id	sid	tid	token	lemma	pos
ftr-422	1	1	florida	florida	PROPN
ftr-422	1	2	tax	tax	NOUN
ftr-422	1	3	review	review	NOUN
ftr-422	1	4	volume	volume	NOUN
ftr-422	1	5	6	6	NUM
ftr-422	1	6	2004	2004	NUM
ftr-422	1	7	number	number	NOUN
ftr-422	1	8	7	7	NUM
ftr-422	1	9	book	book	NOUN
ftr-422	1	10	tax	tax	NOUN
ftr-422	1	11	conformity	conformity	NOUN
ftr-422	1	12	for	for	ADP
ftr-422	1	13	financial	financial	ADJ
ftr-422	1	14	instruments	instrument	NOUN
ftr-422	1	15	yoram	yoram	PROPN
ftr-422	1	16	keinan	keinan	PROPN
ftr-422	1	17	i.	i.	PROPN
ftr-422	1	18	the	the	DET
ftr-422	1	19	book	book	NOUN
ftr-422	1	20	-	-	PUNCT
ftr-422	1	21	tax	tax	NOUN
ftr-422	1	22	conformity	conformity	NOUN
ftr-422	1	23	debate	debate	NOUN
ftr-422	1	24	.	.	PUNCT
ftr-422	1	25	.	.	PUNCT
ftr-422	1	26	.	.	PUNCT
ftr-422	1	27	.	.	PUNCT
ftr-422	1	28	.	.	PUNCT
ftr-422	1	29	.	.	PUNCT
ftr-422	1	30	.	.	PUNCT
ftr-422	1	31	.	.	PUNCT
ftr-422	1	32	.	.	PUNCT
ftr-422	1	33	.	.	PUNCT
ftr-422	1	34	.	.	PUNCT
ftr-422	1	35	.	.	PUNCT
ftr-422	1	36	.	.	PUNCT
ftr-422	1	37	.	.	PUNCT
ftr-422	1	38	.	.	PUNCT
ftr-422	1	39	.	.	PUNCT
ftr-422	1	40	.	.	PUNCT
ftr-422	1	41	.	.	PUNCT
ftr-422	1	42	.	.	PUNCT
ftr-422	1	43	.	.	PUNCT
ftr-422	1	44	.	.	PUNCT
ftr-422	1	45	.	.	PUNCT
ftr-422	1	46	.	.	PUNCT
ftr-422	2	1	.	.	PUNCT
ftr-422	3	1	678	678	NUM
ftr-422	3	2	ii	ii	NOUN
ftr-422	3	3	.	.	PUNCT
ftr-422	4	1	pros	pro	NOUN
ftr-422	4	2	and	and	CCONJ
ftr-422	4	3	cons	con	NOUN
ftr-422	4	4	of	of	ADP
ftr-422	4	5	conformity	conformity	NOUN
ftr-422	4	6	for	for	ADP
ftr-422	4	7	financial	financial	ADJ
ftr-422	4	8	instruments	instrument	NOUN
ftr-422	4	9	.	.	PUNCT
ftr-422	4	10	.	.	PUNCT
ftr-422	5	1	683	683	NUM
ftr-422	5	2	a.	a.	NOUN
ftr-422	5	3	arguments	argument	NOUN
ftr-422	5	4	for	for	ADP
ftr-422	5	5	conformity	conformity	NOUN
ftr-422	5	6	.	.	PUNCT
ftr-422	5	7	.	.	PUNCT
ftr-422	5	8	.	.	PUNCT
ftr-422	5	9	.	.	PUNCT
ftr-422	5	10	.	.	PUNCT
ftr-422	5	11	.	.	PUNCT
ftr-422	5	12	.	.	PUNCT
ftr-422	5	13	.	.	PUNCT
ftr-422	5	14	.	.	PUNCT
ftr-422	5	15	.	.	PUNCT
ftr-422	5	16	.	.	PUNCT
ftr-422	5	17	.	.	PUNCT
ftr-422	5	18	.	.	PUNCT
ftr-422	5	19	.	.	PUNCT
ftr-422	5	20	.	.	PUNCT
ftr-422	5	21	.	.	PUNCT
ftr-422	5	22	.	.	PUNCT
ftr-422	5	23	.	.	PUNCT
ftr-422	5	24	.	.	PUNCT
ftr-422	5	25	.	.	PUNCT
ftr-422	5	26	.	.	PUNCT
ftr-422	5	27	.	.	PUNCT
ftr-422	5	28	.	.	PUNCT
ftr-422	5	29	.	.	PUNCT
ftr-422	5	30	.	.	PUNCT
ftr-422	5	31	.	.	PUNCT
ftr-422	5	32	.	.	PUNCT
ftr-422	5	33	.	.	PUNCT
ftr-422	6	1	683	683	NUM
ftr-422	6	2	1	1	NUM
ftr-422	6	3	.	.	PUNCT
ftr-422	6	4	advantages	advantage	NOUN
ftr-422	6	5	of	of	ADP
ftr-422	6	6	the	the	DET
ftr-422	6	7	mark	mark	NOUN
ftr-422	6	8	-	-	PUNCT
ftr-422	6	9	to	to	ADP
ftr-422	6	10	-	-	PUNCT
ftr-422	6	11	market	market	NOUN
ftr-422	6	12	method	method	NOUN
ftr-422	6	13	.	.	PUNCT
ftr-422	6	14	.	.	PUNCT
ftr-422	6	15	.	.	PUNCT
ftr-422	6	16	.	.	PUNCT
ftr-422	6	17	.	.	PUNCT
ftr-422	6	18	.	.	PUNCT
ftr-422	6	19	.	.	PUNCT
ftr-422	6	20	.	.	PUNCT
ftr-422	6	21	.	.	PUNCT
ftr-422	7	1	683	683	NUM
ftr-422	7	2	2	2	NUM
ftr-422	7	3	.	.	PUNCT
ftr-422	8	1	the	the	DET
ftr-422	8	2	advantages	advantage	NOUN
ftr-422	8	3	of	of	ADP
ftr-422	8	4	the	the	DET
ftr-422	8	5	financial	financial	ADJ
ftr-422	8	6	accounting	accounting	NOUN
ftr-422	8	7	system	system	NOUN
ftr-422	8	8	..	..	PUNCT
ftr-422	8	9	684	684	NUM
ftr-422	8	10	3	3	NUM
ftr-422	8	11	.	.	PUNCT
ftr-422	8	12	reducing	reduce	VERB
ftr-422	8	13	administrative	administrative	ADJ
ftr-422	8	14	burden	burden	NOUN
ftr-422	8	15	.	.	PUNCT
ftr-422	8	16	.	.	PUNCT
ftr-422	8	17	.	.	PUNCT
ftr-422	8	18	.	.	PUNCT
ftr-422	8	19	.	.	PUNCT
ftr-422	8	20	.	.	PUNCT
ftr-422	8	21	.	.	PUNCT
ftr-422	8	22	.	.	PUNCT
ftr-422	8	23	.	.	PUNCT
ftr-422	8	24	.	.	PUNCT
ftr-422	8	25	.	.	PUNCT
ftr-422	8	26	.	.	PUNCT
ftr-422	8	27	.	.	PUNCT
ftr-422	8	28	.	.	PUNCT
ftr-422	8	29	.	.	PUNCT
ftr-422	8	30	.	.	PUNCT
ftr-422	9	1	.	.	PUNCT
ftr-422	10	1	685	685	NUM
ftr-422	10	2	4	4	NUM
ftr-422	10	3	.	.	PUNCT
ftr-422	10	4	book	book	NOUN
ftr-422	10	5	-	-	PUNCT
ftr-422	10	6	tax	tax	NOUN
ftr-422	10	7	conformity	conformity	NOUN
ftr-422	10	8	for	for	ADP
ftr-422	10	9	financial	financial	ADJ
ftr-422	10	10	instruments	instrument	NOUN
ftr-422	10	11	in	in	ADP
ftr-422	10	12	other	other	ADJ
ftr-422	10	13	countries	country	NOUN
ftr-422	10	14	.	.	PUNCT
ftr-422	10	15	.	.	PUNCT
ftr-422	10	16	.	.	PUNCT
ftr-422	10	17	.	.	PUNCT
ftr-422	10	18	.	.	PUNCT
ftr-422	10	19	.	.	PUNCT
ftr-422	10	20	.	.	PUNCT
ftr-422	10	21	.	.	PUNCT
ftr-422	10	22	.	.	PUNCT
ftr-422	10	23	.	.	PUNCT
ftr-422	10	24	.	.	PUNCT
ftr-422	10	25	.	.	PUNCT
ftr-422	10	26	.	.	PUNCT
ftr-422	10	27	.	.	PUNCT
ftr-422	10	28	.	.	PUNCT
ftr-422	10	29	.	.	PUNCT
ftr-422	10	30	.	.	PUNCT
ftr-422	10	31	.	.	PUNCT
ftr-422	10	32	.	.	PUNCT
ftr-422	10	33	.	.	PUNCT
ftr-422	10	34	.	.	PUNCT
ftr-422	10	35	.	.	PUNCT
ftr-422	10	36	.	.	PUNCT
ftr-422	10	37	.	.	PUNCT
ftr-422	10	38	.	.	PUNCT
ftr-422	10	39	.	.	PUNCT
ftr-422	10	40	.	.	PUNCT
ftr-422	10	41	.	.	PUNCT
ftr-422	10	42	.	.	PUNCT
ftr-422	11	1	.	.	PUNCT
ftr-422	12	1	685	685	NUM
ftr-422	12	2	5	5	NUM
ftr-422	12	3	.	.	PUNCT
ftr-422	12	4	reduce	reduce	VERB
ftr-422	12	5	incentives	incentive	NOUN
ftr-422	12	6	to	to	PART
ftr-422	12	7	enter	enter	VERB
ftr-422	12	8	into	into	ADP
ftr-422	12	9	tax	tax	NOUN
ftr-422	12	10	shelters	shelter	NOUN
ftr-422	12	11	.	.	PUNCT
ftr-422	12	12	.	.	PUNCT
ftr-422	12	13	.	.	PUNCT
ftr-422	12	14	.	.	PUNCT
ftr-422	12	15	.	.	PUNCT
ftr-422	12	16	.	.	PUNCT
ftr-422	12	17	.	.	PUNCT
ftr-422	13	1	.	.	PUNCT
ftr-422	14	1	686	686	NUM
ftr-422	14	2	b.	b.	NOUN
ftr-422	14	3	arguments	argument	NOUN
ftr-422	14	4	against	against	ADP
ftr-422	14	5	conformity	conformity	NOUN
ftr-422	14	6	.	.	PUNCT
ftr-422	14	7	.	.	PUNCT
ftr-422	14	8	.	.	PUNCT
ftr-422	14	9	.	.	PUNCT
ftr-422	14	10	.	.	PUNCT
ftr-422	14	11	.	.	PUNCT
ftr-422	14	12	.	.	PUNCT
ftr-422	14	13	.	.	PUNCT
ftr-422	14	14	.	.	PUNCT
ftr-422	14	15	.	.	PUNCT
ftr-422	14	16	.	.	PUNCT
ftr-422	14	17	.	.	PUNCT
ftr-422	14	18	.	.	PUNCT
ftr-422	14	19	.	.	PUNCT
ftr-422	14	20	.	.	PUNCT
ftr-422	14	21	.	.	PUNCT
ftr-422	14	22	.	.	PUNCT
ftr-422	14	23	.	.	PUNCT
ftr-422	14	24	.	.	PUNCT
ftr-422	14	25	.	.	PUNCT
ftr-422	14	26	.	.	PUNCT
ftr-422	14	27	.	.	PUNCT
ftr-422	14	28	.	.	PUNCT
ftr-422	14	29	.	.	PUNCT
ftr-422	14	30	.	.	PUNCT
ftr-422	15	1	688	688	NUM
ftr-422	15	2	c.	c.	NOUN
ftr-422	15	3	alternative	alternative	ADJ
ftr-422	15	4	routes	route	NOUN
ftr-422	15	5	to	to	PART
ftr-422	15	6	achieve	achieve	VERB
ftr-422	15	7	conformity	conformity	NOUN
ftr-422	15	8	.	.	PUNCT
ftr-422	15	9	.	.	PUNCT
ftr-422	15	10	.	.	PUNCT
ftr-422	15	11	.	.	PUNCT
ftr-422	15	12	.	.	PUNCT
ftr-422	15	13	.	.	PUNCT
ftr-422	15	14	.	.	PUNCT
ftr-422	15	15	.	.	PUNCT
ftr-422	15	16	.	.	PUNCT
ftr-422	15	17	.	.	PUNCT
ftr-422	15	18	.	.	PUNCT
ftr-422	15	19	.	.	PUNCT
ftr-422	15	20	.	.	PUNCT
ftr-422	15	21	.	.	PUNCT
ftr-422	15	22	.	.	PUNCT
ftr-422	15	23	.	.	PUNCT
ftr-422	16	1	690	690	NUM
ftr-422	16	2	1	1	NUM
ftr-422	16	3	.	.	PUNCT
ftr-422	16	4	mandatory	mandatory	ADJ
ftr-422	16	5	conformity	conformity	NOUN
ftr-422	16	6	.	.	PUNCT
ftr-422	16	7	.	.	PUNCT
ftr-422	16	8	.	.	PUNCT
ftr-422	16	9	.	.	PUNCT
ftr-422	16	10	.	.	PUNCT
ftr-422	16	11	.	.	PUNCT
ftr-422	16	12	.	.	PUNCT
ftr-422	16	13	.	.	PUNCT
ftr-422	16	14	.	.	PUNCT
ftr-422	16	15	.	.	PUNCT
ftr-422	16	16	.	.	PUNCT
ftr-422	16	17	.	.	PUNCT
ftr-422	16	18	.	.	PUNCT
ftr-422	16	19	.	.	PUNCT
ftr-422	16	20	.	.	PUNCT
ftr-422	16	21	.	.	PUNCT
ftr-422	16	22	.	.	PUNCT
ftr-422	16	23	.	.	PUNCT
ftr-422	16	24	.	.	PUNCT
ftr-422	16	25	.	.	PUNCT
ftr-422	16	26	.	.	PUNCT
ftr-422	16	27	.	.	PUNCT
ftr-422	16	28	.	.	PUNCT
ftr-422	16	29	.	.	PUNCT
ftr-422	16	30	.	.	PUNCT
ftr-422	17	1	690	690	NUM
ftr-422	17	2	2	2	NUM
ftr-422	17	3	.	.	PUNCT
ftr-422	17	4	mandatory	mandatory	ADJ
ftr-422	17	5	for	for	ADP
ftr-422	17	6	a	a	DET
ftr-422	17	7	specific	specific	ADJ
ftr-422	17	8	type	type	NOUN
ftr-422	17	9	of	of	ADP
ftr-422	17	10	instrument	instrument	NOUN
ftr-422	17	11	and	and	CCONJ
ftr-422	17	12	elective	elective	NOUN
ftr-422	17	13	to	to	ADP
ftr-422	17	14	others	other	NOUN
ftr-422	17	15	.	.	PUNCT
ftr-422	17	16	.	.	PUNCT
ftr-422	17	17	.	.	PUNCT
ftr-422	17	18	.	.	PUNCT
ftr-422	17	19	.	.	PUNCT
ftr-422	17	20	.	.	PUNCT
ftr-422	17	21	.	.	PUNCT
ftr-422	17	22	.	.	PUNCT
ftr-422	17	23	.	.	PUNCT
ftr-422	17	24	.	.	PUNCT
ftr-422	17	25	.	.	PUNCT
ftr-422	17	26	.	.	PUNCT
ftr-422	17	27	.	.	PUNCT
ftr-422	17	28	.	.	PUNCT
ftr-422	17	29	.	.	PUNCT
ftr-422	17	30	.	.	PUNCT
ftr-422	17	31	.	.	PUNCT
ftr-422	17	32	.	.	PUNCT
ftr-422	17	33	.	.	PUNCT
ftr-422	17	34	.	.	PUNCT
ftr-422	17	35	.	.	PUNCT
ftr-422	17	36	.	.	PUNCT
ftr-422	17	37	.	.	PUNCT
ftr-422	17	38	.	.	PUNCT
ftr-422	17	39	.	.	PUNCT
ftr-422	17	40	.	.	PUNCT
ftr-422	17	41	.	.	PUNCT
ftr-422	17	42	.	.	PUNCT
ftr-422	17	43	.	.	PUNCT
ftr-422	17	44	.	.	PUNCT
ftr-422	17	45	.	.	PUNCT
ftr-422	18	1	691	691	NUM
ftr-422	18	2	3	3	NUM
ftr-422	18	3	.	.	PUNCT
ftr-422	19	1	all	all	DET
ftr-422	19	2	taxpayers	taxpayer	NOUN
ftr-422	19	3	may	may	AUX
ftr-422	19	4	elect	elect	VERB
ftr-422	19	5	to	to	PART
ftr-422	19	6	apply	apply	VERB
ftr-422	19	7	book	book	NOUN
ftr-422	19	8	-	-	PUNCT
ftr-422	19	9	tax	tax	NOUN
ftr-422	19	10	conformity	conformity	NOUN
ftr-422	19	11	.	.	PUNCT
ftr-422	19	12	.	.	PUNCT
ftr-422	19	13	.	.	PUNCT
ftr-422	19	14	.	.	PUNCT
ftr-422	19	15	.	.	PUNCT
ftr-422	19	16	.	.	PUNCT
ftr-422	19	17	.	.	PUNCT
ftr-422	19	18	.	.	PUNCT
ftr-422	19	19	.	.	PUNCT
ftr-422	19	20	.	.	PUNCT
ftr-422	19	21	.	.	PUNCT
ftr-422	19	22	.	.	PUNCT
ftr-422	19	23	.	.	PUNCT
ftr-422	19	24	.	.	PUNCT
ftr-422	19	25	.	.	PUNCT
ftr-422	19	26	.	.	PUNCT
ftr-422	19	27	.	.	PUNCT
ftr-422	19	28	.	.	PUNCT
ftr-422	19	29	.	.	PUNCT
ftr-422	19	30	.	.	PUNCT
ftr-422	19	31	.	.	PUNCT
ftr-422	19	32	.	.	PUNCT
ftr-422	19	33	.	.	PUNCT
ftr-422	19	34	.	.	PUNCT
ftr-422	19	35	.	.	PUNCT
ftr-422	19	36	.	.	PUNCT
ftr-422	19	37	.	.	PUNCT
ftr-422	20	1	.	.	PUNCT
ftr-422	21	1	692	692	NUM
ftr-422	21	2	iii	iii	NOUN
ftr-422	21	3	.	.	PUNCT
ftr-422	21	4	current	current	ADJ
ftr-422	21	5	relationship	relationship	NOUN
ftr-422	21	6	between	between	ADP
ftr-422	21	7	book	book	NOUN
ftr-422	21	8	and	and	CCONJ
ftr-422	21	9	tax	tax	NOUN
ftr-422	21	10	rules	rule	NOUN
ftr-422	21	11	.	.	PUNCT
ftr-422	21	12	.	.	PUNCT
ftr-422	21	13	.	.	PUNCT
ftr-422	21	14	.	.	PUNCT
ftr-422	21	15	.	.	PUNCT
ftr-422	22	1	.	.	PUNCT
ftr-422	23	1	693	693	NUM
ftr-422	23	2	a.	a.	NOUN
ftr-422	23	3	clear	clear	ADJ
ftr-422	23	4	reflection	reflection	NOUN
ftr-422	23	5	of	of	ADP
ftr-422	23	6	income	income	NOUN
ftr-422	23	7	.	.	PUNCT
ftr-422	23	8	.	.	PUNCT
ftr-422	23	9	.	.	PUNCT
ftr-422	23	10	.	.	PUNCT
ftr-422	23	11	.	.	PUNCT
ftr-422	23	12	.	.	PUNCT
ftr-422	23	13	.	.	PUNCT
ftr-422	23	14	.	.	PUNCT
ftr-422	23	15	.	.	PUNCT
ftr-422	23	16	.	.	PUNCT
ftr-422	23	17	.	.	PUNCT
ftr-422	23	18	.	.	PUNCT
ftr-422	23	19	.	.	PUNCT
ftr-422	23	20	.	.	PUNCT
ftr-422	23	21	.	.	PUNCT
ftr-422	23	22	.	.	PUNCT
ftr-422	23	23	.	.	PUNCT
ftr-422	23	24	.	.	PUNCT
ftr-422	23	25	.	.	PUNCT
ftr-422	23	26	.	.	PUNCT
ftr-422	23	27	.	.	PUNCT
ftr-422	23	28	.	.	PUNCT
ftr-422	23	29	.	.	PUNCT
ftr-422	23	30	.	.	PUNCT
ftr-422	23	31	.	.	PUNCT
ftr-422	23	32	.	.	PUNCT
ftr-422	23	33	.	.	PUNCT
ftr-422	23	34	.	.	PUNCT
ftr-422	24	1	693	693	NUM
ftr-422	24	2	b.	b.	NOUN
ftr-422	24	3	reportable	reportable	ADJ
ftr-422	24	4	transactions	transaction	NOUN
ftr-422	24	5	regulations	regulation	NOUN
ftr-422	24	6	.	.	PUNCT
ftr-422	24	7	.	.	PUNCT
ftr-422	24	8	.	.	PUNCT
ftr-422	24	9	.	.	PUNCT
ftr-422	24	10	.	.	PUNCT
ftr-422	24	11	.	.	PUNCT
ftr-422	24	12	.	.	PUNCT
ftr-422	24	13	.	.	PUNCT
ftr-422	24	14	.	.	PUNCT
ftr-422	24	15	.	.	PUNCT
ftr-422	24	16	.	.	PUNCT
ftr-422	24	17	.	.	PUNCT
ftr-422	24	18	.	.	PUNCT
ftr-422	24	19	.	.	PUNCT
ftr-422	24	20	.	.	PUNCT
ftr-422	24	21	.	.	PUNCT
ftr-422	24	22	.	.	PUNCT
ftr-422	24	23	.	.	PUNCT
ftr-422	24	24	.	.	PUNCT
ftr-422	25	1	.	.	PUNCT
ftr-422	26	1	694	694	NUM
ftr-422	26	2	iv	iv	NOUN
ftr-422	26	3	.	.	PUNCT
ftr-422	26	4	relevant	relevant	ADJ
ftr-422	26	5	accounting	accounting	NOUN
ftr-422	26	6	bodies	body	NOUN
ftr-422	26	7	and	and	CCONJ
ftr-422	26	8	guidance	guidance	NOUN
ftr-422	26	9	.	.	PUNCT
ftr-422	26	10	.	.	PUNCT
ftr-422	26	11	.	.	PUNCT
ftr-422	26	12	.	.	PUNCT
ftr-422	26	13	.	.	PUNCT
ftr-422	26	14	.	.	PUNCT
ftr-422	26	15	.	.	PUNCT
ftr-422	26	16	.	.	PUNCT
ftr-422	26	17	.	.	PUNCT
ftr-422	26	18	.	.	PUNCT
ftr-422	26	19	.	.	PUNCT
ftr-422	26	20	.	.	PUNCT
ftr-422	26	21	.	.	PUNCT
ftr-422	27	1	.	.	PUNCT
ftr-422	28	1	695	695	NUM
ftr-422	28	2	a.	a.	NOUN
ftr-422	28	3	financial	financial	ADJ
ftr-422	28	4	accounting	accounting	PROPN
ftr-422	28	5	standards	standards	PROPN
ftr-422	28	6	board	board	NOUN
ftr-422	28	7	(	(	PUNCT
ftr-422	28	8	fasb	fasb	PROPN
ftr-422	28	9	)	)	PUNCT
ftr-422	28	10	..	..	PUNCT
ftr-422	28	11	.	.	PUNCT
ftr-422	28	12	.	.	PUNCT
ftr-422	28	13	.	.	PUNCT
ftr-422	28	14	.	.	PUNCT
ftr-422	28	15	.	.	PUNCT
ftr-422	28	16	.	.	PUNCT
ftr-422	28	17	.	.	PUNCT
ftr-422	28	18	.	.	PUNCT
ftr-422	28	19	.	.	PUNCT
ftr-422	28	20	.	.	PUNCT
ftr-422	29	1	695	695	NUM
ftr-422	29	2	b.	b.	PROPN
ftr-422	29	3	international	international	PROPN
ftr-422	29	4	accounting	accounting	PROPN
ftr-422	29	5	standards	standards	PROPN
ftr-422	29	6	committee	committee	PROPN
ftr-422	29	7	(	(	PUNCT
ftr-422	29	8	iasc	iasc	PROPN
ftr-422	29	9	)	)	PUNCT
ftr-422	29	10	.	.	PUNCT
ftr-422	29	11	.	.	PUNCT
ftr-422	29	12	.	.	PUNCT
ftr-422	29	13	.	.	PUNCT
ftr-422	29	14	.	.	PUNCT
ftr-422	29	15	.	.	PUNCT
ftr-422	30	1	696	696	NUM
ftr-422	30	2	c.	c.	NOUN
ftr-422	30	3	guidance	guidance	NOUN
ftr-422	30	4	on	on	ADP
ftr-422	30	5	financial	financial	ADJ
ftr-422	30	6	instruments	instrument	NOUN
ftr-422	30	7	.	.	PUNCT
ftr-422	30	8	.	.	PUNCT
ftr-422	30	9	.	.	PUNCT
ftr-422	30	10	.	.	PUNCT
ftr-422	30	11	.	.	PUNCT
ftr-422	30	12	.	.	PUNCT
ftr-422	30	13	.	.	PUNCT
ftr-422	30	14	.	.	PUNCT
ftr-422	30	15	.	.	PUNCT
ftr-422	30	16	.	.	PUNCT
ftr-422	30	17	.	.	PUNCT
ftr-422	30	18	.	.	PUNCT
ftr-422	30	19	.	.	PUNCT
ftr-422	30	20	.	.	PUNCT
ftr-422	30	21	.	.	PUNCT
ftr-422	30	22	.	.	PUNCT
ftr-422	30	23	.	.	PUNCT
ftr-422	30	24	.	.	PUNCT
ftr-422	30	25	.	.	PUNCT
ftr-422	30	26	.	.	PUNCT
ftr-422	30	27	.	.	PUNCT
ftr-422	31	1	696	696	NUM
ftr-422	31	2	v.	v.	ADP
ftr-422	31	3	key	key	ADJ
ftr-422	31	4	issues	issue	NOUN
ftr-422	31	5	in	in	ADP
ftr-422	31	6	analyzing	analyze	VERB
ftr-422	31	7	financial	financial	ADJ
ftr-422	31	8	instruments	instrument	NOUN
ftr-422	31	9	.	.	PUNCT
ftr-422	31	10	.	.	PUNCT
ftr-422	31	11	.	.	PUNCT
ftr-422	31	12	.	.	PUNCT
ftr-422	31	13	.	.	PUNCT
ftr-422	31	14	.	.	PUNCT
ftr-422	31	15	.	.	PUNCT
ftr-422	31	16	.	.	PUNCT
ftr-422	31	17	.	.	PUNCT
ftr-422	31	18	.	.	PUNCT
ftr-422	31	19	.	.	PUNCT
ftr-422	32	1	697	697	NUM
ftr-422	32	2	a.	a.	NOUN
ftr-422	32	3	general	general	NOUN
ftr-422	32	4	.	.	PUNCT
ftr-422	32	5	.	.	PUNCT
ftr-422	32	6	.	.	PUNCT
ftr-422	32	7	.	.	PUNCT
ftr-422	32	8	.	.	PUNCT
ftr-422	32	9	.	.	PUNCT
ftr-422	32	10	.	.	PUNCT
ftr-422	32	11	.	.	PUNCT
ftr-422	32	12	.	.	PUNCT
ftr-422	32	13	.	.	PUNCT
ftr-422	32	14	.	.	PUNCT
ftr-422	32	15	.	.	PUNCT
ftr-422	32	16	.	.	PUNCT
ftr-422	32	17	.	.	PUNCT
ftr-422	32	18	.	.	PUNCT
ftr-422	32	19	.	.	PUNCT
ftr-422	32	20	.	.	PUNCT
ftr-422	32	21	.	.	PUNCT
ftr-422	32	22	.	.	PUNCT
ftr-422	32	23	.	.	PUNCT
ftr-422	32	24	.	.	PUNCT
ftr-422	32	25	.	.	PUNCT
ftr-422	32	26	.	.	PUNCT
ftr-422	32	27	.	.	PUNCT
ftr-422	32	28	.	.	PUNCT
ftr-422	32	29	.	.	PUNCT
ftr-422	32	30	.	.	PUNCT
ftr-422	32	31	.	.	PUNCT
ftr-422	32	32	.	.	PUNCT
ftr-422	32	33	.	.	PUNCT
ftr-422	32	34	.	.	PUNCT
ftr-422	32	35	.	.	PUNCT
ftr-422	32	36	.	.	PUNCT
ftr-422	32	37	.	.	PUNCT
ftr-422	32	38	.	.	PUNCT
ftr-422	32	39	.	.	PUNCT
ftr-422	32	40	.	.	PUNCT
ftr-422	32	41	.	.	PUNCT
ftr-422	32	42	.	.	PUNCT
ftr-422	32	43	.	.	PUNCT
ftr-422	32	44	.	.	PUNCT
ftr-422	32	45	.	.	PUNCT
ftr-422	32	46	.	.	PUNCT
ftr-422	33	1	697	697	NUM
ftr-422	33	2	b.	b.	NOUN
ftr-422	33	3	substance	substance	NOUN
ftr-422	33	4	over	over	ADP
ftr-422	33	5	form	form	NOUN
ftr-422	33	6	.	.	PUNCT
ftr-422	33	7	.	.	PUNCT
ftr-422	33	8	.	.	PUNCT
ftr-422	33	9	.	.	PUNCT
ftr-422	33	10	.	.	PUNCT
ftr-422	33	11	.	.	PUNCT
ftr-422	33	12	.	.	PUNCT
ftr-422	33	13	.	.	PUNCT
ftr-422	33	14	.	.	PUNCT
ftr-422	33	15	.	.	PUNCT
ftr-422	33	16	.	.	PUNCT
ftr-422	33	17	.	.	PUNCT
ftr-422	33	18	.	.	PUNCT
ftr-422	33	19	.	.	PUNCT
ftr-422	33	20	.	.	PUNCT
ftr-422	33	21	.	.	PUNCT
ftr-422	33	22	.	.	PUNCT
ftr-422	33	23	.	.	PUNCT
ftr-422	33	24	.	.	PUNCT
ftr-422	33	25	.	.	PUNCT
ftr-422	33	26	.	.	PUNCT
ftr-422	33	27	.	.	PUNCT
ftr-422	33	28	.	.	PUNCT
ftr-422	33	29	.	.	PUNCT
ftr-422	33	30	.	.	PUNCT
ftr-422	33	31	.	.	PUNCT
ftr-422	33	32	.	.	PUNCT
ftr-422	33	33	.	.	PUNCT
ftr-422	33	34	.	.	PUNCT
ftr-422	33	35	.	.	PUNCT
ftr-422	33	36	.	.	PUNCT
ftr-422	33	37	.	.	PUNCT
ftr-422	34	1	698	698	NUM
ftr-422	34	2	c.	c.	NOUN
ftr-422	34	3	classification	classification	NOUN
ftr-422	34	4	of	of	ADP
ftr-422	34	5	financial	financial	ADJ
ftr-422	34	6	instruments	instrument	NOUN
ftr-422	34	7	.	.	PUNCT
ftr-422	34	8	.	.	PUNCT
ftr-422	34	9	.	.	PUNCT
ftr-422	34	10	.	.	PUNCT
ftr-422	34	11	.	.	PUNCT
ftr-422	34	12	.	.	PUNCT
ftr-422	34	13	.	.	PUNCT
ftr-422	34	14	.	.	PUNCT
ftr-422	34	15	.	.	PUNCT
ftr-422	34	16	.	.	PUNCT
ftr-422	34	17	.	.	PUNCT
ftr-422	34	18	.	.	PUNCT
ftr-422	34	19	.	.	PUNCT
ftr-422	34	20	.	.	PUNCT
ftr-422	34	21	.	.	PUNCT
ftr-422	34	22	.	.	PUNCT
ftr-422	34	23	.	.	PUNCT
ftr-422	35	1	.	.	PUNCT
ftr-422	36	1	700	700	NUM
ftr-422	36	2	1	1	NUM
ftr-422	36	3	.	.	PUNCT
ftr-422	36	4	overview	overview	NOUN
ftr-422	36	5	.	.	PUNCT
ftr-422	36	6	.	.	PUNCT
ftr-422	36	7	.	.	PUNCT
ftr-422	36	8	.	.	PUNCT
ftr-422	36	9	.	.	PUNCT
ftr-422	36	10	.	.	PUNCT
ftr-422	36	11	.	.	PUNCT
ftr-422	36	12	.	.	PUNCT
ftr-422	36	13	.	.	PUNCT
ftr-422	36	14	.	.	PUNCT
ftr-422	36	15	.	.	PUNCT
ftr-422	36	16	.	.	PUNCT
ftr-422	36	17	.	.	PUNCT
ftr-422	36	18	.	.	PUNCT
ftr-422	36	19	.	.	PUNCT
ftr-422	36	20	.	.	PUNCT
ftr-422	36	21	.	.	PUNCT
ftr-422	36	22	.	.	PUNCT
ftr-422	36	23	.	.	PUNCT
ftr-422	36	24	.	.	PUNCT
ftr-422	36	25	.	.	PUNCT
ftr-422	36	26	.	.	PUNCT
ftr-422	36	27	.	.	PUNCT
ftr-422	36	28	.	.	PUNCT
ftr-422	36	29	.	.	PUNCT
ftr-422	36	30	.	.	PUNCT
ftr-422	36	31	.	.	PUNCT
ftr-422	36	32	.	.	PUNCT
ftr-422	36	33	.	.	PUNCT
ftr-422	36	34	.	.	PUNCT
ftr-422	36	35	.	.	PUNCT
ftr-422	36	36	.	.	PUNCT
ftr-422	36	37	.	.	PUNCT
ftr-422	36	38	.	.	PUNCT
ftr-422	37	1	.	.	PUNCT
ftr-422	38	1	700	700	NUM
ftr-422	38	2	2	2	NUM
ftr-422	38	3	.	.	NUM
ftr-422	38	4	basic	basic	ADJ
ftr-422	38	5	(	(	PUNCT
ftr-422	38	6	non	non	ADJ
ftr-422	38	7	-	-	ADJ
ftr-422	38	8	derivatives	derivative	NOUN
ftr-422	38	9	)	)	PUNCT
ftr-422	38	10	instruments	instrument	NOUN
ftr-422	38	11	:	:	PUNCT
ftr-422	38	12	distinguishing	distinguish	VERB
ftr-422	38	13	between	between	ADP
ftr-422	38	14	debt	debt	NOUN
ftr-422	38	15	(	(	PUNCT
ftr-422	38	16	liability	liability	NOUN
ftr-422	38	17	)	)	PUNCT
ftr-422	38	18	and	and	CCONJ
ftr-422	38	19	equity	equity	NOUN
ftr-422	38	20	.	.	PUNCT
ftr-422	38	21	.	.	PUNCT
ftr-422	38	22	.	.	PUNCT
ftr-422	38	23	.	.	PUNCT
ftr-422	38	24	.	.	PUNCT
ftr-422	38	25	.	.	PUNCT
ftr-422	38	26	.	.	PUNCT
ftr-422	38	27	.	.	PUNCT
ftr-422	38	28	.	.	PUNCT
ftr-422	38	29	.	.	PUNCT
ftr-422	38	30	.	.	PUNCT
ftr-422	38	31	.	.	PUNCT
ftr-422	38	32	.	.	PUNCT
ftr-422	38	33	.	.	PUNCT
ftr-422	38	34	.	.	PUNCT
ftr-422	39	1	.	.	PUNCT
ftr-422	40	1	701	701	NUM
ftr-422	40	2	3	3	NUM
ftr-422	40	3	.	.	PUNCT
ftr-422	40	4	conclusions	conclusion	NOUN
ftr-422	40	5	.	.	PUNCT
ftr-422	40	6	.	.	PUNCT
ftr-422	40	7	.	.	PUNCT
ftr-422	40	8	.	.	PUNCT
ftr-422	40	9	.	.	PUNCT
ftr-422	40	10	.	.	PUNCT
ftr-422	40	11	.	.	PUNCT
ftr-422	40	12	.	.	PUNCT
ftr-422	40	13	.	.	PUNCT
ftr-422	40	14	.	.	PUNCT
ftr-422	40	15	.	.	PUNCT
ftr-422	40	16	.	.	PUNCT
ftr-422	40	17	.	.	PUNCT
ftr-422	40	18	.	.	PUNCT
ftr-422	40	19	.	.	PUNCT
ftr-422	40	20	.	.	PUNCT
ftr-422	40	21	.	.	PUNCT
ftr-422	40	22	.	.	PUNCT
ftr-422	40	23	.	.	PUNCT
ftr-422	40	24	.	.	PUNCT
ftr-422	40	25	.	.	PUNCT
ftr-422	40	26	.	.	PUNCT
ftr-422	40	27	.	.	PUNCT
ftr-422	40	28	.	.	PUNCT
ftr-422	40	29	.	.	PUNCT
ftr-422	40	30	.	.	PUNCT
ftr-422	40	31	.	.	PUNCT
ftr-422	40	32	.	.	PUNCT
ftr-422	40	33	.	.	PUNCT
ftr-422	40	34	.	.	PUNCT
ftr-422	40	35	.	.	PUNCT
ftr-422	40	36	.	.	PUNCT
ftr-422	40	37	.	.	PUNCT
ftr-422	41	1	715	715	NUM
ftr-422	41	2	d.	d.	PROPN
ftr-422	41	3	timing	timing	NOUN
ftr-422	41	4	.	.	PUNCT
ftr-422	41	5	.	.	PUNCT
ftr-422	41	6	.	.	PUNCT
ftr-422	41	7	.	.	PUNCT
ftr-422	41	8	.	.	PUNCT
ftr-422	41	9	.	.	PUNCT
ftr-422	41	10	.	.	PUNCT
ftr-422	41	11	.	.	PUNCT
ftr-422	41	12	.	.	PUNCT
ftr-422	41	13	.	.	PUNCT
ftr-422	41	14	.	.	PUNCT
ftr-422	41	15	.	.	PUNCT
ftr-422	41	16	.	.	PUNCT
ftr-422	41	17	.	.	PUNCT
ftr-422	41	18	.	.	PUNCT
ftr-422	41	19	.	.	PUNCT
ftr-422	41	20	.	.	PUNCT
ftr-422	41	21	.	.	PUNCT
ftr-422	41	22	.	.	PUNCT
ftr-422	41	23	.	.	PUNCT
ftr-422	41	24	.	.	PUNCT
ftr-422	41	25	.	.	PUNCT
ftr-422	41	26	.	.	PUNCT
ftr-422	41	27	.	.	PUNCT
ftr-422	41	28	.	.	PUNCT
ftr-422	41	29	.	.	PUNCT
ftr-422	41	30	.	.	PUNCT
ftr-422	41	31	.	.	PUNCT
ftr-422	41	32	.	.	PUNCT
ftr-422	41	33	.	.	PUNCT
ftr-422	41	34	.	.	PUNCT
ftr-422	41	35	.	.	PUNCT
ftr-422	41	36	.	.	PUNCT
ftr-422	41	37	.	.	PUNCT
ftr-422	41	38	.	.	PUNCT
ftr-422	41	39	.	.	PUNCT
ftr-422	41	40	.	.	PUNCT
ftr-422	41	41	.	.	PUNCT
ftr-422	41	42	.	.	PUNCT
ftr-422	41	43	.	.	PUNCT
ftr-422	41	44	.	.	PUNCT
ftr-422	41	45	.	.	PUNCT
ftr-422	41	46	.	.	PUNCT
ftr-422	42	1	716	716	NUM
ftr-422	42	2	1	1	NUM
ftr-422	42	3	.	.	PUNCT
ftr-422	42	4	cash	cash	NOUN
ftr-422	42	5	and	and	CCONJ
ftr-422	42	6	accrual	accrual	ADJ
ftr-422	42	7	accounting	accounting	NOUN
ftr-422	42	8	methods	method	NOUN
ftr-422	42	9	.	.	PUNCT
ftr-422	42	10	.	.	PUNCT
ftr-422	42	11	.	.	PUNCT
ftr-422	42	12	.	.	PUNCT
ftr-422	42	13	.	.	PUNCT
ftr-422	42	14	.	.	PUNCT
ftr-422	42	15	.	.	PUNCT
ftr-422	42	16	.	.	PUNCT
ftr-422	42	17	.	.	PUNCT
ftr-422	42	18	.	.	PUNCT
ftr-422	42	19	.	.	PUNCT
ftr-422	43	1	.	.	PUNCT
ftr-422	44	1	716	716	NUM
ftr-422	44	2	2	2	NUM
ftr-422	44	3	.	.	PUNCT
ftr-422	44	4	current	current	ADJ
ftr-422	44	5	timing	timing	NOUN
ftr-422	44	6	rules	rule	NOUN
ftr-422	44	7	for	for	ADP
ftr-422	44	8	basic	basic	ADJ
ftr-422	44	9	(	(	PUNCT
ftr-422	44	10	non	non	ADJ
ftr-422	44	11	-	-	ADJ
ftr-422	44	12	derivative	derivative	ADJ
ftr-422	44	13	)	)	PUNCT
ftr-422	44	14	instruments	instrument	NOUN
ftr-422	44	15	.	.	PUNCT
ftr-422	44	16	.	.	PUNCT
ftr-422	44	17	.	.	PUNCT
ftr-422	44	18	.	.	PUNCT
ftr-422	44	19	.	.	PUNCT
ftr-422	44	20	.	.	PUNCT
ftr-422	44	21	.	.	PUNCT
ftr-422	44	22	.	.	PUNCT
ftr-422	44	23	.	.	PUNCT
ftr-422	44	24	.	.	PUNCT
ftr-422	44	25	.	.	PUNCT
ftr-422	44	26	.	.	PUNCT
ftr-422	44	27	.	.	PUNCT
ftr-422	44	28	.	.	PUNCT
ftr-422	44	29	.	.	PUNCT
ftr-422	44	30	.	.	PUNCT
ftr-422	44	31	.	.	PUNCT
ftr-422	44	32	.	.	PUNCT
ftr-422	44	33	.	.	PUNCT
ftr-422	44	34	.	.	PUNCT
ftr-422	44	35	.	.	PUNCT
ftr-422	44	36	.	.	PUNCT
ftr-422	44	37	.	.	PUNCT
ftr-422	44	38	.	.	PUNCT
ftr-422	44	39	.	.	PUNCT
ftr-422	44	40	.	.	PUNCT
ftr-422	44	41	.	.	PUNCT
ftr-422	44	42	.	.	PUNCT
ftr-422	44	43	.	.	PUNCT
ftr-422	44	44	.	.	PUNCT
ftr-422	44	45	.	.	PUNCT
ftr-422	44	46	.	.	PUNCT
ftr-422	44	47	.	.	PUNCT
ftr-422	44	48	.	.	PUNCT
ftr-422	44	49	.	.	PUNCT
ftr-422	44	50	.	.	PUNCT
ftr-422	45	1	718	718	NUM
ftr-422	45	2	3	3	NUM
ftr-422	45	3	.	.	PUNCT
ftr-422	45	4	timing	time	VERB
ftr-422	45	5	rules	rule	NOUN
ftr-422	45	6	for	for	ADP
ftr-422	45	7	derivatives	derivative	NOUN
ftr-422	45	8	.	.	PUNCT
ftr-422	45	9	.	.	PUNCT
ftr-422	45	10	.	.	PUNCT
ftr-422	45	11	.	.	PUNCT
ftr-422	45	12	.	.	PUNCT
ftr-422	45	13	.	.	PUNCT
ftr-422	45	14	.	.	PUNCT
ftr-422	45	15	.	.	PUNCT
ftr-422	45	16	.	.	PUNCT
ftr-422	45	17	.	.	PUNCT
ftr-422	45	18	.	.	PUNCT
ftr-422	45	19	.	.	PUNCT
ftr-422	45	20	.	.	PUNCT
ftr-422	45	21	.	.	PUNCT
ftr-422	45	22	.	.	PUNCT
ftr-422	45	23	.	.	PUNCT
ftr-422	45	24	.	.	PUNCT
ftr-422	45	25	.	.	PUNCT
ftr-422	45	26	.	.	PUNCT
ftr-422	46	1	.	.	PUNCT
ftr-422	47	1	723	723	NUM
ftr-422	47	2	676	676	NUM
ftr-422	47	3	2004	2004	NUM
ftr-422	47	4	]	]	PUNCT
ftr-422	47	5	book	book	NOUN
ftr-422	47	6	tax	tax	NOUN
ftr-422	47	7	conformity	conformity	NOUN
ftr-422	47	8	for	for	ADP
ftr-422	47	9	financial	financial	ADJ
ftr-422	47	10	instruments	instrument	NOUN
ftr-422	47	11	677	677	NUM
ftr-422	47	12	4	4	NUM
ftr-422	47	13	.	.	PUNCT
ftr-422	47	14	mark	mark	PROPN
ftr-422	47	15	-	-	PUNCT
ftr-422	47	16	to	to	ADP
ftr-422	47	17	-	-	PUNCT
ftr-422	47	18	market	market	NOUN
ftr-422	47	19	for	for	ADP
ftr-422	47	20	dealers	dealer	NOUN
ftr-422	47	21	and	and	CCONJ
ftr-422	47	22	traders	trader	NOUN
ftr-422	47	23	.	.	PUNCT
ftr-422	47	24	.	.	PUNCT
ftr-422	47	25	.	.	PUNCT
ftr-422	47	26	.	.	PUNCT
ftr-422	47	27	.	.	PUNCT
ftr-422	47	28	.	.	PUNCT
ftr-422	47	29	.	.	PUNCT
ftr-422	47	30	.	.	PUNCT
ftr-422	47	31	.	.	PUNCT
ftr-422	47	32	.	.	PUNCT
ftr-422	48	1	728	728	NUM
ftr-422	48	2	5	5	NUM
ftr-422	48	3	.	.	PUNCT
ftr-422	48	4	contingent	contingent	ADJ
ftr-422	48	5	payment	payment	NOUN
ftr-422	48	6	instruments	instrument	NOUN
ftr-422	48	7	.	.	PUNCT
ftr-422	48	8	.	.	PUNCT
ftr-422	48	9	.	.	PUNCT
ftr-422	48	10	.	.	PUNCT
ftr-422	48	11	.	.	PUNCT
ftr-422	48	12	.	.	PUNCT
ftr-422	48	13	.	.	PUNCT
ftr-422	48	14	.	.	PUNCT
ftr-422	48	15	.	.	PUNCT
ftr-422	48	16	.	.	PUNCT
ftr-422	48	17	.	.	PUNCT
ftr-422	48	18	.	.	PUNCT
ftr-422	48	19	.	.	PUNCT
ftr-422	48	20	.	.	PUNCT
ftr-422	48	21	.	.	PUNCT
ftr-422	48	22	.	.	PUNCT
ftr-422	48	23	.	.	PUNCT
ftr-422	49	1	735	735	NUM
ftr-422	49	2	6	6	NUM
ftr-422	49	3	.	.	PUNCT
ftr-422	49	4	hedging	hedging	NOUN
ftr-422	49	5	transactions	transaction	NOUN
ftr-422	49	6	.	.	PUNCT
ftr-422	49	7	.	.	PUNCT
ftr-422	49	8	.	.	PUNCT
ftr-422	49	9	.	.	PUNCT
ftr-422	49	10	.	.	PUNCT
ftr-422	49	11	.	.	PUNCT
ftr-422	49	12	.	.	PUNCT
ftr-422	49	13	.	.	PUNCT
ftr-422	49	14	.	.	PUNCT
ftr-422	49	15	.	.	PUNCT
ftr-422	49	16	.	.	PUNCT
ftr-422	49	17	.	.	PUNCT
ftr-422	49	18	.	.	PUNCT
ftr-422	49	19	.	.	PUNCT
ftr-422	49	20	.	.	PUNCT
ftr-422	49	21	.	.	PUNCT
ftr-422	49	22	.	.	PUNCT
ftr-422	49	23	.	.	PUNCT
ftr-422	49	24	.	.	PUNCT
ftr-422	49	25	.	.	PUNCT
ftr-422	49	26	.	.	PUNCT
ftr-422	49	27	.	.	PUNCT
ftr-422	49	28	.	.	PUNCT
ftr-422	49	29	.	.	PUNCT
ftr-422	49	30	.	.	PUNCT
ftr-422	50	1	740	740	NUM
ftr-422	50	2	e.	e.	PROPN
ftr-422	50	3	valuation	valuation	PROPN
ftr-422	50	4	.	.	PUNCT
ftr-422	50	5	.	.	PUNCT
ftr-422	50	6	.	.	PUNCT
ftr-422	50	7	.	.	PUNCT
ftr-422	50	8	.	.	PUNCT
ftr-422	50	9	.	.	PUNCT
ftr-422	50	10	.	.	PUNCT
ftr-422	50	11	.	.	PUNCT
ftr-422	50	12	.	.	PUNCT
ftr-422	50	13	.	.	PUNCT
ftr-422	50	14	.	.	PUNCT
ftr-422	50	15	.	.	PUNCT
ftr-422	50	16	.	.	PUNCT
ftr-422	50	17	.	.	PUNCT
ftr-422	50	18	.	.	PUNCT
ftr-422	50	19	.	.	PUNCT
ftr-422	50	20	.	.	PUNCT
ftr-422	50	21	.	.	PUNCT
ftr-422	50	22	.	.	PUNCT
ftr-422	50	23	.	.	PUNCT
ftr-422	50	24	.	.	PUNCT
ftr-422	50	25	.	.	PUNCT
ftr-422	50	26	.	.	PUNCT
ftr-422	50	27	.	.	PUNCT
ftr-422	50	28	.	.	PUNCT
ftr-422	50	29	.	.	PUNCT
ftr-422	50	30	.	.	PUNCT
ftr-422	50	31	.	.	PUNCT
ftr-422	50	32	.	.	PUNCT
ftr-422	50	33	.	.	PUNCT
ftr-422	50	34	.	.	PUNCT
ftr-422	50	35	.	.	PUNCT
ftr-422	50	36	.	.	PUNCT
ftr-422	50	37	.	.	PUNCT
ftr-422	50	38	.	.	PUNCT
ftr-422	50	39	.	.	PUNCT
ftr-422	50	40	.	.	PUNCT
ftr-422	50	41	.	.	PUNCT
ftr-422	50	42	.	.	PUNCT
ftr-422	50	43	.	.	PUNCT
ftr-422	50	44	.	.	PUNCT
ftr-422	51	1	744	744	NUM
ftr-422	51	2	1	1	NUM
ftr-422	51	3	.	.	PUNCT
ftr-422	51	4	fair	fair	ADJ
ftr-422	51	5	market	market	NOUN
ftr-422	51	6	value	value	NOUN
ftr-422	51	7	v.	v.	ADP
ftr-422	51	8	fair	fair	ADJ
ftr-422	51	9	value	value	NOUN
ftr-422	51	10	.	.	PUNCT
ftr-422	51	11	.	.	PUNCT
ftr-422	51	12	.	.	PUNCT
ftr-422	51	13	.	.	PUNCT
ftr-422	51	14	.	.	PUNCT
ftr-422	51	15	.	.	PUNCT
ftr-422	51	16	.	.	PUNCT
ftr-422	51	17	.	.	PUNCT
ftr-422	51	18	.	.	PUNCT
ftr-422	51	19	.	.	PUNCT
ftr-422	51	20	.	.	PUNCT
ftr-422	51	21	.	.	PUNCT
ftr-422	51	22	.	.	PUNCT
ftr-422	51	23	.	.	PUNCT
ftr-422	51	24	.	.	PUNCT
ftr-422	51	25	.	.	PUNCT
ftr-422	51	26	.	.	PUNCT
ftr-422	52	1	744	744	NUM
ftr-422	52	2	2	2	NUM
ftr-422	52	3	.	.	PUNCT
ftr-422	52	4	valuation	valuation	NOUN
ftr-422	52	5	of	of	ADP
ftr-422	52	6	swaps	swap	NOUN
ftr-422	52	7	:	:	PUNCT
ftr-422	52	8	gaap	gaap	PROPN
ftr-422	52	9	v.	v.	ADP
ftr-422	52	10	section	section	PROPN
ftr-422	52	11	475	475	NUM
ftr-422	52	12	..	..	PUNCT
ftr-422	52	13	.	.	PUNCT
ftr-422	52	14	.	.	PUNCT
ftr-422	52	15	.	.	PUNCT
ftr-422	52	16	.	.	PUNCT
ftr-422	52	17	.	.	PUNCT
ftr-422	52	18	.	.	PUNCT
ftr-422	52	19	.	.	PUNCT
ftr-422	53	1	.	.	PUNCT
ftr-422	54	1	746	746	NUM
ftr-422	54	2	3	3	NUM
ftr-422	54	3	.	.	PUNCT
ftr-422	54	4	valuation	valuation	NOUN
ftr-422	54	5	of	of	ADP
ftr-422	54	6	other	other	ADJ
ftr-422	54	7	derivatives	derivative	NOUN
ftr-422	54	8	.	.	PUNCT
ftr-422	54	9	.	.	PUNCT
ftr-422	54	10	.	.	PUNCT
ftr-422	54	11	.	.	PUNCT
ftr-422	54	12	.	.	PUNCT
ftr-422	54	13	.	.	PUNCT
ftr-422	54	14	.	.	PUNCT
ftr-422	54	15	.	.	PUNCT
ftr-422	54	16	.	.	PUNCT
ftr-422	54	17	.	.	PUNCT
ftr-422	54	18	.	.	PUNCT
ftr-422	54	19	.	.	PUNCT
ftr-422	54	20	.	.	PUNCT
ftr-422	54	21	.	.	PUNCT
ftr-422	54	22	.	.	PUNCT
ftr-422	54	23	.	.	PUNCT
ftr-422	54	24	.	.	PUNCT
ftr-422	54	25	.	.	PUNCT
ftr-422	55	1	748	748	NUM
ftr-422	55	2	4	4	NUM
ftr-422	55	3	.	.	PUNCT
ftr-422	56	1	the	the	DET
ftr-422	56	2	bifurcation	bifurcation	NOUN
ftr-422	56	3	approach	approach	NOUN
ftr-422	56	4	.	.	PUNCT
ftr-422	56	5	.	.	PUNCT
ftr-422	56	6	.	.	PUNCT
ftr-422	56	7	.	.	PUNCT
ftr-422	56	8	.	.	PUNCT
ftr-422	56	9	.	.	PUNCT
ftr-422	56	10	.	.	PUNCT
ftr-422	56	11	.	.	PUNCT
ftr-422	56	12	.	.	PUNCT
ftr-422	56	13	.	.	PUNCT
ftr-422	56	14	.	.	PUNCT
ftr-422	56	15	.	.	PUNCT
ftr-422	56	16	.	.	PUNCT
ftr-422	56	17	.	.	PUNCT
ftr-422	56	18	.	.	PUNCT
ftr-422	56	19	.	.	PUNCT
ftr-422	56	20	.	.	PUNCT
ftr-422	56	21	.	.	PUNCT
ftr-422	56	22	.	.	PUNCT
ftr-422	56	23	.	.	PUNCT
ftr-422	56	24	.	.	PUNCT
ftr-422	56	25	.	.	PUNCT
ftr-422	57	1	749	749	NUM
ftr-422	57	2	5	5	NUM
ftr-422	57	3	.	.	PUNCT
ftr-422	57	4	conclusions	conclusion	NOUN
ftr-422	57	5	.	.	PUNCT
ftr-422	57	6	.	.	PUNCT
ftr-422	57	7	.	.	PUNCT
ftr-422	57	8	.	.	PUNCT
ftr-422	57	9	.	.	PUNCT
ftr-422	57	10	.	.	PUNCT
ftr-422	57	11	.	.	PUNCT
ftr-422	57	12	.	.	PUNCT
ftr-422	57	13	.	.	PUNCT
ftr-422	57	14	.	.	PUNCT
ftr-422	57	15	.	.	PUNCT
ftr-422	57	16	.	.	PUNCT
ftr-422	57	17	.	.	PUNCT
ftr-422	57	18	.	.	PUNCT
ftr-422	57	19	.	.	PUNCT
ftr-422	57	20	.	.	PUNCT
ftr-422	57	21	.	.	PUNCT
ftr-422	57	22	.	.	PUNCT
ftr-422	57	23	.	.	PUNCT
ftr-422	57	24	.	.	PUNCT
ftr-422	57	25	.	.	PUNCT
ftr-422	57	26	.	.	PUNCT
ftr-422	57	27	.	.	PUNCT
ftr-422	57	28	.	.	PUNCT
ftr-422	57	29	.	.	PUNCT
ftr-422	57	30	.	.	PUNCT
ftr-422	57	31	.	.	PUNCT
ftr-422	57	32	.	.	PUNCT
ftr-422	57	33	.	.	PUNCT
ftr-422	57	34	.	.	PUNCT
ftr-422	57	35	.	.	PUNCT
ftr-422	57	36	.	.	PUNCT
ftr-422	58	1	.	.	PUNCT
ftr-422	59	1	750	750	NUM
ftr-422	59	2	vi	vi	X
ftr-422	59	3	.	.	NOUN
ftr-422	59	4	summary	summary	NOUN
ftr-422	59	5	of	of	ADP
ftr-422	59	6	the	the	DET
ftr-422	59	7	proposal	proposal	NOUN
ftr-422	59	8	.	.	PUNCT
ftr-422	59	9	.	.	PUNCT
ftr-422	59	10	.	.	PUNCT
ftr-422	59	11	.	.	PUNCT
ftr-422	59	12	.	.	PUNCT
ftr-422	59	13	.	.	PUNCT
ftr-422	59	14	.	.	PUNCT
ftr-422	59	15	.	.	PUNCT
ftr-422	59	16	.	.	PUNCT
ftr-422	59	17	.	.	PUNCT
ftr-422	59	18	.	.	PUNCT
ftr-422	59	19	.	.	PUNCT
ftr-422	59	20	.	.	PUNCT
ftr-422	59	21	.	.	PUNCT
ftr-422	59	22	.	.	PUNCT
ftr-422	59	23	.	.	PUNCT
ftr-422	59	24	.	.	PUNCT
ftr-422	59	25	.	.	PUNCT
ftr-422	59	26	.	.	PUNCT
ftr-422	59	27	.	.	PUNCT
ftr-422	59	28	.	.	PUNCT
ftr-422	59	29	.	.	PUNCT
ftr-422	59	30	.	.	PUNCT
ftr-422	59	31	.	.	PUNCT
ftr-422	59	32	.	.	PUNCT
ftr-422	59	33	.	.	PUNCT
ftr-422	59	34	.	.	PUNCT
ftr-422	59	35	.	.	PUNCT
ftr-422	59	36	.	.	PUNCT
ftr-422	60	1	.	.	PUNCT
ftr-422	61	1	751	751	NUM
ftr-422	61	2	a.	a.	NOUN
ftr-422	61	3	proposed	propose	VERB
ftr-422	61	4	timing	timing	NOUN
ftr-422	61	5	rules	rule	NOUN
ftr-422	61	6	for	for	ADP
ftr-422	61	7	non	non	NOUN
ftr-422	61	8	-	-	NOUN
ftr-422	61	9	derivatives	derivative	NOUN
ftr-422	61	10	(	(	PUNCT
ftr-422	61	11	debt	debt	NOUN
ftr-422	61	12	instruments	instrument	NOUN
ftr-422	61	13	)	)	PUNCT
ftr-422	61	14	..	..	PUNCT
ftr-422	61	15	.	.	PUNCT
ftr-422	61	16	.	.	PUNCT
ftr-422	61	17	.	.	PUNCT
ftr-422	61	18	.	.	PUNCT
ftr-422	61	19	.	.	PUNCT
ftr-422	61	20	.	.	PUNCT
ftr-422	61	21	.	.	PUNCT
ftr-422	61	22	.	.	PUNCT
ftr-422	61	23	.	.	PUNCT
ftr-422	61	24	.	.	PUNCT
ftr-422	61	25	.	.	PUNCT
ftr-422	61	26	.	.	PUNCT
ftr-422	61	27	.	.	PUNCT
ftr-422	61	28	.	.	PUNCT
ftr-422	61	29	.	.	PUNCT
ftr-422	61	30	.	.	PUNCT
ftr-422	61	31	.	.	PUNCT
ftr-422	61	32	.	.	PUNCT
ftr-422	61	33	.	.	PUNCT
ftr-422	61	34	.	.	PUNCT
ftr-422	61	35	.	.	PUNCT
ftr-422	61	36	.	.	PUNCT
ftr-422	61	37	.	.	PUNCT
ftr-422	61	38	.	.	PUNCT
ftr-422	61	39	.	.	PUNCT
ftr-422	61	40	.	.	PUNCT
ftr-422	61	41	.	.	PUNCT
ftr-422	61	42	.	.	PUNCT
ftr-422	61	43	.	.	PUNCT
ftr-422	61	44	.	.	PUNCT
ftr-422	61	45	.	.	PUNCT
ftr-422	61	46	.	.	PUNCT
ftr-422	61	47	.	.	PUNCT
ftr-422	61	48	.	.	PUNCT
ftr-422	61	49	.	.	PUNCT
ftr-422	62	1	751	751	NUM
ftr-422	62	2	b.	b.	PROPN
ftr-422	62	3	proposed	propose	VERB
ftr-422	62	4	timing	timing	NOUN
ftr-422	62	5	rules	rule	NOUN
ftr-422	62	6	for	for	ADP
ftr-422	62	7	non	non	NOUN
ftr-422	62	8	-	-	NOUN
ftr-422	62	9	derivatives	derivative	NOUN
ftr-422	62	10	(	(	PUNCT
ftr-422	62	11	equity	equity	NOUN
ftr-422	62	12	securities	security	NOUN
ftr-422	62	13	)	)	PUNCT
ftr-422	62	14	.	.	PUNCT
ftr-422	62	15	.	.	PUNCT
ftr-422	62	16	.	.	PUNCT
ftr-422	62	17	.	.	PUNCT
ftr-422	62	18	.	.	PUNCT
ftr-422	62	19	.	.	PUNCT
ftr-422	62	20	.	.	PUNCT
ftr-422	62	21	.	.	PUNCT
ftr-422	62	22	.	.	PUNCT
ftr-422	62	23	.	.	PUNCT
ftr-422	62	24	.	.	PUNCT
ftr-422	62	25	.	.	PUNCT
ftr-422	62	26	.	.	PUNCT
ftr-422	62	27	.	.	PUNCT
ftr-422	62	28	.	.	PUNCT
ftr-422	62	29	.	.	PUNCT
ftr-422	62	30	.	.	PUNCT
ftr-422	62	31	.	.	PUNCT
ftr-422	62	32	.	.	PUNCT
ftr-422	62	33	.	.	PUNCT
ftr-422	62	34	.	.	PUNCT
ftr-422	62	35	.	.	PUNCT
ftr-422	62	36	.	.	PUNCT
ftr-422	62	37	.	.	PUNCT
ftr-422	62	38	.	.	PUNCT
ftr-422	62	39	.	.	PUNCT
ftr-422	62	40	.	.	PUNCT
ftr-422	62	41	.	.	PUNCT
ftr-422	62	42	.	.	PUNCT
ftr-422	62	43	.	.	PUNCT
ftr-422	62	44	.	.	PUNCT
ftr-422	62	45	.	.	PUNCT
ftr-422	62	46	.	.	PUNCT
ftr-422	62	47	.	.	PUNCT
ftr-422	62	48	.	.	PUNCT
ftr-422	62	49	.	.	PUNCT
ftr-422	62	50	.	.	PUNCT
ftr-422	63	1	751	751	NUM
ftr-422	63	2	c.	c.	NOUN
ftr-422	63	3	proposed	propose	VERB
ftr-422	63	4	timing	timing	NOUN
ftr-422	63	5	rules	rule	NOUN
ftr-422	63	6	for	for	ADP
ftr-422	63	7	derivatives	derivative	NOUN
ftr-422	63	8	.	.	PUNCT
ftr-422	63	9	.	.	PUNCT
ftr-422	63	10	.	.	PUNCT
ftr-422	63	11	.	.	PUNCT
ftr-422	63	12	.	.	PUNCT
ftr-422	63	13	.	.	PUNCT
ftr-422	63	14	.	.	PUNCT
ftr-422	63	15	.	.	PUNCT
ftr-422	63	16	.	.	PUNCT
ftr-422	63	17	.	.	PUNCT
ftr-422	63	18	.	.	PUNCT
ftr-422	63	19	.	.	PUNCT
ftr-422	63	20	.	.	PUNCT
ftr-422	63	21	.	.	PUNCT
ftr-422	63	22	.	.	PUNCT
ftr-422	63	23	.	.	PUNCT
ftr-422	63	24	.	.	PUNCT
ftr-422	63	25	.	.	PUNCT
ftr-422	64	1	751	751	NUM
ftr-422	64	2	d.	d.	PROPN
ftr-422	64	3	proposed	propose	VERB
ftr-422	64	4	valuation	valuation	NOUN
ftr-422	64	5	principles	principle	NOUN
ftr-422	64	6	.	.	PUNCT
ftr-422	64	7	.	.	PUNCT
ftr-422	64	8	.	.	PUNCT
ftr-422	64	9	.	.	PUNCT
ftr-422	64	10	.	.	PUNCT
ftr-422	64	11	.	.	PUNCT
ftr-422	64	12	.	.	PUNCT
ftr-422	64	13	.	.	PUNCT
ftr-422	64	14	.	.	PUNCT
ftr-422	64	15	.	.	PUNCT
ftr-422	64	16	.	.	PUNCT
ftr-422	64	17	.	.	PUNCT
ftr-422	64	18	.	.	PUNCT
ftr-422	64	19	.	.	PUNCT
ftr-422	64	20	.	.	PUNCT
ftr-422	64	21	.	.	PUNCT
ftr-422	64	22	.	.	PUNCT
ftr-422	64	23	.	.	PUNCT
ftr-422	64	24	.	.	PUNCT
ftr-422	64	25	.	.	PUNCT
ftr-422	64	26	.	.	PUNCT
ftr-422	64	27	.	.	PUNCT
ftr-422	64	28	.	.	PUNCT
ftr-422	64	29	.	.	PUNCT
ftr-422	65	1	752	752	NUM
ftr-422	65	2	vii	vii	PROPN
ftr-422	65	3	.	.	PUNCT
ftr-422	66	1	conclusions	conclusion	NOUN
ftr-422	66	2	.	.	PUNCT
ftr-422	66	3	.	.	PUNCT
ftr-422	66	4	.	.	PUNCT
ftr-422	66	5	.	.	PUNCT
ftr-422	66	6	.	.	PUNCT
ftr-422	66	7	.	.	PUNCT
ftr-422	66	8	.	.	PUNCT
ftr-422	66	9	.	.	PUNCT
ftr-422	66	10	.	.	PUNCT
ftr-422	66	11	.	.	PUNCT
ftr-422	66	12	.	.	PUNCT
ftr-422	66	13	.	.	PUNCT
ftr-422	66	14	.	.	PUNCT
ftr-422	66	15	.	.	PUNCT
ftr-422	66	16	.	.	PUNCT
ftr-422	66	17	.	.	PUNCT
ftr-422	66	18	.	.	PUNCT
ftr-422	66	19	.	.	PUNCT
ftr-422	66	20	.	.	PUNCT
ftr-422	66	21	.	.	PUNCT
ftr-422	66	22	.	.	PUNCT
ftr-422	66	23	.	.	PUNCT
ftr-422	66	24	.	.	PUNCT
ftr-422	66	25	.	.	PUNCT
ftr-422	66	26	.	.	PUNCT
ftr-422	66	27	.	.	PUNCT
ftr-422	66	28	.	.	PUNCT
ftr-422	66	29	.	.	PUNCT
ftr-422	66	30	.	.	PUNCT
ftr-422	66	31	.	.	PUNCT
ftr-422	66	32	.	.	PUNCT
ftr-422	66	33	.	.	PUNCT
ftr-422	66	34	.	.	PUNCT
ftr-422	66	35	.	.	PUNCT
ftr-422	66	36	.	.	PUNCT
ftr-422	66	37	.	.	PUNCT
ftr-422	66	38	.	.	PUNCT
ftr-422	66	39	.	.	PUNCT
ftr-422	66	40	.	.	PUNCT
ftr-422	66	41	.	.	PUNCT
ftr-422	66	42	.	.	PUNCT
ftr-422	66	43	.	.	PUNCT
ftr-422	67	1	752	752	NUM
ftr-422	67	2	678	678	NUM
ftr-422	67	3	florida	florida	PROPN
ftr-422	67	4	tax	tax	NOUN
ftr-422	67	5	review	review	NOUN
ftr-422	67	6	[	[	X
ftr-422	67	7	vol.6:7	vol.6:7	NOUN
ftr-422	67	8	book	book	NOUN
ftr-422	67	9	tax	tax	NOUN
ftr-422	67	10	conformity	conformity	NOUN
ftr-422	67	11	for	for	ADP
ftr-422	67	12	financial	financial	ADJ
ftr-422	67	13	instruments	instrument	NOUN
ftr-422	67	14	yoram	yoram	PROPN
ftr-422	67	15	keinan	keinan	PROPN
ftr-422	67	16	*	*	PROPN
ftr-422	67	17	i.	i.	PROPN
ftr-422	67	18	the	the	DET
ftr-422	67	19	book	book	NOUN
ftr-422	67	20	-	-	PUNCT
ftr-422	67	21	tax	tax	NOUN
ftr-422	67	22	conformity	conformity	NOUN
ftr-422	67	23	debate	debate	NOUN
ftr-422	67	24	since	since	SCONJ
ftr-422	67	25	the	the	DET
ftr-422	67	26	introduction	introduction	NOUN
ftr-422	67	27	of	of	ADP
ftr-422	67	28	the	the	DET
ftr-422	67	29	corporate	corporate	ADJ
ftr-422	67	30	income	income	NOUN
ftr-422	67	31	tax	tax	NOUN
ftr-422	67	32	in	in	ADP
ftr-422	67	33	the	the	DET
ftr-422	67	34	united	united	PROPN
ftr-422	67	35	states	states	PROPN
ftr-422	67	36	in	in	ADP
ftr-422	67	37	1909	1909	NUM
ftr-422	67	38	,	,	PUNCT
ftr-422	67	39	both	both	DET
ftr-422	67	40	lawyers	lawyer	NOUN
ftr-422	67	41	and	and	CCONJ
ftr-422	67	42	accountants	accountant	NOUN
ftr-422	67	43	have	have	AUX
ftr-422	67	44	discussed	discuss	VERB
ftr-422	67	45	whether	whether	SCONJ
ftr-422	67	46	to	to	PART
ftr-422	67	47	allow	allow	VERB
ftr-422	67	48	corporate	corporate	ADJ
ftr-422	67	49	taxpayers	taxpayer	NOUN
ftr-422	67	50	to	to	PART
ftr-422	67	51	use	use	VERB
ftr-422	67	52	income	income	NOUN
ftr-422	67	53	reported	report	VERB
ftr-422	67	54	by	by	ADP
ftr-422	67	55	corporations	corporation	NOUN
ftr-422	67	56	to	to	ADP
ftr-422	67	57	their	their	PRON
ftr-422	67	58	shareholders	shareholder	NOUN
ftr-422	67	59	on	on	ADP
ftr-422	67	60	their	their	PRON
ftr-422	67	61	financial	financial	ADJ
ftr-422	67	62	reports	report	NOUN
ftr-422	67	63	under	under	ADP
ftr-422	67	64	generally	generally	ADV
ftr-422	67	65	accepted	accept	VERB
ftr-422	67	66	accounting	accounting	NOUN
ftr-422	67	67	principles	principle	NOUN
ftr-422	67	68	(	(	PUNCT
ftr-422	67	69	“	"	PUNCT
ftr-422	67	70	gaap	gaap	NOUN
ftr-422	67	71	”	"	PUNCT
ftr-422	67	72	)	)	PUNCT
ftr-422	67	73	as	as	ADP
ftr-422	67	74	the	the	DET
ftr-422	67	75	basis	basis	NOUN
ftr-422	67	76	for	for	ADP
ftr-422	67	77	imposing	impose	VERB
ftr-422	67	78	corporate	corporate	ADJ
ftr-422	67	79	income	income	NOUN
ftr-422	67	80	tax	tax	NOUN
ftr-422	67	81	.	.	PUNCT
ftr-422	68	1	similar	similar	ADJ
ftr-422	68	2	discussions1	discussions1	NOUN
ftr-422	68	3	have	have	AUX
ftr-422	68	4	taken	take	VERB
ftr-422	68	5	place	place	NOUN
ftr-422	68	6	in	in	ADP
ftr-422	68	7	other	other	ADJ
ftr-422	68	8	countries	country	NOUN
ftr-422	68	9	,	,	PUNCT
ftr-422	68	10	particularly	particularly	ADV
ftr-422	68	11	in	in	ADP
ftr-422	68	12	europe	europe	PROPN
ftr-422	68	13	in	in	ADP
ftr-422	68	14	recent	recent	ADJ
ftr-422	68	15	years	year	NOUN
ftr-422	68	16	.	.	PUNCT
ftr-422	69	1	as	as	SCONJ
ftr-422	69	2	2	2	NUM
ftr-422	69	3	*	*	PUNCT
ftr-422	69	4	yoram	yoram	PROPN
ftr-422	69	5	keinan	keinan	PROPN
ftr-422	69	6	is	be	AUX
ftr-422	69	7	an	an	DET
ftr-422	69	8	adjunct	adjunct	ADJ
ftr-422	69	9	professor	professor	NOUN
ftr-422	69	10	at	at	ADP
ftr-422	69	11	georgetown	georgetown	PROPN
ftr-422	69	12	law	law	PROPN
ftr-422	69	13	in	in	ADP
ftr-422	69	14	tax	tax	NOUN
ftr-422	69	15	and	and	CCONJ
ftr-422	69	16	a	a	DET
ftr-422	69	17	manager	manager	NOUN
ftr-422	69	18	with	with	ADP
ftr-422	69	19	ernst	ernst	PROPN
ftr-422	69	20	&	&	CCONJ
ftr-422	69	21	young	young	PROPN
ftr-422	69	22	’s	’s	PART
ftr-422	69	23	financial	financial	PROPN
ftr-422	69	24	services	service	NOUN
ftr-422	69	25	industry	industry	NOUN
ftr-422	69	26	group	group	NOUN
ftr-422	69	27	and	and	CCONJ
ftr-422	69	28	the	the	DET
ftr-422	69	29	capital	capital	NOUN
ftr-422	69	30	markets	market	NOUN
ftr-422	69	31	tax	tax	NOUN
ftr-422	69	32	practice	practice	NOUN
ftr-422	69	33	of	of	ADP
ftr-422	69	34	the	the	DET
ftr-422	69	35	national	national	PROPN
ftr-422	69	36	tax	tax	PROPN
ftr-422	69	37	department	department	PROPN
ftr-422	69	38	in	in	ADP
ftr-422	69	39	washington	washington	PROPN
ftr-422	69	40	,	,	PUNCT
ftr-422	69	41	d.c	d.c	PROPN
ftr-422	69	42	.	.	PROPN
ftr-422	70	1	as	as	ADP
ftr-422	70	2	a	a	DET
ftr-422	70	3	manager	manager	NOUN
ftr-422	70	4	at	at	ADP
ftr-422	70	5	ernst	ernst	PROPN
ftr-422	70	6	&	&	CCONJ
ftr-422	70	7	young	young	PROPN
ftr-422	70	8	,	,	PUNCT
ftr-422	70	9	he	he	PRON
ftr-422	70	10	specializes	specialize	VERB
ftr-422	70	11	in	in	ADP
ftr-422	70	12	united	united	PROPN
ftr-422	70	13	states	states	PROPN
ftr-422	70	14	taxation	taxation	NOUN
ftr-422	70	15	of	of	ADP
ftr-422	70	16	financial	financial	ADJ
ftr-422	70	17	products	product	NOUN
ftr-422	70	18	and	and	CCONJ
ftr-422	70	19	institutions	institution	NOUN
ftr-422	70	20	.	.	PUNCT
ftr-422	71	1	he	he	PRON
ftr-422	71	2	received	receive	VERB
ftr-422	71	3	his	his	PRON
ftr-422	71	4	m.p.a	m.p.a	NOUN
ftr-422	71	5	.	.	PUNCT
ftr-422	72	1	and	and	CCONJ
ftr-422	72	2	i.t.p	i.t.p	ADJ
ftr-422	72	3	.	.	PUNCT
ftr-422	73	1	(	(	PUNCT
ftr-422	73	2	international	international	ADJ
ftr-422	73	3	taxation	taxation	NOUN
ftr-422	73	4	)	)	PUNCT
ftr-422	73	5	from	from	ADP
ftr-422	73	6	harvard	harvard	PROPN
ftr-422	73	7	,	,	PUNCT
ftr-422	73	8	l.l.m	l.l.m	NOUN
ftr-422	73	9	.	.	PUNCT
ftr-422	74	1	(	(	PUNCT
ftr-422	74	2	taxation	taxation	NOUN
ftr-422	74	3	)	)	PUNCT
ftr-422	74	4	,	,	PUNCT
ftr-422	74	5	and	and	CCONJ
ftr-422	74	6	s.j.d	s.j.d	NOUN
ftr-422	74	7	.	.	PUNCT
ftr-422	75	1	from	from	ADP
ftr-422	75	2	the	the	DET
ftr-422	75	3	university	university	PROPN
ftr-422	75	4	of	of	ADP
ftr-422	75	5	michigan	michigan	PROPN
ftr-422	75	6	.	.	PUNCT
ftr-422	76	1	the	the	DET
ftr-422	76	2	author	author	NOUN
ftr-422	76	3	wishes	wish	VERB
ftr-422	76	4	to	to	PART
ftr-422	76	5	thank	thank	AUX
ftr-422	76	6	reuven	reuven	PROPN
ftr-422	76	7	avi	avi	VERB
ftr-422	76	8	yonah	yonah	PROPN
ftr-422	76	9	,	,	PUNCT
ftr-422	76	10	joeseph	joeseph	PROPN
ftr-422	76	11	bankman	bankman	PROPN
ftr-422	76	12	,	,	PUNCT
ftr-422	76	13	john	john	PROPN
ftr-422	76	14	buckley	buckley	PROPN
ftr-422	76	15	,	,	PUNCT
ftr-422	76	16	yoseph	yoseph	PROPN
ftr-422	76	17	edrey	edrey	PROPN
ftr-422	76	18	,	,	PUNCT
ftr-422	76	19	david	david	PROPN
ftr-422	76	20	garlock	garlock	PROPN
ftr-422	76	21	,	,	PUNCT
ftr-422	76	22	viva	viva	X
ftr-422	76	23	hammer	hammer	NOUN
ftr-422	76	24	,	,	PUNCT
ftr-422	76	25	david	david	PROPN
ftr-422	76	26	hasen	hasen	PROPN
ftr-422	76	27	,	,	PUNCT
ftr-422	76	28	doug	doug	PROPN
ftr-422	76	29	kahn	kahn	PROPN
ftr-422	76	30	,	,	PUNCT
ftr-422	76	31	yoram	yoram	PROPN
ftr-422	76	32	margalioth	margalioth	PROPN
ftr-422	76	33	,	,	PUNCT
ftr-422	76	34	deborah	deborah	PROPN
ftr-422	76	35	schenk	schenk	PROPN
ftr-422	76	36	,	,	PUNCT
ftr-422	76	37	reed	reed	PROPN
ftr-422	76	38	shuldiner	shuldiner	PROPN
ftr-422	76	39	,	,	PUNCT
ftr-422	76	40	joel	joel	PROPN
ftr-422	76	41	slemrod	slemrod	PROPN
ftr-422	76	42	,	,	PUNCT
ftr-422	76	43	lewis	lewis	PROPN
ftr-422	76	44	steinberg	steinberg	PROPN
ftr-422	76	45	,	,	PUNCT
ftr-422	76	46	matthew	matthew	PROPN
ftr-422	76	47	stevens	stevens	PROPN
ftr-422	76	48	,	,	PUNCT
ftr-422	76	49	william	william	PROPN
ftr-422	76	50	toomajian	toomajian	PROPN
ftr-422	76	51	,	,	PUNCT
ftr-422	76	52	dana	dana	PROPN
ftr-422	76	53	trier	trier	PROPN
ftr-422	76	54	and	and	CCONJ
ftr-422	76	55	david	david	PROPN
ftr-422	76	56	weisbach	weisbach	PROPN
ftr-422	76	57	,	,	PUNCT
ftr-422	76	58	participants	participant	NOUN
ftr-422	76	59	in	in	ADP
ftr-422	76	60	the	the	DET
ftr-422	76	61	conference	conference	NOUN
ftr-422	76	62	“	"	PUNCT
ftr-422	76	63	new	new	ADJ
ftr-422	76	64	financial	financial	ADJ
ftr-422	76	65	contracts	contract	NOUN
ftr-422	76	66	and	and	CCONJ
ftr-422	76	67	the	the	DET
ftr-422	76	68	federal	federal	ADJ
ftr-422	76	69	tax	tax	NOUN
ftr-422	76	70	system	system	NOUN
ftr-422	76	71	–	–	PUNCT
ftr-422	76	72	an	an	DET
ftr-422	76	73	interim	interim	ADJ
ftr-422	76	74	assessment	assessment	NOUN
ftr-422	76	75	”	"	PUNCT
ftr-422	76	76	(	(	PUNCT
ftr-422	76	77	apr	apr	NOUN
ftr-422	76	78	.	.	PROPN
ftr-422	76	79	15	15	NUM
ftr-422	76	80	-	-	SYM
ftr-422	76	81	17	17	NUM
ftr-422	76	82	,	,	PUNCT
ftr-422	76	83	2004	2004	NUM
ftr-422	76	84	)	)	PUNCT
ftr-422	76	85	,	,	PUNCT
ftr-422	76	86	at	at	ADP
ftr-422	76	87	the	the	DET
ftr-422	76	88	university	university	PROPN
ftr-422	76	89	of	of	ADP
ftr-422	76	90	michigan	michigan	PROPN
ftr-422	76	91	law	law	PROPN
ftr-422	76	92	school	school	NOUN
ftr-422	76	93	,	,	PUNCT
ftr-422	76	94	and	and	CCONJ
ftr-422	76	95	his	his	PRON
ftr-422	76	96	colleagues	colleague	NOUN
ftr-422	76	97	at	at	ADP
ftr-422	76	98	ernst	ernst	PROPN
ftr-422	76	99	&	&	CCONJ
ftr-422	76	100	young	young	PROPN
ftr-422	76	101	,	,	PUNCT
ftr-422	76	102	for	for	ADP
ftr-422	76	103	their	their	PRON
ftr-422	76	104	extremely	extremely	ADV
ftr-422	76	105	useful	useful	ADJ
ftr-422	76	106	comments	comment	NOUN
ftr-422	76	107	.	.	PUNCT
ftr-422	77	1	the	the	DET
ftr-422	77	2	opinions	opinion	NOUN
ftr-422	77	3	expressed	express	VERB
ftr-422	77	4	in	in	ADP
ftr-422	77	5	this	this	DET
ftr-422	77	6	article	article	NOUN
ftr-422	77	7	represent	represent	VERB
ftr-422	77	8	the	the	DET
ftr-422	77	9	author	author	NOUN
ftr-422	77	10	’s	’s	PART
ftr-422	77	11	sole	sole	ADJ
ftr-422	77	12	opinion	opinion	NOUN
ftr-422	77	13	an	an	DET
ftr-422	77	14	ddo	ddo	NOUN
ftr-422	77	15	not	not	PART
ftr-422	77	16	represent	represent	VERB
ftr-422	77	17	ernst	ernst	PROPN
ftr-422	77	18	&	&	CCONJ
ftr-422	77	19	young	young	PROPN
ftr-422	77	20	’s	’s	PART
ftr-422	77	21	opinion	opinion	NOUN
ftr-422	77	22	.	.	PUNCT
ftr-422	78	1	1	1	X
ftr-422	78	2	.	.	X
ftr-422	78	3	mitchell	mitchell	PROPN
ftr-422	78	4	l.	l.	PROPN
ftr-422	78	5	engler	engler	PROPN
ftr-422	78	6	,	,	PUNCT
ftr-422	78	7	corporate	corporate	ADJ
ftr-422	78	8	tax	tax	NOUN
ftr-422	78	9	shelters	shelter	NOUN
ftr-422	78	10	and	and	CCONJ
ftr-422	78	11	narrowing	narrow	VERB
ftr-422	78	12	the	the	DET
ftr-422	78	13	book	book	NOUN
ftr-422	78	14	/	/	SYM
ftr-422	78	15	tax	tax	NOUN
ftr-422	78	16	“	"	PUNCT
ftr-422	78	17	gaap	gaap	NOUN
ftr-422	78	18	,	,	PUNCT
ftr-422	78	19	”	"	PUNCT
ftr-422	78	20	2001	2001	NUM
ftr-422	78	21	colum	colum	NOUN
ftr-422	78	22	.	.	PUNCT
ftr-422	79	1	bus	bus	NOUN
ftr-422	79	2	.	.	PUNCT
ftr-422	80	1	l.	l.	PROPN
ftr-422	80	2	rev	rev	PROPN
ftr-422	80	3	.	.	PROPN
ftr-422	81	1	539	539	NUM
ftr-422	81	2	;	;	PUNCT
ftr-422	81	3	terry	terry	PROPN
ftr-422	81	4	shevlin	shevlin	PROPN
ftr-422	81	5	,	,	PUNCT
ftr-422	81	6	symposium	symposium	NOUN
ftr-422	81	7	on	on	ADP
ftr-422	81	8	corporate	corporate	ADJ
ftr-422	81	9	tax	tax	NOUN
ftr-422	81	10	shelters	shelter	NOUN
ftr-422	81	11	part	part	NOUN
ftr-422	81	12	ii	ii	NOUN
ftr-422	81	13	:	:	PUNCT
ftr-422	81	14	commentary	commentary	NOUN
ftr-422	81	15	:	:	PUNCT
ftr-422	81	16	corporate	corporate	ADJ
ftr-422	81	17	tax	tax	NOUN
ftr-422	81	18	shelters	shelter	NOUN
ftr-422	81	19	and	and	CCONJ
ftr-422	81	20	book	book	NOUN
ftr-422	81	21	-	-	PUNCT
ftr-422	81	22	tax	tax	NOUN
ftr-422	81	23	differences	difference	NOUN
ftr-422	81	24	,	,	PUNCT
ftr-422	81	25	55	55	NUM
ftr-422	81	26	tax	tax	NOUN
ftr-422	81	27	l.	l.	PROPN
ftr-422	81	28	rev	rev	PROPN
ftr-422	81	29	.	.	PROPN
ftr-422	81	30	427	427	NUM
ftr-422	81	31	(	(	PUNCT
ftr-422	81	32	2002	2002	NUM
ftr-422	81	33	)	)	PUNCT
ftr-422	81	34	;	;	PUNCT
ftr-422	81	35	george	george	PROPN
ftr-422	81	36	k.	k.	PROPN
ftr-422	81	37	yin	yin	PROPN
ftr-422	81	38	,	,	PUNCT
ftr-422	81	39	business	business	NOUN
ftr-422	81	40	purpose	purpose	NOUN
ftr-422	81	41	,	,	PUNCT
ftr-422	81	42	economic	economic	ADJ
ftr-422	81	43	substance	substance	NOUN
ftr-422	81	44	,	,	PUNCT
ftr-422	81	45	and	and	CCONJ
ftr-422	81	46	corporate	corporate	ADJ
ftr-422	81	47	tax	tax	NOUN
ftr-422	81	48	shelters	shelter	NOUN
ftr-422	81	49	:	:	PUNCT
ftr-422	81	50	getting	get	VERB
ftr-422	81	51	serious	serious	ADJ
ftr-422	81	52	about	about	ADP
ftr-422	81	53	corporate	corporate	ADJ
ftr-422	81	54	tax	tax	NOUN
ftr-422	81	55	shelters	shelter	NOUN
ftr-422	81	56	:	:	PUNCT
ftr-422	81	57	taking	take	VERB
ftr-422	81	58	a	a	DET
ftr-422	81	59	lesson	lesson	NOUN
ftr-422	81	60	from	from	ADP
ftr-422	81	61	history	history	NOUN
ftr-422	81	62	,	,	PUNCT
ftr-422	81	63	54	54	NUM
ftr-422	81	64	smu	smu	PROPN
ftr-422	81	65	l.	l.	PROPN
ftr-422	81	66	rev	rev	PROPN
ftr-422	81	67	.	.	PROPN
ftr-422	82	1	209	209	NUM
ftr-422	82	2	(	(	PUNCT
ftr-422	82	3	2001	2001	NUM
ftr-422	82	4	)	)	PUNCT
ftr-422	82	5	;	;	PUNCT
ftr-422	83	1	calvin	calvin	PROPN
ftr-422	83	2	johnson	johnson	PROPN
ftr-422	83	3	,	,	PUNCT
ftr-422	83	4	using	use	VERB
ftr-422	83	5	gaap	gaap	PROPN
ftr-422	83	6	instead	instead	ADV
ftr-422	83	7	of	of	ADP
ftr-422	83	8	tax	tax	NOUN
ftr-422	83	9	accounting	accounting	NOUN
ftr-422	83	10	is	be	AUX
ftr-422	83	11	a	a	DET
ftr-422	83	12	bad	bad	ADJ
ftr-422	83	13	idea	idea	NOUN
ftr-422	83	14	,	,	PUNCT
ftr-422	83	15	83	83	NUM
ftr-422	83	16	tax	tax	NOUN
ftr-422	83	17	notes	note	NOUN
ftr-422	83	18	425	425	NUM
ftr-422	83	19	(	(	PUNCT
ftr-422	83	20	april	april	PROPN
ftr-422	83	21	19	19	NUM
ftr-422	83	22	,	,	PUNCT
ftr-422	83	23	1999	1999	NUM
ftr-422	83	24	)	)	PUNCT
ftr-422	83	25	;	;	PUNCT
ftr-422	83	26	alvin	alvin	PROPN
ftr-422	83	27	d.	d.	PROPN
ftr-422	83	28	knott	knott	PROPN
ftr-422	83	29	and	and	CCONJ
ftr-422	83	30	jacob	jacob	PROPN
ftr-422	83	31	d.	d.	PROPN
ftr-422	83	32	rosenfeld	rosenfeld	PROPN
ftr-422	83	33	,	,	PUNCT
ftr-422	83	34	book	book	NOUN
ftr-422	83	35	and	and	CCONJ
ftr-422	83	36	tax	tax	NOUN
ftr-422	83	37	:	:	PUNCT
ftr-422	83	38	a	a	DET
ftr-422	83	39	selective	selective	ADJ
ftr-422	83	40	exploration	exploration	NOUN
ftr-422	83	41	of	of	ADP
ftr-422	83	42	two	two	NUM
ftr-422	83	43	parallel	parallel	ADJ
ftr-422	83	44	universes	universe	NOUN
ftr-422	83	45	,	,	PUNCT
ftr-422	83	46	99	99	NUM
ftr-422	83	47	tax	tax	NOUN
ftr-422	83	48	notes	note	NOUN
ftr-422	83	49	865	865	NUM
ftr-422	83	50	(	(	PUNCT
ftr-422	83	51	may	may	PROPN
ftr-422	83	52	12	12	NUM
ftr-422	83	53	,	,	PUNCT
ftr-422	83	54	2003	2003	NUM
ftr-422	83	55	)	)	PUNCT
ftr-422	83	56	;	;	PUNCT
ftr-422	83	57	anthony	anthony	PROPN
ftr-422	83	58	j.	j.	PROPN
ftr-422	83	59	luppino	luppino	PROPN
ftr-422	83	60	,	,	PUNCT
ftr-422	83	61	the	the	DET
ftr-422	83	62	enron	enron	PROPN
ftr-422	83	63	end	end	NOUN
ftr-422	83	64	-	-	PUNCT
ftr-422	83	65	runs	run	NOUN
ftr-422	83	66	and	and	CCONJ
ftr-422	83	67	other	other	ADJ
ftr-422	83	68	trick	trick	NOUN
ftr-422	83	69	plays	play	VERB
ftr-422	83	70	:	:	PUNCT
ftr-422	83	71	the	the	DET
ftr-422	83	72	book	book	NOUN
ftr-422	83	73	-	-	PUNCT
ftr-422	83	74	tax	tax	NOUN
ftr-422	83	75	accounting	accounting	NOUN
ftr-422	83	76	conformity	conformity	NOUN
ftr-422	83	77	defense	defense	NOUN
ftr-422	83	78	,	,	PUNCT
ftr-422	83	79	2003	2003	NUM
ftr-422	83	80	colum	colum	NOUN
ftr-422	83	81	.	.	PUNCT
ftr-422	84	1	bus	bus	NOUN
ftr-422	84	2	.	.	PUNCT
ftr-422	85	1	l.	l.	PROPN
ftr-422	85	2	rev	rev	PROPN
ftr-422	85	3	.	.	PROPN
ftr-422	85	4	35	35	NUM
ftr-422	85	5	,	,	PUNCT
ftr-422	85	6	108	108	NUM
ftr-422	85	7	,	,	PUNCT
ftr-422	85	8	144	144	NUM
ftr-422	85	9	;	;	PUNCT
ftr-422	85	10	john	john	PROPN
ftr-422	85	11	ensminger	ensminger	PROPN
ftr-422	85	12	,	,	PUNCT
ftr-422	85	13	concerto	concerto	VERB
ftr-422	85	14	for	for	ADP
ftr-422	85	15	piano	piano	NOUN
ftr-422	85	16	vs.	vs.	ADP
ftr-422	85	17	orchestra	orchestra	NOUN
ftr-422	85	18	:	:	PUNCT
ftr-422	85	19	can	can	AUX
ftr-422	85	20	tax	tax	VERB
ftr-422	85	21	and	and	CCONJ
ftr-422	85	22	financial	financial	ADJ
ftr-422	85	23	accounting	accounting	NOUN
ftr-422	85	24	harmonize	harmonize	VERB
ftr-422	85	25	on	on	ADP
ftr-422	85	26	hedges	hedge	NOUN
ftr-422	85	27	?	?	PUNCT
ftr-422	86	1	16	16	NUM
ftr-422	86	2	akron	akron	PROPN
ftr-422	86	3	tax	tax	NOUN
ftr-422	86	4	j	j	PROPN
ftr-422	86	5	23	23	NUM
ftr-422	86	6	(	(	PUNCT
ftr-422	86	7	2001	2001	NUM
ftr-422	86	8	)	)	PUNCT
ftr-422	86	9	.	.	PUNCT
ftr-422	87	1	2	2	X
ftr-422	87	2	.	.	X
ftr-422	87	3	sabine	sabine	PROPN
ftr-422	87	4	d.	d.	PROPN
ftr-422	87	5	selbach	selbach	PROPN
ftr-422	87	6	,	,	PUNCT
ftr-422	87	7	the	the	DET
ftr-422	87	8	harmonization	harmonization	NOUN
ftr-422	87	9	of	of	ADP
ftr-422	87	10	corporate	corporate	ADJ
ftr-422	87	11	taxation	taxation	NOUN
ftr-422	87	12	&	&	CCONJ
ftr-422	87	13	accounting	accounting	NOUN
ftr-422	87	14	standards	standard	NOUN
ftr-422	87	15	in	in	ADP
ftr-422	87	16	the	the	DET
ftr-422	87	17	european	european	ADJ
ftr-422	87	18	community	community	NOUN
ftr-422	87	19	and	and	CCONJ
ftr-422	87	20	their	their	PRON
ftr-422	87	21	interrelationship	interrelationship	NOUN
ftr-422	87	22	,	,	PUNCT
ftr-422	87	23	18	18	NUM
ftr-422	87	24	conn	conn	NOUN
ftr-422	87	25	.	.	PUNCT
ftr-422	88	1	j.	j.	PROPN
ftr-422	88	2	int’l	int’l	PROPN
ftr-422	88	3	l.	l.	PROPN
ftr-422	88	4	523	523	NUM
ftr-422	88	5	(	(	PUNCT
ftr-422	88	6	2003	2003	NUM
ftr-422	88	7	)	)	PUNCT
ftr-422	88	8	.	.	PUNCT
ftr-422	89	1	see	see	VERB
ftr-422	89	2	also	also	ADV
ftr-422	89	3	victor	victor	PROPN
ftr-422	89	4	thuronyi	thuronyi	PROPN
ftr-422	89	5	,	,	PUNCT
ftr-422	89	6	what	what	PRON
ftr-422	89	7	can	can	AUX
ftr-422	89	8	we	we	PRON
ftr-422	89	9	learn	learn	VERB
ftr-422	89	10	from	from	ADP
ftr-422	89	11	comparative	comparative	ADJ
ftr-422	89	12	tax	tax	NOUN
ftr-422	89	13	law	law	NOUN
ftr-422	89	14	?	?	PUNCT
ftr-422	90	1	103	103	NUM
ftr-422	90	2	tax	tax	NOUN
ftr-422	90	3	notes	note	NOUN
ftr-422	90	4	459	459	NUM
ftr-422	90	5	(	(	PUNCT
ftr-422	90	6	apr	apr	PROPN
ftr-422	90	7	.	.	PROPN
ftr-422	90	8	26	26	NUM
ftr-422	90	9	,	,	PUNCT
ftr-422	90	10	2004	2004	NUM
ftr-422	90	11	)	)	PUNCT
ftr-422	90	12	(	(	PUNCT
ftr-422	90	13	“	"	PUNCT
ftr-422	90	14	in	in	ADP
ftr-422	90	15	a	a	DET
ftr-422	90	16	number	number	NOUN
ftr-422	90	17	of	of	ADP
ftr-422	90	18	countries	country	NOUN
ftr-422	90	19	,	,	PUNCT
ftr-422	90	20	there	there	PRON
ftr-422	90	21	has	have	AUX
ftr-422	90	22	in	in	ADP
ftr-422	90	23	recent	recent	ADJ
ftr-422	90	24	2004	2004	NUM
ftr-422	90	25	]	]	PUNCT
ftr-422	90	26	book	book	NOUN
ftr-422	90	27	tax	tax	NOUN
ftr-422	90	28	conformity	conformity	NOUN
ftr-422	90	29	for	for	ADP
ftr-422	90	30	financial	financial	ADJ
ftr-422	90	31	instruments	instrument	NOUN
ftr-422	90	32	679	679	NUM
ftr-422	90	33	of	of	ADP
ftr-422	90	34	today	today	NOUN
ftr-422	90	35	,	,	PUNCT
ftr-422	90	36	several	several	ADJ
ftr-422	90	37	countries	country	NOUN
ftr-422	90	38	apply	apply	VERB
ftr-422	90	39	general	general	ADJ
ftr-422	90	40	book	book	NOUN
ftr-422	90	41	-	-	PUNCT
ftr-422	90	42	tax	tax	NOUN
ftr-422	90	43	conformity	conformity	NOUN
ftr-422	90	44	,	,	PUNCT
ftr-422	90	45	while	while	SCONJ
ftr-422	90	46	several3	several3	SCONJ
ftr-422	90	47	others	other	NOUN
ftr-422	90	48	apply	apply	VERB
ftr-422	90	49	it	it	PRON
ftr-422	90	50	only	only	ADV
ftr-422	90	51	to	to	ADP
ftr-422	90	52	financial	financial	ADJ
ftr-422	90	53	instruments	instrument	NOUN
ftr-422	90	54	.	.	PUNCT
ftr-422	91	1	in	in	ADP
ftr-422	91	2	the	the	DET
ftr-422	91	3	united	united	PROPN
ftr-422	91	4	states	states	PROPN
ftr-422	91	5	,	,	PUNCT
ftr-422	91	6	limited	limit	VERB
ftr-422	91	7	book-4	book-4	NUM
ftr-422	91	8	tax	tax	NOUN
ftr-422	91	9	conformity	conformity	NOUN
ftr-422	91	10	already	already	ADV
ftr-422	91	11	exists	exist	VERB
ftr-422	91	12	,	,	PUNCT
ftr-422	91	13	to	to	ADP
ftr-422	91	14	some	some	DET
ftr-422	91	15	extent	extent	NOUN
ftr-422	91	16	,	,	PUNCT
ftr-422	91	17	in	in	ADP
ftr-422	91	18	the	the	DET
ftr-422	91	19	tax	tax	NOUN
ftr-422	91	20	law	law	NOUN
ftr-422	91	21	,	,	PUNCT
ftr-422	91	22	under	under	ADP
ftr-422	91	23	the	the	DET
ftr-422	91	24	clearreflection	clearreflection	NOUN
ftr-422	91	25	-	-	PUNCT
ftr-422	91	26	of	of	ADP
ftr-422	91	27	-	-	PUNCT
ftr-422	91	28	income	income	NOUN
ftr-422	91	29	principle	principle	NOUN
ftr-422	91	30	contained	contain	VERB
ftr-422	91	31	in	in	ADP
ftr-422	91	32	section	section	NOUN
ftr-422	91	33	446	446	NUM
ftr-422	91	34	,	,	PUNCT
ftr-422	91	35	and	and	CCONJ
ftr-422	91	36	in	in	ADP
ftr-422	91	37	other	other	ADJ
ftr-422	91	38	specific5	specific5	ADJ
ftr-422	91	39	provisions	provision	NOUN
ftr-422	91	40	.	.	PUNCT
ftr-422	92	1	commentators	commentator	NOUN
ftr-422	92	2	agree	agree	VERB
ftr-422	92	3	,	,	PUNCT
ftr-422	92	4	however	however	ADV
ftr-422	92	5	,	,	PUNCT
ftr-422	92	6	that	that	SCONJ
ftr-422	92	7	currently	currently	ADV
ftr-422	92	8	,	,	PUNCT
ftr-422	92	9	a	a	DET
ftr-422	92	10	general	general	ADJ
ftr-422	92	11	book	book	NOUN
ftr-422	92	12	-	-	PUNCT
ftr-422	92	13	tax6	tax6	NOUN
ftr-422	92	14	years	year	NOUN
ftr-422	92	15	been	be	VERB
ftr-422	92	16	a	a	DET
ftr-422	92	17	partial	partial	ADJ
ftr-422	92	18	movement	movement	NOUN
ftr-422	92	19	in	in	ADP
ftr-422	92	20	favor	favor	NOUN
ftr-422	92	21	of	of	ADP
ftr-422	92	22	greater	great	ADJ
ftr-422	92	23	reliance	reliance	NOUN
ftr-422	92	24	of	of	ADP
ftr-422	92	25	tax	tax	NOUN
ftr-422	92	26	on	on	ADP
ftr-422	92	27	financial	financial	ADJ
ftr-422	92	28	accounting	accounting	NOUN
ftr-422	92	29	.	.	PUNCT
ftr-422	92	30	”	"	PUNCT
ftr-422	93	1	)	)	PUNCT
ftr-422	93	2	3	3	X
ftr-422	93	3	.	.	X
ftr-422	93	4	for	for	ADP
ftr-422	93	5	example	example	NOUN
ftr-422	93	6	,	,	PUNCT
ftr-422	93	7	belgium	belgium	PROPN
ftr-422	93	8	,	,	PUNCT
ftr-422	93	9	japan	japan	PROPN
ftr-422	93	10	the	the	DET
ftr-422	93	11	netherlands	netherlands	PROPN
ftr-422	93	12	and	and	CCONJ
ftr-422	93	13	switzerland	switzerland	PROPN
ftr-422	93	14	have	have	VERB
ftr-422	93	15	common	common	ADJ
ftr-422	93	16	tax	tax	NOUN
ftr-422	93	17	and	and	CCONJ
ftr-422	93	18	financial	financial	ADJ
ftr-422	93	19	accounting	accounting	NOUN
ftr-422	93	20	standards	standard	NOUN
ftr-422	93	21	.	.	PUNCT
ftr-422	94	1	see	see	VERB
ftr-422	94	2	secretary	secretary	NOUN
ftr-422	94	3	to	to	ADP
ftr-422	94	4	the	the	DET
ftr-422	94	5	treasury	treasury	NOUN
ftr-422	94	6	and	and	CCONJ
ftr-422	94	7	the	the	DET
ftr-422	94	8	commissioner	commissioner	NOUN
ftr-422	94	9	of	of	ADP
ftr-422	94	10	taxation	taxation	NOUN
ftr-422	94	11	,	,	PUNCT
ftr-422	94	12	taxation	taxation	NOUN
ftr-422	94	13	of	of	ADP
ftr-422	94	14	financial	financial	ADJ
ftr-422	94	15	arrangements	arrangement	NOUN
ftr-422	94	16	,	,	PUNCT
ftr-422	94	17	an	an	DET
ftr-422	94	18	issue	issue	NOUN
ftr-422	94	19	paper	paper	NOUN
ftr-422	94	20	(	(	PUNCT
ftr-422	94	21	december	december	PROPN
ftr-422	94	22	1996	1996	NUM
ftr-422	94	23	)	)	PUNCT
ftr-422	94	24	,	,	PUNCT
ftr-422	94	25	appendix	appendix	VERB
ftr-422	94	26	4.1	4.1	NUM
ftr-422	94	27	.	.	PUNCT
ftr-422	95	1	in	in	ADP
ftr-422	95	2	germany	germany	PROPN
ftr-422	95	3	,	,	PUNCT
ftr-422	95	4	there	there	PRON
ftr-422	95	5	is	be	VERB
ftr-422	95	6	an	an	DET
ftr-422	95	7	almost	almost	ADV
ftr-422	95	8	complete	complete	ADJ
ftr-422	95	9	identity	identity	NOUN
ftr-422	95	10	between	between	ADP
ftr-422	95	11	tax	tax	NOUN
ftr-422	95	12	and	and	CCONJ
ftr-422	95	13	financial	financial	ADJ
ftr-422	95	14	accounting	accounting	NOUN
ftr-422	95	15	.	.	PUNCT
ftr-422	96	1	see	see	VERB
ftr-422	96	2	thuronyi	thuronyi	PROPN
ftr-422	96	3	(	(	PUNCT
ftr-422	96	4	2004	2004	NUM
ftr-422	96	5	)	)	PUNCT
ftr-422	96	6	,	,	PUNCT
ftr-422	96	7	supra	supra	PROPN
ftr-422	96	8	note	note	NOUN
ftr-422	96	9	2	2	NUM
ftr-422	96	10	.	.	PUNCT
ftr-422	96	11	according	accord	VERB
ftr-422	96	12	to	to	ADP
ftr-422	96	13	thuronyi	thuronyi	PROPN
ftr-422	96	14	,	,	PUNCT
ftr-422	96	15	civil	civil	ADJ
ftr-422	96	16	law	law	NOUN
ftr-422	96	17	countries	country	NOUN
ftr-422	96	18	tend	tend	VERB
ftr-422	96	19	to	to	PART
ftr-422	96	20	apply	apply	VERB
ftr-422	96	21	book	book	NOUN
ftr-422	96	22	-	-	PUNCT
ftr-422	96	23	tax	tax	NOUN
ftr-422	96	24	conformity	conformity	NOUN
ftr-422	96	25	more	more	ADJ
ftr-422	96	26	than	than	ADP
ftr-422	96	27	common	common	ADJ
ftr-422	96	28	law	law	NOUN
ftr-422	96	29	countries	country	NOUN
ftr-422	96	30	.	.	PUNCT
ftr-422	97	1	i	i	PRON
ftr-422	97	2	d.	d.	PROPN
ftr-422	97	3	4	4	NUM
ftr-422	97	4	.	.	PUNCT
ftr-422	98	1	as	as	SCONJ
ftr-422	98	2	thuronyi	thuronyi	PROPN
ftr-422	98	3	indicates	indicate	VERB
ftr-422	98	4	:	:	PUNCT
ftr-422	98	5	in	in	ADP
ftr-422	98	6	many	many	ADJ
ftr-422	98	7	developing	develop	VERB
ftr-422	98	8	and	and	CCONJ
ftr-422	98	9	transition	transition	NOUN
ftr-422	98	10	countries	country	NOUN
ftr-422	98	11	the	the	DET
ftr-422	98	12	answer	answer	NOUN
ftr-422	98	13	will	will	AUX
ftr-422	98	14	be	be	AUX
ftr-422	98	15	found	find	VERB
ftr-422	98	16	in	in	ADP
ftr-422	98	17	the	the	DET
ftr-422	98	18	financial	financial	ADJ
ftr-422	98	19	accounting	accounting	NOUN
ftr-422	98	20	rules	rule	NOUN
ftr-422	98	21	,	,	PUNCT
ftr-422	98	22	because	because	SCONJ
ftr-422	98	23	the	the	DET
ftr-422	98	24	rules	rule	NOUN
ftr-422	98	25	for	for	ADP
ftr-422	98	26	taxation	taxation	NOUN
ftr-422	98	27	of	of	ADP
ftr-422	98	28	business	business	NOUN
ftr-422	98	29	enterprises	enterprise	NOUN
ftr-422	98	30	are	be	AUX
ftr-422	98	31	based	base	VERB
ftr-422	98	32	on	on	ADP
ftr-422	98	33	these	these	DET
ftr-422	98	34	accounting	accounting	NOUN
ftr-422	98	35	principles	principle	NOUN
ftr-422	98	36	.	.	PUNCT
ftr-422	99	1	those	those	DET
ftr-422	99	2	rules	rule	NOUN
ftr-422	99	3	tend	tend	VERB
ftr-422	99	4	to	to	PART
ftr-422	99	5	be	be	AUX
ftr-422	99	6	more	more	ADV
ftr-422	99	7	flexible	flexible	ADJ
ftr-422	99	8	than	than	ADP
ftr-422	99	9	accounting	accounting	NOUN
ftr-422	99	10	rules	rule	NOUN
ftr-422	99	11	set	set	VERB
ftr-422	99	12	forth	forth	ADP
ftr-422	99	13	in	in	ADP
ftr-422	99	14	the	the	DET
ftr-422	99	15	tax	tax	NOUN
ftr-422	99	16	laws	law	NOUN
ftr-422	99	17	themselves	themselves	PRON
ftr-422	99	18	and	and	CCONJ
ftr-422	99	19	may	may	AUX
ftr-422	99	20	provide	provide	VERB
ftr-422	99	21	a	a	DET
ftr-422	99	22	basis	basis	NOUN
ftr-422	99	23	for	for	ADP
ftr-422	99	24	dealing	deal	VERB
ftr-422	99	25	sensibly	sensibly	ADV
ftr-422	99	26	with	with	ADP
ftr-422	99	27	new	new	ADJ
ftr-422	99	28	financial	financial	ADJ
ftr-422	99	29	instruments	instrument	NOUN
ftr-422	99	30	in	in	ADP
ftr-422	99	31	such	such	DET
ftr-422	99	32	a	a	DET
ftr-422	99	33	way	way	NOUN
ftr-422	99	34	that	that	SCONJ
ftr-422	99	35	there	there	PRON
ftr-422	99	36	is	be	VERB
ftr-422	99	37	not	not	PART
ftr-422	99	38	a	a	DET
ftr-422	99	39	significant	significant	ADJ
ftr-422	99	40	threat	threat	NOUN
ftr-422	99	41	to	to	ADP
ftr-422	99	42	erosion	erosion	NOUN
ftr-422	99	43	of	of	ADP
ftr-422	99	44	the	the	DET
ftr-422	99	45	tax	tax	NOUN
ftr-422	99	46	base	base	NOUN
ftr-422	99	47	from	from	ADP
ftr-422	99	48	use	use	NOUN
ftr-422	99	49	of	of	ADP
ftr-422	99	50	such	such	ADJ
ftr-422	99	51	instruments	instrument	NOUN
ftr-422	99	52	.	.	PUNCT
ftr-422	100	1	by	by	ADP
ftr-422	100	2	contrast	contrast	NOUN
ftr-422	100	3	,	,	PUNCT
ftr-422	100	4	in	in	ADP
ftr-422	100	5	countries	country	NOUN
ftr-422	100	6	that	that	PRON
ftr-422	100	7	formulate	formulate	VERB
ftr-422	100	8	their	their	PRON
ftr-422	100	9	tax	tax	NOUN
ftr-422	100	10	rules	rule	NOUN
ftr-422	100	11	independently	independently	ADV
ftr-422	100	12	of	of	ADP
ftr-422	100	13	accounting	accounting	NOUN
ftr-422	100	14	principles	principle	NOUN
ftr-422	100	15	,	,	PUNCT
ftr-422	100	16	it	it	PRON
ftr-422	100	17	may	may	AUX
ftr-422	100	18	be	be	AUX
ftr-422	100	19	necessary	necessary	ADJ
ftr-422	100	20	to	to	PART
ftr-422	100	21	provide	provide	VERB
ftr-422	100	22	detailed	detailed	ADJ
ftr-422	100	23	rules	rule	NOUN
ftr-422	100	24	for	for	ADP
ftr-422	100	25	the	the	DET
ftr-422	100	26	taxation	taxation	NOUN
ftr-422	100	27	of	of	ADP
ftr-422	100	28	financial	financial	ADJ
ftr-422	100	29	instruments	instrument	NOUN
ftr-422	100	30	so	so	SCONJ
ftr-422	100	31	that	that	SCONJ
ftr-422	100	32	taxpayers	taxpayer	NOUN
ftr-422	100	33	can	can	AUX
ftr-422	100	34	not	not	PART
ftr-422	100	35	use	use	VERB
ftr-422	100	36	them	they	PRON
ftr-422	100	37	to	to	PART
ftr-422	100	38	avoid	avoid	VERB
ftr-422	100	39	taxation	taxation	NOUN
ftr-422	100	40	.	.	PUNCT
ftr-422	101	1	thuronyi	thuronyi	PROPN
ftr-422	101	2	,	,	PUNCT
ftr-422	101	3	victor	victor	NOUN
ftr-422	101	4	,	,	PUNCT
ftr-422	101	5	taxation	taxation	NOUN
ftr-422	101	6	of	of	ADP
ftr-422	101	7	new	new	ADJ
ftr-422	101	8	financial	financial	ADJ
ftr-422	101	9	instruments	instrument	NOUN
ftr-422	101	10	,	,	PUNCT
ftr-422	101	11	24	24	NUM
ftr-422	101	12	tax	tax	NOUN
ftr-422	101	13	notes	note	NOUN
ftr-422	101	14	int’l	int’l	ADJ
ftr-422	101	15	261	261	NUM
ftr-422	101	16	,	,	PUNCT
ftr-422	101	17	26364	26364	NUM
ftr-422	101	18	(	(	PUNCT
ftr-422	101	19	1999	1999	NUM
ftr-422	101	20	)	)	PUNCT
ftr-422	101	21	.	.	PUNCT
ftr-422	102	1	for	for	ADP
ftr-422	102	2	a	a	DET
ftr-422	102	3	discussion	discussion	NOUN
ftr-422	102	4	on	on	ADP
ftr-422	102	5	book	book	NOUN
ftr-422	102	6	-	-	PUNCT
ftr-422	102	7	tax	tax	NOUN
ftr-422	102	8	conformity	conformity	NOUN
ftr-422	102	9	for	for	ADP
ftr-422	102	10	financial	financial	ADJ
ftr-422	102	11	instruments	instrument	NOUN
ftr-422	102	12	in	in	ADP
ftr-422	102	13	other	other	ADJ
ftr-422	102	14	developed	develop	VERB
ftr-422	102	15	countries	country	NOUN
ftr-422	102	16	,	,	PUNCT
ftr-422	102	17	see	see	VERB
ftr-422	102	18	robert	robert	PROPN
ftr-422	102	19	moncrieff	moncrieff	PROPN
ftr-422	102	20	,	,	PUNCT
ftr-422	102	21	next	next	ADJ
ftr-422	102	22	steps	step	NOUN
ftr-422	102	23	for	for	ADP
ftr-422	102	24	debt	debt	NOUN
ftr-422	102	25	and	and	CCONJ
ftr-422	102	26	derivatives	derivative	NOUN
ftr-422	102	27	:	:	PUNCT
ftr-422	102	28	the	the	DET
ftr-422	102	29	u.k	u.k	PROPN
ftr-422	102	30	.	.	PROPN
ftr-422	102	31	finance	finance	PROPN
ftr-422	102	32	act	act	PROPN
ftr-422	102	33	2002	2002	NUM
ftr-422	102	34	,	,	PUNCT
ftr-422	102	35	4(1	4(1	NUM
ftr-422	102	36	)	)	PUNCT
ftr-422	102	37	journal	journal	NOUN
ftr-422	102	38	of	of	ADP
ftr-422	102	39	taxation	taxation	NOUN
ftr-422	102	40	of	of	ADP
ftr-422	102	41	financial	financial	ADJ
ftr-422	102	42	products	product	NOUN
ftr-422	102	43	(	(	PUNCT
ftr-422	102	44	winter	winter	NOUN
ftr-422	102	45	2003	2003	NUM
ftr-422	102	46	)	)	PUNCT
ftr-422	102	47	;	;	PUNCT
ftr-422	102	48	ruano	ruano	X
ftr-422	102	49	,	,	PUNCT
ftr-422	102	50	spain	spain	PROPN
ftr-422	102	51	:	:	PUNCT
ftr-422	102	52	general	general	ADJ
ftr-422	102	53	nonresident	nonresident	ADJ
ftr-422	102	54	tax	tax	NOUN
ftr-422	102	55	treatment	treatment	NOUN
ftr-422	102	56	of	of	ADP
ftr-422	102	57	financial	financial	ADJ
ftr-422	102	58	products	product	NOUN
ftr-422	102	59	,	,	PUNCT
ftr-422	102	60	4(2	4(2	NUM
ftr-422	102	61	)	)	PUNCT
ftr-422	102	62	journal	journal	NOUN
ftr-422	102	63	of	of	ADP
ftr-422	102	64	taxation	taxation	NOUN
ftr-422	102	65	of	of	ADP
ftr-422	102	66	financial	financial	ADJ
ftr-422	102	67	products	product	NOUN
ftr-422	102	68	(	(	PUNCT
ftr-422	102	69	spring	spring	NOUN
ftr-422	102	70	2003	2003	NUM
ftr-422	102	71	)	)	PUNCT
ftr-422	102	72	;	;	PUNCT
ftr-422	102	73	australian	australian	ADJ
ftr-422	102	74	issue	issue	NOUN
ftr-422	102	75	paper	paper	NOUN
ftr-422	102	76	,	,	PUNCT
ftr-422	102	77	supra	supra	PROPN
ftr-422	102	78	note	note	NOUN
ftr-422	102	79	3	3	NUM
ftr-422	102	80	.	.	NOUN
ftr-422	102	81	5	5	NUM
ftr-422	102	82	.	.	PUNCT
ftr-422	103	1	all	all	DET
ftr-422	103	2	references	reference	NOUN
ftr-422	103	3	are	be	AUX
ftr-422	103	4	to	to	ADP
ftr-422	103	5	the	the	DET
ftr-422	103	6	internal	internal	ADJ
ftr-422	103	7	revenue	revenue	NOUN
ftr-422	103	8	code	code	NOUN
ftr-422	103	9	of	of	ADP
ftr-422	103	10	1986	1986	NUM
ftr-422	103	11	,	,	PUNCT
ftr-422	103	12	as	as	SCONJ
ftr-422	103	13	amended	amend	VERB
ftr-422	103	14	.	.	PUNCT
ftr-422	104	1	6	6	NUM
ftr-422	104	2	.	.	X
ftr-422	104	3	for	for	ADP
ftr-422	104	4	example	example	NOUN
ftr-422	104	5	,	,	PUNCT
ftr-422	104	6	in	in	ADP
ftr-422	104	7	regs	reg	NOUN
ftr-422	104	8	.	.	PUNCT
ftr-422	105	1	§	§	PROPN
ftr-422	105	2	1.471	1.471	NUM
ftr-422	105	3	-	-	PUNCT
ftr-422	105	4	2(b	2(b	NUM
ftr-422	105	5	)	)	PUNCT
ftr-422	106	1	,	,	PUNCT
ftr-422	106	2	treasury	treasury	PROPN
ftr-422	106	3	has	have	AUX
ftr-422	106	4	followed	follow	VERB
ftr-422	106	5	congressional	congressional	ADJ
ftr-422	106	6	intent	intent	NOUN
ftr-422	106	7	in	in	ADP
ftr-422	106	8	irc	irc	PROPN
ftr-422	106	9	§	§	PROPN
ftr-422	106	10	471	471	NUM
ftr-422	106	11	by	by	ADP
ftr-422	106	12	focusing	focus	VERB
ftr-422	106	13	on	on	ADP
ftr-422	106	14	the	the	DET
ftr-422	106	15	need	need	NOUN
ftr-422	106	16	to	to	PART
ftr-422	106	17	“	"	PUNCT
ftr-422	106	18	give	give	VERB
ftr-422	106	19	effect	effect	NOUN
ftr-422	106	20	to	to	AUX
ftr-422	106	21	trade	trade	VERB
ftr-422	106	22	customs	custom	NOUN
ftr-422	106	23	which	which	PRON
ftr-422	106	24	come	come	VERB
ftr-422	106	25	within	within	ADP
ftr-422	106	26	the	the	DET
ftr-422	106	27	scope	scope	NOUN
ftr-422	106	28	of	of	ADP
ftr-422	106	29	the	the	DET
ftr-422	106	30	best	good	ADJ
ftr-422	106	31	accounting	accounting	NOUN
ftr-422	106	32	practice	practice	NOUN
ftr-422	106	33	in	in	ADP
ftr-422	106	34	the	the	DET
ftr-422	106	35	particular	particular	ADJ
ftr-422	106	36	trade	trade	NOUN
ftr-422	106	37	or	or	CCONJ
ftr-422	106	38	business	business	NOUN
ftr-422	106	39	,	,	PUNCT
ftr-422	106	40	”	"	PUNCT
ftr-422	106	41	and	and	CCONJ
ftr-422	106	42	has	have	AUX
ftr-422	106	43	authorized	authorize	VERB
ftr-422	106	44	the	the	DET
ftr-422	106	45	use	use	NOUN
ftr-422	106	46	of	of	ADP
ftr-422	106	47	values	value	NOUN
ftr-422	106	48	as	as	SCONJ
ftr-422	106	49	shown	show	VERB
ftr-422	106	50	in	in	ADP
ftr-422	106	51	taxpayers	taxpayer	NOUN
ftr-422	106	52	’	’	PART
ftr-422	106	53	books	book	NOUN
ftr-422	106	54	to	to	PART
ftr-422	106	55	determine	determine	VERB
ftr-422	106	56	the	the	DET
ftr-422	106	57	cost	cost	NOUN
ftr-422	106	58	of	of	ADP
ftr-422	106	59	goods	good	NOUN
ftr-422	106	60	on	on	ADP
ftr-422	106	61	hand	hand	NOUN
ftr-422	106	62	for	for	ADP
ftr-422	106	63	tax	tax	NOUN
ftr-422	106	64	purposes	purpose	NOUN
ftr-422	106	65	.	.	PUNCT
ftr-422	107	1	similarly	similarly	ADV
ftr-422	107	2	,	,	PUNCT
ftr-422	107	3	in	in	ADP
ftr-422	107	4	regulations	regulation	NOUN
ftr-422	107	5	concerning	concern	VERB
ftr-422	107	6	the	the	DET
ftr-422	107	7	last	last	ADJ
ftr-422	107	8	-	-	PUNCT
ftr-422	107	9	in	in	NOUN
ftr-422	107	10	,	,	PUNCT
ftr-422	107	11	first	first	ADJ
ftr-422	107	12	-	-	PUNCT
ftr-422	107	13	out	out	ADP
ftr-422	107	14	method	method	NOUN
ftr-422	107	15	of	of	ADP
ftr-422	107	16	accounting	accounting	NOUN
ftr-422	107	17	,	,	PUNCT
ftr-422	107	18	treasury	treasury	PROPN
ftr-422	107	19	has	have	AUX
ftr-422	107	20	conditioned	condition	VERB
ftr-422	107	21	the	the	DET
ftr-422	107	22	use	use	NOUN
ftr-422	107	23	of	of	ADP
ftr-422	107	24	that	that	DET
ftr-422	107	25	method	method	NOUN
ftr-422	107	26	on	on	ADP
ftr-422	107	27	book	book	NOUN
ftr-422	107	28	-	-	PUNCT
ftr-422	107	29	tax	tax	NOUN
ftr-422	107	30	conformity	conformity	NOUN
ftr-422	107	31	.	.	PUNCT
ftr-422	108	1	regs	regs	PROPN
ftr-422	108	2	.	.	PUNCT
ftr-422	109	1	§	§	PROPN
ftr-422	109	2	1.472	1.472	NUM
ftr-422	109	3	-	-	SYM
ftr-422	109	4	2(e	2(e	NUM
ftr-422	109	5	)	)	PUNCT
ftr-422	109	6	.	.	PUNCT
ftr-422	110	1	finally	finally	ADV
ftr-422	110	2	,	,	PUNCT
ftr-422	110	3	under	under	ADP
ftr-422	110	4	irc	irc	ADV
ftr-422	110	5	§	§	PROPN
ftr-422	110	6	166(a)(2	166(a)(2	NUM
ftr-422	110	7	)	)	PUNCT
ftr-422	110	8	,	,	PUNCT
ftr-422	110	9	the	the	DET
ftr-422	110	10	amount	amount	NOUN
ftr-422	110	11	of	of	ADP
ftr-422	110	12	a	a	DET
ftr-422	110	13	business	business	NOUN
ftr-422	110	14	bad	bad	ADJ
ftr-422	110	15	-	-	PUNCT
ftr-422	110	16	debt	debt	NOUN
ftr-422	110	17	deduction	deduction	NOUN
ftr-422	110	18	for	for	ADP
ftr-422	110	19	partial	partial	ADJ
ftr-422	110	20	worthlessness	worthlessness	NOUN
ftr-422	110	21	of	of	ADP
ftr-422	110	22	a	a	DET
ftr-422	110	23	security	security	NOUN
ftr-422	110	24	is	be	AUX
ftr-422	110	25	limited	limit	VERB
ftr-422	110	26	to	to	ADP
ftr-422	110	27	the	the	DET
ftr-422	110	28	amount	amount	NOUN
ftr-422	110	29	“	"	PUNCT
ftr-422	110	30	charged	charge	VERB
ftr-422	110	31	off	off	ADP
ftr-422	110	32	within	within	ADP
ftr-422	110	33	the	the	DET
ftr-422	110	34	taxable	taxable	ADJ
ftr-422	110	35	year	year	NOUN
ftr-422	110	36	”	"	PUNCT
ftr-422	110	37	for	for	ADP
ftr-422	110	38	accounting	accounting	NOUN
ftr-422	110	39	purposes	purpose	NOUN
ftr-422	110	40	.	.	PUNCT
ftr-422	111	1	see	see	VERB
ftr-422	111	2	knott	knott	PROPN
ftr-422	111	3	and	and	CCONJ
ftr-422	111	4	rosenfeld	rosenfeld	PROPN
ftr-422	111	5	,	,	PUNCT
ftr-422	111	6	supra	supra	PROPN
ftr-422	111	7	note	note	PROPN
ftr-422	111	8	1	1	NUM
ftr-422	111	9	,	,	PUNCT
ftr-422	111	10	§	§	PROPN
ftr-422	111	11	iii(b	iii(b	PROPN
ftr-422	111	12	)	)	PUNCT
ftr-422	111	13	.	.	PUNCT
ftr-422	112	1	680	680	NUM
ftr-422	112	2	florida	florida	PROPN
ftr-422	112	3	tax	tax	NOUN
ftr-422	112	4	review	review	NOUN
ftr-422	112	5	[	[	X
ftr-422	112	6	vol.6:7	vol.6:7	VERB
ftr-422	112	7	conformity	conformity	NOUN
ftr-422	112	8	regime	regime	NOUN
ftr-422	112	9	for	for	ADP
ftr-422	112	10	corporate	corporate	ADJ
ftr-422	112	11	tax	tax	NOUN
ftr-422	112	12	is	be	AUX
ftr-422	112	13	not	not	PART
ftr-422	112	14	feasible	feasible	ADJ
ftr-422	112	15	.	.	PUNCT
ftr-422	113	1	in	in	ADP
ftr-422	113	2	addition	addition	NOUN
ftr-422	113	3	,	,	PUNCT
ftr-422	113	4	courts	court	NOUN
ftr-422	113	5	often7	often7	NOUN
ftr-422	113	6	discuss	discuss	VERB
ftr-422	113	7	the	the	DET
ftr-422	113	8	different	different	ADJ
ftr-422	113	9	roles	role	NOUN
ftr-422	113	10	of	of	ADP
ftr-422	113	11	tax	tax	NOUN
ftr-422	113	12	and	and	CCONJ
ftr-422	113	13	accounting	accounting	NOUN
ftr-422	113	14	rules	rule	NOUN
ftr-422	113	15	,	,	PUNCT
ftr-422	113	16	generally	generally	ADV
ftr-422	113	17	concluding	conclude	VERB
ftr-422	113	18	that	that	DET
ftr-422	113	19	tax	tax	NOUN
ftr-422	113	20	does	do	AUX
ftr-422	113	21	not	not	PART
ftr-422	113	22	have	have	VERB
ftr-422	113	23	to	to	PART
ftr-422	113	24	follow	follow	VERB
ftr-422	113	25	books	book	NOUN
ftr-422	113	26	in	in	ADP
ftr-422	113	27	all	all	PRON
ftr-422	113	28	cases.8	cases.8	PROPN
ftr-422	113	29	congress	congress	PROPN
ftr-422	113	30	and	and	CCONJ
ftr-422	113	31	treasury	treasury	PROPN
ftr-422	113	32	have	have	AUX
ftr-422	113	33	recently	recently	ADV
ftr-422	113	34	realized	realize	VERB
ftr-422	113	35	that	that	SCONJ
ftr-422	113	36	non	non	NOUN
ftr-422	113	37	-	-	NOUN
ftr-422	113	38	conformity	conformity	NOUN
ftr-422	113	39	of	of	ADP
ftr-422	113	40	certain	certain	ADJ
ftr-422	113	41	items	item	NOUN
ftr-422	113	42	could	could	AUX
ftr-422	113	43	be	be	AUX
ftr-422	113	44	viewed	view	VERB
ftr-422	113	45	as	as	ADP
ftr-422	113	46	abusive	abusive	ADJ
ftr-422	113	47	to	to	ADP
ftr-422	113	48	a	a	DET
ftr-422	113	49	significant	significant	ADJ
ftr-422	113	50	extent	extent	NOUN
ftr-422	113	51	;	;	PUNCT
ftr-422	113	52	therefore	therefore	ADV
ftr-422	113	53	,	,	PUNCT
ftr-422	113	54	in9	in9	PROPN
ftr-422	113	55	the	the	DET
ftr-422	113	56	reportable	reportable	ADJ
ftr-422	113	57	transactions	transaction	NOUN
ftr-422	113	58	regulations	regulation	NOUN
ftr-422	113	59	,	,	PUNCT
ftr-422	113	60	treasury	treasury	PROPN
ftr-422	113	61	set	set	VERB
ftr-422	113	62	forth	forth	ADP
ftr-422	113	63	rules	rule	NOUN
ftr-422	113	64	that	that	PRON
ftr-422	113	65	would	would	AUX
ftr-422	113	66	require	require	VERB
ftr-422	113	67	taxpayers	taxpayer	NOUN
ftr-422	113	68	to	to	PART
ftr-422	113	69	disclose	disclose	VERB
ftr-422	113	70	if	if	SCONJ
ftr-422	113	71	they	they	PRON
ftr-422	113	72	have	have	AUX
ftr-422	113	73	treated	treat	VERB
ftr-422	113	74	a	a	DET
ftr-422	113	75	transaction	transaction	NOUN
ftr-422	113	76	differently	differently	ADV
ftr-422	113	77	for	for	ADP
ftr-422	113	78	book	book	NOUN
ftr-422	113	79	and	and	CCONJ
ftr-422	113	80	tax	tax	NOUN
ftr-422	113	81	purposes	purpose	NOUN
ftr-422	113	82	.	.	PUNCT
ftr-422	114	1	the	the	DET
ftr-422	114	2	joint	joint	ADJ
ftr-422	114	3	committee	committee	NOUN
ftr-422	114	4	’s	’s	PART
ftr-422	114	5	report	report	NOUN
ftr-422	114	6	on	on	ADP
ftr-422	114	7	enron	enron	PROPN
ftr-422	114	8	also	also	ADV
ftr-422	114	9	reveals10	reveals10	VERB
ftr-422	114	10	that	that	SCONJ
ftr-422	114	11	in	in	ADP
ftr-422	114	12	certain	certain	ADJ
ftr-422	114	13	transactions	transaction	NOUN
ftr-422	114	14	discussed	discuss	VERB
ftr-422	114	15	therein	therein	ADV
ftr-422	114	16	,	,	PUNCT
ftr-422	114	17	enron	enron	PROPN
ftr-422	114	18	was	be	AUX
ftr-422	114	19	seeking	seek	VERB
ftr-422	114	20	accounting	account	VERB
ftr-422	114	21	rather	rather	ADV
ftr-422	114	22	than	than	ADP
ftr-422	114	23	tax	tax	NOUN
ftr-422	114	24	benefits.11	benefits.11	NOUN
ftr-422	114	25	this	this	DET
ftr-422	114	26	article	article	NOUN
ftr-422	114	27	does	do	AUX
ftr-422	114	28	not	not	PART
ftr-422	114	29	endorse	endorse	VERB
ftr-422	114	30	utilizing	utilize	VERB
ftr-422	114	31	general	general	ADJ
ftr-422	114	32	book	book	NOUN
ftr-422	114	33	-	-	PUNCT
ftr-422	114	34	tax	tax	NOUN
ftr-422	114	35	conformity	conformity	NOUN
ftr-422	114	36	for	for	ADP
ftr-422	114	37	corporations	corporation	NOUN
ftr-422	114	38	in	in	ADP
ftr-422	114	39	the	the	DET
ftr-422	114	40	united	united	PROPN
ftr-422	114	41	states	states	PROPN
ftr-422	114	42	but	but	CCONJ
ftr-422	114	43	rather	rather	ADV
ftr-422	114	44	discusses	discuss	VERB
ftr-422	114	45	current	current	ADJ
ftr-422	114	46	conformity	conformity	NOUN
ftr-422	114	47	and	and	CCONJ
ftr-422	114	48	12	12	NUM
ftr-422	114	49	7	7	NUM
ftr-422	114	50	.	.	PUNCT
ftr-422	115	1	see	see	VERB
ftr-422	115	2	generally	generally	ADV
ftr-422	115	3	johnson	johnson	PROPN
ftr-422	115	4	,	,	PUNCT
ftr-422	115	5	supra	supra	PROPN
ftr-422	115	6	note	note	PROPN
ftr-422	115	7	1	1	NUM
ftr-422	115	8	,	,	PUNCT
ftr-422	115	9	cf	cf	NOUN
ftr-422	115	10	.	.	PUNCT
ftr-422	115	11	,	,	PUNCT
ftr-422	115	12	generally	generally	ADV
ftr-422	115	13	yin	yin	PROPN
ftr-422	115	14	,	,	PUNCT
ftr-422	115	15	supra	supra	PROPN
ftr-422	115	16	note	note	NOUN
ftr-422	115	17	1	1	NUM
ftr-422	115	18	.	.	NOUN
ftr-422	115	19	8	8	NUM
ftr-422	115	20	.	.	PUNCT
ftr-422	115	21	as	as	SCONJ
ftr-422	115	22	emphasized	emphasize	VERB
ftr-422	115	23	by	by	ADP
ftr-422	115	24	the	the	DET
ftr-422	115	25	u.s	u.s	PROPN
ftr-422	115	26	.	.	PROPN
ftr-422	115	27	supreme	supreme	PROPN
ftr-422	115	28	court	court	PROPN
ftr-422	115	29	in	in	ADP
ftr-422	115	30	thor	thor	PROPN
ftr-422	115	31	power	power	PROPN
ftr-422	115	32	tool	tool	PROPN
ftr-422	115	33	co.	co.	PROPN
ftr-422	116	1	v.	v.	ADP
ftr-422	116	2	comm’r	comm’r	PROPN
ftr-422	116	3	,	,	PUNCT
ftr-422	116	4	439	439	NUM
ftr-422	116	5	u.s	u.s	PROPN
ftr-422	116	6	.	.	PROPN
ftr-422	116	7	522	522	NUM
ftr-422	116	8	,	,	PUNCT
ftr-422	116	9	542	542	NUM
ftr-422	116	10	-	-	SYM
ftr-422	116	11	43	43	NUM
ftr-422	116	12	(	(	PUNCT
ftr-422	116	13	1979	1979	NUM
ftr-422	116	14	):	):	PUNCT
ftr-422	116	15	the	the	DET
ftr-422	116	16	primary	primary	ADJ
ftr-422	116	17	goal	goal	NOUN
ftr-422	116	18	of	of	ADP
ftr-422	116	19	financial	financial	ADJ
ftr-422	116	20	accounting	accounting	NOUN
ftr-422	116	21	is	be	AUX
ftr-422	116	22	to	to	PART
ftr-422	116	23	provide	provide	VERB
ftr-422	116	24	useful	useful	ADJ
ftr-422	116	25	information	information	NOUN
ftr-422	116	26	to	to	ADP
ftr-422	116	27	management	management	NOUN
ftr-422	116	28	,	,	PUNCT
ftr-422	116	29	shareholders	shareholder	NOUN
ftr-422	116	30	,	,	PUNCT
ftr-422	116	31	creditors	creditor	NOUN
ftr-422	116	32	,	,	PUNCT
ftr-422	116	33	and	and	CCONJ
ftr-422	116	34	others	other	NOUN
ftr-422	116	35	properly	properly	ADV
ftr-422	116	36	interested	interested	ADJ
ftr-422	116	37	;	;	PUNCT
ftr-422	116	38	the	the	DET
ftr-422	116	39	major	major	ADJ
ftr-422	116	40	responsibility	responsibility	NOUN
ftr-422	116	41	of	of	ADP
ftr-422	116	42	the	the	DET
ftr-422	116	43	accountant	accountant	NOUN
ftr-422	116	44	is	be	AUX
ftr-422	116	45	to	to	PART
ftr-422	116	46	protect	protect	VERB
ftr-422	116	47	these	these	DET
ftr-422	116	48	parties	party	NOUN
ftr-422	116	49	from	from	ADP
ftr-422	116	50	being	be	AUX
ftr-422	116	51	misled	mislead	VERB
ftr-422	116	52	.	.	PUNCT
ftr-422	117	1	the	the	DET
ftr-422	117	2	primary	primary	ADJ
ftr-422	117	3	goal	goal	NOUN
ftr-422	117	4	of	of	ADP
ftr-422	117	5	the	the	DET
ftr-422	117	6	income	income	NOUN
ftr-422	117	7	tax	tax	NOUN
ftr-422	117	8	system	system	NOUN
ftr-422	117	9	,	,	PUNCT
ftr-422	117	10	in	in	ADP
ftr-422	117	11	contrast	contrast	NOUN
ftr-422	117	12	,	,	PUNCT
ftr-422	117	13	is	be	AUX
ftr-422	117	14	the	the	DET
ftr-422	117	15	equitable	equitable	ADJ
ftr-422	117	16	collection	collection	NOUN
ftr-422	117	17	of	of	ADP
ftr-422	117	18	revenue	revenue	NOUN
ftr-422	117	19	;	;	PUNCT
ftr-422	117	20	the	the	DET
ftr-422	117	21	major	major	ADJ
ftr-422	117	22	responsibility	responsibility	NOUN
ftr-422	117	23	of	of	ADP
ftr-422	117	24	the	the	DET
ftr-422	117	25	internal	internal	ADJ
ftr-422	117	26	revenue	revenue	NOUN
ftr-422	117	27	service	service	NOUN
ftr-422	117	28	is	be	AUX
ftr-422	117	29	to	to	PART
ftr-422	117	30	protect	protect	VERB
ftr-422	117	31	the	the	DET
ftr-422	117	32	public	public	ADJ
ftr-422	117	33	fisc	fisc	NOUN
ftr-422	117	34	.	.	PUNCT
ftr-422	118	1	consistent	consistent	ADJ
ftr-422	118	2	with	with	ADP
ftr-422	118	3	its	its	PRON
ftr-422	118	4	goals	goal	NOUN
ftr-422	118	5	and	and	CCONJ
ftr-422	118	6	responsibilities	responsibility	NOUN
ftr-422	118	7	,	,	PUNCT
ftr-422	118	8	financial	financial	ADJ
ftr-422	118	9	accounting	accounting	NOUN
ftr-422	118	10	has	have	VERB
ftr-422	118	11	as	as	ADP
ftr-422	118	12	its	its	PRON
ftr-422	118	13	foundation	foundation	NOUN
ftr-422	118	14	the	the	DET
ftr-422	118	15	principle	principle	NOUN
ftr-422	118	16	of	of	ADP
ftr-422	118	17	conservatism	conservatism	NOUN
ftr-422	118	18	,	,	PUNCT
ftr-422	118	19	with	with	ADP
ftr-422	118	20	its	its	PRON
ftr-422	118	21	corollary	corollary	NOUN
ftr-422	118	22	that	that	SCONJ
ftr-422	118	23	“	"	PUNCT
ftr-422	118	24	possible	possible	ADJ
ftr-422	118	25	errors	error	NOUN
ftr-422	118	26	in	in	ADP
ftr-422	118	27	measurement	measurement	NOUN
ftr-422	118	28	[	[	X
ftr-422	118	29	should	should	AUX
ftr-422	118	30	]	]	PART
ftr-422	118	31	be	be	AUX
ftr-422	118	32	in	in	ADP
ftr-422	118	33	the	the	DET
ftr-422	118	34	direction	direction	NOUN
ftr-422	118	35	of	of	ADP
ftr-422	118	36	understatement	understatement	NOUN
ftr-422	118	37	rather	rather	ADV
ftr-422	118	38	than	than	ADP
ftr-422	118	39	overstatement	overstatement	NOUN
ftr-422	118	40	of	of	ADP
ftr-422	118	41	net	net	ADJ
ftr-422	118	42	income	income	NOUN
ftr-422	118	43	and	and	CCONJ
ftr-422	118	44	net	net	ADJ
ftr-422	118	45	assets	asset	NOUN
ftr-422	118	46	.	.	PUNCT
ftr-422	118	47	”	"	PUNCT
ftr-422	119	1	in	in	ADP
ftr-422	119	2	view	view	NOUN
ftr-422	119	3	of	of	ADP
ftr-422	119	4	the	the	DET
ftr-422	119	5	treasury	treasury	NOUN
ftr-422	119	6	’s	’s	PART
ftr-422	119	7	markedly	markedly	ADV
ftr-422	119	8	different	different	ADJ
ftr-422	119	9	goals	goal	NOUN
ftr-422	119	10	and	and	CCONJ
ftr-422	119	11	responsibilities	responsibility	NOUN
ftr-422	119	12	,	,	PUNCT
ftr-422	119	13	understatement	understatement	NOUN
ftr-422	119	14	of	of	ADP
ftr-422	119	15	income	income	NOUN
ftr-422	119	16	is	be	AUX
ftr-422	119	17	not	not	PART
ftr-422	119	18	destined	destine	VERB
ftr-422	119	19	to	to	PART
ftr-422	119	20	be	be	AUX
ftr-422	119	21	its	its	PRON
ftr-422	119	22	guiding	guide	VERB
ftr-422	119	23	light	light	NOUN
ftr-422	119	24	.	.	PUNCT
ftr-422	120	1	given	give	VERB
ftr-422	120	2	this	this	DET
ftr-422	120	3	diversity	diversity	NOUN
ftr-422	120	4	,	,	PUNCT
ftr-422	120	5	even	even	ADV
ftr-422	120	6	contrariety	contrariety	NOUN
ftr-422	120	7	,	,	PUNCT
ftr-422	120	8	of	of	ADP
ftr-422	120	9	objectives	objective	NOUN
ftr-422	120	10	,	,	PUNCT
ftr-422	120	11	any	any	DET
ftr-422	120	12	presumptive	presumptive	ADJ
ftr-422	120	13	equivalency	equivalency	NOUN
ftr-422	120	14	between	between	ADP
ftr-422	120	15	tax	tax	NOUN
ftr-422	120	16	and	and	CCONJ
ftr-422	120	17	financial	financial	ADJ
ftr-422	120	18	accounting	accounting	NOUN
ftr-422	120	19	would	would	AUX
ftr-422	120	20	be	be	AUX
ftr-422	120	21	unacceptable	unacceptable	ADJ
ftr-422	120	22	.	.	PUNCT
ftr-422	121	1	see	see	VERB
ftr-422	121	2	also	also	ADV
ftr-422	121	3	pnc	pnc	PROPN
ftr-422	121	4	bancorp	bancorp	PROPN
ftr-422	121	5	,	,	PUNCT
ftr-422	121	6	inc	inc	PROPN
ftr-422	121	7	.	.	PROPN
ftr-422	122	1	v.	v.	ADP
ftr-422	122	2	comm’r	comm’r	NOUN
ftr-422	122	3	,	,	PUNCT
ftr-422	122	4	212	212	NUM
ftr-422	122	5	f.3d	f.3d	NUM
ftr-422	122	6	822	822	NUM
ftr-422	122	7	,	,	PUNCT
ftr-422	122	8	832	832	NUM
ftr-422	122	9	(	(	PUNCT
ftr-422	122	10	3d	3d	NOUN
ftr-422	122	11	.	.	PUNCT
ftr-422	122	12	cir	cir	PROPN
ftr-422	122	13	.	.	PROPN
ftr-422	122	14	2000	2000	NUM
ftr-422	122	15	)	)	PUNCT
ftr-422	123	1	,	,	PUNCT
ftr-422	123	2	discussing	discuss	VERB
ftr-422	123	3	the	the	DET
ftr-422	123	4	application	application	NOUN
ftr-422	123	5	of	of	ADP
ftr-422	123	6	fas	fas	PROPN
ftr-422	123	7	91	91	NUM
ftr-422	123	8	for	for	ADP
ftr-422	123	9	tax	tax	NOUN
ftr-422	123	10	purposes	purpose	NOUN
ftr-422	123	11	.	.	PUNCT
ftr-422	124	1	9	9	X
ftr-422	124	2	.	.	X
ftr-422	124	3	yin	yin	PROPN
ftr-422	124	4	,	,	PUNCT
ftr-422	124	5	supra	supra	PROPN
ftr-422	124	6	note	note	PROPN
ftr-422	124	7	1	1	NUM
ftr-422	124	8	,	,	PUNCT
ftr-422	124	9	at	at	ADP
ftr-422	124	10	225	225	NUM
ftr-422	124	11	.	.	PUNCT
ftr-422	124	12	10	10	NUM
ftr-422	124	13	.	.	PUNCT
ftr-422	125	1	t.d	t.d	X
ftr-422	125	2	.	.	PROPN
ftr-422	125	3	9046	9046	NUM
ftr-422	125	4	,	,	PUNCT
ftr-422	125	5	68	68	NUM
ftr-422	125	6	f.r	f.r	NOUN
ftr-422	125	7	.	.	PROPN
ftr-422	125	8	10161	10161	NUM
ftr-422	125	9	(	(	PUNCT
ftr-422	125	10	mar	mar	PROPN
ftr-422	125	11	.	.	PROPN
ftr-422	125	12	4	4	NUM
ftr-422	125	13	,	,	PUNCT
ftr-422	125	14	2003	2003	NUM
ftr-422	125	15	)	)	PUNCT
ftr-422	125	16	.	.	PUNCT
ftr-422	126	1	11	11	NUM
ftr-422	126	2	.	.	X
ftr-422	127	1	see	see	VERB
ftr-422	127	2	joint	joint	ADJ
ftr-422	127	3	committee	committee	NOUN
ftr-422	127	4	on	on	ADP
ftr-422	127	5	taxation	taxation	NOUN
ftr-422	127	6	,	,	PUNCT
ftr-422	127	7	report	report	NOUN
ftr-422	127	8	on	on	ADP
ftr-422	127	9	investigation	investigation	NOUN
ftr-422	127	10	of	of	ADP
ftr-422	127	11	enron	enron	PROPN
ftr-422	127	12	corporation	corporation	PROPN
ftr-422	127	13	and	and	CCONJ
ftr-422	127	14	related	related	ADJ
ftr-422	127	15	entities	entity	NOUN
ftr-422	127	16	regarding	regard	VERB
ftr-422	127	17	federal	federal	ADJ
ftr-422	127	18	tax	tax	NOUN
ftr-422	127	19	and	and	CCONJ
ftr-422	127	20	compensation	compensation	NOUN
ftr-422	127	21	issues	issue	NOUN
ftr-422	127	22	,	,	PUNCT
ftr-422	127	23	and	and	CCONJ
ftr-422	127	24	policy	policy	NOUN
ftr-422	127	25	recommendations	recommendation	NOUN
ftr-422	127	26	,	,	PUNCT
ftr-422	127	27	executive	executive	ADJ
ftr-422	127	28	summary	summary	NOUN
ftr-422	127	29	(	(	PUNCT
ftr-422	127	30	feb	feb	PROPN
ftr-422	127	31	.	.	PROPN
ftr-422	127	32	2003	2003	NUM
ftr-422	127	33	)	)	PUNCT
ftr-422	127	34	available	available	ADJ
ftr-422	127	35	at	at	ADP
ftr-422	127	36	http://www.gpo.gov/congress/joint/jcs-3-03/vol1/index.html	http://www.gpo.gov/congress/joint/jcs-3-03/vol1/index.html	PROPN
ftr-422	127	37	.	.	PUNCT
ftr-422	128	1	12	12	NUM
ftr-422	128	2	.	.	PUNCT
ftr-422	129	1	support	support	NOUN
ftr-422	129	2	for	for	ADP
ftr-422	129	3	the	the	DET
ftr-422	129	4	idea	idea	NOUN
ftr-422	129	5	that	that	SCONJ
ftr-422	129	6	only	only	ADV
ftr-422	129	7	limited	limited	ADJ
ftr-422	129	8	conformity	conformity	NOUN
ftr-422	129	9	is	be	AUX
ftr-422	129	10	desired	desire	VERB
ftr-422	129	11	could	could	AUX
ftr-422	129	12	be	be	AUX
ftr-422	129	13	found	find	VERB
ftr-422	129	14	in	in	ADP
ftr-422	129	15	a	a	DET
ftr-422	129	16	statement	statement	NOUN
ftr-422	129	17	made	make	VERB
ftr-422	129	18	by	by	ADP
ftr-422	129	19	former	former	ADJ
ftr-422	129	20	treasury	treasury	NOUN
ftr-422	129	21	secretary	secretary	NOUN
ftr-422	129	22	paul	paul	PROPN
ftr-422	129	23	o’neill	o’neill	PROPN
ftr-422	129	24	:	:	PUNCT
ftr-422	129	25	“	"	PUNCT
ftr-422	129	26	eliminating	eliminate	VERB
ftr-422	129	27	some	some	PRON
ftr-422	129	28	of	of	ADP
ftr-422	129	29	the	the	DET
ftr-422	129	30	myriad	myriad	ADJ
ftr-422	129	31	differences	difference	NOUN
ftr-422	129	32	between	between	ADP
ftr-422	129	33	book	book	NOUN
ftr-422	129	34	and	and	CCONJ
ftr-422	129	35	tax	tax	NOUN
ftr-422	129	36	accounting	accounting	NOUN
ftr-422	129	37	would	would	AUX
ftr-422	129	38	go	go	VERB
ftr-422	129	39	a	a	DET
ftr-422	129	40	long	long	ADJ
ftr-422	129	41	way	way	NOUN
ftr-422	129	42	toward	toward	ADP
ftr-422	129	43	demystifying	demystify	VERB
ftr-422	129	44	both	both	CCONJ
ftr-422	129	45	corporate	corporate	ADJ
ftr-422	129	46	financial	financial	ADJ
ftr-422	129	47	statements	statement	NOUN
ftr-422	129	48	and	and	CCONJ
ftr-422	129	49	the	the	DET
ftr-422	129	50	book	book	NOUN
ftr-422	129	51	/	/	SYM
ftr-422	129	52	tax	tax	NOUN
ftr-422	129	53	reconciliation	reconciliation	NOUN
ftr-422	129	54	on	on	ADP
ftr-422	129	55	schedule	schedule	NOUN
ftr-422	129	56	m-1	m-1	NUM
ftr-422	129	57	of	of	ADP
ftr-422	129	58	corporate	corporate	ADJ
ftr-422	129	59	returns	return	NOUN
ftr-422	129	60	.	.	PUNCT
ftr-422	129	61	”	"	PUNCT
ftr-422	130	1	see	see	VERB
ftr-422	130	2	o’neill	o’neill	NOUN
ftr-422	130	3	letter	letter	NOUN
ftr-422	130	4	to	to	ADP
ftr-422	130	5	grassley	grassley	VERB
ftr-422	130	6	on	on	ADP
ftr-422	130	7	public	public	ADJ
ftr-422	130	8	disclosure	disclosure	NOUN
ftr-422	130	9	2004	2004	NUM
ftr-422	130	10	]	]	PUNCT
ftr-422	130	11	book	book	NOUN
ftr-422	130	12	tax	tax	NOUN
ftr-422	130	13	conformity	conformity	NOUN
ftr-422	130	14	for	for	ADP
ftr-422	130	15	financial	financial	ADJ
ftr-422	130	16	instruments	instrument	NOUN
ftr-422	130	17	681	681	NUM
ftr-422	130	18	non	non	ADJ
ftr-422	130	19	-	-	NOUN
ftr-422	130	20	conformity	conformity	NOUN
ftr-422	130	21	between	between	ADP
ftr-422	130	22	tax	tax	NOUN
ftr-422	130	23	and	and	CCONJ
ftr-422	130	24	accounting	accounting	NOUN
ftr-422	130	25	rules	rule	NOUN
ftr-422	130	26	for	for	ADP
ftr-422	130	27	financial	financial	ADJ
ftr-422	130	28	instruments	instrument	NOUN
ftr-422	130	29	and	and	CCONJ
ftr-422	130	30	explores	explore	VERB
ftr-422	130	31	possible	possible	ADJ
ftr-422	130	32	alternatives	alternative	NOUN
ftr-422	130	33	to	to	PART
ftr-422	130	34	conform	conform	VERB
ftr-422	130	35	the	the	DET
ftr-422	130	36	non	non	ADJ
ftr-422	130	37	-	-	ADJ
ftr-422	130	38	conforming	conforming	ADJ
ftr-422	130	39	aspects	aspect	NOUN
ftr-422	130	40	.	.	PUNCT
ftr-422	131	1	i	i	PRON
ftr-422	131	2	do	do	AUX
ftr-422	131	3	not13	not13	ADV
ftr-422	131	4	suggest	suggest	VERB
ftr-422	131	5	that	that	SCONJ
ftr-422	131	6	gaap	gaap	PROPN
ftr-422	131	7	will	will	AUX
ftr-422	131	8	substitute	substitute	VERB
ftr-422	131	9	tax	tax	NOUN
ftr-422	131	10	law	law	NOUN
ftr-422	131	11	but	but	CCONJ
ftr-422	131	12	only	only	ADV
ftr-422	131	13	provide	provide	VERB
ftr-422	131	14	guidance	guidance	NOUN
ftr-422	131	15	pertaining	pertain	VERB
ftr-422	131	16	to	to	ADP
ftr-422	131	17	financial	financial	ADJ
ftr-422	131	18	instruments	instrument	NOUN
ftr-422	131	19	.	.	PUNCT
ftr-422	132	1	this	this	DET
ftr-422	132	2	article	article	NOUN
ftr-422	132	3	presents	present	VERB
ftr-422	132	4	three	three	NUM
ftr-422	132	5	major	major	ADJ
ftr-422	132	6	examples	example	NOUN
ftr-422	132	7	of	of	ADP
ftr-422	132	8	code14	code14	ADJ
ftr-422	132	9	provisions	provision	NOUN
ftr-422	132	10	in	in	ADP
ftr-422	132	11	which	which	PRON
ftr-422	132	12	congress	congress	PROPN
ftr-422	132	13	’s	’s	PART
ftr-422	132	14	specific	specific	ADJ
ftr-422	132	15	intent	intent	NOUN
ftr-422	132	16	was	be	AUX
ftr-422	132	17	to	to	PART
ftr-422	132	18	conform	conform	VERB
ftr-422	132	19	tax	tax	NOUN
ftr-422	132	20	rules	rule	NOUN
ftr-422	132	21	to	to	ADP
ftr-422	132	22	the	the	DET
ftr-422	132	23	then	then	ADV
ftr-422	132	24	existing	exist	VERB
ftr-422	132	25	gaap	gaap	NOUN
ftr-422	132	26	:	:	PUNCT
ftr-422	132	27	section	section	NOUN
ftr-422	132	28	1256	1256	NUM
ftr-422	132	29	,	,	PUNCT
ftr-422	132	30	section	section	NOUN
ftr-422	132	31	475	475	NUM
ftr-422	132	32	,	,	PUNCT
ftr-422	132	33	and	and	CCONJ
ftr-422	132	34	the	the	DET
ftr-422	132	35	original	original	ADJ
ftr-422	132	36	issue	issue	NOUN
ftr-422	132	37	discount	discount	NOUN
ftr-422	132	38	(	(	PUNCT
ftr-422	132	39	oid	oid	NUM
ftr-422	132	40	)	)	PUNCT
ftr-422	132	41	rules	rule	NOUN
ftr-422	132	42	.	.	PUNCT
ftr-422	133	1	generally	generally	ADV
ftr-422	133	2	,	,	PUNCT
ftr-422	133	3	there	there	PRON
ftr-422	133	4	are	be	VERB
ftr-422	133	5	five	five	NUM
ftr-422	133	6	key	key	ADJ
ftr-422	133	7	tax	tax	NOUN
ftr-422	133	8	issues	issue	NOUN
ftr-422	133	9	involved	involve	VERB
ftr-422	133	10	with	with	ADP
ftr-422	133	11	financial	financial	ADJ
ftr-422	133	12	instruments	instrument	NOUN
ftr-422	133	13	:	:	PUNCT
ftr-422	133	14	(	(	PUNCT
ftr-422	133	15	i	i	NOUN
ftr-422	133	16	)	)	PUNCT
ftr-422	133	17	classification	classification	NOUN
ftr-422	133	18	;	;	PUNCT
ftr-422	133	19	(	(	PUNCT
ftr-422	133	20	ii	ii	NOUN
ftr-422	133	21	)	)	PUNCT
ftr-422	133	22	timing	timing	NOUN
ftr-422	133	23	;	;	PUNCT
ftr-422	133	24	(	(	PUNCT
ftr-422	133	25	iii	iii	X
ftr-422	133	26	)	)	PUNCT
ftr-422	133	27	valuation	valuation	NOUN
ftr-422	133	28	;	;	PUNCT
ftr-422	133	29	(	(	PUNCT
ftr-422	133	30	iv	iv	X
ftr-422	133	31	)	)	PUNCT
ftr-422	133	32	character	character	NOUN
ftr-422	133	33	;	;	PUNCT
ftr-422	133	34	and	and	CCONJ
ftr-422	133	35	(	(	PUNCT
ftr-422	133	36	v	v	NOUN
ftr-422	133	37	)	)	PUNCT
ftr-422	133	38	source	source	NOUN
ftr-422	133	39	.	.	PUNCT
ftr-422	134	1	nevertheless	nevertheless	ADV
ftr-422	134	2	,	,	PUNCT
ftr-422	134	3	only	only	ADV
ftr-422	134	4	the	the	DET
ftr-422	134	5	first	first	ADJ
ftr-422	134	6	three	three	NUM
ftr-422	134	7	are	be	AUX
ftr-422	134	8	important	important	ADJ
ftr-422	134	9	for	for	ADP
ftr-422	134	10	gaap	gaap	NOUN
ftr-422	134	11	,	,	PUNCT
ftr-422	134	12	and	and	CCONJ
ftr-422	134	13	only15	only15	NOUN
ftr-422	134	14	these	these	DET
ftr-422	134	15	three	three	NUM
ftr-422	134	16	are	be	AUX
ftr-422	134	17	therefore	therefore	ADV
ftr-422	134	18	discussed	discuss	VERB
ftr-422	134	19	herein	herein	NOUN
ftr-422	134	20	.	.	PUNCT
ftr-422	135	1	as	as	ADP
ftr-422	135	2	of	of	ADP
ftr-422	135	3	today	today	NOUN
ftr-422	135	4	,	,	PUNCT
ftr-422	135	5	not	not	PART
ftr-422	135	6	only	only	ADV
ftr-422	135	7	is	be	AUX
ftr-422	135	8	the	the	DET
ftr-422	135	9	tax	tax	NOUN
ftr-422	135	10	treatment	treatment	NOUN
ftr-422	135	11	of	of	ADP
ftr-422	135	12	financial	financial	ADJ
ftr-422	135	13	instruments	instrument	NOUN
ftr-422	135	14	often	often	ADV
ftr-422	135	15	different	different	ADJ
ftr-422	135	16	from	from	ADP
ftr-422	135	17	gaap	gaap	PROPN
ftr-422	135	18	,	,	PUNCT
ftr-422	135	19	but	but	CCONJ
ftr-422	135	20	it	it	PRON
ftr-422	135	21	is	be	AUX
ftr-422	135	22	also	also	ADV
ftr-422	135	23	incoherent	incoherent	ADJ
ftr-422	135	24	and	and	CCONJ
ftr-422	135	25	based	base	VERB
ftr-422	135	26	on	on	ADP
ftr-422	135	27	various	various	ADJ
ftr-422	135	28	criteria	criterion	NOUN
ftr-422	135	29	.	.	PUNCT
ftr-422	136	1	in	in	ADP
ftr-422	136	2	addition	addition	NOUN
ftr-422	136	3	to	to	ADP
ftr-422	136	4	the	the	DET
ftr-422	136	5	traditional	traditional	ADJ
ftr-422	136	6	cash	cash	NOUN
ftr-422	136	7	and	and	CCONJ
ftr-422	136	8	accrual	accrual	ADJ
ftr-422	136	9	tax	tax	NOUN
ftr-422	136	10	accounting	accounting	NOUN
ftr-422	136	11	methods	method	NOUN
ftr-422	136	12	for	for	ADP
ftr-422	136	13	financial	financial	ADJ
ftr-422	136	14	instruments	instrument	NOUN
ftr-422	136	15	,	,	PUNCT
ftr-422	136	16	there	there	PRON
ftr-422	136	17	are	be	VERB
ftr-422	136	18	various	various	ADJ
ftr-422	136	19	other	other	ADJ
ftr-422	136	20	methods	method	NOUN
ftr-422	136	21	of	of	ADP
ftr-422	136	22	taxing	tax	VERB
ftr-422	136	23	financial	financial	ADJ
ftr-422	136	24	instruments	instrument	NOUN
ftr-422	136	25	.	.	PUNCT
ftr-422	137	1	in	in	ADP
ftr-422	137	2	particular	particular	ADJ
ftr-422	137	3	,	,	PUNCT
ftr-422	137	4	while	while	SCONJ
ftr-422	137	5	several	several	ADJ
ftr-422	137	6	types	type	NOUN
ftr-422	137	7	of	of	ADP
ftr-422	137	8	taxpayers	taxpayer	NOUN
ftr-422	137	9	,	,	PUNCT
ftr-422	137	10	such	such	ADJ
ftr-422	137	11	as	as	ADP
ftr-422	137	12	dealers,16	dealers,16	ADJ
ftr-422	137	13	must	must	AUX
ftr-422	137	14	mark	mark	VERB
ftr-422	137	15	financial	financial	ADJ
ftr-422	137	16	instruments	instrument	NOUN
ftr-422	137	17	to	to	PART
ftr-422	137	18	market	market	VERB
ftr-422	137	19	,	,	PUNCT
ftr-422	137	20	other	other	ADJ
ftr-422	137	21	instruments	instrument	NOUN
ftr-422	137	22	,	,	PUNCT
ftr-422	137	23	such	such	ADJ
ftr-422	137	24	as	as	ADP
ftr-422	137	25	futures	future	NOUN
ftr-422	137	26	contracts	contract	NOUN
ftr-422	137	27	,	,	PUNCT
ftr-422	137	28	are	be	AUX
ftr-422	137	29	marked	mark	VERB
ftr-422	137	30	-	-	PUNCT
ftr-422	137	31	to	to	ADP
ftr-422	137	32	-	-	PUNCT
ftr-422	137	33	market	market	NOUN
ftr-422	137	34	based	base	VERB
ftr-422	137	35	on	on	ADP
ftr-422	137	36	the	the	DET
ftr-422	137	37	instrument	instrument	NOUN
ftr-422	137	38	’s	’s	PART
ftr-422	137	39	identity	identity	NOUN
ftr-422	137	40	.	.	PUNCT
ftr-422	138	1	finally	finally	ADV
ftr-422	138	2	,	,	PUNCT
ftr-422	138	3	instruments	instrument	NOUN
ftr-422	138	4	used	use	VERB
ftr-422	138	5	for	for	ADP
ftr-422	138	6	hedging	hedging	NOUN
ftr-422	138	7	are	be	AUX
ftr-422	138	8	subject	subject	ADJ
ftr-422	138	9	to	to	ADP
ftr-422	138	10	special	special	ADJ
ftr-422	138	11	timing	timing	NOUN
ftr-422	138	12	rules.17	rules.17	NOUN
ftr-422	138	13	the	the	DET
ftr-422	138	14	financial	financial	ADJ
ftr-422	138	15	accounting	accounting	PROPN
ftr-422	138	16	standards	standards	PROPN
ftr-422	138	17	board	board	PROPN
ftr-422	138	18	’s	’s	PART
ftr-422	138	19	(	(	PUNCT
ftr-422	138	20	fasb	fasb	PROPN
ftr-422	138	21	)	)	PUNCT
ftr-422	138	22	increasing	increase	VERB
ftr-422	138	23	focus	focus	NOUN
ftr-422	138	24	on	on	ADP
ftr-422	138	25	financial	financial	ADJ
ftr-422	138	26	instruments	instrument	NOUN
ftr-422	138	27	in	in	ADP
ftr-422	138	28	recent	recent	ADJ
ftr-422	138	29	years	year	NOUN
ftr-422	138	30	and	and	CCONJ
ftr-422	138	31	,	,	PUNCT
ftr-422	138	32	most	most	ADV
ftr-422	138	33	notably	notably	ADV
ftr-422	138	34	,	,	PUNCT
ftr-422	138	35	the	the	DET
ftr-422	138	36	issuance	issuance	NOUN
ftr-422	138	37	of	of	ADP
ftr-422	138	38	fas	fas	PROPN
ftr-422	138	39	133	133	NUM
ftr-422	138	40	(	(	PUNCT
ftr-422	138	41	a	a	DET
ftr-422	138	42	comprehensive	comprehensive	ADJ
ftr-422	138	43	set	set	NOUN
ftr-422	138	44	of	of	ADP
ftr-422	138	45	accounting	accounting	NOUN
ftr-422	138	46	standards	standard	NOUN
ftr-422	138	47	for	for	ADP
ftr-422	138	48	derivatives	derivative	NOUN
ftr-422	138	49	and	and	CCONJ
ftr-422	138	50	hedging	hedging	NOUN
ftr-422	138	51	of	of	ADP
ftr-422	138	52	corporate	corporate	ADJ
ftr-422	138	53	tax	tax	NOUN
ftr-422	138	54	returns	return	NOUN
ftr-422	138	55	2002	2002	NUM
ftr-422	138	56	tnt	tnt	PROPN
ftr-422	138	57	196	196	NUM
ftr-422	138	58	-	-	SYM
ftr-422	138	59	18	18	NUM
ftr-422	138	60	(	(	PUNCT
ftr-422	138	61	aug	aug	PROPN
ftr-422	138	62	.	.	PROPN
ftr-422	138	63	16	16	NUM
ftr-422	138	64	,	,	PUNCT
ftr-422	138	65	2002	2002	NUM
ftr-422	138	66	)	)	PUNCT
ftr-422	138	67	.	.	PUNCT
ftr-422	139	1	see	see	VERB
ftr-422	139	2	also	also	ADV
ftr-422	139	3	engler	engler	NOUN
ftr-422	139	4	,	,	PUNCT
ftr-422	139	5	supra	supra	PROPN
ftr-422	139	6	note	note	NOUN
ftr-422	139	7	1	1	NUM
ftr-422	139	8	,	,	PUNCT
ftr-422	139	9	at	at	ADP
ftr-422	139	10	559	559	NUM
ftr-422	139	11	-	-	SYM
ftr-422	139	12	61	61	NUM
ftr-422	139	13	,	,	PUNCT
ftr-422	139	14	presenting	present	VERB
ftr-422	139	15	a	a	DET
ftr-422	139	16	non	non	ADJ
ftr-422	139	17	-	-	ADJ
ftr-422	139	18	comprehensive	comprehensive	ADJ
ftr-422	139	19	approach	approach	NOUN
ftr-422	139	20	pursuant	pursuant	NOUN
ftr-422	139	21	to	to	ADP
ftr-422	139	22	which	which	PRON
ftr-422	139	23	only	only	ADV
ftr-422	139	24	specified	specify	VERB
ftr-422	139	25	items	item	NOUN
ftr-422	139	26	will	will	AUX
ftr-422	139	27	be	be	AUX
ftr-422	139	28	subject	subject	ADJ
ftr-422	139	29	to	to	ADP
ftr-422	139	30	conformity	conformity	NOUN
ftr-422	139	31	.	.	PUNCT
ftr-422	140	1	13	13	NUM
ftr-422	140	2	.	.	X
ftr-422	141	1	for	for	ADP
ftr-422	141	2	a	a	DET
ftr-422	141	3	similar	similar	ADJ
ftr-422	141	4	view	view	NOUN
ftr-422	141	5	,	,	PUNCT
ftr-422	141	6	see	see	VERB
ftr-422	141	7	generally	generally	ADV
ftr-422	141	8	ensminger	ensminger	NOUN
ftr-422	141	9	,	,	PUNCT
ftr-422	141	10	supra	supra	PROPN
ftr-422	141	11	note	note	NOUN
ftr-422	141	12	1	1	NUM
ftr-422	141	13	.	.	NOUN
ftr-422	141	14	14	14	NUM
ftr-422	141	15	.	.	PUNCT
ftr-422	142	1	for	for	ADP
ftr-422	142	2	a	a	DET
ftr-422	142	3	proposed	propose	VERB
ftr-422	142	4	comprehensive	comprehensive	ADJ
ftr-422	142	5	regime	regime	NOUN
ftr-422	142	6	pursuant	pursuant	ADJ
ftr-422	142	7	to	to	ADP
ftr-422	142	8	which	which	PRON
ftr-422	142	9	gaap	gaap	NOUN
ftr-422	142	10	would	would	AUX
ftr-422	142	11	be	be	AUX
ftr-422	142	12	the	the	DET
ftr-422	142	13	single	single	ADJ
ftr-422	142	14	set	set	NOUN
ftr-422	142	15	of	of	ADP
ftr-422	142	16	rules	rule	NOUN
ftr-422	142	17	for	for	ADP
ftr-422	142	18	public	public	ADJ
ftr-422	142	19	corporations	corporation	NOUN
ftr-422	142	20	,	,	PUNCT
ftr-422	142	21	and	and	CCONJ
ftr-422	142	22	corporations	corporation	NOUN
ftr-422	142	23	would	would	AUX
ftr-422	142	24	pay	pay	VERB
ftr-422	142	25	tax	tax	NOUN
ftr-422	142	26	equal	equal	ADJ
ftr-422	142	27	to	to	ADP
ftr-422	142	28	the	the	DET
ftr-422	142	29	tax	tax	NOUN
ftr-422	142	30	rate	rate	NOUN
ftr-422	142	31	times	times	ADP
ftr-422	142	32	their	their	PRON
ftr-422	142	33	book	book	NOUN
ftr-422	142	34	income	income	NOUN
ftr-422	142	35	,	,	PUNCT
ftr-422	142	36	see	see	VERB
ftr-422	142	37	engler	engler	NOUN
ftr-422	142	38	,	,	PUNCT
ftr-422	142	39	supra	supra	PROPN
ftr-422	142	40	note	note	NOUN
ftr-422	142	41	1	1	NUM
ftr-422	142	42	,	,	PUNCT
ftr-422	142	43	at	at	ADP
ftr-422	142	44	541	541	NUM
ftr-422	142	45	.	.	PUNCT
ftr-422	143	1	another	another	DET
ftr-422	143	2	alternative	alternative	NOUN
ftr-422	143	3	suggested	suggest	VERB
ftr-422	143	4	by	by	ADP
ftr-422	143	5	engler	engler	NOUN
ftr-422	143	6	is	be	AUX
ftr-422	143	7	that	that	PRON
ftr-422	143	8	book	book	NOUN
ftr-422	143	9	income	income	NOUN
ftr-422	143	10	would	would	AUX
ftr-422	143	11	become	become	VERB
ftr-422	143	12	the	the	DET
ftr-422	143	13	tax	tax	NOUN
ftr-422	143	14	base	base	NOUN
ftr-422	143	15	only	only	ADV
ftr-422	143	16	if	if	SCONJ
ftr-422	143	17	it	it	PRON
ftr-422	143	18	exceeds	exceed	VERB
ftr-422	143	19	taxable	taxable	ADJ
ftr-422	143	20	income	income	NOUN
ftr-422	143	21	calculated	calculate	VERB
ftr-422	143	22	under	under	ADP
ftr-422	143	23	the	the	DET
ftr-422	143	24	existing	exist	VERB
ftr-422	143	25	tax	tax	NOUN
ftr-422	143	26	rules	rule	NOUN
ftr-422	143	27	(	(	PUNCT
ftr-422	143	28	i.e	i.e	X
ftr-422	143	29	,	,	PUNCT
ftr-422	143	30	a	a	DET
ftr-422	143	31	“	"	PUNCT
ftr-422	143	32	floor	floor	NOUN
ftr-422	143	33	approach	approach	NOUN
ftr-422	143	34	”	"	PUNCT
ftr-422	143	35	)	)	PUNCT
ftr-422	143	36	.	.	PUNCT
ftr-422	144	1	15	15	X
ftr-422	144	2	.	.	PUNCT
ftr-422	145	1	the	the	DET
ftr-422	145	2	general	general	ADJ
ftr-422	145	3	report	report	NOUN
ftr-422	145	4	(	(	PUNCT
ftr-422	145	5	plambeck	plambeck	NOUN
ftr-422	145	6	,	,	PUNCT
ftr-422	145	7	rosenbloom	rosenbloom	NOUN
ftr-422	145	8	and	and	CCONJ
ftr-422	145	9	ring	ring	NOUN
ftr-422	145	10	)	)	PUNCT
ftr-422	145	11	in	in	ADP
ftr-422	145	12	tax	tax	NOUN
ftr-422	145	13	aspects	aspect	NOUN
ftr-422	145	14	of	of	ADP
ftr-422	145	15	derivative	derivative	ADJ
ftr-422	145	16	financial	financial	ADJ
ftr-422	145	17	instruments	instrument	NOUN
ftr-422	145	18	,	,	PUNCT
ftr-422	145	19	cahier	cahier	PROPN
ftr-422	145	20	de	de	PROPN
ftr-422	145	21	droit	droit	PROPN
ftr-422	145	22	fiscal	fiscal	PROPN
ftr-422	145	23	international	international	ADJ
ftr-422	145	24	,	,	PUNCT
ftr-422	145	25	vol	vol	NOUN
ftr-422	145	26	.	.	PUNCT
ftr-422	145	27	80b	80b	PROPN
ftr-422	145	28	,	,	PUNCT
ftr-422	145	29	ifa	ifa	PROPN
ftr-422	145	30	,	,	PUNCT
ftr-422	145	31	1995	1995	NUM
ftr-422	145	32	.	.	PUNCT
ftr-422	146	1	16	16	NUM
ftr-422	146	2	.	.	PUNCT
ftr-422	147	1	notional	notional	ADJ
ftr-422	147	2	principal	principal	ADJ
ftr-422	147	3	contracts	contract	NOUN
ftr-422	147	4	,	,	PUNCT
ftr-422	147	5	for	for	ADP
ftr-422	147	6	example	example	NOUN
ftr-422	147	7	,	,	PUNCT
ftr-422	147	8	are	be	AUX
ftr-422	147	9	taxed	tax	VERB
ftr-422	147	10	annually	annually	ADV
ftr-422	147	11	on	on	ADP
ftr-422	147	12	the	the	DET
ftr-422	147	13	basis	basis	NOUN
ftr-422	147	14	of	of	ADP
ftr-422	147	15	their	their	PRON
ftr-422	147	16	periodic	periodic	ADJ
ftr-422	147	17	and	and	CCONJ
ftr-422	147	18	non	non	ADJ
ftr-422	147	19	-	-	ADJ
ftr-422	147	20	periodic	periodic	ADJ
ftr-422	147	21	cash	cash	NOUN
ftr-422	147	22	flows	flow	NOUN
ftr-422	147	23	.	.	PUNCT
ftr-422	148	1	see	see	VERB
ftr-422	148	2	generally	generally	ADV
ftr-422	148	3	regs	reg	NOUN
ftr-422	148	4	.	.	PUNCT
ftr-422	149	1	§	§	PROPN
ftr-422	149	2	1.446	1.446	NUM
ftr-422	149	3	-	-	SYM
ftr-422	149	4	3	3	NUM
ftr-422	149	5	.	.	NOUN
ftr-422	149	6	17	17	NUM
ftr-422	149	7	.	.	PUNCT
ftr-422	150	1	steve	steve	PROPN
ftr-422	150	2	rosenthal	rosenthal	PROPN
ftr-422	150	3	and	and	CCONJ
ftr-422	150	4	mark	mark	PROPN
ftr-422	150	5	price	price	NOUN
ftr-422	150	6	,	,	PUNCT
ftr-422	150	7	time	time	NOUN
ftr-422	150	8	for	for	ADP
ftr-422	150	9	reconciliation	reconciliation	NOUN
ftr-422	150	10	of	of	ADP
ftr-422	150	11	tax	tax	NOUN
ftr-422	150	12	and	and	CCONJ
ftr-422	150	13	accounting	account	VERB
ftr-422	150	14	for	for	ADP
ftr-422	150	15	derivatives	derivative	NOUN
ftr-422	150	16	,	,	PUNCT
ftr-422	150	17	84	84	NUM
ftr-422	150	18	tax	tax	NOUN
ftr-422	150	19	notes	note	NOUN
ftr-422	150	20	895	895	NUM
ftr-422	150	21	(	(	PUNCT
ftr-422	150	22	aug	aug	PROPN
ftr-422	150	23	.	.	PROPN
ftr-422	150	24	9	9	NUM
ftr-422	150	25	,	,	PUNCT
ftr-422	150	26	1999	1999	NUM
ftr-422	150	27	)	)	PUNCT
ftr-422	150	28	.	.	PUNCT
ftr-422	151	1	682	682	NUM
ftr-422	151	2	florida	florida	PROPN
ftr-422	151	3	tax	tax	NOUN
ftr-422	151	4	review	review	NOUN
ftr-422	151	5	[	[	X
ftr-422	151	6	vol.6:7	vol.6:7	NOUN
ftr-422	151	7	transactions	transaction	NOUN
ftr-422	151	8	)	)	PUNCT
ftr-422	151	9	,	,	PUNCT
ftr-422	151	10	as	as	SCONJ
ftr-422	151	11	amended	amend	VERB
ftr-422	151	12	by	by	ADP
ftr-422	151	13	fas	fas	PROPN
ftr-422	151	14	138	138	NUM
ftr-422	151	15	and	and	CCONJ
ftr-422	151	16	fas	fas	PROPN
ftr-422	151	17	149	149	NUM
ftr-422	151	18	,	,	PUNCT
ftr-422	151	19	provide	provide	VERB
ftr-422	151	20	an18	an18	PROPN
ftr-422	151	21	19	19	NUM
ftr-422	151	22	20	20	NUM
ftr-422	151	23	opportunity	opportunity	NOUN
ftr-422	151	24	for	for	ADP
ftr-422	151	25	congress	congress	PROPN
ftr-422	151	26	and	and	CCONJ
ftr-422	151	27	treasury	treasury	PROPN
ftr-422	151	28	to	to	PART
ftr-422	151	29	revisit	revisit	VERB
ftr-422	151	30	their	their	PRON
ftr-422	151	31	positions	position	NOUN
ftr-422	151	32	regarding	regard	VERB
ftr-422	151	33	the	the	DET
ftr-422	151	34	tax	tax	NOUN
ftr-422	151	35	treatment	treatment	NOUN
ftr-422	151	36	of	of	ADP
ftr-422	151	37	financial	financial	ADJ
ftr-422	151	38	instruments	instrument	NOUN
ftr-422	151	39	,	,	PUNCT
ftr-422	151	40	particularly	particularly	ADV
ftr-422	151	41	those	those	PRON
ftr-422	151	42	of	of	ADP
ftr-422	151	43	hedging	hedging	NOUN
ftr-422	151	44	transactions	transaction	NOUN
ftr-422	151	45	and	and	CCONJ
ftr-422	151	46	derivatives	derivative	NOUN
ftr-422	151	47	.	.	PUNCT
ftr-422	152	1	this	this	DET
ftr-422	152	2	article	article	NOUN
ftr-422	152	3	explores	explore	VERB
ftr-422	152	4	potential	potential	ADJ
ftr-422	152	5	harmonization	harmonization	NOUN
ftr-422	152	6	between	between	ADP
ftr-422	152	7	fas21	fas21	PROPN
ftr-422	152	8	133	133	NUM
ftr-422	152	9	(	(	PUNCT
ftr-422	152	10	and	and	CCONJ
ftr-422	152	11	other	other	ADJ
ftr-422	152	12	relevant	relevant	ADJ
ftr-422	152	13	accounting	accounting	NOUN
ftr-422	152	14	guidance	guidance	NOUN
ftr-422	152	15	)	)	PUNCT
ftr-422	152	16	and	and	CCONJ
ftr-422	152	17	the	the	DET
ftr-422	152	18	taxation	taxation	NOUN
ftr-422	152	19	rules	rule	VERB
ftr-422	152	20	for	for	ADP
ftr-422	152	21	similar	similar	ADJ
ftr-422	152	22	transactions.22	transactions.22	NOUN
ftr-422	152	23	may	may	AUX
ftr-422	152	24	2003	2003	NUM
ftr-422	152	25	saw	see	VERB
ftr-422	152	26	the	the	DET
ftr-422	152	27	occurrence	occurrence	NOUN
ftr-422	152	28	of	of	ADP
ftr-422	152	29	two	two	NUM
ftr-422	152	30	significant	significant	ADJ
ftr-422	152	31	events	event	NOUN
ftr-422	152	32	relating	relate	VERB
ftr-422	152	33	to	to	ADP
ftr-422	152	34	conforming	conform	VERB
ftr-422	152	35	mark	mark	NOUN
ftr-422	152	36	-	-	PUNCT
ftr-422	152	37	to	to	ADP
ftr-422	152	38	-	-	PUNCT
ftr-422	152	39	market	market	NOUN
ftr-422	152	40	valuations	valuation	NOUN
ftr-422	152	41	rules	rule	NOUN
ftr-422	152	42	under	under	ADP
ftr-422	152	43	section	section	NOUN
ftr-422	152	44	475	475	NUM
ftr-422	152	45	with	with	ADP
ftr-422	152	46	those	those	PRON
ftr-422	152	47	used	use	VERB
ftr-422	152	48	for	for	ADP
ftr-422	152	49	financial	financial	ADJ
ftr-422	152	50	accounting	accounting	NOUN
ftr-422	152	51	purposes	purpose	NOUN
ftr-422	152	52	:	:	PUNCT
ftr-422	152	53	(	(	PUNCT
ftr-422	152	54	i	i	NOUN
ftr-422	152	55	)	)	PUNCT
ftr-422	152	56	the	the	DET
ftr-422	152	57	issuance	issuance	NOUN
ftr-422	152	58	of	of	ADP
ftr-422	152	59	a	a	DET
ftr-422	152	60	decision	decision	NOUN
ftr-422	152	61	in	in	ADP
ftr-422	152	62	bank	bank	PROPN
ftr-422	152	63	one23	one23	PROPN
ftr-422	152	64	corp	corp	PROPN
ftr-422	152	65	.	.	PROPN
ftr-422	153	1	v.	v.	ADP
ftr-422	153	2	comm’r	comm’r	NOUN
ftr-422	153	3	and	and	CCONJ
ftr-422	153	4	(	(	PUNCT
ftr-422	153	5	ii	ii	NOUN
ftr-422	153	6	)	)	PUNCT
ftr-422	153	7	the	the	DET
ftr-422	153	8	issuance	issuance	NOUN
ftr-422	153	9	of	of	ADP
ftr-422	153	10	an	an	DET
ftr-422	153	11	advance	advance	NOUN
ftr-422	153	12	notice	notice	NOUN
ftr-422	153	13	of	of	ADP
ftr-422	153	14	proposed24	proposed24	NOUN
ftr-422	153	15	rulemaking	rulemake	VERB
ftr-422	153	16	(	(	PUNCT
ftr-422	153	17	“	"	PUNCT
ftr-422	153	18	anprm	anprm	NOUN
ftr-422	153	19	”	"	PUNCT
ftr-422	153	20	)	)	PUNCT
ftr-422	153	21	to	to	PART
ftr-422	153	22	request	request	VERB
ftr-422	153	23	comments	comment	NOUN
ftr-422	153	24	on	on	ADP
ftr-422	153	25	a	a	DET
ftr-422	153	26	possible	possible	ADJ
ftr-422	153	27	safe	safe	ADJ
ftr-422	153	28	harbor	harbor	NOUN
ftr-422	153	29	that25	that25	PROPN
ftr-422	153	30	would	would	AUX
ftr-422	153	31	allow	allow	VERB
ftr-422	153	32	financial	financial	ADJ
ftr-422	153	33	statement	statement	NOUN
ftr-422	153	34	values	value	NOUN
ftr-422	153	35	of	of	ADP
ftr-422	153	36	securities	security	NOUN
ftr-422	153	37	to	to	PART
ftr-422	153	38	be	be	AUX
ftr-422	153	39	used	use	VERB
ftr-422	153	40	on	on	ADP
ftr-422	153	41	tax	tax	NOUN
ftr-422	153	42	returns.26	returns.26	NOUN
ftr-422	153	43	the	the	DET
ftr-422	153	44	irs	irs	PROPN
ftr-422	153	45	’s	’s	PART
ftr-422	153	46	growing	grow	VERB
ftr-422	153	47	interest	interest	NOUN
ftr-422	153	48	in	in	ADP
ftr-422	153	49	book	book	NOUN
ftr-422	153	50	tax	tax	NOUN
ftr-422	153	51	conformity	conformity	NOUN
ftr-422	153	52	for	for	ADP
ftr-422	153	53	financial	financial	ADJ
ftr-422	153	54	instruments	instrument	NOUN
ftr-422	153	55	is	be	AUX
ftr-422	153	56	also	also	ADV
ftr-422	153	57	reflected	reflect	VERB
ftr-422	153	58	in	in	ADP
ftr-422	153	59	the	the	DET
ftr-422	153	60	recently	recently	ADV
ftr-422	153	61	proposed	propose	VERB
ftr-422	153	62	regulations	regulation	NOUN
ftr-422	153	63	on	on	ADP
ftr-422	153	64	contingent	contingent	ADJ
ftr-422	153	65	notional	notional	ADJ
ftr-422	153	66	principal	principal	ADJ
ftr-422	153	67	contracts	contract	NOUN
ftr-422	153	68	(	(	PUNCT
ftr-422	153	69	npc	npc	NOUN
ftr-422	153	70	)	)	PUNCT
ftr-422	153	71	,	,	PUNCT
ftr-422	153	72	in	in	ADP
ftr-422	153	73	which	which	PRON
ftr-422	153	74	the	the	DET
ftr-422	153	75	irs	irs	PROPN
ftr-422	153	76	provided	provide	VERB
ftr-422	153	77	for	for	ADP
ftr-422	153	78	an	an	DET
ftr-422	153	79	elective	elective	ADJ
ftr-422	153	80	mark	mark	NOUN
ftr-422	153	81	-	-	PUNCT
ftr-422	153	82	tomarket	tomarket	NOUN
ftr-422	153	83	treatment	treatment	NOUN
ftr-422	153	84	for	for	ADP
ftr-422	153	85	certain	certain	ADJ
ftr-422	153	86	npcs	npc	NOUN
ftr-422	153	87	that	that	PRON
ftr-422	153	88	are	be	AUX
ftr-422	153	89	being	be	AUX
ftr-422	153	90	marked	mark	VERB
ftr-422	153	91	to	to	PART
ftr-422	153	92	market	market	VERB
ftr-422	153	93	for	for	ADP
ftr-422	153	94	accounting	accounting	NOUN
ftr-422	153	95	purposes.27	purposes.27	PROPN
ftr-422	153	96	this	this	DET
ftr-422	153	97	article	article	NOUN
ftr-422	153	98	will	will	AUX
ftr-422	153	99	proceed	proceed	VERB
ftr-422	153	100	as	as	SCONJ
ftr-422	153	101	follows	follow	VERB
ftr-422	153	102	:	:	PUNCT
ftr-422	153	103	part	part	NOUN
ftr-422	153	104	ii	ii	PROPN
ftr-422	153	105	discusses	discuss	VERB
ftr-422	153	106	arguments	argument	NOUN
ftr-422	153	107	for	for	ADP
ftr-422	153	108	and	and	CCONJ
ftr-422	153	109	against	against	ADP
ftr-422	153	110	book	book	NOUN
ftr-422	153	111	-	-	PUNCT
ftr-422	153	112	tax	tax	NOUN
ftr-422	153	113	conformity	conformity	NOUN
ftr-422	153	114	in	in	ADP
ftr-422	153	115	general	general	ADJ
ftr-422	153	116	,	,	PUNCT
ftr-422	153	117	and	and	CCONJ
ftr-422	153	118	for	for	ADP
ftr-422	153	119	financial	financial	ADJ
ftr-422	153	120	instruments	instrument	NOUN
ftr-422	153	121	in	in	ADP
ftr-422	153	122	particular	particular	ADJ
ftr-422	153	123	,	,	PUNCT
ftr-422	153	124	and	and	CCONJ
ftr-422	153	125	the	the	DET
ftr-422	153	126	alternative	alternative	ADJ
ftr-422	153	127	routes	route	NOUN
ftr-422	153	128	to	to	ADP
ftr-422	153	129	achieving	achieve	VERB
ftr-422	153	130	conformity	conformity	NOUN
ftr-422	153	131	.	.	PUNCT
ftr-422	154	1	part	part	NOUN
ftr-422	154	2	iii	iii	PROPN
ftr-422	154	3	discusses	discuss	VERB
ftr-422	154	4	18	18	NUM
ftr-422	154	5	.	.	PUNCT
ftr-422	155	1	fas	fas	NOUN
ftr-422	155	2	133	133	NUM
ftr-422	155	3	:	:	PUNCT
ftr-422	155	4	accounting	account	VERB
ftr-422	155	5	for	for	ADP
ftr-422	155	6	derivative	derivative	ADJ
ftr-422	155	7	instruments	instrument	NOUN
ftr-422	155	8	and	and	CCONJ
ftr-422	155	9	hedging	hedging	NOUN
ftr-422	155	10	activities	activity	NOUN
ftr-422	155	11	.	.	PUNCT
ftr-422	156	1	(	(	PUNCT
ftr-422	156	2	june	june	PROPN
ftr-422	156	3	1998	1998	NUM
ftr-422	156	4	)	)	PUNCT
ftr-422	156	5	.	.	PUNCT
ftr-422	157	1	19	19	NUM
ftr-422	157	2	.	.	PUNCT
ftr-422	158	1	fas	fas	PROPN
ftr-422	158	2	138	138	NUM
ftr-422	158	3	:	:	PUNCT
ftr-422	158	4	accounting	account	VERB
ftr-422	158	5	for	for	ADP
ftr-422	158	6	certain	certain	ADJ
ftr-422	158	7	derivatives	derivative	NOUN
ftr-422	158	8	instruments	instrument	NOUN
ftr-422	158	9	and	and	CCONJ
ftr-422	158	10	certain	certain	ADJ
ftr-422	158	11	hedging	hedging	NOUN
ftr-422	158	12	activities	activity	NOUN
ftr-422	158	13	(	(	PUNCT
ftr-422	158	14	an	an	DET
ftr-422	158	15	amendment	amendment	NOUN
ftr-422	158	16	to	to	ADP
ftr-422	158	17	fasb	fasb	PROPN
ftr-422	158	18	statement	statement	NOUN
ftr-422	158	19	no	no	INTJ
ftr-422	158	20	.	.	PROPN
ftr-422	158	21	133	133	NUM
ftr-422	158	22	)	)	PUNCT
ftr-422	158	23	(	(	PUNCT
ftr-422	158	24	june	june	PROPN
ftr-422	158	25	2000	2000	NUM
ftr-422	158	26	)	)	PUNCT
ftr-422	158	27	.	.	PUNCT
ftr-422	159	1	20	20	NUM
ftr-422	159	2	.	.	PUNCT
ftr-422	160	1	fas	fas	NOUN
ftr-422	160	2	149	149	NUM
ftr-422	160	3	:	:	PUNCT
ftr-422	160	4	amendment	amendment	NOUN
ftr-422	160	5	of	of	ADP
ftr-422	160	6	statement	statement	NOUN
ftr-422	160	7	133	133	NUM
ftr-422	160	8	on	on	ADP
ftr-422	160	9	derivatives	derivative	NOUN
ftr-422	160	10	instruments	instrument	NOUN
ftr-422	160	11	and	and	CCONJ
ftr-422	160	12	hedging	hedging	NOUN
ftr-422	160	13	activities	activity	NOUN
ftr-422	160	14	(	(	PUNCT
ftr-422	160	15	apr	apr	NOUN
ftr-422	160	16	.	.	PROPN
ftr-422	160	17	2003	2003	NUM
ftr-422	160	18	)	)	PUNCT
ftr-422	160	19	.	.	PUNCT
ftr-422	161	1	21	21	NUM
ftr-422	161	2	.	.	PUNCT
ftr-422	162	1	commentators	commentator	NOUN
ftr-422	162	2	have	have	AUX
ftr-422	162	3	argued	argue	VERB
ftr-422	162	4	that	that	SCONJ
ftr-422	162	5	with	with	ADP
ftr-422	162	6	fas	fas	PROPN
ftr-422	162	7	133	133	NUM
ftr-422	162	8	,	,	PUNCT
ftr-422	162	9	the	the	DET
ftr-422	162	10	accounting	accounting	NOUN
ftr-422	162	11	system	system	NOUN
ftr-422	162	12	comes	come	VERB
ftr-422	162	13	much	much	ADV
ftr-422	162	14	closer	close	ADJ
ftr-422	162	15	to	to	ADP
ftr-422	162	16	satisfying	satisfy	VERB
ftr-422	162	17	the	the	DET
ftr-422	162	18	clear	clear	ADJ
ftr-422	162	19	reflection	reflection	NOUN
ftr-422	162	20	of	of	ADP
ftr-422	162	21	income	income	NOUN
ftr-422	162	22	standard	standard	NOUN
ftr-422	162	23	.	.	PUNCT
ftr-422	163	1	see	see	VERB
ftr-422	163	2	ensminger	ensminger	NOUN
ftr-422	163	3	,	,	PUNCT
ftr-422	163	4	supra	supra	PROPN
ftr-422	163	5	note	note	PROPN
ftr-422	163	6	1	1	NUM
ftr-422	163	7	,	,	PUNCT
ftr-422	163	8	at	at	ADP
ftr-422	163	9	95	95	NUM
ftr-422	163	10	,	,	PUNCT
ftr-422	163	11	citing	cite	VERB
ftr-422	163	12	david	david	PROPN
ftr-422	163	13	s.	s.	PROPN
ftr-422	163	14	miller	miller	PROPN
ftr-422	163	15	,	,	PUNCT
ftr-422	163	16	reconciling	reconcile	VERB
ftr-422	163	17	policies	policy	NOUN
ftr-422	163	18	and	and	CCONJ
ftr-422	163	19	practice	practice	NOUN
ftr-422	163	20	in	in	ADP
ftr-422	163	21	the	the	DET
ftr-422	163	22	taxation	taxation	NOUN
ftr-422	163	23	of	of	ADP
ftr-422	163	24	financial	financial	ADJ
ftr-422	163	25	instruments	instrument	NOUN
ftr-422	163	26	,	,	PUNCT
ftr-422	163	27	77	77	NUM
ftr-422	163	28	taxes	taxis	NOUN
ftr-422	163	29	236	236	NUM
ftr-422	163	30	,	,	PUNCT
ftr-422	163	31	244	244	NUM
ftr-422	163	32	n.122	n.122	NOUN
ftr-422	163	33	(	(	PUNCT
ftr-422	163	34	1999	1999	NUM
ftr-422	163	35	)	)	PUNCT
ftr-422	163	36	.	.	PUNCT
ftr-422	164	1	22	22	NUM
ftr-422	164	2	.	.	PUNCT
ftr-422	165	1	i	i	PRON
ftr-422	165	2	d.	d.	PROPN
ftr-422	165	3	see	see	VERB
ftr-422	165	4	also	also	ADV
ftr-422	165	5	rosenthal	rosenthal	NOUN
ftr-422	165	6	and	and	CCONJ
ftr-422	165	7	price	price	NOUN
ftr-422	165	8	,	,	PUNCT
ftr-422	165	9	supra	supra	PROPN
ftr-422	165	10	note	note	NOUN
ftr-422	165	11	17	17	NUM
ftr-422	165	12	.	.	PUNCT
ftr-422	165	13	23	23	NUM
ftr-422	165	14	.	.	PUNCT
ftr-422	166	1	see	see	VERB
ftr-422	166	2	,	,	PUNCT
ftr-422	166	3	generally	generally	ADV
ftr-422	166	4	alan	alan	PROPN
ftr-422	166	5	b.	b.	PROPN
ftr-422	166	6	munro	munro	PROPN
ftr-422	166	7	and	and	CCONJ
ftr-422	166	8	yoram	yoram	PROPN
ftr-422	166	9	keinan	keinan	PROPN
ftr-422	166	10	,	,	PUNCT
ftr-422	166	11	the	the	DET
ftr-422	166	12	case	case	NOUN
ftr-422	166	13	for	for	ADP
ftr-422	166	14	book	book	NOUN
ftr-422	166	15	-	-	PUNCT
ftr-422	166	16	tax	tax	NOUN
ftr-422	166	17	conformity	conformity	NOUN
ftr-422	166	18	for	for	ADP
ftr-422	166	19	mark	mark	NOUN
ftr-422	166	20	-	-	PUNCT
ftr-422	166	21	to	to	ADP
ftr-422	166	22	-	-	PUNCT
ftr-422	166	23	market	market	NOUN
ftr-422	166	24	valuation	valuation	NOUN
ftr-422	166	25	,	,	PUNCT
ftr-422	166	26	16(6	16(6	NUM
ftr-422	166	27	)	)	PUNCT
ftr-422	166	28	,	,	PUNCT
ftr-422	166	29	journal	journal	NOUN
ftr-422	166	30	of	of	ADP
ftr-422	166	31	taxation	taxation	NOUN
ftr-422	166	32	of	of	ADP
ftr-422	166	33	financial	financial	ADJ
ftr-422	166	34	institutions	institution	NOUN
ftr-422	166	35	5	5	NUM
ftr-422	166	36	(	(	PUNCT
ftr-422	166	37	july	july	PROPN
ftr-422	166	38	/	/	SYM
ftr-422	166	39	august	august	PROPN
ftr-422	166	40	2003	2003	NUM
ftr-422	166	41	)	)	PUNCT
ftr-422	166	42	.	.	PUNCT
ftr-422	167	1	24	24	NUM
ftr-422	167	2	.	.	X
ftr-422	167	3	120	120	NUM
ftr-422	167	4	t.c	t.c	PROPN
ftr-422	167	5	.	.	PROPN
ftr-422	167	6	174	174	NUM
ftr-422	167	7	(	(	PUNCT
ftr-422	167	8	2003	2003	NUM
ftr-422	167	9	)	)	PUNCT
ftr-422	167	10	.	.	PUNCT
ftr-422	168	1	25	25	NUM
ftr-422	168	2	.	.	PUNCT
ftr-422	168	3	safe	safe	ADJ
ftr-422	168	4	harbor	harbor	NOUN
ftr-422	168	5	for	for	ADP
ftr-422	168	6	satisfying	satisfy	VERB
ftr-422	168	7	statutory	statutory	ADJ
ftr-422	168	8	requirements	requirement	NOUN
ftr-422	168	9	for	for	ADP
ftr-422	168	10	valuation	valuation	NOUN
ftr-422	168	11	under	under	ADP
ftr-422	168	12	§	§	PROPN
ftr-422	168	13	irc	irc	PROPN
ftr-422	168	14	475	475	NUM
ftr-422	168	15	for	for	ADP
ftr-422	168	16	certain	certain	ADJ
ftr-422	168	17	securities	security	NOUN
ftr-422	168	18	and	and	CCONJ
ftr-422	168	19	commodities	commodity	NOUN
ftr-422	168	20	,	,	PUNCT
ftr-422	168	21	26	26	NUM
ftr-422	168	22	cfr	cfr	NOUN
ftr-422	168	23	part	part	NOUN
ftr-422	168	24	i	i	NOUN
ftr-422	168	25	,	,	PUNCT
ftr-422	168	26	reg-100420	reg-100420	NOUN
ftr-422	168	27	-	-	PUNCT
ftr-422	168	28	03	03	NUM
ftr-422	168	29	.	.	PUNCT
ftr-422	169	1	26	26	NUM
ftr-422	169	2	.	.	PUNCT
ftr-422	170	1	the	the	DET
ftr-422	170	2	rules	rule	NOUN
ftr-422	170	3	under	under	ADP
ftr-422	170	4	fas	fas	NOUN
ftr-422	170	5	133	133	NUM
ftr-422	170	6	and	and	CCONJ
ftr-422	170	7	related	relate	VERB
ftr-422	170	8	gaap	gaap	NOUN
ftr-422	170	9	pronouncements	pronouncement	NOUN
ftr-422	170	10	are	be	AUX
ftr-422	170	11	expected	expect	VERB
ftr-422	170	12	to	to	PART
ftr-422	170	13	play	play	VERB
ftr-422	170	14	a	a	DET
ftr-422	170	15	key	key	ADJ
ftr-422	170	16	role	role	NOUN
ftr-422	170	17	in	in	ADP
ftr-422	170	18	the	the	DET
ftr-422	170	19	valuation	valuation	NOUN
ftr-422	170	20	guidance	guidance	NOUN
ftr-422	170	21	because	because	SCONJ
ftr-422	170	22	the	the	DET
ftr-422	170	23	main	main	ADJ
ftr-422	170	24	purpose	purpose	NOUN
ftr-422	170	25	of	of	ADP
ftr-422	170	26	the	the	DET
ftr-422	170	27	anprm	anprm	NOUN
ftr-422	170	28	has	have	AUX
ftr-422	170	29	been	be	AUX
ftr-422	170	30	to	to	PART
ftr-422	170	31	explore	explore	VERB
ftr-422	170	32	possible	possible	ADJ
ftr-422	170	33	use	use	NOUN
ftr-422	170	34	of	of	ADP
ftr-422	170	35	those	those	DET
ftr-422	170	36	accounting	accounting	NOUN
ftr-422	170	37	rules	rule	NOUN
ftr-422	170	38	for	for	ADP
ftr-422	170	39	purposes	purpose	NOUN
ftr-422	170	40	of	of	ADP
ftr-422	170	41	§	§	PROPN
ftr-422	170	42	irc	irc	PROPN
ftr-422	170	43	475	475	NUM
ftr-422	170	44	.	.	PUNCT
ftr-422	171	1	27	27	NUM
ftr-422	171	2	.	.	X
ftr-422	172	1	reg-166012	reg-166012	NOUN
ftr-422	172	2	-	-	PUNCT
ftr-422	172	3	02	02	NUM
ftr-422	172	4	,	,	PUNCT
ftr-422	172	5	69	69	NUM
ftr-422	172	6	f.r	f.r	NOUN
ftr-422	172	7	.	.	PROPN
ftr-422	172	8	8886	8886	NUM
ftr-422	172	9	(	(	PUNCT
ftr-422	172	10	feb	feb	PROPN
ftr-422	172	11	.	.	PROPN
ftr-422	172	12	26	26	NUM
ftr-422	172	13	,	,	PUNCT
ftr-422	172	14	2004	2004	NUM
ftr-422	172	15	)	)	PUNCT
ftr-422	172	16	.	.	PUNCT
ftr-422	173	1	the	the	DET
ftr-422	173	2	proposed	propose	VERB
ftr-422	173	3	regulations	regulation	NOUN
ftr-422	173	4	also	also	ADV
ftr-422	173	5	resolve	resolve	VERB
ftr-422	173	6	certain	certain	ADJ
ftr-422	173	7	character	character	NOUN
ftr-422	173	8	issues	issue	NOUN
ftr-422	173	9	relating	relate	VERB
ftr-422	173	10	to	to	ADP
ftr-422	173	11	notional	notional	ADJ
ftr-422	173	12	principal	principal	ADJ
ftr-422	173	13	contracts	contract	NOUN
ftr-422	173	14	,	,	PUNCT
ftr-422	173	15	which	which	PRON
ftr-422	173	16	are	be	AUX
ftr-422	173	17	beyond	beyond	ADP
ftr-422	173	18	the	the	DET
ftr-422	173	19	scope	scope	NOUN
ftr-422	173	20	of	of	ADP
ftr-422	173	21	this	this	DET
ftr-422	173	22	article	article	NOUN
ftr-422	173	23	.	.	PUNCT
ftr-422	174	1	for	for	ADP
ftr-422	174	2	an	an	DET
ftr-422	174	3	in	in	ADP
ftr-422	174	4	-	-	PUNCT
ftr-422	174	5	depth	depth	NOUN
ftr-422	174	6	discussion	discussion	NOUN
ftr-422	174	7	on	on	ADP
ftr-422	174	8	the	the	DET
ftr-422	174	9	proposed	propose	VERB
ftr-422	174	10	regulations	regulation	NOUN
ftr-422	174	11	,	,	PUNCT
ftr-422	174	12	see	see	VERB
ftr-422	174	13	david	david	PROPN
ftr-422	174	14	garlock	garlock	PROPN
ftr-422	174	15	,	,	PUNCT
ftr-422	174	16	the	the	DET
ftr-422	174	17	proposed	propose	VERB
ftr-422	174	18	notional	notional	ADJ
ftr-422	174	19	principal	principal	ADJ
ftr-422	174	20	contract	contract	NOUN
ftr-422	174	21	regulations	regulation	NOUN
ftr-422	174	22	–	–	PUNCT
ftr-422	174	23	what	what	PRON
ftr-422	174	24	’s	’s	AUX
ftr-422	174	25	fixed	fix	VERB
ftr-422	174	26	?	?	PUNCT
ftr-422	175	1	what	what	PRON
ftr-422	175	2	’s	’s	AUX
ftr-422	175	3	still	still	ADV
ftr-422	175	4	broken	break	VERB
ftr-422	175	5	?	?	PUNCT
ftr-422	176	1	102	102	NUM
ftr-422	176	2	tax	tax	NOUN
ftr-422	176	3	notes	note	NOUN
ftr-422	176	4	1515	1515	NUM
ftr-422	176	5	(	(	PUNCT
ftr-422	176	6	mar	mar	PROPN
ftr-422	176	7	.	.	PROPN
ftr-422	176	8	22	22	NUM
ftr-422	176	9	,	,	PUNCT
ftr-422	176	10	2004	2004	NUM
ftr-422	176	11	)	)	PUNCT
ftr-422	176	12	.	.	PUNCT
ftr-422	177	1	2004	2004	NUM
ftr-422	177	2	]	]	PUNCT
ftr-422	177	3	book	book	NOUN
ftr-422	177	4	tax	tax	NOUN
ftr-422	177	5	conformity	conformity	NOUN
ftr-422	177	6	for	for	ADP
ftr-422	177	7	financial	financial	ADJ
ftr-422	177	8	instruments	instrument	NOUN
ftr-422	177	9	683	683	NUM
ftr-422	177	10	the	the	DET
ftr-422	177	11	current	current	ADJ
ftr-422	177	12	relationship	relationship	NOUN
ftr-422	177	13	between	between	ADP
ftr-422	177	14	book	book	NOUN
ftr-422	177	15	and	and	CCONJ
ftr-422	177	16	tax	tax	NOUN
ftr-422	177	17	rules	rule	NOUN
ftr-422	177	18	in	in	ADP
ftr-422	177	19	the	the	DET
ftr-422	177	20	united	united	PROPN
ftr-422	177	21	states	states	PROPN
ftr-422	177	22	pursuant	pursuant	ADJ
ftr-422	177	23	to	to	ADP
ftr-422	177	24	the	the	DET
ftr-422	177	25	clear	clear	ADJ
ftr-422	177	26	-	-	PUNCT
ftr-422	177	27	reflection	reflection	NOUN
ftr-422	177	28	-	-	PUNCT
ftr-422	177	29	of	of	ADP
ftr-422	177	30	-	-	PUNCT
ftr-422	177	31	income	income	NOUN
ftr-422	177	32	doctrine	doctrine	NOUN
ftr-422	177	33	under	under	ADP
ftr-422	177	34	section	section	NOUN
ftr-422	177	35	446	446	NUM
ftr-422	177	36	and	and	CCONJ
ftr-422	177	37	provides	provide	VERB
ftr-422	177	38	a	a	DET
ftr-422	177	39	brief	brief	ADJ
ftr-422	177	40	overview	overview	NOUN
ftr-422	177	41	of	of	ADP
ftr-422	177	42	the	the	DET
ftr-422	177	43	reportable	reportable	ADJ
ftr-422	177	44	transactions	transaction	NOUN
ftr-422	177	45	regulations	regulation	NOUN
ftr-422	177	46	.	.	PUNCT
ftr-422	178	1	part	part	NOUN
ftr-422	178	2	iv	iv	PRON
ftr-422	178	3	provides	provide	VERB
ftr-422	178	4	a	a	DET
ftr-422	178	5	brief	brief	ADJ
ftr-422	178	6	description	description	NOUN
ftr-422	178	7	of	of	ADP
ftr-422	178	8	the	the	DET
ftr-422	178	9	accounting	accounting	NOUN
ftr-422	178	10	bodies	body	NOUN
ftr-422	178	11	and	and	CCONJ
ftr-422	178	12	guidance	guidance	NOUN
ftr-422	178	13	that	that	PRON
ftr-422	178	14	will	will	AUX
ftr-422	178	15	be	be	AUX
ftr-422	178	16	discussed	discuss	VERB
ftr-422	178	17	herein	herein	NOUN
ftr-422	178	18	.	.	PUNCT
ftr-422	179	1	part	part	NOUN
ftr-422	179	2	v	v	NUM
ftr-422	179	3	explores	explore	VERB
ftr-422	179	4	the	the	DET
ftr-422	179	5	three	three	NUM
ftr-422	179	6	key	key	ADJ
ftr-422	179	7	issues	issue	NOUN
ftr-422	179	8	involved	involve	VERB
ftr-422	179	9	in	in	ADP
ftr-422	179	10	financial	financial	ADJ
ftr-422	179	11	instruments	instrument	NOUN
ftr-422	179	12	that	that	PRON
ftr-422	179	13	are	be	AUX
ftr-422	179	14	relevant	relevant	ADJ
ftr-422	179	15	for	for	ADP
ftr-422	179	16	both	both	PRON
ftr-422	179	17	books	book	NOUN
ftr-422	179	18	and	and	CCONJ
ftr-422	179	19	tax	tax	NOUN
ftr-422	179	20	,	,	PUNCT
ftr-422	179	21	namely	namely	ADV
ftr-422	179	22	classification	classification	NOUN
ftr-422	179	23	,	,	PUNCT
ftr-422	179	24	valuation	valuation	NOUN
ftr-422	179	25	,	,	PUNCT
ftr-422	179	26	timing	timing	NOUN
ftr-422	179	27	and	and	CCONJ
ftr-422	179	28	valuation	valuation	NOUN
ftr-422	179	29	,	,	PUNCT
ftr-422	179	30	valuation	valuation	NOUN
ftr-422	179	31	;	;	PUNCT
ftr-422	179	32	provides	provide	VERB
ftr-422	179	33	an	an	DET
ftr-422	179	34	in	in	ADP
ftr-422	179	35	-	-	PUNCT
ftr-422	179	36	depth	depth	NOUN
ftr-422	179	37	discussion	discussion	NOUN
ftr-422	179	38	on	on	ADP
ftr-422	179	39	current	current	ADJ
ftr-422	179	40	conformity	conformity	NOUN
ftr-422	179	41	and	and	CCONJ
ftr-422	179	42	non	non	NOUN
ftr-422	179	43	-	-	NOUN
ftr-422	179	44	conformity	conformity	NOUN
ftr-422	179	45	for	for	ADP
ftr-422	179	46	financial	financial	ADJ
ftr-422	179	47	instruments	instrument	NOUN
ftr-422	179	48	;	;	PUNCT
ftr-422	179	49	and	and	CCONJ
ftr-422	179	50	suggests	suggest	VERB
ftr-422	179	51	various	various	ADJ
ftr-422	179	52	alternatives	alternative	NOUN
ftr-422	179	53	for	for	ADP
ftr-422	179	54	conforming	conform	VERB
ftr-422	179	55	the	the	DET
ftr-422	179	56	non	non	ADJ
ftr-422	179	57	-	-	ADJ
ftr-422	179	58	conforming	conforming	ADJ
