11	court	court	NOUN
ftr-418	366	12	did	do	VERB
ftr-418	366	13	state	state	NOUN
ftr-418	366	14	that	that	SCONJ
ftr-418	366	15	the	the	DET
ftr-418	366	16	constitution	constitution	NOUN
ftr-418	366	17	itself	itself	PRON
ftr-418	366	18	did	do	AUX
ftr-418	366	19	not	not	PART
ftr-418	366	20	automatically	automatically	ADV
ftr-418	366	21	prevent	prevent	VERB
ftr-418	366	22	the	the	DET
ftr-418	366	23	state	state	NOUN
ftr-418	366	24	from	from	ADP
ftr-418	366	25	taxing	tax	VERB
ftr-418	366	26	reviewed	review	VERB
ftr-418	366	27	below	below	ADV
ftr-418	366	28	.	.	PUNCT
ftr-418	367	1	in	in	ADP
ftr-418	367	2	other	other	ADJ
ftr-418	367	3	,	,	PUNCT
ftr-418	367	4	unofficial	unofficial	ADJ
ftr-418	367	5	documents	document	NOUN
ftr-418	367	6	,	,	PUNCT
ftr-418	367	7	however	however	ADV
ftr-418	367	8	,	,	PUNCT
ftr-418	367	9	the	the	DET
ftr-418	367	10	irs	irs	PROPN
ftr-418	367	11	has	have	AUX
ftr-418	367	12	stated	state	VERB
ftr-418	367	13	its	its	PRON
ftr-418	367	14	position	position	NOUN
ftr-418	367	15	that	that	SCONJ
ftr-418	367	16	a	a	DET
ftr-418	367	17	tribe	tribe	NOUN
ftr-418	367	18	is	be	AUX
ftr-418	367	19	neither	neither	CCONJ
ftr-418	367	20	an	an	DET
ftr-418	367	21	individual	individual	ADJ
ftr-418	367	22	taxable	taxable	ADJ
ftr-418	367	23	under	under	ADP
ftr-418	367	24	section	section	NOUN
ftr-418	367	25	1	1	NUM
ftr-418	367	26	,	,	PUNCT
ftr-418	367	27	nor	nor	CCONJ
ftr-418	367	28	an	an	DET
ftr-418	367	29	association	association	NOUN
ftr-418	367	30	or	or	CCONJ
ftr-418	367	31	corporation	corporation	NOUN
ftr-418	367	32	taxable	taxable	ADJ
ftr-418	367	33	under	under	ADP
ftr-418	367	34	section	section	NOUN
ftr-418	367	35	11	11	NUM
ftr-418	367	36	.	.	PUNCT
ftr-418	368	1	thus	thus	ADV
ftr-418	368	2	,	,	PUNCT
ftr-418	368	3	tribes	tribe	NOUN
ftr-418	368	4	,	,	PUNCT
ftr-418	368	5	in	in	ADP
ftr-418	368	6	the	the	DET
ftr-418	368	7	irs’s45	irs’s45	NOUN
ftr-418	368	8	view	view	NOUN
ftr-418	368	9	,	,	PUNCT
ftr-418	368	10	fall	fall	VERB
ftr-418	368	11	outside	outside	ADP
ftr-418	368	12	the	the	DET
ftr-418	368	13	scope	scope	NOUN
ftr-418	368	14	of	of	ADP
ftr-418	368	15	the	the	DET
ftr-418	368	16	federal	federal	ADJ
ftr-418	368	17	income	income	NOUN
ftr-418	368	18	tax	tax	NOUN
ftr-418	368	19	provisions	provision	NOUN
ftr-418	368	20	of	of	ADP
ftr-418	368	21	the	the	DET
ftr-418	368	22	irc	irc	NOUN
ftr-418	368	23	.	.	PUNCT
ftr-418	369	1	as	as	SCONJ
ftr-418	369	2	this	this	DET
ftr-418	369	3	article	article	NOUN
ftr-418	369	4	will	will	AUX
ftr-418	369	5	describe	describe	VERB
ftr-418	369	6	in	in	ADP
ftr-418	369	7	part	part	PROPN
ftr-418	369	8	iii	iii	NOUN
ftr-418	369	9	,	,	PUNCT
ftr-418	369	10	this	this	DET
ftr-418	369	11	same	same	ADJ
ftr-418	369	12	rationale	rationale	NOUN
ftr-418	369	13	also	also	ADV
ftr-418	369	14	applies	apply	VERB
ftr-418	369	15	to	to	PART
ftr-418	369	16	exempt	exempt	VERB
ftr-418	369	17	states	state	NOUN
ftr-418	369	18	from	from	ADP
ftr-418	369	19	taxation.46	taxation.46	NOUN
ftr-418	369	20	2	2	NUM
ftr-418	369	21	.	.	PUNCT
ftr-418	370	1	revenue	revenue	NOUN
ftr-418	370	2	ruling	rule	VERB
ftr-418	370	3	81	81	NUM
ftr-418	370	4	-	-	SYM
ftr-418	370	5	295	295	NUM
ftr-418	370	6	–	–	PUNCT
ftr-418	370	7	revenue	revenue	NOUN
ftr-418	370	8	ruling	rule	VERB
ftr-418	370	9	81	81	NUM
ftr-418	370	10	-	-	SYM
ftr-418	370	11	295	295	NUM
ftr-418	370	12	dealt	deal	VERB
ftr-418	370	13	with	with	ADP
ftr-418	370	14	the	the	DET
ftr-418	370	15	tax	tax	NOUN
ftr-418	370	16	treatment	treatment	NOUN
ftr-418	370	17	of	of	ADP
ftr-418	370	18	a	a	DET
ftr-418	370	19	federally	federally	ADV
ftr-418	370	20	chartered	charter	VERB
ftr-418	370	21	indian	indian	ADJ
ftr-418	370	22	corporation	corporation	NOUN
ftr-418	370	23	.	.	PUNCT
ftr-418	371	1	unlike	unlike	ADP
ftr-418	371	2	revenue	revenue	NOUN
ftr-418	371	3	ruling47	ruling47	NOUN
ftr-418	371	4	67	67	NUM
ftr-418	371	5	-	-	SYM
ftr-418	371	6	284	284	NUM
ftr-418	371	7	,	,	PUNCT
ftr-418	371	8	revenue	revenue	NOUN
ftr-418	371	9	ruling	rule	VERB
ftr-418	371	10	81	81	NUM
ftr-418	371	11	-	-	SYM
ftr-418	371	12	295	295	NUM
ftr-418	371	13	was	be	AUX
ftr-418	371	14	based	base	VERB
ftr-418	371	15	on	on	ADP
ftr-418	371	16	a	a	DET
ftr-418	371	17	specific	specific	ADJ
ftr-418	371	18	set	set	NOUN
ftr-418	371	19	of	of	ADP
ftr-418	371	20	facts	fact	NOUN
ftr-418	371	21	.	.	PUNCT
ftr-418	372	1	a	a	DET
ftr-418	372	2	tribe48	tribe48	NOUN
ftr-418	372	3	established	establish	VERB
ftr-418	372	4	a	a	DET
ftr-418	372	5	corporation	corporation	NOUN
ftr-418	372	6	to	to	PART
ftr-418	372	7	further	further	VERB
ftr-418	372	8	its	its	PRON
ftr-418	372	9	economic	economic	ADJ
ftr-418	372	10	development	development	NOUN
ftr-418	372	11	activities	activity	NOUN
ftr-418	372	12	as	as	SCONJ
ftr-418	372	13	allowed	allow	VERB
ftr-418	372	14	under	under	ADP
ftr-418	372	15	section	section	NOUN
ftr-418	372	16	17	17	NUM
ftr-418	372	17	of	of	ADP
ftr-418	372	18	the	the	DET
ftr-418	372	19	indian	indian	PROPN
ftr-418	372	20	reorganization	reorganization	PROPN
ftr-418	372	21	act	act	NOUN
ftr-418	372	22	of	of	ADP
ftr-418	372	23	1934	1934	NUM
ftr-418	372	24	(	(	PUNCT
ftr-418	372	25	“	"	PUNCT
ftr-418	372	26	ira”).49	ira”).49	VERB
ftr-418	372	27	the	the	DET
ftr-418	372	28	stock	stock	NOUN
ftr-418	372	29	of	of	ADP
ftr-418	372	30	the	the	DET
ftr-418	372	31	tribal	tribal	ADJ
ftr-418	372	32	corporation	corporation	NOUN
ftr-418	372	33	was	be	AUX
ftr-418	372	34	to	to	PART
ftr-418	372	35	be	be	AUX
ftr-418	372	36	owned	own	VERB
ftr-418	372	37	by	by	ADP
ftr-418	372	38	all	all	DET
ftr-418	372	39	present	present	ADJ
ftr-418	372	40	and	and	CCONJ
ftr-418	372	41	future	future	ADJ
ftr-418	372	42	members	member	NOUN
ftr-418	372	43	of	of	ADP
ftr-418	372	44	the	the	DET
ftr-418	372	45	tribe	tribe	NOUN
ftr-418	372	46	and	and	CCONJ
ftr-418	372	47	was	be	AUX
ftr-418	372	48	not	not	PART
ftr-418	372	49	transferable	transferable	ADJ
ftr-418	372	50	.	.	PUNCT
ftr-418	373	1	the	the	DET
ftr-418	373	2	corporation	corporation	NOUN
ftr-418	373	3	was	be	AUX
ftr-418	373	4	charged	charge	VERB
ftr-418	373	5	with	with	ADP
ftr-418	373	6	,	,	PUNCT
ftr-418	373	7	inter	inter	PROPN
ftr-418	373	8	alia	alia	NOUN
ftr-418	373	9	,	,	PUNCT
ftr-418	373	10	managing	manage	VERB
ftr-418	373	11	the	the	DET
ftr-418	373	12	leasing	leasing	NOUN
ftr-418	373	13	and	and	CCONJ
ftr-418	373	14	other	other	ADJ
ftr-418	373	15	uses	use	NOUN
ftr-418	373	16	of	of	ADP
ftr-418	373	17	tribal	tribal	ADJ
ftr-418	373	18	lands	land	NOUN
ftr-418	373	19	,	,	PUNCT
ftr-418	373	20	granting	grant	VERB
ftr-418	373	21	loans	loan	NOUN
ftr-418	373	22	for	for	ADP
ftr-418	373	23	housing	housing	NOUN
ftr-418	373	24	and	and	CCONJ
ftr-418	373	25	farming	farming	NOUN
ftr-418	373	26	,	,	PUNCT
ftr-418	373	27	promoting	promote	VERB
ftr-418	373	28	tourism	tourism	NOUN
ftr-418	373	29	activities	activity	NOUN
ftr-418	373	30	including	include	VERB
ftr-418	373	31	an	an	DET
ftr-418	373	32	annual	annual	ADJ
ftr-418	373	33	fair	fair	ADJ
ftr-418	373	34	and	and	CCONJ
ftr-418	373	35	rodeo	rodeo	NOUN
ftr-418	373	36	,	,	PUNCT
ftr-418	373	37	and	and	CCONJ
ftr-418	373	38	the	the	DET
ftr-418	373	39	operation	operation	NOUN
ftr-418	373	40	of	of	ADP
ftr-418	373	41	a	a	DET
ftr-418	373	42	catfish	catfish	NOUN
ftr-418	373	43	hatchery	hatchery	NOUN
ftr-418	373	44	.	.	PUNCT
ftr-418	374	1	50	50	NUM
ftr-418	374	2	the	the	DET
ftr-418	374	3	ruling	ruling	NOUN
ftr-418	374	4	first	first	ADV
ftr-418	374	5	reiterated	reiterate	VERB
ftr-418	374	6	that	that	SCONJ
ftr-418	374	7	the	the	DET
ftr-418	374	8	tribes	tribe	NOUN
ftr-418	374	9	themselves	themselves	PRON
ftr-418	374	10	are	be	AUX
ftr-418	374	11	not	not	PART
ftr-418	374	12	subject	subject	ADJ
ftr-418	374	13	to	to	ADP
ftr-418	374	14	federal	federal	ADJ
ftr-418	374	15	taxation	taxation	NOUN
ftr-418	374	16	:	:	PUNCT
ftr-418	374	17	no	no	DET
ftr-418	374	18	constitutional	constitutional	ADJ
ftr-418	374	19	or	or	CCONJ
ftr-418	374	20	statutory	statutory	ADJ
ftr-418	374	21	provision	provision	NOUN
ftr-418	374	22	expressly	expressly	ADV
ftr-418	374	23	exempts	exempt	VERB
ftr-418	374	24	indian	indian	ADJ
ftr-418	374	25	tribes	tribe	NOUN
ftr-418	374	26	from	from	ADP
ftr-418	374	27	federal	federal	ADJ
ftr-418	374	28	income	income	NOUN
ftr-418	374	29	taxation	taxation	NOUN
ftr-418	374	30	.	.	PUNCT
ftr-418	375	1	generally	generally	ADV
ftr-418	375	2	,	,	PUNCT
ftr-418	375	3	however	however	ADV
ftr-418	375	4	,	,	PUNCT
ftr-418	375	5	the	the	DET
ftr-418	375	6	political	political	ADJ
ftr-418	375	7	entity	entity	NOUN
ftr-418	375	8	embodied	embody	VERB
ftr-418	375	9	in	in	ADP
ftr-418	375	10	the	the	DET
ftr-418	375	11	concept	concept	NOUN
ftr-418	375	12	of	of	ADP
ftr-418	375	13	an	an	DET
ftr-418	375	14	indian	indian	ADJ
ftr-418	375	15	tribe	tribe	NOUN
ftr-418	375	16	has	have	AUX
ftr-418	375	17	been	be	AUX
ftr-418	375	18	recognized	recognize	VERB
ftr-418	375	19	and	and	CCONJ
ftr-418	375	20	no	no	DET
ftr-418	375	21	tax	tax	NOUN
ftr-418	375	22	liability	liability	NOUN
ftr-418	375	23	has	have	AUX
ftr-418	375	24	been	be	AUX
ftr-418	375	25	asserted	assert	VERB
ftr-418	375	26	against	against	ADP
ftr-418	375	27	a	a	DET
ftr-418	375	28	tribe	tribe	NOUN
ftr-418	375	29	with	with	ADP
ftr-418	375	30	respect	respect	NOUN
ftr-418	375	31	to	to	ADP
ftr-418	375	32	tribal	tribal	ADJ
ftr-418	375	33	income	income	NOUN
ftr-418	375	34	carried	carry	VERB
ftr-418	375	35	on	on	ADP
ftr-418	375	36	within	within	ADP
ftr-418	375	37	the	the	DET
ftr-418	375	38	boundaries	boundary	NOUN
ftr-418	375	39	of	of	ADP
ftr-418	375	40	the	the	DET
ftr-418	375	41	reservation	reservation	NOUN
ftr-418	375	42	.	.	PUNCT
ftr-418	376	1	51	51	NUM
ftr-418	376	2	2004	2004	NUM
ftr-418	376	3	]	]	PUNCT
ftr-418	376	4	leaving	leave	VERB
ftr-418	376	5	money	money	NOUN
ftr-418	376	6	on	on	ADP
ftr-418	376	7	the	the	DET
ftr-418	376	8	table(s	table(s	NOUN
ftr-418	376	9	)	)	PUNCT
ftr-418	376	10	357	357	NUM
ftr-418	376	11	the	the	DET
ftr-418	376	12	tribe	tribe	NOUN
ftr-418	376	13	.	.	PUNCT
ftr-418	377	1	mescalero	mescalero	PROPN
ftr-418	377	2	,	,	PUNCT
ftr-418	377	3	411	411	NUM
ftr-418	377	4	u.s	u.s	PROPN
ftr-418	377	5	.	.	PROPN
ftr-418	377	6	at	at	ADP
ftr-418	377	7	150	150	NUM
ftr-418	377	8	.	.	PUNCT
ftr-418	378	1	rather	rather	ADV
ftr-418	378	2	it	it	PRON
ftr-418	378	3	was	be	AUX
ftr-418	378	4	up	up	ADP
ftr-418	378	5	to	to	ADP
ftr-418	378	6	congress	congress	PROPN
ftr-418	378	7	to	to	PART
ftr-418	378	8	determine	determine	VERB
ftr-418	378	9	the	the	DET
ftr-418	378	10	extent	extent	NOUN
ftr-418	378	11	to	to	PART
ftr-418	378	12	which	which	PRON
ftr-418	378	13	the	the	DET
ftr-418	378	14	states	state	NOUN
ftr-418	378	15	could	could	AUX
ftr-418	378	16	tax	tax	VERB
ftr-418	378	17	the	the	DET
ftr-418	378	18	indian	indian	ADJ
ftr-418	378	19	tribes	tribe	NOUN
ftr-418	378	20	.	.	PUNCT
ftr-418	379	1	i	i	PRON
ftr-418	379	2	d.	d.	PROPN
ftr-418	379	3	the	the	DET
ftr-418	379	4	irs	irs	PROPN
ftr-418	379	5	has	have	AUX
ftr-418	379	6	apparently	apparently	ADV
ftr-418	379	7	extracted	extract	VERB
ftr-418	379	8	from	from	ADP
ftr-418	379	9	this	this	DET
ftr-418	379	10	case	case	NOUN
ftr-418	379	11	the	the	DET
ftr-418	379	12	idea	idea	NOUN
ftr-418	379	13	that	that	SCONJ
ftr-418	379	14	if	if	SCONJ
ftr-418	379	15	congress	congress	PROPN
ftr-418	379	16	could	could	AUX
ftr-418	379	17	allow	allow	VERB
ftr-418	379	18	the	the	DET
ftr-418	379	19	states	state	NOUN
ftr-418	379	20	to	to	PART
ftr-418	379	21	tax	tax	VERB
ftr-418	379	22	the	the	DET
ftr-418	379	23	tribes	tribe	NOUN
ftr-418	379	24	,	,	PUNCT
ftr-418	379	25	certainly	certainly	ADV
ftr-418	379	26	congress	congress	PROPN
ftr-418	379	27	could	could	AUX
ftr-418	379	28	impose	impose	VERB
ftr-418	379	29	a	a	DET
ftr-418	379	30	federal	federal	ADJ
ftr-418	379	31	tax	tax	NOUN
ftr-418	379	32	on	on	ADP
ftr-418	379	33	the	the	DET
ftr-418	379	34	tribes	tribe	NOUN
ftr-418	379	35	that	that	PRON
ftr-418	379	36	would	would	AUX
ftr-418	379	37	be	be	AUX
ftr-418	379	38	constitutional	constitutional	ADJ
ftr-418	379	39	.	.	PUNCT
ftr-418	380	1	see	see	VERB
ftr-418	380	2	discussion	discussion	NOUN
ftr-418	380	3	infra	infra	NOUN
ftr-418	380	4	part	part	NOUN
ftr-418	380	5	iv	iv	NOUN
ftr-418	380	6	.	.	PUNCT
ftr-418	381	1	a	a	DET
ftr-418	381	2	detailed	detailed	ADJ
ftr-418	381	3	review	review	NOUN
ftr-418	381	4	of	of	ADP
ftr-418	381	5	the	the	DET
ftr-418	381	6	complexities	complexity	NOUN
ftr-418	381	7	of	of	ADP
ftr-418	381	8	the	the	DET
ftr-418	381	9	state	state	NOUN
ftr-418	381	10	taxation	taxation	NOUN
ftr-418	381	11	of	of	ADP
ftr-418	381	12	indian	indian	ADJ
ftr-418	381	13	tribes	tribe	NOUN
ftr-418	381	14	is	be	AUX
ftr-418	381	15	beyond	beyond	ADP
ftr-418	381	16	the	the	DET
ftr-418	381	17	scope	scope	NOUN
ftr-418	381	18	of	of	ADP
ftr-418	381	19	this	this	DET
ftr-418	381	20	article	article	NOUN
ftr-418	381	21	.	.	PUNCT
ftr-418	382	1	52	52	NUM
ftr-418	382	2	.	.	PUNCT
ftr-418	383	1	see	see	VERB
ftr-418	383	2	mescalero	mescalero	PROPN
ftr-418	383	3	,	,	PUNCT
ftr-418	383	4	411	411	NUM
ftr-418	383	5	u.s	u.s	PROPN
ftr-418	383	6	.	.	PROPN
ftr-418	383	7	at	at	ADP
ftr-418	383	8	150	150	NUM
ftr-418	383	9	(	(	PUNCT
ftr-418	383	10	indicating	indicate	VERB
ftr-418	383	11	the	the	DET
ftr-418	383	12	tribes	tribe	NOUN
ftr-418	383	13	enjoy	enjoy	VERB
ftr-418	383	14	no	no	DET
ftr-418	383	15	constitutional	constitutional	ADJ
ftr-418	383	16	protection	protection	NOUN
ftr-418	383	17	from	from	ADP
ftr-418	383	18	taxation	taxation	NOUN
ftr-418	383	19	)	)	PUNCT
ftr-418	383	20	.	.	PUNCT
ftr-418	384	1	see	see	VERB
ftr-418	384	2	also	also	ADV
ftr-418	384	3	the	the	DET
ftr-418	384	4	discussion	discussion	NOUN
ftr-418	384	5	at	at	ADP
ftr-418	384	6	infra	infra	NOUN
ftr-418	384	7	part	part	NOUN
ftr-418	384	8	iv	iv	NOUN
ftr-418	384	9	.	.	PUNCT
ftr-418	384	10	53	53	NUM
ftr-418	384	11	.	.	PUNCT
ftr-418	385	1	rev	rev	PROPN
ftr-418	385	2	.	.	PUNCT
ftr-418	386	1	rul	rul	PROPN
ftr-418	386	2	.	.	PUNCT
ftr-418	387	1	81	81	NUM
ftr-418	387	2	-	-	SYM
ftr-418	387	3	295	295	NUM
ftr-418	387	4	,	,	PUNCT
ftr-418	387	5	1981	1981	NUM
ftr-418	387	6	-	-	SYM
ftr-418	387	7	2	2	NUM
ftr-418	387	8	c.b	c.b	PROPN
ftr-418	387	9	.	.	PROPN
ftr-418	387	10	15	15	NUM
ftr-418	387	11	.	.	X
ftr-418	387	12	54	54	NUM
ftr-418	387	13	.	.	PUNCT
ftr-418	388	1	i	i	PRON
ftr-418	388	2	d.	d.	PROPN
ftr-418	388	3	the	the	DET
ftr-418	388	4	ruling	ruling	NOUN
ftr-418	388	5	quoted	quote	VERB
ftr-418	388	6	mescalero	mescalero	NOUN
ftr-418	388	7	for	for	ADP
ftr-418	388	8	the	the	DET
ftr-418	388	9	proposition	proposition	NOUN
ftr-418	388	10	that	that	SCONJ
ftr-418	388	11	“	"	PUNCT
ftr-418	388	12	the	the	DET
ftr-418	388	13	question	question	NOUN
ftr-418	388	14	of	of	ADP
ftr-418	388	15	tax	tax	NOUN
ftr-418	388	16	immunity	immunity	NOUN
ftr-418	388	17	can	can	AUX
ftr-418	388	18	not	not	PART
ftr-418	388	19	be	be	AUX
ftr-418	388	20	made	make	VERB
ftr-418	388	21	to	to	PART
ftr-418	388	22	turn	turn	VERB
ftr-418	388	23	on	on	ADP
ftr-418	388	24	the	the	DET
ftr-418	388	25	particular	particular	ADJ
ftr-418	388	26	form	form	NOUN
ftr-418	388	27	in	in	ADP
ftr-418	388	28	which	which	PRON
ftr-418	388	29	the	the	DET
ftr-418	388	30	tribe	tribe	NOUN
ftr-418	388	31	chooses	choose	VERB
ftr-418	388	32	to	to	PART
ftr-418	388	33	conduct	conduct	VERB
ftr-418	388	34	its	its	PRON
ftr-418	388	35	business	business	NOUN
ftr-418	388	36	.	.	PUNCT
ftr-418	388	37	”	"	PUNCT
ftr-418	389	1	mescalero	mescalero	PROPN
ftr-418	389	2	,	,	PUNCT
ftr-418	389	3	411	411	NUM
ftr-418	389	4	u.s	u.s	PROPN
ftr-418	389	5	.	.	PROPN
ftr-418	389	6	at	at	ADP
ftr-418	389	7	157	157	NUM
ftr-418	389	8	n.	n.	NOUN
ftr-418	389	9	13	13	NUM
ftr-418	389	10	.	.	PUNCT
ftr-418	390	1	again	again	ADV
ftr-418	390	2	,	,	PUNCT
ftr-418	390	3	this	this	PRON
ftr-418	390	4	was	be	AUX
ftr-418	390	5	meant	mean	VERB
ftr-418	390	6	to	to	PART
ftr-418	390	7	refer	refer	VERB
ftr-418	390	8	to	to	ADP
ftr-418	390	9	state	state	NOUN
ftr-418	390	10	taxes	taxis	NOUN
ftr-418	390	11	,	,	PUNCT
ftr-418	390	12	but	but	CCONJ
ftr-418	390	13	the	the	DET
ftr-418	390	14	irs	irs	PROPN
ftr-418	390	15	used	use	VERB
ftr-418	390	16	the	the	DET
ftr-418	390	17	concept	concept	NOUN
ftr-418	390	18	in	in	ADP
ftr-418	390	19	ruling	rule	VERB
ftr-418	390	20	on	on	ADP
ftr-418	390	21	a	a	DET
ftr-418	390	22	federal	federal	ADJ
ftr-418	390	23	tax	tax	NOUN
ftr-418	390	24	matter	matter	NOUN
ftr-418	390	25	.	.	PUNCT
ftr-418	391	1	55	55	NUM
ftr-418	391	2	.	.	PUNCT
ftr-418	392	1	see	see	VERB
ftr-418	392	2	supra	supra	PROPN
ftr-418	392	3	note	note	PROPN
ftr-418	392	4	51	51	NUM
ftr-418	392	5	.	.	PUNCT
ftr-418	393	1	56	56	NUM
ftr-418	393	2	.	.	PUNCT
ftr-418	394	1	this	this	PRON
ftr-418	394	2	is	be	AUX
ftr-418	394	3	the	the	DET
ftr-418	394	4	same	same	ADJ
ftr-418	394	5	issue	issue	NOUN
ftr-418	394	6	that	that	PRON
ftr-418	394	7	arises	arise	VERB
ftr-418	394	8	in	in	ADP
ftr-418	394	9	the	the	DET
ftr-418	394	10	federal	federal	ADJ
ftr-418	394	11	income	income	NOUN
ftr-418	394	12	taxation	taxation	NOUN
ftr-418	394	13	of	of	ADP
ftr-418	394	14	states	state	NOUN
ftr-418	394	15	.	.	PUNCT
ftr-418	395	1	see	see	VERB
ftr-418	395	2	infra	infra	NOUN
ftr-418	395	3	part	part	NOUN
ftr-418	395	4	iii	iii	NOUN
ftr-418	395	5	for	for	ADP
ftr-418	395	6	a	a	DET
ftr-418	395	7	discussion	discussion	NOUN
ftr-418	395	8	of	of	ADP
ftr-418	395	9	whether	whether	SCONJ
ftr-418	395	10	states	state	NOUN
ftr-418	395	11	can	can	AUX
ftr-418	395	12	be	be	AUX
ftr-418	395	13	subject	subject	ADJ
ftr-418	395	14	to	to	ADP
ftr-418	395	15	federal	federal	ADJ
ftr-418	395	16	income	income	NOUN
ftr-418	395	17	tax	tax	NOUN
ftr-418	395	18	,	,	PUNCT
ftr-418	395	19	even	even	ADV
ftr-418	395	20	though	though	SCONJ
ftr-418	395	21	they	they	PRON
ftr-418	395	22	are	be	AUX
ftr-418	395	23	“	"	PUNCT
ftr-418	395	24	political	political	ADJ
ftr-418	395	25	entities	entity	NOUN
ftr-418	395	26	,	,	PUNCT
ftr-418	395	27	”	"	PUNCT
ftr-418	395	28	on	on	ADP
ftr-418	395	29	their	their	PRON
ftr-418	395	30	non	non	ADJ
ftr-418	395	31	-	-	ADJ
ftr-418	395	32	governmental	governmental	ADJ
ftr-418	395	33	commercial	commercial	ADJ
ftr-418	395	34	activities	activity	NOUN
ftr-418	395	35	.	.	PUNCT
ftr-418	396	1	as	as	SCONJ
ftr-418	396	2	discussed	discuss	VERB
ftr-418	396	3	in	in	ADP
ftr-418	396	4	infra	infra	NOUN
ftr-418	396	5	part	part	PROPN
ftr-418	396	6	iii	iii	PROPN
ftr-418	396	7	,	,	PUNCT
ftr-418	396	8	states	state	NOUN
ftr-418	396	9	generally	generally	ADV
ftr-418	396	10	can	can	AUX
ftr-418	396	11	be	be	AUX
ftr-418	396	12	subject	subject	ADJ
ftr-418	396	13	to	to	ADP
ftr-418	396	14	income	income	NOUN
ftr-418	396	15	tax	tax	NOUN
ftr-418	396	16	on	on	ADP
ftr-418	396	17	their	their	PRON
ftr-418	396	18	commercial	commercial	ADJ
ftr-418	396	19	activities	activity	NOUN
ftr-418	396	20	,	,	PUNCT
ftr-418	396	21	but	but	CCONJ
ftr-418	396	22	with	with	ADP
ftr-418	396	23	one	one	NUM
ftr-418	396	24	exception	exception	NOUN
ftr-418	396	25	the	the	DET
ftr-418	396	26	irc	irc	NOUN
ftr-418	396	27	has	have	AUX
ftr-418	396	28	been	be	AUX
ftr-418	396	29	interpreted	interpret	VERB
ftr-418	396	30	as	as	ADP
ftr-418	396	31	not	not	PART
ftr-418	396	32	imposing	impose	VERB
ftr-418	396	33	an	an	DET
ftr-418	396	34	income	income	NOUN
ftr-418	396	35	tax	tax	NOUN
ftr-418	396	36	on	on	ADP
ftr-418	396	37	any	any	DET
ftr-418	396	38	activities	activity	NOUN
ftr-418	396	39	of	of	ADP
ftr-418	396	40	the	the	DET
ftr-418	396	41	states	state	NOUN
ftr-418	396	42	.	.	PUNCT
ftr-418	397	1	this	this	PRON
ftr-418	397	2	seems	seem	VERB
ftr-418	397	3	to	to	PART
ftr-418	397	4	imply	imply	VERB
ftr-418	397	5	that	that	SCONJ
ftr-418	397	6	tribes	tribe	NOUN
ftr-418	397	7	could	could	AUX
ftr-418	397	8	be	be	AUX
ftr-418	397	9	viewed	view	VERB
ftr-418	397	10	as	as	ADP
ftr-418	397	11	taxable	taxable	ADJ
ftr-418	397	12	under	under	ADP
ftr-418	397	13	the	the	DET
ftr-418	397	14	irc	irc	NOUN
ftr-418	397	15	,	,	PUNCT
ftr-418	397	16	but	but	CCONJ
ftr-418	397	17	that	that	SCONJ
ftr-418	397	18	in	in	ADP
ftr-418	397	19	practice	practice	NOUN
ftr-418	397	20	they	they	PRON
ftr-418	397	21	are	be	AUX
ftr-418	397	22	not	not	PART
ftr-418	397	23	taxed	tax	VERB
ftr-418	397	24	under	under	ADP
ftr-418	397	25	some	some	DET
ftr-418	397	26	sort	sort	NOUN
ftr-418	397	27	of	of	ADP
ftr-418	397	28	an	an	DET
ftr-418	397	29	intergovernmental	intergovernmental	ADJ
ftr-418	397	30	immunity	immunity	NOUN
ftr-418	397	31	doctrine	doctrine	NOUN
ftr-418	397	32	.	.	PUNCT
ftr-418	398	1	this	this	DET
ftr-418	398	2	immunity	immunity	NOUN
ftr-418	398	3	must	must	AUX
ftr-418	398	4	be	be	AUX
ftr-418	398	5	administrative	administrative	ADJ
ftr-418	398	6	,	,	PUNCT
ftr-418	398	7	rather	rather	ADV
ftr-418	398	8	than	than	ADP
ftr-418	398	9	constitutional	constitutional	ADJ
ftr-418	398	10	.	.	PUNCT
ftr-418	399	1	thus	thus	ADV
ftr-418	399	2	,	,	PUNCT
ftr-418	399	3	the	the	DET
ftr-418	399	4	conclusion	conclusion	NOUN
ftr-418	399	5	remains	remain	VERB
ftr-418	399	6	the	the	DET
ftr-418	399	7	same	same	ADJ
ftr-418	399	8	as	as	ADP
ftr-418	399	9	in52	in52	PROPN
ftr-418	399	10	revenue	revenue	NOUN
ftr-418	399	11	ruling	rule	VERB
ftr-418	399	12	67	67	NUM
ftr-418	399	13	-	-	SYM
ftr-418	399	14	284	284	NUM
ftr-418	399	15	,	,	PUNCT
ftr-418	399	16	but	but	CCONJ
ftr-418	399	17	some	some	DET
ftr-418	399	18	additional	additional	ADJ
ftr-418	399	19	analysis	analysis	NOUN
ftr-418	399	20	is	be	AUX
ftr-418	399	21	added	add	VERB
ftr-418	399	22	which	which	PRON
ftr-418	399	23	only	only	ADV
ftr-418	399	24	serves	serve	VERB
ftr-418	399	25	to	to	PART
ftr-418	399	26	create	create	VERB
ftr-418	399	27	more	more	ADJ
ftr-418	399	28	confusion	confusion	NOUN
ftr-418	399	29	in	in	ADP
ftr-418	399	30	this	this	DET
ftr-418	399	31	already	already	ADV
ftr-418	399	32	ambiguous	ambiguous	ADJ
ftr-418	399	33	area	area	NOUN
ftr-418	399	34	.	.	PUNCT
ftr-418	400	1	the	the	DET
ftr-418	400	2	ruling	ruling	NOUN
ftr-418	400	3	then	then	ADV
ftr-418	400	4	stated	state	VERB
ftr-418	400	5	that	that	SCONJ
ftr-418	400	6	the	the	DET
ftr-418	400	7	federally	federally	ADV
ftr-418	400	8	chartered	charter	VERB
ftr-418	400	9	tribal	tribal	ADJ
ftr-418	400	10	corporation	corporation	NOUN
ftr-418	400	11	would	would	AUX
ftr-418	400	12	be	be	AUX
ftr-418	400	13	treated	treat	VERB
ftr-418	400	14	the	the	DET
ftr-418	400	15	same	same	ADJ
ftr-418	400	16	as	as	ADP
ftr-418	400	17	the	the	DET
ftr-418	400	18	tribe	tribe	NOUN
ftr-418	400	19	and	and	CCONJ
ftr-418	400	20	therefore	therefore	ADV
ftr-418	400	21	not	not	PART
ftr-418	400	22	subject	subject	VERB
ftr-418	400	23	to	to	ADP
ftr-418	400	24	federal	federal	ADJ
ftr-418	400	25	income	income	NOUN
ftr-418	400	26	taxation	taxation	NOUN
ftr-418	400	27	with	with	ADP
ftr-418	400	28	respect	respect	NOUN
ftr-418	400	29	to	to	ADP
ftr-418	400	30	activities	activity	NOUN
ftr-418	400	31	conducted	conduct	VERB
ftr-418	400	32	on	on	ADP
ftr-418	400	33	the	the	DET
ftr-418	400	34	tribe	tribe	NOUN
ftr-418	400	35	’s	’s	PART
ftr-418	400	36	reservation.53	reservation.53	VERB
ftr-418	400	37	the	the	DET
ftr-418	400	38	ruling	ruling	NOUN
ftr-418	400	39	based	base	VERB
ftr-418	400	40	its	its	PRON
ftr-418	400	41	reasoning	reasoning	NOUN
ftr-418	400	42	on	on	ADP
ftr-418	400	43	the	the	DET
ftr-418	400	44	fact	fact	NOUN
ftr-418	400	45	that	that	SCONJ
ftr-418	400	46	the	the	DET
ftr-418	400	47	tribe	tribe	NOUN
ftr-418	400	48	could	could	AUX
ftr-418	400	49	conduct	conduct	VERB
ftr-418	400	50	the	the	DET
ftr-418	400	51	commercial	commercial	ADJ
ftr-418	400	52	activities	activity	NOUN
ftr-418	400	53	listed	list	VERB
ftr-418	400	54	directly	directly	ADV
ftr-418	400	55	and	and	CCONJ
ftr-418	400	56	escape	escape	VERB
ftr-418	400	57	taxation	taxation	NOUN
ftr-418	400	58	.	.	PUNCT
ftr-418	401	1	the	the	DET
ftr-418	401	2	mere	mere	ADJ
ftr-418	401	3	fact	fact	NOUN
ftr-418	401	4	that	that	SCONJ
ftr-418	401	5	the	the	DET
ftr-418	401	6	businesses	business	NOUN
ftr-418	401	7	were	be	AUX
ftr-418	401	8	now	now	ADV
ftr-418	401	9	being	be	AUX
ftr-418	401	10	run	run	VERB
ftr-418	401	11	in	in	ADP
ftr-418	401	12	corporate	corporate	ADJ
ftr-418	401	13	solution	solution	NOUN
ftr-418	401	14	should	should	AUX
ftr-418	401	15	make	make	VERB
ftr-418	401	16	no	no	DET
ftr-418	401	17	difference	difference	NOUN
ftr-418	401	18	from	from	ADP
ftr-418	401	19	a	a	DET
ftr-418	401	20	tax	tax	NOUN
ftr-418	401	21	perspective	perspective	NOUN
ftr-418	401	22	.	.	PUNCT
ftr-418	402	1	54	54	NUM
ftr-418	402	2	by	by	ADP
ftr-418	402	3	resting	rest	VERB
ftr-418	402	4	its	its	PRON
ftr-418	402	5	conclusion	conclusion	NOUN
ftr-418	402	6	on	on	ADP
ftr-418	402	7	the	the	DET
ftr-418	402	8	fact	fact	NOUN
ftr-418	402	9	that	that	SCONJ
ftr-418	402	10	the	the	DET
ftr-418	402	11	tribal	tribal	ADJ
ftr-418	402	12	corporations	corporation	NOUN
ftr-418	402	13	are	be	AUX
ftr-418	402	14	exempt	exempt	ADJ
ftr-418	402	15	because	because	SCONJ
ftr-418	402	16	they	they	PRON
ftr-418	402	17	would	would	AUX
ftr-418	402	18	have	have	AUX
ftr-418	402	19	been	be	AUX
ftr-418	402	20	exempt	exempt	ADJ
ftr-418	402	21	outside	outside	ADP
ftr-418	402	22	of	of	ADP
ftr-418	402	23	the	the	DET
ftr-418	402	24	corporate	corporate	ADJ
ftr-418	402	25	solution	solution	NOUN
ftr-418	402	26	,	,	PUNCT
ftr-418	402	27	the	the	DET
ftr-418	402	28	irs	irs	PROPN
ftr-418	402	29	seems	seem	VERB
ftr-418	402	30	to	to	PART
ftr-418	402	31	have	have	AUX
ftr-418	402	32	contradicted	contradict	VERB
ftr-418	402	33	its	its	PRON
ftr-418	402	34	earlier	early	ADJ
ftr-418	402	35	statement	statement	NOUN
ftr-418	402	36	that	that	SCONJ
ftr-418	402	37	the	the	DET
ftr-418	402	38	tribes	tribe	NOUN
ftr-418	402	39	are	be	AUX
ftr-418	402	40	not	not	PART
ftr-418	402	41	subject	subject	ADJ
ftr-418	402	42	to	to	ADP
ftr-418	402	43	federal	federal	ADJ
ftr-418	402	44	income	income	NOUN
ftr-418	402	45	tax	tax	NOUN
ftr-418	402	46	because	because	SCONJ
ftr-418	402	47	of	of	ADP
ftr-418	402	48	the	the	DET
ftr-418	402	49	“	"	PUNCT
ftr-418	402	50	political	political	ADJ
ftr-418	402	51	entity	entity	NOUN
ftr-418	402	52	”	"	PUNCT
ftr-418	402	53	embodied	embody	VERB
ftr-418	402	54	in	in	ADP
ftr-418	402	55	the	the	DET
ftr-418	402	56	tribe	tribe	NOUN
ftr-418	402	57	.	.	PUNCT
ftr-418	403	1	it	it	PRON
ftr-418	403	2	would	would	AUX
ftr-418	403	3	seem	seem	VERB
ftr-418	403	4	that	that	SCONJ
ftr-418	403	5	running	run	VERB
ftr-418	403	6	a	a	DET
ftr-418	403	7	fish	fish	NOUN
ftr-418	403	8	hatchery	hatchery	NOUN
ftr-418	403	9	and	and	CCONJ
ftr-418	403	10	a	a	DET
ftr-418	403	11	rodeo	rodeo	NOUN
ftr-418	403	12	would	would	AUX
ftr-418	403	13	not	not	PART
ftr-418	403	14	be55	be55	PROPN
ftr-418	403	15	considered	consider	VERB
ftr-418	403	16	part	part	NOUN
ftr-418	403	17	of	of	ADP
ftr-418	403	18	the	the	DET
ftr-418	403	19	tribe	tribe	NOUN
ftr-418	403	20	’s	’s	PART
ftr-418	403	21	political	political	ADJ
ftr-418	403	22	duties	duty	NOUN
ftr-418	403	23	,	,	PUNCT
ftr-418	403	24	but	but	CCONJ
ftr-418	403	25	rather	rather	ADV
ftr-418	403	26	proprietary	proprietary	ADJ
ftr-418	403	27	/	/	SYM
ftr-418	403	28	commercial	commercial	ADJ
ftr-418	403	29	enterprises	enterprise	NOUN
ftr-418	403	30	.	.	PUNCT
ftr-418	404	1	if	if	SCONJ
ftr-418	404	2	tribes	tribe	NOUN
ftr-418	404	3	are	be	AUX
ftr-418	404	4	not	not	PART
ftr-418	404	5	automatically	automatically	ADV
ftr-418	404	6	tax	tax	NOUN
ftr-418	404	7	exempt	exempt	ADJ
ftr-418	404	8	but	but	CCONJ
ftr-418	404	9	are	be	AUX
ftr-418	404	10	not	not	PART
ftr-418	404	11	taxed	tax	VERB
ftr-418	404	12	because	because	SCONJ
ftr-418	404	13	they	they	PRON
ftr-418	404	14	are	be	AUX
ftr-418	404	15	political	political	ADJ
ftr-418	404	16	entities	entity	NOUN
ftr-418	404	17	,	,	PUNCT
ftr-418	404	18	it	it	PRON
ftr-418	404	19	would	would	AUX
ftr-418	404	20	seem	seem	VERB
ftr-418	404	21	that	that	SCONJ
ftr-418	404	22	they	they	PRON
ftr-418	404	23	could	could	AUX
ftr-418	404	24	be	be	AUX
ftr-418	404	25	taxed	tax	VERB
ftr-418	404	26	on	on	ADP
ftr-418	404	27	their	their	PRON
ftr-418	404	28	nongovernmental	nongovernmental	ADJ
ftr-418	404	29	commercial	commercial	ADJ
ftr-418	404	30	ventures	venture	NOUN
ftr-418	404	31	.	.	PUNCT
ftr-418	405	1	given	give	VERB
ftr-418	405	2	the	the	DET
ftr-418	405	3	facts	fact	NOUN
ftr-418	405	4	before	before	ADP
ftr-418	405	5	it	it	PRON
ftr-418	405	6	,	,	PUNCT
ftr-418	405	7	the	the	DET
ftr-418	405	8	irs	irs	PROPN
ftr-418	405	9	seemed56	seemed56	NOUN
ftr-418	405	10	to	to	PART
ftr-418	405	11	have	have	VERB
ftr-418	405	12	a	a	DET
ftr-418	405	13	clear	clear	ADJ
ftr-418	405	14	opportunity	opportunity	NOUN
ftr-418	405	15	to	to	PART
ftr-418	405	16	draw	draw	VERB
ftr-418	405	17	a	a	DET
ftr-418	405	18	line	line	NOUN
ftr-418	405	19	between	between	ADP
ftr-418	405	20	proprietary	proprietary	ADJ
ftr-418	405	21	and	and	CCONJ
ftr-418	405	22	nonproprietary	nonproprietary	ADJ
ftr-418	405	23	activities	activity	NOUN
ftr-418	405	24	,	,	PUNCT
ftr-418	405	25	but	but	CCONJ
ftr-418	405	26	declined	decline	VERB
ftr-418	405	27	to	to	PART
ftr-418	405	28	do	do	VERB
ftr-418	405	29	so	so	ADV
ftr-418	405	30	.	.	PUNCT
ftr-418	406	1	instead	instead	ADV
ftr-418	406	2	,	,	PUNCT
ftr-418	406	3	the	the	DET
ftr-418	406	4	irs	irs	PROPN
ftr-418	406	5	took	take	VERB
ftr-418	406	6	the	the	DET
ftr-418	406	7	position	position	NOUN
ftr-418	406	8	358	358	NUM
ftr-418	406	9	florida	florida	PROPN
ftr-418	406	10	tax	tax	NOUN
ftr-418	406	11	review	review	NOUN
ftr-418	406	12	[	[	X
ftr-418	406	13	vol.6:4	vol.6:4	NOUN
ftr-418	406	14	57	57	NUM
ftr-418	406	15	.	.	PUNCT
ftr-418	407	1	yet	yet	ADV
ftr-418	407	2	outside	outside	ADP
ftr-418	407	3	the	the	DET
ftr-418	407	4	realm	realm	NOUN
ftr-418	407	5	of	of	ADP
ftr-418	407	6	indian	indian	ADJ
ftr-418	407	7	tribes	tribe	NOUN
ftr-418	407	8	,	,	PUNCT
ftr-418	407	9	incorporation	incorporation	NOUN
ftr-418	407	10	does	do	AUX
ftr-418	407	11	in	in	ADP
ftr-418	407	12	fact	fact	NOUN
ftr-418	407	13	carry	carry	VERB
ftr-418	407	14	with	with	ADP
ftr-418	407	15	it	it	PRON
ftr-418	407	16	serious	serious	ADJ
ftr-418	407	17	tax	tax	NOUN
ftr-418	407	18	consequences	consequence	NOUN
ftr-418	407	19	.	.	PUNCT
ftr-418	408	1	an	an	DET
ftr-418	408	2	individual	individual	NOUN
ftr-418	408	3	who	who	PRON
ftr-418	408	4	operates	operate	VERB
ftr-418	408	5	a	a	DET
ftr-418	408	6	sole	sole	ADJ
ftr-418	408	7	proprietorship	proprietorship	NOUN
ftr-418	408	8	,	,	PUNCT
ftr-418	408	9	for	for	ADP
ftr-418	408	10	example	example	NOUN
ftr-418	408	11	,	,	PUNCT
ftr-418	408	12	will	will	AUX
ftr-418	408	13	be	be	AUX
ftr-418	408	14	the	the	DET
ftr-418	408	15	taxed	tax	VERB
ftr-418	408	16	on	on	ADP
ftr-418	408	17	the	the	DET
ftr-418	408	18	business	business	NOUN
ftr-418	408	19	profits	profit	NOUN
ftr-418	408	20	under	under	ADP
ftr-418	408	21	irc	irc	PROPN
ftr-418	408	22	§	§	PROPN
ftr-418	408	23	1	1	NUM
ftr-418	408	24	.	.	PUNCT
ftr-418	409	1	if	if	SCONJ
ftr-418	409	2	the	the	DET
ftr-418	409	3	individual	individual	NOUN
ftr-418	409	4	incorporates	incorporate	VERB
ftr-418	409	5	the	the	DET
ftr-418	409	6	business	business	NOUN
ftr-418	409	7	(	(	PUNCT
ftr-418	409	8	e.g.	e.g.	ADV
ftr-418	409	9	,	,	PUNCT
ftr-418	409	10	to	to	PART
ftr-418	409	11	limit	limit	VERB
ftr-418	409	12	liability	liability	NOUN
ftr-418	409	13	or	or	CCONJ
ftr-418	409	14	as	as	ADP
ftr-418	409	15	a	a	DET
ftr-418	409	16	prelude	prelude	NOUN
ftr-418	409	17	to	to	ADP
ftr-418	409	18	an	an	DET
ftr-418	409	19	initial	initial	ADJ
ftr-418	409	20	public	public	ADJ
ftr-418	409	21	offering	offering	NOUN
ftr-418	409	22	)	)	PUNCT
ftr-418	409	23	,	,	PUNCT
ftr-418	409	24	she	she	PRON
ftr-418	409	25	will	will	AUX
ftr-418	409	26	be	be	AUX
ftr-418	409	27	subject	subject	ADJ
ftr-418	409	28	to	to	ADP
ftr-418	409	29	two	two	NUM
ftr-418	409	30	layers	layer	NOUN
ftr-418	409	31	of	of	ADP
ftr-418	409	32	tax	tax	NOUN
ftr-418	409	33	–	–	PUNCT
ftr-418	409	34	the	the	DET
ftr-418	409	35	new	new	ADJ
ftr-418	409	36	corporation	corporation	NOUN
ftr-418	409	37	will	will	AUX
ftr-418	409	38	pay	pay	VERB
ftr-418	409	39	tax	tax	NOUN
ftr-418	409	40	under	under	ADP
ftr-418	409	41	irc	irc	PROPN
ftr-418	409	42	§	§	PROPN
ftr-418	409	43	11	11	NUM
ftr-418	409	44	and	and	CCONJ
ftr-418	409	45	the	the	DET
ftr-418	409	46	individual	individual	ADJ
ftr-418	409	47	stockholder	stockholder	NOUN
ftr-418	409	48	will	will	AUX
ftr-418	409	49	then	then	ADV
ftr-418	409	50	pay	pay	VERB
ftr-418	409	51	tax	tax	NOUN
ftr-418	409	52	on	on	ADP
ftr-418	409	53	any	any	DET
ftr-418	409	54	dividends	dividend	NOUN
ftr-418	409	55	received	receive	VERB
ftr-418	409	56	from	from	ADP
ftr-418	409	57	the	the	DET
ftr-418	409	58	corporation	corporation	NOUN
ftr-418	409	59	under	under	ADP
ftr-418	409	60	irc	irc	PROPN
ftr-418	409	61	§	§	PROPN
ftr-418	409	62	1	1	NUM
ftr-418	409	63	.	.	PUNCT
ftr-418	410	1	the	the	DET
ftr-418	410	2	irs	irs	PROPN
ftr-418	410	3	will	will	AUX
ftr-418	410	4	not	not	PART
ftr-418	410	5	waive	waive	VERB
ftr-418	410	6	these	these	DET
ftr-418	410	7	rules	rule	NOUN
ftr-418	410	8	simply	simply	ADV
ftr-418	410	9	because	because	SCONJ
ftr-418	410	10	“	"	PUNCT
ftr-418	410	11	nothing	nothing	PRON
ftr-418	410	12	has	have	AUX
ftr-418	410	13	changed	change	VERB
ftr-418	410	14	.	.	PUNCT
ftr-418	410	15	”	"	PUNCT
ftr-418	411	1	of	of	ADP
ftr-418	411	2	course	course	NOUN
ftr-418	411	3	,	,	PUNCT
ftr-418	411	4	the	the	DET
ftr-418	411	5	individual	individual	NOUN
ftr-418	411	6	operating	operate	VERB
ftr-418	411	7	the	the	DET
ftr-418	411	8	sole	sole	ADJ
ftr-418	411	9	proprietorship	proprietorship	NOUN
ftr-418	411	10	in	in	ADP
ftr-418	411	11	this	this	DET
ftr-418	411	12	example	example	NOUN
ftr-418	411	13	,	,	PUNCT
ftr-418	411	14	unlike	unlike	ADP
ftr-418	411	15	the	the	DET
ftr-418	411	16	indian	indian	ADJ
ftr-418	411	17	tribe	tribe	NOUN
ftr-418	411	18	in	in	ADP
ftr-418	411	19	rev	rev	PROPN
ftr-418	411	20	.	.	PUNCT
ftr-418	412	1	rul	rul	PROPN
ftr-418	412	2	.	.	PUNCT
ftr-418	413	1	81	81	NUM
ftr-418	413	2	-	-	SYM
ftr-418	413	3	295	295	NUM
ftr-418	413	4	,	,	PUNCT
ftr-418	413	5	was	be	AUX
ftr-418	413	6	at	at	ADP
ftr-418	413	7	least	least	ADJ
ftr-418	413	8	subject	subject	ADJ
ftr-418	413	9	to	to	ADP
ftr-418	413	10	tax	tax	NOUN
ftr-418	413	11	to	to	PART
ftr-418	413	12	begin	begin	VERB
ftr-418	413	13	with	with	ADP
ftr-418	413	14	.	.	PUNCT
ftr-418	414	1	this	this	DET
ftr-418	414	2	example	example	NOUN
ftr-418	414	3	does	do	AUX
ftr-418	414	4	show	show	VERB
ftr-418	414	5	,	,	PUNCT
ftr-418	414	6	however	however	ADV
ftr-418	414	7	,	,	PUNCT
ftr-418	414	8	that	that	SCONJ
ftr-418	414	9	the	the	DET
ftr-418	414	10	irs	irs	PROPN
ftr-418	414	11	does	do	AUX
ftr-418	414	12	not	not	PART
ftr-418	414	13	,	,	PUNCT
ftr-418	414	14	absent	absent	ADJ
ftr-418	414	15	abuse	abuse	NOUN
ftr-418	414	16	,	,	PUNCT
ftr-418	414	17	generally	generally	ADV
ftr-418	414	18	disregard	disregard	VERB
ftr-418	414	19	the	the	DET
ftr-418	414	20	form	form	NOUN
ftr-418	414	21	in	in	ADP
ftr-418	414	22	which	which	PRON
ftr-418	414	23	a	a	DET
ftr-418	414	24	business	business	NOUN
ftr-418	414	25	is	be	AUX
ftr-418	414	26	conducted	conduct	VERB
ftr-418	414	27	when	when	SCONJ
ftr-418	414	28	assessing	assess	VERB
ftr-418	414	29	taxes	taxis	NOUN
ftr-418	414	30	–	–	PUNCT
ftr-418	414	31	yet	yet	CCONJ
ftr-418	414	32	it	it	PRON
ftr-418	414	33	did	do	VERB
ftr-418	414	34	just	just	ADV
ftr-418	414	35	that	that	PRON
ftr-418	414	36	in	in	ADP
ftr-418	414	37	rev	rev	PROPN
ftr-418	414	38	.	.	PUNCT
ftr-418	415	1	rul	rul	PROPN
ftr-418	415	2	.	.	PUNCT
ftr-418	416	1	81	81	NUM
ftr-418	416	2	-	-	SYM
ftr-418	416	3	295	295	NUM
ftr-418	416	4	.	.	PUNCT
ftr-418	417	1	58	58	NUM
ftr-418	417	2	.	.	PUNCT
ftr-418	418	1	see	see	VERB
ftr-418	418	2	rev	rev	PROPN
ftr-418	418	3	.	.	PROPN
ftr-418	418	4	rul	rul	PROPN
ftr-418	418	5	.	.	PUNCT
ftr-418	419	1	81	81	NUM
ftr-418	419	2	-	-	SYM
ftr-418	419	3	295	295	NUM
ftr-418	419	4	,	,	PUNCT
ftr-418	419	5	1981	1981	NUM
ftr-418	419	6	-	-	SYM
ftr-418	419	7	2	2	NUM
ftr-418	419	8	c.b	c.b	PROPN
ftr-418	419	9	.	.	PROPN
ftr-418	419	10	15	15	NUM
ftr-418	419	11	.	.	PUNCT
ftr-418	420	1	the	the	DET
ftr-418	420	2	ruling	ruling	NOUN
ftr-418	420	3	cites	cite	VERB
ftr-418	420	4	maryland	maryland	PROPN
ftr-418	420	5	cas	cas	PROPN
ftr-418	420	6	.	.	PROPN
ftr-418	420	7	co.	co.	PROPN
ftr-418	421	1	v.	v.	ADP
ftr-418	421	2	citizens	citizen	NOUN
ftr-418	421	3	nat’l	nat’l	PROPN
ftr-418	421	4	bank	bank	PROPN
ftr-418	421	5	of	of	ADP
ftr-418	421	6	w.	w.	PROPN
ftr-418	421	7	hollywood	hollywood	PROPN
ftr-418	421	8	,	,	PUNCT
ftr-418	421	9	361	361	NUM
ftr-418	421	10	f.2d	f.2d	SYM
ftr-418	421	11	517	517	NUM
ftr-418	421	12	(	(	PUNCT
ftr-418	421	13	5th	5th	ADJ
ftr-418	421	14	cir	cir	NOUN
ftr-418	421	15	.	.	PROPN
ftr-418	421	16	1966	1966	NUM
ftr-418	421	17	)	)	PUNCT
ftr-418	421	18	;	;	PUNCT
ftr-418	421	19	parker	parker	PROPN
ftr-418	421	20	drilling	drilling	PROPN
ftr-418	421	21	co.	co.	PROPN
ftr-418	421	22	v.	v.	ADP
ftr-418	421	23	metlakatla	metlakatla	PROPN
ftr-418	421	24	indian	indian	ADJ
ftr-418	421	25	cmty	cmty	NOUN
ftr-418	421	26	.	.	PUNCT
ftr-418	422	1	,	,	PUNCT
ftr-418	422	2	451	451	NUM
ftr-418	422	3	f.	f.	PROPN
ftr-418	422	4	supp	supp	PROPN
ftr-418	422	5	.	.	PUNCT
ftr-418	423	1	1127	1127	NUM
ftr-418	423	2	(	(	PUNCT
ftr-418	423	3	d.	d.	PROPN
ftr-418	423	4	alaska	alaska	PROPN
ftr-418	423	5	1978	1978	NUM
ftr-418	423	6	)	)	PUNCT
ftr-418	423	7	.	.	PUNCT
ftr-418	424	1	unfortunately	unfortunately	ADV
ftr-418	424	2	,	,	PUNCT
ftr-418	424	3	the	the	DET
ftr-418	424	4	issue	issue	NOUN
ftr-418	424	5	of	of	ADP
ftr-418	424	6	sovereign	sovereign	ADJ
ftr-418	424	7	immunity	immunity	NOUN
ftr-418	424	8	is	be	AUX
ftr-418	424	9	not	not	PART
ftr-418	424	10	as	as	ADV
ftr-418	424	11	straightforward	straightforward	ADJ
ftr-418	424	12	as	as	SCONJ
ftr-418	424	13	the	the	DET
ftr-418	424	14	irs	irs	PROPN
ftr-418	424	15	believes	believe	VERB
ftr-418	424	16	.	.	PUNCT
ftr-418	425	1	see	see	VERB
ftr-418	425	2	canby	canby	PROPN
ftr-418	425	3	,	,	PUNCT
ftr-418	425	4	supra	supra	PROPN
ftr-418	425	5	note	note	NOUN
ftr-418	425	6	3	3	NUM
ftr-418	425	7	,	,	PUNCT
ftr-418	425	8	at	at	ADP
ftr-418	425	9	87	87	NUM
ftr-418	425	10	-	-	SYM
ftr-418	425	11	95	95	NUM
ftr-418	425	12	.	.	PUNCT
ftr-418	426	1	59	59	NUM
ftr-418	426	2	.	.	PUNCT
ftr-418	427	1	rev	rev	PROPN
ftr-418	427	2	.	.	PUNCT
ftr-418	428	1	rul	rul	PROPN
ftr-418	428	2	.	.	PUNCT
ftr-418	429	1	81	81	NUM
ftr-418	429	2	-	-	SYM
ftr-418	429	3	295	295	NUM
ftr-418	429	4	,	,	PUNCT
ftr-418	429	5	1981	1981	NUM
ftr-418	429	6	-	-	SYM
ftr-418	429	7	2	2	NUM
ftr-418	429	8	c.b	c.b	PROPN
ftr-418	429	9	.	.	PROPN
ftr-418	429	10	15	15	NUM
ftr-418	429	11	(	(	PUNCT
ftr-418	429	12	quoting	quote	VERB
ftr-418	429	13	s.	s.	PROPN
ftr-418	429	14	rep	rep	PROPN
ftr-418	429	15	.	.	PROPN
ftr-418	429	16	no	no	NOUN
ftr-418	429	17	.	.	NOUN
ftr-418	429	18	1080	1080	NUM
ftr-418	429	19	,	,	PUNCT
ftr-418	429	20	73rd	73rd	ADJ
ftr-418	429	21	cong	cong	NOUN
ftr-418	429	22	.	.	PROPN
ftr-418	430	1	,	,	PUNCT
ftr-418	430	2	2d	2d	PROPN
ftr-418	430	3	sess	sess	NOUN
ftr-418	430	4	.	.	PUNCT
ftr-418	431	1	1	1	NUM
ftr-418	431	2	(	(	PUNCT
ftr-418	431	3	1934	1934	NUM
ftr-418	431	4	)	)	PUNCT
ftr-418	431	5	)	)	PUNCT
ftr-418	431	6	.	.	PUNCT
ftr-418	432	1	60	60	NUM
ftr-418	432	2	.	.	PUNCT
ftr-418	433	1	in	in	ADP
ftr-418	433	2	addition	addition	NOUN
ftr-418	433	3	,	,	PUNCT
ftr-418	433	4	another	another	DET
ftr-418	433	5	purpose	purpose	NOUN
ftr-418	433	6	of	of	ADP
ftr-418	433	7	the	the	DET
ftr-418	433	8	ira	ira	PROPN
ftr-418	433	9	was	be	AUX
ftr-418	433	10	to	to	PART
ftr-418	433	11	allow	allow	VERB
ftr-418	433	12	for	for	ADP
ftr-418	433	13	more	more	ADJ
ftr-418	433	14	tribal	tribal	ADJ
ftr-418	433	15	selfgovernment	selfgovernment	NOUN
ftr-418	433	16	,	,	PUNCT
ftr-418	433	17	albeit	albeit	SCONJ
ftr-418	433	18	under	under	ADP
ftr-418	433	19	the	the	DET
ftr-418	433	20	close	close	ADJ
ftr-418	433	21	supervision	supervision	NOUN
ftr-418	433	22	and	and	CCONJ
ftr-418	433	23	approval	approval	NOUN
ftr-418	433	24	of	of	ADP
ftr-418	433	25	the	the	DET
ftr-418	433	26	department	department	NOUN
ftr-418	433	27	of	of	ADP
ftr-418	433	28	the	the	DET
ftr-418	433	29	interior	interior	NOUN
ftr-418	433	30	.	.	PUNCT
ftr-418	434	1	canby	canby	PROPN
ftr-418	434	2	,	,	PUNCT
ftr-418	434	3	supra	supra	PROPN
ftr-418	434	4	note	note	NOUN
ftr-418	434	5	3	3	NUM
ftr-418	434	6	,	,	PUNCT
ftr-418	434	7	at	at	ADP
ftr-418	434	8	23	23	NUM
ftr-418	434	9	-	-	SYM
ftr-418	434	10	25	25	NUM
ftr-418	434	11	.	.	PUNCT
ftr-418	435	1	that	that	SCONJ
ftr-418	435	2	nothing	nothing	PRON
ftr-418	435	3	has	have	AUX
ftr-418	435	4	changed	change	VERB
ftr-418	435	5	by	by	ADP
ftr-418	435	6	the	the	DET
ftr-418	435	7	incorporation	incorporation	NOUN
ftr-418	435	8	and	and	CCONJ
ftr-418	435	9	therefore	therefore	ADV
ftr-418	435	10	the	the	DET
ftr-418	435	11	tax	tax	NOUN
ftr-418	435	12	answer	answer	NOUN
ftr-418	435	13	should	should	AUX
ftr-418	435	14	not	not	PART
ftr-418	435	15	change	change	VERB
ftr-418	435	16	either.57	either.57	ADV
ftr-418	435	17	the	the	DET
ftr-418	435	18	irs	irs	PROPN
ftr-418	435	19	also	also	ADV
ftr-418	435	20	relied	rely	VERB
ftr-418	435	21	on	on	ADP
ftr-418	435	22	a	a	DET
ftr-418	435	23	couple	couple	NOUN
ftr-418	435	24	of	of	ADP
ftr-418	435	25	federal	federal	ADJ
ftr-418	435	26	court	court	NOUN
ftr-418	435	27	cases	case	NOUN
ftr-418	435	28	which	which	PRON
ftr-418	435	29	held	hold	VERB
ftr-418	435	30	that	that	SCONJ
ftr-418	435	31	the	the	DET
ftr-418	435	32	incorporation	incorporation	NOUN
ftr-418	435	33	of	of	ADP
ftr-418	435	34	certain	certain	ADJ
ftr-418	435	35	tribal	tribal	ADJ
ftr-418	435	36	activities	activity	NOUN
ftr-418	435	37	under	under	ADP
ftr-418	435	38	the	the	DET
ftr-418	435	39	ira	ira	PROPN
ftr-418	435	40	did	do	AUX
ftr-418	435	41	not	not	PART
ftr-418	435	42	constitute	constitute	VERB
ftr-418	435	43	a	a	DET
ftr-418	435	44	waiver	waiver	NOUN
ftr-418	435	45	of	of	ADP
ftr-418	435	46	the	the	DET
ftr-418	435	47	tribe	tribe	NOUN
ftr-418	435	48	’s	’s	PART
ftr-418	435	49	sovereign	sovereign	ADJ
ftr-418	435	50	immunity	immunity	NOUN
ftr-418	435	51	with	with	ADP
ftr-418	435	52	respect	respect	NOUN
ftr-418	435	53	to	to	ADP
ftr-418	435	54	those	those	DET
ftr-418	435	55	activities	activity	NOUN
ftr-418	435	56	.	.	PUNCT
ftr-418	436	1	since58	since58	VERB
ftr-418	436	2	the	the	DET
ftr-418	436	3	incorporation	incorporation	NOUN
ftr-418	436	4	did	do	AUX
ftr-418	436	5	not	not	PART
ftr-418	436	6	change	change	VERB
ftr-418	436	7	the	the	DET
ftr-418	436	8	sovereign	sovereign	ADJ
ftr-418	436	9	immunity	immunity	NOUN
ftr-418	436	10	status	status	NOUN
ftr-418	436	11	,	,	PUNCT
ftr-418	436	12	the	the	DET
ftr-418	436	13	irs	irs	PROPN
ftr-418	436	14	felt	feel	VERB
ftr-418	436	15	that	that	SCONJ
ftr-418	436	16	the	the	DET
ftr-418	436	17	tax	tax	NOUN
ftr-418	436	18	status	status	NOUN
ftr-418	436	19	of	of	ADP
ftr-418	436	20	those	those	DET
ftr-418	436	21	activities	activity	NOUN
ftr-418	436	22	did	do	AUX
ftr-418	436	23	not	not	PART
ftr-418	436	24	change	change	VERB
ftr-418	436	25	either	either	ADV
ftr-418	436	26	.	.	PUNCT
ftr-418	437	1	the	the	DET
ftr-418	437	2	irs	irs	PROPN
ftr-418	437	3	’s	’s	PART
ftr-418	437	4	refusal	refusal	NOUN
ftr-418	437	5	to	to	PART
ftr-418	437	6	bifurcate	bifurcate	VERB
ftr-418	437	7	the	the	DET
ftr-418	437	8	commercial	commercial	NOUN
ftr-418	437	9	from	from	ADP
ftr-418	437	10	the	the	DET
ftr-418	437	11	governmental	governmental	ADJ
ftr-418	437	12	activities	activity	NOUN
ftr-418	437	13	of	of	ADP
ftr-418	437	14	the	the	DET
ftr-418	437	15	tribe	tribe	NOUN
ftr-418	437	16	may	may	AUX
ftr-418	437	17	be	be	AUX
ftr-418	437	18	attributed	attribute	VERB
ftr-418	437	19	to	to	ADP
ftr-418	437	20	the	the	DET
ftr-418	437	21	cost	cost	NOUN
ftr-418	437	22	and	and	CCONJ
ftr-418	437	23	difficulty	difficulty	NOUN
ftr-418	437	24	of	of	ADP
ftr-418	437	25	doing	do	VERB
ftr-418	437	26	so	so	ADV
ftr-418	437	27	in	in	ADP
ftr-418	437	28	relation	relation	NOUN
ftr-418	437	29	to	to	ADP
ftr-418	437	30	the	the	DET
ftr-418	437	31	amount	amount	NOUN
ftr-418	437	32	of	of	ADP
ftr-418	437	33	revenue	revenue	NOUN
ftr-418	437	34	that	that	PRON
ftr-418	437	35	would	would	AUX
ftr-418	437	36	be	be	AUX
ftr-418	437	37	generated	generate	VERB
ftr-418	437	38	.	.	PUNCT
ftr-418	438	1	it	it	PRON
ftr-418	438	2	is	be	AUX
ftr-418	438	3	doubtful	doubtful	ADJ
ftr-418	438	4	that	that	SCONJ
ftr-418	438	5	many	many	ADJ
ftr-418	438	6	of	of	ADP
ftr-418	438	7	the	the	DET
ftr-418	438	8	activities	activity	NOUN
ftr-418	438	9	of	of	ADP
ftr-418	438	10	the	the	DET
ftr-418	438	11	tribal	tribal	ADJ
ftr-418	438	12	corporation	corporation	NOUN
ftr-418	438	13	listed	list	VERB
ftr-418	438	14	in	in	ADP
ftr-418	438	15	the	the	DET
ftr-418	438	16	ruling	ruling	NOUN
ftr-418	438	17	would	would	AUX
ftr-418	438	18	generate	generate	VERB
ftr-418	438	19	much	much	ADJ
ftr-418	438	20	taxable	taxable	ADJ
ftr-418	438	21	income	income	NOUN
ftr-418	438	22	.	.	PUNCT
ftr-418	439	1	the	the	DET
ftr-418	439	2	ruling	ruling	NOUN
ftr-418	439	3	can	can	AUX
ftr-418	439	4	also	also	ADV
ftr-418	439	5	be	be	AUX
ftr-418	439	6	understood	understand	VERB
ftr-418	439	7	in	in	ADP
ftr-418	439	8	light	light	NOUN
ftr-418	439	9	of	of	ADP
ftr-418	439	10	the	the	DET
ftr-418	439	11	purposes	purpose	NOUN
ftr-418	439	12	of	of	ADP
ftr-418	439	13	the	the	DET
ftr-418	439	14	ira	ira	PROPN
ftr-418	439	15	.	.	PUNCT
ftr-418	440	1	in	in	ADP
ftr-418	440	2	that	that	DET
ftr-418	440	3	legislation	legislation	NOUN
ftr-418	440	4	,	,	PUNCT
ftr-418	440	5	congress	congress	PROPN
ftr-418	440	6	made	make	VERB
ftr-418	440	7	it	it	PRON
ftr-418	440	8	clear	clear	ADJ
ftr-418	440	9	that	that	SCONJ
ftr-418	440	10	the	the	DET
ftr-418	440	11	purpose	purpose	NOUN
ftr-418	440	12	was	be	AUX
ftr-418	440	13	to	to	PART
ftr-418	440	14	“	"	PUNCT
ftr-418	440	15	permit	permit	VERB
ftr-418	440	16	indian	indian	ADJ
ftr-418	440	17	tribes	tribe	NOUN
ftr-418	440	18	to	to	PART
ftr-418	440	19	equip	equip	VERB
ftr-418	440	20	themselves	themselves	PRON
ftr-418	440	21	with	with	ADP
ftr-418	440	22	the	the	DET
ftr-418	440	23	devices	device	NOUN
ftr-418	440	24	of	of	ADP
ftr-418	440	25	a	a	DET
ftr-418	440	26	modern	modern	ADJ
ftr-418	440	27	business	business	NOUN
ftr-418	440	28	organization	organization	NOUN
ftr-418	440	29	,	,	PUNCT
ftr-418	440	30	through	through	ADP
ftr-418	440	31	forming	form	VERB
ftr-418	440	32	themselves	themselves	PRON
ftr-418	440	33	into	into	ADP
ftr-418	440	34	business	business	NOUN
ftr-418	440	35	corporations	corporation	NOUN
ftr-418	440	36	,	,	PUNCT
ftr-418	440	37	”	"	PUNCT
ftr-418	440	38	thus	thus	ADV
ftr-418	440	39	fostering	foster	VERB
ftr-418	440	40	the59	the59	ADJ
ftr-418	440	41	economic	economic	ADJ
ftr-418	440	42	well	well	NOUN
ftr-418	440	43	being	being	NOUN
ftr-418	440	44	of	of	ADP
ftr-418	440	45	the	the	DET
ftr-418	440	46	tribes	tribe	NOUN
ftr-418	440	47	.	.	PUNCT
ftr-418	441	1	taxation	taxation	NOUN
ftr-418	441	2	of	of	ADP
ftr-418	441	3	what	what	PRON
ftr-418	441	4	had	have	AUX
ftr-418	441	5	not	not	PART
ftr-418	441	6	been	be	AUX
ftr-418	441	7	taxed	tax	VERB
ftr-418	441	8	when	when	SCONJ
ftr-418	441	9	outside	outside	ADP
ftr-418	441	10	the	the	DET
ftr-418	441	11	corporate	corporate	ADJ
ftr-418	441	12	solution	solution	NOUN
ftr-418	441	13	would	would	AUX
ftr-418	441	14	defeat	defeat	VERB
ftr-418	441	15	the	the	DET
ftr-418	441	16	purpose	purpose	NOUN
ftr-418	441	17	of	of	ADP
ftr-418	441	18	the	the	DET
ftr-418	441	19	legislation	legislation	NOUN
ftr-418	441	20	by	by	ADP
ftr-418	441	21	making	make	VERB
ftr-418	441	22	it	it	PRON
ftr-418	441	23	less	less	ADV
ftr-418	441	24	lucrative	lucrative	ADJ
ftr-418	441	25	for	for	SCONJ
ftr-418	441	26	the	the	DET
ftr-418	441	27	tribes	tribe	NOUN
ftr-418	441	28	to	to	PART
ftr-418	441	29	engage	engage	VERB
ftr-418	441	30	in	in	ADP
ftr-418	441	31	commercial	commercial	ADJ
ftr-418	441	32	activities	activity	NOUN
ftr-418	441	33	.	.	PUNCT
ftr-418	442	1	if	if	SCONJ
ftr-418	442	2	the	the	DET
ftr-418	442	3	tribal	tribal	ADJ
ftr-418	442	4	corporations	corporation	NOUN
ftr-418	442	5	were	be	AUX
ftr-418	442	6	subject	subject	ADJ
ftr-418	442	7	to	to	ADP
ftr-418	442	8	tax	tax	NOUN
ftr-418	442	9	,	,	PUNCT
ftr-418	442	10	tribes	tribe	NOUN
ftr-418	442	11	would	would	AUX
ftr-418	442	12	simply	simply	ADV
ftr-418	442	13	not	not	PART
ftr-418	442	14	incorporate	incorporate	VERB
ftr-418	442	15	–	–	PUNCT
ftr-418	442	16	rendering	render	VERB
ftr-418	442	17	section	section	NOUN
ftr-418	442	18	17	17	NUM
ftr-418	442	19	of	of	ADP
ftr-418	442	20	the	the	DET
ftr-418	442	21	ira	ira	PROPN
ftr-418	442	22	ineffective	ineffective	ADJ
ftr-418	442	23	.	.	PUNCT
ftr-418	443	1	in	in	ADP
ftr-418	443	2	this	this	DET
ftr-418	443	3	light	light	NOUN
ftr-418	443	4	,	,	PUNCT
ftr-418	443	5	the	the	DET
ftr-418	443	6	irs	irs	PROPN
ftr-418	443	7	’s	’s	PART
ftr-418	443	8	stance	stance	NOUN
ftr-418	443	9	is	be	AUX
ftr-418	443	10	more	more	ADV
ftr-418	443	11	defensible	defensible	ADJ
ftr-418	443	12	.	.	PUNCT
ftr-418	444	1	60	60	NUM
ftr-418	444	2	2004	2004	NUM
ftr-418	444	3	]	]	PUNCT
ftr-418	444	4	leaving	leave	VERB
ftr-418	444	5	money	money	NOUN
ftr-418	444	6	on	on	ADP
ftr-418	444	7	the	the	DET
ftr-418	444	8	table(s	table(s	NOUN
ftr-418	444	9	)	)	PUNCT
ftr-418	444	10	359	359	NUM
ftr-418	444	11	61	61	NUM
ftr-418	444	12	.	.	PUNCT
ftr-418	445	1	see	see	VERB
ftr-418	445	2	rev	rev	PROPN
ftr-418	445	3	.	.	PROPN
ftr-418	445	4	rul	rul	PROPN
ftr-418	445	5	.	.	PUNCT
ftr-418	446	1	67	67	NUM
ftr-418	446	2	-	-	SYM
ftr-418	446	3	284	284	NUM
ftr-418	446	4	,	,	PUNCT
ftr-418	446	5	1967	1967	NUM
ftr-418	446	6	-	-	SYM
ftr-418	446	7	2	2	NUM
ftr-418	446	8	c.b	c.b	PROPN
ftr-418	446	9	.	.	PROPN
ftr-418	446	10	55	55	NUM
ftr-418	446	11	.	.	X
ftr-418	447	1	62	62	NUM
ftr-418	447	2	.	.	PUNCT
ftr-418	448	1	see	see	VERB
ftr-418	448	2	helvering	helvere	VERB
ftr-418	448	3	v.	v.	ADP
ftr-418	448	4	winmill	winmill	NOUN
ftr-418	448	5	,	,	PUNCT
ftr-418	448	6	305	305	NUM
ftr-418	448	7	u.s	u.s	PROPN
ftr-418	448	8	.	.	PROPN
ftr-418	448	9	79	79	NUM
ftr-418	448	10	,	,	PUNCT
ftr-418	448	11	83	83	NUM
ftr-418	448	12	(	(	PUNCT
ftr-418	448	13	1938	1938	NUM
ftr-418	448	14	)	)	PUNCT
ftr-418	448	15	(	(	PUNCT
ftr-418	448	16	stating	state	VERB
ftr-418	448	17	that	that	SCONJ
ftr-418	448	18	“	"	PUNCT
ftr-418	448	19	treasury	treasury	NOUN
ftr-418	448	20	regulations	regulation	NOUN
ftr-418	448	21	and	and	CCONJ
ftr-418	448	22	interpretations	interpretation	NOUN
ftr-418	448	23	long	long	ADV
ftr-418	448	24	continued	continue	VERB
ftr-418	448	25	without	without	ADP
ftr-418	448	26	substantial	substantial	ADJ
ftr-418	448	27	change	change	NOUN
ftr-418	448	28	,	,	PUNCT
ftr-418	448	29	applying	apply	VERB
ftr-418	448	30	to	to	ADP
ftr-418	448	31	unamended	unamended	ADJ
ftr-418	448	32	or	or	CCONJ
ftr-418	448	33	substantially	substantially	ADV
ftr-418	448	34	reenacted	reenact	VERB
ftr-418	448	35	statutes	statute	NOUN
ftr-418	448	36	,	,	PUNCT
ftr-418	448	37	are	be	AUX
ftr-418	448	38	deemed	deem	VERB
ftr-418	448	39	to	to	PART
ftr-418	448	40	have	have	AUX
ftr-418	448	41	received	receive	VERB
ftr-418	448	42	congressional	congressional	ADJ
ftr-418	448	43	approval	approval	NOUN
ftr-418	448	44	and	and	CCONJ
ftr-418	448	45	have	have	VERB
ftr-418	448	46	the	the	DET
ftr-418	448	47	effect	effect	NOUN
ftr-418	448	48	of	of	ADP
ftr-418	448	49	law	law	NOUN
ftr-418	448	50	”	"	PUNCT
ftr-418	448	51	)	)	PUNCT
ftr-418	448	52	.	.	PUNCT
ftr-418	449	1	certain	certain	ADJ
ftr-418	449	2	provisions	provision	NOUN
ftr-418	449	3	of	of	ADP
ftr-418	449	4	the	the	DET
ftr-418	449	5	ira	ira	PROPN
ftr-418	449	6	,	,	PUNCT
ftr-418	449	7	which	which	PRON
ftr-418	449	8	are	be	AUX
ftr-418	449	9	beyond	beyond	ADP
ftr-418	449	10	the	the	DET
ftr-418	449	11	scope	scope	NOUN
ftr-418	449	12	of	of	ADP
ftr-418	449	13	this	this	DET
ftr-418	449	14	article	article	NOUN
ftr-418	449	15	,	,	PUNCT
ftr-418	449	16	deal	deal	VERB
ftr-418	449	17	with	with	ADP
ftr-418	449	18	exemptions	exemption	NOUN
ftr-418	449	19	from	from	ADP
ftr-418	449	20	state	state	NOUN
ftr-418	449	21	taxation	taxation	NOUN
ftr-418	449	22	.	.	PUNCT
ftr-418	450	1	nothing	nothing	PRON
ftr-418	450	2	in	in	ADP
ftr-418	450	3	the	the	DET
ftr-418	450	4	ira	ira	PROPN
ftr-418	450	5	itself	itself	PRON
ftr-418	450	6	directly	directly	ADV
ftr-418	450	7	addresses	address	VERB
ftr-418	450	8	issues	issue	NOUN
ftr-418	450	9	of	of	ADP
ftr-418	450	10	federal	federal	ADJ
ftr-418	450	11	taxation	taxation	NOUN
ftr-418	450	12	.	.	PUNCT
ftr-418	451	1	in	in	ADP
ftr-418	451	2	fact	fact	NOUN
ftr-418	451	3	,	,	PUNCT
ftr-418	451	4	see	see	VERB
ftr-418	451	5	united	united	PROPN
ftr-418	451	6	states	states	PROPN
ftr-418	451	7	v.	v.	PROPN
ftr-418	451	8	anderson	anderson	PROPN
ftr-418	451	9	,	,	PUNCT
ftr-418	451	10	625	625	NUM
ftr-418	451	11	f.2d	f.2d	NOUN
ftr-418	451	12	910	910	NUM
ftr-418	451	13	,	,	PUNCT
ftr-418	451	14	915	915	NUM
ftr-418	451	15	(	(	PUNCT
ftr-418	451	16	9th	9th	ADJ
ftr-418	451	17	cir	cir	NOUN
ftr-418	451	18	.	.	PUNCT
ftr-418	451	19	1980	1980	NUM
ftr-418	451	20	)	)	PUNCT
ftr-418	451	21	,	,	PUNCT
ftr-418	451	22	which	which	PRON
ftr-418	451	23	held	hold	VERB
ftr-418	451	24	that	that	SCONJ
ftr-418	451	25	the	the	DET
ftr-418	451	26	provisions	provision	NOUN
ftr-418	451	27	of	of	ADP
ftr-418	451	28	the	the	DET
ftr-418	451	29	ira	ira	PROPN
ftr-418	451	30	did	do	AUX
ftr-418	451	31	not	not	PART
ftr-418	451	32	give	give	VERB
ftr-418	451	33	rise	rise	NOUN
ftr-418	451	34	to	to	ADP
ftr-418	451	35	a	a	DET
ftr-418	451	36	federal	federal	ADJ
ftr-418	451	37	tax	tax	NOUN
ftr-418	451	38	exemption	exemption	NOUN
ftr-418	451	39	for	for	ADP
ftr-418	451	40	individual	individual	ADJ
ftr-418	451	41	indians	indians	PROPN
ftr-418	451	42	.	.	PUNCT
ftr-418	452	1	63	63	NUM
ftr-418	452	2	.	.	PUNCT
ftr-418	453	1	see	see	VERB
ftr-418	453	2	,	,	PUNCT
ftr-418	453	3	for	for	ADP
ftr-418	453	4	example	example	NOUN
ftr-418	453	5	,	,	PUNCT
ftr-418	453	6	the	the	DET
ftr-418	453	7	data	datum	NOUN
ftr-418	453	8	provided	provide	VERB
ftr-418	453	9	in	in	ADP
ftr-418	453	10	supra	supra	PROPN
ftr-418	453	11	note	note	NOUN
ftr-418	453	12	5	5	NUM
ftr-418	453	13	.	.	NOUN
ftr-418	453	14	64	64	NUM
ftr-418	453	15	.	.	PUNCT
ftr-418	454	1	rev	rev	PROPN
ftr-418	454	2	.	.	PUNCT
ftr-418	455	1	rul	rul	PROPN
ftr-418	455	2	.	.	PUNCT
ftr-418	456	1	94	94	NUM
ftr-418	456	2	-	-	SYM
ftr-418	456	3	16	16	NUM
ftr-418	456	4	,	,	PUNCT
ftr-418	456	5	1994	1994	NUM
ftr-418	456	6	-	-	SYM
ftr-418	456	7	1	1	NUM
ftr-418	456	8	c.b	c.b	PROPN
ftr-418	456	9	.	.	PROPN
ftr-418	456	10	19	19	NUM
ftr-418	456	11	.	.	PUNCT
ftr-418	457	1	of	of	ADP
ftr-418	457	2	course	course	NOUN
ftr-418	457	3	,	,	PUNCT
ftr-418	457	4	the	the	DET
ftr-418	457	5	irs	irs	PROPN
ftr-418	457	6	could	could	AUX
ftr-418	457	7	have	have	AUX
ftr-418	457	8	also	also	ADV
ftr-418	457	9	held	hold	VERB
ftr-418	457	10	tribes	tribe	NOUN
ftr-418	457	11	taxable	taxable	ADJ
ftr-418	457	12	on	on	ADP
ftr-418	457	13	their	their	PRON
ftr-418	457	14	commercial	commercial	ADJ
ftr-418	457	15	activities	activity	NOUN
ftr-418	457	16	whether	whether	SCONJ
ftr-418	457	17	in	in	ADP
ftr-418	457	18	corporate	corporate	ADJ
ftr-418	457	19	solution	solution	NOUN
ftr-418	457	20	or	or	CCONJ
ftr-418	457	21	not	not	PART
ftr-418	457	22	.	.	PUNCT
ftr-418	458	1	this	this	PRON
ftr-418	458	2	would	would	AUX
ftr-418	458	3	have	have	AUX
ftr-418	458	4	put	put	VERB
ftr-418	458	5	corporate	corporate	ADJ
ftr-418	458	6	and	and	CCONJ
ftr-418	458	7	non	non	ADJ
ftr-418	458	8	-	-	ADJ
ftr-418	458	9	corporate	corporate	ADJ
ftr-418	458	10	tribal	tribal	ADJ
ftr-418	458	11	activities	activity	NOUN
ftr-418	458	12	on	on	ADP
ftr-418	458	13	equal	equal	ADJ
ftr-418	458	14	footing	footing	NOUN
ftr-418	458	15	from	from	ADP
ftr-418	458	16	a	a	DET
ftr-418	458	17	tax	tax	NOUN
ftr-418	458	18	standpoint	standpoint	NOUN
ftr-418	458	19	and	and	CCONJ
ftr-418	458	20	thus	thus	ADV
ftr-418	458	21	would	would	AUX
ftr-418	458	22	not	not	PART
ftr-418	458	23	contravene	contravene	VERB
ftr-418	458	24	the	the	DET
ftr-418	458	25	policy	policy	NOUN
ftr-418	458	26	of	of	ADP
ftr-418	458	27	the	the	DET
ftr-418	458	28	ira	ira	PROPN
ftr-418	458	29	.	.	PUNCT
ftr-418	459	1	such	such	DET
ftr-418	459	2	a	a	DET
ftr-418	459	3	move	move	NOUN
ftr-418	459	4	,	,	PUNCT
ftr-418	459	5	however	however	ADV
ftr-418	459	6	,	,	PUNCT
ftr-418	459	7	would	would	AUX
ftr-418	459	8	have	have	AUX
ftr-418	459	9	overturned	overturn	VERB
ftr-418	459	10	implicit	implicit	ADJ
ftr-418	459	11	irs	irs	PROPN
ftr-418	459	12	policy	policy	NOUN
ftr-418	459	13	in	in	ADP
ftr-418	459	14	place	place	NOUN
ftr-418	459	15	since	since	SCONJ
ftr-418	459	16	the	the	DET
ftr-418	459	17	birth	birth	NOUN
ftr-418	459	18	of	of	ADP
ftr-418	459	19	the	the	DET
ftr-418	459	20	income	income	NOUN
ftr-418	459	21	tax	tax	NOUN
ftr-418	459	22	and	and	CCONJ
ftr-418	459	23	explicit	explicit	ADJ
ftr-418	459	24	irs	irs	PROPN
ftr-418	459	25	policy	policy	NOUN
ftr-418	459	26	in	in	ADP
ftr-418	459	27	place	place	NOUN
ftr-418	459	28	since	since	SCONJ
ftr-418	459	29	at	at	ADV
ftr-418	459	30	least	least	ADJ
ftr-418	459	31	since	since	SCONJ
ftr-418	459	32	1967	1967	NUM
ftr-418	459	33	.	.	PUNCT
ftr-418	460	1	thus,61	thus,61	NOUN
ftr-418	460	2	it	it	PRON
ftr-418	460	3	would	would	AUX
ftr-418	460	4	be	be	AUX
ftr-418	460	5	troublesome	troublesome	ADJ
ftr-418	460	6	for	for	SCONJ
ftr-418	460	7	the	the	DET
ftr-418	460	8	irs	irs	PROPN
ftr-418	460	9	to	to	PART
ftr-418	460	10	go	go	VERB
ftr-418	460	11	back	back	ADV
ftr-418	460	12	and	and	CCONJ
ftr-418	460	13	draw	draw	VERB
ftr-418	460	14	the	the	DET
ftr-418	460	15	line	line	NOUN
ftr-418	460	16	between	between	ADP
ftr-418	460	17	commercial	commercial	ADJ
ftr-418	460	18	and	and	CCONJ
ftr-418	460	19	governmental	governmental	ADJ
ftr-418	460	20	activities	activity	NOUN
ftr-418	460	21	after	after	ADP
ftr-418	460	22	so	so	ADV
ftr-418	460	23	many	many	ADJ
ftr-418	460	24	years	year	NOUN
ftr-418	460	25	of	of	ADP
ftr-418	460	26	administrative	administrative	ADJ
ftr-418	460	27	practice	practice	NOUN
ftr-418	460	28	without	without	ADP
ftr-418	460	29	congressional	congressional	ADJ
ftr-418	460	30	action	action	NOUN
ftr-418	460	31	.	.	PUNCT
ftr-418	461	1	also	also	ADV
ftr-418	461	2	,	,	PUNCT
ftr-418	461	3	since	since	SCONJ
ftr-418	461	4	the	the	DET
ftr-418	461	5	irs	irs	PROPN
ftr-418	461	6	has	have	AUX
ftr-418	461	7	never	never	ADV
ftr-418	461	8	asserted	assert	VERB
ftr-418	461	9	taxation	taxation	NOUN
ftr-418	461	10	against	against	ADP
ftr-418	461	11	the	the	DET
ftr-418	461	12	tribes	tribe	NOUN
ftr-418	461	13	,	,	PUNCT
ftr-418	461	14	it	it	PRON
ftr-418	461	15	would	would	AUX
ftr-418	461	16	seem	seem	VERB
ftr-418	461	17	that	that	SCONJ
ftr-418	461	18	congress	congress	PROPN
ftr-418	461	19	would	would	AUX
ftr-418	461	20	have	have	AUX
ftr-418	461	21	been	be	AUX
ftr-418	461	22	aware	aware	ADJ
ftr-418	461	23	of	of	ADP
ftr-418	461	24	this	this	PRON
ftr-418	461	25	when	when	SCONJ
ftr-418	461	26	it	it	PRON
ftr-418	461	27	passed	pass	VERB
ftr-418	461	28	the	the	DET
ftr-418	461	29	ira	ira	PROPN
ftr-418	461	30	and	and	CCONJ
ftr-418	461	31	thus	thus	ADV
ftr-418	461	32	assumed	assume	VERB
ftr-418	461	33	that	that	SCONJ
ftr-418	461	34	tribes	tribe	NOUN
ftr-418	461	35	would	would	AUX
ftr-418	461	36	not	not	PART
ftr-418	461	37	be	be	AUX
ftr-418	461	38	taxed	tax	VERB
ftr-418	461	39	whether	whether	SCONJ
ftr-418	461	40	or	or	CCONJ
ftr-418	461	41	not	not	PART
ftr-418	461	42	in	in	ADP
ftr-418	461	43	corporate	corporate	ADJ
ftr-418	461	44	solution	solution	NOUN
ftr-418	461	45	.	.	PUNCT
ftr-418	462	1	62	62	NUM
ftr-418	462	2	given	give	VERB
ftr-418	462	3	all	all	DET
ftr-418	462	4	these	these	DET
ftr-418	462	5	potential	potential	ADJ
ftr-418	462	6	problems	problem	NOUN
ftr-418	462	7	and	and	CCONJ
ftr-418	462	8	the	the	DET
ftr-418	462	9	limited	limited	ADJ
ftr-418	462	10	revenue	revenue	NOUN
ftr-418	462	11	at	at	ADP
ftr-418	462	12	stake	stake	NOUN
ftr-418	462	13	,	,	PUNCT
ftr-418	462	14	it	it	PRON
ftr-418	462	15	is	be	AUX
ftr-418	462	16	understandable	understandable	ADJ
ftr-418	462	17	that	that	SCONJ
ftr-418	462	18	the	the	DET
ftr-418	462	19	irs	irs	PROPN
ftr-418	462	20	would	would	AUX
ftr-418	462	21	simply	simply	ADV
ftr-418	462	22	decline	decline	VERB
ftr-418	462	23	to	to	PART
ftr-418	462	24	change	change	VERB
ftr-418	462	25	its	its	PRON
ftr-418	462	26	simple	simple	NOUN
ftr-418	462	27	,	,	PUNCT
ftr-418	462	28	but	but	CCONJ
ftr-418	462	29	largely	largely	ADV
ftr-418	462	30	unexplained	unexplained	ADJ
ftr-418	462	31	position	position	NOUN
ftr-418	462	32	that	that	SCONJ
ftr-418	462	33	tribes	tribe	NOUN
ftr-418	462	34	and	and	CCONJ
ftr-418	462	35	tribal	tribal	ADJ
ftr-418	462	36	corporations	corporation	NOUN
ftr-418	462	37	are	be	AUX
ftr-418	462	38	not	not	PART
ftr-418	462	39	subject	subject	ADJ
ftr-418	462	40	to	to	ADP
ftr-418	462	41	the	the	DET
ftr-418	462	42	federal	federal	ADJ
ftr-418	462	43	income	income	NOUN
ftr-418	462	44	tax	tax	NOUN
ftr-418	462	45	.	.	PUNCT
ftr-418	463	1	of	of	ADP
ftr-418	463	2	course	course	ADV
ftr-418	463	3	,	,	PUNCT
ftr-418	463	4	now	now	ADV
ftr-418	463	5	that	that	SCONJ
ftr-418	463	6	a	a	DET
ftr-418	463	7	number	number	NOUN
ftr-418	463	8	of	of	ADP
ftr-418	463	9	tribes	tribe	NOUN
ftr-418	463	10	are	be	AUX
ftr-418	463	11	making	make	VERB
ftr-418	463	12	substantial	substantial	ADJ
ftr-418	463	13	sums	sum	NOUN
ftr-418	463	14	of	of	ADP
ftr-418	463	15	money	money	NOUN
ftr-418	463	16	from	from	ADP
ftr-418	463	17	their	their	PRON
ftr-418	463	18	gaming	gaming	NOUN
ftr-418	463	19	operations	operation	NOUN
ftr-418	463	20	,	,	PUNCT
ftr-418	463	21	the	the	DET
ftr-418	463	22	irs	irs	PROPN
ftr-418	463	23	decision	decision	NOUN
ftr-418	463	24	to63	to63	PROPN
ftr-418	463	25	avoid	avoid	VERB
ftr-418	463	26	the	the	DET
ftr-418	463	27	issue	issue	NOUN
ftr-418	463	28	is	be	AUX
ftr-418	463	29	perhaps	perhaps	ADV
ftr-418	463	30	resulting	result	VERB
ftr-418	463	31	in	in	ADP
ftr-418	463	32	a	a	DET
ftr-418	463	33	much	much	ADV
ftr-418	463	34	more	more	ADV
ftr-418	463	35	substantial	substantial	ADJ
ftr-418	463	36	amount	amount	NOUN
ftr-418	463	37	of	of	ADP
ftr-418	463	38	lost	lost	ADJ
ftr-418	463	39	revenue	revenue	NOUN
ftr-418	463	40	.	.	PUNCT
ftr-418	464	1	3	3	X
ftr-418	464	2	.	.	X
ftr-418	464	3	revenue	revenue	NOUN
ftr-418	464	4	ruling	rule	VERB
ftr-418	464	5	94	94	NUM
ftr-418	464	6	-	-	SYM
ftr-418	464	7	16	16	NUM
ftr-418	464	8	–	–	PUNCT
ftr-418	464	9	revenue	revenue	NOUN
ftr-418	464	10	ruling	rule	VERB
ftr-418	464	11	94	94	NUM
ftr-418	464	12	-	-	SYM
ftr-418	464	13	16	16	NUM
ftr-418	464	14	summarized	summarize	VERB
ftr-418	464	15	the	the	DET
ftr-418	464	16	taxation	taxation	NOUN
ftr-418	464	17	of	of	ADP
ftr-418	464	18	tribes	tribe	NOUN
ftr-418	464	19	in	in	ADP
ftr-418	464	20	slightly	slightly	ADV
ftr-418	464	21	more	more	ADJ
ftr-418	464	22	detail	detail	NOUN
ftr-418	464	23	and	and	CCONJ
ftr-418	464	24	expressly	expressly	ADV
ftr-418	464	25	stated	state	VERB
ftr-418	464	26	that	that	SCONJ
ftr-418	464	27	tribal	tribal	ADJ
ftr-418	464	28	activities	activity	NOUN
ftr-418	464	29	both	both	CCONJ
ftr-418	464	30	on	on	ADP
ftr-418	464	31	and	and	CCONJ
ftr-418	464	32	off	off	ADP
ftr-418	464	33	the	the	DET
ftr-418	464	34	reservation	reservation	NOUN
ftr-418	464	35	are	be	AUX
ftr-418	464	36	considered	consider	VERB
ftr-418	464	37	non	non	ADJ
ftr-418	464	38	-	-	ADJ
ftr-418	464	39	taxable	taxable	ADJ
ftr-418	464	40	.	.	PUNCT
ftr-418	465	1	therefore	therefore	ADV
ftr-418	465	2	,	,	PUNCT
ftr-418	465	3	the	the	DET
ftr-418	465	4	tax64	tax64	PROPN
ftr-418	465	5	exemption	exemption	NOUN
ftr-418	465	6	follows	follow	VERB
ftr-418	465	7	the	the	DET
ftr-418	465	8	tax	tax	NOUN
ftr-418	465	9	treatment	treatment	NOUN
ftr-418	465	10	of	of	ADP
ftr-418	465	11	the	the	DET
ftr-418	465	12	tribe	tribe	NOUN
ftr-418	465	13	–	–	PUNCT
ftr-418	465	14	and	and	CCONJ
ftr-418	465	15	is	be	AUX
ftr-418	465	16	not	not	PART
ftr-418	465	17	based	base	VERB
ftr-418	465	18	on	on	ADP
ftr-418	465	19	the	the	DET
ftr-418	465	20	specific	specific	ADJ
ftr-418	465	21	activities	activity	NOUN
ftr-418	465	22	(	(	PUNCT
ftr-418	465	23	governmental	governmental	ADJ
ftr-418	465	24	or	or	CCONJ
ftr-418	465	25	commercial	commercial	ADJ
ftr-418	465	26	)	)	PUNCT
ftr-418	465	27	engaged	engage	VERB
ftr-418	465	28	in	in	ADP
ftr-418	465	29	by	by	ADP
ftr-418	465	30	the	the	DET
ftr-418	465	31	tribe	tribe	NOUN
ftr-418	465	32	.	.	PUNCT
ftr-418	466	1	the	the	DET
ftr-418	466	2	ruling	ruling	NOUN
ftr-418	466	3	cited	cite	VERB
ftr-418	466	4	revenue	revenue	NOUN
ftr-418	466	5	ruling	rule	VERB
ftr-418	466	6	67	67	NUM
ftr-418	466	7	-	-	SYM
ftr-418	466	8	284	284	NUM
ftr-418	466	9	and	and	CCONJ
ftr-418	466	10	stated	state	VERB
ftr-418	466	11	that	that	SCONJ
ftr-418	466	12	tribes	tribe	NOUN
ftr-418	466	13	are	be	AUX
ftr-418	466	14	not	not	PART
ftr-418	466	15	taxable	taxable	ADJ
ftr-418	466	16	on	on	ADP
ftr-418	466	17	any	any	DET
ftr-418	466	18	commercial	commercial	ADJ
ftr-418	466	19	activities	activity	NOUN
ftr-418	466	20	conducted	conduct	VERB
ftr-418	466	21	on	on	ADP
ftr-418	466	22	or	or	CCONJ
ftr-418	466	23	off	off	ADP
ftr-418	466	24	the	the	DET
ftr-418	466	25	reservation	reservation	NOUN
ftr-418	466	26	.	.	PUNCT
ftr-418	467	1	the	the	DET
ftr-418	467	2	ruling	ruling	NOUN
ftr-418	467	3	then	then	ADV
ftr-418	467	4	cited	cite	VERB
ftr-418	467	5	revenue	revenue	NOUN
ftr-418	467	6	ruling	rule	VERB
ftr-418	467	7	81	81	NUM
ftr-418	467	8	-	-	SYM
ftr-418	467	9	295	295	NUM
ftr-418	467	10	for	for	ADP
ftr-418	467	11	the	the	DET
ftr-418	467	12	proposition	proposition	NOUN
ftr-418	467	13	that	that	SCONJ
ftr-418	467	14	federally	federally	ADV
ftr-418	467	15	chartered	charter	VERB
ftr-418	467	16	tribal	tribal	ADJ
ftr-418	467	17	corporations	corporation	NOUN
ftr-418	467	18	share	share	VERB
ftr-418	467	19	the	the	DET
ftr-418	467	20	same	same	ADJ
ftr-418	467	21	tax	tax	NOUN
ftr-418	467	22	status	status	NOUN
ftr-418	467	23	as	as	ADP
ftr-418	467	24	tribes	tribe	NOUN
ftr-418	467	25	and	and	CCONJ
ftr-418	467	26	therefore	therefore	ADV
ftr-418	467	27	are	be	AUX
ftr-418	467	28	not	not	PART
ftr-418	467	29	subject	subject	ADJ
ftr-418	467	30	to	to	ADP
ftr-418	467	31	federal	federal	ADJ
ftr-418	467	32	income	income	NOUN
ftr-418	467	33	taxation	taxation	NOUN
ftr-418	467	34	regardless	regardless	ADV
ftr-418	467	35	of	of	ADP
ftr-418	467	36	the	the	DET
ftr-418	467	37	location	location	NOUN
ftr-418	467	38	(	(	PUNCT
ftr-418	467	39	on	on	ADP
ftr-418	467	40	or	or	CCONJ
ftr-418	467	41	off	off	ADP
ftr-418	467	42	the	the	DET
ftr-418	467	43	reservation	reservation	NOUN
ftr-418	467	44	)	)	PUNCT
ftr-418	467	45	of	of	ADP
ftr-418	467	46	their	their	PRON
ftr-418	467	47	activities	activity	NOUN
ftr-418	467	48	.	.	PUNCT
ftr-418	468	1	finally	finally	ADV
ftr-418	468	2	,	,	PUNCT
ftr-418	468	3	the	the	DET
ftr-418	468	4	ruling	ruling	NOUN
ftr-418	468	5	stated	state	VERB
ftr-418	468	6	,	,	PUNCT
ftr-418	468	7	without	without	ADP
ftr-418	468	8	analysis	analysis	NOUN
ftr-418	468	9	,	,	PUNCT
ftr-418	468	10	that	that	SCONJ
ftr-418	468	11	state	state	NOUN
ftr-418	468	12	chartered	charter	VERB
ftr-418	468	13	tribal	tribal	ADJ
ftr-418	468	14	corporations	corporation	NOUN
ftr-418	468	15	are	be	AUX
ftr-418	468	16	subject	subject	ADJ
ftr-418	468	17	to	to	ADP
ftr-418	468	18	federal	federal	ADJ
ftr-418	468	19	income	income	NOUN
ftr-418	468	20	taxation	taxation	NOUN
ftr-418	468	21	:	:	PUNCT
ftr-418	468	22	“	"	PUNCT
ftr-418	468	23	a	a	DET
ftr-418	468	24	corporation	corporation	NOUN
ftr-418	468	25	organized	organize	VERB
ftr-418	468	26	by	by	ADP
ftr-418	468	27	an	an	DET
ftr-418	468	28	indian	indian	ADJ
ftr-418	468	29	tribe	tribe	NOUN
ftr-418	468	30	under	under	ADP
ftr-418	468	31	state	state	NOUN
ftr-418	468	32	law	law	NOUN
ftr-418	468	33	does	do	AUX
ftr-418	468	34	not	not	PART
ftr-418	468	35	share	share	VERB
ftr-418	468	36	the	the	DET
ftr-418	468	37	same	same	ADJ
ftr-418	468	38	tax	tax	NOUN
ftr-418	468	39	status	status	NOUN
ftr-418	468	40	360	360	NUM
ftr-418	468	41	florida	florida	PROPN
ftr-418	468	42	tax	tax	NOUN
ftr-418	468	43	review	review	NOUN
ftr-418	468	44	[	[	X
ftr-418	468	45	vol.6:4	vol.6:4	ADP
ftr-418	468	46	65	65	NUM
ftr-418	468	47	.	.	PUNCT
ftr-418	469	1	i	i	PRON
ftr-418	469	2	d.	d.	PROPN
ftr-418	469	3	66	66	NUM
ftr-418	469	4	.	.	PUNCT
ftr-418	470	1	see	see	VERB
ftr-418	470	2	,	,	PUNCT
ftr-418	470	3	e.g.	e.g.	ADV
ftr-418	470	4	,	,	PUNCT
ftr-418	470	5	roberta	roberta	PROPN
ftr-418	470	6	romano	romano	PROPN
ftr-418	470	7	,	,	PUNCT
ftr-418	470	8	the	the	DET
ftr-418	470	9	state	state	NOUN
ftr-418	470	10	competition	competition	NOUN
ftr-418	470	11	debate	debate	NOUN
ftr-418	470	12	in	in	ADP
ftr-418	470	13	corporate	corporate	ADJ
ftr-418	470	14	law	law	NOUN
ftr-418	470	15	,	,	PUNCT
ftr-418	470	16	8	8	NUM
ftr-418	470	17	cardozo	cardozo	PROPN
ftr-418	470	18	l.	l.	PROPN
ftr-418	470	19	rev	rev	PROPN
ftr-418	470	20	.	.	PROPN
ftr-418	471	1	709	709	NUM
ftr-418	471	2	,	,	PUNCT
ftr-418	471	3	709	709	NUM
ftr-418	471	4	(	(	PUNCT
ftr-418	471	5	1987	1987	NUM
ftr-418	471	6	)	)	PUNCT
ftr-418	471	7	(	(	PUNCT
ftr-418	471	8	describing	describe	VERB
ftr-418	471	9	delaware	delaware	PROPN
ftr-418	471	10	as	as	ADP
ftr-418	471	11	“	"	PUNCT
ftr-418	471	12	the	the	DET
ftr-418	471	13	most	most	ADV
ftr-418	471	14	successful	successful	ADJ
ftr-418	471	15	state	state	NOUN
ftr-418	471	16	in	in	ADP
ftr-418	471	17	the	the	DET
ftr-418	471	18	market	market	NOUN
ftr-418	471	19	for	for	ADP
ftr-418	471	20	corporate	corporate	ADJ
ftr-418	471	21	charters	charter	NOUN
ftr-418	471	22	”	"	PUNCT
ftr-418	471	23	)	)	PUNCT
ftr-418	471	24	.	.	PUNCT
ftr-418	472	1	67	67	NUM
ftr-418	472	2	.	.	PUNCT
ftr-418	472	3	25	25	NUM
ftr-418	472	4	u.s.c	u.s.c	ADJ
ftr-418	472	5	.	.	PUNCT
ftr-418	473	1	§	§	PROPN
ftr-418	473	2	477	477	NUM
ftr-418	473	3	(	(	PUNCT
ftr-418	473	4	2000	2000	NUM
ftr-418	473	5	)	)	PUNCT
ftr-418	473	6	.	.	PUNCT
ftr-418	474	1	68	68	NUM
ftr-418	474	2	.	.	PUNCT
ftr-418	475	1	it	it	PRON
ftr-418	475	2	could	could	AUX
ftr-418	475	3	be	be	AUX
ftr-418	475	4	that	that	SCONJ
ftr-418	475	5	the	the	DET
ftr-418	475	6	irs	irs	PROPN
ftr-418	475	7	decided	decide	VERB
ftr-418	475	8	to	to	PART
ftr-418	475	9	rule	rule	VERB
ftr-418	475	10	so	so	SCONJ
ftr-418	475	11	as	as	SCONJ
ftr-418	475	12	to	to	PART
ftr-418	475	13	put	put	VERB
ftr-418	475	14	it	it	PRON
ftr-418	475	15	in	in	ADP
ftr-418	475	16	a	a	DET
ftr-418	475	17	position	position	NOUN
ftr-418	475	18	of	of	ADP
ftr-418	475	19	having	have	VERB
ftr-418	475	20	the	the	DET
ftr-418	475	21	least	least	ADJ
ftr-418	475	22	amount	amount	NOUN
ftr-418	475	23	of	of	ADP
ftr-418	475	24	explaining	explain	VERB
ftr-418	475	25	to	to	PART
ftr-418	475	26	do	do	VERB
ftr-418	475	27	.	.	PUNCT
ftr-418	476	1	it	it	PRON
ftr-418	476	2	could	could	AUX
ftr-418	476	3	have	have	AUX
ftr-418	476	4	found	find	VERB
ftr-418	476	5	federally	federally	ADV
ftr-418	476	6	chartered	charter	VERB
ftr-418	476	7	tribal	tribal	ADJ
ftr-418	476	8	corporations	corporation	NOUN
ftr-418	476	9	non	non	ADJ
ftr-418	476	10	-	-	ADJ
ftr-418	476	11	taxable	taxable	ADJ
ftr-418	476	12	to	to	PART
ftr-418	476	13	avoid	avoid	VERB
ftr-418	476	14	offending	offend	VERB
ftr-418	476	15	the	the	DET
ftr-418	476	16	ira	ira	PROPN
ftr-418	476	17	and	and	CCONJ
ftr-418	476	18	it	it	PRON
ftr-418	476	19	could	could	AUX
ftr-418	476	20	have	have	AUX
ftr-418	476	21	found	find	VERB
ftr-418	476	22	state	state	NOUN
ftr-418	476	23	chartered	charter	VERB
ftr-418	476	24	tribal	tribal	ADJ
ftr-418	476	25	corporations	corporation	NOUN
ftr-418	476	26	taxable	taxable	ADJ
ftr-418	476	27	to	to	PART
ftr-418	476	28	avoid	avoid	VERB
ftr-418	476	29	offending	offend	VERB
ftr-418	476	30	traditional	traditional	ADJ
ftr-418	476	31	notions	notion	NOUN
ftr-418	476	32	of	of	ADP
ftr-418	476	33	what	what	PRON
ftr-418	476	34	constitutes	constitute	VERB
ftr-418	476	35	a	a	DET
ftr-418	476	36	taxable	taxable	ADJ
ftr-418	476	37	corporation	corporation	NOUN
ftr-418	476	38	.	.	PUNCT
ftr-418	477	1	another	another	DET
ftr-418	477	2	possible	possible	ADJ
ftr-418	477	3	theory	theory	NOUN
ftr-418	477	4	is	be	AUX
ftr-418	477	5	that	that	SCONJ
ftr-418	477	6	the	the	DET
ftr-418	477	7	irs	irs	PROPN
ftr-418	477	8	read	read	VERB
ftr-418	477	9	the	the	DET
ftr-418	477	10	ira	ira	PROPN
ftr-418	477	11	as	as	ADP
ftr-418	477	12	allowing	allow	VERB
ftr-418	477	13	the	the	DET
ftr-418	477	14	secretary	secretary	NOUN
ftr-418	477	15	of	of	ADP
ftr-418	477	16	the	the	DET
ftr-418	477	17	interior	interior	NOUN
ftr-418	477	18	to	to	PART
ftr-418	477	19	limit	limit	VERB
ftr-418	477	20	the	the	DET
ftr-418	477	21	powers	power	NOUN
ftr-418	477	22	of	of	ADP
ftr-418	477	23	the	the	DET
ftr-418	477	24	corporation	corporation	NOUN
ftr-418	477	25	being	be	AUX
ftr-418	477	26	created	create	VERB
ftr-418	477	27	–	–	PUNCT
ftr-418	477	28	a	a	DET
ftr-418	477	29	potential	potential	ADJ
ftr-418	477	30	safeguard	safeguard	NOUN
ftr-418	477	31	that	that	PRON
ftr-418	477	32	may	may	AUX
ftr-418	477	33	or	or	CCONJ
ftr-418	477	34	may	may	AUX
ftr-418	477	35	not	not	PART
ftr-418	477	36	exist	exist	VERB
ftr-418	477	37	in	in	ADP
ftr-418	477	38	the	the	DET
ftr-418	477	39	creation	creation	NOUN
ftr-418	477	40	of	of	ADP
ftr-418	477	41	statechartered	statechartere	VERB
ftr-418	477	42	corporations	corporation	NOUN
ftr-418	477	43	.	.	PUNCT
ftr-418	478	1	see	see	VERB
ftr-418	478	2	i	i	PRON
ftr-418	478	3	d.	d.	PROPN
ftr-418	478	4	whatever	whatever	PRON
ftr-418	478	5	the	the	DET
ftr-418	478	6	answer	answer	NOUN
ftr-418	478	7	,	,	PUNCT
ftr-418	478	8	it	it	PRON
ftr-418	478	9	does	do	AUX
ftr-418	478	10	seem	seem	VERB
ftr-418	478	11	the	the	DET
ftr-418	478	12	irs	irs	PROPN
ftr-418	478	13	worried	worry	VERB
ftr-418	478	14	about	about	ADP
ftr-418	478	15	the	the	DET
ftr-418	478	16	implications	implication	NOUN
ftr-418	478	17	of	of	ADP
ftr-418	478	18	its	its	PRON
ftr-418	478	19	finding	finding	NOUN
ftr-418	478	20	that	that	SCONJ
ftr-418	478	21	state	state	NOUN
ftr-418	478	22	tribal	tribal	ADJ
ftr-418	478	23	corporations	corporation	NOUN
ftr-418	478	24	were	be	AUX
ftr-418	478	25	subject	subject	ADJ
ftr-418	478	26	to	to	ADP
ftr-418	478	27	tax	tax	NOUN
ftr-418	478	28	:	:	PUNCT
ftr-418	478	29	it	it	PRON
ftr-418	478	30	chose	choose	VERB
ftr-418	478	31	to	to	PART
ftr-418	478	32	apply	apply	VERB
ftr-418	478	33	the	the	DET
ftr-418	478	34	provision	provision	NOUN
ftr-418	478	35	of	of	ADP
ftr-418	478	36	rev	rev	PROPN
ftr-418	478	37	.	.	PROPN
ftr-418	478	38	rul	rul	PROPN
ftr-418	478	39	.	.	PUNCT
ftr-418	479	1	94	94	NUM
ftr-418	479	2	-	-	SYM
ftr-418	479	3	16	16	NUM
ftr-418	479	4	that	that	PRON
ftr-418	479	5	subjects	subject	VERB
ftr-418	479	6	state	state	NOUN
ftr-418	479	7	-	-	PUNCT
ftr-418	479	8	chartered	charter	VERB
ftr-418	479	9	tribal	tribal	ADJ
ftr-418	479	10	corporations	corporation	NOUN
ftr-418	479	11	to	to	ADP
ftr-418	479	12	taxation	taxation	NOUN
ftr-418	479	13	prospectively	prospectively	ADV
ftr-418	479	14	.	.	PUNCT
ftr-418	480	1	rev	rev	PROPN
ftr-418	480	2	.	.	PUNCT
ftr-418	481	1	rul	rul	PROPN
ftr-418	481	2	.	.	PUNCT
ftr-418	482	1	94	94	NUM
ftr-418	482	2	-	-	SYM
ftr-418	482	3	16	16	NUM
ftr-418	482	4	,	,	PUNCT
ftr-418	482	5	1994	1994	NUM
ftr-418	482	6	-	-	SYM
ftr-418	482	7	1	1	NUM
ftr-418	482	8	c.b	c.b	PROPN
ftr-418	482	9	.	.	PROPN
ftr-418	482	10	19	19	NUM
ftr-418	482	11	.	.	PUNCT
ftr-418	483	1	only	only	ADJ
ftr-418	483	2	income	income	NOUN
ftr-418	483	3	earned	earn	VERB
ftr-418	483	4	from	from	ADP
ftr-418	483	5	on	on	ADP
ftr-418	483	6	-	-	PUNCT
ftr-418	483	7	reservation	reservation	NOUN
ftr-418	483	8	activities	activity	NOUN
ftr-418	483	9	was	be	AUX
ftr-418	483	10	given	give	VERB
ftr-418	483	11	prospective	prospective	ADJ
ftr-418	483	12	treatment	treatment	NOUN
ftr-418	483	13	.	.	PUNCT
ftr-418	484	1	i	i	PRON
ftr-418	484	2	d.	d.	PROPN
ftr-418	484	3	the	the	DET
ftr-418	484	4	irs	irs	PROPN
ftr-418	484	5	has	have	VERB
ftr-418	484	6	the	the	DET
ftr-418	484	7	authority	authority	NOUN
ftr-418	484	8	to	to	PART
ftr-418	484	9	decide	decide	VERB
ftr-418	484	10	which	which	DET
ftr-418	484	11	rulings	ruling	NOUN
ftr-418	484	12	it	it	PRON
ftr-418	484	13	will	will	AUX
ftr-418	484	14	apply	apply	VERB
ftr-418	484	15	prospectively	prospectively	ADV
ftr-418	484	16	and	and	CCONJ
ftr-418	484	17	which	which	PRON
ftr-418	484	18	it	it	PRON
ftr-418	484	19	will	will	AUX
ftr-418	484	20	apply	apply	VERB
ftr-418	484	21	retroactively	retroactively	ADV
ftr-418	484	22	.	.	PUNCT
ftr-418	485	1	irc	irc	PROPN
ftr-418	485	2	§	§	PROPN
ftr-418	485	3	7805(b)(8	7805(b)(8	NUM
ftr-418	485	4	)	)	PUNCT
ftr-418	485	5	.	.	PUNCT
ftr-418	486	1	the	the	DET
ftr-418	486	2	use	use	NOUN
ftr-418	486	3	of	of	ADP
ftr-418	486	4	this	this	DET
ftr-418	486	5	authority	authority	NOUN
ftr-418	486	6	here	here	ADV
ftr-418	486	7	presumably	presumably	ADV
ftr-418	486	8	allowed	allow	VERB
ftr-418	486	9	tribes	tribe	NOUN
ftr-418	486	10	operating	operate	VERB
ftr-418	486	11	on	on	ADP
ftr-418	486	12	-	-	PUNCT
ftr-418	486	13	reservation	reservation	NOUN
ftr-418	486	14	activities	activity	NOUN
ftr-418	486	15	through	through	ADP
ftr-418	486	16	state	state	NOUN
ftr-418	486	17	-	-	PUNCT
ftr-418	486	18	chartered	charter	VERB
ftr-418	486	19	corporations	corporation	NOUN
ftr-418	486	20	to	to	PART
ftr-418	486	21	avoid	avoid	VERB
ftr-418	486	22	tax	tax	NOUN
ftr-418	486	23	by	by	ADP
ftr-418	486	24	reincorporating	reincorporate	VERB
ftr-418	486	25	under	under	ADP
ftr-418	486	26	the	the	DET
ftr-418	486	27	ira	ira	PROPN
ftr-418	486	28	.	.	PUNCT
ftr-418	487	1	the	the	DET
ftr-418	487	2	irs	irs	PROPN
ftr-418	487	3	may	may	AUX
ftr-418	487	4	have	have	AUX
ftr-418	487	5	chosen	choose	VERB
ftr-418	487	6	prospective	prospective	ADJ
ftr-418	487	7	treatment	treatment	NOUN
ftr-418	487	8	out	out	ADP
ftr-418	487	9	of	of	ADP
ftr-418	487	10	fairness	fairness	NOUN
ftr-418	487	11	(	(	PUNCT
ftr-418	487	12	the	the	DET
ftr-418	487	13	law	law	NOUN
ftr-418	487	14	was	be	AUX
ftr-418	487	15	unclear	unclear	ADJ
ftr-418	487	16	up	up	ADP
ftr-418	487	17	until	until	ADP
ftr-418	487	18	that	that	DET
ftr-418	487	19	point	point	NOUN
ftr-418	487	20	)	)	PUNCT
ftr-418	487	21	or	or	CCONJ
ftr-418	487	22	out	out	ADP
ftr-418	487	23	of	of	ADP
ftr-418	487	24	a	a	DET
ftr-418	487	25	desire	desire	NOUN
ftr-418	487	26	to	to	PART
ftr-418	487	27	avoid	avoid	VERB
ftr-418	487	28	negative	negative	ADJ
ftr-418	487	29	reaction	reaction	NOUN
ftr-418	487	30	to	to	ADP
ftr-418	487	31	the	the	DET
ftr-418	487	32	ruling	ruling	NOUN
ftr-418	487	33	by	by	ADP
ftr-418	487	34	tribes	tribe	NOUN
ftr-418	487	35	operating	operate	VERB
ftr-418	487	36	through	through	ADP
ftr-418	487	37	state	state	NOUN
ftr-418	487	38	chartered	chartered	ADJ
ftr-418	487	39	corporations	corporation	NOUN
ftr-418	487	40	.	.	PUNCT
ftr-418	488	1	it	it	PRON
ftr-418	488	2	is	be	AUX
ftr-418	488	3	unclear	unclear	ADJ
ftr-418	488	4	why	why	SCONJ
ftr-418	488	5	the	the	DET
ftr-418	488	6	prospective	prospective	ADJ
ftr-418	488	7	treatment	treatment	NOUN
ftr-418	488	8	was	be	AUX
ftr-418	488	9	limited	limit	VERB
ftr-418	488	10	to	to	ADP
ftr-418	488	11	on	on	ADP
ftr-418	488	12	-	-	PUNCT
ftr-418	488	13	reservation	reservation	NOUN
ftr-418	488	14	activities	activity	NOUN
ftr-418	488	15	of	of	ADP
ftr-418	488	16	statechartered	statechartere	VERB
ftr-418	488	17	corporations	corporation	NOUN
ftr-418	488	18	.	.	PUNCT
ftr-418	489	1	one	one	NUM
ftr-418	489	2	explanation	explanation	NOUN
ftr-418	489	3	may	may	AUX
ftr-418	489	4	be	be	AUX
ftr-418	489	5	that	that	PRON
ftr-418	489	6	rev	rev	VERB
ftr-418	489	7	.	.	PUNCT
ftr-418	490	1	rul	rul	PROPN
ftr-418	490	2	.	.	PUNCT
ftr-418	491	1	81	81	NUM
ftr-418	491	2	-	-	SYM
ftr-418	491	3	295	295	NUM
ftr-418	491	4	only	only	ADV
ftr-418	491	5	addressed	address	VERB
ftr-418	491	6	exemptions	exemption	NOUN
ftr-418	491	7	for	for	ADP
ftr-418	491	8	on	on	ADP
ftr-418	491	9	-	-	PUNCT
ftr-418	491	10	reservation	reservation	NOUN
ftr-418	491	11	activities	activity	NOUN
ftr-418	491	12	(	(	PUNCT
ftr-418	491	13	although	although	SCONJ
ftr-418	491	14	it	it	PRON
ftr-418	491	15	did	do	AUX
ftr-418	491	16	not	not	PART
ftr-418	491	17	address	address	VERB
ftr-418	491	18	the	the	DET
ftr-418	491	19	tax	tax	NOUN
ftr-418	491	20	status	status	NOUN
ftr-418	491	21	of	of	ADP
ftr-418	491	22	tribal	tribal	ADJ
ftr-418	491	23	activities	activity	NOUN
ftr-418	491	24	conducted	conduct	VERB
ftr-418	491	25	through	through	ADP
ftr-418	491	26	state	state	NOUN
ftr-418	491	27	chartered	charter	VERB
ftr-418	491	28	corporations	corporation	NOUN
ftr-418	491	29	)	)	PUNCT
ftr-418	491	30	–	–	PUNCT
ftr-418	491	31	thus	thus	ADV
ftr-418	491	32	the	the	DET
ftr-418	491	33	case	case	NOUN
ftr-418	491	34	for	for	ADP
ftr-418	491	35	protecting	protect	VERB
ftr-418	491	36	a	a	DET
ftr-418	491	37	reliance	reliance	NOUN
ftr-418	491	38	interest	interest	NOUN
ftr-418	491	39	is	be	AUX
ftr-418	491	40	somewhat	somewhat	ADV
ftr-418	491	41	weaker	weak	ADJ
ftr-418	491	42	for	for	ADP
ftr-418	491	43	off	off	ADP
ftr-418	491	44	-	-	PUNCT
ftr-418	491	45	reservation	reservation	NOUN
ftr-418	491	46	activities	activity	NOUN
ftr-418	491	47	than	than	ADP
ftr-418	491	48	for	for	ADP
ftr-418	491	49	on	on	ADP
ftr-418	491	50	-	-	PUNCT
ftr-418	491	51	reservation	reservation	NOUN
ftr-418	491	52	activities	activity	NOUN
ftr-418	491	53	.	.	PUNCT
ftr-418	492	1	as	as	ADP
ftr-418	492	2	the	the	DET
ftr-418	492	3	tribe	tribe	NOUN
ftr-418	492	4	for	for	ADP
ftr-418	492	5	federal	federal	ADJ
ftr-418	492	6	income	income	NOUN
ftr-418	492	7	tax	tax	NOUN
ftr-418	492	8	purposes	purpose	NOUN
ftr-418	492	9	and	and	CCONJ
ftr-418	492	10	is	be	AUX
ftr-418	492	11	subject	subject	ADJ
ftr-418	492	12	to	to	ADP
ftr-418	492	13	federal	federal	ADJ
ftr-418	492	14	income	income	NOUN
ftr-418	492	15	tax	tax	NOUN
ftr-418	492	16	on	on	ADP
ftr-418	492	17	any	any	DET
ftr-418	492	18	income	income	NOUN
ftr-418	492	19	earned	earn	VERB
ftr-418	492	20	,	,	PUNCT
ftr-418	492	21	regardless	regardless	ADV
ftr-418	492	22	of	of	ADP
ftr-418	492	23	the	the	DET
ftr-418	492	24	location	location	NOUN
ftr-418	492	25	of	of	ADP
ftr-418	492	26	the	the	DET
ftr-418	492	27	business	business	NOUN
ftr-418	492	28	activities	activity	NOUN
ftr-418	492	29	that	that	PRON
ftr-418	492	30	produced	produce	VERB
ftr-418	492	31	the	the	DET
ftr-418	492	32	income	income	NOUN
ftr-418	492	33	.	.	PUNCT
ftr-418	492	34	”	"	PUNCT
ftr-418	493	1	thus	thus	ADV
ftr-418	493	2	the	the	DET
ftr-418	493	3	irs	irs	PROPN
ftr-418	493	4	established	establish	VERB
ftr-418	493	5	an	an	DET
ftr-418	493	6	“	"	PUNCT
ftr-418	493	7	all	all	PRON
ftr-418	493	8	or	or	CCONJ
ftr-418	493	9	nothing	nothing	PRON
ftr-418	493	10	”	"	PUNCT
ftr-418	493	11	approach65	approach65	NOUN
ftr-418	493	12	based	base	VERB
ftr-418	493	13	on	on	ADP
ftr-418	493	14	the	the	DET
ftr-418	493	15	corporate	corporate	ADJ
ftr-418	493	16	status	status	NOUN
ftr-418	493	17	of	of	ADP
ftr-418	493	18	the	the	DET
ftr-418	493	19	tribal	tribal	ADJ
ftr-418	493	20	entity	entity	NOUN
ftr-418	493	21	rather	rather	ADV
ftr-418	493	22	than	than	ADP
ftr-418	493	23	the	the	DET
ftr-418	493	24	nature	nature	NOUN
ftr-418	493	25	of	of	ADP
ftr-418	493	26	its	its	PRON
ftr-418	493	27	activities	activity	NOUN
ftr-418	493	28	.	.	PUNCT
ftr-418	494	1	there	there	PRON
ftr-418	494	2	is	be	VERB
ftr-418	494	3	no	no	DET
ftr-418	494	4	analysis	analysis	NOUN
ftr-418	494	5	as	as	ADP
ftr-418	494	6	to	to	ADP
ftr-418	494	7	why	why	SCONJ
ftr-418	494	8	a	a	DET
ftr-418	494	9	state	state	NOUN
ftr-418	494	10	tribal	tribal	ADJ
ftr-418	494	11	corporation	corporation	NOUN
ftr-418	494	12	was	be	AUX
ftr-418	494	13	singled	single	VERB
ftr-418	494	14	out	out	ADP
ftr-418	494	15	for	for	ADP
ftr-418	494	16	taxation	taxation	NOUN
ftr-418	494	17	.	.	PUNCT
ftr-418	495	1	it	it	PRON
ftr-418	495	2	could	could	AUX
ftr-418	495	3	be	be	AUX
ftr-418	495	4	that	that	SCONJ
ftr-418	495	5	a	a	DET
ftr-418	495	6	state	state	NOUN
ftr-418	495	7	chartered	chartered	ADJ
ftr-418	495	8	corporation	corporation	NOUN
ftr-418	495	9	is	be	AUX
ftr-418	495	10	so	so	ADV
ftr-418	495	11	obviously	obviously	ADV
ftr-418	495	12	taxable	taxable	ADJ
ftr-418	495	13	under	under	ADP
ftr-418	495	14	section	section	NOUN
ftr-418	495	15	11	11	NUM
ftr-418	495	16	that	that	SCONJ
ftr-418	495	17	it	it	PRON
ftr-418	495	18	would	would	AUX
ftr-418	495	19	be	be	AUX
ftr-418	495	20	difficult	difficult	ADJ
ftr-418	495	21	to	to	PART
ftr-418	495	22	justify	justify	VERB
ftr-418	495	23	creating	create	VERB
ftr-418	495	24	an	an	DET
ftr-418	495	25	exemption	exemption	NOUN
ftr-418	495	26	for	for	ADP
ftr-418	495	27	state	state	NOUN
ftr-418	495	28	corporations	corporation	NOUN
ftr-418	495	29	that	that	PRON
ftr-418	495	30	happen	happen	VERB
ftr-418	495	31	to	to	PART
ftr-418	495	32	be	be	AUX
ftr-418	495	33	owned	own	VERB
ftr-418	495	34	by	by	ADP
ftr-418	495	35	tribes	tribe	NOUN
ftr-418	495	36	.	.	PUNCT
ftr-418	496	1	after	after	ADV
ftr-418	496	2	all	all	ADV
ftr-418	496	3	,	,	PUNCT
ftr-418	496	4	the	the	DET
ftr-418	496	5	classic	classic	ADJ
ftr-418	496	6	taxable	taxable	ADJ
ftr-418	496	7	corporation	corporation	NOUN
ftr-418	496	8	is	be	AUX
ftr-418	496	9	an	an	DET
ftr-418	496	10	entity	entity	NOUN
ftr-418	496	11	incorporated	incorporate	VERB
ftr-418	496	12	under	under	ADP
ftr-418	496	13	state	state	NOUN
ftr-418	496	14	law	law	NOUN
ftr-418	496	15	,	,	PUNCT
ftr-418	496	16	usually	usually	ADV
ftr-418	496	17	delaware	delaware	PROPN
ftr-418	496	18	.	.	PUNCT
ftr-418	497	1	66	66	NUM
ftr-418	498	1	while	while	SCONJ
ftr-418	498	2	it	it	PRON
ftr-418	498	3	is	be	AUX
ftr-418	498	4	hard	hard	ADJ
ftr-418	498	5	to	to	PART
ftr-418	498	6	justify	justify	VERB
ftr-418	498	7	disparate	disparate	ADJ
ftr-418	498	8	treatment	treatment	NOUN
ftr-418	498	9	for	for	ADP
ftr-418	498	10	state	state	NOUN
ftr-418	498	11	and	and	CCONJ
ftr-418	498	12	federally	federally	ADV
ftr-418	498	13	chartered	chartered	ADJ
ftr-418	498	14	corporations	corporation	NOUN
ftr-418	498	15	,	,	PUNCT
ftr-418	498	16	there	there	PRON
ftr-418	498	17	is	be	VERB
ftr-418	498	18	at	at	ADV
ftr-418	498	19	least	least	ADJ
ftr-418	498	20	one	one	NUM
ftr-418	498	21	plausible	plausible	ADJ
ftr-418	498	22	explanation	explanation	NOUN
ftr-418	498	23	.	.	PUNCT
ftr-418	499	1	the	the	DET
ftr-418	499	2	ira	ira	PROPN
ftr-418	499	3	authorized	authorize	VERB
ftr-418	499	4	the	the	DET
ftr-418	499	5	creation	creation	NOUN
ftr-418	499	6	of	of	ADP
ftr-418	499	7	federally	federally	ADV
ftr-418	499	8	chartered	charter	VERB
ftr-418	499	9	,	,	PUNCT
ftr-418	499	10	federally	federally	ADV
ftr-418	499	11	approved	approve	VERB
ftr-418	499	12	corporations.67	corporations.67	NOUN
ftr-418	499	13	it	it	PRON
ftr-418	499	14	did	do	AUX
ftr-418	499	15	not	not	PART
ftr-418	499	16	speak	speak	VERB
ftr-418	499	17	of	of	ADP
ftr-418	499	18	state	state	NOUN
ftr-418	499	19	chartered	chartered	ADJ
ftr-418	499	20	entities	entity	NOUN
ftr-418	499	21	.	.	PUNCT
ftr-418	500	1	it	it	PRON
ftr-418	500	2	could	could	AUX
ftr-418	500	3	be	be	AUX
ftr-418	500	4	that	that	SCONJ
ftr-418	500	5	irs	irs	PROPN
ftr-418	500	6	felt	feel	VERB
ftr-418	500	7	constrained	constrain	VERB
ftr-418	500	8	by	by	ADP
ftr-418	500	9	the	the	DET
ftr-418	500	10	ira	ira	PROPN
ftr-418	500	11	from	from	ADP
ftr-418	500	12	finding	find	VERB
ftr-418	500	13	federally	federally	ADV
ftr-418	500	14	chartered	charter	VERB
ftr-418	500	15	corporations	corporation	NOUN
ftr-418	500	16	taxable	taxable	ADJ
ftr-418	500	17	.	.	PUNCT
ftr-418	501	1	it	it	PRON
ftr-418	501	2	confronted	confront	VERB
ftr-418	501	3	no	no	DET
ftr-418	501	4	such	such	ADJ
ftr-418	501	5	constraints	constraint	NOUN
ftr-418	501	6	when	when	SCONJ
ftr-418	501	7	it	it	PRON
ftr-418	501	8	came	come	VERB
ftr-418	501	9	to	to	ADP
ftr-418	501	10	ruling	rule	VERB
ftr-418	501	11	on	on	ADP
ftr-418	501	12	state	state	NOUN
ftr-418	501	13	chartered	chartered	ADJ
ftr-418	501	14	corporations	corporation	NOUN
ftr-418	501	15	.	.	PUNCT
ftr-418	502	1	68	68	NUM
ftr-418	502	2	2004	2004	NUM
ftr-418	502	3	]	]	PUNCT
ftr-418	502	4	leaving	leave	VERB
ftr-418	502	5	money	money	NOUN
ftr-418	502	6	on	on	ADP
ftr-418	502	7	the	the	DET
ftr-418	502	8	table(s	table(s	NOUN
ftr-418	502	9	)	)	PUNCT
ftr-418	502	10	361	361	NUM
ftr-418	502	11	69	69	NUM
ftr-418	502	12	.	.	PUNCT
ftr-418	503	1	rev	rev	PROPN
ftr-418	503	2	.	.	PUNCT
ftr-418	504	1	rul	rul	PROPN
ftr-418	504	2	.	.	PUNCT
ftr-418	505	1	67	67	NUM
ftr-418	505	2	-	-	SYM
ftr-418	505	3	284	284	NUM
ftr-418	505	4	,	,	PUNCT
ftr-418	505	5	1967	1967	NUM
ftr-418	505	6	-	-	SYM
ftr-418	505	7	2	2	NUM
ftr-418	505	8	c.b	c.b	PROPN
ftr-418	505	9	.	.	PROPN
ftr-418	505	10	55	55	NUM
ftr-418	505	11	.	.	X
ftr-418	506	1	70	70	NUM
ftr-418	506	2	.	.	PUNCT
ftr-418	507	1	rev	rev	PROPN
ftr-418	507	2	.	.	PUNCT
ftr-418	508	1	rul	rul	PROPN
ftr-418	508	2	.	.	PUNCT
ftr-418	509	1	81	81	NUM
ftr-418	509	2	-	-	SYM
ftr-418	509	3	295	295	NUM
ftr-418	509	4	,	,	PUNCT
ftr-418	509	5	1981	1981	NUM
ftr-418	509	6	-	-	SYM
ftr-418	509	7	2	2	NUM
ftr-418	509	8	c.b	c.b	PROPN
ftr-418	509	9	.	.	PROPN
ftr-418	509	10	15	15	NUM
ftr-418	509	11	.	.	X
ftr-418	509	12	71	71	NUM
ftr-418	509	13	.	.	PUNCT
ftr-418	510	1	rev	rev	PROPN
ftr-418	510	2	.	.	PUNCT
ftr-418	511	1	rul	rul	PROPN
ftr-418	511	2	.	.	PUNCT
ftr-418	512	1	94	94	NUM
ftr-418	512	2	-	-	SYM
ftr-418	512	3	16	16	NUM
ftr-418	512	4	,	,	PUNCT
ftr-418	512	5	1994	1994	NUM
ftr-418	512	6	-	-	SYM
ftr-418	512	7	1	1	NUM
ftr-418	512	8	c.b	c.b	PROPN
ftr-418	512	9	.	.	PROPN
ftr-418	512	10	19	19	NUM
ftr-418	512	11	.	.	NUM
ftr-418	512	12	72	72	NUM
ftr-418	512	13	.	.	PUNCT
ftr-418	513	1	irc	irc	PROPN
ftr-418	513	2	§	§	PROPN
ftr-418	513	3	7871	7871	NUM
ftr-418	513	4	.	.	PUNCT
ftr-418	514	1	popularly	popularly	ADV
ftr-418	514	2	known	know	VERB
ftr-418	514	3	as	as	ADP
ftr-418	514	4	the	the	DET
ftr-418	514	5	indian	indian	ADJ
ftr-418	514	6	tribal	tribal	ADJ
ftr-418	514	7	governmental	governmental	ADJ
ftr-418	514	8	tax	tax	NOUN
ftr-418	514	9	status	status	NOUN
ftr-418	514	10	act	act	NOUN
ftr-418	514	11	of	of	ADP
ftr-418	514	12	1982	1982	NUM
ftr-418	514	13	.	.	PUNCT
ftr-418	515	1	the	the	DET
ftr-418	515	2	definition	definition	NOUN
ftr-418	515	3	of	of	ADP
ftr-418	515	4	an	an	DET
ftr-418	515	5	indian	indian	ADJ
ftr-418	515	6	tribal	tribal	ADJ
ftr-418	515	7	government	government	NOUN
ftr-418	515	8	is	be	AUX
ftr-418	515	9	provided	provide	VERB
ftr-418	515	10	in	in	ADP
ftr-418	515	11	irc	irc	PROPN
ftr-418	515	12	§	§	PROPN
ftr-418	515	13	7701(a)(40	7701(a)(40	PROPN
ftr-418	515	14	)	)	PUNCT
ftr-418	515	15	.	.	PUNCT
ftr-418	516	1	this	this	DET
ftr-418	516	2	definition	definition	NOUN
ftr-418	516	3	requires	require	VERB
ftr-418	516	4	that	that	SCONJ
ftr-418	516	5	the	the	DET
ftr-418	516	6	tribe	tribe	NOUN
ftr-418	516	7	exercise	exercise	VERB
ftr-418	516	8	governmental	governmental	ADJ
ftr-418	516	9	functions	function	NOUN
ftr-418	516	10	.	.	PUNCT
ftr-418	517	1	see	see	VERB
ftr-418	517	2	supra	supra	PROPN
ftr-418	517	3	note	note	PROPN
ftr-418	517	4	25	25	NUM
ftr-418	517	5	.	.	PUNCT
ftr-418	518	1	the	the	DET
ftr-418	518	2	irs	irs	PROPN
ftr-418	518	3	periodically	periodically	ADV
ftr-418	518	4	publishes	publish	VERB
ftr-418	518	5	a	a	DET
ftr-418	518	6	list	list	NOUN
ftr-418	518	7	of	of	ADP
ftr-418	518	8	tribes	tribe	NOUN
ftr-418	518	9	that	that	PRON
ftr-418	518	10	exercise	exercise	VERB
ftr-418	518	11	governmental	governmental	ADJ
ftr-418	518	12	functions	function	NOUN
ftr-418	518	13	and	and	CCONJ
ftr-418	518	14	thus	thus	ADV
ftr-418	518	15	qualify	qualify	VERB
ftr-418	518	16	for	for	ADP
ftr-418	518	17	treatment	treatment	NOUN
ftr-418	518	18	as	as	ADP
ftr-418	518	19	tribal	tribal	ADJ
ftr-418	518	20	governments	government	NOUN
ftr-418	518	21	under	under	ADP
ftr-418	518	22	irc	irc	PROPN
ftr-418	518	23	§	§	PROPN
ftr-418	518	24	7701(a)(40	7701(a)(40	PROPN
ftr-418	518	25	)	)	PUNCT
ftr-418	518	26	(	(	PUNCT
ftr-418	518	27	and	and	CCONJ
ftr-418	518	28	thus	thus	ADV
ftr-418	518	29	reap	reap	VERB
ftr-418	518	30	the	the	DET
ftr-418	518	31	benefits	benefit	NOUN
ftr-418	518	32	of	of	ADP
ftr-418	518	33	§	§	PROPN
ftr-418	518	34	7871	7871	NUM
ftr-418	518	35	)	)	PUNCT
ftr-418	518	36	.	.	PUNCT
ftr-418	519	1	e.g.	e.g.	ADV
ftr-418	519	2	,	,	PUNCT
ftr-418	519	3	rev	rev	PROPN
ftr-418	519	4	.	.	PROPN
ftr-418	519	5	proc	proc	PROPN
ftr-418	519	6	.	.	PUNCT
ftr-418	520	1	2001	2001	NUM
ftr-418	520	2	-	-	SYM
ftr-418	520	3	15	15	NUM
ftr-418	520	4	,	,	PUNCT
ftr-418	520	5	2001	2001	NUM
ftr-418	520	6	-	-	SYM
ftr-418	520	7	1	1	NUM
ftr-418	520	8	c.b	c.b	PROPN
ftr-418	520	9	465	465	NUM
ftr-418	520	10	.	.	PUNCT
ftr-418	521	1	tribes	tribe	NOUN
ftr-418	521	2	that	that	PRON
ftr-418	521	3	are	be	AUX
ftr-418	521	4	unsure	unsure	ADJ
ftr-418	521	5	of	of	ADP
ftr-418	521	6	their	their	PRON
ftr-418	521	7	status	status	NOUN
ftr-418	521	8	may	may	AUX
ftr-418	521	9	apply	apply	VERB
ftr-418	521	10	for	for	ADP
ftr-418	521	11	a	a	DET
ftr-418	521	12	ruling	ruling	NOUN
ftr-418	521	13	from	from	ADP
ftr-418	521	14	the	the	DET
ftr-418	521	15	irs	irs	PROPN
ftr-418	521	16	.	.	PUNCT
ftr-418	522	1	regs	regs	PROPN
ftr-418	522	2	.	.	PUNCT
ftr-418	523	1	§	§	PROPN
ftr-418	523	2	305.77011(a	305.77011(a	PROPN
ftr-418	523	3	)	)	PUNCT
ftr-418	523	4	(	(	PUNCT
ftr-418	523	5	1984	1984	NUM
ftr-418	523	6	)	)	PUNCT
ftr-418	523	7	.	.	PUNCT
ftr-418	524	1	73	73	NUM
ftr-418	524	2	.	.	PUNCT
ftr-418	525	1	irc	irc	PROPN
ftr-418	525	2	§	§	PROPN
ftr-418	525	3	7871(a)(5	7871(a)(5	PROPN
ftr-418	525	4	)	)	PUNCT
ftr-418	525	5	.	.	PUNCT
ftr-418	526	1	revenue	revenue	NOUN
ftr-418	526	2	rulings	ruling	NOUN
ftr-418	526	3	67	67	NUM
ftr-418	526	4	-	-	SYM
ftr-418	526	5	284	284	NUM
ftr-418	526	6	,	,	PUNCT
ftr-418	526	7	81	81	NUM
ftr-418	526	8	-	-	SYM
ftr-418	526	9	295	295	NUM
ftr-418	526	10	,	,	PUNCT
ftr-418	526	11	and	and	CCONJ
ftr-418	526	12	94	94	NUM
ftr-418	526	13	-	-	SYM
ftr-418	526	14	16	16	NUM
ftr-418	526	15	,	,	PUNCT
ftr-418	526	16	taken	take	VERB
ftr-418	526	17	together	together	ADV
ftr-418	526	18	,	,	PUNCT
ftr-418	526	19	shed69	shed69	VERB
ftr-418	526	20	70	70	NUM
ftr-418	526	21	71	71	NUM
ftr-418	526	22	little	little	ADJ
ftr-418	526	23	light	light	NOUN
ftr-418	526	24	on	on	ADP
ftr-418	526	25	why	why	SCONJ
ftr-418	526	26	tribes	tribe	NOUN
ftr-418	526	27	are	be	AUX
ftr-418	526	28	exempt	exempt	ADJ
ftr-418	526	29	from	from	ADP
ftr-418	526	30	the	the	DET
ftr-418	526	31	federal	federal	ADJ
ftr-418	526	32	income	income	NOUN
ftr-418	526	33	tax	tax	NOUN
ftr-418	526	34	.	.	PUNCT
ftr-418	527	1	they	they	PRON
ftr-418	527	2	reflect	reflect	VERB
ftr-418	527	3	reluctance	reluctance	NOUN
ftr-418	527	4	on	on	ADP
ftr-418	527	5	the	the	DET
ftr-418	527	6	part	part	NOUN
ftr-418	527	7	of	of	ADP
ftr-418	527	8	the	the	DET
ftr-418	527	9	irs	irs	PROPN
ftr-418	527	10	to	to	PART
ftr-418	527	11	interpret	interpret	VERB
ftr-418	527	12	the	the	DET
ftr-418	527	13	irc	irc	NOUN
ftr-418	527	14	as	as	ADP
ftr-418	527	15	taxing	tax	VERB
ftr-418	527	16	any	any	DET
ftr-418	527	17	activities	activity	NOUN
ftr-418	527	18	of	of	ADP
ftr-418	527	19	indian	indian	ADJ
ftr-418	527	20	tribes	tribe	NOUN
ftr-418	527	21	or	or	CCONJ
ftr-418	527	22	their	their	PRON
ftr-418	527	23	federally	federally	ADV
ftr-418	527	24	chartered	chartered	ADJ
ftr-418	527	25	corporations	corporation	NOUN
ftr-418	527	26	.	.	PUNCT
ftr-418	528	1	there	there	PRON
ftr-418	528	2	was	be	VERB
ftr-418	528	3	just	just	ADV
ftr-418	528	4	no	no	DET
ftr-418	528	5	need	need	NOUN
ftr-418	528	6	to	to	PART
ftr-418	528	7	deal	deal	VERB
ftr-418	528	8	with	with	ADP
ftr-418	528	9	such	such	ADJ
ftr-418	528	10	ambiguous	ambiguous	ADJ
ftr-418	528	11	and	and	CCONJ
ftr-418	528	12	politically	politically	ADV
ftr-418	528	13	controversial	controversial	ADJ
ftr-418	528	14	issues	issue	NOUN
ftr-418	528	15	when	when	SCONJ
ftr-418	528	16	the	the	DET
ftr-418	528	17	revenue	revenue	NOUN
ftr-418	528	18	at	at	ADP
ftr-418	528	19	stake	stake	NOUN
ftr-418	528	20	was	be	AUX
ftr-418	528	21	minimal	minimal	ADJ
ftr-418	528	22	.	.	PUNCT
ftr-418	529	1	at	at	ADP
ftr-418	529	2	least	least	ADJ
ftr-418	529	3	the	the	DET
ftr-418	529	4	conclusion	conclusion	NOUN
ftr-418	529	5	seems	seem	VERB
ftr-418	529	6	clear	clear	ADJ
ftr-418	529	7	today	today	NOUN
ftr-418	529	8	–	–	PUNCT
ftr-418	529	9	indian	indian	ADJ
ftr-418	529	10	tribes	tribe	NOUN
ftr-418	529	11	fall	fall	VERB
ftr-418	529	12	outside	outside	ADP
ftr-418	529	13	the	the	DET
ftr-418	529	14	scope	scope	NOUN
ftr-418	529	15	of	of	ADP
ftr-418	529	16	the	the	DET
ftr-418	529	17	federal	federal	ADJ
ftr-418	529	18	income	income	NOUN
ftr-418	529	19	tax	tax	NOUN
ftr-418	529	20	provisions	provision	NOUN
ftr-418	529	21	of	of	ADP
ftr-418	529	22	the	the	DET
ftr-418	529	23	irc	irc	PROPN
ftr-418	529	24	.	.	PUNCT
ftr-418	530	1	b.	b.	PROPN
ftr-418	530	2	tribal	tribal	ADJ
ftr-418	530	3	provisions	provision	NOUN
ftr-418	530	4	in	in	ADP
ftr-418	530	5	the	the	DET
ftr-418	530	6	irc	irc	NOUN
ftr-418	530	7	since	since	SCONJ
ftr-418	530	8	indian	indian	ADJ
ftr-418	530	9	tribes	tribe	NOUN
ftr-418	530	10	are	be	AUX
ftr-418	530	11	considered	consider	VERB
ftr-418	530	12	to	to	PART
ftr-418	530	13	fall	fall	VERB
ftr-418	530	14	outside	outside	ADP
ftr-418	530	15	of	of	ADP
ftr-418	530	16	the	the	DET
ftr-418	530	17	basic	basic	ADJ
ftr-418	530	18	income	income	NOUN
ftr-418	530	19	tax	tax	NOUN
ftr-418	530	20	provisions	provision	NOUN
ftr-418	530	21	of	of	ADP
ftr-418	530	22	the	the	DET
ftr-418	530	23	irc	irc	NOUN
ftr-418	530	24	,	,	PUNCT
ftr-418	530	25	it	it	PRON
ftr-418	530	26	is	be	AUX
ftr-418	530	27	important	important	ADJ
ftr-418	530	28	to	to	PART
ftr-418	530	29	note	note	VERB
ftr-418	530	30	where	where	SCONJ
ftr-418	530	31	they	they	PRON
ftr-418	530	32	are	be	AUX
ftr-418	530	33	in	in	ADP
ftr-418	530	34	fact	fact	NOUN
ftr-418	530	35	mentioned	mention	VERB
ftr-418	530	36	explicitly	explicitly	ADV
ftr-418	530	37	.	.	PUNCT
ftr-418	531	1	the	the	DET
ftr-418	531	2	most	most	ADV
ftr-418	531	3	important	important	ADJ
ftr-418	531	4	place	place	NOUN
ftr-418	531	5	is	be	AUX
ftr-418	531	6	section	section	NOUN
ftr-418	531	7	7871	7871	NUM
ftr-418	531	8	,	,	PUNCT
ftr-418	531	9	which	which	PRON
ftr-418	531	10	treats	treat	VERB
ftr-418	531	11	indian	indian	ADJ
ftr-418	531	12	tribal	tribal	ADJ
ftr-418	531	13	governments	government	NOUN
ftr-418	531	14	as	as	ADP
ftr-418	531	15	states	state	NOUN
ftr-418	531	16	for	for	ADP
ftr-418	531	17	certain	certain	ADJ
ftr-418	531	18	purposes	purpose	NOUN
ftr-418	531	19	of	of	ADP
ftr-418	531	20	the	the	DET
ftr-418	531	21	irc	irc	PROPN
ftr-418	531	22	.	.	PUNCT
ftr-418	532	1	part	part	PROPN
ftr-418	532	2	ii.b.1	ii.b.1	PROPN
ftr-418	532	3	reviews	review	VERB
ftr-418	532	4	the72	the72	VERB
ftr-418	532	5	general	general	ADJ
ftr-418	532	6	provisions	provision	NOUN
ftr-418	532	7	of	of	ADP
ftr-418	532	8	this	this	DET
ftr-418	532	9	section	section	NOUN
ftr-418	532	10	and	and	CCONJ
ftr-418	532	11	how	how	SCONJ
ftr-418	532	12	it	it	PRON
ftr-418	532	13	works	work	VERB
ftr-418	532	14	.	.	PUNCT
ftr-418	533	1	part	part	PROPN
ftr-418	533	2	ii.b.2	ii.b.2	PROPN
ftr-418	533	3	then	then	ADV
ftr-418	533	4	reviews	review	VERB
ftr-418	533	5	the	the	DET
ftr-418	533	6	provision	provision	NOUN
ftr-418	533	7	of	of	ADP
ftr-418	533	8	section	section	NOUN
ftr-418	533	9	7871	7871	NUM
ftr-418	533	10	that	that	PRON
ftr-418	533	11	subjects	subject	VERB
ftr-418	533	12	federal	federal	ADJ
ftr-418	533	13	indian	indian	ADJ
ftr-418	533	14	tribes	tribe	NOUN
ftr-418	533	15	to	to	PART
ftr-418	533	16	tax	tax	VERB
ftr-418	533	17	on	on	ADP
ftr-418	533	18	certain	certain	ADJ
ftr-418	533	19	activities	activity	NOUN
ftr-418	533	20	with	with	ADP
ftr-418	533	21	respect	respect	NOUN
ftr-418	533	22	to	to	ADP
ftr-418	533	23	tribal	tribal	ADJ
ftr-418	533	24	colleges	college	NOUN
ftr-418	533	25	.	.	PUNCT
ftr-418	534	1	in	in	ADP
ftr-418	534	2	order	order	NOUN
ftr-418	534	3	to	to	PART
ftr-418	534	4	understand	understand	VERB
ftr-418	534	5	this	this	DET
ftr-418	534	6	provision73	provision73	NOUN
ftr-418	534	7	–	–	PUNCT
ftr-418	534	8	which	which	PRON
ftr-418	534	9	is	be	AUX
ftr-418	534	10	the	the	DET
ftr-418	534	11	only	only	ADJ
ftr-418	534	12	part	part	NOUN
ftr-418	534	13	of	of	ADP
ftr-418	534	14	the	the	DET
ftr-418	534	15	irc	irc	NOUN
ftr-418	534	16	that	that	SCONJ
ftr-418	534	17	specifically	specifically	ADV
ftr-418	534	18	subjects	subject	VERB
ftr-418	534	19	tribes	tribe	NOUN
ftr-418	534	20	to	to	ADP
ftr-418	534	21	the	the	DET
ftr-418	534	22	federal	federal	ADJ
ftr-418	534	23	corporate	corporate	ADJ
ftr-418	534	24	income	income	NOUN
ftr-418	534	25	tax	tax	NOUN
ftr-418	534	26	–	–	PUNCT
ftr-418	534	27	it	it	PRON
ftr-418	534	28	is	be	AUX
ftr-418	534	29	first	first	ADV
ftr-418	534	30	necessary	necessary	ADJ
ftr-418	534	31	to	to	PART
ftr-418	534	32	explain	explain	VERB
ftr-418	534	33	the	the	DET
ftr-418	534	34	basics	basic	NOUN
ftr-418	534	35	of	of	ADP
ftr-418	534	36	the	the	DET
ftr-418	534	37	taxation	taxation	NOUN
ftr-418	534	38	of	of	ADP
ftr-418	534	39	tax	tax	NOUN
ftr-418	534	40	-	-	PUNCT
ftr-418	534	41	exempt	exempt	ADJ
ftr-418	534	42	organizations	organization	NOUN
ftr-418	534	43	.	.	PUNCT
ftr-418	535	1	finally	finally	ADV
ftr-418	535	2	,	,	PUNCT
ftr-418	535	3	part	part	NOUN
ftr-418	535	4	ii.b.3	ii.b.3	NOUN
ftr-418	535	5	provides	provide	VERB
ftr-418	535	6	an	an	DET
ftr-418	535	7	introduction	introduction	NOUN
ftr-418	535	8	to	to	ADP
ftr-418	535	9	recent	recent	ADJ
ftr-418	535	10	regulations	regulation	NOUN
ftr-418	535	11	that	that	PRON
ftr-418	535	12	have	have	AUX
ftr-418	535	13	sought	seek	VERB
ftr-418	535	14	to	to	PART
ftr-418	535	15	foreclose	foreclose	VERB
ftr-418	535	16	the	the	DET
ftr-418	535	17	use	use	NOUN
ftr-418	535	18	of	of	ADP
ftr-418	535	19	indian	indian	ADJ