ftr-422	179	59	elements	element	NOUN
ftr-422	179	60	.	.	PUNCT
ftr-422	180	1	finally	finally	ADV
ftr-422	180	2	,	,	PUNCT
ftr-422	180	3	part	part	NOUN
ftr-422	180	4	vi	vi	PROPN
ftr-422	180	5	shows	show	VERB
ftr-422	180	6	how	how	SCONJ
ftr-422	180	7	book	book	NOUN
ftr-422	180	8	-	-	PUNCT
ftr-422	180	9	tax	tax	NOUN
ftr-422	180	10	conformity	conformity	NOUN
ftr-422	180	11	for	for	ADP
ftr-422	180	12	financial	financial	ADJ
ftr-422	180	13	instruments	instrument	NOUN
ftr-422	180	14	enhances	enhance	VERB
ftr-422	180	15	simplicity	simplicity	NOUN
ftr-422	180	16	,	,	PUNCT
ftr-422	180	17	certainty	certainty	NOUN
ftr-422	180	18	,	,	PUNCT
ftr-422	180	19	neutrality	neutrality	NOUN
ftr-422	180	20	,	,	PUNCT
ftr-422	180	21	and	and	CCONJ
ftr-422	180	22	administrability	administrability	NOUN
ftr-422	180	23	of	of	ADP
ftr-422	180	24	the	the	DET
ftr-422	180	25	u.s	u.s	PROPN
ftr-422	180	26	.	.	PROPN
ftr-422	180	27	federal	federal	ADJ
ftr-422	180	28	income	income	NOUN
ftr-422	180	29	tax	tax	NOUN
ftr-422	180	30	rules	rule	NOUN
ftr-422	180	31	for	for	ADP
ftr-422	180	32	financial	financial	ADJ
ftr-422	180	33	instruments	instrument	NOUN
ftr-422	180	34	.	.	PUNCT
ftr-422	181	1	ii	ii	PROPN
ftr-422	181	2	.	.	PUNCT
ftr-422	182	1	pros	pro	NOUN
ftr-422	182	2	and	and	CCONJ
ftr-422	182	3	cons	con	NOUN
ftr-422	182	4	of	of	ADP
ftr-422	182	5	conformity	conformity	NOUN
ftr-422	182	6	for	for	ADP
ftr-422	182	7	financial	financial	ADJ
ftr-422	182	8	instruments	instrument	NOUN
ftr-422	182	9	a.	a.	NOUN
ftr-422	182	10	arguments	argument	NOUN
ftr-422	182	11	for	for	ADP
ftr-422	182	12	conformity	conformity	NOUN
ftr-422	182	13	1	1	NUM
ftr-422	182	14	.	.	PUNCT
ftr-422	182	15	advantages	advantage	NOUN
ftr-422	182	16	of	of	ADP
ftr-422	182	17	the	the	DET
ftr-422	182	18	mark	mark	NOUN
ftr-422	182	19	-	-	PUNCT
ftr-422	182	20	to	to	ADP
ftr-422	182	21	-	-	PUNCT
ftr-422	182	22	market	market	NOUN
ftr-422	182	23	method	method	NOUN
ftr-422	182	24	adoption	adoption	NOUN
ftr-422	182	25	of	of	ADP
ftr-422	182	26	book	book	NOUN
ftr-422	182	27	-	-	PUNCT
ftr-422	182	28	tax	tax	NOUN
ftr-422	182	29	conformity	conformity	NOUN
ftr-422	182	30	for	for	ADP
ftr-422	182	31	financial	financial	ADJ
ftr-422	182	32	instruments	instrument	NOUN
ftr-422	182	33	will	will	AUX
ftr-422	182	34	move	move	VERB
ftr-422	182	35	the	the	DET
ftr-422	182	36	u.s	u.s	PROPN
ftr-422	182	37	.	.	PROPN
ftr-422	182	38	tax	tax	NOUN
ftr-422	182	39	system	system	NOUN
ftr-422	182	40	much	much	ADV
ftr-422	182	41	closer	close	ADV
ftr-422	182	42	to	to	ADP
ftr-422	182	43	a	a	DET
ftr-422	182	44	mark	mark	VERB
ftr-422	182	45	-	-	PUNCT
ftr-422	182	46	to	to	ADP
ftr-422	182	47	-	-	PUNCT
ftr-422	182	48	market	market	NOUN
ftr-422	182	49	regime	regime	NOUN
ftr-422	182	50	and	and	CCONJ
ftr-422	182	51	further	far	ADV
ftr-422	182	52	from	from	ADP
ftr-422	182	53	the	the	DET
ftr-422	182	54	realization	realization	NOUN
ftr-422	182	55	principle	principle	NOUN
ftr-422	182	56	.	.	PUNCT
ftr-422	183	1	commentators	commentator	NOUN
ftr-422	183	2	have	have	AUX
ftr-422	183	3	regularly	regularly	ADV
ftr-422	183	4	discussed	discuss	VERB
ftr-422	183	5	the28	the28	PROPN
ftr-422	183	6	superiority	superiority	NOUN
ftr-422	183	7	of	of	ADP
ftr-422	183	8	mark	mark	NOUN
ftr-422	183	9	-	-	PUNCT
ftr-422	183	10	to	to	ADP
ftr-422	183	11	-	-	PUNCT
ftr-422	183	12	market	market	NOUN
ftr-422	183	13	accounting	accounting	NOUN
ftr-422	183	14	in	in	ADP
ftr-422	183	15	measuring	measure	VERB
ftr-422	183	16	income	income	NOUN
ftr-422	183	17	and	and	CCONJ
ftr-422	183	18	the	the	DET
ftr-422	183	19	significant	significant	ADJ
ftr-422	183	20	defects	defect	NOUN
ftr-422	183	21	of	of	ADP
ftr-422	183	22	competing	compete	VERB
ftr-422	183	23	systems	system	NOUN
ftr-422	183	24	.	.	PUNCT
ftr-422	184	1	in	in	ADP
ftr-422	184	2	bank	bank	PROPN
ftr-422	184	3	one	one	NUM
ftr-422	184	4	,	,	PUNCT
ftr-422	184	5	the	the	DET
ftr-422	184	6	tax	tax	NOUN
ftr-422	184	7	court	court	NOUN
ftr-422	184	8	stated29	stated29	ADV
ftr-422	184	9	that	that	SCONJ
ftr-422	184	10	:	:	PUNCT
ftr-422	184	11	“	"	PUNCT
ftr-422	184	12	mark	mark	VERB
ftr-422	184	13	-	-	PUNCT
ftr-422	184	14	to	to	ADP
ftr-422	184	15	-	-	PUNCT
ftr-422	184	16	market	market	NOUN
ftr-422	184	17	accounting	accounting	NOUN
ftr-422	184	18	has	have	AUX
ftr-422	184	19	for	for	ADP
ftr-422	184	20	decades	decade	NOUN
ftr-422	184	21	been	be	AUX
ftr-422	184	22	considered	consider	VERB
ftr-422	184	23	by	by	ADP
ftr-422	184	24	academia	academia	NOUN
ftr-422	184	25	and	and	CCONJ
ftr-422	184	26	other	other	ADJ
ftr-422	184	27	commentators	commentator	NOUN
ftr-422	184	28	to	to	PART
ftr-422	184	29	be	be	AUX
ftr-422	184	30	the	the	DET
ftr-422	184	31	most	most	ADV
ftr-422	184	32	theoretically	theoretically	ADV
ftr-422	184	33	desirable	desirable	ADJ
ftr-422	184	34	of	of	ADP
ftr-422	184	35	all	all	DET
ftr-422	184	36	the	the	DET
ftr-422	184	37	various	various	ADJ
ftr-422	184	38	systems	system	NOUN
ftr-422	184	39	of	of	ADP
ftr-422	184	40	taxing	tax	VERB
ftr-422	184	41	income	income	NOUN
ftr-422	184	42	in	in	ADP
ftr-422	184	43	that	that	DET
ftr-422	184	44	mark	mark	NOUN
ftr-422	184	45	-	-	PUNCT
ftr-422	184	46	to	to	ADP
ftr-422	184	47	-	-	PUNCT
ftr-422	184	48	market	market	NOUN
ftr-422	184	49	accounting	accounting	NOUN
ftr-422	184	50	28	28	NUM
ftr-422	184	51	.	.	PUNCT
ftr-422	185	1	david	david	PROPN
ftr-422	185	2	a.	a.	PROPN
ftr-422	185	3	weisbach	weisbach	PROPN
ftr-422	185	4	,	,	PUNCT
ftr-422	185	5	a	a	DET
ftr-422	185	6	partial	partial	ADJ
ftr-422	185	7	mark	mark	NOUN
ftr-422	185	8	-	-	PUNCT
ftr-422	185	9	to	to	ADP
ftr-422	185	10	-	-	PUNCT
ftr-422	185	11	market	market	NOUN
ftr-422	185	12	tax	tax	NOUN
ftr-422	185	13	system	system	NOUN
ftr-422	185	14	,	,	PUNCT
ftr-422	185	15	53	53	NUM
ftr-422	185	16	tax	tax	NOUN
ftr-422	185	17	l.	l.	PROPN
ftr-422	185	18	rev	rev	PROPN
ftr-422	185	19	.	.	PROPN
ftr-422	185	20	95	95	NUM
ftr-422	185	21	(	(	PUNCT
ftr-422	185	22	1999	1999	NUM
ftr-422	185	23	)	)	PUNCT
ftr-422	185	24	(	(	PUNCT
ftr-422	185	25	“	"	PUNCT
ftr-422	185	26	haig	haig	PROPN
ftr-422	185	27	-	-	PUNCT
ftr-422	185	28	simons	simon	NOUN
ftr-422	185	29	taxation	taxation	NOUN
ftr-422	185	30	generally	generally	ADV
ftr-422	185	31	is	be	AUX
ftr-422	185	32	viewed	view	VERB
ftr-422	185	33	as	as	ADP
ftr-422	185	34	the	the	DET
ftr-422	185	35	ideal	ideal	ADJ
ftr-422	185	36	form	form	NOUN
ftr-422	185	37	of	of	ADP
ftr-422	185	38	income	income	NOUN
ftr-422	185	39	taxation	taxation	NOUN
ftr-422	185	40	.	.	PUNCT
ftr-422	185	41	”	"	PUNCT
ftr-422	185	42	)	)	PUNCT
ftr-422	185	43	;	;	PUNCT
ftr-422	185	44	david	david	PROPN
ftr-422	185	45	a.	a.	PROPN
ftr-422	185	46	weisbach	weisbach	PROPN
ftr-422	185	47	,	,	PUNCT
ftr-422	185	48	tax	tax	NOUN
ftr-422	185	49	response	response	NOUN
ftr-422	185	50	to	to	ADP
ftr-422	185	51	financial	financial	ADJ
ftr-422	185	52	contract	contract	NOUN
ftr-422	185	53	innovation	innovation	NOUN
ftr-422	185	54	,	,	PUNCT
ftr-422	185	55	50	50	NUM
ftr-422	185	56	tax	tax	NOUN
ftr-422	185	57	l.	l.	PROPN
ftr-422	185	58	rev	rev	PROPN
ftr-422	185	59	.	.	PROPN
ftr-422	185	60	491	491	NUM
ftr-422	185	61	(	(	PUNCT
ftr-422	185	62	1995	1995	NUM
ftr-422	185	63	)	)	PUNCT
ftr-422	185	64	(	(	PUNCT
ftr-422	185	65	“	"	PUNCT
ftr-422	185	66	a	a	DET
ftr-422	185	67	mark	mark	NOUN
ftr-422	185	68	-	-	PUNCT
ftr-422	185	69	to	to	ADP
ftr-422	185	70	-	-	PUNCT
ftr-422	185	71	market	market	NOUN
ftr-422	185	72	system	system	NOUN
ftr-422	185	73	,	,	PUNCT
ftr-422	185	74	for	for	ADP
ftr-422	185	75	example	example	NOUN
ftr-422	185	76	,	,	PUNCT
ftr-422	185	77	would	would	AUX
ftr-422	185	78	solve	solve	VERB
ftr-422	185	79	many	many	ADJ
ftr-422	185	80	timing	timing	NOUN
ftr-422	185	81	problems	problem	NOUN
ftr-422	185	82	presented	present	VERB
ftr-422	185	83	by	by	ADP
ftr-422	185	84	financial	financial	ADJ
ftr-422	185	85	contracts	contract	NOUN
ftr-422	185	86	.	.	PUNCT
ftr-422	185	87	”	"	PUNCT
ftr-422	185	88	)	)	PUNCT
ftr-422	185	89	;	;	PUNCT
ftr-422	185	90	deborah	deborah	PROPN
ftr-422	185	91	h.	h.	PROPN
ftr-422	185	92	schenk	schenk	PROPN
ftr-422	185	93	,	,	PUNCT
ftr-422	185	94	taxation	taxation	NOUN
ftr-422	185	95	of	of	ADP
ftr-422	185	96	equity	equity	NOUN
ftr-422	185	97	derivatives	derivative	NOUN
ftr-422	185	98	:	:	PUNCT
ftr-422	185	99	a	a	DET
ftr-422	185	100	partial	partial	ADJ
ftr-422	185	101	integration	integration	NOUN
ftr-422	185	102	proposal	proposal	NOUN
ftr-422	185	103	,	,	PUNCT
ftr-422	185	104	50	50	NUM
ftr-422	185	105	tax	tax	NOUN
ftr-422	185	106	l.	l.	PROPN
ftr-422	185	107	rev	rev	PROPN
ftr-422	185	108	.	.	PROPN
ftr-422	185	109	571	571	NUM
ftr-422	185	110	(	(	PUNCT
ftr-422	185	111	1995	1995	NUM
ftr-422	185	112	)	)	PUNCT
ftr-422	185	113	(	(	PUNCT
ftr-422	185	114	“	"	PUNCT
ftr-422	185	115	the	the	DET
ftr-422	185	116	global	global	ADJ
ftr-422	185	117	approach	approach	NOUN
ftr-422	185	118	that	that	PRON
ftr-422	185	119	holds	hold	VERB
ftr-422	185	120	the	the	DET
ftr-422	185	121	most	most	ADJ
ftr-422	185	122	appeal	appeal	NOUN
ftr-422	185	123	for	for	ADP
ftr-422	185	124	a	a	DET
ftr-422	185	125	system	system	NOUN
ftr-422	185	126	that	that	PRON
ftr-422	185	127	seeks	seek	VERB
ftr-422	185	128	to	to	PART
ftr-422	185	129	tax	tax	VERB
ftr-422	185	130	both	both	CCONJ
ftr-422	185	131	consumption	consumption	NOUN
ftr-422	185	132	and	and	CCONJ
ftr-422	185	133	accumulation	accumulation	NOUN
ftr-422	185	134	is	be	AUX
ftr-422	185	135	accretion	accretion	NOUN
ftr-422	185	136	taxation	taxation	NOUN
ftr-422	185	137	or	or	CCONJ
ftr-422	185	138	universal	universal	ADJ
ftr-422	185	139	mark	mark	NOUN
ftr-422	185	140	-	-	PUNCT
ftr-422	185	141	to	to	ADP
ftr-422	185	142	-	-	PUNCT
ftr-422	185	143	market	market	NOUN
ftr-422	185	144	accounting	accounting	NOUN
ftr-422	185	145	.	.	PUNCT
ftr-422	185	146	”	"	PUNCT
ftr-422	185	147	)	)	PUNCT
ftr-422	185	148	;	;	PUNCT
ftr-422	185	149	alvin	alvin	PROPN
ftr-422	185	150	c.	c.	PROPN
ftr-422	185	151	warren	warren	PROPN
ftr-422	185	152	,	,	PUNCT
ftr-422	185	153	jr	jr	PROPN
ftr-422	185	154	.	.	PROPN
ftr-422	185	155	,	,	PUNCT
ftr-422	185	156	commentary	commentary	NOUN
ftr-422	185	157	,	,	PUNCT
ftr-422	185	158	financial	financial	ADJ
ftr-422	185	159	contract	contract	NOUN
ftr-422	185	160	innovation	innovation	NOUN
ftr-422	185	161	and	and	CCONJ
ftr-422	185	162	income	income	NOUN
ftr-422	185	163	tax	tax	NOUN
ftr-422	185	164	policy	policy	NOUN
ftr-422	185	165	,	,	PUNCT
ftr-422	185	166	107	107	NUM
ftr-422	185	167	harv	harv	NOUN
ftr-422	185	168	.	.	PUNCT
ftr-422	186	1	l.	l.	PROPN
ftr-422	186	2	rev	rev	PROPN
ftr-422	186	3	.	.	PROPN
ftr-422	187	1	460	460	NUM
ftr-422	187	2	(	(	PUNCT
ftr-422	187	3	1993	1993	NUM
ftr-422	187	4	)	)	PUNCT
ftr-422	187	5	(	(	PUNCT
ftr-422	187	6	“	"	PUNCT
ftr-422	187	7	one	one	NUM
ftr-422	187	8	potential	potential	ADJ
ftr-422	187	9	policy	policy	NOUN
ftr-422	187	10	response	response	NOUN
ftr-422	187	11	to	to	ADP
ftr-422	187	12	the	the	DET
ftr-422	187	13	issues	issue	NOUN
ftr-422	187	14	discussed	discuss	VERB
ftr-422	187	15	here	here	ADV
ftr-422	187	16	would	would	AUX
ftr-422	187	17	be	be	AUX
ftr-422	187	18	to	to	PART
ftr-422	187	19	expand	expand	VERB
ftr-422	187	20	further	far	ADV
ftr-422	187	21	the	the	DET
ftr-422	187	22	category	category	NOUN
ftr-422	187	23	of	of	ADP
ftr-422	187	24	assets	asset	NOUN
ftr-422	187	25	that	that	PRON
ftr-422	187	26	are	be	AUX
ftr-422	187	27	marked	mark	VERB
ftr-422	187	28	-	-	PUNCT
ftr-422	187	29	to	to	ADP
ftr-422	187	30	-	-	PUNCT
ftr-422	187	31	market	market	NOUN
ftr-422	187	32	for	for	ADP
ftr-422	187	33	tax	tax	NOUN
ftr-422	187	34	purposes	purpose	NOUN
ftr-422	187	35	.	.	PUNCT
ftr-422	187	36	”	"	PUNCT
ftr-422	188	1	)	)	PUNCT
ftr-422	188	2	29	29	NUM
ftr-422	188	3	.	.	PUNCT
ftr-422	189	1	haig	haig	PROPN
ftr-422	189	2	,	,	PUNCT
ftr-422	189	3	the	the	DET
ftr-422	189	4	concept	concept	NOUN
ftr-422	189	5	of	of	ADP
ftr-422	189	6	income	income	NOUN
ftr-422	189	7	–	–	PUNCT
ftr-422	189	8	economic	economic	ADJ
ftr-422	189	9	and	and	CCONJ
ftr-422	189	10	legal	legal	ADJ
ftr-422	189	11	aspects	aspect	NOUN
ftr-422	189	12	,	,	PUNCT
ftr-422	189	13	the	the	DET
ftr-422	189	14	federal	federal	ADJ
ftr-422	189	15	income	income	NOUN
ftr-422	189	16	tax	tax	NOUN
ftr-422	189	17	(	(	PUNCT
ftr-422	189	18	1921	1921	NUM
ftr-422	189	19	)	)	PUNCT
ftr-422	189	20	,	,	PUNCT
ftr-422	189	21	in	in	ADP
ftr-422	189	22	readings	reading	NOUN
ftr-422	189	23	in	in	ADP
ftr-422	189	24	the	the	DET
ftr-422	189	25	economics	economic	NOUN
ftr-422	189	26	of	of	ADP
ftr-422	189	27	taxation	taxation	NOUN
ftr-422	189	28	,	,	PUNCT
ftr-422	189	29	at	at	ADP
ftr-422	189	30	68	68	NUM
ftr-422	189	31	-	-	SYM
ftr-422	189	32	69	69	NUM
ftr-422	189	33	(	(	PUNCT
ftr-422	189	34	musgrave	musgrave	PROPN
ftr-422	189	35	&	&	CCONJ
ftr-422	189	36	shoup	shoup	PROPN
ftr-422	189	37	eds	eds	PROPN
ftr-422	189	38	.	.	PROPN
ftr-422	189	39	1959	1959	NUM
ftr-422	189	40	)	)	PUNCT
ftr-422	189	41	;	;	PUNCT
ftr-422	189	42	simons	simon	NOUN
ftr-422	189	43	,	,	PUNCT
ftr-422	189	44	personal	personal	ADJ
ftr-422	189	45	income	income	NOUN
ftr-422	189	46	taxation	taxation	NOUN
ftr-422	189	47	103	103	NUM
ftr-422	189	48	(	(	PUNCT
ftr-422	189	49	1938	1938	NUM
ftr-422	189	50	)	)	PUNCT
ftr-422	189	51	.	.	PUNCT
ftr-422	190	1	684	684	NUM
ftr-422	190	2	florida	florida	PROPN
ftr-422	190	3	tax	tax	NOUN
ftr-422	190	4	review	review	NOUN
ftr-422	190	5	[	[	X
ftr-422	190	6	vol.6:7	vol.6:7	NOUN
ftr-422	190	7	consistently	consistently	ADV
ftr-422	190	8	measures	measure	NOUN
ftr-422	190	9	and	and	CCONJ
ftr-422	190	10	levies	levy	VERB
ftr-422	190	11	tax	tax	NOUN
ftr-422	190	12	on	on	ADP
ftr-422	190	13	a	a	DET
ftr-422	190	14	taxpayer	taxpayer	NOUN
ftr-422	190	15	’s	’s	PART
ftr-422	190	16	economic	economic	ADJ
ftr-422	190	17	(	(	PUNCT
ftr-422	190	18	or	or	CCONJ
ftr-422	190	19	haig	haig	PROPN
ftr-422	190	20	-	-	PUNCT
ftr-422	190	21	simons	simon	NOUN
ftr-422	190	22	)	)	PUNCT
ftr-422	190	23	income	income	NOUN
ftr-422	190	24	.	.	PUNCT
ftr-422	191	1	(	(	PUNCT
ftr-422	191	2	footnote	footnote	VERB
ftr-422	191	3	omitted)”30	omitted)”30	NOUN
ftr-422	191	4	in	in	ADP
ftr-422	191	5	that	that	DET
ftr-422	191	6	respect	respect	NOUN
ftr-422	191	7	,	,	PUNCT
ftr-422	191	8	conforming	conform	VERB
ftr-422	191	9	books	book	NOUN
ftr-422	191	10	and	and	CCONJ
ftr-422	191	11	tax	tax	NOUN
ftr-422	191	12	rules	rule	NOUN
ftr-422	191	13	for	for	ADP
ftr-422	191	14	financial	financial	ADJ
ftr-422	191	15	instruments	instrument	NOUN
ftr-422	191	16	on	on	ADP
ftr-422	191	17	the	the	DET
ftr-422	191	18	basis	basis	NOUN
ftr-422	191	19	of	of	ADP
ftr-422	191	20	a	a	DET
ftr-422	191	21	mark	mark	NOUN
ftr-422	191	22	-	-	PUNCT
ftr-422	191	23	to	to	ADP
ftr-422	191	24	-	-	PUNCT
ftr-422	191	25	market	market	NOUN
ftr-422	191	26	timing	timing	NOUN
ftr-422	191	27	treatment	treatment	NOUN
ftr-422	191	28	will	will	AUX
ftr-422	191	29	be	be	AUX
ftr-422	191	30	a	a	DET
ftr-422	191	31	welcomed	welcome	VERB
ftr-422	191	32	change	change	NOUN
ftr-422	191	33	.	.	PUNCT
ftr-422	192	1	fasb	fasb	PROPN
ftr-422	192	2	has	have	AUX
ftr-422	192	3	stated	state	VERB
ftr-422	192	4	in	in	ADP
ftr-422	192	5	fas	fas	PROPN
ftr-422	192	6	133	133	NUM
ftr-422	192	7	that	that	SCONJ
ftr-422	192	8	its	its	PRON
ftr-422	192	9	long	long	ADJ
ftr-422	192	10	-	-	PUNCT
ftr-422	192	11	term	term	NOUN
ftr-422	192	12	objective	objective	NOUN
ftr-422	192	13	is	be	AUX
ftr-422	192	14	to	to	PART
ftr-422	192	15	require	require	VERB
ftr-422	192	16	mark	mark	NOUN
ftr-422	192	17	-	-	PUNCT
ftr-422	192	18	tomarket	tomarket	NOUN
ftr-422	192	19	treatment	treatment	NOUN
ftr-422	192	20	to	to	ADP
ftr-422	192	21	all	all	DET
ftr-422	192	22	financial	financial	ADJ
ftr-422	192	23	instruments	instrument	NOUN
ftr-422	192	24	.	.	PUNCT
ftr-422	193	1	in	in	ADP
ftr-422	193	2	addition	addition	NOUN
ftr-422	193	3	,	,	PUNCT
ftr-422	193	4	fasb	fasb	PROPN
ftr-422	193	5	has31	has31	PROPN
ftr-422	193	6	considered	consider	VERB
ftr-422	193	7	applying	apply	VERB
ftr-422	193	8	mark	mark	NOUN
ftr-422	193	9	-	-	PUNCT
ftr-422	193	10	to	to	ADP
ftr-422	193	11	-	-	PUNCT
ftr-422	193	12	market	market	NOUN
ftr-422	193	13	regime	regime	NOUN
ftr-422	193	14	to	to	ADP
ftr-422	193	15	liabilities	liability	NOUN
ftr-422	193	16	.	.	PUNCT
ftr-422	194	1	commentators,32	commentators,32	VERB
ftr-422	194	2	however	however	ADV
ftr-422	194	3	,	,	PUNCT
ftr-422	194	4	have	have	AUX
ftr-422	194	5	also	also	ADV
ftr-422	194	6	warned	warn	VERB
ftr-422	194	7	of	of	ADP
ftr-422	194	8	the	the	DET
ftr-422	194	9	potential	potential	ADJ
ftr-422	194	10	drawbacks	drawback	NOUN
ftr-422	194	11	of	of	ADP
ftr-422	194	12	the	the	DET
ftr-422	194	13	mark	mark	NOUN
ftr-422	194	14	-	-	PUNCT
ftr-422	194	15	to	to	ADP
ftr-422	194	16	-	-	PUNCT
ftr-422	194	17	market	market	NOUN
ftr-422	194	18	regime	regime	NOUN
ftr-422	194	19	,	,	PUNCT
ftr-422	194	20	particularly	particularly	ADV
ftr-422	194	21	the	the	DET
ftr-422	194	22	liquidity	liquidity	NOUN
ftr-422	194	23	concern.33	concern.33	NOUN
ftr-422	194	24	2	2	NUM
ftr-422	194	25	.	.	PUNCT
ftr-422	195	1	the	the	DET
ftr-422	195	2	advantages	advantage	NOUN
ftr-422	195	3	of	of	ADP
ftr-422	195	4	the	the	DET
ftr-422	195	5	financial	financial	ADJ
ftr-422	195	6	accounting	accounting	NOUN
ftr-422	195	7	system	system	NOUN
ftr-422	195	8	in	in	ADP
ftr-422	195	9	rev	rev	PROPN
ftr-422	195	10	.	.	PUNCT
ftr-422	195	11	rul	rul	NOUN
ftr-422	195	12	.	.	PUNCT
ftr-422	196	1	74	74	NUM
ftr-422	196	2	-	-	SYM
ftr-422	196	3	223	223	NUM
ftr-422	196	4	,	,	PUNCT
ftr-422	196	5	(	(	PUNCT
ftr-422	196	6	involving	involve	VERB
ftr-422	196	7	futures	future	NOUN
ftr-422	196	8	contracts	contract	NOUN
ftr-422	196	9	that	that	PRON
ftr-422	196	10	commodities34	commodities34	ADV
ftr-422	196	11	dealers	dealer	NOUN
ftr-422	196	12	entered	enter	VERB
ftr-422	196	13	into	into	ADP
ftr-422	196	14	as	as	ADP
ftr-422	196	15	hedges	hedge	NOUN
ftr-422	196	16	)	)	PUNCT
ftr-422	196	17	the	the	DET
ftr-422	196	18	irs	irs	PROPN
ftr-422	196	19	stated	state	VERB
ftr-422	196	20	that	that	SCONJ
ftr-422	196	21	:	:	PUNCT
ftr-422	196	22	[	[	X
ftr-422	196	23	t]his	t]his	ADP
ftr-422	196	24	system	system	NOUN
ftr-422	196	25	of	of	ADP
ftr-422	196	26	bookkeeping	bookkeeping	NOUN
ftr-422	196	27	is	be	AUX
ftr-422	196	28	the	the	DET
ftr-422	196	29	only	only	ADJ
ftr-422	196	30	accurate	accurate	ADJ
ftr-422	196	31	and	and	CCONJ
ftr-422	196	32	correct	correct	ADJ
ftr-422	196	33	system	system	NOUN
ftr-422	196	34	that	that	PRON
ftr-422	196	35	has	have	AUX
ftr-422	196	36	been	be	AUX
ftr-422	196	37	devised	devise	VERB
ftr-422	196	38	that	that	PRON
ftr-422	196	39	truly	truly	ADV
ftr-422	196	40	reflects	reflect	VERB
ftr-422	196	41	the	the	DET
ftr-422	196	42	net	net	ADJ
ftr-422	196	43	profit	profit	NOUN
ftr-422	196	44	or	or	CCONJ
ftr-422	196	45	loss	loss	NOUN
ftr-422	196	46	of	of	ADP
ftr-422	196	47	any	any	DET
ftr-422	196	48	given	give	VERB
ftr-422	196	49	year	year	NOUN
ftr-422	196	50	’s	’s	PART
ftr-422	196	51	business	business	NOUN
ftr-422	196	52	,	,	PUNCT
ftr-422	196	53	either	either	CCONJ
ftr-422	196	54	fiscal	fiscal	ADJ
ftr-422	196	55	or	or	CCONJ
ftr-422	196	56	calendar	calendar	NOUN
ftr-422	196	57	.	.	PUNCT
ftr-422	197	1	it	it	PRON
ftr-422	197	2	is	be	AUX
ftr-422	197	3	the	the	DET
ftr-422	197	4	system	system	NOUN
ftr-422	197	5	in	in	ADP
ftr-422	197	6	use	use	NOUN
ftr-422	197	7	,	,	PUNCT
ftr-422	197	8	approved	approve	VERB
ftr-422	197	9	by	by	ADP
ftr-422	197	10	auditors	auditor	NOUN
ftr-422	197	11	who	who	PRON
ftr-422	197	12	certify	certify	VERB
ftr-422	197	13	to	to	ADP
ftr-422	197	14	the	the	DET
ftr-422	197	15	correctness	correctness	NOUN
ftr-422	197	16	of	of	ADP
ftr-422	197	17	his	his	PRON
ftr-422	197	18	financial	financial	ADJ
ftr-422	197	19	statements	statement	NOUN
ftr-422	197	20	which	which	PRON
ftr-422	197	21	are	be	AUX
ftr-422	197	22	the	the	DET
ftr-422	197	23	basis	basis	NOUN
ftr-422	197	24	of	of	ADP
ftr-422	197	25	his	his	PRON
ftr-422	197	26	credit	credit	NOUN
ftr-422	197	27	,	,	PUNCT
ftr-422	197	28	and	and	CCONJ
ftr-422	197	29	is	be	AUX
ftr-422	197	30	the	the	DET
ftr-422	197	31	system	system	NOUN
ftr-422	197	32	accepted	accept	VERB
ftr-422	197	33	by	by	ADP
ftr-422	197	34	his	his	PRON
ftr-422	197	35	bankers	banker	NOUN
ftr-422	197	36	for	for	ADP
ftr-422	197	37	all	all	DET
ftr-422	197	38	his	his	PRON
ftr-422	197	39	financial	financial	ADJ
ftr-422	197	40	transactions	transaction	NOUN
ftr-422	197	41	and	and	CCONJ
ftr-422	197	42	the	the	DET
ftr-422	197	43	only	only	ADJ
ftr-422	197	44	item	item	NOUN
ftr-422	197	45	which	which	PRON
ftr-422	197	46	would	would	AUX
ftr-422	197	47	not	not	PART
ftr-422	197	48	be	be	AUX
ftr-422	197	49	false	false	ADJ
ftr-422	197	50	and	and	CCONJ
ftr-422	197	51	misleading	misleading	ADJ
ftr-422	197	52	.	.	PUNCT
ftr-422	198	1	the	the	DET
ftr-422	198	2	securities	securities	PROPN
ftr-422	198	3	industry	industry	PROPN
ftr-422	198	4	association	association	NOUN
ftr-422	198	5	(	(	PUNCT
ftr-422	198	6	“	"	PUNCT
ftr-422	198	7	sia	sia	PROPN
ftr-422	198	8	”	"	PUNCT
ftr-422	198	9	)	)	PUNCT
ftr-422	198	10	suggested	suggest	VERB
ftr-422	198	11	that	that	SCONJ
ftr-422	198	12	:	:	PUNCT
ftr-422	198	13	[	[	X
ftr-422	198	14	t]he	t]he	X
ftr-422	198	15	methods	method	NOUN
ftr-422	198	16	used	use	VERB
ftr-422	198	17	for	for	ADP
ftr-422	198	18	financial	financial	ADJ
ftr-422	198	19	accounting	accounting	NOUN
ftr-422	198	20	and	and	CCONJ
ftr-422	198	21	other	other	ADJ
ftr-422	198	22	substantive	substantive	ADJ
ftr-422	198	23	non	non	ADJ
ftr-422	198	24	-	-	ADJ
ftr-422	198	25	tax	tax	ADJ
ftr-422	198	26	commercial	commercial	ADJ
ftr-422	198	27	purposes	purpose	NOUN
ftr-422	198	28	have	have	AUX
ftr-422	198	29	been	be	AUX
ftr-422	198	30	developed	develop	VERB
ftr-422	198	31	on	on	ADP
ftr-422	198	32	an	an	DET
ftr-422	198	33	objective	objective	ADJ
ftr-422	198	34	basis	basis	NOUN
ftr-422	198	35	,	,	PUNCT
ftr-422	198	36	without	without	ADP
ftr-422	198	37	systematic	systematic	ADJ
ftr-422	198	38	bias	bias	NOUN
ftr-422	198	39	,	,	PUNCT
ftr-422	198	40	and	and	CCONJ
ftr-422	198	41	clearly	clearly	ADV
ftr-422	198	42	reflect	reflect	VERB
ftr-422	198	43	the	the	DET
ftr-422	198	44	taxpayer	taxpayer	NOUN
ftr-422	198	45	’s	’s	PART
ftr-422	198	46	income.35	income.35	NOUN
ftr-422	198	47	these	these	DET
ftr-422	198	48	statements	statement	NOUN
ftr-422	198	49	are	be	AUX
ftr-422	198	50	particularly	particularly	ADV
ftr-422	198	51	true	true	ADJ
ftr-422	198	52	with	with	ADP
ftr-422	198	53	respect	respect	NOUN
ftr-422	198	54	to	to	ADP
ftr-422	198	55	financial	financial	ADJ
ftr-422	198	56	instruments	instrument	NOUN
ftr-422	198	57	,	,	PUNCT
ftr-422	198	58	because	because	SCONJ
ftr-422	198	59	financial	financial	ADJ
ftr-422	198	60	accounting	accounting	NOUN
ftr-422	198	61	rules	rule	NOUN
ftr-422	198	62	for	for	ADP
ftr-422	198	63	financial	financial	ADJ
ftr-422	198	64	instruments	instrument	NOUN
ftr-422	198	65	are	be	AUX
ftr-422	198	66	30	30	NUM
ftr-422	198	67	.	.	PUNCT
ftr-422	199	1	bank	bank	NOUN
ftr-422	199	2	one	one	NUM
ftr-422	199	3	,	,	PUNCT
ftr-422	199	4	120	120	NUM
ftr-422	199	5	t.c	t.c	PROPN
ftr-422	199	6	.	.	PUNCT
ftr-422	200	1	at	at	ADP
ftr-422	200	2	228	228	NUM
ftr-422	200	3	-	-	SYM
ftr-422	200	4	230	230	NUM
ftr-422	200	5	(	(	PUNCT
ftr-422	200	6	citing	cite	VERB
ftr-422	200	7	various	various	ADJ
ftr-422	200	8	commentators	commentator	NOUN
ftr-422	200	9	)	)	PUNCT
ftr-422	200	10	.	.	PUNCT
ftr-422	201	1	31	31	NUM
ftr-422	201	2	.	.	PUNCT
ftr-422	202	1	fas	fas	NOUN
ftr-422	202	2	133	133	NUM
ftr-422	202	3	,	,	PUNCT
ftr-422	202	4	supra	supra	PROPN
ftr-422	202	5	note	note	PROPN
ftr-422	202	6	18	18	NUM
ftr-422	202	7	,	,	PUNCT
ftr-422	202	8	¶	¶	NOUN
ftr-422	202	9	216	216	NUM
ftr-422	202	10	.	.	PUNCT
ftr-422	202	11	32	32	NUM
ftr-422	202	12	.	.	PUNCT
ftr-422	203	1	see	see	VERB
ftr-422	203	2	reporting	report	VERB
ftr-422	203	3	financial	financial	ADJ
ftr-422	203	4	instruments	instrument	NOUN
ftr-422	203	5	and	and	CCONJ
ftr-422	203	6	certain	certain	ADJ
ftr-422	203	7	related	related	ADJ
ftr-422	203	8	assets	asset	NOUN
ftr-422	203	9	and	and	CCONJ
ftr-422	203	10	liabilities	liability	NOUN
ftr-422	203	11	at	at	ADP
ftr-422	203	12	fair	fair	ADJ
ftr-422	203	13	value	value	NOUN
ftr-422	203	14	,	,	PUNCT
ftr-422	203	15	fasb	fasb	NOUN
ftr-422	203	16	preliminary	preliminary	ADJ
ftr-422	203	17	views	view	NOUN
ftr-422	203	18	(	(	PUNCT
ftr-422	203	19	norwalk	norwalk	NOUN
ftr-422	203	20	,	,	PUNCT
ftr-422	203	21	conn	conn	PROPN
ftr-422	203	22	.	.	PROPN
ftr-422	203	23	:	:	PUNCT
ftr-422	203	24	fasb	fasb	NOUN
ftr-422	203	25	,	,	PUNCT
ftr-422	203	26	1999	1999	NUM
ftr-422	203	27	)	)	PUNCT
ftr-422	203	28	.	.	PUNCT
ftr-422	204	1	33	33	NUM
ftr-422	204	2	.	.	PUNCT
ftr-422	205	1	cf	cf	NOUN
ftr-422	205	2	.	.	PUNCT
ftr-422	206	1	david	david	PROPN
ftr-422	206	2	weisbach	weisbach	PROPN
ftr-422	206	3	(	(	PUNCT
ftr-422	206	4	1999	1999	NUM
ftr-422	206	5	)	)	PUNCT
ftr-422	206	6	,	,	PUNCT
ftr-422	206	7	supra	supra	PROPN
ftr-422	206	8	note	note	PROPN
ftr-422	206	9	28	28	NUM
ftr-422	206	10	,	,	PUNCT
ftr-422	206	11	at	at	ADP
ftr-422	206	12	105	105	NUM
ftr-422	206	13	(	(	PUNCT
ftr-422	206	14	“	"	PUNCT
ftr-422	206	15	the	the	DET
ftr-422	206	16	problems	problem	NOUN
ftr-422	206	17	of	of	ADP
ftr-422	206	18	valuation	valuation	NOUN
ftr-422	206	19	and	and	CCONJ
ftr-422	206	20	liquidity	liquidity	NOUN
ftr-422	206	21	are	be	AUX
ftr-422	206	22	not	not	PART
ftr-422	206	23	sufficient	sufficient	ADJ
ftr-422	206	24	to	to	PART
ftr-422	206	25	overcome	overcome	VERB
ftr-422	206	26	the	the	DET
ftr-422	206	27	benefits	benefit	NOUN
ftr-422	206	28	.	.	PUNCT
ftr-422	206	29	”	"	PUNCT
ftr-422	207	1	)	)	PUNCT
ftr-422	207	2	34	34	NUM
ftr-422	207	3	.	.	PUNCT
ftr-422	207	4	1974	1974	NUM
ftr-422	207	5	-	-	SYM
ftr-422	207	6	1	1	NUM
ftr-422	207	7	c.b	c.b	PROPN
ftr-422	207	8	.	.	PROPN
ftr-422	207	9	23	23	NUM
ftr-422	207	10	.	.	X
ftr-422	208	1	35	35	NUM
ftr-422	208	2	.	.	PUNCT
ftr-422	209	1	sia	sia	PROPN
ftr-422	209	2	comments	comment	VERB
ftr-422	209	3	on	on	ADP
ftr-422	209	4	possible	possible	ADJ
ftr-422	209	5	securities	security	NOUN
ftr-422	209	6	and	and	CCONJ
ftr-422	209	7	commodities	commodity	NOUN
ftr-422	209	8	safe	safe	ADJ
ftr-422	209	9	harbor	harbor	NOUN
ftr-422	209	10	,	,	PUNCT
ftr-422	209	11	2003	2003	NUM
ftr-422	209	12	tnt	tnt	PROPN
ftr-422	209	13	177	177	NUM
ftr-422	209	14	-	-	SYM
ftr-422	209	15	39	39	NUM
ftr-422	209	16	(	(	PUNCT
ftr-422	209	17	sept	sept	PROPN
ftr-422	209	18	12	12	NUM
ftr-422	209	19	,	,	PUNCT
ftr-422	209	20	2003	2003	NUM
ftr-422	209	21	)	)	PUNCT
ftr-422	209	22	,	,	PUNCT
ftr-422	209	23	¶	¶	PROPN
ftr-422	209	24	28	28	NUM
ftr-422	209	25	.	.	PUNCT
ftr-422	210	1	2004	2004	NUM
ftr-422	210	2	]	]	PUNCT
ftr-422	210	3	book	book	NOUN
ftr-422	210	4	tax	tax	NOUN
ftr-422	210	5	conformity	conformity	NOUN
ftr-422	210	6	for	for	ADP
ftr-422	210	7	financial	financial	ADJ
ftr-422	210	8	instruments	instrument	NOUN
ftr-422	210	9	685	685	NUM
ftr-422	210	10	more	more	ADV
ftr-422	210	11	simple	simple	ADJ
ftr-422	210	12	,	,	PUNCT
ftr-422	210	13	neutral	neutral	ADJ
ftr-422	210	14	,	,	PUNCT
ftr-422	210	15	and	and	CCONJ
ftr-422	210	16	coherent	coherent	ADJ
ftr-422	210	17	than	than	SCONJ
ftr-422	210	18	are	be	AUX
ftr-422	210	19	tax	tax	NOUN
ftr-422	210	20	rules	rule	NOUN
ftr-422	210	21	.	.	PUNCT
ftr-422	211	1	in	in	ADP
ftr-422	211	2	particular,36	particular,36	NOUN
ftr-422	211	3	37	37	NUM
ftr-422	211	4	accounting	accounting	NOUN
ftr-422	211	5	rules	rule	NOUN
ftr-422	211	6	apply	apply	VERB
ftr-422	211	7	a	a	DET
ftr-422	211	8	uniform	uniform	ADJ
ftr-422	211	9	approach	approach	NOUN
ftr-422	211	10	to	to	ADP
ftr-422	211	11	financial	financial	ADJ
ftr-422	211	12	instruments	instrument	NOUN
ftr-422	211	13	,	,	PUNCT
ftr-422	211	14	as38	as38	PROPN
ftr-422	211	15	opposed	oppose	VERB
ftr-422	211	16	to	to	ADP
ftr-422	211	17	tax	tax	NOUN
ftr-422	211	18	rules	rule	NOUN
ftr-422	211	19	,	,	PUNCT
ftr-422	211	20	where	where	SCONJ
ftr-422	211	21	different	different	ADJ
ftr-422	211	22	taxpayers	taxpayer	NOUN
ftr-422	211	23	and	and	CCONJ
ftr-422	211	24	different	different	ADJ
ftr-422	211	25	instruments	instrument	NOUN
ftr-422	211	26	are	be	AUX
ftr-422	211	27	subject	subject	ADJ
ftr-422	211	28	to	to	ADP
ftr-422	211	29	different	different	ADJ
ftr-422	211	30	rules	rule	NOUN
ftr-422	211	31	.	.	PUNCT
ftr-422	212	1	as	as	SCONJ
ftr-422	212	2	three	three	NUM
ftr-422	212	3	leading	lead	VERB
ftr-422	212	4	accounting	accounting	NOUN
ftr-422	212	5	commentators	commentator	NOUN
ftr-422	212	6	indicate	indicate	VERB
ftr-422	212	7	:	:	PUNCT
ftr-422	212	8	“	"	PUNCT
ftr-422	212	9	debt	debt	NOUN
ftr-422	212	10	securities	security	NOUN
ftr-422	212	11	are	be	AUX
ftr-422	212	12	reported	report	VERB
ftr-422	212	13	at	at	ADP
ftr-422	212	14	fair	fair	ADJ
ftr-422	212	15	value	value	NOUN
ftr-422	212	16	not	not	PART
ftr-422	212	17	only	only	ADV
ftr-422	212	18	because	because	SCONJ
ftr-422	212	19	the	the	DET
ftr-422	212	20	information	information	NOUN
ftr-422	212	21	is	be	AUX
ftr-422	212	22	relevant	relevant	ADJ
ftr-422	212	23	,	,	PUNCT
ftr-422	212	24	but	but	CCONJ
ftr-422	212	25	also	also	ADV
ftr-422	212	26	because	because	SCONJ
ftr-422	212	27	it	it	PRON
ftr-422	212	28	is	be	AUX
ftr-422	212	29	reliable	reliable	ADJ
ftr-422	212	30	.	.	PUNCT
ftr-422	213	1	”39	”39	PROPN
ftr-422	213	2	3	3	NUM
ftr-422	213	3	.	.	PUNCT
ftr-422	214	1	reducing	reduce	VERB
ftr-422	214	2	administrative	administrative	ADJ
ftr-422	214	3	burden	burden	NOUN
ftr-422	214	4	from	from	ADP
ftr-422	214	5	a	a	DET
ftr-422	214	6	tax	tax	NOUN
ftr-422	214	7	compliance	compliance	NOUN
ftr-422	214	8	perspective	perspective	NOUN
ftr-422	214	9	,	,	PUNCT
ftr-422	214	10	book	book	NOUN
ftr-422	214	11	-	-	PUNCT
ftr-422	214	12	tax	tax	NOUN
ftr-422	214	13	conformity	conformity	NOUN
ftr-422	214	14	for	for	ADP
ftr-422	214	15	financial	financial	ADJ
ftr-422	214	16	instruments	instrument	NOUN
ftr-422	214	17	is	be	AUX
ftr-422	214	18	welcomed	welcome	VERB
ftr-422	214	19	.	.	PUNCT
ftr-422	215	1	one	one	NUM
ftr-422	215	2	of	of	ADP
ftr-422	215	3	the	the	DET
ftr-422	215	4	arguments	argument	NOUN
ftr-422	215	5	for	for	ADP
ftr-422	215	6	conformity	conformity	NOUN
ftr-422	215	7	that	that	PRON
ftr-422	215	8	was	be	AUX
ftr-422	215	9	made	make	VERB
ftr-422	215	10	by	by	ADP
ftr-422	215	11	the	the	DET
ftr-422	215	12	international	international	ADJ
ftr-422	215	13	swaps	swap	NOUN
ftr-422	215	14	and	and	CCONJ
ftr-422	215	15	derivatives	derivative	NOUN
ftr-422	215	16	association	association	NOUN
ftr-422	215	17	(	(	PUNCT
ftr-422	215	18	“	"	PUNCT
ftr-422	215	19	isda	isda	NOUN
ftr-422	215	20	”	"	PUNCT
ftr-422	215	21	)	)	PUNCT
ftr-422	215	22	in	in	ADP
ftr-422	215	23	its	its	PRON
ftr-422	215	24	comments	comment	NOUN
ftr-422	215	25	to	to	ADP
ftr-422	215	26	the	the	DET
ftr-422	215	27	anprm	anprm	NOUN
ftr-422	215	28	is	be	AUX
ftr-422	215	29	the	the	DET
ftr-422	215	30	reduction	reduction	NOUN
ftr-422	215	31	in	in	ADP
ftr-422	215	32	costs	cost	NOUN
ftr-422	215	33	associated	associate	VERB
ftr-422	215	34	with	with	ADP
ftr-422	215	35	the	the	DET
ftr-422	215	36	adoption	adoption	NOUN
ftr-422	215	37	of	of	ADP
ftr-422	215	38	conformity	conformity	NOUN
ftr-422	215	39	rules	rule	NOUN
ftr-422	215	40	.	.	PUNCT
ftr-422	216	1	in	in	ADP
ftr-422	216	2	particular	particular	ADJ
ftr-422	216	3	,	,	PUNCT
ftr-422	216	4	banking	banking	NOUN
ftr-422	216	5	and	and	CCONJ
ftr-422	216	6	financial	financial	ADJ
ftr-422	216	7	institutions	institution	NOUN
ftr-422	216	8	will40	will40	VERB
ftr-422	216	9	greatly	greatly	ADV
ftr-422	216	10	benefit	benefit	VERB
ftr-422	216	11	from	from	ADP
ftr-422	216	12	using	use	VERB
ftr-422	216	13	gaap	gaap	NOUN
ftr-422	216	14	as	as	ADP
ftr-422	216	15	the	the	DET
ftr-422	216	16	basis	basis	NOUN
ftr-422	216	17	for	for	ADP
ftr-422	216	18	the	the	DET
ftr-422	216	19	taxation	taxation	NOUN
ftr-422	216	20	of	of	ADP
ftr-422	216	21	financial	financial	ADJ
ftr-422	216	22	instruments	instrument	NOUN
ftr-422	216	23	because	because	SCONJ
ftr-422	216	24	it	it	PRON
ftr-422	216	25	will	will	AUX
ftr-422	216	26	alleviate	alleviate	VERB
ftr-422	216	27	some	some	PRON
ftr-422	216	28	of	of	ADP
ftr-422	216	29	the	the	DET
ftr-422	216	30	hardship	hardship	NOUN
ftr-422	216	31	involved	involve	VERB
ftr-422	216	32	in	in	ADP
ftr-422	216	33	valuation	valuation	NOUN
ftr-422	216	34	of	of	ADP
ftr-422	216	35	different	different	ADJ
ftr-422	216	36	types	type	NOUN
ftr-422	216	37	of	of	ADP
ftr-422	216	38	securities	security	NOUN
ftr-422	216	39	and	and	CCONJ
ftr-422	216	40	commodities	commodity	NOUN
ftr-422	216	41	by	by	ADP
ftr-422	216	42	setting	set	VERB
ftr-422	216	43	forth	forth	ADP
ftr-422	216	44	a	a	DET
ftr-422	216	45	unified	unified	ADJ
ftr-422	216	46	standard	standard	NOUN
ftr-422	216	47	.	.	PUNCT
ftr-422	217	1	accounting	account	VERB
ftr-422	217	2	for	for	ADP
ftr-422	217	3	financial	financial	ADJ
ftr-422	217	4	instruments	instrument	NOUN
ftr-422	217	5	requires	require	VERB
ftr-422	217	6	a	a	DET
ftr-422	217	7	tremendous	tremendous	ADJ
ftr-422	217	8	amount41	amount41	NOUN
ftr-422	217	9	of	of	ADP
ftr-422	217	10	time	time	NOUN
ftr-422	217	11	and	and	CCONJ
ftr-422	217	12	expertise	expertise	NOUN
ftr-422	217	13	,	,	PUNCT
ftr-422	217	14	and	and	CCONJ
ftr-422	217	15	creating	create	VERB
ftr-422	217	16	one	one	NUM
ftr-422	217	17	single	single	ADJ
ftr-422	217	18	reporting	reporting	NOUN
ftr-422	217	19	mechanism	mechanism	NOUN
ftr-422	217	20	for	for	ADP
ftr-422	217	21	book	book	NOUN
ftr-422	217	22	and	and	CCONJ
ftr-422	217	23	tax	tax	NOUN
ftr-422	217	24	will	will	AUX
ftr-422	217	25	alleviate	alleviate	VERB
ftr-422	217	26	the	the	DET
ftr-422	217	27	burden	burden	NOUN
ftr-422	217	28	of	of	ADP
ftr-422	217	29	formulating	formulate	VERB
ftr-422	217	30	two	two	NUM
ftr-422	217	31	separate	separate	ADJ
ftr-422	217	32	statements	statement	NOUN
ftr-422	217	33	.	.	PUNCT
ftr-422	218	1	4	4	X
ftr-422	218	2	.	.	X
ftr-422	218	3	book	book	NOUN
ftr-422	218	4	-	-	PUNCT
ftr-422	218	5	tax	tax	NOUN
ftr-422	218	6	conformity	conformity	NOUN
ftr-422	218	7	for	for	ADP
ftr-422	218	8	financial	financial	ADJ
ftr-422	218	9	instruments	instrument	NOUN
ftr-422	218	10	in	in	ADP
ftr-422	218	11	other	other	ADJ
ftr-422	218	12	countries	country	NOUN
ftr-422	218	13	in	in	ADP
ftr-422	218	14	addition	addition	NOUN
ftr-422	218	15	to	to	ADP
ftr-422	218	16	the	the	DET
ftr-422	218	17	growing	grow	VERB
ftr-422	218	18	convergence	convergence	NOUN
ftr-422	218	19	in	in	ADP
ftr-422	218	20	accounting	accounting	NOUN
ftr-422	218	21	and	and	CCONJ
ftr-422	218	22	tax	tax	NOUN
ftr-422	218	23	principles	principle	NOUN
ftr-422	218	24	,	,	PUNCT
ftr-422	218	25	several	several	ADJ
ftr-422	218	26	countries	country	NOUN
ftr-422	218	27	have	have	AUX
ftr-422	218	28	particularly	particularly	ADV
ftr-422	218	29	moved	move	VERB
ftr-422	218	30	towards	towards	ADP
ftr-422	218	31	book	book	NOUN
ftr-422	218	32	-	-	PUNCT
ftr-422	218	33	tax	tax	NOUN
ftr-422	218	34	conformity	conformity	NOUN
ftr-422	218	35	for	for	ADP
ftr-422	218	36	financial	financial	ADJ
ftr-422	218	37	instruments	instrument	NOUN
ftr-422	218	38	.	.	PUNCT
ftr-422	219	1	36	36	NUM
ftr-422	219	2	.	.	PUNCT
ftr-422	220	1	former	former	ADJ
ftr-422	220	2	assistant	assistant	ADJ
ftr-422	220	3	treasury	treasury	PROPN
ftr-422	220	4	secretary	secretary	PROPN
ftr-422	220	5	for	for	ADP
ftr-422	220	6	tax	tax	NOUN
ftr-422	220	7	policy	policy	NOUN
ftr-422	220	8	pamela	pamela	PROPN
ftr-422	220	9	olson	olson	PROPN
ftr-422	220	10	,	,	PUNCT
ftr-422	220	11	in	in	ADP
ftr-422	220	12	emphasizing	emphasize	VERB
ftr-422	220	13	the	the	DET
ftr-422	220	14	need	need	NOUN
ftr-422	220	15	for	for	ADP
ftr-422	220	16	tax	tax	NOUN
ftr-422	220	17	simplification	simplification	NOUN
ftr-422	220	18	,	,	PUNCT
ftr-422	220	19	stated	state	VERB
ftr-422	220	20	that	that	SCONJ
ftr-422	220	21	“	"	PUNCT
ftr-422	220	22	[	[	X
ftr-422	220	23	w]e	w]e	NOUN
ftr-422	220	24	have	have	VERB
ftr-422	220	25	complicated	complicate	VERB
ftr-422	220	26	compliance	compliance	NOUN
ftr-422	220	27	by	by	ADP
ftr-422	220	28	legislating	legislate	VERB
ftr-422	220	29	detailed	detailed	ADJ
ftr-422	220	30	rules	rule	NOUN
ftr-422	220	31	on	on	ADP
ftr-422	220	32	the	the	DET
ftr-422	220	33	calculation	calculation	NOUN
ftr-422	220	34	of	of	ADP
ftr-422	220	35	taxable	taxable	ADJ
ftr-422	220	36	income	income	NOUN
ftr-422	220	37	that	that	PRON
ftr-422	220	38	differ	differ	VERB
ftr-422	220	39	from	from	ADP
ftr-422	220	40	the	the	DET
ftr-422	220	41	rules	rule	NOUN
ftr-422	220	42	used	use	VERB
ftr-422	220	43	to	to	PART
ftr-422	220	44	calculate	calculate	VERB
ftr-422	220	45	book	book	NOUN
ftr-422	220	46	income	income	NOUN
ftr-422	220	47	,	,	PUNCT
ftr-422	220	48	creating	create	VERB
ftr-422	220	49	inevitable	inevitable	ADJ
ftr-422	220	50	disparities	disparity	NOUN
ftr-422	220	51	that	that	PRON
ftr-422	220	52	undermine	undermine	VERB
ftr-422	220	53	confidence	confidence	NOUN
ftr-422	220	54	in	in	ADP
ftr-422	220	55	our	our	PRON
ftr-422	220	56	tax	tax	NOUN
ftr-422	220	57	and	and	CCONJ
ftr-422	220	58	financial	financial	ADJ
ftr-422	220	59	accounting	accounting	NOUN
ftr-422	220	60	systems	system	NOUN
ftr-422	220	61	.	.	PUNCT
ftr-422	220	62	”	"	PUNCT
ftr-422	221	1	see	see	VERB
ftr-422	221	2	olson	olson	PROPN
ftr-422	221	3	’s	’s	PART
ftr-422	221	4	tax	tax	NOUN
ftr-422	221	5	policy	policy	NOUN
ftr-422	221	6	speech	speech	NOUN
ftr-422	221	7	at	at	ADP
ftr-422	221	8	tei	tei	NOUN
ftr-422	221	9	in	in	ADP
ftr-422	221	10	new	new	PROPN
ftr-422	221	11	york	york	PROPN
ftr-422	221	12	,	,	PUNCT
ftr-422	221	13	2002	2002	NUM
ftr-422	221	14	tnt	tnt	PROPN
ftr-422	221	15	244	244	NUM
ftr-422	221	16	-	-	SYM
ftr-422	221	17	35	35	NUM
ftr-422	221	18	(	(	PUNCT
ftr-422	221	19	dec.18	dec.18	PROPN
ftr-422	221	20	,	,	PUNCT
ftr-422	221	21	2002	2002	NUM
ftr-422	221	22	)	)	PUNCT
ftr-422	221	23	.	.	PUNCT
ftr-422	222	1	37	37	NUM
ftr-422	222	2	.	.	PUNCT
ftr-422	223	1	rosenthal	rosenthal	NOUN
ftr-422	223	2	and	and	CCONJ
ftr-422	223	3	price	price	NOUN
ftr-422	223	4	,	,	PUNCT
ftr-422	223	5	supra	supra	PROPN
ftr-422	223	6	note	note	NOUN
ftr-422	223	7	17	17	NUM
ftr-422	223	8	,	,	PUNCT
ftr-422	223	9	at	at	ADP
ftr-422	223	10	906	906	NUM
ftr-422	223	11	.	.	PUNCT
ftr-422	223	12	38	38	NUM
ftr-422	223	13	.	.	PUNCT
ftr-422	224	1	for	for	ADP
ftr-422	224	2	example	example	NOUN
ftr-422	224	3	,	,	PUNCT
ftr-422	224	4	all	all	DET
ftr-422	224	5	derivatives	derivative	NOUN
ftr-422	224	6	are	be	AUX
ftr-422	224	7	subject	subject	ADJ
ftr-422	224	8	to	to	ADP
ftr-422	224	9	mark	mark	NOUN
ftr-422	224	10	-	-	PUNCT
ftr-422	224	11	to	to	ADP
ftr-422	224	12	-	-	PUNCT
ftr-422	224	13	market	market	NOUN
ftr-422	224	14	.	.	PUNCT
ftr-422	225	1	39	39	NUM
ftr-422	225	2	.	.	PUNCT
ftr-422	226	1	donald	donald	PROPN
ftr-422	226	2	kieso	kieso	PROPN
ftr-422	226	3	,	,	PUNCT
ftr-422	226	4	jerry	jerry	PROPN
ftr-422	226	5	weygandt	weygandt	PROPN
ftr-422	226	6	and	and	CCONJ
ftr-422	226	7	terry	terry	PROPN
ftr-422	226	8	warfield	warfield	PROPN
ftr-422	226	9	,	,	PUNCT
ftr-422	226	10	intermediate	intermediate	ADJ
ftr-422	226	11	accounting	accounting	NOUN
ftr-422	226	12	(	(	PUNCT
ftr-422	226	13	11th	11th	ADJ
ftr-422	226	14	ed	ed	NOUN
ftr-422	226	15	.	.	PUNCT
ftr-422	226	16	2004	2004	NUM
ftr-422	226	17	)	)	PUNCT
ftr-422	226	18	at	at	ADP
ftr-422	226	19	837	837	NUM
ftr-422	226	20	.	.	PUNCT
ftr-422	226	21	40	40	NUM
ftr-422	226	22	.	.	PUNCT
ftr-422	227	1	isda	isda	PROPN
ftr-422	227	2	comments	comment	NOUN
ftr-422	227	3	on	on	ADP
ftr-422	227	4	possible	possible	ADJ
ftr-422	227	5	securities	security	NOUN
ftr-422	227	6	and	and	CCONJ
ftr-422	227	7	commodities	commodity	NOUN
ftr-422	227	8	safe	safe	ADJ
ftr-422	227	9	harbor	harbor	NOUN
ftr-422	227	10	,	,	PUNCT
ftr-422	227	11	2003	2003	NUM
ftr-422	227	12	tnt	tnt	PROPN
ftr-422	227	13	189	189	NUM
ftr-422	227	14	-	-	SYM
ftr-422	227	15	22	22	NUM
ftr-422	227	16	(	(	PUNCT
ftr-422	227	17	aug	aug	PROPN
ftr-422	227	18	.	.	PROPN
ftr-422	227	19	04	04	NUM
ftr-422	227	20	,	,	PUNCT
ftr-422	227	21	2003	2003	NUM
ftr-422	227	22	)	)	PUNCT
ftr-422	227	23	,	,	PUNCT
ftr-422	227	24	¶	¶	PROPN
ftr-422	227	25	21	21	NUM
ftr-422	227	26	.	.	PUNCT
ftr-422	228	1	isda	isda	PROPN
ftr-422	228	2	believes	believe	VERB
ftr-422	228	3	that	that	SCONJ
ftr-422	228	4	allowing	allow	VERB
ftr-422	228	5	book	book	NOUN
ftr-422	228	6	-	-	PUNCT
ftr-422	228	7	tax	tax	NOUN
ftr-422	228	8	conformity	conformity	NOUN
ftr-422	228	9	for	for	ADP
ftr-422	228	10	over	over	ADP
ftr-422	228	11	-	-	PUNCT
ftr-422	228	12	the	the	DET
ftr-422	228	13	-	-	PUNCT
ftr-422	228	14	counter	counter	NOUN
ftr-422	228	15	(	(	PUNCT
ftr-422	228	16	otc	otc	PROPN
ftr-422	228	17	)	)	PUNCT
ftr-422	228	18	derivatives	derivative	NOUN
ftr-422	228	19	contracts	contract	NOUN
ftr-422	228	20	will	will	AUX
ftr-422	228	21	avoid	avoid	VERB
ftr-422	228	22	substantial	substantial	ADJ
ftr-422	228	23	costs	cost	NOUN
ftr-422	228	24	for	for	ADP
ftr-422	228	25	both	both	CCONJ
ftr-422	228	26	the	the	DET
ftr-422	228	27	irs	irs	PROPN
ftr-422	228	28	and	and	CCONJ
ftr-422	228	29	dealers	dealer	NOUN
ftr-422	228	30	.	.	PUNCT
ftr-422	229	1	if	if	SCONJ
ftr-422	229	2	dealers	dealer	NOUN
ftr-422	229	3	are	be	AUX
ftr-422	229	4	not	not	PART
ftr-422	229	5	permitted	permit	VERB
ftr-422	229	6	to	to	PART
ftr-422	229	7	value	value	VERB
ftr-422	229	8	their	their	PRON
ftr-422	229	9	otc	otc	ADJ
ftr-422	229	10	derivatives	derivative	NOUN
ftr-422	229	11	in	in	ADP
ftr-422	229	12	the	the	DET
ftr-422	229	13	same	same	ADJ
ftr-422	229	14	way	way	NOUN
ftr-422	229	15	they	they	PRON
ftr-422	229	16	do	do	VERB
ftr-422	229	17	under	under	ADP
ftr-422	229	18	gaap	gaap	NOUN
ftr-422	229	19	for	for	ADP
ftr-422	229	20	financial	financial	ADJ
ftr-422	229	21	reporting	reporting	NOUN
ftr-422	229	22	purposes	purpose	NOUN
ftr-422	229	23	,	,	PUNCT
ftr-422	229	24	the	the	DET
ftr-422	229	25	result	result	NOUN
ftr-422	229	26	will	will	AUX
ftr-422	229	27	be	be	AUX
ftr-422	229	28	endless	endless	ADJ
ftr-422	229	29	disputes	dispute	NOUN
ftr-422	229	30	as	as	ADP
ftr-422	229	31	to	to	ADP
ftr-422	229	32	the	the	DET
ftr-422	229	33	value	value	NOUN
ftr-422	229	34	of	of	ADP
ftr-422	229	35	particular	particular	ADJ
ftr-422	229	36	positions	position	NOUN
ftr-422	229	37	and	and	CCONJ
ftr-422	229	38	the	the	DET
ftr-422	229	39	propriety	propriety	NOUN
ftr-422	229	40	of	of	ADP
ftr-422	229	41	particular	particular	ADJ
ftr-422	229	42	valuation	valuation	NOUN
ftr-422	229	43	practices	practice	NOUN
ftr-422	229	44	.	.	PUNCT
ftr-422	230	1	41	41	NUM
ftr-422	230	2	.	.	PUNCT
ftr-422	231	1	see	see	VERB
ftr-422	231	2	generally	generally	ADV
ftr-422	231	3	munro	munro	PROPN
ftr-422	231	4	and	and	CCONJ
ftr-422	231	5	keinan	keinan	PROPN
ftr-422	231	6	,	,	PUNCT
ftr-422	231	7	supra	supra	PROPN
ftr-422	231	8	note	note	NOUN
ftr-422	231	9	23	23	NUM
ftr-422	231	10	.	.	PUNCT
ftr-422	232	1	686	686	NUM
ftr-422	232	2	florida	florida	PROPN
ftr-422	232	3	tax	tax	NOUN
ftr-422	232	4	review	review	NOUN
ftr-422	232	5	[	[	X
ftr-422	232	6	vol.6:7	vol.6:7	NOUN
ftr-422	232	7	as	as	SCONJ
ftr-422	232	8	stated	state	VERB
ftr-422	232	9	by	by	ADP
ftr-422	232	10	isda	isda	NOUN
ftr-422	232	11	:	:	PUNCT
ftr-422	232	12	[	[	X
ftr-422	232	13	a	a	X
ftr-422	232	14	]	]	X
ftr-422	232	15	number	number	NOUN
ftr-422	232	16	of	of	ADP
ftr-422	232	17	other	other	ADJ
ftr-422	232	18	major	major	ADJ
ftr-422	232	19	industrial	industrial	ADJ
ftr-422	232	20	countries	country	NOUN
ftr-422	232	21	require	require	VERB
ftr-422	232	22	securities	security	NOUN
ftr-422	232	23	dealers	dealer	NOUN
ftr-422	232	24	to	to	PART
ftr-422	232	25	compute	compute	VERB
ftr-422	232	26	their	their	PRON
ftr-422	232	27	income	income	NOUN
ftr-422	232	28	for	for	ADP
ftr-422	232	29	tax	tax	NOUN
ftr-422	232	30	purposes	purpose	NOUN
ftr-422	232	31	based	base	VERB
ftr-422	232	32	on	on	ADP
ftr-422	232	33	their	their	PRON
ftr-422	232	34	income	income	NOUN
ftr-422	232	35	as	as	SCONJ
ftr-422	232	36	determined	determine	VERB
ftr-422	232	37	for	for	ADP
ftr-422	232	38	financial	financial	ADJ
ftr-422	232	39	reporting	reporting	NOUN
ftr-422	232	40	purposes	purpose	NOUN
ftr-422	232	41	.	.	PUNCT
ftr-422	233	1	if	if	SCONJ
ftr-422	233	2	the	the	DET
ftr-422	233	3	united	united	PROPN
ftr-422	233	4	states	states	PROPN
ftr-422	233	5	uses	use	VERB
ftr-422	233	6	the	the	DET
ftr-422	233	7	same	same	ADJ
ftr-422	233	8	approach	approach	NOUN
ftr-422	233	9	,	,	PUNCT
ftr-422	233	10	it	it	PRON
ftr-422	233	11	will	will	AUX
ftr-422	233	12	be	be	AUX
ftr-422	233	13	starting	start	VERB
ftr-422	233	14	with	with	ADP
ftr-422	233	15	the	the	DET
ftr-422	233	16	same	same	ADJ
ftr-422	233	17	base	base	NOUN
ftr-422	233	18	these	these	DET
ftr-422	233	19	other	other	ADJ
ftr-422	233	20	countries	country	NOUN
ftr-422	233	21	do	do	VERB
ftr-422	233	22	in	in	ADP
ftr-422	233	23	allocating	allocate	VERB
ftr-422	233	24	income	income	NOUN
ftr-422	233	25	of	of	ADP
ftr-422	233	26	a	a	DET
ftr-422	233	27	global	global	ADJ
ftr-422	233	28	dealing	deal	VERB
ftr-422	233	29	operation	operation	NOUN
ftr-422	233	30	among	among	ADP
ftr-422	233	31	the	the	DET
ftr-422	233	32	different	different	ADJ
ftr-422	233	33	jurisdictions	jurisdiction	NOUN
ftr-422	233	34	in	in	ADP
ftr-422	233	35	which	which	PRON
ftr-422	233	36	the	the	DET
ftr-422	233	37	operation	operation	NOUN
ftr-422	233	38	is	be	AUX
ftr-422	233	39	conducted	conduct	VERB
ftr-422	233	40	.	.	PUNCT
ftr-422	234	1	if	if	SCONJ
ftr-422	234	2	the	the	DET
ftr-422	234	3	united	united	PROPN
ftr-422	234	4	states	states	PROPN
ftr-422	234	5	does	do	AUX
ftr-422	234	6	not	not	PART
ftr-422	234	7	start	start	VERB
ftr-422	234	8	with	with	ADP
ftr-422	234	9	the	the	DET
ftr-422	234	10	same	same	ADJ
ftr-422	234	11	base	base	NOUN
ftr-422	234	12	as	as	ADP
ftr-422	234	13	its	its	PRON
ftr-422	234	14	trading	trading	NOUN
ftr-422	234	15	partners	partner	NOUN
ftr-422	234	16	,	,	PUNCT
ftr-422	234	17	a	a	DET
ftr-422	234	18	securities	security	NOUN
ftr-422	234	19	dealer	dealer	NOUN
ftr-422	234	20	would	would	AUX
ftr-422	234	21	be	be	AUX
ftr-422	234	22	subject	subject	ADJ
ftr-422	234	23	to	to	ADP
ftr-422	234	24	tax	tax	NOUN
ftr-422	234	25	on	on	ADP
ftr-422	234	26	more	more	ADJ
ftr-422	234	27	(	(	PUNCT
ftr-422	234	28	or	or	CCONJ
ftr-422	234	29	less	less	ADJ
ftr-422	234	30	)	)	PUNCT
ftr-422	234	31	than	than	ADP
ftr-422	234	32	100	100	NUM
ftr-422	234	33	%	%	NOUN
ftr-422	234	34	of	of	ADP
ftr-422	234	35	its	its	PRON
ftr-422	234	36	worldwide	worldwide	ADJ
ftr-422	234	37	income	income	NOUN
ftr-422	234	38	in	in	ADP
ftr-422	234	39	a	a	DET
ftr-422	234	40	particular	particular	ADJ
ftr-422	234	41	year	year	NOUN
ftr-422	234	42	,	,	PUNCT
ftr-422	234	43	even	even	ADV
ftr-422	234	44	if	if	SCONJ
ftr-422	234	45	all	all	DET
ftr-422	234	46	jurisdictions	jurisdiction	NOUN
ftr-422	234	47	use	use	VERB
ftr-422	234	48	the	the	DET
ftr-422	234	49	same	same	ADJ
ftr-422	234	50	method	method	NOUN
ftr-422	234	51	for	for	ADP
ftr-422	234	52	allocating	allocate	VERB
ftr-422	234	53	that	that	DET
ftr-422	234	54	income	income	NOUN
ftr-422	234	55	.	.	PUNCT
ftr-422	235	1	in	in	ADP
ftr-422	235	2	contrast	contrast	NOUN
ftr-422	235	3	,	,	PUNCT
ftr-422	235	4	use	use	NOUN
ftr-422	235	5	by	by	ADP
ftr-422	235	6	all	all	DET
ftr-422	235	7	countries	country	NOUN
ftr-422	235	8	of	of	ADP
ftr-422	235	9	the	the	DET
ftr-422	235	10	same	same	ADJ
ftr-422	235	11	base	base	NOUN
ftr-422	235	12	would	would	AUX
ftr-422	235	13	eliminate	eliminate	VERB
ftr-422	235	14	one	one	NUM
ftr-422	235	15	major	major	ADJ
ftr-422	235	16	potential	potential	ADJ
ftr-422	235	17	source	source	NOUN
ftr-422	235	18	of	of	ADP
ftr-422	235	19	over	over	ADP
ftr-422	235	20	or	or	CCONJ
ftr-422	235	21	under	under	ADP
ftr-422	235	22	taxation	taxation	NOUN
ftr-422	235	23	of	of	ADP
ftr-422	235	24	a	a	DET
ftr-422	235	25	dealer	dealer	NOUN
ftr-422	235	26	taxable	taxable	ADJ
ftr-422	235	27	in	in	ADP
ftr-422	235	28	a	a	DET
ftr-422	235	29	number	number	NOUN
ftr-422	235	30	of	of	ADP
ftr-422	235	31	different	different	ADJ
ftr-422	235	32	jurisdictions.42	jurisdictions.42	NOUN
ftr-422	235	33	most	most	ADV
ftr-422	235	34	notably	notably	ADV
ftr-422	235	35	,	,	PUNCT
ftr-422	235	36	recent	recent	ADJ
ftr-422	235	37	tax	tax	NOUN
ftr-422	235	38	legislation	legislation	NOUN
ftr-422	235	39	in	in	ADP
ftr-422	235	40	england	england	PROPN
ftr-422	235	41	has	have	AUX
ftr-422	235	42	aligned	align	VERB
ftr-422	235	43	tax	tax	NOUN
ftr-422	235	44	treatment	treatment	NOUN
ftr-422	235	45	of	of	ADP
ftr-422	235	46	financial	financial	ADJ
ftr-422	235	47	instruments	instrument	NOUN
ftr-422	235	48	with	with	ADP
ftr-422	235	49	that	that	PRON
ftr-422	235	50	reported	report	VERB
ftr-422	235	51	in	in	ADP
ftr-422	235	52	the	the	DET
ftr-422	235	53	financial	financial	ADJ
ftr-422	235	54	statements	statement	NOUN
ftr-422	235	55	.	.	PUNCT
ftr-422	236	1	in	in	ADP
ftr-422	236	2	spain	spain	PROPN
ftr-422	236	3	,	,	PUNCT
ftr-422	236	4	corporate	corporate	ADJ
ftr-422	236	5	tax	tax	NOUN
ftr-422	236	6	rules	rule	NOUN
ftr-422	236	7	follow	follow	VERB
ftr-422	236	8	accounting	accounting	NOUN
ftr-422	236	9	principles	principle	NOUN
ftr-422	236	10	,	,	PUNCT
ftr-422	236	11	and	and	CCONJ
ftr-422	236	12	one43	one43	NOUN
ftr-422	236	13	commentator	commentator	NOUN
ftr-422	236	14	suggested	suggest	VERB
ftr-422	236	15	that	that	SCONJ
ftr-422	236	16	when	when	SCONJ
ftr-422	236	17	the	the	DET
ftr-422	236	18	accounting	accounting	NOUN
ftr-422	236	19	guidelines	guideline	NOUN
ftr-422	236	20	for	for	ADP
ftr-422	236	21	financial	financial	ADJ
ftr-422	236	22	instruments	instrument	NOUN
ftr-422	236	23	are	be	AUX
ftr-422	236	24	finalized	finalize	VERB
ftr-422	236	25	,	,	PUNCT
ftr-422	236	26	the	the	DET
ftr-422	236	27	tax	tax	NOUN
ftr-422	236	28	rules	rule	NOUN
ftr-422	236	29	would	would	AUX
ftr-422	236	30	follow	follow	VERB
ftr-422	236	31	.	.	PUNCT
ftr-422	237	1	finally	finally	ADV
ftr-422	237	2	,	,	PUNCT
ftr-422	237	3	a	a	DET
ftr-422	237	4	similar44	similar44	NOUN
ftr-422	237	5	approach	approach	NOUN
ftr-422	237	6	has	have	AUX
ftr-422	237	7	been	be	AUX
ftr-422	237	8	proposed	propose	VERB
ftr-422	237	9	in	in	ADP
ftr-422	237	10	australia.45	australia.45	PROPN
ftr-422	237	11	5	5	NUM
ftr-422	237	12	.	.	PUNCT
ftr-422	237	13	reduce	reduce	VERB
ftr-422	237	14	incentives	incentive	NOUN
ftr-422	237	15	to	to	PART
ftr-422	237	16	enter	enter	VERB
ftr-422	237	17	into	into	ADP
ftr-422	237	18	tax	tax	NOUN
ftr-422	237	19	shelters	shelter	NOUN
ftr-422	237	20	in	in	ADP
ftr-422	237	21	its	its	PRON
ftr-422	237	22	july	july	PROPN
ftr-422	237	23	1999	1999	NUM
ftr-422	237	24	report	report	NOUN
ftr-422	237	25	on	on	ADP
ftr-422	237	26	tax	tax	NOUN
ftr-422	237	27	shelters	shelter	NOUN
ftr-422	237	28	,	,	PUNCT
ftr-422	237	29	treasury	treasury	PROPN
ftr-422	237	30	indicated	indicate	VERB
ftr-422	237	31	that	that	SCONJ
ftr-422	237	32	certain	certain	ADJ
ftr-422	237	33	book	book	NOUN
ftr-422	237	34	-	-	PUNCT
ftr-422	237	35	tax	tax	NOUN
ftr-422	237	36	differences	difference	NOUN
ftr-422	237	37	may	may	AUX
ftr-422	237	38	be	be	AUX
ftr-422	237	39	viewed	view	VERB
ftr-422	237	40	as	as	ADP
ftr-422	237	41	tax	tax	NOUN
ftr-422	237	42	shelters	shelter	NOUN
ftr-422	237	43	.	.	PUNCT
ftr-422	238	1	in	in	ADP
ftr-422	238	2	addition	addition	NOUN
ftr-422	238	3	,	,	PUNCT
ftr-422	238	4	the	the	DET
ftr-422	238	5	joint46	joint46	NOUN
ftr-422	238	6	committee	committee	PROPN
ftr-422	238	7	’s	’s	PART
ftr-422	238	8	report	report	NOUN
ftr-422	238	9	on	on	ADP
ftr-422	238	10	enron	enron	PROPN
ftr-422	238	11	reveals	reveal	VERB
ftr-422	238	12	that	that	SCONJ
ftr-422	238	13	many	many	ADJ
ftr-422	238	14	transactions	transaction	NOUN
ftr-422	238	15	described	describe	VERB
ftr-422	238	16	therein	therein	ADV
ftr-422	238	17	were	be	AUX
ftr-422	238	18	entered	enter	VERB
ftr-422	238	19	into	into	ADP
ftr-422	238	20	for	for	ADP
ftr-422	238	21	purposes	purpose	NOUN
ftr-422	238	22	of	of	ADP
ftr-422	238	23	obtaining	obtain	VERB
ftr-422	238	24	a	a	DET
ftr-422	238	25	benefit	benefit	NOUN
ftr-422	238	26	from	from	ADP
ftr-422	238	27	a	a	DET
ftr-422	238	28	book	book	NOUN
ftr-422	238	29	-	-	PUNCT
ftr-422	238	30	tax	tax	NOUN
ftr-422	238	31	difference	difference	NOUN
ftr-422	238	32	.	.	PUNCT
ftr-422	239	1	as	as	SCONJ
ftr-422	239	2	a	a	DET
ftr-422	239	3	commentator	commentator	NOUN
ftr-422	239	4	indicated	indicate	VERB
ftr-422	239	5	:	:	PUNCT
ftr-422	239	6	“	"	PUNCT
ftr-422	239	7	an	an	DET
ftr-422	239	8	ideal	ideal	ADJ
ftr-422	239	9	tax	tax	NOUN
ftr-422	239	10	shelter	shelter	NOUN
ftr-422	239	11	.	.	PUNCT
ftr-422	239	12	.	.	PUNCT
ftr-422	239	13	.	.	PUNCT
ftr-422	240	1	is	be	AUX
ftr-422	240	2	one	one	NUM
ftr-422	240	3	that47	that47	NOUN
ftr-422	240	4	permanently	permanently	ADV
ftr-422	240	5	reduces	reduce	VERB
ftr-422	240	6	taxable	taxable	ADJ
ftr-422	240	7	income	income	NOUN
ftr-422	240	8	without	without	ADP
ftr-422	240	9	a	a	DET
ftr-422	240	10	similar	similar	ADJ
ftr-422	240	11	reduction	reduction	NOUN
ftr-422	240	12	in	in	ADP
ftr-422	240	13	book	book	NOUN
ftr-422	240	14	income	income	NOUN
ftr-422	240	15	.	.	PUNCT
ftr-422	241	1	that	that	PRON
ftr-422	241	2	is	be	AUX
ftr-422	241	3	,	,	PUNCT
ftr-422	241	4	the	the	DET
ftr-422	241	5	ideal	ideal	ADJ
ftr-422	241	6	corporate	corporate	ADJ
ftr-422	241	7	tax	tax	NOUN
ftr-422	241	8	shelter	shelter	NOUN
ftr-422	241	9	gives	give	VERB
ftr-422	241	10	rise	rise	NOUN
ftr-422	241	11	to	to	ADP
ftr-422	241	12	permanent	permanent	ADJ
ftr-422	241	13	differences	difference	NOUN
ftr-422	241	14	.	.	PUNCT
ftr-422	242	1	”48	”48	PROPN
ftr-422	242	2	42	42	NUM
ftr-422	242	3	.	.	PUNCT
ftr-422	243	1	isda	isda	PROPN
ftr-422	243	2	comments	comment	NOUN
ftr-422	243	3	,	,	PUNCT
ftr-422	243	4	supra	supra	PROPN
ftr-422	243	5	note	note	PROPN
ftr-422	243	6	40	40	NUM
ftr-422	243	7	,	,	PUNCT
ftr-422	243	8	¶	¶	NUM
ftr-422	243	9	27	27	NUM
ftr-422	243	10	.	.	PUNCT
ftr-422	244	1	43	43	NUM
ftr-422	244	2	.	.	PUNCT
ftr-422	245	1	this	this	DET
ftr-422	245	2	approach	approach	NOUN
ftr-422	245	3	is	be	AUX
ftr-422	245	4	reflected	reflect	VERB
ftr-422	245	5	in	in	ADP
ftr-422	245	6	the	the	DET
ftr-422	245	7	recently	recently	ADV
ftr-422	245	8	enacted	enact	VERB
ftr-422	245	9	finance	finance	NOUN
ftr-422	245	10	act	act	NOUN
ftr-422	245	11	of	of	ADP
ftr-422	245	12	2002	2002	NUM
ftr-422	245	13	.	.	PUNCT
ftr-422	246	1	see	see	VERB
ftr-422	246	2	,	,	PUNCT
ftr-422	246	3	generally	generally	ADV
ftr-422	246	4	,	,	PUNCT
ftr-422	246	5	moncrieff	moncrieff	PROPN
ftr-422	246	6	,	,	PUNCT
ftr-422	246	7	supra	supra	PROPN
ftr-422	246	8	note	note	NOUN
ftr-422	246	9	4	4	NUM
ftr-422	246	10	.	.	NUM
ftr-422	246	11	44	44	NUM
ftr-422	246	12	.	.	PUNCT
ftr-422	247	1	see	see	AUX
ftr-422	247	2	generally	generally	ADV
ftr-422	247	3	ruano	ruano	ADJ
ftr-422	247	4	,	,	PUNCT
ftr-422	247	5	supra	supra	ADJ
ftr-422	247	6	note	note	NOUN
ftr-422	247	7	4	4	NUM
ftr-422	247	8	.	.	NOUN
ftr-422	247	9	45	45	NUM
ftr-422	247	10	.	.	PUNCT
ftr-422	248	1	australian	australian	ADJ
ftr-422	248	2	issue	issue	NOUN
ftr-422	248	3	paper	paper	NOUN
ftr-422	248	4	,	,	PUNCT
ftr-422	248	5	supra	supra	PROPN
ftr-422	248	6	note	note	NOUN
ftr-422	248	7	3	3	NUM
ftr-422	248	8	,	,	PUNCT
ftr-422	248	9	at	at	ADP
ftr-422	248	10	44	44	NUM
ftr-422	248	11	-	-	SYM
ftr-422	248	12	45	45	NUM
ftr-422	248	13	.	.	PUNCT
ftr-422	248	14	46	46	NUM
ftr-422	248	15	.	.	PUNCT
ftr-422	249	1	treasury	treasury	PROPN
ftr-422	249	2	dep’t	dep’t	PROPN
ftr-422	249	3	,	,	PUNCT
ftr-422	249	4	the	the	DET
ftr-422	249	5	problem	problem	NOUN
ftr-422	249	6	of	of	ADP
ftr-422	249	7	corporate	corporate	ADJ
ftr-422	249	8	tax	tax	NOUN
ftr-422	249	9	shelters	shelter	NOUN
ftr-422	249	10	:	:	PUNCT
ftr-422	249	11	discussion	discussion	NOUN
ftr-422	249	12	,	,	PUNCT
ftr-422	249	13	analysis	analysis	NOUN
ftr-422	249	14	and	and	CCONJ
ftr-422	249	15	legislative	legislative	ADJ
ftr-422	249	16	proposals	proposal	NOUN
ftr-422	249	17	(	(	PUNCT
ftr-422	249	18	july	july	PROPN
ftr-422	249	19	2	2	NUM
ftr-422	249	20	,	,	PUNCT
ftr-422	249	21	1999	1999	NUM
ftr-422	249	22	)	)	PUNCT
ftr-422	249	23	,	,	PUNCT
ftr-422	249	24	at	at	ADP
ftr-422	249	25	21	21	NUM
ftr-422	249	26	,	,	PUNCT
ftr-422	249	27	reprinted	reprint	VERB
ftr-422	249	28	in	in	ADP
ftr-422	249	29	1999	1999	NUM
ftr-422	249	30	tnt	tnt	PROPN
ftr-422	249	31	127	127	NUM
ftr-422	249	32	-	-	SYM
ftr-422	249	33	12	12	NUM
ftr-422	249	34	.	.	PUNCT
ftr-422	250	1	47	47	NUM
ftr-422	250	2	.	.	PUNCT
ftr-422	251	1	see	see	VERB
ftr-422	251	2	joint	joint	ADJ
ftr-422	251	3	committee	committee	NOUN
ftr-422	251	4	on	on	ADP
ftr-422	251	5	taxation	taxation	NOUN
ftr-422	251	6	report	report	NOUN
ftr-422	251	7	on	on	ADP
ftr-422	251	8	enron	enron	PROPN
ftr-422	251	9	,	,	PUNCT
ftr-422	251	10	supra	supra	PROPN
ftr-422	251	11	note	note	PROPN
ftr-422	251	12	11	11	NUM
ftr-422	251	13	.	.	PUNCT
ftr-422	252	1	48	48	NUM
ftr-422	252	2	.	.	PUNCT
ftr-422	253	1	shevlin	shevlin	PROPN
ftr-422	253	2	,	,	PUNCT
ftr-422	253	3	supra	supra	PROPN
ftr-422	253	4	note	note	PROPN
ftr-422	253	5	1	1	NUM
ftr-422	253	6	,	,	PUNCT
ftr-422	253	7	at	at	ADP
ftr-422	253	8	433	433	NUM
ftr-422	253	9	.	.	PUNCT
ftr-422	253	10	2004	2004	NUM
ftr-422	253	11	]	]	PUNCT
ftr-422	253	12	book	book	NOUN
ftr-422	253	13	tax	tax	NOUN
ftr-422	253	14	conformity	conformity	NOUN
ftr-422	253	15	for	for	ADP
ftr-422	253	16	financial	financial	ADJ
ftr-422	253	17	instruments	instrument	NOUN
ftr-422	253	18	687	687	NUM
ftr-422	253	19	another	another	DET
ftr-422	253	20	commentator	commentator	NOUN
ftr-422	253	21	concluded	conclude	VERB
ftr-422	253	22	:	:	PUNCT
ftr-422	253	23	the	the	DET
ftr-422	253	24	entire	entire	ADJ
ftr-422	253	25	class	class	NOUN
ftr-422	253	26	of	of	ADP
ftr-422	253	27	shelters	shelter	NOUN
ftr-422	253	28	with	with	ADP
ftr-422	253	29	this	this	DET
ftr-422	253	30	common	common	ADJ
ftr-422	253	31	characteristic	characteristic	ADJ
ftr-422	253	32	[	[	X
ftr-422	253	33	book	book	NOUN
ftr-422	253	34	-	-	PUNCT
ftr-422	253	35	tax	tax	NOUN
ftr-422	253	36	difference	difference	NOUN
ftr-422	253	37	]	]	PUNCT
ftr-422	253	38	would	would	AUX
ftr-422	253	39	end	end	VERB
ftr-422	253	40	if	if	SCONJ
ftr-422	253	41	corporations	corporation	NOUN
ftr-422	253	42	were	be	AUX
ftr-422	253	43	taxed	tax	VERB
ftr-422	253	44	on	on	ADP
ftr-422	253	45	their	their	PRON
ftr-422	253	46	adjusted	adjust	VERB
ftr-422	253	47	book	book	NOUN
ftr-422	253	48	income	income	NOUN
ftr-422	253	49	.	.	PUNCT
ftr-422	254	1	[	[	X
ftr-422	254	2	footnote	footnote	NOUN
ftr-422	254	3	omitted	omit	VERB
ftr-422	254	4	]	]	PUNCT
ftr-422	254	5	by	by	ADP
ftr-422	254	6	linking	link	VERB
ftr-422	254	7	taxable	taxable	ADJ
ftr-422	254	8	income	income	NOUN
ftr-422	254	9	to	to	ADP
ftr-422	254	10	book	book	NOUN
ftr-422	254	11	income	income	NOUN
ftr-422	254	12	,	,	PUNCT
ftr-422	254	13	congress	congress	PROPN
ftr-422	254	14	would	would	AUX
ftr-422	254	15	eliminate	eliminate	VERB
ftr-422	254	16	the	the	DET
ftr-422	254	17	ability	ability	NOUN
ftr-422	254	18	of	of	ADP
ftr-422	254	19	corporations	corporation	NOUN
ftr-422	254	20	to	to	PART
ftr-422	254	21	explore	explore	VERB
ftr-422	254	22	unintended	unintended	ADJ
ftr-422	254	23	and	and	CCONJ
ftr-422	254	24	undesirable	undesirable	ADJ
ftr-422	254	25	deviations	deviation	NOUN
ftr-422	254	26	between	between	ADP
ftr-422	254	27	the	the	DET
ftr-422	254	28	two	two	NUM
ftr-422	254	29	measures	measure	NOUN
ftr-422	254	30	.	.	PUNCT
ftr-422	255	1	congress	congress	PROPN
ftr-422	255	2	would	would	AUX
ftr-422	255	3	gain	gain	VERB
ftr-422	255	4	greater	great	ADJ
ftr-422	255	5	control	control	NOUN
ftr-422	255	6	over	over	ADP
ftr-422	255	7	the	the	DET
ftr-422	255	8	corporate	corporate	ADJ
ftr-422	255	9	tax	tax	NOUN
ftr-422	255	10	base	base	NOUN
ftr-422	255	11	;	;	PUNCT
ftr-422	255	12	intended	intend	VERB
ftr-422	255	13	book	book	NOUN
ftr-422	255	14	-	-	PUNCT
ftr-422	255	15	tax	tax	NOUN
ftr-422	255	16	disparities	disparity	NOUN
ftr-422	255	17	could	could	AUX
ftr-422	255	18	be	be	AUX
ftr-422	255	19	specifically	specifically	ADV
ftr-422	255	20	authorized	authorize	VERB
ftr-422	255	21	but	but	CCONJ
ftr-422	255	22	unintended	unintended	ADJ
ftr-422	255	23	ones	one	NOUN
ftr-422	255	24	would	would	AUX
ftr-422	255	25	essentially	essentially	ADV
ftr-422	255	26	end.[footnote	end.[footnote	NUM
ftr-422	255	27	omitted	omit	VERB
ftr-422	255	28	]	]	PUNCT
ftr-422	255	29	the	the	DET
ftr-422	255	30	rule	rule	NOUN
ftr-422	255	31	would	would	AUX
ftr-422	255	32	have	have	VERB
ftr-422	255	33	similar	similar	ADJ
ftr-422	255	34	characteristics	characteristic	NOUN
ftr-422	255	35	to	to	ADP
ftr-422	255	36	section	section	NOUN
ftr-422	255	37	469	469	NUM
ftr-422	255	38	:	:	PUNCT
ftr-422	255	39	it	it	PRON
ftr-422	255	40	would	would	AUX
ftr-422	255	41	be	be	AUX
ftr-422	255	42	broad	broad	ADJ
ftr-422	255	43	,	,	PUNCT
ftr-422	255	44	reasonably	reasonably	ADV
ftr-422	255	45	clear	clear	ADJ
ftr-422	255	46	,	,	PUNCT
ftr-422	255	47	and	and	CCONJ
ftr-422	255	48	very	very	ADV
ftr-422	255	49	outcomes	outcome	NOUN
ftr-422	255	50	-	-	PUNCT
ftr-422	255	51	oriented	orient	VERB
ftr-422	255	52	,	,	PUNCT
ftr-422	255	53	with	with	ADP
ftr-422	255	54	tax	tax	NOUN
ftr-422	255	55	consequences	consequence	NOUN
ftr-422	255	56	literally	literally	ADV
ftr-422	255	57	being	be	AUX
ftr-422	255	58	determined	determine	VERB
ftr-422	255	59	by	by	ADP
ftr-422	255	60	the	the	DET
ftr-422	255	61	“	"	PUNCT
ftr-422	255	62	bottom	bottom	ADJ
ftr-422	255	63	line	line	NOUN
ftr-422	255	64	.	.	PUNCT
ftr-422	255	65	”	"	PUNCT
ftr-422	256	1	tax	tax	NOUN
ftr-422	256	2	results	result	NOUN
ftr-422	256	3	would	would	AUX
ftr-422	256	4	not	not	PART
ftr-422	256	5	depend	depend	VERB
ftr-422	256	6	upon	upon	SCONJ
ftr-422	256	7	taxpayer	taxpayer	NOUN
ftr-422	256	8	intent	intent	NOUN
ftr-422	256	9	,	,	PUNCT
ftr-422	256	10	motive	motive	NOUN
ftr-422	256	11	,	,	PUNCT
ftr-422	256	12	or	or	CCONJ
ftr-422	256	13	similar	similar	ADJ
ftr-422	256	14	factors.49	factors.49	PROPN
ftr-422	256	15	another	another	DET
ftr-422	256	16	commentator	commentator	NOUN
ftr-422	256	17	also	also	ADV
ftr-422	256	18	emphasized	emphasize	VERB
ftr-422	256	19	the	the	DET
ftr-422	256	20	limited	limited	ADJ
ftr-422	256	21	role	role	NOUN
ftr-422	256	22	of	of	ADP
ftr-422	256	23	disclosure	disclosure	NOUN
ftr-422	256	24	as	as	SCONJ
ftr-422	256	25	opposed	oppose	VERB
ftr-422	256	26	to	to	ADP
ftr-422	256	27	a	a	DET
ftr-422	256	28	substantive	substantive	ADJ
ftr-422	256	29	change	change	NOUN
ftr-422	256	30	in	in	ADP
ftr-422	256	31	law	law	NOUN
ftr-422	256	32	:	:	PUNCT
ftr-422	256	33	better	well	ADJ
ftr-422	256	34	disclosure	disclosure	NOUN
ftr-422	256	35	of	of	ADP
ftr-422	256	36	book	book	NOUN
ftr-422	256	37	-	-	PUNCT
ftr-422	256	38	tax	tax	NOUN
ftr-422	256	39	differences	difference	NOUN
ftr-422	256	40	is	be	AUX
ftr-422	256	41	only	only	ADV
ftr-422	256	42	a	a	DET
ftr-422	256	43	first	first	ADJ
ftr-422	256	44	,	,	PUNCT
ftr-422	256	45	though	though	SCONJ
ftr-422	256	46	critical	critical	ADJ
ftr-422	256	47	,	,	PUNCT
ftr-422	256	48	step	step	NOUN
ftr-422	256	49	in	in	ADP
ftr-422	256	50	more	more	ADV
ftr-422	256	51	effective	effective	ADJ
ftr-422	256	52	use	use	NOUN
ftr-422	256	53	of	of	ADP
ftr-422	256	54	book	book	NOUN
ftr-422	256	55	-	-	PUNCT
ftr-422	256	56	tax	tax	NOUN
ftr-422	256	57	comparative	comparative	ADJ
ftr-422	256	58	analysis	analysis	NOUN
ftr-422	256	59	to	to	PART
ftr-422	256	60	identify	identify	VERB
ftr-422	256	61	and	and	CCONJ
ftr-422	256	62	eliminate	eliminate	VERB
ftr-422	256	63	abusive	abusive	ADJ
ftr-422	256	64	tax	tax	NOUN
ftr-422	256	65	and	and	CCONJ
ftr-422	256	66	financial	financial	ADJ
ftr-422	256	67	accounting	accounting	NOUN
ftr-422	256	68	practices	practice	NOUN
ftr-422	256	69	.	.	PUNCT
ftr-422	257	1	regulatory	regulatory	ADJ
ftr-422	257	2	actions	action	NOUN
ftr-422	257	3	in	in	ADP
ftr-422	257	4	addition	addition	NOUN
ftr-422	257	5	to	to	ADP
ftr-422	257	6	the	the	DET
ftr-422	257	7	imposition	imposition	NOUN
ftr-422	257	8	of	of	ADP
ftr-422	257	9	improved	improved	ADJ
ftr-422	257	10	disclosure	disclosure	NOUN
ftr-422	257	11	requirements	requirement	NOUN
ftr-422	257	12	–	–	PUNCT
ftr-422	257	13	such	such	ADJ
ftr-422	257	14	as	as	ADP
ftr-422	257	15	book	book	NOUN
ftr-422	257	16	-	-	PUNCT
ftr-422	257	17	tax	tax	NOUN
ftr-422	257	18	consistency	consistency	NOUN
ftr-422	257	19	requirements	requirement	NOUN
ftr-422	257	20	imposed	impose	VERB
ftr-422	257	21	from	from	ADP
ftr-422	257	22	both	both	DET
ftr-422	257	23	the	the	DET
ftr-422	257	24	tax	tax	NOUN
ftr-422	257	25	and	and	CCONJ
ftr-422	257	26	securities	security	NOUN
ftr-422	257	27	regulation	regulation	NOUN
ftr-422	257	28	perspective	perspective	NOUN
ftr-422	257	29	for	for	ADP
ftr-422	257	30	potentially	potentially	ADV
ftr-422	257	31	abusive	abusive	ADJ
ftr-422	257	32	transactions	transaction	NOUN
ftr-422	257	33	–	–	PUNCT
ftr-422	257	34	also	also	ADV
ftr-422	257	35	merit	merit	NOUN
ftr-422	257	36	consideration.50	consideration.50	PROPN
ftr-422	257	37	thus	thus	ADV
ftr-422	257	38	,	,	PUNCT
ftr-422	257	39	a	a	DET
ftr-422	257	40	significant	significant	ADJ
ftr-422	257	41	class	class	NOUN
ftr-422	257	42	of	of	ADP
ftr-422	257	43	tax	tax	NOUN
ftr-422	257	44	shelters	shelter	NOUN
ftr-422	257	45	will	will	AUX
ftr-422	257	46	be	be	AUX
ftr-422	257	47	eliminated	eliminate	VERB
ftr-422	257	48	if	if	SCONJ
ftr-422	257	49	book	book	NOUN
ftr-422	257	50	and	and	CCONJ
ftr-422	257	51	tax	tax	NOUN
ftr-422	257	52	rules	rule	NOUN
ftr-422	257	53	for	for	ADP
ftr-422	257	54	financial	financial	ADJ
ftr-422	257	55	instruments	instrument	NOUN
ftr-422	257	56	are	be	AUX
ftr-422	257	57	conformed	conform	VERB
ftr-422	257	58	.	.	PUNCT
ftr-422	258	1	as	as	SCONJ
ftr-422	258	2	set	set	VERB
ftr-422	258	3	forth	forth	ADV
ftr-422	258	4	below	below	ADV
ftr-422	258	5	,	,	PUNCT
ftr-422	258	6	recent	recent	ADJ
ftr-422	258	7	reportable	reportable	ADJ
ftr-422	258	8	transactions	transaction	NOUN
ftr-422	258	9	regulations	regulation	NOUN
ftr-422	258	10	would	would	AUX
ftr-422	258	11	generally	generally	ADV
ftr-422	258	12	require	require	VERB
ftr-422	258	13	taxpayers	taxpayer	NOUN
ftr-422	258	14	to	to	PART
ftr-422	258	15	report	report	VERB
ftr-422	258	16	book	book	NOUN
ftr-422	258	17	-	-	PUNCT
ftr-422	258	18	tax	tax	NOUN
ftr-422	258	19	differences	difference	NOUN
ftr-422	258	20	of	of	ADP
ftr-422	258	21	more	more	ADJ
ftr-422	258	22	than	than	ADP
ftr-422	258	23	$	$	SYM
ftr-422	258	24	10	10	NUM
ftr-422	258	25	million	million	NUM
ftr-422	258	26	.	.	PUNCT
ftr-422	259	1	nevertheless	nevertheless	ADV
ftr-422	259	2	,	,	PUNCT
ftr-422	259	3	this	this	PRON
ftr-422	259	4	is	be	AUX
ftr-422	259	5	only	only	ADV
ftr-422	259	6	a	a	DET
ftr-422	259	7	reporting	reporting	NOUN
ftr-422	259	8	rule	rule	NOUN
ftr-422	259	9	,	,	PUNCT
ftr-422	259	10	and	and	CCONJ
ftr-422	259	11	does	do	AUX
ftr-422	259	12	not	not	PART
ftr-422	259	13	,	,	PUNCT
ftr-422	259	14	substantively	substantively	ADV
ftr-422	259	15	,	,	PUNCT
ftr-422	259	16	eliminate	eliminate	VERB
ftr-422	259	17	the	the	DET
ftr-422	259	18	potential	potential	ADJ
ftr-422	259	19	problem	problem	NOUN
ftr-422	259	20	.	.	PUNCT
ftr-422	260	1	generally	generally	ADV
ftr-422	260	2	,	,	PUNCT
ftr-422	260	3	commentators	commentator	NOUN
ftr-422	260	4	agree	agree	VERB
ftr-422	260	5	that	that	SCONJ
ftr-422	260	6	reporting	reporting	NOUN
ftr-422	260	7	rules	rule	NOUN
ftr-422	260	8	will	will	AUX
ftr-422	260	9	not	not	PART
ftr-422	260	10	significantly	significantly	ADV
ftr-422	260	11	reduce	reduce	VERB
ftr-422	260	12	49	49	NUM
ftr-422	260	13	.	.	PUNCT
ftr-422	261	1	yin	yin	PROPN
ftr-422	261	2	,	,	PUNCT
ftr-422	261	3	supra	supra	PROPN
ftr-422	261	4	note	note	PROPN
ftr-422	261	5	1	1	NUM
ftr-422	261	6	,	,	PUNCT
ftr-422	261	7	at	at	ADP
ftr-422	261	8	225	225	NUM
ftr-422	261	9	.	.	PUNCT
ftr-422	262	1	see	see	VERB
ftr-422	262	2	also	also	ADV
ftr-422	262	3	weisbach	weisbach	VERB
ftr-422	262	4	(	(	PUNCT
ftr-422	262	5	1999	1999	NUM
ftr-422	262	6	)	)	PUNCT
ftr-422	262	7	,	,	PUNCT
ftr-422	262	8	supra	supra	PROPN
ftr-422	262	9	note	note	PROPN
ftr-422	262	10	28	28	NUM
ftr-422	262	11	,	,	PUNCT
ftr-422	262	12	at	at	ADP
ftr-422	262	13	106	106	NUM
ftr-422	262	14	.	.	PUNCT
ftr-422	263	1	50	50	NUM
ftr-422	263	2	.	.	PUNCT
ftr-422	264	1	anthony	anthony	PROPN
ftr-422	264	2	j.	j.	PROPN
ftr-422	264	3	luppino	luppino	PROPN
ftr-422	264	4	,	,	PUNCT
ftr-422	264	5	supra	supra	PROPN
ftr-422	264	6	note	note	NOUN
ftr-422	264	7	1	1	NUM
ftr-422	264	8	,	,	PUNCT
ftr-422	264	9	at	at	ADP
ftr-422	264	10	48	48	NUM
ftr-422	264	11	.	.	PUNCT
ftr-422	265	1	688	688	NUM
ftr-422	265	2	florida	florida	PROPN
ftr-422	265	3	tax	tax	NOUN
ftr-422	265	4	review	review	NOUN
ftr-422	265	5	[	[	X
ftr-422	265	6	vol.6:7	vol.6:7	NOUN
ftr-422	265	7	the	the	DET
ftr-422	265	8	use	use	NOUN
ftr-422	265	9	of	of	ADP
ftr-422	265	10	tax	tax	NOUN
ftr-422	265	11	shelters	shelter	NOUN
ftr-422	265	12	.	.	PUNCT
ftr-422	266	1	to	to	PART
ftr-422	266	2	significantly	significantly	ADV
ftr-422	266	3	reduce	reduce	VERB
ftr-422	266	4	potential	potential	ADJ
ftr-422	266	5	tax	tax	NOUN
ftr-422	266	6	shelters	shelter	NOUN
ftr-422	266	7	,	,	PUNCT
ftr-422	266	8	book	book	NOUN
ftr-422	266	9	-	-	PUNCT
ftr-422	266	10	tax51	tax51	NOUN
ftr-422	266	11	differences	difference	NOUN
ftr-422	266	12	must	must	AUX
ftr-422	266	13	be	be	AUX
ftr-422	266	14	eliminated.52	eliminated.52	PROPN
ftr-422	266	15	b.	b.	PROPN
ftr-422	266	16	arguments	argument	NOUN
ftr-422	266	17	against	against	ADP
ftr-422	266	18	conformity	conformity	NOUN
ftr-422	266	19	book	book	NOUN
ftr-422	266	20	-	-	PUNCT
ftr-422	266	21	tax	tax	NOUN
ftr-422	266	22	conformity	conformity	NOUN
ftr-422	266	23	is	be	AUX
ftr-422	266	24	easier	easy	ADJ
ftr-422	266	25	said	say	VERB
ftr-422	266	26	than	than	SCONJ
ftr-422	266	27	done	do	VERB
ftr-422	266	28	.	.	PUNCT
ftr-422	267	1	there	there	PRON
ftr-422	267	2	are	be	VERB
ftr-422	267	3	a	a	DET
ftr-422	267	4	number	number	NOUN
ftr-422	267	5	of	of	ADP
ftr-422	267	6	reasons	reason	NOUN
ftr-422	267	7	why	why	SCONJ
ftr-422	267	8	this	this	DET
ftr-422	267	9	article	article	NOUN
ftr-422	267	10	proposes	propose	VERB
ftr-422	267	11	not	not	PART
ftr-422	267	12	applying	apply	VERB
ftr-422	267	13	a	a	DET
ftr-422	267	14	general	general	ADJ
ftr-422	267	15	book	book	NOUN
ftr-422	267	16	-	-	PUNCT
ftr-422	267	17	tax	tax	NOUN
ftr-422	267	18	conformity	conformity	NOUN
ftr-422	267	19	in	in	ADP
ftr-422	267	20	the	the	DET
ftr-422	267	21	united	united	PROPN
ftr-422	267	22	states	states	PROPN
ftr-422	267	23	federal	federal	ADJ
ftr-422	267	24	income	income	NOUN
ftr-422	267	25	tax	tax	NOUN
ftr-422	267	26	system	system	NOUN
ftr-422	267	27	(	(	PUNCT
ftr-422	267	28	or	or	CCONJ
ftr-422	267	29	,	,	PUNCT
ftr-422	267	30	in	in	ADP
ftr-422	267	31	other	other	ADJ
ftr-422	267	32	words	word	NOUN
ftr-422	267	33	,	,	PUNCT
ftr-422	267	34	why	why	SCONJ
ftr-422	267	35	it	it	PRON
ftr-422	267	36	does	do	AUX
ftr-422	267	37	not	not	PART
ftr-422	267	38	propose	propose	VERB
ftr-422	267	39	creating	create	VERB
ftr-422	267	40	a	a	DET
ftr-422	267	41	federal	federal	ADJ
ftr-422	267	42	income	income	NOUN
ftr-422	267	43	gaap	gaap	PROPN
ftr-422	267	44	tax	tax	NOUN
ftr-422	267	45	)	)	PUNCT
ftr-422	267	46	,	,	PUNCT
ftr-422	267	47	but	but	CCONJ
ftr-422	267	48	applying	apply	VERB
ftr-422	267	49	it	it	PRON
ftr-422	267	50	only	only	ADV
ftr-422	267	51	for	for	ADP
ftr-422	267	52	financial	financial	ADJ
ftr-422	267	53	instruments	instrument	NOUN
ftr-422	267	54	.	.	PUNCT
ftr-422	268	1	first	first	ADV
ftr-422	268	2	,	,	PUNCT
ftr-422	268	3	and	and	CCONJ
ftr-422	268	4	most	most	ADV
ftr-422	268	5	important	important	ADJ
ftr-422	268	6	,	,	PUNCT
ftr-422	268	7	the	the	DET
ftr-422	268	8	roles	role	NOUN
ftr-422	268	9	of	of	ADP
ftr-422	268	10	the	the	DET
ftr-422	268	11	accounting	accounting	NOUN
ftr-422	268	12	and	and	CCONJ
ftr-422	268	13	tax	tax	NOUN
ftr-422	268	14	systems	system	NOUN
ftr-422	268	15	differ	differ	VERB
ftr-422	268	16	;	;	PUNCT
ftr-422	268	17	while	while	SCONJ
ftr-422	268	18	the	the	DET
ftr-422	268	19	former	former	ADJ
ftr-422	268	20	are	be	AUX
ftr-422	268	21	designed	design	VERB
ftr-422	268	22	to	to	PART
ftr-422	268	23	verify	verify	VERB
ftr-422	268	24	that	that	SCONJ
ftr-422	268	25	the	the	DET
ftr-422	268	26	valuation	valuation	NOUN
ftr-422	268	27	methodology	methodology	NOUN
ftr-422	268	28	is	be	AUX
ftr-422	268	29	reasonable	reasonable	ADJ
ftr-422	268	30	and	and	CCONJ
ftr-422	268	31	to	to	PART
ftr-422	268	32	test	test	VERB
ftr-422	268	33	whether	whether	SCONJ
ftr-422	268	34	it	it	PRON
ftr-422	268	35	has	have	AUX
ftr-422	268	36	been	be	AUX
ftr-422	268	37	applied	apply	VERB
ftr-422	268	38	on	on	ADP
ftr-422	268	39	a	a	DET
ftr-422	268	40	sample	sample	NOUN
ftr-422	268	41	basis	basis	NOUN
ftr-422	268	42	,	,	PUNCT
ftr-422	268	43	the53	the53	PROPN
ftr-422	268	44	purpose	purpose	NOUN
ftr-422	268	45	of	of	ADP
ftr-422	268	46	the	the	DET
ftr-422	268	47	latter	latter	ADJ
ftr-422	268	48	is	be	AUX
ftr-422	268	49	to	to	PART
ftr-422	268	50	reach	reach	VERB
ftr-422	268	51	the	the	DET
ftr-422	268	52	most	most	ADV
ftr-422	268	53	accurate	accurate	ADJ
ftr-422	268	54	reflection	reflection	NOUN
ftr-422	268	55	of	of	ADP
ftr-422	268	56	the	the	DET
ftr-422	268	57	taxpayer	taxpayer	NOUN
ftr-422	268	58	’s	’s	PART
ftr-422	268	59	income	income	NOUN
ftr-422	268	60	.	.	PUNCT
ftr-422	269	1	as	as	SCONJ
ftr-422	269	2	commentators	commentator	NOUN
ftr-422	269	3	indicated	indicate	VERB
ftr-422	269	4	,	,	PUNCT
ftr-422	269	5	“	"	PUNCT
ftr-422	269	6	conforming	conform	VERB
ftr-422	269	7	the	the	DET
ftr-422	269	8	two	two	NUM
ftr-422	269	9	systems	system	NOUN
ftr-422	269	10	is	be	AUX
ftr-422	269	11	at	at	ADP
ftr-422	269	12	odds54	odds54	NOUN
ftr-422	269	13	with	with	ADP
ftr-422	269	14	the	the	DET
ftr-422	269	15	two	two	NUM
ftr-422	269	16	very	very	ADV
ftr-422	269	17	different	different	ADJ
ftr-422	269	18	functions	function	NOUN
ftr-422	269	19	that	that	PRON
ftr-422	269	20	the	the	DET
ftr-422	269	21	systems	system	NOUN
ftr-422	269	22	are	be	AUX
ftr-422	269	23	designed	design	VERB
ftr-422	269	24	to	to	PART
ftr-422	269	25	perform	perform	VERB
ftr-422	269	26	.	.	PUNCT
ftr-422	269	27	”	"	PUNCT
ftr-422	270	1	in	in	ADP
ftr-422	270	2	addition	addition	NOUN
ftr-422	270	3	,	,	PUNCT
ftr-422	270	4	as	as	SCONJ
ftr-422	270	5	the	the	DET
ftr-422	270	6	u.s	u.s	PROPN
ftr-422	270	7	.	.	PROPN
ftr-422	270	8	supreme	supreme	PROPN
ftr-422	270	9	court	court	PROPN
ftr-422	270	10	indicated	indicate	VERB
ftr-422	270	11	in	in	ADP
ftr-422	270	12	thor	thor	PROPN
ftr-422	270	13	power,55	power,55	PROPN
ftr-422	270	14	51	51	NUM
ftr-422	270	15	.	.	PUNCT
ftr-422	271	1	i	i	PRON
ftr-422	271	2	d.	d.	PROPN
ftr-422	271	3	see	see	VERB
ftr-422	271	4	also	also	ADV
ftr-422	271	5	david	david	PROPN
ftr-422	271	6	.	.	PUNCT
ftr-422	272	1	a.	a.	PROPN
ftr-422	272	2	weisbach	weisbach	PROPN
ftr-422	272	3	,	,	PUNCT
ftr-422	272	4	the	the	DET
ftr-422	272	5	failure	failure	NOUN
ftr-422	272	6	of	of	ADP
ftr-422	272	7	disclosure	disclosure	NOUN
ftr-422	272	8	as	as	ADP
ftr-422	272	9	an	an	DET
ftr-422	272	10	approach	approach	NOUN
ftr-422	272	11	to	to	ADP
ftr-422	272	12	shelters	shelter	NOUN
ftr-422	272	13	,	,	PUNCT
ftr-422	272	14	54	54	NUM
ftr-422	272	15	smu	smu	PROPN
ftr-422	272	16	l.	l.	PROPN
ftr-422	272	17	rev	rev	PROPN
ftr-422	272	18	.	.	PROPN
ftr-422	272	19	73	73	NUM
ftr-422	272	20	(	(	PUNCT
ftr-422	272	21	2001	2001	NUM
ftr-422	272	22	)	)	PUNCT
ftr-422	272	23	;	;	PUNCT
ftr-422	272	24	treasury	treasury	NOUN
ftr-422	272	25	,	,	PUNCT
ftr-422	272	26	the	the	DET
ftr-422	272	27	problem	problem	NOUN
ftr-422	272	28	of	of	ADP
ftr-422	272	29	corporate	corporate	ADJ
ftr-422	272	30	tax	tax	NOUN
ftr-422	272	31	shelters	shelter	NOUN
ftr-422	272	32	,	,	PUNCT
ftr-422	272	33	supra	supra	PROPN
ftr-422	272	34	note	note	NOUN
ftr-422	272	35	46	46	NUM
ftr-422	272	36	,	,	PUNCT
ftr-422	272	37	at	at	ADP
ftr-422	272	38	15	15	NUM
ftr-422	272	39	(	(	PUNCT
ftr-422	272	40	“	"	PUNCT
ftr-422	272	41	although	although	SCONJ
ftr-422	272	42	some	some	DET
ftr-422	272	43	disclosure	disclosure	NOUN
ftr-422	272	44	of	of	ADP
ftr-422	272	45	book	book	NOUN
ftr-422	272	46	-	-	PUNCT
ftr-422	272	47	tax	tax	NOUN
ftr-422	272	48	disparities	disparity	NOUN
ftr-422	272	49	is	be	AUX
ftr-422	272	50	required	require	VERB
ftr-422	272	51	both	both	CCONJ
ftr-422	272	52	for	for	ADP
ftr-422	272	53	federal	federal	ADJ
ftr-422	272	54	income	income	NOUN
ftr-422	272	55	tax	tax	NOUN
ftr-422	272	56	and	and	CCONJ
ftr-422	272	57	gaap	gaap	PROPN
ftr-422	272	58	purposes	purpose	NOUN
ftr-422	272	59	,	,	PUNCT
ftr-422	272	60	the	the	DET
ftr-422	272	61	amount	amount	NOUN
ftr-422	272	62	of	of	ADP
ftr-422	272	63	detail	detail	NOUN
ftr-422	272	64	is	be	AUX
ftr-422	272	65	limited	limit	VERB
ftr-422	272	66	and	and	CCONJ
ftr-422	272	67	provides	provide	VERB
ftr-422	272	68	the	the	DET
ftr-422	272	69	irs	irs	PROPN
ftr-422	272	70	with	with	ADP
ftr-422	272	71	little	little	ADJ
ftr-422	272	72	evidence	evidence	NOUN
ftr-422	272	73	concerning	concern	VERB
ftr-422	272	74	the	the	DET
ftr-422	272	75	existence	existence	NOUN
ftr-422	272	76	of	of	ADP
ftr-422	272	77	corporate	corporate	ADJ
ftr-422	272	78	tax	tax	NOUN
ftr-422	272	79	shelters	shelter	NOUN
ftr-422	272	80	.	.	PUNCT
ftr-422	272	81	”	"	PUNCT
ftr-422	272	82	)	)	PUNCT
ftr-422	272	83	52	52	NUM
ftr-422	272	84	.	.	PUNCT
ftr-422	273	1	see	see	VERB
ftr-422	273	2	engler	engler	NOUN
ftr-422	273	3	,	,	PUNCT
ftr-422	273	4	supra	supra	PROPN
ftr-422	273	5	note	note	NOUN
ftr-422	273	6	1	1	NUM
ftr-422	273	7	,	,	PUNCT
ftr-422	273	8	at	at	ADP
ftr-422	273	9	540	540	NUM
ftr-422	273	10	.	.	PUNCT
ftr-422	274	1	53	53	NUM
ftr-422	274	2	.	.	PUNCT
ftr-422	275	1	a	a	DET
ftr-422	275	2	natural	natural	ADJ
ftr-422	275	3	tension	tension	NOUN
ftr-422	275	4	exists	exist	VERB
ftr-422	275	5	under	under	ADP
ftr-422	275	6	gaap	gaap	NOUN
ftr-422	275	7	between	between	ADP
ftr-422	275	8	the	the	DET
ftr-422	275	9	company	company	NOUN
ftr-422	275	10	’s	’s	PART
ftr-422	275	11	managers	manager	NOUN
ftr-422	275	12	,	,	PUNCT
ftr-422	275	13	who	who	PRON
ftr-422	275	14	generally	generally	ADV
ftr-422	275	15	prefer	prefer	VERB
ftr-422	275	16	that	that	SCONJ
ftr-422	275	17	financial	financial	ADJ
ftr-422	275	18	statements	statement	NOUN
ftr-422	275	19	reflect	reflect	VERB
ftr-422	275	20	high	high	ADJ
ftr-422	275	21	net	net	ADJ
ftr-422	275	22	income	income	NOUN
ftr-422	275	23	,	,	PUNCT
ftr-422	275	24	and	and	CCONJ
ftr-422	275	25	the	the	DET
ftr-422	275	26	company	company	NOUN
ftr-422	275	27	’s	’s	PART
ftr-422	275	28	auditors	auditor	NOUN
ftr-422	275	29	,	,	PUNCT
ftr-422	275	30	who	who	PRON
ftr-422	275	31	tend	tend	VERB
ftr-422	275	32	to	to	PART
ftr-422	275	33	question	question	VERB
ftr-422	275	34	the	the	DET
ftr-422	275	35	acceleration	acceleration	NOUN
ftr-422	275	36	of	of	ADP
ftr-422	275	37	income	income	NOUN
ftr-422	275	38	or	or	CCONJ
ftr-422	275	39	the	the	DET
ftr-422	275	40	deferral	deferral	NOUN
ftr-422	275	41	of	of	ADP
ftr-422	275	42	expenses	expense	NOUN
ftr-422	275	43	.	.	PUNCT
ftr-422	276	1	see	see	VERB
ftr-422	276	2	yin	yin	PROPN
ftr-422	276	3	,	,	PUNCT
ftr-422	276	4	supra	supra	PROPN
ftr-422	276	5	note	note	PROPN
ftr-422	276	6	1	1	NUM
ftr-422	276	7	,	,	PUNCT
ftr-422	276	8	at	at	ADP
ftr-422	276	9	227	227	NUM
ftr-422	276	10	.	.	PUNCT
ftr-422	277	1	see	see	VERB
ftr-422	277	2	also	also	ADV
ftr-422	277	3	,	,	PUNCT
ftr-422	277	4	johnson	johnson	PROPN
ftr-422	277	5	,	,	PUNCT
ftr-422	277	6	supra	supra	PROPN
ftr-422	277	7	note	note	PROPN
ftr-422	277	8	1	1	NUM
ftr-422	277	9	,	,	PUNCT
ftr-422	277	10	at	at	ADP
ftr-422	277	11	425	425	NUM
ftr-422	277	12	.	.	PUNCT
ftr-422	277	13	54	54	NUM
ftr-422	277	14	.	.	PUNCT
ftr-422	278	1	thor	thor	PROPN
ftr-422	278	2	power	power	PROPN
ftr-422	278	3	,	,	PUNCT
ftr-422	278	4	supra	supra	PROPN
ftr-422	278	5	note	note	NOUN
ftr-422	278	6	8	8	NUM
ftr-422	278	7	.	.	X
ftr-422	278	8	55	55	NUM
ftr-422	278	9	.	.	PUNCT
ftr-422	279	1	shevlin	shevlin	PROPN
ftr-422	279	2	,	,	PUNCT
ftr-422	279	3	supra	supra	PROPN
ftr-422	279	4	note	note	PROPN
ftr-422	279	5	1	1	NUM
ftr-422	279	6	,	,	PUNCT
ftr-422	279	7	at	at	ADP
ftr-422	279	8	434	434	NUM
ftr-422	279	9	,	,	PUNCT
ftr-422	279	10	elaborating	elaborate	VERB
ftr-422	279	11	that	that	SCONJ
ftr-422	279	12	:	:	PUNCT
ftr-422	279	13	[	[	X
ftr-422	279	14	t]he	t]he	ADV
ftr-422	279	15	objective	objective	NOUN
ftr-422	279	16	of	of	ADP
ftr-422	279	17	financial	financial	ADJ
ftr-422	279	18	accounting	accounting	NOUN
ftr-422	279	19	is	be	AUX
ftr-422	279	20	to	to	PART
ftr-422	279	21	provide	provide	VERB
ftr-422	279	22	information	information	NOUN
ftr-422	279	23	relevant	relevant	ADJ
ftr-422	279	24	to	to	ADP
ftr-422	279	25	decisionmakers	decisionmaker	NOUN
ftr-422	279	26	such	such	ADJ
ftr-422	279	27	as	as	ADP
ftr-422	279	28	investors	investor	NOUN
ftr-422	279	29	(	(	PUNCT
ftr-422	279	30	shareholders	shareholder	NOUN
ftr-422	279	31	)	)	PUNCT
ftr-422	279	32	,	,	PUNCT
ftr-422	279	33	lenders	lender	NOUN
ftr-422	279	34	,	,	PUNCT
ftr-422	279	35	suppliers	supplier	NOUN
ftr-422	279	36	,	,	PUNCT
ftr-422	279	37	and	and	CCONJ
ftr-422	279	38	other	other	ADJ
ftr-422	279	39	interested	interested	ADJ
ftr-422	279	40	external	external	ADJ
ftr-422	279	41	parties	party	NOUN
ftr-422	279	42	.	.	PUNCT
ftr-422	280	1	the	the	DET
ftr-422	280	2	objective	objective	NOUN
ftr-422	280	3	of	of	ADP
ftr-422	280	4	the	the	DET
ftr-422	280	5	code	code	NOUN
ftr-422	280	6	is	be	AUX
ftr-422	280	7	first	first	ADJ
ftr-422	280	8	and	and	CCONJ
ftr-422	280	9	foremost	foremost	ADV
ftr-422	280	10	to	to	PART
ftr-422	280	11	raise	raise	VERB
ftr-422	280	12	revenue	revenue	NOUN
ftr-422	280	13	to	to	PART
ftr-422	280	14	fund	fund	VERB
ftr-422	280	15	government	government	NOUN
ftr-422	280	16	operations	operation	NOUN
ftr-422	280	17	and	and	CCONJ
ftr-422	280	18	programs	program	NOUN
ftr-422	280	19	,	,	PUNCT
ftr-422	280	20	to	to	PART
ftr-422	280	21	achieve	achieve	VERB
ftr-422	280	22	social	social	ADJ
ftr-422	280	23	objectives	objective	NOUN
ftr-422	280	24	(	(	PUNCT
ftr-422	280	25	such	such	ADJ
ftr-422	280	26	as	as	ADP
ftr-422	280	27	income	income	NOUN
ftr-422	280	28	redistribution	redistribution	NOUN
ftr-422	280	29	)	)	PUNCT
ftr-422	280	30	,	,	PUNCT
ftr-422	280	31	to	to	PART
ftr-422	280	32	achieve	achieve	VERB
ftr-422	280	33	economic	economic	ADJ
ftr-422	280	34	goals	goal	NOUN
ftr-422	280	35	(	(	PUNCT
ftr-422	280	36	such	such	ADJ
ftr-422	280	37	as	as	ADP
ftr-422	280	38	encouraging	encourage	VERB
ftr-422	280	39	desirable	desirable	ADJ
ftr-422	280	40	economic	economic	ADJ
ftr-422	280	41	activities	activity	NOUN
ftr-422	280	42	through	through	ADP
ftr-422	280	43	tax	tax	NOUN
ftr-422	280	44	incentives	incentive	NOUN
ftr-422	280	45	)	)	PUNCT
ftr-422	280	46	,	,	PUNCT
ftr-422	280	47	and	and	CCONJ
ftr-422	280	48	,	,	PUNCT
ftr-422	280	49	in	in	ADP
ftr-422	280	50	my	my	PRON
ftr-422	280	51	opinion	opinion	NOUN
ftr-422	280	52	not	not	PART
ftr-422	280	53	the	the	DET
ftr-422	280	54	least	least	ADV
ftr-422	280	55	important	important	ADJ
ftr-422	280	56	,	,	PUNCT
ftr-422	280	57	to	to	PART
ftr-422	280	58	maintain	maintain	VERB
ftr-422	280	59	popularity	popularity	NOUN
ftr-422	280	60	of	of	ADP
ftr-422	280	61	the	the	DET
ftr-422	280	62	political	political	ADJ
ftr-422	280	63	parties	party	NOUN
ftr-422	280	64	and	and	CCONJ
ftr-422	280	65	to	to	PART
ftr-422	280	66	assist	assist	VERB
ftr-422	280	67	in	in	ADP
ftr-422	280	68	re	re	VERB
ftr-422	280	69	-	-	ADJ
ftr-422	280	70	electing	elect	VERB
ftr-422	280	71	individual	individual	ADJ
ftr-422	280	72	members	member	NOUN
ftr-422	280	73	.	.	PUNCT
ftr-422	281	1	i	i	PRON
ftr-422	281	2	simply	simply	ADV
ftr-422	281	3	do	do	AUX
ftr-422	281	4	not	not	PART
ftr-422	281	5	see	see	VERB
ftr-422	281	6	how	how	SCONJ
ftr-422	281	7	these	these	DET
ftr-422	281	8	conflicting	conflicting	ADJ
ftr-422	281	9	objectives	objective	NOUN
ftr-422	281	10	can	can	AUX
ftr-422	281	11	be	be	AUX
ftr-422	281	12	achieved	achieve	VERB
ftr-422	281	13	within	within	ADP
ftr-422	281	14	one	one	NUM
ftr-422	281	15	set	set	NOUN
ftr-422	281	16	of	of	ADP
ftr-422	281	17	rules	rule	NOUN
ftr-422	281	18	.	.	PUNCT
ftr-422	282	1	and	and	CCONJ
ftr-422	282	2	if	if	SCONJ
ftr-422	282	3	we	we	PRON
ftr-422	282	4	allow	allow	VERB
ftr-422	282	5	modifications	modification	NOUN
ftr-422	282	6	to	to	ADP
ftr-422	282	7	book	book	NOUN
ftr-422	282	8	income	income	NOUN
ftr-422	282	9	as	as	ADP
ftr-422	282	10	a	a	DET
ftr-422	282	11	starting	starting	NOUN
ftr-422	282	12	base	base	NOUN
ftr-422	282	13	,	,	PUNCT
ftr-422	282	14	how	how	SCONJ
ftr-422	282	15	long	long	ADV
ftr-422	282	16	will	will	AUX
ftr-422	282	17	it	it	PRON
ftr-422	282	18	be	be	AUX
ftr-422	282	19	before	before	SCONJ
ftr-422	282	20	we	we	PRON
ftr-422	282	21	are	be	AUX
ftr-422	282	22	back	back	ADV
ftr-422	282	23	to	to	ADP
ftr-422	282	24	the	the	DET
ftr-422	282	25	current	current	ADJ
ftr-422	282	26	system	system	NOUN
ftr-422	282	27	(	(	PUNCT
ftr-422	282	28	which	which	PRON
ftr-422	282	29	already	already	ADV
ftr-422	282	30	could	could	AUX
ftr-422	282	31	be	be	AUX
ftr-422	282	32	characterized	characterize	VERB
ftr-422	282	33	as	as	ADP
ftr-422	282	34	book	book	NOUN
ftr-422	282	35	income	income	NOUN
ftr-422	282	36	being	be	AUX
ftr-422	282	37	the	the	DET
ftr-422	282	38	starting	starting	NOUN
ftr-422	282	39	base	base	NOUN
ftr-422	282	40	with	with	ADP
ftr-422	282	41	many	many	ADJ
ftr-422	282	42	modifications	modification	NOUN
ftr-422	282	43	to	to	PART
ftr-422	282	44	arrive	arrive	VERB
ftr-422	282	45	at	at	ADP
ftr-422	282	46	taxable	taxable	ADJ
ftr-422	282	47	income	income	NOUN
ftr-422	282	48	)	)	PUNCT
ftr-422	282	49	?	?	PUNCT
ftr-422	283	1	2004	2004	NUM
ftr-422	283	2	]	]	PUNCT
ftr-422	283	3	book	book	NOUN
ftr-422	283	4	tax	tax	NOUN
ftr-422	283	5	conformity	conformity	NOUN
ftr-422	283	6	for	for	ADP
ftr-422	283	7	financial	financial	ADJ
ftr-422	283	8	instruments	instrument	NOUN
ftr-422	283	9	689	689	NUM
ftr-422	283	10	accounting	accounting	NOUN
ftr-422	283	11	guidance	guidance	NOUN
ftr-422	283	12	constitutes	constitute	VERB
ftr-422	283	13	relatively	relatively	ADV
ftr-422	283	14	flexible	flexible	ADJ
ftr-422	283	15	“	"	PUNCT
ftr-422	283	16	principles	principle	NOUN
ftr-422	283	17	,	,	PUNCT
ftr-422	283	18	”	"	PUNCT
ftr-422	283	19	which	which	PRON
ftr-422	283	20	may	may	AUX
ftr-422	283	21	not	not	PART
ftr-422	283	22	ensure	ensure	VERB
ftr-422	283	23	identical	identical	ADJ
ftr-422	283	24	treatment	treatment	NOUN
ftr-422	283	25	of	of	ADP
ftr-422	283	26	identical	identical	ADJ
ftr-422	283	27	transactions	transaction	NOUN
ftr-422	283	28	,	,	PUNCT
ftr-422	283	29	while	while	SCONJ
ftr-422	283	30	tax	tax	NOUN
ftr-422	283	31	law	law	NOUN
ftr-422	283	32	strives	strive	VERB
ftr-422	283	33	for	for	ADP
ftr-422	283	34	more	more	ADJ
ftr-422	283	35	accuracy	accuracy	NOUN
ftr-422	283	36	.	.	PUNCT
ftr-422	284	1	nevertheless	nevertheless	ADV
ftr-422	284	2	,	,	PUNCT
ftr-422	284	3	in	in	ADP
ftr-422	284	4	my	my	PRON
ftr-422	284	5	view	view	NOUN
ftr-422	284	6	,	,	PUNCT
ftr-422	284	7	accounting	accounting	NOUN
ftr-422	284	8	and	and	CCONJ
ftr-422	284	9	tax	tax	NOUN
ftr-422	284	10	’s	’s	PART
ftr-422	284	11	different	different	ADJ
ftr-422	284	12	roles56	roles56	NOUN
ftr-422	284	13	should	should	AUX
ftr-422	284	14	not	not	PART
ftr-422	284	15	prevent	prevent	VERB
ftr-422	284	16	policy	policy	NOUN
ftr-422	284	17	makers	maker	NOUN
ftr-422	284	18	from	from	ADP
ftr-422	284	19	conforming	conform	VERB
ftr-422	284	20	the	the	DET
ftr-422	284	21	rules	rule	NOUN
ftr-422	284	22	only	only	ADV
ftr-422	284	23	for	for	ADP
ftr-422	284	24	financial	financial	ADJ
ftr-422	284	25	instruments.57	instruments.57	PROPN
ftr-422	284	26	second	second	NOUN
ftr-422	284	27	,	,	PUNCT
ftr-422	284	28	accounting	accounting	NOUN
ftr-422	284	29	rules	rule	NOUN
ftr-422	284	30	are	be	AUX
ftr-422	284	31	not	not	PART
ftr-422	284	32	sufficiently	sufficiently	ADV
ftr-422	284	33	comprehensive	comprehensive	ADJ
ftr-422	284	34	to	to	PART
ftr-422	284	35	form	form	VERB
ftr-422	284	36	the	the	DET
ftr-422	284	37	rules	rule	NOUN
ftr-422	284	38	required	require	VERB
ftr-422	284	39	for	for	ADP
ftr-422	284	40	financial	financial	ADJ
ftr-422	284	41	instruments	instrument	NOUN
ftr-422	284	42	.	.	PUNCT
ftr-422	285	1	for	for	ADP
ftr-422	285	2	example	example	NOUN
ftr-422	285	3	,	,	PUNCT
ftr-422	285	4	gaap	gaap	PROPN
ftr-422	285	5	do	do	AUX
ftr-422	285	6	not	not	PART
ftr-422	285	7	deal	deal	VERB
ftr-422	285	8	with	with	ADP
ftr-422	285	9	the	the	DET
ftr-422	285	10	character	character	NOUN
ftr-422	285	11	of	of	ADP
ftr-422	285	12	income	income	NOUN
ftr-422	285	13	,	,	PUNCT
ftr-422	285	14	an	an	DET
ftr-422	285	15	element	element	NOUN
ftr-422	285	16	that	that	PRON
ftr-422	285	17	is	be	AUX
ftr-422	285	18	important	important	ADJ
ftr-422	285	19	in	in	ADP
ftr-422	285	20	jurisdictions	jurisdiction	NOUN
ftr-422	285	21	where	where	SCONJ
ftr-422	285	22	the	the	DET
ftr-422	285	23	rates	rate	NOUN
ftr-422	285	24	for	for	ADP
ftr-422	285	25	capital	capital	NOUN
ftr-422	285	26	gains	gain	NOUN
ftr-422	285	27	differ	differ	VERB
ftr-422	285	28	from	from	ADP
ftr-422	285	29	the	the	DET
ftr-422	285	30	ordinary	ordinary	ADJ
ftr-422	285	31	income	income	NOUN
ftr-422	285	32	rates	rate	NOUN
ftr-422	285	33	.	.	PUNCT
ftr-422	286	1	thus	thus	ADV
ftr-422	286	2	,	,	PUNCT
ftr-422	286	3	conforming	conforming	NOUN
ftr-422	286	4	book	book	NOUN
ftr-422	286	5	and	and	CCONJ
ftr-422	286	6	tax	tax	NOUN
ftr-422	286	7	rules	rule	NOUN
ftr-422	286	8	would	would	AUX
ftr-422	286	9	still	still	ADV
ftr-422	286	10	leave	leave	VERB
ftr-422	286	11	the	the	DET
ftr-422	286	12	character	character	NOUN
ftr-422	286	13	issue	issue	NOUN
ftr-422	286	14	unsettled.58	unsettled.58	PROPN
ftr-422	286	15	third	third	ADV
ftr-422	286	16	,	,	PUNCT
ftr-422	286	17	as	as	ADP
ftr-422	286	18	of	of	ADP
ftr-422	286	19	today	today	NOUN
ftr-422	286	20	,	,	PUNCT
ftr-422	286	21	the	the	DET
ftr-422	286	22	private	private	ADJ
ftr-422	286	23	sector	sector	NOUN
ftr-422	286	24	(	(	PUNCT
ftr-422	286	25	i.e.	i.e.	X
ftr-422	286	26	,	,	PUNCT
ftr-422	286	27	fasb	fasb	NOUN
ftr-422	286	28	)	)	PUNCT
ftr-422	286	29	,	,	PUNCT
ftr-422	286	30	rather	rather	ADV
ftr-422	286	31	than	than	ADP
ftr-422	286	32	congress	congress	PROPN
ftr-422	286	33	,	,	PUNCT
ftr-422	286	34	sets	set	VERB
ftr-422	286	35	forth	forth	ADP
ftr-422	286	36	the	the	DET
ftr-422	286	37	accounting	accounting	NOUN
ftr-422	286	38	principles	principle	NOUN
ftr-422	286	39	.	.	PUNCT
ftr-422	287	1	generally	generally	ADV
ftr-422	287	2	,	,	PUNCT
ftr-422	287	3	commentators	commentator	NOUN
ftr-422	287	4	agree	agree	VERB
ftr-422	287	5	that	that	SCONJ
ftr-422	287	6	accounting	accounting	NOUN
ftr-422	287	7	principles	principle	NOUN
ftr-422	287	8	need	need	VERB
ftr-422	287	9	to	to	PART
ftr-422	287	10	be	be	AUX
ftr-422	287	11	independent	independent	ADJ
ftr-422	287	12	from	from	ADP
ftr-422	287	13	government	government	NOUN
ftr-422	287	14	interference.59	interference.59	NOUN
ftr-422	287	15	as	as	SCONJ
ftr-422	287	16	one	one	NUM
ftr-422	287	17	commentator	commentator	NOUN
ftr-422	287	18	indicated	indicate	VERB
ftr-422	287	19	,	,	PUNCT
ftr-422	287	20	the	the	DET
ftr-422	287	21	accounting	accounting	NOUN
ftr-422	287	22	profession	profession	NOUN
ftr-422	287	23	has	have	AUX
ftr-422	287	24	been	be	AUX
ftr-422	287	25	very	very	ADV
ftr-422	287	26	clear	clear	ADJ
ftr-422	287	27	in	in	ADP
ftr-422	287	28	asserting	assert	VERB
ftr-422	287	29	that	that	SCONJ
ftr-422	287	30	the	the	DET
ftr-422	287	31	government	government	NOUN
ftr-422	287	32	should	should	AUX
ftr-422	287	33	not	not	PART
ftr-422	287	34	“	"	PUNCT
ftr-422	287	35	have	have	VERB
ftr-422	287	36	a	a	DET
ftr-422	287	37	hand	hand	NOUN
ftr-422	287	38	in	in	ADP
ftr-422	287	39	determining	determine	VERB
ftr-422	287	40	the	the	DET
ftr-422	287	41	application	application	NOUN
ftr-422	287	42	or	or	CCONJ
ftr-422	287	43	formulation	formulation	NOUN
ftr-422	287	44	of	of	ADP
ftr-422	287	45	the	the	DET
ftr-422	287	46	principles	principle	NOUN
ftr-422	287	47	to	to	PART
ftr-422	287	48	which	which	PRON
ftr-422	287	49	the	the	DET
ftr-422	287	50	tax	tax	NOUN
ftr-422	287	51	law	law	NOUN
ftr-422	287	52	was	be	AUX
ftr-422	287	53	being	be	AUX
ftr-422	287	54	56	56	NUM
ftr-422	287	55	.	.	PUNCT
ftr-422	288	1	thor	thor	PROPN
ftr-422	288	2	power	power	PROPN
ftr-422	288	3	,	,	PUNCT
ftr-422	288	4	439	439	NUM
ftr-422	288	5	u.s	u.s	PROPN
ftr-422	288	6	.	.	PROPN
ftr-422	288	7	at	at	ADP
ftr-422	288	8	544	544	NUM
ftr-422	288	9	.	.	NOUN
ftr-422	288	10	57	57	NUM
ftr-422	288	11	.	.	PUNCT
ftr-422	289	1	as	as	SCONJ
ftr-422	289	2	engler	engler	NOUN
ftr-422	289	3	indicates	indicate	VERB
ftr-422	289	4	:	:	PUNCT
ftr-422	289	5	“	"	PUNCT
ftr-422	289	6	[	[	X
ftr-422	289	7	d]espite	d]espite	VERB
ftr-422	289	8	their	their	PRON
ftr-422	289	9	stated	state	VERB
ftr-422	289	10	differences	difference	NOUN
ftr-422	289	11	,	,	PUNCT
ftr-422	289	12	taxable	taxable	ADJ
ftr-422	289	13	income	income	NOUN
ftr-422	289	14	and	and	CCONJ
ftr-422	289	15	book	book	NOUN
ftr-422	289	16	income	income	NOUN
ftr-422	289	17	share	share	VERB
ftr-422	289	18	a	a	DET
ftr-422	289	19	common	common	ADJ
ftr-422	289	20	core	core	NOUN
ftr-422	289	21	:	:	PUNCT
ftr-422	289	22	net	net	ADJ
ftr-422	289	23	income	income	NOUN
ftr-422	289	24	as	as	ADP
ftr-422	289	25	a	a	DET
ftr-422	289	26	barometer	barometer	NOUN
ftr-422	289	27	of	of	ADP
ftr-422	289	28	profitability	profitability	NOUN
ftr-422	289	29	.	.	PUNCT
ftr-422	289	30	”	"	PUNCT
ftr-422	290	1	see	see	VERB
ftr-422	290	2	engler	engler	NOUN
ftr-422	290	3	,	,	PUNCT
ftr-422	290	4	supra	supra	PROPN
ftr-422	290	5	note	note	NOUN
ftr-422	290	6	1	1	NUM
ftr-422	290	7	,	,	PUNCT
ftr-422	290	8	at	at	ADP
ftr-422	290	9	558	558	NUM
ftr-422	290	10	.	.	PUNCT
ftr-422	291	1	58	58	NUM
ftr-422	291	2	.	.	PUNCT
ftr-422	292	1	if	if	SCONJ
ftr-422	292	2	character	character	NOUN
ftr-422	292	3	of	of	ADP
ftr-422	292	4	income	income	NOUN
ftr-422	292	5	from	from	ADP
ftr-422	292	6	financial	financial	ADJ
ftr-422	292	7	instruments	instrument	NOUN
ftr-422	292	8	will	will	AUX
ftr-422	292	9	be	be	AUX
ftr-422	292	10	ordinary	ordinary	ADJ
ftr-422	292	11	in	in	ADP
ftr-422	292	12	all	all	DET
ftr-422	292	13	circumstances	circumstance	NOUN
ftr-422	292	14	,	,	PUNCT
ftr-422	292	15	as	as	SCONJ
ftr-422	292	16	david	david	PROPN
ftr-422	292	17	garlock	garlock	PROPN
ftr-422	292	18	suggests	suggest	VERB
ftr-422	292	19	,	,	PUNCT
ftr-422	292	20	this	this	PRON
ftr-422	292	21	would	would	AUX
ftr-422	292	22	eliminate	eliminate	VERB
ftr-422	292	23	this	this	DET
ftr-422	292	24	problem	problem	NOUN
ftr-422	292	25	.	.	PUNCT
ftr-422	293	1	see	see	VERB
ftr-422	293	2	,	,	PUNCT
ftr-422	293	3	generally	generally	ADV
ftr-422	293	4	garlock	garlock	PROPN
ftr-422	293	5	(	(	PUNCT
ftr-422	293	6	2004	2004	NUM
ftr-422	293	7	)	)	PUNCT
ftr-422	293	8	,	,	PUNCT
ftr-422	293	9	supra	supra	PROPN
ftr-422	293	10	note	note	NOUN
ftr-422	293	11	27	27	NUM
ftr-422	293	12	.	.	PUNCT
ftr-422	294	1	alternatively	alternatively	ADV
ftr-422	294	2	,	,	PUNCT
ftr-422	294	3	the	the	DET
ftr-422	294	4	capital	capital	NOUN
ftr-422	294	5	gains	gain	NOUN
ftr-422	294	6	preference	preference	NOUN
ftr-422	294	7	could	could	AUX
ftr-422	294	8	be	be	AUX
ftr-422	294	9	eliminated	eliminate	VERB
ftr-422	294	10	.	.	PUNCT
ftr-422	295	1	see	see	VERB
ftr-422	295	2	weisbach	weisbach	NOUN
ftr-422	295	3	(	(	PUNCT
ftr-422	295	4	1999	1999	NUM
ftr-422	295	5	)	)	PUNCT
ftr-422	295	6	,	,	PUNCT
ftr-422	295	7	supra	supra	PROPN
ftr-422	295	8	note	note	PROPN
ftr-422	295	9	28	28	NUM
ftr-422	295	10	,	,	PUNCT
ftr-422	295	11	at	at	ADP
ftr-422	295	12	123	123	NUM
ftr-422	295	13	.	.	PUNCT
ftr-422	296	1	59	59	NUM
ftr-422	296	2	.	.	PUNCT
ftr-422	297	1	see	see	VERB
ftr-422	297	2	generally	generally	ADV
ftr-422	297	3	selbach	selbach	NOUN
ftr-422	297	4	,	,	PUNCT
ftr-422	297	5	supra	supra	ADJ
ftr-422	297	6	note	note	NOUN
ftr-422	297	7	2	2	NUM
ftr-422	297	8	,	,	PUNCT
ftr-422	297	9	on	on	ADP
ftr-422	297	10	the	the	DET
ftr-422	297	11	eu	eu	PROPN
ftr-422	297	12	directive	directive	NOUN
ftr-422	297	13	approach	approach	NOUN
ftr-422	297	14	.	.	PUNCT
ftr-422	298	1	for	for	ADP
ftr-422	298	2	an	an	DET
ftr-422	298	3	in	in	ADP
ftr-422	298	4	-	-	PUNCT
ftr-422	298	5	depth	depth	NOUN
ftr-422	298	6	discussion	discussion	NOUN
ftr-422	298	7	on	on	ADP
ftr-422	298	8	the	the	DET
ftr-422	298	9	reaction	reaction	NOUN
ftr-422	298	10	of	of	ADP
ftr-422	298	11	the	the	DET
ftr-422	298	12	accounting	accounting	NOUN
ftr-422	298	13	profession	profession	NOUN
ftr-422	298	14	to	to	ADP
ftr-422	298	15	book	book	NOUN
ftr-422	298	16	-	-	PUNCT
ftr-422	298	17	tax	tax	NOUN
ftr-422	298	18	conformity	conformity	NOUN
ftr-422	298	19	,	,	PUNCT
ftr-422	298	20	see	see	VERB
ftr-422	298	21	anthony	anthony	PROPN
ftr-422	298	22	j.	j.	PROPN
ftr-422	298	23	luppino	luppino	PROPN
ftr-422	298	24	,	,	PUNCT
ftr-422	298	25	supra	supra	PROPN
ftr-422	298	26	note	note	NOUN
ftr-422	298	27	1	1	NUM
ftr-422	298	28	,	,	PUNCT
ftr-422	298	29	at	at	ADP
ftr-422	298	30	119	119	NUM
ftr-422	298	31	-	-	SYM
ftr-422	298	32	131	131	NUM
ftr-422	298	33	.	.	PUNCT
ftr-422	299	1	see	see	VERB
ftr-422	299	2	also	also	ADV
ftr-422	299	3	terry	terry	PROPN
ftr-422	299	4	shevlin	shevlin	PROPN
ftr-422	299	5	,	,	PUNCT
ftr-422	299	6	supra	supra	PROPN
ftr-422	299	7	note	note	PROPN
ftr-422	299	8	1	1	NUM
ftr-422	299	9	,	,	PUNCT
ftr-422	299	10	at	at	ADP
ftr-422	299	11	436	436	NUM
ftr-422	299	12	,	,	PUNCT
ftr-422	299	13	stating	state	VERB
ftr-422	299	14	that	that	SCONJ
ftr-422	299	15	:	:	PUNCT
ftr-422	299	16	if	if	SCONJ
ftr-422	299	17	taxable	taxable	ADJ
ftr-422	299	18	income	income	NOUN
ftr-422	299	19	were	be	AUX
ftr-422	299	20	to	to	PART
ftr-422	299	21	be	be	AUX
ftr-422	299	22	more	more	ADV
ftr-422	299	23	closely	closely	ADV
ftr-422	299	24	linked	link	VERB
ftr-422	299	25	to	to	ADP
ftr-422	299	26	book	book	NOUN
ftr-422	299	27	income	income	NOUN
ftr-422	299	28	rules	rule	NOUN
ftr-422	299	29	,	,	PUNCT
ftr-422	299	30	how	how	SCONJ
ftr-422	299	31	would	would	AUX
ftr-422	299	32	the	the	DET
ftr-422	299	33	standards	standard	NOUN
ftr-422	299	34	be	be	AUX
ftr-422	299	35	determined	determine	VERB
ftr-422	299	36	?	?	PUNCT
ftr-422	300	1	would	would	AUX
ftr-422	300	2	the	the	DET
ftr-422	300	3	fasb	fasb	NOUN
ftr-422	300	4	need	need	VERB
ftr-422	300	5	to	to	PART
ftr-422	300	6	consult	consult	VERB
ftr-422	300	7	with	with	ADP
ftr-422	300	8	congress	congress	PROPN
ftr-422	300	9	every	every	DET
ftr-422	300	10	time	time	NOUN
ftr-422	300	11	the	the	DET
ftr-422	300	12	fasb	fasb	NOUN
ftr-422	300	13	debated	debate	VERB
ftr-422	300	14	an	an	DET
ftr-422	300	15	accounting	accounting	NOUN
ftr-422	300	16	issue	issue	NOUN
ftr-422	300	17	that	that	PRON
ftr-422	300	18	had	have	VERB
ftr-422	300	19	book	book	NOUN
ftr-422	300	20	income	income	NOUN
ftr-422	300	21	consequences	consequence	NOUN
ftr-422	300	22	?	?	PUNCT
ftr-422	301	1	would	would	AUX
ftr-422	301	2	congress	congress	VERB
ftr-422	301	3	not	not	PART
ftr-422	301	4	meddle	meddle	VERB
ftr-422	301	5	in	in	ADP
ftr-422	301	6	the	the	DET
ftr-422	301	7	setting	setting	NOUN
ftr-422	301	8	of	of	ADP
ftr-422	301	9	standards	standard	NOUN
ftr-422	301	10	but	but	CCONJ
ftr-422	301	11	alternatively	alternatively	ADV
ftr-422	301	12	separately	separately	ADV
ftr-422	301	13	consider	consider	VERB
ftr-422	301	14	the	the	DET
ftr-422	301	15	income	income	NOUN
ftr-422	301	16	and	and	CCONJ
ftr-422	301	17	tax	tax	NOUN
ftr-422	301	18	consequences	consequence	NOUN
ftr-422	301	19	of	of	ADP
ftr-422	301	20	any	any	DET
ftr-422	301	21	book	book	NOUN
ftr-422	301	22	income	income	NOUN
ftr-422	301	23	rule	rule	NOUN
ftr-422	301	24	change	change	NOUN
ftr-422	301	25	and	and	CCONJ
ftr-422	301	26	issue	issue	VERB
ftr-422	301	27	a	a	DET
ftr-422	301	28	modification	modification	NOUN
ftr-422	301	29	for	for	ADP
ftr-422	301	30	purposes	purpose	NOUN
ftr-422	301	31	of	of	ADP
ftr-422	301	32	calculating	calculate	VERB
ftr-422	301	33	taxable	taxable	ADJ
ftr-422	301	34	income	income	NOUN
ftr-422	301	35	?	?	PUNCT
ftr-422	302	1	i	i	PRON
ftr-422	302	2	believe	believe	VERB
ftr-422	302	3	that	that	SCONJ
ftr-422	302	4	this	this	PRON
ftr-422	302	5	would	would	AUX
ftr-422	302	6	become	become	VERB
ftr-422	302	7	very	very	ADV
ftr-422	302	8	cumbersome	cumbersome	ADJ
ftr-422	302	9	and	and	CCONJ
ftr-422	302	10	the	the	DET
ftr-422	302	11	standard	standard	ADJ
ftr-422	302	12	setting	setting	NOUN
ftr-422	302	13	process	process	NOUN
ftr-422	302	14	would	would	AUX
ftr-422	302	15	become	become	VERB
ftr-422	302	16	even	even	ADV
ftr-422	302	17	more	more	ADV
ftr-422	302	18	cumbersome	cumbersome	ADJ
ftr-422	302	19	than	than	ADP
ftr-422	302	20	at	at	ADP
ftr-422	302	21	present	present	NOUN
ftr-422	302	22	.	.	PUNCT
ftr-422	303	1	690	690	NUM
ftr-422	303	2	florida	florida	PROPN
ftr-422	303	3	tax	tax	NOUN
ftr-422	303	4	review	review	NOUN
ftr-422	303	5	[	[	X
ftr-422	303	6	vol.6:7	vol.6:7	NOUN
ftr-422	303	7	asked	ask	VERB
ftr-422	303	8	to	to	PART
ftr-422	303	9	conform	conform	VERB
ftr-422	303	10	.	.	PUNCT
ftr-422	303	11	”	"	PUNCT
ftr-422	304	1	for	for	ADP
ftr-422	304	2	this	this	DET
ftr-422	304	3	reason	reason	NOUN
ftr-422	304	4	,	,	PUNCT
ftr-422	304	5	i	i	PRON
ftr-422	304	6	suggest	suggest	VERB
ftr-422	304	7	below	below	ADP
ftr-422	304	8	that	that	DET
ftr-422	304	9	tax	tax	NOUN
ftr-422	304	10	rules	rule	NOUN
ftr-422	304	11	will	will	AUX
ftr-422	304	12	follow60	follow60	VERB
ftr-422	304	13	gaap	gaap	NOUN
ftr-422	304	14	and	and	CCONJ
ftr-422	304	15	not	not	PART
ftr-422	304	16	vice	vice	ADV
ftr-422	304	17	versa	versa	ADV
ftr-422	304	18	,	,	PUNCT
ftr-422	304	19	so	so	SCONJ
ftr-422	304	20	that	that	SCONJ
ftr-422	304	21	gaap	gaap	NOUN
ftr-422	304	22	will	will	AUX
ftr-422	304	23	remain	remain	VERB
ftr-422	304	24	independent.61	independent.61	ADP
ftr-422	304	25	fourth	fourth	ADV
ftr-422	304	26	,	,	PUNCT
ftr-422	304	27	conforming	conforming	NOUN
ftr-422	304	28	book	book	NOUN
ftr-422	304	29	and	and	CCONJ
ftr-422	304	30	tax	tax	NOUN
ftr-422	304	31	rules	rule	NOUN
ftr-422	304	32	would	would	AUX
ftr-422	304	33	limit	limit	VERB
ftr-422	304	34	the	the	DET
ftr-422	304	35	accounting	accounting	NOUN
ftr-422	304	36	and	and	CCONJ
ftr-422	304	37	tax	tax	NOUN
ftr-422	304	38	institutional	institutional	ADJ
ftr-422	304	39	ability	ability	NOUN
ftr-422	304	40	and	and	CCONJ
ftr-422	304	41	authority	authority	NOUN
ftr-422	304	42	to	to	PART
ftr-422	304	43	initiate	initiate	VERB
ftr-422	304	44	changes	change	NOUN
ftr-422	304	45	to	to	ADP
ftr-422	304	46	the	the	DET
ftr-422	304	47	systems	system	NOUN
ftr-422	304	48	.	.	PUNCT
ftr-422	305	1	in62	in62	PROPN
ftr-422	305	2	particular	particular	ADJ
ftr-422	305	3	,	,	PUNCT
ftr-422	305	4	assuming	assume	VERB
ftr-422	305	5	tax	tax	NOUN
ftr-422	305	6	rules	rule	NOUN
ftr-422	305	7	will	will	AUX
ftr-422	305	8	follow	follow	VERB
ftr-422	305	9	gaap	gaap	NOUN
ftr-422	305	10	,	,	PUNCT
ftr-422	305	11	conformity	conformity	NOUN
ftr-422	305	12	may	may	AUX
ftr-422	305	13	limit	limit	VERB
ftr-422	305	14	the	the	DET
ftr-422	305	15	tax	tax	NOUN
ftr-422	305	16	authorities	authority	NOUN
ftr-422	305	17	’	'	PUNCT
ftr-422	305	18	response	response	NOUN
ftr-422	305	19	to	to	ADP
ftr-422	305	20	new	new	ADJ
ftr-422	305	21	instruments	instrument	NOUN
ftr-422	305	22	because	because	SCONJ
ftr-422	305	23	congress	congress	PROPN
ftr-422	305	24	and	and	CCONJ
ftr-422	305	25	treasury	treasury	PROPN
ftr-422	305	26	will	will	AUX
ftr-422	305	27	have	have	VERB
ftr-422	305	28	to	to	PART
ftr-422	305	29	wait	wait	VERB
ftr-422	305	30	for	for	ADP
ftr-422	305	31	fasb	fasb	NOUN
ftr-422	305	32	’s	’s	PART
ftr-422	305	33	reaction	reaction	NOUN
ftr-422	305	34	when	when	SCONJ
ftr-422	305	35	a	a	DET
ftr-422	305	36	new	new	ADJ
ftr-422	305	37	instrument	instrument	NOUN
ftr-422	305	38	is	be	AUX
ftr-422	305	39	introduced	introduce	VERB
ftr-422	305	40	.	.	PUNCT
ftr-422	306	1	fifth	fifth	ADJ
ftr-422	306	2	,	,	PUNCT
ftr-422	306	3	some	some	DET
ftr-422	306	4	commentators	commentator	NOUN
ftr-422	306	5	have	have	AUX
ftr-422	306	6	indicated	indicate	VERB
ftr-422	306	7	that	that	SCONJ
ftr-422	306	8	book	book	NOUN
ftr-422	306	9	-	-	PUNCT
ftr-422	306	10	tax	tax	NOUN
ftr-422	306	11	conformity	conformity	NOUN
ftr-422	306	12	will	will	AUX
ftr-422	306	13	motivate	motivate	VERB
ftr-422	306	14	reporting	reporting	NOUN
ftr-422	306	15	entities	entity	NOUN
ftr-422	306	16	to	to	PART
ftr-422	306	17	report	report	VERB
ftr-422	306	18	lower	low	ADJ
ftr-422	306	19	earnings	earning	NOUN
ftr-422	306	20	simply	simply	ADV
ftr-422	306	21	to	to	PART
ftr-422	306	22	reduce	reduce	VERB
ftr-422	306	23	their	their	PRON
ftr-422	306	24	tax	tax	NOUN
ftr-422	306	25	bill	bill	NOUN
ftr-422	306	26	and	and	CCONJ
ftr-422	306	27	it	it	PRON
ftr-422	306	28	might	might	AUX
ftr-422	306	29	have	have	VERB
ftr-422	306	30	the	the	DET
ftr-422	306	31	effect	effect	NOUN
ftr-422	306	32	of	of	ADP
ftr-422	306	33	degrading	degrade	VERB
ftr-422	306	34	the	the	DET
ftr-422	306	35	quality	quality	NOUN
ftr-422	306	36	of	of	ADP
ftr-422	306	37	financial	financial	ADJ
ftr-422	306	38	reporting.63	reporting.63	NOUN
ftr-422	306	39	as	as	SCONJ
ftr-422	306	40	professor	professor	PROPN
ftr-422	306	41	johnson	johnson	PROPN
ftr-422	306	42	indicates	indicate	VERB
ftr-422	306	43	,	,	PUNCT
ftr-422	306	44	“	"	PUNCT
ftr-422	306	45	[	[	X
ftr-422	306	46	d]riving	d]rive	VERB
ftr-422	306	47	down	down	ADP
ftr-422	306	48	reported	report	VERB
ftr-422	306	49	income	income	NOUN
ftr-422	306	50	would	would	AUX
ftr-422	306	51	be	be	AUX
ftr-422	306	52	terrible	terrible	ADJ
ftr-422	306	53	for	for	ADP
ftr-422	306	54	the	the	DET
ftr-422	306	55	efficiency	efficiency	NOUN
ftr-422	306	56	of	of	ADP
ftr-422	306	57	the	the	DET
ftr-422	306	58	stock	stock	NOUN
ftr-422	306	59	market	market	NOUN
ftr-422	306	60	.	.	PUNCT
ftr-422	307	1	”64	”64	PROPN
ftr-422	307	2	finally	finally	ADV
ftr-422	307	3	,	,	PUNCT
ftr-422	307	4	applying	apply	VERB
ftr-422	307	5	a	a	DET
ftr-422	307	6	mark	mark	NOUN
ftr-422	307	7	-	-	PUNCT
ftr-422	307	8	to	to	ADP
ftr-422	307	9	-	-	PUNCT
ftr-422	307	10	market	market	NOUN
ftr-422	307	11	regime	regime	NOUN
ftr-422	307	12	to	to	ADP
ftr-422	307	13	most	most	ADJ
ftr-422	307	14	financial	financial	ADJ
ftr-422	307	15	instruments	instrument	NOUN
ftr-422	307	16	could	could	AUX
ftr-422	307	17	have	have	VERB
ftr-422	307	18	some	some	DET
ftr-422	307	19	adverse	adverse	ADJ
ftr-422	307	20	impact	impact	NOUN
ftr-422	307	21	.	.	PUNCT
ftr-422	308	1	in	in	ADP
ftr-422	308	2	particular	particular	ADJ
ftr-422	308	3	,	,	PUNCT
ftr-422	308	4	it	it	PRON
ftr-422	308	5	has	have	AUX
ftr-422	308	6	been	be	AUX
ftr-422	308	7	argued	argue	VERB
ftr-422	308	8	that	that	SCONJ
ftr-422	308	9	liquidity	liquidity	NOUN
ftr-422	308	10	is	be	AUX
ftr-422	308	11	a	a	DET
ftr-422	308	12	major	major	ADJ
ftr-422	308	13	drawback	drawback	NOUN
ftr-422	308	14	of	of	ADP
ftr-422	308	15	a	a	DET
ftr-422	308	16	mark	mark	NOUN
ftr-422	308	17	-	-	PUNCT
ftr-422	308	18	to	to	ADP
ftr-422	308	19	-	-	PUNCT
ftr-422	308	20	market	market	NOUN
ftr-422	308	21	regime.65	regime.65	PROPN
ftr-422	308	22	c.	c.	PROPN
ftr-422	308	23	alternative	alternative	PROPN
ftr-422	308	24	routes	route	NOUN
ftr-422	308	25	to	to	PART
ftr-422	308	26	achieve	achieve	VERB
ftr-422	308	27	conformity	conformity	NOUN
ftr-422	308	28	1	1	NUM
ftr-422	308	29	.	.	PUNCT
ftr-422	308	30	mandatory	mandatory	ADJ
ftr-422	308	31	conformity	conformity	NOUN
ftr-422	308	32	congress	congress	PROPN
ftr-422	308	33	and	and	CCONJ
ftr-422	308	34	treasury	treasury	PROPN
ftr-422	308	35	may	may	AUX
ftr-422	308	36	set	set	VERB
ftr-422	308	37	forth	forth	ADP
ftr-422	308	38	mandatory	mandatory	ADJ
ftr-422	308	39	book	book	NOUN
ftr-422	308	40	-	-	PUNCT
ftr-422	308	41	tax	tax	NOUN
ftr-422	308	42	conformity	conformity	NOUN
ftr-422	308	43	for	for	ADP
ftr-422	308	44	financial	financial	ADJ
ftr-422	308	45	instruments	instrument	NOUN
ftr-422	308	46	that	that	PRON
ftr-422	308	47	will	will	AUX
ftr-422	308	48	apply	apply	VERB
ftr-422	308	49	to	to	ADP
ftr-422	308	50	all	all	DET
ftr-422	308	51	taxpayers	taxpayer	NOUN
ftr-422	308	52	.	.	PUNCT
ftr-422	309	1	mandatory	mandatory	ADJ
ftr-422	309	2	conformity	conformity	NOUN
ftr-422	309	3	could	could	AUX
ftr-422	309	4	be	be	AUX
ftr-422	309	5	achieved	achieve	VERB
ftr-422	309	6	in	in	ADP
ftr-422	309	7	two	two	NUM
ftr-422	309	8	ways	way	NOUN
ftr-422	309	9	.	.	PUNCT
ftr-422	310	1	the	the	DET
ftr-422	310	2	first	first	ADJ
ftr-422	310	3	alternative	alternative	NOUN
ftr-422	310	4	is	be	AUX
ftr-422	310	5	for	for	SCONJ
ftr-422	310	6	congress	congress	PROPN
ftr-422	310	7	to	to	PART
ftr-422	310	8	set	set	VERB
ftr-422	310	9	forth	forth	ADP
ftr-422	310	10	in	in	ADP
ftr-422	310	11	the	the	DET
ftr-422	310	12	tax	tax	NOUN
ftr-422	310	13	code	code	NOUN
ftr-422	310	14	a	a	DET
ftr-422	310	15	broad	broad	ADJ
ftr-422	310	16	provision	provision	NOUN
ftr-422	310	17	pursuant	pursuant	ADJ
ftr-422	310	18	to	to	ADP
ftr-422	310	19	which	which	PRON
ftr-422	310	20	taxpayers	taxpayer	NOUN
ftr-422	310	21	must	must	AUX
ftr-422	310	22	follow	follow	VERB
ftr-422	310	23	,	,	PUNCT
ftr-422	310	24	for	for	ADP
ftr-422	310	25	tax	tax	NOUN
ftr-422	310	26	purposes	purpose	NOUN
ftr-422	310	27	,	,	PUNCT
ftr-422	310	28	the	the	DET
ftr-422	310	29	classification	classification	NOUN
ftr-422	310	30	,	,	PUNCT
ftr-422	310	31	timing	timing	NOUN
ftr-422	310	32	,	,	PUNCT
ftr-422	310	33	and	and	CCONJ
ftr-422	310	34	valuation	valuation	NOUN
ftr-422	310	35	principles	principle	NOUN
ftr-422	310	36	they	they	PRON
ftr-422	310	37	use	use	VERB
ftr-422	310	38	for	for	ADP
ftr-422	310	39	financial	financial	ADJ
ftr-422	310	40	accounting	accounting	NOUN
ftr-422	310	41	purposes	purpose	NOUN
ftr-422	310	42	.	.	PUNCT
ftr-422	311	1	the	the	DET
ftr-422	311	2	benefit	benefit	NOUN
ftr-422	311	3	of	of	ADP
ftr-422	311	4	this	this	DET
ftr-422	311	5	alternative	alternative	NOUN
ftr-422	311	6	is	be	AUX
ftr-422	311	7	that	that	SCONJ
ftr-422	311	8	when	when	SCONJ
ftr-422	311	9	a66	a66	PROPN
ftr-422	311	10	certain	certain	ADJ
ftr-422	311	11	relevant	relevant	ADJ
ftr-422	311	12	accounting	accounting	NOUN
ftr-422	311	13	principle	principle	NOUN
ftr-422	311	14	changes	change	NOUN
ftr-422	311	15	,	,	PUNCT
ftr-422	311	16	it	it	PRON
ftr-422	311	17	would	would	AUX
ftr-422	311	18	not	not	PART
ftr-422	311	19	be	be	AUX
ftr-422	311	20	necessary	necessary	ADJ
ftr-422	311	21	to	to	ADP
ftr-422	311	22	60	60	NUM
ftr-422	311	23	.	.	PUNCT
ftr-422	312	1	anthony	anthony	PROPN
ftr-422	312	2	j.	j.	PROPN
ftr-422	312	3	luppino	luppino	PROPN
ftr-422	312	4	,	,	PUNCT
ftr-422	312	5	supra	supra	PROPN
ftr-422	312	6	note	note	NOUN
ftr-422	312	7	1	1	NUM
ftr-422	312	8	,	,	PUNCT
ftr-422	312	9	at	at	ADP
ftr-422	312	10	123	123	NUM
ftr-422	312	11	.	.	PUNCT
ftr-422	312	12	61	61	NUM
ftr-422	312	13	.	.	PUNCT
ftr-422	313	1	as	as	SCONJ
ftr-422	313	2	set	set	VERB
ftr-422	313	3	forth	forth	ADV
ftr-422	313	4	below	below	ADV
ftr-422	313	5	,	,	PUNCT
ftr-422	313	6	i	i	PRON
ftr-422	313	7	suggest	suggest	VERB
ftr-422	313	8	that	that	SCONJ
ftr-422	313	9	congress	congress	PROPN
ftr-422	313	10	and	and	CCONJ
ftr-422	313	11	treasury	treasury	PROPN
ftr-422	313	12	revise	revise	VERB
ftr-422	313	13	current	current	ADJ
ftr-422	313	14	tax	tax	NOUN
ftr-422	313	15	rules	rule	NOUN
ftr-422	313	16	for	for	ADP
ftr-422	313	17	financial	financial	ADJ
ftr-422	313	18	instruments	instrument	NOUN
ftr-422	313	19	to	to	PART
ftr-422	313	20	conform	conform	VERB
ftr-422	313	21	them	they	PRON
ftr-422	313	22	to	to	ADP
ftr-422	313	23	corresponding	correspond	VERB
ftr-422	313	24	accounting	accounting	NOUN
ftr-422	313	25	principles	principle	NOUN
ftr-422	313	26	.	.	PUNCT
ftr-422	314	1	i	i	PRON
ftr-422	314	2	do	do	VERB
ftr-422	314	3	not	not	PART
ftr-422	314	4	,	,	PUNCT
ftr-422	314	5	however	however	ADV
ftr-422	314	6	,	,	PUNCT
ftr-422	314	7	suggest	suggest	VERB
ftr-422	314	8	that	that	SCONJ
ftr-422	314	9	a	a	DET
ftr-422	314	10	taxpayer	taxpayer	NOUN
ftr-422	314	11	will	will	AUX
ftr-422	314	12	be	be	AUX
ftr-422	314	13	required	require	VERB
ftr-422	314	14	,	,	PUNCT
ftr-422	314	15	or	or	CCONJ
ftr-422	314	16	allowed	allow	VERB
ftr-422	314	17	,	,	PUNCT
ftr-422	314	18	to	to	PART
ftr-422	314	19	apply	apply	VERB
ftr-422	314	20	its	its	PRON
ftr-422	314	21	particular	particular	ADJ
ftr-422	314	22	financial	financial	ADJ
ftr-422	314	23	accounting	accounting	NOUN
ftr-422	314	24	treatment	treatment	NOUN
ftr-422	314	25	for	for	ADP
ftr-422	314	26	tax	tax	NOUN
ftr-422	314	27	purposes	purpose	NOUN
ftr-422	314	28	.	.	PUNCT
ftr-422	315	1	62	62	NUM
ftr-422	315	2	.	.	PUNCT
ftr-422	316	1	knott	knott	PROPN
ftr-422	316	2	and	and	CCONJ
ftr-422	316	3	rosenfeld	rosenfeld	PROPN
ftr-422	316	4	,	,	PUNCT
ftr-422	316	5	supra	supra	PROPN
ftr-422	316	6	note	note	PROPN
ftr-422	316	7	1	1	NUM
ftr-422	316	8	,	,	PUNCT
ftr-422	316	9	§	§	PROPN
ftr-422	316	10	iv	iv	NUM
ftr-422	316	11	,	,	PUNCT
ftr-422	316	12	a(2)(a	a(2)(a	NOUN
ftr-422	316	13	)	)	PUNCT
ftr-422	316	14	.	.	PUNCT
ftr-422	317	1	63	63	NUM
ftr-422	317	2	.	.	X
ftr-422	318	1	johnson	johnson	PROPN
ftr-422	318	2	,	,	PUNCT
ftr-422	318	3	supra	supra	PROPN
ftr-422	318	4	note	note	PROPN
ftr-422	318	5	1	1	NUM
ftr-422	318	6	,	,	PUNCT
ftr-422	318	7	at	at	ADP
ftr-422	318	8	427	427	NUM
ftr-422	318	9	.	.	PUNCT
ftr-422	318	10	64	64	NUM
ftr-422	318	11	.	.	PUNCT
ftr-422	319	1	i	i	PRON
ftr-422	319	2	d.	d.	PROPN
ftr-422	319	3	65	65	NUM
ftr-422	319	4	.	.	PUNCT
ftr-422	320	1	see	see	VERB
ftr-422	320	2	reed	reed	PROPN
ftr-422	320	3	shuldiner	shuldiner	PROPN
ftr-422	320	4	,	,	PUNCT
ftr-422	320	5	a	a	DET
ftr-422	320	6	general	general	ADJ
ftr-422	320	7	approach	approach	NOUN
ftr-422	320	8	to	to	ADP
ftr-422	320	9	the	the	DET
ftr-422	320	10	taxation	taxation	NOUN
ftr-422	320	11	of	of	ADP
ftr-422	320	12	financial	financial	ADJ
ftr-422	320	13	instruments	instrument	NOUN
ftr-422	320	14	,	,	PUNCT
ftr-422	320	15	71	71	NUM
ftr-422	320	16	tex	tex	PROPN
ftr-422	320	17	.	.	PROPN
ftr-422	320	18	l.	l.	PROPN
ftr-422	320	19	rev	rev	PROPN
ftr-422	320	20	.	.	PROPN
ftr-422	321	1	243	243	NUM
ftr-422	321	2	(	(	PUNCT
ftr-422	321	3	1992	1992	NUM
ftr-422	321	4	)	)	PUNCT
ftr-422	322	1	;	;	PUNCT
ftr-422	322	2	noel	noel	PROPN
ftr-422	322	3	cunningham	cunningham	PROPN
ftr-422	322	4	and	and	CCONJ
ftr-422	322	5	deborah	deborah	PROPN
ftr-422	322	6	schenk	schenk	PROPN
ftr-422	322	7	,	,	PUNCT
ftr-422	322	8	taxation	taxation	NOUN
ftr-422	322	9	without	without	ADP
ftr-422	322	10	realization	realization	NOUN
ftr-422	322	11	:	:	PUNCT
ftr-422	322	12	a	a	DET
ftr-422	322	13	“	"	PUNCT
ftr-422	322	14	revolutionary	revolutionary	ADJ
ftr-422	322	15	”	"	PUNCT
ftr-422	322	16	approach	approach	NOUN
ftr-422	322	17	to	to	ADP
ftr-422	322	18	ownership	ownership	NOUN
ftr-422	322	19	,	,	PUNCT
ftr-422	322	20	47	47	NUM
ftr-422	322	21	tax	tax	NOUN
ftr-422	322	22	l.	l.	PROPN
ftr-422	322	23	rev	rev	PROPN
ftr-422	322	24	.	.	PROPN
ftr-422	323	1	725	725	NUM
ftr-422	323	2	(	(	PUNCT
ftr-422	323	3	1992	1992	NUM
ftr-422	323	4	)	)	PUNCT
ftr-422	323	5	;	;	PUNCT
ftr-422	323	6	edward	edward	PROPN
ftr-422	323	7	d.	d.	PROPN
ftr-422	323	8	kleinbard	kleinbard	PROPN
ftr-422	323	9	,	,	PUNCT
ftr-422	323	10	equity	equity	NOUN
ftr-422	323	11	derivative	derivative	ADJ
ftr-422	323	12	products	product	NOUN
ftr-422	323	13	:	:	PUNCT
ftr-422	323	14	financial	financial	ADJ
ftr-422	323	15	innovation	innovation	NOUN
ftr-422	323	16	’s	’s	PART
ftr-422	323	17	newest	new	ADJ
ftr-422	323	18	challenge	challenge	NOUN
ftr-422	323	19	to	to	ADP
ftr-422	323	20	the	the	DET
ftr-422	323	21	tax	tax	NOUN
ftr-422	323	22	system	system	NOUN
ftr-422	323	23	,	,	PUNCT
ftr-422	323	24	69	69	NUM
ftr-422	323	25	tex	tex	PROPN
ftr-422	323	26	.	.	PROPN
ftr-422	323	27	l.	l.	PROPN
ftr-422	323	28	rev	rev	PROPN
ftr-422	323	29	.	.	PROPN
ftr-422	323	30	1319	1319	NUM
ftr-422	323	31	(	(	PUNCT
ftr-422	323	32	1991	1991	NUM
ftr-422	323	33	)	)	PUNCT
ftr-422	323	34	.	.	PUNCT
ftr-422	324	1	cf	cf	NOUN
ftr-422	324	2	.	.	PUNCT
ftr-422	325	1	weisbach	weisbach	NOUN
ftr-422	325	2	(	(	PUNCT
ftr-422	325	3	1999	1999	NUM
ftr-422	325	4	)	)	PUNCT
ftr-422	325	5	,	,	PUNCT
ftr-422	325	6	supra	supra	PROPN
ftr-422	325	7	note	note	PROPN
ftr-422	325	8	28	28	NUM
ftr-422	325	9	,	,	PUNCT
ftr-422	325	10	at	at	ADP
ftr-422	325	11	105	105	NUM
ftr-422	325	12	.	.	PUNCT
ftr-422	326	1	66	66	NUM
ftr-422	326	2	.	.	PUNCT
ftr-422	327	1	see	see	VERB
ftr-422	327	2	generally	generally	ADV
ftr-422	327	3	yin	yin	NOUN
ftr-422	327	4	,	,	PUNCT
ftr-422	327	5	supra	supra	PROPN
ftr-422	327	6	note	note	PROPN
ftr-422	327	7	1	1	NUM
ftr-422	327	8	,	,	PUNCT
ftr-422	327	9	at	at	ADP
ftr-422	327	10	225	225	NUM
ftr-422	327	11	,	,	PUNCT
ftr-422	327	12	suggesting	suggest	VERB
ftr-422	327	13	a	a	DET
ftr-422	327	14	broad	broad	ADJ
ftr-422	327	15	provision	provision	NOUN
ftr-422	327	16	similar	similar	ADJ
ftr-422	327	17	to	to	ADP
ftr-422	327	18	irc	irc	VERB
ftr-422	327	19	§	§	PROPN
ftr-422	327	20	469	469	NUM
ftr-422	327	21	.	.	PUNCT
ftr-422	328	1	under	under	ADP
ftr-422	328	2	this	this	DET
ftr-422	328	3	approach	approach	NOUN
ftr-422	328	4	,	,	PUNCT
ftr-422	328	5	taxpayers	taxpayer	NOUN
ftr-422	328	6	will	will	AUX
ftr-422	328	7	follow	follow	VERB
ftr-422	328	8	their	their	PRON
ftr-422	328	9	book	book	NOUN
ftr-422	328	10	treatment	treatment	NOUN
ftr-422	328	11	of	of	ADP
ftr-422	328	12	financial	financial	ADJ
ftr-422	328	13	instruments	instrument	NOUN
ftr-422	328	14	in	in	ADP
ftr-422	328	15	their	their	PRON
ftr-422	328	16	returns	return	NOUN
ftr-422	328	17	.	.	PUNCT
ftr-422	329	1	i	i	PRON
ftr-422	329	2	d.	d.	PROPN
ftr-422	329	3	,	,	PUNCT
ftr-422	329	4	at	at	ADP
ftr-422	329	5	224	224	NUM
ftr-422	329	6	.	.	PUNCT
ftr-422	329	7	2004	2004	NUM
ftr-422	329	8	]	]	PUNCT
ftr-422	329	9	book	book	NOUN
ftr-422	329	10	tax	tax	NOUN
ftr-422	329	11	conformity	conformity	NOUN
ftr-422	329	12	for	for	ADP
ftr-422	329	13	financial	financial	ADJ
ftr-422	329	14	instruments	instrument	NOUN
ftr-422	329	15	691	691	NUM
ftr-422	329	16	change	change	VERB
ftr-422	329	17	the	the	DET
ftr-422	329	18	corresponding	corresponding	ADJ
ftr-422	329	19	tax	tax	NOUN
ftr-422	329	20	rules	rule	NOUN
ftr-422	329	21	,	,	PUNCT
ftr-422	329	22	because	because	SCONJ
ftr-422	329	23	taxpayers	taxpayer	NOUN
ftr-422	329	24	would	would	AUX
ftr-422	329	25	,	,	PUNCT
ftr-422	329	26	automatically	automatically	ADV
ftr-422	329	27	,	,	PUNCT
ftr-422	329	28	apply	apply	VERB
ftr-422	329	29	this	this	DET
ftr-422	329	30	treatment	treatment	NOUN
ftr-422	329	31	in	in	ADP
ftr-422	329	32	their	their	PRON
ftr-422	329	33	tax	tax	NOUN
ftr-422	329	34	return	return	NOUN
ftr-422	329	35	.	.	PUNCT
ftr-422	330	1	the	the	DET
ftr-422	330	2	disadvantage	disadvantage	NOUN
ftr-422	330	3	of	of	ADP
ftr-422	330	4	this	this	DET
ftr-422	330	5	alternative	alternative	NOUN
ftr-422	330	6	,	,	PUNCT
ftr-422	330	7	however	however	ADV
ftr-422	330	8	,	,	PUNCT
ftr-422	330	9	is	be	AUX
ftr-422	330	10	that	that	SCONJ
ftr-422	330	11	identical	identical	ADJ
ftr-422	330	12	entities	entity	NOUN
ftr-422	330	13	may	may	AUX
ftr-422	330	14	be	be	AUX
ftr-422	330	15	subject	subject	ADJ
ftr-422	330	16	to	to	ADP
ftr-422	330	17	different	different	ADJ
ftr-422	330	18	tax	tax	NOUN
ftr-422	330	19	rules	rule	NOUN
ftr-422	330	20	,	,	PUNCT
ftr-422	330	21	because	because	SCONJ
ftr-422	330	22	conformity	conformity	NOUN
ftr-422	330	23	will	will	AUX
ftr-422	330	24	be	be	AUX
ftr-422	330	25	applied	apply	VERB
ftr-422	330	26	on	on	ADP
ftr-422	330	27	an	an	DET
ftr-422	330	28	entity	entity	NOUN
ftr-422	330	29	-	-	PUNCT
ftr-422	330	30	by	by	ADP
ftr-422	330	31	-	-	PUNCT
ftr-422	330	32	entity	entity	NOUN
ftr-422	330	33	basis	basis	NOUN
ftr-422	330	34	rather	rather	ADV
ftr-422	330	35	than	than	ADP
ftr-422	330	36	uniformly	uniformly	ADV
ftr-422	330	37	.	.	PUNCT
ftr-422	331	1	in	in	ADP
ftr-422	331	2	particular	particular	ADJ
ftr-422	331	3	,	,	PUNCT
ftr-422	331	4	not	not	PART
ftr-422	331	5	all	all	DET
ftr-422	331	6	taxpayers	taxpayer	NOUN
ftr-422	331	7	are	be	AUX
ftr-422	331	8	subject	subject	ADJ
ftr-422	331	9	to	to	ADP
ftr-422	331	10	gaap	gaap	NOUN
ftr-422	331	11	,	,	PUNCT
ftr-422	331	12	and	and	CCONJ
ftr-422	331	13	if	if	SCONJ
ftr-422	331	14	taxpayers	taxpayer	NOUN
ftr-422	331	15	follow	follow	VERB
ftr-422	331	16	their	their	PRON
ftr-422	331	17	book	book	NOUN
ftr-422	331	18	treatment	treatment	NOUN
ftr-422	331	19	,	,	PUNCT
ftr-422	331	20	taxpayers	taxpayer	NOUN
ftr-422	331	21	who	who	PRON
ftr-422	331	22	are	be	AUX
ftr-422	331	23	not	not	PART
ftr-422	331	24	subject	subject	ADJ
ftr-422	331	25	to	to	ADP
ftr-422	331	26	gaap	gaap	NOUN
ftr-422	331	27	may	may	AUX
ftr-422	331	28	be	be	AUX
ftr-422	331	29	subject	subject	ADJ
ftr-422	331	30	to	to	ADP
ftr-422	331	31	different	different	ADJ
ftr-422	331	32	tax	tax	NOUN
ftr-422	331	33	treatment	treatment	NOUN
ftr-422	331	34	than	than	SCONJ
ftr-422	331	35	are	be	AUX
ftr-422	331	36	taxpayers	taxpayer	NOUN
ftr-422	331	37	who	who	PRON
ftr-422	331	38	are	be	AUX
ftr-422	331	39	subject	subject	ADJ
ftr-422	331	40	to	to	ADP
ftr-422	331	41	gaap	gaap	PROPN
ftr-422	331	42	.	.	PUNCT
ftr-422	332	1	alternatively	alternatively	ADV
ftr-422	332	2	,	,	PUNCT
ftr-422	332	3	congress	congress	PROPN
ftr-422	332	4	and	and	CCONJ
ftr-422	332	5	treasury	treasury	PROPN
ftr-422	332	6	may	may	AUX
ftr-422	332	7	decide	decide	VERB
ftr-422	332	8	to	to	PART
ftr-422	332	9	re	re	VERB
ftr-422	332	10	-	-	VERB
ftr-422	332	11	write	write	VERB
ftr-422	332	12	the	the	DET
ftr-422	332	13	tax	tax	NOUN
ftr-422	332	14	rules	rule	NOUN
ftr-422	332	15	pertaining	pertain	VERB
ftr-422	332	16	to	to	ADP
ftr-422	332	17	financial	financial	ADJ
ftr-422	332	18	instruments	instrument	NOUN
ftr-422	332	19	based	base	VERB
ftr-422	332	20	on	on	ADP
ftr-422	332	21	current	current	ADJ
ftr-422	332	22	corresponding	corresponding	ADJ
ftr-422	332	23	gaap	gaap	NOUN
ftr-422	332	24	.	.	PUNCT
ftr-422	333	1	in	in	ADP
ftr-422	333	2	other	other	ADJ
ftr-422	333	3	words	word	NOUN
ftr-422	333	4	,	,	PUNCT
ftr-422	333	5	financial	financial	ADJ
ftr-422	333	6	accounting	accounting	NOUN
ftr-422	333	7	principles	principle	NOUN
ftr-422	333	8	pertaining	pertain	VERB
ftr-422	333	9	to	to	ADP
ftr-422	333	10	financial	financial	ADJ
ftr-422	333	11	instruments	instrument	NOUN
ftr-422	333	12	,	,	PUNCT
ftr-422	333	13	including	include	VERB
ftr-422	333	14	fas	fas	PROPN
ftr-422	333	15	133	133	NUM
ftr-422	333	16	,	,	PUNCT
ftr-422	333	17	will	will	AUX
ftr-422	333	18	guide	guide	VERB
ftr-422	333	19	congress	congress	PROPN
ftr-422	333	20	and	and	CCONJ
ftr-422	333	21	treasury	treasury	PROPN
ftr-422	333	22	in	in	ADP
ftr-422	333	23	formulating	formulate	VERB
ftr-422	333	24	such	such	ADJ
ftr-422	333	25	rules	rule	NOUN
ftr-422	333	26	.	.	PUNCT
ftr-422	334	1	under	under	ADP
ftr-422	334	2	this	this	DET
ftr-422	334	3	alternative	alternative	NOUN
ftr-422	334	4	,	,	PUNCT
ftr-422	334	5	tax	tax	NOUN
ftr-422	334	6	rules	rule	NOUN
ftr-422	334	7	will	will	AUX
ftr-422	334	8	be	be	AUX
ftr-422	334	9	similar	similar	ADJ
ftr-422	334	10	for	for	ADP
ftr-422	334	11	all67	all67	VERB
ftr-422	334	12	taxpayers	taxpayer	NOUN
ftr-422	334	13	,	,	PUNCT
ftr-422	334	14	regardless	regardless	ADV
ftr-422	334	15	of	of	ADP
ftr-422	334	16	whether	whether	SCONJ
ftr-422	334	17	they	they	PRON
ftr-422	334	18	are	be	AUX
ftr-422	334	19	subject	subject	ADJ
ftr-422	334	20	to	to	ADP
ftr-422	334	21	gaap	gaap	NOUN
ftr-422	334	22	or	or	CCONJ
ftr-422	334	23	not	not	PART
ftr-422	334	24	.	.	PUNCT
ftr-422	335	1	the68	the68	VERB
ftr-422	335	2	disadvantage	disadvantage	NOUN
ftr-422	335	3	of	of	ADP
ftr-422	335	4	this	this	DET
ftr-422	335	5	alternative	alternative	NOUN
ftr-422	335	6	is	be	AUX
ftr-422	335	7	that	that	SCONJ
ftr-422	335	8	tax	tax	NOUN
ftr-422	335	9	law	law	NOUN
ftr-422	335	10	will	will	AUX
ftr-422	335	11	be	be	AUX
ftr-422	335	12	less	less	ADV
ftr-422	335	13	flexible	flexible	ADJ
ftr-422	335	14	in	in	ADP
ftr-422	335	15	reacting	react	VERB
ftr-422	335	16	to	to	ADP
ftr-422	335	17	changes	change	NOUN
ftr-422	335	18	in	in	ADP
ftr-422	335	19	financial	financial	ADJ
ftr-422	335	20	accounting	accounting	NOUN
ftr-422	335	21	principles	principle	NOUN
ftr-422	335	22	.	.	PUNCT
ftr-422	336	1	for	for	ADP
ftr-422	336	2	example	example	NOUN
ftr-422	336	3	,	,	PUNCT
ftr-422	336	4	as	as	SCONJ
ftr-422	336	5	discussed	discuss	VERB
ftr-422	336	6	in	in	ADP
ftr-422	336	7	greater	great	ADJ
ftr-422	336	8	detail	detail	NOUN
ftr-422	336	9	below	below	ADV
ftr-422	336	10	,	,	PUNCT
ftr-422	336	11	fasb	fasb	NOUN
ftr-422	336	12	may	may	AUX
ftr-422	336	13	decide	decide	VERB
ftr-422	336	14	in	in	ADP
ftr-422	336	15	the	the	DET
ftr-422	336	16	near	near	ADJ
ftr-422	336	17	future	future	NOUN
ftr-422	336	18	to	to	PART
ftr-422	336	19	expand	expand	VERB
ftr-422	336	20	mark	mark	NOUN
ftr-422	336	21	-	-	PUNCT
ftr-422	336	22	tomarket	tomarket	NOUN
ftr-422	336	23	treatment	treatment	NOUN
ftr-422	336	24	to	to	ADP
ftr-422	336	25	issuers	issuer	NOUN
ftr-422	336	26	of	of	ADP
ftr-422	336	27	debt	debt	NOUN
ftr-422	336	28	instruments	instrument	NOUN
ftr-422	336	29	.	.	PUNCT
ftr-422	337	1	if	if	SCONJ
ftr-422	337	2	and	and	CCONJ
ftr-422	337	3	when	when	SCONJ
ftr-422	337	4	this	this	DET
ftr-422	337	5	change	change	NOUN
ftr-422	337	6	in	in	ADP
ftr-422	337	7	accounting	accounting	NOUN
ftr-422	337	8	treatment	treatment	NOUN
ftr-422	337	9	of	of	ADP
ftr-422	337	10	liabilities	liability	NOUN
ftr-422	337	11	occurs	occur	VERB
ftr-422	337	12	,	,	PUNCT
ftr-422	337	13	and	and	CCONJ
ftr-422	337	14	assuming	assume	VERB
ftr-422	337	15	the	the	DET
ftr-422	337	16	tax	tax	NOUN
ftr-422	337	17	authorities	authority	NOUN
ftr-422	337	18	wish	wish	VERB
ftr-422	337	19	to	to	PART
ftr-422	337	20	maintain	maintain	VERB
ftr-422	337	21	conformity	conformity	NOUN
ftr-422	337	22	,	,	PUNCT
ftr-422	337	23	it	it	PRON
ftr-422	337	24	will	will	AUX
ftr-422	337	25	require	require	VERB
ftr-422	337	26	a	a	DET
ftr-422	337	27	comprehensive	comprehensive	ADJ
ftr-422	337	28	change	change	NOUN
ftr-422	337	29	in	in	ADP
ftr-422	337	30	tax	tax	NOUN
ftr-422	337	31	law	law	NOUN
ftr-422	337	32	pertaining	pertain	VERB
ftr-422	337	33	to	to	ADP
ftr-422	337	34	the	the	DET
ftr-422	337	35	tax	tax	NOUN
ftr-422	337	36	treatment	treatment	NOUN
ftr-422	337	37	of	of	ADP
ftr-422	337	38	liabilities	liability	NOUN
ftr-422	337	39	.	.	PUNCT
ftr-422	338	1	generally	generally	ADV
ftr-422	338	2	,	,	PUNCT
ftr-422	338	3	the	the	DET
ftr-422	338	4	difference	difference	NOUN
ftr-422	338	5	between	between	ADP
ftr-422	338	6	the	the	DET
ftr-422	338	7	two	two	NUM
ftr-422	338	8	alternatives	alternative	NOUN
ftr-422	338	9	pertains	pertain	NOUN
ftr-422	338	10	to	to	ADP
ftr-422	338	11	neutrality	neutrality	NOUN
ftr-422	338	12	.	.	PUNCT
ftr-422	339	1	in	in	ADP
ftr-422	339	2	my	my	PRON
ftr-422	339	3	view	view	NOUN
ftr-422	339	4	,	,	PUNCT
ftr-422	339	5	the	the	DET
ftr-422	339	6	latter	latter	ADJ
ftr-422	339	7	alternative	alternative	NOUN
ftr-422	339	8	is	be	AUX
ftr-422	339	9	preferred	prefer	VERB
ftr-422	339	10	because	because	SCONJ
ftr-422	339	11	it	it	PRON
ftr-422	339	12	will	will	AUX
ftr-422	339	13	be	be	AUX
ftr-422	339	14	applied	apply	VERB
ftr-422	339	15	to	to	ADP
ftr-422	339	16	all	all	DET
ftr-422	339	17	taxpayers	taxpayer	NOUN
ftr-422	339	18	and	and	CCONJ
ftr-422	339	19	will	will	AUX
ftr-422	339	20	enhance	enhance	VERB
ftr-422	339	21	neutrality	neutrality	NOUN
ftr-422	339	22	in	in	ADP
ftr-422	339	23	the	the	DET
ftr-422	339	24	tax	tax	NOUN
ftr-422	339	25	system	system	NOUN
ftr-422	339	26	.	.	PUNCT
ftr-422	340	1	on	on	ADP
ftr-422	340	2	the	the	DET
ftr-422	340	3	other	other	ADJ
ftr-422	340	4	hand	hand	NOUN
ftr-422	340	5	,	,	PUNCT
ftr-422	340	6	because	because	SCONJ
ftr-422	340	7	of	of	ADP
ftr-422	340	8	the	the	DET
ftr-422	340	9	relative	relative	ADJ
ftr-422	340	10	flexibility	flexibility	NOUN
ftr-422	340	11	of	of	ADP
ftr-422	340	12	financial	financial	ADJ
ftr-422	340	13	accounting	accounting	NOUN
ftr-422	340	14	principles	principle	NOUN
ftr-422	340	15	,	,	PUNCT
ftr-422	340	16	it	it	PRON
ftr-422	340	17	is	be	AUX
ftr-422	340	18	possible	possible	ADJ
ftr-422	340	19	that	that	SCONJ
ftr-422	340	20	two	two	NUM
ftr-422	340	21	identical	identical	ADJ
ftr-422	340	22	reporting	reporting	NOUN
ftr-422	340	23	entities	entity	NOUN
ftr-422	340	24	will	will	AUX
ftr-422	340	25	be	be	AUX
ftr-422	340	26	subject	subject	ADJ
ftr-422	340	27	to69	to69	PROPN
ftr-422	340	28	different	different	ADJ
ftr-422	340	29	financial	financial	ADJ
ftr-422	340	30	accounting	accounting	NOUN
ftr-422	340	31	treatment	treatment	NOUN
ftr-422	340	32	,	,	PUNCT
ftr-422	340	33	but	but	CCONJ
ftr-422	340	34	only	only	ADV
ftr-422	340	35	one	one	NUM
ftr-422	340	36	will	will	AUX
ftr-422	340	37	be	be	AUX
ftr-422	340	38	subject	subject	ADJ
ftr-422	340	39	to	to	ADP
ftr-422	340	40	a	a	DET
ftr-422	340	41	conforming	conform	VERB
ftr-422	340	42	tax	tax	NOUN
ftr-422	340	43	rule	rule	NOUN
ftr-422	340	44	.	.	PUNCT
ftr-422	341	1	2	2	X
ftr-422	341	2	.	.	X
ftr-422	341	3	mandatory	mandatory	ADJ
ftr-422	341	4	for	for	ADP
ftr-422	341	5	a	a	DET
ftr-422	341	6	specific	specific	ADJ
ftr-422	341	7	type	type	NOUN
ftr-422	341	8	of	of	ADP
ftr-422	341	9	instrument	instrument	NOUN
ftr-422	341	10	and	and	CCONJ
ftr-422	341	11	elective	elective	NOUN
ftr-422	341	12	to	to	ADP
ftr-422	341	13	others	other	NOUN
ftr-422	341	14	under	under	ADP
ftr-422	341	15	this	this	DET
ftr-422	341	16	approach	approach	NOUN
ftr-422	341	17	,	,	PUNCT
ftr-422	341	18	some	some	DET
ftr-422	341	19	types	type	NOUN
ftr-422	341	20	of	of	ADP
ftr-422	341	21	taxpayers	taxpayer	NOUN
ftr-422	341	22	will	will	AUX
ftr-422	341	23	be	be	AUX
ftr-422	341	24	required	require	VERB
ftr-422	341	25	to	to	PART
ftr-422	341	26	follow	follow	VERB
ftr-422	341	27	book	book	NOUN
ftr-422	341	28	-	-	PUNCT
ftr-422	341	29	tax	tax	NOUN
ftr-422	341	30	conformity	conformity	NOUN
ftr-422	341	31	for	for	ADP
ftr-422	341	32	financial	financial	ADJ
ftr-422	341	33	instruments	instrument	NOUN
ftr-422	341	34	,	,	PUNCT
ftr-422	341	35	while	while	SCONJ
ftr-422	341	36	others	other	NOUN
ftr-422	341	37	will	will	AUX
ftr-422	341	38	do	do	VERB
ftr-422	341	39	it	it	PRON
ftr-422	341	40	on	on	ADP
ftr-422	341	41	an	an	DET
ftr-422	341	42	elective	elective	ADJ
ftr-422	341	43	basis	basis	NOUN
ftr-422	341	44	.	.	PUNCT
ftr-422	342	1	for	for	ADP
ftr-422	342	2	example	example	NOUN
ftr-422	342	3	,	,	PUNCT
ftr-422	342	4	banking	banking	NOUN
ftr-422	342	5	and	and	CCONJ
ftr-422	342	6	financial	financial	ADJ
ftr-422	342	7	institutions	institution	NOUN
ftr-422	342	8	will	will	AUX
ftr-422	342	9	be	be	AUX
ftr-422	342	10	required	require	VERB
ftr-422	342	11	to	to	PART
ftr-422	342	12	conform	conform	VERB
ftr-422	342	13	books	book	NOUN
ftr-422	342	14	and	and	CCONJ
ftr-422	342	15	tax	tax	NOUN
ftr-422	342	16	,	,	PUNCT
ftr-422	342	17	while	while	SCONJ
ftr-422	342	18	other	other	ADJ
ftr-422	342	19	types	type	NOUN
ftr-422	342	20	of	of	ADP
ftr-422	342	21	taxpayers	taxpayer	NOUN
ftr-422	342	22	will	will	AUX
ftr-422	342	23	do	do	VERB
ftr-422	342	24	it	it	PRON
ftr-422	342	25	on	on	ADP
ftr-422	342	26	an	an	DET
ftr-422	342	27	elective	elective	ADJ
ftr-422	342	28	basis	basis	NOUN
ftr-422	342	29	.	.	PUNCT
ftr-422	343	1	under	under	ADP
ftr-422	343	2	this	this	DET
ftr-422	343	3	approach	approach	NOUN
ftr-422	343	4	,	,	PUNCT
ftr-422	343	5	tax	tax	NOUN
ftr-422	343	6	law	law	NOUN
ftr-422	343	7	pertaining	pertain	VERB
ftr-422	343	8	to	to	ADP
ftr-422	343	9	financial	financial	ADJ
ftr-422	343	10	instruments70	instruments70	NOUN
ftr-422	343	11	67	67	NUM
ftr-422	343	12	.	.	PUNCT
ftr-422	344	1	for	for	ADP
ftr-422	344	2	a	a	DET
ftr-422	344	3	similar	similar	ADJ
ftr-422	344	4	view	view	NOUN
ftr-422	344	5	,	,	PUNCT
ftr-422	344	6	see	see	VERB
ftr-422	344	7	,	,	PUNCT
ftr-422	344	8	generally	generally	ADV
ftr-422	344	9	ensminger	ensminger	NOUN
ftr-422	344	10	,	,	PUNCT
ftr-422	344	11	supra	supra	PROPN
ftr-422	344	12	note	note	NOUN
ftr-422	344	13	1	1	NUM
ftr-422	344	14	.	.	NUM
ftr-422	344	15	68	68	NUM
ftr-422	344	16	.	.	PUNCT
ftr-422	345	1	cf	cf	NOUN
ftr-422	345	2	.	.	PUNCT
ftr-422	346	1	engler	engler	PROPN
ftr-422	346	2	,	,	PUNCT
ftr-422	346	3	supra	supra	PROPN
ftr-422	346	4	note	note	NOUN
ftr-422	346	5	1	1	NUM
ftr-422	346	6	,	,	PUNCT
ftr-422	346	7	at	at	ADP
ftr-422	346	8	598	598	NUM
ftr-422	346	9	,	,	PUNCT
ftr-422	346	10	suggesting	suggest	VERB
ftr-422	346	11	that	that	SCONJ
ftr-422	346	12	only	only	ADV
ftr-422	346	13	public	public	ADJ
ftr-422	346	14	corporations	corporation	NOUN
ftr-422	346	15	will	will	AUX
ftr-422	346	16	be	be	AUX
ftr-422	346	17	subject	subject	ADJ
ftr-422	346	18	to	to	ADP
ftr-422	346	19	tax	tax	NOUN
ftr-422	346	20	in	in	ADP
ftr-422	346	21	accordance	accordance	NOUN
ftr-422	346	22	with	with	ADP
ftr-422	346	23	their	their	PRON
ftr-422	346	24	book	book	NOUN
ftr-422	346	25	income	income	NOUN
ftr-422	346	26	.	.	PUNCT
ftr-422	347	1	69	69	NUM
ftr-422	347	2	.	.	PUNCT
ftr-422	348	1	thor	thor	PROPN
ftr-422	348	2	power	power	PROPN
ftr-422	348	3	,	,	PUNCT
ftr-422	348	4	439	439	NUM
ftr-422	348	5	u.s	u.s	PROPN
ftr-422	348	6	.	.	PROPN
ftr-422	348	7	at	at	ADP
ftr-422	348	8	544	544	NUM
ftr-422	348	9	.	.	PUNCT
ftr-422	348	10	70	70	NUM
ftr-422	348	11	.	.	PUNCT
ftr-422	349	1	as	as	ADP
ftr-422	349	2	of	of	ADP
ftr-422	349	3	today	today	NOUN
ftr-422	349	4	,	,	PUNCT
ftr-422	349	5	most	most	ADJ
ftr-422	349	6	banks	bank	NOUN
ftr-422	349	7	constitute	constitute	VERB
ftr-422	349	8	“	"	PUNCT
ftr-422	349	9	dealers	dealer	NOUN
ftr-422	349	10	”	"	PUNCT
ftr-422	349	11	in	in	ADP
ftr-422	349	12	securities	security	NOUN
ftr-422	349	13	and	and	CCONJ
ftr-422	349	14	,	,	PUNCT
ftr-422	349	15	therefore	therefore	ADV
ftr-422	349	16	,	,	PUNCT
ftr-422	349	17	are	be	AUX
ftr-422	349	18	subject	subject	ADJ
ftr-422	349	19	to	to	ADP
ftr-422	349	20	mark	mark	NOUN
ftr-422	349	21	-	-	PUNCT
ftr-422	349	22	to	to	ADP
ftr-422	349	23	-	-	PUNCT
ftr-422	349	24	market	market	NOUN
ftr-422	349	25	treatment	treatment	NOUN
ftr-422	349	26	for	for	ADP
ftr-422	349	27	both	both	DET
ftr-422	349	28	tax	tax	NOUN
ftr-422	349	29	and	and	CCONJ
ftr-422	349	30	financial	financial	ADJ
ftr-422	349	31	accounting	accounting	NOUN
ftr-422	349	32	purposes	purpose	NOUN
ftr-422	349	33	,	,	PUNCT
ftr-422	349	34	under	under	ADP
ftr-422	349	35	irc	irc	PROPN
ftr-422	349	36	§	§	NOUN
ftr-422	349	37	475	475	NUM
ftr-422	349	38	and	and	CCONJ
ftr-422	349	39	fas	fas	PROPN
ftr-422	349	40	115	115	NUM
ftr-422	349	41	,	,	PUNCT
ftr-422	349	42	respectively	respectively	ADV
ftr-422	349	43	.	.	PUNCT
ftr-422	350	1	692	692	NUM
ftr-422	350	2	florida	florida	PROPN
ftr-422	350	3	tax	tax	NOUN
ftr-422	350	4	review	review	NOUN
ftr-422	350	5	[	[	X
ftr-422	350	6	vol.6:7	vol.6:7	NOUN
ftr-422	350	7	will	will	AUX
ftr-422	350	8	not	not	PART
ftr-422	350	9	be	be	AUX
ftr-422	350	10	revised	revise	VERB
ftr-422	350	11	because	because	SCONJ
ftr-422	350	12	not	not	PART
ftr-422	350	13	all	all	DET
ftr-422	350	14	taxpayers	taxpayer	NOUN
ftr-422	350	15	will	will	AUX
ftr-422	350	16	be	be	AUX
ftr-422	350	17	subject	subject	ADJ
ftr-422	350	18	to	to	ADP
ftr-422	350	19	conformity	conformity	NOUN
ftr-422	350	20	.	.	PUNCT
ftr-422	351	1	the	the	DET
ftr-422	351	2	problem	problem	NOUN
ftr-422	351	3	with	with	ADP
ftr-422	351	4	such	such	DET
ftr-422	351	5	an	an	DET
ftr-422	351	6	approach	approach	NOUN
ftr-422	351	7	is	be	AUX
ftr-422	351	8	that	that	SCONJ
ftr-422	351	9	the	the	DET
ftr-422	351	10	current	current	ADJ
ftr-422	351	11	piecemeal	piecemeal	ADJ
ftr-422	351	12	tax	tax	NOUN
ftr-422	351	13	rules	rule	NOUN
ftr-422	351	14	will	will	AUX
ftr-422	351	15	remain	remain	VERB
ftr-422	351	16	effective	effective	ADJ
ftr-422	351	17	,	,	PUNCT
ftr-422	351	18	and	and	CCONJ
ftr-422	351	19	it	it	PRON
ftr-422	351	20	will	will	AUX
ftr-422	351	21	create	create	VERB
ftr-422	351	22	more	more	ADJ
ftr-422	351	23	complexity	complexity	NOUN
ftr-422	351	24	in	in	ADP
ftr-422	351	25	the	the	DET
ftr-422	351	26	form	form	NOUN
ftr-422	351	27	of	of	ADP
ftr-422	351	28	parallel	parallel	ADJ
ftr-422	351	29	tax	tax	NOUN
ftr-422	351	30	regimes	regime	NOUN
ftr-422	351	31	,	,	PUNCT
ftr-422	351	32	one	one	NUM
ftr-422	351	33	for	for	ADP
ftr-422	351	34	electing	elect	VERB
ftr-422	351	35	taxpayers	taxpayer	NOUN
ftr-422	351	36	,	,	PUNCT
ftr-422	351	37	and	and	CCONJ
ftr-422	351	38	another	another	PRON
ftr-422	351	39	for	for	ADP
ftr-422	351	40	non	non	ADJ
ftr-422	351	41	-	-	ADJ
ftr-422	351	42	electing	electing	ADJ
ftr-422	351	43	taxpayers	taxpayer	NOUN
ftr-422	351	44	.	.	PUNCT
ftr-422	352	1	3	3	X
ftr-422	352	2	.	.	X
ftr-422	352	3	all	all	DET
ftr-422	352	4	taxpayers	taxpayer	NOUN
ftr-422	352	5	may	may	AUX
ftr-422	352	6	elect	elect	VERB
ftr-422	352	7	to	to	PART
ftr-422	352	8	apply	apply	VERB
ftr-422	352	9	book	book	NOUN
ftr-422	352	10	-	-	PUNCT
ftr-422	352	11	tax	tax	NOUN
ftr-422	352	12	conformity	conformity	NOUN
ftr-422	352	13	under	under	ADP
ftr-422	352	14	an	an	DET
ftr-422	352	15	elective	elective	ADJ
ftr-422	352	16	approach	approach	NOUN
ftr-422	352	17	,	,	PUNCT
ftr-422	352	18	taxpayers	taxpayer	NOUN
ftr-422	352	19	will	will	AUX
ftr-422	352	20	be	be	AUX
ftr-422	352	21	able	able	ADJ
ftr-422	352	22	to	to	PART
ftr-422	352	23	elect	elect	VERB
ftr-422	352	24	conformity	conformity	NOUN
ftr-422	352	25	for	for	ADP
ftr-422	352	26	financial	financial	ADJ
ftr-422	352	27	instruments	instrument	NOUN
ftr-422	352	28	.	.	PUNCT
ftr-422	353	1	for	for	ADP
ftr-422	353	2	example	example	NOUN
ftr-422	353	3	,	,	PUNCT
ftr-422	353	4	in	in	ADP
ftr-422	353	5	the	the	DET
ftr-422	353	6	recently	recently	ADV
ftr-422	353	7	proposed	propose	VERB
ftr-422	353	8	contingent71	contingent71	NOUN
ftr-422	353	9	npc	npc	NOUN
ftr-422	353	10	regulations	regulation	NOUN
ftr-422	353	11	,	,	PUNCT
ftr-422	353	12	the	the	DET
ftr-422	353	13	irs	irs	PROPN
ftr-422	353	14	stated	state	VERB
ftr-422	353	15	in	in	ADP
ftr-422	353	16	the	the	DET
ftr-422	353	17	preamble	preamble	NOUN
ftr-422	353	18	that	that	SCONJ
ftr-422	353	19	:	:	PUNCT
ftr-422	353	20	[	[	X
ftr-422	353	21	t]axpayers	t]axpayer	NOUN
ftr-422	353	22	who	who	PRON
ftr-422	353	23	use	use	VERB
ftr-422	353	24	a	a	DET
ftr-422	353	25	mark	mark	NOUN
ftr-422	353	26	-	-	PUNCT
ftr-422	353	27	to	to	ADP
ftr-422	353	28	-	-	PUNCT
ftr-422	353	29	market	market	NOUN
ftr-422	353	30	method	method	NOUN
ftr-422	353	31	for	for	ADP
ftr-422	353	32	financial	financial	ADJ
ftr-422	353	33	reporting	reporting	NOUN
ftr-422	353	34	purposes	purpose	NOUN
ftr-422	353	35	may	may	AUX
ftr-422	353	36	adopt	adopt	VERB
ftr-422	353	37	the	the	DET
ftr-422	353	38	elective	elective	ADJ
ftr-422	353	39	mark	mark	NOUN
ftr-422	353	40	-	-	PUNCT
ftr-422	353	41	to	to	ADP
ftr-422	353	42	-	-	PUNCT
ftr-422	353	43	market	market	NOUN
ftr-422	353	44	method	method	NOUN
ftr-422	353	45	to	to	PART
ftr-422	353	46	reduce	reduce	VERB
ftr-422	353	47	their	their	PRON
ftr-422	353	48	tax	tax	NOUN
ftr-422	353	49	and	and	CCONJ
ftr-422	353	50	accounting	accounting	NOUN
ftr-422	353	51	administrative	administrative	ADJ
ftr-422	353	52	burden	burden	NOUN
ftr-422	353	53	for	for	ADP
ftr-422	353	54	npcs	npc	NOUN
ftr-422	353	55	.	.	PUNCT
ftr-422	354	1	72	72	NUM
ftr-422	354	2	this	this	DET
ftr-422	354	3	provision	provision	NOUN
ftr-422	354	4	,	,	PUNCT
ftr-422	354	5	however	however	ADV
ftr-422	354	6	,	,	PUNCT
ftr-422	354	7	applies	apply	VERB
ftr-422	354	8	only	only	ADV
ftr-422	354	9	to	to	ADP
ftr-422	354	10	notional	notional	ADJ
ftr-422	354	11	principal	principal	ADJ
ftr-422	354	12	contracts	contract	NOUN
ftr-422	354	13	with	with	ADP
ftr-422	354	14	non	non	ADJ
ftr-422	354	15	-	-	ADJ
ftr-422	354	16	periodic	periodic	ADJ
ftr-422	354	17	payments	payment	NOUN
ftr-422	354	18	.	.	PUNCT
ftr-422	355	1	the	the	DET
ftr-422	355	2	irs	irs	PROPN
ftr-422	355	3	acknowledged	acknowledge	VERB
ftr-422	355	4	that	that	SCONJ
ftr-422	355	5	it	it	PRON
ftr-422	355	6	is	be	AUX
ftr-422	355	7	considering	consider	VERB
ftr-422	355	8	the	the	DET
ftr-422	355	9	expansion	expansion	NOUN
ftr-422	355	10	of	of	ADP
ftr-422	355	11	the	the	DET
ftr-422	355	12	scope	scope	NOUN
ftr-422	355	13	of	of	ADP
ftr-422	355	14	the	the	DET
ftr-422	355	15	proposed	propose	VERB
ftr-422	355	16	regulations	regulation	NOUN
ftr-422	355	17	(	(	PUNCT
ftr-422	355	18	and	and	CCONJ
ftr-422	355	19	presumably	presumably	ADV
ftr-422	355	20	,	,	PUNCT
ftr-422	355	21	the	the	DET
ftr-422	355	22	markto	markto	NOUN
ftr-422	355	23	-	-	PUNCT
ftr-422	355	24	market	market	NOUN
ftr-422	355	25	election	election	NOUN
ftr-422	355	26	)	)	PUNCT
ftr-422	355	27	to	to	ADP
ftr-422	355	28	other	other	ADJ
ftr-422	355	29	instruments.73	instruments.73	NOUN
ftr-422	355	30	in	in	ADP
ftr-422	355	31	addition	addition	NOUN
ftr-422	355	32	,	,	PUNCT
ftr-422	355	33	in	in	ADP
ftr-422	355	34	recent	recent	ADJ
ftr-422	355	35	years	year	NOUN
ftr-422	355	36	,	,	PUNCT
ftr-422	355	37	the	the	DET
ftr-422	355	38	irs	irs	PROPN
ftr-422	355	39	has	have	AUX
ftr-422	355	40	stated	state	VERB
ftr-422	355	41	in	in	ADP
ftr-422	355	42	different	different	ADJ
ftr-422	355	43	contexts	context	NOUN
ftr-422	355	44	that	that	SCONJ
ftr-422	355	45	allowing	allow	VERB
ftr-422	355	46	taxpayers	taxpayer	NOUN
ftr-422	355	47	to	to	PART
ftr-422	355	48	elect	elect	VERB
ftr-422	355	49	a	a	DET
ftr-422	355	50	tax	tax	NOUN
ftr-422	355	51	accounting	accounting	NOUN
ftr-422	355	52	method	method	NOUN
ftr-422	355	53	in	in	ADP
ftr-422	355	54	accordance	accordance	NOUN
ftr-422	355	55	with	with	ADP
ftr-422	355	56	their	their	PRON
ftr-422	355	57	financial	financial	ADJ
ftr-422	355	58	reporting	reporting	NOUN
ftr-422	355	59	methods	method	NOUN
ftr-422	355	60	would	would	AUX
ftr-422	355	61	greatly	greatly	ADV
ftr-422	355	62	benefit	benefit	VERB
ftr-422	355	63	not	not	PART
ftr-422	355	64	only	only	ADV
ftr-422	355	65	the	the	DET
ftr-422	355	66	taxpayers	taxpayer	NOUN
ftr-422	355	67	but	but	CCONJ
ftr-422	355	68	also	also	ADV
ftr-422	355	69	the	the	DET
ftr-422	355	70	irs	irs	PROPN
ftr-422	355	71	.	.	PUNCT
ftr-422	356	1	the	the	DET
ftr-422	356	2	anprm	anprm	NOUN
ftr-422	356	3	suggested	suggest	VERB
ftr-422	356	4	a	a	DET
ftr-422	356	5	safe	safe	ADJ
ftr-422	356	6	harbor	harbor	NOUN
ftr-422	356	7	that	that	PRON
ftr-422	356	8	would	would	AUX
ftr-422	356	9	allow	allow	VERB
ftr-422	356	10	taxpayers74	taxpayers74	NOUN
ftr-422	356	11	to	to	PART
ftr-422	356	12	use	use	VERB
ftr-422	356	13	,	,	PUNCT
ftr-422	356	14	for	for	ADP
ftr-422	356	15	purposes	purpose	NOUN
ftr-422	356	16	of	of	ADP
ftr-422	356	17	section	section	NOUN
ftr-422	356	18	475	475	NUM
ftr-422	356	19	,	,	PUNCT
ftr-422	356	20	the	the	DET
ftr-422	356	21	values	value	NOUN
ftr-422	356	22	used	use	VERB
ftr-422	356	23	on	on	ADP
ftr-422	356	24	their	their	PRON
ftr-422	356	25	financial	financial	ADJ
ftr-422	356	26	statements	statement	NOUN
ftr-422	356	27	.	.	PUNCT
ftr-422	357	1	it	it	PRON
ftr-422	357	2	is	be	AUX
ftr-422	357	3	expected	expect	VERB
ftr-422	357	4	that	that	SCONJ
ftr-422	357	5	the	the	DET
ftr-422	357	6	future	future	ADJ
ftr-422	357	7	regulations	regulation	NOUN
ftr-422	357	8	will	will	AUX
ftr-422	357	9	adopt	adopt	VERB
ftr-422	357	10	this	this	DET
ftr-422	357	11	approach	approach	NOUN
ftr-422	357	12	in	in	ADP
ftr-422	357	13	accordance	accordance	NOUN
ftr-422	357	14	with	with	ADP
ftr-422	357	15	the	the	DET
ftr-422	357	16	anprm.75	anprm.75	PROPN
ftr-422	357	17	the	the	DET
ftr-422	357	18	main	main	ADJ
ftr-422	357	19	disadvantage	disadvantage	NOUN
ftr-422	357	20	of	of	ADP
ftr-422	357	21	an	an	DET
ftr-422	357	22	elective	elective	ADJ
ftr-422	357	23	approach	approach	NOUN
ftr-422	357	24	is	be	AUX
ftr-422	357	25	that	that	SCONJ
ftr-422	357	26	not	not	PART
ftr-422	357	27	only	only	ADV
ftr-422	357	28	will	will	AUX
ftr-422	357	29	current	current	VERB
ftr-422	357	30	incoherent	incoherent	ADJ
ftr-422	357	31	tax	tax	NOUN
ftr-422	357	32	rules	rule	NOUN
ftr-422	357	33	for	for	ADP
ftr-422	357	34	financial	financial	ADJ
ftr-422	357	35	instruments	instrument	NOUN
ftr-422	357	36	remain	remain	VERB
ftr-422	357	37	effective	effective	ADJ
ftr-422	357	38	,	,	PUNCT
ftr-422	357	39	but	but	CCONJ
ftr-422	357	40	some	some	DET
ftr-422	357	41	taxpayers	taxpayer	NOUN
ftr-422	357	42	will	will	AUX
ftr-422	357	43	still	still	ADV
ftr-422	357	44	apply	apply	VERB
ftr-422	357	45	these	these	DET
ftr-422	357	46	old	old	ADJ
ftr-422	357	47	rules	rule	NOUN
ftr-422	357	48	,	,	PUNCT
ftr-422	357	49	while	while	SCONJ
ftr-422	357	50	others	other	NOUN
ftr-422	357	51	will	will	AUX
ftr-422	357	52	follow	follow	VERB
ftr-422	357	53	their	their	PRON
ftr-422	357	54	books	book	NOUN
ftr-422	357	55	.	.	PUNCT
ftr-422	358	1	this	this	DET
ftr-422	358	2	kind	kind	NOUN
ftr-422	358	3	of	of	ADP
ftr-422	358	4	dual	dual	ADJ
ftr-422	358	5	system	system	NOUN
ftr-422	358	6	again	again	ADV
ftr-422	358	7	,	,	PUNCT
ftr-422	358	8	will	will	AUX
ftr-422	358	9	just	just	ADV
ftr-422	358	10	increase	increase	VERB
ftr-422	358	11	complexity	complexity	NOUN
ftr-422	358	12	.	.	PUNCT
ftr-422	359	1	in	in	ADP
ftr-422	359	2	my	my	PRON
ftr-422	359	3	view	view	NOUN
ftr-422	359	4	,	,	PUNCT
ftr-422	359	5	congress	congress	PROPN
ftr-422	359	6	and	and	CCONJ
ftr-422	359	7	treasury	treasury	PROPN
ftr-422	359	8	should	should	AUX
ftr-422	359	9	consider	consider	VERB
ftr-422	359	10	revisiting	revisit	VERB
ftr-422	359	11	the	the	DET
ftr-422	359	12	current	current	ADJ
ftr-422	359	13	tax	tax	NOUN
ftr-422	359	14	rules	rule	NOUN
ftr-422	359	15	for	for	ADP
ftr-422	359	16	financial	financial	ADJ
ftr-422	359	17	instruments	instrument	NOUN
ftr-422	359	18	and	and	CCONJ
ftr-422	359	19	use	use	VERB
ftr-422	359	20	current	current	ADJ
ftr-422	359	21	corresponding	correspond	VERB
ftr-422	359	22	gaap	gaap	NOUN
ftr-422	359	23	for	for	ADP
ftr-422	359	24	this	this	DET
ftr-422	359	25	purpose	purpose	NOUN
ftr-422	359	26	.	.	PUNCT
ftr-422	360	1	otherwise	otherwise	ADV
ftr-422	360	2	,	,	PUNCT
ftr-422	360	3	the	the	DET
ftr-422	360	4	benefit	benefit	NOUN
ftr-422	360	5	from	from	ADP
ftr-422	360	6	having	have	VERB
ftr-422	360	7	some	some	DET
ftr-422	360	8	taxpayers	taxpayer	NOUN
ftr-422	360	9	apply	apply	VERB
ftr-422	360	10	conformity	conformity	NOUN
ftr-422	360	11	might	might	AUX
ftr-422	360	12	be	be	AUX
ftr-422	360	13	outweighed	outweigh	VERB
ftr-422	360	14	by	by	ADP
ftr-422	360	15	the	the	DET
ftr-422	360	16	additional	additional	ADJ
ftr-422	360	17	complexity	complexity	NOUN
ftr-422	360	18	resulting	result	VERB
ftr-422	360	19	from	from	ADP
ftr-422	360	20	the	the	DET
ftr-422	360	21	71	71	NUM
ftr-422	360	22	.	.	PUNCT
ftr-422	361	1	in	in	ADP
ftr-422	361	2	certain	certain	ADJ
ftr-422	361	3	cases	case	NOUN
ftr-422	361	4	,	,	PUNCT
ftr-422	361	5	congress	congress	PROPN
ftr-422	361	6	and	and	CCONJ
ftr-422	361	7	irs	irs	PROPN
ftr-422	361	8	allow	allow	VERB
ftr-422	361	9	an	an	DET
ftr-422	361	10	elective	elective	ADJ
ftr-422	361	11	mark	mark	NOUN
ftr-422	361	12	-	-	PUNCT
ftr-422	361	13	to	to	ADP
ftr-422	361	14	-	-	PUNCT
ftr-422	361	15	market	market	NOUN
ftr-422	361	16	treatment	treatment	NOUN
ftr-422	361	17	,	,	PUNCT
ftr-422	361	18	but	but	CCONJ
ftr-422	361	19	not	not	PART
ftr-422	361	20	necessarily	necessarily	ADV
ftr-422	361	21	in	in	ADP
ftr-422	361	22	accordance	accordance	NOUN
ftr-422	361	23	with	with	ADP
ftr-422	361	24	the	the	DET
ftr-422	361	25	accounting	accounting	NOUN
ftr-422	361	26	treatment	treatment	NOUN
ftr-422	361	27	.	.	PUNCT
ftr-422	362	1	see	see	VERB
ftr-422	362	2	generally	generally	ADV
ftr-422	362	3	irc§	irc§	PROPN
ftr-422	362	4	475(f	475(f	PROPN
ftr-422	362	5	)	)	PUNCT
ftr-422	362	6	(	(	PUNCT
ftr-422	362	7	election	election	NOUN
ftr-422	362	8	for	for	ADP
ftr-422	362	9	traders	trader	NOUN
ftr-422	362	10	)	)	PUNCT
ftr-422	362	11	and	and	CCONJ
ftr-422	362	12	irc§	irc§	PROPN
ftr-422	362	13	1296	1296	NUM
ftr-422	362	14	(	(	PUNCT
ftr-422	362	15	mark	mark	NOUN
ftr-422	362	16	-	-	PUNCT
ftr-422	362	17	to	to	ADP
ftr-422	362	18	-	-	PUNCT
ftr-422	362	19	market	market	NOUN
ftr-422	362	20	election	election	NOUN
ftr-422	362	21	for	for	ADP
ftr-422	362	22	pfic	pfic	ADJ
ftr-422	362	23	stock	stock	NOUN
ftr-422	362	24	)	)	PUNCT
ftr-422	362	25	.	.	PUNCT
ftr-422	363	1	72	72	NUM
ftr-422	363	2	.	.	X
ftr-422	363	3	reg-166012	reg-166012	NOUN
ftr-422	363	4	-	-	PUNCT
ftr-422	363	5	02	02	NUM
ftr-422	363	6	,	,	PUNCT
ftr-422	363	7	supra	supra	NOUN
ftr-422	363	8	note	note	NOUN
ftr-422	363	9	27	27	NUM
ftr-422	363	10	.	.	PUNCT
ftr-422	364	1	73	73	NUM
ftr-422	364	2	.	.	PUNCT
ftr-422	365	1	i	i	PRON
ftr-422	365	2	d.	d.	PROPN
ftr-422	365	3	74	74	NUM
ftr-422	365	4	.	.	PUNCT
ftr-422	366	1	see	see	VERB
ftr-422	366	2	reg-100420	reg-100420	NOUN
ftr-422	366	3	-	-	PUNCT
ftr-422	366	4	03	03	NUM
ftr-422	366	5	,	,	PUNCT
ftr-422	366	6	supra	supra	NOUN
ftr-422	366	7	note	note	NOUN
ftr-422	366	8	25	25	NUM
ftr-422	366	9	.	.	PUNCT
ftr-422	366	10	75	75	NUM
ftr-422	366	11	.	.	PUNCT
ftr-422	367	1	see	see	VERB
ftr-422	367	2	generally	generally	ADV
ftr-422	367	3	munro	munro	PROPN
ftr-422	367	4	and	and	CCONJ
ftr-422	367	5	keinan	keinan	PROPN
ftr-422	367	6	,	,	PUNCT
ftr-422	367	7	supra	supra	PROPN
ftr-422	367	8	note	note	NOUN
ftr-422	367	9	23	23	NUM
ftr-422	367	10	.	.	PUNCT
ftr-422	368	1	2004	2004	NUM
ftr-422	368	2	]	]	PUNCT
ftr-422	368	3	book	book	NOUN
ftr-422	368	4	tax	tax	NOUN
ftr-422	368	5	conformity	conformity	NOUN
ftr-422	368	6	for	for	ADP
ftr-422	368	7	financial	financial	ADJ
ftr-422	368	8	instruments	instrument	NOUN
ftr-422	368	9	693	693	NUM
ftr-422	368	10	creation	creation	NOUN
ftr-422	368	11	of	of	ADP
ftr-422	368	12	a	a	DET
ftr-422	368	13	dual	dual	ADJ
ftr-422	368	14	system	system	NOUN
ftr-422	368	15	.	.	PUNCT
ftr-422	369	1	the	the	DET
ftr-422	369	2	only	only	ADJ
ftr-422	369	3	way	way	NOUN
ftr-422	369	4	,	,	PUNCT
ftr-422	369	5	therefore	therefore	ADV
ftr-422	369	6	,	,	PUNCT
ftr-422	369	7	to	to	PART
ftr-422	369	8	improve	improve	VERB
ftr-422	369	9	the	the	DET
ftr-422	369	10	current	current	ADJ
ftr-422	369	11	piecemeal	piecemeal	ADJ
ftr-422	369	12	tax	tax	NOUN
ftr-422	369	13	rules	rule	NOUN
ftr-422	369	14	for	for	ADP
ftr-422	369	15	financial	financial	ADJ
ftr-422	369	16	instruments	instrument	NOUN
ftr-422	369	17	,	,	PUNCT
ftr-422	369	18	is	be	AUX
ftr-422	369	19	to	to	PART
ftr-422	369	20	revise	revise	VERB
ftr-422	369	21	them	they	PRON
ftr-422	369	22	.	.	PUNCT
ftr-422	370	1	iii	iii	X
ftr-422	370	2	.	.	PUNCT
ftr-422	370	3	current	current	ADJ
ftr-422	370	4	relationship	relationship	NOUN
ftr-422	370	5	between	between	ADP
ftr-422	370	6	book	book	NOUN
ftr-422	370	7	and	and	CCONJ
ftr-422	370	8	tax	tax	NOUN
ftr-422	370	9	rules	rule	NOUN
ftr-422	370	10	a.	a.	NOUN
ftr-422	370	11	clear	clear	ADJ
ftr-422	370	12	reflection	reflection	NOUN
ftr-422	370	13	of	of	ADP
ftr-422	370	14	income	income	NOUN
ftr-422	370	15	section	section	NOUN
ftr-422	370	16	446(b	446(b	PROPN
ftr-422	370	17	)	)	PUNCT
ftr-422	370	18	requires	require	VERB
ftr-422	370	19	that	that	SCONJ
ftr-422	370	20	a	a	DET
ftr-422	370	21	taxpayer	taxpayer	NOUN
ftr-422	370	22	use	use	VERB
ftr-422	370	23	a	a	DET
ftr-422	370	24	method	method	NOUN
ftr-422	370	25	of	of	ADP
ftr-422	370	26	accounting	accounting	NOUN
ftr-422	370	27	that	that	PRON
ftr-422	370	28	clearly	clearly	ADV
ftr-422	370	29	reflects	reflect	VERB
ftr-422	370	30	income	income	NOUN
ftr-422	370	31	.	.	PUNCT
ftr-422	371	1	section	section	PROPN
ftr-422	371	2	446(a	446(a	NUM
ftr-422	371	3	)	)	PUNCT
ftr-422	371	4	requires	require	VERB
ftr-422	371	5	a	a	DET
ftr-422	371	6	taxpayer	taxpayer	NOUN
ftr-422	371	7	to	to	PART
ftr-422	371	8	compute	compute	VERB
ftr-422	371	9	its	its	PRON
ftr-422	371	10	taxable	taxable	ADJ
ftr-422	371	11	income	income	NOUN
ftr-422	371	12	under	under	ADP
ftr-422	371	13	the	the	DET
ftr-422	371	14	method	method	NOUN
ftr-422	371	15	of	of	ADP
ftr-422	371	16	accounting	accounting	NOUN
ftr-422	371	17	used	use	VERB
ftr-422	371	18	in	in	ADP
ftr-422	371	19	keeping	keep	VERB
ftr-422	371	20	the	the	DET
ftr-422	371	21	taxpayer	taxpayer	NOUN
ftr-422	371	22	’s	’s	PART
ftr-422	371	23	books	book	NOUN
ftr-422	371	24	.	.	PUNCT
ftr-422	372	1	an	an	DET
ftr-422	372	2	accounting	accounting	NOUN
ftr-422	372	3	method	method	NOUN
ftr-422	372	4	that	that	PRON
ftr-422	372	5	is	be	AUX
ftr-422	372	6	acceptable	acceptable	ADJ
ftr-422	372	7	under	under	ADP
ftr-422	372	8	gaap	gaap	NOUN
ftr-422	372	9	might	might	AUX
ftr-422	372	10	be76	be76	PROPN
ftr-422	372	11	unacceptable	unacceptable	ADJ
ftr-422	372	12	for	for	ADP
ftr-422	372	13	federal	federal	ADJ
ftr-422	372	14	income	income	NOUN
ftr-422	372	15	tax	tax	NOUN
ftr-422	372	16	purposes	purpose	NOUN
ftr-422	372	17	,	,	PUNCT
ftr-422	372	18	because	because	SCONJ
ftr-422	372	19	it	it	PRON
ftr-422	372	20	does	do	AUX
ftr-422	372	21	not	not	PART
ftr-422	372	22	clearly	clearly	ADV
ftr-422	372	23	reflect	reflect	VERB
ftr-422	372	24	income	income	NOUN
ftr-422	372	25	.	.	PUNCT
ftr-422	373	1	however	however	ADV
ftr-422	373	2	,	,	PUNCT
ftr-422	373	3	the	the	DET
ftr-422	373	4	tax	tax	NOUN
ftr-422	373	5	court	court	NOUN
ftr-422	373	6	indicated	indicate	VERB
ftr-422	373	7	that	that	SCONJ
ftr-422	373	8	an	an	DET
ftr-422	373	9	important	important	ADJ
ftr-422	373	10	factor	factor	NOUN
ftr-422	373	11	in	in	ADP
ftr-422	373	12	the77	the77	PROPN
ftr-422	373	13	clear	clear	ADJ
ftr-422	373	14	-	-	PUNCT
ftr-422	373	15	reflection	reflection	NOUN
ftr-422	373	16	-	-	PUNCT
ftr-422	373	17	of	of	ADP
ftr-422	373	18	-	-	PUNCT
ftr-422	373	19	income	income	NOUN
ftr-422	373	20	determination	determination	NOUN
ftr-422	373	21	is	be	AUX
ftr-422	373	22	whether	whether	SCONJ
ftr-422	373	23	the	the	DET
ftr-422	373	24	taxpayer	taxpayer	NOUN
ftr-422	373	25	is	be	AUX
ftr-422	373	26	consistently	consistently	ADV
ftr-422	373	27	using	use	VERB
ftr-422	373	28	an	an	DET
ftr-422	373	29	established	establish	VERB
ftr-422	373	30	method	method	NOUN
ftr-422	373	31	of	of	ADP
ftr-422	373	32	accounting	accounting	NOUN
ftr-422	373	33	that	that	PRON
ftr-422	373	34	is	be	AUX
ftr-422	373	35	consistent	consistent	ADJ
ftr-422	373	36	with	with	ADP
ftr-422	373	37	gaap	gaap	NOUN
ftr-422	373	38	and	and	CCONJ
ftr-422	373	39	is	be	AUX
ftr-422	373	40	prevalent	prevalent	ADJ
ftr-422	373	41	in	in	ADP
ftr-422	373	42	the	the	DET
ftr-422	373	43	relevant	relevant	ADJ
ftr-422	373	44	industry.78	industry.78	NOUN
ftr-422	373	45	nevertheless	nevertheless	ADV
ftr-422	373	46	,	,	PUNCT
ftr-422	373	47	it	it	PRON
ftr-422	373	48	is	be	AUX
ftr-422	373	49	clear	clear	ADJ
ftr-422	373	50	that	that	SCONJ
ftr-422	373	51	as	as	ADP
ftr-422	373	52	of	of	ADP
ftr-422	373	53	today	today	NOUN
ftr-422	373	54	,	,	PUNCT
ftr-422	373	55	the	the	DET
ftr-422	373	56	starting	start	VERB
ftr-422	373	57	tax	tax	NOUN
ftr-422	373	58	base	base	NOUN
ftr-422	373	59	for	for	ADP
ftr-422	373	60	all	all	DET
ftr-422	373	61	taxpayers	taxpayer	NOUN
ftr-422	373	62	is	be	AUX
ftr-422	373	63	not	not	PART
ftr-422	373	64	book	book	NOUN
ftr-422	373	65	income	income	NOUN
ftr-422	373	66	.	.	PUNCT
ftr-422	374	1	as	as	SCONJ
ftr-422	374	2	set	set	VERB
ftr-422	374	3	forth	forth	ADV
ftr-422	374	4	above	above	ADV
ftr-422	374	5	,	,	PUNCT
ftr-422	374	6	several	several	ADJ
ftr-422	374	7	discussions	discussion	NOUN
ftr-422	374	8	have	have	AUX
ftr-422	374	9	been	be	AUX
ftr-422	374	10	made	make	VERB
ftr-422	374	11	to	to	PART
ftr-422	374	12	use	use	VERB
ftr-422	374	13	book	book	NOUN
ftr-422	374	14	income	income	NOUN
ftr-422	374	15	as	as	ADP
ftr-422	374	16	the	the	DET
ftr-422	374	17	starting	start	VERB
ftr-422	374	18	tax	tax	NOUN
ftr-422	374	19	base	base	NOUN
ftr-422	374	20	;	;	PUNCT
ftr-422	374	21	however	however	ADV
ftr-422	374	22	,	,	PUNCT
ftr-422	374	23	so	so	ADV
ftr-422	374	24	far,79	far,79	PROPN
ftr-422	374	25	netherneither	netherneither	PROPN
ftr-422	374	26	congress	congress	PROPN
ftr-422	374	27	nor	nor	CCONJ
ftr-422	374	28	treasury	treasury	PROPN
ftr-422	374	29	has	have	AUX
ftr-422	374	30	accepted	accept	VERB
ftr-422	374	31	any	any	PRON
ftr-422	374	32	of	of	ADP
ftr-422	374	33	them	they	PRON
ftr-422	374	34	.	.	PUNCT
ftr-422	375	1	nevertheless	nevertheless	ADV
ftr-422	375	2	,	,	PUNCT
ftr-422	375	3	for	for	ADP
ftr-422	375	4	financial	financial	ADJ
ftr-422	375	5	instruments	instrument	NOUN
ftr-422	375	6	,	,	PUNCT
ftr-422	375	7	tax	tax	NOUN
ftr-422	375	8	rules	rule	NOUN
ftr-422	375	9	that	that	PRON
ftr-422	375	10	are	be	AUX
ftr-422	375	11	based	base	VERB
ftr-422	375	12	on	on	ADP
ftr-422	375	13	prevailing	prevail	VERB
ftr-422	375	14	financial	financial	ADJ
ftr-422	375	15	accounting	accounting	NOUN
ftr-422	375	16	principles	principle	NOUN
ftr-422	375	17	could	could	AUX
ftr-422	375	18	be	be	AUX
ftr-422	375	19	viewed	view	VERB
ftr-422	375	20	as	as	ADP
ftr-422	375	21	reflecting	reflect	VERB
ftr-422	375	22	income	income	NOUN
ftr-422	375	23	more	more	ADV
ftr-422	375	24	clearly	clearly	ADV
ftr-422	375	25	than	than	SCONJ
ftr-422	375	26	do	do	VERB
ftr-422	375	27	the	the	DET
ftr-422	375	28	current	current	ADJ
ftr-422	375	29	piecemeal	piecemeal	ADJ
ftr-422	375	30	tax	tax	NOUN
ftr-422	375	31	rules.80	rules.80	NOUN
ftr-422	375	32	76	76	NUM
ftr-422	375	33	.	.	PUNCT
ftr-422	376	1	the	the	DET
ftr-422	376	2	term	term	NOUN
ftr-422	376	3	“	"	PUNCT
ftr-422	376	4	books	book	NOUN
ftr-422	376	5	”	"	PUNCT
ftr-422	376	6	for	for	ADP
ftr-422	376	7	purposes	purpose	NOUN
ftr-422	376	8	of	of	ADP
ftr-422	376	9	irc	irc	PROPN
ftr-422	376	10	§	§	PROPN
ftr-422	376	11	446(a	446(a	PROPN
ftr-422	376	12	)	)	PUNCT
ftr-422	376	13	has	have	AUX
ftr-422	376	14	been	be	AUX
ftr-422	376	15	interpreted	interpret	VERB
ftr-422	376	16	so	so	SCONJ
ftr-422	376	17	as	as	SCONJ
ftr-422	376	18	to	to	PART
ftr-422	376	19	include	include	VERB
ftr-422	376	20	memorandum	memorandum	NOUN
ftr-422	376	21	journal	journal	PROPN
ftr-422	376	22	entries	entry	NOUN
ftr-422	376	23	and	and	CCONJ
ftr-422	376	24	accounting	accounting	NOUN
ftr-422	376	25	work	work	NOUN
ftr-422	376	26	papers	paper	NOUN
ftr-422	376	27	containing	contain	VERB
ftr-422	376	28	accounting	accounting	NOUN
ftr-422	376	29	adjustments	adjustment	NOUN
ftr-422	376	30	necessary	necessary	ADJ
ftr-422	376	31	to	to	PART
ftr-422	376	32	convert	convert	VERB
ftr-422	376	33	the	the	DET
ftr-422	376	34	items	item	NOUN
ftr-422	376	35	of	of	ADP
ftr-422	376	36	income	income	NOUN
ftr-422	376	37	and	and	CCONJ
ftr-422	376	38	expense	expense	NOUN
ftr-422	376	39	recorded	record	VERB
ftr-422	376	40	in	in	ADP
ftr-422	376	41	the	the	DET
ftr-422	376	42	taxpayer	taxpayer	NOUN
ftr-422	376	43	’s	’s	PART
ftr-422	376	44	books	book	NOUN
ftr-422	376	45	to	to	ADP
ftr-422	376	46	the	the	DET
ftr-422	376	47	tax	tax	NOUN
ftr-422	376	48	accounting	accounting	NOUN
ftr-422	376	49	method	method	NOUN
ftr-422	376	50	.	.	PUNCT
ftr-422	377	1	see	see	VERB
ftr-422	377	2	patchen	patchen	PROPN
ftr-422	377	3	v.	v.	ADP
ftr-422	377	4	comm’r	comm’r	NOUN
ftr-422	377	5	,	,	PUNCT
ftr-422	377	6	258	258	NUM
ftr-422	377	7	f.2d	f.2d	ADP
ftr-422	377	8	544	544	NUM
ftr-422	377	9	,	,	PUNCT
ftr-422	377	10	546	546	NUM
ftr-422	377	11	(	(	PUNCT
ftr-422	377	12	1958	1958	NUM
ftr-422	377	13	)	)	PUNCT
ftr-422	377	14	.	.	PUNCT
ftr-422	378	1	this	this	DET
ftr-422	378	2	interpretation	interpretation	NOUN
ftr-422	378	3	is	be	AUX
ftr-422	378	4	necessary	necessary	ADJ
ftr-422	378	5	because	because	SCONJ
ftr-422	378	6	financial	financial	ADJ
ftr-422	378	7	accounting	accounting	NOUN
ftr-422	378	8	and	and	CCONJ
ftr-422	378	9	tax	tax	NOUN
ftr-422	378	10	accounting	accounting	NOUN
ftr-422	378	11	have	have	VERB
ftr-422	378	12	different	different	ADJ
ftr-422	378	13	criteria	criterion	NOUN
ftr-422	378	14	for	for	ADP
ftr-422	378	15	income	income	NOUN
ftr-422	378	16	inclusion	inclusion	NOUN
ftr-422	378	17	and	and	CCONJ
ftr-422	378	18	expense	expense	NOUN
ftr-422	378	19	deduction	deduction	NOUN
ftr-422	378	20	.	.	PUNCT
ftr-422	379	1	77	77	NUM
ftr-422	379	2	.	.	PUNCT
ftr-422	380	1	bank	bank	PROPN
ftr-422	380	2	one	one	NUM
ftr-422	380	3	,	,	PUNCT
ftr-422	380	4	120	120	NUM
ftr-422	380	5	t.c	t.c	PROPN
ftr-422	380	6	.	.	PUNCT
ftr-422	381	1	at	at	ADP
ftr-422	381	2	226	226	NUM
ftr-422	381	3	-	-	SYM
ftr-422	381	4	27	27	NUM
ftr-422	381	5	,	,	PUNCT
ftr-422	381	6	citing	cite	VERB
ftr-422	381	7	thor	thor	PROPN
ftr-422	381	8	power	power	PROPN
ftr-422	381	9	tool	tool	PROPN
ftr-422	381	10	co.	co.	PROPN
ftr-422	382	1	v.	v.	ADP
ftr-422	382	2	comm’r	comm’r	PROPN
ftr-422	382	3	,	,	PUNCT
ftr-422	382	4	439	439	NUM
ftr-422	382	5	u.s	u.s	PROPN
ftr-422	382	6	.	.	PROPN
ftr-422	382	7	at	at	ADP
ftr-422	382	8	538	538	NUM
ftr-422	382	9	-	-	SYM
ftr-422	382	10	44	44	NUM
ftr-422	382	11	;	;	PUNCT
ftr-422	382	12	am	be	AUX
ftr-422	382	13	.	.	PUNCT
ftr-422	383	1	auto	auto	NOUN
ftr-422	383	2	ass’n	ass’n	PROPN
ftr-422	383	3	v.	v.	ADP
ftr-422	383	4	united	united	PROPN
ftr-422	383	5	states	states	PROPN
ftr-422	383	6	,	,	PUNCT
ftr-422	383	7	367	367	NUM
ftr-422	383	8	u.s	u.s	PROPN
ftr-422	383	9	.	.	PROPN
ftr-422	383	10	687	687	NUM
ftr-422	383	11	6	6	NUM
ftr-422	383	12	l.	l.	PROPN
ftr-422	383	13	ed	ed	PROPN
ftr-422	383	14	.	.	PUNCT
ftr-422	384	1	2d	2d	PROPN
ftr-422	384	2	1109	1109	NUM
ftr-422	384	3	,	,	PUNCT
ftr-422	384	4	81	81	NUM
ftr-422	384	5	s.ct	s.ct	NOUN
ftr-422	384	6	.	.	PROPN
ftr-422	384	7	1727	1727	NUM
ftr-422	384	8	(	(	PUNCT
ftr-422	384	9	1961	1961	NUM
ftr-422	384	10	)	)	PUNCT
ftr-422	384	11	;	;	PUNCT
ftr-422	384	12	(	(	PUNCT
ftr-422	384	13	1961	1961	NUM
ftr-422	384	14	)	)	PUNCT
ftr-422	384	15	;	;	PUNCT
ftr-422	384	16	hamilton	hamilton	PROPN
ftr-422	384	17	ind	ind	PROPN
ftr-422	384	18	.	.	PROPN
ftr-422	384	19	,	,	PUNCT
ftr-422	384	20	inc	inc	PROPN
ftr-422	384	21	v.	v.	ADP
ftr-422	384	22	comm’r	comm’r	PROPN
ftr-422	384	23	,	,	PUNCT
ftr-422	384	24	97	97	NUM
ftr-422	384	25	t.c	t.c	NOUN
ftr-422	384	26	.	.	PUNCT
ftr-422	385	1	at	at	ADP
ftr-422	385	2	128	128	NUM
ftr-422	385	3	(	(	PUNCT
ftr-422	385	4	1991	1991	NUM
ftr-422	385	5	)	)	PUNCT
ftr-422	385	6	;	;	PUNCT
ftr-422	385	7	sandor	sandor	PROPN
ftr-422	385	8	v.	v.	PROPN
ftr-422	385	9	comm’r	comm’r	PROPN
ftr-422	385	10	,	,	PUNCT
ftr-422	385	11	62	62	NUM
ftr-422	385	12	t.c	t.c	PROPN
ftr-422	385	13	.	.	PROPN
ftr-422	385	14	469	469	NUM
ftr-422	385	15	,	,	PUNCT
ftr-422	385	16	477	477	NUM
ftr-422	385	17	(	(	PUNCT
ftr-422	385	18	1974	1974	NUM
ftr-422	385	19	)	)	PUNCT
ftr-422	385	20	,	,	PUNCT
ftr-422	385	21	aff’d	aff’d	VERB
ftr-422	385	22	536	536	NUM
ftr-422	385	23	f.2d	f.2d	NOUN
ftr-422	385	24	874	874	NUM
ftr-422	385	25	(	(	PUNCT
ftr-422	385	26	9th	9th	ADJ
ftr-422	385	27	cir	cir	NOUN
ftr-422	385	28	.	.	PUNCT
ftr-422	385	29	1976	1976	NUM
ftr-422	385	30	)	)	PUNCT
ftr-422	385	31	.	.	PUNCT
ftr-422	386	1	78	78	NUM
ftr-422	386	2	.	.	PUNCT
ftr-422	387	1	i	i	PRON
ftr-422	387	2	d.	d.	PROPN
ftr-422	387	3	regs	regs	PROPN
ftr-422	387	4	.	.	PUNCT
ftr-422	388	1	§	§	PROPN
ftr-422	388	2	1.446	1.446	NUM
ftr-422	388	3	-	-	SYM
ftr-422	388	4	1(a)(2	1(a)(2	NUM
ftr-422	388	5	)	)	PUNCT
ftr-422	388	6	states	state	VERB
ftr-422	388	7	that	that	SCONJ
ftr-422	388	8	a	a	DET
ftr-422	388	9	method	method	NOUN
ftr-422	388	10	of	of	ADP
ftr-422	388	11	accounting	account	VERB
ftr-422	388	12	“	"	PUNCT
ftr-422	388	13	ordinarily	ordinarily	ADV
ftr-422	388	14	”	"	PUNCT
ftr-422	388	15	will	will	AUX
ftr-422	388	16	clearly	clearly	ADV
ftr-422	388	17	reflect	reflect	VERB
ftr-422	388	18	income	income	NOUN
ftr-422	388	19	when	when	SCONJ
ftr-422	388	20	it	it	PRON
ftr-422	388	21	“	"	PUNCT
ftr-422	388	22	reflects	reflect	VERB
ftr-422	388	23	the	the	DET
ftr-422	388	24	consistent	consistent	ADJ
ftr-422	388	25	application	application	NOUN
ftr-422	388	26	of	of	ADP
ftr-422	388	27	generally	generally	ADV
ftr-422	388	28	accepted	accept	VERB
ftr-422	388	29	accounting	accounting	NOUN
ftr-422	388	30	principles	principle	NOUN
ftr-422	388	31	in	in	ADP
ftr-422	388	32	a	a	DET
ftr-422	388	33	particular	particular	ADJ
ftr-422	388	34	trade	trade	NOUN
ftr-422	388	35	or	or	CCONJ
ftr-422	388	36	business	business	NOUN
ftr-422	388	37	in	in	ADP
ftr-422	388	38	accordance	accordance	NOUN
ftr-422	388	39	with	with	ADP
ftr-422	388	40	accepted	accept	VERB
ftr-422	388	41	conditions	condition	NOUN
ftr-422	388	42	or	or	CCONJ
ftr-422	388	43	practices	practice	NOUN
ftr-422	388	44	in	in	ADP
ftr-422	388	45	that	that	DET
ftr-422	388	46	trade	trade	NOUN
ftr-422	388	47	or	or	CCONJ
ftr-422	388	48	business	business	NOUN
ftr-422	388	49	.	.	PUNCT
ftr-422	388	50	”	"	PUNCT
ftr-422	389	1	79	79	NUM
ftr-422	389	2	.	.	PUNCT
ftr-422	390	1	see	see	VERB
ftr-422	390	2	yin	yin	PROPN
ftr-422	390	3	,	,	PUNCT
ftr-422	390	4	supra	supra	PROPN
ftr-422	390	5	note	note	PROPN
ftr-422	390	6	1	1	NUM
ftr-422	390	7	,	,	PUNCT
ftr-422	390	8	at	at	ADP
ftr-422	390	9	224	224	NUM
ftr-422	390	10	.	.	PUNCT
ftr-422	391	1	80	80	NUM
ftr-422	391	2	.	.	PUNCT
ftr-422	392	1	see	see	VERB
ftr-422	392	2	ensminger	ensminger	NOUN
ftr-422	392	3	,	,	PUNCT
ftr-422	392	4	supra	supra	PROPN
ftr-422	392	5	note	note	PROPN
ftr-422	392	6	1	1	NUM
ftr-422	392	7	,	,	PUNCT
ftr-422	392	8	at	at	ADP
ftr-422	392	9	95	95	NUM
ftr-422	392	10	.	.	PUNCT
ftr-422	393	1	694	694	NUM
ftr-422	393	2	florida	florida	PROPN
ftr-422	393	3	tax	tax	NOUN
ftr-422	393	4	review	review	NOUN
ftr-422	393	5	[	[	X
ftr-422	393	6	vol.6:7	vol.6:7	NOUN
ftr-422	393	7	b.	b.	NOUN
ftr-422	393	8	reportable	reportable	ADJ
ftr-422	393	9	transactions	transaction	NOUN
ftr-422	393	10	regulations	regulation	NOUN
ftr-422	393	11	in	in	ADP
ftr-422	393	12	recent	recent	ADJ
ftr-422	393	13	years	year	NOUN
ftr-422	393	14	,	,	PUNCT
ftr-422	393	15	treasury	treasury	PROPN
ftr-422	393	16	and	and	CCONJ
ftr-422	393	17	irs	irs	PROPN
ftr-422	393	18	have	have	AUX
ftr-422	393	19	issued	issue	VERB
ftr-422	393	20	regulatory	regulatory	ADJ
ftr-422	393	21	and	and	CCONJ
ftr-422	393	22	administrative	administrative	ADJ
ftr-422	393	23	guidance	guidance	NOUN
ftr-422	393	24	in	in	ADP
ftr-422	393	25	connection	connection	NOUN
ftr-422	393	26	with	with	ADP
ftr-422	393	27	tax	tax	NOUN
ftr-422	393	28	shelters	shelter	NOUN
ftr-422	393	29	.	.	PUNCT
ftr-422	394	1	the	the	DET
ftr-422	394	2	most	most	ADJ
ftr-422	394	3	significant81	significant81	NOUN
ftr-422	394	4	guidance	guidance	NOUN
ftr-422	394	5	focuses	focus	VERB
ftr-422	394	6	primarily	primarily	ADV
ftr-422	394	7	on	on	ADP
ftr-422	394	8	requiring	require	VERB
ftr-422	394	9	disclosure	disclosure	NOUN
ftr-422	394	10	of	of	ADP
ftr-422	394	11	transactions	transaction	NOUN
ftr-422	394	12	that	that	PRON
ftr-422	394	13	may	may	AUX
ftr-422	394	14	be	be	AUX
ftr-422	394	15	considered	consider	VERB
ftr-422	394	16	abusive	abusive	ADJ
ftr-422	394	17	.	.	PUNCT
ftr-422	395	1	the	the	DET
ftr-422	395	2	irs	irs	PROPN
ftr-422	395	3	has	have	AUX
ftr-422	395	4	also	also	ADV
ftr-422	395	5	implemented	implement	VERB
ftr-422	395	6	certain	certain	ADJ
ftr-422	395	7	organizational82	organizational82	ADJ
ftr-422	395	8	changes	change	NOUN
ftr-422	395	9	designed	design	VERB
ftr-422	395	10	to	to	PART
ftr-422	395	11	improve	improve	VERB
ftr-422	395	12	the	the	DET
ftr-422	395	13	agency	agency	NOUN
ftr-422	395	14	’s	’s	PART
ftr-422	395	15	collection	collection	NOUN
ftr-422	395	16	,	,	PUNCT
ftr-422	395	17	utilization	utilization	NOUN
ftr-422	395	18	,	,	PUNCT
ftr-422	395	19	and	and	CCONJ
ftr-422	395	20	dissemination	dissemination	NOUN
ftr-422	395	21	of	of	ADP
ftr-422	395	22	information	information	NOUN
ftr-422	395	23	regarding	regard	VERB
ftr-422	395	24	tax	tax	NOUN
ftr-422	395	25	shelters	shelter	NOUN
ftr-422	395	26	.	.	PUNCT
ftr-422	396	1	the	the	DET
ftr-422	396	2	fundamental	fundamental	ADJ
ftr-422	396	3	purpose83	purpose83	NOUN
ftr-422	396	4	of	of	ADP
ftr-422	396	5	the	the	DET
ftr-422	396	6	reportable	reportable	ADJ
ftr-422	396	7	transactions	transaction	NOUN
ftr-422	396	8	regulations	regulation	NOUN
ftr-422	396	9	is	be	AUX
ftr-422	396	10	to	to	PART
ftr-422	396	11	require	require	VERB
ftr-422	396	12	disclosure	disclosure	NOUN
ftr-422	396	13	of	of	ADP
ftr-422	396	14	transactions	transaction	NOUN
ftr-422	396	15	that	that	PRON
ftr-422	396	16	might	might	AUX
ftr-422	396	17	be	be	AUX
ftr-422	396	18	viewed	view	VERB
ftr-422	396	19	as	as	ADP
ftr-422	396	20	“	"	PUNCT
ftr-422	396	21	tax	tax	NOUN
ftr-422	396	22	shelters	shelter	NOUN
ftr-422	396	23	.	.	PUNCT
ftr-422	396	24	”	"	PUNCT
ftr-422	397	1	in	in	ADP
ftr-422	397	2	the	the	DET
ftr-422	397	3	regulations	regulation	NOUN
ftr-422	397	4	,	,	PUNCT
ftr-422	397	5	treasury	treasury	PROPN
ftr-422	397	6	set	set	VERB
ftr-422	397	7	forth	forth	ADP
ftr-422	397	8	rules	rule	NOUN
ftr-422	397	9	that	that	PRON
ftr-422	397	10	would	would	AUX
ftr-422	397	11	require	require	VERB
ftr-422	397	12	taxpayers	taxpayer	NOUN
ftr-422	397	13	to	to	PART
ftr-422	397	14	disclose	disclose	VERB
ftr-422	397	15	if	if	SCONJ
ftr-422	397	16	they	they	PRON
ftr-422	397	17	treated	treat	VERB
ftr-422	397	18	a	a	DET
ftr-422	397	19	transaction	transaction	NOUN
ftr-422	397	20	differently	differently	ADV
ftr-422	397	21	for	for	ADP
ftr-422	397	22	book	book	NOUN
ftr-422	397	23	and	and	CCONJ
ftr-422	397	24	tax	tax	NOUN
ftr-422	397	25	purposes	purpose	NOUN
ftr-422	397	26	.	.	PUNCT
ftr-422	398	1	pursuant	pursuant	ADJ
ftr-422	398	2	to	to	ADP
ftr-422	398	3	regs	reg	NOUN
ftr-422	398	4	.	.	PUNCT
ftr-422	399	1	section	section	NOUN
ftr-422	399	2	1.6011	1.6011	NUM
ftr-422	399	3	-	-	SYM
ftr-422	399	4	4(b)(6	4(b)(6	NUM
ftr-422	399	5	)	)	PUNCT
ftr-422	399	6	,	,	PUNCT
ftr-422	399	7	the	the	DET
ftr-422	399	8	existence	existence	NOUN
ftr-422	399	9	of	of	ADP
ftr-422	399	10	a	a	DET
ftr-422	399	11	book	book	NOUN
ftr-422	399	12	-	-	PUNCT
ftr-422	399	13	tax	tax	NOUN
ftr-422	399	14	difference	difference	NOUN
ftr-422	399	15	of	of	ADP
ftr-422	399	16	$	$	SYM
ftr-422	399	17	10	10	NUM
ftr-422	399	18	million	million	NUM
ftr-422	399	19	or	or	CCONJ
ftr-422	399	20	more	more	ADJ
ftr-422	399	21	,	,	PUNCT
ftr-422	399	22	by	by	ADP
ftr-422	399	23	itself	itself	PRON
ftr-422	399	24	,	,	PUNCT
ftr-422	399	25	may	may	AUX
ftr-422	399	26	render	render	VERB
ftr-422	399	27	a	a	DET
ftr-422	399	28	transaction	transaction	NOUN
ftr-422	399	29	“	"	PUNCT
ftr-422	399	30	reportable	reportable	NOUN
ftr-422	399	31	”	"	PUNCT
ftr-422	399	32	for	for	ADP
ftr-422	399	33	tax	tax	NOUN
ftr-422	399	34	purposes	purpose	NOUN
ftr-422	399	35	.	.	PUNCT
ftr-422	400	1	nevertheless	nevertheless	ADV
ftr-422	400	2	,	,	PUNCT
ftr-422	400	3	there	there	PRON
ftr-422	400	4	are	be	VERB
ftr-422	400	5	numerous	numerous	ADJ
ftr-422	400	6	exceptions	exception	NOUN
ftr-422	400	7	to	to	ADP
ftr-422	400	8	this	this	DET
ftr-422	400	9	rule.84	rule.84	NOUN
ftr-422	400	10	a	a	DET
ftr-422	400	11	significant	significant	ADJ
ftr-422	400	12	book	book	NOUN
ftr-422	400	13	-	-	PUNCT
ftr-422	400	14	tax	tax	NOUN
ftr-422	400	15	difference	difference	NOUN
ftr-422	400	16	is	be	AUX
ftr-422	400	17	defined	define	VERB
ftr-422	400	18	in	in	ADP
ftr-422	400	19	the	the	DET
ftr-422	400	20	regulations	regulation	NOUN
ftr-422	400	21	as	as	ADP
ftr-422	400	22	:	:	PUNCT
ftr-422	400	23	a	a	DET
ftr-422	400	24	transaction	transaction	NOUN
ftr-422	400	25	where	where	SCONJ
ftr-422	400	26	the	the	DET
ftr-422	400	27	amount	amount	NOUN
ftr-422	400	28	for	for	ADP
ftr-422	400	29	tax	tax	NOUN
ftr-422	400	30	purposes	purpose	NOUN
ftr-422	400	31	of	of	ADP
ftr-422	400	32	any	any	DET
ftr-422	400	33	item	item	NOUN
ftr-422	400	34	or	or	CCONJ
ftr-422	400	35	items	item	NOUN
ftr-422	400	36	of	of	ADP
ftr-422	400	37	income	income	NOUN
ftr-422	400	38	,	,	PUNCT
ftr-422	400	39	gain	gain	NOUN
ftr-422	400	40	,	,	PUNCT
ftr-422	400	41	expense	expense	NOUN
ftr-422	400	42	,	,	PUNCT
ftr-422	400	43	or	or	CCONJ
ftr-422	400	44	loss	loss	NOUN
ftr-422	400	45	from	from	ADP
ftr-422	400	46	the	the	DET
ftr-422	400	47	transaction	transaction	NOUN
ftr-422	400	48	differs	differ	VERB
ftr-422	400	49	by	by	ADP
ftr-422	400	50	more	more	ADJ
ftr-422	400	51	than	than	ADP
ftr-422	400	52	$	$	SYM
ftr-422	400	53	10	10	NUM
ftr-422	400	54	million	million	NUM
ftr-422	400	55	on	on	ADP
ftr-422	400	56	a	a	DET
ftr-422	400	57	gross	gross	ADJ
ftr-422	400	58	basis	basis	NOUN
ftr-422	400	59	from	from	ADP
ftr-422	400	60	the	the	DET
ftr-422	400	61	treatment	treatment	NOUN
ftr-422	400	62	of	of	ADP
ftr-422	400	63	the	the	DET
ftr-422	400	64	item	item	NOUN
ftr-422	400	65	or	or	CCONJ
ftr-422	400	66	items	item	NOUN
ftr-422	400	67	for	for	ADP
ftr-422	400	68	book	book	NOUN
ftr-422	400	69	purposes	purpose	NOUN
ftr-422	400	70	in	in	ADP
ftr-422	400	71	any	any	DET
ftr-422	400	72	taxable	taxable	ADJ
ftr-422	400	73	year.85	year.85	NOUN
ftr-422	400	74	as	as	ADP
ftr-422	400	75	of	of	ADP
ftr-422	400	76	today	today	NOUN
ftr-422	400	77	,	,	PUNCT
ftr-422	400	78	numerous	numerous	ADJ
ftr-422	400	79	such	such	ADJ
ftr-422	400	80	differences	difference	NOUN
ftr-422	400	81	exist	exist	VERB
ftr-422	400	82	,	,	PUNCT
ftr-422	400	83	some	some	PRON
ftr-422	400	84	of	of	ADP
ftr-422	400	85	which	which	PRON
ftr-422	400	86	are	be	AUX
ftr-422	400	87	permanent	permanent	ADJ
ftr-422	400	88	(	(	PUNCT
ftr-422	400	89	i.e.	i.e.	X
ftr-422	400	90	,	,	PUNCT
ftr-422	400	91	the	the	DET
ftr-422	400	92	amount	amount	NOUN
ftr-422	400	93	of	of	ADP
ftr-422	400	94	income	income	NOUN
ftr-422	400	95	or	or	CCONJ
ftr-422	400	96	deduction	deduction	NOUN
ftr-422	400	97	differs	differ	NOUN
ftr-422	400	98	)	)	PUNCT
ftr-422	400	99	,	,	PUNCT
ftr-422	400	100	while	while	SCONJ
ftr-422	400	101	others	other	NOUN
ftr-422	400	102	are	be	AUX
ftr-422	400	103	temporary	temporary	ADJ
ftr-422	400	104	(	(	PUNCT
ftr-422	400	105	i.e.	i.e.	X
ftr-422	400	106	,	,	PUNCT
ftr-422	400	107	the	the	DET
ftr-422	400	108	timing	timing	NOUN
ftr-422	400	109	of	of	ADP
ftr-422	400	110	income	income	NOUN
ftr-422	400	111	or	or	CCONJ
ftr-422	400	112	deduction	deduction	NOUN
ftr-422	400	113	differs	differ	NOUN
ftr-422	400	114	)	)	PUNCT
ftr-422	400	115	.	.	PUNCT
ftr-422	401	1	as	as	SCONJ
ftr-422	401	2	opposed	oppose	VERB
ftr-422	401	3	to86	to86	PROPN
ftr-422	401	4	permanent	permanent	ADJ
ftr-422	401	5	differences	difference	NOUN
ftr-422	401	6	,	,	PUNCT
ftr-422	401	7	temporary	temporary	ADJ
ftr-422	401	8	differences	difference	NOUN
ftr-422	401	9	arise	arise	VERB
ftr-422	401	10	when	when	SCONJ
ftr-422	401	11	items	item	NOUN
ftr-422	401	12	of	of	ADP
ftr-422	401	13	income	income	NOUN
ftr-422	401	14	and	and	CCONJ
ftr-422	401	15	deductions	deduction	NOUN
ftr-422	401	16	are	be	AUX
ftr-422	401	17	includable	includable	ADJ
ftr-422	401	18	in	in	ADP
ftr-422	401	19	income	income	NOUN
ftr-422	401	20	or	or	CCONJ
ftr-422	401	21	deductible	deductible	ADJ
ftr-422	401	22	as	as	ADP
ftr-422	401	23	expenses	expense	NOUN
ftr-422	401	24	for	for	ADP
ftr-422	401	25	tax	tax	NOUN
ftr-422	401	26	and	and	CCONJ
ftr-422	401	27	financial	financial	ADJ
ftr-422	401	28	reporting	reporting	NOUN
ftr-422	401	29	purposes	purpose	NOUN
ftr-422	401	30	at	at	ADP
ftr-422	401	31	different	different	ADJ
ftr-422	401	32	times	time	NOUN
ftr-422	401	33	.	.	PUNCT
ftr-422	402	1	a	a	DET
ftr-422	402	2	taxpayer	taxpayer	NOUN
ftr-422	402	3	reports	report	VERB
ftr-422	402	4	such	such	ADJ
ftr-422	402	5	81	81	NUM
ftr-422	402	6	.	.	PUNCT
ftr-422	403	1	for	for	ADP
ftr-422	403	2	example	example	NOUN
ftr-422	403	3	,	,	PUNCT
ftr-422	403	4	the	the	DET
ftr-422	403	5	reportable	reportable	ADJ
ftr-422	403	6	transaction	transaction	NOUN
ftr-422	403	7	regulations	regulation	NOUN
ftr-422	403	8	(	(	PUNCT
ftr-422	403	9	regs	reg	NOUN
ftr-422	403	10	.	.	PUNCT
ftr-422	404	1	§	§	PROPN
ftr-422	404	2	1.6011	1.6011	NUM
ftr-422	404	3	-	-	SYM
ftr-422	404	4	4	4	NUM
ftr-422	404	5	,	,	PUNCT
ftr-422	404	6	t.d	t.d	PROPN
ftr-422	404	7	.	.	PROPN
ftr-422	404	8	9046	9046	NUM
ftr-422	404	9	,	,	PUNCT
ftr-422	404	10	68	68	NUM
ftr-422	404	11	fed	feed	VERB
ftr-422	404	12	.	.	PUNCT
ftr-422	405	1	regs	regs	PROPN
ftr-422	405	2	.	.	PUNCT
ftr-422	406	1	10161	10161	NUM
ftr-422	406	2	,	,	PUNCT
ftr-422	406	3	mar	mar	PROPN
ftr-422	406	4	.	.	PROPN
ftr-422	406	5	3	3	NUM
ftr-422	406	6	,	,	PUNCT
ftr-422	406	7	2003	2003	NUM
ftr-422	406	8	)	)	PUNCT
ftr-422	406	9	and	and	CCONJ
ftr-422	406	10	proposed	propose	VERB
ftr-422	406	11	amendments	amendment	NOUN
ftr-422	406	12	to	to	PART
ftr-422	406	13	circular	circular	VERB
ftr-422	406	14	230	230	NUM
ftr-422	406	15	(	(	PUNCT
ftr-422	406	16	reg-122379	reg-122379	NOUN
ftr-422	406	17	-	-	PUNCT
ftr-422	406	18	02	02	NUM
ftr-422	406	19	,	,	PUNCT
ftr-422	406	20	68	68	NUM
ftr-422	406	21	f.r	f.r	NOUN
ftr-422	406	22	.	.	NOUN
ftr-422	406	23	75186	75186	NUM
ftr-422	406	24	-	-	SYM
ftr-422	406	25	75191	75191	NUM
ftr-422	406	26	,	,	PUNCT
ftr-422	406	27	dec	dec	PROPN
ftr-422	406	28	.	.	PROPN
ftr-422	406	29	30	30	NUM
ftr-422	406	30	,	,	PUNCT
ftr-422	406	31	2003	2003	NUM
ftr-422	406	32	)	)	PUNCT
ftr-422	406	33	.	.	PUNCT
ftr-422	407	1	82	82	NUM
ftr-422	407	2	.	.	PUNCT
ftr-422	408	1	t.d	t.d	X
ftr-422	408	2	.	.	PROPN
ftr-422	408	3	9046	9046	NUM
ftr-422	408	4	,	,	PUNCT
ftr-422	408	5	68	68	NUM
ftr-422	408	6	fed	feed	VERB
ftr-422	408	7	.	.	PUNCT
ftr-422	409	1	reg	reg	PROPN
ftr-422	409	2	.	.	PROPN
ftr-422	410	1	10,161	10,161	NUM
ftr-422	410	2	(	(	PUNCT
ftr-422	410	3	mar	mar	PROPN
ftr-422	410	4	.	.	PROPN
ftr-422	410	5	4	4	NUM
ftr-422	410	6	,	,	PUNCT
ftr-422	410	7	2003	2003	NUM
ftr-422	410	8	)	)	PUNCT
ftr-422	410	9	.	.	PUNCT
ftr-422	411	1	the	the	DET
ftr-422	411	2	six	six	NUM
ftr-422	411	3	types	type	NOUN
ftr-422	411	4	of	of	ADP
ftr-422	411	5	transactions	transaction	NOUN
ftr-422	411	6	that	that	PRON
ftr-422	411	7	constitute	constitute	VERB
ftr-422	411	8	“	"	PUNCT
ftr-422	411	9	reportable	reportable	NOUN
ftr-422	411	10	”	"	PUNCT
ftr-422	411	11	are	be	AUX
ftr-422	411	12	:	:	PUNCT
ftr-422	411	13	listed	list	VERB
ftr-422	411	14	transactions	transaction	NOUN
ftr-422	411	15	,	,	PUNCT
ftr-422	411	16	confidential	confidential	ADJ
ftr-422	411	17	transactions	transaction	NOUN
ftr-422	411	18	,	,	PUNCT
ftr-422	411	19	transactions	transaction	NOUN
ftr-422	411	20	with	with	ADP
ftr-422	411	21	contractual	contractual	ADJ
ftr-422	411	22	protection	protection	NOUN
ftr-422	411	23	,	,	PUNCT
ftr-422	411	24	loss	loss	NOUN
ftr-422	411	25	transactions	transaction	NOUN
ftr-422	411	26	,	,	PUNCT
ftr-422	411	27	transactions	transaction	NOUN
ftr-422	411	28	with	with	ADP
ftr-422	411	29	a	a	DET
ftr-422	411	30	significant	significant	ADJ
ftr-422	411	31	book	book	NOUN
ftr-422	411	32	-	-	PUNCT
ftr-422	411	33	tax	tax	NOUN
ftr-422	411	34	difference	difference	NOUN
ftr-422	411	35	,	,	PUNCT
ftr-422	411	36	and	and	CCONJ
ftr-422	411	37	transactions	transaction	NOUN
ftr-422	411	38	involving	involve	VERB
ftr-422	411	39	a	a	DET
ftr-422	411	40	brief	brief	ADJ
ftr-422	411	41	asset	asset	NOUN
ftr-422	411	42	holding	holding	NOUN
ftr-422	411	43	period	period	NOUN
ftr-422	411	44	.	.	PUNCT
ftr-422	412	1	83	83	NUM
ftr-422	412	2	.	.	PUNCT
ftr-422	413	1	see	see	VERB
ftr-422	413	2	john	john	PROPN
ftr-422	413	3	d.	d.	PROPN
ftr-422	413	4	mckinnon	mckinnon	PROPN
ftr-422	413	5	,	,	PUNCT
ftr-422	413	6	irs	irs	PROPN
ftr-422	413	7	,	,	PUNCT
ftr-422	413	8	reorganizing	reorganize	VERB
ftr-422	413	9	,	,	PUNCT
ftr-422	413	10	to	to	PART
ftr-422	413	11	sharpen	sharpen	VERB
ftr-422	413	12	fight	fight	VERB
ftr-422	413	13	against	against	ADP
ftr-422	413	14	abusive	abusive	ADJ
ftr-422	413	15	corporate	corporate	ADJ
ftr-422	413	16	tax	tax	NOUN
ftr-422	413	17	shelters	shelter	NOUN
ftr-422	413	18	,	,	PUNCT
ftr-422	413	19	wall	wall	PROPN
ftr-422	413	20	st	st	PROPN
ftr-422	413	21	.	.	PROPN
ftr-422	413	22	j.	j.	PROPN
ftr-422	413	23	,	,	PUNCT
ftr-422	413	24	feb	feb	PROPN
ftr-422	413	25	.	.	PROPN
ftr-422	413	26	3	3	NUM
ftr-422	413	27	,	,	PUNCT
ftr-422	413	28	2000	2000	NUM
ftr-422	413	29	,	,	PUNCT
ftr-422	413	30	at	at	ADP
ftr-422	413	31	a4	a4	NUM
ftr-422	413	32	.	.	PUNCT
ftr-422	413	33	84	84	NUM
ftr-422	413	34	.	.	PUNCT
ftr-422	414	1	rev	rev	PROPN
ftr-422	414	2	.	.	PROPN
ftr-422	414	3	proc	proc	PROPN
ftr-422	414	4	.	.	PUNCT
ftr-422	415	1	2003	2003	NUM
ftr-422	415	2	-	-	SYM
ftr-422	415	3	25	25	NUM
ftr-422	415	4	,	,	PUNCT
ftr-422	415	5	2003	2003	NUM
ftr-422	415	6	-	-	SYM
ftr-422	415	7	1	1	NUM
ftr-422	415	8	c.b	c.b	PROPN
ftr-422	415	9	.	.	PROPN
ftr-422	416	1	601	601	NUM
ftr-422	416	2	.	.	PUNCT
ftr-422	417	1	a	a	DET
ftr-422	417	2	discussion	discussion	NOUN
ftr-422	417	3	of	of	ADP
ftr-422	417	4	these	these	DET
ftr-422	417	5	exceptions	exception	NOUN
ftr-422	417	6	is	be	AUX
ftr-422	417	7	beyond	beyond	ADP
ftr-422	417	8	the	the	DET
ftr-422	417	9	scope	scope	NOUN
ftr-422	417	10	of	of	ADP
ftr-422	417	11	this	this	DET
ftr-422	417	12	article	article	NOUN
ftr-422	417	13	.	.	PUNCT
ftr-422	418	1	85	85	NUM
ftr-422	418	2	.	.	PUNCT
ftr-422	419	1	regs	regs	PROPN
ftr-422	419	2	.	.	PUNCT
ftr-422	420	1	§	§	PROPN
ftr-422	420	2	1.60114(b)(6)(i	1.60114(b)(6)(i	PROPN
ftr-422	420	3	)	)	PUNCT
ftr-422	420	4	.	.	PUNCT
ftr-422	421	1	86	86	NUM
ftr-422	421	2	.	.	PUNCT
ftr-422	421	3	gil	gil	PROPN
ftr-422	421	4	b.	b.	PROPN
ftr-422	421	5	manzon	manzon	PROPN
ftr-422	421	6	,	,	PUNCT
ftr-422	421	7	jr	jr	PROPN
ftr-422	421	8	.	.	PROPN
ftr-422	421	9	and	and	CCONJ
ftr-422	421	10	george	george	PROPN
ftr-422	421	11	a.	a.	PROPN
ftr-422	421	12	plesko	plesko	PROPN
ftr-422	421	13	,	,	PUNCT
ftr-422	421	14	the	the	DET
ftr-422	421	15	relation	relation	NOUN
ftr-422	421	16	between	between	ADP
ftr-422	421	17	financial	financial	ADJ
ftr-422	421	18	and	and	CCONJ
ftr-422	421	19	tax	tax	NOUN
ftr-422	421	20	reporting	reporting	NOUN
ftr-422	421	21	measures	measure	NOUN
ftr-422	421	22	of	of	ADP
ftr-422	421	23	income	income	NOUN
ftr-422	421	24	,	,	PUNCT
ftr-422	421	25	55	55	NUM
ftr-422	421	26	tax	tax	NOUN
ftr-422	421	27	l.	l.	PROPN
ftr-422	421	28	rev	rev	PROPN
ftr-422	421	29	.	.	PROPN
ftr-422	421	30	175	175	NUM
ftr-422	421	31	,	,	PUNCT
ftr-422	421	32	183	183	NUM
ftr-422	421	33	(	(	PUNCT
ftr-422	421	34	2002	2002	NUM
ftr-422	421	35	)	)	PUNCT
ftr-422	421	36	.	.	PUNCT
ftr-422	422	1	2004	2004	NUM
ftr-422	422	2	]	]	PUNCT
ftr-422	422	3	book	book	NOUN
ftr-422	422	4	tax	tax	NOUN
ftr-422	422	5	conformity	conformity	NOUN
ftr-422	422	6	for	for	ADP
ftr-422	422	7	financial	financial	ADJ
ftr-422	422	8	instruments	instrument	NOUN
ftr-422	422	9	695	695	NUM
ftr-422	422	10	differences	difference	NOUN
ftr-422	422	11	on	on	ADP
ftr-422	422	12	its	its	PRON
ftr-422	422	13	schedule	schedule	NOUN
ftr-422	422	14	m-1	m-1	NOUN
ftr-422	422	15	the	the	DET
ftr-422	422	16	federal	federal	ADJ
ftr-422	422	17	corporate	corporate	ADJ
ftr-422	422	18	tax	tax	NOUN
ftr-422	422	19	return	return	NOUN
ftr-422	422	20	.	.	PUNCT
ftr-422	423	1	in	in	ADP
ftr-422	423	2	addition,87	addition,87	ADP
ftr-422	423	3	88	88	NUM
ftr-422	423	4	pursuant	pursuant	ADJ
ftr-422	423	5	to	to	ADP
ftr-422	423	6	fas	fas	PROPN
ftr-422	423	7	109	109	NUM
ftr-422	423	8	,	,	PUNCT
ftr-422	423	9	a	a	DET
ftr-422	423	10	reporting	reporting	NOUN
ftr-422	423	11	entity	entity	NOUN
ftr-422	423	12	must	must	AUX
ftr-422	423	13	report	report	VERB
ftr-422	423	14	in	in	ADP
ftr-422	423	15	its	its	PRON
ftr-422	423	16	financial	financial	ADJ
ftr-422	423	17	statements89	statements89	PROPN
ftr-422	423	18	information	information	NOUN
ftr-422	423	19	concerning	concern	VERB
ftr-422	423	20	deferred	defer	VERB
ftr-422	423	21	tax	tax	NOUN
ftr-422	423	22	assets	asset	NOUN
ftr-422	423	23	and	and	CCONJ
ftr-422	423	24	liabilities.90	liabilities.90	NOUN
ftr-422	423	25	iv	iv	PROPN
ftr-422	423	26	.	.	PUNCT
ftr-422	423	27	relevant	relevant	ADJ
ftr-422	423	28	accounting	accounting	NOUN
ftr-422	423	29	bodies	body	NOUN
ftr-422	423	30	and	and	CCONJ
ftr-422	423	31	guidance	guidance	NOUN
ftr-422	423	32	a.	a.	NOUN
ftr-422	423	33	financial	financial	PROPN
ftr-422	423	34	accounting	accounting	PROPN
ftr-422	423	35	standards	standards	PROPN
ftr-422	423	36	board	board	NOUN
ftr-422	423	37	(	(	PUNCT
ftr-422	423	38	fasb	fasb	PROPN
ftr-422	423	39	)	)	PUNCT
ftr-422	423	40	the	the	DET
ftr-422	423	41	fasb	fasb	NOUN
ftr-422	423	42	was	be	AUX
ftr-422	423	43	created	create	VERB
ftr-422	423	44	in	in	ADP
ftr-422	423	45	1973	1973	NUM
ftr-422	423	46	and	and	CCONJ
ftr-422	423	47	is	be	AUX
ftr-422	423	48	the	the	DET
ftr-422	423	49	professional	professional	ADJ
ftr-422	423	50	organization	organization	NOUN
ftr-422	423	51	primarily	primarily	ADV
ftr-422	423	52	responsible	responsible	ADJ
ftr-422	423	53	for	for	ADP
ftr-422	423	54	establishing	establish	VERB
ftr-422	423	55	financial	financial	ADJ
ftr-422	423	56	reporting	reporting	NOUN
ftr-422	423	57	standards	standard	NOUN
ftr-422	423	58	in	in	ADP
ftr-422	423	59	the	the	DET
ftr-422	423	60	united	united	PROPN
ftr-422	423	61	states	states	PROPN
ftr-422	423	62	.	.	PUNCT
ftr-422	424	1	generally	generally	ADV
ftr-422	424	2	,	,	PUNCT
ftr-422	424	3	the	the	DET
ftr-422	424	4	securities	securities	PROPN
ftr-422	424	5	and	and	CCONJ
ftr-422	424	6	exchange	exchange	PROPN
ftr-422	424	7	commission	commission	PROPN
ftr-422	424	8	(	(	PUNCT
ftr-422	424	9	“	"	PUNCT
ftr-422	424	10	sec	sec	PROPN
ftr-422	424	11	”	"	PUNCT
ftr-422	424	12	)	)	PUNCT
ftr-422	424	13	,	,	PUNCT
ftr-422	424	14	which91	which91	PROPN
ftr-422	424	15	was	be	AUX
ftr-422	424	16	created	create	VERB
ftr-422	424	17	pursuant	pursuant	ADV
ftr-422	424	18	to	to	ADP
ftr-422	424	19	the	the	DET
ftr-422	424	20	securities	securities	PROPN
ftr-422	424	21	exchange	exchange	PROPN
ftr-422	424	22	act	act	NOUN
ftr-422	424	23	of	of	ADP
ftr-422	424	24	1934	1934	NUM
ftr-422	424	25	,	,	PUNCT
ftr-422	424	26	has	have	VERB
ftr-422	424	27	recognized92	recognized92	ADJ
ftr-422	424	28	guidance	guidance	NOUN
ftr-422	424	29	issued	issue	VERB
ftr-422	424	30	by	by	ADP
ftr-422	424	31	fasb	fasb	NOUN
ftr-422	424	32	as	as	ADP
ftr-422	424	33	authoritative	authoritative	ADJ
ftr-422	424	34	.	.	PUNCT
ftr-422	425	1	fasb	fasb	PROPN
ftr-422	425	2	issues	issue	VERB
ftr-422	425	3	the	the	DET
ftr-422	425	4	following	follow	VERB
ftr-422	425	5	types93	types93	NOUN
ftr-422	425	6	of	of	ADP
ftr-422	425	7	guidance	guidance	NOUN
ftr-422	425	8	:	:	PUNCT
ftr-422	425	9	(	(	PUNCT
ftr-422	425	10	i	i	NOUN
ftr-422	425	11	)	)	PUNCT
ftr-422	425	12	statements	statement	NOUN
ftr-422	425	13	of	of	ADP
ftr-422	425	14	financial	financial	ADJ
ftr-422	425	15	accounting	accounting	NOUN
ftr-422	425	16	standards	standard	NOUN
ftr-422	425	17	(	(	PUNCT
ftr-422	425	18	sfass	sfass	NOUN
ftr-422	425	19	)	)	PUNCT
ftr-422	425	20	,	,	PUNCT
ftr-422	425	21	each	each	PRON
ftr-422	425	22	of	of	ADP
ftr-422	425	23	which	which	PRON
ftr-422	425	24	addresses	address	VERB
ftr-422	425	25	a	a	DET
ftr-422	425	26	specific	specific	ADJ
ftr-422	425	27	topic	topic	NOUN
ftr-422	425	28	in	in	ADP
ftr-422	425	29	financial	financial	ADJ
ftr-422	425	30	accounting	accounting	NOUN
ftr-422	425	31	;	;	PUNCT
ftr-422	425	32	(	(	PUNCT
ftr-422	425	33	ii	ii	NOUN
ftr-422	425	34	)	)	PUNCT
ftr-422	425	35	interpretations	interpretation	NOUN
ftr-422	425	36	of	of	ADP
ftr-422	425	37	statements	statement	NOUN
ftr-422	425	38	or	or	CCONJ
ftr-422	425	39	pronouncements	pronouncement	NOUN
ftr-422	425	40	of	of	ADP
ftr-422	425	41	predecessor	predecessor	NOUN
ftr-422	425	42	bodies	body	NOUN
ftr-422	425	43	;	;	PUNCT
ftr-422	425	44	and	and	CCONJ
ftr-422	425	45	(	(	PUNCT
ftr-422	425	46	iii	iii	X
ftr-422	425	47	)	)	PUNCT
ftr-422	425	48	technical	technical	ADJ
ftr-422	425	49	bulletins	bulletin	NOUN
ftr-422	425	50	.	.	PUNCT
ftr-422	426	1	fasb	fasb	PROPN
ftr-422	426	2	has	have	AUX
ftr-422	426	3	also	also	ADV
ftr-422	426	4	issued	issue	VERB
ftr-422	426	5	seven	seven	NUM
ftr-422	426	6	statements	statement	NOUN
ftr-422	426	7	of	of	ADP
ftr-422	426	8	financial	financial	ADJ
ftr-422	426	9	concepts	concept	NOUN
ftr-422	426	10	(	(	PUNCT
ftr-422	426	11	sfacs	sfac	NOUN
ftr-422	426	12	)	)	PUNCT
ftr-422	426	13	,	,	PUNCT
ftr-422	426	14	the	the	DET
ftr-422	426	15	purpose	purpose	NOUN
ftr-422	426	16	of	of	ADP
ftr-422	426	17	which	which	PRON
ftr-422	426	18	is	be	AUX
ftr-422	426	19	to	to	PART
ftr-422	426	20	set	set	VERB
ftr-422	426	21	forth	forth	ADP
ftr-422	426	22	a	a	DET
ftr-422	426	23	conceptual	conceptual	ADJ
ftr-422	426	24	framework	framework	NOUN
ftr-422	426	25	for	for	ADP
ftr-422	426	26	financial	financial	ADJ
ftr-422	426	27	reporting.94	reporting.94	PROPN
ftr-422	426	28	87	87	NUM
ftr-422	426	29	.	.	PUNCT
ftr-422	427	1	reconciliation	reconciliation	NOUN
ftr-422	427	2	of	of	ADP
ftr-422	427	3	income	income	NOUN
ftr-422	427	4	(	(	PUNCT
ftr-422	427	5	loss	loss	NOUN
ftr-422	427	6	)	)	PUNCT
ftr-422	427	7	per	per	ADP
ftr-422	427	8	books	book	NOUN
ftr-422	427	9	with	with	ADP
ftr-422	427	10	income	income	NOUN
ftr-422	427	11	per	per	ADP
ftr-422	427	12	return	return	NOUN
ftr-422	427	13	.	.	PUNCT
ftr-422	428	1	88	88	NUM
ftr-422	428	2	.	.	PUNCT
ftr-422	429	1	irs	irs	PROPN
ftr-422	429	2	form	form	NOUN
ftr-422	429	3	1120	1120	NUM
ftr-422	429	4	,	,	PUNCT
ftr-422	429	5	u.s	u.s	PROPN
ftr-422	429	6	.	.	PROPN
ftr-422	429	7	corporation	corporation	PROPN
ftr-422	429	8	income	income	NOUN
ftr-422	429	9	tax	tax	NOUN
ftr-422	429	10	return	return	NOUN
ftr-422	429	11	(	(	PUNCT
ftr-422	429	12	2001	2001	NUM
ftr-422	429	13	)	)	PUNCT
ftr-422	429	14	.	.	PUNCT
ftr-422	430	1	the	the	DET
ftr-422	430	2	schedule	schedule	NOUN
ftr-422	430	3	m-1	m-1	PROPN
ftr-422	430	4	will	will	AUX
ftr-422	430	5	be	be	AUX
ftr-422	430	6	revised	revise	VERB
ftr-422	430	7	and	and	CCONJ
ftr-422	430	8	titled	title	VERB
ftr-422	430	9	“	"	PUNCT
ftr-422	430	10	schedule	schedule	NOUN
ftr-422	430	11	—	—	PUNCT
ftr-422	430	12	3	3	X
ftr-422	430	13	”	"	PUNCT
ftr-422	430	14	starting	start	VERB
ftr-422	430	15	from	from	ADP
ftr-422	430	16	december	december	PROPN
ftr-422	430	17	31	31	NUM
ftr-422	430	18	,	,	PUNCT
ftr-422	430	19	2004	2004	NUM
ftr-422	430	20	.	.	PUNCT
ftr-422	431	1	see	see	VERB
ftr-422	431	2	rev	rev	PROPN
ftr-422	431	3	.	.	PROPN
ftr-422	431	4	proc	proc	PROPN
ftr-422	431	5	.	.	PUNCT
ftr-422	432	1	2004	2004	NUM
ftr-422	432	2	-	-	SYM
ftr-422	432	3	45	45	NUM
ftr-422	432	4	,	,	PUNCT
ftr-422	432	5	2004	2004	NUM
ftr-422	432	6	-	-	SYM
ftr-422	432	7	31	31	NUM
ftr-422	432	8	irb	irb	NOUN
ftr-422	432	9	1	1	NUM
ftr-422	432	10	;	;	PUNCT
ftr-422	432	11	ir-2004	ir-2004	NOUN
ftr-422	432	12	-	-	PUNCT
ftr-422	432	13	91	91	NUM
ftr-422	432	14	,	,	PUNCT
ftr-422	432	15	irs	irs	PROPN
ftr-422	432	16	announces	announce	VERB
ftr-422	432	17	release	release	NOUN
ftr-422	432	18	of	of	ADP
ftr-422	432	19	schedule	schedule	NOUN
ftr-422	432	20	m-3	m-3	PROPN
ftr-422	432	21	for	for	ADP
ftr-422	432	22	corporations	corporation	NOUN
ftr-422	432	23	(	(	PUNCT
ftr-422	432	24	july	july	PROPN
ftr-422	432	25	7	7	NUM
ftr-422	432	26	,	,	PUNCT
ftr-422	432	27	2004	2004	NUM
ftr-422	432	28	)	)	PUNCT
ftr-422	432	29	,	,	PUNCT
ftr-422	432	30	printed	print	VERB
ftr-422	432	31	in	in	ADP
ftr-422	432	32	2004	2004	NUM
ftr-422	432	33	tnt	tnt	PROPN
ftr-422	432	34	131	131	NUM
ftr-422	432	35	-	-	SYM
ftr-422	432	36	16	16	NUM
ftr-422	432	37	.	.	PUNCT
ftr-422	432	38	89	89	NUM
ftr-422	432	39	.	.	PUNCT
ftr-422	433	1	fas	fas	PROPN
ftr-422	433	2	109	109	NUM
ftr-422	433	3	,	,	PUNCT
ftr-422	433	4	accounting	account	VERB
ftr-422	433	5	for	for	ADP
ftr-422	433	6	income	income	NOUN
ftr-422	433	7	taxes	taxis	NOUN
ftr-422	433	8	(	(	PUNCT
ftr-422	433	9	fasb	fasb	NOUN
ftr-422	433	10	1992	1992	NUM
ftr-422	433	11	)	)	PUNCT
ftr-422	433	12	.	.	PUNCT
ftr-422	434	1	see	see	VERB
ftr-422	434	2	generally	generally	ADV
ftr-422	434	3	manzon	manzon	NOUN
ftr-422	434	4	and	and	CCONJ
ftr-422	434	5	plesko	plesko	ADJ
ftr-422	434	6	,	,	PUNCT
ftr-422	434	7	supra	supra	PROPN
ftr-422	434	8	note	note	PROPN
ftr-422	434	9	86	86	NUM
ftr-422	434	10	,	,	PUNCT
ftr-422	434	11	at	at	ADP
ftr-422	434	12	183	183	NUM
ftr-422	434	13	-	-	SYM
ftr-422	434	14	184	184	NUM
ftr-422	434	15	;	;	PUNCT
ftr-422	434	16	david	david	PROPN
ftr-422	434	17	a.	a.	PROPN
ftr-422	434	18	weisbach	weisbach	PROPN
ftr-422	434	19	,	,	PUNCT
ftr-422	434	20	ten	ten	NUM
ftr-422	434	21	truths	truth	NOUN
ftr-422	434	22	about	about	ADP
ftr-422	434	23	tax	tax	NOUN
ftr-422	434	24	shelters	shelter	NOUN
ftr-422	434	25	,	,	PUNCT
ftr-422	434	26	55	55	NUM
ftr-422	434	27	tax	tax	NOUN
ftr-422	434	28	l.	l.	PROPN
ftr-422	434	29	rev	rev	PROPN
ftr-422	434	30	.	.	PROPN
ftr-422	434	31	215	215	NUM
ftr-422	434	32	,	,	PUNCT
ftr-422	434	33	227	227	NUM
ftr-422	434	34	(	(	PUNCT
ftr-422	434	35	2002	2002	NUM
ftr-422	434	36	)	)	PUNCT
ftr-422	434	37	.	.	PUNCT
ftr-422	435	1	90	90	NUM
ftr-422	435	2	.	.	PUNCT
ftr-422	436	1	a	a	DET
ftr-422	436	2	temporary	temporary	ADJ
ftr-422	436	3	difference	difference	NOUN
ftr-422	436	4	creates	create	VERB
ftr-422	436	5	deferred	deferred	ADJ
ftr-422	436	6	tax	tax	NOUN
ftr-422	436	7	asset	asset	NOUN
ftr-422	436	8	or	or	CCONJ
ftr-422	436	9	liability	liability	NOUN
ftr-422	436	10	,	,	PUNCT
ftr-422	436	11	while	while	SCONJ
ftr-422	436	12	a	a	DET
ftr-422	436	13	permanent	permanent	ADJ
ftr-422	436	14	difference	difference	NOUN
ftr-422	436	15	is	be	AUX
ftr-422	436	16	reported	report	VERB
ftr-422	436	17	on	on	ADP
ftr-422	436	18	either	either	CCONJ
ftr-422	436	19	the	the	DET
ftr-422	436	20	equity	equity	NOUN
ftr-422	436	21	section	section	NOUN
ftr-422	436	22	of	of	ADP
ftr-422	436	23	the	the	DET
ftr-422	436	24	balance	balance	NOUN
ftr-422	436	25	sheet	sheet	NOUN
ftr-422	436	26	or	or	CCONJ
ftr-422	436	27	the	the	DET
ftr-422	436	28	income	income	NOUN
ftr-422	436	29	statement	statement	NOUN
ftr-422	436	30	.	.	PUNCT
ftr-422	437	1	see	see	VERB
ftr-422	437	2	manzon	manzon	NOUN
ftr-422	437	3	and	and	CCONJ
ftr-422	437	4	plesko	plesko	ADJ
ftr-422	437	5	,	,	PUNCT
ftr-422	437	6	supra	supra	PROPN
ftr-422	437	7	note	note	PROPN
ftr-422	437	8	86	86	NUM
ftr-422	437	9	,	,	PUNCT
ftr-422	437	10	at	at	ADP
ftr-422	437	11	182	182	NUM
ftr-422	437	12	.	.	PUNCT
ftr-422	437	13	91	91	NUM
ftr-422	437	14	.	.	PUNCT
ftr-422	438	1	bank	bank	PROPN
ftr-422	438	2	one	one	NUM
ftr-422	438	3	,	,	PUNCT
ftr-422	438	4	120	120	NUM
ftr-422	438	5	t.c	t.c	PROPN
ftr-422	438	6	.	.	PUNCT
ftr-422	439	1	at	at	ADP
ftr-422	439	2	216	216	NUM
ftr-422	439	3	-	-	SYM
ftr-422	439	4	17	17	NUM
ftr-422	439	5	.	.	PUNCT
ftr-422	439	6	92	92	NUM
ftr-422	439	7	.	.	PUNCT
ftr-422	440	1	securities	security	NOUN
ftr-422	440	2	exchange	exchange	PROPN
ftr-422	440	3	act	act	NOUN
ftr-422	440	4	of	of	ADP
ftr-422	440	5	1934	1934	NUM
ftr-422	440	6	,	,	PUNCT
ftr-422	440	7	ch	ch	NOUN
ftr-422	440	8	.	.	PROPN
ftr-422	440	9	404	404	NUM
ftr-422	440	10	,	,	PUNCT
ftr-422	440	11	13(b	13(b	NUM
ftr-422	440	12	)	)	PUNCT
ftr-422	440	13	,	,	PUNCT
ftr-422	440	14	48	48	NUM
ftr-422	440	15	stat	stat	NOUN
ftr-422	440	16	.	.	PUNCT
ftr-422	441	1	881	881	NUM
ftr-422	441	2	,	,	PUNCT
ftr-422	441	3	894	894	NUM
ftr-422	441	4	-	-	SYM
ftr-422	441	5	95	95	NUM
ftr-422	441	6	.	.	PUNCT
ftr-422	442	1	generally	generally	ADV
ftr-422	442	2	,	,	PUNCT
ftr-422	442	3	publicly	publicly	ADV
ftr-422	442	4	-	-	PUNCT
ftr-422	442	5	traded	trade	VERB
ftr-422	442	6	companies	company	NOUN
ftr-422	442	7	in	in	ADP
ftr-422	442	8	the	the	DET
ftr-422	442	9	united	united	PROPN
ftr-422	442	10	states	states	PROPN
ftr-422	442	11	,	,	PUNCT
ftr-422	442	12	including	include	VERB
ftr-422	442	13	non	non	ADJ
ftr-422	442	14	-	-	ADJ
ftr-422	442	15	u.s	u.s	PROPN
ftr-422	442	16	.	.	PROPN
ftr-422	442	17	companies	company	NOUN
ftr-422	442	18	,	,	PUNCT
ftr-422	442	19	are	be	AUX
ftr-422	442	20	required	require	VERB
ftr-422	442	21	to	to	PART
ftr-422	442	22	file	file	VERB
ftr-422	442	23	financial	financial	ADJ
ftr-422	442	24	statements	statement	NOUN
ftr-422	442	25	with	with	ADP
ftr-422	442	26	the	the	DET
ftr-422	442	27	sec	sec	PROPN
ftr-422	442	28	that	that	PRON
ftr-422	442	29	are	be	AUX
ftr-422	442	30	prepared	prepare	VERB
ftr-422	442	31	in	in	ADP
ftr-422	442	32	accordance	accordance	NOUN
ftr-422	442	33	with	with	ADP
ftr-422	442	34	u.s	u.s	PROPN
ftr-422	442	35	.	.	PROPN
ftr-422	442	36	gaap	gaap	PROPN
ftr-422	442	37	.	.	PUNCT
ftr-422	443	1	nevertheless	nevertheless	ADV
ftr-422	443	2	,	,	PUNCT
ftr-422	443	3	many	many	ADJ
ftr-422	443	4	nonpublicly	nonpublicly	ADV
ftr-422	443	5	traded	trade	VERB
ftr-422	443	6	companies	company	NOUN
ftr-422	443	7	not	not	PART
ftr-422	443	8	subject	subject	ADJ
ftr-422	443	9	to	to	ADP
ftr-422	443	10	the	the	DET
ftr-422	443	11	sec	sec	PROPN
ftr-422	443	12	supervision	supervision	NOUN
ftr-422	443	13	also	also	ADV
ftr-422	443	14	employ	employ	VERB
ftr-422	443	15	gaap	gaap	PROPN
ftr-422	443	16	.	.	PUNCT
ftr-422	444	1	see	see	VERB
ftr-422	444	2	sia	sia	PROPN
ftr-422	444	3	comments	comment	NOUN
ftr-422	444	4	,	,	PUNCT
ftr-422	444	5	supra	supra	PROPN
ftr-422	444	6	note	note	PROPN
ftr-422	444	7	35	35	NUM
ftr-422	444	8	,	,	PUNCT
ftr-422	444	9	¶	¶	NOUN
ftr-422	444	10	71	71	NUM
ftr-422	444	11	.	.	PUNCT
ftr-422	445	1	93	93	NUM
ftr-422	445	2	.	.	PUNCT
ftr-422	446	1	knott	knott	PROPN
ftr-422	446	2	and	and	CCONJ
ftr-422	446	3	rosenfeld	rosenfeld	PROPN
ftr-422	446	4	,	,	PUNCT
ftr-422	446	5	supra	supra	PROPN
ftr-422	446	6	note	note	PROPN
ftr-422	446	7	1	1	NUM
ftr-422	446	8	,	,	PUNCT
ftr-422	446	9	at	at	ADP
ftr-422	446	10	footnote	footnote	NOUN
ftr-422	446	11	22	22	NUM
ftr-422	446	12	,	,	PUNCT
ftr-422	446	13	citing	cite	VERB
ftr-422	446	14	,	,	PUNCT
ftr-422	446	15	sec	sec	PROPN
ftr-422	446	16	1973	1973	NUM
ftr-422	446	17	policy	policy	NOUN
ftr-422	446	18	statement	statement	NOUN
ftr-422	446	19	(	(	PUNCT
ftr-422	446	20	principles	principle	NOUN
ftr-422	446	21	promulgated	promulgate	VERB
ftr-422	446	22	in	in	ADP
ftr-422	446	23	fasb	fasb	PROPN
ftr-422	446	24	statements	statement	NOUN
ftr-422	446	25	and	and	CCONJ
ftr-422	446	26	interpretations	interpretation	NOUN
ftr-422	446	27	considered	consider	VERB
ftr-422	446	28	by	by	ADP
ftr-422	446	29	sec	sec	PROPN
ftr-422	446	30	to	to	PART
ftr-422	446	31	have	have	VERB
ftr-422	446	32	substantial	substantial	ADJ
ftr-422	446	33	authoritative	authoritative	ADJ
ftr-422	446	34	support	support	NOUN
ftr-422	446	35	)	)	PUNCT
ftr-422	446	36	.	.	PUNCT
ftr-422	447	1	see	see	VERB
ftr-422	447	2	also	also	ADV
ftr-422	447	3	sia	sia	PROPN
ftr-422	447	4	comments	comment	NOUN
ftr-422	447	5	,	,	PUNCT
ftr-422	447	6	supra	supra	PROPN
ftr-422	447	7	note	note	PROPN
ftr-422	447	8	35	35	NUM
ftr-422	447	9	,	,	PUNCT
ftr-422	447	10	¶	¶	NOUN
ftr-422	447	11	70	70	NUM
ftr-422	447	12	.	.	PUNCT
ftr-422	448	1	94	94	NUM
ftr-422	448	2	.	.	PUNCT
ftr-422	449	1	knott	knott	PROPN
ftr-422	449	2	and	and	CCONJ
ftr-422	449	3	rosenfeld	rosenfeld	PROPN
ftr-422	449	4	,	,	PUNCT
ftr-422	449	5	supra	supra	PROPN
ftr-422	449	6	note	note	PROPN
ftr-422	449	7	1	1	NUM
ftr-422	449	8	,	,	PUNCT
ftr-422	449	9	§	§	NOUN
ftr-422	449	10	i(d	i(d	NOUN
ftr-422	449	11	)	)	PUNCT
ftr-422	449	12	.	.	PUNCT
ftr-422	450	1	696	696	NUM
ftr-422	450	2	florida	florida	PROPN
ftr-422	450	3	tax	tax	NOUN
ftr-422	450	4	review	review	NOUN
ftr-422	450	5	[	[	X
ftr-422	450	6	vol.6:7	vol.6:7	NOUN
ftr-422	450	7	b.	b.	PROPN
ftr-422	450	8	international	international	PROPN
ftr-422	450	9	accounting	accounting	PROPN
ftr-422	450	10	standards	standards	PROPN
ftr-422	450	11	committee	committee	PROPN
ftr-422	450	12	(	(	PUNCT
ftr-422	450	13	iasc	iasc	PROPN
ftr-422	450	14	)	)	PUNCT
ftr-422	450	15	the	the	DET
ftr-422	450	16	accountancy	accountancy	NOUN
ftr-422	450	17	bodies	body	NOUN
ftr-422	450	18	of	of	ADP
ftr-422	450	19	a	a	DET
ftr-422	450	20	number	number	NOUN
ftr-422	450	21	of	of	ADP
ftr-422	450	22	industrialized	industrialize	VERB
ftr-422	450	23	countries	country	NOUN
ftr-422	450	24	established	establish	VERB
ftr-422	450	25	the	the	DET
ftr-422	450	26	iasc	iasc	PROPN
ftr-422	450	27	in	in	ADP
ftr-422	450	28	1973	1973	NUM
ftr-422	450	29	.	.	PUNCT
ftr-422	451	1	the	the	DET
ftr-422	451	2	iasc	iasc	PROPN
ftr-422	451	3	enhances	enhance	VERB
ftr-422	451	4	improvement	improvement	NOUN
ftr-422	451	5	and	and	CCONJ
ftr-422	451	6	harmonization	harmonization	NOUN
ftr-422	451	7	of	of	ADP
ftr-422	451	8	accounting	accounting	NOUN
ftr-422	451	9	standards	standard	NOUN
ftr-422	451	10	by	by	ADP
ftr-422	451	11	formulating	formulate	VERB
ftr-422	451	12	and	and	CCONJ
ftr-422	451	13	publishing	publish	VERB
ftr-422	451	14	accounting	accounting	NOUN
ftr-422	451	15	standards	standard	NOUN
ftr-422	451	16	that	that	PRON
ftr-422	451	17	are	be	AUX
ftr-422	451	18	intended	intend	VERB
ftr-422	451	19	to	to	PART
ftr-422	451	20	be	be	AUX
ftr-422	451	21	acceptable	acceptable	ADJ
ftr-422	451	22	worldwide	worldwide	ADV
ftr-422	451	23	.	.	PUNCT
ftr-422	452	1	the	the	DET
ftr-422	452	2	standards	standard	NOUN
ftr-422	452	3	set	set	VERB
ftr-422	452	4	forth	forth	ADP
ftr-422	452	5	by	by	ADP
ftr-422	452	6	the	the	DET
ftr-422	452	7	iasc	iasc	PROPN
ftr-422	452	8	are	be	AUX
ftr-422	452	9	titled	title	VERB
ftr-422	452	10	international	international	ADJ
ftr-422	452	11	accounting	accounting	NOUN
ftr-422	452	12	standards	standard	NOUN
ftr-422	452	13	(	(	PUNCT
ftr-422	452	14	“	"	PUNCT
ftr-422	452	15	ias	ias	PROPN
ftr-422	452	16	”	"	PUNCT
ftr-422	452	17	)	)	PUNCT
ftr-422	452	18	,	,	PUNCT
ftr-422	452	19	and	and	CCONJ
ftr-422	452	20	have	have	AUX
ftr-422	452	21	acquired	acquire	VERB
ftr-422	452	22	a	a	DET
ftr-422	452	23	status	status	NOUN
ftr-422	452	24	as	as	ADP
ftr-422	452	25	indicators	indicator	NOUN
ftr-422	452	26	of	of	ADP
ftr-422	452	27	internationally	internationally	ADV
ftr-422	452	28	acceptable	acceptable	ADJ
ftr-422	452	29	practice.95	practice.95	PROPN
ftr-422	452	30	c.	c.	PROPN
ftr-422	452	31	guidance	guidance	NOUN
ftr-422	452	32	on	on	ADP
ftr-422	452	33	financial	financial	ADJ
ftr-422	452	34	instruments	instrument	NOUN
ftr-422	452	35	as	as	ADP
ftr-422	452	36	part	part	NOUN
ftr-422	452	37	of	of	ADP
ftr-422	452	38	its	its	PRON
ftr-422	452	39	financial	financial	ADJ
ftr-422	452	40	instruments	instrument	NOUN
ftr-422	452	41	project	project	NOUN
ftr-422	452	42	,	,	PUNCT
ftr-422	452	43	the	the	DET
ftr-422	452	44	fasb	fasb	NOUN
ftr-422	452	45	has	have	AUX
ftr-422	452	46	issued	issue	VERB
ftr-422	452	47	several	several	ADJ
ftr-422	452	48	statements	statement	NOUN
ftr-422	452	49	.	.	PUNCT
ftr-422	453	1	in	in	ADP
ftr-422	453	2	1990	1990	NUM
ftr-422	453	3	,	,	PUNCT
ftr-422	453	4	the	the	DET
ftr-422	453	5	fasb	fasb	NOUN
ftr-422	453	6	issued	issue	VERB
ftr-422	453	7	fas	fas	PROPN
ftr-422	453	8	105	105	NUM
ftr-422	453	9	,	,	PUNCT
ftr-422	453	10	which	which	PRON
ftr-422	453	11	required	require	VERB
ftr-422	453	12	a	a	DET
ftr-422	453	13	footnote96	footnote96	ADJ
ftr-422	453	14	disclosure	disclosure	NOUN
ftr-422	453	15	of	of	ADP
ftr-422	453	16	the	the	DET
ftr-422	453	17	extent	extent	NOUN
ftr-422	453	18	,	,	PUNCT
ftr-422	453	19	nature	nature	NOUN
ftr-422	453	20	,	,	PUNCT
ftr-422	453	21	and	and	CCONJ
ftr-422	453	22	terms	term	NOUN
ftr-422	453	23	of	of	ADP
ftr-422	453	24	financial	financial	ADJ
ftr-422	453	25	instruments	instrument	NOUN
ftr-422	453	26	such	such	ADJ
ftr-422	453	27	as	as	ADP
ftr-422	453	28	swaps	swap	NOUN
ftr-422	453	29	,	,	PUNCT
ftr-422	453	30	which	which	PRON
ftr-422	453	31	contain	contain	VERB
ftr-422	453	32	off	off	ADP
ftr-422	453	33	-	-	PUNCT
ftr-422	453	34	balance	balance	NOUN
ftr-422	453	35	-	-	PUNCT
ftr-422	453	36	sheet	sheet	NOUN
ftr-422	453	37	risk	risk	NOUN
ftr-422	453	38	.	.	PUNCT
ftr-422	454	1	in	in	ADP
ftr-422	454	2	1991	1991	NUM
ftr-422	454	3	,	,	PUNCT
ftr-422	454	4	the	the	DET
ftr-422	454	5	fasb	fasb	NOUN
ftr-422	454	6	issued	issue	VERB
ftr-422	454	7	fas	fas	PROPN
ftr-422	454	8	107	107	NUM
ftr-422	454	9	,	,	PUNCT
ftr-422	454	10	which	which	PRON
ftr-422	454	11	required	require	VERB
ftr-422	454	12	a	a	DET
ftr-422	454	13	footnote	footnote	ADJ
ftr-422	454	14	disclosure	disclosure	NOUN
ftr-422	454	15	of	of	ADP
ftr-422	454	16	the	the	DET
ftr-422	454	17	fair	fair	ADJ
ftr-422	454	18	value	value	NOUN
ftr-422	454	19	of	of	ADP
ftr-422	454	20	financial97	financial97	NOUN
ftr-422	454	21	instruments	instrument	NOUN
ftr-422	454	22	for	for	ADP
ftr-422	454	23	which	which	PRON
ftr-422	454	24	it	it	PRON
ftr-422	454	25	was	be	AUX
ftr-422	454	26	practicable	practicable	ADJ
ftr-422	454	27	to	to	PART
ftr-422	454	28	estimate	estimate	VERB
ftr-422	454	29	fair	fair	ADJ
ftr-422	454	30	value	value	NOUN
ftr-422	454	31	but	but	CCONJ
ftr-422	454	32	did	do	AUX
ftr-422	454	33	not	not	PART
ftr-422	454	34	require	require	VERB
ftr-422	454	35	formal	formal	ADJ
ftr-422	454	36	recognition	recognition	NOUN
ftr-422	454	37	of	of	ADP
ftr-422	454	38	such	such	ADJ
ftr-422	454	39	instruments	instrument	NOUN
ftr-422	454	40	in	in	ADP
ftr-422	454	41	the	the	DET
ftr-422	454	42	financial	financial	ADJ
ftr-422	454	43	statements	statement	NOUN
ftr-422	454	44	.	.	PUNCT
ftr-422	455	1	the	the	DET
ftr-422	455	2	term	term	NOUN
ftr-422	455	3	fair	fair	ADJ
ftr-422	455	4	value	value	NOUN
ftr-422	455	5	was	be	AUX
ftr-422	455	6	defined	define	VERB
ftr-422	455	7	as	as	ADP
ftr-422	455	8	:	:	PUNCT
ftr-422	455	9	[	[	X
ftr-422	455	10	t]he	t]he	ADV
ftr-422	455	11	amount	amount	NOUN
ftr-422	455	12	at	at	ADP
ftr-422	455	13	which	which	PRON
ftr-422	455	14	the	the	DET
ftr-422	455	15	instrument	instrument	NOUN
ftr-422	455	16	could	could	AUX
ftr-422	455	17	be	be	AUX
ftr-422	455	18	exchanged	exchange	VERB
ftr-422	455	19	in	in	ADP
ftr-422	455	20	a	a	DET
ftr-422	455	21	current	current	ADJ
ftr-422	455	22	transaction	transaction	NOUN
ftr-422	455	23	between	between	ADP
ftr-422	455	24	willing	willing	ADJ
ftr-422	455	25	parties	party	NOUN
ftr-422	455	26	,	,	PUNCT
ftr-422	455	27	other	other	ADJ
ftr-422	455	28	than	than	ADP
ftr-422	455	29	in	in	ADP
ftr-422	455	30	a	a	DET
ftr-422	455	31	forced	forced	ADJ
ftr-422	455	32	or	or	CCONJ
ftr-422	455	33	liquidation	liquidation	NOUN
ftr-422	455	34	sale	sale	NOUN
ftr-422	455	35	.	.	PUNCT
ftr-422	456	1	if	if	SCONJ
ftr-422	456	2	a	a	DET
ftr-422	456	3	quoted	quote	VERB
ftr-422	456	4	market	market	NOUN
ftr-422	456	5	price	price	NOUN
ftr-422	456	6	is	be	AUX
ftr-422	456	7	available	available	ADJ
ftr-422	456	8	for	for	ADP
ftr-422	456	9	an	an	DET
ftr-422	456	10	instrument	instrument	NOUN
ftr-422	456	11	,	,	PUNCT
ftr-422	456	12	the	the	DET
ftr-422	456	13	fair	fair	ADJ
ftr-422	456	14	value	value	NOUN
ftr-422	456	15	to	to	PART
ftr-422	456	16	be	be	AUX
ftr-422	456	17	disclosed	disclose	VERB
ftr-422	456	18	for	for	ADP
ftr-422	456	19	that	that	DET
ftr-422	456	20	instrument	instrument	NOUN
ftr-422	456	21	is	be	AUX
ftr-422	456	22	the	the	DET
ftr-422	456	23	product	product	NOUN
ftr-422	456	24	of	of	ADP
ftr-422	456	25	the	the	DET
ftr-422	456	26	number	number	NOUN
ftr-422	456	27	of	of	ADP
ftr-422	456	28	trading	trading	NOUN
ftr-422	456	29	units	unit	NOUN
ftr-422	456	30	of	of	ADP
ftr-422	456	31	the	the	DET
ftr-422	456	32	instrument	instrument	NOUN
ftr-422	456	33	times	time	NOUN
ftr-422	456	34	that	that	SCONJ
ftr-422	456	35	market	market	NOUN
ftr-422	456	36	price.98	price.98	NOUN
ftr-422	456	37	95	95	NUM
ftr-422	456	38	.	.	PUNCT
ftr-422	457	1	see	see	VERB
ftr-422	457	2	generally	generally	ADV
ftr-422	457	3	selbach	selbach	NOUN
ftr-422	457	4	,	,	PUNCT
ftr-422	457	5	supra	supra	ADJ
ftr-422	457	6	note	note	NOUN
ftr-422	457	7	2	2	NUM
ftr-422	457	8	,	,	PUNCT
ftr-422	457	9	at	at	ADP
ftr-422	457	10	553	553	NUM
ftr-422	457	11	-	-	SYM
ftr-422	457	12	55	55	NUM
ftr-422	457	13	.	.	PUNCT
ftr-422	458	1	96	96	NUM
ftr-422	458	2	.	.	PUNCT
ftr-422	459	1	fas	fas	PROPN
ftr-422	459	2	105	105	NUM
ftr-422	459	3	,	,	PUNCT
ftr-422	459	4	disclosures	disclosure	NOUN
ftr-422	459	5	of	of	ADP
ftr-422	459	6	information	information	NOUN
ftr-422	459	7	about	about	ADP
ftr-422	459	8	financial	financial	ADJ
ftr-422	459	9	instruments	instrument	NOUN
ftr-422	459	10	with	with	ADP
ftr-422	459	11	offbalance	offbalance	NOUN
ftr-422	459	12	-	-	PUNCT
ftr-422	459	13	sheet	sheet	NOUN
ftr-422	459	14	risk	risk	NOUN
ftr-422	459	15	and	and	CCONJ
ftr-422	459	16	financial	financial	ADJ
ftr-422	459	17	instruments	instrument	NOUN
ftr-422	459	18	with	with	ADP
ftr-422	459	19	concentrations	concentration	NOUN
ftr-422	459	20	of	of	ADP
ftr-422	459	21	credit	credit	NOUN
ftr-422	459	22	risk	risk	NOUN
ftr-422	459	23	(	(	PUNCT
ftr-422	459	24	mar	mar	PROPN
ftr-422	459	25	.	.	PROPN
ftr-422	459	26	1990	1990	NUM
ftr-422	459	27	)	)	PUNCT
ftr-422	459	28	.	.	PUNCT
ftr-422	460	1	97	97	NUM
ftr-422	460	2	.	.	PUNCT
ftr-422	461	1	fas	fas	PROPN
ftr-422	461	2	107	107	NUM
ftr-422	461	3	,	,	PUNCT
ftr-422	461	4	disclosures	disclosure	NOUN
ftr-422	461	5	about	about	ADP
ftr-422	461	6	fair	fair	ADJ
ftr-422	461	7	value	value	NOUN
ftr-422	461	8	of	of	ADP
ftr-422	461	9	financial	financial	ADJ
ftr-422	461	10	instruments	instrument	NOUN
ftr-422	461	11	(	(	PUNCT
ftr-422	461	12	dec	dec	PROPN
ftr-422	461	13	.	.	PROPN
ftr-422	461	14	1991	1991	NUM
ftr-422	461	15	)	)	PUNCT
ftr-422	461	16	.	.	PUNCT
ftr-422	462	1	98	98	NUM
ftr-422	462	2	.	.	PUNCT
ftr-422	463	1	fas	fas	PROPN
ftr-422	463	2	107	107	NUM
ftr-422	463	3	allowed	allow	VERB
ftr-422	463	4	a	a	DET
ftr-422	463	5	variety	variety	NOUN
ftr-422	463	6	of	of	ADP
ftr-422	463	7	methodologies	methodology	NOUN
ftr-422	463	8	for	for	ADP
ftr-422	463	9	estimating	estimate	VERB
ftr-422	463	10	fair	fair	ADJ
ftr-422	463	11	values	value	NOUN
ftr-422	463	12	,	,	PUNCT
ftr-422	463	13	including	include	VERB
ftr-422	463	14	the	the	DET
ftr-422	463	15	use	use	NOUN
ftr-422	463	16	of	of	ADP
ftr-422	463	17	midmarket	midmarket	NOUN
ftr-422	463	18	values	value	NOUN
ftr-422	463	19	if	if	SCONJ
ftr-422	463	20	any	any	DET
ftr-422	463	21	adjustments	adjustment	NOUN
ftr-422	463	22	thereto	thereto	VERB
ftr-422	463	23	were	be	AUX
ftr-422	463	24	likely	likely	ADJ
ftr-422	463	25	to	to	PART
ftr-422	463	26	be	be	AUX
ftr-422	463	27	negligible	negligible	ADJ
ftr-422	463	28	or	or	CCONJ
ftr-422	463	29	not	not	PART
ftr-422	463	30	cost	cost	VERB
ftr-422	463	31	effective	effective	ADJ
ftr-422	463	32	to	to	PART
ftr-422	463	33	estimate	estimate	VERB
ftr-422	463	34	reliably	reliably	ADV
ftr-422	463	35	.	.	PUNCT
ftr-422	464	1	the	the	DET
ftr-422	464	2	fasb	fasb	NOUN
ftr-422	464	3	recognized	recognize	VERB
ftr-422	464	4	in	in	ADP
ftr-422	464	5	fas	fas	PROPN
ftr-422	464	6	107	107	NUM
ftr-422	464	7	that	that	PRON
ftr-422	464	8	quoted	quote	VERB
ftr-422	464	9	market	market	NOUN
ftr-422	464	10	prices	price	NOUN
ftr-422	464	11	did	do	AUX
ftr-422	464	12	not	not	PART
ftr-422	464	13	exist	exist	VERB
ftr-422	464	14	for	for	ADP
ftr-422	464	15	custom	custom	ADV
ftr-422	464	16	-	-	PUNCT
ftr-422	464	17	tailored	tailor	VERB
ftr-422	464	18	instruments	instrument	NOUN
ftr-422	464	19	such	such	ADJ
ftr-422	464	20	as	as	ADP
ftr-422	464	21	swaps	swap	NOUN
ftr-422	464	22	and	and	CCONJ
ftr-422	464	23	recommended	recommend	VERB
ftr-422	464	24	that	that	SCONJ
ftr-422	464	25	“	"	PUNCT
ftr-422	464	26	an	an	DET
ftr-422	464	27	estimate	estimate	NOUN
ftr-422	464	28	of	of	ADP
ftr-422	464	29	fair	fair	ADJ
ftr-422	464	30	value	value	NOUN
ftr-422	464	31	might	might	AUX
ftr-422	464	32	be	be	AUX
ftr-422	464	33	based	base	VERB
ftr-422	464	34	on	on	ADP
ftr-422	464	35	the	the	DET
ftr-422	464	36	quoted	quote	VERB
ftr-422	464	37	market	market	NOUN
ftr-422	464	38	price	price	NOUN
ftr-422	464	39	of	of	ADP
ftr-422	464	40	a	a	DET
ftr-422	464	41	similar	similar	ADJ
ftr-422	464	42	financial	financial	ADJ
ftr-422	464	43	instrument	instrument	NOUN
ftr-422	464	44	,	,	PUNCT
ftr-422	464	45	adjusted	adjust	VERB
ftr-422	464	46	as	as	ADP
ftr-422	464	47	appropriate	appropriate	ADJ
ftr-422	464	48	.	.	PUNCT
ftr-422	464	49	”	"	PUNCT
ftr-422	465	1	the	the	DET
ftr-422	465	2	valuation	valuation	NOUN
ftr-422	465	3	issue	issue	NOUN
ftr-422	465	4	is	be	AUX
ftr-422	465	5	discussed	discuss	VERB
ftr-422	465	6	in	in	ADP
ftr-422	465	7	greater	great	ADJ
ftr-422	465	8	detail	detail	NOUN
ftr-422	465	9	below	below	ADV
ftr-422	465	10	.	.	PUNCT
ftr-422	466	1	2004	2004	NUM
ftr-422	466	2	]	]	PUNCT
ftr-422	466	3	book	book	NOUN
ftr-422	466	4	tax	tax	NOUN
ftr-422	466	5	conformity	conformity	NOUN
ftr-422	466	6	for	for	ADP
ftr-422	466	7	financial	financial	ADJ
ftr-422	466	8	instruments	instrument	NOUN
ftr-422	466	9	697	697	NUM
ftr-422	466	10	fas	fas	NOUN
ftr-422	466	11	115	115	NUM
ftr-422	466	12	,	,	PUNCT
ftr-422	466	13	issued	issue	VERB
ftr-422	466	14	in	in	ADP
ftr-422	466	15	1993	1993	NUM
ftr-422	466	16	,	,	PUNCT
ftr-422	466	17	addresses	address	VERB
ftr-422	466	18	the	the	DET
ftr-422	466	19	accounting	accounting	NOUN
ftr-422	466	20	rules	rule	NOUN
ftr-422	466	21	for99	for99	PROPN
ftr-422	466	22	investments	investment	NOUN
ftr-422	466	23	in	in	ADP
ftr-422	466	24	equity	equity	NOUN
ftr-422	466	25	securities	security	NOUN
ftr-422	466	26	that	that	PRON
ftr-422	466	27	have	have	AUX
ftr-422	466	28	readily	readily	ADV
ftr-422	466	29	determinable	determinable	VERB
ftr-422	466	30	fair	fair	ADJ
ftr-422	466	31	values	value	NOUN
ftr-422	466	32	(	(	PUNCT
ftr-422	466	33	i.e.	i.e.	X
ftr-422	466	34	,	,	PUNCT
ftr-422	466	35	marketable	marketable	ADJ
ftr-422	466	36	securities	security	NOUN
ftr-422	466	37	)	)	PUNCT
ftr-422	466	38	and	and	CCONJ
ftr-422	466	39	for	for	ADP
ftr-422	466	40	all	all	DET
ftr-422	466	41	investments	investment	NOUN
ftr-422	466	42	in	in	ADP
ftr-422	466	43	debt	debt	NOUN
ftr-422	466	44	securities	security	NOUN
ftr-422	466	45	.	.	PUNCT
ftr-422	467	1	in	in	ADP
ftr-422	467	2	1994	1994	NUM
ftr-422	467	3	,	,	PUNCT
ftr-422	467	4	the	the	DET
ftr-422	467	5	fasb	fasb	NOUN
ftr-422	467	6	issued	issue	VERB
ftr-422	467	7	fas	fas	PROPN
ftr-422	467	8	119	119	NUM
ftr-422	467	9	,	,	PUNCT
ftr-422	467	10	which	which	PRON
ftr-422	467	11	required	require	VERB
ftr-422	467	12	a	a	DET
ftr-422	467	13	footnote	footnote	ADJ
ftr-422	467	14	disclosure	disclosure	NOUN
ftr-422	467	15	of	of	ADP
ftr-422	467	16	the	the	DET
ftr-422	467	17	nature,100	nature,100	PROPN
ftr-422	467	18	terms	term	NOUN
ftr-422	467	19	,	,	PUNCT
ftr-422	467	20	and	and	CCONJ
ftr-422	467	21	fair	fair	ADJ
ftr-422	467	22	values	value	NOUN
ftr-422	467	23	of	of	ADP
ftr-422	467	24	derivatives	derivative	NOUN
ftr-422	467	25	.	.	PUNCT
ftr-422	468	1	in	in	ADP
ftr-422	468	2	1998	1998	NUM
ftr-422	468	3	,	,	PUNCT
ftr-422	468	4	the	the	DET
ftr-422	468	5	fasb	fasb	NOUN
ftr-422	468	6	issued	issue	VERB
ftr-422	468	7	fas	fas	PROPN
ftr-422	468	8	133	133	NUM
ftr-422	468	9	,	,	PUNCT
ftr-422	468	10	which	which	PRON
ftr-422	468	11	requires	require	VERB
ftr-422	468	12	all	all	DET
ftr-422	468	13	derivatives	derivative	NOUN
ftr-422	468	14	to101	to101	PROPN
ftr-422	468	15	be	be	AUX
ftr-422	468	16	recorded	record	VERB
ftr-422	468	17	on	on	ADP
ftr-422	468	18	the	the	DET
ftr-422	468	19	balance	balance	NOUN
ftr-422	468	20	sheet	sheet	NOUN
ftr-422	468	21	at	at	ADP
ftr-422	468	22	fair	fair	ADJ
ftr-422	468	23	value	value	NOUN
ftr-422	468	24	(	(	PUNCT
ftr-422	468	25	i.e.	i.e.	X
ftr-422	468	26	,	,	PUNCT
ftr-422	468	27	marked	mark	VERB
ftr-422	468	28	-	-	PUNCT
ftr-422	468	29	to	to	ADP
ftr-422	468	30	-	-	PUNCT
ftr-422	468	31	market	market	NOUN
ftr-422	468	32	)	)	PUNCT
ftr-422	468	33	and	and	CCONJ
ftr-422	468	34	sets	set	VERB
ftr-422	468	35	forth	forth	ADP
ftr-422	468	36	special	special	ADJ
ftr-422	468	37	accounting	accounting	NOUN
ftr-422	468	38	standards	standard	NOUN
ftr-422	468	39	for	for	ADP
ftr-422	468	40	hedging	hedging	NOUN
ftr-422	468	41	transactions	transaction	NOUN
ftr-422	468	42	.	.	PUNCT
ftr-422	469	1	fas	fas	NOUN
ftr-422	469	2	133	133	NUM
ftr-422	469	3	,	,	PUNCT
ftr-422	469	4	has	have	AUX
ftr-422	469	5	been	be	AUX
ftr-422	469	6	revised	revise	VERB
ftr-422	469	7	several	several	ADJ
ftr-422	469	8	times	time	NOUN
ftr-422	469	9	,	,	PUNCT
ftr-422	469	10	particularly	particularly	ADV
ftr-422	469	11	by	by	ADP
ftr-422	469	12	fas	fas	PROPN
ftr-422	469	13	149	149	NUM
ftr-422	469	14	.	.	PUNCT
ftr-422	470	1	fas	fas	PROPN
ftr-422	470	2	133	133	NUM
ftr-422	470	3	replaced	replace	VERB
ftr-422	470	4	the	the	DET
ftr-422	470	5	disclosure	disclosure	NOUN
ftr-422	470	6	requirements	requirement	NOUN
ftr-422	470	7	under	under	ADP
ftr-422	470	8	fas	fas	PROPN
ftr-422	470	9	105	105	NUM
ftr-422	470	10	and	and	CCONJ
ftr-422	470	11	fas	fas	PROPN
ftr-422	470	12	119	119	NUM
ftr-422	470	13	.	.	PUNCT
ftr-422	471	1	finally	finally	ADV
ftr-422	471	2	,	,	PUNCT
ftr-422	471	3	fas	fas	PROPN
ftr-422	471	4	150	150	NUM
ftr-422	471	5	,	,	PUNCT
ftr-422	471	6	issued	issue	VERB
ftr-422	471	7	in	in	ADP
ftr-422	471	8	2003,102	2003,102	NUM
ftr-422	471	9	sets	set	VERB
ftr-422	471	10	forth	forth	ADV
ftr-422	471	11	standards	standard	NOUN
ftr-422	471	12	for	for	ADP
ftr-422	471	13	how	how	SCONJ
ftr-422	471	14	an	an	DET
ftr-422	471	15	issuer	issuer	NOUN
ftr-422	471	16	should	should	AUX
ftr-422	471	17	classify	classify	VERB
ftr-422	471	18	and	and	CCONJ
ftr-422	471	19	measure	measure	VERB
ftr-422	471	20	certain	certain	ADJ
ftr-422	471	21	instruments	instrument	NOUN
ftr-422	471	22	with	with	ADP
ftr-422	471	23	characteristics	characteristic	NOUN
ftr-422	471	24	of	of	ADP
ftr-422	471	25	both	both	DET
ftr-422	471	26	liabilities	liability	NOUN
ftr-422	471	27	and	and	CCONJ
ftr-422	471	28	equity	equity	NOUN
ftr-422	471	29	.	.	PUNCT
ftr-422	472	1	in	in	ADP
ftr-422	472	2	addition	addition	NOUN
ftr-422	472	3	to	to	ADP
ftr-422	472	4	the	the	DET
ftr-422	472	5	above	above	ADJ
ftr-422	472	6	statements	statement	NOUN
ftr-422	472	7	,	,	PUNCT
ftr-422	472	8	numerous	numerous	ADJ
ftr-422	472	9	other	other	ADJ
ftr-422	472	10	documents	document	NOUN
ftr-422	472	11	have	have	AUX
ftr-422	472	12	been	be	AUX
ftr-422	472	13	issued	issue	VERB
ftr-422	472	14	by	by	ADP
ftr-422	472	15	accounting	account	VERB
ftr-422	472	16	bodies	body	NOUN
ftr-422	472	17	on	on	ADP
ftr-422	472	18	financial	financial	ADJ
ftr-422	472	19	instruments	instrument	NOUN
ftr-422	472	20	.	.	PUNCT
ftr-422	473	1	this	this	DET
ftr-422	473	2	article,103	article,103	PUNCT
ftr-422	473	3	however	however	ADV
ftr-422	473	4	,	,	PUNCT
ftr-422	473	5	discusses	discuss	VERB
ftr-422	473	6	only	only	ADV
ftr-422	473	7	the	the	DET
ftr-422	473	8	most	most	ADV
ftr-422	473	9	important	important	ADJ
ftr-422	473	10	ones	one	NOUN
ftr-422	473	11	.	.	PUNCT
ftr-422	474	1	v.	v.	ADP
ftr-422	474	2	key	key	ADJ
ftr-422	474	3	issues	issue	NOUN
ftr-422	474	4	in	in	ADP
ftr-422	474	5	analyzing	analyze	VERB
ftr-422	474	6	financial	financial	ADJ
ftr-422	474	7	instruments	instrument	NOUN
ftr-422	474	8	a.	a.	NOUN
ftr-422	474	9	general	general	PROPN
ftr-422	474	10	the	the	DET
ftr-422	474	11	tax	tax	NOUN
ftr-422	474	12	treatment	treatment	NOUN
ftr-422	474	13	of	of	ADP
ftr-422	474	14	a	a	DET
ftr-422	474	15	financial	financial	ADJ
ftr-422	474	16	instrument	instrument	NOUN
ftr-422	474	17	can	can	AUX
ftr-422	474	18	be	be	AUX
ftr-422	474	19	determined	determine	VERB
ftr-422	474	20	in	in	ADP
ftr-422	474	21	accordance	accordance	NOUN
ftr-422	474	22	with	with	ADP
ftr-422	474	23	(	(	PUNCT
ftr-422	474	24	i	i	NOUN
ftr-422	474	25	)	)	PUNCT
ftr-422	474	26	the	the	DET
ftr-422	474	27	identity	identity	NOUN
ftr-422	474	28	of	of	ADP
ftr-422	474	29	the	the	DET
ftr-422	474	30	instrument	instrument	NOUN
ftr-422	474	31	and	and	CCONJ
ftr-422	474	32	its	its	PRON
ftr-422	474	33	associated	associated	ADJ
ftr-422	474	34	cash	cash	NOUN
ftr-422	474	35	flows	flow	NOUN
ftr-422	474	36	;	;	PUNCT
ftr-422	474	37	(	(	PUNCT
ftr-422	474	38	ii	ii	NOUN
ftr-422	474	39	)	)	PUNCT
ftr-422	474	40	the	the	DET
ftr-422	474	41	identity	identity	NOUN
ftr-422	474	42	of	of	ADP
ftr-422	474	43	the	the	DET
ftr-422	474	44	taxpayer	taxpayer	NOUN
ftr-422	474	45	;	;	PUNCT
ftr-422	474	46	or	or	CCONJ
ftr-422	474	47	(	(	PUNCT
ftr-422	474	48	iii	iii	X
ftr-422	474	49	)	)	PUNCT
ftr-422	474	50	the	the	DET
ftr-422	474	51	purpose	purpose	NOUN
ftr-422	474	52	for	for	ADP
ftr-422	474	53	which	which	PRON
ftr-422	474	54	the	the	DET
ftr-422	474	55	transaction	transaction	NOUN
ftr-422	474	56	is	be	AUX
ftr-422	474	57	entered	enter	VERB
ftr-422	474	58	into	into	ADP
ftr-422	474	59	by	by	ADP
ftr-422	474	60	the	the	DET
ftr-422	474	61	particular	particular	ADJ
ftr-422	474	62	taxpayer	taxpayer	NOUN
ftr-422	474	63	.	.	PUNCT
ftr-422	475	1	ideally	ideally	ADV
ftr-422	475	2	,	,	PUNCT
ftr-422	475	3	the	the	DET
ftr-422	475	4	tax	tax	NOUN
ftr-422	475	5	treatment	treatment	NOUN
ftr-422	475	6	of	of	ADP
ftr-422	475	7	a	a	DET
ftr-422	475	8	particular	particular	ADJ
ftr-422	475	9	instrument	instrument	NOUN
ftr-422	475	10	should	should	AUX
ftr-422	475	11	be	be	AUX
ftr-422	475	12	determined	determine	VERB
ftr-422	475	13	by	by	ADP
ftr-422	475	14	considering	consider	VERB
ftr-422	475	15	all	all	DET
ftr-422	475	16	three	three	NUM
ftr-422	475	17	elements	element	NOUN
ftr-422	475	18	.	.	PUNCT
ftr-422	476	1	nevertheless	nevertheless	ADV
ftr-422	476	2	,	,	PUNCT
ftr-422	476	3	as	as	ADP
ftr-422	476	4	a	a	DET
ftr-422	476	5	practical	practical	ADJ
ftr-422	476	6	matter	matter	NOUN
ftr-422	476	7	,	,	PUNCT
ftr-422	476	8	it	it	PRON
ftr-422	476	9	is	be	AUX
ftr-422	476	10	very	very	ADV
ftr-422	476	11	hard	hard	ADJ
ftr-422	476	12	to	to	PART
ftr-422	476	13	apply	apply	VERB
ftr-422	476	14	all	all	DET
ftr-422	476	15	three	three	NUM
ftr-422	476	16	elements	element	NOUN
ftr-422	476	17	at	at	ADP
ftr-422	476	18	the	the	DET
ftr-422	476	19	same	same	ADJ
ftr-422	476	20	time	time	NOUN
ftr-422	476	21	.	.	PUNCT
ftr-422	477	1	as	as	ADP
ftr-422	477	2	of	of	ADP
ftr-422	477	3	today	today	NOUN
ftr-422	477	4	,	,	PUNCT
ftr-422	477	5	the	the	DET
ftr-422	477	6	taxation	taxation	NOUN
ftr-422	477	7	rules	rule	VERB
ftr-422	477	8	for	for	ADP
ftr-422	477	9	financial	financial	ADJ
ftr-422	477	10	instruments	instrument	NOUN
ftr-422	477	11	in	in	ADP
ftr-422	477	12	the	the	DET
ftr-422	477	13	united	united	PROPN
ftr-422	477	14	states	states	PROPN
ftr-422	477	15	do	do	AUX
ftr-422	477	16	not	not	PART
ftr-422	477	17	follow	follow	VERB
ftr-422	477	18	a	a	DET
ftr-422	477	19	consistent	consistent	ADJ
ftr-422	477	20	pattern	pattern	NOUN
ftr-422	477	21	.	.	PUNCT
ftr-422	478	1	specifically	specifically	ADV
ftr-422	478	2	,	,	PUNCT
ftr-422	478	3	while	while	SCONJ
ftr-422	478	4	some	some	DET
ftr-422	478	5	rules	rule	NOUN
ftr-422	478	6	emphasize	emphasize	VERB
ftr-422	478	7	the	the	DET
ftr-422	478	8	identity	identity	NOUN
ftr-422	478	9	of	of	ADP
ftr-422	478	10	the	the	DET
ftr-422	478	11	instrument	instrument	NOUN
ftr-422	478	12	(	(	PUNCT
ftr-422	478	13	e.g.	e.g.	ADV
ftr-422	478	14	,	,	PUNCT
ftr-422	478	15	notional	notional	ADJ
ftr-422	478	16	principal	principal	ADJ
ftr-422	478	17	contracts	contract	NOUN
ftr-422	478	18	regulation	regulation	NOUN
ftr-422	478	19	and	and	CCONJ
ftr-422	478	20	section	section	NOUN
ftr-422	478	21	1256	1256	NUM
ftr-422	478	22	)	)	PUNCT
ftr-422	478	23	,	,	PUNCT
ftr-422	478	24	other	other	ADJ
ftr-422	478	25	rules	rule	NOUN
ftr-422	478	26	emphasize	emphasize	VERB
ftr-422	478	27	the	the	DET
ftr-422	478	28	identity	identity	NOUN
ftr-422	478	29	of	of	ADP
ftr-422	478	30	the	the	DET
ftr-422	478	31	taxpayer	taxpayer	NOUN
ftr-422	478	32	(	(	PUNCT
ftr-422	478	33	e.g.	e.g.	ADV
ftr-422	478	34	,	,	PUNCT
ftr-422	478	35	section	section	NOUN
ftr-422	478	36	475	475	NUM
ftr-422	478	37	)	)	PUNCT
ftr-422	478	38	.	.	PUNCT
ftr-422	479	1	finally	finally	ADV
ftr-422	479	2	,	,	PUNCT
ftr-422	479	3	some	some	DET
ftr-422	479	4	rules	rule	NOUN
ftr-422	479	5	focus	focus	VERB
ftr-422	479	6	on	on	ADP
ftr-422	479	7	the	the	DET
ftr-422	479	8	purpose	purpose	NOUN
ftr-422	479	9	of	of	ADP
ftr-422	479	10	the	the	DET
ftr-422	479	11	transactions	transaction	NOUN
ftr-422	479	12	99	99	NUM
ftr-422	479	13	.	.	PUNCT
ftr-422	480	1	fas	fas	PROPN
ftr-422	480	2	115	115	NUM
ftr-422	480	3	,	,	PUNCT
ftr-422	480	4	accounting	account	VERB
ftr-422	480	5	for	for	ADP
ftr-422	480	6	certain	certain	ADJ
ftr-422	480	7	investment	investment	NOUN
ftr-422	480	8	in	in	ADP
ftr-422	480	9	debt	debt	NOUN
ftr-422	480	10	and	and	CCONJ
ftr-422	480	11	equity	equity	NOUN
ftr-422	480	12	securities	security	NOUN
ftr-422	480	13	(	(	PUNCT
ftr-422	480	14	may	may	PROPN
ftr-422	480	15	1993	1993	NUM
ftr-422	480	16	)	)	PUNCT
ftr-422	480	17	.	.	PUNCT
ftr-422	481	1	100	100	NUM
ftr-422	481	2	.	.	PUNCT
ftr-422	482	1	fas	fas	PROPN
ftr-422	482	2	119	119	NUM
ftr-422	482	3	,	,	PUNCT
ftr-422	482	4	disclosures	disclosure	NOUN
ftr-422	482	5	about	about	ADP
ftr-422	482	6	derivative	derivative	ADJ
ftr-422	482	7	financial	financial	ADJ
ftr-422	482	8	instruments	instrument	NOUN
ftr-422	482	9	and	and	CCONJ
ftr-422	482	10	fair	fair	ADJ
ftr-422	482	11	value	value	NOUN
ftr-422	482	12	of	of	ADP
ftr-422	482	13	financial	financial	ADJ
ftr-422	482	14	instruments	instrument	NOUN
ftr-422	482	15	(	(	PUNCT
ftr-422	482	16	oct	oct	PROPN
ftr-422	482	17	.	.	PROPN
ftr-422	482	18	1994	1994	NUM
ftr-422	482	19	)	)	PUNCT
ftr-422	482	20	.	.	PUNCT
ftr-422	483	1	101	101	NUM
ftr-422	483	2	.	.	PUNCT
ftr-422	484	1	fas	fas	PROPN
ftr-422	484	2	133	133	NUM
ftr-422	484	3	,	,	PUNCT
ftr-422	484	4	supra	supra	PROPN
ftr-422	484	5	note	note	NOUN
ftr-422	484	6	18	18	NUM
ftr-422	484	7	.	.	NOUN
ftr-422	484	8	102	102	NUM
ftr-422	484	9	.	.	PUNCT
ftr-422	485	1	fas	fas	PROPN
ftr-422	485	2	150	150	NUM
ftr-422	485	3	,	,	PUNCT
ftr-422	485	4	accounting	account	VERB
ftr-422	485	5	for	for	ADP
ftr-422	485	6	certain	certain	ADJ
ftr-422	485	7	financial	financial	ADJ
ftr-422	485	8	instruments	instrument	NOUN
ftr-422	485	9	with	with	ADP
ftr-422	485	10	characteristics	characteristic	NOUN
ftr-422	485	11	of	of	ADP
ftr-422	485	12	both	both	DET
ftr-422	485	13	liabilities	liability	NOUN
ftr-422	485	14	and	and	CCONJ
ftr-422	485	15	equity	equity	NOUN
ftr-422	485	16	(	(	PUNCT
ftr-422	485	17	may	may	PROPN
ftr-422	485	18	2003	2003	NUM
ftr-422	485	19	)	)	PUNCT
ftr-422	485	20	.	.	PUNCT
ftr-422	486	1	103	103	NUM
ftr-422	486	2	.	.	PUNCT
ftr-422	487	1	for	for	ADP
ftr-422	487	2	example	example	NOUN
ftr-422	487	3	,	,	PUNCT
ftr-422	487	4	the	the	DET
ftr-422	487	5	emerging	emerge	VERB
ftr-422	487	6	issues	issue	NOUN
ftr-422	487	7	task	task	NOUN
ftr-422	487	8	force	force	NOUN
ftr-422	487	9	of	of	ADP
ftr-422	487	10	the	the	DET
ftr-422	487	11	fasb	fasb	NOUN
ftr-422	487	12	(	(	PUNCT
ftr-422	487	13	the	the	DET
ftr-422	487	14	“	"	PUNCT
ftr-422	487	15	eitf	eitf	NOUN
ftr-422	487	16	”	"	PUNCT
ftr-422	487	17	)	)	PUNCT
ftr-422	487	18	issued	issue	VERB
ftr-422	487	19	guidance	guidance	NOUN
ftr-422	487	20	in	in	ADP
ftr-422	487	21	early	early	ADJ
ftr-422	487	22	2003	2003	NUM
ftr-422	487	23	to	to	PART
ftr-422	487	24	address	address	VERB
ftr-422	487	25	valuations	valuation	NOUN
ftr-422	487	26	of	of	ADP
ftr-422	487	27	energy	energy	NOUN
ftr-422	487	28	derivatives	derivative	NOUN
ftr-422	487	29	.	.	PUNCT
ftr-422	488	1	this	this	DET
ftr-422	488	2	guidance	guidance	NOUN
ftr-422	488	3	is	be	AUX
ftr-422	488	4	commonly	commonly	ADV
ftr-422	488	5	viewed	view	VERB
ftr-422	488	6	as	as	ADP
ftr-422	488	7	an	an	DET
ftr-422	488	8	authority	authority	NOUN
ftr-422	488	9	for	for	ADP
ftr-422	488	10	valuation	valuation	NOUN
ftr-422	488	11	of	of	ADP
ftr-422	488	12	all	all	DET
ftr-422	488	13	derivatives	derivative	NOUN
ftr-422	488	14	.	.	PUNCT
ftr-422	489	1	see	see	VERB
ftr-422	489	2	eitf	eitf	NOUN
ftr-422	489	3	issue	issue	NOUN
ftr-422	489	4	no	no	INTJ
ftr-422	489	5	.	.	NOUN
ftr-422	489	6	02	02	NUM
ftr-422	489	7	-	-	SYM
ftr-422	489	8	3	3	NUM
ftr-422	489	9	,	,	PUNCT
ftr-422	489	10	“	"	PUNCT
ftr-422	489	11	issues	issue	NOUN
ftr-422	489	12	involved	involve	VERB
ftr-422	489	13	in	in	ADP
ftr-422	489	14	accounting	account	VERB
ftr-422	489	15	for	for	ADP
ftr-422	489	16	derivative	derivative	ADJ
ftr-422	489	17	contracts	contract	NOUN
ftr-422	489	18	held	hold	VERB
ftr-422	489	19	for	for	ADP
ftr-422	489	20	trading	trading	NOUN
ftr-422	489	21	purposes	purpose	NOUN
ftr-422	489	22	and	and	CCONJ
ftr-422	489	23	contracts	contract	NOUN
ftr-422	489	24	involved	involve	VERB
ftr-422	489	25	in	in	ADP
ftr-422	489	26	energy	energy	NOUN
ftr-422	489	27	trading	trading	NOUN
ftr-422	489	28	and	and	CCONJ
ftr-422	489	29	risk	risk	NOUN
ftr-422	489	30	management	management	NOUN
ftr-422	489	31	activities	activity	NOUN
ftr-422	489	32	.	.	PUNCT
ftr-422	489	33	”	"	PUNCT
ftr-422	490	1	698	698	NUM
ftr-422	490	2	florida	florida	PROPN
ftr-422	490	3	tax	tax	NOUN
ftr-422	490	4	review	review	NOUN
ftr-422	490	5	[	[	X
ftr-422	490	6	vol.6:7	vol.6:7	NOUN
ftr-422	490	7	(	(	PUNCT
ftr-422	490	8	e.g.	e.g.	ADV
ftr-422	490	9	,	,	PUNCT
ftr-422	490	10	hedging	hedging	NOUN
ftr-422	490	11	rules	rule	NOUN
ftr-422	490	12	)	)	PUNCT
ftr-422	490	13	.	.	PUNCT
ftr-422	491	1	some	some	DET
ftr-422	491	2	current	current	ADJ
ftr-422	491	3	regimes	regime	NOUN
ftr-422	491	4	apply	apply	VERB
ftr-422	491	5	more	more	ADJ
ftr-422	491	6	than	than	ADP
ftr-422	491	7	one	one	NUM
ftr-422	491	8	approach	approach	NOUN
ftr-422	491	9	to	to	ADP
ftr-422	491	10	some	some	DET
ftr-422	491	11	extent	extent	NOUN
ftr-422	491	12	,	,	PUNCT
ftr-422	491	13	but	but	CCONJ
ftr-422	491	14	incoherently.104	incoherently.104	NOUN
ftr-422	491	15	by	by	ADP
ftr-422	491	16	contrast	contrast	NOUN
ftr-422	491	17	,	,	PUNCT
ftr-422	491	18	financial	financial	ADJ
ftr-422	491	19	accounting	accounting	NOUN
ftr-422	491	20	rules	rule	NOUN
ftr-422	491	21	are	be	AUX
ftr-422	491	22	more	more	ADV
ftr-422	491	23	coherent	coherent	ADJ
ftr-422	491	24	and	and	CCONJ
ftr-422	491	25	generally	generally	ADV
ftr-422	491	26	apply	apply	VERB
ftr-422	491	27	a	a	DET
ftr-422	491	28	uniform	uniform	ADJ
ftr-422	491	29	approach	approach	NOUN
ftr-422	491	30	for	for	ADP
ftr-422	491	31	financial	financial	ADJ
ftr-422	491	32	instruments	instrument	NOUN
ftr-422	491	33	.	.	PUNCT
ftr-422	492	1	generally	generally	ADV
ftr-422	492	2	,	,	PUNCT
ftr-422	492	3	fas	fas	PROPN
ftr-422	492	4	133105	133105	NUM
ftr-422	492	5	requires	require	VERB
ftr-422	492	6	all	all	DET
ftr-422	492	7	derivatives	derivative	NOUN
ftr-422	492	8	to	to	PART
ftr-422	492	9	be	be	AUX
ftr-422	492	10	mark	mark	NOUN
ftr-422	492	11	-	-	PUNCT
ftr-422	492	12	to	to	ADP
ftr-422	492	13	-	-	PUNCT
ftr-422	492	14	market	market	NOUN
ftr-422	492	15	,	,	PUNCT
ftr-422	492	16	while	while	SCONJ
ftr-422	492	17	fas	fas	PROPN
ftr-422	492	18	115	115	NUM
ftr-422	492	19	requires	require	VERB
ftr-422	492	20	all	all	DET
ftr-422	492	21	securities	security	NOUN
ftr-422	492	22	that	that	PRON
ftr-422	492	23	are	be	AUX
ftr-422	492	24	not	not	PART
ftr-422	492	25	held	hold	VERB
ftr-422	492	26	to	to	ADP
ftr-422	492	27	maturity	maturity	NOUN
ftr-422	492	28	to	to	PART
ftr-422	492	29	be	be	AUX
ftr-422	492	30	marked	mark	VERB
ftr-422	492	31	-	-	PUNCT
ftr-422	492	32	to	to	ADP
ftr-422	492	33	-	-	PUNCT
ftr-422	492	34	market	market	NOUN
ftr-422	492	35	.	.	PUNCT
ftr-422	493	1	b.	b.	PROPN
ftr-422	493	2	substance	substance	NOUN
ftr-422	493	3	over	over	ADP
ftr-422	493	4	form	form	NOUN
ftr-422	493	5	in	in	ADP
ftr-422	493	6	many	many	ADJ
ftr-422	493	7	cases	case	NOUN
ftr-422	493	8	,	,	PUNCT
ftr-422	493	9	taxpayers	taxpayer	NOUN
ftr-422	493	10	develop	develop	VERB
ftr-422	493	11	transaction	transaction	NOUN
ftr-422	493	12	forms	form	NOUN
ftr-422	493	13	that	that	PRON
ftr-422	493	14	facially	facially	ADV
ftr-422	493	15	differ	differ	VERB
ftr-422	493	16	from	from	ADP
ftr-422	493	17	their	their	PRON
ftr-422	493	18	real	real	ADJ
ftr-422	493	19	economic	economic	ADJ
ftr-422	493	20	substance	substance	NOUN
ftr-422	493	21	in	in	ADP
ftr-422	493	22	order	order	NOUN
ftr-422	493	23	to	to	PART
ftr-422	493	24	obtain	obtain	VERB
ftr-422	493	25	the	the	DET
ftr-422	493	26	resulting	result	VERB
ftr-422	493	27	tax	tax	NOUN
ftr-422	493	28	benefits	benefit	NOUN
ftr-422	493	29	.	.	PUNCT
ftr-422	494	1	under	under	ADP
ftr-422	494	2	the	the	DET
ftr-422	494	3	substance	substance	NOUN
ftr-422	494	4	-	-	PUNCT
ftr-422	494	5	over	over	ADP
ftr-422	494	6	-	-	PUNCT
ftr-422	494	7	form	form	NOUN
ftr-422	494	8	doctrine	doctrine	NOUN
ftr-422	494	9	,	,	PUNCT
ftr-422	494	10	the	the	DET
ftr-422	494	11	irs	irs	PROPN
ftr-422	494	12	and	and	CCONJ
ftr-422	494	13	the	the	DET
ftr-422	494	14	courts	court	NOUN
ftr-422	494	15	have	have	VERB
ftr-422	494	16	the	the	DET
ftr-422	494	17	power	power	NOUN
ftr-422	494	18	to	to	PART
ftr-422	494	19	re	re	VERB
ftr-422	494	20	-	-	VERB
ftr-422	494	21	characterize	characterize	VERB
ftr-422	494	22	a	a	DET
ftr-422	494	23	transaction	transaction	NOUN
ftr-422	494	24	in	in	ADP
ftr-422	494	25	accordance	accordance	NOUN
ftr-422	494	26	with	with	ADP
ftr-422	494	27	its	its	PRON
ftr-422	494	28	substance	substance	NOUN
ftr-422	494	29	if	if	SCONJ
ftr-422	494	30	such	such	ADJ
ftr-422	494	31	substance	substance	NOUN
ftr-422	494	32	is	be	AUX
ftr-422	494	33	demonstrably	demonstrably	ADV
ftr-422	494	34	contrary	contrary	ADJ
ftr-422	494	35	to	to	ADP
ftr-422	494	36	its	its	PRON
ftr-422	494	37	outward	outward	ADJ
ftr-422	494	38	form	form	NOUN
ftr-422	494	39	.	.	PUNCT
ftr-422	495	1	in	in	ADP
ftr-422	495	2	some	some	DET
ftr-422	495	3	cases,106	cases,106	NOUN
ftr-422	495	4	taxpayers	taxpayer	NOUN
ftr-422	495	5	have	have	AUX
ftr-422	495	6	successfully	successfully	ADV
ftr-422	495	7	challenged	challenge	VERB
ftr-422	495	8	their	their	PRON
ftr-422	495	9	own	own	ADJ
ftr-422	495	10	transaction	transaction	NOUN
ftr-422	495	11	form	form	NOUN
ftr-422	495	12	,	,	PUNCT
ftr-422	495	13	subject	subject	ADJ
ftr-422	495	14	to	to	ADP
ftr-422	495	15	limitations	limitation	NOUN
ftr-422	495	16	under	under	ADP
ftr-422	495	17	the	the	DET
ftr-422	495	18	“	"	PUNCT
ftr-422	495	19	danielson	danielson	NOUN
ftr-422	495	20	”	"	PUNCT
ftr-422	495	21	doctrine.107	doctrine.107	VERB
ftr-422	495	22	similarly	similarly	ADV
ftr-422	495	23	,	,	PUNCT
ftr-422	495	24	under	under	ADP
ftr-422	495	25	gaap	gaap	PROPN
ftr-422	495	26	,	,	PUNCT
ftr-422	495	27	the	the	DET
ftr-422	495	28	substance	substance	NOUN
ftr-422	495	29	of	of	ADP
ftr-422	495	30	a	a	DET
ftr-422	495	31	transaction	transaction	NOUN
ftr-422	495	32	rather	rather	ADV
ftr-422	495	33	than	than	ADP
ftr-422	495	34	its	its	PRON
ftr-422	495	35	form	form	NOUN
ftr-422	495	36	should	should	AUX
ftr-422	495	37	be	be	AUX
ftr-422	495	38	reported	report	VERB
ftr-422	495	39	in	in	ADP
ftr-422	495	40	financial	financial	ADJ
ftr-422	495	41	statements	statement	NOUN
ftr-422	495	42	,	,	PUNCT
ftr-422	495	43	especially	especially	ADV
ftr-422	495	44	if	if	SCONJ
ftr-422	495	45	presenting	present	VERB
ftr-422	495	46	the	the	DET
ftr-422	495	47	form	form	NOUN
ftr-422	495	48	rather	rather	ADV
ftr-422	495	49	than	than	ADP
ftr-422	495	50	the	the	DET
ftr-422	495	51	substance	substance	NOUN
ftr-422	495	52	would	would	AUX
ftr-422	495	53	be	be	AUX
ftr-422	495	54	misleading.108	misleading.108	VERB
ftr-422	495	55	fasb	fasb	NOUN
ftr-422	495	56	concepts	concept	NOUN
ftr-422	495	57	statement	statement	VERB
ftr-422	495	58	no	no	PRON
ftr-422	495	59	.	.	NOUN
ftr-422	495	60	2	2	NUM
ftr-422	495	61	states	state	NOUN
ftr-422	495	62	:	:	PUNCT
ftr-422	495	63	substance	substance	NOUN
ftr-422	495	64	over	over	ADP
ftr-422	495	65	form	form	NOUN
ftr-422	495	66	is	be	AUX
ftr-422	495	67	an	an	DET
ftr-422	495	68	idea	idea	NOUN
ftr-422	495	69	that	that	PRON
ftr-422	495	70	also	also	ADV
ftr-422	495	71	has	have	VERB
ftr-422	495	72	its	its	PRON
ftr-422	495	73	proponents	proponent	NOUN
ftr-422	495	74	,	,	PUNCT
ftr-422	495	75	but	but	CCONJ
ftr-422	495	76	it	it	PRON
ftr-422	495	77	is	be	AUX
ftr-422	495	78	not	not	PART
ftr-422	495	79	included	include	VERB
ftr-422	495	80	because	because	SCONJ
ftr-422	495	81	it	it	PRON
ftr-422	495	82	would	would	AUX
ftr-422	495	83	be	be	AUX
ftr-422	495	84	redundant	redundant	ADJ
ftr-422	495	85	.	.	PUNCT
ftr-422	496	1	the	the	DET
ftr-422	496	2	quality	quality	NOUN
ftr-422	496	3	of	of	ADP
ftr-422	496	4	reliability	reliability	NOUN
ftr-422	496	5	,	,	PUNCT
ftr-422	496	6	and	and	CCONJ
ftr-422	496	7	,	,	PUNCT
ftr-422	496	8	in	in	ADP
ftr-422	496	9	particular	particular	ADJ
ftr-422	496	10	,	,	PUNCT
ftr-422	496	11	of	of	ADP
ftr-422	496	12	representational	representational	ADJ
ftr-422	496	13	faithfulness	faithfulness	NOUN
ftr-422	496	14	,	,	PUNCT
ftr-422	496	15	leaves	leave	VERB
ftr-422	496	16	no	no	DET
ftr-422	496	17	room	room	NOUN
ftr-422	496	18	for	for	ADP
ftr-422	496	19	accounting	accounting	NOUN
ftr-422	496	20	representations	representation	NOUN
ftr-422	496	21	that	that	PRON
ftr-422	496	22	subordinate	subordinate	VERB
ftr-422	496	23	104	104	NUM
ftr-422	496	24	.	.	PUNCT
ftr-422	497	1	for	for	ADP
ftr-422	497	2	example	example	NOUN
ftr-422	497	3	,	,	PUNCT
ftr-422	497	4	irc	irc	PROPN
ftr-422	497	5	§	§	PROPN
ftr-422	497	6	1256	1256	NUM
ftr-422	497	7	,	,	PUNCT
ftr-422	497	8	which	which	PRON
ftr-422	497	9	generally	generally	ADV
ftr-422	497	10	applies	apply	VERB
ftr-422	497	11	the	the	DET
ftr-422	497	12	first	first	ADJ
ftr-422	497	13	approach	approach	NOUN
ftr-422	497	14	,	,	PUNCT
ftr-422	497	15	excludes	exclude	NOUN
ftr-422	497	16	from	from	ADP
ftr-422	497	17	its	its	PRON
ftr-422	497	18	application	application	NOUN
ftr-422	497	19	hedging	hedging	NOUN
ftr-422	497	20	transactions	transaction	NOUN
ftr-422	497	21	.	.	PUNCT
ftr-422	498	1	similarly	similarly	ADV
ftr-422	498	2	,	,	PUNCT
ftr-422	498	3	the	the	DET
ftr-422	498	4	notional	notional	ADJ
ftr-422	498	5	principal	principal	ADJ
ftr-422	498	6	contract	contract	NOUN
ftr-422	498	7	regulations	regulation	NOUN
ftr-422	498	8	generally	generally	ADV
ftr-422	498	9	do	do	AUX
ftr-422	498	10	not	not	PART
ftr-422	498	11	apply	apply	VERB
ftr-422	498	12	to	to	ADP
ftr-422	498	13	transactions	transaction	NOUN
ftr-422	498	14	that	that	PRON
ftr-422	498	15	are	be	AUX
ftr-422	498	16	subject	subject	ADJ
ftr-422	498	17	to	to	ADP
ftr-422	498	18	mark	mark	NOUN
ftr-422	498	19	to	to	ADP
ftr-422	498	20	market	market	NOUN
ftr-422	498	21	treatment	treatment	NOUN
ftr-422	498	22	under	under	ADP
ftr-422	498	23	irc	irc	PROPN
ftr-422	498	24	§	§	PROPN
ftr-422	498	25	1256	1256	NUM
ftr-422	498	26	or	or	CCONJ
ftr-422	498	27	irc	irc	ADP
ftr-422	498	28	§	§	PROPN
ftr-422	498	29	475	475	NUM
ftr-422	498	30	.	.	PUNCT
ftr-422	499	1	finally	finally	ADV
ftr-422	499	2	,	,	PUNCT
ftr-422	499	3	the	the	DET
ftr-422	499	4	hedging	hedging	NOUN
ftr-422	499	5	regulations	regulation	NOUN
ftr-422	499	6	do	do	AUX
ftr-422	499	7	not	not	PART
ftr-422	499	8	apply	apply	VERB
ftr-422	499	9	to	to	ADP
ftr-422	499	10	§	§	PROPN
ftr-422	499	11	475	475	NUM
ftr-422	499	12	transactions	transaction	NOUN
ftr-422	499	13	.	.	PUNCT
ftr-422	500	1	see	see	VERB
ftr-422	500	2	rosenthal	rosenthal	NOUN
ftr-422	500	3	and	and	CCONJ
ftr-422	500	4	price	price	NOUN
ftr-422	500	5	,	,	PUNCT
ftr-422	500	6	supra	supra	PROPN
ftr-422	500	7	note	note	NOUN
ftr-422	500	8	17	17	NUM
ftr-422	500	9	,	,	PUNCT
ftr-422	500	10	at	at	ADP
ftr-422	500	11	901	901	NUM
ftr-422	500	12	-	-	SYM
ftr-422	500	13	05	05	NUM
ftr-422	500	14	.	.	PUNCT
ftr-422	501	1	105	105	NUM
ftr-422	501	2	.	.	PUNCT
ftr-422	502	1	i	i	PRON
ftr-422	502	2	d.	d.	PROPN
ftr-422	502	3	at	at	ADP
ftr-422	502	4	906	906	NUM
ftr-422	502	5	.	.	PUNCT
ftr-422	502	6	106	106	NUM
ftr-422	502	7	.	.	PUNCT
ftr-422	503	1	joseph	joseph	PROPN
ftr-422	503	2	isneberg	isneberg	PROPN
ftr-422	503	3	,	,	PUNCT
ftr-422	503	4	musing	muse	VERB
ftr-422	503	5	on	on	ADP
ftr-422	503	6	form	form	NOUN
ftr-422	503	7	and	and	CCONJ
ftr-422	503	8	substance	substance	NOUN
ftr-422	503	9	and	and	CCONJ
ftr-422	503	10	form	form	NOUN
ftr-422	503	11	in	in	ADP
ftr-422	503	12	taxation	taxation	NOUN
ftr-422	503	13	,	,	PUNCT
ftr-422	503	14	49	49	NUM
ftr-422	503	15	chi	chi	NOUN
ftr-422	503	16	.	.	PUNCT
ftr-422	504	1	l.	l.	PROPN
ftr-422	504	2	rev	rev	PROPN
ftr-422	504	3	.	.	PROPN
ftr-422	504	4	859	859	NUM
ftr-422	504	5	(	(	PUNCT
ftr-422	504	6	1982	1982	NUM
ftr-422	504	7	)	)	PUNCT
ftr-422	504	8	.	.	PUNCT
ftr-422	505	1	107	107	NUM
ftr-422	505	2	.	.	PUNCT
ftr-422	506	1	comm’r	comm’r	NOUN
ftr-422	506	2	v.	v.	ADP
ftr-422	506	3	danielson	danielson	PROPN
ftr-422	506	4	,	,	PUNCT
ftr-422	506	5	378	378	NUM
ftr-422	506	6	f.	f.	NOUN
ftr-422	506	7	2d	2d	PROPN
ftr-422	506	8	771	771	NUM
ftr-422	507	1	(	(	PUNCT
ftr-422	507	2	3rd	3rd	ADJ
ftr-422	507	3	cir	cir	NOUN
ftr-422	507	4	.	.	PROPN
ftr-422	507	5	1967	1967	NUM
ftr-422	507	6	)	)	PUNCT
ftr-422	507	7	cert	cert	NOUN
ftr-422	507	8	.	.	PUNCT
ftr-422	508	1	denied	deny	VERB
ftr-422	508	2	,	,	PUNCT
ftr-422	508	3	389	389	NUM
ftr-422	508	4	u.s	u.s	PROPN
ftr-422	508	5	.	.	PROPN
ftr-422	508	6	858	858	NUM
ftr-422	508	7	(	(	PUNCT
ftr-422	508	8	1967	1967	NUM
ftr-422	508	9	)	)	PUNCT
ftr-422	508	10	;	;	PUNCT
ftr-422	508	11	helvering	helvere	VERB
ftr-422	508	12	v.	v.	ADP
ftr-422	508	13	lazarus	lazarus	PROPN
ftr-422	508	14	,	,	PUNCT
ftr-422	508	15	308	308	NUM
ftr-422	508	16	u.s	u.s	PROPN
ftr-422	508	17	.	.	PROPN
ftr-422	508	18	252	252	NUM
ftr-422	508	19	(	(	PUNCT
ftr-422	508	20	1939	1939	NUM
ftr-422	508	21	)	)	PUNCT
ftr-422	508	22	;	;	PUNCT
ftr-422	508	23	estate	estate	NOUN
ftr-422	508	24	of	of	ADP
ftr-422	508	25	weinert	weinert	NOUN
ftr-422	508	26	v.	v.	ADP
ftr-422	508	27	comm’r	comm’r	NOUN
ftr-422	508	28	,	,	PUNCT
ftr-422	508	29	294	294	NUM
ftr-422	508	30	f.2d	f.2d	ADP
ftr-422	508	31	750	750	NUM
ftr-422	508	32	,	,	PUNCT
ftr-422	508	33	755	755	NUM
ftr-422	508	34	(	(	PUNCT
ftr-422	508	35	5th	5th	ADJ
ftr-422	508	36	cir	cir	NOUN
ftr-422	508	37	.	.	PUNCT
ftr-422	509	1	1961	1961	NUM
ftr-422	509	2	)	)	PUNCT
ftr-422	509	3	.	.	PUNCT
ftr-422	510	1	108	108	NUM
ftr-422	510	2	.	.	PUNCT
ftr-422	511	1	for	for	ADP
ftr-422	511	2	an	an	DET
ftr-422	511	3	-	-	PUNCT
ftr-422	511	4	depth	depth	NOUN
ftr-422	511	5	discussion	discussion	NOUN
ftr-422	511	6	on	on	ADP
ftr-422	511	7	the	the	DET
ftr-422	511	8	accounting	accounting	NOUN
ftr-422	511	9	substance	substance	NOUN
ftr-422	511	10	-	-	PUNCT
ftr-422	511	11	over	over	ADP
ftr-422	511	12	-	-	PUNCT
ftr-422	511	13	form	form	NOUN
ftr-422	511	14	concept	concept	NOUN
ftr-422	511	15	,	,	PUNCT
ftr-422	511	16	see	see	VERB
ftr-422	511	17	rick	rick	PROPN
ftr-422	511	18	stephan	stephan	PROPN
ftr-422	511	19	hayes	hayes	PROPN
ftr-422	511	20	and	and	CCONJ
ftr-422	511	21	richard	richard	PROPN
ftr-422	511	22	baker	baker	PROPN
ftr-422	511	23	,	,	PUNCT
ftr-422	511	24	the	the	DET
ftr-422	511	25	concept	concept	NOUN
ftr-422	511	26	of	of	ADP
ftr-422	511	27	substance	substance	NOUN
ftr-422	511	28	over	over	ADP
ftr-422	511	29	form	form	NOUN
ftr-422	511	30	:	:	PUNCT
ftr-422	512	1	a	a	DET
ftr-422	512	2	d	d	X
ftr-422	512	3	i	i	PRON
ftr-422	512	4	s	s	VERB
ftr-422	512	5	c	c	NOUN
ftr-422	512	6	u	u	NOUN
ftr-422	512	7	s	s	X
ftr-422	512	8	s	s	X
ftr-422	513	1	i	i	NOUN
ftr-422	513	2	o	o	NOUN
ftr-422	513	3	n	n	PRON
ftr-422	513	4	b	b	PROPN
ftr-422	513	5	a	a	DET
ftr-422	513	6	s	s	X
ftr-422	513	7	e	e	NOUN
ftr-422	513	8	d	d	X
ftr-422	513	9	o	o	PROPN
ftr-422	513	10	n	n	ADP
ftr-422	513	11	t	t	NOUN
ftr-422	513	12	h	h	NOUN
ftr-422	514	1	e	e	NOUN
ftr-422	514	2	c	c	NOUN
ftr-422	514	3	i	i	PRON
ftr-422	514	4	n	n	VERB
ftr-422	514	5	d	d	X
ftr-422	514	6	e	e	NOUN
ftr-422	514	7	r	r	NOUN
ftr-422	514	8	e	e	NOUN
ftr-422	514	9	l	l	NOUN
ftr-422	514	10	l	l	NOUN
ftr-422	514	11	a	a	DET
ftr-422	514	12	s	s	X
ftr-422	514	13	t	t	NOUN
ftr-422	514	14	o	o	NOUN
ftr-422	514	15	r	r	NOUN
ftr-422	514	16	y	y	PROPN
ftr-422	514	17	(	(	PUNCT
ftr-422	514	18	1	1	NUM
ftr-422	514	19	9	9	NUM
ftr-422	514	20	9	9	NUM
ftr-422	514	21	9	9	NUM
ftr-422	514	22	)	)	PUNCT
ftr-422	514	23	,	,	PUNCT
ftr-422	514	24	http://panopticon.csustan.edu/cpa99/html/hayes.html	http://panopticon.csustan.edu/cpa99/html/hayes.html	X
ftr-422	514	25	(	(	PUNCT
ftr-422	514	26	critical	critical	ADJ
ftr-422	514	27	perspectives	perspective	NOUN
ftr-422	514	28	on	on	ADP
ftr-422	514	29	accounting	accounting	NOUN
ftr-422	514	30	conference	conference	NOUN
ftr-422	514	31	,	,	PUNCT
ftr-422	514	32	1999	1999	NUM
ftr-422	514	33	)	)	PUNCT
ftr-422	514	34	.	.	PUNCT
ftr-422	514	35	2004	2004	NUM
ftr-422	514	36	]	]	PUNCT
ftr-422	514	37	book	book	NOUN
ftr-422	514	38	tax	tax	NOUN
ftr-422	514	39	conformity	conformity	NOUN
ftr-422	514	40	for	for	ADP
ftr-422	514	41	financial	financial	ADJ
ftr-422	514	42	instruments	instrument	NOUN
ftr-422	514	43	699	699	NUM
ftr-422	514	44	substance	substance	NOUN
ftr-422	514	45	to	to	PART
ftr-422	514	46	form	form	VERB
ftr-422	514	47	.	.	PUNCT
ftr-422	515	1	substance	substance	NOUN
ftr-422	515	2	over	over	ADP
ftr-422	515	3	form	form	NOUN
ftr-422	515	4	is	be	AUX
ftr-422	515	5	,	,	PUNCT
ftr-422	515	6	in	in	ADP
ftr-422	515	7	any	any	DET
ftr-422	515	8	case	case	NOUN
ftr-422	515	9	,	,	PUNCT
ftr-422	515	10	a	a	DET
ftr-422	515	11	rather	rather	ADV
ftr-422	515	12	vague	vague	ADJ
ftr-422	515	13	idea	idea	NOUN
ftr-422	515	14	that	that	PRON
ftr-422	515	15	defies	defy	VERB
ftr-422	515	16	precise	precise	ADJ
ftr-422	515	17	definition.109	definition.109	VERB
ftr-422	515	18	the	the	DET
ftr-422	515	19	iasc	iasc	PROPN
ftr-422	515	20	has	have	AUX
ftr-422	515	21	also	also	ADV
ftr-422	515	22	indicated	indicate	VERB
ftr-422	515	23	that	that	SCONJ
ftr-422	515	24	“	"	PUNCT
ftr-422	515	25	prudence	prudence	NOUN
ftr-422	515	26	,	,	PUNCT
ftr-422	515	27	substance	substance	NOUN
ftr-422	515	28	over	over	ADP
ftr-422	515	29	form	form	NOUN
ftr-422	515	30	,	,	PUNCT
ftr-422	515	31	and	and	CCONJ
ftr-422	515	32	materiality	materiality	NOUN
ftr-422	515	33	should	should	AUX
ftr-422	515	34	govern	govern	VERB
ftr-422	515	35	the	the	DET
ftr-422	515	36	selection	selection	NOUN
ftr-422	515	37	and	and	CCONJ
ftr-422	515	38	application	application	NOUN
ftr-422	515	39	of	of	ADP
ftr-422	515	40	accounting	accounting	NOUN
ftr-422	515	41	policies	policy	NOUN
ftr-422	515	42	.	.	PUNCT
ftr-422	516	1	”110	”110	ADJ
ftr-422	516	2	international	international	ADJ
ftr-422	516	3	accounting	accounting	NOUN
ftr-422	516	4	standard	standard	PROPN
ftr-422	516	5	(	(	PUNCT
ftr-422	516	6	ias	ias	PROPN
ftr-422	516	7	)	)	PUNCT
ftr-422	516	8	no	no	NOUN
ftr-422	516	9	.	.	NOUN
ftr-422	516	10	1	1	NUM
ftr-422	516	11	states	state	VERB
ftr-422	516	12	that	that	SCONJ
ftr-422	516	13	:	:	PUNCT
ftr-422	516	14	transactions	transaction	NOUN
ftr-422	516	15	and	and	CCONJ
ftr-422	516	16	other	other	ADJ
ftr-422	516	17	events	event	NOUN
ftr-422	516	18	should	should	AUX
ftr-422	516	19	be	be	AUX
ftr-422	516	20	accounted	account	VERB
ftr-422	516	21	for	for	ADP
ftr-422	516	22	and	and	CCONJ
ftr-422	516	23	presented	present	VERB
ftr-422	516	24	in	in	ADP
ftr-422	516	25	accordance	accordance	NOUN
ftr-422	516	26	with	with	ADP
ftr-422	516	27	their	their	PRON
ftr-422	516	28	substance	substance	NOUN
ftr-422	516	29	and	and	CCONJ
ftr-422	516	30	financial	financial	ADJ
ftr-422	516	31	reality	reality	NOUN
ftr-422	516	32	and	and	CCONJ
ftr-422	516	33	not	not	PART
ftr-422	516	34	merely	merely	ADV
ftr-422	516	35	their	their	PRON
ftr-422	516	36	legal	legal	ADJ
ftr-422	516	37	form.111	form.111	NOUN
ftr-422	516	38	the	the	DET
ftr-422	516	39	iasc	iasc	PROPN
ftr-422	516	40	specifically	specifically	ADV
ftr-422	516	41	refers	refer	VERB
ftr-422	516	42	to	to	ADP
ftr-422	516	43	substance	substance	NOUN
ftr-422	516	44	over	over	ADP
ftr-422	516	45	form	form	NOUN
ftr-422	516	46	in	in	ADP
ftr-422	516	47	standards	standard	NOUN
ftr-422	516	48	dealing	deal	VERB
ftr-422	516	49	with	with	ADP
ftr-422	516	50	finance	finance	NOUN
ftr-422	516	51	leases	lease	NOUN
ftr-422	516	52	,	,	PUNCT
ftr-422	516	53	joint	joint	ADJ
ftr-422	516	54	ventures	venture	NOUN
ftr-422	516	55	,	,	PUNCT
ftr-422	516	56	and	and	CCONJ
ftr-422	516	57	related	related	ADJ
ftr-422	516	58	party	party	NOUN
ftr-422	516	59	transactions.112	transactions.112	PROPN
ftr-422	516	60	113	113	NUM
ftr-422	516	61	114	114	NUM
ftr-422	516	62	109	109	NUM
ftr-422	516	63	.	.	PUNCT
ftr-422	517	1	fasb	fasb	PROPN
ftr-422	517	2	concept	concept	NOUN
ftr-422	517	3	statement	statement	NOUN
ftr-422	517	4	no	no	INTJ
ftr-422	517	5	.	.	PROPN
ftr-422	517	6	2	2	NUM
ftr-422	517	7	,	,	PUNCT
ftr-422	517	8	appendix	appendix	NOUN
ftr-422	517	9	b	b	PROPN
ftr-422	517	10	,	,	PUNCT
ftr-422	517	11	¶	¶	PROPN
ftr-422	517	12	160	160	NUM
ftr-422	517	13	.	.	PUNCT
ftr-422	518	1	in	in	ADP
ftr-422	518	2	addition	addition	NOUN
ftr-422	518	3	,	,	PUNCT
ftr-422	518	4	accounting	accounting	NOUN
ftr-422	518	5	principles	principle	NOUN
ftr-422	518	6	board	board	NOUN
ftr-422	518	7	’s	’s	PART
ftr-422	518	8	statement	statement	NOUN
ftr-422	518	9	no	no	INTJ
ftr-422	518	10	.	.	NOUN
ftr-422	518	11	4	4	NUM
ftr-422	518	12	provides	provide	VERB
ftr-422	518	13	that	that	SCONJ
ftr-422	518	14	:	:	PUNCT
ftr-422	518	15	financial	financial	ADJ
ftr-422	518	16	accounting	accounting	NOUN
ftr-422	518	17	emphasizes	emphasize	VERB
ftr-422	518	18	the	the	DET
ftr-422	518	19	economic	economic	ADJ
ftr-422	518	20	substance	substance	NOUN
ftr-422	518	21	of	of	ADP
ftr-422	518	22	events	event	NOUN
ftr-422	518	23	even	even	ADV
ftr-422	518	24	though	though	SCONJ
ftr-422	518	25	the	the	DET
ftr-422	518	26	legal	legal	ADJ
ftr-422	518	27	form	form	NOUN
ftr-422	518	28	may	may	AUX
ftr-422	518	29	differ	differ	VERB
ftr-422	518	30	from	from	ADP
ftr-422	518	31	the	the	DET
ftr-422	518	32	economic	economic	ADJ
ftr-422	518	33	substance	substance	NOUN
ftr-422	518	34	and	and	CCONJ
ftr-422	518	35	suggest	suggest	VERB
ftr-422	518	36	different	different	ADJ
ftr-422	518	37	treatment	treatment	NOUN
ftr-422	518	38	.	.	PUNCT
ftr-422	518	39	.	.	PUNCT
ftr-422	518	40	.	.	PUNCT
ftr-422	518	41	.	.	PUNCT
ftr-422	519	1	although	although	SCONJ
ftr-422	519	2	financial	financial	ADJ
ftr-422	519	3	accounting	accounting	NOUN
ftr-422	519	4	is	be	AUX
ftr-422	519	5	concerned	concern	VERB
ftr-422	519	6	with	with	ADP
ftr-422	519	7	both	both	CCONJ
ftr-422	519	8	the	the	DET
ftr-422	519	9	legal	legal	ADJ
ftr-422	519	10	and	and	CCONJ
ftr-422	519	11	economic	economic	ADJ
ftr-422	519	12	effects	effect	NOUN
ftr-422	519	13	of	of	ADP
ftr-422	519	14	transactions	transaction	NOUN
ftr-422	519	15	and	and	CCONJ
ftr-422	519	16	other	other	ADJ
ftr-422	519	17	events	event	NOUN
ftr-422	519	18	and	and	CCONJ
ftr-422	519	19	many	many	ADJ
ftr-422	519	20	of	of	ADP
ftr-422	519	21	its	its	PRON
ftr-422	519	22	conventions	convention	NOUN
ftr-422	519	23	are	be	AUX
ftr-422	519	24	based	base	VERB
ftr-422	519	25	on	on	ADP
ftr-422	519	26	legal	legal	ADJ
ftr-422	519	27	rules	rule	NOUN
ftr-422	519	28	,	,	PUNCT
ftr-422	519	29	the	the	DET
ftr-422	519	30	economic	economic	ADJ
ftr-422	519	31	substance	substance	NOUN
ftr-422	519	32	of	of	ADP
ftr-422	519	33	transactions	transaction	NOUN
ftr-422	519	34	and	and	CCONJ
ftr-422	519	35	other	other	ADJ
ftr-422	519	36	events	event	NOUN
ftr-422	519	37	are	be	AUX
ftr-422	519	38	usually	usually	ADV
ftr-422	519	39	emphasized	emphasize	VERB
ftr-422	519	40	when	when	SCONJ
ftr-422	519	41	economic	economic	ADJ
ftr-422	519	42	substance	substance	NOUN
ftr-422	519	43	differs	differ	VERB
ftr-422	519	44	from	from	ADP
ftr-422	519	45	legal	legal	ADJ
ftr-422	519	46	form	form	NOUN
ftr-422	519	47	.	.	PUNCT
ftr-422	519	48	.	.	PUNCT
ftr-422	519	49	.	.	PUNCT
ftr-422	520	1	.usually	.usually	ADV
ftr-422	520	2	the	the	DET
ftr-422	520	3	economic	economic	ADJ
ftr-422	520	4	substance	substance	NOUN
ftr-422	520	5	of	of	ADP
ftr-422	520	6	events	event	NOUN
ftr-422	520	7	to	to	PART
ftr-422	520	8	be	be	AUX
ftr-422	520	9	accounted	account	VERB
ftr-422	520	10	for	for	ADP
ftr-422	520	11	agrees	agree	NOUN
ftr-422	520	12	with	with	ADP
ftr-422	520	13	the	the	DET
ftr-422	520	14	legal	legal	ADJ
ftr-422	520	15	form	form	NOUN
ftr-422	520	16	.	.	PUNCT
ftr-422	521	1	sometimes	sometimes	ADV
ftr-422	521	2	,	,	PUNCT
ftr-422	521	3	however	however	ADV
ftr-422	521	4	,	,	PUNCT
ftr-422	521	5	substance	substance	NOUN
ftr-422	521	6	and	and	CCONJ
ftr-422	521	7	form	form	NOUN
ftr-422	521	8	differ	differ	VERB
ftr-422	521	9	.	.	PUNCT
ftr-422	522	1	accountants	accountant	NOUN
ftr-422	522	2	emphasize	emphasize	VERB
ftr-422	522	3	the	the	DET
ftr-422	522	4	substance	substance	NOUN
ftr-422	522	5	of	of	ADP
ftr-422	522	6	events	event	NOUN
ftr-422	522	7	rather	rather	ADV
ftr-422	522	8	than	than	ADP
ftr-422	522	9	their	their	PRON
ftr-422	522	10	form	form	NOUN
ftr-422	522	11	so	so	SCONJ
ftr-422	522	12	that	that	SCONJ
ftr-422	522	13	the	the	DET
ftr-422	522	14	information	information	NOUN
ftr-422	522	15	provided	provide	VERB
ftr-422	522	16	better	well	ADV
ftr-422	522	17	reflects	reflect	VERB
ftr-422	522	18	the	the	DET
ftr-422	522	19	economic	economic	ADJ
ftr-422	522	20	activities	activity	NOUN
ftr-422	522	21	represented	represent	VERB
ftr-422	522	22	.	.	PUNCT
ftr-422	523	1	see	see	VERB
ftr-422	523	2	hayes	hayes	PROPN
ftr-422	523	3	and	and	CCONJ
ftr-422	523	4	baker	baker	PROPN
ftr-422	523	5	,	,	PUNCT
ftr-422	523	6	supra	supra	PROPN
ftr-422	523	7	note	note	PROPN
ftr-422	523	8	108	108	NUM
ftr-422	523	9	.	.	PUNCT
ftr-422	524	1	110	110	NUM
ftr-422	524	2	.	.	PUNCT
ftr-422	525	1	i	i	PRON
ftr-422	525	2	d.	d.	PROPN
ftr-422	525	3	111	111	NUM
ftr-422	525	4	.	.	PUNCT
ftr-422	526	1	i	i	PRON
ftr-422	526	2	d.	d.	PROPN
ftr-422	526	3	as	as	ADP
ftr-422	526	4	the	the	DET
ftr-422	526	5	ias	ias	PROPN
ftr-422	526	6	framework	framework	NOUN
ftr-422	526	7	¶	¶	PROPN
ftr-422	526	8	35	35	NUM
ftr-422	526	9	,	,	PUNCT
ftr-422	526	10	elaborates	elaborate	VERB
ftr-422	526	11	:	:	PUNCT
ftr-422	526	12	the	the	DET
ftr-422	526	13	substance	substance	NOUN
ftr-422	526	14	of	of	ADP
ftr-422	526	15	transactions	transaction	NOUN
ftr-422	526	16	or	or	CCONJ
ftr-422	526	17	other	other	ADJ
ftr-422	526	18	events	event	NOUN
ftr-422	526	19	is	be	AUX
ftr-422	526	20	not	not	PART
ftr-422	526	21	always	always	ADV
ftr-422	526	22	consistent	consistent	ADJ
ftr-422	526	23	with	with	ADP
ftr-422	526	24	that	that	PRON
ftr-422	526	25	which	which	PRON
ftr-422	526	26	is	be	AUX
ftr-422	526	27	apparent	apparent	ADJ
ftr-422	526	28	from	from	ADP
ftr-422	526	29	their	their	PRON
ftr-422	526	30	legal	legal	ADJ
ftr-422	526	31	or	or	CCONJ
ftr-422	526	32	contrived	contrived	ADJ
ftr-422	526	33	form	form	NOUN
ftr-422	526	34	.	.	PUNCT
ftr-422	527	1	for	for	ADP
ftr-422	527	2	example	example	NOUN
ftr-422	527	3	,	,	PUNCT
ftr-422	527	4	an	an	DET
ftr-422	527	5	enterprise	enterprise	NOUN
ftr-422	527	6	may	may	AUX
ftr-422	527	7	dispose	dispose	VERB
ftr-422	527	8	of	of	ADP
ftr-422	527	9	an	an	DET
ftr-422	527	10	asset	asset	NOUN
ftr-422	527	11	to	to	ADP
ftr-422	527	12	another	another	DET
ftr-422	527	13	party	party	NOUN
ftr-422	527	14	in	in	ADP
ftr-422	527	15	such	such	DET
ftr-422	527	16	a	a	DET
ftr-422	527	17	way	way	NOUN
ftr-422	527	18	that	that	PRON
ftr-422	527	19	the	the	DET
ftr-422	527	20	documentation	documentation	NOUN
ftr-422	527	21	purports	purport	VERB
ftr-422	527	22	to	to	PART
ftr-422	527	23	pass	pass	VERB
ftr-422	527	24	legal	legal	ADJ
ftr-422	527	25	ownership	ownership	NOUN
ftr-422	527	26	to	to	ADP
ftr-422	527	27	that	that	DET
ftr-422	527	28	party	party	NOUN
ftr-422	527	29	;	;	PUNCT
ftr-422	527	30	nevertheless	nevertheless	ADV
ftr-422	527	31	,	,	PUNCT
ftr-422	527	32	agreements	agreement	NOUN
ftr-422	527	33	may	may	AUX
ftr-422	527	34	exist	exist	VERB
ftr-422	527	35	that	that	PRON
ftr-422	527	36	ensure	ensure	VERB
ftr-422	527	37	that	that	SCONJ
ftr-422	527	38	the	the	DET
ftr-422	527	39	enterprise	enterprise	NOUN
ftr-422	527	40	continues	continue	VERB
ftr-422	527	41	to	to	PART
ftr-422	527	42	enjoy	enjoy	VERB
ftr-422	527	43	the	the	DET
ftr-422	527	44	future	future	ADJ
ftr-422	527	45	economic	economic	ADJ
ftr-422	527	46	benefits	benefit	NOUN
ftr-422	527	47	embodied	embody	VERB
ftr-422	527	48	in	in	ADP
ftr-422	527	49	the	the	DET
ftr-422	527	50	asset	asset	NOUN
ftr-422	527	51	.	.	PUNCT
ftr-422	528	1	in	in	ADP
ftr-422	528	2	such	such	ADJ
ftr-422	528	3	circumstances	circumstance	NOUN
ftr-422	528	4	,	,	PUNCT
ftr-422	528	5	the	the	DET
ftr-422	528	6	reporting	reporting	NOUN
ftr-422	528	7	of	of	ADP
ftr-422	528	8	a	a	DET
ftr-422	528	9	sale	sale	NOUN
ftr-422	528	10	would	would	AUX
ftr-422	528	11	not	not	PART
ftr-422	528	12	represent	represent	VERB
ftr-422	528	13	faithfully	faithfully	ADV
ftr-422	528	14	represent	represent	VERB
ftr-422	528	15	the	the	DET
ftr-422	528	16	transaction	transaction	NOUN
ftr-422	528	17	entered	enter	VERB
ftr-422	528	18	into	into	ADP
ftr-422	528	19	(	(	PUNCT
ftr-422	528	20	if	if	SCONJ
ftr-422	528	21	indeed	indeed	ADV
ftr-422	528	22	there	there	PRON
ftr-422	528	23	was	be	VERB
ftr-422	528	24	a	a	DET
ftr-422	528	25	transaction	transaction	NOUN
ftr-422	528	26	)	)	PUNCT
ftr-422	528	27	.	.	PUNCT
ftr-422	529	1	112	112	NUM
ftr-422	529	2	.	.	PUNCT
ftr-422	530	1	ias	ias	PROPN
ftr-422	530	2	17	17	NUM
ftr-422	530	3	,	,	PUNCT
ftr-422	530	4	¶	¶	NOUN
ftr-422	530	5	3	3	NUM
ftr-422	530	6	and	and	CCONJ
ftr-422	530	7	13	13	NUM
ftr-422	530	8	.	.	PUNCT
ftr-422	531	1	substance	substance	NOUN
ftr-422	531	2	over	over	ADP
ftr-422	531	3	form	form	NOUN
ftr-422	531	4	is	be	AUX
ftr-422	531	5	explained	explain	VERB
ftr-422	531	6	in	in	ADP
ftr-422	531	7	regard	regard	NOUN
ftr-422	531	8	to	to	ADP
ftr-422	531	9	leases	lease	NOUN
ftr-422	531	10	:	:	PUNCT
ftr-422	531	11	while	while	SCONJ
ftr-422	531	12	the	the	DET
ftr-422	531	13	legal	legal	ADJ
ftr-422	531	14	form	form	NOUN
ftr-422	531	15	of	of	ADP
ftr-422	531	16	a	a	DET
ftr-422	531	17	lease	lease	NOUN
ftr-422	531	18	agreement	agreement	NOUN
ftr-422	531	19	is	be	AUX
ftr-422	531	20	that	that	SCONJ
ftr-422	531	21	the	the	DET
ftr-422	531	22	lessee	lessee	NOUN
ftr-422	531	23	may	may	AUX
ftr-422	531	24	acquire	acquire	VERB
ftr-422	531	25	no	no	DET
ftr-422	531	26	legal	legal	ADJ
ftr-422	531	27	title	title	NOUN
ftr-422	531	28	to	to	ADP
ftr-422	531	29	the	the	DET
ftr-422	531	30	leases	lease	NOUN
ftr-422	531	31	asset	asset	NOUN
ftr-422	531	32	,	,	PUNCT
ftr-422	531	33	in	in	ADP
ftr-422	531	34	the	the	DET
ftr-422	531	35	case	case	NOUN
ftr-422	531	36	of	of	ADP
ftr-422	531	37	finance	finance	NOUN
ftr-422	531	38	leases	lease	VERB
ftr-422	531	39	700	700	NUM
ftr-422	531	40	florida	florida	PROPN
ftr-422	531	41	tax	tax	NOUN
ftr-422	531	42	review	review	NOUN
ftr-422	532	1	[	[	X
ftr-422	532	2	vol.6:7	vol.6:7	NOUN
ftr-422	532	3	finally	finally	ADV
ftr-422	532	4	,	,	PUNCT
ftr-422	532	5	in	in	ADP
ftr-422	532	6	england	england	PROPN
ftr-422	532	7	,	,	PUNCT
ftr-422	532	8	u.k	u.k	PROPN
ftr-422	532	9	.	.	PROPN
ftr-422	532	10	accounting	accounting	PROPN
ftr-422	532	11	standards	standards	PROPN
ftr-422	532	12	board	board	PROPN
ftr-422	532	13	’s	’s	PART
ftr-422	532	14	(	(	PUNCT
ftr-422	532	15	asb	asb	PROPN
ftr-422	532	16	)	)	PUNCT
ftr-422	532	17	financial	financial	ADJ
ftr-422	532	18	reporting	reporting	NOUN
ftr-422	532	19	standard	standard	ADJ
ftr-422	532	20	5	5	NUM
ftr-422	532	21	sets	set	NOUN
ftr-422	532	22	forth	forth	ADV
ftr-422	532	23	that	that	PRON
ftr-422	532	24	:	:	PUNCT
ftr-422	532	25	(	(	PUNCT
ftr-422	532	26	i	i	NOUN
ftr-422	532	27	)	)	PUNCT
ftr-422	532	28	the	the	DET
ftr-422	532	29	substance	substance	NOUN
ftr-422	532	30	of	of	ADP
ftr-422	532	31	transactions	transaction	NOUN
ftr-422	532	32	should	should	AUX
ftr-422	532	33	be	be	AUX
ftr-422	532	34	recorded	record	VERB
ftr-422	532	35	;	;	PUNCT
ftr-422	532	36	(	(	PUNCT
ftr-422	532	37	ii	ii	NOUN
ftr-422	532	38	)	)	PUNCT
ftr-422	532	39	greater	great	ADJ
ftr-422	532	40	weight	weight	NOUN
ftr-422	532	41	should	should	AUX
ftr-422	532	42	be	be	AUX
ftr-422	532	43	given	give	VERB
ftr-422	532	44	to	to	ADP
ftr-422	532	45	aspects	aspect	NOUN
ftr-422	532	46	that	that	PRON
ftr-422	532	47	are	be	AUX
ftr-422	532	48	likely	likely	ADJ
ftr-422	532	49	to	to	PART
ftr-422	532	50	have	have	VERB
ftr-422	532	51	an	an	DET
ftr-422	532	52	economic	economic	ADJ
ftr-422	532	53	effect	effect	NOUN
ftr-422	532	54	;	;	PUNCT
ftr-422	532	55	(	(	PUNCT