ftr-418	535	20	tribes	tribe	NOUN
ftr-418	535	21	as	as	ADP
ftr-418	535	22	parties	party	NOUN
ftr-418	535	23	to	to	ADP
ftr-418	535	24	abusive	abusive	ADJ
ftr-418	535	25	tax	tax	NOUN
ftr-418	535	26	shelters	shelter	NOUN
ftr-418	535	27	.	.	PUNCT
ftr-418	536	1	1	1	X
ftr-418	536	2	.	.	X
ftr-418	536	3	section	section	NOUN
ftr-418	536	4	7871	7871	NUM
ftr-418	536	5	:	:	PUNCT
ftr-418	536	6	general	general	ADJ
ftr-418	536	7	provisions	provision	NOUN
ftr-418	536	8	–	–	PUNCT
ftr-418	536	9	before	before	ADP
ftr-418	536	10	reviewing	review	VERB
ftr-418	536	11	the	the	DET
ftr-418	536	12	details	detail	NOUN
ftr-418	536	13	of	of	ADP
ftr-418	536	14	section	section	NOUN
ftr-418	536	15	7871	7871	NUM
ftr-418	536	16	,	,	PUNCT
ftr-418	536	17	it	it	PRON
ftr-418	536	18	is	be	AUX
ftr-418	536	19	important	important	ADJ
ftr-418	536	20	to	to	PART
ftr-418	536	21	understand	understand	VERB
ftr-418	536	22	what	what	PRON
ftr-418	536	23	it	it	PRON
ftr-418	536	24	does	do	AUX
ftr-418	536	25	not	not	PART
ftr-418	536	26	do	do	VERB
ftr-418	536	27	.	.	PUNCT
ftr-418	537	1	the	the	DET
ftr-418	537	2	presence	presence	NOUN
ftr-418	537	3	of	of	ADP
ftr-418	537	4	section	section	NOUN
ftr-418	537	5	7871	7871	NUM
ftr-418	537	6	makes	make	VERB
ftr-418	537	7	it	it	PRON
ftr-418	537	8	clear	clear	ADJ
ftr-418	537	9	that	that	SCONJ
ftr-418	537	10	a	a	DET
ftr-418	537	11	tribe	tribe	NOUN
ftr-418	537	12	will	will	AUX
ftr-418	537	13	not	not	PART
ftr-418	537	14	automatically	automatically	ADV
ftr-418	537	15	be	be	AUX
ftr-418	537	16	treated	treat	VERB
ftr-418	537	17	as	as	ADP
ftr-418	537	18	a	a	DET
ftr-418	537	19	state	state	NOUN
ftr-418	537	20	under	under	ADP
ftr-418	537	21	the	the	DET
ftr-418	537	22	irc	irc	NOUN
ftr-418	537	23	except	except	SCONJ
ftr-418	537	24	for	for	ADP
ftr-418	537	25	the	the	DET
ftr-418	537	26	purposes	purpose	NOUN
ftr-418	537	27	actually	actually	ADV
ftr-418	537	28	enumerated	enumerate	VERB
ftr-418	537	29	in	in	ADP
ftr-418	537	30	section	section	NOUN
ftr-418	537	31	7871	7871	NUM
ftr-418	537	32	.	.	PUNCT
ftr-418	538	1	while	while	SCONJ
ftr-418	538	2	section	section	NOUN
ftr-418	538	3	7871	7871	NUM
ftr-418	538	4	puts	put	VERB
ftr-418	538	5	tribes	tribe	NOUN
ftr-418	538	6	and	and	CCONJ
ftr-418	538	7	states	state	NOUN
ftr-418	538	8	on	on	ADP
ftr-418	538	9	equal	equal	ADJ
ftr-418	538	10	footing	footing	NOUN
ftr-418	538	11	for	for	ADP
ftr-418	538	12	most	most	ADJ
ftr-418	538	13	purposes	purpose	NOUN
ftr-418	538	14	,	,	PUNCT
ftr-418	538	15	it	it	PRON
ftr-418	538	16	is	be	AUX
ftr-418	538	17	silent	silent	ADJ
ftr-418	538	18	regarding	regard	VERB
ftr-418	538	19	the	the	DET
ftr-418	538	20	application	application	NOUN
ftr-418	538	21	of	of	ADP
ftr-418	538	22	the	the	DET
ftr-418	538	23	federal	federal	ADJ
ftr-418	538	24	income	income	NOUN
ftr-418	538	25	tax	tax	NOUN
ftr-418	538	26	to	to	ADP
ftr-418	538	27	income	income	NOUN
ftr-418	538	28	earned	earn	VERB
ftr-418	538	29	by	by	ADP
ftr-418	538	30	tribes	tribe	NOUN
ftr-418	538	31	.	.	PUNCT
ftr-418	539	1	states	state	NOUN
ftr-418	539	2	,	,	PUNCT
ftr-418	539	3	as	as	SCONJ
ftr-418	539	4	will	will	AUX
ftr-418	539	5	be	be	AUX
ftr-418	539	6	seen	see	VERB
ftr-418	539	7	,	,	PUNCT
ftr-418	539	8	are	be	AUX
ftr-418	539	9	exempt	exempt	ADJ
ftr-418	539	10	from	from	ADP
ftr-418	539	11	tax	tax	NOUN
ftr-418	539	12	under	under	ADP
ftr-418	539	13	separate	separate	ADJ
ftr-418	539	14	irs	irs	PROPN
ftr-418	539	15	rulings	ruling	NOUN
ftr-418	539	16	(	(	PUNCT
ftr-418	539	17	which	which	PRON
ftr-418	539	18	in	in	ADP
ftr-418	539	19	part	part	NOUN
ftr-418	539	20	interpret	interpret	NOUN
ftr-418	539	21	section	section	NOUN
ftr-418	539	22	115	115	NUM
ftr-418	539	23	of	of	ADP
ftr-418	539	24	the	the	DET
ftr-418	539	25	irc	irc	NOUN
ftr-418	539	26	)	)	PUNCT
ftr-418	539	27	that	that	PRON
ftr-418	539	28	go	go	VERB
ftr-418	539	29	362	362	NUM
ftr-418	539	30	florida	florida	PROPN
ftr-418	539	31	tax	tax	NOUN
ftr-418	539	32	review	review	NOUN
ftr-418	539	33	[	[	X
ftr-418	539	34	vol.6:4	vol.6:4	ADV
ftr-418	539	35	74	74	NUM
ftr-418	539	36	.	.	PUNCT
ftr-418	540	1	as	as	SCONJ
ftr-418	540	2	will	will	AUX
ftr-418	540	3	be	be	AUX
ftr-418	540	4	seen	see	VERB
ftr-418	540	5	,	,	PUNCT
ftr-418	540	6	the	the	DET
ftr-418	540	7	rulings	ruling	NOUN
ftr-418	540	8	on	on	ADP
ftr-418	540	9	states	state	NOUN
ftr-418	540	10	employ	employ	VERB
ftr-418	540	11	a	a	DET
ftr-418	540	12	similar	similar	ADJ
ftr-418	540	13	rationale	rationale	NOUN
ftr-418	540	14	to	to	ADP
ftr-418	540	15	the	the	DET
ftr-418	540	16	rulings	ruling	NOUN
ftr-418	540	17	on	on	ADP
ftr-418	540	18	tribes	tribe	NOUN
ftr-418	540	19	in	in	ADP
ftr-418	540	20	that	that	SCONJ
ftr-418	540	21	the	the	DET
ftr-418	540	22	irs	irs	PROPN
ftr-418	540	23	views	view	VERB
ftr-418	540	24	states	state	NOUN
ftr-418	540	25	as	as	ADP
ftr-418	540	26	falling	fall	VERB
ftr-418	540	27	outside	outside	ADP
ftr-418	540	28	the	the	DET
ftr-418	540	29	scope	scope	NOUN
ftr-418	540	30	of	of	ADP
ftr-418	540	31	the	the	DET
ftr-418	540	32	federal	federal	ADJ
ftr-418	540	33	income	income	NOUN
ftr-418	540	34	tax	tax	NOUN
ftr-418	540	35	.	.	PUNCT
ftr-418	541	1	the	the	DET
ftr-418	541	2	exemption	exemption	NOUN
ftr-418	541	3	for	for	ADP
ftr-418	541	4	states	state	NOUN
ftr-418	541	5	,	,	PUNCT
ftr-418	541	6	however	however	ADV
ftr-418	541	7	,	,	PUNCT
ftr-418	541	8	was	be	AUX
ftr-418	541	9	developed	develop	VERB
ftr-418	541	10	in	in	ADP
ftr-418	541	11	separate	separate	ADJ
ftr-418	541	12	rulings	ruling	NOUN
ftr-418	541	13	against	against	ADP
ftr-418	541	14	a	a	DET
ftr-418	541	15	backdrop	backdrop	NOUN
ftr-418	541	16	of	of	ADP
ftr-418	541	17	unique	unique	ADJ
ftr-418	541	18	constitutional	constitutional	ADJ
ftr-418	541	19	limitations	limitation	NOUN
ftr-418	541	20	and	and	CCONJ
ftr-418	541	21	an	an	DET
ftr-418	541	22	ambiguous	ambiguous	ADJ
ftr-418	541	23	provision	provision	NOUN
ftr-418	541	24	in	in	ADP
ftr-418	541	25	the	the	DET
ftr-418	541	26	irc	irc	PROPN
ftr-418	541	27	(	(	PUNCT
ftr-418	541	28	§	§	NOUN
ftr-418	541	29	115	115	NUM
ftr-418	541	30	)	)	PUNCT
ftr-418	541	31	that	that	PRON
ftr-418	541	32	are	be	AUX
ftr-418	541	33	not	not	PART
ftr-418	541	34	germane	germane	ADJ
ftr-418	541	35	to	to	ADP
ftr-418	541	36	an	an	DET
ftr-418	541	37	analysis	analysis	NOUN
ftr-418	541	38	of	of	ADP
ftr-418	541	39	tribal	tribal	ADJ
ftr-418	541	40	tax	tax	NOUN
ftr-418	541	41	issues	issue	NOUN
ftr-418	541	42	.	.	PUNCT
ftr-418	542	1	see	see	VERB
ftr-418	542	2	discussion	discussion	NOUN
ftr-418	542	3	infra	infra	NOUN
ftr-418	542	4	at	at	ADP
ftr-418	542	5	part	part	NOUN
ftr-418	542	6	iii	iii	NOUN
ftr-418	542	7	.	.	PROPN
ftr-418	542	8	75	75	NUM
ftr-418	542	9	.	.	PUNCT
ftr-418	543	1	the	the	DET
ftr-418	543	2	legislative	legislative	ADJ
ftr-418	543	3	history	history	NOUN
ftr-418	543	4	to	to	ADP
ftr-418	543	5	§	§	PROPN
ftr-418	543	6	7871	7871	NUM
ftr-418	543	7	,	,	PUNCT
ftr-418	543	8	however	however	ADV
ftr-418	543	9	,	,	PUNCT
ftr-418	543	10	did	do	AUX
ftr-418	543	11	acknowledge	acknowledge	VERB
ftr-418	543	12	that	that	SCONJ
ftr-418	543	13	both	both	DET
ftr-418	543	14	states	state	NOUN
ftr-418	543	15	and	and	CCONJ
ftr-418	543	16	tribes	tribe	NOUN
ftr-418	543	17	were	be	AUX
ftr-418	543	18	generally	generally	ADV
ftr-418	543	19	exempt	exempt	ADJ
ftr-418	543	20	from	from	ADP
ftr-418	543	21	the	the	DET
ftr-418	543	22	federal	federal	ADJ
ftr-418	543	23	income	income	NOUN
ftr-418	543	24	tax	tax	NOUN
ftr-418	543	25	–	–	PUNCT
ftr-418	543	26	albeit	albeit	SCONJ
ftr-418	543	27	under	under	ADP
ftr-418	543	28	different	different	ADJ
ftr-418	543	29	authorities	authority	NOUN
ftr-418	543	30	–	–	PUNCT
ftr-418	543	31	prior	prior	ADV
ftr-418	543	32	to	to	ADP
ftr-418	543	33	the	the	DET
ftr-418	543	34	enactment	enactment	NOUN
ftr-418	543	35	of	of	ADP
ftr-418	543	36	§	§	PROPN
ftr-418	543	37	7871	7871	NUM
ftr-418	543	38	and	and	CCONJ
ftr-418	543	39	stated	state	VERB
ftr-418	543	40	that	that	SCONJ
ftr-418	543	41	§	§	PROPN
ftr-418	543	42	7871	7871	NUM
ftr-418	543	43	did	do	VERB
ftr-418	543	44	nothing	nothing	PRON
ftr-418	543	45	to	to	PART
ftr-418	543	46	alter	alter	VERB
ftr-418	543	47	the	the	DET
ftr-418	543	48	tax	tax	NOUN
ftr-418	543	49	exempt	exempt	ADJ
ftr-418	543	50	status	status	NOUN
ftr-418	543	51	of	of	ADP
ftr-418	543	52	indian	indian	ADJ
ftr-418	543	53	tribes	tribe	NOUN
ftr-418	543	54	under	under	ADP
ftr-418	543	55	existing	exist	VERB
ftr-418	543	56	authority	authority	NOUN
ftr-418	543	57	(	(	PUNCT
ftr-418	543	58	i.e.	i.e.	X
ftr-418	543	59	,	,	PUNCT
ftr-418	543	60	rev	rev	PROPN
ftr-418	543	61	.	.	PROPN
ftr-418	543	62	rul	rul	PROPN
ftr-418	543	63	.	.	PUNCT
ftr-418	544	1	67	67	NUM
ftr-418	544	2	-	-	SYM
ftr-418	544	3	284	284	NUM
ftr-418	544	4	)	)	PUNCT
ftr-418	544	5	.	.	PUNCT
ftr-418	545	1	s.	s.	PROPN
ftr-418	545	2	rep	rep	PROPN
ftr-418	545	3	.	.	PROPN
ftr-418	546	1	no	no	INTJ
ftr-418	546	2	.	.	NOUN
ftr-418	547	1	97	97	NUM
ftr-418	547	2	-	-	SYM
ftr-418	547	3	646	646	NUM
ftr-418	547	4	,	,	PUNCT
ftr-418	547	5	at	at	ADP
ftr-418	547	6	8	8	NUM
ftr-418	547	7	,	,	PUNCT
ftr-418	547	8	12	12	NUM
ftr-418	547	9	(	(	PUNCT
ftr-418	547	10	1982	1982	NUM
ftr-418	547	11	)	)	PUNCT
ftr-418	547	12	,	,	PUNCT
ftr-418	547	13	reprinted	reprint	VERB
ftr-418	547	14	in	in	ADP
ftr-418	547	15	1982	1982	NUM
ftr-418	547	16	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-418	547	17	.	.	PUNCT
ftr-418	547	18	4580	4580	NUM
ftr-418	547	19	,	,	PUNCT
ftr-418	547	20	4586	4586	NUM
ftr-418	547	21	,	,	PUNCT
ftr-418	547	22	4590	4590	NUM
ftr-418	547	23	.	.	PUNCT
ftr-418	548	1	for	for	ADP
ftr-418	548	2	further	further	ADJ
ftr-418	548	3	discussion	discussion	NOUN
ftr-418	548	4	see	see	VERB
ftr-418	548	5	infra	infra	NOUN
ftr-418	548	6	part	part	NOUN
ftr-418	548	7	v.a.4	v.a.4	NOUN
ftr-418	548	8	.	.	PUNCT
ftr-418	549	1	76	76	NUM
ftr-418	549	2	.	.	PUNCT
ftr-418	550	1	see	see	VERB
ftr-418	550	2	supra	supra	PROPN
ftr-418	550	3	part	part	PROPN
ftr-418	550	4	ii.a.1	ii.a.1	NOUN
ftr-418	550	5	-	-	PUNCT
ftr-418	550	6	3	3	NUM
ftr-418	550	7	.	.	NOUN
ftr-418	550	8	77	77	NUM
ftr-418	550	9	.	.	PUNCT
ftr-418	551	1	despite	despite	SCONJ
ftr-418	551	2	this	this	PRON
ftr-418	551	3	,	,	PUNCT
ftr-418	551	4	irc	irc	PROPN
ftr-418	551	5	§	§	PROPN
ftr-418	551	6	7871	7871	NUM
ftr-418	551	7	is	be	AUX
ftr-418	551	8	occasionally	occasionally	ADV
ftr-418	551	9	cited	cite	VERB
ftr-418	551	10	as	as	ADP
ftr-418	551	11	the	the	DET
ftr-418	551	12	source	source	NOUN
ftr-418	551	13	of	of	ADP
ftr-418	551	14	the	the	DET
ftr-418	551	15	tax	tax	NOUN
ftr-418	551	16	-	-	PUNCT
ftr-418	551	17	free	free	ADJ
ftr-418	551	18	status	status	NOUN
ftr-418	551	19	of	of	ADP
ftr-418	551	20	tribes	tribe	NOUN
ftr-418	551	21	.	.	PUNCT
ftr-418	552	1	e.g.	e.g.	ADV
ftr-418	552	2	,	,	PUNCT
ftr-418	552	3	ann	ann	PROPN
ftr-418	552	4	mccullogh	mccullogh	PROPN
ftr-418	552	5	,	,	PUNCT
ftr-418	552	6	indian	indian	ADJ
ftr-418	552	7	tribal	tribal	ADJ
ftr-418	552	8	taxation	taxation	NOUN
ftr-418	552	9	:	:	PUNCT
ftr-418	552	10	a	a	DET
ftr-418	552	11	cornerstone	cornerstone	NOUN
ftr-418	552	12	of	of	ADP
ftr-418	552	13	sovereignty	sovereignty	NOUN
ftr-418	552	14	,	,	PUNCT
ftr-418	552	15	in	in	ADP
ftr-418	552	16	native	native	ADJ
ftr-418	552	17	american	american	ADJ
ftr-418	552	18	sovereignty	sovereignty	NOUN
ftr-418	552	19	179	179	NUM
ftr-418	552	20	,	,	PUNCT
ftr-418	552	21	185	185	NUM
ftr-418	552	22	(	(	PUNCT
ftr-418	552	23	john	john	PROPN
ftr-418	552	24	r.	r.	PROPN
ftr-418	552	25	wunder	wunder	PROPN
ftr-418	552	26	ed	ed	PROPN
ftr-418	552	27	.	.	PROPN
ftr-418	552	28	,	,	PUNCT
ftr-418	552	29	1996	1996	NUM
ftr-418	552	30	)	)	PUNCT
ftr-418	552	31	(	(	PUNCT
ftr-418	552	32	stating	state	VERB
ftr-418	552	33	that	that	SCONJ
ftr-418	552	34	“	"	PUNCT
ftr-418	552	35	[	[	X
ftr-418	552	36	t]he	t]he	ADV
ftr-418	552	37	special	special	ADJ
ftr-418	552	38	significance	significance	NOUN
ftr-418	552	39	of	of	ADP
ftr-418	552	40	[	[	X
ftr-418	552	41	irc	irc	PROPN
ftr-418	552	42	§	§	PROPN
ftr-418	552	43	7871	7871	NUM
ftr-418	552	44	]	]	PUNCT
ftr-418	552	45	was	be	AUX
ftr-418	552	46	not	not	PART
ftr-418	552	47	simply	simply	ADV
ftr-418	552	48	that	that	SCONJ
ftr-418	552	49	it	it	PRON
ftr-418	552	50	gave	give	VERB
ftr-418	552	51	indian	indian	ADJ
ftr-418	552	52	tribes	tribe	NOUN
ftr-418	552	53	exemption	exemption	NOUN
ftr-418	552	54	from	from	ADP
ftr-418	552	55	federal	federal	ADJ
ftr-418	552	56	taxation	taxation	NOUN
ftr-418	552	57	,	,	PUNCT
ftr-418	552	58	but	but	CCONJ
ftr-418	552	59	that	that	SCONJ
ftr-418	552	60	it	it	PRON
ftr-418	552	61	did	do	VERB
ftr-418	552	62	so	so	ADV
ftr-418	552	63	in	in	ADP
ftr-418	552	64	a	a	DET
ftr-418	552	65	very	very	ADV
ftr-418	552	66	broad	broad	ADJ
ftr-418	552	67	manner	manner	NOUN
ftr-418	552	68	”	"	PUNCT
ftr-418	552	69	)	)	PUNCT
ftr-418	552	70	;	;	PUNCT
ftr-418	552	71	monsivais	monsivais	PROPN
ftr-418	552	72	,	,	PUNCT
ftr-418	552	73	supra	supra	PROPN
ftr-418	552	74	note	note	NOUN
ftr-418	552	75	10	10	NUM
ftr-418	552	76	,	,	PUNCT
ftr-418	552	77	at	at	ADP
ftr-418	552	78	401	401	NUM
ftr-418	552	79	(	(	PUNCT
ftr-418	552	80	citing	cite	VERB
ftr-418	552	81	§	§	PROPN
ftr-418	552	82	7871	7871	NUM
ftr-418	552	83	as	as	ADP
ftr-418	552	84	the	the	DET
ftr-418	552	85	provision	provision	NOUN
ftr-418	552	86	exempting	exempt	VERB
ftr-418	552	87	the	the	DET
ftr-418	552	88	income	income	NOUN
ftr-418	552	89	of	of	ADP
ftr-418	552	90	indian	indian	ADJ
ftr-418	552	91	tribes	tribe	NOUN
ftr-418	552	92	from	from	ADP
ftr-418	552	93	taxation	taxation	NOUN
ftr-418	552	94	)	)	PUNCT
ftr-418	552	95	.	.	PUNCT
ftr-418	553	1	these	these	DET
ftr-418	553	2	references	reference	NOUN
ftr-418	553	3	to	to	ADP
ftr-418	553	4	irc	irc	PROPN
ftr-418	553	5	§	§	PROPN
ftr-418	553	6	7871	7871	NUM
ftr-418	553	7	as	as	ADP
ftr-418	553	8	the	the	DET
ftr-418	553	9	fountain	fountain	NOUN
ftr-418	553	10	of	of	ADP
ftr-418	553	11	exemption	exemption	NOUN
ftr-418	553	12	for	for	ADP
ftr-418	553	13	indian	indian	ADJ
ftr-418	553	14	tribes	tribe	NOUN
ftr-418	553	15	shows	show	VERB
ftr-418	553	16	the	the	DET
ftr-418	553	17	confusion	confusion	NOUN
ftr-418	553	18	that	that	PRON
ftr-418	553	19	is	be	AUX
ftr-418	553	20	rampant	rampant	ADJ
ftr-418	553	21	regarding	regard	VERB
ftr-418	553	22	the	the	DET
ftr-418	553	23	authority	authority	NOUN
ftr-418	553	24	for	for	ADP
ftr-418	553	25	not	not	PART
ftr-418	553	26	taxing	tax	VERB
ftr-418	553	27	indian	indian	ADJ
ftr-418	553	28	tribes	tribe	NOUN
ftr-418	553	29	.	.	PUNCT
ftr-418	554	1	if	if	SCONJ
ftr-418	554	2	irc	irc	PROPN
ftr-418	554	3	§	§	PROPN
ftr-418	554	4	7871	7871	NUM
ftr-418	554	5	,	,	PUNCT
ftr-418	554	6	which	which	PRON
ftr-418	554	7	entered	enter	VERB
ftr-418	554	8	the	the	DET
ftr-418	554	9	irc	irc	NOUN
ftr-418	554	10	in	in	ADP
ftr-418	554	11	1982	1982	NUM
ftr-418	554	12	,	,	PUNCT
ftr-418	554	13	were	be	AUX
ftr-418	554	14	dispositive	dispositive	ADJ
ftr-418	554	15	of	of	ADP
ftr-418	554	16	the	the	DET
ftr-418	554	17	taxation	taxation	NOUN
ftr-418	554	18	of	of	ADP
ftr-418	554	19	tribes	tribe	NOUN
ftr-418	554	20	,	,	PUNCT
ftr-418	554	21	the	the	DET
ftr-418	554	22	irs	irs	PROPN
ftr-418	554	23	in	in	ADP
ftr-418	554	24	rev	rev	PROPN
ftr-418	554	25	.	.	PROPN
ftr-418	555	1	rul	rul	PROPN
ftr-418	555	2	.	.	PUNCT
ftr-418	556	1	94	94	NUM
ftr-418	556	2	-	-	SYM
ftr-418	556	3	16	16	NUM
ftr-418	556	4	would	would	AUX
ftr-418	556	5	have	have	AUX
ftr-418	556	6	referred	refer	VERB
ftr-418	556	7	to	to	ADP
ftr-418	556	8	it	it	PRON
ftr-418	556	9	.	.	PUNCT
ftr-418	557	1	the	the	DET
ftr-418	557	2	irs	irs	PROPN
ftr-418	557	3	,	,	PUNCT
ftr-418	557	4	quite	quite	ADV
ftr-418	557	5	properly	properly	ADV
ftr-418	557	6	,	,	PUNCT
ftr-418	557	7	did	do	VERB
ftr-418	557	8	not	not	PART
ftr-418	557	9	.	.	PUNCT
ftr-418	558	1	it	it	PRON
ftr-418	558	2	is	be	AUX
ftr-418	558	3	also	also	ADV
ftr-418	558	4	clear	clear	ADJ
ftr-418	558	5	from	from	ADP
ftr-418	558	6	the	the	DET
ftr-418	558	7	legislative	legislative	ADJ
ftr-418	558	8	history	history	NOUN
ftr-418	558	9	that	that	PRON
ftr-418	558	10	§	§	PROPN
ftr-418	558	11	7871	7871	NUM
ftr-418	558	12	was	be	AUX
ftr-418	558	13	not	not	PART
ftr-418	558	14	intended	intend	VERB
ftr-418	558	15	to	to	PART
ftr-418	558	16	address	address	VERB
ftr-418	558	17	the	the	DET
ftr-418	558	18	federal	federal	ADJ
ftr-418	558	19	income	income	NOUN
ftr-418	558	20	taxation	taxation	NOUN
ftr-418	558	21	of	of	ADP
ftr-418	558	22	indian	indian	ADJ
ftr-418	558	23	tribes	tribe	NOUN
ftr-418	558	24	:	:	PUNCT
ftr-418	558	25	“	"	PUNCT
ftr-418	558	26	the	the	DET
ftr-418	558	27	bill	bill	NOUN
ftr-418	558	28	does	do	AUX
ftr-418	558	29	not	not	PART
ftr-418	558	30	amend	amend	VERB
ftr-418	558	31	the	the	DET
ftr-418	558	32	present	present	ADJ
ftr-418	558	33	income	income	NOUN
ftr-418	558	34	tax	tax	NOUN
ftr-418	558	35	treatment	treatment	NOUN
ftr-418	558	36	of	of	ADP
ftr-418	558	37	indian	indian	ADJ
ftr-418	558	38	tribal	tribal	ADJ
ftr-418	558	39	governments	government	NOUN
ftr-418	558	40	specified	specify	VERB
ftr-418	558	41	in	in	ADP
ftr-418	558	42	rev	rev	PROPN
ftr-418	558	43	.	.	PUNCT
ftr-418	559	1	rul	rul	PROPN
ftr-418	559	2	.	.	PUNCT
ftr-418	560	1	67	67	NUM
ftr-418	560	2	-	-	SYM
ftr-418	560	3	284	284	NUM
ftr-418	560	4	.	.	PUNCT
ftr-418	560	5	.	.	PUNCT
ftr-418	560	6	.	.	PUNCT
ftr-418	561	1	.	.	PUNCT
ftr-418	561	2	”	"	PUNCT
ftr-418	562	1	s.	s.	PROPN
ftr-418	562	2	rep	rep	PROPN
ftr-418	562	3	.	.	PROPN
ftr-418	563	1	no	no	INTJ
ftr-418	563	2	.	.	NOUN
ftr-418	564	1	97	97	NUM
ftr-418	564	2	-	-	SYM
ftr-418	564	3	646	646	NUM
ftr-418	564	4	,	,	PUNCT
ftr-418	564	5	at	at	ADP
ftr-418	564	6	12	12	NUM
ftr-418	564	7	(	(	PUNCT
ftr-418	564	8	1982	1982	NUM
ftr-418	564	9	)	)	PUNCT
ftr-418	564	10	,	,	PUNCT
ftr-418	564	11	reprinted	reprint	VERB
ftr-418	564	12	in	in	ADP
ftr-418	564	13	1982	1982	NUM
ftr-418	564	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-418	564	15	.	.	PUNCT
ftr-418	564	16	4580	4580	NUM
ftr-418	564	17	,	,	PUNCT
ftr-418	564	18	4590	4590	NUM
ftr-418	564	19	.	.	PUNCT
ftr-418	565	1	the	the	DET
ftr-418	565	2	legislative	legislative	ADJ
ftr-418	565	3	history	history	NOUN
ftr-418	565	4	is	be	AUX
ftr-418	565	5	reviewed	review	VERB
ftr-418	565	6	in	in	ADP
ftr-418	565	7	further	further	ADJ
ftr-418	565	8	detail	detail	NOUN
ftr-418	565	9	in	in	ADP
ftr-418	565	10	infra	infra	NOUN
ftr-418	565	11	part	part	NOUN
ftr-418	565	12	v.a.4	v.a.4	NOUN
ftr-418	565	13	.	.	PUNCT
ftr-418	566	1	back	back	ADV
ftr-418	566	2	to	to	ADP
ftr-418	566	3	1935	1935	NUM
ftr-418	566	4	.	.	PUNCT
ftr-418	567	1	section	section	NOUN
ftr-418	567	2	7871	7871	NUM
ftr-418	567	3	does	do	AUX
ftr-418	567	4	not	not	PART
ftr-418	567	5	say	say	VERB
ftr-418	567	6	that	that	SCONJ
ftr-418	567	7	a	a	DET
ftr-418	567	8	tribe	tribe	NOUN
ftr-418	567	9	is	be	AUX
ftr-418	567	10	treated	treat	VERB
ftr-418	567	11	like	like	ADP
ftr-418	567	12	a	a	DET
ftr-418	567	13	state	state	NOUN
ftr-418	567	14	for74	for74	ADJ
ftr-418	567	15	purposes	purpose	NOUN
ftr-418	567	16	of	of	ADP
ftr-418	567	17	the	the	DET
ftr-418	567	18	federal	federal	ADJ
ftr-418	567	19	income	income	NOUN
ftr-418	567	20	tax	tax	NOUN
ftr-418	567	21	in	in	ADP
ftr-418	567	22	general	general	ADJ
ftr-418	567	23	–	–	PUNCT
ftr-418	567	24	i.e.	i.e.	X
ftr-418	567	25	,	,	PUNCT
ftr-418	567	26	section	section	NOUN
ftr-418	567	27	7871	7871	NUM
ftr-418	567	28	does	do	AUX
ftr-418	567	29	not	not	PART
ftr-418	567	30	apply	apply	VERB
ftr-418	567	31	the	the	DET
ftr-418	567	32	exemption	exemption	NOUN
ftr-418	567	33	from	from	ADP
ftr-418	567	34	federal	federal	ADJ
ftr-418	567	35	income	income	NOUN
ftr-418	567	36	taxation	taxation	NOUN
ftr-418	567	37	enjoyed	enjoy	VERB
ftr-418	567	38	by	by	ADP
ftr-418	567	39	states	state	NOUN
ftr-418	567	40	to	to	ADP
ftr-418	567	41	tribes	tribe	NOUN
ftr-418	567	42	.	.	PUNCT
ftr-418	568	1	section	section	NOUN
ftr-418	568	2	7871	7871	NUM
ftr-418	568	3	therefore	therefore	ADV
ftr-418	568	4	does	do	AUX
ftr-418	568	5	not	not	PART
ftr-418	568	6	address	address	VERB
ftr-418	568	7	,	,	PUNCT
ftr-418	568	8	and	and	CCONJ
ftr-418	568	9	is	be	AUX
ftr-418	568	10	not	not	PART
ftr-418	568	11	the	the	DET
ftr-418	568	12	source	source	NOUN
ftr-418	568	13	of	of	ADP
ftr-418	568	14	,	,	PUNCT
ftr-418	568	15	the	the	DET
ftr-418	568	16	exemption	exemption	NOUN
ftr-418	568	17	from	from	ADP
ftr-418	568	18	federal	federal	ADJ
ftr-418	568	19	income	income	NOUN
ftr-418	568	20	taxes	taxis	NOUN
ftr-418	568	21	enjoyed	enjoy	VERB
ftr-418	568	22	by	by	ADP
ftr-418	568	23	indian	indian	ADJ
ftr-418	568	24	tribes	tribe	NOUN
ftr-418	568	25	.	.	PUNCT
ftr-418	569	1	rather	rather	ADV
ftr-418	569	2	,	,	PUNCT
ftr-418	569	3	tribes	tribe	NOUN
ftr-418	569	4	and	and	CCONJ
ftr-418	569	5	federally75	federally75	PROPN
ftr-418	569	6	chartered	charter	VERB
ftr-418	569	7	tribal	tribal	ADJ
ftr-418	569	8	corporations	corporation	NOUN
ftr-418	569	9	are	be	AUX
ftr-418	569	10	protected	protect	VERB
ftr-418	569	11	from	from	ADP
ftr-418	569	12	taxation	taxation	NOUN
ftr-418	569	13	by	by	ADP
ftr-418	569	14	the	the	DET
ftr-418	569	15	rulings	ruling	NOUN
ftr-418	569	16	cited	cite	VERB
ftr-418	569	17	above	above	ADV
ftr-418	569	18	.	.	PUNCT
ftr-418	570	1	as	as	SCONJ
ftr-418	570	2	will	will	AUX
ftr-418	570	3	be	be	AUX
ftr-418	570	4	seen	see	VERB
ftr-418	570	5	,	,	PUNCT
ftr-418	570	6	the	the	DET
ftr-418	570	7	exemptions	exemption	NOUN
ftr-418	570	8	for	for	ADP
ftr-418	570	9	tribes	tribe	NOUN
ftr-418	570	10	and	and	CCONJ
ftr-418	570	11	states	state	NOUN
ftr-418	570	12	are	be	AUX
ftr-418	570	13	quite	quite	ADV
ftr-418	570	14	similar,76	similar,76	ADJ
ftr-418	570	15	but	but	CCONJ
ftr-418	570	16	they	they	PRON
ftr-418	570	17	did	do	AUX
ftr-418	570	18	not	not	PART
ftr-418	570	19	spring	spring	VERB
ftr-418	570	20	from	from	ADP
ftr-418	570	21	the	the	DET
ftr-418	570	22	same	same	ADJ
ftr-418	570	23	rulings	ruling	NOUN
ftr-418	570	24	and	and	CCONJ
ftr-418	570	25	they	they	PRON
ftr-418	570	26	certainly	certainly	ADV
ftr-418	570	27	did	do	AUX
ftr-418	570	28	not	not	PART
ftr-418	570	29	result	result	VERB
ftr-418	570	30	merely	merely	ADV
ftr-418	570	31	from	from	ADP
ftr-418	570	32	the	the	DET
ftr-418	570	33	enactment	enactment	NOUN
ftr-418	570	34	of	of	ADP
ftr-418	570	35	section	section	NOUN
ftr-418	570	36	7871.77	7871.77	NUM
ftr-418	570	37	2004	2004	NUM
ftr-418	570	38	]	]	PUNCT
ftr-418	570	39	leaving	leave	VERB
ftr-418	570	40	money	money	NOUN
ftr-418	570	41	on	on	ADP
ftr-418	570	42	the	the	DET
ftr-418	570	43	table(s	table(s	NOUN
ftr-418	570	44	)	)	PUNCT
ftr-418	570	45	363	363	NUM
ftr-418	570	46	78	78	NUM
ftr-418	570	47	.	.	PUNCT
ftr-418	571	1	subdivisions	subdivision	NOUN
ftr-418	571	2	of	of	ADP
ftr-418	571	3	tribes	tribe	NOUN
ftr-418	571	4	will	will	AUX
ftr-418	571	5	also	also	ADV
ftr-418	571	6	be	be	AUX
ftr-418	571	7	treated	treat	VERB
ftr-418	571	8	like	like	ADP
ftr-418	571	9	subdivisions	subdivision	NOUN
ftr-418	571	10	of	of	ADP
ftr-418	571	11	states	state	NOUN
ftr-418	571	12	for	for	ADP
ftr-418	571	13	purposes	purpose	NOUN
ftr-418	571	14	of	of	ADP
ftr-418	571	15	irc	irc	PROPN
ftr-418	571	16	§	§	PROPN
ftr-418	571	17	7871	7871	NUM
ftr-418	571	18	,	,	PUNCT
ftr-418	571	19	but	but	CCONJ
ftr-418	571	20	only	only	ADV
ftr-418	571	21	if	if	SCONJ
ftr-418	571	22	the	the	DET
ftr-418	571	23	subdivision	subdivision	NOUN
ftr-418	571	24	exercises	exercise	VERB
ftr-418	571	25	“	"	PUNCT
ftr-418	571	26	substantial	substantial	ADJ
ftr-418	571	27	governmental	governmental	ADJ
ftr-418	571	28	functions	function	NOUN
ftr-418	571	29	of	of	ADP
ftr-418	571	30	the	the	DET
ftr-418	571	31	indian	indian	ADJ
ftr-418	571	32	tribal	tribal	ADJ
ftr-418	571	33	government	government	NOUN
ftr-418	571	34	.	.	PUNCT
ftr-418	571	35	”	"	PUNCT
ftr-418	572	1	irc	irc	PROPN
ftr-418	572	2	§	§	PROPN
ftr-418	572	3	7871(d	7871(d	NUM
ftr-418	572	4	)	)	PUNCT
ftr-418	572	5	.	.	PUNCT
ftr-418	573	1	the	the	DET
ftr-418	573	2	irs	irs	PROPN
ftr-418	573	3	initially	initially	ADV
ftr-418	573	4	released	release	VERB
ftr-418	573	5	a	a	DET
ftr-418	573	6	list	list	NOUN
ftr-418	573	7	of	of	ADP
ftr-418	573	8	tribal	tribal	ADJ
ftr-418	573	9	subdivisions	subdivision	NOUN
ftr-418	573	10	that	that	PRON
ftr-418	573	11	qualify	qualify	VERB
ftr-418	573	12	as	as	ADP
ftr-418	573	13	subdivisions	subdivision	NOUN
ftr-418	573	14	of	of	ADP
ftr-418	573	15	states	state	NOUN
ftr-418	573	16	for	for	ADP
ftr-418	573	17	purposes	purpose	NOUN
ftr-418	573	18	of	of	ADP
ftr-418	573	19	irc	irc	PROPN
ftr-418	573	20	§	§	PROPN
ftr-418	573	21	7871	7871	NUM
ftr-418	573	22	.	.	PUNCT
ftr-418	574	1	rev	rev	PROPN
ftr-418	574	2	.	.	PROPN
ftr-418	574	3	proc	proc	PROPN
ftr-418	574	4	.	.	PUNCT
ftr-418	575	1	84	84	NUM
ftr-418	575	2	-	-	SYM
ftr-418	575	3	36	36	NUM
ftr-418	575	4	,	,	PUNCT
ftr-418	575	5	1984	1984	NUM
ftr-418	575	6	-	-	SYM
ftr-418	575	7	1	1	NUM
ftr-418	575	8	,	,	PUNCT
ftr-418	575	9	c.b	c.b	PROPN
ftr-418	575	10	.	.	PROPN
ftr-418	575	11	510	510	NUM
ftr-418	575	12	.	.	PUNCT
ftr-418	576	1	tribal	tribal	ADJ
ftr-418	576	2	subdivisions	subdivision	NOUN
ftr-418	576	3	include	include	VERB
ftr-418	576	4	such	such	ADJ
ftr-418	576	5	entities	entity	NOUN
ftr-418	576	6	as	as	ADP
ftr-418	576	7	local	local	ADJ
ftr-418	576	8	governing	govern	VERB
ftr-418	576	9	councils	council	NOUN
ftr-418	576	10	or	or	CCONJ
ftr-418	576	11	districts	district	NOUN
ftr-418	576	12	,	,	PUNCT
ftr-418	576	13	housing	housing	NOUN
ftr-418	576	14	authorities	authority	NOUN
ftr-418	576	15	,	,	PUNCT
ftr-418	576	16	and	and	CCONJ
ftr-418	576	17	water	water	NOUN
ftr-418	576	18	and	and	CCONJ
ftr-418	576	19	sewage	sewage	NOUN
ftr-418	576	20	committees	committee	NOUN
ftr-418	576	21	.	.	PUNCT
ftr-418	577	1	i	i	PRON
ftr-418	577	2	d.	d.	PROPN
ftr-418	577	3	a	a	DET
ftr-418	577	4	tribal	tribal	ADJ
ftr-418	577	5	subdivision	subdivision	NOUN
ftr-418	577	6	not	not	PART
ftr-418	577	7	on	on	ADP
ftr-418	577	8	the	the	DET
ftr-418	577	9	original	original	ADJ
ftr-418	577	10	list	list	NOUN
ftr-418	577	11	may	may	AUX
ftr-418	577	12	file	file	VERB
ftr-418	577	13	a	a	DET
ftr-418	577	14	request	request	NOUN
ftr-418	577	15	for	for	ADP
ftr-418	577	16	a	a	DET
ftr-418	577	17	private	private	ADJ
ftr-418	577	18	letter	letter	NOUN
ftr-418	577	19	ruling	rule	VERB
ftr-418	577	20	to	to	PART
ftr-418	577	21	determine	determine	VERB
ftr-418	577	22	whether	whether	SCONJ
ftr-418	577	23	it	it	PRON
ftr-418	577	24	will	will	AUX
ftr-418	577	25	qualify	qualify	VERB
ftr-418	577	26	for	for	ADP
ftr-418	577	27	the	the	DET
ftr-418	577	28	benefits	benefit	NOUN
ftr-418	577	29	of	of	ADP
ftr-418	577	30	irc	irc	PROPN
ftr-418	577	31	§	§	PROPN
ftr-418	577	32	7871	7871	NUM
ftr-418	577	33	.	.	PUNCT
ftr-418	578	1	rev	rev	PROPN
ftr-418	578	2	.	.	PROPN
ftr-418	578	3	proc	proc	PROPN
ftr-418	578	4	.	.	PUNCT
ftr-418	579	1	84	84	NUM
ftr-418	579	2	-	-	SYM
ftr-418	579	3	37	37	NUM
ftr-418	579	4	,	,	PUNCT
ftr-418	579	5	1984	1984	NUM
ftr-418	579	6	-	-	SYM
ftr-418	579	7	1	1	NUM
ftr-418	579	8	c.b	c.b	PROPN
ftr-418	579	9	.	.	PROPN
ftr-418	579	10	513	513	NUM
ftr-418	579	11	.	.	PUNCT
ftr-418	580	1	in	in	ADP
ftr-418	580	2	seeking	seek	VERB
ftr-418	580	3	a	a	DET
ftr-418	580	4	ruling	ruling	NOUN
ftr-418	580	5	,	,	PUNCT
ftr-418	580	6	the	the	DET
ftr-418	580	7	subdivision	subdivision	NOUN
ftr-418	580	8	must	must	AUX
ftr-418	580	9	show	show	VERB
ftr-418	580	10	that	that	SCONJ
ftr-418	580	11	it	it	PRON
ftr-418	580	12	has	have	AUX
ftr-418	580	13	been	be	AUX
ftr-418	580	14	delegated	delegate	VERB
ftr-418	580	15	at	at	ADP
ftr-418	580	16	least	least	ADJ
ftr-418	580	17	one	one	NUM
ftr-418	580	18	of	of	ADP
ftr-418	580	19	the	the	DET
ftr-418	580	20	three	three	NUM
ftr-418	580	21	major	major	ADJ
ftr-418	580	22	sovereign	sovereign	ADJ
ftr-418	580	23	powers	power	NOUN
ftr-418	580	24	of	of	ADP
ftr-418	580	25	the	the	DET
ftr-418	580	26	tribe	tribe	NOUN
ftr-418	580	27	:	:	PUNCT
ftr-418	580	28	the	the	DET
ftr-418	580	29	power	power	NOUN
ftr-418	580	30	to	to	PART
ftr-418	580	31	tax	tax	VERB
ftr-418	580	32	,	,	PUNCT
ftr-418	580	33	the	the	DET
ftr-418	580	34	power	power	NOUN
ftr-418	580	35	of	of	ADP
ftr-418	580	36	eminent	eminent	ADJ
ftr-418	580	37	domain	domain	NOUN
ftr-418	580	38	,	,	PUNCT
ftr-418	580	39	or	or	CCONJ
ftr-418	580	40	the	the	DET
ftr-418	580	41	police	police	NOUN
ftr-418	580	42	power	power	NOUN
ftr-418	580	43	.	.	PUNCT
ftr-418	581	1	i	i	PRON
ftr-418	581	2	d.	d.	PROPN
ftr-418	581	3	this	this	PRON
ftr-418	581	4	would	would	AUX
ftr-418	581	5	indicate	indicate	VERB
ftr-418	581	6	that	that	SCONJ
ftr-418	581	7	an	an	DET
ftr-418	581	8	entity	entity	NOUN
ftr-418	581	9	such	such	ADJ
ftr-418	581	10	as	as	ADP
ftr-418	581	11	federally	federally	ADV
ftr-418	581	12	chartered	charter	VERB
ftr-418	581	13	tribal	tribal	ADJ
ftr-418	581	14	corporation	corporation	PROPN
ftr-418	581	15	engaged	engage	VERB
ftr-418	581	16	only	only	ADV
ftr-418	581	17	in	in	ADP
ftr-418	581	18	commercial	commercial	ADJ
ftr-418	581	19	activities	activity	NOUN
ftr-418	581	20	(	(	PUNCT
ftr-418	581	21	and	and	CCONJ
ftr-418	581	22	which	which	PRON
ftr-418	581	23	has	have	AUX
ftr-418	581	24	not	not	PART
ftr-418	581	25	been	be	AUX
ftr-418	581	26	delegated	delegate	VERB
ftr-418	581	27	any	any	DET
ftr-418	581	28	sovereign	sovereign	ADJ
ftr-418	581	29	powers	power	NOUN
ftr-418	581	30	)	)	PUNCT
ftr-418	581	31	would	would	AUX
ftr-418	581	32	not	not	PART
ftr-418	581	33	be	be	AUX
ftr-418	581	34	considered	consider	VERB
ftr-418	581	35	a	a	DET
ftr-418	581	36	subdivision	subdivision	NOUN
ftr-418	581	37	of	of	ADP
ftr-418	581	38	a	a	DET
ftr-418	581	39	tribe	tribe	NOUN
ftr-418	581	40	and	and	CCONJ
ftr-418	581	41	thus	thus	ADV
ftr-418	581	42	would	would	AUX
ftr-418	581	43	be	be	AUX
ftr-418	581	44	excluded	exclude	VERB
ftr-418	581	45	from	from	ADP
ftr-418	581	46	the	the	DET
ftr-418	581	47	provisions	provision	NOUN
ftr-418	581	48	of	of	ADP
ftr-418	581	49	§	§	PROPN
ftr-418	581	50	7871	7871	NUM
ftr-418	581	51	.	.	PUNCT
ftr-418	582	1	this	this	PRON
ftr-418	582	2	is	be	AUX
ftr-418	582	3	in	in	ADP
ftr-418	582	4	spite	spite	NOUN
ftr-418	582	5	of	of	ADP
ftr-418	582	6	the	the	DET
ftr-418	582	7	fact	fact	NOUN
ftr-418	582	8	that	that	SCONJ
ftr-418	582	9	such	such	ADJ
ftr-418	582	10	entities	entity	NOUN
ftr-418	582	11	have	have	AUX
ftr-418	582	12	been	be	AUX
ftr-418	582	13	granted	grant	VERB
ftr-418	582	14	the	the	DET
ftr-418	582	15	same	same	ADJ
ftr-418	582	16	general	general	ADJ
ftr-418	582	17	exemption	exemption	NOUN
ftr-418	582	18	from	from	ADP
ftr-418	582	19	federal	federal	ADJ
ftr-418	582	20	income	income	NOUN
ftr-418	582	21	taxes	taxis	NOUN
ftr-418	582	22	enjoyed	enjoy	VERB
ftr-418	582	23	by	by	ADP
ftr-418	582	24	tribes	tribe	NOUN
ftr-418	582	25	under	under	ADP
ftr-418	582	26	rev	rev	PROPN
ftr-418	582	27	.	.	PUNCT
ftr-418	583	1	rul	rul	PROPN
ftr-418	583	2	.	.	PUNCT
ftr-418	584	1	81	81	NUM
ftr-418	584	2	-	-	SYM
ftr-418	584	3	295	295	NUM
ftr-418	584	4	,	,	PUNCT
ftr-418	584	5	1981	1981	NUM
ftr-418	584	6	-	-	SYM
ftr-418	584	7	2	2	NUM
ftr-418	584	8	c.b	c.b	PROPN
ftr-418	584	9	.	.	PROPN
ftr-418	584	10	15	15	NUM
ftr-418	584	11	.	.	X
ftr-418	584	12	79	79	NUM
ftr-418	584	13	.	.	PUNCT
ftr-418	585	1	irc	irc	PROPN
ftr-418	585	2	§	§	PROPN
ftr-418	585	3	7871(a)(1	7871(a)(1	NOUN
ftr-418	585	4	)	)	PUNCT
ftr-418	585	5	.	.	PUNCT
ftr-418	586	1	80	80	NUM
ftr-418	586	2	.	.	PUNCT
ftr-418	587	1	irc	irc	PROPN
ftr-418	587	2	§	§	PROPN
ftr-418	587	3	7871(a)(3	7871(a)(3	NOUN
ftr-418	587	4	)	)	PUNCT
ftr-418	587	5	.	.	PUNCT
ftr-418	588	1	81	81	NUM
ftr-418	588	2	.	.	PUNCT
ftr-418	589	1	irc	irc	PROPN
ftr-418	589	2	§	§	PROPN
ftr-418	589	3	7871(a)(6	7871(a)(6	PROPN
ftr-418	589	4	)	)	PUNCT
ftr-418	589	5	.	.	PUNCT
ftr-418	590	1	82	82	NUM
ftr-418	590	2	.	.	PUNCT
ftr-418	590	3	irc	irc	PROPN
ftr-418	590	4	§	§	PROPN
ftr-418	590	5	7871(a)(4	7871(a)(4	NOUN
ftr-418	590	6	)	)	PUNCT
ftr-418	590	7	,	,	PUNCT
ftr-418	590	8	(	(	PUNCT
ftr-418	590	9	c	c	NOUN
ftr-418	590	10	)	)	PUNCT
ftr-418	590	11	.	.	PUNCT
ftr-418	591	1	83	83	NUM
ftr-418	591	2	.	.	PUNCT
ftr-418	592	1	while	while	SCONJ
ftr-418	592	2	there	there	PRON
ftr-418	592	3	is	be	VERB
ftr-418	592	4	no	no	DET
ftr-418	592	5	explicit	explicit	ADJ
ftr-418	592	6	essential	essential	ADJ
ftr-418	592	7	governmental	governmental	ADJ
ftr-418	592	8	function	function	NOUN
ftr-418	592	9	requirement	requirement	NOUN
ftr-418	592	10	that	that	PRON
ftr-418	592	11	applies	apply	VERB
ftr-418	592	12	to	to	ADP
ftr-418	592	13	states	state	NOUN
ftr-418	592	14	in	in	ADP
ftr-418	592	15	this	this	DET
ftr-418	592	16	area	area	NOUN
ftr-418	592	17	,	,	PUNCT
ftr-418	592	18	tax	tax	NOUN
ftr-418	592	19	-	-	PUNCT
ftr-418	592	20	exemption	exemption	NOUN
ftr-418	592	21	for	for	ADP
ftr-418	592	22	obligations	obligation	NOUN
ftr-418	592	23	issued	issue	VERB
ftr-418	592	24	by	by	ADP
ftr-418	592	25	both	both	DET
ftr-418	592	26	tribes	tribe	NOUN
ftr-418	592	27	and	and	CCONJ
ftr-418	592	28	states	state	NOUN
ftr-418	592	29	is	be	AUX
ftr-418	592	30	limited	limit	VERB
ftr-418	592	31	by	by	ADP
ftr-418	592	32	the	the	DET
ftr-418	592	33	private	private	ADJ
ftr-418	592	34	activity	activity	NOUN
ftr-418	592	35	bond	bond	NOUN
ftr-418	592	36	rules	rule	NOUN
ftr-418	592	37	in	in	ADP
ftr-418	592	38	irc	irc	PROPN
ftr-418	592	39	§	§	PROPN
ftr-418	592	40	141	141	NUM
ftr-418	592	41	.	.	PUNCT
ftr-418	593	1	a	a	DET
ftr-418	593	2	discussion	discussion	NOUN
ftr-418	593	3	of	of	ADP
ftr-418	593	4	these	these	DET
ftr-418	593	5	provisions	provision	NOUN
ftr-418	593	6	is	be	AUX
ftr-418	593	7	beyond	beyond	ADP
ftr-418	593	8	the	the	DET
ftr-418	593	9	scope	scope	NOUN
ftr-418	593	10	of	of	ADP
ftr-418	593	11	this	this	DET
ftr-418	593	12	article	article	NOUN
ftr-418	593	13	.	.	PUNCT
ftr-418	594	1	84	84	NUM
ftr-418	594	2	.	.	PUNCT
ftr-418	595	1	irc	irc	PROPN
ftr-418	595	2	§	§	PROPN
ftr-418	595	3	7871(a)(2	7871(a)(2	NUM
ftr-418	595	4	)	)	PUNCT
ftr-418	595	5	,	,	PUNCT
ftr-418	595	6	(	(	PUNCT
ftr-418	595	7	b	b	NOUN
ftr-418	595	8	)	)	PUNCT
ftr-418	595	9	.	.	PUNCT
ftr-418	596	1	while	while	SCONJ
ftr-418	596	2	section	section	NOUN
ftr-418	596	3	7871	7871	NUM
ftr-418	596	4	is	be	AUX
ftr-418	596	5	not	not	PART
ftr-418	596	6	the	the	DET
ftr-418	596	7	source	source	NOUN
ftr-418	596	8	of	of	ADP
ftr-418	596	9	exemption	exemption	NOUN
ftr-418	596	10	,	,	PUNCT
ftr-418	596	11	it	it	PRON
ftr-418	596	12	does	do	AUX
ftr-418	596	13	treat	treat	VERB
ftr-418	596	14	tribes78	tribes78	NOUN
ftr-418	596	15	as	as	ADP
ftr-418	596	16	states	state	NOUN
ftr-418	596	17	for	for	ADP
ftr-418	596	18	several	several	ADJ
ftr-418	596	19	purposes	purpose	NOUN
ftr-418	596	20	.	.	PUNCT
ftr-418	597	1	for	for	ADP
ftr-418	597	2	example	example	NOUN
ftr-418	597	3	,	,	PUNCT
ftr-418	597	4	charitable	charitable	ADJ
ftr-418	597	5	gifts	gift	NOUN
ftr-418	597	6	to	to	ADP
ftr-418	597	7	tribes	tribe	NOUN
ftr-418	597	8	are	be	AUX
ftr-418	597	9	deductible	deductible	ADJ
ftr-418	597	10	for	for	ADP
ftr-418	597	11	income	income	NOUN
ftr-418	597	12	and	and	CCONJ
ftr-418	597	13	estate	estate	NOUN
ftr-418	597	14	tax	tax	NOUN
ftr-418	597	15	purposes	purpose	NOUN
ftr-418	597	16	;	;	PUNCT
ftr-418	597	17	taxes	taxis	NOUN
ftr-418	597	18	paid	pay	VERB
ftr-418	597	19	to	to	ADP
ftr-418	597	20	tribes	tribe	NOUN
ftr-418	597	21	are79	are79	ADV
ftr-418	597	22	deductible	deductible	ADJ
ftr-418	597	23	like	like	ADP
ftr-418	597	24	state	state	NOUN
ftr-418	597	25	taxes	taxis	NOUN
ftr-418	597	26	under	under	ADP
ftr-418	597	27	section	section	NOUN
ftr-418	597	28	164	164	NUM
ftr-418	597	29	;	;	PUNCT
ftr-418	597	30	and	and	CCONJ
ftr-418	597	31	tribal	tribal	ADJ
ftr-418	597	32	accident	accident	NOUN
ftr-418	597	33	and	and	CCONJ
ftr-418	597	34	health80	health80	NOUN
ftr-418	597	35	plans	plan	NOUN
ftr-418	597	36	are	be	AUX
ftr-418	597	37	treated	treat	VERB
ftr-418	597	38	like	like	ADP
ftr-418	597	39	those	those	PRON
ftr-418	597	40	of	of	ADP
ftr-418	597	41	states	state	NOUN
ftr-418	597	42	.	.	PUNCT
ftr-418	598	1	81	81	NUM
ftr-418	598	2	tribes	tribe	NOUN
ftr-418	598	3	are	be	AUX
ftr-418	598	4	also	also	ADV
ftr-418	598	5	treated	treat	VERB
ftr-418	598	6	as	as	ADP
ftr-418	598	7	states	state	NOUN
ftr-418	598	8	in	in	ADP
ftr-418	598	9	two	two	NUM
ftr-418	598	10	other	other	ADJ
ftr-418	598	11	ways	way	NOUN
ftr-418	598	12	under	under	ADP
ftr-418	598	13	section	section	NOUN
ftr-418	598	14	7871	7871	NUM
ftr-418	598	15	but	but	CCONJ
ftr-418	598	16	with	with	ADP
ftr-418	598	17	the	the	DET
ftr-418	598	18	added	add	VERB
ftr-418	598	19	requirement	requirement	NOUN
ftr-418	598	20	that	that	SCONJ
ftr-418	598	21	the	the	DET
ftr-418	598	22	tribes	tribe	NOUN
ftr-418	598	23	be	be	AUX
ftr-418	598	24	engaged	engage	VERB
ftr-418	598	25	in	in	ADP
ftr-418	598	26	an	an	DET
ftr-418	598	27	“	"	PUNCT
ftr-418	598	28	essential	essential	ADJ
ftr-418	598	29	governmental	governmental	ADJ
ftr-418	598	30	function	function	NOUN
ftr-418	598	31	.	.	PUNCT
ftr-418	598	32	”	"	PUNCT
ftr-418	599	1	first	first	ADV
ftr-418	599	2	,	,	PUNCT
ftr-418	599	3	tribes	tribe	NOUN
ftr-418	599	4	may	may	AUX
ftr-418	599	5	issue	issue	VERB
ftr-418	599	6	tax	tax	NOUN
ftr-418	599	7	-	-	PUNCT
ftr-418	599	8	exempt	exempt	ADJ
ftr-418	599	9	bonds	bond	NOUN
ftr-418	599	10	under	under	ADP
ftr-418	599	11	section	section	NOUN
ftr-418	599	12	103	103	NUM
ftr-418	599	13	,	,	PUNCT
ftr-418	599	14	but	but	CCONJ
ftr-418	599	15	only	only	ADV
ftr-418	599	16	if	if	SCONJ
ftr-418	599	17	the	the	DET
ftr-418	599	18	proceeds	proceed	NOUN
ftr-418	599	19	are	be	AUX
ftr-418	599	20	used	use	VERB
ftr-418	599	21	to	to	PART
ftr-418	599	22	fund	fund	VERB
ftr-418	599	23	an	an	DET
ftr-418	599	24	essential	essential	ADJ
ftr-418	599	25	governmental	governmental	ADJ
ftr-418	599	26	function	function	NOUN
ftr-418	599	27	.	.	PUNCT
ftr-418	600	1	states	state	NOUN
ftr-418	600	2	are	be	AUX
ftr-418	600	3	not	not	PART
ftr-418	600	4	subject	subject	ADJ
ftr-418	600	5	to	to	ADP
ftr-418	600	6	an	an	DET
ftr-418	600	7	essential	essential	ADJ
ftr-418	600	8	governmental	governmental	ADJ
ftr-418	600	9	function82	function82	NOUN
ftr-418	600	10	requirement	requirement	NOUN
ftr-418	600	11	in	in	ADP
ftr-418	600	12	issuing	issue	VERB
ftr-418	600	13	their	their	PRON
ftr-418	600	14	tax	tax	NOUN
ftr-418	600	15	-	-	PUNCT
ftr-418	600	16	exempt	exempt	ADJ
ftr-418	600	17	obligations	obligation	NOUN
ftr-418	600	18	.	.	PUNCT
ftr-418	601	1	second	second	ADJ
ftr-418	601	2	,	,	PUNCT
ftr-418	601	3	tribes	tribe	NOUN
ftr-418	601	4	enjoy83	enjoy83	VERB
ftr-418	601	5	exemption	exemption	NOUN
ftr-418	601	6	from	from	ADP
ftr-418	601	7	certain	certain	ADJ
ftr-418	601	8	enumerated	enumerate	VERB
ftr-418	601	9	excise	excise	NOUN
ftr-418	601	10	taxes	taxis	NOUN
ftr-418	601	11	,	,	PUNCT
ftr-418	601	12	but	but	CCONJ
ftr-418	601	13	only	only	ADV
ftr-418	601	14	where	where	SCONJ
ftr-418	601	15	such	such	ADJ
ftr-418	601	16	taxes	taxis	NOUN
ftr-418	601	17	are	be	AUX
ftr-418	601	18	associated	associate	VERB
ftr-418	601	19	with	with	ADP
ftr-418	601	20	a	a	DET
ftr-418	601	21	transaction	transaction	NOUN
ftr-418	601	22	involving	involve	VERB
ftr-418	601	23	an	an	DET
ftr-418	601	24	essential	essential	ADJ
ftr-418	601	25	governmental	governmental	ADJ
ftr-418	601	26	function	function	NOUN
ftr-418	601	27	of	of	ADP
ftr-418	601	28	the	the	DET
ftr-418	601	29	tribe	tribe	NOUN
ftr-418	601	30	.	.	PUNCT
ftr-418	602	1	here	here	ADV
ftr-418	602	2	again	again	ADV
ftr-418	602	3	,	,	PUNCT
ftr-418	602	4	states	state	NOUN
ftr-418	602	5	are	be	AUX
ftr-418	602	6	not	not	PART
ftr-418	602	7	subject	subject	ADJ
ftr-418	602	8	to	to	ADP
ftr-418	602	9	an	an	DET
ftr-418	602	10	essential	essential	ADJ
ftr-418	602	11	governmental84	governmental84	NOUN
ftr-418	602	12	function	function	NOUN
ftr-418	602	13	requirement	requirement	NOUN
ftr-418	602	14	in	in	ADP
ftr-418	602	15	receiving	receive	VERB
ftr-418	602	16	exemption	exemption	NOUN
ftr-418	602	17	from	from	ADP
ftr-418	602	18	federal	federal	ADJ
ftr-418	602	19	excise	excise	NOUN
ftr-418	602	20	taxes	taxis	NOUN
ftr-418	602	21	.	.	PUNCT
ftr-418	603	1	an	an	DET
ftr-418	603	2	essential	essential	ADJ
ftr-418	603	3	governmental	governmental	ADJ
ftr-418	603	4	function	function	NOUN
ftr-418	603	5	does	do	AUX
ftr-418	603	6	not	not	PART
ftr-418	603	7	include	include	VERB
ftr-418	603	8	any	any	DET
ftr-418	603	9	“	"	PUNCT
ftr-418	603	10	function	function	NOUN
ftr-418	603	11	which	which	PRON
ftr-418	603	12	is	be	AUX
ftr-418	603	13	not	not	PART
ftr-418	603	14	customarily	customarily	ADV
ftr-418	603	15	performed	perform	VERB
ftr-418	603	16	by	by	ADP
ftr-418	603	17	state	state	NOUN
ftr-418	603	18	and	and	CCONJ
ftr-418	603	19	local	local	ADJ
ftr-418	603	20	governments	government	NOUN
ftr-418	603	21	with	with	ADP
ftr-418	603	22	general	general	ADJ
ftr-418	603	23	taxing	tax	VERB
ftr-418	603	24	364	364	NUM
ftr-418	603	25	florida	florida	PROPN
ftr-418	603	26	tax	tax	NOUN
ftr-418	603	27	review	review	NOUN
ftr-418	603	28	[	[	X
ftr-418	603	29	vol.6:4	vol.6:4	ADP
ftr-418	603	30	85	85	NUM
ftr-418	603	31	.	.	PUNCT
ftr-418	604	1	irc	irc	PROPN
ftr-418	604	2	§	§	PROPN
ftr-418	604	3	7871(e	7871(e	PROPN
ftr-418	604	4	)	)	PUNCT
ftr-418	604	5	.	.	PUNCT
ftr-418	605	1	86	86	NUM
ftr-418	605	2	.	.	PUNCT
ftr-418	606	1	since	since	SCONJ
ftr-418	606	2	irc	irc	PROPN
ftr-418	606	3	§	§	PROPN
ftr-418	606	4	7871	7871	NUM
ftr-418	606	5	is	be	AUX
ftr-418	606	6	not	not	PART
ftr-418	606	7	the	the	DET
ftr-418	606	8	source	source	NOUN
ftr-418	606	9	of	of	ADP
ftr-418	606	10	the	the	DET
ftr-418	606	11	general	general	ADJ
ftr-418	606	12	tax	tax	NOUN
ftr-418	606	13	exemption	exemption	NOUN
ftr-418	606	14	enjoyed	enjoy	VERB
ftr-418	606	15	by	by	ADP
ftr-418	606	16	states	state	NOUN
ftr-418	606	17	,	,	PUNCT
ftr-418	606	18	the	the	DET
ftr-418	606	19	essential	essential	ADJ
ftr-418	606	20	governmental	governmental	ADJ
ftr-418	606	21	function	function	NOUN
ftr-418	606	22	test	test	NOUN
ftr-418	606	23	does	do	AUX
ftr-418	606	24	not	not	PART
ftr-418	606	25	apply	apply	VERB
ftr-418	606	26	to	to	ADP
ftr-418	606	27	the	the	DET
ftr-418	606	28	income	income	NOUN
ftr-418	606	29	taxation	taxation	NOUN
ftr-418	606	30	of	of	ADP
ftr-418	606	31	tribes	tribe	NOUN
ftr-418	606	32	in	in	ADP
ftr-418	606	33	general	general	ADJ
ftr-418	606	34	.	.	PUNCT
ftr-418	607	1	the	the	DET
ftr-418	607	2	test	test	NOUN
ftr-418	607	3	only	only	ADV
ftr-418	607	4	applies	apply	VERB
ftr-418	607	5	in	in	ADP
ftr-418	607	6	determining	determine	VERB
ftr-418	607	7	whether	whether	SCONJ
ftr-418	607	8	the	the	DET
ftr-418	607	9	tribe	tribe	NOUN
ftr-418	607	10	can	can	AUX
ftr-418	607	11	issue	issue	VERB
ftr-418	607	12	taxexempt	taxexempt	ADJ
ftr-418	607	13	bonds	bond	NOUN
ftr-418	607	14	or	or	CCONJ
ftr-418	607	15	is	be	AUX
ftr-418	607	16	exempt	exempt	ADJ
ftr-418	607	17	from	from	ADP
ftr-418	607	18	certain	certain	ADJ
ftr-418	607	19	enumerated	enumerate	VERB
ftr-418	607	20	excise	excise	NOUN
ftr-418	607	21	taxes	taxis	NOUN
ftr-418	607	22	.	.	PUNCT
ftr-418	608	1	issues	issue	NOUN
ftr-418	608	2	surrounding	surround	VERB
ftr-418	608	3	whether	whether	SCONJ
ftr-418	608	4	indian	indian	ADJ
ftr-418	608	5	tribes	tribe	NOUN
ftr-418	608	6	should	should	AUX
ftr-418	608	7	be	be	AUX
ftr-418	608	8	taxable	taxable	ADJ
ftr-418	608	9	on	on	ADP
ftr-418	608	10	activities	activity	NOUN
ftr-418	608	11	that	that	PRON
ftr-418	608	12	are	be	AUX
ftr-418	608	13	not	not	PART
ftr-418	608	14	related	relate	VERB
ftr-418	608	15	to	to	ADP
ftr-418	608	16	an	an	DET
ftr-418	608	17	essential	essential	ADJ
ftr-418	608	18	governmental	governmental	ADJ
ftr-418	608	19	function	function	NOUN
ftr-418	608	20	are	be	AUX
ftr-418	608	21	discussed	discuss	VERB
ftr-418	608	22	in	in	ADP
ftr-418	608	23	infra	infra	NOUN
ftr-418	608	24	part	part	NOUN
ftr-418	608	25	v.	v.	ADP
ftr-418	608	26	powers	power	NOUN
ftr-418	608	27	.	.	PUNCT
ftr-418	608	28	”	"	PUNCT
ftr-418	609	1	thus	thus	ADV
ftr-418	609	2	,	,	PUNCT
ftr-418	609	3	in	in	ADP
ftr-418	609	4	these	these	DET
ftr-418	609	5	two	two	NUM
ftr-418	609	6	narrow	narrow	ADJ
ftr-418	609	7	areas	area	NOUN
ftr-418	609	8	,	,	PUNCT
ftr-418	609	9	the	the	DET
ftr-418	609	10	tribes	tribe	NOUN
ftr-418	609	11	are	be	AUX
ftr-418	609	12	subject	subject	ADJ
ftr-418	609	13	to	to	ADP
ftr-418	609	14	the	the	DET
ftr-418	609	15	same85	same85	NOUN
ftr-418	609	16	86	86	NUM
ftr-418	609	17	treatment	treatment	NOUN
ftr-418	609	18	as	as	ADP
ftr-418	609	19	the	the	DET
ftr-418	609	20	states	state	NOUN
ftr-418	609	21	so	so	ADV
ftr-418	609	22	long	long	ADV
ftr-418	609	23	as	as	SCONJ
ftr-418	609	24	they	they	PRON
ftr-418	609	25	are	be	AUX
ftr-418	609	26	doing	do	VERB
ftr-418	609	27	something	something	PRON
ftr-418	609	28	normally	normally	ADV
ftr-418	609	29	done	do	VERB
ftr-418	609	30	by	by	ADP
ftr-418	609	31	the	the	DET
ftr-418	609	32	states	state	NOUN
ftr-418	609	33	.	.	PUNCT
ftr-418	610	1	these	these	DET
ftr-418	610	2	rules	rule	NOUN
ftr-418	610	3	are	be	AUX
ftr-418	610	4	summarized	summarize	VERB
ftr-418	610	5	in	in	ADP
ftr-418	610	6	table	table	NOUN
ftr-418	610	7	1	1	NUM
ftr-418	610	8	.	.	PUNCT
ftr-418	610	9	table	table	NOUN
ftr-418	610	10	1	1	NUM
ftr-418	610	11	:	:	PUNCT
ftr-418	610	12	summary	summary	NOUN
ftr-418	610	13	of	of	ADP
ftr-418	610	14	irc	irc	PROPN
ftr-418	610	15	section	section	NOUN
ftr-418	610	16	7871	7871	NUM
ftr-418	610	17	tribes	tribe	NOUN
ftr-418	610	18	are	be	AUX
ftr-418	610	19	treated	treat	VERB
ftr-418	610	20	as	as	SCONJ
ftr-418	610	21	states	state	NOUN
ftr-418	610	22	tribes	tribe	NOUN
ftr-418	610	23	are	be	AUX
ftr-418	610	24	treated	treat	VERB
ftr-418	610	25	as	as	ADP
ftr-418	610	26	states	state	NOUN
ftr-418	610	27	only	only	ADV
ftr-418	610	28	if	if	SCONJ
ftr-418	610	29	engaged	engage	VERB
ftr-418	610	30	in	in	ADP
ftr-418	610	31	an	an	DET
ftr-418	610	32	“	"	PUNCT
ftr-418	610	33	essential	essential	ADJ
ftr-418	610	34	governmental	governmental	ADJ
ftr-418	610	35	function	function	NOUN
ftr-418	610	36	”	"	PUNCT
ftr-418	610	37	in	in	ADP
ftr-418	610	38	determining	determine	VERB
ftr-418	610	39	whether	whether	SCONJ
ftr-418	610	40	a	a	DET
ftr-418	610	41	contribution	contribution	NOUN
ftr-418	610	42	to	to	ADP
ftr-418	610	43	the	the	DET
ftr-418	610	44	tribe	tribe	NOUN
ftr-418	610	45	is	be	AUX
ftr-418	610	46	deductible	deductible	ADJ
ftr-418	610	47	by	by	ADP
ftr-418	610	48	the	the	DET
ftr-418	610	49	donor	donor	NOUN
ftr-418	610	50	for	for	ADP
ftr-418	610	51	income	income	NOUN
ftr-418	610	52	or	or	CCONJ
ftr-418	610	53	estate	estate	NOUN
ftr-418	610	54	tax	tax	NOUN
ftr-418	610	55	purposes	purpose	NOUN
ftr-418	610	56	in	in	ADP
ftr-418	610	57	establishing	establish	VERB
ftr-418	610	58	exemption	exemption	NOUN
ftr-418	610	59	from	from	ADP
ftr-418	610	60	certain	certain	ADJ
ftr-418	610	61	excise	excise	NOUN
ftr-418	610	62	taxes	taxis	NOUN
ftr-418	610	63	(	(	PUNCT
ftr-418	610	64	for	for	ADP
ftr-418	610	65	example	example	NOUN
ftr-418	610	66	,	,	PUNCT
ftr-418	610	67	the	the	DET
ftr-418	610	68	tax	tax	NOUN
ftr-418	610	69	on	on	ADP
ftr-418	610	70	special	special	ADJ
ftr-418	610	71	fuels	fuel	NOUN
ftr-418	610	72	,	,	PUNCT
ftr-418	610	73	manufacturers	manufacturer	NOUN
ftr-418	610	74	excise	excise	VERB
ftr-418	610	75	taxes	taxis	NOUN
ftr-418	610	76	,	,	PUNCT
ftr-418	610	77	communication	communication	NOUN
ftr-418	610	78	excise	excise	NOUN
ftr-418	610	79	taxes	taxis	NOUN
ftr-418	610	80	,	,	PUNCT
ftr-418	610	81	and	and	CCONJ
ftr-418	610	82	the	the	DET
ftr-418	610	83	tax	tax	NOUN
ftr-418	610	84	on	on	ADP
ftr-418	610	85	the	the	DET
ftr-418	610	86	use	use	NOUN
ftr-418	610	87	of	of	ADP
ftr-418	610	88	certain	certain	ADJ
ftr-418	610	89	highway	highway	NOUN
ftr-418	610	90	vehicles	vehicle	NOUN
ftr-418	610	91	)	)	PUNCT
ftr-418	610	92	in	in	ADP
ftr-418	610	93	determining	determine	VERB
ftr-418	610	94	whether	whether	SCONJ
ftr-418	610	95	taxes	taxis	NOUN
ftr-418	610	96	paid	pay	VERB
ftr-418	610	97	to	to	ADP
ftr-418	610	98	the	the	DET
ftr-418	610	99	tribe	tribe	NOUN
ftr-418	610	100	are	be	AUX
ftr-418	610	101	deductible	deductible	ADJ
ftr-418	610	102	to	to	ADP
ftr-418	610	103	the	the	DET
ftr-418	610	104	payor	payor	NOUN
ftr-418	610	105	in	in	ADP
ftr-418	610	106	determining	determine	VERB
ftr-418	610	107	whether	whether	SCONJ
ftr-418	610	108	the	the	DET
ftr-418	610	109	tribe	tribe	NOUN
ftr-418	610	110	can	can	AUX
ftr-418	610	111	issue	issue	VERB
ftr-418	610	112	bonds	bond	NOUN
ftr-418	610	113	that	that	PRON
ftr-418	610	114	generate	generate	VERB
ftr-418	610	115	taxexempt	taxexempt	ADJ
ftr-418	610	116	interest	interest	NOUN
ftr-418	610	117	in	in	ADP
ftr-418	610	118	determining	determine	VERB
ftr-418	610	119	the	the	DET
ftr-418	610	120	tax	tax	NOUN
ftr-418	610	121	status	status	NOUN
ftr-418	610	122	of	of	ADP
ftr-418	610	123	tribal	tribal	ADJ
ftr-418	610	124	accident	accident	NOUN
ftr-418	610	125	and	and	CCONJ
ftr-418	610	126	health	health	NOUN
ftr-418	610	127	plans	plan	NOUN
ftr-418	610	128	for	for	ADP
ftr-418	610	129	purposes	purpose	NOUN
ftr-418	610	130	of	of	ADP
ftr-418	610	131	taxing	tax	VERB
ftr-418	610	132	the	the	DET
ftr-418	610	133	unrelated	unrelated	ADJ
ftr-418	610	134	business	business	NOUN
ftr-418	610	135	income	income	NOUN
ftr-418	610	136	of	of	ADP
ftr-418	610	137	tribal	tribal	ADJ
ftr-418	610	138	colleges	college	NOUN
ftr-418	610	139	and	and	CCONJ
ftr-418	610	140	universities	university	NOUN
ftr-418	610	141	(	(	PUNCT
ftr-418	610	142	see	see	VERB
ftr-418	610	143	part	part	NOUN
ftr-418	610	144	ii.b.2	ii.b.2	NOUN
ftr-418	610	145	)	)	PUNCT
ftr-418	610	146	2	2	NUM
ftr-418	610	147	.	.	PUNCT
ftr-418	610	148	section	section	NOUN
ftr-418	610	149	7871	7871	NUM
ftr-418	610	150	:	:	PUNCT
ftr-418	610	151	application	application	NOUN
ftr-418	610	152	of	of	ADP
ftr-418	610	153	the	the	DET
ftr-418	610	154	unrelated	unrelated	ADJ
ftr-418	610	155	business	business	NOUN
ftr-418	610	156	income	income	NOUN
ftr-418	610	157	tax	tax	NOUN
ftr-418	610	158	to	to	ADP
ftr-418	610	159	tribes	tribe	NOUN
ftr-418	610	160	–	–	PUNCT
ftr-418	610	161	one	one	NUM
ftr-418	610	162	final	final	ADJ
ftr-418	610	163	area	area	NOUN
ftr-418	610	164	of	of	ADP
ftr-418	610	165	section	section	NOUN
ftr-418	610	166	7871	7871	NUM
ftr-418	610	167	is	be	AUX
ftr-418	610	168	quite	quite	ADV
ftr-418	610	169	narrow	narrow	ADJ
ftr-418	610	170	but	but	CCONJ
ftr-418	610	171	merits	merit	VERB
ftr-418	610	172	attention	attention	NOUN
ftr-418	610	173	because	because	SCONJ
ftr-418	610	174	it	it	PRON
ftr-418	610	175	is	be	AUX
ftr-418	610	176	the	the	DET
ftr-418	610	177	only	only	ADJ
ftr-418	610	178	provision	provision	NOUN
ftr-418	610	179	in	in	ADP
ftr-418	610	180	the	the	DET
ftr-418	610	181	irc	irc	NOUN
ftr-418	610	182	that	that	SCONJ
ftr-418	610	183	specifically	specifically	ADV
ftr-418	610	184	subjects	subject	VERB
ftr-418	610	185	certain	certain	ADJ
ftr-418	610	186	income	income	NOUN
ftr-418	610	187	of	of	ADP
ftr-418	610	188	indian	indian	ADJ
ftr-418	610	189	tribes	tribe	NOUN
ftr-418	610	190	to	to	ADP
ftr-418	610	191	the	the	DET
ftr-418	610	192	federal	federal	ADJ
ftr-418	610	193	income	income	NOUN
ftr-418	610	194	tax	tax	NOUN
ftr-418	610	195	.	.	PUNCT
ftr-418	611	1	indian	indian	ADJ
ftr-418	611	2	tribes	tribe	NOUN
ftr-418	611	3	are	be	AUX
ftr-418	611	4	treated	treat	VERB
ftr-418	611	5	like	like	ADP
ftr-418	611	6	states	state	NOUN
ftr-418	611	7	for	for	ADP
ftr-418	611	8	purposes	purpose	NOUN
ftr-418	611	9	of	of	ADP
ftr-418	611	10	section	section	NOUN
ftr-418	611	11	511(a)(2)(b	511(a)(2)(b	PROPN
ftr-418	611	12	)	)	PUNCT
ftr-418	611	13	,	,	PUNCT
ftr-418	611	14	which	which	PRON
ftr-418	611	15	deals	deal	VERB
ftr-418	611	16	with	with	ADP
ftr-418	611	17	the	the	DET
ftr-418	611	18	taxation	taxation	NOUN
ftr-418	611	19	of	of	ADP
ftr-418	611	20	2004	2004	NUM
ftr-418	611	21	]	]	PUNCT
ftr-418	611	22	leaving	leave	VERB
ftr-418	611	23	money	money	NOUN
ftr-418	611	24	on	on	ADP
ftr-418	611	25	the	the	DET
ftr-418	611	26	table(s	table(s	NOUN
ftr-418	611	27	)	)	PUNCT
ftr-418	611	28	365	365	NUM
ftr-418	611	29	87	87	NUM
ftr-418	611	30	.	.	PUNCT
ftr-418	612	1	irc	irc	PROPN
ftr-418	612	2	§	§	PROPN
ftr-418	612	3	7871(a)(5	7871(a)(5	PROPN
ftr-418	612	4	)	)	PUNCT
ftr-418	612	5	.	.	PUNCT
ftr-418	613	1	88	88	NUM
ftr-418	613	2	.	.	PUNCT
ftr-418	614	1	for	for	ADP
ftr-418	614	2	more	more	ADJ
ftr-418	614	3	on	on	ADP
ftr-418	614	4	the	the	DET
ftr-418	614	5	procedures	procedure	NOUN
ftr-418	614	6	for	for	ADP
ftr-418	614	7	obtaining	obtain	VERB
ftr-418	614	8	tax	tax	NOUN
ftr-418	614	9	-	-	PUNCT
ftr-418	614	10	exempt	exempt	ADJ
ftr-418	614	11	status	status	NOUN
ftr-418	614	12	,	,	PUNCT
ftr-418	614	13	see	see	VERB
ftr-418	614	14	irs	irs	PROPN
ftr-418	614	15	publication	publication	NOUN
ftr-418	614	16	557	557	NUM
ftr-418	614	17	,	,	PUNCT
ftr-418	614	18	tax	tax	NOUN
ftr-418	614	19	-	-	PUNCT
ftr-418	614	20	exempt	exempt	ADJ
ftr-418	614	21	status	status	NOUN
ftr-418	614	22	for	for	ADP
ftr-418	614	23	your	your	PRON
ftr-418	614	24	organization	organization	NOUN
ftr-418	614	25	(	(	PUNCT
ftr-418	614	26	2001	2001	NUM
ftr-418	614	27	)	)	PUNCT
ftr-418	614	28	available	available	ADJ
ftr-418	614	29	at	at	ADP
ftr-418	614	30	www.irs.gov	www.irs.gov	PROPN
ftr-418	614	31	(	(	PUNCT
ftr-418	614	32	last	last	ADJ
ftr-418	614	33	visited	visit	VERB
ftr-418	614	34	feb	feb	PROPN
ftr-418	614	35	.	.	PROPN
ftr-418	614	36	24	24	NUM
ftr-418	614	37	,	,	PUNCT
ftr-418	614	38	2003	2003	NUM
ftr-418	614	39	)	)	PUNCT
ftr-418	614	40	.	.	PUNCT
ftr-418	615	1	89	89	NUM
ftr-418	615	2	.	.	PUNCT
ftr-418	615	3	irc	irc	PROPN
ftr-418	615	4	§	§	PROPN
ftr-418	615	5	501(a	501(a	PROPN
ftr-418	615	6	)	)	PUNCT
ftr-418	615	7	.	.	PUNCT
ftr-418	616	1	90	90	NUM
ftr-418	616	2	.	.	PUNCT
ftr-418	617	1	irs	irs	PROPN
ftr-418	617	2	publication	publication	NOUN
ftr-418	617	3	557	557	NUM
ftr-418	617	4	,	,	PUNCT
ftr-418	617	5	supra	supra	PROPN
ftr-418	617	6	note	note	NOUN
ftr-418	617	7	88	88	NUM
ftr-418	617	8	,	,	PUNCT
ftr-418	617	9	at	at	ADP
ftr-418	617	10	4	4	NUM
ftr-418	617	11	.	.	NOUN
ftr-418	617	12	91	91	NUM
ftr-418	617	13	.	.	PUNCT
ftr-418	618	1	irc	irc	PROPN
ftr-418	618	2	§	§	PROPN
ftr-418	618	3	511	511	NUM
ftr-418	618	4	.	.	PUNCT
ftr-418	618	5	92	92	NUM
ftr-418	618	6	.	.	PUNCT
ftr-418	619	1	irc	irc	VERB
ftr-418	619	2	§	§	PROPN
ftr-418	619	3	§	§	PROPN
ftr-418	619	4	513(a	513(a	NUM
ftr-418	619	5	)	)	PUNCT
ftr-418	619	6	,	,	PUNCT
ftr-418	619	7	512	512	NUM
ftr-418	619	8	.	.	PUNCT
ftr-418	620	1	93	93	NUM
ftr-418	620	2	.	.	PUNCT
ftr-418	621	1	irc	irc	PROPN
ftr-418	621	2	§	§	PROPN
ftr-418	621	3	513(a	513(a	PROPN
ftr-418	621	4	)	)	PUNCT
ftr-418	621	5	.	.	PUNCT
ftr-418	622	1	94	94	X
ftr-418	622	2	.	.	PUNCT
ftr-418	622	3	compare	compare	VERB
ftr-418	622	4	the	the	DET
ftr-418	622	5	irs	irs	PROPN
ftr-418	622	6	’s	’s	PART
ftr-418	622	7	treatment	treatment	NOUN
ftr-418	622	8	of	of	ADP
ftr-418	622	9	the	the	DET
ftr-418	622	10	states	state	NOUN
ftr-418	622	11	(	(	PUNCT
ftr-418	622	12	using	use	VERB
ftr-418	622	13	a	a	DET
ftr-418	622	14	destination	destination	NOUN
ftr-418	622	15	of	of	ADP
ftr-418	622	16	income	income	NOUN
ftr-418	622	17	test	test	NOUN
ftr-418	622	18	)	)	PUNCT
ftr-418	622	19	at	at	ADP
ftr-418	622	20	infra	infra	NOUN
ftr-418	622	21	part	part	PROPN
ftr-418	622	22	iii	iii	PROPN
ftr-418	622	23	.	.	PROPN
ftr-418	622	24	95	95	NUM
ftr-418	622	25	.	.	PUNCT
ftr-418	623	1	adapted	adapt	VERB
ftr-418	623	2	from	from	ADP
ftr-418	623	3	regs	reg	NOUN
ftr-418	623	4	.	.	PUNCT
ftr-418	624	1	§	§	PROPN
ftr-418	624	2	1.513	1.513	NUM
ftr-418	624	3	-	-	SYM
ftr-418	624	4	1(d)(4)(i	1(d)(4)(i	NUM
ftr-418	624	5	)	)	PUNCT
ftr-418	624	6	ex	ex	NOUN
ftr-418	624	7	.	.	NOUN
ftr-418	624	8	1	1	NUM
ftr-418	624	9	(	(	PUNCT
ftr-418	624	10	as	as	SCONJ
ftr-418	624	11	amended	amend	VERB
ftr-418	624	12	in	in	ADP
ftr-418	624	13	1983	1983	NUM
ftr-418	624	14	)	)	PUNCT
ftr-418	624	15	.	.	PUNCT
ftr-418	625	1	state	state	NOUN
ftr-418	625	2	colleges	college	NOUN
ftr-418	625	3	and	and	CCONJ
ftr-418	625	4	universities	university	NOUN
ftr-418	625	5	.	.	PUNCT
ftr-418	626	1	before	before	ADP
ftr-418	626	2	explaining	explain	VERB
ftr-418	626	3	section	section	NOUN
ftr-418	626	4	511(a)(2)(b	511(a)(2)(b	PROPN
ftr-418	626	5	)	)	PUNCT
ftr-418	626	6	,	,	PUNCT
ftr-418	626	7	it	it	PRON
ftr-418	626	8	is87	is87	PROPN
ftr-418	626	9	important	important	ADJ
ftr-418	626	10	to	to	PART
ftr-418	626	11	understand	understand	VERB
ftr-418	626	12	how	how	SCONJ
ftr-418	626	13	non	non	ADJ
ftr-418	626	14	-	-	ADJ
ftr-418	626	15	profit	profit	ADJ
ftr-418	626	16	corporations	corporation	NOUN
ftr-418	626	17	are	be	AUX
ftr-418	626	18	generally	generally	ADV
ftr-418	626	19	treated	treat	VERB
ftr-418	626	20	under	under	ADP
ftr-418	626	21	the	the	DET
ftr-418	626	22	irc	irc	NOUN
ftr-418	626	23	.	.	PUNCT
ftr-418	627	1	non	non	ADJ
ftr-418	627	2	-	-	ADJ
ftr-418	627	3	profit	profit	ADJ
ftr-418	627	4	entities	entity	NOUN
ftr-418	627	5	such	such	ADJ
ftr-418	627	6	as	as	ADP
ftr-418	627	7	charities	charity	NOUN
ftr-418	627	8	,	,	PUNCT
ftr-418	627	9	private	private	ADJ
ftr-418	627	10	schools	school	NOUN
ftr-418	627	11	,	,	PUNCT
ftr-418	627	12	social	social	ADJ
ftr-418	627	13	clubs	club	NOUN
ftr-418	627	14	,	,	PUNCT
ftr-418	627	15	etc	etc	X
ftr-418	627	16	.	.	X
ftr-418	627	17	,	,	PUNCT
ftr-418	627	18	must	must	AUX
ftr-418	627	19	apply	apply	VERB
ftr-418	627	20	for	for	ADP
ftr-418	627	21	tax	tax	NOUN
ftr-418	627	22	-	-	PUNCT
ftr-418	627	23	exempt	exempt	ADJ
ftr-418	627	24	status	status	NOUN
ftr-418	627	25	under	under	ADP
ftr-418	627	26	section	section	NOUN
ftr-418	627	27	501(a	501(a	PROPN
ftr-418	627	28	)	)	PUNCT
ftr-418	627	29	.	.	PUNCT
ftr-418	628	1	generally	generally	ADV
ftr-418	628	2	,	,	PUNCT
ftr-418	628	3	only88	only88	NOUN
ftr-418	628	4	organizations	organization	NOUN
ftr-418	628	5	described	describe	VERB
ftr-418	628	6	in	in	ADP
ftr-418	628	7	sections	section	NOUN
ftr-418	628	8	501(c	501(c	PROPN
ftr-418	628	9	)	)	PUNCT
ftr-418	628	10	,	,	PUNCT
ftr-418	628	11	(	(	PUNCT
ftr-418	628	12	d	d	NOUN
ftr-418	628	13	)	)	PUNCT
ftr-418	628	14	,	,	PUNCT
ftr-418	628	15	or	or	CCONJ
ftr-418	628	16	401(a	401(a	NUM
ftr-418	628	17	)	)	PUNCT
ftr-418	628	18	are	be	AUX
ftr-418	628	19	eligible	eligible	ADJ
ftr-418	628	20	to	to	PART
ftr-418	628	21	apply	apply	VERB
ftr-418	628	22	for	for	ADP
ftr-418	628	23	tax	tax	NOUN
ftr-418	628	24	-	-	PUNCT
ftr-418	628	25	exempt	exempt	ADJ
ftr-418	628	26	status	status	NOUN
ftr-418	628	27	.	.	PUNCT
ftr-418	629	1	until	until	SCONJ
ftr-418	629	2	the	the	DET
ftr-418	629	3	irs	irs	PROPN
ftr-418	629	4	approves	approve	VERB
ftr-418	629	5	the	the	DET
ftr-418	629	6	organization	organization	NOUN
ftr-418	629	7	’s	’s	PART
ftr-418	629	8	tax	tax	NOUN
ftr-418	629	9	-	-	PUNCT
ftr-418	629	10	exempt89	exempt89	NOUN
ftr-418	629	11	status	status	NOUN
ftr-418	629	12	,	,	PUNCT
ftr-418	629	13	the	the	DET
ftr-418	629	14	entity	entity	NOUN
ftr-418	629	15	is	be	AUX
ftr-418	629	16	technically	technically	ADV
ftr-418	629	17	subject	subject	ADJ
ftr-418	629	18	to	to	ADP
ftr-418	629	19	federal	federal	ADJ
ftr-418	629	20	income	income	NOUN
ftr-418	629	21	tax	tax	NOUN
ftr-418	629	22	–	–	PUNCT
ftr-418	629	23	usually	usually	ADV
ftr-418	629	24	as	as	ADP
ftr-418	629	25	a	a	DET
ftr-418	629	26	corporation	corporation	NOUN
ftr-418	629	27	or	or	CCONJ
ftr-418	629	28	association	association	NOUN
ftr-418	629	29	under	under	ADP
ftr-418	629	30	section	section	NOUN
ftr-418	629	31	11	11	NUM
ftr-418	629	32	.	.	PUNCT
ftr-418	630	1	once	once	ADV
ftr-418	630	2	an	an	DET
ftr-418	630	3	exemption	exemption	NOUN
ftr-418	630	4	is	be	AUX
ftr-418	630	5	granted	grant	VERB
ftr-418	630	6	,	,	PUNCT
ftr-418	630	7	however	however	ADV
ftr-418	630	8	,	,	PUNCT
ftr-418	630	9	it	it	PRON
ftr-418	630	10	is	be	AUX
ftr-418	630	11	usually	usually	ADV
ftr-418	630	12	retroactive	retroactive	ADJ
ftr-418	630	13	to	to	ADP
ftr-418	630	14	the	the	DET
ftr-418	630	15	date	date	NOUN
ftr-418	630	16	of	of	ADP
ftr-418	630	17	organization	organization	NOUN
ftr-418	630	18	.	.	PUNCT
ftr-418	631	1	90	90	NUM
ftr-418	631	2	even	even	ADV
ftr-418	631	3	if	if	SCONJ
ftr-418	631	4	tax	tax	NOUN
ftr-418	631	5	-	-	PUNCT
ftr-418	631	6	exemption	exemption	NOUN
ftr-418	631	7	is	be	AUX
ftr-418	631	8	granted	grant	VERB
ftr-418	631	9	,	,	PUNCT
ftr-418	631	10	the	the	DET
ftr-418	631	11	organization	organization	NOUN
ftr-418	631	12	may	may	AUX
ftr-418	631	13	still	still	ADV
ftr-418	631	14	be	be	AUX
ftr-418	631	15	subject	subject	ADJ
ftr-418	631	16	to	to	ADP
ftr-418	631	17	the	the	DET
ftr-418	631	18	section	section	NOUN
ftr-418	631	19	11	11	NUM
ftr-418	631	20	federal	federal	ADJ
ftr-418	631	21	corporate	corporate	ADJ
ftr-418	631	22	income	income	NOUN
ftr-418	631	23	tax	tax	NOUN
ftr-418	631	24	on	on	ADP
ftr-418	631	25	their	their	PRON
ftr-418	631	26	“	"	PUNCT
ftr-418	631	27	unrelated	unrelated	ADJ
ftr-418	631	28	business	business	NOUN
ftr-418	631	29	taxable	taxable	ADJ
ftr-418	631	30	income	income	NOUN
ftr-418	631	31	”	"	PUNCT
ftr-418	631	32	(	(	PUNCT
ftr-418	631	33	“	"	PUNCT
ftr-418	631	34	ubti	ubti	PROPN
ftr-418	631	35	”	"	PUNCT
ftr-418	631	36	)	)	PUNCT
ftr-418	631	37	.	.	PUNCT
ftr-418	632	1	(	(	PUNCT
ftr-418	632	2	the	the	DET
ftr-418	632	3	tax	tax	NOUN
ftr-418	632	4	itself	itself	PRON
ftr-418	632	5	is	be	AUX
ftr-418	632	6	commonly	commonly	ADV
ftr-418	632	7	called	call	VERB
ftr-418	632	8	the	the	DET
ftr-418	632	9	unrelated91	unrelated91	NOUN
ftr-418	632	10	business	business	NOUN
ftr-418	632	11	income	income	NOUN
ftr-418	632	12	tax	tax	NOUN
ftr-418	632	13	,	,	PUNCT
ftr-418	632	14	or	or	CCONJ
ftr-418	632	15	“	"	PUNCT
ftr-418	632	16	ubit	ubit	NOUN
ftr-418	632	17	”	"	PUNCT
ftr-418	632	18	)	)	PUNCT
ftr-418	632	19	.	.	PUNCT
ftr-418	633	1	the	the	DET
ftr-418	633	2	concept	concept	NOUN
ftr-418	633	3	of	of	ADP
ftr-418	633	4	ubti	ubti	NOUN
ftr-418	633	5	is	be	AUX
ftr-418	633	6	complex	complex	ADJ
ftr-418	633	7	,	,	PUNCT
ftr-418	633	8	but	but	CCONJ
ftr-418	633	9	it	it	PRON
ftr-418	633	10	essentially	essentially	ADV
ftr-418	633	11	means	mean	VERB
ftr-418	633	12	income	income	NOUN
ftr-418	633	13	,	,	PUNCT
ftr-418	633	14	less	less	ADV
ftr-418	633	15	related	related	ADJ
ftr-418	633	16	deductions	deduction	NOUN
ftr-418	633	17	,	,	PUNCT
ftr-418	633	18	earned	earn	VERB
ftr-418	633	19	from	from	ADP
ftr-418	633	20	a	a	DET
ftr-418	633	21	business	business	NOUN
ftr-418	633	22	“	"	PUNCT
ftr-418	633	23	the	the	DET
ftr-418	633	24	conduct	conduct	NOUN
ftr-418	633	25	of	of	ADP
ftr-418	633	26	which	which	PRON
ftr-418	633	27	is	be	AUX
ftr-418	633	28	not	not	PART
ftr-418	633	29	substantially	substantially	ADV
ftr-418	633	30	related	relate	VERB
ftr-418	633	31	.	.	PUNCT
ftr-418	633	32	.	.	PUNCT
ftr-418	633	33	.	.	PUNCT
ftr-418	634	1	to	to	ADP
ftr-418	634	2	the	the	DET
ftr-418	634	3	exercise	exercise	NOUN
ftr-418	634	4	or	or	CCONJ
ftr-418	634	5	performance	performance	NOUN
ftr-418	634	6	[	[	X
ftr-418	634	7	of	of	ADP
ftr-418	634	8	the	the	DET
ftr-418	634	9	organization	organization	NOUN
ftr-418	634	10	’s	’s	PART
ftr-418	634	11	]	]	PUNCT
ftr-418	634	12	charitable	charitable	ADJ
ftr-418	634	13	,	,	PUNCT
ftr-418	634	14	educational	educational	ADJ
ftr-418	634	15	,	,	PUNCT
ftr-418	634	16	or	or	CCONJ
ftr-418	634	17	other	other	ADJ
ftr-418	634	18	purpose	purpose	NOUN
ftr-418	634	19	or	or	CCONJ
ftr-418	634	20	function	function	NOUN
ftr-418	634	21	”	"	PUNCT
ftr-418	634	22	for	for	ADP
ftr-418	634	23	which	which	DET
ftr-418	634	24	exemption	exemption	NOUN
ftr-418	634	25	was	be	AUX
ftr-418	634	26	granted	grant	VERB
ftr-418	634	27	in	in	ADP
ftr-418	634	28	the	the	DET
ftr-418	634	29	first	first	ADJ
ftr-418	634	30	place	place	NOUN
ftr-418	634	31	.	.	PUNCT
ftr-418	635	1	tax	tax	NOUN
ftr-418	635	2	will	will	AUX
ftr-418	635	3	be	be	AUX
ftr-418	635	4	imposed	impose	VERB
ftr-418	635	5	even	even	ADV
ftr-418	635	6	if92	if92	PROPN
ftr-418	635	7	all	all	PRON
ftr-418	635	8	of	of	ADP
ftr-418	635	9	the	the	DET
ftr-418	635	10	profits	profit	NOUN
ftr-418	635	11	are	be	AUX
ftr-418	635	12	used	use	VERB
ftr-418	635	13	to	to	PART
ftr-418	635	14	fund	fund	VERB
ftr-418	635	15	the	the	DET
ftr-418	635	16	organization	organization	NOUN
ftr-418	635	17	’s	’s	PART
ftr-418	635	18	exempt	exempt	ADJ
ftr-418	635	19	function	function	NOUN
ftr-418	635	20	activities.93	activities.93	NOUN
ftr-418	635	21	thus	thus	ADV
ftr-418	635	22	,	,	PUNCT
ftr-418	635	23	the	the	DET
ftr-418	635	24	tax	tax	NOUN
ftr-418	635	25	law	law	NOUN
ftr-418	635	26	uses	use	VERB
ftr-418	635	27	a	a	DET
ftr-418	635	28	“	"	PUNCT
ftr-418	635	29	source	source	NOUN
ftr-418	635	30	of	of	ADP
ftr-418	635	31	income	income	NOUN
ftr-418	635	32	”	"	PUNCT
ftr-418	635	33	rather	rather	ADV
ftr-418	635	34	than	than	ADP
ftr-418	635	35	a	a	DET
ftr-418	635	36	“	"	PUNCT
ftr-418	635	37	destination	destination	NOUN
ftr-418	635	38	of	of	ADP
ftr-418	635	39	income	income	NOUN
ftr-418	635	40	test	test	NOUN
ftr-418	635	41	”	"	PUNCT
ftr-418	635	42	in	in	ADP
ftr-418	635	43	determining	determine	VERB
ftr-418	635	44	whether	whether	SCONJ
ftr-418	635	45	income	income	NOUN
ftr-418	635	46	is	be	AUX
ftr-418	635	47	ubti	ubti	ADJ
ftr-418	635	48	.	.	PUNCT
ftr-418	636	1	94	94	NUM
ftr-418	636	2	for	for	ADP
ftr-418	636	3	example	example	NOUN
ftr-418	636	4	,	,	PUNCT
ftr-418	636	5	assume	assume	VERB
ftr-418	636	6	an	an	DET
ftr-418	636	7	organization	organization	NOUN
ftr-418	636	8	’s	’s	PART
ftr-418	636	9	exempt	exempt	ADJ
ftr-418	636	10	function	function	NOUN
ftr-418	636	11	is	be	AUX
ftr-418	636	12	to	to	PART
ftr-418	636	13	operate	operate	VERB
ftr-418	636	14	a	a	DET
ftr-418	636	15	school	school	NOUN
ftr-418	636	16	of	of	ADP
ftr-418	636	17	performing	perform	VERB
ftr-418	636	18	arts	art	NOUN
ftr-418	636	19	for	for	ADP
ftr-418	636	20	children	child	NOUN
ftr-418	636	21	.	.	PUNCT
ftr-418	637	1	as	as	ADP
ftr-418	637	2	part	part	NOUN
ftr-418	637	3	of	of	ADP
ftr-418	637	4	the	the	DET
ftr-418	637	5	children	child	NOUN
ftr-418	637	6	’s	’s	PART
ftr-418	637	7	education	education	NOUN
ftr-418	637	8	,	,	PUNCT
ftr-418	637	9	they	they	PRON
ftr-418	637	10	are	be	AUX
ftr-418	637	11	required	require	VERB
ftr-418	637	12	to	to	PART
ftr-418	637	13	participate	participate	VERB
ftr-418	637	14	in	in	ADP
ftr-418	637	15	certain	certain	ADJ
ftr-418	637	16	public	public	ADJ
ftr-418	637	17	performances	performance	NOUN
ftr-418	637	18	.	.	PUNCT
ftr-418	638	1	the	the	DET
ftr-418	638	2	school	school	NOUN
ftr-418	638	3	charges	charge	VERB
ftr-418	638	4	admission	admission	NOUN
ftr-418	638	5	to	to	ADP
ftr-418	638	6	the	the	DET
ftr-418	638	7	performances	performance	NOUN
ftr-418	638	8	,	,	PUNCT
ftr-418	638	9	thus	thus	ADV
ftr-418	638	10	earning	earn	VERB
ftr-418	638	11	income	income	NOUN
ftr-418	638	12	to	to	PART
ftr-418	638	13	help	help	VERB
ftr-418	638	14	fund	fund	VERB
ftr-418	638	15	the	the	DET
ftr-418	638	16	school	school	NOUN
ftr-418	638	17	.	.	PUNCT
ftr-418	639	1	because	because	SCONJ
ftr-418	639	2	this	this	DET
ftr-418	639	3	income	income	NOUN
ftr-418	639	4	was	be	AUX
ftr-418	639	5	earned	earn	VERB
ftr-418	639	6	in	in	ADP
ftr-418	639	7	an	an	DET
ftr-418	639	8	activity	activity	NOUN
ftr-418	639	9	that	that	PRON
ftr-418	639	10	contributed	contribute	VERB
ftr-418	639	11	to	to	ADP
ftr-418	639	12	the	the	DET
ftr-418	639	13	organization	organization	NOUN
ftr-418	639	14	’s	’s	PART
ftr-418	639	15	exempt	exempt	ADJ
ftr-418	639	16	purpose	purpose	NOUN
ftr-418	639	17	,	,	PUNCT
ftr-418	639	18	the	the	DET
ftr-418	639	19	income	income	NOUN
ftr-418	639	20	is	be	AUX
ftr-418	639	21	not	not	PART
ftr-418	639	22	ubti	ubti	ADJ
ftr-418	639	23	.	.	PUNCT
ftr-418	640	1	the	the	DET
ftr-418	640	2	source	source	NOUN
ftr-418	640	3	of	of	ADP
ftr-418	640	4	the	the	DET
ftr-418	640	5	funds	fund	NOUN
ftr-418	640	6	was	be	AUX
ftr-418	640	7	an	an	DET
ftr-418	640	8	activity	activity	NOUN
ftr-418	640	9	central	central	ADJ
ftr-418	640	10	to	to	ADP
ftr-418	640	11	the	the	DET
ftr-418	640	12	school	school	NOUN
ftr-418	640	13	’s	’s	PART
ftr-418	640	14	exempt	exempt	ADJ
ftr-418	640	15	purpose	purpose	NOUN
ftr-418	640	16	.	.	PUNCT
ftr-418	641	1	if	if	SCONJ
ftr-418	641	2	the	the	DET
ftr-418	641	3	same95	same95	NOUN
ftr-418	641	4	organization	organization	NOUN
ftr-418	641	5	were	be	AUX
ftr-418	641	6	to	to	PART
ftr-418	641	7	sell	sell	VERB
ftr-418	641	8	computers	computer	NOUN
ftr-418	641	9	and	and	CCONJ
ftr-418	641	10	then	then	ADV
ftr-418	641	11	use	use	VERB
ftr-418	641	12	the	the	DET
ftr-418	641	13	profits	profit	NOUN
ftr-418	641	14	to	to	PART
ftr-418	641	15	fund	fund	VERB
ftr-418	641	16	its	its	PRON
ftr-418	641	17	performing	perform	VERB
ftr-418	641	18	arts	art	NOUN
ftr-418	641	19	educational	educational	ADJ
ftr-418	641	20	programs	program	NOUN
ftr-418	641	21	,	,	PUNCT
ftr-418	641	22	the	the	DET
ftr-418	641	23	income	income	NOUN
ftr-418	641	24	would	would	AUX
ftr-418	641	25	be	be	AUX
ftr-418	641	26	ubti	ubti	ADJ
ftr-418	641	27	.	.	PUNCT
ftr-418	642	1	this	this	PRON
ftr-418	642	2	is	be	AUX
ftr-418	642	3	because	because	SCONJ
ftr-418	642	4	the	the	DET
ftr-418	642	5	source	source	NOUN
ftr-418	642	6	of	of	ADP
ftr-418	642	7	the	the	DET
ftr-418	642	8	funds	fund	NOUN
ftr-418	642	9	was	be	AUX
ftr-418	642	10	not	not	PART
ftr-418	642	11	rooted	root	VERB
ftr-418	642	12	in	in	ADP
ftr-418	642	13	the	the	DET
ftr-418	642	14	school	school	NOUN
ftr-418	642	15	’s	’s	PART
ftr-418	642	16	exempt	exempt	ADJ
ftr-418	642	17	purpose	purpose	NOUN
ftr-418	642	18	.	.	PUNCT
ftr-418	643	1	366	366	NUM
ftr-418	643	2	florida	florida	PROPN
ftr-418	643	3	tax	tax	NOUN
ftr-418	643	4	review	review	NOUN
ftr-418	643	5	[	[	X
ftr-418	643	6	vol.6:4	vol.6:4	ADV
ftr-418	643	7	96	96	NUM
ftr-418	643	8	.	.	PUNCT
ftr-418	644	1	ellen	ellen	PROPN
ftr-418	644	2	p.	p.	PROPN
ftr-418	644	3	aprill	aprill	PROPN
ftr-418	644	4	,	,	PUNCT
ftr-418	644	5	excluding	exclude	VERB
ftr-418	644	6	the	the	DET
ftr-418	644	7	income	income	NOUN
ftr-418	644	8	of	of	ADP
ftr-418	644	9	state	state	NOUN
ftr-418	644	10	and	and	CCONJ
ftr-418	644	11	local	local	ADJ
ftr-418	644	12	governments	government	NOUN
ftr-418	644	13	:	:	PUNCT
ftr-418	644	14	the	the	DET
ftr-418	644	15	need	need	NOUN
ftr-418	644	16	for	for	ADP
ftr-418	644	17	congressional	congressional	ADJ
ftr-418	644	18	action	action	NOUN
ftr-418	644	19	,	,	PUNCT
ftr-418	644	20	26	26	NUM
ftr-418	644	21	ga	ga	PROPN
ftr-418	644	22	.	.	PUNCT
ftr-418	644	23	l.	l.	PROPN
ftr-418	644	24	rev	rev	PROPN
ftr-418	644	25	.	.	PROPN
ftr-418	644	26	421	421	NUM
ftr-418	644	27	,	,	PUNCT
ftr-418	644	28	466	466	NUM
ftr-418	644	29	(	(	PUNCT
ftr-418	644	30	1992	1992	NUM
ftr-418	644	31	)	)	PUNCT
ftr-418	644	32	.	.	PUNCT
ftr-418	645	1	one	one	NUM
ftr-418	645	2	of	of	ADP
ftr-418	645	3	the	the	DET
ftr-418	645	4	driving	drive	VERB
ftr-418	645	5	forces	force	NOUN
ftr-418	645	6	behind	behind	ADP
ftr-418	645	7	the	the	DET
ftr-418	645	8	enactment	enactment	NOUN
ftr-418	645	9	of	of	ADP
ftr-418	645	10	ubit	ubit	PROPN
ftr-418	645	11	was	be	AUX
ftr-418	645	12	the	the	DET
ftr-418	645	13	business	business	NOUN
ftr-418	645	14	activity	activity	NOUN
ftr-418	645	15	of	of	ADP
ftr-418	645	16	colleges	college	NOUN
ftr-418	645	17	and	and	CCONJ
ftr-418	645	18	universities	university	NOUN
ftr-418	645	19	.	.	PUNCT
ftr-418	646	1	before	before	ADP
ftr-418	646	2	the	the	DET
ftr-418	646	3	advent	advent	NOUN
ftr-418	646	4	of	of	ADP
ftr-418	646	5	ubti	ubti	NOUN
ftr-418	646	6	,	,	PUNCT
ftr-418	646	7	the	the	DET
ftr-418	646	8	third	third	ADJ
ftr-418	646	9	circuit	circuit	NOUN
ftr-418	646	10	found	find	VERB
ftr-418	646	11	a	a	DET
ftr-418	646	12	charitable	charitable	ADJ
ftr-418	646	13	subsidiary	subsidiary	NOUN
ftr-418	646	14	of	of	ADP
ftr-418	646	15	new	new	PROPN
ftr-418	646	16	york	york	PROPN
ftr-418	646	17	university	university	PROPN
ftr-418	646	18	to	to	PART
ftr-418	646	19	be	be	AUX
ftr-418	646	20	exempt	exempt	ADJ
ftr-418	646	21	from	from	ADP
ftr-418	646	22	tax	tax	NOUN
ftr-418	646	23	.	.	PUNCT
ftr-418	647	1	c.f	c.f	PROPN
ftr-418	647	2	.	.	PROPN
ftr-418	647	3	mueller	mueller	PROPN
ftr-418	647	4	co.	co.	PROPN
ftr-418	648	1	v.	v.	PROPN
ftr-418	648	2	commissioner	commissioner	PROPN
ftr-418	648	3	.	.	PUNCT
ftr-418	649	1	,	,	PUNCT
ftr-418	649	2	190	190	NUM
ftr-418	649	3	f.2d	f.2d	NOUN
ftr-418	649	4	120	120	NUM
ftr-418	649	5	(	(	PUNCT
ftr-418	649	6	3d	3d	NUM
ftr-418	649	7	cir	cir	NOUN
ftr-418	649	8	.	.	PUNCT
ftr-418	649	9	1951	1951	NUM
ftr-418	649	10	)	)	PUNCT
ftr-418	649	11	.	.	PUNCT
ftr-418	650	1	the	the	DET
ftr-418	650	2	subsidiary	subsidiary	NOUN
ftr-418	650	3	had	have	AUX
ftr-418	650	4	acquired	acquire	VERB
ftr-418	650	5	the	the	DET
ftr-418	650	6	stock	stock	NOUN
ftr-418	650	7	of	of	ADP
ftr-418	650	8	the	the	DET
ftr-418	650	9	c.f	c.f	PROPN
ftr-418	650	10	.	.	PROPN
ftr-418	650	11	mueller	mueller	PROPN
ftr-418	650	12	company	company	PROPN
ftr-418	650	13	,	,	PUNCT
ftr-418	650	14	a	a	DET
ftr-418	650	15	producer	producer	NOUN
ftr-418	650	16	and	and	CCONJ
ftr-418	650	17	seller	seller	NOUN
ftr-418	650	18	of	of	ADP
ftr-418	650	19	macaroni	macaroni	NOUN
ftr-418	650	20	.	.	PUNCT
ftr-418	651	1	i	i	PRON
ftr-418	651	2	d.	d.	PROPN
ftr-418	651	3	at	at	ADP
ftr-418	651	4	121	121	NUM
ftr-418	651	5	.	.	PUNCT
ftr-418	652	1	the	the	DET
ftr-418	652	2	profits	profit	NOUN
ftr-418	652	3	of	of	ADP
ftr-418	652	4	the	the	DET
ftr-418	652	5	business	business	NOUN
ftr-418	652	6	were	be	AUX
ftr-418	652	7	used	use	VERB
ftr-418	652	8	by	by	ADP
ftr-418	652	9	the	the	DET
ftr-418	652	10	subsidiary	subsidiary	NOUN
ftr-418	652	11	for	for	ADP
ftr-418	652	12	the	the	DET
ftr-418	652	13	benefit	benefit	NOUN
ftr-418	652	14	of	of	ADP
ftr-418	652	15	the	the	DET
ftr-418	652	16	new	new	PROPN
ftr-418	652	17	york	york	PROPN
ftr-418	652	18	university	university	PROPN
ftr-418	652	19	school	school	NOUN
ftr-418	652	20	of	of	ADP
ftr-418	652	21	law	law	NOUN
ftr-418	652	22	.	.	PUNCT
ftr-418	653	1	i	i	PRON
ftr-418	653	2	d.	d.	PROPN
ftr-418	653	3	congress	congress	PROPN
ftr-418	653	4	was	be	AUX
ftr-418	653	5	outraged	outraged	ADJ
ftr-418	653	6	and	and	CCONJ
ftr-418	653	7	feared	fear	VERB
ftr-418	653	8	that	that	SCONJ
ftr-418	653	9	if	if	SCONJ
ftr-418	653	10	tax	tax	NOUN
ftr-418	653	11	-	-	PUNCT
ftr-418	653	12	free	free	ADJ
ftr-418	653	13	treatment	treatment	NOUN
ftr-418	653	14	of	of	ADP
ftr-418	653	15	such	such	ADJ
ftr-418	653	16	activity	activity	NOUN
ftr-418	653	17	were	be	AUX
ftr-418	653	18	allowed	allow	VERB
ftr-418	653	19	to	to	PART
ftr-418	653	20	continue	continue	VERB
ftr-418	653	21	“	"	PUNCT
ftr-418	653	22	all	all	DET
ftr-418	653	23	the	the	DET
ftr-418	653	24	noodles	noodle	NOUN
ftr-418	653	25	produced	produce	VERB
ftr-418	653	26	in	in	ADP
ftr-418	653	27	this	this	DET
ftr-418	653	28	country	country	NOUN
ftr-418	653	29	will	will	AUX
ftr-418	653	30	be	be	AUX
ftr-418	653	31	produced	produce	VERB
ftr-418	653	32	by	by	ADP
ftr-418	653	33	corporations	corporation	NOUN
ftr-418	653	34	held	hold	VERB
ftr-418	653	35	or	or	CCONJ
ftr-418	653	36	created	create	VERB
ftr-418	653	37	by	by	ADP
ftr-418	653	38	universities	university	NOUN
ftr-418	653	39	.	.	PUNCT
ftr-418	653	40	”	"	PUNCT
ftr-418	654	1	aprill	aprill	PROPN
ftr-418	654	2	,	,	PUNCT
ftr-418	654	3	supra	supra	PROPN
ftr-418	654	4	,	,	PUNCT
ftr-418	654	5	at	at	ADP
ftr-418	654	6	447	447	NUM
ftr-418	654	7	n.	n.	NOUN
ftr-418	654	8	111	111	NUM
ftr-418	654	9	(	(	PUNCT
ftr-418	654	10	quoting	quote	VERB
ftr-418	654	11	remarks	remark	NOUN
ftr-418	654	12	of	of	ADP
ftr-418	654	13	rep	rep	PROPN
ftr-418	654	14	.	.	PROPN
ftr-418	654	15	dingell	dingell	PROPN
ftr-418	654	16	,	,	PUNCT
ftr-418	654	17	revenue	revenue	NOUN
ftr-418	654	18	revision	revision	NOUN
ftr-418	654	19	of	of	ADP
ftr-418	654	20	1950	1950	NUM
ftr-418	654	21	:	:	PUNCT
ftr-418	654	22	hearings	hearing	NOUN
ftr-418	654	23	before	before	ADP
ftr-418	654	24	the	the	DET
ftr-418	654	25	house	house	NOUN
ftr-418	654	26	comm	comm	NOUN
ftr-418	654	27	.	.	PUNCT
ftr-418	655	1	on	on	ADP
ftr-418	655	2	ways	way	NOUN
ftr-418	655	3	and	and	CCONJ
ftr-418	655	4	means	mean	NOUN
ftr-418	655	5	,	,	PUNCT
ftr-418	655	6	81st	81st	ADJ
ftr-418	655	7	cong	cong	NOUN
ftr-418	655	8	.	.	PROPN
ftr-418	655	9	,	,	PUNCT
ftr-418	655	10	2d	2d	PROPN
ftr-418	655	11	sess	sess	NOUN
ftr-418	655	12	.	.	PUNCT
ftr-418	656	1	579	579	NUM
ftr-418	656	2	-	-	SYM
ftr-418	656	3	580	580	NUM
ftr-418	656	4	(	(	PUNCT
ftr-418	656	5	1950	1950	NUM
ftr-418	656	6	)	)	PUNCT
ftr-418	656	7	)	)	PUNCT
ftr-418	656	8	.	.	PUNCT
ftr-418	657	1	97	97	NUM
ftr-418	657	2	.	.	PUNCT
ftr-418	658	1	aprill	aprill	PROPN
ftr-418	658	2	,	,	PUNCT
ftr-418	658	3	supra	supra	PROPN
ftr-418	658	4	note	note	NOUN
ftr-418	658	5	96	96	NUM
ftr-418	658	6	,	,	PUNCT
ftr-418	658	7	at	at	ADP
ftr-418	658	8	466	466	NUM
ftr-418	658	9	(	(	PUNCT
ftr-418	658	10	quoting	quote	VERB
ftr-418	658	11	h.r	h.r	PROPN
ftr-418	658	12	.	.	PROPN
ftr-418	658	13	rep	rep	PROPN
ftr-418	658	14	.	.	PROPN
ftr-418	659	1	no	no	PROPN
ftr-418	659	2	.	.	NOUN
ftr-418	659	3	2319	2319	NUM
ftr-418	659	4	,	,	PUNCT
ftr-418	659	5	at	at	ADP
ftr-418	659	6	36	36	NUM
ftr-418	659	7	(	(	PUNCT
ftr-418	659	8	1950	1950	NUM
ftr-418	659	9	)	)	PUNCT
ftr-418	659	10	)	)	PUNCT
ftr-418	659	11	.	.	PUNCT
ftr-418	660	1	98	98	NUM
ftr-418	660	2	.	.	PUNCT
ftr-418	661	1	see	see	VERB
ftr-418	661	2	aprill	aprill	PROPN
ftr-418	661	3	,	,	PUNCT
ftr-418	661	4	supra	supra	PROPN
ftr-418	661	5	note	note	NOUN
ftr-418	661	6	96	96	NUM
ftr-418	661	7	,	,	PUNCT
ftr-418	661	8	at	at	ADP
ftr-418	661	9	467	467	NUM
ftr-418	661	10	n.	n.	NOUN
ftr-418	661	11	206	206	NUM
ftr-418	661	12	(	(	PUNCT
ftr-418	661	13	reviewing	review	VERB
ftr-418	661	14	the	the	DET
ftr-418	661	15	literature	literature	NOUN
ftr-418	661	16	criticizing	criticize	VERB
ftr-418	661	17	the	the	DET
ftr-418	661	18	tax	tax	NOUN
ftr-418	661	19	on	on	ADP
ftr-418	661	20	ubti	ubti	NOUN
ftr-418	661	21	)	)	PUNCT
ftr-418	661	22	.	.	PUNCT
ftr-418	662	1	99	99	NUM
ftr-418	662	2	.	.	PUNCT
ftr-418	663	1	i	i	PRON
ftr-418	663	2	d.	d.	PROPN
ftr-418	663	3	100	100	NUM
ftr-418	663	4	.	.	PUNCT
ftr-418	664	1	i	i	PRON
ftr-418	664	2	d.	d.	PROPN
ftr-418	664	3	at	at	ADP
ftr-418	664	4	468	468	NUM
ftr-418	664	5	.	.	PUNCT
ftr-418	665	1	101	101	NUM
ftr-418	665	2	.	.	PUNCT
ftr-418	666	1	certain	certain	ADJ
ftr-418	666	2	state	state	NOUN
ftr-418	666	3	owned	own	VERB
ftr-418	666	4	entities	entity	NOUN
ftr-418	666	5	might	might	AUX
ftr-418	666	6	qualify	qualify	VERB
ftr-418	666	7	,	,	PUNCT
ftr-418	666	8	however	however	ADV
ftr-418	666	9	,	,	PUNCT
ftr-418	666	10	as	as	ADP
ftr-418	666	11	exempt	exempt	ADJ
ftr-418	666	12	organizations	organization	NOUN
ftr-418	666	13	under	under	ADP
ftr-418	666	14	§	§	PROPN
ftr-418	666	15	501	501	NUM
ftr-418	666	16	in	in	ADP
ftr-418	666	17	addition	addition	NOUN
ftr-418	666	18	to	to	ADP
ftr-418	666	19	being	be	AUX
ftr-418	666	20	exempt	exempt	ADJ
ftr-418	666	21	from	from	ADP
ftr-418	666	22	tax	tax	NOUN
ftr-418	666	23	under	under	ADP
ftr-418	666	24	irc	irc	PROPN
ftr-418	666	25	§	§	PROPN
ftr-418	666	26	115	115	NUM
ftr-418	666	27	.	.	PUNCT
ftr-418	667	1	aprill	aprill	PROPN
ftr-418	667	2	,	,	PUNCT
ftr-418	667	3	supra	supra	PROPN
ftr-418	667	4	note	note	NOUN
ftr-418	667	5	96	96	NUM
ftr-418	667	6	,	,	PUNCT
ftr-418	667	7	at	at	ADP
ftr-418	667	8	445	445	NUM
ftr-418	667	9	.	.	PUNCT
ftr-418	668	1	102	102	NUM
ftr-418	668	2	.	.	PUNCT
ftr-418	669	1	irc	irc	PROPN
ftr-418	669	2	§	§	PROPN
ftr-418	669	3	511(a)(2)(b	511(a)(2)(b	PROPN
ftr-418	669	4	)	)	PUNCT
ftr-418	669	5	.	.	PUNCT
ftr-418	670	1	103	103	NUM
ftr-418	670	2	.	.	PUNCT
ftr-418	671	1	aprill	aprill	PROPN
ftr-418	671	2	,	,	PUNCT
ftr-418	671	3	supra	supra	PROPN
ftr-418	671	4	note	note	NOUN
ftr-418	671	5	96	96	NUM
ftr-418	671	6	,	,	PUNCT
ftr-418	671	7	at	at	ADP
ftr-418	671	8	447	447	NUM
ftr-418	671	9	.	.	PUNCT
ftr-418	672	1	104	104	NUM
ftr-418	672	2	.	.	PUNCT
ftr-418	673	1	it	it	PRON
ftr-418	673	2	is	be	AUX
ftr-418	673	3	not	not	PART
ftr-418	673	4	clear	clear	ADJ
ftr-418	673	5	why	why	SCONJ
ftr-418	673	6	congress	congress	PROPN
ftr-418	673	7	was	be	AUX
ftr-418	673	8	so	so	ADV
ftr-418	673	9	concerned	concerned	ADJ
ftr-418	673	10	about	about	ADP
ftr-418	673	11	putting	put	VERB
ftr-418	673	12	state	state	NOUN
ftr-418	673	13	institutions	institution	NOUN
ftr-418	673	14	on	on	ADP
ftr-418	673	15	par	par	NOUN
ftr-418	673	16	with	with	ADP
ftr-418	673	17	private	private	ADJ
ftr-418	673	18	institutions	institution	NOUN
ftr-418	673	19	when	when	SCONJ
ftr-418	673	20	it	it	PRON
ftr-418	673	21	has	have	AUX
ftr-418	673	22	failed	fail	VERB
ftr-418	673	23	to	to	PART
ftr-418	673	24	provide	provide	VERB
ftr-418	673	25	such	such	ADJ
ftr-418	673	26	equivalent	equivalent	ADJ
ftr-418	673	27	treatment	treatment	NOUN
ftr-418	673	28	for	for	ADP
ftr-418	673	29	other	other	ADJ
ftr-418	673	30	state	state	NOUN
ftr-418	673	31	and	and	CCONJ
ftr-418	673	32	§	§	PROPN
ftr-418	673	33	501	501	NUM
ftr-418	673	34	organization	organization	NOUN
ftr-418	673	35	businesses	business	NOUN
ftr-418	673	36	.	.	PUNCT
ftr-418	674	1	see	see	VERB
ftr-418	674	2	the	the	DET
ftr-418	674	3	discussion	discussion	NOUN
ftr-418	674	4	of	of	ADP
ftr-418	674	5	the	the	DET
ftr-418	674	6	federal	federal	ADJ
ftr-418	674	7	taxation	taxation	NOUN
ftr-418	674	8	of	of	ADP
ftr-418	674	9	states	state	NOUN
ftr-418	674	10	in	in	ADP
ftr-418	674	11	part	part	NOUN
ftr-418	674	12	iii	iii	NOUN
ftr-418	674	13	,	,	PUNCT
ftr-418	674	14	infra	infra	NOUN
ftr-418	674	15	.	.	PUNCT
ftr-418	675	1	the	the	DET
ftr-418	675	2	fact	fact	NOUN
ftr-418	675	3	that	that	SCONJ
ftr-418	675	4	the	the	DET
ftr-418	675	5	funds	fund	NOUN
ftr-418	675	6	were	be	AUX
ftr-418	675	7	ultimately	ultimately	ADV
ftr-418	675	8	used	use	VERB
ftr-418	675	9	to	to	PART
ftr-418	675	10	further	further	VERB
ftr-418	675	11	the	the	DET
ftr-418	675	12	school	school	NOUN
ftr-418	675	13	’s	’s	PART
ftr-418	675	14	educational	educational	ADJ
ftr-418	675	15	mission	mission	NOUN
ftr-418	675	16	is	be	AUX
ftr-418	675	17	of	of	ADP
ftr-418	675	18	no	no	DET
ftr-418	675	19	consequence	consequence	NOUN
ftr-418	675	20	.	.	PUNCT
ftr-418	676	1	ubit	ubit	PROPN
ftr-418	676	2	was	be	AUX
ftr-418	676	3	enacted	enact	VERB
ftr-418	676	4	to	to	PART
ftr-418	676	5	address	address	VERB
ftr-418	676	6	concerns	concern	NOUN
ftr-418	676	7	over	over	ADP
ftr-418	676	8	unfair	unfair	ADJ
ftr-418	676	9	competition	competition	NOUN
ftr-418	676	10	.	.	PUNCT
ftr-418	677	1	“	"	PUNCT
ftr-418	677	2	the96	the96	VERB
ftr-418	677	3	tax	tax	NOUN
ftr-418	677	4	-	-	PUNCT
ftr-418	677	5	free	free	ADJ
ftr-418	677	6	status	status	NOUN
ftr-418	677	7	of	of	ADP
ftr-418	677	8	.	.	PUNCT
ftr-418	677	9	.	.	PUNCT
ftr-418	677	10	.	.	PUNCT
ftr-418	678	1	[	[	X
ftr-418	678	2	section	section	NOUN
ftr-418	678	3	501(c	501(c	PROPN
ftr-418	678	4	)	)	PUNCT
ftr-418	678	5	]	]	PUNCT
ftr-418	678	6	organizations	organization	NOUN
ftr-418	678	7	enables	enable	VERB
ftr-418	678	8	them	they	PRON
ftr-418	678	9	to	to	PART
ftr-418	678	10	use	use	VERB
ftr-418	678	11	their	their	PRON
ftr-418	678	12	profits	profit	NOUN
ftr-418	678	13	tax	tax	NOUN
ftr-418	678	14	-	-	PUNCT
ftr-418	678	15	free	free	ADJ
ftr-418	678	16	to	to	PART
ftr-418	678	17	expand	expand	VERB
ftr-418	678	18	operations	operation	NOUN
ftr-418	678	19	,	,	PUNCT
ftr-418	678	20	while	while	SCONJ
ftr-418	678	21	their	their	PRON
ftr-418	678	22	competitors	competitor	NOUN
ftr-418	678	23	can	can	AUX
ftr-418	678	24	expand	expand	VERB
ftr-418	678	25	only	only	ADV
ftr-418	678	26	with	with	ADP
ftr-418	678	27	the	the	DET
ftr-418	678	28	profits	profit	NOUN
ftr-418	678	29	remaining	remain	VERB
ftr-418	678	30	after	after	ADP
ftr-418	678	31	taxes	taxis	NOUN
ftr-418	678	32	.	.	PUNCT
ftr-418	678	33	”	"	PUNCT
ftr-418	679	1	there	there	PRON
ftr-418	679	2	is	be	VERB
ftr-418	679	3	little	little	ADJ
ftr-418	679	4	empirical	empirical	ADJ
ftr-418	679	5	evidence,97	evidence,97	NOUN
ftr-418	679	6	however	however	ADV
ftr-418	679	7	,	,	PUNCT
ftr-418	679	8	that	that	PRON
ftr-418	679	9	unfair	unfair	ADJ
ftr-418	679	10	competition	competition	NOUN
ftr-418	679	11	would	would	AUX
ftr-418	679	12	be	be	AUX
ftr-418	679	13	rampant	rampant	ADJ
ftr-418	679	14	in	in	ADP
ftr-418	679	15	the	the	DET
ftr-418	679	16	absence	absence	NOUN
ftr-418	679	17	of	of	ADP
ftr-418	679	18	ubit.98	ubit.98	NOUN
ftr-418	679	19	this	this	PRON
ftr-418	679	20	has	have	AUX
ftr-418	679	21	led	lead	VERB
ftr-418	679	22	some	some	DET
ftr-418	679	23	commentators	commentator	NOUN
ftr-418	679	24	to	to	PART
ftr-418	679	25	question	question	VERB
ftr-418	679	26	its	its	PRON
ftr-418	679	27	efficacy	efficacy	NOUN
ftr-418	679	28	.	.	PUNCT
ftr-418	680	1	there	there	PRON
ftr-418	680	2	is	be	VERB
ftr-418	680	3	some99	some99	ADJ
ftr-418	680	4	evidence	evidence	NOUN
ftr-418	680	5	,	,	PUNCT
ftr-418	680	6	however	however	ADV
ftr-418	680	7	,	,	PUNCT
ftr-418	680	8	that	that	PRON
ftr-418	680	9	ubit	ubit	NOUN
ftr-418	680	10	promotes	promote	VERB
ftr-418	680	11	efficiency	efficiency	NOUN
ftr-418	680	12	and	and	CCONJ
ftr-418	680	13	accountability	accountability	NOUN
ftr-418	680	14	.	.	PUNCT
ftr-418	681	1	100	100	NUM
ftr-418	681	2	states	state	NOUN
ftr-418	681	3	are	be	AUX
ftr-418	681	4	not	not	PART
ftr-418	681	5	considered	consider	VERB
ftr-418	681	6	section	section	NOUN
ftr-418	681	7	501	501	NUM
ftr-418	681	8	tax	tax	NOUN
ftr-418	681	9	-	-	PUNCT
ftr-418	681	10	exempt	exempt	ADJ
ftr-418	681	11	organizations	organization	NOUN
ftr-418	681	12	but	but	CCONJ
ftr-418	681	13	rather	rather	ADV
ftr-418	681	14	claim	claim	VERB
ftr-418	681	15	exemption	exemption	NOUN
ftr-418	681	16	under	under	ADP
ftr-418	681	17	irs	irs	PROPN
ftr-418	681	18	policy	policy	NOUN
ftr-418	681	19	as	as	SCONJ
ftr-418	681	20	explained	explain	VERB
ftr-418	681	21	in	in	ADP
ftr-418	681	22	part	part	NOUN
ftr-418	681	23	iii	iii	NOUN
ftr-418	681	24	.	.	PUNCT
ftr-418	682	1	states,101	states,101	PROPN
ftr-418	682	2	however	however	ADV
ftr-418	682	3	,	,	PUNCT
ftr-418	682	4	are	be	AUX
ftr-418	682	5	subject	subject	ADJ
ftr-418	682	6	to	to	ADP
ftr-418	682	7	ubit	ubit	VERB
ftr-418	682	8	with	with	ADP
ftr-418	682	9	respect	respect	NOUN
ftr-418	682	10	to	to	ADP
ftr-418	682	11	the	the	DET
ftr-418	682	12	activities	activity	NOUN
ftr-418	682	13	of	of	ADP
ftr-418	682	14	their	their	PRON
ftr-418	682	15	colleges	college	NOUN
ftr-418	682	16	and	and	CCONJ
ftr-418	682	17	universities	university	NOUN
ftr-418	682	18	.	.	PUNCT
ftr-418	683	1	this	this	PRON
ftr-418	683	2	is	be	AUX
ftr-418	683	3	the	the	DET
ftr-418	683	4	only	only	ADJ
ftr-418	683	5	explicit	explicit	ADJ
ftr-418	683	6	place	place	NOUN
ftr-418	683	7	in	in	ADP
ftr-418	683	8	the	the	DET
ftr-418	683	9	irc	irc	NOUN
ftr-418	683	10	in	in	ADP
ftr-418	683	11	which	which	PRON
ftr-418	683	12	the	the	DET
ftr-418	683	13	states	state	NOUN
ftr-418	683	14	are102	are102	PROPN
ftr-418	683	15	subjected	subject	VERB
ftr-418	683	16	to	to	ADP
ftr-418	683	17	the	the	DET
ftr-418	683	18	federal	federal	ADJ
ftr-418	683	19	income	income	NOUN
ftr-418	683	20	tax	tax	NOUN
ftr-418	683	21	.	.	PUNCT
ftr-418	684	1	the	the	DET
ftr-418	684	2	reason	reason	NOUN
ftr-418	684	3	for	for	ADP
ftr-418	684	4	subjecting	subject	VERB
ftr-418	684	5	the	the	DET
ftr-418	684	6	ubti	ubti	NOUN
ftr-418	684	7	of	of	ADP
ftr-418	684	8	state	state	NOUN
ftr-418	684	9	colleges	college	NOUN
ftr-418	684	10	and	and	CCONJ
ftr-418	684	11	universities	university	NOUN
ftr-418	684	12	to	to	ADP
ftr-418	684	13	tax	tax	NOUN
ftr-418	684	14	was	be	AUX
ftr-418	684	15	to	to	PART
ftr-418	684	16	put	put	VERB
ftr-418	684	17	them	they	PRON
ftr-418	684	18	on	on	ADP
ftr-418	684	19	equal	equal	ADJ
ftr-418	684	20	footing	footing	NOUN
ftr-418	684	21	with	with	ADP
ftr-418	684	22	private	private	ADJ
ftr-418	684	23	institutions	institution	NOUN
ftr-418	684	24	of	of	ADP
ftr-418	684	25	higher	high	ADJ
ftr-418	684	26	learning	learning	NOUN
ftr-418	684	27	.	.	PUNCT
ftr-418	685	1	such	such	ADJ
ftr-418	685	2	private	private	ADJ
ftr-418	685	3	institutions	institution	NOUN
ftr-418	685	4	are	be	AUX
ftr-418	685	5	already	already	ADV
ftr-418	685	6	subject	subject	ADJ
ftr-418	685	7	to103	to103	NOUN
ftr-418	685	8	the	the	DET
ftr-418	685	9	tax	tax	NOUN
ftr-418	685	10	on	on	ADP
ftr-418	685	11	ubti	ubti	NOUN
ftr-418	685	12	by	by	ADP
ftr-418	685	13	virtue	virtue	NOUN
ftr-418	685	14	of	of	ADP
ftr-418	685	15	gaining	gain	VERB
ftr-418	685	16	their	their	PRON
ftr-418	685	17	tax	tax	NOUN
ftr-418	685	18	exemption	exemption	NOUN
ftr-418	685	19	under	under	ADP
ftr-418	685	20	section	section	NOUN
ftr-418	685	21	501.104	501.104	NUM
ftr-418	685	22	determining	determine	VERB
ftr-418	685	23	the	the	DET
ftr-418	685	24	ubti	ubti	NOUN
ftr-418	685	25	of	of	ADP
ftr-418	685	26	colleges	college	NOUN
ftr-418	685	27	can	can	AUX
ftr-418	685	28	be	be	AUX
ftr-418	685	29	rather	rather	ADV
ftr-418	685	30	complex	complex	ADJ
ftr-418	685	31	and	and	CCONJ
ftr-418	685	32	often	often	ADV
ftr-418	685	33	involves	involve	VERB
ftr-418	685	34	a	a	DET
ftr-418	685	35	2004	2004	NUM
ftr-418	685	36	]	]	PUNCT
ftr-418	685	37	leaving	leave	VERB
ftr-418	685	38	money	money	NOUN
ftr-418	685	39	on	on	ADP
ftr-418	685	40	the	the	DET
ftr-418	685	41	table(s	table(s	NOUN
ftr-418	685	42	)	)	PUNCT
ftr-418	685	43	367	367	NUM
ftr-418	685	44	105	105	NUM
ftr-418	685	45	.	.	PUNCT
ftr-418	686	1	see	see	VERB
ftr-418	686	2	,	,	PUNCT
ftr-418	686	3	e.g.	e.g.	ADV
ftr-418	686	4	,	,	PUNCT
ftr-418	686	5	iowa	iowa	PROPN
ftr-418	686	6	state	state	PROPN
ftr-418	686	7	univ	univ	PROPN
ftr-418	686	8	.	.	PROPN
ftr-418	686	9	of	of	ADP
ftr-418	686	10	science	science	NOUN
ftr-418	686	11	and	and	CCONJ
ftr-418	686	12	tech	tech	NOUN
ftr-418	686	13	.	.	PUNCT
ftr-418	687	1	v.	v.	PROPN
ftr-418	687	2	united	united	PROPN
ftr-418	687	3	states	states	PROPN
ftr-418	687	4	,	,	PUNCT
ftr-418	687	5	500	500	NUM
ftr-418	687	6	f.2d	f.2d	NUM
ftr-418	687	7	508	508	NUM
ftr-418	687	8	(	(	PUNCT
ftr-418	687	9	ct	ct	PROPN
ftr-418	687	10	.	.	PUNCT
ftr-418	687	11	cl	cl	NOUN
ftr-418	687	12	.	.	PROPN
ftr-418	687	13	1974	1974	NUM
ftr-418	687	14	)	)	PUNCT
ftr-418	688	1	(	(	PUNCT
ftr-418	688	2	holding	hold	VERB
ftr-418	688	3	the	the	DET
ftr-418	688	4	income	income	NOUN
ftr-418	688	5	from	from	ADP
ftr-418	688	6	a	a	DET
ftr-418	688	7	state	state	NOUN
ftr-418	688	8	college	college	NOUN
ftr-418	688	9	’s	’s	PART
ftr-418	688	10	television	television	NOUN
ftr-418	688	11	station	station	NOUN
ftr-418	688	12	was	be	AUX
ftr-418	688	13	subject	subject	ADJ
ftr-418	688	14	to	to	ADP
ftr-418	688	15	ubit	ubit	NOUN
ftr-418	688	16	)	)	PUNCT
ftr-418	689	1	;	;	PUNCT
ftr-418	689	2	rev	rev	PROPN
ftr-418	689	3	.	.	PROPN
ftr-418	690	1	rul	rul	PROPN
ftr-418	690	2	.	.	PUNCT
ftr-418	690	3	80	80	NUM
ftr-418	690	4	-	-	SYM
ftr-418	690	5	296	296	NUM
ftr-418	690	6	,	,	PUNCT
ftr-418	690	7	1980	1980	NUM
ftr-418	690	8	-	-	SYM
ftr-418	690	9	2	2	NUM
ftr-418	690	10	c.b	c.b	PROPN
ftr-418	690	11	.	.	PROPN
ftr-418	690	12	195	195	NUM
ftr-418	690	13	(	(	PUNCT
ftr-418	690	14	holding	hold	VERB
ftr-418	690	15	that	that	DET
ftr-418	690	16	income	income	NOUN
ftr-418	690	17	from	from	ADP
ftr-418	690	18	the	the	DET
ftr-418	690	19	sale	sale	NOUN
ftr-418	690	20	of	of	ADP
ftr-418	690	21	broadcasting	broadcasting	NOUN
ftr-418	690	22	rights	right	NOUN
ftr-418	690	23	to	to	ADP
ftr-418	690	24	athletic	athletic	ADJ
ftr-418	690	25	events	event	NOUN
ftr-418	690	26	was	be	AUX
ftr-418	690	27	not	not	PART
ftr-418	690	28	subject	subject	ADJ
ftr-418	690	29	to	to	ADP
ftr-418	690	30	ubit	ubit	NOUN
ftr-418	690	31	because	because	SCONJ
ftr-418	690	32	the	the	DET
ftr-418	690	33	games	game	NOUN
ftr-418	690	34	were	be	AUX
ftr-418	690	35	related	relate	VERB
ftr-418	690	36	to	to	ADP
ftr-418	690	37	the	the	DET
ftr-418	690	38	entity	entity	NOUN
ftr-418	690	39	’s	’s	PART
ftr-418	690	40	exempt	exempt	ADJ
ftr-418	690	41	educational	educational	ADJ
ftr-418	690	42	purpose	purpose	NOUN
ftr-418	690	43	and	and	CCONJ
ftr-418	690	44	ticket	ticket	NOUN
ftr-418	690	45	sales	sale	NOUN
ftr-418	690	46	to	to	ADP
ftr-418	690	47	a	a	DET
ftr-418	690	48	live	live	ADJ
ftr-418	690	49	game	game	NOUN
ftr-418	690	50	would	would	AUX
ftr-418	690	51	have	have	AUX
ftr-418	690	52	been	be	AUX
ftr-418	690	53	exempt	exempt	ADJ
ftr-418	690	54	)	)	PUNCT
ftr-418	690	55	;	;	PUNCT
ftr-418	691	1	priv	priv	NOUN
ftr-418	691	2	.	.	PUNCT
ftr-418	692	1	ltr	ltr	PROPN
ftr-418	692	2	.	.	PUNCT
ftr-418	693	1	rul	rul	PROPN
ftr-418	693	2	.	.	PUNCT
ftr-418	694	1	97	97	NUM
ftr-418	694	2	-	-	SYM
ftr-418	694	3	20	20	NUM
ftr-418	694	4	-	-	PUNCT
ftr-418	694	5	035	035	NUM
ftr-418	694	6	(	(	PUNCT
ftr-418	694	7	feb	feb	PROPN
ftr-418	694	8	.	.	PROPN
ftr-418	694	9	19	19	NUM
ftr-418	694	10	,	,	PUNCT
ftr-418	694	11	1997	1997	NUM
ftr-418	694	12	)	)	PUNCT
ftr-418	695	1	(	(	PUNCT
ftr-418	695	2	holding	hold	VERB
ftr-418	695	3	that	that	DET
ftr-418	695	4	income	income	NOUN
ftr-418	695	5	from	from	ADP
ftr-418	695	6	the	the	DET
ftr-418	695	7	use	use	NOUN
ftr-418	695	8	of	of	ADP
ftr-418	695	9	a	a	DET
ftr-418	695	10	state	state	NOUN
ftr-418	695	11	university	university	NOUN
ftr-418	695	12	’s	’s	PART
ftr-418	695	13	golf	golf	NOUN
ftr-418	695	14	course	course	NOUN
ftr-418	695	15	by	by	ADP
ftr-418	695	16	students	student	NOUN
ftr-418	695	17	and	and	CCONJ
ftr-418	695	18	faculty	faculty	NOUN
ftr-418	695	19	was	be	AUX
ftr-418	695	20	not	not	PART
ftr-418	695	21	ubti	ubti	ADJ
ftr-418	695	22	but	but	CCONJ
ftr-418	695	23	that	that	PRON
ftr-418	695	24	use	use	NOUN
ftr-418	695	25	by	by	ADP
ftr-418	695	26	family	family	NOUN
ftr-418	695	27	and	and	CCONJ
ftr-418	695	28	alumni	alumnus	NOUN
ftr-418	695	29	was	be	AUX
ftr-418	695	30	ubti	ubti	NOUN
ftr-418	695	31	)	)	PUNCT
ftr-418	695	32	.	.	PUNCT
ftr-418	696	1	106	106	NUM
ftr-418	696	2	.	.	PUNCT
ftr-418	697	1	irc	irc	PROPN
ftr-418	697	2	§	§	PROPN
ftr-418	697	3	7871(a)(5	7871(a)(5	PROPN
ftr-418	697	4	)	)	PUNCT
ftr-418	697	5	.	.	PUNCT
ftr-418	698	1	107	107	NUM
ftr-418	698	2	.	.	PUNCT
ftr-418	699	1	the	the	DET
ftr-418	699	2	creation	creation	NOUN
ftr-418	699	3	of	of	ADP
ftr-418	699	4	indian	indian	ADJ
ftr-418	699	5	colleges	college	NOUN
ftr-418	699	6	is	be	AUX
ftr-418	699	7	a	a	DET
ftr-418	699	8	fairly	fairly	ADV
ftr-418	699	9	recent	recent	ADJ
ftr-418	699	10	development	development	NOUN
ftr-418	699	11	.	.	PUNCT
ftr-418	700	1	most	most	ADJ
ftr-418	700	2	tribal	tribal	ADJ
ftr-418	700	3	colleges	college	NOUN
ftr-418	700	4	have	have	AUX
ftr-418	700	5	been	be	AUX
ftr-418	700	6	in	in	ADP
ftr-418	700	7	existence	existence	NOUN
ftr-418	700	8	less	less	ADJ
ftr-418	700	9	than	than	ADP
ftr-418	700	10	25	25	NUM
ftr-418	700	11	years	year	NOUN
ftr-418	700	12	.	.	PUNCT
ftr-418	701	1	as	as	ADP
ftr-418	701	2	of	of	ADP
ftr-418	701	3	february	february	PROPN
ftr-418	701	4	1999	1999	NUM
ftr-418	701	5	,	,	PUNCT
ftr-418	701	6	there	there	PRON
ftr-418	701	7	were	be	VERB
ftr-418	701	8	31	31	NUM
ftr-418	701	9	tribal	tribal	ADJ
ftr-418	701	10	colleges	college	NOUN
ftr-418	701	11	spread	spread	VERB
ftr-418	701	12	across	across	ADP
ftr-418	701	13	12	12	NUM
ftr-418	701	14	states	state	NOUN
ftr-418	701	15	and	and	CCONJ
ftr-418	701	16	serving	serve	VERB
ftr-418	701	17	nearly	nearly	ADV
ftr-418	701	18	25,000	25,000	NUM
ftr-418	701	19	students	student	NOUN
ftr-418	701	20	.	.	PUNCT
ftr-418	702	1	american	american	PROPN
ftr-418	702	2	indian	indian	PROPN
ftr-418	702	3	higher	high	ADJ
ftr-418	702	4	education	education	PROPN
ftr-418	702	5	consortium	consortium	NOUN
ftr-418	702	6	&	&	CCONJ
ftr-418	702	7	the	the	DET
ftr-418	702	8	institute	institute	NOUN
ftr-418	702	9	for	for	ADP
ftr-418	702	10	higher	high	ADJ
ftr-418	702	11	education	education	NOUN
ftr-418	702	12	policy	policy	NOUN
ftr-418	702	13	,	,	PUNCT
ftr-418	702	14	tribal	tribal	ADJ
ftr-418	702	15	colleges	college	NOUN
ftr-418	702	16	an	an	DET
ftr-418	702	17	introduction	introduction	NOUN
ftr-418	702	18	a2	a2	NOUN
ftr-418	702	19	-	-	PUNCT
ftr-418	702	20	a3	a3	NOUN
ftr-418	702	21	,	,	PUNCT
ftr-418	702	22	c1	c1	PROPN
ftr-418	702	23	(	(	PUNCT
ftr-418	702	24	1999	1999	NUM
ftr-418	702	25	)	)	PUNCT
ftr-418	702	26	.	.	PUNCT
ftr-418	703	1	108	108	NUM
ftr-418	703	2	.	.	PUNCT
ftr-418	704	1	modern	modern	ADJ
ftr-418	704	2	corporate	corporate	ADJ
ftr-418	704	3	tax	tax	NOUN
ftr-418	704	4	shelters	shelter	NOUN
ftr-418	704	5	are	be	AUX
ftr-418	704	6	currently	currently	ADV
ftr-418	704	7	stimulating	stimulate	VERB
ftr-418	704	8	much	much	ADJ
ftr-418	704	9	interest	interest	NOUN
ftr-418	704	10	.	.	PUNCT
ftr-418	705	1	it	it	PRON
ftr-418	705	2	is	be	AUX
ftr-418	705	3	often	often	ADV
ftr-418	705	4	difficult	difficult	ADJ
ftr-418	705	5	to	to	PART
ftr-418	705	6	draw	draw	VERB
ftr-418	705	7	a	a	DET
ftr-418	705	8	line	line	NOUN
ftr-418	705	9	between	between	ADP
ftr-418	705	10	legitimate	legitimate	ADJ
ftr-418	705	11	tax	tax	NOUN
ftr-418	705	12	planning	planning	NOUN
ftr-418	705	13	and	and	CCONJ
ftr-418	705	14	abusive	abusive	ADJ
ftr-418	705	15	tax	tax	NOUN
ftr-418	705	16	shelters	shelter	NOUN
ftr-418	705	17	.	.	PUNCT
ftr-418	706	1	for	for	ADP
ftr-418	706	2	detailed	detailed	ADJ
ftr-418	706	3	commentary	commentary	NOUN
ftr-418	706	4	on	on	ADP
ftr-418	706	5	this	this	DET
ftr-418	706	6	subject	subject	NOUN
ftr-418	706	7	,	,	PUNCT
ftr-418	706	8	see	see	VERB
ftr-418	706	9	symposium	symposium	NOUN
ftr-418	706	10	,	,	PUNCT
ftr-418	706	11	corporate	corporate	ADJ
ftr-418	706	12	tax	tax	NOUN
ftr-418	706	13	shelters	shelter	NOUN
ftr-418	706	14	,	,	PUNCT
ftr-418	706	15	55	55	NUM
ftr-418	706	16	tax	tax	NOUN
ftr-418	706	17	l.	l.	PROPN
ftr-418	706	18	rev	rev	PROPN
ftr-418	706	19	.	.	PROPN
ftr-418	706	20	125	125	NUM
ftr-418	706	21	et	et	PROPN
ftr-418	706	22	seq	seq	PROPN
ftr-418	706	23	.	.	PUNCT
ftr-418	707	1	(	(	PUNCT
ftr-418	707	2	2002	2002	NUM
ftr-418	707	3	)	)	PUNCT
ftr-418	707	4	.	.	PUNCT
ftr-418	708	1	109	109	NUM
ftr-418	708	2	.	.	PUNCT
ftr-418	709	1	peter	peter	PROPN
ftr-418	709	2	a.	a.	PROPN
ftr-418	709	3	glicklich	glicklich	PROPN
ftr-418	709	4	&	&	CCONJ
ftr-418	709	5	abraham	abraham	PROPN
ftr-418	709	6	leitner	leitner	PROPN
ftr-418	709	7	,	,	PUNCT
ftr-418	709	8	loss	loss	NOUN
ftr-418	709	9	importation	importation	NOUN
ftr-418	709	10	—	—	PUNCT
ftr-418	709	11	opportunities	opportunity	NOUN
ftr-418	709	12	and	and	CCONJ
ftr-418	709	13	limitations	limitation	NOUN
ftr-418	709	14	,	,	PUNCT
ftr-418	709	15	tax	tax	NOUN
ftr-418	709	16	notes	note	NOUN
ftr-418	709	17	today	today	NOUN
ftr-418	709	18	,	,	PUNCT
ftr-418	709	19	paragraph	paragraph	NOUN
ftr-418	709	20	41	41	NUM
ftr-418	709	21	,	,	PUNCT
ftr-418	709	22	feb	feb	PROPN
ftr-418	709	23	.	.	PROPN
ftr-418	709	24	16	16	NUM
ftr-418	709	25	,	,	PUNCT
ftr-418	709	26	1999	1999	NUM
ftr-418	709	27	,	,	PUNCT
ftr-418	709	28	lexis	lexi	NOUN
ftr-418	709	29	,	,	PUNCT
ftr-418	709	30	1999	1999	NUM
ftr-418	709	31	tnt	tnt	PROPN
ftr-418	709	32	30138	30138	NUM
ftr-418	709	33	.	.	PUNCT
ftr-418	710	1	certain	certain	ADJ
ftr-418	710	2	amount	amount	NOUN
ftr-418	710	3	of	of	ADP
ftr-418	710	4	line	line	NOUN
ftr-418	710	5	drawing	draw	VERB
ftr-418	710	6	between	between	ADP
ftr-418	710	7	those	those	DET
ftr-418	710	8	activities	activity	NOUN
ftr-418	710	9	that	that	PRON
ftr-418	710	10	are	be	AUX
ftr-418	710	11	related	relate	VERB
ftr-418	710	12	to	to	ADP
ftr-418	710	13	education	education	NOUN
ftr-418	710	14	and	and	CCONJ
ftr-418	710	15	those	those	PRON
ftr-418	710	16	that	that	PRON
ftr-418	710	17	are	be	AUX
ftr-418	710	18	not.105	not.105	ADJ
ftr-418	710	19	indian	indian	ADJ
ftr-418	710	20	tribes	tribe	NOUN
ftr-418	710	21	are	be	AUX
ftr-418	710	22	treated	treat	VERB
ftr-418	710	23	like	like	ADP
ftr-418	710	24	states	state	NOUN
ftr-418	710	25	when	when	SCONJ
ftr-418	710	26	states	state	NOUN
ftr-418	710	27	are	be	AUX
ftr-418	710	28	treated	treat	VERB
ftr-418	710	29	like	like	ADP
ftr-418	710	30	section	section	NOUN
ftr-418	710	31	501	501	NUM
ftr-418	710	32	tax	tax	NOUN
ftr-418	710	33	-	-	PUNCT
ftr-418	710	34	exempt	exempt	ADJ
ftr-418	710	35	organizations	organization	NOUN
ftr-418	710	36	with	with	ADP
ftr-418	710	37	respect	respect	NOUN
ftr-418	710	38	to	to	ADP
ftr-418	710	39	their	their	PRON
ftr-418	710	40	colleges	college	NOUN
ftr-418	710	41	and	and	CCONJ
ftr-418	710	42	universities.106	universities.106	NOUN
ftr-418	710	43	thus	thus	ADV
ftr-418	710	44	,	,	PUNCT
ftr-418	710	45	indian	indian	ADJ
ftr-418	710	46	tribes	tribe	NOUN
ftr-418	710	47	are	be	AUX
ftr-418	710	48	subject	subject	ADJ
ftr-418	710	49	to	to	ADP
ftr-418	710	50	the	the	DET
ftr-418	710	51	corporate	corporate	ADJ
ftr-418	710	52	income	income	NOUN
ftr-418	710	53	tax	tax	NOUN
ftr-418	710	54	(	(	PUNCT
ftr-418	710	55	i.e.	i.e.	X
ftr-418	710	56	,	,	PUNCT
ftr-418	710	57	ubit	ubit	NOUN
ftr-418	710	58	)	)	PUNCT
ftr-418	710	59	on	on	ADP
ftr-418	710	60	any	any	DET
ftr-418	710	61	ubti	ubti	NOUN
ftr-418	710	62	earned	earn	VERB
ftr-418	710	63	by	by	ADP
ftr-418	710	64	tribal	tribal	ADJ
ftr-418	710	65	colleges	college	NOUN
ftr-418	710	66	or	or	CCONJ
ftr-418	710	67	universities	university	NOUN
ftr-418	710	68	.	.	PUNCT
ftr-418	711	1	this	this	PRON
ftr-418	711	2	is	be	AUX
ftr-418	711	3	the	the	DET
ftr-418	711	4	only	only	ADJ
ftr-418	711	5	explicit	explicit	ADJ
ftr-418	711	6	place	place	NOUN
ftr-418	711	7	in	in	ADP
ftr-418	711	8	the	the	DET
ftr-418	711	9	irc	irc	NOUN
ftr-418	711	10	that	that	SCONJ
ftr-418	711	11	specifically	specifically	ADV
ftr-418	711	12	subjects	subject	VERB
ftr-418	711	13	indian	indian	ADJ
ftr-418	711	14	tribes	tribe	NOUN
ftr-418	711	15	to	to	ADP
ftr-418	711	16	the	the	DET
ftr-418	711	17	corporate	corporate	ADJ
ftr-418	711	18	income	income	NOUN
ftr-418	711	19	tax	tax	NOUN
ftr-418	711	20	.	.	PUNCT
ftr-418	712	1	this	this	PRON
ftr-418	712	2	is	be	AUX
ftr-418	712	3	a	a	DET
ftr-418	712	4	narrow	narrow	ADJ
ftr-418	712	5	area	area	NOUN
ftr-418	712	6	to	to	PART
ftr-418	712	7	be	be	AUX
ftr-418	712	8	sure	sure	ADJ
ftr-418	712	9	,	,	PUNCT
ftr-418	712	10	but	but	CCONJ
ftr-418	712	11	may	may	AUX
ftr-418	712	12	become	become	VERB