ftr-422	532	56	iii	iii	X
ftr-422	532	57	)	)	PUNCT
ftr-422	532	58	complex	complex	ADJ
ftr-422	532	59	transactions	transaction	NOUN
ftr-422	532	60	should	should	AUX
ftr-422	532	61	be	be	AUX
ftr-422	532	62	analyzed	analyze	VERB
ftr-422	532	63	to	to	PART
ftr-422	532	64	see	see	VERB
ftr-422	532	65	whether	whether	SCONJ
ftr-422	532	66	the	the	DET
ftr-422	532	67	entity	entity	NOUN
ftr-422	532	68	’s	’s	PART
ftr-422	532	69	assets	asset	NOUN
ftr-422	532	70	or	or	CCONJ
ftr-422	532	71	liabilities	liability	NOUN
ftr-422	532	72	have	have	AUX
ftr-422	532	73	been	be	AUX
ftr-422	532	74	affected	affect	VERB
ftr-422	532	75	;	;	PUNCT
ftr-422	532	76	and	and	CCONJ
ftr-422	532	77	(	(	PUNCT
ftr-422	532	78	iv	iv	X
ftr-422	532	79	)	)	PUNCT
ftr-422	532	80	if	if	SCONJ
ftr-422	532	81	assets	asset	NOUN
ftr-422	532	82	and	and	CCONJ
ftr-422	532	83	liabilities	liability	NOUN
ftr-422	532	84	are	be	AUX
ftr-422	532	85	identified	identify	VERB
ftr-422	532	86	then	then	ADV
ftr-422	532	87	general	general	ADJ
ftr-422	532	88	tests	test	NOUN
ftr-422	532	89	need	need	VERB
ftr-422	532	90	to	to	PART
ftr-422	532	91	be	be	AUX
ftr-422	532	92	applied	apply	VERB
ftr-422	532	93	to	to	PART
ftr-422	532	94	see	see	VERB
ftr-422	532	95	whether	whether	SCONJ
ftr-422	532	96	they	they	PRON
ftr-422	532	97	should	should	AUX
ftr-422	532	98	be	be	AUX
ftr-422	532	99	recognized.115	recognized.115	PROPN
ftr-422	532	100	c.	c.	PROPN
ftr-422	532	101	classification	classification	NOUN
ftr-422	532	102	of	of	ADP
ftr-422	532	103	financial	financial	ADJ
ftr-422	532	104	instruments	instrument	NOUN
ftr-422	532	105	1	1	NUM
ftr-422	532	106	.	.	X
ftr-422	532	107	overview	overview	VERB
ftr-422	532	108	an	an	DET
ftr-422	532	109	entity	entity	NOUN
ftr-422	532	110	’s	’s	PART
ftr-422	532	111	balance	balance	NOUN
ftr-422	532	112	sheet	sheet	NOUN
ftr-422	532	113	contains	contain	VERB
ftr-422	532	114	three	three	NUM
ftr-422	532	115	categories	category	NOUN
ftr-422	532	116	:	:	PUNCT
ftr-422	532	117	assets	asset	NOUN
ftr-422	532	118	,	,	PUNCT
ftr-422	532	119	liabilities	liability	NOUN
ftr-422	532	120	and	and	CCONJ
ftr-422	532	121	equity	equity	NOUN
ftr-422	532	122	.	.	PUNCT
ftr-422	533	1	the	the	DET
ftr-422	533	2	value	value	NOUN
ftr-422	533	3	of	of	ADP
ftr-422	533	4	an	an	DET
ftr-422	533	5	entity	entity	NOUN
ftr-422	533	6	’s	’s	PART
ftr-422	533	7	assets	asset	NOUN
ftr-422	533	8	must	must	AUX
ftr-422	533	9	be	be	AUX
ftr-422	533	10	equal	equal	ADJ
ftr-422	533	11	to	to	ADP
ftr-422	533	12	the	the	DET
ftr-422	533	13	sum	sum	NOUN
ftr-422	533	14	of	of	ADP
ftr-422	533	15	its116	its116	ADJ
ftr-422	533	16	liabilities	liability	NOUN
ftr-422	533	17	and	and	CCONJ
ftr-422	533	18	equity	equity	NOUN
ftr-422	533	19	.	.	PUNCT
ftr-422	534	1	each	each	DET
ftr-422	534	2	item	item	NOUN
ftr-422	534	3	in	in	ADP
ftr-422	534	4	the	the	DET
ftr-422	534	5	balance	balance	NOUN
ftr-422	534	6	sheet	sheet	NOUN
ftr-422	534	7	must	must	AUX
ftr-422	534	8	be	be	AUX
ftr-422	534	9	reported	report	VERB
ftr-422	534	10	in	in	ADP
ftr-422	534	11	one117	one117	PROPN
ftr-422	534	12	of	of	ADP
ftr-422	534	13	these	these	DET
ftr-422	534	14	categories	category	NOUN
ftr-422	534	15	.	.	PUNCT
ftr-422	535	1	as	as	ADP
ftr-422	535	2	a	a	DET
ftr-422	535	3	result	result	NOUN
ftr-422	535	4	,	,	PUNCT
ftr-422	535	5	it	it	PRON
ftr-422	535	6	is	be	AUX
ftr-422	535	7	important	important	ADJ
ftr-422	535	8	for	for	SCONJ
ftr-422	535	9	financial	financial	ADJ
ftr-422	535	10	accounting118	accounting118	PUNCT
ftr-422	535	11	purposes	purpose	NOUN
ftr-422	535	12	to	to	PART
ftr-422	535	13	classify	classify	VERB
ftr-422	535	14	each	each	DET
ftr-422	535	15	item	item	NOUN
ftr-422	535	16	and	and	CCONJ
ftr-422	535	17	report	report	VERB
ftr-422	535	18	it	it	PRON
ftr-422	535	19	in	in	ADP
ftr-422	535	20	the	the	DET
ftr-422	535	21	appropriate	appropriate	ADJ
ftr-422	535	22	section	section	NOUN
ftr-422	535	23	of	of	ADP
ftr-422	535	24	the	the	DET
ftr-422	535	25	balance	balance	NOUN
ftr-422	535	26	sheet	sheet	NOUN
ftr-422	535	27	.	.	PUNCT
ftr-422	536	1	the	the	DET
ftr-422	536	2	classification	classification	NOUN
ftr-422	536	3	issue	issue	NOUN
ftr-422	536	4	becomes	become	VERB
ftr-422	536	5	even	even	ADV
ftr-422	536	6	more	more	ADV
ftr-422	536	7	important	important	ADJ
ftr-422	536	8	with	with	ADP
ftr-422	536	9	respect	respect	NOUN
ftr-422	536	10	to	to	ADP
ftr-422	536	11	financial	financial	ADJ
ftr-422	536	12	instruments	instrument	NOUN
ftr-422	536	13	,	,	PUNCT
ftr-422	536	14	because	because	SCONJ
ftr-422	536	15	different	different	ADJ
ftr-422	536	16	instruments	instrument	NOUN
ftr-422	536	17	are	be	AUX
ftr-422	536	18	subject	subject	ADJ
ftr-422	536	19	to	to	ADP
ftr-422	536	20	different	different	ADJ
ftr-422	536	21	treatments.119	treatments.119	NOUN
ftr-422	536	22	classifying	classify	VERB
ftr-422	536	23	financial	financial	ADJ
ftr-422	536	24	instruments	instrument	NOUN
ftr-422	536	25	that	that	PRON
ftr-422	536	26	are	be	AUX
ftr-422	536	27	composed	compose	VERB
ftr-422	536	28	of	of	ADP
ftr-422	536	29	several	several	ADJ
ftr-422	536	30	basic	basic	ADJ
ftr-422	536	31	instruments	instrument	NOUN
ftr-422	536	32	,	,	PUNCT
ftr-422	536	33	or	or	CCONJ
ftr-422	536	34	instruments	instrument	NOUN
ftr-422	536	35	with	with	ADP
ftr-422	536	36	characteristics	characteristic	NOUN
ftr-422	536	37	of	of	ADP
ftr-422	536	38	both	both	DET
ftr-422	536	39	debt	debt	NOUN
ftr-422	536	40	and	and	CCONJ
ftr-422	536	41	equity	equity	NOUN
ftr-422	536	42	,	,	PUNCT
ftr-422	536	43	is	be	AUX
ftr-422	536	44	not	not	PART
ftr-422	536	45	an	an	DET
ftr-422	536	46	easy	easy	ADJ
ftr-422	536	47	task	task	NOUN
ftr-422	536	48	.	.	PUNCT
ftr-422	537	1	one	one	NUM
ftr-422	537	2	alternative	alternative	NOUN
ftr-422	537	3	is	be	AUX
ftr-422	537	4	to	to	PART
ftr-422	537	5	adopt	adopt	VERB
ftr-422	537	6	an	an	DET
ftr-422	537	7	integrative	integrative	ADJ
ftr-422	537	8	approach	approach	NOUN
ftr-422	537	9	pursuant	pursuant	NOUN
ftr-422	537	10	to	to	ADP
ftr-422	537	11	which	which	PRON
ftr-422	537	12	different	different	ADJ
ftr-422	537	13	positions	position	NOUN
ftr-422	537	14	are	be	AUX
ftr-422	537	15	aggregated	aggregate	VERB
ftr-422	537	16	and	and	CCONJ
ftr-422	537	17	the	the	DET
ftr-422	537	18	combined	combined	ADJ
ftr-422	537	19	instrument	instrument	NOUN
ftr-422	537	20	is	be	AUX
ftr-422	537	21	subject	subject	ADJ
ftr-422	537	22	the	the	DET
ftr-422	537	23	substance	substance	NOUN
ftr-422	537	24	and	and	CCONJ
ftr-422	537	25	financial	financial	ADJ
ftr-422	537	26	reality	reality	NOUN
ftr-422	537	27	are	be	AUX
ftr-422	537	28	that	that	SCONJ
ftr-422	537	29	the	the	DET
ftr-422	537	30	lessee	lessee	NOUN
ftr-422	537	31	acquires	acquire	VERB
ftr-422	537	32	the	the	DET
ftr-422	537	33	economic	economic	ADJ
ftr-422	537	34	benefits	benefit	NOUN
ftr-422	537	35	of	of	ADP
ftr-422	537	36	the	the	DET
ftr-422	537	37	use	use	NOUN
ftr-422	537	38	of	of	ADP
ftr-422	537	39	the	the	DET
ftr-422	537	40	leased	lease	VERB
ftr-422	537	41	asset	asset	NOUN
ftr-422	537	42	for	for	ADP
ftr-422	537	43	the	the	DET
ftr-422	537	44	major	major	ADJ
ftr-422	537	45	part	part	NOUN
ftr-422	537	46	of	of	ADP
ftr-422	537	47	the	the	DET
ftr-422	537	48	useful	useful	ADJ
ftr-422	537	49	life	life	NOUN
ftr-422	537	50	.	.	PUNCT
ftr-422	538	1	113	113	NUM
ftr-422	538	2	.	.	PUNCT
ftr-422	539	1	ias	ias	PROPN
ftr-422	539	2	31	31	NUM
ftr-422	539	3	,	,	PUNCT
ftr-422	539	4	¶	¶	PROPN
ftr-422	539	5	18	18	NUM
ftr-422	539	6	and	and	CCONJ
ftr-422	539	7	26	26	NUM
ftr-422	539	8	.	.	PUNCT
ftr-422	540	1	in	in	ADP
ftr-422	540	2	addition	addition	NOUN
ftr-422	540	3	,	,	PUNCT
ftr-422	540	4	the	the	DET
ftr-422	540	5	iasc	iasc	PROPN
ftr-422	540	6	states	state	VERB
ftr-422	540	7	that	that	SCONJ
ftr-422	540	8	when	when	SCONJ
ftr-422	540	9	reporting	report	VERB
ftr-422	540	10	an	an	DET
ftr-422	540	11	interest	interest	NOUN
ftr-422	540	12	in	in	ADP
ftr-422	540	13	a	a	DET
ftr-422	540	14	jointly	jointly	ADV
ftr-422	540	15	controlled	control	VERB
ftr-422	540	16	entity	entity	NOUN
ftr-422	540	17	in	in	ADP
ftr-422	540	18	consolidated	consolidated	ADJ
ftr-422	540	19	financial	financial	ADJ
ftr-422	540	20	statements	statement	NOUN
ftr-422	540	21	,	,	PUNCT
ftr-422	540	22	it	it	PRON
ftr-422	540	23	is	be	AUX
ftr-422	540	24	essential	essential	ADJ
ftr-422	540	25	that	that	SCONJ
ftr-422	540	26	a	a	DET
ftr-422	540	27	venture	venture	NOUN
ftr-422	540	28	reflects	reflect	VERB
ftr-422	540	29	the	the	DET
ftr-422	540	30	substance	substance	NOUN
ftr-422	540	31	and	and	CCONJ
ftr-422	540	32	economic	economic	ADJ
ftr-422	540	33	reality	reality	NOUN
ftr-422	540	34	of	of	ADP
ftr-422	540	35	the	the	DET
ftr-422	540	36	arrangement	arrangement	NOUN
ftr-422	540	37	,	,	PUNCT
ftr-422	540	38	rather	rather	ADV
ftr-422	540	39	than	than	ADP
ftr-422	540	40	the	the	DET
ftr-422	540	41	joint	joint	ADJ
ftr-422	540	42	venture	venture	NOUN
ftr-422	540	43	’s	’s	PART
ftr-422	540	44	particular	particular	ADJ
ftr-422	540	45	structure	structure	NOUN
ftr-422	540	46	or	or	CCONJ
ftr-422	540	47	form	form	NOUN
ftr-422	540	48	.	.	PUNCT
ftr-422	541	1	in	in	ADP
ftr-422	541	2	considering	consider	VERB
ftr-422	541	3	each	each	DET
ftr-422	541	4	possible	possible	ADJ
ftr-422	541	5	related	related	ADJ
ftr-422	541	6	party	party	NOUN
ftr-422	541	7	relationship	relationship	NOUN
ftr-422	541	8	,	,	PUNCT
ftr-422	541	9	attention	attention	NOUN
ftr-422	541	10	is	be	AUX
ftr-422	541	11	directed	direct	VERB
ftr-422	541	12	to	to	ADP
ftr-422	541	13	the	the	DET
ftr-422	541	14	substance	substance	NOUN
ftr-422	541	15	of	of	ADP
ftr-422	541	16	the	the	DET
ftr-422	541	17	relationship	relationship	NOUN
ftr-422	541	18	,	,	PUNCT
ftr-422	541	19	and	and	CCONJ
ftr-422	541	20	not	not	PART
ftr-422	541	21	merely	merely	ADV
ftr-422	541	22	the	the	DET
ftr-422	541	23	legal	legal	ADJ
ftr-422	541	24	form	form	NOUN
ftr-422	541	25	.	.	PUNCT
ftr-422	542	1	114	114	NUM
ftr-422	542	2	.	.	PUNCT
ftr-422	543	1	ias	ias	PROPN
ftr-422	543	2	23	23	NUM
ftr-422	543	3	¶	¶	NUM
ftr-422	543	4	3	3	NUM
ftr-422	543	5	.	.	NOUN
ftr-422	543	6	115	115	NUM
ftr-422	543	7	.	.	PUNCT
ftr-422	544	1	see	see	VERB
ftr-422	544	2	hayes	hayes	PROPN
ftr-422	544	3	and	and	CCONJ
ftr-422	544	4	baker	baker	PROPN
ftr-422	544	5	,	,	PUNCT
ftr-422	544	6	supra	supra	PROPN
ftr-422	544	7	note	note	PROPN
ftr-422	544	8	108	108	NUM
ftr-422	544	9	.	.	PUNCT
ftr-422	545	1	116	116	NUM
ftr-422	545	2	.	.	PUNCT
ftr-422	546	1	“	"	PUNCT
ftr-422	546	2	elements	element	NOUN
ftr-422	546	3	of	of	ADP
ftr-422	546	4	financial	financial	ADJ
ftr-422	546	5	statement	statement	NOUN
ftr-422	546	6	of	of	ADP
ftr-422	546	7	business	business	NOUN
ftr-422	546	8	enterprises	enterprise	NOUN
ftr-422	546	9	,	,	PUNCT
ftr-422	546	10	”	"	PUNCT
ftr-422	546	11	statement	statement	NOUN
ftr-422	546	12	of	of	ADP
ftr-422	546	13	financial	financial	ADJ
ftr-422	546	14	accounting	accounting	NOUN
ftr-422	546	15	concepts	concept	NOUN
ftr-422	546	16	no	no	INTJ
ftr-422	546	17	.	.	PROPN
ftr-422	546	18	6	6	NUM
ftr-422	546	19	(	(	PUNCT
ftr-422	546	20	stamford	stamford	PROPN
ftr-422	546	21	,	,	PUNCT
ftr-422	546	22	conn	conn	PROPN
ftr-422	546	23	.	.	PROPN
ftr-422	546	24	:	:	PUNCT
ftr-422	546	25	fasb	fasb	PROPN
ftr-422	546	26	1980	1980	NUM
ftr-422	546	27	)	)	PUNCT
ftr-422	546	28	,	,	PUNCT
ftr-422	546	29	¶	¶	PROPN
ftr-422	546	30	35	35	NUM
ftr-422	546	31	.	.	PUNCT
ftr-422	546	32	117	117	NUM
ftr-422	546	33	.	.	PUNCT
ftr-422	547	1	i	i	PRON
ftr-422	547	2	d.	d.	PROPN
ftr-422	547	3	118	118	NUM
ftr-422	547	4	.	.	PUNCT
ftr-422	548	1	i	i	PRON
ftr-422	548	2	d.	d.	PROPN
ftr-422	548	3	119	119	NUM
ftr-422	548	4	.	.	PUNCT
ftr-422	549	1	see	see	VERB
ftr-422	549	2	,	,	PUNCT
ftr-422	549	3	generally	generally	ADV
ftr-422	549	4	“	"	PUNCT
ftr-422	549	5	reporting	report	VERB
ftr-422	549	6	income	income	NOUN
ftr-422	549	7	,	,	PUNCT
ftr-422	549	8	cash	cash	NOUN
ftr-422	549	9	flows	flow	NOUN
ftr-422	549	10	and	and	CCONJ
ftr-422	549	11	financial	financial	ADJ
ftr-422	549	12	positions	position	NOUN
ftr-422	549	13	of	of	ADP
ftr-422	549	14	business	business	NOUN
ftr-422	549	15	enterprises	enterprise	NOUN
ftr-422	549	16	,	,	PUNCT
ftr-422	549	17	”	"	PUNCT
ftr-422	549	18	proposed	propose	VERB
ftr-422	549	19	statement	statement	NOUN
ftr-422	549	20	of	of	ADP
ftr-422	549	21	financial	financial	ADJ
ftr-422	549	22	concepts	concept	NOUN
ftr-422	549	23	(	(	PUNCT
ftr-422	549	24	fasb	fasb	NOUN
ftr-422	549	25	1981	1981	NUM
ftr-422	549	26	)	)	PUNCT
ftr-422	549	27	,	,	PUNCT
ftr-422	549	28	¶	¶	PROPN
ftr-422	549	29	51	51	NUM
ftr-422	549	30	.	.	PUNCT
ftr-422	550	1	2004	2004	NUM
ftr-422	550	2	]	]	PUNCT
ftr-422	550	3	book	book	NOUN
ftr-422	550	4	tax	tax	NOUN
ftr-422	550	5	conformity	conformity	NOUN
ftr-422	550	6	for	for	ADP
ftr-422	550	7	financial	financial	ADJ
ftr-422	550	8	instruments	instrument	NOUN
ftr-422	550	9	701	701	NUM
ftr-422	550	10	to	to	ADP
ftr-422	550	11	a	a	DET
ftr-422	550	12	certain	certain	ADJ
ftr-422	550	13	treatment	treatment	NOUN
ftr-422	550	14	according	accord	VERB
ftr-422	550	15	to	to	ADP
ftr-422	550	16	its	its	PRON
ftr-422	550	17	combined	combined	ADJ
ftr-422	550	18	identity	identity	NOUN
ftr-422	550	19	.	.	PUNCT
ftr-422	551	1	another	another	DET
ftr-422	551	2	alternative120	alternative120	PROPN
ftr-422	551	3	is	be	AUX
ftr-422	551	4	to	to	PART
ftr-422	551	5	disaggregate	disaggregate	VERB
ftr-422	551	6	the	the	DET
ftr-422	551	7	taxpayer	taxpayer	NOUN
ftr-422	551	8	’s	’s	PART
ftr-422	551	9	position	position	NOUN
ftr-422	551	10	into	into	ADP
ftr-422	551	11	its	its	PRON
ftr-422	551	12	basic	basic	ADJ
ftr-422	551	13	ingredients	ingredient	NOUN
ftr-422	551	14	and	and	CCONJ
ftr-422	551	15	to	to	PART
ftr-422	551	16	impose	impose	VERB
ftr-422	551	17	a	a	DET
ftr-422	551	18	certain	certain	ADJ
ftr-422	551	19	treatment	treatment	NOUN
ftr-422	551	20	on	on	ADP
ftr-422	551	21	the	the	DET
ftr-422	551	22	overall	overall	ADJ
ftr-422	551	23	position	position	NOUN
ftr-422	551	24	on	on	ADP
ftr-422	551	25	the	the	DET
ftr-422	551	26	basis	basis	NOUN
ftr-422	551	27	of	of	ADP
ftr-422	551	28	the	the	DET
ftr-422	551	29	basic	basic	ADJ
ftr-422	551	30	ingredients	ingredient	NOUN
ftr-422	551	31	’	'	PUNCT
ftr-422	551	32	treatment	treatment	NOUN
ftr-422	551	33	.	.	PUNCT
ftr-422	552	1	a	a	DET
ftr-422	552	2	third	third	ADJ
ftr-422	552	3	alternative	alternative	NOUN
ftr-422	552	4	is	be	AUX
ftr-422	552	5	to	to	PART
ftr-422	552	6	simply	simply	ADV
ftr-422	552	7	treat	treat	VERB
ftr-422	552	8	the	the	DET
ftr-422	552	9	instrument	instrument	NOUN
ftr-422	552	10	on	on	ADP
ftr-422	552	11	the	the	DET
ftr-422	552	12	basis	basis	NOUN
ftr-422	552	13	of121	of121	PROPN
ftr-422	552	14	its	its	PRON
ftr-422	552	15	legal	legal	ADJ
ftr-422	552	16	distinction	distinction	NOUN
ftr-422	552	17	(	(	PUNCT
ftr-422	552	18	i.e.	i.e.	X
ftr-422	552	19	,	,	PUNCT
ftr-422	552	20	form	form	NOUN
ftr-422	552	21	over	over	ADP
ftr-422	552	22	substance	substance	NOUN
ftr-422	552	23	)	)	PUNCT
ftr-422	552	24	.	.	PUNCT
ftr-422	553	1	while	while	SCONJ
ftr-422	553	2	the	the	DET
ftr-422	553	3	first	first	ADJ
ftr-422	553	4	two	two	NUM
ftr-422	553	5	approaches	approach	NOUN
ftr-422	553	6	are	be	AUX
ftr-422	553	7	economic	economic	ADJ
ftr-422	553	8	-	-	PUNCT
ftr-422	553	9	based	base	VERB
ftr-422	553	10	approaches	approach	NOUN
ftr-422	553	11	,	,	PUNCT
ftr-422	553	12	the	the	DET
ftr-422	553	13	third	third	ADJ
ftr-422	553	14	one	one	NOUN
ftr-422	553	15	focuses	focus	VERB
ftr-422	553	16	on	on	ADP
ftr-422	553	17	the	the	DET
ftr-422	553	18	form	form	NOUN
ftr-422	553	19	rather	rather	ADV
ftr-422	553	20	than	than	ADP
ftr-422	553	21	the	the	DET
ftr-422	553	22	substance	substance	NOUN
ftr-422	553	23	.	.	PUNCT
ftr-422	554	1	in	in	ADP
ftr-422	554	2	this	this	DET
ftr-422	554	3	article	article	NOUN
ftr-422	554	4	,	,	PUNCT
ftr-422	554	5	i	i	PRON
ftr-422	554	6	attempt	attempt	VERB
ftr-422	554	7	to	to	PART
ftr-422	554	8	neither	neither	CCONJ
ftr-422	554	9	revisit	revisit	VERB
ftr-422	554	10	the	the	DET
ftr-422	554	11	debt	debt	NOUN
ftr-422	554	12	v.	v.	ADP
ftr-422	554	13	equity	equity	NOUN
ftr-422	554	14	rules	rule	NOUN
ftr-422	554	15	nor	nor	CCONJ
ftr-422	554	16	decide	decide	VERB
ftr-422	554	17	whether	whether	SCONJ
ftr-422	554	18	integration	integration	NOUN
ftr-422	554	19	or	or	CCONJ
ftr-422	554	20	bifurcation	bifurcation	NOUN
ftr-422	554	21	is	be	AUX
ftr-422	554	22	superior	superior	ADJ
ftr-422	554	23	.	.	PUNCT
ftr-422	555	1	instead	instead	ADV
ftr-422	555	2	,	,	PUNCT
ftr-422	555	3	i	i	PRON
ftr-422	555	4	suggest	suggest	VERB
ftr-422	555	5	that	that	SCONJ
ftr-422	555	6	financial	financial	ADJ
ftr-422	555	7	accounting	accounting	NOUN
ftr-422	555	8	and	and	CCONJ
ftr-422	555	9	tax	tax	NOUN
ftr-422	555	10	classification	classification	NOUN
ftr-422	555	11	rules	rule	NOUN
ftr-422	555	12	be	be	AUX
ftr-422	555	13	conformed	conform	VERB
ftr-422	555	14	so	so	SCONJ
ftr-422	555	15	that	that	SCONJ
ftr-422	555	16	an	an	DET
ftr-422	555	17	instrument	instrument	NOUN
ftr-422	555	18	is	be	AUX
ftr-422	555	19	not	not	PART
ftr-422	555	20	treated	treat	VERB
ftr-422	555	21	differently	differently	ADV
ftr-422	555	22	for	for	ADP
ftr-422	555	23	book	book	NOUN
ftr-422	555	24	and	and	CCONJ
ftr-422	555	25	tax	tax	NOUN
ftr-422	555	26	purposes	purpose	NOUN
ftr-422	555	27	.	.	PUNCT
ftr-422	556	1	to	to	PART
ftr-422	556	2	facilitate	facilitate	VERB
ftr-422	556	3	such	such	ADJ
ftr-422	556	4	conformity	conformity	NOUN
ftr-422	556	5	,	,	PUNCT
ftr-422	556	6	i	i	PRON
ftr-422	556	7	suggest	suggest	VERB
ftr-422	556	8	that	that	SCONJ
ftr-422	556	9	financial	financial	ADJ
ftr-422	556	10	instruments	instrument	NOUN
ftr-422	556	11	be	be	AUX
ftr-422	556	12	divided	divide	VERB
ftr-422	556	13	into	into	ADP
ftr-422	556	14	two	two	NUM
ftr-422	556	15	groups	group	NOUN
ftr-422	556	16	:	:	PUNCT
ftr-422	556	17	derivatives	derivative	NOUN
ftr-422	556	18	and	and	CCONJ
ftr-422	556	19	non	non	NOUN
ftr-422	556	20	-	-	NOUN
ftr-422	556	21	derivatives	derivative	NOUN
ftr-422	556	22	(	(	PUNCT
ftr-422	556	23	i.e.	i.e.	X
ftr-422	556	24	,	,	PUNCT
ftr-422	556	25	basic	basic	ADJ
ftr-422	556	26	instruments	instrument	NOUN
ftr-422	556	27	)	)	PUNCT
ftr-422	556	28	.	.	PUNCT
ftr-422	557	1	in	in	ADP
ftr-422	557	2	turn	turn	NOUN
ftr-422	557	3	,	,	PUNCT
ftr-422	557	4	each	each	DET
ftr-422	557	5	group122	group122	PROPN
ftr-422	557	6	will	will	AUX
ftr-422	557	7	also	also	ADV
ftr-422	557	8	be	be	AUX
ftr-422	557	9	divided	divide	VERB
ftr-422	557	10	into	into	ADP
ftr-422	557	11	two	two	NUM
ftr-422	557	12	sub	sub	NOUN
ftr-422	557	13	-	-	NOUN
ftr-422	557	14	categories	category	NOUN
ftr-422	557	15	:	:	PUNCT
ftr-422	557	16	while	while	SCONJ
ftr-422	557	17	a	a	DET
ftr-422	557	18	position	position	NOUN
ftr-422	557	19	in	in	ADP
ftr-422	557	20	a	a	DET
ftr-422	557	21	derivative	derivative	NOUN
ftr-422	557	22	will	will	AUX
ftr-422	557	23	constitute	constitute	VERB
ftr-422	557	24	either	either	CCONJ
ftr-422	557	25	an	an	DET
ftr-422	557	26	asset	asset	NOUN
ftr-422	557	27	or	or	CCONJ
ftr-422	557	28	a	a	DET
ftr-422	557	29	liability	liability	NOUN
ftr-422	557	30	,	,	PUNCT
ftr-422	557	31	non	non	ADJ
ftr-422	557	32	-	-	ADJ
ftr-422	557	33	derivative	derivative	ADJ
ftr-422	557	34	instruments	instrument	NOUN
ftr-422	557	35	will	will	AUX
ftr-422	557	36	be	be	AUX
ftr-422	557	37	classified	classify	VERB
ftr-422	557	38	as	as	ADP
ftr-422	557	39	either	either	CCONJ
ftr-422	557	40	debt	debt	NOUN
ftr-422	557	41	or	or	CCONJ
ftr-422	557	42	equity	equity	NOUN
ftr-422	557	43	instruments	instrument	NOUN
ftr-422	557	44	.	.	PUNCT
ftr-422	558	1	a	a	DET
ftr-422	558	2	holder	holder	NOUN
ftr-422	558	3	of	of	ADP
ftr-422	558	4	a	a	DET
ftr-422	558	5	non	non	ADJ
ftr-422	558	6	-	-	ADJ
ftr-422	558	7	derivative	derivative	ADJ
ftr-422	558	8	instrument	instrument	NOUN
ftr-422	558	9	will	will	AUX
ftr-422	558	10	be	be	AUX
ftr-422	558	11	viewed	view	VERB
ftr-422	558	12	as	as	ADP
ftr-422	558	13	holding	hold	VERB
ftr-422	558	14	an	an	DET
ftr-422	558	15	“	"	PUNCT
ftr-422	558	16	asset	asset	NOUN
ftr-422	558	17	,	,	PUNCT
ftr-422	558	18	”	"	PUNCT
ftr-422	558	19	while	while	SCONJ
ftr-422	558	20	its	its	PRON
ftr-422	558	21	issuer	issuer	NOUN
ftr-422	558	22	will	will	AUX
ftr-422	558	23	be	be	AUX
ftr-422	558	24	viewed	view	VERB
ftr-422	558	25	as	as	ADP
ftr-422	558	26	owing	owe	VERB
ftr-422	558	27	either	either	CCONJ
ftr-422	558	28	a	a	DET
ftr-422	558	29	liability	liability	NOUN
ftr-422	558	30	(	(	PUNCT
ftr-422	558	31	for	for	ADP
ftr-422	558	32	issuing	issue	VERB
ftr-422	558	33	a	a	DET
ftr-422	558	34	debt	debt	NOUN
ftr-422	558	35	instrument	instrument	NOUN
ftr-422	558	36	)	)	PUNCT
ftr-422	558	37	or	or	CCONJ
ftr-422	558	38	equity	equity	NOUN
ftr-422	558	39	(	(	PUNCT
ftr-422	558	40	for	for	ADP
ftr-422	558	41	issuing	issue	VERB
ftr-422	558	42	an	an	DET
ftr-422	558	43	equity	equity	NOUN
ftr-422	558	44	security	security	NOUN
ftr-422	558	45	)	)	PUNCT
ftr-422	558	46	.	.	PUNCT
ftr-422	559	1	thus	thus	ADV
ftr-422	559	2	,	,	PUNCT
ftr-422	559	3	each	each	DET
ftr-422	559	4	instrument	instrument	NOUN
ftr-422	559	5	will	will	AUX
ftr-422	559	6	be	be	AUX
ftr-422	559	7	classified	classify	VERB
ftr-422	559	8	for	for	ADP
ftr-422	559	9	both	both	CCONJ
ftr-422	559	10	financial	financial	ADJ
ftr-422	559	11	accounting	accounting	NOUN
ftr-422	559	12	and	and	CCONJ
ftr-422	559	13	tax	tax	NOUN
ftr-422	559	14	purposes	purpose	NOUN
ftr-422	559	15	as	as	ADP
ftr-422	559	16	an	an	DET
ftr-422	559	17	asset	asset	NOUN
ftr-422	559	18	,	,	PUNCT
ftr-422	559	19	liability	liability	NOUN
ftr-422	559	20	,	,	PUNCT
ftr-422	559	21	or	or	CCONJ
ftr-422	559	22	equity	equity	NOUN
ftr-422	559	23	,	,	PUNCT
ftr-422	559	24	in	in	ADP
ftr-422	559	25	accordance	accordance	NOUN
ftr-422	559	26	with	with	ADP
ftr-422	559	27	accounting	accounting	NOUN
ftr-422	559	28	concepts	concept	NOUN
ftr-422	559	29	.	.	PUNCT
ftr-422	560	1	finally	finally	ADV
ftr-422	560	2	,	,	PUNCT
ftr-422	560	3	the	the	DET
ftr-422	560	4	so	so	ADV
ftr-422	560	5	-	-	PUNCT
ftr-422	560	6	called	call	VERB
ftr-422	560	7	“	"	PUNCT
ftr-422	560	8	hybrid	hybrid	ADJ
ftr-422	560	9	instrument	instrument	NOUN
ftr-422	560	10	”	"	PUNCT
ftr-422	560	11	class	class	NOUN
ftr-422	560	12	should	should	AUX
ftr-422	560	13	be	be	AUX
ftr-422	560	14	eliminated	eliminate	VERB
ftr-422	560	15	for	for	ADP
ftr-422	560	16	both	both	PRON
ftr-422	560	17	tax	tax	NOUN
ftr-422	560	18	and	and	CCONJ
ftr-422	560	19	accounting	accounting	NOUN
ftr-422	560	20	purposes.123	purposes.123	NOUN
ftr-422	560	21	2	2	NUM
ftr-422	560	22	.	.	NUM
ftr-422	560	23	basic	basic	ADJ
ftr-422	560	24	(	(	PUNCT
ftr-422	560	25	non	non	ADJ
ftr-422	560	26	-	-	ADJ
ftr-422	560	27	derivatives	derivative	NOUN
ftr-422	560	28	)	)	PUNCT
ftr-422	560	29	instruments	instrument	NOUN
ftr-422	560	30	:	:	PUNCT
ftr-422	560	31	distinguishing	distinguish	VERB
ftr-422	560	32	between	between	ADP
ftr-422	560	33	debt	debt	NOUN
ftr-422	560	34	(	(	PUNCT
ftr-422	560	35	liability	liability	NOUN
ftr-422	560	36	)	)	PUNCT
ftr-422	560	37	and	and	CCONJ
ftr-422	560	38	equity	equity	NOUN
ftr-422	560	39	(	(	PUNCT
ftr-422	560	40	i	i	NOUN
ftr-422	560	41	)	)	PUNCT
ftr-422	560	42	exploiting	exploit	VERB
ftr-422	560	43	book	book	NOUN
ftr-422	560	44	and	and	CCONJ
ftr-422	560	45	tax	tax	NOUN
ftr-422	560	46	differences	difference	NOUN
ftr-422	560	47	debt	debt	NOUN
ftr-422	560	48	provides	provide	VERB
ftr-422	560	49	certain	certain	ADJ
ftr-422	560	50	tax	tax	NOUN
ftr-422	560	51	advantages	advantage	NOUN
ftr-422	560	52	to	to	ADP
ftr-422	560	53	its	its	PRON
ftr-422	560	54	issuer	issuer	NOUN
ftr-422	560	55	because	because	SCONJ
ftr-422	560	56	business	business	NOUN
ftr-422	560	57	interest	interest	NOUN
ftr-422	560	58	expenses	expense	NOUN
ftr-422	560	59	are	be	AUX
ftr-422	560	60	deductible	deductible	ADJ
ftr-422	560	61	.	.	PUNCT
ftr-422	561	1	nevertheless	nevertheless	ADV
ftr-422	561	2	,	,	PUNCT
ftr-422	561	3	the	the	DET
ftr-422	561	4	issuance	issuance	NOUN
ftr-422	561	5	of	of	ADP
ftr-422	561	6	debt	debt	NOUN
ftr-422	561	7	also	also	ADV
ftr-422	561	8	tends124	tends124	PROPN
ftr-422	561	9	120	120	NUM
ftr-422	561	10	.	.	PUNCT
ftr-422	562	1	for	for	ADP
ftr-422	562	2	an	an	DET
ftr-422	562	3	in	in	ADP
ftr-422	562	4	-	-	PUNCT
ftr-422	562	5	depth	depth	NOUN
ftr-422	562	6	discussion	discussion	NOUN
ftr-422	562	7	on	on	ADP
ftr-422	562	8	integration	integration	NOUN
ftr-422	562	9	and	and	CCONJ
ftr-422	562	10	bifurcation	bifurcation	NOUN
ftr-422	562	11	,	,	PUNCT
ftr-422	562	12	see	see	VERB
ftr-422	562	13	,	,	PUNCT
ftr-422	562	14	weisbach	weisbach	NOUN
ftr-422	562	15	(	(	PUNCT
ftr-422	562	16	1995	1995	NUM
ftr-422	562	17	)	)	PUNCT
ftr-422	562	18	,	,	PUNCT
ftr-422	562	19	supra	supra	PROPN
ftr-422	562	20	note	note	PROPN
ftr-422	562	21	28	28	NUM
ftr-422	562	22	,	,	PUNCT
ftr-422	562	23	jeff	jeff	PROPN
ftr-422	562	24	strnad	strnad	PROPN
ftr-422	562	25	,	,	PUNCT
ftr-422	562	26	commentary	commentary	NOUN
ftr-422	562	27	–	–	PUNCT
ftr-422	562	28	taxing	tax	VERB
ftr-422	562	29	new	new	ADJ
ftr-422	562	30	financial	financial	ADJ
ftr-422	562	31	products	product	NOUN
ftr-422	562	32	in	in	ADP
ftr-422	562	33	a	a	DET
ftr-422	562	34	second	second	ADJ
ftr-422	562	35	best	good	ADJ
ftr-422	562	36	world	world	NOUN
ftr-422	562	37	:	:	PUNCT
ftr-422	562	38	bifurcation	bifurcation	NOUN
ftr-422	562	39	and	and	CCONJ
ftr-422	562	40	integration	integration	NOUN
ftr-422	562	41	,	,	PUNCT
ftr-422	562	42	50	50	NUM
ftr-422	562	43	tax	tax	NOUN
ftr-422	562	44	law	law	NOUN
ftr-422	562	45	rev	rev	VERB
ftr-422	562	46	.	.	PROPN
ftr-422	563	1	545	545	NUM
ftr-422	563	2	(	(	PUNCT
ftr-422	563	3	1995	1995	NUM
ftr-422	563	4	)	)	PUNCT
ftr-422	563	5	;	;	PUNCT
ftr-422	563	6	schenk	schenk	PROPN
ftr-422	563	7	,	,	PUNCT
ftr-422	563	8	(	(	PUNCT
ftr-422	563	9	1995	1995	NUM
ftr-422	563	10	)	)	PUNCT
ftr-422	563	11	,	,	PUNCT
ftr-422	563	12	supra	supra	PROPN
ftr-422	563	13	note	note	NOUN
ftr-422	563	14	28	28	NUM
ftr-422	563	15	.	.	PUNCT
ftr-422	563	16	121	121	NUM
ftr-422	563	17	.	.	PUNCT
ftr-422	564	1	i	i	PRON
ftr-422	564	2	d.	d.	PROPN
ftr-422	564	3	122	122	NUM
ftr-422	564	4	.	.	PUNCT
ftr-422	565	1	for	for	ADP
ftr-422	565	2	purposes	purpose	NOUN
ftr-422	565	3	of	of	ADP
ftr-422	565	4	this	this	DET
ftr-422	565	5	distinction	distinction	NOUN
ftr-422	565	6	,	,	PUNCT
ftr-422	565	7	i	i	PRON
ftr-422	565	8	suggest	suggest	VERB
ftr-422	565	9	that	that	SCONJ
ftr-422	565	10	the	the	DET
ftr-422	565	11	definition	definition	NOUN
ftr-422	565	12	of	of	ADP
ftr-422	565	13	a	a	DET
ftr-422	565	14	“	"	PUNCT
ftr-422	565	15	derivative	derivative	NOUN
ftr-422	565	16	”	"	PUNCT
ftr-422	565	17	for	for	ADP
ftr-422	565	18	both	both	CCONJ
ftr-422	565	19	financial	financial	ADJ
ftr-422	565	20	accounting	accounting	NOUN
ftr-422	565	21	and	and	CCONJ
ftr-422	565	22	tax	tax	NOUN
ftr-422	565	23	purposes	purpose	NOUN
ftr-422	565	24	be	be	AUX
ftr-422	565	25	conformed	conform	VERB
ftr-422	565	26	under	under	ADP
ftr-422	565	27	the	the	DET
ftr-422	565	28	principles	principle	NOUN
ftr-422	565	29	of	of	ADP
ftr-422	565	30	fas	fas	PROPN
ftr-422	565	31	133	133	NUM
ftr-422	565	32	,	,	PUNCT
ftr-422	565	33	as	as	SCONJ
ftr-422	565	34	set	set	VERB
ftr-422	565	35	forth	forth	ADV
ftr-422	565	36	in	in	ADP
ftr-422	565	37	greater	great	ADJ
ftr-422	565	38	detail	detail	NOUN
ftr-422	565	39	below	below	ADV
ftr-422	565	40	.	.	PUNCT
ftr-422	566	1	123	123	NUM
ftr-422	566	2	.	.	PUNCT
ftr-422	567	1	see	see	VERB
ftr-422	567	2	,	,	PUNCT
ftr-422	567	3	generally	generally	ADV
ftr-422	567	4	,	,	PUNCT
ftr-422	567	5	fas	fas	PROPN
ftr-422	567	6	150	150	NUM
ftr-422	567	7	,	,	PUNCT
ftr-422	567	8	¶	¶	PROPN
ftr-422	567	9	b56	b56	PROPN
ftr-422	567	10	,	,	PUNCT
ftr-422	567	11	which	which	PRON
ftr-422	567	12	suggests	suggest	VERB
ftr-422	567	13	that	that	SCONJ
ftr-422	567	14	presentation	presentation	NOUN
ftr-422	567	15	between	between	ADP
ftr-422	567	16	the	the	DET
ftr-422	567	17	liabilities	liability	NOUN
ftr-422	567	18	and	and	CCONJ
ftr-422	567	19	equity	equity	NOUN
ftr-422	567	20	sections	section	NOUN
ftr-422	567	21	of	of	ADP
ftr-422	567	22	the	the	DET
ftr-422	567	23	balance	balance	NOUN
ftr-422	567	24	sheet	sheet	NOUN
ftr-422	567	25	is	be	AUX
ftr-422	567	26	inappropriate	inappropriate	ADJ
ftr-422	567	27	.	.	PUNCT
ftr-422	568	1	124	124	NUM
ftr-422	568	2	.	.	PUNCT
ftr-422	569	1	see	see	VERB
ftr-422	569	2	,	,	PUNCT
ftr-422	569	3	generally	generally	ADV
ftr-422	569	4	,	,	PUNCT
ftr-422	569	5	irc	irc	ADV
ftr-422	569	6	§	§	PROPN
ftr-422	569	7	163(a	163(a	PROPN
ftr-422	569	8	)	)	PUNCT
ftr-422	569	9	(	(	PUNCT
ftr-422	569	10	2004	2004	NUM
ftr-422	569	11	)	)	PUNCT
ftr-422	569	12	.	.	PUNCT
ftr-422	570	1	702	702	NUM
ftr-422	570	2	florida	florida	PROPN
ftr-422	570	3	tax	tax	NOUN
ftr-422	570	4	review	review	NOUN
ftr-422	570	5	[	[	X
ftr-422	570	6	vol.6:7	vol.6:7	NOUN
ftr-422	570	7	to	to	PART
ftr-422	570	8	depress	depress	VERB
ftr-422	570	9	the	the	DET
ftr-422	570	10	issuer	issuer	NOUN
ftr-422	570	11	’s	’s	PART
ftr-422	570	12	stock	stock	NOUN
ftr-422	570	13	price	price	NOUN
ftr-422	570	14	and	and	CCONJ
ftr-422	570	15	credit	credit	NOUN
ftr-422	570	16	ratings	rating	NOUN
ftr-422	570	17	.	.	PUNCT
ftr-422	571	1	as	as	ADP
ftr-422	571	2	a	a	DET
ftr-422	571	3	result	result	NOUN
ftr-422	571	4	,	,	PUNCT
ftr-422	571	5	under	under	ADP
ftr-422	571	6	certain125	certain125	PROPN
ftr-422	571	7	circumstances	circumstance	NOUN
ftr-422	571	8	,	,	PUNCT
ftr-422	571	9	corporations	corporation	NOUN
ftr-422	571	10	prefer	prefer	VERB
ftr-422	571	11	to	to	PART
ftr-422	571	12	obtain	obtain	VERB
ftr-422	571	13	equity	equity	NOUN
ftr-422	571	14	financing	financing	NOUN
ftr-422	571	15	for	for	ADP
ftr-422	571	16	financial	financial	ADJ
ftr-422	571	17	accounting	accounting	NOUN
ftr-422	571	18	purposes	purpose	NOUN
ftr-422	571	19	,	,	PUNCT
ftr-422	571	20	and	and	CCONJ
ftr-422	571	21	debt	debt	NOUN
ftr-422	571	22	financing	financing	NOUN
ftr-422	571	23	for	for	ADP
ftr-422	571	24	tax	tax	NOUN
ftr-422	571	25	purposes	purpose	NOUN
ftr-422	571	26	.	.	PUNCT
ftr-422	572	1	generally	generally	ADV
ftr-422	572	2	,	,	PUNCT
ftr-422	572	3	financial126	financial126	PROPN
ftr-422	572	4	accounting	accounting	NOUN
ftr-422	572	5	rules	rule	NOUN
ftr-422	572	6	for	for	ADP
ftr-422	572	7	classifying	classify	VERB
ftr-422	572	8	an	an	DET
ftr-422	572	9	instrument	instrument	NOUN
ftr-422	572	10	as	as	ADP
ftr-422	572	11	a	a	DET
ftr-422	572	12	liability	liability	NOUN
ftr-422	572	13	or	or	CCONJ
ftr-422	572	14	equity	equity	NOUN
ftr-422	572	15	do	do	AUX
ftr-422	572	16	not	not	PART
ftr-422	572	17	conform	conform	VERB
ftr-422	572	18	to	to	ADP
ftr-422	572	19	the	the	DET
ftr-422	572	20	corresponding	corresponding	ADJ
ftr-422	572	21	tax	tax	NOUN
ftr-422	572	22	rules	rule	NOUN
ftr-422	572	23	,	,	PUNCT
ftr-422	572	24	and	and	CCONJ
ftr-422	572	25	corporations	corporation	NOUN
ftr-422	572	26	may	may	AUX
ftr-422	572	27	enjoy	enjoy	VERB
ftr-422	572	28	various	various	ADJ
ftr-422	572	29	opportunities	opportunity	NOUN
ftr-422	572	30	to	to	PART
ftr-422	572	31	achieve	achieve	VERB
ftr-422	572	32	such	such	DET
ftr-422	572	33	a	a	DET
ftr-422	572	34	benefit	benefit	NOUN
ftr-422	572	35	.	.	PUNCT
ftr-422	573	1	(	(	PUNCT
ftr-422	573	2	ii	ii	NOUN
ftr-422	573	3	)	)	PUNCT
ftr-422	573	4	section	section	NOUN
ftr-422	573	5	385	385	NUM
ftr-422	573	6	section	section	NOUN
ftr-422	573	7	385	385	NUM
ftr-422	573	8	addresses	address	NOUN
ftr-422	573	9	the	the	DET
ftr-422	573	10	treatment	treatment	NOUN
ftr-422	573	11	of	of	ADP
ftr-422	573	12	certain	certain	ADJ
ftr-422	573	13	interests	interest	NOUN
ftr-422	573	14	in	in	ADP
ftr-422	573	15	corporations	corporation	NOUN
ftr-422	573	16	and	and	CCONJ
ftr-422	573	17	provides	provide	VERB
ftr-422	573	18	authority	authority	NOUN
ftr-422	573	19	to	to	ADP
ftr-422	573	20	the	the	DET
ftr-422	573	21	irs	irs	PROPN
ftr-422	573	22	to	to	PART
ftr-422	573	23	set	set	VERB
ftr-422	573	24	forth	forth	ADP
ftr-422	573	25	regulations	regulation	NOUN
ftr-422	573	26	to	to	PART
ftr-422	573	27	determine	determine	VERB
ftr-422	573	28	whether	whether	SCONJ
ftr-422	573	29	an	an	DET
ftr-422	573	30	instrument	instrument	NOUN
ftr-422	573	31	constitutes	constitute	VERB
ftr-422	573	32	debt	debt	NOUN
ftr-422	573	33	or	or	CCONJ
ftr-422	573	34	equity	equity	NOUN
ftr-422	573	35	,	,	PUNCT
ftr-422	573	36	or	or	CCONJ
ftr-422	573	37	part	part	NOUN
ftr-422	573	38	debt	debt	NOUN
ftr-422	573	39	and	and	CCONJ
ftr-422	573	40	part	part	NOUN
ftr-422	573	41	equity	equity	NOUN
ftr-422	573	42	.	.	PUNCT
ftr-422	574	1	in	in	ADP
ftr-422	574	2	1981,127	1981,127	NUM
ftr-422	574	3	treasury	treasury	PROPN
ftr-422	574	4	issued	issue	VERB
ftr-422	574	5	regulations	regulation	NOUN
ftr-422	574	6	under	under	ADP
ftr-422	574	7	section	section	NOUN
ftr-422	574	8	385	385	NUM
ftr-422	574	9	,	,	PUNCT
ftr-422	574	10	that	that	PRON
ftr-422	574	11	proved	prove	VERB
ftr-422	574	12	to	to	PART
ftr-422	574	13	be	be	AUX
ftr-422	574	14	controversial	controversial	ADJ
ftr-422	574	15	and	and	CCONJ
ftr-422	574	16	finally	finally	ADV
ftr-422	574	17	were	be	AUX
ftr-422	574	18	withdrawn	withdraw	VERB
ftr-422	574	19	.	.	PUNCT
ftr-422	575	1	in	in	ADP
ftr-422	575	2	the	the	DET
ftr-422	575	3	absence	absence	NOUN
ftr-422	575	4	of	of	ADP
ftr-422	575	5	regulatory	regulatory	ADJ
ftr-422	575	6	guidance	guidance	NOUN
ftr-422	575	7	,	,	PUNCT
ftr-422	575	8	the	the	DET
ftr-422	575	9	characterization	characterization	NOUN
ftr-422	575	10	of	of	ADP
ftr-422	575	11	an	an	DET
ftr-422	575	12	instrument	instrument	NOUN
ftr-422	575	13	as	as	ADP
ftr-422	575	14	debt	debt	NOUN
ftr-422	575	15	or	or	CCONJ
ftr-422	575	16	equity	equity	NOUN
ftr-422	575	17	has	have	AUX
ftr-422	575	18	been	be	AUX
ftr-422	575	19	determined	determine	VERB
ftr-422	575	20	pursuant	pursuant	ADJ
ftr-422	575	21	to	to	PART
ftr-422	575	22	case	case	VERB
ftr-422	575	23	law.128	law.128	NOUN
ftr-422	575	24	125	125	NUM
ftr-422	575	25	.	.	PUNCT
ftr-422	576	1	see	see	VERB
ftr-422	576	2	david	david	PROPN
ftr-422	576	3	.	.	PUNCT
ftr-422	577	1	c.	c.	PROPN
ftr-422	577	2	garlock	garlock	PROPN
ftr-422	577	3	,	,	PUNCT
ftr-422	577	4	taxation	taxation	NOUN
ftr-422	577	5	of	of	ADP
ftr-422	577	6	debt	debt	NOUN
ftr-422	577	7	instruments	instrument	NOUN
ftr-422	577	8	(	(	PUNCT
ftr-422	577	9	2004	2004	NUM
ftr-422	577	10	)	)	PUNCT
ftr-422	577	11	,	,	PUNCT
ftr-422	577	12	at	at	ADP
ftr-422	577	13	§	§	PROPN
ftr-422	577	14	1.01[b	1.01[b	NUM
ftr-422	577	15	]	]	PUNCT
ftr-422	577	16	,	,	PUNCT
ftr-422	577	17	footnote	footnote	VERB
ftr-422	577	18	72	72	NUM
ftr-422	577	19	.	.	PUNCT
ftr-422	578	1	see	see	AUX
ftr-422	578	2	also	also	ADV
ftr-422	578	3	ceo	ceo	NOUN
ftr-422	578	4	tax	tax	NOUN
ftr-422	578	5	group	group	NOUN
ftr-422	578	6	backs	back	VERB
ftr-422	578	7	dividends	dividend	NOUN
ftr-422	578	8	-	-	PUNCT
ftr-422	578	9	paid	pay	VERB
ftr-422	578	10	deduction	deduction	NOUN
ftr-422	578	11	,	,	PUNCT
ftr-422	578	12	86	86	NUM
ftr-422	578	13	tnt	tnt	PROPN
ftr-422	578	14	168	168	NUM
ftr-422	578	15	-	-	SYM
ftr-422	578	16	51	51	NUM
ftr-422	578	17	(	(	PUNCT
ftr-422	578	18	aug	aug	PROPN
ftr-422	578	19	.	.	PROPN
ftr-422	578	20	12	12	NUM
ftr-422	578	21	,	,	PUNCT
ftr-422	578	22	1986	1986	NUM
ftr-422	578	23	)	)	PUNCT
ftr-422	578	24	.	.	PUNCT
ftr-422	579	1	126	126	NUM
ftr-422	579	2	.	.	PUNCT
ftr-422	579	3	mipss	mipss	PROPN
ftr-422	579	4	,	,	PUNCT
ftr-422	579	5	for	for	ADP
ftr-422	579	6	example	example	NOUN
ftr-422	579	7	,	,	PUNCT
ftr-422	579	8	are	be	AUX
ftr-422	579	9	securities	security	NOUN
ftr-422	579	10	with	with	ADP
ftr-422	579	11	which	which	PRON
ftr-422	579	12	corporations	corporation	NOUN
ftr-422	579	13	can	can	AUX
ftr-422	579	14	achieve	achieve	VERB
ftr-422	579	15	this	this	DET
ftr-422	579	16	result	result	NOUN
ftr-422	579	17	.	.	PUNCT
ftr-422	580	1	garlock	garlock	PROPN
ftr-422	580	2	,	,	PUNCT
ftr-422	580	3	supra	supra	PROPN
ftr-422	580	4	note	note	NOUN
ftr-422	580	5	125	125	NUM
ftr-422	580	6	,	,	PUNCT
ftr-422	580	7	at	at	ADP
ftr-422	580	8	§	§	PROPN
ftr-422	580	9	1.01[b][3	1.01[b][3	NUM
ftr-422	580	10	]	]	PUNCT
ftr-422	580	11	.	.	PUNCT
ftr-422	581	1	the	the	DET
ftr-422	581	2	basic	basic	ADJ
ftr-422	581	3	idea	idea	NOUN
ftr-422	581	4	behind	behind	ADP
ftr-422	581	5	mips	mip	NOUN
ftr-422	581	6	and	and	CCONJ
ftr-422	581	7	similar	similar	ADJ
ftr-422	581	8	products	product	NOUN
ftr-422	581	9	is	be	AUX
ftr-422	581	10	that	that	SCONJ
ftr-422	581	11	an	an	DET
ftr-422	581	12	intermediate	intermediate	ADJ
ftr-422	581	13	entity	entity	NOUN
ftr-422	581	14	is	be	AUX
ftr-422	581	15	interposed	interpose	VERB
ftr-422	581	16	between	between	ADP
ftr-422	581	17	the	the	DET
ftr-422	581	18	investors	investor	NOUN
ftr-422	581	19	and	and	CCONJ
ftr-422	581	20	the	the	DET
ftr-422	581	21	borrower	borrower	NOUN
ftr-422	581	22	,	,	PUNCT
ftr-422	581	23	which	which	PRON
ftr-422	581	24	is	be	AUX
ftr-422	581	25	treated	treat	VERB
ftr-422	581	26	as	as	ADP
ftr-422	581	27	a	a	DET
ftr-422	581	28	pass	pass	VERB
ftr-422	581	29	-	-	PUNCT
ftr-422	581	30	through	through	ADP
ftr-422	581	31	entity	entity	NOUN
ftr-422	581	32	for	for	ADP
ftr-422	581	33	tax	tax	NOUN
ftr-422	581	34	purposes	purpose	NOUN
ftr-422	581	35	but	but	CCONJ
ftr-422	581	36	is	be	AUX
ftr-422	581	37	consolidated	consolidate	VERB
ftr-422	581	38	with	with	ADP
ftr-422	581	39	the	the	DET
ftr-422	581	40	issuer	issuer	NOUN
ftr-422	581	41	and	and	CCONJ
ftr-422	581	42	hence	hence	ADV
ftr-422	581	43	effectively	effectively	ADV
ftr-422	581	44	disregarded	disregard	VERB
ftr-422	581	45	for	for	ADP
ftr-422	581	46	financial	financial	ADJ
ftr-422	581	47	accounting	accounting	NOUN
ftr-422	581	48	purposes	purpose	NOUN
ftr-422	581	49	.	.	PUNCT
ftr-422	582	1	the	the	DET
ftr-422	582	2	intermediate	intermediate	ADJ
ftr-422	582	3	entity	entity	NOUN
ftr-422	582	4	issues	issue	NOUN
ftr-422	582	5	nonvoting	nonvote	VERB
ftr-422	582	6	preferred	preferred	ADJ
ftr-422	582	7	interests	interest	NOUN
ftr-422	582	8	to	to	ADP
ftr-422	582	9	the	the	DET
ftr-422	582	10	investors	investor	NOUN
ftr-422	582	11	(	(	PUNCT
ftr-422	582	12	and	and	CCONJ
ftr-422	582	13	a	a	DET
ftr-422	582	14	small	small	ADJ
ftr-422	582	15	voting	vote	VERB
ftr-422	582	16	common	common	ADJ
ftr-422	582	17	interest	interest	NOUN
ftr-422	582	18	to	to	ADP
ftr-422	582	19	the	the	DET
ftr-422	582	20	issuer	issuer	NOUN
ftr-422	582	21	or	or	CCONJ
ftr-422	582	22	a	a	DET
ftr-422	582	23	third	third	ADJ
ftr-422	582	24	party	party	NOUN
ftr-422	582	25	)	)	PUNCT
ftr-422	582	26	and	and	CCONJ
ftr-422	582	27	uses	use	VERB
ftr-422	582	28	the	the	DET
ftr-422	582	29	proceeds	proceed	NOUN
ftr-422	582	30	to	to	PART
ftr-422	582	31	purchase	purchase	VERB
ftr-422	582	32	a	a	DET
ftr-422	582	33	long	long	ADJ
ftr-422	582	34	-	-	PUNCT
ftr-422	582	35	term	term	NOUN
ftr-422	582	36	debt	debt	NOUN
ftr-422	582	37	instrument	instrument	NOUN
ftr-422	582	38	from	from	ADP
ftr-422	582	39	the	the	DET
ftr-422	582	40	issuer	issuer	NOUN
ftr-422	582	41	.	.	PUNCT
ftr-422	583	1	as	as	ADV
ftr-422	583	2	long	long	ADV
ftr-422	583	3	as	as	SCONJ
ftr-422	583	4	the	the	DET
ftr-422	583	5	entity	entity	NOUN
ftr-422	583	6	is	be	AUX
ftr-422	583	7	respected	respect	VERB
ftr-422	583	8	for	for	ADP
ftr-422	583	9	tax	tax	NOUN
ftr-422	583	10	purposes	purpose	NOUN
ftr-422	583	11	as	as	ADV
ftr-422	583	12	separate	separate	ADJ
ftr-422	583	13	from	from	ADP
ftr-422	583	14	the	the	DET
ftr-422	583	15	issuer	issuer	NOUN
ftr-422	583	16	,	,	PUNCT
ftr-422	583	17	the	the	DET
ftr-422	583	18	debt	debt	NOUN
ftr-422	583	19	is	be	AUX
ftr-422	583	20	given	give	VERB
ftr-422	583	21	effect	effect	NOUN
ftr-422	583	22	for	for	ADP
ftr-422	583	23	tax	tax	NOUN
ftr-422	583	24	purposes	purpose	NOUN
ftr-422	583	25	and	and	CCONJ
ftr-422	583	26	so	so	ADV
ftr-422	583	27	the	the	DET
ftr-422	583	28	issuer	issuer	NOUN
ftr-422	583	29	gets	get	VERB
ftr-422	583	30	an	an	DET
ftr-422	583	31	interest	interest	NOUN
ftr-422	583	32	deduction	deduction	NOUN
ftr-422	583	33	.	.	PUNCT
ftr-422	584	1	if	if	SCONJ
ftr-422	584	2	the	the	DET
ftr-422	584	3	entity	entity	NOUN
ftr-422	584	4	is	be	AUX
ftr-422	584	5	consolidated	consolidate	VERB
ftr-422	584	6	with	with	ADP
ftr-422	584	7	the	the	DET
ftr-422	584	8	issuer	issuer	NOUN
ftr-422	584	9	under	under	ADP
ftr-422	584	10	gaap	gaap	PROPN
ftr-422	584	11	,	,	PUNCT
ftr-422	584	12	then	then	ADV
ftr-422	584	13	the	the	DET
ftr-422	584	14	debt	debt	NOUN
ftr-422	584	15	is	be	AUX
ftr-422	584	16	ignored	ignore	VERB
ftr-422	584	17	for	for	ADP
ftr-422	584	18	that	that	DET
ftr-422	584	19	purpose	purpose	NOUN
ftr-422	584	20	and	and	CCONJ
ftr-422	584	21	the	the	DET
ftr-422	584	22	issuer	issuer	NOUN
ftr-422	584	23	is	be	AUX
ftr-422	584	24	simply	simply	ADV
ftr-422	584	25	treated	treat	VERB
ftr-422	584	26	as	as	ADP
ftr-422	584	27	having	having	AUX
ftr-422	584	28	issued	issue	VERB
ftr-422	584	29	some	some	DET
ftr-422	584	30	form	form	NOUN
ftr-422	584	31	of	of	ADP
ftr-422	584	32	preferred	preferred	ADJ
ftr-422	584	33	interest	interest	NOUN
ftr-422	584	34	to	to	ADP
ftr-422	584	35	the	the	DET
ftr-422	584	36	public	public	NOUN
ftr-422	584	37	.	.	PUNCT
ftr-422	585	1	accountants	accountant	NOUN
ftr-422	585	2	have	have	AUX
ftr-422	585	3	generally	generally	ADV
ftr-422	585	4	been	be	AUX
ftr-422	585	5	comfortable	comfortable	ADJ
ftr-422	585	6	that	that	SCONJ
ftr-422	585	7	this	this	DET
ftr-422	585	8	interest	interest	NOUN
ftr-422	585	9	need	need	AUX
ftr-422	585	10	not	not	PART
ftr-422	585	11	be	be	AUX
ftr-422	585	12	shown	show	VERB
ftr-422	585	13	on	on	ADP
ftr-422	585	14	the	the	DET
ftr-422	585	15	balance	balance	NOUN
ftr-422	585	16	sheet	sheet	NOUN
ftr-422	585	17	as	as	ADP
ftr-422	585	18	debt	debt	NOUN
ftr-422	585	19	,	,	PUNCT
ftr-422	585	20	but	but	CCONJ
ftr-422	585	21	rather	rather	ADV
ftr-422	585	22	as	as	ADP
ftr-422	585	23	a	a	DET
ftr-422	585	24	form	form	NOUN
ftr-422	585	25	of	of	ADP
ftr-422	585	26	“	"	PUNCT
ftr-422	585	27	mezzanine	mezzanine	ADJ
ftr-422	585	28	”	"	PUNCT
ftr-422	585	29	equity	equity	NOUN
ftr-422	585	30	.	.	PUNCT
ftr-422	586	1	i	i	PRON
ftr-422	586	2	d.	d.	PROPN
ftr-422	586	3	127	127	NUM
ftr-422	586	4	.	.	PUNCT
ftr-422	587	1	section	section	NOUN
ftr-422	587	2	385	385	NUM
ftr-422	587	3	lists	list	NOUN
ftr-422	587	4	factors	factor	VERB
ftr-422	587	5	that	that	SCONJ
ftr-422	587	6	such	such	ADJ
ftr-422	587	7	regulations	regulation	NOUN
ftr-422	587	8	may	may	AUX
ftr-422	587	9	take	take	VERB
ftr-422	587	10	into	into	ADP
ftr-422	587	11	account	account	NOUN
ftr-422	587	12	in	in	ADP
ftr-422	587	13	determining	determine	VERB
ftr-422	587	14	whether	whether	SCONJ
ftr-422	587	15	a	a	DET
ftr-422	587	16	debtor	debtor	NOUN
ftr-422	587	17	-	-	PUNCT
ftr-422	587	18	creditor	creditor	NOUN
ftr-422	587	19	or	or	CCONJ
ftr-422	587	20	a	a	DET
ftr-422	587	21	corporation	corporation	NOUN
ftr-422	587	22	-	-	PUNCT
ftr-422	587	23	shareholder	shareholder	NOUN
ftr-422	587	24	relationship	relationship	NOUN
ftr-422	587	25	exists	exist	VERB
ftr-422	587	26	,	,	PUNCT
ftr-422	587	27	including	include	VERB
ftr-422	587	28	;	;	PUNCT
ftr-422	587	29	(	(	PUNCT
ftr-422	587	30	i	i	NOUN
ftr-422	587	31	)	)	PUNCT
ftr-422	587	32	whether	whether	SCONJ
ftr-422	587	33	there	there	PRON
ftr-422	587	34	is	be	VERB
ftr-422	587	35	a	a	DET
ftr-422	587	36	written	write	VERB
ftr-422	587	37	unconditional	unconditional	ADJ
ftr-422	587	38	promise	promise	NOUN
ftr-422	587	39	to	to	PART
ftr-422	587	40	pay	pay	VERB
ftr-422	587	41	on	on	ADP
ftr-422	587	42	demand	demand	NOUN
ftr-422	587	43	or	or	CCONJ
ftr-422	587	44	on	on	ADP
ftr-422	587	45	a	a	DET
ftr-422	587	46	specified	specify	VERB
ftr-422	587	47	date	date	NOUN
ftr-422	587	48	a	a	DET
ftr-422	587	49	sum	sum	NOUN
ftr-422	587	50	certain	certain	ADJ
ftr-422	587	51	in	in	ADP
ftr-422	587	52	money	money	NOUN
ftr-422	587	53	in	in	ADP
ftr-422	587	54	return	return	NOUN
ftr-422	587	55	for	for	ADP
ftr-422	587	56	an	an	DET
ftr-422	587	57	adequate	adequate	ADJ
ftr-422	587	58	consideration	consideration	NOUN
ftr-422	587	59	in	in	ADP
ftr-422	587	60	money	money	NOUN
ftr-422	587	61	or	or	CCONJ
ftr-422	587	62	money	money	NOUN
ftr-422	587	63	’s	’s	PART
ftr-422	587	64	worth	worth	ADJ
ftr-422	587	65	,	,	PUNCT
ftr-422	587	66	and	and	CCONJ
ftr-422	587	67	to	to	PART
ftr-422	587	68	pay	pay	VERB
ftr-422	587	69	a	a	DET
ftr-422	587	70	fixed	fix	VERB
ftr-422	587	71	rate	rate	NOUN
ftr-422	587	72	of	of	ADP
ftr-422	587	73	interest	interest	NOUN
ftr-422	587	74	;	;	PUNCT
ftr-422	587	75	(	(	PUNCT
ftr-422	587	76	ii	ii	NOUN
ftr-422	587	77	)	)	PUNCT
ftr-422	587	78	whether	whether	SCONJ
ftr-422	587	79	there	there	PRON
ftr-422	587	80	is	be	VERB
ftr-422	587	81	subordination	subordination	NOUN
ftr-422	587	82	to	to	ADP
ftr-422	587	83	or	or	CCONJ
ftr-422	587	84	preference	preference	VERB
ftr-422	587	85	over	over	ADP
ftr-422	587	86	any	any	DET
ftr-422	587	87	indebtedness	indebtedness	NOUN
ftr-422	587	88	of	of	ADP
ftr-422	587	89	the	the	DET
ftr-422	587	90	corporation	corporation	NOUN
ftr-422	587	91	;	;	PUNCT
ftr-422	587	92	(	(	PUNCT
ftr-422	587	93	iii	iii	X
ftr-422	587	94	)	)	PUNCT
ftr-422	587	95	the	the	DET
ftr-422	587	96	ratio	ratio	NOUN
ftr-422	587	97	of	of	ADP
ftr-422	587	98	debt	debt	NOUN
ftr-422	587	99	to	to	ADP
ftr-422	587	100	equity	equity	NOUN
ftr-422	587	101	of	of	ADP
ftr-422	587	102	the	the	DET
ftr-422	587	103	corporation	corporation	NOUN
ftr-422	587	104	;	;	PUNCT
ftr-422	587	105	(	(	PUNCT
ftr-422	587	106	iv	iv	X
ftr-422	587	107	)	)	PUNCT
ftr-422	587	108	whether	whether	SCONJ
ftr-422	587	109	there	there	PRON
ftr-422	587	110	is	be	VERB
ftr-422	587	111	convertibility	convertibility	NOUN
ftr-422	587	112	into	into	ADP
ftr-422	587	113	the	the	DET
ftr-422	587	114	stock	stock	NOUN
ftr-422	587	115	of	of	ADP
ftr-422	587	116	the	the	DET
ftr-422	587	117	corporation	corporation	NOUN
ftr-422	587	118	;	;	PUNCT
ftr-422	587	119	and	and	CCONJ
ftr-422	587	120	(	(	PUNCT
ftr-422	587	121	v	v	NOUN
ftr-422	587	122	)	)	PUNCT
ftr-422	587	123	the	the	DET
ftr-422	587	124	relationship	relationship	NOUN
ftr-422	587	125	between	between	ADP
ftr-422	587	126	holdings	holding	NOUN
ftr-422	587	127	of	of	ADP
ftr-422	587	128	stock	stock	NOUN
ftr-422	587	129	in	in	ADP
ftr-422	587	130	the	the	DET
ftr-422	587	131	corporation	corporation	NOUN
ftr-422	587	132	and	and	CCONJ
ftr-422	587	133	holdings	holding	NOUN
ftr-422	587	134	of	of	ADP
ftr-422	587	135	the	the	DET
ftr-422	587	136	interest	interest	NOUN
ftr-422	587	137	in	in	ADP
ftr-422	587	138	question	question	NOUN
ftr-422	587	139	.	.	PUNCT
ftr-422	588	1	128	128	NUM
ftr-422	588	2	.	.	PUNCT
ftr-422	589	1	an	an	DET
ftr-422	589	2	equity	equity	NOUN
ftr-422	589	3	interest	interest	NOUN
ftr-422	589	4	has	have	AUX
ftr-422	589	5	traditionally	traditionally	ADV
ftr-422	589	6	been	be	AUX
ftr-422	589	7	defined	define	VERB
ftr-422	589	8	as	as	ADP
ftr-422	589	9	embarking	embark	VERB
ftr-422	589	10	on	on	ADP
ftr-422	589	11	a	a	DET
ftr-422	589	12	corporate	corporate	ADJ
ftr-422	589	13	venture	venture	NOUN
ftr-422	589	14	and	and	CCONJ
ftr-422	589	15	taking	take	VERB
ftr-422	589	16	the	the	DET
ftr-422	589	17	risks	risk	NOUN
ftr-422	589	18	of	of	ADP
ftr-422	589	19	loss	loss	NOUN
ftr-422	589	20	attendant	attendant	NOUN
ftr-422	589	21	upon	upon	SCONJ
ftr-422	589	22	it	it	PRON
ftr-422	589	23	,	,	PUNCT
ftr-422	589	24	so	so	SCONJ
ftr-422	589	25	that	that	SCONJ
ftr-422	589	26	one	one	PRON
ftr-422	589	27	might	might	AUX
ftr-422	589	28	share	share	VERB
ftr-422	589	29	in	in	ADP
ftr-422	589	30	the	the	DET
ftr-422	589	31	profits	profit	NOUN
ftr-422	589	32	of	of	ADP
ftr-422	589	33	its	its	PRON
ftr-422	589	34	success	success	NOUN
ftr-422	589	35	,	,	PUNCT
ftr-422	589	36	whereas	whereas	SCONJ
ftr-422	589	37	debt	debt	NOUN
ftr-422	589	38	has	have	AUX
ftr-422	589	39	been	be	AUX
ftr-422	589	40	defined	define	VERB
ftr-422	589	41	as	as	ADP
ftr-422	589	42	an	an	DET
ftr-422	589	43	unqualified	unqualified	ADJ
ftr-422	589	44	obligation	obligation	NOUN
ftr-422	589	45	2004	2004	NUM
ftr-422	589	46	]	]	PUNCT
ftr-422	589	47	book	book	NOUN
ftr-422	589	48	tax	tax	NOUN
ftr-422	589	49	conformity	conformity	NOUN
ftr-422	589	50	for	for	ADP
ftr-422	589	51	financial	financial	ADJ
ftr-422	589	52	instruments	instrument	NOUN
ftr-422	589	53	703	703	NUM
ftr-422	589	54	courts	court	NOUN
ftr-422	589	55	have	have	AUX
ftr-422	589	56	developed	develop	VERB
ftr-422	589	57	guidance	guidance	NOUN
ftr-422	589	58	in	in	ADP
ftr-422	589	59	this	this	DET
ftr-422	589	60	area	area	NOUN
ftr-422	589	61	by	by	ADP
ftr-422	589	62	identifying	identify	VERB
ftr-422	589	63	factors	factor	NOUN
ftr-422	589	64	that	that	PRON
ftr-422	589	65	are	be	AUX
ftr-422	589	66	relevant	relevant	ADJ
ftr-422	589	67	to	to	ADP
ftr-422	589	68	the	the	DET
ftr-422	589	69	characterization	characterization	NOUN
ftr-422	589	70	of	of	ADP
ftr-422	589	71	an	an	DET
ftr-422	589	72	obligation	obligation	NOUN
ftr-422	589	73	as	as	ADP
ftr-422	589	74	debt	debt	NOUN
ftr-422	589	75	or	or	CCONJ
ftr-422	589	76	equity	equity	NOUN
ftr-422	589	77	for	for	ADP
ftr-422	589	78	u.s	u.s	PROPN
ftr-422	589	79	.	.	PROPN
ftr-422	589	80	federal	federal	ADJ
ftr-422	589	81	income	income	NOUN
ftr-422	589	82	tax	tax	NOUN
ftr-422	589	83	purposes	purpose	NOUN
ftr-422	589	84	,	,	PUNCT
ftr-422	589	85	including	include	VERB
ftr-422	589	86	:	:	PUNCT
ftr-422	589	87	(	(	PUNCT
ftr-422	589	88	i	i	NOUN
ftr-422	589	89	)	)	PUNCT
ftr-422	589	90	whether	whether	SCONJ
ftr-422	589	91	there	there	PRON
ftr-422	589	92	is	be	VERB
ftr-422	589	93	an	an	DET
ftr-422	589	94	unconditional129	unconditional129	PROPN
ftr-422	589	95	promise	promise	NOUN
ftr-422	589	96	on	on	ADP
ftr-422	589	97	the	the	DET
ftr-422	589	98	part	part	NOUN
ftr-422	589	99	of	of	ADP
ftr-422	589	100	the	the	DET
ftr-422	589	101	debtor	debtor	NOUN
ftr-422	589	102	to	to	PART
ftr-422	589	103	pay	pay	VERB
ftr-422	589	104	a	a	DET
ftr-422	589	105	sum	sum	NOUN
ftr-422	589	106	certain	certain	ADJ
ftr-422	589	107	;	;	PUNCT
ftr-422	589	108	(	(	PUNCT
ftr-422	589	109	ii	ii	NOUN
ftr-422	589	110	)	)	PUNCT
ftr-422	589	111	whether	whether	SCONJ
ftr-422	589	112	the	the	DET
ftr-422	589	113	creditor	creditor	NOUN
ftr-422	589	114	has	have	VERB
ftr-422	589	115	the	the	DET
ftr-422	589	116	right	right	NOUN
ftr-422	589	117	to	to	PART
ftr-422	589	118	enforce	enforce	VERB
ftr-422	589	119	the	the	DET
ftr-422	589	120	payment	payment	NOUN
ftr-422	589	121	of	of	ADP
ftr-422	589	122	principal	principal	NOUN
ftr-422	589	123	and	and	CCONJ
ftr-422	589	124	interest	interest	NOUN
ftr-422	589	125	;	;	PUNCT
ftr-422	589	126	(	(	PUNCT
ftr-422	589	127	iii	iii	X
ftr-422	589	128	)	)	PUNCT
ftr-422	589	129	whether	whether	SCONJ
ftr-422	589	130	the	the	DET
ftr-422	589	131	rights	right	NOUN
ftr-422	589	132	of	of	ADP
ftr-422	589	133	the	the	DET
ftr-422	589	134	creditor	creditor	NOUN
ftr-422	589	135	are	be	AUX
ftr-422	589	136	subordinated	subordinate	VERB
ftr-422	589	137	to	to	ADP
ftr-422	589	138	those	those	PRON
ftr-422	589	139	of	of	ADP
ftr-422	589	140	general	general	ADJ
ftr-422	589	141	creditors	creditor	NOUN
ftr-422	589	142	;	;	PUNCT
ftr-422	589	143	(	(	PUNCT
ftr-422	589	144	iv	iv	X
ftr-422	589	145	)	)	PUNCT
ftr-422	589	146	whether	whether	SCONJ
ftr-422	589	147	the	the	DET
ftr-422	589	148	instrument	instrument	NOUN
ftr-422	589	149	gives	give	VERB
ftr-422	589	150	the	the	DET
ftr-422	589	151	creditor	creditor	NOUN
ftr-422	589	152	the	the	DET
ftr-422	589	153	right	right	NOUN
ftr-422	589	154	to	to	PART
ftr-422	589	155	participate	participate	VERB
ftr-422	589	156	in	in	ADP
ftr-422	589	157	the	the	DET
ftr-422	589	158	management	management	NOUN
ftr-422	589	159	of	of	ADP
ftr-422	589	160	the	the	DET
ftr-422	589	161	debtor	debtor	NOUN
ftr-422	589	162	;	;	PUNCT
ftr-422	589	163	(	(	PUNCT
ftr-422	589	164	v	v	NOUN
ftr-422	589	165	)	)	PUNCT
ftr-422	589	166	whether	whether	SCONJ
ftr-422	589	167	the	the	DET
ftr-422	589	168	debtor	debtor	NOUN
ftr-422	589	169	is	be	AUX
ftr-422	589	170	thinly	thinly	ADV
ftr-422	589	171	capitalized	capitalize	VERB
ftr-422	589	172	;	;	PUNCT
ftr-422	589	173	(	(	PUNCT
ftr-422	589	174	vi	vi	X
ftr-422	589	175	)	)	PUNCT
ftr-422	589	176	whether	whether	SCONJ
ftr-422	589	177	there	there	PRON
ftr-422	589	178	is	be	VERB
ftr-422	589	179	identity	identity	NOUN
ftr-422	589	180	between	between	ADP
ftr-422	589	181	the	the	DET
ftr-422	589	182	creditor	creditor	NOUN
ftr-422	589	183	and	and	CCONJ
ftr-422	589	184	shareholders	shareholder	NOUN
ftr-422	589	185	of	of	ADP
ftr-422	589	186	the	the	DET
ftr-422	589	187	debtor	debtor	NOUN
ftr-422	589	188	;	;	PUNCT
ftr-422	589	189	(	(	PUNCT
ftr-422	589	190	vii	vii	PROPN
ftr-422	589	191	)	)	PUNCT
ftr-422	589	192	whether	whether	SCONJ
ftr-422	589	193	funds	fund	NOUN
ftr-422	589	194	are	be	AUX
ftr-422	589	195	repaid	repay	VERB
ftr-422	589	196	on	on	ADP
ftr-422	589	197	the	the	DET
ftr-422	589	198	due	due	ADJ
ftr-422	589	199	date	date	NOUN
ftr-422	589	200	;	;	PUNCT
ftr-422	589	201	(	(	PUNCT
ftr-422	589	202	viii	viii	NOUN
ftr-422	589	203	)	)	PUNCT
ftr-422	589	204	the	the	DET
ftr-422	589	205	intent	intent	NOUN
ftr-422	589	206	of	of	ADP
ftr-422	589	207	the	the	DET
ftr-422	589	208	parties	party	NOUN
ftr-422	589	209	;	;	PUNCT
ftr-422	589	210	(	(	PUNCT
ftr-422	589	211	ix	ix	X
ftr-422	589	212	)	)	PUNCT
ftr-422	589	213	the	the	DET
ftr-422	589	214	presence	presence	NOUN
ftr-422	589	215	of	of	ADP
ftr-422	589	216	a	a	DET
ftr-422	589	217	maturity	maturity	NOUN
ftr-422	589	218	date	date	NOUN
ftr-422	589	219	;	;	PUNCT
ftr-422	589	220	(	(	PUNCT
ftr-422	589	221	x	x	X
ftr-422	589	222	)	)	PUNCT
ftr-422	589	223	the	the	DET
ftr-422	589	224	payments	payment	NOUN
ftr-422	589	225	’	'	PUNCT
ftr-422	589	226	source	source	NOUN
ftr-422	589	227	;	;	PUNCT
ftr-422	589	228	(	(	PUNCT
ftr-422	589	229	xi	xi	X
ftr-422	589	230	)	)	PUNCT
ftr-422	589	231	the	the	DET
ftr-422	589	232	instrument	instrument	NOUN
ftr-422	589	233	’s	’s	PART
ftr-422	589	234	label	label	NOUN
ftr-422	589	235	placed	place	VERB
ftr-422	589	236	by	by	ADP
ftr-422	589	237	the	the	DET
ftr-422	589	238	parties	party	NOUN
ftr-422	589	239	;	;	PUNCT
ftr-422	589	240	(	(	PUNCT
ftr-422	589	241	xii	xii	NOUN
ftr-422	589	242	)	)	PUNCT
ftr-422	589	243	the	the	DET
ftr-422	589	244	ability	ability	NOUN
ftr-422	589	245	of	of	ADP
ftr-422	589	246	the	the	DET
ftr-422	589	247	debtor	debtor	NOUN
ftr-422	589	248	to	to	PART
ftr-422	589	249	obtain	obtain	VERB
ftr-422	589	250	loans	loan	NOUN
ftr-422	589	251	from	from	ADP
ftr-422	589	252	outside	outside	ADJ
ftr-422	589	253	lenders	lender	NOUN
ftr-422	589	254	;	;	PUNCT
ftr-422	589	255	and	and	CCONJ
ftr-422	589	256	(	(	PUNCT
ftr-422	589	257	xiii	xiii	PROPN
ftr-422	589	258	)	)	PUNCT
ftr-422	589	259	the	the	DET
ftr-422	589	260	use	use	NOUN
ftr-422	589	261	of	of	ADP
ftr-422	589	262	the	the	DET
ftr-422	589	263	proceeds	proceed	NOUN
ftr-422	589	264	by	by	ADP
ftr-422	589	265	the	the	DET
ftr-422	589	266	debtor.130	debtor.130	PROPN
ftr-422	589	267	the	the	DET
ftr-422	589	268	irs	irs	PROPN
ftr-422	589	269	also	also	ADV
ftr-422	589	270	attempted	attempt	VERB
ftr-422	589	271	to	to	PART
ftr-422	589	272	set	set	VERB
ftr-422	589	273	forth	forth	ADP
ftr-422	589	274	in	in	ADP
ftr-422	589	275	notice	notice	NOUN
ftr-422	589	276	94	94	NUM
ftr-422	589	277	-	-	SYM
ftr-422	589	278	47	47	NUM
ftr-422	589	279	its	its	PRON
ftr-422	589	280	own	own	ADJ
ftr-422	589	281	debt	debt	NOUN
ftr-422	589	282	v.131	v.131	NOUN
ftr-422	589	283	equity	equity	NOUN
ftr-422	589	284	guidelines	guideline	NOUN
ftr-422	589	285	which	which	PRON
ftr-422	589	286	generally	generally	ADV
ftr-422	589	287	are	be	AUX
ftr-422	589	288	consistent	consistent	ADJ
ftr-422	589	289	with	with	ADP
ftr-422	589	290	the	the	DET
ftr-422	589	291	above	above	ADJ
ftr-422	589	292	common	common	ADJ
ftr-422	589	293	law	law	NOUN
ftr-422	589	294	principles	principle	NOUN
ftr-422	589	295	.	.	PUNCT
ftr-422	590	1	(	(	PUNCT
ftr-422	590	2	iii	iii	X
ftr-422	590	3	)	)	PUNCT
ftr-422	590	4	accounting	accounting	NOUN
ftr-422	590	5	classification	classification	NOUN
ftr-422	590	6	rules	rule	NOUN
ftr-422	590	7	“	"	PUNCT
ftr-422	590	8	liabilities	liability	NOUN
ftr-422	590	9	”	"	PUNCT
ftr-422	590	10	are	be	AUX
ftr-422	590	11	defined	define	VERB
ftr-422	590	12	for	for	ADP
ftr-422	590	13	financial	financial	ADJ
ftr-422	590	14	accounting	accounting	NOUN
ftr-422	590	15	purposes	purpose	NOUN
ftr-422	590	16	as	as	ADP
ftr-422	590	17	:	:	PUNCT
ftr-422	591	1	[	[	X
ftr-422	591	2	p]robable	p]robable	ADJ
ftr-422	591	3	future	future	ADJ
ftr-422	591	4	sacrifices	sacrifice	NOUN
ftr-422	591	5	of	of	ADP
ftr-422	591	6	economic	economic	ADJ
ftr-422	591	7	benefits	benefit	NOUN
ftr-422	591	8	arising	arise	VERB
ftr-422	591	9	from	from	ADP
ftr-422	591	10	present	present	ADJ
ftr-422	591	11	obligations	obligation	NOUN
ftr-422	591	12	of	of	ADP
ftr-422	591	13	a	a	DET
ftr-422	591	14	particular	particular	ADJ
ftr-422	591	15	entity	entity	NOUN
ftr-422	591	16	to	to	PART
ftr-422	591	17	transfer	transfer	VERB
ftr-422	591	18	assets	asset	NOUN
ftr-422	591	19	or	or	CCONJ
ftr-422	591	20	provide	provide	VERB
ftr-422	591	21	services	service	NOUN
ftr-422	591	22	to	to	ADP
ftr-422	591	23	other	other	ADJ
ftr-422	591	24	entities	entity	NOUN
ftr-422	591	25	in	in	ADP
ftr-422	591	26	the	the	DET
ftr-422	591	27	future	future	NOUN
ftr-422	591	28	as	as	ADP
ftr-422	591	29	a	a	DET
ftr-422	591	30	result	result	NOUN
ftr-422	591	31	of	of	ADP
ftr-422	591	32	past	past	ADJ
ftr-422	591	33	transactions	transaction	NOUN
ftr-422	591	34	or	or	CCONJ
ftr-422	591	35	events.132	events.132	PRON
ftr-422	591	36	to	to	PART
ftr-422	591	37	pay	pay	VERB
ftr-422	591	38	a	a	DET
ftr-422	591	39	sum	sum	NOUN
ftr-422	591	40	certain	certain	ADJ
ftr-422	591	41	at	at	ADP
ftr-422	591	42	a	a	DET
ftr-422	591	43	reasonably	reasonably	ADV
ftr-422	591	44	close	close	ADJ
ftr-422	591	45	fixed	fix	VERB
ftr-422	591	46	maturity	maturity	NOUN
ftr-422	591	47	date	date	NOUN
ftr-422	591	48	along	along	ADP
ftr-422	591	49	with	with	ADP
ftr-422	591	50	a	a	DET
ftr-422	591	51	fixed	fix	VERB
ftr-422	591	52	percentage	percentage	NOUN
ftr-422	591	53	in	in	ADP
ftr-422	591	54	interest	interest	NOUN
ftr-422	591	55	payable	payable	ADJ
ftr-422	591	56	regardless	regardless	ADV
ftr-422	591	57	of	of	ADP
ftr-422	591	58	the	the	DET
ftr-422	591	59	debtor	debtor	NOUN
ftr-422	591	60	’s	’s	PART
ftr-422	591	61	income	income	NOUN
ftr-422	591	62	or	or	CCONJ
ftr-422	591	63	lack	lack	NOUN
ftr-422	591	64	thereof	thereof	ADV
ftr-422	591	65	.	.	PUNCT
ftr-422	592	1	see	see	VERB
ftr-422	592	2	garlock	garlock	PROPN
ftr-422	592	3	,	,	PUNCT
ftr-422	592	4	supra	supra	PROPN
ftr-422	592	5	note	note	NOUN
ftr-422	592	6	125	125	NUM
ftr-422	592	7	at	at	ADP
ftr-422	592	8	§	§	PROPN
ftr-422	592	9	1.01[b	1.01[b	NUM
ftr-422	592	10	]	]	PUNCT
ftr-422	592	11	,	,	PUNCT
ftr-422	592	12	citing	cite	VERB
ftr-422	592	13	farley	farley	PROPN
ftr-422	592	14	realty	realty	PROPN
ftr-422	592	15	corp	corp	PROPN
ftr-422	592	16	.	.	PROPN
ftr-422	593	1	v.	v.	ADP
ftr-422	593	2	comm’r	comm’r	NOUN
ftr-422	593	3	,	,	PUNCT
ftr-422	593	4	279	279	NUM
ftr-422	593	5	f.2d	f.2d	NOUN
ftr-422	593	6	701	701	NUM
ftr-422	593	7	(	(	PUNCT
ftr-422	593	8	2d	2d	NUM
ftr-422	593	9	cir	cir	NOUN
ftr-422	593	10	.	.	PUNCT
ftr-422	593	11	1960	1960	NUM
ftr-422	593	12	)	)	PUNCT
ftr-422	593	13	;	;	PUNCT
ftr-422	594	1	united	united	PROPN
ftr-422	594	2	states	states	PROPN
ftr-422	594	3	v.	v.	ADP
ftr-422	594	4	title	title	PROPN
ftr-422	594	5	guarantee	guarantee	PROPN
ftr-422	594	6	&	&	CCONJ
ftr-422	594	7	trust	trust	PROPN
ftr-422	594	8	co.	co.	PROPN
ftr-422	594	9	133	133	NUM
ftr-422	594	10	f.2d	f.2d	NOUN
ftr-422	594	11	990	990	NUM
ftr-422	594	12	,	,	PUNCT
ftr-422	594	13	993	993	NUM
ftr-422	594	14	(	(	PUNCT
ftr-422	594	15	6th	6th	ADJ
ftr-422	594	16	cir	cir	NOUN
ftr-422	594	17	.	.	PUNCT
ftr-422	594	18	1943	1943	NUM
ftr-422	594	19	)	)	PUNCT
ftr-422	594	20	.	.	PUNCT
ftr-422	595	1	129	129	NUM
ftr-422	595	2	.	.	PUNCT
ftr-422	596	1	some	some	DET
ftr-422	596	2	courts	court	NOUN
ftr-422	596	3	have	have	AUX
ftr-422	596	4	placed	place	VERB
ftr-422	596	5	more	more	ADJ
ftr-422	596	6	weight	weight	NOUN
ftr-422	596	7	on	on	ADP
ftr-422	596	8	certain	certain	ADJ
ftr-422	596	9	factors	factor	NOUN
ftr-422	596	10	than	than	ADP
ftr-422	596	11	on	on	ADP
ftr-422	596	12	others	other	NOUN
ftr-422	596	13	,	,	PUNCT
ftr-422	596	14	and	and	CCONJ
ftr-422	596	15	not	not	PART
ftr-422	596	16	all	all	DET
ftr-422	596	17	factors	factor	NOUN
ftr-422	596	18	have	have	AUX
ftr-422	596	19	been	be	AUX
ftr-422	596	20	considered	consider	VERB
ftr-422	596	21	by	by	ADP
ftr-422	596	22	every	every	DET
ftr-422	596	23	court	court	NOUN
ftr-422	596	24	in	in	ADP
ftr-422	596	25	analyzing	analyze	VERB
ftr-422	596	26	a	a	DET
ftr-422	596	27	debt	debt	NOUN
ftr-422	596	28	-	-	PUNCT
ftr-422	596	29	equity	equity	NOUN
ftr-422	596	30	characterization	characterization	NOUN
ftr-422	596	31	issue	issue	NOUN
ftr-422	596	32	.	.	PUNCT
ftr-422	597	1	however	however	ADV
ftr-422	597	2	,	,	PUNCT
ftr-422	597	3	courts	court	NOUN
ftr-422	597	4	have	have	AUX
ftr-422	597	5	been	be	AUX
ftr-422	597	6	consistent	consistent	ADJ
ftr-422	597	7	in	in	ADP
ftr-422	597	8	finding	find	VERB
ftr-422	597	9	that	that	SCONJ
ftr-422	597	10	no	no	DET
ftr-422	597	11	particular	particular	ADJ
ftr-422	597	12	factor	factor	NOUN
ftr-422	597	13	is	be	AUX
ftr-422	597	14	conclusive	conclusive	ADJ
ftr-422	597	15	in	in	ADP
ftr-422	597	16	making	make	VERB
ftr-422	597	17	such	such	DET
ftr-422	597	18	a	a	DET
ftr-422	597	19	determination	determination	NOUN
ftr-422	597	20	.	.	PUNCT
ftr-422	598	1	130	130	NUM
ftr-422	598	2	.	.	PUNCT
ftr-422	599	1	plumb	plumb	PROPN
ftr-422	599	2	,	,	PUNCT
ftr-422	599	3	the	the	DET
ftr-422	599	4	federal	federal	ADJ
ftr-422	599	5	income	income	NOUN
ftr-422	599	6	tax	tax	NOUN
ftr-422	599	7	significance	significance	NOUN
ftr-422	599	8	of	of	ADP
ftr-422	599	9	corporate	corporate	ADJ
ftr-422	599	10	debt	debt	NOUN
ftr-422	599	11	:	:	PUNCT
ftr-422	599	12	a	a	DET
ftr-422	599	13	critical	critical	ADJ
ftr-422	599	14	analysis	analysis	NOUN
ftr-422	599	15	and	and	CCONJ
ftr-422	599	16	a	a	DET
ftr-422	599	17	proposal	proposal	NOUN
ftr-422	599	18	,	,	PUNCT
ftr-422	599	19	26	26	NUM
ftr-422	599	20	tax	tax	NOUN
ftr-422	599	21	l.	l.	PROPN
ftr-422	599	22	rev	rev	PROPN
ftr-422	599	23	.	.	PROPN
ftr-422	599	24	369	369	NUM
ftr-422	599	25	(	(	PUNCT
ftr-422	599	26	1971	1971	NUM
ftr-422	599	27	)	)	PUNCT
ftr-422	599	28	.	.	PUNCT
ftr-422	600	1	see	see	VERB
ftr-422	600	2	also	also	ADV
ftr-422	600	3	laidlaw	laidlaw	PROPN
ftr-422	600	4	transportation	transportation	PROPN
ftr-422	600	5	,	,	PUNCT
ftr-422	600	6	inc	inc	PROPN
ftr-422	600	7	.	.	PROPN
ftr-422	601	1	v.	v.	ADP
ftr-422	601	2	comm’r	comm’r	PROPN
ftr-422	601	3	,	,	PUNCT
ftr-422	601	4	t.c	t.c	PROPN
ftr-422	601	5	.	.	PROPN
ftr-422	601	6	memo	memo	NOUN
ftr-422	601	7	.	.	PUNCT
ftr-422	602	1	1998	1998	NUM
ftr-422	602	2	-	-	SYM
ftr-422	602	3	232	232	NUM
ftr-422	602	4	.	.	PUNCT
ftr-422	603	1	131	131	NUM
ftr-422	603	2	.	.	X
ftr-422	603	3	1994	1994	NUM
ftr-422	603	4	-	-	SYM
ftr-422	603	5	1	1	NUM
ftr-422	603	6	c.b	c.b	PROPN
ftr-422	603	7	.	.	PROPN
ftr-422	603	8	357	357	NUM
ftr-422	603	9	.	.	PUNCT
ftr-422	603	10	132	132	NUM
ftr-422	603	11	.	.	PUNCT
ftr-422	604	1	sfac	sfac	NOUN
ftr-422	604	2	.	.	PUNCT
ftr-422	605	1	no.6	no.6	PROPN
ftr-422	605	2	,	,	PUNCT
ftr-422	605	3	¶	¶	PROPN
ftr-422	605	4	35	35	NUM
ftr-422	605	5	.	.	PUNCT
ftr-422	606	1	704	704	NUM
ftr-422	606	2	florida	florida	PROPN
ftr-422	606	3	tax	tax	NOUN
ftr-422	606	4	review	review	NOUN
ftr-422	606	5	[	[	X
ftr-422	606	6	vol.6:7	vol.6:7	NOUN
ftr-422	606	7	“	"	PUNCT
ftr-422	606	8	assets	asset	NOUN
ftr-422	606	9	”	"	PUNCT
ftr-422	606	10	generally	generally	ADV
ftr-422	606	11	mirror	mirror	VERB
ftr-422	606	12	liabilities	liability	NOUN
ftr-422	606	13	and	and	CCONJ
ftr-422	606	14	,	,	PUNCT
ftr-422	606	15	accordingly	accordingly	ADV
ftr-422	606	16	,	,	PUNCT
ftr-422	606	17	are	be	AUX
ftr-422	606	18	defined	define	VERB
ftr-422	606	19	as	as	ADP
ftr-422	606	20	:	:	PUNCT
ftr-422	606	21	[	[	X
ftr-422	606	22	p]robable	p]robable	ADJ
ftr-422	606	23	future	future	ADJ
ftr-422	606	24	economic	economic	ADJ
ftr-422	606	25	benefits	benefit	NOUN
ftr-422	606	26	obtained	obtain	VERB
ftr-422	606	27	or	or	CCONJ
ftr-422	606	28	controlled	control	VERB
ftr-422	606	29	by	by	ADP
ftr-422	606	30	a	a	DET
ftr-422	606	31	particular	particular	ADJ
ftr-422	606	32	entity	entity	NOUN
ftr-422	606	33	as	as	ADP
ftr-422	606	34	a	a	DET
ftr-422	606	35	result	result	NOUN
ftr-422	606	36	of	of	ADP
ftr-422	606	37	past	past	ADJ
ftr-422	606	38	transactions	transaction	NOUN
ftr-422	606	39	or	or	CCONJ
ftr-422	606	40	events.133	events.133	PRON
ftr-422	606	41	finally	finally	ADV
ftr-422	606	42	,	,	PUNCT
ftr-422	606	43	“	"	PUNCT
ftr-422	606	44	equity	equity	NOUN
ftr-422	606	45	”	"	PUNCT
ftr-422	606	46	is	be	AUX
ftr-422	606	47	defined	define	VERB
ftr-422	606	48	as	as	ADP
ftr-422	606	49	:	:	PUNCT
ftr-422	606	50	[	[	X
ftr-422	606	51	t]he	t]he	ADV
ftr-422	606	52	residual	residual	ADJ
ftr-422	606	53	interest	interest	NOUN
ftr-422	606	54	in	in	ADP
ftr-422	606	55	the	the	DET
ftr-422	606	56	assets	asset	NOUN
ftr-422	606	57	of	of	ADP
ftr-422	606	58	an	an	DET
ftr-422	606	59	entity	entity	NOUN
ftr-422	606	60	that	that	PRON
ftr-422	606	61	remains	remain	VERB
ftr-422	606	62	after	after	ADP
ftr-422	606	63	deducting	deduct	VERB
ftr-422	606	64	its	its	PRON
ftr-422	606	65	liabilities	liability	NOUN
ftr-422	606	66	.	.	PUNCT
ftr-422	607	1	in	in	ADP
ftr-422	607	2	a	a	DET
ftr-422	607	3	business	business	NOUN
ftr-422	607	4	enterprise	enterprise	NOUN
ftr-422	607	5	,	,	PUNCT
ftr-422	607	6	the	the	DET
ftr-422	607	7	equity	equity	NOUN
ftr-422	607	8	is	be	AUX
ftr-422	607	9	the	the	DET
ftr-422	607	10	ownership	ownership	NOUN
ftr-422	607	11	interest.134	interest.134	NOUN
ftr-422	607	12	fas	fas	NOUN
ftr-422	607	13	150	150	NUM
ftr-422	607	14	was	be	AUX
ftr-422	607	15	developed	develop	VERB
ftr-422	607	16	in	in	ADP
ftr-422	607	17	response	response	NOUN
ftr-422	607	18	to	to	ADP
ftr-422	607	19	concerns	concern	NOUN
ftr-422	607	20	expressed	express	VERB
ftr-422	607	21	by135	by135	PROPN
ftr-422	607	22	preparers	preparer	NOUN
ftr-422	607	23	,	,	PUNCT
ftr-422	607	24	auditors	auditor	NOUN
ftr-422	607	25	,	,	PUNCT
ftr-422	607	26	regulators	regulator	NOUN
ftr-422	607	27	,	,	PUNCT
ftr-422	607	28	investors	investor	NOUN
ftr-422	607	29	,	,	PUNCT
ftr-422	607	30	and	and	CCONJ
ftr-422	607	31	other	other	ADJ
ftr-422	607	32	users	user	NOUN
ftr-422	607	33	of	of	ADP
ftr-422	607	34	financial	financial	ADJ
ftr-422	607	35	statements	statement	NOUN
ftr-422	607	36	about	about	ADP
ftr-422	607	37	issuers	issuer	NOUN
ftr-422	607	38	’	'	PUNCT
ftr-422	607	39	classification	classification	NOUN
ftr-422	607	40	of	of	ADP
ftr-422	607	41	certain	certain	ADJ
ftr-422	607	42	financial	financial	ADJ
ftr-422	607	43	instruments	instrument	NOUN
ftr-422	607	44	with	with	ADP
ftr-422	607	45	characteristics	characteristic	NOUN
ftr-422	607	46	of	of	ADP
ftr-422	607	47	both	both	DET
ftr-422	607	48	liabilities	liability	NOUN
ftr-422	607	49	and	and	CCONJ
ftr-422	607	50	equity	equity	NOUN
ftr-422	607	51	that	that	PRON
ftr-422	607	52	have	have	AUX
ftr-422	607	53	been	be	AUX
ftr-422	607	54	presented	present	VERB
ftr-422	607	55	either	either	CCONJ
ftr-422	607	56	entirely	entirely	ADV
ftr-422	607	57	as	as	ADP
ftr-422	607	58	equity	equity	NOUN
ftr-422	607	59	or	or	CCONJ
ftr-422	607	60	between	between	ADP
ftr-422	607	61	the	the	DET
ftr-422	607	62	liabilities	liability	NOUN
ftr-422	607	63	section	section	NOUN
ftr-422	607	64	and	and	CCONJ
ftr-422	607	65	the	the	DET
ftr-422	607	66	equity	equity	NOUN
ftr-422	607	67	section	section	NOUN
ftr-422	607	68	of	of	ADP
ftr-422	607	69	the	the	DET
ftr-422	607	70	statement	statement	NOUN
ftr-422	607	71	.	.	PUNCT
ftr-422	608	1	fas136	fas136	ADJ
ftr-422	608	2	150	150	NUM
ftr-422	608	3	sets	set	NOUN
ftr-422	608	4	forth	forth	ADV
ftr-422	608	5	standards	standard	NOUN
ftr-422	608	6	for	for	ADP
ftr-422	608	7	how	how	SCONJ
ftr-422	608	8	should	should	AUX
ftr-422	608	9	an	an	DET
ftr-422	608	10	issuer	issuer	NOUN
ftr-422	608	11	classify	classify	VERB
ftr-422	608	12	and	and	CCONJ
ftr-422	608	13	measure	measure	VERB
ftr-422	608	14	several	several	ADJ
ftr-422	608	15	types	type	NOUN
ftr-422	608	16	of	of	ADP
ftr-422	608	17	such	such	ADJ
ftr-422	608	18	instruments	instrument	NOUN
ftr-422	608	19	.	.	PUNCT
ftr-422	609	1	pursuant	pursuant	ADJ
ftr-422	609	2	to	to	ADP
ftr-422	609	3	fas	fas	PROPN
ftr-422	609	4	150	150	NUM
ftr-422	609	5	,	,	PUNCT
ftr-422	609	6	the	the	DET
ftr-422	609	7	relationship	relationship	NOUN
ftr-422	609	8	between	between	ADP
ftr-422	609	9	the	the	DET
ftr-422	609	10	parties	party	NOUN
ftr-422	609	11	to	to	ADP
ftr-422	609	12	the	the	DET
ftr-422	609	13	transaction	transaction	NOUN
ftr-422	609	14	,	,	PUNCT
ftr-422	609	15	in	in	ADP
ftr-422	609	16	addition	addition	NOUN
ftr-422	609	17	to	to	ADP
ftr-422	609	18	the	the	DET
ftr-422	609	19	transaction	transaction	NOUN
ftr-422	609	20	’s	’s	PART
ftr-422	609	21	form	form	NOUN
ftr-422	609	22	,	,	PUNCT
ftr-422	609	23	should	should	AUX
ftr-422	609	24	govern	govern	VERB
ftr-422	609	25	in	in	ADP
ftr-422	609	26	determining	determine	VERB
ftr-422	609	27	whether	whether	SCONJ
ftr-422	609	28	the	the	DET
ftr-422	609	29	instrument	instrument	NOUN
ftr-422	609	30	constitutes	constitute	VERB
ftr-422	609	31	a	a	DET
ftr-422	609	32	liability	liability	NOUN
ftr-422	609	33	or	or	CCONJ
ftr-422	609	34	equity	equity	NOUN
ftr-422	609	35	.	.	PUNCT
ftr-422	610	1	an	an	DET
ftr-422	610	2	issuer	issuer	NOUN
ftr-422	610	3	is	be	AUX
ftr-422	610	4	required137	required137	NOUN
ftr-422	610	5	to	to	PART
ftr-422	610	6	classify	classify	VERB
ftr-422	610	7	the	the	DET
ftr-422	610	8	following	follow	VERB
ftr-422	610	9	instruments	instrument	NOUN
ftr-422	610	10	as	as	ADP
ftr-422	610	11	liabilities	liability	NOUN
ftr-422	610	12	(	(	PUNCT
ftr-422	610	13	or	or	CCONJ
ftr-422	610	14	assets	asset	NOUN
ftr-422	610	15	in	in	ADP
ftr-422	610	16	some	some	DET
ftr-422	610	17	circumstances	circumstance	NOUN
ftr-422	610	18	):	):	PUNCT
ftr-422	610	19	(	(	PUNCT
ftr-422	610	20	i	i	NOUN
ftr-422	610	21	)	)	PUNCT
ftr-422	610	22	mandatorily	mandatorily	ADV
ftr-422	610	23	redeemable	redeemable	ADJ
ftr-422	610	24	financial	financial	ADJ
ftr-422	610	25	instruments	instrument	NOUN
ftr-422	610	26	;	;	PUNCT
ftr-422	610	27	(	(	PUNCT
ftr-422	610	28	ii	ii	NOUN
ftr-422	610	29	)	)	PUNCT
ftr-422	610	30	an138	an138	NOUN
ftr-422	610	31	obligation	obligation	NOUN
ftr-422	610	32	to	to	PART
ftr-422	610	33	repurchase	repurchase	VERB
ftr-422	610	34	the	the	DET
ftr-422	610	35	issuer	issuer	NOUN
ftr-422	610	36	’s	’s	PART
ftr-422	610	37	equity	equity	NOUN
ftr-422	610	38	shares	share	NOUN
ftr-422	610	39	by	by	ADP
ftr-422	610	40	transferring	transfer	VERB
ftr-422	610	41	assets	asset	NOUN
ftr-422	610	42	;	;	PUNCT
ftr-422	610	43	and139	and139	PROPN
ftr-422	610	44	133	133	NUM
ftr-422	610	45	.	.	PUNCT
ftr-422	611	1	i	i	PRON
ftr-422	611	2	d.	d.	PROPN
ftr-422	611	3	,	,	PUNCT
ftr-422	611	4	¶	¶	PROPN
ftr-422	611	5	25	25	NUM
ftr-422	611	6	.	.	PUNCT
ftr-422	611	7	134	134	NUM
ftr-422	611	8	.	.	PUNCT
ftr-422	612	1	i	i	PRON
ftr-422	612	2	d.	d.	PROPN
ftr-422	612	3	,	,	PUNCT
ftr-422	612	4	¶	¶	PROPN
ftr-422	612	5	49	49	NUM
ftr-422	612	6	.	.	PUNCT
ftr-422	613	1	135	135	NUM
ftr-422	613	2	.	.	PUNCT
ftr-422	614	1	fas	fas	PROPN
ftr-422	614	2	150	150	NUM
ftr-422	614	3	,	,	PUNCT
ftr-422	614	4	supra	supra	NOUN
ftr-422	614	5	note	note	NOUN
ftr-422	614	6	102	102	NUM
ftr-422	614	7	.	.	X
ftr-422	615	1	136	136	NUM
ftr-422	615	2	.	.	PUNCT
ftr-422	616	1	i	i	PRON
ftr-422	616	2	d.	d.	PROPN
ftr-422	616	3	,	,	PUNCT
ftr-422	616	4	¶	¶	PROPN
ftr-422	616	5	b2	b2	NOUN
ftr-422	616	6	.	.	PUNCT
ftr-422	616	7	137	137	NUM
ftr-422	616	8	.	.	PUNCT
ftr-422	617	1	fas	fas	NOUN
ftr-422	617	2	150	150	NUM
ftr-422	617	3	does	do	AUX
ftr-422	617	4	not	not	PART
ftr-422	617	5	apply	apply	VERB
ftr-422	617	6	to	to	ADP
ftr-422	617	7	(	(	PUNCT
ftr-422	617	8	i	i	NOUN
ftr-422	617	9	)	)	PUNCT
ftr-422	617	10	features	feature	VERB
ftr-422	617	11	that	that	PRON
ftr-422	617	12	are	be	AUX
ftr-422	617	13	embedded	embed	VERB
ftr-422	617	14	in	in	ADP
ftr-422	617	15	a	a	DET
ftr-422	617	16	financial	financial	ADJ
ftr-422	617	17	instrument	instrument	NOUN
ftr-422	617	18	,	,	PUNCT
ftr-422	617	19	such	such	ADJ
ftr-422	617	20	as	as	ADP
ftr-422	617	21	conversion	conversion	NOUN
ftr-422	617	22	and	and	CCONJ
ftr-422	617	23	conditional	conditional	ADJ
ftr-422	617	24	redemption	redemption	NOUN
ftr-422	617	25	features	feature	NOUN
ftr-422	617	26	,	,	PUNCT
ftr-422	617	27	which	which	PRON
ftr-422	617	28	do	do	AUX
ftr-422	617	29	not	not	PART
ftr-422	617	30	constitute	constitute	VERB
ftr-422	617	31	derivatives	derivative	NOUN
ftr-422	617	32	in	in	ADP
ftr-422	617	33	their	their	PRON
ftr-422	617	34	entirety	entirety	NOUN
ftr-422	617	35	,	,	PUNCT
ftr-422	617	36	and	and	CCONJ
ftr-422	617	37	(	(	PUNCT
ftr-422	617	38	ii	ii	NOUN
ftr-422	617	39	)	)	PUNCT
ftr-422	617	40	convertible	convertible	ADJ
ftr-422	617	41	bonds	bond	NOUN
ftr-422	617	42	,	,	PUNCT
ftr-422	617	43	puttable	puttable	ADJ
ftr-422	617	44	stock	stock	NOUN
ftr-422	617	45	,	,	PUNCT
ftr-422	617	46	or	or	CCONJ
ftr-422	617	47	other	other	ADJ
ftr-422	617	48	outstanding	outstanding	ADJ
ftr-422	617	49	shares	share	NOUN
ftr-422	617	50	that	that	PRON
ftr-422	617	51	are	be	AUX
ftr-422	617	52	conditionally	conditionally	ADV
ftr-422	617	53	redeemable	redeemable	ADJ
ftr-422	617	54	.	.	PUNCT
ftr-422	618	1	i	i	PRON
ftr-422	618	2	d.	d.	PROPN
ftr-422	618	3	,	,	PUNCT
ftr-422	618	4	¶	¶	PROPN
ftr-422	618	5	16	16	NUM
ftr-422	618	6	-	-	SYM
ftr-422	618	7	17	17	NUM
ftr-422	618	8	pg	pg	NOUN
ftr-422	618	9	.	.	PROPN
ftr-422	619	1	5	5	NUM
ftr-422	619	2	.	.	NUM
ftr-422	619	3	138	138	NUM
ftr-422	619	4	.	.	PUNCT
ftr-422	620	1	i	i	PRON
ftr-422	620	2	d.	d.	PROPN
ftr-422	620	3	,	,	PUNCT
ftr-422	620	4	¶	¶	PROPN
ftr-422	620	5	b20	b20	X
ftr-422	620	6	.	.	PUNCT
ftr-422	621	1	139	139	NUM
ftr-422	621	2	.	.	PUNCT
ftr-422	622	1	an	an	DET
ftr-422	622	2	instrument	instrument	NOUN
ftr-422	622	3	,	,	PUNCT
ftr-422	622	4	other	other	ADJ
ftr-422	622	5	than	than	ADP
ftr-422	622	6	stock	stock	NOUN
ftr-422	622	7	,	,	PUNCT
ftr-422	622	8	that	that	SCONJ
ftr-422	622	9	,	,	PUNCT
ftr-422	622	10	at	at	ADP
ftr-422	622	11	issuance	issuance	NOUN
ftr-422	622	12	,	,	PUNCT
ftr-422	622	13	embodies	embody	VERB
ftr-422	622	14	an	an	DET
ftr-422	622	15	obliga	obliga	PROPN
ftr-422	622	16	-	-	PUNCT
ftr-422	622	17	tion	tion	NOUN
ftr-422	622	18	to	to	PART
ftr-422	622	19	repurchase	repurchase	VERB
ftr-422	622	20	the	the	DET
ftr-422	622	21	issuer	issuer	NOUN
ftr-422	622	22	’s	’s	PART
ftr-422	622	23	equity	equity	NOUN
ftr-422	622	24	shares	share	NOUN
ftr-422	622	25	,	,	PUNCT
ftr-422	622	26	or	or	CCONJ
ftr-422	622	27	is	be	AUX
ftr-422	622	28	indexed	index	VERB
ftr-422	622	29	to	to	ADP
ftr-422	622	30	such	such	DET
ftr-422	622	31	an	an	DET
ftr-422	622	32	obligation	obligation	NOUN
ftr-422	622	33	,	,	PUNCT
ftr-422	622	34	and	and	CCONJ
ftr-422	622	35	that	that	PRON
ftr-422	622	36	requires	require	VERB
ftr-422	622	37	or	or	CCONJ
ftr-422	622	38	may	may	AUX
ftr-422	622	39	require	require	VERB
ftr-422	622	40	the	the	DET
ftr-422	622	41	issuer	issuer	NOUN
ftr-422	622	42	to	to	PART
ftr-422	622	43	settle	settle	VERB
ftr-422	622	44	the	the	DET
ftr-422	622	45	obligation	obligation	NOUN
ftr-422	622	46	by	by	ADP
ftr-422	622	47	transferring	transfer	VERB
ftr-422	622	48	assets	asset	NOUN
ftr-422	622	49	(	(	PUNCT
ftr-422	622	50	e.g.	e.g.	ADV
ftr-422	622	51	,	,	PUNCT
ftr-422	622	52	forward	forward	ADJ
ftr-422	622	53	purchase	purchase	NOUN
ftr-422	622	54	contracts	contract	NOUN
ftr-422	622	55	and	and	CCONJ
ftr-422	622	56	written	write	VERB
ftr-422	622	57	put	put	VERB
ftr-422	622	58	options	option	NOUN
ftr-422	622	59	on	on	ADP
ftr-422	622	60	the	the	DET
ftr-422	622	61	issuer	issuer	NOUN
ftr-422	622	62	’s	’s	PART
ftr-422	622	63	stock	stock	NOUN
ftr-422	622	64	,	,	PUNCT
ftr-422	622	65	that	that	PRON
ftr-422	622	66	are	be	AUX
ftr-422	622	67	to	to	PART
ftr-422	622	68	be	be	AUX
ftr-422	622	69	physically	physically	ADV
ftr-422	622	70	settled	settle	VERB
ftr-422	622	71	or	or	CCONJ
ftr-422	622	72	net	net	ADJ
ftr-422	622	73	cash	cash	NOUN
ftr-422	622	74	settled	settle	VERB
ftr-422	622	75	)	)	PUNCT
ftr-422	622	76	.	.	PUNCT
ftr-422	623	1	such	such	ADJ
ftr-422	623	2	contracts	contract	NOUN
ftr-422	623	3	constitute	constitute	VERB
ftr-422	623	4	liabilities	liability	NOUN
ftr-422	623	5	because	because	SCONJ
ftr-422	623	6	they	they	PRON
ftr-422	623	7	(	(	PUNCT
ftr-422	623	8	i	i	NOUN
ftr-422	623	9	)	)	PUNCT
ftr-422	623	10	embody	embody	VERB
ftr-422	623	11	an	an	DET
ftr-422	623	12	unconditional	unconditional	ADJ
ftr-422	623	13	obligation	obligation	NOUN
ftr-422	623	14	to	to	PART
ftr-422	623	15	repurchase	repurchase	VERB
ftr-422	623	16	the	the	DET
ftr-422	623	17	issuer	issuer	NOUN
ftr-422	623	18	’s	’s	PART
ftr-422	623	19	stock	stock	NOUN
ftr-422	623	20	(	(	PUNCT
ftr-422	623	21	or	or	CCONJ
ftr-422	623	22	instruments	instrument	NOUN
ftr-422	623	23	that	that	PRON
ftr-422	623	24	are	be	AUX
ftr-422	623	25	indexed	index	VERB
ftr-422	623	26	to	to	ADP
ftr-422	623	27	such	such	DET
ftr-422	623	28	an	an	DET
ftr-422	623	29	obligation	obligation	NOUN
ftr-422	623	30	)	)	PUNCT
ftr-422	623	31	and	and	CCONJ
ftr-422	623	32	(	(	PUNCT
ftr-422	623	33	ii	ii	NOUN
ftr-422	623	34	)	)	PUNCT
ftr-422	623	35	require	require	VERB
ftr-422	623	36	or	or	CCONJ
ftr-422	623	37	may	may	AUX
ftr-422	623	38	require	require	VERB
ftr-422	623	39	the	the	DET
ftr-422	623	40	issuer	issuer	NOUN
ftr-422	623	41	to	to	PART
ftr-422	623	42	settle	settle	VERB
ftr-422	623	43	the	the	DET
ftr-422	623	44	obligation	obligation	NOUN
ftr-422	623	45	by	by	ADP
ftr-422	623	46	transferring	transfer	VERB
ftr-422	623	47	assets	asset	NOUN
ftr-422	623	48	.	.	PUNCT
ftr-422	624	1	i	i	PRON
ftr-422	624	2	d.	d.	PROPN
ftr-422	624	3	,	,	PUNCT
ftr-422	624	4	¶	¶	PROPN
ftr-422	624	5	11	11	NUM
ftr-422	624	6	,	,	PUNCT
ftr-422	624	7	b26	b26	NOUN
ftr-422	624	8	-	-	PUNCT
ftr-422	624	9	b29	b29	NOUN
ftr-422	624	10	.	.	PUNCT
ftr-422	625	1	2004	2004	NUM
ftr-422	625	2	]	]	PUNCT
ftr-422	625	3	book	book	NOUN
ftr-422	625	4	tax	tax	NOUN
ftr-422	625	5	conformity	conformity	NOUN
ftr-422	625	6	for	for	ADP
ftr-422	625	7	financial	financial	ADJ
ftr-422	625	8	instruments	instrument	NOUN
ftr-422	625	9	705	705	NUM
ftr-422	625	10	(	(	PUNCT
ftr-422	625	11	iii	iii	NOUN
ftr-422	625	12	)	)	PUNCT
ftr-422	625	13	an	an	DET
ftr-422	625	14	obligations	obligation	NOUN
ftr-422	625	15	to	to	PART
ftr-422	625	16	issue	issue	VERB
ftr-422	625	17	a	a	DET
ftr-422	625	18	variable	variable	ADJ
ftr-422	625	19	number	number	NOUN
ftr-422	625	20	of	of	ADP
ftr-422	625	21	shares	share	NOUN
ftr-422	625	22	.	.	PUNCT
ftr-422	626	1	while	while	SCONJ
ftr-422	626	2	fas	fas	PROPN
ftr-422	626	3	150140	150140	NUM
ftr-422	626	4	determines	determine	VERB
ftr-422	626	5	that	that	PRON
ftr-422	626	6	all	all	DET
ftr-422	626	7	three	three	NUM
ftr-422	626	8	instruments	instrument	NOUN
ftr-422	626	9	should	should	AUX
ftr-422	626	10	be	be	AUX
ftr-422	626	11	classified	classify	VERB
ftr-422	626	12	as	as	ADP
ftr-422	626	13	liabilities	liability	NOUN
ftr-422	626	14	and	and	CCONJ
ftr-422	626	15	not	not	PART
ftr-422	626	16	equity	equity	NOUN
ftr-422	626	17	,	,	PUNCT
ftr-422	626	18	only	only	ADV
ftr-422	626	19	the	the	DET
ftr-422	626	20	first	first	ADJ
ftr-422	626	21	one	one	NUM
ftr-422	626	22	could	could	AUX
ftr-422	626	23	be	be	AUX
ftr-422	626	24	viewed	view	VERB
ftr-422	626	25	as	as	ADP
ftr-422	626	26	equivalent	equivalent	ADJ
ftr-422	626	27	to	to	PART
ftr-422	626	28	indebtedness.141	indebtedness.141	VERB
ftr-422	626	29	mandatorily	mandatorily	ADV
ftr-422	626	30	redeemable	redeemable	ADJ
ftr-422	626	31	financial	financial	ADJ
ftr-422	626	32	instruments	instrument	NOUN
ftr-422	626	33	are	be	AUX
ftr-422	626	34	instruments	instrument	NOUN
ftr-422	626	35	issued	issue	VERB
ftr-422	626	36	in	in	ADP
ftr-422	626	37	the	the	DET
ftr-422	626	38	form	form	NOUN
ftr-422	626	39	of	of	ADP
ftr-422	626	40	shares	share	NOUN
ftr-422	626	41	that	that	PRON
ftr-422	626	42	embody	embody	VERB
ftr-422	626	43	an	an	DET
ftr-422	626	44	unconditional	unconditional	ADJ
ftr-422	626	45	obligation	obligation	NOUN
ftr-422	626	46	requiring	require	VERB
ftr-422	626	47	the	the	DET
ftr-422	626	48	issuer	issuer	NOUN
ftr-422	626	49	to	to	PART
ftr-422	626	50	redeem	redeem	VERB
ftr-422	626	51	it	it	PRON
ftr-422	626	52	by	by	ADP
ftr-422	626	53	transferring	transfer	VERB
ftr-422	626	54	its	its	PRON
ftr-422	626	55	assets	asset	NOUN
ftr-422	626	56	at	at	ADP
ftr-422	626	57	a	a	DET
ftr-422	626	58	specified	specified	ADJ
ftr-422	626	59	or	or	CCONJ
ftr-422	626	60	determinable	determinable	ADJ
ftr-422	626	61	date	date	NOUN
ftr-422	626	62	(	(	PUNCT
ftr-422	626	63	or	or	CCONJ
ftr-422	626	64	dates	date	NOUN
ftr-422	626	65	)	)	PUNCT
ftr-422	626	66	or	or	CCONJ
ftr-422	626	67	upon	upon	SCONJ
ftr-422	626	68	an	an	DET
ftr-422	626	69	event	event	NOUN
ftr-422	626	70	that	that	PRON
ftr-422	626	71	is	be	AUX
ftr-422	626	72	certain	certain	ADJ
ftr-422	626	73	to	to	PART
ftr-422	626	74	occur	occur	VERB
ftr-422	626	75	.	.	PUNCT
ftr-422	627	1	such	such	ADJ
ftr-422	627	2	instruments	instrument	NOUN
ftr-422	627	3	are142	are142	PROPN
ftr-422	627	4	classified	classify	VERB
ftr-422	627	5	as	as	ADP
ftr-422	627	6	liabilities	liability	NOUN
ftr-422	627	7	under	under	ADP
ftr-422	627	8	fas	fas	NOUN
ftr-422	627	9	150	150	NUM
ftr-422	627	10	,	,	PUNCT
ftr-422	627	11	although	although	SCONJ
ftr-422	627	12	in	in	ADP
ftr-422	627	13	form	form	NOUN
ftr-422	627	14	they	they	PRON
ftr-422	627	15	are	be	AUX
ftr-422	627	16	equity	equity	NOUN
ftr-422	627	17	,	,	PUNCT
ftr-422	627	18	because	because	SCONJ
ftr-422	627	19	they	they	PRON
ftr-422	627	20	:	:	PUNCT
ftr-422	627	21	(	(	PUNCT
ftr-422	627	22	i	i	NOUN
ftr-422	627	23	)	)	PUNCT
ftr-422	627	24	embody	embody	VERB
ftr-422	627	25	a	a	DET
ftr-422	627	26	current	current	ADJ
ftr-422	627	27	obligation	obligation	NOUN
ftr-422	627	28	that	that	PRON
ftr-422	627	29	entails	entail	VERB
ftr-422	627	30	settlement	settlement	NOUN
ftr-422	627	31	by	by	ADP
ftr-422	627	32	future	future	ADJ
ftr-422	627	33	transfer	transfer	NOUN
ftr-422	627	34	of	of	ADP
ftr-422	627	35	assets	asset	NOUN
ftr-422	627	36	at	at	ADP
ftr-422	627	37	a	a	DET
ftr-422	627	38	specified	specified	ADJ
ftr-422	627	39	or	or	CCONJ
ftr-422	627	40	determinable	determinable	VERB
ftr-422	627	41	date	date	NOUN
ftr-422	627	42	or	or	CCONJ
ftr-422	627	43	on	on	ADP
ftr-422	627	44	occurrence	occurrence	NOUN
ftr-422	627	45	of	of	ADP
ftr-422	627	46	a	a	DET
ftr-422	627	47	specified	specified	ADJ
ftr-422	627	48	event	event	NOUN
ftr-422	627	49	;	;	PUNCT
ftr-422	627	50	(	(	PUNCT
ftr-422	627	51	ii	ii	NOUN
ftr-422	627	52	)	)	PUNCT
ftr-422	627	53	provide	provide	VERB
ftr-422	627	54	the	the	DET
ftr-422	627	55	issuer	issuer	NOUN
ftr-422	627	56	with	with	ADP
ftr-422	627	57	no	no	DET
ftr-422	627	58	discretion	discretion	NOUN
ftr-422	627	59	to	to	PART
ftr-422	627	60	avoid	avoid	VERB
ftr-422	627	61	a	a	DET
ftr-422	627	62	future	future	ADJ
ftr-422	627	63	sacrifice	sacrifice	NOUN
ftr-422	627	64	of	of	ADP
ftr-422	627	65	assets	asset	NOUN
ftr-422	627	66	;	;	PUNCT
ftr-422	627	67	and	and	CCONJ
ftr-422	627	68	(	(	PUNCT
ftr-422	627	69	iii	iii	X
ftr-422	627	70	)	)	PUNCT
ftr-422	627	71	result	result	NOUN
ftr-422	627	72	from	from	ADP
ftr-422	627	73	a	a	DET
ftr-422	627	74	transaction	transaction	NOUN
ftr-422	627	75	–	–	PUNCT
ftr-422	627	76	the	the	DET
ftr-422	627	77	issuance	issuance	NOUN
ftr-422	627	78	of	of	ADP
ftr-422	627	79	the	the	DET
ftr-422	627	80	instrument	instrument	NOUN
ftr-422	627	81	–	–	PUNCT
ftr-422	627	82	that	that	PRON
ftr-422	627	83	has	have	AUX
ftr-422	627	84	already	already	ADV
ftr-422	627	85	happened	happen	VERB
ftr-422	627	86	.	.	PUNCT
ftr-422	628	1	although	although	SCONJ
ftr-422	628	2	fas	fas	PROPN
ftr-422	628	3	150	150	NUM
ftr-422	628	4	did	do	AUX
ftr-422	628	5	not	not	PART
ftr-422	628	6	specifically	specifically	ADV
ftr-422	628	7	state	state	VERB
ftr-422	628	8	that	that	SCONJ
ftr-422	628	9	such	such	ADJ
ftr-422	628	10	instruments	instrument	NOUN
ftr-422	628	11	constitute	constitute	VERB
ftr-422	628	12	“	"	PUNCT
ftr-422	628	13	indebtedness	indebtedness	NOUN
ftr-422	628	14	,	,	PUNCT
ftr-422	628	15	”	"	PUNCT
ftr-422	628	16	it	it	PRON
ftr-422	628	17	did	do	VERB
ftr-422	628	18	state	state	NOUN
ftr-422	628	19	that	that	SCONJ
ftr-422	628	20	payments	payment	NOUN
ftr-422	628	21	or	or	CCONJ
ftr-422	628	22	accrual	accrual	ADJ
ftr-422	628	23	of	of	ADP
ftr-422	628	24	“	"	PUNCT
ftr-422	628	25	dividends	dividend	NOUN
ftr-422	628	26	”	"	PUNCT
ftr-422	628	27	payable	payable	ADJ
ftr-422	628	28	to	to	ADP
ftr-422	628	29	holders	holder	NOUN
ftr-422	628	30	are	be	AUX
ftr-422	628	31	reported	report	VERB
ftr-422	628	32	as	as	ADP
ftr-422	628	33	interest	interest	NOUN
ftr-422	628	34	costs.143	costs.143	NOUN
ftr-422	628	35	140	140	NUM
ftr-422	628	36	.	.	PUNCT
ftr-422	629	1	an	an	DET
ftr-422	629	2	instrument	instrument	NOUN
ftr-422	629	3	that	that	PRON
ftr-422	629	4	embodies	embody	VERB
ftr-422	629	5	an	an	DET
ftr-422	629	6	unconditional	unconditional	ADJ
ftr-422	629	7	obligation	obligation	NOUN
ftr-422	629	8	,	,	PUNCT
ftr-422	629	9	or	or	CCONJ
ftr-422	629	10	a	a	DET
ftr-422	629	11	financial	financial	ADJ
ftr-422	629	12	instrument	instrument	NOUN
ftr-422	629	13	other	other	ADJ
ftr-422	629	14	than	than	ADP
ftr-422	629	15	an	an	DET
ftr-422	629	16	outstanding	outstanding	ADJ
ftr-422	629	17	share	share	NOUN
ftr-422	629	18	that	that	PRON
ftr-422	629	19	embodies	embody	VERB
ftr-422	629	20	a	a	DET
ftr-422	629	21	conditional	conditional	ADJ
ftr-422	629	22	obligation	obligation	NOUN
ftr-422	629	23	,	,	PUNCT
ftr-422	629	24	that	that	SCONJ
ftr-422	629	25	the	the	DET
ftr-422	629	26	issuer	issuer	NOUN
ftr-422	629	27	must	must	AUX
ftr-422	629	28	or	or	CCONJ
ftr-422	629	29	may	may	AUX
ftr-422	629	30	settle	settle	VERB
ftr-422	629	31	by	by	ADP
ftr-422	629	32	issuing	issue	VERB
ftr-422	629	33	a	a	DET
ftr-422	629	34	variable	variable	ADJ
ftr-422	629	35	number	number	NOUN
ftr-422	629	36	of	of	ADP
ftr-422	629	37	its	its	PRON
ftr-422	629	38	equity	equity	NOUN
ftr-422	629	39	shares	share	NOUN
ftr-422	629	40	,	,	PUNCT
ftr-422	629	41	if	if	SCONJ
ftr-422	629	42	,	,	PUNCT
ftr-422	629	43	at	at	ADP
ftr-422	629	44	inception	inception	NOUN
ftr-422	629	45	,	,	PUNCT
ftr-422	629	46	the	the	DET
ftr-422	629	47	monetary	monetary	ADJ
ftr-422	629	48	value	value	NOUN
ftr-422	629	49	of	of	ADP
ftr-422	629	50	the	the	DET
ftr-422	629	51	obligation	obligation	NOUN
ftr-422	629	52	is	be	AUX
ftr-422	629	53	based	base	VERB
ftr-422	629	54	solely	solely	ADV
ftr-422	629	55	or	or	CCONJ
ftr-422	629	56	predominantly	predominantly	ADV
ftr-422	629	57	on	on	ADP
ftr-422	629	58	any	any	PRON
ftr-422	629	59	of	of	ADP
ftr-422	629	60	the	the	DET
ftr-422	629	61	following	following	NOUN
ftr-422	629	62	:	:	PUNCT
ftr-422	629	63	(	(	PUNCT
ftr-422	629	64	i	i	NOUN
ftr-422	629	65	)	)	PUNCT
ftr-422	629	66	a	a	DET
ftr-422	629	67	fixed	fix	VERB
ftr-422	629	68	monetary	monetary	ADJ
ftr-422	629	69	amount	amount	NOUN
ftr-422	629	70	known	know	VERB
ftr-422	629	71	at	at	ADP
ftr-422	629	72	inception	inception	NOUN
ftr-422	629	73	(	(	PUNCT
ftr-422	629	74	e.g	e.g	PRON
ftr-422	629	75	forward	forward	ADJ
ftr-422	629	76	contract	contract	NOUN
ftr-422	629	77	to	to	PART
ftr-422	629	78	issue	issue	VERB
ftr-422	629	79	a	a	DET
ftr-422	629	80	variable	variable	ADJ
ftr-422	629	81	number	number	NOUN
ftr-422	629	82	of	of	ADP
ftr-422	629	83	shares	share	NOUN
ftr-422	629	84	so	so	SCONJ
ftr-422	629	85	that	that	SCONJ
ftr-422	629	86	the	the	DET
ftr-422	629	87	value	value	NOUN
ftr-422	629	88	to	to	PART
ftr-422	629	89	be	be	AUX
ftr-422	629	90	issued	issue	VERB
ftr-422	629	91	is	be	AUX
ftr-422	629	92	pre	pre	ADJ
ftr-422	629	93	-	-	ADJ
ftr-422	629	94	determined	determined	ADJ
ftr-422	629	95	and	and	CCONJ
ftr-422	629	96	not	not	PART
ftr-422	629	97	subject	subject	ADJ
ftr-422	629	98	to	to	ADP
ftr-422	629	99	changes	change	NOUN
ftr-422	629	100	in	in	ADP
ftr-422	629	101	the	the	DET
ftr-422	629	102	stock	stock	NOUN
ftr-422	629	103	’s	’s	PART
ftr-422	629	104	value	value	NOUN
ftr-422	629	105	)	)	PUNCT
ftr-422	629	106	;	;	PUNCT
ftr-422	629	107	(	(	PUNCT
ftr-422	629	108	ii	ii	NOUN
ftr-422	629	109	)	)	PUNCT
ftr-422	629	110	variations	variation	NOUN
ftr-422	629	111	in	in	ADP
ftr-422	629	112	something	something	PRON
ftr-422	629	113	other	other	ADJ
ftr-422	629	114	than	than	ADP
ftr-422	629	115	the	the	DET
ftr-422	629	116	fair	fair	ADJ
ftr-422	629	117	value	value	NOUN
ftr-422	629	118	of	of	ADP
ftr-422	629	119	the	the	DET
ftr-422	629	120	issuer	issuer	NOUN
ftr-422	629	121	’s	’s	PART
ftr-422	629	122	equity	equity	NOUN
ftr-422	629	123	shares	share	NOUN
ftr-422	629	124	(	(	PUNCT
ftr-422	629	125	e.g.	e.g.	ADV
ftr-422	629	126	,	,	PUNCT
ftr-422	629	127	a	a	DET
ftr-422	629	128	financial	financial	ADJ
ftr-422	629	129	instrument	instrument	NOUN
ftr-422	629	130	indexed	index	VERB
ftr-422	629	131	to	to	ADP
ftr-422	629	132	the	the	DET
ftr-422	629	133	s&p	s&p	PROPN
ftr-422	629	134	500	500	NUM
ftr-422	629	135	and	and	CCONJ
ftr-422	629	136	settleable	settleable	ADJ
ftr-422	629	137	with	with	ADP
ftr-422	629	138	a	a	DET
ftr-422	629	139	variable	variable	ADJ
ftr-422	629	140	number	number	NOUN
ftr-422	629	141	of	of	ADP
ftr-422	629	142	the	the	DET
ftr-422	629	143	issuer	issuer	NOUN
ftr-422	629	144	’s	’s	PART
ftr-422	629	145	equity	equity	NOUN
ftr-422	629	146	shares	share	NOUN
ftr-422	629	147	)	)	PUNCT
ftr-422	629	148	;	;	PUNCT
ftr-422	629	149	or	or	CCONJ
ftr-422	629	150	(	(	PUNCT
ftr-422	629	151	iii	iii	X
ftr-422	629	152	)	)	PUNCT
ftr-422	629	153	variations	variation	NOUN
ftr-422	629	154	inversely	inversely	ADV
ftr-422	629	155	related	relate	VERB
ftr-422	629	156	to	to	ADP
ftr-422	629	157	changes	change	NOUN
ftr-422	629	158	in	in	ADP
ftr-422	629	159	the	the	DET
ftr-422	629	160	fair	fair	ADJ
ftr-422	629	161	value	value	NOUN
ftr-422	629	162	of	of	ADP
ftr-422	629	163	the	the	DET
ftr-422	629	164	issuer	issuer	NOUN
ftr-422	629	165	’s	’s	PART
ftr-422	629	166	equity	equity	NOUN
ftr-422	629	167	shares	share	NOUN
ftr-422	629	168	,	,	PUNCT
ftr-422	629	169	for	for	ADP
ftr-422	629	170	example	example	NOUN
ftr-422	629	171	,	,	PUNCT
ftr-422	629	172	a	a	DET
ftr-422	629	173	written	write	VERB
ftr-422	629	174	put	put	NOUN
ftr-422	629	175	option	option	NOUN
ftr-422	629	176	that	that	PRON
ftr-422	629	177	could	could	AUX
ftr-422	629	178	be	be	AUX
ftr-422	629	179	net	net	ADJ
ftr-422	629	180	share	share	NOUN
ftr-422	629	181	settled	settle	VERB
ftr-422	629	182	.	.	PUNCT
ftr-422	630	1	although	although	SCONJ
ftr-422	630	2	this	this	DET
ftr-422	630	3	type	type	NOUN
ftr-422	630	4	of	of	ADP
ftr-422	630	5	instrument	instrument	NOUN
ftr-422	630	6	does	do	AUX
ftr-422	630	7	not	not	PART
ftr-422	630	8	satisfy	satisfy	VERB
ftr-422	630	9	the	the	DET
ftr-422	630	10	definition	definition	NOUN
ftr-422	630	11	of	of	ADP
ftr-422	630	12	“	"	PUNCT
ftr-422	630	13	liabilities	liability	NOUN
ftr-422	630	14	”	"	PUNCT
ftr-422	630	15	under	under	ADP
ftr-422	630	16	sfac	sfac	NOUN
ftr-422	630	17	no	no	INTJ
ftr-422	630	18	.	.	NOUN
ftr-422	630	19	6	6	NUM
ftr-422	630	20	,	,	PUNCT
ftr-422	630	21	the	the	DET
ftr-422	630	22	relationship	relationship	NOUN
ftr-422	630	23	between	between	ADP
ftr-422	630	24	the	the	DET
ftr-422	630	25	parties	party	NOUN
ftr-422	630	26	constitutes	constitute	VERB
ftr-422	630	27	debtor	debtor	NOUN
ftr-422	630	28	-	-	PUNCT
ftr-422	630	29	creditor	creditor	NOUN
ftr-422	630	30	relationship	relationship	NOUN
ftr-422	630	31	and	and	CCONJ
ftr-422	630	32	,	,	PUNCT
ftr-422	630	33	therefore	therefore	ADV
ftr-422	630	34	,	,	PUNCT
ftr-422	630	35	if	if	SCONJ
ftr-422	630	36	the	the	DET
ftr-422	630	37	above	above	ADJ
ftr-422	630	38	requirements	requirement	NOUN
ftr-422	630	39	are	be	AUX
ftr-422	630	40	met	meet	VERB
ftr-422	630	41	,	,	PUNCT
ftr-422	630	42	they	they	PRON
ftr-422	630	43	are	be	AUX
ftr-422	630	44	classified	classify	VERB
ftr-422	630	45	as	as	ADP
ftr-422	630	46	liabilities	liability	NOUN
ftr-422	630	47	under	under	ADP
ftr-422	630	48	fas	fas	NOUN
ftr-422	630	49	150	150	NUM
ftr-422	630	50	.	.	PUNCT
ftr-422	631	1	i	i	PRON
ftr-422	631	2	d.	d.	PROPN
ftr-422	631	3	,	,	PUNCT
ftr-422	631	4	¶	¶	PROPN
ftr-422	631	5	a22	a22	PROPN
ftr-422	631	6	b32	b32	PROPN
ftr-422	631	7	.	.	PROPN
ftr-422	631	8	141	141	NUM
ftr-422	631	9	.	.	PUNCT
ftr-422	632	1	the	the	DET
ftr-422	632	2	second	second	ADJ
ftr-422	632	3	and	and	CCONJ
ftr-422	632	4	third	third	ADJ
ftr-422	632	5	types	type	NOUN
ftr-422	632	6	of	of	ADP
ftr-422	632	7	instruments	instrument	NOUN
ftr-422	632	8	do	do	AUX
ftr-422	632	9	not	not	PART
ftr-422	632	10	constitute	constitute	VERB
ftr-422	632	11	indebtedness	indebtedness	NOUN
ftr-422	632	12	but	but	CCONJ
ftr-422	632	13	rather	rather	ADV
ftr-422	632	14	constitute	constitute	VERB
ftr-422	632	15	derivatives	derivative	NOUN
ftr-422	632	16	.	.	PUNCT
ftr-422	633	1	142	142	NUM
ftr-422	633	2	.	.	PUNCT
ftr-422	634	1	see	see	VERB
ftr-422	634	2	fas	fas	PROPN
ftr-422	634	3	150	150	NUM
ftr-422	634	4	,	,	PUNCT
ftr-422	634	5	appendix	appendix	VERB
ftr-422	634	6	d1	d1	NOUN
ftr-422	634	7	.	.	PUNCT
ftr-422	635	1	an	an	DET
ftr-422	635	2	example	example	NOUN
ftr-422	635	3	of	of	ADP
ftr-422	635	4	such	such	DET
ftr-422	635	5	an	an	DET
ftr-422	635	6	instrument	instrument	NOUN
ftr-422	635	7	is	be	AUX
ftr-422	635	8	a	a	DET
ftr-422	635	9	trust	trust	NOUN
ftr-422	635	10	preferred	preferred	ADJ
ftr-422	635	11	security	security	NOUN
ftr-422	635	12	issued	issue	VERB
ftr-422	635	13	in	in	ADP
ftr-422	635	14	the	the	DET
ftr-422	635	15	following	follow	VERB
ftr-422	635	16	manner	manner	NOUN
ftr-422	635	17	:	:	PUNCT
ftr-422	635	18	a	a	DET
ftr-422	635	19	trust	trust	NOUN
ftr-422	635	20	issues	issue	NOUN
ftr-422	635	21	preferred	prefer	VERB
ftr-422	635	22	securities	security	NOUN
ftr-422	635	23	to	to	ADP
ftr-422	635	24	outside	outside	ADJ
ftr-422	635	25	investors	investor	NOUN
ftr-422	635	26	and	and	CCONJ
ftr-422	635	27	uses	use	VERB
ftr-422	635	28	the	the	DET
ftr-422	635	29	proceeds	proceed	NOUN
ftr-422	635	30	to	to	PART
ftr-422	635	31	purchase	purchase	VERB
ftr-422	635	32	from	from	ADP
ftr-422	635	33	a	a	DET
ftr-422	635	34	financial	financial	ADJ
ftr-422	635	35	institution	institution	NOUN
ftr-422	635	36	an	an	DET
ftr-422	635	37	equivalent	equivalent	ADJ
ftr-422	635	38	amount	amount	NOUN
ftr-422	635	39	of	of	ADP
ftr-422	635	40	debentures	debenture	NOUN
ftr-422	635	41	having	having	AUX
ftr-422	635	42	stated	state	VERB
ftr-422	635	43	maturities	maturity	NOUN
ftr-422	635	44	.	.	PUNCT
ftr-422	636	1	the	the	DET
ftr-422	636	2	debentures	debenture	NOUN
ftr-422	636	3	are	be	AUX
ftr-422	636	4	the	the	DET
ftr-422	636	5	trust	trust	NOUN
ftr-422	636	6	’s	’s	PART
ftr-422	636	7	only	only	ADJ
ftr-422	636	8	assets	asset	NOUN
ftr-422	636	9	.	.	PUNCT
ftr-422	637	1	when	when	SCONJ
ftr-422	637	2	interest	interest	NOUN
ftr-422	637	3	payments	payment	NOUN
ftr-422	637	4	are	be	AUX
ftr-422	637	5	made	make	VERB
ftr-422	637	6	on	on	ADP
ftr-422	637	7	the	the	DET
ftr-422	637	8	debentures	debenture	NOUN
ftr-422	637	9	,	,	PUNCT
ftr-422	637	10	the	the	DET
ftr-422	637	11	trust	trust	NOUN
ftr-422	637	12	distributes	distribute	VERB
ftr-422	637	13	the	the	DET
ftr-422	637	14	cash	cash	NOUN
ftr-422	637	15	to	to	ADP
ftr-422	637	16	the	the	DET
ftr-422	637	17	preferred	preferred	ADJ
ftr-422	637	18	securities	security	NOUN
ftr-422	637	19	’	'	PUNCT
ftr-422	637	20	holders	holder	NOUN
ftr-422	637	21	.	.	PUNCT
ftr-422	638	1	the	the	DET
ftr-422	638	2	trust	trust	NOUN
ftr-422	638	3	preferred	preferred	ADJ
ftr-422	638	4	securities	security	NOUN
ftr-422	638	5	must	must	AUX
ftr-422	638	6	be	be	AUX
ftr-422	638	7	redeemed	redeem	VERB
ftr-422	638	8	upon	upon	SCONJ
ftr-422	638	9	the	the	DET
ftr-422	638	10	debentures	debenture	NOUN
ftr-422	638	11	’	'	PUNCT
ftr-422	638	12	maturity	maturity	NOUN
ftr-422	638	13	.	.	PUNCT
ftr-422	639	1	para	para	PROPN
ftr-422	639	2	a4	a4	PROPN
ftr-422	639	3	-	-	PUNCT
ftr-422	639	4	a5	a5	NOUN
ftr-422	639	5	.	.	PUNCT
ftr-422	640	1	143	143	NUM
ftr-422	640	2	.	.	PUNCT
ftr-422	641	1	i	i	PRON
ftr-422	641	2	d.	d.	PROPN
ftr-422	641	3	,	,	PUNCT
ftr-422	641	4	¶	¶	PROPN
ftr-422	641	5	a5	a5	PROPN
ftr-422	641	6	.	.	PUNCT
ftr-422	642	1	706	706	NUM
ftr-422	642	2	florida	florida	PROPN
ftr-422	642	3	tax	tax	NOUN
ftr-422	642	4	review	review	NOUN
ftr-422	642	5	[	[	X
ftr-422	642	6	vol.6:7	vol.6:7	NOUN
ftr-422	642	7	pursuant	pursuant	ADJ
ftr-422	642	8	to	to	ADP
ftr-422	642	9	fas	fas	PROPN
ftr-422	642	10	150	150	NUM
ftr-422	642	11	,	,	PUNCT
ftr-422	642	12	the	the	DET
ftr-422	642	13	most	most	ADV
ftr-422	642	14	important	important	ADJ
ftr-422	642	15	aspect	aspect	NOUN
ftr-422	642	16	of	of	ADP
ftr-422	642	17	a	a	DET
ftr-422	642	18	“	"	PUNCT
ftr-422	642	19	liability	liability	NOUN
ftr-422	642	20	”	"	PUNCT
ftr-422	642	21	is	be	AUX
ftr-422	642	22	the	the	DET
ftr-422	642	23	existence	existence	NOUN
ftr-422	642	24	of	of	ADP
ftr-422	642	25	an	an	DET
ftr-422	642	26	unconditional	unconditional	ADJ
ftr-422	642	27	“	"	PUNCT
ftr-422	642	28	obligation	obligation	NOUN
ftr-422	642	29	.	.	PUNCT
ftr-422	642	30	”	"	PUNCT
ftr-422	643	1	in	in	ADP
ftr-422	643	2	addition	addition	NOUN
ftr-422	643	3	,	,	PUNCT
ftr-422	643	4	to	to	PART
ftr-422	643	5	be	be	AUX
ftr-422	643	6	classified	classify	VERB
ftr-422	643	7	as	as	ADP
ftr-422	643	8	a144	a144	PROPN
ftr-422	643	9	liability	liability	NOUN
ftr-422	643	10	rather	rather	ADV
ftr-422	643	11	than	than	ADP
ftr-422	643	12	equity	equity	NOUN
ftr-422	643	13	,	,	PUNCT
ftr-422	643	14	an	an	DET
ftr-422	643	15	obligation	obligation	NOUN
ftr-422	643	16	must	must	AUX
ftr-422	643	17	not	not	PART
ftr-422	643	18	expose	expose	VERB
ftr-422	643	19	its	its	PRON
ftr-422	643	20	holder	holder	NOUN
ftr-422	643	21	to	to	ADP
ftr-422	643	22	certain	certain	ADJ
ftr-422	643	23	risks	risk	NOUN
ftr-422	643	24	and	and	CCONJ
ftr-422	643	25	benefits	benefit	NOUN
ftr-422	643	26	to	to	PART
ftr-422	643	27	which	which	PRON
ftr-422	643	28	an	an	DET
ftr-422	643	29	owner	owner	NOUN
ftr-422	643	30	of	of	ADP
ftr-422	643	31	equity	equity	NOUN
ftr-422	643	32	interests	interest	NOUN
ftr-422	643	33	is	be	AUX
ftr-422	643	34	normally	normally	ADV
ftr-422	643	35	exposed.145	exposed.145	ADJ
ftr-422	643	36	in	in	ADP
ftr-422	643	37	that	that	DET
ftr-422	643	38	respect	respect	NOUN
ftr-422	643	39	,	,	PUNCT
ftr-422	643	40	exposure	exposure	NOUN
ftr-422	643	41	to	to	ADP
ftr-422	643	42	changes	change	NOUN
ftr-422	643	43	in	in	ADP
ftr-422	643	44	the	the	DET
ftr-422	643	45	fair	fair	ADJ
ftr-422	643	46	value	value	NOUN
ftr-422	643	47	of	of	ADP
ftr-422	643	48	the	the	DET
ftr-422	643	49	issuer	issuer	NOUN
ftr-422	643	50	’s	’s	PART
ftr-422	643	51	stock	stock	NOUN
ftr-422	643	52	is	be	AUX
ftr-422	643	53	a	a	DET
ftr-422	643	54	characteristic	characteristic	NOUN
ftr-422	643	55	of	of	ADP
ftr-422	643	56	equity.146	equity.146	PROPN
ftr-422	643	57	both	both	PRON
ftr-422	643	58	accounting	account	VERB
ftr-422	643	59	and	and	CCONJ
ftr-422	643	60	tax	tax	NOUN
ftr-422	643	61	principles	principle	NOUN
ftr-422	643	62	,	,	PUNCT
ftr-422	643	63	in	in	ADP
ftr-422	643	64	attempting	attempt	VERB
ftr-422	643	65	to	to	PART
ftr-422	643	66	identify	identify	VERB
ftr-422	643	67	what	what	PRON
ftr-422	643	68	constitutes	constitute	VERB
ftr-422	643	69	indebtedness	indebtedness	NOUN
ftr-422	643	70	,	,	PUNCT
ftr-422	643	71	apply	apply	VERB
ftr-422	643	72	three	three	NUM
ftr-422	643	73	related	relate	VERB
ftr-422	643	74	but	but	CCONJ
ftr-422	643	75	distinct	distinct	ADJ
ftr-422	643	76	terms	term	NOUN
ftr-422	643	77	:	:	PUNCT
ftr-422	643	78	“	"	PUNCT
ftr-422	643	79	indebtedness	indebtedness	NOUN
ftr-422	643	80	,	,	PUNCT
ftr-422	643	81	”	"	PUNCT
ftr-422	643	82	“	"	PUNCT
ftr-422	643	83	liability	liability	NOUN
ftr-422	643	84	”	"	PUNCT
ftr-422	643	85	and	and	CCONJ
ftr-422	643	86	“	"	PUNCT
ftr-422	643	87	obligation	obligation	NOUN
ftr-422	643	88	.	.	PUNCT
ftr-422	643	89	”	"	PUNCT
ftr-422	644	1	the	the	DET
ftr-422	644	2	u.s	u.s	PROPN
ftr-422	644	3	.	.	PROPN
ftr-422	644	4	supreme	supreme	PROPN
ftr-422	644	5	court	court	PROPN
ftr-422	644	6	held	hold	VERB
ftr-422	644	7	in	in	ADP
ftr-422	644	8	deputy	deputy	NOUN
ftr-422	644	9	v.147	v.147	NOUN
ftr-422	644	10	dupont	dupont	NOUN
ftr-422	644	11	that	that	SCONJ
ftr-422	644	12	an	an	DET
ftr-422	644	13	obligation	obligation	NOUN
ftr-422	644	14	to	to	PART
ftr-422	644	15	return	return	VERB
ftr-422	644	16	borrowed	borrow	VERB
ftr-422	644	17	stock	stock	NOUN
ftr-422	644	18	pursuant	pursuant	ADJ
ftr-422	644	19	to	to	ADP
ftr-422	644	20	a	a	DET
ftr-422	644	21	securities148	securities148	PROPN
ftr-422	644	22	lending	lending	NOUN
ftr-422	644	23	arrangement	arrangement	NOUN
ftr-422	644	24	does	do	AUX
ftr-422	644	25	not	not	PART
ftr-422	644	26	constitute	constitute	VERB
ftr-422	644	27	“	"	PUNCT
ftr-422	644	28	indebtedness	indebtedness	NOUN
ftr-422	644	29	”	"	PUNCT
ftr-422	644	30	for	for	ADP
ftr-422	644	31	tax	tax	NOUN
ftr-422	644	32	purposes	purpose	NOUN
ftr-422	644	33	.	.	PUNCT
ftr-422	645	1	in	in	ADP
ftr-422	645	2	rev	rev	PROPN
ftr-422	645	3	.	.	PROPN
ftr-422	645	4	rul	rul	PROPN
ftr-422	645	5	.	.	PUNCT
ftr-422	645	6	95	95	NUM
ftr-422	645	7	-	-	SYM
ftr-422	645	8	26	26	NUM
ftr-422	645	9	,	,	PUNCT
ftr-422	645	10	the	the	DET
ftr-422	645	11	irs	irs	PROPN
ftr-422	645	12	ruled	rule	VERB
ftr-422	645	13	that	that	SCONJ
ftr-422	645	14	such	such	DET
ftr-422	645	15	an	an	DET
ftr-422	645	16	obligation	obligation	NOUN
ftr-422	645	17	constitutes	constitute	VERB
ftr-422	645	18	“	"	PUNCT
ftr-422	645	19	liability”149	liability”149	PROPN
ftr-422	645	20	for	for	ADP
ftr-422	645	21	purposes	purpose	NOUN
ftr-422	645	22	of	of	ADP
ftr-422	645	23	section	section	NOUN
ftr-422	645	24	752	752	NUM
ftr-422	645	25	.	.	PUNCT
ftr-422	646	1	thus	thus	ADV
ftr-422	646	2	,	,	PUNCT
ftr-422	646	3	for	for	ADP
ftr-422	646	4	tax	tax	NOUN
ftr-422	646	5	purposes	purpose	NOUN
ftr-422	646	6	,	,	PUNCT
ftr-422	646	7	an	an	DET
ftr-422	646	8	obligation	obligation	NOUN
ftr-422	646	9	to	to	PART
ftr-422	646	10	return	return	VERB
ftr-422	646	11	the150	the150	ADP
ftr-422	646	12	borrowed	borrow	VERB
ftr-422	646	13	stock	stock	NOUN
ftr-422	646	14	under	under	ADP
ftr-422	646	15	a	a	DET
ftr-422	646	16	short	short	ADJ
ftr-422	646	17	sale	sale	NOUN
ftr-422	646	18	constitutes	constitute	VERB
ftr-422	646	19	a	a	DET
ftr-422	646	20	“	"	PUNCT
ftr-422	646	21	liability	liability	NOUN
ftr-422	646	22	”	"	PUNCT
ftr-422	646	23	but	but	CCONJ
ftr-422	646	24	not	not	PART
ftr-422	646	25	“	"	PUNCT
ftr-422	646	26	indebtedness	indebtedness	NOUN
ftr-422	646	27	.	.	PUNCT
ftr-422	646	28	”151	”151	PUNCT
ftr-422	647	1	fas	fas	PROPN
ftr-422	647	2	150	150	NUM
ftr-422	647	3	applies	apply	VERB
ftr-422	647	4	to	to	ADP
ftr-422	647	5	instruments	instrument	NOUN
ftr-422	647	6	that	that	PRON
ftr-422	647	7	constitute	constitute	VERB
ftr-422	647	8	“	"	PUNCT
ftr-422	647	9	liabilities	liability	NOUN
ftr-422	647	10	”	"	PUNCT
ftr-422	647	11	and	and	CCONJ
ftr-422	647	12	not	not	PART
ftr-422	647	13	necessarily	necessarily	ADV
ftr-422	647	14	“	"	PUNCT
ftr-422	647	15	indebtedness	indebtedness	NOUN
ftr-422	647	16	.	.	PUNCT
ftr-422	647	17	”	"	PUNCT
ftr-422	648	1	thus	thus	ADV
ftr-422	648	2	,	,	PUNCT
ftr-422	648	3	its	its	PRON
ftr-422	648	4	scope	scope	NOUN
ftr-422	648	5	is	be	AUX
ftr-422	648	6	broader	broad	ADJ
ftr-422	648	7	than	than	ADP
ftr-422	648	8	the	the	DET
ftr-422	648	9	particular	particular	ADJ
ftr-422	648	10	debt	debt	NOUN
ftr-422	648	11	v.	v.	ADP
ftr-422	648	12	equity	equity	NOUN
ftr-422	648	13	classification	classification	NOUN
ftr-422	648	14	issue	issue	NOUN
ftr-422	648	15	.	.	PUNCT
ftr-422	649	1	nevertheless	nevertheless	ADV
ftr-422	649	2	,	,	PUNCT
ftr-422	649	3	in	in	ADP
ftr-422	649	4	my	my	PRON
ftr-422	649	5	view	view	NOUN
ftr-422	649	6	,	,	PUNCT
ftr-422	649	7	fas	fas	PROPN
ftr-422	649	8	150	150	NUM
ftr-422	649	9	is	be	AUX
ftr-422	649	10	an	an	DET
ftr-422	649	11	important	important	ADJ
ftr-422	649	12	step	step	NOUN
ftr-422	649	13	in	in	ADP
ftr-422	649	14	conforming	conform	VERB
ftr-422	649	15	tax	tax	NOUN
ftr-422	649	16	and	and	CCONJ
ftr-422	649	17	book	book	NOUN
ftr-422	649	18	principles	principle	NOUN
ftr-422	649	19	for	for	ADP
ftr-422	649	20	distinguishing	distinguish	VERB
ftr-422	649	21	between	between	ADP
ftr-422	649	22	debt	debt	NOUN
ftr-422	649	23	and	and	CCONJ
ftr-422	649	24	equity	equity	NOUN
ftr-422	649	25	because	because	SCONJ
ftr-422	649	26	it	it	PRON
ftr-422	649	27	emphasizes	emphasize	VERB
ftr-422	649	28	some	some	PRON
ftr-422	649	29	of	of	ADP
ftr-422	649	30	the	the	DET
ftr-422	649	31	important	important	ADJ
ftr-422	649	32	elements	element	NOUN
ftr-422	649	33	that	that	PRON
ftr-422	649	34	have	have	AUX
ftr-422	649	35	been	be	AUX
ftr-422	649	36	used	use	VERB
ftr-422	649	37	by	by	ADP
ftr-422	649	38	courts	court	NOUN
ftr-422	649	39	and	and	CCONJ
ftr-422	649	40	the	the	DET
ftr-422	649	41	irs	irs	PROPN
ftr-422	649	42	in	in	ADP
ftr-422	649	43	such	such	ADJ
ftr-422	649	44	determinations	determination	NOUN
ftr-422	649	45	.	.	PUNCT
ftr-422	650	1	in	in	ADP
ftr-422	650	2	particular	particular	ADJ
ftr-422	650	3	,	,	PUNCT
ftr-422	650	4	with	with	ADP
ftr-422	650	5	respect	respect	NOUN
ftr-422	650	6	to	to	ADP
ftr-422	650	7	the	the	DET
ftr-422	650	8	mandatorily	mandatorily	NOUN
ftr-422	650	9	redeemable	redeemable	ADJ
ftr-422	650	10	financial	financial	ADJ
ftr-422	650	11	instruments	instrument	NOUN
ftr-422	650	12	,	,	PUNCT
ftr-422	650	13	the	the	DET
ftr-422	650	14	following	follow	VERB
ftr-422	650	15	elements	element	NOUN
ftr-422	650	16	suggest	suggest	VERB
ftr-422	650	17	that	that	SCONJ
ftr-422	650	18	it	it	PRON
ftr-422	650	19	could	could	AUX
ftr-422	650	20	be	be	AUX
ftr-422	650	21	viewed	view	VERB
ftr-422	650	22	as	as	ADP
ftr-422	650	23	indebtedness	indebtedness	NOUN
ftr-422	650	24	for	for	ADP
ftr-422	650	25	tax	tax	NOUN
ftr-422	650	26	purposes	purpose	NOUN
ftr-422	650	27	:	:	PUNCT
ftr-422	650	28	(	(	PUNCT
ftr-422	650	29	i	i	NOUN
ftr-422	650	30	)	)	PUNCT
ftr-422	650	31	an	an	DET
ftr-422	650	32	unconditional	unconditional	ADJ
ftr-422	650	33	obligation	obligation	NOUN
ftr-422	650	34	;	;	PUNCT
ftr-422	650	35	(	(	PUNCT
ftr-422	650	36	ii	ii	NOUN
ftr-422	650	37	)	)	PUNCT
ftr-422	650	38	to	to	PART
ftr-422	650	39	pay	pay	VERB
ftr-422	650	40	a	a	DET
ftr-422	650	41	sum	sum	NOUN
ftr-422	650	42	certain	certain	ADJ
ftr-422	650	43	;	;	PUNCT
ftr-422	650	44	(	(	PUNCT
ftr-422	650	45	iii	iii	X
ftr-422	650	46	)	)	PUNCT
ftr-422	650	47	on	on	ADP
ftr-422	650	48	a	a	DET
ftr-422	650	49	fixed	fix	VERB
ftr-422	650	50	maturity	maturity	NOUN
ftr-422	650	51	date	date	NOUN
ftr-422	650	52	;	;	PUNCT
ftr-422	650	53	(	(	PUNCT
ftr-422	650	54	iv	iv	X
ftr-422	650	55	)	)	PUNCT
ftr-422	650	56	with	with	ADP
ftr-422	650	57	the	the	DET
ftr-422	650	58	intention	intention	NOUN
ftr-422	650	59	to	to	PART
ftr-422	650	60	create	create	VERB
ftr-422	650	61	a	a	DET
ftr-422	650	62	debtor	debtor	NOUN
ftr-422	650	63	-	-	PUNCT
ftr-422	650	64	creditor	creditor	NOUN
ftr-422	650	65	relationship	relationship	NOUN
ftr-422	650	66	.	.	PUNCT
ftr-422	651	1	on	on	ADP
ftr-422	651	2	the	the	DET
ftr-422	651	3	other	other	ADJ
ftr-422	651	4	hand	hand	NOUN
ftr-422	651	5	,	,	PUNCT
ftr-422	651	6	the	the	DET
ftr-422	651	7	form	form	NOUN
ftr-422	651	8	of	of	ADP
ftr-422	651	9	the	the	DET
ftr-422	651	10	instrument	instrument	NOUN
ftr-422	651	11	is	be	AUX
ftr-422	651	12	stock	stock	NOUN
ftr-422	651	13	,	,	PUNCT
ftr-422	651	14	and	and	CCONJ
ftr-422	651	15	there	there	PRON
ftr-422	651	16	is	be	VERB
ftr-422	651	17	no	no	DET
ftr-422	651	18	discussion	discussion	NOUN
ftr-422	651	19	in	in	ADP
ftr-422	651	20	fas	fas	NOUN
ftr-422	651	21	150	150	NUM
ftr-422	651	22	on	on	ADP
ftr-422	651	23	144	144	NUM
ftr-422	651	24	.	.	PUNCT
ftr-422	652	1	i	i	PRON
ftr-422	652	2	d.	d.	PROPN
ftr-422	652	3	,	,	PUNCT
ftr-422	652	4	¶	¶	PROPN
ftr-422	652	5	b	b	PROPN
ftr-422	652	6	33	33	NUM
ftr-422	652	7	.	.	PUNCT
ftr-422	653	1	a	a	DET
ftr-422	653	2	similar	similar	ADJ
ftr-422	653	3	approach	approach	NOUN
ftr-422	653	4	was	be	AUX
ftr-422	653	5	taken	take	VERB
ftr-422	653	6	by	by	ADP
ftr-422	653	7	the	the	DET
ftr-422	653	8	iasc	iasc	PROPN
ftr-422	653	9	.	.	PUNCT
ftr-422	654	1	in	in	ADP
ftr-422	654	2	june	june	PROPN
ftr-422	654	3	2002	2002	NUM
ftr-422	654	4	,	,	PUNCT
ftr-422	654	5	the	the	DET
ftr-422	654	6	iasc	iasc	PROPN
ftr-422	654	7	issued	issue	VERB
ftr-422	654	8	an	an	DET
ftr-422	654	9	exposure	exposure	NOUN
ftr-422	654	10	draft	draft	NOUN
ftr-422	654	11	,	,	PUNCT
ftr-422	654	12	amendment	amendment	NOUN
ftr-422	654	13	to	to	AUX
ftr-422	654	14	ias	ias	PROPN
ftr-422	654	15	32	32	NUM
ftr-422	654	16	,	,	PUNCT
ftr-422	654	17	financial	financial	ADJ
ftr-422	654	18	instrument	instrument	NOUN
ftr-422	654	19	:	:	PUNCT
ftr-422	654	20	disclosure	disclosure	NOUN
ftr-422	654	21	and	and	CCONJ
ftr-422	654	22	presentation	presentation	NOUN
ftr-422	654	23	,	,	PUNCT
ftr-422	654	24	and	and	CCONJ
ftr-422	654	25	ias	ia	VERB
ftr-422	654	26	39	39	NUM
ftr-422	654	27	,	,	PUNCT
ftr-422	654	28	financial	financial	ADJ
ftr-422	654	29	instruments	instrument	NOUN
ftr-422	654	30	:	:	PUNCT
ftr-422	654	31	recognition	recognition	NOUN
ftr-422	654	32	and	and	CCONJ
ftr-422	654	33	measurement	measurement	NOUN
ftr-422	654	34	.	.	PUNCT
ftr-422	655	1	pursuant	pursuant	PROPN
ftr-422	655	2	to	to	ADP
ftr-422	655	3	¶	¶	PROPN
ftr-422	655	4	22	22	NUM
ftr-422	655	5	of	of	ADP
ftr-422	655	6	ias	ias	PROPN
ftr-422	655	7	32	32	NUM
ftr-422	655	8	,	,	PUNCT
ftr-422	655	9	when	when	SCONJ
ftr-422	655	10	a	a	DET
ftr-422	655	11	preferred	preferred	ADJ
ftr-422	655	12	share	share	NOUN
ftr-422	655	13	provides	provide	VERB
ftr-422	655	14	for	for	ADP
ftr-422	655	15	mandatory	mandatory	ADJ
ftr-422	655	16	redemption	redemption	NOUN
ftr-422	655	17	by	by	ADP
ftr-422	655	18	the	the	DET
ftr-422	655	19	issuer	issuer	NOUN
ftr-422	655	20	for	for	ADP
ftr-422	655	21	a	a	DET
ftr-422	655	22	fixed	fix	VERB
ftr-422	655	23	or	or	CCONJ
ftr-422	655	24	determinable	determinable	ADJ
ftr-422	655	25	amount	amount	NOUN
ftr-422	655	26	at	at	ADP
ftr-422	655	27	a	a	DET
ftr-422	655	28	fixed	fix	VERB
ftr-422	655	29	or	or	CCONJ
ftr-422	655	30	determinable	determinable	VERB
ftr-422	655	31	future	future	ADJ
ftr-422	655	32	date	date	NOUN
ftr-422	655	33	,	,	PUNCT
ftr-422	655	34	or	or	CCONJ
ftr-422	655	35	gives	give	VERB
ftr-422	655	36	the	the	DET
ftr-422	655	37	holder	holder	NOUN
ftr-422	655	38	the	the	DET
ftr-422	655	39	right	right	NOUN
ftr-422	655	40	to	to	PART
ftr-422	655	41	require	require	VERB
ftr-422	655	42	the	the	DET
ftr-422	655	43	issuer	issuer	NOUN
ftr-422	655	44	to	to	PART
ftr-422	655	45	redeem	redeem	VERB
ftr-422	655	46	the	the	DET
ftr-422	655	47	shares	share	NOUN
ftr-422	655	48	at	at	ADP
ftr-422	655	49	or	or	CCONJ
ftr-422	655	50	after	after	ADP
ftr-422	655	51	the	the	DET
ftr-422	655	52	particular	particular	ADJ
ftr-422	655	53	date	date	NOUN
ftr-422	655	54	for	for	ADP
ftr-422	655	55	a	a	DET
ftr-422	655	56	fixed	fix	VERB
ftr-422	655	57	or	or	CCONJ
ftr-422	655	58	determinable	determinable	ADJ
ftr-422	655	59	amount	amount	NOUN
ftr-422	655	60	,	,	PUNCT
ftr-422	655	61	the	the	DET
ftr-422	655	62	instrument	instrument	NOUN
ftr-422	655	63	meets	meet	VERB
ftr-422	655	64	the	the	DET
ftr-422	655	65	definition	definition	NOUN
ftr-422	655	66	of	of	ADP
ftr-422	655	67	a	a	DET
ftr-422	655	68	financial	financial	ADJ
ftr-422	655	69	liability	liability	NOUN
ftr-422	655	70	and	and	CCONJ
ftr-422	655	71	is	be	AUX
ftr-422	655	72	classified	classify	VERB
ftr-422	655	73	as	as	ADP
ftr-422	655	74	such	such	ADJ
ftr-422	655	75	.	.	PUNCT
ftr-422	656	1	fas	fas	PROPN
ftr-422	656	2	150	150	NUM
ftr-422	656	3	,	,	PUNCT
ftr-422	656	4	¶	¶	PROPN
ftr-422	656	5	b78	b78	NOUN
ftr-422	656	6	.	.	PUNCT
ftr-422	657	1	145	145	NUM
ftr-422	657	2	.	.	PUNCT
ftr-422	658	1	i	i	PRON
ftr-422	658	2	d.	d.	PROPN
ftr-422	658	3	,	,	PUNCT
ftr-422	658	4	¶	¶	PROPN
ftr-422	658	5	b36	b36	NOUN
ftr-422	658	6	.	.	PUNCT
ftr-422	659	1	146	146	NUM
ftr-422	659	2	.	.	PUNCT
ftr-422	660	1	i	i	PRON
ftr-422	660	2	d.	d.	PROPN
ftr-422	660	3	,	,	PUNCT
ftr-422	660	4	¶	¶	PROPN
ftr-422	660	5	b37	b37	PROPN
ftr-422	660	6	.	.	PROPN
ftr-422	661	1	147	147	NUM
ftr-422	661	2	.	.	PUNCT
ftr-422	662	1	see	see	VERB
ftr-422	662	2	,	,	PUNCT
ftr-422	662	3	garlock	garlock	PROPN
ftr-422	662	4	,	,	PUNCT
ftr-422	662	5	supra	supra	PROPN
ftr-422	662	6	note	note	NOUN
ftr-422	662	7	125	125	NUM
ftr-422	662	8	,	,	PUNCT
ftr-422	662	9	at	at	ADP
ftr-422	662	10	§	§	PROPN
ftr-422	662	11	1.01[a	1.01[a	NUM
ftr-422	662	12	]	]	PUNCT
ftr-422	662	13	.	.	PUNCT
ftr-422	663	1	the	the	DET
ftr-422	663	2	first	first	ADJ
ftr-422	663	3	term	term	NOUN
ftr-422	663	4	is	be	AUX
ftr-422	663	5	the	the	DET
ftr-422	663	6	narrowest	narrow	ADJ
ftr-422	663	7	,	,	PUNCT
ftr-422	663	8	while	while	SCONJ
ftr-422	663	9	the	the	DET
ftr-422	663	10	last	last	ADJ
ftr-422	663	11	is	be	AUX
ftr-422	663	12	the	the	DET
ftr-422	663	13	broadest	broad	ADJ
ftr-422	663	14	because	because	SCONJ
ftr-422	663	15	every	every	DET
ftr-422	663	16	debt	debt	NOUN
ftr-422	663	17	is	be	AUX
ftr-422	663	18	a	a	DET
ftr-422	663	19	liability	liability	NOUN
ftr-422	663	20	,	,	PUNCT
ftr-422	663	21	and	and	CCONJ
ftr-422	663	22	every	every	DET
ftr-422	663	23	liability	liability	NOUN
ftr-422	663	24	is	be	AUX
ftr-422	663	25	an	an	DET
ftr-422	663	26	obligation	obligation	NOUN
ftr-422	663	27	,	,	PUNCT
ftr-422	663	28	but	but	CCONJ
ftr-422	663	29	the	the	DET
ftr-422	663	30	converse	converse	NOUN
ftr-422	663	31	statements	statement	NOUN
ftr-422	663	32	are	be	AUX
ftr-422	663	33	not	not	PART
ftr-422	663	34	true	true	ADJ
ftr-422	663	35	.	.	PUNCT
ftr-422	664	1	148	148	NUM
ftr-422	664	2	.	.	PUNCT
ftr-422	664	3	deputy	deputy	PROPN
ftr-422	664	4	v.	v.	ADP
ftr-422	664	5	dupont	dupont	PROPN
ftr-422	664	6	,	,	PUNCT
ftr-422	664	7	308	308	NUM
ftr-422	664	8	u.s	u.s	PROPN
ftr-422	664	9	.	.	PROPN
ftr-422	664	10	488	488	NUM
ftr-422	664	11	(	(	PUNCT
ftr-422	664	12	1940	1940	NUM
ftr-422	664	13	)	)	PUNCT
ftr-422	664	14	.	.	PUNCT
ftr-422	665	1	149	149	NUM
ftr-422	665	2	.	.	X
ftr-422	665	3	1995	1995	NUM
ftr-422	665	4	-	-	SYM
ftr-422	665	5	1	1	NUM
ftr-422	665	6	c.b	c.b	PROPN
ftr-422	665	7	.	.	PROPN
ftr-422	665	8	131	131	NUM
ftr-422	665	9	.	.	X
ftr-422	666	1	150	150	NUM
ftr-422	666	2	.	.	PUNCT
ftr-422	667	1	see	see	VERB
ftr-422	667	2	also	also	ADV
ftr-422	667	3	,	,	PUNCT
ftr-422	667	4	salina	salina	PROPN
ftr-422	667	5	p’ship	p’ship	PROPN
ftr-422	667	6	lp	lp	PROPN
ftr-422	667	7	,	,	PUNCT
ftr-422	667	8	fpl	fpl	NOUN
ftr-422	667	9	group	group	PROPN
ftr-422	667	10	,	,	PUNCT
ftr-422	667	11	inc	inc	PROPN
ftr-422	667	12	.	.	PROPN
ftr-422	668	1	v.	v.	ADP
ftr-422	668	2	comm’r	comm’r	NOUN
ftr-422	668	3	,	,	PUNCT
ftr-422	668	4	80	80	NUM
ftr-422	668	5	tc	tc	NOUN
ftr-422	668	6	(	(	PUNCT
ftr-422	668	7	c.h	c.h	PROPN
ftr-422	668	8	.	.	PROPN
ftr-422	668	9	)	)	PUNCT
ftr-422	669	1	686	686	NUM
ftr-422	669	2	(	(	PUNCT
ftr-422	669	3	2000	2000	NUM
ftr-422	669	4	)	)	PUNCT
ftr-422	669	5	.	.	PUNCT
ftr-422	670	1	151	151	NUM
ftr-422	670	2	.	.	PUNCT
ftr-422	671	1	garlock	garlock	PROPN
ftr-422	671	2	,	,	PUNCT
ftr-422	671	3	supra	supra	PROPN
ftr-422	671	4	note	note	NOUN
ftr-422	671	5	125	125	NUM
ftr-422	671	6	,	,	PUNCT
ftr-422	671	7	at	at	ADP
ftr-422	671	8	§	§	PROPN
ftr-422	671	9	1.01[a	1.01[a	NUM
ftr-422	671	10	]	]	PUNCT
ftr-422	671	11	.	.	PUNCT
ftr-422	672	1	2004	2004	NUM
ftr-422	672	2	]	]	PUNCT
ftr-422	672	3	book	book	NOUN
ftr-422	672	4	tax	tax	NOUN
ftr-422	672	5	conformity	conformity	NOUN
ftr-422	672	6	for	for	ADP
ftr-422	672	7	financial	financial	ADJ
ftr-422	672	8	instruments	instrument	NOUN
ftr-422	672	9	707	707	NUM
ftr-422	672	10	creditors	creditor	NOUN
ftr-422	672	11	rights	right	NOUN
ftr-422	672	12	,	,	PUNCT
ftr-422	672	13	subordination	subordination	NOUN
ftr-422	672	14	,	,	PUNCT
ftr-422	672	15	participation	participation	NOUN
ftr-422	672	16	in	in	ADP
ftr-422	672	17	management	management	NOUN
ftr-422	672	18	or	or	CCONJ
ftr-422	672	19	thin	thin	ADJ
ftr-422	672	20	capitalization	capitalization	NOUN
ftr-422	672	21	.	.	PUNCT
ftr-422	673	1	the	the	DET
ftr-422	673	2	tax	tax	NOUN
ftr-422	673	3	treatment	treatment	NOUN
ftr-422	673	4	of	of	ADP
ftr-422	673	5	mandatorily	mandatorily	NOUN
ftr-422	673	6	redeemable	redeemable	ADJ
ftr-422	673	7	preferred	preferred	ADJ
ftr-422	673	8	shares	share	NOUN
ftr-422	673	9	is	be	AUX
ftr-422	673	10	uncertain	uncertain	ADJ
ftr-422	673	11	.	.	PUNCT
ftr-422	674	1	on	on	ADP
ftr-422	674	2	the	the	DET
ftr-422	674	3	one	one	NUM
ftr-422	674	4	hand	hand	NOUN
ftr-422	674	5	,	,	PUNCT
ftr-422	674	6	in	in	ADP
ftr-422	674	7	united	united	PROPN
ftr-422	674	8	states	states	PROPN
ftr-422	674	9	v.	v.	ADP
ftr-422	674	10	south	south	PROPN
ftr-422	674	11	georgia	georgia	PROPN
ftr-422	674	12	ry	ry	PROPN
ftr-422	674	13	.	.	PROPN
ftr-422	674	14	co.	co.	PROPN
ftr-422	674	15	,	,	PUNCT
ftr-422	674	16	the152	the152	PROPN
ftr-422	674	17	court	court	NOUN
ftr-422	674	18	held	hold	VERB
ftr-422	674	19	that	that	SCONJ
ftr-422	674	20	preferred	preferred	ADJ
ftr-422	674	21	shares	share	NOUN
ftr-422	674	22	were	be	AUX
ftr-422	674	23	equity	equity	NOUN
ftr-422	674	24	,	,	PUNCT
ftr-422	674	25	stating	state	VERB
ftr-422	674	26	the	the	DET
ftr-422	674	27	“	"	PUNCT
ftr-422	674	28	entire	entire	ADJ
ftr-422	674	29	absence	absence	NOUN
ftr-422	674	30	here	here	ADV
ftr-422	674	31	of	of	ADP
ftr-422	674	32	the	the	DET
ftr-422	674	33	most	most	ADV
ftr-422	674	34	significant	significant	ADJ
ftr-422	674	35	,	,	PUNCT
ftr-422	674	36	if	if	SCONJ
ftr-422	674	37	not	not	PART
ftr-422	674	38	the	the	DET
ftr-422	674	39	essential	essential	ADJ
ftr-422	674	40	feature	feature	NOUN
ftr-422	674	41	of	of	ADP
ftr-422	674	42	a	a	DET
ftr-422	674	43	debtor	debtor	NOUN
ftr-422	674	44	and	and	CCONJ
ftr-422	674	45	creditor	creditor	NOUN
ftr-422	674	46	as	as	SCONJ
ftr-422	674	47	opposed	oppose	VERB
ftr-422	674	48	to	to	ADP
ftr-422	674	49	a	a	DET
ftr-422	674	50	stockholder	stockholder	NOUN
ftr-422	674	51	relationship	relationship	NOUN
ftr-422	674	52	,	,	PUNCT
ftr-422	674	53	the	the	DET
ftr-422	674	54	existence	existence	NOUN
ftr-422	674	55	of	of	ADP
ftr-422	674	56	a	a	DET
ftr-422	674	57	fixed	fix	VERB
ftr-422	674	58	maturity	maturity	NOUN
ftr-422	674	59	for	for	ADP
ftr-422	674	60	the	the	DET
ftr-422	674	61	principal	principal	ADJ
ftr-422	674	62	sum	sum	NOUN
ftr-422	674	63	with	with	ADP
ftr-422	674	64	the	the	DET
ftr-422	674	65	right	right	NOUN
ftr-422	674	66	to	to	PART
ftr-422	674	67	force	force	VERB
ftr-422	674	68	payment	payment	NOUN
ftr-422	674	69	of	of	ADP
ftr-422	674	70	the	the	DET
ftr-422	674	71	sum	sum	NOUN
ftr-422	674	72	as	as	ADP
ftr-422	674	73	a	a	DET
ftr-422	674	74	debt	debt	NOUN
ftr-422	674	75	in	in	ADP
ftr-422	674	76	the	the	DET
ftr-422	674	77	event	event	NOUN
ftr-422	674	78	of	of	ADP
ftr-422	674	79	default	default	NOUN
ftr-422	674	80	.	.	PUNCT
ftr-422	674	81	”	"	PUNCT
ftr-422	675	1	on	on	ADP
ftr-422	675	2	the	the	DET
ftr-422	675	3	other	other	ADJ
ftr-422	675	4	hand	hand	NOUN
ftr-422	675	5	,	,	PUNCT
ftr-422	675	6	“	"	PUNCT
ftr-422	675	7	although	although	SCONJ
ftr-422	675	8	a	a	DET
ftr-422	675	9	fixed	fix	VERB
ftr-422	675	10	maturity	maturity	NOUN
ftr-422	675	11	date	date	NOUN
ftr-422	675	12	appears	appear	VERB
ftr-422	675	13	to	to	PART
ftr-422	675	14	be153	be153	VERB
ftr-422	675	15	essential	essential	ADJ
ftr-422	675	16	to	to	ADP
ftr-422	675	17	a	a	DET
ftr-422	675	18	finding	finding	NOUN
ftr-422	675	19	that	that	SCONJ
ftr-422	675	20	an	an	DET
ftr-422	675	21	instrument	instrument	NOUN
ftr-422	675	22	constitutes	constitute	VERB
ftr-422	675	23	debt	debt	NOUN
ftr-422	675	24	,	,	PUNCT
ftr-422	675	25	the	the	DET
ftr-422	675	26	presence	presence	NOUN
ftr-422	675	27	of	of	ADP
ftr-422	675	28	a	a	DET
ftr-422	675	29	fixed	fix	VERB
ftr-422	675	30	maturity	maturity	NOUN
ftr-422	675	31	date	date	NOUN
ftr-422	675	32	clearly	clearly	ADV
ftr-422	675	33	does	do	AUX
ftr-422	675	34	not	not	PART
ftr-422	675	35	by	by	ADP
ftr-422	675	36	itself	itself	PRON
ftr-422	675	37	preclude	preclude	VERB
ftr-422	675	38	an	an	DET
ftr-422	675	39	instrument	instrument	NOUN
ftr-422	675	40	with	with	ADP
ftr-422	675	41	such	such	DET
ftr-422	675	42	a	a	DET
ftr-422	675	43	feature	feature	NOUN
ftr-422	675	44	from	from	ADP
ftr-422	675	45	being	be	AUX
ftr-422	675	46	treated	treat	VERB
ftr-422	675	47	as	as	ADP
ftr-422	675	48	stock	stock	NOUN
ftr-422	675	49	.	.	PUNCT
ftr-422	675	50	”154	”154	PROPN
ftr-422	676	1	nevertheless	nevertheless	ADV
ftr-422	676	2	,	,	PUNCT
ftr-422	676	3	fas	fas	PROPN
ftr-422	676	4	150	150	NUM
ftr-422	676	5	was	be	AUX
ftr-422	676	6	intended	intend	VERB
ftr-422	676	7	to	to	PART
ftr-422	676	8	neither	neither	CCONJ
ftr-422	676	9	set	set	VERB
ftr-422	676	10	forth	forth	ADP
ftr-422	676	11	general	general	ADJ
ftr-422	676	12	guidance	guidance	NOUN
ftr-422	676	13	for	for	ADP
ftr-422	676	14	distinguishing	distinguish	VERB
ftr-422	676	15	between	between	ADP
ftr-422	676	16	debt	debt	NOUN
ftr-422	676	17	and	and	CCONJ
ftr-422	676	18	equity	equity	NOUN
ftr-422	676	19	nor	nor	CCONJ
ftr-422	676	20	conform	conform	VERB
ftr-422	676	21	such	such	ADJ
ftr-422	676	22	rules	rule	NOUN
ftr-422	676	23	to	to	ADP
ftr-422	676	24	existing	exist	VERB
ftr-422	676	25	tax	tax	NOUN
ftr-422	676	26	classification	classification	NOUN
ftr-422	676	27	rules	rule	NOUN
ftr-422	676	28	.	.	PUNCT
ftr-422	677	1	accordingly	accordingly	ADV
ftr-422	677	2	,	,	PUNCT
ftr-422	677	3	as	as	ADP
ftr-422	677	4	of	of	ADP
ftr-422	677	5	today	today	NOUN
ftr-422	677	6	,	,	PUNCT
ftr-422	677	7	neither	neither	CCONJ
ftr-422	677	8	gaap	gaap	NOUN
ftr-422	677	9	nor	nor	CCONJ
ftr-422	677	10	tax	tax	NOUN
ftr-422	677	11	law	law	NOUN
ftr-422	677	12	contain	contain	VERB
ftr-422	677	13	an	an	DET
ftr-422	677	14	adequate	adequate	ADJ
ftr-422	677	15	set	set	NOUN
ftr-422	677	16	of	of	ADP
ftr-422	677	17	rules	rule	NOUN
ftr-422	677	18	for	for	ADP
ftr-422	677	19	distinguishing	distinguish	VERB
ftr-422	677	20	between	between	ADP
ftr-422	677	21	debt	debt	NOUN
ftr-422	677	22	and	and	CCONJ
ftr-422	677	23	equity	equity	NOUN
ftr-422	677	24	.	.	PUNCT
ftr-422	678	1	table	table	NOUN
ftr-422	678	2	i	i	PRON
ftr-422	678	3	below	below	ADP
ftr-422	678	4	summarizes	summarize	VERB
ftr-422	678	5	the	the	DET
ftr-422	678	6	differences	difference	NOUN
ftr-422	678	7	between	between	ADP
ftr-422	678	8	the	the	DET
ftr-422	678	9	common	common	ADJ
ftr-422	678	10	law	law	NOUN
ftr-422	678	11	elements	element	NOUN
ftr-422	678	12	for	for	ADP
ftr-422	678	13	distinguishing	distinguish	VERB
ftr-422	678	14	between	between	ADP
ftr-422	678	15	debt	debt	NOUN
ftr-422	678	16	and	and	CCONJ
ftr-422	678	17	equity	equity	NOUN
ftr-422	678	18	and	and	CCONJ
ftr-422	678	19	the	the	DET
ftr-422	678	20	ones	one	NOUN
ftr-422	678	21	used	use	VERB
ftr-422	678	22	by	by	ADP
ftr-422	678	23	fasb	fasb	NOUN
ftr-422	678	24	in	in	ADP
ftr-422	678	25	fas	fas	PROPN
ftr-422	678	26	150	150	NUM
ftr-422	678	27	.	.	PUNCT
ftr-422	679	1	152	152	NUM
ftr-422	679	2	.	.	X
ftr-422	680	1	107	107	NUM
ftr-422	680	2	f.2d	f.2d	X
ftr-422	680	3	3	3	NUM
ftr-422	680	4	,	,	PUNCT
ftr-422	680	5	5	5	NUM
ftr-422	680	6	(	(	PUNCT
ftr-422	680	7	5th	5th	ADJ
ftr-422	680	8	cir	cir	NOUN
ftr-422	680	9	.	.	PUNCT
ftr-422	680	10	1939	1939	NUM
ftr-422	680	11	)	)	PUNCT
ftr-422	680	12	.	.	PUNCT
ftr-422	681	1	153	153	NUM
ftr-422	681	2	.	.	PUNCT
ftr-422	682	1	see	see	VERB
ftr-422	682	2	,	,	PUNCT
ftr-422	682	3	garlock	garlock	PROPN
ftr-422	682	4	,	,	PUNCT
ftr-422	682	5	supra	supra	PROPN
ftr-422	682	6	note	note	NOUN
ftr-422	682	7	125	125	NUM
ftr-422	682	8	,	,	PUNCT
ftr-422	682	9	at	at	ADP
ftr-422	682	10	§	§	PROPN
ftr-422	682	11	1.01[b	1.01[b	NUM
ftr-422	682	12	]	]	PUNCT
ftr-422	682	13	.	.	PUNCT
ftr-422	683	1	154	154	NUM
ftr-422	683	2	.	.	PUNCT
ftr-422	684	1	i	i	PRON
ftr-422	684	2	d.	d.	PROPN
ftr-422	684	3	at	at	ADP
ftr-422	684	4	1.10	1.10	NUM
ftr-422	684	5	,	,	PUNCT
ftr-422	684	6	citing	cite	VERB
ftr-422	684	7	rev	rev	PROPN
ftr-422	684	8	.	.	PROPN
ftr-422	685	1	rul	rul	PROPN
ftr-422	685	2	78	78	NUM
ftr-422	685	3	-	-	SYM
ftr-422	685	4	142	142	NUM
ftr-422	685	5	,	,	PUNCT
ftr-422	685	6	1978	1978	NUM
ftr-422	685	7	-	-	SYM
ftr-422	685	8	1	1	NUM
ftr-422	685	9	c.b	c.b	PROPN
ftr-422	685	10	.	.	PROPN
ftr-422	685	11	111	111	NUM
ftr-422	685	12	,	,	PUNCT
ftr-422	685	13	as	as	ADP
ftr-422	685	14	an	an	DET
ftr-422	685	15	example	example	NOUN
ftr-422	685	16	.	.	PUNCT
ftr-422	686	1	708	708	NUM
ftr-422	686	2	florida	florida	PROPN
ftr-422	686	3	tax	tax	NOUN
ftr-422	686	4	review	review	NOUN
ftr-422	686	5	[	[	X
ftr-422	686	6	vol.6:7	vol.6:7	PUNCT
ftr-422	686	7	table	table	NOUN
ftr-422	686	8	i	i	PRON
ftr-422	686	9	element	element	VERB
ftr-422	686	10	common	common	ADJ
ftr-422	686	11	law	law	NOUN
ftr-422	686	12	fas	fas	NOUN
ftr-422	686	13	150	150	NUM
ftr-422	686	14	unconditional	unconditional	ADJ
ftr-422	686	15	promise	promise	NOUN
ftr-422	686	16	/	/	SYM
ftr-422	686	17	obligation	obligation	NOUN
ftr-422	686	18	x	x	NOUN
ftr-422	686	19	x	x	PUNCT
ftr-422	686	20	sum	sum	VERB
ftr-422	686	21	certain	certain	ADJ
ftr-422	686	22	(	(	PUNCT
ftr-422	686	23	not	not	PART
ftr-422	686	24	connected	connect	VERB
ftr-422	686	25	to	to	ADP
ftr-422	686	26	equity	equity	NOUN
ftr-422	686	27	’s	’s	PART
ftr-422	686	28	value	value	NOUN
ftr-422	686	29	)	)	PUNCT
ftr-422	686	30	x	x	PUNCT
ftr-422	687	1	x	x	PUNCT
ftr-422	687	2	creditor	creditor	NOUN
ftr-422	687	3	’s	’s	PART
ftr-422	687	4	rights	right	NOUN
ftr-422	687	5	x	x	SYM
ftr-422	687	6	subordination	subordination	NOUN
ftr-422	687	7	x	x	NOUN
ftr-422	687	8	participation	participation	NOUN
ftr-422	687	9	in	in	ADP
ftr-422	687	10	management	management	NOUN
ftr-422	687	11	x	x	PUNCT
ftr-422	687	12	thin	thin	ADJ
ftr-422	687	13	capitalization	capitalization	NOUN
ftr-422	687	14	x	x	X
ftr-422	687	15	creditors	creditor	NOUN
ftr-422	687	16	/	/	SYM
ftr-422	687	17	shareholders	shareholder	NOUN
ftr-422	687	18	identity	identity	NOUN
ftr-422	687	19	x	x	NOUN
ftr-422	687	20	repayment	repayment	NOUN
ftr-422	687	21	of	of	ADP
ftr-422	687	22	funds	fund	NOUN
ftr-422	687	23	on	on	ADP
ftr-422	687	24	the	the	DET
ftr-422	687	25	due	due	ADJ
ftr-422	687	26	date	date	NOUN
ftr-422	687	27	x	x	PUNCT
ftr-422	687	28	intent	intent	NOUN
ftr-422	687	29	of	of	ADP
ftr-422	687	30	the	the	DET
ftr-422	687	31	parties	party	NOUN
ftr-422	687	32	to	to	PART
ftr-422	687	33	create	create	VERB
ftr-422	687	34	creditor	creditor	NOUN
ftr-422	687	35	-	-	PUNCT
ftr-422	687	36	debtor	debtor	NOUN
ftr-422	687	37	relationship	relationship	NOUN
ftr-422	687	38	x	x	PUNCT
ftr-422	688	1	x	x	VERB
ftr-422	688	2	fixed	fix	VERB
ftr-422	688	3	maturity	maturity	NOUN
ftr-422	688	4	date	date	NOUN
ftr-422	688	5	x	x	PUNCT
ftr-422	688	6	x	x	PUNCT
ftr-422	688	7	source	source	NOUN
ftr-422	688	8	of	of	ADP
ftr-422	688	9	payments	payment	NOUN
ftr-422	688	10	x	x	PUNCT
ftr-422	688	11	the	the	DET
ftr-422	688	12	label	label	NOUN
ftr-422	688	13	of	of	ADP
ftr-422	688	14	the	the	DET
ftr-422	688	15	instrument	instrument	NOUN
ftr-422	688	16	x	x	PUNCT
ftr-422	688	17	obtaining	obtain	VERB
ftr-422	688	18	loans	loan	NOUN
ftr-422	688	19	from	from	ADP
ftr-422	688	20	outside	outside	ADJ
ftr-422	688	21	lenders	lender	NOUN
ftr-422	688	22	x	x	NOUN
ftr-422	688	23	use	use	NOUN
ftr-422	688	24	of	of	ADP
ftr-422	688	25	the	the	DET
ftr-422	688	26	proceeds	proceed	NOUN
ftr-422	688	27	x	x	SYM
ftr-422	688	28	(	(	PUNCT
ftr-422	688	29	iv	iv	X
ftr-422	688	30	)	)	PUNCT
ftr-422	688	31	integration	integration	NOUN
ftr-422	688	32	/	/	SYM
ftr-422	688	33	bifurcation	bifurcation	NOUN
ftr-422	688	34	while	while	SCONJ
ftr-422	688	35	tax	tax	NOUN
ftr-422	688	36	law	law	NOUN
ftr-422	688	37	combines	combine	VERB
ftr-422	688	38	limited	limited	ADJ
ftr-422	688	39	integration	integration	NOUN
ftr-422	688	40	and	and	CCONJ
ftr-422	688	41	bifurcation	bifurcation	NOUN
ftr-422	688	42	elements	element	NOUN
ftr-422	688	43	(	(	PUNCT
ftr-422	688	44	although	although	SCONJ
ftr-422	688	45	it	it	PRON
ftr-422	688	46	prefers	prefer	VERB
ftr-422	688	47	integration	integration	NOUN
ftr-422	688	48	on	on	ADP
ftr-422	688	49	the	the	DET
ftr-422	688	50	grounds	ground	NOUN
ftr-422	688	51	that	that	SCONJ
ftr-422	688	52	the	the	DET
ftr-422	688	53	substance	substance	NOUN
ftr-422	688	54	of	of	ADP
ftr-422	688	55	the	the	DET
ftr-422	688	56	taxpayer	taxpayer	NOUN
ftr-422	688	57	’s	’s	PART
ftr-422	688	58	activities	activity	NOUN
ftr-422	688	59	will	will	AUX
ftr-422	688	60	be	be	AUX
ftr-422	688	61	more	more	ADV
ftr-422	688	62	apparent	apparent	ADJ
ftr-422	688	63	if	if	SCONJ
ftr-422	688	64	those	those	DET
ftr-422	688	65	activities	activity	NOUN
ftr-422	688	66	are	be	AUX
ftr-422	688	67	viewed	view	VERB
ftr-422	688	68	collectively	collectively	ADV
ftr-422	688	69	)	)	PUNCT
ftr-422	688	70	,	,	PUNCT
ftr-422	688	71	fasb	fasb	NOUN
ftr-422	688	72	clearly	clearly	ADV
ftr-422	688	73	rejected	reject	VERB
ftr-422	688	74	the	the	DET
ftr-422	688	75	integration	integration	NOUN
ftr-422	688	76	approach	approach	NOUN
ftr-422	688	77	in	in	ADP
ftr-422	688	78	fas	fas	PROPN
ftr-422	688	79	133	133	NUM
ftr-422	688	80	and	and	CCONJ
ftr-422	688	81	150	150	NUM
ftr-422	688	82	and	and	CCONJ
ftr-422	688	83	adopted	adopt	VERB
ftr-422	688	84	a	a	DET