ftr-418	712	13	more	more	ADV
ftr-418	712	14	important	important	ADJ
ftr-418	712	15	as	as	SCONJ
ftr-418	712	16	tribes	tribe	NOUN
ftr-418	712	17	use	use	VERB
ftr-418	712	18	their	their	PRON
ftr-418	712	19	new	new	ADJ
ftr-418	712	20	income	income	NOUN
ftr-418	712	21	streams	stream	NOUN
ftr-418	712	22	from	from	ADP
ftr-418	712	23	gaming	game	VERB
ftr-418	712	24	to	to	PART
ftr-418	712	25	expand	expand	VERB
ftr-418	712	26	tribal	tribal	ADJ
ftr-418	712	27	education	education	NOUN
ftr-418	712	28	programs.107	programs.107	VERB
ftr-418	712	29	3	3	NUM
ftr-418	712	30	.	.	PUNCT
ftr-418	713	1	provisions	provision	NOUN
ftr-418	713	2	shutting	shut	VERB
ftr-418	713	3	down	down	ADP
ftr-418	713	4	indian	indian	ADJ
ftr-418	713	5	tax	tax	NOUN
ftr-418	713	6	shelters	shelter	NOUN
ftr-418	713	7	–	–	PUNCT
ftr-418	713	8	with	with	ADP
ftr-418	713	9	the	the	DET
ftr-418	713	10	exception	exception	NOUN
ftr-418	713	11	of	of	ADP
ftr-418	713	12	ubit	ubit	NOUN
ftr-418	713	13	on	on	ADP
ftr-418	713	14	tribal	tribal	ADJ
ftr-418	713	15	colleges	college	NOUN
ftr-418	713	16	and	and	CCONJ
ftr-418	713	17	universities	university	NOUN
ftr-418	714	1	,	,	PUNCT
ftr-418	714	2	it	it	PRON
ftr-418	714	3	should	should	AUX
ftr-418	714	4	be	be	AUX
ftr-418	714	5	abundantly	abundantly	ADV
ftr-418	714	6	clear	clear	ADJ
ftr-418	714	7	by	by	ADP
ftr-418	714	8	now	now	ADV
ftr-418	714	9	that	that	SCONJ
ftr-418	714	10	tribes	tribe	NOUN
ftr-418	714	11	are	be	AUX
ftr-418	714	12	not	not	PART
ftr-418	714	13	subject	subject	ADJ
ftr-418	714	14	to	to	ADP
ftr-418	714	15	federal	federal	ADJ
ftr-418	714	16	income	income	NOUN
ftr-418	714	17	taxation	taxation	NOUN
ftr-418	714	18	.	.	PUNCT
ftr-418	715	1	while	while	SCONJ
ftr-418	715	2	the	the	DET
ftr-418	715	3	irs	irs	PROPN
ftr-418	715	4	has	have	AUX
ftr-418	715	5	recognized	recognize	VERB
ftr-418	715	6	this	this	DET
ftr-418	715	7	status	status	NOUN
ftr-418	715	8	,	,	PUNCT
ftr-418	715	9	it	it	PRON
ftr-418	715	10	has	have	AUX
ftr-418	715	11	been	be	AUX
ftr-418	715	12	vigilant	vigilant	ADJ
ftr-418	715	13	in	in	ADP
ftr-418	715	14	preventing	prevent	VERB
ftr-418	715	15	tribes	tribe	NOUN
ftr-418	715	16	from	from	ADP
ftr-418	715	17	taking	take	VERB
ftr-418	715	18	advantage	advantage	NOUN
ftr-418	715	19	of	of	ADP
ftr-418	715	20	their	their	PRON
ftr-418	715	21	tax	tax	NOUN
ftr-418	715	22	-	-	PUNCT
ftr-418	715	23	free	free	ADJ
ftr-418	715	24	status	status	NOUN
ftr-418	715	25	to	to	PART
ftr-418	715	26	aid	aid	VERB
ftr-418	715	27	in	in	ADP
ftr-418	715	28	tax	tax	NOUN
ftr-418	715	29	shelter	shelter	NOUN
ftr-418	715	30	transactions	transaction	NOUN
ftr-418	715	31	.	.	PUNCT
ftr-418	716	1	tribes	tribe	NOUN
ftr-418	716	2	are108	are108	ADV
ftr-418	716	3	in	in	ADP
ftr-418	716	4	a	a	DET
ftr-418	716	5	unique	unique	ADJ
ftr-418	716	6	position	position	NOUN
ftr-418	716	7	to	to	PART
ftr-418	716	8	act	act	VERB
ftr-418	716	9	as	as	ADP
ftr-418	716	10	accommodating	accommodate	VERB
ftr-418	716	11	parties	party	NOUN
ftr-418	716	12	in	in	ADP
ftr-418	716	13	transactions	transaction	NOUN
ftr-418	716	14	among	among	ADP
ftr-418	716	15	taxpaying	taxpaying	NOUN
ftr-418	716	16	entities	entity	NOUN
ftr-418	716	17	.	.	PUNCT
ftr-418	717	1	the	the	DET
ftr-418	717	2	goal	goal	NOUN
ftr-418	717	3	of	of	ADP
ftr-418	717	4	such	such	ADJ
ftr-418	717	5	transactions	transaction	NOUN
ftr-418	717	6	is	be	AUX
ftr-418	717	7	to	to	PART
ftr-418	717	8	shift	shift	VERB
ftr-418	717	9	the	the	DET
ftr-418	717	10	unpleasant	unpleasant	ADJ
ftr-418	717	11	tax	tax	NOUN
ftr-418	717	12	consequences	consequence	NOUN
ftr-418	717	13	of	of	ADP
ftr-418	717	14	a	a	DET
ftr-418	717	15	deal	deal	NOUN
ftr-418	717	16	on	on	ADP
ftr-418	717	17	to	to	ADP
ftr-418	717	18	the	the	DET
ftr-418	717	19	indian	indian	PROPN
ftr-418	717	20	tribe	tribe	NOUN
ftr-418	717	21	,	,	PUNCT
ftr-418	717	22	which	which	PRON
ftr-418	717	23	,	,	PUNCT
ftr-418	717	24	since	since	SCONJ
ftr-418	717	25	it	it	PRON
ftr-418	717	26	does	do	AUX
ftr-418	717	27	not	not	PART
ftr-418	717	28	pay	pay	VERB
ftr-418	717	29	taxes	taxis	NOUN
ftr-418	717	30	,	,	PUNCT
ftr-418	717	31	is	be	AUX
ftr-418	717	32	indifferent	indifferent	ADJ
ftr-418	717	33	to	to	ADP
ftr-418	717	34	such	such	ADJ
ftr-418	717	35	consequences	consequence	NOUN
ftr-418	717	36	.	.	PUNCT
ftr-418	718	1	the	the	DET
ftr-418	718	2	tribe	tribe	NOUN
ftr-418	718	3	,	,	PUNCT
ftr-418	718	4	of	of	ADP
ftr-418	718	5	course	course	NOUN
ftr-418	718	6	,	,	PUNCT
ftr-418	718	7	receives	receive	VERB
ftr-418	718	8	a	a	DET
ftr-418	718	9	fee	fee	NOUN
ftr-418	718	10	for	for	ADP
ftr-418	718	11	its	its	PRON
ftr-418	718	12	part	part	NOUN
ftr-418	718	13	in	in	ADP
ftr-418	718	14	the	the	DET
ftr-418	718	15	deal	deal	NOUN
ftr-418	718	16	.	.	PUNCT
ftr-418	719	1	an	an	DET
ftr-418	719	2	example	example	NOUN
ftr-418	719	3	of	of	ADP
ftr-418	719	4	such	such	DET
ftr-418	719	5	a	a	DET
ftr-418	719	6	shelter	shelter	NOUN
ftr-418	719	7	that	that	PRON
ftr-418	719	8	was	be	AUX
ftr-418	719	9	popular	popular	ADJ
ftr-418	719	10	in	in	ADP
ftr-418	719	11	recent	recent	ADJ
ftr-418	719	12	years	year	NOUN
ftr-418	719	13	involved	involve	VERB
ftr-418	719	14	the	the	DET
ftr-418	719	15	indian	indian	ADJ
ftr-418	719	16	tribe	tribe	NOUN
ftr-418	719	17	acting	act	VERB
ftr-418	719	18	as	as	ADP
ftr-418	719	19	an	an	DET
ftr-418	719	20	intermediary	intermediary	NOUN
ftr-418	719	21	between	between	ADP
ftr-418	719	22	the	the	DET
ftr-418	719	23	seller	seller	NOUN
ftr-418	719	24	and	and	CCONJ
ftr-418	719	25	the	the	DET
ftr-418	719	26	buyer	buyer	NOUN
ftr-418	719	27	of	of	ADP
ftr-418	719	28	a	a	DET
ftr-418	719	29	business	business	NOUN
ftr-418	719	30	.	.	PUNCT
ftr-418	720	1	a	a	DET
ftr-418	720	2	seller	seller	NOUN
ftr-418	720	3	of	of	ADP
ftr-418	720	4	an	an	DET
ftr-418	720	5	incorporated	incorporated	ADJ
ftr-418	720	6	business	business	NOUN
ftr-418	720	7	with	with	ADP
ftr-418	720	8	a	a	DET
ftr-418	720	9	high	high	ADJ
ftr-418	720	10	stock	stock	NOUN
ftr-418	720	11	basis	basis	NOUN
ftr-418	720	12	,	,	PUNCT
ftr-418	720	13	but	but	CCONJ
ftr-418	720	14	low109	low109	VERB
ftr-418	720	15	asset	asset	NOUN
ftr-418	720	16	basis	basis	NOUN
ftr-418	720	17	,	,	PUNCT
ftr-418	720	18	would	would	AUX
ftr-418	720	19	prefer	prefer	VERB
ftr-418	720	20	to	to	PART
ftr-418	720	21	sell	sell	VERB
ftr-418	720	22	stock	stock	NOUN
ftr-418	720	23	rather	rather	ADV
ftr-418	720	24	than	than	ADP
ftr-418	720	25	assets	asset	NOUN
ftr-418	720	26	in	in	ADP
ftr-418	720	27	order	order	NOUN
ftr-418	720	28	to	to	PART
ftr-418	720	29	minimize	minimize	VERB
ftr-418	720	30	his	his	PRON
ftr-418	720	31	368	368	NUM
ftr-418	720	32	florida	florida	PROPN
ftr-418	720	33	tax	tax	NOUN
ftr-418	720	34	review	review	NOUN
ftr-418	720	35	[	[	X
ftr-418	720	36	vol.6:4	vol.6:4	ADP
ftr-418	720	37	110	110	NUM
ftr-418	720	38	.	.	PUNCT
ftr-418	720	39	regs	regs	PROPN
ftr-418	720	40	.	.	PUNCT
ftr-418	721	1	§	§	PROPN
ftr-418	721	2	1.337(d)-4	1.337(d)-4	NUM
ftr-418	721	3	(	(	PUNCT
ftr-418	721	4	as	as	SCONJ
ftr-418	721	5	amended	amend	VERB
ftr-418	721	6	in	in	ADP
ftr-418	721	7	1998	1998	NUM
ftr-418	721	8	)	)	PUNCT
ftr-418	721	9	.	.	PUNCT
ftr-418	722	1	111	111	NUM
ftr-418	722	2	.	.	PUNCT
ftr-418	723	1	i	i	PRON
ftr-418	723	2	d.	d.	PROPN
ftr-418	723	3	112	112	NUM
ftr-418	723	4	.	.	PUNCT
ftr-418	723	5	regs	regs	PROPN
ftr-418	723	6	.	.	PUNCT
ftr-418	724	1	§	§	PROPN
ftr-418	724	2	1.337(d)-4(c)(2)(iv	1.337(d)-4(c)(2)(iv	NUM
ftr-418	724	3	)	)	PUNCT
ftr-418	724	4	(	(	PUNCT
ftr-418	724	5	as	as	SCONJ
ftr-418	724	6	amended	amend	VERB
ftr-418	724	7	in	in	ADP
ftr-418	724	8	1998	1998	NUM
ftr-418	724	9	)	)	PUNCT
ftr-418	724	10	.	.	PUNCT
ftr-418	725	1	tribes	tribe	NOUN
ftr-418	725	2	,	,	PUNCT
ftr-418	725	3	presumably	presumably	ADV
ftr-418	725	4	in	in	ADP
ftr-418	725	5	an	an	DET
ftr-418	725	6	attempt	attempt	NOUN
ftr-418	725	7	to	to	PART
ftr-418	725	8	protect	protect	VERB
ftr-418	725	9	their	their	PRON
ftr-418	725	10	fee	fee	NOUN
ftr-418	725	11	income	income	NOUN
ftr-418	725	12	,	,	PUNCT
ftr-418	725	13	complained	complain	VERB
ftr-418	725	14	that	that	SCONJ
ftr-418	725	15	treating	treat	VERB
ftr-418	725	16	tribes	tribe	NOUN
ftr-418	725	17	as	as	ADP
ftr-418	725	18	“	"	PUNCT
ftr-418	725	19	tax	tax	NOUN
ftr-418	725	20	exempt	exempt	ADJ
ftr-418	725	21	entities	entity	NOUN
ftr-418	725	22	”	"	PUNCT
ftr-418	725	23	for	for	ADP
ftr-418	725	24	this	this	DET
ftr-418	725	25	narrow	narrow	ADJ
ftr-418	725	26	purpose	purpose	NOUN
ftr-418	725	27	would	would	AUX
ftr-418	725	28	be	be	AUX
ftr-418	725	29	the	the	DET
ftr-418	725	30	first	first	ADJ
ftr-418	725	31	step	step	NOUN
ftr-418	725	32	towards	towards	ADP
ftr-418	725	33	subjecting	subject	VERB
ftr-418	725	34	tribes	tribe	NOUN
ftr-418	725	35	to	to	PART
ftr-418	725	36	ubit	ubit	VERB
ftr-418	725	37	on	on	ADP
ftr-418	725	38	all	all	PRON
ftr-418	725	39	of	of	ADP
ftr-418	725	40	the	the	DET
ftr-418	725	41	their	their	PRON
ftr-418	725	42	unrelated	unrelated	ADJ
ftr-418	725	43	activities	activity	NOUN
ftr-418	725	44	(	(	PUNCT
ftr-418	725	45	not	not	PART
ftr-418	725	46	just	just	ADV
ftr-418	725	47	on	on	ADP
ftr-418	725	48	the	the	DET
ftr-418	725	49	ubti	ubti	NOUN
ftr-418	725	50	of	of	ADP
ftr-418	725	51	tribal	tribal	ADJ
ftr-418	725	52	colleges	college	NOUN
ftr-418	725	53	)	)	PUNCT
ftr-418	725	54	and	and	CCONJ
ftr-418	725	55	thus	thus	ADV
ftr-418	725	56	was	be	AUX
ftr-418	725	57	beyond	beyond	ADP
ftr-418	725	58	the	the	DET
ftr-418	725	59	rule	rule	NOUN
ftr-418	725	60	-	-	PUNCT
ftr-418	725	61	making	make	VERB
ftr-418	725	62	power	power	NOUN
ftr-418	725	63	of	of	ADP
ftr-418	725	64	the	the	DET
ftr-418	725	65	treasury	treasury	NOUN
ftr-418	725	66	.	.	PUNCT
ftr-418	726	1	see	see	VERB
ftr-418	726	2	letter	letter	NOUN
ftr-418	726	3	from	from	ADP
ftr-418	726	4	hans	hans	PROPN
ftr-418	726	5	walker	walker	PROPN
ftr-418	726	6	jr	jr	PROPN
ftr-418	726	7	.	.	PROPN
ftr-418	726	8	,	,	PUNCT
ftr-418	726	9	attorney	attorney	NOUN
ftr-418	726	10	for	for	ADP
ftr-418	726	11	mississippi	mississippi	PROPN
ftr-418	726	12	band	band	NOUN
ftr-418	726	13	of	of	ADP
ftr-418	726	14	choctaw	choctaw	PROPN
ftr-418	726	15	indians	indians	PROPN
ftr-418	726	16	,	,	PUNCT
ftr-418	726	17	to	to	ADP
ftr-418	726	18	commissioner	commissioner	NOUN
ftr-418	726	19	,	,	PUNCT
ftr-418	726	20	internal	internal	ADJ
ftr-418	726	21	revenue	revenue	NOUN
ftr-418	726	22	service	service	NOUN
ftr-418	726	23	(	(	PUNCT
ftr-418	726	24	april	april	PROPN
ftr-418	726	25	15	15	NUM
ftr-418	726	26	,	,	PUNCT
ftr-418	726	27	1997	1997	NUM
ftr-418	726	28	)	)	PUNCT
ftr-418	726	29	reprinted	reprint	VERB
ftr-418	726	30	in	in	ADP
ftr-418	726	31	tax	tax	NOUN
ftr-418	726	32	notes	note	NOUN
ftr-418	726	33	today	today	NOUN
ftr-418	726	34	,	,	PUNCT
ftr-418	726	35	may	may	AUX
ftr-418	726	36	22	22	NUM
ftr-418	726	37	,	,	PUNCT
ftr-418	726	38	1997	1997	NUM
ftr-418	726	39	,	,	PUNCT
ftr-418	726	40	lexis	lexis	X
ftr-418	726	41	,	,	PUNCT
ftr-418	726	42	97	97	NUM
ftr-418	726	43	tnt	tnt	PROPN
ftr-418	726	44	99	99	NUM
ftr-418	726	45	-	-	SYM
ftr-418	726	46	29	29	NUM
ftr-418	726	47	.	.	PUNCT
ftr-418	727	1	gain	gain	NOUN
ftr-418	727	2	.	.	PUNCT
ftr-418	728	1	a	a	DET
ftr-418	728	2	buyer	buyer	NOUN
ftr-418	728	3	,	,	PUNCT
ftr-418	728	4	on	on	ADP
ftr-418	728	5	the	the	DET
ftr-418	728	6	other	other	ADJ
ftr-418	728	7	hand	hand	NOUN
ftr-418	728	8	,	,	PUNCT
ftr-418	728	9	would	would	AUX
ftr-418	728	10	prefer	prefer	VERB
ftr-418	728	11	to	to	PART
ftr-418	728	12	buy	buy	VERB
ftr-418	728	13	assets	asset	NOUN
ftr-418	728	14	rather	rather	ADV
ftr-418	728	15	than	than	ADP
ftr-418	728	16	stock	stock	NOUN
ftr-418	728	17	in	in	ADP
ftr-418	728	18	order	order	NOUN
ftr-418	728	19	to	to	PART
ftr-418	728	20	take	take	VERB
ftr-418	728	21	a	a	DET
ftr-418	728	22	stepped	step	VERB
ftr-418	728	23	-	-	PUNCT
ftr-418	728	24	up	up	NOUN
ftr-418	728	25	,	,	PUNCT
ftr-418	728	26	fair	fair	ADJ
ftr-418	728	27	market	market	NOUN
ftr-418	728	28	value	value	NOUN
ftr-418	728	29	basis	basis	NOUN
ftr-418	728	30	in	in	ADP
ftr-418	728	31	the	the	DET
ftr-418	728	32	assets	asset	NOUN
ftr-418	728	33	.	.	PUNCT
ftr-418	729	1	to	to	PART
ftr-418	729	2	accomplish	accomplish	VERB
ftr-418	729	3	both	both	DET
ftr-418	729	4	goals	goal	NOUN
ftr-418	729	5	,	,	PUNCT
ftr-418	729	6	the	the	DET
ftr-418	729	7	seller	seller	NOUN
ftr-418	729	8	would	would	AUX
ftr-418	729	9	sell	sell	VERB
ftr-418	729	10	the	the	DET
ftr-418	729	11	stock	stock	NOUN
ftr-418	729	12	to	to	ADP
ftr-418	729	13	an	an	DET
ftr-418	729	14	indian	indian	ADJ
ftr-418	729	15	tribe	tribe	NOUN
ftr-418	729	16	.	.	PUNCT
ftr-418	730	1	the	the	DET
ftr-418	730	2	indian	indian	PROPN
ftr-418	730	3	tribe	tribe	NOUN
ftr-418	730	4	would	would	AUX
ftr-418	730	5	then	then	ADV
ftr-418	730	6	liquidate	liquidate	VERB
ftr-418	730	7	the	the	DET
ftr-418	730	8	corporation	corporation	NOUN
ftr-418	730	9	and	and	CCONJ
ftr-418	730	10	sell	sell	VERB
ftr-418	730	11	the	the	DET
ftr-418	730	12	assets	asset	NOUN
ftr-418	730	13	of	of	ADP
ftr-418	730	14	the	the	DET
ftr-418	730	15	business	business	NOUN
ftr-418	730	16	to	to	ADP
ftr-418	730	17	the	the	DET
ftr-418	730	18	buyer	buyer	NOUN
ftr-418	730	19	.	.	PUNCT
ftr-418	731	1	thus	thus	ADV
ftr-418	731	2	,	,	PUNCT
ftr-418	731	3	the	the	DET
ftr-418	731	4	seller	seller	NOUN
ftr-418	731	5	minimized	minimize	VERB
ftr-418	731	6	his	his	PRON
ftr-418	731	7	gain	gain	NOUN
ftr-418	731	8	by	by	ADP
ftr-418	731	9	selling	sell	VERB
ftr-418	731	10	his	his	PRON
ftr-418	731	11	high	high	ADJ
ftr-418	731	12	basis	basis	NOUN
ftr-418	731	13	stock	stock	NOUN
ftr-418	731	14	.	.	PUNCT
ftr-418	732	1	the	the	DET
ftr-418	732	2	buyer	buyer	NOUN
ftr-418	732	3	received	receive	VERB
ftr-418	732	4	the	the	DET
ftr-418	732	5	stepped	step	VERB
ftr-418	732	6	up	up	ADP
ftr-418	732	7	basis	basis	NOUN
ftr-418	732	8	he	he	PRON
ftr-418	732	9	desired	desire	VERB
ftr-418	732	10	–	–	PUNCT
ftr-418	732	11	along	along	ADP
ftr-418	732	12	with	with	ADP
ftr-418	732	13	the	the	DET
ftr-418	732	14	resultant	resultant	NOUN
ftr-418	732	15	increase	increase	NOUN
ftr-418	732	16	in	in	ADP
ftr-418	732	17	depreciation	depreciation	NOUN
ftr-418	732	18	or	or	CCONJ
ftr-418	732	19	amortization	amortization	NOUN
ftr-418	732	20	deductions	deduction	NOUN
ftr-418	732	21	.	.	PUNCT
ftr-418	733	1	in	in	ADP
ftr-418	733	2	1998	1998	NUM
ftr-418	733	3	,	,	PUNCT
ftr-418	733	4	the	the	DET
ftr-418	733	5	treasury	treasury	PROPN
ftr-418	733	6	department	department	PROPN
ftr-418	733	7	issued	issue	VERB
ftr-418	733	8	regulations	regulation	NOUN
ftr-418	733	9	under	under	ADP
ftr-418	733	10	section	section	NOUN
ftr-418	733	11	337	337	NUM
ftr-418	733	12	to	to	PART
ftr-418	733	13	shut	shut	VERB
ftr-418	733	14	down	down	ADP
ftr-418	733	15	this	this	DET
ftr-418	733	16	transaction	transaction	NOUN
ftr-418	733	17	.	.	PUNCT
ftr-418	734	1	under	under	ADP
ftr-418	734	2	the	the	DET
ftr-418	734	3	new	new	ADJ
ftr-418	734	4	regulations	regulation	NOUN
ftr-418	734	5	,	,	PUNCT
ftr-418	734	6	a	a	DET
ftr-418	734	7	corporation	corporation	NOUN
ftr-418	734	8	that110	that110	PROPN
ftr-418	734	9	transfers	transfer	VERB
ftr-418	734	10	assets	asset	NOUN
ftr-418	734	11	to	to	ADP
ftr-418	734	12	a	a	DET
ftr-418	734	13	tax	tax	NOUN
ftr-418	734	14	-	-	PUNCT
ftr-418	734	15	exempt	exempt	ADJ
ftr-418	734	16	entity	entity	NOUN
ftr-418	734	17	(	(	PUNCT
ftr-418	734	18	such	such	ADJ
ftr-418	734	19	as	as	ADP
ftr-418	734	20	upon	upon	SCONJ
ftr-418	734	21	its	its	PRON
ftr-418	734	22	liquidation	liquidation	NOUN
ftr-418	734	23	)	)	PUNCT
ftr-418	734	24	must	must	AUX
ftr-418	734	25	recognize	recognize	VERB
ftr-418	734	26	any	any	DET
ftr-418	734	27	built	build	VERB
ftr-418	734	28	in	in	ADP
ftr-418	734	29	gain	gain	NOUN
ftr-418	734	30	inherent	inherent	ADJ
ftr-418	734	31	in	in	ADP
ftr-418	734	32	its	its	PRON
ftr-418	734	33	assets	asset	NOUN
ftr-418	734	34	as	as	SCONJ
ftr-418	734	35	if	if	SCONJ
ftr-418	734	36	the	the	DET
ftr-418	734	37	assets	asset	NOUN
ftr-418	734	38	had	have	AUX
ftr-418	734	39	been	be	AUX
ftr-418	734	40	sold	sell	VERB
ftr-418	734	41	for	for	ADP
ftr-418	734	42	their	their	PRON
ftr-418	734	43	fair	fair	ADJ
ftr-418	734	44	market	market	NOUN
ftr-418	734	45	value	value	NOUN
ftr-418	734	46	immediately	immediately	ADV
ftr-418	734	47	before	before	ADP
ftr-418	734	48	the	the	DET
ftr-418	734	49	transfer	transfer	NOUN
ftr-418	734	50	.	.	PUNCT
ftr-418	735	1	a	a	DET
ftr-418	735	2	tribe	tribe	NOUN
ftr-418	735	3	is	be	AUX
ftr-418	735	4	treated	treat	VERB
ftr-418	735	5	as111	as111	PROPN
ftr-418	735	6	a	a	DET
ftr-418	735	7	“	"	PUNCT
ftr-418	735	8	tax	tax	NOUN
ftr-418	735	9	exempt	exempt	ADJ
ftr-418	735	10	entity	entity	NOUN
ftr-418	735	11	”	"	PUNCT
ftr-418	735	12	for	for	ADP
ftr-418	735	13	this	this	DET
ftr-418	735	14	narrow	narrow	ADJ
ftr-418	735	15	purpose	purpose	NOUN
ftr-418	735	16	.	.	PUNCT
ftr-418	736	1	while	while	SCONJ
ftr-418	736	2	this	this	DET
ftr-418	736	3	tax	tax	NOUN
ftr-418	736	4	shelter	shelter	NOUN
ftr-418	736	5	has	have	AUX
ftr-418	736	6	been112	been112	PROPN
ftr-418	736	7	shut	shut	VERB
ftr-418	736	8	down	down	ADP
ftr-418	736	9	,	,	PUNCT
ftr-418	736	10	certainly	certainly	ADV
ftr-418	736	11	there	there	PRON
ftr-418	736	12	is	be	VERB
ftr-418	736	13	the	the	DET
ftr-418	736	14	possibility	possibility	NOUN
ftr-418	736	15	that	that	SCONJ
ftr-418	736	16	other	other	ADJ
ftr-418	736	17	shelters	shelter	NOUN
ftr-418	736	18	may	may	AUX
ftr-418	736	19	be	be	AUX
ftr-418	736	20	operating	operate	VERB
ftr-418	736	21	to	to	PART
ftr-418	736	22	take	take	VERB
ftr-418	736	23	advantage	advantage	NOUN
ftr-418	736	24	of	of	ADP
ftr-418	736	25	the	the	DET
ftr-418	736	26	tax	tax	NOUN
ftr-418	736	27	-	-	PUNCT
ftr-418	736	28	exempt	exempt	ADJ
ftr-418	736	29	status	status	NOUN
ftr-418	736	30	of	of	ADP
ftr-418	736	31	indian	indian	ADJ
ftr-418	736	32	tribes	tribe	NOUN
ftr-418	736	33	.	.	PUNCT
ftr-418	737	1	c.	c.	PROPN
ftr-418	737	2	summary	summary	PROPN
ftr-418	737	3	indian	indian	ADJ
ftr-418	737	4	tribes	tribe	NOUN
ftr-418	737	5	and	and	CCONJ
ftr-418	737	6	federally	federally	ADV
ftr-418	737	7	charted	chart	VERB
ftr-418	737	8	tribal	tribal	ADJ
ftr-418	737	9	corporations	corporation	NOUN
ftr-418	737	10	are	be	AUX
ftr-418	737	11	not	not	PART
ftr-418	737	12	subject	subject	ADJ
ftr-418	737	13	to	to	ADP
ftr-418	737	14	federal	federal	ADJ
ftr-418	737	15	income	income	NOUN
ftr-418	737	16	taxes	taxis	NOUN
ftr-418	737	17	on	on	ADP
ftr-418	737	18	any	any	PRON
ftr-418	737	19	of	of	ADP
ftr-418	737	20	their	their	PRON
ftr-418	737	21	activities	activity	NOUN
ftr-418	737	22	–	–	PUNCT
ftr-418	737	23	governmental	governmental	ADJ
ftr-418	737	24	or	or	CCONJ
ftr-418	737	25	proprietary	proprietary	ADJ
ftr-418	737	26	and	and	CCONJ
ftr-418	737	27	on	on	ADP
ftr-418	737	28	or	or	CCONJ
ftr-418	737	29	off	off	ADP
ftr-418	737	30	reservation	reservation	NOUN
ftr-418	737	31	.	.	PUNCT
ftr-418	738	1	this	this	PRON
ftr-418	738	2	is	be	AUX
ftr-418	738	3	the	the	DET
ftr-418	738	4	result	result	NOUN
ftr-418	738	5	of	of	ADP
ftr-418	738	6	the	the	DET
ftr-418	738	7	irs	irs	PROPN
ftr-418	738	8	’s	’s	PART
ftr-418	738	9	interpretation	interpretation	NOUN
ftr-418	738	10	that	that	SCONJ
ftr-418	738	11	tribes	tribe	NOUN
ftr-418	738	12	are	be	AUX
ftr-418	738	13	not	not	PART
ftr-418	738	14	embraced	embrace	VERB
ftr-418	738	15	by	by	ADP
ftr-418	738	16	the	the	DET
ftr-418	738	17	irc	irc	NOUN
ftr-418	738	18	and	and	CCONJ
ftr-418	738	19	thus	thus	ADV
ftr-418	738	20	are	be	AUX
ftr-418	738	21	not	not	PART
ftr-418	738	22	subject	subject	ADJ
ftr-418	738	23	to	to	ADP
ftr-418	738	24	income	income	NOUN
ftr-418	738	25	tax	tax	NOUN
ftr-418	738	26	.	.	PUNCT
ftr-418	739	1	the	the	DET
ftr-418	739	2	only	only	ADJ
ftr-418	739	3	exception	exception	NOUN
ftr-418	739	4	is	be	AUX
ftr-418	739	5	that	that	SCONJ
ftr-418	739	6	the	the	DET
ftr-418	739	7	federal	federal	ADJ
ftr-418	739	8	corporate	corporate	ADJ
ftr-418	739	9	income	income	NOUN
ftr-418	739	10	tax	tax	NOUN
ftr-418	739	11	applies	apply	VERB
ftr-418	739	12	to	to	ADP
ftr-418	739	13	any	any	DET
ftr-418	739	14	ubti	ubti	NOUN
ftr-418	739	15	of	of	ADP
ftr-418	739	16	tribal	tribal	ADJ
ftr-418	739	17	colleges	college	NOUN
ftr-418	739	18	.	.	PUNCT
ftr-418	740	1	in	in	ADP
ftr-418	740	2	addition	addition	NOUN
ftr-418	740	3	,	,	PUNCT
ftr-418	740	4	state	state	NOUN
ftr-418	740	5	chartered	charter	VERB
ftr-418	740	6	tribal	tribal	ADJ
ftr-418	740	7	corporations	corporation	NOUN
ftr-418	740	8	are	be	AUX
ftr-418	740	9	fully	fully	ADV
ftr-418	740	10	subject	subject	ADJ
ftr-418	740	11	to	to	ADP
ftr-418	740	12	the	the	DET
ftr-418	740	13	corporate	corporate	ADJ
ftr-418	740	14	income	income	NOUN
ftr-418	740	15	tax	tax	NOUN
ftr-418	740	16	.	.	PUNCT
ftr-418	741	1	analysis	analysis	NOUN
ftr-418	741	2	and	and	CCONJ
ftr-418	741	3	support	support	NOUN
ftr-418	741	4	for	for	ADP
ftr-418	741	5	these	these	DET
ftr-418	741	6	positions	position	NOUN
ftr-418	741	7	are	be	AUX
ftr-418	741	8	lacking	lack	VERB
ftr-418	741	9	.	.	PUNCT
ftr-418	742	1	iii	iii	X
ftr-418	742	2	.	.	PUNCT
ftr-418	742	3	federal	federal	ADJ
ftr-418	742	4	taxation	taxation	NOUN
ftr-418	742	5	of	of	ADP
ftr-418	742	6	states	state	NOUN
ftr-418	742	7	given	give	VERB
ftr-418	742	8	the	the	DET
ftr-418	742	9	confusion	confusion	NOUN
ftr-418	742	10	over	over	ADP
ftr-418	742	11	the	the	DET
ftr-418	742	12	rationale	rationale	NOUN
ftr-418	742	13	behind	behind	ADP
ftr-418	742	14	the	the	DET
ftr-418	742	15	non	non	NOUN
ftr-418	742	16	-	-	NOUN
ftr-418	742	17	taxation	taxation	NOUN
ftr-418	742	18	of	of	ADP
ftr-418	742	19	indian	indian	ADJ
ftr-418	742	20	tribes	tribe	NOUN
ftr-418	742	21	,	,	PUNCT
ftr-418	742	22	it	it	PRON
ftr-418	742	23	is	be	AUX
ftr-418	742	24	instructive	instructive	ADJ
ftr-418	742	25	to	to	PART
ftr-418	742	26	review	review	VERB
ftr-418	742	27	the	the	DET
ftr-418	742	28	federal	federal	ADJ
ftr-418	742	29	taxation	taxation	NOUN
ftr-418	742	30	of	of	ADP
ftr-418	742	31	another	another	DET
ftr-418	742	32	type	type	NOUN
ftr-418	742	33	of	of	ADP
ftr-418	742	34	subfederal	subfederal	ADJ
ftr-418	742	35	government	government	NOUN
ftr-418	742	36	–	–	PUNCT
ftr-418	742	37	that	that	PRON
ftr-418	742	38	of	of	ADP
ftr-418	742	39	the	the	DET
ftr-418	742	40	states	state	NOUN
ftr-418	742	41	.	.	PUNCT
ftr-418	743	1	here	here	ADV
ftr-418	743	2	the	the	DET
ftr-418	743	3	record	record	NOUN
ftr-418	743	4	is	be	AUX
ftr-418	743	5	much	much	ADV
ftr-418	743	6	more	more	ADV
ftr-418	743	7	developed	developed	ADJ
ftr-418	743	8	,	,	PUNCT
ftr-418	743	9	yet	yet	CCONJ
ftr-418	743	10	still	still	ADV
ftr-418	743	11	filled	fill	VERB
ftr-418	743	12	with	with	ADP
ftr-418	743	13	confusion	confusion	NOUN
ftr-418	743	14	.	.	PUNCT
ftr-418	744	1	like	like	ADP
ftr-418	744	2	indian	indian	ADJ
ftr-418	744	3	tribes	tribe	NOUN
ftr-418	744	4	,	,	PUNCT
ftr-418	744	5	states	state	NOUN
ftr-418	744	6	have	have	AUX
ftr-418	744	7	engaged	engage	VERB
ftr-418	744	8	in	in	ADP
ftr-418	744	9	commercial	commercial	ADJ
ftr-418	744	10	/	/	SYM
ftr-418	744	11	non	non	ADJ
ftr-418	744	12	-	-	ADJ
ftr-418	744	13	governmental	governmental	ADJ
ftr-418	744	14	activities	activity	NOUN
ftr-418	744	15	over	over	ADP
ftr-418	744	16	the	the	DET
ftr-418	744	17	years	year	NOUN
ftr-418	744	18	.	.	PUNCT
ftr-418	745	1	states	state	NOUN
ftr-418	745	2	engage	engage	VERB
ftr-418	745	3	in	in	ADP
ftr-418	745	4	such	such	ADJ
ftr-418	745	5	lucrative	lucrative	ADJ
ftr-418	745	6	businesses	business	NOUN
ftr-418	745	7	as	as	ADP
ftr-418	745	8	lotteries	lottery	NOUN
ftr-418	745	9	,	,	PUNCT
ftr-418	745	10	pension	pension	NOUN
ftr-418	745	11	funds	fund	NOUN
ftr-418	745	12	,	,	PUNCT
ftr-418	745	13	liquor	liquor	NOUN
ftr-418	745	14	stores	store	NOUN
ftr-418	745	15	,	,	PUNCT
ftr-418	745	16	utilities	utility	NOUN
ftr-418	745	17	,	,	PUNCT
ftr-418	745	18	and	and	CCONJ
ftr-418	745	19	hotel	hotel	NOUN
ftr-418	745	20	2004	2004	NUM
ftr-418	745	21	]	]	PUNCT
ftr-418	745	22	leaving	leave	VERB
ftr-418	745	23	money	money	NOUN
ftr-418	745	24	on	on	ADP
ftr-418	745	25	the	the	DET
ftr-418	745	26	table(s	table(s	NOUN
ftr-418	745	27	)	)	PUNCT
ftr-418	745	28	369	369	NUM
ftr-418	745	29	113	113	NUM
ftr-418	745	30	.	.	PUNCT
ftr-418	746	1	e.g.	e.g.	ADV
ftr-418	746	2	,	,	PUNCT
ftr-418	746	3	aprill	aprill	PROPN
ftr-418	746	4	,	,	PUNCT
ftr-418	746	5	supra	supra	PROPN
ftr-418	746	6	note	note	NOUN
ftr-418	746	7	96	96	NUM
ftr-418	746	8	,	,	PUNCT
ftr-418	746	9	at	at	ADP
ftr-418	746	10	479	479	NUM
ftr-418	746	11	-	-	SYM
ftr-418	746	12	96	96	NUM
ftr-418	746	13	.	.	PUNCT
ftr-418	747	1	for	for	ADP
ftr-418	747	2	a	a	DET
ftr-418	747	3	discussion	discussion	NOUN
ftr-418	747	4	on	on	ADP
ftr-418	747	5	state	state	NOUN
ftr-418	747	6	lotteries	lottery	NOUN
ftr-418	747	7	,	,	PUNCT
ftr-418	747	8	see	see	VERB
ftr-418	747	9	infra	infra	NOUN
ftr-418	747	10	part	part	NOUN
ftr-418	747	11	v.a.2	v.a.2	NOUN
ftr-418	747	12	.	.	PUNCT
ftr-418	748	1	whenever	whenever	SCONJ
ftr-418	748	2	tax	tax	NOUN
ftr-418	748	3	revenues	revenue	NOUN
ftr-418	748	4	shrink	shrink	VERB
ftr-418	748	5	,	,	PUNCT
ftr-418	748	6	states	state	NOUN
ftr-418	748	7	may	may	AUX
ftr-418	748	8	attempt	attempt	VERB
ftr-418	748	9	to	to	PART
ftr-418	748	10	make	make	VERB
ftr-418	748	11	up	up	ADP
ftr-418	748	12	the	the	DET
ftr-418	748	13	shortfall	shortfall	NOUN
ftr-418	748	14	by	by	ADP
ftr-418	748	15	entering	enter	VERB
ftr-418	748	16	into	into	ADP
ftr-418	748	17	innovative	innovative	ADJ
ftr-418	748	18	(	(	PUNCT
ftr-418	748	19	and	and	CCONJ
ftr-418	748	20	humorous	humorous	ADJ
ftr-418	748	21	)	)	PUNCT
ftr-418	748	22	commercial	commercial	ADJ
ftr-418	748	23	enterprises	enterprise	NOUN
ftr-418	748	24	.	.	PUNCT
ftr-418	749	1	see	see	VERB
ftr-418	749	2	,	,	PUNCT
ftr-418	749	3	e.g.	e.g.	ADV
ftr-418	749	4	,	,	PUNCT
ftr-418	749	5	david	david	PROPN
ftr-418	749	6	brunori	brunori	PROPN
ftr-418	749	7	,	,	PUNCT
ftr-418	749	8	the	the	DET
ftr-418	749	9	politics	politic	NOUN
ftr-418	749	10	of	of	ADP
ftr-418	749	11	state	state	PROPN
ftr-418	749	12	taxation	taxation	NOUN
ftr-418	749	13	:	:	PUNCT
ftr-418	749	14	vinny	vinny	NOUN
ftr-418	749	15	,	,	PUNCT
ftr-418	749	16	viagra	viagra	NOUN
ftr-418	749	17	,	,	PUNCT
ftr-418	749	18	and	and	CCONJ
ftr-418	749	19	vegas	vegas	NOUN
ftr-418	749	20	,	,	PUNCT
ftr-418	749	21	state	state	NOUN
ftr-418	749	22	tax	tax	NOUN
ftr-418	749	23	today	today	NOUN
ftr-418	749	24	,	,	PUNCT
ftr-418	749	25	oct	oct	PROPN
ftr-418	749	26	.	.	PROPN
ftr-418	749	27	21	21	NUM
ftr-418	749	28	,	,	PUNCT
ftr-418	749	29	2002	2002	NUM
ftr-418	749	30	,	,	PUNCT
ftr-418	749	31	lexis	lexi	NOUN
ftr-418	749	32	,	,	PUNCT
ftr-418	749	33	2002	2002	NUM
ftr-418	749	34	stt	stt	PROPN
ftr-418	749	35	203	203	NUM
ftr-418	749	36	-	-	SYM
ftr-418	749	37	12	12	NUM
ftr-418	749	38	(	(	PUNCT
ftr-418	749	39	reporting	report	VERB
ftr-418	749	40	a	a	DET
ftr-418	749	41	florida	florida	PROPN
ftr-418	749	42	town	town	NOUN
ftr-418	749	43	’s	’s	PART
ftr-418	749	44	plan	plan	NOUN
ftr-418	749	45	to	to	PART
ftr-418	749	46	pay	pay	VERB
ftr-418	749	47	for	for	ADP
ftr-418	749	48	new	new	ADJ
ftr-418	749	49	police	police	NOUN
ftr-418	749	50	cars	car	NOUN
ftr-418	749	51	by	by	ADP
ftr-418	749	52	renting	rent	VERB
ftr-418	749	53	advertising	advertising	NOUN
ftr-418	749	54	space	space	NOUN
ftr-418	749	55	on	on	ADP
ftr-418	749	56	the	the	DET
ftr-418	749	57	cars	car	NOUN
ftr-418	749	58	for	for	ADP
ftr-418	749	59	commercial	commercial	ADJ
ftr-418	749	60	products	product	NOUN
ftr-418	749	61	and	and	CCONJ
ftr-418	749	62	facetiously	facetiously	ADV
ftr-418	749	63	recommending	recommend	VERB
ftr-418	749	64	that	that	SCONJ
ftr-418	749	65	the	the	DET
ftr-418	749	66	town	town	NOUN
ftr-418	749	67	tailor	tailor	NOUN
ftr-418	749	68	each	each	DET
ftr-418	749	69	ad	ad	NOUN
ftr-418	749	70	to	to	ADP
ftr-418	749	71	the	the	DET
ftr-418	749	72	particular	particular	ADJ
ftr-418	749	73	offense	offense	NOUN
ftr-418	749	74	being	be	AUX
ftr-418	749	75	committed	commit	VERB
ftr-418	749	76	:	:	PUNCT
ftr-418	749	77	“	"	PUNCT
ftr-418	749	78	if	if	SCONJ
ftr-418	749	79	you	you	PRON
ftr-418	749	80	’ve	’ve	AUX
ftr-418	749	81	got	get	VERB
ftr-418	749	82	a	a	DET
ftr-418	749	83	drunk	drunk	ADJ
ftr-418	749	84	driver	driver	NOUN
ftr-418	749	85	or	or	CCONJ
ftr-418	749	86	public	public	ADJ
ftr-418	749	87	drunkenness	drunkenness	NOUN
ftr-418	749	88	problem	problem	NOUN
ftr-418	749	89	,	,	PUNCT
ftr-418	749	90	you	you	PRON
ftr-418	749	91	would	would	AUX
ftr-418	749	92	send	send	VERB
ftr-418	749	93	in	in	ADP
ftr-418	749	94	the	the	DET
ftr-418	749	95	budweiser	budweiser	PROPN
ftr-418	749	96	police	police	NOUN
ftr-418	749	97	car	car	NOUN
ftr-418	749	98	.	.	PUNCT
ftr-418	750	1	if	if	SCONJ
ftr-418	750	2	you	you	PRON
ftr-418	750	3	have	have	VERB
ftr-418	750	4	a	a	DET
ftr-418	750	5	traffic	traffic	NOUN
ftr-418	750	6	accident	accident	NOUN
ftr-418	750	7	,	,	PUNCT
ftr-418	750	8	you	you	PRON
ftr-418	750	9	can	can	AUX
ftr-418	750	10	send	send	VERB
ftr-418	750	11	in	in	ADP
ftr-418	750	12	the	the	DET
ftr-418	750	13	allstate	allstate	PROPN
ftr-418	750	14	insurance	insurance	PROPN
ftr-418	750	15	police	police	NOUN
ftr-418	750	16	car	car	NOUN
ftr-418	750	17	.	.	PUNCT
ftr-418	751	1	the	the	DET
ftr-418	751	2	possibilities	possibility	NOUN
ftr-418	751	3	are	be	AUX
ftr-418	751	4	endless	endless	ADJ
ftr-418	751	5	.	.	PUNCT
ftr-418	751	6	”	"	PUNCT
ftr-418	751	7	)	)	PUNCT
ftr-418	751	8	.	.	PUNCT
ftr-418	752	1	114	114	NUM
ftr-418	752	2	.	.	PUNCT
ftr-418	753	1	this	this	DET
ftr-418	753	2	one	one	NUM
ftr-418	753	3	exception	exception	NOUN
ftr-418	753	4	is	be	AUX
ftr-418	753	5	,	,	PUNCT
ftr-418	753	6	of	of	ADP
ftr-418	753	7	course	course	NOUN
ftr-418	753	8	,	,	PUNCT
ftr-418	753	9	the	the	DET
ftr-418	753	10	imposition	imposition	NOUN
ftr-418	753	11	of	of	ADP
ftr-418	753	12	ubit	ubit	NOUN
ftr-418	753	13	on	on	ADP
ftr-418	753	14	the	the	DET
ftr-418	753	15	ubti	ubti	NOUN
ftr-418	753	16	of	of	ADP
ftr-418	753	17	state	state	NOUN
ftr-418	753	18	colleges	college	NOUN
ftr-418	753	19	and	and	CCONJ
ftr-418	753	20	universities	university	NOUN
ftr-418	753	21	.	.	PUNCT
ftr-418	754	1	irc	irc	PROPN
ftr-418	754	2	§	§	PROPN
ftr-418	754	3	511	511	NUM
ftr-418	754	4	(	(	PUNCT
ftr-418	754	5	a)(2)(b	a)(2)(b	NUM
ftr-418	754	6	)	)	PUNCT
ftr-418	754	7	.	.	PUNCT
ftr-418	755	1	see	see	VERB
ftr-418	755	2	supra	supra	PROPN
ftr-418	755	3	part	part	PROPN
ftr-418	755	4	ii.b.2	ii.b.2	PROPN
ftr-418	755	5	.	.	PUNCT
ftr-418	756	1	115	115	NUM
ftr-418	756	2	.	.	PUNCT
ftr-418	757	1	irc	irc	PROPN
ftr-418	757	2	§	§	PROPN
ftr-418	757	3	115	115	NUM
ftr-418	757	4	.	.	PUNCT
ftr-418	758	1	note	note	VERB
ftr-418	758	2	that	that	SCONJ
ftr-418	758	3	the	the	DET
ftr-418	758	4	“	"	PUNCT
ftr-418	758	5	essential	essential	ADJ
ftr-418	758	6	governmental	governmental	ADJ
ftr-418	758	7	function	function	NOUN
ftr-418	758	8	”	"	PUNCT
ftr-418	758	9	test	test	NOUN
ftr-418	758	10	(	(	PUNCT
ftr-418	758	11	discussed	discuss	VERB
ftr-418	758	12	infra	infra	NOUN
ftr-418	758	13	at	at	ADP
ftr-418	758	14	parts	part	NOUN
ftr-418	758	15	iii.a	iii.a	PROPN
ftr-418	758	16	.	.	PUNCT
ftr-418	758	17	and	and	CCONJ
ftr-418	758	18	iii.b	iii.b	X
ftr-418	758	19	)	)	PUNCT
ftr-418	758	20	applies	apply	VERB
ftr-418	758	21	only	only	ADV
ftr-418	758	22	to	to	ADP
ftr-418	758	23	the	the	DET
ftr-418	758	24	states	state	NOUN
ftr-418	758	25	and	and	CCONJ
ftr-418	758	26	not	not	PART
ftr-418	758	27	to	to	ADP
ftr-418	758	28	possessions	possession	NOUN
ftr-418	758	29	of	of	ADP
ftr-418	758	30	the	the	DET
ftr-418	758	31	united	united	PROPN
ftr-418	758	32	states	states	PROPN
ftr-418	758	33	.	.	PUNCT
ftr-418	759	1	see	see	VERB
ftr-418	759	2	i	i	PRON
ftr-418	759	3	d.	d.	PROPN
ftr-418	759	4	the	the	DET
ftr-418	759	5	reason	reason	NOUN
ftr-418	759	6	for	for	ADP
ftr-418	759	7	sparing	spare	VERB
ftr-418	759	8	possessions	possession	NOUN
ftr-418	759	9	from	from	ADP
ftr-418	759	10	the	the	DET
ftr-418	759	11	test	test	NOUN
ftr-418	759	12	is	be	AUX
ftr-418	759	13	unknown	unknown	ADJ
ftr-418	759	14	.	.	PUNCT
ftr-418	760	1	see	see	VERB
ftr-418	760	2	aprill	aprill	PROPN
ftr-418	760	3	,	,	PUNCT
ftr-418	760	4	supra	supra	PROPN
ftr-418	760	5	note	note	NOUN
ftr-418	760	6	96	96	NUM
ftr-418	760	7	,	,	PUNCT
ftr-418	760	8	at	at	ADP
ftr-418	760	9	425	425	NUM
ftr-418	760	10	n.	n.	NOUN
ftr-418	760	11	10	10	NUM
ftr-418	760	12	.	.	PUNCT
ftr-418	761	1	one	one	NUM
ftr-418	761	2	commentator	commentator	NOUN
ftr-418	761	3	has	have	AUX
ftr-418	761	4	speculated	speculate	VERB
ftr-418	761	5	,	,	PUNCT
ftr-418	761	6	“	"	PUNCT
ftr-418	761	7	[	[	X
ftr-418	761	8	p]erhaps	p]erhaps	ADP
ftr-418	761	9	being	be	AUX
ftr-418	761	10	a	a	DET
ftr-418	761	11	possession	possession	NOUN
ftr-418	761	12	is	be	AUX
ftr-418	761	13	itself	itself	PRON
ftr-418	761	14	an	an	DET
ftr-418	761	15	essential	essential	ADJ
ftr-418	761	16	function	function	NOUN
ftr-418	761	17	in	in	ADP
ftr-418	761	18	relation	relation	NOUN
ftr-418	761	19	to	to	ADP
ftr-418	761	20	the	the	DET
ftr-418	761	21	federal	federal	ADJ
ftr-418	761	22	government	government	NOUN
ftr-418	761	23	.	.	PUNCT
ftr-418	761	24	”	"	PUNCT
ftr-418	762	1	i	i	PRON
ftr-418	762	2	d.	d.	PROPN
ftr-418	762	3	116	116	NUM
ftr-418	762	4	.	.	PUNCT
ftr-418	763	1	see	see	VERB
ftr-418	763	2	stefan	stefan	PROPN
ftr-418	763	3	f.	f.	PROPN
ftr-418	763	4	tucker	tucker	PROPN
ftr-418	763	5	&	&	CCONJ
ftr-418	763	6	robert	robert	PROPN
ftr-418	763	7	a.	a.	PROPN
ftr-418	763	8	rombro	rombro	PROPN
ftr-418	763	9	,	,	PUNCT
ftr-418	763	10	state	state	NOUN
ftr-418	763	11	immunity	immunity	NOUN
ftr-418	763	12	from	from	ADP
ftr-418	763	13	federal	federal	ADJ
ftr-418	763	14	taxation	taxation	NOUN
ftr-418	763	15	:	:	PUNCT
ftr-418	763	16	the	the	DET
ftr-418	763	17	need	need	NOUN
ftr-418	763	18	for	for	ADP
ftr-418	763	19	reexamination	reexamination	NOUN
ftr-418	763	20	,	,	PUNCT
ftr-418	763	21	43	43	NUM
ftr-418	763	22	geo	geo	PROPN
ftr-418	763	23	.	.	PROPN
ftr-418	763	24	wash	wash	PROPN
ftr-418	763	25	.	.	PUNCT
ftr-418	764	1	l.	l.	PROPN
ftr-418	764	2	rev	rev	PROPN
ftr-418	764	3	.	.	PROPN
ftr-418	764	4	501	501	NUM
ftr-418	764	5	,	,	PUNCT
ftr-418	764	6	512	512	NUM
ftr-418	764	7	-	-	SYM
ftr-418	764	8	13	13	NUM
ftr-418	764	9	(	(	PUNCT
ftr-418	764	10	1975	1975	NUM
ftr-418	764	11	)	)	PUNCT
ftr-418	764	12	.	.	PUNCT
ftr-418	765	1	the	the	DET
ftr-418	765	2	conclusions	conclusion	NOUN
ftr-418	765	3	of	of	ADP
ftr-418	765	4	this	this	DET
ftr-418	765	5	article	article	NOUN
ftr-418	765	6	on	on	ADP
ftr-418	765	7	irc	irc	PROPN
ftr-418	765	8	§	§	PROPN
ftr-418	765	9	115	115	NUM
ftr-418	765	10	were	be	AUX
ftr-418	765	11	criticized	criticize	VERB
ftr-418	765	12	in	in	ADP
ftr-418	765	13	david	david	PROPN
ftr-418	765	14	m.	m.	PROPN
ftr-418	765	15	richardson	richardson	PROPN
ftr-418	765	16	,	,	PUNCT
ftr-418	765	17	federal	federal	ADJ
ftr-418	765	18	income	income	NOUN
ftr-418	765	19	taxation	taxation	NOUN
ftr-418	765	20	of	of	ADP
ftr-418	765	21	states	state	NOUN
ftr-418	765	22	,	,	PUNCT
ftr-418	765	23	19	19	NUM
ftr-418	765	24	stetson	stetson	NOUN
ftr-418	765	25	l.	l.	PROPN
ftr-418	765	26	rev	rev	PROPN
ftr-418	765	27	.	.	PROPN
ftr-418	765	28	411	411	NUM
ftr-418	765	29	,	,	PUNCT
ftr-418	765	30	507	507	NUM
ftr-418	765	31	-	-	SYM
ftr-418	765	32	08	08	NUM
ftr-418	765	33	(	(	PUNCT
ftr-418	765	34	1990	1990	NUM
ftr-418	765	35	)	)	PUNCT
ftr-418	765	36	.	.	PUNCT
ftr-418	766	1	and	and	CCONJ
ftr-418	766	2	convention	convention	NOUN
ftr-418	766	3	centers	center	NOUN
ftr-418	766	4	.	.	PUNCT
ftr-418	767	1	as	as	SCONJ
ftr-418	767	2	this	this	DET
ftr-418	767	3	part	part	NOUN
ftr-418	767	4	will	will	AUX
ftr-418	767	5	describe	describe	VERB
ftr-418	767	6	,	,	PUNCT
ftr-418	767	7	states	state	NOUN
ftr-418	767	8	,	,	PUNCT
ftr-418	767	9	with	with	ADP
ftr-418	767	10	one113	one113	ADJ
ftr-418	767	11	exception	exception	NOUN
ftr-418	767	12	,	,	PUNCT
ftr-418	767	13	are	be	AUX
ftr-418	767	14	not	not	PART
ftr-418	767	15	subject	subject	ADJ
ftr-418	767	16	to	to	ADP
ftr-418	767	17	federal	federal	ADJ
ftr-418	767	18	income	income	NOUN
ftr-418	767	19	tax	tax	NOUN
ftr-418	767	20	on	on	ADP
ftr-418	767	21	any	any	PRON
ftr-418	767	22	of	of	ADP
ftr-418	767	23	their	their	PRON
ftr-418	767	24	activities	activity	NOUN
ftr-418	767	25	–	–	PUNCT
ftr-418	767	26	114	114	NUM
ftr-418	767	27	governmental	governmental	ADJ
ftr-418	767	28	or	or	CCONJ
ftr-418	767	29	proprietary	proprietary	ADJ
ftr-418	767	30	.	.	PUNCT
ftr-418	768	1	thus	thus	ADV
ftr-418	768	2	,	,	PUNCT
ftr-418	768	3	they	they	PRON
ftr-418	768	4	are	be	AUX
ftr-418	768	5	treated	treat	VERB
ftr-418	768	6	similarly	similarly	ADV
ftr-418	768	7	to	to	ADP
ftr-418	768	8	tribes	tribe	NOUN
ftr-418	768	9	under	under	ADP
ftr-418	768	10	the	the	DET
ftr-418	768	11	irc	irc	NOUN
ftr-418	768	12	.	.	PUNCT
ftr-418	769	1	the	the	DET
ftr-418	769	2	rationale	rationale	NOUN
ftr-418	769	3	behind	behind	ADP
ftr-418	769	4	this	this	DET
ftr-418	769	5	exemption	exemption	NOUN
ftr-418	769	6	,	,	PUNCT
ftr-418	769	7	however	however	ADV
ftr-418	769	8	,	,	PUNCT
ftr-418	769	9	is	be	AUX
ftr-418	769	10	based	base	VERB
ftr-418	769	11	on	on	ADP
ftr-418	769	12	a	a	DET
ftr-418	769	13	constitutional	constitutional	ADJ
ftr-418	769	14	and	and	CCONJ
ftr-418	769	15	statutory	statutory	ADJ
ftr-418	769	16	backdrop	backdrop	NOUN
ftr-418	769	17	that	that	PRON
ftr-418	769	18	is	be	AUX
ftr-418	769	19	unique	unique	ADJ
ftr-418	769	20	to	to	ADP
ftr-418	769	21	states	state	NOUN
ftr-418	769	22	.	.	PUNCT
ftr-418	770	1	the	the	DET
ftr-418	770	2	federal	federal	ADJ
ftr-418	770	3	taxation	taxation	NOUN
ftr-418	770	4	of	of	ADP
ftr-418	770	5	states	state	NOUN
ftr-418	770	6	appears	appear	VERB
ftr-418	770	7	deceptively	deceptively	ADV
ftr-418	770	8	simple	simple	ADJ
ftr-418	770	9	.	.	PUNCT
ftr-418	771	1	section	section	NOUN
ftr-418	771	2	115	115	PROPN
ftr-418	771	3	appears	appear	VERB
ftr-418	771	4	to	to	PART
ftr-418	771	5	be	be	AUX
ftr-418	771	6	directly	directly	ADV
ftr-418	771	7	on	on	ADP
ftr-418	771	8	point	point	NOUN
ftr-418	771	9	:	:	PUNCT
ftr-418	771	10	gross	gross	ADJ
ftr-418	771	11	income	income	NOUN
ftr-418	771	12	does	do	AUX
ftr-418	771	13	not	not	PART
ftr-418	771	14	include	include	VERB
ftr-418	771	15	–	–	PUNCT
ftr-418	771	16	(	(	PUNCT
ftr-418	771	17	1	1	X
ftr-418	771	18	)	)	PUNCT
ftr-418	771	19	income	income	NOUN
ftr-418	771	20	derived	derive	VERB
ftr-418	771	21	from	from	ADP
ftr-418	771	22	any	any	DET
ftr-418	771	23	public	public	ADJ
ftr-418	771	24	utility	utility	NOUN
ftr-418	771	25	or	or	CCONJ
ftr-418	771	26	the	the	DET
ftr-418	771	27	exercise	exercise	NOUN
ftr-418	771	28	of	of	ADP
ftr-418	771	29	any	any	DET
ftr-418	771	30	essential	essential	ADJ
ftr-418	771	31	governmental	governmental	ADJ
ftr-418	771	32	function	function	NOUN
ftr-418	771	33	and	and	CCONJ
ftr-418	771	34	accruing	accrue	VERB
ftr-418	771	35	to	to	ADP
ftr-418	771	36	a	a	DET
ftr-418	771	37	state	state	NOUN
ftr-418	771	38	or	or	CCONJ
ftr-418	771	39	any	any	DET
ftr-418	771	40	political	political	ADJ
ftr-418	771	41	subdivision	subdivision	NOUN
ftr-418	771	42	thereof	thereof	ADV
ftr-418	771	43	,	,	PUNCT
ftr-418	771	44	or	or	CCONJ
ftr-418	771	45	the	the	DET
ftr-418	771	46	district	district	NOUN
ftr-418	771	47	of	of	ADP
ftr-418	771	48	columbia	columbia	PROPN
ftr-418	771	49	;	;	PUNCT
ftr-418	771	50	or	or	CCONJ
ftr-418	771	51	(	(	PUNCT
ftr-418	771	52	2	2	X
ftr-418	771	53	)	)	PUNCT
ftr-418	771	54	income	income	NOUN
ftr-418	771	55	accruing	accrue	VERB
ftr-418	771	56	to	to	ADP
ftr-418	771	57	the	the	DET
ftr-418	771	58	government	government	NOUN
ftr-418	771	59	of	of	ADP
ftr-418	771	60	any	any	DET
ftr-418	771	61	possession	possession	NOUN
ftr-418	771	62	of	of	ADP
ftr-418	771	63	the	the	DET
ftr-418	771	64	united	united	PROPN
ftr-418	771	65	states	states	PROPN
ftr-418	771	66	,	,	PUNCT
ftr-418	771	67	or	or	CCONJ
ftr-418	771	68	any	any	DET
ftr-418	771	69	political	political	ADJ
ftr-418	771	70	subdivision	subdivision	NOUN
ftr-418	771	71	thereof.115	thereof.115	PROPN
ftr-418	771	72	the	the	DET
ftr-418	771	73	presence	presence	NOUN
ftr-418	771	74	of	of	ADP
ftr-418	771	75	section	section	NOUN
ftr-418	771	76	115	115	NUM
ftr-418	771	77	would	would	AUX
ftr-418	771	78	seem	seem	VERB
ftr-418	771	79	to	to	PART
ftr-418	771	80	indicate	indicate	VERB
ftr-418	771	81	that	that	SCONJ
ftr-418	771	82	states	state	NOUN
ftr-418	771	83	in	in	ADP
ftr-418	771	84	general	general	ADJ
ftr-418	771	85	are	be	AUX
ftr-418	771	86	subject	subject	ADJ
ftr-418	771	87	to	to	ADP
ftr-418	771	88	tax	tax	NOUN
ftr-418	771	89	but	but	CCONJ
ftr-418	771	90	that	that	SCONJ
ftr-418	771	91	certain	certain	ADJ
ftr-418	771	92	of	of	ADP
ftr-418	771	93	their	their	PRON
ftr-418	771	94	income	income	NOUN
ftr-418	771	95	–	–	PUNCT
ftr-418	771	96	those	those	PRON
ftr-418	771	97	generated	generate	VERB
ftr-418	771	98	from	from	ADP
ftr-418	771	99	essential	essential	ADJ
ftr-418	771	100	governmental	governmental	ADJ
ftr-418	771	101	functions	function	NOUN
ftr-418	771	102	–	–	PUNCT
ftr-418	771	103	is	be	AUX
ftr-418	771	104	exempt	exempt	ADJ
ftr-418	771	105	.	.	PUNCT
ftr-418	772	1	under	under	ADP
ftr-418	772	2	this	this	DET
ftr-418	772	3	view	view	NOUN
ftr-418	772	4	,	,	PUNCT
ftr-418	772	5	a	a	DET
ftr-418	772	6	state	state	NOUN
ftr-418	772	7	will	will	AUX
ftr-418	772	8	not	not	PART
ftr-418	772	9	pay	pay	VERB
ftr-418	772	10	taxes	taxis	NOUN
ftr-418	772	11	on	on	ADP
ftr-418	772	12	its	its	PRON
ftr-418	772	13	tax	tax	NOUN
ftr-418	772	14	revenue	revenue	NOUN
ftr-418	772	15	but	but	CCONJ
ftr-418	772	16	may	may	AUX
ftr-418	772	17	be	be	AUX
ftr-418	772	18	subject	subject	ADJ
ftr-418	772	19	to	to	ADP
ftr-418	772	20	taxes	taxis	NOUN
ftr-418	772	21	on	on	ADP
ftr-418	772	22	non	non	ADJ
ftr-418	772	23	-	-	ADJ
ftr-418	772	24	governmental	governmental	ADJ
ftr-418	772	25	activities	activity	NOUN
ftr-418	772	26	–	–	PUNCT
ftr-418	772	27	such	such	ADJ
ftr-418	772	28	as	as	ADP
ftr-418	772	29	the	the	DET
ftr-418	772	30	operation	operation	NOUN
ftr-418	772	31	of	of	ADP
ftr-418	772	32	a	a	DET
ftr-418	772	33	lottery	lottery	NOUN
ftr-418	772	34	or	or	CCONJ
ftr-418	772	35	a	a	DET
ftr-418	772	36	liquor	liquor	NOUN
ftr-418	772	37	store	store	NOUN
ftr-418	772	38	.	.	PUNCT
ftr-418	773	1	while	while	SCONJ
ftr-418	773	2	at	at	ADV
ftr-418	773	3	least	least	ADV
ftr-418	773	4	one	one	NUM
ftr-418	773	5	commentator	commentator	NOUN
ftr-418	773	6	has	have	AUX
ftr-418	773	7	embraced	embrace	VERB
ftr-418	773	8	this	this	DET
ftr-418	773	9	view	view	NOUN
ftr-418	773	10	,	,	PUNCT
ftr-418	773	11	the	the	DET
ftr-418	773	12	interpretation	interpretation	NOUN
ftr-418	773	13	of	of	ADP
ftr-418	773	14	section	section	NOUN
ftr-418	773	15	115	115	NUM
ftr-418	773	16	and	and	CCONJ
ftr-418	773	17	the116	the116	NOUN
ftr-418	773	18	taxation	taxation	NOUN
ftr-418	773	19	of	of	ADP
ftr-418	773	20	states	state	NOUN
ftr-418	773	21	has	have	AUX
ftr-418	773	22	been	be	AUX
ftr-418	773	23	much	much	ADV
ftr-418	773	24	different	different	ADJ
ftr-418	773	25	in	in	ADP
ftr-418	773	26	practice	practice	NOUN
ftr-418	773	27	:	:	PUNCT
ftr-418	773	28	“	"	PUNCT
ftr-418	773	29	what	what	PRON
ftr-418	773	30	has	have	AUX
ftr-418	773	31	emerged	emerge	VERB
ftr-418	773	32	behind	behind	ADP
ftr-418	773	33	[	[	PUNCT
ftr-418	773	34	section	section	NOUN
ftr-418	773	35	115	115	NUM
ftr-418	773	36	’s	’s	PART
ftr-418	773	37	]	]	PUNCT
ftr-418	773	38	not	not	PART
ftr-418	773	39	unpleasant	unpleasant	ADJ
ftr-418	773	40	façade	façade	NOUN
ftr-418	773	41	is	be	AUX
ftr-418	773	42	a	a	DET
ftr-418	773	43	daliesque	daliesque	ADJ
ftr-418	773	44	world	world	NOUN
ftr-418	773	45	in	in	ADP
ftr-418	773	46	which	which	PRON
ftr-418	773	47	370	370	NUM
ftr-418	773	48	florida	florida	PROPN
ftr-418	773	49	tax	tax	NOUN
ftr-418	773	50	review	review	NOUN
ftr-418	773	51	[	[	X
ftr-418	773	52	vol.6:4	vol.6:4	NOUN
ftr-418	773	53	117	117	NUM
ftr-418	773	54	.	.	PUNCT
ftr-418	774	1	richardson	richardson	PROPN
ftr-418	774	2	,	,	PUNCT
ftr-418	774	3	supra	supra	PROPN
ftr-418	774	4	note	note	PROPN
ftr-418	774	5	116	116	NUM
ftr-418	774	6	,	,	PUNCT
ftr-418	774	7	at	at	ADP
ftr-418	774	8	509	509	NUM
ftr-418	774	9	.	.	PUNCT
ftr-418	774	10	118	118	NUM
ftr-418	774	11	.	.	X
ftr-418	774	12	17	17	NUM
ftr-418	775	1	u.s	u.s	PROPN
ftr-418	775	2	.	.	PROPN
ftr-418	775	3	316	316	NUM
ftr-418	775	4	,	,	PUNCT
ftr-418	775	5	436	436	NUM
ftr-418	775	6	-	-	SYM
ftr-418	775	7	37	37	NUM
ftr-418	775	8	(	(	PUNCT
ftr-418	775	9	1819	1819	NUM
ftr-418	775	10	)	)	PUNCT
ftr-418	775	11	.	.	PUNCT
ftr-418	776	1	119	119	NUM
ftr-418	776	2	.	.	PUNCT
ftr-418	777	1	i	i	PRON
ftr-418	777	2	d.	d.	PROPN
ftr-418	777	3	at	at	ADP
ftr-418	777	4	424	424	NUM
ftr-418	777	5	-	-	SYM
ftr-418	777	6	25	25	NUM
ftr-418	777	7	.	.	PUNCT
ftr-418	777	8	120	120	NUM
ftr-418	777	9	.	.	PUNCT
ftr-418	778	1	i	i	PRON
ftr-418	778	2	d.	d.	PROPN
ftr-418	778	3	at	at	ADP
ftr-418	778	4	436	436	NUM
ftr-418	778	5	.	.	PUNCT
ftr-418	779	1	see	see	VERB
ftr-418	779	2	also	also	ADV
ftr-418	780	1	,	,	PUNCT
ftr-418	780	2	u.s	u.s	PROPN
ftr-418	780	3	.	.	PROPN
ftr-418	780	4	const	const	PROPN
ftr-418	780	5	.	.	PUNCT
ftr-418	780	6	art	art	NOUN
ftr-418	780	7	.	.	PUNCT
ftr-418	781	1	vi	vi	X
ftr-418	781	2	.	.	PROPN
ftr-418	781	3	,	,	PUNCT
ftr-418	781	4	cl	cl	NOUN
ftr-418	781	5	.	.	NOUN
ftr-418	781	6	2	2	NUM
ftr-418	781	7	(	(	PUNCT
ftr-418	781	8	“	"	PUNCT
ftr-418	781	9	this	this	DET
ftr-418	781	10	constitution	constitution	NOUN
ftr-418	781	11	,	,	PUNCT
ftr-418	781	12	and	and	CCONJ
ftr-418	781	13	the	the	DET
ftr-418	781	14	laws	law	NOUN
ftr-418	781	15	of	of	ADP
ftr-418	781	16	the	the	DET
ftr-418	781	17	united	united	PROPN
ftr-418	781	18	states	states	PROPN
ftr-418	781	19	which	which	PRON
ftr-418	781	20	shall	shall	AUX
ftr-418	781	21	be	be	AUX
ftr-418	781	22	made	make	VERB
ftr-418	781	23	in	in	ADP
ftr-418	781	24	pursuance	pursuance	NOUN
ftr-418	781	25	thereof	thereof	ADV
ftr-418	781	26	.	.	PUNCT
ftr-418	781	27	.	.	PUNCT
ftr-418	782	1	.	.	PUNCT
ftr-418	783	1	shall	shall	AUX
ftr-418	783	2	be	be	AUX
ftr-418	783	3	the	the	DET
ftr-418	783	4	supreme	supreme	ADJ
ftr-418	783	5	law	law	NOUN
ftr-418	783	6	of	of	ADP
ftr-418	783	7	the	the	DET
ftr-418	783	8	land	land	NOUN
ftr-418	783	9	.	.	PUNCT
ftr-418	783	10	.	.	PUNCT
ftr-418	783	11	.	.	PUNCT
ftr-418	784	1	any	any	DET
ftr-418	784	2	thing	thing	NOUN
ftr-418	784	3	in	in	ADP
ftr-418	784	4	the	the	DET
ftr-418	784	5	constitution	constitution	NOUN
ftr-418	784	6	or	or	CCONJ
ftr-418	784	7	laws	law	NOUN
ftr-418	784	8	of	of	ADP
ftr-418	784	9	any	any	DET
ftr-418	784	10	state	state	NOUN
ftr-418	784	11	to	to	ADP
ftr-418	784	12	the	the	DET
ftr-418	784	13	contrary	contrary	NOUN
ftr-418	784	14	notwithstanding	notwithstanding	ADP
ftr-418	784	15	”	"	PUNCT
ftr-418	784	16	)	)	PUNCT
ftr-418	784	17	.	.	PUNCT
ftr-418	785	1	121	121	NUM
ftr-418	785	2	.	.	PUNCT
ftr-418	786	1	mcculloch	mcculloch	PROPN
ftr-418	786	2	,	,	PUNCT
ftr-418	786	3	17	17	NUM
ftr-418	786	4	u.s	u.s	PROPN
ftr-418	786	5	.	.	PROPN
ftr-418	786	6	at	at	ADP
ftr-418	786	7	431	431	NUM
ftr-418	786	8	.	.	PUNCT
ftr-418	787	1	122	122	NUM
ftr-418	787	2	.	.	PUNCT
ftr-418	788	1	aprill	aprill	PROPN
ftr-418	788	2	,	,	PUNCT
ftr-418	788	3	supra	supra	PROPN
ftr-418	788	4	note	note	NOUN
ftr-418	788	5	96	96	NUM
ftr-418	788	6	at	at	ADP
ftr-418	788	7	428	428	NUM
ftr-418	788	8	n.	n.	NOUN
ftr-418	788	9	27	27	NUM
ftr-418	788	10	;	;	PUNCT
ftr-418	788	11	michael	michael	PROPN
ftr-418	788	12	wells	wells	PROPN
ftr-418	788	13	&	&	CCONJ
ftr-418	788	14	walter	walter	PROPN
ftr-418	788	15	hellerstein	hellerstein	PROPN
ftr-418	788	16	,	,	PUNCT
ftr-418	788	17	the	the	DET
ftr-418	788	18	governmental	governmental	ADJ
ftr-418	788	19	-	-	PUNCT
ftr-418	788	20	proprietary	proprietary	ADJ
ftr-418	788	21	distinction	distinction	NOUN
ftr-418	788	22	in	in	ADP
ftr-418	788	23	constitutional	constitutional	ADJ
ftr-418	788	24	law	law	NOUN
ftr-418	788	25	,	,	PUNCT
ftr-418	788	26	66	66	NUM
ftr-418	788	27	va	va	NOUN
ftr-418	788	28	.	.	PUNCT
ftr-418	789	1	l.	l.	PROPN
ftr-418	789	2	rev	rev	PROPN
ftr-418	789	3	.	.	PROPN
ftr-418	789	4	1073	1073	NUM
ftr-418	789	5	,	,	PUNCT
ftr-418	789	6	1080	1080	NUM
ftr-418	789	7	-	-	SYM
ftr-418	789	8	85	85	NUM
ftr-418	789	9	(	(	PUNCT
ftr-418	789	10	1980	1980	NUM
ftr-418	789	11	)	)	PUNCT
ftr-418	789	12	.	.	PUNCT
ftr-418	790	1	the	the	DET
ftr-418	790	2	tenth	tenth	ADJ
ftr-418	790	3	amendment	amendment	NOUN
ftr-418	790	4	provides	provide	VERB
ftr-418	790	5	:	:	PUNCT
ftr-418	790	6	“	"	PUNCT
ftr-418	790	7	the	the	DET
ftr-418	790	8	powers	power	NOUN
ftr-418	790	9	not	not	PART
ftr-418	790	10	delegated	delegate	VERB
ftr-418	790	11	to	to	ADP
ftr-418	790	12	the	the	DET
ftr-418	790	13	united	united	PROPN
ftr-418	790	14	states	states	PROPN
ftr-418	790	15	by	by	ADP
ftr-418	790	16	the	the	DET
ftr-418	790	17	constitution	constitution	NOUN
ftr-418	790	18	,	,	PUNCT
ftr-418	790	19	nor	nor	CCONJ
ftr-418	790	20	prohibited	prohibit	VERB
ftr-418	790	21	by	by	ADP
ftr-418	790	22	it	it	PRON
ftr-418	790	23	to	to	ADP
ftr-418	790	24	the	the	DET
ftr-418	790	25	states	state	NOUN
ftr-418	790	26	,	,	PUNCT
ftr-418	790	27	are	be	AUX
ftr-418	790	28	reserved	reserve	VERB
ftr-418	790	29	to	to	ADP
ftr-418	790	30	the	the	DET
ftr-418	790	31	states	state	NOUN
ftr-418	790	32	respectively	respectively	ADV
ftr-418	790	33	,	,	PUNCT
ftr-418	790	34	or	or	CCONJ
ftr-418	790	35	to	to	ADP
ftr-418	790	36	the	the	DET
ftr-418	790	37	people	people	NOUN
ftr-418	790	38	.	.	PUNCT
ftr-418	790	39	”	"	PUNCT
ftr-418	791	1	u.s	u.s	PROPN
ftr-418	791	2	.	.	PROPN
ftr-418	791	3	const	const	PROPN
ftr-418	791	4	.	.	PUNCT
ftr-418	792	1	amend	amend	PROPN
ftr-418	792	2	.	.	PUNCT
ftr-418	793	1	x.	x.	NOUN
ftr-418	793	2	metamorphosing	metamorphose	VERB
ftr-418	793	3	constitutional	constitutional	ADJ
ftr-418	793	4	doctrine	doctrine	NOUN
ftr-418	793	5	and	and	CCONJ
ftr-418	793	6	misshapen	misshapen	ADJ
ftr-418	793	7	statutory	statutory	ADJ
ftr-418	793	8	analysis	analysis	NOUN
ftr-418	793	9	can	can	AUX
ftr-418	793	10	be	be	AUX
ftr-418	793	11	seen	see	VERB
ftr-418	793	12	gnawing	gnaw	VERB
ftr-418	793	13	the	the	DET
ftr-418	793	14	cadaver	cadaver	NOUN
ftr-418	793	15	of	of	ADP
ftr-418	793	16	sound	sound	ADJ
ftr-418	793	17	jurisprudential	jurisprudential	ADJ
ftr-418	793	18	reasoning	reasoning	NOUN
ftr-418	793	19	.	.	PUNCT
ftr-418	794	1	”117	”117	VERB
ftr-418	795	1	with	with	ADP
ftr-418	795	2	that	that	DET
ftr-418	795	3	ominous	ominous	ADJ
ftr-418	795	4	preview	preview	NOUN
ftr-418	795	5	in	in	ADP
ftr-418	795	6	mind	mind	NOUN
ftr-418	795	7	,	,	PUNCT
ftr-418	795	8	this	this	DET
ftr-418	795	9	part	part	NOUN
ftr-418	795	10	of	of	ADP
ftr-418	795	11	the	the	DET
ftr-418	795	12	article	article	NOUN
ftr-418	795	13	attempts	attempt	VERB
ftr-418	795	14	to	to	PART
ftr-418	795	15	summarize	summarize	VERB
ftr-418	795	16	two	two	NUM
ftr-418	795	17	overlapping	overlap	VERB
ftr-418	795	18	doctrines	doctrine	NOUN
ftr-418	795	19	–	–	PUNCT
ftr-418	795	20	one	one	NUM
ftr-418	795	21	constitutional	constitutional	NOUN
ftr-418	795	22	,	,	PUNCT
ftr-418	795	23	the	the	DET
ftr-418	795	24	other	other	ADJ
ftr-418	795	25	statutory	statutory	ADJ
ftr-418	795	26	/	/	SYM
ftr-418	795	27	administrative	administrative	ADJ
ftr-418	795	28	–	–	PUNCT
ftr-418	795	29	that	that	PRON
ftr-418	795	30	underlie	underlie	VERB
ftr-418	795	31	the	the	DET
ftr-418	795	32	federal	federal	ADJ
ftr-418	795	33	taxation	taxation	NOUN
ftr-418	795	34	of	of	ADP
ftr-418	795	35	the	the	DET
ftr-418	795	36	states	state	NOUN
ftr-418	795	37	.	.	PUNCT
ftr-418	796	1	before	before	ADP
ftr-418	796	2	exploring	explore	VERB
ftr-418	796	3	the	the	DET
ftr-418	796	4	statutory	statutory	ADJ
ftr-418	796	5	landscape	landscape	NOUN
ftr-418	796	6	,	,	PUNCT
ftr-418	796	7	it	it	PRON
ftr-418	796	8	is	be	AUX
ftr-418	796	9	important	important	ADJ
ftr-418	796	10	to	to	PART
ftr-418	796	11	understand	understand	VERB
ftr-418	796	12	to	to	ADP
ftr-418	796	13	what	what	DET
ftr-418	796	14	degree	degree	NOUN
ftr-418	796	15	the	the	DET
ftr-418	796	16	constitution	constitution	NOUN
ftr-418	796	17	insulates	insulate	VERB
ftr-418	796	18	the	the	DET
ftr-418	796	19	states	state	NOUN
ftr-418	796	20	from	from	ADP
ftr-418	796	21	federal	federal	ADJ
ftr-418	796	22	taxation	taxation	NOUN
ftr-418	796	23	.	.	PUNCT
ftr-418	797	1	therefore	therefore	ADV
ftr-418	797	2	,	,	PUNCT
ftr-418	797	3	part	part	NOUN
ftr-418	797	4	iii.a	iii.a	PROPN
ftr-418	797	5	examines	examine	VERB
ftr-418	797	6	the	the	DET
ftr-418	797	7	implied	imply	VERB
ftr-418	797	8	immunity	immunity	NOUN
ftr-418	797	9	of	of	ADP
ftr-418	797	10	the	the	DET
ftr-418	797	11	states	state	NOUN
ftr-418	797	12	from	from	ADP
ftr-418	797	13	federal	federal	ADJ
ftr-418	797	14	taxation	taxation	NOUN
ftr-418	797	15	under	under	ADP
ftr-418	797	16	the	the	DET
ftr-418	797	17	constitution	constitution	NOUN
ftr-418	797	18	.	.	PUNCT
ftr-418	798	1	part	part	NOUN
ftr-418	798	2	iii.b	iii.b	PUNCT
ftr-418	798	3	then	then	ADV
ftr-418	798	4	reviews	review	VERB
ftr-418	798	5	the	the	DET
ftr-418	798	6	statutory	statutory	ADJ
ftr-418	798	7	immunity	immunity	NOUN
ftr-418	798	8	from	from	ADP
ftr-418	798	9	the	the	DET
ftr-418	798	10	federal	federal	ADJ
ftr-418	798	11	income	income	NOUN
ftr-418	798	12	tax	tax	NOUN
ftr-418	798	13	that	that	PRON
ftr-418	798	14	the	the	DET
ftr-418	798	15	states	state	NOUN
ftr-418	798	16	enjoy	enjoy	VERB
ftr-418	798	17	thanks	thank	NOUN
ftr-418	798	18	to	to	ADP
ftr-418	798	19	the	the	DET
ftr-418	798	20	irs	irs	PROPN
ftr-418	798	21	’s	’s	PART
ftr-418	798	22	interpretation	interpretation	NOUN
ftr-418	798	23	of	of	ADP
ftr-418	798	24	the	the	DET
ftr-418	798	25	irc	irc	NOUN
ftr-418	798	26	and	and	CCONJ
ftr-418	798	27	section	section	NOUN
ftr-418	798	28	115	115	NUM
ftr-418	798	29	.	.	PUNCT
ftr-418	799	1	a.	a.	NOUN
ftr-418	799	2	implied	imply	VERB
ftr-418	799	3	constitutional	constitutional	ADJ
ftr-418	799	4	immunity	immunity	NOUN
ftr-418	799	5	there	there	PRON
ftr-418	799	6	are	be	VERB
ftr-418	799	7	two	two	NUM
ftr-418	799	8	areas	area	NOUN
ftr-418	799	9	of	of	ADP
ftr-418	799	10	intergovernmental	intergovernmental	ADJ
ftr-418	799	11	tax	tax	NOUN
ftr-418	799	12	immunity	immunity	NOUN
ftr-418	799	13	under	under	ADP
ftr-418	799	14	the	the	DET
ftr-418	799	15	constitution	constitution	NOUN
ftr-418	799	16	.	.	PUNCT
ftr-418	800	1	first	first	ADV
ftr-418	800	2	,	,	PUNCT
ftr-418	800	3	there	there	PRON
ftr-418	800	4	is	be	VERB
ftr-418	800	5	federal	federal	ADJ
ftr-418	800	6	immunity	immunity	NOUN
ftr-418	800	7	from	from	ADP
ftr-418	800	8	state	state	NOUN
ftr-418	800	9	taxation	taxation	NOUN
ftr-418	800	10	.	.	PUNCT
ftr-418	801	1	mcculloch	mcculloch	PROPN
ftr-418	801	2	v.	v.	PROPN
ftr-418	801	3	maryland	maryland	PROPN
ftr-418	801	4	established	establish	VERB
ftr-418	801	5	that	that	SCONJ
ftr-418	801	6	the	the	DET
ftr-418	801	7	states	state	NOUN
ftr-418	801	8	may	may	AUX
ftr-418	801	9	not	not	PART
ftr-418	801	10	tax	tax	VERB
ftr-418	801	11	the	the	DET
ftr-418	801	12	federal	federal	ADJ
ftr-418	801	13	government	government	NOUN
ftr-418	801	14	when	when	SCONJ
ftr-418	801	15	it	it	PRON
ftr-418	801	16	is	be	AUX
ftr-418	801	17	executing	execute	VERB
ftr-418	801	18	one	one	NUM
ftr-418	801	19	of	of	ADP
ftr-418	801	20	its	its	PRON
ftr-418	801	21	delegated	delegate	VERB
ftr-418	801	22	powers	power	NOUN
ftr-418	801	23	.	.	PUNCT
ftr-418	802	1	mcculloch	mcculloch	PROPN
ftr-418	802	2	held	hold	VERB
ftr-418	802	3	that	that	SCONJ
ftr-418	802	4	congress	congress	PROPN
ftr-418	802	5	had118	had118	PROPN
ftr-418	802	6	the	the	DET
ftr-418	802	7	power	power	NOUN
ftr-418	802	8	to	to	PART
ftr-418	802	9	create	create	VERB
ftr-418	802	10	a	a	DET
ftr-418	802	11	national	national	ADJ
ftr-418	802	12	bank	bank	NOUN
ftr-418	802	13	and	and	CCONJ
ftr-418	802	14	set	set	VERB
ftr-418	802	15	up	up	ADP
ftr-418	802	16	a	a	DET
ftr-418	802	17	branch	branch	NOUN
ftr-418	802	18	of	of	ADP
ftr-418	802	19	that	that	DET
ftr-418	802	20	bank	bank	NOUN
ftr-418	802	21	in	in	ADP
ftr-418	802	22	maryland	maryland	PROPN
ftr-418	802	23	.	.	PUNCT
ftr-418	803	1	if	if	SCONJ
ftr-418	803	2	congress	congress	PROPN
ftr-418	803	3	has	have	VERB
ftr-418	803	4	power	power	NOUN
ftr-418	803	5	over	over	ADP
ftr-418	803	6	something	something	PRON
ftr-418	803	7	under	under	ADP
ftr-418	803	8	the	the	DET
ftr-418	803	9	constitution	constitution	NOUN
ftr-418	803	10	,	,	PUNCT
ftr-418	803	11	its119	its119	PROPN
ftr-418	803	12	power	power	NOUN
ftr-418	803	13	in	in	ADP
ftr-418	803	14	that	that	DET
ftr-418	803	15	area	area	NOUN
ftr-418	803	16	is	be	AUX
ftr-418	803	17	plenary	plenary	ADJ
ftr-418	803	18	and	and	CCONJ
ftr-418	803	19	thus	thus	ADV
ftr-418	803	20	supreme	supreme	ADJ
ftr-418	803	21	to	to	ADP
ftr-418	803	22	that	that	PRON
ftr-418	803	23	of	of	ADP
ftr-418	803	24	the	the	DET
ftr-418	803	25	states	state	NOUN
ftr-418	803	26	.	.	PUNCT
ftr-418	804	1	thus	thus	ADV
ftr-418	804	2	the120	the120	ADJ
ftr-418	804	3	states	state	NOUN
ftr-418	804	4	can	can	AUX
ftr-418	804	5	not	not	PART
ftr-418	804	6	interfere	interfere	VERB
ftr-418	804	7	with	with	ADP
ftr-418	804	8	that	that	DET
ftr-418	804	9	exercise	exercise	NOUN
ftr-418	804	10	of	of	ADP
ftr-418	804	11	power	power	NOUN
ftr-418	804	12	.	.	PUNCT
ftr-418	805	1	it	it	PRON
ftr-418	805	2	follows	follow	VERB
ftr-418	805	3	that	that	SCONJ
ftr-418	805	4	maryland	maryland	NOUN
ftr-418	805	5	could	could	AUX
ftr-418	805	6	not	not	PART
ftr-418	805	7	tax	tax	VERB
ftr-418	805	8	the	the	DET
ftr-418	805	9	bank	bank	NOUN
ftr-418	805	10	because	because	SCONJ
ftr-418	805	11	such	such	DET
ftr-418	805	12	a	a	DET
ftr-418	805	13	tax	tax	NOUN
ftr-418	805	14	would	would	AUX
ftr-418	805	15	interfere	interfere	VERB
ftr-418	805	16	with	with	ADP
ftr-418	805	17	the	the	DET
ftr-418	805	18	federal	federal	ADJ
ftr-418	805	19	government	government	NOUN
ftr-418	805	20	’s	’s	PART
ftr-418	805	21	exercise	exercise	NOUN
ftr-418	805	22	of	of	ADP
ftr-418	805	23	its	its	PRON
ftr-418	805	24	power	power	NOUN
ftr-418	805	25	:	:	PUNCT
ftr-418	805	26	“	"	PUNCT
ftr-418	805	27	[	[	X
ftr-418	805	28	t]he	t]he	X
ftr-418	805	29	power	power	NOUN
ftr-418	805	30	to	to	PART
ftr-418	805	31	tax	tax	NOUN
ftr-418	805	32	involves	involve	VERB
ftr-418	805	33	the	the	DET
ftr-418	805	34	power	power	NOUN
ftr-418	805	35	to	to	PART
ftr-418	805	36	destroy	destroy	VERB
ftr-418	805	37	.	.	PUNCT
ftr-418	805	38	”	"	PUNCT
ftr-418	806	1	thus	thus	ADV
ftr-418	806	2	the	the	DET
ftr-418	806	3	primary	primary	ADJ
ftr-418	806	4	drivers	driver	NOUN
ftr-418	806	5	of	of	ADP
ftr-418	806	6	this	this	DET
ftr-418	806	7	immunity	immunity	NOUN
ftr-418	806	8	are	be	AUX
ftr-418	806	9	the	the	DET
ftr-418	806	10	powers	power	NOUN
ftr-418	806	11	delegated121	delegated121	PROPN
ftr-418	806	12	to	to	PART
ftr-418	806	13	congress	congress	PROPN
ftr-418	806	14	in	in	ADP
ftr-418	806	15	the	the	DET
ftr-418	806	16	constitution	constitution	NOUN
ftr-418	806	17	combined	combine	VERB
ftr-418	806	18	with	with	ADP
ftr-418	806	19	the	the	DET
ftr-418	806	20	supremacy	supremacy	NOUN
ftr-418	806	21	clause	clause	NOUN
ftr-418	806	22	.	.	PUNCT
ftr-418	807	1	the	the	DET
ftr-418	807	2	second	second	ADJ
ftr-418	807	3	area	area	NOUN
ftr-418	807	4	of	of	ADP
ftr-418	807	5	constitutional	constitutional	ADJ
ftr-418	807	6	immunity	immunity	NOUN
ftr-418	807	7	,	,	PUNCT
ftr-418	807	8	and	and	CCONJ
ftr-418	807	9	the	the	DET
ftr-418	807	10	focus	focus	NOUN
ftr-418	807	11	of	of	ADP
ftr-418	807	12	this	this	DET
ftr-418	807	13	section	section	NOUN
ftr-418	807	14	of	of	ADP
ftr-418	807	15	the	the	DET
ftr-418	807	16	article	article	NOUN
ftr-418	807	17	,	,	PUNCT
ftr-418	807	18	is	be	AUX
ftr-418	807	19	state	state	NOUN
ftr-418	807	20	immunity	immunity	NOUN
ftr-418	807	21	from	from	ADP
ftr-418	807	22	federal	federal	ADJ
ftr-418	807	23	taxation	taxation	NOUN
ftr-418	807	24	.	.	PUNCT
ftr-418	808	1	this	this	DET
ftr-418	808	2	immunity	immunity	NOUN
ftr-418	808	3	is	be	AUX
ftr-418	808	4	not	not	PART
ftr-418	808	5	based	base	VERB
ftr-418	808	6	on	on	ADP
ftr-418	808	7	a	a	DET
ftr-418	808	8	specific	specific	ADJ
ftr-418	808	9	clause	clause	NOUN
ftr-418	808	10	in	in	ADP
ftr-418	808	11	the	the	DET
ftr-418	808	12	constitution	constitution	NOUN
ftr-418	808	13	but	but	CCONJ
ftr-418	808	14	rather	rather	ADV
ftr-418	808	15	is	be	AUX
ftr-418	808	16	implied	imply	VERB
ftr-418	808	17	based	base	VERB
ftr-418	808	18	on	on	ADP
ftr-418	808	19	the	the	DET
ftr-418	808	20	constitutional	constitutional	ADJ
ftr-418	808	21	nature	nature	NOUN
ftr-418	808	22	of	of	ADP
ftr-418	808	23	the	the	DET
ftr-418	808	24	relationship	relationship	NOUN
ftr-418	808	25	between	between	ADP
ftr-418	808	26	the	the	DET
ftr-418	808	27	federal	federal	ADJ
ftr-418	808	28	government	government	NOUN
ftr-418	808	29	and	and	CCONJ
ftr-418	808	30	the	the	DET
ftr-418	808	31	state	state	NOUN
ftr-418	808	32	governments	government	NOUN
ftr-418	808	33	and	and	CCONJ
ftr-418	808	34	the	the	DET
ftr-418	808	35	tenth	tenth	ADJ
ftr-418	808	36	amendment	amendment	NOUN
ftr-418	808	37	.	.	PUNCT
ftr-418	809	1	this	this	PRON
ftr-418	809	2	implied	imply	VERB
ftr-418	809	3	immunity122	immunity122	PROPN
ftr-418	809	4	2004	2004	NUM
ftr-418	809	5	]	]	PUNCT
ftr-418	809	6	leaving	leave	VERB
ftr-418	809	7	money	money	NOUN
ftr-418	809	8	on	on	ADP
ftr-418	809	9	the	the	DET
ftr-418	809	10	table(s	table(s	NOUN
ftr-418	809	11	)	)	PUNCT
ftr-418	809	12	371	371	NUM
ftr-418	809	13	123	123	NUM
ftr-418	809	14	.	.	PUNCT
ftr-418	810	1	78	78	NUM
ftr-418	810	2	u.s	u.s	PROPN
ftr-418	810	3	.	.	PROPN
ftr-418	810	4	113	113	NUM
ftr-418	810	5	(	(	PUNCT
ftr-418	810	6	1870	1870	NUM
ftr-418	810	7	)	)	PUNCT
ftr-418	810	8	.	.	PUNCT
ftr-418	811	1	124	124	NUM
ftr-418	811	2	.	.	PUNCT
ftr-418	812	1	i	i	PRON
ftr-418	812	2	d.	d.	PROPN
ftr-418	812	3	at	at	ADP
ftr-418	812	4	128	128	NUM
ftr-418	812	5	.	.	PUNCT
ftr-418	812	6	125	125	NUM
ftr-418	812	7	.	.	PUNCT
ftr-418	813	1	see	see	VERB
ftr-418	813	2	i	i	PRON
ftr-418	813	3	d.	d.	PROPN
ftr-418	813	4	126	126	NUM
ftr-418	813	5	.	.	PUNCT
ftr-418	814	1	i	i	PRON
ftr-418	814	2	d.	d.	PROPN
ftr-418	814	3	at	at	ADP
ftr-418	814	4	125	125	NUM
ftr-418	814	5	-	-	SYM
ftr-418	814	6	26	26	NUM
ftr-418	814	7	.	.	PUNCT
ftr-418	815	1	127	127	NUM
ftr-418	815	2	.	.	PUNCT
ftr-418	816	1	of	of	ADP
ftr-418	816	2	course	course	NOUN
ftr-418	816	3	,	,	PUNCT
ftr-418	816	4	under	under	ADP
ftr-418	816	5	our	our	PRON
ftr-418	816	6	modern	modern	ADJ
ftr-418	816	7	version	version	NOUN
ftr-418	816	8	of	of	ADP
ftr-418	816	9	the	the	DET
ftr-418	816	10	federal	federal	ADJ
ftr-418	816	11	income	income	NOUN
ftr-418	816	12	tax	tax	NOUN
ftr-418	816	13	,	,	PUNCT
ftr-418	816	14	all	all	DET
ftr-418	816	15	individuals	individual	NOUN
ftr-418	816	16	are	be	AUX
ftr-418	816	17	subject	subject	ADJ
ftr-418	816	18	to	to	ADP
ftr-418	816	19	taxation	taxation	NOUN
ftr-418	816	20	under	under	ADP
ftr-418	816	21	irc	irc	PROPN
ftr-418	816	22	§	§	PROPN
ftr-418	816	23	1	1	NUM
ftr-418	816	24	regardless	regardless	ADV
ftr-418	816	25	of	of	ADP
ftr-418	816	26	whether	whether	SCONJ
ftr-418	816	27	they	they	PRON
ftr-418	816	28	are	be	AUX
ftr-418	816	29	employed	employ	VERB
ftr-418	816	30	by	by	ADP
ftr-418	816	31	a	a	DET
ftr-418	816	32	state	state	NOUN
ftr-418	816	33	government	government	NOUN
ftr-418	816	34	.	.	PUNCT
ftr-418	817	1	the	the	DET
ftr-418	817	2	federal	federal	ADJ
ftr-418	817	3	government	government	NOUN
ftr-418	817	4	collects	collect	VERB
ftr-418	817	5	income	income	NOUN
ftr-418	817	6	tax	tax	NOUN
ftr-418	817	7	from	from	ADP
ftr-418	817	8	state	state	NOUN
ftr-418	817	9	employees	employee	NOUN
ftr-418	817	10	and	and	CCONJ
ftr-418	817	11	state	state	NOUN
ftr-418	817	12	governments	government	NOUN
ftr-418	817	13	collect	collect	VERB
ftr-418	817	14	state	state	NOUN
ftr-418	817	15	income	income	NOUN
ftr-418	817	16	tax	tax	NOUN
ftr-418	817	17	from	from	ADP
ftr-418	817	18	federal	federal	ADJ
ftr-418	817	19	employees	employee	NOUN
ftr-418	817	20	living	live	VERB
ftr-418	817	21	or	or	CCONJ
ftr-418	817	22	working	work	VERB
ftr-418	817	23	within	within	ADP
ftr-418	817	24	their	their	PRON
ftr-418	817	25	jurisdiction	jurisdiction	NOUN
ftr-418	817	26	.	.	PUNCT
ftr-418	818	1	thus	thus	ADV
ftr-418	818	2	,	,	PUNCT
ftr-418	818	3	collector	collector	NOUN
ftr-418	818	4	v.	v.	ADP
ftr-418	818	5	day	day	NOUN
ftr-418	818	6	was	be	AUX
ftr-418	818	7	overruled	overrule	VERB
ftr-418	818	8	in	in	ADP
ftr-418	818	9	graves	grave	NOUN
ftr-418	818	10	v.	v.	ADP
ftr-418	818	11	new	new	PROPN
ftr-418	818	12	york	york	PROPN
ftr-418	818	13	,	,	PUNCT
ftr-418	818	14	306	306	NUM
ftr-418	818	15	u.s	u.s	PROPN
ftr-418	818	16	.	.	PROPN
ftr-418	818	17	466	466	NUM
ftr-418	818	18	(	(	PUNCT
ftr-418	818	19	1939	1939	NUM
ftr-418	818	20	)	)	PUNCT
ftr-418	818	21	.	.	PUNCT
ftr-418	819	1	graves	grave	NOUN
ftr-418	819	2	actually	actually	ADV
ftr-418	819	3	dealt	deal	VERB
ftr-418	819	4	with	with	ADP
ftr-418	819	5	an	an	DET
ftr-418	819	6	attempt	attempt	NOUN
ftr-418	819	7	by	by	ADP
ftr-418	819	8	a	a	DET
ftr-418	819	9	state	state	NOUN
ftr-418	819	10	to	to	PART
ftr-418	819	11	tax	tax	VERB
ftr-418	819	12	the	the	DET
ftr-418	819	13	salary	salary	NOUN
ftr-418	819	14	of	of	ADP
ftr-418	819	15	a	a	DET
ftr-418	819	16	federal	federal	ADJ
ftr-418	819	17	employee	employee	NOUN
ftr-418	819	18	.	.	PUNCT
ftr-418	820	1	the	the	DET
ftr-418	820	2	court	court	NOUN
ftr-418	820	3	held	hold	VERB
ftr-418	820	4	in	in	ADP
ftr-418	820	5	graves	grave	NOUN
ftr-418	820	6	,	,	PUNCT
ftr-418	820	7	however	however	ADV
ftr-418	820	8	,	,	PUNCT
ftr-418	820	9	that	that	SCONJ
ftr-418	820	10	a	a	DET
ftr-418	820	11	state	state	NOUN
ftr-418	820	12	could	could	AUX
ftr-418	820	13	subject	subject	VERB
ftr-418	820	14	a	a	DET
ftr-418	820	15	federal	federal	ADJ
ftr-418	820	16	employee	employee	NOUN
ftr-418	820	17	to	to	ADP
ftr-418	820	18	its	its	PRON
ftr-418	820	19	income	income	NOUN
ftr-418	820	20	tax	tax	NOUN
ftr-418	820	21	and	and	CCONJ
ftr-418	820	22	concomitantly	concomitantly	ADV
ftr-418	820	23	that	that	SCONJ
ftr-418	820	24	the	the	DET
ftr-418	820	25	federal	federal	ADJ
ftr-418	820	26	government	government	NOUN
ftr-418	820	27	could	could	AUX
ftr-418	820	28	tax	tax	VERB
ftr-418	820	29	the	the	DET
ftr-418	820	30	salary	salary	NOUN
ftr-418	820	31	of	of	ADP
ftr-418	820	32	a	a	DET
ftr-418	820	33	state	state	NOUN
ftr-418	820	34	employee	employee	NOUN
ftr-418	820	35	.	.	PUNCT
ftr-418	821	1	i	i	PRON
ftr-418	821	2	d.	d.	PROPN
ftr-418	821	3	at	at	ADP
ftr-418	821	4	487	487	NUM
ftr-418	821	5	.	.	PUNCT
ftr-418	822	1	graves	grave	NOUN
ftr-418	822	2	was	be	AUX
ftr-418	822	3	based	base	VERB
ftr-418	822	4	on	on	ADP
ftr-418	822	5	the	the	DET
ftr-418	822	6	reasoning	reasoning	NOUN
ftr-418	822	7	that	that	SCONJ
ftr-418	822	8	the	the	DET
ftr-418	822	9	taxation	taxation	NOUN
ftr-418	822	10	of	of	ADP
ftr-418	822	11	federal	federal	ADJ
ftr-418	822	12	employees	employee	NOUN
ftr-418	822	13	by	by	ADP
ftr-418	822	14	states	state	NOUN
ftr-418	822	15	or	or	CCONJ
ftr-418	822	16	state	state	NOUN
ftr-418	822	17	employees	employee	NOUN
ftr-418	822	18	by	by	ADP
ftr-418	822	19	the	the	DET
ftr-418	822	20	federal	federal	ADJ
ftr-418	822	21	government	government	NOUN
ftr-418	822	22	was	be	AUX
ftr-418	822	23	“	"	PUNCT
ftr-418	822	24	but	but	CCONJ
ftr-418	822	25	the	the	DET
ftr-418	822	26	normal	normal	ADJ
ftr-418	822	27	incident	incident	NOUN
ftr-418	822	28	of	of	ADP
ftr-418	822	29	the	the	DET
ftr-418	822	30	organization	organization	NOUN
ftr-418	822	31	within	within	ADP
ftr-418	822	32	the	the	DET
ftr-418	822	33	same	same	ADJ
ftr-418	822	34	territory	territory	NOUN
ftr-418	822	35	of	of	ADP
ftr-418	822	36	two	two	NUM
ftr-418	822	37	governments	government	NOUN
ftr-418	822	38	,	,	PUNCT
ftr-418	822	39	each	each	PRON
ftr-418	822	40	possessing	possess	VERB
ftr-418	822	41	the	the	DET
ftr-418	822	42	taxing	tax	VERB
ftr-418	822	43	power	power	NOUN
ftr-418	822	44	”	"	PUNCT
ftr-418	822	45	and	and	CCONJ
ftr-418	822	46	the	the	DET
ftr-418	822	47	burden	burden	NOUN
ftr-418	822	48	of	of	ADP
ftr-418	822	49	this	this	DET
ftr-418	822	50	tax	tax	NOUN
ftr-418	822	51	affected	affect	VERB
ftr-418	822	52	the	the	DET
ftr-418	822	53	federal	federal	ADJ
ftr-418	822	54	or	or	CCONJ
ftr-418	822	55	state	state	NOUN
ftr-418	822	56	governments	government	NOUN
ftr-418	822	57	only	only	ADV
ftr-418	822	58	indirectly	indirectly	ADV
ftr-418	822	59	or	or	CCONJ
ftr-418	822	60	incidentally	incidentally	ADV
ftr-418	822	61	.	.	PUNCT
ftr-418	823	1	i	i	PRON
ftr-418	823	2	d.	d.	PROPN
ftr-418	823	3	the	the	DET
ftr-418	823	4	tax	tax	NOUN
ftr-418	823	5	was	be	AUX
ftr-418	823	6	indirect	indirect	ADJ
ftr-418	823	7	,	,	PUNCT
ftr-418	823	8	and	and	CCONJ
ftr-418	823	9	therefore	therefore	ADV
ftr-418	823	10	not	not	PART
ftr-418	823	11	barred	bar	VERB
ftr-418	823	12	by	by	ADP
ftr-418	823	13	the	the	DET
ftr-418	823	14	constitution	constitution	NOUN
ftr-418	823	15	.	.	PUNCT
ftr-418	824	1	despite	despite	SCONJ
ftr-418	824	2	this	this	DET
ftr-418	824	3	overruling	overruling	NOUN
ftr-418	824	4	,	,	PUNCT
ftr-418	824	5	the	the	DET
ftr-418	824	6	basic	basic	ADJ
ftr-418	824	7	premise	premise	NOUN
ftr-418	824	8	established	establish	VERB
ftr-418	824	9	in	in	ADP
ftr-418	824	10	collector	collector	NOUN
ftr-418	824	11	v.	v.	ADP
ftr-418	824	12	day	day	NOUN
ftr-418	824	13	–	–	PUNCT
ftr-418	824	14	that	that	SCONJ
ftr-418	824	15	the	the	DET
ftr-418	824	16	states	state	NOUN
ftr-418	824	17	have	have	AUX
ftr-418	824	18	an	an	DET
ftr-418	824	19	implied	imply	VERB
ftr-418	824	20	constitutional	constitutional	ADJ
ftr-418	824	21	immunity	immunity	NOUN
ftr-418	824	22	from	from	ADP
ftr-418	824	23	certain	certain	ADJ
ftr-418	824	24	federal	federal	ADJ
ftr-418	824	25	taxation	taxation	NOUN
ftr-418	824	26	—	—	PUNCT
ftr-418	824	27	remains	remain	VERB
ftr-418	824	28	valid	valid	ADJ
ftr-418	824	29	to	to	ADP
ftr-418	824	30	this	this	DET
ftr-418	824	31	day	day	NOUN
ftr-418	824	32	.	.	PUNCT
ftr-418	825	1	128	128	NUM
ftr-418	825	2	.	.	NOUN
ftr-418	825	3	199	199	NUM
ftr-418	825	4	u.s	u.s	PROPN
ftr-418	825	5	.	.	PROPN
ftr-418	825	6	437	437	NUM
ftr-418	825	7	(	(	PUNCT
ftr-418	825	8	1905	1905	NUM
ftr-418	825	9	)	)	PUNCT
ftr-418	825	10	.	.	PUNCT
ftr-418	826	1	129	129	NUM
ftr-418	826	2	.	.	PUNCT
ftr-418	827	1	i	i	PRON
ftr-418	827	2	d.	d.	PROPN
ftr-418	827	3	at	at	ADP
ftr-418	827	4	463	463	NUM
ftr-418	827	5	.	.	PUNCT
ftr-418	828	1	today	today	NOUN
ftr-418	828	2	,	,	PUNCT
ftr-418	828	3	state	state	NOUN
ftr-418	828	4	liquor	liquor	NOUN
ftr-418	828	5	stores	store	NOUN
ftr-418	828	6	,	,	PUNCT
ftr-418	828	7	like	like	ADP
ftr-418	828	8	any	any	DET
ftr-418	828	9	other	other	ADJ
ftr-418	828	10	state	state	NOUN
ftr-418	828	11	activity	activity	NOUN
ftr-418	828	12	,	,	PUNCT
ftr-418	828	13	are	be	AUX
ftr-418	828	14	not	not	PART
ftr-418	828	15	subject	subject	ADJ
ftr-418	828	16	to	to	ADP
ftr-418	828	17	the	the	DET
ftr-418	828	18	federal	federal	ADJ
ftr-418	828	19	income	income	NOUN
ftr-418	828	20	tax	tax	NOUN
ftr-418	828	21	.	.	PUNCT
ftr-418	829	1	see	see	VERB
ftr-418	829	2	discussion	discussion	NOUN
ftr-418	829	3	infra	infra	NOUN
ftr-418	829	4	part	part	NOUN
ftr-418	829	5	iii.b	iii.b	X
ftr-418	829	6	.	.	PUNCT
ftr-418	829	7	130	130	NUM
ftr-418	829	8	.	.	PUNCT
ftr-418	830	1	i	i	PRON
ftr-418	830	2	d.	d.	PROPN
ftr-418	830	3	at	at	ADP
ftr-418	830	4	455	455	NUM
ftr-418	830	5	.	.	PUNCT
ftr-418	831	1	131	131	NUM
ftr-418	831	2	.	.	PUNCT
ftr-418	832	1	i	i	PRON
ftr-418	832	2	d.	d.	PROPN
ftr-418	832	3	was	be	AUX
ftr-418	832	4	first	first	ADV
ftr-418	832	5	sanctioned	sanction	VERB
ftr-418	832	6	in	in	ADP
ftr-418	832	7	collector	collector	NOUN
ftr-418	832	8	v.	v.	ADP
ftr-418	832	9	day	day	PROPN
ftr-418	832	10	,	,	PUNCT
ftr-418	832	11	where	where	SCONJ
ftr-418	832	12	the	the	DET
ftr-418	832	13	court	court	NOUN
ftr-418	832	14	held	hold	VERB
ftr-418	832	15	that	that	SCONJ
ftr-418	832	16	the	the	DET
ftr-418	832	17	federal	federal	ADJ
ftr-418	832	18	government	government	NOUN
ftr-418	832	19	could	could	AUX
ftr-418	832	20	not	not	PART
ftr-418	832	21	tax	tax	VERB
ftr-418	832	22	the	the	DET
ftr-418	832	23	salary	salary	NOUN
ftr-418	832	24	of	of	ADP
ftr-418	832	25	a	a	DET
ftr-418	832	26	massachusetts	massachusetts	PROPN
ftr-418	832	27	judge	judge	NOUN
ftr-418	832	28	.	.	PUNCT
ftr-418	833	1	while	while	SCONJ
ftr-418	833	2	the123	the123	NOUN
ftr-418	833	3	federal	federal	ADJ
ftr-418	833	4	government	government	NOUN
ftr-418	833	5	has	have	VERB
ftr-418	833	6	the	the	DET
ftr-418	833	7	power	power	NOUN
ftr-418	833	8	to	to	PART
ftr-418	833	9	tax	tax	VERB
ftr-418	833	10	,	,	PUNCT
ftr-418	833	11	it	it	PRON
ftr-418	833	12	can	can	AUX
ftr-418	833	13	not	not	PART
ftr-418	833	14	exercise	exercise	VERB
ftr-418	833	15	this	this	DET
ftr-418	833	16	power	power	NOUN
ftr-418	833	17	so	so	SCONJ
ftr-418	833	18	as	as	SCONJ
ftr-418	833	19	to	to	PART
ftr-418	833	20	interfere	interfere	VERB
ftr-418	833	21	with	with	ADP
ftr-418	833	22	a	a	DET
ftr-418	833	23	state	state	NOUN
ftr-418	833	24	’s	’s	PART
ftr-418	833	25	exercise	exercise	NOUN
ftr-418	833	26	of	of	ADP
ftr-418	833	27	its	its	PRON
ftr-418	833	28	reserved	reserved	ADJ
ftr-418	833	29	powers	power	NOUN
ftr-418	833	30	.	.	PUNCT
ftr-418	834	1	the	the	DET
ftr-418	834	2	power	power	NOUN
ftr-418	834	3	to	to	ADP
ftr-418	834	4	establish124	establish124	PROPN
ftr-418	834	5	state	state	NOUN
ftr-418	834	6	courts	court	NOUN
ftr-418	834	7	to	to	PART
ftr-418	834	8	enforce	enforce	VERB
ftr-418	834	9	state	state	NOUN
ftr-418	834	10	laws	law	NOUN
ftr-418	834	11	was	be	AUX
ftr-418	834	12	not	not	PART
ftr-418	834	13	delegated	delegate	VERB
ftr-418	834	14	to	to	ADP
ftr-418	834	15	the	the	DET
ftr-418	834	16	federal	federal	ADJ
ftr-418	834	17	government	government	NOUN
ftr-418	834	18	in	in	ADP
ftr-418	834	19	the	the	DET
ftr-418	834	20	constitution	constitution	NOUN
ftr-418	834	21	.	.	PUNCT
ftr-418	835	1	thus	thus	ADV
ftr-418	835	2	,	,	PUNCT
ftr-418	835	3	it	it	PRON
ftr-418	835	4	was	be	AUX
ftr-418	835	5	reserved	reserve	VERB
ftr-418	835	6	to	to	ADP
ftr-418	835	7	the	the	DET
ftr-418	835	8	exclusive	exclusive	ADJ
ftr-418	835	9	jurisdiction	jurisdiction	NOUN
ftr-418	835	10	of	of	ADP
ftr-418	835	11	the	the	DET
ftr-418	835	12	states	state	NOUN
ftr-418	835	13	under	under	ADP
ftr-418	835	14	the	the	DET
ftr-418	835	15	tenth	tenth	ADJ
ftr-418	835	16	amendment	amendment	NOUN
ftr-418	835	17	.	.	PUNCT
ftr-418	836	1	as	as	ADP
ftr-418	836	2	such	such	ADJ
ftr-418	836	3	,	,	PUNCT
ftr-418	836	4	the	the	DET
ftr-418	836	5	federal	federal	ADJ
ftr-418	836	6	government	government	NOUN
ftr-418	836	7	could125	could125	PROPN
ftr-418	836	8	not	not	PART
ftr-418	836	9	interfere	interfere	VERB
ftr-418	836	10	with	with	ADP
ftr-418	836	11	the	the	DET
ftr-418	836	12	state	state	NOUN
ftr-418	836	13	’s	’s	PART
ftr-418	836	14	exercise	exercise	NOUN
ftr-418	836	15	of	of	ADP
ftr-418	836	16	its	its	PRON
ftr-418	836	17	power	power	NOUN
ftr-418	836	18	by	by	ADP
ftr-418	836	19	taxing	tax	VERB
ftr-418	836	20	it	it	PRON
ftr-418	836	21	.	.	PUNCT
ftr-418	837	1	day126	day126	NOUN
ftr-418	837	2	established	establish	VERB
ftr-418	837	3	a	a	DET
ftr-418	837	4	broad	broad	ADJ
ftr-418	837	5	understanding	understanding	NOUN
ftr-418	837	6	of	of	ADP
ftr-418	837	7	the	the	DET
ftr-418	837	8	implied	imply	VERB
ftr-418	837	9	immunity	immunity	NOUN
ftr-418	837	10	of	of	ADP
ftr-418	837	11	states	state	NOUN
ftr-418	837	12	in	in	ADP
ftr-418	837	13	that	that	PRON
ftr-418	837	14	almost	almost	ADV
ftr-418	837	15	any	any	PRON
ftr-418	837	16	tax	tax	NOUN
ftr-418	837	17	on	on	ADP
ftr-418	837	18	a	a	DET
ftr-418	837	19	state	state	NOUN
ftr-418	837	20	would	would	AUX
ftr-418	837	21	be	be	AUX
ftr-418	837	22	unconstitutional	unconstitutional	ADJ
ftr-418	837	23	–	–	PUNCT
ftr-418	837	24	even	even	ADV
ftr-418	837	25	an	an	DET
ftr-418	837	26	indirect	indirect	ADJ
ftr-418	837	27	one	one	NOUN
ftr-418	837	28	that	that	PRON
ftr-418	837	29	only	only	ADV
ftr-418	837	30	taxed	tax	VERB
ftr-418	837	31	the	the	DET
ftr-418	837	32	salary	salary	NOUN
ftr-418	837	33	of	of	ADP
ftr-418	837	34	a	a	DET
ftr-418	837	35	state	state	NOUN
ftr-418	837	36	employee	employee	NOUN
ftr-418	837	37	.	.	PUNCT
ftr-418	838	1	127	127	NUM
ftr-418	838	2	this	this	DET
ftr-418	838	3	broad	broad	ADJ
ftr-418	838	4	reading	reading	NOUN
ftr-418	838	5	was	be	AUX
ftr-418	838	6	narrowed	narrow	VERB
ftr-418	838	7	in	in	ADP
ftr-418	838	8	1905	1905	NUM
ftr-418	838	9	in	in	ADP
ftr-418	838	10	south	south	PROPN
ftr-418	838	11	carolina	carolina	PROPN
ftr-418	838	12	v.	v.	PROPN
ftr-418	838	13	united	united	PROPN
ftr-418	838	14	states	states	PROPN
ftr-418	838	15	.	.	PUNCT
ftr-418	839	1	the	the	DET
ftr-418	839	2	court	court	NOUN
ftr-418	839	3	found	find	VERB
ftr-418	839	4	that	that	SCONJ
ftr-418	839	5	the	the	DET
ftr-418	839	6	sale	sale	NOUN
ftr-418	839	7	of	of	ADP
ftr-418	839	8	liquor	liquor	NOUN
ftr-418	839	9	by	by	ADP
ftr-418	839	10	a	a	DET
ftr-418	839	11	state	state	NOUN
ftr-418	839	12	is	be	AUX
ftr-418	839	13	subject	subject	ADJ
ftr-418	839	14	to	to	ADP
ftr-418	839	15	federal128	federal128	PROPN
ftr-418	839	16	excise	excise	NOUN
ftr-418	839	17	taxes	taxis	NOUN
ftr-418	839	18	.	.	PUNCT
ftr-418	840	1	the	the	DET
ftr-418	840	2	court	court	NOUN
ftr-418	840	3	was	be	AUX
ftr-418	840	4	concerned	concern	VERB
ftr-418	840	5	that	that	SCONJ
ftr-418	840	6	absolute	absolute	ADJ
ftr-418	840	7	immunity	immunity	NOUN
ftr-418	840	8	of	of	ADP
ftr-418	840	9	states	state	NOUN
ftr-418	840	10	from129	from129	PROPN
ftr-418	840	11	taxation	taxation	NOUN
ftr-418	840	12	would	would	AUX
ftr-418	840	13	endanger	endanger	VERB
ftr-418	840	14	the	the	DET
ftr-418	840	15	ability	ability	NOUN
ftr-418	840	16	of	of	ADP
ftr-418	840	17	the	the	DET
ftr-418	840	18	federal	federal	ADJ
ftr-418	840	19	government	government	NOUN
ftr-418	840	20	to	to	PART
ftr-418	840	21	raise	raise	VERB
ftr-418	840	22	revenue	revenue	NOUN
ftr-418	840	23	.	.	PUNCT
ftr-418	841	1	at	at	ADP
ftr-418	841	2	the	the	DET
ftr-418	841	3	time	time	NOUN
ftr-418	841	4	,	,	PUNCT
ftr-418	841	5	the	the	DET
ftr-418	841	6	federal	federal	ADJ
ftr-418	841	7	government	government	NOUN
ftr-418	841	8	relied	rely	VERB
ftr-418	841	9	primarily	primarily	ADV
ftr-418	841	10	on	on	ADP
ftr-418	841	11	excise	excise	NOUN
ftr-418	841	12	taxes130	taxes130	PROPN
ftr-418	841	13	for	for	ADP
ftr-418	841	14	revenue	revenue	NOUN
ftr-418	841	15	.	.	PUNCT
ftr-418	842	1	if	if	SCONJ
ftr-418	842	2	the	the	DET
ftr-418	842	3	states	state	NOUN
ftr-418	842	4	were	be	AUX
ftr-418	842	5	to	to	PART
ftr-418	842	6	take	take	VERB
ftr-418	842	7	over	over	ADP
ftr-418	842	8	the	the	DET
ftr-418	842	9	activities	activity	NOUN
ftr-418	842	10	that	that	PRON
ftr-418	842	11	were	be	AUX
ftr-418	842	12	subject	subject	ADJ
ftr-418	842	13	to	to	ADP
ftr-418	842	14	the	the	DET
ftr-418	842	15	excise	excise	NOUN
ftr-418	842	16	taxes	taxis	NOUN
ftr-418	842	17	–	–	PUNCT
ftr-418	842	18	such	such	ADJ
ftr-418	842	19	as	as	ADP
ftr-418	842	20	the	the	DET
ftr-418	842	21	sale	sale	NOUN
ftr-418	842	22	of	of	ADP
ftr-418	842	23	liquor	liquor	NOUN
ftr-418	842	24	–	–	PUNCT
ftr-418	842	25	and	and	CCONJ
ftr-418	842	26	then	then	ADV
ftr-418	842	27	claim	claim	VERB
ftr-418	842	28	immunity	immunity	NOUN
ftr-418	842	29	from	from	ADP
ftr-418	842	30	tax	tax	NOUN
ftr-418	842	31	,	,	PUNCT
ftr-418	842	32	the	the	DET
ftr-418	842	33	federal	federal	ADJ
ftr-418	842	34	government	government	NOUN
ftr-418	842	35	’s	’s	PART
ftr-418	842	36	revenue	revenue	NOUN
ftr-418	842	37	would	would	AUX
ftr-418	842	38	dwindle	dwindle	VERB
ftr-418	842	39	,	,	PUNCT
ftr-418	842	40	impairing	impair	VERB
ftr-418	842	41	its	its	PRON
ftr-418	842	42	ability	ability	NOUN
ftr-418	842	43	to	to	PART
ftr-418	842	44	exercise	exercise	VERB
ftr-418	842	45	its	its	PRON
ftr-418	842	46	power	power	NOUN
ftr-418	842	47	.	.	PUNCT
ftr-418	843	1	to	to	PART
ftr-418	843	2	balance	balance	VERB
ftr-418	843	3	the	the	DET
ftr-418	843	4	need	need	NOUN
ftr-418	843	5	of	of	ADP
ftr-418	843	6	the	the	DET
ftr-418	843	7	states	state	NOUN
ftr-418	843	8	to	to	PART
ftr-418	843	9	operate	operate	VERB
ftr-418	843	10	without	without	ADP
ftr-418	843	11	federal131	federal131	PROPN
ftr-418	843	12	372	372	NUM
ftr-418	843	13	florida	florida	PROPN
ftr-418	843	14	tax	tax	NOUN
ftr-418	843	15	review	review	NOUN
ftr-418	843	16	[	[	X
ftr-418	843	17	vol.6:4	vol.6:4	ADP
ftr-418	843	18	132	132	NUM
ftr-418	843	19	.	.	PUNCT
ftr-418	844	1	i	i	PRON
ftr-418	844	2	d.	d.	PROPN
ftr-418	844	3	at	at	ADP
ftr-418	844	4	463	463	NUM
ftr-418	844	5	(	(	PUNCT
ftr-418	844	6	“	"	PUNCT
ftr-418	844	7	…	…	PUNCT
ftr-418	844	8	whenever	whenever	SCONJ
ftr-418	844	9	a	a	DET
ftr-418	844	10	state	state	NOUN
ftr-418	844	11	engages	engage	VERB
ftr-418	844	12	in	in	ADP
ftr-418	844	13	a	a	DET
ftr-418	844	14	business	business	NOUN
ftr-418	844	15	which	which	PRON
ftr-418	844	16	is	be	AUX
ftr-418	844	17	of	of	ADP
ftr-418	844	18	a	a	DET
ftr-418	844	19	private	private	ADJ
ftr-418	844	20	nature	nature	NOUN
ftr-418	844	21	that	that	PRON
ftr-418	844	22	business	business	NOUN
ftr-418	844	23	is	be	AUX
ftr-418	844	24	not	not	PART
ftr-418	844	25	withdrawn	withdraw	VERB
ftr-418	844	26	from	from	ADP
ftr-418	844	27	the	the	DET
ftr-418	844	28	taxing	tax	VERB
ftr-418	844	29	power	power	NOUN
ftr-418	844	30	of	of	ADP
ftr-418	844	31	the	the	DET
ftr-418	844	32	nation	nation	NOUN
ftr-418	844	33	”	"	PUNCT
ftr-418	844	34	)	)	PUNCT
ftr-418	844	35	.	.	PUNCT
ftr-418	845	1	133	133	NUM
ftr-418	845	2	.	.	PUNCT
ftr-418	846	1	i	i	PRON
ftr-418	846	2	d.	d.	PROPN
ftr-418	846	3	134	134	NUM
ftr-418	846	4	.	.	PUNCT
ftr-418	847	1	i	i	PRON
ftr-418	847	2	d.	d.	PROPN
ftr-418	847	3	at	at	ADP
ftr-418	847	4	457	457	NUM
ftr-418	847	5	.	.	PUNCT
ftr-418	848	1	for	for	ADP
ftr-418	848	2	a	a	DET
ftr-418	848	3	critique	critique	NOUN
ftr-418	848	4	of	of	ADP
ftr-418	848	5	the	the	DET
ftr-418	848	6	court	court	NOUN
ftr-418	848	7	’s	’s	PART
ftr-418	848	8	ruling	ruling	NOUN
ftr-418	848	9	,	,	PUNCT
ftr-418	848	10	see	see	VERB
ftr-418	848	11	wells	wells	PROPN
ftr-418	848	12	&	&	CCONJ
ftr-418	848	13	hellerstein	hellerstein	PROPN
ftr-418	848	14	,	,	PUNCT
ftr-418	848	15	supra	supra	PROPN
ftr-418	848	16	note	note	VERB
ftr-418	848	17	122	122	NUM
ftr-418	848	18	at	at	ADP
ftr-418	848	19	1083	1083	NUM
ftr-418	848	20	(	(	PUNCT
ftr-418	848	21	stating	state	VERB
ftr-418	848	22	that	that	SCONJ
ftr-418	848	23	“	"	PUNCT
ftr-418	848	24	…	…	PUNCT
ftr-418	848	25	the	the	DET
ftr-418	848	26	governmental	governmental	ADJ
ftr-418	848	27	-	-	PUNCT
ftr-418	848	28	proprietary	proprietary	ADJ
ftr-418	848	29	distinction	distinction	NOUN
ftr-418	848	30	had	have	VERB
ftr-418	848	31	no	no	DET
ftr-418	848	32	solid	solid	ADJ
ftr-418	848	33	analytical	analytical	ADJ
ftr-418	848	34	justification	justification	NOUN
ftr-418	848	35	…	…	PUNCT
ftr-418	848	36	”	"	PUNCT
ftr-418	848	37	)	)	PUNCT
ftr-418	848	38	.	.	PUNCT
ftr-418	849	1	135	135	NUM
ftr-418	849	2	.	.	NOUN
ftr-418	849	3	220	220	NUM
ftr-418	849	4	u.s	u.s	PROPN
ftr-418	849	5	.	.	PROPN
ftr-418	849	6	107	107	NUM
ftr-418	849	7	(	(	PUNCT
ftr-418	849	8	1911	1911	NUM
ftr-418	849	9	)	)	PUNCT
ftr-418	849	10	.	.	PUNCT
ftr-418	850	1	136	136	NUM
ftr-418	850	2	.	.	PUNCT
ftr-418	851	1	i	i	PRON
ftr-418	851	2	d.	d.	PROPN
ftr-418	851	3	at	at	ADP
ftr-418	851	4	172	172	NUM
ftr-418	851	5	.	.	PUNCT
ftr-418	851	6	137	137	NUM
ftr-418	851	7	.	.	PUNCT
ftr-418	852	1	“	"	PUNCT
ftr-418	852	2	the	the	DET
ftr-418	852	3	congress	congress	PROPN
ftr-418	852	4	shall	shall	AUX
ftr-418	852	5	have	have	VERB
ftr-418	852	6	power	power	NOUN
ftr-418	852	7	to	to	PART
ftr-418	852	8	lay	lay	VERB
ftr-418	852	9	and	and	CCONJ
ftr-418	852	10	collect	collect	VERB
ftr-418	852	11	taxes	taxis	NOUN
ftr-418	852	12	on	on	ADP
ftr-418	852	13	incomes	income	NOUN
ftr-418	852	14	,	,	PUNCT
ftr-418	852	15	from	from	ADP
ftr-418	852	16	whatever	whatever	DET
ftr-418	852	17	source	source	NOUN
ftr-418	852	18	derived	derive	VERB
ftr-418	852	19	,	,	PUNCT
ftr-418	852	20	without	without	ADP
ftr-418	852	21	apportionment	apportionment	NOUN
ftr-418	852	22	among	among	ADP
ftr-418	852	23	the	the	DET
ftr-418	852	24	several	several	ADJ
ftr-418	852	25	states	state	NOUN
ftr-418	852	26	,	,	PUNCT
ftr-418	852	27	and	and	CCONJ
ftr-418	852	28	without	without	ADP
ftr-418	852	29	regard	regard	NOUN
ftr-418	852	30	to	to	ADP
ftr-418	852	31	any	any	DET
ftr-418	852	32	census	census	NOUN
ftr-418	852	33	or	or	CCONJ
ftr-418	852	34	enumeration	enumeration	NOUN
ftr-418	852	35	.	.	PUNCT
ftr-418	852	36	”	"	PUNCT
ftr-418	853	1	u.s	u.s	PROPN
ftr-418	853	2	.	.	PROPN
ftr-418	853	3	const	const	PROPN
ftr-418	853	4	.	.	PUNCT
ftr-418	854	1	amend	amend	PROPN
ftr-418	854	2	.	.	PUNCT
ftr-418	855	1	xvi	xvi	NOUN
ftr-418	855	2	.	.	PUNCT
ftr-418	856	1	138	138	NUM
ftr-418	856	2	.	.	PUNCT
ftr-418	857	1	the	the	DET
ftr-418	857	2	legislative	legislative	ADJ
ftr-418	857	3	history	history	NOUN
ftr-418	857	4	of	of	ADP
ftr-418	857	5	irc	irc	PROPN
ftr-418	857	6	§	§	PROPN
ftr-418	857	7	115	115	NUM
ftr-418	857	8	is	be	AUX
ftr-418	857	9	discussed	discuss	VERB
ftr-418	857	10	at	at	ADP
ftr-418	857	11	infra	infra	NOUN
ftr-418	857	12	part	part	NOUN
ftr-418	857	13	iii.b.1	iii.b.1	NOUN
ftr-418	857	14	.	.	PUNCT
ftr-418	857	15	interference	interference	NOUN
ftr-418	857	16	and	and	CCONJ
ftr-418	857	17	the	the	DET
ftr-418	857	18	need	need	NOUN
ftr-418	857	19	of	of	ADP
ftr-418	857	20	the	the	DET
ftr-418	857	21	federal	federal	ADJ
ftr-418	857	22	government	government	NOUN
ftr-418	857	23	to	to	PART
ftr-418	857	24	have	have	AUX
ftr-418	857	25	revenue	revenue	NOUN
ftr-418	857	26	for	for	SCONJ
ftr-418	857	27	it	it	PRON
ftr-418	857	28	to	to	PART
ftr-418	857	29	operate	operate	VERB
ftr-418	857	30	,	,	PUNCT
ftr-418	857	31	the	the	DET
ftr-418	857	32	court	court	NOUN
ftr-418	857	33	crafted	craft	VERB
ftr-418	857	34	a	a	DET
ftr-418	857	35	proprietary	proprietary	ADJ
ftr-418	857	36	/	/	SYM
ftr-418	857	37	governmental	governmental	ADJ
ftr-418	857	38	distinction	distinction	NOUN
ftr-418	857	39	.	.	PUNCT
ftr-418	858	1	activities132	activities132	PROPN
ftr-418	858	2	of	of	ADP
ftr-418	858	3	the	the	DET
ftr-418	858	4	states	state	NOUN
ftr-418	858	5	that	that	PRON
ftr-418	858	6	are	be	AUX
ftr-418	858	7	governmental	governmental	ADJ
ftr-418	858	8	in	in	ADP
ftr-418	858	9	nature	nature	NOUN
ftr-418	858	10	may	may	AUX
ftr-418	858	11	not	not	PART
ftr-418	858	12	be	be	AUX
ftr-418	858	13	taxed	tax	VERB
ftr-418	858	14	but	but	CCONJ
ftr-418	858	15	proprietary	proprietary	ADJ
ftr-418	858	16	activities	activity	NOUN
ftr-418	858	17	may	may	AUX
ftr-418	858	18	be	be	AUX
ftr-418	858	19	taxed	tax	VERB
ftr-418	858	20	.	.	PUNCT
ftr-418	859	1	the	the	DET
ftr-418	859	2	court	court	NOUN
ftr-418	859	3	did	do	AUX
ftr-418	859	4	not	not	PART
ftr-418	859	5	provide	provide	VERB
ftr-418	859	6	much	much	ADJ
ftr-418	859	7	analysis	analysis	NOUN
ftr-418	859	8	for	for	ADP
ftr-418	859	9	this	this	DET
ftr-418	859	10	conclusion	conclusion	NOUN
ftr-418	859	11	,	,	PUNCT
ftr-418	859	12	other	other	ADJ
ftr-418	859	13	than	than	SCONJ
ftr-418	859	14	to	to	PART
ftr-418	859	15	note	note	VERB
ftr-418	859	16	that	that	SCONJ
ftr-418	859	17	this	this	DET
ftr-418	859	18	distinction	distinction	NOUN
ftr-418	859	19	was	be	AUX
ftr-418	859	20	akin	akin	ADJ
ftr-418	859	21	to	to	ADP
ftr-418	859	22	that	that	PRON
ftr-418	859	23	used	use	VERB
ftr-418	859	24	to	to	PART
ftr-418	859	25	determine	determine	VERB
ftr-418	859	26	whether	whether	SCONJ
ftr-418	859	27	a	a	DET
ftr-418	859	28	municipality	municipality	NOUN
ftr-418	859	29	could	could	AUX
ftr-418	859	30	be	be	AUX
ftr-418	859	31	sued	sue	VERB
ftr-418	859	32	for	for	ADP
ftr-418	859	33	negligence	negligence	NOUN
ftr-418	859	34	.	.	PUNCT
ftr-418	860	1	the	the	DET
ftr-418	860	2	court	court	NOUN
ftr-418	860	3	did133	did133	PROPN
ftr-418	860	4	take	take	VERB
ftr-418	860	5	comfort	comfort	NOUN
ftr-418	860	6	,	,	PUNCT
ftr-418	860	7	however	however	ADV
ftr-418	860	8	,	,	PUNCT
ftr-418	860	9	in	in	ADP
ftr-418	860	10	the	the	DET
ftr-418	860	11	theory	theory	NOUN
ftr-418	860	12	that	that	SCONJ
ftr-418	860	13	the	the	DET
ftr-418	860	14	framers	framer	NOUN
ftr-418	860	15	of	of	ADP
ftr-418	860	16	the	the	DET
ftr-418	860	17	constitution	constitution	NOUN
ftr-418	860	18	did	do	AUX
ftr-418	860	19	not	not	PART
ftr-418	860	20	believe	believe	VERB
ftr-418	860	21	that	that	SCONJ
ftr-418	860	22	the	the	DET
ftr-418	860	23	states	state	NOUN
ftr-418	860	24	would	would	AUX
ftr-418	860	25	engage	engage	VERB
ftr-418	860	26	in	in	ADP
ftr-418	860	27	proprietary	proprietary	ADJ
ftr-418	860	28	activities	activity	NOUN
ftr-418	860	29	and	and	CCONJ
ftr-418	860	30	thus	thus	ADV
ftr-418	860	31	did	do	AUX
ftr-418	860	32	not	not	PART
ftr-418	860	33	intend	intend	VERB
ftr-418	860	34	to	to	PART
ftr-418	860	35	create	create	VERB
ftr-418	860	36	a	a	DET
ftr-418	860	37	constitutional	constitutional	ADJ
ftr-418	860	38	tax	tax	NOUN
ftr-418	860	39	exemption	exemption	NOUN
ftr-418	860	40	for	for	ADP
ftr-418	860	41	state	state	NOUN
ftr-418	860	42	commercial	commercial	ADJ
ftr-418	860	43	ventures.134	ventures.134	PROPN
ftr-418	860	44	in	in	ADP
ftr-418	860	45	a	a	DET
ftr-418	860	46	subsequent	subsequent	ADJ
ftr-418	860	47	case	case	NOUN
ftr-418	860	48	,	,	PUNCT
ftr-418	860	49	flint	flint	NOUN
ftr-418	860	50	v.	v.	ADP
ftr-418	860	51	stone	stone	PROPN
ftr-418	860	52	tracy	tracy	PROPN
ftr-418	860	53	co.	co.	PROPN
ftr-418	860	54	,	,	PUNCT
ftr-418	860	55	which	which	PRON
ftr-418	860	56	upheld	uphold	VERB
ftr-418	860	57	a	a	DET
ftr-418	860	58	federal135	federal135	PROPN
ftr-418	860	59	excise	excise	NOUN
ftr-418	860	60	tax	tax	NOUN
ftr-418	860	61	on	on	ADP
ftr-418	860	62	businesses	business	NOUN
ftr-418	860	63	–	–	PUNCT
ftr-418	860	64	including	include	VERB
ftr-418	860	65	state	state	NOUN
ftr-418	860	66	controlled	control	VERB
ftr-418	860	67	railroad	railroad	NOUN
ftr-418	860	68	corporations	corporation	NOUN
ftr-418	860	69	–	–	PUNCT
ftr-418	860	70	the	the	DET
ftr-418	860	71	court	court	NOUN
ftr-418	860	72	articulated	articulate	VERB
ftr-418	860	73	the	the	DET
ftr-418	860	74	south	south	PROPN
ftr-418	860	75	carolina	carolina	PROPN
ftr-418	860	76	governmental	governmental	ADJ
ftr-418	860	77	-	-	PUNCT
ftr-418	860	78	proprietary	proprietary	ADJ
ftr-418	860	79	distinction	distinction	NOUN
ftr-418	860	80	as	as	SCONJ
ftr-418	860	81	follows	follow	VERB
ftr-418	860	82	:	:	PUNCT
ftr-418	860	83	it	it	PRON
ftr-418	860	84	is	be	AUX
ftr-418	860	85	no	no	DET
ftr-418	860	86	part	part	NOUN
ftr-418	860	87	of	of	ADP
ftr-418	860	88	the	the	DET
ftr-418	860	89	essential	essential	ADJ
ftr-418	860	90	governmental	governmental	ADJ
ftr-418	860	91	functions	function	NOUN
ftr-418	860	92	of	of	ADP
ftr-418	860	93	a	a	DET
ftr-418	860	94	state	state	NOUN
ftr-418	860	95	to	to	PART
ftr-418	860	96	provide	provide	VERB
ftr-418	860	97	means	mean	NOUN
ftr-418	860	98	of	of	ADP
ftr-418	860	99	transportation	transportation	NOUN
ftr-418	860	100	,	,	PUNCT
ftr-418	860	101	supply	supply	VERB
ftr-418	860	102	artificial	artificial	ADJ
ftr-418	860	103	light	light	NOUN
ftr-418	860	104	,	,	PUNCT
ftr-418	860	105	water	water	NOUN
ftr-418	860	106	,	,	PUNCT
ftr-418	860	107	and	and	CCONJ
ftr-418	860	108	the	the	DET
ftr-418	860	109	like	like	ADJ
ftr-418	860	110	.	.	PUNCT
ftr-418	861	1	these	these	DET
ftr-418	861	2	objects	object	NOUN
ftr-418	861	3	are	be	AUX
ftr-418	861	4	often	often	ADV
ftr-418	861	5	accomplished	accomplish	VERB
ftr-418	861	6	through	through	ADP
ftr-418	861	7	the	the	DET
ftr-418	861	8	medium	medium	NOUN
ftr-418	861	9	of	of	ADP
ftr-418	861	10	private	private	ADJ
ftr-418	861	11	corporations	corporation	NOUN
ftr-418	861	12	,	,	PUNCT
ftr-418	861	13	and	and	CCONJ
ftr-418	861	14	though	though	SCONJ
ftr-418	861	15	the	the	DET
ftr-418	861	16	public	public	NOUN
ftr-418	861	17	may	may	AUX
ftr-418	861	18	derive	derive	VERB
ftr-418	861	19	a	a	DET
ftr-418	861	20	benefit	benefit	NOUN
ftr-418	861	21	from	from	ADP
ftr-418	861	22	such	such	ADJ
ftr-418	861	23	operations	operation	NOUN
ftr-418	861	24	,	,	PUNCT
ftr-418	861	25	the	the	DET
ftr-418	861	26	companies	company	NOUN
ftr-418	861	27	carrying	carry	VERB
ftr-418	861	28	on	on	ADP
ftr-418	861	29	such	such	ADJ
ftr-418	861	30	enterprises	enterprise	NOUN
ftr-418	861	31	are	be	AUX
ftr-418	861	32	nevertheless	nevertheless	ADV
ftr-418	861	33	private	private	ADJ
ftr-418	861	34	companies	company	NOUN
ftr-418	861	35	,	,	PUNCT
ftr-418	861	36	whose	whose	DET
ftr-418	861	37	business	business	NOUN
ftr-418	861	38	is	be	AUX
ftr-418	861	39	prosecuted	prosecute	VERB
ftr-418	861	40	for	for	ADP
ftr-418	861	41	private	private	ADJ
ftr-418	861	42	emolument	emolument	NOUN
ftr-418	861	43	and	and	CCONJ
ftr-418	861	44	advantage	advantage	NOUN
ftr-418	861	45	.	.	PUNCT
ftr-418	862	1	for	for	ADP
ftr-418	862	2	the	the	DET
ftr-418	862	3	purpose	purpose	NOUN
ftr-418	862	4	of	of	ADP
ftr-418	862	5	taxation	taxation	NOUN
ftr-418	862	6	they	they	PRON
ftr-418	862	7	stand	stand	VERB
ftr-418	862	8	upon	upon	SCONJ
ftr-418	862	9	the	the	DET
ftr-418	862	10	same	same	ADJ
ftr-418	862	11	footing	footing	NOUN
ftr-418	862	12	as	as	ADP
ftr-418	862	13	other	other	ADJ
ftr-418	862	14	private	private	ADJ
ftr-418	862	15	corporations	corporation	NOUN
ftr-418	862	16	upon	upon	SCONJ
ftr-418	862	17	which	which	PRON
ftr-418	862	18	special	special	ADJ
ftr-418	862	19	franchises	franchise	NOUN
ftr-418	862	20	have	have	AUX
ftr-418	862	21	been	be	AUX
ftr-418	862	22	conferred.136	conferred.136	VERB
ftr-418	862	23	this	this	PRON
ftr-418	862	24	was	be	AUX
ftr-418	862	25	the	the	DET
ftr-418	862	26	state	state	NOUN
ftr-418	862	27	of	of	ADP
ftr-418	862	28	the	the	DET
ftr-418	862	29	intergovernmental	intergovernmental	ADJ
ftr-418	862	30	immunity	immunity	NOUN
ftr-418	862	31	doctrine	doctrine	NOUN
ftr-418	862	32	at	at	ADP
ftr-418	862	33	the	the	DET
ftr-418	862	34	time	time	NOUN
ftr-418	862	35	the	the	DET
ftr-418	862	36	sixteenth	sixteenth	ADJ
ftr-418	862	37	amendment	amendment	NOUN
ftr-418	862	38	,	,	PUNCT
ftr-418	862	39	giving	give	VERB
ftr-418	862	40	the	the	DET
ftr-418	862	41	federal	federal	ADJ
ftr-418	862	42	government	government	NOUN
ftr-418	862	43	the	the	DET
ftr-418	862	44	power	power	NOUN
ftr-418	862	45	to	to	PART
ftr-418	862	46	impose	impose	VERB
ftr-418	862	47	an	an	DET
ftr-418	862	48	income	income	NOUN
ftr-418	862	49	tax	tax	NOUN
ftr-418	862	50	,	,	PUNCT
ftr-418	862	51	was	be	AUX
ftr-418	862	52	ratified	ratify	VERB
ftr-418	862	53	in	in	ADP
ftr-418	862	54	1913	1913	NUM
ftr-418	862	55	.	.	PUNCT
ftr-418	863	1	it	it	PRON
ftr-418	863	2	was	be	AUX
ftr-418	863	3	flint	flint	NOUN
ftr-418	863	4	’s	’s	PART
ftr-418	863	5	“	"	PUNCT
ftr-418	863	6	essential137	essential137	PROPN
ftr-418	863	7	governmental	governmental	ADJ
ftr-418	863	8	function	function	NOUN
ftr-418	863	9	”	"	PUNCT
ftr-418	863	10	language	language	NOUN
ftr-418	863	11	that	that	PRON
ftr-418	863	12	was	be	AUX
ftr-418	863	13	codified	codify	VERB
ftr-418	863	14	in	in	ADP
ftr-418	863	15	section	section	NOUN
ftr-418	863	16	115	115	NUM
ftr-418	863	17	when	when	SCONJ
ftr-418	863	18	the	the	DET
ftr-418	863	19	income	income	NOUN
ftr-418	863	20	tax	tax	NOUN
ftr-418	863	21	was	be	AUX
ftr-418	863	22	enacted	enact	VERB
ftr-418	863	23	.	.	PUNCT
ftr-418	864	1	while	while	SCONJ
ftr-418	864	2	this	this	DET
ftr-418	864	3	language	language	NOUN
ftr-418	864	4	has	have	AUX
ftr-418	864	5	survived	survive	VERB
ftr-418	864	6	in	in	ADP
ftr-418	864	7	section	section	NOUN
ftr-418	864	8	115	115	NUM
ftr-418	864	9	to138	to138	PROPN
ftr-418	864	10	2004	2004	NUM
ftr-418	864	11	]	]	PUNCT
ftr-418	864	12	leaving	leave	VERB
ftr-418	864	13	money	money	NOUN
ftr-418	864	14	on	on	ADP
ftr-418	864	15	the	the	DET
ftr-418	864	16	table(s	table(s	NOUN
ftr-418	864	17	)	)	PUNCT
ftr-418	864	18	373	373	NUM
ftr-418	864	19	139	139	NUM
ftr-418	864	20	.	.	PUNCT
ftr-418	865	1	irc	irc	AUX
ftr-418	865	2	§	§	PROPN
ftr-418	865	3	115	115	NUM
ftr-418	865	4	and	and	CCONJ
ftr-418	865	5	the	the	DET
ftr-418	865	6	statutory	statutory	ADJ
ftr-418	865	7	“	"	PUNCT
ftr-418	865	8	essential	essential	ADJ
ftr-418	865	9	governmental	governmental	ADJ
ftr-418	865	10	function	function	NOUN
ftr-418	865	11	”	"	PUNCT
ftr-418	865	12	requirement	requirement	NOUN
ftr-418	865	13	are	be	AUX
ftr-418	865	14	discussed	discuss	VERB
ftr-418	865	15	at	at	ADP
ftr-418	865	16	infra	infra	NOUN
ftr-418	865	17	part	part	NOUN
ftr-418	865	18	iii.b	iii.b	X
ftr-418	865	19	.	.	PROPN
ftr-418	866	1	140	140	NUM
ftr-418	866	2	.	.	X
ftr-418	866	3	326	326	NUM
ftr-418	866	4	u.s	u.s	PROPN
ftr-418	866	5	.	.	PROPN
ftr-418	866	6	572	572	NUM
ftr-418	866	7	(	(	PUNCT
ftr-418	866	8	1946	1946	NUM
ftr-418	866	9	)	)	PUNCT
ftr-418	866	10	.	.	PUNCT
ftr-418	867	1	this	this	PRON
ftr-418	867	2	was	be	AUX
ftr-418	867	3	a	a	DET
ftr-418	867	4	plurality	plurality	NOUN
ftr-418	867	5	opinion	opinion	NOUN
ftr-418	867	6	with	with	ADP
ftr-418	867	7	the	the	DET
ftr-418	867	8	court	court	NOUN
ftr-418	867	9	’s	’s	PART
ftr-418	867	10	decision	decision	NOUN
ftr-418	867	11	announced	announce	VERB
ftr-418	867	12	by	by	ADP
ftr-418	867	13	justice	justice	PROPN
ftr-418	867	14	frankfurter	frankfurter	PROPN
ftr-418	867	15	.	.	PUNCT
ftr-418	868	1	141	141	NUM
ftr-418	868	2	.	.	PUNCT
ftr-418	869	1	i	i	PRON
ftr-418	869	2	d.	d.	PROPN
ftr-418	869	3	142	142	NUM
ftr-418	869	4	.	.	PUNCT
ftr-418	870	1	i	i	PRON
ftr-418	870	2	d.	d.	PROPN
ftr-418	870	3	at	at	ADP
ftr-418	870	4	580	580	NUM
ftr-418	870	5	.	.	PUNCT
ftr-418	871	1	143	143	NUM
ftr-418	871	2	.	.	PUNCT
ftr-418	872	1	i	i	PRON
ftr-418	872	2	d.	d.	PROPN
ftr-418	872	3	at	at	ADP
ftr-418	872	4	582	582	NUM
ftr-418	872	5	.	.	PUNCT
ftr-418	873	1	144	144	NUM
ftr-418	873	2	.	.	PUNCT
ftr-418	874	1	i	i	PRON
ftr-418	874	2	d.	d.	PROPN
ftr-418	874	3	at	at	ADP
ftr-418	874	4	584	584	NUM
ftr-418	874	5	-	-	SYM
ftr-418	874	6	85	85	NUM
ftr-418	874	7	.	.	PUNCT
ftr-418	875	1	(	(	PUNCT
ftr-418	875	2	rutledge	rutledge	PROPN
ftr-418	875	3	,	,	PUNCT
ftr-418	875	4	j.	j.	PROPN
ftr-418	875	5	,	,	PUNCT
ftr-418	875	6	concurring	concur	VERB
ftr-418	875	7	)	)	PUNCT
ftr-418	875	8	.	.	PUNCT
ftr-418	876	1	145	145	NUM
ftr-418	876	2	.	.	PUNCT
ftr-418	877	1	see	see	VERB
ftr-418	877	2	richardson	richardson	PROPN
ftr-418	877	3	,	,	PUNCT
ftr-418	877	4	supra	supra	PROPN
ftr-418	877	5	note	note	PROPN
ftr-418	877	6	116	116	NUM
ftr-418	877	7	,	,	PUNCT
ftr-418	877	8	at	at	ADP
ftr-418	877	9	424	424	NUM
ftr-418	877	10	-	-	SYM
ftr-418	877	11	31	31	NUM
ftr-418	877	12	.	.	PUNCT
ftr-418	878	1	richardson	richardson	PROPN
ftr-418	878	2	also	also	ADV
ftr-418	878	3	notes	note	VERB
ftr-418	878	4	that	that	SCONJ
ftr-418	878	5	it	it	PRON
ftr-418	878	6	has	have	AUX
ftr-418	878	7	been	be	AUX
ftr-418	878	8	established	establish	VERB
ftr-418	878	9	that	that	SCONJ
ftr-418	878	10	indirect	indirect	ADJ
ftr-418	878	11	taxes	taxis	NOUN
ftr-418	878	12	that	that	PRON
ftr-418	878	13	fall	fall	VERB
ftr-418	878	14	on	on	ADP
ftr-418	878	15	states	state	NOUN
ftr-418	878	16	are	be	AUX
ftr-418	878	17	also	also	ADV
ftr-418	878	18	judged	judge	VERB
ftr-418	878	19	for	for	ADP
ftr-418	878	20	constitutionality	constitutionality	NOUN
ftr-418	878	21	based	base	VERB
ftr-418	878	22	on	on	ADP
ftr-418	878	23	discrimination	discrimination	NOUN
ftr-418	878	24	.	.	PUNCT
ftr-418	879	1	for	for	ADP
ftr-418	879	2	example	example	NOUN
ftr-418	879	3	,	,	PUNCT
ftr-418	879	4	there	there	PRON
ftr-418	879	5	is	be	VERB
ftr-418	879	6	no	no	DET
ftr-418	879	7	constitutional	constitutional	ADJ
ftr-418	879	8	problem	problem	NOUN
ftr-418	879	9	with	with	ADP
ftr-418	879	10	“	"	PUNCT
ftr-418	879	11	nondiscriminatory	nondiscriminatory	ADJ
ftr-418	879	12	income	income	NOUN
ftr-418	879	13	taxes	taxis	NOUN
ftr-418	879	14	imposed	impose	VERB
ftr-418	879	15	by	by	ADP
ftr-418	879	16	one	one	NUM
ftr-418	879	17	government	government	NOUN
ftr-418	879	18	on	on	ADP
ftr-418	879	19	this	this	DET
ftr-418	879	20	day	day	NOUN
ftr-418	879	21	,	,	PUNCT
ftr-418	879	22	the	the	DET
ftr-418	879	23	constitutional	constitutional	ADJ
ftr-418	879	24	immunity	immunity	NOUN
ftr-418	879	25	doctrine	doctrine	NOUN
ftr-418	879	26	continued	continue	VERB
ftr-418	879	27	to	to	PART
ftr-418	879	28	evolve	evolve	VERB
ftr-418	879	29	beyond	beyond	ADP
ftr-418	879	30	this	this	DET
ftr-418	879	31	simple	simple	ADJ
ftr-418	879	32	distinction.139	distinction.139	NOUN
ftr-418	879	33	in	in	ADP
ftr-418	879	34	fact	fact	NOUN
ftr-418	879	35	,	,	PUNCT
ftr-418	879	36	the	the	DET
ftr-418	879	37	essential	essential	ADJ
ftr-418	879	38	governmental	governmental	ADJ
ftr-418	879	39	function	function	NOUN
ftr-418	879	40	requirement	requirement	NOUN
ftr-418	879	41	was	be	AUX
ftr-418	879	42	abandoned	abandon	VERB
ftr-418	879	43	entirely	entirely	ADV
ftr-418	879	44	in	in	ADP
ftr-418	879	45	1946	1946	NUM
ftr-418	879	46	in	in	ADP
ftr-418	879	47	new	new	PROPN
ftr-418	879	48	york	york	PROPN
ftr-418	879	49	v.	v.	PROPN
ftr-418	879	50	united	united	PROPN
ftr-418	879	51	states	states	PROPN
ftr-418	879	52	.	.	PUNCT
ftr-418	880	1	the	the	DET
ftr-418	880	2	court	court	NOUN
ftr-418	880	3	held	hold	VERB
ftr-418	880	4	that	that	SCONJ
ftr-418	880	5	the	the	DET
ftr-418	880	6	sale	sale	NOUN
ftr-418	880	7	of140	of140	ADP
ftr-418	880	8	bottled	bottled	ADJ
ftr-418	880	9	water	water	NOUN
ftr-418	880	10	from	from	ADP
ftr-418	880	11	the	the	DET
ftr-418	880	12	state	state	NOUN
ftr-418	880	13	-	-	PUNCT
ftr-418	880	14	owned	own	VERB
ftr-418	880	15	saratoga	saratoga	NOUN
ftr-418	880	16	springs	spring	NOUN
ftr-418	880	17	was	be	AUX
ftr-418	880	18	subject	subject	ADJ
ftr-418	880	19	to	to	ADP
ftr-418	880	20	federal	federal	ADJ
ftr-418	880	21	excise	excise	NOUN
ftr-418	880	22	tax	tax	NOUN
ftr-418	880	23	.	.	PUNCT
ftr-418	881	1	while	while	SCONJ
ftr-418	881	2	this	this	DET
ftr-418	881	3	result	result	NOUN
ftr-418	881	4	seems	seem	VERB
ftr-418	881	5	appropriate	appropriate	ADJ
ftr-418	881	6	in	in	ADP
ftr-418	881	7	light	light	NOUN
ftr-418	881	8	of	of	ADP
ftr-418	881	9	south	south	PROPN
ftr-418	881	10	carolina	carolina	PROPN
ftr-418	881	11	–	–	PUNCT
ftr-418	881	12	141	141	NUM
ftr-418	881	13	if	if	SCONJ
ftr-418	881	14	the	the	DET
ftr-418	881	15	sale	sale	NOUN
ftr-418	881	16	of	of	ADP
ftr-418	881	17	liquor	liquor	NOUN
ftr-418	881	18	could	could	AUX
ftr-418	881	19	be	be	AUX
ftr-418	881	20	taxed	tax	VERB
ftr-418	881	21	,	,	PUNCT
ftr-418	881	22	surely	surely	ADV
ftr-418	881	23	the	the	DET
ftr-418	881	24	sale	sale	NOUN
ftr-418	881	25	of	of	ADP
ftr-418	881	26	water	water	NOUN
ftr-418	881	27	could	could	AUX
ftr-418	881	28	be	be	AUX
ftr-418	881	29	taxed	tax	VERB
ftr-418	881	30	as	as	ADV
ftr-418	881	31	well	well	ADV
ftr-418	881	32	–	–	PUNCT
ftr-418	881	33	the	the	DET
ftr-418	881	34	court	court	NOUN
ftr-418	881	35	used	use	VERB
ftr-418	881	36	a	a	DET
ftr-418	881	37	different	different	ADJ
ftr-418	881	38	analysis	analysis	NOUN
ftr-418	881	39	.	.	PUNCT
ftr-418	882	1	the	the	DET
ftr-418	882	2	court	court	NOUN
ftr-418	882	3	found	find	VERB
ftr-418	882	4	the	the	DET
ftr-418	882	5	essential	essential	ADJ
ftr-418	882	6	governmental	governmental	ADJ
ftr-418	882	7	function	function	NOUN
ftr-418	882	8	requirement	requirement	NOUN
ftr-418	882	9	to	to	PART
ftr-418	882	10	be	be	AUX
ftr-418	882	11	unworkable	unworkable	ADJ
ftr-418	882	12	:	:	PUNCT
ftr-418	882	13	“	"	PUNCT
ftr-418	882	14	to	to	PART
ftr-418	882	15	rest	rest	VERB
ftr-418	882	16	the	the	DET
ftr-418	882	17	federal	federal	ADJ
ftr-418	882	18	taxing	tax	VERB
ftr-418	882	19	power	power	NOUN
ftr-418	882	20	on	on	ADP
ftr-418	882	21	what	what	PRON
ftr-418	882	22	is	be	AUX
ftr-418	882	23	‘	'	PUNCT
ftr-418	882	24	normally	normally	ADV
ftr-418	882	25	’	'	PUNCT
ftr-418	882	26	conducted	conduct	VERB
ftr-418	882	27	by	by	ADP
ftr-418	882	28	private	private	ADJ
ftr-418	882	29	enterprise	enterprise	NOUN
ftr-418	882	30	in	in	ADP
ftr-418	882	31	contradiction	contradiction	NOUN
ftr-418	882	32	to	to	ADP
ftr-418	882	33	the	the	DET
ftr-418	882	34	‘	'	PUNCT
ftr-418	882	35	usual	usual	ADJ
ftr-418	882	36	’	'	PUNCT
ftr-418	882	37	governmental	governmental	ADJ
ftr-418	882	38	functions	function	NOUN
ftr-418	882	39	is	be	AUX
ftr-418	882	40	too	too	ADV
ftr-418	882	41	shifting	shift	VERB
ftr-418	882	42	a	a	DET
ftr-418	882	43	basis	basis	NOUN
ftr-418	882	44	for	for	ADP
ftr-418	882	45	determining	determine	VERB
ftr-418	882	46	constitutional	constitutional	ADJ
ftr-418	882	47	power	power	NOUN
ftr-418	882	48	and	and	CCONJ
ftr-418	882	49	too	too	ADV
ftr-418	882	50	entangled	entangled	ADJ
ftr-418	882	51	in	in	ADP
ftr-418	882	52	expediency	expediency	NOUN
ftr-418	882	53	to	to	PART
ftr-418	882	54	serve	serve	VERB
ftr-418	882	55	as	as	ADP
ftr-418	882	56	a	a	DET
ftr-418	882	57	dependable	dependable	ADJ
ftr-418	882	58	legal	legal	ADJ
ftr-418	882	59	criterion	criterion	NOUN
ftr-418	882	60	.	.	PUNCT
ftr-418	882	61	”	"	PUNCT
ftr-418	883	1	the	the	DET
ftr-418	883	2	role	role	NOUN
ftr-418	883	3	of	of	ADP
ftr-418	883	4	states	state	NOUN
ftr-418	883	5	continues	continue	VERB
ftr-418	883	6	to	to	PART
ftr-418	883	7	evolve	evolve	VERB
ftr-418	883	8	over	over	ADP
ftr-418	883	9	time142	time142	PROPN
ftr-418	883	10	and	and	CCONJ
ftr-418	883	11	it	it	PRON
ftr-418	883	12	is	be	AUX
ftr-418	883	13	difficult	difficult	ADJ
ftr-418	883	14	to	to	PART
ftr-418	883	15	tell	tell	VERB
ftr-418	883	16	at	at	ADP
ftr-418	883	17	any	any	DET
ftr-418	883	18	given	give	VERB
ftr-418	883	19	point	point	NOUN
ftr-418	883	20	whether	whether	SCONJ
ftr-418	883	21	a	a	DET
ftr-418	883	22	state	state	NOUN
ftr-418	883	23	is	be	AUX
ftr-418	883	24	engaging	engage	VERB
ftr-418	883	25	in	in	ADP
ftr-418	883	26	a	a	DET
ftr-418	883	27	governmental	governmental	ADJ
ftr-418	883	28	function	function	NOUN
ftr-418	883	29	or	or	CCONJ
ftr-418	883	30	in	in	ADP
ftr-418	883	31	a	a	DET
ftr-418	883	32	commercial	commercial	ADJ
ftr-418	883	33	enterprise	enterprise	NOUN
ftr-418	883	34	.	.	PUNCT
ftr-418	884	1	for	for	ADP
ftr-418	884	2	example	example	NOUN
ftr-418	884	3	,	,	PUNCT
ftr-418	884	4	the	the	DET
ftr-418	884	5	sale	sale	NOUN
ftr-418	884	6	of	of	ADP
ftr-418	884	7	liquor	liquor	NOUN
ftr-418	884	8	by	by	ADP
ftr-418	884	9	a	a	DET
ftr-418	884	10	state	state	NOUN
ftr-418	884	11	may	may	AUX
ftr-418	884	12	be	be	AUX
ftr-418	884	13	commercial	commercial	ADJ
ftr-418	884	14	,	,	PUNCT
ftr-418	884	15	but	but	CCONJ
ftr-418	884	16	it	it	PRON
ftr-418	884	17	also	also	ADV
ftr-418	884	18	may	may	AUX
ftr-418	884	19	represent	represent	VERB
ftr-418	884	20	the	the	DET
ftr-418	884	21	exercise	exercise	NOUN
ftr-418	884	22	of	of	ADP
ftr-418	884	23	the	the	DET
ftr-418	884	24	state	state	NOUN
ftr-418	884	25	’s	’s	PART
ftr-418	884	26	police	police	NOUN
ftr-418	884	27	power	power	NOUN
ftr-418	884	28	in	in	ADP
ftr-418	884	29	regulating	regulate	VERB
ftr-418	884	30	the	the	DET
ftr-418	884	31	distribution	distribution	NOUN
ftr-418	884	32	of	of	ADP
ftr-418	884	33	alcoholic	alcoholic	ADJ
ftr-418	884	34	beverages	beverage	NOUN
ftr-418	884	35	.	.	PUNCT
ftr-418	885	1	instead	instead	ADV
ftr-418	885	2	of	of	ADP
ftr-418	885	3	focusing	focus	VERB
ftr-418	885	4	on	on	ADP
ftr-418	885	5	whether	whether	SCONJ
ftr-418	885	6	or	or	CCONJ
ftr-418	885	7	not	not	PART
ftr-418	885	8	a	a	DET
ftr-418	885	9	state	state	NOUN
ftr-418	885	10	activity	activity	NOUN
ftr-418	885	11	is	be	AUX
ftr-418	885	12	governmental	governmental	ADJ
ftr-418	885	13	,	,	PUNCT
ftr-418	885	14	the	the	DET
ftr-418	885	15	court	court	NOUN
ftr-418	885	16	in	in	ADP
ftr-418	885	17	new	new	PROPN
ftr-418	885	18	york	york	PROPN
ftr-418	885	19	focused	focus	VERB
ftr-418	885	20	on	on	ADP
ftr-418	885	21	whether	whether	SCONJ
ftr-418	885	22	the	the	DET
ftr-418	885	23	tax	tax	NOUN
ftr-418	885	24	at	at	ADP
ftr-418	885	25	issue	issue	NOUN
ftr-418	885	26	is	be	AUX
ftr-418	885	27	discriminatory	discriminatory	ADJ
ftr-418	885	28	:	:	PUNCT
ftr-418	885	29	only	only	ADV
ftr-418	885	30	a	a	DET
ftr-418	885	31	state	state	NOUN
ftr-418	885	32	can	can	AUX
ftr-418	885	33	own	own	VERB
ftr-418	885	34	a	a	DET
ftr-418	885	35	statehouse	statehouse	NOUN
ftr-418	885	36	;	;	PUNCT
ftr-418	885	37	only	only	ADV
ftr-418	885	38	a	a	DET
ftr-418	885	39	state	state	NOUN
ftr-418	885	40	can	can	AUX
ftr-418	885	41	get	get	VERB
ftr-418	885	42	income	income	NOUN
ftr-418	885	43	by	by	ADP
ftr-418	885	44	taxing	tax	VERB
ftr-418	885	45	.	.	PUNCT
ftr-418	886	1	these	these	PRON
ftr-418	886	2	could	could	AUX
ftr-418	886	3	not	not	PART
ftr-418	886	4	be	be	AUX
ftr-418	886	5	included	include	VERB
ftr-418	886	6	for	for	ADP
ftr-418	886	7	purpose	purpose	NOUN
ftr-418	886	8	of	of	ADP
ftr-418	886	9	federal	federal	ADJ
ftr-418	886	10	taxation	taxation	NOUN
ftr-418	886	11	.	.	PUNCT
ftr-418	886	12	.	.	PUNCT
ftr-418	887	1	.	.	PUNCT
ftr-418	888	1	without	without	ADP
ftr-418	888	2	taxing	tax	VERB
ftr-418	888	3	the	the	DET
ftr-418	888	4	state	state	NOUN
ftr-418	888	5	as	as	ADP
ftr-418	888	6	a	a	DET
ftr-418	888	7	state	state	NOUN
ftr-418	888	8	.	.	PUNCT
ftr-418	889	1	but	but	CCONJ
ftr-418	889	2	so	so	ADV
ftr-418	889	3	long	long	ADV
ftr-418	889	4	as	as	SCONJ
ftr-418	889	5	congress	congress	PROPN
ftr-418	889	6	generally	generally	ADV
ftr-418	889	7	taps	tap	VERB
ftr-418	889	8	a	a	DET
ftr-418	889	9	source	source	NOUN
ftr-418	889	10	of	of	ADP
ftr-418	889	11	revenue	revenue	NOUN
ftr-418	889	12	by	by	ADP
ftr-418	889	13	whomever	whomever	NOUN
ftr-418	889	14	earned	earn	VERB
ftr-418	889	15	and	and	CCONJ
ftr-418	889	16	not	not	PART
ftr-418	889	17	uniquely	uniquely	ADV
ftr-418	889	18	capable	capable	ADJ
ftr-418	889	19	of	of	ADP
ftr-418	889	20	being	be	AUX
ftr-418	889	21	earned	earn	VERB
ftr-418	889	22	by	by	ADP
ftr-418	889	23	a	a	DET
ftr-418	889	24	state	state	NOUN
ftr-418	889	25	,	,	PUNCT
ftr-418	889	26	the	the	DET
ftr-418	889	27	constitution	constitution	NOUN
ftr-418	889	28	does	do	AUX
ftr-418	889	29	not	not	PART
ftr-418	889	30	forbid	forbid	VERB
ftr-418	889	31	it	it	PRON
ftr-418	889	32	merely	merely	ADV
ftr-418	889	33	because	because	SCONJ
ftr-418	889	34	its	its	PRON
ftr-418	889	35	incidence	incidence	NOUN
ftr-418	889	36	falls	fall	VERB
ftr-418	889	37	also	also	ADV
ftr-418	889	38	upon	upon	SCONJ
ftr-418	889	39	a	a	DET
ftr-418	889	40	state	state	NOUN
ftr-418	889	41	.	.	PUNCT
ftr-418	890	1	143	143	NUM
ftr-418	890	2	thus	thus	ADV
ftr-418	890	3	the	the	DET
ftr-418	890	4	concern	concern	NOUN
ftr-418	890	5	of	of	ADP
ftr-418	890	6	the	the	DET
ftr-418	890	7	intergovernmental	intergovernmental	ADJ
ftr-418	890	8	tax	tax	NOUN
ftr-418	890	9	immunity	immunity	NOUN
ftr-418	890	10	doctrine	doctrine	NOUN
ftr-418	890	11	is	be	AUX
ftr-418	890	12	protecting	protect	VERB
ftr-418	890	13	the	the	DET
ftr-418	890	14	states	state	NOUN
ftr-418	890	15	from	from	ADP
ftr-418	890	16	being	be	AUX
ftr-418	890	17	“	"	PUNCT
ftr-418	890	18	singled	single	VERB
ftr-418	890	19	out	out	ADP
ftr-418	890	20	”	"	PUNCT
ftr-418	890	21	for	for	ADP
ftr-418	890	22	taxation	taxation	NOUN
ftr-418	890	23	.	.	PUNCT
ftr-418	891	1	this	this	DET
ftr-418	891	2	basic144	basic144	PROPN
ftr-418	891	3	discrimination	discrimination	NOUN
ftr-418	891	4	based	base	VERB
ftr-418	891	5	test	test	NOUN
ftr-418	891	6	remains	remain	VERB
ftr-418	891	7	the	the	DET
ftr-418	891	8	crux	crux	NOUN
ftr-418	891	9	of	of	ADP
ftr-418	891	10	the	the	DET
ftr-418	891	11	current	current	ADJ
ftr-418	891	12	intergovernmental	intergovernmental	ADJ
ftr-418	891	13	immunity	immunity	NOUN
ftr-418	891	14	doctrine	doctrine	NOUN
ftr-418	891	15	.	.	PUNCT
ftr-418	892	1	145	145	NUM
ftr-418	892	2	374	374	NUM
ftr-418	892	3	florida	florida	PROPN
ftr-418	892	4	tax	tax	NOUN
ftr-418	892	5	review	review	NOUN
ftr-418	892	6	[	[	X
ftr-418	892	7	vol.6:4	vol.6:4	DET
ftr-418	892	8	employees	employee	NOUN
ftr-418	892	9	of	of	ADP
ftr-418	892	10	another	another	DET
ftr-418	892	11	government	government	NOUN
ftr-418	892	12	;	;	PUNCT
ftr-418	892	13	imposed	impose	VERB
ftr-418	892	14	on	on	ADP
ftr-418	892	15	the	the	DET
ftr-418	892	16	income	income	NOUN
ftr-418	892	17	derived	derive	VERB
ftr-418	892	18	by	by	ADP
ftr-418	892	19	private	private	ADJ
ftr-418	892	20	parties	party	NOUN
ftr-418	892	21	from	from	ADP
ftr-418	892	22	oil	oil	NOUN
ftr-418	892	23	and	and	CCONJ
ftr-418	892	24	gas	gas	NOUN
ftr-418	892	25	leases	lease	NOUN
ftr-418	892	26	acquired	acquire	VERB
ftr-418	892	27	from	from	ADP
ftr-418	892	28	the	the	DET
ftr-418	892	29	other	other	ADJ
ftr-418	892	30	government	government	NOUN
ftr-418	892	31	;	;	PUNCT
ftr-418	892	32	or	or	CCONJ
ftr-418	892	33	imposed	impose	VERB
ftr-418	892	34	by	by	ADP
ftr-418	892	35	one	one	NUM
ftr-418	892	36	government	government	NOUN
ftr-418	892	37	on	on	ADP
ftr-418	892	38	sales	sale	NOUN
ftr-418	892	39	to	to	ADP
ftr-418	892	40	persons	person	NOUN
ftr-418	892	41	dealing	deal	VERB
ftr-418	892	42	with	with	ADP
ftr-418	892	43	the	the	DET
ftr-418	892	44	other	other	ADJ
ftr-418	892	45	government	government	NOUN
ftr-418	892	46	.	.	PUNCT
ftr-418	892	47	”	"	PUNCT
ftr-418	893	1	i	i	PRON
ftr-418	893	2	d.	d.	VERB
ftr-418	893	3	at	at	ADP
ftr-418	893	4	431	431	NUM
ftr-418	893	5	.	.	PUNCT
ftr-418	894	1	further	further	ADJ
ftr-418	894	2	discussion	discussion	NOUN
ftr-418	894	3	on	on	ADP
ftr-418	894	4	indirect	indirect	ADJ
ftr-418	894	5	federal	federal	ADJ
ftr-418	894	6	taxes	taxis	NOUN
ftr-418	894	7	that	that	PRON
ftr-418	894	8	may	may	AUX
ftr-418	894	9	affect	affect	VERB
ftr-418	894	10	states	state	NOUN
ftr-418	894	11	is	be	AUX
ftr-418	894	12	beyond	beyond	ADP
ftr-418	894	13	the	the	DET
ftr-418	894	14	scope	scope	NOUN
ftr-418	894	15	of	of	ADP
ftr-418	894	16	this	this	DET
ftr-418	894	17	article	article	NOUN
ftr-418	894	18	.	.	PUNCT
ftr-418	895	1	146	146	NUM
ftr-418	895	2	.	.	PUNCT
ftr-418	896	1	garcia	garcia	PROPN
ftr-418	896	2	v.	v.	ADP
ftr-418	896	3	san	san	PROPN
ftr-418	896	4	antonio	antonio	PROPN
ftr-418	896	5	metro	metro	PROPN
ftr-418	896	6	.	.	PUNCT
ftr-418	897	1	trust	trust	PROPN
ftr-418	897	2	auth	auth	PRON
ftr-418	897	3	.	.	PUNCT
ftr-418	897	4	,	,	PUNCT
ftr-418	897	5	469	469	NUM
ftr-418	897	6	u.s	u.s	PROPN
ftr-418	897	7	.	.	PROPN
ftr-418	897	8	528	528	NUM
ftr-418	897	9	,	,	PUNCT
ftr-418	897	10	552	552	NUM
ftr-418	897	11	-	-	SYM
ftr-418	897	12	55	55	NUM
ftr-418	897	13	(	(	PUNCT
ftr-418	897	14	1985	1985	NUM
ftr-418	897	15	)	)	PUNCT
ftr-418	897	16	.	.	PUNCT
ftr-418	898	1	147	147	NUM
ftr-418	898	2	.	.	PUNCT
ftr-418	899	1	one	one	NUM
ftr-418	899	2	commentator	commentator	NOUN
ftr-418	899	3	has	have	AUX
ftr-418	899	4	noted	note	VERB
ftr-418	899	5	that	that	SCONJ
ftr-418	899	6	process	process	NOUN
ftr-418	899	7	protection	protection	NOUN
ftr-418	899	8	has	have	AUX
ftr-418	899	9	worked	work	VERB
ftr-418	899	10	even	even	ADV
ftr-418	899	11	better	well	ADV
ftr-418	899	12	in	in	ADP
ftr-418	899	13	the	the	DET
ftr-418	899	14	area	area	NOUN
ftr-418	899	15	of	of	ADP
ftr-418	899	16	taxation	taxation	NOUN
ftr-418	899	17	than	than	ADP
ftr-418	899	18	in	in	ADP
ftr-418	899	19	the	the	DET
ftr-418	899	20	area	area	NOUN
ftr-418	899	21	of	of	ADP
ftr-418	899	22	regulation	regulation	NOUN
ftr-418	899	23	:	:	PUNCT
ftr-418	899	24	“	"	PUNCT
ftr-418	899	25	notwithstanding	notwithstanding	ADP
ftr-418	899	26	enormous	enormous	ADJ
ftr-418	899	27	pressure	pressure	NOUN
ftr-418	899	28	on	on	ADP
ftr-418	899	29	congress	congress	PROPN
ftr-418	899	30	to	to	PART
ftr-418	899	31	raise	raise	VERB
ftr-418	899	32	revenue	revenue	NOUN
ftr-418	899	33	,	,	PUNCT
ftr-418	899	34	and	and	CCONJ
ftr-418	899	35	the	the	DET
ftr-418	899	36	fact	fact	NOUN
ftr-418	899	37	that	that	SCONJ
ftr-418	899	38	a	a	DET
ftr-418	899	39	number	number	NOUN
ftr-418	899	40	of	of	ADP
ftr-418	899	41	state	state	NOUN
ftr-418	899	42	activities	activity	NOUN
ftr-418	899	43	are	be	AUX
ftr-418	899	44	proprietary	proprietary	ADJ
ftr-418	899	45	in	in	ADP
ftr-418	899	46	nature	nature	NOUN
ftr-418	899	47	,	,	PUNCT
ftr-418	899	48	congress	congress	PROPN
ftr-418	899	49	has	have	AUX
ftr-418	899	50	never	never	ADV
ftr-418	899	51	imposed	impose	VERB
ftr-418	899	52	the	the	DET
ftr-418	899	53	income	income	NOUN
ftr-418	899	54	tax	tax	NOUN
ftr-418	899	55	on	on	ADP
ftr-418	899	56	states	state	NOUN
ftr-418	899	57	except	except	SCONJ
ftr-418	899	58	in	in	ADP
ftr-418	899	59	one	one	NUM
ftr-418	899	60	narrow	narrow	ADJ
ftr-418	899	61	area	area	NOUN
ftr-418	899	62	.	.	PUNCT
ftr-418	899	63	”	"	PUNCT
ftr-418	900	1	richardson	richardson	PROPN
ftr-418	900	2	,	,	PUNCT
ftr-418	900	3	supra	supra	PROPN
ftr-418	900	4	note	note	PROPN
ftr-418	900	5	116	116	NUM
ftr-418	900	6	,	,	PUNCT
ftr-418	900	7	at	at	ADP
ftr-418	900	8	452	452	NUM
ftr-418	900	9	.	.	PUNCT
ftr-418	901	1	this	this	PRON
ftr-418	901	2	will	will	AUX
ftr-418	901	3	become	become	VERB
ftr-418	901	4	evident	evident	ADJ
ftr-418	901	5	in	in	ADP
ftr-418	901	6	part	part	NOUN
ftr-418	901	7	iii.b	iii.b	X
ftr-418	901	8	.	.	NOUN
ftr-418	901	9	,	,	PUNCT
ftr-418	901	10	infra	infra	NOUN
ftr-418	901	11	.	.	PUNCT
ftr-418	902	1	148	148	NUM
ftr-418	902	2	.	.	PUNCT
ftr-418	903	1	irc	irc	PROPN
ftr-418	903	2	§	§	PROPN
ftr-418	903	3	511(a)(2)(b	511(a)(2)(b	PROPN
ftr-418	903	4	)	)	PUNCT
ftr-418	903	5	applying	apply	VERB
ftr-418	903	6	ubit	ubit	NOUN
ftr-418	903	7	to	to	ADP
ftr-418	903	8	the	the	DET
ftr-418	903	9	ubti	ubti	NOUN
ftr-418	903	10	of	of	ADP
ftr-418	903	11	state	state	NOUN
ftr-418	903	12	colleges	college	NOUN
ftr-418	903	13	and	and	CCONJ
ftr-418	903	14	universities	university	NOUN
ftr-418	903	15	.	.	PUNCT
ftr-418	904	1	see	see	VERB
ftr-418	904	2	discussion	discussion	NOUN
ftr-418	904	3	supra	supra	PROPN
ftr-418	904	4	part	part	PROPN
ftr-418	904	5	ii.b.2	ii.b.2	PROPN
ftr-418	904	6	.	.	PUNCT
ftr-418	905	1	149	149	NUM
ftr-418	905	2	.	.	PUNCT
ftr-418	906	1	the	the	DET
ftr-418	906	2	predecessor	predecessor	NOUN
ftr-418	906	3	to	to	PART
ftr-418	906	4	irc	irc	VERB
ftr-418	906	5	§	§	PROPN
ftr-418	906	6	115	115	NUM
ftr-418	906	7	was	be	AUX
ftr-418	906	8	first	first	ADV
ftr-418	906	9	passed	pass	VERB
ftr-418	906	10	as	as	ADP
ftr-418	906	11	part	part	NOUN
ftr-418	906	12	of	of	ADP
ftr-418	906	13	the	the	DET
ftr-418	906	14	tariff	tariff	NOUN
ftr-418	906	15	act	act	NOUN
ftr-418	906	16	of	of	ADP
ftr-418	906	17	1913	1913	NUM
ftr-418	906	18	.	.	PUNCT
ftr-418	907	1	richardson	richardson	PROPN
ftr-418	907	2	,	,	PUNCT
ftr-418	907	3	supra	supra	PROPN
ftr-418	907	4	note	note	PROPN
ftr-418	907	5	116	116	NUM
ftr-418	907	6	,	,	PUNCT
ftr-418	907	7	at	at	ADP
ftr-418	907	8	460	460	NUM
ftr-418	907	9	.	.	PUNCT
ftr-418	908	1	as	as	ADV
ftr-418	908	2	originally	originally	ADV
ftr-418	908	3	enacted	enact	VERB
ftr-418	908	4	,	,	PUNCT
ftr-418	908	5	the	the	DET
ftr-418	908	6	statute	statute	NOUN
ftr-418	908	7	read	read	VERB
ftr-418	908	8	as	as	SCONJ
ftr-418	908	9	follows	follow	VERB
ftr-418	908	10	:	:	PUNCT
ftr-418	908	11	“	"	PUNCT
ftr-418	908	12	[	[	X
ftr-418	908	13	t]here	t]here	NOUN
ftr-418	908	14	shall	shall	AUX
ftr-418	908	15	not	not	PART
ftr-418	908	16	be	be	AUX
ftr-418	908	17	taxed	tax	VERB
ftr-418	908	18	under	under	ADP
ftr-418	908	19	this	this	DET
ftr-418	908	20	section	section	NOUN
ftr-418	908	21	any	any	DET
ftr-418	908	22	income	income	NOUN
ftr-418	908	23	derived	derive	VERB
ftr-418	908	24	from	from	ADP
ftr-418	908	25	any	any	DET
ftr-418	908	26	public	public	ADJ
ftr-418	908	27	utility	utility	NOUN
ftr-418	908	28	or	or	CCONJ
ftr-418	908	29	from	from	ADP
ftr-418	908	30	the	the	DET
ftr-418	908	31	exercise	exercise	NOUN
ftr-418	908	32	of	of	ADP
ftr-418	908	33	any	any	DET
ftr-418	908	34	essential	essential	ADJ
ftr-418	908	35	governmental	governmental	ADJ
ftr-418	908	36	function	function	NOUN
ftr-418	908	37	accruing	accrue	VERB
ftr-418	908	38	to	to	ADP
ftr-418	908	39	any	any	DET
ftr-418	908	40	state	state	NOUN
ftr-418	908	41	,	,	PUNCT
ftr-418	908	42	territory	territory	NOUN
ftr-418	908	43	,	,	PUNCT
ftr-418	908	44	or	or	CCONJ
ftr-418	908	45	the	the	DET
ftr-418	908	46	district	district	NOUN
ftr-418	908	47	of	of	ADP
ftr-418	908	48	columbia	columbia	PROPN
ftr-418	908	49	,	,	PUNCT
ftr-418	908	50	or	or	CCONJ
ftr-418	908	51	any	any	DET
ftr-418	908	52	political	political	ADJ
ftr-418	908	53	subdivision	subdivision	NOUN
ftr-418	908	54	of	of	ADP
ftr-418	908	55	a	a	DET
ftr-418	908	56	state	state	NOUN
ftr-418	908	57	,	,	PUNCT
ftr-418	908	58	territory	territory	NOUN
ftr-418	908	59	,	,	PUNCT
ftr-418	908	60	or	or	CCONJ
ftr-418	908	61	the	the	DET
ftr-418	908	62	district	district	NOUN
ftr-418	908	63	of	of	ADP
ftr-418	908	64	colombia	colombia	PROPN
ftr-418	908	65	.	.	PUNCT
ftr-418	908	66	.	.	PUNCT
ftr-418	908	67	.	.	PUNCT
ftr-418	908	68	.	.	PUNCT
ftr-418	908	69	”	"	PUNCT
ftr-418	909	1	tucker	tucker	PROPN
ftr-418	909	2	,	,	PUNCT
ftr-418	909	3	supra	supra	PROPN
ftr-418	909	4	note	note	NOUN
ftr-418	909	5	116	116	NUM
ftr-418	909	6	,	,	PUNCT
ftr-418	909	7	at	at	ADP
ftr-418	909	8	514	514	NUM
ftr-418	909	9	-	-	SYM
ftr-418	909	10	15	15	NUM
ftr-418	909	11	n.	n.	NOUN
ftr-418	909	12	96	96	NUM
ftr-418	909	13	.	.	PUNCT
ftr-418	910	1	(	(	PUNCT
ftr-418	910	2	there	there	PRON
ftr-418	910	3	was	be	VERB
ftr-418	910	4	also	also	ADV
ftr-418	910	5	some	some	DET
ftr-418	910	6	transitional	transitional	ADJ
ftr-418	910	7	language	language	NOUN
ftr-418	910	8	relating	relate	VERB
ftr-418	910	9	to	to	ADP
ftr-418	910	10	certain	certain	ADJ
ftr-418	910	11	utility	utility	NOUN
ftr-418	910	12	contracts	contract	NOUN
ftr-418	910	13	and	and	CCONJ
ftr-418	910	14	bridge	bridge	NOUN
ftr-418	910	15	acquisitions	acquisition	NOUN
ftr-418	910	16	that	that	PRON
ftr-418	910	17	are	be	AUX
ftr-418	910	18	not	not	PART
ftr-418	910	19	relevant	relevant	ADJ
ftr-418	910	20	to	to	ADP
ftr-418	910	21	the	the	DET
ftr-418	910	22	discussion	discussion	NOUN
ftr-418	910	23	in	in	ADP
ftr-418	910	24	this	this	DET
ftr-418	910	25	article	article	NOUN
ftr-418	910	26	.	.	PUNCT
ftr-418	911	1	i	i	PRON
ftr-418	911	2	d.	d.	PROPN
ftr-418	911	3	)	)	PUNCT
ftr-418	911	4	before	before	ADP
ftr-418	911	5	leaving	leave	VERB
ftr-418	911	6	the	the	DET
ftr-418	911	7	constitutional	constitutional	ADJ
ftr-418	911	8	area	area	NOUN
ftr-418	911	9	,	,	PUNCT
ftr-418	911	10	one	one	PRON
ftr-418	911	11	should	should	AUX
ftr-418	911	12	note	note	VERB
ftr-418	911	13	that	that	SCONJ
ftr-418	911	14	recently	recently	ADV
ftr-418	911	15	at	at	ADP
ftr-418	911	16	least	least	ADV
ftr-418	911	17	one	one	NUM
ftr-418	911	18	case	case	NOUN
ftr-418	911	19	regarding	regard	VERB
ftr-418	911	20	the	the	DET
ftr-418	911	21	federal	federal	ADJ
ftr-418	911	22	regulation	regulation	NOUN
ftr-418	911	23	(	(	PUNCT
ftr-418	911	24	not	not	PART
ftr-418	911	25	taxation	taxation	NOUN
ftr-418	911	26	)	)	PUNCT
ftr-418	911	27	of	of	ADP
ftr-418	911	28	states	state	NOUN
ftr-418	911	29	has	have	AUX
ftr-418	911	30	stated	state	VERB
ftr-418	911	31	that	that	SCONJ
ftr-418	911	32	there	there	PRON
ftr-418	911	33	may	may	AUX
ftr-418	911	34	not	not	PART
ftr-418	911	35	be	be	AUX
ftr-418	911	36	as	as	ADV
ftr-418	911	37	much	much	ADJ
ftr-418	911	38	of	of	ADP
ftr-418	911	39	a	a	DET
ftr-418	911	40	need	need	NOUN
ftr-418	911	41	for	for	ADP
ftr-418	911	42	broad	broad	ADJ
ftr-418	911	43	immunity	immunity	NOUN
ftr-418	911	44	because	because	SCONJ
ftr-418	911	45	the	the	DET
ftr-418	911	46	states	state	NOUN
ftr-418	911	47	have	have	VERB
ftr-418	911	48	political	political	ADJ
ftr-418	911	49	power	power	NOUN
ftr-418	911	50	and	and	CCONJ
ftr-418	911	51	thus	thus	ADV
ftr-418	911	52	can	can	AUX
ftr-418	911	53	protect	protect	VERB
ftr-418	911	54	themselves	themselves	PRON
ftr-418	911	55	from	from	ADP
ftr-418	911	56	oppressive	oppressive	ADJ
ftr-418	911	57	regulation	regulation	NOUN
ftr-418	911	58	through	through	ADP
ftr-418	911	59	their	their	PRON
ftr-418	911	60	representation	representation	NOUN
ftr-418	911	61	in	in	ADP
ftr-418	911	62	congress	congress	PROPN
ftr-418	911	63	.	.	PUNCT
ftr-418	912	1	it	it	PRON
ftr-418	912	2	remains	remain	VERB
ftr-418	912	3	to	to	PART
ftr-418	912	4	be	be	AUX
ftr-418	912	5	seen	see	VERB
ftr-418	912	6	whether	whether	SCONJ
ftr-418	912	7	this146	this146	PRON
ftr-418	912	8	“	"	PUNCT
ftr-418	912	9	process	process	NOUN
ftr-418	912	10	protection	protection	NOUN
ftr-418	912	11	”	"	PUNCT
ftr-418	912	12	rationale	rationale	NOUN
ftr-418	912	13	will	will	AUX
ftr-418	912	14	be	be	AUX
ftr-418	912	15	imported	import	VERB
ftr-418	912	16	into	into	ADP
ftr-418	912	17	the	the	DET
ftr-418	912	18	realm	realm	NOUN
ftr-418	912	19	of	of	ADP
ftr-418	912	20	taxation	taxation	NOUN
ftr-418	912	21	and	and	CCONJ
ftr-418	912	22	thus	thus	ADV
ftr-418	912	23	weaken	weaken	VERB
ftr-418	912	24	the	the	DET
ftr-418	912	25	intergovernmental	intergovernmental	ADJ
ftr-418	912	26	immunity	immunity	NOUN
ftr-418	912	27	doctrine	doctrine	NOUN
ftr-418	912	28	.	.	PUNCT
ftr-418	913	1	147	147	NUM
ftr-418	913	2	b.	b.	PROPN
ftr-418	913	3	section	section	NOUN
ftr-418	913	4	115	115	NUM
ftr-418	913	5	and	and	CCONJ
ftr-418	913	6	implied	imply	VERB
ftr-418	913	7	statutory	statutory	ADJ
ftr-418	913	8	immunity	immunity	NOUN
ftr-418	913	9	the	the	DET
ftr-418	913	10	constitutional	constitutional	ADJ
ftr-418	913	11	immunity	immunity	NOUN
ftr-418	913	12	discussed	discuss	VERB
ftr-418	913	13	above	above	ADV
ftr-418	913	14	establishes	establish	VERB
ftr-418	913	15	the	the	DET
ftr-418	913	16	limits	limit	NOUN
ftr-418	913	17	of	of	ADP
ftr-418	913	18	what	what	PRON
ftr-418	913	19	congress	congress	PROPN
ftr-418	913	20	could	could	AUX
ftr-418	913	21	do	do	AUX
ftr-418	913	22	in	in	ADP
ftr-418	913	23	taxing	tax	VERB
ftr-418	913	24	states	state	NOUN
ftr-418	913	25	.	.	PUNCT
ftr-418	914	1	congress	congress	PROPN
ftr-418	914	2	(	(	PUNCT
ftr-418	914	3	at	at	ADP
ftr-418	914	4	least	least	ADJ
ftr-418	914	5	in	in	ADP
ftr-418	914	6	the	the	DET
ftr-418	914	7	view	view	NOUN
ftr-418	914	8	of	of	ADP
ftr-418	914	9	the	the	DET
ftr-418	914	10	irs	irs	PROPN
ftr-418	914	11	)	)	PUNCT
ftr-418	914	12	has	have	AUX
ftr-418	914	13	never	never	ADV
ftr-418	914	14	gone	go	VERB
ftr-418	914	15	as	as	ADV
ftr-418	914	16	far	far	ADV
ftr-418	914	17	as	as	SCONJ
ftr-418	914	18	the	the	DET
ftr-418	914	19	constitution	constitution	NOUN
ftr-418	914	20	allows	allow	VERB
ftr-418	914	21	.	.	PUNCT
ftr-418	915	1	note	note	VERB
ftr-418	915	2	that	that	SCONJ
ftr-418	915	3	the	the	DET
ftr-418	915	4	constitutional	constitutional	ADJ
ftr-418	915	5	cases	case	NOUN
ftr-418	915	6	above	above	ADV
ftr-418	915	7	dealt	deal	VERB
ftr-418	915	8	with	with	ADP
ftr-418	915	9	federal	federal	ADJ
ftr-418	915	10	excise	excise	NOUN
ftr-418	915	11	taxes	taxis	NOUN
ftr-418	915	12	,	,	PUNCT
ftr-418	915	13	not	not	PART
ftr-418	915	14	income	income	NOUN
ftr-418	915	15	taxes	taxis	NOUN
ftr-418	915	16	.	.	PUNCT
ftr-418	916	1	this	this	PRON
ftr-418	916	2	is	be	AUX
ftr-418	916	3	because	because	SCONJ
ftr-418	916	4	,	,	PUNCT
ftr-418	916	5	at	at	ADP
ftr-418	916	6	least	least	ADJ
ftr-418	916	7	in	in	ADP
ftr-418	916	8	the	the	DET
ftr-418	916	9	irs	irs	PROPN
ftr-418	916	10	’s	’s	PART
ftr-418	916	11	view	view	NOUN
ftr-418	916	12	,	,	PUNCT
ftr-418	916	13	congress	congress	PROPN
ftr-418	916	14	,	,	PUNCT
ftr-418	916	15	with	with	ADP
ftr-418	916	16	one	one	NUM
ftr-418	916	17	narrow	narrow	ADJ
ftr-418	916	18	exception	exception	NOUN
ftr-418	916	19	,	,	PUNCT
ftr-418	916	20	has	have	AUX
ftr-418	916	21	never	never	ADV
ftr-418	916	22	imposed	impose	VERB
ftr-418	916	23	the	the	DET
ftr-418	916	24	federal	federal	ADJ
ftr-418	916	25	income	income	NOUN
ftr-418	916	26	tax	tax	NOUN
ftr-418	916	27	on	on	ADP
ftr-418	916	28	the	the	DET
ftr-418	916	29	states	state	NOUN
ftr-418	916	30	.	.	PUNCT
ftr-418	917	1	this148	this148	NOUN
ftr-418	917	2	section	section	NOUN
ftr-418	917	3	briefly	briefly	NOUN
ftr-418	917	4	reviews	review	VERB
ftr-418	917	5	the	the	DET
ftr-418	917	6	history	history	NOUN
ftr-418	917	7	of	of	ADP
ftr-418	917	8	section	section	NOUN
ftr-418	917	9	115	115	NUM
ftr-418	917	10	and	and	CCONJ
ftr-418	917	11	then	then	ADV
ftr-418	917	12	reviews	review	VERB
ftr-418	917	13	in	in	ADP
ftr-418	917	14	detail	detail	NOUN
ftr-418	917	15	how	how	SCONJ
ftr-418	917	16	the	the	DET
ftr-418	917	17	irs	irs	PROPN
ftr-418	917	18	has	have	AUX
ftr-418	917	19	determined	determine	VERB
ftr-418	917	20	that	that	SCONJ
ftr-418	917	21	the	the	DET
ftr-418	917	22	states	state	NOUN
ftr-418	917	23	should	should	AUX
ftr-418	917	24	be	be	AUX
ftr-418	917	25	treated	treat	VERB
ftr-418	917	26	under	under	ADP
ftr-418	917	27	the	the	DET
ftr-418	917	28	irc	irc	NOUN
ftr-418	917	29	.	.	NOUN
ftr-418	918	1	1	1	X
ftr-418	918	2	.	.	PUNCT
ftr-418	918	3	legislative	legislative	ADJ
ftr-418	918	4	history	history	NOUN
ftr-418	918	5	of	of	ADP
ftr-418	918	6	section	section	NOUN
ftr-418	918	7	115	115	NUM
ftr-418	918	8	–	–	PUNCT
ftr-418	918	9	as	as	SCONJ
ftr-418	918	10	noted	note	VERB
ftr-418	918	11	above	above	ADV
ftr-418	918	12	,	,	PUNCT
ftr-418	918	13	section	section	NOUN
ftr-418	918	14	115	115	NUM
ftr-418	918	15	codified	codify	VERB
ftr-418	918	16	the	the	DET
ftr-418	918	17	implied	imply	VERB
ftr-418	918	18	constitutional	constitutional	ADJ
ftr-418	918	19	intergovernmental	intergovernmental	ADJ
ftr-418	918	20	immunity	immunity	NOUN
ftr-418	918	21	doctrine	doctrine	NOUN
ftr-418	918	22	as	as	SCONJ
ftr-418	918	23	it	it	PRON
ftr-418	918	24	existed	exist	VERB
ftr-418	918	25	at	at	ADP
ftr-418	918	26	the	the	DET
ftr-418	918	27	passage	passage	NOUN
ftr-418	918	28	of	of	ADP
ftr-418	918	29	the	the	DET
ftr-418	918	30	sixteenth	sixteenth	ADJ
ftr-418	918	31	amendment	amendment	NOUN
ftr-418	918	32	.	.	PUNCT
ftr-418	919	1	thus	thus	ADV
ftr-418	919	2	,	,	PUNCT
ftr-418	919	3	under	under	ADP
ftr-418	919	4	south149	south149	PROPN
ftr-418	919	5	2004	2004	NUM
ftr-418	919	6	]	]	PUNCT
ftr-418	919	7	leaving	leave	VERB
ftr-418	919	8	money	money	NOUN
ftr-418	919	9	on	on	ADP
ftr-418	919	10	the	the	DET
ftr-418	919	11	table(s	table(s	NOUN
ftr-418	919	12	)	)	PUNCT
ftr-418	919	13	375	375	NUM
ftr-418	919	14	the	the	DET
ftr-418	919	15	language	language	NOUN
ftr-418	919	16	in	in	ADP
ftr-418	919	17	the	the	DET
ftr-418	919	18	modern	modern	ADJ
ftr-418	919	19	version	version	NOUN
ftr-418	919	20	of	of	ADP
ftr-418	919	21	the	the	DET
ftr-418	919	22	statute	statute	NOUN
ftr-418	919	23	is	be	AUX
ftr-418	919	24	essentially	essentially	ADV
ftr-418	919	25	the	the	DET
ftr-418	919	26	same	same	ADJ
ftr-418	919	27	as	as	SCONJ
ftr-418	919	28	the	the	DET
ftr-418	919	29	version	version	NOUN
ftr-418	919	30	passed	pass	VERB
ftr-418	919	31	in	in	ADP
ftr-418	919	32	1913	1913	NUM
ftr-418	919	33	:	:	PUNCT
ftr-418	919	34	gross	gross	ADJ
ftr-418	919	35	income	income	NOUN
ftr-418	919	36	does	do	AUX
ftr-418	919	37	not	not	PART
ftr-418	919	38	include	include	VERB
ftr-418	919	39	–	–	PUNCT
ftr-418	919	40	(	(	PUNCT
ftr-418	919	41	1	1	X
ftr-418	919	42	)	)	PUNCT
ftr-418	919	43	income	income	NOUN
ftr-418	919	44	derived	derive	VERB
ftr-418	919	45	from	from	ADP
ftr-418	919	46	any	any	DET
ftr-418	919	47	public	public	ADJ
ftr-418	919	48	utility	utility	NOUN
ftr-418	919	49	or	or	CCONJ
ftr-418	919	50	the	the	DET
ftr-418	919	51	exercise	exercise	NOUN
ftr-418	919	52	of	of	ADP
ftr-418	919	53	any	any	DET
ftr-418	919	54	essential	essential	ADJ
ftr-418	919	55	governmental	governmental	ADJ
ftr-418	919	56	function	function	NOUN
ftr-418	919	57	and	and	CCONJ
ftr-418	919	58	accruing	accrue	VERB
ftr-418	919	59	to	to	ADP
ftr-418	919	60	a	a	DET
ftr-418	919	61	state	state	NOUN
ftr-418	919	62	or	or	CCONJ
ftr-418	919	63	any	any	DET
ftr-418	919	64	political	political	ADJ
ftr-418	919	65	subdivision	subdivision	NOUN
ftr-418	919	66	thereof	thereof	ADV
ftr-418	919	67	,	,	PUNCT
ftr-418	919	68	or	or	CCONJ
ftr-418	919	69	the	the	DET
ftr-418	919	70	district	district	NOUN
ftr-418	919	71	of	of	ADP
ftr-418	919	72	columbia	columbia	PROPN
ftr-418	919	73	;	;	PUNCT
ftr-418	919	74	or	or	CCONJ
ftr-418	919	75	(	(	PUNCT
ftr-418	919	76	2	2	X
ftr-418	919	77	)	)	PUNCT
ftr-418	919	78	income	income	NOUN
ftr-418	919	79	accruing	accrue	VERB
ftr-418	919	80	to	to	ADP
ftr-418	919	81	the	the	DET
ftr-418	919	82	government	government	NOUN
ftr-418	919	83	of	of	ADP
ftr-418	919	84	any	any	DET
ftr-418	919	85	possession	possession	NOUN
ftr-418	919	86	of	of	ADP
ftr-418	919	87	the	the	DET
ftr-418	919	88	united	united	PROPN
ftr-418	919	89	states	states	PROPN
ftr-418	919	90	,	,	PUNCT
ftr-418	919	91	or	or	CCONJ
ftr-418	919	92	any	any	DET
ftr-418	919	93	political	political	ADJ
ftr-418	919	94	subdivision	subdivision	NOUN
ftr-418	919	95	thereof	thereof	ADV
ftr-418	919	96	.	.	PUNCT
ftr-418	920	1	irc	irc	PROPN
ftr-418	920	2	§	§	PROPN
ftr-418	920	3	115	115	NUM
ftr-418	920	4	.	.	PUNCT
ftr-418	921	1	the	the	DET
ftr-418	921	2	only	only	ADJ
ftr-418	921	3	notable	notable	ADJ
ftr-418	921	4	difference	difference	NOUN
ftr-418	921	5	is	be	AUX
ftr-418	921	6	that	that	SCONJ
ftr-418	921	7	the	the	DET
ftr-418	921	8	essential	essential	ADJ
ftr-418	921	9	governmental	governmental	ADJ
ftr-418	921	10	function	function	NOUN
ftr-418	921	11	test	test	NOUN
ftr-418	921	12	does	do	AUX
ftr-418	921	13	not	not	PART
ftr-418	921	14	apply	apply	VERB
ftr-418	921	15	to	to	ADP
ftr-418	921	16	the	the	DET
ftr-418	921	17	district	district	NOUN
ftr-418	921	18	of	of	ADP
ftr-418	921	19	columbia	columbia	PROPN
ftr-418	921	20	or	or	CCONJ
ftr-418	921	21	to	to	ADP
ftr-418	921	22	united	united	PROPN
ftr-418	921	23	states	states	PROPN
ftr-418	921	24	possessions	possession	NOUN
ftr-418	921	25	under	under	ADP
ftr-418	921	26	today	today	NOUN
ftr-418	921	27	’s	’s	PART
ftr-418	921	28	version	version	NOUN
ftr-418	921	29	of	of	ADP
ftr-418	921	30	the	the	DET
ftr-418	921	31	statute	statute	NOUN
ftr-418	921	32	.	.	PUNCT
ftr-418	922	1	there	there	PRON
ftr-418	922	2	is	be	VERB
ftr-418	922	3	no	no	DET
ftr-418	922	4	record	record	NOUN
ftr-418	922	5	of	of	ADP
ftr-418	922	6	why	why	SCONJ
ftr-418	922	7	this	this	PRON
ftr-418	922	8	is	be	AUX
ftr-418	922	9	so	so	ADV
ftr-418	922	10	.	.	PUNCT
ftr-418	923	1	see	see	VERB
ftr-418	923	2	supra	supra	PROPN
ftr-418	923	3	note	note	PROPN
ftr-418	923	4	115	115	NUM
ftr-418	923	5	.	.	PUNCT
ftr-418	924	1	150	150	NUM
ftr-418	924	2	.	.	PUNCT
ftr-418	925	1	south	south	PROPN
ftr-418	925	2	carolina	carolina	PROPN
ftr-418	925	3	v.	v.	PROPN
ftr-418	925	4	united	united	PROPN
ftr-418	925	5	states	states	PROPN
ftr-418	925	6	,	,	PUNCT
ftr-418	925	7	199	199	NUM
ftr-418	925	8	u.s	u.s	PROPN
ftr-418	925	9	.	.	PROPN
ftr-418	925	10	437	437	NUM
ftr-418	925	11	,	,	PUNCT
ftr-418	925	12	463	463	NUM
ftr-418	925	13	(	(	PUNCT
ftr-418	925	14	1905	1905	NUM
ftr-418	925	15	)	)	PUNCT
ftr-418	925	16	;	;	PUNCT
ftr-418	925	17	flint	flint	NOUN
ftr-418	925	18	v.	v.	ADP
ftr-418	925	19	stone	stone	PROPN
ftr-418	925	20	tracy	tracy	PROPN
ftr-418	925	21	co.	co.	PROPN
ftr-418	925	22	,	,	PUNCT
ftr-418	925	23	220	220	NUM
ftr-418	925	24	u.s	u.s	PROPN
ftr-418	925	25	.	.	PROPN
ftr-418	925	26	107	107	NUM
ftr-418	925	27	,	,	PUNCT
ftr-418	925	28	172	172	NUM
ftr-418	925	29	(	(	PUNCT
ftr-418	925	30	1911	1911	NUM
ftr-418	925	31	)	)	PUNCT
ftr-418	925	32	.	.	PUNCT
ftr-418	926	1	151	151	NUM
ftr-418	926	2	.	.	X
ftr-418	927	1	richardson	richardson	PROPN
ftr-418	927	2	,	,	PUNCT
ftr-418	927	3	supra	supra	PROPN
ftr-418	927	4	note	note	PROPN
ftr-418	927	5	116	116	NUM
ftr-418	927	6	,	,	PUNCT
ftr-418	927	7	at	at	ADP
ftr-418	927	8	461	461	NUM
ftr-418	927	9	-	-	SYM
ftr-418	927	10	65	65	NUM
ftr-418	927	11	.	.	PUNCT
ftr-418	928	1	the	the	DET
ftr-418	928	2	states	state	NOUN
ftr-418	928	3	were	be	AUX
ftr-418	928	4	also	also	ADV
ftr-418	928	5	concerned	concerned	ADJ
ftr-418	928	6	about	about	ADP
ftr-418	928	7	getting	get	VERB
ftr-418	928	8	a	a	DET
ftr-418	928	9	tax	tax	NOUN
ftr-418	928	10	exemption	exemption	NOUN
ftr-418	928	11	for	for	ADP
ftr-418	928	12	their	their	PRON
ftr-418	928	13	utility	utility	NOUN
ftr-418	928	14	operations	operation	NOUN
ftr-418	928	15	.	.	PUNCT
ftr-418	929	1	i	i	PRON
ftr-418	929	2	d.	d.	PROPN
ftr-418	929	3	irc	irc	PROPN
ftr-418	929	4	§	§	PROPN
ftr-418	929	5	115	115	NUM
ftr-418	929	6	explicitly	explicitly	ADV
ftr-418	929	7	states	state	VERB
ftr-418	929	8	that	that	SCONJ
ftr-418	929	9	income	income	NOUN
ftr-418	929	10	from	from	ADP
ftr-418	929	11	public	public	ADJ
ftr-418	929	12	utilities	utility	NOUN
ftr-418	929	13	is	be	AUX
ftr-418	929	14	exempt	exempt	ADJ
ftr-418	929	15	.	.	PUNCT
ftr-418	930	1	irc	irc	PROPN
ftr-418	930	2	§	§	PROPN
ftr-418	930	3	115	115	NUM
ftr-418	930	4	.	.	PUNCT
ftr-418	931	1	152	152	NUM
ftr-418	931	2	.	.	PUNCT
ftr-418	932	1	u.s	u.s	PROPN
ftr-418	932	2	.	.	PROPN
ftr-418	932	3	const	const	PROPN
ftr-418	932	4	.	.	PUNCT
ftr-418	933	1	amend	amend	VERB
ftr-418	933	2	.	.	PUNCT
ftr-418	934	1	xvi	xvi	NOUN
ftr-418	934	2	(	(	PUNCT
ftr-418	934	3	emphasis	emphasis	NOUN
ftr-418	934	4	added	add	VERB
ftr-418	934	5	)	)	PUNCT
ftr-418	934	6	.	.	PUNCT
ftr-418	935	1	153	153	NUM
ftr-418	935	2	.	.	PUNCT
ftr-418	936	1	richardson	richardson	PROPN
ftr-418	936	2	,	,	PUNCT
ftr-418	936	3	supra	supra	PROPN
ftr-418	936	4	note	note	PROPN
ftr-418	936	5	116	116	NUM
ftr-418	936	6	,	,	PUNCT
ftr-418	936	7	at	at	ADP
ftr-418	936	8	461	461	NUM
ftr-418	936	9	-	-	SYM
ftr-418	936	10	62	62	NUM
ftr-418	936	11	.	.	PUNCT
ftr-418	936	12	154	154	NUM
ftr-418	936	13	.	.	PUNCT
ftr-418	937	1	at	at	ADV
ftr-418	937	2	least	least	ADV
ftr-418	937	3	one	one	NUM
ftr-418	937	4	commentator	commentator	NOUN
ftr-418	937	5	has	have	AUX
ftr-418	937	6	concluded	conclude	VERB
ftr-418	937	7	that	that	SCONJ
ftr-418	937	8	irc	irc	ADV
ftr-418	937	9	§	§	NOUN
ftr-418	937	10	115	115	NUM
ftr-418	937	11	should	should	AUX
ftr-418	937	12	have	have	VERB
ftr-418	937	13	no	no	DET
ftr-418	937	14	operative	operative	ADJ
ftr-418	937	15	effect	effect	NOUN
ftr-418	937	16	since	since	SCONJ
ftr-418	937	17	all	all	PRON
ftr-418	937	18	it	it	PRON
ftr-418	937	19	did	do	VERB
ftr-418	937	20	was	be	AUX
ftr-418	937	21	codify	codify	VERB
ftr-418	937	22	the	the	DET
ftr-418	937	23	then	then	ADV
ftr-418	937	24	-	-	PUNCT
ftr-418	937	25	existing	exist	VERB
ftr-418	937	26	version	version	NOUN
ftr-418	937	27	of	of	ADP
ftr-418	937	28	the	the	DET
ftr-418	937	29	intergovernmental	intergovernmental	ADJ
ftr-418	937	30	immunity	immunity	NOUN
ftr-418	937	31	doctrine	doctrine	NOUN
ftr-418	937	32	.	.	PUNCT
ftr-418	938	1	richardson	richardson	PROPN
ftr-418	938	2	,	,	PUNCT
ftr-418	938	3	supra	supra	PROPN
ftr-418	938	4	note	note	PROPN
ftr-418	938	5	116	116	NUM
ftr-418	938	6	,	,	PUNCT
ftr-418	938	7	at	at	ADP
ftr-418	938	8	473	473	NUM
ftr-418	938	9	.	.	PUNCT
ftr-418	939	1	as	as	SCONJ
ftr-418	939	2	will	will	AUX
ftr-418	939	3	be	be	AUX
ftr-418	939	4	seen	see	VERB
ftr-418	939	5	,	,	PUNCT
ftr-418	939	6	the	the	DET
ftr-418	939	7	irs	irs	PROPN
ftr-418	939	8	disagrees	disagree	VERB
ftr-418	939	9	and	and	CCONJ
ftr-418	939	10	uses	use	VERB
ftr-418	939	11	irc	irc	ADV
ftr-418	939	12	§	§	PROPN
ftr-418	939	13	115	115	NUM
ftr-418	939	14	(	(	PUNCT
ftr-418	939	15	often	often	ADV
ftr-418	939	16	incorrectly	incorrectly	ADV
ftr-418	939	17	in	in	ADP
ftr-418	939	18	richardson	richardson	PROPN
ftr-418	939	19	’s	’s	PART
ftr-418	939	20	view	view	NOUN
ftr-418	939	21	)	)	PUNCT
ftr-418	939	22	when	when	SCONJ
ftr-418	939	23	determining	determine	VERB
ftr-418	939	24	whether	whether	SCONJ
ftr-418	939	25	state	state	NOUN
ftr-418	939	26	activities	activity	NOUN
ftr-418	939	27	conducted	conduct	VERB
ftr-418	939	28	though	though	SCONJ
ftr-418	939	29	separate	separate	ADJ
ftr-418	939	30	entities	entity	NOUN
ftr-418	939	31	are	be	AUX
ftr-418	939	32	exempt	exempt	ADJ
ftr-418	939	33	from	from	ADP
ftr-418	939	34	tax	tax	NOUN
ftr-418	939	35	.	.	PUNCT
ftr-418	940	1	richardson	richardson	PROPN
ftr-418	940	2	posits	posit	NOUN
ftr-418	940	3	that	that	PRON
ftr-418	940	4	irc	irc	ADV
ftr-418	940	5	§	§	PROPN
ftr-418	940	6	115	115	NUM
ftr-418	940	7	was	be	AUX
ftr-418	940	8	never	never	ADV
ftr-418	940	9	meant	mean	VERB
ftr-418	940	10	to	to	PART
ftr-418	940	11	provide	provide	VERB
ftr-418	940	12	a	a	DET
ftr-418	940	13	tax	tax	NOUN
ftr-418	940	14	exemption	exemption	NOUN
ftr-418	940	15	for	for	ADP
ftr-418	940	16	such	such	ADJ
ftr-418	940	17	entities	entity	NOUN
ftr-418	940	18	.	.	PUNCT
ftr-418	941	1	i	i	PRON
ftr-418	941	2	d.	d.	PROPN
ftr-418	941	3	for	for	ADP
ftr-418	941	4	an	an	DET
ftr-418	941	5	opposing	opposing	ADJ
ftr-418	941	6	viewpoint	viewpoint	NOUN
ftr-418	941	7	,	,	PUNCT
ftr-418	941	8	see	see	VERB
ftr-418	941	9	aprill	aprill	PROPN
ftr-418	941	10	,	,	PUNCT
ftr-418	941	11	supra	supra	PROPN
ftr-418	941	12	note	note	NOUN
ftr-418	941	13	96	96	NUM
ftr-418	941	14	,	,	PUNCT
ftr-418	941	15	at	at	ADP
ftr-418	941	16	427	427	NUM
ftr-418	941	17	n.	n.	NOUN
ftr-418	941	18	19	19	NUM
ftr-418	941	19	.	.	NOUN
ftr-418	941	20	155	155	NUM
ftr-418	941	21	.	.	PUNCT
ftr-418	942	1	new	new	PROPN
ftr-418	942	2	york	york	PROPN
ftr-418	942	3	v.	v.	PROPN
ftr-418	942	4	united	united	PROPN
ftr-418	942	5	states	states	PROPN
ftr-418	942	6	,	,	PUNCT
ftr-418	942	7	326	326	NUM
ftr-418	942	8	u.s	u.s	PROPN
ftr-418	942	9	.	.	PROPN
ftr-418	942	10	572	572	NUM
ftr-418	942	11	,	,	PUNCT
ftr-418	942	12	582	582	NUM
ftr-418	942	13	(	(	PUNCT
ftr-418	942	14	1946	1946	NUM
ftr-418	942	15	)	)	PUNCT
ftr-418	942	16	.	.	PUNCT
ftr-418	943	1	156	156	NUM
ftr-418	943	2	.	.	PUNCT
ftr-418	944	1	i	i	PRON
ftr-418	944	2	d.	d.	PROPN
ftr-418	944	3	at	at	ADP
ftr-418	944	4	580	580	NUM
ftr-418	944	5	.	.	PUNCT
ftr-418	945	1	carolina	carolina	PROPN
ftr-418	945	2	and	and	CCONJ
ftr-418	945	3	flint	flint	PROPN
ftr-418	945	4	,	,	PUNCT
ftr-418	945	5	congress	congress	PROPN
ftr-418	945	6	could	could	AUX
ftr-418	945	7	not	not	PART
ftr-418	945	8	tax	tax	VERB
ftr-418	945	9	income	income	NOUN
ftr-418	945	10	derived	derive	VERB
ftr-418	945	11	from	from	ADP
ftr-418	945	12	an	an	DET
ftr-418	945	13	essential	essential	ADJ
ftr-418	945	14	governmental	governmental	ADJ
ftr-418	945	15	function	function	NOUN
ftr-418	945	16	but	but	CCONJ
ftr-418	945	17	could	could	AUX
ftr-418	945	18	tax	tax	VERB
ftr-418	945	19	other	other	ADJ
ftr-418	945	20	income	income	NOUN
ftr-418	945	21	earned	earn	VERB
ftr-418	945	22	by	by	ADP
ftr-418	945	23	states	state	NOUN
ftr-418	945	24	.	.	PUNCT
ftr-418	946	1	scholarly150	scholarly150	NOUN
ftr-418	946	2	examinations	examination	NOUN
ftr-418	946	3	of	of	ADP
ftr-418	946	4	the	the	DET
ftr-418	946	5	legislative	legislative	ADJ
ftr-418	946	6	history	history	NOUN
ftr-418	946	7	indicate	indicate	VERB
ftr-418	946	8	that	that	SCONJ
ftr-418	946	9	the	the	DET
ftr-418	946	10	states	state	NOUN
ftr-418	946	11	were	be	AUX
ftr-418	946	12	worried	worried	ADJ
ftr-418	946	13	that	that	SCONJ
ftr-418	946	14	the	the	DET
ftr-418	946	15	constitutional	constitutional	ADJ
ftr-418	946	16	intergovernmental	intergovernmental	ADJ
ftr-418	946	17	immunity	immunity	NOUN
ftr-418	946	18	doctrine	doctrine	NOUN
ftr-418	946	19	may	may	AUX
ftr-418	946	20	have	have	AUX
ftr-418	946	21	been	be	AUX
ftr-418	946	22	swept	sweep	VERB
ftr-418	946	23	away	away	ADV
ftr-418	946	24	by	by	ADP
ftr-418	946	25	the	the	DET
ftr-418	946	26	broad	broad	ADJ
ftr-418	946	27	language	language	NOUN
ftr-418	946	28	of	of	ADP
ftr-418	946	29	the	the	DET
ftr-418	946	30	sixteenth	sixteenth	ADJ
ftr-418	946	31	amendment	amendment	NOUN
ftr-418	946	32	:	:	PUNCT
ftr-418	946	33	“	"	PUNCT
ftr-418	946	34	congress	congress	PROPN
ftr-418	946	35	shall151	shall151	PROPN
ftr-418	946	36	have	have	VERB
ftr-418	946	37	the	the	DET
ftr-418	946	38	power	power	NOUN
ftr-418	946	39	to	to	PART
ftr-418	946	40	lay	lay	VERB
ftr-418	946	41	and	and	CCONJ
ftr-418	946	42	collect	collect	VERB
ftr-418	946	43	taxes	taxis	NOUN
ftr-418	946	44	on	on	ADP
ftr-418	946	45	incomes	income	NOUN
ftr-418	946	46	,	,	PUNCT
ftr-418	946	47	from	from	ADP
ftr-418	946	48	whatever	whatever	DET
ftr-418	946	49	source	source	NOUN
ftr-418	946	50	derived	derive	VERB
ftr-418	946	51	.	.	PUNCT
ftr-418	946	52	.	.	PUNCT
ftr-418	946	53	.	.	PUNCT
ftr-418	947	1	.	.	PUNCT
ftr-418	947	2	”	"	PUNCT
ftr-418	948	1	at	at	ADP
ftr-418	948	2	the	the	DET
ftr-418	948	3	same	same	ADJ
ftr-418	948	4	time	time	NOUN
ftr-418	948	5	,	,	PUNCT
ftr-418	948	6	congressional	congressional	ADJ
ftr-418	948	7	lawmakers	lawmaker	NOUN
ftr-418	948	8	wanted	want	VERB
ftr-418	948	9	to	to	PART
ftr-418	948	10	avoid152	avoid152	PROPN
ftr-418	948	11	any	any	DET
ftr-418	948	12	constitutional	constitutional	ADJ
ftr-418	948	13	challenges	challenge	NOUN
ftr-418	948	14	to	to	ADP
ftr-418	948	15	the	the	DET
ftr-418	948	16	new	new	ADJ
ftr-418	948	17	tax	tax	NOUN
ftr-418	948	18	.	.	PUNCT
ftr-418	949	1	by	by	ADP
ftr-418	949	2	simply	simply	ADV
ftr-418	949	3	codifying	codify	VERB
ftr-418	949	4	the	the	DET
ftr-418	949	5	implied153	implied153	PROPN
ftr-418	949	6	constitutional	constitutional	ADJ
ftr-418	949	7	immunity	immunity	NOUN
ftr-418	949	8	doctrine	doctrine	NOUN
ftr-418	949	9	,	,	PUNCT
ftr-418	949	10	whether	whether	SCONJ
ftr-418	949	11	or	or	CCONJ
ftr-418	949	12	not	not	PART
ftr-418	949	13	it	it	PRON
ftr-418	949	14	was	be	AUX
ftr-418	949	15	really	really	ADV
ftr-418	949	16	necessary,154	necessary,154	PROPN
ftr-418	949	17	congress	congress	PROPN
ftr-418	949	18	addressed	address	VERB
ftr-418	949	19	both	both	DET
ftr-418	949	20	concerns	concern	NOUN
ftr-418	949	21	.	.	PUNCT
ftr-418	950	1	since	since	SCONJ
ftr-418	950	2	1913	1913	NUM
ftr-418	950	3	,	,	PUNCT
ftr-418	950	4	the	the	DET
ftr-418	950	5	constitutional	constitutional	ADJ
ftr-418	950	6	intergovernmental	intergovernmental	ADJ
ftr-418	950	7	immunity	immunity	NOUN
ftr-418	950	8	doctrine	doctrine	NOUN
ftr-418	950	9	has	have	AUX
ftr-418	950	10	evolved	evolve	VERB
ftr-418	950	11	(	(	PUNCT
ftr-418	950	12	starting	start	VERB
ftr-418	950	13	with	with	ADP
ftr-418	950	14	new	new	PROPN
ftr-418	950	15	york	york	PROPN
ftr-418	950	16	)	)	PUNCT
ftr-418	950	17	to	to	ADP
ftr-418	950	18	a	a	DET
ftr-418	950	19	discrimination	discrimination	NOUN
ftr-418	950	20	-	-	PUNCT
ftr-418	950	21	based	base	VERB
ftr-418	950	22	test	test	NOUN
ftr-418	950	23	,	,	PUNCT
ftr-418	950	24	but	but	CCONJ
ftr-418	950	25	the155	the155	PROPN
ftr-418	950	26	essential	essential	ADJ
ftr-418	950	27	governmental	governmental	ADJ
ftr-418	950	28	function	function	NOUN
ftr-418	950	29	test	test	NOUN
ftr-418	950	30	lives	live	VERB
ftr-418	950	31	on	on	ADP
ftr-418	950	32	in	in	ADP
ftr-418	950	33	section	section	NOUN
ftr-418	950	34	115	115	NUM
ftr-418	950	35	.	.	PUNCT
ftr-418	951	1	if	if	SCONJ
ftr-418	951	2	this	this	DET
ftr-418	951	3	standard	standard	NOUN
ftr-418	951	4	was	be	AUX
ftr-418	951	5	“	"	PUNCT
ftr-418	951	6	too	too	ADV
ftr-418	951	7	shifting	shift	VERB
ftr-418	951	8	”	"	PUNCT
ftr-418	951	9	for	for	ADP
ftr-418	951	10	constitutional	constitutional	ADJ
ftr-418	951	11	review	review	NOUN
ftr-418	951	12	,	,	PUNCT
ftr-418	951	13	is	be	AUX
ftr-418	951	14	it	it	PRON
ftr-418	951	15	also	also	ADV
ftr-418	951	16	too	too	ADV
ftr-418	951	17	shifting	shift	VERB
ftr-418	951	18	for	for	ADP
ftr-418	951	19	statutory156	statutory156	PROPN
ftr-418	951	20	purposes	purpose	NOUN
ftr-418	951	21	?	?	PUNCT
ftr-418	952	1	fortunately	fortunately	ADV
ftr-418	952	2	,	,	PUNCT
ftr-418	952	3	courts	court	NOUN
ftr-418	952	4	rarely	rarely	ADV
ftr-418	952	5	need	need	VERB
ftr-418	952	6	to	to	PART
ftr-418	952	7	answer	answer	VERB
ftr-418	952	8	that	that	DET
ftr-418	952	9	question	question	NOUN
ftr-418	952	10	because	because	SCONJ
ftr-418	952	11	of	of	ADP
ftr-418	952	12	the	the	DET
ftr-418	952	13	irs	irs	PROPN
ftr-418	952	14	’s	’s	PART
ftr-418	952	15	longstanding	longstanding	ADJ
ftr-418	952	16	interpretation	interpretation	NOUN
ftr-418	952	17	of	of	ADP
ftr-418	952	18	section	section	NOUN
ftr-418	952	19	115	115	NUM
ftr-418	952	20	.	.	PUNCT
ftr-418	953	1	2	2	X
ftr-418	953	2	.	.	X
ftr-418	953	3	the	the	DET
ftr-418	953	4	irs	irs	PROPN
ftr-418	953	5	view	view	NOUN
ftr-418	953	6	of	of	ADP
ftr-418	953	7	section	section	NOUN
ftr-418	953	8	115	115	NUM
ftr-418	953	9	:	:	PUNCT
ftr-418	953	10	general	general	ADJ
ftr-418	953	11	counsel	counsel	NOUN
ftr-418	953	12	memorandum	memorandum	NOUN
ftr-418	953	13	14,407	14,407	NUM
ftr-418	953	14	and	and	CCONJ
ftr-418	953	15	beyond	beyond	ADV
ftr-418	953	16	–	–	PUNCT
ftr-418	953	17	since	since	SCONJ
ftr-418	953	18	1935	1935	NUM
ftr-418	953	19	,	,	PUNCT
ftr-418	953	20	the	the	DET
ftr-418	953	21	irs	irs	PROPN
ftr-418	953	22	has	have	AUX
ftr-418	953	23	taken	take	VERB
ftr-418	953	24	the	the	DET
ftr-418	953	25	position	position	NOUN
ftr-418	953	26	that	that	PRON
ftr-418	953	27	congress	congress	PROPN
ftr-418	953	28	did	do	AUX
ftr-418	953	29	not	not	PART
ftr-418	953	30	376	376	NUM
ftr-418	953	31	florida	florida	PROPN
ftr-418	953	32	tax	tax	NOUN
ftr-418	953	33	review	review	NOUN
ftr-418	953	34	[	[	X
ftr-418	953	35	vol.6:4	vol.6:4	ADP
ftr-418	953	36	157	157	NUM
ftr-418	953	37	.	.	PUNCT
ftr-418	954	1	gen	gen	PROPN
ftr-418	954	2	.	.	PROPN
ftr-418	954	3	couns	couns	PROPN
ftr-418	954	4	.	.	PUNCT
ftr-418	955	1	mem	mem	PROPN
ftr-418	955	2	.	.	X
ftr-418	955	3	14,407	14,407	NUM
ftr-418	955	4	,	,	PUNCT
ftr-418	955	5	1935	1935	NUM
ftr-418	955	6	-	-	SYM
ftr-418	955	7	1	1	NUM
ftr-418	955	8	c.b	c.b	PROPN
ftr-418	955	9	.	.	PROPN
ftr-418	955	10	103,107	103,107	NUM
ftr-418	955	11	(	(	PUNCT
ftr-418	955	12	jan	jan	PROPN
ftr-418	955	13	.	.	PROPN
ftr-418	955	14	28	28	NUM
ftr-418	955	15	,	,	PUNCT
ftr-418	955	16	1935	1935	NUM
ftr-418	955	17	)	)	PUNCT
ftr-418	955	18	.	.	PUNCT
ftr-418	956	1	technically	technically	ADV
ftr-418	956	2	,	,	PUNCT
ftr-418	956	3	the	the	DET
ftr-418	956	4	gcm	gcm	PROPN
ftr-418	956	5	was	be	AUX
ftr-418	956	6	superseded	supersede	VERB
ftr-418	956	7	by	by	ADP
ftr-418	956	8	rev	rev	PROPN
ftr-418	956	9	.	.	PROPN
ftr-418	956	10	rul	rul	NOUN
ftr-418	956	11	.	.	PUNCT
ftr-418	957	1	71	71	NUM
ftr-418	957	2	-	-	SYM
ftr-418	957	3	131	131	NUM
ftr-418	957	4	,	,	PUNCT
ftr-418	957	5	1971	1971	NUM
ftr-418	957	6	-	-	SYM
ftr-418	957	7	1	1	NUM
ftr-418	957	8	c.b	c.b	PROPN
ftr-418	957	9	.	.	PROPN
ftr-418	957	10	28	28	NUM
ftr-418	957	11	,	,	PUNCT
ftr-418	957	12	which	which	PRON
ftr-418	957	13	provided	provide	VERB
ftr-418	957	14	an	an	DET
ftr-418	957	15	updated	update	VERB
ftr-418	957	16	tax	tax	NOUN
ftr-418	957	17	exemption	exemption	NOUN
ftr-418	957	18	for	for	ADP
ftr-418	957	19	montana	montana	PROPN
ftr-418	957	20	’s	’s	PART
ftr-418	957	21	liquor	liquor	NOUN
ftr-418	957	22	stores	store	NOUN
ftr-418	957	23	.	.	PUNCT
ftr-418	958	1	rev	rev	PROPN
ftr-418	958	2	.	.	PUNCT
ftr-418	959	1	rul	rul	NOUN
ftr-418	959	2	.	.	PUNCT
ftr-418	960	1	71	71	NUM
ftr-418	960	2	-	-	SYM
ftr-418	960	3	131	131	NUM
ftr-418	960	4	was	be	AUX
ftr-418	960	5	issued	issue	VERB
ftr-418	960	6	pursuant	pursuant	ADJ
ftr-418	960	7	to	to	ADP
ftr-418	960	8	the	the	DET
ftr-418	960	9	irs	irs	PROPN
ftr-418	960	10	’s	’s	PART
ftr-418	960	11	project	project	NOUN
ftr-418	960	12	to	to	PART
ftr-418	960	13	update	update	VERB
ftr-418	960	14	rulings	ruling	NOUN
ftr-418	960	15	made	make	VERB
ftr-418	960	16	before	before	ADP
ftr-418	960	17	1953	1953	NUM
ftr-418	960	18	.	.	PUNCT
ftr-418	961	1	this	this	DET
ftr-418	961	2	updating	update	VERB
ftr-418	961	3	project	project	NOUN
ftr-418	961	4	is	be	AUX
ftr-418	961	5	set	set	VERB
ftr-418	961	6	forth	forth	ADV
ftr-418	961	7	in	in	ADP
ftr-418	961	8	rev	rev	PROPN
ftr-418	961	9	.	.	PROPN
ftr-418	961	10	proc	proc	PROPN
ftr-418	961	11	.	.	PUNCT
ftr-418	962	1	67	67	NUM
ftr-418	962	2	-	-	SYM
ftr-418	962	3	6	6	NUM
ftr-418	962	4	,	,	PUNCT
ftr-418	962	5	1967	1967	NUM
ftr-418	962	6	-	-	SYM
ftr-418	962	7	1	1	NUM
ftr-418	962	8	c.b	c.b	PROPN
ftr-418	962	9	.	.	PROPN
ftr-418	962	10	576	576	NUM
ftr-418	962	11	.	.	PUNCT
ftr-418	963	1	rev	rev	PROPN
ftr-418	963	2	.	.	PUNCT
ftr-418	963	3	rul	rul	NOUN
ftr-418	963	4	.	.	PUNCT
ftr-418	964	1	71	71	NUM
ftr-418	964	2	-	-	SYM
ftr-418	964	3	131	131	NUM
ftr-418	964	4	,	,	PUNCT
ftr-418	964	5	however	however	ADV
ftr-418	964	6	,	,	PUNCT
ftr-418	964	7	simply	simply	ADV
ftr-418	964	8	laid	lay	VERB
ftr-418	964	9	out	out	ADP
ftr-418	964	10	the	the	DET
ftr-418	964	11	facts	fact	NOUN
ftr-418	964	12	regarding	regard	VERB
ftr-418	964	13	montana	montana	PROPN
ftr-418	964	14	’s	’s	PART
ftr-418	964	15	liquor	liquor	NOUN
ftr-418	964	16	stores	store	NOUN
ftr-418	964	17	and	and	CCONJ
ftr-418	964	18	then	then	ADV
ftr-418	964	19	summarily	summarily	ADV
ftr-418	964	20	concluded	conclude	VERB
ftr-418	964	21	that	that	SCONJ
ftr-418	964	22	the	the	DET
ftr-418	964	23	income	income	NOUN
ftr-418	964	24	from	from	ADP
ftr-418	964	25	the	the	DET
ftr-418	964	26	stores	store	NOUN
ftr-418	964	27	was	be	AUX
ftr-418	964	28	exempt	exempt	ADJ
ftr-418	964	29	from	from	ADP
ftr-418	964	30	the	the	DET
ftr-418	964	31	federal	federal	ADJ
ftr-418	964	32	income	income	NOUN
ftr-418	964	33	tax	tax	NOUN
ftr-418	964	34	.	.	PUNCT
ftr-418	965	1	rev	rev	PROPN
ftr-418	965	2	.	.	PUNCT
ftr-418	966	1	rul	rul	NOUN
ftr-418	966	2	.	.	PUNCT
ftr-418	967	1	71	71	NUM
ftr-418	967	2	-	-	SYM
ftr-418	967	3	131	131	NUM
ftr-418	967	4	included	include	VERB
ftr-418	967	5	no	no	DET
ftr-418	967	6	legal	legal	ADJ
ftr-418	967	7	analysis	analysis	NOUN
ftr-418	967	8	.	.	PUNCT
ftr-418	968	1	therefore	therefore	ADV
ftr-418	968	2	,	,	PUNCT
ftr-418	968	3	the	the	DET
ftr-418	968	4	extensive	extensive	ADJ
ftr-418	968	5	legal	legal	ADJ
ftr-418	968	6	analysis	analysis	NOUN
ftr-418	968	7	in	in	ADP
ftr-418	968	8	the	the	DET
ftr-418	968	9	gcm	gcm	NOUN
ftr-418	968	10	continues	continue	VERB
ftr-418	968	11	to	to	PART
ftr-418	968	12	represent	represent	VERB
ftr-418	968	13	the	the	DET
ftr-418	968	14	foundation	foundation	NOUN
ftr-418	968	15	of	of	ADP
ftr-418	968	16	the	the	DET
ftr-418	968	17	irs	irs	PROPN
ftr-418	968	18	’s	’s	PART
ftr-418	968	19	treatment	treatment	NOUN
ftr-418	968	20	of	of	ADP
ftr-418	968	21	states	state	NOUN
ftr-418	968	22	and	and	CCONJ
ftr-418	968	23	it	it	PRON
ftr-418	968	24	is	be	AUX
ftr-418	968	25	frequently	frequently	ADV
ftr-418	968	26	cited	cite	VERB
ftr-418	968	27	.	.	PUNCT
ftr-418	969	1	see	see	VERB
ftr-418	969	2	,	,	PUNCT
ftr-418	969	3	e.g.	e.g.	ADV
ftr-418	969	4	,	,	PUNCT
ftr-418	969	5	rev	rev	PROPN
ftr-418	969	6	.	.	PROPN
ftr-418	969	7	rul	rul	PROPN
ftr-418	969	8	.	.	PUNCT
ftr-418	970	1	77	77	NUM
ftr-418	970	2	-	-	SYM
ftr-418	970	3	261	261	NUM
ftr-418	970	4	,	,	PUNCT
ftr-418	970	5	1977	1977	NUM
ftr-418	970	6	-	-	SYM
ftr-418	970	7	2	2	NUM
ftr-418	970	8	c.b	c.b	PROPN
ftr-418	970	9	.	.	PROPN
ftr-418	970	10	45	45	NUM
ftr-418	970	11	(	(	PUNCT
ftr-418	970	12	citing	cite	VERB
ftr-418	970	13	the	the	DET
ftr-418	970	14	gcm	gcm	NOUN
ftr-418	970	15	as	as	ADP
ftr-418	970	16	providing	provide	VERB
ftr-418	970	17	support	support	NOUN
ftr-418	970	18	for	for	ADP
ftr-418	970	19	its	its	PRON
ftr-418	970	20	holding	holding	NOUN
ftr-418	970	21	that	that	SCONJ
ftr-418	970	22	a	a	DET
ftr-418	970	23	state	state	NOUN
ftr-418	970	24	fund	fund	NOUN
ftr-418	970	25	to	to	PART
ftr-418	970	26	invest	invest	VERB
ftr-418	970	27	excess	excess	ADJ
ftr-418	970	28	cash	cash	NOUN
ftr-418	970	29	balances	balance	NOUN
ftr-418	970	30	of	of	ADP
ftr-418	970	31	towns	town	NOUN
ftr-418	970	32	is	be	AUX
ftr-418	970	33	exempt	exempt	ADJ
ftr-418	970	34	from	from	ADP
ftr-418	970	35	tax	tax	NOUN
ftr-418	970	36	despite	despite	SCONJ
ftr-418	970	37	the	the	DET
ftr-418	970	38	fact	fact	NOUN
ftr-418	970	39	it	it	PRON
ftr-418	970	40	was	be	AUX
ftr-418	970	41	“	"	PUNCT
ftr-418	970	42	superseded	supersede	VERB
ftr-418	970	43	”	"	PUNCT
ftr-418	970	44	by	by	ADP
ftr-418	970	45	rev	rev	PROPN
ftr-418	970	46	.	.	PROPN
ftr-418	970	47	rul	rul	NOUN
ftr-418	970	48	.	.	PUNCT
ftr-418	971	1	71	71	NUM
ftr-418	971	2	-	-	SYM
ftr-418	971	3	131	131	NUM
ftr-418	971	4	)	)	PUNCT
ftr-418	971	5	.	.	PUNCT
ftr-418	972	1	it	it	PRON
ftr-418	972	2	is	be	AUX
ftr-418	972	3	appropriate	appropriate	ADJ
ftr-418	972	4	that	that	SCONJ
ftr-418	972	5	gcm	gcm	PROPN
ftr-418	972	6	14,407	14,407	NUM
ftr-418	972	7	involved	involve	VERB
ftr-418	972	8	a	a	DET
ftr-418	972	9	liquor	liquor	NOUN
ftr-418	972	10	store	store	NOUN
ftr-418	972	11	—	—	PUNCT
ftr-418	972	12	since	since	SCONJ
ftr-418	972	13	by	by	ADP
ftr-418	972	14	the	the	DET
ftr-418	972	15	time	time	NOUN
ftr-418	972	16	you	you	PRON
ftr-418	972	17	are	be	AUX
ftr-418	972	18	done	do	VERB
ftr-418	972	19	reading	read	VERB
ftr-418	972	20	it	it	PRON
ftr-418	972	21	,	,	PUNCT
ftr-418	972	22	you	you	PRON
ftr-418	972	23	really	really	ADV
ftr-418	972	24	feel	feel	VERB
ftr-418	972	25	the	the	DET
ftr-418	972	26	need	need	NOUN
ftr-418	972	27	to	to	PART
ftr-418	972	28	visit	visit	VERB
ftr-418	972	29	one	one	NUM
ftr-418	972	30	.	.	PUNCT
ftr-418	973	1	158	158	NUM
ftr-418	973	2	.	.	PUNCT
ftr-418	974	1	irc	irc	PROPN
ftr-418	974	2	§	§	PROPN
ftr-418	974	3	1	1	NUM
ftr-418	974	4	.	.	SYM
ftr-418	974	5	159	159	NUM
ftr-418	974	6	.	.	PUNCT
ftr-418	975	1	irc	irc	PROPN
ftr-418	975	2	§	§	PROPN
ftr-418	975	3	11	11	NUM
ftr-418	975	4	.	.	PUNCT
ftr-418	975	5	160	160	NUM
ftr-418	975	6	.	.	PUNCT
ftr-418	976	1	gen	gen	PROPN
ftr-418	976	2	.	.	PROPN
ftr-418	976	3	couns	couns	PROPN
ftr-418	976	4	.	.	PUNCT
ftr-418	977	1	mem	mem	PROPN
ftr-418	977	2	.	.	X
ftr-418	977	3	14,407	14,407	NUM
ftr-418	977	4	,	,	PUNCT
ftr-418	977	5	1935	1935	NUM
ftr-418	977	6	-	-	SYM
ftr-418	977	7	1	1	NUM
ftr-418	977	8	c.b	c.b	PROPN
ftr-418	977	9	.	.	PROPN
ftr-418	977	10	103,104	103,104	NUM
ftr-418	978	1	(	(	PUNCT
ftr-418	978	2	jan	jan	PROPN
ftr-418	978	3	.	.	PROPN
ftr-418	978	4	28	28	NUM
ftr-418	978	5	,	,	PUNCT
ftr-418	978	6	1935	1935	NUM
ftr-418	978	7	)	)	PUNCT
ftr-418	978	8	.	.	PUNCT
ftr-418	979	1	161	161	NUM
ftr-418	979	2	.	.	PUNCT
ftr-418	980	1	i	i	PRON
ftr-418	980	2	d.	d.	VERB
ftr-418	980	3	this	this	PRON
ftr-418	980	4	should	should	AUX
ftr-418	980	5	sound	sound	VERB
ftr-418	980	6	familiar	familiar	ADJ
ftr-418	980	7	since	since	SCONJ
ftr-418	980	8	this	this	PRON
ftr-418	980	9	was	be	AUX
ftr-418	980	10	the	the	DET
ftr-418	980	11	same	same	ADJ
ftr-418	980	12	explanation	explanation	NOUN
ftr-418	980	13	given	give	VERB
ftr-418	980	14	as	as	ADP
ftr-418	980	15	to	to	ADP
ftr-418	980	16	why	why	SCONJ
ftr-418	980	17	tribes	tribe	NOUN
ftr-418	980	18	are	be	AUX
ftr-418	980	19	not	not	PART
ftr-418	980	20	subject	subject	ADJ
ftr-418	980	21	to	to	ADP
ftr-418	980	22	tax	tax	NOUN
ftr-418	980	23	.	.	PUNCT
ftr-418	981	1	for	for	ADP
ftr-418	981	2	states	state	NOUN
ftr-418	981	3	,	,	PUNCT
ftr-418	981	4	this	this	DET
ftr-418	981	5	analysis	analysis	NOUN
ftr-418	981	6	was	be	AUX
ftr-418	981	7	stated	state	VERB
ftr-418	981	8	explicitly	explicitly	ADV
ftr-418	981	9	.	.	PUNCT
ftr-418	982	1	for	for	ADP
ftr-418	982	2	tribes	tribe	NOUN
ftr-418	982	3	,	,	PUNCT
ftr-418	982	4	it	it	PRON
ftr-418	982	5	was	be	AUX
ftr-418	982	6	an	an	DET
ftr-418	982	7	unofficial	unofficial	ADJ
ftr-418	982	8	explanation	explanation	NOUN
ftr-418	982	9	given	give	VERB
ftr-418	982	10	after	after	ADP
ftr-418	982	11	the	the	DET
ftr-418	982	12	fact	fact	NOUN
ftr-418	982	13	to	to	PART
ftr-418	982	14	explain	explain	VERB
ftr-418	982	15	prior	prior	ADJ
ftr-418	982	16	cryptic	cryptic	ADJ
ftr-418	982	17	rulings	ruling	NOUN
ftr-418	982	18	.	.	PUNCT
ftr-418	983	1	for	for	ADP
ftr-418	983	2	tribes	tribe	NOUN
ftr-418	983	3	,	,	PUNCT
ftr-418	983	4	the	the	DET
ftr-418	983	5	explanation	explanation	NOUN
ftr-418	983	6	is	be	AUX
ftr-418	983	7	at	at	ADV
ftr-418	983	8	least	least	ADJ
ftr-418	983	9	plausible	plausible	ADJ
ftr-418	983	10	.	.	PUNCT
ftr-418	984	1	for	for	ADP
ftr-418	984	2	states	state	NOUN
ftr-418	984	3	,	,	PUNCT
ftr-418	984	4	however	however	ADV
ftr-418	984	5	,	,	PUNCT
ftr-418	984	6	the	the	DET
ftr-418	984	7	presence	presence	NOUN
ftr-418	984	8	of	of	ADP
ftr-418	984	9	irc	irc	PROPN
ftr-418	984	10	§	§	PROPN
ftr-418	984	11	115	115	NUM
ftr-418	984	12	makes	make	VERB
ftr-418	984	13	the	the	DET
ftr-418	984	14	conclusion	conclusion	NOUN
ftr-418	984	15	that	that	SCONJ
ftr-418	984	16	states	state	NOUN
ftr-418	984	17	are	be	AUX
ftr-418	984	18	not	not	PART
ftr-418	984	19	covered	cover	VERB
ftr-418	984	20	by	by	ADP
ftr-418	984	21	the	the	DET
ftr-418	984	22	irc	irc	PROPN
ftr-418	984	23	more	more	ADV
ftr-418	984	24	unsettling	unsettling	ADJ
ftr-418	984	25	.	.	PUNCT
ftr-418	985	1	162	162	NUM
ftr-418	985	2	.	.	PUNCT
ftr-418	986	1	throughout	throughout	ADP
ftr-418	986	2	this	this	DET
ftr-418	986	3	discussion	discussion	NOUN
ftr-418	986	4	,	,	PUNCT
ftr-418	986	5	i	i	PRON
ftr-418	986	6	refer	refer	VERB
ftr-418	986	7	to	to	ADP
ftr-418	986	8	irc	irc	VERB
ftr-418	986	9	§	§	NOUN
ftr-418	986	10	115	115	NUM
ftr-418	986	11	.	.	PUNCT
ftr-418	987	1	the	the	DET
ftr-418	987	2	gcm	gcm	PROPN
ftr-418	987	3	itself	itself	PRON
ftr-418	987	4	referred	refer	VERB
ftr-418	987	5	to	to	ADP
ftr-418	987	6	the	the	DET
ftr-418	987	7	predecessor	predecessor	NOUN
ftr-418	987	8	to	to	ADP
ftr-418	987	9	§	§	PROPN
ftr-418	987	10	115	115	NUM
ftr-418	987	11	,	,	PUNCT
ftr-418	987	12	§	§	PROPN
ftr-418	987	13	116	116	NUM
ftr-418	987	14	.	.	PUNCT
ftr-418	988	1	the	the	DET
ftr-418	988	2	two	two	NUM
ftr-418	988	3	provisions	provision	NOUN
ftr-418	988	4	are	be	AUX
ftr-418	988	5	substantially	substantially	ADV
ftr-418	988	6	the	the	DET
ftr-418	988	7	same	same	ADJ
ftr-418	988	8	.	.	PUNCT
ftr-418	989	1	163	163	NUM
ftr-418	989	2	.	.	PUNCT
ftr-418	990	1	gen	gen	PROPN
ftr-418	990	2	couns	coun	NOUN
ftr-418	990	3	.	.	PUNCT
ftr-418	991	1	mem	mem	PROPN
ftr-418	991	2	.	.	X
ftr-418	991	3	14,407	14,407	NUM
ftr-418	991	4	,	,	PUNCT
ftr-418	991	5	1935	1935	NUM
ftr-418	991	6	-	-	SYM
ftr-418	991	7	1	1	NUM
ftr-418	991	8	c.b	c.b	PROPN
ftr-418	991	9	.	.	PROPN
ftr-418	991	10	103,104	103,104	NUM
ftr-418	991	11	(	(	PUNCT
ftr-418	991	12	jan.28	jan.28	X
ftr-418	991	13	,	,	PUNCT
ftr-418	991	14	1935	1935	NUM
ftr-418	991	15	)	)	PUNCT
ftr-418	991	16	.	.	PUNCT
ftr-418	992	1	intend	intend	VERB
ftr-418	992	2	to	to	PART
ftr-418	992	3	impose	impose	VERB
ftr-418	992	4	the	the	DET
ftr-418	992	5	federal	federal	ADJ
ftr-418	992	6	income	income	NOUN
ftr-418	992	7	tax	tax	NOUN
ftr-418	992	8	on	on	ADP
ftr-418	992	9	the	the	DET
ftr-418	992	10	states	state	NOUN
ftr-418	992	11	.	.	PUNCT
ftr-418	993	1	in	in	ADP
ftr-418	993	2	general	general	ADJ
ftr-418	993	3	counsel	counsel	NOUN
ftr-418	993	4	memorandum	memorandum	NOUN
ftr-418	993	5	14,407	14,407	NUM
ftr-418	993	6	(	(	PUNCT
ftr-418	993	7	“	"	PUNCT
ftr-418	993	8	gcm	gcm	PROPN
ftr-418	993	9	”	"	PUNCT
ftr-418	993	10	)	)	PUNCT
ftr-418	993	11	,	,	PUNCT
ftr-418	993	12	the	the	DET
ftr-418	993	13	irs	irs	PROPN
ftr-418	993	14	concluded	conclude	VERB
ftr-418	993	15	that	that	SCONJ
ftr-418	993	16	liquor	liquor	NOUN
ftr-418	993	17	stores	store	NOUN
ftr-418	993	18	run	run	VERB
ftr-418	993	19	by	by	ADP
ftr-418	993	20	the	the	DET
ftr-418	993	21	state	state	NOUN
ftr-418	993	22	of	of	ADP
ftr-418	993	23	montana	montana	PROPN
ftr-418	993	24	were	be	AUX
ftr-418	993	25	not	not	PART
ftr-418	993	26	subject	subject	ADJ
ftr-418	993	27	to	to	ADP
ftr-418	993	28	the	the	DET
ftr-418	993	29	federal	federal	ADJ
ftr-418	993	30	income	income	NOUN
ftr-418	993	31	tax	tax	NOUN
ftr-418	993	32	.	.	PUNCT
ftr-418	994	1	the	the	DET
ftr-418	994	2	irs	irs	PROPN
ftr-418	994	3	did	do	AUX
ftr-418	994	4	not157	not157	PROPN
ftr-418	994	5	perform	perform	VERB
ftr-418	994	6	a	a	DET
ftr-418	994	7	constitutional	constitutional	ADJ
ftr-418	994	8	analysis	analysis	NOUN
ftr-418	994	9	but	but	CCONJ
ftr-418	994	10	rather	rather	ADV
ftr-418	994	11	reached	reach	VERB
ftr-418	994	12	this	this	DET
ftr-418	994	13	result	result	NOUN
ftr-418	994	14	by	by	ADP
ftr-418	994	15	reviewing	review	VERB
ftr-418	994	16	the	the	DET
ftr-418	994	17	structure	structure	NOUN
ftr-418	994	18	of	of	ADP
ftr-418	994	19	the	the	DET
ftr-418	994	20	irc	irc	NOUN
ftr-418	994	21	.	.	PUNCT
ftr-418	995	1	the	the	DET
ftr-418	995	2	federal	federal	ADJ
ftr-418	995	3	income	income	NOUN
ftr-418	995	4	tax	tax	NOUN
ftr-418	995	5	is	be	AUX
ftr-418	995	6	imposed	impose	VERB
ftr-418	995	7	on	on	ADP
ftr-418	995	8	married	married	ADJ
ftr-418	995	9	and	and	CCONJ
ftr-418	995	10	single	single	ADJ
ftr-418	995	11	individuals	individual	NOUN
ftr-418	995	12	and	and	CCONJ
ftr-418	995	13	corporations	corporation	NOUN
ftr-418	995	14	.	.	PUNCT
ftr-418	996	1	the	the	DET
ftr-418	996	2	gcm	gcm	PROPN
ftr-418	996	3	first	first	ADV
ftr-418	996	4	stated	state	VERB
ftr-418	996	5	that	that	SCONJ
ftr-418	996	6	a	a	DET
ftr-418	996	7	state	state	NOUN
ftr-418	996	8	was	be	AUX
ftr-418	996	9	not	not	PART
ftr-418	996	10	an158	an158	NOUN
ftr-418	996	11	159	159	NUM
ftr-418	996	12	“	"	PUNCT
ftr-418	996	13	individual	individual	NOUN
ftr-418	996	14	”	"	PUNCT
ftr-418	996	15	under	under	ADP
ftr-418	996	16	the	the	DET
ftr-418	996	17	irc	irc	NOUN
ftr-418	996	18	“	"	PUNCT
ftr-418	996	19	if	if	SCONJ
ftr-418	996	20	for	for	ADP
ftr-418	996	21	no	no	DET
ftr-418	996	22	other	other	ADJ
ftr-418	996	23	reason	reason	NOUN
ftr-418	996	24	than	than	SCONJ
ftr-418	996	25	that	that	SCONJ
ftr-418	996	26	the	the	DET
ftr-418	996	27	credits	credit	NOUN
ftr-418	996	28	and	and	CCONJ
ftr-418	996	29	exemptions	exemption	NOUN
ftr-418	996	30	provided	provide	VERB
ftr-418	996	31	for	for	ADP
ftr-418	996	32	an	an	DET
ftr-418	996	33	individual	individual	NOUN
ftr-418	996	34	are	be	AUX
ftr-418	996	35	obviously	obviously	ADV
ftr-418	996	36	not	not	PART
ftr-418	996	37	applicable	applicable	ADJ
ftr-418	996	38	to	to	ADP
ftr-418	996	39	a	a	DET
ftr-418	996	40	state	state	NOUN
ftr-418	996	41	.	.	PUNCT
ftr-418	996	42	”	"	PUNCT
ftr-418	997	1	the	the	DET
ftr-418	997	2	gcm	gcm	PROPN
ftr-418	997	3	then	then	ADV
ftr-418	997	4	concluded	conclude	VERB
ftr-418	997	5	that	that	SCONJ
ftr-418	997	6	a	a	DET
ftr-418	997	7	state	state	NOUN
ftr-418	997	8	was	be	AUX
ftr-418	997	9	not	not	PART
ftr-418	997	10	a	a	DET
ftr-418	997	11	“	"	PUNCT
ftr-418	997	12	corporation	corporation	NOUN
ftr-418	997	13	”	"	PUNCT
ftr-418	997	14	under160	under160	PROPN
ftr-418	997	15	the	the	DET
ftr-418	997	16	irc	irc	NOUN
ftr-418	997	17	either	either	ADV
ftr-418	997	18	:	:	PUNCT
ftr-418	997	19	“	"	PUNCT
ftr-418	997	20	clearly	clearly	ADV
ftr-418	997	21	,	,	PUNCT
ftr-418	997	22	with	with	ADP
ftr-418	997	23	the	the	DET
ftr-418	997	24	possible	possible	ADJ
ftr-418	997	25	exception	exception	NOUN
ftr-418	997	26	of	of	ADP
ftr-418	997	27	section	section	NOUN
ftr-418	997	28	116(d	116(d	NOUN
ftr-418	997	29	)	)	PUNCT
ftr-418	998	1	[	[	X
ftr-418	998	2	predecessor	predecessor	NOUN
ftr-418	998	3	to	to	ADP
ftr-418	998	4	current	current	ADJ
ftr-418	998	5	irc	irc	NOUN
ftr-418	998	6	section	section	NOUN
ftr-418	998	7	115	115	NUM
ftr-418	998	8	]	]	PUNCT
ftr-418	998	9	,	,	PUNCT
ftr-418	998	10	there	there	PRON
ftr-418	998	11	is	be	VERB
ftr-418	998	12	nothing	nothing	PRON
ftr-418	998	13	.	.	PUNCT
ftr-418	998	14	.	.	PUNCT
ftr-418	998	15	.	.	PUNCT
ftr-418	999	1	to	to	PART
ftr-418	999	2	indicate	indicate	VERB
ftr-418	999	3	that	that	SCONJ
ftr-418	999	4	states	state	NOUN
ftr-418	999	5	should	should	AUX
ftr-418	999	6	be	be	AUX
ftr-418	999	7	taxed	tax	VERB
ftr-418	999	8	as	as	ADP
ftr-418	999	9	corporations	corporation	NOUN
ftr-418	999	10	,	,	PUNCT
ftr-418	999	11	and	and	CCONJ
ftr-418	999	12	the	the	DET
ftr-418	999	13	proper	proper	ADJ
ftr-418	999	14	interpretation	interpretation	NOUN
ftr-418	999	15	of	of	ADP
ftr-418	999	16	that	that	DET
ftr-418	999	17	section	section	NOUN
ftr-418	999	18	indicates	indicate	VERB
ftr-418	999	19	rather	rather	ADV
ftr-418	999	20	that	that	SCONJ
ftr-418	999	21	states	state	NOUN
ftr-418	999	22	should	should	AUX
ftr-418	999	23	not	not	PART
ftr-418	999	24	be	be	AUX
ftr-418	999	25	so	so	ADV
ftr-418	999	26	taxed	tax	VERB
ftr-418	999	27	.	.	PUNCT
ftr-418	999	28	”	"	PUNCT
ftr-418	1000	1	161	161	NUM
ftr-418	1000	2	this	this	DET
ftr-418	1000	3	conclusion	conclusion	NOUN
ftr-418	1000	4	seems	seem	VERB
ftr-418	1000	5	unusual	unusual	ADJ
ftr-418	1000	6	because	because	SCONJ
ftr-418	1000	7	if	if	SCONJ
ftr-418	1000	8	states	state	NOUN
ftr-418	1000	9	were	be	AUX
ftr-418	1000	10	in	in	ADP
ftr-418	1000	11	fact	fact	NOUN
ftr-418	1000	12	not	not	PART
ftr-418	1000	13	taxed	tax	VERB
ftr-418	1000	14	under	under	ADP
ftr-418	1000	15	the	the	DET
ftr-418	1000	16	irc	irc	NOUN
ftr-418	1000	17	,	,	PUNCT
ftr-418	1000	18	then	then	ADV
ftr-418	1000	19	there	there	PRON
ftr-418	1000	20	would	would	AUX
ftr-418	1000	21	be	be	AUX
ftr-418	1000	22	no	no	DET
ftr-418	1000	23	need	need	NOUN
ftr-418	1000	24	to	to	PART
ftr-418	1000	25	exempt	exempt	VERB
ftr-418	1000	26	certain	certain	ADJ
ftr-418	1000	27	of	of	ADP
ftr-418	1000	28	their	their	PRON
ftr-418	1000	29	income	income	NOUN
ftr-418	1000	30	under	under	ADP
ftr-418	1000	31	section	section	NOUN
ftr-418	1000	32	115	115	NUM
ftr-418	1000	33	.	.	PUNCT
ftr-418	1001	1	the	the	DET
ftr-418	1001	2	irs	irs	PROPN
ftr-418	1001	3	dealt	deal	VERB
ftr-418	1001	4	with	with	ADP
ftr-418	1001	5	this	this	PRON
ftr-418	1001	6	in	in	ADP
ftr-418	1001	7	the	the	DET
ftr-418	1001	8	gcm	gcm	NOUN
ftr-418	1001	9	by	by	ADP
ftr-418	1001	10	analyzing	analyze	VERB
ftr-418	1001	11	the	the	DET
ftr-418	1001	12	language	language	NOUN
ftr-418	1001	13	of	of	ADP
ftr-418	1001	14	section	section	NOUN
ftr-418	1001	15	115	115	NUM
ftr-418	1001	16	.	.	PUNCT
ftr-418	1002	1	in	in	ADP
ftr-418	1002	2	short	short	ADJ
ftr-418	1002	3	,	,	PUNCT
ftr-418	1002	4	the	the	DET
ftr-418	1002	5	irs	irs	PROPN
ftr-418	1002	6	determined	determine	VERB
ftr-418	1002	7	that	that	SCONJ
ftr-418	1002	8	section	section	NOUN
ftr-418	1002	9	115	115	NUM
ftr-418	1002	10	was	be	AUX
ftr-418	1002	11	not162	not162	PROPN
ftr-418	1002	12	meant	mean	VERB
ftr-418	1002	13	to	to	PART
ftr-418	1002	14	apply	apply	VERB
ftr-418	1002	15	to	to	ADP
ftr-418	1002	16	the	the	DET
ftr-418	1002	17	income	income	NOUN
ftr-418	1002	18	of	of	ADP
ftr-418	1002	19	states	state	NOUN
ftr-418	1002	20	,	,	PUNCT
ftr-418	1002	21	but	but	CCONJ
ftr-418	1002	22	to	to	PART
ftr-418	1002	23	income	income	NOUN
ftr-418	1002	24	earned	earn	VERB
ftr-418	1002	25	by	by	ADP
ftr-418	1002	26	corporations	corporation	NOUN
ftr-418	1002	27	established	establish	VERB
ftr-418	1002	28	by	by	ADP
ftr-418	1002	29	states	state	NOUN
ftr-418	1002	30	to	to	PART
ftr-418	1002	31	carry	carry	VERB
ftr-418	1002	32	out	out	ADP
ftr-418	1002	33	state	state	NOUN
ftr-418	1002	34	functions	function	NOUN
ftr-418	1002	35	.	.	PUNCT
ftr-418	1003	1	a	a	DET
ftr-418	1003	2	state	state	NOUN
ftr-418	1003	3	is	be	AUX
ftr-418	1003	4	not	not	PART
ftr-418	1003	5	taxed	tax	VERB
ftr-418	1003	6	by	by	ADP
ftr-418	1003	7	the163	the163	PROPN
ftr-418	1003	8	2004	2004	NUM
ftr-418	1003	9	]	]	PUNCT
ftr-418	1003	10	leaving	leave	VERB
ftr-418	1003	11	money	money	NOUN
ftr-418	1003	12	on	on	ADP
ftr-418	1003	13	the	the	DET
ftr-418	1003	14	table(s	table(s	NOUN
ftr-418	1003	15	)	)	PUNCT
ftr-418	1003	16	377	377	NUM
ftr-418	1003	17	164	164	NUM
ftr-418	1003	18	.	.	PUNCT
ftr-418	1004	1	i	i	PRON
ftr-418	1004	2	d.	d.	PROPN
ftr-418	1004	3	165	165	NUM
ftr-418	1004	4	.	.	PUNCT
ftr-418	1005	1	i	i	PRON
ftr-418	1005	2	d.	d.	PROPN
ftr-418	1005	3	166	166	NUM
ftr-418	1005	4	.	.	PUNCT
ftr-418	1006	1	i	i	PRON
ftr-418	1006	2	d.	d.	PROPN
ftr-418	1006	3	at	at	ADP
ftr-418	1006	4	105	105	NUM
ftr-418	1006	5	.	.	PUNCT
ftr-418	1007	1	167	167	NUM
ftr-418	1007	2	.	.	PUNCT
ftr-418	1008	1	i	i	PRON
ftr-418	1008	2	d.	d.	PROPN
ftr-418	1008	3	168	168	NUM
ftr-418	1008	4	.	.	PUNCT
ftr-418	1009	1	i	i	PRON
ftr-418	1009	2	d.	d.	PROPN
ftr-418	1009	3	169	169	NUM
ftr-418	1009	4	.	.	PUNCT
ftr-418	1010	1	i	i	PRON
ftr-418	1010	2	d.	d.	PROPN
ftr-418	1010	3	see	see	VERB
ftr-418	1010	4	,	,	PUNCT
ftr-418	1010	5	e.g.	e.g.	ADV
ftr-418	1010	6	,	,	PUNCT
ftr-418	1010	7	south	south	PROPN
ftr-418	1010	8	carolina	carolina	PROPN
ftr-418	1010	9	v.	v.	PROPN
ftr-418	1010	10	united	united	PROPN
ftr-418	1010	11	states	states	PROPN
ftr-418	1010	12	,	,	PUNCT
ftr-418	1010	13	199	199	NUM
ftr-418	1010	14	u.s	u.s	PROPN
ftr-418	1010	15	.	.	PROPN
ftr-418	1010	16	437	437	NUM
ftr-418	1010	17	,	,	PUNCT
ftr-418	1010	18	438	438	NUM
ftr-418	1010	19	-	-	SYM
ftr-418	1010	20	39	39	NUM
ftr-418	1010	21	(	(	PUNCT
ftr-418	1010	22	1905	1905	NUM
ftr-418	1010	23	)	)	PUNCT
ftr-418	1010	24	.	.	PUNCT
ftr-418	1011	1	170	170	NUM
ftr-418	1011	2	.	.	PUNCT
ftr-418	1012	1	gen	gen	PROPN
ftr-418	1012	2	.	.	PROPN
ftr-418	1012	3	couns	couns	PROPN
ftr-418	1012	4	.	.	PUNCT
ftr-418	1013	1	mem	mem	PROPN
ftr-418	1013	2	.	.	X
ftr-418	1013	3	14,407	14,407	NUM
ftr-418	1013	4	,	,	PUNCT
ftr-418	1013	5	1935	1935	NUM
ftr-418	1013	6	-	-	SYM
ftr-418	1013	7	1	1	NUM
ftr-418	1013	8	c.b	c.b	PROPN
ftr-418	1013	9	.	.	PROPN
ftr-418	1013	10	103,106	103,106	NUM
ftr-418	1013	11	(	(	PUNCT
ftr-418	1013	12	jan	jan	PROPN
ftr-418	1013	13	.	.	PROPN
ftr-418	1013	14	28	28	NUM
ftr-418	1013	15	,	,	PUNCT
ftr-418	1013	16	1935	1935	NUM
ftr-418	1013	17	)	)	PUNCT
ftr-418	1013	18	.	.	PUNCT
ftr-418	1014	1	irc	irc	VERB
ftr-418	1014	2	at	at	ADV
ftr-418	1014	3	all	all	ADV
ftr-418	1014	4	and	and	CCONJ
ftr-418	1014	5	thus	thus	ADV
ftr-418	1014	6	all	all	PRON
ftr-418	1014	7	of	of	ADP
ftr-418	1014	8	its	its	PRON
ftr-418	1014	9	income	income	NOUN
ftr-418	1014	10	–	–	PUNCT
ftr-418	1014	11	whether	whether	SCONJ
ftr-418	1014	12	from	from	ADP
ftr-418	1014	13	taxes	taxis	NOUN
ftr-418	1014	14	,	,	PUNCT
ftr-418	1014	15	liquor	liquor	NOUN
ftr-418	1014	16	stores	store	NOUN
ftr-418	1014	17	,	,	PUNCT
ftr-418	1014	18	or	or	CCONJ
ftr-418	1014	19	wherever	wherever	SCONJ
ftr-418	1014	20	–	–	PUNCT
ftr-418	1014	21	is	be	AUX
ftr-418	1014	22	not	not	PART
ftr-418	1014	23	taxed	tax	VERB
ftr-418	1014	24	.	.	PUNCT
ftr-418	1015	1	this	this	PRON
ftr-418	1015	2	would	would	AUX
ftr-418	1015	3	be	be	AUX
ftr-418	1015	4	the	the	DET
ftr-418	1015	5	case	case	NOUN
ftr-418	1015	6	whether	whether	SCONJ
ftr-418	1015	7	section	section	NOUN
ftr-418	1015	8	115	115	NUM
ftr-418	1015	9	existed	exist	VERB
ftr-418	1015	10	or	or	CCONJ
ftr-418	1015	11	not	not	PART
ftr-418	1015	12	.	.	PUNCT
ftr-418	1016	1	only	only	ADV
ftr-418	1016	2	when	when	SCONJ
ftr-418	1016	3	a	a	DET
ftr-418	1016	4	state	state	NOUN
ftr-418	1016	5	chooses	choose	VERB
ftr-418	1016	6	to	to	PART
ftr-418	1016	7	engage	engage	VERB
ftr-418	1016	8	in	in	ADP
ftr-418	1016	9	activities	activity	NOUN
ftr-418	1016	10	through	through	ADP
ftr-418	1016	11	an	an	DET
ftr-418	1016	12	investment	investment	NOUN
ftr-418	1016	13	in	in	ADP
ftr-418	1016	14	a	a	DET
ftr-418	1016	15	corporation	corporation	NOUN
ftr-418	1016	16	will	will	AUX
ftr-418	1016	17	the	the	DET
ftr-418	1016	18	essential	essential	ADJ
ftr-418	1016	19	governmental	governmental	ADJ
ftr-418	1016	20	function	function	NOUN
ftr-418	1016	21	test	test	NOUN
ftr-418	1016	22	of	of	ADP
ftr-418	1016	23	section	section	NOUN
ftr-418	1016	24	115	115	NUM
ftr-418	1016	25	be	be	AUX
ftr-418	1016	26	invoked	invoke	VERB
ftr-418	1016	27	.	.	PUNCT
ftr-418	1017	1	this	this	DET
ftr-418	1017	2	somewhat	somewhat	ADV
ftr-418	1017	3	startling	startling	ADJ
ftr-418	1017	4	revelation	revelation	NOUN
ftr-418	1017	5	is	be	AUX
ftr-418	1017	6	based	base	VERB
ftr-418	1017	7	primarily	primarily	ADV
ftr-418	1017	8	on	on	ADP
ftr-418	1017	9	two	two	NUM
ftr-418	1017	10	modes	mode	NOUN
ftr-418	1017	11	of	of	ADP
ftr-418	1017	12	analysis	analysis	NOUN
ftr-418	1017	13	.	.	PUNCT
ftr-418	1018	1	first	first	ADV
ftr-418	1018	2	,	,	PUNCT
ftr-418	1018	3	the	the	DET
ftr-418	1018	4	irs	irs	PROPN
ftr-418	1018	5	reviewed	review	VERB
ftr-418	1018	6	the	the	DET
ftr-418	1018	7	language	language	NOUN
ftr-418	1018	8	of	of	ADP
ftr-418	1018	9	section	section	NOUN
ftr-418	1018	10	115	115	NUM
ftr-418	1018	11	and	and	CCONJ
ftr-418	1018	12	determined	determine	VERB
ftr-418	1018	13	that	that	SCONJ
ftr-418	1018	14	if	if	SCONJ
ftr-418	1018	15	that	that	DET
ftr-418	1018	16	provision	provision	NOUN
ftr-418	1018	17	had	have	AUX
ftr-418	1018	18	been	be	AUX
ftr-418	1018	19	intended	intend	VERB
ftr-418	1018	20	to	to	PART
ftr-418	1018	21	exempt	exempt	VERB
ftr-418	1018	22	income	income	NOUN
ftr-418	1018	23	earned	earn	VERB
ftr-418	1018	24	by	by	ADP
ftr-418	1018	25	a	a	DET
ftr-418	1018	26	state	state	NOUN
ftr-418	1018	27	directly	directly	ADV
ftr-418	1018	28	,	,	PUNCT
ftr-418	1018	29	it	it	PRON
ftr-418	1018	30	would	would	AUX
ftr-418	1018	31	have	have	AUX
ftr-418	1018	32	stated	state	VERB
ftr-418	1018	33	that	that	SCONJ
ftr-418	1018	34	any	any	DET
ftr-418	1018	35	income	income	NOUN
ftr-418	1018	36	“	"	PUNCT
ftr-418	1018	37	derived	derive	VERB
ftr-418	1018	38	by	by	ADP
ftr-418	1018	39	a	a	DET
ftr-418	1018	40	state	state	NOUN
ftr-418	1018	41	”	"	PUNCT
ftr-418	1018	42	from	from	ADP
ftr-418	1018	43	an	an	DET
ftr-418	1018	44	essential	essential	ADJ
ftr-418	1018	45	governmental	governmental	ADJ
ftr-418	1018	46	function	function	NOUN
ftr-418	1018	47	would	would	AUX
ftr-418	1018	48	be	be	AUX
ftr-418	1018	49	exempt	exempt	ADJ
ftr-418	1018	50	.	.	PUNCT
ftr-418	1019	1	instead	instead	ADV
ftr-418	1019	2	,	,	PUNCT
ftr-418	1019	3	section	section	NOUN
ftr-418	1019	4	115	115	NUM
ftr-418	1019	5	says164	says164	PROPN
ftr-418	1019	6	that	that	SCONJ
ftr-418	1019	7	any	any	DET
ftr-418	1019	8	income	income	NOUN
ftr-418	1019	9	“	"	PUNCT
ftr-418	1019	10	accruing	accrue	VERB
ftr-418	1019	11	”	"	PUNCT
ftr-418	1019	12	to	to	ADP
ftr-418	1019	13	any	any	DET
ftr-418	1019	14	state	state	NOUN
ftr-418	1019	15	derived	derive	VERB
ftr-418	1019	16	from	from	ADP
ftr-418	1019	17	the	the	DET
ftr-418	1019	18	exercise	exercise	NOUN
ftr-418	1019	19	of	of	ADP
ftr-418	1019	20	any	any	DET
ftr-418	1019	21	essential	essential	ADJ
ftr-418	1019	22	governmental	governmental	ADJ
ftr-418	1019	23	function	function	NOUN
ftr-418	1019	24	would	would	AUX
ftr-418	1019	25	be	be	AUX
ftr-418	1019	26	exempt	exempt	ADJ
ftr-418	1019	27	:	:	PUNCT
ftr-418	1020	1	[	[	X
ftr-418	1020	2	t]he	t]he	ADV
ftr-418	1020	3	words	word	NOUN
ftr-418	1020	4	‘	'	PUNCT
ftr-418	1020	5	accruing	accrue	VERB
ftr-418	1020	6	to	to	PART
ftr-418	1020	7	’	'	PUNCT
ftr-418	1020	8	connote	connote	VERB
ftr-418	1020	9	the	the	DET
ftr-418	1020	10	receipt	receipt	NOUN
ftr-418	1020	11	of	of	ADP
ftr-418	1020	12	income	income	NOUN
ftr-418	1020	13	from	from	ADP
ftr-418	1020	14	a	a	DET
ftr-418	1020	15	contract	contract	NOUN
ftr-418	1020	16	or	or	CCONJ
ftr-418	1020	17	investment	investment	NOUN
ftr-418	1020	18	rather	rather	ADV
ftr-418	1020	19	than	than	ADP
ftr-418	1020	20	from	from	ADP
ftr-418	1020	21	an	an	DET
ftr-418	1020	22	act	act	NOUN
ftr-418	1020	23	of	of	ADP
ftr-418	1020	24	the	the	DET
ftr-418	1020	25	recipient	recipient	NOUN
ftr-418	1020	26	.	.	PUNCT
ftr-418	1021	1	the	the	DET
ftr-418	1021	2	use	use	NOUN
ftr-418	1021	3	of	of	ADP
ftr-418	1021	4	these	these	DET
ftr-418	1021	5	words	word	NOUN
ftr-418	1021	6	serves	serve	VERB
ftr-418	1021	7	,	,	PUNCT
ftr-418	1021	8	if	if	SCONJ
ftr-418	1021	9	not	not	PART
ftr-418	1021	10	to	to	PART
ftr-418	1021	11	make	make	VERB
ftr-418	1021	12	clear	clear	ADJ
ftr-418	1021	13	that	that	SCONJ
ftr-418	1021	14	the	the	DET
ftr-418	1021	15	income	income	NOUN
ftr-418	1021	16	referred	refer	VERB
ftr-418	1021	17	to	to	PART
ftr-418	1021	18	must	must	AUX
ftr-418	1021	19	have	have	AUX
ftr-418	1021	20	been	be	AUX
ftr-418	1021	21	derived	derive	VERB
ftr-418	1021	22	by	by	ADP
ftr-418	1021	23	an	an	DET
ftr-418	1021	24	entity	entity	NOUN
ftr-418	1021	25	other	other	ADJ
ftr-418	1021	26	than	than	ADP
ftr-418	1021	27	a	a	DET
ftr-418	1021	28	state	state	NOUN
ftr-418	1021	29	.	.	PUNCT
ftr-418	1021	30	.	.	PUNCT
ftr-418	1022	1	.	.	PUNCT
ftr-418	1023	1	at	at	ADP
ftr-418	1023	2	least	least	ADJ
ftr-418	1023	3	to	to	PART
ftr-418	1023	4	raise	raise	VERB
ftr-418	1023	5	an	an	DET
ftr-418	1023	6	ambiguity	ambiguity	NOUN
ftr-418	1023	7	.	.	PUNCT
ftr-418	1024	1	165	165	NUM
ftr-418	1024	2	second	second	ADJ
ftr-418	1024	3	,	,	PUNCT
ftr-418	1024	4	in	in	ADP
ftr-418	1024	5	an	an	DET
ftr-418	1024	6	attempt	attempt	NOUN
ftr-418	1024	7	to	to	PART
ftr-418	1024	8	deal	deal	VERB
ftr-418	1024	9	with	with	ADP
ftr-418	1024	10	this	this	DET
ftr-418	1024	11	“	"	PUNCT
ftr-418	1024	12	ambiguity	ambiguity	NOUN
ftr-418	1024	13	,	,	PUNCT
ftr-418	1024	14	”	"	PUNCT
ftr-418	1024	15	the	the	DET
ftr-418	1024	16	irs	irs	PROPN
ftr-418	1024	17	reviewed	review	VERB
ftr-418	1024	18	how	how	SCONJ
ftr-418	1024	19	it	it	PRON
ftr-418	1024	20	has	have	AUX
ftr-418	1024	21	treated	treat	VERB
ftr-418	1024	22	states	state	NOUN
ftr-418	1024	23	for	for	ADP
ftr-418	1024	24	income	income	NOUN
ftr-418	1024	25	tax	tax	NOUN
ftr-418	1024	26	purposes	purpose	NOUN
ftr-418	1024	27	in	in	ADP
ftr-418	1024	28	the	the	DET
ftr-418	1024	29	past	past	NOUN
ftr-418	1024	30	.	.	PUNCT
ftr-418	1025	1	since	since	SCONJ
ftr-418	1025	2	1913	1913	NUM
ftr-418	1025	3	,	,	PUNCT
ftr-418	1025	4	the	the	DET
ftr-418	1025	5	irs	irs	PROPN
ftr-418	1025	6	has	have	AUX
ftr-418	1025	7	construed	construe	VERB
ftr-418	1025	8	section	section	NOUN
ftr-418	1025	9	115	115	NUM
ftr-418	1025	10	as	as	ADP
ftr-418	1025	11	applying	apply	VERB
ftr-418	1025	12	to	to	ADP
ftr-418	1025	13	corporations	corporation	NOUN
ftr-418	1025	14	owned	own	VERB
ftr-418	1025	15	by	by	ADP
ftr-418	1025	16	or	or	CCONJ
ftr-418	1025	17	contracting	contract	VERB
ftr-418	1025	18	with	with	ADP
ftr-418	1025	19	the	the	DET
ftr-418	1025	20	states	state	NOUN
ftr-418	1025	21	and	and	CCONJ
ftr-418	1025	22	has	have	AUX
ftr-418	1025	23	“	"	PUNCT
ftr-418	1025	24	failed	fail	VERB
ftr-418	1025	25	to	to	PART
ftr-418	1025	26	tax	tax	VERB
ftr-418	1025	27	the	the	DET
ftr-418	1025	28	direct	direct	ADJ
ftr-418	1025	29	income	income	NOUN
ftr-418	1025	30	of	of	ADP
ftr-418	1025	31	any	any	DET
ftr-418	1025	32	state	state	NOUN
ftr-418	1025	33	.	.	PUNCT
ftr-418	1025	34	”	"	PUNCT
ftr-418	1026	1	furthermore	furthermore	ADV
ftr-418	1026	2	,	,	PUNCT
ftr-418	1026	3	the	the	DET
ftr-418	1026	4	irs	irs	PROPN
ftr-418	1026	5	has	have	AUX
ftr-418	1026	6	“	"	PUNCT
ftr-418	1026	7	made	make	VERB
ftr-418	1026	8	no	no	DET
ftr-418	1026	9	effort	effort	NOUN
ftr-418	1026	10	to	to	PART
ftr-418	1026	11	obtain	obtain	VERB
ftr-418	1026	12	income	income	NOUN
ftr-418	1026	13	returns166	returns166	PROPN
ftr-418	1026	14	from	from	ADP
ftr-418	1026	15	states	state	NOUN
ftr-418	1026	16	.	.	PUNCT
ftr-418	1026	17	.	.	PUNCT
ftr-418	1027	1	.	.	PUNCT
ftr-418	1028	1	or	or	CCONJ
ftr-418	1028	2	to	to	PART
ftr-418	1028	3	determine	determine	VERB
ftr-418	1028	4	by	by	ADP
ftr-418	1028	5	any	any	DET
ftr-418	1028	6	other	other	ADJ
ftr-418	1028	7	means	mean	VERB
ftr-418	1028	8	whether	whether	SCONJ
ftr-418	1028	9	any	any	DET
ftr-418	1028	10	state	state	NOUN
ftr-418	1028	11	.	.	PUNCT
ftr-418	1028	12	.	.	PUNCT
ftr-418	1029	1	.	.	PUNCT
ftr-418	1030	1	has	have	AUX
ftr-418	1030	2	had	have	VERB
ftr-418	1030	3	income	income	NOUN
ftr-418	1030	4	of	of	ADP
ftr-418	1030	5	this	this	DET
ftr-418	1030	6	nature	nature	NOUN
ftr-418	1030	7	.	.	PUNCT
ftr-418	1031	1	”167	”167	PROPN
ftr-418	1032	1	the	the	DET
ftr-418	1032	2	gcm	gcm	PROPN
ftr-418	1032	3	then	then	ADV
ftr-418	1032	4	concluded	conclude	VERB
ftr-418	1032	5	that	that	SCONJ
ftr-418	1032	6	this	this	DET
ftr-418	1032	7	“	"	PUNCT
ftr-418	1032	8	tacit	tacit	ADJ
ftr-418	1032	9	construction	construction	NOUN
ftr-418	1032	10	”	"	PUNCT
ftr-418	1032	11	of	of	ADP
ftr-418	1032	12	the	the	DET
ftr-418	1032	13	federal	federal	ADJ
ftr-418	1032	14	income	income	NOUN
ftr-418	1032	15	tax	tax	NOUN
ftr-418	1032	16	as	as	ADP
ftr-418	1032	17	not	not	PART
ftr-418	1032	18	applying	apply	VERB
ftr-418	1032	19	to	to	ADP
ftr-418	1032	20	states	state	NOUN
ftr-418	1032	21	on	on	ADP
ftr-418	1032	22	their	their	PRON
ftr-418	1032	23	income	income	NOUN
ftr-418	1032	24	earned	earn	VERB
ftr-418	1032	25	directly	directly	ADV
ftr-418	1032	26	is	be	AUX
ftr-418	1032	27	not	not	PART
ftr-418	1032	28	the	the	DET
ftr-418	1032	29	result	result	NOUN
ftr-418	1032	30	of	of	ADP
ftr-418	1032	31	oversight	oversight	NOUN
ftr-418	1032	32	.	.	PUNCT
ftr-418	1033	1	the	the	DET
ftr-418	1033	2	irs	irs	PROPN
ftr-418	1033	3	cited	cite	VERB
ftr-418	1033	4	the	the	DET
ftr-418	1033	5	fact	fact	NOUN
ftr-418	1033	6	that	that	SCONJ
ftr-418	1033	7	it	it	PRON
ftr-418	1033	8	has	have	AUX
ftr-418	1033	9	fought	fight	VERB
ftr-418	1033	10	to	to	PART
ftr-418	1033	11	collect	collect	VERB
ftr-418	1033	12	federal168	federal168	NOUN
ftr-418	1033	13	excise	excise	NOUN
ftr-418	1033	14	tax	tax	NOUN
ftr-418	1033	15	from	from	ADP
ftr-418	1033	16	states	state	NOUN
ftr-418	1033	17	on	on	ADP
ftr-418	1033	18	proprietary	proprietary	ADJ
ftr-418	1033	19	activities	activity	NOUN
ftr-418	1033	20	,	,	PUNCT
ftr-418	1033	21	such	such	ADJ
ftr-418	1033	22	as	as	ADP
ftr-418	1033	23	liquor	liquor	NOUN
ftr-418	1033	24	sales	sale	NOUN
ftr-418	1033	25	.	.	PUNCT
ftr-418	1034	1	thus	thus	ADV
ftr-418	1034	2	,	,	PUNCT
ftr-418	1034	3	the169	the169	PROPN
ftr-418	1034	4	irs	irs	PROPN
ftr-418	1034	5	was	be	AUX
ftr-418	1034	6	well	well	ADV
ftr-418	1034	7	aware	aware	ADJ
ftr-418	1034	8	that	that	SCONJ
ftr-418	1034	9	states	state	NOUN
ftr-418	1034	10	were	be	AUX
ftr-418	1034	11	engaging	engage	VERB
ftr-418	1034	12	in	in	ADP
ftr-418	1034	13	proprietary	proprietary	ADJ
ftr-418	1034	14	activities	activity	NOUN
ftr-418	1034	15	,	,	PUNCT
ftr-418	1034	16	yet	yet	ADV
ftr-418	1034	17	made	make	VERB
ftr-418	1034	18	no	no	DET
ftr-418	1034	19	attempt	attempt	NOUN
ftr-418	1034	20	to	to	PART
ftr-418	1034	21	collect	collect	VERB
ftr-418	1034	22	federal	federal	ADJ
ftr-418	1034	23	income	income	NOUN
ftr-418	1034	24	tax	tax	NOUN
ftr-418	1034	25	on	on	ADP
ftr-418	1034	26	earnings	earning	NOUN
ftr-418	1034	27	from	from	ADP
ftr-418	1034	28	such	such	ADJ
ftr-418	1034	29	activities	activity	NOUN
ftr-418	1034	30	.	.	PUNCT
ftr-418	1035	1	further	far	ADV
ftr-418	1035	2	,	,	PUNCT
ftr-418	1035	3	the	the	DET
ftr-418	1035	4	tax	tax	NOUN
ftr-418	1035	5	law	law	NOUN
ftr-418	1035	6	was	be	AUX
ftr-418	1035	7	reenacted	reenact	VERB
ftr-418	1035	8	several	several	ADJ
ftr-418	1035	9	times	time	NOUN
ftr-418	1035	10	over	over	ADP
ftr-418	1035	11	the	the	DET
ftr-418	1035	12	years	year	NOUN
ftr-418	1035	13	without	without	ADP
ftr-418	1035	14	change	change	NOUN
ftr-418	1035	15	,	,	PUNCT
ftr-418	1035	16	perhaps	perhaps	ADV
ftr-418	1035	17	indicating	indicate	VERB
ftr-418	1035	18	approval	approval	NOUN
ftr-418	1035	19	of	of	ADP
ftr-418	1035	20	the	the	DET
ftr-418	1035	21	irs	irs	PROPN
ftr-418	1035	22	’s	’s	PART
ftr-418	1035	23	stance	stance	NOUN
ftr-418	1035	24	towards	towards	ADP
ftr-418	1035	25	the	the	DET
ftr-418	1035	26	states	state	NOUN
ftr-418	1035	27	.	.	PUNCT
ftr-418	1036	1	finally	finally	ADV
ftr-418	1036	2	,	,	PUNCT
ftr-418	1036	3	the170	the170	PROPN
ftr-418	1036	4	gcm	gcm	PROPN
ftr-418	1036	5	reviewed	review	VERB
ftr-418	1036	6	the	the	DET
ftr-418	1036	7	legislative	legislative	ADJ
ftr-418	1036	8	history	history	NOUN
ftr-418	1036	9	of	of	ADP
ftr-418	1036	10	section	section	NOUN
ftr-418	1036	11	115	115	NUM
ftr-418	1036	12	and	and	CCONJ
ftr-418	1036	13	concluded	conclude	VERB
ftr-418	1036	14	that	that	SCONJ
ftr-418	1036	15	the	the	DET
ftr-418	1036	16	378	378	NUM
ftr-418	1036	17	florida	florida	PROPN
ftr-418	1036	18	tax	tax	NOUN
ftr-418	1036	19	review	review	NOUN
ftr-418	1036	20	[	[	X
ftr-418	1036	21	vol.6:4	vol.6:4	ADP
ftr-418	1036	22	171	171	NUM
ftr-418	1036	23	.	.	PUNCT
ftr-418	1037	1	i	i	PRON
ftr-418	1037	2	d.	d.	PROPN
ftr-418	1037	3	172	172	NUM
ftr-418	1037	4	.	.	PUNCT
ftr-418	1038	1	i	i	PRON
ftr-418	1038	2	d.	d.	PROPN
ftr-418	1038	3	173	173	NUM
ftr-418	1038	4	.	.	PUNCT
ftr-418	1039	1	see	see	VERB
ftr-418	1039	2	supra	supra	PROPN
ftr-418	1039	3	note	note	PROPN
ftr-418	1039	4	157	157	NUM
ftr-418	1039	5	.	.	NOUN
ftr-418	1039	6	174	174	NUM
ftr-418	1039	7	.	.	PUNCT
ftr-418	1040	1	rev	rev	PROPN
ftr-418	1040	2	.	.	PUNCT
ftr-418	1041	1	rul	rul	NOUN
ftr-418	1041	2	.	.	PUNCT
ftr-418	1042	1	71	71	NUM
ftr-418	1042	2	-	-	SYM
ftr-418	1042	3	131	131	NUM
ftr-418	1042	4	,	,	PUNCT
ftr-418	1042	5	1971	1971	NUM
ftr-418	1042	6	-	-	SYM
ftr-418	1042	7	1	1	NUM
ftr-418	1042	8	c.b	c.b	PROPN
ftr-418	1042	9	.	.	PROPN
ftr-418	1042	10	28	28	NUM
ftr-418	1042	11	.	.	X
ftr-418	1043	1	175	175	NUM
ftr-418	1043	2	.	.	PUNCT
ftr-418	1044	1	rev	rev	PROPN
ftr-418	1044	2	.	.	PUNCT
ftr-418	1045	1	rul	rul	PROPN
ftr-418	1045	2	.	.	PUNCT
ftr-418	1046	1	77	77	NUM
ftr-418	1046	2	-	-	SYM
ftr-418	1046	3	261	261	NUM
ftr-418	1046	4	,	,	PUNCT
ftr-418	1046	5	1977	1977	NUM
ftr-418	1046	6	-	-	SYM
ftr-418	1046	7	2	2	NUM
ftr-418	1046	8	c.b	c.b	PROPN
ftr-418	1046	9	.	.	PROPN
ftr-418	1046	10	45	45	NUM
ftr-418	1046	11	.	.	NOUN
ftr-418	1046	12	176	176	NUM
ftr-418	1046	13	.	.	PUNCT
ftr-418	1047	1	priv	priv	PROPN
ftr-418	1047	2	.	.	PUNCT
ftr-418	1048	1	ltr	ltr	PROPN
ftr-418	1048	2	.	.	PUNCT
ftr-418	1048	3	rul	rul	PROPN
ftr-418	1048	4	.	.	PUNCT
ftr-418	1049	1	2001	2001	NUM
ftr-418	1049	2	-	-	SYM
ftr-418	1049	3	16	16	NUM
ftr-418	1049	4	-	-	PUNCT
ftr-418	1049	5	009	009	NUM
ftr-418	1049	6	(	(	PUNCT
ftr-418	1049	7	jan	jan	PROPN
ftr-418	1049	8	.	.	PROPN
ftr-418	1049	9	4	4	NUM
ftr-418	1049	10	,	,	PUNCT
ftr-418	1049	11	2001	2001	NUM
ftr-418	1049	12	)	)	PUNCT
ftr-418	1049	13	.	.	PUNCT
ftr-418	1050	1	177	177	NUM
ftr-418	1050	2	.	.	PUNCT
ftr-418	1051	1	e.g.	e.g.	ADV
ftr-418	1051	2	,	,	PUNCT
ftr-418	1051	3	city	city	NOUN
ftr-418	1051	4	of	of	ADP
ftr-418	1051	5	bethel	bethel	PROPN
ftr-418	1051	6	v.	v.	PROPN
ftr-418	1051	7	united	united	PROPN
ftr-418	1051	8	states	states	PROPN
ftr-418	1051	9	,	,	PUNCT
ftr-418	1051	10	594	594	NUM
ftr-418	1051	11	f.2d	f.2d	NOUN
ftr-418	1051	12	1301	1301	NUM
ftr-418	1051	13	(	(	PUNCT
ftr-418	1051	14	9th	9th	ADJ
ftr-418	1051	15	cir	cir	NOUN
ftr-418	1051	16	.	.	PUNCT
ftr-418	1051	17	1979	1979	NUM
ftr-418	1051	18	)	)	PUNCT
ftr-418	1051	19	.	.	PUNCT
ftr-418	1052	1	see	see	VERB
ftr-418	1052	2	discussion	discussion	NOUN
ftr-418	1052	3	of	of	ADP
ftr-418	1052	4	this	this	DET
ftr-418	1052	5	case	case	NOUN
ftr-418	1052	6	starting	start	VERB
ftr-418	1052	7	at	at	ADP
ftr-418	1052	8	infra	infra	NOUN
ftr-418	1052	9	note	note	VERB
ftr-418	1052	10	184	184	NUM
ftr-418	1052	11	and	and	CCONJ
ftr-418	1052	12	accompanying	accompany	VERB
ftr-418	1052	13	text	text	NOUN
ftr-418	1052	14	.	.	PUNCT
ftr-418	1053	1	178	178	NUM
ftr-418	1053	2	.	.	PUNCT
ftr-418	1053	3	compare	compare	VERB
ftr-418	1053	4	the	the	DET
ftr-418	1053	5	treatment	treatment	NOUN
ftr-418	1053	6	of	of	ADP
ftr-418	1053	7	non	non	ADJ
ftr-418	1053	8	-	-	ADJ
ftr-418	1053	9	profit	profit	ADJ
ftr-418	1053	10	corporations	corporation	NOUN
ftr-418	1053	11	under	under	ADP
ftr-418	1053	12	§	§	PROPN
ftr-418	1053	13	501	501	NUM
ftr-418	1053	14	.	.	PUNCT
ftr-418	1054	1	such	such	ADJ
ftr-418	1054	2	corporations	corporation	NOUN
ftr-418	1054	3	are	be	AUX
ftr-418	1054	4	tested	test	VERB
ftr-418	1054	5	for	for	ADP
ftr-418	1054	6	ubti	ubti	NOUN
ftr-418	1054	7	under	under	ADP
ftr-418	1054	8	a	a	DET
ftr-418	1054	9	source	source	NOUN
ftr-418	1054	10	of	of	ADP
ftr-418	1054	11	the	the	DET
ftr-418	1054	12	funds	fund	NOUN
ftr-418	1054	13	test	test	NOUN
ftr-418	1054	14	.	.	PUNCT
ftr-418	1055	1	see	see	VERB
ftr-418	1055	2	supra	supra	PROPN
ftr-418	1055	3	part	part	PROPN
ftr-418	1055	4	ii.b.2	ii.b.2	PROPN
ftr-418	1055	5	.	.	PUNCT
ftr-418	1056	1	this	this	PRON
ftr-418	1056	2	creates	create	VERB
ftr-418	1056	3	a	a	DET
ftr-418	1056	4	disconnect	disconnect	NOUN
ftr-418	1056	5	when	when	SCONJ
ftr-418	1056	6	state	state	NOUN
ftr-418	1056	7	owned	own	VERB
ftr-418	1056	8	corporations	corporation	NOUN
ftr-418	1056	9	are	be	AUX
ftr-418	1056	10	also	also	ADV
ftr-418	1056	11	treated	treat	VERB
ftr-418	1056	12	as	as	ADP
ftr-418	1056	13	501	501	NUM
ftr-418	1056	14	organizations	organization	NOUN
ftr-418	1056	15	or	or	CCONJ
ftr-418	1056	16	when	when	SCONJ
ftr-418	1056	17	state	state	NOUN
ftr-418	1056	18	colleges	college	NOUN
ftr-418	1056	19	and	and	CCONJ
ftr-418	1056	20	universities	university	NOUN
ftr-418	1056	21	are	be	AUX
ftr-418	1056	22	subject	subject	ADJ
ftr-418	1056	23	to	to	ADP
ftr-418	1056	24	ubit	ubit	NOUN
ftr-418	1056	25	under	under	ADP
ftr-418	1056	26	irc	irc	PROPN
ftr-418	1056	27	§	§	PROPN
ftr-418	1056	28	511(a)(2)(b	511(a)(2)(b	PROPN
ftr-418	1056	29	)	)	PUNCT
ftr-418	1056	30	.	.	PUNCT
ftr-418	1057	1	aprill	aprill	PROPN
ftr-418	1057	2	,	,	PUNCT
ftr-418	1057	3	supra	supra	PROPN
ftr-418	1057	4	note	note	NOUN
ftr-418	1057	5	96	96	NUM
ftr-418	1057	6	,	,	PUNCT
ftr-418	1057	7	at	at	ADP
ftr-418	1057	8	444	444	NUM
ftr-418	1057	9	-	-	SYM
ftr-418	1057	10	48	48	NUM
ftr-418	1057	11	.	.	PUNCT
ftr-418	1057	12	179	179	NUM
ftr-418	1057	13	.	.	PUNCT
ftr-418	1058	1	gen	gen	PROPN
ftr-418	1058	2	.	.	PROPN
ftr-418	1058	3	couns	couns	PROPN
ftr-418	1058	4	.	.	PUNCT
ftr-418	1059	1	mem	mem	PROPN
ftr-418	1059	2	.	.	X
ftr-418	1059	3	14,407	14,407	NUM
ftr-418	1059	4	,	,	PUNCT
ftr-418	1059	5	1935	1935	NUM
ftr-418	1059	6	-	-	SYM
ftr-418	1059	7	1	1	NUM
ftr-418	1059	8	c.b	c.b	PROPN
ftr-418	1059	9	.	.	PROPN
ftr-418	1059	10	103	103	NUM
ftr-418	1059	11	(	(	PUNCT
ftr-418	1059	12	jan	jan	PROPN
ftr-418	1059	13	.	.	PROPN
ftr-418	1059	14	28	28	NUM
ftr-418	1059	15	,	,	PUNCT
ftr-418	1059	16	1935	1935	NUM
ftr-418	1059	17	)	)	PUNCT
ftr-418	1059	18	.	.	PUNCT
ftr-418	1060	1	see	see	VERB
ftr-418	1060	2	text	text	NOUN
ftr-418	1060	3	accompanying	accompany	VERB
ftr-418	1060	4	supra	supra	PROPN
ftr-418	1060	5	note	note	PROPN
ftr-418	1060	6	172	172	NUM
ftr-418	1060	7	.	.	PUNCT
ftr-418	1061	1	states	state	NOUN
ftr-418	1061	2	and	and	CCONJ
ftr-418	1061	3	congress	congress	PROPN
ftr-418	1061	4	were	be	AUX
ftr-418	1061	5	primarily	primarily	ADV
ftr-418	1061	6	concerned	concerned	ADJ
ftr-418	1061	7	with	with	ADP
ftr-418	1061	8	public	public	ADJ
ftr-418	1061	9	utilities	utility	NOUN
ftr-418	1061	10	and	and	CCONJ
ftr-418	1061	11	with	with	ADP
ftr-418	1061	12	corporations	corporation	NOUN
ftr-418	1061	13	–	–	PUNCT
ftr-418	1061	14	not	not	PART
ftr-418	1061	15	with	with	ADP
ftr-418	1061	16	the	the	DET
ftr-418	1061	17	activities	activity	NOUN
ftr-418	1061	18	of	of	ADP
ftr-418	1061	19	the	the	DET
ftr-418	1061	20	states	state	NOUN
ftr-418	1061	21	themselves	themselves	PRON
ftr-418	1061	22	.	.	PUNCT
ftr-418	1062	1	171	171	NUM
ftr-418	1062	2	all	all	PRON
ftr-418	1062	3	of	of	ADP
ftr-418	1062	4	this	this	PRON
ftr-418	1062	5	led	lead	VERB
ftr-418	1062	6	the	the	DET
ftr-418	1062	7	irs	irs	PROPN
ftr-418	1062	8	to	to	PART
ftr-418	1062	9	conclude	conclude	VERB
ftr-418	1062	10	,	,	PUNCT
ftr-418	1062	11	in	in	ADP
ftr-418	1062	12	language	language	NOUN
ftr-418	1062	13	that	that	PRON
ftr-418	1062	14	would	would	AUX
ftr-418	1062	15	play	play	VERB
ftr-418	1062	16	a	a	DET
ftr-418	1062	17	large	large	ADJ
ftr-418	1062	18	part	part	NOUN
ftr-418	1062	19	in	in	ADP
ftr-418	1062	20	the	the	DET
ftr-418	1062	21	irs	irs	PROPN
ftr-418	1062	22	’s	’s	PART
ftr-418	1062	23	future	future	ADJ
ftr-418	1062	24	interpretation	interpretation	NOUN
ftr-418	1062	25	of	of	ADP
ftr-418	1062	26	section	section	NOUN
ftr-418	1062	27	115	115	NUM
ftr-418	1062	28	:	:	PUNCT
ftr-418	1062	29	it	it	PRON
ftr-418	1062	30	may	may	AUX
ftr-418	1062	31	be	be	AUX
ftr-418	1062	32	assumed	assume	VERB
ftr-418	1062	33	that	that	SCONJ
ftr-418	1062	34	congress	congress	PROPN
ftr-418	1062	35	did	do	AUX
ftr-418	1062	36	not	not	PART
ftr-418	1062	37	desire	desire	VERB
ftr-418	1062	38	in	in	ADP
ftr-418	1062	39	any	any	DET
ftr-418	1062	40	way	way	NOUN
ftr-418	1062	41	to	to	PART
ftr-418	1062	42	restrict	restrict	VERB
ftr-418	1062	43	a	a	DET
ftr-418	1062	44	state	state	NOUN
ftr-418	1062	45	’s	’s	PART
ftr-418	1062	46	participation	participation	NOUN
ftr-418	1062	47	in	in	ADP
ftr-418	1062	48	enterprises	enterprise	NOUN
ftr-418	1062	49	which	which	PRON
ftr-418	1062	50	might	might	AUX
ftr-418	1062	51	be	be	AUX
ftr-418	1062	52	useful	useful	ADJ
ftr-418	1062	53	in	in	ADP
ftr-418	1062	54	carrying	carry	VERB
ftr-418	1062	55	out	out	ADP
ftr-418	1062	56	those	those	DET
ftr-418	1062	57	projects	project	NOUN
ftr-418	1062	58	desirable	desirable	ADJ
ftr-418	1062	59	from	from	ADP
ftr-418	1062	60	the	the	DET
ftr-418	1062	61	standpoint	standpoint	NOUN
ftr-418	1062	62	of	of	ADP
ftr-418	1062	63	the	the	DET
ftr-418	1062	64	state	state	NOUN
ftr-418	1062	65	government	government	NOUN
ftr-418	1062	66	which	which	PRON
ftr-418	1062	67	,	,	PUNCT
ftr-418	1062	68	on	on	ADP
ftr-418	1062	69	a	a	DET
ftr-418	1062	70	broad	broad	ADJ
ftr-418	1062	71	consideration	consideration	NOUN
ftr-418	1062	72	of	of	ADP
ftr-418	1062	73	the	the	DET
ftr-418	1062	74	question	question	NOUN
ftr-418	1062	75	,	,	PUNCT
ftr-418	1062	76	may	may	AUX
ftr-418	1062	77	be	be	AUX
ftr-418	1062	78	the	the	DET
ftr-418	1062	79	function	function	NOUN
ftr-418	1062	80	of	of	ADP
ftr-418	1062	81	the	the	DET
ftr-418	1062	82	sovereign	sovereign	NOUN
ftr-418	1062	83	to	to	PART
ftr-418	1062	84	conduct	conduct	VERB
ftr-418	1062	85	.	.	PUNCT
ftr-418	1062	86	.	.	PUNCT
ftr-418	1063	1	.	.	PUNCT
ftr-418	1063	2	.172	.172	NUM
ftr-418	1064	1	while	while	SCONJ
ftr-418	1064	2	gcm	gcm	PROPN
ftr-418	1064	3	14,407	14,407	NUM
ftr-418	1064	4	was	be	AUX
ftr-418	1064	5	technically	technically	ADV
ftr-418	1064	6	superseded	supersede	VERB
ftr-418	1064	7	,	,	PUNCT
ftr-418	1064	8	it	it	PRON
ftr-418	1064	9	stands	stand	VERB
ftr-418	1064	10	as	as	ADP
ftr-418	1064	11	the	the	DET
ftr-418	1064	12	only	only	ADJ
ftr-418	1064	13	detailed	detailed	ADJ
ftr-418	1064	14	authoritative	authoritative	ADJ
ftr-418	1064	15	statement	statement	NOUN
ftr-418	1064	16	by	by	ADP
ftr-418	1064	17	the	the	DET
ftr-418	1064	18	irs	irs	PROPN
ftr-418	1064	19	on	on	ADP
ftr-418	1064	20	its	its	PRON
ftr-418	1064	21	interpretation	interpretation	NOUN
ftr-418	1064	22	of	of	ADP
ftr-418	1064	23	section	section	NOUN
ftr-418	1064	24	115	115	NUM
ftr-418	1064	25	and	and	CCONJ
ftr-418	1064	26	remains	remain	VERB
ftr-418	1064	27	the	the	DET
ftr-418	1064	28	irs	irs	PROPN
ftr-418	1064	29	’s	’s	PART
ftr-418	1064	30	position	position	NOUN
ftr-418	1064	31	to	to	ADP
ftr-418	1064	32	this	this	DET
ftr-418	1064	33	day	day	NOUN
ftr-418	1064	34	.	.	PUNCT
ftr-418	1065	1	the	the	DET
ftr-418	1065	2	irs	irs	PROPN
ftr-418	1065	3	will	will	AUX
ftr-418	1065	4	only	only	ADV
ftr-418	1065	5	deal	deal	VERB
ftr-418	1065	6	with173	with173	PROPN
ftr-418	1065	7	section	section	NOUN
ftr-418	1065	8	115	115	NUM
ftr-418	1065	9	issues	issue	NOUN
ftr-418	1065	10	when	when	SCONJ
ftr-418	1065	11	a	a	DET
ftr-418	1065	12	state	state	NOUN
ftr-418	1065	13	is	be	AUX
ftr-418	1065	14	operating	operate	VERB
ftr-418	1065	15	through	through	ADP
ftr-418	1065	16	a	a	DET
ftr-418	1065	17	separate	separate	ADJ
ftr-418	1065	18	corporation	corporation	NOUN
ftr-418	1065	19	.	.	PUNCT
ftr-418	1066	1	even	even	ADV
ftr-418	1066	2	in	in	ADP
ftr-418	1066	3	the	the	DET
ftr-418	1066	4	realm	realm	NOUN
ftr-418	1066	5	of	of	ADP
ftr-418	1066	6	state	state	NOUN
ftr-418	1066	7	-	-	PUNCT
ftr-418	1066	8	owned	own	VERB
ftr-418	1066	9	corporations	corporation	NOUN
ftr-418	1066	10	,	,	PUNCT
ftr-418	1066	11	the	the	DET
ftr-418	1066	12	irs	irs	PROPN
ftr-418	1066	13	has	have	AUX
ftr-418	1066	14	taken	take	VERB
ftr-418	1066	15	a	a	DET
ftr-418	1066	16	very	very	ADV
ftr-418	1066	17	broad	broad	ADJ
ftr-418	1066	18	view	view	NOUN
ftr-418	1066	19	of	of	ADP
ftr-418	1066	20	what	what	PRON
ftr-418	1066	21	constitutes	constitute	VERB
ftr-418	1066	22	an	an	DET
ftr-418	1066	23	“	"	PUNCT
ftr-418	1066	24	essential	essential	ADJ
ftr-418	1066	25	governmental	governmental	ADJ
ftr-418	1066	26	function	function	NOUN
ftr-418	1066	27	.	.	PUNCT
ftr-418	1066	28	”	"	PUNCT
ftr-418	1067	1	without	without	ADP
ftr-418	1067	2	much	much	ADJ
ftr-418	1067	3	in	in	ADP
ftr-418	1067	4	the	the	DET
ftr-418	1067	5	way	way	NOUN
ftr-418	1067	6	of	of	ADP
ftr-418	1067	7	analysis	analysis	NOUN
ftr-418	1067	8	,	,	PUNCT
ftr-418	1067	9	it	it	PRON
ftr-418	1067	10	has	have	AUX
ftr-418	1067	11	concluded	conclude	VERB
ftr-418	1067	12	,	,	PUNCT
ftr-418	1067	13	for	for	ADP
ftr-418	1067	14	example	example	NOUN
ftr-418	1067	15	,	,	PUNCT
ftr-418	1067	16	that	that	SCONJ
ftr-418	1067	17	a	a	DET
ftr-418	1067	18	state	state	NOUN
ftr-418	1067	19	run	run	VERB
ftr-418	1067	20	liquor	liquor	NOUN
ftr-418	1067	21	store	store	NOUN
ftr-418	1067	22	,	,	PUNCT
ftr-418	1067	23	an	an	DET
ftr-418	1067	24	investment	investment	NOUN
ftr-418	1067	25	fund	fund	NOUN
ftr-418	1067	26	,	,	PUNCT
ftr-418	1067	27	and	and	CCONJ
ftr-418	1067	28	even	even	ADV
ftr-418	1067	29	a	a	DET
ftr-418	1067	30	hotel	hotel	NOUN
ftr-418	1067	31	associated	associate	VERB
ftr-418	1067	32	with	with	ADP
ftr-418	1067	33	a174	a174	PROPN
ftr-418	1067	34	175	175	NUM
ftr-418	1067	35	convention	convention	NOUN
ftr-418	1067	36	center	center	NOUN
ftr-418	1067	37	are	be	AUX
ftr-418	1067	38	not	not	PART
ftr-418	1067	39	subject	subject	ADJ
ftr-418	1067	40	to	to	ADP
ftr-418	1067	41	tax	tax	NOUN
ftr-418	1067	42	.	.	PUNCT
ftr-418	1068	1	it	it	PRON
ftr-418	1068	2	is	be	AUX
ftr-418	1068	3	rare	rare	ADJ
ftr-418	1068	4	for	for	SCONJ
ftr-418	1068	5	the	the	DET
ftr-418	1068	6	irs	irs	PROPN
ftr-418	1068	7	to	to	PART
ftr-418	1068	8	find	find	VERB
ftr-418	1068	9	such176	such176	PROPN
ftr-418	1068	10	corporations	corporation	NOUN
ftr-418	1068	11	taxable	taxable	ADJ
ftr-418	1068	12	.	.	PUNCT
ftr-418	1069	1	this	this	PRON
ftr-418	1069	2	is	be	AUX
ftr-418	1069	3	because	because	SCONJ
ftr-418	1069	4	the	the	DET
ftr-418	1069	5	irs	irs	PROPN
ftr-418	1069	6	over	over	ADP
ftr-418	1069	7	the	the	DET
ftr-418	1069	8	years	year	NOUN
ftr-418	1069	9	has	have	AUX
ftr-418	1069	10	looked	look	VERB
ftr-418	1069	11	at	at	ADP
ftr-418	1069	12	the177	the177	NOUN
ftr-418	1069	13	destination	destination	NOUN
ftr-418	1069	14	of	of	ADP
ftr-418	1069	15	the	the	DET
ftr-418	1069	16	funds	fund	NOUN
ftr-418	1069	17	generated	generate	VERB
ftr-418	1069	18	from	from	ADP
ftr-418	1069	19	the	the	DET
ftr-418	1069	20	activity	activity	NOUN
ftr-418	1069	21	rather	rather	ADV
ftr-418	1069	22	than	than	ADP
ftr-418	1069	23	the	the	DET
ftr-418	1069	24	source	source	NOUN
ftr-418	1069	25	of	of	ADP
ftr-418	1069	26	the	the	DET
ftr-418	1069	27	funds.178	funds.178	NOUN
ftr-418	1069	28	the	the	DET
ftr-418	1069	29	destination	destination	NOUN
ftr-418	1069	30	of	of	ADP
ftr-418	1069	31	funds	fund	NOUN
ftr-418	1069	32	test	test	NOUN
ftr-418	1069	33	applied	apply	VERB
ftr-418	1069	34	in	in	ADP
ftr-418	1069	35	the	the	DET
ftr-418	1069	36	rulings	ruling	NOUN
ftr-418	1069	37	just	just	ADV
ftr-418	1069	38	discussed	discuss	VERB
ftr-418	1069	39	on	on	ADP
ftr-418	1069	40	state	state	NOUN
ftr-418	1069	41	-	-	PUNCT
ftr-418	1069	42	owned	own	VERB
ftr-418	1069	43	corporations	corporation	NOUN
ftr-418	1069	44	flowed	flow	VERB
ftr-418	1069	45	in	in	ADP
ftr-418	1069	46	part	part	NOUN
ftr-418	1069	47	from	from	ADP
ftr-418	1069	48	gcm	gcm	PROPN
ftr-418	1069	49	14,407	14,407	NUM
ftr-418	1069	50	’s	’s	PART
ftr-418	1069	51	deference	deference	NOUN
ftr-418	1069	52	to	to	ADP
ftr-418	1069	53	the	the	DET
ftr-418	1069	54	states	state	NOUN
ftr-418	1069	55	in	in	ADP
ftr-418	1069	56	establishing	establish	VERB
ftr-418	1069	57	the	the	DET
ftr-418	1069	58	proper	proper	ADJ
ftr-418	1069	59	scope	scope	NOUN
ftr-418	1069	60	of	of	ADP
ftr-418	1069	61	their	their	PRON
ftr-418	1069	62	activities	activity	NOUN
ftr-418	1069	63	.	.	PUNCT
ftr-418	1070	1	the	the	DET
ftr-418	1070	2	gcm	gcm	PROPN
ftr-418	1070	3	dealt	deal	VERB
ftr-418	1070	4	with179	with179	PROPN
ftr-418	1070	5	activities	activity	NOUN
ftr-418	1070	6	performed	perform	VERB
ftr-418	1070	7	directly	directly	ADV
ftr-418	1070	8	by	by	ADP
ftr-418	1070	9	the	the	DET
ftr-418	1070	10	state	state	NOUN
ftr-418	1070	11	and	and	CCONJ
ftr-418	1070	12	not	not	PART
ftr-418	1070	13	through	through	ADP
ftr-418	1070	14	a	a	DET
ftr-418	1070	15	corporation	corporation	NOUN
ftr-418	1070	16	—	—	PUNCT
ftr-418	1070	17	and	and	CCONJ
ftr-418	1070	18	thus	thus	ADV
ftr-418	1070	19	section	section	NOUN
ftr-418	1070	20	115	115	NUM
ftr-418	1070	21	was	be	AUX
ftr-418	1070	22	not	not	PART
ftr-418	1070	23	at	at	ADP