ftr-422	688	85	bifurcation	bifurcation	NOUN
ftr-422	688	86	approach	approach	NOUN
ftr-422	688	87	on	on	ADP
ftr-422	688	88	the	the	DET
ftr-422	688	89	grounds	ground	NOUN
ftr-422	688	90	that	that	SCONJ
ftr-422	688	91	the	the	DET
ftr-422	688	92	latter	latter	ADJ
ftr-422	688	93	is	be	AUX
ftr-422	688	94	more155	more155	PROPN
ftr-422	688	95	accurate.156	accurate.156	PROPN
ftr-422	688	96	a.	a.	NOUN
ftr-422	688	97	integration	integration	NOUN
ftr-422	688	98	of	of	ADP
ftr-422	688	99	debt	debt	NOUN
ftr-422	688	100	instruments	instrument	NOUN
ftr-422	688	101	with	with	ADP
ftr-422	688	102	certain	certain	ADJ
ftr-422	688	103	hedging	hedging	NOUN
ftr-422	688	104	transactions	transaction	NOUN
ftr-422	688	105	regulation	regulation	NOUN
ftr-422	688	106	section	section	NOUN
ftr-422	688	107	1.1275	1.1275	NUM
ftr-422	688	108	-	-	SYM
ftr-422	688	109	6	6	NUM
ftr-422	688	110	provides	provide	VERB
ftr-422	688	111	for	for	ADP
ftr-422	688	112	the	the	DET
ftr-422	688	113	integration	integration	NOUN
ftr-422	688	114	of	of	ADP
ftr-422	688	115	a	a	DET
ftr-422	688	116	debt	debt	NOUN
ftr-422	688	117	instrument	instrument	NOUN
ftr-422	688	118	with	with	ADP
ftr-422	688	119	a	a	DET
ftr-422	688	120	hedge	hedge	NOUN
ftr-422	688	121	.	.	PUNCT
ftr-422	689	1	a	a	DET
ftr-422	689	2	section	section	NOUN
ftr-422	689	3	1.1275	1.1275	NUM
ftr-422	689	4	-	-	SYM
ftr-422	689	5	6	6	NUM
ftr-422	689	6	hedge	hedge	NOUN
ftr-422	689	7	is	be	AUX
ftr-422	689	8	any	any	DET
ftr-422	689	9	financial	financial	ADJ
ftr-422	689	10	instrument	instrument	NOUN
ftr-422	689	11	if	if	SCONJ
ftr-422	689	12	such	such	ADJ
ftr-422	689	13	combined	combined	ADJ
ftr-422	689	14	cash	cash	NOUN
ftr-422	689	15	flows	flow	NOUN
ftr-422	689	16	permit	permit	VERB
ftr-422	689	17	the	the	DET
ftr-422	689	18	calculation	calculation	NOUN
ftr-422	689	19	of	of	ADP
ftr-422	689	20	a	a	DET
ftr-422	689	21	yield	yield	NOUN
ftr-422	689	22	to	to	ADP
ftr-422	689	23	maturity	maturity	NOUN
ftr-422	689	24	under	under	ADP
ftr-422	689	25	the	the	DET
ftr-422	689	26	principles	principle	NOUN
ftr-422	689	27	of	of	ADP
ftr-422	689	28	section	section	NOUN
ftr-422	689	29	1272	1272	NUM
ftr-422	689	30	,	,	PUNCT
ftr-422	689	31	or	or	CCONJ
ftr-422	689	32	the	the	DET
ftr-422	689	33	right	right	NOUN
ftr-422	689	34	to	to	ADP
ftr-422	689	35	the	the	DET
ftr-422	689	36	combined	combine	VERB
ftr-422	689	37	cash	cash	NOUN
ftr-422	689	38	flows	flow	NOUN
ftr-422	689	39	would	would	AUX
ftr-422	689	40	qualify	qualify	VERB
ftr-422	689	41	as	as	ADP
ftr-422	689	42	a	a	DET
ftr-422	689	43	variable	variable	ADJ
ftr-422	689	44	rate	rate	NOUN
ftr-422	689	45	debt	debt	NOUN
ftr-422	689	46	instrument	instrument	NOUN
ftr-422	689	47	that	that	PRON
ftr-422	689	48	pays	pay	VERB
ftr-422	689	49	interest	interest	NOUN
ftr-422	689	50	at	at	ADP
ftr-422	689	51	a	a	DET
ftr-422	689	52	qualified	qualified	ADJ
ftr-422	689	53	floating	float	VERB
ftr-422	689	54	rate	rate	NOUN
ftr-422	689	55	or	or	CCONJ
ftr-422	689	56	rates.157	rates.157	PROPN
ftr-422	689	57	155	155	NUM
ftr-422	689	58	.	.	PUNCT
ftr-422	690	1	see	see	VERB
ftr-422	690	2	fas	fas	PROPN
ftr-422	690	3	133	133	NUM
ftr-422	690	4	,	,	PUNCT
ftr-422	690	5	supra	supra	PROPN
ftr-422	690	6	note	note	NOUN
ftr-422	690	7	¶	¶	PROPN
ftr-422	690	8	12	12	NUM
ftr-422	690	9	-	-	SYM
ftr-422	690	10	16	16	NUM
ftr-422	690	11	;	;	PUNCT
ftr-422	690	12	fas	fas	PROPN
ftr-422	690	13	150	150	NUM
ftr-422	690	14	,	,	PUNCT
ftr-422	690	15	supra	supra	NOUN
ftr-422	690	16	note	note	NOUN
ftr-422	690	17	102	102	NUM
ftr-422	690	18	,	,	PUNCT
ftr-422	690	19	¶	¶	PROPN
ftr-422	690	20	15	15	NUM
ftr-422	690	21	.	.	PUNCT
ftr-422	691	1	156	156	NUM
ftr-422	691	2	.	.	PUNCT
ftr-422	692	1	see	see	VERB
ftr-422	692	2	ensminger	ensminger	NOUN
ftr-422	692	3	,	,	PUNCT
ftr-422	692	4	supra	supra	PROPN
ftr-422	692	5	note	note	PROPN
ftr-422	692	6	1	1	NUM
ftr-422	692	7	,	,	PUNCT
ftr-422	692	8	at	at	ADP
ftr-422	692	9	24	24	NUM
ftr-422	692	10	.	.	PUNCT
ftr-422	692	11	157	157	NUM
ftr-422	692	12	.	.	PUNCT
ftr-422	693	1	the	the	DET
ftr-422	693	2	synthetic	synthetic	ADJ
ftr-422	693	3	debt	debt	NOUN
ftr-422	693	4	instrument	instrument	NOUN
ftr-422	693	5	has	have	VERB
ftr-422	693	6	the	the	DET
ftr-422	693	7	following	follow	VERB
ftr-422	693	8	characteristics	characteristic	NOUN
ftr-422	693	9	:	:	PUNCT
ftr-422	693	10	(	(	PUNCT
ftr-422	693	11	i	i	NOUN
ftr-422	693	12	)	)	PUNCT
ftr-422	693	13	its	its	PRON
ftr-422	693	14	issue	issue	NOUN
ftr-422	693	15	date	date	NOUN
ftr-422	693	16	is	be	AUX
ftr-422	693	17	the	the	DET
ftr-422	693	18	first	first	ADJ
ftr-422	693	19	date	date	NOUN
ftr-422	693	20	on	on	ADP
ftr-422	693	21	which	which	PRON
ftr-422	693	22	the	the	DET
ftr-422	693	23	taxpayer	taxpayer	NOUN
ftr-422	693	24	entered	enter	VERB
ftr-422	693	25	into	into	ADP
ftr-422	693	26	its	its	PRON
ftr-422	693	27	components	component	NOUN
ftr-422	693	28	;	;	PUNCT
ftr-422	693	29	(	(	PUNCT
ftr-422	693	30	ii	ii	X
ftr-422	693	31	)	)	PUNCT
ftr-422	693	32	its	its	PRON
ftr-422	693	33	term	term	NOUN
ftr-422	693	34	is	be	AUX
ftr-422	693	35	the	the	DET
ftr-422	693	36	period	period	NOUN
ftr-422	693	37	beginning	begin	VERB
ftr-422	693	38	on	on	ADP
ftr-422	693	39	the	the	DET
ftr-422	693	40	issue	issue	NOUN
ftr-422	693	41	date	date	NOUN
ftr-422	693	42	and	and	CCONJ
ftr-422	693	43	ending	end	VERB
ftr-422	693	44	on	on	ADP
ftr-422	693	45	the	the	DET
ftr-422	693	46	maturity	maturity	NOUN
ftr-422	693	47	date	date	NOUN
ftr-422	693	48	;	;	PUNCT
ftr-422	693	49	(	(	PUNCT
ftr-422	693	50	iii	iii	X
ftr-422	693	51	)	)	PUNCT
ftr-422	693	52	its	its	PRON
ftr-422	693	53	issue	issue	NOUN
ftr-422	693	54	price	price	NOUN
ftr-422	693	55	is	be	AUX
ftr-422	693	56	the	the	DET
ftr-422	693	57	adjusted	adjust	VERB
ftr-422	693	58	issue	issue	NOUN
ftr-422	693	59	price	price	NOUN
ftr-422	693	60	of	of	ADP
ftr-422	693	61	the	the	DET
ftr-422	693	62	debt	debt	NOUN
ftr-422	693	63	instrument	instrument	NOUN
ftr-422	693	64	on	on	ADP
ftr-422	693	65	the	the	DET
ftr-422	693	66	issue	issue	NOUN
ftr-422	693	67	date	date	NOUN
ftr-422	693	68	;	;	PUNCT
ftr-422	693	69	(	(	PUNCT
ftr-422	693	70	iv	iv	X
ftr-422	693	71	)	)	PUNCT
ftr-422	693	72	its	its	PRON
ftr-422	693	73	adjusted	adjusted	ADJ
ftr-422	693	74	issue	issue	NOUN
ftr-422	693	75	price	price	NOUN
ftr-422	693	76	is	be	AUX
ftr-422	693	77	determined	determine	VERB
ftr-422	693	78	in	in	ADP
ftr-422	693	79	the	the	DET
ftr-422	693	80	manner	manner	NOUN
ftr-422	693	81	of	of	ADP
ftr-422	693	82	a	a	DET
ftr-422	693	83	debt	debt	NOUN
ftr-422	693	84	instrument	instrument	NOUN
ftr-422	693	85	subject	subject	NOUN
ftr-422	693	86	to	to	ADP
ftr-422	693	87	the	the	DET
ftr-422	693	88	general	general	ADJ
ftr-422	693	89	oid	oid	NOUN
ftr-422	693	90	rules	rule	NOUN
ftr-422	693	91	;	;	PUNCT
ftr-422	693	92	and	and	CCONJ
ftr-422	693	93	(	(	PUNCT
ftr-422	693	94	v	v	NOUN
ftr-422	693	95	)	)	PUNCT
ftr-422	693	96	its	its	PRON
ftr-422	693	97	stated	state	VERB
ftr-422	693	98	redemption	redemption	NOUN
ftr-422	693	99	price	price	NOUN
ftr-422	693	100	at	at	ADP
ftr-422	693	101	maturity	maturity	NOUN
ftr-422	693	102	is	be	AUX
ftr-422	693	103	the	the	DET
ftr-422	693	104	sum	sum	NOUN
ftr-422	693	105	of	of	ADP
ftr-422	693	106	all	all	DET
ftr-422	693	107	amounts	amount	NOUN
ftr-422	693	108	paid	pay	VERB
ftr-422	693	109	or	or	CCONJ
ftr-422	693	110	2004	2004	NUM
ftr-422	693	111	]	]	PUNCT
ftr-422	693	112	book	book	NOUN
ftr-422	693	113	tax	tax	NOUN
ftr-422	693	114	conformity	conformity	NOUN
ftr-422	693	115	for	for	ADP
ftr-422	693	116	financial	financial	ADJ
ftr-422	693	117	instruments	instrument	NOUN
ftr-422	693	118	709	709	NUM
ftr-422	693	119	similarly	similarly	ADV
ftr-422	693	120	,	,	PUNCT
ftr-422	693	121	pursuant	pursuant	ADJ
ftr-422	693	122	to	to	ADP
ftr-422	693	123	regulation	regulation	NOUN
ftr-422	693	124	section	section	NOUN
ftr-422	693	125	1.988	1.988	NUM
ftr-422	693	126	-	-	SYM
ftr-422	693	127	5(a	5(a	NUM
ftr-422	693	128	)	)	PUNCT
ftr-422	693	129	,	,	PUNCT
ftr-422	693	130	an	an	DET
ftr-422	693	131	“	"	PUNCT
ftr-422	693	132	integrated	integrated	ADJ
ftr-422	693	133	economic	economic	ADJ
ftr-422	693	134	transaction	transaction	NOUN
ftr-422	693	135	”	"	PUNCT
ftr-422	693	136	consists	consist	VERB
ftr-422	693	137	of	of	ADP
ftr-422	693	138	a	a	DET
ftr-422	693	139	“	"	PUNCT
ftr-422	693	140	qualifying	qualify	VERB
ftr-422	693	141	debt	debt	NOUN
ftr-422	693	142	instrument	instrument	NOUN
ftr-422	693	143	”	"	PUNCT
ftr-422	693	144	and	and	CCONJ
ftr-422	693	145	a	a	DET
ftr-422	693	146	“	"	PUNCT
ftr-422	693	147	section	section	NOUN
ftr-422	693	148	1.988	1.988	NUM
ftr-422	693	149	-	-	PUNCT
ftr-422	693	150	5(a	5(a	NUM
ftr-422	693	151	)	)	PUNCT
ftr-422	693	152	hedge	hedge	NOUN
ftr-422	693	153	.	.	PUNCT
ftr-422	693	154	”	"	PUNCT
ftr-422	694	1	the	the	DET
ftr-422	694	2	two	two	NUM
ftr-422	694	3	components	component	NOUN
ftr-422	694	4	are	be	AUX
ftr-422	694	5	integrated	integrate	VERB
ftr-422	694	6	into	into	ADP
ftr-422	694	7	a	a	DET
ftr-422	694	8	synthetic	synthetic	ADJ
ftr-422	694	9	instrument	instrument	NOUN
ftr-422	694	10	that	that	PRON
ftr-422	694	11	reflects	reflect	VERB
ftr-422	694	12	the	the	DET
ftr-422	694	13	underlying	underlie	VERB
ftr-422	694	14	components	component	NOUN
ftr-422	694	15	of	of	ADP
ftr-422	694	16	both	both	CCONJ
ftr-422	694	17	the	the	DET
ftr-422	694	18	debt	debt	NOUN
ftr-422	694	19	and	and	CCONJ
ftr-422	694	20	the	the	DET
ftr-422	694	21	hedge	hedge	NOUN
ftr-422	694	22	.	.	PUNCT
ftr-422	695	1	a	a	DET
ftr-422	695	2	“	"	PUNCT
ftr-422	695	3	qualifying	qualify	VERB
ftr-422	695	4	debt	debt	NOUN
ftr-422	695	5	instrument	instrument	NOUN
ftr-422	695	6	”	"	PUNCT
ftr-422	695	7	is	be	AUX
ftr-422	695	8	any	any	DET
ftr-422	695	9	debt	debt	NOUN
ftr-422	695	10	instrument	instrument	NOUN
ftr-422	695	11	,	,	PUNCT
ftr-422	695	12	regardless	regardless	ADV
ftr-422	695	13	of158	of158	NOUN
ftr-422	695	14	whether	whether	SCONJ
ftr-422	695	15	the	the	DET
ftr-422	695	16	payments	payment	NOUN
ftr-422	695	17	under	under	ADP
ftr-422	695	18	the	the	DET
ftr-422	695	19	debt	debt	NOUN
ftr-422	695	20	are	be	AUX
ftr-422	695	21	denominated	denominate	VERB
ftr-422	695	22	in	in	ADP
ftr-422	695	23	,	,	PUNCT
ftr-422	695	24	or	or	CCONJ
ftr-422	695	25	determined	determine	VERB
ftr-422	695	26	by	by	ADP
ftr-422	695	27	reference	reference	NOUN
ftr-422	695	28	to	to	ADP
ftr-422	695	29	,	,	PUNCT
ftr-422	695	30	a	a	DET
ftr-422	695	31	nonfunctional	nonfunctional	ADJ
ftr-422	695	32	currency	currency	NOUN
ftr-422	695	33	.	.	PUNCT
ftr-422	696	1	a	a	DET
ftr-422	696	2	“	"	PUNCT
ftr-422	696	3	section	section	NOUN
ftr-422	696	4	1.988	1.988	NUM
ftr-422	696	5	-	-	PUNCT
ftr-422	696	6	5(a	5(a	NUM
ftr-422	696	7	)	)	PUNCT
ftr-422	696	8	hedge	hedge	NOUN
ftr-422	696	9	”	"	PUNCT
ftr-422	696	10	includes159	includes159	PROPN
ftr-422	696	11	a	a	DET
ftr-422	696	12	spot	spot	NOUN
ftr-422	696	13	contract	contract	NOUN
ftr-422	696	14	,	,	PUNCT
ftr-422	696	15	futures	future	NOUN
ftr-422	696	16	contract	contract	NOUN
ftr-422	696	17	,	,	PUNCT
ftr-422	696	18	forward	forward	ADJ
ftr-422	696	19	contract	contract	NOUN
ftr-422	696	20	,	,	PUNCT
ftr-422	696	21	option	option	NOUN
ftr-422	696	22	contract	contract	NOUN
ftr-422	696	23	,	,	PUNCT
ftr-422	696	24	notional	notional	ADJ
ftr-422	696	25	principal	principal	ADJ
ftr-422	696	26	contract	contract	NOUN
ftr-422	696	27	,	,	PUNCT
ftr-422	696	28	currency	currency	NOUN
ftr-422	696	29	swap	swap	NOUN
ftr-422	696	30	,	,	PUNCT
ftr-422	696	31	and	and	CCONJ
ftr-422	696	32	similar	similar	ADJ
ftr-422	696	33	transactions160	transactions160	PROPN
ftr-422	696	34	for	for	ADP
ftr-422	696	35	financial	financial	ADJ
ftr-422	696	36	accounting	accounting	NOUN
ftr-422	696	37	purposes	purpose	NOUN
ftr-422	696	38	,	,	PUNCT
ftr-422	696	39	integrated	integrate	VERB
ftr-422	696	40	transactions	transaction	NOUN
ftr-422	696	41	under	under	ADP
ftr-422	696	42	regulations	regulation	NOUN
ftr-422	696	43	section	section	NOUN
ftr-422	696	44	1.1275	1.1275	NUM
ftr-422	696	45	-	-	SYM
ftr-422	696	46	6	6	NUM
ftr-422	696	47	or	or	CCONJ
ftr-422	696	48	section	section	NOUN
ftr-422	696	49	1.988	1.988	NUM
ftr-422	696	50	-	-	SYM
ftr-422	696	51	5	5	NUM
ftr-422	696	52	are	be	AUX
ftr-422	696	53	treated	treat	VERB
ftr-422	696	54	as	as	ADP
ftr-422	696	55	separate	separate	ADJ
ftr-422	696	56	transactions	transaction	NOUN
ftr-422	696	57	.	.	PUNCT
ftr-422	697	1	issuers	issuer	NOUN
ftr-422	697	2	have	have	AUX
ftr-422	697	3	been	be	AUX
ftr-422	697	4	benefitting	benefit	VERB
ftr-422	697	5	from	from	ADP
ftr-422	697	6	such	such	ADJ
ftr-422	697	7	book	book	NOUN
ftr-422	697	8	tax	tax	NOUN
ftr-422	697	9	difference	difference	NOUN
ftr-422	697	10	by161	by161	ADJ
ftr-422	697	11	integrating	integrate	VERB
ftr-422	697	12	a	a	DET
ftr-422	697	13	debt	debt	NOUN
ftr-422	697	14	instrument	instrument	NOUN
ftr-422	697	15	and	and	CCONJ
ftr-422	697	16	a	a	DET
ftr-422	697	17	call	call	NOUN
ftr-422	697	18	option	option	NOUN
ftr-422	697	19	for	for	ADP
ftr-422	697	20	tax	tax	NOUN
ftr-422	697	21	purposes	purpose	NOUN
ftr-422	697	22	(	(	PUNCT
ftr-422	697	23	thereby	thereby	ADV
ftr-422	697	24	securing	secure	VERB
ftr-422	697	25	oid	oid	NOUN
ftr-422	697	26	deductions	deduction	NOUN
ftr-422	697	27	)	)	PUNCT
ftr-422	697	28	while	while	SCONJ
ftr-422	697	29	keeping	keep	VERB
ftr-422	697	30	the	the	DET
ftr-422	697	31	instruments	instrument	NOUN
ftr-422	697	32	separate	separate	VERB
ftr-422	697	33	for	for	ADP
ftr-422	697	34	book	book	NOUN
ftr-422	697	35	purposes	purpose	NOUN
ftr-422	697	36	.	.	PUNCT
ftr-422	698	1	as	as	SCONJ
ftr-422	698	2	discussed	discuss	VERB
ftr-422	698	3	below	below	ADV
ftr-422	698	4	,	,	PUNCT
ftr-422	698	5	this	this	DET
ftr-422	698	6	book	book	NOUN
ftr-422	698	7	-	-	PUNCT
ftr-422	698	8	tax	tax	NOUN
ftr-422	698	9	difference	difference	NOUN
ftr-422	698	10	,	,	PUNCT
ftr-422	698	11	as	as	SCONJ
ftr-422	698	12	opposed	oppose	VERB
ftr-422	698	13	to	to	ADP
ftr-422	698	14	a	a	DET
ftr-422	698	15	book-162	book-162	ADJ
ftr-422	698	16	tax	tax	NOUN
ftr-422	698	17	difference	difference	NOUN
ftr-422	698	18	arising	arise	VERB
ftr-422	698	19	from	from	ADP
ftr-422	698	20	a	a	DET
ftr-422	698	21	contingent	contingent	ADJ
ftr-422	698	22	payment	payment	NOUN
ftr-422	698	23	debt	debt	NOUN
ftr-422	698	24	instrument	instrument	NOUN
ftr-422	698	25	,	,	PUNCT
ftr-422	698	26	is	be	AUX
ftr-422	698	27	permanent	permanent	ADJ
ftr-422	698	28	.	.	PUNCT
ftr-422	699	1	to	to	PART
ftr-422	699	2	be	be	AUX
ftr-422	699	3	paid	pay	VERB
ftr-422	699	4	on	on	ADP
ftr-422	699	5	the	the	DET
ftr-422	699	6	debt	debt	NOUN
ftr-422	699	7	instrument	instrument	NOUN
ftr-422	699	8	and	and	CCONJ
ftr-422	699	9	the	the	DET
ftr-422	699	10	hedge	hedge	NOUN
ftr-422	699	11	,	,	PUNCT
ftr-422	699	12	reduced	reduce	VERB
ftr-422	699	13	by	by	ADP
ftr-422	699	14	all	all	DET
ftr-422	699	15	amounts	amount	NOUN
ftr-422	699	16	received	receive	VERB
ftr-422	699	17	or	or	CCONJ
ftr-422	699	18	to	to	PART
ftr-422	699	19	be	be	AUX
ftr-422	699	20	received	receive	VERB
ftr-422	699	21	on	on	ADP
ftr-422	699	22	the	the	DET
ftr-422	699	23	hedge	hedge	NOUN
ftr-422	699	24	.	.	PUNCT
ftr-422	700	1	see	see	VERB
ftr-422	700	2	regs	reg	NOUN
ftr-422	700	3	.	.	PUNCT
ftr-422	701	1	§	§	PROPN
ftr-422	701	2	1.1275	1.1275	NUM
ftr-422	701	3	-	-	SYM
ftr-422	701	4	6(f	6(f	NUM
ftr-422	701	5	)	)	PUNCT
ftr-422	701	6	.	.	PUNCT
ftr-422	702	1	158	158	X
ftr-422	702	2	.	.	PUNCT
ftr-422	703	1	a	a	DET
ftr-422	703	2	“	"	PUNCT
ftr-422	703	3	qualifying	qualify	VERB
ftr-422	703	4	debt	debt	NOUN
ftr-422	703	5	instrument	instrument	NOUN
ftr-422	703	6	”	"	PUNCT
ftr-422	703	7	and	and	CCONJ
ftr-422	703	8	a	a	DET
ftr-422	703	9	“	"	PUNCT
ftr-422	703	10	§	§	PROPN
ftr-422	703	11	1.988	1.988	NUM
ftr-422	703	12	-	-	PUNCT
ftr-422	703	13	5(a	5(a	NUM
ftr-422	703	14	)	)	PUNCT
ftr-422	703	15	hedge	hedge	NOUN
ftr-422	703	16	”	"	PUNCT
ftr-422	703	17	form	form	NOUN
ftr-422	703	18	an	an	DET
ftr-422	703	19	“	"	PUNCT
ftr-422	703	20	integrated	integrated	ADJ
ftr-422	703	21	economic	economic	ADJ
ftr-422	703	22	transaction	transaction	NOUN
ftr-422	703	23	”	"	PUNCT
ftr-422	703	24	if	if	SCONJ
ftr-422	703	25	all	all	PRON
ftr-422	703	26	of	of	ADP
ftr-422	703	27	the	the	DET
ftr-422	703	28	following	follow	VERB
ftr-422	703	29	requirements	requirement	NOUN
ftr-422	703	30	are	be	AUX
ftr-422	703	31	met	meet	VERB
ftr-422	703	32	:	:	PUNCT
ftr-422	703	33	(	(	PUNCT
ftr-422	703	34	i	i	NOUN
ftr-422	703	35	)	)	PUNCT
ftr-422	703	36	all	all	DET
ftr-422	703	37	payments	payment	NOUN
ftr-422	703	38	to	to	PART
ftr-422	703	39	be	be	AUX
ftr-422	703	40	made	make	VERB
ftr-422	703	41	or	or	CCONJ
ftr-422	703	42	received	receive	VERB
ftr-422	703	43	under	under	ADP
ftr-422	703	44	the	the	DET
ftr-422	703	45	debt	debt	NOUN
ftr-422	703	46	instrument	instrument	NOUN
ftr-422	703	47	(	(	PUNCT
ftr-422	703	48	or	or	CCONJ
ftr-422	703	49	amounts	amount	NOUN
ftr-422	703	50	determined	determine	VERB
ftr-422	703	51	by	by	ADP
ftr-422	703	52	reference	reference	NOUN
ftr-422	703	53	to	to	ADP
ftr-422	703	54	a	a	DET
ftr-422	703	55	nonfunctional	nonfunctional	ADJ
ftr-422	703	56	currency	currency	NOUN
ftr-422	703	57	)	)	PUNCT
ftr-422	703	58	are	be	AUX
ftr-422	703	59	fully	fully	ADV
ftr-422	703	60	hedged	hedge	VERB
ftr-422	703	61	such	such	ADJ
ftr-422	703	62	that	that	SCONJ
ftr-422	703	63	a	a	DET
ftr-422	703	64	yield	yield	NOUN
ftr-422	703	65	to	to	ADP
ftr-422	703	66	maturity	maturity	NOUN
ftr-422	703	67	in	in	ADP
ftr-422	703	68	the	the	DET
ftr-422	703	69	currency	currency	NOUN
ftr-422	703	70	in	in	ADP
ftr-422	703	71	which	which	PRON
ftr-422	703	72	the	the	DET
ftr-422	703	73	synthetic	synthetic	ADJ
ftr-422	703	74	debt	debt	NOUN
ftr-422	703	75	instrument	instrument	NOUN
ftr-422	703	76	is	be	AUX
ftr-422	703	77	denominated	denominate	VERB
ftr-422	703	78	can	can	AUX
ftr-422	703	79	be	be	AUX
ftr-422	703	80	calculated	calculate	VERB
ftr-422	703	81	;	;	PUNCT
ftr-422	703	82	(	(	PUNCT
ftr-422	703	83	ii	ii	NOUN
ftr-422	703	84	)	)	PUNCT
ftr-422	703	85	the	the	DET
ftr-422	703	86	hedge	hedge	NOUN
ftr-422	703	87	is	be	AUX
ftr-422	703	88	identified	identify	VERB
ftr-422	703	89	on	on	ADP
ftr-422	703	90	or	or	CCONJ
ftr-422	703	91	before	before	ADP
ftr-422	703	92	the	the	DET
ftr-422	703	93	date	date	NOUN
ftr-422	703	94	it	it	PRON
ftr-422	703	95	is	be	AUX
ftr-422	703	96	settled	settle	VERB
ftr-422	703	97	or	or	CCONJ
ftr-422	703	98	closed	close	VERB
ftr-422	703	99	;	;	PUNCT
ftr-422	703	100	(	(	PUNCT
ftr-422	703	101	iii	iii	X
ftr-422	703	102	)	)	PUNCT
ftr-422	703	103	none	none	NOUN
ftr-422	703	104	of	of	ADP
ftr-422	703	105	the	the	DET
ftr-422	703	106	parties	party	NOUN
ftr-422	703	107	to	to	ADP
ftr-422	703	108	the	the	DET
ftr-422	703	109	hedge	hedge	NOUN
ftr-422	703	110	are	be	AUX
ftr-422	703	111	related	relate	VERB
ftr-422	703	112	;	;	PUNCT
ftr-422	703	113	(	(	PUNCT
ftr-422	703	114	iv	iv	X
ftr-422	703	115	)	)	PUNCT
ftr-422	703	116	in	in	ADP
ftr-422	703	117	the	the	DET
ftr-422	703	118	case	case	NOUN
ftr-422	703	119	of	of	ADP
ftr-422	703	120	a	a	DET
ftr-422	703	121	qualified	qualified	ADJ
ftr-422	703	122	business	business	NOUN
ftr-422	703	123	unit	unit	NOUN
ftr-422	703	124	with	with	ADP
ftr-422	703	125	a	a	DET
ftr-422	703	126	residence	residence	NOUN
ftr-422	703	127	outside	outside	ADP
ftr-422	703	128	of	of	ADP
ftr-422	703	129	the	the	DET
ftr-422	703	130	united	united	PROPN
ftr-422	703	131	states	states	PROPN
ftr-422	703	132	,	,	PUNCT
ftr-422	703	133	both	both	CCONJ
ftr-422	703	134	the	the	DET
ftr-422	703	135	debt	debt	NOUN
ftr-422	703	136	instrument	instrument	NOUN
ftr-422	703	137	and	and	CCONJ
ftr-422	703	138	the	the	DET
ftr-422	703	139	hedge	hedge	NOUN
ftr-422	703	140	are	be	AUX
ftr-422	703	141	properly	properly	ADV
ftr-422	703	142	reflected	reflect	VERB
ftr-422	703	143	on	on	ADP
ftr-422	703	144	the	the	DET
ftr-422	703	145	books	book	NOUN
ftr-422	703	146	of	of	ADP
ftr-422	703	147	such	such	ADJ
ftr-422	703	148	qualified	qualified	ADJ
ftr-422	703	149	business	business	NOUN
ftr-422	703	150	unit	unit	NOUN
ftr-422	703	151	throughout	throughout	ADP
ftr-422	703	152	the	the	DET
ftr-422	703	153	term	term	NOUN
ftr-422	703	154	of	of	ADP
ftr-422	703	155	the	the	DET
ftr-422	703	156	hedging	hedging	NOUN
ftr-422	703	157	transaction	transaction	NOUN
ftr-422	703	158	;	;	PUNCT
ftr-422	703	159	(	(	PUNCT
ftr-422	703	160	v	v	NOUN
ftr-422	703	161	)	)	PUNCT
ftr-422	703	162	both	both	CCONJ
ftr-422	703	163	the	the	DET
ftr-422	703	164	debt	debt	NOUN
ftr-422	703	165	instrument	instrument	NOUN
ftr-422	703	166	and	and	CCONJ
ftr-422	703	167	the	the	DET
ftr-422	703	168	hedge	hedge	NOUN
ftr-422	703	169	are	be	AUX
ftr-422	703	170	entered	enter	VERB
ftr-422	703	171	into	into	ADP
ftr-422	703	172	by	by	ADP
ftr-422	703	173	the	the	DET
ftr-422	703	174	same	same	ADJ
ftr-422	703	175	entity	entity	NOUN
ftr-422	703	176	;	;	PUNCT
ftr-422	703	177	and	and	CCONJ
ftr-422	703	178	(	(	PUNCT
ftr-422	703	179	vi	vi	X
ftr-422	703	180	)	)	PUNCT
ftr-422	703	181	if	if	SCONJ
ftr-422	703	182	the	the	DET
ftr-422	703	183	taxpayer	taxpayer	NOUN
ftr-422	703	184	is	be	AUX
ftr-422	703	185	a	a	DET
ftr-422	703	186	foreign	foreign	ADJ
ftr-422	703	187	person	person	NOUN
ftr-422	703	188	engaged	engage	VERB
ftr-422	703	189	in	in	ADP
ftr-422	703	190	a	a	DET
ftr-422	703	191	u.s	u.s	PROPN
ftr-422	703	192	.	.	PROPN
ftr-422	703	193	trade	trade	NOUN
ftr-422	703	194	or	or	CCONJ
ftr-422	703	195	business	business	NOUN
ftr-422	703	196	and	and	CCONJ
ftr-422	703	197	enters	enter	VERB
ftr-422	703	198	into	into	ADP
ftr-422	703	199	the	the	DET
ftr-422	703	200	debt	debt	NOUN
ftr-422	703	201	instrument	instrument	NOUN
ftr-422	703	202	and	and	CCONJ
ftr-422	703	203	hedge	hedge	NOUN
ftr-422	703	204	in	in	ADP
ftr-422	703	205	the	the	DET
ftr-422	703	206	course	course	NOUN
ftr-422	703	207	of	of	ADP
ftr-422	703	208	such	such	ADJ
ftr-422	703	209	trade	trade	NOUN
ftr-422	703	210	or	or	CCONJ
ftr-422	703	211	business	business	NOUN
ftr-422	703	212	,	,	PUNCT
ftr-422	703	213	then	then	ADV
ftr-422	703	214	all	all	DET
ftr-422	703	215	items	item	NOUN
ftr-422	703	216	of	of	ADP
ftr-422	703	217	interest	interest	NOUN
ftr-422	703	218	or	or	CCONJ
ftr-422	703	219	expense	expense	NOUN
ftr-422	703	220	would	would	AUX
ftr-422	703	221	have	have	AUX
ftr-422	703	222	been	be	AUX
ftr-422	703	223	effectively	effectively	ADV
ftr-422	703	224	connected	connect	VERB
ftr-422	703	225	with	with	ADP
ftr-422	703	226	such	such	ADJ
ftr-422	703	227	u.s	u.s	PROPN
ftr-422	703	228	.	.	PROPN
ftr-422	703	229	trade	trade	NOUN
ftr-422	703	230	or	or	CCONJ
ftr-422	703	231	business	business	NOUN
ftr-422	703	232	throughout	throughout	ADP
ftr-422	703	233	the	the	DET
ftr-422	703	234	term	term	NOUN
ftr-422	703	235	of	of	ADP
ftr-422	703	236	the	the	DET
ftr-422	703	237	transaction	transaction	NOUN
ftr-422	703	238	had	have	VERB
ftr-422	703	239	integration	integration	NOUN
ftr-422	703	240	treatment	treatment	NOUN
ftr-422	703	241	not	not	PART
ftr-422	703	242	been	be	AUX
ftr-422	703	243	available	available	ADJ
ftr-422	703	244	under	under	ADP
ftr-422	703	245	the	the	DET
ftr-422	703	246	regulations	regulation	NOUN
ftr-422	703	247	.	.	PUNCT
ftr-422	704	1	see	see	VERB
ftr-422	704	2	regs	reg	NOUN
ftr-422	704	3	.	.	PUNCT
ftr-422	705	1	§	§	PROPN
ftr-422	705	2	1.988	1.988	NUM
ftr-422	705	3	-	-	SYM
ftr-422	705	4	5(a	5(a	NUM
ftr-422	705	5	)	)	PUNCT
ftr-422	705	6	.	.	PUNCT
ftr-422	706	1	159	159	NUM
ftr-422	706	2	.	.	PUNCT
ftr-422	706	3	regs	regs	PROPN
ftr-422	706	4	.	.	PUNCT
ftr-422	707	1	§	§	PROPN
ftr-422	707	2	1.988	1.988	NUM
ftr-422	707	3	-	-	SYM
ftr-422	707	4	5(a)(3)(i	5(a)(3)(i	NUM
ftr-422	707	5	)	)	PUNCT
ftr-422	707	6	.	.	PUNCT
ftr-422	708	1	160	160	NUM
ftr-422	708	2	.	.	PUNCT
ftr-422	708	3	regs	regs	PROPN
ftr-422	708	4	.	.	PUNCT
ftr-422	709	1	§	§	PROPN
ftr-422	709	2	1.988	1.988	NUM
ftr-422	709	3	-	-	NUM
ftr-422	709	4	5(a)(4)(i	5(a)(4)(i	NUM
ftr-422	709	5	)	)	PUNCT
ftr-422	709	6	.	.	PUNCT
ftr-422	710	1	161	161	NUM
ftr-422	710	2	.	.	PUNCT
ftr-422	711	1	ensminger	ensminger	NOUN
ftr-422	711	2	,	,	PUNCT
ftr-422	711	3	supra	supra	PROPN
ftr-422	711	4	note	note	PROPN
ftr-422	711	5	1	1	NUM
ftr-422	711	6	,	,	PUNCT
ftr-422	711	7	at	at	ADP
ftr-422	711	8	69	69	NUM
ftr-422	711	9	.	.	PUNCT
ftr-422	712	1	162	162	NUM
ftr-422	712	2	.	.	PUNCT
ftr-422	713	1	for	for	ADP
ftr-422	713	2	example	example	NOUN
ftr-422	713	3	an	an	DET
ftr-422	713	4	issuer	issuer	NOUN
ftr-422	713	5	of	of	ADP
ftr-422	713	6	a	a	DET
ftr-422	713	7	convertible	convertible	ADJ
ftr-422	713	8	note	note	NOUN
ftr-422	713	9	may	may	AUX
ftr-422	713	10	purchases	purchase	VERB
ftr-422	713	11	a	a	DET
ftr-422	713	12	call	call	NOUN
ftr-422	713	13	with	with	ADP
ftr-422	713	14	a	a	DET
ftr-422	713	15	strike	strike	NOUN
ftr-422	713	16	price	price	NOUN
ftr-422	713	17	that	that	PRON
ftr-422	713	18	is	be	AUX
ftr-422	713	19	identical	identical	ADJ
ftr-422	713	20	to	to	ADP
ftr-422	713	21	the	the	DET
ftr-422	713	22	conversion	conversion	NOUN
ftr-422	713	23	price	price	NOUN
ftr-422	713	24	of	of	ADP
ftr-422	713	25	the	the	DET
ftr-422	713	26	convertible	convertible	ADJ
ftr-422	713	27	bond	bond	NOUN
ftr-422	713	28	.	.	PUNCT
ftr-422	714	1	the	the	DET
ftr-422	714	2	premium	premium	NOUN
ftr-422	714	3	paid	pay	VERB
ftr-422	714	4	for	for	ADP
ftr-422	714	5	the	the	DET
ftr-422	714	6	call	call	NOUN
ftr-422	714	7	is	be	AUX
ftr-422	714	8	economically	economically	ADV
ftr-422	714	9	equivalent	equivalent	ADJ
ftr-422	714	10	to	to	PART
ftr-422	714	11	discount	discount	VERB
ftr-422	714	12	on	on	ADP
ftr-422	714	13	the	the	DET
ftr-422	714	14	convertible	convertible	ADJ
ftr-422	714	15	debt	debt	NOUN
ftr-422	714	16	.	.	PUNCT
ftr-422	715	1	the	the	DET
ftr-422	715	2	taxpayer	taxpayer	NOUN
ftr-422	715	3	can	can	AUX
ftr-422	715	4	integrate	integrate	VERB
ftr-422	715	5	the	the	DET
ftr-422	715	6	call	call	NOUN
ftr-422	715	7	with	with	ADP
ftr-422	715	8	the	the	DET
ftr-422	715	9	convertible	convertible	ADJ
ftr-422	715	10	debt	debt	NOUN
ftr-422	715	11	and	and	CCONJ
ftr-422	715	12	may	may	AUX
ftr-422	715	13	deduct	deduct	VERB
ftr-422	715	14	the	the	DET
ftr-422	715	15	premium	premium	NOUN
ftr-422	715	16	as	as	ADP
ftr-422	715	17	oid	oid	NOUN
ftr-422	715	18	.	.	PUNCT
ftr-422	716	1	to	to	PART
ftr-422	716	2	achieve	achieve	VERB
ftr-422	716	3	this	this	DET
ftr-422	716	4	goal	goal	NOUN
ftr-422	716	5	,	,	PUNCT
ftr-422	716	6	the	the	DET
ftr-422	716	7	call	call	NOUN
ftr-422	716	8	must	must	AUX
ftr-422	716	9	have	have	VERB
ftr-422	716	10	maturity	maturity	NOUN
ftr-422	716	11	date	date	NOUN
ftr-422	716	12	and	and	CCONJ
ftr-422	716	13	number	number	NOUN
ftr-422	716	14	of	of	ADP
ftr-422	716	15	shares	share	NOUN
ftr-422	716	16	similar	similar	ADJ
ftr-422	716	17	or	or	CCONJ
ftr-422	716	18	identical	identical	ADJ
ftr-422	716	19	to	to	ADP
ftr-422	716	20	those	those	PRON
ftr-422	716	21	on	on	ADP
ftr-422	716	22	the	the	DET
ftr-422	716	23	convertible	convertible	ADJ
ftr-422	716	24	debt	debt	NOUN
ftr-422	716	25	,	,	PUNCT
ftr-422	716	26	so	so	SCONJ
ftr-422	716	27	that	that	SCONJ
ftr-422	716	28	the	the	DET
ftr-422	716	29	convertible	convertible	ADJ
ftr-422	716	30	debt	debt	NOUN
ftr-422	716	31	is	be	AUX
ftr-422	716	32	fully	fully	ADV
ftr-422	716	33	hedged	hedge	VERB
ftr-422	716	34	.	.	PUNCT
ftr-422	717	1	see	see	VERB
ftr-422	717	2	regs	reg	NOUN
ftr-422	717	3	.	.	PUNCT
ftr-422	718	1	§	§	PROPN
ftr-422	718	2	1.1275	1.1275	NUM
ftr-422	718	3	-	-	PUNCT
ftr-422	718	4	6(b)(4	6(b)(4	NUM
ftr-422	718	5	)	)	PUNCT
ftr-422	718	6	.	.	PUNCT
ftr-422	719	1	710	710	NUM
ftr-422	719	2	florida	florida	PROPN
ftr-422	719	3	tax	tax	NOUN
ftr-422	719	4	review	review	NOUN
ftr-422	719	5	[	[	X
ftr-422	719	6	vol.6:7	vol.6:7	VERB
ftr-422	719	7	the	the	DET
ftr-422	719	8	purpose	purpose	NOUN
ftr-422	719	9	of	of	ADP
ftr-422	719	10	the	the	DET
ftr-422	719	11	tax	tax	NOUN
ftr-422	719	12	integration	integration	NOUN
ftr-422	719	13	rules	rule	NOUN
ftr-422	719	14	has	have	AUX
ftr-422	719	15	been	be	AUX
ftr-422	719	16	to	to	PART
ftr-422	719	17	properly	properly	ADV
ftr-422	719	18	match	match	VERB
ftr-422	719	19	the	the	DET
ftr-422	719	20	timing	timing	NOUN
ftr-422	719	21	and	and	CCONJ
ftr-422	719	22	character	character	NOUN
ftr-422	719	23	of	of	ADP
ftr-422	719	24	the	the	DET
ftr-422	719	25	hedging	hedging	NOUN
ftr-422	719	26	transaction	transaction	NOUN
ftr-422	719	27	with	with	ADP
ftr-422	719	28	these	these	PRON
ftr-422	719	29	of	of	ADP
ftr-422	719	30	the	the	DET
ftr-422	719	31	hedged	hedge	VERB
ftr-422	719	32	item	item	NOUN
ftr-422	719	33	.	.	PUNCT
ftr-422	720	1	as	as	SCONJ
ftr-422	720	2	i	i	PRON
ftr-422	720	3	suggest	suggest	VERB
ftr-422	720	4	below	below	ADP
ftr-422	720	5	,	,	PUNCT
ftr-422	720	6	mark	mark	NOUN
ftr-422	720	7	-	-	PUNCT
ftr-422	720	8	to	to	ADP
ftr-422	720	9	-	-	PUNCT
ftr-422	720	10	market	market	NOUN
ftr-422	720	11	treatment	treatment	NOUN
ftr-422	720	12	will	will	AUX
ftr-422	720	13	apply	apply	VERB
ftr-422	720	14	to	to	ADP
ftr-422	720	15	all	all	DET
ftr-422	720	16	hedging	hedging	NOUN
ftr-422	720	17	transactions	transaction	NOUN
ftr-422	720	18	and	and	CCONJ
ftr-422	720	19	to	to	ADP
ftr-422	720	20	certain	certain	ADJ
ftr-422	720	21	hedged	hedge	VERB
ftr-422	720	22	items	item	NOUN
ftr-422	720	23	(	(	PUNCT
ftr-422	720	24	including	include	VERB
ftr-422	720	25	issued	issue	VERB
ftr-422	720	26	debt	debt	NOUN
ftr-422	720	27	instruments	instrument	NOUN
ftr-422	720	28	)	)	PUNCT
ftr-422	720	29	.	.	PUNCT
ftr-422	721	1	thus	thus	ADV
ftr-422	721	2	,	,	PUNCT
ftr-422	721	3	the	the	DET
ftr-422	721	4	tax	tax	NOUN
ftr-422	721	5	integration	integration	NOUN
ftr-422	721	6	provisions	provision	NOUN
ftr-422	721	7	will	will	AUX
ftr-422	721	8	be	be	AUX
ftr-422	721	9	unnecessary	unnecessary	ADJ
ftr-422	721	10	,	,	PUNCT
ftr-422	721	11	because	because	SCONJ
ftr-422	721	12	taxpayers	taxpayer	NOUN
ftr-422	721	13	will	will	AUX
ftr-422	721	14	simply	simply	ADV
ftr-422	721	15	mark	mark	VERB
ftr-422	721	16	both	both	CCONJ
ftr-422	721	17	the	the	DET
ftr-422	721	18	hedge	hedge	NOUN
ftr-422	721	19	and	and	CCONJ
ftr-422	721	20	hedged	hedge	VERB
ftr-422	721	21	item	item	NOUN
ftr-422	721	22	to	to	PART
ftr-422	721	23	market	market	NOUN
ftr-422	721	24	in	in	ADP
ftr-422	721	25	accordance	accordance	NOUN
ftr-422	721	26	with	with	ADP
ftr-422	721	27	fas	fas	PROPN
ftr-422	721	28	133	133	NUM
ftr-422	721	29	.	.	PUNCT
ftr-422	722	1	b.	b.	PROPN
ftr-422	722	2	investment	investment	PROPN
ftr-422	722	3	units	unit	NOUN
ftr-422	722	4	(	(	PUNCT
ftr-422	722	5	synthetic	synthetic	ADJ
ftr-422	722	6	convertibles	convertible	NOUN
ftr-422	722	7	)	)	PUNCT
ftr-422	722	8	v.	v.	ADP
ftr-422	722	9	convertible	convertible	ADJ
ftr-422	722	10	debt	debt	NOUN
ftr-422	722	11	although	although	SCONJ
ftr-422	722	12	the	the	DET
ftr-422	722	13	conversion	conversion	NOUN
ftr-422	722	14	feature	feature	NOUN
ftr-422	722	15	of	of	ADP
ftr-422	722	16	a	a	DET
ftr-422	722	17	convertible	convertible	ADJ
ftr-422	722	18	debt	debt	NOUN
ftr-422	722	19	instrument	instrument	NOUN
ftr-422	722	20	could	could	AUX
ftr-422	722	21	be	be	AUX
ftr-422	722	22	viewed	view	VERB
ftr-422	722	23	as	as	ADP
ftr-422	722	24	a	a	DET
ftr-422	722	25	call	call	NOUN
ftr-422	722	26	option	option	NOUN
ftr-422	722	27	on	on	ADP
ftr-422	722	28	the	the	DET
ftr-422	722	29	issuer	issuer	NOUN
ftr-422	722	30	’s	’s	PART
ftr-422	722	31	stock	stock	NOUN
ftr-422	722	32	,	,	PUNCT
ftr-422	722	33	a	a	DET
ftr-422	722	34	convertible	convertible	ADJ
ftr-422	722	35	debt	debt	NOUN
ftr-422	722	36	is	be	AUX
ftr-422	722	37	not	not	PART
ftr-422	722	38	bifurcated	bifurcate	VERB
ftr-422	722	39	into	into	ADP
ftr-422	722	40	the	the	DET
ftr-422	722	41	debt	debt	NOUN
ftr-422	722	42	and	and	CCONJ
ftr-422	722	43	the	the	DET
ftr-422	722	44	option	option	NOUN
ftr-422	722	45	for	for	ADP
ftr-422	722	46	tax	tax	NOUN
ftr-422	722	47	purposes	purpose	NOUN
ftr-422	722	48	.	.	PUNCT
ftr-422	723	1	therefore	therefore	ADV
ftr-422	723	2	,	,	PUNCT
ftr-422	723	3	for	for	ADP
ftr-422	723	4	tax163	tax163	PROPN
ftr-422	723	5	purposes	purpose	NOUN
ftr-422	723	6	,	,	PUNCT
ftr-422	723	7	the	the	DET
ftr-422	723	8	issue	issue	NOUN
ftr-422	723	9	price	price	NOUN
ftr-422	723	10	of	of	ADP
ftr-422	723	11	the	the	DET
ftr-422	723	12	convertible	convertible	ADJ
ftr-422	723	13	bond	bond	NOUN
ftr-422	723	14	is	be	AUX
ftr-422	723	15	not	not	PART
ftr-422	723	16	allocated	allocate	VERB
ftr-422	723	17	between	between	ADP
ftr-422	723	18	the	the	DET
ftr-422	723	19	debt	debt	NOUN
ftr-422	723	20	and	and	CCONJ
ftr-422	723	21	the	the	DET
ftr-422	723	22	implicit	implicit	ADJ
ftr-422	723	23	call	call	NOUN
ftr-422	723	24	option.164	option.164	NOUN
ftr-422	723	25	on	on	ADP
ftr-422	723	26	the	the	DET
ftr-422	723	27	other	other	ADJ
ftr-422	723	28	hand	hand	NOUN
ftr-422	723	29	,	,	PUNCT
ftr-422	723	30	if	if	SCONJ
ftr-422	723	31	a	a	DET
ftr-422	723	32	debt	debt	NOUN
ftr-422	723	33	instrument	instrument	NOUN
ftr-422	723	34	is	be	AUX
ftr-422	723	35	issued	issue	VERB
ftr-422	723	36	with	with	ADP
ftr-422	723	37	other	other	ADJ
ftr-422	723	38	property	property	NOUN
ftr-422	723	39	(	(	PUNCT
ftr-422	723	40	such	such	ADJ
ftr-422	723	41	as	as	ADP
ftr-422	723	42	warrants	warrant	NOUN
ftr-422	723	43	to	to	PART
ftr-422	723	44	purchase	purchase	VERB
ftr-422	723	45	the	the	DET
ftr-422	723	46	issuer	issuer	NOUN
ftr-422	723	47	’s	’s	PART
ftr-422	723	48	stock	stock	NOUN
ftr-422	723	49	)	)	PUNCT
ftr-422	723	50	,	,	PUNCT
ftr-422	723	51	the	the	DET
ftr-422	723	52	combined	combine	VERB
ftr-422	723	53	issuance	issuance	NOUN
ftr-422	723	54	constitutes	constitute	VERB
ftr-422	723	55	an	an	DET
ftr-422	723	56	“	"	PUNCT
ftr-422	723	57	investment	investment	NOUN
ftr-422	723	58	unit	unit	NOUN
ftr-422	723	59	”	"	PUNCT
ftr-422	723	60	the	the	DET
ftr-422	723	61	issue	issue	NOUN
ftr-422	723	62	price	price	NOUN
ftr-422	723	63	of	of	ADP
ftr-422	723	64	which	which	PRON
ftr-422	723	65	is	be	AUX
ftr-422	723	66	allocated	allocate	VERB
ftr-422	723	67	between	between	ADP
ftr-422	723	68	the	the	DET
ftr-422	723	69	debt	debt	NOUN
ftr-422	723	70	and	and	CCONJ
ftr-422	723	71	the	the	DET
ftr-422	723	72	warrants	warrant	NOUN
ftr-422	723	73	.	.	PUNCT
ftr-422	724	1	the	the	DET
ftr-422	724	2	allocation	allocation	NOUN
ftr-422	724	3	is	be	AUX
ftr-422	724	4	based	base	VERB
ftr-422	724	5	on	on	ADP
ftr-422	724	6	the	the	DET
ftr-422	724	7	relative	relative	ADJ
ftr-422	724	8	fair	fair	ADJ
ftr-422	724	9	market165	market165	PROPN
ftr-422	724	10	values	value	NOUN
ftr-422	724	11	of	of	ADP
ftr-422	724	12	the	the	DET
ftr-422	724	13	components	component	NOUN
ftr-422	724	14	that	that	PRON
ftr-422	724	15	comprise	comprise	VERB
ftr-422	724	16	the	the	DET
ftr-422	724	17	unit	unit	NOUN
ftr-422	724	18	.	.	PUNCT
ftr-422	725	1	once	once	SCONJ
ftr-422	725	2	the	the	DET
ftr-422	725	3	issue	issue	NOUN
ftr-422	725	4	price	price	NOUN
ftr-422	725	5	has	have	AUX
ftr-422	725	6	been	be	AUX
ftr-422	725	7	allocated	allocate	VERB
ftr-422	725	8	between	between	ADP
ftr-422	725	9	the	the	DET
ftr-422	725	10	debt	debt	NOUN
ftr-422	725	11	and	and	CCONJ
ftr-422	725	12	the	the	DET
ftr-422	725	13	warrants	warrant	NOUN
ftr-422	725	14	,	,	PUNCT
ftr-422	725	15	the	the	DET
ftr-422	725	16	two	two	NUM
ftr-422	725	17	components	component	NOUN
ftr-422	725	18	take	take	VERB
ftr-422	725	19	separate	separate	ADJ
ftr-422	725	20	paths	path	NOUN
ftr-422	725	21	;	;	PUNCT
ftr-422	725	22	the	the	DET
ftr-422	725	23	debt	debt	NOUN
ftr-422	725	24	is	be	AUX
ftr-422	725	25	governed	govern	VERB
ftr-422	725	26	by	by	ADP
ftr-422	725	27	sections	section	NOUN
ftr-422	725	28	1272	1272	NUM
ftr-422	725	29	and	and	CCONJ
ftr-422	725	30	1273	1273	NUM
ftr-422	725	31	,	,	PUNCT
ftr-422	725	32	and	and	CCONJ
ftr-422	725	33	subsequent	subsequent	ADJ
ftr-422	725	34	transactions	transaction	NOUN
ftr-422	725	35	affecting	affect	VERB
ftr-422	725	36	the	the	DET
ftr-422	725	37	warrants	warrant	NOUN
ftr-422	725	38	are	be	AUX
ftr-422	725	39	governed	govern	VERB
ftr-422	725	40	by	by	ADP
ftr-422	725	41	section	section	NOUN
ftr-422	725	42	1032	1032	NUM
ftr-422	725	43	for	for	ADP
ftr-422	725	44	the	the	DET
ftr-422	725	45	issuer	issuer	NOUN
ftr-422	725	46	and	and	CCONJ
ftr-422	725	47	section	section	NOUN
ftr-422	725	48	1234	1234	NUM
ftr-422	725	49	for	for	ADP
ftr-422	725	50	the	the	DET
ftr-422	725	51	holder.166	holder.166	PROPN
ftr-422	725	52	in	in	ADP
ftr-422	725	53	rev	rev	PROPN
ftr-422	725	54	.	.	PROPN
ftr-422	725	55	rul	rul	PROPN
ftr-422	725	56	.	.	PUNCT
ftr-422	725	57	2003	2003	NUM
ftr-422	725	58	-	-	SYM
ftr-422	725	59	97	97	NUM
ftr-422	725	60	,	,	PUNCT
ftr-422	725	61	among	among	ADP
ftr-422	725	62	other	other	ADJ
ftr-422	725	63	things	thing	NOUN
ftr-422	725	64	,	,	PUNCT
ftr-422	725	65	the	the	DET
ftr-422	725	66	irs	irs	PROPN
ftr-422	725	67	set	set	VERB
ftr-422	725	68	forth	forth	ADP
ftr-422	725	69	guidance167	guidance167	PROPN
ftr-422	725	70	pertaining	pertain	VERB
ftr-422	725	71	to	to	ADP
ftr-422	725	72	separability	separability	NOUN
ftr-422	725	73	of	of	ADP
ftr-422	725	74	financial	financial	ADJ
ftr-422	725	75	instruments	instrument	NOUN
ftr-422	725	76	for	for	ADP
ftr-422	725	77	tax	tax	NOUN
ftr-422	725	78	purposes	purpose	NOUN
ftr-422	725	79	.	.	PUNCT
ftr-422	726	1	the	the	DET
ftr-422	726	2	irs	irs	PROPN
ftr-422	726	3	ruled	rule	VERB
ftr-422	726	4	that	that	SCONJ
ftr-422	726	5	a	a	DET
ftr-422	726	6	debt	debt	NOUN
ftr-422	726	7	instrument	instrument	NOUN
ftr-422	726	8	and	and	CCONJ
ftr-422	726	9	a	a	DET
ftr-422	726	10	forward	forward	ADJ
ftr-422	726	11	contract	contract	NOUN
ftr-422	726	12	issued	issue	VERB
ftr-422	726	13	together	together	ADV
ftr-422	726	14	as	as	SCONJ
ftr-422	726	15	an	an	DET
ftr-422	726	16	investment	investment	NOUN
ftr-422	726	17	unit	unit	NOUN
ftr-422	726	18	will	will	AUX
ftr-422	726	19	be	be	AUX
ftr-422	726	20	treated	treat	VERB
ftr-422	726	21	as	as	ADP
ftr-422	726	22	separate	separate	ADJ
ftr-422	726	23	financial	financial	ADJ
ftr-422	726	24	instruments	instrument	NOUN
ftr-422	726	25	,	,	PUNCT
ftr-422	726	26	provided	provide	VERB
ftr-422	726	27	the	the	DET
ftr-422	726	28	following	follow	VERB
ftr-422	726	29	four	four	NUM
ftr-422	726	30	conditions	condition	NOUN
ftr-422	726	31	are	be	AUX
ftr-422	726	32	met	meet	VERB
ftr-422	726	33	:	:	PUNCT
ftr-422	726	34	(	(	PUNCT
ftr-422	726	35	i	i	NOUN
ftr-422	726	36	)	)	PUNCT
ftr-422	726	37	the	the	DET
ftr-422	726	38	holder	holder	NOUN
ftr-422	726	39	has	have	VERB
ftr-422	726	40	the	the	DET
ftr-422	726	41	unrestricted	unrestricted	ADJ
ftr-422	726	42	legal	legal	ADJ
ftr-422	726	43	right	right	NOUN
ftr-422	726	44	to	to	PART
ftr-422	726	45	separate	separate	VERB
ftr-422	726	46	the	the	DET
ftr-422	726	47	debt	debt	NOUN
ftr-422	726	48	instrument	instrument	NOUN
ftr-422	726	49	from	from	ADP
ftr-422	726	50	the	the	DET
ftr-422	726	51	forward	forward	ADJ
ftr-422	726	52	contract	contract	NOUN
ftr-422	726	53	,	,	PUNCT
ftr-422	726	54	and	and	CCONJ
ftr-422	726	55	is	be	AUX
ftr-422	726	56	not168	not168	PROPN
ftr-422	726	57	economically	economically	ADV
ftr-422	726	58	compelled	compel	VERB
ftr-422	726	59	to	to	PART
ftr-422	726	60	keep	keep	VERB
ftr-422	726	61	the	the	DET
ftr-422	726	62	unit	unit	NOUN
ftr-422	726	63	un	un	VERB
ftr-422	726	64	-	-	VERB
ftr-422	726	65	separated	separated	ADJ
ftr-422	726	66	;	;	PUNCT
ftr-422	726	67	(	(	PUNCT
ftr-422	726	68	ii	ii	NOUN
ftr-422	726	69	)	)	PUNCT
ftr-422	726	70	the	the	DET
ftr-422	726	71	forward	forward	ADJ
ftr-422	726	72	contract	contract	NOUN
ftr-422	726	73	provides	provide	VERB
ftr-422	726	74	that	that	SCONJ
ftr-422	726	75	,	,	PUNCT
ftr-422	726	76	in	in	ADP
ftr-422	726	77	the	the	DET
ftr-422	726	78	event	event	NOUN
ftr-422	726	79	of	of	ADP
ftr-422	726	80	issuer	issuer	NOUN
ftr-422	726	81	’s	’s	PART
ftr-422	726	82	bankruptcy	bankruptcy	NOUN
ftr-422	726	83	,	,	PUNCT
ftr-422	726	84	it	it	PRON
ftr-422	726	85	will	will	AUX
ftr-422	726	86	terminate	terminate	VERB
ftr-422	726	87	and	and	CCONJ
ftr-422	726	88	the	the	DET
ftr-422	726	89	holder	holder	NOUN
ftr-422	726	90	of	of	ADP
ftr-422	726	91	the	the	DET
ftr-422	726	92	unit	unit	NOUN
ftr-422	726	93	will	will	AUX
ftr-422	726	94	be	be	AUX
ftr-422	726	95	treated	treat	VERB
ftr-422	726	96	as	as	ADP
ftr-422	726	97	a	a	DET
ftr-422	726	98	creditor	creditor	NOUN
ftr-422	726	99	of	of	ADP
ftr-422	726	100	the	the	DET
ftr-422	726	101	issuer	issuer	NOUN
ftr-422	726	102	;	;	PUNCT
ftr-422	726	103	(	(	PUNCT
ftr-422	726	104	iii	iii	X
ftr-422	726	105	)	)	PUNCT
ftr-422	726	106	the	the	DET
ftr-422	726	107	notes	note	NOUN
ftr-422	726	108	will	will	AUX
ftr-422	726	109	remain	remain	VERB
ftr-422	726	110	outstanding	outstanding	ADJ
ftr-422	726	111	after	after	ADP
ftr-422	726	112	the	the	DET
ftr-422	726	113	remarketing	remarketing	NOUN
ftr-422	726	114	for	for	ADP
ftr-422	726	115	a	a	DET
ftr-422	726	116	significant	significant	ADJ
ftr-422	726	117	period	period	NOUN
ftr-422	726	118	(	(	PUNCT
ftr-422	726	119	disregarding	disregard	VERB
ftr-422	726	120	163	163	NUM
ftr-422	726	121	.	.	PUNCT
ftr-422	727	1	see	see	VERB
ftr-422	727	2	generally	generally	ADV
ftr-422	727	3	jeff	jeff	PROPN
ftr-422	727	4	strnad	strnad	PROPN
ftr-422	727	5	,	,	PUNCT
ftr-422	727	6	taxing	tax	VERB
ftr-422	727	7	convertible	convertible	ADJ
ftr-422	727	8	debt	debt	NOUN
ftr-422	727	9	,	,	PUNCT
ftr-422	727	10	56	56	NUM
ftr-422	727	11	smu	smu	PROPN
ftr-422	727	12	l.	l.	PROPN
ftr-422	727	13	rev	rev	PROPN
ftr-422	727	14	.	.	PROPN
ftr-422	727	15	399	399	NUM
ftr-422	727	16	(	(	PUNCT
ftr-422	727	17	2003	2003	NUM
ftr-422	727	18	)	)	PUNCT
ftr-422	727	19	.	.	PUNCT
ftr-422	728	1	164	164	NUM
ftr-422	728	2	.	.	PUNCT
ftr-422	729	1	chock	chock	PROPN
ftr-422	729	2	full	full	PROPN
ftr-422	729	3	o’nuts	o’nuts	PROPN
ftr-422	729	4	corp	corp	PROPN
ftr-422	729	5	.	.	PROPN
ftr-422	729	6	v.	v.	PROPN
ftr-422	729	7	u.s	u.s	PROPN
ftr-422	729	8	.	.	PROPN
ftr-422	729	9	,	,	PUNCT
ftr-422	729	10	453	453	NUM
ftr-422	729	11	f.2d	f.2d	NUM
ftr-422	729	12	300	300	NUM
ftr-422	729	13	(	(	PUNCT
ftr-422	729	14	2d	2d	NUM
ftr-422	729	15	cir	cir	NOUN
ftr-422	729	16	.	.	PROPN
ftr-422	729	17	1971	1971	NUM
ftr-422	729	18	)	)	PUNCT
ftr-422	729	19	;	;	PUNCT
ftr-422	729	20	garlock	garlock	PROPN
ftr-422	729	21	,	,	PUNCT
ftr-422	729	22	supra	supra	PROPN
ftr-422	729	23	note	note	NOUN
ftr-422	729	24	125	125	NUM
ftr-422	729	25	,	,	PUNCT
ftr-422	729	26	at	at	ADP
ftr-422	729	27	§	§	PROPN
ftr-422	729	28	10.01[c][1	10.01[c][1	NUM
ftr-422	729	29	]	]	PUNCT
ftr-422	729	30	.	.	PUNCT
ftr-422	730	1	165	165	NUM
ftr-422	730	2	.	.	PUNCT
ftr-422	731	1	irc	irc	PROPN
ftr-422	731	2	§	§	PROPN
ftr-422	731	3	1273(c)(2	1273(c)(2	NUM
ftr-422	731	4	)	)	PUNCT
ftr-422	731	5	and	and	CCONJ
ftr-422	731	6	regs	reg	NOUN
ftr-422	731	7	.	.	PUNCT
ftr-422	732	1	§	§	PROPN
ftr-422	732	2	1.1273	1.1273	NUM
ftr-422	732	3	-	-	PUNCT
ftr-422	732	4	2(h	2(h	NUM
ftr-422	732	5	)	)	PUNCT
ftr-422	732	6	.	.	PUNCT
ftr-422	733	1	166	166	NUM
ftr-422	733	2	.	.	PUNCT
ftr-422	734	1	see	see	VERB
ftr-422	734	2	generally	generally	ADV
ftr-422	734	3	garlock	garlock	PROPN
ftr-422	734	4	,	,	PUNCT
ftr-422	734	5	supra	supra	PROPN
ftr-422	734	6	note	note	NOUN
ftr-422	734	7	125	125	NUM
ftr-422	734	8	,	,	PUNCT
ftr-422	734	9	at	at	ADP
ftr-422	734	10	§	§	PROPN
ftr-422	734	11	10.01[b	10.01[b	NUM
ftr-422	734	12	]	]	PUNCT
ftr-422	734	13	.	.	PUNCT
ftr-422	735	1	167	167	NUM
ftr-422	735	2	.	.	X
ftr-422	735	3	2003	2003	NUM
ftr-422	735	4	-	-	SYM
ftr-422	735	5	34	34	NUM
ftr-422	735	6	i.r.b	i.r.b	NOUN
ftr-422	735	7	.	.	PUNCT
ftr-422	736	1	380	380	NUM
ftr-422	736	2	.	.	X
ftr-422	737	1	168	168	NUM
ftr-422	737	2	.	.	PUNCT
ftr-422	738	1	the	the	DET
ftr-422	738	2	holder	holder	NOUN
ftr-422	738	3	can	can	AUX
ftr-422	738	4	do	do	VERB
ftr-422	738	5	it	it	PRON
ftr-422	738	6	either	either	CCONJ
ftr-422	738	7	by	by	ADP
ftr-422	738	8	substituting	substitute	VERB
ftr-422	738	9	a	a	DET
ftr-422	738	10	treasury	treasury	NOUN
ftr-422	738	11	strip	strip	NOUN
ftr-422	738	12	as	as	ADP
ftr-422	738	13	collateral	collateral	NOUN
ftr-422	738	14	or	or	CCONJ
ftr-422	738	15	by	by	ADP
ftr-422	738	16	settling	settle	VERB
ftr-422	738	17	the	the	DET
ftr-422	738	18	purchase	purchase	NOUN
ftr-422	738	19	contract	contract	NOUN
ftr-422	738	20	for	for	ADP
ftr-422	738	21	cash	cash	NOUN
ftr-422	738	22	and	and	CCONJ
ftr-422	738	23	retaining	retain	VERB
ftr-422	738	24	the	the	DET
ftr-422	738	25	note	note	NOUN
ftr-422	738	26	.	.	PUNCT
ftr-422	739	1	2004	2004	NUM
ftr-422	739	2	]	]	PUNCT
ftr-422	739	3	book	book	NOUN
ftr-422	739	4	tax	tax	NOUN
ftr-422	739	5	conformity	conformity	NOUN
ftr-422	739	6	for	for	ADP
ftr-422	739	7	financial	financial	ADJ
ftr-422	739	8	instruments	instrument	NOUN
ftr-422	739	9	711	711	NUM
ftr-422	739	10	any	any	DET
ftr-422	739	11	period	period	NOUN
ftr-422	739	12	during	during	ADP
ftr-422	739	13	which	which	PRON
ftr-422	739	14	the	the	DET
ftr-422	739	15	notes	note	NOUN
ftr-422	739	16	are	be	AUX
ftr-422	739	17	callable	callable	ADJ
ftr-422	739	18	by	by	ADP
ftr-422	739	19	the	the	DET
ftr-422	739	20	issuer	issuer	NOUN
ftr-422	739	21	)	)	PUNCT
ftr-422	739	22	;	;	PUNCT
ftr-422	739	23	and	and	CCONJ
ftr-422	739	24	(	(	PUNCT
ftr-422	739	25	iv	iv	X
ftr-422	739	26	)	)	PUNCT
ftr-422	739	27	on	on	ADP
ftr-422	739	28	the	the	DET
ftr-422	739	29	issue	issue	NOUN
ftr-422	739	30	date	date	NOUN
ftr-422	739	31	,	,	PUNCT
ftr-422	739	32	it	it	PRON
ftr-422	739	33	is	be	AUX
ftr-422	739	34	substantially	substantially	ADV
ftr-422	739	35	certain	certain	ADJ
ftr-422	739	36	that	that	SCONJ
ftr-422	739	37	the	the	DET
ftr-422	739	38	remarketing	remarketing	NOUN
ftr-422	739	39	of	of	ADP
ftr-422	739	40	the	the	DET
ftr-422	739	41	notes	note	NOUN
ftr-422	739	42	will	will	AUX
ftr-422	739	43	succeed	succeed	VERB
ftr-422	739	44	.	.	PUNCT
ftr-422	740	1	apb	apb	PROPN
ftr-422	740	2	opinion	opinion	NOUN
ftr-422	740	3	no	no	INTJ
ftr-422	740	4	.	.	PROPN
ftr-422	741	1	14	14	NUM
ftr-422	741	2	sets	set	NOUN
ftr-422	741	3	forth	forth	ADP
ftr-422	741	4	principles	principle	NOUN
ftr-422	741	5	for	for	ADP
ftr-422	741	6	distinguishing	distinguish	VERB
ftr-422	741	7	between	between	ADP
ftr-422	741	8	investment	investment	NOUN
ftr-422	741	9	units	unit	NOUN
ftr-422	741	10	(	(	PUNCT
ftr-422	741	11	particularly	particularly	ADV
ftr-422	741	12	debt	debt	NOUN
ftr-422	741	13	issued	issue	VERB
ftr-422	741	14	with	with	ADP
ftr-422	741	15	a	a	DET
ftr-422	741	16	warrant	warrant	NOUN
ftr-422	741	17	)	)	PUNCT
ftr-422	741	18	and	and	CCONJ
ftr-422	741	19	convertible	convertible	ADJ
ftr-422	741	20	debt	debt	NOUN
ftr-422	741	21	.	.	PUNCT
ftr-422	742	1	for	for	ADP
ftr-422	742	2	gaap	gaap	PROPN
ftr-422	742	3	purposes	purpose	NOUN
ftr-422	742	4	,	,	PUNCT
ftr-422	742	5	the	the	DET
ftr-422	742	6	proceeds	proceed	NOUN
ftr-422	742	7	from	from	ADP
ftr-422	742	8	the	the	DET
ftr-422	742	9	sale	sale	NOUN
ftr-422	742	10	of	of	ADP
ftr-422	742	11	a	a	DET
ftr-422	742	12	debt	debt	NOUN
ftr-422	742	13	instrument	instrument	NOUN
ftr-422	742	14	with	with	ADP
ftr-422	742	15	a	a	DET
ftr-422	742	16	“	"	PUNCT
ftr-422	742	17	detachable	detachable	ADJ
ftr-422	742	18	stock	stock	NOUN
ftr-422	742	19	warrant	warrant	NOUN
ftr-422	742	20	”	"	PUNCT
ftr-422	742	21	are	be	AUX
ftr-422	742	22	allocated	allocate	VERB
ftr-422	742	23	between	between	ADP
ftr-422	742	24	the	the	DET
ftr-422	742	25	two	two	NUM
ftr-422	742	26	securities	security	NOUN
ftr-422	742	27	because169	because169	PROPN
ftr-422	742	28	two	two	NUM
ftr-422	742	29	separate	separate	ADJ
ftr-422	742	30	instruments	instrument	NOUN
ftr-422	742	31	are	be	AUX
ftr-422	742	32	involved	involve	VERB
ftr-422	742	33	each	each	PRON
ftr-422	742	34	of	of	ADP
ftr-422	742	35	which	which	PRON
ftr-422	742	36	can	can	AUX
ftr-422	742	37	be	be	AUX
ftr-422	742	38	separately	separately	ADV
ftr-422	742	39	traded.170	traded.170	PRON
ftr-422	742	40	by	by	ADP
ftr-422	742	41	contrast	contrast	NOUN
ftr-422	742	42	,	,	PUNCT
ftr-422	742	43	a	a	DET
ftr-422	742	44	convertible	convertible	ADJ
ftr-422	742	45	debt	debt	NOUN
ftr-422	742	46	is	be	AUX
ftr-422	742	47	not	not	PART
ftr-422	742	48	viewed	view	VERB
ftr-422	742	49	for	for	ADP
ftr-422	742	50	gaap	gaap	NOUN
ftr-422	742	51	purposes	purpose	NOUN
ftr-422	742	52	as	as	ADP
ftr-422	742	53	two	two	NUM
ftr-422	742	54	separate	separate	ADJ
ftr-422	742	55	instruments	instrument	NOUN
ftr-422	742	56	and	and	CCONJ
ftr-422	742	57	the	the	DET
ftr-422	742	58	value	value	NOUN
ftr-422	742	59	of	of	ADP
ftr-422	742	60	the	the	DET
ftr-422	742	61	“	"	PUNCT
ftr-422	742	62	option	option	NOUN
ftr-422	742	63	”	"	PUNCT
ftr-422	742	64	component	component	NOUN
ftr-422	742	65	of	of	ADP
ftr-422	742	66	the	the	DET
ftr-422	742	67	instrument	instrument	NOUN
ftr-422	742	68	is	be	AUX
ftr-422	742	69	not	not	PART
ftr-422	742	70	separately	separately	ADV
ftr-422	742	71	allocated.171	allocated.171	VERB
ftr-422	742	72	note	note	NOUN
ftr-422	742	73	that	that	SCONJ
ftr-422	742	74	apb	apb	PROPN
ftr-422	742	75	opinion	opinion	NOUN
ftr-422	742	76	no	no	INTJ
ftr-422	742	77	.	.	PROPN
ftr-422	742	78	14	14	NUM
ftr-422	742	79	focuses	focus	VERB
ftr-422	742	80	only	only	ADV
ftr-422	742	81	on	on	ADP
ftr-422	742	82	the	the	DET
ftr-422	742	83	right	right	NOUN
ftr-422	742	84	to	to	PART
ftr-422	742	85	trade	trade	VERB
ftr-422	742	86	the	the	DET
ftr-422	742	87	instruments	instrument	NOUN
ftr-422	742	88	separately	separately	ADV
ftr-422	742	89	.	.	PUNCT
ftr-422	743	1	thus	thus	ADV
ftr-422	743	2	,	,	PUNCT
ftr-422	743	3	it	it	PRON
ftr-422	743	4	appears	appear	VERB
ftr-422	743	5	that	that	SCONJ
ftr-422	743	6	the	the	DET
ftr-422	743	7	standard	standard	NOUN
ftr-422	743	8	under	under	ADP
ftr-422	743	9	rev	rev	PROPN
ftr-422	743	10	.	.	PUNCT
ftr-422	744	1	rul	rul	PROPN
ftr-422	744	2	.	.	PROPN
ftr-422	744	3	200397	200397	NUM
ftr-422	744	4	is	be	AUX
ftr-422	744	5	stricter	strict	ADJ
ftr-422	744	6	than	than	ADP
ftr-422	744	7	the	the	DET
ftr-422	744	8	corresponding	corresponding	ADJ
ftr-422	744	9	financial	financial	ADJ
ftr-422	744	10	accounting	accounting	NOUN
ftr-422	744	11	principle	principle	NOUN
ftr-422	744	12	.	.	PUNCT
ftr-422	745	1	accordingly	accordingly	ADV
ftr-422	745	2	,	,	PUNCT
ftr-422	745	3	two	two	NUM
ftr-422	745	4	instruments	instrument	NOUN
ftr-422	745	5	may	may	AUX
ftr-422	745	6	be	be	AUX
ftr-422	745	7	treated	treat	VERB
ftr-422	745	8	as	as	ADP
ftr-422	745	9	a	a	DET
ftr-422	745	10	single	single	ADJ
ftr-422	745	11	instrument	instrument	NOUN
ftr-422	745	12	for	for	ADP
ftr-422	745	13	tax	tax	NOUN
ftr-422	745	14	purposes	purpose	NOUN
ftr-422	745	15	but	but	CCONJ
ftr-422	745	16	as	as	ADP
ftr-422	745	17	an	an	DET
ftr-422	745	18	investment	investment	NOUN
ftr-422	745	19	unit	unit	NOUN
ftr-422	745	20	for	for	ADP
ftr-422	745	21	financial	financial	ADJ
ftr-422	745	22	accounting	accounting	NOUN
ftr-422	745	23	purposes	purpose	NOUN
ftr-422	745	24	if	if	SCONJ
ftr-422	745	25	they	they	PRON
ftr-422	745	26	can	can	AUX
ftr-422	745	27	be	be	AUX
ftr-422	745	28	traded	trade	VERB
ftr-422	745	29	separately	separately	ADV
ftr-422	745	30	,	,	PUNCT
ftr-422	745	31	but	but	CCONJ
ftr-422	745	32	do	do	AUX
ftr-422	745	33	not	not	PART
ftr-422	745	34	satisfy	satisfy	VERB
ftr-422	745	35	the	the	DET
ftr-422	745	36	other	other	ADJ
ftr-422	745	37	three	three	NUM
ftr-422	745	38	requirements	requirement	NOUN
ftr-422	745	39	of	of	ADP
ftr-422	745	40	rev	rev	PROPN
ftr-422	745	41	.	.	PROPN
ftr-422	745	42	rul	rul	PROPN
ftr-422	745	43	.	.	PUNCT
ftr-422	745	44	2003	2003	NUM
ftr-422	745	45	-	-	SYM
ftr-422	745	46	97	97	NUM
ftr-422	745	47	.	.	PUNCT
ftr-422	746	1	for	for	ADP
ftr-422	746	2	example	example	NOUN
ftr-422	746	3	,	,	PUNCT
ftr-422	746	4	if	if	SCONJ
ftr-422	746	5	the	the	DET
ftr-422	746	6	maturity	maturity	NOUN
ftr-422	746	7	dates	date	NOUN
ftr-422	746	8	of	of	ADP
ftr-422	746	9	the	the	DET
ftr-422	746	10	debt	debt	NOUN
ftr-422	746	11	instrument	instrument	NOUN
ftr-422	746	12	and	and	CCONJ
ftr-422	746	13	the	the	DET
ftr-422	746	14	warrant	warrant	NOUN
ftr-422	746	15	are	be	AUX
ftr-422	746	16	very	very	ADV
ftr-422	746	17	close	close	ADJ
ftr-422	746	18	,	,	PUNCT
ftr-422	746	19	the	the	DET
ftr-422	746	20	irs	irs	PROPN
ftr-422	746	21	may	may	AUX
ftr-422	746	22	take	take	VERB
ftr-422	746	23	the	the	DET
ftr-422	746	24	view	view	NOUN
ftr-422	746	25	that	that	SCONJ
ftr-422	746	26	they	they	PRON
ftr-422	746	27	are	be	AUX
ftr-422	746	28	inseparable	inseparable	ADJ
ftr-422	746	29	,	,	PUNCT
ftr-422	746	30	under	under	ADP
ftr-422	746	31	rev	rev	PROPN
ftr-422	746	32	.	.	PUNCT
ftr-422	747	1	rul	rul	PROPN
ftr-422	747	2	.	.	PUNCT
ftr-422	747	3	2003	2003	NUM
ftr-422	747	4	-	-	SYM
ftr-422	747	5	97	97	NUM
ftr-422	747	6	.	.	PUNCT
ftr-422	748	1	i	i	PRON
ftr-422	748	2	suggest	suggest	VERB
ftr-422	748	3	,	,	PUNCT
ftr-422	748	4	therefore	therefore	ADV
ftr-422	748	5	,	,	PUNCT
ftr-422	748	6	that	that	PRON
ftr-422	748	7	rev	rev	VERB
ftr-422	748	8	.	.	PROPN
ftr-422	749	1	rul	rul	PROPN
ftr-422	749	2	.	.	PUNCT
ftr-422	749	3	2003	2003	NUM
ftr-422	749	4	-	-	SYM
ftr-422	749	5	97	97	NUM
ftr-422	749	6	will	will	AUX
ftr-422	749	7	be	be	AUX
ftr-422	749	8	limited	limit	VERB
ftr-422	749	9	to	to	ADP
ftr-422	749	10	its	its	PRON
ftr-422	749	11	facts	fact	NOUN
ftr-422	749	12	,	,	PUNCT
ftr-422	749	13	and	and	CCONJ
ftr-422	749	14	that	that	PRON
ftr-422	749	15	treasury	treasury	NOUN
ftr-422	749	16	will	will	AUX
ftr-422	749	17	set	set	VERB
ftr-422	749	18	forth	forth	ADV
ftr-422	749	19	,	,	PUNCT
ftr-422	749	20	in	in	ADP
ftr-422	749	21	regulations	regulation	NOUN
ftr-422	749	22	,	,	PUNCT
ftr-422	749	23	general	general	ADJ
ftr-422	749	24	guidance	guidance	NOUN
ftr-422	749	25	on	on	ADP
ftr-422	749	26	separability	separability	NOUN
ftr-422	749	27	of	of	ADP
ftr-422	749	28	instruments	instrument	NOUN
ftr-422	749	29	for	for	ADP
ftr-422	749	30	tax	tax	NOUN
ftr-422	749	31	purposes	purpose	NOUN
ftr-422	749	32	that	that	PRON
ftr-422	749	33	are	be	AUX
ftr-422	749	34	consistent	consistent	ADJ
ftr-422	749	35	with	with	ADP
ftr-422	749	36	corresponding	correspond	VERB
ftr-422	749	37	financial	financial	ADJ
ftr-422	749	38	accounting	accounting	NOUN
ftr-422	749	39	guidance	guidance	NOUN
ftr-422	749	40	.	.	PUNCT
ftr-422	750	1	c.	c.	PROPN
ftr-422	750	2	embedded	embed	VERB
ftr-422	750	3	derivatives	derivative	NOUN
ftr-422	750	4	a	a	DET
ftr-422	750	5	financial	financial	ADJ
ftr-422	750	6	instrument	instrument	NOUN
ftr-422	750	7	is	be	AUX
ftr-422	750	8	bifurcated	bifurcate	VERB
ftr-422	750	9	for	for	ADP
ftr-422	750	10	tax	tax	NOUN
ftr-422	750	11	purposes	purpose	NOUN
ftr-422	750	12	only	only	ADV
ftr-422	750	13	in	in	ADP
ftr-422	750	14	limited	limited	ADJ
ftr-422	750	15	circumstances	circumstance	NOUN
ftr-422	750	16	.	.	PUNCT
ftr-422	751	1	under	under	ADP
ftr-422	751	2	fas	fas	NOUN
ftr-422	751	3	133	133	NUM
ftr-422	751	4	,	,	PUNCT
ftr-422	751	5	on	on	ADP
ftr-422	751	6	the	the	DET
ftr-422	751	7	other	other	ADJ
ftr-422	751	8	hand	hand	NOUN
ftr-422	751	9	,	,	PUNCT
ftr-422	751	10	some	some	DET
ftr-422	751	11	financial	financial	ADJ
ftr-422	751	12	instruments172	instruments172	PROPN
ftr-422	751	13	are	be	AUX
ftr-422	751	14	bifurcated	bifurcate	VERB
ftr-422	751	15	into	into	ADP
ftr-422	751	16	two	two	NUM
ftr-422	751	17	components	component	NOUN
ftr-422	751	18	:	:	PUNCT
ftr-422	751	19	the	the	DET
ftr-422	751	20	basic	basic	ADJ
ftr-422	751	21	instrument	instrument	NOUN
ftr-422	751	22	and	and	CCONJ
ftr-422	751	23	the	the	DET
ftr-422	751	24	“	"	PUNCT
ftr-422	751	25	embedded	embed	VERB
ftr-422	751	26	169	169	NUM
ftr-422	751	27	.	.	PUNCT
ftr-422	752	1	a	a	DET
ftr-422	752	2	“	"	PUNCT
ftr-422	752	3	detachable	detachable	ADJ
ftr-422	752	4	warrant	warrant	NOUN
ftr-422	752	5	”	"	PUNCT
ftr-422	752	6	is	be	AUX
ftr-422	752	7	a	a	DET
ftr-422	752	8	warrant	warrant	NOUN
ftr-422	752	9	that	that	PRON
ftr-422	752	10	can	can	AUX
ftr-422	752	11	be	be	AUX
ftr-422	752	12	traded	trade	VERB
ftr-422	752	13	separately	separately	ADV
ftr-422	752	14	from	from	ADP
ftr-422	752	15	the	the	DET
ftr-422	752	16	bond	bond	NOUN
ftr-422	752	17	.	.	PUNCT
ftr-422	753	1	see	see	VERB
ftr-422	753	2	apb	apb	PROPN
ftr-422	753	3	opinion	opinion	PROPN
ftr-422	753	4	no	no	INTJ
ftr-422	753	5	.	.	PROPN
ftr-422	754	1	14	14	NUM
ftr-422	754	2	.	.	X
ftr-422	755	1	170	170	NUM
ftr-422	755	2	.	.	PUNCT
ftr-422	756	1	while	while	SCONJ
ftr-422	756	2	the	the	DET
ftr-422	756	3	debt	debt	NOUN
ftr-422	756	4	instrument	instrument	NOUN
ftr-422	756	5	remains	remain	VERB
ftr-422	756	6	outstanding	outstanding	ADJ
ftr-422	756	7	until	until	ADP
ftr-422	756	8	its	its	PRON
ftr-422	756	9	maturity	maturity	NOUN
ftr-422	756	10	,	,	PUNCT
ftr-422	756	11	the	the	DET
ftr-422	756	12	warrant	warrant	NOUN
ftr-422	756	13	to	to	PART
ftr-422	756	14	purchase	purchase	VERB
ftr-422	756	15	the	the	DET
ftr-422	756	16	issuer	issuer	NOUN
ftr-422	756	17	’s	’s	PART
ftr-422	756	18	stock	stock	NOUN
ftr-422	756	19	could	could	AUX
ftr-422	756	20	be	be	AUX
ftr-422	756	21	exercised	exercise	VERB
ftr-422	756	22	prior	prior	ADV
ftr-422	756	23	to	to	ADP
ftr-422	756	24	the	the	DET
ftr-422	756	25	debt	debt	NOUN
ftr-422	756	26	instrument	instrument	NOUN
ftr-422	756	27	’s	’s	PART
ftr-422	756	28	maturity	maturity	NOUN
ftr-422	756	29	.	.	PUNCT
ftr-422	757	1	i	i	PRON
ftr-422	757	2	d.	d.	PROPN
ftr-422	757	3	171	171	NUM
ftr-422	757	4	.	.	PUNCT
ftr-422	758	1	i	i	PRON
ftr-422	758	2	d.	d.	PROPN
ftr-422	758	3	but	but	CCONJ
ftr-422	758	4	cf	cf	NOUN
ftr-422	758	5	.	.	PUNCT
ftr-422	759	1	kieso	kieso	PROPN
ftr-422	759	2	et	et	PROPN
ftr-422	759	3	.	.	PUNCT
ftr-422	760	1	al	al	PROPN
ftr-422	760	2	.	.	PROPN
ftr-422	760	3	,	,	PUNCT
ftr-422	760	4	supra	supra	PROPN
ftr-422	760	5	note	note	VERB
ftr-422	760	6	39	39	NUM
ftr-422	760	7	,	,	PUNCT
ftr-422	760	8	at	at	ADP
ftr-422	760	9	780	780	NUM
ftr-422	760	10	,	,	PUNCT
ftr-422	760	11	(	(	PUNCT
ftr-422	760	12	challenging	challenge	VERB
ftr-422	760	13	fasb	fasb	NOUN
ftr-422	760	14	’s	’s	PART
ftr-422	760	15	distinction	distinction	NOUN
ftr-422	760	16	between	between	ADP
ftr-422	760	17	convertible	convertible	ADJ
ftr-422	760	18	debt	debt	NOUN
ftr-422	760	19	and	and	CCONJ
ftr-422	760	20	debt	debt	NOUN
ftr-422	760	21	issued	issue	VERB
ftr-422	760	22	with	with	ADP
ftr-422	760	23	a	a	DET
ftr-422	760	24	warrant	warrant	NOUN
ftr-422	760	25	and	and	CCONJ
ftr-422	760	26	arguing	argue	VERB
ftr-422	760	27	that	that	SCONJ
ftr-422	760	28	they	they	PRON
ftr-422	760	29	should	should	AUX
ftr-422	760	30	be	be	AUX
ftr-422	760	31	treated	treat	VERB
ftr-422	760	32	similarly	similarly	ADV
ftr-422	760	33	)	)	PUNCT
ftr-422	760	34	.	.	PUNCT
ftr-422	761	1	172	172	X
ftr-422	761	2	.	.	X
ftr-422	762	1	for	for	ADP
ftr-422	762	2	example	example	NOUN
ftr-422	762	3	,	,	PUNCT
ftr-422	762	4	regs	reg	NOUN
ftr-422	762	5	.	.	PUNCT
ftr-422	763	1	§	§	PROPN
ftr-422	763	2	1.446	1.446	NUM
ftr-422	763	3	-	-	SYM
ftr-422	763	4	3(g)(4	3(g)(4	NUM
ftr-422	763	5	)	)	PUNCT
ftr-422	763	6	(	(	PUNCT
ftr-422	763	7	providing	provide	VERB
ftr-422	763	8	that	that	SCONJ
ftr-422	763	9	a	a	DET
ftr-422	763	10	significant	significant	ADJ
ftr-422	763	11	nonperiodic	nonperiodic	ADJ
ftr-422	763	12	payment	payment	NOUN
ftr-422	763	13	made	make	VERB
ftr-422	763	14	under	under	ADP
ftr-422	763	15	a	a	DET
ftr-422	763	16	notional	notional	ADJ
ftr-422	763	17	principal	principal	ADJ
ftr-422	763	18	contract	contract	NOUN
ftr-422	763	19	is	be	AUX
ftr-422	763	20	viewed	view	VERB
ftr-422	763	21	as	as	ADP
ftr-422	763	22	an	an	DET
ftr-422	763	23	embedded	embed	VERB
ftr-422	763	24	loan	loan	NOUN
ftr-422	763	25	for	for	ADP
ftr-422	763	26	tax	tax	NOUN
ftr-422	763	27	purposes	purpose	NOUN
ftr-422	763	28	)	)	PUNCT
ftr-422	763	29	.	.	PUNCT
ftr-422	764	1	712	712	NUM
ftr-422	764	2	florida	florida	PROPN
ftr-422	764	3	tax	tax	NOUN
ftr-422	764	4	review	review	NOUN
ftr-422	764	5	[	[	X
ftr-422	764	6	vol.6:7	vol.6:7	X
ftr-422	764	7	derivative	derivative	ADJ
ftr-422	764	8	.	.	PUNCT
ftr-422	764	9	”	"	PUNCT
ftr-422	765	1	generally	generally	ADV
ftr-422	765	2	,	,	PUNCT
ftr-422	765	3	if	if	SCONJ
ftr-422	765	4	the	the	DET
ftr-422	765	5	economic	economic	ADJ
ftr-422	765	6	characteristics	characteristic	NOUN
ftr-422	765	7	and	and	CCONJ
ftr-422	765	8	risks	risk	NOUN
ftr-422	765	9	of	of	ADP
ftr-422	765	10	embedded173	embedded173	PROPN
ftr-422	765	11	derivative	derivative	NOUN
ftr-422	765	12	are	be	AUX
ftr-422	765	13	not	not	PART
ftr-422	765	14	clearly	clearly	ADV
ftr-422	765	15	and	and	CCONJ
ftr-422	765	16	closely	closely	ADV
ftr-422	765	17	related	relate	VERB
ftr-422	765	18	to	to	ADP
ftr-422	765	19	those	those	PRON
ftr-422	765	20	of	of	ADP
ftr-422	765	21	the	the	DET
ftr-422	765	22	host	host	NOUN
ftr-422	765	23	instrument	instrument	NOUN
ftr-422	765	24	,	,	PUNCT
ftr-422	765	25	the	the	DET
ftr-422	765	26	embedded	embed	VERB
ftr-422	765	27	derivative	derivative	NOUN
ftr-422	765	28	should	should	AUX
ftr-422	765	29	be	be	AUX
ftr-422	765	30	separated	separate	VERB
ftr-422	765	31	and	and	CCONJ
ftr-422	765	32	accounted	account	VERB
ftr-422	765	33	for	for	ADP
ftr-422	765	34	under	under	ADP
ftr-422	765	35	fas	fas	NOUN
ftr-422	765	36	133	133	NUM
ftr-422	765	37	on	on	ADP
ftr-422	765	38	a	a	DET
ftr-422	765	39	mark	mark	NOUN
ftr-422	765	40	-	-	PUNCT
ftr-422	765	41	to	to	ADP
ftr-422	765	42	-	-	PUNCT
ftr-422	765	43	market	market	NOUN
ftr-422	765	44	basis	basis	NOUN
ftr-422	765	45	.	.	PUNCT
ftr-422	766	1	for	for	ADP
ftr-422	766	2	example	example	NOUN
ftr-422	766	3	,	,	PUNCT
ftr-422	766	4	if	if	SCONJ
ftr-422	766	5	a	a	DET
ftr-422	766	6	debt	debt	NOUN
ftr-422	766	7	instrument	instrument	NOUN
ftr-422	766	8	is	be	AUX
ftr-422	766	9	convertible	convertible	ADJ
ftr-422	766	10	into174	into174	ADP
ftr-422	766	11	a	a	DET
ftr-422	766	12	specified	specified	ADJ
ftr-422	766	13	number	number	NOUN
ftr-422	766	14	of	of	ADP
ftr-422	766	15	shares	share	NOUN
ftr-422	766	16	of	of	ADP
ftr-422	766	17	the	the	DET
ftr-422	766	18	debtor	debtor	NOUN
ftr-422	766	19	or	or	CCONJ
ftr-422	766	20	another	another	DET
ftr-422	766	21	entity	entity	NOUN
ftr-422	766	22	’s	’s	PART
ftr-422	766	23	common	common	ADJ
ftr-422	766	24	stock	stock	NOUN
ftr-422	766	25	,	,	PUNCT
ftr-422	766	26	the	the	DET
ftr-422	766	27	conversion	conversion	NOUN
ftr-422	766	28	option	option	NOUN
ftr-422	766	29	is	be	AUX
ftr-422	766	30	separated	separate	VERB
ftr-422	766	31	from	from	ADP
ftr-422	766	32	the	the	DET
ftr-422	766	33	host	host	NOUN
ftr-422	766	34	contract	contract	NOUN
ftr-422	766	35	and	and	CCONJ
ftr-422	766	36	marked	mark	VERB
ftr-422	766	37	-	-	PUNCT
ftr-422	766	38	to	to	ADP
ftr-422	766	39	-	-	PUNCT
ftr-422	766	40	market	market	NOUN
ftr-422	766	41	as	as	ADP
ftr-422	766	42	a	a	DET
ftr-422	766	43	derivative	derivative	NOUN
ftr-422	766	44	under	under	ADP
ftr-422	766	45	fas	fas	PROPN
ftr-422	766	46	133.175	133.175	NUM
ftr-422	766	47	clearly	clearly	ADV
ftr-422	766	48	,	,	PUNCT
ftr-422	766	49	the	the	DET
ftr-422	766	50	embedded	embed	VERB
ftr-422	766	51	derivative	derivative	ADJ
ftr-422	766	52	rules	rule	NOUN
ftr-422	766	53	in	in	ADP
ftr-422	766	54	fas	fas	PROPN
ftr-422	766	55	133	133	NUM
ftr-422	766	56	are	be	AUX
ftr-422	766	57	inconsistent	inconsistent	ADJ
ftr-422	766	58	with	with	ADP
ftr-422	766	59	current	current	ADJ
ftr-422	766	60	tax	tax	NOUN
ftr-422	766	61	rules	rule	NOUN
ftr-422	766	62	.	.	PUNCT
ftr-422	767	1	as	as	ADP
ftr-422	767	2	of	of	ADP
ftr-422	767	3	today	today	NOUN
ftr-422	767	4	,	,	PUNCT
ftr-422	767	5	tax	tax	NOUN
ftr-422	767	6	law	law	NOUN
ftr-422	767	7	has	have	AUX
ftr-422	767	8	not	not	PART
ftr-422	767	9	yet	yet	ADV
ftr-422	767	10	recognized	recognize	VERB
ftr-422	767	11	the	the	DET
ftr-422	767	12	possibility	possibility	NOUN
ftr-422	767	13	of	of	ADP
ftr-422	767	14	taxing	tax	VERB
ftr-422	767	15	embedded	embed	VERB
ftr-422	767	16	derivatives	derivative	NOUN
ftr-422	767	17	separately	separately	ADV
ftr-422	767	18	from	from	ADP
ftr-422	767	19	their	their	PRON
ftr-422	767	20	host	host	NOUN
ftr-422	767	21	contract	contract	NOUN
ftr-422	767	22	.	.	PUNCT
ftr-422	768	1	to	to	PART
ftr-422	768	2	conform	conform	VERB
ftr-422	768	3	the	the	DET
ftr-422	768	4	book	book	NOUN
ftr-422	768	5	and	and	CCONJ
ftr-422	768	6	tax	tax	NOUN
ftr-422	768	7	rules	rule	NOUN
ftr-422	768	8	,	,	PUNCT
ftr-422	768	9	therefore	therefore	ADV
ftr-422	768	10	,	,	PUNCT
ftr-422	768	11	tax	tax	NOUN
ftr-422	768	12	policy	policy	NOUN
ftr-422	768	13	makers	maker	NOUN
ftr-422	768	14	must	must	AUX
ftr-422	768	15	consider	consider	VERB
ftr-422	768	16	adopting	adopt	VERB
ftr-422	768	17	the	the	DET
ftr-422	768	18	embedded	embed	VERB
ftr-422	768	19	derivative	derivative	ADJ
ftr-422	768	20	approach	approach	NOUN
ftr-422	768	21	for	for	ADP
ftr-422	768	22	contingent	contingent	ADJ
ftr-422	768	23	payment	payment	NOUN
ftr-422	768	24	debt	debt	NOUN
ftr-422	768	25	instruments	instrument	NOUN
ftr-422	768	26	and	and	CCONJ
ftr-422	768	27	similar	similar	ADJ
ftr-422	768	28	instruments	instrument	NOUN
ftr-422	768	29	with	with	ADP
ftr-422	768	30	embedded	embed	VERB
ftr-422	768	31	derivatives.176	derivatives.176	NOUN
ftr-422	768	32	(	(	PUNCT
ftr-422	768	33	v	v	NOUN
ftr-422	768	34	)	)	PUNCT
ftr-422	768	35	derivative	derivative	ADJ
ftr-422	768	36	instruments	instrument	NOUN
ftr-422	768	37	:	:	PUNCT
ftr-422	768	38	assets	asset	NOUN
ftr-422	768	39	or	or	CCONJ
ftr-422	768	40	liabilities	liability	NOUN
ftr-422	768	41	generally	generally	ADV
ftr-422	768	42	,	,	PUNCT
ftr-422	768	43	with	with	ADP
ftr-422	768	44	respect	respect	NOUN
ftr-422	768	45	to	to	ADP
ftr-422	768	46	traditional	traditional	ADJ
ftr-422	768	47	instruments	instrument	NOUN
ftr-422	768	48	such	such	ADJ
ftr-422	768	49	as	as	ADP
ftr-422	768	50	debt	debt	NOUN
ftr-422	768	51	instruments	instrument	NOUN
ftr-422	768	52	or	or	CCONJ
ftr-422	768	53	stock	stock	NOUN
ftr-422	768	54	,	,	PUNCT
ftr-422	768	55	financial	financial	ADJ
ftr-422	768	56	accounting	accounting	NOUN
ftr-422	768	57	and	and	CCONJ
ftr-422	768	58	tax	tax	NOUN
ftr-422	768	59	rules	rule	NOUN
ftr-422	768	60	follow	follow	VERB
ftr-422	768	61	a	a	DET
ftr-422	768	62	similar	similar	ADJ
ftr-422	768	63	approach	approach	NOUN
ftr-422	768	64	pursuant	pursuant	NOUN
ftr-422	768	65	to	to	ADP
ftr-422	768	66	which	which	PRON
ftr-422	768	67	an	an	DET
ftr-422	768	68	issuer	issuer	NOUN
ftr-422	768	69	of	of	ADP
ftr-422	768	70	a	a	DET
ftr-422	768	71	debt	debt	NOUN
ftr-422	768	72	instrument	instrument	NOUN
ftr-422	768	73	owes	owe	VERB
ftr-422	768	74	a	a	DET
ftr-422	768	75	liability	liability	NOUN
ftr-422	768	76	,	,	PUNCT
ftr-422	768	77	while	while	SCONJ
ftr-422	768	78	the	the	DET
ftr-422	768	79	holder	holder	NOUN
ftr-422	768	80	of	of	ADP
ftr-422	768	81	the	the	DET
ftr-422	768	82	instrument	instrument	NOUN
ftr-422	768	83	holds	hold	VERB
ftr-422	768	84	an	an	DET
ftr-422	768	85	asset	asset	NOUN
ftr-422	768	86	.	.	PUNCT
ftr-422	769	1	in	in	ADP
ftr-422	769	2	addition	addition	NOUN
ftr-422	769	3	,	,	PUNCT
ftr-422	769	4	an	an	DET
ftr-422	769	5	issuer	issuer	NOUN
ftr-422	769	6	of	of	ADP
ftr-422	769	7	a	a	DET
ftr-422	769	8	stock	stock	NOUN
ftr-422	769	9	is	be	AUX
ftr-422	769	10	viewed	view	VERB
ftr-422	769	11	as	as	ADP
ftr-422	769	12	issuing	issue	VERB
ftr-422	769	13	an	an	DET
ftr-422	769	14	equity	equity	NOUN
ftr-422	769	15	interest	interest	NOUN
ftr-422	769	16	,	,	PUNCT
ftr-422	769	17	while	while	SCONJ
ftr-422	769	18	the	the	DET
ftr-422	769	19	holder	holder	NOUN
ftr-422	769	20	of	of	ADP
ftr-422	769	21	the	the	DET
ftr-422	769	22	stock	stock	NOUN
ftr-422	769	23	holds	hold	VERB
ftr-422	769	24	an	an	DET
ftr-422	769	25	asset	asset	NOUN
ftr-422	769	26	.	.	PUNCT
ftr-422	770	1	the	the	DET
ftr-422	770	2	question	question	NOUN
ftr-422	770	3	of	of	ADP
ftr-422	770	4	asset	asset	NOUN
ftr-422	770	5	v.	v.	ADP
ftr-422	770	6	liability	liability	NOUN
ftr-422	770	7	arises	arise	VERB
ftr-422	770	8	with	with	ADP
ftr-422	770	9	respect	respect	NOUN
ftr-422	770	10	to	to	ADP
ftr-422	770	11	derivatives	derivative	NOUN
ftr-422	770	12	.	.	PUNCT
ftr-422	771	1	there	there	PRON
ftr-422	771	2	are	be	VERB
ftr-422	771	3	at	at	ADV
ftr-422	771	4	least	least	ADJ
ftr-422	771	5	two	two	NUM
ftr-422	771	6	parties	party	NOUN
ftr-422	771	7	to	to	ADP
ftr-422	771	8	a	a	DET
ftr-422	771	9	financial	financial	ADJ
ftr-422	771	10	transaction	transaction	NOUN
ftr-422	771	11	.	.	PUNCT
ftr-422	772	1	a	a	DET
ftr-422	772	2	transaction	transaction	NOUN
ftr-422	772	3	that	that	PRON
ftr-422	772	4	is177	is177	PROPN
ftr-422	772	5	consummated	consummate	VERB
ftr-422	772	6	at	at	ADP
ftr-422	772	7	market	market	NOUN
ftr-422	772	8	rates	rate	NOUN
ftr-422	772	9	can	can	AUX
ftr-422	772	10	not	not	PART
ftr-422	772	11	be	be	AUX
ftr-422	772	12	objectively	objectively	ADV
ftr-422	772	13	profitable	profitable	ADJ
ftr-422	772	14	to	to	ADP
ftr-422	772	15	all	all	DET
ftr-422	772	16	the	the	DET
ftr-422	772	17	parties	party	NOUN
ftr-422	772	18	if	if	SCONJ
ftr-422	772	19	the	the	DET
ftr-422	772	20	transaction	transaction	NOUN
ftr-422	772	21	is	be	AUX
ftr-422	772	22	“	"	PUNCT
ftr-422	772	23	zero	zero	NUM
ftr-422	772	24	-	-	PUNCT
ftr-422	772	25	sum	sum	NOUN
ftr-422	772	26	,	,	PUNCT
ftr-422	772	27	”	"	PUNCT
ftr-422	772	28	as	as	SCONJ
ftr-422	772	29	is	be	AUX
ftr-422	772	30	frequently	frequently	ADV
ftr-422	772	31	the	the	DET
ftr-422	772	32	case	case	NOUN
ftr-422	772	33	with	with	ADP
ftr-422	772	34	derivatives	derivative	NOUN
ftr-422	772	35	.	.	PUNCT
ftr-422	773	1	for178	for178	ADV
ftr-422	773	2	example	example	NOUN
ftr-422	773	3	,	,	PUNCT
ftr-422	773	4	a	a	DET
ftr-422	773	5	plain	plain	ADJ
ftr-422	773	6	vanilla	vanilla	NOUN
ftr-422	773	7	swap	swap	NOUN
ftr-422	773	8	with	with	ADP
ftr-422	773	9	a	a	DET
ftr-422	773	10	fixed	fix	VERB
ftr-422	773	11	rate	rate	NOUN
ftr-422	773	12	that	that	PRON
ftr-422	773	13	is	be	AUX
ftr-422	773	14	equal	equal	ADJ
ftr-422	773	15	to	to	ADP
ftr-422	773	16	the	the	DET
ftr-422	773	17	current	current	ADJ
ftr-422	773	18	midmarket	midmarket	NOUN
ftr-422	773	19	rate	rate	NOUN
ftr-422	773	20	is	be	AUX
ftr-422	773	21	said	say	VERB
ftr-422	773	22	to	to	PART
ftr-422	773	23	be	be	AUX
ftr-422	773	24	“	"	PUNCT
ftr-422	773	25	at	at	ADP
ftr-422	773	26	market	market	NOUN
ftr-422	773	27	”	"	PUNCT
ftr-422	773	28	and	and	CCONJ
ftr-422	773	29	has	have	VERB
ftr-422	773	30	a	a	DET
ftr-422	773	31	zero	zero	NUM
ftr-422	773	32	value	value	NOUN
ftr-422	773	33	to	to	ADP
ftr-422	773	34	both	both	DET
ftr-422	773	35	parties	party	NOUN
ftr-422	773	36	(	(	PUNCT
ftr-422	773	37	this179	this179	PROPN
ftr-422	773	38	is	be	AUX
ftr-422	773	39	the	the	DET
ftr-422	773	40	situation	situation	NOUN
ftr-422	773	41	at	at	ADP
ftr-422	773	42	the	the	DET
ftr-422	773	43	inception	inception	NOUN
ftr-422	773	44	of	of	ADP
ftr-422	773	45	the	the	DET
ftr-422	773	46	contract	contract	NOUN
ftr-422	773	47	)	)	PUNCT
ftr-422	773	48	.	.	PUNCT
ftr-422	774	1	if	if	SCONJ
ftr-422	774	2	the	the	DET
ftr-422	774	3	fixed	fix	VERB
ftr-422	774	4	rate	rate	NOUN
ftr-422	774	5	is	be	AUX
ftr-422	774	6	above	above	ADP
ftr-422	774	7	the180	the180	ADP
ftr-422	774	8	173	173	NUM
ftr-422	774	9	.	.	PUNCT
ftr-422	775	1	an	an	DET
ftr-422	775	2	example	example	NOUN
ftr-422	775	3	of	of	ADP
ftr-422	775	4	an	an	DET
ftr-422	775	5	embedded	embed	VERB
ftr-422	775	6	derivative	derivative	NOUN
ftr-422	775	7	is	be	AUX
ftr-422	775	8	a	a	DET
ftr-422	775	9	debt	debt	NOUN
ftr-422	775	10	instrument	instrument	NOUN
ftr-422	775	11	the	the	DET
ftr-422	775	12	interest	interest	NOUN
ftr-422	775	13	payments	payment	NOUN
ftr-422	775	14	on	on	ADP
ftr-422	775	15	which	which	DET
ftr-422	775	16	fluctuate	fluctuate	NOUN
ftr-422	775	17	with	with	ADP
ftr-422	775	18	changes	change	NOUN
ftr-422	775	19	in	in	ADP
ftr-422	775	20	the	the	DET
ftr-422	775	21	s&p	s&p	PROPN
ftr-422	775	22	500	500	NUM
ftr-422	775	23	.	.	PUNCT
ftr-422	776	1	see	see	VERB
ftr-422	776	2	fas	fas	PROPN
ftr-422	776	3	133	133	NUM
ftr-422	776	4	,	,	PUNCT
ftr-422	776	5	supra	supra	PROPN
ftr-422	776	6	note	note	PROPN
ftr-422	776	7	18	18	NUM
ftr-422	776	8	,	,	PUNCT
ftr-422	776	9	¶	¶	PROPN
ftr-422	776	10	12	12	NUM
ftr-422	776	11	-	-	SYM
ftr-422	776	12	16	16	NUM
ftr-422	776	13	.	.	PUNCT
ftr-422	777	1	on	on	ADP
ftr-422	777	2	the	the	DET
ftr-422	777	3	other	other	ADJ
ftr-422	777	4	hand	hand	NOUN
ftr-422	777	5	,	,	PUNCT
ftr-422	777	6	an	an	DET
ftr-422	777	7	embedded	embed	VERB
ftr-422	777	8	option	option	NOUN
ftr-422	777	9	allowing	allow	VERB
ftr-422	777	10	the	the	DET
ftr-422	777	11	issuer	issuer	NOUN
ftr-422	777	12	to	to	PART
ftr-422	777	13	call	call	VERB
ftr-422	777	14	,	,	PUNCT
ftr-422	777	15	or	or	CCONJ
ftr-422	777	16	the	the	DET
ftr-422	777	17	holder	holder	NOUN
ftr-422	777	18	to	to	PART
ftr-422	777	19	put	put	VERB
ftr-422	777	20	,	,	PUNCT
ftr-422	777	21	a	a	DET
ftr-422	777	22	debt	debt	NOUN
ftr-422	777	23	instrument	instrument	NOUN
ftr-422	777	24	is	be	AUX
ftr-422	777	25	“	"	PUNCT
ftr-422	777	26	clearly	clearly	ADV
ftr-422	777	27	and	and	CCONJ
ftr-422	777	28	closely	closely	ADV
ftr-422	777	29	related	relate	VERB
ftr-422	777	30	”	"	PUNCT
ftr-422	777	31	to	to	ADP
ftr-422	777	32	the	the	DET
ftr-422	777	33	host	host	NOUN
ftr-422	777	34	contract	contract	NOUN
ftr-422	777	35	and	and	CCONJ
ftr-422	777	36	,	,	PUNCT
ftr-422	777	37	therefore	therefore	ADV
ftr-422	777	38	,	,	PUNCT
ftr-422	777	39	does	do	AUX
ftr-422	777	40	not	not	PART
ftr-422	777	41	constitute	constitute	VERB
ftr-422	777	42	an	an	DET
ftr-422	777	43	embedded	embed	VERB
ftr-422	777	44	derivative	derivative	NOUN
ftr-422	777	45	.	.	PUNCT
ftr-422	778	1	i	i	PRON
ftr-422	778	2	d.	d.	PROPN
ftr-422	778	3	,	,	PUNCT
ftr-422	778	4	¶	¶	PROPN
ftr-422	778	5	60(d	60(d	NUM
ftr-422	778	6	)	)	PUNCT
ftr-422	778	7	.	.	PUNCT
ftr-422	779	1	174	174	NUM
ftr-422	779	2	.	.	PUNCT
ftr-422	780	1	fas	fas	PROPN
ftr-422	780	2	133	133	NUM
ftr-422	780	3	,	,	PUNCT
ftr-422	780	4	¶	¶	PROPN
ftr-422	780	5	12	12	NUM
ftr-422	780	6	-	-	SYM
ftr-422	780	7	16	16	NUM
ftr-422	780	8	.	.	PUNCT
ftr-422	781	1	175	175	NUM
ftr-422	781	2	.	.	PUNCT
ftr-422	782	1	i	i	PRON
ftr-422	782	2	d.	d.	PROPN
ftr-422	782	3	,	,	PUNCT
ftr-422	782	4	¶	¶	ADV
ftr-422	782	5	60(k	60(k	NUM
ftr-422	782	6	)	)	PUNCT
ftr-422	782	7	.	.	PUNCT
ftr-422	783	1	176	176	NUM
ftr-422	783	2	.	.	PUNCT
ftr-422	784	1	ensminger	ensminger	NOUN
ftr-422	784	2	,	,	PUNCT
ftr-422	784	3	supra	supra	PROPN
ftr-422	784	4	note	note	PROPN
ftr-422	784	5	1	1	NUM
ftr-422	784	6	,	,	PUNCT
ftr-422	784	7	at	at	ADP
ftr-422	784	8	95	95	NUM
ftr-422	784	9	-	-	SYM
ftr-422	784	10	96	96	NUM
ftr-422	784	11	,	,	PUNCT
ftr-422	784	12	citing	cite	VERB
ftr-422	784	13	weisbach	weisbach	NOUN
ftr-422	784	14	(	(	PUNCT
ftr-422	784	15	1995	1995	NUM
ftr-422	784	16	)	)	PUNCT
ftr-422	784	17	,	,	PUNCT
ftr-422	784	18	supra	supra	PROPN
ftr-422	784	19	note	note	NOUN
ftr-422	784	20	28	28	NUM
ftr-422	784	21	.	.	PUNCT
ftr-422	784	22	177	177	NUM
ftr-422	784	23	.	.	PUNCT
ftr-422	785	1	nicholas	nicholas	PROPN
ftr-422	785	2	gunther	gunther	PROPN
ftr-422	785	3	,	,	PUNCT
ftr-422	785	4	economics	economic	NOUN
ftr-422	785	5	and	and	CCONJ
ftr-422	785	6	compaq	compaq	NOUN
ftr-422	785	7	v.	v.	ADP
ftr-422	785	8	comm’r	comm’r	NOUN
ftr-422	785	9	,	,	PUNCT
ftr-422	785	10	2002	2002	NUM
ftr-422	785	11	tnt	tnt	PROPN
ftr-422	785	12	209	209	NUM
ftr-422	785	13	-	-	SYM
ftr-422	785	14	28	28	NUM
ftr-422	785	15	(	(	PUNCT
ftr-422	785	16	october	october	PROPN
ftr-422	785	17	28	28	NUM
ftr-422	785	18	,	,	PUNCT
ftr-422	785	19	2002	2002	NUM
ftr-422	785	20	)	)	PUNCT
ftr-422	785	21	.	.	PUNCT
ftr-422	786	1	178	178	NUM
ftr-422	786	2	.	.	PUNCT
ftr-422	787	1	i	i	PRON
ftr-422	787	2	d.	d.	PROPN
ftr-422	787	3	see	see	VERB
ftr-422	787	4	also	also	ADV
ftr-422	787	5	kevin	kevin	PROPN
ftr-422	787	6	d.	d.	PROPN
ftr-422	787	7	dolan	dolan	PROPN
ftr-422	787	8	,	,	PUNCT
ftr-422	787	9	notice	notice	VERB
ftr-422	787	10	98	98	NUM
ftr-422	787	11	-	-	SYM
ftr-422	787	12	5	5	NUM
ftr-422	787	13	foreign	foreign	ADJ
ftr-422	787	14	tax	tax	NOUN
ftr-422	787	15	credit	credit	NOUN
ftr-422	787	16	arbitrage	arbitrage	NOUN
ftr-422	787	17	,	,	PUNCT
ftr-422	787	18	455	455	NUM
ftr-422	787	19	pli	pli	PROPN
ftr-422	787	20	/	/	SYM
ftr-422	787	21	tax	tax	NOUN
ftr-422	787	22	1029	1029	NUM
ftr-422	787	23	,	,	PUNCT
ftr-422	787	24	1049	1049	NUM
ftr-422	787	25	-	-	SYM
ftr-422	787	26	1050	1050	NUM
ftr-422	787	27	(	(	PUNCT
ftr-422	787	28	1999	1999	NUM
ftr-422	787	29	)	)	PUNCT
ftr-422	787	30	.	.	PUNCT
ftr-422	788	1	179	179	NUM
ftr-422	788	2	.	.	PUNCT
ftr-422	789	1	the	the	DET
ftr-422	789	2	mid	mid	ADJ
ftr-422	789	3	-	-	ADJ
ftr-422	789	4	market	market	NOUN
ftr-422	789	5	rate	rate	NOUN
ftr-422	789	6	is	be	AUX
ftr-422	789	7	the	the	DET
ftr-422	789	8	midpoint	midpoint	NOUN
ftr-422	789	9	of	of	ADP
ftr-422	789	10	the	the	DET
ftr-422	789	11	bid	bid	NOUN
ftr-422	789	12	and	and	CCONJ
ftr-422	789	13	ask	ask	VERB
ftr-422	789	14	rates	rate	NOUN
ftr-422	789	15	for	for	ADP
ftr-422	789	16	a	a	DET
ftr-422	789	17	specified	specified	ADJ
ftr-422	789	18	maturity	maturity	NOUN
ftr-422	789	19	,	,	PUNCT
ftr-422	789	20	which	which	PRON
ftr-422	789	21	equals	equal	VERB
ftr-422	789	22	the	the	DET
ftr-422	789	23	fixed	fix	VERB
ftr-422	789	24	rate	rate	NOUN
ftr-422	789	25	for	for	ADP
ftr-422	789	26	which	which	PRON
ftr-422	789	27	the	the	DET
ftr-422	789	28	present	present	ADJ
ftr-422	789	29	value	value	NOUN
ftr-422	789	30	of	of	ADP
ftr-422	789	31	the	the	DET
ftr-422	789	32	cash	cash	NOUN
ftr-422	789	33	flows	flow	VERB
ftr-422	789	34	from	from	ADP
ftr-422	789	35	the	the	DET
ftr-422	789	36	fixed	fix	VERB
ftr-422	789	37	leg	leg	NOUN
ftr-422	789	38	equals	equal	VERB
ftr-422	789	39	the	the	DET
ftr-422	789	40	present	present	ADJ
ftr-422	789	41	value	value	NOUN
ftr-422	789	42	of	of	ADP
ftr-422	789	43	the	the	DET
ftr-422	789	44	projected	project	VERB
ftr-422	789	45	cash	cash	NOUN
ftr-422	789	46	flows	flow	NOUN
ftr-422	789	47	from	from	ADP
ftr-422	789	48	the	the	DET
ftr-422	789	49	floating	float	VERB
ftr-422	789	50	leg	leg	NOUN
ftr-422	789	51	.	.	PUNCT
ftr-422	790	1	180	180	NUM
ftr-422	790	2	.	.	PUNCT
ftr-422	790	3	bank	bank	PROPN
ftr-422	790	4	one	one	NUM
ftr-422	790	5	corp	corp	PROPN
ftr-422	790	6	.	.	PROPN
ftr-422	791	1	v.	v.	ADP
ftr-422	791	2	comm’r	comm’r	NOUN
ftr-422	791	3	,	,	PUNCT
ftr-422	791	4	120	120	NUM
ftr-422	791	5	tc	tc	NUM
ftr-422	791	6	174	174	NUM
ftr-422	791	7	,	,	PUNCT
ftr-422	791	8	202	202	NUM
ftr-422	791	9	(	(	PUNCT
ftr-422	791	10	2003	2003	NUM
ftr-422	791	11	)	)	PUNCT
ftr-422	791	12	.	.	PUNCT
ftr-422	792	1	2004	2004	NUM
ftr-422	792	2	]	]	PUNCT
ftr-422	792	3	book	book	NOUN
ftr-422	792	4	tax	tax	NOUN
ftr-422	792	5	conformity	conformity	NOUN
ftr-422	792	6	for	for	ADP
ftr-422	792	7	financial	financial	ADJ
ftr-422	792	8	instruments	instrument	NOUN
ftr-422	792	9	713	713	NUM
ftr-422	792	10	current	current	ADJ
ftr-422	792	11	mid	mid	ADJ
ftr-422	792	12	-	-	ADJ
ftr-422	792	13	market	market	NOUN
ftr-422	792	14	rate	rate	NOUN
ftr-422	792	15	,	,	PUNCT
ftr-422	792	16	the	the	DET
ftr-422	792	17	swap	swap	NOUN
ftr-422	792	18	is	be	AUX
ftr-422	792	19	said	say	VERB
ftr-422	792	20	to	to	PART
ftr-422	792	21	be	be	AUX
ftr-422	792	22	“	"	PUNCT
ftr-422	792	23	above	above	ADP
ftr-422	792	24	market	market	NOUN
ftr-422	792	25	”	"	PUNCT
ftr-422	792	26	and	and	CCONJ
ftr-422	792	27	has	have	VERB
ftr-422	792	28	positive	positive	ADJ
ftr-422	792	29	value	value	NOUN
ftr-422	792	30	to	to	ADP
ftr-422	792	31	the	the	DET
ftr-422	792	32	party	party	NOUN
ftr-422	792	33	that	that	PRON
ftr-422	792	34	receives	receive	VERB
ftr-422	792	35	the	the	DET
ftr-422	792	36	fixed	fix	VERB
ftr-422	792	37	payments	payment	NOUN
ftr-422	792	38	.	.	PUNCT
ftr-422	793	1	conversely	conversely	ADV
ftr-422	793	2	,	,	PUNCT
ftr-422	793	3	an	an	DET
ftr-422	793	4	interest	interest	NOUN
ftr-422	793	5	rate	rate	NOUN
ftr-422	793	6	swap	swap	NOUN
ftr-422	793	7	with	with	ADP
ftr-422	793	8	a	a	DET
ftr-422	793	9	fixed	fix	VERB
ftr-422	793	10	rate	rate	NOUN
ftr-422	793	11	below	below	ADP
ftr-422	793	12	the	the	DET
ftr-422	793	13	current	current	ADJ
ftr-422	793	14	mid	mid	ADJ
ftr-422	793	15	-	-	ADJ
ftr-422	793	16	market	market	ADJ
ftr-422	793	17	rate	rate	NOUN
ftr-422	793	18	is	be	AUX
ftr-422	793	19	“	"	PUNCT
ftr-422	793	20	below	below	ADP
ftr-422	793	21	market	market	NOUN
ftr-422	793	22	”	"	PUNCT
ftr-422	793	23	and	and	CCONJ
ftr-422	793	24	has	have	VERB
ftr-422	793	25	negative	negative	ADJ
ftr-422	793	26	value	value	NOUN
ftr-422	793	27	to	to	ADP
ftr-422	793	28	the	the	DET
ftr-422	793	29	party	party	NOUN
ftr-422	793	30	that	that	PRON
ftr-422	793	31	receives	receive	VERB
ftr-422	793	32	the	the	DET
ftr-422	793	33	fixed	fix	VERB
ftr-422	793	34	payments	payment	NOUN
ftr-422	793	35	.	.	PUNCT
ftr-422	794	1	thus	thus	ADV
ftr-422	794	2	,	,	PUNCT
ftr-422	794	3	when	when	SCONJ
ftr-422	794	4	the	the	DET
ftr-422	794	5	swap	swap	NOUN
ftr-422	794	6	has	have	VERB
ftr-422	794	7	a	a	DET
ftr-422	794	8	positive	positive	ADJ
ftr-422	794	9	market	market	NOUN
ftr-422	794	10	value	value	NOUN
ftr-422	794	11	for	for	ADP
ftr-422	794	12	one	one	NUM
ftr-422	794	13	party	party	NOUN
ftr-422	794	14	,	,	PUNCT
ftr-422	794	15	it	it	PRON
ftr-422	794	16	must	must	AUX
ftr-422	794	17	have	have	VERB
ftr-422	794	18	an	an	DET
ftr-422	794	19	identical	identical	ADJ
ftr-422	794	20	negative	negative	ADJ
ftr-422	794	21	market	market	NOUN
ftr-422	794	22	value	value	NOUN
ftr-422	794	23	for	for	ADP
ftr-422	794	24	the	the	DET
ftr-422	794	25	counterparty.181	counterparty.181	NOUN
ftr-422	794	26	for	for	ADP
ftr-422	794	27	example	example	NOUN
ftr-422	794	28	,	,	PUNCT
ftr-422	794	29	on	on	ADP
ftr-422	794	30	january	january	PROPN
ftr-422	794	31	1	1	NUM
ftr-422	794	32	,	,	PUNCT
ftr-422	794	33	2004	2004	NUM
ftr-422	794	34	,	,	PUNCT
ftr-422	794	35	corporation	corporation	NOUN
ftr-422	794	36	x	x	NOUN
ftr-422	794	37	issues	issue	VERB
ftr-422	794	38	$	$	SYM
ftr-422	794	39	1,000	1,000	NUM
ftr-422	794	40	of	of	ADP
ftr-422	794	41	10year	10year	NUM
ftr-422	794	42	,	,	PUNCT
ftr-422	794	43	10	10	NUM
ftr-422	794	44	%	%	NOUN
ftr-422	794	45	fixed	fix	VERB
ftr-422	794	46	-	-	PUNCT
ftr-422	794	47	rate	rate	NOUN
ftr-422	794	48	bonds	bond	NOUN
ftr-422	794	49	.	.	PUNCT
ftr-422	795	1	to	to	PART
ftr-422	795	2	protect	protect	VERB
ftr-422	795	3	against	against	ADP
ftr-422	795	4	risk	risk	NOUN
ftr-422	795	5	of	of	ADP
ftr-422	795	6	loss	loss	NOUN
ftr-422	795	7	if	if	SCONJ
ftr-422	795	8	the	the	DET
ftr-422	795	9	market	market	NOUN
ftr-422	795	10	interest	interest	NOUN
ftr-422	795	11	rate	rate	NOUN
ftr-422	795	12	drops	drop	NOUN
ftr-422	795	13	,	,	PUNCT
ftr-422	795	14	corporation	corporation	NOUN
ftr-422	795	15	x	x	PRON
ftr-422	795	16	enters	enter	VERB
ftr-422	795	17	into	into	ADP
ftr-422	795	18	a	a	DET
ftr-422	795	19	swap	swap	NOUN
ftr-422	795	20	with	with	ADP
ftr-422	795	21	counterparty	counterparty	NOUN
ftr-422	795	22	z	z	PROPN
ftr-422	795	23	pursuant	pursuant	ADJ
ftr-422	795	24	to	to	ADP
ftr-422	795	25	which	which	PRON
ftr-422	795	26	x	x	PUNCT
ftr-422	795	27	will	will	AUX
ftr-422	795	28	receive	receive	VERB
ftr-422	795	29	fixed	fix	VERB
ftr-422	795	30	payments	payment	NOUN
ftr-422	795	31	at	at	ADP
ftr-422	795	32	10	10	NUM
ftr-422	795	33	%	%	NOUN
ftr-422	795	34	on	on	ADP
ftr-422	795	35	a	a	DET
ftr-422	795	36	notional	notional	ADJ
ftr-422	795	37	amount	amount	NOUN
ftr-422	795	38	of	of	ADP
ftr-422	795	39	$	$	SYM
ftr-422	795	40	1,000	1,000	NUM
ftr-422	795	41	and	and	CCONJ
ftr-422	795	42	pay	pay	VERB
ftr-422	795	43	z	z	PROPN
ftr-422	795	44	a	a	DET
ftr-422	795	45	variable	variable	ADJ
ftr-422	795	46	rate	rate	NOUN
ftr-422	795	47	that	that	PRON
ftr-422	795	48	is	be	AUX
ftr-422	795	49	based	base	VERB
ftr-422	795	50	on	on	ADP
ftr-422	795	51	the	the	DET
ftr-422	795	52	mid	mid	ADJ
ftr-422	795	53	-	-	ADJ
ftr-422	795	54	market	market	ADJ
ftr-422	795	55	rate	rate	NOUN
ftr-422	795	56	in	in	ADP
ftr-422	795	57	effect	effect	NOUN
ftr-422	795	58	.	.	PUNCT
ftr-422	796	1	thus	thus	ADV
ftr-422	796	2	,	,	PUNCT
ftr-422	796	3	at	at	ADP
ftr-422	796	4	inception	inception	NOUN
ftr-422	796	5	,	,	PUNCT
ftr-422	796	6	the	the	DET
ftr-422	796	7	mid	mid	ADJ
ftr-422	796	8	-	-	ADJ
ftr-422	796	9	market	market	NOUN
ftr-422	796	10	rate	rate	NOUN
ftr-422	796	11	is	be	AUX
ftr-422	796	12	presumed	presume	VERB
ftr-422	796	13	to	to	PART
ftr-422	796	14	be	be	AUX
ftr-422	796	15	also	also	ADV
ftr-422	796	16	10	10	NUM
ftr-422	796	17	%	%	NOUN
ftr-422	796	18	,	,	PUNCT
ftr-422	796	19	and	and	CCONJ
ftr-422	796	20	each	each	DET
ftr-422	796	21	party	party	NOUN
ftr-422	796	22	’s	’s	PART
ftr-422	796	23	initial	initial	ADJ
ftr-422	796	24	value	value	NOUN
ftr-422	796	25	is	be	AUX
ftr-422	796	26	zero	zero	NUM
ftr-422	796	27	.	.	PUNCT
ftr-422	797	1	at	at	ADP
ftr-422	797	2	the	the	DET
ftr-422	797	3	end	end	NOUN
ftr-422	797	4	of	of	ADP
ftr-422	797	5	2004	2004	NUM
ftr-422	797	6	,	,	PUNCT
ftr-422	797	7	interest	interest	NOUN
ftr-422	797	8	rates	rate	NOUN
ftr-422	797	9	drop	drop	VERB
ftr-422	797	10	to	to	ADP
ftr-422	797	11	8	8	NUM
ftr-422	797	12	%	%	NOUN
ftr-422	797	13	,	,	PUNCT
ftr-422	797	14	so	so	CCONJ
ftr-422	797	15	the	the	DET
ftr-422	797	16	midmarket	midmarket	NOUN
ftr-422	797	17	rate	rate	NOUN
ftr-422	797	18	is	be	AUX
ftr-422	797	19	below	below	ADP
ftr-422	797	20	10	10	NUM
ftr-422	797	21	%	%	NOUN
ftr-422	797	22	.	.	PUNCT
ftr-422	798	1	thus	thus	ADV
ftr-422	798	2	,	,	PUNCT
ftr-422	798	3	at	at	ADP
ftr-422	798	4	the	the	DET
ftr-422	798	5	end	end	NOUN
ftr-422	798	6	of	of	ADP
ftr-422	798	7	2004	2004	NUM
ftr-422	798	8	,	,	PUNCT
ftr-422	798	9	corporation	corporation	NOUN
ftr-422	798	10	x	x	PUNCT
ftr-422	798	11	has	have	VERB
ftr-422	798	12	positive	positive	ADJ
ftr-422	798	13	value	value	NOUN
ftr-422	798	14	with	with	ADP
ftr-422	798	15	respect	respect	NOUN
ftr-422	798	16	to	to	ADP
ftr-422	798	17	the	the	DET
ftr-422	798	18	swap	swap	NOUN
ftr-422	798	19	,	,	PUNCT
ftr-422	798	20	while	while	SCONJ
ftr-422	798	21	counterparty	counterparty	NOUN
ftr-422	798	22	z	z	NOUN
ftr-422	798	23	has	have	VERB
ftr-422	798	24	an	an	DET
ftr-422	798	25	identical	identical	ADJ
ftr-422	798	26	negative	negative	ADJ
ftr-422	798	27	value	value	NOUN
ftr-422	798	28	.	.	PUNCT
ftr-422	799	1	a	a	DET
ftr-422	799	2	similar	similar	ADJ
ftr-422	799	3	analysis	analysis	NOUN
ftr-422	799	4	applies	apply	VERB
ftr-422	799	5	to	to	ADP
ftr-422	799	6	forward	forward	ADJ
ftr-422	799	7	contracts	contract	NOUN
ftr-422	799	8	.	.	PUNCT
ftr-422	800	1	option	option	NOUN
ftr-422	800	2	contracts	contract	NOUN
ftr-422	800	3	are182	are182	PROPN
ftr-422	800	4	generally	generally	ADV
ftr-422	800	5	not	not	PART
ftr-422	800	6	“	"	PUNCT
ftr-422	800	7	zero	zero	NUM
ftr-422	800	8	-	-	PUNCT
ftr-422	800	9	sum	sum	NOUN
ftr-422	800	10	”	"	PUNCT
ftr-422	800	11	contracts	contract	NOUN
ftr-422	800	12	because	because	SCONJ
ftr-422	800	13	a	a	DET
ftr-422	800	14	premium	premium	NOUN
ftr-422	800	15	is	be	AUX
ftr-422	800	16	paid	pay	VERB
ftr-422	800	17	;	;	PUNCT
ftr-422	800	18	however	however	ADV
ftr-422	800	19	,	,	PUNCT
ftr-422	800	20	the	the	DET
ftr-422	800	21	same	same	ADJ
ftr-422	800	22	asset	asset	NOUN
ftr-422	800	23	/	/	SYM
ftr-422	800	24	liability	liability	NOUN
ftr-422	800	25	analysis	analysis	NOUN
ftr-422	800	26	could	could	AUX
ftr-422	800	27	be	be	AUX
ftr-422	800	28	applied	apply	VERB
ftr-422	800	29	to	to	ADP
ftr-422	800	30	options.183	options.183	NOUN
ftr-422	800	31	it	it	PRON
ftr-422	800	32	is	be	AUX
ftr-422	800	33	unclear	unclear	ADJ
ftr-422	800	34	whether	whether	SCONJ
ftr-422	800	35	derivatives	derivative	NOUN
ftr-422	800	36	such	such	ADJ
ftr-422	800	37	as	as	ADP
ftr-422	800	38	swaps	swap	NOUN
ftr-422	800	39	constitute	constitute	VERB
ftr-422	800	40	“	"	PUNCT
ftr-422	800	41	property	property	NOUN
ftr-422	800	42	”	"	PUNCT
ftr-422	800	43	for	for	ADP
ftr-422	800	44	tax	tax	NOUN
ftr-422	800	45	purposes	purpose	NOUN
ftr-422	800	46	because	because	SCONJ
ftr-422	800	47	they	they	PRON
ftr-422	800	48	have	have	VERB
ftr-422	800	49	zero	zero	NUM
ftr-422	800	50	value	value	NOUN
ftr-422	800	51	at	at	ADP
ftr-422	800	52	inception	inception	NOUN
ftr-422	800	53	,	,	PUNCT
ftr-422	800	54	and	and	CCONJ
ftr-422	800	55	either	either	CCONJ
ftr-422	800	56	positive	positive	ADJ
ftr-422	800	57	or	or	CCONJ
ftr-422	800	58	negative	negative	ADJ
ftr-422	800	59	value	value	NOUN
ftr-422	800	60	throughout	throughout	ADP
ftr-422	800	61	their	their	PRON
ftr-422	800	62	term	term	NOUN
ftr-422	800	63	.	.	PUNCT
ftr-422	801	1	various	various	ADJ
ftr-422	801	2	statutory	statutory	ADJ
ftr-422	801	3	provisions	provision	NOUN
ftr-422	801	4	and	and	CCONJ
ftr-422	801	5	court184	court184	PROPN
ftr-422	801	6	185	185	NUM
ftr-422	801	7	decisions	decision	NOUN
ftr-422	801	8	indicate	indicate	VERB
ftr-422	801	9	that	that	SCONJ
ftr-422	801	10	derivatives	derivative	NOUN
ftr-422	801	11	could	could	AUX
ftr-422	801	12	be	be	AUX
ftr-422	801	13	viewed	view	VERB
ftr-422	801	14	,	,	PUNCT
ftr-422	801	15	under	under	ADP
ftr-422	801	16	particular	particular	ADJ
ftr-422	801	17	circumstances	circumstance	NOUN
ftr-422	801	18	,	,	PUNCT
ftr-422	801	19	as	as	ADP
ftr-422	801	20	“	"	PUNCT
ftr-422	801	21	property	property	NOUN
ftr-422	801	22	.	.	PUNCT
ftr-422	801	23	”	"	PUNCT
ftr-422	802	1	in	in	ADP
ftr-422	802	2	fsa	fsa	PROPN
ftr-422	802	3	1999	1999	NUM
ftr-422	802	4	-	-	SYM
ftr-422	802	5	985	985	NUM
ftr-422	802	6	,	,	PUNCT
ftr-422	802	7	the	the	DET
ftr-422	802	8	irs	irs	PROPN
ftr-422	802	9	relied	rely	VERB
ftr-422	802	10	on	on	ADP
ftr-422	802	11	ferrer	ferrer	PROPN
ftr-422	802	12	in186	in186	PROPN
ftr-422	802	13	187	187	NUM
ftr-422	802	14	ruling	ruling	NOUN
ftr-422	802	15	that	that	SCONJ
ftr-422	802	16	an	an	DET
ftr-422	802	17	interest	interest	NOUN
ftr-422	802	18	rate	rate	NOUN
ftr-422	802	19	swap	swap	NOUN
ftr-422	802	20	is	be	AUX
ftr-422	802	21	viewed	view	VERB
ftr-422	802	22	as	as	ADP
ftr-422	802	23	“	"	PUNCT
ftr-422	802	24	property	property	NOUN
ftr-422	802	25	”	"	PUNCT
ftr-422	802	26	because	because	SCONJ
ftr-422	802	27	it	it	PRON
ftr-422	802	28	constitutes	constitute	VERB
ftr-422	802	29	a	a	DET
ftr-422	802	30	“	"	PUNCT
ftr-422	802	31	bundle	bundle	NOUN
ftr-422	802	32	of	of	ADP
ftr-422	802	33	rights	right	NOUN
ftr-422	802	34	and	and	CCONJ
ftr-422	802	35	obligations	obligation	NOUN
ftr-422	802	36	.	.	PUNCT
ftr-422	802	37	”	"	PUNCT
ftr-422	803	1	the	the	DET
ftr-422	803	2	irs	irs	PROPN
ftr-422	803	3	also	also	ADV
ftr-422	803	4	indicated	indicate	VERB
ftr-422	803	5	that	that	SCONJ
ftr-422	803	6	forward	forward	ADV
ftr-422	803	7	and	and	CCONJ
ftr-422	803	8	futures	future	NOUN
ftr-422	803	9	contracts	contract	NOUN
ftr-422	803	10	constitute	constitute	VERB
ftr-422	803	11	“	"	PUNCT
ftr-422	803	12	property	property	NOUN
ftr-422	803	13	.	.	PUNCT
ftr-422	803	14	”	"	PUNCT
ftr-422	804	1	181	181	NUM
ftr-422	804	2	.	.	PUNCT
ftr-422	805	1	david	david	PROPN
ftr-422	805	2	m.	m.	PROPN
ftr-422	805	3	schizer	schizer	PROPN
ftr-422	805	4	,	,	PUNCT
ftr-422	805	5	frictions	friction	NOUN
ftr-422	805	6	as	as	ADP
ftr-422	805	7	a	a	DET
ftr-422	805	8	constraint	constraint	NOUN
ftr-422	805	9	on	on	ADP
ftr-422	805	10	tax	tax	NOUN
ftr-422	805	11	planning	planning	NOUN
ftr-422	805	12	,	,	PUNCT
ftr-422	805	13	101	101	NUM
ftr-422	805	14	colum	colum	NOUN
ftr-422	805	15	.	.	PUNCT
ftr-422	806	1	l.	l.	PROPN
ftr-422	806	2	rev	rev	PROPN
ftr-422	806	3	.	.	PROPN
ftr-422	806	4	1312	1312	NUM
ftr-422	806	5	,	,	PUNCT
ftr-422	806	6	1358	1358	NUM
ftr-422	806	7	(	(	PUNCT
ftr-422	806	8	2001	2001	NUM
ftr-422	806	9	)	)	PUNCT
ftr-422	806	10	(	(	PUNCT
ftr-422	806	11	“	"	PUNCT
ftr-422	806	12	since	since	SCONJ
ftr-422	806	13	firms	firm	NOUN
ftr-422	806	14	could	could	AUX
ftr-422	806	15	either	either	CCONJ
ftr-422	806	16	owe	owe	VERB
ftr-422	806	17	or	or	CCONJ
ftr-422	806	18	be	be	AUX
ftr-422	806	19	entitled	entitle	VERB
ftr-422	806	20	to	to	ADP
ftr-422	806	21	a	a	DET
ftr-422	806	22	payment	payment	NOUN
ftr-422	806	23	,	,	PUNCT
ftr-422	806	24	this	this	DET
ftr-422	806	25	value	value	NOUN
ftr-422	806	26	could	could	AUX
ftr-422	806	27	be	be	AUX
ftr-422	806	28	negative	negative	ADJ
ftr-422	806	29	or	or	CCONJ
ftr-422	806	30	positive	positive	ADJ
ftr-422	806	31	”	"	PUNCT
ftr-422	806	32	)	)	PUNCT
ftr-422	806	33	.	.	PUNCT
ftr-422	807	1	182	182	NUM
ftr-422	807	2	.	.	PUNCT
ftr-422	808	1	see	see	VERB
ftr-422	808	2	notice	notice	NOUN
ftr-422	808	3	98	98	NUM
ftr-422	808	4	-	-	SYM
ftr-422	808	5	5	5	NUM
ftr-422	808	6	,	,	PUNCT
ftr-422	808	7	1998	1998	NUM
ftr-422	808	8	-	-	SYM
ftr-422	808	9	1	1	NUM
ftr-422	808	10	c.b	c.b	PROPN
ftr-422	808	11	.	.	PROPN
ftr-422	808	12	334	334	NUM
ftr-422	808	13	.	.	PUNCT
ftr-422	809	1	for	for	ADP
ftr-422	809	2	example	example	NOUN
ftr-422	809	3	,	,	PUNCT
ftr-422	809	4	on	on	ADP
ftr-422	809	5	1	1	NUM
ftr-422	809	6	january	january	NOUN
ftr-422	809	7	2003	2003	NUM
ftr-422	809	8	,	,	PUNCT
ftr-422	809	9	taxpayer	taxpayer	NOUN
ftr-422	809	10	a	a	NOUN
ftr-422	809	11	,	,	PUNCT
ftr-422	809	12	a	a	DET
ftr-422	809	13	producer	producer	NOUN
ftr-422	809	14	of	of	ADP
ftr-422	809	15	oil	oil	NOUN
ftr-422	809	16	,	,	PUNCT
ftr-422	809	17	enters	enter	VERB
ftr-422	809	18	into	into	ADP
ftr-422	809	19	a	a	DET
ftr-422	809	20	forward	forward	ADJ
ftr-422	809	21	contract	contract	NOUN
ftr-422	809	22	with	with	ADP
ftr-422	809	23	purchaser	purchaser	NOUN
ftr-422	809	24	b	b	PROPN
ftr-422	809	25	,	,	PUNCT
ftr-422	809	26	for	for	ADP
ftr-422	809	27	the	the	DET
ftr-422	809	28	delivery	delivery	NOUN
ftr-422	809	29	of	of	ADP
ftr-422	809	30	1,000	1,000	NUM
ftr-422	809	31	barrels	barrel	NOUN
ftr-422	809	32	of	of	ADP
ftr-422	809	33	crude	crude	ADJ
ftr-422	809	34	oil	oil	NOUN
ftr-422	809	35	in	in	ADP
ftr-422	809	36	18	18	NUM
ftr-422	809	37	months	month	NOUN
ftr-422	809	38	(	(	PUNCT
ftr-422	809	39	on	on	ADP
ftr-422	809	40	1	1	NUM
ftr-422	809	41	july	july	PROPN
ftr-422	809	42	2004	2004	NUM
ftr-422	809	43	)	)	PUNCT
ftr-422	809	44	at	at	ADP
ftr-422	809	45	a	a	DET
ftr-422	809	46	price	price	NOUN
ftr-422	809	47	of	of	ADP
ftr-422	809	48	$	$	SYM
ftr-422	809	49	20	20	NUM
ftr-422	809	50	per	per	ADP
ftr-422	809	51	barrel	barrel	NOUN
ftr-422	809	52	.	.	PUNCT
ftr-422	810	1	if	if	SCONJ
ftr-422	810	2	on	on	ADP
ftr-422	810	3	dec	dec	PROPN
ftr-422	810	4	.	.	PROPN
ftr-422	810	5	31	31	NUM
ftr-422	810	6	,	,	PUNCT
ftr-422	810	7	2003	2003	NUM
ftr-422	810	8	the	the	DET
ftr-422	810	9	price	price	NOUN
ftr-422	810	10	of	of	ADP
ftr-422	810	11	crude	crude	ADJ
ftr-422	810	12	oil	oil	NOUN
ftr-422	810	13	is	be	AUX
ftr-422	810	14	$	$	SYM
ftr-422	810	15	18	18	NUM
ftr-422	810	16	per	per	ADP
ftr-422	810	17	barrel	barrel	NOUN
ftr-422	810	18	,	,	PUNCT
ftr-422	810	19	a	a	PRON
ftr-422	810	20	will	will	AUX
ftr-422	810	21	have	have	VERB
ftr-422	810	22	a	a	DET
ftr-422	810	23	profit	profit	NOUN
ftr-422	810	24	of	of	ADP
ftr-422	810	25	$	$	SYM
ftr-422	810	26	2	2	NUM
ftr-422	810	27	per	per	ADP
ftr-422	810	28	barrel	barrel	NOUN
ftr-422	810	29	,	,	PUNCT
ftr-422	810	30	and	and	CCONJ
ftr-422	810	31	b	b	NOUN
ftr-422	810	32	will	will	AUX
ftr-422	810	33	suffer	suffer	VERB
ftr-422	810	34	an	an	DET
ftr-422	810	35	identical	identical	ADJ
ftr-422	810	36	loss	loss	NOUN
ftr-422	810	37	.	.	PUNCT
ftr-422	811	1	similarly	similarly	ADV
ftr-422	811	2	,	,	PUNCT
ftr-422	811	3	if	if	SCONJ
ftr-422	811	4	on	on	ADP
ftr-422	811	5	dec	dec	PROPN
ftr-422	811	6	.	.	PROPN
ftr-422	811	7	31	31	NUM
ftr-422	811	8	,	,	PUNCT
ftr-422	811	9	2003	2003	NUM
ftr-422	811	10	the	the	DET
ftr-422	811	11	price	price	NOUN
ftr-422	811	12	of	of	ADP
ftr-422	811	13	crude	crude	ADJ
ftr-422	811	14	oil	oil	NOUN
ftr-422	811	15	is	be	AUX
ftr-422	811	16	$	$	SYM
ftr-422	811	17	24	24	NUM
ftr-422	811	18	per	per	ADP
ftr-422	811	19	barrel	barrel	NOUN
ftr-422	811	20	,	,	PUNCT
ftr-422	811	21	a	a	PRON
ftr-422	811	22	will	will	AUX
ftr-422	811	23	suffer	suffer	VERB
ftr-422	811	24	a	a	DET
ftr-422	811	25	loss	loss	NOUN
ftr-422	811	26	of	of	ADP
ftr-422	811	27	$	$	SYM
ftr-422	811	28	4	4	NUM
ftr-422	811	29	and	and	CCONJ
ftr-422	811	30	b	b	NOUN
ftr-422	811	31	will	will	AUX
ftr-422	811	32	have	have	VERB
ftr-422	811	33	an	an	DET
ftr-422	811	34	identical	identical	ADJ
ftr-422	811	35	gain	gain	NOUN
ftr-422	811	36	.	.	PUNCT
ftr-422	812	1	183	183	NUM
ftr-422	812	2	.	.	PUNCT
ftr-422	813	1	rev	rev	PROPN
ftr-422	813	2	.	.	PUNCT
ftr-422	814	1	rul	rul	NOUN
ftr-422	814	2	.	.	PUNCT
ftr-422	815	1	78	78	NUM
ftr-422	815	2	-	-	SYM
ftr-422	815	3	182	182	NUM
ftr-422	815	4	,	,	PUNCT
ftr-422	815	5	1978	1978	NUM
ftr-422	815	6	-	-	SYM
ftr-422	815	7	1	1	NUM
ftr-422	815	8	c.b	c.b	PROPN
ftr-422	815	9	.	.	PROPN
ftr-422	815	10	265	265	NUM
ftr-422	815	11	;	;	PUNCT
ftr-422	815	12	rev	rev	X
ftr-422	815	13	.	.	PROPN
ftr-422	816	1	rul	rul	PROPN
ftr-422	816	2	.	.	PUNCT
ftr-422	817	1	58	58	NUM
ftr-422	817	2	-	-	SYM
ftr-422	817	3	234	234	NUM
ftr-422	817	4	,	,	PUNCT
ftr-422	817	5	1958	1958	NUM
ftr-422	817	6	-	-	SYM
ftr-422	817	7	1	1	NUM
ftr-422	817	8	c.b	c.b	PROPN
ftr-422	817	9	.	.	PROPN
ftr-422	817	10	279	279	NUM
ftr-422	817	11	.	.	PUNCT
ftr-422	818	1	184	184	X
ftr-422	818	2	.	.	PUNCT
ftr-422	819	1	see	see	VERB
ftr-422	819	2	garlock	garlock	PROPN
ftr-422	819	3	(	(	PUNCT
ftr-422	819	4	2004	2004	NUM
ftr-422	819	5	)	)	PUNCT
ftr-422	819	6	,	,	PUNCT
ftr-422	819	7	supra	supra	PROPN
ftr-422	819	8	note	note	PROPN
ftr-422	819	9	27	27	NUM
ftr-422	819	10	,	,	PUNCT
ftr-422	819	11	at	at	ADP
ftr-422	819	12	1518	1518	NUM
ftr-422	819	13	-	-	SYM
ftr-422	819	14	19	19	NUM
ftr-422	819	15	.	.	NOUN
ftr-422	819	16	185	185	NUM
ftr-422	819	17	.	.	PUNCT
ftr-422	820	1	see	see	VERB
ftr-422	820	2	regs	reg	NOUN
ftr-422	820	3	.	.	PUNCT
ftr-422	821	1	§	§	PROPN
ftr-422	821	2	1.1092(d)-1(c	1.1092(d)-1(c	NUM
ftr-422	821	3	)	)	PUNCT
ftr-422	821	4	(	(	PUNCT
ftr-422	821	5	treating	treat	VERB
ftr-422	821	6	npcs	npc	NOUN
ftr-422	821	7	as	as	ADP
ftr-422	821	8	“	"	PUNCT
ftr-422	821	9	personal	personal	ADJ
ftr-422	821	10	property	property	NOUN
ftr-422	821	11	”	"	PUNCT
ftr-422	821	12	for	for	ADP
ftr-422	821	13	purposes	purpose	NOUN
ftr-422	821	14	of	of	ADP
ftr-422	821	15	the	the	DET
ftr-422	821	16	straddle	straddle	NOUN
ftr-422	821	17	rules	rule	NOUN
ftr-422	821	18	.	.	PUNCT
ftr-422	821	19	)	)	PUNCT
ftr-422	822	1	186	186	NUM
ftr-422	822	2	.	.	PUNCT
ftr-422	822	3	field	field	PROPN
ftr-422	822	4	s.	s.	PROPN
ftr-422	822	5	adv	adv	PROPN
ftr-422	822	6	.	.	PUNCT
ftr-422	822	7	mem	mem	PROPN
ftr-422	822	8	.	.	PUNCT
ftr-422	822	9	1999	1999	NUM
ftr-422	822	10	-	-	SYM
ftr-422	822	11	985	985	NUM
ftr-422	822	12	(	(	PUNCT
ftr-422	822	13	aug	aug	PROPN
ftr-422	822	14	.	.	PROPN
ftr-422	822	15	6	6	NUM
ftr-422	822	16	,	,	PUNCT
ftr-422	822	17	1992	1992	NUM
ftr-422	822	18	)	)	PUNCT
ftr-422	822	19	.	.	PUNCT
ftr-422	823	1	187	187	NUM
ftr-422	823	2	.	.	PUNCT
ftr-422	823	3	comm’r	comm’r	PROPN
ftr-422	823	4	v.	v.	ADP
ftr-422	823	5	ferrer	ferrer	PROPN
ftr-422	823	6	,	,	PUNCT
ftr-422	823	7	304	304	NUM
ftr-422	823	8	f.	f.	PROPN
ftr-422	823	9	2d	2d	PROPN
ftr-422	823	10	125	125	NUM
ftr-422	823	11	,	,	PUNCT
ftr-422	823	12	131	131	NUM
ftr-422	823	13	(	(	PUNCT
ftr-422	823	14	2d	2d	NUM
ftr-422	823	15	cir	cir	NOUN
ftr-422	823	16	.	.	PUNCT
ftr-422	823	17	1962	1962	NUM
ftr-422	823	18	)	)	PUNCT
ftr-422	823	19	.	.	PUNCT
ftr-422	824	1	714	714	NUM
ftr-422	824	2	florida	florida	PROPN
ftr-422	824	3	tax	tax	NOUN
ftr-422	824	4	review	review	NOUN
ftr-422	824	5	[	[	X
ftr-422	824	6	vol.6:7	vol.6:7	NOUN
ftr-422	824	7	it	it	PRON
ftr-422	824	8	is	be	AUX
ftr-422	824	9	less	less	ADV
ftr-422	824	10	clear	clear	ADJ
ftr-422	824	11	,	,	PUNCT
ftr-422	824	12	however	however	ADV
ftr-422	824	13	,	,	PUNCT
ftr-422	824	14	whether	whether	SCONJ
ftr-422	824	15	a	a	DET
ftr-422	824	16	position	position	NOUN
ftr-422	824	17	in	in	ADP
ftr-422	824	18	a	a	DET
ftr-422	824	19	derivative	derivative	ADJ
ftr-422	824	20	contract	contract	NOUN
ftr-422	824	21	that	that	PRON
ftr-422	824	22	becomes	become	VERB
ftr-422	824	23	“	"	PUNCT
ftr-422	824	24	underwater	underwater	NOUN
ftr-422	824	25	,	,	PUNCT
ftr-422	824	26	”	"	PUNCT
ftr-422	824	27	also	also	ADV
ftr-422	824	28	constitutes	constitute	VERB
ftr-422	824	29	“	"	PUNCT
ftr-422	824	30	property	property	NOUN
ftr-422	824	31	.	.	PUNCT
ftr-422	824	32	”	"	PUNCT
ftr-422	825	1	in	in	ADP
ftr-422	825	2	stavisky	stavisky	PROPN
ftr-422	825	3	v.	v.	ADP
ftr-422	825	4	comm’r	comm’r	NOUN
ftr-422	825	5	,	,	PUNCT
ftr-422	825	6	the188	the188	PROPN
ftr-422	825	7	tax	tax	NOUN
ftr-422	825	8	court	court	NOUN
ftr-422	825	9	held	hold	VERB
ftr-422	825	10	that	that	SCONJ
ftr-422	825	11	:	:	PUNCT
ftr-422	825	12	[	[	X
ftr-422	825	13	p]etitioner	p]etitioner	NOUN
ftr-422	825	14	was	be	AUX
ftr-422	825	15	a	a	DET
ftr-422	825	16	party	party	NOUN
ftr-422	825	17	to	to	ADP
ftr-422	825	18	a	a	DET
ftr-422	825	19	bilateral	bilateral	ADJ
ftr-422	825	20	contract	contract	NOUN
ftr-422	825	21	with	with	ADP
ftr-422	825	22	mutual	mutual	ADJ
ftr-422	825	23	rights	right	NOUN
ftr-422	825	24	and	and	CCONJ
ftr-422	825	25	obligations	obligation	NOUN
ftr-422	825	26	,	,	PUNCT
ftr-422	825	27	not	not	PART
ftr-422	825	28	a	a	DET
ftr-422	825	29	mere	mere	ADJ
ftr-422	825	30	obligor	obligor	NOUN
ftr-422	825	31	.	.	PUNCT
ftr-422	826	1	had	have	AUX
ftr-422	826	2	the	the	DET
ftr-422	826	3	market	market	NOUN
ftr-422	826	4	price	price	NOUN
ftr-422	826	5	of	of	ADP
ftr-422	826	6	mo	mo	PROPN
ftr-422	826	7	-	-	PROPN
ftr-422	826	8	pac	pac	PROPN
ftr-422	826	9	shares	share	NOUN
ftr-422	826	10	“	"	PUNCT
ftr-422	826	11	when	when	SCONJ
ftr-422	826	12	issued	issue	VERB
ftr-422	826	13	”	"	PUNCT
ftr-422	826	14	declined	decline	VERB
ftr-422	826	15	instead	instead	ADV
ftr-422	826	16	of	of	ADP
ftr-422	826	17	risen	rise	VERB
ftr-422	826	18	,	,	PUNCT
ftr-422	826	19	his	his	PRON
ftr-422	826	20	rights	right	NOUN
ftr-422	826	21	under	under	ADP
ftr-422	826	22	his	his	PRON
ftr-422	826	23	contract	contract	NOUN
ftr-422	826	24	would	would	AUX
ftr-422	826	25	have	have	AUX
ftr-422	826	26	outweighed	outweigh	VERB
ftr-422	826	27	his	his	PRON
ftr-422	826	28	liabilities	liability	NOUN
ftr-422	826	29	.	.	PUNCT
ftr-422	826	30	.	.	PUNCT
ftr-422	827	1	.	.	PUNCT
ftr-422	828	1	and	and	CCONJ
ftr-422	828	2	he	he	PRON
ftr-422	828	3	would	would	AUX
ftr-422	828	4	have	have	AUX
ftr-422	828	5	been	be	AUX
ftr-422	828	6	the	the	DET
ftr-422	828	7	payee	payee	NOUN
ftr-422	828	8	to	to	PART
ftr-422	828	9	sell	sell	VERB
ftr-422	828	10	rather	rather	ADV
ftr-422	828	11	than	than	ADP
ftr-422	828	12	the	the	DET
ftr-422	828	13	payor	payor	NOUN
ftr-422	828	14	as	as	ADP
ftr-422	828	15	the	the	DET
ftr-422	828	16	result	result	NOUN
ftr-422	828	17	of	of	ADP
ftr-422	828	18	the	the	DET
ftr-422	828	19	transaction	transaction	NOUN
ftr-422	828	20	of	of	ADP
ftr-422	828	21	december	december	PROPN
ftr-422	828	22	1951	1951	NUM
ftr-422	828	23	.	.	PUNCT
ftr-422	828	24	.	.	PUNCT
ftr-422	829	1	.	.	PUNCT
ftr-422	830	1	.	.	PUNCT
ftr-422	831	1	we	we	PRON
ftr-422	831	2	think	think	VERB
ftr-422	831	3	it	it	PRON
ftr-422	831	4	clear	clear	ADJ
ftr-422	831	5	that	that	SCONJ
ftr-422	831	6	in	in	ADP
ftr-422	831	7	such	such	ADJ
ftr-422	831	8	case	case	NOUN
ftr-422	831	9	he	he	PRON
ftr-422	831	10	would	would	AUX
ftr-422	831	11	have	have	AUX
ftr-422	831	12	been	be	AUX
ftr-422	831	13	in	in	ADP
ftr-422	831	14	the	the	DET
ftr-422	831	15	position	position	NOUN
ftr-422	831	16	of	of	ADP
ftr-422	831	17	having	having	AUX
ftr-422	831	18	sold	sell	VERB
ftr-422	831	19	a	a	DET
ftr-422	831	20	portion	portion	NOUN
ftr-422	831	21	of	of	ADP
ftr-422	831	22	his	his	PRON
ftr-422	831	23	rights	right	NOUN
ftr-422	831	24	under	under	ADP
ftr-422	831	25	the	the	DET
ftr-422	831	26	contract	contract	NOUN
ftr-422	831	27	.	.	PUNCT
ftr-422	831	28	.	.	PUNCT
ftr-422	831	29	.	.	PUNCT
ftr-422	832	1	and	and	CCONJ
ftr-422	832	2	are	be	AUX
ftr-422	832	3	not	not	PART
ftr-422	832	4	prepared	prepared	ADJ
ftr-422	832	5	to	to	PART
ftr-422	832	6	hold	hold	VERB
ftr-422	832	7	that	that	SCONJ
ftr-422	832	8	a	a	DET
ftr-422	832	9	given	give	VERB
ftr-422	832	10	transaction	transaction	NOUN
ftr-422	832	11	is	be	AUX
ftr-422	832	12	or	or	CCONJ
ftr-422	832	13	is	be	AUX
ftr-422	832	14	not	not	PART
ftr-422	832	15	a	a	DET
ftr-422	832	16	sale	sale	NOUN
ftr-422	832	17	or	or	CCONJ
ftr-422	832	18	exchange	exchange	NOUN
ftr-422	832	19	from	from	ADP
ftr-422	832	20	day	day	NOUN
ftr-422	832	21	to	to	ADP
ftr-422	832	22	day	day	NOUN
ftr-422	832	23	depending	depend	VERB
ftr-422	832	24	on	on	ADP
ftr-422	832	25	the	the	DET
ftr-422	832	26	vagaries	vagary	NOUN
ftr-422	832	27	of	of	ADP
ftr-422	832	28	the	the	DET
ftr-422	832	29	securities	security	NOUN
ftr-422	832	30	market	market	NOUN
ftr-422	832	31	.	.	PUNCT
ftr-422	832	32	.	.	PUNCT
ftr-422	832	33	.	.	PUNCT
ftr-422	833	1	.	.	PUNCT
ftr-422	834	1	the	the	DET
ftr-422	834	2	transaction	transaction	NOUN
ftr-422	834	3	of	of	ADP
ftr-422	834	4	december	december	PROPN
ftr-422	834	5	1951	1951	NUM
ftr-422	834	6	was	be	AUX
ftr-422	834	7	in	in	ADP
ftr-422	834	8	form	form	NOUN
ftr-422	834	9	and	and	CCONJ
ftr-422	834	10	substance	substance	VERB
ftr-422	834	11	a	a	DET
ftr-422	834	12	transfer	transfer	NOUN
ftr-422	834	13	to	to	ADP
ftr-422	834	14	sutro	sutro	NOUN
ftr-422	834	15	of	of	ADP
ftr-422	834	16	petitioner	petitioner	NOUN
ftr-422	834	17	’s	’s	PART
ftr-422	834	18	rights	right	NOUN
ftr-422	834	19	and	and	CCONJ
ftr-422	834	20	liabilities	liability	NOUN
ftr-422	834	21	under	under	ADP
ftr-422	834	22	the	the	DET
ftr-422	834	23	contract	contract	NOUN
ftr-422	834	24	,	,	PUNCT
ftr-422	834	25	not	not	PART
ftr-422	834	26	a	a	DET
ftr-422	834	27	mere	mere	ADJ
ftr-422	834	28	cancellation	cancellation	NOUN
ftr-422	834	29	or	or	CCONJ
ftr-422	834	30	release	release	NOUN
ftr-422	834	31	from	from	ADP
ftr-422	834	32	liability.189	liability.189	PROPN
ftr-422	834	33	until	until	ADP
ftr-422	834	34	today	today	NOUN
ftr-422	834	35	,	,	PUNCT
ftr-422	834	36	however	however	ADV
ftr-422	834	37	,	,	PUNCT
ftr-422	834	38	stavisky	stavisky	PROPN
ftr-422	834	39	has	have	AUX
ftr-422	834	40	not	not	PART
ftr-422	834	41	been	be	AUX
ftr-422	834	42	applied	apply	VERB
ftr-422	834	43	outside	outside	ADP
ftr-422	834	44	of	of	ADP
ftr-422	834	45	the	the	DET
ftr-422	834	46	“	"	PUNCT
ftr-422	834	47	when	when	SCONJ
ftr-422	834	48	issued	issue	VERB
ftr-422	834	49	”	"	PUNCT
ftr-422	834	50	contracts	contract	NOUN
ftr-422	834	51	context	context	NOUN
ftr-422	834	52	.	.	PUNCT
ftr-422	835	1	in	in	ADP
ftr-422	835	2	bank	bank	PROPN
ftr-422	835	3	one	one	NUM
ftr-422	835	4	,	,	PUNCT
ftr-422	835	5	the	the	DET
ftr-422	835	6	court	court	NOUN
ftr-422	835	7	indicated	indicate	VERB
ftr-422	835	8	that	that	SCONJ
ftr-422	835	9	the190	the190	PROPN
ftr-422	835	10	contract	contract	NOUN
ftr-422	835	11	becomes	become	VERB
ftr-422	835	12	a	a	DET
ftr-422	835	13	liability	liability	NOUN
ftr-422	835	14	when	when	SCONJ
ftr-422	835	15	it	it	PRON
ftr-422	835	16	is	be	AUX
ftr-422	835	17	“	"	PUNCT
ftr-422	835	18	underwater	underwater	ADJ
ftr-422	835	19	.	.	PUNCT
ftr-422	835	20	”	"	PUNCT
ftr-422	836	1	several	several	ADJ
ftr-422	836	2	commentators191	commentators191	PROPN
ftr-422	836	3	have	have	AUX
ftr-422	836	4	expressed	express	VERB
ftr-422	836	5	a	a	DET
ftr-422	836	6	similar	similar	ADJ
ftr-422	836	7	view	view	NOUN
ftr-422	836	8	.	.	PUNCT
ftr-422	837	1	the	the	DET
ftr-422	837	2	tax	tax	NOUN
ftr-422	837	3	court	court	NOUN
ftr-422	837	4	’s	’s	PART
ftr-422	837	5	decision	decision	NOUN
ftr-422	837	6	in	in	ADP
ftr-422	837	7	bank	bank	NOUN
ftr-422	837	8	one	one	NUM
ftr-422	837	9	on	on	ADP
ftr-422	837	10	this192	this192	PROPN
ftr-422	837	11	point	point	NOUN
ftr-422	837	12	is	be	AUX
ftr-422	837	13	consistent	consistent	ADJ
ftr-422	837	14	with	with	ADP
ftr-422	837	15	fundamental	fundamental	ADJ
ftr-422	837	16	accounting	accounting	NOUN
ftr-422	837	17	and	and	CCONJ
ftr-422	837	18	tax	tax	NOUN
ftr-422	837	19	rules	rule	NOUN
ftr-422	837	20	.	.	PUNCT
ftr-422	838	1	accordingly	accordingly	ADV
ftr-422	838	2	,	,	PUNCT
ftr-422	838	3	at	at	ADP
ftr-422	838	4	any	any	DET
ftr-422	838	5	given	give	VERB
ftr-422	838	6	time	time	NOUN
ftr-422	838	7	,	,	PUNCT
ftr-422	838	8	one	one	NUM
ftr-422	838	9	party	party	NOUN
ftr-422	838	10	to	to	ADP
ftr-422	838	11	a	a	DET
ftr-422	838	12	derivative	derivative	ADJ
ftr-422	838	13	transaction	transaction	NOUN
ftr-422	838	14	should	should	AUX
ftr-422	838	15	be	be	AUX
ftr-422	838	16	viewed	view	VERB
ftr-422	838	17	as	as	ADP
ftr-422	838	18	holding	hold	VERB
ftr-422	838	19	an	an	DET
ftr-422	838	20	asset	asset	NOUN
ftr-422	838	21	while	while	SCONJ
ftr-422	838	22	the	the	DET
ftr-422	838	23	counterparty	counterparty	NOUN
ftr-422	838	24	should	should	AUX
ftr-422	838	25	be	be	AUX
ftr-422	838	26	viewed	view	VERB
ftr-422	838	27	as	as	ADP
ftr-422	838	28	owing	owe	VERB
ftr-422	838	29	a	a	DET
ftr-422	838	30	liability	liability	NOUN
ftr-422	838	31	.	.	PUNCT
ftr-422	839	1	for	for	ADP
ftr-422	839	2	gaap	gaap	PROPN
ftr-422	839	3	,	,	PUNCT
ftr-422	839	4	the	the	DET
ftr-422	839	5	answer	answer	NOUN
ftr-422	839	6	is	be	AUX
ftr-422	839	7	certain	certain	ADJ
ftr-422	839	8	.	.	PUNCT
ftr-422	840	1	as	as	SCONJ
ftr-422	840	2	set	set	VERB
ftr-422	840	3	forth	forth	ADV
ftr-422	840	4	above	above	ADV
ftr-422	840	5	,	,	PUNCT
ftr-422	840	6	pursuant	pursuant	ADJ
ftr-422	840	7	to	to	PART
ftr-422	840	8	sfac	sfac	NOUN
ftr-422	840	9	6	6	NUM
ftr-422	840	10	,	,	PUNCT
ftr-422	840	11	an	an	DET
ftr-422	840	12	entity	entity	NOUN
ftr-422	840	13	’s	’s	PART
ftr-422	840	14	“	"	PUNCT
ftr-422	840	15	liabilities	liability	NOUN
ftr-422	840	16	”	"	PUNCT
ftr-422	840	17	constitute	constitute	VERB
ftr-422	840	18	“	"	PUNCT
ftr-422	840	19	probable	probable	ADJ
ftr-422	840	20	future	future	ADJ
ftr-422	840	21	sacrifices	sacrifice	NOUN
ftr-422	840	22	of	of	ADP
ftr-422	840	23	economic	economic	ADJ
ftr-422	840	24	benefits	benefit	NOUN
ftr-422	840	25	.	.	PUNCT
ftr-422	840	26	.	.	PUNCT
ftr-422	840	27	.	.	PUNCT
ftr-422	841	1	to	to	PART
ftr-422	841	2	transfer	transfer	VERB
ftr-422	841	3	assets	asset	NOUN
ftr-422	841	4	or	or	CCONJ
ftr-422	841	5	provide	provide	VERB
ftr-422	841	6	services	service	NOUN
ftr-422	841	7	to	to	ADP
ftr-422	841	8	other	other	ADJ
ftr-422	841	9	entities	entity	NOUN
ftr-422	841	10	in	in	ADP
ftr-422	841	11	the	the	DET
ftr-422	841	12	future	future	ADJ
ftr-422	841	13	188	188	NUM
ftr-422	841	14	.	.	PUNCT
ftr-422	842	1	34	34	NUM
ftr-422	842	2	t.c	t.c	PROPN
ftr-422	842	3	.	.	PROPN
ftr-422	842	4	140	140	NUM
ftr-422	842	5	(	(	PUNCT
ftr-422	842	6	1960	1960	NUM
ftr-422	842	7	)	)	PUNCT
ftr-422	842	8	,	,	PUNCT
ftr-422	842	9	aff’d	aff’d	VERB
ftr-422	842	10	,	,	PUNCT
ftr-422	842	11	291	291	NUM
ftr-422	842	12	f.2d	f.2d	NOUN
ftr-422	842	13	48	48	NUM
ftr-422	842	14	(	(	PUNCT
ftr-422	842	15	2d	2d	NUM
ftr-422	842	16	cir	cir	NOUN
ftr-422	842	17	.	.	PUNCT
ftr-422	842	18	1961	1961	NUM
ftr-422	842	19	)	)	PUNCT
ftr-422	842	20	.	.	PUNCT
ftr-422	843	1	189	189	NUM
ftr-422	843	2	.	.	PUNCT
ftr-422	844	1	i	i	PRON
ftr-422	844	2	d.	d.	PROPN
ftr-422	844	3	at	at	ADP
ftr-422	844	4	142	142	NUM
ftr-422	844	5	-	-	SYM
ftr-422	844	6	43	43	NUM
ftr-422	844	7	.	.	PUNCT
ftr-422	845	1	see	see	VERB
ftr-422	845	2	also	also	ADV
ftr-422	845	3	,	,	PUNCT
ftr-422	845	4	gen	gen	PROPN
ftr-422	845	5	.	.	PROPN
ftr-422	845	6	couns	couns	PROPN
ftr-422	845	7	.	.	PUNCT
ftr-422	846	1	mem	mem	PROPN
ftr-422	846	2	.	.	PUNCT
ftr-422	847	1	35,475	35,475	NUM
ftr-422	847	2	(	(	PUNCT
ftr-422	847	3	sept	sept	PROPN
ftr-422	847	4	.	.	PROPN
ftr-422	847	5	11	11	NUM
ftr-422	847	6	,	,	PUNCT
ftr-422	847	7	1973	1973	NUM
ftr-422	847	8	)	)	PUNCT
ftr-422	847	9	(	(	PUNCT
ftr-422	847	10	“	"	PUNCT
ftr-422	847	11	the	the	DET
ftr-422	847	12	mere	mere	ADJ
ftr-422	847	13	fact	fact	NOUN
ftr-422	847	14	that	that	SCONJ
ftr-422	847	15	the	the	DET
ftr-422	847	16	obligations	obligation	NOUN
ftr-422	847	17	outweighed	outweigh	VERB
ftr-422	847	18	the	the	DET
ftr-422	847	19	rights	right	NOUN
ftr-422	847	20	thereunder	thereunder	NOUN
ftr-422	847	21	in	in	ADP
ftr-422	847	22	terms	term	NOUN
ftr-422	847	23	of	of	ADP
ftr-422	847	24	comparative	comparative	ADJ
ftr-422	847	25	values	value	NOUN
ftr-422	847	26	does	do	AUX
ftr-422	847	27	not	not	PART
ftr-422	847	28	prevent	prevent	VERB
ftr-422	847	29	the	the	DET
ftr-422	847	30	transaction	transaction	NOUN
ftr-422	847	31	from	from	ADP
ftr-422	847	32	constituting	constitute	VERB
ftr-422	847	33	a	a	DET
ftr-422	847	34	sale	sale	NOUN
ftr-422	847	35	or	or	CCONJ
ftr-422	847	36	exchange	exchange	NOUN
ftr-422	847	37	.	.	PUNCT
ftr-422	847	38	”	"	PUNCT
ftr-422	847	39	)	)	PUNCT
ftr-422	847	40	(	(	PUNCT
ftr-422	847	41	citing	cite	VERB
ftr-422	847	42	stavisky	stavisky	NOUN
ftr-422	847	43	)	)	PUNCT
ftr-422	847	44	.	.	PUNCT
ftr-422	848	1	190	190	NUM
ftr-422	848	2	.	.	PUNCT
ftr-422	849	1	see	see	VERB
ftr-422	849	2	kirk	kirk	PROPN
ftr-422	849	3	van	van	PROPN
ftr-422	849	4	brunt	brunt	PROPN
ftr-422	849	5	,	,	PUNCT
ftr-422	849	6	tax	tax	NOUN
ftr-422	849	7	aspects	aspect	NOUN
ftr-422	849	8	of	of	ADP
ftr-422	849	9	remic	remic	ADJ
ftr-422	849	10	residual	residual	ADJ
ftr-422	849	11	interests	interest	NOUN
ftr-422	849	12	,	,	PUNCT
ftr-422	849	13	2	2	NUM
ftr-422	849	14	fla	fla	NOUN
ftr-422	849	15	.	.	PUNCT
ftr-422	850	1	tax	tax	PROPN
ftr-422	850	2	rev	rev	PROPN
ftr-422	850	3	.	.	PROPN
ftr-422	850	4	149	149	NUM
ftr-422	850	5	,	,	PUNCT
ftr-422	850	6	207	207	NUM
ftr-422	850	7	(	(	PUNCT
ftr-422	850	8	1994	1994	NUM
ftr-422	850	9	)	)	PUNCT
ftr-422	850	10	,	,	PUNCT
ftr-422	850	11	note	note	VERB
ftr-422	850	12	193	193	NUM
ftr-422	850	13	,	,	PUNCT
ftr-422	850	14	citing	cite	VERB
ftr-422	850	15	the	the	DET
ftr-422	850	16	new	new	PROPN
ftr-422	850	17	york	york	PROPN
ftr-422	850	18	state	state	PROPN
ftr-422	850	19	bar	bar	PROPN
ftr-422	850	20	ass’n	ass’n	NOUN
ftr-422	850	21	,	,	PUNCT
ftr-422	850	22	tax	tax	NOUN
ftr-422	850	23	section	section	NOUN
ftr-422	850	24	,	,	PUNCT
ftr-422	850	25	comm	comm	NOUN
ftr-422	850	26	.	.	PUNCT
ftr-422	851	1	on	on	ADP
ftr-422	851	2	financial	financial	ADJ
ftr-422	851	3	instruments	instrument	NOUN
ftr-422	851	4	,	,	PUNCT
ftr-422	851	5	report	report	VERB
ftr-422	851	6	on	on	ADP
ftr-422	851	7	proposed	propose	VERB
ftr-422	851	8	regulations	regulation	NOUN
ftr-422	851	9	on	on	ADP
ftr-422	851	10	methods	method	NOUN
ftr-422	851	11	of	of	ADP
ftr-422	851	12	accounting	account	VERB
ftr-422	851	13	for	for	ADP
ftr-422	851	14	notional	notional	ADJ
ftr-422	851	15	principal	principal	ADJ
ftr-422	851	16	contracts	contract	NOUN
ftr-422	851	17	(	(	PUNCT
ftr-422	851	18	jan	jan	PROPN
ftr-422	851	19	.	.	PROPN
ftr-422	851	20	6	6	NUM
ftr-422	851	21	,	,	PUNCT
ftr-422	851	22	1992	1992	NUM
ftr-422	851	23	)	)	PUNCT
ftr-422	851	24	,	,	PUNCT
ftr-422	851	25	reprinted	reprint	VERB
ftr-422	851	26	in	in	ADP
ftr-422	851	27	24	24	NUM
ftr-422	851	28	highlights	highlight	NOUN
ftr-422	851	29	&	&	CCONJ
ftr-422	851	30	documents	document	NOUN
ftr-422	851	31	633	633	NUM
ftr-422	851	32	,	,	PUNCT
ftr-422	851	33	656	656	NUM
ftr-422	851	34	n.84	n.84	X
ftr-422	851	35	(	(	PUNCT
ftr-422	851	36	jan	jan	PROPN
ftr-422	851	37	.	.	PROPN
ftr-422	851	38	16	16	NUM
ftr-422	851	39	,	,	PUNCT
ftr-422	851	40	1992	1992	NUM
ftr-422	851	41	)	)	PUNCT
ftr-422	851	42	.	.	PUNCT
ftr-422	852	1	191	191	X
ftr-422	852	2	.	.	X
ftr-422	853	1	bank	bank	NOUN
ftr-422	853	2	one	one	NUM
ftr-422	853	3	,	,	PUNCT
ftr-422	853	4	120	120	NUM
ftr-422	853	5	tc	tc	NOUN
ftr-422	853	6	at	at	ADP
ftr-422	853	7	217	217	NUM
ftr-422	853	8	.	.	PUNCT
ftr-422	853	9	192	192	NUM
ftr-422	853	10	.	.	PUNCT
ftr-422	854	1	see	see	VERB
ftr-422	854	2	garlock	garlock	PROPN
ftr-422	854	3	(	(	PUNCT
ftr-422	854	4	2004	2004	NUM
ftr-422	854	5	)	)	PUNCT
ftr-422	854	6	,	,	PUNCT
ftr-422	854	7	supra	supra	PROPN
ftr-422	854	8	note	note	PROPN
ftr-422	854	9	27	27	NUM
ftr-422	854	10	,	,	PUNCT
ftr-422	854	11	at	at	ADP
ftr-422	854	12	1518	1518	NUM
ftr-422	854	13	-	-	SYM
ftr-422	854	14	1519	1519	NUM
ftr-422	854	15	,	,	PUNCT
ftr-422	854	16	note	note	VERB
ftr-422	854	17	24	24	NUM
ftr-422	854	18	.	.	PUNCT
ftr-422	855	1	see	see	VERB
ftr-422	855	2	also	also	ADV
ftr-422	855	3	aba	aba	PROPN
ftr-422	855	4	tax	tax	NOUN
ftr-422	855	5	section	section	NOUN
ftr-422	855	6	members	member	NOUN
ftr-422	855	7	comment	comment	VERB
ftr-422	855	8	on	on	ADP
ftr-422	855	9	hedging	hedging	NOUN
ftr-422	855	10	regulations	regulation	NOUN
ftr-422	855	11	,	,	PUNCT
ftr-422	855	12	94	94	NUM
ftr-422	855	13	tnt	tnt	PROPN
ftr-422	855	14	66	66	NUM
ftr-422	855	15	-	-	SYM
ftr-422	855	16	19	19	NUM
ftr-422	855	17	(	(	PUNCT
ftr-422	855	18	february	february	PROPN
ftr-422	855	19	10	10	NUM
ftr-422	855	20	,	,	PUNCT
ftr-422	855	21	1994	1994	NUM
ftr-422	855	22	)	)	PUNCT
ftr-422	855	23	text	text	NOUN
ftr-422	855	24	accompanying	accompany	VERB
ftr-422	855	25	note	note	NOUN
ftr-422	855	26	57	57	NUM
ftr-422	855	27	;	;	PUNCT
ftr-422	855	28	edward	edward	PROPN
ftr-422	855	29	d.	d.	PROPN
ftr-422	855	30	kleinbard	kleinbard	PROPN
ftr-422	855	31	and	and	CCONJ
ftr-422	855	32	suzanne	suzanne	PROPN
ftr-422	855	33	f.	f.	PROPN
ftr-422	855	34	greenberg	greenberg	PROPN
ftr-422	855	35	,	,	PUNCT
ftr-422	855	36	business	business	NOUN
ftr-422	855	37	hedges	hedge	NOUN
ftr-422	855	38	after	after	SCONJ
ftr-422	855	39	arkansas	arkansas	PROPN
ftr-422	855	40	best	well	ADV
ftr-422	855	41	,	,	PUNCT
ftr-422	855	42	43	43	NUM
ftr-422	855	43	tax	tax	NOUN
ftr-422	855	44	l.	l.	PROPN
ftr-422	855	45	rev	rev	PROPN
ftr-422	855	46	.	.	PROPN
ftr-422	855	47	393	393	NUM
ftr-422	855	48	(	(	PUNCT
ftr-422	855	49	spring	spring	NOUN
ftr-422	855	50	,	,	PUNCT
ftr-422	855	51	1988	1988	NUM
ftr-422	855	52	)	)	PUNCT
ftr-422	855	53	,	,	PUNCT
ftr-422	855	54	note	note	VERB
ftr-422	855	55	139	139	NUM
ftr-422	855	56	.	.	PUNCT
ftr-422	856	1	2004	2004	NUM
ftr-422	856	2	]	]	PUNCT
ftr-422	856	3	book	book	NOUN
ftr-422	856	4	tax	tax	NOUN
ftr-422	856	5	conformity	conformity	NOUN
ftr-422	856	6	for	for	ADP
ftr-422	856	7	financial	financial	ADJ
ftr-422	856	8	instruments	instrument	NOUN
ftr-422	856	9	715	715	NUM
ftr-422	856	10	as	as	ADP
ftr-422	856	11	a	a	DET
ftr-422	856	12	result	result	NOUN
ftr-422	856	13	of	of	ADP
ftr-422	856	14	past	past	ADJ
ftr-422	856	15	transactions	transaction	NOUN
ftr-422	856	16	or	or	CCONJ
ftr-422	856	17	events	event	NOUN
ftr-422	856	18	,	,	PUNCT
ftr-422	856	19	”	"	PUNCT
ftr-422	856	20	while	while	SCONJ
ftr-422	856	21	its	its	PRON
ftr-422	856	22	“	"	PUNCT
ftr-422	856	23	assets	asset	NOUN
ftr-422	856	24	”	"	PUNCT
ftr-422	856	25	constitute	constitute	VERB
ftr-422	856	26	“	"	PUNCT
ftr-422	856	27	probable	probable	ADJ
ftr-422	856	28	future	future	ADJ
ftr-422	856	29	economic	economic	ADJ
ftr-422	856	30	benefits	benefit	NOUN
ftr-422	856	31	obtained	obtain	VERB
ftr-422	856	32	or	or	CCONJ
ftr-422	856	33	controlled	control	VERB
ftr-422	856	34	by	by	ADP
ftr-422	856	35	a	a	DET
ftr-422	856	36	particular	particular	ADJ
ftr-422	856	37	entity	entity	NOUN
ftr-422	856	38	as	as	ADP
ftr-422	856	39	a	a	DET
ftr-422	856	40	result	result	NOUN
ftr-422	856	41	of	of	ADP
ftr-422	856	42	past	past	ADJ
ftr-422	856	43	transactions	transaction	NOUN
ftr-422	856	44	or	or	CCONJ
ftr-422	856	45	events	event	NOUN
ftr-422	856	46	.	.	PUNCT
ftr-422	856	47	”	"	PUNCT
ftr-422	857	1	accordingly	accordingly	ADV
ftr-422	857	2	,	,	PUNCT
ftr-422	857	3	if	if	SCONJ
ftr-422	857	4	at	at	ADP
ftr-422	857	5	a	a	DET
ftr-422	857	6	given	give	VERB
ftr-422	857	7	point	point	NOUN
ftr-422	857	8	in	in	ADP
ftr-422	857	9	time	time	NOUN
ftr-422	857	10	,	,	PUNCT
ftr-422	857	11	an	an	DET
ftr-422	857	12	entity	entity	NOUN
ftr-422	857	13	holds	hold	VERB
ftr-422	857	14	a	a	DET
ftr-422	857	15	position	position	NOUN
ftr-422	857	16	the	the	DET
ftr-422	857	17	expected	expect	VERB
ftr-422	857	18	cash	cash	NOUN
ftr-422	857	19	flows	flow	NOUN
ftr-422	857	20	from	from	ADP
ftr-422	857	21	which	which	PRON
ftr-422	857	22	exceed	exceed	VERB
ftr-422	857	23	its	its	PRON
ftr-422	857	24	carrying	carrying	NOUN
ftr-422	857	25	costs	cost	NOUN
ftr-422	857	26	,	,	PUNCT
ftr-422	857	27	such	such	DET
ftr-422	857	28	an	an	DET
ftr-422	857	29	entity	entity	NOUN
ftr-422	857	30	holds	hold	VERB
ftr-422	857	31	an	an	DET
ftr-422	857	32	“	"	PUNCT
ftr-422	857	33	asset	asset	NOUN
ftr-422	857	34	.	.	PUNCT
ftr-422	857	35	”	"	PUNCT
ftr-422	858	1	by	by	ADP
ftr-422	858	2	contrast	contrast	NOUN
ftr-422	858	3	,	,	PUNCT
ftr-422	858	4	if	if	SCONJ
ftr-422	858	5	the	the	DET
ftr-422	858	6	contract	contract	NOUN
ftr-422	858	7	’s	’s	PART
ftr-422	858	8	carrying	carry	VERB
ftr-422	858	9	cost	cost	NOUN
ftr-422	858	10	exceeds	exceed	VERB
ftr-422	858	11	the	the	DET
ftr-422	858	12	expected	expect	VERB
ftr-422	858	13	cash	cash	NOUN
ftr-422	858	14	flows	flow	NOUN
ftr-422	858	15	from	from	ADP
ftr-422	858	16	the	the	DET
ftr-422	858	17	contract	contract	NOUN
ftr-422	858	18	,	,	PUNCT
ftr-422	858	19	the	the	DET
ftr-422	858	20	holder	holder	NOUN
ftr-422	858	21	should	should	AUX
ftr-422	858	22	be	be	AUX
ftr-422	858	23	viewed	view	VERB
ftr-422	858	24	as	as	ADP
ftr-422	858	25	owing	owe	VERB
ftr-422	858	26	a	a	DET
ftr-422	858	27	liability	liability	NOUN
ftr-422	858	28	.	.	PUNCT
ftr-422	859	1	pursuant	pursuant	ADJ
ftr-422	859	2	to	to	ADP
ftr-422	859	3	fas	fas	PROPN
ftr-422	859	4	133	133	NUM
ftr-422	859	5	,	,	PUNCT
ftr-422	859	6	derivatives	derivative	NOUN
ftr-422	859	7	represent	represent	VERB
ftr-422	859	8	rights	right	NOUN
ftr-422	859	9	or	or	CCONJ
ftr-422	859	10	obligations	obligation	NOUN
ftr-422	859	11	that	that	PRON
ftr-422	859	12	meet	meet	VERB
ftr-422	859	13	the	the	DET
ftr-422	859	14	definition	definition	NOUN
ftr-422	859	15	of	of	ADP
ftr-422	859	16	“	"	PUNCT
ftr-422	859	17	assets	asset	NOUN
ftr-422	859	18	”	"	PUNCT
ftr-422	859	19	(	(	PUNCT
ftr-422	859	20	future	future	ADJ
ftr-422	859	21	cash	cash	NOUN
ftr-422	859	22	inflows	inflow	NOUN
ftr-422	859	23	due	due	ADJ
ftr-422	859	24	from	from	ADP
ftr-422	859	25	another	another	DET
ftr-422	859	26	party	party	NOUN
ftr-422	859	27	)	)	PUNCT
ftr-422	859	28	or	or	CCONJ
ftr-422	859	29	“	"	PUNCT
ftr-422	859	30	liabilities”(future	liabilities”(future	VERB
ftr-422	859	31	cash	cash	NOUN
ftr-422	859	32	outflows	outflow	NOUN
ftr-422	859	33	owed	owe	VERB
ftr-422	859	34	to	to	ADP
ftr-422	859	35	another	another	DET
ftr-422	859	36	party	party	NOUN
ftr-422	859	37	)	)	PUNCT
ftr-422	859	38	and	and	CCONJ
ftr-422	859	39	should	should	AUX
ftr-422	859	40	be	be	AUX
ftr-422	859	41	reported	report	VERB
ftr-422	859	42	in	in	ADP
ftr-422	859	43	the	the	DET
ftr-422	859	44	financial	financial	ADJ
ftr-422	859	45	statement	statement	NOUN
ftr-422	859	46	as	as	ADP
ftr-422	859	47	either	either	CCONJ
ftr-422	859	48	assets	asset	NOUN
ftr-422	859	49	or	or	CCONJ
ftr-422	859	50	liabilities.193	liabilities.193	NOUN
ftr-422	859	51	thus	thus	ADV
ftr-422	859	52	,	,	PUNCT
ftr-422	859	53	an	an	DET
ftr-422	859	54	“	"	PUNCT
ftr-422	859	55	underwater	underwater	NOUN
ftr-422	859	56	”	"	PUNCT
ftr-422	859	57	derivative	derivative	ADJ
ftr-422	859	58	contract	contract	NOUN
ftr-422	859	59	constitutes	constitute	VERB
ftr-422	859	60	a	a	DET
ftr-422	859	61	liability	liability	NOUN
ftr-422	859	62	for	for	ADP
ftr-422	859	63	accounting	accounting	NOUN
ftr-422	859	64	purposes	purpose	NOUN
ftr-422	859	65	,	,	PUNCT
ftr-422	859	66	while	while	SCONJ
ftr-422	859	67	an	an	DET
ftr-422	859	68	“	"	PUNCT
ftr-422	859	69	overwater	overwater	NOUN
ftr-422	859	70	”	"	PUNCT
ftr-422	859	71	contract	contract	NOUN
ftr-422	859	72	constitutes	constitute	VERB
ftr-422	859	73	an	an	DET
ftr-422	859	74	asset	asset	NOUN
ftr-422	859	75	.	.	PUNCT
ftr-422	860	1	as	as	SCONJ
ftr-422	860	2	i	i	PRON
ftr-422	860	3	suggest194	suggest194	PROPN
ftr-422	860	4	below	below	ADV
ftr-422	860	5	,	,	PUNCT
ftr-422	860	6	both	both	DET
ftr-422	860	7	liabilities	liability	NOUN
ftr-422	860	8	and	and	CCONJ
ftr-422	860	9	assets	asset	NOUN
ftr-422	860	10	will	will	AUX
ftr-422	860	11	be	be	AUX
ftr-422	860	12	marked	mark	VERB
ftr-422	860	13	-	-	PUNCT
ftr-422	860	14	to	to	ADP
ftr-422	860	15	-	-	PUNCT
ftr-422	860	16	market	market	NOUN
ftr-422	860	17	for	for	ADP
ftr-422	860	18	tax	tax	NOUN
ftr-422	860	19	purposes	purpose	NOUN
ftr-422	860	20	,	,	PUNCT
ftr-422	860	21	in	in	ADP
ftr-422	860	22	accordance	accordance	NOUN
ftr-422	860	23	with	with	ADP
ftr-422	860	24	fas	fas	PROPN
ftr-422	860	25	133	133	NUM
ftr-422	860	26	.	.	PUNCT
ftr-422	861	1	3	3	NUM
ftr-422	861	2	.	.	X
ftr-422	861	3	conclusions	conclusion	NOUN
ftr-422	861	4	as	as	SCONJ
ftr-422	861	5	summarized	summarize	VERB
ftr-422	861	6	below	below	ADP
ftr-422	861	7	in	in	ADP
ftr-422	861	8	table	table	NOUN
ftr-422	861	9	ii	ii	PROPN
ftr-422	861	10	,	,	PUNCT
ftr-422	861	11	for	for	ADP
ftr-422	861	12	both	both	CCONJ
ftr-422	861	13	tax	tax	NOUN
ftr-422	861	14	and	and	CCONJ
ftr-422	861	15	financial	financial	ADJ
ftr-422	861	16	accounting	accounting	NOUN
ftr-422	861	17	purposes	purpose	NOUN
ftr-422	861	18	,	,	PUNCT
ftr-422	861	19	financial	financial	ADJ
ftr-422	861	20	instruments	instrument	NOUN
ftr-422	861	21	should	should	AUX
ftr-422	861	22	be	be	AUX
ftr-422	861	23	classified	classify	VERB
ftr-422	861	24	as	as	SCONJ
ftr-422	861	25	follows	follow	VERB
ftr-422	861	26	:	:	PUNCT
ftr-422	861	27	table	table	NOUN
ftr-422	861	28	ii	ii	NOUN
ftr-422	861	29	assets	asset	NOUN
ftr-422	861	30	liabilities	liability	NOUN
ftr-422	861	31	equity	equity	NOUN
ftr-422	861	32	holder	holder	NOUN
ftr-422	861	33	of	of	ADP
ftr-422	861	34	a	a	DET
ftr-422	861	35	debt	debt	NOUN
ftr-422	861	36	instrument	instrument	NOUN
ftr-422	861	37	issuer	issuer	NOUN
ftr-422	861	38	of	of	ADP
ftr-422	861	39	a	a	DET
ftr-422	861	40	debt	debt	NOUN
ftr-422	861	41	instrument	instrument	NOUN
ftr-422	861	42	holder	holder	NOUN
ftr-422	861	43	of	of	ADP
ftr-422	861	44	an	an	DET
ftr-422	861	45	equity	equity	NOUN
ftr-422	861	46	interest	interest	NOUN
ftr-422	861	47	issuer	issuer	NOUN
ftr-422	861	48	of	of	ADP
ftr-422	861	49	an	an	DET
ftr-422	861	50	equity	equity	NOUN
ftr-422	861	51	security	security	NOUN
ftr-422	861	52	holder	holder	NOUN
ftr-422	861	53	of	of	ADP
ftr-422	861	54	a	a	DET
ftr-422	861	55	position	position	NOUN
ftr-422	861	56	in	in	ADP
ftr-422	861	57	a	a	DET
ftr-422	861	58	derivative	derivative	NOUN
ftr-422	861	59	with	with	ADP
ftr-422	861	60	a	a	DET
ftr-422	861	61	positive	positive	ADJ
ftr-422	861	62	value	value	NOUN
ftr-422	861	63	holder	holder	NOUN
ftr-422	861	64	of	of	ADP
ftr-422	861	65	an	an	DET
ftr-422	861	66	“	"	PUNCT
ftr-422	861	67	underwater	underwater	NOUN
ftr-422	861	68	”	"	PUNCT
ftr-422	861	69	position	position	NOUN
ftr-422	861	70	in	in	ADP
ftr-422	861	71	a	a	DET
ftr-422	861	72	derivative	derivative	NOUN
ftr-422	861	73	with	with	ADP
ftr-422	861	74	respect	respect	NOUN
ftr-422	861	75	to	to	ADP
ftr-422	861	76	the	the	DET
ftr-422	861	77	debt	debt	NOUN
ftr-422	861	78	/	/	SYM
ftr-422	861	79	equity	equity	NOUN
ftr-422	861	80	distinction	distinction	NOUN
ftr-422	861	81	,	,	PUNCT
ftr-422	861	82	i	i	PRON
ftr-422	861	83	do	do	AUX
ftr-422	861	84	not	not	PART
ftr-422	861	85	expect	expect	VERB
ftr-422	861	86	that	that	SCONJ
ftr-422	861	87	fasb	fasb	NOUN
ftr-422	861	88	will	will	AUX
ftr-422	861	89	set	set	VERB
ftr-422	861	90	forth	forth	ADP
ftr-422	861	91	debt	debt	NOUN
ftr-422	861	92	/	/	SYM
ftr-422	861	93	equity	equity	NOUN
ftr-422	861	94	guidance	guidance	NOUN
ftr-422	861	95	in	in	ADP
ftr-422	861	96	the	the	DET
ftr-422	861	97	near	near	ADJ
ftr-422	861	98	future	future	NOUN
ftr-422	861	99	.	.	PUNCT
ftr-422	862	1	in	in	ADP
ftr-422	862	2	addition	addition	NOUN
ftr-422	862	3	,	,	PUNCT
ftr-422	862	4	a	a	DET
ftr-422	862	5	statutory	statutory	ADJ
ftr-422	862	6	set	set	NOUN
ftr-422	862	7	193	193	NUM
ftr-422	862	8	.	.	PUNCT
ftr-422	863	1	fas	fas	NOUN
ftr-422	863	2	133	133	NUM
ftr-422	863	3	,	,	PUNCT
ftr-422	863	4	supra	supra	PROPN
ftr-422	863	5	note	note	PROPN
ftr-422	863	6	18	18	NUM
ftr-422	863	7	,	,	PUNCT
ftr-422	863	8	¶	¶	NOUN
ftr-422	863	9	3	3	NUM
ftr-422	863	10	.	.	PROPN
ftr-422	863	11	194	194	NUM
ftr-422	863	12	.	.	PUNCT
ftr-422	864	1	i	i	PRON
ftr-422	864	2	d.	d.	PROPN
ftr-422	864	3	716	716	NUM
ftr-422	864	4	florida	florida	PROPN
ftr-422	864	5	tax	tax	NOUN
ftr-422	864	6	review	review	NOUN
ftr-422	864	7	[	[	X
ftr-422	864	8	vol.6:7	vol.6:7	NOUN
ftr-422	864	9	of	of	ADP
ftr-422	864	10	debt	debt	NOUN
ftr-422	864	11	/	/	SYM
ftr-422	864	12	equity	equity	NOUN
ftr-422	864	13	classification	classification	NOUN
ftr-422	864	14	rules	rule	NOUN
ftr-422	864	15	is	be	AUX
ftr-422	864	16	not	not	PART
ftr-422	864	17	expected	expect	VERB
ftr-422	864	18	in	in	ADP
ftr-422	864	19	u.s	u.s	PROPN
ftr-422	864	20	.	.	PROPN
ftr-422	864	21	tax	tax	NOUN
ftr-422	864	22	law	law	NOUN
ftr-422	864	23	.	.	PUNCT
ftr-422	865	1	fasb	fasb	PROPN
ftr-422	865	2	and195	and195	PROPN
ftr-422	865	3	treasury	treasury	PROPN
ftr-422	865	4	should	should	AUX
ftr-422	865	5	work	work	VERB
ftr-422	865	6	together	together	ADV
ftr-422	865	7	to	to	PART
ftr-422	865	8	issue	issue	VERB
ftr-422	865	9	such	such	ADJ
ftr-422	865	10	guidance	guidance	NOUN
ftr-422	865	11	and	and	CCONJ
ftr-422	865	12	conform	conform	VERB
ftr-422	865	13	the	the	DET
ftr-422	865	14	rules	rule	NOUN
ftr-422	865	15	.	.	PUNCT
ftr-422	866	1	d.	d.	PROPN
ftr-422	866	2	timing	time	VERB
ftr-422	866	3	a	a	DET
ftr-422	866	4	tax	tax	NOUN
ftr-422	866	5	accounting	accounting	NOUN
ftr-422	866	6	method	method	NOUN
ftr-422	866	7	is	be	AUX
ftr-422	866	8	any	any	DET
ftr-422	866	9	method	method	NOUN
ftr-422	866	10	or	or	CCONJ
ftr-422	866	11	practice	practice	NOUN
ftr-422	866	12	that	that	PRON
ftr-422	866	13	affects	affect	VERB
ftr-422	866	14	the	the	DET
ftr-422	866	15	timing	timing	NOUN
ftr-422	866	16	of	of	ADP
ftr-422	866	17	recognition	recognition	NOUN
ftr-422	866	18	of	of	ADP
ftr-422	866	19	income	income	NOUN
ftr-422	866	20	and	and	CCONJ
ftr-422	866	21	deductions	deduction	NOUN
ftr-422	866	22	.	.	PUNCT
ftr-422	867	1	generally	generally	ADV