ftr-418	1070	24	issue	issue	NOUN
ftr-418	1070	25	.	.	PUNCT
ftr-418	1071	1	this	this	DET
ftr-418	1071	2	broad	broad	ADJ
ftr-418	1071	3	deference	deference	NOUN
ftr-418	1071	4	to	to	ADP
ftr-418	1071	5	the	the	DET
ftr-418	1071	6	states	state	NOUN
ftr-418	1071	7	was	be	AUX
ftr-418	1071	8	2004	2004	NUM
ftr-418	1071	9	]	]	PUNCT
ftr-418	1071	10	leaving	leave	VERB
ftr-418	1071	11	money	money	NOUN
ftr-418	1071	12	on	on	ADP
ftr-418	1071	13	the	the	DET
ftr-418	1071	14	table(s	table(s	NOUN
ftr-418	1071	15	)	)	PUNCT
ftr-418	1071	16	379	379	NUM
ftr-418	1071	17	180	180	NUM
ftr-418	1071	18	.	.	PUNCT
ftr-418	1072	1	rev	rev	PROPN
ftr-418	1072	2	.	.	PUNCT
ftr-418	1072	3	rul	rul	PROPN
ftr-418	1072	4	.	.	PUNCT
ftr-418	1073	1	77	77	NUM
ftr-418	1073	2	-	-	SYM
ftr-418	1073	3	261	261	NUM
ftr-418	1073	4	,	,	PUNCT
ftr-418	1073	5	1977	1977	NUM
ftr-418	1073	6	-	-	SYM
ftr-418	1073	7	2	2	NUM
ftr-418	1073	8	c.b	c.b	PROPN
ftr-418	1073	9	.	.	PROPN
ftr-418	1073	10	45	45	NUM
ftr-418	1073	11	.	.	PUNCT
ftr-418	1073	12	181	181	NUM
ftr-418	1073	13	.	.	PUNCT
ftr-418	1074	1	i	i	PRON
ftr-418	1074	2	d.	d.	PROPN
ftr-418	1074	3	182	182	NUM
ftr-418	1074	4	.	.	PUNCT
ftr-418	1075	1	note	note	VERB
ftr-418	1075	2	that	that	SCONJ
ftr-418	1075	3	even	even	ADV
ftr-418	1075	4	though	though	SCONJ
ftr-418	1075	5	the	the	DET
ftr-418	1075	6	fund	fund	NOUN
ftr-418	1075	7	was	be	AUX
ftr-418	1075	8	found	find	VERB
ftr-418	1075	9	to	to	PART
ftr-418	1075	10	be	be	AUX
ftr-418	1075	11	exempt	exempt	ADJ
ftr-418	1075	12	from	from	ADP
ftr-418	1075	13	income	income	NOUN
ftr-418	1075	14	taxes	taxis	NOUN
ftr-418	1075	15	,	,	PUNCT
ftr-418	1075	16	it	it	PRON
ftr-418	1075	17	was	be	AUX
ftr-418	1075	18	still	still	ADV
ftr-418	1075	19	required	require	VERB
ftr-418	1075	20	to	to	PART
ftr-418	1075	21	file	file	VERB
ftr-418	1075	22	a	a	DET
ftr-418	1075	23	federal	federal	ADJ
ftr-418	1075	24	tax	tax	NOUN
ftr-418	1075	25	return	return	NOUN
ftr-418	1075	26	because	because	SCONJ
ftr-418	1075	27	it	it	PRON
ftr-418	1075	28	was	be	AUX
ftr-418	1075	29	,	,	PUNCT
ftr-418	1075	30	after	after	ADV
ftr-418	1075	31	all	all	ADV
ftr-418	1075	32	,	,	PUNCT
ftr-418	1075	33	a	a	DET
ftr-418	1075	34	corporation	corporation	NOUN
ftr-418	1075	35	.	.	PUNCT
ftr-418	1076	1	i	i	PRON
ftr-418	1076	2	d.	d.	PROPN
ftr-418	1076	3	183	183	NUM
ftr-418	1076	4	.	.	PUNCT
ftr-418	1077	1	the	the	DET
ftr-418	1077	2	irs	irs	PROPN
ftr-418	1077	3	also	also	ADV
ftr-418	1077	4	took	take	VERB
ftr-418	1077	5	a	a	DET
ftr-418	1077	6	liberal	liberal	ADJ
ftr-418	1077	7	view	view	NOUN
ftr-418	1077	8	of	of	ADP
ftr-418	1077	9	the	the	DET
ftr-418	1077	10	“	"	PUNCT
ftr-418	1077	11	accruing	accrue	VERB
ftr-418	1077	12	to	to	ADP
ftr-418	1077	13	”	"	PUNCT
ftr-418	1077	14	requirement	requirement	NOUN
ftr-418	1077	15	of	of	ADP
ftr-418	1077	16	irc	irc	PROPN
ftr-418	1077	17	§	§	PROPN
ftr-418	1077	18	115	115	NUM
ftr-418	1077	19	.	.	PUNCT
ftr-418	1078	1	rev	rev	PROPN
ftr-418	1078	2	.	.	PUNCT
ftr-418	1079	1	rul	rul	PROPN
ftr-418	1079	2	.	.	PUNCT
ftr-418	1080	1	77	77	NUM
ftr-418	1080	2	-	-	SYM
ftr-418	1080	3	261	261	NUM
ftr-418	1080	4	,	,	PUNCT
ftr-418	1080	5	1977	1977	NUM
ftr-418	1080	6	-	-	SYM
ftr-418	1080	7	2	2	NUM
ftr-418	1080	8	c.b	c.b	PROPN
ftr-418	1080	9	.	.	PROPN
ftr-418	1080	10	45	45	NUM
ftr-418	1080	11	.	.	PUNCT
ftr-418	1081	1	since	since	SCONJ
ftr-418	1081	2	the	the	DET
ftr-418	1081	3	participants	participant	NOUN
ftr-418	1081	4	in	in	ADP
ftr-418	1081	5	the	the	DET
ftr-418	1081	6	fund	fund	NOUN
ftr-418	1081	7	had	have	VERB
ftr-418	1081	8	“	"	PUNCT
ftr-418	1081	9	an	an	DET
ftr-418	1081	10	unrestricted	unrestricted	ADJ
ftr-418	1081	11	right	right	NOUN
ftr-418	1081	12	to	to	PART
ftr-418	1081	13	receive	receive	VERB
ftr-418	1081	14	in	in	ADP
ftr-418	1081	15	their	their	PRON
ftr-418	1081	16	own	own	ADJ
ftr-418	1081	17	right	right	NOUN
ftr-418	1081	18	their	their	PRON
ftr-418	1081	19	proportionate	proportionate	ADJ
ftr-418	1081	20	share	share	NOUN
ftr-418	1081	21	of	of	ADP
ftr-418	1081	22	the	the	DET
ftr-418	1081	23	investment	investment	NOUN
ftr-418	1081	24	fund	fund	NOUN
ftr-418	1081	25	’s	’s	PART
ftr-418	1081	26	income	income	NOUN
ftr-418	1081	27	as	as	SCONJ
ftr-418	1081	28	it	it	PRON
ftr-418	1081	29	is	be	AUX
ftr-418	1081	30	earned	earn	VERB
ftr-418	1081	31	,	,	PUNCT
ftr-418	1081	32	the	the	DET
ftr-418	1081	33	fund	fund	NOUN
ftr-418	1081	34	’s	’s	PART
ftr-418	1081	35	income	income	NOUN
ftr-418	1081	36	accrues	accrue	VERB
ftr-418	1081	37	to	to	ADP
ftr-418	1081	38	them	they	PRON
ftr-418	1081	39	within	within	ADP
ftr-418	1081	40	the	the	DET
ftr-418	1081	41	meaning	meaning	NOUN
ftr-418	1081	42	of	of	ADP
ftr-418	1081	43	section	section	NOUN
ftr-418	1081	44	115(1	115(1	NUM
ftr-418	1081	45	)	)	PUNCT
ftr-418	1081	46	.	.	PUNCT
ftr-418	1081	47	”	"	PUNCT
ftr-418	1082	1	i	i	PRON
ftr-418	1082	2	d.	d.	PROPN
ftr-418	1082	3	this	this	PRON
ftr-418	1082	4	was	be	AUX
ftr-418	1082	5	the	the	DET
ftr-418	1082	6	result	result	NOUN
ftr-418	1082	7	even	even	ADV
ftr-418	1082	8	though	though	SCONJ
ftr-418	1082	9	the	the	DET
ftr-418	1082	10	fund	fund	NOUN
ftr-418	1082	11	income	income	NOUN
ftr-418	1082	12	was	be	AUX
ftr-418	1082	13	not	not	PART
ftr-418	1082	14	immediately	immediately	ADV
ftr-418	1082	15	distributed	distribute	VERB
ftr-418	1082	16	to	to	ADP
ftr-418	1082	17	the	the	DET
ftr-418	1082	18	participating	participate	VERB
ftr-418	1082	19	towns	town	NOUN
ftr-418	1082	20	.	.	PUNCT
ftr-418	1083	1	i	i	PRON
ftr-418	1083	2	d.	d.	PROPN
ftr-418	1083	3	cf	cf	PROPN
ftr-418	1083	4	.	.	PUNCT
ftr-418	1084	1	city	city	PROPN
ftr-418	1084	2	of	of	ADP
ftr-418	1084	3	bethel	bethel	PROPN
ftr-418	1084	4	v.	v.	PROPN
ftr-418	1084	5	united	united	PROPN
ftr-418	1084	6	states	states	PROPN
ftr-418	1084	7	,	,	PUNCT
ftr-418	1084	8	594	594	NUM
ftr-418	1084	9	f.2d	f.2d	NOUN
ftr-418	1084	10	1301	1301	NUM
ftr-418	1084	11	,	,	PUNCT
ftr-418	1084	12	1303	1303	NUM
ftr-418	1084	13	(	(	PUNCT
ftr-418	1084	14	9th	9th	ADJ
ftr-418	1084	15	cir	cir	NOUN
ftr-418	1084	16	.	.	PROPN
ftr-418	1084	17	1979	1979	NUM
ftr-418	1084	18	)	)	PUNCT
ftr-418	1084	19	,	,	PUNCT
ftr-418	1084	20	discussed	discuss	VERB
ftr-418	1084	21	in	in	ADP
ftr-418	1084	22	note	note	NOUN
ftr-418	1084	23	184	184	NUM
ftr-418	1084	24	and	and	CCONJ
ftr-418	1084	25	accompanying	accompany	VERB
ftr-418	1084	26	text	text	NOUN
ftr-418	1084	27	,	,	PUNCT
ftr-418	1084	28	infra	infra	NOUN
ftr-418	1084	29	,	,	PUNCT
ftr-418	1084	30	in	in	ADP
ftr-418	1084	31	which	which	PRON
ftr-418	1084	32	the	the	DET
ftr-418	1084	33	court	court	NOUN
ftr-418	1084	34	took	take	VERB
ftr-418	1084	35	a	a	DET
ftr-418	1084	36	stricter	strict	ADJ
ftr-418	1084	37	view	view	NOUN
ftr-418	1084	38	of	of	ADP
ftr-418	1084	39	the	the	DET
ftr-418	1084	40	accrual	accrual	ADJ
ftr-418	1084	41	requirement	requirement	NOUN
ftr-418	1084	42	by	by	ADP
ftr-418	1084	43	requiring	require	VERB
ftr-418	1084	44	actual	actual	ADJ
ftr-418	1084	45	receipt	receipt	NOUN
ftr-418	1084	46	of	of	ADP
ftr-418	1084	47	the	the	DET
ftr-418	1084	48	income	income	NOUN
ftr-418	1084	49	by	by	ADP
ftr-418	1084	50	the	the	DET
ftr-418	1084	51	town	town	NOUN
ftr-418	1084	52	.	.	PUNCT
ftr-418	1085	1	184	184	NUM
ftr-418	1085	2	.	.	X
ftr-418	1085	3	594	594	NUM
ftr-418	1085	4	f.2d	f.2d	SYM
ftr-418	1085	5	1301	1301	NUM
ftr-418	1085	6	(	(	PUNCT
ftr-418	1085	7	9th	9th	ADJ
ftr-418	1085	8	cir	cir	NOUN
ftr-418	1085	9	.	.	PUNCT
ftr-418	1085	10	1979	1979	NUM
ftr-418	1085	11	)	)	PUNCT
ftr-418	1085	12	.	.	PUNCT
ftr-418	1086	1	185	185	NUM
ftr-418	1086	2	.	.	PUNCT
ftr-418	1087	1	i	i	PRON
ftr-418	1087	2	d.	d.	PROPN
ftr-418	1087	3	at	at	ADP
ftr-418	1087	4	1302	1302	NUM
ftr-418	1087	5	.	.	PUNCT
ftr-418	1088	1	186	186	NUM
ftr-418	1088	2	.	.	PUNCT
ftr-418	1089	1	i	i	PRON
ftr-418	1089	2	d.	d.	PROPN
ftr-418	1089	3	at	at	ADP
ftr-418	1089	4	1303	1303	NUM
ftr-418	1089	5	.	.	PUNCT
ftr-418	1090	1	187	187	NUM
ftr-418	1090	2	.	.	PUNCT
ftr-418	1091	1	i	i	PRON
ftr-418	1091	2	d.	d.	PROPN
ftr-418	1091	3	at	at	ADP
ftr-418	1091	4	1302	1302	NUM
ftr-418	1091	5	.	.	PUNCT
ftr-418	1092	1	188	188	NUM
ftr-418	1092	2	.	.	PUNCT
ftr-418	1093	1	it	it	PRON
ftr-418	1093	2	is	be	AUX
ftr-418	1093	3	unclear	unclear	ADJ
ftr-418	1093	4	why	why	SCONJ
ftr-418	1093	5	the	the	DET
ftr-418	1093	6	irs	irs	PROPN
ftr-418	1093	7	,	,	PUNCT
ftr-418	1093	8	given	give	VERB
ftr-418	1093	9	their	their	PRON
ftr-418	1093	10	liberal	liberal	ADJ
ftr-418	1093	11	position	position	NOUN
ftr-418	1093	12	on	on	ADP
ftr-418	1093	13	irc	irc	PROPN
ftr-418	1093	14	§	§	NOUN
ftr-418	1093	15	115	115	NUM
ftr-418	1093	16	,	,	PUNCT
ftr-418	1093	17	did	do	AUX
ftr-418	1093	18	not	not	PART
ftr-418	1093	19	give	give	VERB
ftr-418	1093	20	up	up	ADP
ftr-418	1093	21	or	or	CCONJ
ftr-418	1093	22	otherwise	otherwise	ADV
ftr-418	1093	23	settle	settle	VERB
ftr-418	1093	24	the	the	DET
ftr-418	1093	25	case	case	NOUN
ftr-418	1093	26	.	.	PUNCT
ftr-418	1094	1	it	it	PRON
ftr-418	1094	2	should	should	AUX
ftr-418	1094	3	be	be	AUX
ftr-418	1094	4	noted	note	VERB
ftr-418	1094	5	that	that	SCONJ
ftr-418	1094	6	the	the	DET
ftr-418	1094	7	liquor	liquor	NOUN
ftr-418	1094	8	store	store	NOUN
ftr-418	1094	9	entity	entity	NOUN
ftr-418	1094	10	in	in	ADP
ftr-418	1094	11	city	city	NOUN
ftr-418	1094	12	of	of	ADP
ftr-418	1094	13	bethel	bethel	PROPN
ftr-418	1094	14	actually	actually	ADV
ftr-418	1094	15	filed	file	VERB
ftr-418	1094	16	tax	tax	NOUN
ftr-418	1094	17	returns	return	NOUN
ftr-418	1094	18	and	and	CCONJ
ftr-418	1094	19	paid	pay	VERB
ftr-418	1094	20	taxes	taxis	NOUN
ftr-418	1094	21	and	and	CCONJ
ftr-418	1094	22	then	then	ADV
ftr-418	1094	23	only	only	ADV
ftr-418	1094	24	later	later	ADV
ftr-418	1094	25	sued	sue	VERB
ftr-418	1094	26	for	for	ADP
ftr-418	1094	27	a	a	DET
ftr-418	1094	28	refund	refund	NOUN
ftr-418	1094	29	expanded	expand	VERB
ftr-418	1094	30	to	to	PART
ftr-418	1094	31	cover	cover	VERB
ftr-418	1094	32	state	state	NOUN
ftr-418	1094	33	activity	activity	NOUN
ftr-418	1094	34	conducted	conduct	VERB
ftr-418	1094	35	through	through	ADP
ftr-418	1094	36	a	a	DET
ftr-418	1094	37	separate	separate	ADJ
ftr-418	1094	38	entity	entity	NOUN
ftr-418	1094	39	,	,	PUNCT
ftr-418	1094	40	and	and	CCONJ
ftr-418	1094	41	thus	thus	ADV
ftr-418	1094	42	subject	subject	ADJ
ftr-418	1094	43	to	to	ADP
ftr-418	1094	44	the	the	DET
ftr-418	1094	45	requirements	requirement	NOUN
ftr-418	1094	46	of	of	ADP
ftr-418	1094	47	section	section	NOUN
ftr-418	1094	48	115	115	NUM
ftr-418	1094	49	,	,	PUNCT
ftr-418	1094	50	in	in	ADP
ftr-418	1094	51	revenue	revenue	NOUN
ftr-418	1094	52	ruling	rule	VERB
ftr-418	1094	53	77	77	NUM
ftr-418	1094	54	-	-	SYM
ftr-418	1094	55	261	261	NUM
ftr-418	1094	56	.	.	PUNCT
ftr-418	1095	1	there,180	there,180	VERB
ftr-418	1096	1	the	the	DET
ftr-418	1096	2	irs	irs	PROPN
ftr-418	1096	3	ruled	rule	VERB
ftr-418	1096	4	that	that	SCONJ
ftr-418	1096	5	an	an	DET
ftr-418	1096	6	investment	investment	NOUN
ftr-418	1096	7	fund	fund	NOUN
ftr-418	1096	8	established	establish	VERB
ftr-418	1096	9	by	by	ADP
ftr-418	1096	10	a	a	DET
ftr-418	1096	11	state	state	NOUN
ftr-418	1096	12	to	to	PART
ftr-418	1096	13	hold	hold	VERB
ftr-418	1096	14	and	and	CCONJ
ftr-418	1096	15	invest	invest	VERB
ftr-418	1096	16	the	the	DET
ftr-418	1096	17	excess	excess	ADJ
ftr-418	1096	18	cash	cash	NOUN
ftr-418	1096	19	balances	balance	NOUN
ftr-418	1096	20	of	of	ADP
ftr-418	1096	21	municipalities	municipality	NOUN
ftr-418	1096	22	was	be	AUX
ftr-418	1096	23	tax	tax	NOUN
ftr-418	1096	24	-	-	PUNCT
ftr-418	1096	25	exempt	exempt	ADJ
ftr-418	1096	26	.	.	PUNCT
ftr-418	1097	1	even	even	ADV
ftr-418	1097	2	though	though	SCONJ
ftr-418	1097	3	the181	the181	PROPN
ftr-418	1097	4	income	income	NOUN
ftr-418	1097	5	was	be	AUX
ftr-418	1097	6	investment	investment	NOUN
ftr-418	1097	7	income	income	NOUN
ftr-418	1097	8	–	–	PUNCT
ftr-418	1097	9	rather	rather	ADV
ftr-418	1097	10	than	than	ADP
ftr-418	1097	11	tax	tax	NOUN
ftr-418	1097	12	receipts	receipt	NOUN
ftr-418	1097	13	–	–	PUNCT
ftr-418	1097	14	it	it	PRON
ftr-418	1097	15	was	be	AUX
ftr-418	1097	16	exempt182	exempt182	PROPN
ftr-418	1097	17	because	because	SCONJ
ftr-418	1097	18	states	state	NOUN
ftr-418	1097	19	and	and	CCONJ
ftr-418	1097	20	towns	town	NOUN
ftr-418	1097	21	ultimately	ultimately	ADV
ftr-418	1097	22	used	use	VERB
ftr-418	1097	23	the	the	DET
ftr-418	1097	24	income	income	NOUN
ftr-418	1097	25	earned	earn	VERB
ftr-418	1097	26	to	to	ADP
ftr-418	1097	27	fund183	fund183	PROPN
ftr-418	1097	28	government	government	NOUN
ftr-418	1097	29	services	service	NOUN
ftr-418	1097	30	.	.	PUNCT
ftr-418	1098	1	this	this	DET
ftr-418	1098	2	destination	destination	NOUN
ftr-418	1098	3	of	of	ADP
ftr-418	1098	4	income	income	NOUN
ftr-418	1098	5	test	test	NOUN
ftr-418	1098	6	would	would	AUX
ftr-418	1098	7	come	come	VERB
ftr-418	1098	8	to	to	PART
ftr-418	1098	9	be	be	AUX
ftr-418	1098	10	used	use	VERB
ftr-418	1098	11	,	,	PUNCT
ftr-418	1098	12	explicitly	explicitly	ADV
ftr-418	1098	13	or	or	CCONJ
ftr-418	1098	14	implicitly	implicitly	ADV
ftr-418	1098	15	,	,	PUNCT
ftr-418	1098	16	in	in	ADP
ftr-418	1098	17	other	other	ADJ
ftr-418	1098	18	rulings	ruling	NOUN
ftr-418	1098	19	.	.	PUNCT
ftr-418	1099	1	the	the	DET
ftr-418	1099	2	use	use	NOUN
ftr-418	1099	3	of	of	ADP
ftr-418	1099	4	this	this	DET
ftr-418	1099	5	test	test	NOUN
ftr-418	1099	6	virtually	virtually	ADV
ftr-418	1099	7	guarantees	guarantee	VERB
ftr-418	1099	8	that	that	SCONJ
ftr-418	1099	9	so	so	ADV
ftr-418	1099	10	long	long	ADV
ftr-418	1099	11	as	as	SCONJ
ftr-418	1099	12	the	the	DET
ftr-418	1099	13	income	income	NOUN
ftr-418	1099	14	earned	earn	VERB
ftr-418	1099	15	by	by	ADP
ftr-418	1099	16	the	the	DET
ftr-418	1099	17	state	state	NOUN
ftr-418	1099	18	-	-	PUNCT
ftr-418	1099	19	owned	own	VERB
ftr-418	1099	20	corporation	corporation	NOUN
ftr-418	1099	21	is	be	AUX
ftr-418	1099	22	ultimately	ultimately	ADV
ftr-418	1099	23	available	available	ADJ
ftr-418	1099	24	to	to	ADP
ftr-418	1099	25	the	the	DET
ftr-418	1099	26	state	state	NOUN
ftr-418	1099	27	,	,	PUNCT
ftr-418	1099	28	it	it	PRON
ftr-418	1099	29	will	will	AUX
ftr-418	1099	30	be	be	AUX
ftr-418	1099	31	considered	consider	VERB
ftr-418	1099	32	derived	derive	VERB
ftr-418	1099	33	from	from	ADP
ftr-418	1099	34	an	an	DET
ftr-418	1099	35	essential	essential	ADJ
ftr-418	1099	36	governmental	governmental	ADJ
ftr-418	1099	37	function	function	NOUN
ftr-418	1099	38	and	and	CCONJ
ftr-418	1099	39	thus	thus	ADV
ftr-418	1099	40	exempt	exempt	ADJ
ftr-418	1099	41	under	under	ADP
ftr-418	1099	42	section	section	NOUN
ftr-418	1099	43	115	115	NUM
ftr-418	1099	44	.	.	PUNCT
ftr-418	1100	1	one	one	NUM
ftr-418	1100	2	rare	rare	ADJ
ftr-418	1100	3	contrary	contrary	ADJ
ftr-418	1100	4	example	example	NOUN
ftr-418	1100	5	,	,	PUNCT
ftr-418	1100	6	however	however	ADV
ftr-418	1100	7	,	,	PUNCT
ftr-418	1100	8	is	be	AUX
ftr-418	1100	9	city	city	NOUN
ftr-418	1100	10	of	of	ADP
ftr-418	1100	11	bethel	bethel	PROPN
ftr-418	1100	12	v.	v.	PROPN
ftr-418	1100	13	united	united	PROPN
ftr-418	1100	14	states	states	PROPN
ftr-418	1100	15	,	,	PUNCT
ftr-418	1100	16	where	where	SCONJ
ftr-418	1100	17	an	an	DET
ftr-418	1100	18	entity	entity	NOUN
ftr-418	1100	19	owned	own	VERB
ftr-418	1100	20	by	by	ADP
ftr-418	1100	21	an	an	DET
ftr-418	1100	22	alaskan	alaskan	ADJ
ftr-418	1100	23	town	town	NOUN
ftr-418	1100	24	was	be	AUX
ftr-418	1100	25	found	find	VERB
ftr-418	1100	26	to	to	PART
ftr-418	1100	27	be	be	AUX
ftr-418	1100	28	subject	subject	ADJ
ftr-418	1100	29	to184	to184	VERB
ftr-418	1100	30	the	the	DET
ftr-418	1100	31	federal	federal	ADJ
ftr-418	1100	32	income	income	NOUN
ftr-418	1100	33	tax	tax	NOUN
ftr-418	1100	34	on	on	ADP
ftr-418	1100	35	profits	profit	NOUN
ftr-418	1100	36	from	from	ADP
ftr-418	1100	37	its	its	PRON
ftr-418	1100	38	liquor	liquor	NOUN
ftr-418	1100	39	store	store	NOUN
ftr-418	1100	40	.	.	PUNCT
ftr-418	1101	1	the	the	DET
ftr-418	1101	2	issue	issue	NOUN
ftr-418	1101	3	was	be	AUX
ftr-418	1101	4	not	not	PART
ftr-418	1101	5	whether	whether	SCONJ
ftr-418	1101	6	the	the	DET
ftr-418	1101	7	operation	operation	NOUN
ftr-418	1101	8	of	of	ADP
ftr-418	1101	9	a	a	DET
ftr-418	1101	10	liquor	liquor	NOUN
ftr-418	1101	11	store	store	NOUN
ftr-418	1101	12	was	be	AUX
ftr-418	1101	13	an	an	DET
ftr-418	1101	14	essential	essential	ADJ
ftr-418	1101	15	governmental	governmental	ADJ
ftr-418	1101	16	function	function	NOUN
ftr-418	1101	17	,	,	PUNCT
ftr-418	1101	18	but	but	CCONJ
ftr-418	1101	19	rather	rather	ADV
ftr-418	1101	20	whether	whether	SCONJ
ftr-418	1101	21	the	the	DET
ftr-418	1101	22	income	income	NOUN
ftr-418	1101	23	“	"	PUNCT
ftr-418	1101	24	accrued	accrue	VERB
ftr-418	1101	25	to	to	ADP
ftr-418	1101	26	”	"	PUNCT
ftr-418	1101	27	the	the	DET
ftr-418	1101	28	town	town	NOUN
ftr-418	1101	29	.	.	PUNCT
ftr-418	1102	1	the	the	DET
ftr-418	1102	2	entity	entity	NOUN
ftr-418	1102	3	did	do	AUX
ftr-418	1102	4	not	not	PART
ftr-418	1102	5	remit185	remit185	VERB
ftr-418	1102	6	the	the	DET
ftr-418	1102	7	net	net	ADJ
ftr-418	1102	8	profits	profit	NOUN
ftr-418	1102	9	of	of	ADP
ftr-418	1102	10	the	the	DET
ftr-418	1102	11	store	store	NOUN
ftr-418	1102	12	to	to	ADP
ftr-418	1102	13	the	the	DET
ftr-418	1102	14	town	town	NOUN
ftr-418	1102	15	and	and	CCONJ
ftr-418	1102	16	did	do	AUX
ftr-418	1102	17	not	not	PART
ftr-418	1102	18	otherwise	otherwise	ADV
ftr-418	1102	19	reflect	reflect	VERB
ftr-418	1102	20	any	any	DET
ftr-418	1102	21	amount	amount	NOUN
ftr-418	1102	22	payable	payable	ADJ
ftr-418	1102	23	to	to	ADP
ftr-418	1102	24	the	the	DET
ftr-418	1102	25	town	town	NOUN
ftr-418	1102	26	on	on	ADP
ftr-418	1102	27	its	its	PRON
ftr-418	1102	28	books	book	NOUN
ftr-418	1102	29	.	.	PUNCT
ftr-418	1103	1	while	while	SCONJ
ftr-418	1103	2	the	the	DET
ftr-418	1103	3	corporation	corporation	NOUN
ftr-418	1103	4	running	run	VERB
ftr-418	1103	5	the	the	DET
ftr-418	1103	6	liquor186	liquor186	PROPN
ftr-418	1103	7	stores	store	NOUN
ftr-418	1103	8	was	be	AUX
ftr-418	1103	9	ultimately	ultimately	ADV
ftr-418	1103	10	closed	close	VERB
ftr-418	1103	11	down	down	ADP
ftr-418	1103	12	and	and	CCONJ
ftr-418	1103	13	all	all	PRON
ftr-418	1103	14	of	of	ADP
ftr-418	1103	15	the	the	DET
ftr-418	1103	16	assets	asset	NOUN
ftr-418	1103	17	were	be	AUX
ftr-418	1103	18	distributed	distribute	VERB
ftr-418	1103	19	to	to	ADP
ftr-418	1103	20	the	the	DET
ftr-418	1103	21	town	town	NOUN
ftr-418	1103	22	,	,	PUNCT
ftr-418	1103	23	this	this	PRON
ftr-418	1103	24	was	be	AUX
ftr-418	1103	25	not	not	PART
ftr-418	1103	26	enough	enough	ADJ
ftr-418	1103	27	to	to	PART
ftr-418	1103	28	meet	meet	VERB
ftr-418	1103	29	the	the	DET
ftr-418	1103	30	accrual	accrual	ADJ
ftr-418	1103	31	requirement	requirement	NOUN
ftr-418	1103	32	in	in	ADP
ftr-418	1103	33	the	the	DET
ftr-418	1103	34	court	court	NOUN
ftr-418	1103	35	’s	’s	PART
ftr-418	1103	36	view.187	view.187	NOUN
ftr-418	1103	37	thus	thus	ADV
ftr-418	1103	38	,	,	PUNCT
ftr-418	1103	39	the	the	DET
ftr-418	1103	40	courts	court	NOUN
ftr-418	1103	41	appear	appear	VERB
ftr-418	1103	42	to	to	PART
ftr-418	1103	43	take	take	VERB
ftr-418	1103	44	the	the	DET
ftr-418	1103	45	requirements	requirement	NOUN
ftr-418	1103	46	of	of	ADP
ftr-418	1103	47	section	section	NOUN
ftr-418	1103	48	115	115	NUM
ftr-418	1103	49	seriously	seriously	ADV
ftr-418	1103	50	–	–	PUNCT
ftr-418	1103	51	at	at	ADP
ftr-418	1103	52	least	least	ADJ
ftr-418	1103	53	with	with	ADP
ftr-418	1103	54	respect	respect	NOUN
ftr-418	1103	55	to	to	ADP
ftr-418	1103	56	the	the	DET
ftr-418	1103	57	accrual	accrual	ADJ
ftr-418	1103	58	requirement	requirement	NOUN
ftr-418	1103	59	.	.	PUNCT
ftr-418	1104	1	with	with	ADP
ftr-418	1104	2	the	the	DET
ftr-418	1104	3	irs	irs	PROPN
ftr-418	1104	4	’s	’s	PART
ftr-418	1104	5	liberal	liberal	ADJ
ftr-418	1104	6	views	view	NOUN
ftr-418	1104	7	in	in	ADP
ftr-418	1104	8	this	this	DET
ftr-418	1104	9	matter	matter	NOUN
ftr-418	1104	10	,	,	PUNCT
ftr-418	1104	11	however	however	ADV
ftr-418	1104	12	,	,	PUNCT
ftr-418	1104	13	it	it	PRON
ftr-418	1104	14	is	be	AUX
ftr-418	1104	15	unlikely	unlikely	ADJ
ftr-418	1104	16	that	that	SCONJ
ftr-418	1104	17	many	many	ADJ
ftr-418	1104	18	cases	case	NOUN
ftr-418	1104	19	like	like	ADP
ftr-418	1104	20	city	city	NOUN
ftr-418	1104	21	of	of	ADP
ftr-418	1104	22	bethel	bethel	PROPN
ftr-418	1104	23	will	will	AUX
ftr-418	1104	24	wind	wind	VERB
ftr-418	1104	25	their	their	PRON
ftr-418	1104	26	way	way	NOUN
ftr-418	1104	27	to	to	ADP
ftr-418	1104	28	court	court	NOUN
ftr-418	1104	29	.	.	PUNCT
ftr-418	1105	1	188	188	NUM
ftr-418	1105	2	380	380	NUM
ftr-418	1105	3	florida	florida	PROPN
ftr-418	1105	4	tax	tax	NOUN
ftr-418	1105	5	review	review	NOUN
ftr-418	1105	6	[	[	X
ftr-418	1105	7	vol.6:4	vol.6:4	ADV
ftr-418	1105	8	claiming	claim	VERB
ftr-418	1105	9	exemption	exemption	NOUN
ftr-418	1105	10	under	under	ADP
ftr-418	1105	11	irc	irc	PROPN
ftr-418	1105	12	§	§	PROPN
ftr-418	1105	13	115	115	NUM
ftr-418	1105	14	.	.	PUNCT
ftr-418	1106	1	city	city	NOUN
ftr-418	1106	2	of	of	ADP
ftr-418	1106	3	bethel	bethel	PROPN
ftr-418	1106	4	,	,	PUNCT
ftr-418	1106	5	594	594	NUM
ftr-418	1106	6	f.2d	f.2d	NOUN
ftr-418	1106	7	at	at	ADP
ftr-418	1106	8	1302	1302	NUM
ftr-418	1106	9	.	.	PUNCT
ftr-418	1107	1	perhaps	perhaps	ADV
ftr-418	1107	2	with	with	ADP
ftr-418	1107	3	the	the	DET
ftr-418	1107	4	revenue	revenue	NOUN
ftr-418	1107	5	in	in	ADP
ftr-418	1107	6	hand	hand	NOUN
ftr-418	1107	7	the	the	DET
ftr-418	1107	8	irs	irs	PROPN
ftr-418	1107	9	was	be	AUX
ftr-418	1107	10	more	more	ADV
ftr-418	1107	11	inclined	inclined	ADJ
ftr-418	1107	12	to	to	PART
ftr-418	1107	13	take	take	VERB
ftr-418	1107	14	a	a	DET
ftr-418	1107	15	harder	hard	ADJ
ftr-418	1107	16	stance	stance	NOUN
ftr-418	1107	17	in	in	ADP
ftr-418	1107	18	this	this	DET
ftr-418	1107	19	case	case	NOUN
ftr-418	1107	20	.	.	PUNCT
ftr-418	1108	1	given	give	VERB
ftr-418	1108	2	the	the	DET
ftr-418	1108	3	irs	irs	PROPN
ftr-418	1108	4	’s	’s	PART
ftr-418	1108	5	reliance	reliance	NOUN
ftr-418	1108	6	on	on	ADP
ftr-418	1108	7	the	the	DET
ftr-418	1108	8	destination	destination	NOUN
ftr-418	1108	9	of	of	ADP
ftr-418	1108	10	funds	fund	NOUN
ftr-418	1108	11	test	test	VERB
ftr-418	1108	12	in	in	ADP
ftr-418	1108	13	these	these	DET
ftr-418	1108	14	cases	case	NOUN
ftr-418	1108	15	,	,	PUNCT
ftr-418	1108	16	the	the	DET
ftr-418	1108	17	irs	irs	PROPN
ftr-418	1108	18	may	may	AUX
ftr-418	1108	19	also	also	ADV
ftr-418	1108	20	have	have	AUX
ftr-418	1108	21	been	be	AUX
ftr-418	1108	22	concerned	concern	VERB
ftr-418	1108	23	that	that	SCONJ
ftr-418	1108	24	the	the	DET
ftr-418	1108	25	money	money	NOUN
ftr-418	1108	26	earned	earn	VERB
ftr-418	1108	27	by	by	ADP
ftr-418	1108	28	the	the	DET
ftr-418	1108	29	liquor	liquor	NOUN
ftr-418	1108	30	store	store	NOUN
ftr-418	1108	31	would	would	AUX
ftr-418	1108	32	never	never	ADV
ftr-418	1108	33	end	end	VERB
ftr-418	1108	34	up	up	ADP
ftr-418	1108	35	accruing	accrue	VERB
ftr-418	1108	36	to	to	ADP
ftr-418	1108	37	the	the	DET
ftr-418	1108	38	town	town	NOUN
ftr-418	1108	39	treasury	treasury	NOUN
ftr-418	1108	40	.	.	PUNCT
ftr-418	1109	1	if	if	SCONJ
ftr-418	1109	2	the	the	DET
ftr-418	1109	3	cash	cash	NOUN
ftr-418	1109	4	would	would	AUX
ftr-418	1109	5	never	never	ADV
ftr-418	1109	6	go	go	VERB
ftr-418	1109	7	to	to	ADP
ftr-418	1109	8	the	the	DET
ftr-418	1109	9	town	town	NOUN
ftr-418	1109	10	,	,	PUNCT
ftr-418	1109	11	then	then	ADV
ftr-418	1109	12	even	even	ADV
ftr-418	1109	13	the	the	DET
ftr-418	1109	14	liberal	liberal	ADJ
ftr-418	1109	15	destination	destination	NOUN
ftr-418	1109	16	of	of	ADP
ftr-418	1109	17	funds	fund	NOUN
ftr-418	1109	18	test	test	NOUN
ftr-418	1109	19	would	would	AUX
ftr-418	1109	20	be	be	AUX
ftr-418	1109	21	failed	fail	VERB
ftr-418	1109	22	.	.	PUNCT
ftr-418	1110	1	189	189	NUM
ftr-418	1110	2	.	.	PUNCT
ftr-418	1111	1	new	new	PROPN
ftr-418	1111	2	york	york	PROPN
ftr-418	1111	3	v.	v.	PROPN
ftr-418	1111	4	united	united	PROPN
ftr-418	1111	5	states	states	PROPN
ftr-418	1111	6	,	,	PUNCT
ftr-418	1111	7	326	326	NUM
ftr-418	1111	8	u.s	u.s	PROPN
ftr-418	1111	9	.	.	PROPN
ftr-418	1111	10	572	572	NUM
ftr-418	1111	11	,	,	PUNCT
ftr-418	1111	12	580	580	NUM
ftr-418	1111	13	-	-	SYM
ftr-418	1111	14	81	81	NUM
ftr-418	1111	15	(	(	PUNCT
ftr-418	1111	16	1946	1946	NUM
ftr-418	1111	17	)	)	PUNCT
ftr-418	1111	18	.	.	PUNCT
ftr-418	1112	1	190	190	NUM
ftr-418	1112	2	.	.	PUNCT
ftr-418	1113	1	this	this	PRON
ftr-418	1113	2	is	be	AUX
ftr-418	1113	3	similar	similar	ADJ
ftr-418	1113	4	to	to	ADP
ftr-418	1113	5	the	the	DET
ftr-418	1113	6	irs	irs	PROPN
ftr-418	1113	7	’s	’s	PART
ftr-418	1113	8	stance	stance	NOUN
ftr-418	1113	9	with	with	ADP
ftr-418	1113	10	respect	respect	NOUN
ftr-418	1113	11	to	to	ADP
ftr-418	1113	12	indian	indian	ADJ
ftr-418	1113	13	tribes	tribe	NOUN
ftr-418	1113	14	.	.	PUNCT
ftr-418	1114	1	the	the	DET
ftr-418	1114	2	irs	irs	PROPN
ftr-418	1114	3	likely	likely	ADV
ftr-418	1114	4	avoided	avoid	VERB
ftr-418	1114	5	the	the	DET
ftr-418	1114	6	tribal	tribal	ADJ
ftr-418	1114	7	tax	tax	NOUN
ftr-418	1114	8	issue	issue	NOUN
ftr-418	1114	9	given	give	VERB
ftr-418	1114	10	the	the	DET
ftr-418	1114	11	complexity	complexity	NOUN
ftr-418	1114	12	of	of	ADP
ftr-418	1114	13	indian	indian	ADJ
ftr-418	1114	14	law	law	NOUN
ftr-418	1114	15	and	and	CCONJ
ftr-418	1114	16	the	the	DET
ftr-418	1114	17	little	little	ADJ
ftr-418	1114	18	revenue	revenue	NOUN
ftr-418	1114	19	at	at	ADP
ftr-418	1114	20	stake	stake	NOUN
ftr-418	1114	21	.	.	PUNCT
ftr-418	1115	1	the	the	DET
ftr-418	1115	2	irs	irs	PROPN
ftr-418	1115	3	likely	likely	ADV
ftr-418	1115	4	avoided	avoid	VERB
ftr-418	1115	5	the	the	DET
ftr-418	1115	6	state	state	NOUN
ftr-418	1115	7	tax	tax	NOUN
ftr-418	1115	8	issue	issue	NOUN
ftr-418	1115	9	given	give	VERB
ftr-418	1115	10	the	the	DET
ftr-418	1115	11	constitutional	constitutional	ADJ
ftr-418	1115	12	issues	issue	NOUN
ftr-418	1115	13	and	and	CCONJ
ftr-418	1115	14	the	the	DET
ftr-418	1115	15	ambiguity	ambiguity	NOUN
ftr-418	1115	16	surrounding	surround	VERB
ftr-418	1115	17	irc	irc	PROPN
ftr-418	1115	18	§	§	PROPN
ftr-418	1115	19	115	115	NUM
ftr-418	1115	20	.	.	PUNCT
ftr-418	1116	1	191	191	NUM
ftr-418	1116	2	.	.	PUNCT
ftr-418	1117	1	aprill	aprill	PROPN
ftr-418	1117	2	,	,	PUNCT
ftr-418	1117	3	supra	supra	PROPN
ftr-418	1117	4	note	note	NOUN
ftr-418	1117	5	96	96	NUM
ftr-418	1117	6	,	,	PUNCT
ftr-418	1117	7	at	at	ADP
ftr-418	1117	8	497	497	NUM
ftr-418	1117	9	.	.	PUNCT
ftr-418	1118	1	there	there	PRON
ftr-418	1118	2	is	be	VERB
ftr-418	1118	3	at	at	ADV
ftr-418	1118	4	least	least	ADJ
ftr-418	1118	5	one	one	NUM
ftr-418	1118	6	major	major	ADJ
ftr-418	1118	7	problem	problem	NOUN
ftr-418	1118	8	with	with	ADP
ftr-418	1118	9	taxing	tax	VERB
ftr-418	1118	10	states	state	NOUN
ftr-418	1118	11	—	—	PUNCT
ftr-418	1118	12	it	it	PRON
ftr-418	1118	13	would	would	AUX
ftr-418	1118	14	deplete	deplete	VERB
ftr-418	1118	15	their	their	PRON
ftr-418	1118	16	revenue	revenue	NOUN
ftr-418	1118	17	,	,	PUNCT
ftr-418	1118	18	presumably	presumably	ADV
ftr-418	1118	19	forcing	force	VERB
ftr-418	1118	20	them	they	PRON
ftr-418	1118	21	to	to	PART
ftr-418	1118	22	assess	assess	VERB
ftr-418	1118	23	higher	high	ADJ
ftr-418	1118	24	taxes	taxis	NOUN
ftr-418	1118	25	.	.	PUNCT
ftr-418	1119	1	if	if	SCONJ
ftr-418	1119	2	the	the	DET
ftr-418	1119	3	state	state	NOUN
ftr-418	1119	4	chooses	choose	VERB
ftr-418	1119	5	to	to	PART
ftr-418	1119	6	use	use	VERB
ftr-418	1119	7	an	an	DET
ftr-418	1119	8	income	income	NOUN
ftr-418	1119	9	tax	tax	NOUN
ftr-418	1119	10	or	or	CCONJ
ftr-418	1119	11	a	a	DET
ftr-418	1119	12	property	property	NOUN
ftr-418	1119	13	tax	tax	NOUN
ftr-418	1119	14	to	to	PART
ftr-418	1119	15	make	make	VERB
ftr-418	1119	16	up	up	ADP
ftr-418	1119	17	the	the	DET
ftr-418	1119	18	revenue	revenue	NOUN
ftr-418	1119	19	,	,	PUNCT
ftr-418	1119	20	such	such	ADJ
ftr-418	1119	21	amounts	amount	NOUN
ftr-418	1119	22	may	may	AUX
ftr-418	1119	23	be	be	AUX
ftr-418	1119	24	deductible	deductible	ADJ
ftr-418	1119	25	by	by	ADP
ftr-418	1119	26	the	the	DET
ftr-418	1119	27	payor	payor	NOUN
ftr-418	1119	28	in	in	ADP
ftr-418	1119	29	calculating	calculate	VERB
ftr-418	1119	30	her	her	PRON
ftr-418	1119	31	federal	federal	ADJ
ftr-418	1119	32	income	income	NOUN
ftr-418	1119	33	tax	tax	NOUN
ftr-418	1119	34	.	.	PUNCT
ftr-418	1120	1	irc	irc	PROPN
ftr-418	1120	2	§	§	PROPN
ftr-418	1120	3	164	164	NUM
ftr-418	1120	4	.	.	PUNCT
ftr-418	1121	1	thus	thus	ADV
ftr-418	1121	2	,	,	PUNCT
ftr-418	1121	3	federal	federal	ADJ
ftr-418	1121	4	revenues	revenue	NOUN
ftr-418	1121	5	will	will	AUX
ftr-418	1121	6	go	go	VERB
ftr-418	1121	7	up	up	ADP
ftr-418	1121	8	by	by	ADP
ftr-418	1121	9	the	the	DET
ftr-418	1121	10	assessment	assessment	NOUN
ftr-418	1121	11	of	of	ADP
ftr-418	1121	12	tax	tax	NOUN
ftr-418	1121	13	on	on	ADP
ftr-418	1121	14	the	the	DET
ftr-418	1121	15	states	state	NOUN
ftr-418	1121	16	,	,	PUNCT
ftr-418	1121	17	but	but	CCONJ
ftr-418	1121	18	would	would	AUX
ftr-418	1121	19	go	go	VERB
ftr-418	1121	20	down	down	ADP
ftr-418	1121	21	by	by	ADP
ftr-418	1121	22	the	the	DET
ftr-418	1121	23	increased	increase	VERB
ftr-418	1121	24	deductions	deduction	NOUN
ftr-418	1121	25	for	for	ADP
ftr-418	1121	26	state	state	NOUN
ftr-418	1121	27	taxes	taxis	NOUN
ftr-418	1121	28	.	.	PUNCT
ftr-418	1122	1	whether	whether	SCONJ
ftr-418	1122	2	there	there	PRON
ftr-418	1122	3	is	be	VERB
ftr-418	1122	4	a	a	DET
ftr-418	1122	5	net	net	ADJ
ftr-418	1122	6	gain	gain	NOUN
ftr-418	1122	7	or	or	CCONJ
ftr-418	1122	8	loss	loss	NOUN
ftr-418	1122	9	to	to	ADP
ftr-418	1122	10	the	the	DET
ftr-418	1122	11	fisc	fisc	NOUN
ftr-418	1122	12	would	would	AUX
ftr-418	1122	13	need	need	VERB
ftr-418	1122	14	to	to	PART
ftr-418	1122	15	be	be	AUX
ftr-418	1122	16	determined	determine	VERB
ftr-418	1122	17	.	.	PUNCT
ftr-418	1123	1	whether	whether	SCONJ
ftr-418	1123	2	this	this	PRON
ftr-418	1123	3	would	would	AUX
ftr-418	1123	4	be	be	AUX
ftr-418	1123	5	an	an	DET
ftr-418	1123	6	efficient	efficient	ADJ
ftr-418	1123	7	flow	flow	NOUN
ftr-418	1123	8	of	of	ADP
ftr-418	1123	9	funds	fund	NOUN
ftr-418	1123	10	through	through	ADP
ftr-418	1123	11	the	the	DET
ftr-418	1123	12	various	various	ADJ
ftr-418	1123	13	governments	government	NOUN
ftr-418	1123	14	would	would	AUX
ftr-418	1123	15	also	also	ADV
ftr-418	1123	16	need	need	VERB
ftr-418	1123	17	to	to	PART
ftr-418	1123	18	be	be	AUX
ftr-418	1123	19	considered	consider	VERB
ftr-418	1123	20	.	.	PUNCT
ftr-418	1124	1	192	192	NUM
ftr-418	1124	2	.	.	PUNCT
ftr-418	1125	1	aprill	aprill	PROPN
ftr-418	1125	2	,	,	PUNCT
ftr-418	1125	3	supra	supra	PROPN
ftr-418	1125	4	note	note	NOUN
ftr-418	1125	5	96	96	NUM
ftr-418	1125	6	,	,	PUNCT
ftr-418	1125	7	at	at	ADP
ftr-418	1125	8	468	468	NUM
ftr-418	1125	9	.	.	PUNCT
ftr-418	1126	1	thus	thus	ADV
ftr-418	1126	2	,	,	PUNCT
ftr-418	1126	3	states	state	NOUN
ftr-418	1126	4	can	can	AUX
ftr-418	1126	5	do	do	VERB
ftr-418	1126	6	pretty	pretty	ADV
ftr-418	1126	7	much	much	ADJ
ftr-418	1126	8	anything	anything	PRON
ftr-418	1126	9	they	they	PRON
ftr-418	1126	10	want	want	VERB
ftr-418	1126	11	and	and	CCONJ
ftr-418	1126	12	not	not	PART
ftr-418	1126	13	be	be	AUX
ftr-418	1126	14	subject	subject	ADJ
ftr-418	1126	15	to	to	ADP
ftr-418	1126	16	federal	federal	ADJ
ftr-418	1126	17	income	income	NOUN
ftr-418	1126	18	tax	tax	NOUN
ftr-418	1126	19	since	since	SCONJ
ftr-418	1126	20	states	state	NOUN
ftr-418	1126	21	fall	fall	VERB
ftr-418	1126	22	outside	outside	ADP
ftr-418	1126	23	the	the	DET
ftr-418	1126	24	scope	scope	NOUN
ftr-418	1126	25	of	of	ADP
ftr-418	1126	26	the	the	DET
ftr-418	1126	27	income	income	NOUN
ftr-418	1126	28	tax	tax	NOUN
ftr-418	1126	29	provisions	provision	NOUN
ftr-418	1126	30	of	of	ADP
ftr-418	1126	31	the	the	DET
ftr-418	1126	32	irc	irc	NOUN
ftr-418	1126	33	.	.	PUNCT
ftr-418	1127	1	the	the	DET
ftr-418	1127	2	only	only	ADJ
ftr-418	1127	3	exception	exception	NOUN
ftr-418	1127	4	is	be	AUX
ftr-418	1127	5	the	the	DET
ftr-418	1127	6	application	application	NOUN
ftr-418	1127	7	of	of	ADP
ftr-418	1127	8	the	the	DET
ftr-418	1127	9	unrelated	unrelated	ADJ
ftr-418	1127	10	business	business	NOUN
ftr-418	1127	11	income	income	NOUN
ftr-418	1127	12	tax	tax	NOUN
ftr-418	1127	13	(	(	PUNCT
ftr-418	1127	14	“	"	PUNCT
ftr-418	1127	15	ubit	ubit	NOUN
ftr-418	1127	16	”	"	PUNCT
ftr-418	1127	17	)	)	PUNCT
ftr-418	1127	18	to	to	ADP
ftr-418	1127	19	state	state	NOUN
ftr-418	1127	20	colleges	college	NOUN
ftr-418	1127	21	and	and	CCONJ
ftr-418	1127	22	universities	university	NOUN
ftr-418	1127	23	.	.	PUNCT
ftr-418	1128	1	state	state	NOUN
ftr-418	1128	2	-	-	PUNCT
ftr-418	1128	3	owned	own	VERB
ftr-418	1128	4	corporations	corporation	NOUN
ftr-418	1128	5	are	be	AUX
ftr-418	1128	6	not	not	PART
ftr-418	1128	7	automatically	automatically	ADV
ftr-418	1128	8	exempt	exempt	ADJ
ftr-418	1128	9	but	but	CCONJ
ftr-418	1128	10	will	will	AUX
ftr-418	1128	11	likely	likely	ADV
ftr-418	1128	12	be	be	AUX
ftr-418	1128	13	considered	consider	VERB
ftr-418	1128	14	exempt	exempt	ADJ
ftr-418	1128	15	under	under	ADP
ftr-418	1128	16	the	the	DET
ftr-418	1128	17	irs	irs	PROPN
ftr-418	1128	18	’s	’s	PART
ftr-418	1128	19	very	very	ADV
ftr-418	1128	20	broad	broad	ADJ
ftr-418	1128	21	interpretation	interpretation	NOUN
ftr-418	1128	22	of	of	ADP
ftr-418	1128	23	the	the	DET
ftr-418	1128	24	“	"	PUNCT
ftr-418	1128	25	essential	essential	ADJ
ftr-418	1128	26	governmental	governmental	ADJ
ftr-418	1128	27	function	function	NOUN
ftr-418	1128	28	”	"	PUNCT
ftr-418	1128	29	and	and	CCONJ
ftr-418	1128	30	“	"	PUNCT
ftr-418	1128	31	accrue	accrue	VERB
ftr-418	1128	32	to	to	ADP
ftr-418	1128	33	”	"	PUNCT
ftr-418	1128	34	tests	test	NOUN
ftr-418	1128	35	of	of	ADP
ftr-418	1128	36	section	section	NOUN
ftr-418	1128	37	115	115	NUM
ftr-418	1128	38	.	.	PUNCT
ftr-418	1129	1	the	the	DET
ftr-418	1129	2	irs	irs	PROPN
ftr-418	1129	3	stance	stance	NOUN
ftr-418	1129	4	can	can	AUX
ftr-418	1129	5	perhaps	perhaps	ADV
ftr-418	1129	6	be	be	AUX
ftr-418	1129	7	explained	explain	VERB
ftr-418	1129	8	by	by	ADP
ftr-418	1129	9	a	a	DET
ftr-418	1129	10	desire	desire	NOUN
ftr-418	1129	11	to	to	PART
ftr-418	1129	12	avoid	avoid	VERB
ftr-418	1129	13	constitutional	constitutional	ADJ
ftr-418	1129	14	concerns	concern	NOUN
ftr-418	1129	15	in	in	ADP
ftr-418	1129	16	light	light	NOUN
ftr-418	1129	17	of	of	ADP
ftr-418	1129	18	the	the	DET
ftr-418	1129	19	ambiguity	ambiguity	NOUN
ftr-418	1129	20	in	in	ADP
ftr-418	1129	21	the	the	DET
ftr-418	1129	22	irc	irc	NOUN
ftr-418	1129	23	as	as	ADP
ftr-418	1129	24	to	to	ADP
ftr-418	1129	25	how	how	SCONJ
ftr-418	1129	26	states	state	NOUN
ftr-418	1129	27	should	should	AUX
ftr-418	1129	28	be	be	AUX
ftr-418	1129	29	treated	treat	VERB
ftr-418	1129	30	and	and	CCONJ
ftr-418	1129	31	to	to	PART
ftr-418	1129	32	avoid	avoid	VERB
ftr-418	1129	33	difficult	difficult	ADJ
ftr-418	1129	34	line	line	NOUN
ftr-418	1129	35	-	-	PUNCT
ftr-418	1129	36	drawing	draw	VERB
ftr-418	1129	37	problems	problem	NOUN
ftr-418	1129	38	in	in	ADP
ftr-418	1129	39	interpreting	interpret	VERB
ftr-418	1129	40	the	the	DET
ftr-418	1129	41	essential	essential	ADJ
ftr-418	1129	42	governmental	governmental	ADJ
ftr-418	1129	43	function	function	NOUN
ftr-418	1129	44	requirement	requirement	NOUN
ftr-418	1129	45	embodied	embody	VERB
ftr-418	1129	46	in	in	ADP
ftr-418	1129	47	section	section	NOUN
ftr-418	1129	48	115	115	NUM
ftr-418	1129	49	.	.	PUNCT
ftr-418	1130	1	the	the	DET
ftr-418	1130	2	irs	irs	PROPN
ftr-418	1130	3	may	may	AUX
ftr-418	1130	4	not	not	PART
ftr-418	1130	5	want	want	VERB
ftr-418	1130	6	to	to	PART
ftr-418	1130	7	deal	deal	VERB
ftr-418	1130	8	with	with	ADP
ftr-418	1130	9	this	this	DET
ftr-418	1130	10	issue	issue	NOUN
ftr-418	1130	11	since	since	SCONJ
ftr-418	1130	12	even	even	ADV
ftr-418	1130	13	the	the	DET
ftr-418	1130	14	supreme	supreme	PROPN
ftr-418	1130	15	court	court	PROPN
ftr-418	1130	16	ultimately	ultimately	ADV
ftr-418	1130	17	discarded	discard	VERB
ftr-418	1130	18	it	it	PRON
ftr-418	1130	19	as	as	ADP
ftr-418	1130	20	a	a	DET
ftr-418	1130	21	defining	define	VERB
ftr-418	1130	22	principle	principle	NOUN
ftr-418	1130	23	in	in	ADP
ftr-418	1130	24	the	the	DET
ftr-418	1130	25	constitutional	constitutional	ADJ
ftr-418	1130	26	immunity	immunity	NOUN
ftr-418	1130	27	area	area	NOUN
ftr-418	1130	28	.	.	PUNCT
ftr-418	1131	1	thus	thus	ADV
ftr-418	1131	2	it	it	PRON
ftr-418	1131	3	seems	seem	VERB
ftr-418	1131	4	that	that	SCONJ
ftr-418	1131	5	the	the	DET
ftr-418	1131	6	irs	irs	PROPN
ftr-418	1131	7	avoided	avoid	VERB
ftr-418	1131	8	the	the	DET
ftr-418	1131	9	issue189	issue189	PROPN
ftr-418	1131	10	from	from	ADP
ftr-418	1131	11	the	the	DET
ftr-418	1131	12	inception	inception	NOUN
ftr-418	1131	13	of	of	ADP
ftr-418	1131	14	the	the	DET
ftr-418	1131	15	income	income	NOUN
ftr-418	1131	16	tax	tax	NOUN
ftr-418	1131	17	and	and	CCONJ
ftr-418	1131	18	continues	continue	VERB
ftr-418	1131	19	to	to	PART
ftr-418	1131	20	avoid	avoid	VERB
ftr-418	1131	21	it	it	PRON
ftr-418	1131	22	to	to	ADP
ftr-418	1131	23	this	this	DET
ftr-418	1131	24	day.190	day.190	NOUN
ftr-418	1131	25	given	give	VERB
ftr-418	1131	26	the	the	DET
ftr-418	1131	27	volume	volume	NOUN
ftr-418	1131	28	of	of	ADP
ftr-418	1131	29	commercial	commercial	ADJ
ftr-418	1131	30	activities	activity	NOUN
ftr-418	1131	31	that	that	PRON
ftr-418	1131	32	states	state	NOUN
ftr-418	1131	33	engage	engage	VERB
ftr-418	1131	34	in	in	ADP
ftr-418	1131	35	on	on	ADP
ftr-418	1131	36	a	a	DET
ftr-418	1131	37	tax	tax	NOUN
ftr-418	1131	38	-	-	PUNCT
ftr-418	1131	39	free	free	ADJ
ftr-418	1131	40	basis	basis	NOUN
ftr-418	1131	41	,	,	PUNCT
ftr-418	1131	42	at	at	ADP
ftr-418	1131	43	least	least	ADV
ftr-418	1131	44	one	one	NUM
ftr-418	1131	45	commentator	commentator	NOUN
ftr-418	1131	46	has	have	AUX
ftr-418	1131	47	suggested	suggest	VERB
ftr-418	1131	48	that	that	SCONJ
ftr-418	1131	49	the	the	DET
ftr-418	1131	50	federal	federal	ADJ
ftr-418	1131	51	government	government	NOUN
ftr-418	1131	52	should	should	AUX
ftr-418	1131	53	consider	consider	VERB
ftr-418	1131	54	subjecting	subject	VERB
ftr-418	1131	55	the	the	DET
ftr-418	1131	56	states	state	NOUN
ftr-418	1131	57	to	to	PART
ftr-418	1131	58	ubit	ubit	VERB
ftr-418	1131	59	on	on	ADP
ftr-418	1131	60	all	all	PRON
ftr-418	1131	61	of	of	ADP
ftr-418	1131	62	their	their	PRON
ftr-418	1131	63	unrelated	unrelated	ADJ
ftr-418	1131	64	activities	activity	NOUN
ftr-418	1131	65	.	.	PUNCT
ftr-418	1132	1	of	of	ADP
ftr-418	1132	2	course	course	ADV
ftr-418	1132	3	,	,	PUNCT
ftr-418	1132	4	it	it	PRON
ftr-418	1132	5	will	will	AUX
ftr-418	1132	6	be	be	AUX
ftr-418	1132	7	quite	quite	ADV
ftr-418	1132	8	difficult	difficult	ADJ
ftr-418	1132	9	to	to	PART
ftr-418	1132	10	determine	determine	VERB
ftr-418	1132	11	exactly191	exactly191	PROPN
ftr-418	1132	12	which	which	DET
ftr-418	1132	13	activities	activity	NOUN
ftr-418	1132	14	are	be	AUX
ftr-418	1132	15	unrelated	unrelated	ADJ
ftr-418	1132	16	to	to	ADP
ftr-418	1132	17	the	the	DET
ftr-418	1132	18	broad	broad	ADJ
ftr-418	1132	19	purposes	purpose	NOUN
ftr-418	1132	20	of	of	ADP
ftr-418	1132	21	a	a	DET
ftr-418	1132	22	state	state	NOUN
ftr-418	1132	23	government.192	government.192	NOUN
ftr-418	1132	24	given	give	VERB
ftr-418	1132	25	the	the	DET
ftr-418	1132	26	long	long	ADV
ftr-418	1132	27	-	-	PUNCT
ftr-418	1132	28	standing	stand	VERB
ftr-418	1132	29	administrative	administrative	ADJ
ftr-418	1132	30	practice	practice	NOUN
ftr-418	1132	31	of	of	ADP
ftr-418	1132	32	the	the	DET
ftr-418	1132	33	irs	irs	PROPN
ftr-418	1132	34	to	to	PART
ftr-418	1132	35	not	not	PART
ftr-418	1132	36	tax	tax	VERB
ftr-418	1132	37	states	state	NOUN
ftr-418	1132	38	,	,	PUNCT
ftr-418	1132	39	such	such	DET
ftr-418	1132	40	a	a	DET
ftr-418	1132	41	tax	tax	NOUN
ftr-418	1132	42	would	would	AUX
ftr-418	1132	43	certainly	certainly	ADV
ftr-418	1132	44	require	require	VERB
ftr-418	1132	45	an	an	DET
ftr-418	1132	46	act	act	NOUN
ftr-418	1132	47	of	of	ADP
ftr-418	1132	48	congress	congress	PROPN
ftr-418	1132	49	rather	rather	ADV
ftr-418	1132	50	than	than	ADP
ftr-418	1132	51	a	a	DET
ftr-418	1132	52	mere	mere	ADJ
ftr-418	1132	53	change	change	NOUN
ftr-418	1132	54	in	in	ADP
ftr-418	1132	55	administrative	administrative	ADJ
ftr-418	1132	56	interpretation	interpretation	NOUN
ftr-418	1132	57	of	of	ADP
ftr-418	1132	58	the	the	DET
ftr-418	1132	59	irc	irc	NOUN
ftr-418	1132	60	.	.	PUNCT
ftr-418	1133	1	any	any	DET
ftr-418	1133	2	tax	tax	NOUN
ftr-418	1133	3	would	would	AUX
ftr-418	1133	4	need	need	VERB
ftr-418	1133	5	to	to	PART
ftr-418	1133	6	fall	fall	VERB
ftr-418	1133	7	into	into	ADP
ftr-418	1133	8	the	the	DET
ftr-418	1133	9	constitutional	constitutional	ADJ
ftr-418	1133	10	limitations	limitation	NOUN
ftr-418	1133	11	explained	explain	VERB
ftr-418	1133	12	above	above	ADV
ftr-418	1133	13	.	.	PUNCT
ftr-418	1134	1	thus	thus	ADV
ftr-418	1134	2	,	,	PUNCT
ftr-418	1134	3	it	it	PRON
ftr-418	1134	4	could	could	AUX
ftr-418	1134	5	not	not	PART
ftr-418	1134	6	be	be	AUX
ftr-418	1134	7	targeted	target	VERB
ftr-418	1134	8	at	at	ADP
ftr-418	1134	9	state	state	NOUN
ftr-418	1134	10	activities	activity	NOUN
ftr-418	1134	11	or	or	CCONJ
ftr-418	1134	12	discriminate	discriminate	VERB
ftr-418	1134	13	against	against	ADP
ftr-418	1134	14	the	the	DET
ftr-418	1134	15	states	state	NOUN
ftr-418	1134	16	as	as	ADP
ftr-418	1134	17	states	state	NOUN
ftr-418	1134	18	.	.	PUNCT
ftr-418	1135	1	2004	2004	NUM
ftr-418	1135	2	]	]	PUNCT
ftr-418	1136	1	leaving	leave	VERB
ftr-418	1136	2	money	money	NOUN
ftr-418	1136	3	on	on	ADP
ftr-418	1136	4	the	the	DET
ftr-418	1136	5	table(s	table(s	NOUN
ftr-418	1136	6	)	)	PUNCT
ftr-418	1136	7	381	381	NUM
ftr-418	1136	8	193	193	NUM
ftr-418	1136	9	.	.	PUNCT
ftr-418	1137	1	tribes	tribe	NOUN
ftr-418	1137	2	,	,	PUNCT
ftr-418	1137	3	unlike	unlike	ADP
ftr-418	1137	4	states	state	NOUN
ftr-418	1137	5	,	,	PUNCT
ftr-418	1137	6	have	have	VERB
ftr-418	1137	7	no	no	DET
ftr-418	1137	8	representation	representation	NOUN
ftr-418	1137	9	in	in	ADP
ftr-418	1137	10	congress	congress	PROPN
ftr-418	1137	11	,	,	PUNCT
ftr-418	1137	12	which	which	PRON
ftr-418	1137	13	puts	put	VERB
ftr-418	1137	14	them	they	PRON
ftr-418	1137	15	at	at	ADP
ftr-418	1137	16	a	a	DET
ftr-418	1137	17	disadvantage	disadvantage	NOUN
ftr-418	1137	18	.	.	PUNCT
ftr-418	1138	1	this	this	PRON
ftr-418	1138	2	does	do	AUX
ftr-418	1138	3	not	not	PART
ftr-418	1138	4	mean	mean	VERB
ftr-418	1138	5	,	,	PUNCT
ftr-418	1138	6	however	however	ADV
ftr-418	1138	7	,	,	PUNCT
ftr-418	1138	8	that	that	SCONJ
ftr-418	1138	9	tribes	tribe	NOUN
ftr-418	1138	10	are	be	AUX
ftr-418	1138	11	powerless	powerless	ADJ
ftr-418	1138	12	in	in	ADP
ftr-418	1138	13	political	political	ADJ
ftr-418	1138	14	matters	matter	NOUN
ftr-418	1138	15	.	.	PUNCT
ftr-418	1139	1	to	to	ADP
ftr-418	1139	2	the	the	DET
ftr-418	1139	3	contrary	contrary	NOUN
ftr-418	1139	4	,	,	PUNCT
ftr-418	1139	5	many	many	ADJ
ftr-418	1139	6	tribes	tribe	NOUN
ftr-418	1139	7	have	have	AUX
ftr-418	1139	8	used	use	VERB
ftr-418	1139	9	their	their	PRON
ftr-418	1139	10	new	new	ADJ
ftr-418	1139	11	income	income	NOUN
ftr-418	1139	12	streams	stream	NOUN
ftr-418	1139	13	to	to	PART
ftr-418	1139	14	become	become	VERB
ftr-418	1139	15	politically	politically	ADV
ftr-418	1139	16	active	active	ADJ
ftr-418	1139	17	,	,	PUNCT
ftr-418	1139	18	hiring	hire	VERB
ftr-418	1139	19	lobbyists	lobbyist	NOUN
ftr-418	1139	20	to	to	PART
ftr-418	1139	21	protect	protect	VERB
ftr-418	1139	22	their	their	PRON
ftr-418	1139	23	interests	interest	NOUN
ftr-418	1139	24	.	.	PUNCT
ftr-418	1140	1	see	see	VERB
ftr-418	1140	2	,	,	PUNCT
ftr-418	1140	3	e.g.	e.g.	ADV
ftr-418	1140	4	,	,	PUNCT
ftr-418	1140	5	american	american	PROPN
ftr-418	1140	6	indian	indian	PROPN
ftr-418	1140	7	tribes	tribe	NOUN
ftr-418	1140	8	fight	fight	VERB
ftr-418	1140	9	casino	casino	NOUN
ftr-418	1140	10	tax	tax	NOUN
ftr-418	1140	11	provision	provision	NOUN
ftr-418	1140	12	,	,	PUNCT
ftr-418	1140	13	state	state	NOUN
ftr-418	1140	14	tax	tax	NOUN
ftr-418	1140	15	today	today	NOUN
ftr-418	1140	16	,	,	PUNCT
ftr-418	1140	17	oct	oct	PROPN
ftr-418	1140	18	.	.	PROPN
ftr-418	1140	19	18	18	NUM
ftr-418	1140	20	,	,	PUNCT
ftr-418	1140	21	1995	1995	NUM
ftr-418	1140	22	,	,	PUNCT
ftr-418	1140	23	lexis	lexis	X
ftr-418	1140	24	,	,	PUNCT
ftr-418	1140	25	95	95	NUM
ftr-418	1140	26	stn	stn	PROPN
ftr-418	1140	27	201	201	NUM
ftr-418	1140	28	-	-	SYM
ftr-418	1140	29	29	29	NUM
ftr-418	1140	30	,	,	PUNCT
ftr-418	1140	31	(	(	PUNCT
ftr-418	1140	32	reporting	report	VERB
ftr-418	1140	33	that	that	SCONJ
ftr-418	1140	34	the	the	DET
ftr-418	1140	35	national	national	PROPN
ftr-418	1140	36	indian	indian	PROPN
ftr-418	1140	37	gaming	gaming	PROPN
ftr-418	1140	38	association	association	NOUN
ftr-418	1140	39	has	have	AUX
ftr-418	1140	40	hired	hire	VERB
ftr-418	1140	41	a	a	DET
ftr-418	1140	42	former	former	ADJ
ftr-418	1140	43	house	house	NOUN
ftr-418	1140	44	ways	way	NOUN
ftr-418	1140	45	and	and	CCONJ
ftr-418	1140	46	means	mean	VERB
ftr-418	1140	47	committee	committee	NOUN
ftr-418	1140	48	lawyer	lawyer	NOUN
ftr-418	1140	49	and	and	CCONJ
ftr-418	1140	50	a	a	DET
ftr-418	1140	51	former	former	ADJ
ftr-418	1140	52	senate	senate	PROPN
ftr-418	1140	53	finance	finance	PROPN
ftr-418	1140	54	committee	committee	PROPN
ftr-418	1140	55	lawyer	lawyer	NOUN
ftr-418	1140	56	to	to	PART
ftr-418	1140	57	fight	fight	VERB
ftr-418	1140	58	a	a	DET
ftr-418	1140	59	proposed	propose	VERB
ftr-418	1140	60	tax	tax	NOUN
ftr-418	1140	61	on	on	ADP
ftr-418	1140	62	indian	indian	ADJ
ftr-418	1140	63	tribes	tribe	NOUN
ftr-418	1140	64	)	)	PUNCT
ftr-418	1140	65	;	;	PUNCT
ftr-418	1140	66	david	david	PROPN
ftr-418	1140	67	lightman	lightman	PROPN
ftr-418	1140	68	&	&	CCONJ
ftr-418	1140	69	jon	jon	PROPN
ftr-418	1140	70	lender	lender	PROPN
ftr-418	1140	71	,	,	PUNCT
ftr-418	1140	72	gaming	game	VERB
ftr-418	1140	73	tax	tax	NOUN
ftr-418	1140	74	faces	face	VERB
ftr-418	1140	75	fierce	fierce	ADJ
ftr-418	1140	76	criticism	criticism	NOUN
ftr-418	1140	77	,	,	PUNCT
ftr-418	1140	78	rowland	rowland	PROPN
ftr-418	1140	79	joins	join	VERB
ftr-418	1140	80	opposition	opposition	NOUN
ftr-418	1140	81	to	to	PART
ftr-418	1140	82	plan	plan	VERB
ftr-418	1140	83	,	,	PUNCT
ftr-418	1140	84	hartford	hartford	PROPN
ftr-418	1140	85	courant	courant	PROPN
ftr-418	1140	86	,	,	PUNCT
ftr-418	1140	87	june	june	PROPN
ftr-418	1140	88	11	11	NUM
ftr-418	1140	89	,	,	PUNCT
ftr-418	1140	90	1997	1997	NUM
ftr-418	1140	91	,	,	PUNCT
ftr-418	1140	92	at	at	ADP
ftr-418	1140	93	a1	a1	NOUN
ftr-418	1140	94	(	(	PUNCT
ftr-418	1140	95	reporting	report	VERB
ftr-418	1140	96	that	that	SCONJ
ftr-418	1140	97	indians	indians	PROPN
ftr-418	1140	98	have	have	VERB
ftr-418	1140	99	a	a	DET
ftr-418	1140	100	“	"	PUNCT
ftr-418	1140	101	powerful	powerful	ADJ
ftr-418	1140	102	lobby	lobby	NOUN
ftr-418	1140	103	,	,	PUNCT
ftr-418	1140	104	”	"	PUNCT
ftr-418	1140	105	that	that	SCONJ
ftr-418	1140	106	the	the	DET
ftr-418	1140	107	mashantucket	mashantucket	NOUN
ftr-418	1140	108	pequots	pequot	NOUN
ftr-418	1140	109	(	(	PUNCT
ftr-418	1140	110	owners	owner	NOUN
ftr-418	1140	111	of	of	ADP
ftr-418	1140	112	foxwoods	foxwood	NOUN
ftr-418	1140	113	casino	casino	NOUN
ftr-418	1140	114	)	)	PUNCT
ftr-418	1140	115	have	have	AUX
ftr-418	1140	116	a	a	DET
ftr-418	1140	117	full	full	ADJ
ftr-418	1140	118	time	time	NOUN
ftr-418	1140	119	lobbying	lobby	VERB
ftr-418	1140	120	office	office	NOUN
ftr-418	1140	121	in	in	ADP
ftr-418	1140	122	washington	washington	PROPN
ftr-418	1140	123	,	,	PUNCT
ftr-418	1140	124	ties	tie	NOUN
ftr-418	1140	125	to	to	ADP
ftr-418	1140	126	the	the	DET
ftr-418	1140	127	clinton	clinton	PROPN
ftr-418	1140	128	administration	administration	NOUN
ftr-418	1140	129	,	,	PUNCT
ftr-418	1140	130	and	and	CCONJ
ftr-418	1140	131	have	have	AUX
ftr-418	1140	132	contributed	contribute	VERB
ftr-418	1140	133	to	to	ADP
ftr-418	1140	134	both	both	DET
ftr-418	1140	135	the	the	DET
ftr-418	1140	136	democratic	democratic	ADJ
ftr-418	1140	137	and	and	CCONJ
ftr-418	1140	138	republican	republican	ADJ
ftr-418	1140	139	parties	party	NOUN
ftr-418	1140	140	)	)	PUNCT
ftr-418	1140	141	.	.	PUNCT
ftr-418	1141	1	despite	despite	SCONJ
ftr-418	1141	2	this	this	DET
ftr-418	1141	3	new	new	ADJ
ftr-418	1141	4	political	political	ADJ
ftr-418	1141	5	power	power	NOUN
ftr-418	1141	6	,	,	PUNCT
ftr-418	1141	7	the	the	DET
ftr-418	1141	8	tribes	tribe	NOUN
ftr-418	1141	9	are	be	AUX
ftr-418	1141	10	not	not	PART
ftr-418	1141	11	afraid	afraid	ADJ
ftr-418	1141	12	to	to	PART
ftr-418	1141	13	play	play	VERB
ftr-418	1141	14	the	the	DET
ftr-418	1141	15	“	"	PUNCT
ftr-418	1141	16	poverty	poverty	NOUN
ftr-418	1141	17	card	card	NOUN
ftr-418	1141	18	.	.	PUNCT
ftr-418	1141	19	”	"	PUNCT
ftr-418	1142	1	see	see	VERB
ftr-418	1142	2	robert	robert	PROPN
ftr-418	1142	3	pear	pear	PROPN
ftr-418	1142	4	,	,	PUNCT
ftr-418	1142	5	small	small	ADJ
ftr-418	1142	6	items	item	NOUN
ftr-418	1142	7	in	in	ADP
ftr-418	1142	8	budget	budget	NOUN
ftr-418	1142	9	bills	bill	NOUN
ftr-418	1142	10	yield	yield	VERB
ftr-418	1142	11	big	big	ADJ
ftr-418	1142	12	benefits	benefit	NOUN
ftr-418	1142	13	for	for	ADP
ftr-418	1142	14	special	special	ADJ
ftr-418	1142	15	interests	interest	NOUN
ftr-418	1142	16	,	,	PUNCT
ftr-418	1142	17	n.y	n.y	PROPN
ftr-418	1142	18	.	.	PROPN
ftr-418	1142	19	times	times	PROPN
ftr-418	1142	20	,	,	PUNCT
ftr-418	1142	21	nov	nov	PROPN
ftr-418	1142	22	.	.	PROPN
ftr-418	1142	23	6	6	NUM
ftr-418	1142	24	,	,	PUNCT
ftr-418	1142	25	1995	1995	NUM
ftr-418	1142	26	,	,	PUNCT
ftr-418	1142	27	at	at	ADP
ftr-418	1142	28	a1	a1	NOUN
ftr-418	1142	29	(	(	PUNCT
ftr-418	1142	30	quoting	quote	VERB
ftr-418	1142	31	a	a	DET
ftr-418	1142	32	spokeswoman	spokeswoman	NOUN
ftr-418	1142	33	for	for	ADP
ftr-418	1142	34	the	the	DET
ftr-418	1142	35	national	national	PROPN
ftr-418	1142	36	indian	indian	PROPN
ftr-418	1142	37	gaming	gaming	PROPN
ftr-418	1142	38	association	association	PROPN
ftr-418	1142	39	(	(	PUNCT
ftr-418	1142	40	which	which	PRON
ftr-418	1142	41	represents	represent	VERB
ftr-418	1142	42	140	140	NUM
ftr-418	1142	43	tribes	tribe	NOUN
ftr-418	1142	44	):	):	PUNCT
ftr-418	1142	45	“	"	PUNCT
ftr-418	1142	46	they	they	PRON
ftr-418	1142	47	think	think	VERB
ftr-418	1142	48	they	they	PRON
ftr-418	1142	49	can	can	AUX
ftr-418	1142	50	tax	tax	VERB
ftr-418	1142	51	us	we	PRON
ftr-418	1142	52	because	because	SCONJ
ftr-418	1142	53	indian	indian	ADJ
ftr-418	1142	54	people	people	NOUN
ftr-418	1142	55	do	do	AUX
ftr-418	1142	56	n’t	not	PART
ftr-418	1142	57	have	have	VERB
ftr-418	1142	58	a	a	DET
ftr-418	1142	59	lot	lot	NOUN
ftr-418	1142	60	of	of	ADP
ftr-418	1142	61	votes	vote	NOUN
ftr-418	1142	62	and	and	CCONJ
ftr-418	1142	63	are	be	AUX
ftr-418	1142	64	among	among	ADP
ftr-418	1142	65	the	the	DET
ftr-418	1142	66	poorest	poor	ADJ
ftr-418	1142	67	people	people	NOUN
ftr-418	1142	68	in	in	ADP
ftr-418	1142	69	the	the	DET
ftr-418	1142	70	united	united	PROPN
ftr-418	1142	71	states	states	PROPN
ftr-418	1142	72	”	"	PUNCT
ftr-418	1142	73	)	)	PUNCT
ftr-418	1142	74	.	.	PUNCT
ftr-418	1143	1	194	194	NUM
ftr-418	1143	2	.	.	PUNCT
ftr-418	1144	1	see	see	VERB
ftr-418	1144	2	infra	infra	NOUN
ftr-418	1144	3	part	part	NOUN
ftr-418	1144	4	iv.b	iv.b	NOUN
ftr-418	1144	5	.	.	PROPN
ftr-418	1144	6	195	195	NUM
ftr-418	1144	7	.	.	NUM
ftr-418	1144	8	codified	codify	VERB
ftr-418	1144	9	at	at	ADP
ftr-418	1144	10	25	25	NUM
ftr-418	1144	11	u.s.c	u.s.c	ADJ
ftr-418	1144	12	.	.	PUNCT
ftr-418	1145	1	§	§	PROPN
ftr-418	1145	2	§	§	PROPN
ftr-418	1145	3	2701	2701	NUM
ftr-418	1145	4	-	-	SYM
ftr-418	1145	5	2721	2721	NUM
ftr-418	1145	6	(	(	PUNCT
ftr-418	1145	7	2000	2000	NUM
ftr-418	1145	8	)	)	PUNCT
ftr-418	1145	9	.	.	PUNCT
ftr-418	1146	1	196	196	NUM
ftr-418	1146	2	.	.	PUNCT
ftr-418	1147	1	this	this	DET
ftr-418	1147	2	failure	failure	NOUN
ftr-418	1147	3	resulted	result	VERB
ftr-418	1147	4	from	from	ADP
ftr-418	1147	5	the	the	DET
ftr-418	1147	6	supreme	supreme	PROPN
ftr-418	1147	7	court	court	PROPN
ftr-418	1147	8	’s	’s	PART
ftr-418	1147	9	ruling	ruling	NOUN
ftr-418	1147	10	in	in	ADP
ftr-418	1147	11	california	california	PROPN
ftr-418	1147	12	v.	v.	PROPN
ftr-418	1147	13	cabazon	cabazon	PROPN
ftr-418	1147	14	band	band	NOUN
ftr-418	1147	15	of	of	ADP
ftr-418	1147	16	mission	mission	NOUN
ftr-418	1147	17	indians	indians	PROPN
ftr-418	1147	18	,	,	PUNCT
ftr-418	1147	19	480	480	NUM
ftr-418	1147	20	u.s	u.s	PROPN
ftr-418	1147	21	.	.	PROPN
ftr-418	1147	22	202	202	NUM
ftr-418	1147	23	(	(	PUNCT
ftr-418	1147	24	1987	1987	NUM
ftr-418	1147	25	)	)	PUNCT
ftr-418	1147	26	,	,	PUNCT
ftr-418	1147	27	which	which	PRON
ftr-418	1147	28	held	hold	VERB
ftr-418	1147	29	that	that	PRON
ftr-418	1147	30	california	california	PROPN
ftr-418	1147	31	(	(	PUNCT
ftr-418	1147	32	or	or	CCONJ
ftr-418	1147	33	counties	county	NOUN
ftr-418	1147	34	within	within	ADP
ftr-418	1147	35	california	california	PROPN
ftr-418	1147	36	)	)	PUNCT
ftr-418	1147	37	may	may	AUX
ftr-418	1147	38	not	not	PART
ftr-418	1147	39	regulate	regulate	VERB
ftr-418	1147	40	federally	federally	ADV
ftr-418	1147	41	approved	approve	VERB
ftr-418	1147	42	bingo	bingo	NOUN
ftr-418	1147	43	and	and	CCONJ
ftr-418	1147	44	card	card	NOUN
ftr-418	1147	45	games	game	NOUN
ftr-418	1147	46	taking	take	VERB
ftr-418	1147	47	place	place	NOUN
ftr-418	1147	48	on	on	ADP
ftr-418	1147	49	indian	indian	ADJ
ftr-418	1147	50	reservations	reservation	NOUN
ftr-418	1147	51	located	locate	VERB
ftr-418	1147	52	within	within	ADP
ftr-418	1147	53	the	the	DET
ftr-418	1147	54	borders	border	NOUN
ftr-418	1147	55	of	of	ADP
ftr-418	1147	56	the	the	DET
ftr-418	1147	57	state	state	NOUN
ftr-418	1147	58	(	(	PUNCT
ftr-418	1147	59	or	or	CCONJ
ftr-418	1147	60	county	county	NOUN
ftr-418	1147	61	)	)	PUNCT
ftr-418	1147	62	.	.	PUNCT
ftr-418	1148	1	i	i	PRON
ftr-418	1148	2	d.	d.	PROPN
ftr-418	1148	3	at	at	ADP
ftr-418	1148	4	221	221	NUM
ftr-418	1148	5	-	-	SYM
ftr-418	1148	6	22	22	NUM
ftr-418	1148	7	.	.	PUNCT
ftr-418	1149	1	indian	indian	ADJ
ftr-418	1149	2	tribes	tribe	NOUN
ftr-418	1149	3	have	have	VERB
ftr-418	1149	4	a	a	DET
ftr-418	1149	5	sovereign	sovereign	ADJ
ftr-418	1149	6	status	status	NOUN
ftr-418	1149	7	that	that	PRON
ftr-418	1149	8	is	be	AUX
ftr-418	1149	9	subordinate	subordinate	ADJ
ftr-418	1149	10	to	to	ADP
ftr-418	1149	11	the	the	DET
ftr-418	1149	12	federal	federal	ADJ
ftr-418	1149	13	government	government	NOUN
ftr-418	1149	14	,	,	PUNCT
ftr-418	1149	15	but	but	CCONJ
ftr-418	1149	16	not	not	PART
ftr-418	1149	17	to	to	ADP
ftr-418	1149	18	the	the	DET
ftr-418	1149	19	state	state	NOUN
ftr-418	1149	20	government	government	NOUN
ftr-418	1149	21	.	.	PUNCT
ftr-418	1150	1	i	i	PRON
ftr-418	1150	2	d.	d.	PROPN
ftr-418	1150	3	at	at	ADP
ftr-418	1150	4	207	207	NUM
ftr-418	1150	5	.	.	PUNCT
ftr-418	1151	1	therefore	therefore	ADV
ftr-418	1151	2	,	,	PUNCT
ftr-418	1151	3	the	the	DET
ftr-418	1151	4	federal	federal	ADJ
ftr-418	1151	5	government	government	NOUN
ftr-418	1151	6	must	must	AUX
ftr-418	1151	7	authorize	authorize	VERB
ftr-418	1151	8	state	state	NOUN
ftr-418	1151	9	regulation	regulation	NOUN
ftr-418	1151	10	of	of	ADP
ftr-418	1151	11	indian	indian	ADJ
ftr-418	1151	12	activities	activity	NOUN
ftr-418	1151	13	for	for	SCONJ
ftr-418	1151	14	them	they	PRON
ftr-418	1151	15	to	to	PART
ftr-418	1151	16	be	be	AUX
ftr-418	1151	17	valid	valid	ADJ
ftr-418	1151	18	.	.	PUNCT
ftr-418	1152	1	the	the	DET
ftr-418	1152	2	iv	iv	NOUN
ftr-418	1152	3	.	.	PUNCT
ftr-418	1152	4	ability	ability	NOUN
ftr-418	1152	5	of	of	ADP
ftr-418	1152	6	congress	congress	PROPN
ftr-418	1152	7	to	to	PART
ftr-418	1152	8	tax	tax	VERB
ftr-418	1152	9	the	the	DET
ftr-418	1152	10	indian	indian	ADJ
ftr-418	1152	11	tribes	tribe	NOUN
ftr-418	1152	12	congress	congress	PROPN
ftr-418	1152	13	has	have	VERB
ftr-418	1152	14	even	even	ADV
ftr-418	1152	15	more	more	ADJ
ftr-418	1152	16	power	power	NOUN
ftr-418	1152	17	to	to	PART
ftr-418	1152	18	tax	tax	VERB
ftr-418	1152	19	the	the	DET
ftr-418	1152	20	indian	indian	ADJ
ftr-418	1152	21	tribes	tribe	NOUN
ftr-418	1152	22	than	than	SCONJ
ftr-418	1152	23	it	it	PRON
ftr-418	1152	24	does	do	AUX
ftr-418	1152	25	to	to	PART
ftr-418	1152	26	tax	tax	VERB
ftr-418	1152	27	the	the	DET
ftr-418	1152	28	states	state	NOUN
ftr-418	1152	29	.	.	PUNCT
ftr-418	1153	1	indian	indian	ADJ
ftr-418	1153	2	tribes	tribe	NOUN
ftr-418	1153	3	have	have	VERB
ftr-418	1153	4	less	less	ADJ
ftr-418	1153	5	political	political	ADJ
ftr-418	1153	6	clout	clout	NOUN
ftr-418	1153	7	than	than	ADP
ftr-418	1153	8	states	state	NOUN
ftr-418	1153	9	–	–	PUNCT
ftr-418	1153	10	rendering	render	VERB
ftr-418	1153	11	it	it	PRON
ftr-418	1153	12	more	more	ADV
ftr-418	1153	13	difficult	difficult	ADJ
ftr-418	1153	14	for	for	SCONJ
ftr-418	1153	15	them	they	PRON
ftr-418	1153	16	to	to	PART
ftr-418	1153	17	protect	protect	VERB
ftr-418	1153	18	their	their	PRON
ftr-418	1153	19	interests	interest	NOUN
ftr-418	1153	20	in	in	ADP
ftr-418	1153	21	congress	congress	PROPN
ftr-418	1153	22	.	.	PUNCT
ftr-418	1154	1	furthermore	furthermore	ADV
ftr-418	1154	2	,	,	PUNCT
ftr-418	1154	3	the193	the193	PROPN
ftr-418	1154	4	tribes	tribe	NOUN
ftr-418	1154	5	are	be	AUX
ftr-418	1154	6	not	not	PART
ftr-418	1154	7	protected	protect	VERB
ftr-418	1154	8	by	by	ADP
ftr-418	1154	9	intergovernmental	intergovernmental	ADJ
ftr-418	1154	10	constitutional	constitutional	ADJ
ftr-418	1154	11	immunity	immunity	NOUN
ftr-418	1154	12	,	,	PUNCT
ftr-418	1154	13	as	as	SCONJ
ftr-418	1154	14	are	be	AUX
ftr-418	1154	15	the	the	DET
ftr-418	1154	16	states	state	NOUN
ftr-418	1154	17	.	.	PUNCT
ftr-418	1155	1	two	two	NUM
ftr-418	1155	2	major	major	ADJ
ftr-418	1155	3	attempts	attempt	NOUN
ftr-418	1155	4	were	be	AUX
ftr-418	1155	5	recently	recently	ADV
ftr-418	1155	6	made	make	VERB
ftr-418	1155	7	to	to	PART
ftr-418	1155	8	tax	tax	VERB
ftr-418	1155	9	the	the	DET
ftr-418	1155	10	gaming	gaming	NOUN
ftr-418	1155	11	operations	operation	NOUN
ftr-418	1155	12	of	of	ADP
ftr-418	1155	13	indian	indian	ADJ
ftr-418	1155	14	tribes	tribe	NOUN
ftr-418	1155	15	–	–	PUNCT
ftr-418	1155	16	one	one	NUM
ftr-418	1155	17	in	in	ADP
ftr-418	1155	18	1995	1995	NUM
ftr-418	1155	19	and	and	CCONJ
ftr-418	1155	20	a	a	DET
ftr-418	1155	21	second	second	ADJ
ftr-418	1155	22	in	in	ADP
ftr-418	1155	23	1997	1997	NUM
ftr-418	1155	24	.	.	PUNCT
ftr-418	1156	1	the	the	DET
ftr-418	1156	2	debate	debate	NOUN
ftr-418	1156	3	over	over	ADP
ftr-418	1156	4	these194	these194	PROPN
ftr-418	1156	5	proposals	proposal	NOUN
ftr-418	1156	6	sheds	shed	VERB
ftr-418	1156	7	some	some	DET
ftr-418	1156	8	light	light	NOUN
ftr-418	1156	9	on	on	ADP
ftr-418	1156	10	the	the	DET
ftr-418	1156	11	power	power	NOUN
ftr-418	1156	12	of	of	ADP
ftr-418	1156	13	congress	congress	PROPN
ftr-418	1156	14	to	to	PART
ftr-418	1156	15	impose	impose	VERB
ftr-418	1156	16	a	a	DET
ftr-418	1156	17	tax	tax	NOUN
ftr-418	1156	18	on	on	ADP
ftr-418	1156	19	indian	indian	ADJ
ftr-418	1156	20	tribes	tribe	NOUN
ftr-418	1156	21	.	.	PUNCT
ftr-418	1157	1	a.	a.	NOUN
ftr-418	1158	1	the	the	DET
ftr-418	1158	2	regulation	regulation	NOUN
ftr-418	1158	3	of	of	ADP
ftr-418	1158	4	indian	indian	ADJ
ftr-418	1158	5	gaming	gaming	NOUN
ftr-418	1158	6	while	while	SCONJ
ftr-418	1158	7	tribes	tribe	NOUN
ftr-418	1158	8	are	be	AUX
ftr-418	1158	9	not	not	PART
ftr-418	1158	10	subject	subject	ADJ
ftr-418	1158	11	to	to	ADP
ftr-418	1158	12	the	the	DET
ftr-418	1158	13	federal	federal	ADJ
ftr-418	1158	14	income	income	NOUN
ftr-418	1158	15	tax	tax	NOUN
ftr-418	1158	16	,	,	PUNCT
ftr-418	1158	17	they	they	PRON
ftr-418	1158	18	are	be	AUX
ftr-418	1158	19	subject	subject	ADJ
ftr-418	1158	20	to	to	ADP
ftr-418	1158	21	regulation	regulation	NOUN
ftr-418	1158	22	by	by	ADP
ftr-418	1158	23	the	the	DET
ftr-418	1158	24	federal	federal	ADJ
ftr-418	1158	25	government	government	NOUN
ftr-418	1158	26	.	.	PUNCT
ftr-418	1159	1	before	before	ADP
ftr-418	1159	2	reviewing	review	VERB
ftr-418	1159	3	the	the	DET
ftr-418	1159	4	1995	1995	NUM
ftr-418	1159	5	proposed	propose	VERB
ftr-418	1159	6	tribal	tribal	ADJ
ftr-418	1159	7	tax	tax	NOUN
ftr-418	1159	8	,	,	PUNCT
ftr-418	1159	9	it	it	PRON
ftr-418	1159	10	is	be	AUX
ftr-418	1159	11	important	important	ADJ
ftr-418	1159	12	to	to	PART
ftr-418	1159	13	understand	understand	VERB
ftr-418	1159	14	the	the	DET
ftr-418	1159	15	regulation	regulation	NOUN
ftr-418	1159	16	of	of	ADP
ftr-418	1159	17	indian	indian	ADJ
ftr-418	1159	18	gaming	gaming	NOUN
ftr-418	1159	19	.	.	PUNCT
ftr-418	1160	1	the	the	DET
ftr-418	1160	2	key	key	ADJ
ftr-418	1160	3	law	law	NOUN
ftr-418	1160	4	is	be	AUX
ftr-418	1160	5	the	the	DET
ftr-418	1160	6	indian	indian	PROPN
ftr-418	1160	7	gaming	gaming	NOUN
ftr-418	1160	8	regulatory	regulatory	ADJ
ftr-418	1160	9	act	act	NOUN
ftr-418	1160	10	(	(	PUNCT
ftr-418	1160	11	“	"	PUNCT
ftr-418	1160	12	igra	igra	PROPN
ftr-418	1160	13	”	"	PUNCT
ftr-418	1160	14	)	)	PUNCT
ftr-418	1160	15	.	.	PUNCT
ftr-418	1161	1	this	this	DET
ftr-418	1161	2	law	law	NOUN
ftr-418	1161	3	was	be	AUX
ftr-418	1161	4	passed	pass	VERB
ftr-418	1161	5	to195	to195	NOUN
ftr-418	1161	6	pacify	pacify	VERB
ftr-418	1161	7	the	the	DET
ftr-418	1161	8	states	state	NOUN
ftr-418	1161	9	,	,	PUNCT
ftr-418	1161	10	which	which	PRON
ftr-418	1161	11	had	have	AUX
ftr-418	1161	12	failed	fail	VERB
ftr-418	1161	13	in	in	ADP
ftr-418	1161	14	their	their	PRON
ftr-418	1161	15	attempt	attempt	NOUN
ftr-418	1161	16	to	to	PART
ftr-418	1161	17	prohibit	prohibit	VERB
ftr-418	1161	18	gambling	gambling	NOUN
ftr-418	1161	19	on	on	ADP
ftr-418	1161	20	indian	indian	ADJ
ftr-418	1161	21	reservations	reservation	NOUN
ftr-418	1161	22	within	within	ADP
ftr-418	1161	23	their	their	PRON
ftr-418	1161	24	borders	border	NOUN
ftr-418	1161	25	.	.	PUNCT
ftr-418	1162	1	a	a	DET
ftr-418	1162	2	detailed	detailed	ADJ
ftr-418	1162	3	review	review	NOUN
ftr-418	1162	4	of	of	ADP
ftr-418	1162	5	the	the	DET
ftr-418	1162	6	regulation196	regulation196	PROPN
ftr-418	1162	7	382	382	NUM
ftr-418	1162	8	florida	florida	PROPN
ftr-418	1162	9	tax	tax	NOUN
ftr-418	1162	10	review	review	NOUN
ftr-418	1162	11	[	[	X
ftr-418	1162	12	vol.6:4	vol.6:4	DET
ftr-418	1162	13	federal	federal	ADJ
ftr-418	1162	14	government	government	NOUN
ftr-418	1162	15	has	have	AUX
ftr-418	1162	16	granted	grant	VERB
ftr-418	1162	17	the	the	DET
ftr-418	1162	18	states	state	NOUN
ftr-418	1162	19	the	the	DET
ftr-418	1162	20	ability	ability	NOUN
ftr-418	1162	21	to	to	PART
ftr-418	1162	22	regulate	regulate	VERB
ftr-418	1162	23	certain	certain	ADJ
ftr-418	1162	24	criminal	criminal	ADJ
ftr-418	1162	25	acts	act	NOUN
ftr-418	1162	26	on	on	ADP
ftr-418	1162	27	indian	indian	ADJ
ftr-418	1162	28	reservations	reservation	NOUN
ftr-418	1162	29	within	within	ADP
ftr-418	1162	30	their	their	PRON
ftr-418	1162	31	borders	border	NOUN
ftr-418	1162	32	,	,	PUNCT
ftr-418	1162	33	but	but	CCONJ
ftr-418	1162	34	has	have	AUX
ftr-418	1162	35	not	not	PART
ftr-418	1162	36	given	give	VERB
ftr-418	1162	37	the	the	DET
ftr-418	1162	38	states	state	NOUN
ftr-418	1162	39	broad	broad	ADJ
ftr-418	1162	40	jurisdiction	jurisdiction	NOUN
ftr-418	1162	41	to	to	PART
ftr-418	1162	42	regulate	regulate	VERB
ftr-418	1162	43	civil	civil	ADJ
ftr-418	1162	44	matters	matter	NOUN
ftr-418	1162	45	on	on	ADP
ftr-418	1162	46	indian	indian	ADJ
ftr-418	1162	47	reservations	reservation	NOUN
ftr-418	1162	48	.	.	PUNCT
ftr-418	1163	1	see	see	VERB
ftr-418	1163	2	canby	canby	PROPN
ftr-418	1163	3	,	,	PUNCT
ftr-418	1163	4	supra	supra	PROPN
ftr-418	1163	5	note	note	NOUN
ftr-418	1163	6	3	3	NUM
ftr-418	1163	7	,	,	PUNCT
ftr-418	1163	8	at	at	ADP
ftr-418	1163	9	284	284	NUM
ftr-418	1163	10	-	-	SYM
ftr-418	1163	11	85	85	NUM
ftr-418	1163	12	.	.	PUNCT
ftr-418	1164	1	the	the	DET
ftr-418	1164	2	court	court	NOUN
ftr-418	1164	3	in	in	ADP
ftr-418	1164	4	cabazon	cabazon	PROPN
ftr-418	1164	5	viewed	view	VERB
ftr-418	1164	6	the	the	DET
ftr-418	1164	7	regulation	regulation	NOUN
ftr-418	1164	8	of	of	ADP
ftr-418	1164	9	indian	indian	ADJ
ftr-418	1164	10	gaming	gaming	NOUN
ftr-418	1164	11	as	as	ADP
ftr-418	1164	12	civil	civil	ADJ
ftr-418	1164	13	/	/	SYM
ftr-418	1164	14	regulatory	regulatory	NOUN
ftr-418	1164	15	in	in	ADP
ftr-418	1164	16	nature	nature	NOUN
ftr-418	1164	17	rather	rather	ADV
ftr-418	1164	18	than	than	ADP
ftr-418	1164	19	criminal	criminal	ADJ
ftr-418	1164	20	in	in	ADP
ftr-418	1164	21	nature	nature	NOUN
ftr-418	1164	22	–	–	PUNCT
ftr-418	1164	23	and	and	CCONJ
ftr-418	1164	24	thus	thus	ADV
ftr-418	1164	25	beyond	beyond	ADP
ftr-418	1164	26	the	the	DET
ftr-418	1164	27	power	power	NOUN
ftr-418	1164	28	of	of	ADP
ftr-418	1164	29	the	the	DET
ftr-418	1164	30	states	state	NOUN
ftr-418	1164	31	.	.	PUNCT
ftr-418	1165	1	cabazon	cabazon	PROPN
ftr-418	1165	2	,	,	PUNCT
ftr-418	1165	3	480	480	NUM
ftr-418	1165	4	u.s	u.s	PROPN
ftr-418	1165	5	.	.	PROPN
ftr-418	1165	6	at	at	ADP
ftr-418	1165	7	211	211	NUM
ftr-418	1165	8	-	-	SYM
ftr-418	1165	9	12	12	NUM
ftr-418	1165	10	.	.	PUNCT
ftr-418	1166	1	the	the	DET
ftr-418	1166	2	court	court	NOUN
ftr-418	1166	3	emphasized	emphasize	VERB
ftr-418	1166	4	the	the	DET
ftr-418	1166	5	fact	fact	NOUN
ftr-418	1166	6	that	that	SCONJ
ftr-418	1166	7	the	the	DET
ftr-418	1166	8	gaming	gaming	NOUN
ftr-418	1166	9	activities	activity	NOUN
ftr-418	1166	10	were	be	AUX
ftr-418	1166	11	consistent	consistent	ADJ
ftr-418	1166	12	with	with	ADP
ftr-418	1166	13	federal	federal	ADJ
ftr-418	1166	14	policy	policy	NOUN
ftr-418	1166	15	encouraging	encourage	VERB
ftr-418	1166	16	the	the	DET
ftr-418	1166	17	self	self	NOUN
ftr-418	1166	18	-	-	PUNCT
ftr-418	1166	19	sufficiency	sufficiency	NOUN
ftr-418	1166	20	and	and	CCONJ
ftr-418	1166	21	economic	economic	ADJ
ftr-418	1166	22	development	development	NOUN
ftr-418	1166	23	of	of	ADP
ftr-418	1166	24	indian	indian	ADJ
ftr-418	1166	25	reservations	reservation	NOUN
ftr-418	1166	26	.	.	PUNCT
ftr-418	1167	1	i	i	PRON
ftr-418	1167	2	d.	d.	PROPN
ftr-418	1167	3	at	at	ADP
ftr-418	1167	4	216	216	NUM
ftr-418	1167	5	.	.	PUNCT
ftr-418	1168	1	thus	thus	ADV
ftr-418	1168	2	,	,	PUNCT
ftr-418	1168	3	state	state	NOUN
ftr-418	1168	4	regulation	regulation	NOUN
ftr-418	1168	5	of	of	ADP
ftr-418	1168	6	indian	indian	ADJ
ftr-418	1168	7	gaming	gaming	NOUN
ftr-418	1168	8	was	be	AUX
ftr-418	1168	9	prohibited	prohibit	VERB
ftr-418	1168	10	and	and	CCONJ
ftr-418	1168	11	pre	pre	VERB
ftr-418	1168	12	-	-	VERB
ftr-418	1168	13	empted	empte	VERB
ftr-418	1168	14	by	by	ADP
ftr-418	1168	15	federal	federal	ADJ
ftr-418	1168	16	law	law	NOUN
ftr-418	1168	17	.	.	PUNCT
ftr-418	1169	1	i	i	PRON
ftr-418	1169	2	d.	d.	PROPN
ftr-418	1169	3	at	at	ADP
ftr-418	1169	4	221	221	NUM
ftr-418	1169	5	-	-	SYM
ftr-418	1169	6	22	22	NUM
ftr-418	1169	7	.	.	PUNCT
ftr-418	1170	1	cabazon	cabazon	PROPN
ftr-418	1170	2	set	set	VERB
ftr-418	1170	3	the	the	DET
ftr-418	1170	4	stage	stage	NOUN
ftr-418	1170	5	for	for	ADP
ftr-418	1170	6	the	the	DET
ftr-418	1170	7	expansion	expansion	NOUN
ftr-418	1170	8	of	of	ADP
ftr-418	1170	9	indian	indian	PROPN
ftr-418	1170	10	gaming	gaming	NOUN
ftr-418	1170	11	and	and	CCONJ
ftr-418	1170	12	led	lead	VERB
ftr-418	1170	13	to	to	ADP
ftr-418	1170	14	the	the	DET
ftr-418	1170	15	passage	passage	NOUN
ftr-418	1170	16	of	of	ADP
ftr-418	1170	17	the	the	DET
ftr-418	1170	18	igra	igra	PROPN
ftr-418	1170	19	–	–	PUNCT
ftr-418	1170	20	which	which	PRON
ftr-418	1170	21	“	"	PUNCT
ftr-418	1170	22	provided	provide	VERB
ftr-418	1170	23	novel	novel	ADJ
ftr-418	1170	24	responses	response	NOUN
ftr-418	1170	25	to	to	ADP
ftr-418	1170	26	the	the	DET
ftr-418	1170	27	competing	compete	VERB
ftr-418	1170	28	regulatory	regulatory	ADJ
ftr-418	1170	29	claims	claim	NOUN
ftr-418	1170	30	of	of	ADP
ftr-418	1170	31	the	the	DET
ftr-418	1170	32	federal	federal	ADJ
ftr-418	1170	33	government	government	NOUN
ftr-418	1170	34	,	,	PUNCT
ftr-418	1170	35	the	the	DET
ftr-418	1170	36	states	state	NOUN
ftr-418	1170	37	,	,	PUNCT
ftr-418	1170	38	and	and	CCONJ
ftr-418	1170	39	the	the	DET
ftr-418	1170	40	tribes	tribe	NOUN
ftr-418	1170	41	”	"	PUNCT
ftr-418	1170	42	over	over	ADP
ftr-418	1170	43	indian	indian	PROPN
ftr-418	1170	44	gaming	gaming	NOUN
ftr-418	1170	45	.	.	PUNCT
ftr-418	1171	1	canby	canby	PROPN
ftr-418	1171	2	,	,	PUNCT
ftr-418	1171	3	supra	supra	PROPN
ftr-418	1171	4	note	note	NOUN
ftr-418	1171	5	3	3	NUM
ftr-418	1171	6	,	,	PUNCT
ftr-418	1171	7	at	at	ADP
ftr-418	1171	8	287	287	NUM
ftr-418	1171	9	.	.	PUNCT
ftr-418	1172	1	under	under	ADP
ftr-418	1172	2	the	the	DET
ftr-418	1172	3	igra	igra	PROPN
ftr-418	1172	4	,	,	PUNCT
ftr-418	1172	5	the	the	DET
ftr-418	1172	6	states	state	NOUN
ftr-418	1172	7	were	be	AUX
ftr-418	1172	8	given	give	VERB
ftr-418	1172	9	a	a	DET
ftr-418	1172	10	voice	voice	NOUN
ftr-418	1172	11	in	in	ADP
ftr-418	1172	12	tribal	tribal	ADJ
ftr-418	1172	13	gaming	gaming	NOUN
ftr-418	1172	14	taking	take	VERB
ftr-418	1172	15	place	place	NOUN
ftr-418	1172	16	within	within	ADP
ftr-418	1172	17	their	their	PRON
ftr-418	1172	18	borders	border	NOUN
ftr-418	1172	19	via	via	ADP
ftr-418	1172	20	the	the	DET
ftr-418	1172	21	chance	chance	NOUN
ftr-418	1172	22	to	to	PART
ftr-418	1172	23	negotiate	negotiate	VERB
ftr-418	1172	24	a	a	DET
ftr-418	1172	25	tribal	tribal	ADJ
ftr-418	1172	26	-	-	PUNCT
ftr-418	1172	27	state	state	NOUN
ftr-418	1172	28	compact	compact	NOUN
ftr-418	1172	29	with	with	ADP
ftr-418	1172	30	the	the	DET
ftr-418	1172	31	tribes	tribe	NOUN
ftr-418	1172	32	wishing	wish	VERB
ftr-418	1172	33	to	to	PART
ftr-418	1172	34	operate	operate	VERB
ftr-418	1172	35	casinos	casino	NOUN
ftr-418	1172	36	.	.	PUNCT
ftr-418	1173	1	see	see	VERB
ftr-418	1173	2	infra	infra	NOUN
ftr-418	1173	3	note	note	VERB
ftr-418	1173	4	204	204	NUM
ftr-418	1173	5	.	.	PUNCT
ftr-418	1173	6	197	197	NUM
ftr-418	1173	7	.	.	PUNCT
ftr-418	1174	1	for	for	ADP
ftr-418	1174	2	a	a	DET
ftr-418	1174	3	comprehensive	comprehensive	ADJ
ftr-418	1174	4	analysis	analysis	NOUN
ftr-418	1174	5	of	of	ADP
ftr-418	1174	6	the	the	DET
ftr-418	1174	7	igra	igra	PROPN
ftr-418	1174	8	and	and	CCONJ
ftr-418	1174	9	a	a	DET
ftr-418	1174	10	history	history	NOUN
ftr-418	1174	11	of	of	ADP
ftr-418	1174	12	indian	indian	ADJ
ftr-418	1174	13	gaming	gaming	NOUN
ftr-418	1174	14	in	in	ADP
ftr-418	1174	15	general	general	ADJ
ftr-418	1174	16	,	,	PUNCT
ftr-418	1174	17	see	see	VERB
ftr-418	1174	18	william	william	PROPN
ftr-418	1174	19	e.	e.	PROPN
ftr-418	1174	20	horwtiz	horwtiz	PROPN
ftr-418	1174	21	,	,	PUNCT
ftr-418	1174	22	scope	scope	NOUN
ftr-418	1174	23	of	of	ADP
ftr-418	1174	24	gaming	gaming	NOUN
ftr-418	1174	25	under	under	ADP
ftr-418	1174	26	the	the	DET
ftr-418	1174	27	indian	indian	PROPN
ftr-418	1174	28	gaming	gaming	NOUN
ftr-418	1174	29	regulatory	regulatory	ADJ
ftr-418	1174	30	act	act	NOUN
ftr-418	1174	31	of	of	ADP
ftr-418	1174	32	1988	1988	NUM
ftr-418	1174	33	after	after	ADP
ftr-418	1174	34	rumsey	rumsey	PROPN
ftr-418	1174	35	v.	v.	PROPN
ftr-418	1174	36	wilson	wilson	PROPN
ftr-418	1174	37	:	:	PUNCT
ftr-418	1174	38	white	white	PROPN
ftr-418	1174	39	buffalo	buffalo	PROPN
ftr-418	1174	40	or	or	CCONJ
ftr-418	1174	41	brown	brown	ADJ
ftr-418	1174	42	cow	cow	NOUN
ftr-418	1174	43	?	?	PUNCT
ftr-418	1174	44	,	,	PUNCT
ftr-418	1174	45	14	14	NUM
ftr-418	1174	46	cardozo	cardozo	PROPN
ftr-418	1174	47	arts	arts	PROPN
ftr-418	1174	48	&	&	CCONJ
ftr-418	1174	49	ent	ent	PROPN
ftr-418	1174	50	.	.	PUNCT
ftr-418	1175	1	l.j	l.j	PROPN
ftr-418	1175	2	.	.	PROPN
ftr-418	1175	3	153	153	NUM
ftr-418	1175	4	,	,	PUNCT
ftr-418	1175	5	155	155	NUM
ftr-418	1175	6	-	-	SYM
ftr-418	1175	7	66	66	NUM
ftr-418	1175	8	,	,	PUNCT
ftr-418	1175	9	172	172	NUM
ftr-418	1175	10	-	-	SYM
ftr-418	1175	11	74	74	NUM
ftr-418	1175	12	(	(	PUNCT
ftr-418	1175	13	1996	1996	NUM
ftr-418	1175	14	)	)	PUNCT
ftr-418	1175	15	.	.	PUNCT
ftr-418	1176	1	198	198	NUM
ftr-418	1176	2	.	.	PUNCT
ftr-418	1177	1	25	25	NUM
ftr-418	1177	2	u.s.c	u.s.c	ADJ
ftr-418	1177	3	.	.	PUNCT
ftr-418	1178	1	§	§	PROPN
ftr-418	1178	2	2703(6	2703(6	PROPN
ftr-418	1178	3	)	)	PUNCT
ftr-418	1178	4	(	(	PUNCT
ftr-418	1178	5	2000	2000	NUM
ftr-418	1178	6	)	)	PUNCT
ftr-418	1178	7	.	.	PUNCT
ftr-418	1179	1	199	199	NUM
ftr-418	1179	2	.	.	X
ftr-418	1180	1	25	25	NUM
ftr-418	1180	2	u.s.c	u.s.c	ADJ
ftr-418	1180	3	.	.	PUNCT
ftr-418	1181	1	§	§	PROPN
ftr-418	1181	2	2710(a	2710(a	NUM
ftr-418	1181	3	)	)	PUNCT
ftr-418	1181	4	(	(	PUNCT
ftr-418	1181	5	2000	2000	NUM
ftr-418	1181	6	)	)	PUNCT
ftr-418	1181	7	.	.	PUNCT
ftr-418	1182	1	200	200	NUM
ftr-418	1182	2	.	.	PUNCT
ftr-418	1182	3	canby	canby	PROPN
ftr-418	1182	4	,	,	PUNCT
ftr-418	1182	5	supra	supra	PROPN
ftr-418	1182	6	note	note	NOUN
ftr-418	1182	7	3	3	NUM
ftr-418	1182	8	,	,	PUNCT
ftr-418	1182	9	at	at	ADP
ftr-418	1182	10	288	288	NUM
ftr-418	1182	11	.	.	PUNCT
ftr-418	1183	1	201	201	NUM
ftr-418	1183	2	.	.	PUNCT
ftr-418	1184	1	25	25	NUM
ftr-418	1184	2	u.s.c	u.s.c	ADJ
ftr-418	1184	3	.	.	PUNCT
ftr-418	1185	1	§	§	PROPN
ftr-418	1185	2	2703(7	2703(7	NUM
ftr-418	1185	3	)	)	PUNCT
ftr-418	1185	4	(	(	PUNCT
ftr-418	1185	5	2000	2000	NUM
ftr-418	1185	6	)	)	PUNCT
ftr-418	1185	7	.	.	PUNCT
ftr-418	1186	1	202	202	NUM
ftr-418	1186	2	.	.	X
ftr-418	1186	3	25	25	NUM
ftr-418	1186	4	u.s.c	u.s.c	ADJ
ftr-418	1186	5	.	.	PUNCT
ftr-418	1187	1	§	§	PROPN
ftr-418	1187	2	2703(8	2703(8	NUM
ftr-418	1187	3	)	)	PUNCT
ftr-418	1187	4	(	(	PUNCT
ftr-418	1187	5	2000	2000	NUM
ftr-418	1187	6	)	)	PUNCT
ftr-418	1187	7	.	.	PUNCT
ftr-418	1188	1	203	203	NUM
ftr-418	1188	2	.	.	X
ftr-418	1188	3	25	25	NUM
ftr-418	1188	4	u.s.c	u.s.c	ADJ
ftr-418	1188	5	.	.	PUNCT
ftr-418	1189	1	§	§	NOUN
ftr-418	1189	2	2710(a)(2	2710(a)(2	NOUN
ftr-418	1189	3	)	)	PUNCT
ftr-418	1189	4	,	,	PUNCT
ftr-418	1189	5	(	(	PUNCT
ftr-418	1189	6	d	d	X
ftr-418	1189	7	)	)	PUNCT
ftr-418	1189	8	(	(	PUNCT
ftr-418	1189	9	2000	2000	NUM
ftr-418	1189	10	)	)	PUNCT
ftr-418	1189	11	.	.	PUNCT
ftr-418	1190	1	204	204	NUM
ftr-418	1190	2	.	.	X
ftr-418	1190	3	25	25	NUM
ftr-418	1190	4	u.s.c	u.s.c	ADJ
ftr-418	1190	5	.	.	PUNCT
ftr-418	1191	1	§	§	PROPN
ftr-418	1191	2	2710(d)(1	2710(d)(1	NUM
ftr-418	1191	3	)	)	PUNCT
ftr-418	1191	4	(	(	PUNCT
ftr-418	1191	5	2000	2000	NUM
ftr-418	1191	6	)	)	PUNCT
ftr-418	1191	7	.	.	PUNCT
ftr-418	1192	1	a	a	DET
ftr-418	1192	2	detailed	detailed	ADJ
ftr-418	1192	3	discussion	discussion	NOUN
ftr-418	1192	4	of	of	ADP
ftr-418	1192	5	tribal	tribal	ADJ
ftr-418	1192	6	-	-	PUNCT
ftr-418	1192	7	state	state	NOUN
ftr-418	1192	8	compacts	compact	NOUN
ftr-418	1192	9	is	be	AUX
ftr-418	1192	10	beyond	beyond	ADP
ftr-418	1192	11	the	the	DET
ftr-418	1192	12	scope	scope	NOUN
ftr-418	1192	13	of	of	ADP
ftr-418	1192	14	this	this	DET
ftr-418	1192	15	article	article	NOUN
ftr-418	1192	16	.	.	PUNCT
ftr-418	1193	1	one	one	NUM
ftr-418	1193	2	point	point	NOUN
ftr-418	1193	3	is	be	AUX
ftr-418	1193	4	relevant	relevant	ADJ
ftr-418	1193	5	,	,	PUNCT
ftr-418	1193	6	however	however	ADV
ftr-418	1193	7	,	,	PUNCT
ftr-418	1193	8	to	to	ADP
ftr-418	1193	9	the	the	DET
ftr-418	1193	10	discussion	discussion	NOUN
ftr-418	1193	11	of	of	ADP
ftr-418	1193	12	policy	policy	NOUN
ftr-418	1193	13	issues	issue	NOUN
ftr-418	1193	14	in	in	ADP
ftr-418	1193	15	infra	infra	NOUN
ftr-418	1193	16	part	part	NOUN
ftr-418	1193	17	v.	v.	ADP
ftr-418	1193	18	compacts	compact	NOUN
ftr-418	1193	19	may	may	AUX
ftr-418	1193	20	include	include	VERB
ftr-418	1193	21	provisions	provision	NOUN
ftr-418	1193	22	whereby	whereby	SCONJ
ftr-418	1193	23	the	the	DET
ftr-418	1193	24	tribe	tribe	NOUN
ftr-418	1193	25	agrees	agree	VERB
ftr-418	1193	26	to	to	PART
ftr-418	1193	27	make	make	VERB
ftr-418	1193	28	certain	certain	ADJ
ftr-418	1193	29	payments	payment	NOUN
ftr-418	1193	30	to	to	ADP
ftr-418	1193	31	the	the	DET
ftr-418	1193	32	state	state	NOUN
ftr-418	1193	33	government	government	NOUN
ftr-418	1193	34	(	(	PUNCT
ftr-418	1193	35	not	not	PART
ftr-418	1193	36	called	call	VERB
ftr-418	1193	37	“	"	PUNCT
ftr-418	1193	38	taxes	taxis	NOUN
ftr-418	1193	39	”	"	PUNCT
ftr-418	1193	40	)	)	PUNCT
ftr-418	1193	41	.	.	PUNCT
ftr-418	1194	1	kevin	kevin	PROPN
ftr-418	1194	2	k.	k.	PROPN
ftr-418	1194	3	washburn	washburn	PROPN
ftr-418	1194	4	,	,	PUNCT
ftr-418	1194	5	indian	indian	PROPN
ftr-418	1194	6	gaming	gaming	NOUN
ftr-418	1194	7	:	:	PUNCT
ftr-418	1194	8	a	a	DET
ftr-418	1194	9	primer	primer	NOUN
ftr-418	1194	10	on	on	ADP
ftr-418	1194	11	the	the	DET
ftr-418	1194	12	development	development	NOUN
ftr-418	1194	13	of	of	ADP
ftr-418	1194	14	indian	indian	PROPN
ftr-418	1194	15	gaming	gaming	NOUN
ftr-418	1194	16	,	,	PUNCT
ftr-418	1194	17	the	the	DET
ftr-418	1194	18	nigc	nigc	ADJ
ftr-418	1194	19	and	and	CCONJ
ftr-418	1194	20	several	several	ADJ
ftr-418	1194	21	important	important	ADJ
ftr-418	1194	22	unresolved	unresolved	ADJ
ftr-418	1194	23	issues	issue	NOUN
ftr-418	1194	24	,	,	PUNCT
ftr-418	1194	25	a.b.a	a.b.a	NOUN
ftr-418	1194	26	.	.	NOUN
ftr-418	1194	27	center	center	NOUN
ftr-418	1194	28	for	for	ADP
ftr-418	1194	29	continuing	continue	VERB
ftr-418	1194	30	legal	legal	ADJ
ftr-418	1194	31	education	education	NOUN
ftr-418	1194	32	(	(	PUNCT
ftr-418	1194	33	feb	feb	PROPN
ftr-418	1194	34	.	.	PROPN
ftr-418	1194	35	7	7	NUM
ftr-418	1194	36	-	-	SYM
ftr-418	1194	37	8	8	NUM
ftr-418	1194	38	,	,	PUNCT
ftr-418	1194	39	2002	2002	NUM
ftr-418	1194	40	)	)	PUNCT
ftr-418	1194	41	,	,	PUNCT
ftr-418	1194	42	wl	wl	PROPN
ftr-418	1194	43	n02genb	n02genb	PROPN
ftr-418	1194	44	aba	aba	PROPN
ftr-418	1194	45	-	-	PUNCT
ftr-418	1194	46	lgled	lgle	VERB
ftr-418	1194	47	d-1	d-1	NOUN
ftr-418	1194	48	.	.	PUNCT
ftr-418	1195	1	these	these	PRON
ftr-418	1195	2	are	be	AUX
ftr-418	1195	3	generally	generally	ADV
ftr-418	1195	4	allowed	allow	VERB
ftr-418	1195	5	only	only	ADV
ftr-418	1195	6	where	where	SCONJ
ftr-418	1195	7	there	there	PRON
ftr-418	1195	8	is	be	VERB
ftr-418	1195	9	consideration	consideration	NOUN
ftr-418	1195	10	for	for	ADP
ftr-418	1195	11	the	the	DET
ftr-418	1195	12	payment	payment	NOUN
ftr-418	1195	13	—	—	PUNCT
ftr-418	1195	14	for	for	ADP
ftr-418	1195	15	example	example	NOUN
ftr-418	1195	16	,	,	PUNCT
ftr-418	1195	17	where	where	SCONJ
ftr-418	1195	18	the	the	DET
ftr-418	1195	19	state	state	NOUN
ftr-418	1195	20	grants	grant	VERB
ftr-418	1195	21	the	the	DET
ftr-418	1195	22	tribe	tribe	NOUN
ftr-418	1195	23	a	a	DET
ftr-418	1195	24	monopoly	monopoly	NOUN
ftr-418	1195	25	to	to	PART
ftr-418	1195	26	operate	operate	VERB
ftr-418	1195	27	slot	slot	NOUN
ftr-418	1195	28	machines	machine	NOUN
ftr-418	1195	29	.	.	PUNCT
ftr-418	1196	1	i	i	PRON
ftr-418	1196	2	d.	d.	PROPN
ftr-418	1196	3	payments	payment	NOUN
ftr-418	1196	4	can	can	AUX
ftr-418	1196	5	be	be	AUX
ftr-418	1196	6	significant	significant	ADJ
ftr-418	1196	7	.	.	PUNCT
ftr-418	1197	1	for	for	ADP
ftr-418	1197	2	example	example	NOUN
ftr-418	1197	3	,	,	PUNCT
ftr-418	1197	4	connecticut	connecticut	PROPN
ftr-418	1197	5	is	be	AUX
ftr-418	1197	6	entitled	entitle	VERB
ftr-418	1197	7	to	to	ADP
ftr-418	1197	8	25	25	NUM
ftr-418	1197	9	%	%	NOUN
ftr-418	1197	10	of	of	ADP
ftr-418	1197	11	the	the	DET
ftr-418	1197	12	monthly	monthly	ADJ
ftr-418	1197	13	slot	slot	NOUN
ftr-418	1197	14	machine	machine	NOUN
ftr-418	1197	15	revenue	revenue	NOUN
ftr-418	1197	16	earned	earn	VERB
ftr-418	1197	17	at	at	ADP
ftr-418	1197	18	the	the	DET
ftr-418	1197	19	foxwoods	foxwood	NOUN
ftr-418	1197	20	and	and	CCONJ
ftr-418	1197	21	mohegan	mohegan	PROPN
ftr-418	1197	22	sun	sun	PROPN
ftr-418	1197	23	casinos	casino	NOUN
ftr-418	1197	24	under	under	ADP
ftr-418	1197	25	its	its	PRON
ftr-418	1197	26	compacts	compact	NOUN
ftr-418	1197	27	with	with	ADP
ftr-418	1197	28	the	the	DET
ftr-418	1197	29	mashantucket	mashantucket	NOUN
ftr-418	1197	30	pequot	pequot	PROPN
ftr-418	1197	31	and	and	CCONJ
ftr-418	1197	32	the	the	DET
ftr-418	1197	33	mohegan	mohegan	PROPN
ftr-418	1197	34	tribes	tribe	NOUN
ftr-418	1197	35	.	.	PUNCT
ftr-418	1198	1	rick	rick	PROPN
ftr-418	1198	2	green	green	PROPN
ftr-418	1198	3	,	,	PUNCT
ftr-418	1198	4	slots	slot	NOUN
ftr-418	1198	5	revenue	revenue	NOUN
ftr-418	1198	6	rises	rise	VERB
ftr-418	1198	7	5.4	5.4	NUM
ftr-418	1198	8	%	%	NOUN
ftr-418	1198	9	,	,	PUNCT
ftr-418	1198	10	of	of	ADP
ftr-418	1198	11	indian	indian	ADJ
ftr-418	1198	12	gaming	gaming	NOUN
ftr-418	1198	13	is	be	AUX
ftr-418	1198	14	beyond	beyond	ADP
ftr-418	1198	15	the	the	DET
ftr-418	1198	16	scope	scope	NOUN
ftr-418	1198	17	of	of	ADP
ftr-418	1198	18	this	this	DET
ftr-418	1198	19	article	article	NOUN
ftr-418	1198	20	,	,	PUNCT
ftr-418	1198	21	but	but	CCONJ
ftr-418	1198	22	some	some	PRON
ftr-418	1198	23	of	of	ADP
ftr-418	1198	24	the	the	DET
ftr-418	1198	25	key	key	ADJ
ftr-418	1198	26	provisions	provision	NOUN
ftr-418	1198	27	are	be	AUX
ftr-418	1198	28	summarized	summarize	VERB
ftr-418	1198	29	here	here	ADV
ftr-418	1198	30	.	.	PUNCT
ftr-418	1199	1	197	197	NUM
ftr-418	1199	2	first	first	ADV
ftr-418	1199	3	,	,	PUNCT
ftr-418	1199	4	the	the	DET
ftr-418	1199	5	igra	igra	PROPN
ftr-418	1199	6	divides	divide	VERB
ftr-418	1199	7	gaming	game	VERB
ftr-418	1199	8	into	into	ADP
ftr-418	1199	9	classes	class	NOUN
ftr-418	1199	10	.	.	PUNCT
ftr-418	1200	1	class	class	NOUN
ftr-418	1200	2	i	i	PRON
ftr-418	1200	3	gaming	gaming	NOUN
ftr-418	1200	4	includes	include	VERB
ftr-418	1200	5	ceremonial	ceremonial	ADJ
ftr-418	1200	6	or	or	CCONJ
ftr-418	1200	7	traditional	traditional	ADJ
ftr-418	1200	8	indian	indian	ADJ
ftr-418	1200	9	games	game	NOUN
ftr-418	1200	10	.	.	PUNCT
ftr-418	1201	1	such	such	ADJ
ftr-418	1201	2	games	game	NOUN
ftr-418	1201	3	are	be	AUX
ftr-418	1201	4	not	not	PART
ftr-418	1201	5	regulated	regulate	VERB
ftr-418	1201	6	by	by	ADP
ftr-418	1201	7	the198	the198	PROPN
ftr-418	1201	8	igra	igra	PROPN
ftr-418	1201	9	and	and	CCONJ
ftr-418	1201	10	tend	tend	VERB
ftr-418	1201	11	to	to	PART
ftr-418	1201	12	generate	generate	VERB
ftr-418	1201	13	insignificant	insignificant	ADJ
ftr-418	1201	14	revenues	revenue	NOUN
ftr-418	1201	15	.	.	PUNCT
ftr-418	1202	1	class	class	NOUN
ftr-418	1202	2	ii	ii	PROPN
ftr-418	1202	3	gaming	gaming	NOUN
ftr-418	1202	4	includes199	includes199	VERB
ftr-418	1202	5	200	200	NUM
ftr-418	1202	6	bingo	bingo	NOUN
ftr-418	1202	7	and	and	CCONJ
ftr-418	1202	8	related	related	ADJ
ftr-418	1202	9	games	game	NOUN
ftr-418	1202	10	and	and	CCONJ
ftr-418	1202	11	certain	certain	ADJ
ftr-418	1202	12	card	card	NOUN
ftr-418	1202	13	games	game	NOUN
ftr-418	1202	14	.	.	PUNCT
ftr-418	1203	1	class	class	NOUN
ftr-418	1203	2	iii	iii	PROPN
ftr-418	1203	3	gaming	gaming	NOUN
ftr-418	1203	4	includes201	includes201	PROPN
ftr-418	1203	5	all	all	DET
ftr-418	1203	6	other	other	ADJ
ftr-418	1203	7	games	game	NOUN
ftr-418	1203	8	.	.	PUNCT
ftr-418	1204	1	thus	thus	ADV
ftr-418	1204	2	,	,	PUNCT
ftr-418	1204	3	class	class	NOUN
ftr-418	1204	4	iii	iii	NOUN
ftr-418	1204	5	includes	include	VERB
ftr-418	1204	6	most	most	ADJ
ftr-418	1204	7	casino	casino	NOUN
ftr-418	1204	8	type	type	NOUN
ftr-418	1204	9	games	game	NOUN
ftr-418	1204	10	,	,	PUNCT
ftr-418	1204	11	such	such	ADJ
ftr-418	1204	12	as202	as202	PROPN
ftr-418	1204	13	blackjack	blackjack	NOUN
ftr-418	1204	14	,	,	PUNCT
ftr-418	1204	15	craps	crap	NOUN
ftr-418	1204	16	,	,	PUNCT
ftr-418	1204	17	slot	slot	NOUN
ftr-418	1204	18	machines	machine	NOUN
ftr-418	1204	19	,	,	PUNCT
ftr-418	1204	20	etc	etc	X
ftr-418	1204	21	.	.	X
ftr-418	1205	1	both	both	PRON
ftr-418	1205	2	class	class	PROPN
ftr-418	1205	3	ii	ii	PROPN
ftr-418	1205	4	and	and	CCONJ
ftr-418	1205	5	class	class	NOUN
ftr-418	1205	6	iii	iii	NOUN
ftr-418	1205	7	gaming	gaming	NOUN
ftr-418	1205	8	are	be	AUX
ftr-418	1205	9	subject	subject	ADJ
ftr-418	1205	10	to	to	ADP
ftr-418	1205	11	regulation	regulation	NOUN
ftr-418	1205	12	under	under	ADP
ftr-418	1205	13	the	the	DET
ftr-418	1205	14	igra	igra	PROPN
ftr-418	1205	15	.	.	PUNCT
ftr-418	1205	16	class	class	NOUN
ftr-418	1205	17	iii	iii	PROPN
ftr-418	1205	18	gaming	gaming	NOUN
ftr-418	1205	19	may	may	AUX
ftr-418	1205	20	only	only	ADV
ftr-418	1205	21	be203	be203	NOUN
ftr-418	1205	22	conducted	conduct	VERB
ftr-418	1205	23	with	with	ADP
ftr-418	1205	24	the	the	DET
ftr-418	1205	25	consent	consent	NOUN
ftr-418	1205	26	of	of	ADP
ftr-418	1205	27	the	the	DET
ftr-418	1205	28	state	state	NOUN
ftr-418	1205	29	in	in	ADP
ftr-418	1205	30	which	which	PRON
ftr-418	1205	31	the	the	DET
ftr-418	1205	32	tribe	tribe	NOUN
ftr-418	1205	33	is	be	AUX
ftr-418	1205	34	located	locate	VERB
ftr-418	1205	35	under	under	ADP
ftr-418	1205	36	a	a	DET
ftr-418	1205	37	tribal	tribal	ADJ
ftr-418	1205	38	-	-	PUNCT
ftr-418	1205	39	state	state	NOUN
ftr-418	1205	40	compact	compact	NOUN
ftr-418	1205	41	.	.	PUNCT
ftr-418	1206	1	204	204	NUM
ftr-418	1206	2	2004	2004	NUM
ftr-418	1206	3	]	]	PUNCT
ftr-418	1206	4	leaving	leave	VERB
ftr-418	1206	5	money	money	NOUN
ftr-418	1206	6	on	on	ADP
ftr-418	1206	7	the	the	DET
ftr-418	1206	8	table(s	table(s	NOUN
ftr-418	1206	9	)	)	PUNCT
ftr-418	1206	10	383	383	NUM
ftr-418	1206	11	hartford	hartford	NOUN
ftr-418	1206	12	courant	courant	PROPN
ftr-418	1206	13	,	,	PUNCT
ftr-418	1206	14	nov	nov	PROPN
ftr-418	1206	15	.	.	PROPN
ftr-418	1206	16	16	16	NUM
ftr-418	1206	17	,	,	PUNCT
ftr-418	1206	18	2002	2002	NUM
ftr-418	1206	19	,	,	PUNCT
ftr-418	1206	20	at	at	ADP
ftr-418	1206	21	b5	b5	PROPN
ftr-418	1206	22	.	.	PUNCT
ftr-418	1207	1	since	since	SCONJ
ftr-418	1207	2	the	the	DET
ftr-418	1207	3	casinos	casino	NOUN
ftr-418	1207	4	opened	open	VERB
ftr-418	1207	5	(	(	PUNCT
ftr-418	1207	6	foxwoods	foxwood	NOUN
ftr-418	1207	7	in	in	ADP
ftr-418	1207	8	1992	1992	NUM
ftr-418	1207	9	and	and	CCONJ
ftr-418	1207	10	mohegan	mohegan	PROPN
ftr-418	1207	11	sun	sun	PROPN
ftr-418	1207	12	in	in	ADP
ftr-418	1207	13	1996	1996	NUM
ftr-418	1207	14	)	)	PUNCT
ftr-418	1207	15	,	,	PUNCT
ftr-418	1207	16	the	the	DET
ftr-418	1207	17	tribes	tribe	NOUN
ftr-418	1207	18	have	have	AUX
ftr-418	1207	19	remitted	remit	VERB
ftr-418	1207	20	approximately	approximately	ADV
ftr-418	1207	21	$	$	SYM
ftr-418	1207	22	2.3	2.3	NUM
ftr-418	1207	23	billion	billion	NUM
ftr-418	1207	24	to	to	ADP
ftr-418	1207	25	the	the	DET
ftr-418	1207	26	state	state	NOUN
ftr-418	1207	27	of	of	ADP
ftr-418	1207	28	connecticut	connecticut	PROPN
ftr-418	1207	29	.	.	PUNCT
ftr-418	1208	1	i	i	PRON
ftr-418	1208	2	d.	d.	PROPN
ftr-418	1208	3	205	205	NUM
ftr-418	1208	4	.	.	PUNCT
ftr-418	1208	5	25	25	NUM
ftr-418	1208	6	u.s.c	u.s.c	ADJ
ftr-418	1208	7	.	.	PUNCT
ftr-418	1209	1	§	§	PROPN
ftr-418	1209	2	2710(b)(2)(b	2710(b)(2)(b	NUM
ftr-418	1209	3	)	)	PUNCT
ftr-418	1209	4	(	(	PUNCT
ftr-418	1209	5	2000	2000	NUM
ftr-418	1209	6	)	)	PUNCT
ftr-418	1209	7	(	(	PUNCT
ftr-418	1209	8	referring	refer	VERB
ftr-418	1209	9	to	to	ADP
ftr-418	1209	10	class	class	PROPN
ftr-418	1209	11	ii	ii	PROPN
ftr-418	1209	12	gaming	gaming	NOUN
ftr-418	1209	13	)	)	PUNCT
ftr-418	1209	14	;	;	PUNCT
ftr-418	1209	15	25	25	NUM
ftr-418	1209	16	u.s.c	u.s.c	NOUN
ftr-418	1209	17	.	.	PUNCT
ftr-418	1210	1	§	§	PROPN
ftr-418	1210	2	2710(d)(1)(a)(ii	2710(d)(1)(a)(ii	NUM
ftr-418	1210	3	)	)	PUNCT
ftr-418	1210	4	(	(	PUNCT
ftr-418	1210	5	2000	2000	NUM
ftr-418	1210	6	)	)	PUNCT
ftr-418	1210	7	(	(	PUNCT
ftr-418	1210	8	applying	apply	VERB
ftr-418	1210	9	§	§	PROPN
ftr-418	1210	10	2710(b	2710(b	NOUN
ftr-418	1210	11	)	)	PUNCT
ftr-418	1210	12	to	to	ADP
ftr-418	1210	13	class	class	NOUN
ftr-418	1210	14	iii	iii	NOUN
ftr-418	1210	15	gaming	gaming	NOUN
ftr-418	1210	16	)	)	PUNCT
ftr-418	1210	17	.	.	PUNCT
ftr-418	1211	1	206	206	NUM
ftr-418	1211	2	.	.	X
ftr-418	1212	1	25	25	NUM
ftr-418	1212	2	u.s.c	u.s.c	ADJ
ftr-418	1212	3	.	.	PUNCT
ftr-418	1213	1	§	§	PROPN
ftr-418	1213	2	2710(b)(3	2710(b)(3	NUM
ftr-418	1213	3	)	)	PUNCT
ftr-418	1213	4	(	(	PUNCT
ftr-418	1213	5	2000	2000	NUM
ftr-418	1213	6	)	)	PUNCT
ftr-418	1213	7	(	(	PUNCT
ftr-418	1213	8	referring	refer	VERB
ftr-418	1213	9	to	to	ADP
ftr-418	1213	10	class	class	PROPN
ftr-418	1213	11	ii	ii	PROPN
ftr-418	1213	12	gaming	gaming	NOUN
ftr-418	1213	13	)	)	PUNCT
ftr-418	1213	14	;	;	PUNCT
ftr-418	1213	15	25	25	NUM
ftr-418	1213	16	u.s.c	u.s.c	NOUN
ftr-418	1213	17	.	.	PUNCT
ftr-418	1214	1	§	§	PROPN
ftr-418	1214	2	2710(d)(1)(a)(ii	2710(d)(1)(a)(ii	NUM
ftr-418	1214	3	)	)	PUNCT
ftr-418	1214	4	(	(	PUNCT
ftr-418	1214	5	2002	2002	NUM
ftr-418	1214	6	)	)	PUNCT
ftr-418	1214	7	(	(	PUNCT
ftr-418	1214	8	applying	apply	VERB
ftr-418	1214	9	§	§	PROPN
ftr-418	1214	10	2710(b	2710(b	NOUN
ftr-418	1214	11	)	)	PUNCT
ftr-418	1214	12	to	to	ADP
ftr-418	1214	13	class	class	NOUN
ftr-418	1214	14	iii	iii	NOUN
ftr-418	1214	15	gaming	gaming	NOUN
ftr-418	1214	16	)	)	PUNCT
ftr-418	1214	17	.	.	PUNCT
ftr-418	1215	1	procedures	procedure	NOUN
ftr-418	1215	2	for	for	ADP
ftr-418	1215	3	requesting	request	VERB
ftr-418	1215	4	department	department	NOUN
ftr-418	1215	5	of	of	ADP
ftr-418	1215	6	interior	interior	ADJ
ftr-418	1215	7	approval	approval	NOUN
ftr-418	1215	8	of	of	ADP
ftr-418	1215	9	revenue	revenue	NOUN
ftr-418	1215	10	allocation	allocation	NOUN
ftr-418	1215	11	plans	plan	NOUN
ftr-418	1215	12	is	be	AUX
ftr-418	1215	13	set	set	VERB
ftr-418	1215	14	forth	forth	ADV
ftr-418	1215	15	at	at	ADP
ftr-418	1215	16	25	25	NUM
ftr-418	1215	17	c.f.r	c.f.r	NOUN
ftr-418	1215	18	.	.	PUNCT
ftr-418	1216	1	§	§	PROPN
ftr-418	1216	2	290	290	NUM
ftr-418	1216	3	(	(	PUNCT
ftr-418	1216	4	2002	2002	NUM
ftr-418	1216	5	)	)	PUNCT
ftr-418	1216	6	.	.	PUNCT
ftr-418	1217	1	as	as	ADP
ftr-418	1217	2	of	of	ADP
ftr-418	1217	3	february	february	PROPN
ftr-418	1217	4	,	,	PUNCT
ftr-418	1217	5	2002	2002	NUM
ftr-418	1217	6	,	,	PUNCT
ftr-418	1217	7	the	the	DET
ftr-418	1217	8	secretary	secretary	NOUN
ftr-418	1217	9	of	of	ADP
ftr-418	1217	10	the	the	DET
ftr-418	1217	11	interior	interior	PROPN
ftr-418	1217	12	had	have	AUX
ftr-418	1217	13	approved	approve	VERB
ftr-418	1217	14	approximately	approximately	ADV
ftr-418	1217	15	sixty	sixty	NUM
ftr-418	1217	16	tribal	tribal	ADJ
ftr-418	1217	17	revenue	revenue	NOUN
ftr-418	1217	18	allocation	allocation	NOUN
ftr-418	1217	19	plans	plan	NOUN
ftr-418	1217	20	.	.	PUNCT
ftr-418	1218	1	washburn	washburn	PROPN
ftr-418	1218	2	,	,	PUNCT
ftr-418	1218	3	supra	supra	PROPN
ftr-418	1218	4	note	note	NOUN
ftr-418	1218	5	204	204	NUM
ftr-418	1218	6	.	.	PUNCT
ftr-418	1218	7	207	207	NUM
ftr-418	1218	8	.	.	PUNCT
ftr-418	1219	1	25	25	NUM
ftr-418	1219	2	u.s.c	u.s.c	ADJ
ftr-418	1219	3	.	.	PUNCT
ftr-418	1220	1	§	§	PROPN
ftr-418	1220	2	2710(b)(3)(d	2710(b)(3)(d	NUM
ftr-418	1220	3	)	)	PUNCT
ftr-418	1220	4	(	(	PUNCT
ftr-418	1220	5	2000	2000	NUM
ftr-418	1220	6	)	)	PUNCT
ftr-418	1220	7	.	.	PUNCT
ftr-418	1221	1	the	the	DET
ftr-418	1221	2	tribe	tribe	NOUN
ftr-418	1221	3	must	must	AUX
ftr-418	1221	4	notify	notify	VERB
ftr-418	1221	5	the	the	DET
ftr-418	1221	6	tribe	tribe	NOUN
ftr-418	1221	7	members	member	NOUN
ftr-418	1221	8	of	of	ADP
ftr-418	1221	9	this	this	DET
ftr-418	1221	10	tax	tax	NOUN
ftr-418	1221	11	obligation	obligation	NOUN
ftr-418	1221	12	when	when	SCONJ
ftr-418	1221	13	the	the	DET
ftr-418	1221	14	payments	payment	NOUN
ftr-418	1221	15	are	be	AUX
ftr-418	1221	16	made	make	VERB
ftr-418	1221	17	.	.	PUNCT
ftr-418	1222	1	i	i	PRON
ftr-418	1222	2	d.	d.	PROPN
ftr-418	1222	3	208	208	NUM
ftr-418	1222	4	.	.	PUNCT
ftr-418	1223	1	irc	irc	PROPN
ftr-418	1223	2	§	§	PROPN
ftr-418	1223	3	3402(r	3402(r	NUM
ftr-418	1223	4	)	)	PUNCT
ftr-418	1223	5	.	.	PUNCT
ftr-418	1224	1	only	only	ADV
ftr-418	1224	2	distributions	distribution	NOUN
ftr-418	1224	3	with	with	ADP
ftr-418	1224	4	respect	respect	NOUN
ftr-418	1224	5	to	to	ADP
ftr-418	1224	6	class	class	PROPN
ftr-418	1224	7	ii	ii	PROPN
ftr-418	1224	8	&	&	CCONJ
ftr-418	1224	9	iii	iii	PROPN
ftr-418	1224	10	gaming	gaming	NOUN
ftr-418	1224	11	revenue	revenue	NOUN
ftr-418	1224	12	are	be	AUX
ftr-418	1224	13	subject	subject	ADJ
ftr-418	1224	14	to	to	ADP
ftr-418	1224	15	withholding	withholding	NOUN
ftr-418	1224	16	.	.	PUNCT
ftr-418	1225	1	this	this	PRON
ftr-418	1225	2	presumably	presumably	ADV
ftr-418	1225	3	means	mean	VERB
ftr-418	1225	4	that	that	SCONJ
ftr-418	1225	5	such	such	ADJ
ftr-418	1225	6	revenue	revenue	NOUN
ftr-418	1225	7	should	should	AUX
ftr-418	1225	8	be	be	AUX
ftr-418	1225	9	tracked	track	VERB
ftr-418	1225	10	separately	separately	ADV
ftr-418	1225	11	from	from	ADP
ftr-418	1225	12	class	class	NOUN
ftr-418	1225	13	i	i	PROPN
ftr-418	1225	14	and	and	CCONJ
ftr-418	1225	15	other	other	ADJ
ftr-418	1225	16	revenue	revenue	NOUN
ftr-418	1225	17	.	.	PUNCT
ftr-418	1226	1	as	as	SCONJ
ftr-418	1226	2	noted	note	VERB
ftr-418	1226	3	above	above	ADV
ftr-418	1226	4	,	,	PUNCT
ftr-418	1226	5	however	however	ADV
ftr-418	1226	6	,	,	PUNCT
ftr-418	1226	7	class	class	NOUN
ftr-418	1226	8	i	i	PRON
ftr-418	1226	9	revenue	revenue	NOUN
ftr-418	1226	10	is	be	AUX
ftr-418	1226	11	usually	usually	ADV
ftr-418	1226	12	not	not	PART
ftr-418	1226	13	material	material	ADJ
ftr-418	1226	14	.	.	PUNCT
ftr-418	1227	1	209	209	NUM
ftr-418	1227	2	.	.	PUNCT
ftr-418	1228	1	25	25	NUM
ftr-418	1228	2	u.s.c	u.s.c	ADJ
ftr-418	1228	3	.	.	PUNCT
ftr-418	1229	1	§	§	PROPN
ftr-418	1229	2	§	§	PROPN
ftr-418	1229	3	2705(a)(1)-(2	2705(a)(1)-(2	NUM
ftr-418	1229	4	)	)	PUNCT
ftr-418	1229	5	;	;	PUNCT
ftr-418	1229	6	2713(a)(1)-(b)(1	2713(a)(1)-(b)(1	NUM
ftr-418	1229	7	)	)	PUNCT
ftr-418	1229	8	,	,	PUNCT
ftr-418	1229	9	2706(a)(5	2706(a)(5	NUM
ftr-418	1229	10	)	)	PUNCT
ftr-418	1229	11	(	(	PUNCT
ftr-418	1229	12	2000	2000	NUM
ftr-418	1229	13	)	)	PUNCT
ftr-418	1229	14	.	.	PUNCT
ftr-418	1230	1	see	see	VERB
ftr-418	1230	2	,	,	PUNCT
ftr-418	1230	3	e.g.	e.g.	ADV
ftr-418	1230	4	,	,	PUNCT
ftr-418	1230	5	united	united	PROPN
ftr-418	1230	6	states	states	PROPN
ftr-418	1230	7	v.	v.	ADP
ftr-418	1230	8	santee	santee	PROPN
ftr-418	1230	9	sioux	sioux	PROPN
ftr-418	1230	10	tribe	tribe	PROPN
ftr-418	1230	11	of	of	ADP
ftr-418	1230	12	nebraska	nebraska	PROPN
ftr-418	1230	13	,	,	PUNCT
ftr-418	1230	14	135	135	NUM
ftr-418	1230	15	f.3d	f.3d	NUM
ftr-418	1230	16	558	558	NUM
ftr-418	1230	17	(	(	PUNCT
ftr-418	1230	18	8th	8th	ADJ
ftr-418	1230	19	cir	cir	NOUN
ftr-418	1230	20	.	.	PUNCT
ftr-418	1230	21	1998	1998	NUM
ftr-418	1230	22	)	)	PUNCT
ftr-418	1230	23	(	(	PUNCT
ftr-418	1230	24	upholding	uphold	VERB
ftr-418	1230	25	an	an	DET
ftr-418	1230	26	order	order	NOUN
ftr-418	1230	27	of	of	ADP
ftr-418	1230	28	the	the	DET
ftr-418	1230	29	national	national	PROPN
ftr-418	1230	30	indian	indian	PROPN
ftr-418	1230	31	gaming	gaming	PROPN
ftr-418	1230	32	commission	commission	PROPN
ftr-418	1230	33	to	to	PART
ftr-418	1230	34	close	close	VERB
ftr-418	1230	35	a	a	DET
ftr-418	1230	36	gaming	gaming	NOUN
ftr-418	1230	37	facility	facility	NOUN
ftr-418	1230	38	that	that	PRON
ftr-418	1230	39	was	be	AUX
ftr-418	1230	40	being	be	AUX
ftr-418	1230	41	operated	operate	VERB
ftr-418	1230	42	by	by	ADP
ftr-418	1230	43	the	the	DET
ftr-418	1230	44	santee	santee	PROPN
ftr-418	1230	45	sioux	sioux	ADJ
ftr-418	1230	46	tribe	tribe	NOUN
ftr-418	1230	47	without	without	ADP
ftr-418	1230	48	a	a	DET
ftr-418	1230	49	state	state	NOUN
ftr-418	1230	50	-	-	PUNCT
ftr-418	1230	51	tribal	tribal	ADJ
ftr-418	1230	52	compact	compact	NOUN
ftr-418	1230	53	as	as	SCONJ
ftr-418	1230	54	required	require	VERB
ftr-418	1230	55	by	by	ADP
ftr-418	1230	56	the	the	DET
ftr-418	1230	57	igra	igra	PROPN
ftr-418	1230	58	)	)	PUNCT
ftr-418	1230	59	.	.	PUNCT
ftr-418	1231	1	210	210	NUM
ftr-418	1231	2	.	.	PUNCT
ftr-418	1232	1	the	the	DET
ftr-418	1232	2	information	information	NOUN
ftr-418	1232	3	on	on	ADP
ftr-418	1232	4	the	the	DET
ftr-418	1232	5	proposed	propose	VERB
ftr-418	1232	6	tax	tax	NOUN
ftr-418	1232	7	was	be	AUX
ftr-418	1232	8	taken	take	VERB
ftr-418	1232	9	from	from	ADP
ftr-418	1232	10	kathleen	kathleen	PROPN
ftr-418	1232	11	m.	m.	NOUN
ftr-418	1232	12	nilles	nille	NOUN
ftr-418	1232	13	,	,	PUNCT
ftr-418	1232	14	commentator	commentator	NOUN
ftr-418	1232	15	says	say	VERB
ftr-418	1232	16	tax	tax	NOUN
ftr-418	1232	17	on	on	ADP
ftr-418	1232	18	tribal	tribal	ADJ
ftr-418	1232	19	gaming	gaming	NOUN
ftr-418	1232	20	would	would	AUX
ftr-418	1232	21	be	be	AUX
ftr-418	1232	22	unconstitutional	unconstitutional	ADJ
ftr-418	1232	23	,	,	PUNCT
ftr-418	1232	24	tax	tax	NOUN
ftr-418	1232	25	notes	note	NOUN
ftr-418	1232	26	today	today	NOUN
ftr-418	1232	27	,	,	PUNCT
ftr-418	1232	28	nov	nov	PROPN
ftr-418	1232	29	.	.	PROPN
ftr-418	1232	30	30	30	NUM
ftr-418	1232	31	,	,	PUNCT
ftr-418	1232	32	1995	1995	NUM
ftr-418	1232	33	,	,	PUNCT
ftr-418	1232	34	lexis	lexis	X
ftr-418	1232	35	,	,	PUNCT
ftr-418	1232	36	95	95	NUM
ftr-418	1232	37	tnt233	tnt233	NOUN
ftr-418	1232	38	-	-	PUNCT
ftr-418	1232	39	40	40	NUM
ftr-418	1233	1	[	[	X
ftr-418	1233	2	hereinafter	hereinafter	NOUN
ftr-418	1233	3	foxwoods	foxwood	VERB
ftr-418	1233	4	memo	memo	NOUN
ftr-418	1233	5	]	]	PUNCT
ftr-418	1233	6	.	.	PUNCT
ftr-418	1234	1	nilles	nille	NOUN
ftr-418	1234	2	’s	’s	PART
ftr-418	1234	3	piece	piece	NOUN
ftr-418	1234	4	was	be	AUX
ftr-418	1234	5	commissioned	commission	VERB
ftr-418	1234	6	by	by	ADP
ftr-418	1234	7	the	the	DET
ftr-418	1234	8	mashantucket	mashantucket	NOUN
ftr-418	1234	9	pequot	pequot	PROPN
ftr-418	1234	10	tribe	tribe	PROPN
ftr-418	1234	11	,	,	PUNCT
ftr-418	1234	12	which	which	PRON
ftr-418	1234	13	operates	operate	VERB
ftr-418	1234	14	the	the	DET
ftr-418	1234	15	foxwoods	foxwood	NOUN
ftr-418	1234	16	casino	casino	NOUN
ftr-418	1234	17	in	in	ADP
ftr-418	1234	18	connecticut	connecticut	PROPN
ftr-418	1234	19	.	.	PUNCT
ftr-418	1235	1	i	i	PRON
ftr-418	1235	2	d.	d.	PROPN
ftr-418	1235	3	attached	attach	VERB
ftr-418	1235	4	to	to	ADP
ftr-418	1235	5	the	the	DET
ftr-418	1235	6	foxwoods	foxwood	NOUN
ftr-418	1235	7	memo	memo	NOUN
ftr-418	1235	8	was	be	AUX
ftr-418	1235	9	a	a	DET
ftr-418	1235	10	reprint	reprint	NOUN
ftr-418	1235	11	of	of	ADP
ftr-418	1235	12	m.	m.	NOUN
ftr-418	1235	13	tribes	tribe	NOUN
ftr-418	1235	14	are	be	AUX
ftr-418	1235	15	restricted	restrict	VERB
ftr-418	1235	16	in	in	ADP
ftr-418	1235	17	how	how	SCONJ
ftr-418	1235	18	they	they	PRON
ftr-418	1235	19	may	may	AUX
ftr-418	1235	20	spend	spend	VERB
ftr-418	1235	21	the	the	DET
ftr-418	1235	22	net	net	ADJ
ftr-418	1235	23	revenues	revenue	NOUN
ftr-418	1235	24	from	from	ADP
ftr-418	1235	25	class	class	PROPN
ftr-418	1235	26	ii	ii	PROPN
ftr-418	1235	27	or	or	CCONJ
ftr-418	1235	28	class	class	NOUN
ftr-418	1235	29	iii	iii	NOUN
ftr-418	1235	30	gaming	gaming	NOUN
ftr-418	1235	31	operations	operation	NOUN
ftr-418	1235	32	.	.	PUNCT
ftr-418	1236	1	such	such	ADJ
ftr-418	1236	2	net	net	ADJ
ftr-418	1236	3	revenue	revenue	NOUN
ftr-418	1236	4	may	may	AUX
ftr-418	1236	5	only	only	ADV
ftr-418	1236	6	be	be	AUX
ftr-418	1236	7	used	use	VERB
ftr-418	1236	8	:	:	PUNCT
ftr-418	1236	9	1	1	X
ftr-418	1236	10	)	)	PUNCT
ftr-418	1236	11	to	to	PART
ftr-418	1236	12	fund	fund	VERB
ftr-418	1236	13	tribal	tribal	ADJ
ftr-418	1236	14	government	government	NOUN
ftr-418	1236	15	programs	program	NOUN
ftr-418	1236	16	or	or	CCONJ
ftr-418	1236	17	operations	operation	NOUN
ftr-418	1236	18	;	;	PUNCT
ftr-418	1236	19	2	2	X
ftr-418	1236	20	)	)	PUNCT
ftr-418	1236	21	to	to	PART
ftr-418	1236	22	provide	provide	VERB
ftr-418	1236	23	for	for	ADP
ftr-418	1236	24	the	the	DET
ftr-418	1236	25	general	general	ADJ
ftr-418	1236	26	welfare	welfare	NOUN
ftr-418	1236	27	of	of	ADP
ftr-418	1236	28	the	the	DET
ftr-418	1236	29	tribe	tribe	NOUN
ftr-418	1236	30	and	and	CCONJ
ftr-418	1236	31	its	its	PRON
ftr-418	1236	32	members	member	NOUN
ftr-418	1236	33	;	;	PUNCT
ftr-418	1236	34	3	3	X
ftr-418	1236	35	)	)	PUNCT
ftr-418	1236	36	to	to	PART
ftr-418	1236	37	promote	promote	VERB
ftr-418	1236	38	tribal	tribal	ADJ
ftr-418	1236	39	economic	economic	ADJ
ftr-418	1236	40	development	development	NOUN
ftr-418	1236	41	;	;	PUNCT
ftr-418	1236	42	4	4	X
ftr-418	1236	43	)	)	PUNCT
ftr-418	1236	44	to	to	PART
ftr-418	1236	45	donate	donate	VERB
ftr-418	1236	46	to	to	ADP
ftr-418	1236	47	charitable	charitable	ADJ
ftr-418	1236	48	organizations	organization	NOUN
ftr-418	1236	49	;	;	PUNCT
ftr-418	1236	50	or	or	CCONJ
ftr-418	1236	51	5	5	NUM
ftr-418	1236	52	)	)	PUNCT
ftr-418	1236	53	to	to	PART
ftr-418	1236	54	help	help	VERB
ftr-418	1236	55	fund	fund	VERB
ftr-418	1236	56	the	the	DET
ftr-418	1236	57	operations	operation	NOUN
ftr-418	1236	58	of	of	ADP
ftr-418	1236	59	local	local	ADJ
ftr-418	1236	60	government	government	NOUN
ftr-418	1236	61	agencies	agency	NOUN
ftr-418	1236	62	.	.	PUNCT
ftr-418	1237	1	if	if	SCONJ
ftr-418	1237	2	a	a	DET
ftr-418	1237	3	tribe	tribe	NOUN
ftr-418	1237	4	creates	create	VERB
ftr-418	1237	5	a	a	DET
ftr-418	1237	6	revenue	revenue	NOUN
ftr-418	1237	7	allocation	allocation	NOUN
ftr-418	1237	8	plan	plan	NOUN
ftr-418	1237	9	to	to	PART
ftr-418	1237	10	fund	fund	VERB
ftr-418	1237	11	these205	these205	PROPN
ftr-418	1237	12	items	item	NOUN
ftr-418	1237	13	and	and	CCONJ
ftr-418	1237	14	the	the	DET
ftr-418	1237	15	secretary	secretary	NOUN
ftr-418	1237	16	of	of	ADP
ftr-418	1237	17	the	the	DET
ftr-418	1237	18	interior	interior	PROPN
ftr-418	1237	19	approves	approve	VERB
ftr-418	1237	20	the	the	DET
ftr-418	1237	21	plan	plan	NOUN
ftr-418	1237	22	,	,	PUNCT
ftr-418	1237	23	the	the	DET
ftr-418	1237	24	tribe	tribe	NOUN
ftr-418	1237	25	may	may	AUX
ftr-418	1237	26	distribute	distribute	VERB
ftr-418	1237	27	any	any	DET
ftr-418	1237	28	excess	excess	ADJ
ftr-418	1237	29	funds	fund	NOUN
ftr-418	1237	30	to	to	ADP
ftr-418	1237	31	members	member	NOUN
ftr-418	1237	32	of	of	ADP
ftr-418	1237	33	the	the	DET
ftr-418	1237	34	tribe	tribe	NOUN
ftr-418	1237	35	on	on	ADP
ftr-418	1237	36	a	a	DET
ftr-418	1237	37	per	per	ADP
ftr-418	1237	38	capita	capita	NOUN
ftr-418	1237	39	basis	basis	NOUN
ftr-418	1237	40	.	.	PUNCT
ftr-418	1238	1	such206	such206	PROPN
ftr-418	1238	2	distributions	distribution	NOUN
ftr-418	1238	3	are	be	AUX
ftr-418	1238	4	taxable	taxable	ADJ
ftr-418	1238	5	to	to	ADP
ftr-418	1238	6	the	the	DET
ftr-418	1238	7	individual	individual	ADJ
ftr-418	1238	8	tribal	tribal	ADJ
ftr-418	1238	9	members	member	NOUN
ftr-418	1238	10	receiving	receive	VERB
ftr-418	1238	11	them	they	PRON
ftr-418	1238	12	.	.	PUNCT
ftr-418	1239	1	in207	in207	NOUN
ftr-418	1239	2	fact	fact	NOUN
ftr-418	1239	3	,	,	PUNCT
ftr-418	1239	4	the	the	DET
ftr-418	1239	5	distributions	distribution	NOUN
ftr-418	1239	6	are	be	AUX
ftr-418	1239	7	subject	subject	ADJ
ftr-418	1239	8	to	to	ADP
ftr-418	1239	9	withholding	withhold	VERB
ftr-418	1239	10	at	at	ADP
ftr-418	1239	11	the	the	DET
ftr-418	1239	12	source	source	NOUN
ftr-418	1239	13	.	.	PUNCT
ftr-418	1240	1	208	208	NUM
ftr-418	1240	2	these	these	DET
ftr-418	1240	3	provisions	provision	NOUN
ftr-418	1240	4	provide	provide	VERB
ftr-418	1240	5	broad	broad	ADJ
ftr-418	1240	6	latitude	latitude	NOUN
ftr-418	1240	7	to	to	ADP
ftr-418	1240	8	the	the	DET
ftr-418	1240	9	tribes	tribe	NOUN
ftr-418	1240	10	as	as	ADP
ftr-418	1240	11	to	to	ADP
ftr-418	1240	12	how	how	SCONJ
ftr-418	1240	13	to	to	PART
ftr-418	1240	14	spend	spend	VERB
ftr-418	1240	15	their	their	PRON
ftr-418	1240	16	gaming	gaming	NOUN
ftr-418	1240	17	revenue	revenue	NOUN
ftr-418	1240	18	while	while	SCONJ
ftr-418	1240	19	attempting	attempt	VERB
ftr-418	1240	20	to	to	PART
ftr-418	1240	21	ensure	ensure	VERB
ftr-418	1240	22	that	that	SCONJ
ftr-418	1240	23	the	the	DET
ftr-418	1240	24	tribe	tribe	NOUN
ftr-418	1240	25	or	or	CCONJ
ftr-418	1240	26	tribal	tribal	ADJ
ftr-418	1240	27	members	member	NOUN
ftr-418	1240	28	benefit	benefit	VERB
ftr-418	1240	29	from	from	ADP
ftr-418	1240	30	the	the	DET
ftr-418	1240	31	net	net	ADJ
ftr-418	1240	32	revenues	revenue	NOUN
ftr-418	1240	33	rather	rather	ADV
ftr-418	1240	34	than	than	ADP
ftr-418	1240	35	private	private	ADJ
ftr-418	1240	36	individuals	individual	NOUN
ftr-418	1240	37	.	.	PUNCT
ftr-418	1241	1	if	if	SCONJ
ftr-418	1241	2	a	a	DET
ftr-418	1241	3	tribe	tribe	NOUN
ftr-418	1241	4	is	be	AUX
ftr-418	1241	5	in	in	ADP
ftr-418	1241	6	substantial	substantial	ADJ
ftr-418	1241	7	violation	violation	NOUN
ftr-418	1241	8	of	of	ADP
ftr-418	1241	9	the	the	DET
ftr-418	1241	10	igra	igra	PROPN
ftr-418	1241	11	,	,	PUNCT
ftr-418	1241	12	the	the	DET
ftr-418	1241	13	national	national	PROPN
ftr-418	1241	14	indian	indian	PROPN
ftr-418	1241	15	gaming	gaming	PROPN
ftr-418	1241	16	commission	commission	PROPN
ftr-418	1241	17	–	–	PUNCT
ftr-418	1241	18	the	the	DET
ftr-418	1241	19	federal	federal	ADJ
ftr-418	1241	20	agency	agency	NOUN
ftr-418	1241	21	charged	charge	VERB
ftr-418	1241	22	with	with	ADP
ftr-418	1241	23	overseeing	oversee	VERB
ftr-418	1241	24	the	the	DET
ftr-418	1241	25	igra	igra	PROPN
ftr-418	1241	26	–	–	PUNCT
ftr-418	1241	27	may	may	AUX
ftr-418	1241	28	assess	assess	VERB
ftr-418	1241	29	civil	civil	ADJ
ftr-418	1241	30	fines	fine	NOUN
ftr-418	1241	31	or	or	CCONJ
ftr-418	1241	32	shut	shut	VERB
ftr-418	1241	33	down	down	ADP
ftr-418	1241	34	the	the	DET
ftr-418	1241	35	tribe	tribe	NOUN
ftr-418	1241	36	’s	’s	PART
ftr-418	1241	37	casino	casino	NOUN
ftr-418	1241	38	operations	operation	NOUN
ftr-418	1241	39	temporarily	temporarily	ADV
ftr-418	1241	40	or	or	CCONJ
ftr-418	1241	41	permanently	permanently	ADV
ftr-418	1241	42	.	.	PUNCT
ftr-418	1242	1	209	209	NUM
ftr-418	1242	2	b.	b.	PROPN
ftr-418	1242	3	proposed	propose	VERB
ftr-418	1242	4	income	income	NOUN
ftr-418	1242	5	tax	tax	NOUN
ftr-418	1242	6	on	on	ADP
ftr-418	1242	7	gaming	game	VERB
ftr-418	1242	8	income	income	NOUN
ftr-418	1242	9	against	against	ADP
ftr-418	1242	10	this	this	DET
ftr-418	1242	11	regulatory	regulatory	ADJ
ftr-418	1242	12	backdrop	backdrop	NOUN
ftr-418	1242	13	,	,	PUNCT
ftr-418	1242	14	congress	congress	PROPN
ftr-418	1242	15	in	in	ADP
ftr-418	1242	16	1995	1995	NUM
ftr-418	1242	17	considered	consider	VERB
ftr-418	1242	18	imposing	impose	VERB
ftr-418	1242	19	the	the	DET
ftr-418	1242	20	ubit	ubit	NOUN
ftr-418	1242	21	on	on	ADP
ftr-418	1242	22	indian	indian	ADJ
ftr-418	1242	23	tribes	tribe	NOUN
ftr-418	1242	24	.	.	PUNCT
ftr-418	1243	1	under	under	ADP
ftr-418	1243	2	the	the	DET
ftr-418	1243	3	proposed	propose	VERB
ftr-418	1243	4	law	law	NOUN
ftr-418	1243	5	,	,	PUNCT
ftr-418	1243	6	indian	indian	PROPN
ftr-418	1243	7	tribes210	tribes210	PROPN
ftr-418	1243	8	384	384	NUM
ftr-418	1243	9	florida	florida	PROPN
ftr-418	1243	10	tax	tax	NOUN
ftr-418	1243	11	review	review	NOUN
ftr-418	1243	12	[	[	X
ftr-418	1243	13	vol.6:4	vol.6:4	PRON
ftr-418	1243	14	maureen	maureen	PROPN
ftr-418	1243	15	murphy	murphy	PROPN
ftr-418	1243	16	,	,	PUNCT
ftr-418	1243	17	congressional	congressional	ADJ
ftr-418	1243	18	research	research	NOUN
ftr-418	1243	19	service	service	NOUN
ftr-418	1243	20	memorandum	memorandum	NOUN
ftr-418	1243	21	:	:	PUNCT
ftr-418	1243	22	constitutionality	constitutionality	NOUN
ftr-418	1243	23	of	of	ADP
ftr-418	1243	24	taxing	tax	VERB
ftr-418	1243	25	gambling	gambling	NOUN
ftr-418	1243	26	income	income	NOUN
ftr-418	1243	27	of	of	ADP
ftr-418	1243	28	indian	indian	ADJ
ftr-418	1243	29	tribes	tribe	NOUN
ftr-418	1243	30	,	,	PUNCT
ftr-418	1243	31	october	october	PROPN
ftr-418	1243	32	10	10	NUM
ftr-418	1243	33	,	,	PUNCT
ftr-418	1243	34	1995	1995	NUM
ftr-418	1243	35	[	[	X
ftr-418	1243	36	hereinafter	hereinafter	NOUN
ftr-418	1243	37	crs	crs	PROPN
ftr-418	1243	38	memo	memo	NOUN
ftr-418	1243	39	]	]	PUNCT
ftr-418	1243	40	.	.	PUNCT
ftr-418	1244	1	the	the	DET
ftr-418	1244	2	crs	crs	PROPN
ftr-418	1244	3	memo	memo	NOUN
ftr-418	1244	4	concluded	conclude	VERB
ftr-418	1244	5	that	that	SCONJ
ftr-418	1244	6	there	there	PRON
ftr-418	1244	7	was	be	VERB
ftr-418	1244	8	no	no	DET
ftr-418	1244	9	constitutional	constitutional	ADJ
ftr-418	1244	10	bar	bar	NOUN
ftr-418	1244	11	to	to	ADP
ftr-418	1244	12	the	the	DET
ftr-418	1244	13	proposed	propose	VERB
ftr-418	1244	14	tax	tax	NOUN
ftr-418	1244	15	.	.	PUNCT
ftr-418	1245	1	as	as	SCONJ
ftr-418	1245	2	will	will	AUX
ftr-418	1245	3	be	be	AUX
ftr-418	1245	4	seen	see	VERB
ftr-418	1245	5	,	,	PUNCT
ftr-418	1245	6	the	the	DET
ftr-418	1245	7	foxwoods	foxwood	NOUN
ftr-418	1245	8	memo	memo	NOUN
ftr-418	1245	9	took	take	VERB
ftr-418	1245	10	issue	issue	NOUN
ftr-418	1245	11	with	with	ADP
ftr-418	1245	12	the	the	DET
ftr-418	1245	13	crs	crs	PROPN
ftr-418	1245	14	memo	memo	NOUN
ftr-418	1245	15	’s	’s	PART
ftr-418	1245	16	conclusions	conclusion	NOUN
ftr-418	1245	17	.	.	PUNCT
ftr-418	1246	1	the	the	DET
ftr-418	1246	2	tax	tax	NOUN
ftr-418	1246	3	proposed	propose	VERB
ftr-418	1246	4	in	in	ADP
ftr-418	1246	5	1995	1995	NUM
ftr-418	1246	6	died	die	VERB
ftr-418	1246	7	in	in	ADP
ftr-418	1246	8	the	the	DET
ftr-418	1246	9	senate	senate	PROPN
ftr-418	1246	10	.	.	PUNCT
ftr-418	1247	1	david	david	PROPN
ftr-418	1247	2	lightman	lightman	PROPN
ftr-418	1247	3	,	,	PUNCT
ftr-418	1247	4	indian	indian	ADJ
ftr-418	1247	5	casino	casino	NOUN
ftr-418	1247	6	taxes	taxis	NOUN
ftr-418	1247	7	rejected	reject	VERB
ftr-418	1247	8	,	,	PUNCT
ftr-418	1247	9	hartford	hartford	PROPN
ftr-418	1247	10	courant	courant	PROPN
ftr-418	1247	11	,	,	PUNCT
ftr-418	1247	12	june	june	PROPN
ftr-418	1247	13	13	13	NUM
ftr-418	1247	14	,	,	PUNCT
ftr-418	1247	15	1997	1997	NUM
ftr-418	1247	16	,	,	PUNCT
ftr-418	1247	17	at	at	ADP
ftr-418	1247	18	a1	a1	NOUN
ftr-418	1247	19	.	.	PUNCT
ftr-418	1248	1	the	the	DET
ftr-418	1248	2	tax	tax	NOUN
ftr-418	1248	3	proposal	proposal	NOUN
ftr-418	1248	4	,	,	PUNCT
ftr-418	1248	5	however	however	ADV
ftr-418	1248	6	,	,	PUNCT
ftr-418	1248	7	reemerged	reemerge	VERB
ftr-418	1248	8	in	in	ADP
ftr-418	1248	9	1997	1997	NUM
ftr-418	1248	10	.	.	PUNCT
ftr-418	1249	1	i	i	PRON
ftr-418	1249	2	d.	d.	PROPN
ftr-418	1249	3	although	although	SCONJ
ftr-418	1249	4	it	it	PRON
ftr-418	1249	5	had	have	VERB
ftr-418	1249	6	the	the	DET
ftr-418	1249	7	strong	strong	ADJ
ftr-418	1249	8	support	support	NOUN
ftr-418	1249	9	of	of	ADP
ftr-418	1249	10	house	house	NOUN
ftr-418	1249	11	ways	way	NOUN
ftr-418	1249	12	and	and	CCONJ
ftr-418	1249	13	means	mean	VERB
ftr-418	1249	14	committee	committee	NOUN
ftr-418	1249	15	chairman	chairman	PROPN
ftr-418	1249	16	bill	bill	PROPN
ftr-418	1249	17	archer	archer	PROPN
ftr-418	1249	18	,	,	PUNCT
ftr-418	1249	19	the	the	DET
ftr-418	1249	20	bill	bill	NOUN
ftr-418	1249	21	failed	fail	VERB
ftr-418	1249	22	to	to	PART
ftr-418	1249	23	make	make	VERB
ftr-418	1249	24	it	it	PRON
ftr-418	1249	25	out	out	ADP
ftr-418	1249	26	of	of	ADP
ftr-418	1249	27	the	the	DET
ftr-418	1249	28	house	house	NOUN
ftr-418	1249	29	ways	way	NOUN
ftr-418	1249	30	and	and	CCONJ
ftr-418	1249	31	means	mean	VERB
ftr-418	1249	32	committee	committee	NOUN
ftr-418	1249	33	.	.	PUNCT
ftr-418	1250	1	i	i	PRON
ftr-418	1250	2	d.	d.	PROPN
ftr-418	1250	3	the	the	DET
ftr-418	1250	4	bill	bill	PROPN
ftr-418	1250	5	was	be	AUX
ftr-418	1250	6	defeated	defeat	VERB
ftr-418	1250	7	in	in	ADP
ftr-418	1250	8	a	a	DET
ftr-418	1250	9	22	22	NUM
ftr-418	1250	10	-	-	SYM
ftr-418	1250	11	16	16	NUM
ftr-418	1250	12	vote	vote	NOUN
ftr-418	1250	13	when	when	SCONJ
ftr-418	1250	14	several	several	ADJ
ftr-418	1250	15	republican	republican	ADJ
ftr-418	1250	16	members	member	NOUN
ftr-418	1250	17	broke	break	VERB
ftr-418	1250	18	ranks	rank	NOUN
ftr-418	1250	19	with	with	ADP
ftr-418	1250	20	the	the	DET
ftr-418	1250	21	chairman	chairman	NOUN
ftr-418	1250	22	,	,	PUNCT
ftr-418	1250	23	largely	largely	ADV
ftr-418	1250	24	out	out	ADP
ftr-418	1250	25	of	of	ADP
ftr-418	1250	26	concern	concern	NOUN
ftr-418	1250	27	for	for	ADP
ftr-418	1250	28	treading	tread	VERB
ftr-418	1250	29	on	on	ADP
ftr-418	1250	30	the	the	DET
ftr-418	1250	31	sovereignty	sovereignty	NOUN
ftr-418	1250	32	of	of	ADP
ftr-418	1250	33	the	the	DET
ftr-418	1250	34	tribes	tribe	NOUN
ftr-418	1250	35	.	.	PUNCT
ftr-418	1251	1	i	i	PRON
ftr-418	1251	2	d.	d.	PROPN
ftr-418	1251	3	211	211	NUM
ftr-418	1251	4	.	.	PUNCT
ftr-418	1252	1	crs	crs	NOUN
ftr-418	1252	2	memo	memo	NOUN
ftr-418	1252	3	,	,	PUNCT
ftr-418	1252	4	supra	supra	PROPN
ftr-418	1252	5	note	note	NOUN
ftr-418	1252	6	210	210	NUM
ftr-418	1252	7	.	.	PUNCT
ftr-418	1253	1	in	in	ADP
ftr-418	1253	2	general	general	ADJ
ftr-418	1253	3	,	,	PUNCT
ftr-418	1253	4	the	the	DET
ftr-418	1253	5	idea	idea	NOUN
ftr-418	1253	6	was	be	AUX
ftr-418	1253	7	that	that	SCONJ
ftr-418	1253	8	tribes	tribe	NOUN
ftr-418	1253	9	would	would	AUX
ftr-418	1253	10	be	be	AUX
ftr-418	1253	11	treated	treat	VERB
ftr-418	1253	12	like	like	ADP
ftr-418	1253	13	tax	tax	NOUN
ftr-418	1253	14	exempt	exempt	ADJ
ftr-418	1253	15	organizations	organization	NOUN
ftr-418	1253	16	with	with	ADP
ftr-418	1253	17	respect	respect	NOUN
ftr-418	1253	18	to	to	ADP
ftr-418	1253	19	their	their	PRON
ftr-418	1253	20	gaming	gaming	NOUN
ftr-418	1253	21	revenue	revenue	NOUN
ftr-418	1253	22	just	just	ADV
ftr-418	1253	23	as	as	SCONJ
ftr-418	1253	24	they	they	PRON
ftr-418	1253	25	(	(	PUNCT
ftr-418	1253	26	and	and	CCONJ
ftr-418	1253	27	states	state	NOUN
ftr-418	1253	28	)	)	PUNCT
ftr-418	1253	29	are	be	AUX
ftr-418	1253	30	treated	treat	VERB
ftr-418	1253	31	like	like	ADP
ftr-418	1253	32	tax	tax	NOUN
ftr-418	1253	33	exempt	exempt	ADJ
ftr-418	1253	34	organizations	organization	NOUN
ftr-418	1253	35	on	on	ADP
ftr-418	1253	36	any	any	DET
ftr-418	1253	37	unrelated	unrelated	ADJ
ftr-418	1253	38	income	income	NOUN
ftr-418	1253	39	of	of	ADP
ftr-418	1253	40	colleges	college	NOUN
ftr-418	1253	41	and	and	CCONJ
ftr-418	1253	42	universities	university	NOUN
ftr-418	1253	43	that	that	SCONJ
ftr-418	1253	44	they	they	PRON
ftr-418	1253	45	operate	operate	VERB
ftr-418	1253	46	under	under	ADP
ftr-418	1253	47	irc	irc	PROPN
ftr-418	1253	48	§	§	PROPN
ftr-418	1253	49	7871(a)(5	7871(a)(5	NUM
ftr-418	1253	50	)	)	PUNCT
ftr-418	1253	51	&	&	CCONJ
ftr-418	1253	52	irc	irc	PROPN
ftr-418	1253	53	§	§	PROPN
ftr-418	1253	54	511(a)(2)(b	511(a)(2)(b	PROPN
ftr-418	1253	55	)	)	PUNCT
ftr-418	1253	56	.	.	PUNCT
ftr-418	1254	1	212	212	NUM
ftr-418	1254	2	.	.	PUNCT
ftr-418	1255	1	crs	crs	NOUN
ftr-418	1255	2	memo	memo	NOUN
ftr-418	1255	3	,	,	PUNCT
ftr-418	1255	4	supra	supra	PROPN
ftr-418	1255	5	note	note	NOUN
ftr-418	1255	6	210	210	NUM
ftr-418	1255	7	.	.	PUNCT
ftr-418	1256	1	other	other	ADJ
ftr-418	1256	2	tax	tax	NOUN
ftr-418	1256	3	-	-	PUNCT
ftr-418	1256	4	exempt	exempt	ADJ
ftr-418	1256	5	organizations	organization	NOUN
ftr-418	1256	6	that	that	PRON
ftr-418	1256	7	are	be	AUX
ftr-418	1256	8	required	require	VERB
ftr-418	1256	9	by	by	ADP
ftr-418	1256	10	law	law	NOUN
ftr-418	1256	11	to	to	PART
ftr-418	1256	12	expend	expend	VERB
ftr-418	1256	13	income	income	NOUN
ftr-418	1256	14	on	on	ADP
ftr-418	1256	15	charity	charity	NOUN
ftr-418	1256	16	are	be	AUX
ftr-418	1256	17	allowed	allow	VERB
ftr-418	1256	18	to	to	PART
ftr-418	1256	19	deduct	deduct	VERB
ftr-418	1256	20	such	such	ADJ
ftr-418	1256	21	payments	payment	NOUN
ftr-418	1256	22	against	against	ADP
ftr-418	1256	23	their	their	PRON
ftr-418	1256	24	ubti	ubti	NOUN
ftr-418	1256	25	–	–	PUNCT
ftr-418	1256	26	effectively	effectively	ADV
ftr-418	1256	27	eliminating	eliminate	VERB
ftr-418	1256	28	the	the	DET
ftr-418	1256	29	ubit	ubit	NOUN
ftr-418	1256	30	.	.	PUNCT
ftr-418	1257	1	see	see	VERB
ftr-418	1257	2	south	south	ADJ
ftr-418	1257	3	end	end	VERB
ftr-418	1257	4	italian	italian	ADJ
ftr-418	1257	5	independent	independent	ADJ
ftr-418	1257	6	club	club	PROPN
ftr-418	1257	7	,	,	PUNCT
ftr-418	1257	8	inc	inc	PROPN
ftr-418	1257	9	.	.	PROPN
ftr-418	1258	1	v.	v.	PROPN
ftr-418	1258	2	commissioner	commissioner	PROPN
ftr-418	1258	3	,	,	PUNCT
ftr-418	1258	4	87	87	NUM
ftr-418	1258	5	t.c	t.c	PROPN
ftr-418	1258	6	.	.	PROPN
ftr-418	1258	7	168	168	NUM
ftr-418	1258	8	,	,	PUNCT
ftr-418	1258	9	177	177	NUM
ftr-418	1258	10	(	(	PUNCT
ftr-418	1258	11	1986	1986	NUM
ftr-418	1258	12	)	)	PUNCT
ftr-418	1259	1	(	(	PUNCT
ftr-418	1259	2	holding	hold	VERB
ftr-418	1259	3	that	that	SCONJ
ftr-418	1259	4	required	require	VERB
ftr-418	1259	5	payments	payment	NOUN
ftr-418	1259	6	to	to	ADP
ftr-418	1259	7	charity	charity	NOUN
ftr-418	1259	8	be	be	AUX
ftr-418	1259	9	deducted	deduct	VERB
ftr-418	1259	10	as	as	ADP
ftr-418	1259	11	a	a	DET
ftr-418	1259	12	business	business	NOUN
ftr-418	1259	13	expense	expense	NOUN
ftr-418	1259	14	under	under	ADP
ftr-418	1259	15	irc	irc	PROPN
ftr-418	1259	16	§	§	PROPN
ftr-418	1259	17	162	162	NUM
ftr-418	1259	18	rather	rather	ADV
ftr-418	1259	19	than	than	ADP
ftr-418	1259	20	as	as	ADP
ftr-418	1259	21	charitable	charitable	ADJ
ftr-418	1259	22	contributions	contribution	NOUN
ftr-418	1259	23	—	—	PUNCT
ftr-418	1259	24	which	which	PRON
ftr-418	1259	25	would	would	AUX
ftr-418	1259	26	be	be	AUX
ftr-418	1259	27	limited	limit	VERB
ftr-418	1259	28	under	under	ADP
ftr-418	1259	29	§	§	PROPN
ftr-418	1259	30	170	170	NUM
ftr-418	1259	31	)	)	PUNCT
ftr-418	1259	32	.	.	PUNCT
ftr-418	1260	1	indian	indian	ADJ
ftr-418	1260	2	tribes	tribe	NOUN
ftr-418	1260	3	,	,	PUNCT
ftr-418	1260	4	under	under	ADP
ftr-418	1260	5	the	the	DET
ftr-418	1260	6	igra	igra	PROPN
ftr-418	1260	7	,	,	PUNCT
ftr-418	1260	8	are	be	AUX
ftr-418	1260	9	required	require	VERB
ftr-418	1260	10	to	to	PART
ftr-418	1260	11	use	use	VERB
ftr-418	1260	12	the	the	DET
ftr-418	1260	13	class	class	NOUN
ftr-418	1260	14	ii	ii	PROPN
ftr-418	1260	15	and	and	CCONJ
ftr-418	1260	16	iii	iii	NOUN
ftr-418	1260	17	gaming	gaming	NOUN
ftr-418	1260	18	revenue	revenue	NOUN
ftr-418	1260	19	primarily	primarily	ADV
ftr-418	1260	20	in	in	ADP
ftr-418	1260	21	governmental	governmental	ADJ
ftr-418	1260	22	or	or	CCONJ
ftr-418	1260	23	charitable	charitable	ADJ
ftr-418	1260	24	endeavors	endeavor	NOUN
ftr-418	1260	25	.	.	PUNCT
ftr-418	1261	1	even	even	ADV
ftr-418	1261	2	though	though	SCONJ
ftr-418	1261	3	the	the	DET
ftr-418	1261	4	law	law	NOUN
ftr-418	1261	5	requires	require	VERB
ftr-418	1261	6	these	these	DET
ftr-418	1261	7	contributions	contribution	NOUN
ftr-418	1261	8	,	,	PUNCT
ftr-418	1261	9	the	the	DET
ftr-418	1261	10	proposed	propose	VERB
ftr-418	1261	11	tax	tax	NOUN
ftr-418	1261	12	would	would	AUX
ftr-418	1261	13	limit	limit	VERB
ftr-418	1261	14	deductions	deduction	NOUN
ftr-418	1261	15	for	for	ADP
ftr-418	1261	16	payments	payment	NOUN
ftr-418	1261	17	under	under	ADP
ftr-418	1261	18	the	the	DET
ftr-418	1261	19	igra	igra	PROPN
ftr-418	1261	20	to	to	ADP
ftr-418	1261	21	10	10	NUM
ftr-418	1261	22	%	%	NOUN
ftr-418	1261	23	of	of	ADP
ftr-418	1261	24	net	net	ADJ
ftr-418	1261	25	gaming	gaming	NOUN
ftr-418	1261	26	revenues	revenue	NOUN
ftr-418	1261	27	.	.	PUNCT
ftr-418	1262	1	crs	crs	NOUN
ftr-418	1262	2	memo	memo	NOUN
ftr-418	1262	3	,	,	PUNCT
ftr-418	1262	4	supra	supra	PROPN
ftr-418	1262	5	note	note	NOUN
ftr-418	1262	6	210	210	NUM
ftr-418	1262	7	.	.	PUNCT
ftr-418	1263	1	if	if	SCONJ
ftr-418	1263	2	this	this	DET
ftr-418	1263	3	limitation	limitation	NOUN
ftr-418	1263	4	were	be	AUX
ftr-418	1263	5	not	not	PART
ftr-418	1263	6	in	in	ADP
ftr-418	1263	7	the	the	DET
ftr-418	1263	8	proposed	propose	VERB
ftr-418	1263	9	law	law	NOUN
ftr-418	1263	10	,	,	PUNCT
ftr-418	1263	11	much	much	ADJ
ftr-418	1263	12	of	of	ADP
ftr-418	1263	13	the	the	DET
ftr-418	1263	14	tribe	tribe	NOUN
ftr-418	1263	15	’s	’s	PART
ftr-418	1263	16	“	"	PUNCT
ftr-418	1263	17	taxable	taxable	ADJ
ftr-418	1263	18	income	income	NOUN
ftr-418	1263	19	”	"	PUNCT
ftr-418	1263	20	would	would	AUX
ftr-418	1263	21	be	be	AUX
ftr-418	1263	22	eliminated	eliminate	VERB
ftr-418	1263	23	and	and	CCONJ
ftr-418	1263	24	the	the	DET
ftr-418	1263	25	tax	tax	NOUN
ftr-418	1263	26	would	would	AUX
ftr-418	1263	27	fail	fail	VERB
ftr-418	1263	28	to	to	PART
ftr-418	1263	29	raise	raise	VERB
ftr-418	1263	30	much	much	ADJ
ftr-418	1263	31	revenue	revenue	NOUN
ftr-418	1263	32	.	.	PUNCT
ftr-418	1264	1	213	213	NUM
ftr-418	1264	2	.	.	PUNCT
ftr-418	1265	1	“	"	PUNCT
ftr-418	1265	2	the	the	DET
ftr-418	1265	3	congressional	congressional	ADJ
ftr-418	1265	4	research	research	NOUN
ftr-418	1265	5	service	service	NOUN
ftr-418	1265	6	is	be	AUX
ftr-418	1265	7	the	the	DET
ftr-418	1265	8	public	public	ADJ
ftr-418	1265	9	policy	policy	NOUN
ftr-418	1265	10	research	research	NOUN
ftr-418	1265	11	arm	arm	NOUN
ftr-418	1265	12	of	of	ADP
ftr-418	1265	13	the	the	DET
ftr-418	1265	14	united	united	PROPN
ftr-418	1265	15	states	states	PROPN
ftr-418	1265	16	congress	congress	PROPN
ftr-418	1265	17	.	.	PUNCT
ftr-418	1266	1	as	as	ADP
ftr-418	1266	2	a	a	DET
ftr-418	1266	3	legislative	legislative	ADJ
ftr-418	1266	4	branch	branch	NOUN
ftr-418	1266	5	agency	agency	NOUN
ftr-418	1266	6	within	within	ADP
ftr-418	1266	7	the	the	DET
ftr-418	1266	8	library	library	NOUN
ftr-418	1266	9	of	of	ADP
ftr-418	1266	10	congress	congress	PROPN
ftr-418	1266	11	,	,	PUNCT
ftr-418	1266	12	crs	crs	PROPN
ftr-418	1266	13	works	work	VERB
ftr-418	1266	14	exclusively	exclusively	ADV
ftr-418	1266	15	and	and	CCONJ
ftr-418	1266	16	directly	directly	ADV
ftr-418	1266	17	for	for	ADP
ftr-418	1266	18	members	member	NOUN
ftr-418	1266	19	of	of	ADP
ftr-418	1266	20	congress	congress	PROPN
ftr-418	1266	21	,	,	PUNCT
ftr-418	1266	22	their	their	PRON
ftr-418	1266	23	committees	committee	NOUN
ftr-418	1266	24	and	and	CCONJ
ftr-418	1266	25	staff	staff	NOUN
ftr-418	1266	26	on	on	ADP
ftr-418	1266	27	a	a	DET
ftr-418	1266	28	confidential	confidential	ADJ
ftr-418	1266	29	,	,	PUNCT
ftr-418	1266	30	nonpartisan	nonpartisan	ADJ
ftr-418	1266	31	basis	basis	NOUN
ftr-418	1266	32	.	.	PUNCT
ftr-418	1266	33	”	"	PUNCT
ftr-418	1267	1	congressional	congressional	ADJ
ftr-418	1267	2	research	research	NOUN
ftr-418	1267	3	service	service	NOUN
ftr-418	1267	4	,	,	PUNCT
ftr-418	1267	5	about	about	ADP
ftr-418	1267	6	crs	crs	PROPN
ftr-418	1267	7	,	,	PUNCT
ftr-418	1267	8	at	at	ADP
ftr-418	1267	9	http://www.loc.gov/crsinfo/whatscrs.html	http://www.loc.gov/crsinfo/whatscrs.html	PROPN
ftr-418	1267	10	(	(	PUNCT
ftr-418	1267	11	last	last	ADJ
ftr-418	1267	12	visited	visit	VERB
ftr-418	1267	13	feb	feb	PROPN
ftr-418	1267	14	.	.	PROPN
ftr-418	1267	15	25	25	NUM
ftr-418	1267	16	,	,	PUNCT
ftr-418	1267	17	2003	2003	NUM
ftr-418	1267	18	)	)	PUNCT
ftr-418	1267	19	(	(	PUNCT
ftr-418	1267	20	on	on	ADP
ftr-418	1267	21	file	file	NOUN
ftr-418	1267	22	with	with	ADP
ftr-418	1267	23	the	the	DET
ftr-418	1267	24	author	author	NOUN
ftr-418	1267	25	)	)	PUNCT
ftr-418	1267	26	.	.	PUNCT
ftr-418	1268	1	its	its	PRON
ftr-418	1268	2	opinions	opinion	NOUN
ftr-418	1268	3	,	,	PUNCT
ftr-418	1268	4	therefore	therefore	ADV
ftr-418	1268	5	,	,	PUNCT
ftr-418	1268	6	represent	represent	VERB
ftr-418	1268	7	nonpartisan	nonpartisan	ADJ
ftr-418	1268	8	research	research	NOUN
ftr-418	1268	9	reports	report	NOUN
ftr-418	1268	10	rather	rather	ADV
ftr-418	1268	11	than	than	ADP
ftr-418	1268	12	binding	bind	VERB
ftr-418	1268	13	legal	legal	ADJ
ftr-418	1268	14	precedent	precedent	NOUN
ftr-418	1268	15	.	.	PUNCT
ftr-418	1269	1	would	would	AUX
ftr-418	1269	2	,	,	PUNCT
ftr-418	1269	3	in	in	ADP
ftr-418	1269	4	general	general	ADJ
ftr-418	1269	5	,	,	PUNCT
ftr-418	1269	6	have	have	AUX
ftr-418	1269	7	still	still	ADV
ftr-418	1269	8	been	be	AUX
ftr-418	1269	9	considered	consider	VERB
ftr-418	1269	10	beyond	beyond	ADP
ftr-418	1269	11	the	the	DET
ftr-418	1269	12	income	income	NOUN
ftr-418	1269	13	tax	tax	NOUN
ftr-418	1269	14	provisions	provision	NOUN
ftr-418	1269	15	of	of	ADP
ftr-418	1269	16	the	the	DET
ftr-418	1269	17	irc	irc	NOUN
ftr-418	1269	18	,	,	PUNCT
ftr-418	1269	19	but	but	CCONJ
ftr-418	1269	20	would	would	AUX
ftr-418	1269	21	have	have	AUX
ftr-418	1269	22	been	be	AUX
ftr-418	1269	23	subject	subject	ADJ
ftr-418	1269	24	to	to	ADP
ftr-418	1269	25	ubit	ubit	NOUN
ftr-418	1269	26	on	on	ADP
ftr-418	1269	27	net	net	ADJ
ftr-418	1269	28	revenue	revenue	NOUN
ftr-418	1269	29	from	from	ADP
ftr-418	1269	30	class	class	PROPN
ftr-418	1269	31	ii	ii	PROPN
ftr-418	1269	32	and	and	CCONJ
ftr-418	1269	33	class	class	NOUN
ftr-418	1269	34	iii	iii	NOUN
ftr-418	1269	35	gaming	gaming	NOUN
ftr-418	1269	36	operations	operation	NOUN
ftr-418	1269	37	.	.	PUNCT
ftr-418	1270	1	unlike	unlike	ADP
ftr-418	1270	2	some	some	DET
ftr-418	1270	3	other	other	ADJ
ftr-418	1270	4	tax	tax	NOUN
ftr-418	1270	5	-	-	PUNCT
ftr-418	1270	6	exempt	exempt	ADJ
ftr-418	1270	7	organizations,211	organizations,211	PUNCT
ftr-418	1270	8	however	however	ADV
ftr-418	1270	9	,	,	PUNCT
ftr-418	1270	10	they	they	PRON
ftr-418	1270	11	would	would	AUX
ftr-418	1270	12	only	only	ADV
ftr-418	1270	13	be	be	AUX
ftr-418	1270	14	allowed	allow	VERB
ftr-418	1270	15	to	to	PART
ftr-418	1270	16	deduct	deduct	VERB
ftr-418	1270	17	ten	ten	NUM
ftr-418	1270	18	percent	percent	NOUN
ftr-418	1270	19	of	of	ADP
ftr-418	1270	20	their	their	PRON
ftr-418	1270	21	net	net	ADJ
ftr-418	1270	22	gaming	gaming	NOUN
ftr-418	1270	23	revenues	revenue	NOUN
ftr-418	1270	24	for	for	ADP
ftr-418	1270	25	charitable	charitable	ADJ
ftr-418	1270	26	and	and	CCONJ
ftr-418	1270	27	other	other	ADJ
ftr-418	1270	28	required	required	ADJ
ftr-418	1270	29	contributions	contribution	NOUN
ftr-418	1270	30	.	.	PUNCT
ftr-418	1271	1	212	212	NUM
ftr-418	1271	2	the	the	DET
ftr-418	1271	3	congressional	congressional	ADJ
ftr-418	1271	4	research	research	NOUN
ftr-418	1271	5	service	service	NOUN
ftr-418	1271	6	(	(	PUNCT
ftr-418	1271	7	crs	crs	PROPN
ftr-418	1271	8	)	)	PUNCT
ftr-418	1271	9	reviewed	review	VERB
ftr-418	1271	10	the	the	DET
ftr-418	1271	11	proposed	propose	VERB
ftr-418	1271	12	gaming	gaming	NOUN
ftr-418	1271	13	tax	tax	NOUN
ftr-418	1271	14	for	for	ADP
ftr-418	1271	15	constitutional	constitutional	ADJ
ftr-418	1271	16	issues	issue	NOUN
ftr-418	1271	17	and	and	CCONJ
ftr-418	1271	18	concluded	conclude	VERB
ftr-418	1271	19	that	that	SCONJ
ftr-418	1271	20	there	there	PRON
ftr-418	1271	21	was	be	VERB
ftr-418	1271	22	no	no	DET
ftr-418	1271	23	constitutional	constitutional	ADJ
ftr-418	1271	24	bar	bar	NOUN
ftr-418	1271	25	to	to	ADP
ftr-418	1271	26	taxing	tax	VERB
ftr-418	1271	27	the	the	DET
ftr-418	1271	28	tribes	tribe	NOUN
ftr-418	1271	29	on	on	ADP
ftr-418	1271	30	their	their	PRON
ftr-418	1271	31	gaming	gaming	NOUN
ftr-418	1271	32	revenue	revenue	NOUN
ftr-418	1271	33	.	.	PUNCT
ftr-418	1272	1	much	much	ADJ
ftr-418	1272	2	of	of	ADP
ftr-418	1272	3	the213	the213	PROPN
ftr-418	1272	4	discussion	discussion	NOUN
ftr-418	1272	5	in	in	ADP
ftr-418	1272	6	this	this	DET
ftr-418	1272	7	section	section	NOUN
ftr-418	1272	8	is	be	AUX
ftr-418	1272	9	taken	take	VERB
ftr-418	1272	10	from	from	ADP
ftr-418	1272	11	the	the	DET
ftr-418	1272	12	crs	crs	PROPN
ftr-418	1272	13	memorandum	memorandum	NOUN
ftr-418	1272	14	(	(	PUNCT
ftr-418	1272	15	“	"	PUNCT
ftr-418	1272	16	crs	crs	NOUN
ftr-418	1272	17	memo	memo	NOUN
ftr-418	1272	18	”	"	PUNCT
ftr-418	1272	19	)	)	PUNCT
ftr-418	1272	20	2004	2004	NUM
ftr-418	1272	21	]	]	PUNCT
ftr-418	1272	22	leaving	leave	VERB
ftr-418	1272	23	money	money	NOUN
ftr-418	1272	24	on	on	ADP
ftr-418	1272	25	the	the	DET
ftr-418	1272	26	table(s	table(s	NOUN
ftr-418	1272	27	)	)	PUNCT
ftr-418	1272	28	385	385	NUM
ftr-418	1272	29	214	214	NUM
ftr-418	1272	30	.	.	PUNCT
ftr-418	1273	1	see	see	VERB
ftr-418	1273	2	supra	supra	PROPN
ftr-418	1273	3	note	note	PROPN
ftr-418	1273	4	210	210	NUM
ftr-418	1273	5	.	.	PUNCT
ftr-418	1274	1	215	215	NUM
ftr-418	1274	2	.	.	PUNCT
ftr-418	1275	1	see	see	VERB
ftr-418	1275	2	cherokee	cherokee	PROPN
ftr-418	1275	3	nation	nation	PROPN
ftr-418	1275	4	v.	v.	ADP
ftr-418	1275	5	georgia	georgia	PROPN
ftr-418	1275	6	,	,	PUNCT
ftr-418	1275	7	30	30	NUM
ftr-418	1275	8	u.s	u.s	PROPN
ftr-418	1275	9	.	.	PROPN
ftr-418	1275	10	1	1	NUM
ftr-418	1275	11	,	,	PUNCT
ftr-418	1275	12	17	17	NUM
ftr-418	1275	13	,	,	PUNCT
ftr-418	1275	14	19	19	NUM
ftr-418	1275	15	(	(	PUNCT
ftr-418	1275	16	1831	1831	NUM
ftr-418	1275	17	)	)	PUNCT
ftr-418	1275	18	(	(	PUNCT
ftr-418	1275	19	describing	describe	VERB
ftr-418	1275	20	indian	indian	ADJ
ftr-418	1275	21	tribes	tribe	NOUN
ftr-418	1275	22	as	as	ADP
ftr-418	1275	23	“	"	PUNCT
ftr-418	1275	24	domestic	domestic	ADJ
ftr-418	1275	25	dependent	dependent	ADJ
ftr-418	1275	26	nations	nation	NOUN
ftr-418	1275	27	”	"	PUNCT
ftr-418	1275	28	and	and	CCONJ
ftr-418	1275	29	finding	find	VERB
ftr-418	1275	30	that	that	SCONJ
ftr-418	1275	31	the	the	DET
ftr-418	1275	32	power	power	NOUN
ftr-418	1275	33	over	over	ADP
ftr-418	1275	34	the	the	DET
ftr-418	1275	35	indian	indian	ADJ
ftr-418	1275	36	tribes	tribe	NOUN
ftr-418	1275	37	is	be	AUX
ftr-418	1275	38	vested	vest	VERB
ftr-418	1275	39	exclusively	exclusively	ADV
ftr-418	1275	40	in	in	ADP
ftr-418	1275	41	the	the	DET
ftr-418	1275	42	federal	federal	ADJ
ftr-418	1275	43	government	government	NOUN
ftr-418	1275	44	)	)	PUNCT
ftr-418	1275	45	.	.	PUNCT
ftr-418	1276	1	216	216	NUM
ftr-418	1276	2	.	.	X
ftr-418	1277	1	canby	canby	PROPN
ftr-418	1277	2	,	,	PUNCT
ftr-418	1277	3	supra	supra	PROPN
ftr-418	1277	4	note	note	NOUN
ftr-418	1277	5	3	3	NUM
ftr-418	1277	6	,	,	PUNCT
ftr-418	1277	7	at	at	ADP
ftr-418	1277	8	85	85	NUM
ftr-418	1277	9	-	-	SYM
ftr-418	1277	10	87	87	NUM
ftr-418	1277	11	.	.	PUNCT
ftr-418	1278	1	“	"	PUNCT
ftr-418	1278	2	as	as	ADP
ftr-418	1278	3	yet	yet	ADV
ftr-418	1278	4	,	,	PUNCT
ftr-418	1278	5	however	however	ADV
ftr-418	1278	6	,	,	PUNCT
ftr-418	1278	7	no	no	DET
ftr-418	1278	8	court	court	NOUN
ftr-418	1278	9	has	have	AUX
ftr-418	1278	10	found	find	VERB
ftr-418	1278	11	a	a	DET
ftr-418	1278	12	constitutionally	constitutionally	ADV
ftr-418	1278	13	protectible	protectible	ADJ
ftr-418	1278	14	interest	interest	NOUN
ftr-418	1278	15	in	in	ADP
ftr-418	1278	16	tribal	tribal	ADJ
ftr-418	1278	17	sovereignty	sovereignty	NOUN
ftr-418	1278	18	by	by	ADP
ftr-418	1278	19	itself	itself	PRON
ftr-418	1278	20	,	,	PUNCT
ftr-418	1278	21	and	and	CCONJ
ftr-418	1278	22	numerous	numerous	ADJ
ftr-418	1278	23	examples	example	NOUN
ftr-418	1278	24	exist	exist	VERB
ftr-418	1278	25	of	of	ADP
ftr-418	1278	26	federal	federal	ADJ
ftr-418	1278	27	statutes	statute	NOUN
ftr-418	1278	28	limiting	limit	VERB
ftr-418	1278	29	it	it	PRON
ftr-418	1278	30	.	.	PUNCT
ftr-418	1278	31	”	"	PUNCT
ftr-418	1279	1	i	i	PRON
ftr-418	1279	2	d.	d.	VERB
ftr-418	1279	3	at	at	ADP
ftr-418	1279	4	85	85	NUM
ftr-418	1279	5	.	.	PUNCT
ftr-418	1280	1	canby	canby	PROPN
ftr-418	1280	2	cites	cite	VERB
ftr-418	1280	3	the	the	DET
ftr-418	1280	4	major	major	ADJ
ftr-418	1280	5	crimes	crime	NOUN
ftr-418	1280	6	act	act	VERB
ftr-418	1280	7	as	as	ADP
ftr-418	1280	8	just	just	ADV
ftr-418	1280	9	one	one	NUM
ftr-418	1280	10	example	example	NOUN
ftr-418	1280	11	of	of	ADP
ftr-418	1280	12	interference	interference	NOUN
ftr-418	1280	13	with	with	ADP
ftr-418	1280	14	tribal	tribal	ADJ
ftr-418	1280	15	self	self	NOUN
ftr-418	1280	16	-	-	PUNCT
ftr-418	1280	17	government	government	NOUN
ftr-418	1280	18	.	.	PUNCT
ftr-418	1281	1	the	the	DET
ftr-418	1281	2	igra	igra	PROPN
ftr-418	1281	3	could	could	AUX
ftr-418	1281	4	be	be	AUX
ftr-418	1281	5	viewed	view	VERB
ftr-418	1281	6	as	as	ADP
ftr-418	1281	7	another	another	PRON
ftr-418	1281	8	.	.	PUNCT
ftr-418	1282	1	“	"	PUNCT
ftr-418	1282	2	[	[	X
ftr-418	1282	3	s]overeignty	s]overeignty	PROPN
ftr-418	1282	4	exists	exist	VERB
ftr-418	1282	5	entirely	entirely	ADV
ftr-418	1282	6	at	at	ADP
ftr-418	1282	7	the	the	DET
ftr-418	1282	8	sufferance	sufferance	NOUN
ftr-418	1282	9	of	of	ADP
ftr-418	1282	10	congress	congress	PROPN
ftr-418	1282	11	.	.	PUNCT
ftr-418	1283	1	political	political	ADJ
ftr-418	1283	2	restraints	restraint	NOUN
ftr-418	1283	3	may	may	AUX
ftr-418	1283	4	,	,	PUNCT
ftr-418	1283	5	of	of	ADP
ftr-418	1283	6	course	course	NOUN
ftr-418	1283	7	,	,	PUNCT
ftr-418	1283	8	keep	keep	VERB
ftr-418	1283	9	congress	congress	PROPN
ftr-418	1283	10	from	from	ADP
ftr-418	1283	11	eliminating	eliminate	VERB
ftr-418	1283	12	or	or	CCONJ
ftr-418	1283	13	greatly	greatly	ADV
ftr-418	1283	14	diminishing	diminish	VERB
ftr-418	1283	15	tribal	tribal	ADJ
ftr-418	1283	16	sovereignty	sovereignty	NOUN
ftr-418	1283	17	,	,	PUNCT
ftr-418	1283	18	but	but	CCONJ
ftr-418	1283	19	legal	legal	ADJ
ftr-418	1283	20	restraints	restraint	NOUN
ftr-418	1283	21	do	do	VERB
ftr-418	1283	22	not	not	PART
ftr-418	1283	23	.	.	PUNCT
ftr-418	1283	24	”	"	PUNCT
ftr-418	1284	1	i	i	PRON
ftr-418	1284	2	d.	d.	VERB
ftr-418	1284	3	at	at	ADP
ftr-418	1284	4	87	87	NUM
ftr-418	1284	5	.	.	PUNCT
ftr-418	1285	1	“	"	PUNCT
ftr-418	1285	2	the	the	DET
ftr-418	1285	3	sovereignty	sovereignty	NOUN
ftr-418	1285	4	that	that	PRON
ftr-418	1285	5	the	the	DET
ftr-418	1285	6	indian	indian	ADJ
ftr-418	1285	7	tribes	tribe	NOUN
ftr-418	1285	8	retain	retain	VERB
ftr-418	1285	9	is	be	AUX
ftr-418	1285	10	of	of	ADP
ftr-418	1285	11	a	a	DET
ftr-418	1285	12	unique	unique	ADJ
ftr-418	1285	13	and	and	CCONJ
ftr-418	1285	14	limited	limited	ADJ
ftr-418	1285	15	character	character	NOUN
ftr-418	1285	16	.	.	PUNCT
ftr-418	1286	1	it	it	PRON
ftr-418	1286	2	exists	exist	VERB
ftr-418	1286	3	only	only	ADV
ftr-418	1286	4	at	at	ADP
ftr-418	1286	5	the	the	DET
ftr-418	1286	6	sufferance	sufferance	NOUN
ftr-418	1286	7	of	of	ADP
ftr-418	1286	8	congress	congress	PROPN
ftr-418	1286	9	and	and	CCONJ
ftr-418	1286	10	is	be	AUX
ftr-418	1286	11	subject	subject	ADJ
ftr-418	1286	12	to	to	ADP
ftr-418	1286	13	complete	complete	ADJ
ftr-418	1286	14	defeasance	defeasance	NOUN
ftr-418	1286	15	.	.	PUNCT
ftr-418	1286	16	”	"	PUNCT
ftr-418	1287	1	united	united	PROPN
ftr-418	1287	2	states	states	PROPN
ftr-418	1287	3	v.	v.	ADP
ftr-418	1287	4	wheeler	wheeler	NOUN
ftr-418	1287	5	,	,	PUNCT
ftr-418	1287	6	435	435	NUM
ftr-418	1287	7	u.s	u.s	PROPN
ftr-418	1287	8	.	.	PROPN
ftr-418	1287	9	313	313	NUM
ftr-418	1287	10	,	,	PUNCT
ftr-418	1287	11	323	323	NUM
ftr-418	1287	12	(	(	PUNCT
ftr-418	1287	13	1978	1978	NUM
ftr-418	1287	14	)	)	PUNCT
ftr-418	1287	15	.	.	PUNCT
ftr-418	1288	1	this	this	PRON
ftr-418	1288	2	would	would	AUX
ftr-418	1288	3	suggest	suggest	VERB
ftr-418	1288	4	that	that	SCONJ
ftr-418	1288	5	congress	congress	PROPN
ftr-418	1288	6	could	could	AUX
ftr-418	1288	7	even	even	ADV
ftr-418	1288	8	abolish	abolish	VERB
ftr-418	1288	9	the	the	DET
ftr-418	1288	10	indian	indian	ADJ
ftr-418	1288	11	tribal	tribal	ADJ
ftr-418	1288	12	system	system	NOUN
ftr-418	1288	13	if	if	SCONJ
ftr-418	1288	14	it	it	PRON
ftr-418	1288	15	so	so	ADV
ftr-418	1288	16	desired	desire	VERB
ftr-418	1288	17	.	.	PUNCT
ftr-418	1289	1	of	of	ADP
ftr-418	1289	2	course	course	NOUN
ftr-418	1289	3	,	,	PUNCT
ftr-418	1289	4	in	in	ADP
ftr-418	1289	5	doing	do	VERB
ftr-418	1289	6	so	so	ADV
ftr-418	1289	7	congress	congress	PROPN
ftr-418	1289	8	would	would	AUX
ftr-418	1289	9	have	have	AUX
ftr-418	1289	10	be	be	AUX
ftr-418	1289	11	sure	sure	ADJ
ftr-418	1289	12	to	to	PART
ftr-418	1289	13	structure	structure	NOUN
ftr-418	1289	14	matters	matter	NOUN
ftr-418	1289	15	so	so	ADV
ftr-418	1289	16	as	as	SCONJ
ftr-418	1289	17	not	not	PART
ftr-418	1289	18	that	that	PRON
ftr-418	1289	19	to	to	PART
ftr-418	1289	20	run	run	VERB
ftr-418	1289	21	afoul	afoul	ADV
ftr-418	1289	22	of	of	ADP
ftr-418	1289	23	the	the	DET
ftr-418	1289	24	just	just	ADJ
ftr-418	1289	25	compensation	compensation	NOUN
ftr-418	1289	26	and	and	CCONJ
ftr-418	1289	27	due	due	ADJ
ftr-418	1289	28	process	process	NOUN
ftr-418	1289	29	clauses	clause	NOUN
ftr-418	1289	30	of	of	ADP
ftr-418	1289	31	the	the	DET
ftr-418	1289	32	fifth	fifth	ADJ
ftr-418	1289	33	amendment	amendment	NOUN
ftr-418	1289	34	.	.	PUNCT
ftr-418	1290	1	see	see	VERB
ftr-418	1290	2	conference	conference	NOUN
ftr-418	1290	3	of	of	ADP
ftr-418	1290	4	western	western	ADJ
ftr-418	1290	5	attorneys	attorney	NOUN
ftr-418	1290	6	general	general	ADJ
ftr-418	1290	7	,	,	PUNCT
ftr-418	1290	8	american	american	PROPN
ftr-418	1290	9	indian	indian	PROPN
ftr-418	1290	10	law	law	PROPN
ftr-418	1290	11	deskbook	deskbook	VERB
ftr-418	1290	12	8	8	NUM
ftr-418	1290	13	(	(	PUNCT
ftr-418	1290	14	julie	julie	PROPN
ftr-418	1290	15	wrend	wrend	PROPN
ftr-418	1290	16	&	&	CCONJ
ftr-418	1290	17	clay	clay	PROPN
ftr-418	1290	18	smith	smith	PROPN
ftr-418	1290	19	eds	eds	PROPN
ftr-418	1290	20	.	.	PROPN
ftr-418	1290	21	,	,	PUNCT
ftr-418	1290	22	2d	2d	PROPN
ftr-418	1290	23	ed	ed	NOUN
ftr-418	1290	24	.	.	PROPN
ftr-418	1290	25	1998	1998	NUM
ftr-418	1290	26	)	)	PUNCT
ftr-418	1290	27	.	.	PUNCT
ftr-418	1291	1	217	217	NUM
ftr-418	1291	2	.	.	PUNCT
ftr-418	1292	1	cherokee	cherokee	PROPN
ftr-418	1292	2	nation	nation	PROPN
ftr-418	1292	3	,	,	PUNCT
ftr-418	1292	4	30	30	NUM
ftr-418	1292	5	u.s	u.s	PROPN
ftr-418	1292	6	.	.	PROPN
ftr-418	1292	7	at	at	ADP
ftr-418	1292	8	19	19	NUM
ftr-418	1292	9	.	.	NOUN
ftr-418	1292	10	218	218	NUM
ftr-418	1292	11	.	.	PUNCT
ftr-418	1293	1	i	i	PRON
ftr-418	1293	2	d.	d.	PROPN
ftr-418	1293	3	at	at	ADP
ftr-418	1293	4	17	17	NUM
ftr-418	1293	5	.	.	PUNCT
ftr-418	1294	1	219	219	NUM
ftr-418	1294	2	.	.	PUNCT
ftr-418	1295	1	united	united	PROPN
ftr-418	1295	2	states	states	PROPN
ftr-418	1295	3	v.	v.	ADP
ftr-418	1295	4	dion	dion	NOUN
ftr-418	1295	5	,	,	PUNCT
ftr-418	1295	6	476	476	NUM
ftr-418	1295	7	u.s	u.s	PROPN
ftr-418	1295	8	.	.	PROPN
ftr-418	1295	9	734	734	NUM
ftr-418	1295	10	,	,	PUNCT
ftr-418	1295	11	740	740	NUM
ftr-418	1295	12	(	(	PUNCT
ftr-418	1295	13	1986	1986	NUM
ftr-418	1295	14	)	)	PUNCT
ftr-418	1295	15	.	.	PUNCT
ftr-418	1296	1	220	220	NUM
ftr-418	1296	2	.	.	X
ftr-418	1296	3	dean	dean	PROPN
ftr-418	1296	4	,	,	PUNCT
ftr-418	1296	5	supra	supra	PROPN
ftr-418	1296	6	note	note	NOUN
ftr-418	1296	7	10	10	NUM
ftr-418	1296	8	,	,	PUNCT
ftr-418	1296	9	at	at	ADP
ftr-418	1296	10	159	159	NUM
ftr-418	1296	11	.	.	PUNCT
ftr-418	1297	1	on	on	ADP
ftr-418	1297	2	the	the	DET
ftr-418	1297	3	proposed	propose	VERB
ftr-418	1297	4	tax	tax	NOUN
ftr-418	1297	5	and	and	CCONJ
ftr-418	1297	6	the	the	DET
ftr-418	1297	7	national	national	PROPN
ftr-418	1297	8	indian	indian	PROPN
ftr-418	1297	9	gaming	gaming	PROPN
ftr-418	1297	10	association	association	PROPN
ftr-418	1297	11	’s	’s	PART
ftr-418	1297	12	response	response	NOUN
ftr-418	1297	13	(	(	PUNCT
ftr-418	1297	14	“	"	PUNCT
ftr-418	1297	15	foxwoods	foxwood	NOUN
ftr-418	1297	16	memo	memo	NOUN
ftr-418	1297	17	”	"	PUNCT
ftr-418	1297	18	)	)	PUNCT
ftr-418	1297	19	.	.	PUNCT
ftr-418	1298	1	214	214	NUM
ftr-418	1298	2	underlying	underlie	VERB
ftr-418	1298	3	the	the	DET
ftr-418	1298	4	debate	debate	NOUN
ftr-418	1298	5	over	over	ADP
ftr-418	1298	6	whether	whether	SCONJ
ftr-418	1298	7	the	the	DET
ftr-418	1298	8	tribes	tribe	NOUN
ftr-418	1298	9	can	can	AUX
ftr-418	1298	10	be	be	AUX
ftr-418	1298	11	taxed	tax	VERB
ftr-418	1298	12	is	be	AUX
ftr-418	1298	13	the	the	DET
ftr-418	1298	14	tribe	tribe	NOUN
ftr-418	1298	15	’s	’s	PART
ftr-418	1298	16	unique	unique	ADJ
ftr-418	1298	17	relationship	relationship	NOUN
ftr-418	1298	18	to	to	ADP
ftr-418	1298	19	the	the	DET
ftr-418	1298	20	federal	federal	ADJ
ftr-418	1298	21	government	government	NOUN
ftr-418	1298	22	.	.	PUNCT
ftr-418	1299	1	first	first	ADV
ftr-418	1299	2	,	,	PUNCT
ftr-418	1299	3	it	it	PRON
ftr-418	1299	4	is	be	AUX
ftr-418	1299	5	important	important	ADJ
ftr-418	1299	6	to	to	PART
ftr-418	1299	7	note	note	VERB
ftr-418	1299	8	that	that	SCONJ
ftr-418	1299	9	congress	congress	PROPN
ftr-418	1299	10	’s	’s	PART
ftr-418	1299	11	power	power	NOUN
ftr-418	1299	12	over	over	ADP
ftr-418	1299	13	the	the	DET
ftr-418	1299	14	indian	indian	ADJ
ftr-418	1299	15	tribes	tribe	NOUN
ftr-418	1299	16	is	be	AUX
ftr-418	1299	17	plenary	plenary	ADJ
ftr-418	1299	18	.	.	PUNCT
ftr-418	1300	1	while	while	SCONJ
ftr-418	1300	2	indian	indian	ADJ
ftr-418	1300	3	tribes	tribe	NOUN
ftr-418	1300	4	are215	are215	AUX
ftr-418	1300	5	considered	consider	VERB
ftr-418	1300	6	“	"	PUNCT
ftr-418	1300	7	sovereign	sovereign	ADJ
ftr-418	1300	8	,	,	PUNCT
ftr-418	1300	9	”	"	PUNCT
ftr-418	1300	10	congress	congress	PROPN
ftr-418	1300	11	can	can	AUX
ftr-418	1300	12	and	and	CCONJ
ftr-418	1300	13	has	have	AUX
ftr-418	1300	14	interfered	interfere	VERB
ftr-418	1300	15	with	with	ADP
ftr-418	1300	16	that	that	DET
ftr-418	1300	17	sovereignty	sovereignty	NOUN
ftr-418	1300	18	on	on	ADP
ftr-418	1300	19	numerous	numerous	ADJ
ftr-418	1300	20	occasions	occasion	NOUN
ftr-418	1300	21	.	.	PUNCT
ftr-418	1301	1	there	there	PRON
ftr-418	1301	2	is	be	VERB
ftr-418	1301	3	no	no	DET
ftr-418	1301	4	provision	provision	NOUN
ftr-418	1301	5	in	in	ADP
ftr-418	1301	6	the	the	DET
ftr-418	1301	7	constitution	constitution	NOUN
ftr-418	1301	8	reserving216	reserving216	VERB
ftr-418	1301	9	certain	certain	ADJ
ftr-418	1301	10	powers	power	NOUN
ftr-418	1301	11	to	to	ADP
ftr-418	1301	12	the	the	DET
ftr-418	1301	13	tribes	tribe	NOUN
ftr-418	1301	14	.	.	PUNCT
ftr-418	1302	1	therefore	therefore	ADV
ftr-418	1302	2	,	,	PUNCT
ftr-418	1302	3	the	the	DET
ftr-418	1302	4	tribes	tribe	NOUN
ftr-418	1302	5	have	have	VERB
ftr-418	1302	6	no	no	DET
ftr-418	1302	7	developed	develop	VERB
ftr-418	1302	8	constitutional	constitutional	ADJ
ftr-418	1302	9	intergovernmental	intergovernmental	ADJ
ftr-418	1302	10	tax	tax	NOUN
ftr-418	1302	11	immunity	immunity	NOUN
ftr-418	1302	12	like	like	ADP
ftr-418	1302	13	that	that	PRON
ftr-418	1302	14	enjoyed	enjoy	VERB
ftr-418	1302	15	by	by	ADP
ftr-418	1302	16	states	state	NOUN
ftr-418	1302	17	.	.	PUNCT
ftr-418	1303	1	to	to	ADP
ftr-418	1303	2	the	the	DET
ftr-418	1303	3	contrary	contrary	NOUN
ftr-418	1303	4	,	,	PUNCT
ftr-418	1303	5	the	the	DET
ftr-418	1303	6	constitution	constitution	NOUN
ftr-418	1303	7	provides	provide	VERB
ftr-418	1303	8	for	for	ADP
ftr-418	1303	9	congressional	congressional	ADJ
ftr-418	1303	10	control	control	NOUN
ftr-418	1303	11	over	over	ADP
ftr-418	1303	12	indian	indian	ADJ
ftr-418	1303	13	affairs	affair	NOUN
ftr-418	1303	14	through	through	ADP
ftr-418	1303	15	the	the	DET
ftr-418	1303	16	indian	indian	PROPN
ftr-418	1303	17	commerce	commerce	PROPN
ftr-418	1303	18	clause	clause	NOUN
ftr-418	1303	19	.	.	PUNCT
ftr-418	1304	1	the	the	DET
ftr-418	1304	2	relationship	relationship	NOUN
ftr-418	1304	3	between	between	ADP
ftr-418	1304	4	the217	the217	PROPN
ftr-418	1304	5	tribes	tribe	NOUN
ftr-418	1304	6	and	and	CCONJ
ftr-418	1304	7	the	the	DET
ftr-418	1304	8	federal	federal	ADJ
ftr-418	1304	9	government	government	NOUN
ftr-418	1304	10	is	be	AUX
ftr-418	1304	11	a	a	DET
ftr-418	1304	12	unique	unique	ADJ
ftr-418	1304	13	one	one	NOUN
ftr-418	1304	14	that	that	PRON
ftr-418	1304	15	“	"	PUNCT
ftr-418	1304	16	resembles	resemble	VERB
ftr-418	1304	17	that	that	PRON
ftr-418	1304	18	of	of	ADP
ftr-418	1304	19	a	a	DET
ftr-418	1304	20	ward	ward	NOUN
ftr-418	1304	21	to	to	ADP
ftr-418	1304	22	his	his	PRON
ftr-418	1304	23	guardian	guardian	NOUN
ftr-418	1304	24	.	.	PUNCT
ftr-418	1304	25	”	"	PUNCT
ftr-418	1305	1	218	218	NUM
ftr-418	1305	2	tribes	tribe	NOUN
ftr-418	1305	3	do	do	AUX
ftr-418	1305	4	enjoy	enjoy	VERB
ftr-418	1305	5	a	a	DET
ftr-418	1305	6	level	level	NOUN
ftr-418	1305	7	of	of	ADP
ftr-418	1305	8	self	self	NOUN
ftr-418	1305	9	-	-	PUNCT
ftr-418	1305	10	government	government	NOUN
ftr-418	1305	11	either	either	CCONJ
ftr-418	1305	12	by	by	ADP
ftr-418	1305	13	statute	statute	NOUN
ftr-418	1305	14	or	or	CCONJ
ftr-418	1305	15	by	by	ADP
ftr-418	1305	16	treaty	treaty	NOUN
ftr-418	1305	17	.	.	PUNCT
ftr-418	1306	1	any	any	DET
ftr-418	1306	2	statue	statue	NOUN
ftr-418	1306	3	or	or	CCONJ
ftr-418	1306	4	treaty	treaty	NOUN
ftr-418	1306	5	,	,	PUNCT
ftr-418	1306	6	however	however	ADV
ftr-418	1306	7	,	,	PUNCT
ftr-418	1306	8	can	can	AUX
ftr-418	1306	9	be	be	AUX
ftr-418	1306	10	overturned	overturn	VERB
ftr-418	1306	11	by	by	ADP
ftr-418	1306	12	an	an	DET
ftr-418	1306	13	act	act	NOUN
ftr-418	1306	14	of	of	ADP
ftr-418	1306	15	congress	congress	PROPN
ftr-418	1306	16	.	.	PUNCT
ftr-418	1307	1	in	in	ADP
ftr-418	1307	2	order	order	NOUN
ftr-418	1307	3	to	to	PART
ftr-418	1307	4	do	do	AUX
ftr-418	1307	5	so	so	ADV
ftr-418	1307	6	,	,	PUNCT
ftr-418	1307	7	there	there	PRON
ftr-418	1307	8	must	must	AUX
ftr-418	1307	9	be	be	AUX
ftr-418	1307	10	“	"	PUNCT
ftr-418	1307	11	clear	clear	ADJ
ftr-418	1307	12	evidence	evidence	NOUN
ftr-418	1307	13	that	that	SCONJ
ftr-418	1307	14	congress	congress	PROPN
ftr-418	1307	15	actually	actually	ADV
ftr-418	1307	16	considered	consider	VERB
ftr-418	1307	17	the	the	DET
ftr-418	1307	18	conflict	conflict	NOUN
ftr-418	1307	19	between	between	ADP
ftr-418	1307	20	its	its	PRON
ftr-418	1307	21	intended	intended	ADJ
ftr-418	1307	22	action	action	NOUN
ftr-418	1307	23	on	on	ADP
ftr-418	1307	24	the	the	DET
ftr-418	1307	25	one	one	NUM
ftr-418	1307	26	hand	hand	NOUN
ftr-418	1307	27	and	and	CCONJ
ftr-418	1307	28	indian	indian	ADJ
ftr-418	1307	29	treaty	treaty	NOUN
ftr-418	1307	30	rights	right	NOUN
ftr-418	1307	31	on	on	ADP
ftr-418	1307	32	the	the	DET
ftr-418	1307	33	other	other	ADJ
ftr-418	1307	34	,	,	PUNCT
ftr-418	1307	35	and	and	CCONJ
ftr-418	1307	36	chose	choose	VERB
ftr-418	1307	37	to	to	PART
ftr-418	1307	38	resolve	resolve	VERB
ftr-418	1307	39	that	that	DET
ftr-418	1307	40	conflict	conflict	NOUN
ftr-418	1307	41	by	by	ADP
ftr-418	1307	42	abrogating	abrogate	VERB
ftr-418	1307	43	the	the	DET
ftr-418	1307	44	treaty	treaty	NOUN
ftr-418	1307	45	.	.	PUNCT
ftr-418	1307	46	”	"	PUNCT
ftr-418	1308	1	a	a	DET
ftr-418	1308	2	recent219	recent219	NUM
ftr-418	1308	3	review	review	NOUN
ftr-418	1308	4	of	of	ADP
ftr-418	1308	5	the	the	DET
ftr-418	1308	6	cases	case	NOUN
ftr-418	1308	7	in	in	ADP
ftr-418	1308	8	this	this	DET
ftr-418	1308	9	area	area	NOUN
ftr-418	1308	10	concluded	conclude	VERB
ftr-418	1308	11	,	,	PUNCT
ftr-418	1308	12	“	"	PUNCT
ftr-418	1308	13	because	because	SCONJ
ftr-418	1308	14	the	the	DET
ftr-418	1308	15	notion	notion	NOUN
ftr-418	1308	16	of	of	ADP
ftr-418	1308	17	indian	indian	ADJ
ftr-418	1308	18	sovereignty	sovereignty	NOUN
ftr-418	1308	19	is	be	AUX
ftr-418	1308	20	flexible	flexible	ADJ
ftr-418	1308	21	it	it	PRON
ftr-418	1308	22	does	do	AUX
ftr-418	1308	23	not	not	PART
ftr-418	1308	24	bar	bar	VERB
ftr-418	1308	25	[	[	X
ftr-418	1308	26	federal	federal	ADJ
ftr-418	1308	27	]	]	X
ftr-418	1308	28	taxation	taxation	NOUN
ftr-418	1308	29	.	.	PUNCT
ftr-418	1308	30	”220	”220	PUNCT
ftr-418	1309	1	there	there	PRON
ftr-418	1309	2	are	be	VERB
ftr-418	1309	3	no	no	DET
ftr-418	1309	4	rulings	ruling	NOUN
ftr-418	1309	5	confirming	confirm	VERB
ftr-418	1309	6	congress	congress	PROPN
ftr-418	1309	7	’s	’s	PART
ftr-418	1309	8	power	power	NOUN
ftr-418	1309	9	to	to	PART
ftr-418	1309	10	apply	apply	VERB
ftr-418	1309	11	the	the	DET
ftr-418	1309	12	federal	federal	ADJ
ftr-418	1309	13	income	income	NOUN
ftr-418	1309	14	tax	tax	NOUN
ftr-418	1309	15	to	to	ADP
ftr-418	1309	16	the	the	DET
ftr-418	1309	17	tribes	tribe	NOUN
ftr-418	1309	18	.	.	PUNCT
ftr-418	1310	1	at	at	ADV
ftr-418	1310	2	least	least	ADV
ftr-418	1310	3	one	one	NUM
ftr-418	1310	4	supreme	supreme	ADJ
ftr-418	1310	5	court	court	NOUN
ftr-418	1310	6	case	case	NOUN
ftr-418	1310	7	dealing	deal	VERB
ftr-418	1310	8	with	with	ADP
ftr-418	1310	9	state	state	NOUN
ftr-418	1310	10	taxation	taxation	NOUN
ftr-418	1310	11	,	,	PUNCT
ftr-418	1310	12	however	however	ADV
ftr-418	1310	13	,	,	PUNCT
ftr-418	1310	14	may	may	AUX
ftr-418	1310	15	shed	shed	VERB
ftr-418	1310	16	some	some	DET
ftr-418	1310	17	light	light	NOUN
ftr-418	1310	18	on	on	ADP
ftr-418	1310	19	congress	congress	PROPN
ftr-418	1310	20	’s	’s	PART
ftr-418	1310	21	ability	ability	NOUN
ftr-418	1310	22	to	to	PART
ftr-418	1310	23	subject	subject	VERB
ftr-418	1310	24	the	the	DET
ftr-418	1310	25	386	386	NUM
ftr-418	1310	26	florida	florida	PROPN
ftr-418	1310	27	tax	tax	NOUN
ftr-418	1310	28	review	review	NOUN
ftr-418	1310	29	[	[	X
ftr-418	1310	30	vol.6:4	vol.6:4	ADP
ftr-418	1310	31	221	221	NUM
ftr-418	1310	32	.	.	PUNCT
ftr-418	1311	1	411	411	NUM
ftr-418	1311	2	u.s	u.s	PROPN
ftr-418	1311	3	.	.	PROPN
ftr-418	1311	4	145	145	NUM
ftr-418	1311	5	,	,	PUNCT
ftr-418	1311	6	157	157	NUM
ftr-418	1311	7	-	-	SYM
ftr-418	1311	8	58	58	NUM
ftr-418	1311	9	(	(	PUNCT
ftr-418	1311	10	1973	1973	NUM
ftr-418	1311	11	)	)	PUNCT
ftr-418	1311	12	.	.	PUNCT
ftr-418	1312	1	222	222	NUM
ftr-418	1312	2	.	.	PUNCT
ftr-418	1313	1	i	i	PRON
ftr-418	1313	2	d.	d.	PROPN
ftr-418	1313	3	at	at	ADP
ftr-418	1313	4	145	145	NUM
ftr-418	1313	5	223	223	NUM
ftr-418	1313	6	.	.	PUNCT
ftr-418	1314	1	i	i	PRON
ftr-418	1314	2	d.	d.	PROPN
ftr-418	1314	3	at	at	ADP
ftr-418	1314	4	146	146	NUM
ftr-418	1314	5	.	.	PUNCT
ftr-418	1315	1	224	224	NUM
ftr-418	1315	2	.	.	PUNCT
ftr-418	1316	1	i	i	PRON
ftr-418	1316	2	d.	d.	PROPN
ftr-418	1316	3	at	at	ADP
ftr-418	1316	4	155	155	NUM
ftr-418	1316	5	.	.	PUNCT
ftr-418	1316	6	225	225	NUM
ftr-418	1316	7	.	.	PUNCT
ftr-418	1317	1	i	i	PRON
ftr-418	1317	2	d.	d.	PROPN
ftr-418	1317	3	at	at	ADP
ftr-418	1317	4	157	157	NUM
ftr-418	1317	5	.	.	PUNCT
ftr-418	1318	1	226	226	NUM
ftr-418	1318	2	.	.	PUNCT
ftr-418	1319	1	crs	crs	NOUN
ftr-418	1319	2	memo	memo	NOUN
ftr-418	1319	3	,	,	PUNCT
ftr-418	1319	4	supra	supra	PROPN
ftr-418	1319	5	note	note	NOUN
ftr-418	1319	6	210	210	NUM
ftr-418	1319	7	.	.	PUNCT
ftr-418	1320	1	see	see	VERB
ftr-418	1320	2	also	also	ADV
ftr-418	1320	3	supra	supra	PROPN
ftr-418	1320	4	note	note	PROPN
ftr-418	1321	1	51	51	NUM
ftr-418	1321	2	.	.	NOUN
ftr-418	1322	1	227	227	NUM
ftr-418	1322	2	.	.	PUNCT
ftr-418	1323	1	foxwoods	foxwood	NOUN
ftr-418	1323	2	memo	memo	NOUN
ftr-418	1323	3	,	,	PUNCT
ftr-418	1323	4	supra	supra	PROPN
ftr-418	1323	5	note	note	NOUN
ftr-418	1323	6	210	210	NUM
ftr-418	1323	7	.	.	PUNCT
ftr-418	1324	1	228	228	NUM
ftr-418	1324	2	.	.	PUNCT
ftr-418	1325	1	see	see	VERB
ftr-418	1325	2	supra	supra	PROPN
ftr-418	1325	3	note	note	PROPN
ftr-418	1325	4	216	216	NUM
ftr-418	1325	5	.	.	PUNCT
ftr-418	1325	6	229	229	NUM
ftr-418	1325	7	.	.	PUNCT
ftr-418	1326	1	foxwoods	foxwood	NOUN
ftr-418	1326	2	memo	memo	NOUN
ftr-418	1326	3	,	,	PUNCT
ftr-418	1326	4	supra	supra	PROPN
ftr-418	1326	5	note	note	NOUN
ftr-418	1326	6	210	210	NUM
ftr-418	1326	7	.	.	PUNCT
ftr-418	1327	1	it	it	PRON
ftr-418	1327	2	should	should	AUX
ftr-418	1327	3	be	be	AUX
ftr-418	1327	4	remembered	remember	VERB
ftr-418	1327	5	that	that	SCONJ
ftr-418	1327	6	equal	equal	ADJ
ftr-418	1327	7	protection	protection	NOUN
ftr-418	1327	8	jurisprudence	jurisprudence	NOUN
ftr-418	1327	9	is	be	AUX
ftr-418	1327	10	often	often	ADV
ftr-418	1327	11	invoked	invoke	VERB
ftr-418	1327	12	when	when	SCONJ
ftr-418	1327	13	nothing	nothing	PRON
ftr-418	1327	14	else	else	ADV
ftr-418	1327	15	will	will	AUX
ftr-418	1327	16	work	work	VERB
ftr-418	1327	17	—	—	PUNCT
ftr-418	1327	18	it	it	PRON
ftr-418	1327	19	has	have	AUX
ftr-418	1327	20	been	be	AUX
ftr-418	1327	21	called	call	VERB
ftr-418	1327	22	“	"	PUNCT
ftr-418	1327	23	the	the	DET
ftr-418	1327	24	usual	usual	ADJ
ftr-418	1327	25	last	last	ADJ
ftr-418	1327	26	resort	resort	NOUN
ftr-418	1327	27	of	of	ADP
ftr-418	1327	28	constitutional	constitutional	ADJ
ftr-418	1327	29	arguments	argument	NOUN
ftr-418	1327	30	.	.	PUNCT
ftr-418	1327	31	”	"	PUNCT
ftr-418	1328	1	buck	buck	PROPN
ftr-418	1328	2	v.	v.	ADP
ftr-418	1328	3	bell	bell	NOUN
ftr-418	1328	4	,	,	PUNCT
ftr-418	1328	5	274	274	NUM
ftr-418	1328	6	u.s	u.s	PROPN
ftr-418	1328	7	.	.	PROPN
ftr-418	1328	8	200	200	NUM
ftr-418	1328	9	,	,	PUNCT
ftr-418	1328	10	208	208	NUM
ftr-418	1328	11	(	(	PUNCT
ftr-418	1328	12	1927	1927	NUM
ftr-418	1328	13	)	)	PUNCT
ftr-418	1328	14	.	.	PUNCT
ftr-418	1329	1	230	230	NUM
ftr-418	1329	2	.	.	PUNCT
ftr-418	1330	1	see	see	VERB
ftr-418	1330	2	supra	supra	PROPN
ftr-418	1330	3	note	note	PROPN
ftr-418	1330	4	212	212	NUM
ftr-418	1330	5	.	.	PUNCT
ftr-418	1331	1	231	231	NUM
ftr-418	1331	2	.	.	PUNCT
ftr-418	1332	1	foxwoods	foxwood	NOUN
ftr-418	1332	2	memo	memo	NOUN
ftr-418	1332	3	,	,	PUNCT
ftr-418	1332	4	supra	supra	PROPN
ftr-418	1332	5	note	note	NOUN
ftr-418	1332	6	210	210	NUM
ftr-418	1332	7	.	.	PUNCT
ftr-418	1333	1	tribes	tribe	NOUN
ftr-418	1333	2	to	to	ADP
ftr-418	1333	3	federal	federal	ADJ
ftr-418	1333	4	taxation	taxation	NOUN
ftr-418	1333	5	.	.	PUNCT
ftr-418	1334	1	in	in	ADP
ftr-418	1334	2	mescalero	mescalero	PROPN
ftr-418	1334	3	v.	v.	PROPN
ftr-418	1334	4	jones	jones	PROPN
ftr-418	1334	5	,	,	PUNCT
ftr-418	1334	6	the	the	DET
ftr-418	1334	7	court	court	NOUN
ftr-418	1334	8	ruled	rule	VERB
ftr-418	1334	9	that	that	SCONJ
ftr-418	1334	10	states	state	NOUN
ftr-418	1334	11	can	can	AUX
ftr-418	1334	12	subject	subject	VERB
ftr-418	1334	13	tribes	tribe	NOUN
ftr-418	1334	14	to	to	ADP
ftr-418	1334	15	taxation	taxation	NOUN
ftr-418	1334	16	on	on	ADP
ftr-418	1334	17	their	their	PRON
ftr-418	1334	18	off	off	ADJ
ftr-418	1334	19	-	-	PUNCT
ftr-418	1334	20	reservation	reservation	NOUN
ftr-418	1334	21	activities	activity	NOUN
ftr-418	1334	22	.	.	PUNCT
ftr-418	1335	1	specifically	specifically	ADV
ftr-418	1335	2	,	,	PUNCT
ftr-418	1335	3	the221	the221	PROPN
ftr-418	1335	4	tribe	tribe	NOUN
ftr-418	1335	5	in	in	ADP
ftr-418	1335	6	mescalero	mescalero	PROPN
ftr-418	1335	7	was	be	AUX
ftr-418	1335	8	found	find	VERB
ftr-418	1335	9	to	to	PART
ftr-418	1335	10	be	be	AUX
ftr-418	1335	11	taxable	taxable	ADJ
ftr-418	1335	12	on	on	ADP
ftr-418	1335	13	the	the	DET
ftr-418	1335	14	operation	operation	NOUN
ftr-418	1335	15	of	of	ADP
ftr-418	1335	16	its	its	PRON
ftr-418	1335	17	offreservation	offreservation	NOUN
ftr-418	1335	18	ski	ski	NOUN
ftr-418	1335	19	resort	resort	NOUN
ftr-418	1335	20	.	.	PUNCT
ftr-418	1336	1	the	the	DET
ftr-418	1336	2	tribe	tribe	NOUN
ftr-418	1336	3	had	have	AUX
ftr-418	1336	4	leased	lease	VERB
ftr-418	1336	5	the	the	DET
ftr-418	1336	6	land	land	NOUN
ftr-418	1336	7	underlying	underlie	VERB
ftr-418	1336	8	the	the	DET
ftr-418	1336	9	ski	ski	PROPN
ftr-418	1336	10	resort222	resort222	PROPN
ftr-418	1336	11	from	from	ADP
ftr-418	1336	12	the	the	DET
ftr-418	1336	13	federal	federal	ADJ
ftr-418	1336	14	government	government	NOUN
ftr-418	1336	15	pursuant	pursuant	ADJ
ftr-418	1336	16	to	to	ADP
ftr-418	1336	17	the	the	DET
ftr-418	1336	18	ira	ira	PROPN
ftr-418	1336	19	.	.	PUNCT
ftr-418	1337	1	the	the	DET
ftr-418	1337	2	ira	ira	PROPN
ftr-418	1337	3	provided	provide	VERB
ftr-418	1337	4	that	that	SCONJ
ftr-418	1337	5	any223	any223	PROPN
ftr-418	1337	6	land	land	NOUN
ftr-418	1337	7	acquired	acquire	VERB
ftr-418	1337	8	by	by	ADP
ftr-418	1337	9	tribes	tribe	NOUN
ftr-418	1337	10	under	under	ADP
ftr-418	1337	11	its	its	PRON
ftr-418	1337	12	provisions	provision	NOUN
ftr-418	1337	13	would	would	AUX
ftr-418	1337	14	be	be	AUX
ftr-418	1337	15	exempt	exempt	ADJ
ftr-418	1337	16	from	from	ADP
ftr-418	1337	17	state	state	NOUN
ftr-418	1337	18	and	and	CCONJ
ftr-418	1337	19	local	local	ADJ
ftr-418	1337	20	taxation	taxation	NOUN
ftr-418	1337	21	.	.	PUNCT
ftr-418	1338	1	the	the	DET
ftr-418	1338	2	court	court	NOUN
ftr-418	1338	3	found	find	VERB
ftr-418	1338	4	that	that	SCONJ
ftr-418	1338	5	congress	congress	PROPN
ftr-418	1338	6	,	,	PUNCT
ftr-418	1338	7	in	in	ADP
ftr-418	1338	8	drafting	draft	VERB
ftr-418	1338	9	the	the	DET
ftr-418	1338	10	ira	ira	PROPN
ftr-418	1338	11	,	,	PUNCT
ftr-418	1338	12	only224	only224	PROPN
ftr-418	1338	13	intended	intend	VERB
ftr-418	1338	14	the	the	DET
ftr-418	1338	15	land	land	NOUN
ftr-418	1338	16	acquired	acquire	VERB
ftr-418	1338	17	under	under	ADP
ftr-418	1338	18	its	its	PRON
ftr-418	1338	19	provisions	provision	NOUN
ftr-418	1338	20	to	to	PART
ftr-418	1338	21	be	be	AUX
ftr-418	1338	22	exempt	exempt	ADJ
ftr-418	1338	23	from	from	ADP
ftr-418	1338	24	state	state	NOUN
ftr-418	1338	25	taxes.225	taxes.225	NOUN
ftr-418	1338	26	the	the	DET
ftr-418	1338	27	exemption	exemption	NOUN
ftr-418	1338	28	did	do	AUX
ftr-418	1338	29	not	not	PART
ftr-418	1338	30	extend	extend	VERB
ftr-418	1338	31	to	to	ADP
ftr-418	1338	32	income	income	NOUN
ftr-418	1338	33	earned	earn	VERB
ftr-418	1338	34	from	from	ADP
ftr-418	1338	35	the	the	DET
ftr-418	1338	36	land	land	NOUN
ftr-418	1338	37	.	.	PUNCT
ftr-418	1339	1	since	since	SCONJ
ftr-418	1339	2	congress	congress	PROPN
ftr-418	1339	3	did	do	AUX
ftr-418	1339	4	not	not	PART
ftr-418	1339	5	exempt	exempt	VERB
ftr-418	1339	6	the	the	DET
ftr-418	1339	7	income	income	NOUN
ftr-418	1339	8	from	from	ADP
ftr-418	1339	9	state	state	NOUN
ftr-418	1339	10	taxation	taxation	NOUN
ftr-418	1339	11	,	,	PUNCT
ftr-418	1339	12	the	the	DET
ftr-418	1339	13	crs	crs	PROPN
ftr-418	1339	14	memo	memo	NOUN
ftr-418	1339	15	concludes	conclude	VERB
ftr-418	1339	16	that	that	SCONJ
ftr-418	1339	17	congress	congress	PROPN
ftr-418	1339	18	affirmatively	affirmatively	ADV
ftr-418	1339	19	permitted	permit	VERB
ftr-418	1339	20	such	such	ADJ
ftr-418	1339	21	taxation	taxation	NOUN
ftr-418	1339	22	and	and	CCONJ
ftr-418	1339	23	“	"	PUNCT
ftr-418	1339	24	if	if	SCONJ
ftr-418	1339	25	congress	congress	PROPN
ftr-418	1339	26	may	may	AUX
ftr-418	1339	27	subject	subject	VERB
ftr-418	1339	28	the	the	DET
ftr-418	1339	29	proceeds	proceed	NOUN
ftr-418	1339	30	of	of	ADP
ftr-418	1339	31	tribal	tribal	ADJ
ftr-418	1339	32	activity	activity	NOUN
ftr-418	1339	33	to	to	ADP
ftr-418	1339	34	state	state	NOUN
ftr-418	1339	35	taxes	taxis	NOUN
ftr-418	1339	36	,	,	PUNCT
ftr-418	1339	37	it	it	PRON
ftr-418	1339	38	certainly	certainly	ADV
ftr-418	1339	39	may	may	AUX
ftr-418	1339	40	subject	subject	VERB
ftr-418	1339	41	them	they	PRON
ftr-418	1339	42	to	to	ADP
ftr-418	1339	43	the	the	DET
ftr-418	1339	44	federal	federal	ADJ
ftr-418	1339	45	income	income	NOUN
ftr-418	1339	46	tax	tax	NOUN
ftr-418	1339	47	.	.	PUNCT
ftr-418	1339	48	”	"	PUNCT
ftr-418	1340	1	mescalero	mescalero	PROPN
ftr-418	1340	2	,	,	PUNCT
ftr-418	1340	3	however	however	ADV
ftr-418	1340	4	,	,	PUNCT
ftr-418	1340	5	addressed	address	VERB
ftr-418	1340	6	taxes	taxis	NOUN
ftr-418	1340	7	assessed	assess	VERB
ftr-418	1340	8	on	on	ADP
ftr-418	1340	9	off-226	off-226	NOUN
ftr-418	1340	10	reservation	reservation	NOUN
ftr-418	1340	11	activities	activity	NOUN
ftr-418	1340	12	.	.	PUNCT
ftr-418	1341	1	most	most	ADJ
ftr-418	1341	2	of	of	ADP
ftr-418	1341	3	the	the	DET
ftr-418	1341	4	gaming	gaming	NOUN
ftr-418	1341	5	operations	operation	NOUN
ftr-418	1341	6	at	at	ADP
ftr-418	1341	7	issue	issue	NOUN
ftr-418	1341	8	in	in	ADP
ftr-418	1341	9	the	the	DET
ftr-418	1341	10	proposed	propose	VERB
ftr-418	1341	11	federal	federal	ADJ
ftr-418	1341	12	tax	tax	NOUN
ftr-418	1341	13	are	be	AUX
ftr-418	1341	14	on	on	ADP
ftr-418	1341	15	-	-	PUNCT
ftr-418	1341	16	reservation	reservation	NOUN
ftr-418	1341	17	activities	activity	NOUN
ftr-418	1341	18	.	.	PUNCT
ftr-418	1342	1	the	the	DET
ftr-418	1342	2	crs	crs	PROPN
ftr-418	1342	3	memo	memo	NOUN
ftr-418	1342	4	does	do	AUX
ftr-418	1342	5	not	not	PART
ftr-418	1342	6	address	address	VERB
ftr-418	1342	7	this	this	DET
ftr-418	1342	8	distinction	distinction	NOUN
ftr-418	1342	9	.	.	PUNCT
ftr-418	1343	1	the	the	DET
ftr-418	1343	2	foxwoods	foxwood	NOUN
ftr-418	1343	3	memo	memo	NOUN
ftr-418	1343	4	counters	counter	NOUN
ftr-418	1343	5	with	with	ADP
ftr-418	1343	6	two	two	NUM
ftr-418	1343	7	basic	basic	ADJ
ftr-418	1343	8	arguments	argument	NOUN
ftr-418	1343	9	.	.	PUNCT
ftr-418	1344	1	first	first	ADV
ftr-418	1344	2	,	,	PUNCT
ftr-418	1344	3	it	it	PRON
ftr-418	1344	4	argues	argue	VERB
ftr-418	1344	5	that	that	SCONJ
ftr-418	1344	6	congress	congress	PROPN
ftr-418	1344	7	can	can	AUX
ftr-418	1344	8	only	only	ADV
ftr-418	1344	9	interfere	interfere	VERB
ftr-418	1344	10	with	with	ADP
ftr-418	1344	11	indian	indian	ADJ
ftr-418	1344	12	tribal	tribal	ADJ
ftr-418	1344	13	self	self	NOUN
ftr-418	1344	14	-	-	PUNCT
ftr-418	1344	15	government	government	NOUN
ftr-418	1344	16	when	when	SCONJ
ftr-418	1344	17	it	it	PRON
ftr-418	1344	18	is	be	AUX
ftr-418	1344	19	consistent	consistent	ADJ
ftr-418	1344	20	with	with	ADP
ftr-418	1344	21	the	the	DET
ftr-418	1344	22	government	government	NOUN
ftr-418	1344	23	’s	’s	PART
ftr-418	1344	24	trust	trust	NOUN
ftr-418	1344	25	function	function	NOUN
ftr-418	1344	26	over	over	ADP
ftr-418	1344	27	the	the	DET
ftr-418	1344	28	indian	indian	ADJ
ftr-418	1344	29	tribes	tribe	NOUN
ftr-418	1344	30	and	and	CCONJ
ftr-418	1344	31	that	that	SCONJ
ftr-418	1344	32	imposing	impose	VERB
ftr-418	1344	33	a	a	DET
ftr-418	1344	34	tax	tax	NOUN
ftr-418	1344	35	on	on	ADP
ftr-418	1344	36	the	the	DET
ftr-418	1344	37	tribes	tribe	NOUN
ftr-418	1344	38	would	would	AUX
ftr-418	1344	39	be	be	AUX
ftr-418	1344	40	a	a	DET
ftr-418	1344	41	violation	violation	NOUN
ftr-418	1344	42	of	of	ADP
ftr-418	1344	43	the	the	DET
ftr-418	1344	44	trust	trust	NOUN
ftr-418	1344	45	function	function	NOUN
ftr-418	1344	46	.	.	PUNCT
ftr-418	1345	1	as227	as227	PROPN
ftr-418	1345	2	noted	note	VERB
ftr-418	1345	3	above	above	ADV
ftr-418	1345	4	,	,	PUNCT
ftr-418	1345	5	however	however	ADV
ftr-418	1345	6	,	,	PUNCT
ftr-418	1345	7	congress	congress	PROPN
ftr-418	1345	8	’s	’s	PART
ftr-418	1345	9	power	power	NOUN
ftr-418	1345	10	over	over	ADP
ftr-418	1345	11	the	the	DET
ftr-418	1345	12	indians	indians	PROPN
ftr-418	1345	13	in	in	ADP
ftr-418	1345	14	plenary	plenary	ADJ
ftr-418	1345	15	and	and	CCONJ
ftr-418	1345	16	congress	congress	PROPN
ftr-418	1345	17	is	be	AUX
ftr-418	1345	18	free	free	ADJ
ftr-418	1345	19	to	to	PART
ftr-418	1345	20	interfere	interfere	VERB
ftr-418	1345	21	in	in	ADP
ftr-418	1345	22	tribal	tribal	ADJ
ftr-418	1345	23	affairs	affair	NOUN
ftr-418	1345	24	when	when	SCONJ
ftr-418	1345	25	it	it	PRON
ftr-418	1345	26	sees	see	VERB
ftr-418	1345	27	fit	fit	ADJ
ftr-418	1345	28	.	.	PUNCT
ftr-418	1346	1	228	228	NUM
ftr-418	1347	1	the	the	DET
ftr-418	1347	2	foxwoods	foxwood	NOUN
ftr-418	1347	3	memo	memo	NOUN
ftr-418	1347	4	also	also	ADV
ftr-418	1347	5	claims	claim	VERB
ftr-418	1347	6	that	that	SCONJ
ftr-418	1347	7	the	the	DET
ftr-418	1347	8	proposed	propose	VERB
ftr-418	1347	9	tax	tax	NOUN
ftr-418	1347	10	would	would	AUX
ftr-418	1347	11	create	create	VERB
ftr-418	1347	12	an	an	DET
ftr-418	1347	13	equal	equal	ADJ
ftr-418	1347	14	protection	protection	NOUN
ftr-418	1347	15	violation	violation	NOUN
ftr-418	1347	16	in	in	ADP
ftr-418	1347	17	that	that	PRON
ftr-418	1347	18	tribes	tribe	NOUN
ftr-418	1347	19	would	would	AUX
ftr-418	1347	20	be	be	AUX
ftr-418	1347	21	treated	treat	VERB
ftr-418	1347	22	differently	differently	ADV
ftr-418	1347	23	from	from	ADP
ftr-418	1347	24	states	state	NOUN
ftr-418	1347	25	and	and	CCONJ
ftr-418	1347	26	differently	differently	ADV
ftr-418	1347	27	from	from	ADP
ftr-418	1347	28	tax	tax	NOUN
ftr-418	1347	29	-	-	PUNCT
ftr-418	1347	30	exempt	exempt	ADJ
ftr-418	1347	31	organizations	organization	NOUN
ftr-418	1347	32	engaging	engage	VERB
ftr-418	1347	33	in	in	ADP
ftr-418	1347	34	gaming	gaming	NOUN
ftr-418	1347	35	activities	activity	NOUN
ftr-418	1347	36	.	.	PUNCT
ftr-418	1348	1	they	they	PRON
ftr-418	1348	2	would	would	AUX
ftr-418	1348	3	be	be	AUX
ftr-418	1348	4	treated	treat	VERB
ftr-418	1348	5	differently	differently	ADV
ftr-418	1348	6	from	from	ADP
ftr-418	1348	7	states	state	NOUN
ftr-418	1348	8	in	in	ADP
ftr-418	1348	9	that	that	DET
ftr-418	1348	10	state	state	NOUN
ftr-418	1348	11	gambling229	gambling229	PROPN
ftr-418	1348	12	operations	operation	NOUN
ftr-418	1348	13	(	(	PUNCT
ftr-418	1348	14	e.g.	e.g.	ADV
ftr-418	1348	15	,	,	PUNCT
ftr-418	1348	16	lotteries	lottery	NOUN
ftr-418	1348	17	)	)	PUNCT
ftr-418	1348	18	used	use	VERB
ftr-418	1348	19	to	to	PART
ftr-418	1348	20	fund	fund	VERB
ftr-418	1348	21	governmental	governmental	ADJ
ftr-418	1348	22	activities	activity	NOUN
ftr-418	1348	23	would	would	AUX
ftr-418	1348	24	not	not	PART
ftr-418	1348	25	be	be	AUX
ftr-418	1348	26	subject	subject	ADJ
ftr-418	1348	27	to	to	ADP
ftr-418	1348	28	the	the	DET
ftr-418	1348	29	tax	tax	NOUN
ftr-418	1348	30	.	.	PUNCT
ftr-418	1349	1	tribes	tribe	NOUN
ftr-418	1349	2	would	would	AUX
ftr-418	1349	3	also	also	ADV
ftr-418	1349	4	be	be	AUX
ftr-418	1349	5	treated	treat	VERB
ftr-418	1349	6	differently	differently	ADV
ftr-418	1349	7	from	from	ADP
ftr-418	1349	8	tax	tax	NOUN
ftr-418	1349	9	-	-	PUNCT
ftr-418	1349	10	exempt	exempt	ADJ
ftr-418	1349	11	organizations	organization	NOUN
ftr-418	1349	12	in	in	SCONJ
ftr-418	1349	13	that	that	SCONJ
ftr-418	1349	14	they	they	PRON
ftr-418	1349	15	would	would	AUX
ftr-418	1349	16	not	not	PART
ftr-418	1349	17	be	be	AUX
ftr-418	1349	18	allowed	allow	VERB
ftr-418	1349	19	to	to	PART
ftr-418	1349	20	deduct	deduct	VERB
ftr-418	1349	21	payments	payment	NOUN
ftr-418	1349	22	that	that	SCONJ
ftr-418	1349	23	they	they	PRON
ftr-418	1349	24	are	be	AUX
ftr-418	1349	25	required	require	VERB
ftr-418	1349	26	to	to	PART
ftr-418	1349	27	make	make	VERB
ftr-418	1349	28	under	under	ADP
ftr-418	1349	29	the	the	DET
ftr-418	1349	30	igra	igra	PROPN
ftr-418	1349	31	.	.	PUNCT
ftr-418	1350	1	“	"	PUNCT
ftr-418	1350	2	to	to	PART
ftr-418	1350	3	ignore	ignore	VERB
ftr-418	1350	4	this	this	DET
ftr-418	1350	5	difference	difference	NOUN
ftr-418	1350	6	is	be	AUX
ftr-418	1350	7	to	to	ADP
ftr-418	1350	8	suggest230	suggest230	PROPN
ftr-418	1350	9	that	that	SCONJ
ftr-418	1350	10	congress	congress	PROPN
ftr-418	1350	11	could	could	AUX
ftr-418	1350	12	impose	impose	VERB
ftr-418	1350	13	a	a	DET
ftr-418	1350	14	tax	tax	NOUN
ftr-418	1350	15	on	on	ADP
ftr-418	1350	16	automobiles	automobile	NOUN
ftr-418	1350	17	made	make	VERB
ftr-418	1350	18	by	by	ADP
ftr-418	1350	19	general	general	ADJ
ftr-418	1350	20	motors	motor	NOUN
ftr-418	1350	21	,	,	PUNCT
ftr-418	1350	22	but	but	CCONJ
ftr-418	1350	23	not	not	PART
ftr-418	1350	24	ford	ford	NOUN
ftr-418	1350	25	,	,	PUNCT
ftr-418	1350	26	and	and	CCONJ
ftr-418	1350	27	sustain	sustain	VERB
ftr-418	1350	28	its	its	PRON
ftr-418	1350	29	constitutionality	constitutionality	NOUN
ftr-418	1350	30	.	.	PUNCT
ftr-418	1350	31	”231	”231	VERB
ftr-418	1351	1	2004	2004	NUM
ftr-418	1351	2	]	]	PUNCT
ftr-418	1352	1	leaving	leave	VERB
ftr-418	1352	2	money	money	NOUN
ftr-418	1352	3	on	on	ADP
ftr-418	1352	4	the	the	DET
ftr-418	1352	5	table(s	table(s	NOUN
ftr-418	1352	6	)	)	PUNCT
ftr-418	1352	7	387	387	NUM
ftr-418	1352	8	232	232	NUM
ftr-418	1352	9	.	.	PUNCT
ftr-418	1353	1	534	534	NUM
ftr-418	1353	2	u.s	u.s	PROPN
ftr-418	1353	3	.	.	PROPN
ftr-418	1353	4	84	84	NUM
ftr-418	1353	5	(	(	PUNCT
ftr-418	1353	6	2001	2001	NUM
ftr-418	1353	7	)	)	PUNCT
ftr-418	1353	8	.	.	PUNCT
ftr-418	1354	1	233	233	NUM
ftr-418	1354	2	.	.	PUNCT
ftr-418	1355	1	i	i	PRON
ftr-418	1355	2	d.	d.	PROPN
ftr-418	1355	3	at	at	ADP
ftr-418	1355	4	87	87	NUM
ftr-418	1355	5	-	-	SYM
ftr-418	1355	6	88	88	NUM
ftr-418	1355	7	.	.	PUNCT
ftr-418	1355	8	234	234	NUM
ftr-418	1355	9	.	.	PUNCT
ftr-418	1356	1	simplifying	simplify	VERB
ftr-418	1356	2	greatly	greatly	ADV
ftr-418	1356	3	,	,	PUNCT
ftr-418	1356	4	the	the	DET
ftr-418	1356	5	arguments	argument	NOUN
ftr-418	1356	6	in	in	ADP
ftr-418	1356	7	the	the	DET
ftr-418	1356	8	case	case	NOUN
ftr-418	1356	9	were	be	AUX
ftr-418	1356	10	primarily	primarily	ADV
ftr-418	1356	11	over	over	ADP
ftr-418	1356	12	statutory	statutory	ADJ
ftr-418	1356	13	construction	construction	NOUN
ftr-418	1356	14	.	.	PUNCT
ftr-418	1357	1	the	the	DET
ftr-418	1357	2	igra	igra	PROPN
ftr-418	1357	3	included	include	VERB
ftr-418	1357	4	provisions	provision	NOUN
ftr-418	1357	5	subjecting	subject	VERB
ftr-418	1357	6	tribes	tribe	NOUN
ftr-418	1357	7	to	to	ADP
ftr-418	1357	8	the	the	DET
ftr-418	1357	9	same	same	ADJ
ftr-418	1357	10	treatment	treatment	NOUN
ftr-418	1357	11	as	as	ADP
ftr-418	1357	12	states	state	NOUN
ftr-418	1357	13	with	with	ADP
ftr-418	1357	14	respect	respect	NOUN
ftr-418	1357	15	to	to	ADP
ftr-418	1357	16	certain	certain	ADJ
ftr-418	1357	17	withholding	withholding	NOUN
ftr-418	1357	18	and	and	CCONJ
ftr-418	1357	19	reporting	report	VERB
ftr-418	1357	20	obligations	obligation	NOUN
ftr-418	1357	21	.	.	PUNCT
ftr-418	1358	1	i	i	PRON
ftr-418	1358	2	d.	d.	PROPN
ftr-418	1358	3	at	at	ADP
ftr-418	1358	4	87	87	NUM
ftr-418	1358	5	.	.	PUNCT
ftr-418	1359	1	the	the	DET
ftr-418	1359	2	igra	igra	PROPN
ftr-418	1359	3	,	,	PUNCT
ftr-418	1359	4	however	however	ADV
ftr-418	1359	5	,	,	PUNCT
ftr-418	1359	6	listed	list	VERB
ftr-418	1359	7	the	the	DET
ftr-418	1359	8	federal	federal	ADJ
ftr-418	1359	9	excise	excise	NOUN
ftr-418	1359	10	tax	tax	NOUN
ftr-418	1359	11	on	on	ADP
ftr-418	1359	12	gaming	gaming	NOUN
ftr-418	1359	13	as	as	ADP
ftr-418	1359	14	an	an	DET
ftr-418	1359	15	example	example	NOUN
ftr-418	1359	16	of	of	ADP
ftr-418	1359	17	one	one	NUM
ftr-418	1359	18	of	of	ADP
ftr-418	1359	19	those	those	DET
ftr-418	1359	20	“	"	PUNCT
ftr-418	1359	21	withholding	withholding	NOUN
ftr-418	1359	22	and	and	CCONJ
ftr-418	1359	23	reporting	reporting	NOUN
ftr-418	1359	24	”	"	PUNCT
ftr-418	1359	25	obligations	obligation	NOUN
ftr-418	1359	26	even	even	ADV
ftr-418	1359	27	though	though	SCONJ
ftr-418	1359	28	the	the	DET
ftr-418	1359	29	provision	provision	NOUN
ftr-418	1359	30	listed	list	VERB
ftr-418	1359	31	had	have	VERB
ftr-418	1359	32	nothing	nothing	PRON
ftr-418	1359	33	to	to	PART
ftr-418	1359	34	do	do	VERB
ftr-418	1359	35	with	with	ADP
ftr-418	1359	36	withholding	withholding	NOUN
ftr-418	1359	37	and	and	CCONJ
ftr-418	1359	38	reporting	reporting	NOUN
ftr-418	1359	39	.	.	PUNCT
ftr-418	1360	1	i	i	PRON
ftr-418	1360	2	d.	d.	PROPN
ftr-418	1360	3	since	since	SCONJ
ftr-418	1360	4	states	state	NOUN
ftr-418	1360	5	were	be	AUX
ftr-418	1360	6	exempt	exempt	ADJ
ftr-418	1360	7	from	from	ADP
ftr-418	1360	8	the	the	DET
ftr-418	1360	9	excise	excise	NOUN
ftr-418	1360	10	tax	tax	NOUN
ftr-418	1360	11	to	to	PART
ftr-418	1360	12	which	which	PRON
ftr-418	1360	13	the	the	DET
ftr-418	1360	14	igra	igra	PROPN
ftr-418	1360	15	referred	refer	VERB
ftr-418	1360	16	,	,	PUNCT
ftr-418	1360	17	the	the	DET
ftr-418	1360	18	tribe	tribe	NOUN
ftr-418	1360	19	claimed	claim	VERB
ftr-418	1360	20	that	that	SCONJ
ftr-418	1360	21	the	the	DET
ftr-418	1360	22	igra	igra	PROPN
ftr-418	1360	23	exempted	exempt	VERB
ftr-418	1360	24	them	they	PRON
ftr-418	1360	25	from	from	ADP
ftr-418	1360	26	the	the	DET
ftr-418	1360	27	tax	tax	NOUN
ftr-418	1360	28	as	as	ADV
ftr-418	1360	29	well	well	ADV
ftr-418	1360	30	.	.	PUNCT
ftr-418	1361	1	i	i	PRON
ftr-418	1361	2	d.	d.	PROPN
ftr-418	1361	3	the	the	DET
ftr-418	1361	4	court	court	NOUN
ftr-418	1361	5	ruled	rule	VERB
ftr-418	1361	6	that	that	SCONJ
ftr-418	1361	7	the	the	DET
ftr-418	1361	8	reference	reference	NOUN
ftr-418	1361	9	to	to	ADP
ftr-418	1361	10	the	the	DET
ftr-418	1361	11	excise	excise	NOUN
ftr-418	1361	12	tax	tax	NOUN
ftr-418	1361	13	was	be	AUX
ftr-418	1361	14	a	a	DET
ftr-418	1361	15	bad	bad	ADJ
ftr-418	1361	16	one	one	NOUN
ftr-418	1361	17	but	but	CCONJ
ftr-418	1361	18	that	that	SCONJ
ftr-418	1361	19	it	it	PRON
ftr-418	1361	20	should	should	AUX
ftr-418	1361	21	not	not	PART
ftr-418	1361	22	invalidate	invalidate	VERB
ftr-418	1361	23	the	the	DET
ftr-418	1361	24	statute	statute	NOUN
ftr-418	1361	25	or	or	CCONJ
ftr-418	1361	26	establish	establish	VERB
ftr-418	1361	27	an	an	DET
ftr-418	1361	28	exemption	exemption	NOUN
ftr-418	1361	29	from	from	ADP
ftr-418	1361	30	taxation	taxation	NOUN
ftr-418	1361	31	.	.	PUNCT
ftr-418	1362	1	i	i	PRON
ftr-418	1362	2	d.	d.	PROPN
ftr-418	1362	3	at	at	ADP
ftr-418	1362	4	90	90	NUM
ftr-418	1362	5	-	-	PUNCT
ftr-418	1362	6	91	91	NUM
ftr-418	1362	7	.	.	PUNCT
ftr-418	1363	1	in	in	ADP
ftr-418	1363	2	doing	do	VERB
ftr-418	1363	3	so	so	ADV
ftr-418	1363	4	,	,	PUNCT
ftr-418	1363	5	the	the	DET
ftr-418	1363	6	court	court	NOUN
ftr-418	1363	7	favored	favor	VERB
ftr-418	1363	8	the	the	DET
ftr-418	1363	9	canon	canon	NOUN
ftr-418	1363	10	of	of	ADP
ftr-418	1363	11	construction	construction	NOUN
ftr-418	1363	12	that	that	PRON
ftr-418	1363	13	tax	tax	NOUN
ftr-418	1363	14	exemptions	exemption	NOUN
ftr-418	1363	15	must	must	AUX
ftr-418	1363	16	be	be	AUX
ftr-418	1363	17	clearly	clearly	ADV
ftr-418	1363	18	expressed	express	VERB
ftr-418	1363	19	if	if	SCONJ
ftr-418	1363	20	they	they	PRON
ftr-418	1363	21	are	be	AUX
ftr-418	1363	22	to	to	PART
ftr-418	1363	23	be	be	AUX
ftr-418	1363	24	respected	respect	VERB
ftr-418	1363	25	over	over	ADP
ftr-418	1363	26	the	the	DET
ftr-418	1363	27	canon	canon	NOUN
ftr-418	1363	28	that	that	PRON
ftr-418	1363	29	assumes	assume	VERB
ftr-418	1363	30	that	that	SCONJ
ftr-418	1363	31	congress	congress	PROPN
ftr-418	1363	32	generally	generally	ADV
ftr-418	1363	33	intends	intend	VERB
ftr-418	1363	34	to	to	PART
ftr-418	1363	35	benefit	benefit	VERB
ftr-418	1363	36	the	the	DET
ftr-418	1363	37	tribes	tribe	NOUN
ftr-418	1363	38	in	in	ADP
ftr-418	1363	39	its	its	PRON
ftr-418	1363	40	legislation	legislation	NOUN
ftr-418	1363	41	.	.	PUNCT
ftr-418	1364	1	i	i	PRON
ftr-418	1364	2	d.	d.	PROPN
ftr-418	1364	3	at	at	ADP
ftr-418	1364	4	95	95	NUM
ftr-418	1364	5	.	.	PUNCT
ftr-418	1365	1	thus	thus	ADV
ftr-418	1365	2	,	,	PUNCT
ftr-418	1365	3	under	under	ADP
ftr-418	1365	4	the	the	DET
ftr-418	1365	5	court	court	NOUN
ftr-418	1365	6	’s	’s	PART
ftr-418	1365	7	interpretation	interpretation	NOUN
ftr-418	1365	8	of	of	ADP
ftr-418	1365	9	the	the	DET
ftr-418	1365	10	igra	igra	PROPN
ftr-418	1365	11	,	,	PUNCT
ftr-418	1365	12	tribes	tribe	NOUN
ftr-418	1365	13	are	be	AUX
ftr-418	1365	14	subject	subject	ADJ
ftr-418	1365	15	to	to	ADP
ftr-418	1365	16	the	the	DET
ftr-418	1365	17	excise	excise	NOUN
ftr-418	1365	18	tax	tax	NOUN
ftr-418	1365	19	but	but	CCONJ
ftr-418	1365	20	states	state	NOUN
ftr-418	1365	21	are	be	AUX
ftr-418	1365	22	exempt	exempt	ADJ
ftr-418	1365	23	from	from	ADP
ftr-418	1365	24	the	the	DET
ftr-418	1365	25	excise	excise	NOUN
ftr-418	1365	26	tax	tax	NOUN
ftr-418	1365	27	.	.	PUNCT
ftr-418	1366	1	i	i	PRON
ftr-418	1366	2	d.	d.	PROPN
ftr-418	1366	3	at	at	ADP
ftr-418	1366	4	87	87	NUM
ftr-418	1366	5	-	-	SYM
ftr-418	1366	6	88	88	NUM
ftr-418	1366	7	.	.	PUNCT
ftr-418	1366	8	235	235	NUM
ftr-418	1366	9	.	.	PUNCT
ftr-418	1367	1	while	while	SCONJ
ftr-418	1367	2	congress	congress	PROPN
ftr-418	1367	3	has	have	VERB
ftr-418	1367	4	the	the	DET
ftr-418	1367	5	power	power	NOUN
ftr-418	1367	6	to	to	PART
ftr-418	1367	7	enact	enact	VERB
ftr-418	1367	8	such	such	DET
ftr-418	1367	9	a	a	DET
ftr-418	1367	10	tax	tax	NOUN
ftr-418	1367	11	,	,	PUNCT
ftr-418	1367	12	it	it	PRON
ftr-418	1367	13	is	be	AUX
ftr-418	1367	14	unlikely	unlikely	ADJ
ftr-418	1367	15	that	that	SCONJ
ftr-418	1367	16	such	such	DET
ftr-418	1367	17	a	a	DET
ftr-418	1367	18	tax	tax	NOUN
ftr-418	1367	19	would	would	AUX
ftr-418	1367	20	ever	ever	ADV
ftr-418	1367	21	be	be	AUX
ftr-418	1367	22	enacted	enact	VERB
ftr-418	1367	23	given	give	VERB
ftr-418	1367	24	the	the	DET
ftr-418	1367	25	political	political	ADJ
ftr-418	1367	26	clout	clout	NOUN
ftr-418	1367	27	of	of	ADP
ftr-418	1367	28	the	the	DET
ftr-418	1367	29	states	state	NOUN
ftr-418	1367	30	and	and	CCONJ
ftr-418	1367	31	their	their	PRON
ftr-418	1367	32	longstanding	longstanding	ADJ
ftr-418	1367	33	,	,	PUNCT
ftr-418	1367	34	near	near	ADP
ftr-418	1367	35	-	-	PUNCT
ftr-418	1367	36	total	total	NOUN
ftr-418	1367	37	tax	tax	NOUN
ftr-418	1367	38	-	-	PUNCT
ftr-418	1367	39	exempt	exempt	ADJ
ftr-418	1367	40	status	status	NOUN
ftr-418	1367	41	.	.	PUNCT
ftr-418	1368	1	see	see	VERB
ftr-418	1368	2	supra	supra	PROPN
ftr-418	1368	3	part	part	PROPN
ftr-418	1368	4	iii	iii	PROPN
ftr-418	1368	5	.	.	PUNCT
ftr-418	1369	1	see	see	VERB
ftr-418	1369	2	also	also	ADV
ftr-418	1369	3	supra	supra	PROPN
ftr-418	1369	4	note	note	NOUN
ftr-418	1369	5	147	147	NUM
ftr-418	1369	6	.	.	PUNCT
ftr-418	1370	1	for	for	ADP
ftr-418	1370	2	further	further	ADJ
ftr-418	1370	3	discussion	discussion	NOUN
ftr-418	1370	4	on	on	ADP
ftr-418	1370	5	state	state	NOUN
ftr-418	1370	6	lotteries	lottery	NOUN
ftr-418	1370	7	,	,	PUNCT
ftr-418	1370	8	see	see	VERB
ftr-418	1370	9	infra	infra	NOUN
ftr-418	1370	10	part	part	NOUN
ftr-418	1370	11	v.a.2	v.a.2	NOUN
ftr-418	1370	12	.	.	PUNCT
ftr-418	1371	1	first	first	ADV
ftr-418	1371	2	,	,	PUNCT
ftr-418	1371	3	this	this	DET
ftr-418	1371	4	statement	statement	NOUN
ftr-418	1371	5	compares	compare	VERB
ftr-418	1371	6	two	two	NUM
ftr-418	1371	7	governmental	governmental	ADJ
ftr-418	1371	8	entities	entity	NOUN
ftr-418	1371	9	(	(	PUNCT
ftr-418	1371	10	tribes	tribe	NOUN
ftr-418	1371	11	and	and	CCONJ
ftr-418	1371	12	states	state	NOUN
ftr-418	1371	13	)	)	PUNCT
ftr-418	1371	14	earning	earn	VERB
ftr-418	1371	15	money	money	NOUN
ftr-418	1371	16	in	in	ADP
ftr-418	1371	17	the	the	DET
ftr-418	1371	18	same	same	ADJ
ftr-418	1371	19	way	way	NOUN
ftr-418	1371	20	(	(	PUNCT
ftr-418	1371	21	gambling	gambling	NOUN
ftr-418	1371	22	)	)	PUNCT
ftr-418	1371	23	and	and	CCONJ
ftr-418	1371	24	using	use	VERB
ftr-418	1371	25	the	the	DET
ftr-418	1371	26	funds	fund	NOUN
ftr-418	1371	27	for	for	ADP
ftr-418	1371	28	the	the	DET
ftr-418	1371	29	same	same	ADJ
ftr-418	1371	30	purpose	purpose	NOUN
ftr-418	1371	31	(	(	PUNCT
ftr-418	1371	32	to	to	PART
ftr-418	1371	33	fund	fund	VERB
ftr-418	1371	34	governmental	governmental	ADJ
ftr-418	1371	35	services	service	NOUN
ftr-418	1371	36	)	)	PUNCT
ftr-418	1371	37	.	.	PUNCT
ftr-418	1372	1	neither	neither	CCONJ
ftr-418	1372	2	the	the	DET
ftr-418	1372	3	crs	crs	PROPN
ftr-418	1372	4	memo	memo	NOUN
ftr-418	1372	5	nor	nor	CCONJ
ftr-418	1372	6	the	the	DET
ftr-418	1372	7	foxwoods	foxwood	NOUN
ftr-418	1372	8	memo	memo	NOUN
ftr-418	1372	9	,	,	PUNCT
ftr-418	1372	10	however	however	ADV
ftr-418	1372	11	,	,	PUNCT
ftr-418	1372	12	addresses	address	VERB
ftr-418	1372	13	another	another	DET
ftr-418	1372	14	area	area	NOUN
ftr-418	1372	15	of	of	ADP
ftr-418	1372	16	equity	equity	NOUN
ftr-418	1372	17	:	:	PUNCT
ftr-418	1372	18	whether	whether	SCONJ
ftr-418	1372	19	it	it	PRON
ftr-418	1372	20	is	be	AUX
ftr-418	1372	21	appropriate	appropriate	ADJ
ftr-418	1372	22	for	for	SCONJ
ftr-418	1372	23	the	the	DET
ftr-418	1372	24	federal	federal	ADJ
ftr-418	1372	25	government	government	NOUN
ftr-418	1372	26	to	to	PART
ftr-418	1372	27	tax	tax	VERB
ftr-418	1372	28	the	the	DET
ftr-418	1372	29	casino	casino	NOUN
ftr-418	1372	30	operations	operation	NOUN
ftr-418	1372	31	of	of	ADP
ftr-418	1372	32	private	private	ADJ
ftr-418	1372	33	enterprises	enterprise	NOUN
ftr-418	1372	34	such	such	ADJ
ftr-418	1372	35	as	as	ADP
ftr-418	1372	36	mgm	mgm	PROPN
ftr-418	1372	37	grand	grand	PROPN
ftr-418	1372	38	and	and	CCONJ
ftr-418	1372	39	the	the	DET
ftr-418	1372	40	mirage	mirage	NOUN
ftr-418	1372	41	,	,	PUNCT
ftr-418	1372	42	but	but	CCONJ
ftr-418	1372	43	not	not	PART
ftr-418	1372	44	to	to	PART
ftr-418	1372	45	tax	tax	VERB
ftr-418	1372	46	the	the	DET
ftr-418	1372	47	mohegan	mohegan	PROPN
ftr-418	1372	48	sun	sun	PROPN
ftr-418	1372	49	casino	casino	PROPN
ftr-418	1372	50	or	or	CCONJ
ftr-418	1372	51	the	the	DET
ftr-418	1372	52	foxwoods	foxwood	NOUN
ftr-418	1372	53	casino	casino	NOUN
ftr-418	1372	54	simply	simply	ADV
ftr-418	1372	55	because	because	SCONJ
ftr-418	1372	56	they	they	PRON
ftr-418	1372	57	are	be	AUX
ftr-418	1372	58	owned	own	VERB
ftr-418	1372	59	by	by	ADP
ftr-418	1372	60	indian	indian	ADJ
ftr-418	1372	61	tribes	tribe	NOUN
ftr-418	1372	62	.	.	PUNCT
ftr-418	1373	1	second	second	ADJ
ftr-418	1373	2	,	,	PUNCT
ftr-418	1373	3	the	the	DET
ftr-418	1373	4	supreme	supreme	PROPN
ftr-418	1373	5	court	court	PROPN
ftr-418	1373	6	in	in	ADP
ftr-418	1373	7	chickasaw	chickasaw	PROPN
ftr-418	1373	8	nation	nation	PROPN
ftr-418	1373	9	v.	v.	PROPN
ftr-418	1373	10	united	united	PROPN
ftr-418	1373	11	states232	states232	PROPN
ftr-418	1373	12	recently	recently	ADV
ftr-418	1373	13	sanctioned	sanction	VERB
ftr-418	1373	14	such	such	DET
ftr-418	1373	15	a	a	DET
ftr-418	1373	16	difference	difference	NOUN
ftr-418	1373	17	in	in	ADP
ftr-418	1373	18	treatment	treatment	NOUN
ftr-418	1373	19	between	between	ADP
ftr-418	1373	20	states	state	NOUN
ftr-418	1373	21	and	and	CCONJ
ftr-418	1373	22	tribes	tribe	NOUN
ftr-418	1373	23	.	.	PUNCT
ftr-418	1374	1	there	there	ADV
ftr-418	1374	2	,	,	PUNCT
ftr-418	1374	3	the	the	DET
ftr-418	1374	4	supreme	supreme	PROPN
ftr-418	1374	5	court	court	PROPN
ftr-418	1374	6	found	find	VERB
ftr-418	1374	7	that	that	SCONJ
ftr-418	1374	8	indian	indian	ADJ
ftr-418	1374	9	tribes	tribe	NOUN
ftr-418	1374	10	were	be	AUX
ftr-418	1374	11	subject	subject	ADJ
ftr-418	1374	12	to	to	ADP
ftr-418	1374	13	certain	certain	ADJ
ftr-418	1374	14	gaming	gaming	NOUN
ftr-418	1374	15	excise	excise	NOUN
ftr-418	1374	16	taxes	taxis	NOUN
ftr-418	1374	17	from	from	ADP
ftr-418	1374	18	which	which	PRON
ftr-418	1374	19	the	the	DET
ftr-418	1374	20	states	state	NOUN
ftr-418	1374	21	are	be	AUX
ftr-418	1374	22	exempt	exempt	ADJ
ftr-418	1374	23	.	.	PUNCT
ftr-418	1375	1	no	no	DET
ftr-418	1375	2	equal	equal	ADJ
ftr-418	1375	3	protection233	protection233	NOUN
ftr-418	1375	4	arguments	argument	NOUN
ftr-418	1375	5	were	be	AUX
ftr-418	1375	6	addressed	address	VERB
ftr-418	1375	7	by	by	ADP
ftr-418	1375	8	the	the	DET
ftr-418	1375	9	court	court	NOUN
ftr-418	1375	10	.	.	PUNCT
ftr-418	1376	1	while	while	SCONJ
ftr-418	1376	2	a	a	DET
ftr-418	1376	3	detailed	detailed	ADJ
ftr-418	1376	4	discussion	discussion	NOUN
ftr-418	1376	5	of234	of234	PROPN
ftr-418	1376	6	chickasaw	chickasaw	PROPN
ftr-418	1376	7	and	and	CCONJ
ftr-418	1376	8	federal	federal	ADJ
ftr-418	1376	9	excise	excise	NOUN
ftr-418	1376	10	taxes	taxis	NOUN
ftr-418	1376	11	is	be	AUX
ftr-418	1376	12	beyond	beyond	ADP
ftr-418	1376	13	the	the	DET
ftr-418	1376	14	scope	scope	NOUN
ftr-418	1376	15	of	of	ADP
ftr-418	1376	16	this	this	DET
ftr-418	1376	17	article	article	NOUN
ftr-418	1376	18	,	,	PUNCT
ftr-418	1376	19	suffice	suffice	VERB
ftr-418	1376	20	it	it	PRON
ftr-418	1376	21	to	to	PART
ftr-418	1376	22	say	say	VERB
ftr-418	1376	23	that	that	SCONJ
ftr-418	1376	24	if	if	SCONJ
ftr-418	1376	25	a	a	DET
ftr-418	1376	26	federal	federal	ADJ
ftr-418	1376	27	waging	wage	VERB
ftr-418	1376	28	tax	tax	NOUN
ftr-418	1376	29	could	could	AUX
ftr-418	1376	30	be	be	AUX
ftr-418	1376	31	assessed	assess	VERB
ftr-418	1376	32	against	against	ADP
ftr-418	1376	33	tribes	tribe	NOUN
ftr-418	1376	34	but	but	CCONJ
ftr-418	1376	35	not	not	PART
ftr-418	1376	36	states	state	NOUN
ftr-418	1376	37	,	,	PUNCT
ftr-418	1376	38	it	it	PRON
ftr-418	1376	39	would	would	AUX
ftr-418	1376	40	seem	seem	VERB
ftr-418	1376	41	that	that	SCONJ
ftr-418	1376	42	the	the	DET
ftr-418	1376	43	same	same	ADJ
ftr-418	1376	44	could	could	AUX
ftr-418	1376	45	be	be	AUX
ftr-418	1376	46	said	say	VERB
ftr-418	1376	47	for	for	ADP
ftr-418	1376	48	a	a	DET
ftr-418	1376	49	federal	federal	ADJ
ftr-418	1376	50	income	income	NOUN
ftr-418	1376	51	tax	tax	NOUN
ftr-418	1376	52	.	.	PUNCT
ftr-418	1377	1	finally	finally	ADV
ftr-418	1377	2	,	,	PUNCT
ftr-418	1377	3	even	even	ADV
ftr-418	1377	4	assuming	assume	VERB
ftr-418	1377	5	arguendo	arguendo	ADJ
ftr-418	1377	6	that	that	SCONJ
ftr-418	1377	7	an	an	DET
ftr-418	1377	8	equal	equal	ADJ
ftr-418	1377	9	protection	protection	NOUN
ftr-418	1377	10	argument	argument	NOUN
ftr-418	1377	11	would	would	AUX
ftr-418	1377	12	work	work	VERB
ftr-418	1377	13	in	in	ADP
ftr-418	1377	14	this	this	DET
ftr-418	1377	15	context	context	NOUN
ftr-418	1377	16	,	,	PUNCT
ftr-418	1377	17	the	the	DET
ftr-418	1377	18	proposed	propose	VERB
ftr-418	1377	19	tax	tax	NOUN
ftr-418	1377	20	could	could	AUX
ftr-418	1377	21	be	be	AUX
ftr-418	1377	22	modified	modify	VERB
ftr-418	1377	23	to	to	PART
ftr-418	1377	24	eliminate	eliminate	VERB
ftr-418	1377	25	the	the	DET
ftr-418	1377	26	problem	problem	NOUN
ftr-418	1377	27	.	.	PUNCT
ftr-418	1378	1	for	for	ADP
ftr-418	1378	2	example	example	NOUN
ftr-418	1378	3	,	,	PUNCT
ftr-418	1378	4	the	the	DET
ftr-418	1378	5	states	state	NOUN
ftr-418	1378	6	could	could	AUX
ftr-418	1378	7	be	be	AUX
ftr-418	1378	8	subjected	subject	VERB
ftr-418	1378	9	to	to	PART
ftr-418	1378	10	ubit	ubit	VERB
ftr-418	1378	11	on	on	ADP
ftr-418	1378	12	their	their	PRON
ftr-418	1378	13	lottery	lottery	NOUN
ftr-418	1378	14	income	income	NOUN
ftr-418	1378	15	.	.	PUNCT
ftr-418	1379	1	then	then	ADV
ftr-418	1379	2	states	state	NOUN
ftr-418	1379	3	and	and	CCONJ
ftr-418	1379	4	tribes	tribe	NOUN
ftr-418	1379	5	(	(	PUNCT
ftr-418	1379	6	and	and	CCONJ
ftr-418	1379	7	private	private	ADJ
ftr-418	1379	8	gambling	gambling	NOUN
ftr-418	1379	9	enterprises	enterprise	NOUN
ftr-418	1379	10	)	)	PUNCT
ftr-418	1379	11	would	would	AUX
ftr-418	1379	12	be235	be235	PROPN
ftr-418	1379	13	treated	treat	VERB
ftr-418	1379	14	equally	equally	ADV
ftr-418	1379	15	.	.	PUNCT
ftr-418	1380	1	of	of	ADP
ftr-418	1380	2	course	course	NOUN
ftr-418	1380	3	,	,	PUNCT
ftr-418	1380	4	this	this	DET
ftr-418	1380	5	outcome	outcome	NOUN
ftr-418	1380	6	is	be	AUX
ftr-418	1380	7	unlikely	unlikely	ADJ
ftr-418	1380	8	given	give	VERB
ftr-418	1380	9	the	the	DET
ftr-418	1380	10	political	political	ADJ
ftr-418	1380	11	muscle	muscle	NOUN
ftr-418	1380	12	of	of	ADP
ftr-418	1380	13	the	the	DET
ftr-418	1380	14	states	state	NOUN
ftr-418	1380	15	.	.	PUNCT
ftr-418	1381	1	thus	thus	ADV
ftr-418	1381	2	,	,	PUNCT
ftr-418	1381	3	there	there	PRON
ftr-418	1381	4	appears	appear	VERB
ftr-418	1381	5	to	to	PART
ftr-418	1381	6	be	be	AUX
ftr-418	1381	7	no	no	DET
ftr-418	1381	8	blanket	blanket	NOUN
ftr-418	1381	9	constitutional	constitutional	ADJ
ftr-418	1381	10	protection	protection	NOUN
ftr-418	1381	11	for	for	ADP
ftr-418	1381	12	indian	indian	ADJ
ftr-418	1381	13	tribes	tribe	NOUN
ftr-418	1381	14	.	.	PUNCT
ftr-418	1382	1	furthermore	furthermore	ADV
ftr-418	1382	2	,	,	PUNCT
ftr-418	1382	3	congress	congress	PROPN
ftr-418	1382	4	could	could	AUX
ftr-418	1382	5	overturn	overturn	VERB
ftr-418	1382	6	any	any	DET
ftr-418	1382	7	previously	previously	ADV
ftr-418	1382	8	granted	grant	VERB
ftr-418	1382	9	treaty	treaty	NOUN
ftr-418	1382	10	or	or	CCONJ
ftr-418	1382	11	statutory	statutory	ADJ
ftr-418	1382	12	immunity	immunity	NOUN
ftr-418	1382	13	so	so	ADV
ftr-418	1382	14	long	long	ADV
ftr-418	1382	15	as	as	SCONJ
ftr-418	1382	16	it	it	PRON
ftr-418	1382	17	is	be	AUX
ftr-418	1382	18	explicit	explicit	ADJ
ftr-418	1382	19	in	in	ADP
ftr-418	1382	20	doing	do	VERB
ftr-418	1382	21	so	so	ADV
ftr-418	1382	22	.	.	PUNCT
ftr-418	1383	1	in	in	ADP
ftr-418	1383	2	addition	addition	NOUN
ftr-418	1383	3	,	,	PUNCT
ftr-418	1383	4	mescalero	mescalero	PROPN
ftr-418	1383	5	388	388	NUM
ftr-418	1383	6	florida	florida	PROPN
ftr-418	1383	7	tax	tax	NOUN
ftr-418	1383	8	review	review	NOUN
ftr-418	1383	9	[	[	X
ftr-418	1383	10	vol.6:4	vol.6:4	ADV
ftr-418	1383	11	236	236	NUM
ftr-418	1383	12	.	.	PUNCT
ftr-418	1383	13	dean	dean	PROPN
ftr-418	1383	14	,	,	PUNCT
ftr-418	1383	15	supra	supra	PROPN
ftr-418	1383	16	note	note	NOUN
ftr-418	1383	17	10	10	NUM
ftr-418	1383	18	.	.	PUNCT
ftr-418	1384	1	dean	dean	PROPN
ftr-418	1384	2	’s	’s	PART
ftr-418	1384	3	piece	piece	NOUN
ftr-418	1384	4	is	be	AUX
ftr-418	1384	5	primarily	primarily	ADV
ftr-418	1384	6	on	on	ADP
ftr-418	1384	7	indian	indian	ADJ
ftr-418	1384	8	sovereignty	sovereignty	NOUN
ftr-418	1384	9	and	and	CCONJ
ftr-418	1384	10	whether	whether	SCONJ
ftr-418	1384	11	the	the	DET
ftr-418	1384	12	federal	federal	ADJ
ftr-418	1384	13	government	government	NOUN
ftr-418	1384	14	has	have	VERB
ftr-418	1384	15	the	the	DET
ftr-418	1384	16	power	power	NOUN
ftr-418	1384	17	to	to	PART
ftr-418	1384	18	tax	tax	VERB
ftr-418	1384	19	the	the	DET
ftr-418	1384	20	tribes	tribe	NOUN
ftr-418	1384	21	.	.	PUNCT
ftr-418	1385	1	in	in	ADP
ftr-418	1385	2	closing	closing	NOUN
ftr-418	1385	3	,	,	PUNCT
ftr-418	1385	4	however	however	ADV
ftr-418	1385	5	,	,	PUNCT
ftr-418	1385	6	she	she	PRON
ftr-418	1385	7	offers	offer	VERB
ftr-418	1385	8	a	a	DET
ftr-418	1385	9	few	few	ADJ
ftr-418	1385	10	arguments	argument	NOUN
ftr-418	1385	11	for	for	ADP
ftr-418	1385	12	taxing	tax	VERB
ftr-418	1385	13	the	the	DET
ftr-418	1385	14	tribes	tribe	NOUN
ftr-418	1385	15	.	.	PUNCT
ftr-418	1386	1	she	she	PRON
ftr-418	1386	2	makes	make	VERB
ftr-418	1386	3	no	no	DET
ftr-418	1386	4	arguments	argument	NOUN
ftr-418	1386	5	against	against	ADP
ftr-418	1386	6	taxing	tax	VERB
ftr-418	1386	7	the	the	DET
ftr-418	1386	8	tribes	tribe	NOUN
ftr-418	1386	9	.	.	PUNCT
ftr-418	1387	1	the	the	DET
ftr-418	1387	2	following	follow	VERB
ftr-418	1387	3	is	be	AUX
ftr-418	1387	4	a	a	DET
ftr-418	1387	5	summary	summary	NOUN
ftr-418	1387	6	of	of	ADP
ftr-418	1387	7	dean	dean	PROPN
ftr-418	1387	8	’s	’s	PART
ftr-418	1387	9	arguments	argument	NOUN
ftr-418	1387	10	and	and	CCONJ
ftr-418	1387	11	some	some	DET
ftr-418	1387	12	brief	brief	ADJ
ftr-418	1387	13	reactions	reaction	NOUN
ftr-418	1387	14	to	to	ADP
ftr-418	1387	15	them	they	PRON
ftr-418	1387	16	:	:	PUNCT
ftr-418	1387	17	(	(	PUNCT
ftr-418	1387	18	1	1	X
ftr-418	1387	19	)	)	PUNCT
ftr-418	1387	20	a	a	DET
ftr-418	1387	21	tax	tax	NOUN
ftr-418	1387	22	would	would	AUX
ftr-418	1387	23	redistribute	redistribute	VERB
ftr-418	1387	24	wealth	wealth	NOUN
ftr-418	1387	25	from	from	ADP
ftr-418	1387	26	the	the	DET
ftr-418	1387	27	rich	rich	ADJ
ftr-418	1387	28	(	(	PUNCT
ftr-418	1387	29	casino	casino	NOUN
ftr-418	1387	30	-	-	PUNCT
ftr-418	1387	31	owning	owning	NOUN
ftr-418	1387	32	)	)	PUNCT
ftr-418	1387	33	tribes	tribe	NOUN
ftr-418	1387	34	to	to	ADP
ftr-418	1387	35	the	the	DET
ftr-418	1387	36	poor	poor	ADJ
ftr-418	1387	37	tribes	tribe	NOUN
ftr-418	1387	38	.	.	PUNCT
ftr-418	1388	1	i	i	PRON
ftr-418	1388	2	d.	d.	PROPN
ftr-418	1388	3	at	at	ADP
ftr-418	1388	4	178	178	NUM
ftr-418	1388	5	-	-	SYM
ftr-418	1388	6	182	182	NUM
ftr-418	1388	7	.	.	PUNCT
ftr-418	1389	1	it	it	PRON
ftr-418	1389	2	is	be	AUX
ftr-418	1389	3	doubtful	doubtful	ADJ
ftr-418	1389	4	,	,	PUNCT
ftr-418	1389	5	however	however	ADV
ftr-418	1389	6	,	,	PUNCT
ftr-418	1389	7	in	in	ADP
ftr-418	1389	8	the	the	DET
ftr-418	1389	9	absence	absence	NOUN
ftr-418	1389	10	of	of	ADP
ftr-418	1389	11	some	some	DET
ftr-418	1389	12	sort	sort	NOUN
ftr-418	1389	13	of	of	ADP
ftr-418	1389	14	earmarking	earmark	VERB
ftr-418	1389	15	that	that	SCONJ
ftr-418	1389	16	the	the	DET
ftr-418	1389	17	revenue	revenue	NOUN
ftr-418	1389	18	raised	raise	VERB
ftr-418	1389	19	would	would	AUX
ftr-418	1389	20	be	be	AUX
ftr-418	1389	21	used	use	VERB
ftr-418	1389	22	to	to	PART
ftr-418	1389	23	help	help	VERB
ftr-418	1389	24	the	the	DET
ftr-418	1389	25	poorer	poor	ADJ
ftr-418	1389	26	indian	indian	ADJ
ftr-418	1389	27	tribes	tribe	NOUN
ftr-418	1389	28	.	.	PUNCT
ftr-418	1390	1	the	the	DET
ftr-418	1390	2	proceeds	proceed	NOUN
ftr-418	1390	3	from	from	ADP
ftr-418	1390	4	such	such	DET
ftr-418	1390	5	a	a	DET
ftr-418	1390	6	tax	tax	NOUN
ftr-418	1390	7	would	would	AUX
ftr-418	1390	8	likely	likely	ADV
ftr-418	1390	9	go	go	VERB
ftr-418	1390	10	into	into	ADP
ftr-418	1390	11	general	general	ADJ
ftr-418	1390	12	revenue	revenue	NOUN
ftr-418	1390	13	.	.	PUNCT
ftr-418	1391	1	(	(	PUNCT
ftr-418	1391	2	2	2	X
ftr-418	1391	3	)	)	PUNCT
ftr-418	1391	4	a	a	DET
ftr-418	1391	5	tax	tax	NOUN
ftr-418	1391	6	would	would	AUX
ftr-418	1391	7	address	address	VERB
ftr-418	1391	8	unfair	unfair	ADJ
ftr-418	1391	9	competition	competition	NOUN
ftr-418	1391	10	between	between	ADP
ftr-418	1391	11	indian	indian	ADJ
ftr-418	1391	12	tribes	tribe	NOUN
ftr-418	1391	13	and	and	CCONJ
ftr-418	1391	14	commercial	commercial	ADJ
ftr-418	1391	15	casinos	casino	NOUN
ftr-418	1391	16	.	.	PUNCT
ftr-418	1392	1	i	i	PRON
ftr-418	1392	2	d.	d.	VERB
ftr-418	1392	3	at	at	ADP
ftr-418	1392	4	182	182	NUM
ftr-418	1392	5	-	-	SYM
ftr-418	1392	6	83	83	NUM
ftr-418	1392	7	.	.	PUNCT
ftr-418	1393	1	this	this	PRON
ftr-418	1393	2	is	be	AUX
ftr-418	1393	3	a	a	DET
ftr-418	1393	4	genuine	genuine	ADJ
ftr-418	1393	5	concern	concern	NOUN
ftr-418	1393	6	and	and	CCONJ
ftr-418	1393	7	it	it	PRON
ftr-418	1393	8	is	be	AUX
ftr-418	1393	9	therefore	therefore	ADV
ftr-418	1393	10	discussed	discuss	VERB
ftr-418	1393	11	in	in	ADP
ftr-418	1393	12	this	this	DET
ftr-418	1393	13	part	part	NOUN
ftr-418	1393	14	.	.	PUNCT
ftr-418	1394	1	dean	dean	PROPN
ftr-418	1394	2	makes	make	VERB
ftr-418	1394	3	no	no	DET
ftr-418	1394	4	comparison	comparison	NOUN
ftr-418	1394	5	,	,	PUNCT
ftr-418	1394	6	however	however	ADV
ftr-418	1394	7	,	,	PUNCT
ftr-418	1394	8	between	between	ADP
ftr-418	1394	9	the	the	DET
ftr-418	1394	10	treatment	treatment	NOUN
ftr-418	1394	11	of	of	ADP
ftr-418	1394	12	state	state	NOUN
ftr-418	1394	13	lotteries	lottery	NOUN
ftr-418	1394	14	and	and	CCONJ
ftr-418	1394	15	the	the	DET
ftr-418	1394	16	indian	indian	ADJ
ftr-418	1394	17	casinos	casino	NOUN
ftr-418	1394	18	.	.	PUNCT
ftr-418	1395	1	(	(	PUNCT
ftr-418	1395	2	3	3	X
ftr-418	1395	3	)	)	PUNCT
ftr-418	1395	4	a	a	DET
ftr-418	1395	5	tax	tax	NOUN
ftr-418	1395	6	would	would	AUX
ftr-418	1395	7	help	help	VERB
ftr-418	1395	8	pay	pay	VERB
ftr-418	1395	9	for	for	ADP
ftr-418	1395	10	the	the	DET
ftr-418	1395	11	negative	negative	ADJ
ftr-418	1395	12	social	social	ADJ
ftr-418	1395	13	consequences	consequence	NOUN
ftr-418	1395	14	of	of	ADP
ftr-418	1395	15	gambling	gambling	NOUN
ftr-418	1395	16	.	.	PUNCT
ftr-418	1396	1	i	i	PRON
ftr-418	1396	2	d.	d.	PROPN
ftr-418	1396	3	at	at	ADP
ftr-418	1396	4	183	183	NUM
ftr-418	1396	5	-	-	SYM
ftr-418	1396	6	84	84	NUM
ftr-418	1396	7	.	.	PUNCT
ftr-418	1397	1	these	these	PRON
ftr-418	1397	2	include	include	VERB
ftr-418	1397	3	traffic	traffic	NOUN
ftr-418	1397	4	and	and	CCONJ
ftr-418	1397	5	crowding	crowd	VERB
ftr-418	1397	6	costs	cost	NOUN
ftr-418	1397	7	incurred	incur	VERB
ftr-418	1397	8	by	by	ADP
ftr-418	1397	9	surrounding	surround	VERB
ftr-418	1397	10	towns	town	NOUN
ftr-418	1397	11	.	.	PUNCT
ftr-418	1398	1	i	i	PRON
ftr-418	1398	2	d.	d.	PROPN
ftr-418	1398	3	this	this	PRON
ftr-418	1398	4	seems	seem	VERB
ftr-418	1398	5	to	to	PART
ftr-418	1398	6	be	be	AUX
ftr-418	1398	7	more	more	ADJ
ftr-418	1398	8	of	of	ADP
ftr-418	1398	9	a	a	DET
ftr-418	1398	10	local	local	ADJ
ftr-418	1398	11	(	(	PUNCT
ftr-418	1398	12	rather	rather	ADV
ftr-418	1398	13	than	than	ADP
ftr-418	1398	14	federal	federal	ADJ
ftr-418	1398	15	)	)	PUNCT
ftr-418	1398	16	taxation	taxation	NOUN
ftr-418	1398	17	issue	issue	NOUN
ftr-418	1398	18	,	,	PUNCT
ftr-418	1398	19	however	however	ADV
ftr-418	1398	20	,	,	PUNCT
ftr-418	1398	21	that	that	PRON
ftr-418	1398	22	is	be	AUX
ftr-418	1398	23	presumably	presumably	ADV
ftr-418	1398	24	better	well	ADV
ftr-418	1398	25	addressed	address	VERB
ftr-418	1398	26	in	in	ADP
ftr-418	1398	27	the	the	DET
ftr-418	1398	28	state	state	NOUN
ftr-418	1398	29	/	/	SYM
ftr-418	1398	30	tribe	tribe	NOUN
ftr-418	1398	31	compact	compact	NOUN
ftr-418	1398	32	required	require	VERB
ftr-418	1398	33	by	by	ADP
ftr-418	1398	34	the	the	DET
ftr-418	1398	35	igra	igra	PROPN
ftr-418	1398	36	than	than	ADP
ftr-418	1398	37	by	by	ADP
ftr-418	1398	38	a	a	DET
ftr-418	1398	39	tax	tax	NOUN
ftr-418	1398	40	imposed	impose	VERB
ftr-418	1398	41	on	on	ADP
ftr-418	1398	42	indian	indian	ADJ
ftr-418	1398	43	tribes	tribe	NOUN
ftr-418	1398	44	.	.	PUNCT
ftr-418	1399	1	237	237	NUM
ftr-418	1399	2	.	.	PUNCT
ftr-418	1400	1	david	david	PROPN
ftr-418	1400	2	lightman	lightman	PROPN
ftr-418	1400	3	&	&	CCONJ
ftr-418	1400	4	jon	jon	PROPN
ftr-418	1400	5	lender	lender	PROPN
ftr-418	1400	6	,	,	PUNCT
ftr-418	1400	7	gaming	game	VERB
ftr-418	1400	8	tax	tax	NOUN
ftr-418	1400	9	faces	face	VERB
ftr-418	1400	10	fierce	fierce	ADJ
ftr-418	1400	11	criticism	criticism	NOUN
ftr-418	1400	12	,	,	PUNCT
ftr-418	1400	13	rowland	rowland	PROPN
ftr-418	1400	14	joins	join	VERB
ftr-418	1400	15	opposition	opposition	NOUN
ftr-418	1400	16	to	to	PART
ftr-418	1400	17	plan	plan	VERB
ftr-418	1400	18	,	,	PUNCT
ftr-418	1400	19	hartford	hartford	PROPN
ftr-418	1400	20	courant	courant	PROPN
ftr-418	1400	21	,	,	PUNCT
ftr-418	1400	22	june	june	PROPN
ftr-418	1400	23	11	11	NUM
ftr-418	1400	24	,	,	PUNCT
ftr-418	1400	25	1997	1997	NUM
ftr-418	1400	26	,	,	PUNCT
ftr-418	1400	27	at	at	ADP
ftr-418	1400	28	a1	a1	NOUN
ftr-418	1400	29	.	.	PUNCT
ftr-418	1401	1	see	see	VERB
ftr-418	1401	2	also	also	ADV
ftr-418	1401	3	david	david	PROPN
ftr-418	1401	4	lightman	lightman	PROPN
ftr-418	1401	5	,	,	PUNCT
ftr-418	1401	6	some	some	PRON
ftr-418	1401	7	see	see	VERB
ftr-418	1401	8	tax	tax	NOUN
ftr-418	1401	9	jackpot	jackpot	NOUN
ftr-418	1401	10	at	at	ADP
ftr-418	1401	11	indian	indian	ADJ
ftr-418	1401	12	casinos	casino	NOUN
ftr-418	1401	13	,	,	PUNCT
ftr-418	1401	14	hartford	hartford	PROPN
ftr-418	1401	15	courant	courant	PROPN
ftr-418	1401	16	,	,	PUNCT
ftr-418	1401	17	july	july	PROPN
ftr-418	1401	18	19	19	NUM
ftr-418	1401	19	,	,	PUNCT
ftr-418	1401	20	1994	1994	NUM
ftr-418	1401	21	,	,	PUNCT
ftr-418	1401	22	at	at	ADP
ftr-418	1401	23	a1	a1	NOUN
ftr-418	1401	24	(	(	PUNCT
ftr-418	1401	25	reporting	report	VERB
ftr-418	1401	26	earlier	early	ADJ
ftr-418	1401	27	discussions	discussion	NOUN
ftr-418	1401	28	of	of	ADP
ftr-418	1401	29	taxing	tax	VERB
ftr-418	1401	30	the	the	DET
ftr-418	1401	31	tribes	tribe	NOUN
ftr-418	1401	32	and	and	CCONJ
ftr-418	1401	33	quoting	quote	VERB
ftr-418	1401	34	senator	senator	PROPN
ftr-418	1401	35	joseph	joseph	PROPN
ftr-418	1401	36	lieberman	lieberman	PROPN
ftr-418	1401	37	(	(	PUNCT
ftr-418	1401	38	d	d	PROPN
ftr-418	1401	39	-	-	PUNCT
ftr-418	1401	40	ct	ct	NUM
ftr-418	1401	41	):	):	PUNCT
ftr-418	1401	42	“	"	PUNCT
ftr-418	1401	43	this	this	PRON
ftr-418	1401	44	is	be	AUX
ftr-418	1401	45	nothing	nothing	PRON
ftr-418	1401	46	against	against	ADP
ftr-418	1401	47	the	the	DET
ftr-418	1401	48	tribes	tribe	NOUN
ftr-418	1401	49	.	.	PUNCT
ftr-418	1402	1	this	this	PRON
ftr-418	1402	2	is	be	AUX
ftr-418	1402	3	a	a	DET
ftr-418	1402	4	matter	matter	NOUN
ftr-418	1402	5	of	of	ADP
ftr-418	1402	6	may	may	AUX
ftr-418	1402	7	provide	provide	VERB
ftr-418	1402	8	at	at	ADP
ftr-418	1402	9	least	least	ADJ
ftr-418	1402	10	some	some	PRON
ftr-418	1402	11	support	support	NOUN
ftr-418	1402	12	specifically	specifically	ADV
ftr-418	1402	13	in	in	ADP
ftr-418	1402	14	the	the	DET
ftr-418	1402	15	tax	tax	NOUN
ftr-418	1402	16	area	area	NOUN
ftr-418	1402	17	.	.	PUNCT
ftr-418	1403	1	thus	thus	ADV
ftr-418	1403	2	it	it	PRON
ftr-418	1403	3	appears	appear	VERB
ftr-418	1403	4	clear	clear	ADJ
ftr-418	1403	5	that	that	SCONJ
ftr-418	1403	6	congress	congress	PROPN
ftr-418	1403	7	could	could	AUX
ftr-418	1403	8	tax	tax	VERB
ftr-418	1403	9	the	the	DET
ftr-418	1403	10	indian	indian	ADJ
ftr-418	1403	11	tribes	tribe	NOUN
ftr-418	1403	12	if	if	SCONJ
ftr-418	1403	13	it	it	PRON
ftr-418	1403	14	desired	desire	VERB
ftr-418	1403	15	to	to	PART
ftr-418	1403	16	do	do	VERB
ftr-418	1403	17	so	so	ADV
ftr-418	1403	18	.	.	PUNCT
ftr-418	1404	1	v.	v.	INTJ
ftr-418	1404	2	should	should	AUX
ftr-418	1404	3	indian	indian	ADJ
ftr-418	1404	4	tribes	tribe	NOUN
ftr-418	1404	5	be	be	AUX
ftr-418	1404	6	subject	subject	ADJ
ftr-418	1404	7	to	to	ADP
ftr-418	1404	8	the	the	DET
ftr-418	1404	9	federal	federal	ADJ
ftr-418	1404	10	income	income	NOUN
ftr-418	1404	11	tax	tax	NOUN
ftr-418	1404	12	?	?	PUNCT
ftr-418	1405	1	it	it	PRON
ftr-418	1405	2	now	now	ADV
ftr-418	1405	3	appears	appear	VERB
ftr-418	1405	4	fairly	fairly	ADV
ftr-418	1405	5	certain	certain	ADJ
ftr-418	1405	6	that	that	SCONJ
ftr-418	1405	7	congress	congress	PROPN
ftr-418	1405	8	can	can	AUX
ftr-418	1405	9	tax	tax	VERB
ftr-418	1405	10	the	the	DET
ftr-418	1405	11	indian	indian	ADJ
ftr-418	1405	12	tribes	tribe	NOUN
ftr-418	1405	13	.	.	PUNCT
ftr-418	1406	1	the	the	DET
ftr-418	1406	2	bigger	big	ADJ
ftr-418	1406	3	and	and	CCONJ
ftr-418	1406	4	more	more	ADV
ftr-418	1406	5	provocative	provocative	ADJ
ftr-418	1406	6	issue	issue	NOUN
ftr-418	1406	7	is	be	AUX
ftr-418	1406	8	,	,	PUNCT
ftr-418	1406	9	should	should	AUX
ftr-418	1406	10	it	it	PRON
ftr-418	1406	11	?	?	PUNCT
ftr-418	1407	1	to	to	ADP
ftr-418	1407	2	date	date	NOUN
ftr-418	1407	3	,	,	PUNCT
ftr-418	1407	4	only	only	ADV
ftr-418	1407	5	one	one	NUM
ftr-418	1407	6	commentator	commentator	NOUN
ftr-418	1407	7	has	have	AUX
ftr-418	1407	8	broached	broach	VERB
ftr-418	1407	9	this	this	DET
ftr-418	1407	10	issue	issue	NOUN
ftr-418	1407	11	,	,	PUNCT
ftr-418	1407	12	concluding	conclude	VERB
ftr-418	1407	13	that	that	SCONJ
ftr-418	1407	14	tribes	tribe	NOUN
ftr-418	1407	15	should	should	AUX
ftr-418	1407	16	be	be	AUX
ftr-418	1407	17	taxed	tax	VERB
ftr-418	1407	18	.	.	PUNCT
ftr-418	1408	1	while	while	SCONJ
ftr-418	1408	2	taxing236	taxing236	PROPN
ftr-418	1408	3	the	the	DET
ftr-418	1408	4	tribes	tribe	NOUN
ftr-418	1408	5	would	would	AUX
ftr-418	1408	6	address	address	VERB
ftr-418	1408	7	unfair	unfair	ADJ
ftr-418	1408	8	competition	competition	NOUN
ftr-418	1408	9	issues	issue	NOUN
ftr-418	1408	10	between	between	ADP
ftr-418	1408	11	the	the	DET
ftr-418	1408	12	tribes	tribe	NOUN
ftr-418	1408	13	and	and	CCONJ
ftr-418	1408	14	private	private	ADJ
ftr-418	1408	15	commercial	commercial	ADJ
ftr-418	1408	16	enterprises	enterprise	NOUN
ftr-418	1408	17	,	,	PUNCT
ftr-418	1408	18	doing	do	VERB
ftr-418	1408	19	so	so	ADV
ftr-418	1408	20	would	would	AUX
ftr-418	1408	21	interfere	interfere	VERB
ftr-418	1408	22	with	with	ADP
ftr-418	1408	23	current	current	ADJ
ftr-418	1408	24	and	and	CCONJ
ftr-418	1408	25	long	long	ADV
ftr-418	1408	26	-	-	PUNCT
ftr-418	1408	27	standing	stand	VERB
ftr-418	1408	28	federal	federal	ADJ
ftr-418	1408	29	indian	indian	ADJ
ftr-418	1408	30	policy	policy	NOUN
ftr-418	1408	31	and	and	CCONJ
ftr-418	1408	32	tax	tax	NOUN
ftr-418	1408	33	policy	policy	NOUN
ftr-418	1408	34	.	.	PUNCT
ftr-418	1409	1	this	this	DET
ftr-418	1409	2	part	part	NOUN
ftr-418	1409	3	explores	explore	VERB
ftr-418	1409	4	these	these	DET
ftr-418	1409	5	policy	policy	NOUN
ftr-418	1409	6	concerns	concern	NOUN
ftr-418	1409	7	and	and	CCONJ
ftr-418	1409	8	concludes	conclude	VERB
ftr-418	1409	9	that	that	SCONJ
ftr-418	1409	10	,	,	PUNCT
ftr-418	1409	11	in	in	ADP
ftr-418	1409	12	light	light	NOUN
ftr-418	1409	13	of	of	ADP
ftr-418	1409	14	these	these	DET
ftr-418	1409	15	policies	policy	NOUN
ftr-418	1409	16	,	,	PUNCT
ftr-418	1409	17	the	the	DET
ftr-418	1409	18	tribes	tribe	NOUN
ftr-418	1409	19	should	should	AUX
ftr-418	1409	20	retain	retain	VERB
ftr-418	1409	21	their	their	PRON
ftr-418	1409	22	taxfree	taxfree	ADJ
ftr-418	1409	23	status	status	NOUN
ftr-418	1409	24	.	.	PUNCT
ftr-418	1410	1	part	part	NOUN
ftr-418	1410	2	v.a	v.a	PROPN
ftr-418	1410	3	reviews	review	NOUN
ftr-418	1410	4	whether	whether	SCONJ
ftr-418	1410	5	tribes	tribe	NOUN
ftr-418	1410	6	should	should	AUX
ftr-418	1410	7	be	be	AUX
ftr-418	1410	8	treated	treat	VERB
ftr-418	1410	9	as	as	ADP
ftr-418	1410	10	states	state	NOUN
ftr-418	1410	11	or	or	CCONJ
ftr-418	1410	12	businesses	business	NOUN
ftr-418	1410	13	for	for	ADP
ftr-418	1410	14	tax	tax	NOUN
ftr-418	1410	15	purpose	purpose	NOUN
ftr-418	1410	16	,	,	PUNCT
ftr-418	1410	17	concluding	conclude	VERB
ftr-418	1410	18	that	that	DET
ftr-418	1410	19	treatment	treatment	NOUN
ftr-418	1410	20	as	as	SCONJ
ftr-418	1410	21	states	state	NOUN
ftr-418	1410	22	would	would	AUX
ftr-418	1410	23	be	be	AUX
ftr-418	1410	24	more	more	ADV
ftr-418	1410	25	appropriate	appropriate	ADJ
ftr-418	1410	26	.	.	PUNCT
ftr-418	1411	1	part	part	NOUN
ftr-418	1412	1	v.b	v.b	PROPN
ftr-418	1412	2	then	then	ADV
ftr-418	1412	3	explores	explore	VERB
ftr-418	1412	4	other	other	ADJ
ftr-418	1412	5	issues	issue	NOUN
ftr-418	1412	6	–	–	PUNCT
ftr-418	1412	7	including	include	VERB
ftr-418	1412	8	the	the	DET
ftr-418	1412	9	impact	impact	NOUN
ftr-418	1412	10	on	on	ADP
ftr-418	1412	11	federal	federal	ADJ
ftr-418	1412	12	,	,	PUNCT
ftr-418	1412	13	state	state	NOUN
ftr-418	1412	14	,	,	PUNCT
ftr-418	1412	15	and	and	CCONJ
ftr-418	1412	16	tribal	tribal	ADJ
ftr-418	1412	17	revenues	revenue	NOUN
ftr-418	1412	18	–	–	PUNCT
ftr-418	1412	19	that	that	PRON
ftr-418	1412	20	should	should	AUX
ftr-418	1412	21	be	be	AUX
ftr-418	1412	22	considered	consider	VERB
ftr-418	1412	23	in	in	ADP
ftr-418	1412	24	deciding	decide	VERB
ftr-418	1412	25	whether	whether	SCONJ
ftr-418	1412	26	to	to	PART
ftr-418	1412	27	tax	tax	VERB
ftr-418	1412	28	the	the	DET
ftr-418	1412	29	tribes	tribe	NOUN
ftr-418	1412	30	.	.	PUNCT
ftr-418	1413	1	a.	a.	PROPN
ftr-418	1413	2	indian	indian	PROPN
ftr-418	1413	3	tribes	tribe	NOUN
ftr-418	1413	4	should	should	AUX
ftr-418	1413	5	be	be	AUX
ftr-418	1413	6	treated	treat	VERB
ftr-418	1413	7	like	like	ADP
ftr-418	1413	8	governments	government	NOUN
ftr-418	1413	9	–	–	PUNCT
ftr-418	1413	10	and	and	CCONJ
ftr-418	1413	11	taxed	tax	VERB
ftr-418	1413	12	as	as	ADP
ftr-418	1413	13	such	such	ADJ
ftr-418	1413	14	1	1	NUM
ftr-418	1413	15	.	.	X
ftr-418	1414	1	introduction	introduction	NOUN
ftr-418	1414	2	:	:	PUNCT
ftr-418	1414	3	the	the	DET
ftr-418	1414	4	classification	classification	NOUN
ftr-418	1414	5	issue	issue	NOUN
ftr-418	1414	6	–	–	PUNCT
ftr-418	1414	7	the	the	DET
ftr-418	1414	8	push	push	NOUN
ftr-418	1414	9	to	to	PART
ftr-418	1414	10	tax	tax	VERB
ftr-418	1414	11	the	the	DET
ftr-418	1414	12	tribes	tribe	NOUN
ftr-418	1414	13	was	be	AUX
ftr-418	1414	14	driven	drive	VERB
ftr-418	1414	15	by	by	ADP
ftr-418	1414	16	two	two	NUM
ftr-418	1414	17	motivations	motivation	NOUN
ftr-418	1414	18	.	.	PUNCT
ftr-418	1415	1	first	first	ADV
ftr-418	1415	2	,	,	PUNCT
ftr-418	1415	3	the	the	DET
ftr-418	1415	4	tribes	tribe	NOUN
ftr-418	1415	5	were	be	AUX
ftr-418	1415	6	seen	see	VERB
ftr-418	1415	7	as	as	ADP