ftr-422	867	2	,	,	PUNCT
ftr-422	867	3	a	a	DET
ftr-422	867	4	taxpayer	taxpayer	NOUN
ftr-422	867	5	can	can	AUX
ftr-422	867	6	utilize	utilize	VERB
ftr-422	867	7	one	one	NUM
ftr-422	867	8	of	of	ADP
ftr-422	867	9	the	the	DET
ftr-422	867	10	following	follow	VERB
ftr-422	867	11	accounting	accounting	NOUN
ftr-422	867	12	methods	method	NOUN
ftr-422	867	13	for	for	ADP
ftr-422	867	14	tax	tax	NOUN
ftr-422	867	15	purposes	purpose	NOUN
ftr-422	867	16	:	:	PUNCT
ftr-422	867	17	(	(	PUNCT
ftr-422	867	18	i	i	NOUN
ftr-422	867	19	)	)	PUNCT
ftr-422	867	20	cash	cash	NOUN
ftr-422	867	21	method	method	NOUN
ftr-422	867	22	;	;	PUNCT
ftr-422	867	23	(	(	PUNCT
ftr-422	867	24	ii	ii	NOUN
ftr-422	867	25	)	)	PUNCT
ftr-422	867	26	accrual	accrual	ADJ
ftr-422	867	27	method	method	NOUN
ftr-422	867	28	;	;	PUNCT
ftr-422	867	29	or	or	CCONJ
ftr-422	867	30	(	(	PUNCT
ftr-422	867	31	iii	iii	X
ftr-422	867	32	)	)	PUNCT
ftr-422	867	33	special	special	ADJ
ftr-422	867	34	methods	method	NOUN
ftr-422	867	35	such	such	ADJ
ftr-422	867	36	as	as	ADP
ftr-422	867	37	original	original	ADJ
ftr-422	867	38	issue	issue	NOUN
ftr-422	867	39	discount	discount	NOUN
ftr-422	867	40	,	,	PUNCT
ftr-422	867	41	notional	notional	ADJ
ftr-422	867	42	principal	principal	ADJ
ftr-422	867	43	contracts	contract	NOUN
ftr-422	867	44	,	,	PUNCT
ftr-422	867	45	contingent	contingent	ADJ
ftr-422	867	46	payment	payment	NOUN
ftr-422	867	47	debt	debt	NOUN
ftr-422	867	48	instruments	instrument	NOUN
ftr-422	867	49	and	and	CCONJ
ftr-422	867	50	mark	mark	NOUN
ftr-422	867	51	-	-	PUNCT
ftr-422	867	52	to	to	ADP
ftr-422	867	53	-	-	PUNCT
ftr-422	867	54	market	market	NOUN
ftr-422	867	55	.	.	PUNCT
ftr-422	868	1	as	as	ADP
ftr-422	868	2	of	of	ADP
ftr-422	868	3	today	today	NOUN
ftr-422	868	4	,	,	PUNCT
ftr-422	868	5	recognition	recognition	NOUN
ftr-422	868	6	of	of	ADP
ftr-422	868	7	income	income	NOUN
ftr-422	868	8	and	and	CCONJ
ftr-422	868	9	expenses	expense	NOUN
ftr-422	868	10	on	on	ADP
ftr-422	868	11	financial196	financial196	PROPN
ftr-422	868	12	instruments	instrument	NOUN
ftr-422	868	13	may	may	AUX
ftr-422	868	14	be	be	AUX
ftr-422	868	15	different	different	ADJ
ftr-422	868	16	for	for	ADP
ftr-422	868	17	book	book	NOUN
ftr-422	868	18	and	and	CCONJ
ftr-422	868	19	tax	tax	NOUN
ftr-422	868	20	purposes	purpose	NOUN
ftr-422	868	21	.	.	PUNCT
ftr-422	869	1	for	for	ADP
ftr-422	869	2	example	example	NOUN
ftr-422	869	3	,	,	PUNCT
ftr-422	869	4	a	a	DET
ftr-422	869	5	taxpayer	taxpayer	NOUN
ftr-422	869	6	may	may	AUX
ftr-422	869	7	be	be	AUX
ftr-422	869	8	required	require	VERB
ftr-422	869	9	to	to	PART
ftr-422	869	10	mark	mark	VERB
ftr-422	869	11	some	some	DET
ftr-422	869	12	instruments	instrument	NOUN
ftr-422	869	13	to	to	PART
ftr-422	869	14	market	market	VERB
ftr-422	869	15	for	for	ADP
ftr-422	869	16	tax	tax	NOUN
ftr-422	869	17	purposes	purpose	NOUN
ftr-422	869	18	but	but	CCONJ
ftr-422	869	19	not	not	PART
ftr-422	869	20	for	for	ADP
ftr-422	869	21	book	book	NOUN
ftr-422	869	22	purposes	purpose	NOUN
ftr-422	869	23	and	and	CCONJ
ftr-422	869	24	vice	vice	NOUN
ftr-422	869	25	versa.197	versa.197	PROPN
ftr-422	869	26	1	1	NUM
ftr-422	869	27	.	.	PUNCT
ftr-422	870	1	cash	cash	NOUN
ftr-422	870	2	and	and	CCONJ
ftr-422	870	3	accrual	accrual	ADJ
ftr-422	870	4	accounting	accounting	NOUN
ftr-422	870	5	method	method	NOUN
ftr-422	870	6	under	under	ADP
ftr-422	870	7	the	the	DET
ftr-422	870	8	accrual	accrual	ADJ
ftr-422	870	9	accounting	accounting	NOUN
ftr-422	870	10	method	method	NOUN
ftr-422	870	11	,	,	PUNCT
ftr-422	870	12	a	a	DET
ftr-422	870	13	reporting	reporting	NOUN
ftr-422	870	14	entity	entity	NOUN
ftr-422	870	15	must	must	AUX
ftr-422	870	16	determine	determine	VERB
ftr-422	870	17	when	when	SCONJ
ftr-422	870	18	it	it	PRON
ftr-422	870	19	must	must	AUX
ftr-422	870	20	recognize	recognize	VERB
ftr-422	870	21	revenues	revenue	NOUN
ftr-422	870	22	,	,	PUNCT
ftr-422	870	23	gains	gain	NOUN
ftr-422	870	24	,	,	PUNCT
ftr-422	870	25	expenses	expense	NOUN
ftr-422	870	26	,	,	PUNCT
ftr-422	870	27	and	and	CCONJ
ftr-422	870	28	losses	loss	NOUN
ftr-422	870	29	.	.	PUNCT
ftr-422	871	1	as	as	SCONJ
ftr-422	871	2	opposed	oppose	VERB
ftr-422	871	3	to198	to198	NOUN
ftr-422	871	4	the	the	DET
ftr-422	871	5	cash	cash	NOUN
ftr-422	871	6	method	method	NOUN
ftr-422	871	7	,	,	PUNCT
ftr-422	871	8	an	an	DET
ftr-422	871	9	entity	entity	NOUN
ftr-422	871	10	under	under	ADP
ftr-422	871	11	the	the	DET
ftr-422	871	12	accrual	accrual	ADJ
ftr-422	871	13	method	method	NOUN
ftr-422	871	14	reports	report	VERB
ftr-422	871	15	the	the	DET
ftr-422	871	16	effects	effect	NOUN
ftr-422	871	17	of	of	ADP
ftr-422	871	18	events	event	NOUN
ftr-422	871	19	in	in	ADP
ftr-422	871	20	the	the	DET
ftr-422	871	21	periods	period	NOUN
ftr-422	871	22	in	in	ADP
ftr-422	871	23	which	which	PRON
ftr-422	871	24	those	those	DET
ftr-422	871	25	events	event	NOUN
ftr-422	871	26	occur	occur	VERB
ftr-422	871	27	rather	rather	ADV
ftr-422	871	28	than	than	ADP
ftr-422	871	29	in	in	ADP
ftr-422	871	30	the	the	DET
ftr-422	871	31	periods	period	NOUN
ftr-422	871	32	in	in	ADP
ftr-422	871	33	which	which	PRON
ftr-422	871	34	195	195	NUM
ftr-422	871	35	.	.	PUNCT
ftr-422	872	1	some	some	DET
ftr-422	872	2	countries	country	NOUN
ftr-422	872	3	,	,	PUNCT
ftr-422	872	4	however	however	ADV
ftr-422	872	5	,	,	PUNCT
ftr-422	872	6	have	have	AUX
ftr-422	872	7	successfully	successfully	ADV
ftr-422	872	8	enacted	enact	VERB
ftr-422	872	9	such	such	ADJ
ftr-422	872	10	rules	rule	NOUN
ftr-422	872	11	in	in	ADP
ftr-422	872	12	re	re	NOUN
ftr-422	872	13	-	-	NOUN
ftr-422	872	14	cent	cent	NOUN
ftr-422	872	15	years	year	NOUN
ftr-422	872	16	.	.	PUNCT
ftr-422	873	1	in	in	ADP
ftr-422	873	2	australia	australia	PROPN
ftr-422	873	3	,	,	PUNCT
ftr-422	873	4	the	the	DET
ftr-422	873	5	new	new	ADJ
ftr-422	873	6	business	business	NOUN
ftr-422	873	7	tax	tax	NOUN
ftr-422	873	8	system	system	NOUN
ftr-422	873	9	(	(	PUNCT
ftr-422	873	10	debt	debt	NOUN
ftr-422	873	11	and	and	CCONJ
ftr-422	873	12	equity	equity	NOUN
ftr-422	873	13	)	)	PUNCT
ftr-422	873	14	bill	bill	NOUN
ftr-422	873	15	2001	2001	NUM
ftr-422	873	16	,	,	PUNCT
ftr-422	873	17	which	which	PRON
ftr-422	873	18	was	be	AUX
ftr-422	873	19	passed	pass	VERB
ftr-422	873	20	by	by	ADP
ftr-422	873	21	the	the	DET
ftr-422	873	22	federal	federal	ADJ
ftr-422	873	23	parliament	parliament	NOUN
ftr-422	873	24	,	,	PUNCT
ftr-422	873	25	and	and	CCONJ
ftr-422	873	26	received	receive	VERB
ftr-422	873	27	royal	royal	ADJ
ftr-422	873	28	assent	assent	NOUN
ftr-422	873	29	on	on	ADP
ftr-422	873	30	october	october	PROPN
ftr-422	873	31	1	1	NUM
ftr-422	873	32	,	,	PUNCT
ftr-422	873	33	2001	2001	NUM
ftr-422	873	34	,	,	PUNCT
ftr-422	873	35	set	set	VERB
ftr-422	873	36	forth	forth	ADP
ftr-422	873	37	rules	rule	NOUN
ftr-422	873	38	for	for	ADP
ftr-422	873	39	hybrid	hybrid	ADJ
ftr-422	873	40	instruments	instrument	NOUN
ftr-422	873	41	.	.	PUNCT
ftr-422	874	1	the	the	DET
ftr-422	874	2	new	new	ADJ
ftr-422	874	3	standards	standard	NOUN
ftr-422	874	4	classify	classify	VERB
ftr-422	874	5	instruments	instrument	NOUN
ftr-422	874	6	as	as	ADP
ftr-422	874	7	debt	debt	NOUN
ftr-422	874	8	or	or	CCONJ
ftr-422	874	9	equity	equity	NOUN
ftr-422	874	10	for	for	ADP
ftr-422	874	11	tax	tax	NOUN
ftr-422	874	12	purposes	purpose	NOUN
ftr-422	874	13	based	base	VERB
ftr-422	874	14	on	on	ADP
ftr-422	874	15	their	their	PRON
ftr-422	874	16	economic	economic	ADJ
ftr-422	874	17	substance	substance	NOUN
ftr-422	874	18	rather	rather	ADV
ftr-422	874	19	than	than	ADP
ftr-422	874	20	on	on	ADP
ftr-422	874	21	their	their	PRON
ftr-422	874	22	legal	legal	ADJ
ftr-422	874	23	form	form	NOUN
ftr-422	874	24	.	.	PUNCT
ftr-422	875	1	the	the	DET
ftr-422	875	2	underlying	underlie	VERB
ftr-422	875	3	policy	policy	NOUN
ftr-422	875	4	of	of	ADP
ftr-422	875	5	the	the	DET
ftr-422	875	6	new	new	ADJ
ftr-422	875	7	measures	measure	NOUN
ftr-422	875	8	is	be	AUX
ftr-422	875	9	that	that	SCONJ
ftr-422	875	10	the	the	DET
ftr-422	875	11	key	key	ADJ
ftr-422	875	12	feature	feature	NOUN
ftr-422	875	13	that	that	PRON
ftr-422	875	14	distinguishes	distinguish	VERB
ftr-422	875	15	debt	debt	NOUN
ftr-422	875	16	from	from	ADP
ftr-422	875	17	equity	equity	NOUN
ftr-422	875	18	is	be	AUX
ftr-422	875	19	that	that	SCONJ
ftr-422	875	20	debt	debt	NOUN
ftr-422	875	21	involves	involve	VERB
ftr-422	875	22	the	the	DET
ftr-422	875	23	effective	effective	ADJ
ftr-422	875	24	obligation	obligation	NOUN
ftr-422	875	25	of	of	ADP
ftr-422	875	26	the	the	DET
ftr-422	875	27	issuer	issuer	NOUN
ftr-422	875	28	to	to	PART
ftr-422	875	29	return	return	VERB
ftr-422	875	30	to	to	ADP
ftr-422	875	31	the	the	DET
ftr-422	875	32	investor	investor	NOUN
ftr-422	875	33	an	an	DET
ftr-422	875	34	amount	amount	NOUN
ftr-422	875	35	equal	equal	ADJ
ftr-422	875	36	to	to	ADP
ftr-422	875	37	at	at	ADP
ftr-422	875	38	least	least	ADJ
ftr-422	875	39	the	the	DET
ftr-422	875	40	amount	amount	NOUN
ftr-422	875	41	received	receive	VERB
ftr-422	875	42	by	by	ADP
ftr-422	875	43	the	the	DET
ftr-422	875	44	issuer	issuer	NOUN
ftr-422	875	45	.	.	PUNCT
ftr-422	876	1	see	see	VERB
ftr-422	876	2	hayes	hayes	PROPN
ftr-422	876	3	,	,	PUNCT
ftr-422	876	4	daniel	daniel	PROPN
ftr-422	876	5	appleby	appleby	PROPN
ftr-422	876	6	,	,	PUNCT
ftr-422	876	7	and	and	CCONJ
ftr-422	876	8	emanuel	emanuel	PROPN
ftr-422	876	9	hiou	hiou	NOUN
ftr-422	876	10	,	,	PUNCT
ftr-422	876	11	australian	australian	ADJ
ftr-422	876	12	tax	tax	NOUN
ftr-422	876	13	wrap	wrap	NOUN
ftr-422	876	14	-	-	PUNCT
ftr-422	876	15	up	up	NOUN
ftr-422	876	16	,	,	PUNCT
ftr-422	876	17	13	13	NUM
ftr-422	876	18	j.	j.	PROPN
ftr-422	876	19	int’l	int’l	NUM
ftr-422	876	20	tax’n	tax’n	NUM
ftr-422	876	21	18	18	NUM
ftr-422	876	22	(	(	PUNCT
ftr-422	876	23	2002	2002	NUM
ftr-422	876	24	)	)	PUNCT
ftr-422	876	25	.	.	PUNCT
ftr-422	877	1	196	196	NUM
ftr-422	877	2	.	.	PUNCT
ftr-422	878	1	irc	irc	PROPN
ftr-422	878	2	§	§	PROPN
ftr-422	878	3	446(c)(3	446(c)(3	PROPN
ftr-422	878	4	)	)	PUNCT
ftr-422	878	5	;	;	PUNCT
ftr-422	878	6	regs	reg	NOUN
ftr-422	878	7	.	.	PUNCT
ftr-422	879	1	§	§	PROPN
ftr-422	879	2	1.446	1.446	NUM
ftr-422	879	3	-	-	SYM
ftr-422	879	4	1(a)(1	1(a)(1	NUM
ftr-422	879	5	)	)	PUNCT
ftr-422	879	6	.	.	PUNCT
ftr-422	880	1	197	197	NUM
ftr-422	880	2	.	.	X
ftr-422	881	1	for	for	ADP
ftr-422	881	2	example	example	NOUN
ftr-422	881	3	,	,	PUNCT
ftr-422	881	4	while	while	SCONJ
ftr-422	881	5	fas	fas	PROPN
ftr-422	881	6	133	133	NUM
ftr-422	881	7	requires	require	VERB
ftr-422	881	8	companies	company	NOUN
ftr-422	881	9	to	to	PART
ftr-422	881	10	mark	mark	VERB
ftr-422	881	11	derivatives	derivative	NOUN
ftr-422	881	12	to	to	ADP
ftr-422	881	13	market	market	NOUN
ftr-422	881	14	,	,	PUNCT
ftr-422	881	15	for	for	ADP
ftr-422	881	16	tax	tax	NOUN
ftr-422	881	17	purposes	purpose	NOUN
ftr-422	881	18	,	,	PUNCT
ftr-422	881	19	hedging	hedging	NOUN
ftr-422	881	20	transactions	transaction	NOUN
ftr-422	881	21	match	match	VERB
ftr-422	881	22	the	the	DET
ftr-422	881	23	timing	timing	NOUN
ftr-422	881	24	of	of	ADP
ftr-422	881	25	income	income	NOUN
ftr-422	881	26	,	,	PUNCT
ftr-422	881	27	expense	expense	NOUN
ftr-422	881	28	,	,	PUNCT
ftr-422	881	29	gain	gain	NOUN
ftr-422	881	30	or	or	CCONJ
ftr-422	881	31	loss	loss	NOUN
ftr-422	881	32	on	on	ADP
ftr-422	881	33	the	the	DET
ftr-422	881	34	hedging	hedging	NOUN
ftr-422	881	35	transaction	transaction	NOUN
ftr-422	881	36	with	with	ADP
ftr-422	881	37	that	that	PRON
ftr-422	881	38	of	of	ADP
ftr-422	881	39	the	the	DET
ftr-422	881	40	hedged	hedge	VERB
ftr-422	881	41	item	item	NOUN
ftr-422	881	42	,	,	PUNCT
ftr-422	881	43	under	under	ADP
ftr-422	881	44	regs	reg	NOUN
ftr-422	881	45	.	.	PUNCT
ftr-422	882	1	§	§	PROPN
ftr-422	882	2	1.446	1.446	NUM
ftr-422	882	3	-	-	SYM
ftr-422	882	4	4	4	NUM
ftr-422	882	5	.	.	PUNCT
ftr-422	883	1	in	in	ADP
ftr-422	883	2	addition	addition	NOUN
ftr-422	883	3	,	,	PUNCT
ftr-422	883	4	some	some	DET
ftr-422	883	5	hedged	hedge	VERB
ftr-422	883	6	items	item	NOUN
ftr-422	883	7	,	,	PUNCT
ftr-422	883	8	including	include	VERB
ftr-422	883	9	issued	issue	VERB
ftr-422	883	10	debt	debt	NOUN
ftr-422	883	11	instruments	instrument	NOUN
ftr-422	883	12	,	,	PUNCT
ftr-422	883	13	are	be	AUX
ftr-422	883	14	markedto	markedto	NOUN
ftr-422	883	15	-	-	PUNCT
ftr-422	883	16	market	market	NOUN
ftr-422	883	17	under	under	ADP
ftr-422	883	18	fas	fas	NOUN
ftr-422	883	19	133	133	NUM
ftr-422	883	20	but	but	CCONJ
ftr-422	883	21	not	not	PART
ftr-422	883	22	for	for	ADP
ftr-422	883	23	tax	tax	NOUN
ftr-422	883	24	purposes	purpose	NOUN
ftr-422	883	25	.	.	PUNCT
ftr-422	884	1	finally	finally	ADV
ftr-422	884	2	,	,	PUNCT
ftr-422	884	3	some	some	DET
ftr-422	884	4	marketable	marketable	ADJ
ftr-422	884	5	equity	equity	NOUN
ftr-422	884	6	securities	security	NOUN
ftr-422	884	7	that	that	PRON
ftr-422	884	8	are	be	AUX
ftr-422	884	9	not	not	PART
ftr-422	884	10	held	hold	VERB
ftr-422	884	11	for	for	ADP
ftr-422	884	12	sale	sale	NOUN
ftr-422	884	13	to	to	ADP
ftr-422	884	14	customers	customer	NOUN
ftr-422	884	15	are	be	AUX
ftr-422	884	16	marked	mark	VERB
ftr-422	884	17	-	-	PUNCT
ftr-422	884	18	to	to	ADP
ftr-422	884	19	-	-	PUNCT
ftr-422	884	20	market	market	NOUN
ftr-422	884	21	for	for	ADP
ftr-422	884	22	accounting	accounting	NOUN
ftr-422	884	23	purposes	purpose	NOUN
ftr-422	884	24	under	under	ADP
ftr-422	884	25	fas	fas	NOUN
ftr-422	884	26	115	115	NUM
ftr-422	884	27	but	but	CCONJ
ftr-422	884	28	not	not	PART
ftr-422	884	29	for	for	ADP
ftr-422	884	30	tax	tax	NOUN
ftr-422	884	31	purposes	purpose	NOUN
ftr-422	884	32	.	.	PUNCT
ftr-422	885	1	in	in	ADP
ftr-422	885	2	contrast	contrast	NOUN
ftr-422	885	3	,	,	PUNCT
ftr-422	885	4	securities	security	NOUN
ftr-422	885	5	purchased	purchase	VERB
ftr-422	885	6	from	from	ADP
ftr-422	885	7	customers	customer	NOUN
ftr-422	885	8	and	and	CCONJ
ftr-422	885	9	held	hold	VERB
ftr-422	885	10	to	to	ADP
ftr-422	885	11	maturity	maturity	NOUN
ftr-422	885	12	may	may	AUX
ftr-422	885	13	be	be	AUX
ftr-422	885	14	subject	subject	ADJ
ftr-422	885	15	to	to	ADP
ftr-422	885	16	mark	mark	NOUN
ftr-422	885	17	-	-	PUNCT
ftr-422	885	18	to	to	ADP
ftr-422	885	19	-	-	PUNCT
ftr-422	885	20	market	market	NOUN
ftr-422	885	21	for	for	ADP
ftr-422	885	22	tax	tax	NOUN
ftr-422	885	23	purposes	purpose	NOUN
ftr-422	885	24	under	under	ADP
ftr-422	885	25	§	§	PROPN
ftr-422	885	26	475	475	NUM
ftr-422	885	27	but	but	CCONJ
ftr-422	885	28	not	not	PART
ftr-422	885	29	for	for	ADP
ftr-422	885	30	accounting	accounting	NOUN
ftr-422	885	31	purposes	purpose	NOUN
ftr-422	885	32	.	.	PUNCT
ftr-422	886	1	198	198	NUM
ftr-422	886	2	.	.	PUNCT
ftr-422	887	1	financial	financial	ADJ
ftr-422	887	2	accounting	accounting	PROPN
ftr-422	887	3	standards	standards	PROPN
ftr-422	887	4	board	board	NOUN
ftr-422	887	5	,	,	PUNCT
ftr-422	887	6	statement	statement	NOUN
ftr-422	887	7	of	of	ADP
ftr-422	887	8	financial	financial	ADJ
ftr-422	887	9	accounting	accounting	NOUN
ftr-422	887	10	concepts	concept	NOUN
ftr-422	887	11	no	no	INTJ
ftr-422	887	12	.	.	NOUN
ftr-422	887	13	5	5	NUM
ftr-422	887	14	:	:	PUNCT
ftr-422	887	15	recognition	recognition	NOUN
ftr-422	887	16	and	and	CCONJ
ftr-422	887	17	measurement	measurement	NOUN
ftr-422	887	18	in	in	ADP
ftr-422	887	19	financial	financial	ADJ
ftr-422	887	20	statements	statement	NOUN
ftr-422	887	21	of	of	ADP
ftr-422	887	22	business	business	NOUN
ftr-422	887	23	enterprises	enterprise	NOUN
ftr-422	887	24	¶	¶	PROPN
ftr-422	887	25	36	36	NUM
ftr-422	887	26	(	(	PUNCT
ftr-422	887	27	1984	1984	NUM
ftr-422	887	28	)	)	PUNCT
ftr-422	887	29	,	,	PUNCT
ftr-422	887	30	available	available	ADJ
ftr-422	887	31	at	at	ADP
ftr-422	887	32	http://www.fasb.org/pdf/con5.pdf	http://www.fasb.org/pdf/con5.pdf	PROPN
ftr-422	887	33	(	(	PUNCT
ftr-422	887	34	“	"	PUNCT
ftr-422	887	35	sfac	sfac	NOUN
ftr-422	887	36	5	5	NUM
ftr-422	887	37	”	"	PUNCT
ftr-422	887	38	)	)	PUNCT
ftr-422	887	39	.	.	PUNCT
ftr-422	888	1	2004	2004	NUM
ftr-422	888	2	]	]	PUNCT
ftr-422	888	3	book	book	NOUN
ftr-422	888	4	tax	tax	NOUN
ftr-422	888	5	conformity	conformity	NOUN
ftr-422	888	6	for	for	ADP
ftr-422	888	7	financial	financial	ADJ
ftr-422	888	8	instruments	instrument	NOUN
ftr-422	888	9	717	717	NUM
ftr-422	888	10	cash	cash	NOUN
ftr-422	888	11	is	be	AUX
ftr-422	888	12	received	receive	VERB
ftr-422	888	13	or	or	CCONJ
ftr-422	888	14	paid	pay	VERB
ftr-422	888	15	.	.	PUNCT
ftr-422	889	1	for	for	ADP
ftr-422	889	2	financial	financial	ADJ
ftr-422	889	3	accounting	accounting	NOUN
ftr-422	889	4	purposes	purpose	NOUN
ftr-422	889	5	,	,	PUNCT
ftr-422	889	6	“	"	PUNCT
ftr-422	889	7	revenues	revenue	NOUN
ftr-422	889	8	”	"	PUNCT
ftr-422	889	9	and199	and199	NOUN
ftr-422	889	10	“	"	PUNCT
ftr-422	889	11	gains	gain	NOUN
ftr-422	889	12	”	"	PUNCT
ftr-422	889	13	are	be	AUX
ftr-422	889	14	defined	define	VERB
ftr-422	889	15	,	,	PUNCT
ftr-422	889	16	respectively	respectively	ADV
ftr-422	889	17	,	,	PUNCT
ftr-422	889	18	as	as	ADP
ftr-422	889	19	“	"	PUNCT
ftr-422	889	20	inflows	inflow	NOUN
ftr-422	889	21	or	or	CCONJ
ftr-422	889	22	other	other	ADJ
ftr-422	889	23	enhancements	enhancement	NOUN
ftr-422	889	24	of	of	ADP
ftr-422	889	25	assets	asset	NOUN
ftr-422	889	26	”	"	PUNCT
ftr-422	889	27	and	and	CCONJ
ftr-422	889	28	“	"	PUNCT
ftr-422	889	29	increases	increase	NOUN
ftr-422	889	30	in	in	ADP
ftr-422	889	31	net	net	ADJ
ftr-422	889	32	assets	asset	NOUN
ftr-422	889	33	”	"	PUNCT
ftr-422	889	34	of	of	ADP
ftr-422	889	35	the	the	DET
ftr-422	889	36	entity	entity	NOUN
ftr-422	889	37	.	.	PUNCT
ftr-422	890	1	similarly	similarly	ADV
ftr-422	890	2	,	,	PUNCT
ftr-422	890	3	“	"	PUNCT
ftr-422	890	4	expenses	expense	NOUN
ftr-422	890	5	”	"	PUNCT
ftr-422	890	6	and200	and200	PROPN
ftr-422	890	7	201	201	NUM
ftr-422	890	8	“	"	PUNCT
ftr-422	890	9	losses	loss	NOUN
ftr-422	890	10	”	"	PUNCT
ftr-422	890	11	are	be	AUX
ftr-422	890	12	also	also	ADV
ftr-422	890	13	defined	define	VERB
ftr-422	890	14	,	,	PUNCT
ftr-422	890	15	respectively	respectively	ADV
ftr-422	890	16	,	,	PUNCT
ftr-422	890	17	as	as	ADP
ftr-422	890	18	“	"	PUNCT
ftr-422	890	19	outflows	outflow	NOUN
ftr-422	890	20	or	or	CCONJ
ftr-422	890	21	other	other	ADJ
ftr-422	890	22	using	use	VERB
ftr-422	890	23	up	up	ADP
ftr-422	890	24	of	of	ADP
ftr-422	890	25	assets	asset	NOUN
ftr-422	890	26	”	"	PUNCT
ftr-422	890	27	and	and	CCONJ
ftr-422	890	28	“	"	PUNCT
ftr-422	890	29	decreases	decrease	NOUN
ftr-422	890	30	in	in	ADP
ftr-422	890	31	net	net	ADJ
ftr-422	890	32	assets	asset	NOUN
ftr-422	890	33	.	.	PUNCT
ftr-422	891	1	”202	”202	NOUN
ftr-422	891	2	203	203	NUM
ftr-422	891	3	for	for	ADP
ftr-422	891	4	financial	financial	ADJ
ftr-422	891	5	accounting	accounting	NOUN
ftr-422	891	6	purposes	purpose	NOUN
ftr-422	891	7	,	,	PUNCT
ftr-422	891	8	income	income	NOUN
ftr-422	891	9	is	be	AUX
ftr-422	891	10	recognized	recognize	VERB
ftr-422	891	11	only	only	ADV
ftr-422	891	12	when	when	SCONJ
ftr-422	891	13	it	it	PRON
ftr-422	891	14	is	be	AUX
ftr-422	891	15	both	both	PRON
ftr-422	891	16	realized	realize	VERB
ftr-422	891	17	(	(	PUNCT
ftr-422	891	18	or	or	CCONJ
ftr-422	891	19	realizable	realizable	ADJ
ftr-422	891	20	)	)	PUNCT
ftr-422	891	21	and	and	CCONJ
ftr-422	891	22	earned	earn	VERB
ftr-422	891	23	.	.	PUNCT
ftr-422	892	1	for	for	ADP
ftr-422	892	2	tax	tax	NOUN
ftr-422	892	3	purposes	purpose	NOUN
ftr-422	892	4	,	,	PUNCT
ftr-422	892	5	however	however	ADV
ftr-422	892	6	,	,	PUNCT
ftr-422	892	7	income204	income204	PROPN
ftr-422	892	8	is	be	AUX
ftr-422	892	9	included	include	VERB
ftr-422	892	10	in	in	ADP
ftr-422	892	11	gross	gross	ADJ
ftr-422	892	12	income	income	NOUN
ftr-422	892	13	for	for	ADP
ftr-422	892	14	the	the	DET
ftr-422	892	15	tax	tax	NOUN
ftr-422	892	16	year	year	NOUN
ftr-422	892	17	in	in	ADP
ftr-422	892	18	which	which	PRON
ftr-422	892	19	it	it	PRON
ftr-422	892	20	is	be	AUX
ftr-422	892	21	actually	actually	ADV
ftr-422	892	22	or	or	CCONJ
ftr-422	892	23	constructively	constructively	ADV
ftr-422	892	24	received	receive	VERB
ftr-422	892	25	,	,	PUNCT
ftr-422	892	26	unless	unless	SCONJ
ftr-422	892	27	other	other	ADJ
ftr-422	892	28	specific	specific	ADJ
ftr-422	892	29	method	method	NOUN
ftr-422	892	30	(	(	PUNCT
ftr-422	892	31	such	such	ADJ
ftr-422	892	32	as	as	ADP
ftr-422	892	33	mark	mark	NOUN
ftr-422	892	34	-	-	PUNCT
ftr-422	892	35	to	to	ADP
ftr-422	892	36	-	-	PUNCT
ftr-422	892	37	market	market	NOUN
ftr-422	892	38	)	)	PUNCT
ftr-422	892	39	applies	apply	VERB
ftr-422	892	40	.	.	PUNCT
ftr-422	893	1	accrual	accrual	ADJ
ftr-422	893	2	method	method	NOUN
ftr-422	893	3	taxpayers	taxpayer	NOUN
ftr-422	893	4	recognize	recognize	VERB
ftr-422	893	5	income	income	NOUN
ftr-422	893	6	when	when	SCONJ
ftr-422	893	7	all	all	DET
ftr-422	893	8	the	the	DET
ftr-422	893	9	events	event	NOUN
ftr-422	893	10	have205	have205	X
ftr-422	893	11	occurred	occur	VERB
ftr-422	893	12	that	that	PRON
ftr-422	893	13	fix	fix	VERB
ftr-422	893	14	the	the	DET
ftr-422	893	15	right	right	NOUN
ftr-422	893	16	to	to	PART
ftr-422	893	17	receive	receive	VERB
ftr-422	893	18	such	such	ADJ
ftr-422	893	19	income	income	NOUN
ftr-422	893	20	and	and	CCONJ
ftr-422	893	21	the	the	DET
ftr-422	893	22	amount	amount	NOUN
ftr-422	893	23	thereof	thereof	ADV
ftr-422	893	24	can	can	AUX
ftr-422	893	25	be	be	AUX
ftr-422	893	26	determined	determine	VERB
ftr-422	893	27	with	with	ADP
ftr-422	893	28	reasonable	reasonable	ADJ
ftr-422	893	29	accuracy.206	accuracy.206	PROPN
ftr-422	893	30	the	the	DET
ftr-422	893	31	following	follow	VERB
ftr-422	893	32	concepts	concept	NOUN
ftr-422	893	33	guide	guide	VERB
ftr-422	893	34	financial	financial	ADJ
ftr-422	893	35	accounting	accounting	NOUN
ftr-422	893	36	treatment	treatment	NOUN
ftr-422	893	37	of	of	ADP
ftr-422	893	38	expenses	expense	NOUN
ftr-422	893	39	:	:	PUNCT
ftr-422	893	40	(	(	PUNCT
ftr-422	893	41	i	i	NOUN
ftr-422	893	42	)	)	PUNCT
ftr-422	893	43	allocating	allocate	VERB
ftr-422	893	44	costs	cost	NOUN
ftr-422	893	45	to	to	ADP
ftr-422	893	46	the	the	DET
ftr-422	893	47	appropriate	appropriate	ADJ
ftr-422	893	48	period	period	NOUN
ftr-422	893	49	so	so	SCONJ
ftr-422	893	50	as	as	SCONJ
ftr-422	893	51	to	to	PART
ftr-422	893	52	match	match	VERB
ftr-422	893	53	them	they	PRON
ftr-422	893	54	with	with	ADP
ftr-422	893	55	the	the	DET
ftr-422	893	56	revenues	revenue	NOUN
ftr-422	893	57	they	they	PRON
ftr-422	893	58	help	help	VERB
ftr-422	893	59	to	to	PART
ftr-422	893	60	generate	generate	VERB
ftr-422	893	61	;	;	PUNCT
ftr-422	893	62	and	and	CCONJ
ftr-422	893	63	(	(	PUNCT
ftr-422	893	64	ii	ii	NOUN
ftr-422	893	65	)	)	PUNCT
ftr-422	893	66	recognizing	recognize	VERB
ftr-422	893	67	losses	loss	NOUN
ftr-422	893	68	when	when	SCONJ
ftr-422	893	69	they	they	PRON
ftr-422	893	70	are	be	AUX
ftr-422	893	71	probable	probable	ADJ
ftr-422	893	72	.	.	PUNCT
ftr-422	894	1	by	by	ADP
ftr-422	894	2	contrast	contrast	NOUN
ftr-422	894	3	,	,	PUNCT
ftr-422	894	4	for	for	ADP
ftr-422	894	5	tax	tax	NOUN
ftr-422	894	6	purposes	purpose	NOUN
ftr-422	894	7	,	,	PUNCT
ftr-422	894	8	pursuant	pursuant	ADJ
ftr-422	894	9	to	to	ADP
ftr-422	894	10	section	section	NOUN
ftr-422	894	11	461(h)(1	461(h)(1	NUM
ftr-422	894	12	)	)	PUNCT
ftr-422	894	13	,	,	PUNCT
ftr-422	894	14	a207	a207	PROPN
ftr-422	894	15	liability	liability	NOUN
ftr-422	894	16	is	be	AUX
ftr-422	894	17	incurred	incur	VERB
ftr-422	894	18	,	,	PUNCT
ftr-422	894	19	and	and	CCONJ
ftr-422	894	20	may	may	AUX
ftr-422	894	21	be	be	AUX
ftr-422	894	22	deducted	deduct	VERB
ftr-422	894	23	,	,	PUNCT
ftr-422	894	24	only	only	ADV
ftr-422	894	25	when	when	SCONJ
ftr-422	894	26	all	all	DET
ftr-422	894	27	events	event	NOUN
ftr-422	894	28	have	have	AUX
ftr-422	894	29	occurred	occur	VERB
ftr-422	894	30	that	that	PRON
ftr-422	894	31	establish	establish	VERB
ftr-422	894	32	the	the	DET
ftr-422	894	33	fact	fact	NOUN
ftr-422	894	34	of	of	ADP
ftr-422	894	35	liability	liability	NOUN
ftr-422	894	36	,	,	PUNCT
ftr-422	894	37	the	the	DET
ftr-422	894	38	amount	amount	NOUN
ftr-422	894	39	of	of	ADP
ftr-422	894	40	the	the	DET
ftr-422	894	41	liability	liability	NOUN
ftr-422	894	42	can	can	AUX
ftr-422	894	43	be	be	AUX
ftr-422	894	44	determined	determine	VERB
ftr-422	894	45	with	with	ADP
ftr-422	894	46	reasonable	reasonable	ADJ
ftr-422	894	47	accuracy	accuracy	NOUN
ftr-422	894	48	,	,	PUNCT
ftr-422	894	49	and	and	CCONJ
ftr-422	894	50	economic	economic	ADJ
ftr-422	894	51	performance	performance	NOUN
ftr-422	894	52	has	have	AUX
ftr-422	894	53	occurred	occur	VERB
ftr-422	894	54	.	.	PUNCT
ftr-422	895	1	this	this	DET
ftr-422	895	2	article	article	NOUN
ftr-422	895	3	suggests	suggest	VERB
ftr-422	895	4	that	that	SCONJ
ftr-422	895	5	book	book	NOUN
ftr-422	895	6	and	and	CCONJ
ftr-422	895	7	tax	tax	NOUN
ftr-422	895	8	timing	timing	NOUN
ftr-422	895	9	rules	rule	NOUN
ftr-422	895	10	for	for	ADP
ftr-422	895	11	financial	financial	ADJ
ftr-422	895	12	instruments	instrument	NOUN
ftr-422	895	13	be	be	AUX
ftr-422	895	14	conformed	conform	VERB
ftr-422	895	15	in	in	ADP
ftr-422	895	16	accordance	accordance	NOUN
ftr-422	895	17	with	with	ADP
ftr-422	895	18	prevailing	prevail	VERB
ftr-422	895	19	financial	financial	ADJ
ftr-422	895	20	accounting	accounting	NOUN
ftr-422	895	21	concepts	concept	NOUN
ftr-422	895	22	.	.	PUNCT
ftr-422	896	1	in	in	ADP
ftr-422	896	2	particular	particular	ADJ
ftr-422	896	3	,	,	PUNCT
ftr-422	896	4	with	with	ADP
ftr-422	896	5	respect	respect	NOUN
ftr-422	896	6	to	to	ADP
ftr-422	896	7	derivatives	derivative	NOUN
ftr-422	896	8	,	,	PUNCT
ftr-422	896	9	it	it	PRON
ftr-422	896	10	is	be	AUX
ftr-422	896	11	suggested	suggest	VERB
ftr-422	896	12	that	that	SCONJ
ftr-422	896	13	both	both	PRON
ftr-422	896	14	assets	asset	NOUN
ftr-422	896	15	and	and	CCONJ
ftr-422	896	16	liabilities	liability	NOUN
ftr-422	896	17	be	be	AUX
ftr-422	896	18	marked	mark	VERB
ftr-422	896	19	-	-	PUNCT
ftr-422	896	20	to	to	ADP
ftr-422	896	21	-	-	PUNCT
ftr-422	896	22	market	market	NOUN
ftr-422	896	23	at	at	ADP
ftr-422	896	24	the	the	DET
ftr-422	896	25	end	end	NOUN
ftr-422	896	26	of	of	ADP
ftr-422	896	27	the	the	DET
ftr-422	896	28	year	year	NOUN
ftr-422	896	29	,	,	PUNCT
ftr-422	896	30	in	in	ADP
ftr-422	896	31	accordance	accordance	NOUN
ftr-422	896	32	with	with	ADP
ftr-422	896	33	fas	fas	PROPN
ftr-422	896	34	133	133	NUM
ftr-422	896	35	.	.	PUNCT
ftr-422	897	1	with	with	ADP
ftr-422	897	2	respect	respect	NOUN
ftr-422	897	3	to	to	ADP
ftr-422	897	4	non	non	NOUN
ftr-422	897	5	-	-	NOUN
ftr-422	897	6	derivatives	derivative	NOUN
ftr-422	897	7	,	,	PUNCT
ftr-422	897	8	transactions	transaction	NOUN
ftr-422	897	9	entered	enter	VERB
ftr-422	897	10	into	into	ADP
ftr-422	897	11	for	for	ADP
ftr-422	897	12	investment	investment	NOUN
ftr-422	897	13	purposes	purpose	NOUN
ftr-422	897	14	will	will	AUX
ftr-422	897	15	be	be	AUX
ftr-422	897	16	subject	subject	ADJ
ftr-422	897	17	to	to	ADP
ftr-422	897	18	the	the	DET
ftr-422	897	19	taxpayer	taxpayer	NOUN
ftr-422	897	20	’s	’s	PART
ftr-422	897	21	regular	regular	ADJ
ftr-422	897	22	accounting208	accounting208	PROPN
ftr-422	897	23	method	method	NOUN
ftr-422	897	24	(	(	PUNCT
ftr-422	897	25	i.e.	i.e.	X
ftr-422	897	26	,	,	PUNCT
ftr-422	897	27	cash	cash	NOUN
ftr-422	897	28	or	or	CCONJ
ftr-422	897	29	accrual	accrual	ADJ
ftr-422	897	30	)	)	PUNCT
ftr-422	897	31	,	,	PUNCT
ftr-422	897	32	while	while	SCONJ
ftr-422	897	33	all	all	DET
ftr-422	897	34	other	other	ADJ
ftr-422	897	35	instruments	instrument	NOUN
ftr-422	897	36	will	will	AUX
ftr-422	897	37	be	be	AUX
ftr-422	897	38	subject	subject	ADJ
ftr-422	897	39	to	to	ADP
ftr-422	897	40	mark	mark	NOUN
ftr-422	897	41	-	-	PUNCT
ftr-422	897	42	to	to	ADP
ftr-422	897	43	-	-	PUNCT
ftr-422	897	44	market.209	market.209	NOUN
ftr-422	897	45	199	199	NUM
ftr-422	897	46	.	.	PUNCT
ftr-422	898	1	i	i	PRON
ftr-422	898	2	d.	d.	PROPN
ftr-422	898	3	,	,	PUNCT
ftr-422	898	4	¶	¶	PROPN
ftr-422	898	5	139	139	NUM
ftr-422	898	6	.	.	PUNCT
ftr-422	899	1	200	200	NUM
ftr-422	899	2	.	.	PUNCT
ftr-422	900	1	i	i	PRON
ftr-422	900	2	d.	d.	PROPN
ftr-422	900	3	,	,	PUNCT
ftr-422	900	4	¶	¶	PROPN
ftr-422	900	5	78	78	NUM
ftr-422	900	6	.	.	PUNCT
ftr-422	901	1	201	201	NUM
ftr-422	901	2	.	.	PUNCT
ftr-422	902	1	i	i	PRON
ftr-422	902	2	d.	d.	PROPN
ftr-422	902	3	,	,	PUNCT
ftr-422	902	4	¶	¶	PROPN
ftr-422	902	5	82	82	NUM
ftr-422	902	6	.	.	PUNCT
ftr-422	903	1	202	202	NUM
ftr-422	903	2	.	.	PUNCT
ftr-422	904	1	i	i	PRON
ftr-422	904	2	d.	d.	PROPN
ftr-422	904	3	,	,	PUNCT
ftr-422	904	4	¶	¶	PROPN
ftr-422	904	5	80	80	NUM
ftr-422	904	6	.	.	PUNCT
ftr-422	904	7	203	203	NUM
ftr-422	904	8	.	.	PUNCT
ftr-422	905	1	i	i	PRON
ftr-422	905	2	d.	d.	PROPN
ftr-422	905	3	,	,	PUNCT
ftr-422	905	4	¶	¶	PROPN
ftr-422	905	5	83	83	NUM
ftr-422	905	6	.	.	PUNCT
ftr-422	906	1	204	204	NUM
ftr-422	906	2	.	.	PUNCT
ftr-422	907	1	i	i	PRON
ftr-422	907	2	d.	d.	PROPN
ftr-422	907	3	,	,	PUNCT
ftr-422	907	4	¶	¶	PROPN
ftr-422	907	5	36	36	NUM
ftr-422	907	6	205	205	NUM
ftr-422	907	7	.	.	PUNCT
ftr-422	908	1	irc	irc	PROPN
ftr-422	908	2	§	§	PROPN
ftr-422	908	3	446(c)(3	446(c)(3	PROPN
ftr-422	908	4	)	)	PUNCT
ftr-422	908	5	;	;	PUNCT
ftr-422	908	6	regs	reg	NOUN
ftr-422	908	7	.	.	PUNCT
ftr-422	909	1	§	§	PROPN
ftr-422	909	2	1.446	1.446	NUM
ftr-422	909	3	-	-	NUM
ftr-422	909	4	1(a)(1	1(a)(1	NUM
ftr-422	909	5	)	)	PUNCT
ftr-422	909	6	.	.	PUNCT
ftr-422	910	1	206	206	NUM
ftr-422	910	2	.	.	PUNCT
ftr-422	911	1	regs	regs	PROPN
ftr-422	911	2	.	.	PUNCT
ftr-422	912	1	§	§	PROPN
ftr-422	912	2	1.451	1.451	NUM
ftr-422	912	3	-	-	SYM
ftr-422	912	4	1(a	1(a	NUM
ftr-422	912	5	)	)	PUNCT
ftr-422	912	6	.	.	PUNCT
ftr-422	913	1	207	207	NUM
ftr-422	913	2	.	.	PUNCT
ftr-422	914	1	sfac	sfac	NOUN
ftr-422	914	2	5	5	NUM
ftr-422	914	3	,	,	PUNCT
ftr-422	914	4	supra	supra	ADJ
ftr-422	914	5	note	note	NOUN
ftr-422	914	6	198	198	NUM
ftr-422	914	7	,	,	PUNCT
ftr-422	914	8	¶	¶	PROPN
ftr-422	914	9	86	86	NUM
ftr-422	914	10	;	;	PUNCT
ftr-422	914	11	sfac	sfac	NOUN
ftr-422	914	12	6	6	NUM
ftr-422	914	13	,	,	PUNCT
ftr-422	914	14	supra	supra	ADJ
ftr-422	914	15	note	note	NOUN
ftr-422	914	16	132	132	NUM
ftr-422	914	17	,	,	PUNCT
ftr-422	914	18	¶	¶	PROPN
ftr-422	914	19	146	146	NUM
ftr-422	914	20	-	-	SYM
ftr-422	914	21	149	149	NUM
ftr-422	914	22	.	.	PUNCT
ftr-422	914	23	208	208	NUM
ftr-422	914	24	.	.	PUNCT
ftr-422	915	1	section	section	NOUN
ftr-422	915	2	475	475	NUM
ftr-422	915	3	excludes	exclude	NOUN
ftr-422	915	4	securities	security	NOUN
ftr-422	915	5	held	hold	VERB
ftr-422	915	6	-	-	PUNCT
ftr-422	915	7	for	for	ADP
ftr-422	915	8	-	-	PUNCT
ftr-422	915	9	investment	investment	NOUN
ftr-422	915	10	from	from	ADP
ftr-422	915	11	mark	mark	NOUN
ftr-422	915	12	-	-	PUNCT
ftr-422	915	13	to	to	ADP
ftr-422	915	14	-	-	PUNCT
ftr-422	915	15	market	market	NOUN
ftr-422	915	16	,	,	PUNCT
ftr-422	915	17	while	while	SCONJ
ftr-422	915	18	gaap	gaap	PROPN
ftr-422	915	19	does	do	VERB
ftr-422	915	20	so	so	ADV
ftr-422	915	21	for	for	ADP
ftr-422	915	22	“	"	PUNCT
ftr-422	915	23	held	hold	VERB
ftr-422	915	24	-	-	PUNCT
ftr-422	915	25	to	to	ADP
ftr-422	915	26	-	-	PUNCT
ftr-422	915	27	maturity	maturity	NOUN
ftr-422	915	28	”	"	PUNCT
ftr-422	915	29	debt	debt	NOUN
ftr-422	915	30	securities	security	NOUN
ftr-422	915	31	.	.	PUNCT
ftr-422	916	1	irc	irc	PROPN
ftr-422	916	2	§	§	PROPN
ftr-422	916	3	475	475	NUM
ftr-422	916	4	.	.	PUNCT
ftr-422	917	1	i	i	PRON
ftr-422	917	2	recommend	recommend	VERB
ftr-422	917	3	herein	herein	NOUN
ftr-422	917	4	that	that	PRON
ftr-422	917	5	these	these	DET
ftr-422	917	6	two	two	NUM
ftr-422	917	7	standards	standard	NOUN
ftr-422	917	8	be	be	AUX
ftr-422	917	9	conformed	conform	VERB
ftr-422	917	10	.	.	PUNCT
ftr-422	918	1	209	209	NUM
ftr-422	918	2	.	.	PUNCT
ftr-422	919	1	under	under	ADP
ftr-422	919	2	fas	fas	NOUN
ftr-422	919	3	133	133	NUM
ftr-422	919	4	,	,	PUNCT
ftr-422	919	5	cash	cash	NOUN
ftr-422	919	6	flow	flow	NOUN
ftr-422	919	7	hedges	hedge	NOUN
ftr-422	919	8	are	be	AUX
ftr-422	919	9	measured	measure	VERB
ftr-422	919	10	at	at	ADP
ftr-422	919	11	fair	fair	ADJ
ftr-422	919	12	value	value	NOUN
ftr-422	919	13	,	,	PUNCT
ftr-422	919	14	but	but	CCONJ
ftr-422	919	15	changes	change	NOUN
ftr-422	919	16	in	in	ADP
ftr-422	919	17	the	the	DET
ftr-422	919	18	fair	fair	ADJ
ftr-422	919	19	value	value	NOUN
ftr-422	919	20	are	be	AUX
ftr-422	919	21	reported	report	VERB
ftr-422	919	22	under	under	ADP
ftr-422	919	23	“	"	PUNCT
ftr-422	919	24	other	other	ADJ
ftr-422	919	25	comprehensive	comprehensive	ADJ
ftr-422	919	26	income	income	NOUN
ftr-422	919	27	,	,	PUNCT
ftr-422	919	28	”	"	PUNCT
ftr-422	919	29	as	as	SCONJ
ftr-422	919	30	opposed	oppose	VERB
ftr-422	919	31	to	to	ADP
ftr-422	919	32	fair	fair	ADJ
ftr-422	919	33	value	value	NOUN
ftr-422	919	34	hedges	hedge	NOUN
ftr-422	919	35	for	for	ADP
ftr-422	919	36	which	which	PRON
ftr-422	919	37	changes	change	NOUN
ftr-422	919	38	in	in	ADP
ftr-422	919	39	the	the	DET
ftr-422	919	40	fair	fair	ADJ
ftr-422	919	41	value	value	NOUN
ftr-422	919	42	are	be	AUX
ftr-422	919	43	reported	report	VERB
ftr-422	919	44	in	in	ADP
ftr-422	919	45	the	the	DET
ftr-422	919	46	net	net	ADJ
ftr-422	919	47	income	income	NOUN
ftr-422	919	48	.	.	PUNCT
ftr-422	920	1	similarly	similarly	ADV
ftr-422	920	2	,	,	PUNCT
ftr-422	920	3	available	available	ADJ
ftr-422	920	4	-	-	PUNCT
ftr-422	920	5	for	for	ADP
ftr-422	920	6	-	-	PUNCT
ftr-422	920	7	sale	sale	NOUN
ftr-422	920	8	securities	security	NOUN
ftr-422	920	9	are	be	AUX
ftr-422	920	10	reported	report	VERB
ftr-422	920	11	at	at	ADP
ftr-422	920	12	fair	fair	ADJ
ftr-422	920	13	value	value	NOUN
ftr-422	920	14	,	,	PUNCT
ftr-422	920	15	but	but	CCONJ
ftr-422	920	16	,	,	PUNCT
ftr-422	920	17	again	again	ADV
ftr-422	920	18	,	,	PUNCT
ftr-422	920	19	changes	change	NOUN
ftr-422	920	20	in	in	ADP
ftr-422	920	21	718	718	NUM
ftr-422	920	22	florida	florida	PROPN
ftr-422	920	23	tax	tax	NOUN
ftr-422	920	24	review	review	NOUN
ftr-422	920	25	[	[	X
ftr-422	920	26	vol.6:7	vol.6:7	NOUN
ftr-422	920	27	2	2	X
ftr-422	920	28	.	.	X
ftr-422	920	29	current	current	ADJ
ftr-422	920	30	timing	timing	NOUN
ftr-422	920	31	rules	rule	NOUN
ftr-422	920	32	for	for	ADP
ftr-422	920	33	basic	basic	ADJ
ftr-422	920	34	(	(	PUNCT
ftr-422	920	35	non	non	ADJ
ftr-422	920	36	-	-	ADJ
ftr-422	920	37	derivative	derivative	ADJ
ftr-422	920	38	)	)	PUNCT
ftr-422	920	39	instruments	instrument	NOUN
ftr-422	920	40	(	(	PUNCT
ftr-422	920	41	i	i	NOUN
ftr-422	920	42	)	)	PUNCT
ftr-422	920	43	debt	debt	NOUN
ftr-422	920	44	instruments	instrument	VERB
ftr-422	920	45	a	a	DET
ftr-422	920	46	cash	cash	NOUN
ftr-422	920	47	-	-	PUNCT
ftr-422	920	48	method	method	NOUN
ftr-422	920	49	taxpayer	taxpayer	NOUN
ftr-422	920	50	must	must	AUX
ftr-422	920	51	recognize	recognize	VERB
ftr-422	920	52	interest	interest	NOUN
ftr-422	920	53	income	income	NOUN
ftr-422	920	54	in	in	ADP
ftr-422	920	55	the	the	DET
ftr-422	920	56	year	year	NOUN
ftr-422	920	57	in	in	ADP
ftr-422	920	58	which	which	PRON
ftr-422	920	59	it	it	PRON
ftr-422	920	60	is	be	AUX
ftr-422	920	61	actually	actually	ADV
ftr-422	920	62	or	or	CCONJ
ftr-422	920	63	constructively	constructively	ADV
ftr-422	920	64	received	receive	VERB
ftr-422	920	65	,	,	PUNCT
ftr-422	920	66	while	while	SCONJ
ftr-422	920	67	interest	interest	NOUN
ftr-422	920	68	expense	expense	NOUN
ftr-422	920	69	is210	is210	PROPN
ftr-422	920	70	generally	generally	ADV
ftr-422	920	71	recognized	recognize	VERB
ftr-422	920	72	in	in	ADP
ftr-422	920	73	the	the	DET
ftr-422	920	74	taxable	taxable	ADJ
ftr-422	920	75	year	year	NOUN
ftr-422	920	76	in	in	ADP
ftr-422	920	77	which	which	PRON
ftr-422	920	78	it	it	PRON
ftr-422	920	79	is	be	AUX
ftr-422	920	80	actually	actually	ADV
ftr-422	920	81	paid	pay	VERB
ftr-422	920	82	.	.	PUNCT
ftr-422	921	1	pursuant211	pursuant211	PROPN
ftr-422	921	2	to	to	ADP
ftr-422	921	3	the	the	DET
ftr-422	921	4	accrual	accrual	ADJ
ftr-422	921	5	method	method	NOUN
ftr-422	921	6	,	,	PUNCT
ftr-422	921	7	interest	interest	NOUN
ftr-422	921	8	income	income	NOUN
ftr-422	921	9	is	be	AUX
ftr-422	921	10	generally	generally	ADV
ftr-422	921	11	recognized	recognize	VERB
ftr-422	921	12	when	when	SCONJ
ftr-422	921	13	all	all	PRON
ftr-422	921	14	of	of	ADP
ftr-422	921	15	the	the	DET
ftr-422	921	16	events	event	NOUN
ftr-422	921	17	have	have	AUX
ftr-422	921	18	occurred	occur	VERB
ftr-422	921	19	to	to	PART
ftr-422	921	20	fix	fix	VERB
ftr-422	921	21	the	the	DET
ftr-422	921	22	right	right	NOUN
ftr-422	921	23	to	to	PART
ftr-422	921	24	receive	receive	VERB
ftr-422	921	25	the	the	DET
ftr-422	921	26	interest	interest	NOUN
ftr-422	921	27	income	income	NOUN
ftr-422	921	28	,	,	PUNCT
ftr-422	921	29	and	and	CCONJ
ftr-422	921	30	the	the	DET
ftr-422	921	31	amount	amount	NOUN
ftr-422	921	32	of	of	ADP
ftr-422	921	33	that	that	DET
ftr-422	921	34	income	income	NOUN
ftr-422	921	35	can	can	AUX
ftr-422	921	36	be	be	AUX
ftr-422	921	37	determined	determine	VERB
ftr-422	921	38	with	with	ADP
ftr-422	921	39	reasonable	reasonable	ADJ
ftr-422	921	40	accuracy	accuracy	NOUN
ftr-422	921	41	.	.	PUNCT
ftr-422	922	1	interest212	interest212	NOUN
ftr-422	922	2	deduction	deduction	NOUN
ftr-422	922	3	is	be	AUX
ftr-422	922	4	generally	generally	ADV
ftr-422	922	5	recognized	recognize	VERB
ftr-422	922	6	in	in	ADP
ftr-422	922	7	the	the	DET
ftr-422	922	8	taxable	taxable	ADJ
ftr-422	922	9	year	year	NOUN
ftr-422	922	10	in	in	ADP
ftr-422	922	11	which	which	PRON
ftr-422	922	12	it	it	PRON
ftr-422	922	13	is	be	AUX
ftr-422	922	14	accrued.213	accrued.213	NOUN
ftr-422	922	15	accrual	accrual	ADJ
ftr-422	922	16	of	of	ADP
ftr-422	922	17	expenses	expense	NOUN
ftr-422	922	18	occurs	occur	VERB
ftr-422	922	19	when	when	SCONJ
ftr-422	922	20	:	:	PUNCT
ftr-422	922	21	all	all	DET
ftr-422	922	22	the	the	DET
ftr-422	922	23	events	event	NOUN
ftr-422	922	24	have	have	AUX
ftr-422	922	25	occurred	occur	VERB
ftr-422	922	26	that	that	PRON
ftr-422	922	27	establish	establish	VERB
ftr-422	922	28	the	the	DET
ftr-422	922	29	fact	fact	NOUN
ftr-422	922	30	of	of	ADP
ftr-422	922	31	the	the	DET
ftr-422	922	32	liability	liability	NOUN
ftr-422	922	33	,	,	PUNCT
ftr-422	922	34	the	the	DET
ftr-422	922	35	amount	amount	NOUN
ftr-422	922	36	of	of	ADP
ftr-422	922	37	the	the	DET
ftr-422	922	38	liability	liability	NOUN
ftr-422	922	39	can	can	AUX
ftr-422	922	40	be	be	AUX
ftr-422	922	41	determined	determine	VERB
ftr-422	922	42	with	with	ADP
ftr-422	922	43	reasonable	reasonable	ADJ
ftr-422	922	44	accuracy	accuracy	NOUN
ftr-422	922	45	,	,	PUNCT
ftr-422	922	46	and	and	CCONJ
ftr-422	922	47	economic	economic	ADJ
ftr-422	922	48	performance	performance	NOUN
ftr-422	922	49	has	have	AUX
ftr-422	922	50	occurred	occur	VERB
ftr-422	922	51	with	with	ADP
ftr-422	922	52	respect	respect	NOUN
ftr-422	922	53	to	to	ADP
ftr-422	922	54	the	the	DET
ftr-422	922	55	liability.214	liability.214	NOUN
ftr-422	922	56	generally	generally	ADV
ftr-422	922	57	,	,	PUNCT
ftr-422	922	58	financial	financial	ADJ
ftr-422	922	59	accounting	accounting	NOUN
ftr-422	922	60	concepts	concept	NOUN
ftr-422	922	61	pertaining	pertain	VERB
ftr-422	922	62	to	to	ADP
ftr-422	922	63	recognition	recognition	NOUN
ftr-422	922	64	of	of	ADP
ftr-422	922	65	interest	interest	NOUN
ftr-422	922	66	are	be	AUX
ftr-422	922	67	similar	similar	ADJ
ftr-422	922	68	.	.	PUNCT
ftr-422	923	1	most	most	ADJ
ftr-422	923	2	corporations	corporation	NOUN
ftr-422	923	3	use	use	VERB
ftr-422	923	4	the	the	DET
ftr-422	923	5	accrual	accrual	ADJ
ftr-422	923	6	basis	basis	NOUN
ftr-422	923	7	of	of	ADP
ftr-422	923	8	accounting:215	accounting:215	PUNCT
ftr-422	923	9	they	they	PRON
ftr-422	923	10	recognize	recognize	VERB
ftr-422	923	11	interest	interest	NOUN
ftr-422	923	12	income	income	NOUN
ftr-422	923	13	when	when	SCONJ
ftr-422	923	14	it	it	PRON
ftr-422	923	15	is	be	AUX
ftr-422	923	16	earned	earn	VERB
ftr-422	923	17	,	,	PUNCT
ftr-422	923	18	and	and	CCONJ
ftr-422	923	19	recognize	recognize	VERB
ftr-422	923	20	expense	expense	NOUN
ftr-422	923	21	in	in	ADP
ftr-422	923	22	the	the	DET
ftr-422	923	23	period	period	NOUN
ftr-422	923	24	incurred	incur	VERB
ftr-422	923	25	.	.	PUNCT
ftr-422	924	1	cash	cash	NOUN
ftr-422	924	2	basis	basis	NOUN
ftr-422	924	3	entities	entity	NOUN
ftr-422	924	4	recognize	recognize	VERB
ftr-422	924	5	income	income	NOUN
ftr-422	924	6	only	only	ADV
ftr-422	924	7	when	when	SCONJ
ftr-422	924	8	it	it	PRON
ftr-422	924	9	is	be	AUX
ftr-422	924	10	received	receive	VERB
ftr-422	924	11	,	,	PUNCT
ftr-422	924	12	and	and	CCONJ
ftr-422	924	13	expense	expense	NOUN
ftr-422	924	14	upon	upon	SCONJ
ftr-422	924	15	payment	payment	NOUN
ftr-422	924	16	of	of	ADP
ftr-422	924	17	such	such	DET
ftr-422	924	18	an	an	DET
ftr-422	924	19	expense	expense	NOUN
ftr-422	924	20	.	.	PUNCT
ftr-422	925	1	interest	interest	NOUN
ftr-422	925	2	income	income	NOUN
ftr-422	925	3	is	be	AUX
ftr-422	925	4	recognized216	recognized216	PROPN
ftr-422	925	5	as	as	ADP
ftr-422	925	6	revenue	revenue	NOUN
ftr-422	925	7	.	.	PUNCT
ftr-422	926	1	the	the	DET
ftr-422	926	2	fair	fair	ADJ
ftr-422	926	3	value	value	NOUN
ftr-422	926	4	are	be	AUX
ftr-422	926	5	reported	report	VERB
ftr-422	926	6	under	under	ADP
ftr-422	926	7	“	"	PUNCT
ftr-422	926	8	other	other	ADJ
ftr-422	926	9	comprehensive	comprehensive	ADJ
ftr-422	926	10	income	income	NOUN
ftr-422	926	11	,	,	PUNCT
ftr-422	926	12	”	"	PUNCT
ftr-422	926	13	as	as	SCONJ
ftr-422	926	14	opposed	oppose	VERB
ftr-422	926	15	to	to	ADP
ftr-422	926	16	trading	trade	VERB
ftr-422	926	17	securities	security	NOUN
ftr-422	926	18	for	for	ADP
ftr-422	926	19	which	which	PRON
ftr-422	926	20	changes	change	NOUN
ftr-422	926	21	in	in	ADP
ftr-422	926	22	the	the	DET
ftr-422	926	23	fair	fair	ADJ
ftr-422	926	24	value	value	NOUN
ftr-422	926	25	are	be	AUX
ftr-422	926	26	reported	report	VERB
ftr-422	926	27	in	in	ADP
ftr-422	926	28	the	the	DET
ftr-422	926	29	net	net	ADJ
ftr-422	926	30	income	income	NOUN
ftr-422	926	31	.	.	PUNCT
ftr-422	927	1	the	the	DET
ftr-422	927	2	irs	irs	PROPN
ftr-422	927	3	and	and	CCONJ
ftr-422	927	4	most	most	ADJ
ftr-422	927	5	commentators	commentator	NOUN
ftr-422	927	6	,	,	PUNCT
ftr-422	927	7	however	however	ADV
ftr-422	927	8	,	,	PUNCT
ftr-422	927	9	agree	agree	VERB
ftr-422	927	10	that	that	SCONJ
ftr-422	927	11	both	both	DET
ftr-422	927	12	methods	method	NOUN
ftr-422	927	13	constitute	constitute	VERB
ftr-422	927	14	a	a	DET
ftr-422	927	15	mark	mark	NOUN
ftr-422	927	16	-	-	PUNCT
ftr-422	927	17	to	to	ADP
ftr-422	927	18	-	-	PUNCT
ftr-422	927	19	market	market	NOUN
ftr-422	927	20	method	method	NOUN
ftr-422	927	21	,	,	PUNCT
ftr-422	927	22	even	even	ADV
ftr-422	927	23	though	though	SCONJ
ftr-422	927	24	the	the	DET
ftr-422	927	25	changes	change	NOUN
ftr-422	927	26	in	in	ADP
ftr-422	927	27	the	the	DET
ftr-422	927	28	fair	fair	ADJ
ftr-422	927	29	value	value	NOUN
ftr-422	927	30	are	be	AUX
ftr-422	927	31	reported	report	VERB
ftr-422	927	32	under	under	ADP
ftr-422	927	33	different	different	ADJ
ftr-422	927	34	sections	section	NOUN
ftr-422	927	35	.	.	PUNCT
ftr-422	928	1	see	see	VERB
ftr-422	928	2	ensminger	ensminger	NOUN
ftr-422	928	3	,	,	PUNCT
ftr-422	928	4	supra	supra	PROPN
ftr-422	928	5	note	note	PROPN
ftr-422	928	6	1	1	NUM
ftr-422	928	7	,	,	PUNCT
ftr-422	928	8	at	at	ADP
ftr-422	928	9	25	25	NUM
ftr-422	928	10	,	,	PUNCT
ftr-422	928	11	for	for	ADP
ftr-422	928	12	fas	fas	PROPN
ftr-422	928	13	133	133	NUM
ftr-422	928	14	.	.	PUNCT
ftr-422	929	1	see	see	VERB
ftr-422	929	2	.	.	PUNCT
ftr-422	930	1	rev	rev	PROPN
ftr-422	930	2	.	.	PROPN
ftr-422	930	3	rul	rul	PROPN
ftr-422	930	4	93	93	NUM
ftr-422	930	5	-	-	SYM
ftr-422	930	6	76	76	NUM
ftr-422	930	7	,	,	PUNCT
ftr-422	930	8	1993	1993	NUM
ftr-422	930	9	-	-	SYM
ftr-422	930	10	2	2	NUM
ftr-422	930	11	c.b	c.b	PROPN
ftr-422	930	12	.	.	PROPN
ftr-422	930	13	235	235	NUM
ftr-422	930	14	.	.	NOUN
ftr-422	930	15	210	210	NUM
ftr-422	930	16	.	.	PUNCT
ftr-422	931	1	irc	irc	PROPN
ftr-422	931	2	§	§	PROPN
ftr-422	931	3	451(a	451(a	PROPN
ftr-422	931	4	)	)	PUNCT
ftr-422	931	5	;	;	PUNCT
ftr-422	931	6	regs	reg	NOUN
ftr-422	931	7	.	.	PUNCT
ftr-422	932	1	§	§	PROPN
ftr-422	932	2	1.451	1.451	NUM
ftr-422	932	3	-	-	SYM
ftr-422	932	4	1(a	1(a	NUM
ftr-422	932	5	)	)	PUNCT
ftr-422	932	6	.	.	PUNCT
ftr-422	933	1	income	income	NOUN
ftr-422	933	2	is	be	AUX
ftr-422	933	3	constructively	constructively	ADV
ftr-422	933	4	received	receive	VERB
ftr-422	933	5	by	by	ADP
ftr-422	933	6	a	a	DET
ftr-422	933	7	taxpayer	taxpayer	NOUN
ftr-422	933	8	in	in	ADP
ftr-422	933	9	the	the	DET
ftr-422	933	10	year	year	NOUN
ftr-422	933	11	in	in	ADP
ftr-422	933	12	which	which	PRON
ftr-422	933	13	it	it	PRON
ftr-422	933	14	is	be	AUX
ftr-422	933	15	credited	credit	VERB
ftr-422	933	16	to	to	ADP
ftr-422	933	17	the	the	DET
ftr-422	933	18	taxpayer	taxpayer	NOUN
ftr-422	933	19	’s	’s	PART
ftr-422	933	20	account	account	NOUN
ftr-422	933	21	,	,	PUNCT
ftr-422	933	22	set	set	VERB
ftr-422	933	23	apart	apart	ADV
ftr-422	933	24	for	for	ADP
ftr-422	933	25	him	he	PRON
ftr-422	933	26	,	,	PUNCT
ftr-422	933	27	or	or	CCONJ
ftr-422	933	28	otherwise	otherwise	ADV
ftr-422	933	29	made	make	VERB
ftr-422	933	30	available	available	ADJ
ftr-422	933	31	so	so	SCONJ
ftr-422	933	32	that	that	SCONJ
ftr-422	933	33	the	the	DET
ftr-422	933	34	taxpayer	taxpayer	NOUN
ftr-422	933	35	may	may	AUX
ftr-422	933	36	draw	draw	VERB
ftr-422	933	37	upon	upon	SCONJ
ftr-422	933	38	it	it	PRON
ftr-422	933	39	at	at	ADP
ftr-422	933	40	any	any	DET
ftr-422	933	41	time	time	NOUN
ftr-422	933	42	,	,	PUNCT
ftr-422	933	43	or	or	CCONJ
ftr-422	933	44	could	could	AUX
ftr-422	933	45	have	have	AUX
ftr-422	933	46	drawn	draw	VERB
ftr-422	933	47	upon	upon	SCONJ
ftr-422	933	48	it	it	PRON
ftr-422	933	49	during	during	ADP
ftr-422	933	50	the	the	DET
ftr-422	933	51	taxable	taxable	ADJ
ftr-422	933	52	year	year	NOUN
ftr-422	933	53	if	if	SCONJ
ftr-422	933	54	notice	notice	NOUN
ftr-422	933	55	of	of	ADP
ftr-422	933	56	intention	intention	NOUN
ftr-422	933	57	to	to	PART
ftr-422	933	58	withdraw	withdraw	VERB
ftr-422	933	59	had	have	AUX
ftr-422	933	60	been	be	AUX
ftr-422	933	61	given	give	VERB
ftr-422	933	62	.	.	PUNCT
ftr-422	934	1	see	see	VERB
ftr-422	934	2	regs	reg	NOUN
ftr-422	934	3	.	.	PUNCT
ftr-422	935	1	§	§	PROPN
ftr-422	935	2	1.451	1.451	NUM
ftr-422	935	3	-	-	PUNCT
ftr-422	935	4	2(a	2(a	NUM
ftr-422	935	5	)	)	PUNCT
ftr-422	935	6	.	.	PUNCT
ftr-422	936	1	211	211	NUM
ftr-422	936	2	.	.	PUNCT
ftr-422	937	1	irc	irc	PROPN
ftr-422	937	2	§	§	PROPN
ftr-422	937	3	163	163	NUM
ftr-422	937	4	(	(	PUNCT
ftr-422	937	5	a	a	NOUN
ftr-422	937	6	)	)	PUNCT
ftr-422	937	7	;	;	PUNCT
ftr-422	937	8	regs	reg	NOUN
ftr-422	937	9	.	.	PUNCT
ftr-422	938	1	§	§	PROPN
ftr-422	938	2	1.461	1.461	NUM
ftr-422	938	3	-	-	SYM
ftr-422	938	4	1(a)(1	1(a)(1	NUM
ftr-422	938	5	)	)	PUNCT
ftr-422	938	6	.	.	PUNCT
ftr-422	939	1	212	212	NUM
ftr-422	939	2	.	.	PUNCT
ftr-422	939	3	regs	regs	PROPN
ftr-422	939	4	.	.	PUNCT
ftr-422	940	1	§	§	PROPN
ftr-422	940	2	1.451	1.451	NUM
ftr-422	940	3	-	-	SYM
ftr-422	940	4	1(a	1(a	NUM
ftr-422	940	5	)	)	PUNCT
ftr-422	940	6	.	.	PUNCT
ftr-422	941	1	213	213	NUM
ftr-422	941	2	.	.	PUNCT
ftr-422	942	1	to	to	PART
ftr-422	942	2	accrue	accrue	VERB
ftr-422	942	3	,	,	PUNCT
ftr-422	942	4	a	a	DET
ftr-422	942	5	liability	liability	NOUN
ftr-422	942	6	must	must	AUX
ftr-422	942	7	be	be	AUX
ftr-422	942	8	:	:	PUNCT
ftr-422	942	9	(	(	PUNCT
ftr-422	942	10	i	i	NOUN
ftr-422	942	11	)	)	PUNCT
ftr-422	942	12	binding	bind	VERB
ftr-422	942	13	and	and	CCONJ
ftr-422	942	14	enforceable	enforceable	ADJ
ftr-422	942	15	,	,	PUNCT
ftr-422	942	16	(	(	PUNCT
ftr-422	942	17	ii	ii	NOUN
ftr-422	942	18	)	)	PUNCT
ftr-422	943	1	may	may	AUX
ftr-422	943	2	not	not	PART
ftr-422	943	3	be	be	AUX
ftr-422	943	4	contingent	contingent	ADJ
ftr-422	943	5	on	on	ADP
ftr-422	943	6	the	the	DET
ftr-422	943	7	occurrence	occurrence	NOUN
ftr-422	943	8	of	of	ADP
ftr-422	943	9	a	a	DET
ftr-422	943	10	future	future	ADJ
ftr-422	943	11	event	event	NOUN
ftr-422	943	12	,	,	PUNCT
ftr-422	943	13	and	and	CCONJ
ftr-422	943	14	(	(	PUNCT
ftr-422	943	15	iii	iii	X
ftr-422	943	16	)	)	PUNCT
ftr-422	943	17	the	the	DET
ftr-422	943	18	debtor	debtor	NOUN
ftr-422	943	19	must	must	AUX
ftr-422	943	20	have	have	VERB
ftr-422	943	21	a	a	DET
ftr-422	943	22	reasonable	reasonable	ADJ
ftr-422	943	23	belief	belief	NOUN
ftr-422	943	24	that	that	SCONJ
ftr-422	943	25	the	the	DET
ftr-422	943	26	liability	liability	NOUN
ftr-422	943	27	will	will	AUX
ftr-422	943	28	be	be	AUX
ftr-422	943	29	paid	pay	VERB
ftr-422	943	30	in	in	ADP
ftr-422	943	31	due	due	ADJ
ftr-422	943	32	course	course	NOUN
ftr-422	943	33	.	.	PUNCT
ftr-422	944	1	superior	superior	ADJ
ftr-422	944	2	garment	garment	PROPN
ftr-422	944	3	co.	co.	PROPN
ftr-422	945	1	v.	v.	ADP
ftr-422	945	2	comm’r	comm’r	PROPN
ftr-422	945	3	.	.	PROPN
ftr-422	945	4	,	,	PUNCT
ftr-422	945	5	tc	tc	ADP
ftr-422	945	6	1965	1965	NUM
ftr-422	945	7	-	-	SYM
ftr-422	945	8	283	283	NUM
ftr-422	945	9	.	.	PUNCT
ftr-422	946	1	214	214	NUM
ftr-422	946	2	.	.	PUNCT
ftr-422	947	1	regs	regs	PROPN
ftr-422	947	2	.	.	PUNCT
ftr-422	948	1	§	§	PROPN
ftr-422	948	2	1.461	1.461	NUM
ftr-422	948	3	-	-	SYM
ftr-422	948	4	1(a)(2	1(a)(2	NUM
ftr-422	948	5	)	)	PUNCT
ftr-422	948	6	.	.	PUNCT
ftr-422	949	1	215	215	NUM
ftr-422	949	2	.	.	PUNCT
ftr-422	949	3	compare	compare	VERB
ftr-422	949	4	contingent	contingent	ADJ
ftr-422	949	5	payment	payment	NOUN
ftr-422	949	6	debt	debt	NOUN
ftr-422	949	7	instruments	instrument	NOUN
ftr-422	949	8	,	,	PUNCT
ftr-422	949	9	which	which	PRON
ftr-422	949	10	are	be	AUX
ftr-422	949	11	discussed	discuss	VERB
ftr-422	949	12	in	in	ADP
ftr-422	949	13	greater	great	ADJ
ftr-422	949	14	detail	detail	NOUN
ftr-422	949	15	below	below	ADV
ftr-422	949	16	.	.	PUNCT
ftr-422	950	1	216	216	NUM
ftr-422	950	2	.	.	X
ftr-422	950	3	sfac	sfac	NOUN
ftr-422	950	4	5	5	NUM
ftr-422	950	5	,	,	PUNCT
ftr-422	950	6	supra	supra	ADJ
ftr-422	950	7	note	note	NOUN
ftr-422	950	8	198	198	NUM
ftr-422	950	9	,	,	PUNCT
ftr-422	950	10	¶	¶	PROPN
ftr-422	950	11	139	139	NUM
ftr-422	950	12	.	.	PUNCT
ftr-422	951	1	2004	2004	NUM
ftr-422	951	2	]	]	PUNCT
ftr-422	951	3	book	book	NOUN
ftr-422	951	4	tax	tax	NOUN
ftr-422	951	5	conformity	conformity	NOUN
ftr-422	951	6	for	for	ADP
ftr-422	951	7	financial	financial	ADJ
ftr-422	951	8	instruments	instrument	NOUN
ftr-422	951	9	719	719	NUM
ftr-422	951	10	as	as	SCONJ
ftr-422	951	11	set	set	VERB
ftr-422	951	12	forth	forth	ADV
ftr-422	951	13	in	in	ADP
ftr-422	951	14	greater	great	ADJ
ftr-422	951	15	detail	detail	NOUN
ftr-422	951	16	below	below	ADV
ftr-422	951	17	,	,	PUNCT
ftr-422	951	18	for	for	ADP
ftr-422	951	19	tax	tax	NOUN
ftr-422	951	20	purposes	purpose	NOUN
ftr-422	951	21	,	,	PUNCT
ftr-422	951	22	a	a	DET
ftr-422	951	23	holder	holder	NOUN
ftr-422	951	24	of	of	ADP
ftr-422	951	25	a	a	DET
ftr-422	951	26	debt	debt	NOUN
ftr-422	951	27	instrument	instrument	NOUN
ftr-422	951	28	recognizes	recognize	VERB
ftr-422	951	29	changes	change	NOUN
ftr-422	951	30	in	in	ADP
ftr-422	951	31	the	the	DET
ftr-422	951	32	instrument	instrument	NOUN
ftr-422	951	33	’s	’s	PART
ftr-422	951	34	value	value	NOUN
ftr-422	951	35	under	under	ADP
ftr-422	951	36	the	the	DET
ftr-422	951	37	mark	mark	NOUN
ftr-422	951	38	-	-	PUNCT
ftr-422	951	39	tomarket	tomarket	NOUN
ftr-422	951	40	method	method	NOUN
ftr-422	951	41	only	only	ADV
ftr-422	951	42	if	if	SCONJ
ftr-422	951	43	the	the	DET
ftr-422	951	44	instrument	instrument	NOUN
ftr-422	951	45	is	be	AUX
ftr-422	951	46	held	hold	VERB
ftr-422	951	47	for	for	ADP
ftr-422	951	48	dealing	deal	VERB
ftr-422	951	49	/	/	SYM
ftr-422	951	50	trading	trading	NOUN
ftr-422	951	51	purposes	purpose	NOUN
ftr-422	951	52	pursuant	pursuant	ADJ
ftr-422	951	53	to	to	ADP
ftr-422	951	54	section	section	NOUN
ftr-422	951	55	475	475	NUM
ftr-422	951	56	.	.	PUNCT
ftr-422	952	1	for	for	ADP
ftr-422	952	2	financial	financial	ADJ
ftr-422	952	3	accounting	accounting	NOUN
ftr-422	952	4	purposes	purpose	NOUN
ftr-422	952	5	,	,	PUNCT
ftr-422	952	6	a	a	DET
ftr-422	952	7	debt	debt	NOUN
ftr-422	952	8	instrument	instrument	NOUN
ftr-422	952	9	is	be	AUX
ftr-422	952	10	marked	mark	VERB
ftr-422	952	11	-	-	PUNCT
ftr-422	952	12	to	to	ADP
ftr-422	952	13	-	-	PUNCT
ftr-422	952	14	market	market	NOUN
ftr-422	952	15	unless	unless	SCONJ
ftr-422	952	16	it	it	PRON
ftr-422	952	17	is	be	AUX
ftr-422	952	18	held	hold	VERB
ftr-422	952	19	-	-	PUNCT
ftr-422	952	20	to	to	ADP
ftr-422	952	21	-	-	PUNCT
ftr-422	952	22	maturity	maturity	NOUN
ftr-422	952	23	,	,	PUNCT
ftr-422	952	24	or	or	CCONJ
ftr-422	952	25	,	,	PUNCT
ftr-422	952	26	in	in	ADP
ftr-422	952	27	some	some	DET
ftr-422	952	28	circumstances	circumstance	NOUN
ftr-422	952	29	,	,	PUNCT
ftr-422	952	30	if	if	SCONJ
ftr-422	952	31	a	a	DET
ftr-422	952	32	“	"	PUNCT
ftr-422	952	33	fair	fair	ADJ
ftr-422	952	34	value	value	NOUN
ftr-422	952	35	”	"	PUNCT
ftr-422	952	36	hedge	hedge	NOUN
ftr-422	952	37	under	under	ADP
ftr-422	952	38	fas	fas	PROPN
ftr-422	952	39	133	133	NUM
ftr-422	952	40	hedges	hedge	NOUN
ftr-422	952	41	it	it	PRON
ftr-422	952	42	.	.	PUNCT
ftr-422	953	1	the	the	DET
ftr-422	953	2	issuer	issuer	NOUN
ftr-422	953	3	of	of	ADP
ftr-422	953	4	the	the	DET
ftr-422	953	5	debt	debt	NOUN
ftr-422	953	6	instrument	instrument	NOUN
ftr-422	953	7	,	,	PUNCT
ftr-422	953	8	however	however	ADV
ftr-422	953	9	,	,	PUNCT
ftr-422	953	10	does	do	AUX
ftr-422	953	11	not	not	PART
ftr-422	953	12	mark	mark	VERB
ftr-422	953	13	its	its	PRON
ftr-422	953	14	liability	liability	NOUN
ftr-422	953	15	to	to	ADP
ftr-422	953	16	market	market	NOUN
ftr-422	953	17	for	for	ADP
ftr-422	953	18	tax	tax	NOUN
ftr-422	953	19	purposes	purpose	NOUN
ftr-422	953	20	,	,	PUNCT
ftr-422	953	21	but	but	CCONJ
ftr-422	953	22	may	may	AUX
ftr-422	953	23	be	be	AUX
ftr-422	953	24	required	require	VERB
ftr-422	953	25	to	to	PART
ftr-422	953	26	do	do	VERB
ftr-422	953	27	so	so	ADV
ftr-422	953	28	for	for	ADP
ftr-422	953	29	financial	financial	ADJ
ftr-422	953	30	accounting	accounting	NOUN
ftr-422	953	31	purposes	purpose	NOUN
ftr-422	953	32	if	if	SCONJ
ftr-422	953	33	the	the	DET
ftr-422	953	34	debt	debt	NOUN
ftr-422	953	35	is	be	AUX
ftr-422	953	36	hedged	hedge	VERB
ftr-422	953	37	by	by	ADP
ftr-422	953	38	a	a	DET
ftr-422	953	39	fair	fair	ADJ
ftr-422	953	40	value	value	NOUN
ftr-422	953	41	hedge	hedge	NOUN
ftr-422	953	42	under	under	ADP
ftr-422	953	43	fas	fas	NOUN
ftr-422	953	44	133	133	NUM
ftr-422	953	45	.	.	PUNCT
ftr-422	954	1	in	in	ADP
ftr-422	954	2	addition	addition	NOUN
ftr-422	954	3	,	,	PUNCT
ftr-422	954	4	as	as	SCONJ
ftr-422	954	5	discussed	discuss	VERB
ftr-422	954	6	above	above	ADV
ftr-422	954	7	,	,	PUNCT
ftr-422	954	8	fas	fas	PROPN
ftr-422	954	9	150	150	NUM
ftr-422	954	10	requires	require	VERB
ftr-422	954	11	that	that	SCONJ
ftr-422	954	12	the	the	DET
ftr-422	954	13	instruments	instrument	NOUN
ftr-422	954	14	discussed	discuss	VERB
ftr-422	954	15	therein	therein	ADV
ftr-422	954	16	(	(	PUNCT
ftr-422	954	17	which	which	PRON
ftr-422	954	18	are	be	AUX
ftr-422	954	19	classified	classify	VERB
ftr-422	954	20	as	as	ADP
ftr-422	954	21	liabilities	liability	NOUN
ftr-422	954	22	)	)	PUNCT
ftr-422	954	23	be	be	AUX
ftr-422	954	24	reported	report	VERB
ftr-422	954	25	at	at	ADP
ftr-422	954	26	fair	fair	ADJ
ftr-422	954	27	value	value	NOUN
ftr-422	954	28	.	.	PUNCT
ftr-422	955	1	(	(	PUNCT
ftr-422	955	2	ii	ii	NOUN
ftr-422	955	3	)	)	PUNCT
ftr-422	955	4	original	original	ADJ
ftr-422	955	5	issue	issue	NOUN
ftr-422	955	6	discount	discount	NOUN
ftr-422	955	7	(	(	PUNCT
ftr-422	955	8	oid	oid	NUM
ftr-422	955	9	)	)	PUNCT
ftr-422	955	10	in	in	ADP
ftr-422	955	11	theory	theory	NOUN
ftr-422	955	12	,	,	PUNCT
ftr-422	955	13	there	there	PRON
ftr-422	955	14	are	be	VERB
ftr-422	955	15	generally	generally	ADV
ftr-422	955	16	three	three	NUM
ftr-422	955	17	possible	possible	ADJ
ftr-422	955	18	ways	way	NOUN
ftr-422	955	19	to	to	PART
ftr-422	955	20	recognize	recognize	VERB
ftr-422	955	21	oid:217	oid:217	NOUN
ftr-422	955	22	(	(	PUNCT
ftr-422	955	23	i	i	NOUN
ftr-422	955	24	)	)	PUNCT
ftr-422	955	25	the	the	DET
ftr-422	955	26	constant	constant	ADJ
ftr-422	955	27	yield	yield	NOUN
ftr-422	955	28	method	method	NOUN
ftr-422	955	29	pursuant	pursuant	ADJ
ftr-422	955	30	to	to	ADP
ftr-422	955	31	which	which	PRON
ftr-422	955	32	,	,	PUNCT
ftr-422	955	33	the	the	DET
ftr-422	955	34	issuer	issuer	NOUN
ftr-422	955	35	and	and	CCONJ
ftr-422	955	36	holder	holder	NOUN
ftr-422	955	37	of	of	ADP
ftr-422	955	38	the	the	DET
ftr-422	955	39	discount	discount	NOUN
ftr-422	955	40	obligation	obligation	NOUN
ftr-422	955	41	accrue	accrue	VERB
ftr-422	955	42	the	the	DET
ftr-422	955	43	portion	portion	NOUN
ftr-422	955	44	of	of	ADP
ftr-422	955	45	the	the	DET
ftr-422	955	46	discount	discount	NOUN
ftr-422	955	47	as	as	ADP
ftr-422	955	48	interest	interest	NOUN
ftr-422	955	49	income	income	NOUN
ftr-422	955	50	and	and	CCONJ
ftr-422	955	51	expense	expense	NOUN
ftr-422	955	52	based	base	VERB
ftr-422	955	53	on	on	ADP
ftr-422	955	54	a	a	DET
ftr-422	955	55	constant	constant	ADJ
ftr-422	955	56	method	method	NOUN
ftr-422	955	57	;	;	PUNCT
ftr-422	955	58	(	(	PUNCT
ftr-422	955	59	ii	ii	NOUN
ftr-422	955	60	)	)	PUNCT
ftr-422	955	61	accrual	accrual	ADJ
ftr-422	955	62	of	of	ADP
ftr-422	955	63	interest	interest	NOUN
ftr-422	955	64	income	income	NOUN
ftr-422	955	65	and218	and218	NOUN
ftr-422	955	66	expenses	expense	NOUN
ftr-422	955	67	based	base	VERB
ftr-422	955	68	on	on	ADP
ftr-422	955	69	a	a	DET
ftr-422	955	70	straight	straight	ADJ
ftr-422	955	71	line	line	NOUN
ftr-422	955	72	using	use	VERB
ftr-422	955	73	a	a	DET
ftr-422	955	74	ratable	ratable	ADJ
ftr-422	955	75	accrual	accrual	ADJ
ftr-422	955	76	;	;	PUNCT
ftr-422	955	77	and	and	CCONJ
ftr-422	955	78	(	(	PUNCT
ftr-422	955	79	iii	iii	X
ftr-422	955	80	)	)	PUNCT
ftr-422	955	81	account	account	NOUN
ftr-422	955	82	for219	for219	PROPN
ftr-422	955	83	oid	oid	PROPN
ftr-422	955	84	income	income	NOUN
ftr-422	955	85	and	and	CCONJ
ftr-422	955	86	expenses	expense	NOUN
ftr-422	955	87	only	only	ADV
ftr-422	955	88	at	at	ADP
ftr-422	955	89	maturity	maturity	NOUN
ftr-422	955	90	.	.	PUNCT
ftr-422	956	1	the	the	DET
ftr-422	956	2	legislation	legislation	NOUN
ftr-422	956	3	of	of	ADP
ftr-422	956	4	the	the	DET
ftr-422	956	5	modern	modern	ADJ
ftr-422	956	6	oid	oid	NOUN
ftr-422	956	7	rules	rule	NOUN
ftr-422	956	8	is	be	AUX
ftr-422	956	9	an	an	DET
ftr-422	956	10	example	example	NOUN
ftr-422	956	11	of	of	ADP
ftr-422	956	12	congress	congress	PROPN
ftr-422	956	13	’s	’s	PART
ftr-422	956	14	attempt	attempt	NOUN
ftr-422	956	15	to	to	PART
ftr-422	956	16	conform	conform	VERB
ftr-422	956	17	tax	tax	NOUN
ftr-422	956	18	timing	timing	NOUN
ftr-422	956	19	rules	rule	NOUN
ftr-422	956	20	to	to	ADP
ftr-422	956	21	corresponding	correspond	VERB
ftr-422	956	22	gaap	gaap	PROPN
ftr-422	956	23	.	.	PUNCT
ftr-422	957	1	prior	prior	ADV
ftr-422	957	2	to	to	ADP
ftr-422	957	3	1981	1981	NUM
ftr-422	957	4	,	,	PUNCT
ftr-422	957	5	oid	oid	NOUN
ftr-422	957	6	217	217	NUM
ftr-422	957	7	.	.	PUNCT
ftr-422	958	1	a	a	DET
ftr-422	958	2	debt	debt	NOUN
ftr-422	958	3	instrument	instrument	NOUN
ftr-422	958	4	has	have	AUX
ftr-422	958	5	oid	oid	NOUN
ftr-422	958	6	equal	equal	ADJ
ftr-422	958	7	to	to	ADP
ftr-422	958	8	the	the	DET
ftr-422	958	9	excess	excess	NOUN
ftr-422	958	10	,	,	PUNCT
ftr-422	958	11	if	if	SCONJ
ftr-422	958	12	any	any	PRON
ftr-422	958	13	,	,	PUNCT
ftr-422	958	14	of	of	ADP
ftr-422	958	15	its	its	PRON
ftr-422	958	16	stated	state	VERB
ftr-422	958	17	redemption	redemption	NOUN
ftr-422	958	18	price	price	NOUN
ftr-422	958	19	at	at	ADP
ftr-422	958	20	maturity	maturity	NOUN
ftr-422	958	21	over	over	ADP
ftr-422	958	22	its	its	PRON
ftr-422	958	23	issue	issue	NOUN
ftr-422	958	24	price	price	NOUN
ftr-422	958	25	.	.	PUNCT
ftr-422	959	1	thus	thus	ADV
ftr-422	959	2	,	,	PUNCT
ftr-422	959	3	oid	oid	PROPN
ftr-422	959	4	is	be	AUX
ftr-422	959	5	the	the	DET
ftr-422	959	6	excess	excess	NOUN
ftr-422	959	7	of	of	ADP
ftr-422	959	8	what	what	PRON
ftr-422	959	9	a	a	DET
ftr-422	959	10	borrower	borrower	NOUN
ftr-422	959	11	is	be	AUX
ftr-422	959	12	obligated	obligate	VERB
ftr-422	959	13	to	to	PART
ftr-422	959	14	repay	repay	VERB
ftr-422	959	15	when	when	SCONJ
ftr-422	959	16	the	the	DET
ftr-422	959	17	loan	loan	NOUN
ftr-422	959	18	becomes	become	VERB
ftr-422	959	19	due	due	ADJ
ftr-422	959	20	over	over	ADP
ftr-422	959	21	the	the	DET
ftr-422	959	22	amount	amount	NOUN
ftr-422	959	23	borrowed	borrow	VERB
ftr-422	959	24	.	.	PUNCT
ftr-422	960	1	see	see	VERB
ftr-422	960	2	garlock	garlock	PROPN
ftr-422	960	3	,	,	PUNCT
ftr-422	960	4	supra	supra	PROPN
ftr-422	960	5	note	note	NOUN
ftr-422	960	6	125	125	NUM
ftr-422	960	7	,	,	PUNCT
ftr-422	960	8	at	at	ADP
ftr-422	960	9	§	§	PROPN
ftr-422	960	10	2.01	2.01	NUM
ftr-422	960	11	.	.	PUNCT
ftr-422	960	12	218	218	NUM
ftr-422	960	13	.	.	PUNCT
ftr-422	961	1	this	this	DET
ftr-422	961	2	approach	approach	NOUN
ftr-422	961	3	was	be	AUX
ftr-422	961	4	adopted	adopt	VERB
ftr-422	961	5	by	by	ADP
ftr-422	961	6	congress	congress	PROPN
ftr-422	961	7	in	in	ADP
ftr-422	961	8	§	§	PROPN
ftr-422	961	9	1272(a)(1	1272(a)(1	NUM
ftr-422	961	10	)	)	PUNCT
ftr-422	961	11	.	.	PUNCT
ftr-422	962	1	interest	interest	NOUN
ftr-422	962	2	income	income	NOUN
ftr-422	962	3	received	receive	VERB
ftr-422	962	4	and	and	CCONJ
ftr-422	962	5	interest	interest	NOUN
ftr-422	962	6	expense	expense	NOUN
ftr-422	962	7	paid	pay	VERB
ftr-422	962	8	are	be	AUX
ftr-422	962	9	recognized	recognize	VERB
ftr-422	962	10	annually	annually	ADV
ftr-422	962	11	under	under	ADP
ftr-422	962	12	a	a	DET
ftr-422	962	13	yield	yield	NOUN
ftr-422	962	14	-	-	PUNCT
ftr-422	962	15	to	to	ADP
ftr-422	962	16	-	-	PUNCT
ftr-422	962	17	maturity	maturity	NOUN
ftr-422	962	18	method	method	NOUN
ftr-422	962	19	,	,	PUNCT
ftr-422	962	20	regardless	regardless	ADV
ftr-422	962	21	of	of	ADP
ftr-422	962	22	whether	whether	SCONJ
ftr-422	962	23	it	it	PRON
ftr-422	962	24	is	be	AUX
ftr-422	962	25	actually	actually	ADV
ftr-422	962	26	received	receive	VERB
ftr-422	962	27	or	or	CCONJ
ftr-422	962	28	paid	pay	VERB
ftr-422	962	29	.	.	PUNCT
ftr-422	963	1	an	an	DET
ftr-422	963	2	important	important	ADJ
ftr-422	963	3	advantage	advantage	NOUN
ftr-422	963	4	of	of	ADP
ftr-422	963	5	that	that	DET
ftr-422	963	6	method	method	NOUN
ftr-422	963	7	is	be	AUX
ftr-422	963	8	that	that	SCONJ
ftr-422	963	9	it	it	PRON
ftr-422	963	10	is	be	AUX
ftr-422	963	11	consistent	consistent	ADJ
ftr-422	963	12	with	with	ADP
ftr-422	963	13	market	market	NOUN
ftr-422	963	14	practice	practice	NOUN
ftr-422	963	15	.	.	PUNCT
ftr-422	964	1	however	however	ADV
ftr-422	964	2	,	,	PUNCT
ftr-422	964	3	its	its	PRON
ftr-422	964	4	main	main	ADJ
ftr-422	964	5	disadvantage	disadvantage	NOUN
ftr-422	964	6	is	be	AUX
ftr-422	964	7	that	that	SCONJ
ftr-422	964	8	it	it	PRON
ftr-422	964	9	is	be	AUX
ftr-422	964	10	complex	complex	ADJ
ftr-422	964	11	to	to	PART
ftr-422	964	12	administer	administer	VERB
ftr-422	964	13	and	and	CCONJ
ftr-422	964	14	might	might	AUX
ftr-422	964	15	not	not	PART
ftr-422	964	16	be	be	AUX
ftr-422	964	17	suitable	suitable	ADJ
ftr-422	964	18	to	to	ADP
ftr-422	964	19	all	all	DET
ftr-422	964	20	taxpayers	taxpayer	NOUN
ftr-422	964	21	.	.	PUNCT
ftr-422	965	1	another	another	DET
ftr-422	965	2	disadvantage	disadvantage	NOUN
ftr-422	965	3	of	of	ADP
ftr-422	965	4	that	that	DET
ftr-422	965	5	method	method	NOUN
ftr-422	965	6	is	be	AUX
ftr-422	965	7	that	that	SCONJ
ftr-422	965	8	it	it	PRON
ftr-422	965	9	normally	normally	ADV
ftr-422	965	10	taxes	tax	VERB
ftr-422	965	11	holders	holder	NOUN
ftr-422	965	12	prior	prior	ADV
ftr-422	965	13	to	to	ADP
ftr-422	965	14	the	the	DET
ftr-422	965	15	time	time	NOUN
ftr-422	965	16	in	in	ADP
ftr-422	965	17	which	which	PRON
ftr-422	965	18	they	they	PRON
ftr-422	965	19	actually	actually	ADV
ftr-422	965	20	receive	receive	VERB
ftr-422	965	21	the	the	DET
ftr-422	965	22	income	income	NOUN
ftr-422	965	23	,	,	PUNCT
ftr-422	965	24	potentially	potentially	ADV
ftr-422	965	25	infringing	infringe	VERB
ftr-422	965	26	the	the	DET
ftr-422	965	27	“	"	PUNCT
ftr-422	965	28	ability	ability	NOUN
ftr-422	965	29	to	to	PART
ftr-422	965	30	pay	pay	VERB
ftr-422	965	31	”	"	PUNCT
ftr-422	965	32	principle	principle	NOUN
ftr-422	965	33	.	.	PUNCT
ftr-422	966	1	lawrence	lawrence	PROPN
ftr-422	966	2	lokken	lokken	PROPN
ftr-422	966	3	,	,	PUNCT
ftr-422	966	4	taxation	taxation	NOUN
ftr-422	966	5	of	of	ADP
ftr-422	966	6	derivatives	derivative	NOUN
ftr-422	966	7	and	and	CCONJ
ftr-422	966	8	new	new	ADJ
ftr-422	966	9	financial	financial	ADJ
ftr-422	966	10	instruments	instrument	NOUN
ftr-422	966	11	,	,	PUNCT
ftr-422	966	12	in	in	ADP
ftr-422	966	13	united	united	PROPN
ftr-422	966	14	nations	nations	PROPN
ftr-422	966	15	,	,	PUNCT
ftr-422	966	16	international	international	ADJ
ftr-422	966	17	cooperation	cooperation	NOUN
ftr-422	966	18	in	in	ADP
ftr-422	966	19	tax	tax	NOUN
ftr-422	966	20	matters	matter	NOUN
ftr-422	966	21	,	,	PUNCT
ftr-422	966	22	1998	1998	NUM
ftr-422	966	23	,	,	PUNCT
ftr-422	966	24	at	at	ADP
ftr-422	966	25	53	53	NUM
ftr-422	966	26	.	.	PUNCT
ftr-422	966	27	219	219	NUM
ftr-422	966	28	.	.	PUNCT
ftr-422	967	1	this	this	DET
ftr-422	967	2	method	method	NOUN
ftr-422	967	3	had	have	AUX
ftr-422	967	4	been	be	AUX
ftr-422	967	5	utilized	utilize	VERB
ftr-422	967	6	in	in	ADP
ftr-422	967	7	the	the	DET
ftr-422	967	8	united	united	PROPN
ftr-422	967	9	states	states	PROPN
ftr-422	967	10	between	between	ADP
ftr-422	967	11	1969	1969	NUM
ftr-422	967	12	and	and	CCONJ
ftr-422	967	13	1982	1982	NUM
ftr-422	967	14	.	.	PUNCT
ftr-422	968	1	according	accord	VERB
ftr-422	968	2	to	to	ADP
ftr-422	968	3	that	that	DET
ftr-422	968	4	method	method	NOUN
ftr-422	968	5	,	,	PUNCT
ftr-422	968	6	the	the	DET
ftr-422	968	7	discount	discount	NOUN
ftr-422	968	8	income	income	NOUN
ftr-422	968	9	is	be	AUX
ftr-422	968	10	computed	compute	VERB
ftr-422	968	11	and	and	CCONJ
ftr-422	968	12	then	then	ADV
ftr-422	968	13	allocated	allocate	VERB
ftr-422	968	14	in	in	ADP
ftr-422	968	15	equal	equal	ADJ
ftr-422	968	16	portions	portion	NOUN
ftr-422	968	17	along	along	ADP
ftr-422	968	18	the	the	DET
ftr-422	968	19	holding	hold	VERB
ftr-422	968	20	period	period	NOUN
ftr-422	968	21	.	.	PUNCT
ftr-422	969	1	the	the	DET
ftr-422	969	2	ratable	ratable	ADJ
ftr-422	969	3	accrual	accrual	ADJ
ftr-422	969	4	method	method	NOUN
ftr-422	969	5	has	have	VERB
ftr-422	969	6	few	few	ADJ
ftr-422	969	7	advantages	advantage	NOUN
ftr-422	969	8	including	include	VERB
ftr-422	969	9	its	its	PRON
ftr-422	969	10	computation	computation	NOUN
ftr-422	969	11	simplicity	simplicity	NOUN
ftr-422	969	12	,	,	PUNCT
ftr-422	969	13	when	when	SCONJ
ftr-422	969	14	compared	compare	VERB
ftr-422	969	15	with	with	ADP
ftr-422	969	16	the	the	DET
ftr-422	969	17	constant	constant	ADJ
ftr-422	969	18	accrual	accrual	ADJ
ftr-422	969	19	method	method	NOUN
ftr-422	969	20	.	.	PUNCT
ftr-422	970	1	nevertheless	nevertheless	ADV
ftr-422	970	2	,	,	PUNCT
ftr-422	970	3	it	it	PRON
ftr-422	970	4	also	also	ADV
ftr-422	970	5	suffers	suffer	VERB
ftr-422	970	6	from	from	ADP
ftr-422	970	7	the	the	DET
ftr-422	970	8	same	same	ADJ
ftr-422	970	9	disadvantages	disadvantage	NOUN
ftr-422	970	10	of	of	ADP
ftr-422	970	11	the	the	DET
ftr-422	970	12	constant	constant	ADJ
ftr-422	970	13	accrual	accrual	ADJ
ftr-422	970	14	method	method	NOUN
ftr-422	970	15	,	,	PUNCT
ftr-422	970	16	that	that	ADV
ftr-422	970	17	is	is	ADV
ftr-422	970	18	,	,	PUNCT
ftr-422	970	19	recognizing	recognize	VERB
ftr-422	970	20	income	income	NOUN
ftr-422	970	21	well	well	ADV
ftr-422	970	22	before	before	SCONJ
ftr-422	970	23	the	the	DET
ftr-422	970	24	actual	actual	ADJ
ftr-422	970	25	cash	cash	NOUN
ftr-422	970	26	payments	payment	NOUN
ftr-422	970	27	are	be	AUX
ftr-422	970	28	received	receive	VERB
ftr-422	970	29	.	.	PUNCT
ftr-422	971	1	lokken	lokken	PROPN
ftr-422	971	2	,	,	PUNCT
ftr-422	971	3	supra	supra	PROPN
ftr-422	971	4	note	note	NOUN
ftr-422	971	5	218	218	NUM
ftr-422	971	6	,	,	PUNCT
ftr-422	971	7	at	at	ADP
ftr-422	971	8	54	54	NUM
ftr-422	971	9	.	.	X
ftr-422	972	1	720	720	NUM
ftr-422	972	2	florida	florida	PROPN
ftr-422	972	3	tax	tax	NOUN
ftr-422	972	4	review	review	NOUN
ftr-422	972	5	[	[	X
ftr-422	972	6	vol.6:7	vol.6:7	NOUN
ftr-422	972	7	tax	tax	NOUN
ftr-422	972	8	rules	rule	NOUN
ftr-422	972	9	had	have	AUX
ftr-422	972	10	been	be	AUX
ftr-422	972	11	inconsistent	inconsistent	ADJ
ftr-422	972	12	with	with	ADP
ftr-422	972	13	those	those	PRON
ftr-422	972	14	applied	apply	VERB
ftr-422	972	15	under	under	ADP
ftr-422	972	16	gaap	gaap	NOUN
ftr-422	972	17	.	.	PUNCT
ftr-422	973	1	in	in	ADP
ftr-422	973	2	particular,220	particular,220	NOUN
ftr-422	973	3	former	former	ADJ
ftr-422	973	4	section	section	NOUN
ftr-422	973	5	1232	1232	NUM
ftr-422	973	6	provided	provide	VERB
ftr-422	973	7	that	that	SCONJ
ftr-422	973	8	an	an	DET
ftr-422	973	9	amount	amount	NOUN
ftr-422	973	10	received	receive	VERB
ftr-422	973	11	by	by	ADP
ftr-422	973	12	a	a	DET
ftr-422	973	13	holder	holder	NOUN
ftr-422	973	14	on	on	ADP
ftr-422	973	15	retirement	retirement	NOUN
ftr-422	973	16	of	of	ADP
ftr-422	973	17	corporate	corporate	ADJ
ftr-422	973	18	debt	debt	NOUN
ftr-422	973	19	instruments	instrument	NOUN
ftr-422	973	20	was	be	AUX
ftr-422	973	21	treated	treat	VERB
ftr-422	973	22	as	as	ADP
ftr-422	973	23	an	an	DET
ftr-422	973	24	amount	amount	NOUN
ftr-422	973	25	received	receive	VERB
ftr-422	973	26	in	in	ADP
ftr-422	973	27	exchange	exchange	NOUN
ftr-422	973	28	of	of	ADP
ftr-422	973	29	such	such	ADJ
ftr-422	973	30	debt	debt	NOUN
ftr-422	973	31	.	.	PUNCT
ftr-422	974	1	in	in	ADP
ftr-422	974	2	1969	1969	NUM
ftr-422	974	3	(	(	PUNCT
ftr-422	974	4	p.l	p.l	PROPN
ftr-422	974	5	.	.	PROPN
ftr-422	974	6	91	91	NUM
ftr-422	974	7	-	-	SYM
ftr-422	974	8	172	172	NUM
ftr-422	974	9	)	)	PUNCT
ftr-422	974	10	,	,	PUNCT
ftr-422	974	11	congress	congress	PROPN
ftr-422	974	12	amended	amend	VERB
ftr-422	974	13	§	§	PROPN
ftr-422	974	14	1232	1232	NUM
ftr-422	974	15	to	to	PART
ftr-422	974	16	provide	provide	VERB
ftr-422	974	17	for	for	ADP
ftr-422	974	18	the221	the221	PROPN
ftr-422	974	19	inclusion	inclusion	NOUN
ftr-422	974	20	of	of	ADP
ftr-422	974	21	oid	oid	PROPN
ftr-422	974	22	(	(	PUNCT
ftr-422	974	23	measured	measure	VERB
ftr-422	974	24	on	on	ADP
ftr-422	974	25	a	a	DET
ftr-422	974	26	straight	straight	ADJ
ftr-422	974	27	-	-	PUNCT
ftr-422	974	28	line	line	NOUN
ftr-422	974	29	basis	basis	NOUN
ftr-422	974	30	)	)	PUNCT
ftr-422	974	31	in	in	ADP
ftr-422	974	32	the	the	DET
ftr-422	974	33	holder	holder	NOUN
ftr-422	974	34	’s	’s	PART
ftr-422	974	35	income	income	NOUN
ftr-422	974	36	irrespective	irrespective	ADV
ftr-422	974	37	of	of	ADP
ftr-422	974	38	the	the	DET
ftr-422	974	39	holder	holder	NOUN
ftr-422	974	40	’s	’s	PART
ftr-422	974	41	regular	regular	ADJ
ftr-422	974	42	method	method	NOUN
ftr-422	974	43	of	of	ADP
ftr-422	974	44	accounting	accounting	NOUN
ftr-422	974	45	.	.	PUNCT
ftr-422	975	1	this	this	DET
ftr-422	975	2	rule	rule	NOUN
ftr-422	975	3	applied	apply	VERB
ftr-422	975	4	,	,	PUNCT
ftr-422	975	5	however	however	ADV
ftr-422	975	6	,	,	PUNCT
ftr-422	975	7	only	only	ADV
ftr-422	975	8	to	to	ADP
ftr-422	975	9	corporate	corporate	ADJ
ftr-422	975	10	debt	debt	NOUN
ftr-422	975	11	instruments	instrument	NOUN
ftr-422	975	12	,	,	PUNCT
ftr-422	975	13	which	which	PRON
ftr-422	975	14	constituted	constitute	VERB
ftr-422	975	15	capital	capital	NOUN
ftr-422	975	16	assets	asset	NOUN
ftr-422	975	17	in	in	ADP
ftr-422	975	18	the	the	DET
ftr-422	975	19	hands	hand	NOUN
ftr-422	975	20	of	of	ADP
ftr-422	975	21	the	the	DET
ftr-422	975	22	holder.222	holder.222	NOUN
ftr-422	975	23	in	in	ADP
ftr-422	975	24	1982	1982	NUM
ftr-422	975	25	,	,	PUNCT
ftr-422	975	26	former	former	ADJ
ftr-422	975	27	sections	section	NOUN
ftr-422	975	28	1232a	1232a	NOUN
ftr-422	975	29	and	and	CCONJ
ftr-422	975	30	1232b	1232b	NOUN
ftr-422	975	31	were	be	AUX
ftr-422	975	32	enacted	enact	VERB
ftr-422	975	33	to	to	PART
ftr-422	975	34	change	change	VERB
ftr-422	975	35	the	the	DET
ftr-422	975	36	straight	straight	ADJ
ftr-422	975	37	-	-	PUNCT
ftr-422	975	38	line	line	NOUN
ftr-422	975	39	accrual	accrual	ADJ
ftr-422	975	40	into	into	ADP
ftr-422	975	41	a	a	DET
ftr-422	975	42	yield	yield	NOUN
ftr-422	975	43	-	-	PUNCT
ftr-422	975	44	to	to	ADP
ftr-422	975	45	-	-	PUNCT
ftr-422	975	46	maturity	maturity	NOUN
ftr-422	975	47	method	method	NOUN
ftr-422	975	48	in	in	ADP
ftr-422	975	49	measuring	measure	VERB
ftr-422	975	50	oid.223	oid.223	ADP
ftr-422	975	51	former	former	ADJ
ftr-422	975	52	section	section	NOUN
ftr-422	975	53	1232a	1232a	NUM
ftr-422	975	54	applied	apply	VERB
ftr-422	975	55	to	to	ADP
ftr-422	975	56	all	all	DET
ftr-422	975	57	debt	debt	NOUN
ftr-422	975	58	instruments	instrument	NOUN
ftr-422	975	59	that	that	PRON
ftr-422	975	60	were	be	AUX
ftr-422	975	61	capital	capital	NOUN
ftr-422	975	62	assets	asset	NOUN
ftr-422	975	63	in	in	ADP
ftr-422	975	64	the	the	DET
ftr-422	975	65	holder	holder	NOUN
ftr-422	975	66	’s	’s	PART
ftr-422	975	67	hands	hand	NOUN
ftr-422	975	68	other	other	ADJ
ftr-422	975	69	than	than	ADP
ftr-422	975	70	those	those	PRON
ftr-422	975	71	issued	issue	VERB
ftr-422	975	72	by	by	ADP
ftr-422	975	73	natural	natural	ADJ
ftr-422	975	74	persons	person	NOUN
ftr-422	975	75	.	.	PUNCT
ftr-422	976	1	in	in	ADP
ftr-422	976	2	the	the	DET
ftr-422	976	3	deficit	deficit	NOUN
ftr-422	976	4	reduction	reduction	NOUN
ftr-422	976	5	act	act	NOUN
ftr-422	976	6	of	of	ADP
ftr-422	976	7	1984	1984	NUM
ftr-422	976	8	(	(	PUNCT
ftr-422	976	9	defra	defra	PROPN
ftr-422	976	10	)	)	PUNCT
ftr-422	976	11	,	,	PUNCT
ftr-422	976	12	p.l	p.l	PROPN
ftr-422	976	13	.	.	PROPN
ftr-422	976	14	98	98	NUM
ftr-422	976	15	-	-	SYM
ftr-422	976	16	369	369	NUM
ftr-422	976	17	,	,	PUNCT
ftr-422	976	18	the	the	DET
ftr-422	976	19	rules	rule	NOUN
ftr-422	976	20	for	for	ADP
ftr-422	976	21	the	the	DET
ftr-422	976	22	measurement	measurement	NOUN
ftr-422	976	23	and	and	CCONJ
ftr-422	976	24	timing	timing	NOUN
ftr-422	976	25	of	of	ADP
ftr-422	976	26	oid	oid	NOUN
ftr-422	976	27	as	as	ADV
ftr-422	976	28	well	well	ADV
ftr-422	976	29	as	as	ADP
ftr-422	976	30	the	the	DET
ftr-422	976	31	treatment	treatment	NOUN
ftr-422	976	32	of	of	ADP
ftr-422	976	33	stripped	strip	VERB
ftr-422	976	34	bonds	bond	NOUN
ftr-422	976	35	were	be	AUX
ftr-422	976	36	extensively	extensively	ADV
ftr-422	976	37	revised	revise	VERB
ftr-422	976	38	.	.	PUNCT
ftr-422	977	1	defra	defra	PROPN
ftr-422	977	2	also	also	ADV
ftr-422	977	3	added	add	VERB
ftr-422	977	4	rules	rule	NOUN
ftr-422	977	5	addressing	address	VERB
ftr-422	977	6	similar	similar	ADJ
ftr-422	977	7	time	time	NOUN
ftr-422	977	8	value	value	NOUN
ftr-422	977	9	of	of	ADP
ftr-422	977	10	money224	money224	PROPN
ftr-422	977	11	issues	issue	NOUN
ftr-422	977	12	including	include	VERB
ftr-422	977	13	sections	section	NOUN
ftr-422	977	14	1276	1276	NUM
ftr-422	977	15	through	through	ADP
ftr-422	977	16	1278	1278	NUM
ftr-422	977	17	(	(	PUNCT
ftr-422	977	18	measurement	measurement	NOUN
ftr-422	977	19	and	and	CCONJ
ftr-422	977	20	timing	timing	NOUN
ftr-422	977	21	of	of	ADP
ftr-422	977	22	market	market	NOUN
ftr-422	977	23	discount	discount	NOUN
ftr-422	977	24	)	)	PUNCT
ftr-422	977	25	,	,	PUNCT
ftr-422	977	26	sections	section	NOUN
ftr-422	977	27	1281	1281	NUM
ftr-422	977	28	through	through	ADP
ftr-422	977	29	1283	1283	NUM
ftr-422	977	30	(	(	PUNCT
ftr-422	977	31	treatment	treatment	NOUN
ftr-422	977	32	of	of	ADP
ftr-422	977	33	discount	discount	NOUN
ftr-422	977	34	on	on	ADP
ftr-422	977	35	certain	certain	ADJ
ftr-422	977	36	short	short	ADJ
ftr-422	977	37	-	-	PUNCT
ftr-422	977	38	term	term	NOUN
ftr-422	977	39	obligations	obligation	NOUN
ftr-422	977	40	)	)	PUNCT
ftr-422	977	41	,	,	PUNCT
ftr-422	977	42	section	section	NOUN
ftr-422	977	43	1286	1286	NUM
ftr-422	977	44	(	(	PUNCT
ftr-422	977	45	treatment	treatment	NOUN
ftr-422	977	46	of	of	ADP
ftr-422	977	47	stripped	strip	VERB
ftr-422	977	48	bonds	bond	NOUN
ftr-422	977	49	)	)	PUNCT
ftr-422	977	50	,	,	PUNCT
ftr-422	977	51	and	and	CCONJ
ftr-422	977	52	section	section	NOUN
ftr-422	977	53	1288	1288	NUM
ftr-422	977	54	(	(	PUNCT
ftr-422	977	55	oid	oid	NOUN
ftr-422	977	56	on	on	ADP
ftr-422	977	57	tax	tax	NOUN
ftr-422	977	58	-	-	PUNCT
ftr-422	977	59	exempt	exempt	ADJ
ftr-422	977	60	obligations	obligation	NOUN
ftr-422	977	61	)	)	PUNCT
ftr-422	977	62	.	.	PUNCT
ftr-422	978	1	one	one	NUM
ftr-422	978	2	of	of	ADP
ftr-422	978	3	the	the	DET
ftr-422	978	4	purposes	purpose	NOUN
ftr-422	978	5	of	of	ADP
ftr-422	978	6	enacting	enact	VERB
ftr-422	978	7	the	the	DET
ftr-422	978	8	above	above	ADJ
ftr-422	978	9	comprehensive	comprehensive	ADJ
ftr-422	978	10	set	set	NOUN
ftr-422	978	11	of	of	ADP
ftr-422	978	12	rules	rule	NOUN
ftr-422	978	13	was	be	AUX
ftr-422	978	14	to	to	PART
ftr-422	978	15	conform	conform	VERB
ftr-422	978	16	tax	tax	NOUN
ftr-422	978	17	rules	rule	NOUN
ftr-422	978	18	to	to	ADP
ftr-422	978	19	the	the	DET
ftr-422	978	20	corresponding	corresponding	ADJ
ftr-422	978	21	principles	principle	NOUN
ftr-422	978	22	that	that	PRON
ftr-422	978	23	had	have	AUX
ftr-422	978	24	been	be	AUX
ftr-422	978	25	developed	develop	VERB
ftr-422	978	26	over	over	ADP
ftr-422	978	27	the	the	DET
ftr-422	978	28	years	year	NOUN
ftr-422	978	29	for	for	ADP
ftr-422	978	30	financial	financial	ADJ
ftr-422	978	31	accounting	accounting	NOUN
ftr-422	978	32	purposes	purpose	NOUN
ftr-422	978	33	.	.	PUNCT
ftr-422	979	1	gaap	gaap	PROPN
ftr-422	979	2	,	,	PUNCT
ftr-422	979	3	however,225	however,225	PRON
ftr-422	979	4	generally	generally	ADV
ftr-422	979	5	do	do	AUX
ftr-422	979	6	not	not	PART
ftr-422	979	7	distinguish	distinguish	VERB
ftr-422	979	8	between	between	ADP
ftr-422	979	9	oid	oid	NOUN
ftr-422	979	10	,	,	PUNCT
ftr-422	979	11	market	market	NOUN
ftr-422	979	12	discount	discount	NOUN
ftr-422	979	13	or	or	CCONJ
ftr-422	979	14	bond	bond	NOUN
ftr-422	979	15	premium	premium	NOUN
ftr-422	979	16	,	,	PUNCT
ftr-422	979	17	but	but	CCONJ
ftr-422	979	18	treat	treat	VERB
ftr-422	979	19	them	they	PRON
ftr-422	979	20	all	all	PRON
ftr-422	979	21	as	as	ADP
ftr-422	979	22	discount	discount	NOUN
ftr-422	979	23	(	(	PUNCT
ftr-422	979	24	or	or	CCONJ
ftr-422	979	25	premium	premium	NOUN
ftr-422	979	26	)	)	PUNCT
ftr-422	979	27	to	to	PART
ftr-422	979	28	be	be	AUX
ftr-422	979	29	currently	currently	ADV
ftr-422	979	30	accrued	accrue	VERB
ftr-422	979	31	.	.	PUNCT
ftr-422	980	1	for226	for226	PROPN
ftr-422	980	2	financial	financial	ADJ
ftr-422	980	3	accounting	accounting	NOUN
ftr-422	980	4	purposes	purpose	NOUN
ftr-422	980	5	,	,	PUNCT
ftr-422	980	6	oid	oid	NOUN
ftr-422	980	7	,	,	PUNCT
ftr-422	980	8	market	market	NOUN
ftr-422	980	9	discount	discount	NOUN
ftr-422	980	10	and	and	CCONJ
ftr-422	980	11	bond	bond	NOUN
ftr-422	980	12	premium	premium	NOUN
ftr-422	980	13	are	be	AUX
ftr-422	980	14	computed	compute	VERB
ftr-422	980	15	under	under	ADP
ftr-422	980	16	an	an	DET
ftr-422	980	17	“	"	PUNCT
ftr-422	980	18	effective	effective	ADJ
ftr-422	980	19	interest	interest	NOUN
ftr-422	980	20	method	method	NOUN
ftr-422	980	21	,	,	PUNCT
ftr-422	980	22	”	"	PUNCT
ftr-422	980	23	which	which	PRON
ftr-422	980	24	is	be	AUX
ftr-422	980	25	similar	similar	ADJ
ftr-422	980	26	to	to	ADP
ftr-422	980	27	the	the	DET
ftr-422	980	28	yield	yield	NOUN
ftr-422	980	29	-	-	PUNCT
ftr-422	980	30	tomaturity	tomaturity	NOUN
ftr-422	980	31	method	method	NOUN
ftr-422	980	32	.	.	PUNCT
ftr-422	981	1	this	this	PRON
ftr-422	981	2	is	be	AUX
ftr-422	981	3	different	different	ADJ
ftr-422	981	4	than	than	ADP
ftr-422	981	5	the	the	DET
ftr-422	981	6	corresponding	corresponding	ADJ
ftr-422	981	7	tax	tax	NOUN
ftr-422	981	8	treatment227	treatment227	PROPN
ftr-422	981	9	220	220	NUM
ftr-422	981	10	.	.	PUNCT
ftr-422	982	1	see	see	VERB
ftr-422	982	2	peter	peter	PROPN
ftr-422	982	3	c.	c.	PROPN
ftr-422	982	4	canellos	canello	NOUN
ftr-422	982	5	and	and	CCONJ
ftr-422	982	6	edward	edward	PROPN
ftr-422	982	7	d.	d.	PROPN
ftr-422	982	8	kleinbard	kleinbard	PROPN
ftr-422	982	9	,	,	PUNCT
ftr-422	982	10	the	the	DET
ftr-422	982	11	miracle	miracle	NOUN
ftr-422	982	12	of	of	ADP
ftr-422	982	13	compound	compound	NOUN
ftr-422	982	14	interest	interest	NOUN
ftr-422	982	15	:	:	PUNCT
ftr-422	982	16	interest	interest	NOUN
ftr-422	982	17	deferral	deferral	ADJ
ftr-422	982	18	and	and	CCONJ
ftr-422	982	19	discount	discount	NOUN
ftr-422	982	20	after	after	ADP
ftr-422	982	21	1982	1982	NUM
ftr-422	982	22	,	,	PUNCT
ftr-422	982	23	38	38	NUM
ftr-422	982	24	tax	tax	NOUN
ftr-422	982	25	l.	l.	PROPN
ftr-422	982	26	rev	rev	PROPN
ftr-422	982	27	.	.	PROPN
ftr-422	982	28	565	565	NUM
ftr-422	982	29	,	,	PUNCT
ftr-422	982	30	567	567	NUM
ftr-422	982	31	(	(	PUNCT
ftr-422	982	32	1983	1983	NUM
ftr-422	982	33	)	)	PUNCT
ftr-422	982	34	.	.	PUNCT
ftr-422	983	1	221	221	NUM
ftr-422	983	2	.	.	PUNCT
ftr-422	984	1	i	i	PRON
ftr-422	984	2	d.	d.	PROPN
ftr-422	984	3	222	222	NUM
ftr-422	984	4	.	.	PUNCT
ftr-422	985	1	i	i	PRON
ftr-422	985	2	d.	d.	PROPN
ftr-422	985	3	,	,	PUNCT
ftr-422	985	4	at	at	ADP
ftr-422	985	5	568	568	NUM
ftr-422	985	6	.	.	PUNCT
ftr-422	985	7	223	223	NUM
ftr-422	985	8	.	.	PUNCT
ftr-422	986	1	i	i	PRON
ftr-422	986	2	d.	d.	PROPN
ftr-422	986	3	,	,	PUNCT
ftr-422	986	4	at	at	ADP
ftr-422	986	5	568	568	NUM
ftr-422	986	6	-	-	SYM
ftr-422	986	7	569	569	NUM
ftr-422	986	8	,	,	PUNCT
ftr-422	986	9	discussing	discuss	VERB
ftr-422	986	10	the	the	DET
ftr-422	986	11	tax	tax	NOUN
ftr-422	986	12	equity	equity	NOUN
ftr-422	986	13	and	and	CCONJ
ftr-422	986	14	financial	financial	ADJ
ftr-422	986	15	respon	respon	NOUN
ftr-422	986	16	-	-	PUNCT
ftr-422	986	17	sibility	sibility	NOUN
ftr-422	986	18	act	act	NOUN
ftr-422	986	19	of	of	ADP
ftr-422	986	20	1982	1982	NUM
ftr-422	986	21	,	,	PUNCT
ftr-422	986	22	pub	pub	NOUN
ftr-422	986	23	.	.	PUNCT
ftr-422	987	1	l.	l.	PROPN
ftr-422	987	2	no	no	INTJ
ftr-422	987	3	.	.	PROPN
ftr-422	988	1	97	97	NUM
ftr-422	988	2	-	-	SYM
ftr-422	988	3	248	248	NUM
ftr-422	988	4	,	,	PUNCT
ftr-422	988	5	96	96	NUM
ftr-422	988	6	stat	stat	NOUN
ftr-422	988	7	.	.	PUNCT
ftr-422	989	1	324	324	NUM
ftr-422	989	2	(	(	PUNCT
ftr-422	989	3	1982	1982	NUM
ftr-422	989	4	)	)	PUNCT
ftr-422	989	5	.	.	PUNCT
ftr-422	990	1	224	224	NUM
ftr-422	990	2	.	.	PUNCT
ftr-422	991	1	former	former	ADJ
ftr-422	991	2	§	§	PROPN
ftr-422	991	3	§	§	PROPN
ftr-422	991	4	1232	1232	NUM
ftr-422	991	5	,	,	PUNCT
ftr-422	991	6	1232a	1232a	NUM
ftr-422	991	7	and	and	CCONJ
ftr-422	991	8	1232b	1232b	NOUN
ftr-422	991	9	were	be	AUX
ftr-422	991	10	repealed	repeal	VERB
ftr-422	991	11	,	,	PUNCT
ftr-422	991	12	and	and	CCONJ
ftr-422	991	13	the	the	DET
ftr-422	991	14	revised	revise	VERB
ftr-422	991	15	oid	oid	NOUN
ftr-422	991	16	rules	rule	NOUN
ftr-422	991	17	were	be	AUX
ftr-422	991	18	enacted	enact	VERB
ftr-422	991	19	under	under	ADP
ftr-422	991	20	§	§	PROPN
ftr-422	991	21	§	§	PROPN
ftr-422	991	22	1271	1271	NUM
ftr-422	991	23	through	through	ADP
ftr-422	991	24	1275	1275	NUM
ftr-422	991	25	.	.	PUNCT
ftr-422	992	1	225	225	NUM
ftr-422	992	2	.	.	PUNCT
ftr-422	993	1	see	see	VERB
ftr-422	993	2	canellos	canello	NOUN
ftr-422	993	3	and	and	CCONJ
ftr-422	993	4	kleinbard	kleinbard	ADJ
ftr-422	993	5	,	,	PUNCT
ftr-422	993	6	supra	supra	PROPN
ftr-422	993	7	note	note	NOUN
ftr-422	993	8	220	220	NUM
ftr-422	993	9	,	,	PUNCT
ftr-422	993	10	at	at	ADP
ftr-422	993	11	567	567	NUM
ftr-422	993	12	-	-	SYM
ftr-422	993	13	69	69	NUM
ftr-422	993	14	.	.	PUNCT
ftr-422	994	1	226	226	NUM
ftr-422	994	2	.	.	PUNCT
ftr-422	995	1	financial	financial	ADJ
ftr-422	995	2	accounting	accounting	NOUN
ftr-422	995	3	standards	standards	PROPN
ftr-422	995	4	board	board	NOUN
ftr-422	995	5	,	,	PUNCT
ftr-422	995	6	statement	statement	NOUN
ftr-422	995	7	of	of	ADP
ftr-422	995	8	financial	financial	ADJ
ftr-422	995	9	accounting	accounting	NOUN
ftr-422	995	10	standards	standard	NOUN
ftr-422	995	11	,	,	PUNCT
ftr-422	995	12	no	no	INTJ
ftr-422	995	13	.	.	NOUN
ftr-422	995	14	91	91	NUM
ftr-422	995	15	,	,	PUNCT
ftr-422	995	16	accounting	account	VERB
ftr-422	995	17	for	for	ADP
ftr-422	995	18	nonrefundable	nonrefundable	ADJ
ftr-422	995	19	fees	fee	NOUN
ftr-422	995	20	and	and	CCONJ
ftr-422	995	21	costs	cost	NOUN
ftr-422	995	22	associated	associate	VERB
ftr-422	995	23	with	with	ADP
ftr-422	995	24	originating	originate	VERB
ftr-422	995	25	or	or	CCONJ
ftr-422	995	26	acquiring	acquire	VERB
ftr-422	995	27	loans	loan	NOUN
ftr-422	995	28	and	and	CCONJ
ftr-422	995	29	initial	initial	ADJ
ftr-422	995	30	direct	direct	ADJ
ftr-422	995	31	costs	cost	NOUN
ftr-422	995	32	of	of	ADP
ftr-422	995	33	leases	lease	NOUN
ftr-422	995	34	(	(	PUNCT
ftr-422	995	35	1986	1986	NUM
ftr-422	995	36	)	)	PUNCT
ftr-422	995	37	;	;	PUNCT
ftr-422	995	38	available	available	ADJ
ftr-422	995	39	at	at	ADP
ftr-422	995	40	http://www.fasb.org/st/#fas91	http://www.fasb.org/st/#fas91	PROPN
ftr-422	995	41	(	(	PUNCT
ftr-422	995	42	fas	fas	PROPN
ftr-422	995	43	91	91	NUM
ftr-422	995	44	)	)	PUNCT
ftr-422	995	45	.	.	PUNCT
ftr-422	996	1	227	227	NUM
ftr-422	996	2	.	.	PUNCT
ftr-422	996	3	pursuant	pursuant	ADJ
ftr-422	996	4	to	to	ADP
ftr-422	996	5	accounting	accounting	NOUN
ftr-422	996	6	principles	principle	NOUN
ftr-422	996	7	board	board	NOUN
ftr-422	996	8	opinion	opinion	NOUN
ftr-422	996	9	12	12	NUM
ftr-422	996	10	:	:	PUNCT
ftr-422	996	11	the	the	DET
ftr-422	996	12	objective	objective	NOUN
ftr-422	996	13	of	of	ADP
ftr-422	996	14	the	the	DET
ftr-422	996	15	interest	interest	NOUN
ftr-422	996	16	method	method	NOUN
ftr-422	996	17	is	be	AUX
ftr-422	996	18	to	to	PART
ftr-422	996	19	arrive	arrive	VERB
ftr-422	996	20	at	at	ADP
ftr-422	996	21	a	a	DET
ftr-422	996	22	periodic	periodic	ADJ
ftr-422	996	23	interest	interest	NOUN
ftr-422	996	24	rate	rate	NOUN
ftr-422	996	25	(	(	PUNCT
ftr-422	996	26	including	include	VERB
ftr-422	996	27	amortization	amortization	NOUN
ftr-422	996	28	)	)	PUNCT
ftr-422	996	29	which	which	PRON
ftr-422	996	30	will	will	AUX
ftr-422	996	31	represent	represent	VERB
ftr-422	996	32	a	a	DET
ftr-422	996	33	level	level	NOUN
ftr-422	996	34	effective	effective	ADJ
ftr-422	996	35	2004	2004	NUM
ftr-422	996	36	]	]	PUNCT
ftr-422	996	37	book	book	NOUN
ftr-422	996	38	tax	tax	NOUN
ftr-422	996	39	conformity	conformity	NOUN
ftr-422	996	40	for	for	ADP
ftr-422	996	41	financial	financial	ADJ
ftr-422	996	42	instruments	instrument	NOUN
ftr-422	996	43	721	721	NUM
ftr-422	996	44	pursuant	pursuant	ADJ
ftr-422	996	45	to	to	ADP
ftr-422	996	46	which	which	DET
ftr-422	996	47	bond	bond	NOUN
ftr-422	996	48	premium	premium	NOUN
ftr-422	996	49	is	be	AUX
ftr-422	996	50	recognized	recognize	VERB
ftr-422	996	51	currently	currently	ADV
ftr-422	996	52	(	(	PUNCT
ftr-422	996	53	unless	unless	SCONJ
ftr-422	996	54	the	the	DET
ftr-422	996	55	taxpayer	taxpayer	NOUN
ftr-422	996	56	elects	elect	NOUN
ftr-422	996	57	to	to	PART
ftr-422	996	58	recognize	recognize	VERB
ftr-422	996	59	an	an	DET
ftr-422	996	60	allocable	allocable	ADJ
ftr-422	996	61	portion	portion	NOUN
ftr-422	996	62	of	of	ADP
ftr-422	996	63	the	the	DET
ftr-422	996	64	premium	premium	NOUN
ftr-422	996	65	as	as	ADP
ftr-422	996	66	an	an	DET
ftr-422	996	67	offset	offset	NOUN
ftr-422	996	68	to	to	ADP
ftr-422	996	69	the	the	DET
ftr-422	996	70	interest	interest	NOUN
ftr-422	996	71	income	income	NOUN
ftr-422	996	72	from	from	ADP
ftr-422	996	73	the	the	DET
ftr-422	996	74	bond	bond	NOUN
ftr-422	996	75	)	)	PUNCT
ftr-422	996	76	,	,	PUNCT
ftr-422	996	77	and	and	CCONJ
ftr-422	996	78	market	market	NOUN
ftr-422	996	79	discount	discount	NOUN
ftr-422	996	80	is	be	AUX
ftr-422	996	81	included	include	VERB
ftr-422	996	82	when228	when228	PROPN
ftr-422	996	83	principal	principal	ADJ
ftr-422	996	84	payments	payment	NOUN
ftr-422	996	85	are	be	AUX
ftr-422	996	86	made	make	VERB
ftr-422	996	87	,	,	PUNCT
ftr-422	996	88	unless	unless	SCONJ
ftr-422	996	89	the	the	DET
ftr-422	996	90	taxpayer	taxpayer	NOUN
ftr-422	996	91	elects	elect	VERB
ftr-422	996	92	a	a	DET
ftr-422	996	93	current	current	ADJ
ftr-422	996	94	inclusion.229	inclusion.229	NOUN
ftr-422	996	95	in	in	ADP
ftr-422	996	96	my	my	PRON
ftr-422	996	97	view	view	NOUN
ftr-422	996	98	,	,	PUNCT
ftr-422	996	99	to	to	PART
ftr-422	996	100	simplify	simplify	VERB
ftr-422	996	101	the	the	DET
ftr-422	996	102	tax	tax	NOUN
ftr-422	996	103	rules	rule	NOUN
ftr-422	996	104	and	and	CCONJ
ftr-422	996	105	conform	conform	VERB
ftr-422	996	106	them	they	PRON
ftr-422	996	107	to	to	ADP
ftr-422	996	108	financial	financial	ADJ
ftr-422	996	109	accounting	accounting	NOUN
ftr-422	996	110	principles	principle	NOUN
ftr-422	996	111	,	,	PUNCT
ftr-422	996	112	oid	oid	NOUN
ftr-422	996	113	,	,	PUNCT
ftr-422	996	114	market	market	NOUN
ftr-422	996	115	discount	discount	NOUN
ftr-422	996	116	and	and	CCONJ
ftr-422	996	117	bond	bond	NOUN
ftr-422	996	118	premium	premium	NOUN
ftr-422	996	119	should	should	AUX
ftr-422	996	120	be	be	AUX
ftr-422	996	121	treated	treat	VERB
ftr-422	996	122	similarly	similarly	ADV
ftr-422	996	123	,	,	PUNCT
ftr-422	996	124	and	and	CCONJ
ftr-422	996	125	be	be	AUX
ftr-422	996	126	currently	currently	ADV
ftr-422	996	127	accrued	accrue	VERB
ftr-422	996	128	on	on	ADP
ftr-422	996	129	a	a	DET
ftr-422	996	130	yield	yield	NOUN
ftr-422	996	131	-	-	PUNCT
ftr-422	996	132	tomaturity	tomaturity	NOUN
ftr-422	996	133	basis	basis	NOUN
ftr-422	996	134	.	.	PUNCT
ftr-422	997	1	generally	generally	ADV
ftr-422	997	2	,	,	PUNCT
ftr-422	997	3	current	current	ADJ
ftr-422	997	4	bond	bond	NOUN
ftr-422	997	5	premium	premium	NOUN
ftr-422	997	6	rules	rule	NOUN
ftr-422	997	7	are	be	AUX
ftr-422	997	8	already	already	ADV
ftr-422	997	9	equivalent	equivalent	ADJ
ftr-422	997	10	to	to	ADP
ftr-422	997	11	the	the	DET
ftr-422	997	12	flip	flip	NOUN
ftr-422	997	13	-	-	PUNCT
ftr-422	997	14	side	side	NOUN
ftr-422	997	15	of	of	ADP
ftr-422	997	16	the	the	DET
ftr-422	997	17	oid	oid	NOUN
ftr-422	997	18	rules	rule	VERB
ftr-422	997	19	with	with	ADP
ftr-422	997	20	respect	respect	NOUN
ftr-422	997	21	to	to	ADP
ftr-422	997	22	the	the	DET
ftr-422	997	23	issuers	issuer	NOUN
ftr-422	997	24	(	(	PUNCT
ftr-422	997	25	but	but	CCONJ
ftr-422	997	26	still	still	ADV
ftr-422	997	27	elective	elective	VERB
ftr-422	997	28	for	for	ADP
ftr-422	997	29	holders	holder	NOUN
ftr-422	997	30	)	)	PUNCT
ftr-422	997	31	,	,	PUNCT
ftr-422	997	32	except	except	SCONJ
ftr-422	997	33	for	for	ADP
ftr-422	997	34	minor	minor	ADJ
ftr-422	997	35	differences	difference	NOUN
ftr-422	997	36	.	.	PUNCT
ftr-422	998	1	on	on	ADP
ftr-422	998	2	the	the	DET
ftr-422	998	3	other	other	ADJ
ftr-422	998	4	hand	hand	NOUN
ftr-422	998	5	,	,	PUNCT
ftr-422	998	6	the	the	DET
ftr-422	998	7	legislative	legislative	ADJ
ftr-422	998	8	history	history	NOUN
ftr-422	998	9	of	of	ADP
ftr-422	998	10	the	the	DET
ftr-422	998	11	market230	market230	PROPN
ftr-422	998	12	discount	discount	NOUN
ftr-422	998	13	rules	rule	NOUN
ftr-422	998	14	reveals	reveal	VERB
ftr-422	998	15	that	that	SCONJ
ftr-422	998	16	although	although	SCONJ
ftr-422	998	17	congress	congress	PROPN
ftr-422	998	18	was	be	AUX
ftr-422	998	19	aware	aware	ADJ
ftr-422	998	20	of	of	ADP
ftr-422	998	21	the	the	DET
ftr-422	998	22	fact	fact	NOUN
ftr-422	998	23	that	that	SCONJ
ftr-422	998	24	oid	oid	NOUN
ftr-422	998	25	and	and	CCONJ
ftr-422	998	26	market	market	NOUN
ftr-422	998	27	discount	discount	NOUN
ftr-422	998	28	are	be	AUX
ftr-422	998	29	economically	economically	ADV
ftr-422	998	30	indistinguishable	indistinguishable	ADJ
ftr-422	998	31	,	,	PUNCT
ftr-422	998	32	it	it	PRON
ftr-422	998	33	enacted	enact	VERB
ftr-422	998	34	a	a	DET
ftr-422	998	35	separate	separate	ADJ
ftr-422	998	36	set	set	NOUN
ftr-422	998	37	of	of	ADP
ftr-422	998	38	rules	rule	NOUN
ftr-422	998	39	for	for	ADP
ftr-422	998	40	market	market	NOUN
ftr-422	998	41	discount	discount	NOUN
ftr-422	998	42	to	to	PART
ftr-422	998	43	address	address	VERB
ftr-422	998	44	various	various	ADJ
ftr-422	998	45	complexities	complexity	NOUN
ftr-422	998	46	and	and	CCONJ
ftr-422	998	47	perceived	perceive	VERB
ftr-422	998	48	abuses	abuse	NOUN
ftr-422	998	49	that	that	PRON
ftr-422	998	50	existed	exist	VERB
ftr-422	998	51	twenty	twenty	NUM
ftr-422	998	52	years	year	NOUN
ftr-422	998	53	ago.231	ago.231	ADJ
ftr-422	998	54	during	during	ADP
ftr-422	998	55	the	the	DET
ftr-422	998	56	past	past	ADJ
ftr-422	998	57	twenty	twenty	NUM
ftr-422	998	58	years	year	NOUN
ftr-422	998	59	,	,	PUNCT
ftr-422	998	60	several	several	ADJ
ftr-422	998	61	legislative	legislative	ADJ
ftr-422	998	62	proposals	proposal	NOUN
ftr-422	998	63	have	have	AUX
ftr-422	998	64	been	be	AUX
ftr-422	998	65	made	make	VERB
ftr-422	998	66	to	to	PART
ftr-422	998	67	conform	conform	VERB
ftr-422	998	68	the	the	DET
ftr-422	998	69	tax	tax	NOUN
ftr-422	998	70	oid	oid	NOUN
ftr-422	998	71	and	and	CCONJ
ftr-422	998	72	market	market	NOUN
ftr-422	998	73	discount	discount	NOUN
ftr-422	998	74	rules	rule	NOUN
ftr-422	998	75	.	.	PUNCT
ftr-422	999	1	in	in	ADP
ftr-422	999	2	october	october	PROPN
ftr-422	999	3	1987	1987	NUM
ftr-422	999	4	,	,	PUNCT
ftr-422	999	5	the232	the232	PROPN
ftr-422	999	6	house	house	NOUN
ftr-422	999	7	of	of	ADP
ftr-422	999	8	representatives	representative	NOUN
ftr-422	999	9	passed	pass	VERB
ftr-422	999	10	a	a	DET
ftr-422	999	11	bill	bill	NOUN
ftr-422	999	12	that	that	PRON
ftr-422	999	13	generally	generally	ADV
ftr-422	999	14	would	would	AUX
ftr-422	999	15	have	have	AUX
ftr-422	999	16	required	require	VERB
ftr-422	999	17	the	the	DET
ftr-422	999	18	current	current	ADJ
ftr-422	999	19	accrual	accrual	NOUN
ftr-422	999	20	of	of	ADP
ftr-422	999	21	market	market	NOUN
ftr-422	999	22	discount	discount	NOUN
ftr-422	999	23	.	.	PUNCT
ftr-422	1000	1	the	the	DET
ftr-422	1000	2	senate	senate	PROPN
ftr-422	1000	3	version	version	PROPN
ftr-422	1000	4	,	,	PUNCT
ftr-422	1000	5	however	however	ADV
ftr-422	1000	6	,	,	PUNCT
ftr-422	1000	7	omitted	omit	VERB
ftr-422	1000	8	this233	this233	NOUN
ftr-422	1000	9	proposal	proposal	NOUN
ftr-422	1000	10	and	and	CCONJ
ftr-422	1000	11	it	it	PRON
ftr-422	1000	12	was	be	AUX
ftr-422	1000	13	never	never	ADV
ftr-422	1000	14	enacted	enact	VERB
ftr-422	1000	15	.	.	PUNCT
ftr-422	1001	1	in	in	ADP
ftr-422	1001	2	its	its	PRON
ftr-422	1001	3	budget	budget	NOUN
ftr-422	1001	4	for	for	ADP
ftr-422	1001	5	the	the	DET
ftr-422	1001	6	years	year	NOUN
ftr-422	1001	7	2000	2000	NUM
ftr-422	1001	8	and	and	CCONJ
ftr-422	1001	9	2001,234	2001,234	NUM
ftr-422	1001	10	rate	rate	NOUN
ftr-422	1001	11	on	on	ADP
ftr-422	1001	12	the	the	DET
ftr-422	1001	13	sum	sum	NOUN
ftr-422	1001	14	of	of	ADP
ftr-422	1001	15	the	the	DET
ftr-422	1001	16	face	face	NOUN
ftr-422	1001	17	amount	amount	NOUN
ftr-422	1001	18	of	of	ADP
ftr-422	1001	19	the	the	DET
ftr-422	1001	20	debt	debt	NOUN
ftr-422	1001	21	and	and	CCONJ
ftr-422	1001	22	(	(	PUNCT
ftr-422	1001	23	plus	plus	CCONJ
ftr-422	1001	24	or	or	CCONJ
ftr-422	1001	25	minus	minus	NUM
ftr-422	1001	26	)	)	PUNCT
ftr-422	1001	27	the	the	DET
ftr-422	1001	28	unamortized	unamortized	ADJ
ftr-422	1001	29	premium	premium	NOUN
ftr-422	1001	30	or	or	CCONJ
ftr-422	1001	31	discount	discount	NOUN
ftr-422	1001	32	and	and	CCONJ
ftr-422	1001	33	expense	expense	NOUN
ftr-422	1001	34	at	at	ADP
ftr-422	1001	35	the	the	DET
ftr-422	1001	36	beginning	beginning	NOUN
ftr-422	1001	37	of	of	ADP
ftr-422	1001	38	each	each	DET
ftr-422	1001	39	period	period	NOUN
ftr-422	1001	40	.	.	PUNCT
ftr-422	1002	1	the	the	DET
ftr-422	1002	2	difference	difference	NOUN
ftr-422	1002	3	between	between	ADP
ftr-422	1002	4	the	the	DET
ftr-422	1002	5	periodic	periodic	ADJ
ftr-422	1002	6	interest	interest	NOUN
ftr-422	1002	7	cost	cost	NOUN
ftr-422	1002	8	so	so	ADV
ftr-422	1002	9	calculated	calculate	VERB
ftr-422	1002	10	and	and	CCONJ
ftr-422	1002	11	the	the	DET
ftr-422	1002	12	nominal	nominal	ADJ
ftr-422	1002	13	interest	interest	NOUN
ftr-422	1002	14	on	on	ADP
ftr-422	1002	15	the	the	DET
ftr-422	1002	16	outstanding	outstanding	ADJ
ftr-422	1002	17	amount	amount	NOUN
ftr-422	1002	18	of	of	ADP
ftr-422	1002	19	the	the	DET
ftr-422	1002	20	debt	debt	NOUN
ftr-422	1002	21	is	be	AUX
ftr-422	1002	22	the	the	DET
ftr-422	1002	23	amount	amount	NOUN
ftr-422	1002	24	of	of	ADP
ftr-422	1002	25	periodic	periodic	ADJ
ftr-422	1002	26	amortization	amortization	NOUN
ftr-422	1002	27	.	.	PUNCT
ftr-422	1003	1	228	228	NUM
ftr-422	1003	2	.	.	PUNCT
ftr-422	1004	1	irc	irc	PROPN
ftr-422	1004	2	§	§	PROPN
ftr-422	1004	3	171(a	171(a	PROPN
ftr-422	1004	4	)	)	PUNCT
ftr-422	1004	5	.	.	PUNCT
ftr-422	1005	1	229	229	NUM
ftr-422	1005	2	.	.	PUNCT
ftr-422	1005	3	irc	irc	PROPN
ftr-422	1005	4	§	§	PROPN
ftr-422	1005	5	§	§	PROPN
ftr-422	1005	6	1276	1276	NUM
ftr-422	1005	7	-	-	SYM
ftr-422	1005	8	1278	1278	NUM
ftr-422	1005	9	.	.	PUNCT
ftr-422	1006	1	the	the	DET
ftr-422	1006	2	difference	difference	NOUN
ftr-422	1006	3	between	between	ADP
ftr-422	1006	4	oid	oid	NOUN
ftr-422	1006	5	and	and	CCONJ
ftr-422	1006	6	market	market	NOUN
ftr-422	1006	7	discount	discount	NOUN
ftr-422	1006	8	is	be	AUX
ftr-422	1006	9	that	that	SCONJ
ftr-422	1006	10	a	a	DET
ftr-422	1006	11	holder	holder	NOUN
ftr-422	1006	12	is	be	AUX
ftr-422	1006	13	not	not	PART
ftr-422	1006	14	required	require	VERB
ftr-422	1006	15	to	to	PART
ftr-422	1006	16	accrue	accrue	VERB
ftr-422	1006	17	market	market	NOUN
ftr-422	1006	18	discount	discount	NOUN
ftr-422	1006	19	currently	currently	ADV
ftr-422	1006	20	.	.	PUNCT
ftr-422	1007	1	instead	instead	ADV
ftr-422	1007	2	,	,	PUNCT
ftr-422	1007	3	the	the	DET
ftr-422	1007	4	market	market	NOUN
ftr-422	1007	5	discount	discount	NOUN
ftr-422	1007	6	rules	rule	NOUN
ftr-422	1007	7	generally	generally	ADV
ftr-422	1007	8	require	require	VERB
ftr-422	1007	9	holders	holder	NOUN
ftr-422	1007	10	,	,	PUNCT
ftr-422	1007	11	including	include	VERB
ftr-422	1007	12	accrual	accrual	ADJ
ftr-422	1007	13	basis	basis	NOUN
ftr-422	1007	14	holders	holder	NOUN
ftr-422	1007	15	,	,	PUNCT
ftr-422	1007	16	to	to	PART
ftr-422	1007	17	take	take	VERB
ftr-422	1007	18	market	market	NOUN
ftr-422	1007	19	discount	discount	NOUN
ftr-422	1007	20	into	into	ADP
ftr-422	1007	21	account	account	NOUN
ftr-422	1007	22	only	only	ADV
ftr-422	1007	23	upon	upon	SCONJ
ftr-422	1007	24	the	the	DET
ftr-422	1007	25	receipt	receipt	NOUN
ftr-422	1007	26	of	of	ADP
ftr-422	1007	27	the	the	DET
ftr-422	1007	28	proceeds	proceed	NOUN
ftr-422	1007	29	of	of	ADP
ftr-422	1007	30	a	a	DET
ftr-422	1007	31	disposition	disposition	NOUN
ftr-422	1007	32	or	or	CCONJ
ftr-422	1007	33	retirement	retirement	NOUN
ftr-422	1007	34	or	or	CCONJ
ftr-422	1007	35	a	a	DET
ftr-422	1007	36	principal	principal	ADJ
ftr-422	1007	37	payment	payment	NOUN
ftr-422	1007	38	,	,	PUNCT
ftr-422	1007	39	and	and	CCONJ
ftr-422	1007	40	then	then	ADV
ftr-422	1007	41	only	only	ADV
ftr-422	1007	42	to	to	ADP
ftr-422	1007	43	the	the	DET
ftr-422	1007	44	extent	extent	NOUN
ftr-422	1007	45	accrued	accrue	VERB
ftr-422	1007	46	.	.	PUNCT
ftr-422	1008	1	see	see	VERB
ftr-422	1008	2	garlock	garlock	PROPN
ftr-422	1008	3	,	,	PUNCT
ftr-422	1008	4	supra	supra	PROPN
ftr-422	1008	5	note	note	NOUN
ftr-422	1008	6	125	125	NUM
ftr-422	1008	7	,	,	PUNCT
ftr-422	1008	8	§	§	PROPN
ftr-422	1008	9	11.01	11.01	NUM
ftr-422	1008	10	(	(	PUNCT
ftr-422	1008	11	citing	cite	VERB
ftr-422	1008	12	s.	s.	PROPN
ftr-422	1008	13	rep	rep	PROPN
ftr-422	1008	14	.	.	PROPN
ftr-422	1008	15	no	no	INTJ
ftr-422	1008	16	.	.	NOUN
ftr-422	1008	17	98	98	NUM
ftr-422	1008	18	-	-	SYM
ftr-422	1008	19	169	169	NUM
ftr-422	1008	20	,	,	PUNCT
ftr-422	1008	21	at	at	ADP
ftr-422	1008	22	155	155	NUM
ftr-422	1008	23	(	(	PUNCT
ftr-422	1008	24	1984	1984	NUM
ftr-422	1008	25	)	)	PUNCT
ftr-422	1008	26	)	)	PUNCT
ftr-422	1008	27	.	.	PUNCT
ftr-422	1009	1	230	230	NUM
ftr-422	1009	2	.	.	PUNCT
ftr-422	1010	1	garlock	garlock	PROPN
ftr-422	1010	2	,	,	PUNCT
ftr-422	1010	3	supra	supra	PROPN
ftr-422	1010	4	note	note	PROPN
ftr-422	1010	5	125	125	NUM
ftr-422	1010	6	,	,	PUNCT
ftr-422	1010	7	§	§	PROPN
ftr-422	1010	8	12.01	12.01	NUM
ftr-422	1010	9	.	.	NOUN
ftr-422	1010	10	231	231	NUM
ftr-422	1010	11	.	.	PUNCT
ftr-422	1011	1	i	i	PRON
ftr-422	1011	2	d.	d.	PROPN
ftr-422	1011	3	,	,	PUNCT
ftr-422	1011	4	§	§	PROPN
ftr-422	1011	5	11.01	11.01	NUM
ftr-422	1011	6	,	,	PUNCT
ftr-422	1011	7	indicating	indicate	VERB
ftr-422	1011	8	that	that	SCONJ
ftr-422	1011	9	“	"	PUNCT
ftr-422	1011	10	[	[	X
ftr-422	1011	11	t]he	t]he	ADJ
ftr-422	1011	12	1984	1984	NUM
ftr-422	1011	13	committee	committee	NOUN
ftr-422	1011	14	reports	report	NOUN
ftr-422	1011	15	show	show	VERB
ftr-422	1011	16	that	that	SCONJ
ftr-422	1011	17	congress	congress	PROPN
ftr-422	1011	18	also	also	ADV
ftr-422	1011	19	knew	know	VERB
ftr-422	1011	20	that	that	SCONJ
ftr-422	1011	21	taxpayers	taxpayer	NOUN
ftr-422	1011	22	were	be	AUX
ftr-422	1011	23	purchasing	purchase	VERB
ftr-422	1011	24	market	market	NOUN
ftr-422	1011	25	discount	discount	NOUN
ftr-422	1011	26	bonds	bond	NOUN
ftr-422	1011	27	with	with	ADP
ftr-422	1011	28	borrowed	borrow	VERB
ftr-422	1011	29	funds	fund	NOUN
ftr-422	1011	30	,	,	PUNCT
ftr-422	1011	31	deducting	deduct	VERB
ftr-422	1011	32	interest	interest	NOUN
ftr-422	1011	33	on	on	ADP
ftr-422	1011	34	such	such	ADJ
ftr-422	1011	35	indebtedness	indebtedness	NOUN
ftr-422	1011	36	currently	currently	ADV
ftr-422	1011	37	and	and	CCONJ
ftr-422	1011	38	ultimately	ultimately	ADV
ftr-422	1011	39	receiving	receive	VERB
ftr-422	1011	40	the	the	DET
ftr-422	1011	41	difference	difference	NOUN
ftr-422	1011	42	between	between	ADP
ftr-422	1011	43	the	the	DET
ftr-422	1011	44	purchase	purchase	NOUN
ftr-422	1011	45	price	price	NOUN
ftr-422	1011	46	and	and	CCONJ
ftr-422	1011	47	the	the	DET
ftr-422	1011	48	total	total	ADJ
ftr-422	1011	49	principal	principal	ADJ
ftr-422	1011	50	payments	payment	NOUN
ftr-422	1011	51	as	as	ADP
ftr-422	1011	52	capital	capital	NOUN
ftr-422	1011	53	gain	gain	NOUN
ftr-422	1011	54	”	"	PUNCT
ftr-422	1011	55	(	(	PUNCT
ftr-422	1011	56	citing	cite	VERB
ftr-422	1011	57	s.	s.	PROPN
ftr-422	1011	58	rep	rep	PROPN
ftr-422	1011	59	.	.	PROPN
ftr-422	1011	60	no	no	INTJ
ftr-422	1011	61	.	.	NOUN
ftr-422	1012	1	98	98	NUM
ftr-422	1012	2	-	-	SYM
ftr-422	1012	3	169	169	NUM
ftr-422	1012	4	,	,	PUNCT
ftr-422	1012	5	at	at	ADP
ftr-422	1012	6	155	155	NUM
ftr-422	1012	7	(	(	PUNCT
ftr-422	1012	8	1984	1984	NUM
ftr-422	1012	9	)	)	PUNCT
ftr-422	1012	10	)	)	PUNCT
ftr-422	1012	11	.	.	PUNCT
ftr-422	1013	1	in	in	ADP
ftr-422	1013	2	addition	addition	NOUN
ftr-422	1013	3	,	,	PUNCT
ftr-422	1013	4	congress	congress	PROPN
ftr-422	1013	5	was	be	AUX
ftr-422	1013	6	concerned	concern	VERB
ftr-422	1013	7	that	that	SCONJ
ftr-422	1013	8	“	"	PUNCT
ftr-422	1013	9	holders	holder	NOUN
ftr-422	1013	10	would	would	AUX
ftr-422	1013	11	have	have	VERB
ftr-422	1013	12	difficulty	difficulty	NOUN
ftr-422	1013	13	determining	determine	VERB
ftr-422	1013	14	annual	annual	ADJ
ftr-422	1013	15	inclusions	inclusion	NOUN
ftr-422	1013	16	without	without	ADP
ftr-422	1013	17	information	information	NOUN
ftr-422	1013	18	reporting	reporting	NOUN
ftr-422	1013	19	,	,	PUNCT
ftr-422	1013	20	which	which	PRON
ftr-422	1013	21	is	be	AUX
ftr-422	1013	22	required	require	VERB
ftr-422	1013	23	in	in	ADP
ftr-422	1013	24	the	the	DET
ftr-422	1013	25	case	case	NOUN
ftr-422	1013	26	of	of	ADP
ftr-422	1013	27	oid	oid	PROPN
ftr-422	1013	28	.	.	PUNCT
ftr-422	1013	29	”	"	PUNCT
ftr-422	1014	1	i	i	PRON
ftr-422	1014	2	d.	d.	PROPN
ftr-422	1014	3	§	§	PROPN
ftr-422	1014	4	11.01	11.01	NUM
ftr-422	1014	5	n.6	n.6	NOUN
ftr-422	1014	6	.	.	PUNCT
ftr-422	1015	1	232	232	NUM
ftr-422	1015	2	.	.	PUNCT
ftr-422	1016	1	i	i	PRON
ftr-422	1016	2	d.	d.	PROPN
ftr-422	1016	3	,	,	PUNCT
ftr-422	1016	4	§	§	PROPN
ftr-422	1016	5	11.01	11.01	NUM
ftr-422	1016	6	n.	n.	NOUN
ftr-422	1016	7	6	6	NUM
ftr-422	1016	8	.	.	NOUN
ftr-422	1016	9	233	233	NUM
ftr-422	1016	10	.	.	PUNCT
ftr-422	1017	1	i	i	PRON
ftr-422	1017	2	d.	d.	PROPN
ftr-422	1017	3	(	(	PUNCT
ftr-422	1017	4	citing	cite	VERB
ftr-422	1017	5	omnibus	omnibus	ADJ
ftr-422	1017	6	budget	budget	NOUN
ftr-422	1017	7	reconciliation	reconciliation	NOUN
ftr-422	1017	8	act	act	NOUN
ftr-422	1017	9	of	of	ADP
ftr-422	1017	10	1987	1987	NUM
ftr-422	1017	11	,	,	PUNCT
ftr-422	1017	12	h.r	h.r	PROPN
ftr-422	1017	13	.	.	PROPN
ftr-422	1017	14	3545	3545	NUM
ftr-422	1017	15	,	,	PUNCT
ftr-422	1017	16	100th	100th	ADJ
ftr-422	1017	17	cong	cong	NOUN
ftr-422	1017	18	.	.	PUNCT
ftr-422	1017	19	,	,	PUNCT
ftr-422	1017	20	1st	1st	ADJ
ftr-422	1017	21	sess	sess	NOUN
ftr-422	1017	22	.	.	PUNCT
ftr-422	1017	23	,	,	PUNCT
ftr-422	1017	24	§	§	PROPN
ftr-422	1017	25	10118	10118	NUM
ftr-422	1017	26	)	)	PUNCT
ftr-422	1017	27	.	.	PUNCT
ftr-422	1018	1	234	234	NUM
ftr-422	1018	2	.	.	PUNCT
ftr-422	1019	1	i	i	PRON
ftr-422	1019	2	d.	d.	PROPN
ftr-422	1019	3	(	(	PUNCT
ftr-422	1019	4	citing	cite	VERB
ftr-422	1019	5	h.r	h.r	PROPN
ftr-422	1019	6	.	.	PROPN
ftr-422	1019	7	rep	rep	PROPN
ftr-422	1019	8	.	.	PROPN
ftr-422	1019	9	no	no	PROPN
ftr-422	1019	10	.	.	NOUN
ftr-422	1019	11	100	100	NUM
ftr-422	1019	12	-	-	SYM
ftr-422	1019	13	391	391	NUM
ftr-422	1019	14	,	,	PUNCT
ftr-422	1019	15	at	at	ADP
ftr-422	1019	16	1056	1056	NUM
ftr-422	1019	17	-	-	SYM
ftr-422	1019	18	57	57	NUM
ftr-422	1019	19	(	(	PUNCT
ftr-422	1019	20	1987	1987	NUM
ftr-422	1019	21	)	)	PUNCT
ftr-422	1019	22	and	and	CCONJ
ftr-422	1019	23	h.r	h.r	PROPN
ftr-422	1019	24	.	.	PROPN
ftr-422	1019	25	rep	rep	PROPN
ftr-422	1019	26	.	.	PROPN
ftr-422	1019	27	no	no	PROPN
ftr-422	1019	28	.	.	NOUN
ftr-422	1019	29	100	100	NUM
ftr-422	1019	30	-	-	SYM
ftr-422	1019	31	495	495	NUM
ftr-422	1019	32	,	,	PUNCT
ftr-422	1019	33	at	at	ADP
ftr-422	1019	34	932	932	NUM
ftr-422	1019	35	-	-	SYM
ftr-422	1019	36	33	33	NUM
ftr-422	1019	37	(	(	PUNCT
ftr-422	1019	38	1987	1987	NUM
ftr-422	1019	39	)	)	PUNCT
ftr-422	1019	40	)	)	PUNCT
ftr-422	1019	41	.	.	PUNCT
ftr-422	1020	1	722	722	NUM
ftr-422	1020	2	florida	florida	PROPN
ftr-422	1020	3	tax	tax	NOUN
ftr-422	1020	4	review	review	NOUN
ftr-422	1020	5	[	[	X
ftr-422	1020	6	vol.6:7	vol.6:7	X
ftr-422	1020	7	the	the	DET
ftr-422	1020	8	clinton	clinton	PROPN
ftr-422	1020	9	administration	administration	NOUN
ftr-422	1020	10	set	set	VERB
ftr-422	1020	11	forth	forth	ADP
ftr-422	1020	12	a	a	DET
ftr-422	1020	13	similar	similar	ADJ
ftr-422	1020	14	proposal	proposal	NOUN
ftr-422	1020	15	pursuant	pursuant	ADJ
ftr-422	1020	16	to	to	ADP
ftr-422	1020	17	which	which	PRON
ftr-422	1020	18	,	,	PUNCT
ftr-422	1020	19	holders	holder	NOUN
ftr-422	1020	20	that	that	PRON
ftr-422	1020	21	use	use	VERB
ftr-422	1020	22	an	an	DET
ftr-422	1020	23	accrual	accrual	ADJ
ftr-422	1020	24	method	method	NOUN
ftr-422	1020	25	of	of	ADP
ftr-422	1020	26	accounting	accounting	NOUN
ftr-422	1020	27	would	would	AUX
ftr-422	1020	28	have	have	VERB
ftr-422	1020	29	to	to	PART
ftr-422	1020	30	include	include	VERB
ftr-422	1020	31	market	market	NOUN
ftr-422	1020	32	discount	discount	NOUN
ftr-422	1020	33	in	in	ADP
ftr-422	1020	34	income	income	NOUN
ftr-422	1020	35	on	on	ADP
ftr-422	1020	36	a	a	DET
ftr-422	1020	37	constant	constant	ADJ
ftr-422	1020	38	-	-	PUNCT
ftr-422	1020	39	yield	yield	NOUN
ftr-422	1020	40	basis	basis	NOUN
ftr-422	1020	41	as	as	SCONJ
ftr-422	1020	42	it	it	PRON
ftr-422	1020	43	accrues	accrue	VERB
ftr-422	1020	44	.	.	PUNCT
ftr-422	1021	1	to	to	PART
ftr-422	1021	2	address	address	VERB
ftr-422	1021	3	the	the	DET
ftr-422	1021	4	concern	concern	NOUN
ftr-422	1021	5	of	of	ADP
ftr-422	1021	6	debt	debt	NOUN
ftr-422	1021	7	instruments	instrument	NOUN
ftr-422	1021	8	with	with	ADP
ftr-422	1021	9	a	a	DET
ftr-422	1021	10	deep	deep	ADJ
ftr-422	1021	11	discount	discount	NOUN
ftr-422	1021	12	,	,	PUNCT
ftr-422	1021	13	the	the	DET
ftr-422	1021	14	instrument	instrument	NOUN
ftr-422	1021	15	’s	’s	PART
ftr-422	1021	16	yield	yield	NOUN
ftr-422	1021	17	for	for	ADP
ftr-422	1021	18	this	this	DET
ftr-422	1021	19	purpose	purpose	NOUN
ftr-422	1021	20	would	would	AUX
ftr-422	1021	21	have	have	AUX
ftr-422	1021	22	been	be	AUX
ftr-422	1021	23	limited	limit	VERB
ftr-422	1021	24	to	to	ADP
ftr-422	1021	25	the	the	DET
ftr-422	1021	26	greater	great	ADJ
ftr-422	1021	27	of	of	ADP
ftr-422	1021	28	(	(	PUNCT
ftr-422	1021	29	i	i	NOUN
ftr-422	1021	30	)	)	PUNCT
ftr-422	1021	31	the	the	DET
ftr-422	1021	32	original	original	ADJ
ftr-422	1021	33	yield	yield	NOUN
ftr-422	1021	34	-	-	PUNCT
ftr-422	1021	35	tomaturity	tomaturity	NOUN
ftr-422	1021	36	of	of	ADP
ftr-422	1021	37	the	the	DET
ftr-422	1021	38	debt	debt	NOUN
ftr-422	1021	39	instrument	instrument	NOUN
ftr-422	1021	40	plus	plus	CCONJ
ftr-422	1021	41	five	five	NUM
ftr-422	1021	42	percentage	percentage	NOUN
ftr-422	1021	43	points	point	NOUN
ftr-422	1021	44	,	,	PUNCT
ftr-422	1021	45	or	or	CCONJ
ftr-422	1021	46	(	(	PUNCT
ftr-422	1021	47	ii	ii	NOUN
ftr-422	1021	48	)	)	PUNCT
ftr-422	1021	49	the	the	DET
ftr-422	1021	50	applicable	applicable	ADJ
ftr-422	1021	51	federal	federal	ADJ
ftr-422	1021	52	rate	rate	NOUN
ftr-422	1021	53	at	at	ADP
ftr-422	1021	54	the	the	DET
ftr-422	1021	55	time	time	NOUN
ftr-422	1021	56	the	the	DET
ftr-422	1021	57	holder	holder	NOUN
ftr-422	1021	58	acquired	acquire	VERB
ftr-422	1021	59	the	the	DET
ftr-422	1021	60	debt	debt	NOUN
ftr-422	1021	61	instrument	instrument	NOUN
ftr-422	1021	62	plus	plus	CCONJ
ftr-422	1021	63	five	five	NUM
ftr-422	1021	64	percentage	percentage	NOUN
ftr-422	1021	65	points	point	NOUN
ftr-422	1021	66	.	.	PUNCT
ftr-422	1022	1	the	the	DET
ftr-422	1022	2	proposal	proposal	NOUN
ftr-422	1022	3	was	be	AUX
ftr-422	1022	4	never	never	ADV
ftr-422	1022	5	enacted	enact	VERB
ftr-422	1022	6	.	.	PUNCT
ftr-422	1023	1	in	in	ADP
ftr-422	1023	2	my	my	PRON
ftr-422	1023	3	view	view	NOUN
ftr-422	1023	4	,	,	PUNCT
ftr-422	1023	5	it	it	PRON
ftr-422	1023	6	is	be	AUX
ftr-422	1023	7	time235	time235	PROPN
ftr-422	1023	8	236	236	NUM
ftr-422	1023	9	to	to	PART
ftr-422	1023	10	re	re	VERB
ftr-422	1023	11	-	-	VERB
ftr-422	1023	12	introduce	introduce	VERB
ftr-422	1023	13	a	a	DET
ftr-422	1023	14	similar	similar	ADJ
ftr-422	1023	15	proposal	proposal	NOUN
ftr-422	1023	16	and	and	CCONJ
ftr-422	1023	17	conform	conform	VERB
ftr-422	1023	18	the	the	DET
ftr-422	1023	19	book	book	NOUN
ftr-422	1023	20	and	and	CCONJ
ftr-422	1023	21	tax	tax	NOUN
ftr-422	1023	22	rules	rule	NOUN
ftr-422	1023	23	for	for	ADP
ftr-422	1023	24	oid	oid	NOUN
ftr-422	1023	25	,	,	PUNCT
ftr-422	1023	26	market	market	NOUN
ftr-422	1023	27	discount	discount	NOUN
ftr-422	1023	28	and	and	CCONJ
ftr-422	1023	29	bond	bond	NOUN
ftr-422	1023	30	premium	premium	NOUN
ftr-422	1023	31	.	.	PUNCT
ftr-422	1024	1	(	(	PUNCT
ftr-422	1024	2	iii	iii	X
ftr-422	1024	3	)	)	PUNCT
ftr-422	1024	4	equity	equity	NOUN
ftr-422	1024	5	securities	security	NOUN
ftr-422	1024	6	for	for	ADP
ftr-422	1024	7	tax	tax	NOUN
ftr-422	1024	8	purposes	purpose	NOUN
ftr-422	1024	9	,	,	PUNCT
ftr-422	1024	10	dividend	dividend	NOUN
ftr-422	1024	11	income	income	NOUN
ftr-422	1024	12	is	be	AUX
ftr-422	1024	13	recognized	recognize	VERB
ftr-422	1024	14	as	as	SCONJ
ftr-422	1024	15	received	receive	VERB
ftr-422	1024	16	as	as	ADP
ftr-422	1024	17	cash	cash	NOUN
ftr-422	1024	18	or	or	CCONJ
ftr-422	1024	19	other	other	ADJ
ftr-422	1024	20	property	property	NOUN
ftr-422	1024	21	when	when	SCONJ
ftr-422	1024	22	it	it	PRON
ftr-422	1024	23	is	be	AUX
ftr-422	1024	24	unqualifiedly	unqualifiedly	ADV
ftr-422	1024	25	made	make	VERB
ftr-422	1024	26	subject	subject	ADJ
ftr-422	1024	27	to	to	ADP
ftr-422	1024	28	the	the	DET
ftr-422	1024	29	shareholder	shareholder	NOUN
ftr-422	1024	30	’s	’s	PART
ftr-422	1024	31	demands	demand	NOUN
ftr-422	1024	32	.	.	PUNCT
ftr-422	1025	1	no	no	DET
ftr-422	1025	2	corresponding	corresponding	ADJ
ftr-422	1025	3	deduction	deduction	NOUN
ftr-422	1025	4	is	be	AUX
ftr-422	1025	5	allowed	allow	VERB
ftr-422	1025	6	for	for	ADP
ftr-422	1025	7	the	the	DET
ftr-422	1025	8	payor	payor	NOUN
ftr-422	1025	9	,	,	PUNCT
ftr-422	1025	10	unless	unless	SCONJ
ftr-422	1025	11	the237	the237	PROPN
ftr-422	1025	12	recipient	recipient	NOUN
ftr-422	1025	13	is	be	AUX
ftr-422	1025	14	a	a	DET
ftr-422	1025	15	corporation.238	corporation.238	NOUN
ftr-422	1025	16	for	for	ADP
ftr-422	1025	17	financial	financial	ADJ
ftr-422	1025	18	accounting	accounting	NOUN
ftr-422	1025	19	purposes	purpose	NOUN
ftr-422	1025	20	,	,	PUNCT
ftr-422	1025	21	the	the	DET
ftr-422	1025	22	holder	holder	NOUN
ftr-422	1025	23	recognizes	recognize	VERB
ftr-422	1025	24	dividend	dividend	NOUN
ftr-422	1025	25	income	income	NOUN
ftr-422	1025	26	in	in	ADP
ftr-422	1025	27	accordance	accordance	NOUN
ftr-422	1025	28	with	with	ADP
ftr-422	1025	29	its	its	PRON
ftr-422	1025	30	normal	normal	ADJ
ftr-422	1025	31	accounting	accounting	NOUN
ftr-422	1025	32	method	method	NOUN
ftr-422	1025	33	(	(	PUNCT
ftr-422	1025	34	i.e.	i.e.	X
ftr-422	1025	35	,	,	PUNCT
ftr-422	1025	36	cash	cash	NOUN
ftr-422	1025	37	or	or	CCONJ
ftr-422	1025	38	accrual	accrual	ADJ
ftr-422	1025	39	)	)	PUNCT
ftr-422	1025	40	.	.	PUNCT
ftr-422	1026	1	dividend	dividend	NOUN
ftr-422	1026	2	income	income	NOUN
ftr-422	1026	3	is	be	AUX
ftr-422	1026	4	recognized	recognize	VERB
ftr-422	1026	5	as	as	ADP
ftr-422	1026	6	revenue	revenue	NOUN
ftr-422	1026	7	.	.	PUNCT
ftr-422	1027	1	with	with	ADP
ftr-422	1027	2	respect	respect	NOUN
ftr-422	1027	3	to	to	ADP
ftr-422	1027	4	the239	the239	PROPN
ftr-422	1027	5	issuer	issuer	NOUN
ftr-422	1027	6	,	,	PUNCT
ftr-422	1027	7	when	when	SCONJ
ftr-422	1027	8	the	the	DET
ftr-422	1027	9	board	board	NOUN
ftr-422	1027	10	of	of	ADP
ftr-422	1027	11	directors	director	NOUN
ftr-422	1027	12	declares	declare	VERB
ftr-422	1027	13	a	a	DET
ftr-422	1027	14	cash	cash	NOUN
ftr-422	1027	15	dividend	dividend	NOUN
ftr-422	1027	16	,	,	PUNCT
ftr-422	1027	17	the	the	DET
ftr-422	1027	18	amount	amount	NOUN
ftr-422	1027	19	of	of	ADP
ftr-422	1027	20	declared	declare	VERB
ftr-422	1027	21	dividend	dividend	NOUN
ftr-422	1027	22	is	be	AUX
ftr-422	1027	23	recorded	record	VERB
ftr-422	1027	24	as	as	ADP
ftr-422	1027	25	a	a	DET
ftr-422	1027	26	liability	liability	NOUN
ftr-422	1027	27	to	to	ADP
ftr-422	1027	28	the	the	DET
ftr-422	1027	29	issuer	issuer	NOUN
ftr-422	1027	30	(	(	PUNCT
ftr-422	1027	31	dividend	dividend	NOUN
ftr-422	1027	32	payable	payable	ADJ
ftr-422	1027	33	)	)	PUNCT
ftr-422	1027	34	.	.	PUNCT
ftr-422	1028	1	upon	upon	SCONJ
ftr-422	1028	2	payment	payment	NOUN
ftr-422	1028	3	,	,	PUNCT
ftr-422	1028	4	the	the	DET
ftr-422	1028	5	liability	liability	NOUN
ftr-422	1028	6	is	be	AUX
ftr-422	1028	7	reversed	reverse	VERB
ftr-422	1028	8	,	,	PUNCT
ftr-422	1028	9	and	and	CCONJ
ftr-422	1028	10	the	the	DET
ftr-422	1028	11	credit	credit	NOUN
ftr-422	1028	12	is	be	AUX
ftr-422	1028	13	recorded	record	VERB
ftr-422	1028	14	for	for	ADP
ftr-422	1028	15	cash	cash	NOUN
ftr-422	1028	16	.	.	PUNCT
ftr-422	1029	1	with	with	ADP
ftr-422	1029	2	respect	respect	NOUN
ftr-422	1029	3	to	to	ADP
ftr-422	1029	4	dividends	dividend	NOUN
ftr-422	1029	5	in	in	ADP
ftr-422	1029	6	property	property	NOUN
ftr-422	1029	7	(	(	PUNCT
ftr-422	1029	8	non	non	ADJ
ftr-422	1029	9	-	-	NOUN
ftr-422	1029	10	cash	cash	NOUN
ftr-422	1029	11	)	)	PUNCT
ftr-422	1029	12	,	,	PUNCT
ftr-422	1029	13	when	when	SCONJ
ftr-422	1029	14	such	such	DET
ftr-422	1029	15	a	a	DET
ftr-422	1029	16	dividend	dividend	NOUN
ftr-422	1029	17	is	be	AUX
ftr-422	1029	18	declared	declare	VERB
ftr-422	1029	19	,	,	PUNCT
ftr-422	1029	20	the	the	DET
ftr-422	1029	21	issuer	issuer	NOUN
ftr-422	1029	22	must	must	AUX
ftr-422	1029	23	restate	restate	VERB
ftr-422	1029	24	at	at	ADP
ftr-422	1029	25	fair	fair	ADJ
ftr-422	1029	26	value	value	NOUN
ftr-422	1029	27	the	the	DET
ftr-422	1029	28	property	property	NOUN
ftr-422	1029	29	to	to	PART
ftr-422	1029	30	be	be	AUX
ftr-422	1029	31	distributed	distribute	VERB
ftr-422	1029	32	,	,	PUNCT
ftr-422	1029	33	recognizing	recognize	VERB
ftr-422	1029	34	235	235	NUM
ftr-422	1029	35	.	.	PUNCT
ftr-422	1030	1	i	i	PRON
ftr-422	1030	2	d.	d.	PROPN
ftr-422	1030	3	such	such	DET
ftr-422	1030	4	a	a	DET
ftr-422	1030	5	limitation	limitation	NOUN
ftr-422	1030	6	is	be	AUX
ftr-422	1030	7	equivalent	equivalent	ADJ
ftr-422	1030	8	to	to	ADP
ftr-422	1030	9	the	the	DET
ftr-422	1030	10	high	high	ADJ
ftr-422	1030	11	yield	yield	NOUN
ftr-422	1030	12	debt	debt	NOUN
ftr-422	1030	13	obligation	obligation	NOUN
ftr-422	1030	14	(	(	PUNCT
ftr-422	1030	15	“	"	PUNCT
ftr-422	1030	16	hydo	hydo	NOUN
ftr-422	1030	17	”	"	PUNCT
ftr-422	1030	18	)	)	PUNCT
ftr-422	1030	19	limitation	limitation	NOUN
ftr-422	1030	20	rules	rule	NOUN
ftr-422	1030	21	.	.	PUNCT
ftr-422	1031	1	section	section	NOUN
ftr-422	1031	2	163(e)(5	163(e)(5	NUM
ftr-422	1031	3	)	)	PUNCT
ftr-422	1031	4	provides	provide	VERB
ftr-422	1031	5	special	special	ADJ
ftr-422	1031	6	rules	rule	NOUN
ftr-422	1031	7	for	for	ADP
ftr-422	1031	8	oid	oid	NOUN
ftr-422	1031	9	on	on	ADP
ftr-422	1031	10	applicable	applicable	ADJ
ftr-422	1031	11	hydos	hydo	NOUN
ftr-422	1031	12	.	.	PUNCT
ftr-422	1032	1	in	in	ADP
ftr-422	1032	2	general	general	ADJ
ftr-422	1032	3	,	,	PUNCT
ftr-422	1032	4	an	an	DET
ftr-422	1032	5	interest	interest	NOUN
ftr-422	1032	6	deduction	deduction	NOUN
ftr-422	1032	7	could	could	AUX
ftr-422	1032	8	be	be	AUX
ftr-422	1032	9	deferred	defer	VERB
ftr-422	1032	10	until	until	SCONJ
ftr-422	1032	11	paid	pay	VERB
ftr-422	1032	12	or	or	CCONJ
ftr-422	1032	13	even	even	ADV
ftr-422	1032	14	permanently	permanently	ADV
ftr-422	1032	15	disallowed	disallow	VERB
ftr-422	1032	16	in	in	ADP
ftr-422	1032	17	part	part	NOUN
ftr-422	1032	18	if	if	SCONJ
ftr-422	1032	19	the	the	DET
ftr-422	1032	20	debt	debt	NOUN
ftr-422	1032	21	instrument	instrument	NOUN
ftr-422	1032	22	is	be	AUX
ftr-422	1032	23	a	a	DET
ftr-422	1032	24	hydo	hydo	NOUN
ftr-422	1032	25	.	.	PUNCT
ftr-422	1033	1	irc	irc	PROPN
ftr-422	1033	2	§	§	PROPN
ftr-422	1033	3	163(e)(5)(a	163(e)(5)(a	PROPN
ftr-422	1033	4	)	)	PUNCT
ftr-422	1033	5	.	.	PUNCT
ftr-422	1034	1	an	an	DET
ftr-422	1034	2	applicable	applicable	ADJ
ftr-422	1034	3	hydo	hydo	NOUN
ftr-422	1034	4	is	be	AUX
ftr-422	1034	5	defined	define	VERB
ftr-422	1034	6	in	in	ADP
ftr-422	1034	7	§	§	PROPN
ftr-422	1034	8	163(i)(1	163(i)(1	NUM
ftr-422	1034	9	)	)	PUNCT
ftr-422	1034	10	as	as	ADP
ftr-422	1034	11	any	any	DET
ftr-422	1034	12	debt	debt	NOUN
ftr-422	1034	13	instrument	instrument	NOUN
ftr-422	1034	14	(	(	PUNCT
ftr-422	1034	15	i	i	NOUN
ftr-422	1034	16	)	)	PUNCT
ftr-422	1034	17	that	that	PRON
ftr-422	1034	18	has	have	VERB
ftr-422	1034	19	a	a	DET
ftr-422	1034	20	maturity	maturity	NOUN
ftr-422	1034	21	date	date	NOUN
ftr-422	1034	22	more	more	ADJ
ftr-422	1034	23	than	than	ADP
ftr-422	1034	24	five	five	NUM
ftr-422	1034	25	years	year	NOUN
ftr-422	1034	26	from	from	ADP
ftr-422	1034	27	the	the	DET
ftr-422	1034	28	issue	issue	NOUN
ftr-422	1034	29	date	date	NOUN
ftr-422	1034	30	,	,	PUNCT
ftr-422	1034	31	(	(	PUNCT
ftr-422	1034	32	ii	ii	NOUN
ftr-422	1034	33	)	)	PUNCT
ftr-422	1034	34	where	where	SCONJ
ftr-422	1034	35	the	the	DET
ftr-422	1034	36	yield	yield	NOUN
ftr-422	1034	37	to	to	ADP
ftr-422	1034	38	maturity	maturity	NOUN
ftr-422	1034	39	on	on	ADP
ftr-422	1034	40	the	the	DET
ftr-422	1034	41	instrument	instrument	NOUN
ftr-422	1034	42	equals	equal	VERB
ftr-422	1034	43	or	or	CCONJ
ftr-422	1034	44	exceeds	exceed	VERB
ftr-422	1034	45	the	the	DET
ftr-422	1034	46	sum	sum	NOUN
ftr-422	1034	47	of	of	ADP
ftr-422	1034	48	the	the	DET
ftr-422	1034	49	applicable	applicable	ADJ
ftr-422	1034	50	afr	afr	NOUN
ftr-422	1034	51	in	in	ADP
ftr-422	1034	52	effect	effect	NOUN
ftr-422	1034	53	on	on	ADP
ftr-422	1034	54	the	the	DET
ftr-422	1034	55	issue	issue	NOUN
ftr-422	1034	56	date	date	NOUN
ftr-422	1034	57	plus	plus	CCONJ
ftr-422	1034	58	five	five	NUM
ftr-422	1034	59	percentage	percentage	NOUN
ftr-422	1034	60	points	point	NOUN
ftr-422	1034	61	,	,	PUNCT
ftr-422	1034	62	and	and	CCONJ
ftr-422	1034	63	(	(	PUNCT
ftr-422	1034	64	iii	iii	X
ftr-422	1034	65	)	)	PUNCT
ftr-422	1034	66	the	the	DET
ftr-422	1034	67	instrument	instrument	NOUN
ftr-422	1034	68	has	have	VERB
ftr-422	1034	69	“	"	PUNCT
ftr-422	1034	70	significant	significant	ADJ
ftr-422	1034	71	oid	oid	NOUN
ftr-422	1034	72	.	.	PUNCT
ftr-422	1034	73	”	"	PUNCT
ftr-422	1035	1	a	a	DET
ftr-422	1035	2	debt	debt	NOUN
ftr-422	1035	3	instrument	instrument	NOUN
ftr-422	1035	4	is	be	AUX
ftr-422	1035	5	treated	treat	VERB
ftr-422	1035	6	as	as	ADP
ftr-422	1035	7	having	have	VERB
ftr-422	1035	8	significant	significant	ADJ
ftr-422	1035	9	oid	oid	NOUN
ftr-422	1035	10	for	for	ADP
ftr-422	1035	11	this	this	DET
ftr-422	1035	12	purpose	purpose	NOUN
ftr-422	1035	13	if	if	SCONJ
ftr-422	1035	14	,	,	PUNCT
ftr-422	1035	15	at	at	ADP
ftr-422	1035	16	the	the	DET
ftr-422	1035	17	end	end	NOUN
ftr-422	1035	18	of	of	ADP
ftr-422	1035	19	any	any	DET
ftr-422	1035	20	accrual	accrual	ADJ
ftr-422	1035	21	period	period	NOUN
ftr-422	1035	22	ending	end	VERB
ftr-422	1035	23	after	after	ADP
ftr-422	1035	24	the	the	DET
ftr-422	1035	25	fifth	fifth	ADJ
ftr-422	1035	26	year	year	NOUN
ftr-422	1035	27	from	from	ADP
ftr-422	1035	28	the	the	DET
ftr-422	1035	29	issue	issue	NOUN
ftr-422	1035	30	date	date	NOUN
ftr-422	1035	31	,	,	PUNCT
ftr-422	1035	32	the	the	DET
ftr-422	1035	33	cumulative	cumulative	ADJ
ftr-422	1035	34	accrual	accrual	NOUN
ftr-422	1035	35	of	of	ADP
ftr-422	1035	36	interest	interest	NOUN
ftr-422	1035	37	and	and	CCONJ
ftr-422	1035	38	oid	oid	NOUN
ftr-422	1035	39	on	on	ADP
ftr-422	1035	40	the	the	DET
ftr-422	1035	41	instrument	instrument	NOUN
ftr-422	1035	42	exceeds	exceed	VERB
ftr-422	1035	43	the	the	DET
ftr-422	1035	44	sum	sum	NOUN
ftr-422	1035	45	of	of	ADP
ftr-422	1035	46	the	the	DET
ftr-422	1035	47	actual	actual	ADJ
ftr-422	1035	48	interest	interest	NOUN
ftr-422	1035	49	paid	pay	VERB
ftr-422	1035	50	from	from	ADP
ftr-422	1035	51	the	the	DET
ftr-422	1035	52	issue	issue	NOUN
ftr-422	1035	53	date	date	NOUN
ftr-422	1035	54	until	until	ADP
ftr-422	1035	55	the	the	DET
ftr-422	1035	56	end	end	NOUN
ftr-422	1035	57	of	of	ADP
ftr-422	1035	58	that	that	DET
ftr-422	1035	59	accrual	accrual	ADJ
ftr-422	1035	60	period	period	NOUN
ftr-422	1035	61	and	and	CCONJ
ftr-422	1035	62	the	the	DET
ftr-422	1035	63	product	product	NOUN
ftr-422	1035	64	of	of	ADP
ftr-422	1035	65	the	the	DET
ftr-422	1035	66	yield	yield	NOUN
ftr-422	1035	67	to	to	ADP
ftr-422	1035	68	maturity	maturity	NOUN
ftr-422	1035	69	and	and	CCONJ
ftr-422	1035	70	the	the	DET
ftr-422	1035	71	instrument	instrument	NOUN
ftr-422	1035	72	’s	’s	PART
ftr-422	1035	73	issue	issue	NOUN
ftr-422	1035	74	price	price	NOUN
ftr-422	1035	75	.	.	PUNCT
ftr-422	1036	1	irc	irc	PROPN
ftr-422	1036	2	§	§	PROPN
ftr-422	1036	3	163(i)(2	163(i)(2	NUM
ftr-422	1036	4	)	)	PUNCT
ftr-422	1036	5	236	236	NUM
ftr-422	1036	6	.	.	PUNCT
ftr-422	1037	1	garlock	garlock	PROPN
ftr-422	1037	2	,	,	PUNCT
ftr-422	1037	3	supra	supra	PROPN
ftr-422	1037	4	note	note	PROPN
ftr-422	1037	5	125	125	NUM
ftr-422	1037	6	,	,	PUNCT
ftr-422	1037	7	§	§	PROPN
ftr-422	1037	8	11.01	11.01	NUM
ftr-422	1037	9	n.6	n.6	NOUN
ftr-422	1037	10	.	.	PUNCT
ftr-422	1037	11	237	237	NUM
ftr-422	1037	12	.	.	PUNCT
ftr-422	1037	13	regs	regs	PROPN
ftr-422	1037	14	.	.	PUNCT
ftr-422	1038	1	§	§	PROPN
ftr-422	1038	2	1.301	1.301	NUM
ftr-422	1038	3	-	-	SYM
ftr-422	1038	4	1(b	1(b	NUM
ftr-422	1038	5	)	)	PUNCT
ftr-422	1038	6	.	.	PUNCT
ftr-422	1039	1	238	238	NUM
ftr-422	1039	2	.	.	PUNCT
ftr-422	1040	1	see	see	VERB
ftr-422	1040	2	generally	generally	ADV
ftr-422	1040	3	§	§	PROPN
ftr-422	1040	4	246	246	NUM
ftr-422	1040	5	.	.	PUNCT
ftr-422	1041	1	239	239	NUM
ftr-422	1041	2	.	.	PUNCT
ftr-422	1041	3	see	see	VERB
ftr-422	1041	4	generally	generally	ADV
ftr-422	1041	5	recognition	recognition	NOUN
ftr-422	1041	6	and	and	CCONJ
ftr-422	1041	7	measurement	measurement	NOUN
ftr-422	1041	8	in	in	ADP
ftr-422	1041	9	financial	financial	ADJ
ftr-422	1041	10	statements	statement	NOUN
ftr-422	1041	11	of	of	ADP
ftr-422	1041	12	business	business	NOUN
ftr-422	1041	13	enterprises	enterprise	NOUN
ftr-422	1041	14	,	,	PUNCT
ftr-422	1041	15	statement	statement	NOUN
ftr-422	1041	16	of	of	ADP
ftr-422	1041	17	financial	financial	ADJ
ftr-422	1041	18	accounting	accounting	NOUN
ftr-422	1041	19	concepts	concept	NOUN
ftr-422	1041	20	no	no	INTJ
ftr-422	1041	21	.	.	NOUN
ftr-422	1041	22	5	5	NUM
ftr-422	1041	23	(	(	PUNCT
ftr-422	1041	24	financial	financial	ADJ
ftr-422	1041	25	accounting	accounting	NOUN
ftr-422	1041	26	standards	standard	NOUN
ftr-422	1041	27	bd	bd	PROPN
ftr-422	1041	28	.	.	PROPN
ftr-422	1041	29	1984	1984	NUM
ftr-422	1041	30	)	)	PUNCT
ftr-422	1041	31	,	,	PUNCT
ftr-422	1041	32	available	available	ADJ
ftr-422	1041	33	at	at	ADP
ftr-422	1041	34	http://www.fasb.org/pdf/con5.pdf	http://www.fasb.org/pdf/con5.pdf	PROPN
ftr-422	1041	35	.	.	PUNCT
ftr-422	1042	1	2004	2004	NUM
ftr-422	1042	2	]	]	PUNCT
ftr-422	1042	3	book	book	NOUN
ftr-422	1042	4	tax	tax	NOUN
ftr-422	1042	5	conformity	conformity	NOUN
ftr-422	1042	6	for	for	ADP
ftr-422	1042	7	financial	financial	ADJ
ftr-422	1042	8	instruments	instrument	NOUN
ftr-422	1042	9	723	723	NUM
ftr-422	1042	10	any	any	DET
ftr-422	1042	11	gain	gain	NOUN
ftr-422	1042	12	or	or	CCONJ
ftr-422	1042	13	loss	loss	NOUN
ftr-422	1042	14	as	as	ADP
ftr-422	1042	15	the	the	DET
ftr-422	1042	16	difference	difference	NOUN
ftr-422	1042	17	between	between	ADP
ftr-422	1042	18	the	the	DET
ftr-422	1042	19	property	property	NOUN
ftr-422	1042	20	’s	’s	PART
ftr-422	1042	21	fair	fair	ADJ
ftr-422	1042	22	value	value	NOUN
ftr-422	1042	23	and	and	CCONJ
ftr-422	1042	24	carrying	carry	VERB
ftr-422	1042	25	value	value	NOUN
ftr-422	1042	26	at	at	ADP
ftr-422	1042	27	the	the	DET
ftr-422	1042	28	date	date	NOUN
ftr-422	1042	29	of	of	ADP
ftr-422	1042	30	declaration	declaration	NOUN
ftr-422	1042	31	.	.	PUNCT
ftr-422	1043	1	as	as	ADP
ftr-422	1043	2	a	a	DET
ftr-422	1043	3	result	result	NOUN
ftr-422	1043	4	,	,	PUNCT
ftr-422	1043	5	the	the	DET
ftr-422	1043	6	amount	amount	NOUN
ftr-422	1043	7	of	of	ADP
ftr-422	1043	8	dividend	dividend	NOUN
ftr-422	1043	9	is	be	AUX
ftr-422	1043	10	recorded	record	VERB
ftr-422	1043	11	as	as	ADP
ftr-422	1043	12	a	a	DET
ftr-422	1043	13	debit	debit	NOUN
ftr-422	1043	14	to	to	ADP
ftr-422	1043	15	retained	retain	VERB
ftr-422	1043	16	earnings.240	earnings.240	NOUN
ftr-422	1043	17	as	as	SCONJ
ftr-422	1043	18	discussed	discuss	VERB
ftr-422	1043	19	in	in	ADP
ftr-422	1043	20	greater	great	ADJ
ftr-422	1043	21	detail	detail	NOUN
ftr-422	1043	22	below	below	ADV
ftr-422	1043	23	,	,	PUNCT
ftr-422	1043	24	changes	change	NOUN
ftr-422	1043	25	in	in	ADP
ftr-422	1043	26	the	the	DET
ftr-422	1043	27	security	security	NOUN
ftr-422	1043	28	’s	’s	PART
ftr-422	1043	29	value	value	NOUN
ftr-422	1043	30	are	be	AUX
ftr-422	1043	31	subject	subject	ADJ
ftr-422	1043	32	to	to	ADP
ftr-422	1043	33	different	different	ADJ
ftr-422	1043	34	tax	tax	NOUN
ftr-422	1043	35	rules	rule	NOUN
ftr-422	1043	36	.	.	PUNCT
ftr-422	1044	1	pursuant	pursuant	ADJ
ftr-422	1044	2	to	to	ADP
ftr-422	1044	3	section	section	NOUN
ftr-422	1044	4	475	475	NUM
ftr-422	1044	5	,	,	PUNCT
ftr-422	1044	6	a	a	DET
ftr-422	1044	7	holder	holder	NOUN
ftr-422	1044	8	of	of	ADP
ftr-422	1044	9	a	a	DET
ftr-422	1044	10	stock	stock	NOUN
ftr-422	1044	11	is	be	AUX
ftr-422	1044	12	subject	subject	ADJ
ftr-422	1044	13	to	to	ADP
ftr-422	1044	14	mark	mark	NOUN
ftr-422	1044	15	-	-	PUNCT
ftr-422	1044	16	to	to	ADP
ftr-422	1044	17	-	-	PUNCT
ftr-422	1044	18	market	market	NOUN
ftr-422	1044	19	treatment	treatment	NOUN
ftr-422	1044	20	if	if	SCONJ
ftr-422	1044	21	the	the	DET
ftr-422	1044	22	stock	stock	NOUN
ftr-422	1044	23	is	be	AUX
ftr-422	1044	24	held	hold	VERB
ftr-422	1044	25	for	for	ADP
ftr-422	1044	26	dealing	deal	VERB
ftr-422	1044	27	/	/	SYM
ftr-422	1044	28	trading	trading	NOUN
ftr-422	1044	29	purposes	purpose	NOUN
ftr-422	1044	30	,	,	PUNCT
ftr-422	1044	31	while	while	SCONJ
ftr-422	1044	32	the	the	DET
ftr-422	1044	33	issuer	issuer	NOUN
ftr-422	1044	34	is	be	AUX
ftr-422	1044	35	never	never	ADV
ftr-422	1044	36	subject	subject	ADJ
ftr-422	1044	37	to	to	ADP
ftr-422	1044	38	mark	mark	NOUN
ftr-422	1044	39	-	-	PUNCT
ftr-422	1044	40	to	to	ADP
ftr-422	1044	41	-	-	PUNCT
ftr-422	1044	42	market	market	NOUN
ftr-422	1044	43	.	.	PUNCT
ftr-422	1045	1	for	for	ADP
ftr-422	1045	2	financial	financial	ADJ
ftr-422	1045	3	accounting	accounting	NOUN
ftr-422	1045	4	purposes	purpose	NOUN
ftr-422	1045	5	,	,	PUNCT
ftr-422	1045	6	a	a	DET
ftr-422	1045	7	holder	holder	NOUN
ftr-422	1045	8	of	of	ADP
ftr-422	1045	9	a	a	DET
ftr-422	1045	10	nonmarketable	nonmarketable	ADJ
ftr-422	1045	11	equity	equity	NOUN
ftr-422	1045	12	security	security	NOUN
ftr-422	1045	13	is	be	AUX
ftr-422	1045	14	subject241	subject241	PROPN
ftr-422	1045	15	to	to	ADP
ftr-422	1045	16	the	the	DET
ftr-422	1045	17	cost	cost	NOUN
ftr-422	1045	18	method	method	NOUN
ftr-422	1045	19	pursuant	pursuant	ADJ
ftr-422	1045	20	to	to	ADP
ftr-422	1045	21	which	which	PRON
ftr-422	1045	22	:	:	PUNCT
ftr-422	1046	1	[	[	X
ftr-422	1046	2	a]n	a]n	NOUN
ftr-422	1046	3	investor	investor	NOUN
ftr-422	1046	4	records	record	VERB
ftr-422	1046	5	an	an	DET
ftr-422	1046	6	investment	investment	NOUN
ftr-422	1046	7	in	in	ADP
ftr-422	1046	8	the	the	DET
ftr-422	1046	9	stock	stock	NOUN
ftr-422	1046	10	of	of	ADP
ftr-422	1046	11	an	an	DET
ftr-422	1046	12	investee	investee	NOUN
ftr-422	1046	13	at	at	ADP
ftr-422	1046	14	cost	cost	NOUN
ftr-422	1046	15	,	,	PUNCT
ftr-422	1046	16	and	and	CCONJ
ftr-422	1046	17	recognizes	recognize	VERB
ftr-422	1046	18	as	as	ADP
ftr-422	1046	19	income	income	NOUN
ftr-422	1046	20	[	[	X
ftr-422	1046	21	only	only	ADV
ftr-422	1046	22	]	]	PUNCT
ftr-422	1046	23	dividends	dividend	NOUN
ftr-422	1046	24	that	that	PRON
ftr-422	1046	25	are	be	AUX
ftr-422	1046	26	distributed	distribute	VERB
ftr-422	1046	27	from	from	ADP
ftr-422	1046	28	net	net	ADJ
ftr-422	1046	29	accumulated	accumulate	VERB
ftr-422	1046	30	earnings	earning	NOUN
ftr-422	1046	31	of	of	ADP
ftr-422	1046	32	the	the	DET
ftr-422	1046	33	investee	investee	NOUN
ftr-422	1046	34	since	since	SCONJ
ftr-422	1046	35	the	the	DET
ftr-422	1046	36	date	date	NOUN
ftr-422	1046	37	of	of	ADP
ftr-422	1046	38	acquisition	acquisition	NOUN
ftr-422	1046	39	by	by	ADP