ftr-418	1415	8	an	an	DET
ftr-418	1415	9	easy	easy	ADJ
ftr-418	1415	10	target	target	NOUN
ftr-418	1415	11	for	for	ADP
ftr-418	1415	12	taxation	taxation	NOUN
ftr-418	1415	13	–	–	PUNCT
ftr-418	1415	14	an	an	DET
ftr-418	1415	15	easy	easy	ADJ
ftr-418	1415	16	source	source	NOUN
ftr-418	1415	17	of	of	ADP
ftr-418	1415	18	revenue	revenue	NOUN
ftr-418	1415	19	.	.	PUNCT
ftr-418	1416	1	second	second	ADJ
ftr-418	1416	2	,	,	PUNCT
ftr-418	1416	3	the	the	DET
ftr-418	1416	4	proposed	propose	VERB
ftr-418	1416	5	tax	tax	NOUN
ftr-418	1416	6	was	be	AUX
ftr-418	1416	7	meant	mean	VERB
ftr-418	1416	8	to237	to237	PROPN
ftr-418	1416	9	2004	2004	NUM
ftr-418	1416	10	]	]	PUNCT
ftr-418	1416	11	leaving	leave	VERB
ftr-418	1416	12	money	money	NOUN
ftr-418	1416	13	on	on	ADP
ftr-418	1416	14	the	the	DET
ftr-418	1416	15	table(s	table(s	NOUN
ftr-418	1416	16	)	)	PUNCT
ftr-418	1416	17	389	389	NUM
ftr-418	1416	18	looking	look	VERB
ftr-418	1416	19	for	for	ADP
ftr-418	1416	20	money	money	NOUN
ftr-418	1416	21	”	"	PUNCT
ftr-418	1416	22	)	)	PUNCT
ftr-418	1416	23	.	.	PUNCT
ftr-418	1417	1	the	the	DET
ftr-418	1417	2	issue	issue	NOUN
ftr-418	1417	3	of	of	ADP
ftr-418	1417	4	the	the	DET
ftr-418	1417	5	amount	amount	NOUN
ftr-418	1417	6	of	of	ADP
ftr-418	1417	7	revenue	revenue	NOUN
ftr-418	1417	8	a	a	DET
ftr-418	1417	9	tribal	tribal	ADJ
ftr-418	1417	10	tax	tax	NOUN
ftr-418	1417	11	would	would	AUX
ftr-418	1417	12	generate	generate	VERB
ftr-418	1417	13	is	be	AUX
ftr-418	1417	14	discussed	discuss	VERB
ftr-418	1417	15	at	at	ADP
ftr-418	1417	16	infra	infra	NOUN
ftr-418	1417	17	part	part	NOUN
ftr-418	1417	18	v.b	v.b	PROPN
ftr-418	1417	19	.	.	PROPN
ftr-418	1417	20	238	238	NUM
ftr-418	1417	21	.	.	PUNCT
ftr-418	1418	1	see	see	VERB
ftr-418	1418	2	david	david	PROPN
ftr-418	1418	3	lightman	lightman	PROPN
ftr-418	1418	4	&	&	CCONJ
ftr-418	1418	5	jon	jon	PROPN
ftr-418	1418	6	lender	lender	PROPN
ftr-418	1418	7	,	,	PUNCT
ftr-418	1418	8	gaming	game	VERB
ftr-418	1418	9	tax	tax	NOUN
ftr-418	1418	10	faces	face	VERB
ftr-418	1418	11	fierce	fierce	ADJ
ftr-418	1418	12	criticism	criticism	NOUN
ftr-418	1418	13	,	,	PUNCT
ftr-418	1418	14	rowland	rowland	PROPN
ftr-418	1418	15	joins	join	VERB
ftr-418	1418	16	opposition	opposition	NOUN
ftr-418	1418	17	to	to	PART
ftr-418	1418	18	plan	plan	VERB
ftr-418	1418	19	,	,	PUNCT
ftr-418	1418	20	hartford	hartford	PROPN
ftr-418	1418	21	courant	courant	PROPN
ftr-418	1418	22	,	,	PUNCT
ftr-418	1418	23	june	june	PROPN
ftr-418	1418	24	11	11	NUM
ftr-418	1418	25	,	,	PUNCT
ftr-418	1418	26	1997	1997	NUM
ftr-418	1418	27	,	,	PUNCT
ftr-418	1418	28	at	at	ADP
ftr-418	1418	29	a1	a1	NOUN
ftr-418	1418	30	(	(	PUNCT
ftr-418	1418	31	reporting	report	VERB
ftr-418	1418	32	that	that	SCONJ
ftr-418	1418	33	“	"	PUNCT
ftr-418	1418	34	[	[	X
ftr-418	1418	35	t]hose	t]hose	ADP
ftr-418	1418	36	pushing	push	VERB
ftr-418	1418	37	for	for	ADP
ftr-418	1418	38	the	the	DET
ftr-418	1418	39	gaming	gaming	NOUN
ftr-418	1418	40	tax	tax	NOUN
ftr-418	1418	41	[	[	X
ftr-418	1418	42	on	on	ADP
ftr-418	1418	43	tribes	tribe	NOUN
ftr-418	1418	44	]	]	PUNCT
ftr-418	1418	45	include	include	VERB
ftr-418	1418	46	many	many	ADJ
ftr-418	1418	47	private	private	ADJ
ftr-418	1418	48	gaming	gaming	NOUN
ftr-418	1418	49	companies	company	NOUN
ftr-418	1418	50	,	,	PUNCT
ftr-418	1418	51	which	which	PRON
ftr-418	1418	52	have	have	AUX
ftr-418	1418	53	long	long	ADV
ftr-418	1418	54	thought	think	VERB
ftr-418	1418	55	the	the	DET
ftr-418	1418	56	tribal	tribal	ADJ
ftr-418	1418	57	casinos	casino	NOUN
ftr-418	1418	58	have	have	VERB
ftr-418	1418	59	an	an	DET
ftr-418	1418	60	unfair	unfair	ADJ
ftr-418	1418	61	advantage	advantage	NOUN
ftr-418	1418	62	,	,	PUNCT
ftr-418	1418	63	and	and	CCONJ
ftr-418	1418	64	some	some	DET
ftr-418	1418	65	small	small	ADJ
ftr-418	1418	66	business	business	NOUN
ftr-418	1418	67	interests	interest	NOUN
ftr-418	1418	68	,	,	PUNCT
ftr-418	1418	69	which	which	PRON
ftr-418	1418	70	see	see	VERB
ftr-418	1418	71	tribes	tribe	NOUN
ftr-418	1418	72	gaining	gain	VERB
ftr-418	1418	73	a	a	DET
ftr-418	1418	74	financial	financial	ADJ
ftr-418	1418	75	edge	edge	NOUN
ftr-418	1418	76	in	in	ADP
ftr-418	1418	77	other	other	ADJ
ftr-418	1418	78	areas	area	NOUN
ftr-418	1418	79	”	"	PUNCT
ftr-418	1418	80	)	)	PUNCT
ftr-418	1418	81	;	;	PUNCT
ftr-418	1418	82	robert	robert	PROPN
ftr-418	1418	83	pear	pear	PROPN
ftr-418	1418	84	,	,	PUNCT
ftr-418	1418	85	small	small	ADJ
ftr-418	1418	86	items	item	NOUN
ftr-418	1418	87	in	in	ADP
ftr-418	1418	88	budget	budget	NOUN
ftr-418	1418	89	bills	bill	NOUN
ftr-418	1418	90	yield	yield	VERB
ftr-418	1418	91	big	big	ADJ
ftr-418	1418	92	benefits	benefit	NOUN
ftr-418	1418	93	for	for	ADP
ftr-418	1418	94	special	special	ADJ
ftr-418	1418	95	interests	interest	NOUN
ftr-418	1418	96	,	,	PUNCT
ftr-418	1418	97	n.y	n.y	PROPN
ftr-418	1418	98	.	.	PROPN
ftr-418	1418	99	times	times	PROPN
ftr-418	1418	100	,	,	PUNCT
ftr-418	1418	101	nov	nov	PROPN
ftr-418	1418	102	.	.	PROPN
ftr-418	1418	103	6	6	NUM
ftr-418	1418	104	,	,	PUNCT
ftr-418	1418	105	1995	1995	NUM
ftr-418	1418	106	,	,	PUNCT
ftr-418	1418	107	at	at	ADP
ftr-418	1418	108	a1	a1	NOUN
ftr-418	1418	109	(	(	PUNCT
ftr-418	1418	110	quoting	quote	VERB
ftr-418	1418	111	the	the	DET
ftr-418	1418	112	reaction	reaction	NOUN
ftr-418	1418	113	of	of	ADP
ftr-418	1418	114	itt	itt	PROPN
ftr-418	1418	115	corporation	corporation	PROPN
ftr-418	1418	116	(	(	PUNCT
ftr-418	1418	117	owner	owner	NOUN
ftr-418	1418	118	of	of	ADP
ftr-418	1418	119	caesars	caesar	NOUN
ftr-418	1418	120	palace	palace	NOUN
ftr-418	1418	121	and	and	CCONJ
ftr-418	1418	122	other	other	ADJ
ftr-418	1418	123	casinos	casino	NOUN
ftr-418	1418	124	)	)	PUNCT
ftr-418	1418	125	chairman	chairman	NOUN
ftr-418	1418	126	rand	rand	PROPN
ftr-418	1419	1	v.	v.	CCONJ
ftr-418	1419	2	araskog	araskog	VERB
ftr-418	1419	3	to	to	ADP
ftr-418	1419	4	the	the	DET
ftr-418	1419	5	proposed	propose	VERB
ftr-418	1419	6	ubit	ubit	NOUN
ftr-418	1419	7	on	on	ADP
ftr-418	1419	8	tribes	tribe	NOUN
ftr-418	1419	9	:	:	PUNCT
ftr-418	1419	10	“	"	PUNCT
ftr-418	1419	11	hurrah	hurrah	PROPN
ftr-418	1419	12	,	,	PUNCT
ftr-418	1419	13	it	it	PRON
ftr-418	1419	14	’s	’	VERB
ftr-418	1419	15	terrific	terrific	ADJ
ftr-418	1419	16	.	.	PUNCT
ftr-418	1420	1	tax	tax	NOUN
ftr-418	1420	2	-	-	PUNCT
ftr-418	1420	3	free	free	ADJ
ftr-418	1420	4	indian	indian	ADJ
ftr-418	1420	5	casinos	casino	NOUN
ftr-418	1420	6	are	be	AUX
ftr-418	1420	7	springing	spring	VERB
ftr-418	1420	8	up	up	ADP
ftr-418	1420	9	all	all	ADV
ftr-418	1420	10	over	over	ADP
ftr-418	1420	11	the	the	DET
ftr-418	1420	12	place	place	NOUN
ftr-418	1420	13	.	.	PUNCT
ftr-418	1421	1	indians	indians	PROPN
ftr-418	1421	2	operate	operate	VERB
ftr-418	1421	3	some	some	PRON
ftr-418	1421	4	of	of	ADP
ftr-418	1421	5	the	the	DET
ftr-418	1421	6	most	most	ADV
ftr-418	1421	7	profitable	profitable	ADJ
ftr-418	1421	8	casinos	casino	NOUN
ftr-418	1421	9	in	in	ADP
ftr-418	1421	10	the	the	DET
ftr-418	1421	11	world	world	NOUN
ftr-418	1421	12	.	.	PUNCT
ftr-418	1422	1	if	if	SCONJ
ftr-418	1422	2	they	they	PRON
ftr-418	1422	3	were	be	AUX
ftr-418	1422	4	not	not	PART
ftr-418	1422	5	tax	tax	NOUN
ftr-418	1422	6	-	-	PUNCT
ftr-418	1422	7	free	free	ADJ
ftr-418	1422	8	,	,	PUNCT
ftr-418	1422	9	a	a	DET
ftr-418	1422	10	lot	lot	NOUN
ftr-418	1422	11	of	of	ADP
ftr-418	1422	12	these	these	DET
ftr-418	1422	13	gaming	gaming	NOUN
ftr-418	1422	14	operations	operation	NOUN
ftr-418	1422	15	would	would	AUX
ftr-418	1422	16	not	not	PART
ftr-418	1422	17	have	have	AUX
ftr-418	1422	18	gotten	get	VERB
ftr-418	1422	19	started	start	VERB
ftr-418	1422	20	”	"	PUNCT
ftr-418	1422	21	)	)	PUNCT
ftr-418	1422	22	;	;	PUNCT
ftr-418	1422	23	robert	robert	PROPN
ftr-418	1422	24	whereatt	whereatt	PROPN
ftr-418	1422	25	,	,	PUNCT
ftr-418	1422	26	are	be	AUX
ftr-418	1422	27	casinos	casino	NOUN
ftr-418	1422	28	holding	hold	VERB
ftr-418	1422	29	an	an	DET
ftr-418	1422	30	unfair	unfair	ADJ
ftr-418	1422	31	tax	tax	NOUN
ftr-418	1422	32	advantage	advantage	NOUN
ftr-418	1422	33	?	?	PUNCT
ftr-418	1422	34	,	,	PUNCT
ftr-418	1422	35	star	star	NOUN
ftr-418	1422	36	trib	trib	PROPN
ftr-418	1422	37	.	.	PROPN
ftr-418	1422	38	,	,	PUNCT
ftr-418	1422	39	dec	dec	PROPN
ftr-418	1422	40	.	.	PROPN
ftr-418	1422	41	27	27	NUM
ftr-418	1422	42	,	,	PUNCT
ftr-418	1422	43	1992	1992	NUM
ftr-418	1422	44	,	,	PUNCT
ftr-418	1422	45	at	at	ADP
ftr-418	1422	46	a1	a1	NOUN
ftr-418	1422	47	,	,	PUNCT
ftr-418	1422	48	lexis	lexis	NOUN
ftr-418	1422	49	,	,	PUNCT
ftr-418	1422	50	majpap	majpap	NOUN
ftr-418	1422	51	file	file	NOUN
ftr-418	1422	52	(	(	PUNCT
ftr-418	1422	53	reporting	report	VERB
ftr-418	1422	54	that	that	SCONJ
ftr-418	1422	55	owners	owner	NOUN
ftr-418	1422	56	of	of	ADP
ftr-418	1422	57	small	small	ADJ
ftr-418	1422	58	businesses	business	NOUN
ftr-418	1422	59	located	locate	VERB
ftr-418	1422	60	near	near	ADP
ftr-418	1422	61	a	a	DET
ftr-418	1422	62	minnesota	minnesota	PROPN
ftr-418	1422	63	indian	indian	ADJ
ftr-418	1422	64	reservation	reservation	NOUN
ftr-418	1422	65	can	can	AUX
ftr-418	1422	66	not	not	PART
ftr-418	1422	67	compete	compete	VERB
ftr-418	1422	68	with	with	ADP
ftr-418	1422	69	the	the	DET
ftr-418	1422	70	tribe	tribe	NOUN
ftr-418	1422	71	because	because	SCONJ
ftr-418	1422	72	indian	indian	ADJ
ftr-418	1422	73	tribes	tribe	NOUN
ftr-418	1422	74	“	"	PUNCT
ftr-418	1422	75	enjoy	enjoy	VERB
ftr-418	1422	76	a	a	DET
ftr-418	1422	77	government	government	NOUN
ftr-418	1422	78	-	-	PUNCT
ftr-418	1422	79	sanctioned	sanction	VERB
ftr-418	1422	80	,	,	PUNCT
ftr-418	1422	81	unfair	unfair	ADJ
ftr-418	1422	82	advantage	advantage	NOUN
ftr-418	1422	83	:	:	PUNCT
ftr-418	1422	84	a	a	DET
ftr-418	1422	85	lower	low	ADJ
ftr-418	1422	86	tax	tax	NOUN
ftr-418	1422	87	burden	burden	NOUN
ftr-418	1422	88	”	"	PUNCT
ftr-418	1422	89	)	)	PUNCT
ftr-418	1422	90	.	.	PUNCT
ftr-418	1423	1	239	239	NUM
ftr-418	1423	2	.	.	PUNCT
ftr-418	1424	1	the	the	DET
ftr-418	1424	2	tribes	tribe	NOUN
ftr-418	1424	3	argue	argue	VERB
ftr-418	1424	4	that	that	SCONJ
ftr-418	1424	5	in	in	ADP
ftr-418	1424	6	fact	fact	NOUN
ftr-418	1424	7	100	100	NUM
ftr-418	1424	8	%	%	NOUN
ftr-418	1424	9	of	of	ADP
ftr-418	1424	10	their	their	PRON
ftr-418	1424	11	profits	profit	NOUN
ftr-418	1424	12	are	be	AUX
ftr-418	1424	13	taxed	tax	VERB
ftr-418	1424	14	–	–	PUNCT
ftr-418	1424	15	either	either	CCONJ
ftr-418	1424	16	because	because	SCONJ
ftr-418	1424	17	the	the	DET
ftr-418	1424	18	profits	profit	NOUN
ftr-418	1424	19	must	must	AUX
ftr-418	1424	20	go	go	VERB
ftr-418	1424	21	to	to	PART
ftr-418	1424	22	meet	meet	VERB
ftr-418	1424	23	governmental	governmental	ADJ
ftr-418	1424	24	or	or	CCONJ
ftr-418	1424	25	other	other	ADJ
ftr-418	1424	26	expenditures	expenditure	NOUN
ftr-418	1424	27	listed	list	VERB
ftr-418	1424	28	in	in	ADP
ftr-418	1424	29	the	the	DET
ftr-418	1424	30	igra	igra	PROPN
ftr-418	1424	31	or	or	CCONJ
ftr-418	1424	32	because	because	SCONJ
ftr-418	1424	33	per	per	ADP
ftr-418	1424	34	capita	capita	NOUN
ftr-418	1424	35	payments	payment	NOUN
ftr-418	1424	36	are	be	AUX
ftr-418	1424	37	taxable	taxable	ADJ
ftr-418	1424	38	to	to	ADP
ftr-418	1424	39	the	the	DET
ftr-418	1424	40	recipients	recipient	NOUN
ftr-418	1424	41	.	.	PUNCT
ftr-418	1425	1	see	see	VERB
ftr-418	1425	2	i	i	PRON
ftr-418	1425	3	d.	d.	PROPN
ftr-418	1425	4	(	(	PUNCT
ftr-418	1425	5	reporting	report	VERB
ftr-418	1425	6	that	that	SCONJ
ftr-418	1425	7	tribal	tribal	ADJ
ftr-418	1425	8	casino	casino	NOUN
ftr-418	1425	9	operators	operator	NOUN
ftr-418	1425	10	view	view	VERB
ftr-418	1425	11	their	their	PRON
ftr-418	1425	12	profits	profit	NOUN
ftr-418	1425	13	as	as	ADP
ftr-418	1425	14	“	"	PUNCT
ftr-418	1425	15	the	the	DET
ftr-418	1425	16	same	same	ADJ
ftr-418	1425	17	thing	thing	NOUN
ftr-418	1425	18	as	as	ADP
ftr-418	1425	19	corporate	corporate	ADJ
ftr-418	1425	20	taxes	taxis	NOUN
ftr-418	1425	21	”	"	PUNCT
ftr-418	1425	22	)	)	PUNCT
ftr-418	1425	23	.	.	PUNCT
ftr-418	1426	1	address	address	VERB
ftr-418	1426	2	complaints	complaint	NOUN
ftr-418	1426	3	by	by	ADP
ftr-418	1426	4	the	the	DET
ftr-418	1426	5	commercial	commercial	ADJ
ftr-418	1426	6	gambling	gambling	NOUN
ftr-418	1426	7	industry	industry	NOUN
ftr-418	1426	8	and	and	CCONJ
ftr-418	1426	9	small	small	ADJ
ftr-418	1426	10	business	business	NOUN
ftr-418	1426	11	interests	interest	NOUN
ftr-418	1426	12	of	of	ADP
ftr-418	1426	13	unfair	unfair	ADJ
ftr-418	1426	14	competition	competition	NOUN
ftr-418	1426	15	.	.	PUNCT
ftr-418	1427	1	private	private	ADJ
ftr-418	1427	2	business	business	NOUN
ftr-418	1427	3	corporations	corporation	NOUN
ftr-418	1427	4	pay	pay	VERB
ftr-418	1427	5	federal238	federal238	PROPN
ftr-418	1427	6	income	income	NOUN
ftr-418	1427	7	tax	tax	NOUN
ftr-418	1427	8	at	at	ADP
ftr-418	1427	9	rates	rate	NOUN
ftr-418	1427	10	up	up	ADP
ftr-418	1427	11	to	to	PART
ftr-418	1427	12	35	35	NUM
ftr-418	1427	13	percent	percent	NOUN
ftr-418	1427	14	,	,	PUNCT
ftr-418	1427	15	thus	thus	ADV
ftr-418	1427	16	retaining	retain	VERB
ftr-418	1427	17	only	only	ADV
ftr-418	1427	18	65	65	NUM
ftr-418	1427	19	percent	percent	NOUN
ftr-418	1427	20	of	of	ADP
ftr-418	1427	21	their	their	PRON
ftr-418	1427	22	net	net	ADJ
ftr-418	1427	23	profits	profit	NOUN
ftr-418	1427	24	.	.	PUNCT
ftr-418	1428	1	tribes	tribe	NOUN
ftr-418	1428	2	pay	pay	VERB
ftr-418	1428	3	no	no	DET
ftr-418	1428	4	federal	federal	ADJ
ftr-418	1428	5	income	income	NOUN
ftr-418	1428	6	tax	tax	NOUN
ftr-418	1428	7	and	and	CCONJ
ftr-418	1428	8	thus	thus	ADV
ftr-418	1428	9	keep	keep	VERB
ftr-418	1428	10	100	100	NUM
ftr-418	1428	11	percent	percent	NOUN
ftr-418	1428	12	of	of	ADP
ftr-418	1428	13	their	their	PRON
ftr-418	1428	14	net	net	ADJ
ftr-418	1428	15	profits	profit	NOUN
ftr-418	1428	16	.	.	PUNCT
ftr-418	1429	1	this	this	PRON
ftr-418	1429	2	clearly	clearly	ADV
ftr-418	1429	3	creates	create	VERB
ftr-418	1429	4	a	a	DET
ftr-418	1429	5	competitive	competitive	ADJ
ftr-418	1429	6	advantage	advantage	NOUN
ftr-418	1429	7	for	for	ADP
ftr-418	1429	8	indian	indian	ADJ
ftr-418	1429	9	tribes	tribe	NOUN
ftr-418	1429	10	.	.	PUNCT
ftr-418	1430	1	this239	this239	PROPN
ftr-418	1430	2	also	also	ADV
ftr-418	1430	3	violates	violate	VERB
ftr-418	1430	4	horizontal	horizontal	ADJ
ftr-418	1430	5	equity	equity	NOUN
ftr-418	1430	6	–	–	PUNCT
ftr-418	1430	7	the	the	DET
ftr-418	1430	8	idea	idea	NOUN
ftr-418	1430	9	that	that	SCONJ
ftr-418	1430	10	two	two	NUM
ftr-418	1430	11	similarly	similarly	ADV
ftr-418	1430	12	situated	situate	VERB
ftr-418	1430	13	taxpayers	taxpayer	NOUN
ftr-418	1430	14	should	should	AUX
ftr-418	1430	15	pay	pay	VERB
ftr-418	1430	16	the	the	DET
ftr-418	1430	17	same	same	ADJ
ftr-418	1430	18	amount	amount	NOUN
ftr-418	1430	19	of	of	ADP
ftr-418	1430	20	tax	tax	NOUN
ftr-418	1430	21	.	.	PUNCT
ftr-418	1431	1	this	this	PRON
ftr-418	1431	2	is	be	AUX
ftr-418	1431	3	only	only	ADV
ftr-418	1431	4	true	true	ADJ
ftr-418	1431	5	,	,	PUNCT
ftr-418	1431	6	however	however	ADV
ftr-418	1431	7	,	,	PUNCT
ftr-418	1431	8	if	if	SCONJ
ftr-418	1431	9	tribes	tribe	NOUN
ftr-418	1431	10	are	be	AUX
ftr-418	1431	11	properly	properly	ADV
ftr-418	1431	12	viewed	view	VERB
ftr-418	1431	13	as	as	ADP
ftr-418	1431	14	business	business	NOUN
ftr-418	1431	15	enterprises	enterprise	NOUN
ftr-418	1431	16	.	.	PUNCT
ftr-418	1432	1	if	if	SCONJ
ftr-418	1432	2	they	they	PRON
ftr-418	1432	3	are	be	AUX
ftr-418	1432	4	viewed	view	VERB
ftr-418	1432	5	as	as	ADP
ftr-418	1432	6	governments	government	NOUN
ftr-418	1432	7	–	–	PUNCT
ftr-418	1432	8	like	like	ADP
ftr-418	1432	9	states	state	NOUN
ftr-418	1432	10	(	(	PUNCT
ftr-418	1432	11	which	which	PRON
ftr-418	1432	12	are	be	AUX
ftr-418	1432	13	free	free	ADJ
ftr-418	1432	14	to	to	PART
ftr-418	1432	15	engage	engage	VERB
ftr-418	1432	16	in	in	ADP
ftr-418	1432	17	substantial	substantial	ADJ
ftr-418	1432	18	commercial	commercial	ADJ
ftr-418	1432	19	activities	activity	NOUN
ftr-418	1432	20	free	free	ADJ
ftr-418	1432	21	from	from	ADP
ftr-418	1432	22	tax	tax	NOUN
ftr-418	1432	23	)	)	PUNCT
ftr-418	1432	24	–	–	PUNCT
ftr-418	1432	25	then	then	ADV
ftr-418	1432	26	taxing	tax	VERB
ftr-418	1432	27	the	the	DET
ftr-418	1432	28	tribes	tribe	NOUN
ftr-418	1432	29	would	would	AUX
ftr-418	1432	30	create	create	VERB
ftr-418	1432	31	a	a	DET
ftr-418	1432	32	horizontal	horizontal	ADJ
ftr-418	1432	33	equity	equity	NOUN
ftr-418	1432	34	problem	problem	NOUN
ftr-418	1432	35	.	.	PUNCT
ftr-418	1433	1	the	the	DET
ftr-418	1433	2	problem	problem	NOUN
ftr-418	1433	3	here	here	ADV
ftr-418	1433	4	is	be	AUX
ftr-418	1433	5	one	one	NUM
ftr-418	1433	6	of	of	ADP
ftr-418	1433	7	classification	classification	NOUN
ftr-418	1433	8	:	:	PUNCT
ftr-418	1433	9	indian	indian	ADJ
ftr-418	1433	10	tribes	tribe	NOUN
ftr-418	1433	11	are	be	AUX
ftr-418	1433	12	not	not	PART
ftr-418	1433	13	pure	pure	ADJ
ftr-418	1433	14	governments	government	NOUN
ftr-418	1433	15	and	and	CCONJ
ftr-418	1433	16	they	they	PRON
ftr-418	1433	17	are	be	AUX
ftr-418	1433	18	not	not	PART
ftr-418	1433	19	pure	pure	ADJ
ftr-418	1433	20	business	business	NOUN
ftr-418	1433	21	enterprises	enterprise	NOUN
ftr-418	1433	22	.	.	PUNCT
ftr-418	1434	1	if	if	SCONJ
ftr-418	1434	2	they	they	PRON
ftr-418	1434	3	must	must	AUX
ftr-418	1434	4	be	be	AUX
ftr-418	1434	5	forced	force	VERB
ftr-418	1434	6	to	to	PART
ftr-418	1434	7	be	be	AUX
ftr-418	1434	8	viewed	view	VERB
ftr-418	1434	9	as	as	ADP
ftr-418	1434	10	one	one	NUM
ftr-418	1434	11	or	or	CCONJ
ftr-418	1434	12	the	the	DET
ftr-418	1434	13	other	other	ADJ
ftr-418	1434	14	,	,	PUNCT
ftr-418	1434	15	however	however	ADV
ftr-418	1434	16	,	,	PUNCT
ftr-418	1434	17	they	they	PRON
ftr-418	1434	18	should	should	AUX
ftr-418	1434	19	be	be	AUX
ftr-418	1434	20	viewed	view	VERB
ftr-418	1434	21	as	as	ADP
ftr-418	1434	22	governments	government	NOUN
ftr-418	1434	23	–	–	PUNCT
ftr-418	1434	24	and	and	CCONJ
ftr-418	1434	25	treated	treat	VERB
ftr-418	1434	26	like	like	ADP
ftr-418	1434	27	states	state	NOUN
ftr-418	1434	28	for	for	ADP
ftr-418	1434	29	tax	tax	NOUN
ftr-418	1434	30	purposes	purpose	NOUN
ftr-418	1434	31	.	.	PUNCT
ftr-418	1435	1	this	this	PRON
ftr-418	1435	2	is	be	AUX
ftr-418	1435	3	not	not	PART
ftr-418	1435	4	because	because	SCONJ
ftr-418	1435	5	the	the	DET
ftr-418	1435	6	constitution	constitution	NOUN
ftr-418	1435	7	requires	require	VERB
ftr-418	1435	8	it	it	PRON
ftr-418	1435	9	,	,	PUNCT
ftr-418	1435	10	but	but	CCONJ
ftr-418	1435	11	because	because	SCONJ
ftr-418	1435	12	indian	indian	ADJ
ftr-418	1435	13	policy	policy	NOUN
ftr-418	1435	14	respecting	respect	VERB
ftr-418	1435	15	the	the	DET
ftr-418	1435	16	sovereignty	sovereignty	NOUN
ftr-418	1435	17	of	of	ADP
ftr-418	1435	18	the	the	DET
ftr-418	1435	19	indian	indian	ADJ
ftr-418	1435	20	tribes	tribe	NOUN
ftr-418	1435	21	demands	demand	VERB
ftr-418	1435	22	it	it	PRON
ftr-418	1435	23	.	.	PUNCT
ftr-418	1436	1	the	the	DET
ftr-418	1436	2	discussion	discussion	NOUN
ftr-418	1436	3	below	below	ADP
ftr-418	1436	4	makes	make	VERB
ftr-418	1436	5	this	this	PRON
ftr-418	1436	6	clear	clear	ADJ
ftr-418	1436	7	.	.	PUNCT
ftr-418	1437	1	first	first	ADV
ftr-418	1437	2	,	,	PUNCT
ftr-418	1437	3	part	part	NOUN
ftr-418	1437	4	v.a.2	v.a.2	VERB
ftr-418	1437	5	examines	examine	VERB
ftr-418	1437	6	how	how	SCONJ
ftr-418	1437	7	states	state	NOUN
ftr-418	1437	8	are	be	AUX
ftr-418	1437	9	just	just	ADV
ftr-418	1437	10	as	as	ADV
ftr-418	1437	11	aggressive	aggressive	ADJ
ftr-418	1437	12	as	as	ADP
ftr-418	1437	13	tribes	tribe	NOUN
ftr-418	1437	14	in	in	ADP
ftr-418	1437	15	running	run	VERB
ftr-418	1437	16	their	their	PRON
ftr-418	1437	17	proprietary	proprietary	ADJ
ftr-418	1437	18	gambling	gambling	NOUN
ftr-418	1437	19	operations	operation	NOUN
ftr-418	1437	20	and	and	CCONJ
ftr-418	1437	21	concludes	conclude	VERB
ftr-418	1437	22	that	that	SCONJ
ftr-418	1437	23	it	it	PRON
ftr-418	1437	24	would	would	AUX
ftr-418	1437	25	not	not	PART
ftr-418	1437	26	be	be	AUX
ftr-418	1437	27	fair	fair	ADJ
ftr-418	1437	28	to	to	PART
ftr-418	1437	29	tax	tax	VERB
ftr-418	1437	30	the	the	DET
ftr-418	1437	31	tribes	tribe	NOUN
ftr-418	1437	32	,	,	PUNCT
ftr-418	1437	33	and	and	CCONJ
ftr-418	1437	34	yet	yet	ADV
ftr-418	1437	35	leave	leave	VERB
ftr-418	1437	36	the	the	DET
ftr-418	1437	37	states	state	NOUN
ftr-418	1437	38	untaxed	untaxe	VERB
ftr-418	1437	39	.	.	PUNCT
ftr-418	1438	1	part	part	NOUN
ftr-418	1438	2	iv.a.3	iv.a.3	ADJ
ftr-418	1438	3	then	then	ADV
ftr-418	1438	4	reviews	review	VERB
ftr-418	1438	5	the	the	DET
ftr-418	1438	6	current	current	ADJ
ftr-418	1438	7	status	status	NOUN
ftr-418	1438	8	of	of	ADP
ftr-418	1438	9	federal	federal	ADJ
ftr-418	1438	10	indian	indian	ADJ
ftr-418	1438	11	policy	policy	NOUN
ftr-418	1438	12	–	–	PUNCT
ftr-418	1438	13	which	which	PRON
ftr-418	1438	14	is	be	AUX
ftr-418	1438	15	based	base	VERB
ftr-418	1438	16	on	on	ADP
ftr-418	1438	17	recognizing	recognize	VERB
ftr-418	1438	18	the	the	DET
ftr-418	1438	19	tribes	tribe	NOUN
ftr-418	1438	20	as	as	ADP
ftr-418	1438	21	governments	government	NOUN
ftr-418	1438	22	.	.	PUNCT
ftr-418	1439	1	taxing	tax	VERB
ftr-418	1439	2	the	the	DET
ftr-418	1439	3	tribes	tribe	NOUN
ftr-418	1439	4	would	would	AUX
ftr-418	1439	5	frustrate	frustrate	VERB
ftr-418	1439	6	this	this	DET
ftr-418	1439	7	important	important	ADJ
ftr-418	1439	8	and	and	CCONJ
ftr-418	1439	9	long	long	ADV
ftr-418	1439	10	-	-	PUNCT
ftr-418	1439	11	standing	stand	VERB
ftr-418	1439	12	policy	policy	NOUN
ftr-418	1439	13	.	.	PUNCT
ftr-418	1440	1	finally	finally	ADV
ftr-418	1440	2	,	,	PUNCT
ftr-418	1440	3	part	part	NOUN
ftr-418	1440	4	iv.a.4	iv.a.4	NOUN
ftr-418	1440	5	reviews	review	VERB
ftr-418	1440	6	the	the	DET
ftr-418	1440	7	legislative	legislative	ADJ
ftr-418	1440	8	history	history	NOUN
ftr-418	1440	9	of	of	ADP
ftr-418	1440	10	the	the	DET
ftr-418	1440	11	indian	indian	ADJ
ftr-418	1440	12	governmental	governmental	ADJ
ftr-418	1440	13	tax	tax	NOUN
ftr-418	1440	14	status	status	NOUN
ftr-418	1440	15	act	act	NOUN
ftr-418	1440	16	of	of	ADP
ftr-418	1440	17	1982	1982	NUM
ftr-418	1440	18	,	,	PUNCT
ftr-418	1440	19	which	which	PRON
ftr-418	1440	20	brought	bring	VERB
ftr-418	1440	21	state	state	NOUN
ftr-418	1440	22	and	and	CCONJ
ftr-418	1440	23	tribal	tribal	ADJ
ftr-418	1440	24	taxation	taxation	NOUN
ftr-418	1440	25	closer	close	ADV
ftr-418	1440	26	together	together	ADV
ftr-418	1440	27	in	in	ADP
ftr-418	1440	28	light	light	NOUN
ftr-418	1440	29	of	of	ADP
ftr-418	1440	30	federal	federal	ADJ
ftr-418	1440	31	indian	indian	ADJ
ftr-418	1440	32	policy	policy	NOUN
ftr-418	1440	33	.	.	PUNCT
ftr-418	1441	1	390	390	NUM
ftr-418	1441	2	florida	florida	PROPN
ftr-418	1441	3	tax	tax	NOUN
ftr-418	1441	4	review	review	NOUN
ftr-418	1441	5	[	[	X
ftr-418	1441	6	vol.6:4	vol.6:4	PRON
ftr-418	1441	7	240	240	NUM
ftr-418	1441	8	.	.	PUNCT
ftr-418	1442	1	as	as	SCONJ
ftr-418	1442	2	noted	note	VERB
ftr-418	1442	3	in	in	ADP
ftr-418	1442	4	supra	supra	PROPN
ftr-418	1442	5	part	part	PROPN
ftr-418	1442	6	iii	iii	PROPN
ftr-418	1442	7	,	,	PUNCT
ftr-418	1442	8	states	state	NOUN
ftr-418	1442	9	are	be	AUX
ftr-418	1442	10	engaged	engage	VERB
ftr-418	1442	11	in	in	ADP
ftr-418	1442	12	a	a	DET
ftr-418	1442	13	variety	variety	NOUN
ftr-418	1442	14	of	of	ADP
ftr-418	1442	15	commercial	commercial	ADJ
ftr-418	1442	16	enterprises	enterprise	NOUN
ftr-418	1442	17	in	in	ADP
ftr-418	1442	18	addition	addition	NOUN
ftr-418	1442	19	to	to	ADP
ftr-418	1442	20	gambling	gambling	NOUN
ftr-418	1442	21	.	.	PUNCT
ftr-418	1443	1	the	the	DET
ftr-418	1443	2	discussion	discussion	NOUN
ftr-418	1443	3	here	here	ADV
ftr-418	1443	4	focuses	focus	VERB
ftr-418	1443	5	on	on	ADP
ftr-418	1443	6	gambling	gambling	NOUN
ftr-418	1443	7	,	,	PUNCT
ftr-418	1443	8	however	however	ADV
ftr-418	1443	9	,	,	PUNCT
ftr-418	1443	10	since	since	SCONJ
ftr-418	1443	11	it	it	PRON
ftr-418	1443	12	represents	represent	VERB
ftr-418	1443	13	a	a	DET
ftr-418	1443	14	classic	classic	ADJ
ftr-418	1443	15	example	example	NOUN
ftr-418	1443	16	of	of	ADP
ftr-418	1443	17	how	how	SCONJ
ftr-418	1443	18	the	the	DET
ftr-418	1443	19	tribes	tribe	NOUN
ftr-418	1443	20	and	and	CCONJ
ftr-418	1443	21	states	state	NOUN
ftr-418	1443	22	operate	operate	VERB
ftr-418	1443	23	similarly	similarly	ADV
ftr-418	1443	24	.	.	PUNCT
ftr-418	1444	1	similar	similar	ADJ
ftr-418	1444	2	arguments	argument	NOUN
ftr-418	1444	3	could	could	AUX
ftr-418	1444	4	be	be	AUX
ftr-418	1444	5	made	make	VERB
ftr-418	1444	6	for	for	ADP
ftr-418	1444	7	other	other	ADJ
ftr-418	1444	8	commercial	commercial	ADJ
ftr-418	1444	9	ventures	venture	NOUN
ftr-418	1444	10	engaged	engage	VERB
ftr-418	1444	11	in	in	ADP
ftr-418	1444	12	by	by	ADP
ftr-418	1444	13	tribes	tribe	NOUN
ftr-418	1444	14	and	and	CCONJ
ftr-418	1444	15	states	state	NOUN
ftr-418	1444	16	.	.	PUNCT
ftr-418	1445	1	241	241	X
ftr-418	1445	2	.	.	PUNCT
ftr-418	1445	3	national	national	PROPN
ftr-418	1445	4	indian	indian	PROPN
ftr-418	1445	5	gaming	gaming	PROPN
ftr-418	1445	6	association	association	PROPN
ftr-418	1445	7	,	,	PUNCT
ftr-418	1445	8	indian	indian	ADJ
ftr-418	1445	9	gaming	gaming	NOUN
ftr-418	1445	10	facts	fact	NOUN
ftr-418	1445	11	,	,	PUNCT
ftr-418	1445	12	at	at	ADP
ftr-418	1445	13	http://indiangaming.org/library/index.html	http://indiangaming.org/library/index.html	PROPN
ftr-418	1445	14	(	(	PUNCT
ftr-418	1445	15	last	last	ADJ
ftr-418	1445	16	visited	visit	VERB
ftr-418	1445	17	feb	feb	PROPN
ftr-418	1445	18	.	.	PROPN
ftr-418	1445	19	25	25	NUM
ftr-418	1445	20	,	,	PUNCT
ftr-418	1445	21	2003	2003	NUM
ftr-418	1445	22	)	)	PUNCT
ftr-418	1445	23	(	(	PUNCT
ftr-418	1445	24	on	on	ADP
ftr-418	1445	25	file	file	NOUN
ftr-418	1445	26	with	with	ADP
ftr-418	1445	27	the	the	DET
ftr-418	1445	28	author	author	NOUN
ftr-418	1445	29	)	)	PUNCT
ftr-418	1445	30	.	.	PUNCT
ftr-418	1446	1	for	for	ADP
ftr-418	1446	2	more	more	ADJ
ftr-418	1446	3	financial	financial	ADJ
ftr-418	1446	4	information	information	NOUN
ftr-418	1446	5	on	on	ADP
ftr-418	1446	6	indian	indian	PROPN
ftr-418	1446	7	gaming	gaming	NOUN
ftr-418	1446	8	,	,	PUNCT
ftr-418	1446	9	see	see	VERB
ftr-418	1446	10	supra	supra	PROPN
ftr-418	1446	11	note	note	PROPN
ftr-418	1446	12	5	5	NUM
ftr-418	1446	13	.	.	SYM
ftr-418	1446	14	242	242	NUM
ftr-418	1446	15	.	.	PUNCT
ftr-418	1447	1	rick	rick	PROPN
ftr-418	1447	2	green	green	PROPN
ftr-418	1447	3	,	,	PUNCT
ftr-418	1447	4	playing	playing	NOUN
ftr-418	1447	5	games	game	NOUN
ftr-418	1447	6	:	:	PUNCT
ftr-418	1447	7	states	state	NOUN
ftr-418	1447	8	manipulate	manipulate	VERB
ftr-418	1447	9	lottery	lottery	NOUN
ftr-418	1447	10	dreamers	dreamer	NOUN
ftr-418	1447	11	;	;	PUNCT
ftr-418	1447	12	scratch	scratch	NOUN
ftr-418	1447	13	-	-	PUNCT
ftr-418	1447	14	off	off	ADP
ftr-418	1447	15	tickets	ticket	NOUN
ftr-418	1447	16	aimed	aim	VERB
ftr-418	1447	17	at	at	ADP
ftr-418	1447	18	vulnerable	vulnerable	ADJ
ftr-418	1447	19	targets	target	NOUN
ftr-418	1447	20	,	,	PUNCT
ftr-418	1447	21	hartford	hartford	PROPN
ftr-418	1447	22	courant	courant	PROPN
ftr-418	1447	23	,	,	PUNCT
ftr-418	1447	24	oct	oct	PROPN
ftr-418	1447	25	.	.	PROPN
ftr-418	1447	26	6	6	NUM
ftr-418	1447	27	,	,	PUNCT
ftr-418	1447	28	2002	2002	NUM
ftr-418	1447	29	,	,	PUNCT
ftr-418	1447	30	at	at	ADP
ftr-418	1447	31	a1	a1	NOUN
ftr-418	1447	32	.	.	PUNCT
ftr-418	1448	1	thirty	thirty	NUM
ftr-418	1448	2	-	-	PUNCT
ftr-418	1448	3	eight	eight	NUM
ftr-418	1448	4	states	state	NOUN
ftr-418	1448	5	have	have	VERB
ftr-418	1448	6	lotteries	lottery	NOUN
ftr-418	1448	7	.	.	PUNCT
ftr-418	1449	1	i	i	PRON
ftr-418	1449	2	d.	d.	PROPN
ftr-418	1449	3	most	most	ADJ
ftr-418	1449	4	of	of	ADP
ftr-418	1449	5	the	the	DET
ftr-418	1449	6	growth	growth	NOUN
ftr-418	1449	7	in	in	ADP
ftr-418	1449	8	state	state	NOUN
ftr-418	1449	9	lotteries	lottery	NOUN
ftr-418	1449	10	has	have	AUX
ftr-418	1449	11	been	be	AUX
ftr-418	1449	12	the	the	DET
ftr-418	1449	13	result	result	NOUN
ftr-418	1449	14	of	of	ADP
ftr-418	1449	15	instant	instant	ADJ
ftr-418	1449	16	“	"	PUNCT
ftr-418	1449	17	scratch	scratch	VERB
ftr-418	1449	18	-	-	PUNCT
ftr-418	1449	19	off	off	ADP
ftr-418	1449	20	”	"	PUNCT
ftr-418	1449	21	games	game	NOUN
ftr-418	1449	22	.	.	PUNCT
ftr-418	1450	1	i	i	PRON
ftr-418	1450	2	d.	d.	PROPN
ftr-418	1450	3	such	such	ADJ
ftr-418	1450	4	games	game	NOUN
ftr-418	1450	5	,	,	PUNCT
ftr-418	1450	6	traditionally	traditionally	ADV
ftr-418	1450	7	sold	sell	VERB
ftr-418	1450	8	for	for	ADP
ftr-418	1450	9	$	$	SYM
ftr-418	1450	10	1	1	NUM
ftr-418	1450	11	,	,	PUNCT
ftr-418	1450	12	are	be	AUX
ftr-418	1450	13	now	now	ADV
ftr-418	1450	14	offered	offer	VERB
ftr-418	1450	15	in	in	ADP
ftr-418	1450	16	“	"	PUNCT
ftr-418	1450	17	higher	high	ADJ
ftr-418	1450	18	-	-	PUNCT
ftr-418	1450	19	stakes	stake	NOUN
ftr-418	1450	20	”	"	PUNCT
ftr-418	1450	21	versions	version	NOUN
ftr-418	1450	22	.	.	PUNCT
ftr-418	1451	1	see	see	VERB
ftr-418	1451	2	i	i	PRON
ftr-418	1451	3	d.	d.	PROPN
ftr-418	1451	4	for	for	ADP
ftr-418	1451	5	example	example	NOUN
ftr-418	1451	6	,	,	PUNCT
ftr-418	1451	7	connecticut	connecticut	PROPN
ftr-418	1451	8	recently	recently	ADV
ftr-418	1451	9	celebrated	celebrate	VERB
ftr-418	1451	10	its	its	PRON
ftr-418	1451	11	lottery	lottery	NOUN
ftr-418	1451	12	’s	’s	PART
ftr-418	1451	13	thirtieth	thirtieth	ADJ
ftr-418	1451	14	birthday	birthday	NOUN
ftr-418	1451	15	by	by	ADP
ftr-418	1451	16	offering	offer	VERB
ftr-418	1451	17	a	a	DET
ftr-418	1451	18	$	$	SYM
ftr-418	1451	19	30	30	NUM
ftr-418	1451	20	scratch	scratch	NOUN
ftr-418	1451	21	-	-	PUNCT
ftr-418	1451	22	off	off	ADP
ftr-418	1451	23	ticket	ticket	NOUN
ftr-418	1451	24	.	.	PUNCT
ftr-418	1452	1	i	i	PRON
ftr-418	1452	2	d.	d.	PROPN
ftr-418	1452	3	players	player	NOUN
ftr-418	1452	4	have	have	VERB
ftr-418	1452	5	a	a	DET
ftr-418	1452	6	one	one	NUM
ftr-418	1452	7	in	in	ADP
ftr-418	1452	8	fifty	fifty	NUM
ftr-418	1452	9	-	-	PUNCT
ftr-418	1452	10	five	five	NUM
ftr-418	1452	11	chance	chance	NOUN
ftr-418	1452	12	of	of	ADP
ftr-418	1452	13	recouping	recoup	VERB
ftr-418	1452	14	their	their	PRON
ftr-418	1452	15	investment	investment	NOUN
ftr-418	1452	16	and	and	CCONJ
ftr-418	1452	17	a	a	DET
ftr-418	1452	18	one	one	NOUN
ftr-418	1452	19	in	in	ADP
ftr-418	1452	20	a	a	DET
ftr-418	1452	21	million	million	NUM
ftr-418	1452	22	chance	chance	NOUN
ftr-418	1452	23	to	to	PART
ftr-418	1452	24	win	win	VERB
ftr-418	1452	25	$	$	SYM
ftr-418	1452	26	300,000	300,000	NUM
ftr-418	1452	27	.	.	PUNCT
ftr-418	1453	1	i	i	PRON
ftr-418	1453	2	d.	d.	VERB
ftr-418	1453	3	these	these	DET
ftr-418	1453	4	higher	high	ADJ
ftr-418	1453	5	-	-	PUNCT
ftr-418	1453	6	end	end	NOUN
ftr-418	1453	7	offerings	offering	NOUN
ftr-418	1453	8	result	result	VERB
ftr-418	1453	9	from	from	ADP
ftr-418	1453	10	the	the	DET
ftr-418	1453	11	state	state	NOUN
ftr-418	1453	12	’s	’s	PART
ftr-418	1453	13	need	need	NOUN
ftr-418	1453	14	to	to	PART
ftr-418	1453	15	compete	compete	VERB
ftr-418	1453	16	with	with	ADP
ftr-418	1453	17	the	the	DET
ftr-418	1453	18	two	two	NUM
ftr-418	1453	19	major	major	ADJ
ftr-418	1453	20	indian	indian	ADJ
ftr-418	1453	21	casinos	casino	NOUN
ftr-418	1453	22	in	in	ADP
ftr-418	1453	23	connecticut	connecticut	PROPN
ftr-418	1453	24	(	(	PUNCT
ftr-418	1453	25	foxwoods	foxwood	NOUN
ftr-418	1453	26	and	and	CCONJ
ftr-418	1453	27	the	the	DET
ftr-418	1453	28	mohegan	mohegan	PROPN
ftr-418	1453	29	sun	sun	PROPN
ftr-418	1453	30	)	)	PUNCT
ftr-418	1453	31	for	for	ADP
ftr-418	1453	32	its	its	PRON
ftr-418	1453	33	share	share	NOUN
ftr-418	1453	34	of	of	ADP
ftr-418	1453	35	its	its	PRON
ftr-418	1453	36	citizens	citizen	NOUN
ftr-418	1453	37	’	’	PART
ftr-418	1453	38	gambling	gambling	NOUN
ftr-418	1453	39	dollar	dollar	NOUN
ftr-418	1453	40	.	.	PUNCT
ftr-418	1454	1	i	i	PRON
ftr-418	1454	2	d.	d.	PROPN
ftr-418	1454	3	243	243	NUM
ftr-418	1454	4	.	.	PUNCT
ftr-418	1455	1	see	see	VERB
ftr-418	1455	2	i	i	PRON
ftr-418	1455	3	d.	d.	PROPN
ftr-418	1455	4	the	the	DET
ftr-418	1455	5	hartford	hartford	PROPN
ftr-418	1455	6	courant	courant	PROPN
ftr-418	1455	7	recently	recently	ADV
ftr-418	1455	8	researched	research	VERB
ftr-418	1455	9	the	the	DET
ftr-418	1455	10	marketing	marketing	NOUN
ftr-418	1455	11	techniques	technique	NOUN
ftr-418	1455	12	of	of	ADP
ftr-418	1455	13	state	state	NOUN
ftr-418	1455	14	lotteries	lottery	NOUN
ftr-418	1455	15	throughout	throughout	ADP
ftr-418	1455	16	the	the	DET
ftr-418	1455	17	united	united	PROPN
ftr-418	1455	18	states	states	PROPN
ftr-418	1455	19	,	,	PUNCT
ftr-418	1455	20	obtaining	obtain	VERB
ftr-418	1455	21	confidential	confidential	ADJ
ftr-418	1455	22	marketing	marketing	NOUN
ftr-418	1455	23	plans	plan	NOUN
ftr-418	1455	24	in	in	ADP
ftr-418	1455	25	the	the	DET
ftr-418	1455	26	process	process	NOUN
ftr-418	1455	27	.	.	PUNCT
ftr-418	1456	1	i	i	PRON
ftr-418	1456	2	d.	d.	PROPN
ftr-418	1456	3	it	it	PRON
ftr-418	1456	4	found	find	VERB
ftr-418	1456	5	that	that	SCONJ
ftr-418	1456	6	states	state	NOUN
ftr-418	1456	7	increasingly	increasingly	ADV
ftr-418	1456	8	hire	hire	VERB
ftr-418	1456	9	outside	outside	ADJ
ftr-418	1456	10	marketing	marketing	NOUN
ftr-418	1456	11	firms	firm	NOUN
ftr-418	1456	12	to	to	PART
ftr-418	1456	13	survey	survey	VERB
ftr-418	1456	14	the	the	DET
ftr-418	1456	15	public	public	NOUN
ftr-418	1456	16	and	and	CCONJ
ftr-418	1456	17	conduct	conduct	VERB
ftr-418	1456	18	focus	focus	NOUN
ftr-418	1456	19	groups	group	NOUN
ftr-418	1456	20	to	to	PART
ftr-418	1456	21	gather	gather	VERB
ftr-418	1456	22	data	datum	NOUN
ftr-418	1456	23	on	on	ADP
ftr-418	1456	24	consumer	consumer	NOUN
ftr-418	1456	25	preferences	preference	NOUN
ftr-418	1456	26	.	.	PUNCT
ftr-418	1457	1	i	i	PRON
ftr-418	1457	2	d	d	PROPN
ftr-418	1457	3	..	..	PUNCT
ftr-418	1457	4	this	this	DET
ftr-418	1457	5	information	information	NOUN
ftr-418	1457	6	is	be	AUX
ftr-418	1457	7	then	then	ADV
ftr-418	1457	8	used	use	VERB
ftr-418	1457	9	in	in	ADP
ftr-418	1457	10	designing	designing	NOUN
ftr-418	1457	11	games	game	NOUN
ftr-418	1457	12	and	and	CCONJ
ftr-418	1457	13	marketing	marketing	NOUN
ftr-418	1457	14	campaigns	campaign	NOUN
ftr-418	1457	15	to	to	PART
ftr-418	1457	16	increase	increase	VERB
ftr-418	1457	17	purchases	purchase	NOUN
ftr-418	1457	18	.	.	PUNCT
ftr-418	1458	1	i	i	PRON
ftr-418	1458	2	d.	d.	VERB
ftr-418	1458	3	some	some	DET
ftr-418	1458	4	states	state	NOUN
ftr-418	1458	5	,	,	PUNCT
ftr-418	1458	6	such	such	ADJ
ftr-418	1458	7	as	as	ADP
ftr-418	1458	8	oregon	oregon	PROPN
ftr-418	1458	9	,	,	PUNCT
ftr-418	1458	10	have	have	AUX
ftr-418	1458	11	chosen	choose	VERB
ftr-418	1458	12	to	to	PART
ftr-418	1458	13	target	target	VERB
ftr-418	1458	14	younger	young	ADJ
ftr-418	1458	15	players	player	NOUN
ftr-418	1458	16	.	.	PUNCT
ftr-418	1459	1	i	i	PRON
ftr-418	1459	2	d.	d.	PROPN
ftr-418	1459	3	other	other	ADJ
ftr-418	1459	4	states	state	NOUN
ftr-418	1459	5	,	,	PUNCT
ftr-418	1459	6	such	such	ADJ
ftr-418	1459	7	as	as	ADP
ftr-418	1459	8	wisconsin	wisconsin	PROPN
ftr-418	1459	9	,	,	PUNCT
ftr-418	1459	10	have	have	AUX
ftr-418	1459	11	targeted	target	VERB
ftr-418	1459	12	those	those	PRON
ftr-418	1459	13	with	with	ADP
ftr-418	1459	14	lower	low	ADJ
ftr-418	1459	15	education	education	NOUN
ftr-418	1459	16	and	and	CCONJ
ftr-418	1459	17	income	income	NOUN
ftr-418	1459	18	.	.	PUNCT
ftr-418	1460	1	i	i	PRON
ftr-418	1460	2	d	d	PROPN
ftr-418	1460	3	..	..	PUNCT
ftr-418	1460	4	states	state	NOUN
ftr-418	1460	5	often	often	ADV
ftr-418	1460	6	employ	employ	VERB
ftr-418	1460	7	“	"	PUNCT
ftr-418	1460	8	manipulative	manipulative	ADJ
ftr-418	1460	9	”	"	PUNCT
ftr-418	1460	10	techniques	technique	NOUN
ftr-418	1460	11	to	to	PART
ftr-418	1460	12	boost	boost	VERB
ftr-418	1460	13	sales	sale	NOUN
ftr-418	1460	14	–	–	PUNCT
ftr-418	1460	15	by	by	ADP
ftr-418	1460	16	focusing	focus	VERB
ftr-418	1460	17	ad	ad	NOUN
ftr-418	1460	18	campaigns	campaign	NOUN
ftr-418	1460	19	on	on	ADP
ftr-418	1460	20	the	the	DET
ftr-418	1460	21	“	"	PUNCT
ftr-418	1460	22	fun	fun	NOUN
ftr-418	1460	23	”	"	PUNCT
ftr-418	1460	24	of	of	ADP
ftr-418	1460	25	playing	play	VERB
ftr-418	1460	26	the	the	DET
ftr-418	1460	27	lottery	lottery	NOUN
ftr-418	1460	28	and	and	CCONJ
ftr-418	1460	29	by	by	ADP
ftr-418	1460	30	emphasizing	emphasize	VERB
ftr-418	1460	31	the	the	DET
ftr-418	1460	32	benefit	benefit	NOUN
ftr-418	1460	33	to	to	ADP
ftr-418	1460	34	the	the	DET
ftr-418	1460	35	state	state	NOUN
ftr-418	1460	36	treasury	treasury	NOUN
ftr-418	1460	37	.	.	PUNCT
ftr-418	1461	1	i	i	PRON
ftr-418	1461	2	d.	d.	PROPN
ftr-418	1461	3	244	244	NUM
ftr-418	1461	4	.	.	PUNCT
ftr-418	1462	1	i	i	PRON
ftr-418	1462	2	d.	d.	PROPN
ftr-418	1462	3	even	even	ADV
ftr-418	1462	4	nevada	nevada	PROPN
ftr-418	1462	5	,	,	PUNCT
ftr-418	1462	6	the	the	DET
ftr-418	1462	7	home	home	NOUN
ftr-418	1462	8	of	of	ADP
ftr-418	1462	9	the	the	DET
ftr-418	1462	10	world	world	NOUN
ftr-418	1462	11	-	-	PUNCT
ftr-418	1462	12	famous	famous	ADJ
ftr-418	1462	13	las	las	PROPN
ftr-418	1462	14	vegas	vegas	PROPN
ftr-418	1462	15	casinos	casino	NOUN
ftr-418	1462	16	,	,	PUNCT
ftr-418	1462	17	is	be	AUX
ftr-418	1462	18	currently	currently	ADV
ftr-418	1462	19	considering	consider	VERB
ftr-418	1462	20	implementing	implement	VERB
ftr-418	1462	21	a	a	DET
ftr-418	1462	22	lottery	lottery	NOUN
ftr-418	1462	23	even	even	ADV
ftr-418	1462	24	though	though	SCONJ
ftr-418	1462	25	it	it	PRON
ftr-418	1462	26	may	may	AUX
ftr-418	1462	27	compete	compete	VERB
ftr-418	1462	28	with	with	ADP
ftr-418	1462	29	private	private	ADJ
ftr-418	1462	30	gaming	gaming	NOUN
ftr-418	1462	31	interests	interest	NOUN
ftr-418	1462	32	in	in	ADP
ftr-418	1462	33	the	the	DET
ftr-418	1462	34	state	state	NOUN
ftr-418	1462	35	.	.	PUNCT
ftr-418	1463	1	nevada	nevada	PROPN
ftr-418	1463	2	task	task	PROPN
ftr-418	1463	3	force	force	PROPN
ftr-418	1463	4	votes	vote	NOUN
ftr-418	1463	5	to	to	PART
ftr-418	1463	6	recommend	recommend	VERB
ftr-418	1463	7	lottery	lottery	NOUN
ftr-418	1463	8	,	,	PUNCT
ftr-418	1463	9	state	state	NOUN
ftr-418	1463	10	tax	tax	NOUN
ftr-418	1463	11	today	today	NOUN
ftr-418	1463	12	,	,	PUNCT
ftr-418	1463	13	oct	oct	PROPN
ftr-418	1463	14	.	.	PROPN
ftr-418	1463	15	8	8	NUM
ftr-418	1463	16	,	,	PUNCT
ftr-418	1463	17	2002	2002	NUM
ftr-418	1463	18	,	,	PUNCT
ftr-418	1463	19	lexis	lexi	NOUN
ftr-418	1463	20	,	,	PUNCT
ftr-418	1463	21	2002	2002	NUM
ftr-418	1463	22	stt	stt	PROPN
ftr-418	1463	23	195	195	NUM
ftr-418	1463	24	-	-	SYM
ftr-418	1463	25	18	18	NUM
ftr-418	1463	26	.	.	PUNCT
ftr-418	1464	1	245	245	NUM
ftr-418	1464	2	.	.	PUNCT
ftr-418	1465	1	jack	jack	PROPN
ftr-418	1465	2	dolan	dolan	PROPN
ftr-418	1465	3	&	&	CCONJ
ftr-418	1465	4	rick	rick	PROPN
ftr-418	1465	5	green	green	PROPN
ftr-418	1465	6	,	,	PUNCT
ftr-418	1465	7	playing	playing	NOUN
ftr-418	1465	8	games	game	NOUN
ftr-418	1465	9	:	:	PUNCT
ftr-418	1465	10	the	the	DET
ftr-418	1465	11	poor	poor	ADJ
ftr-418	1465	12	play	play	VERB
ftr-418	1465	13	more	more	ADJ
ftr-418	1465	14	,	,	PUNCT
ftr-418	1465	15	hartford	hartford	PROPN
ftr-418	1465	16	courant	courant	PROPN
ftr-418	1465	17	,	,	PUNCT
ftr-418	1465	18	oct	oct	PROPN
ftr-418	1465	19	.	.	PROPN
ftr-418	1465	20	7	7	NUM
ftr-418	1465	21	,	,	PUNCT
ftr-418	1465	22	2002	2002	NUM
ftr-418	1465	23	,	,	PUNCT
ftr-418	1465	24	at	at	ADP
ftr-418	1465	25	a1	a1	NOUN
ftr-418	1465	26	(	(	PUNCT
ftr-418	1465	27	quoting	quote	VERB
ftr-418	1465	28	duke	duke	PROPN
ftr-418	1465	29	university	university	PROPN
ftr-418	1465	30	economist	economist	NOUN
ftr-418	1465	31	charles	charles	PROPN
ftr-418	1465	32	clotfelter	clotfelter	PROPN
ftr-418	1465	33	for	for	ADP
ftr-418	1465	34	these	these	DET
ftr-418	1465	35	propositions	proposition	NOUN
ftr-418	1465	36	)	)	PUNCT
ftr-418	1465	37	.	.	PUNCT
ftr-418	1466	1	2	2	X
ftr-418	1466	2	.	.	X
ftr-418	1466	3	the	the	DET
ftr-418	1466	4	states	state	NOUN
ftr-418	1466	5	like	like	ADP
ftr-418	1466	6	gambling	gamble	VERB
ftr-418	1466	7	too	too	ADV
ftr-418	1466	8	–	–	PUNCT
ftr-418	1466	9	reviewing	review	VERB
ftr-418	1466	10	the	the	DET
ftr-418	1466	11	gambling	gambling	NOUN
ftr-418	1466	12	activities	activity	NOUN
ftr-418	1466	13	of	of	ADP
ftr-418	1466	14	states	state	NOUN
ftr-418	1466	15	shows	show	VERB
ftr-418	1466	16	that	that	SCONJ
ftr-418	1466	17	states	state	NOUN
ftr-418	1466	18	and	and	CCONJ
ftr-418	1466	19	tribes	tribe	NOUN
ftr-418	1466	20	operate	operate	VERB
ftr-418	1466	21	in	in	ADP
ftr-418	1466	22	a	a	DET
ftr-418	1466	23	similar	similar	ADJ
ftr-418	1466	24	manner	manner	NOUN
ftr-418	1466	25	–	–	PUNCT
ftr-418	1466	26	and	and	CCONJ
ftr-418	1466	27	therefore	therefore	ADV
ftr-418	1466	28	should	should	AUX
ftr-418	1466	29	be	be	AUX
ftr-418	1466	30	taxed	tax	VERB
ftr-418	1466	31	in	in	ADP
ftr-418	1466	32	a	a	DET
ftr-418	1466	33	similar	similar	ADJ
ftr-418	1466	34	manner	manner	NOUN
ftr-418	1466	35	.	.	PUNCT
ftr-418	1467	1	most	most	ADJ
ftr-418	1467	2	states	state	NOUN
ftr-418	1467	3	,	,	PUNCT
ftr-418	1467	4	like	like	ADP
ftr-418	1467	5	indian	indian	ADJ
ftr-418	1467	6	tribes	tribe	NOUN
ftr-418	1467	7	,	,	PUNCT
ftr-418	1467	8	raise	raise	VERB
ftr-418	1467	9	revenue	revenue	NOUN
ftr-418	1467	10	through	through	ADP
ftr-418	1467	11	gambling	gambling	NOUN
ftr-418	1467	12	.	.	PUNCT
ftr-418	1468	1	while	while	SCONJ
ftr-418	1468	2	indian	indian	ADJ
ftr-418	1468	3	gaming	gaming	NOUN
ftr-418	1468	4	is	be	AUX
ftr-418	1468	5	a	a	DET
ftr-418	1468	6	$	$	SYM
ftr-418	1468	7	12.7	12.7	NUM
ftr-418	1468	8	billion	billion	NUM
ftr-418	1468	9	industry,240	industry,240	NOUN
ftr-418	1468	10	241	241	NUM
ftr-418	1468	11	state	state	NOUN
ftr-418	1468	12	lotteries	lottery	NOUN
ftr-418	1468	13	have	have	AUX
ftr-418	1468	14	become	become	VERB
ftr-418	1468	15	a	a	DET
ftr-418	1468	16	$	$	SYM
ftr-418	1468	17	40	40	NUM
ftr-418	1468	18	billion	billion	NUM
ftr-418	1468	19	industry	industry	NOUN
ftr-418	1468	20	.	.	PUNCT
ftr-418	1469	1	states	state	NOUN
ftr-418	1469	2	increasingly	increasingly	ADV
ftr-418	1469	3	have242	have242	PROPN
ftr-418	1469	4	operated	operate	VERB
ftr-418	1469	5	their	their	PRON
ftr-418	1469	6	lotteries	lottery	NOUN
ftr-418	1469	7	just	just	ADV
ftr-418	1469	8	like	like	ADP
ftr-418	1469	9	businesses	business	NOUN
ftr-418	1469	10	–	–	PUNCT
ftr-418	1469	11	employing	employ	VERB
ftr-418	1469	12	sophisticated	sophisticated	ADJ
ftr-418	1469	13	marketing	marketing	NOUN
ftr-418	1469	14	techniques	technique	NOUN
ftr-418	1469	15	to	to	PART
ftr-418	1469	16	increase	increase	VERB
ftr-418	1469	17	sales	sale	NOUN
ftr-418	1469	18	.	.	PUNCT
ftr-418	1470	1	in	in	ADP
ftr-418	1470	2	fact	fact	NOUN
ftr-418	1470	3	,	,	PUNCT
ftr-418	1470	4	the	the	DET
ftr-418	1470	5	states	state	NOUN
ftr-418	1470	6	have	have	AUX
ftr-418	1470	7	carefully	carefully	ADV
ftr-418	1470	8	copied	copy	VERB
ftr-418	1470	9	the243	the243	PROPN
ftr-418	1470	10	tactics	tactic	NOUN
ftr-418	1470	11	of	of	ADP
ftr-418	1470	12	“	"	PUNCT
ftr-418	1470	13	the	the	DET
ftr-418	1470	14	lucrative	lucrative	ADJ
ftr-418	1470	15	private	private	ADJ
ftr-418	1470	16	-	-	PUNCT
ftr-418	1470	17	sector	sector	NOUN
ftr-418	1470	18	gambling	gambling	NOUN
ftr-418	1470	19	industry	industry	NOUN
ftr-418	1470	20	.	.	PUNCT
ftr-418	1470	21	.	.	PUNCT
ftr-418	1470	22	.	.	PUNCT
ftr-418	1470	23	.	.	PUNCT
ftr-418	1470	24	”	"	PUNCT
ftr-418	1471	1	states	state	VERB
ftr-418	1471	2	are244	are244	PROPN
ftr-418	1471	3	directing	direct	VERB
ftr-418	1471	4	their	their	PRON
ftr-418	1471	5	lottery	lottery	NOUN
ftr-418	1471	6	officials	official	NOUN
ftr-418	1471	7	to	to	PART
ftr-418	1471	8	“	"	PUNCT
ftr-418	1471	9	view	view	VERB
ftr-418	1471	10	their	their	PRON
ftr-418	1471	11	mission	mission	NOUN
ftr-418	1471	12	like	like	ADP
ftr-418	1471	13	any	any	DET
ftr-418	1471	14	other	other	ADJ
ftr-418	1471	15	business	business	NOUN
ftr-418	1471	16	”	"	PUNCT
ftr-418	1471	17	and	and	CCONJ
ftr-418	1471	18	to	to	PART
ftr-418	1471	19	“	"	PUNCT
ftr-418	1471	20	go	go	VERB
ftr-418	1471	21	out	out	ADP
ftr-418	1471	22	and	and	CCONJ
ftr-418	1471	23	make	make	VERB
ftr-418	1471	24	money	money	NOUN
ftr-418	1471	25	”	"	PUNCT
ftr-418	1471	26	–	–	PUNCT
ftr-418	1471	27	leading	lead	VERB
ftr-418	1471	28	lotteries	lottery	NOUN
ftr-418	1471	29	to	to	PART
ftr-418	1471	30	engage	engage	VERB
ftr-418	1471	31	in	in	ADP
ftr-418	1471	32	“	"	PUNCT
ftr-418	1471	33	activities	activity	NOUN
ftr-418	1471	34	that	that	PRON
ftr-418	1471	35	are	be	AUX
ftr-418	1471	36	inconsistent	inconsistent	ADJ
ftr-418	1471	37	with	with	ADP
ftr-418	1471	38	the	the	DET
ftr-418	1471	39	broader	broad	ADJ
ftr-418	1471	40	goals	goal	NOUN
ftr-418	1471	41	of	of	ADP
ftr-418	1471	42	state	state	NOUN
ftr-418	1471	43	government	government	NOUN
ftr-418	1471	44	.	.	PUNCT
ftr-418	1471	45	”	"	PUNCT
ftr-418	1472	1	yet	yet	ADV
ftr-418	1472	2	,	,	PUNCT
ftr-418	1472	3	congress245	congress245	PROPN
ftr-418	1472	4	2004	2004	NUM
ftr-418	1472	5	]	]	PUNCT
ftr-418	1472	6	leaving	leave	VERB
ftr-418	1472	7	money	money	NOUN
ftr-418	1472	8	on	on	ADP
ftr-418	1472	9	the	the	DET
ftr-418	1472	10	table(s	table(s	NOUN
ftr-418	1472	11	)	)	PUNCT
ftr-418	1472	12	391	391	NUM
ftr-418	1472	13	246	246	NUM
ftr-418	1472	14	.	.	PUNCT
ftr-418	1473	1	rick	rick	PROPN
ftr-418	1473	2	green	green	PROPN
ftr-418	1473	3	,	,	PUNCT
ftr-418	1473	4	playing	playing	NOUN
ftr-418	1473	5	games	game	NOUN
ftr-418	1473	6	:	:	PUNCT
ftr-418	1473	7	states	state	NOUN
ftr-418	1473	8	manipulate	manipulate	VERB
ftr-418	1473	9	lottery	lottery	NOUN
ftr-418	1473	10	dreamers	dreamer	NOUN
ftr-418	1473	11	;	;	PUNCT
ftr-418	1473	12	scratch	scratch	NOUN
ftr-418	1473	13	-	-	PUNCT
ftr-418	1473	14	off	off	ADP
ftr-418	1473	15	tickets	ticket	NOUN
ftr-418	1473	16	aimed	aim	VERB
ftr-418	1473	17	at	at	ADP
ftr-418	1473	18	vulnerable	vulnerable	ADJ
ftr-418	1473	19	targets	target	NOUN
ftr-418	1473	20	,	,	PUNCT
ftr-418	1473	21	hartford	hartford	PROPN
ftr-418	1473	22	courant	courant	PROPN
ftr-418	1473	23	,	,	PUNCT
ftr-418	1473	24	oct	oct	PROPN
ftr-418	1473	25	.	.	PROPN
ftr-418	1473	26	6	6	NUM
ftr-418	1473	27	,	,	PUNCT
ftr-418	1473	28	2002	2002	NUM
ftr-418	1473	29	,	,	PUNCT
ftr-418	1473	30	at	at	ADP
ftr-418	1473	31	a1	a1	NOUN
ftr-418	1473	32	.	.	PROPN
ftr-418	1473	33	247	247	NUM
ftr-418	1473	34	.	.	PUNCT
ftr-418	1474	1	i	i	PRON
ftr-418	1474	2	d.	d.	PROPN
ftr-418	1474	3	248	248	NUM
ftr-418	1474	4	.	.	PUNCT
ftr-418	1475	1	i	i	PRON
ftr-418	1475	2	d.	d.	PROPN
ftr-418	1475	3	the	the	DET
ftr-418	1475	4	hartford	hartford	PROPN
ftr-418	1475	5	courant	courant	PROPN
ftr-418	1475	6	notes	note	VERB
ftr-418	1475	7	that	that	SCONJ
ftr-418	1475	8	“	"	PUNCT
ftr-418	1475	9	[	[	X
ftr-418	1475	10	u]nlike	u]nlike	X
ftr-418	1475	11	[	[	X
ftr-418	1475	12	indian	indian	ADJ
ftr-418	1475	13	]	]	X
ftr-418	1475	14	casinos	casino	NOUN
ftr-418	1475	15	in	in	ADP
ftr-418	1475	16	connecticut	connecticut	PROPN
ftr-418	1475	17	,	,	PUNCT
ftr-418	1475	18	the	the	DET
ftr-418	1475	19	lottery	lottery	NOUN
ftr-418	1475	20	’s	’s	PART
ftr-418	1475	21	‘	'	PUNCT
ftr-418	1475	22	convenience	convenience	NOUN
ftr-418	1475	23	store	store	NOUN
ftr-418	1475	24	gambling	gambling	NOUN
ftr-418	1475	25	’	'	PUNCT
ftr-418	1475	26	is	be	AUX
ftr-418	1475	27	available	available	ADJ
ftr-418	1475	28	nearly	nearly	ADV
ftr-418	1475	29	everywhere	everywhere	ADV
ftr-418	1475	30	,	,	PUNCT
ftr-418	1475	31	at	at	ADP
ftr-418	1475	32	2,800	2,800	NUM
ftr-418	1475	33	locations	location	NOUN
ftr-418	1475	34	statewide	statewide	ADV
ftr-418	1475	35	.	.	PUNCT
ftr-418	1475	36	”	"	PUNCT
ftr-418	1476	1	i	i	PRON
ftr-418	1476	2	d.	d.	VERB
ftr-418	1476	3	the	the	DET
ftr-418	1476	4	advantage	advantage	NOUN
ftr-418	1476	5	that	that	PRON
ftr-418	1476	6	states	state	NOUN
ftr-418	1476	7	enjoy	enjoy	VERB
ftr-418	1476	8	over	over	ADP
ftr-418	1476	9	indian	indian	ADJ
ftr-418	1476	10	casinos	casino	NOUN
ftr-418	1476	11	is	be	AUX
ftr-418	1476	12	even	even	ADV
ftr-418	1476	13	more	more	ADV
ftr-418	1476	14	evident	evident	ADJ
ftr-418	1476	15	when	when	SCONJ
ftr-418	1476	16	it	it	PRON
ftr-418	1476	17	comes	come	VERB
ftr-418	1476	18	to	to	ADP
ftr-418	1476	19	poorer	poor	ADJ
ftr-418	1476	20	customers	customer	NOUN
ftr-418	1476	21	:	:	PUNCT
ftr-418	1476	22	“	"	PUNCT
ftr-418	1476	23	because	because	SCONJ
ftr-418	1476	24	many	many	ADJ
ftr-418	1476	25	[	[	PUNCT
ftr-418	1476	26	poor	poor	ADJ
ftr-418	1476	27	people	people	NOUN
ftr-418	1476	28	]	]	PUNCT
ftr-418	1476	29	ca	can	AUX
ftr-418	1476	30	n’t	not	PART
ftr-418	1476	31	hop	hop	VERB
ftr-418	1476	32	into	into	ADP
ftr-418	1476	33	a	a	DET
ftr-418	1476	34	reliable	reliable	ADJ
ftr-418	1476	35	family	family	NOUN
ftr-418	1476	36	car	car	NOUN
ftr-418	1476	37	to	to	PART
ftr-418	1476	38	test	test	VERB
ftr-418	1476	39	their	their	PRON
ftr-418	1476	40	luck	luck	NOUN
ftr-418	1476	41	at	at	ADP
ftr-418	1476	42	one	one	NUM
ftr-418	1476	43	of	of	ADP
ftr-418	1476	44	the	the	DET
ftr-418	1476	45	casinos	casino	NOUN
ftr-418	1476	46	in	in	ADP
ftr-418	1476	47	southeastern	southeastern	ADJ
ftr-418	1476	48	connecticut	connecticut	PROPN
ftr-418	1476	49	–	–	PUNCT
ftr-418	1476	50	which	which	PRON
ftr-418	1476	51	give	give	VERB
ftr-418	1476	52	much	much	ADV
ftr-418	1476	53	better	well	ADJ
ftr-418	1476	54	odds	odd	NOUN
ftr-418	1476	55	–	–	PUNCT
ftr-418	1476	56	the	the	DET
ftr-418	1476	57	availability	availability	NOUN
ftr-418	1476	58	of	of	ADP
ftr-418	1476	59	lottery	lottery	NOUN
ftr-418	1476	60	tickets	ticket	NOUN
ftr-418	1476	61	in	in	ADP
ftr-418	1476	62	thousands	thousand	NOUN
ftr-418	1476	63	of	of	ADP
ftr-418	1476	64	bars	bar	NOUN
ftr-418	1476	65	,	,	PUNCT
ftr-418	1476	66	gas	gas	NOUN
ftr-418	1476	67	stations	station	NOUN
ftr-418	1476	68	and	and	CCONJ
ftr-418	1476	69	corner	corner	NOUN
ftr-418	1476	70	stores	store	NOUN
ftr-418	1476	71	gives	give	VERB
ftr-418	1476	72	the	the	DET
ftr-418	1476	73	state	state	NOUN
ftr-418	1476	74	a	a	DET
ftr-418	1476	75	substantial	substantial	ADJ
ftr-418	1476	76	monopoly	monopoly	NOUN
ftr-418	1476	77	on	on	ADP
ftr-418	1476	78	legal	legal	ADJ
ftr-418	1476	79	gambling	gambling	NOUN
ftr-418	1476	80	among	among	ADP
ftr-418	1476	81	the	the	DET
ftr-418	1476	82	poor	poor	ADJ
ftr-418	1476	83	.	.	PUNCT
ftr-418	1476	84	”	"	PUNCT
ftr-418	1477	1	jack	jack	PROPN
ftr-418	1477	2	dolan	dolan	PROPN
ftr-418	1477	3	&	&	CCONJ
ftr-418	1477	4	rick	rick	PROPN
ftr-418	1477	5	green	green	PROPN
ftr-418	1477	6	,	,	PUNCT
ftr-418	1477	7	playing	playing	NOUN
ftr-418	1477	8	games	game	NOUN
ftr-418	1477	9	:	:	PUNCT
ftr-418	1477	10	the	the	DET
ftr-418	1477	11	poor	poor	ADJ
ftr-418	1477	12	play	play	VERB
ftr-418	1477	13	more	more	ADJ
ftr-418	1477	14	,	,	PUNCT
ftr-418	1477	15	hartford	hartford	PROPN
ftr-418	1477	16	courant	courant	PROPN
ftr-418	1477	17	,	,	PUNCT
ftr-418	1477	18	oct	oct	PROPN
ftr-418	1477	19	.	.	PROPN
ftr-418	1477	20	7	7	NUM
ftr-418	1477	21	,	,	PUNCT
ftr-418	1477	22	2002	2002	NUM
ftr-418	1477	23	,	,	PUNCT
ftr-418	1477	24	at	at	ADP
ftr-418	1477	25	a1	a1	NOUN
ftr-418	1477	26	.	.	PUNCT
ftr-418	1478	1	casino	casino	NOUN
ftr-418	1478	2	games	game	NOUN
ftr-418	1478	3	generally	generally	ADV
ftr-418	1478	4	pay	pay	VERB
ftr-418	1478	5	out	out	ADP
ftr-418	1478	6	between	between	ADP
ftr-418	1478	7	80	80	NUM
ftr-418	1478	8	%	%	NOUN
ftr-418	1478	9	and	and	CCONJ
ftr-418	1478	10	90	90	NUM
ftr-418	1478	11	%	%	NOUN
ftr-418	1478	12	of	of	ADP
ftr-418	1478	13	the	the	DET
ftr-418	1478	14	amount	amount	NOUN
ftr-418	1478	15	wagered	wager	VERB
ftr-418	1478	16	while	while	SCONJ
ftr-418	1478	17	the	the	DET
ftr-418	1478	18	connecticut	connecticut	PROPN
ftr-418	1478	19	lottery	lottery	NOUN
ftr-418	1478	20	only	only	ADV
ftr-418	1478	21	returns	return	VERB
ftr-418	1478	22	approximately	approximately	ADV
ftr-418	1478	23	65	65	NUM
ftr-418	1478	24	%	%	NOUN
ftr-418	1478	25	.	.	PUNCT
ftr-418	1479	1	i	i	PRON
ftr-418	1479	2	d.	d.	PROPN
ftr-418	1479	3	see	see	VERB
ftr-418	1479	4	also	also	ADV
ftr-418	1479	5	david	david	PROPN
ftr-418	1479	6	brunori	brunori	PROPN
ftr-418	1479	7	,	,	PUNCT
ftr-418	1479	8	the	the	DET
ftr-418	1479	9	politics	politic	NOUN
ftr-418	1479	10	of	of	ADP
ftr-418	1479	11	state	state	PROPN
ftr-418	1479	12	taxation	taxation	NOUN
ftr-418	1479	13	:	:	PUNCT
ftr-418	1479	14	my	my	PRON
ftr-418	1479	15	favorite	favorite	ADJ
ftr-418	1479	16	martians	martian	NOUN
ftr-418	1479	17	,	,	PUNCT
ftr-418	1479	18	state	state	NOUN
ftr-418	1479	19	tax	tax	NOUN
ftr-418	1479	20	today	today	NOUN
ftr-418	1479	21	,	,	PUNCT
ftr-418	1479	22	oct	oct	PROPN
ftr-418	1479	23	.	.	PROPN
ftr-418	1479	24	15	15	NUM
ftr-418	1479	25	,	,	PUNCT
ftr-418	1479	26	2002	2002	NUM
ftr-418	1479	27	,	,	PUNCT
ftr-418	1479	28	lexis	lexi	NOUN
ftr-418	1479	29	,	,	PUNCT
ftr-418	1479	30	2002	2002	NUM
ftr-418	1479	31	stt	stt	PROPN
ftr-418	1479	32	199	199	NUM
ftr-418	1479	33	-	-	SYM
ftr-418	1479	34	2	2	NUM
ftr-418	1479	35	(	(	PUNCT
ftr-418	1479	36	musing	muse	VERB
ftr-418	1479	37	that	that	SCONJ
ftr-418	1479	38	“	"	PUNCT
ftr-418	1479	39	your	your	PRON
ftr-418	1479	40	chances	chance	NOUN
ftr-418	1479	41	of	of	ADP
ftr-418	1479	42	winning	win	VERB
ftr-418	1479	43	powerball	powerball	NOUN
ftr-418	1479	44	are	be	AUX
ftr-418	1479	45	about	about	ADV
ftr-418	1479	46	as	as	ADV
ftr-418	1479	47	good	good	ADJ
ftr-418	1479	48	as	as	ADP
ftr-418	1479	49	your	your	PRON
ftr-418	1479	50	chances	chance	NOUN
ftr-418	1479	51	of	of	ADP
ftr-418	1479	52	being	be	AUX
ftr-418	1479	53	elected	elect	VERB
ftr-418	1479	54	prime	prime	ADJ
ftr-418	1479	55	minister	minister	NOUN
ftr-418	1479	56	of	of	ADP
ftr-418	1479	57	mars	mars	PROPN
ftr-418	1479	58	”	"	PUNCT
ftr-418	1479	59	)	)	PUNCT
ftr-418	1479	60	.	.	PUNCT
ftr-418	1480	1	249	249	X
ftr-418	1480	2	.	.	PUNCT
ftr-418	1481	1	see	see	VERB
ftr-418	1481	2	supra	supra	PROPN
ftr-418	1481	3	part	part	NOUN
ftr-418	1481	4	iv.a	iv.a	VERB
ftr-418	1481	5	for	for	ADP
ftr-418	1481	6	a	a	DET
ftr-418	1481	7	discussion	discussion	NOUN
ftr-418	1481	8	of	of	ADP
ftr-418	1481	9	the	the	DET
ftr-418	1481	10	igra	igra	PROPN
ftr-418	1481	11	.	.	PROPN
ftr-418	1482	1	250	250	NUM
ftr-418	1482	2	.	.	PUNCT
ftr-418	1483	1	rick	rick	PROPN
ftr-418	1483	2	green	green	PROPN
ftr-418	1483	3	,	,	PUNCT
ftr-418	1483	4	slots	slot	NOUN
ftr-418	1483	5	revenue	revenue	NOUN
ftr-418	1483	6	rises	rise	VERB
ftr-418	1483	7	5.4	5.4	NUM
ftr-418	1483	8	%	%	NOUN
ftr-418	1483	9	,	,	PUNCT
ftr-418	1483	10	the	the	DET
ftr-418	1483	11	hartford	hartford	PROPN
ftr-418	1483	12	courant	courant	PROPN
ftr-418	1483	13	,	,	PUNCT
ftr-418	1483	14	nov	nov	PROPN
ftr-418	1483	15	.	.	PROPN
ftr-418	1483	16	16	16	NUM
ftr-418	1483	17	,	,	PUNCT
ftr-418	1483	18	2002	2002	NUM
ftr-418	1483	19	,	,	PUNCT
ftr-418	1483	20	at	at	ADP
ftr-418	1483	21	b5	b5	PROPN
ftr-418	1483	22	.	.	PUNCT
ftr-418	1484	1	251	251	NUM
ftr-418	1484	2	.	.	PUNCT
ftr-418	1485	1	i	i	PRON
ftr-418	1485	2	d.	d.	PROPN
ftr-418	1485	3	252	252	NUM
ftr-418	1485	4	.	.	PUNCT
ftr-418	1486	1	in	in	ADP
ftr-418	1486	2	fact	fact	NOUN
ftr-418	1486	3	,	,	PUNCT
ftr-418	1486	4	the	the	DET
ftr-418	1486	5	tribe	tribe	NOUN
ftr-418	1486	6	is	be	AUX
ftr-418	1486	7	regulated	regulate	VERB
ftr-418	1486	8	in	in	ADP
ftr-418	1486	9	how	how	SCONJ
ftr-418	1486	10	it	it	PRON
ftr-418	1486	11	could	could	AUX
ftr-418	1486	12	spend	spend	VERB
ftr-418	1486	13	the	the	DET
ftr-418	1486	14	money	money	NOUN
ftr-418	1486	15	under	under	ADP
ftr-418	1486	16	the	the	DET
ftr-418	1486	17	igra	igra	PROPN
ftr-418	1486	18	.	.	PUNCT
ftr-418	1487	1	see	see	VERB
ftr-418	1487	2	supra	supra	PROPN
ftr-418	1487	3	part	part	NOUN
ftr-418	1487	4	iv.a	iv.a	VERB
ftr-418	1487	5	.	.	PUNCT
ftr-418	1488	1	has	have	AUX
ftr-418	1488	2	chosen	choose	VERB
ftr-418	1488	3	to	to	PART
ftr-418	1488	4	target	target	VERB
ftr-418	1488	5	indian	indian	ADJ
ftr-418	1488	6	gaming	gaming	NOUN
ftr-418	1488	7	for	for	ADP
ftr-418	1488	8	taxation	taxation	NOUN
ftr-418	1488	9	,	,	PUNCT
ftr-418	1488	10	while	while	SCONJ
ftr-418	1488	11	leaving	leave	VERB
ftr-418	1488	12	state	state	NOUN
ftr-418	1488	13	lotteries	lottery	NOUN
ftr-418	1488	14	untouched	untouched	ADJ
ftr-418	1488	15	.	.	PUNCT
ftr-418	1489	1	states	state	NOUN
ftr-418	1489	2	lotteries	lottery	NOUN
ftr-418	1489	3	view	view	VERB
ftr-418	1489	4	themselves	themselves	PRON
ftr-418	1489	5	as	as	ADP
ftr-418	1489	6	competing	compete	VERB
ftr-418	1489	7	with	with	ADP
ftr-418	1489	8	indian	indian	ADJ
ftr-418	1489	9	casinos	casino	NOUN
ftr-418	1489	10	.	.	PUNCT
ftr-418	1490	1	as246	as246	PROPN
ftr-418	1490	2	indian	indian	PROPN
ftr-418	1490	3	gaming	gaming	NOUN
ftr-418	1490	4	has	have	AUX
ftr-418	1490	5	grown	grow	VERB
ftr-418	1490	6	,	,	PUNCT
ftr-418	1490	7	“	"	PUNCT
ftr-418	1490	8	[	[	X
ftr-418	1490	9	state	state	X
ftr-418	1490	10	]	]	X
ftr-418	1490	11	lotteries	lottery	NOUN
ftr-418	1490	12	across	across	ADP
ftr-418	1490	13	the	the	DET
ftr-418	1490	14	country	country	NOUN
ftr-418	1490	15	have	have	AUX
ftr-418	1490	16	become	become	VERB
ftr-418	1490	17	more	more	ADV
ftr-418	1490	18	aggressive	aggressive	ADJ
ftr-418	1490	19	designing	design	VERB
ftr-418	1490	20	their	their	PRON
ftr-418	1490	21	instant	instant	ADJ
ftr-418	1490	22	or	or	CCONJ
ftr-418	1490	23	‘	'	PUNCT
ftr-418	1490	24	scratch	scratch	NOUN
ftr-418	1490	25	’	'	PUNCT
ftr-418	1490	26	games	game	NOUN
ftr-418	1490	27	to	to	ADP
ftr-418	1490	28	mimic	mimic	ADJ
ftr-418	1490	29	slot	slot	NOUN
ftr-418	1490	30	machines	machine	NOUN
ftr-418	1490	31	and	and	CCONJ
ftr-418	1490	32	table	table	NOUN
ftr-418	1490	33	games	game	NOUN
ftr-418	1490	34	.	.	PUNCT
ftr-418	1490	35	.	.	PUNCT
ftr-418	1490	36	.	.	PUNCT
ftr-418	1490	37	.	.	PUNCT
ftr-418	1490	38	”	"	PUNCT
ftr-418	1491	1	states	state	NOUN
ftr-418	1491	2	already	already	ADV
ftr-418	1491	3	have	have	VERB
ftr-418	1491	4	one	one	NUM
ftr-418	1491	5	advantage	advantage	NOUN
ftr-418	1491	6	over247	over247	PROPN
ftr-418	1491	7	indian	indian	ADJ
ftr-418	1491	8	casinos	casino	NOUN
ftr-418	1491	9	in	in	ADP
ftr-418	1491	10	that	that	DET
ftr-418	1491	11	state	state	NOUN
ftr-418	1491	12	lottery	lottery	NOUN
ftr-418	1491	13	tickets	ticket	NOUN
ftr-418	1491	14	are	be	AUX
ftr-418	1491	15	available	available	ADJ
ftr-418	1491	16	at	at	ADP
ftr-418	1491	17	the	the	DET
ftr-418	1491	18	corner	corner	NOUN
ftr-418	1491	19	convenience	convenience	NOUN
ftr-418	1491	20	store	store	NOUN
ftr-418	1491	21	–	–	PUNCT
ftr-418	1491	22	no	no	DET
ftr-418	1491	23	travel	travel	NOUN
ftr-418	1491	24	to	to	ADP
ftr-418	1491	25	an	an	DET
ftr-418	1491	26	indian	indian	ADJ
ftr-418	1491	27	reservation	reservation	NOUN
ftr-418	1491	28	is	be	AUX
ftr-418	1491	29	required	require	VERB
ftr-418	1491	30	.	.	PUNCT
ftr-418	1492	1	taxing	tax	VERB
ftr-418	1492	2	indian	indian	PROPN
ftr-418	1492	3	gaming248	gaming248	PROPN
ftr-418	1492	4	profits	profit	NOUN
ftr-418	1492	5	–	–	PUNCT
ftr-418	1492	6	but	but	CCONJ
ftr-418	1492	7	not	not	PART
ftr-418	1492	8	lottery	lottery	NOUN
ftr-418	1492	9	profits	profit	NOUN
ftr-418	1492	10	–	–	PUNCT
ftr-418	1492	11	would	would	AUX
ftr-418	1492	12	give	give	VERB
ftr-418	1492	13	states	state	NOUN
ftr-418	1492	14	yet	yet	ADV
ftr-418	1492	15	another	another	DET
ftr-418	1492	16	advantage	advantage	NOUN
ftr-418	1492	17	over	over	ADP
ftr-418	1492	18	the	the	DET
ftr-418	1492	19	indians	indians	PROPN
ftr-418	1492	20	in	in	ADP
ftr-418	1492	21	competing	compete	VERB
ftr-418	1492	22	for	for	ADP
ftr-418	1492	23	consumers	consumer	NOUN
ftr-418	1492	24	’	’	PART
ftr-418	1492	25	gambling	gambling	NOUN
ftr-418	1492	26	dollar	dollar	NOUN
ftr-418	1492	27	.	.	PUNCT
ftr-418	1493	1	while	while	SCONJ
ftr-418	1493	2	the	the	DET
ftr-418	1493	3	states	state	NOUN
ftr-418	1493	4	compete	compete	VERB
ftr-418	1493	5	with	with	ADP
ftr-418	1493	6	indian	indian	ADJ
ftr-418	1493	7	casinos	casino	NOUN
ftr-418	1493	8	,	,	PUNCT
ftr-418	1493	9	they	they	PRON
ftr-418	1493	10	also	also	ADV
ftr-418	1493	11	benefit	benefit	VERB
ftr-418	1493	12	from	from	ADP
ftr-418	1493	13	them	they	PRON
ftr-418	1493	14	.	.	PUNCT
ftr-418	1494	1	states	state	NOUN
ftr-418	1494	2	often	often	ADV
ftr-418	1494	3	negotiate	negotiate	VERB
ftr-418	1494	4	to	to	PART
ftr-418	1494	5	receive	receive	VERB
ftr-418	1494	6	a	a	DET
ftr-418	1494	7	percentage	percentage	NOUN
ftr-418	1494	8	of	of	ADP
ftr-418	1494	9	casino	casino	NOUN
ftr-418	1494	10	revenue	revenue	NOUN
ftr-418	1494	11	as	as	ADP
ftr-418	1494	12	part	part	NOUN
ftr-418	1494	13	of	of	ADP
ftr-418	1494	14	the	the	DET
ftr-418	1494	15	tribal	tribal	ADJ
ftr-418	1494	16	-	-	PUNCT
ftr-418	1494	17	state	state	NOUN
ftr-418	1494	18	compact	compact	NOUN
ftr-418	1494	19	required	require	VERB
ftr-418	1494	20	by	by	ADP
ftr-418	1494	21	the	the	DET
ftr-418	1494	22	igra	igra	PROPN
ftr-418	1494	23	.	.	PUNCT
ftr-418	1495	1	for	for	ADP
ftr-418	1495	2	example	example	NOUN
ftr-418	1495	3	,	,	PUNCT
ftr-418	1495	4	connecticut249	connecticut249	PROPN
ftr-418	1495	5	receives	receive	VERB
ftr-418	1495	6	25	25	NUM
ftr-418	1495	7	percent	percent	NOUN
ftr-418	1495	8	of	of	ADP
ftr-418	1495	9	the	the	DET
ftr-418	1495	10	slot	slot	NOUN
ftr-418	1495	11	machine	machine	NOUN
ftr-418	1495	12	revenue	revenue	NOUN
ftr-418	1495	13	earned	earn	VERB
ftr-418	1495	14	at	at	ADP
ftr-418	1495	15	the	the	DET
ftr-418	1495	16	two	two	NUM
ftr-418	1495	17	indian	indian	ADJ
ftr-418	1495	18	casinos	casino	NOUN
ftr-418	1495	19	in	in	ADP
ftr-418	1495	20	the	the	DET
ftr-418	1495	21	state	state	NOUN
ftr-418	1495	22	under	under	ADP
ftr-418	1495	23	its	its	PRON
ftr-418	1495	24	compact	compact	NOUN
ftr-418	1495	25	with	with	ADP
ftr-418	1495	26	the	the	DET
ftr-418	1495	27	tribes	tribe	NOUN
ftr-418	1495	28	.	.	PUNCT
ftr-418	1496	1	to	to	ADP
ftr-418	1496	2	date	date	NOUN
ftr-418	1496	3	,	,	PUNCT
ftr-418	1496	4	connecticut	connecticut	PROPN
ftr-418	1496	5	has250	has250	PROPN
ftr-418	1496	6	received	receive	VERB
ftr-418	1496	7	over	over	ADP
ftr-418	1496	8	$	$	SYM
ftr-418	1496	9	2.3	2.3	NUM
ftr-418	1496	10	billion	billion	NUM
ftr-418	1496	11	from	from	ADP
ftr-418	1496	12	the	the	DET
ftr-418	1496	13	tribes	tribe	NOUN
ftr-418	1496	14	under	under	ADP
ftr-418	1496	15	the	the	DET
ftr-418	1496	16	compact	compact	NOUN
ftr-418	1496	17	.	.	PUNCT
ftr-418	1497	1	this	this	PRON
ftr-418	1497	2	is	be	AUX
ftr-418	1497	3	simply251	simply251	PROPN
ftr-418	1497	4	gambling	gambling	NOUN
ftr-418	1497	5	income	income	NOUN
ftr-418	1497	6	.	.	PUNCT
ftr-418	1498	1	yet	yet	ADV
ftr-418	1498	2	,	,	PUNCT
ftr-418	1498	3	if	if	SCONJ
ftr-418	1498	4	tribes	tribe	NOUN
ftr-418	1498	5	were	be	AUX
ftr-418	1498	6	subjected	subject	VERB
ftr-418	1498	7	to	to	ADP
ftr-418	1498	8	the	the	DET
ftr-418	1498	9	unrelated	unrelated	ADJ
ftr-418	1498	10	business	business	NOUN
ftr-418	1498	11	income	income	NOUN
ftr-418	1498	12	tax	tax	NOUN
ftr-418	1498	13	,	,	PUNCT
ftr-418	1498	14	their	their	PRON
ftr-418	1498	15	75	75	NUM
ftr-418	1498	16	percent	percent	NOUN
ftr-418	1498	17	share	share	NOUN
ftr-418	1498	18	of	of	ADP
ftr-418	1498	19	slot	slot	NOUN
ftr-418	1498	20	machine	machine	NOUN
ftr-418	1498	21	income	income	NOUN
ftr-418	1498	22	would	would	AUX
ftr-418	1498	23	be	be	AUX
ftr-418	1498	24	subject	subject	ADJ
ftr-418	1498	25	to	to	ADP
ftr-418	1498	26	tax	tax	NOUN
ftr-418	1498	27	while	while	SCONJ
ftr-418	1498	28	the	the	DET
ftr-418	1498	29	25	25	NUM
ftr-418	1498	30	percent	percent	NOUN
ftr-418	1498	31	that	that	PRON
ftr-418	1498	32	went	go	VERB
ftr-418	1498	33	to	to	ADP
ftr-418	1498	34	the	the	DET
ftr-418	1498	35	state	state	NOUN
ftr-418	1498	36	would	would	AUX
ftr-418	1498	37	be	be	AUX
ftr-418	1498	38	exempt	exempt	ADJ
ftr-418	1498	39	from	from	ADP
ftr-418	1498	40	tax	tax	NOUN
ftr-418	1498	41	.	.	PUNCT
ftr-418	1499	1	this	this	PRON
ftr-418	1499	2	is	be	AUX
ftr-418	1499	3	true	true	ADJ
ftr-418	1499	4	even	even	ADV
ftr-418	1499	5	though	though	SCONJ
ftr-418	1499	6	the	the	DET
ftr-418	1499	7	state	state	NOUN
ftr-418	1499	8	and	and	CCONJ
ftr-418	1499	9	the	the	DET
ftr-418	1499	10	tribe	tribe	NOUN
ftr-418	1499	11	would	would	AUX
ftr-418	1499	12	use	use	VERB
ftr-418	1499	13	the	the	DET
ftr-418	1499	14	income	income	NOUN
ftr-418	1499	15	for	for	ADP
ftr-418	1499	16	the	the	DET
ftr-418	1499	17	same	same	ADJ
ftr-418	1499	18	purpose	purpose	NOUN
ftr-418	1499	19	–	–	PUNCT
ftr-418	1499	20	to	to	PART
ftr-418	1499	21	fund	fund	VERB
ftr-418	1499	22	governmental	governmental	ADJ
ftr-418	1499	23	activities	activity	NOUN
ftr-418	1499	24	.	.	PUNCT
ftr-418	1500	1	252	252	NUM
ftr-418	1500	2	while	while	SCONJ
ftr-418	1500	3	states	state	NOUN
ftr-418	1500	4	are	be	AUX
ftr-418	1500	5	just	just	ADV
ftr-418	1500	6	as	as	ADV
ftr-418	1500	7	aggressive	aggressive	ADJ
ftr-418	1500	8	as	as	ADP
ftr-418	1500	9	indian	indian	ADJ
ftr-418	1500	10	tribes	tribe	NOUN
ftr-418	1500	11	in	in	ADP
ftr-418	1500	12	pursuing	pursue	VERB
ftr-418	1500	13	gambling	gambling	NOUN
ftr-418	1500	14	revenue	revenue	NOUN
ftr-418	1500	15	,	,	PUNCT
ftr-418	1500	16	they	they	PRON
ftr-418	1500	17	in	in	ADP
ftr-418	1500	18	fact	fact	NOUN
ftr-418	1500	19	receive	receive	VERB
ftr-418	1500	20	most	most	ADJ
ftr-418	1500	21	of	of	ADP
ftr-418	1500	22	their	their	PRON
ftr-418	1500	23	revenue	revenue	NOUN
ftr-418	1500	24	from	from	ADP
ftr-418	1500	25	taxation	taxation	NOUN
ftr-418	1500	26	.	.	PUNCT
ftr-418	1501	1	thus	thus	ADV
ftr-418	1501	2	,	,	PUNCT
ftr-418	1501	3	states	state	VERB
ftr-418	1501	4	392	392	NUM
ftr-418	1501	5	florida	florida	PROPN
ftr-418	1501	6	tax	tax	NOUN
ftr-418	1501	7	review	review	NOUN
ftr-418	1501	8	[	[	X
ftr-418	1501	9	vol.6:4	vol.6:4	ADP
ftr-418	1501	10	253	253	NUM
ftr-418	1501	11	.	.	PUNCT
ftr-418	1502	1	the	the	DET
ftr-418	1502	2	use	use	NOUN
ftr-418	1502	3	of	of	ADP
ftr-418	1502	4	state	state	NOUN
ftr-418	1502	5	lotteries	lottery	NOUN
ftr-418	1502	6	has	have	AUX
ftr-418	1502	7	been	be	AUX
ftr-418	1502	8	severely	severely	ADV
ftr-418	1502	9	criticized	criticize	VERB
ftr-418	1502	10	as	as	ADP
ftr-418	1502	11	being	be	AUX
ftr-418	1502	12	a	a	DET
ftr-418	1502	13	highly	highly	ADV
ftr-418	1502	14	regressive	regressive	ADJ
ftr-418	1502	15	manner	manner	NOUN
ftr-418	1502	16	in	in	ADP
ftr-418	1502	17	which	which	PRON
ftr-418	1502	18	to	to	PART
ftr-418	1502	19	raise	raise	VERB
ftr-418	1502	20	funds	fund	NOUN
ftr-418	1502	21	.	.	PUNCT
ftr-418	1503	1	see	see	VERB
ftr-418	1503	2	brunori	brunori	PROPN
ftr-418	1503	3	,	,	PUNCT
ftr-418	1503	4	supra	supra	PROPN
ftr-418	1503	5	note	note	VERB
ftr-418	1503	6	248	248	NUM
ftr-418	1503	7	(	(	PUNCT
ftr-418	1503	8	stating	state	VERB
ftr-418	1503	9	that	that	SCONJ
ftr-418	1503	10	there	there	PRON
ftr-418	1503	11	is	be	VERB
ftr-418	1503	12	no	no	DET
ftr-418	1503	13	justice	justice	NOUN
ftr-418	1503	14	in	in	ADP
ftr-418	1503	15	a	a	DET
ftr-418	1503	16	system	system	NOUN
ftr-418	1503	17	where	where	SCONJ
ftr-418	1503	18	most	most	ADJ
ftr-418	1503	19	of	of	ADP
ftr-418	1503	20	the	the	DET
ftr-418	1503	21	money	money	NOUN
ftr-418	1503	22	“	"	PUNCT
ftr-418	1503	23	is	be	AUX
ftr-418	1503	24	coming	come	VERB
ftr-418	1503	25	from	from	ADP
ftr-418	1503	26	poor	poor	ADJ
ftr-418	1503	27	folks	folk	NOUN
ftr-418	1503	28	who	who	PRON
ftr-418	1503	29	stand	stand	VERB
ftr-418	1503	30	in	in	ADP
ftr-418	1503	31	line	line	NOUN
ftr-418	1503	32	at	at	ADP
ftr-418	1503	33	the	the	DET
ftr-418	1503	34	7	7	NUM
ftr-418	1503	35	-	-	SYM
ftr-418	1503	36	11	11	NUM
ftr-418	1503	37	waiting	wait	VERB
ftr-418	1503	38	for	for	ADP
ftr-418	1503	39	the	the	DET
ftr-418	1503	40	numbers	number	NOUN
ftr-418	1503	41	that	that	PRON
ftr-418	1503	42	will	will	AUX
ftr-418	1503	43	never	never	ADV
ftr-418	1503	44	come	come	VERB
ftr-418	1503	45	in	in	ADP
ftr-418	1503	46	”	"	PUNCT
ftr-418	1503	47	)	)	PUNCT
ftr-418	1503	48	;	;	PUNCT
ftr-418	1504	1	david	david	PROPN
ftr-418	1504	2	brunori	brunori	PROPN
ftr-418	1504	3	,	,	PUNCT
ftr-418	1504	4	the	the	DET
ftr-418	1504	5	politics	politic	NOUN
ftr-418	1504	6	of	of	ADP
ftr-418	1504	7	state	state	PROPN
ftr-418	1504	8	taxation	taxation	NOUN
ftr-418	1504	9	:	:	PUNCT
ftr-418	1504	10	vinny	vinny	NOUN
ftr-418	1504	11	,	,	PUNCT
ftr-418	1504	12	viagra	viagra	NOUN
ftr-418	1504	13	,	,	PUNCT
ftr-418	1504	14	and	and	CCONJ
ftr-418	1504	15	vegas	vegas	NOUN
ftr-418	1504	16	,	,	PUNCT
ftr-418	1504	17	state	state	NOUN
ftr-418	1504	18	tax	tax	NOUN
ftr-418	1504	19	today	today	NOUN
ftr-418	1504	20	,	,	PUNCT
ftr-418	1504	21	oct	oct	PROPN
ftr-418	1504	22	.	.	PROPN
ftr-418	1504	23	21	21	NUM
ftr-418	1504	24	,	,	PUNCT
ftr-418	1504	25	2002	2002	NUM
ftr-418	1504	26	,	,	PUNCT
ftr-418	1504	27	lexis	lexi	NOUN
ftr-418	1504	28	,	,	PUNCT
ftr-418	1504	29	2002	2002	NUM
ftr-418	1504	30	stt	stt	PROPN
ftr-418	1504	31	203	203	NUM
ftr-418	1504	32	-	-	SYM
ftr-418	1504	33	12	12	NUM
ftr-418	1504	34	(	(	PUNCT
ftr-418	1504	35	stating	state	VERB
ftr-418	1504	36	that	that	SCONJ
ftr-418	1504	37	the	the	DET
ftr-418	1504	38	“	"	PUNCT
ftr-418	1504	39	government	government	NOUN
ftr-418	1504	40	brings	bring	VERB
ftr-418	1504	41	the	the	PRON
ftr-418	1504	42	[	[	X
ftr-418	1504	43	gambling	gambling	NOUN
ftr-418	1504	44	]	]	PUNCT
ftr-418	1504	45	vice	vice	NOUN
ftr-418	1504	46	right	right	NOUN
ftr-418	1504	47	to	to	ADP
ftr-418	1504	48	your	your	PRON
ftr-418	1504	49	door	door	NOUN
ftr-418	1504	50	by	by	ADP
ftr-418	1504	51	inundating	inundate	VERB
ftr-418	1504	52	you	you	PRON
ftr-418	1504	53	with	with	ADP
ftr-418	1504	54	advertisements	advertisement	NOUN
ftr-418	1504	55	”	"	PUNCT
ftr-418	1504	56	and	and	CCONJ
ftr-418	1504	57	that	that	SCONJ
ftr-418	1504	58	“	"	PUNCT
ftr-418	1504	59	lotteries	lottery	NOUN
ftr-418	1504	60	are	be	AUX
ftr-418	1504	61	all	all	ADV
ftr-418	1504	62	about	about	ADP
ftr-418	1504	63	raising	raise	VERB
ftr-418	1504	64	revenue	revenue	NOUN
ftr-418	1504	65	from	from	ADP
ftr-418	1504	66	people	people	NOUN
ftr-418	1504	67	who	who	PRON
ftr-418	1504	68	do	do	AUX
ftr-418	1504	69	not	not	PART
ftr-418	1504	70	realize	realize	VERB
ftr-418	1504	71	they	they	PRON
ftr-418	1504	72	are	be	AUX
ftr-418	1504	73	being	be	AUX
ftr-418	1504	74	taxed	tax	VERB
ftr-418	1504	75	”	"	PUNCT
ftr-418	1504	76	)	)	PUNCT
ftr-418	1504	77	.	.	PUNCT
ftr-418	1505	1	254	254	NUM
ftr-418	1505	2	.	.	PUNCT
ftr-418	1506	1	barsh	barsh	NOUN
ftr-418	1506	2	,	,	PUNCT
ftr-418	1506	3	supra	supra	PROPN
ftr-418	1506	4	note	note	NOUN
ftr-418	1506	5	10	10	NUM
ftr-418	1506	6	,	,	PUNCT
ftr-418	1506	7	at	at	ADP
ftr-418	1506	8	553	553	NUM
ftr-418	1506	9	-	-	SYM
ftr-418	1506	10	54	54	NUM
ftr-418	1506	11	.	.	PUNCT
ftr-418	1507	1	255	255	NUM
ftr-418	1507	2	.	.	PUNCT
ftr-418	1508	1	california	california	PROPN
ftr-418	1508	2	v.	v.	PROPN
ftr-418	1508	3	cabazon	cabazon	PROPN
ftr-418	1508	4	band	band	NOUN
ftr-418	1508	5	of	of	ADP
ftr-418	1508	6	mission	mission	NOUN
ftr-418	1508	7	indians	indians	PROPN
ftr-418	1508	8	,	,	PUNCT
ftr-418	1508	9	480	480	NUM
ftr-418	1508	10	u.s	u.s	PROPN
ftr-418	1508	11	.	.	PROPN
ftr-418	1508	12	202	202	NUM
ftr-418	1508	13	,	,	PUNCT
ftr-418	1508	14	218	218	NUM
ftr-418	1508	15	-	-	SYM
ftr-418	1508	16	19	19	NUM
ftr-418	1508	17	(	(	PUNCT
ftr-418	1508	18	1987	1987	NUM
ftr-418	1508	19	)	)	PUNCT
ftr-418	1508	20	.	.	PUNCT
ftr-418	1509	1	this	this	DET
ftr-418	1509	2	case	case	NOUN
ftr-418	1509	3	is	be	AUX
ftr-418	1509	4	discussed	discuss	VERB
ftr-418	1509	5	at	at	ADP
ftr-418	1509	6	supra	supra	PROPN
ftr-418	1509	7	note	note	PROPN
ftr-418	1509	8	196	196	NUM
ftr-418	1509	9	.	.	PUNCT
ftr-418	1510	1	256	256	NUM
ftr-418	1510	2	.	.	X
ftr-418	1510	3	of	of	ADP
ftr-418	1510	4	course	course	NOUN
ftr-418	1510	5	,	,	PUNCT
ftr-418	1510	6	with	with	ADP
ftr-418	1510	7	established	establish	VERB
ftr-418	1510	8	casinos	casino	NOUN
ftr-418	1510	9	and	and	CCONJ
ftr-418	1510	10	associated	associated	ADJ
ftr-418	1510	11	businesses	business	NOUN
ftr-418	1510	12	,	,	PUNCT
ftr-418	1510	13	many	many	ADJ
ftr-418	1510	14	tribes	tribe	NOUN
ftr-418	1510	15	now	now	ADV
ftr-418	1510	16	have	have	VERB
ftr-418	1510	17	a	a	DET
ftr-418	1510	18	much	much	ADV
ftr-418	1510	19	greater	great	ADJ
ftr-418	1510	20	tax	tax	NOUN
ftr-418	1510	21	base	base	NOUN
ftr-418	1510	22	.	.	PUNCT
ftr-418	1511	1	its	its	PRON
ftr-418	1511	2	members	member	NOUN
ftr-418	1511	3	are	be	AUX
ftr-418	1511	4	employed	employ	VERB
ftr-418	1511	5	and	and	CCONJ
ftr-418	1511	6	could	could	AUX
ftr-418	1511	7	pay	pay	VERB
ftr-418	1511	8	tribal	tribal	ADJ
ftr-418	1511	9	taxes	taxis	NOUN
ftr-418	1511	10	.	.	PUNCT
ftr-418	1512	1	thus	thus	ADV
ftr-418	1512	2	,	,	PUNCT
ftr-418	1512	3	gambling	gambling	NOUN
ftr-418	1512	4	has	have	AUX
ftr-418	1512	5	improved	improve	VERB
ftr-418	1512	6	the	the	DET
ftr-418	1512	7	possibility	possibility	NOUN
ftr-418	1512	8	of	of	ADP
ftr-418	1512	9	maintaining	maintain	VERB
ftr-418	1512	10	a	a	DET
ftr-418	1512	11	tax	tax	NOUN
ftr-418	1512	12	base	base	NOUN
ftr-418	1512	13	.	.	PUNCT
ftr-418	1513	1	therefore	therefore	ADV
ftr-418	1513	2	,	,	PUNCT
ftr-418	1513	3	it	it	PRON
ftr-418	1513	4	is	be	AUX
ftr-418	1513	5	possible	possible	ADJ
ftr-418	1513	6	that	that	SCONJ
ftr-418	1513	7	the	the	DET
ftr-418	1513	8	costs	cost	NOUN
ftr-418	1513	9	of	of	ADP
ftr-418	1513	10	taxing	tax	VERB
ftr-418	1513	11	gaming	gaming	NOUN
ftr-418	1513	12	revenue	revenue	NOUN
ftr-418	1513	13	may	may	AUX
ftr-418	1513	14	be	be	AUX
ftr-418	1513	15	passed	pass	VERB
ftr-418	1513	16	on	on	ADP
ftr-418	1513	17	to	to	ADP
ftr-418	1513	18	tribal	tribal	ADJ
ftr-418	1513	19	members	member	NOUN
ftr-418	1513	20	in	in	ADP
ftr-418	1513	21	the	the	DET
ftr-418	1513	22	form	form	NOUN
ftr-418	1513	23	of	of	ADP
ftr-418	1513	24	reduced	reduce	VERB
ftr-418	1513	25	per	per	ADP
ftr-418	1513	26	-	-	PUNCT
ftr-418	1513	27	capita	capita	NOUN
ftr-418	1513	28	payments	payment	NOUN
ftr-418	1513	29	or	or	CCONJ
ftr-418	1513	30	in	in	ADP
ftr-418	1513	31	some	some	DET
ftr-418	1513	32	form	form	NOUN
ftr-418	1513	33	of	of	ADP
ftr-418	1513	34	a	a	DET
ftr-418	1513	35	tribal	tribal	ADJ
ftr-418	1513	36	tax	tax	NOUN
ftr-418	1513	37	.	.	PUNCT
ftr-418	1514	1	t	t	PROPN
ftr-418	1514	2	rib	rib	NOUN
ftr-418	1514	3	es	es	X
ftr-418	1514	4	h	h	PROPN
ftr-418	1514	5	a	a	PRON
ftr-418	1514	6	ve	ve	AUX
ftr-418	1514	7	complained	complain	VERB
ftr-418	1514	8	of	of	ADP
ftr-418	1514	9	a	a	DET
ftr-418	1514	10	double	double	ADJ
ftr-418	1514	11	taxation	taxation	NOUN
ftr-418	1514	12	problem	problem	NOUN
ftr-418	1514	13	that	that	PRON
ftr-418	1514	14	makes	make	VERB
ftr-418	1514	15	it	it	PRON
ftr-418	1514	16	difficult	difficult	ADJ
ftr-418	1514	17	to	to	PART
ftr-418	1514	18	attract	attract	VERB
ftr-418	1514	19	business	business	NOUN
ftr-418	1514	20	.	.	PUNCT
ftr-418	1515	1	the	the	DET
ftr-418	1515	2	state	state	NOUN
ftr-418	1515	3	taxes	taxis	NOUN
ftr-418	1515	4	businesses	business	NOUN
ftr-418	1515	5	and	and	CCONJ
ftr-418	1515	6	so	so	ADV
ftr-418	1515	7	does	do	AUX
ftr-418	1515	8	the	the	DET
ftr-418	1515	9	tribe	tribe	NOUN
ftr-418	1515	10	–	–	PUNCT
ftr-418	1515	11	discouraging	discourage	VERB
ftr-418	1515	12	business	business	NOUN
ftr-418	1515	13	development	development	NOUN
ftr-418	1515	14	on	on	ADP
ftr-418	1515	15	indian	indian	ADJ
ftr-418	1515	16	reservations	reservation	NOUN
ftr-418	1515	17	.	.	PUNCT
ftr-418	1516	1	see	see	VERB
ftr-418	1516	2	testimony	testimony	NOUN
ftr-418	1516	3	of	of	ADP
ftr-418	1516	4	peterson	peterson	PROPN
ftr-418	1516	5	zah	zah	PROPN
ftr-418	1516	6	,	,	PUNCT
ftr-418	1516	7	president	president	NOUN
ftr-418	1516	8	of	of	ADP
ftr-418	1516	9	the	the	DET
ftr-418	1516	10	navajo	navajo	ADJ
ftr-418	1516	11	nation	nation	NOUN
ftr-418	1516	12	,	,	PUNCT
ftr-418	1516	13	before	before	SCONJ
ftr-418	1516	14	the	the	DET
ftr-418	1516	15	committee	committee	NOUN
ftr-418	1516	16	on	on	ADP
ftr-418	1516	17	ways	way	NOUN
ftr-418	1516	18	and	and	CCONJ
ftr-418	1516	19	means	mean	NOUN
ftr-418	1516	20	(	(	PUNCT
ftr-418	1516	21	march	march	PROPN
ftr-418	1516	22	16	16	NUM
ftr-418	1516	23	,	,	PUNCT
ftr-418	1516	24	1993	1993	NUM
ftr-418	1516	25	)	)	PUNCT
ftr-418	1516	26	reprinted	reprint	VERB
ftr-418	1516	27	in	in	ADP
ftr-418	1516	28	tax	tax	NOUN
ftr-418	1516	29	notes	note	NOUN
ftr-418	1516	30	today	today	NOUN
ftr-418	1516	31	,	,	PUNCT
ftr-418	1516	32	mar	mar	PROPN
ftr-418	1516	33	.	.	PROPN
ftr-418	1516	34	17	17	NUM
ftr-418	1516	35	,	,	PUNCT
ftr-418	1516	36	1993	1993	NUM
ftr-418	1516	37	,	,	PUNCT
ftr-418	1516	38	lexis	lexi	NOUN
ftr-418	1516	39	,	,	PUNCT
ftr-418	1516	40	93	93	NUM
ftr-418	1516	41	tnt	tnt	PROPN
ftr-418	1516	42	61	61	NUM
ftr-418	1516	43	-	-	SYM
ftr-418	1516	44	109	109	NUM
ftr-418	1516	45	.	.	PUNCT
ftr-418	1517	1	the	the	DET
ftr-418	1517	2	presence	presence	NOUN
ftr-418	1517	3	of	of	ADP
ftr-418	1517	4	a	a	DET
ftr-418	1517	5	casino	casino	NOUN
ftr-418	1517	6	,	,	PUNCT
ftr-418	1517	7	however	however	ADV
ftr-418	1517	8	,	,	PUNCT
ftr-418	1517	9	is	be	AUX
ftr-418	1517	10	likely	likely	ADJ
ftr-418	1517	11	to	to	PART
ftr-418	1517	12	attract	attract	VERB
ftr-418	1517	13	business	business	NOUN
ftr-418	1517	14	regardless	regardless	ADV
ftr-418	1517	15	of	of	ADP
ftr-418	1517	16	any	any	DET
ftr-418	1517	17	additional	additional	ADJ
ftr-418	1517	18	tribal	tribal	ADJ
ftr-418	1517	19	tax	tax	NOUN
ftr-418	1517	20	.	.	PUNCT
ftr-418	1518	1	this	this	DET
ftr-418	1518	2	double	double	ADJ
ftr-418	1518	3	tax	tax	NOUN
ftr-418	1518	4	problem	problem	NOUN
ftr-418	1518	5	could	could	AUX
ftr-418	1518	6	be	be	AUX
ftr-418	1518	7	reduced	reduce	VERB
ftr-418	1518	8	if	if	SCONJ
ftr-418	1518	9	the	the	DET
ftr-418	1518	10	state	state	NOUN
ftr-418	1518	11	allows	allow	VERB
ftr-418	1518	12	a	a	DET
ftr-418	1518	13	deduction	deduction	NOUN
ftr-418	1518	14	(	(	PUNCT
ftr-418	1518	15	or	or	CCONJ
ftr-418	1518	16	better	well	ADJ
ftr-418	1518	17	yet	yet	ADV
ftr-418	1518	18	,	,	PUNCT
ftr-418	1518	19	a	a	DET
ftr-418	1518	20	credit	credit	NOUN
ftr-418	1518	21	)	)	PUNCT
ftr-418	1518	22	for	for	ADP
ftr-418	1518	23	taxes	taxis	NOUN
ftr-418	1518	24	paid	pay	VERB
ftr-418	1518	25	by	by	ADP
ftr-418	1518	26	corporations	corporation	NOUN
ftr-418	1518	27	to	to	ADP
ftr-418	1518	28	indian	indian	ADJ
ftr-418	1518	29	tribes	tribe	NOUN
ftr-418	1518	30	.	.	PUNCT
ftr-418	1519	1	most	most	ADJ
ftr-418	1519	2	states	state	NOUN
ftr-418	1519	3	,	,	PUNCT
ftr-418	1519	4	however	however	ADV
ftr-418	1519	5	,	,	PUNCT
ftr-418	1519	6	require	require	VERB
ftr-418	1519	7	taxes	taxis	NOUN
ftr-418	1519	8	measured	measure	VERB
ftr-418	1519	9	by	by	ADP
ftr-418	1519	10	income	income	NOUN
ftr-418	1519	11	to	to	PART
ftr-418	1519	12	be	be	AUX
ftr-418	1519	13	added	add	VERB
ftr-418	1519	14	back	back	ADV
ftr-418	1519	15	to	to	ADP
ftr-418	1519	16	federal	federal	ADJ
ftr-418	1519	17	taxable	taxable	ADJ
ftr-418	1519	18	income	income	NOUN
ftr-418	1519	19	in	in	ADP
ftr-418	1519	20	calculating	calculate	VERB
ftr-418	1519	21	state	state	NOUN
ftr-418	1519	22	taxable	taxable	ADJ
ftr-418	1519	23	income	income	NOUN
ftr-418	1519	24	.	.	PUNCT
ftr-418	1520	1	cch	cch	PROPN
ftr-418	1520	2	,	,	PUNCT
ftr-418	1520	3	2002	2002	NUM
ftr-418	1520	4	state	state	NOUN
ftr-418	1520	5	tax	tax	NOUN
ftr-418	1520	6	handbook	handbook	NOUN
ftr-418	1520	7	252	252	NUM
ftr-418	1520	8	-	-	SYM
ftr-418	1520	9	53	53	NUM
ftr-418	1520	10	(	(	PUNCT
ftr-418	1520	11	2001	2001	NUM
ftr-418	1520	12	)	)	PUNCT
ftr-418	1520	13	.	.	PUNCT
ftr-418	1521	1	the	the	DET
ftr-418	1521	2	add	add	VERB
ftr-418	1521	3	-	-	PUNCT
ftr-418	1521	4	back	back	NOUN
ftr-418	1521	5	is	be	AUX
ftr-418	1521	6	usually	usually	ADV
ftr-418	1521	7	referred	refer	VERB
ftr-418	1521	8	to	to	ADP
ftr-418	1521	9	as	as	ADP
ftr-418	1521	10	state	state	NOUN
ftr-418	1521	11	or	or	CCONJ
ftr-418	1521	12	foreign	foreign	ADJ
ftr-418	1521	13	income	income	NOUN
ftr-418	1521	14	taxes	taxis	NOUN
ftr-418	1521	15	but	but	CCONJ
ftr-418	1521	16	presumably	presumably	ADV
ftr-418	1521	17	,	,	PUNCT
ftr-418	1521	18	in	in	ADP
ftr-418	1521	19	the	the	DET
ftr-418	1521	20	absence	absence	NOUN
ftr-418	1521	21	of	of	ADP
ftr-418	1521	22	a	a	DET
ftr-418	1521	23	special	special	ADJ
ftr-418	1521	24	statute	statute	NOUN
ftr-418	1521	25	on	on	ADP
ftr-418	1521	26	the	the	DET
ftr-418	1521	27	subject	subject	NOUN
ftr-418	1521	28	,	,	PUNCT
ftr-418	1521	29	this	this	PRON
ftr-418	1521	30	could	could	AUX
ftr-418	1521	31	encompass	encompass	VERB
ftr-418	1521	32	income	income	NOUN
ftr-418	1521	33	taxes	taxis	NOUN
ftr-418	1521	34	paid	pay	VERB
ftr-418	1521	35	to	to	ADP
ftr-418	1521	36	indian	indian	ADJ
ftr-418	1521	37	tribes	tribe	NOUN
ftr-418	1521	38	.	.	PUNCT
ftr-418	1522	1	a	a	DET
ftr-418	1522	2	detailed	detailed	ADJ
ftr-418	1522	3	review	review	NOUN
ftr-418	1522	4	of	of	ADP
ftr-418	1522	5	are	be	AUX
ftr-418	1522	6	less	less	ADV
ftr-418	1522	7	likely	likely	ADJ
ftr-418	1522	8	to	to	PART
ftr-418	1522	9	need	need	VERB
ftr-418	1522	10	to	to	PART
ftr-418	1522	11	rely	rely	VERB
ftr-418	1522	12	on	on	ADP
ftr-418	1522	13	gambling	gambling	NOUN
ftr-418	1522	14	and	and	CCONJ
ftr-418	1522	15	other	other	ADJ
ftr-418	1522	16	commercial	commercial	ADJ
ftr-418	1522	17	income	income	NOUN
ftr-418	1522	18	in	in	ADP
ftr-418	1522	19	funding	fund	VERB
ftr-418	1522	20	governmental	governmental	ADJ
ftr-418	1522	21	activities	activity	NOUN
ftr-418	1522	22	.	.	PUNCT
ftr-418	1523	1	the	the	DET
ftr-418	1523	2	situation	situation	NOUN
ftr-418	1523	3	is	be	AUX
ftr-418	1523	4	much	much	ADV
ftr-418	1523	5	different	different	ADJ
ftr-418	1523	6	for	for	ADP
ftr-418	1523	7	indian253	indian253	ADJ
ftr-418	1523	8	tribes	tribe	NOUN
ftr-418	1523	9	.	.	PUNCT
ftr-418	1524	1	in	in	ADP
ftr-418	1524	2	the	the	DET
ftr-418	1524	3	absence	absence	NOUN
ftr-418	1524	4	of	of	ADP
ftr-418	1524	5	casino	casino	NOUN
ftr-418	1524	6	gambling	gambling	NOUN
ftr-418	1524	7	or	or	CCONJ
ftr-418	1524	8	other	other	ADJ
ftr-418	1524	9	commercial	commercial	ADJ
ftr-418	1524	10	enterprises	enterprise	NOUN
ftr-418	1524	11	,	,	PUNCT
ftr-418	1524	12	it	it	PRON
ftr-418	1524	13	could	could	AUX
ftr-418	1524	14	be	be	AUX
ftr-418	1524	15	very	very	ADV
ftr-418	1524	16	difficult	difficult	ADJ
ftr-418	1524	17	for	for	SCONJ
ftr-418	1524	18	tribes	tribe	NOUN
ftr-418	1524	19	to	to	PART
ftr-418	1524	20	fund	fund	VERB
ftr-418	1524	21	government	government	NOUN
ftr-418	1524	22	activities	activity	NOUN
ftr-418	1524	23	.	.	PUNCT
ftr-418	1525	1	“	"	PUNCT
ftr-418	1525	2	economically	economically	ADV
ftr-418	1525	3	depressed	depressed	ADJ
ftr-418	1525	4	,	,	PUNCT
ftr-418	1525	5	with	with	ADP
ftr-418	1525	6	little	little	ADJ
ftr-418	1525	7	tax	tax	NOUN
ftr-418	1525	8	base	base	NOUN
ftr-418	1525	9	.	.	PUNCT
ftr-418	1525	10	.	.	PUNCT
ftr-418	1525	11	.	.	PUNCT
ftr-418	1526	1	tribes	tribe	NOUN
ftr-418	1526	2	,	,	PUNCT
ftr-418	1526	3	however	however	ADV
ftr-418	1526	4	,	,	PUNCT
ftr-418	1526	5	have	have	VERB
ftr-418	1526	6	little	little	ADJ
ftr-418	1526	7	alternative	alternative	NOUN
ftr-418	1526	8	for	for	ADP
ftr-418	1526	9	public	public	ADJ
ftr-418	1526	10	finance	finance	NOUN
ftr-418	1526	11	.	.	PUNCT
ftr-418	1526	12	”	"	PUNCT
ftr-418	1527	1	the	the	DET
ftr-418	1527	2	supreme	supreme	PROPN
ftr-418	1527	3	court	court	PROPN
ftr-418	1527	4	has	have	AUX
ftr-418	1527	5	also	also	ADV
ftr-418	1527	6	taken	take	VERB
ftr-418	1527	7	note	note	NOUN
ftr-418	1527	8	of	of	ADP
ftr-418	1527	9	this	this	DET
ftr-418	1527	10	situation	situation	NOUN
ftr-418	1527	11	in254	in254	PROPN
ftr-418	1527	12	california	california	PROPN
ftr-418	1527	13	v.	v.	PROPN
ftr-418	1527	14	cabazon	cabazon	PROPN
ftr-418	1527	15	band	band	NOUN
ftr-418	1527	16	of	of	ADP
ftr-418	1527	17	mission	mission	NOUN
ftr-418	1527	18	indians	indians	PROPN
ftr-418	1527	19	:	:	PUNCT
ftr-418	1527	20	the	the	DET
ftr-418	1527	21	tribal	tribal	ADJ
ftr-418	1527	22	games	game	NOUN
ftr-418	1527	23	at	at	ADP
ftr-418	1527	24	present	present	ADJ
ftr-418	1527	25	provide	provide	VERB
ftr-418	1527	26	the	the	DET
ftr-418	1527	27	sole	sole	ADJ
ftr-418	1527	28	source	source	NOUN
ftr-418	1527	29	of	of	ADP
ftr-418	1527	30	revenues	revenue	NOUN
ftr-418	1527	31	for	for	ADP
ftr-418	1527	32	the	the	DET
ftr-418	1527	33	operation	operation	NOUN
ftr-418	1527	34	of	of	ADP
ftr-418	1527	35	the	the	DET
ftr-418	1527	36	tribal	tribal	ADJ
ftr-418	1527	37	governments	government	NOUN
ftr-418	1527	38	and	and	CCONJ
ftr-418	1527	39	the	the	DET
ftr-418	1527	40	provision	provision	NOUN
ftr-418	1527	41	of	of	ADP
ftr-418	1527	42	tribal	tribal	ADJ
ftr-418	1527	43	service	service	NOUN
ftr-418	1527	44	.	.	PUNCT
ftr-418	1528	1	they	they	PRON
ftr-418	1528	2	are	be	AUX
ftr-418	1528	3	also	also	ADV
ftr-418	1528	4	the	the	DET
ftr-418	1528	5	major	major	ADJ
ftr-418	1528	6	sources	source	NOUN
ftr-418	1528	7	of	of	ADP
ftr-418	1528	8	employment	employment	NOUN
ftr-418	1528	9	on	on	ADP
ftr-418	1528	10	the	the	DET
ftr-418	1528	11	reservations	reservation	NOUN
ftr-418	1528	12	.	.	PUNCT
ftr-418	1529	1	self	self	NOUN
ftr-418	1529	2	-	-	PUNCT
ftr-418	1529	3	determination	determination	NOUN
ftr-418	1529	4	and	and	CCONJ
ftr-418	1529	5	economic	economic	ADJ
ftr-418	1529	6	development	development	NOUN
ftr-418	1529	7	are	be	AUX
ftr-418	1529	8	not	not	PART
ftr-418	1529	9	within	within	ADP
ftr-418	1529	10	reach	reach	NOUN
ftr-418	1529	11	if	if	SCONJ
ftr-418	1529	12	the	the	DET
ftr-418	1529	13	tribes	tribe	NOUN
ftr-418	1529	14	can	can	AUX
ftr-418	1529	15	not	not	PART
ftr-418	1529	16	raise	raise	VERB
ftr-418	1529	17	revenues	revenue	NOUN
ftr-418	1529	18	and	and	CCONJ
ftr-418	1529	19	provide	provide	VERB
ftr-418	1529	20	employment	employment	NOUN
ftr-418	1529	21	for	for	ADP
ftr-418	1529	22	their	their	PRON
ftr-418	1529	23	members.255	members.255	NOUN
ftr-418	1529	24	thus	thus	ADV
ftr-418	1529	25	,	,	PUNCT
ftr-418	1529	26	it	it	PRON
ftr-418	1529	27	may	may	AUX
ftr-418	1529	28	be	be	AUX
ftr-418	1529	29	that	that	SCONJ
ftr-418	1529	30	taxing	tax	VERB
ftr-418	1529	31	a	a	DET
ftr-418	1529	32	tribe	tribe	NOUN
ftr-418	1529	33	’s	’s	PART
ftr-418	1529	34	casino	casino	NOUN
ftr-418	1529	35	profits	profit	NOUN
ftr-418	1529	36	would	would	AUX
ftr-418	1529	37	be	be	AUX
ftr-418	1529	38	akin	akin	ADJ
ftr-418	1529	39	to	to	ADP
ftr-418	1529	40	taxing	tax	VERB
ftr-418	1529	41	a	a	DET
ftr-418	1529	42	state	state	NOUN
ftr-418	1529	43	’s	’s	PART
ftr-418	1529	44	tax	tax	NOUN
ftr-418	1529	45	revenue	revenue	NOUN
ftr-418	1529	46	.	.	PUNCT
ftr-418	1530	1	it	it	PRON
ftr-418	1530	2	would	would	AUX
ftr-418	1530	3	be	be	AUX
ftr-418	1530	4	patently	patently	ADV
ftr-418	1530	5	unfair	unfair	ADJ
ftr-418	1530	6	to	to	PART
ftr-418	1530	7	tax	tax	VERB
ftr-418	1530	8	tribes	tribe	NOUN
ftr-418	1530	9	on	on	ADP
ftr-418	1530	10	their256	their256	PROPN
ftr-418	1530	11	2004	2004	NUM
ftr-418	1530	12	]	]	PUNCT
ftr-418	1530	13	leaving	leave	VERB
ftr-418	1530	14	money	money	NOUN
ftr-418	1530	15	on	on	ADP
ftr-418	1530	16	the	the	DET
ftr-418	1530	17	table(s	table(s	NOUN
ftr-418	1530	18	)	)	PUNCT
ftr-418	1530	19	393	393	NUM
ftr-418	1530	20	tribal	tribal	ADJ
ftr-418	1530	21	taxation	taxation	NOUN
ftr-418	1530	22	powers	power	NOUN
ftr-418	1530	23	and	and	CCONJ
ftr-418	1530	24	its	its	PRON
ftr-418	1530	25	interrelationship	interrelationship	NOUN
ftr-418	1530	26	with	with	ADP
ftr-418	1530	27	state	state	NOUN
ftr-418	1530	28	taxation	taxation	NOUN
ftr-418	1530	29	is	be	AUX
ftr-418	1530	30	beyond	beyond	ADP
ftr-418	1530	31	the	the	DET
ftr-418	1530	32	scope	scope	NOUN
ftr-418	1530	33	of	of	ADP
ftr-418	1530	34	this	this	DET
ftr-418	1530	35	article	article	NOUN
ftr-418	1530	36	.	.	PUNCT
ftr-418	1531	1	257	257	NUM
ftr-418	1531	2	.	.	PUNCT
ftr-418	1532	1	canby	canby	PROPN
ftr-418	1532	2	,	,	PUNCT
ftr-418	1532	3	supra	supra	PROPN
ftr-418	1532	4	note	note	NOUN
ftr-418	1532	5	3	3	NUM
ftr-418	1532	6	,	,	PUNCT
ftr-418	1532	7	at	at	ADP
ftr-418	1532	8	29	29	NUM
ftr-418	1532	9	-	-	SYM
ftr-418	1532	10	32	32	NUM
ftr-418	1532	11	.	.	PUNCT
ftr-418	1533	1	a	a	DET
ftr-418	1533	2	detailed	detailed	ADJ
ftr-418	1533	3	recounting	recounting	NOUN
ftr-418	1533	4	of	of	ADP
ftr-418	1533	5	the	the	DET
ftr-418	1533	6	history	history	NOUN
ftr-418	1533	7	of	of	ADP
ftr-418	1533	8	federal	federal	ADJ
ftr-418	1533	9	indian	indian	ADJ
ftr-418	1533	10	policy	policy	NOUN
ftr-418	1533	11	is	be	AUX
ftr-418	1533	12	beyond	beyond	ADP
ftr-418	1533	13	the	the	DET
ftr-418	1533	14	scope	scope	NOUN
ftr-418	1533	15	of	of	ADP
ftr-418	1533	16	this	this	DET
ftr-418	1533	17	article	article	NOUN
ftr-418	1533	18	.	.	PUNCT
ftr-418	1534	1	for	for	ADP
ftr-418	1534	2	an	an	DET
ftr-418	1534	3	overview	overview	NOUN
ftr-418	1534	4	of	of	ADP
ftr-418	1534	5	this	this	DET
ftr-418	1534	6	history	history	NOUN
ftr-418	1534	7	,	,	PUNCT
ftr-418	1534	8	see	see	VERB
ftr-418	1534	9	i	i	PRON
ftr-418	1534	10	d.	d.	PROPN
ftr-418	1534	11	at	at	ADP
ftr-418	1534	12	10	10	NUM
ftr-418	1534	13	-	-	SYM
ftr-418	1534	14	32	32	NUM
ftr-418	1534	15	.	.	PUNCT
ftr-418	1535	1	a	a	DET
ftr-418	1535	2	couple	couple	NOUN
ftr-418	1535	3	of	of	ADP
ftr-418	1535	4	points	point	NOUN
ftr-418	1535	5	should	should	AUX
ftr-418	1535	6	be	be	AUX
ftr-418	1535	7	noted	note	VERB
ftr-418	1535	8	for	for	ADP
ftr-418	1535	9	background	background	NOUN
ftr-418	1535	10	,	,	PUNCT
ftr-418	1535	11	however	however	ADV
ftr-418	1535	12	.	.	PUNCT
ftr-418	1536	1	the	the	DET
ftr-418	1536	2	indian	indian	PROPN
ftr-418	1536	3	reorganization	reorganization	PROPN
ftr-418	1536	4	act	act	NOUN
ftr-418	1536	5	of	of	ADP
ftr-418	1536	6	1934	1934	NUM
ftr-418	1536	7	(	(	PUNCT
ftr-418	1536	8	“	"	PUNCT
ftr-418	1536	9	ira	ira	PROPN
ftr-418	1536	10	”	"	PUNCT
ftr-418	1536	11	)	)	PUNCT
ftr-418	1536	12	was	be	AUX
ftr-418	1536	13	the	the	DET
ftr-418	1536	14	first	first	ADJ
ftr-418	1536	15	major	major	ADJ
ftr-418	1536	16	step	step	NOUN
ftr-418	1536	17	taken	take	VERB
ftr-418	1536	18	by	by	ADP
ftr-418	1536	19	the	the	DET
ftr-418	1536	20	federal	federal	ADJ
ftr-418	1536	21	government	government	NOUN
ftr-418	1536	22	to	to	PART
ftr-418	1536	23	recognize	recognize	VERB
ftr-418	1536	24	that	that	SCONJ
ftr-418	1536	25	tribes	tribe	NOUN
ftr-418	1536	26	should	should	AUX
ftr-418	1536	27	be	be	AUX
ftr-418	1536	28	preserved	preserve	VERB
ftr-418	1536	29	(	(	PUNCT
ftr-418	1536	30	permanently	permanently	ADV
ftr-418	1536	31	)	)	PUNCT
ftr-418	1536	32	and	and	CCONJ
ftr-418	1536	33	should	should	AUX
ftr-418	1536	34	be	be	AUX
ftr-418	1536	35	self	self	NOUN
ftr-418	1536	36	-	-	PUNCT
ftr-418	1536	37	governing	governing	NOUN
ftr-418	1536	38	.	.	PUNCT
ftr-418	1537	1	i	i	PRON
ftr-418	1537	2	d.	d.	PROPN
ftr-418	1537	3	at	at	ADP
ftr-418	1537	4	23	23	NUM
ftr-418	1537	5	-	-	SYM
ftr-418	1537	6	25	25	NUM
ftr-418	1537	7	.	.	PUNCT
ftr-418	1538	1	the	the	DET
ftr-418	1538	2	ira	ira	PROPN
ftr-418	1538	3	is	be	AUX
ftr-418	1538	4	discussed	discuss	VERB
ftr-418	1538	5	at	at	ADP
ftr-418	1538	6	supra	supra	PROPN
ftr-418	1538	7	part	part	PROPN
ftr-418	1538	8	ii.a.2	ii.a.2	PROPN
ftr-418	1538	9	.	.	PUNCT
ftr-418	1539	1	the	the	DET
ftr-418	1539	2	ira	ira	PROPN
ftr-418	1539	3	was	be	AUX
ftr-418	1539	4	designed	design	VERB
ftr-418	1539	5	to	to	PART
ftr-418	1539	6	“	"	PUNCT
ftr-418	1539	7	stabilize	stabilize	VERB
ftr-418	1539	8	the	the	DET
ftr-418	1539	9	tribal	tribal	ADJ
ftr-418	1539	10	organizations	organization	NOUN
ftr-418	1539	11	”	"	PUNCT
ftr-418	1539	12	and	and	CCONJ
ftr-418	1539	13	to	to	PART
ftr-418	1539	14	“	"	PUNCT
ftr-418	1539	15	permit	permit	VERB
ftr-418	1539	16	indian	indian	ADJ
ftr-418	1539	17	tribes	tribe	NOUN
ftr-418	1539	18	to	to	PART
ftr-418	1539	19	equip	equip	VERB
ftr-418	1539	20	themselves	themselves	PRON
ftr-418	1539	21	with	with	ADP
ftr-418	1539	22	devices	device	NOUN
ftr-418	1539	23	of	of	ADP
ftr-418	1539	24	modern	modern	ADJ
ftr-418	1539	25	organization	organization	NOUN
ftr-418	1539	26	,	,	PUNCT
ftr-418	1539	27	through	through	ADP
ftr-418	1539	28	forming	form	VERB
ftr-418	1539	29	themselves	themselves	PRON
ftr-418	1539	30	into	into	ADP
ftr-418	1539	31	business	business	NOUN
ftr-418	1539	32	corporations	corporation	NOUN
ftr-418	1539	33	.	.	PUNCT
ftr-418	1539	34	”	"	PUNCT
ftr-418	1540	1	felix	felix	PROPN
ftr-418	1540	2	s.	s.	PROPN
ftr-418	1540	3	cohen	cohen	PROPN
ftr-418	1540	4	,	,	PUNCT
ftr-418	1540	5	handbook	handbook	NOUN
ftr-418	1540	6	of	of	ADP
ftr-418	1540	7	federal	federal	PROPN
ftr-418	1540	8	indian	indian	ADJ
ftr-418	1540	9	law	law	PROPN
ftr-418	1540	10	84	84	NUM
ftr-418	1540	11	(	(	PUNCT
ftr-418	1540	12	1942	1942	NUM
ftr-418	1540	13	)	)	PUNCT
ftr-418	1540	14	.	.	PUNCT
ftr-418	1541	1	this	this	DET
ftr-418	1541	2	emphasis	emphasis	NOUN
ftr-418	1541	3	on	on	ADP
ftr-418	1541	4	self	self	NOUN
ftr-418	1541	5	-	-	PUNCT
ftr-418	1541	6	government	government	NOUN
ftr-418	1541	7	was	be	AUX
ftr-418	1541	8	abandoned	abandon	VERB
ftr-418	1541	9	,	,	PUNCT
ftr-418	1541	10	however	however	ADV
ftr-418	1541	11	,	,	PUNCT
ftr-418	1541	12	in	in	ADP
ftr-418	1541	13	the	the	DET
ftr-418	1541	14	1950s	1950	NOUN
ftr-418	1541	15	and	and	CCONJ
ftr-418	1541	16	was	be	AUX
ftr-418	1541	17	replaced	replace	VERB
ftr-418	1541	18	with	with	ADP
ftr-418	1541	19	an	an	DET
ftr-418	1541	20	“	"	PUNCT
ftr-418	1541	21	assimilation	assimilation	NOUN
ftr-418	1541	22	”	"	PUNCT
ftr-418	1541	23	approach	approach	NOUN
ftr-418	1541	24	in	in	ADP
ftr-418	1541	25	which	which	PRON
ftr-418	1541	26	tribes	tribe	NOUN
ftr-418	1541	27	were	be	AUX
ftr-418	1541	28	to	to	PART
ftr-418	1541	29	be	be	AUX
ftr-418	1541	30	terminated	terminate	VERB
ftr-418	1541	31	and	and	CCONJ
ftr-418	1541	32	indians	indian	NOUN
ftr-418	1541	33	assimilated	assimilate	VERB
ftr-418	1541	34	into	into	ADP
ftr-418	1541	35	the	the	DET
ftr-418	1541	36	general	general	ADJ
ftr-418	1541	37	population	population	NOUN
ftr-418	1541	38	.	.	PUNCT
ftr-418	1542	1	canby	canby	PROPN
ftr-418	1542	2	,	,	PUNCT
ftr-418	1542	3	supra	supra	PROPN
ftr-418	1542	4	note	note	NOUN
ftr-418	1542	5	3	3	NUM
ftr-418	1542	6	,	,	PUNCT
ftr-418	1542	7	at	at	ADP
ftr-418	1542	8	25	25	NUM
ftr-418	1542	9	.	.	PUNCT
ftr-418	1543	1	the	the	DET
ftr-418	1543	2	assimilation	assimilation	NOUN
ftr-418	1543	3	policy	policy	NOUN
ftr-418	1543	4	was	be	AUX
ftr-418	1543	5	viewed	view	VERB
ftr-418	1543	6	as	as	ADP
ftr-418	1543	7	a	a	DET
ftr-418	1543	8	failure	failure	NOUN
ftr-418	1543	9	,	,	PUNCT
ftr-418	1543	10	and	and	CCONJ
ftr-418	1543	11	thus	thus	ADV
ftr-418	1543	12	in	in	ADP
ftr-418	1543	13	the	the	DET
ftr-418	1543	14	1970s	1970	NOUN
ftr-418	1543	15	federal	federal	ADJ
ftr-418	1543	16	policy	policy	NOUN
ftr-418	1543	17	towards	towards	ADP
ftr-418	1543	18	the	the	DET
ftr-418	1543	19	indians	indians	PROPN
ftr-418	1543	20	returned	return	VERB
ftr-418	1543	21	to	to	ADP
ftr-418	1543	22	one	one	NUM
ftr-418	1543	23	of	of	ADP
ftr-418	1543	24	encouraging	encourage	VERB
ftr-418	1543	25	self	self	NOUN
ftr-418	1543	26	-	-	PUNCT
ftr-418	1543	27	determination	determination	NOUN
ftr-418	1543	28	and	and	CCONJ
ftr-418	1543	29	self	self	NOUN
ftr-418	1543	30	-	-	PUNCT
ftr-418	1543	31	government	government	NOUN
ftr-418	1543	32	.	.	PUNCT
ftr-418	1544	1	i	i	PRON
ftr-418	1544	2	d.	d.	PROPN
ftr-418	1544	3	at	at	ADP
ftr-418	1544	4	29	29	NUM
ftr-418	1544	5	-	-	SYM
ftr-418	1544	6	32	32	NUM
ftr-418	1544	7	.	.	PUNCT
ftr-418	1545	1	this	this	PRON
ftr-418	1545	2	remains	remain	VERB
ftr-418	1545	3	the	the	DET
ftr-418	1545	4	cornerstone	cornerstone	NOUN
ftr-418	1545	5	of	of	ADP
ftr-418	1545	6	federal	federal	ADJ
ftr-418	1545	7	indian	indian	ADJ
ftr-418	1545	8	policy	policy	NOUN
ftr-418	1545	9	to	to	ADP
ftr-418	1545	10	this	this	DET
ftr-418	1545	11	day	day	NOUN
ftr-418	1545	12	.	.	PUNCT
ftr-418	1546	1	i	i	PRON
ftr-418	1546	2	d.	d.	PROPN
ftr-418	1546	3	at	at	ADP
ftr-418	1546	4	32	32	NUM
ftr-418	1546	5	.	.	PUNCT
ftr-418	1547	1	see	see	VERB
ftr-418	1547	2	also	also	ADV
ftr-418	1547	3	california	california	PROPN
ftr-418	1547	4	v.	v.	PROPN
ftr-418	1547	5	cabazon	cabazon	PROPN
ftr-418	1547	6	band	band	NOUN
ftr-418	1547	7	of	of	ADP
ftr-418	1547	8	mission	mission	NOUN
ftr-418	1547	9	indians	indians	PROPN
ftr-418	1547	10	,	,	PUNCT
ftr-418	1547	11	480	480	NUM
ftr-418	1547	12	u.s	u.s	PROPN
ftr-418	1547	13	.	.	PROPN
ftr-418	1547	14	202	202	NUM
ftr-418	1547	15	,	,	PUNCT
ftr-418	1547	16	which	which	PRON
ftr-418	1547	17	is	be	AUX
ftr-418	1547	18	discussed	discuss	VERB
ftr-418	1547	19	in	in	ADP
ftr-418	1547	20	supra	supra	PROPN
ftr-418	1547	21	note	note	PROPN
ftr-418	1547	22	196	196	NUM
ftr-418	1547	23	.	.	PUNCT
ftr-418	1548	1	in	in	ADP
ftr-418	1548	2	cabazon	cabazon	PROPN
ftr-418	1548	3	,	,	PUNCT
ftr-418	1548	4	the	the	DET
ftr-418	1548	5	court	court	NOUN
ftr-418	1548	6	acknowledged	acknowledge	VERB
ftr-418	1548	7	that	that	SCONJ
ftr-418	1548	8	it	it	PRON
ftr-418	1548	9	must	must	AUX
ftr-418	1548	10	“	"	PUNCT
ftr-418	1548	11	proceed	proceed	VERB
ftr-418	1548	12	in	in	ADP
ftr-418	1548	13	light	light	NOUN
ftr-418	1548	14	of	of	ADP
ftr-418	1548	15	traditional	traditional	ADJ
ftr-418	1548	16	notions	notion	NOUN
ftr-418	1548	17	of	of	ADP
ftr-418	1548	18	indian	indian	ADJ
ftr-418	1548	19	sovereignty	sovereignty	NOUN
ftr-418	1548	20	and	and	CCONJ
ftr-418	1548	21	the	the	DET
ftr-418	1548	22	congressional	congressional	ADJ
ftr-418	1548	23	goal	goal	NOUN
ftr-418	1548	24	of	of	ADP
ftr-418	1548	25	indian	indian	ADJ
ftr-418	1548	26	selfgovernment	selfgovernment	NOUN
ftr-418	1548	27	,	,	PUNCT
ftr-418	1548	28	including	include	VERB
ftr-418	1548	29	its	its	PRON
ftr-418	1548	30	‘	'	PUNCT
ftr-418	1548	31	overriding	overriding	ADJ
ftr-418	1548	32	goal	goal	NOUN
ftr-418	1548	33	’	'	PUNCT
ftr-418	1548	34	of	of	ADP
ftr-418	1548	35	encouraging	encourage	VERB
ftr-418	1548	36	tribal	tribal	ADJ
ftr-418	1548	37	self	self	NOUN
ftr-418	1548	38	-	-	PUNCT
ftr-418	1548	39	sufficiency	sufficiency	NOUN
ftr-418	1548	40	and	and	CCONJ
ftr-418	1548	41	economic	economic	ADJ
ftr-418	1548	42	development	development	NOUN
ftr-418	1548	43	.	.	PUNCT
ftr-418	1548	44	”	"	PUNCT
ftr-418	1549	1	i	i	PRON
ftr-418	1549	2	d.	d.	PROPN
ftr-418	1549	3	at	at	ADP
ftr-418	1549	4	216	216	NUM
ftr-418	1549	5	.	.	PUNCT
ftr-418	1550	1	258	258	NUM
ftr-418	1550	2	.	.	PUNCT
ftr-418	1551	1	ronald	ronald	PROPN
ftr-418	1551	2	reagan	reagan	PROPN
ftr-418	1551	3	,	,	PUNCT
ftr-418	1551	4	indian	indian	ADJ
ftr-418	1551	5	policy	policy	NOUN
ftr-418	1551	6	:	:	PUNCT
ftr-418	1551	7	statement	statement	NOUN
ftr-418	1551	8	of	of	ADP
ftr-418	1551	9	ronald	ronald	PROPN
ftr-418	1551	10	reagan	reagan	PROPN
ftr-418	1551	11	,	,	PUNCT
ftr-418	1551	12	january	january	PROPN
ftr-418	1551	13	24	24	NUM
ftr-418	1551	14	,	,	PUNCT
ftr-418	1551	15	1983	1983	NUM
ftr-418	1551	16	,	,	PUNCT
ftr-418	1551	17	reprinted	reprint	VERB
ftr-418	1551	18	in	in	ADP
ftr-418	1551	19	documents	document	NOUN
ftr-418	1551	20	of	of	ADP
ftr-418	1551	21	united	united	PROPN
ftr-418	1551	22	states	states	PROPN
ftr-418	1551	23	indian	indian	ADJ
ftr-418	1551	24	policy	policy	NOUN
ftr-418	1551	25	301	301	NUM
ftr-418	1551	26	(	(	PUNCT
ftr-418	1551	27	francis	francis	PROPN
ftr-418	1551	28	paul	paul	PROPN
ftr-418	1551	29	prucha	prucha	PROPN
ftr-418	1551	30	ed	ed	PROPN
ftr-418	1551	31	.	.	PROPN
ftr-418	1551	32	,	,	PUNCT
ftr-418	1551	33	university	university	PROPN
ftr-418	1551	34	of	of	ADP
ftr-418	1551	35	nebraska	nebraska	PROPN
ftr-418	1551	36	press	press	PROPN
ftr-418	1551	37	1990	1990	NUM
ftr-418	1551	38	)	)	PUNCT
ftr-418	1551	39	.	.	PUNCT
ftr-418	1552	1	259	259	X
ftr-418	1552	2	.	.	PUNCT
ftr-418	1553	1	i	i	PRON
ftr-418	1553	2	d.	d.	VERB
ftr-418	1553	3	this	this	PRON
ftr-418	1553	4	“	"	PUNCT
ftr-418	1553	5	government	government	NOUN
ftr-418	1553	6	to	to	ADP
ftr-418	1553	7	government	government	NOUN
ftr-418	1553	8	”	"	PUNCT
ftr-418	1553	9	relationship	relationship	NOUN
ftr-418	1553	10	was	be	AUX
ftr-418	1553	11	also	also	ADV
ftr-418	1553	12	reaffirmed	reaffirm	VERB
ftr-418	1553	13	by	by	ADP
ftr-418	1553	14	president	president	PROPN
ftr-418	1553	15	clinton	clinton	PROPN
ftr-418	1553	16	in	in	ADP
ftr-418	1553	17	1994	1994	NUM
ftr-418	1553	18	,	,	PUNCT
ftr-418	1553	19	ironically	ironically	ADV
ftr-418	1553	20	just	just	ADV
ftr-418	1553	21	one	one	NUM
ftr-418	1553	22	year	year	NOUN
ftr-418	1553	23	before	before	SCONJ
ftr-418	1553	24	the	the	DET
ftr-418	1553	25	first	first	ADJ
ftr-418	1553	26	ubit	ubit	NOUN
ftr-418	1553	27	on	on	ADP
ftr-418	1553	28	indian	indian	ADJ
ftr-418	1553	29	tribes	tribe	NOUN
ftr-418	1553	30	was	be	AUX
ftr-418	1553	31	proposed	propose	VERB
ftr-418	1553	32	in	in	ADP
ftr-418	1553	33	congress	congress	PROPN
ftr-418	1553	34	.	.	PUNCT
ftr-418	1554	1	canby	canby	PROPN
ftr-418	1554	2	,	,	PUNCT
ftr-418	1554	3	supra	supra	PROPN
ftr-418	1554	4	note	note	NOUN
ftr-418	1554	5	3	3	NUM
ftr-418	1554	6	,	,	PUNCT
ftr-418	1554	7	at	at	ADP
ftr-418	1554	8	31	31	NUM
ftr-418	1554	9	-	-	SYM
ftr-418	1554	10	32	32	NUM
ftr-418	1554	11	.	.	PUNCT
ftr-418	1555	1	sole	sole	ADJ
ftr-418	1555	2	source	source	NOUN
ftr-418	1555	3	of	of	ADP
ftr-418	1555	4	revenue	revenue	NOUN
ftr-418	1555	5	while	while	SCONJ
ftr-418	1555	6	allowing	allow	VERB
ftr-418	1555	7	states	state	NOUN
ftr-418	1555	8	to	to	PART
ftr-418	1555	9	generate	generate	VERB
ftr-418	1555	10	supplemental	supplemental	ADJ
ftr-418	1555	11	funds	fund	NOUN
ftr-418	1555	12	through	through	ADP
ftr-418	1555	13	lotteries	lottery	NOUN
ftr-418	1555	14	on	on	ADP
ftr-418	1555	15	a	a	DET
ftr-418	1555	16	tax	tax	NOUN
ftr-418	1555	17	-	-	PUNCT
ftr-418	1555	18	free	free	ADJ
ftr-418	1555	19	basis	basis	NOUN
ftr-418	1555	20	.	.	PUNCT
ftr-418	1556	1	3	3	X
ftr-418	1556	2	.	.	X
ftr-418	1556	3	tribes	tribe	NOUN
ftr-418	1556	4	are	be	AUX
ftr-418	1556	5	considered	consider	VERB
ftr-418	1556	6	governments	government	NOUN
ftr-418	1556	7	under	under	ADP
ftr-418	1556	8	federal	federal	ADJ
ftr-418	1556	9	indian	indian	ADJ
ftr-418	1556	10	policy	policy	NOUN
ftr-418	1556	11	–	–	PUNCT
ftr-418	1556	12	current	current	ADJ
ftr-418	1556	13	federal	federal	ADJ
ftr-418	1556	14	indian	indian	ADJ
ftr-418	1556	15	policy	policy	NOUN
ftr-418	1556	16	also	also	ADV
ftr-418	1556	17	favors	favor	VERB
ftr-418	1556	18	treating	treat	VERB
ftr-418	1556	19	tribes	tribe	NOUN
ftr-418	1556	20	like	like	ADP
ftr-418	1556	21	states	state	NOUN
ftr-418	1556	22	.	.	PUNCT
ftr-418	1557	1	congress	congress	PROPN
ftr-418	1557	2	should	should	AUX
ftr-418	1557	3	not	not	PART
ftr-418	1557	4	exercise	exercise	VERB
ftr-418	1557	5	its	its	PRON
ftr-418	1557	6	plenary	plenary	ADJ
ftr-418	1557	7	power	power	NOUN