ftr-422	1046	40	the	the	DET
ftr-422	1046	41	investor	investor	NOUN
ftr-422	1046	42	.	.	PUNCT
ftr-422	1047	1	dividends	dividend	NOUN
ftr-422	1047	2	received	receive	VERB
ftr-422	1047	3	in	in	ADP
ftr-422	1047	4	excess	excess	NOUN
ftr-422	1047	5	of	of	ADP
ftr-422	1047	6	earnings	earning	NOUN
ftr-422	1047	7	subsequent	subsequent	ADJ
ftr-422	1047	8	to	to	ADP
ftr-422	1047	9	the	the	DET
ftr-422	1047	10	date	date	NOUN
ftr-422	1047	11	of	of	ADP
ftr-422	1047	12	investment	investment	NOUN
ftr-422	1047	13	are	be	AUX
ftr-422	1047	14	considered	consider	VERB
ftr-422	1047	15	a	a	DET
ftr-422	1047	16	return	return	NOUN
ftr-422	1047	17	of	of	ADP
ftr-422	1047	18	investment	investment	NOUN
ftr-422	1047	19	and	and	CCONJ
ftr-422	1047	20	are	be	AUX
ftr-422	1047	21	recorded	record	VERB
ftr-422	1047	22	as	as	ADP
ftr-422	1047	23	reductions	reduction	NOUN
ftr-422	1047	24	of	of	ADP
ftr-422	1047	25	cost	cost	NOUN
ftr-422	1047	26	of	of	ADP
ftr-422	1047	27	the	the	DET
ftr-422	1047	28	investment.242	investment.242	NOUN
ftr-422	1047	29	a	a	DET
ftr-422	1047	30	holder	holder	NOUN
ftr-422	1047	31	of	of	ADP
ftr-422	1047	32	marketable	marketable	ADJ
ftr-422	1047	33	equity	equity	NOUN
ftr-422	1047	34	securities	security	NOUN
ftr-422	1047	35	is	be	AUX
ftr-422	1047	36	generally	generally	ADV
ftr-422	1047	37	subject	subject	ADJ
ftr-422	1047	38	to	to	ADP
ftr-422	1047	39	mark	mark	NOUN
ftr-422	1047	40	-	-	PUNCT
ftr-422	1047	41	tomarket	tomarket	NOUN
ftr-422	1047	42	treatment	treatment	NOUN
ftr-422	1047	43	under	under	ADP
ftr-422	1047	44	fas	fas	NOUN
ftr-422	1047	45	115	115	NUM
ftr-422	1047	46	,	,	PUNCT
ftr-422	1047	47	if	if	SCONJ
ftr-422	1047	48	the	the	DET
ftr-422	1047	49	holding	holding	NOUN
ftr-422	1047	50	is	be	AUX
ftr-422	1047	51	less	less	ADJ
ftr-422	1047	52	than	than	ADP
ftr-422	1047	53	20	20	NUM
ftr-422	1047	54	%	%	NOUN
ftr-422	1047	55	of	of	ADP
ftr-422	1047	56	the	the	DET
ftr-422	1047	57	issuer	issuer	NOUN
ftr-422	1047	58	’s	’s	PART
ftr-422	1047	59	stock	stock	NOUN
ftr-422	1047	60	(	(	PUNCT
ftr-422	1047	61	i.e.	i.e.	X
ftr-422	1047	62	,	,	PUNCT
ftr-422	1047	63	passive	passive	ADJ
ftr-422	1047	64	investment	investment	NOUN
ftr-422	1047	65	)	)	PUNCT
ftr-422	1047	66	.	.	PUNCT
ftr-422	1048	1	with	with	ADP
ftr-422	1048	2	respect	respect	NOUN
ftr-422	1048	3	to	to	ADP
ftr-422	1048	4	a	a	DET
ftr-422	1048	5	holder	holder	NOUN
ftr-422	1048	6	of	of	ADP
ftr-422	1048	7	more	more	ADJ
ftr-422	1048	8	than	than	ADP
ftr-422	1048	9	20	20	NUM
ftr-422	1048	10	%	%	NOUN
ftr-422	1048	11	,	,	PUNCT
ftr-422	1048	12	the	the	DET
ftr-422	1048	13	stock	stock	NOUN
ftr-422	1048	14	is	be	AUX
ftr-422	1048	15	generally	generally	ADV
ftr-422	1048	16	not	not	PART
ftr-422	1048	17	subject	subject	ADJ
ftr-422	1048	18	to	to	ADP
ftr-422	1048	19	mark	mark	NOUN
ftr-422	1048	20	-	-	PUNCT
ftr-422	1048	21	to	to	ADP
ftr-422	1048	22	-	-	PUNCT
ftr-422	1048	23	market	market	NOUN
ftr-422	1048	24	.	.	PUNCT
ftr-422	1049	1	the	the	DET
ftr-422	1049	2	issuer	issuer	NOUN
ftr-422	1049	3	,	,	PUNCT
ftr-422	1049	4	on	on	ADP
ftr-422	1049	5	the	the	DET
ftr-422	1049	6	other243	other243	PROPN
ftr-422	1049	7	hand	hand	NOUN
ftr-422	1049	8	,	,	PUNCT
ftr-422	1049	9	is	be	AUX
ftr-422	1049	10	not	not	PART
ftr-422	1049	11	subject	subject	ADJ
ftr-422	1049	12	to	to	ADP
ftr-422	1049	13	mark	mark	NOUN
ftr-422	1049	14	-	-	PUNCT
ftr-422	1049	15	to	to	ADP
ftr-422	1049	16	-	-	PUNCT
ftr-422	1049	17	market	market	NOUN
ftr-422	1049	18	for	for	ADP
ftr-422	1049	19	financial	financial	ADJ
ftr-422	1049	20	accounting	accounting	NOUN
ftr-422	1049	21	purposes	purpose	NOUN
ftr-422	1049	22	,	,	PUNCT
ftr-422	1049	23	for	for	ADP
ftr-422	1049	24	both	both	CCONJ
ftr-422	1049	25	marketable	marketable	ADJ
ftr-422	1049	26	and	and	CCONJ
ftr-422	1049	27	non	non	ADJ
ftr-422	1049	28	-	-	ADJ
ftr-422	1049	29	marketable	marketable	ADJ
ftr-422	1049	30	equity	equity	NOUN
ftr-422	1049	31	securities	security	NOUN
ftr-422	1049	32	.	.	PUNCT
ftr-422	1050	1	3	3	X
ftr-422	1050	2	.	.	X
ftr-422	1050	3	timing	time	VERB
ftr-422	1050	4	rules	rule	NOUN
ftr-422	1050	5	for	for	ADP
ftr-422	1050	6	derivatives	derivative	NOUN
ftr-422	1050	7	(	(	PUNCT
ftr-422	1050	8	i	i	NOUN
ftr-422	1050	9	)	)	PUNCT
ftr-422	1050	10	options	option	NOUN
ftr-422	1050	11	,	,	PUNCT
ftr-422	1050	12	forwards	forward	NOUN
ftr-422	1050	13	and	and	CCONJ
ftr-422	1050	14	futures	future	NOUN
ftr-422	1050	15	some	some	DET
ftr-422	1050	16	derivatives	derivative	NOUN
ftr-422	1050	17	are	be	AUX
ftr-422	1050	18	subject	subject	ADJ
ftr-422	1050	19	to	to	ADP
ftr-422	1050	20	mark	mark	NOUN
ftr-422	1050	21	-	-	PUNCT
ftr-422	1050	22	to	to	ADP
ftr-422	1050	23	-	-	PUNCT
ftr-422	1050	24	market	market	NOUN
ftr-422	1050	25	treatment	treatment	NOUN
ftr-422	1050	26	if	if	SCONJ
ftr-422	1050	27	they	they	PRON
ftr-422	1050	28	fall	fall	VERB
ftr-422	1050	29	under	under	ADP
ftr-422	1050	30	section	section	NOUN
ftr-422	1050	31	1256	1256	NUM
ftr-422	1050	32	(	(	PUNCT
ftr-422	1050	33	“	"	PUNCT
ftr-422	1050	34	section	section	NOUN
ftr-422	1050	35	1256	1256	NUM
ftr-422	1050	36	contracts	contract	NOUN
ftr-422	1050	37	”	"	PUNCT
ftr-422	1050	38	)	)	PUNCT
ftr-422	1050	39	.	.	PUNCT
ftr-422	1051	1	an	an	DET
ftr-422	1051	2	option	option	NOUN
ftr-422	1051	3	that	that	PRON
ftr-422	1051	4	constitutes	constitute	VERB
ftr-422	1051	5	either	either	DET
ftr-422	1051	6	240	240	NUM
ftr-422	1051	7	.	.	PUNCT
ftr-422	1052	1	see	see	AUX
ftr-422	1052	2	generally	generally	ADV
ftr-422	1052	3	kieso	kieso	VERB
ftr-422	1052	4	et	et	NOUN
ftr-422	1052	5	.	.	PUNCT
ftr-422	1053	1	al	al	PROPN
ftr-422	1053	2	,	,	PUNCT
ftr-422	1053	3	supra	supra	PROPN
ftr-422	1053	4	note	note	NOUN
ftr-422	1053	5	39	39	NUM
ftr-422	1053	6	,	,	PUNCT
ftr-422	1053	7	ch	ch	NOUN
ftr-422	1053	8	.	.	PROPN
ftr-422	1053	9	15	15	NUM
ftr-422	1053	10	.	.	PUNCT
ftr-422	1054	1	241	241	NUM
ftr-422	1054	2	.	.	PUNCT
ftr-422	1055	1	a	a	DET
ftr-422	1055	2	non	non	ADJ
ftr-422	1055	3	-	-	ADJ
ftr-422	1055	4	marketable	marketable	ADJ
ftr-422	1055	5	equity	equity	NOUN
ftr-422	1055	6	security	security	NOUN
ftr-422	1055	7	is	be	AUX
ftr-422	1055	8	a	a	DET
ftr-422	1055	9	security	security	NOUN
ftr-422	1055	10	for	for	ADP
ftr-422	1055	11	which	which	PRON
ftr-422	1055	12	there	there	PRON
ftr-422	1055	13	is	be	VERB
ftr-422	1055	14	no	no	DET
ftr-422	1055	15	readily	readily	ADV
ftr-422	1055	16	available	available	ADJ
ftr-422	1055	17	pricing	pricing	NOUN
ftr-422	1055	18	information	information	NOUN
ftr-422	1055	19	.	.	PUNCT
ftr-422	1056	1	see	see	VERB
ftr-422	1056	2	the	the	DET
ftr-422	1056	3	equity	equity	NOUN
ftr-422	1056	4	method	method	NOUN
ftr-422	1056	5	of	of	ADP
ftr-422	1056	6	accounting	account	VERB
ftr-422	1056	7	for	for	ADP
ftr-422	1056	8	investments	investment	NOUN
ftr-422	1056	9	in	in	ADP
ftr-422	1056	10	common	common	ADJ
ftr-422	1056	11	stock	stock	NOUN
ftr-422	1056	12	,	,	PUNCT
ftr-422	1056	13	accounting	accounting	NOUN
ftr-422	1056	14	principles	principle	NOUN
ftr-422	1056	15	board	board	NOUN
ftr-422	1056	16	opinion	opinion	NOUN
ftr-422	1056	17	no	no	INTJ
ftr-422	1056	18	.	.	PROPN
ftr-422	1056	19	18	18	NUM
ftr-422	1056	20	,	,	PUNCT
ftr-422	1056	21	¶	¶	ADV
ftr-422	1056	22	6a	6a	NOUN
ftr-422	1056	23	(	(	PUNCT
ftr-422	1056	24	1971	1971	NUM
ftr-422	1056	25	)	)	PUNCT
ftr-422	1056	26	.	.	PUNCT
ftr-422	1057	1	242	242	NUM
ftr-422	1057	2	.	.	PUNCT
ftr-422	1058	1	i	i	PRON
ftr-422	1058	2	d.	d.	PROPN
ftr-422	1058	3	243	243	NUM
ftr-422	1058	4	.	.	PUNCT
ftr-422	1059	1	a	a	DET
ftr-422	1059	2	discussion	discussion	NOUN
ftr-422	1059	3	of	of	ADP
ftr-422	1059	4	the	the	DET
ftr-422	1059	5	financial	financial	ADJ
ftr-422	1059	6	accounting	accounting	NOUN
ftr-422	1059	7	principles	principle	NOUN
ftr-422	1059	8	pertaining	pertain	VERB
ftr-422	1059	9	to	to	ADP
ftr-422	1059	10	holding	hold	VERB
ftr-422	1059	11	of	of	ADP
ftr-422	1059	12	more	more	ADJ
ftr-422	1059	13	than	than	ADP
ftr-422	1059	14	20	20	NUM
ftr-422	1059	15	%	%	NOUN
ftr-422	1059	16	is	be	AUX
ftr-422	1059	17	beyond	beyond	ADP
ftr-422	1059	18	the	the	DET
ftr-422	1059	19	scope	scope	NOUN
ftr-422	1059	20	of	of	ADP
ftr-422	1059	21	this	this	DET
ftr-422	1059	22	article	article	NOUN
ftr-422	1059	23	.	.	PUNCT
ftr-422	1060	1	generally	generally	ADV
ftr-422	1060	2	,	,	PUNCT
ftr-422	1060	3	i	i	PRON
ftr-422	1060	4	suggest	suggest	VERB
ftr-422	1060	5	below	below	ADP
ftr-422	1060	6	that	that	SCONJ
ftr-422	1060	7	if	if	SCONJ
ftr-422	1060	8	an	an	DET
ftr-422	1060	9	investor	investor	NOUN
ftr-422	1060	10	holds	hold	VERB
ftr-422	1060	11	more	more	ADJ
ftr-422	1060	12	than	than	ADP
ftr-422	1060	13	20	20	NUM
ftr-422	1060	14	%	%	NOUN
ftr-422	1060	15	of	of	ADP
ftr-422	1060	16	a	a	DET
ftr-422	1060	17	corporation	corporation	NOUN
ftr-422	1060	18	,	,	PUNCT
ftr-422	1060	19	the	the	DET
ftr-422	1060	20	stock	stock	NOUN
ftr-422	1060	21	will	will	AUX
ftr-422	1060	22	not	not	PART
ftr-422	1060	23	be	be	AUX
ftr-422	1060	24	subject	subject	ADJ
ftr-422	1060	25	to	to	ADP
ftr-422	1060	26	markto	markto	NOUN
ftr-422	1060	27	-	-	PUNCT
ftr-422	1060	28	market	market	NOUN
ftr-422	1060	29	.	.	PUNCT
ftr-422	1061	1	724	724	NUM
ftr-422	1061	2	florida	florida	PROPN
ftr-422	1061	3	tax	tax	NOUN
ftr-422	1061	4	review	review	NOUN
ftr-422	1061	5	[	[	X
ftr-422	1061	6	vol.6:7	vol.6:7	VERB
ftr-422	1061	7	a	a	DET
ftr-422	1061	8	“	"	PUNCT
ftr-422	1061	9	dealer	dealer	NOUN
ftr-422	1061	10	equity	equity	NOUN
ftr-422	1061	11	option	option	NOUN
ftr-422	1061	12	,	,	PUNCT
ftr-422	1061	13	”	"	PUNCT
ftr-422	1061	14	or	or	CCONJ
ftr-422	1061	15	a	a	DET
ftr-422	1061	16	“	"	PUNCT
ftr-422	1061	17	non	non	ADJ
ftr-422	1061	18	-	-	ADJ
ftr-422	1061	19	equity	equity	ADJ
ftr-422	1061	20	option	option	NOUN
ftr-422	1061	21	”	"	PUNCT
ftr-422	1061	22	is	be	AUX
ftr-422	1061	23	marked	mark	VERB
ftr-422	1061	24	-	-	PUNCT
ftr-422	1061	25	to	to	ADP
ftr-422	1061	26	-	-	PUNCT
ftr-422	1061	27	market	market	NOUN
ftr-422	1061	28	as244	as244	NOUN
ftr-422	1061	29	245	245	NUM
ftr-422	1061	30	a	a	DET
ftr-422	1061	31	section	section	NOUN
ftr-422	1061	32	1256	1256	NUM
ftr-422	1061	33	contract	contract	NOUN
ftr-422	1061	34	.	.	PUNCT
ftr-422	1062	1	pursuant	pursuant	ADJ
ftr-422	1062	2	to	to	ADP
ftr-422	1062	3	section	section	NOUN
ftr-422	1062	4	1234(b	1234(b	NUM
ftr-422	1062	5	)	)	PUNCT
ftr-422	1062	6	,	,	PUNCT
ftr-422	1062	7	a	a	DET
ftr-422	1062	8	grantor	grantor	NOUN
ftr-422	1062	9	of	of	ADP
ftr-422	1062	10	an	an	DET
ftr-422	1062	11	option	option	NOUN
ftr-422	1062	12	that	that	PRON
ftr-422	1062	13	is	be	AUX
ftr-422	1062	14	not	not	PART
ftr-422	1062	15	a	a	DET
ftr-422	1062	16	section	section	NOUN
ftr-422	1062	17	1256	1256	NUM
ftr-422	1062	18	option	option	NOUN
ftr-422	1062	19	does	do	AUX
ftr-422	1062	20	not	not	PART
ftr-422	1062	21	recognize	recognize	VERB
ftr-422	1062	22	income	income	NOUN
ftr-422	1062	23	until	until	SCONJ
ftr-422	1062	24	the	the	DET
ftr-422	1062	25	option	option	NOUN
ftr-422	1062	26	expires	expire	VERB
ftr-422	1062	27	,	,	PUNCT
ftr-422	1062	28	lapses	lapse	NOUN
ftr-422	1062	29	,	,	PUNCT
ftr-422	1062	30	is	be	AUX
ftr-422	1062	31	exercised	exercise	VERB
ftr-422	1062	32	,	,	PUNCT
ftr-422	1062	33	is	be	AUX
ftr-422	1062	34	sold	sell	VERB
ftr-422	1062	35	,	,	PUNCT
ftr-422	1062	36	or	or	CCONJ
ftr-422	1062	37	is	be	AUX
ftr-422	1062	38	disposed	dispose	VERB
ftr-422	1062	39	of	of	ADP
ftr-422	1062	40	;	;	PUNCT
ftr-422	1062	41	such	such	DET
ftr-422	1062	42	an	an	DET
ftr-422	1062	43	option	option	NOUN
ftr-422	1062	44	constitutes	constitute	VERB
ftr-422	1062	45	an	an	DET
ftr-422	1062	46	“	"	PUNCT
ftr-422	1062	47	open	open	ADJ
ftr-422	1062	48	transaction	transaction	NOUN
ftr-422	1062	49	.	.	PUNCT
ftr-422	1062	50	”	"	PUNCT
ftr-422	1063	1	a	a	DET
ftr-422	1063	2	premium	premium	NOUN
ftr-422	1063	3	paid	pay	VERB
ftr-422	1063	4	or	or	CCONJ
ftr-422	1063	5	received	receive	VERB
ftr-422	1063	6	is	be	AUX
ftr-422	1063	7	recognized	recognize	VERB
ftr-422	1063	8	when	when	SCONJ
ftr-422	1063	9	sale,246	sale,246	PROPN
ftr-422	1063	10	exchange	exchange	PROPN
ftr-422	1063	11	,	,	PUNCT
ftr-422	1063	12	expiration	expiration	NOUN
ftr-422	1063	13	,	,	PUNCT
ftr-422	1063	14	or	or	CCONJ
ftr-422	1063	15	closing	closing	NOUN
ftr-422	1063	16	(	(	PUNCT
ftr-422	1063	17	offsetting	offset	VERB
ftr-422	1063	18	)	)	PUNCT
ftr-422	1063	19	transaction	transaction	NOUN
ftr-422	1063	20	occurs	occur	VERB
ftr-422	1063	21	.	.	PUNCT
ftr-422	1064	1	when	when	SCONJ
ftr-422	1064	2	the247	the247	NOUN
ftr-422	1064	3	option	option	NOUN
ftr-422	1064	4	is	be	AUX
ftr-422	1064	5	exercised	exercise	VERB
ftr-422	1064	6	this	this	DET
ftr-422	1064	7	event	event	NOUN
ftr-422	1064	8	is	be	AUX
ftr-422	1064	9	,	,	PUNCT
ftr-422	1064	10	generally	generally	ADV
ftr-422	1064	11	,	,	PUNCT
ftr-422	1064	12	treated	treat	VERB
ftr-422	1064	13	as	as	ADP
ftr-422	1064	14	non	non	ADJ
ftr-422	1064	15	-	-	ADJ
ftr-422	1064	16	taxable	taxable	ADJ
ftr-422	1064	17	purchase	purchase	NOUN
ftr-422	1064	18	of	of	ADP
ftr-422	1064	19	the	the	DET
ftr-422	1064	20	underlying	underlie	VERB
ftr-422	1064	21	asset.248	asset.248	PRON
ftr-422	1064	22	similarly	similarly	ADV
ftr-422	1064	23	,	,	PUNCT
ftr-422	1064	24	a	a	DET
ftr-422	1064	25	non	non	ADJ
ftr-422	1064	26	-	-	NOUN
ftr-422	1064	27	section	section	ADJ
ftr-422	1064	28	1256	1256	NUM
ftr-422	1064	29	forward	forward	ADJ
ftr-422	1064	30	contract	contract	NOUN
ftr-422	1064	31	constitutes	constitute	VERB
ftr-422	1064	32	an	an	DET
ftr-422	1064	33	“	"	PUNCT
ftr-422	1064	34	open	open	ADJ
ftr-422	1064	35	transaction	transaction	NOUN
ftr-422	1064	36	.	.	PUNCT
ftr-422	1064	37	”	"	PUNCT
ftr-422	1065	1	a	a	DET
ftr-422	1065	2	forward	forward	ADJ
ftr-422	1065	3	contract	contract	NOUN
ftr-422	1065	4	is	be	AUX
ftr-422	1065	5	a	a	DET
ftr-422	1065	6	privately	privately	ADV
ftr-422	1065	7	negotiated	negotiate	VERB
ftr-422	1065	8	contract	contract	NOUN
ftr-422	1065	9	that249	that249	PROPN
ftr-422	1065	10	provides	provide	VERB
ftr-422	1065	11	for	for	ADP
ftr-422	1065	12	the	the	DET
ftr-422	1065	13	sale	sale	NOUN
ftr-422	1065	14	and	and	CCONJ
ftr-422	1065	15	purchase	purchase	NOUN
ftr-422	1065	16	of	of	ADP
ftr-422	1065	17	property	property	NOUN
ftr-422	1065	18	for	for	ADP
ftr-422	1065	19	a	a	DET
ftr-422	1065	20	specified	specify	VERB
ftr-422	1065	21	price	price	NOUN
ftr-422	1065	22	on	on	ADP
ftr-422	1065	23	a	a	DET
ftr-422	1065	24	specified	specify	VERB
ftr-422	1065	25	date	date	NOUN
ftr-422	1065	26	.	.	PUNCT
ftr-422	1066	1	until	until	SCONJ
ftr-422	1066	2	a	a	DET
ftr-422	1066	3	non	non	ADJ
ftr-422	1066	4	-	-	NOUN
ftr-422	1066	5	section	section	ADJ
ftr-422	1066	6	1256	1256	NUM
ftr-422	1066	7	forward	forward	ADJ
ftr-422	1066	8	contract	contract	NOUN
ftr-422	1066	9	is	be	AUX
ftr-422	1066	10	sold	sell	VERB
ftr-422	1066	11	,	,	PUNCT
ftr-422	1066	12	exchanged,250	exchanged,250	NOUN
ftr-422	1066	13	settled	settle	VERB
ftr-422	1066	14	,	,	PUNCT
ftr-422	1066	15	or	or	CCONJ
ftr-422	1066	16	allowed	allow	VERB
ftr-422	1066	17	to	to	PART
ftr-422	1066	18	lapse	lapse	VERB
ftr-422	1066	19	,	,	PUNCT
ftr-422	1066	20	the	the	DET
ftr-422	1066	21	transaction	transaction	NOUN
ftr-422	1066	22	is	be	AUX
ftr-422	1066	23	treated	treat	VERB
ftr-422	1066	24	as	as	ADP
ftr-422	1066	25	open	open	ADJ
ftr-422	1066	26	,	,	PUNCT
ftr-422	1066	27	and	and	CCONJ
ftr-422	1066	28	any	any	DET
ftr-422	1066	29	gain	gain	NOUN
ftr-422	1066	30	or	or	CCONJ
ftr-422	1066	31	loss	loss	NOUN
ftr-422	1066	32	to	to	ADP
ftr-422	1066	33	the	the	DET
ftr-422	1066	34	parties	party	NOUN
ftr-422	1066	35	is	be	AUX
ftr-422	1066	36	correspondingly	correspondingly	ADV
ftr-422	1066	37	deferred.251	deferred.251	PROPN
ftr-422	1066	38	futures	future	NOUN
ftr-422	1066	39	contracts	contract	NOUN
ftr-422	1066	40	,	,	PUNCT
ftr-422	1066	41	in	in	ADP
ftr-422	1066	42	general	general	ADJ
ftr-422	1066	43	,	,	PUNCT
ftr-422	1066	44	are	be	AUX
ftr-422	1066	45	economically	economically	ADV
ftr-422	1066	46	similar	similar	ADJ
ftr-422	1066	47	to	to	ADP
ftr-422	1066	48	forward	forward	ADJ
ftr-422	1066	49	contracts	contract	NOUN
ftr-422	1066	50	except	except	SCONJ
ftr-422	1066	51	that	that	SCONJ
ftr-422	1066	52	they	they	PRON
ftr-422	1066	53	are	be	AUX
ftr-422	1066	54	:	:	PUNCT
ftr-422	1066	55	(	(	PUNCT
ftr-422	1066	56	i	i	NOUN
ftr-422	1066	57	)	)	PUNCT
ftr-422	1066	58	standardized	standardize	VERB
ftr-422	1066	59	;	;	PUNCT
ftr-422	1066	60	(	(	PUNCT
ftr-422	1066	61	ii	ii	NOUN
ftr-422	1066	62	)	)	PUNCT
ftr-422	1066	63	traded	trade	VERB
ftr-422	1066	64	at	at	ADP
ftr-422	1066	65	regulated	regulated	ADJ
ftr-422	1066	66	futures	future	NOUN
ftr-422	1066	67	exchanges	exchange	NOUN
ftr-422	1066	68	;	;	PUNCT
ftr-422	1066	69	(	(	PUNCT
ftr-422	1066	70	iii	iii	NOUN
ftr-422	1066	71	)	)	PUNCT
ftr-422	1066	72	used	use	VERB
ftr-422	1066	73	by	by	ADP
ftr-422	1066	74	clearing	clear	VERB
ftr-422	1066	75	organizations	organization	NOUN
ftr-422	1066	76	;	;	PUNCT
ftr-422	1066	77	(	(	PUNCT
ftr-422	1066	78	iv	iv	X
ftr-422	1066	79	)	)	PUNCT
ftr-422	1066	80	subject	subject	NOUN
ftr-422	1066	81	to	to	ADP
ftr-422	1066	82	the	the	DET
ftr-422	1066	83	mark	mark	NOUN
ftr-422	1066	84	-	-	PUNCT
ftr-422	1066	85	tomarket	tomarket	NOUN
ftr-422	1066	86	system	system	NOUN
ftr-422	1066	87	;	;	PUNCT
ftr-422	1066	88	and	and	CCONJ
ftr-422	1066	89	(	(	PUNCT
ftr-422	1066	90	v	v	NOUN
ftr-422	1066	91	)	)	PUNCT
ftr-422	1066	92	able	able	ADJ
ftr-422	1066	93	to	to	PART
ftr-422	1066	94	be	be	AUX
ftr-422	1066	95	closed	close	VERB
ftr-422	1066	96	before	before	ADP
ftr-422	1066	97	maturity	maturity	NOUN
ftr-422	1066	98	.	.	PUNCT
ftr-422	1067	1	futures	future	NOUN
ftr-422	1067	2	contracts	contract	NOUN
ftr-422	1067	3	are252	are252	VERB
ftr-422	1067	4	generally	generally	ADV
ftr-422	1067	5	subject	subject	ADJ
ftr-422	1067	6	to	to	ADP
ftr-422	1067	7	section	section	NOUN
ftr-422	1067	8	1256	1256	NUM
ftr-422	1067	9	.	.	PUNCT
ftr-422	1068	1	the	the	DET
ftr-422	1068	2	legislation	legislation	NOUN
ftr-422	1068	3	history	history	NOUN
ftr-422	1068	4	of	of	ADP
ftr-422	1068	5	section	section	NOUN
ftr-422	1068	6	1256	1256	NUM
ftr-422	1068	7	provides	provide	VERB
ftr-422	1068	8	another	another	DET
ftr-422	1068	9	example	example	NOUN
ftr-422	1068	10	of	of	ADP
ftr-422	1068	11	congress	congress	PROPN
ftr-422	1068	12	’s	’s	PART
ftr-422	1068	13	willingness	willingness	NOUN
ftr-422	1068	14	to	to	PART
ftr-422	1068	15	follow	follow	VERB
ftr-422	1068	16	gaap	gaap	NOUN
ftr-422	1068	17	pertaining	pertain	VERB
ftr-422	1068	18	to	to	ADP
ftr-422	1068	19	financial	financial	ADJ
ftr-422	1068	20	instruments	instrument	NOUN
ftr-422	1068	21	.	.	PUNCT
ftr-422	1069	1	section	section	NOUN
ftr-422	1069	2	1256	1256	NUM
ftr-422	1069	3	was	be	AUX
ftr-422	1069	4	added	add	VERB
ftr-422	1069	5	to	to	ADP
ftr-422	1069	6	the	the	DET
ftr-422	1069	7	code	code	NOUN
ftr-422	1069	8	as	as	ADP
ftr-422	1069	9	part	part	NOUN
ftr-422	1069	10	of	of	ADP
ftr-422	1069	11	the	the	DET
ftr-422	1069	12	economic	economic	ADJ
ftr-422	1069	13	recovery	recovery	NOUN
ftr-422	1069	14	tax	tax	NOUN
ftr-422	1069	15	act	act	NOUN
ftr-422	1069	16	of	of	ADP
ftr-422	1069	17	1981	1981	NUM
ftr-422	1069	18	.	.	PUNCT
ftr-422	1070	1	the	the	DET
ftr-422	1070	2	legislative	legislative	ADJ
ftr-422	1070	3	history	history	NOUN
ftr-422	1070	4	indicates	indicate	VERB
ftr-422	1070	5	that	that	SCONJ
ftr-422	1070	6	section	section	NOUN
ftr-422	1070	7	1256	1256	NUM
ftr-422	1070	8	was	be	AUX
ftr-422	1070	9	enacted	enact	VERB
ftr-422	1070	10	to253	to253	PROPN
ftr-422	1070	11	244	244	NUM
ftr-422	1070	12	.	.	PUNCT
ftr-422	1071	1	a	a	DET
ftr-422	1071	2	“	"	PUNCT
ftr-422	1071	3	dealer	dealer	NOUN
ftr-422	1071	4	equity	equity	NOUN
ftr-422	1071	5	option	option	NOUN
ftr-422	1071	6	”	"	PUNCT
ftr-422	1071	7	is	be	AUX
ftr-422	1071	8	any	any	DET
ftr-422	1071	9	option	option	NOUN
ftr-422	1071	10	that	that	PRON
ftr-422	1071	11	is	be	AUX
ftr-422	1071	12	(	(	PUNCT
ftr-422	1071	13	1	1	NUM
ftr-422	1071	14	)	)	PUNCT
ftr-422	1071	15	an	an	DET
ftr-422	1071	16	equity	equity	NOUN
ftr-422	1071	17	option	option	NOUN
ftr-422	1071	18	,	,	PUNCT
ftr-422	1071	19	(	(	PUNCT
ftr-422	1071	20	2	2	X
ftr-422	1071	21	)	)	PUNCT
ftr-422	1071	22	purchased	purchase	VERB
ftr-422	1071	23	or	or	CCONJ
ftr-422	1071	24	granted	grant	VERB
ftr-422	1071	25	by	by	ADP
ftr-422	1071	26	an	an	DET
ftr-422	1071	27	options	option	NOUN
ftr-422	1071	28	dealer	dealer	NOUN
ftr-422	1071	29	in	in	ADP
ftr-422	1071	30	the	the	DET
ftr-422	1071	31	normal	normal	ADJ
ftr-422	1071	32	course	course	NOUN
ftr-422	1071	33	of	of	ADP
ftr-422	1071	34	its	its	PRON
ftr-422	1071	35	activity	activity	NOUN
ftr-422	1071	36	in	in	ADP
ftr-422	1071	37	dealing	deal	VERB
ftr-422	1071	38	with	with	ADP
ftr-422	1071	39	options	option	NOUN
ftr-422	1071	40	,	,	PUNCT
ftr-422	1071	41	and	and	CCONJ
ftr-422	1071	42	(	(	PUNCT
ftr-422	1071	43	3	3	X
ftr-422	1071	44	)	)	PUNCT
ftr-422	1071	45	listed	list	VERB
ftr-422	1071	46	on	on	ADP
ftr-422	1071	47	the	the	DET
ftr-422	1071	48	qualified	qualified	ADJ
ftr-422	1071	49	board	board	NOUN
ftr-422	1071	50	or	or	CCONJ
ftr-422	1071	51	exchange	exchange	NOUN
ftr-422	1071	52	on	on	ADP
ftr-422	1071	53	which	which	PRON
ftr-422	1071	54	such	such	ADJ
ftr-422	1071	55	options	option	NOUN
ftr-422	1071	56	dealer	dealer	NOUN
ftr-422	1071	57	is	be	AUX
ftr-422	1071	58	registered	register	VERB
ftr-422	1071	59	.	.	PUNCT
ftr-422	1072	1	irc	irc	PROPN
ftr-422	1072	2	§	§	PROPN
ftr-422	1072	3	1256(g)(4	1256(g)(4	PROPN
ftr-422	1072	4	)	)	PUNCT
ftr-422	1072	5	.	.	PUNCT
ftr-422	1073	1	an	an	DET
ftr-422	1073	2	“	"	PUNCT
ftr-422	1073	3	equity	equity	NOUN
ftr-422	1073	4	option	option	NOUN
ftr-422	1073	5	”	"	PUNCT
ftr-422	1073	6	is	be	AUX
ftr-422	1073	7	an	an	DET
ftr-422	1073	8	option	option	NOUN
ftr-422	1073	9	(	(	PUNCT
ftr-422	1073	10	i	i	NOUN
ftr-422	1073	11	)	)	PUNCT
ftr-422	1073	12	to	to	PART
ftr-422	1073	13	buy	buy	VERB
ftr-422	1073	14	or	or	CCONJ
ftr-422	1073	15	sell	sell	VERB
ftr-422	1073	16	stock	stock	NOUN
ftr-422	1073	17	or	or	CCONJ
ftr-422	1073	18	(	(	PUNCT
ftr-422	1073	19	ii	ii	NOUN
ftr-422	1073	20	)	)	PUNCT
ftr-422	1073	21	the	the	DET
ftr-422	1073	22	value	value	NOUN
ftr-422	1073	23	of	of	ADP
ftr-422	1073	24	which	which	PRON
ftr-422	1073	25	is	be	AUX
ftr-422	1073	26	determined	determine	VERB
ftr-422	1073	27	,	,	PUNCT
ftr-422	1073	28	directly	directly	ADV
ftr-422	1073	29	or	or	CCONJ
ftr-422	1073	30	indirectly	indirectly	ADV
ftr-422	1073	31	,	,	PUNCT
ftr-422	1073	32	by	by	ADP
ftr-422	1073	33	reference	reference	NOUN
ftr-422	1073	34	to	to	ADP
ftr-422	1073	35	(	(	PUNCT
ftr-422	1073	36	a	a	X
ftr-422	1073	37	)	)	PUNCT
ftr-422	1073	38	any	any	DET
ftr-422	1073	39	stock	stock	NOUN
ftr-422	1073	40	,	,	PUNCT
ftr-422	1073	41	(	(	PUNCT
ftr-422	1073	42	b	b	X
ftr-422	1073	43	)	)	PUNCT
ftr-422	1073	44	group	group	NOUN
ftr-422	1073	45	of	of	ADP
ftr-422	1073	46	stocks	stock	NOUN
ftr-422	1073	47	,	,	PUNCT
ftr-422	1073	48	or	or	CCONJ
ftr-422	1073	49	(	(	PUNCT
ftr-422	1073	50	c	c	NOUN
ftr-422	1073	51	)	)	PUNCT
ftr-422	1073	52	stock	stock	NOUN
ftr-422	1073	53	index	index	NOUN
ftr-422	1073	54	.	.	PUNCT
ftr-422	1074	1	irc	irc	PROPN
ftr-422	1074	2	§	§	PROPN
ftr-422	1074	3	1256(g)(6	1256(g)(6	NUM
ftr-422	1074	4	)	)	PUNCT
ftr-422	1074	5	.	.	PUNCT
ftr-422	1075	1	245	245	NUM
ftr-422	1075	2	.	.	PUNCT
ftr-422	1076	1	a	a	DET
ftr-422	1076	2	“	"	PUNCT
ftr-422	1076	3	non	non	ADJ
ftr-422	1076	4	-	-	ADJ
ftr-422	1076	5	equity	equity	ADJ
ftr-422	1076	6	option	option	NOUN
ftr-422	1076	7	”	"	PUNCT
ftr-422	1076	8	is	be	AUX
ftr-422	1076	9	any	any	DET
ftr-422	1076	10	listed	list	VERB
ftr-422	1076	11	option	option	NOUN
ftr-422	1076	12	that	that	PRON
ftr-422	1076	13	is	be	AUX
ftr-422	1076	14	not	not	PART
ftr-422	1076	15	an	an	DET
ftr-422	1076	16	equity	equity	NOUN
ftr-422	1076	17	option	option	NOUN
ftr-422	1076	18	.	.	PUNCT
ftr-422	1077	1	246	246	NUM
ftr-422	1077	2	.	.	PUNCT
ftr-422	1078	1	rev	rev	PROPN
ftr-422	1078	2	.	.	PUNCT
ftr-422	1079	1	rul	rul	NOUN
ftr-422	1079	2	.	.	PUNCT
ftr-422	1080	1	78	78	NUM
ftr-422	1080	2	-	-	SYM
ftr-422	1080	3	182	182	NUM
ftr-422	1080	4	,	,	PUNCT
ftr-422	1080	5	1978	1978	NUM
ftr-422	1080	6	-	-	SYM
ftr-422	1080	7	1	1	NUM
ftr-422	1080	8	c.b	c.b	PROPN
ftr-422	1080	9	.	.	PROPN
ftr-422	1080	10	265	265	NUM
ftr-422	1080	11	;	;	PUNCT
ftr-422	1080	12	rev	rev	X
ftr-422	1080	13	.	.	PROPN
ftr-422	1081	1	rul	rul	PROPN
ftr-422	1081	2	.	.	PUNCT
ftr-422	1082	1	58	58	NUM
ftr-422	1082	2	-	-	SYM
ftr-422	1082	3	234	234	NUM
ftr-422	1082	4	,	,	PUNCT
ftr-422	1082	5	1958	1958	NUM
ftr-422	1082	6	-	-	SYM
ftr-422	1082	7	1	1	NUM
ftr-422	1082	8	c.b	c.b	PROPN
ftr-422	1082	9	.	.	PROPN
ftr-422	1082	10	279	279	NUM
ftr-422	1082	11	.	.	X
ftr-422	1083	1	247	247	NUM
ftr-422	1083	2	.	.	PUNCT
ftr-422	1084	1	rev	rev	PROPN
ftr-422	1084	2	.	.	PUNCT
ftr-422	1085	1	rul	rul	NOUN
ftr-422	1085	2	.	.	PUNCT
ftr-422	1086	1	78	78	NUM
ftr-422	1086	2	-	-	SYM
ftr-422	1086	3	182	182	NUM
ftr-422	1086	4	,	,	PUNCT
ftr-422	1086	5	1978	1978	NUM
ftr-422	1086	6	-	-	SYM
ftr-422	1086	7	1	1	NUM
ftr-422	1086	8	c.b	c.b	PROPN
ftr-422	1086	9	.	.	PROPN
ftr-422	1086	10	265	265	NUM
ftr-422	1086	11	;	;	PUNCT
ftr-422	1086	12	rev	rev	X
ftr-422	1086	13	.	.	PROPN
ftr-422	1087	1	rul	rul	PROPN
ftr-422	1087	2	.	.	PUNCT
ftr-422	1088	1	58	58	NUM
ftr-422	1088	2	-	-	SYM
ftr-422	1088	3	234	234	NUM
ftr-422	1088	4	,	,	PUNCT
ftr-422	1088	5	1958	1958	NUM
ftr-422	1088	6	-	-	SYM
ftr-422	1088	7	1	1	NUM
ftr-422	1088	8	c.b	c.b	PROPN
ftr-422	1088	9	.	.	PROPN
ftr-422	1088	10	279	279	NUM
ftr-422	1088	11	.	.	PUNCT
ftr-422	1089	1	248	248	NUM
ftr-422	1089	2	.	.	PUNCT
ftr-422	1090	1	rev	rev	PROPN
ftr-422	1090	2	.	.	PUNCT
ftr-422	1091	1	rul	rul	PROPN
ftr-422	1091	2	.	.	PUNCT
ftr-422	1091	3	88	88	NUM
ftr-422	1091	4	-	-	SYM
ftr-422	1091	5	31	31	NUM
ftr-422	1091	6	,	,	PUNCT
ftr-422	1091	7	1988	1988	NUM
ftr-422	1091	8	-	-	SYM
ftr-422	1091	9	1	1	NUM
ftr-422	1091	10	c.b	c.b	PROPN
ftr-422	1091	11	.	.	PROPN
ftr-422	1091	12	302	302	NUM
ftr-422	1091	13	;	;	PUNCT
ftr-422	1091	14	rev	rev	X
ftr-422	1091	15	.	.	PROPN
ftr-422	1091	16	rul	rul	NOUN
ftr-422	1091	17	.	.	PUNCT
ftr-422	1092	1	70	70	NUM
ftr-422	1092	2	-	-	SYM
ftr-422	1092	3	598	598	NUM
ftr-422	1092	4	,	,	PUNCT
ftr-422	1092	5	1970	1970	NUM
ftr-422	1092	6	-	-	SYM
ftr-422	1092	7	2	2	NUM
ftr-422	1092	8	c.b	c.b	PROPN
ftr-422	1092	9	.	.	PROPN
ftr-422	1092	10	168	168	NUM
ftr-422	1092	11	;	;	PUNCT
ftr-422	1092	12	rev	rev	PROPN
ftr-422	1092	13	.	.	PROPN
ftr-422	1093	1	rul	rul	NOUN
ftr-422	1093	2	.	.	PUNCT
ftr-422	1094	1	78	78	NUM
ftr-422	1094	2	-	-	SYM
ftr-422	1094	3	182	182	NUM
ftr-422	1094	4	,	,	PUNCT
ftr-422	1094	5	1978	1978	NUM
ftr-422	1094	6	-	-	SYM
ftr-422	1094	7	1	1	NUM
ftr-422	1094	8	c.b	c.b	PROPN
ftr-422	1094	9	.	.	PROPN
ftr-422	1094	10	265	265	NUM
ftr-422	1094	11	.	.	PUNCT
ftr-422	1095	1	249	249	NUM
ftr-422	1095	2	.	.	PUNCT
ftr-422	1096	1	see	see	VERB
ftr-422	1096	2	lucas	lucas	PROPN
ftr-422	1096	3	v.	v.	ADP
ftr-422	1096	4	north	north	PROPN
ftr-422	1096	5	tex	tex	PROPN
ftr-422	1096	6	.	.	PROPN
ftr-422	1096	7	lumber	lumber	PROPN
ftr-422	1096	8	co.	co.	PROPN
ftr-422	1096	9	,	,	PUNCT
ftr-422	1096	10	281	281	NUM
ftr-422	1096	11	u.s	u.s	PROPN
ftr-422	1096	12	.	.	PROPN
ftr-422	1096	13	11	11	NUM
ftr-422	1096	14	(	(	PUNCT
ftr-422	1096	15	1930	1930	NUM
ftr-422	1096	16	)	)	PUNCT
ftr-422	1096	17	.	.	PUNCT
ftr-422	1097	1	see	see	VERB
ftr-422	1097	2	,	,	PUNCT
ftr-422	1097	3	generally	generally	ADV
ftr-422	1097	4	,	,	PUNCT
ftr-422	1097	5	steven	steven	PROPN
ftr-422	1097	6	m.	m.	PROPN
ftr-422	1097	7	rosenthal	rosenthal	PROPN
ftr-422	1097	8	&	&	CCONJ
ftr-422	1097	9	liz	liz	PROPN
ftr-422	1097	10	r.	r.	PROPN
ftr-422	1097	11	dyor	dyor	PROPN
ftr-422	1097	12	,	,	PUNCT
ftr-422	1097	13	prepaid	prepay	VERB
ftr-422	1097	14	forward	forward	ADJ
ftr-422	1097	15	contracts	contract	NOUN
ftr-422	1097	16	and	and	CCONJ
ftr-422	1097	17	equity	equity	NOUN
ftr-422	1097	18	collars	collar	NOUN
ftr-422	1097	19	:	:	PUNCT
ftr-422	1097	20	tax	tax	NOUN
ftr-422	1097	21	traps	trap	NOUN
ftr-422	1097	22	and	and	CCONJ
ftr-422	1097	23	opportunities	opportunity	NOUN
ftr-422	1097	24	,	,	PUNCT
ftr-422	1097	25	2	2	NUM
ftr-422	1097	26	j.	j.	PROPN
ftr-422	1097	27	tax’n	tax’n	NUM
ftr-422	1097	28	fin	fin	NOUN
ftr-422	1097	29	.	.	PUNCT
ftr-422	1098	1	prod	prod	NOUN
ftr-422	1098	2	.	.	PUNCT
ftr-422	1099	1	1	1	NUM
ftr-422	1099	2	,	,	PUNCT
ftr-422	1099	3	35	35	NUM
ftr-422	1099	4	(	(	PUNCT
ftr-422	1099	5	winter	winter	NOUN
ftr-422	1099	6	2001	2001	NUM
ftr-422	1099	7	)	)	PUNCT
ftr-422	1099	8	.	.	PUNCT
ftr-422	1100	1	250	250	NUM
ftr-422	1100	2	.	.	PUNCT
ftr-422	1101	1	see	see	VERB
ftr-422	1101	2	lewis	lewis	PROPN
ftr-422	1101	3	r.	r.	PROPN
ftr-422	1101	4	steinberg	steinberg	PROPN
ftr-422	1101	5	,	,	PUNCT
ftr-422	1101	6	using	use	VERB
ftr-422	1101	7	otc	otc	PROPN
ftr-422	1101	8	equity	equity	NOUN
ftr-422	1101	9	derivatives	derivative	NOUN
ftr-422	1101	10	for	for	ADP
ftr-422	1101	11	high	high	ADJ
ftr-422	1101	12	-	-	PUNCT
ftr-422	1101	13	networth	networth	NOUN
ftr-422	1101	14	individuals	individual	NOUN
ftr-422	1101	15	,	,	PUNCT
ftr-422	1101	16	reprinted	reprint	VERB
ftr-422	1101	17	in	in	ADP
ftr-422	1101	18	the	the	DET
ftr-422	1101	19	use	use	NOUN
ftr-422	1101	20	of	of	ADP
ftr-422	1101	21	derivatives	derivative	NOUN
ftr-422	1101	22	in	in	ADP
ftr-422	1101	23	tax	tax	NOUN
ftr-422	1101	24	planning	planning	NOUN
ftr-422	1101	25	(	(	PUNCT
ftr-422	1101	26	frank	frank	PROPN
ftr-422	1101	27	j.	j.	PROPN
ftr-422	1101	28	fabozzi	fabozzi	PROPN
ftr-422	1101	29	ed	ed	PROPN
ftr-422	1101	30	.	.	PROPN
ftr-422	1101	31	,	,	PUNCT
ftr-422	1101	32	1998	1998	NUM
ftr-422	1101	33	)	)	PUNCT
ftr-422	1101	34	210	210	NUM
ftr-422	1101	35	,	,	PUNCT
ftr-422	1101	36	217	217	NUM
ftr-422	1101	37	.	.	PUNCT
ftr-422	1101	38	251	251	NUM
ftr-422	1101	39	.	.	PUNCT
ftr-422	1102	1	see	see	VERB
ftr-422	1102	2	rosenthal	rosenthal	PROPN
ftr-422	1102	3	&	&	CCONJ
ftr-422	1102	4	dyor	dyor	PROPN
ftr-422	1102	5	,	,	PUNCT
ftr-422	1102	6	supra	supra	PROPN
ftr-422	1102	7	note	note	PROPN
ftr-422	1102	8	249	249	NUM
ftr-422	1102	9	,	,	PUNCT
ftr-422	1102	10	at	at	ADP
ftr-422	1102	11	35	35	NUM
ftr-422	1102	12	.	.	PUNCT
ftr-422	1102	13	252	252	NUM
ftr-422	1102	14	.	.	PUNCT
ftr-422	1103	1	see	see	VERB
ftr-422	1103	2	kevin	kevin	PROPN
ftr-422	1103	3	m.	m.	PROPN
ftr-422	1103	4	keyes	keyes	PROPN
ftr-422	1103	5	,	,	PUNCT
ftr-422	1103	6	federal	federal	ADJ
ftr-422	1103	7	taxation	taxation	NOUN
ftr-422	1103	8	of	of	ADP
ftr-422	1103	9	financial	financial	ADJ
ftr-422	1103	10	instruments	instrument	NOUN
ftr-422	1103	11	and	and	CCONJ
ftr-422	1103	12	transactions	transaction	NOUN
ftr-422	1103	13	(	(	PUNCT
ftr-422	1103	14	3d	3d	PROPN
ftr-422	1103	15	ed	ed	NOUN
ftr-422	1103	16	.	.	PUNCT
ftr-422	1103	17	)	)	PUNCT
ftr-422	1103	18	,	,	PUNCT
ftr-422	1103	19	§	§	PROPN
ftr-422	1103	20	13.02[1	13.02[1	NUM
ftr-422	1103	21	]	]	PUNCT
ftr-422	1103	22	.	.	PUNCT
ftr-422	1104	1	253	253	NUM
ftr-422	1104	2	.	.	PUNCT
ftr-422	1105	1	pub	pub	NOUN
ftr-422	1105	2	.	.	PUNCT
ftr-422	1106	1	l.	l.	PROPN
ftr-422	1106	2	no	no	INTJ
ftr-422	1106	3	.	.	PROPN
ftr-422	1107	1	97	97	NUM
ftr-422	1107	2	-	-	SYM
ftr-422	1107	3	34	34	NUM
ftr-422	1107	4	,	,	PUNCT
ftr-422	1107	5	§	§	PROPN
ftr-422	1107	6	503(a	503(a	NUM
ftr-422	1107	7	)	)	PUNCT
ftr-422	1107	8	,	,	PUNCT
ftr-422	1107	9	95	95	NUM
ftr-422	1107	10	stat	stat	NOUN
ftr-422	1107	11	.	.	PUNCT
ftr-422	1108	1	327	327	NUM
ftr-422	1108	2	(	(	PUNCT
ftr-422	1108	3	1981	1981	NUM
ftr-422	1108	4	)	)	PUNCT
ftr-422	1108	5	.	.	PUNCT
ftr-422	1109	1	2004	2004	NUM
ftr-422	1109	2	]	]	PUNCT
ftr-422	1109	3	book	book	NOUN
ftr-422	1109	4	tax	tax	NOUN
ftr-422	1109	5	conformity	conformity	NOUN
ftr-422	1109	6	for	for	ADP
ftr-422	1109	7	financial	financial	ADJ
ftr-422	1109	8	instruments	instrument	NOUN
ftr-422	1109	9	725	725	NUM
ftr-422	1109	10	overcome	overcome	VERB
ftr-422	1109	11	the	the	DET
ftr-422	1109	12	tax	tax	NOUN
ftr-422	1109	13	sheltering	sheltering	NOUN
ftr-422	1109	14	impact	impact	NOUN
ftr-422	1109	15	of	of	ADP
ftr-422	1109	16	certain	certain	ADJ
ftr-422	1109	17	commodity	commodity	NOUN
ftr-422	1109	18	futures	future	NOUN
ftr-422	1109	19	trading	trading	NOUN
ftr-422	1109	20	strategies	strategy	NOUN
ftr-422	1109	21	and	and	CCONJ
ftr-422	1109	22	to	to	PART
ftr-422	1109	23	harmonize	harmonize	VERB
ftr-422	1109	24	the	the	DET
ftr-422	1109	25	tax	tax	NOUN
ftr-422	1109	26	treatment	treatment	NOUN
ftr-422	1109	27	of	of	ADP
ftr-422	1109	28	commodities	commodity	NOUN
ftr-422	1109	29	futures	future	NOUN
ftr-422	1109	30	contracts	contract	NOUN
ftr-422	1109	31	with	with	ADP
ftr-422	1109	32	the	the	DET
ftr-422	1109	33	realities	reality	NOUN
ftr-422	1109	34	of	of	ADP
ftr-422	1109	35	the	the	DET
ftr-422	1109	36	marketplace	marketplace	NOUN
ftr-422	1109	37	under	under	ADP
ftr-422	1109	38	what	what	PRON
ftr-422	1109	39	congress	congress	PROPN
ftr-422	1109	40	referred	refer	VERB
ftr-422	1109	41	to	to	ADP
ftr-422	1109	42	as	as	ADP
ftr-422	1109	43	the	the	DET
ftr-422	1109	44	doctrine	doctrine	NOUN
ftr-422	1109	45	of	of	ADP
ftr-422	1109	46	constructive	constructive	ADJ
ftr-422	1109	47	receipt	receipt	NOUN
ftr-422	1109	48	.	.	PUNCT
ftr-422	1110	1	when	when	SCONJ
ftr-422	1110	2	section	section	NOUN
ftr-422	1110	3	1256	1256	NUM
ftr-422	1110	4	was	be	AUX
ftr-422	1110	5	enacted	enact	VERB
ftr-422	1110	6	,	,	PUNCT
ftr-422	1110	7	futures254	futures254	PROPN
ftr-422	1110	8	transactions	transaction	NOUN
ftr-422	1110	9	were	be	AUX
ftr-422	1110	10	marked	mark	VERB
ftr-422	1110	11	-	-	PUNCT
ftr-422	1110	12	to	to	ADP
ftr-422	1110	13	-	-	PUNCT
ftr-422	1110	14	market	market	NOUN
ftr-422	1110	15	for	for	ADP
ftr-422	1110	16	accounting	accounting	NOUN
ftr-422	1110	17	purposes	purpose	NOUN
ftr-422	1110	18	.	.	PUNCT
ftr-422	1111	1	pursuant	pursuant	ADJ
ftr-422	1111	2	to	to	PART
ftr-422	1111	3	the255	the255	VERB
ftr-422	1111	4	technical	technical	ADJ
ftr-422	1111	5	corrections	correction	NOUN
ftr-422	1111	6	act	act	NOUN
ftr-422	1111	7	of	of	ADP
ftr-422	1111	8	1982	1982	NUM
ftr-422	1111	9	(	(	PUNCT
ftr-422	1111	10	“	"	PUNCT
ftr-422	1111	11	1982	1982	NUM
ftr-422	1111	12	tca	tca	PROPN
ftr-422	1111	13	”	"	PUNCT
ftr-422	1111	14	)	)	PUNCT
ftr-422	1111	15	and	and	CCONJ
ftr-422	1111	16	the	the	DET
ftr-422	1111	17	deficit	deficit	NOUN
ftr-422	1111	18	reduction	reduction	NOUN
ftr-422	1111	19	act	act	NOUN
ftr-422	1111	20	of	of	ADP
ftr-422	1111	21	1984	1984	NUM
ftr-422	1111	22	(	(	PUNCT
ftr-422	1111	23	“	"	PUNCT
ftr-422	1111	24	defra	defra	PROPN
ftr-422	1111	25	”	"	PUNCT
ftr-422	1111	26	)	)	PUNCT
ftr-422	1111	27	,	,	PUNCT
ftr-422	1111	28	congress	congress	PROPN
ftr-422	1111	29	expanded	expand	VERB
ftr-422	1111	30	the	the	DET
ftr-422	1111	31	applicability	applicability	NOUN
ftr-422	1111	32	of	of	ADP
ftr-422	1111	33	the	the	DET
ftr-422	1111	34	operational	operational	ADJ
ftr-422	1111	35	rules	rule	NOUN
ftr-422	1111	36	of	of	ADP
ftr-422	1111	37	section	section	NOUN
ftr-422	1111	38	1256	1256	NUM
ftr-422	1111	39	to	to	PART
ftr-422	1111	40	apply	apply	VERB
ftr-422	1111	41	to	to	ADP
ftr-422	1111	42	certain	certain	ADJ
ftr-422	1111	43	foreign	foreign	ADJ
ftr-422	1111	44	currency	currency	NOUN
ftr-422	1111	45	contracts	contract	NOUN
ftr-422	1111	46	and	and	CCONJ
ftr-422	1111	47	options.256	options.256	NUM
ftr-422	1111	48	section	section	NOUN
ftr-422	1111	49	1256(a	1256(a	NUM
ftr-422	1111	50	)	)	PUNCT
ftr-422	1111	51	provides	provide	VERB
ftr-422	1111	52	for	for	ADP
ftr-422	1111	53	the	the	DET
ftr-422	1111	54	basic	basic	ADJ
ftr-422	1111	55	tax	tax	NOUN
ftr-422	1111	56	consequences	consequence	NOUN
ftr-422	1111	57	applicable	applicable	ADJ
ftr-422	1111	58	to	to	ADP
ftr-422	1111	59	the	the	DET
ftr-422	1111	60	acquisition	acquisition	NOUN
ftr-422	1111	61	and	and	CCONJ
ftr-422	1111	62	holding	holding	NOUN
ftr-422	1111	63	of	of	ADP
ftr-422	1111	64	a	a	DET
ftr-422	1111	65	position	position	NOUN
ftr-422	1111	66	in	in	ADP
ftr-422	1111	67	a	a	DET
ftr-422	1111	68	section	section	NOUN
ftr-422	1111	69	1256	1256	NUM
ftr-422	1111	70	contract	contract	NOUN
ftr-422	1111	71	.	.	PUNCT
ftr-422	1112	1	a	a	DET
ftr-422	1112	2	section	section	NOUN
ftr-422	1112	3	1256	1256	NUM
ftr-422	1112	4	contract	contract	NOUN
ftr-422	1112	5	constitutes	constitute	VERB
ftr-422	1112	6	either	either	CCONJ
ftr-422	1112	7	“	"	PUNCT
ftr-422	1112	8	regulated	regulated	ADJ
ftr-422	1112	9	futures	future	NOUN
ftr-422	1112	10	contract	contract	NOUN
ftr-422	1112	11	,	,	PUNCT
ftr-422	1112	12	”	"	PUNCT
ftr-422	1112	13	“	"	PUNCT
ftr-422	1112	14	foreign257	foreign257	PROPN
ftr-422	1112	15	currency	currency	NOUN
ftr-422	1112	16	contract	contract	NOUN
ftr-422	1112	17	”	"	PUNCT
ftr-422	1112	18	or	or	CCONJ
ftr-422	1112	19	“	"	PUNCT
ftr-422	1112	20	dealer	dealer	NOUN
ftr-422	1112	21	securities	security	NOUN
ftr-422	1112	22	futures	future	NOUN
ftr-422	1112	23	contract	contract	NOUN
ftr-422	1112	24	.	.	PUNCT
ftr-422	1112	25	”	"	PUNCT
ftr-422	1113	1	pursuant	pursuant	PROPN
ftr-422	1113	2	to258	to258	PROPN
ftr-422	1113	3	259	259	NUM
ftr-422	1113	4	section	section	NOUN
ftr-422	1113	5	1256	1256	NUM
ftr-422	1113	6	,	,	PUNCT
ftr-422	1113	7	a	a	DET
ftr-422	1113	8	contract	contract	NOUN
ftr-422	1113	9	held	hold	VERB
ftr-422	1113	10	by	by	ADP
ftr-422	1113	11	a	a	DET
ftr-422	1113	12	taxpayer	taxpayer	NOUN
ftr-422	1113	13	at	at	ADP
ftr-422	1113	14	the	the	DET
ftr-422	1113	15	close	close	NOUN
ftr-422	1113	16	of	of	ADP
ftr-422	1113	17	the	the	DET
ftr-422	1113	18	taxable	taxable	ADJ
ftr-422	1113	19	year	year	NOUN
ftr-422	1113	20	is	be	AUX
ftr-422	1113	21	marked	mark	VERB
ftr-422	1113	22	-	-	PUNCT
ftr-422	1113	23	to	to	ADP
ftr-422	1113	24	-	-	PUNCT
ftr-422	1113	25	market	market	NOUN
ftr-422	1113	26	on	on	ADP
ftr-422	1113	27	the	the	DET
ftr-422	1113	28	last	last	ADJ
ftr-422	1113	29	business	business	NOUN
ftr-422	1113	30	day	day	NOUN
ftr-422	1113	31	of	of	ADP
ftr-422	1113	32	each	each	DET
ftr-422	1113	33	taxable	taxable	ADJ
ftr-422	1113	34	year	year	NOUN
ftr-422	1113	35	,	,	PUNCT
ftr-422	1113	36	and	and	CCONJ
ftr-422	1113	37	any	any	DET
ftr-422	1113	38	gain	gain	NOUN
ftr-422	1113	39	or	or	CCONJ
ftr-422	1113	40	loss	loss	NOUN
ftr-422	1113	41	is	be	AUX
ftr-422	1113	42	then	then	ADV
ftr-422	1113	43	taken	take	VERB
ftr-422	1113	44	into	into	ADP
ftr-422	1113	45	account	account	NOUN
ftr-422	1113	46	.	.	PUNCT
ftr-422	1114	1	as	as	SCONJ
ftr-422	1114	2	stated	state	VERB
ftr-422	1114	3	above	above	ADV
ftr-422	1114	4	,	,	PUNCT
ftr-422	1114	5	the	the	DET
ftr-422	1114	6	rationale	rationale	NOUN
ftr-422	1114	7	behind	behind	ADP
ftr-422	1114	8	this	this	DET
ftr-422	1114	9	rule260	rule260	PROPN
ftr-422	1114	10	is	be	AUX
ftr-422	1114	11	that	that	SCONJ
ftr-422	1114	12	in	in	ADP
ftr-422	1114	13	a	a	DET
ftr-422	1114	14	futures	future	NOUN
ftr-422	1114	15	contract	contract	NOUN
ftr-422	1114	16	,	,	PUNCT
ftr-422	1114	17	the	the	DET
ftr-422	1114	18	parties	party	NOUN
ftr-422	1114	19	have	have	VERB
ftr-422	1114	20	immediate	immediate	ADJ
ftr-422	1114	21	access	access	NOUN
ftr-422	1114	22	to	to	ADP
ftr-422	1114	23	the	the	DET
ftr-422	1114	24	funds	fund	NOUN
ftr-422	1114	25	every	every	DET
ftr-422	1114	26	day	day	NOUN
ftr-422	1114	27	(	(	PUNCT
ftr-422	1114	28	through	through	ADP
ftr-422	1114	29	the	the	DET
ftr-422	1114	30	margin	margin	NOUN
ftr-422	1114	31	accounts).261	accounts).261	NOUN
ftr-422	1114	32	254	254	NUM
ftr-422	1114	33	.	.	PUNCT
ftr-422	1115	1	s.	s.	PROPN
ftr-422	1115	2	rep	rep	PROPN
ftr-422	1115	3	.	.	PROPN
ftr-422	1115	4	no	no	INTJ
ftr-422	1115	5	.	.	NOUN
ftr-422	1116	1	97	97	NUM
ftr-422	1116	2	-	-	SYM
ftr-422	1116	3	144	144	NUM
ftr-422	1116	4	,	,	PUNCT
ftr-422	1116	5	at	at	ADP
ftr-422	1116	6	156	156	NUM
ftr-422	1116	7	-	-	SYM
ftr-422	1116	8	57	57	NUM
ftr-422	1116	9	(	(	PUNCT
ftr-422	1116	10	1981	1981	NUM
ftr-422	1116	11	)	)	PUNCT
ftr-422	1116	12	,	,	PUNCT
ftr-422	1116	13	reprinted	reprint	VERB
ftr-422	1116	14	in	in	ADP
ftr-422	1116	15	1981	1981	NUM
ftr-422	1116	16	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-422	1116	17	.	.	PUNCT
ftr-422	1117	1	105	105	NUM
ftr-422	1117	2	,	,	PUNCT
ftr-422	1117	3	255	255	NUM
ftr-422	1117	4	-	-	SYM
ftr-422	1117	5	256	256	NUM
ftr-422	1117	6	.	.	NUM
ftr-422	1118	1	255	255	NUM
ftr-422	1118	2	.	.	PUNCT
ftr-422	1119	1	although	although	SCONJ
ftr-422	1119	2	accounting	account	VERB
ftr-422	1119	3	for	for	ADP
ftr-422	1119	4	futures	future	NOUN
ftr-422	1119	5	contracts	contract	NOUN
ftr-422	1119	6	statment	statment	NOUN
ftr-422	1119	7	of	of	ADP
ftr-422	1119	8	financial	financial	ADJ
ftr-422	1119	9	accounting	accounting	NOUN
ftr-422	1119	10	standards	standard	NOUN
ftr-422	1119	11	no	no	INTJ
ftr-422	1119	12	.	.	NOUN
ftr-422	1119	13	80	80	NUM
ftr-422	1119	14	was	be	AUX
ftr-422	1119	15	issued	issue	VERB
ftr-422	1119	16	by	by	ADP
ftr-422	1119	17	the	the	DET
ftr-422	1119	18	financial	financial	ADJ
ftr-422	1119	19	accounting	accounting	NOUN
ftr-422	1119	20	standards	standard	NOUN
ftr-422	1119	21	board	board	NOUN
ftr-422	1119	22	in	in	ADP
ftr-422	1119	23	1984	1984	NUM
ftr-422	1119	24	,	,	PUNCT
ftr-422	1119	25	accountants	accountant	NOUN
ftr-422	1119	26	had	have	AUX
ftr-422	1119	27	been	be	AUX
ftr-422	1119	28	utilizing	utilize	VERB
ftr-422	1119	29	a	a	DET
ftr-422	1119	30	mark	mark	NOUN
ftr-422	1119	31	-	-	PUNCT
ftr-422	1119	32	to	to	ADP
ftr-422	1119	33	-	-	PUNCT
ftr-422	1119	34	market	market	NOUN
ftr-422	1119	35	method	method	NOUN
ftr-422	1119	36	for	for	ADP
ftr-422	1119	37	futures	future	NOUN
ftr-422	1119	38	contract	contract	NOUN
ftr-422	1119	39	prior	prior	ADV
ftr-422	1119	40	to	to	ADP
ftr-422	1119	41	1981	1981	NUM
ftr-422	1119	42	.	.	PUNCT
ftr-422	1120	1	256	256	NUM
ftr-422	1120	2	.	.	X
ftr-422	1120	3	h.r	h.r	PROPN
ftr-422	1120	4	.	.	PROPN
ftr-422	1120	5	conf	conf	PROPN
ftr-422	1120	6	.	.	PUNCT
ftr-422	1121	1	rep	rep	PROPN
ftr-422	1121	2	.	.	PROPN
ftr-422	1121	3	no	no	PROPN
ftr-422	1121	4	.	.	NOUN
ftr-422	1122	1	97	97	NUM
ftr-422	1122	2	-	-	PUNCT
ftr-422	1122	3	986	986	NUM
ftr-422	1122	4	,	,	PUNCT
ftr-422	1122	5	at	at	ADP
ftr-422	1122	6	24	24	NUM
ftr-422	1122	7	-	-	SYM
ftr-422	1122	8	27	27	NUM
ftr-422	1122	9	(	(	PUNCT
ftr-422	1122	10	1982	1982	NUM
ftr-422	1122	11	)	)	PUNCT
ftr-422	1122	12	;	;	PUNCT
ftr-422	1122	13	h.r	h.r	PROPN
ftr-422	1122	14	.	.	PROPN
ftr-422	1122	15	conf	conf	PROPN
ftr-422	1122	16	.	.	PUNCT
ftr-422	1123	1	rep	rep	PROPN
ftr-422	1123	2	.	.	PROPN
ftr-422	1123	3	no	no	PROPN
ftr-422	1123	4	.	.	PUNCT
ftr-422	1124	1	98861	98861	NUM
ftr-422	1124	2	,	,	PUNCT
ftr-422	1124	3	at	at	ADP
ftr-422	1124	4	898	898	NUM
ftr-422	1124	5	-	-	SYM
ftr-422	1124	6	917	917	NUM
ftr-422	1124	7	(	(	PUNCT
ftr-422	1124	8	1984	1984	NUM
ftr-422	1124	9	)	)	PUNCT
ftr-422	1124	10	reprinted	reprint	VERB
ftr-422	1124	11	in	in	ADP
ftr-422	1124	12	1984	1984	NUM
ftr-422	1124	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-422	1124	14	.	.	PUNCT
ftr-422	1125	1	1445	1445	NUM
ftr-422	1125	2	,	,	PUNCT
ftr-422	1125	3	1586	1586	NUM
ftr-422	1125	4	-	-	SYM
ftr-422	1125	5	1605	1605	NUM
ftr-422	1125	6	;	;	PUNCT
ftr-422	1125	7	s.	s.	PROPN
ftr-422	1125	8	rep	rep	PROPN
ftr-422	1125	9	.	.	PROPN
ftr-422	1126	1	no	no	INTJ
ftr-422	1126	2	.	.	NOUN
ftr-422	1127	1	98	98	NUM
ftr-422	1127	2	-	-	SYM
ftr-422	1127	3	169	169	NUM
ftr-422	1127	4	,	,	PUNCT
ftr-422	1127	5	at	at	ADP
ftr-422	1127	6	284	284	NUM
ftr-422	1127	7	-	-	SYM
ftr-422	1127	8	97	97	NUM
ftr-422	1127	9	(	(	PUNCT
ftr-422	1127	10	1984	1984	NUM
ftr-422	1127	11	)	)	PUNCT
ftr-422	1127	12	.	.	PUNCT
ftr-422	1128	1	257	257	NUM
ftr-422	1128	2	.	.	PUNCT
ftr-422	1129	1	a	a	DET
ftr-422	1129	2	contract	contract	NOUN
ftr-422	1129	3	“	"	PUNCT
ftr-422	1129	4	with	with	ADP
ftr-422	1129	5	respect	respect	NOUN
ftr-422	1129	6	to	to	ADP
ftr-422	1129	7	which	which	PRON
ftr-422	1129	8	the	the	DET
ftr-422	1129	9	amount	amount	NOUN
ftr-422	1129	10	required	require	VERB
ftr-422	1129	11	to	to	PART
ftr-422	1129	12	be	be	AUX
ftr-422	1129	13	deposited	deposit	VERB
ftr-422	1129	14	and	and	CCONJ
ftr-422	1129	15	the	the	DET
ftr-422	1129	16	amount	amount	NOUN
ftr-422	1129	17	which	which	PRON
ftr-422	1129	18	may	may	AUX
ftr-422	1129	19	be	be	AUX
ftr-422	1129	20	withdrawn	withdraw	VERB
ftr-422	1129	21	depends	depend	VERB
ftr-422	1129	22	on	on	ADP
ftr-422	1129	23	a	a	DET
ftr-422	1129	24	system	system	NOUN
ftr-422	1129	25	of	of	ADP
ftr-422	1129	26	marking	mark	VERB
ftr-422	1129	27	to	to	ADP
ftr-422	1129	28	market	market	NOUN
ftr-422	1129	29	,	,	PUNCT
ftr-422	1129	30	and	and	CCONJ
ftr-422	1129	31	.	.	PUNCT
ftr-422	1129	32	.	.	PUNCT
ftr-422	1129	33	.	.	PUNCT
ftr-422	1130	1	which	which	PRON
ftr-422	1130	2	is	be	AUX
ftr-422	1130	3	traded	trade	VERB
ftr-422	1130	4	on	on	ADP
ftr-422	1130	5	or	or	CCONJ
ftr-422	1130	6	subject	subject	VERB
ftr-422	1130	7	to	to	ADP
ftr-422	1130	8	the	the	DET
ftr-422	1130	9	rules	rule	NOUN
ftr-422	1130	10	of	of	ADP
ftr-422	1130	11	a	a	DET
ftr-422	1130	12	qualified	qualified	ADJ
ftr-422	1130	13	board	board	NOUN
ftr-422	1130	14	or	or	CCONJ
ftr-422	1130	15	exchange	exchange	NOUN
ftr-422	1130	16	.	.	PUNCT
ftr-422	1130	17	”	"	PUNCT
ftr-422	1131	1	irc	irc	PROPN
ftr-422	1131	2	§	§	PROPN
ftr-422	1131	3	1256(g)(1	1256(g)(1	NUM
ftr-422	1131	4	)	)	PUNCT
ftr-422	1131	5	.	.	PUNCT
ftr-422	1132	1	258	258	NUM
ftr-422	1132	2	.	.	PUNCT
ftr-422	1133	1	a	a	DET
ftr-422	1133	2	negotiated	negotiate	VERB
ftr-422	1133	3	contract	contract	NOUN
ftr-422	1133	4	,	,	PUNCT
ftr-422	1133	5	traded	trade	VERB
ftr-422	1133	6	in	in	ADP
ftr-422	1133	7	the	the	DET
ftr-422	1133	8	interbank	interbank	NOUN
ftr-422	1133	9	market	market	NOUN
ftr-422	1133	10	,	,	PUNCT
ftr-422	1133	11	requiring	require	VERB
ftr-422	1133	12	the	the	DET
ftr-422	1133	13	delivery	delivery	NOUN
ftr-422	1133	14	of	of	ADP
ftr-422	1133	15	a	a	DET
ftr-422	1133	16	foreign	foreign	ADJ
ftr-422	1133	17	currency	currency	NOUN
ftr-422	1133	18	,	,	PUNCT
ftr-422	1133	19	or	or	CCONJ
ftr-422	1133	20	which	which	PRON
ftr-422	1133	21	can	can	AUX
ftr-422	1133	22	be	be	AUX
ftr-422	1133	23	settled	settle	VERB
ftr-422	1133	24	with	with	ADP
ftr-422	1133	25	reference	reference	NOUN
ftr-422	1133	26	to	to	ADP
ftr-422	1133	27	the	the	DET
ftr-422	1133	28	value	value	NOUN
ftr-422	1133	29	of	of	ADP
ftr-422	1133	30	a	a	DET
ftr-422	1133	31	foreign	foreign	ADJ
ftr-422	1133	32	currency	currency	NOUN
ftr-422	1133	33	.	.	PUNCT
ftr-422	1134	1	irc	irc	PROPN
ftr-422	1134	2	§	§	PROPN
ftr-422	1134	3	1256(g)(2)(a	1256(g)(2)(a	NUM
ftr-422	1134	4	)	)	PUNCT
ftr-422	1134	5	.	.	PUNCT
ftr-422	1135	1	259	259	NUM
ftr-422	1135	2	.	.	X
ftr-422	1136	1	a	a	DET
ftr-422	1136	2	futures	future	NOUN
ftr-422	1136	3	contract	contract	NOUN
ftr-422	1136	4	that	that	SCONJ
ftr-422	1136	5	a	a	DET
ftr-422	1136	6	dealer	dealer	NOUN
ftr-422	1136	7	enters	enter	VERB
ftr-422	1136	8	into	into	ADP
ftr-422	1136	9	in	in	ADP
ftr-422	1136	10	the	the	DET
ftr-422	1136	11	normal	normal	ADJ
ftr-422	1136	12	course	course	NOUN
ftr-422	1136	13	of	of	ADP
ftr-422	1136	14	trade	trade	NOUN
ftr-422	1136	15	or	or	CCONJ
ftr-422	1136	16	business	business	NOUN
ftr-422	1136	17	activity	activity	NOUN
ftr-422	1136	18	of	of	ADP
ftr-422	1136	19	dealing	deal	VERB
ftr-422	1136	20	in	in	ADP
ftr-422	1136	21	such	such	ADJ
ftr-422	1136	22	contracts	contract	NOUN
ftr-422	1136	23	and	and	CCONJ
ftr-422	1136	24	that	that	PRON
ftr-422	1136	25	is	be	AUX
ftr-422	1136	26	traded	trade	VERB
ftr-422	1136	27	on	on	ADP
ftr-422	1136	28	a	a	DET
ftr-422	1136	29	qualified	qualified	ADJ
ftr-422	1136	30	board	board	NOUN
ftr-422	1136	31	or	or	CCONJ
ftr-422	1136	32	exchange	exchange	NOUN
ftr-422	1136	33	.	.	PUNCT
ftr-422	1137	1	irc	irc	PROPN
ftr-422	1137	2	§	§	PROPN
ftr-422	1137	3	1256(g)(9	1256(g)(9	NUM
ftr-422	1137	4	)	)	PUNCT
ftr-422	1137	5	.	.	PUNCT
ftr-422	1138	1	260	260	NUM
ftr-422	1138	2	.	.	X
ftr-422	1139	1	forty	forty	NUM
ftr-422	1139	2	percent	percent	NOUN
ftr-422	1139	3	of	of	ADP
ftr-422	1139	4	the	the	DET
ftr-422	1139	5	gain	gain	NOUN
ftr-422	1139	6	or	or	CCONJ
ftr-422	1139	7	loss	loss	NOUN
ftr-422	1139	8	is	be	AUX
ftr-422	1139	9	treated	treat	VERB
ftr-422	1139	10	as	as	ADP
ftr-422	1139	11	short	short	ADJ
ftr-422	1139	12	-	-	PUNCT
ftr-422	1139	13	term	term	NOUN
ftr-422	1139	14	capital	capital	NOUN
ftr-422	1139	15	gain	gain	NOUN
ftr-422	1139	16	or	or	CCONJ
ftr-422	1139	17	loss	loss	NOUN
ftr-422	1139	18	,	,	PUNCT
ftr-422	1139	19	and	and	CCONJ
ftr-422	1139	20	60	60	NUM
ftr-422	1139	21	%	%	NOUN
ftr-422	1139	22	is	be	AUX
ftr-422	1139	23	treated	treat	VERB
ftr-422	1139	24	as	as	ADP
ftr-422	1139	25	long	long	ADJ
ftr-422	1139	26	-	-	PUNCT
ftr-422	1139	27	term	term	NOUN
ftr-422	1139	28	capital	capital	NOUN
ftr-422	1139	29	gain	gain	NOUN
ftr-422	1139	30	or	or	CCONJ
ftr-422	1139	31	loss	loss	NOUN
ftr-422	1139	32	.	.	PUNCT
ftr-422	1140	1	see	see	VERB
ftr-422	1140	2	irc	irc	PROPN
ftr-422	1140	3	§	§	PROPN
ftr-422	1140	4	1256(a)(3)(a	1256(a)(3)(a	NUM
ftr-422	1140	5	)	)	PUNCT
ftr-422	1140	6	and	and	CCONJ
ftr-422	1140	7	(	(	PUNCT
ftr-422	1140	8	b	b	NOUN
ftr-422	1140	9	)	)	PUNCT
ftr-422	1140	10	.	.	PUNCT
ftr-422	1141	1	261	261	NUM
ftr-422	1141	2	.	.	PUNCT
ftr-422	1141	3	stephen	stephen	PROPN
ftr-422	1141	4	b.	b.	PROPN
ftr-422	1141	5	land	land	PROPN
ftr-422	1141	6	,	,	PUNCT
ftr-422	1141	7	defeating	defeat	VERB
ftr-422	1141	8	deferral	deferral	NOUN
ftr-422	1141	9	:	:	PUNCT
ftr-422	1141	10	a	a	DET
ftr-422	1141	11	proposal	proposal	NOUN
ftr-422	1141	12	for	for	ADP
ftr-422	1141	13	retrospective	retrospective	ADJ
ftr-422	1141	14	taxation	taxation	NOUN
ftr-422	1141	15	,	,	PUNCT
ftr-422	1141	16	52	52	NUM
ftr-422	1141	17	tax	tax	NOUN
ftr-422	1141	18	l.	l.	PROPN
ftr-422	1141	19	rev	rev	PROPN
ftr-422	1141	20	.	.	PROPN
ftr-422	1141	21	45	45	NUM
ftr-422	1141	22	,	,	PUNCT
ftr-422	1141	23	60	60	NUM
ftr-422	1141	24	(	(	PUNCT
ftr-422	1141	25	1996	1996	NUM
ftr-422	1141	26	)	)	PUNCT
ftr-422	1141	27	(	(	PUNCT
ftr-422	1141	28	“	"	PUNCT
ftr-422	1141	29	the	the	DET
ftr-422	1141	30	realization	realization	NOUN
ftr-422	1141	31	requirement	requirement	NOUN
ftr-422	1141	32	is	be	AUX
ftr-422	1141	33	meaningless	meaningless	ADJ
ftr-422	1141	34	for	for	ADP
ftr-422	1141	35	futures	future	NOUN
ftr-422	1141	36	contracts	contract	NOUN
ftr-422	1141	37	that	that	PRON
ftr-422	1141	38	are	be	AUX
ftr-422	1141	39	marked	mark	VERB
ftr-422	1141	40	-	-	PUNCT
ftr-422	1141	41	to	to	ADP
ftr-422	1141	42	-	-	PUNCT
ftr-422	1141	43	market	market	NOUN
ftr-422	1141	44	,	,	PUNCT
ftr-422	1141	45	because	because	SCONJ
ftr-422	1141	46	the	the	DET
ftr-422	1141	47	exchange	exchange	NOUN
ftr-422	1141	48	rules	rule	NOUN
ftr-422	1141	49	impose	impose	VERB
ftr-422	1141	50	a	a	DET
ftr-422	1141	51	sort	sort	NOUN
ftr-422	1141	52	of	of	ADP
ftr-422	1141	53	realization	realization	NOUN
ftr-422	1141	54	event	event	NOUN
ftr-422	1141	55	on	on	ADP
ftr-422	1141	56	a	a	DET
ftr-422	1141	57	daily	daily	ADJ
ftr-422	1141	58	basis	basis	NOUN
ftr-422	1141	59	”	"	PUNCT
ftr-422	1141	60	)	)	PUNCT
ftr-422	1141	61	.	.	PUNCT
ftr-422	1142	1	726	726	NUM
ftr-422	1142	2	florida	florida	PROPN
ftr-422	1142	3	tax	tax	NOUN
ftr-422	1142	4	review	review	NOUN
ftr-422	1142	5	[	[	X
ftr-422	1142	6	vol.6:7	vol.6:7	NOUN
ftr-422	1142	7	as	as	SCONJ
ftr-422	1142	8	noted	note	VERB
ftr-422	1142	9	above	above	ADV
ftr-422	1142	10	,	,	PUNCT
ftr-422	1142	11	one	one	NUM
ftr-422	1142	12	of	of	ADP
ftr-422	1142	13	the	the	DET
ftr-422	1142	14	stated	state	VERB
ftr-422	1142	15	goals	goal	NOUN
ftr-422	1142	16	of	of	ADP
ftr-422	1142	17	section	section	NOUN
ftr-422	1142	18	1256	1256	NUM
ftr-422	1142	19	was	be	AUX
ftr-422	1142	20	to	to	PART
ftr-422	1142	21	promote	promote	VERB
ftr-422	1142	22	book	book	NOUN
ftr-422	1142	23	-	-	PUNCT
ftr-422	1142	24	tax	tax	NOUN
ftr-422	1142	25	conformity	conformity	NOUN
ftr-422	1142	26	for	for	ADP
ftr-422	1142	27	instruments	instrument	NOUN
ftr-422	1142	28	covered	cover	VERB
ftr-422	1142	29	thereunder	thereunder	NOUN
ftr-422	1142	30	.	.	PUNCT
ftr-422	1143	1	nevertheless	nevertheless	ADV
ftr-422	1143	2	,	,	PUNCT
ftr-422	1143	3	as	as	ADP
ftr-422	1143	4	of	of	ADP
ftr-422	1143	5	today	today	NOUN
ftr-422	1143	6	,	,	PUNCT
ftr-422	1143	7	the	the	DET
ftr-422	1143	8	scope	scope	NOUN
ftr-422	1143	9	of	of	ADP
ftr-422	1143	10	section	section	NOUN
ftr-422	1143	11	1256	1256	NUM
ftr-422	1143	12	is	be	AUX
ftr-422	1143	13	much	much	ADV
ftr-422	1143	14	narrower	narrow	ADJ
ftr-422	1143	15	than	than	ADP
ftr-422	1143	16	that	that	PRON
ftr-422	1143	17	of	of	ADP
ftr-422	1143	18	fas	fas	PROPN
ftr-422	1143	19	133	133	NUM
ftr-422	1143	20	;	;	PUNCT
ftr-422	1143	21	while	while	SCONJ
ftr-422	1143	22	fas	fas	PROPN
ftr-422	1143	23	133	133	NUM
ftr-422	1143	24	requires	require	VERB
ftr-422	1143	25	all	all	DET
ftr-422	1143	26	derivatives	derivative	NOUN
ftr-422	1143	27	to	to	PART
ftr-422	1143	28	be	be	AUX
ftr-422	1143	29	marked	mark	VERB
ftr-422	1143	30	-	-	PUNCT
ftr-422	1143	31	to	to	ADP
ftr-422	1143	32	-	-	PUNCT
ftr-422	1143	33	market	market	NOUN
ftr-422	1143	34	,	,	PUNCT
ftr-422	1143	35	section	section	NOUN
ftr-422	1143	36	1256	1256	NUM
ftr-422	1143	37	requires	require	VERB
ftr-422	1143	38	only	only	ADV
ftr-422	1143	39	limited	limited	ADJ
ftr-422	1143	40	types	type	NOUN
ftr-422	1143	41	of	of	ADP
ftr-422	1143	42	derivatives	derivative	NOUN
ftr-422	1143	43	to	to	PART
ftr-422	1143	44	be	be	AUX
ftr-422	1143	45	marked	mark	VERB
ftr-422	1143	46	-	-	PUNCT
ftr-422	1143	47	to	to	ADP
ftr-422	1143	48	-	-	PUNCT
ftr-422	1143	49	market	market	NOUN
ftr-422	1143	50	.	.	PUNCT
ftr-422	1144	1	thus	thus	ADV
ftr-422	1144	2	,	,	PUNCT
ftr-422	1144	3	to	to	PART
ftr-422	1144	4	conform	conform	VERB
ftr-422	1144	5	book	book	NOUN
ftr-422	1144	6	and	and	CCONJ
ftr-422	1144	7	tax	tax	NOUN
ftr-422	1144	8	timing	timing	NOUN
ftr-422	1144	9	rules	rule	NOUN
ftr-422	1144	10	for	for	ADP
ftr-422	1144	11	derivatives	derivative	NOUN
ftr-422	1144	12	,	,	PUNCT
ftr-422	1144	13	the	the	DET
ftr-422	1144	14	scope	scope	NOUN
ftr-422	1144	15	of	of	ADP
ftr-422	1144	16	section	section	NOUN
ftr-422	1144	17	1256	1256	NUM
ftr-422	1144	18	should	should	AUX
ftr-422	1144	19	be	be	AUX
ftr-422	1144	20	broadened	broaden	VERB
ftr-422	1144	21	to	to	PART
ftr-422	1144	22	include	include	VERB
ftr-422	1144	23	all	all	DET
ftr-422	1144	24	derivatives	derivative	NOUN
ftr-422	1144	25	(	(	PUNCT
ftr-422	1144	26	both	both	PRON
ftr-422	1144	27	“	"	PUNCT
ftr-422	1144	28	underwater	underwater	NOUN
ftr-422	1144	29	”	"	PUNCT
ftr-422	1144	30	and	and	CCONJ
ftr-422	1144	31	“	"	PUNCT
ftr-422	1144	32	over	over	ADP
ftr-422	1144	33	-	-	PUNCT
ftr-422	1144	34	the	the	DET
ftr-422	1144	35	-	-	PUNCT
ftr-422	1144	36	water	water	NOUN
ftr-422	1144	37	”	"	PUNCT
ftr-422	1144	38	positions	position	NOUN
ftr-422	1144	39	)	)	PUNCT
ftr-422	1144	40	.	.	PUNCT
ftr-422	1145	1	(	(	PUNCT
ftr-422	1145	2	ii	ii	NOUN
ftr-422	1145	3	)	)	PUNCT
ftr-422	1145	4	notional	notional	ADJ
ftr-422	1145	5	principal	principal	NOUN
ftr-422	1145	6	contracts	contract	VERB
ftr-422	1145	7	a	a	DET
ftr-422	1145	8	notional	notional	ADJ
ftr-422	1145	9	principal	principal	ADJ
ftr-422	1145	10	contract	contract	NOUN
ftr-422	1145	11	is	be	AUX
ftr-422	1145	12	defined	define	VERB
ftr-422	1145	13	in	in	ADP
ftr-422	1145	14	regulations	regulation	NOUN
ftr-422	1145	15	section	section	NOUN
ftr-422	1145	16	1.4463(c	1.4463(c	NUM
ftr-422	1145	17	)	)	PUNCT
ftr-422	1145	18	as	as	ADP
ftr-422	1145	19	:	:	PUNCT
ftr-422	1145	20	[	[	X
ftr-422	1145	21	a	a	X
ftr-422	1145	22	]	]	X
ftr-422	1145	23	financial	financial	ADJ
ftr-422	1145	24	instrument	instrument	NOUN
ftr-422	1145	25	that	that	PRON
ftr-422	1145	26	provides	provide	VERB
ftr-422	1145	27	for	for	ADP
ftr-422	1145	28	the	the	DET
ftr-422	1145	29	payment	payment	NOUN
ftr-422	1145	30	of	of	ADP
ftr-422	1145	31	amounts	amount	NOUN
ftr-422	1145	32	by	by	ADP
ftr-422	1145	33	one	one	NUM
ftr-422	1145	34	party	party	NOUN
ftr-422	1145	35	to	to	ADP
ftr-422	1145	36	another	another	PRON
ftr-422	1145	37	at	at	ADP
ftr-422	1145	38	specified	specify	VERB
ftr-422	1145	39	intervals	interval	NOUN
ftr-422	1145	40	calculated	calculate	VERB
ftr-422	1145	41	by	by	ADP
ftr-422	1145	42	reference	reference	NOUN
ftr-422	1145	43	to	to	ADP
ftr-422	1145	44	a	a	DET
ftr-422	1145	45	specified	specified	ADJ
ftr-422	1145	46	index	index	NOUN
ftr-422	1145	47	upon	upon	SCONJ
ftr-422	1145	48	a	a	DET
ftr-422	1145	49	notional	notional	ADJ
ftr-422	1145	50	principal	principal	ADJ
ftr-422	1145	51	amount	amount	NOUN
ftr-422	1145	52	in	in	ADP
ftr-422	1145	53	exchange	exchange	NOUN
ftr-422	1145	54	for	for	ADP
ftr-422	1145	55	specified	specify	VERB
ftr-422	1145	56	consideration	consideration	NOUN
ftr-422	1145	57	or	or	CCONJ
ftr-422	1145	58	a	a	DET
ftr-422	1145	59	promise	promise	NOUN
ftr-422	1145	60	to	to	PART
ftr-422	1145	61	pay	pay	VERB
ftr-422	1145	62	similar	similar	ADJ
ftr-422	1145	63	amounts.262	amounts.262	NOUN
ftr-422	1145	64	notional	notional	ADJ
ftr-422	1145	65	principal	principal	ADJ
ftr-422	1145	66	contracts	contract	NOUN
ftr-422	1145	67	include	include	VERB
ftr-422	1145	68	interest	interest	NOUN
ftr-422	1145	69	rate	rate	NOUN
ftr-422	1145	70	swaps	swap	NOUN
ftr-422	1145	71	,	,	PUNCT
ftr-422	1145	72	basis	basis	NOUN
ftr-422	1145	73	swaps	swap	NOUN
ftr-422	1145	74	,	,	PUNCT
ftr-422	1145	75	interest	interest	NOUN
ftr-422	1145	76	rate	rate	NOUN
ftr-422	1145	77	caps	cap	NOUN
ftr-422	1145	78	,	,	PUNCT
ftr-422	1145	79	interest	interest	NOUN
ftr-422	1145	80	rate	rate	NOUN
ftr-422	1145	81	floors	floor	NOUN
ftr-422	1145	82	,	,	PUNCT
ftr-422	1145	83	commodity	commodity	NOUN
ftr-422	1145	84	swaps	swap	NOUN
ftr-422	1145	85	,	,	PUNCT
ftr-422	1145	86	equity	equity	NOUN
ftr-422	1145	87	swaps	swap	NOUN
ftr-422	1145	88	,	,	PUNCT
ftr-422	1145	89	and	and	CCONJ
ftr-422	1145	90	similar	similar	ADJ
ftr-422	1145	91	agreements	agreement	NOUN
ftr-422	1145	92	.	.	PUNCT
ftr-422	1146	1	section	section	NOUN
ftr-422	1146	2	1256	1256	NUM
ftr-422	1146	3	contracts	contract	NOUN
ftr-422	1146	4	,	,	PUNCT
ftr-422	1146	5	debt	debt	NOUN
ftr-422	1146	6	instruments	instrument	NOUN
ftr-422	1146	7	,	,	PUNCT
ftr-422	1146	8	options	option	NOUN
ftr-422	1146	9	and	and	CCONJ
ftr-422	1146	10	forward	forward	ADJ
ftr-422	1146	11	contracts	contract	NOUN
ftr-422	1146	12	do	do	AUX
ftr-422	1146	13	not	not	PART
ftr-422	1146	14	constitute	constitute	VERB
ftr-422	1146	15	notional	notional	ADJ
ftr-422	1146	16	principal	principal	NOUN
ftr-422	1146	17	contracts.263	contracts.263	PROPN
ftr-422	1146	18	the	the	DET
ftr-422	1146	19	notional	notional	ADJ
ftr-422	1146	20	principal	principal	ADJ
ftr-422	1146	21	contracts	contract	NOUN
ftr-422	1146	22	regulations	regulation	NOUN
ftr-422	1146	23	group	group	NOUN
ftr-422	1146	24	all	all	DET
ftr-422	1146	25	payments	payment	NOUN
ftr-422	1146	26	under	under	ADP
ftr-422	1146	27	notional	notional	ADJ
ftr-422	1146	28	principal	principal	ADJ
ftr-422	1146	29	contracts	contract	NOUN
ftr-422	1146	30	into	into	ADP
ftr-422	1146	31	three	three	NUM
ftr-422	1146	32	categories	category	NOUN
ftr-422	1146	33	:	:	PUNCT
ftr-422	1146	34	(	(	PUNCT
ftr-422	1146	35	i	i	NOUN
ftr-422	1146	36	)	)	PUNCT
ftr-422	1146	37	periodic	periodic	ADJ
ftr-422	1146	38	payments	payment	NOUN
ftr-422	1146	39	;	;	PUNCT
ftr-422	1146	40	(	(	PUNCT
ftr-422	1146	41	ii	ii	NOUN
ftr-422	1146	42	)	)	PUNCT
ftr-422	1146	43	nonperiodic	nonperiodic	ADJ
ftr-422	1146	44	payments	payment	NOUN
ftr-422	1146	45	;	;	PUNCT
ftr-422	1146	46	and	and	CCONJ
ftr-422	1146	47	(	(	PUNCT
ftr-422	1146	48	iii	iii	X
ftr-422	1146	49	)	)	PUNCT
ftr-422	1146	50	termination	termination	NOUN
ftr-422	1146	51	payments	payment	NOUN
ftr-422	1146	52	.	.	PUNCT
ftr-422	1147	1	a	a	DET
ftr-422	1147	2	party	party	NOUN
ftr-422	1147	3	to	to	ADP
ftr-422	1147	4	a	a	DET
ftr-422	1147	5	notional	notional	ADJ
ftr-422	1147	6	principal	principal	ADJ
ftr-422	1147	7	contract	contract	NOUN
ftr-422	1147	8	must	must	AUX
ftr-422	1147	9	annually	annually	ADV
ftr-422	1147	10	include	include	VERB
ftr-422	1147	11	in	in	ADP
ftr-422	1147	12	gross	gross	ADJ
ftr-422	1147	13	income	income	NOUN
ftr-422	1147	14	any	any	DET
ftr-422	1147	15	“	"	PUNCT
ftr-422	1147	16	net	net	ADJ
ftr-422	1147	17	income	income	NOUN
ftr-422	1147	18	”	"	PUNCT
ftr-422	1147	19	from	from	ADP
ftr-422	1147	20	the	the	DET
ftr-422	1147	21	contract	contract	NOUN
ftr-422	1147	22	or	or	CCONJ
ftr-422	1147	23	is	be	AUX
ftr-422	1147	24	allowed	allow	VERB
ftr-422	1147	25	to	to	PART
ftr-422	1147	26	deduct	deduct	VERB
ftr-422	1147	27	any	any	DET
ftr-422	1147	28	net	net	NOUN
ftr-422	1147	29	cost.264	cost.264	NOUN
ftr-422	1147	30	all	all	DET
ftr-422	1147	31	taxpayers	taxpayer	NOUN
ftr-422	1147	32	,	,	PUNCT
ftr-422	1147	33	regardless	regardless	ADV
ftr-422	1147	34	of	of	ADP
ftr-422	1147	35	their	their	PRON
ftr-422	1147	36	method	method	NOUN
ftr-422	1147	37	of	of	ADP
ftr-422	1147	38	accounting	accounting	NOUN
ftr-422	1147	39	,	,	PUNCT
ftr-422	1147	40	must	must	AUX
ftr-422	1147	41	recognize	recognize	VERB
ftr-422	1147	42	the	the	DET
ftr-422	1147	43	ratable	ratable	ADJ
ftr-422	1147	44	daily	daily	ADJ
ftr-422	1147	45	portion	portion	NOUN
ftr-422	1147	46	of	of	ADP
ftr-422	1147	47	a	a	DET
ftr-422	1147	48	periodic	periodic	ADJ
ftr-422	1147	49	payment	payment	NOUN
ftr-422	1147	50	and	and	CCONJ
ftr-422	1147	51	a	a	DET
ftr-422	1147	52	non	non	ADJ
ftr-422	1147	53	-	-	ADJ
ftr-422	1147	54	periodic	periodic	ADJ
ftr-422	1147	55	payment265	payment265	PROPN
ftr-422	1147	56	266	266	NUM
ftr-422	1147	57	for	for	ADP
ftr-422	1147	58	the	the	DET
ftr-422	1147	59	taxable	taxable	ADJ
ftr-422	1147	60	year	year	NOUN
ftr-422	1147	61	to	to	PART
ftr-422	1147	62	which	which	PRON
ftr-422	1147	63	such	such	ADJ
ftr-422	1147	64	portions	portion	NOUN
ftr-422	1147	65	relate	relate	VERB
ftr-422	1147	66	.	.	PUNCT
ftr-422	1148	1	a	a	DET
ftr-422	1148	2	non	non	ADJ
ftr-422	1148	3	-	-	ADJ
ftr-422	1148	4	periodic	periodic	ADJ
ftr-422	1148	5	payment	payment	NOUN
ftr-422	1148	6	must	must	AUX
ftr-422	1148	7	262	262	NUM
ftr-422	1148	8	.	.	PUNCT
ftr-422	1149	1	regs	regs	PROPN
ftr-422	1149	2	.	.	PUNCT
ftr-422	1150	1	§	§	PROPN
ftr-422	1150	2	1.446	1.446	NUM
ftr-422	1150	3	-	-	NUM
ftr-422	1150	4	3(c)(1)(i	3(c)(1)(i	NUM
ftr-422	1150	5	)	)	PUNCT
ftr-422	1150	6	.	.	PUNCT
ftr-422	1151	1	263	263	NUM
ftr-422	1151	2	.	.	PUNCT
ftr-422	1151	3	regs	regs	PROPN
ftr-422	1151	4	.	.	PUNCT
ftr-422	1152	1	§	§	PROPN
ftr-422	1152	2	1.446	1.446	NUM
ftr-422	1152	3	-	-	SYM
ftr-422	1152	4	3(c)(1)(ii	3(c)(1)(ii	NUM
ftr-422	1152	5	)	)	PUNCT
ftr-422	1152	6	.	.	PUNCT
ftr-422	1153	1	264	264	X
ftr-422	1153	2	.	.	PUNCT
ftr-422	1153	3	regs	regs	PROPN
ftr-422	1153	4	.	.	PUNCT
ftr-422	1154	1	§	§	PROPN
ftr-422	1154	2	1.446	1.446	NUM
ftr-422	1154	3	-	-	SYM
ftr-422	1154	4	3(d	3(d	NUM
ftr-422	1154	5	)	)	PUNCT
ftr-422	1154	6	.	.	PUNCT
ftr-422	1155	1	the	the	DET
ftr-422	1155	2	timing	timing	NOUN
ftr-422	1155	3	regulations	regulation	NOUN
ftr-422	1155	4	may	may	AUX
ftr-422	1155	5	be	be	AUX
ftr-422	1155	6	overridden	overridden	ADJ
ftr-422	1155	7	by	by	ADP
ftr-422	1155	8	(	(	PUNCT
ftr-422	1155	9	i	i	NOUN
ftr-422	1155	10	)	)	PUNCT
ftr-422	1155	11	irc	irc	PROPN
ftr-422	1155	12	§	§	PROPN
ftr-422	1155	13	475	475	NUM
ftr-422	1155	14	,	,	PUNCT
ftr-422	1155	15	which	which	PRON
ftr-422	1155	16	requires	require	VERB
ftr-422	1155	17	dealers	dealer	NOUN
ftr-422	1155	18	to	to	PART
ftr-422	1155	19	account	account	VERB
ftr-422	1155	20	for	for	ADP
ftr-422	1155	21	notional	notional	ADJ
ftr-422	1155	22	principal	principal	ADJ
ftr-422	1155	23	contracts	contract	NOUN
ftr-422	1155	24	under	under	ADP
ftr-422	1155	25	the	the	DET
ftr-422	1155	26	markto	markto	NOUN
ftr-422	1155	27	-	-	PUNCT
ftr-422	1155	28	market	market	NOUN
ftr-422	1155	29	method	method	NOUN
ftr-422	1155	30	,	,	PUNCT
ftr-422	1155	31	(	(	PUNCT
ftr-422	1155	32	ii	ii	NOUN
ftr-422	1155	33	)	)	PUNCT
ftr-422	1155	34	irc	irc	PROPN
ftr-422	1155	35	§	§	PROPN
ftr-422	1155	36	446	446	NUM
ftr-422	1155	37	,	,	PUNCT
ftr-422	1155	38	if	if	SCONJ
ftr-422	1155	39	the	the	DET
ftr-422	1155	40	notional	notional	ADJ
ftr-422	1155	41	principal	principal	ADJ
ftr-422	1155	42	contract	contract	NOUN
ftr-422	1155	43	is	be	AUX
ftr-422	1155	44	part	part	NOUN
ftr-422	1155	45	of	of	ADP
ftr-422	1155	46	a	a	DET
ftr-422	1155	47	hedging	hedging	NOUN
ftr-422	1155	48	transaction	transaction	NOUN
ftr-422	1155	49	,	,	PUNCT
ftr-422	1155	50	(	(	PUNCT
ftr-422	1155	51	iii	iii	X
ftr-422	1155	52	)	)	PUNCT
ftr-422	1156	1	irc	irc	PROPN
ftr-422	1156	2	§	§	PROPN
ftr-422	1156	3	1092	1092	NUM
ftr-422	1156	4	,	,	PUNCT
ftr-422	1156	5	if	if	SCONJ
ftr-422	1156	6	a	a	DET
ftr-422	1156	7	notional	notional	ADJ
ftr-422	1156	8	principal	principal	ADJ
ftr-422	1156	9	contract	contract	NOUN
ftr-422	1156	10	is	be	AUX
ftr-422	1156	11	part	part	NOUN
ftr-422	1156	12	of	of	ADP
ftr-422	1156	13	a	a	DET
ftr-422	1156	14	straddle	straddle	NOUN
ftr-422	1156	15	;	;	PUNCT
ftr-422	1156	16	and	and	CCONJ
ftr-422	1156	17	(	(	PUNCT
ftr-422	1156	18	iv	iv	X
ftr-422	1156	19	)	)	PUNCT
ftr-422	1156	20	irc	irc	ADP
ftr-422	1156	21	§	§	PROPN
ftr-422	1156	22	956	956	NUM
ftr-422	1156	23	,	,	PUNCT
ftr-422	1156	24	if	if	SCONJ
ftr-422	1156	25	the	the	DET
ftr-422	1156	26	deemed	deem	VERB
ftr-422	1156	27	payments	payment	NOUN
ftr-422	1156	28	on	on	ADP
ftr-422	1156	29	a	a	DET
ftr-422	1156	30	loan	loan	NOUN
ftr-422	1156	31	embedded	embed	VERB
ftr-422	1156	32	in	in	ADP
ftr-422	1156	33	notional	notional	ADJ
ftr-422	1156	34	principal	principal	ADJ
ftr-422	1156	35	contracts	contract	NOUN
ftr-422	1156	36	having	have	VERB
ftr-422	1156	37	significant	significant	ADJ
ftr-422	1156	38	non	non	ADJ
ftr-422	1156	39	-	-	ADJ
ftr-422	1156	40	periodic	periodic	ADJ
ftr-422	1156	41	payments	payment	NOUN
ftr-422	1156	42	are	be	AUX
ftr-422	1156	43	deemed	deem	VERB
ftr-422	1156	44	to	to	PART
ftr-422	1156	45	constitute	constitute	VERB
ftr-422	1156	46	loans	loan	NOUN
ftr-422	1156	47	,	,	PUNCT
ftr-422	1156	48	and	and	CCONJ
ftr-422	1156	49	,	,	PUNCT
ftr-422	1156	50	to	to	ADP
ftr-422	1156	51	this	this	DET
ftr-422	1156	52	extent	extent	NOUN
ftr-422	1156	53	,	,	PUNCT
ftr-422	1156	54	interest	interest	NOUN
ftr-422	1156	55	income	income	NOUN
ftr-422	1156	56	or	or	CCONJ
ftr-422	1156	57	expense	expense	NOUN
ftr-422	1156	58	would	would	AUX
ftr-422	1156	59	arise	arise	VERB
ftr-422	1156	60	and	and	CCONJ
ftr-422	1156	61	would	would	AUX
ftr-422	1156	62	be	be	AUX
ftr-422	1156	63	accounted	account	VERB
ftr-422	1156	64	for	for	ADP
ftr-422	1156	65	under	under	ADP
ftr-422	1156	66	the	the	DET
ftr-422	1156	67	interest	interest	NOUN
ftr-422	1156	68	accrual	accrual	ADJ
ftr-422	1156	69	rules	rule	NOUN
ftr-422	1156	70	.	.	PUNCT
ftr-422	1157	1	265	265	X
ftr-422	1157	2	.	.	PUNCT
ftr-422	1157	3	regs	regs	PROPN
ftr-422	1157	4	.	.	PUNCT
ftr-422	1158	1	§	§	PROPN
ftr-422	1158	2	1.446	1.446	NUM
ftr-422	1158	3	-	-	PUNCT
ftr-422	1158	4	3(e)(2)(i	3(e)(2)(i	NUM
ftr-422	1158	5	)	)	PUNCT
ftr-422	1158	6	.	.	PUNCT
ftr-422	1159	1	266	266	NUM
ftr-422	1159	2	.	.	PUNCT
ftr-422	1159	3	regs	reg	NOUN
ftr-422	1159	4	.	.	PUNCT
ftr-422	1160	1	§	§	PROPN
ftr-422	1160	2	1.446	1.446	NUM
ftr-422	1160	3	-	-	SYM
ftr-422	1160	4	3(f)(2)(i	3(f)(2)(i	NUM
ftr-422	1160	5	)	)	PUNCT
ftr-422	1160	6	.	.	PUNCT
ftr-422	1161	1	2004	2004	NUM
ftr-422	1161	2	]	]	PUNCT
ftr-422	1161	3	book	book	NOUN
ftr-422	1161	4	tax	tax	NOUN
ftr-422	1161	5	conformity	conformity	NOUN
ftr-422	1161	6	for	for	ADP
ftr-422	1161	7	financial	financial	ADJ
ftr-422	1161	8	instruments	instrument	NOUN
ftr-422	1161	9	727	727	NUM
ftr-422	1161	10	be	be	AUX
ftr-422	1161	11	amortized	amortize	VERB
ftr-422	1161	12	and	and	CCONJ
ftr-422	1161	13	recognized	recognize	VERB
ftr-422	1161	14	over	over	ADP
ftr-422	1161	15	the	the	DET
ftr-422	1161	16	contract	contract	NOUN
ftr-422	1161	17	term	term	NOUN
ftr-422	1161	18	in	in	ADP
ftr-422	1161	19	a	a	DET
ftr-422	1161	20	manner	manner	NOUN
ftr-422	1161	21	that	that	PRON
ftr-422	1161	22	reflects	reflect	VERB
ftr-422	1161	23	the	the	DET
ftr-422	1161	24	economic	economic	ADJ
ftr-422	1161	25	substance	substance	NOUN
ftr-422	1161	26	of	of	ADP
ftr-422	1161	27	the	the	DET
ftr-422	1161	28	contract	contract	NOUN
ftr-422	1161	29	.	.	PUNCT
ftr-422	1162	1	where	where	SCONJ
ftr-422	1162	2	the	the	DET
ftr-422	1162	3	contract	contract	NOUN
ftr-422	1162	4	term	term	NOUN
ftr-422	1162	5	is	be	AUX
ftr-422	1162	6	subject	subject	ADJ
ftr-422	1162	7	to267	to267	NOUN
ftr-422	1162	8	extension	extension	NOUN
ftr-422	1162	9	or	or	CCONJ
ftr-422	1162	10	termination	termination	NOUN
ftr-422	1162	11	,	,	PUNCT
ftr-422	1162	12	amortization	amortization	NOUN
ftr-422	1162	13	must	must	AUX
ftr-422	1162	14	be	be	AUX
ftr-422	1162	15	made	make	VERB
ftr-422	1162	16	over	over	ADP
ftr-422	1162	17	the	the	DET
ftr-422	1162	18	reasonably	reasonably	ADV
ftr-422	1162	19	expected	expect	VERB
ftr-422	1162	20	term	term	NOUN
ftr-422	1162	21	of	of	ADP
ftr-422	1162	22	the	the	DET
ftr-422	1162	23	contract	contract	NOUN
ftr-422	1162	24	.	.	PUNCT
ftr-422	1163	1	a	a	DET
ftr-422	1163	2	termination	termination	NOUN
ftr-422	1163	3	payment	payment	NOUN
ftr-422	1163	4	is	be	AUX
ftr-422	1163	5	recognized	recognize	VERB
ftr-422	1163	6	by	by	ADP
ftr-422	1163	7	the268	the268	PROPN
ftr-422	1163	8	original	original	ADJ
ftr-422	1163	9	party	party	NOUN
ftr-422	1163	10	to	to	ADP
ftr-422	1163	11	the	the	DET
ftr-422	1163	12	contract	contract	NOUN
ftr-422	1163	13	as	as	ADP
ftr-422	1163	14	income	income	NOUN
ftr-422	1163	15	or	or	CCONJ
ftr-422	1163	16	deduction	deduction	NOUN
ftr-422	1163	17	when	when	SCONJ
ftr-422	1163	18	the	the	DET
ftr-422	1163	19	contract	contract	NOUN
ftr-422	1163	20	is	be	AUX
ftr-422	1163	21	extinguished	extinguish	VERB
ftr-422	1163	22	,	,	PUNCT
ftr-422	1163	23	assigned	assign	VERB
ftr-422	1163	24	,	,	PUNCT
ftr-422	1163	25	or	or	CCONJ
ftr-422	1163	26	exchanged	exchange	VERB
ftr-422	1163	27	.	.	PUNCT
ftr-422	1164	1	an	an	DET
ftr-422	1164	2	assignee	assignee	NOUN
ftr-422	1164	3	must	must	AUX
ftr-422	1164	4	treat	treat	VERB
ftr-422	1164	5	a	a	DET
ftr-422	1164	6	termination269	termination269	PROPN
ftr-422	1164	7	payment	payment	NOUN
ftr-422	1164	8	as	as	ADP
ftr-422	1164	9	a	a	DET
ftr-422	1164	10	non	non	ADJ
ftr-422	1164	11	-	-	ADJ
ftr-422	1164	12	periodic	periodic	ADJ
ftr-422	1164	13	payment	payment	NOUN
ftr-422	1164	14	made	make	VERB
ftr-422	1164	15	or	or	CCONJ
ftr-422	1164	16	received	receive	VERB
ftr-422	1164	17	under	under	ADP
ftr-422	1164	18	the	the	DET
ftr-422	1164	19	contract	contract	NOUN
ftr-422	1164	20	as	as	ADP
ftr-422	1164	21	in	in	ADP
ftr-422	1164	22	effect	effect	NOUN
ftr-422	1164	23	immediately	immediately	ADV
ftr-422	1164	24	after	after	ADP
ftr-422	1164	25	the	the	DET
ftr-422	1164	26	assignment.270	assignment.270	PROPN
ftr-422	1164	27	on	on	ADP
ftr-422	1164	28	february	february	PROPN
ftr-422	1164	29	26	26	NUM
ftr-422	1164	30	,	,	PUNCT
ftr-422	1164	31	2004	2004	NUM
ftr-422	1164	32	,	,	PUNCT
ftr-422	1164	33	the	the	DET
ftr-422	1164	34	irs	irs	PROPN
ftr-422	1164	35	released	release	VERB
ftr-422	1164	36	proposed	propose	VERB
ftr-422	1164	37	regulations	regulation	NOUN
ftr-422	1164	38	pertaining	pertain	VERB
ftr-422	1164	39	to	to	ADP
ftr-422	1164	40	timing	timing	NOUN
ftr-422	1164	41	and	and	CCONJ
ftr-422	1164	42	character	character	NOUN
ftr-422	1164	43	of	of	ADP
ftr-422	1164	44	notional	notional	ADJ
ftr-422	1164	45	principal	principal	ADJ
ftr-422	1164	46	contracts	contract	NOUN
ftr-422	1164	47	with	with	ADP
ftr-422	1164	48	contingent	contingent	ADJ
ftr-422	1164	49	nonperiodic	nonperiodic	ADJ
ftr-422	1164	50	payments	payment	NOUN
ftr-422	1164	51	.	.	PUNCT
ftr-422	1165	1	in	in	ADP
ftr-422	1165	2	the	the	DET
ftr-422	1165	3	proposed	propose	VERB
ftr-422	1165	4	regulations	regulation	NOUN
ftr-422	1165	5	,	,	PUNCT
ftr-422	1165	6	the	the	DET
ftr-422	1165	7	irs	irs	PROPN
ftr-422	1165	8	stated	state	VERB
ftr-422	1165	9	that	that	SCONJ
ftr-422	1165	10	with271	with271	NOUN
ftr-422	1165	11	respect	respect	NOUN
ftr-422	1165	12	to	to	ADP
ftr-422	1165	13	any	any	DET
ftr-422	1165	14	notional	notional	ADJ
ftr-422	1165	15	principal	principal	ADJ
ftr-422	1165	16	contract	contract	NOUN
ftr-422	1165	17	with	with	ADP
ftr-422	1165	18	a	a	DET
ftr-422	1165	19	non	non	ADJ
ftr-422	1165	20	-	-	ADJ
ftr-422	1165	21	periodic	periodic	ADJ
ftr-422	1165	22	payment	payment	NOUN
ftr-422	1165	23	(	(	PUNCT
ftr-422	1165	24	contingent	contingent	NOUN
ftr-422	1165	25	or	or	CCONJ
ftr-422	1165	26	not	not	PART
ftr-422	1165	27	contingent	contingent	ADJ
ftr-422	1165	28	)	)	PUNCT
ftr-422	1165	29	,	,	PUNCT
ftr-422	1165	30	a	a	DET
ftr-422	1165	31	taxpayer	taxpayer	NOUN
ftr-422	1165	32	that	that	PRON
ftr-422	1165	33	marks	mark	VERB
ftr-422	1165	34	such	such	ADJ
ftr-422	1165	35	instruments	instrument	NOUN
ftr-422	1165	36	to	to	PART
ftr-422	1165	37	market	market	VERB
ftr-422	1165	38	for	for	ADP
ftr-422	1165	39	book	book	NOUN
ftr-422	1165	40	purposes	purpose	NOUN
ftr-422	1165	41	could	could	AUX
ftr-422	1165	42	elect	elect	VERB
ftr-422	1165	43	to	to	PART
ftr-422	1165	44	do	do	VERB
ftr-422	1165	45	so	so	ADV
ftr-422	1165	46	for	for	ADP
ftr-422	1165	47	tax	tax	NOUN
ftr-422	1165	48	purposes.272	purposes.272	NOUN
ftr-422	1165	49	fas	fas	PROPN
ftr-422	1165	50	133	133	NUM
ftr-422	1165	51	requires	require	VERB
ftr-422	1165	52	all	all	DET
ftr-422	1165	53	derivatives	derivative	NOUN
ftr-422	1165	54	,	,	PUNCT
ftr-422	1165	55	including	include	VERB
ftr-422	1165	56	notional	notional	ADJ
ftr-422	1165	57	principal	principal	ADJ
ftr-422	1165	58	contracts	contract	NOUN
ftr-422	1165	59	,	,	PUNCT
ftr-422	1165	60	to	to	PART
ftr-422	1165	61	be	be	AUX
ftr-422	1165	62	marked	mark	VERB
ftr-422	1165	63	-	-	PUNCT
ftr-422	1165	64	to	to	ADP
ftr-422	1165	65	-	-	PUNCT
ftr-422	1165	66	market	market	NOUN
ftr-422	1165	67	.	.	PUNCT
ftr-422	1166	1	accordingly	accordingly	ADV
ftr-422	1166	2	,	,	PUNCT
ftr-422	1166	3	the	the	DET
ftr-422	1166	4	financial	financial	ADJ
ftr-422	1166	5	accounting	accounting	NOUN
ftr-422	1166	6	treatment	treatment	NOUN
ftr-422	1166	7	of	of	ADP
ftr-422	1166	8	notional	notional	ADJ
ftr-422	1166	9	principal	principal	ADJ
ftr-422	1166	10	contracts	contract	NOUN
ftr-422	1166	11	differs	differ	VERB
ftr-422	1166	12	from	from	ADP
ftr-422	1166	13	their	their	PRON
ftr-422	1166	14	tax	tax	NOUN
ftr-422	1166	15	treatment	treatment	NOUN
ftr-422	1166	16	,	,	PUNCT
ftr-422	1166	17	unless	unless	SCONJ
ftr-422	1166	18	section	section	NOUN
ftr-422	1166	19	475	475	NUM
ftr-422	1166	20	applies	apply	VERB
ftr-422	1166	21	.	.	PUNCT
ftr-422	1167	1	because	because	SCONJ
ftr-422	1167	2	notional	notional	ADJ
ftr-422	1167	3	principal	principal	ADJ
ftr-422	1167	4	contracts	contract	NOUN
ftr-422	1167	5	constitute	constitute	VERB
ftr-422	1167	6	“	"	PUNCT
ftr-422	1167	7	derivatives	derivative	NOUN
ftr-422	1167	8	”	"	PUNCT
ftr-422	1167	9	pursuant	pursuant	NOUN
ftr-422	1167	10	to	to	ADP
ftr-422	1167	11	fas	fas	PROPN
ftr-422	1167	12	133	133	NUM
ftr-422	1167	13	,	,	PUNCT
ftr-422	1167	14	effectively	effectively	ADV
ftr-422	1167	15	,	,	PUNCT
ftr-422	1167	16	all	all	DET
ftr-422	1167	17	taxpayers	taxpayer	NOUN
ftr-422	1167	18	who	who	PRON
ftr-422	1167	19	are	be	AUX
ftr-422	1167	20	subject	subject	ADJ
ftr-422	1167	21	to	to	ADP
ftr-422	1167	22	gaap	gaap	NOUN
ftr-422	1167	23	reporting	reporting	NOUN
ftr-422	1167	24	principles	principle	NOUN
ftr-422	1167	25	will	will	AUX
ftr-422	1167	26	be	be	AUX
ftr-422	1167	27	able	able	ADJ
ftr-422	1167	28	to	to	PART
ftr-422	1167	29	elect	elect	VERB
ftr-422	1167	30	a	a	DET
ftr-422	1167	31	mark	mark	NOUN
ftr-422	1167	32	-	-	PUNCT
ftr-422	1167	33	to	to	ADP
ftr-422	1167	34	-	-	PUNCT
ftr-422	1167	35	market	market	NOUN
ftr-422	1167	36	treatment	treatment	NOUN
ftr-422	1167	37	for	for	ADP
ftr-422	1167	38	notional	notional	ADJ
ftr-422	1167	39	principal	principal	ADJ
ftr-422	1167	40	contracts	contract	NOUN
ftr-422	1167	41	with	with	ADP
ftr-422	1167	42	non	non	ADJ
ftr-422	1167	43	-	-	ADJ
ftr-422	1167	44	periodic	periodic	ADJ
ftr-422	1167	45	payments	payment	NOUN
ftr-422	1167	46	.	.	PUNCT
ftr-422	1168	1	as	as	SCONJ
ftr-422	1168	2	david	david	PROPN
ftr-422	1168	3	garlock	garlock	PROPN
ftr-422	1168	4	indicates	indicate	VERB
ftr-422	1168	5	:	:	PUNCT
ftr-422	1168	6	perhaps	perhaps	ADV
ftr-422	1168	7	because	because	SCONJ
ftr-422	1168	8	of	of	ADP
ftr-422	1168	9	the	the	DET
ftr-422	1168	10	complexity	complexity	NOUN
ftr-422	1168	11	of	of	ADP
ftr-422	1168	12	the	the	DET
ftr-422	1168	13	noncontingent	noncontingent	NOUN
ftr-422	1168	14	swap	swap	NOUN
ftr-422	1168	15	method	method	NOUN
ftr-422	1168	16	,	,	PUNCT
ftr-422	1168	17	or	or	CCONJ
ftr-422	1168	18	perhaps	perhaps	ADV
ftr-422	1168	19	because	because	SCONJ
ftr-422	1168	20	marking	mark	VERB
ftr-422	1168	21	to	to	ADP
ftr-422	1168	22	market	market	NOUN
ftr-422	1168	23	is	be	AUX
ftr-422	1168	24	arguably	arguably	ADV
ftr-422	1168	25	the	the	DET
ftr-422	1168	26	best	good	ADJ
ftr-422	1168	27	way	way	NOUN
ftr-422	1168	28	to	to	PART
ftr-422	1168	29	clearly	clearly	ADV
ftr-422	1168	30	reflect	reflect	VERB
ftr-422	1168	31	income	income	NOUN
ftr-422	1168	32	,	,	PUNCT
ftr-422	1168	33	the	the	DET
ftr-422	1168	34	proposed	propose	VERB
ftr-422	1168	35	regulations	regulation	NOUN
ftr-422	1168	36	permit	permit	VERB
ftr-422	1168	37	most	most	ADJ
ftr-422	1168	38	taxpayers	taxpayer	NOUN
ftr-422	1168	39	to	to	PART
ftr-422	1168	40	elect	elect	VERB
ftr-422	1168	41	mark	mark	NOUN
ftr-422	1168	42	-	-	PUNCT
ftr-422	1168	43	to	to	ADP
ftr-422	1168	44	-	-	PUNCT
ftr-422	1168	45	market	market	NOUN
ftr-422	1168	46	accounting	accounting	NOUN
ftr-422	1168	47	for	for	ADP
ftr-422	1168	48	npcs	npc	NOUN
ftr-422	1168	49	with	with	ADP
ftr-422	1168	50	nonperiodic	nonperiodic	ADJ
ftr-422	1168	51	payments.273	payments.273	PROPN
ftr-422	1168	52	thus	thus	ADV
ftr-422	1168	53	,	,	PUNCT
ftr-422	1168	54	if	if	SCONJ
ftr-422	1168	55	the	the	DET
ftr-422	1168	56	proposed	propose	VERB
ftr-422	1168	57	regulations	regulation	NOUN
ftr-422	1168	58	are	be	AUX
ftr-422	1168	59	adopted	adopt	VERB
ftr-422	1168	60	in	in	ADP
ftr-422	1168	61	this	this	DET
ftr-422	1168	62	form	form	NOUN
ftr-422	1168	63	,	,	PUNCT
ftr-422	1168	64	a	a	DET
ftr-422	1168	65	partial	partial	ADJ
ftr-422	1168	66	elective	elective	ADJ
ftr-422	1168	67	timing	timing	NOUN
ftr-422	1168	68	conformity	conformity	NOUN
ftr-422	1168	69	would	would	AUX
ftr-422	1168	70	be	be	AUX
ftr-422	1168	71	achieved	achieve	VERB
ftr-422	1168	72	for	for	ADP
ftr-422	1168	73	notional	notional	ADJ
ftr-422	1168	74	principal	principal	ADJ
ftr-422	1168	75	contracts	contract	NOUN
ftr-422	1168	76	with	with	ADP
ftr-422	1168	77	non	non	ADJ
ftr-422	1168	78	-	-	ADJ
ftr-422	1168	79	periodic	periodic	ADJ
ftr-422	1168	80	payments	payment	NOUN
ftr-422	1168	81	.	.	PUNCT
ftr-422	1169	1	in	in	ADP
ftr-422	1169	2	my	my	PRON
ftr-422	1169	3	opinion	opinion	NOUN
ftr-422	1169	4	,	,	PUNCT
ftr-422	1169	5	however	however	ADV
ftr-422	1169	6	,	,	PUNCT
ftr-422	1169	7	the	the	DET
ftr-422	1169	8	tax	tax	NOUN
ftr-422	1169	9	authorities	authority	NOUN
ftr-422	1169	10	should	should	AUX
ftr-422	1169	11	go	go	VERB
ftr-422	1169	12	one	one	NUM
ftr-422	1169	13	step	step	NOUN
ftr-422	1169	14	further	far	ADV
ftr-422	1169	15	and	and	CCONJ
ftr-422	1169	16	provide	provide	VERB
ftr-422	1169	17	for	for	ADP
ftr-422	1169	18	conformity	conformity	NOUN
ftr-422	1169	19	with	with	ADP
ftr-422	1169	20	respect	respect	NOUN
ftr-422	1169	21	to	to	ADP
ftr-422	1169	22	all	all	DET
ftr-422	1169	23	notional	notional	ADJ
ftr-422	1169	24	principal	principal	ADJ
ftr-422	1169	25	contracts	contract	NOUN
ftr-422	1169	26	,	,	PUNCT
ftr-422	1169	27	in	in	ADP
ftr-422	1169	28	accordance	accordance	NOUN
ftr-422	1169	29	with	with	ADP
ftr-422	1169	30	fas	fas	PROPN
ftr-422	1169	31	133	133	NUM
ftr-422	1169	32	.	.	PUNCT
ftr-422	1170	1	under	under	ADP
ftr-422	1170	2	this	this	DET
ftr-422	1170	3	view	view	NOUN
ftr-422	1170	4	,	,	PUNCT
ftr-422	1170	5	the	the	DET
ftr-422	1170	6	npc	npc	NOUN
ftr-422	1170	7	timing	timing	NOUN
ftr-422	1170	8	rules	rule	NOUN
ftr-422	1170	9	,	,	PUNCT
ftr-422	1170	10	including	include	VERB
ftr-422	1170	11	the	the	DET
ftr-422	1170	12	proposed	propose	VERB
ftr-422	1170	13	contingent	contingent	ADJ
ftr-422	1170	14	npc	npc	NOUN
ftr-422	1170	15	regulations	regulation	NOUN
ftr-422	1170	16	will	will	AUX
ftr-422	1170	17	become	become	VERB
ftr-422	1170	18	267	267	NUM
ftr-422	1170	19	.	.	PUNCT
ftr-422	1171	1	i	i	PRON
ftr-422	1171	2	d.	d.	PROPN
ftr-422	1171	3	268	268	NUM
ftr-422	1171	4	.	.	PUNCT
ftr-422	1172	1	regs	regs	PROPN
ftr-422	1172	2	.	.	PUNCT
ftr-422	1173	1	§	§	PROPN
ftr-422	1173	2	1.446	1.446	NUM
ftr-422	1173	3	-	-	SYM
ftr-422	1173	4	3(f)(3	3(f)(3	NUM
ftr-422	1173	5	)	)	PUNCT
ftr-422	1173	6	.	.	PUNCT
ftr-422	1174	1	269	269	NUM
ftr-422	1174	2	.	.	PUNCT
ftr-422	1174	3	regs	regs	PROPN
ftr-422	1174	4	.	.	PUNCT
ftr-422	1175	1	§	§	PROPN
ftr-422	1175	2	1.446	1.446	NUM
ftr-422	1175	3	-	-	SYM
ftr-422	1175	4	3(h)(2	3(h)(2	NUM
ftr-422	1175	5	)	)	PUNCT
ftr-422	1175	6	.	.	PUNCT
ftr-422	1176	1	270	270	NUM
ftr-422	1176	2	.	.	PUNCT
ftr-422	1176	3	regs	regs	PROPN
ftr-422	1176	4	.	.	PUNCT
ftr-422	1177	1	§	§	PROPN
ftr-422	1177	2	1.446	1.446	NUM
ftr-422	1177	3	-	-	SYM
ftr-422	1177	4	3(h)(3	3(h)(3	NUM
ftr-422	1177	5	)	)	PUNCT
ftr-422	1177	6	.	.	PUNCT
ftr-422	1178	1	271	271	NUM
ftr-422	1178	2	.	.	X
ftr-422	1178	3	69	69	NUM
ftr-422	1178	4	fed	fed	PROPN
ftr-422	1178	5	.	.	PUNCT
ftr-422	1179	1	regs	regs	PROPN
ftr-422	1179	2	.	.	PUNCT
ftr-422	1179	3	8886	8886	NUM
ftr-422	1179	4	(	(	PUNCT
ftr-422	1179	5	feb	feb	PROPN
ftr-422	1179	6	.	.	PROPN
ftr-422	1179	7	26	26	NUM
ftr-422	1179	8	,	,	PUNCT
ftr-422	1179	9	2004	2004	NUM
ftr-422	1179	10	)	)	PUNCT
ftr-422	1179	11	.	.	PUNCT
ftr-422	1180	1	272	272	NUM
ftr-422	1180	2	.	.	PUNCT
ftr-422	1181	1	i	i	PRON
ftr-422	1181	2	d.	d.	PROPN
ftr-422	1181	3	,	,	PUNCT
ftr-422	1181	4	prop	prop	NOUN
ftr-422	1181	5	.	.	PUNCT
ftr-422	1181	6	regs	regs	PROPN
ftr-422	1181	7	.	.	PUNCT
ftr-422	1182	1	§	§	PROPN
ftr-422	1182	2	1.446	1.446	NUM
ftr-422	1182	3	-	-	SYM
ftr-422	1182	4	3(i	3(i	NUM
ftr-422	1182	5	)	)	PUNCT
ftr-422	1182	6	.	.	PUNCT
ftr-422	1183	1	273	273	NUM
ftr-422	1183	2	.	.	PUNCT
ftr-422	1184	1	garlock	garlock	PROPN
ftr-422	1184	2	,	,	PUNCT
ftr-422	1184	3	(	(	PUNCT
ftr-422	1184	4	2004	2004	NUM
ftr-422	1184	5	)	)	PUNCT
ftr-422	1184	6	supra	supra	PROPN
ftr-422	1184	7	note	note	NOUN
ftr-422	1184	8	27	27	NUM
ftr-422	1184	9	,	,	PUNCT
ftr-422	1184	10	at	at	ADP
ftr-422	1184	11	1522	1522	NUM
ftr-422	1184	12	.	.	PUNCT
ftr-422	1185	1	728	728	NUM
ftr-422	1185	2	florida	florida	PROPN
ftr-422	1185	3	tax	tax	NOUN
ftr-422	1185	4	review	review	NOUN
ftr-422	1185	5	[	[	X
ftr-422	1185	6	vol.6:7	vol.6:7	NOUN
ftr-422	1185	7	unnecessary	unnecessary	ADJ
ftr-422	1185	8	,	,	PUNCT
ftr-422	1185	9	because	because	SCONJ
ftr-422	1185	10	all	all	DET
ftr-422	1185	11	notional	notional	ADJ
ftr-422	1185	12	principal	principal	ADJ
ftr-422	1185	13	contracts	contract	NOUN
ftr-422	1185	14	will	will	AUX
ftr-422	1185	15	be	be	AUX
ftr-422	1185	16	subject	subject	ADJ
ftr-422	1185	17	to	to	ADP
ftr-422	1185	18	mark	mark	NOUN
ftr-422	1185	19	-	-	PUNCT
ftr-422	1185	20	tomarket	tomarket	NOUN
ftr-422	1185	21	.	.	PUNCT
ftr-422	1186	1	4	4	X
ftr-422	1186	2	.	.	X
ftr-422	1186	3	mark	mark	NOUN
ftr-422	1186	4	-	-	PUNCT
ftr-422	1186	5	to	to	ADP
ftr-422	1186	6	-	-	PUNCT
ftr-422	1186	7	market	market	NOUN
ftr-422	1186	8	for	for	ADP
ftr-422	1186	9	dealers	dealer	NOUN
ftr-422	1186	10	and	and	CCONJ
ftr-422	1186	11	traders	trader	NOUN
ftr-422	1186	12	(	(	PUNCT
ftr-422	1186	13	i	i	NOUN
ftr-422	1186	14	)	)	PUNCT
ftr-422	1186	15	general	general	ADJ
ftr-422	1186	16	since	since	SCONJ
ftr-422	1186	17	1973	1973	NUM
ftr-422	1186	18	,	,	PUNCT
ftr-422	1186	19	gaap	gaap	PROPN
ftr-422	1186	20	have	have	AUX
ftr-422	1186	21	required	require	VERB
ftr-422	1186	22	securities	security	NOUN
ftr-422	1186	23	firms	firm	NOUN
ftr-422	1186	24	to	to	PART
ftr-422	1186	25	prepare	prepare	VERB
ftr-422	1186	26	their	their	PRON
ftr-422	1186	27	financial	financial	ADJ
ftr-422	1186	28	statements	statement	NOUN
ftr-422	1186	29	by	by	ADP
ftr-422	1186	30	employing	employ	VERB
ftr-422	1186	31	mark	mark	NOUN
ftr-422	1186	32	-	-	PUNCT
ftr-422	1186	33	to	to	ADP
ftr-422	1186	34	-	-	PUNCT
ftr-422	1186	35	market	market	NOUN
ftr-422	1186	36	accounting	accounting	NOUN
ftr-422	1186	37	for	for	ADP
ftr-422	1186	38	their	their	PRON
ftr-422	1186	39	dealer	dealer	NOUN
ftr-422	1186	40	operations	operation	NOUN
ftr-422	1186	41	.	.	PUNCT
ftr-422	1187	1	these	these	DET
ftr-422	1187	2	rules	rule	NOUN
ftr-422	1187	3	are	be	AUX
ftr-422	1187	4	currently	currently	ADV
ftr-422	1187	5	set	set	VERB
ftr-422	1187	6	forth	forth	ADV
ftr-422	1187	7	in	in	ADP
ftr-422	1187	8	fas	fas	PROPN
ftr-422	1187	9	115	115	NUM
ftr-422	1187	10	.	.	PUNCT
ftr-422	1188	1	for	for	ADP
ftr-422	1188	2	tax	tax	NOUN
ftr-422	1188	3	purposes,274	purposes,274	NOUN
ftr-422	1188	4	section	section	NOUN
ftr-422	1188	5	475	475	NUM
ftr-422	1188	6	requires	require	VERB
ftr-422	1188	7	securities	security	NOUN
ftr-422	1188	8	dealers	dealer	NOUN
ftr-422	1188	9	to	to	PART
ftr-422	1188	10	mark	mark	VERB
ftr-422	1188	11	their	their	PRON
ftr-422	1188	12	securities	security	NOUN
ftr-422	1188	13	to	to	ADP
ftr-422	1188	14	market	market	NOUN
ftr-422	1188	15	,	,	PUNCT
ftr-422	1188	16	and	and	CCONJ
ftr-422	1188	17	allows	allow	VERB
ftr-422	1188	18	securities	security	NOUN
ftr-422	1188	19	traders	trader	NOUN
ftr-422	1188	20	,	,	PUNCT
ftr-422	1188	21	commodities	commodity	NOUN
ftr-422	1188	22	dealers	dealer	NOUN
ftr-422	1188	23	and	and	CCONJ
ftr-422	1188	24	commodities	commodity	NOUN
ftr-422	1188	25	traders	trader	NOUN
ftr-422	1188	26	to	to	PART
ftr-422	1188	27	elect	elect	VERB
ftr-422	1188	28	a	a	DET
ftr-422	1188	29	mark	mark	NOUN
ftr-422	1188	30	-	-	PUNCT
ftr-422	1188	31	to	to	ADP
ftr-422	1188	32	-	-	PUNCT
ftr-422	1188	33	market	market	NOUN
ftr-422	1188	34	treatment	treatment	NOUN
ftr-422	1188	35	.	.	PUNCT
ftr-422	1189	1	thus	thus	ADV
ftr-422	1189	2	,	,	PUNCT
ftr-422	1189	3	as	as	ADP
ftr-422	1189	4	a	a	DET
ftr-422	1189	5	general	general	ADJ
ftr-422	1189	6	matter	matter	NOUN
ftr-422	1189	7	,	,	PUNCT
ftr-422	1189	8	both	both	DET
ftr-422	1189	9	gaap	gaap	NOUN
ftr-422	1189	10	and	and	CCONJ
ftr-422	1189	11	the	the	DET
ftr-422	1189	12	tax275	tax275	PROPN
ftr-422	1189	13	code	code	NOUN
ftr-422	1189	14	require	require	VERB
ftr-422	1189	15	the	the	DET
ftr-422	1189	16	use	use	NOUN
ftr-422	1189	17	of	of	ADP
ftr-422	1189	18	mark	mark	NOUN
ftr-422	1189	19	-	-	PUNCT
ftr-422	1189	20	to	to	ADP
ftr-422	1189	21	-	-	PUNCT
ftr-422	1189	22	market	market	NOUN
ftr-422	1189	23	accounting	accounting	NOUN
ftr-422	1189	24	for	for	ADP
ftr-422	1189	25	dealers	dealer	NOUN
ftr-422	1189	26	in	in	ADP
ftr-422	1189	27	securities.276	securities.276	NOUN
ftr-422	1189	28	nevertheless	nevertheless	ADV
ftr-422	1189	29	,	,	PUNCT
ftr-422	1189	30	this	this	DET
ftr-422	1189	31	conformity	conformity	NOUN
ftr-422	1189	32	is	be	AUX
ftr-422	1189	33	incomplete	incomplete	ADJ
ftr-422	1189	34	;	;	PUNCT
ftr-422	1189	35	while	while	SCONJ
ftr-422	1189	36	section	section	NOUN
ftr-422	1189	37	475	475	NUM
ftr-422	1189	38	focuses	focus	VERB
ftr-422	1189	39	on	on	ADP
ftr-422	1189	40	the	the	DET
ftr-422	1189	41	taxpayer	taxpayer	NOUN
ftr-422	1189	42	’s	’s	PART
ftr-422	1189	43	identity	identity	NOUN
ftr-422	1189	44	(	(	PUNCT
ftr-422	1189	45	i.e	i.e	ADJ
ftr-422	1189	46	,	,	PUNCT
ftr-422	1189	47	dealer	dealer	NOUN
ftr-422	1189	48	/	/	SYM
ftr-422	1189	49	trader	trader	NOUN
ftr-422	1189	50	)	)	PUNCT
ftr-422	1189	51	fas	fas	PROPN
ftr-422	1189	52	115	115	NUM
ftr-422	1189	53	focuses	focus	VERB
ftr-422	1189	54	on	on	ADP
ftr-422	1189	55	the	the	DET
ftr-422	1189	56	purpose	purpose	NOUN
ftr-422	1189	57	of	of	ADP
ftr-422	1189	58	the	the	DET
ftr-422	1189	59	transaction	transaction	NOUN
ftr-422	1189	60	.	.	PUNCT
ftr-422	1190	1	another	another	DET
ftr-422	1190	2	reason	reason	NOUN
ftr-422	1190	3	for	for	ADP
ftr-422	1190	4	the	the	DET
ftr-422	1190	5	non	non	NOUN
ftr-422	1190	6	-	-	NOUN
ftr-422	1190	7	conformity	conformity	NOUN
ftr-422	1190	8	is	be	AUX
ftr-422	1190	9	the	the	DET
ftr-422	1190	10	difference	difference	NOUN
ftr-422	1190	11	between	between	ADP
ftr-422	1190	12	the	the	DET
ftr-422	1190	13	tax	tax	NOUN
ftr-422	1190	14	standard	standard	NOUN
ftr-422	1190	15	of	of	ADP
ftr-422	1190	16	“	"	PUNCT
ftr-422	1190	17	held	hold	VERB
ftr-422	1190	18	-	-	PUNCT
ftr-422	1190	19	for	for	ADP
ftr-422	1190	20	-	-	PUNCT
ftr-422	1190	21	investment	investment	NOUN
ftr-422	1190	22	”	"	PUNCT
ftr-422	1190	23	and	and	CCONJ
ftr-422	1190	24	the	the	DET
ftr-422	1190	25	financial	financial	ADJ
ftr-422	1190	26	accounting	accounting	NOUN
ftr-422	1190	27	standard	standard	NOUN
ftr-422	1190	28	of	of	ADP
ftr-422	1190	29	“	"	PUNCT
ftr-422	1190	30	held	hold	VERB
ftr-422	1190	31	-	-	PUNCT
ftr-422	1190	32	to	to	ADP
ftr-422	1190	33	-	-	PUNCT
ftr-422	1190	34	maturity	maturity	NOUN
ftr-422	1190	35	.	.	PUNCT
ftr-422	1190	36	”	"	PUNCT
ftr-422	1191	1	finally	finally	ADV
ftr-422	1191	2	,	,	PUNCT
ftr-422	1191	3	available	available	ADJ
ftr-422	1191	4	-	-	PUNCT
ftr-422	1191	5	for	for	ADP
ftr-422	1191	6	-	-	PUNCT
ftr-422	1191	7	sale	sale	NOUN
ftr-422	1191	8	securities	security	NOUN
ftr-422	1191	9	,	,	PUNCT
ftr-422	1191	10	which	which	PRON
ftr-422	1191	11	are	be	AUX
ftr-422	1191	12	markedto	markedto	NOUN
ftr-422	1191	13	-	-	PUNCT
ftr-422	1191	14	market	market	NOUN
ftr-422	1191	15	under	under	ADP
ftr-422	1191	16	fas	fas	NOUN
ftr-422	1191	17	115	115	NUM
ftr-422	1191	18	,	,	PUNCT
ftr-422	1191	19	may	may	AUX
ftr-422	1191	20	not	not	PART
ftr-422	1191	21	be	be	AUX
ftr-422	1191	22	subject	subject	ADJ
ftr-422	1191	23	to	to	ADP
ftr-422	1191	24	the	the	DET
ftr-422	1191	25	same	same	ADJ
ftr-422	1191	26	treatment	treatment	NOUN
ftr-422	1191	27	under	under	ADP
ftr-422	1191	28	section	section	NOUN
ftr-422	1191	29	475	475	NUM
ftr-422	1191	30	,	,	PUNCT
ftr-422	1191	31	because	because	SCONJ
ftr-422	1191	32	traders	trader	NOUN
ftr-422	1191	33	are	be	AUX
ftr-422	1191	34	subject	subject	ADJ
ftr-422	1191	35	to	to	ADP
ftr-422	1191	36	mark	mark	NOUN
ftr-422	1191	37	-	-	PUNCT
ftr-422	1191	38	to	to	ADP
ftr-422	1191	39	-	-	PUNCT
ftr-422	1191	40	market	market	NOUN
ftr-422	1191	41	only	only	ADV
ftr-422	1191	42	if	if	SCONJ
ftr-422	1191	43	they	they	PRON
ftr-422	1191	44	elect	elect	VERB
ftr-422	1191	45	so	so	ADV
ftr-422	1191	46	.	.	PUNCT
ftr-422	1192	1	as	as	ADP
ftr-422	1192	2	a	a	DET
ftr-422	1192	3	result	result	NOUN
ftr-422	1192	4	,	,	PUNCT
ftr-422	1192	5	as	as	SCONJ
ftr-422	1192	6	illustrated	illustrate	VERB
ftr-422	1192	7	in	in	ADP
ftr-422	1192	8	table	table	NOUN
ftr-422	1192	9	iii	iii	NOUN
ftr-422	1192	10	below	below	ADV
ftr-422	1192	11	,	,	PUNCT
ftr-422	1192	12	certain	certain	ADJ
ftr-422	1192	13	securities	security	NOUN
ftr-422	1192	14	could	could	AUX
ftr-422	1192	15	be	be	AUX
ftr-422	1192	16	subject	subject	ADJ
ftr-422	1192	17	to	to	ADP
ftr-422	1192	18	mark	mark	NOUN
ftr-422	1192	19	-	-	PUNCT
ftr-422	1192	20	to	to	ADP
ftr-422	1192	21	-	-	PUNCT
ftr-422	1192	22	market	market	NOUN
ftr-422	1192	23	for	for	ADP
ftr-422	1192	24	accounting	accounting	NOUN
ftr-422	1192	25	purposes	purpose	NOUN
ftr-422	1192	26	and	and	CCONJ
ftr-422	1192	27	not	not	PART
ftr-422	1192	28	for	for	ADP
ftr-422	1192	29	tax	tax	NOUN
ftr-422	1192	30	purposes	purpose	NOUN
ftr-422	1192	31	,	,	PUNCT
ftr-422	1192	32	and	and	CCONJ
ftr-422	1192	33	vice	vice	ADV
ftr-422	1192	34	versa	versa	ADV
ftr-422	1192	35	.	.	PUNCT
ftr-422	1193	1	table	table	NOUN
ftr-422	1193	2	iii	iii	NUM
ftr-422	1193	3	security	security	NOUN
ftr-422	1193	4	section	section	NOUN
ftr-422	1193	5	475	475	NUM
ftr-422	1193	6	treatment	treatment	NOUN
ftr-422	1193	7	fas	fas	NOUN
ftr-422	1193	8	115	115	NUM
ftr-422	1193	9	treatment	treatment	NOUN
ftr-422	1193	10	marketable	marketable	ADJ
ftr-422	1193	11	equity	equity	NOUN
ftr-422	1193	12	security	security	NOUN
ftr-422	1193	13	(	(	PUNCT
ftr-422	1193	14	held	hold	VERB
ftr-422	1193	15	less	less	ADJ
ftr-422	1193	16	than	than	ADP
ftr-422	1193	17	20	20	NUM
ftr-422	1193	18	%	%	NOUN
ftr-422	1193	19	)	)	PUNCT
ftr-422	1193	20	could	could	AUX
ftr-422	1193	21	be	be	AUX
ftr-422	1193	22	held	hold	VERB
ftr-422	1193	23	-	-	PUNCT
ftr-422	1193	24	forinvestment	forinvestment	ADJ
ftr-422	1193	25	and	and	CCONJ
ftr-422	1193	26	not	not	PART
ftr-422	1193	27	markedto	markedto	NOUN
ftr-422	1193	28	-	-	PUNCT
ftr-422	1193	29	market	market	NOUN
ftr-422	1193	30	generally	generally	ADV
ftr-422	1193	31	markedto	markedto	NOUN
ftr-422	1193	32	-	-	PUNCT
ftr-422	1193	33	market	market	NOUN
ftr-422	1193	34	negligible	negligible	ADJ
ftr-422	1193	35	sales	sale	NOUN
ftr-422	1193	36	of	of	ADP
ftr-422	1193	37	trading	trading	NOUN
ftr-422	1193	38	securities	security	NOUN
ftr-422	1193	39	not	not	PART
ftr-422	1193	40	marked	mark	VERB
ftr-422	1193	41	-	-	PUNCT
ftr-422	1193	42	to	to	ADP
ftr-422	1193	43	-	-	PUNCT
ftr-422	1193	44	market	market	NOUN
ftr-422	1193	45	marked	mark	VERB
ftr-422	1193	46	-	-	PUNCT
ftr-422	1193	47	to	to	ADP
ftr-422	1193	48	-	-	PUNCT
ftr-422	1193	49	market	market	NOUN
ftr-422	1193	50	securities	security	NOUN
ftr-422	1193	51	purchased	purchase	VERB
ftr-422	1193	52	from	from	ADP
ftr-422	1193	53	customers	customer	NOUN
ftr-422	1193	54	and	and	CCONJ
ftr-422	1193	55	held	hold	VERB
ftr-422	1193	56	-	-	PUNCT
ftr-422	1193	57	tomaturity	tomaturity	NOUN
ftr-422	1193	58	marked	mark	VERB
ftr-422	1193	59	-	-	PUNCT
ftr-422	1193	60	to	to	ADP
ftr-422	1193	61	-	-	PUNCT
ftr-422	1193	62	market	market	NOUN
ftr-422	1193	63	not	not	PART
ftr-422	1193	64	-	-	PUNCT
ftr-422	1193	65	marked	mark	VERB
ftr-422	1193	66	-	-	PUNCT
ftr-422	1193	67	tomarket	tomarket	NOUN
ftr-422	1193	68	debt	debt	NOUN
ftr-422	1193	69	instrument	instrument	NOUN
ftr-422	1193	70	held	hold	VERB
ftr-422	1193	71	not	not	PART
ftr-422	1193	72	for	for	ADP
ftr-422	1193	73	sale	sale	NOUN
ftr-422	1193	74	to	to	ADP
ftr-422	1193	75	customers	customer	NOUN
ftr-422	1193	76	,	,	PUNCT
ftr-422	1193	77	but	but	CCONJ
ftr-422	1193	78	no	no	DET
ftr-422	1193	79	intention	intention	NOUN
ftr-422	1193	80	to	to	PART
ftr-422	1193	81	hold	hold	VERB
ftr-422	1193	82	until	until	SCONJ
ftr-422	1193	83	maturity	maturity	NOUN
ftr-422	1193	84	not	not	PART
ftr-422	1193	85	marked	mark	VERB
ftr-422	1193	86	-	-	PUNCT
ftr-422	1193	87	to	to	ADP
ftr-422	1193	88	-	-	PUNCT
ftr-422	1193	89	market	market	NOUN
ftr-422	1193	90	unless	unless	SCONJ
ftr-422	1193	91	the	the	DET
ftr-422	1193	92	holder	holder	NOUN
ftr-422	1193	93	elects	elect	VERB
ftr-422	1193	94	to	to	PART
ftr-422	1193	95	be	be	AUX
ftr-422	1193	96	subject	subject	ADJ
ftr-422	1193	97	to	to	ADP
ftr-422	1193	98	section	section	NOUN
ftr-422	1193	99	475	475	NUM
ftr-422	1193	100	marked	mark	VERB
ftr-422	1193	101	-	-	PUNCT
ftr-422	1193	102	to	to	ADP
ftr-422	1193	103	-	-	PUNCT
ftr-422	1193	104	market	market	NOUN
ftr-422	1193	105	as	as	ADP
ftr-422	1193	106	“	"	PUNCT
ftr-422	1193	107	available	available	ADJ
ftr-422	1193	108	-	-	PUNCT
ftr-422	1193	109	for	for	ADP
ftr-422	1193	110	-	-	PUNCT
ftr-422	1193	111	sale	sale	NOUN
ftr-422	1193	112	”	"	PUNCT
ftr-422	1193	113	security	security	NOUN
ftr-422	1193	114	commodities	commodity	NOUN
ftr-422	1193	115	could	could	AUX
ftr-422	1193	116	be	be	AUX
ftr-422	1193	117	marked	mark	VERB
ftr-422	1193	118	-	-	PUNCT
ftr-422	1193	119	to	to	ADP
ftr-422	1193	120	-	-	PUNCT
ftr-422	1193	121	market	market	NOUN
ftr-422	1193	122	if	if	SCONJ
ftr-422	1193	123	an	an	DET
ftr-422	1193	124	election	election	NOUN
ftr-422	1193	125	is	be	AUX
ftr-422	1193	126	made	make	VERB
ftr-422	1193	127	not	not	PART
ftr-422	1193	128	marked	mark	VERB
ftr-422	1193	129	-	-	PUNCT
ftr-422	1193	130	tomarket	tomarket	NOUN
ftr-422	1193	131	274	274	NUM
ftr-422	1193	132	.	.	PUNCT
ftr-422	1194	1	sia	sia	PROPN
ftr-422	1194	2	comments	comment	VERB
ftr-422	1194	3	supra	supra	PROPN
ftr-422	1194	4	note	note	PROPN
ftr-422	1194	5	35	35	NUM
ftr-422	1194	6	,	,	PUNCT
ftr-422	1194	7	¶	¶	NOUN
ftr-422	1194	8	6	6	NUM
ftr-422	1194	9	.	.	NOUN
ftr-422	1194	10	275	275	NUM
ftr-422	1194	11	.	.	PUNCT
ftr-422	1195	1	irc	irc	PROPN
ftr-422	1195	2	§	§	PROPN
ftr-422	1195	3	475(f	475(f	PROPN
ftr-422	1195	4	)	)	PUNCT
ftr-422	1195	5	.	.	PUNCT
ftr-422	1196	1	276	276	X
ftr-422	1196	2	.	.	X
ftr-422	1196	3	dep’t	dep’t	NOUN
ftr-422	1196	4	of	of	ADP
ftr-422	1196	5	the	the	DET
ftr-422	1196	6	treasury	treasury	NOUN
ftr-422	1196	7	,	,	PUNCT
ftr-422	1196	8	summary	summary	NOUN
ftr-422	1196	9	of	of	ADP
ftr-422	1196	10	the	the	DET
ftr-422	1196	11	administration	administration	NOUN
ftr-422	1196	12	’s	’s	PART
ftr-422	1196	13	revenue	revenue	NOUN
ftr-422	1196	14	proposals	proposal	NOUN
ftr-422	1196	15	for	for	ADP
ftr-422	1196	16	fiscal	fiscal	ADJ
ftr-422	1196	17	year	year	NOUN
ftr-422	1196	18	1994	1994	NUM
ftr-422	1196	19	,	,	PUNCT
ftr-422	1196	20	at	at	ADP
ftr-422	1196	21	46	46	NUM
ftr-422	1196	22	(	(	PUNCT
ftr-422	1196	23	feb	feb	PROPN
ftr-422	1196	24	.	.	PROPN
ftr-422	1196	25	1993	1993	NUM
ftr-422	1196	26	)	)	PUNCT
ftr-422	1196	27	.	.	PUNCT
ftr-422	1197	1	2004	2004	NUM
ftr-422	1197	2	]	]	PUNCT
ftr-422	1197	3	book	book	NOUN
ftr-422	1197	4	tax	tax	NOUN
ftr-422	1197	5	conformity	conformity	NOUN
ftr-422	1197	6	for	for	ADP
ftr-422	1197	7	financial	financial	ADJ
ftr-422	1197	8	instruments	instrument	NOUN
ftr-422	1197	9	729	729	NUM
ftr-422	1197	10	in	in	ADP
ftr-422	1197	11	revenue	revenue	NOUN
ftr-422	1197	12	ruling	rule	VERB
ftr-422	1197	13	93	93	NUM
ftr-422	1197	14	-	-	SYM
ftr-422	1197	15	76	76	NUM
ftr-422	1197	16	the	the	DET
ftr-422	1197	17	irs	irs	PROPN
ftr-422	1197	18	specifically	specifically	ADV
ftr-422	1197	19	addressed	address	VERB
ftr-422	1197	20	the277	the277	NOUN
ftr-422	1197	21	relationship	relationship	NOUN
ftr-422	1197	22	between	between	ADP
ftr-422	1197	23	fas	fas	PROPN
ftr-422	1197	24	115	115	NUM
ftr-422	1197	25	and	and	CCONJ
ftr-422	1197	26	section	section	NOUN
ftr-422	1197	27	475	475	NUM
ftr-422	1197	28	and	and	CCONJ
ftr-422	1197	29	ruled	rule	VERB
ftr-422	1197	30	that	that	SCONJ
ftr-422	1197	31	:	:	PUNCT
ftr-422	1197	32	the	the	DET
ftr-422	1197	33	classification	classification	NOUN
ftr-422	1197	34	of	of	ADP
ftr-422	1197	35	a	a	DET
ftr-422	1197	36	security	security	NOUN
ftr-422	1197	37	under	under	ADP
ftr-422	1197	38	financial	financial	ADJ
ftr-422	1197	39	accounting	accounting	NOUN
ftr-422	1197	40	principles	principle	NOUN
ftr-422	1197	41	is	be	AUX
ftr-422	1197	42	not	not	PART
ftr-422	1197	43	dispositive	dispositive	ADJ
ftr-422	1197	44	of	of	ADP
ftr-422	1197	45	the	the	DET
ftr-422	1197	46	treatment	treatment	NOUN
ftr-422	1197	47	of	of	ADP
ftr-422	1197	48	the	the	DET
ftr-422	1197	49	security	security	NOUN
ftr-422	1197	50	for	for	ADP
ftr-422	1197	51	federal	federal	ADJ
ftr-422	1197	52	income	income	NOUN
ftr-422	1197	53	tax	tax	NOUN
ftr-422	1197	54	purposes	purpose	NOUN
ftr-422	1197	55	.	.	PUNCT
ftr-422	1198	1	for	for	ADP
ftr-422	1198	2	example	example	NOUN
ftr-422	1198	3	,	,	PUNCT
ftr-422	1198	4	for	for	ADP
ftr-422	1198	5	purposes	purpose	NOUN
ftr-422	1198	6	of	of	ADP
ftr-422	1198	7	section	section	NOUN
ftr-422	1198	8	475	475	NUM
ftr-422	1198	9	of	of	ADP
ftr-422	1198	10	the	the	DET
ftr-422	1198	11	code	code	NOUN
ftr-422	1198	12	,	,	PUNCT
ftr-422	1198	13	a	a	DET
ftr-422	1198	14	security	security	NOUN
ftr-422	1198	15	may	may	AUX
ftr-422	1198	16	in	in	ADP
ftr-422	1198	17	certain	certain	ADJ
ftr-422	1198	18	cases	case	NOUN
ftr-422	1198	19	qualify	qualify	VERB
ftr-422	1198	20	for	for	ADP
ftr-422	1198	21	the	the	DET
ftr-422	1198	22	held	hold	VERB
ftr-422	1198	23	-	-	PUNCT
ftr-422	1198	24	for	for	ADP
ftr-422	1198	25	-	-	PUNCT
ftr-422	1198	26	investment	investment	NOUN
ftr-422	1198	27	exception	exception	NOUN
ftr-422	1198	28	to	to	ADP
ftr-422	1198	29	the	the	DET
ftr-422	1198	30	mark	mark	NOUN
ftr-422	1198	31	-	-	PUNCT
ftr-422	1198	32	to	to	ADP
ftr-422	1198	33	-	-	PUNCT
ftr-422	1198	34	market	market	NOUN
ftr-422	1198	35	rules	rule	NOUN
ftr-422	1198	36	even	even	ADV
ftr-422	1198	37	though	though	ADV
ftr-422	1198	38	,	,	PUNCT
ftr-422	1198	39	under	under	ADP
ftr-422	1198	40	applicable	applicable	ADJ
ftr-422	1198	41	financial	financial	ADJ
ftr-422	1198	42	accounting	accounting	NOUN
ftr-422	1198	43	principles	principle	NOUN
ftr-422	1198	44	,	,	PUNCT
ftr-422	1198	45	the	the	DET
ftr-422	1198	46	security	security	NOUN
ftr-422	1198	47	is	be	AUX
ftr-422	1198	48	classified	classify	VERB
ftr-422	1198	49	as	as	ADP
ftr-422	1198	50	available	available	ADJ
ftr-422	1198	51	for	for	ADP
ftr-422	1198	52	sale	sale	NOUN
ftr-422	1198	53	.	.	PUNCT
ftr-422	1199	1	(	(	PUNCT
ftr-422	1199	2	ii	ii	NOUN
ftr-422	1199	3	)	)	PUNCT
ftr-422	1199	4	section	section	NOUN
ftr-422	1199	5	475	475	NUM
ftr-422	1199	6	the	the	DET
ftr-422	1199	7	objective	objective	NOUN
ftr-422	1199	8	of	of	ADP
ftr-422	1199	9	the	the	DET
ftr-422	1199	10	mark	mark	NOUN
ftr-422	1199	11	-	-	PUNCT
ftr-422	1199	12	to	to	ADP
ftr-422	1199	13	-	-	PUNCT
ftr-422	1199	14	market	market	NOUN
ftr-422	1199	15	method	method	NOUN
ftr-422	1199	16	under	under	ADP
ftr-422	1199	17	section	section	NOUN
ftr-422	1199	18	475	475	NUM
ftr-422	1199	19	is	be	AUX
ftr-422	1199	20	achieving	achieve	VERB
ftr-422	1199	21	“	"	PUNCT
ftr-422	1199	22	clear	clear	ADJ
ftr-422	1199	23	reflection	reflection	NOUN
ftr-422	1199	24	of	of	ADP
ftr-422	1199	25	income	income	NOUN
ftr-422	1199	26	”	"	PUNCT
ftr-422	1199	27	within	within	ADP
ftr-422	1199	28	the	the	DET
ftr-422	1199	29	meaning	meaning	NOUN
ftr-422	1199	30	of	of	ADP
ftr-422	1199	31	section	section	NOUN
ftr-422	1199	32	446	446	NUM
ftr-422	1199	33	.	.	PUNCT
ftr-422	1200	1	in278	in278	PROPN
ftr-422	1200	2	advocating	advocate	VERB
ftr-422	1200	3	book	book	NOUN
ftr-422	1200	4	-	-	PUNCT
ftr-422	1200	5	tax	tax	NOUN
ftr-422	1200	6	conformity	conformity	NOUN
ftr-422	1200	7	,	,	PUNCT
ftr-422	1200	8	treasury	treasury	PROPN
ftr-422	1200	9	noted	note	VERB
ftr-422	1200	10	in	in	ADP
ftr-422	1200	11	1992	1992	NUM
ftr-422	1200	12	that	that	SCONJ
ftr-422	1200	13	the	the	DET
ftr-422	1200	14	mark	mark	NOUN
ftr-422	1200	15	-	-	PUNCT
ftr-422	1200	16	tomarket	tomarket	NOUN
ftr-422	1200	17	method	method	NOUN
ftr-422	1200	18	used	use	VERB
ftr-422	1200	19	by	by	ADP
ftr-422	1200	20	securities	security	NOUN
ftr-422	1200	21	dealers	dealer	NOUN
ftr-422	1200	22	:	:	PUNCT
ftr-422	1201	1	[	[	X
ftr-422	1201	2	r]epresents	r]epresents	ADP
ftr-422	1201	3	the	the	DET
ftr-422	1201	4	best	good	ADJ
ftr-422	1201	5	accounting	accounting	NOUN
ftr-422	1201	6	practice	practice	NOUN
ftr-422	1201	7	in	in	ADP
ftr-422	1201	8	the	the	DET
ftr-422	1201	9	trade	trade	NOUN
ftr-422	1201	10	or	or	CCONJ
ftr-422	1201	11	business	business	NOUN
ftr-422	1201	12	of	of	ADP
ftr-422	1201	13	dealing	deal	VERB
ftr-422	1201	14	in	in	ADP
ftr-422	1201	15	securities	security	NOUN
ftr-422	1201	16	and	and	CCONJ
ftr-422	1201	17	is	be	AUX
ftr-422	1201	18	the	the	DET
ftr-422	1201	19	method	method	NOUN
ftr-422	1201	20	that	that	PRON
ftr-422	1201	21	most	most	ADV
ftr-422	1201	22	clearly	clearly	ADV
ftr-422	1201	23	reflects	reflect	VERB
ftr-422	1201	24	the	the	DET
ftr-422	1201	25	income	income	NOUN
ftr-422	1201	26	of	of	ADP
ftr-422	1201	27	a	a	DET
ftr-422	1201	28	securities	security	NOUN
ftr-422	1201	29	dealer.279	dealer.279	PROPN
ftr-422	1201	30	congress	congress	PROPN
ftr-422	1201	31	also	also	ADV
ftr-422	1201	32	indicated	indicate	VERB
ftr-422	1201	33	that	that	SCONJ
ftr-422	1201	34	section	section	NOUN
ftr-422	1201	35	475	475	NUM
ftr-422	1201	36	would	would	AUX
ftr-422	1201	37	move	move	VERB
ftr-422	1201	38	tax	tax	NOUN
ftr-422	1201	39	rules	rule	NOUN
ftr-422	1201	40	pertaining	pertain	VERB
ftr-422	1201	41	to	to	ADP
ftr-422	1201	42	dealers	dealer	NOUN
ftr-422	1201	43	in	in	ADP
ftr-422	1201	44	securities	security	NOUN
ftr-422	1201	45	closer	close	ADV
ftr-422	1201	46	to	to	ADP
ftr-422	1201	47	the	the	DET
ftr-422	1201	48	already	already	ADV
ftr-422	1201	49	accepted	accept	VERB
ftr-422	1201	50	accounting	accounting	NOUN
ftr-422	1201	51	treatment	treatment	NOUN
ftr-422	1201	52	principles.280	principles.280	NOUN
ftr-422	1201	53	pursuant	pursuant	NOUN
ftr-422	1201	54	to	to	ADP
ftr-422	1201	55	section	section	NOUN
ftr-422	1201	56	475(a	475(a	PROPN
ftr-422	1201	57	)	)	PUNCT
ftr-422	1201	58	,	,	PUNCT
ftr-422	1201	59	all	all	DET
ftr-422	1201	60	securities	security	NOUN
ftr-422	1201	61	held	hold	VERB
ftr-422	1201	62	by	by	ADP
ftr-422	1201	63	a	a	DET
ftr-422	1201	64	dealer	dealer	NOUN
ftr-422	1201	65	are	be	AUX
ftr-422	1201	66	marked	mark	VERB
ftr-422	1201	67	-	-	PUNCT
ftr-422	1201	68	tomarket	tomarket	NOUN
ftr-422	1201	69	unless	unless	SCONJ
ftr-422	1201	70	they	they	PRON
ftr-422	1201	71	are	be	AUX
ftr-422	1201	72	specifically	specifically	ADV
ftr-422	1201	73	identified	identify	VERB
ftr-422	1201	74	as	as	ADP
ftr-422	1201	75	being	be	AUX
ftr-422	1201	76	excluded	exclude	VERB
ftr-422	1201	77	from	from	ADP
ftr-422	1201	78	mark	mark	NOUN
ftr-422	1201	79	-	-	PUNCT
ftr-422	1201	80	tomarket	tomarket	NOUN
ftr-422	1201	81	treatment	treatment	NOUN
ftr-422	1201	82	.	.	PUNCT
ftr-422	1202	1	under	under	ADP
ftr-422	1202	2	section	section	NOUN
ftr-422	1202	3	475(b)(1	475(b)(1	NUM
ftr-422	1202	4	)	)	PUNCT
ftr-422	1202	5	,	,	PUNCT
ftr-422	1202	6	the	the	DET
ftr-422	1202	7	mark	mark	NOUN
ftr-422	1202	8	-	-	PUNCT
ftr-422	1202	9	to	to	ADP
ftr-422	1202	10	-	-	PUNCT
ftr-422	1202	11	market	market	NOUN
ftr-422	1202	12	rules	rule	NOUN
ftr-422	1202	13	do	do	AUX
ftr-422	1202	14	not	not	PART
ftr-422	1202	15	apply	apply	VERB
ftr-422	1202	16	to	to	ADP
ftr-422	1202	17	securities	security	NOUN
ftr-422	1202	18	that	that	PRON
ftr-422	1202	19	are	be	AUX
ftr-422	1202	20	identified	identify	VERB
ftr-422	1202	21	by	by	ADP
ftr-422	1202	22	the	the	DET
ftr-422	1202	23	dealer	dealer	NOUN
ftr-422	1202	24	as	as	ADP
ftr-422	1202	25	being	be	AUX
ftr-422	1202	26	exempt	exempt	ADJ
ftr-422	1202	27	from	from	ADP
ftr-422	1202	28	markto	markto	NOUN
ftr-422	1202	29	-	-	PUNCT
ftr-422	1202	30	market	market	NOUN
ftr-422	1202	31	in	in	ADP
ftr-422	1202	32	the	the	DET
ftr-422	1202	33	following	follow	VERB
ftr-422	1202	34	situations	situation	NOUN
ftr-422	1202	35	:	:	PUNCT
ftr-422	1202	36	(	(	PUNCT
ftr-422	1202	37	1	1	X
ftr-422	1202	38	)	)	PUNCT
ftr-422	1202	39	any	any	DET
ftr-422	1202	40	security	security	NOUN
ftr-422	1202	41	held	hold	VERB
ftr-422	1202	42	for	for	ADP
ftr-422	1202	43	investment	investment	NOUN
ftr-422	1202	44	;	;	PUNCT
ftr-422	1202	45	281	281	NUM
ftr-422	1202	46	277	277	NUM
ftr-422	1202	47	.	.	PUNCT
ftr-422	1203	1	1993	1993	NUM
ftr-422	1203	2	-	-	SYM
ftr-422	1203	3	2	2	NUM
ftr-422	1203	4	c.b	c.b	PROPN
ftr-422	1203	5	.	.	PROPN
ftr-422	1203	6	235	235	NUM
ftr-422	1203	7	.	.	NOUN
ftr-422	1203	8	278	278	NUM
ftr-422	1203	9	.	.	PUNCT
ftr-422	1204	1	joint	joint	ADJ
ftr-422	1204	2	comm	comm	NOUN
ftr-422	1204	3	.	.	PUNCT
ftr-422	1205	1	on	on	ADP
ftr-422	1205	2	tax’n	tax’n	NUM
ftr-422	1205	3	,	,	PUNCT
ftr-422	1205	4	tax	tax	NOUN
ftr-422	1205	5	reform	reform	NOUN
ftr-422	1205	6	proposals	proposal	NOUN
ftr-422	1205	7	:	:	PUNCT
ftr-422	1205	8	accounting	accounting	NOUN
ftr-422	1205	9	issues	issue	NOUN
ftr-422	1205	10	,	,	PUNCT
ftr-422	1205	11	jcs39	jcs39	PROPN
ftr-422	1205	12	-	-	PUNCT
ftr-422	1205	13	85	85	NUM
ftr-422	1205	14	,	,	PUNCT
ftr-422	1205	15	at	at	ADP
ftr-422	1205	16	6	6	NUM
ftr-422	1205	17	(	(	PUNCT
ftr-422	1205	18	sept	sept	PROPN
ftr-422	1205	19	.	.	PROPN
ftr-422	1205	20	13	13	NUM
ftr-422	1205	21	,	,	PUNCT
ftr-422	1205	22	1985	1985	NUM
ftr-422	1205	23	)	)	PUNCT
ftr-422	1205	24	.	.	PUNCT
ftr-422	1206	1	279	279	NUM
ftr-422	1206	2	.	.	PUNCT
ftr-422	1207	1	u.s	u.s	PROPN
ftr-422	1207	2	.	.	PROPN
ftr-422	1207	3	dep’t	dep’t	NOUN
ftr-422	1207	4	of	of	ADP
ftr-422	1207	5	the	the	DET
ftr-422	1207	6	treasury	treasury	NOUN
ftr-422	1207	7	,	,	PUNCT
ftr-422	1207	8	general	general	ADJ
ftr-422	1207	9	explanations	explanation	NOUN
ftr-422	1207	10	of	of	ADP
ftr-422	1207	11	the	the	DET
ftr-422	1207	12	president	president	NOUN
ftr-422	1207	13	’s	’s	PART
ftr-422	1207	14	budget	budget	NOUN
ftr-422	1207	15	proposals	proposal	NOUN
ftr-422	1207	16	affecting	affect	VERB
ftr-422	1207	17	receipts	receipt	NOUN
ftr-422	1207	18	(	(	PUNCT
ftr-422	1207	19	jan	jan	PROPN
ftr-422	1207	20	.	.	PROPN
ftr-422	1207	21	1992	1992	NUM
ftr-422	1207	22	)	)	PUNCT
ftr-422	1207	23	.	.	PUNCT
ftr-422	1208	1	280	280	NUM
ftr-422	1208	2	.	.	X
ftr-422	1209	1	see	see	VERB
ftr-422	1209	2	bank	bank	PROPN
ftr-422	1209	3	one	one	NUM
ftr-422	1209	4	corp	corp	PROPN
ftr-422	1209	5	.	.	PROPN
ftr-422	1210	1	v.	v.	ADP
ftr-422	1210	2	comm’r	comm’r	DET
ftr-422	1210	3	120	120	NUM
ftr-422	1210	4	t.c	t.c	PROPN
ftr-422	1210	5	.	.	PROPN
ftr-422	1210	6	174	174	NUM
ftr-422	1210	7	,	,	PUNCT
ftr-422	1210	8	296	296	NUM
ftr-422	1210	9	-	-	SYM
ftr-422	1210	10	97	97	NUM
ftr-422	1210	11	(	(	PUNCT
ftr-422	1210	12	2003	2003	NUM
ftr-422	1210	13	)	)	PUNCT
ftr-422	1211	1	(	(	PUNCT
ftr-422	1211	2	citing	cite	VERB
ftr-422	1211	3	h.	h.	NOUN
ftr-422	1211	4	rept	rept	PROPN
ftr-422	1211	5	.	.	PUNCT
ftr-422	1212	1	103	103	NUM
ftr-422	1212	2	-	-	SYM
ftr-422	1212	3	111	111	NUM
ftr-422	1212	4	,	,	PUNCT
ftr-422	1212	5	at	at	ADP
ftr-422	1212	6	661	661	NUM
ftr-422	1212	7	,	,	PUNCT
ftr-422	1212	8	1993	1993	NUM
ftr-422	1212	9	-	-	SYM
ftr-422	1212	10	3	3	NUM
ftr-422	1212	11	c.	c.	PROPN
ftr-422	1212	12	b.	b.	PROPN
ftr-422	1212	13	at	at	ADP
ftr-422	1212	14	237	237	NUM
ftr-422	1212	15	)	)	PUNCT
ftr-422	1212	16	(	(	PUNCT
ftr-422	1212	17	“	"	PUNCT
ftr-422	1212	18	inventories	inventory	NOUN
ftr-422	1212	19	of	of	ADP
ftr-422	1212	20	securities	security	NOUN
ftr-422	1212	21	generally	generally	ADV
ftr-422	1212	22	are	be	AUX
ftr-422	1212	23	easily	easily	ADV
ftr-422	1212	24	valued	value	VERB
ftr-422	1212	25	at	at	ADP
ftr-422	1212	26	year	year	NOUN
ftr-422	1212	27	end	end	NOUN
ftr-422	1212	28	,	,	PUNCT
ftr-422	1212	29	and	and	CCONJ
ftr-422	1212	30	,	,	PUNCT
ftr-422	1212	31	in	in	ADP
ftr-422	1212	32	fact	fact	NOUN
ftr-422	1212	33	,	,	PUNCT
ftr-422	1212	34	are	be	AUX
ftr-422	1212	35	currently	currently	ADV
ftr-422	1212	36	valued	value	VERB
ftr-422	1212	37	at	at	ADP
ftr-422	1212	38	market	market	NOUN
ftr-422	1212	39	by	by	ADP
ftr-422	1212	40	securities	security	NOUN
ftr-422	1212	41	dealers	dealer	NOUN
ftr-422	1212	42	in	in	ADP
ftr-422	1212	43	determining	determine	VERB
ftr-422	1212	44	their	their	PRON
ftr-422	1212	45	income	income	NOUN
ftr-422	1212	46	for	for	ADP
ftr-422	1212	47	financial	financial	ADJ
ftr-422	1212	48	statement	statement	NOUN
ftr-422	1212	49	purposes	purpose	NOUN
ftr-422	1212	50	.	.	PUNCT
ftr-422	1212	51	”	"	PUNCT
ftr-422	1212	52	)	)	PUNCT
ftr-422	1213	1	;	;	PUNCT
ftr-422	1213	2	dep’t	dep’t	NOUN
ftr-422	1213	3	of	of	ADP
ftr-422	1213	4	the	the	DET
ftr-422	1213	5	treasury	treasury	NOUN
ftr-422	1213	6	,	,	PUNCT
ftr-422	1213	7	general	general	ADJ
ftr-422	1213	8	explanations	explanation	NOUN
ftr-422	1213	9	of	of	ADP
ftr-422	1213	10	the	the	DET
ftr-422	1213	11	president	president	NOUN
ftr-422	1213	12	’s	’s	PART
ftr-422	1213	13	budget	budget	NOUN
ftr-422	1213	14	proposals	proposal	NOUN
ftr-422	1213	15	affecting	affect	VERB
ftr-422	1213	16	receipts	receipt	NOUN
ftr-422	1213	17	36	36	NUM
ftr-422	1213	18	(	(	PUNCT
ftr-422	1213	19	feb	feb	PROPN
ftr-422	1213	20	.	.	PROPN
ftr-422	1213	21	1993	1993	NUM
ftr-422	1213	22	)	)	PUNCT
ftr-422	1213	23	;	;	PUNCT
ftr-422	1213	24	dep’t	dep’t	NOUN
ftr-422	1213	25	of	of	ADP
ftr-422	1213	26	the	the	DET
ftr-422	1213	27	treasury	treasury	NOUN
ftr-422	1213	28	,	,	PUNCT
ftr-422	1213	29	general	general	ADJ
ftr-422	1213	30	explanations	explanation	NOUN
ftr-422	1213	31	of	of	ADP
ftr-422	1213	32	the	the	DET
ftr-422	1213	33	president	president	NOUN
ftr-422	1213	34	’s	’s	PART
ftr-422	1213	35	budget	budget	NOUN
ftr-422	1213	36	proposals	proposal	NOUN
ftr-422	1213	37	affecting	affect	VERB
ftr-422	1213	38	receipts	receipt	NOUN
ftr-422	1213	39	89	89	NUM
ftr-422	1213	40	-	-	SYM
ftr-422	1213	41	90	90	NUM
ftr-422	1213	42	(	(	PUNCT
ftr-422	1213	43	jan	jan	PROPN
ftr-422	1213	44	.	.	PROPN
ftr-422	1213	45	1992	1992	NUM
ftr-422	1213	46	)	)	PUNCT
ftr-422	1213	47	.	.	PUNCT
ftr-422	1214	1	281	281	NUM
ftr-422	1214	2	.	.	PUNCT
ftr-422	1215	1	irc	irc	PROPN
ftr-422	1215	2	§	§	PROPN
ftr-422	1215	3	475(b)(1)(a	475(b)(1)(a	PROPN
ftr-422	1215	4	)	)	PUNCT
ftr-422	1215	5	.	.	PUNCT
ftr-422	1216	1	730	730	NUM
ftr-422	1216	2	florida	florida	PROPN
ftr-422	1216	3	tax	tax	NOUN
ftr-422	1216	4	review	review	NOUN
ftr-422	1216	5	[	[	X
ftr-422	1216	6	vol.6:7	vol.6:7	NOUN
ftr-422	1216	7	(	(	PUNCT
ftr-422	1216	8	2	2	NUM
ftr-422	1216	9	)	)	PUNCT
ftr-422	1216	10	any	any	DET
ftr-422	1216	11	debt	debt	NOUN
ftr-422	1216	12	instrument	instrument	NOUN
ftr-422	1216	13	acquired	acquire	VERB
ftr-422	1216	14	or	or	CCONJ
ftr-422	1216	15	originated	originate	VERB
ftr-422	1216	16	by	by	ADP
ftr-422	1216	17	the	the	DET
ftr-422	1216	18	taxpayer	taxpayer	NOUN
ftr-422	1216	19	in	in	ADP
ftr-422	1216	20	the	the	DET
ftr-422	1216	21	ordinary	ordinary	ADJ
ftr-422	1216	22	course	course	NOUN
ftr-422	1216	23	of	of	ADP
ftr-422	1216	24	its	its	PRON
ftr-422	1216	25	trade	trade	NOUN
ftr-422	1216	26	or	or	CCONJ
ftr-422	1216	27	business	business	NOUN
ftr-422	1216	28	,	,	PUNCT
ftr-422	1216	29	which	which	PRON
ftr-422	1216	30	is	be	AUX
ftr-422	1216	31	not	not	PART
ftr-422	1216	32	held	hold	VERB
ftr-422	1216	33	for	for	ADP
ftr-422	1216	34	sale	sale	NOUN
ftr-422	1216	35	;	;	PUNCT
ftr-422	1216	36	and	and	CCONJ
ftr-422	1216	37	(	(	PUNCT
ftr-422	1216	38	3	3	X
ftr-422	1216	39	)	)	PUNCT
ftr-422	1216	40	any	any	DET
ftr-422	1216	41	security282	security282	PROPN
ftr-422	1216	42	that	that	PRON
ftr-422	1216	43	is	be	AUX
ftr-422	1216	44	a	a	DET
ftr-422	1216	45	hedge	hedge	NOUN
ftr-422	1216	46	with	with	ADP
ftr-422	1216	47	respect	respect	NOUN
ftr-422	1216	48	to	to	ADP
ftr-422	1216	49	either	either	CCONJ
ftr-422	1216	50	a	a	DET
ftr-422	1216	51	security	security	NOUN
ftr-422	1216	52	not	not	PART
ftr-422	1216	53	subject	subject	ADJ
ftr-422	1216	54	to	to	ADP
ftr-422	1216	55	the	the	DET
ftr-422	1216	56	mark	mark	NOUN
ftr-422	1216	57	-	-	PUNCT
ftr-422	1216	58	to	to	ADP
ftr-422	1216	59	-	-	PUNCT
ftr-422	1216	60	market	market	NOUN
ftr-422	1216	61	rules	rule	NOUN
ftr-422	1216	62	or	or	CCONJ
ftr-422	1216	63	to	to	ADP
ftr-422	1216	64	any	any	DET
ftr-422	1216	65	position	position	NOUN
ftr-422	1216	66	,	,	PUNCT
ftr-422	1216	67	right	right	ADJ
ftr-422	1216	68	to	to	ADP
ftr-422	1216	69	income	income	VERB
ftr-422	1216	70	,	,	PUNCT
ftr-422	1216	71	or	or	CCONJ
ftr-422	1216	72	liability	liability	NOUN
ftr-422	1216	73	that	that	PRON
ftr-422	1216	74	is	be	AUX
ftr-422	1216	75	not	not	PART
ftr-422	1216	76	a	a	DET
ftr-422	1216	77	security	security	NOUN
ftr-422	1216	78	in	in	ADP
ftr-422	1216	79	the	the	DET
ftr-422	1216	80	hands	hand	NOUN
ftr-422	1216	81	of	of	ADP
ftr-422	1216	82	the	the	DET
ftr-422	1216	83	taxpayer.283	taxpayer.283	NOUN
ftr-422	1216	84	for	for	ADP
ftr-422	1216	85	purposes	purpose	NOUN
ftr-422	1216	86	of	of	ADP
ftr-422	1216	87	section	section	NOUN
ftr-422	1216	88	475	475	NUM
ftr-422	1216	89	,	,	PUNCT
ftr-422	1216	90	a	a	DET
ftr-422	1216	91	“	"	PUNCT
ftr-422	1216	92	dealer	dealer	NOUN
ftr-422	1216	93	in	in	ADP
ftr-422	1216	94	securities	security	NOUN
ftr-422	1216	95	”	"	PUNCT
ftr-422	1216	96	is	be	AUX
ftr-422	1216	97	a	a	DET
ftr-422	1216	98	taxpayer	taxpayer	NOUN
ftr-422	1216	99	who	who	PRON
ftr-422	1216	100	regularly	regularly	ADV
ftr-422	1216	101	purchases	purchase	VERB
ftr-422	1216	102	securities	security	NOUN
ftr-422	1216	103	from	from	ADP
ftr-422	1216	104	,	,	PUNCT
ftr-422	1216	105	or	or	CCONJ
ftr-422	1216	106	sells	sell	VERB
ftr-422	1216	107	securities	security	NOUN
ftr-422	1216	108	to	to	ADP
ftr-422	1216	109	,	,	PUNCT
ftr-422	1216	110	customers	customer	NOUN
ftr-422	1216	111	in	in	ADP
ftr-422	1216	112	the	the	DET
ftr-422	1216	113	ordinary	ordinary	ADJ
ftr-422	1216	114	course	course	NOUN
ftr-422	1216	115	of	of	ADP
ftr-422	1216	116	a	a	DET
ftr-422	1216	117	trade	trade	NOUN
ftr-422	1216	118	or	or	CCONJ
ftr-422	1216	119	business	business	NOUN
ftr-422	1216	120	,	,	PUNCT
ftr-422	1216	121	or	or	CCONJ
ftr-422	1216	122	regularly	regularly	ADV
ftr-422	1216	123	offers	offer	VERB
ftr-422	1216	124	to	to	PART
ftr-422	1216	125	enter	enter	VERB
ftr-422	1216	126	into	into	ADP
ftr-422	1216	127	,	,	PUNCT
ftr-422	1216	128	assume	assume	VERB
ftr-422	1216	129	,	,	PUNCT
ftr-422	1216	130	offset	offset	VERB
ftr-422	1216	131	,	,	PUNCT
ftr-422	1216	132	assign	assign	VERB
ftr-422	1216	133	or	or	CCONJ
ftr-422	1216	134	otherwise	otherwise	ADV
ftr-422	1216	135	terminate	terminate	VERB
ftr-422	1216	136	positions	position	NOUN
ftr-422	1216	137	in	in	ADP
ftr-422	1216	138	securities	security	NOUN
ftr-422	1216	139	with	with	ADP
ftr-422	1216	140	customers	customer	NOUN
ftr-422	1216	141	in	in	ADP
ftr-422	1216	142	the	the	DET
ftr-422	1216	143	ordinary	ordinary	ADJ
ftr-422	1216	144	course	course	NOUN
ftr-422	1216	145	of	of	ADP
ftr-422	1216	146	a	a	DET
ftr-422	1216	147	trade	trade	NOUN
ftr-422	1216	148	or	or	CCONJ
ftr-422	1216	149	business	business	NOUN
ftr-422	1216	150	.	.	PUNCT
ftr-422	1217	1	whether	whether	SCONJ
ftr-422	1217	2	one	one	NUM
ftr-422	1217	3	is	be	AUX
ftr-422	1217	4	a	a	DET
ftr-422	1217	5	dealer	dealer	NOUN
ftr-422	1217	6	in	in	ADP
ftr-422	1217	7	securities284	securities284	PROPN
ftr-422	1217	8	will	will	AUX
ftr-422	1217	9	be	be	AUX
ftr-422	1217	10	determined	determine	VERB
ftr-422	1217	11	on	on	ADP
ftr-422	1217	12	the	the	DET
ftr-422	1217	13	basis	basis	NOUN
ftr-422	1217	14	of	of	ADP
ftr-422	1217	15	all	all	DET
ftr-422	1217	16	the	the	DET
ftr-422	1217	17	facts	fact	NOUN
ftr-422	1217	18	and	and	CCONJ
ftr-422	1217	19	circumstances	circumstance	NOUN
ftr-422	1217	20	.	.	PUNCT
ftr-422	1218	1	the	the	DET
ftr-422	1218	2	statute285	statute285	PROPN
ftr-422	1218	3	is	be	AUX
ftr-422	1218	4	disjunctive	disjunctive	ADJ
ftr-422	1218	5	;	;	PUNCT
ftr-422	1218	6	therefore	therefore	ADV
ftr-422	1218	7	the	the	DET
ftr-422	1218	8	purchasing	purchasing	NOUN
ftr-422	1218	9	of	of	ADP
ftr-422	1218	10	securities	security	NOUN
ftr-422	1218	11	alone	alone	ADV
ftr-422	1218	12	,	,	PUNCT
ftr-422	1218	13	or	or	CCONJ
ftr-422	1218	14	the	the	DET
ftr-422	1218	15	sale	sale	NOUN
ftr-422	1218	16	of	of	ADP
ftr-422	1218	17	securities	security	NOUN
ftr-422	1218	18	alone	alone	ADV
ftr-422	1218	19	,	,	PUNCT
ftr-422	1218	20	if	if	SCONJ
ftr-422	1218	21	purchased	purchase	VERB
ftr-422	1218	22	or	or	CCONJ
ftr-422	1218	23	sold	sell	VERB
ftr-422	1218	24	to	to	ADP
ftr-422	1218	25	customers	customer	NOUN
ftr-422	1218	26	in	in	ADP
ftr-422	1218	27	the	the	DET
ftr-422	1218	28	ordinary	ordinary	ADJ
ftr-422	1218	29	course	course	NOUN
ftr-422	1218	30	of	of	ADP
ftr-422	1218	31	business	business	NOUN
ftr-422	1218	32	could	could	AUX
ftr-422	1218	33	cause	cause	VERB
ftr-422	1218	34	a	a	DET
ftr-422	1218	35	taxpayer	taxpayer	NOUN
ftr-422	1218	36	to	to	PART
ftr-422	1218	37	be	be	AUX
ftr-422	1218	38	considered	consider	VERB
ftr-422	1218	39	a	a	DET
ftr-422	1218	40	dealer	dealer	NOUN
ftr-422	1218	41	.	.	PUNCT
ftr-422	1219	1	certain	certain	ADJ
ftr-422	1219	2	categories286	categories286	PROPN
ftr-422	1219	3	of	of	ADP
ftr-422	1219	4	taxpayers	taxpayer	NOUN
ftr-422	1219	5	who	who	PRON
ftr-422	1219	6	would	would	AUX
ftr-422	1219	7	otherwise	otherwise	ADV
ftr-422	1219	8	be	be	AUX
ftr-422	1219	9	dealers	dealer	NOUN
ftr-422	1219	10	in	in	ADP
ftr-422	1219	11	securities	security	NOUN
ftr-422	1219	12	are	be	AUX
ftr-422	1219	13	exempt	exempt	ADJ
ftr-422	1219	14	from	from	ADP
ftr-422	1219	15	dealer	dealer	NOUN
ftr-422	1219	16	status.287	status.287	NOUN
ftr-422	1219	17	the	the	DET
ftr-422	1219	18	term	term	NOUN
ftr-422	1219	19	“	"	PUNCT
ftr-422	1219	20	security	security	NOUN
ftr-422	1219	21	”	"	PUNCT
ftr-422	1219	22	is	be	AUX
ftr-422	1219	23	very	very	ADV
ftr-422	1219	24	broad	broad	ADJ
ftr-422	1219	25	,	,	PUNCT
ftr-422	1219	26	and	and	CCONJ
ftr-422	1219	27	includes	include	VERB
ftr-422	1219	28	:	:	PUNCT
ftr-422	1219	29	(	(	PUNCT
ftr-422	1219	30	1	1	X
ftr-422	1219	31	)	)	PUNCT
ftr-422	1219	32	share	share	NOUN
ftr-422	1219	33	of	of	ADP
ftr-422	1219	34	stock	stock	NOUN
ftr-422	1219	35	in	in	ADP
ftr-422	1219	36	a	a	DET
ftr-422	1219	37	corporation	corporation	NOUN
ftr-422	1219	38	;	;	PUNCT
ftr-422	1219	39	(	(	PUNCT
ftr-422	1219	40	2	2	X
ftr-422	1219	41	)	)	PUNCT
ftr-422	1219	42	partnership	partnership	NOUN
ftr-422	1219	43	or	or	CCONJ
ftr-422	1219	44	beneficial	beneficial	ADJ
ftr-422	1219	45	ownership	ownership	NOUN
ftr-422	1219	46	interest	interest	NOUN
ftr-422	1219	47	in	in	ADP
ftr-422	1219	48	a	a	DET
ftr-422	1219	49	widely	widely	ADV
ftr-422	1219	50	held	hold	VERB
ftr-422	1219	51	or	or	CCONJ
ftr-422	1219	52	publicly	publicly	ADV
ftr-422	1219	53	traded	trade	VERB
ftr-422	1219	54	partnership	partnership	NOUN
ftr-422	1219	55	or	or	CCONJ
ftr-422	1219	56	trust	trust	NOUN
ftr-422	1219	57	;	;	PUNCT
ftr-422	1219	58	(	(	PUNCT
ftr-422	1219	59	3	3	X
ftr-422	1219	60	)	)	PUNCT
ftr-422	1219	61	note	note	NOUN
ftr-422	1219	62	,	,	PUNCT
ftr-422	1219	63	bond	bond	NOUN
ftr-422	1219	64	,	,	PUNCT
ftr-422	1219	65	debenture	debenture	NOUN
ftr-422	1219	66	,	,	PUNCT
ftr-422	1219	67	or	or	CCONJ
ftr-422	1219	68	other	other	ADJ
ftr-422	1219	69	evidence	evidence	NOUN
ftr-422	1219	70	of	of	ADP
ftr-422	1219	71	indebtedness	indebtedness	NOUN
ftr-422	1219	72	;	;	PUNCT
ftr-422	1219	73	(	(	PUNCT
ftr-422	1219	74	4	4	X
ftr-422	1219	75	)	)	PUNCT
ftr-422	1219	76	interest	interest	NOUN
ftr-422	1219	77	rate	rate	NOUN
ftr-422	1219	78	,	,	PUNCT
ftr-422	1219	79	currency	currency	NOUN
ftr-422	1219	80	,	,	PUNCT
ftr-422	1219	81	or	or	CCONJ
ftr-422	1219	82	equity	equity	NOUN
ftr-422	1219	83	notional	notional	ADJ
ftr-422	1219	84	principal	principal	ADJ
ftr-422	1219	85	contract	contract	NOUN
ftr-422	1219	86	;	;	PUNCT
ftr-422	1219	87	(	(	PUNCT
ftr-422	1219	88	5	5	X
ftr-422	1219	89	)	)	PUNCT
ftr-422	1219	90	evidence	evidence	NOUN
ftr-422	1219	91	of	of	ADP
ftr-422	1219	92	an	an	DET
ftr-422	1219	93	interest	interest	NOUN
ftr-422	1219	94	in	in	ADP
ftr-422	1219	95	,	,	PUNCT
ftr-422	1219	96	or	or	CCONJ
ftr-422	1219	97	a	a	DET
ftr-422	1219	98	derivative	derivative	ADJ
ftr-422	1219	99	financial	financial	ADJ
ftr-422	1219	100	instrument	instrument	NOUN
ftr-422	1219	101	in	in	ADP
ftr-422	1219	102	,	,	PUNCT
ftr-422	1219	103	any	any	DET
ftr-422	1219	104	security	security	NOUN
ftr-422	1219	105	described	describe	VERB
ftr-422	1219	106	above	above	ADV
ftr-422	1219	107	,	,	PUNCT
ftr-422	1219	108	or	or	CCONJ
ftr-422	1219	109	any	any	DET
ftr-422	1219	110	currency	currency	NOUN
ftr-422	1219	111	,	,	PUNCT
ftr-422	1219	112	including	include	VERB
ftr-422	1219	113	any	any	DET
ftr-422	1219	114	option	option	NOUN
ftr-422	1219	115	,	,	PUNCT
ftr-422	1219	116	forward	forward	ADJ
ftr-422	1219	117	contract	contract	NOUN
ftr-422	1219	118	,	,	PUNCT
ftr-422	1219	119	short	short	ADJ
ftr-422	1219	120	position	position	NOUN
ftr-422	1219	121	,	,	PUNCT
ftr-422	1219	122	and	and	CCONJ
ftr-422	1219	123	any	any	DET
ftr-422	1219	124	similar	similar	ADJ
ftr-422	1219	125	financial	financial	ADJ
ftr-422	1219	126	instrument	instrument	NOUN
ftr-422	1219	127	in	in	ADP
ftr-422	1219	128	such	such	DET
ftr-422	1219	129	a	a	DET
ftr-422	1219	130	security	security	NOUN
ftr-422	1219	131	282	282	NUM
ftr-422	1219	132	.	.	PUNCT
ftr-422	1220	1	irc	irc	PROPN
ftr-422	1220	2	§	§	PROPN
ftr-422	1220	3	475(b)(1)(b	475(b)(1)(b	PROPN
ftr-422	1220	4	)	)	PUNCT
ftr-422	1220	5	.	.	PUNCT
ftr-422	1221	1	283	283	NUM
ftr-422	1221	2	.	.	PUNCT
ftr-422	1222	1	irc	irc	PROPN
ftr-422	1222	2	§	§	PROPN
ftr-422	1222	3	475(b)(1)(c	475(b)(1)(c	PROPN
ftr-422	1222	4	)	)	PUNCT
ftr-422	1222	5	.	.	PUNCT
ftr-422	1223	1	284	284	NUM
ftr-422	1223	2	.	.	PUNCT
ftr-422	1223	3	irc	irc	PROPN
ftr-422	1223	4	§	§	PROPN
ftr-422	1223	5	475(c)(1	475(c)(1	PROPN
ftr-422	1223	6	)	)	PUNCT
ftr-422	1223	7	.	.	PUNCT
ftr-422	1224	1	285	285	NUM
ftr-422	1224	2	.	.	PUNCT
ftr-422	1224	3	regs	regs	PROPN
ftr-422	1224	4	.	.	PUNCT
ftr-422	1225	1	§	§	PROPN
ftr-422	1225	2	1.475(c)-1(a	1.475(c)-1(a	NUM
ftr-422	1225	3	)	)	PUNCT
ftr-422	1225	4	.	.	PUNCT
ftr-422	1226	1	286	286	NUM
ftr-422	1226	2	.	.	PUNCT
ftr-422	1226	3	note	note	VERB
ftr-422	1226	4	that	that	SCONJ
ftr-422	1226	5	this	this	DET
ftr-422	1226	6	definition	definition	NOUN
ftr-422	1226	7	may	may	AUX
ftr-422	1226	8	create	create	VERB
ftr-422	1226	9	a	a	DET
ftr-422	1226	10	mismatch	mismatch	NOUN
ftr-422	1226	11	between	between	ADP
ftr-422	1226	12	tax	tax	NOUN
ftr-422	1226	13	and	and	CCONJ
ftr-422	1226	14	book	book	NOUN
ftr-422	1226	15	treatment	treatment	NOUN
ftr-422	1226	16	of	of	ADP
ftr-422	1226	17	securities	security	NOUN
ftr-422	1226	18	,	,	PUNCT
ftr-422	1226	19	because	because	SCONJ
ftr-422	1226	20	a	a	DET
ftr-422	1226	21	taxpayer	taxpayer	NOUN
ftr-422	1226	22	who	who	PRON
ftr-422	1226	23	regularly	regularly	ADV
ftr-422	1226	24	purchases	purchase	VERB
ftr-422	1226	25	securities	security	NOUN
ftr-422	1226	26	from	from	ADP
ftr-422	1226	27	customers	customer	NOUN
ftr-422	1226	28	,	,	PUNCT
ftr-422	1226	29	but	but	CCONJ
ftr-422	1226	30	holds	hold	VERB
ftr-422	1226	31	them	they	PRON
ftr-422	1226	32	to	to	ADP
ftr-422	1226	33	maturity	maturity	NOUN
ftr-422	1226	34	,	,	PUNCT
ftr-422	1226	35	may	may	AUX
ftr-422	1226	36	be	be	AUX
ftr-422	1226	37	required	require	VERB
ftr-422	1226	38	to	to	PART
ftr-422	1226	39	mark	mark	VERB
ftr-422	1226	40	these	these	DET
ftr-422	1226	41	securities	security	NOUN
ftr-422	1226	42	to	to	ADP
ftr-422	1226	43	market	market	VERB
ftr-422	1226	44	under	under	ADP
ftr-422	1226	45	§	§	PROPN
ftr-422	1226	46	475	475	NUM
ftr-422	1226	47	,	,	PUNCT
ftr-422	1226	48	but	but	CCONJ
ftr-422	1226	49	will	will	AUX
ftr-422	1226	50	be	be	AUX
ftr-422	1226	51	viewed	view	VERB
ftr-422	1226	52	as	as	ADP
ftr-422	1226	53	holding	hold	VERB
ftr-422	1226	54	them	they	PRON
ftr-422	1226	55	to	to	ADP
ftr-422	1226	56	maturity	maturity	NOUN
ftr-422	1226	57	(	(	PUNCT
ftr-422	1226	58	and	and	CCONJ
ftr-422	1226	59	therefore	therefore	ADV
ftr-422	1226	60	,	,	PUNCT
ftr-422	1226	61	not	not	PART
ftr-422	1226	62	subject	subject	ADJ
ftr-422	1226	63	to	to	ADP
ftr-422	1226	64	mark	mark	NOUN
ftr-422	1226	65	-	-	PUNCT
ftr-422	1226	66	to	to	ADP
ftr-422	1226	67	-	-	PUNCT
ftr-422	1226	68	market	market	NOUN
ftr-422	1226	69	)	)	PUNCT
ftr-422	1226	70	for	for	ADP
ftr-422	1226	71	financial	financial	ADJ
ftr-422	1226	72	accounting	accounting	NOUN
ftr-422	1226	73	purposes	purpose	NOUN
ftr-422	1226	74	under	under	ADP
ftr-422	1226	75	fas	fas	NOUN
ftr-422	1226	76	115	115	NUM
ftr-422	1226	77	.	.	PUNCT
ftr-422	1227	1	287	287	NUM
ftr-422	1227	2	.	.	PUNCT
ftr-422	1228	1	for	for	ADP
ftr-422	1228	2	example	example	NOUN
ftr-422	1228	3	,	,	PUNCT
ftr-422	1228	4	taxpayers	taxpayer	NOUN
ftr-422	1228	5	whose	whose	DET
ftr-422	1228	6	principal	principal	ADJ
ftr-422	1228	7	activity	activity	NOUN
ftr-422	1228	8	consists	consist	VERB
ftr-422	1228	9	of	of	ADP
ftr-422	1228	10	selling	sell	VERB
ftr-422	1228	11	nonfinancial	nonfinancial	ADJ
ftr-422	1228	12	goods	good	NOUN
ftr-422	1228	13	and	and	CCONJ
ftr-422	1228	14	services	service	NOUN
ftr-422	1228	15	for	for	ADP
ftr-422	1228	16	which	which	PRON
ftr-422	1228	17	they	they	PRON
ftr-422	1228	18	extend	extend	VERB
ftr-422	1228	19	credit	credit	NOUN
ftr-422	1228	20	to	to	ADP
ftr-422	1228	21	the	the	DET
ftr-422	1228	22	purchasers	purchaser	NOUN
ftr-422	1228	23	of	of	ADP
ftr-422	1228	24	such	such	ADJ
ftr-422	1228	25	goods	good	NOUN
ftr-422	1228	26	and	and	CCONJ
ftr-422	1228	27	services	service	NOUN
ftr-422	1228	28	are	be	AUX
ftr-422	1228	29	not	not	PART
ftr-422	1228	30	dealers	dealer	NOUN
ftr-422	1228	31	in	in	ADP
ftr-422	1228	32	securities	security	NOUN
ftr-422	1228	33	under	under	ADP
ftr-422	1228	34	irc	irc	PROPN
ftr-422	1228	35	§	§	PROPN
ftr-422	1228	36	475	475	NUM
ftr-422	1228	37	,	,	PUNCT
ftr-422	1228	38	even	even	ADV
ftr-422	1228	39	if	if	SCONJ
ftr-422	1228	40	the	the	DET
ftr-422	1228	41	taxpayer	taxpayer	NOUN
ftr-422	1228	42	subsequently	subsequently	ADV
ftr-422	1228	43	sells	sell	VERB
ftr-422	1228	44	the	the	DET
ftr-422	1228	45	evidences	evidence	NOUN
ftr-422	1228	46	of	of	ADP
ftr-422	1228	47	indebtedness	indebtedness	NOUN
ftr-422	1228	48	so	so	ADV
ftr-422	1228	49	acquired	acquire	VERB
ftr-422	1228	50	.	.	PUNCT
ftr-422	1229	1	regs	regs	PROPN
ftr-422	1229	2	.	.	PUNCT
ftr-422	1230	1	§	§	PROPN
ftr-422	1230	2	1.475(c)-1(b	1.475(c)-1(b	PROPN
ftr-422	1230	3	)	)	PUNCT
ftr-422	1230	4	.	.	PUNCT
ftr-422	1231	1	in	in	ADP
ftr-422	1231	2	addition	addition	NOUN
ftr-422	1231	3	,	,	PUNCT
ftr-422	1231	4	a	a	DET
ftr-422	1231	5	taxpayer	taxpayer	NOUN
ftr-422	1231	6	that	that	PRON
ftr-422	1231	7	regularly	regularly	ADV
ftr-422	1231	8	purchases	purchase	VERB
ftr-422	1231	9	securities	security	NOUN
ftr-422	1231	10	from	from	ADP
ftr-422	1231	11	customers	customer	NOUN
ftr-422	1231	12	in	in	ADP
ftr-422	1231	13	the	the	DET
ftr-422	1231	14	ordinary	ordinary	ADJ
ftr-422	1231	15	course	course	NOUN
ftr-422	1231	16	of	of	ADP
ftr-422	1231	17	business	business	NOUN
ftr-422	1231	18	is	be	AUX
ftr-422	1231	19	not	not	PART
ftr-422	1231	20	a	a	DET
ftr-422	1231	21	dealer	dealer	NOUN
ftr-422	1231	22	in	in	ADP
ftr-422	1231	23	securities	security	NOUN
ftr-422	1231	24	under	under	ADP
ftr-422	1231	25	irc	irc	PROPN
ftr-422	1231	26	§	§	PROPN
ftr-422	1231	27	475	475	NUM
ftr-422	1231	28	unless	unless	SCONJ
ftr-422	1231	29	it	it	PRON
ftr-422	1231	30	sells	sell	VERB
ftr-422	1231	31	more	more	ADJ
ftr-422	1231	32	than	than	ADP