ftr-418	1557	8	and	and	CCONJ
ftr-418	1557	9	tax	tax	NOUN
ftr-418	1557	10	the	the	DET
ftr-418	1557	11	indian	indian	ADJ
ftr-418	1557	12	tribes	tribe	NOUN
ftr-418	1557	13	if	if	SCONJ
ftr-418	1557	14	it	it	PRON
ftr-418	1557	15	would	would	AUX
ftr-418	1557	16	frustrate	frustrate	VERB
ftr-418	1557	17	important	important	ADJ
ftr-418	1557	18	goals	goal	NOUN
ftr-418	1557	19	of	of	ADP
ftr-418	1557	20	federal	federal	ADJ
ftr-418	1557	21	policy	policy	NOUN
ftr-418	1557	22	towards	towards	ADP
ftr-418	1557	23	the	the	DET
ftr-418	1557	24	indians	indians	PROPN
ftr-418	1557	25	.	.	PUNCT
ftr-418	1558	1	tax	tax	NOUN
ftr-418	1558	2	policy	policy	NOUN
ftr-418	1558	3	should	should	AUX
ftr-418	1558	4	not	not	PART
ftr-418	1558	5	be	be	AUX
ftr-418	1558	6	decided	decide	VERB
ftr-418	1558	7	independently	independently	ADV
ftr-418	1558	8	of	of	ADP
ftr-418	1558	9	indian	indian	ADJ
ftr-418	1558	10	policy	policy	NOUN
ftr-418	1558	11	.	.	PUNCT
ftr-418	1559	1	while	while	SCONJ
ftr-418	1559	2	federal	federal	ADJ
ftr-418	1559	3	indian	indian	ADJ
ftr-418	1559	4	policy	policy	NOUN
ftr-418	1559	5	has	have	AUX
ftr-418	1559	6	varied	vary	VERB
ftr-418	1559	7	over	over	ADP
ftr-418	1559	8	the	the	DET
ftr-418	1559	9	years	year	NOUN
ftr-418	1559	10	,	,	PUNCT
ftr-418	1559	11	since	since	SCONJ
ftr-418	1559	12	the	the	DET
ftr-418	1559	13	early	early	ADJ
ftr-418	1559	14	1970s	1970	NOUN
ftr-418	1559	15	a	a	DET
ftr-418	1559	16	cornerstone	cornerstone	NOUN
ftr-418	1559	17	of	of	ADP
ftr-418	1559	18	federal	federal	ADJ
ftr-418	1559	19	policy	policy	NOUN
ftr-418	1559	20	has	have	AUX
ftr-418	1559	21	been	be	AUX
ftr-418	1559	22	economic	economic	ADJ
ftr-418	1559	23	development	development	NOUN
ftr-418	1559	24	of	of	ADP
ftr-418	1559	25	the	the	DET
ftr-418	1559	26	tribes	tribe	NOUN
ftr-418	1559	27	through	through	ADP
ftr-418	1559	28	tribal	tribal	ADJ
ftr-418	1559	29	self	self	NOUN
ftr-418	1559	30	-	-	PUNCT
ftr-418	1559	31	determination	determination	NOUN
ftr-418	1559	32	.	.	PUNCT
ftr-418	1560	1	in	in	ADP
ftr-418	1560	2	reaffirming	reaffirm	VERB
ftr-418	1560	3	this	this	DET
ftr-418	1560	4	policy	policy	NOUN
ftr-418	1560	5	,	,	PUNCT
ftr-418	1560	6	president257	president257	PROPN
ftr-418	1560	7	reagan	reagan	PROPN
ftr-418	1560	8	noted	note	VERB
ftr-418	1560	9	that	that	SCONJ
ftr-418	1560	10	“	"	PUNCT
ftr-418	1560	11	responsibilities	responsibility	NOUN
ftr-418	1560	12	and	and	CCONJ
ftr-418	1560	13	resources	resource	NOUN
ftr-418	1560	14	should	should	AUX
ftr-418	1560	15	be	be	AUX
ftr-418	1560	16	restored	restore	VERB
ftr-418	1560	17	to	to	ADP
ftr-418	1560	18	the	the	DET
ftr-418	1560	19	governments	government	NOUN
ftr-418	1560	20	which	which	PRON
ftr-418	1560	21	are	be	AUX
ftr-418	1560	22	closest	close	ADJ
ftr-418	1560	23	to	to	ADP
ftr-418	1560	24	the	the	DET
ftr-418	1560	25	people	people	NOUN
ftr-418	1560	26	served	serve	VERB
ftr-418	1560	27	.	.	PUNCT
ftr-418	1561	1	this	this	DET
ftr-418	1561	2	philosophy	philosophy	NOUN
ftr-418	1561	3	applies	apply	VERB
ftr-418	1561	4	not	not	PART
ftr-418	1561	5	only	only	ADV
ftr-418	1561	6	to	to	ADP
ftr-418	1561	7	state	state	NOUN
ftr-418	1561	8	and	and	CCONJ
ftr-418	1561	9	local	local	ADJ
ftr-418	1561	10	governments	government	NOUN
ftr-418	1561	11	but	but	CCONJ
ftr-418	1561	12	also	also	ADV
ftr-418	1561	13	to	to	PART
ftr-418	1561	14	federally	federally	ADV
ftr-418	1561	15	recognized	recognize	VERB
ftr-418	1561	16	american	american	PROPN
ftr-418	1561	17	indian	indian	PROPN
ftr-418	1561	18	tribes	tribe	NOUN
ftr-418	1561	19	.	.	PUNCT
ftr-418	1561	20	”	"	PUNCT
ftr-418	1562	1	under	under	ADP
ftr-418	1562	2	federal	federal	ADJ
ftr-418	1562	3	indian	indian	ADJ
ftr-418	1562	4	policy	policy	NOUN
ftr-418	1562	5	,	,	PUNCT
ftr-418	1562	6	there	there	PRON
ftr-418	1562	7	is	be	VERB
ftr-418	1562	8	a	a	DET
ftr-418	1562	9	“	"	PUNCT
ftr-418	1562	10	government	government	NOUN
ftr-418	1562	11	-	-	PUNCT
ftr-418	1562	12	to-258	to-258	PROPN
ftr-418	1562	13	government	government	NOUN
ftr-418	1562	14	”	"	PUNCT
ftr-418	1562	15	relationship	relationship	NOUN
ftr-418	1562	16	between	between	ADP
ftr-418	1562	17	the	the	DET
ftr-418	1562	18	tribes	tribe	NOUN
ftr-418	1562	19	and	and	CCONJ
ftr-418	1562	20	the	the	DET
ftr-418	1562	21	federal	federal	ADJ
ftr-418	1562	22	government	government	NOUN
ftr-418	1562	23	.	.	PUNCT
ftr-418	1563	1	259	259	NUM
ftr-418	1564	1	thus	thus	ADV
ftr-418	1564	2	,	,	PUNCT
ftr-418	1564	3	the	the	DET
ftr-418	1564	4	federal	federal	ADJ
ftr-418	1564	5	government	government	NOUN
ftr-418	1564	6	views	view	VERB
ftr-418	1564	7	tribes	tribe	NOUN
ftr-418	1564	8	like	like	ADP
ftr-418	1564	9	governments	government	NOUN
ftr-418	1564	10	.	.	PUNCT
ftr-418	1565	1	if	if	SCONJ
ftr-418	1565	2	congress	congress	PROPN
ftr-418	1565	3	is	be	AUX
ftr-418	1565	4	to	to	PART
ftr-418	1565	5	follow	follow	VERB
ftr-418	1565	6	this	this	DET
ftr-418	1565	7	policy	policy	NOUN
ftr-418	1565	8	,	,	PUNCT
ftr-418	1565	9	it	it	PRON
ftr-418	1565	10	should	should	AUX
ftr-418	1565	11	treat	treat	VERB
ftr-418	1565	12	the	the	DET
ftr-418	1565	13	tribes	tribe	NOUN
ftr-418	1565	14	as	as	ADP
ftr-418	1565	15	governments	government	NOUN
ftr-418	1565	16	for	for	ADP
ftr-418	1565	17	tax	tax	NOUN
ftr-418	1565	18	purposes	purpose	NOUN
ftr-418	1565	19	.	.	PUNCT
ftr-418	1566	1	since	since	SCONJ
ftr-418	1566	2	state	state	NOUN
ftr-418	1566	3	governments	government	NOUN
ftr-418	1566	4	,	,	PUNCT
ftr-418	1566	5	with	with	ADP
ftr-418	1566	6	one	one	NUM
ftr-418	1566	7	narrow	narrow	ADJ
ftr-418	1566	8	exception	exception	NOUN
ftr-418	1566	9	,	,	PUNCT
ftr-418	1566	10	are	be	AUX
ftr-418	1566	11	not	not	PART
ftr-418	1566	12	394	394	NUM
ftr-418	1566	13	florida	florida	PROPN
ftr-418	1566	14	tax	tax	NOUN
ftr-418	1566	15	review	review	NOUN
ftr-418	1566	16	[	[	X
ftr-418	1566	17	vol.6:4	vol.6:4	ADP
ftr-418	1566	18	260	260	NUM
ftr-418	1566	19	.	.	PUNCT
ftr-418	1567	1	see	see	VERB
ftr-418	1567	2	supra	supra	PROPN
ftr-418	1567	3	part	part	PROPN
ftr-418	1567	4	iii	iii	PROPN
ftr-418	1567	5	.	.	PROPN
ftr-418	1567	6	261	261	NUM
ftr-418	1567	7	.	.	PUNCT
ftr-418	1568	1	see	see	VERB
ftr-418	1568	2	supra	supra	PROPN
ftr-418	1568	3	note	note	PROPN
ftr-418	1568	4	216	216	NUM
ftr-418	1568	5	for	for	ADP
ftr-418	1568	6	examples	example	NOUN
ftr-418	1568	7	.	.	PUNCT
ftr-418	1569	1	262	262	X
ftr-418	1569	2	.	.	X
ftr-418	1569	3	cohen	cohen	PROPN
ftr-418	1569	4	,	,	PUNCT
ftr-418	1569	5	supra	supra	PROPN
ftr-418	1569	6	note	note	VERB
ftr-418	1569	7	257	257	NUM
ftr-418	1569	8	,	,	PUNCT
ftr-418	1569	9	at	at	ADP
ftr-418	1569	10	87	87	NUM
ftr-418	1569	11	.	.	PUNCT
ftr-418	1570	1	see	see	VERB
ftr-418	1570	2	also	also	ADV
ftr-418	1570	3	william	william	PROPN
ftr-418	1570	4	l.	l.	PROPN
ftr-418	1570	5	raby	raby	PROPN
ftr-418	1570	6	,	,	PUNCT
ftr-418	1570	7	indian	indian	ADJ
ftr-418	1570	8	tribes	tribe	NOUN
ftr-418	1570	9	and	and	CCONJ
ftr-418	1570	10	income	income	NOUN
ftr-418	1570	11	tax	tax	NOUN
ftr-418	1570	12	exemption	exemption	NOUN
ftr-418	1570	13	:	:	PUNCT
ftr-418	1570	14	“	"	PUNCT
ftr-418	1570	15	they	they	PRON
ftr-418	1570	16	ca	can	AUX
ftr-418	1570	17	n’t	not	PART
ftr-418	1570	18	take	take	VERB
ftr-418	1570	19	that	that	PRON
ftr-418	1570	20	away	away	ADV
ftr-418	1570	21	from	from	ADP
ftr-418	1570	22	me	i	PRON
ftr-418	1570	23	?	?	PUNCT
ftr-418	1570	24	”	"	PUNCT
ftr-418	1571	1	tax	tax	NOUN
ftr-418	1571	2	notes	note	NOUN
ftr-418	1571	3	today	today	NOUN
ftr-418	1571	4	,	,	PUNCT
ftr-418	1571	5	june	june	PROPN
ftr-418	1571	6	10	10	NUM
ftr-418	1571	7	,	,	PUNCT
ftr-418	1571	8	1992	1992	NUM
ftr-418	1571	9	,	,	PUNCT
ftr-418	1571	10	lexis	lexi	NOUN
ftr-418	1571	11	,	,	PUNCT
ftr-418	1571	12	92	92	NUM
ftr-418	1571	13	tnt	tnt	PROPN
ftr-418	1571	14	120	120	NUM
ftr-418	1571	15	-	-	SYM
ftr-418	1571	16	70	70	NUM
ftr-418	1571	17	(	(	PUNCT
ftr-418	1571	18	speculating	speculate	VERB
ftr-418	1571	19	that	that	SCONJ
ftr-418	1571	20	the	the	DET
ftr-418	1571	21	federal	federal	ADJ
ftr-418	1571	22	government	government	NOUN
ftr-418	1571	23	may	may	AUX
ftr-418	1571	24	someday	someday	ADV
ftr-418	1571	25	decide	decide	VERB
ftr-418	1571	26	to	to	PART
ftr-418	1571	27	tax	tax	VERB
ftr-418	1571	28	indian	indian	ADJ
ftr-418	1571	29	tribes	tribe	NOUN
ftr-418	1571	30	,	,	PUNCT
ftr-418	1571	31	and	and	CCONJ
ftr-418	1571	32	that	that	SCONJ
ftr-418	1571	33	if	if	SCONJ
ftr-418	1571	34	they	they	PRON
ftr-418	1571	35	did	do	VERB
ftr-418	1571	36	“	"	PUNCT
ftr-418	1571	37	[	[	X
ftr-418	1571	38	i]t	i]t	PRON
ftr-418	1571	39	would	would	AUX
ftr-418	1571	40	not	not	PART
ftr-418	1571	41	be	be	AUX
ftr-418	1571	42	the	the	DET
ftr-418	1571	43	first	first	ADJ
ftr-418	1571	44	time	time	NOUN
ftr-418	1571	45	washington	washington	PROPN
ftr-418	1571	46	has	have	AUX
ftr-418	1571	47	tried	try	VERB
ftr-418	1571	48	to	to	PART
ftr-418	1571	49	take	take	VERB
ftr-418	1571	50	something	something	PRON
ftr-418	1571	51	away	away	ADV
ftr-418	1571	52	from	from	ADP
ftr-418	1571	53	the	the	DET
ftr-418	1571	54	indians	indian	NOUN
ftr-418	1571	55	”	"	PUNCT
ftr-418	1571	56	)	)	PUNCT
ftr-418	1571	57	.	.	PUNCT
ftr-418	1572	1	263	263	NUM
ftr-418	1572	2	.	.	PUNCT
ftr-418	1573	1	see	see	VERB
ftr-418	1573	2	supra	supra	PROPN
ftr-418	1573	3	note	note	PROPN
ftr-418	1573	4	257	257	NUM
ftr-418	1573	5	.	.	NOUN
ftr-418	1573	6	264	264	NUM
ftr-418	1573	7	.	.	PUNCT
ftr-418	1573	8	codified	codify	VERB
ftr-418	1573	9	primarily	primarily	ADV
ftr-418	1573	10	at	at	ADP
ftr-418	1573	11	irc	irc	PROPN
ftr-418	1573	12	§	§	PROPN
ftr-418	1573	13	7871	7871	NUM
ftr-418	1573	14	.	.	PUNCT
ftr-418	1574	1	see	see	VERB
ftr-418	1574	2	supra	supra	PROPN
ftr-418	1574	3	part	part	PROPN
ftr-418	1574	4	ii.b.1	ii.b.1	PROPN
ftr-418	1574	5	for	for	ADP
ftr-418	1574	6	a	a	DET
ftr-418	1574	7	discussion	discussion	NOUN
ftr-418	1574	8	of	of	ADP
ftr-418	1574	9	§	§	PROPN
ftr-418	1574	10	7871	7871	NUM
ftr-418	1574	11	.	.	PUNCT
ftr-418	1575	1	265	265	NUM
ftr-418	1575	2	.	.	PUNCT
ftr-418	1576	1	s.	s.	PROPN
ftr-418	1576	2	rep	rep	PROPN
ftr-418	1576	3	.	.	PROPN
ftr-418	1577	1	no	no	INTJ
ftr-418	1577	2	.	.	NOUN
ftr-418	1578	1	97	97	NUM
ftr-418	1578	2	-	-	SYM
ftr-418	1578	3	646	646	NUM
ftr-418	1578	4	,	,	PUNCT
ftr-418	1578	5	at	at	ADP
ftr-418	1578	6	10	10	NUM
ftr-418	1578	7	(	(	PUNCT
ftr-418	1578	8	1982	1982	NUM
ftr-418	1578	9	)	)	PUNCT
ftr-418	1578	10	,	,	PUNCT
ftr-418	1578	11	reprinted	reprint	VERB
ftr-418	1578	12	in	in	ADP
ftr-418	1578	13	1982	1982	NUM
ftr-418	1578	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-418	1578	15	.	.	PUNCT
ftr-418	1578	16	4580	4580	NUM
ftr-418	1578	17	,	,	PUNCT
ftr-418	1578	18	4588	4588	NUM
ftr-418	1578	19	.	.	PUNCT
ftr-418	1579	1	taxed	tax	VERB
ftr-418	1579	2	,	,	PUNCT
ftr-418	1579	3	indian	indian	ADJ
ftr-418	1579	4	tribes	tribe	NOUN
ftr-418	1579	5	should	should	AUX
ftr-418	1579	6	not	not	PART
ftr-418	1579	7	be	be	AUX
ftr-418	1579	8	either	either	ADV
ftr-418	1579	9	.	.	PUNCT
ftr-418	1580	1	taxing	tax	VERB
ftr-418	1580	2	the	the	DET
ftr-418	1580	3	tribes	tribe	NOUN
ftr-418	1580	4	would	would	AUX
ftr-418	1580	5	be	be	AUX
ftr-418	1580	6	a	a	DET
ftr-418	1580	7	real	real	ADJ
ftr-418	1580	8	and260	and260	NOUN
ftr-418	1580	9	symbolic	symbolic	ADJ
ftr-418	1580	10	attack	attack	NOUN
ftr-418	1580	11	on	on	ADP
ftr-418	1580	12	this	this	DET
ftr-418	1580	13	concept	concept	NOUN
ftr-418	1580	14	of	of	ADP
ftr-418	1580	15	a	a	DET
ftr-418	1580	16	government	government	NOUN
ftr-418	1580	17	-	-	PUNCT
ftr-418	1580	18	to	to	ADP
ftr-418	1580	19	-	-	PUNCT
ftr-418	1580	20	government	government	NOUN
ftr-418	1580	21	relationship	relationship	NOUN
ftr-418	1580	22	.	.	PUNCT
ftr-418	1581	1	a	a	DET
ftr-418	1581	2	federal	federal	ADJ
ftr-418	1581	3	income	income	NOUN
ftr-418	1581	4	tax	tax	NOUN
ftr-418	1581	5	would	would	AUX
ftr-418	1581	6	trample	trample	VERB
ftr-418	1581	7	on	on	ADP
ftr-418	1581	8	traditional	traditional	ADJ
ftr-418	1581	9	and	and	CCONJ
ftr-418	1581	10	modern	modern	ADJ
ftr-418	1581	11	notions	notion	NOUN
ftr-418	1581	12	of	of	ADP
ftr-418	1581	13	indian	indian	ADJ
ftr-418	1581	14	sovereignty	sovereignty	NOUN
ftr-418	1581	15	and	and	CCONJ
ftr-418	1581	16	self	self	NOUN
ftr-418	1581	17	-	-	PUNCT
ftr-418	1581	18	determination	determination	NOUN
ftr-418	1581	19	.	.	PUNCT
ftr-418	1582	1	while	while	SCONJ
ftr-418	1582	2	congress	congress	PROPN
ftr-418	1582	3	has	have	AUX
ftr-418	1582	4	used	use	VERB
ftr-418	1582	5	its	its	PRON
ftr-418	1582	6	plenary	plenary	ADJ
ftr-418	1582	7	power	power	NOUN
ftr-418	1582	8	to	to	PART
ftr-418	1582	9	interfere	interfere	VERB
ftr-418	1582	10	with	with	ADP
ftr-418	1582	11	indian	indian	ADJ
ftr-418	1582	12	sovereignty	sovereignty	NOUN
ftr-418	1582	13	in	in	ADP
ftr-418	1582	14	the	the	DET
ftr-418	1582	15	past	past	NOUN
ftr-418	1582	16	,	,	PUNCT
ftr-418	1582	17	imposing	impose	VERB
ftr-418	1582	18	an	an	DET
ftr-418	1582	19	income	income	NOUN
ftr-418	1582	20	tax	tax	NOUN
ftr-418	1582	21	on	on	ADP
ftr-418	1582	22	the261	the261	ADJ
ftr-418	1582	23	tribes	tribe	NOUN
ftr-418	1582	24	would	would	AUX
ftr-418	1582	25	take	take	VERB
ftr-418	1582	26	such	such	ADJ
ftr-418	1582	27	interference	interference	NOUN
ftr-418	1582	28	to	to	ADP
ftr-418	1582	29	a	a	DET
ftr-418	1582	30	new	new	ADJ
ftr-418	1582	31	level	level	NOUN
ftr-418	1582	32	.	.	PUNCT
ftr-418	1583	1	the	the	DET
ftr-418	1583	2	tax	tax	NOUN
ftr-418	1583	3	treatment	treatment	NOUN
ftr-418	1583	4	of	of	ADP
ftr-418	1583	5	states	state	NOUN
ftr-418	1583	6	and	and	CCONJ
ftr-418	1583	7	tribes	tribe	NOUN
ftr-418	1583	8	would	would	AUX
ftr-418	1583	9	be	be	AUX
ftr-418	1583	10	so	so	ADV
ftr-418	1583	11	different	different	ADJ
ftr-418	1583	12	that	that	SCONJ
ftr-418	1583	13	it	it	PRON
ftr-418	1583	14	would	would	AUX
ftr-418	1583	15	be	be	AUX
ftr-418	1583	16	difficult	difficult	ADJ
ftr-418	1583	17	for	for	SCONJ
ftr-418	1583	18	the	the	DET
ftr-418	1583	19	federal	federal	ADJ
ftr-418	1583	20	government	government	NOUN
ftr-418	1583	21	to	to	PART
ftr-418	1583	22	continue	continue	VERB
ftr-418	1583	23	to	to	PART
ftr-418	1583	24	claim	claim	VERB
ftr-418	1583	25	that	that	SCONJ
ftr-418	1583	26	it	it	PRON
ftr-418	1583	27	was	be	AUX
ftr-418	1583	28	truly	truly	ADV
ftr-418	1583	29	in	in	ADP
ftr-418	1583	30	a	a	DET
ftr-418	1583	31	government	government	NOUN
ftr-418	1583	32	-	-	PUNCT
ftr-418	1583	33	togovernment	togovernment	NOUN
ftr-418	1583	34	relationship	relationship	NOUN
ftr-418	1583	35	with	with	ADP
ftr-418	1583	36	the	the	DET
ftr-418	1583	37	indian	indian	ADJ
ftr-418	1583	38	tribes	tribe	NOUN
ftr-418	1583	39	.	.	PUNCT
ftr-418	1584	1	taxing	tax	VERB
ftr-418	1584	2	the	the	DET
ftr-418	1584	3	tribes	tribe	NOUN
ftr-418	1584	4	would	would	AUX
ftr-418	1584	5	provide	provide	VERB
ftr-418	1584	6	a	a	DET
ftr-418	1584	7	solid	solid	ADJ
ftr-418	1584	8	“	"	PUNCT
ftr-418	1584	9	no	no	NOUN
ftr-418	1584	10	”	"	PUNCT
ftr-418	1584	11	to	to	ADP
ftr-418	1584	12	the	the	DET
ftr-418	1584	13	question	question	NOUN
ftr-418	1584	14	posed	pose	VERB
ftr-418	1584	15	many	many	ADJ
ftr-418	1584	16	years	year	NOUN
ftr-418	1584	17	ago	ago	ADV
ftr-418	1584	18	by	by	ADP
ftr-418	1584	19	indian	indian	ADJ
ftr-418	1584	20	law	law	NOUN
ftr-418	1584	21	expert	expert	NOUN
ftr-418	1584	22	felix	felix	PROPN
ftr-418	1584	23	s.	s.	PROPN
ftr-418	1584	24	cohen	cohen	PROPN
ftr-418	1584	25	:	:	PUNCT
ftr-418	1584	26	“	"	PUNCT
ftr-418	1584	27	will	will	AUX
ftr-418	1584	28	the	the	DET
ftr-418	1584	29	promises	promise	NOUN
ftr-418	1584	30	of	of	ADP
ftr-418	1584	31	self	self	NOUN
ftr-418	1584	32	-	-	PUNCT
ftr-418	1584	33	government	government	NOUN
ftr-418	1584	34	.	.	PUNCT
ftr-418	1584	35	.	.	PUNCT
ftr-418	1585	1	.	.	PUNCT
ftr-418	1586	1	actually	actually	ADV
ftr-418	1586	2	be	be	AUX
ftr-418	1586	3	fulfilled	fulfil	VERB
ftr-418	1586	4	or	or	CCONJ
ftr-418	1586	5	will	will	AUX
ftr-418	1586	6	these	these	DET
ftr-418	1586	7	promises	promise	NOUN
ftr-418	1586	8	be	be	AUX
ftr-418	1586	9	treated	treat	VERB
ftr-418	1586	10	like	like	ADP
ftr-418	1586	11	so	so	ADV
ftr-418	1586	12	many	many	ADJ
ftr-418	1586	13	earlier	early	ADJ
ftr-418	1586	14	promises	promise	NOUN
ftr-418	1586	15	of	of	ADP
ftr-418	1586	16	the	the	DET
ftr-418	1586	17	united	united	PROPN
ftr-418	1586	18	states	states	PROPN
ftr-418	1586	19	embodied	embody	VERB
ftr-418	1586	20	in	in	ADP
ftr-418	1586	21	solemn	solemn	ADJ
ftr-418	1586	22	treaties	treaty	NOUN
ftr-418	1586	23	with	with	ADP
ftr-418	1586	24	the	the	DET
ftr-418	1586	25	indian	indian	ADJ
ftr-418	1586	26	tribes?”262	tribes?”262	PROPN
ftr-418	1586	27	obviously	obviously	ADV
ftr-418	1586	28	,	,	PUNCT
ftr-418	1586	29	the	the	DET
ftr-418	1586	30	federal	federal	ADJ
ftr-418	1586	31	government	government	NOUN
ftr-418	1586	32	is	be	AUX
ftr-418	1586	33	free	free	ADJ
ftr-418	1586	34	to	to	PART
ftr-418	1586	35	change	change	VERB
ftr-418	1586	36	its	its	PRON
ftr-418	1586	37	indian	indian	ADJ
ftr-418	1586	38	policy	policy	NOUN
ftr-418	1586	39	,	,	PUNCT
ftr-418	1586	40	as	as	SCONJ
ftr-418	1586	41	it	it	PRON
ftr-418	1586	42	has	have	AUX
ftr-418	1586	43	done	do	VERB
ftr-418	1586	44	in	in	ADP
ftr-418	1586	45	the	the	DET
ftr-418	1586	46	past	past	NOUN
ftr-418	1586	47	.	.	PUNCT
ftr-418	1587	1	if	if	SCONJ
ftr-418	1587	2	federal	federal	ADJ
ftr-418	1587	3	policy	policy	NOUN
ftr-418	1587	4	were	be	AUX
ftr-418	1587	5	changed	change	VERB
ftr-418	1587	6	to	to	PART
ftr-418	1587	7	view	view	VERB
ftr-418	1587	8	the	the	DET
ftr-418	1587	9	tribes	tribe	NOUN
ftr-418	1587	10	as263	as263	PROPN
ftr-418	1587	11	businesses	business	NOUN
ftr-418	1587	12	rather	rather	ADV
ftr-418	1587	13	than	than	ADP
ftr-418	1587	14	governments	government	NOUN
ftr-418	1587	15	,	,	PUNCT
ftr-418	1587	16	then	then	ADV
ftr-418	1587	17	certainly	certainly	ADV
ftr-418	1587	18	a	a	DET
ftr-418	1587	19	tax	tax	NOUN
ftr-418	1587	20	on	on	ADP
ftr-418	1587	21	the	the	DET
ftr-418	1587	22	tribes	tribe	NOUN
ftr-418	1587	23	would	would	AUX
ftr-418	1587	24	be	be	AUX
ftr-418	1587	25	appropriate	appropriate	ADJ
ftr-418	1587	26	.	.	PUNCT
ftr-418	1588	1	to	to	ADP
ftr-418	1588	2	date	date	NOUN
ftr-418	1588	3	,	,	PUNCT
ftr-418	1588	4	this	this	DET
ftr-418	1588	5	change	change	NOUN
ftr-418	1588	6	has	have	AUX
ftr-418	1588	7	not	not	PART
ftr-418	1588	8	occurred	occur	VERB
ftr-418	1588	9	.	.	PUNCT
ftr-418	1589	1	until	until	SCONJ
ftr-418	1589	2	it	it	PRON
ftr-418	1589	3	does	do	VERB
ftr-418	1589	4	,	,	PUNCT
ftr-418	1589	5	tax	tax	NOUN
ftr-418	1589	6	and	and	CCONJ
ftr-418	1589	7	indian	indian	ADJ
ftr-418	1589	8	policy	policy	NOUN
ftr-418	1589	9	can	can	AUX
ftr-418	1589	10	only	only	ADV
ftr-418	1589	11	be	be	AUX
ftr-418	1589	12	aligned	align	VERB
ftr-418	1589	13	by	by	ADP
ftr-418	1589	14	exempting	exempt	VERB
ftr-418	1589	15	the	the	DET
ftr-418	1589	16	tribes	tribe	NOUN
ftr-418	1589	17	from	from	ADP
ftr-418	1589	18	the	the	DET
ftr-418	1589	19	federal	federal	ADJ
ftr-418	1589	20	income	income	NOUN
ftr-418	1589	21	tax	tax	NOUN
ftr-418	1589	22	.	.	PUNCT
ftr-418	1590	1	4	4	X
ftr-418	1590	2	.	.	X
ftr-418	1590	3	lessons	lesson	NOUN
ftr-418	1590	4	from	from	ADP
ftr-418	1590	5	the	the	DET
ftr-418	1590	6	indian	indian	ADJ
ftr-418	1590	7	governmental	governmental	ADJ
ftr-418	1590	8	tax	tax	NOUN
ftr-418	1590	9	status	status	NOUN
ftr-418	1590	10	act	act	NOUN
ftr-418	1590	11	of	of	ADP
ftr-418	1590	12	1982	1982	NUM
ftr-418	1590	13	–	–	PUNCT
ftr-418	1590	14	congress	congress	PROPN
ftr-418	1590	15	has	have	AUX
ftr-418	1590	16	,	,	PUNCT
ftr-418	1590	17	in	in	ADP
ftr-418	1590	18	the	the	DET
ftr-418	1590	19	past	past	NOUN
ftr-418	1590	20	,	,	PUNCT
ftr-418	1590	21	recognized	recognize	VERB
ftr-418	1590	22	the	the	DET
ftr-418	1590	23	importance	importance	NOUN
ftr-418	1590	24	of	of	ADP
ftr-418	1590	25	aligning	align	VERB
ftr-418	1590	26	tax	tax	NOUN
ftr-418	1590	27	policy	policy	NOUN
ftr-418	1590	28	with	with	ADP
ftr-418	1590	29	indian	indian	ADJ
ftr-418	1590	30	policy	policy	NOUN
ftr-418	1590	31	.	.	PUNCT
ftr-418	1591	1	the	the	DET
ftr-418	1591	2	indian	indian	ADJ
ftr-418	1591	3	governmental	governmental	ADJ
ftr-418	1591	4	tax	tax	NOUN
ftr-418	1591	5	status	status	NOUN
ftr-418	1591	6	act	act	NOUN
ftr-418	1591	7	of	of	ADP
ftr-418	1591	8	1982	1982	NUM
ftr-418	1591	9	(	(	PUNCT
ftr-418	1591	10	“	"	PUNCT
ftr-418	1591	11	the	the	DET
ftr-418	1591	12	1982	1982	NUM
ftr-418	1591	13	act	act	NOUN
ftr-418	1591	14	”	"	PUNCT
ftr-418	1591	15	)	)	PUNCT
ftr-418	1591	16	illustrates	illustrate	VERB
ftr-418	1591	17	this	this	PRON
ftr-418	1591	18	.	.	PUNCT
ftr-418	1592	1	prior	prior	ADV
ftr-418	1592	2	to	to	ADP
ftr-418	1592	3	this	this	DET
ftr-418	1592	4	law	law	NOUN
ftr-418	1592	5	,	,	PUNCT
ftr-418	1592	6	indian	indian	ADJ
ftr-418	1592	7	tribes	tribe	NOUN
ftr-418	1592	8	were	be	AUX
ftr-418	1592	9	not	not	PART
ftr-418	1592	10	treated	treat	VERB
ftr-418	1592	11	like264	like264	NOUN
ftr-418	1592	12	states	state	NOUN
ftr-418	1592	13	for	for	ADP
ftr-418	1592	14	any	any	DET
ftr-418	1592	15	purposes	purpose	NOUN
ftr-418	1592	16	of	of	ADP
ftr-418	1592	17	the	the	DET
ftr-418	1592	18	irc	irc	NOUN
ftr-418	1592	19	in	in	ADP
ftr-418	1592	20	enacting	enact	VERB
ftr-418	1592	21	the	the	DET
ftr-418	1592	22	1982	1982	NUM
ftr-418	1592	23	act	act	NOUN
ftr-418	1592	24	,	,	PUNCT
ftr-418	1592	25	congress	congress	PROPN
ftr-418	1592	26	felt	feel	VERB
ftr-418	1592	27	that265	that265	PROPN
ftr-418	1592	28	because	because	SCONJ
ftr-418	1592	29	indian	indian	ADJ
ftr-418	1592	30	tribes	tribe	NOUN
ftr-418	1592	31	were	be	AUX
ftr-418	1592	32	viewed	view	VERB
ftr-418	1592	33	as	as	ADP
ftr-418	1592	34	sovereign	sovereign	ADJ
ftr-418	1592	35	governments	government	NOUN
ftr-418	1592	36	under	under	ADP
ftr-418	1592	37	prevailing	prevail	VERB
ftr-418	1592	38	federal	federal	ADJ
ftr-418	1592	39	indian	indian	ADJ
ftr-418	1592	40	policy	policy	NOUN
ftr-418	1592	41	,	,	PUNCT
ftr-418	1592	42	they	they	PRON
ftr-418	1592	43	should	should	AUX
ftr-418	1592	44	be	be	AUX
ftr-418	1592	45	treated	treat	VERB
ftr-418	1592	46	like	like	ADP
ftr-418	1592	47	states	state	NOUN
ftr-418	1592	48	for	for	ADP
ftr-418	1592	49	certain	certain	ADJ
ftr-418	1592	50	tax	tax	NOUN
ftr-418	1592	51	purposes	purpose	NOUN
ftr-418	1592	52	:	:	PUNCT
ftr-418	1592	53	indian	indian	ADJ
ftr-418	1592	54	tribal	tribal	ADJ
ftr-418	1592	55	governments	government	NOUN
ftr-418	1592	56	have	have	VERB
ftr-418	1592	57	responsibilities	responsibility	NOUN
ftr-418	1592	58	and	and	CCONJ
ftr-418	1592	59	needs	need	VERB
ftr-418	1592	60	quite	quite	ADV
ftr-418	1592	61	similar	similar	ADJ
ftr-418	1592	62	to	to	ADP
ftr-418	1592	63	those	those	PRON
ftr-418	1592	64	of	of	ADP
ftr-418	1592	65	state	state	NOUN
ftr-418	1592	66	and	and	CCONJ
ftr-418	1592	67	local	local	ADJ
ftr-418	1592	68	governments	government	NOUN
ftr-418	1592	69	.	.	PUNCT
ftr-418	1592	70	.	.	PUNCT
ftr-418	1592	71	.	.	PUNCT
ftr-418	1593	1	.	.	PUNCT
ftr-418	1594	1	increasingly	increasingly	ADV
ftr-418	1594	2	,	,	PUNCT
ftr-418	1594	3	indian	indian	ADJ
ftr-418	1594	4	tribal	tribal	ADJ
ftr-418	1594	5	governments	government	NOUN
ftr-418	1594	6	have	have	AUX
ftr-418	1594	7	sought	seek	VERB
ftr-418	1594	8	funds	fund	NOUN
ftr-418	1594	9	with	with	ADP
ftr-418	1594	10	which	which	PRON
ftr-418	1594	11	they	they	PRON
ftr-418	1594	12	could	could	AUX
ftr-418	1594	13	assist	assist	VERB
ftr-418	1594	14	their	their	PRON
ftr-418	1594	15	people	people	NOUN
ftr-418	1594	16	by	by	ADP
ftr-418	1594	17	stimulating	stimulate	VERB
ftr-418	1594	18	their	their	PRON
ftr-418	1594	19	tribal	tribal	ADJ
ftr-418	1594	20	economies	economy	NOUN
ftr-418	1594	21	and	and	CCONJ
ftr-418	1594	22	by	by	ADP
ftr-418	1594	23	providing	provide	VERB
ftr-418	1594	24	governmental	governmental	ADJ
ftr-418	1594	25	services	service	NOUN
ftr-418	1594	26	.	.	PUNCT
ftr-418	1595	1	2004	2004	NUM
ftr-418	1595	2	]	]	PUNCT
ftr-418	1596	1	leaving	leave	VERB
ftr-418	1596	2	money	money	NOUN
ftr-418	1596	3	on	on	ADP
ftr-418	1596	4	the	the	DET
ftr-418	1596	5	table(s	table(s	NOUN
ftr-418	1596	6	)	)	PUNCT
ftr-418	1596	7	395	395	NUM
ftr-418	1596	8	266	266	NUM
ftr-418	1596	9	.	.	PUNCT
ftr-418	1597	1	i	i	PRON
ftr-418	1597	2	d.	d.	PROPN
ftr-418	1597	3	at	at	ADP
ftr-418	1597	4	11	11	NUM
ftr-418	1597	5	(	(	PUNCT
ftr-418	1597	6	1982	1982	NUM
ftr-418	1597	7	)	)	PUNCT
ftr-418	1597	8	.	.	PUNCT
ftr-418	1598	1	267	267	X
ftr-418	1598	2	.	.	PUNCT
ftr-418	1599	1	see	see	VERB
ftr-418	1599	2	supra	supra	PROPN
ftr-418	1599	3	note	note	PROPN
ftr-418	1599	4	77	77	NUM
ftr-418	1599	5	and	and	CCONJ
ftr-418	1599	6	accompanying	accompany	VERB
ftr-418	1599	7	text	text	NOUN
ftr-418	1599	8	.	.	PUNCT
ftr-418	1600	1	the	the	DET
ftr-418	1600	2	1982	1982	NUM
ftr-418	1600	3	act	act	NOUN
ftr-418	1600	4	did	do	AUX
ftr-418	1600	5	,	,	PUNCT
ftr-418	1600	6	however	however	ADV
ftr-418	1600	7	,	,	PUNCT
ftr-418	1600	8	treat	treat	VERB
ftr-418	1600	9	tribes	tribe	NOUN
ftr-418	1600	10	as	as	ADP
ftr-418	1600	11	states	state	NOUN
ftr-418	1600	12	for	for	ADP
ftr-418	1600	13	purposes	purpose	NOUN
ftr-418	1600	14	of	of	ADP
ftr-418	1600	15	applying	apply	VERB
ftr-418	1600	16	ubit	ubit	NOUN
ftr-418	1600	17	to	to	ADP
ftr-418	1600	18	the	the	DET
ftr-418	1600	19	unrelated	unrelated	ADJ
ftr-418	1600	20	income	income	NOUN
ftr-418	1600	21	of	of	ADP
ftr-418	1600	22	tribal	tribal	ADJ
ftr-418	1600	23	colleges	college	NOUN
ftr-418	1600	24	and	and	CCONJ
ftr-418	1600	25	universities	university	NOUN
ftr-418	1600	26	.	.	PUNCT
ftr-418	1601	1	see	see	VERB
ftr-418	1601	2	supra	supra	PROPN
ftr-418	1601	3	part	part	PROPN
ftr-418	1601	4	ii.b.2	ii.b.2	PROPN
ftr-418	1601	5	.	.	PUNCT
ftr-418	1602	1	268	268	NUM
ftr-418	1602	2	.	.	PUNCT
ftr-418	1603	1	for	for	ADP
ftr-418	1603	2	the	the	DET
ftr-418	1603	3	states	state	NOUN
ftr-418	1603	4	,	,	PUNCT
ftr-418	1603	5	the	the	DET
ftr-418	1603	6	legislative	legislative	ADJ
ftr-418	1603	7	history	history	NOUN
ftr-418	1603	8	lists	list	VERB
ftr-418	1603	9	§	§	PROPN
ftr-418	1603	10	115	115	NUM
ftr-418	1603	11	as	as	ADP
ftr-418	1603	12	providing	provide	VERB
ftr-418	1603	13	the	the	DET
ftr-418	1603	14	exemption	exemption	NOUN
ftr-418	1603	15	.	.	PUNCT
ftr-418	1604	1	s.	s.	PROPN
ftr-418	1604	2	rep	rep	PROPN
ftr-418	1604	3	.	.	PROPN
ftr-418	1605	1	no	no	INTJ
ftr-418	1605	2	.	.	NOUN
ftr-418	1606	1	97	97	NUM
ftr-418	1606	2	-	-	SYM
ftr-418	1606	3	646	646	NUM
ftr-418	1606	4	,	,	PUNCT
ftr-418	1606	5	at	at	ADP
ftr-418	1606	6	8	8	NUM
ftr-418	1606	7	(	(	PUNCT
ftr-418	1606	8	1982	1982	NUM
ftr-418	1606	9	)	)	PUNCT
ftr-418	1606	10	,	,	PUNCT
ftr-418	1606	11	reprinted	reprint	VERB
ftr-418	1606	12	in	in	ADP
ftr-418	1606	13	1982	1982	NUM
ftr-418	1606	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-418	1606	15	.	.	PUNCT
ftr-418	1606	16	4580	4580	NUM
ftr-418	1606	17	,	,	PUNCT
ftr-418	1606	18	4586	4586	NUM
ftr-418	1606	19	.	.	PUNCT
ftr-418	1607	1	of	of	ADP
ftr-418	1607	2	course	course	NOUN
ftr-418	1607	3	,	,	PUNCT
ftr-418	1607	4	this	this	PRON
ftr-418	1607	5	is	be	AUX
ftr-418	1607	6	an	an	DET
ftr-418	1607	7	overly	overly	ADV
ftr-418	1607	8	simplistic	simplistic	ADJ
ftr-418	1607	9	view	view	NOUN
ftr-418	1607	10	of	of	ADP
ftr-418	1607	11	how	how	SCONJ
ftr-418	1607	12	states	state	NOUN
ftr-418	1607	13	obtained	obtain	VERB
ftr-418	1607	14	their	their	PRON
ftr-418	1607	15	tax	tax	NOUN
ftr-418	1607	16	exemptions	exemption	NOUN
ftr-418	1607	17	.	.	PUNCT
ftr-418	1608	1	see	see	VERB
ftr-418	1608	2	discussion	discussion	NOUN
ftr-418	1608	3	at	at	ADP
ftr-418	1608	4	supra	supra	PROPN
ftr-418	1608	5	part	part	PROPN
ftr-418	1608	6	iii	iii	PROPN
ftr-418	1608	7	.	.	PROPN
ftr-418	1609	1	for	for	ADP
ftr-418	1609	2	the	the	DET
ftr-418	1609	3	tribes	tribe	NOUN
ftr-418	1609	4	,	,	PUNCT
ftr-418	1609	5	rev	rev	PROPN
ftr-418	1609	6	.	.	PROPN
ftr-418	1610	1	rul	rul	PROPN
ftr-418	1610	2	.	.	PUNCT
ftr-418	1611	1	67	67	NUM
ftr-418	1611	2	-	-	SYM
ftr-418	1611	3	284	284	NUM
ftr-418	1611	4	is	be	AUX
ftr-418	1611	5	listed	list	VERB
ftr-418	1611	6	as	as	ADP
ftr-418	1611	7	providing	provide	VERB
ftr-418	1611	8	the	the	DET
ftr-418	1611	9	exemption	exemption	NOUN
ftr-418	1611	10	.	.	PUNCT
ftr-418	1612	1	s.	s.	PROPN
ftr-418	1612	2	rep	rep	PROPN
ftr-418	1612	3	.	.	PROPN
ftr-418	1613	1	no	no	INTJ
ftr-418	1613	2	.	.	NOUN
ftr-418	1614	1	97	97	NUM
ftr-418	1614	2	-	-	SYM
ftr-418	1614	3	646	646	NUM
ftr-418	1614	4	,	,	PUNCT
ftr-418	1614	5	at	at	ADP
ftr-418	1614	6	8	8	NUM
ftr-418	1614	7	(	(	PUNCT
ftr-418	1614	8	1982	1982	NUM
ftr-418	1614	9	)	)	PUNCT
ftr-418	1614	10	,	,	PUNCT
ftr-418	1614	11	reprinted	reprint	VERB
ftr-418	1614	12	in	in	ADP
ftr-418	1614	13	1982	1982	NUM
ftr-418	1614	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-418	1614	15	.	.	PUNCT
ftr-418	1614	16	4580	4580	NUM
ftr-418	1614	17	,	,	PUNCT
ftr-418	1614	18	4586	4586	NUM
ftr-418	1614	19	.	.	PUNCT
ftr-418	1615	1	269	269	NUM
ftr-418	1615	2	.	.	PUNCT
ftr-418	1615	3	rev	rev	PROPN
ftr-418	1615	4	.	.	PROPN
ftr-418	1615	5	rul	rul	PROPN
ftr-418	1615	6	.	.	PUNCT
ftr-418	1616	1	67	67	NUM
ftr-418	1616	2	-	-	SYM
ftr-418	1616	3	284	284	NUM
ftr-418	1616	4	,	,	PUNCT
ftr-418	1616	5	1967	1967	NUM
ftr-418	1616	6	-	-	SYM
ftr-418	1616	7	2	2	NUM
ftr-418	1616	8	c.b	c.b	PROPN
ftr-418	1616	9	.	.	PROPN
ftr-418	1616	10	55	55	NUM
ftr-418	1616	11	.	.	PUNCT
ftr-418	1617	1	see	see	VERB
ftr-418	1617	2	discussion	discussion	NOUN
ftr-418	1617	3	at	at	ADP
ftr-418	1617	4	supra	supra	PROPN
ftr-418	1617	5	part	part	PROPN
ftr-418	1617	6	ii.a.1	ii.a.1	NOUN
ftr-418	1617	7	.	.	PUNCT
ftr-418	1618	1	270	270	NUM
ftr-418	1618	2	.	.	PUNCT
ftr-418	1619	1	s.	s.	PROPN
ftr-418	1619	2	rep	rep	PROPN
ftr-418	1619	3	.	.	PROPN
ftr-418	1620	1	no	no	INTJ
ftr-418	1620	2	.	.	NOUN
ftr-418	1621	1	97	97	NUM
ftr-418	1621	2	-	-	SYM
ftr-418	1621	3	646	646	NUM
ftr-418	1621	4	,	,	PUNCT
ftr-418	1621	5	at	at	ADP
ftr-418	1621	6	12	12	NUM
ftr-418	1621	7	(	(	PUNCT
ftr-418	1621	8	1982	1982	NUM
ftr-418	1621	9	)	)	PUNCT
ftr-418	1621	10	,	,	PUNCT
ftr-418	1621	11	reprinted	reprint	VERB
ftr-418	1621	12	in	in	ADP
ftr-418	1621	13	1982	1982	NUM
ftr-418	1621	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-418	1621	15	.	.	PUNCT
ftr-418	1621	16	4580	4580	NUM
ftr-418	1621	17	,	,	PUNCT
ftr-418	1621	18	4590	4590	NUM
ftr-418	1621	19	.	.	PUNCT
ftr-418	1622	1	271	271	NUM
ftr-418	1622	2	.	.	PUNCT
ftr-418	1623	1	the	the	DET
ftr-418	1623	2	one	one	NUM
ftr-418	1623	3	finishing	finish	VERB
ftr-418	1623	4	touch	touch	NOUN
ftr-418	1623	5	that	that	PRON
ftr-418	1623	6	congress	congress	PROPN
ftr-418	1623	7	did	do	AUX
ftr-418	1623	8	feel	feel	VERB
ftr-418	1623	9	was	be	AUX
ftr-418	1623	10	necessary	necessary	ADJ
ftr-418	1623	11	to	to	PART
ftr-418	1623	12	align	align	VERB
ftr-418	1623	13	the	the	DET
ftr-418	1623	14	tax	tax	NOUN
ftr-418	1623	15	treatment	treatment	NOUN
ftr-418	1623	16	of	of	ADP
ftr-418	1623	17	tribes	tribe	NOUN
ftr-418	1623	18	and	and	CCONJ
ftr-418	1623	19	states	state	NOUN
ftr-418	1623	20	was	be	AUX
ftr-418	1623	21	the	the	DET
ftr-418	1623	22	provision	provision	NOUN
ftr-418	1623	23	of	of	ADP
ftr-418	1623	24	§	§	PROPN
ftr-418	1623	25	7871	7871	NUM
ftr-418	1623	26	treating	treat	VERB
ftr-418	1623	27	tribes	tribe	NOUN
ftr-418	1623	28	as	as	ADP
ftr-418	1623	29	states	state	NOUN
ftr-418	1623	30	for	for	ADP
ftr-418	1623	31	purposes	purpose	NOUN
ftr-418	1623	32	of	of	ADP
ftr-418	1623	33	applying	apply	VERB
ftr-418	1623	34	ubit	ubit	NOUN
ftr-418	1623	35	to	to	ADP
ftr-418	1623	36	the	the	DET
ftr-418	1623	37	unrelated	unrelated	ADJ
ftr-418	1623	38	income	income	NOUN
ftr-418	1623	39	of	of	ADP
ftr-418	1623	40	tribal	tribal	ADJ
ftr-418	1623	41	colleges	college	NOUN
ftr-418	1623	42	and	and	CCONJ
ftr-418	1623	43	universities	university	NOUN
ftr-418	1623	44	.	.	PUNCT
ftr-418	1624	1	see	see	VERB
ftr-418	1624	2	discussion	discussion	NOUN
ftr-418	1624	3	at	at	ADP
ftr-418	1624	4	supra	supra	PROPN
ftr-418	1624	5	part	part	PROPN
ftr-418	1624	6	ii.b.2	ii.b.2	PROPN
ftr-418	1624	7	.	.	PUNCT
ftr-418	1625	1	the	the	DET
ftr-418	1625	2	committee	committee	NOUN
ftr-418	1625	3	has	have	AUX
ftr-418	1625	4	concluded	conclude	VERB
ftr-418	1625	5	that	that	SCONJ
ftr-418	1625	6	,	,	PUNCT
ftr-418	1625	7	in	in	ADP
ftr-418	1625	8	order	order	NOUN
ftr-418	1625	9	to	to	PART
ftr-418	1625	10	facilitate	facilitate	VERB
ftr-418	1625	11	these	these	DET
ftr-418	1625	12	efforts	effort	NOUN
ftr-418	1625	13	of	of	ADP
ftr-418	1625	14	the	the	DET
ftr-418	1625	15	indian	indian	ADJ
ftr-418	1625	16	tribal	tribal	ADJ
ftr-418	1625	17	governments	government	NOUN
ftr-418	1625	18	that	that	PRON
ftr-418	1625	19	exercise	exercise	VERB
ftr-418	1625	20	such	such	ADJ
ftr-418	1625	21	sovereign	sovereign	ADJ
ftr-418	1625	22	powers	power	NOUN
ftr-418	1625	23	,	,	PUNCT
ftr-418	1625	24	it	it	PRON
ftr-418	1625	25	is	be	AUX
ftr-418	1625	26	appropriate	appropriate	ADJ
ftr-418	1625	27	to	to	PART
ftr-418	1625	28	provide	provide	VERB
ftr-418	1625	29	these	these	DET
ftr-418	1625	30	governments	government	NOUN
ftr-418	1625	31	with	with	ADP
ftr-418	1625	32	a	a	DET
ftr-418	1625	33	status	status	NOUN
ftr-418	1625	34	under	under	ADP
ftr-418	1625	35	the	the	DET
ftr-418	1625	36	internal	internal	ADJ
ftr-418	1625	37	revenue	revenue	NOUN
ftr-418	1625	38	code	code	NOUN
ftr-418	1625	39	similar	similar	ADJ
ftr-418	1625	40	to	to	ADP
ftr-418	1625	41	what	what	PRON
ftr-418	1625	42	is	be	AUX
ftr-418	1625	43	provided	provide	VERB
ftr-418	1625	44	for	for	ADP
ftr-418	1625	45	the	the	DET
ftr-418	1625	46	governments	government	NOUN
ftr-418	1625	47	of	of	ADP
ftr-418	1625	48	the	the	DET
ftr-418	1625	49	states	state	NOUN
ftr-418	1625	50	of	of	ADP
ftr-418	1625	51	the	the	DET
ftr-418	1625	52	united	united	PROPN
ftr-418	1625	53	states.266	states.266	PROPN
ftr-418	1625	54	of	of	ADP
ftr-418	1625	55	course	course	NOUN
ftr-418	1625	56	,	,	PUNCT
ftr-418	1625	57	the	the	DET
ftr-418	1625	58	1982	1982	NUM
ftr-418	1625	59	act	act	NOUN
ftr-418	1625	60	did	do	AUX
ftr-418	1625	61	not	not	PART
ftr-418	1625	62	address	address	VERB
ftr-418	1625	63	the	the	DET
ftr-418	1625	64	federal	federal	ADJ
ftr-418	1625	65	income	income	NOUN
ftr-418	1625	66	tax	tax	NOUN
ftr-418	1625	67	treatment	treatment	NOUN
ftr-418	1625	68	of	of	ADP
ftr-418	1625	69	tribes	tribe	NOUN
ftr-418	1625	70	–	–	PUNCT
ftr-418	1625	71	and	and	CCONJ
ftr-418	1625	72	thus	thus	ADV
ftr-418	1625	73	did	do	AUX
ftr-418	1625	74	not	not	PART
ftr-418	1625	75	state	state	VERB
ftr-418	1625	76	that	that	SCONJ
ftr-418	1625	77	tribes	tribe	NOUN
ftr-418	1625	78	would	would	AUX
ftr-418	1625	79	be	be	AUX
ftr-418	1625	80	treated	treat	VERB
ftr-418	1625	81	like	like	ADP
ftr-418	1625	82	states	state	NOUN
ftr-418	1625	83	for	for	ADP
ftr-418	1625	84	purposes	purpose	NOUN
ftr-418	1625	85	of	of	ADP
ftr-418	1625	86	the	the	DET
ftr-418	1625	87	federal	federal	ADJ
ftr-418	1625	88	income	income	NOUN
ftr-418	1625	89	tax	tax	NOUN
ftr-418	1625	90	.	.	PUNCT
ftr-418	1626	1	congress	congress	PROPN
ftr-418	1626	2	,	,	PUNCT
ftr-418	1626	3	however	however	ADV
ftr-418	1626	4	,	,	PUNCT
ftr-418	1626	5	did	do	AUX
ftr-418	1626	6	not	not	PART
ftr-418	1626	7	need	need	VERB
ftr-418	1626	8	to267	to267	NOUN
ftr-418	1626	9	say	say	VERB
ftr-418	1626	10	anything	anything	PRON
ftr-418	1626	11	on	on	ADP
ftr-418	1626	12	this	this	DET
ftr-418	1626	13	front	front	NOUN
ftr-418	1626	14	.	.	PUNCT
ftr-418	1627	1	the	the	DET
ftr-418	1627	2	legislative	legislative	ADJ
ftr-418	1627	3	history	history	NOUN
ftr-418	1627	4	acknowledged	acknowledge	VERB
ftr-418	1627	5	that	that	SCONJ
ftr-418	1627	6	both	both	DET
ftr-418	1627	7	states	state	NOUN
ftr-418	1627	8	and	and	CCONJ
ftr-418	1627	9	tribes	tribe	NOUN
ftr-418	1627	10	were	be	AUX
ftr-418	1627	11	both	both	PRON
ftr-418	1627	12	generally	generally	ADV
ftr-418	1627	13	exempt	exempt	ADJ
ftr-418	1627	14	from	from	ADP
ftr-418	1627	15	the	the	DET
ftr-418	1627	16	federal	federal	ADJ
ftr-418	1627	17	income	income	NOUN
ftr-418	1627	18	tax	tax	NOUN
ftr-418	1627	19	(	(	PUNCT
ftr-418	1627	20	under	under	ADP
ftr-418	1627	21	different	different	ADJ
ftr-418	1627	22	authorities	authority	NOUN
ftr-418	1627	23	)	)	PUNCT
ftr-418	1627	24	prior	prior	ADV
ftr-418	1627	25	to	to	ADP
ftr-418	1627	26	the	the	DET
ftr-418	1627	27	1982	1982	NUM
ftr-418	1627	28	act	act	NOUN
ftr-418	1627	29	.	.	PUNCT
ftr-418	1628	1	further	far	ADV
ftr-418	1628	2	,	,	PUNCT
ftr-418	1628	3	congress	congress	PROPN
ftr-418	1628	4	made	make	VERB
ftr-418	1628	5	it	it	PRON
ftr-418	1628	6	clear268	clear268	PROPN
ftr-418	1628	7	that	that	PRON
ftr-418	1628	8	revenue	revenue	NOUN
ftr-418	1628	9	ruling	rule	VERB
ftr-418	1628	10	67	67	NUM
ftr-418	1628	11	-	-	SYM
ftr-418	1628	12	284	284	NUM
ftr-418	1628	13	,	,	PUNCT
ftr-418	1628	14	acknowledging	acknowledge	VERB
ftr-418	1628	15	the	the	DET
ftr-418	1628	16	tax	tax	NOUN
ftr-418	1628	17	-	-	PUNCT
ftr-418	1628	18	exempt	exempt	ADJ
ftr-418	1628	19	status	status	NOUN
ftr-418	1628	20	of	of	ADP
ftr-418	1628	21	the269	the269	PROPN
ftr-418	1628	22	tribes	tribe	NOUN
ftr-418	1628	23	,	,	PUNCT
ftr-418	1628	24	remained	remain	VERB
ftr-418	1628	25	untouched	untouched	ADJ
ftr-418	1628	26	by	by	ADP
ftr-418	1628	27	the	the	DET
ftr-418	1628	28	1982	1982	NUM
ftr-418	1628	29	act	act	NOUN
ftr-418	1628	30	.	.	PUNCT
ftr-418	1629	1	thus	thus	ADV
ftr-418	1629	2	,	,	PUNCT
ftr-418	1629	3	congress	congress	PROPN
ftr-418	1629	4	noted	note	VERB
ftr-418	1629	5	that	that	SCONJ
ftr-418	1629	6	tribes270	tribes270	PROPN
ftr-418	1629	7	and	and	CCONJ
ftr-418	1629	8	states	state	NOUN
ftr-418	1629	9	both	both	PRON
ftr-418	1629	10	enjoyed	enjoy	VERB
ftr-418	1629	11	similar	similar	ADJ
ftr-418	1629	12	exemptions	exemption	NOUN
ftr-418	1629	13	from	from	ADP
ftr-418	1629	14	the	the	DET
ftr-418	1629	15	federal	federal	ADJ
ftr-418	1629	16	income	income	NOUN
ftr-418	1629	17	tax	tax	NOUN
ftr-418	1629	18	–	–	PUNCT
ftr-418	1629	19	albeit	albeit	SCONJ
ftr-418	1629	20	under	under	ADP
ftr-418	1629	21	different	different	ADJ
ftr-418	1629	22	authorities	authority	NOUN
ftr-418	1629	23	–	–	PUNCT
ftr-418	1629	24	and	and	CCONJ
ftr-418	1629	25	chose	choose	VERB
ftr-418	1629	26	to	to	PART
ftr-418	1629	27	leave	leave	VERB
ftr-418	1629	28	those	those	PRON
ftr-418	1629	29	separate	separate	ADJ
ftr-418	1629	30	–	–	PUNCT
ftr-418	1629	31	but	but	CCONJ
ftr-418	1629	32	substantially	substantially	ADV
ftr-418	1629	33	equal	equal	ADJ
ftr-418	1629	34	–	–	PUNCT
ftr-418	1629	35	exemptions	exemption	NOUN
ftr-418	1629	36	in	in	ADP
ftr-418	1629	37	place	place	NOUN
ftr-418	1629	38	.	.	PUNCT
ftr-418	1630	1	this	this	PRON
ftr-418	1630	2	seems	seem	VERB
ftr-418	1630	3	to	to	PART
ftr-418	1630	4	imply	imply	VERB
ftr-418	1630	5	that	that	SCONJ
ftr-418	1630	6	congress	congress	PROPN
ftr-418	1630	7	,	,	PUNCT
ftr-418	1630	8	in	in	ADP
ftr-418	1630	9	aligning	align	VERB
ftr-418	1630	10	the	the	DET
ftr-418	1630	11	tax	tax	NOUN
ftr-418	1630	12	treatment	treatment	NOUN
ftr-418	1630	13	of	of	ADP
ftr-418	1630	14	the	the	DET
ftr-418	1630	15	tribes	tribe	NOUN
ftr-418	1630	16	and	and	CCONJ
ftr-418	1630	17	the	the	DET
ftr-418	1630	18	states	state	NOUN
ftr-418	1630	19	,	,	PUNCT
ftr-418	1630	20	did	do	AUX
ftr-418	1630	21	not	not	PART
ftr-418	1630	22	feel	feel	VERB
ftr-418	1630	23	it	it	PRON
ftr-418	1630	24	was	be	AUX
ftr-418	1630	25	necessary	necessary	ADJ
ftr-418	1630	26	to	to	PART
ftr-418	1630	27	explicitly	explicitly	ADV
ftr-418	1630	28	align	align	VERB
ftr-418	1630	29	these	these	DET
ftr-418	1630	30	exemptions	exemption	NOUN
ftr-418	1630	31	in	in	ADP
ftr-418	1630	32	the	the	DET
ftr-418	1630	33	1982	1982	NUM
ftr-418	1630	34	act	act	NOUN
ftr-418	1630	35	since	since	SCONJ
ftr-418	1630	36	they	they	PRON
ftr-418	1630	37	were	be	AUX
ftr-418	1630	38	already	already	ADV
ftr-418	1630	39	,	,	PUNCT
ftr-418	1630	40	in	in	ADP
ftr-418	1630	41	reality	reality	NOUN
ftr-418	1630	42	,	,	PUNCT
ftr-418	1630	43	aligned	align	VERB
ftr-418	1630	44	.	.	PUNCT
ftr-418	1631	1	reading	read	VERB
ftr-418	1631	2	the	the	DET
ftr-418	1631	3	legislative	legislative	ADJ
ftr-418	1631	4	history	history	NOUN
ftr-418	1631	5	in	in	ADP
ftr-418	1631	6	this	this	DET
ftr-418	1631	7	way	way	NOUN
ftr-418	1631	8	,	,	PUNCT
ftr-418	1631	9	it271	it271	PROPN
ftr-418	1631	10	appears	appear	VERB
ftr-418	1631	11	that	that	SCONJ
ftr-418	1631	12	congress	congress	PROPN
ftr-418	1631	13	,	,	PUNCT
ftr-418	1631	14	in	in	ADP
ftr-418	1631	15	light	light	NOUN
ftr-418	1631	16	of	of	ADP
ftr-418	1631	17	federal	federal	ADJ
ftr-418	1631	18	indian	indian	ADJ
ftr-418	1631	19	policy	policy	NOUN
ftr-418	1631	20	,	,	PUNCT
ftr-418	1631	21	wanted	want	VERB
ftr-418	1631	22	tribes	tribe	NOUN
ftr-418	1631	23	and	and	CCONJ
ftr-418	1631	24	states	state	NOUN
ftr-418	1631	25	to	to	PART
ftr-418	1631	26	be	be	AUX
ftr-418	1631	27	on	on	ADP
ftr-418	1631	28	an	an	DET
ftr-418	1631	29	equal	equal	ADJ
ftr-418	1631	30	footing	footing	NOUN
ftr-418	1631	31	for	for	ADP
ftr-418	1631	32	federal	federal	ADJ
ftr-418	1631	33	tax	tax	NOUN
ftr-418	1631	34	purposes	purpose	NOUN
ftr-418	1631	35	,	,	PUNCT
ftr-418	1631	36	even	even	ADV
ftr-418	1631	37	though	though	SCONJ
ftr-418	1631	38	a	a	DET
ftr-418	1631	39	provision	provision	NOUN
ftr-418	1631	40	to	to	ADP
ftr-418	1631	41	that	that	DET
ftr-418	1631	42	effect	effect	NOUN
ftr-418	1631	43	was	be	AUX
ftr-418	1631	44	not	not	PART
ftr-418	1631	45	included	include	VERB
ftr-418	1631	46	in	in	ADP
ftr-418	1631	47	the	the	DET
ftr-418	1631	48	1982	1982	NUM
ftr-418	1631	49	act	act	NOUN
ftr-418	1631	50	.	.	PUNCT
ftr-418	1632	1	in	in	ADP
ftr-418	1632	2	the	the	DET
ftr-418	1632	3	twenty	twenty	NUM
ftr-418	1632	4	years	year	NOUN
ftr-418	1632	5	since	since	SCONJ
ftr-418	1632	6	the	the	DET
ftr-418	1632	7	1982	1982	NUM
ftr-418	1632	8	act	act	NOUN
ftr-418	1632	9	became	become	VERB
ftr-418	1632	10	law	law	NOUN
ftr-418	1632	11	,	,	PUNCT
ftr-418	1632	12	overall	overall	ADJ
ftr-418	1632	13	federal	federal	ADJ
ftr-418	1632	14	indian	indian	ADJ
ftr-418	1632	15	policy	policy	NOUN
ftr-418	1632	16	has	have	AUX
ftr-418	1632	17	not	not	PART
ftr-418	1632	18	substantially	substantially	ADV
ftr-418	1632	19	changed	change	VERB
ftr-418	1632	20	.	.	PUNCT
ftr-418	1633	1	as	as	SCONJ
ftr-418	1633	2	noted	note	VERB
ftr-418	1633	3	above	above	ADP
ftr-418	1633	4	,	,	PUNCT
ftr-418	1633	5	sovereignty	sovereignty	NOUN
ftr-418	1633	6	and	and	CCONJ
ftr-418	1633	7	self	self	NOUN
ftr-418	1633	8	-	-	PUNCT
ftr-418	1633	9	determination	determination	NOUN
ftr-418	1633	10	are	be	AUX
ftr-418	1633	11	still	still	ADV
ftr-418	1633	12	the	the	DET
ftr-418	1633	13	hallmarks	hallmark	NOUN
ftr-418	1633	14	of	of	ADP
ftr-418	1633	15	modern	modern	ADJ
ftr-418	1633	16	federal	federal	ADJ
ftr-418	1633	17	indian	indian	ADJ
ftr-418	1633	18	policy	policy	NOUN
ftr-418	1633	19	.	.	PUNCT
ftr-418	1634	1	therefore	therefore	ADV
ftr-418	1634	2	,	,	PUNCT
ftr-418	1634	3	taxing	tax	VERB
ftr-418	1634	4	the	the	DET
ftr-418	1634	5	indian	indian	ADJ
ftr-418	1634	6	tribes	tribe	NOUN
ftr-418	1634	7	would	would	AUX
ftr-418	1634	8	disrupt	disrupt	VERB
ftr-418	1634	9	the	the	DET
ftr-418	1634	10	alignment	alignment	NOUN
ftr-418	1634	11	of	of	ADP
ftr-418	1634	12	indian	indian	ADJ
ftr-418	1634	13	policy	policy	NOUN
ftr-418	1634	14	and	and	CCONJ
ftr-418	1634	15	tax	tax	NOUN
ftr-418	1634	16	policy	policy	NOUN
ftr-418	1634	17	in	in	ADP
ftr-418	1634	18	place	place	NOUN
ftr-418	1634	19	since	since	SCONJ
ftr-418	1634	20	the	the	DET
ftr-418	1634	21	1982	1982	NUM
ftr-418	1634	22	act	act	NOUN
ftr-418	1634	23	.	.	PUNCT
ftr-418	1635	1	396	396	NUM
ftr-418	1635	2	florida	florida	PROPN
ftr-418	1635	3	tax	tax	NOUN
ftr-418	1635	4	review	review	NOUN
ftr-418	1635	5	[	[	X
ftr-418	1635	6	vol.6:4	vol.6:4	DET
ftr-418	1635	7	272	272	NUM
ftr-418	1635	8	.	.	PUNCT
ftr-418	1635	9	see	see	VERB
ftr-418	1635	10	supra	supra	PROPN
ftr-418	1635	11	notes	note	VERB
ftr-418	1635	12	147	147	NUM
ftr-418	1635	13	and	and	CCONJ
ftr-418	1635	14	235	235	NUM
ftr-418	1635	15	.	.	NOUN
ftr-418	1635	16	273	273	NUM
ftr-418	1635	17	.	.	PUNCT
ftr-418	1636	1	see	see	VERB
ftr-418	1636	2	supra	supra	PROPN
ftr-418	1636	3	note	note	PROPN
ftr-418	1636	4	30	30	NUM
ftr-418	1636	5	.	.	NOUN
ftr-418	1636	6	274	274	NUM
ftr-418	1636	7	.	.	PUNCT
ftr-418	1637	1	see	see	VERB
ftr-418	1637	2	supra	supra	PROPN
ftr-418	1637	3	note	note	PROPN
ftr-418	1637	4	30	30	NUM
ftr-418	1637	5	.	.	PUNCT
ftr-418	1638	1	aside	aside	ADV
ftr-418	1638	2	from	from	ADP
ftr-418	1638	3	the	the	DET
ftr-418	1638	4	tax	tax	NOUN
ftr-418	1638	5	issue	issue	NOUN
ftr-418	1638	6	,	,	PUNCT
ftr-418	1638	7	a	a	DET
ftr-418	1638	8	broader	broad	ADJ
ftr-418	1638	9	perception	perception	NOUN
ftr-418	1638	10	problem	problem	NOUN
ftr-418	1638	11	should	should	AUX
ftr-418	1638	12	be	be	AUX
ftr-418	1638	13	noted	note	VERB
ftr-418	1638	14	.	.	PUNCT
ftr-418	1639	1	there	there	PRON
ftr-418	1639	2	is	be	VERB
ftr-418	1639	3	a	a	DET
ftr-418	1639	4	perception	perception	NOUN
ftr-418	1639	5	that	that	SCONJ
ftr-418	1639	6	certain	certain	ADJ
ftr-418	1639	7	tribes	tribe	NOUN
ftr-418	1639	8	(	(	PUNCT
ftr-418	1639	9	particularly	particularly	ADV
ftr-418	1639	10	newly	newly	ADV
ftr-418	1639	11	recognized	recognize	VERB
ftr-418	1639	12	tribes	tribe	NOUN
ftr-418	1639	13	in	in	ADP
ftr-418	1639	14	the	the	DET
ftr-418	1639	15	east	east	NOUN
ftr-418	1639	16	)	)	PUNCT
ftr-418	1639	17	with	with	ADP
ftr-418	1639	18	large	large	ADJ
ftr-418	1639	19	casinos	casino	NOUN
ftr-418	1639	20	are	be	AUX
ftr-418	1639	21	not	not	PART
ftr-418	1639	22	“	"	PUNCT
ftr-418	1639	23	real	real	ADJ
ftr-418	1639	24	”	"	PUNCT
ftr-418	1639	25	indians	indians	PROPN
ftr-418	1639	26	but	but	CCONJ
ftr-418	1639	27	rather	rather	ADV
ftr-418	1639	28	are	be	AUX
ftr-418	1639	29	“	"	PUNCT
ftr-418	1639	30	phony	phony	ADJ
ftr-418	1639	31	indians	indians	PROPN
ftr-418	1639	32	.	.	PUNCT
ftr-418	1639	33	.	.	PUNCT
ftr-418	1639	34	.	.	PUNCT
ftr-418	1640	1	fronting	front	VERB
ftr-418	1640	2	for	for	ADP
ftr-418	1640	3	gambling	gambling	NOUN
ftr-418	1640	4	interests	interest	NOUN
ftr-418	1640	5	.	.	PUNCT
ftr-418	1640	6	”	"	PUNCT
ftr-418	1641	1	rick	rick	PROPN
ftr-418	1641	2	green	green	PROPN
ftr-418	1641	3	,	,	PUNCT
ftr-418	1641	4	tribal	tribal	ADJ
ftr-418	1641	5	leaders	leader	NOUN
ftr-418	1641	6	decries	decry	VERB
ftr-418	1641	7	‘	'	PUNCT
ftr-418	1641	8	scare	scare	NOUN
ftr-418	1641	9	tactics	tactic	NOUN
ftr-418	1641	10	’	'	PUNCT
ftr-418	1641	11	,	,	PUNCT
ftr-418	1641	12	hartford	hartford	PROPN
ftr-418	1641	13	courant	courant	PROPN
ftr-418	1641	14	,	,	PUNCT
ftr-418	1641	15	nov	nov	PROPN
ftr-418	1641	16	.	.	PROPN
ftr-418	1641	17	13	13	NUM
ftr-418	1641	18	,	,	PUNCT
ftr-418	1641	19	2002	2002	NUM
ftr-418	1641	20	,	,	PUNCT
ftr-418	1641	21	at	at	ADP
ftr-418	1641	22	b1	b1	NOUN
ftr-418	1641	23	.	.	PUNCT
ftr-418	1642	1	this	this	DET
ftr-418	1642	2	notion	notion	NOUN
ftr-418	1642	3	was	be	AUX
ftr-418	1642	4	advanced	advance	VERB
ftr-418	1642	5	by	by	ADP
ftr-418	1642	6	a	a	DET
ftr-418	1642	7	recent	recent	ADJ
ftr-418	1642	8	book	book	NOUN
ftr-418	1642	9	questioning	question	VERB
ftr-418	1642	10	the	the	DET
ftr-418	1642	11	heritage	heritage	NOUN
ftr-418	1642	12	of	of	ADP
ftr-418	1642	13	the	the	DET
ftr-418	1642	14	mashantucket	mashantucket	NOUN
ftr-418	1642	15	pequot	pequot	PROPN
ftr-418	1642	16	tribe	tribe	PROPN
ftr-418	1642	17	(	(	PUNCT
ftr-418	1642	18	which	which	PRON
ftr-418	1642	19	owns	own	VERB
ftr-418	1642	20	the	the	DET
ftr-418	1642	21	foxwoods	foxwood	NOUN
ftr-418	1642	22	casino	casino	NOUN
ftr-418	1642	23	in	in	ADP
ftr-418	1642	24	ledyard	ledyard	NOUN
ftr-418	1642	25	,	,	PUNCT
ftr-418	1642	26	connecticut	connecticut	PROPN
ftr-418	1642	27	)	)	PUNCT
ftr-418	1642	28	.	.	PUNCT
ftr-418	1643	1	see	see	VERB
ftr-418	1643	2	jeff	jeff	PROPN
ftr-418	1643	3	benedict	benedict	PROPN
ftr-418	1643	4	,	,	PUNCT
ftr-418	1643	5	without	without	ADP
ftr-418	1643	6	reservation	reservation	NOUN
ftr-418	1643	7	1	1	NUM
ftr-418	1643	8	-	-	SYM
ftr-418	1643	9	4	4	NUM
ftr-418	1643	10	(	(	PUNCT
ftr-418	1643	11	2000	2000	NUM
ftr-418	1643	12	)	)	PUNCT
ftr-418	1643	13	(	(	PUNCT
ftr-418	1643	14	reporting	report	VERB
ftr-418	1643	15	,	,	PUNCT
ftr-418	1643	16	for	for	ADP
ftr-418	1643	17	example	example	NOUN
ftr-418	1643	18	,	,	PUNCT
ftr-418	1643	19	that	that	SCONJ
ftr-418	1643	20	a	a	DET
ftr-418	1643	21	future	future	ADJ
ftr-418	1643	22	tribal	tribal	ADJ
ftr-418	1643	23	chairman	chairman	NOUN
ftr-418	1643	24	listed	list	VERB
ftr-418	1643	25	himself	himself	PRON
ftr-418	1643	26	as	as	ADP
ftr-418	1643	27	being	be	AUX
ftr-418	1643	28	“	"	PUNCT
ftr-418	1643	29	white	white	ADJ
ftr-418	1643	30	”	"	PUNCT
ftr-418	1643	31	on	on	ADP
ftr-418	1643	32	a	a	DET
ftr-418	1643	33	1969	1969	NUM
ftr-418	1643	34	marriage	marriage	NOUN
ftr-418	1643	35	license	license	NOUN
ftr-418	1643	36	application	application	NOUN
ftr-418	1643	37	)	)	PUNCT
ftr-418	1643	38	.	.	PUNCT
ftr-418	1644	1	for	for	ADP
ftr-418	1644	2	an	an	DET
ftr-418	1644	3	opposing	opposing	ADJ
ftr-418	1644	4	viewpoint	viewpoint	NOUN
ftr-418	1644	5	on	on	ADP
ftr-418	1644	6	this	this	DET
ftr-418	1644	7	5	5	NUM
ftr-418	1644	8	.	.	PUNCT
ftr-418	1644	9	summary	summary	NOUN
ftr-418	1644	10	–	–	PUNCT
ftr-418	1644	11	tribes	tribe	NOUN
ftr-418	1644	12	are	be	AUX
ftr-418	1644	13	really	really	ADV
ftr-418	1644	14	more	more	ADV
ftr-418	1644	15	like	like	ADP
ftr-418	1644	16	states	state	NOUN
ftr-418	1644	17	than	than	SCONJ
ftr-418	1644	18	they	they	PRON
ftr-418	1644	19	are	be	AUX
ftr-418	1644	20	private	private	ADJ
ftr-418	1644	21	businesses	business	NOUN
ftr-418	1644	22	.	.	PUNCT
ftr-418	1645	1	states	state	NOUN
ftr-418	1645	2	are	be	AUX
ftr-418	1645	3	just	just	ADV
ftr-418	1645	4	as	as	ADV
ftr-418	1645	5	aggressive	aggressive	ADJ
ftr-418	1645	6	as	as	ADP
ftr-418	1645	7	(	(	PUNCT
ftr-418	1645	8	and	and	CCONJ
ftr-418	1645	9	compete	compete	VERB
ftr-418	1645	10	with	with	ADP
ftr-418	1645	11	)	)	PUNCT
ftr-418	1645	12	indian	indian	ADJ
ftr-418	1645	13	tribes	tribe	NOUN
ftr-418	1645	14	in	in	ADP
ftr-418	1645	15	their	their	PRON
ftr-418	1645	16	commercial	commercial	ADJ
ftr-418	1645	17	endeavors	endeavor	NOUN
ftr-418	1645	18	–	–	PUNCT
ftr-418	1645	19	particularly	particularly	ADV
ftr-418	1645	20	when	when	SCONJ
ftr-418	1645	21	it	it	PRON
ftr-418	1645	22	comes	come	VERB
ftr-418	1645	23	to	to	ADP
ftr-418	1645	24	gambling	gambling	NOUN
ftr-418	1645	25	.	.	PUNCT
ftr-418	1646	1	furthermore	furthermore	ADV
ftr-418	1646	2	,	,	PUNCT
ftr-418	1646	3	federal	federal	ADJ
ftr-418	1646	4	indian	indian	ADJ
ftr-418	1646	5	policy	policy	NOUN
ftr-418	1646	6	views	view	VERB
ftr-418	1646	7	tribes	tribe	NOUN
ftr-418	1646	8	as	as	ADP
ftr-418	1646	9	self	self	NOUN
ftr-418	1646	10	-	-	PUNCT
ftr-418	1646	11	determinative	determinative	ADJ
ftr-418	1646	12	governments	government	NOUN
ftr-418	1646	13	that	that	PRON
ftr-418	1646	14	should	should	AUX
ftr-418	1646	15	have	have	VERB
ftr-418	1646	16	the	the	DET
ftr-418	1646	17	opportunity	opportunity	NOUN
ftr-418	1646	18	to	to	PART
ftr-418	1646	19	pursue	pursue	VERB
ftr-418	1646	20	economic	economic	ADJ
ftr-418	1646	21	development	development	NOUN
ftr-418	1646	22	activities	activity	NOUN
ftr-418	1646	23	.	.	PUNCT
ftr-418	1647	1	tax	tax	NOUN
ftr-418	1647	2	policy	policy	NOUN
ftr-418	1647	3	–	–	PUNCT
ftr-418	1647	4	evidenced	evidence	VERB
ftr-418	1647	5	by	by	ADP
ftr-418	1647	6	the	the	DET
ftr-418	1647	7	1982	1982	NUM
ftr-418	1647	8	act	act	NOUN
ftr-418	1647	9	–	–	PUNCT
ftr-418	1647	10	has	have	AUX
ftr-418	1647	11	and	and	CCONJ
ftr-418	1647	12	should	should	AUX
ftr-418	1647	13	continue	continue	VERB
ftr-418	1647	14	to	to	PART
ftr-418	1647	15	follow	follow	VERB
ftr-418	1647	16	this	this	DET
ftr-418	1647	17	federal	federal	ADJ
ftr-418	1647	18	indian	indian	ADJ
ftr-418	1647	19	policy	policy	NOUN
ftr-418	1647	20	of	of	ADP
ftr-418	1647	21	self	self	NOUN
ftr-418	1647	22	-	-	PUNCT
ftr-418	1647	23	determination	determination	NOUN
ftr-418	1647	24	.	.	PUNCT
ftr-418	1648	1	all	all	PRON
ftr-418	1648	2	of	of	ADP
ftr-418	1648	3	this	this	PRON
ftr-418	1648	4	shows	show	VERB
ftr-418	1648	5	that	that	SCONJ
ftr-418	1648	6	tribes	tribe	NOUN
ftr-418	1648	7	should	should	AUX
ftr-418	1648	8	be	be	AUX
ftr-418	1648	9	taxed	tax	VERB
ftr-418	1648	10	like	like	ADP
ftr-418	1648	11	states	state	NOUN
ftr-418	1648	12	.	.	PUNCT
ftr-418	1649	1	since	since	SCONJ
ftr-418	1649	2	states	state	NOUN
ftr-418	1649	3	are	be	AUX
ftr-418	1649	4	not	not	PART
ftr-418	1649	5	taxed	tax	VERB
ftr-418	1649	6	under	under	ADP
ftr-418	1649	7	current	current	ADJ
ftr-418	1649	8	law	law	NOUN
ftr-418	1649	9	,	,	PUNCT
ftr-418	1649	10	neither	neither	CCONJ
ftr-418	1649	11	should	should	AUX
ftr-418	1649	12	tribes	tribe	NOUN
ftr-418	1649	13	.	.	PUNCT
ftr-418	1650	1	of	of	ADP
ftr-418	1650	2	course	course	ADV
ftr-418	1650	3	,	,	PUNCT
ftr-418	1650	4	keeping	keep	VERB
ftr-418	1650	5	tribes	tribe	NOUN
ftr-418	1650	6	and	and	CCONJ
ftr-418	1650	7	states	state	NOUN
ftr-418	1650	8	aligned	align	VERB
ftr-418	1650	9	from	from	ADP
ftr-418	1650	10	a	a	DET
ftr-418	1650	11	tax	tax	NOUN
ftr-418	1650	12	standpoint	standpoint	NOUN
ftr-418	1650	13	fails	fail	VERB
ftr-418	1650	14	to	to	PART
ftr-418	1650	15	address	address	VERB
ftr-418	1650	16	the	the	DET
ftr-418	1650	17	unfair	unfair	ADJ
ftr-418	1650	18	competition	competition	NOUN
ftr-418	1650	19	problem	problem	NOUN
ftr-418	1650	20	that	that	PRON
ftr-418	1650	21	admittedly	admittedly	ADV
ftr-418	1650	22	exists	exist	VERB
ftr-418	1650	23	between	between	ADP
ftr-418	1650	24	tribes	tribe	NOUN
ftr-418	1650	25	and	and	CCONJ
ftr-418	1650	26	commercial	commercial	ADJ
ftr-418	1650	27	businesses	business	NOUN
ftr-418	1650	28	.	.	PUNCT
ftr-418	1651	1	however	however	ADV
ftr-418	1651	2	,	,	PUNCT
ftr-418	1651	3	this	this	DET
ftr-418	1651	4	problem	problem	NOUN
ftr-418	1651	5	has	have	AUX
ftr-418	1651	6	existed	exist	VERB
ftr-418	1651	7	for	for	ADP
ftr-418	1651	8	years	year	NOUN
ftr-418	1651	9	between	between	ADP
ftr-418	1651	10	states	state	NOUN
ftr-418	1651	11	and	and	CCONJ
ftr-418	1651	12	commercial	commercial	ADJ
ftr-418	1651	13	businesses	business	NOUN
ftr-418	1651	14	–	–	PUNCT
ftr-418	1651	15	and	and	CCONJ
ftr-418	1651	16	yet	yet	ADV
ftr-418	1651	17	congress	congress	PROPN
ftr-418	1651	18	,	,	PUNCT
ftr-418	1651	19	with	with	ADP
ftr-418	1651	20	one	one	NUM
ftr-418	1651	21	exception	exception	NOUN
ftr-418	1651	22	,	,	PUNCT
ftr-418	1651	23	has	have	AUX
ftr-418	1651	24	never	never	ADV
ftr-418	1651	25	sought	seek	VERB
ftr-418	1651	26	to	to	PART
ftr-418	1651	27	tax	tax	VERB
ftr-418	1651	28	the	the	DET
ftr-418	1651	29	states	state	NOUN
ftr-418	1651	30	.	.	PUNCT
ftr-418	1652	1	the	the	DET
ftr-418	1652	2	unfair	unfair	ADJ
ftr-418	1652	3	competition	competition	NOUN
ftr-418	1652	4	problem	problem	NOUN
ftr-418	1652	5	can	can	AUX
ftr-418	1652	6	not	not	PART
ftr-418	1652	7	be	be	AUX
ftr-418	1652	8	solved	solve	VERB
ftr-418	1652	9	by	by	ADP
ftr-418	1652	10	singling	single	VERB
ftr-418	1652	11	out	out	ADP
ftr-418	1652	12	tribes	tribe	NOUN
ftr-418	1652	13	for	for	ADP
ftr-418	1652	14	taxation	taxation	NOUN
ftr-418	1652	15	.	.	PUNCT
ftr-418	1653	1	rather	rather	ADV
ftr-418	1653	2	,	,	PUNCT
ftr-418	1653	3	both	both	PRON
ftr-418	1653	4	states	state	NOUN
ftr-418	1653	5	and	and	CCONJ
ftr-418	1653	6	tribes	tribe	NOUN
ftr-418	1653	7	would	would	AUX
ftr-418	1653	8	need	need	VERB
ftr-418	1653	9	to	to	PART
ftr-418	1653	10	be	be	AUX
ftr-418	1653	11	subject	subject	ADJ
ftr-418	1653	12	to	to	ADP
ftr-418	1653	13	taxation	taxation	NOUN
ftr-418	1653	14	on	on	ADP
ftr-418	1653	15	their	their	PRON
ftr-418	1653	16	commercial	commercial	ADJ
ftr-418	1653	17	income	income	NOUN
ftr-418	1653	18	to	to	PART
ftr-418	1653	19	truly	truly	ADV
ftr-418	1653	20	address	address	VERB
ftr-418	1653	21	the	the	DET
ftr-418	1653	22	issue	issue	NOUN
ftr-418	1653	23	.	.	PUNCT
ftr-418	1654	1	if	if	SCONJ
ftr-418	1654	2	states	state	NOUN
ftr-418	1654	3	were	be	AUX
ftr-418	1654	4	subjected	subject	VERB
ftr-418	1654	5	to	to	ADP
ftr-418	1654	6	tax	tax	NOUN
ftr-418	1654	7	,	,	PUNCT
ftr-418	1654	8	tribes	tribe	NOUN
ftr-418	1654	9	should	should	AUX
ftr-418	1654	10	be	be	AUX
ftr-418	1654	11	as	as	ADV
ftr-418	1654	12	well	well	ADV
ftr-418	1654	13	.	.	PUNCT
ftr-418	1655	1	this	this	PRON
ftr-418	1655	2	is	be	AUX
ftr-418	1655	3	very	very	ADV
ftr-418	1655	4	unlikely	unlikely	ADJ
ftr-418	1655	5	to	to	PART
ftr-418	1655	6	happen	happen	VERB
ftr-418	1655	7	,	,	PUNCT
ftr-418	1655	8	given	give	VERB
ftr-418	1655	9	the	the	DET
ftr-418	1655	10	political	political	ADJ
ftr-418	1655	11	clout	clout	NOUN
ftr-418	1655	12	of	of	ADP
ftr-418	1655	13	the	the	DET
ftr-418	1655	14	states	state	NOUN
ftr-418	1655	15	.	.	PUNCT
ftr-418	1656	1	therefore,272	therefore,272	VERB
ftr-418	1656	2	the	the	DET
ftr-418	1656	3	best	good	ADJ
ftr-418	1656	4	we	we	PRON
ftr-418	1656	5	can	can	AUX
ftr-418	1656	6	hope	hope	VERB
ftr-418	1656	7	to	to	PART
ftr-418	1656	8	do	do	VERB
ftr-418	1656	9	at	at	ADP
ftr-418	1656	10	this	this	DET
ftr-418	1656	11	point	point	NOUN
ftr-418	1656	12	is	be	AUX
ftr-418	1656	13	to	to	PART
ftr-418	1656	14	simply	simply	ADV
ftr-418	1656	15	keep	keep	VERB
ftr-418	1656	16	tribes	tribe	NOUN
ftr-418	1656	17	and	and	CCONJ
ftr-418	1656	18	states	state	NOUN
ftr-418	1656	19	on	on	ADP
ftr-418	1656	20	an	an	DET
ftr-418	1656	21	equal	equal	ADJ
ftr-418	1656	22	tax	tax	NOUN
ftr-418	1656	23	footing	footing	NOUN
ftr-418	1656	24	.	.	PUNCT
ftr-418	1657	1	to	to	PART
ftr-418	1657	2	do	do	AUX
ftr-418	1657	3	otherwise	otherwise	ADV
ftr-418	1657	4	would	would	AUX
ftr-418	1657	5	add	add	VERB
ftr-418	1657	6	more	more	ADJ
ftr-418	1657	7	inconsistency	inconsistency	NOUN
ftr-418	1657	8	to	to	ADP
ftr-418	1657	9	a	a	DET
ftr-418	1657	10	taxing	tax	VERB
ftr-418	1657	11	regime	regime	NOUN
ftr-418	1657	12	already	already	ADV
ftr-418	1657	13	plagued	plague	VERB
ftr-418	1657	14	by	by	ADP
ftr-418	1657	15	horizontal	horizontal	ADJ
ftr-418	1657	16	equity	equity	NOUN
ftr-418	1657	17	problems	problem	NOUN
ftr-418	1657	18	–	–	PUNCT
ftr-418	1657	19	namely	namely	ADV
ftr-418	1657	20	the	the	DET
ftr-418	1657	21	inconsistent	inconsistent	ADJ
ftr-418	1657	22	treatment	treatment	NOUN
ftr-418	1657	23	of	of	ADP
ftr-418	1657	24	state	state	NOUN
ftr-418	1657	25	commercial	commercial	ADJ
ftr-418	1657	26	ventures	venture	NOUN
ftr-418	1657	27	(	(	PUNCT
ftr-418	1657	28	not	not	PART
ftr-418	1657	29	taxed	tax	VERB
ftr-418	1657	30	)	)	PUNCT
ftr-418	1657	31	and	and	CCONJ
ftr-418	1657	32	private	private	ADJ
ftr-418	1657	33	commercial	commercial	ADJ
ftr-418	1657	34	ventures	venture	NOUN
ftr-418	1657	35	(	(	PUNCT
ftr-418	1657	36	taxed	tax	VERB
ftr-418	1657	37	)	)	PUNCT
ftr-418	1657	38	and	and	CCONJ
ftr-418	1657	39	non	non	ADJ
ftr-418	1657	40	-	-	ADJ
ftr-418	1657	41	profit	profit	ADJ
ftr-418	1657	42	commercial	commercial	ADJ
ftr-418	1657	43	ventures	venture	NOUN
ftr-418	1657	44	(	(	PUNCT
ftr-418	1657	45	generally	generally	ADV
ftr-418	1657	46	taxed	tax	VERB
ftr-418	1657	47	under	under	ADP
ftr-418	1657	48	the	the	DET
ftr-418	1657	49	unrelated	unrelated	ADJ
ftr-418	1657	50	business	business	NOUN
ftr-418	1657	51	income	income	NOUN
ftr-418	1657	52	tax	tax	NOUN
ftr-418	1657	53	regime	regime	NOUN
ftr-418	1657	54	)	)	PUNCT
ftr-418	1657	55	.	.	PUNCT
ftr-418	1658	1	b.	b.	PROPN
ftr-418	1659	1	other	other	ADJ
ftr-418	1659	2	concerns	concern	NOUN
ftr-418	1659	3	aside	aside	ADV
ftr-418	1659	4	from	from	ADP
ftr-418	1659	5	major	major	ADJ
ftr-418	1659	6	issues	issue	NOUN
ftr-418	1659	7	of	of	ADP
ftr-418	1659	8	tax	tax	NOUN
ftr-418	1659	9	policy	policy	NOUN
ftr-418	1659	10	and	and	CCONJ
ftr-418	1659	11	indian	indian	ADJ
ftr-418	1659	12	policy	policy	NOUN
ftr-418	1659	13	,	,	PUNCT
ftr-418	1659	14	there	there	PRON
ftr-418	1659	15	are	be	VERB
ftr-418	1659	16	also	also	ADV
ftr-418	1659	17	a	a	DET
ftr-418	1659	18	couple	couple	NOUN
ftr-418	1659	19	of	of	ADP
ftr-418	1659	20	other	other	ADJ
ftr-418	1659	21	issues	issue	NOUN
ftr-418	1659	22	that	that	PRON
ftr-418	1659	23	should	should	AUX
ftr-418	1659	24	be	be	AUX
ftr-418	1659	25	considered	consider	VERB
ftr-418	1659	26	when	when	SCONJ
ftr-418	1659	27	it	it	PRON
ftr-418	1659	28	comes	come	VERB
ftr-418	1659	29	to	to	ADP
ftr-418	1659	30	taxing	tax	VERB
ftr-418	1659	31	the	the	DET
ftr-418	1659	32	tribes	tribe	NOUN
ftr-418	1659	33	.	.	PUNCT
ftr-418	1660	1	this	this	DET
ftr-418	1660	2	section	section	NOUN
ftr-418	1660	3	briefly	briefly	NOUN
ftr-418	1660	4	explores	explore	VERB
ftr-418	1660	5	these	these	DET
ftr-418	1660	6	issues	issue	NOUN
ftr-418	1660	7	.	.	PUNCT
ftr-418	1661	1	1	1	X
ftr-418	1661	2	.	.	X
ftr-418	1661	3	the	the	DET
ftr-418	1661	4	perception	perception	NOUN
ftr-418	1661	5	problem	problem	NOUN
ftr-418	1661	6	–	–	PUNCT
ftr-418	1661	7	there	there	PRON
ftr-418	1661	8	is	be	VERB
ftr-418	1661	9	a	a	DET
ftr-418	1661	10	widespread	widespread	ADJ
ftr-418	1661	11	belief	belief	NOUN
ftr-418	1661	12	that	that	SCONJ
ftr-418	1661	13	indians	indian	NOUN
ftr-418	1661	14	do	do	AUX
ftr-418	1661	15	not	not	PART
ftr-418	1661	16	pay	pay	VERB
ftr-418	1661	17	taxes	taxis	NOUN
ftr-418	1661	18	at	at	ADV
ftr-418	1661	19	all	all	ADV
ftr-418	1661	20	.	.	PUNCT
ftr-418	1662	1	the	the	DET
ftr-418	1662	2	public	public	NOUN
ftr-418	1662	3	sees	see	VERB
ftr-418	1662	4	indian	indian	ADJ
ftr-418	1662	5	gaming	gaming	NOUN
ftr-418	1662	6	expanding	expand	VERB
ftr-418	1662	7	and	and	CCONJ
ftr-418	1662	8	comes273	comes273	PROPN
ftr-418	1662	9	to	to	PART
ftr-418	1662	10	resent	resent	VERB
ftr-418	1662	11	the	the	DET
ftr-418	1662	12	fact	fact	NOUN
ftr-418	1662	13	that	that	SCONJ
ftr-418	1662	14	indians	indians	PROPN
ftr-418	1662	15	can	can	AUX
ftr-418	1662	16	“	"	PUNCT
ftr-418	1662	17	get	get	VERB
ftr-418	1662	18	rich	rich	ADJ
ftr-418	1662	19	”	"	PUNCT
ftr-418	1662	20	off	off	ADP
ftr-418	1662	21	of	of	ADP
ftr-418	1662	22	gaming	gaming	NOUN
ftr-418	1662	23	but	but	CCONJ
ftr-418	1662	24	then	then	ADV
ftr-418	1662	25	pay	pay	VERB
ftr-418	1662	26	no	no	DET
ftr-418	1662	27	tax.274	tax.274	NOUN
ftr-418	1662	28	2004	2004	NUM
ftr-418	1662	29	]	]	PUNCT
ftr-418	1662	30	leaving	leave	VERB
ftr-418	1662	31	money	money	NOUN
ftr-418	1662	32	on	on	ADP
ftr-418	1662	33	the	the	DET
ftr-418	1662	34	table(s	table(s	NOUN
ftr-418	1662	35	)	)	PUNCT
ftr-418	1662	36	397	397	NUM
ftr-418	1662	37	issue	issue	NOUN
ftr-418	1662	38	,	,	PUNCT
ftr-418	1662	39	and	and	CCONJ
ftr-418	1662	40	a	a	DET
ftr-418	1662	41	critique	critique	NOUN
ftr-418	1662	42	of	of	ADP
ftr-418	1662	43	benedict	benedict	PROPN
ftr-418	1662	44	’s	’s	PART
ftr-418	1662	45	book	book	NOUN
ftr-418	1662	46	,	,	PUNCT
ftr-418	1662	47	see	see	VERB
ftr-418	1662	48	david	david	PROPN
ftr-418	1662	49	cournoyer	cournoyer	PROPN
ftr-418	1662	50	,	,	PUNCT
ftr-418	1662	51	ca	can	AUX
ftr-418	1662	52	n’t	n’t	ADJ
ftr-418	1662	53	indians	indians	PROPN
ftr-418	1662	54	be	be	AUX
ftr-418	1662	55	successful	successful	ADJ
ftr-418	1662	56	?	?	PUNCT
ftr-418	1662	57	,	,	PUNCT
ftr-418	1662	58	denver	denver	PROPN
ftr-418	1662	59	post	post	PROPN
ftr-418	1662	60	,	,	PUNCT
ftr-418	1662	61	june	june	PROPN
ftr-418	1662	62	7	7	NUM
ftr-418	1662	63	,	,	PUNCT
ftr-418	1662	64	2000	2000	NUM
ftr-418	1662	65	,	,	PUNCT
ftr-418	1662	66	at	at	ADP
ftr-418	1662	67	b11	b11	PROPN
ftr-418	1662	68	.	.	PUNCT
ftr-418	1663	1	arguments	argument	NOUN
ftr-418	1663	2	over	over	ADP
ftr-418	1663	3	this	this	DET
ftr-418	1663	4	matter	matter	NOUN
ftr-418	1663	5	will	will	AUX
ftr-418	1663	6	no	no	ADV
ftr-418	1663	7	doubt	doubt	ADV
ftr-418	1663	8	continue	continue	VERB
ftr-418	1663	9	,	,	PUNCT
ftr-418	1663	10	and	and	CCONJ
ftr-418	1663	11	they	they	PRON
ftr-418	1663	12	will	will	AUX
ftr-418	1663	13	somewhat	somewhat	ADV
ftr-418	1663	14	influence	influence	VERB
ftr-418	1663	15	public	public	ADJ
ftr-418	1663	16	attitude	attitude	NOUN
ftr-418	1663	17	towards	towards	ADP
ftr-418	1663	18	indians	indian	NOUN
ftr-418	1663	19	with	with	ADP
ftr-418	1663	20	successful	successful	ADJ
ftr-418	1663	21	gaming	gaming	NOUN
ftr-418	1663	22	interests	interest	NOUN
ftr-418	1663	23	.	.	PUNCT
ftr-418	1664	1	for	for	ADP
ftr-418	1664	2	purposes	purpose	NOUN
ftr-418	1664	3	of	of	ADP
ftr-418	1664	4	this	this	DET
ftr-418	1664	5	article	article	NOUN
ftr-418	1664	6	,	,	PUNCT
ftr-418	1664	7	however	however	ADV
ftr-418	1664	8	,	,	PUNCT
ftr-418	1664	9	it	it	PRON
ftr-418	1664	10	should	should	AUX
ftr-418	1664	11	be	be	AUX
ftr-418	1664	12	recalled	recall	VERB
ftr-418	1664	13	that	that	SCONJ
ftr-418	1664	14	all	all	DET
ftr-418	1664	15	tribes	tribe	NOUN
ftr-418	1664	16	that	that	PRON
ftr-418	1664	17	have	have	AUX
ftr-418	1664	18	been	be	AUX
ftr-418	1664	19	recognized	recognize	VERB
ftr-418	1664	20	by	by	ADP
ftr-418	1664	21	the	the	DET
ftr-418	1664	22	federal	federal	ADJ
ftr-418	1664	23	government	government	NOUN
ftr-418	1664	24	are	be	AUX
ftr-418	1664	25	entitled	entitle	VERB
ftr-418	1664	26	to	to	ADP
ftr-418	1664	27	federal	federal	ADJ
ftr-418	1664	28	tax	tax	NOUN
ftr-418	1664	29	exemption	exemption	NOUN
ftr-418	1664	30	—	—	PUNCT
ftr-418	1664	31	regardless	regardless	ADV
ftr-418	1664	32	of	of	ADP
ftr-418	1664	33	whether	whether	SCONJ
ftr-418	1664	34	their	their	PRON
ftr-418	1664	35	legitimacy	legitimacy	NOUN
ftr-418	1664	36	is	be	AUX
ftr-418	1664	37	in	in	ADP
ftr-418	1664	38	question	question	NOUN
ftr-418	1664	39	by	by	ADP
ftr-418	1664	40	critics	critic	NOUN
ftr-418	1664	41	.	.	PUNCT
ftr-418	1665	1	see	see	VERB
ftr-418	1665	2	supra	supra	PROPN
ftr-418	1665	3	part	part	PROPN
ftr-418	1665	4	ii	ii	PROPN
ftr-418	1665	5	.	.	PUNCT
ftr-418	1666	1	therefore	therefore	ADV
ftr-418	1666	2	,	,	PUNCT
ftr-418	1666	3	this	this	DET
ftr-418	1666	4	issue	issue	NOUN
ftr-418	1666	5	will	will	AUX
ftr-418	1666	6	not	not	PART
ftr-418	1666	7	be	be	AUX
ftr-418	1666	8	discussed	discuss	VERB
ftr-418	1666	9	further	far	ADV
ftr-418	1666	10	.	.	PUNCT
ftr-418	1667	1	275	275	NUM
ftr-418	1667	2	.	.	PUNCT
ftr-418	1668	1	see	see	VERB
ftr-418	1668	2	supra	supra	PROPN
ftr-418	1668	3	part	part	NOUN
ftr-418	1668	4	iv.a	iv.a	VERB
ftr-418	1668	5	.	.	PUNCT
ftr-418	1669	1	276	276	X
ftr-418	1669	2	.	.	X
ftr-418	1670	1	see	see	VERB
ftr-418	1670	2	supra	supra	PROPN
ftr-418	1670	3	part	part	NOUN
ftr-418	1670	4	ii.b.3	ii.b.3	NOUN
ftr-418	1670	5	.	.	PUNCT
ftr-418	1671	1	277	277	NUM
ftr-418	1671	2	.	.	PUNCT
ftr-418	1672	1	this	this	PRON
ftr-418	1672	2	was	be	AUX
ftr-418	1672	3	exactly	exactly	ADV
ftr-418	1672	4	what	what	PRON
ftr-418	1672	5	was	be	AUX
ftr-418	1672	6	done	do	VERB
ftr-418	1672	7	with	with	ADP
ftr-418	1672	8	the	the	DET
ftr-418	1672	9	shelter	shelter	NOUN
ftr-418	1672	10	described	describe	VERB
ftr-418	1672	11	in	in	ADP
ftr-418	1672	12	supra	supra	PROPN
ftr-418	1672	13	part	part	PROPN
ftr-418	1672	14	ii.b.3	ii.b.3	NOUN
ftr-418	1672	15	.	.	PUNCT
ftr-418	1673	1	278	278	NUM
ftr-418	1673	2	.	.	PUNCT
ftr-418	1674	1	david	david	PROPN
ftr-418	1674	2	lightman	lightman	PROPN
ftr-418	1674	3	,	,	PUNCT
ftr-418	1674	4	indian	indian	ADJ
ftr-418	1674	5	casino	casino	NOUN
ftr-418	1674	6	taxes	taxis	NOUN
ftr-418	1674	7	rejected	reject	VERB
ftr-418	1674	8	,	,	PUNCT
ftr-418	1674	9	hartford	hartford	PROPN
ftr-418	1674	10	courant	courant	PROPN
ftr-418	1674	11	,	,	PUNCT
ftr-418	1674	12	june	june	PROPN
ftr-418	1674	13	13	13	NUM
ftr-418	1674	14	,	,	PUNCT
ftr-418	1674	15	1997	1997	NUM
ftr-418	1674	16	at	at	ADP
ftr-418	1674	17	a1	a1	PROPN
ftr-418	1674	18	.	.	PROPN
ftr-418	1674	19	279	279	NUM
ftr-418	1674	20	.	.	PUNCT
ftr-418	1675	1	25	25	NUM
ftr-418	1675	2	u.s.c	u.s.c	ADJ
ftr-418	1675	3	.	.	PUNCT
ftr-418	1676	1	§	§	PROPN
ftr-418	1676	2	2710(b)(3)(d	2710(b)(3)(d	NUM
ftr-418	1676	3	)	)	PUNCT
ftr-418	1676	4	(	(	PUNCT
ftr-418	1676	5	2000	2000	NUM
ftr-418	1676	6	)	)	PUNCT
ftr-418	1676	7	.	.	PUNCT
ftr-418	1677	1	people	people	NOUN
ftr-418	1677	2	will	will	AUX
ftr-418	1677	3	only	only	ADV
ftr-418	1677	4	comply	comply	VERB
ftr-418	1677	5	with	with	ADP
ftr-418	1677	6	a	a	DET
ftr-418	1677	7	self	self	NOUN
ftr-418	1677	8	-	-	PUNCT
ftr-418	1677	9	assessment	assessment	NOUN
ftr-418	1677	10	tax	tax	NOUN
ftr-418	1677	11	system	system	NOUN
ftr-418	1677	12	–	–	PUNCT
ftr-418	1677	13	such	such	ADJ
ftr-418	1677	14	as	as	SCONJ
ftr-418	1677	15	we	we	PRON
ftr-418	1677	16	have	have	VERB
ftr-418	1677	17	in	in	ADP
ftr-418	1677	18	the	the	DET
ftr-418	1677	19	united	united	PROPN
ftr-418	1677	20	states	states	PROPN
ftr-418	1677	21	–	–	PUNCT
ftr-418	1677	22	if	if	SCONJ
ftr-418	1677	23	they	they	PRON
ftr-418	1677	24	believe	believe	VERB
ftr-418	1677	25	the	the	DET
ftr-418	1677	26	system	system	NOUN
ftr-418	1677	27	is	be	AUX
ftr-418	1677	28	fair	fair	ADJ
ftr-418	1677	29	and	and	CCONJ
ftr-418	1677	30	equitable	equitable	ADJ
ftr-418	1677	31	.	.	PUNCT
ftr-418	1678	1	thus	thus	ADV
ftr-418	1678	2	,	,	PUNCT
ftr-418	1678	3	exempting	exempt	VERB
ftr-418	1678	4	tribes	tribe	NOUN
ftr-418	1678	5	from	from	ADP
ftr-418	1678	6	tax	tax	NOUN
ftr-418	1678	7	may	may	AUX
ftr-418	1678	8	pose	pose	VERB
ftr-418	1678	9	challenges	challenge	NOUN
ftr-418	1678	10	to	to	ADP
ftr-418	1678	11	the	the	DET
ftr-418	1678	12	tax	tax	NOUN
ftr-418	1678	13	system	system	NOUN
ftr-418	1678	14	itself	itself	PRON
ftr-418	1678	15	.	.	PUNCT
ftr-418	1679	1	this	this	DET
ftr-418	1679	2	problem	problem	NOUN
ftr-418	1679	3	,	,	PUNCT
ftr-418	1679	4	however	however	ADV
ftr-418	1679	5	,	,	PUNCT
ftr-418	1679	6	is	be	AUX
ftr-418	1679	7	based	base	VERB
ftr-418	1679	8	on	on	ADP
ftr-418	1679	9	a	a	DET
ftr-418	1679	10	fundamental	fundamental	ADJ
ftr-418	1679	11	misconception	misconception	NOUN
ftr-418	1679	12	.	.	PUNCT
ftr-418	1680	1	individual	individual	ADJ
ftr-418	1680	2	indians	indians	PROPN
ftr-418	1680	3	in	in	ADP
ftr-418	1680	4	fact	fact	NOUN
ftr-418	1680	5	pay	pay	VERB
ftr-418	1680	6	federal	federal	ADJ
ftr-418	1680	7	income	income	NOUN
ftr-418	1680	8	tax	tax	NOUN
ftr-418	1680	9	–	–	PUNCT
ftr-418	1680	10	and	and	CCONJ
ftr-418	1680	11	are	be	AUX
ftr-418	1680	12	clearly	clearly	ADV
ftr-418	1680	13	taxed	tax	VERB
ftr-418	1680	14	on	on	ADP
ftr-418	1680	15	the	the	DET
ftr-418	1680	16	per	per	X
ftr-418	1680	17	capita	capita	NOUN
ftr-418	1680	18	payments	payment	NOUN
ftr-418	1680	19	they	they	PRON
ftr-418	1680	20	receive	receive	VERB
ftr-418	1680	21	out	out	ADP
ftr-418	1680	22	of	of	ADP
ftr-418	1680	23	tribal	tribal	ADJ
ftr-418	1680	24	gaming	gaming	NOUN
ftr-418	1680	25	income	income	NOUN
ftr-418	1680	26	.	.	PUNCT
ftr-418	1681	1	tribal	tribal	ADJ
ftr-418	1681	2	governments	government	NOUN
ftr-418	1681	3	operate	operate	VERB
ftr-418	1681	4	like	like	ADP
ftr-418	1681	5	state	state	NOUN
ftr-418	1681	6	governments	government	NOUN
ftr-418	1681	7	–	–	PUNCT
ftr-418	1681	8	whose	whose	DET
ftr-418	1681	9	tax	tax	NOUN
ftr-418	1681	10	-	-	PUNCT
ftr-418	1681	11	free	free	ADJ
ftr-418	1681	12	status	status	NOUN
ftr-418	1681	13	is	be	AUX
ftr-418	1681	14	rarely	rarely	ADV
ftr-418	1681	15	questioned	question	VERB
ftr-418	1681	16	.	.	PUNCT
ftr-418	1682	1	furthermore	furthermore	ADV
ftr-418	1682	2	,	,	PUNCT
ftr-418	1682	3	tribal	tribal	ADJ
ftr-418	1682	4	gaming	gaming	NOUN
ftr-418	1682	5	income	income	NOUN
ftr-418	1682	6	is	be	AUX
ftr-418	1682	7	subject	subject	ADJ
ftr-418	1682	8	to	to	ADP
ftr-418	1682	9	regulation	regulation	NOUN
ftr-418	1682	10	under	under	ADP
ftr-418	1682	11	the	the	DET
ftr-418	1682	12	igra	igra	PROPN
ftr-418	1682	13	and	and	CCONJ
ftr-418	1682	14	per	per	ADP
ftr-418	1682	15	capita	capita	NOUN
ftr-418	1682	16	payments	payment	NOUN
ftr-418	1682	17	must	must	AUX
ftr-418	1682	18	be	be	AUX
ftr-418	1682	19	approved	approve	VERB
ftr-418	1682	20	by	by	ADP
ftr-418	1682	21	the	the	DET
ftr-418	1682	22	department	department	NOUN
ftr-418	1682	23	of	of	ADP
ftr-418	1682	24	interior	interior	PROPN
ftr-418	1682	25	.	.	PUNCT
ftr-418	1683	1	therefore	therefore	ADV
ftr-418	1683	2	,	,	PUNCT
ftr-418	1683	3	the	the	DET
ftr-418	1683	4	solution	solution	NOUN
ftr-418	1683	5	to275	to275	PROPN
ftr-418	1683	6	this	this	DET
ftr-418	1683	7	“	"	PUNCT
ftr-418	1683	8	perception	perception	NOUN
ftr-418	1683	9	”	"	PUNCT
ftr-418	1683	10	problem	problem	NOUN
ftr-418	1683	11	is	be	AUX
ftr-418	1683	12	not	not	PART
ftr-418	1683	13	a	a	DET
ftr-418	1683	14	tax	tax	NOUN
ftr-418	1683	15	,	,	PUNCT
ftr-418	1683	16	but	but	CCONJ
ftr-418	1683	17	rather	rather	ADV
ftr-418	1683	18	education	education	NOUN
ftr-418	1683	19	and	and	CCONJ
ftr-418	1683	20	awareness	awareness	NOUN
ftr-418	1683	21	of	of	ADP
ftr-418	1683	22	the	the	DET
ftr-418	1683	23	true	true	ADJ
ftr-418	1683	24	tax	tax	NOUN
ftr-418	1683	25	status	status	NOUN
ftr-418	1683	26	of	of	ADP
ftr-418	1683	27	indians	indians	PROPN
ftr-418	1683	28	and	and	CCONJ
ftr-418	1683	29	tribes	tribe	NOUN
ftr-418	1683	30	.	.	PUNCT
ftr-418	1684	1	related	relate	VERB
ftr-418	1684	2	to	to	ADP
ftr-418	1684	3	the	the	DET
ftr-418	1684	4	perception	perception	NOUN
ftr-418	1684	5	problem	problem	NOUN
ftr-418	1684	6	is	be	AUX
ftr-418	1684	7	the	the	DET
ftr-418	1684	8	concern	concern	NOUN
ftr-418	1684	9	over	over	ADP
ftr-418	1684	10	tribes	tribe	NOUN
ftr-418	1684	11	using	use	VERB
ftr-418	1684	12	their	their	PRON
ftr-418	1684	13	tax	tax	NOUN
ftr-418	1684	14	-	-	PUNCT
ftr-418	1684	15	free	free	ADJ
ftr-418	1684	16	status	status	NOUN
ftr-418	1684	17	in	in	ADP
ftr-418	1684	18	tax	tax	NOUN
ftr-418	1684	19	shelters	shelter	NOUN
ftr-418	1684	20	.	.	PUNCT
ftr-418	1685	1	while	while	SCONJ
ftr-418	1685	2	one	one	NUM
ftr-418	1685	3	tax	tax	NOUN
ftr-418	1685	4	shelter	shelter	NOUN
ftr-418	1685	5	has	have	AUX
ftr-418	1685	6	been	be	AUX
ftr-418	1685	7	shut	shut	VERB
ftr-418	1685	8	down,276	down,276	NOUN
ftr-418	1685	9	others	other	NOUN
ftr-418	1685	10	may	may	AUX
ftr-418	1685	11	be	be	AUX
ftr-418	1685	12	on	on	ADP
ftr-418	1685	13	the	the	DET
ftr-418	1685	14	horizon	horizon	NOUN
ftr-418	1685	15	.	.	PUNCT
ftr-418	1686	1	wide	wide	ADV
ftr-418	1686	2	-	-	PUNCT
ftr-418	1686	3	open	open	ADJ
ftr-418	1686	4	,	,	PUNCT
ftr-418	1686	5	unchecked	unchecked	ADJ
ftr-418	1686	6	exemption	exemption	NOUN
ftr-418	1686	7	as	as	SCONJ
ftr-418	1686	8	is	be	AUX
ftr-418	1686	9	currently	currently	ADV
ftr-418	1686	10	in	in	ADP
ftr-418	1686	11	place	place	NOUN
ftr-418	1686	12	may	may	AUX
ftr-418	1686	13	stoke	stoke	VERB
ftr-418	1686	14	a	a	DET
ftr-418	1686	15	fire	fire	NOUN
ftr-418	1686	16	that	that	PRON
ftr-418	1686	17	may	may	AUX
ftr-418	1686	18	already	already	ADV
ftr-418	1686	19	be	be	AUX
ftr-418	1686	20	out	out	ADP
ftr-418	1686	21	of	of	ADP
ftr-418	1686	22	control	control	NOUN
ftr-418	1686	23	.	.	PUNCT
ftr-418	1687	1	subjecting	subject	VERB
ftr-418	1687	2	the	the	DET
ftr-418	1687	3	tribes	tribe	NOUN
ftr-418	1687	4	to	to	PART
ftr-418	1687	5	ubit	ubit	VERB
ftr-418	1687	6	would	would	AUX
ftr-418	1687	7	effectively	effectively	ADV
ftr-418	1687	8	end	end	VERB
ftr-418	1687	9	tribes	tribe	NOUN
ftr-418	1687	10	’	'	PUNCT
ftr-418	1687	11	participation	participation	NOUN
ftr-418	1687	12	as	as	ADP
ftr-418	1687	13	accommodating	accommodate	VERB
ftr-418	1687	14	parties	party	NOUN
ftr-418	1687	15	in	in	ADP
ftr-418	1687	16	tax	tax	NOUN
ftr-418	1687	17	shelter	shelter	NOUN
ftr-418	1687	18	transactions	transaction	NOUN
ftr-418	1687	19	.	.	PUNCT
ftr-418	1688	1	it	it	PRON
ftr-418	1688	2	could	could	AUX
ftr-418	1688	3	,	,	PUNCT
ftr-418	1688	4	of	of	ADP
ftr-418	1688	5	course	course	NOUN
ftr-418	1688	6	,	,	PUNCT
ftr-418	1688	7	turn	turn	VERB
ftr-418	1688	8	the	the	DET
ftr-418	1688	9	tribes	tribe	NOUN
ftr-418	1688	10	into	into	ADP
ftr-418	1688	11	actual	actual	ADJ
ftr-418	1688	12	purchasers	purchaser	NOUN
ftr-418	1688	13	of	of	ADP
ftr-418	1688	14	tax	tax	NOUN
ftr-418	1688	15	shelters	shelter	NOUN
ftr-418	1688	16	!	!	PUNCT
ftr-418	1689	1	standing	stand	VERB
ftr-418	1689	2	on	on	ADP
ftr-418	1689	3	its	its	PRON
ftr-418	1689	4	own	own	ADJ
ftr-418	1689	5	,	,	PUNCT
ftr-418	1689	6	however	however	ADV
ftr-418	1689	7	,	,	PUNCT
ftr-418	1689	8	tax	tax	NOUN
ftr-418	1689	9	shelter	shelter	NOUN
ftr-418	1689	10	participation	participation	NOUN
ftr-418	1689	11	is	be	AUX
ftr-418	1689	12	not	not	PART
ftr-418	1689	13	strong	strong	ADJ
ftr-418	1689	14	enough	enough	ADV
ftr-418	1689	15	a	a	DET
ftr-418	1689	16	reason	reason	NOUN
ftr-418	1689	17	to	to	PART
ftr-418	1689	18	warrant	warrant	VERB
ftr-418	1689	19	the	the	DET
ftr-418	1689	20	imposition	imposition	NOUN
ftr-418	1689	21	of	of	ADP
ftr-418	1689	22	a	a	DET
ftr-418	1689	23	tax	tax	NOUN
ftr-418	1689	24	.	.	PUNCT
ftr-418	1690	1	indian	indian	ADJ
ftr-418	1690	2	tax	tax	NOUN
ftr-418	1690	3	shelters	shelter	NOUN
ftr-418	1690	4	can	can	AUX
ftr-418	1690	5	be	be	AUX
ftr-418	1690	6	attacked	attack	VERB
ftr-418	1690	7	just	just	ADV
ftr-418	1690	8	like	like	ADP
ftr-418	1690	9	any	any	DET
ftr-418	1690	10	other	other	ADJ
ftr-418	1690	11	tax	tax	NOUN
ftr-418	1690	12	shelter	shelter	NOUN
ftr-418	1690	13	–	–	PUNCT
ftr-418	1690	14	by	by	ADP
ftr-418	1690	15	specific	specific	ADJ
ftr-418	1690	16	,	,	PUNCT
ftr-418	1690	17	targeted	target	VERB
ftr-418	1690	18	legislation	legislation	NOUN
ftr-418	1690	19	or	or	CCONJ
ftr-418	1690	20	enforcement.277	enforcement.277	NOUN
ftr-418	1690	21	2	2	NUM
ftr-418	1690	22	.	.	PUNCT
ftr-418	1690	23	measuring	measure	VERB
ftr-418	1690	24	the	the	DET
ftr-418	1690	25	revenue	revenue	NOUN
ftr-418	1690	26	–	–	PUNCT
ftr-418	1690	27	finally	finally	ADV
ftr-418	1690	28	,	,	PUNCT
ftr-418	1690	29	the	the	DET
ftr-418	1690	30	amount	amount	NOUN
ftr-418	1690	31	of	of	ADP
ftr-418	1690	32	revenue	revenue	NOUN
ftr-418	1690	33	that	that	PRON
ftr-418	1690	34	is	be	AUX
ftr-418	1690	35	lost	lose	VERB
ftr-418	1690	36	by	by	ADP
ftr-418	1690	37	exempting	exempt	VERB
ftr-418	1690	38	the	the	DET
ftr-418	1690	39	tribes	tribe	NOUN
ftr-418	1690	40	should	should	AUX
ftr-418	1690	41	be	be	AUX
ftr-418	1690	42	determined	determine	VERB
ftr-418	1690	43	.	.	PUNCT
ftr-418	1691	1	this	this	PRON
ftr-418	1691	2	will	will	AUX
ftr-418	1691	3	be	be	AUX
ftr-418	1691	4	necessary	necessary	ADJ
ftr-418	1691	5	in	in	ADP
ftr-418	1691	6	order	order	NOUN
ftr-418	1691	7	to	to	PART
ftr-418	1691	8	determine	determine	VERB
ftr-418	1691	9	whether	whether	SCONJ
ftr-418	1691	10	taxing	tax	VERB
ftr-418	1691	11	the	the	DET
ftr-418	1691	12	tribes	tribe	NOUN
ftr-418	1691	13	is	be	AUX
ftr-418	1691	14	worth	worth	ADJ
ftr-418	1691	15	the	the	DET
ftr-418	1691	16	trouble	trouble	NOUN
ftr-418	1691	17	.	.	PUNCT
ftr-418	1692	1	the	the	DET
ftr-418	1692	2	1997	1997	NUM
ftr-418	1692	3	version	version	NOUN
ftr-418	1692	4	of	of	ADP
ftr-418	1692	5	the	the	DET
ftr-418	1692	6	proposed	propose	VERB
ftr-418	1692	7	tax	tax	NOUN
ftr-418	1692	8	on	on	ADP
ftr-418	1692	9	tribes	tribe	NOUN
ftr-418	1692	10	was	be	AUX
ftr-418	1692	11	estimated	estimate	VERB
ftr-418	1692	12	to	to	PART
ftr-418	1692	13	raise	raise	VERB
ftr-418	1692	14	approximately	approximately	ADV
ftr-418	1692	15	$	$	SYM
ftr-418	1692	16	1.9	1.9	NUM
ftr-418	1692	17	billion	billion	NUM
ftr-418	1692	18	in	in	ADP
ftr-418	1692	19	revenue	revenue	NOUN
ftr-418	1692	20	over	over	ADP
ftr-418	1692	21	five	five	NUM
ftr-418	1692	22	years	year	NOUN
ftr-418	1692	23	.	.	PUNCT
ftr-418	1693	1	it	it	PRON
ftr-418	1693	2	is	be	AUX
ftr-418	1693	3	unclear	unclear	ADJ
ftr-418	1693	4	how	how	SCONJ
ftr-418	1693	5	this	this	DET
ftr-418	1693	6	estimate	estimate	NOUN
ftr-418	1693	7	was	be	AUX
ftr-418	1693	8	calculated,278	calculated,278	PROPN
ftr-418	1693	9	however	however	ADV
ftr-418	1693	10	,	,	PUNCT
ftr-418	1693	11	and	and	CCONJ
ftr-418	1693	12	whether	whether	SCONJ
ftr-418	1693	13	it	it	PRON
ftr-418	1693	14	considered	consider	VERB
ftr-418	1693	15	all	all	PRON
ftr-418	1693	16	of	of	ADP
ftr-418	1693	17	the	the	DET
ftr-418	1693	18	complexities	complexity	NOUN
ftr-418	1693	19	involved	involve	VERB
ftr-418	1693	20	.	.	PUNCT
ftr-418	1694	1	one	one	NUM
ftr-418	1694	2	complexity	complexity	NOUN
ftr-418	1694	3	is	be	AUX
ftr-418	1694	4	that	that	SCONJ
ftr-418	1694	5	gaming	gaming	NOUN
ftr-418	1694	6	revenue	revenue	NOUN
ftr-418	1694	7	is	be	AUX
ftr-418	1694	8	already	already	ADV
ftr-418	1694	9	taxed	tax	VERB
ftr-418	1694	10	once	once	ADV
ftr-418	1694	11	when	when	SCONJ
ftr-418	1694	12	distributed	distribute	VERB
ftr-418	1694	13	as	as	ADP
ftr-418	1694	14	per	per	ADP
ftr-418	1694	15	capita	capita	NOUN
ftr-418	1694	16	payments	payment	NOUN
ftr-418	1694	17	to	to	ADP
ftr-418	1694	18	individual	individual	ADJ
ftr-418	1694	19	indians	indians	PROPN
ftr-418	1694	20	.	.	PUNCT
ftr-418	1695	1	thus	thus	ADV
ftr-418	1695	2	,	,	PUNCT
ftr-418	1695	3	the	the	DET
ftr-418	1695	4	fisc	fisc	NOUN
ftr-418	1695	5	is	be	AUX
ftr-418	1695	6	only279	only279	PROPN
ftr-418	1695	7	missing	miss	VERB
ftr-418	1695	8	the	the	DET
ftr-418	1695	9	potential	potential	ADJ
ftr-418	1695	10	corporate	corporate	ADJ
ftr-418	1695	11	tax	tax	NOUN
ftr-418	1695	12	at	at	ADP
ftr-418	1695	13	the	the	DET
ftr-418	1695	14	tribal	tribal	ADJ
ftr-418	1695	15	level	level	NOUN
ftr-418	1695	16	.	.	PUNCT
ftr-418	1696	1	if	if	SCONJ
ftr-418	1696	2	a	a	DET
ftr-418	1696	3	tax	tax	NOUN
ftr-418	1696	4	were	be	AUX
ftr-418	1696	5	to	to	PART
ftr-418	1696	6	be	be	AUX
ftr-418	1696	7	398	398	NUM
ftr-418	1696	8	florida	florida	PROPN
ftr-418	1696	9	tax	tax	NOUN
ftr-418	1696	10	review	review	NOUN
ftr-418	1696	11	[	[	X
ftr-418	1696	12	vol.6:4	vol.6:4	ADP
ftr-418	1696	13	280	280	NUM
ftr-418	1696	14	.	.	PUNCT
ftr-418	1697	1	irc	irc	PROPN
ftr-418	1697	2	§	§	PROPN
ftr-418	1697	3	164	164	NUM
ftr-418	1697	4	.	.	PUNCT
ftr-418	1698	1	as	as	SCONJ
ftr-418	1698	2	noted	note	VERB
ftr-418	1698	3	in	in	ADP
ftr-418	1698	4	supra	supra	PROPN
ftr-418	1698	5	part	part	PROPN
ftr-418	1698	6	ii.b.1	ii.b.1	PROPN
ftr-418	1698	7	.	.	PROPN
ftr-418	1698	8	,	,	PUNCT
ftr-418	1698	9	the	the	DET
ftr-418	1698	10	deduction	deduction	NOUN
ftr-418	1698	11	is	be	AUX
ftr-418	1698	12	allowed	allow	VERB
ftr-418	1698	13	for	for	ADP
ftr-418	1698	14	taxes	taxis	NOUN
ftr-418	1698	15	paid	pay	VERB
ftr-418	1698	16	to	to	ADP
ftr-418	1698	17	indian	indian	ADJ
ftr-418	1698	18	tribes	tribe	NOUN
ftr-418	1698	19	courtesy	courtesy	VERB
ftr-418	1698	20	of	of	ADP
ftr-418	1698	21	§	§	PROPN
ftr-418	1698	22	7871(a)(3	7871(a)(3	NOUN
ftr-418	1698	23	)	)	PUNCT
ftr-418	1698	24	.	.	PUNCT
ftr-418	1699	1	281	281	NUM
ftr-418	1699	2	.	.	PUNCT
ftr-418	1700	1	see	see	VERB
ftr-418	1700	2	david	david	PROPN
ftr-418	1700	3	lightham	lightham	PROPN
ftr-418	1700	4	&	&	CCONJ
ftr-418	1700	5	jon	jon	PROPN
ftr-418	1700	6	lender	lender	PROPN
ftr-418	1700	7	,	,	PUNCT
ftr-418	1700	8	gaming	game	VERB
ftr-418	1700	9	tax	tax	NOUN
ftr-418	1700	10	faces	face	VERB
ftr-418	1700	11	fierce	fierce	ADJ
ftr-418	1700	12	criticism	criticism	NOUN
ftr-418	1700	13	;	;	PUNCT
ftr-418	1700	14	rowland	rowland	PROPN
ftr-418	1700	15	joins	join	VERB
ftr-418	1700	16	opposition	opposition	NOUN
ftr-418	1700	17	to	to	PART
ftr-418	1700	18	plan	plan	VERB
ftr-418	1700	19	,	,	PUNCT
ftr-418	1700	20	hartford	hartford	PROPN
ftr-418	1700	21	courant	courant	PROPN
ftr-418	1700	22	,	,	PUNCT
ftr-418	1700	23	june	june	PROPN
ftr-418	1700	24	11	11	NUM
ftr-418	1700	25	,	,	PUNCT
ftr-418	1700	26	1997	1997	NUM
ftr-418	1700	27	,	,	PUNCT
ftr-418	1700	28	at	at	ADP
ftr-418	1700	29	a1	a1	NOUN
ftr-418	1700	30	(	(	PUNCT
ftr-418	1700	31	reporting	report	VERB
ftr-418	1700	32	the	the	DET
ftr-418	1700	33	state	state	NOUN
ftr-418	1700	34	of	of	ADP
ftr-418	1700	35	connecticut	connecticut	PROPN
ftr-418	1700	36	’s	’s	PART
ftr-418	1700	37	unquantified	unquantified	ADJ
ftr-418	1700	38	concern	concern	NOUN
ftr-418	1700	39	that	that	SCONJ
ftr-418	1700	40	the	the	DET
ftr-418	1700	41	1997	1997	NUM
ftr-418	1700	42	proposed	propose	VERB
ftr-418	1700	43	federal	federal	ADJ
ftr-418	1700	44	income	income	NOUN
ftr-418	1700	45	tax	tax	NOUN
ftr-418	1700	46	on	on	ADP
ftr-418	1700	47	tribal	tribal	ADJ
ftr-418	1700	48	income	income	NOUN
ftr-418	1700	49	would	would	AUX
ftr-418	1700	50	reduce	reduce	VERB
ftr-418	1700	51	the	the	DET
ftr-418	1700	52	state	state	NOUN
ftr-418	1700	53	’s	’s	PART
ftr-418	1700	54	share	share	NOUN
ftr-418	1700	55	of	of	ADP
ftr-418	1700	56	revenue	revenue	NOUN
ftr-418	1700	57	from	from	ADP
ftr-418	1700	58	indian	indian	ADJ
ftr-418	1700	59	casinos	casino	NOUN
ftr-418	1700	60	under	under	ADP
ftr-418	1700	61	the	the	DET
ftr-418	1700	62	state	state	NOUN
ftr-418	1700	63	’s	’s	PART
ftr-418	1700	64	compact	compact	ADJ
ftr-418	1700	65	with	with	ADP
ftr-418	1700	66	the	the	DET
ftr-418	1700	67	mashantucket	mashantucket	NOUN
ftr-418	1700	68	pequot	pequot	PROPN
ftr-418	1700	69	and	and	CCONJ
ftr-418	1700	70	the	the	DET
ftr-418	1700	71	mohegan	mohegan	PROPN
ftr-418	1700	72	tribes	tribe	NOUN
ftr-418	1700	73	)	)	PUNCT
ftr-418	1700	74	.	.	PUNCT
ftr-418	1701	1	imposed	impose	VERB
ftr-418	1701	2	,	,	PUNCT
ftr-418	1701	3	presumably	presumably	ADV
ftr-418	1701	4	the	the	DET
ftr-418	1701	5	tribes	tribe	NOUN
ftr-418	1701	6	would	would	AUX
ftr-418	1701	7	reduce	reduce	VERB
ftr-418	1701	8	their	their	PRON
ftr-418	1701	9	per	per	ADP
ftr-418	1701	10	-	-	PUNCT
ftr-418	1701	11	capita	capita	NOUN
ftr-418	1701	12	payouts	payout	NOUN
ftr-418	1701	13	to	to	PART
ftr-418	1701	14	tribe	tribe	VERB
ftr-418	1701	15	members	member	NOUN
ftr-418	1701	16	to	to	PART
ftr-418	1701	17	make	make	VERB
ftr-418	1701	18	up	up	ADP
ftr-418	1701	19	the	the	DET
ftr-418	1701	20	difference	difference	NOUN
ftr-418	1701	21	.	.	PUNCT
ftr-418	1702	1	this	this	PRON
ftr-418	1702	2	would	would	AUX
ftr-418	1702	3	reduce	reduce	VERB
ftr-418	1702	4	the	the	DET
ftr-418	1702	5	tax	tax	NOUN
ftr-418	1702	6	collected	collect	VERB
ftr-418	1702	7	from	from	ADP
ftr-418	1702	8	the	the	DET
ftr-418	1702	9	individual	individual	ADJ
ftr-418	1702	10	tribe	tribe	NOUN
ftr-418	1702	11	members	member	NOUN
ftr-418	1702	12	.	.	PUNCT
ftr-418	1703	1	alternatively	alternatively	ADV
ftr-418	1703	2	,	,	PUNCT
ftr-418	1703	3	the	the	DET
ftr-418	1703	4	tribes	tribe	NOUN
ftr-418	1703	5	could	could	AUX
ftr-418	1703	6	impose	impose	VERB
ftr-418	1703	7	a	a	DET
ftr-418	1703	8	tax	tax	NOUN
ftr-418	1703	9	to	to	PART
ftr-418	1703	10	make	make	VERB
ftr-418	1703	11	up	up	ADP
ftr-418	1703	12	the	the	DET
ftr-418	1703	13	shortfall	shortfall	NOUN
ftr-418	1703	14	in	in	ADP
ftr-418	1703	15	revenue	revenue	NOUN
ftr-418	1703	16	.	.	PUNCT
ftr-418	1704	1	such	such	ADJ
ftr-418	1704	2	taxes	taxis	NOUN
ftr-418	1704	3	are	be	AUX
ftr-418	1704	4	deductible	deductible	ADJ
ftr-418	1704	5	by	by	ADP
ftr-418	1704	6	the	the	DET
ftr-418	1704	7	payor	payor	NOUN
ftr-418	1704	8	under	under	ADP
ftr-418	1704	9	section	section	NOUN
ftr-418	1704	10	164	164	NUM
ftr-418	1704	11	.	.	PUNCT
ftr-418	1705	1	this	this	PRON
ftr-418	1705	2	also	also	ADV
ftr-418	1705	3	would	would	AUX
ftr-418	1705	4	lower	lower	VERB
ftr-418	1705	5	the	the	DET
ftr-418	1705	6	amount	amount	NOUN
ftr-418	1705	7	of	of	ADP
ftr-418	1705	8	tax	tax	NOUN
ftr-418	1705	9	collected	collect	VERB
ftr-418	1705	10	by	by	ADP
ftr-418	1705	11	the	the	DET
ftr-418	1705	12	federal280	federal280	ADJ
ftr-418	1705	13	government	government	NOUN
ftr-418	1705	14	.	.	PUNCT
ftr-418	1706	1	the	the	DET
ftr-418	1706	2	impact	impact	NOUN
ftr-418	1706	3	of	of	ADP
ftr-418	1706	4	a	a	DET
ftr-418	1706	5	tax	tax	NOUN
ftr-418	1706	6	on	on	ADP
ftr-418	1706	7	payments	payment	NOUN
ftr-418	1706	8	made	make	VERB
ftr-418	1706	9	under	under	ADP
ftr-418	1706	10	state	state	NOUN
ftr-418	1706	11	-	-	PUNCT
ftr-418	1706	12	tribal	tribal	ADJ
ftr-418	1706	13	compacts	compact	NOUN
ftr-418	1706	14	would	would	AUX
ftr-418	1706	15	also	also	ADV
ftr-418	1706	16	need	need	VERB
ftr-418	1706	17	to	to	PART
ftr-418	1706	18	be	be	AUX
ftr-418	1706	19	factored	factor	VERB
ftr-418	1706	20	into	into	ADP
ftr-418	1706	21	the	the	DET
ftr-418	1706	22	equation	equation	NOUN
ftr-418	1706	23	.	.	PUNCT
ftr-418	1707	1	in	in	ADP
ftr-418	1707	2	the	the	DET
ftr-418	1707	3	end	end	NOUN
ftr-418	1707	4	,	,	PUNCT
ftr-418	1707	5	an	an	DET
ftr-418	1707	6	empirical281	empirical281	PROPN
ftr-418	1707	7	analysis	analysis	NOUN
ftr-418	1707	8	is	be	AUX
ftr-418	1707	9	required	require	VERB
ftr-418	1707	10	–	–	PUNCT
ftr-418	1707	11	one	one	NUM
ftr-418	1707	12	that	that	PRON
ftr-418	1707	13	takes	take	VERB
ftr-418	1707	14	account	account	NOUN
ftr-418	1707	15	of	of	ADP
ftr-418	1707	16	the	the	DET
ftr-418	1707	17	effect	effect	NOUN
ftr-418	1707	18	of	of	ADP
ftr-418	1707	19	a	a	DET
ftr-418	1707	20	tax	tax	NOUN
ftr-418	1707	21	on	on	ADP
ftr-418	1707	22	tribes	tribe	NOUN
ftr-418	1707	23	,	,	PUNCT
ftr-418	1707	24	tribal	tribal	ADJ
ftr-418	1707	25	members	member	NOUN
ftr-418	1707	26	,	,	PUNCT
ftr-418	1707	27	states	state	NOUN
ftr-418	1707	28	,	,	PUNCT
ftr-418	1707	29	and	and	CCONJ
ftr-418	1707	30	the	the	DET
ftr-418	1707	31	federal	federal	ADJ
ftr-418	1707	32	government	government	NOUN
ftr-418	1707	33	.	.	PUNCT
ftr-418	1708	1	vi	vi	X
ftr-418	1708	2	.	.	PROPN
ftr-418	1708	3	conclusion	conclusion	NOUN
ftr-418	1708	4	a	a	DET
ftr-418	1708	5	lot	lot	NOUN
ftr-418	1708	6	has	have	AUX
ftr-418	1708	7	changed	change	VERB
ftr-418	1708	8	in	in	ADP
ftr-418	1708	9	indian	indian	ADJ
ftr-418	1708	10	country	country	NOUN
ftr-418	1708	11	.	.	PUNCT
ftr-418	1709	1	not	not	PART
ftr-418	1709	2	much	much	ADJ
ftr-418	1709	3	has	have	AUX
ftr-418	1709	4	changed	change	VERB
ftr-418	1709	5	in	in	ADP
ftr-418	1709	6	tax	tax	NOUN
ftr-418	1709	7	country	country	NOUN
ftr-418	1709	8	.	.	PUNCT
ftr-418	1710	1	despite	despite	SCONJ
ftr-418	1710	2	the	the	DET
ftr-418	1710	3	economic	economic	ADJ
ftr-418	1710	4	growth	growth	NOUN
ftr-418	1710	5	of	of	ADP
ftr-418	1710	6	many	many	ADJ
ftr-418	1710	7	indian	indian	ADJ
ftr-418	1710	8	tribes	tribe	NOUN
ftr-418	1710	9	brought	bring	VERB
ftr-418	1710	10	about	about	ADP
ftr-418	1710	11	by	by	ADP
ftr-418	1710	12	indian	indian	ADJ
ftr-418	1710	13	gaming	gaming	NOUN
ftr-418	1710	14	,	,	PUNCT
ftr-418	1710	15	there	there	PRON
ftr-418	1710	16	has	have	AUX
ftr-418	1710	17	been	be	AUX
ftr-418	1710	18	no	no	DET
ftr-418	1710	19	major	major	ADJ
ftr-418	1710	20	overhaul	overhaul	NOUN
ftr-418	1710	21	to	to	ADP
ftr-418	1710	22	the	the	DET
ftr-418	1710	23	federal	federal	ADJ
ftr-418	1710	24	tax	tax	NOUN
ftr-418	1710	25	treatment	treatment	NOUN
ftr-418	1710	26	of	of	ADP
ftr-418	1710	27	indian	indian	ADJ
ftr-418	1710	28	tribes	tribe	NOUN
ftr-418	1710	29	.	.	PUNCT
ftr-418	1711	1	the	the	DET
ftr-418	1711	2	tax	tax	NOUN
ftr-418	1711	3	story	story	NOUN
ftr-418	1711	4	remains	remain	VERB
ftr-418	1711	5	the	the	DET
ftr-418	1711	6	same	same	ADJ
ftr-418	1711	7	–	–	PUNCT
ftr-418	1711	8	indian	indian	ADJ
ftr-418	1711	9	tribes	tribe	NOUN
ftr-418	1711	10	,	,	PUNCT
ftr-418	1711	11	with	with	ADP
ftr-418	1711	12	one	one	NUM
ftr-418	1711	13	minor	minor	ADJ
ftr-418	1711	14	exception	exception	NOUN
ftr-418	1711	15	,	,	PUNCT
ftr-418	1711	16	are	be	AUX
ftr-418	1711	17	not	not	PART
ftr-418	1711	18	subject	subject	ADJ
ftr-418	1711	19	to	to	ADP
ftr-418	1711	20	the	the	DET
ftr-418	1711	21	federal	federal	ADJ
ftr-418	1711	22	income	income	NOUN
ftr-418	1711	23	tax	tax	NOUN
ftr-418	1711	24	.	.	PUNCT
ftr-418	1712	1	states	state	NOUN
ftr-418	1712	2	have	have	VERB
ftr-418	1712	3	a	a	DET
ftr-418	1712	4	similar	similar	ADJ
ftr-418	1712	5	status	status	NOUN
ftr-418	1712	6	,	,	PUNCT
ftr-418	1712	7	although	although	SCONJ
ftr-418	1712	8	they	they	PRON
ftr-418	1712	9	escaped	escape	VERB
ftr-418	1712	10	the	the	DET
ftr-418	1712	11	grip	grip	NOUN
ftr-418	1712	12	of	of	ADP
ftr-418	1712	13	the	the	DET
ftr-418	1712	14	irc	irc	NOUN
ftr-418	1712	15	by	by	ADP
ftr-418	1712	16	a	a	DET
ftr-418	1712	17	much	much	ADV
ftr-418	1712	18	more	more	ADV
ftr-418	1712	19	heavily	heavily	ADV
ftr-418	1712	20	documented	document	VERB
ftr-418	1712	21	,	,	PUNCT
ftr-418	1712	22	but	but	CCONJ
ftr-418	1712	23	extremely	extremely	ADV
ftr-418	1712	24	confusing	confusing	ADJ
ftr-418	1712	25	path	path	NOUN
ftr-418	1712	26	.	.	PUNCT
ftr-418	1713	1	this	this	DET
ftr-418	1713	2	article	article	NOUN
ftr-418	1713	3	has	have	AUX
ftr-418	1713	4	attempted	attempt	VERB
ftr-418	1713	5	to	to	PART
ftr-418	1713	6	expose	expose	VERB
ftr-418	1713	7	and	and	CCONJ
ftr-418	1713	8	highlight	highlight	VERB
ftr-418	1713	9	the	the	DET
ftr-418	1713	10	complexities	complexity	NOUN
ftr-418	1713	11	underlying	underlie	VERB
ftr-418	1713	12	these	these	DET
ftr-418	1713	13	statuses	status	NOUN
ftr-418	1713	14	and	and	CCONJ
ftr-418	1713	15	to	to	PART
ftr-418	1713	16	revisit	revisit	VERB
ftr-418	1713	17	them	they	PRON
ftr-418	1713	18	in	in	ADP
ftr-418	1713	19	light	light	NOUN
ftr-418	1713	20	of	of	ADP
ftr-418	1713	21	the	the	DET
ftr-418	1713	22	realities	reality	NOUN
ftr-418	1713	23	of	of	ADP
ftr-418	1713	24	the	the	DET
ftr-418	1713	25	new	new	ADJ
ftr-418	1713	26	millennium	millennium	NOUN
ftr-418	1713	27	.	.	PUNCT
ftr-418	1714	1	despite	despite	SCONJ
ftr-418	1714	2	the	the	DET
ftr-418	1714	3	changes	change	NOUN
ftr-418	1714	4	in	in	ADP
ftr-418	1714	5	indian	indian	ADJ
ftr-418	1714	6	country	country	NOUN
ftr-418	1714	7	,	,	PUNCT
ftr-418	1714	8	it	it	PRON
ftr-418	1714	9	appears	appear	VERB
ftr-418	1714	10	that	that	SCONJ
ftr-418	1714	11	federal	federal	ADJ
ftr-418	1714	12	tax	tax	NOUN
ftr-418	1714	13	policy	policy	NOUN
ftr-418	1714	14	towards	towards	ADP
ftr-418	1714	15	indian	indian	ADJ
ftr-418	1714	16	tribes	tribe	NOUN
ftr-418	1714	17	is	be	AUX
ftr-418	1714	18	best	well	ADV
ftr-418	1714	19	kept	keep	VERB
ftr-418	1714	20	at	at	ADP
ftr-418	1714	21	the	the	DET
ftr-418	1714	22	status	status	NOUN
ftr-418	1714	23	quo	quo	NOUN
ftr-418	1714	24	.	.	PUNCT
ftr-418	1715	1	tribes	tribe	NOUN
ftr-418	1715	2	,	,	PUNCT
ftr-418	1715	3	while	while	SCONJ
ftr-418	1715	4	increasingly	increasingly	ADV
ftr-418	1715	5	commercial	commercial	ADJ
ftr-418	1715	6	in	in	ADP
ftr-418	1715	7	nature	nature	NOUN
ftr-418	1715	8	,	,	PUNCT
ftr-418	1715	9	are	be	AUX
ftr-418	1715	10	governments	government	NOUN
ftr-418	1715	11	and	and	CCONJ
ftr-418	1715	12	should	should	AUX
ftr-418	1715	13	be	be	AUX
ftr-418	1715	14	treated	treat	VERB
ftr-418	1715	15	as	as	ADP
ftr-418	1715	16	such	such	ADJ
ftr-418	1715	17	under	under	ADP
ftr-418	1715	18	the	the	DET
ftr-418	1715	19	tax	tax	NOUN
ftr-418	1715	20	system	system	NOUN
ftr-418	1715	21	.	.	PUNCT
ftr-418	1716	1	therefore	therefore	ADV
ftr-418	1716	2	,	,	PUNCT
ftr-418	1716	3	tribes	tribe	NOUN
ftr-418	1716	4	should	should	AUX
ftr-418	1716	5	continue	continue	VERB
ftr-418	1716	6	to	to	PART
ftr-418	1716	7	be	be	AUX
ftr-418	1716	8	exempt	exempt	ADJ
ftr-418	1716	9	from	from	ADP
ftr-418	1716	10	the	the	DET
ftr-418	1716	11	federal	federal	ADJ
ftr-418	1716	12	income	income	NOUN
ftr-418	1716	13	tax	tax	NOUN
ftr-418	1716	14	–	–	PUNCT
ftr-418	1716	15	just	just	ADV
ftr-418	1716	16	like	like	ADP
ftr-418	1716	17	states	state	NOUN
ftr-418	1716	18	.	.	PUNCT
ftr-418	1717	1	while	while	SCONJ
ftr-418	1717	2	congress	congress	PROPN
ftr-418	1717	3	has	have	VERB
ftr-418	1717	4	the	the	DET
ftr-418	1717	5	power	power	NOUN
ftr-418	1717	6	to	to	PART
ftr-418	1717	7	tax	tax	VERB
ftr-418	1717	8	the	the	DET
ftr-418	1717	9	tribes	tribe	NOUN
ftr-418	1717	10	,	,	PUNCT
ftr-418	1717	11	to	to	PART
ftr-418	1717	12	do	do	VERB
ftr-418	1717	13	so	so	ADV
ftr-418	1717	14	would	would	AUX
ftr-418	1717	15	frustrate	frustrate	VERB
ftr-418	1717	16	long	long	ADV
ftr-418	1717	17	-	-	PUNCT
ftr-418	1717	18	standing	stand	VERB
ftr-418	1717	19	federal	federal	ADJ
ftr-418	1717	20	indian	indian	ADJ
ftr-418	1717	21	policy	policy	NOUN
ftr-418	1717	22	favoring	favor	VERB
ftr-418	1717	23	the	the	DET
ftr-418	1717	24	economic	economic	ADJ
ftr-418	1717	25	independence	independence	NOUN
ftr-418	1717	26	and	and	CCONJ
ftr-418	1717	27	sovereignty	sovereignty	NOUN
ftr-418	1717	28	of	of	ADP
ftr-418	1717	29	the	the	DET
ftr-418	1717	30	tribes	tribe	NOUN
ftr-418	1717	31	and	and	CCONJ
ftr-418	1717	32	end	end	VERB
ftr-418	1717	33	congress	congress	PROPN
ftr-418	1717	34	’s	’s	PART
ftr-418	1717	35	recent	recent	ADJ
ftr-418	1717	36	movement	movement	NOUN
ftr-418	1717	37	towards	towards	ADP
ftr-418	1717	38	treating	treat	VERB
ftr-418	1717	39	indian	indian	ADJ
ftr-418	1717	40	tribes	tribe	NOUN
ftr-418	1717	41	as	as	ADP
ftr-418	1717	42	states	state	NOUN
ftr-418	1717	43	for	for	ADP
ftr-418	1717	44	many	many	ADJ
ftr-418	1717	45	purposes	purpose	NOUN
ftr-418	1717	46	of	of	ADP
ftr-418	1717	47	the	the	DET
ftr-418	1717	48	tax	tax	NOUN
ftr-418	1717	49	code	code	NOUN
ftr-418	1717	50	.	.	PUNCT
ftr-418	1718	1	unless	unless	SCONJ
ftr-418	1718	2	and	and	CCONJ
ftr-418	1718	3	until	until	SCONJ
ftr-418	1718	4	there	there	PRON
ftr-418	1718	5	are	be	VERB
ftr-418	1718	6	major	major	ADJ
ftr-418	1718	7	changes	change	NOUN
ftr-418	1718	8	in	in	ADP
ftr-418	1718	9	tax	tax	NOUN
ftr-418	1718	10	policy	policy	NOUN
ftr-418	1718	11	towards	towards	ADP
ftr-418	1718	12	states	state	NOUN
ftr-418	1718	13	or	or	CCONJ
ftr-418	1718	14	federal	federal	ADJ
ftr-418	1718	15	policy	policy	NOUN
ftr-418	1718	16	towards	towards	ADP
ftr-418	1718	17	indian	indian	ADJ
ftr-418	1718	18	tribes	tribe	NOUN
ftr-418	1718	19	,	,	PUNCT
ftr-418	1718	20	imposing	impose	VERB
ftr-418	1718	21	the	the	DET
ftr-418	1718	22	federal	federal	ADJ
ftr-418	1718	23	income	income	NOUN
ftr-418	1718	24	tax	tax	NOUN
ftr-418	1718	25	on	on	ADP
ftr-418	1718	26	tribes	tribe	NOUN
ftr-418	1718	27	would	would	AUX
ftr-418	1718	28	not	not	PART
ftr-418	1718	29	be	be	AUX
ftr-418	1718	30	justifiable	justifiable	ADJ
ftr-418	1718	31	.	.	PUNCT
ftr-418	1719	1	we	we	PRON
ftr-418	1719	2	have	have	AUX
ftr-418	1719	3	not	not	PART
ftr-418	1719	4	heard	hear	VERB
ftr-418	1719	5	the	the	DET
ftr-418	1719	6	last	last	ADJ
ftr-418	1719	7	of	of	ADP
ftr-418	1719	8	this	this	DET
ftr-418	1719	9	issue	issue	NOUN
ftr-418	1719	10	.	.	PUNCT
ftr-418	1720	1	as	as	SCONJ
ftr-418	1720	2	indian	indian	ADJ
ftr-418	1720	3	gaming	gaming	NOUN
ftr-418	1720	4	expands	expand	VERB
ftr-418	1720	5	and	and	CCONJ
ftr-418	1720	6	the	the	DET
ftr-418	1720	7	government	government	NOUN
ftr-418	1720	8	searches	search	VERB
ftr-418	1720	9	for	for	ADP
ftr-418	1720	10	new	new	ADJ
ftr-418	1720	11	sources	source	NOUN
ftr-418	1720	12	of	of	ADP
ftr-418	1720	13	tax	tax	NOUN
ftr-418	1720	14	revenue	revenue	NOUN
ftr-418	1720	15	,	,	PUNCT
ftr-418	1720	16	there	there	PRON
ftr-418	1720	17	will	will	AUX
ftr-418	1720	18	no	no	ADV
ftr-418	1720	19	doubt	doubt	ADV
ftr-418	1720	20	be	be	AUX
ftr-418	1720	21	pressure	pressure	NOUN
ftr-418	1720	22	to	to	PART
ftr-418	1720	23	impose	impose	VERB
ftr-418	1720	24	some	some	DET
ftr-418	1720	25	sort	sort	NOUN
ftr-418	1720	26	of	of	ADP
ftr-418	1720	27	an	an	DET
ftr-418	1720	28	income	income	NOUN
ftr-418	1720	29	tax	tax	NOUN
ftr-418	1720	30	on	on	ADP
ftr-418	1720	31	the	the	DET
ftr-418	1720	32	tribes	tribe	NOUN
ftr-418	1720	33	.	.	PUNCT
ftr-418	1721	1	when	when	SCONJ
ftr-418	1721	2	this	this	DET
ftr-418	1721	3	issue	issue	NOUN
ftr-418	1721	4	reemerges	reemerge	VERB
ftr-418	1721	5	,	,	PUNCT
ftr-418	1721	6	any	any	DET
ftr-418	1721	7	new	new	ADJ
ftr-418	1721	8	proposals	proposal	NOUN
ftr-418	1721	9	must	must	AUX
ftr-418	1721	10	be	be	AUX
ftr-418	1721	11	evaluated	evaluate	VERB
ftr-418	1721	12	,	,	PUNCT
ftr-418	1721	13	as	as	SCONJ
ftr-418	1721	14	done	do	VERB
ftr-418	1721	15	here	here	ADV
ftr-418	1721	16	,	,	PUNCT
ftr-418	1721	17	in	in	ADP
ftr-418	1721	18	light	light	NOUN
ftr-418	1721	19	of	of	ADP
ftr-418	1721	20	prevailing	prevail	VERB
ftr-418	1721	21	indian	indian	ADJ
ftr-418	1721	22	policy	policy	NOUN
ftr-418	1721	23	and	and	CCONJ
ftr-418	1721	24	tax	tax	NOUN
ftr-418	1721	25	policy	policy	NOUN
ftr-418	1721	26	.	.	PUNCT
ftr-418	1722	1	in	in	ADP
ftr-418	1722	2	addition	addition	NOUN
ftr-418	1722	3	,	,	PUNCT
ftr-418	1722	4	empirical	empirical	ADJ
ftr-418	1722	5	studies	study	NOUN
ftr-418	1722	6	of	of	ADP
ftr-418	1722	7	the	the	DET
ftr-418	1722	8	complex	complex	ADJ
ftr-418	1722	9	revenue	revenue	NOUN
ftr-418	1722	10	impact	impact	NOUN
ftr-418	1722	11	on	on	ADP
ftr-418	1722	12	tribes	tribe	NOUN
ftr-418	1722	13	,	,	PUNCT
ftr-418	1722	14	states	state	NOUN
ftr-418	1722	15	,	,	PUNCT
ftr-418	1722	16	and	and	CCONJ
ftr-418	1722	17	the	the	DET
ftr-418	1722	18	federal	federal	ADJ
ftr-418	1722	19	government	government	NOUN
ftr-418	1722	20	would	would	AUX
ftr-418	1722	21	2004	2004	NUM
ftr-418	1722	22	]	]	PUNCT
ftr-418	1722	23	leaving	leave	VERB
ftr-418	1722	24	money	money	NOUN
ftr-418	1722	25	on	on	ADP
ftr-418	1722	26	the	the	DET
ftr-418	1722	27	table(s	table(s	NOUN
ftr-418	1722	28	)	)	PUNCT
ftr-418	1722	29	399	399	NUM
ftr-418	1722	30	need	need	VERB
ftr-418	1722	31	to	to	PART
ftr-418	1722	32	be	be	AUX
ftr-418	1722	33	done	do	VERB
ftr-418	1722	34	to	to	PART
ftr-418	1722	35	properly	properly	ADV
ftr-418	1722	36	measure	measure	VERB
ftr-418	1722	37	the	the	DET
ftr-418	1722	38	true	true	ADJ
ftr-418	1722	39	amount	amount	NOUN
ftr-418	1722	40	of	of	ADP
ftr-418	1722	41	potential	potential	ADJ
ftr-418	1722	42	tax	tax	NOUN
ftr-418	1722	43	revenue	revenue	NOUN
ftr-418	1722	44	at	at	ADP
ftr-418	1722	45	stake	stake	NOUN
ftr-418	1722	46	.	.	PUNCT
ftr-418	1723	1	only	only	ADV
ftr-418	1723	2	then	then	ADV
ftr-418	1723	3	can	can	AUX
ftr-418	1723	4	we	we	PRON
ftr-418	1723	5	,	,	PUNCT
ftr-418	1723	6	like	like	ADP
ftr-418	1723	7	the	the	DET
ftr-418	1723	8	weekend	weekend	NOUN
ftr-418	1723	9	gambler	gambler	NOUN
ftr-418	1723	10	,	,	PUNCT
ftr-418	1723	11	know	know	VERB
ftr-418	1723	12	how	how	SCONJ
ftr-418	1723	13	much	much	ADJ
ftr-418	1723	14	money	money	NOUN
ftr-418	1723	15	we	we	PRON
ftr-418	1723	16	are	be	AUX
ftr-418	1723	17	leaving	leave	VERB
ftr-418	1723	18	on	on	ADP
ftr-418	1723	19	the	the	DET
ftr-418	1723	20	table	table	NOUN
ftr-418	1723	21	,	,	PUNCT
ftr-418	1723	22	and	and	CCONJ
ftr-418	1723	23	whether	whether	SCONJ
ftr-418	1723	24	we	we	PRON
ftr-418	1723	25	are	be	AUX
ftr-418	1723	26	better	well	ADJ
ftr-418	1723	27	off	off	ADP
ftr-418	1723	28	for	for	ADP
ftr-418	1723	29	having	having	AUX
ftr-418	1723	30	done	do	VERB
ftr-418	1723	31	so	so	ADV
ftr-418	1723	32	.	.	PUNCT