ftr-422	1231	33	a	a	DET
ftr-422	1231	34	“	"	PUNCT
ftr-422	1231	35	negligible	negligible	ADJ
ftr-422	1231	36	”	"	PUNCT
ftr-422	1231	37	portion	portion	NOUN
ftr-422	1231	38	of	of	ADP
ftr-422	1231	39	the	the	DET
ftr-422	1231	40	loans	loan	NOUN
ftr-422	1231	41	or	or	CCONJ
ftr-422	1231	42	securities	security	NOUN
ftr-422	1231	43	so	so	ADV
ftr-422	1231	44	acquired	acquire	VERB
ftr-422	1231	45	.	.	PUNCT
ftr-422	1232	1	regs	regs	PROPN
ftr-422	1232	2	.	.	PUNCT
ftr-422	1233	1	§	§	PROPN
ftr-422	1233	2	1.475(c)-1(c)(1)(i	1.475(c)-1(c)(1)(i	NUM
ftr-422	1233	3	)	)	PUNCT
ftr-422	1233	4	.	.	PUNCT
ftr-422	1234	1	a	a	DET
ftr-422	1234	2	negligible	negligible	ADJ
ftr-422	1234	3	amount	amount	NOUN
ftr-422	1234	4	of	of	ADP
ftr-422	1234	5	sales	sale	NOUN
ftr-422	1234	6	is	be	AUX
ftr-422	1234	7	either	either	ADV
ftr-422	1234	8	:	:	PUNCT
ftr-422	1234	9	(	(	PUNCT
ftr-422	1234	10	a	a	X
ftr-422	1234	11	)	)	PUNCT
ftr-422	1234	12	selling	sell	VERB
ftr-422	1234	13	all	all	PRON
ftr-422	1234	14	or	or	CCONJ
ftr-422	1234	15	part	part	NOUN
ftr-422	1234	16	of	of	ADP
ftr-422	1234	17	fewer	few	ADJ
ftr-422	1234	18	than	than	ADP
ftr-422	1234	19	sixty	sixty	NUM
ftr-422	1234	20	loans	loan	NOUN
ftr-422	1234	21	,	,	PUNCT
ftr-422	1234	22	or	or	CCONJ
ftr-422	1234	23	(	(	PUNCT
ftr-422	1234	24	b	b	NOUN
ftr-422	1234	25	)	)	PUNCT
ftr-422	1234	26	selling	sell	VERB
ftr-422	1234	27	all	all	PRON
ftr-422	1234	28	or	or	CCONJ
ftr-422	1234	29	part	part	NOUN
ftr-422	1234	30	of	of	ADP
ftr-422	1234	31	loans	loan	NOUN
ftr-422	1234	32	,	,	PUNCT
ftr-422	1234	33	the	the	DET
ftr-422	1234	34	total	total	ADJ
ftr-422	1234	35	adjusted	adjusted	ADJ
ftr-422	1234	36	basis	basis	NOUN
ftr-422	1234	37	of	of	ADP
ftr-422	1234	38	which	which	PRON
ftr-422	1234	39	is	be	AUX
ftr-422	1234	40	less	less	ADJ
ftr-422	1234	41	than	than	ADP
ftr-422	1234	42	5	5	NUM
ftr-422	1234	43	%	%	NOUN
ftr-422	1234	44	of	of	ADP
ftr-422	1234	45	the	the	DET
ftr-422	1234	46	total	total	ADJ
ftr-422	1234	47	basis	basis	NOUN
ftr-422	1234	48	of	of	ADP
ftr-422	1234	49	the	the	DET
ftr-422	1234	50	debt	debt	NOUN
ftr-422	1234	51	instruments	instrument	NOUN
ftr-422	1234	52	acquired	acquire	VERB
ftr-422	1234	53	in	in	ADP
ftr-422	1234	54	the	the	DET
ftr-422	1234	55	year	year	NOUN
ftr-422	1234	56	.	.	PUNCT
ftr-422	1235	1	regs	regs	PROPN
ftr-422	1235	2	.	.	PUNCT
ftr-422	1236	1	§	§	PROPN
ftr-422	1236	2	1.475(c)-1(c)(2	1.475(c)-1(c)(2	NUM
ftr-422	1236	3	)	)	PUNCT
ftr-422	1236	4	.	.	PUNCT
ftr-422	1237	1	these	these	DET
ftr-422	1237	2	exceptions	exception	NOUN
ftr-422	1237	3	can	can	AUX
ftr-422	1237	4	create	create	VERB
ftr-422	1237	5	a	a	DET
ftr-422	1237	6	book	book	NOUN
ftr-422	1237	7	-	-	PUNCT
ftr-422	1237	8	tax	tax	NOUN
ftr-422	1237	9	mismatch	mismatch	NOUN
ftr-422	1237	10	because	because	SCONJ
ftr-422	1237	11	holders	holder	NOUN
ftr-422	1237	12	of	of	ADP
ftr-422	1237	13	such	such	ADJ
ftr-422	1237	14	instruments	instrument	NOUN
ftr-422	1237	15	may	may	AUX
ftr-422	1237	16	be	be	AUX
ftr-422	1237	17	required	require	VERB
ftr-422	1237	18	to	to	PART
ftr-422	1237	19	mark	mark	VERB
ftr-422	1237	20	them	they	PRON
ftr-422	1237	21	to	to	ADP
ftr-422	1237	22	market	market	NOUN
ftr-422	1237	23	under	under	ADP
ftr-422	1237	24	fas	fas	NOUN
ftr-422	1237	25	115	115	NUM
ftr-422	1237	26	.	.	PUNCT
ftr-422	1238	1	2004	2004	NUM
ftr-422	1238	2	]	]	PUNCT
ftr-422	1238	3	book	book	NOUN
ftr-422	1238	4	tax	tax	NOUN
ftr-422	1238	5	conformity	conformity	NOUN
ftr-422	1238	6	for	for	ADP
ftr-422	1238	7	financial	financial	ADJ
ftr-422	1238	8	instruments	instrument	NOUN
ftr-422	1238	9	731	731	NUM
ftr-422	1238	10	or	or	CCONJ
ftr-422	1238	11	currency	currency	NOUN
ftr-422	1238	12	(	(	PUNCT
ftr-422	1238	13	excluding	exclude	VERB
ftr-422	1238	14	any	any	DET
ftr-422	1238	15	contract	contract	NOUN
ftr-422	1238	16	to	to	PART
ftr-422	1238	17	which	which	PRON
ftr-422	1238	18	section	section	NOUN
ftr-422	1238	19	1256(a	1256(a	NUM
ftr-422	1238	20	)	)	PUNCT
ftr-422	1238	21	applies	apply	VERB
ftr-422	1238	22	)	)	PUNCT
ftr-422	1238	23	;	;	PUNCT
ftr-422	1238	24	and	and	CCONJ
ftr-422	1238	25	(	(	PUNCT
ftr-422	1238	26	6	6	X
ftr-422	1238	27	)	)	PUNCT
ftr-422	1238	28	a	a	DET
ftr-422	1238	29	position	position	NOUN
ftr-422	1238	30	that	that	SCONJ
ftr-422	1238	31	(	(	PUNCT
ftr-422	1238	32	i	i	NOUN
ftr-422	1238	33	)	)	PUNCT
ftr-422	1238	34	is	be	AUX
ftr-422	1238	35	not	not	PART
ftr-422	1238	36	a	a	DET
ftr-422	1238	37	security	security	NOUN
ftr-422	1238	38	described	describe	VERB
ftr-422	1238	39	in	in	ADP
ftr-422	1238	40	(	(	PUNCT
ftr-422	1238	41	1	1	NUM
ftr-422	1238	42	)	)	PUNCT
ftr-422	1238	43	,	,	PUNCT
ftr-422	1238	44	(	(	PUNCT
ftr-422	1238	45	2	2	NUM
ftr-422	1238	46	)	)	PUNCT
ftr-422	1238	47	,	,	PUNCT
ftr-422	1238	48	(	(	PUNCT
ftr-422	1238	49	3	3	NUM
ftr-422	1238	50	)	)	PUNCT
ftr-422	1238	51	,	,	PUNCT
ftr-422	1238	52	(	(	PUNCT
ftr-422	1238	53	4	4	NUM
ftr-422	1238	54	)	)	PUNCT
ftr-422	1238	55	,	,	PUNCT
ftr-422	1238	56	or	or	CCONJ
ftr-422	1238	57	(	(	PUNCT
ftr-422	1238	58	5	5	NUM
ftr-422	1238	59	)	)	PUNCT
ftr-422	1238	60	,	,	PUNCT
ftr-422	1238	61	(	(	PUNCT
ftr-422	1238	62	ii	ii	NOUN
ftr-422	1238	63	)	)	PUNCT
ftr-422	1238	64	is	be	AUX
ftr-422	1238	65	a	a	DET
ftr-422	1238	66	hedge	hedge	NOUN
ftr-422	1238	67	with	with	ADP
ftr-422	1238	68	respect	respect	NOUN
ftr-422	1238	69	to	to	ADP
ftr-422	1238	70	such	such	DET
ftr-422	1238	71	a	a	DET
ftr-422	1238	72	security	security	NOUN
ftr-422	1238	73	,	,	PUNCT
ftr-422	1238	74	and	and	CCONJ
ftr-422	1238	75	(	(	PUNCT
ftr-422	1238	76	iii	iii	X
ftr-422	1238	77	)	)	PUNCT
ftr-422	1238	78	is	be	AUX
ftr-422	1238	79	clearly	clearly	ADV
ftr-422	1238	80	identified	identify	VERB
ftr-422	1238	81	in	in	ADP
ftr-422	1238	82	the	the	DET
ftr-422	1238	83	dealer	dealer	NOUN
ftr-422	1238	84	’s	’s	PART
ftr-422	1238	85	records	record	NOUN
ftr-422	1238	86	as	as	ADP
ftr-422	1238	87	being	be	AUX
ftr-422	1238	88	described	describe	VERB
ftr-422	1238	89	in	in	ADP
ftr-422	1238	90	this	this	DET
ftr-422	1238	91	subparagraph	subparagraph	NOUN
ftr-422	1238	92	before	before	ADP
ftr-422	1238	93	the	the	DET
ftr-422	1238	94	close	close	NOUN
ftr-422	1238	95	of	of	ADP
ftr-422	1238	96	the	the	DET
ftr-422	1238	97	day	day	NOUN
ftr-422	1238	98	on	on	ADP
ftr-422	1238	99	which	which	PRON
ftr-422	1238	100	it	it	PRON
ftr-422	1238	101	was	be	AUX
ftr-422	1238	102	acquired	acquire	VERB
ftr-422	1238	103	or	or	CCONJ
ftr-422	1238	104	entered	enter	VERB
ftr-422	1238	105	into	into	ADP
ftr-422	1238	106	(	(	PUNCT
ftr-422	1238	107	or	or	CCONJ
ftr-422	1238	108	such	such	ADJ
ftr-422	1238	109	other	other	ADJ
ftr-422	1238	110	time	time	NOUN
ftr-422	1238	111	as	as	SCONJ
ftr-422	1238	112	the	the	DET
ftr-422	1238	113	secretary	secretary	NOUN
ftr-422	1238	114	may	may	AUX
ftr-422	1238	115	by	by	ADP
ftr-422	1238	116	regulations	regulation	NOUN
ftr-422	1238	117	prescribe	prescribe	NOUN
ftr-422	1238	118	)	)	PUNCT
ftr-422	1238	119	.	.	PUNCT
ftr-422	1239	1	certain	certain	ADJ
ftr-422	1239	2	items	item	NOUN
ftr-422	1239	3	are	be	AUX
ftr-422	1239	4	excluded	exclude	VERB
ftr-422	1239	5	from	from	ADP
ftr-422	1239	6	the	the	DET
ftr-422	1239	7	definition	definition	NOUN
ftr-422	1239	8	of288	of288	VERB
ftr-422	1239	9	a	a	DET
ftr-422	1239	10	security	security	NOUN
ftr-422	1239	11	for	for	ADP
ftr-422	1239	12	purposes	purpose	NOUN
ftr-422	1239	13	of	of	ADP
ftr-422	1239	14	section	section	NOUN
ftr-422	1239	15	475	475	NUM
ftr-422	1239	16	.	.	PUNCT
ftr-422	1240	1	most	most	ADV
ftr-422	1240	2	notably	notably	ADV
ftr-422	1240	3	,	,	PUNCT
ftr-422	1240	4	the	the	DET
ftr-422	1240	5	term	term	NOUN
ftr-422	1240	6	security	security	NOUN
ftr-422	1240	7	does289	does289	PROPN
ftr-422	1240	8	not	not	PART
ftr-422	1240	9	include	include	VERB
ftr-422	1240	10	the	the	DET
ftr-422	1240	11	taxpayer	taxpayer	NOUN
ftr-422	1240	12	’s	’s	PART
ftr-422	1240	13	liabilities	liability	NOUN
ftr-422	1240	14	,	,	PUNCT
ftr-422	1240	15	the	the	DET
ftr-422	1240	16	taxpayer	taxpayer	NOUN
ftr-422	1240	17	’s	’s	PART
ftr-422	1240	18	stock	stock	NOUN
ftr-422	1240	19	and	and	CCONJ
ftr-422	1240	20	debt	debt	NOUN
ftr-422	1240	21	instruments	instrument	NOUN
ftr-422	1240	22	issued	issue	VERB
ftr-422	1240	23	by	by	ADP
ftr-422	1240	24	the	the	DET
ftr-422	1240	25	taxpayer	taxpayer	NOUN
ftr-422	1240	26	.	.	PUNCT
ftr-422	1241	1	a	a	DET
ftr-422	1241	2	trader	trader	NOUN
ftr-422	1241	3	in	in	ADP
ftr-422	1241	4	securities	security	NOUN
ftr-422	1241	5	or	or	CCONJ
ftr-422	1241	6	a	a	DET
ftr-422	1241	7	dealer	dealer	NOUN
ftr-422	1241	8	or	or	CCONJ
ftr-422	1241	9	a	a	DET
ftr-422	1241	10	trader	trader	NOUN
ftr-422	1241	11	in	in	ADP
ftr-422	1241	12	commodities	commodity	NOUN
ftr-422	1241	13	may	may	AUX
ftr-422	1241	14	elect	elect	VERB
ftr-422	1241	15	to	to	PART
ftr-422	1241	16	be	be	AUX
ftr-422	1241	17	governed	govern	VERB
ftr-422	1241	18	by	by	ADP
ftr-422	1241	19	section	section	NOUN
ftr-422	1241	20	475	475	NUM
ftr-422	1241	21	.	.	PUNCT
ftr-422	1242	1	if	if	SCONJ
ftr-422	1242	2	a	a	DET
ftr-422	1242	3	trader	trader	NOUN
ftr-422	1242	4	in	in	ADP
ftr-422	1242	5	securities	security	NOUN
ftr-422	1242	6	makes	make	VERB
ftr-422	1242	7	an	an	DET
ftr-422	1242	8	election290	election290	PROPN
ftr-422	1242	9	under	under	ADP
ftr-422	1242	10	section	section	NOUN
ftr-422	1242	11	475(f	475(f	PROPN
ftr-422	1242	12	)	)	PUNCT
ftr-422	1242	13	,	,	PUNCT
ftr-422	1242	14	it	it	PRON
ftr-422	1242	15	follows	follow	VERB
ftr-422	1242	16	most	most	ADJ
ftr-422	1242	17	of	of	ADP
ftr-422	1242	18	the	the	DET
ftr-422	1242	19	rules	rule	NOUN
ftr-422	1242	20	of	of	ADP
ftr-422	1242	21	section	section	NOUN
ftr-422	1242	22	475	475	NUM
ftr-422	1242	23	.	.	PUNCT
ftr-422	1243	1	the	the	DET
ftr-422	1243	2	rules	rule	NOUN
ftr-422	1243	3	of	of	ADP
ftr-422	1243	4	section	section	NOUN
ftr-422	1243	5	475	475	NUM
ftr-422	1243	6	apply	apply	VERB
ftr-422	1243	7	to	to	ADP
ftr-422	1243	8	commodities	commodity	NOUN
ftr-422	1243	9	held	hold	VERB
ftr-422	1243	10	by	by	ADP
ftr-422	1243	11	an	an	DET
ftr-422	1243	12	electing	elect	VERB
ftr-422	1243	13	commodities	commodity	NOUN
ftr-422	1243	14	dealer	dealer	NOUN
ftr-422	1243	15	in	in	ADP
ftr-422	1243	16	the	the	DET
ftr-422	1243	17	same	same	ADJ
ftr-422	1243	18	manner	manner	NOUN
ftr-422	1243	19	as	as	SCONJ
ftr-422	1243	20	they	they	PRON
ftr-422	1243	21	apply	apply	VERB
ftr-422	1243	22	to	to	ADP
ftr-422	1243	23	securities	security	NOUN
ftr-422	1243	24	held	hold	VERB
ftr-422	1243	25	by	by	ADP
ftr-422	1243	26	a	a	DET
ftr-422	1243	27	securities	security	NOUN
ftr-422	1243	28	dealer	dealer	NOUN
ftr-422	1243	29	.	.	PUNCT
ftr-422	1244	1	note	note	VERB
ftr-422	1244	2	that291	that291	PROPN
ftr-422	1244	3	the	the	DET
ftr-422	1244	4	application	application	NOUN
ftr-422	1244	5	of	of	ADP
ftr-422	1244	6	section	section	NOUN
ftr-422	1244	7	475	475	NUM
ftr-422	1244	8	to	to	ADP
ftr-422	1244	9	physical	physical	ADJ
ftr-422	1244	10	commodities	commodity	NOUN
ftr-422	1244	11	creates	create	VERB
ftr-422	1244	12	another	another	DET
ftr-422	1244	13	book	book	NOUN
ftr-422	1244	14	-	-	PUNCT
ftr-422	1244	15	tax	tax	NOUN
ftr-422	1244	16	difference	difference	NOUN
ftr-422	1244	17	,	,	PUNCT
ftr-422	1244	18	because	because	SCONJ
ftr-422	1244	19	commodities	commodity	NOUN
ftr-422	1244	20	are	be	AUX
ftr-422	1244	21	not	not	PART
ftr-422	1244	22	marked	mark	VERB
ftr-422	1244	23	-	-	PUNCT
ftr-422	1244	24	to	to	ADP
ftr-422	1244	25	-	-	PUNCT
ftr-422	1244	26	market	market	NOUN
ftr-422	1244	27	for	for	ADP
ftr-422	1244	28	gaap	gaap	NOUN
ftr-422	1244	29	purposes	purpose	NOUN
ftr-422	1244	30	.	.	PUNCT
ftr-422	1245	1	(	(	PUNCT
ftr-422	1245	2	iii	iii	X
ftr-422	1245	3	)	)	PUNCT
ftr-422	1245	4	fas	fas	NOUN
ftr-422	1245	5	115	115	NUM
ftr-422	1245	6	fas	fas	NOUN
ftr-422	1245	7	115	115	NUM
ftr-422	1245	8	sets	set	VERB
ftr-422	1245	9	forth	forth	ADP
ftr-422	1245	10	principles	principle	NOUN
ftr-422	1245	11	for	for	ADP
ftr-422	1245	12	(	(	PUNCT
ftr-422	1245	13	i	i	NOUN
ftr-422	1245	14	)	)	PUNCT
ftr-422	1245	15	nvestments	nvestment	NOUN
ftr-422	1245	16	in	in	ADP
ftr-422	1245	17	equity	equity	NOUN
ftr-422	1245	18	securities	security	NOUN
ftr-422	1245	19	that	that	PRON
ftr-422	1245	20	have	have	AUX
ftr-422	1245	21	readily	readily	ADV
ftr-422	1245	22	determinable	determinable	VERB
ftr-422	1245	23	fair	fair	ADJ
ftr-422	1245	24	values	value	NOUN
ftr-422	1245	25	(	(	PUNCT
ftr-422	1245	26	i.e.	i.e.	X
ftr-422	1245	27	,	,	PUNCT
ftr-422	1245	28	“	"	PUNCT
ftr-422	1245	29	marketable	marketable	ADJ
ftr-422	1245	30	securities	security	NOUN
ftr-422	1245	31	”	"	PUNCT
ftr-422	1245	32	)	)	PUNCT
ftr-422	1245	33	,	,	PUNCT
ftr-422	1245	34	and	and	CCONJ
ftr-422	1245	35	(	(	PUNCT
ftr-422	1245	36	ii	ii	NOUN
ftr-422	1245	37	)	)	PUNCT
ftr-422	1245	38	for	for	ADP
ftr-422	1245	39	all	all	DET
ftr-422	1245	40	investments	investment	NOUN
ftr-422	1245	41	in	in	ADP
ftr-422	1245	42	debt	debt	NOUN
ftr-422	1245	43	securities	security	NOUN
ftr-422	1245	44	.	.	PUNCT
ftr-422	1246	1	these	these	DET
ftr-422	1246	2	investments	investment	NOUN
ftr-422	1246	3	are	be	AUX
ftr-422	1246	4	to	to	PART
ftr-422	1246	5	be	be	AUX
ftr-422	1246	6	classified	classify	VERB
ftr-422	1246	7	in292	in292	NUM
ftr-422	1246	8	three	three	NUM
ftr-422	1246	9	categories	category	NOUN
ftr-422	1246	10	and	and	CCONJ
ftr-422	1246	11	accounted	account	VERB
ftr-422	1246	12	for	for	ADP
ftr-422	1246	13	as	as	SCONJ
ftr-422	1246	14	follows	follow	VERB
ftr-422	1246	15	:	:	PUNCT
ftr-422	1246	16	288	288	NUM
ftr-422	1246	17	.	.	PUNCT
ftr-422	1247	1	irc	irc	PROPN
ftr-422	1247	2	§	§	PROPN
ftr-422	1247	3	475(c)(2	475(c)(2	PROPN
ftr-422	1247	4	)	)	PUNCT
ftr-422	1247	5	.	.	PUNCT
ftr-422	1248	1	289	289	NUM
ftr-422	1248	2	.	.	PUNCT
ftr-422	1249	1	those	those	DET
ftr-422	1249	2	items	item	NOUN
ftr-422	1249	3	include	include	VERB
ftr-422	1249	4	:	:	PUNCT
ftr-422	1249	5	(	(	PUNCT
ftr-422	1249	6	1	1	X
ftr-422	1249	7	)	)	PUNCT
ftr-422	1249	8	a	a	DET
ftr-422	1249	9	security	security	NOUN
ftr-422	1249	10	if	if	SCONJ
ftr-422	1249	11	§	§	PROPN
ftr-422	1249	12	1032	1032	NUM
ftr-422	1249	13	prevents	prevent	VERB
ftr-422	1249	14	the	the	DET
ftr-422	1249	15	taxpayer	taxpayer	NOUN
ftr-422	1249	16	from	from	ADP
ftr-422	1249	17	recognizing	recognize	VERB
ftr-422	1249	18	gain	gain	NOUN
ftr-422	1249	19	or	or	CCONJ
ftr-422	1249	20	loss	loss	NOUN
ftr-422	1249	21	with	with	ADP
ftr-422	1249	22	respect	respect	NOUN
ftr-422	1249	23	to	to	ADP
ftr-422	1249	24	that	that	DET
ftr-422	1249	25	security	security	NOUN
ftr-422	1249	26	(	(	PUNCT
ftr-422	1249	27	includes	include	VERB
ftr-422	1249	28	stock	stock	NOUN
ftr-422	1249	29	of	of	ADP
ftr-422	1249	30	the	the	DET
ftr-422	1249	31	taxpayer	taxpayer	NOUN
ftr-422	1249	32	and	and	CCONJ
ftr-422	1249	33	any	any	DET
ftr-422	1249	34	options	option	NOUN
ftr-422	1249	35	on	on	ADP
ftr-422	1249	36	the	the	DET
ftr-422	1249	37	stock	stock	NOUN
ftr-422	1249	38	e.g.	e.g.	NOUN
ftr-422	1249	39	,	,	PUNCT
ftr-422	1249	40	a	a	DET
ftr-422	1249	41	mutual	mutual	ADJ
ftr-422	1249	42	fund	fund	NOUN
ftr-422	1249	43	would	would	AUX
ftr-422	1249	44	not	not	PART
ftr-422	1249	45	be	be	AUX
ftr-422	1249	46	treated	treat	VERB
ftr-422	1249	47	as	as	ADP
ftr-422	1249	48	a	a	DET
ftr-422	1249	49	dealer	dealer	NOUN
ftr-422	1249	50	in	in	ADP
ftr-422	1249	51	securities	security	NOUN
ftr-422	1249	52	because	because	SCONJ
ftr-422	1249	53	it	it	PRON
ftr-422	1249	54	sells	sell	VERB
ftr-422	1249	55	and	and	CCONJ
ftr-422	1249	56	redeems	redeem	VERB
ftr-422	1249	57	its	its	PRON
ftr-422	1249	58	own	own	ADJ
ftr-422	1249	59	shares	share	NOUN
ftr-422	1249	60	)	)	PUNCT
ftr-422	1249	61	;	;	PUNCT
ftr-422	1249	62	(	(	PUNCT
ftr-422	1249	63	2	2	X
ftr-422	1249	64	)	)	PUNCT
ftr-422	1249	65	liabilities	liability	NOUN
ftr-422	1249	66	of	of	ADP
ftr-422	1249	67	the	the	DET
ftr-422	1249	68	taxpayer	taxpayer	NOUN
ftr-422	1249	69	;	;	PUNCT
ftr-422	1249	70	(	(	PUNCT
ftr-422	1249	71	3	3	X
ftr-422	1249	72	)	)	PUNCT
ftr-422	1249	73	a	a	DET
ftr-422	1249	74	remic	remic	ADJ
ftr-422	1249	75	residual	residual	ADJ
ftr-422	1249	76	interest	interest	NOUN
ftr-422	1249	77	acquired	acquire	VERB
ftr-422	1249	78	on	on	ADP
ftr-422	1249	79	or	or	CCONJ
ftr-422	1249	80	after	after	ADP
ftr-422	1249	81	january	january	PROPN
ftr-422	1249	82	4	4	NUM
ftr-422	1249	83	,	,	PUNCT
ftr-422	1249	84	1995	1995	NUM
ftr-422	1249	85	,	,	PUNCT
ftr-422	1249	86	and	and	CCONJ
ftr-422	1249	87	negative	negative	ADJ
ftr-422	1249	88	value	value	NOUN
ftr-422	1249	89	remic	remic	NOUN
ftr-422	1249	90	residuals	residual	NOUN
ftr-422	1249	91	acquired	acquire	VERB
ftr-422	1249	92	before	before	ADP
ftr-422	1249	93	january	january	PROPN
ftr-422	1249	94	4	4	NUM
ftr-422	1249	95	,	,	PUNCT
ftr-422	1249	96	1995	1995	NUM
ftr-422	1249	97	;	;	PUNCT
ftr-422	1249	98	(	(	PUNCT
ftr-422	1249	99	4	4	X
ftr-422	1249	100	)	)	PUNCT
ftr-422	1249	101	synthetic	synthetic	ADJ
ftr-422	1249	102	debt	debt	NOUN
ftr-422	1249	103	that	that	PRON
ftr-422	1249	104	is	be	AUX
ftr-422	1249	105	treated	treat	VERB
ftr-422	1249	106	as	as	ADP
ftr-422	1249	107	integrated	integrate	VERB
ftr-422	1249	108	debt	debt	NOUN
ftr-422	1249	109	under	under	ADP
ftr-422	1249	110	regs	reg	NOUN
ftr-422	1249	111	.	.	PUNCT
ftr-422	1250	1	§	§	PROPN
ftr-422	1250	2	1.1275	1.1275	NUM
ftr-422	1250	3	-	-	SYM
ftr-422	1250	4	6	6	NUM
ftr-422	1250	5	;	;	PUNCT
ftr-422	1250	6	and	and	CCONJ
ftr-422	1250	7	(	(	PUNCT
ftr-422	1250	8	5	5	X
ftr-422	1250	9	)	)	PUNCT
ftr-422	1250	10	non	non	ADJ
ftr-422	1250	11	-	-	ADJ
ftr-422	1250	12	financial	financial	ADJ
ftr-422	1250	13	customer	customer	NOUN
ftr-422	1250	14	paper	paper	NOUN
ftr-422	1250	15	as	as	SCONJ
ftr-422	1250	16	defined	define	VERB
ftr-422	1250	17	in	in	ADP
ftr-422	1250	18	irc	irc	PROPN
ftr-422	1250	19	§	§	PROPN
ftr-422	1250	20	475(c)(4	475(c)(4	PROPN
ftr-422	1250	21	)	)	PUNCT
ftr-422	1250	22	.	.	PUNCT
ftr-422	1251	1	regs	regs	PROPN
ftr-422	1251	2	.	.	PUNCT
ftr-422	1252	1	§	§	PROPN
ftr-422	1252	2	1.475(c)-2	1.475(c)-2	PROPN
ftr-422	1252	3	.	.	PUNCT
ftr-422	1253	1	290	290	NUM
ftr-422	1253	2	.	.	PUNCT
ftr-422	1254	1	irc	irc	PROPN
ftr-422	1254	2	§	§	PROPN
ftr-422	1254	3	§	§	PROPN
ftr-422	1254	4	475(e	475(e	NOUN
ftr-422	1254	5	)	)	PUNCT
ftr-422	1254	6	and	and	CCONJ
ftr-422	1254	7	475(f	475(f	PROPN
ftr-422	1254	8	)	)	PUNCT
ftr-422	1254	9	.	.	PUNCT
ftr-422	1255	1	291	291	NUM
ftr-422	1255	2	.	.	PUNCT
ftr-422	1255	3	irc	irc	PROPN
ftr-422	1255	4	§	§	PROPN
ftr-422	1255	5	475(e)(1	475(e)(1	PROPN
ftr-422	1255	6	)	)	PUNCT
ftr-422	1255	7	.	.	PUNCT
ftr-422	1256	1	a	a	DET
ftr-422	1256	2	commodity	commodity	NOUN
ftr-422	1256	3	is	be	AUX
ftr-422	1256	4	:	:	PUNCT
ftr-422	1256	5	(	(	PUNCT
ftr-422	1256	6	a	a	X
ftr-422	1256	7	)	)	PUNCT
ftr-422	1256	8	a	a	DET
ftr-422	1256	9	commodity	commodity	NOUN
ftr-422	1256	10	which	which	PRON
ftr-422	1256	11	is	be	AUX
ftr-422	1256	12	actively	actively	ADV
ftr-422	1256	13	traded	trade	VERB
ftr-422	1256	14	;	;	PUNCT
ftr-422	1256	15	(	(	PUNCT
ftr-422	1256	16	b	b	X
ftr-422	1256	17	)	)	PUNCT
ftr-422	1256	18	a	a	DET
ftr-422	1256	19	notional	notional	ADJ
ftr-422	1256	20	principal	principal	ADJ
ftr-422	1256	21	contract	contract	NOUN
ftr-422	1256	22	with	with	ADP
ftr-422	1256	23	respect	respect	NOUN
ftr-422	1256	24	to	to	ADP
ftr-422	1256	25	a	a	DET
ftr-422	1256	26	commodity	commodity	NOUN
ftr-422	1256	27	described	describe	VERB
ftr-422	1256	28	in	in	ADP
ftr-422	1256	29	(	(	PUNCT
ftr-422	1256	30	a	a	X
ftr-422	1256	31	)	)	PUNCT
ftr-422	1256	32	;	;	PUNCT
ftr-422	1256	33	(	(	PUNCT
ftr-422	1256	34	c	c	X
ftr-422	1256	35	)	)	PUNCT
ftr-422	1256	36	an	an	DET
ftr-422	1256	37	evidence	evidence	NOUN
ftr-422	1256	38	of	of	ADP
ftr-422	1256	39	an	an	DET
ftr-422	1256	40	interest	interest	NOUN
ftr-422	1256	41	in	in	ADP
ftr-422	1256	42	a	a	DET
ftr-422	1256	43	derivative	derivative	NOUN
ftr-422	1256	44	in	in	ADP
ftr-422	1256	45	a	a	DET
ftr-422	1256	46	commodity	commodity	NOUN
ftr-422	1256	47	such	such	ADJ
ftr-422	1256	48	as	as	ADP
ftr-422	1256	49	an	an	DET
ftr-422	1256	50	option	option	NOUN
ftr-422	1256	51	,	,	PUNCT
ftr-422	1256	52	forward	forward	ADJ
ftr-422	1256	53	contract	contract	NOUN
ftr-422	1256	54	,	,	PUNCT
ftr-422	1256	55	futures	future	NOUN
ftr-422	1256	56	contract	contract	NOUN
ftr-422	1256	57	,	,	PUNCT
ftr-422	1256	58	short	short	ADJ
ftr-422	1256	59	position	position	NOUN
ftr-422	1256	60	,	,	PUNCT
ftr-422	1256	61	or	or	CCONJ
ftr-422	1256	62	similar	similar	ADJ
ftr-422	1256	63	instrument	instrument	NOUN
ftr-422	1256	64	in	in	ADP
ftr-422	1256	65	a	a	DET
ftr-422	1256	66	commodity	commodity	NOUN
ftr-422	1256	67	;	;	PUNCT
ftr-422	1256	68	and	and	CCONJ
ftr-422	1256	69	(	(	PUNCT
ftr-422	1256	70	d	d	X
ftr-422	1256	71	)	)	PUNCT
ftr-422	1256	72	any	any	DET
ftr-422	1256	73	position	position	NOUN
ftr-422	1256	74	which	which	PRON
ftr-422	1256	75	is	be	AUX
ftr-422	1256	76	not	not	PART
ftr-422	1256	77	a	a	DET
ftr-422	1256	78	commodity	commodity	NOUN
ftr-422	1256	79	described	describe	VERB
ftr-422	1256	80	in	in	ADP
ftr-422	1256	81	subparagraph	subparagraph	NOUN
ftr-422	1256	82	(	(	PUNCT
ftr-422	1256	83	a	a	X
ftr-422	1256	84	)	)	PUNCT
ftr-422	1256	85	,	,	PUNCT
ftr-422	1256	86	(	(	PUNCT
ftr-422	1256	87	b	b	NOUN
ftr-422	1256	88	)	)	PUNCT
ftr-422	1256	89	,	,	PUNCT
ftr-422	1256	90	or	or	CCONJ
ftr-422	1256	91	(	(	PUNCT
ftr-422	1256	92	c	c	NOUN
ftr-422	1256	93	)	)	PUNCT
ftr-422	1256	94	,	,	PUNCT
ftr-422	1256	95	but	but	CCONJ
ftr-422	1256	96	is	be	AUX
ftr-422	1256	97	a	a	DET
ftr-422	1256	98	hedge	hedge	NOUN
ftr-422	1256	99	of	of	ADP
ftr-422	1256	100	such	such	ADJ
ftr-422	1256	101	commodity	commodity	NOUN
ftr-422	1256	102	.	.	PUNCT
ftr-422	1257	1	irc	irc	PROPN
ftr-422	1257	2	§	§	PROPN
ftr-422	1257	3	475(e)(2	475(e)(2	PROPN
ftr-422	1257	4	)	)	PUNCT
ftr-422	1257	5	.	.	PUNCT
ftr-422	1258	1	292	292	NUM
ftr-422	1258	2	.	.	X
ftr-422	1259	1	non	non	ADJ
ftr-422	1259	2	-	-	ADJ
ftr-422	1259	3	marketable	marketable	ADJ
ftr-422	1259	4	equity	equity	NOUN
ftr-422	1259	5	securities	security	NOUN
ftr-422	1259	6	are	be	AUX
ftr-422	1259	7	subject	subject	ADJ
ftr-422	1259	8	to	to	ADP
ftr-422	1259	9	the	the	DET
ftr-422	1259	10	cost	cost	NOUN
ftr-422	1259	11	method	method	NOUN
ftr-422	1259	12	under	under	ADP
ftr-422	1259	13	apb	apb	PROPN
ftr-422	1259	14	opinion	opinion	NOUN
ftr-422	1259	15	18	18	NUM
ftr-422	1259	16	,	,	PUNCT
ftr-422	1259	17	¶	¶	NOUN
ftr-422	1259	18	6a	6a	NOUN
ftr-422	1259	19	.	.	PUNCT
ftr-422	1260	1	732	732	NUM
ftr-422	1260	2	florida	florida	PROPN
ftr-422	1260	3	tax	tax	NOUN
ftr-422	1260	4	review	review	NOUN
ftr-422	1260	5	[	[	X
ftr-422	1260	6	vol.6:7	vol.6:7	ADP
ftr-422	1260	7	trading	trading	NOUN
ftr-422	1260	8	securities	security	NOUN
ftr-422	1260	9	:	:	PUNCT
ftr-422	1260	10	debt	debt	NOUN
ftr-422	1260	11	and	and	CCONJ
ftr-422	1260	12	marketable	marketable	ADJ
ftr-422	1260	13	equity	equity	NOUN
ftr-422	1260	14	securities	security	NOUN
ftr-422	1260	15	that	that	PRON
ftr-422	1260	16	are	be	AUX
ftr-422	1260	17	bought	buy	VERB
ftr-422	1260	18	and	and	CCONJ
ftr-422	1260	19	held	hold	VERB
ftr-422	1260	20	principally	principally	ADV
ftr-422	1260	21	for	for	ADP
ftr-422	1260	22	the	the	DET
ftr-422	1260	23	purpose	purpose	NOUN
ftr-422	1260	24	of	of	ADP
ftr-422	1260	25	selling	sell	VERB
ftr-422	1260	26	them	they	PRON
ftr-422	1260	27	in	in	ADP
ftr-422	1260	28	the	the	DET
ftr-422	1260	29	near	near	ADJ
ftr-422	1260	30	term.293	term.293	NOUN
ftr-422	1260	31	for	for	ADP
ftr-422	1260	32	this	this	DET
ftr-422	1260	33	purpose	purpose	NOUN
ftr-422	1260	34	,	,	PUNCT
ftr-422	1260	35	“	"	PUNCT
ftr-422	1260	36	trading	trading	NOUN
ftr-422	1260	37	”	"	PUNCT
ftr-422	1260	38	means	mean	VERB
ftr-422	1260	39	:	:	PUNCT
ftr-422	1260	40	(	(	PUNCT
ftr-422	1260	41	i	i	NOUN
ftr-422	1260	42	)	)	PUNCT
ftr-422	1260	43	frequent	frequent	ADJ
ftr-422	1260	44	and	and	CCONJ
ftr-422	1260	45	active	active	ADJ
ftr-422	1260	46	buying	buying	NOUN
ftr-422	1260	47	and	and	CCONJ
ftr-422	1260	48	selling	selling	NOUN
ftr-422	1260	49	;	;	PUNCT
ftr-422	1260	50	(	(	PUNCT
ftr-422	1260	51	ii	ii	NOUN
ftr-422	1260	52	)	)	PUNCT
ftr-422	1260	53	used	use	VERB
ftr-422	1260	54	to	to	PART
ftr-422	1260	55	generate	generate	VERB
ftr-422	1260	56	profits	profit	NOUN
ftr-422	1260	57	;	;	PUNCT
ftr-422	1260	58	(	(	PUNCT
ftr-422	1260	59	iii	iii	NOUN
ftr-422	1260	60	)	)	PUNCT
ftr-422	1260	61	from	from	ADP
ftr-422	1260	62	short	short	ADJ
ftr-422	1260	63	-	-	PUNCT
ftr-422	1260	64	term	term	NOUN
ftr-422	1260	65	differences	difference	NOUN
ftr-422	1260	66	in	in	ADP
ftr-422	1260	67	prices.294	prices.294	NOUN
ftr-422	1260	68	trading	trading	NOUN
ftr-422	1260	69	securities	security	NOUN
ftr-422	1260	70	are	be	AUX
ftr-422	1260	71	reported	report	VERB
ftr-422	1260	72	at	at	ADP
ftr-422	1260	73	fair	fair	ADJ
ftr-422	1260	74	value	value	NOUN
ftr-422	1260	75	,	,	PUNCT
ftr-422	1260	76	with	with	ADP
ftr-422	1260	77	unrealized	unrealized	ADJ
ftr-422	1260	78	gains	gain	NOUN
ftr-422	1260	79	and	and	CCONJ
ftr-422	1260	80	losses	loss	NOUN
ftr-422	1260	81	included	include	VERB
ftr-422	1260	82	in	in	ADP
ftr-422	1260	83	net	net	ADJ
ftr-422	1260	84	income	income	NOUN
ftr-422	1260	85	.	.	PUNCT
ftr-422	1261	1	an	an	DET
ftr-422	1261	2	unrealized	unrealized	ADJ
ftr-422	1261	3	holding	hold	VERB
ftr-422	1261	4	gain	gain	NOUN
ftr-422	1261	5	or	or	CCONJ
ftr-422	1261	6	loss	loss	NOUN
ftr-422	1261	7	constitutes	constitute	VERB
ftr-422	1261	8	the	the	DET
ftr-422	1261	9	net295	net295	PROPN
ftr-422	1261	10	change	change	NOUN
ftr-422	1261	11	in	in	ADP
ftr-422	1261	12	the	the	DET
ftr-422	1261	13	fair	fair	ADJ
ftr-422	1261	14	value	value	NOUN
ftr-422	1261	15	of	of	ADP
ftr-422	1261	16	a	a	DET
ftr-422	1261	17	security	security	NOUN
ftr-422	1261	18	from	from	ADP
ftr-422	1261	19	one	one	NUM
ftr-422	1261	20	period	period	NOUN
ftr-422	1261	21	to	to	ADP
ftr-422	1261	22	another	another	PRON
ftr-422	1261	23	,	,	PUNCT
ftr-422	1261	24	exclusive	exclusive	ADJ
ftr-422	1261	25	of	of	ADP
ftr-422	1261	26	dividends	dividend	NOUN
ftr-422	1261	27	or	or	CCONJ
ftr-422	1261	28	interest	interest	NOUN
ftr-422	1261	29	revenue	revenue	NOUN
ftr-422	1261	30	recognized	recognize	VERB
ftr-422	1261	31	but	but	CCONJ
ftr-422	1261	32	not	not	PART
ftr-422	1261	33	received	receive	VERB
ftr-422	1261	34	.	.	PUNCT
ftr-422	1262	1	held	hold	VERB
ftr-422	1262	2	-	-	PUNCT
ftr-422	1262	3	to	to	ADP
ftr-422	1262	4	-	-	PUNCT
ftr-422	1262	5	maturity	maturity	NOUN
ftr-422	1262	6	:	:	PUNCT
ftr-422	1262	7	debt	debt	NOUN
ftr-422	1262	8	securities	security	NOUN
ftr-422	1262	9	that	that	PRON
ftr-422	1262	10	the	the	DET
ftr-422	1262	11	investor	investor	NOUN
ftr-422	1262	12	has	have	VERB
ftr-422	1262	13	the	the	DET
ftr-422	1262	14	positive	positive	ADJ
ftr-422	1262	15	intent	intent	NOUN
ftr-422	1262	16	and	and	CCONJ
ftr-422	1262	17	ability	ability	NOUN
ftr-422	1262	18	to	to	PART
ftr-422	1262	19	hold	hold	VERB
ftr-422	1262	20	to	to	ADP
ftr-422	1262	21	maturity	maturity	NOUN
ftr-422	1262	22	are	be	AUX
ftr-422	1262	23	reported	report	VERB
ftr-422	1262	24	at	at	ADP
ftr-422	1262	25	amortized	amortize	VERB
ftr-422	1262	26	cost	cost	NOUN
ftr-422	1262	27	and	and	CCONJ
ftr-422	1262	28	not	not	PART
ftr-422	1262	29	fair	fair	ADJ
ftr-422	1262	30	value	value	NOUN
ftr-422	1262	31	.	.	PUNCT
ftr-422	1263	1	a	a	DET
ftr-422	1263	2	security	security	NOUN
ftr-422	1263	3	is	be	AUX
ftr-422	1263	4	classified	classify	VERB
ftr-422	1263	5	as	as	ADP
ftr-422	1263	6	held	hold	VERB
ftr-422	1263	7	-	-	PUNCT
ftr-422	1263	8	to	to	ADP
ftr-422	1263	9	-	-	PUNCT
ftr-422	1263	10	maturity	maturity	NOUN
ftr-422	1263	11	if	if	SCONJ
ftr-422	1263	12	the	the	DET
ftr-422	1263	13	reporting	reporting	NOUN
ftr-422	1263	14	entity	entity	NOUN
ftr-422	1263	15	has296	has296	NOUN
ftr-422	1263	16	both	both	PRON
ftr-422	1263	17	(	(	PUNCT
ftr-422	1263	18	i	i	NOUN
ftr-422	1263	19	)	)	PUNCT
ftr-422	1263	20	the	the	DET
ftr-422	1263	21	intent	intent	NOUN
ftr-422	1263	22	and	and	CCONJ
ftr-422	1263	23	(	(	PUNCT
ftr-422	1263	24	ii	ii	NOUN
ftr-422	1263	25	)	)	PUNCT
ftr-422	1263	26	the	the	DET
ftr-422	1263	27	ability	ability	NOUN
ftr-422	1263	28	,	,	PUNCT
ftr-422	1263	29	to	to	PART
ftr-422	1263	30	hold	hold	VERB
ftr-422	1263	31	the	the	DET
ftr-422	1263	32	security	security	NOUN
ftr-422	1263	33	to	to	ADP
ftr-422	1263	34	maturity	maturity	NOUN
ftr-422	1263	35	.	.	PUNCT
ftr-422	1264	1	an297	an297	DET
ftr-422	1264	2	entity	entity	NOUN
ftr-422	1264	3	should	should	AUX
ftr-422	1264	4	not	not	PART
ftr-422	1264	5	classify	classify	VERB
ftr-422	1264	6	a	a	DET
ftr-422	1264	7	security	security	NOUN
ftr-422	1264	8	as	as	ADP
ftr-422	1264	9	held	hold	VERB
ftr-422	1264	10	-	-	PUNCT
ftr-422	1264	11	to	to	ADP
ftr-422	1264	12	-	-	PUNCT
ftr-422	1264	13	maturity	maturity	NOUN
ftr-422	1264	14	if	if	SCONJ
ftr-422	1264	15	it	it	PRON
ftr-422	1264	16	intends	intend	VERB
ftr-422	1264	17	to	to	PART
ftr-422	1264	18	hold	hold	VERB
ftr-422	1264	19	the	the	DET
ftr-422	1264	20	security	security	NOUN
ftr-422	1264	21	for	for	ADP
ftr-422	1264	22	an	an	DET
ftr-422	1264	23	indefinite	indefinite	ADJ
ftr-422	1264	24	period	period	NOUN
ftr-422	1264	25	.	.	PUNCT
ftr-422	1265	1	as	as	SCONJ
ftr-422	1265	2	commentators	commentator	NOUN
ftr-422	1265	3	indicate	indicate	VERB
ftr-422	1265	4	,	,	PUNCT
ftr-422	1265	5	by	by	ADP
ftr-422	1265	6	definition	definition	NOUN
ftr-422	1265	7	,	,	PUNCT
ftr-422	1265	8	equity	equity	NOUN
ftr-422	1265	9	securities	security	NOUN
ftr-422	1265	10	have	have	VERB
ftr-422	1265	11	no	no	DET
ftr-422	1265	12	maturity	maturity	NOUN
ftr-422	1265	13	date	date	NOUN
ftr-422	1265	14	and	and	CCONJ
ftr-422	1265	15	can	can	AUX
ftr-422	1265	16	not	not	PART
ftr-422	1265	17	be	be	AUX
ftr-422	1265	18	treated	treat	VERB
ftr-422	1265	19	as	as	ADP
ftr-422	1265	20	held	hold	VERB
ftr-422	1265	21	-	-	PUNCT
ftr-422	1265	22	to	to	ADP
ftr-422	1265	23	-	-	PUNCT
ftr-422	1265	24	maturity.298	maturity.298	NOUN
ftr-422	1265	25	available	available	ADJ
ftr-422	1265	26	for	for	ADP
ftr-422	1265	27	sale	sale	NOUN
ftr-422	1265	28	:	:	PUNCT
ftr-422	1265	29	debt	debt	NOUN
ftr-422	1265	30	and	and	CCONJ
ftr-422	1265	31	equity	equity	NOUN
ftr-422	1265	32	securities	security	NOUN
ftr-422	1265	33	not	not	PART
ftr-422	1265	34	classified	classify	VERB
ftr-422	1265	35	as	as	ADP
ftr-422	1265	36	either	either	CCONJ
ftr-422	1265	37	held	hold	VERB
ftr-422	1265	38	-	-	PUNCT
ftr-422	1265	39	to	to	ADP
ftr-422	1265	40	-	-	PUNCT
ftr-422	1265	41	maturity	maturity	NOUN
ftr-422	1265	42	or	or	CCONJ
ftr-422	1265	43	trading	trading	NOUN
ftr-422	1265	44	securities	security	NOUN
ftr-422	1265	45	are	be	AUX
ftr-422	1265	46	also	also	ADV
ftr-422	1265	47	reported	report	VERB
ftr-422	1265	48	at	at	ADP
ftr-422	1265	49	fair	fair	ADJ
ftr-422	1265	50	value	value	NOUN
ftr-422	1265	51	,	,	PUNCT
ftr-422	1265	52	with	with	ADP
ftr-422	1265	53	unrealized	unrealized	ADJ
ftr-422	1265	54	gains	gain	NOUN
ftr-422	1265	55	and	and	CCONJ
ftr-422	1265	56	losses	loss	NOUN
ftr-422	1265	57	related	relate	VERB
ftr-422	1265	58	to	to	ADP
ftr-422	1265	59	changes	change	NOUN
ftr-422	1265	60	in	in	ADP
ftr-422	1265	61	the	the	DET
ftr-422	1265	62	fair	fair	ADJ
ftr-422	1265	63	value	value	NOUN
ftr-422	1265	64	of	of	ADP
ftr-422	1265	65	the	the	DET
ftr-422	1265	66	instruments	instrument	NOUN
ftr-422	1265	67	reported	report	VERB
ftr-422	1265	68	as	as	ADP
ftr-422	1265	69	“	"	PUNCT
ftr-422	1265	70	other	other	ADJ
ftr-422	1265	71	comprehensive	comprehensive	ADJ
ftr-422	1265	72	income	income	NOUN
ftr-422	1265	73	”	"	PUNCT
ftr-422	1265	74	and	and	CCONJ
ftr-422	1265	75	as	as	ADP
ftr-422	1265	76	a	a	DET
ftr-422	1265	77	separate299	separate299	PROPN
ftr-422	1265	78	component	component	NOUN
ftr-422	1265	79	of	of	ADP
ftr-422	1265	80	shareholders	shareholder	NOUN
ftr-422	1265	81	’	'	PUNCT
ftr-422	1265	82	equity	equity	NOUN
ftr-422	1265	83	.	.	PUNCT
ftr-422	1266	1	thus	thus	ADV
ftr-422	1266	2	,	,	PUNCT
ftr-422	1266	3	changes	change	NOUN
ftr-422	1266	4	in	in	ADP
ftr-422	1266	5	the	the	DET
ftr-422	1266	6	security	security	NOUN
ftr-422	1266	7	’s	’s	PART
ftr-422	1266	8	fair	fair	ADJ
ftr-422	1266	9	value300	value300	PROPN
ftr-422	1266	10	are	be	AUX
ftr-422	1266	11	not	not	PART
ftr-422	1266	12	reported	report	VERB
ftr-422	1266	13	as	as	ADP
ftr-422	1266	14	part	part	NOUN
ftr-422	1266	15	of	of	ADP
ftr-422	1266	16	the	the	DET
ftr-422	1266	17	entity	entity	NOUN
ftr-422	1266	18	’s	’s	PART
ftr-422	1266	19	net	net	ADJ
ftr-422	1266	20	income	income	NOUN
ftr-422	1266	21	until	until	SCONJ
ftr-422	1266	22	the	the	DET
ftr-422	1266	23	security	security	NOUN
ftr-422	1266	24	is	be	AUX
ftr-422	1266	25	disposed	dispose	VERB
ftr-422	1266	26	of	of	ADP
ftr-422	1266	27	.	.	PUNCT
ftr-422	1266	28	table	table	NOUN
ftr-422	1266	29	iv	iv	NUM
ftr-422	1266	30	summarizes	summarize	NOUN
ftr-422	1266	31	the	the	DET
ftr-422	1266	32	basic	basic	ADJ
ftr-422	1266	33	accounting	accounting	NOUN
ftr-422	1266	34	principles	principle	NOUN
ftr-422	1266	35	pertaining	pertain	VERB
ftr-422	1266	36	to	to	ADP
ftr-422	1266	37	investment	investment	NOUN
ftr-422	1266	38	in	in	ADP
ftr-422	1266	39	non	non	ADJ
ftr-422	1266	40	-	-	ADJ
ftr-422	1266	41	derivative	derivative	ADJ
ftr-422	1266	42	securities:301	securities:301	PROPN
ftr-422	1266	43	293	293	NUM
ftr-422	1266	44	.	.	PUNCT
ftr-422	1267	1	accounting	account	VERB
ftr-422	1267	2	for	for	ADP
ftr-422	1267	3	certain	certain	ADJ
ftr-422	1267	4	investments	investment	NOUN
ftr-422	1267	5	in	in	ADP
ftr-422	1267	6	debt	debt	NOUN
ftr-422	1267	7	and	and	CCONJ
ftr-422	1267	8	equity	equity	NOUN
ftr-422	1267	9	securities	security	NOUN
ftr-422	1267	10	,	,	PUNCT
ftr-422	1267	11	statement	statement	NOUN
ftr-422	1267	12	of	of	ADP
ftr-422	1267	13	financial	financial	ADJ
ftr-422	1267	14	accounting	accounting	NOUN
ftr-422	1267	15	standards	standard	NOUN
ftr-422	1267	16	no	no	INTJ
ftr-422	1267	17	.	.	NOUN
ftr-422	1267	18	115	115	NUM
ftr-422	1267	19	,	,	PUNCT
ftr-422	1267	20	¶	¶	PROPN
ftr-422	1267	21	12a	12a	NOUN
ftr-422	1267	22	(	(	PUNCT
ftr-422	1267	23	financial	financial	ADJ
ftr-422	1267	24	accounting	accounting	NOUN
ftr-422	1267	25	standards	standard	NOUN
ftr-422	1267	26	bd	bd	PROPN
ftr-422	1267	27	.	.	PROPN
ftr-422	1267	28	1993	1993	NUM
ftr-422	1267	29	)	)	PUNCT
ftr-422	1267	30	.	.	PUNCT
ftr-422	1268	1	294	294	NUM
ftr-422	1268	2	.	.	PUNCT
ftr-422	1269	1	i	i	PRON
ftr-422	1269	2	d.	d.	PROPN
ftr-422	1269	3	295	295	NUM
ftr-422	1269	4	.	.	PUNCT
ftr-422	1270	1	i	i	PRON
ftr-422	1270	2	d.	d.	PROPN
ftr-422	1270	3	¶	¶	PROPN
ftr-422	1270	4	13	13	NUM
ftr-422	1270	5	.	.	PUNCT
ftr-422	1271	1	296	296	NUM
ftr-422	1271	2	.	.	PUNCT
ftr-422	1272	1	i	i	PRON
ftr-422	1272	2	d.	d.	PROPN
ftr-422	1272	3	¶	¶	PROPN
ftr-422	1272	4	7	7	NUM
ftr-422	1272	5	.	.	PROPN
ftr-422	1272	6	297	297	NUM
ftr-422	1272	7	.	.	PUNCT
ftr-422	1273	1	i	i	PRON
ftr-422	1273	2	d.	d.	PROPN
ftr-422	1273	3	298	298	NUM
ftr-422	1273	4	.	.	PUNCT
ftr-422	1274	1	kieso	kieso	PROPN
ftr-422	1274	2	et	et	PROPN
ftr-422	1274	3	.	.	PUNCT
ftr-422	1275	1	al	al	PROPN
ftr-422	1275	2	,	,	PUNCT
ftr-422	1275	3	supra	supra	PROPN
ftr-422	1275	4	note	note	NOUN
ftr-422	1275	5	39	39	NUM
ftr-422	1275	6	,	,	PUNCT
ftr-422	1275	7	at	at	ADP
ftr-422	1275	8	920	920	NUM
ftr-422	1275	9	.	.	PUNCT
ftr-422	1275	10	299	299	NUM
ftr-422	1275	11	.	.	PUNCT
ftr-422	1276	1	“	"	PUNCT
ftr-422	1276	2	comprehensive	comprehensive	ADJ
ftr-422	1276	3	income	income	NOUN
ftr-422	1276	4	”	"	PUNCT
ftr-422	1276	5	includes	include	VERB
ftr-422	1276	6	all	all	DET
ftr-422	1276	7	changes	change	NOUN
ftr-422	1276	8	in	in	ADP
ftr-422	1276	9	equity	equity	NOUN
ftr-422	1276	10	during	during	ADP
ftr-422	1276	11	a	a	DET
ftr-422	1276	12	reporting	reporting	NOUN
ftr-422	1276	13	period	period	NOUN
ftr-422	1276	14	except	except	SCONJ
ftr-422	1276	15	those	those	PRON
ftr-422	1276	16	resulting	result	VERB
ftr-422	1276	17	from	from	ADP
ftr-422	1276	18	investment	investment	NOUN
ftr-422	1276	19	by	by	ADP
ftr-422	1276	20	owners	owner	NOUN
ftr-422	1276	21	and	and	CCONJ
ftr-422	1276	22	distributions	distribution	NOUN
ftr-422	1276	23	by	by	ADP
ftr-422	1276	24	owners	owner	NOUN
ftr-422	1276	25	.	.	PUNCT
ftr-422	1277	1	thus	thus	ADV
ftr-422	1277	2	,	,	PUNCT
ftr-422	1277	3	it	it	PRON
ftr-422	1277	4	includes	include	VERB
ftr-422	1277	5	all	all	DET
ftr-422	1277	6	the	the	DET
ftr-422	1277	7	elements	element	NOUN
ftr-422	1277	8	reported	report	VERB
ftr-422	1277	9	in	in	ADP
ftr-422	1277	10	net	net	ADJ
ftr-422	1277	11	income	income	NOUN
ftr-422	1277	12	and	and	CCONJ
ftr-422	1277	13	gains	gain	NOUN
ftr-422	1277	14	and	and	CCONJ
ftr-422	1277	15	losses	loss	NOUN
ftr-422	1277	16	that	that	PRON
ftr-422	1277	17	bypass	bypass	VERB
ftr-422	1277	18	net	net	ADJ
ftr-422	1277	19	income	income	NOUN
ftr-422	1277	20	but	but	CCONJ
ftr-422	1277	21	affect	affect	VERB
ftr-422	1277	22	shareholders	shareholder	NOUN
ftr-422	1277	23	’	'	PUNCT
ftr-422	1277	24	equity	equity	NOUN
ftr-422	1277	25	.	.	PUNCT
ftr-422	1278	1	the	the	DET
ftr-422	1278	2	items	item	NOUN
ftr-422	1278	3	that	that	PRON
ftr-422	1278	4	bypass	bypass	VERB
ftr-422	1278	5	net	net	ADJ
ftr-422	1278	6	income	income	NOUN
ftr-422	1278	7	constitute	constitute	VERB
ftr-422	1278	8	“	"	PUNCT
ftr-422	1278	9	other	other	ADJ
ftr-422	1278	10	comprehensive	comprehensive	ADJ
ftr-422	1278	11	income	income	NOUN
ftr-422	1278	12	.	.	PUNCT
ftr-422	1278	13	”	"	PUNCT
ftr-422	1279	1	reporting	report	VERB
ftr-422	1279	2	comprehensive	comprehensive	ADJ
ftr-422	1279	3	income	income	NOUN
ftr-422	1279	4	statement	statement	NOUN
ftr-422	1279	5	of	of	ADP
ftr-422	1279	6	financial	financial	ADJ
ftr-422	1279	7	accounting	accounting	NOUN
ftr-422	1279	8	standards	standard	NOUN
ftr-422	1280	1	no	no	DET
ftr-422	1280	2	.	.	NOUN
ftr-422	1280	3	130	130	NUM
ftr-422	1280	4	(	(	PUNCT
ftr-422	1280	5	financial	financial	ADJ
ftr-422	1280	6	accounting	accounting	NOUN
ftr-422	1280	7	standards	standard	NOUN
ftr-422	1280	8	bd	bd	PROPN
ftr-422	1280	9	.	.	PROPN
ftr-422	1280	10	1997	1997	NUM
ftr-422	1280	11	)	)	PUNCT
ftr-422	1280	12	.	.	PUNCT
ftr-422	1281	1	300	300	NUM
ftr-422	1281	2	.	.	PUNCT
ftr-422	1281	3	accounting	account	VERB
ftr-422	1281	4	for	for	ADP
ftr-422	1281	5	certain	certain	ADJ
ftr-422	1281	6	investments	investment	NOUN
ftr-422	1281	7	in	in	ADP
ftr-422	1281	8	debt	debt	NOUN
ftr-422	1281	9	and	and	CCONJ
ftr-422	1281	10	equity	equity	NOUN
ftr-422	1281	11	securities	security	NOUN
ftr-422	1281	12	,	,	PUNCT
ftr-422	1281	13	statement	statement	NOUN
ftr-422	1281	14	of	of	ADP
ftr-422	1281	15	financial	financial	ADJ
ftr-422	1281	16	accounting	accounting	NOUN
ftr-422	1281	17	standards	standard	NOUN
ftr-422	1281	18	bd	bd	PROPN
ftr-422	1281	19	.	.	PUNCT
ftr-422	1282	1	no	no	INTJ
ftr-422	1282	2	.	.	NOUN
ftr-422	1282	3	115	115	NUM
ftr-422	1282	4	)	)	PUNCT
ftr-422	1282	5	¶¶	¶¶	PROPN
ftr-422	1282	6	12b	12b	NOUN
ftr-422	1282	7	and	and	CCONJ
ftr-422	1282	8	13	13	NUM
ftr-422	1282	9	.	.	X
ftr-422	1282	10	301	301	NUM
ftr-422	1282	11	.	.	PUNCT
ftr-422	1283	1	see	see	AUX
ftr-422	1283	2	generally	generally	ADV
ftr-422	1283	3	kieso	kieso	VERB
ftr-422	1283	4	et	et	NOUN
ftr-422	1283	5	.	.	PUNCT
ftr-422	1284	1	al	al	PROPN
ftr-422	1284	2	.	.	PROPN
ftr-422	1284	3	,	,	PUNCT
ftr-422	1284	4	supra	supra	PROPN
ftr-422	1284	5	note	note	VERB
ftr-422	1284	6	39	39	NUM
ftr-422	1284	7	at	at	ADP
ftr-422	1284	8	859	859	NUM
ftr-422	1284	9	.	.	PUNCT
ftr-422	1284	10	2004	2004	NUM
ftr-422	1284	11	]	]	PUNCT
ftr-422	1284	12	book	book	NOUN
ftr-422	1284	13	tax	tax	NOUN
ftr-422	1284	14	conformity	conformity	NOUN
ftr-422	1284	15	for	for	ADP
ftr-422	1284	16	financial	financial	ADJ
ftr-422	1284	17	instruments	instrument	NOUN
ftr-422	1284	18	733	733	NUM
ftr-422	1284	19	table	table	NOUN
ftr-422	1284	20	iv	iv	NUM
ftr-422	1284	21	category	category	NOUN
ftr-422	1284	22	valuation	valuation	NOUN
ftr-422	1284	23	unrealized	unrealize	VERB
ftr-422	1284	24	holding	hold	VERB
ftr-422	1284	25	gains	gain	NOUN
ftr-422	1284	26	and	and	CCONJ
ftr-422	1284	27	losses	loss	NOUN
ftr-422	1284	28	other	other	ADJ
ftr-422	1284	29	income	income	NOUN
ftr-422	1284	30	effects	effect	NOUN
ftr-422	1284	31	nonmarketable	nonmarketable	ADJ
ftr-422	1284	32	equity	equity	NOUN
ftr-422	1284	33	securities	security	NOUN
ftr-422	1284	34	amortized	amortize	VERB
ftr-422	1284	35	cost	cost	NOUN
ftr-422	1284	36	not	not	PART
ftr-422	1284	37	recognized	recognize	VERB
ftr-422	1284	38	dividend	dividend	NOUN
ftr-422	1284	39	when	when	SCONJ
ftr-422	1284	40	declared	declare	VERB
ftr-422	1284	41	.	.	PUNCT
ftr-422	1285	1	gain	gain	NOUN
ftr-422	1285	2	/	/	SYM
ftr-422	1285	3	loss	loss	NOUN
ftr-422	1285	4	when	when	SCONJ
ftr-422	1285	5	security	security	NOUN
ftr-422	1285	6	is	be	AUX
ftr-422	1285	7	sold	sell	VERB
ftr-422	1285	8	held	held	ADJ
ftr-422	1285	9	-	-	PUNCT
ftr-422	1285	10	tomaturity	tomaturity	NOUN
ftr-422	1285	11	(	(	PUNCT
ftr-422	1285	12	only	only	ADJ
ftr-422	1285	13	debt	debt	NOUN
ftr-422	1285	14	)	)	PUNCT
ftr-422	1285	15	securities	security	NOUN
ftr-422	1285	16	investment	investment	NOUN
ftr-422	1285	17	shown	show	VERB
ftr-422	1285	18	at	at	ADP
ftr-422	1285	19	amortized	amortized	ADJ
ftr-422	1285	20	cost	cost	NOUN
ftr-422	1285	21	not	not	PART
ftr-422	1285	22	recognized	recognize	VERB
ftr-422	1285	23	interest	interest	NOUN
ftr-422	1285	24	when	when	SCONJ
ftr-422	1285	25	earned	earn	VERB
ftr-422	1285	26	.	.	PUNCT
ftr-422	1286	1	gain	gain	NOUN
ftr-422	1286	2	/	/	SYM
ftr-422	1286	3	loss	loss	NOUN
ftr-422	1286	4	when	when	SCONJ
ftr-422	1286	5	security	security	NOUN
ftr-422	1286	6	is	be	AUX
ftr-422	1286	7	sold	sell	VERB
ftr-422	1286	8	trading	trading	NOUN
ftr-422	1286	9	(	(	PUNCT
ftr-422	1286	10	debt	debt	NOUN
ftr-422	1286	11	and	and	CCONJ
ftr-422	1286	12	equity	equity	NOUN
ftr-422	1286	13	)	)	PUNCT
ftr-422	1286	14	securities	security	NOUN
ftr-422	1286	15	investment	investment	NOUN
ftr-422	1286	16	shown	show	VERB
ftr-422	1286	17	at	at	ADP
ftr-422	1286	18	fair	fair	ADJ
ftr-422	1286	19	value	value	NOUN
ftr-422	1286	20	recognized	recognize	VERB
ftr-422	1286	21	in	in	ADP
ftr-422	1286	22	net	net	ADJ
ftr-422	1286	23	income	income	NOUN
ftr-422	1286	24	interest	interest	NOUN
ftr-422	1286	25	when	when	SCONJ
ftr-422	1286	26	earned	earn	VERB
ftr-422	1286	27	.	.	PUNCT
ftr-422	1287	1	dividend	dividend	NOUN
ftr-422	1287	2	when	when	SCONJ
ftr-422	1287	3	declared	declare	VERB
ftr-422	1287	4	available	available	ADJ
ftr-422	1287	5	-	-	PUNCT
ftr-422	1287	6	forsale	forsale	ADJ
ftr-422	1287	7	(	(	PUNCT
ftr-422	1287	8	debt	debt	NOUN
ftr-422	1287	9	and	and	CCONJ
ftr-422	1287	10	equity	equity	NOUN
ftr-422	1287	11	)	)	PUNCT
ftr-422	1287	12	securities	security	NOUN
ftr-422	1287	13	investment	investment	NOUN
ftr-422	1287	14	shown	show	VERB
ftr-422	1287	15	at	at	ADP
ftr-422	1287	16	fair	fair	ADJ
ftr-422	1287	17	value	value	NOUN
ftr-422	1287	18	recognized	recognize	VERB
ftr-422	1287	19	as	as	ADP
ftr-422	1287	20	“	"	PUNCT
ftr-422	1287	21	other	other	ADJ
ftr-422	1287	22	comprehensive	comprehensive	ADJ
ftr-422	1287	23	income	income	NOUN
ftr-422	1287	24	”	"	PUNCT
ftr-422	1287	25	and	and	CCONJ
ftr-422	1287	26	as	as	ADP
ftr-422	1287	27	separate	separate	ADJ
ftr-422	1287	28	component	component	NOUN
ftr-422	1287	29	of	of	ADP
ftr-422	1287	30	equity	equity	NOUN
ftr-422	1287	31	.	.	PUNCT
ftr-422	1288	1	interest	interest	NOUN
ftr-422	1288	2	when	when	SCONJ
ftr-422	1288	3	earned	earn	VERB
ftr-422	1288	4	.	.	PUNCT
ftr-422	1289	1	dividend	dividend	NOUN
ftr-422	1289	2	when	when	SCONJ
ftr-422	1289	3	declared	declare	VERB
ftr-422	1289	4	equity	equity	NOUN
ftr-422	1289	5	securities	security	NOUN
ftr-422	1289	6	(	(	PUNCT
ftr-422	1289	7	holding	hold	VERB
ftr-422	1289	8	more	more	ADJ
ftr-422	1289	9	than	than	ADP
ftr-422	1289	10	20	20	NUM
ftr-422	1289	11	%	%	NOUN
ftr-422	1289	12	)	)	PUNCT
ftr-422	1289	13	investment	investment	NOUN
ftr-422	1289	14	shown	show	VERB
ftr-422	1289	15	at	at	ADP
ftr-422	1289	16	amortized	amortize	VERB
ftr-422	1289	17	cost	cost	NOUN
ftr-422	1289	18	,	,	PUNCT
ftr-422	1289	19	and	and	CCONJ
ftr-422	1289	20	adjusted	adjust	VERB
ftr-422	1289	21	by	by	ADP
ftr-422	1289	22	proportionate	proportionate	ADJ
ftr-422	1289	23	share	share	NOUN
ftr-422	1289	24	of	of	ADP
ftr-422	1289	25	investee	investee	NOUN
ftr-422	1289	26	’s	’s	PART
ftr-422	1289	27	net	net	ADJ
ftr-422	1289	28	income	income	NOUN
ftr-422	1289	29	and	and	CCONJ
ftr-422	1289	30	reduced	reduce	VERB
ftr-422	1289	31	by	by	ADP
ftr-422	1289	32	dividend	dividend	NOUN
ftr-422	1289	33	received	receive	VERB
ftr-422	1289	34	not	not	PART
ftr-422	1289	35	recognized	recognize	VERB
ftr-422	1289	36	dividend	dividend	NOUN
ftr-422	1289	37	is	be	AUX
ftr-422	1289	38	recognized	recognize	VERB
ftr-422	1289	39	to	to	ADP
ftr-422	1289	40	the	the	DET
ftr-422	1289	41	extent	extent	NOUN
ftr-422	1289	42	of	of	ADP
ftr-422	1289	43	the	the	DET
ftr-422	1289	44	investee	investee	NOUN
ftr-422	1289	45	’s	’s	PART
ftr-422	1289	46	earnings	earning	NOUN
ftr-422	1289	47	or	or	CCONJ
ftr-422	1289	48	losses	loss	NOUN
ftr-422	1289	49	reported	report	VERB
ftr-422	1289	50	subsequent	subsequent	ADJ
ftr-422	1289	51	to	to	ADP
ftr-422	1289	52	the	the	DET
ftr-422	1289	53	date	date	NOUN
ftr-422	1289	54	of	of	ADP
ftr-422	1289	55	investment	investment	NOUN
ftr-422	1289	56	.	.	PUNCT
ftr-422	1290	1	gain	gain	NOUN
ftr-422	1290	2	/	/	SYM
ftr-422	1290	3	loss	loss	NOUN
ftr-422	1290	4	when	when	SCONJ
ftr-422	1290	5	security	security	NOUN
ftr-422	1290	6	is	be	AUX
ftr-422	1290	7	sold	sell	VERB
ftr-422	1290	8	transfers	transfer	NOUN
ftr-422	1290	9	between	between	ADP
ftr-422	1290	10	any	any	PRON
ftr-422	1290	11	of	of	ADP
ftr-422	1290	12	the	the	DET
ftr-422	1290	13	categories	category	NOUN
ftr-422	1290	14	are	be	AUX
ftr-422	1290	15	accounted	account	VERB
ftr-422	1290	16	for	for	ADP
ftr-422	1290	17	at	at	ADP
ftr-422	1290	18	fair	fair	ADJ
ftr-422	1290	19	value	value	NOUN
ftr-422	1290	20	.	.	PUNCT
ftr-422	1291	1	for	for	ADP
ftr-422	1291	2	example	example	NOUN
ftr-422	1291	3	,	,	PUNCT
ftr-422	1291	4	when	when	SCONJ
ftr-422	1291	5	available	available	ADJ
ftr-422	1291	6	-	-	PUNCT
ftr-422	1291	7	for	for	ADP
ftr-422	1291	8	-	-	PUNCT
ftr-422	1291	9	sale	sale	NOUN
ftr-422	1291	10	securities	security	NOUN
ftr-422	1291	11	become	become	VERB
ftr-422	1291	12	held	held	ADJ
ftr-422	1291	13	-	-	PUNCT
ftr-422	1291	14	to	to	ADP
ftr-422	1291	15	-	-	PUNCT
ftr-422	1291	16	maturity	maturity	NOUN
ftr-422	1291	17	,	,	PUNCT
ftr-422	1291	18	the	the	DET
ftr-422	1291	19	investment	investment	NOUN
ftr-422	1291	20	is	be	AUX
ftr-422	1291	21	recorded	record	VERB
ftr-422	1291	22	at	at	ADP
ftr-422	1291	23	the	the	DET
ftr-422	1291	24	day	day	NOUN
ftr-422	1291	25	of	of	ADP
ftr-422	1291	26	transfer	transfer	NOUN
ftr-422	1291	27	at	at	ADP
ftr-422	1291	28	fair	fair	ADJ
ftr-422	1291	29	value	value	NOUN
ftr-422	1291	30	.	.	PUNCT
ftr-422	1292	1	this	this	DET
ftr-422	1292	2	rule	rule	NOUN
ftr-422	1292	3	ensures	ensure	VERB
ftr-422	1292	4	that	that	SCONJ
ftr-422	1292	5	a	a	DET
ftr-422	1292	6	reporting	reporting	NOUN
ftr-422	1292	7	entity	entity	NOUN
ftr-422	1292	8	can	can	AUX
ftr-422	1292	9	not	not	PART
ftr-422	1292	10	escape	escape	VERB
ftr-422	1292	11	fair	fair	ADJ
ftr-422	1292	12	value	value	NOUN
ftr-422	1292	13	recognition	recognition	NOUN
ftr-422	1292	14	by	by	ADP
ftr-422	1292	15	transferring	transfer	VERB
ftr-422	1292	16	investment	investment	NOUN
ftr-422	1292	17	to	to	ADP
ftr-422	1292	18	the	the	DET
ftr-422	1292	19	held	hold	VERB
ftr-422	1292	20	-	-	PUNCT
ftr-422	1292	21	to	to	ADP
ftr-422	1292	22	-	-	PUNCT
ftr-422	1292	23	maturity	maturity	NOUN
ftr-422	1292	24	group.302	group.302	NOUN
ftr-422	1292	25	to	to	PART
ftr-422	1292	26	conclude	conclude	VERB
ftr-422	1292	27	,	,	PUNCT
ftr-422	1292	28	under	under	ADP
ftr-422	1292	29	fas	fas	NOUN
ftr-422	1292	30	115	115	NUM
ftr-422	1292	31	,	,	PUNCT
ftr-422	1292	32	any	any	DET
ftr-422	1292	33	security	security	NOUN
ftr-422	1292	34	that	that	PRON
ftr-422	1292	35	is	be	AUX
ftr-422	1292	36	not	not	PART
ftr-422	1292	37	held	hold	VERB
ftr-422	1292	38	-	-	PUNCT
ftr-422	1292	39	to	to	ADP
ftr-422	1292	40	-	-	PUNCT
ftr-422	1292	41	maturity	maturity	NOUN
ftr-422	1292	42	is	be	AUX
ftr-422	1292	43	marked	mark	VERB
ftr-422	1292	44	-	-	PUNCT
ftr-422	1292	45	to	to	ADP
ftr-422	1292	46	-	-	PUNCT
ftr-422	1292	47	market	market	NOUN
ftr-422	1292	48	.	.	PUNCT
ftr-422	1293	1	thus	thus	ADV
ftr-422	1293	2	,	,	PUNCT
ftr-422	1293	3	the	the	DET
ftr-422	1293	4	standard	standard	NOUN
ftr-422	1293	5	for	for	ADP
ftr-422	1293	6	determining	determine	VERB
ftr-422	1293	7	which	which	PRON
ftr-422	1293	8	securities	security	NOUN
ftr-422	1293	9	must	must	AUX
ftr-422	1293	10	be	be	AUX
ftr-422	1293	11	marked	mark	VERB
ftr-422	1293	12	-	-	PUNCT
ftr-422	1293	13	to	to	ADP
ftr-422	1293	14	-	-	PUNCT
ftr-422	1293	15	market	market	NOUN
ftr-422	1293	16	may	may	AUX
ftr-422	1293	17	not	not	PART
ftr-422	1293	18	conform	conform	VERB
ftr-422	1293	19	to	to	ADP
ftr-422	1293	20	the	the	DET
ftr-422	1293	21	section	section	NOUN
ftr-422	1293	22	475	475	NUM
ftr-422	1293	23	standard	standard	NOUN
ftr-422	1293	24	.	.	PUNCT
ftr-422	1294	1	in	in	ADP
ftr-422	1294	2	my	my	PRON
ftr-422	1294	3	view	view	NOUN
ftr-422	1294	4	,	,	PUNCT
ftr-422	1294	5	the	the	DET
ftr-422	1294	6	purpose	purpose	NOUN
ftr-422	1294	7	of	of	ADP
ftr-422	1294	8	section	section	NOUN
ftr-422	1294	9	475	475	NUM
ftr-422	1294	10	,	,	PUNCT
ftr-422	1294	11	particularly	particularly	ADV
ftr-422	1294	12	after	after	ADP
ftr-422	1294	13	the	the	DET
ftr-422	1294	14	enactment	enactment	NOUN
ftr-422	1294	15	of	of	ADP
ftr-422	1294	16	section	section	NOUN
ftr-422	1294	17	475(f	475(f	PROPN
ftr-422	1294	18	)	)	PUNCT
ftr-422	1294	19	302	302	NUM
ftr-422	1294	20	.	.	PUNCT
ftr-422	1295	1	i	i	PRON
ftr-422	1295	2	d.	d.	PROPN
ftr-422	1295	3	at	at	ADP
ftr-422	1295	4	857	857	NUM
ftr-422	1295	5	.	.	PUNCT
ftr-422	1296	1	734	734	NUM
ftr-422	1296	2	florida	florida	PROPN
ftr-422	1296	3	tax	tax	NOUN
ftr-422	1296	4	review	review	NOUN
ftr-422	1296	5	[	[	X
ftr-422	1296	6	vol.6:7	vol.6:7	NOUN
ftr-422	1296	7	(	(	PUNCT
ftr-422	1296	8	the	the	DET
ftr-422	1296	9	trader	trader	NOUN
ftr-422	1296	10	election	election	NOUN
ftr-422	1296	11	)	)	PUNCT
ftr-422	1296	12	,	,	PUNCT
ftr-422	1296	13	is	be	AUX
ftr-422	1296	14	to	to	PART
ftr-422	1296	15	apply	apply	VERB
ftr-422	1296	16	a	a	DET
ftr-422	1296	17	mark	mark	NOUN
ftr-422	1296	18	-	-	PUNCT
ftr-422	1296	19	to	to	ADP
ftr-422	1296	20	-	-	PUNCT
ftr-422	1296	21	market	market	NOUN
ftr-422	1296	22	treatment	treatment	NOUN
ftr-422	1296	23	to	to	ADP
ftr-422	1296	24	all	all	DET
ftr-422	1296	25	securities	security	NOUN
ftr-422	1296	26	except	except	SCONJ
ftr-422	1296	27	for	for	ADP
ftr-422	1296	28	the	the	DET
ftr-422	1296	29	ones	one	NOUN
ftr-422	1296	30	held	hold	VERB
ftr-422	1296	31	for	for	ADP
ftr-422	1296	32	investment	investment	NOUN
ftr-422	1296	33	.	.	PUNCT
ftr-422	1297	1	in	in	ADP
ftr-422	1297	2	general	general	ADJ
ftr-422	1297	3	,	,	PUNCT
ftr-422	1297	4	this	this	PRON
ftr-422	1297	5	is	be	AUX
ftr-422	1297	6	also	also	ADV
ftr-422	1297	7	the	the	DET
ftr-422	1297	8	purpose	purpose	NOUN
ftr-422	1297	9	of	of	ADP
ftr-422	1297	10	fas	fas	PROPN
ftr-422	1297	11	115	115	NUM
ftr-422	1297	12	.	.	PUNCT
ftr-422	1298	1	the	the	DET
ftr-422	1298	2	best	good	ADJ
ftr-422	1298	3	way	way	NOUN
ftr-422	1298	4	to	to	PART
ftr-422	1298	5	achieve	achieve	VERB
ftr-422	1298	6	conformity	conformity	NOUN
ftr-422	1298	7	on	on	ADP
ftr-422	1298	8	that	that	DET
ftr-422	1298	9	issue	issue	NOUN
ftr-422	1298	10	is	be	AUX
ftr-422	1298	11	to	to	PART
ftr-422	1298	12	follow	follow	VERB
ftr-422	1298	13	a	a	DET
ftr-422	1298	14	purposive	purposive	ADJ
ftr-422	1298	15	approach	approach	NOUN
ftr-422	1298	16	.	.	PUNCT
ftr-422	1299	1	accordingly	accordingly	ADV
ftr-422	1299	2	,	,	PUNCT
ftr-422	1299	3	section	section	NOUN
ftr-422	1299	4	475	475	NUM
ftr-422	1299	5	should	should	AUX
ftr-422	1299	6	be	be	AUX
ftr-422	1299	7	revised	revise	VERB
ftr-422	1299	8	to	to	PART
ftr-422	1299	9	change	change	VERB
ftr-422	1299	10	the303	the303	ADP
ftr-422	1299	11	focus	focus	NOUN
ftr-422	1299	12	from	from	ADP
ftr-422	1299	13	the	the	DET
ftr-422	1299	14	taxpayer	taxpayer	NOUN
ftr-422	1299	15	to	to	ADP
ftr-422	1299	16	the	the	DET
ftr-422	1299	17	purpose	purpose	NOUN
ftr-422	1299	18	of	of	ADP
ftr-422	1299	19	holding	hold	VERB
ftr-422	1299	20	the	the	DET
ftr-422	1299	21	instrument	instrument	NOUN
ftr-422	1299	22	.	.	PUNCT
ftr-422	1300	1	put	put	VERB
ftr-422	1300	2	broadly,304	broadly,304	PROPN
ftr-422	1300	3	an	an	DET
ftr-422	1300	4	instrument	instrument	NOUN
ftr-422	1300	5	that	that	PRON
ftr-422	1300	6	is	be	AUX
ftr-422	1300	7	held	hold	VERB
ftr-422	1300	8	for	for	ADP
ftr-422	1300	9	investment	investment	NOUN
ftr-422	1300	10	will	will	AUX
ftr-422	1300	11	be	be	AUX
ftr-422	1300	12	subject	subject	ADJ
ftr-422	1300	13	to	to	ADP
ftr-422	1300	14	the	the	DET
ftr-422	1300	15	cash	cash	NOUN
ftr-422	1300	16	or	or	CCONJ
ftr-422	1300	17	accrual	accrual	ADJ
ftr-422	1300	18	method	method	NOUN
ftr-422	1300	19	,	,	PUNCT
ftr-422	1300	20	while	while	SCONJ
ftr-422	1300	21	all	all	DET
ftr-422	1300	22	other	other	ADJ
ftr-422	1300	23	types	type	NOUN
ftr-422	1300	24	of	of	ADP
ftr-422	1300	25	investments	investment	NOUN
ftr-422	1300	26	will	will	AUX
ftr-422	1300	27	be	be	AUX
ftr-422	1300	28	marked	mark	VERB
ftr-422	1300	29	-	-	PUNCT
ftr-422	1300	30	to	to	ADP
ftr-422	1300	31	-	-	PUNCT
ftr-422	1300	32	market	market	NOUN
ftr-422	1300	33	.	.	PUNCT
ftr-422	1301	1	it	it	PRON
ftr-422	1301	2	is305	is305	ADV
ftr-422	1301	3	necessary	necessary	ADJ
ftr-422	1301	4	,	,	PUNCT
ftr-422	1301	5	therefore	therefore	ADV
ftr-422	1301	6	,	,	PUNCT
ftr-422	1301	7	to	to	PART
ftr-422	1301	8	set	set	VERB
ftr-422	1301	9	forth	forth	ADP
ftr-422	1301	10	a	a	DET
ftr-422	1301	11	clear	clear	ADJ
ftr-422	1301	12	and	and	CCONJ
ftr-422	1301	13	consistent	consistent	ADJ
ftr-422	1301	14	definition	definition	NOUN
ftr-422	1301	15	for	for	ADP
ftr-422	1301	16	the	the	DET
ftr-422	1301	17	term	term	NOUN
ftr-422	1301	18	“	"	PUNCT
ftr-422	1301	19	held	hold	VERB
ftr-422	1301	20	-	-	PUNCT
ftr-422	1301	21	for	for	ADP
ftr-422	1301	22	-	-	PUNCT
ftr-422	1301	23	investment	investment	NOUN
ftr-422	1301	24	,	,	PUNCT
ftr-422	1301	25	”	"	PUNCT
ftr-422	1301	26	because	because	SCONJ
ftr-422	1301	27	,	,	PUNCT
ftr-422	1301	28	as	as	ADP
ftr-422	1301	29	of	of	ADP
ftr-422	1301	30	today	today	NOUN
ftr-422	1301	31	,	,	PUNCT
ftr-422	1301	32	this	this	DET
ftr-422	1301	33	standard	standard	NOUN
ftr-422	1301	34	is	be	AUX
ftr-422	1301	35	not	not	PART
ftr-422	1301	36	entirely	entirely	ADV
ftr-422	1301	37	similar	similar	ADJ
ftr-422	1301	38	to	to	ADP
ftr-422	1301	39	the	the	DET
ftr-422	1301	40	held	hold	VERB
ftr-422	1301	41	-	-	PUNCT
ftr-422	1301	42	to	to	ADP
ftr-422	1301	43	-	-	PUNCT
ftr-422	1301	44	maturity	maturity	NOUN
ftr-422	1301	45	standards	standard	NOUN
ftr-422	1301	46	under	under	ADP
ftr-422	1301	47	fas	fas	NOUN
ftr-422	1301	48	115	115	NUM
ftr-422	1301	49	.	.	PUNCT
ftr-422	1302	1	to	to	PART
ftr-422	1302	2	conform	conform	VERB
ftr-422	1302	3	these	these	DET
ftr-422	1302	4	two306	two306	NOUN
ftr-422	1302	5	standards	standard	NOUN
ftr-422	1302	6	,	,	PUNCT
ftr-422	1302	7	it	it	PRON
ftr-422	1302	8	may	may	AUX
ftr-422	1302	9	be	be	AUX
ftr-422	1302	10	assumed	assume	VERB
ftr-422	1302	11	that	that	SCONJ
ftr-422	1302	12	an	an	DET
ftr-422	1302	13	investor	investor	NOUN
ftr-422	1302	14	in	in	ADP
ftr-422	1302	15	securities	security	NOUN
ftr-422	1302	16	must	must	AUX
ftr-422	1302	17	have	have	VERB
ftr-422	1302	18	the	the	DET
ftr-422	1302	19	positive	positive	ADJ
ftr-422	1302	20	intent	intent	NOUN
ftr-422	1302	21	and	and	CCONJ
ftr-422	1302	22	ability	ability	NOUN
ftr-422	1302	23	to	to	PART
ftr-422	1302	24	hold	hold	VERB
ftr-422	1302	25	them	they	PRON
ftr-422	1302	26	until	until	ADP
ftr-422	1302	27	maturity	maturity	NOUN
ftr-422	1302	28	.	.	PUNCT
ftr-422	1303	1	under	under	ADP
ftr-422	1303	2	this	this	DET
ftr-422	1303	3	assumption	assumption	NOUN
ftr-422	1303	4	,	,	PUNCT
ftr-422	1303	5	a	a	DET
ftr-422	1303	6	security	security	NOUN
ftr-422	1303	7	held	hold	VERB
ftr-422	1303	8	-	-	PUNCT
ftr-422	1303	9	to	to	ADP
ftr-422	1303	10	-	-	PUNCT
ftr-422	1303	11	maturity	maturity	NOUN
ftr-422	1303	12	will	will	AUX
ftr-422	1303	13	be	be	AUX
ftr-422	1303	14	viewed	view	VERB
ftr-422	1303	15	as	as	ADP
ftr-422	1303	16	held	hold	VERB
ftr-422	1303	17	for	for	ADP
ftr-422	1303	18	investment	investment	NOUN
ftr-422	1303	19	,	,	PUNCT
ftr-422	1303	20	and	and	CCONJ
ftr-422	1303	21	such	such	DET
ftr-422	1303	22	a	a	DET
ftr-422	1303	23	security	security	NOUN
ftr-422	1303	24	will	will	AUX
ftr-422	1303	25	be	be	AUX
ftr-422	1303	26	subject	subject	ADJ
ftr-422	1303	27	to	to	ADP
ftr-422	1303	28	the	the	DET
ftr-422	1303	29	accrual	accrual	ADJ
ftr-422	1303	30	or	or	CCONJ
ftr-422	1303	31	cash	cash	NOUN
ftr-422	1303	32	method	method	NOUN
ftr-422	1303	33	and	and	CCONJ
ftr-422	1303	34	not	not	PART
ftr-422	1303	35	marked	mark	VERB
ftr-422	1303	36	-	-	PUNCT
ftr-422	1303	37	to	to	ADP
ftr-422	1303	38	-	-	PUNCT
ftr-422	1303	39	market	market	NOUN
ftr-422	1303	40	.	.	PUNCT
ftr-422	1304	1	in	in	ADP
ftr-422	1304	2	addition	addition	NOUN
ftr-422	1304	3	,	,	PUNCT
ftr-422	1304	4	it	it	PRON
ftr-422	1304	5	is	be	AUX
ftr-422	1304	6	important	important	ADJ
ftr-422	1304	7	to	to	PART
ftr-422	1304	8	distinguish	distinguish	VERB
ftr-422	1304	9	between	between	ADP
ftr-422	1304	10	investments	investment	NOUN
ftr-422	1304	11	in	in	ADP
ftr-422	1304	12	debt	debt	NOUN
ftr-422	1304	13	and	and	CCONJ
ftr-422	1304	14	equity	equity	NOUN
ftr-422	1304	15	securities	security	NOUN
ftr-422	1304	16	.	.	PUNCT
ftr-422	1305	1	investments	investment	NOUN
ftr-422	1305	2	in	in	ADP
ftr-422	1305	3	debt	debt	NOUN
ftr-422	1305	4	instruments	instrument	NOUN
ftr-422	1305	5	will	will	AUX
ftr-422	1305	6	be	be	AUX
ftr-422	1305	7	subject	subject	ADJ
ftr-422	1305	8	to	to	ADP
ftr-422	1305	9	the	the	DET
ftr-422	1305	10	above	above	ADJ
ftr-422	1305	11	treatment	treatment	NOUN
ftr-422	1305	12	(	(	PUNCT
ftr-422	1305	13	i.e.	i.e.	X
ftr-422	1305	14	,	,	PUNCT
ftr-422	1305	15	except	except	SCONJ
ftr-422	1305	16	for	for	ADP
ftr-422	1305	17	held	hold	VERB
ftr-422	1305	18	-	-	PUNCT
ftr-422	1305	19	to	to	ADP
ftr-422	1305	20	-	-	PUNCT
ftr-422	1305	21	maturity	maturity	NOUN
ftr-422	1305	22	securities	security	NOUN
ftr-422	1305	23	,	,	PUNCT
ftr-422	1305	24	all	all	DET
ftr-422	1305	25	other	other	ADJ
ftr-422	1305	26	securities	security	NOUN
ftr-422	1305	27	are	be	AUX
ftr-422	1305	28	marked	mark	VERB
ftr-422	1305	29	-	-	PUNCT
ftr-422	1305	30	to	to	ADP
ftr-422	1305	31	-	-	PUNCT
ftr-422	1305	32	market	market	NOUN
ftr-422	1305	33	)	)	PUNCT
ftr-422	1305	34	.	.	PUNCT
ftr-422	1306	1	equity	equity	NOUN
ftr-422	1306	2	securities	security	NOUN
ftr-422	1306	3	,	,	PUNCT
ftr-422	1306	4	on	on	ADP
ftr-422	1306	5	the	the	DET
ftr-422	1306	6	other	other	ADJ
ftr-422	1306	7	hand	hand	NOUN
ftr-422	1306	8	,	,	PUNCT
ftr-422	1306	9	will	will	AUX
ftr-422	1306	10	be	be	AUX
ftr-422	1306	11	subject307	subject307	PROPN
ftr-422	1306	12	to	to	PART
ftr-422	1306	13	cash	cash	VERB
ftr-422	1306	14	or	or	CCONJ
ftr-422	1306	15	accrual	accrual	ADJ
ftr-422	1306	16	method	method	NOUN
ftr-422	1306	17	,	,	PUNCT
ftr-422	1306	18	unless	unless	SCONJ
ftr-422	1306	19	(	(	PUNCT
ftr-422	1306	20	i	i	NOUN
ftr-422	1306	21	)	)	PUNCT
ftr-422	1306	22	the	the	DET
ftr-422	1306	23	taxpayer	taxpayer	NOUN
ftr-422	1306	24	holds	hold	VERB
ftr-422	1306	25	less	less	ADJ
ftr-422	1306	26	than	than	ADP
ftr-422	1306	27	20	20	NUM
ftr-422	1306	28	%	%	NOUN
ftr-422	1306	29	of	of	ADP
ftr-422	1306	30	the	the	DET
ftr-422	1306	31	issuing	issue	VERB
ftr-422	1306	32	corporation	corporation	NOUN
ftr-422	1306	33	,	,	PUNCT
ftr-422	1306	34	and	and	CCONJ
ftr-422	1306	35	(	(	PUNCT
ftr-422	1306	36	ii	ii	NOUN
ftr-422	1306	37	)	)	PUNCT
ftr-422	1306	38	the	the	DET
ftr-422	1306	39	securities	security	NOUN
ftr-422	1306	40	are	be	AUX
ftr-422	1306	41	marketable	marketable	ADJ
ftr-422	1306	42	.	.	PUNCT
ftr-422	1307	1	as	as	ADP
ftr-422	1307	2	a	a	DET
ftr-422	1307	3	result	result	NOUN
ftr-422	1307	4	,	,	PUNCT
ftr-422	1307	5	most	most	ADJ
ftr-422	1307	6	investments	investment	NOUN
ftr-422	1307	7	in	in	ADP
ftr-422	1307	8	debt	debt	NOUN
ftr-422	1307	9	instruments	instrument	NOUN
ftr-422	1307	10	will	will	AUX
ftr-422	1307	11	be	be	AUX
ftr-422	1307	12	subject	subject	ADJ
ftr-422	1307	13	to	to	ADP
ftr-422	1307	14	mark	mark	NOUN
ftr-422	1307	15	-	-	PUNCT
ftr-422	1307	16	to	to	ADP
ftr-422	1307	17	-	-	PUNCT
ftr-422	1307	18	market	market	NOUN
ftr-422	1307	19	(	(	PUNCT
ftr-422	1307	20	i.e.	i.e.	X
ftr-422	1307	21	,	,	PUNCT
ftr-422	1307	22	cash	cash	NOUN
ftr-422	1307	23	and	and	CCONJ
ftr-422	1307	24	accrual	accrual	ADJ
ftr-422	1307	25	methods	method	NOUN
ftr-422	1307	26	will	will	AUX
ftr-422	1307	27	be	be	AUX
ftr-422	1307	28	the	the	DET
ftr-422	1307	29	exception	exception	NOUN
ftr-422	1307	30	)	)	PUNCT
ftr-422	1307	31	while	while	SCONJ
ftr-422	1307	32	most	most	ADJ
ftr-422	1307	33	investments	investment	NOUN
ftr-422	1307	34	in	in	ADP
ftr-422	1307	35	other	other	ADJ
ftr-422	1307	36	corporations	corporation	NOUN
ftr-422	1307	37	,	,	PUNCT
ftr-422	1307	38	except	except	SCONJ
ftr-422	1307	39	for	for	ADP
ftr-422	1307	40	the	the	DET
ftr-422	1307	41	ones	one	NOUN
ftr-422	1307	42	that	that	PRON
ftr-422	1307	43	are	be	AUX
ftr-422	1307	44	clearly	clearly	ADV
ftr-422	1307	45	passive	passive	ADJ
ftr-422	1307	46	investments	investment	NOUN
ftr-422	1307	47	,	,	PUNCT
ftr-422	1307	48	will	will	AUX
ftr-422	1307	49	continue	continue	VERB
ftr-422	1307	50	to	to	PART
ftr-422	1307	51	be	be	AUX
ftr-422	1307	52	subject	subject	ADJ
ftr-422	1307	53	to	to	ADP
ftr-422	1307	54	the	the	DET
ftr-422	1307	55	cash	cash	NOUN
ftr-422	1307	56	or	or	CCONJ
ftr-422	1307	57	accrual	accrual	ADJ
ftr-422	1307	58	method	method	NOUN
ftr-422	1307	59	of	of	ADP
ftr-422	1307	60	accounting	accounting	NOUN
ftr-422	1307	61	.	.	PUNCT
ftr-422	1308	1	(	(	PUNCT
ftr-422	1308	2	iv	iv	X
ftr-422	1308	3	)	)	PUNCT
ftr-422	1308	4	treatment	treatment	NOUN
ftr-422	1308	5	of	of	ADP
ftr-422	1308	6	issuers	issuer	NOUN
ftr-422	1308	7	fas	fas	PROPN
ftr-422	1308	8	115	115	NUM
ftr-422	1308	9	applies	apply	VERB
ftr-422	1308	10	only	only	ADV
ftr-422	1308	11	to	to	ADP
ftr-422	1308	12	investment	investment	NOUN
ftr-422	1308	13	in	in	ADP
ftr-422	1308	14	securities	security	NOUN
ftr-422	1308	15	.	.	PUNCT
ftr-422	1309	1	similarly	similarly	ADV
ftr-422	1309	2	,	,	PUNCT
ftr-422	1309	3	section	section	NOUN
ftr-422	1309	4	475	475	NUM
ftr-422	1309	5	does	do	AUX
ftr-422	1309	6	not	not	PART
ftr-422	1309	7	apply	apply	VERB
ftr-422	1309	8	to	to	ADP
ftr-422	1309	9	liabilities	liability	NOUN
ftr-422	1309	10	of	of	ADP
ftr-422	1309	11	the	the	DET
ftr-422	1309	12	taxpayer	taxpayer	NOUN
ftr-422	1309	13	as	as	ADV
ftr-422	1309	14	well	well	ADV
ftr-422	1309	15	as	as	ADP
ftr-422	1309	16	stock	stock	NOUN
ftr-422	1309	17	and	and	CCONJ
ftr-422	1309	18	debt	debt	NOUN
ftr-422	1309	19	instruments	instrument	NOUN
ftr-422	1309	20	issued	issue	VERB
ftr-422	1309	21	by	by	ADP
ftr-422	1309	22	the	the	DET
ftr-422	1309	23	taxpayer	taxpayer	NOUN
ftr-422	1309	24	.	.	PUNCT
ftr-422	1310	1	the	the	DET
ftr-422	1310	2	issuing	issuing	NOUN
ftr-422	1310	3	of	of	ADP
ftr-422	1310	4	a	a	DET
ftr-422	1310	5	debt	debt	NOUN
ftr-422	1310	6	instrument	instrument	NOUN
ftr-422	1310	7	is	be	AUX
ftr-422	1310	8	treated	treat	VERB
ftr-422	1310	9	as	as	ADP
ftr-422	1310	10	a	a	DET
ftr-422	1310	11	liability308	liability308	PROPN
ftr-422	1310	12	303	303	NUM
ftr-422	1310	13	.	.	PUNCT
ftr-422	1311	1	a	a	DET
ftr-422	1311	2	purposive	purposive	ADJ
ftr-422	1311	3	approach	approach	NOUN
ftr-422	1311	4	would	would	AUX
ftr-422	1311	5	apply	apply	VERB
ftr-422	1311	6	a	a	DET
ftr-422	1311	7	certain	certain	ADJ
ftr-422	1311	8	tax	tax	NOUN
ftr-422	1311	9	treatment	treatment	NOUN
ftr-422	1311	10	in	in	ADP
ftr-422	1311	11	accordance	accordance	NOUN
ftr-422	1311	12	with	with	ADP
ftr-422	1311	13	the	the	DET
ftr-422	1311	14	taxpayer	taxpayer	NOUN
ftr-422	1311	15	’s	’s	PART
ftr-422	1311	16	subjective	subjective	ADJ
ftr-422	1311	17	intent	intent	NOUN
ftr-422	1311	18	in	in	ADP
ftr-422	1311	19	entering	enter	VERB
ftr-422	1311	20	into	into	ADP
ftr-422	1311	21	the	the	DET
ftr-422	1311	22	transaction	transaction	NOUN
ftr-422	1311	23	.	.	PUNCT
ftr-422	1312	1	304	304	NUM
ftr-422	1312	2	.	.	PUNCT
ftr-422	1313	1	for	for	ADP
ftr-422	1313	2	the	the	DET
ftr-422	1313	3	advantages	advantage	NOUN
ftr-422	1313	4	of	of	ADP
ftr-422	1313	5	a	a	DET
ftr-422	1313	6	purposive	purposive	ADJ
ftr-422	1313	7	approach	approach	NOUN
ftr-422	1313	8	to	to	ADP
ftr-422	1313	9	financial	financial	ADJ
ftr-422	1313	10	instruments	instrument	NOUN
ftr-422	1313	11	,	,	PUNCT
ftr-422	1313	12	see	see	VERB
ftr-422	1313	13	australian	australian	ADJ
ftr-422	1313	14	issue	issue	NOUN
ftr-422	1313	15	paper	paper	NOUN
ftr-422	1313	16	,	,	PUNCT
ftr-422	1313	17	supra	supra	PROPN
ftr-422	1313	18	note	note	NOUN
ftr-422	1313	19	3	3	NUM
ftr-422	1313	20	.	.	NOUN
ftr-422	1313	21	305	305	NUM
ftr-422	1313	22	.	.	PUNCT
ftr-422	1314	1	under	under	ADP
ftr-422	1314	2	this	this	DET
ftr-422	1314	3	proposal	proposal	NOUN
ftr-422	1314	4	,	,	PUNCT
ftr-422	1314	5	the	the	DET
ftr-422	1314	6	elective	elective	ADJ
ftr-422	1314	7	mark	mark	NOUN
ftr-422	1314	8	-	-	PUNCT
ftr-422	1314	9	to	to	ADP
ftr-422	1314	10	-	-	PUNCT
ftr-422	1314	11	market	market	NOUN
ftr-422	1314	12	for	for	ADP
ftr-422	1314	13	traders	trader	NOUN
ftr-422	1314	14	under	under	ADP
ftr-422	1314	15	§	§	PROPN
ftr-422	1314	16	475(f	475(f	PROPN
ftr-422	1314	17	)	)	PUNCT
ftr-422	1314	18	will	will	AUX
ftr-422	1314	19	become	become	VERB
ftr-422	1314	20	mandatory	mandatory	ADJ
ftr-422	1314	21	.	.	PUNCT
ftr-422	1315	1	see	see	VERB
ftr-422	1315	2	§	§	PROPN
ftr-422	1315	3	475(b)(1)(a	475(b)(1)(a	PROPN
ftr-422	1315	4	)	)	PUNCT
ftr-422	1315	5	,	,	PUNCT
ftr-422	1315	6	(	(	PUNCT
ftr-422	1315	7	c)(2	c)(2	NOUN
ftr-422	1315	8	)	)	PUNCT
ftr-422	1315	9	.	.	PUNCT
ftr-422	1316	1	306	306	NUM
ftr-422	1316	2	.	.	PUNCT
ftr-422	1317	1	most	most	ADV
ftr-422	1317	2	notably	notably	ADV
ftr-422	1317	3	,	,	PUNCT
ftr-422	1317	4	under	under	ADP
ftr-422	1317	5	fas	fas	PROPN
ftr-422	1317	6	115	115	NUM
ftr-422	1317	7	’s	’s	PART
ftr-422	1317	8	standard	standard	NOUN
ftr-422	1317	9	,	,	PUNCT
ftr-422	1317	10	a	a	DET
ftr-422	1317	11	marketable	marketable	ADJ
ftr-422	1317	12	equity	equity	NOUN
ftr-422	1317	13	security	security	NOUN
ftr-422	1317	14	can	can	AUX
ftr-422	1317	15	not	not	PART
ftr-422	1317	16	be	be	AUX
ftr-422	1317	17	defined	define	VERB
ftr-422	1317	18	as	as	ADP
ftr-422	1317	19	held	hold	VERB
ftr-422	1317	20	-	-	PUNCT
ftr-422	1317	21	to	to	ADP
ftr-422	1317	22	-	-	PUNCT
ftr-422	1317	23	maturity	maturity	NOUN
ftr-422	1317	24	,	,	PUNCT
ftr-422	1317	25	because	because	SCONJ
ftr-422	1317	26	,	,	PUNCT
ftr-422	1317	27	by	by	ADP
ftr-422	1317	28	definition	definition	NOUN
ftr-422	1317	29	,	,	PUNCT
ftr-422	1317	30	a	a	DET
ftr-422	1317	31	stock	stock	NOUN
ftr-422	1317	32	does	do	AUX
ftr-422	1317	33	not	not	PART
ftr-422	1317	34	have	have	VERB
ftr-422	1317	35	an	an	DET
ftr-422	1317	36	identified	identify	VERB
ftr-422	1317	37	maturity	maturity	NOUN
ftr-422	1317	38	date	date	NOUN
ftr-422	1317	39	.	.	PUNCT
ftr-422	1318	1	on	on	ADP
ftr-422	1318	2	the	the	DET
ftr-422	1318	3	other	other	ADJ
ftr-422	1318	4	hand	hand	NOUN
ftr-422	1318	5	,	,	PUNCT
ftr-422	1318	6	a	a	DET
ftr-422	1318	7	holder	holder	NOUN
ftr-422	1318	8	of	of	ADP
ftr-422	1318	9	stock	stock	NOUN
ftr-422	1318	10	may	may	AUX
ftr-422	1318	11	be	be	AUX
ftr-422	1318	12	viewed	view	VERB
ftr-422	1318	13	,	,	PUNCT
ftr-422	1318	14	for	for	ADP
ftr-422	1318	15	tax	tax	NOUN
ftr-422	1318	16	purposes	purpose	NOUN
ftr-422	1318	17	,	,	PUNCT
ftr-422	1318	18	as	as	ADP
ftr-422	1318	19	holding	hold	VERB
ftr-422	1318	20	it	it	PRON
ftr-422	1318	21	for	for	ADP
ftr-422	1318	22	investment	investment	NOUN
ftr-422	1318	23	purposes	purpose	NOUN
ftr-422	1318	24	,	,	PUNCT
ftr-422	1318	25	and	and	CCONJ
ftr-422	1318	26	not	not	PART
ftr-422	1318	27	be	be	AUX
ftr-422	1318	28	subject	subject	ADJ
ftr-422	1318	29	to	to	ADP
ftr-422	1318	30	§	§	PROPN
ftr-422	1318	31	475	475	NUM
ftr-422	1318	32	.	.	PUNCT
ftr-422	1319	1	307	307	NUM
ftr-422	1319	2	.	.	PUNCT
ftr-422	1320	1	cf	cf	X
ftr-422	1320	2	.	.	PUNCT
ftr-422	1320	3	,	,	PUNCT
ftr-422	1320	4	weisbach	weisbach	NOUN
ftr-422	1320	5	at	at	ADP
ftr-422	1320	6	110	110	NUM
ftr-422	1320	7	-	-	SYM
ftr-422	1320	8	11	11	NUM
ftr-422	1320	9	,	,	PUNCT
ftr-422	1320	10	supra	supra	NOUN
ftr-422	1320	11	note	note	NOUN
ftr-422	1320	12	28,(suggesting	28,(suggeste	VERB
ftr-422	1320	13	that	that	SCONJ
ftr-422	1320	14	all	all	DET
ftr-422	1320	15	investments	investment	NOUN
ftr-422	1320	16	in	in	ADP
ftr-422	1320	17	debt	debt	NOUN
ftr-422	1320	18	instruments	instrument	NOUN
ftr-422	1320	19	will	will	AUX
ftr-422	1320	20	be	be	AUX
ftr-422	1320	21	marked	mark	VERB
ftr-422	1320	22	-	-	PUNCT
ftr-422	1320	23	to	to	ADP
ftr-422	1320	24	-	-	PUNCT
ftr-422	1320	25	market	market	NOUN
ftr-422	1320	26	)	)	PUNCT
ftr-422	1320	27	.	.	PUNCT
ftr-422	1321	1	308	308	X
ftr-422	1321	2	.	.	PUNCT
ftr-422	1321	3	regs	regs	PROPN
ftr-422	1321	4	.	.	PUNCT
ftr-422	1322	1	§	§	PROPN
ftr-422	1322	2	1.475(c)-2(a)(1	1.475(c)-2(a)(1	NUM
ftr-422	1322	3	)	)	PUNCT
ftr-422	1322	4	,	,	PUNCT
ftr-422	1322	5	(	(	PUNCT
ftr-422	1322	6	2	2	NUM
ftr-422	1322	7	)	)	PUNCT
ftr-422	1322	8	.	.	PUNCT
ftr-422	1323	1	2004	2004	NUM
ftr-422	1323	2	]	]	PUNCT
ftr-422	1323	3	book	book	NOUN
ftr-422	1323	4	tax	tax	NOUN
ftr-422	1323	5	conformity	conformity	NOUN
ftr-422	1323	6	for	for	ADP
ftr-422	1323	7	financial	financial	ADJ
ftr-422	1323	8	instruments	instrument	NOUN
ftr-422	1323	9	735	735	NUM
ftr-422	1323	10	for	for	ADP
ftr-422	1323	11	financial	financial	ADJ
ftr-422	1323	12	accounting	accounting	NOUN
ftr-422	1323	13	purposes	purpose	NOUN
ftr-422	1323	14	,	,	PUNCT
ftr-422	1323	15	while	while	SCONJ
ftr-422	1323	16	the	the	DET
ftr-422	1323	17	issuance	issuance	NOUN
ftr-422	1323	18	of	of	ADP
ftr-422	1323	19	equity	equity	NOUN
ftr-422	1323	20	securities	security	NOUN
ftr-422	1323	21	is	be	AUX
ftr-422	1323	22	reported	report	VERB
ftr-422	1323	23	under	under	ADP
ftr-422	1323	24	the	the	DET
ftr-422	1323	25	“	"	PUNCT
ftr-422	1323	26	equity	equity	NOUN
ftr-422	1323	27	”	"	PUNCT
ftr-422	1323	28	portion	portion	NOUN
ftr-422	1323	29	of	of	ADP
ftr-422	1323	30	the	the	DET
ftr-422	1323	31	balance	balance	NOUN
ftr-422	1323	32	sheet	sheet	NOUN
ftr-422	1323	33	.	.	PUNCT
ftr-422	1324	1	the	the	DET
ftr-422	1324	2	issuer	issuer	NOUN
ftr-422	1324	3	reports	report	VERB
ftr-422	1324	4	debt	debt	NOUN
ftr-422	1324	5	instruments	instrument	NOUN
ftr-422	1324	6	on	on	ADP
ftr-422	1324	7	a	a	DET
ftr-422	1324	8	cash	cash	NOUN
ftr-422	1324	9	or	or	CCONJ
ftr-422	1324	10	accrual	accrual	ADJ
ftr-422	1324	11	basis	basis	NOUN
ftr-422	1324	12	rather	rather	ADV
ftr-422	1324	13	than	than	ADP
ftr-422	1324	14	fair	fair	ADJ
ftr-422	1324	15	value	value	NOUN
ftr-422	1324	16	basis	basis	NOUN
ftr-422	1324	17	.	.	PUNCT
ftr-422	1325	1	similarly,309	similarly,309	NOUN
ftr-422	1325	2	the	the	DET
ftr-422	1325	3	issuer	issuer	NOUN
ftr-422	1325	4	’s	’s	PART
ftr-422	1325	5	equity	equity	NOUN
ftr-422	1325	6	is	be	AUX
ftr-422	1325	7	not	not	PART
ftr-422	1325	8	reported	report	VERB
ftr-422	1325	9	on	on	ADP
ftr-422	1325	10	a	a	DET
ftr-422	1325	11	fair	fair	ADJ
ftr-422	1325	12	value	value	NOUN
ftr-422	1325	13	basis	basis	NOUN
ftr-422	1325	14	either	either	ADV
ftr-422	1325	15	.	.	PUNCT
ftr-422	1326	1	accordingly	accordingly	ADV
ftr-422	1326	2	,	,	PUNCT
ftr-422	1326	3	from	from	ADP
ftr-422	1326	4	an	an	DET
ftr-422	1326	5	issuer	issuer	NOUN
ftr-422	1326	6	’s	’s	PART
ftr-422	1326	7	perspective	perspective	NOUN
ftr-422	1326	8	,	,	PUNCT
ftr-422	1326	9	mark	mark	NOUN
ftr-422	1326	10	-	-	PUNCT
ftr-422	1326	11	to	to	ADP
ftr-422	1326	12	-	-	PUNCT
ftr-422	1326	13	market	market	NOUN
ftr-422	1326	14	treatment	treatment	NOUN
ftr-422	1326	15	does	do	AUX
ftr-422	1326	16	not	not	PART
ftr-422	1326	17	apply	apply	VERB
ftr-422	1326	18	to	to	ADP
ftr-422	1326	19	nonderivative	nonderivative	ADJ
ftr-422	1326	20	transactions	transaction	NOUN
ftr-422	1326	21	.	.	PUNCT
ftr-422	1327	1	note	note	NOUN
ftr-422	1327	2	,	,	PUNCT
ftr-422	1327	3	however	however	ADV
ftr-422	1327	4	,	,	PUNCT
ftr-422	1327	5	that	that	SCONJ
ftr-422	1327	6	in	in	ADP
ftr-422	1327	7	a	a	DET
ftr-422	1327	8	recent	recent	ADJ
ftr-422	1327	9	report	report	NOUN
ftr-422	1327	10	concerning310	concerning310	PROPN
ftr-422	1327	11	valuation	valuation	NOUN
ftr-422	1327	12	of	of	ADP
ftr-422	1327	13	financial	financial	ADJ
ftr-422	1327	14	instruments	instrument	NOUN
ftr-422	1327	15	,	,	PUNCT
ftr-422	1327	16	the	the	DET
ftr-422	1327	17	fasb	fasb	NOUN
ftr-422	1327	18	indicated	indicate	VERB
ftr-422	1327	19	that	that	SCONJ
ftr-422	1327	20	in	in	ADP
ftr-422	1327	21	the	the	DET
ftr-422	1327	22	future	future	NOUN
ftr-422	1327	23	,	,	PUNCT
ftr-422	1327	24	this	this	DET
ftr-422	1327	25	approach	approach	NOUN
ftr-422	1327	26	may	may	AUX
ftr-422	1327	27	be	be	AUX
ftr-422	1327	28	revisited	revisit	VERB
ftr-422	1327	29	,	,	PUNCT
ftr-422	1327	30	and	and	CCONJ
ftr-422	1327	31	certain	certain	ADJ
ftr-422	1327	32	liabilities	liability	NOUN
ftr-422	1327	33	will	will	AUX
ftr-422	1327	34	be	be	AUX
ftr-422	1327	35	subject	subject	ADJ
ftr-422	1327	36	to	to	ADP
ftr-422	1327	37	mark	mark	NOUN
ftr-422	1327	38	-	-	PUNCT
ftr-422	1327	39	tomarket.311	tomarket.311	NOUN
ftr-422	1327	40	the	the	DET
ftr-422	1327	41	purpose	purpose	NOUN
ftr-422	1327	42	of	of	ADP
ftr-422	1327	43	issuing	issue	VERB
ftr-422	1327	44	a	a	DET
ftr-422	1327	45	non	non	ADJ
ftr-422	1327	46	-	-	ADJ
ftr-422	1327	47	derivative	derivative	ADJ
ftr-422	1327	48	instrument	instrument	NOUN
ftr-422	1327	49	(	(	PUNCT
ftr-422	1327	50	debt	debt	NOUN
ftr-422	1327	51	or	or	CCONJ
ftr-422	1327	52	equity	equity	NOUN
ftr-422	1327	53	)	)	PUNCT
ftr-422	1327	54	is	be	AUX
ftr-422	1327	55	to	to	PART
ftr-422	1327	56	obtain	obtain	VERB
ftr-422	1327	57	funding	funding	NOUN
ftr-422	1327	58	for	for	ADP
ftr-422	1327	59	the	the	DET
ftr-422	1327	60	issuer	issuer	NOUN
ftr-422	1327	61	.	.	PUNCT
ftr-422	1328	1	this	this	DET
ftr-422	1328	2	purpose	purpose	NOUN
ftr-422	1328	3	could	could	AUX
ftr-422	1328	4	be	be	AUX
ftr-422	1328	5	viewed	view	VERB
ftr-422	1328	6	as	as	ADP
ftr-422	1328	7	the	the	DET
ftr-422	1328	8	flip	flip	ADJ
ftr-422	1328	9	side	side	NOUN
ftr-422	1328	10	of	of	ADP
ftr-422	1328	11	investment	investment	NOUN
ftr-422	1328	12	purpose	purpose	NOUN
ftr-422	1328	13	.	.	PUNCT
ftr-422	1329	1	thus	thus	ADV
ftr-422	1329	2	,	,	PUNCT
ftr-422	1329	3	issuers	issuer	NOUN
ftr-422	1329	4	of	of	ADP
ftr-422	1329	5	non	non	ADJ
ftr-422	1329	6	-	-	ADJ
ftr-422	1329	7	derivative	derivative	ADJ
ftr-422	1329	8	instruments	instrument	NOUN
ftr-422	1329	9	should	should	AUX
ftr-422	1329	10	be	be	AUX
ftr-422	1329	11	treated	treat	VERB
ftr-422	1329	12	similarly	similarly	ADV
ftr-422	1329	13	(	(	PUNCT
ftr-422	1329	14	opposite	opposite	ADJ
ftr-422	1329	15	side	side	NOUN
ftr-422	1329	16	)	)	PUNCT
ftr-422	1329	17	to	to	ADP
ftr-422	1329	18	holders	holder	NOUN
ftr-422	1329	19	of	of	ADP
ftr-422	1329	20	the	the	DET
ftr-422	1329	21	same	same	ADJ
ftr-422	1329	22	instrument	instrument	NOUN
ftr-422	1329	23	who	who	PRON
ftr-422	1329	24	hold	hold	VERB
ftr-422	1329	25	the	the	DET
ftr-422	1329	26	instruments	instrument	NOUN
ftr-422	1329	27	to	to	ADP
ftr-422	1329	28	maturity	maturity	NOUN
ftr-422	1329	29	.	.	PUNCT
ftr-422	1330	1	accordingly	accordingly	ADV
ftr-422	1330	2	,	,	PUNCT
ftr-422	1330	3	unless	unless	SCONJ
ftr-422	1330	4	the	the	DET
ftr-422	1330	5	rules	rule	NOUN
ftr-422	1330	6	of	of	ADP
ftr-422	1330	7	fas	fas	PROPN
ftr-422	1330	8	133	133	NUM
ftr-422	1330	9	pertaining	pertain	VERB
ftr-422	1330	10	to	to	ADP
ftr-422	1330	11	hedged	hedge	VERB
ftr-422	1330	12	items	item	NOUN
ftr-422	1330	13	apply	apply	VERB
ftr-422	1330	14	(	(	PUNCT
ftr-422	1330	15	see	see	VERB
ftr-422	1330	16	below	below	ADV
ftr-422	1330	17	)	)	PUNCT
ftr-422	1330	18	,	,	PUNCT
ftr-422	1330	19	issuers	issuer	NOUN
ftr-422	1330	20	of	of	ADP
ftr-422	1330	21	non	non	ADJ
ftr-422	1330	22	-	-	ADJ
ftr-422	1330	23	derivative	derivative	ADJ
ftr-422	1330	24	instruments	instrument	NOUN
ftr-422	1330	25	should	should	AUX
ftr-422	1330	26	be	be	AUX
ftr-422	1330	27	subject	subject	ADJ
ftr-422	1330	28	to	to	ADP
ftr-422	1330	29	the	the	DET
ftr-422	1330	30	cash	cash	NOUN
ftr-422	1330	31	or	or	CCONJ
ftr-422	1330	32	accrual	accrual	ADJ
ftr-422	1330	33	method	method	NOUN
ftr-422	1330	34	with	with	ADP
ftr-422	1330	35	respect	respect	NOUN
ftr-422	1330	36	to	to	ADP
ftr-422	1330	37	the	the	DET
ftr-422	1330	38	recognition	recognition	NOUN
ftr-422	1330	39	of	of	ADP
ftr-422	1330	40	deductions.312	deductions.312	PROPN
ftr-422	1330	41	5	5	NUM
ftr-422	1330	42	.	.	PUNCT
ftr-422	1331	1	contingent	contingent	ADJ
ftr-422	1331	2	payment	payment	NOUN
ftr-422	1331	3	instruments	instrument	NOUN
ftr-422	1331	4	generally	generally	ADV
ftr-422	1331	5	,	,	PUNCT
ftr-422	1331	6	the	the	DET
ftr-422	1331	7	tax	tax	NOUN
ftr-422	1331	8	treatment	treatment	NOUN
ftr-422	1331	9	of	of	ADP
ftr-422	1331	10	financial	financial	ADJ
ftr-422	1331	11	instruments	instrument	NOUN
ftr-422	1331	12	that	that	PRON
ftr-422	1331	13	contain	contain	VERB
ftr-422	1331	14	contingent	contingent	ADJ
ftr-422	1331	15	payments	payment	NOUN
ftr-422	1331	16	does	do	AUX
ftr-422	1331	17	not	not	PART
ftr-422	1331	18	conform	conform	VERB
ftr-422	1331	19	to	to	ADP
ftr-422	1331	20	the	the	DET
ftr-422	1331	21	financial	financial	ADJ
ftr-422	1331	22	accounting	accounting	NOUN
ftr-422	1331	23	treatment	treatment	NOUN
ftr-422	1331	24	of	of	ADP
ftr-422	1331	25	such	such	ADJ
ftr-422	1331	26	instruments	instrument	NOUN
ftr-422	1331	27	.	.	PUNCT
ftr-422	1332	1	the	the	DET
ftr-422	1332	2	reason	reason	NOUN
ftr-422	1332	3	for	for	ADP
ftr-422	1332	4	the	the	DET
ftr-422	1332	5	non	non	ADJ
ftr-422	1332	6	-	-	NOUN
ftr-422	1332	7	conformity	conformity	NOUN
ftr-422	1332	8	is	be	AUX
ftr-422	1332	9	treasury	treasury	PROPN
ftr-422	1332	10	’s	’s	PART
ftr-422	1332	11	attempts	attempt	NOUN
ftr-422	1332	12	to	to	PART
ftr-422	1332	13	create	create	VERB
ftr-422	1332	14	innovative	innovative	ADJ
ftr-422	1332	15	methods	method	NOUN
ftr-422	1332	16	to	to	PART
ftr-422	1332	17	tax	tax	VERB
ftr-422	1332	18	such	such	ADJ
ftr-422	1332	19	instruments	instrument	NOUN
ftr-422	1332	20	,	,	PUNCT
ftr-422	1332	21	in	in	ADP
ftr-422	1332	22	contrast	contrast	NOUN
ftr-422	1332	23	to	to	ADP
ftr-422	1332	24	the	the	DET
ftr-422	1332	25	accounting	accounting	NOUN
ftr-422	1332	26	principle	principle	NOUN
ftr-422	1332	27	of	of	ADP
ftr-422	1332	28	conservatism	conservatism	NOUN
ftr-422	1332	29	.	.	PUNCT
ftr-422	1333	1	in	in	ADP
ftr-422	1333	2	particular	particular	ADJ
ftr-422	1333	3	,	,	PUNCT
ftr-422	1333	4	whereas	whereas	SCONJ
ftr-422	1333	5	treasury	treasury	PROPN
ftr-422	1333	6	issued	issue	VERB
ftr-422	1333	7	contingent313	contingent313	PROPN
ftr-422	1333	8	payment	payment	NOUN
ftr-422	1333	9	debt	debt	NOUN
ftr-422	1333	10	instruments	instrument	NOUN
ftr-422	1333	11	(	(	PUNCT
ftr-422	1333	12	cpdi	cpdi	NOUN
ftr-422	1333	13	)	)	PUNCT
ftr-422	1333	14	regulations	regulation	NOUN
ftr-422	1333	15	in	in	ADP
ftr-422	1333	16	1996	1996	NUM
ftr-422	1333	17	and	and	CCONJ
ftr-422	1333	18	,	,	PUNCT
ftr-422	1333	19	recently	recently	ADV
ftr-422	1333	20	,	,	PUNCT
ftr-422	1333	21	proposed314	proposed314	PROPN
ftr-422	1333	22	regulations	regulation	NOUN
ftr-422	1333	23	pertaining	pertain	VERB
ftr-422	1333	24	to	to	ADP
ftr-422	1333	25	contingent	contingent	ADJ
ftr-422	1333	26	swaps	swap	NOUN
ftr-422	1333	27	,	,	PUNCT
ftr-422	1333	28	no	no	DET
ftr-422	1333	29	such	such	ADJ
ftr-422	1333	30	developments	development	NOUN
ftr-422	1333	31	have	have	AUX
ftr-422	1333	32	occurred	occur	VERB
ftr-422	1333	33	in	in	ADP
ftr-422	1333	34	the	the	DET
ftr-422	1333	35	accounting	accounting	NOUN
ftr-422	1333	36	world	world	NOUN
ftr-422	1333	37	.	.	PUNCT
ftr-422	1334	1	as	as	ADP
ftr-422	1334	2	a	a	DET
ftr-422	1334	3	result	result	NOUN
ftr-422	1334	4	,	,	PUNCT
ftr-422	1334	5	contingent	contingent	ADJ
ftr-422	1334	6	payment	payment	NOUN
ftr-422	1334	7	instruments	instrument	NOUN
ftr-422	1334	8	are	be	AUX
ftr-422	1334	9	generally	generally	ADV
ftr-422	1334	10	subject	subject	ADJ
ftr-422	1334	11	to	to	ADP
ftr-422	1334	12	tax	tax	NOUN
ftr-422	1334	13	in	in	ADP
ftr-422	1334	14	accordance	accordance	NOUN
ftr-422	1334	15	with	with	ADP
ftr-422	1334	16	their	their	PRON
ftr-422	1334	17	expected	expect	VERB
ftr-422	1334	18	schedule	schedule	NOUN
ftr-422	1334	19	of	of	ADP
ftr-422	1334	20	payments	payment	NOUN
ftr-422	1334	21	,	,	PUNCT
ftr-422	1334	22	309	309	NUM
ftr-422	1334	23	.	.	PUNCT
ftr-422	1335	1	i	i	PRON
ftr-422	1335	2	d.	d.	PROPN
ftr-422	1335	3	310	310	NUM
ftr-422	1335	4	.	.	PUNCT
ftr-422	1336	1	a	a	DET
ftr-422	1336	2	notable	notable	ADJ
ftr-422	1336	3	exception	exception	NOUN
ftr-422	1336	4	is	be	AUX
ftr-422	1336	5	a	a	DET
ftr-422	1336	6	hedged	hedge	VERB
ftr-422	1336	7	item	item	NOUN
ftr-422	1336	8	that	that	PRON
ftr-422	1336	9	is	be	AUX
ftr-422	1336	10	hedged	hedge	VERB
ftr-422	1336	11	with	with	ADP
ftr-422	1336	12	a	a	DET
ftr-422	1336	13	“	"	PUNCT
ftr-422	1336	14	fair	fair	ADJ
ftr-422	1336	15	value	value	NOUN
ftr-422	1336	16	”	"	PUNCT
ftr-422	1336	17	hedge	hedge	NOUN
ftr-422	1336	18	under	under	ADP
ftr-422	1336	19	fas	fas	NOUN
ftr-422	1336	20	133	133	NUM
ftr-422	1336	21	,	,	PUNCT
ftr-422	1336	22	which	which	PRON
ftr-422	1336	23	must	must	AUX
ftr-422	1336	24	be	be	AUX
ftr-422	1336	25	marked	mark	VERB
ftr-422	1336	26	-	-	PUNCT
ftr-422	1336	27	to	to	ADP
ftr-422	1336	28	-	-	PUNCT
ftr-422	1336	29	market	market	NOUN
ftr-422	1336	30	.	.	PUNCT
ftr-422	1337	1	in	in	ADP
ftr-422	1337	2	addition	addition	NOUN
ftr-422	1337	3	,	,	PUNCT
ftr-422	1337	4	fas	fas	PROPN
ftr-422	1337	5	150	150	NUM
ftr-422	1337	6	requires	require	VERB
ftr-422	1337	7	that	that	SCONJ
ftr-422	1337	8	the	the	DET
ftr-422	1337	9	instruments	instrument	NOUN
ftr-422	1337	10	discussed	discuss	VERB
ftr-422	1337	11	therein	therein	ADV
ftr-422	1337	12	be	be	AUX
ftr-422	1337	13	reported	report	VERB
ftr-422	1337	14	at	at	ADP
ftr-422	1337	15	fair	fair	ADJ
ftr-422	1337	16	value	value	NOUN
ftr-422	1337	17	,	,	PUNCT
ftr-422	1337	18	and	and	CCONJ
ftr-422	1337	19	as	as	SCONJ
ftr-422	1337	20	discussed	discuss	VERB
ftr-422	1337	21	above	above	ADV
ftr-422	1337	22	,	,	PUNCT
ftr-422	1337	23	a	a	DET
ftr-422	1337	24	mandatorily	mandatorily	NOUN
ftr-422	1337	25	redeemable	redeemable	ADJ
ftr-422	1337	26	financial	financial	ADJ
ftr-422	1337	27	instrument	instrument	NOUN
ftr-422	1337	28	can	can	AUX
ftr-422	1337	29	be	be	AUX
ftr-422	1337	30	viewed	view	VERB
ftr-422	1337	31	as	as	ADP
ftr-422	1337	32	a	a	DET
ftr-422	1337	33	debt	debt	NOUN
ftr-422	1337	34	instrument	instrument	NOUN
ftr-422	1337	35	.	.	PUNCT
ftr-422	1338	1	311	311	NUM
ftr-422	1338	2	.	.	PUNCT
ftr-422	1338	3	see	see	VERB
ftr-422	1338	4	reporting	report	VERB
ftr-422	1338	5	financial	financial	ADJ
ftr-422	1338	6	instruments	instrument	NOUN
ftr-422	1338	7	and	and	CCONJ
ftr-422	1338	8	certain	certain	ADJ
ftr-422	1338	9	related	related	ADJ
ftr-422	1338	10	assets	asset	NOUN
ftr-422	1338	11	and	and	CCONJ
ftr-422	1338	12	liabilities	liability	NOUN
ftr-422	1338	13	at	at	ADP
ftr-422	1338	14	fair	fair	ADJ
ftr-422	1338	15	value	value	NOUN
ftr-422	1338	16	,	,	PUNCT
ftr-422	1338	17	fasb	fasb	NOUN
ftr-422	1338	18	preliminary	preliminary	ADJ
ftr-422	1338	19	views	view	NOUN
ftr-422	1338	20	(	(	PUNCT
ftr-422	1338	21	norwalk	norwalk	NOUN
ftr-422	1338	22	,	,	PUNCT
ftr-422	1338	23	conn	conn	PROPN
ftr-422	1338	24	.	.	PROPN
ftr-422	1338	25	:	:	PUNCT
ftr-422	1338	26	fasb	fasb	NOUN
ftr-422	1338	27	,	,	PUNCT
ftr-422	1338	28	1999	1999	NUM
ftr-422	1338	29	)	)	PUNCT
ftr-422	1338	30	.	.	PUNCT
ftr-422	1339	1	312	312	NUM
ftr-422	1339	2	.	.	PUNCT
ftr-422	1339	3	cf	cf	NOUN
ftr-422	1339	4	.	.	PUNCT
ftr-422	1340	1	weisbach	weisbach	NOUN
ftr-422	1340	2	,	,	PUNCT
ftr-422	1340	3	supra	supra	PROPN
ftr-422	1340	4	note	note	PROPN
ftr-422	1340	5	28	28	NUM
ftr-422	1340	6	,	,	PUNCT
ftr-422	1340	7	at	at	ADP
ftr-422	1340	8	111	111	NUM
ftr-422	1340	9	-	-	SYM
ftr-422	1340	10	14	14	NUM
ftr-422	1340	11	,	,	PUNCT
ftr-422	1340	12	(	(	PUNCT
ftr-422	1340	13	suggesting	suggest	VERB
ftr-422	1340	14	that	that	SCONJ
ftr-422	1340	15	issuers	issuer	NOUN
ftr-422	1340	16	of	of	ADP
ftr-422	1340	17	debt	debt	NOUN
ftr-422	1340	18	instruments	instrument	NOUN
ftr-422	1340	19	should	should	AUX
ftr-422	1340	20	be	be	AUX
ftr-422	1340	21	subject	subject	ADJ
ftr-422	1340	22	to	to	ADP
ftr-422	1340	23	mark	mark	NOUN
ftr-422	1340	24	-	-	PUNCT
ftr-422	1340	25	to	to	ADP
ftr-422	1340	26	-	-	PUNCT
ftr-422	1340	27	market	market	NOUN
ftr-422	1340	28	)	)	PUNCT
ftr-422	1340	29	.	.	PUNCT
ftr-422	1341	1	for	for	ADP
ftr-422	1341	2	a	a	DET
ftr-422	1341	3	similar	similar	ADJ
ftr-422	1341	4	argument	argument	NOUN
ftr-422	1341	5	from	from	ADP
ftr-422	1341	6	the	the	DET
ftr-422	1341	7	financial	financial	ADJ
ftr-422	1341	8	accounting	accounting	NOUN
ftr-422	1341	9	profession	profession	NOUN
ftr-422	1341	10	,	,	PUNCT
ftr-422	1341	11	see	see	VERB
ftr-422	1341	12	kieso	kieso	NOUN
ftr-422	1341	13	et	et	PROPN
ftr-422	1341	14	.	.	PUNCT
ftr-422	1342	1	al	al	PROPN
ftr-422	1342	2	.	.	PROPN
ftr-422	1342	3	,	,	PUNCT
ftr-422	1342	4	at	at	ADP
ftr-422	1342	5	858	858	NUM
ftr-422	1342	6	.	.	PUNCT
ftr-422	1343	1	313	313	NUM
ftr-422	1343	2	.	.	PUNCT
ftr-422	1344	1	accounting	account	VERB
ftr-422	1344	2	for	for	ADP
ftr-422	1344	3	contingencies	contingency	NOUN
ftr-422	1344	4	,	,	PUNCT
ftr-422	1344	5	statement	statement	NOUN
ftr-422	1344	6	of	of	ADP
ftr-422	1344	7	financial	financial	ADJ
ftr-422	1344	8	accounting	accounting	NOUN
ftr-422	1344	9	standards	standard	NOUN
ftr-422	1344	10	no	no	INTJ
ftr-422	1344	11	.	.	NOUN
ftr-422	1344	12	5	5	NUM
ftr-422	1344	13	,	,	PUNCT
ftr-422	1344	14	¶¶	¶¶	PROPN
ftr-422	1344	15	82	82	NUM
ftr-422	1344	16	-	-	SYM
ftr-422	1344	17	84	84	NUM
ftr-422	1344	18	(	(	PUNCT
ftr-422	1344	19	financial	financial	ADJ
ftr-422	1344	20	accounting	accounting	NOUN
ftr-422	1344	21	standards	standard	NOUN
ftr-422	1344	22	bd	bd	PROPN
ftr-422	1344	23	.	.	PROPN
ftr-422	1344	24	1975	1975	NUM
ftr-422	1344	25	)	)	PUNCT
ftr-422	1344	26	.	.	PUNCT
ftr-422	1345	1	314	314	X
ftr-422	1345	2	.	.	PUNCT
ftr-422	1346	1	t.d	t.d	X
ftr-422	1346	2	.	.	PROPN
ftr-422	1346	3	8674	8674	NUM
ftr-422	1346	4	,	,	PUNCT
ftr-422	1347	1	61	61	NUM
ftr-422	1347	2	fed	feed	VERB
ftr-422	1347	3	.	.	PUNCT
ftr-422	1347	4	regs	regs	PROPN
ftr-422	1347	5	.	.	PUNCT
ftr-422	1348	1	30,133	30,133	NUM
ftr-422	1348	2	(	(	PUNCT
ftr-422	1348	3	june	june	PROPN
ftr-422	1348	4	14	14	NUM
ftr-422	1348	5	,	,	PUNCT
ftr-422	1348	6	1996	1996	NUM
ftr-422	1348	7	)	)	PUNCT
ftr-422	1348	8	(	(	PUNCT
ftr-422	1348	9	codified	codify	VERB
ftr-422	1348	10	26	26	NUM
ftr-422	1348	11	c.f.r	c.f.r	NOUN
ftr-422	1348	12	.	.	PUNCT
ftr-422	1349	1	pt	pt	PROPN
ftr-422	1349	2	.	.	PROPN
ftr-422	1349	3	1	1	NUM
ftr-422	1349	4	)	)	PUNCT
ftr-422	1349	5	.	.	PUNCT
ftr-422	1350	1	736	736	NUM
ftr-422	1350	2	florida	florida	PROPN
ftr-422	1350	3	tax	tax	NOUN
ftr-422	1350	4	review	review	NOUN
ftr-422	1350	5	[	[	X
ftr-422	1350	6	vol.6:7	vol.6:7	NOUN
ftr-422	1350	7	while	while	SCONJ
ftr-422	1350	8	gaap	gaap	PROPN
ftr-422	1350	9	imposes	impose	VERB
ftr-422	1350	10	a	a	DET
ftr-422	1350	11	wait	wait	VERB
ftr-422	1350	12	-	-	PUNCT
ftr-422	1350	13	and	and	CCONJ
ftr-422	1350	14	-	-	PUNCT
ftr-422	1350	15	see	see	VERB
ftr-422	1350	16	approach	approach	NOUN
ftr-422	1350	17	to	to	ADP
ftr-422	1350	18	such	such	ADJ
ftr-422	1350	19	instruments	instrument	NOUN
ftr-422	1350	20	(	(	PUNCT
ftr-422	1350	21	with	with	ADP
ftr-422	1350	22	potential	potential	ADJ
ftr-422	1350	23	bifurcation	bifurcation	NOUN
ftr-422	1350	24	of	of	ADP
ftr-422	1350	25	the	the	DET
ftr-422	1350	26	contingent	contingent	NOUN
ftr-422	1350	27	component	component	NOUN
ftr-422	1350	28	,	,	PUNCT
ftr-422	1350	29	if	if	SCONJ
ftr-422	1350	30	it	it	PRON
ftr-422	1350	31	constitutes	constitute	VERB
ftr-422	1350	32	an	an	DET
ftr-422	1350	33	“	"	PUNCT
ftr-422	1350	34	embedded	embed	VERB
ftr-422	1350	35	derivative	derivative	NOUN
ftr-422	1350	36	”	"	PUNCT
ftr-422	1350	37	under	under	ADP
ftr-422	1350	38	fas	fas	NOUN
ftr-422	1350	39	133	133	NUM
ftr-422	1350	40	)	)	PUNCT
ftr-422	1350	41	.	.	PUNCT
ftr-422	1351	1	(	(	PUNCT
ftr-422	1351	2	i	i	NOUN
ftr-422	1351	3	)	)	PUNCT
ftr-422	1351	4	contingent	contingent	ADJ
ftr-422	1351	5	payment	payment	NOUN
ftr-422	1351	6	debt	debt	NOUN
ftr-422	1351	7	instruments	instrument	NOUN
ftr-422	1351	8	(	(	PUNCT
ftr-422	1351	9	cpdi	cpdi	NOUN
ftr-422	1351	10	)	)	PUNCT
ftr-422	1351	11	a	a	DET
ftr-422	1351	12	cpdi	cpdi	NOUN
ftr-422	1351	13	that	that	PRON
ftr-422	1351	14	is	be	AUX
ftr-422	1351	15	publicly	publicly	ADV
ftr-422	1351	16	traded	trade	VERB
ftr-422	1351	17	at	at	ADP
ftr-422	1351	18	issuance	issuance	NOUN
ftr-422	1351	19	,	,	PUNCT
ftr-422	1351	20	or	or	CCONJ
ftr-422	1351	21	is	be	AUX
ftr-422	1351	22	issued	issue	VERB
ftr-422	1351	23	for	for	ADP
ftr-422	1351	24	money	money	NOUN
ftr-422	1351	25	or	or	CCONJ
ftr-422	1351	26	publicly	publicly	ADV
ftr-422	1351	27	traded	trade	VERB
ftr-422	1351	28	property	property	NOUN
ftr-422	1351	29	,	,	PUNCT
ftr-422	1351	30	must	must	AUX
ftr-422	1351	31	be	be	AUX
ftr-422	1351	32	accounted	account	VERB
ftr-422	1351	33	for	for	ADP
ftr-422	1351	34	under	under	ADP
ftr-422	1351	35	the	the	DET
ftr-422	1351	36	noncontingent	noncontingent	NOUN
ftr-422	1351	37	bond	bond	NOUN
ftr-422	1351	38	method	method	NOUN
ftr-422	1351	39	.	.	PUNCT
ftr-422	1352	1	under	under	ADP
ftr-422	1352	2	this	this	DET
ftr-422	1352	3	method	method	NOUN
ftr-422	1352	4	,	,	PUNCT
ftr-422	1352	5	interest	interest	NOUN
ftr-422	1352	6	accrues	accrue	VERB
ftr-422	1352	7	in	in	ADP
ftr-422	1352	8	the	the	DET
ftr-422	1352	9	first	first	ADJ
ftr-422	1352	10	instance	instance	NOUN
ftr-422	1352	11	as	as	SCONJ
ftr-422	1352	12	if	if	SCONJ
ftr-422	1352	13	the315	the315	PROPN
ftr-422	1352	14	cpdi	cpdi	NOUN
ftr-422	1352	15	were	be	AUX
ftr-422	1352	16	a	a	DET
ftr-422	1352	17	comparable	comparable	ADJ
ftr-422	1352	18	fixed	fix	VERB
ftr-422	1352	19	-	-	PUNCT
ftr-422	1352	20	rate	rate	NOUN
ftr-422	1352	21	debt	debt	NOUN
ftr-422	1352	22	instrument	instrument	NOUN
ftr-422	1352	23	and	and	CCONJ
ftr-422	1352	24	then	then	ADV
ftr-422	1352	25	appropriate	appropriate	ADJ
ftr-422	1352	26	adjustments	adjustment	NOUN
ftr-422	1352	27	are	be	AUX
ftr-422	1352	28	made	make	VERB
ftr-422	1352	29	to	to	PART
ftr-422	1352	30	account	account	VERB
ftr-422	1352	31	for	for	ADP
ftr-422	1352	32	the	the	DET
ftr-422	1352	33	difference	difference	NOUN
ftr-422	1352	34	between	between	ADP
ftr-422	1352	35	the	the	DET
ftr-422	1352	36	actual	actual	ADJ
ftr-422	1352	37	payments	payment	NOUN
ftr-422	1352	38	on	on	ADP
ftr-422	1352	39	the	the	DET
ftr-422	1352	40	cpdi	cpdi	NOUN
ftr-422	1352	41	and	and	CCONJ
ftr-422	1352	42	the	the	DET
ftr-422	1352	43	assumed	assume	VERB
ftr-422	1352	44	payments	payment	NOUN
ftr-422	1352	45	on	on	ADP
ftr-422	1352	46	the	the	DET
ftr-422	1352	47	comparable	comparable	ADJ
ftr-422	1352	48	noncontingent	noncontingent	NOUN
ftr-422	1352	49	bond	bond	NOUN
ftr-422	1352	50	.	.	PUNCT
ftr-422	1353	1	applying	apply	VERB
ftr-422	1353	2	the	the	DET
ftr-422	1353	3	noncontingent	noncontingent	NOUN
ftr-422	1353	4	bond	bond	NOUN
ftr-422	1353	5	method	method	NOUN
ftr-422	1353	6	requires	require	VERB
ftr-422	1353	7	the	the	DET
ftr-422	1353	8	following	follow	VERB
ftr-422	1353	9	steps:316	steps:316	X
ftr-422	1353	10	(	(	PUNCT
ftr-422	1353	11	i	i	NOUN
ftr-422	1353	12	)	)	PUNCT
ftr-422	1353	13	determine	determine	VERB
ftr-422	1353	14	the	the	DET
ftr-422	1353	15	comparable	comparable	ADJ
ftr-422	1353	16	yield	yield	NOUN
ftr-422	1353	17	as	as	ADP
ftr-422	1353	18	of	of	ADP
ftr-422	1353	19	the	the	DET
ftr-422	1353	20	issue	issue	NOUN
ftr-422	1353	21	date	date	NOUN
ftr-422	1353	22	;	;	PUNCT
ftr-422	1353	23	(	(	PUNCT
ftr-422	1353	24	ii	ii	NOUN
ftr-422	1353	25	)	)	PUNCT
ftr-422	1353	26	determine	determine	VERB
ftr-422	1353	27	the	the	DET
ftr-422	1353	28	projected	project	VERB
ftr-422	1353	29	payment	payment	NOUN
ftr-422	1353	30	schedule	schedule	NOUN
ftr-422	1353	31	as	as	ADP
ftr-422	1353	32	of	of	ADP
ftr-422	1353	33	the	the	DET
ftr-422	1353	34	issue	issue	NOUN
ftr-422	1353	35	date	date	NOUN
ftr-422	1353	36	;	;	PUNCT
ftr-422	1353	37	(	(	PUNCT
ftr-422	1353	38	iii	iii	X
ftr-422	1353	39	)	)	PUNCT
ftr-422	1353	40	determine	determine	VERB
ftr-422	1353	41	the	the	DET
ftr-422	1353	42	daily317	daily317	PROPN
ftr-422	1353	43	portions	portion	NOUN
ftr-422	1353	44	of	of	ADP
ftr-422	1353	45	interest	interest	NOUN
ftr-422	1353	46	;	;	PUNCT
ftr-422	1353	47	and	and	CCONJ
ftr-422	1353	48	(	(	PUNCT
ftr-422	1353	49	iv	iv	X
ftr-422	1353	50	)	)	PUNCT
ftr-422	1353	51	adjust	adjust	VERB
ftr-422	1353	52	the	the	DET
ftr-422	1353	53	amount	amount	NOUN
ftr-422	1353	54	of	of	ADP
ftr-422	1353	55	income	income	NOUN
ftr-422	1353	56	or	or	CCONJ
ftr-422	1353	57	deductions	deduction	NOUN
ftr-422	1353	58	for	for	ADP
ftr-422	1353	59	differences	difference	NOUN
ftr-422	1353	60	between	between	ADP
ftr-422	1353	61	projected	project	VERB
ftr-422	1353	62	and	and	CCONJ
ftr-422	1353	63	actual	actual	ADJ
ftr-422	1353	64	contingent	contingent	NOUN
ftr-422	1353	65	payments	payment	NOUN
ftr-422	1353	66	.	.	PUNCT
ftr-422	1354	1	if	if	SCONJ
ftr-422	1354	2	the	the	DET
ftr-422	1354	3	actual318	actual318	PROPN
ftr-422	1354	4	amount	amount	NOUN
ftr-422	1354	5	of	of	ADP
ftr-422	1354	6	a	a	DET
ftr-422	1354	7	contingent	contingent	ADJ
ftr-422	1354	8	payment	payment	NOUN
ftr-422	1354	9	becomes	becomes	AUX
ftr-422	1354	10	fixed	fix	VERB
ftr-422	1354	11	at	at	ADP
ftr-422	1354	12	an	an	DET
ftr-422	1354	13	amount	amount	NOUN
ftr-422	1354	14	that	that	PRON
ftr-422	1354	15	differs	differ	VERB
ftr-422	1354	16	from	from	ADP
ftr-422	1354	17	the	the	DET
ftr-422	1354	18	projected	project	VERB
ftr-422	1354	19	amount	amount	NOUN
ftr-422	1354	20	of	of	ADP
ftr-422	1354	21	the	the	DET
ftr-422	1354	22	payment	payment	NOUN
ftr-422	1354	23	,	,	PUNCT
ftr-422	1354	24	the	the	DET
ftr-422	1354	25	difference	difference	NOUN
ftr-422	1354	26	results	result	VERB
ftr-422	1354	27	in	in	ADP
ftr-422	1354	28	either	either	CCONJ
ftr-422	1354	29	a	a	DET
ftr-422	1354	30	positive	positive	ADJ
ftr-422	1354	31	or	or	CCONJ
ftr-422	1354	32	negative	negative	ADJ
ftr-422	1354	33	adjustment.319	adjustment.319	PROPN
ftr-422	1354	34	a	a	DET
ftr-422	1354	35	cpdi	cpdi	NOUN
ftr-422	1354	36	that	that	PRON
ftr-422	1354	37	is	be	AUX
ftr-422	1354	38	issued	issue	VERB
ftr-422	1354	39	for	for	ADP
ftr-422	1354	40	non	non	ADJ
ftr-422	1354	41	-	-	ADJ
ftr-422	1354	42	publicly	publicly	ADV
ftr-422	1354	43	traded	trade	VERB
ftr-422	1354	44	property	property	NOUN
ftr-422	1354	45	is	be	AUX
ftr-422	1354	46	taxed	tax	VERB
ftr-422	1354	47	under	under	ADP
ftr-422	1354	48	a	a	DET
ftr-422	1354	49	different	different	ADJ
ftr-422	1354	50	method	method	NOUN
ftr-422	1354	51	.	.	PUNCT
ftr-422	1355	1	under	under	ADP
ftr-422	1355	2	this	this	DET
ftr-422	1355	3	alternative	alternative	NOUN
ftr-422	1355	4	,	,	PUNCT
ftr-422	1355	5	the	the	DET
ftr-422	1355	6	contingent	contingent	NOUN
ftr-422	1355	7	and	and	CCONJ
ftr-422	1355	8	non	non	ADJ
ftr-422	1355	9	-	-	PROPN
ftr-422	1355	10	contingent320	contingent320	ADJ
ftr-422	1355	11	components	component	NOUN
ftr-422	1355	12	are	be	AUX
ftr-422	1355	13	separated	separate	VERB
ftr-422	1355	14	and	and	CCONJ
ftr-422	1355	15	accounted	account	VERB
ftr-422	1355	16	for	for	ADP
ftr-422	1355	17	separately	separately	ADV
ftr-422	1355	18	;	;	PUNCT
ftr-422	1355	19	while	while	SCONJ
ftr-422	1355	20	the	the	DET
ftr-422	1355	21	latter	latter	ADJ
ftr-422	1355	22	portion	portion	NOUN
ftr-422	1355	23	is	be	AUX
ftr-422	1355	24	taxed	tax	VERB
ftr-422	1355	25	under	under	ADP
ftr-422	1355	26	the	the	DET
ftr-422	1355	27	oid	oid	NOUN
ftr-422	1355	28	rules	rule	NOUN
ftr-422	1355	29	(	(	PUNCT
ftr-422	1355	30	assuming	assume	VERB
ftr-422	1355	31	no	no	DET
ftr-422	1355	32	qualified	qualified	ADJ
ftr-422	1355	33	stated	state	VERB
ftr-422	1355	34	interest	interest	NOUN
ftr-422	1355	35	)	)	PUNCT
ftr-422	1355	36	,	,	PUNCT
ftr-422	1355	37	the	the	DET
ftr-422	1355	38	former	former	ADJ
ftr-422	1355	39	is	be	AUX
ftr-422	1355	40	subject	subject	ADJ
ftr-422	1355	41	to	to	ADP
ftr-422	1355	42	the	the	DET
ftr-422	1355	43	wait	wait	VERB
ftr-422	1355	44	-	-	PUNCT
ftr-422	1355	45	and	and	CCONJ
ftr-422	1355	46	-	-	PUNCT
ftr-422	1355	47	see	see	VERB
ftr-422	1355	48	method.321	method.321	PROPN
ftr-422	1355	49	315	315	NUM
ftr-422	1355	50	.	.	PUNCT
ftr-422	1356	1	regs	regs	PROPN
ftr-422	1356	2	.	.	PUNCT
ftr-422	1357	1	§	§	PROPN
ftr-422	1357	2	1.1275	1.1275	NUM
ftr-422	1357	3	-	-	SYM
ftr-422	1357	4	4(b	4(b	NUM
ftr-422	1357	5	)	)	PUNCT
ftr-422	1357	6	.	.	PUNCT
ftr-422	1358	1	316	316	NUM
ftr-422	1358	2	.	.	PUNCT
ftr-422	1358	3	regs	regs	PROPN
ftr-422	1358	4	.	.	PUNCT
ftr-422	1359	1	§	§	PROPN
ftr-422	1359	2	1.1275	1.1275	NUM
ftr-422	1359	3	-	-	SYM
ftr-422	1359	4	4(b)(2	4(b)(2	NUM
ftr-422	1359	5	)	)	PUNCT
ftr-422	1359	6	.	.	PUNCT
ftr-422	1360	1	317	317	NUM
ftr-422	1360	2	.	.	PUNCT
ftr-422	1360	3	regs	regs	PROPN
ftr-422	1360	4	.	.	PUNCT
ftr-422	1361	1	§	§	PROPN
ftr-422	1361	2	1.275	1.275	NUM
ftr-422	1361	3	-	-	NUM
ftr-422	1361	4	5(b)(3)(i	5(b)(3)(i	NUM
ftr-422	1361	5	)	)	PUNCT
ftr-422	1361	6	,	,	PUNCT
ftr-422	1361	7	(	(	PUNCT
ftr-422	1361	8	ii	ii	NOUN
ftr-422	1361	9	)	)	PUNCT
ftr-422	1361	10	.	.	PUNCT
ftr-422	1362	1	the	the	DET
ftr-422	1362	2	projected	project	VERB
ftr-422	1362	3	payment	payment	NOUN
ftr-422	1362	4	schedule	schedule	NOUN
ftr-422	1362	5	consists	consist	VERB
ftr-422	1362	6	of	of	ADP
ftr-422	1362	7	all	all	DET
ftr-422	1362	8	noncontingent	noncontingent	NOUN
ftr-422	1362	9	payments	payment	NOUN
ftr-422	1362	10	and	and	CCONJ
ftr-422	1362	11	a	a	DET
ftr-422	1362	12	projected	project	VERB
ftr-422	1362	13	amount	amount	NOUN
ftr-422	1362	14	for	for	ADP
ftr-422	1362	15	each	each	DET
ftr-422	1362	16	contingent	contingent	ADJ
ftr-422	1362	17	payment	payment	NOUN
ftr-422	1362	18	.	.	PUNCT
ftr-422	1363	1	regs	reg	NOUN
ftr-422	1363	2	.	.	PUNCT
ftr-422	1364	1	§	§	PROPN
ftr-422	1364	2	1.1275	1.1275	NUM
ftr-422	1364	3	-	-	SYM
ftr-422	1364	4	4(b)(4)(ii	4(b)(4)(ii	NUM
ftr-422	1364	5	)	)	PUNCT
ftr-422	1364	6	.	.	PUNCT
ftr-422	1365	1	the	the	DET
ftr-422	1365	2	payment	payment	NOUN
ftr-422	1365	3	schedule	schedule	NOUN
ftr-422	1365	4	is	be	AUX
ftr-422	1365	5	determined	determine	VERB
ftr-422	1365	6	as	as	ADP
ftr-422	1365	7	of	of	ADP
ftr-422	1365	8	the	the	DET
ftr-422	1365	9	debt	debt	NOUN
ftr-422	1365	10	instrument	instrument	NOUN
ftr-422	1365	11	’s	’s	PART
ftr-422	1365	12	issue	issue	NOUN
ftr-422	1365	13	date	date	NOUN
ftr-422	1365	14	and	and	CCONJ
ftr-422	1365	15	remains	remain	VERB
ftr-422	1365	16	fixed	fix	VERB
ftr-422	1365	17	throughout	throughout	ADP
ftr-422	1365	18	the	the	DET
ftr-422	1365	19	term	term	NOUN
ftr-422	1365	20	of	of	ADP
ftr-422	1365	21	the	the	DET
ftr-422	1365	22	debt	debt	NOUN
ftr-422	1365	23	instrument	instrument	NOUN
ftr-422	1365	24	.	.	PUNCT
ftr-422	1366	1	regs	regs	PROPN
ftr-422	1366	2	.	.	PUNCT
ftr-422	1367	1	§	§	PROPN
ftr-422	1367	2	1.12754(b)(3)(ii	1.12754(b)(3)(ii	NUM
ftr-422	1367	3	)	)	PUNCT
ftr-422	1367	4	.	.	PUNCT
ftr-422	1368	1	318	318	NUM
ftr-422	1368	2	.	.	PUNCT
ftr-422	1368	3	regs	regs	PROPN
ftr-422	1368	4	.	.	PUNCT
ftr-422	1369	1	§	§	PROPN
ftr-422	1369	2	1.1275	1.1275	NUM
ftr-422	1369	3	-	-	SYM
ftr-422	1369	4	4(b)(3)(iii)-(iv	4(b)(3)(iii)-(iv	NUM
ftr-422	1369	5	)	)	PUNCT
ftr-422	1369	6	.	.	PUNCT
ftr-422	1370	1	319	319	NUM
ftr-422	1370	2	.	.	PUNCT
ftr-422	1370	3	regs	regs	PROPN
ftr-422	1370	4	.	.	PUNCT
ftr-422	1371	1	§	§	PROPN
ftr-422	1371	2	1.1275	1.1275	NUM
ftr-422	1371	3	-	-	SYM
ftr-422	1371	4	4(b)(6	4(b)(6	NUM
ftr-422	1371	5	)	)	PUNCT
ftr-422	1371	6	.	.	PUNCT
ftr-422	1372	1	a	a	DET
ftr-422	1372	2	net	net	ADJ
ftr-422	1372	3	positive	positive	ADJ
ftr-422	1372	4	adjustment	adjustment	NOUN
ftr-422	1372	5	in	in	ADP
ftr-422	1372	6	a	a	DET
ftr-422	1372	7	tax	tax	NOUN
ftr-422	1372	8	year	year	NOUN
ftr-422	1372	9	is	be	AUX
ftr-422	1372	10	trea	trea	PROPN
ftr-422	1372	11	-	-	PUNCT
ftr-422	1372	12	ted	te	VERB
ftr-422	1372	13	by	by	ADP
ftr-422	1372	14	the	the	DET
ftr-422	1372	15	taxpayer	taxpayer	NOUN
ftr-422	1372	16	as	as	ADP
ftr-422	1372	17	additional	additional	ADJ
ftr-422	1372	18	interest	interest	NOUN
ftr-422	1372	19	for	for	ADP
ftr-422	1372	20	the	the	DET
ftr-422	1372	21	taxable	taxable	ADJ
ftr-422	1372	22	year	year	NOUN
ftr-422	1372	23	.	.	PUNCT
ftr-422	1373	1	regs	regs	PROPN
ftr-422	1373	2	.	.	PUNCT
ftr-422	1374	1	§	§	PROPN
ftr-422	1374	2	1.1275	1.1275	NUM
ftr-422	1374	3	-	-	SYM
ftr-422	1374	4	4(b)(6)(ii	4(b)(6)(ii	NUM
ftr-422	1374	5	)	)	PUNCT
ftr-422	1374	6	.	.	PUNCT
ftr-422	1375	1	a	a	DET
ftr-422	1375	2	net	net	ADJ
ftr-422	1375	3	negative	negative	ADJ
ftr-422	1375	4	adjustment	adjustment	NOUN
ftr-422	1375	5	first	first	ADV
ftr-422	1375	6	offsets	offset	VERB
ftr-422	1375	7	the	the	DET
ftr-422	1375	8	interest	interest	NOUN
ftr-422	1375	9	that	that	PRON
ftr-422	1375	10	accrued	accrue	VERB
ftr-422	1375	11	on	on	ADP
ftr-422	1375	12	the	the	DET
ftr-422	1375	13	debt	debt	NOUN
ftr-422	1375	14	instrument	instrument	NOUN
ftr-422	1375	15	for	for	ADP
ftr-422	1375	16	the	the	DET
ftr-422	1375	17	taxable	taxable	ADJ
ftr-422	1375	18	year	year	NOUN
ftr-422	1375	19	based	base	VERB
ftr-422	1375	20	on	on	ADP
ftr-422	1375	21	the	the	DET
ftr-422	1375	22	projected	project	VERB
ftr-422	1375	23	payment	payment	NOUN
ftr-422	1375	24	schedule	schedule	NOUN
ftr-422	1375	25	.	.	PUNCT
ftr-422	1376	1	regs	regs	PROPN
ftr-422	1376	2	.	.	PUNCT
ftr-422	1377	1	§	§	PROPN
ftr-422	1377	2	1.12754(b)(6)(iii)(a	1.12754(b)(6)(iii)(a	NUM
ftr-422	1377	3	)	)	PUNCT
ftr-422	1377	4	.	.	PUNCT
ftr-422	1378	1	if	if	SCONJ
ftr-422	1378	2	the	the	DET
ftr-422	1378	3	net	net	ADJ
ftr-422	1378	4	negative	negative	ADJ
ftr-422	1378	5	adjustment	adjustment	NOUN
ftr-422	1378	6	exceeds	exceed	VERB
ftr-422	1378	7	the	the	DET
ftr-422	1378	8	amount	amount	NOUN
ftr-422	1378	9	of	of	ADP
ftr-422	1378	10	interest	interest	NOUN
ftr-422	1378	11	accrued	accrue	VERB
ftr-422	1378	12	on	on	ADP
ftr-422	1378	13	the	the	DET
ftr-422	1378	14	debt	debt	NOUN
ftr-422	1378	15	instrument	instrument	NOUN
ftr-422	1378	16	for	for	ADP
ftr-422	1378	17	the	the	DET
ftr-422	1378	18	tax	tax	NOUN
ftr-422	1378	19	year	year	NOUN
ftr-422	1378	20	under	under	ADP
ftr-422	1378	21	the	the	DET
ftr-422	1378	22	projected	project	VERB
ftr-422	1378	23	payment	payment	NOUN
ftr-422	1378	24	schedule	schedule	NOUN
ftr-422	1378	25	,	,	PUNCT
ftr-422	1378	26	then	then	ADV
ftr-422	1378	27	generally	generally	ADV
ftr-422	1378	28	,	,	PUNCT
ftr-422	1378	29	the	the	DET
ftr-422	1378	30	excess	excess	NOUN
ftr-422	1378	31	is	be	AUX
ftr-422	1378	32	treated	treat	VERB
ftr-422	1378	33	as	as	ADP
ftr-422	1378	34	an	an	DET
ftr-422	1378	35	ordinary	ordinary	ADJ
ftr-422	1378	36	loss	loss	NOUN
ftr-422	1378	37	by	by	ADP
ftr-422	1378	38	the	the	DET
ftr-422	1378	39	holder	holder	NOUN
ftr-422	1378	40	(	(	PUNCT
ftr-422	1378	41	and	and	CCONJ
ftr-422	1378	42	as	as	ADP
ftr-422	1378	43	ordinary	ordinary	ADJ
ftr-422	1378	44	income	income	NOUN
ftr-422	1378	45	by	by	ADP
ftr-422	1378	46	the	the	DET
ftr-422	1378	47	issuer	issuer	NOUN
ftr-422	1378	48	)	)	PUNCT
ftr-422	1378	49	subject	subject	NOUN
ftr-422	1378	50	to	to	ADP
ftr-422	1378	51	certain	certain	ADJ
ftr-422	1378	52	limitations	limitation	NOUN
ftr-422	1378	53	.	.	PUNCT
ftr-422	1379	1	regs	reg	NOUN
ftr-422	1379	2	.	.	PUNCT
ftr-422	1380	1	§	§	PROPN
ftr-422	1380	2	1.1275	1.1275	NUM
ftr-422	1380	3	-	-	NUM
ftr-422	1380	4	4(b)(6)(iii)(b	4(b)(6)(iii)(b	NUM
ftr-422	1380	5	)	)	PUNCT
ftr-422	1380	6	.	.	PUNCT
ftr-422	1381	1	320	320	NUM
ftr-422	1381	2	.	.	PUNCT
ftr-422	1381	3	regs	regs	PROPN
ftr-422	1381	4	.	.	PUNCT
ftr-422	1382	1	§	§	PROPN
ftr-422	1382	2	1.1275	1.1275	NUM
ftr-422	1382	3	-	-	SYM
ftr-422	1382	4	4(c	4(c	NUM
ftr-422	1382	5	)	)	PUNCT
ftr-422	1382	6	.	.	PUNCT
ftr-422	1383	1	321	321	NUM
ftr-422	1383	2	.	.	PUNCT
ftr-422	1383	3	regs	reg	NOUN
ftr-422	1383	4	.	.	PUNCT
ftr-422	1384	1	§	§	PROPN
ftr-422	1384	2	1.1275	1.1275	NUM
ftr-422	1384	3	-	-	SYM
ftr-422	1384	4	4(c)(4)(i	4(c)(4)(i	NUM
ftr-422	1384	5	)	)	PUNCT
ftr-422	1384	6	.	.	PUNCT
ftr-422	1385	1	2004	2004	NUM
ftr-422	1385	2	]	]	PUNCT
ftr-422	1385	3	book	book	NOUN
ftr-422	1385	4	tax	tax	NOUN
ftr-422	1385	5	conformity	conformity	NOUN
ftr-422	1385	6	for	for	ADP
ftr-422	1385	7	financial	financial	ADJ
ftr-422	1385	8	instruments	instrument	NOUN
ftr-422	1385	9	737	737	NUM
ftr-422	1385	10	(	(	PUNCT
ftr-422	1385	11	ii	ii	NOUN
ftr-422	1385	12	)	)	PUNCT
ftr-422	1385	13	contingent	contingent	ADJ
ftr-422	1385	14	notional	notional	ADJ
ftr-422	1385	15	principal	principal	NOUN
ftr-422	1385	16	contracts	contract	VERB
ftr-422	1385	17	the	the	DET
ftr-422	1385	18	proposed	propose	VERB
ftr-422	1385	19	contingent	contingent	NOUN
ftr-422	1385	20	npc	npc	NOUN
ftr-422	1385	21	regulations	regulation	NOUN
ftr-422	1385	22	adopted	adopt	VERB
ftr-422	1385	23	a	a	DET
ftr-422	1385	24	variation	variation	NOUN
ftr-422	1385	25	on	on	ADP
ftr-422	1385	26	the322	the322	PROPN
ftr-422	1385	27	noncontingent	noncontingent	NOUN
ftr-422	1385	28	swap	swap	NOUN
ftr-422	1385	29	method	method	NOUN
ftr-422	1385	30	described	describe	VERB
ftr-422	1385	31	in	in	ADP
ftr-422	1385	32	notice	notice	NOUN
ftr-422	1385	33	2001	2001	NUM
ftr-422	1385	34	-	-	SYM
ftr-422	1385	35	44	44	NUM
ftr-422	1385	36	(	(	PUNCT
ftr-422	1385	37	which	which	PRON
ftr-422	1385	38	is	be	AUX
ftr-422	1385	39	generally323	generally323	PROPN
ftr-422	1385	40	similar	similar	ADJ
ftr-422	1385	41	to	to	ADP
ftr-422	1385	42	the	the	DET
ftr-422	1385	43	non	non	ADJ
ftr-422	1385	44	-	-	ADJ
ftr-422	1385	45	contingent	contingent	ADJ
ftr-422	1385	46	bond	bond	NOUN
ftr-422	1385	47	method	method	NOUN
ftr-422	1385	48	under	under	ADP
ftr-422	1385	49	the	the	DET
ftr-422	1385	50	cpdi	cpdi	NOUN
ftr-422	1385	51	regulations	regulation	NOUN
ftr-422	1385	52	)	)	PUNCT
ftr-422	1385	53	.	.	PUNCT
ftr-422	1386	1	the	the	DET
ftr-422	1386	2	noncontingent	noncontingent	NOUN
ftr-422	1386	3	swap	swap	NOUN
ftr-422	1386	4	method	method	NOUN
ftr-422	1386	5	requires	require	VERB
ftr-422	1386	6	(	(	PUNCT
ftr-422	1386	7	1	1	X
ftr-422	1386	8	)	)	PUNCT
ftr-422	1386	9	projecting	project	VERB
ftr-422	1386	10	initially	initially	ADV
ftr-422	1386	11	what	what	PRON
ftr-422	1386	12	the	the	DET
ftr-422	1386	13	contingent	contingent	ADJ
ftr-422	1386	14	payment	payment	NOUN
ftr-422	1386	15	will	will	AUX
ftr-422	1386	16	be	be	AUX
ftr-422	1386	17	;	;	PUNCT
ftr-422	1386	18	(	(	PUNCT
ftr-422	1386	19	2	2	X
ftr-422	1386	20	)	)	PUNCT
ftr-422	1386	21	accounting	account	VERB
ftr-422	1386	22	annually	annually	ADV
ftr-422	1386	23	for	for	ADP
ftr-422	1386	24	the	the	DET
ftr-422	1386	25	appropriate	appropriate	ADJ
ftr-422	1386	26	portions	portion	NOUN
ftr-422	1386	27	of	of	ADP
ftr-422	1386	28	the	the	DET
ftr-422	1386	29	projected	project	VERB
ftr-422	1386	30	contingent	contingent	NOUN
ftr-422	1386	31	amounts	amount	VERB
ftr-422	1386	32	;	;	PUNCT
ftr-422	1386	33	(	(	PUNCT
ftr-422	1386	34	3	3	X
ftr-422	1386	35	)	)	PUNCT
ftr-422	1386	36	re	re	VERB
ftr-422	1386	37	-	-	VERB
ftr-422	1386	38	projecting	project	VERB
ftr-422	1386	39	the	the	DET
ftr-422	1386	40	contingent	contingent	NOUN
ftr-422	1386	41	amounts	amount	VERB
ftr-422	1386	42	annually	annually	ADV
ftr-422	1386	43	;	;	PUNCT
ftr-422	1386	44	and	and	CCONJ
ftr-422	1386	45	(	(	PUNCT
ftr-422	1386	46	4	4	X
ftr-422	1386	47	)	)	PUNCT
ftr-422	1386	48	reflecting	reflect	VERB
ftr-422	1386	49	amounts	amount	NOUN
ftr-422	1386	50	attributable	attributable	ADJ
ftr-422	1386	51	to	to	ADP
ftr-422	1386	52	the	the	DET
ftr-422	1386	53	difference	difference	NOUN
ftr-422	1386	54	between	between	ADP
ftr-422	1386	55	projected	project	VERB
ftr-422	1386	56	and	and	CCONJ
ftr-422	1386	57	re	re	ADJ
ftr-422	1386	58	-	-	ADJ
ftr-422	1386	59	projected	project	VERB
ftr-422	1386	60	amounts	amount	NOUN
ftr-422	1386	61	through	through	ADP
ftr-422	1386	62	adjustments	adjustment	NOUN
ftr-422	1386	63	that	that	PRON
ftr-422	1386	64	are	be	AUX
ftr-422	1386	65	spread	spread	VERB
ftr-422	1386	66	over	over	ADP
ftr-422	1386	67	a	a	DET
ftr-422	1386	68	one	one	NUM
ftr-422	1386	69	-	-	PUNCT
ftr-422	1386	70	year	year	NOUN
ftr-422	1386	71	period	period	NOUN
ftr-422	1386	72	.	.	PUNCT
ftr-422	1387	1	as	as	ADP
ftr-422	1387	2	an	an	DET
ftr-422	1387	3	alternative	alternative	NOUN
ftr-422	1387	4	,	,	PUNCT
ftr-422	1387	5	the	the	DET
ftr-422	1387	6	proposed	propose	VERB
ftr-422	1387	7	regulations	regulation	NOUN
ftr-422	1387	8	also	also	ADV
ftr-422	1387	9	provide	provide	VERB
ftr-422	1387	10	an324	an324	ADJ
ftr-422	1387	11	elective	elective	ADJ
ftr-422	1387	12	mark	mark	NOUN
ftr-422	1387	13	-	-	PUNCT
ftr-422	1387	14	to	to	ADP
ftr-422	1387	15	-	-	PUNCT
ftr-422	1387	16	market	market	NOUN
ftr-422	1387	17	method	method	NOUN
ftr-422	1387	18	for	for	ADP
ftr-422	1387	19	notional	notional	ADJ
ftr-422	1387	20	principal	principal	ADJ
ftr-422	1387	21	contracts	contract	NOUN
ftr-422	1387	22	with	with	ADP
ftr-422	1387	23	nonperiodic	nonperiodic	ADJ
ftr-422	1387	24	(	(	PUNCT
ftr-422	1387	25	contingent	contingent	NOUN
ftr-422	1387	26	or	or	CCONJ
ftr-422	1387	27	non	non	ADJ
ftr-422	1387	28	-	-	ADJ
ftr-422	1387	29	contingent	contingent	ADJ
ftr-422	1387	30	)	)	PUNCT
ftr-422	1387	31	payments.325	payments.325	PROPN
ftr-422	1387	32	the	the	DET
ftr-422	1387	33	major	major	ADJ
ftr-422	1387	34	difference	difference	NOUN
ftr-422	1387	35	between	between	ADP
ftr-422	1387	36	the	the	DET
ftr-422	1387	37	non	non	ADJ
ftr-422	1387	38	-	-	ADJ
ftr-422	1387	39	contingent	contingent	ADJ
ftr-422	1387	40	bond	bond	NOUN
ftr-422	1387	41	method	method	NOUN
ftr-422	1387	42	and	and	CCONJ
ftr-422	1387	43	the	the	DET
ftr-422	1387	44	non	non	ADJ
ftr-422	1387	45	-	-	ADJ
ftr-422	1387	46	contingent	contingent	ADJ
ftr-422	1387	47	swap	swap	NOUN
ftr-422	1387	48	method	method	NOUN
ftr-422	1387	49	is	be	AUX
ftr-422	1387	50	the	the	DET
ftr-422	1387	51	annual	annual	ADJ
ftr-422	1387	52	adjustment	adjustment	NOUN
ftr-422	1387	53	of	of	ADP
ftr-422	1387	54	the	the	DET
ftr-422	1387	55	projection	projection	NOUN
ftr-422	1387	56	in	in	ADP
ftr-422	1387	57	the	the	DET
ftr-422	1387	58	latter	latter	ADJ
ftr-422	1387	59	method	method	NOUN
ftr-422	1387	60	.	.	PUNCT
ftr-422	1388	1	as	as	SCONJ
ftr-422	1388	2	set	set	VERB
ftr-422	1388	3	forth	forth	ADV
ftr-422	1388	4	above	above	ADV
ftr-422	1388	5	,	,	PUNCT
ftr-422	1388	6	the	the	DET
ftr-422	1388	7	non	non	ADJ
ftr-422	1388	8	-	-	ADJ
ftr-422	1388	9	contingent	contingent	ADJ
ftr-422	1388	10	swap	swap	NOUN
ftr-422	1388	11	method	method	NOUN
ftr-422	1388	12	is	be	AUX
ftr-422	1388	13	closer	close	ADJ
ftr-422	1388	14	to	to	ADP
ftr-422	1388	15	a	a	DET
ftr-422	1388	16	mark	mark	VERB
ftr-422	1388	17	-	-	PUNCT
ftr-422	1388	18	to	to	ADP
ftr-422	1388	19	-	-	PUNCT
ftr-422	1388	20	market	market	NOUN
ftr-422	1388	21	regime	regime	NOUN
ftr-422	1388	22	that	that	SCONJ
ftr-422	1388	23	the	the	DET
ftr-422	1388	24	non	non	ADJ
ftr-422	1388	25	-	-	ADJ
ftr-422	1388	26	contingent	contingent	ADJ
ftr-422	1388	27	bond	bond	NOUN
ftr-422	1388	28	method.326	method.326	NOUN
ftr-422	1388	29	(	(	PUNCT
ftr-422	1388	30	iii	iii	NOUN
ftr-422	1388	31	)	)	PUNCT
ftr-422	1388	32	accounting	accounting	NOUN
ftr-422	1388	33	conservatism	conservatism	NOUN
ftr-422	1388	34	a	a	DET
ftr-422	1388	35	“	"	PUNCT
ftr-422	1388	36	contingency	contingency	NOUN
ftr-422	1388	37	”	"	PUNCT
ftr-422	1388	38	is	be	AUX
ftr-422	1388	39	defined	define	VERB
ftr-422	1388	40	in	in	ADP
ftr-422	1388	41	fasb	fasb	PROPN
ftr-422	1388	42	statement	statement	NOUN
ftr-422	1388	43	no	no	INTJ
ftr-422	1388	44	.	.	NOUN
ftr-422	1388	45	5	5	NUM
ftr-422	1388	46	as	as	ADP
ftr-422	1388	47	:	:	PUNCT
ftr-422	1388	48	[	[	X
ftr-422	1388	49	a]n	a]n	VERB
ftr-422	1388	50	existing	exist	VERB
ftr-422	1388	51	condition	condition	NOUN
ftr-422	1388	52	,	,	PUNCT
ftr-422	1388	53	situation	situation	NOUN
ftr-422	1388	54	,	,	PUNCT
ftr-422	1388	55	or	or	CCONJ
ftr-422	1388	56	set	set	NOUN
ftr-422	1388	57	of	of	ADP
ftr-422	1388	58	circumstances	circumstance	NOUN
ftr-422	1388	59	involving	involve	VERB
ftr-422	1388	60	uncertainty	uncertainty	NOUN
ftr-422	1388	61	as	as	ADP
ftr-422	1388	62	to	to	ADP
ftr-422	1388	63	possible	possible	ADJ
ftr-422	1388	64	gain	gain	NOUN
ftr-422	1388	65	.	.	PUNCT
ftr-422	1388	66	.	.	PUNCT
ftr-422	1389	1	.	.	PUNCT
ftr-422	1390	1	or	or	CCONJ
ftr-422	1390	2	loss	loss	NOUN
ftr-422	1390	3	.	.	PUNCT
ftr-422	1390	4	.	.	PUNCT
ftr-422	1391	1	.	.	PUNCT
ftr-422	1392	1	to	to	ADP
ftr-422	1392	2	an	an	DET
ftr-422	1392	3	enterprise	enterprise	NOUN
ftr-422	1392	4	that	that	PRON
ftr-422	1392	5	will	will	AUX
ftr-422	1392	6	ultimately	ultimately	ADV
ftr-422	1392	7	be	be	AUX
ftr-422	1392	8	resolved	resolve	VERB
ftr-422	1392	9	when	when	SCONJ
ftr-422	1392	10	one	one	NUM
ftr-422	1392	11	or	or	CCONJ
ftr-422	1392	12	more	more	ADJ
ftr-422	1392	13	future	future	ADJ
ftr-422	1392	14	events	event	NOUN
ftr-422	1392	15	occur	occur	VERB
ftr-422	1392	16	or	or	CCONJ
ftr-422	1392	17	fail	fail	VERB
ftr-422	1392	18	to	to	PART
ftr-422	1392	19	occur.327	occur.327	NOUN
ftr-422	1392	20	322	322	NUM
ftr-422	1392	21	.	.	PUNCT
ftr-422	1392	22	see	see	VERB
ftr-422	1392	23	reg-166012	reg-166012	NOUN
ftr-422	1392	24	-	-	PUNCT
ftr-422	1392	25	02	02	NUM
ftr-422	1392	26	,	,	PUNCT
ftr-422	1392	27	supra	supra	NOUN
ftr-422	1392	28	note	note	NOUN
ftr-422	1392	29	27	27	NUM
ftr-422	1392	30	;	;	PUNCT
ftr-422	1392	31	see	see	VERB
ftr-422	1392	32	also	also	ADV
ftr-422	1392	33	garlock	garlock	PROPN
ftr-422	1392	34	,	,	PUNCT
ftr-422	1392	35	supra	supra	PROPN
ftr-422	1392	36	note	note	NOUN
ftr-422	1392	37	27	27	NUM
ftr-422	1392	38	.	.	NOUN
ftr-422	1392	39	323	323	NUM
ftr-422	1392	40	.	.	X
ftr-422	1393	1	2001	2001	NUM
ftr-422	1393	2	-	-	SYM
ftr-422	1393	3	2	2	NUM
ftr-422	1393	4	c.b	c.b	PROPN
ftr-422	1393	5	.	.	PROPN
ftr-422	1393	6	77	77	NUM
ftr-422	1393	7	.	.	PUNCT
ftr-422	1393	8	324	324	NUM
ftr-422	1393	9	.	.	PUNCT
ftr-422	1394	1	reg-166012	reg-166012	NOUN
ftr-422	1394	2	-	-	PUNCT
ftr-422	1394	3	02	02	NUM
ftr-422	1394	4	,	,	PUNCT
ftr-422	1394	5	supra	supra	NOUN
ftr-422	1394	6	note	note	NOUN
ftr-422	1394	7	27	27	NUM
ftr-422	1394	8	at	at	ADP
ftr-422	1394	9	69	69	NUM
ftr-422	1394	10	fed	feed	VERB
ftr-422	1394	11	.	.	PUNCT
ftr-422	1395	1	reg	reg	PROPN
ftr-422	1395	2	.	.	PUNCT
ftr-422	1395	3	8887	8887	NUM
ftr-422	1395	4	;	;	PUNCT
ftr-422	1395	5	see	see	VERB
ftr-422	1395	6	also	also	ADV
ftr-422	1395	7	garlock	garlock	PROPN
ftr-422	1395	8	(	(	PUNCT
ftr-422	1395	9	2004	2004	NUM
ftr-422	1395	10	)	)	PUNCT
ftr-422	1395	11	,	,	PUNCT
ftr-422	1395	12	supra	supra	PROPN
ftr-422	1395	13	note	note	NOUN
ftr-422	1395	14	27	27	NUM
ftr-422	1395	15	.	.	PUNCT
ftr-422	1396	1	325	325	NUM
ftr-422	1396	2	.	.	X
ftr-422	1396	3	reg-166012	reg-166012	NOUN
ftr-422	1396	4	-	-	PUNCT
ftr-422	1396	5	02	02	NUM
ftr-422	1396	6	,	,	PUNCT
ftr-422	1396	7	supra	supra	NOUN
ftr-422	1396	8	note	note	NOUN
ftr-422	1396	9	27	27	NUM
ftr-422	1396	10	at	at	ADP
ftr-422	1396	11	69	69	NUM
ftr-422	1396	12	fed	feed	VERB
ftr-422	1396	13	.	.	PUNCT
ftr-422	1397	1	reg	reg	PROPN
ftr-422	1397	2	.	.	PUNCT
ftr-422	1397	3	8887	8887	NUM
ftr-422	1397	4	-	-	SYM
ftr-422	1397	5	88	88	NUM
ftr-422	1397	6	.	.	PUNCT
ftr-422	1398	1	326	326	NUM
ftr-422	1398	2	.	.	PUNCT
ftr-422	1399	1	garlock	garlock	PROPN
ftr-422	1399	2	(	(	PUNCT
ftr-422	1399	3	2004	2004	NUM
ftr-422	1399	4	)	)	PUNCT
ftr-422	1399	5	,	,	PUNCT
ftr-422	1399	6	supra	supra	PROPN
ftr-422	1399	7	note	note	PROPN
ftr-422	1399	8	27	27	NUM
ftr-422	1399	9	,	,	PUNCT
ftr-422	1399	10	at	at	ADP
ftr-422	1399	11	152	152	NUM
ftr-422	1399	12	.	.	PUNCT
ftr-422	1399	13	327	327	NUM
ftr-422	1399	14	.	.	PUNCT
ftr-422	1400	1	fas	fas	PROPN
ftr-422	1400	2	5	5	NUM
ftr-422	1400	3	,	,	PUNCT
ftr-422	1400	4	supra	supra	PROPN
ftr-422	1400	5	note	note	PROPN
ftr-422	1400	6	313	313	NUM
ftr-422	1400	7	,	,	PUNCT
ftr-422	1400	8	¶	¶	NOUN
ftr-422	1400	9	1	1	NUM
ftr-422	1400	10	.	.	PUNCT
ftr-422	1401	1	the	the	DET
ftr-422	1401	2	principle	principle	NOUN
ftr-422	1401	3	of	of	ADP
ftr-422	1401	4	conservatism	conservatism	NOUN
ftr-422	1401	5	is	be	AUX
ftr-422	1401	6	stated	state	VERB
ftr-422	1401	7	in	in	ADP
ftr-422	1401	8	sfac	sfac	NOUN
ftr-422	1401	9	5	5	NUM
ftr-422	1401	10	,	,	PUNCT
ftr-422	1401	11	¶	¶	PROPN
ftr-422	1401	12	81	81	NUM
ftr-422	1401	13	:	:	PUNCT
ftr-422	1401	14	in	in	ADP
ftr-422	1401	15	assessing	assess	VERB
ftr-422	1401	16	the	the	DET
ftr-422	1401	17	prospect	prospect	NOUN
ftr-422	1401	18	that	that	SCONJ
ftr-422	1401	19	as	as	SCONJ
ftr-422	1401	20	yet	yet	ADV
ftr-422	1401	21	uncompleted	uncomplete	VERB
ftr-422	1401	22	transactions	transaction	NOUN
ftr-422	1401	23	will	will	AUX
ftr-422	1401	24	be	be	AUX
ftr-422	1401	25	concluded	conclude	VERB
ftr-422	1401	26	successfully	successfully	ADV
ftr-422	1401	27	,	,	PUNCT
ftr-422	1401	28	a	a	DET
ftr-422	1401	29	degree	degree	NOUN
ftr-422	1401	30	of	of	ADP
ftr-422	1401	31	skepticism	skepticism	NOUN
ftr-422	1401	32	is	be	AUX
ftr-422	1401	33	often	often	ADV
ftr-422	1401	34	warranted	warrant	VERB
ftr-422	1401	35	.	.	PUNCT
ftr-422	1402	1	moreover	moreover	ADV
ftr-422	1402	2	,	,	PUNCT
ftr-422	1402	3	as	as	ADP
ftr-422	1402	4	a	a	DET
ftr-422	1402	5	reaction	reaction	NOUN
ftr-422	1402	6	to	to	ADP
ftr-422	1402	7	uncertainty	uncertainty	NOUN
ftr-422	1402	8	,	,	PUNCT
ftr-422	1402	9	more	more	ADV
ftr-422	1402	10	stringent	stringent	ADJ
ftr-422	1402	11	requirements	requirement	NOUN
ftr-422	1402	12	historically	historically	ADV
ftr-422	1402	13	have	have	AUX
ftr-422	1402	14	been	be	AUX
ftr-422	1402	15	imposed	impose	VERB
ftr-422	1402	16	for	for	ADP
ftr-422	1402	17	recognizing	recognize	VERB
ftr-422	1402	18	revenues	revenue	NOUN
ftr-422	1402	19	and	and	CCONJ
ftr-422	1402	20	gains	gain	NOUN
ftr-422	1402	21	than	than	ADP
ftr-422	1402	22	for	for	ADP
ftr-422	1402	23	recognizing	recognize	VERB
ftr-422	1402	24	expenses	expense	NOUN
ftr-422	1402	25	and	and	CCONJ
ftr-422	1402	26	losses	loss	NOUN
ftr-422	1402	27	,	,	PUNCT
ftr-422	1402	28	and	and	CCONJ
ftr-422	1402	29	those	those	DET
ftr-422	1402	30	conservative	conservative	ADJ
ftr-422	1402	31	reactions	reaction	NOUN
ftr-422	1402	32	influence	influence	VERB
ftr-422	1402	33	the	the	DET
ftr-422	1402	34	guidance	guidance	NOUN
ftr-422	1402	35	for	for	ADP
ftr-422	1402	36	applying	apply	VERB
ftr-422	1402	37	the	the	DET
ftr-422	1402	38	recognition	recognition	NOUN
ftr-422	1402	39	criteria	criterion	NOUN
ftr-422	1402	40	to	to	ADP
ftr-422	1402	41	components	component	NOUN
ftr-422	1402	42	of	of	ADP
ftr-422	1402	43	earnings	earning	NOUN
ftr-422	1402	44	.	.	PUNCT
ftr-422	1403	1	738	738	NUM
ftr-422	1403	2	florida	florida	PROPN
ftr-422	1403	3	tax	tax	NOUN
ftr-422	1403	4	review	review	NOUN
ftr-422	1403	5	[	[	X
ftr-422	1403	6	vol.6:7	vol.6:7	NOUN
ftr-422	1403	7	generally	generally	ADV
ftr-422	1403	8	,	,	PUNCT
ftr-422	1403	9	under	under	ADP
ftr-422	1403	10	gaap	gaap	PROPN
ftr-422	1403	11	,	,	PUNCT
ftr-422	1403	12	a	a	DET
ftr-422	1403	13	contingency	contingency	NOUN
ftr-422	1403	14	is	be	AUX
ftr-422	1403	15	accrued	accrue	VERB
ftr-422	1403	16	only	only	ADV
ftr-422	1403	17	when	when	SCONJ
ftr-422	1403	18	the	the	DET
ftr-422	1403	19	following	follow	VERB
ftr-422	1403	20	condition	condition	NOUN
ftr-422	1403	21	is	be	AUX
ftr-422	1403	22	met	meet	VERB
ftr-422	1403	23	:	:	PUNCT
ftr-422	1403	24	the	the	DET
ftr-422	1403	25	amount	amount	NOUN
ftr-422	1403	26	of	of	ADP
ftr-422	1403	27	the	the	DET
ftr-422	1403	28	gain	gain	NOUN
ftr-422	1403	29	or	or	CCONJ
ftr-422	1403	30	loss	loss	NOUN
ftr-422	1403	31	can	can	AUX
ftr-422	1403	32	be	be	AUX
ftr-422	1403	33	reasonably	reasonably	ADV
ftr-422	1403	34	estimated.328	estimated.328	NOUN
ftr-422	1403	35	revenues	revenue	NOUN
ftr-422	1403	36	and	and	CCONJ
ftr-422	1403	37	gains	gain	NOUN
ftr-422	1403	38	are	be	AUX
ftr-422	1403	39	recognized	recognize	VERB
ftr-422	1403	40	for	for	ADP
ftr-422	1403	41	financial	financial	ADJ
ftr-422	1403	42	accounting	accounting	NOUN
ftr-422	1403	43	purposes	purpose	NOUN
ftr-422	1403	44	only	only	ADV
ftr-422	1403	45	when	when	SCONJ
ftr-422	1403	46	(	(	PUNCT
ftr-422	1403	47	a	a	X
ftr-422	1403	48	)	)	PUNCT
ftr-422	1403	49	they	they	PRON
ftr-422	1403	50	are	be	AUX
ftr-422	1403	51	realized	realize	VERB
ftr-422	1403	52	or	or	CCONJ
ftr-422	1403	53	realizable	realizable	ADJ
ftr-422	1403	54	and	and	CCONJ
ftr-422	1403	55	(	(	PUNCT
ftr-422	1403	56	b	b	X
ftr-422	1403	57	)	)	PUNCT
ftr-422	1403	58	they	they	PRON
ftr-422	1403	59	are	be	AUX
ftr-422	1403	60	earned	earn	VERB
ftr-422	1403	61	.	.	PUNCT
ftr-422	1404	1	expenses329	expenses329	PROPN
ftr-422	1404	2	and	and	CCONJ
ftr-422	1404	3	losses	loss	NOUN
ftr-422	1404	4	are	be	AUX
ftr-422	1404	5	recognized	recognize	VERB
ftr-422	1404	6	when	when	SCONJ
ftr-422	1404	7	the	the	DET
ftr-422	1404	8	benefits	benefit	NOUN
ftr-422	1404	9	are	be	AUX
ftr-422	1404	10	used	use	VERB
ftr-422	1404	11	up	up	ADP
ftr-422	1404	12	in	in	ADP
ftr-422	1404	13	delivering	deliver	VERB
ftr-422	1404	14	or	or	CCONJ
ftr-422	1404	15	producing	produce	VERB
ftr-422	1404	16	goods	good	NOUN
ftr-422	1404	17	or	or	CCONJ
ftr-422	1404	18	services	service	NOUN
ftr-422	1404	19	or	or	CCONJ
ftr-422	1404	20	when	when	SCONJ
ftr-422	1404	21	previously	previously	ADV
ftr-422	1404	22	recognized	recognize	VERB
ftr-422	1404	23	assets	asset	NOUN
ftr-422	1404	24	are	be	AUX
ftr-422	1404	25	expected	expect	VERB
ftr-422	1404	26	to	to	PART
ftr-422	1404	27	provide	provide	VERB
ftr-422	1404	28	reduced	reduce	VERB
ftr-422	1404	29	or	or	CCONJ
ftr-422	1404	30	no	no	PRON
ftr-422	1404	31	further	further	ADJ
ftr-422	1404	32	benefits.330	benefits.330	NOUN
ftr-422	1404	33	accordingly	accordingly	ADV
ftr-422	1404	34	,	,	PUNCT
ftr-422	1404	35	for	for	ADP
ftr-422	1404	36	financial	financial	ADJ
ftr-422	1404	37	accounting	accounting	NOUN
ftr-422	1404	38	purposes	purpose	NOUN
ftr-422	1404	39	,	,	PUNCT
ftr-422	1404	40	issuers	issuer	NOUN
ftr-422	1404	41	of	of	ADP
ftr-422	1404	42	cpdis	cpdi	NOUN
ftr-422	1404	43	generally	generally	ADV
ftr-422	1404	44	recognize	recognize	VERB
ftr-422	1404	45	payments	payment	NOUN
ftr-422	1404	46	actually	actually	ADV
ftr-422	1404	47	paid	pay	VERB
ftr-422	1404	48	,	,	PUNCT
ftr-422	1404	49	and	and	CCONJ
ftr-422	1404	50	holders	holder	NOUN
ftr-422	1404	51	recognize	recognize	VERB
ftr-422	1404	52	income	income	NOUN
ftr-422	1404	53	actually	actually	ADV
ftr-422	1404	54	received	receive	VERB
ftr-422	1404	55	,	,	PUNCT
ftr-422	1404	56	while	while	SCONJ
ftr-422	1404	57	for	for	ADP
ftr-422	1404	58	tax	tax	NOUN
ftr-422	1404	59	purposes	purpose	NOUN
ftr-422	1404	60	,	,	PUNCT
ftr-422	1404	61	recognition	recognition	NOUN
ftr-422	1404	62	of	of	ADP
ftr-422	1404	63	income	income	NOUN
ftr-422	1404	64	and	and	CCONJ
ftr-422	1404	65	expenses	expense	NOUN
ftr-422	1404	66	is	be	AUX
ftr-422	1404	67	made	make	VERB
ftr-422	1404	68	under	under	ADP
ftr-422	1404	69	a	a	DET
ftr-422	1404	70	projected	project	VERB
ftr-422	1404	71	payment	payment	NOUN
ftr-422	1404	72	schedule	schedule	NOUN
ftr-422	1404	73	.	.	PUNCT
ftr-422	1405	1	nevertheless	nevertheless	ADV
ftr-422	1405	2	,	,	PUNCT
ftr-422	1405	3	if	if	SCONJ
ftr-422	1405	4	the	the	DET
ftr-422	1405	5	contingent	contingent	ADJ
ftr-422	1405	6	component	component	NOUN
ftr-422	1405	7	constitutes	constitute	VERB
ftr-422	1405	8	an	an	DET
ftr-422	1405	9	“	"	PUNCT
ftr-422	1405	10	embedded	embed	VERB
ftr-422	1405	11	derivative	derivative	NOUN
ftr-422	1405	12	”	"	PUNCT
ftr-422	1405	13	under	under	ADP
ftr-422	1405	14	fas	fas	NOUN
ftr-422	1405	15	133	133	NUM
ftr-422	1405	16	,	,	PUNCT
ftr-422	1405	17	this	this	DET
ftr-422	1405	18	component	component	NOUN
ftr-422	1405	19	is	be	AUX
ftr-422	1405	20	marked	mark	VERB
ftr-422	1405	21	-	-	PUNCT
ftr-422	1405	22	to	to	ADP
ftr-422	1405	23	-	-	PUNCT
ftr-422	1405	24	market	market	NOUN
ftr-422	1405	25	,	,	PUNCT
ftr-422	1405	26	while	while	SCONJ
ftr-422	1405	27	the	the	DET
ftr-422	1405	28	host	host	NOUN
ftr-422	1405	29	debt	debt	NOUN
ftr-422	1405	30	instrument	instrument	NOUN
ftr-422	1405	31	is	be	AUX
ftr-422	1405	32	subject	subject	ADJ
ftr-422	1405	33	to	to	ADP
ftr-422	1405	34	the	the	DET
ftr-422	1405	35	cash	cash	NOUN
ftr-422	1405	36	or	or	CCONJ
ftr-422	1405	37	accrual	accrual	ADJ
ftr-422	1405	38	method	method	NOUN
ftr-422	1405	39	.	.	PUNCT
ftr-422	1406	1	the	the	DET
ftr-422	1406	2	timing	timing	NOUN
ftr-422	1406	3	difference	difference	NOUN
ftr-422	1406	4	between	between	ADP
ftr-422	1406	5	book	book	NOUN
ftr-422	1406	6	and	and	CCONJ
ftr-422	1406	7	tax	tax	NOUN
ftr-422	1406	8	,	,	PUNCT
ftr-422	1406	9	which331	which331	PROPN
ftr-422	1406	10	is	be	AUX
ftr-422	1406	11	reported	report	VERB
ftr-422	1406	12	on	on	ADP
ftr-422	1406	13	the	the	DET
ftr-422	1406	14	taxpayer	taxpayer	NOUN
ftr-422	1406	15	’s	’s	PART
ftr-422	1406	16	schedule	schedule	NOUN
ftr-422	1406	17	–	–	PUNCT
ftr-422	1406	18	1	1	NUM
ftr-422	1406	19	,	,	PUNCT
ftr-422	1406	20	is	be	AUX
ftr-422	1406	21	temporary	temporary	ADJ
ftr-422	1406	22	,	,	PUNCT
ftr-422	1406	23	but	but	CCONJ
ftr-422	1406	24	could	could	AUX
ftr-422	1406	25	become	become	VERB
ftr-422	1406	26	permanent	permanent	ADJ
ftr-422	1406	27	under	under	ADP
ftr-422	1406	28	certain	certain	ADJ
ftr-422	1406	29	circumstances	circumstance	NOUN
ftr-422	1406	30	.	.	PUNCT
ftr-422	1407	1	under	under	ADP
ftr-422	1407	2	fas	fas	NOUN
ftr-422	1407	3	109	109	NUM
ftr-422	1407	4	,	,	PUNCT
ftr-422	1407	5	this	this	DET
ftr-422	1407	6	temporary	temporary	ADJ
ftr-422	1407	7	tax332	tax332	PROPN
ftr-422	1407	8	difference	difference	NOUN
ftr-422	1407	9	creates	create	VERB
ftr-422	1407	10	a	a	DET
ftr-422	1407	11	deferred	deferred	ADJ
ftr-422	1407	12	tax	tax	NOUN
ftr-422	1407	13	liability	liability	NOUN
ftr-422	1407	14	,	,	PUNCT
ftr-422	1407	15	because	because	SCONJ
ftr-422	1407	16	taxes	taxis	NOUN
ftr-422	1407	17	to	to	PART
ftr-422	1407	18	be	be	AUX
ftr-422	1407	19	paid	pay	VERB
ftr-422	1407	20	will	will	AUX
ftr-422	1407	21	be	be	AUX
ftr-422	1407	22	higher	high	ADJ
ftr-422	1407	23	in	in	ADP
ftr-422	1407	24	the	the	DET
ftr-422	1407	25	future.333	future.333	NOUN
ftr-422	1407	26	i	i	PRON
ftr-422	1407	27	suggest	suggest	VERB
ftr-422	1407	28	that	that	SCONJ
ftr-422	1407	29	the	the	DET
ftr-422	1407	30	embedded	embed	VERB
ftr-422	1407	31	derivative	derivative	ADJ
ftr-422	1407	32	rules	rule	NOUN
ftr-422	1407	33	contained	contain	VERB
ftr-422	1407	34	in	in	ADP
ftr-422	1407	35	fas	fas	PROPN
ftr-422	1407	36	133	133	NUM
ftr-422	1407	37	should	should	AUX
ftr-422	1407	38	apply	apply	VERB
ftr-422	1407	39	for	for	ADP
ftr-422	1407	40	tax	tax	NOUN
ftr-422	1407	41	purposes	purpose	NOUN
ftr-422	1407	42	(	(	PUNCT
ftr-422	1407	43	for	for	ADP
ftr-422	1407	44	both	both	CCONJ
ftr-422	1407	45	the	the	DET
ftr-422	1407	46	holder	holder	NOUN
ftr-422	1407	47	and	and	CCONJ
ftr-422	1407	48	the	the	DET
ftr-422	1407	49	issuer	issuer	NOUN
ftr-422	1407	50	)	)	PUNCT
ftr-422	1407	51	.	.	PUNCT
ftr-422	1408	1	put	put	VERB
ftr-422	1408	2	broadly,334	broadly,334	PUNCT
ftr-422	1409	1	if	if	SCONJ
ftr-422	1409	2	an	an	DET
ftr-422	1409	3	instrument	instrument	NOUN
ftr-422	1409	4	could	could	AUX
ftr-422	1409	5	be	be	AUX
ftr-422	1409	6	bifurcated	bifurcate	VERB
ftr-422	1409	7	into	into	ADP
ftr-422	1409	8	a	a	DET
ftr-422	1409	9	host	host	NOUN
ftr-422	1409	10	contract	contract	NOUN
ftr-422	1409	11	and	and	CCONJ
ftr-422	1409	12	embedded	embed	VERB
ftr-422	1409	13	derivatives	derivative	NOUN
ftr-422	1409	14	(	(	PUNCT
ftr-422	1409	15	i.e.	i.e.	X
ftr-422	1409	16	,	,	PUNCT
ftr-422	1409	17	the	the	DET
ftr-422	1409	18	economic	economic	ADJ
ftr-422	1409	19	characteristics	characteristic	NOUN
ftr-422	1409	20	and	and	CCONJ
ftr-422	1409	21	risks	risk	NOUN
ftr-422	1409	22	of	of	ADP
ftr-422	1409	23	embedded	embed	VERB
ftr-422	1409	24	derivative	derivative	NOUN
ftr-422	1409	25	are	be	AUX
ftr-422	1409	26	not	not	PART
ftr-422	1409	27	clearly	clearly	ADV
ftr-422	1409	28	and	and	CCONJ
ftr-422	1409	29	closely	closely	ADV
ftr-422	1409	30	related	relate	VERB
ftr-422	1409	31	to	to	ADP
ftr-422	1409	32	those	those	PRON
ftr-422	1409	33	of	of	ADP
ftr-422	1409	34	the	the	DET
ftr-422	1409	35	host	host	NOUN
ftr-422	1409	36	instrument	instrument	NOUN
ftr-422	1409	37	)	)	PUNCT
ftr-422	1409	38	,	,	PUNCT
ftr-422	1409	39	tax	tax	NOUN
ftr-422	1409	40	law	law	NOUN
ftr-422	1409	41	should	should	AUX
ftr-422	1409	42	follow	follow	VERB
ftr-422	1409	43	fas	fas	PROPN
ftr-422	1409	44	133	133	NUM
ftr-422	1409	45	,	,	PUNCT
ftr-422	1409	46	and	and	CCONJ
ftr-422	1409	47	impose	impose	VERB
ftr-422	1409	48	a	a	DET
ftr-422	1409	49	mark	mark	NOUN
ftr-422	1409	50	-	-	PUNCT
ftr-422	1409	51	to	to	ADP
ftr-422	1409	52	-	-	PUNCT
ftr-422	1409	53	market	market	NOUN
ftr-422	1409	54	treatment	treatment	NOUN
ftr-422	1409	55	on	on	ADP
ftr-422	1409	56	the	the	DET
ftr-422	1409	57	embedded	embed	VERB
ftr-422	1409	58	derivative	derivative	ADJ
ftr-422	1409	59	component	component	NOUN
ftr-422	1409	60	,	,	PUNCT
ftr-422	1409	61	and	and	CCONJ
ftr-422	1409	62	a	a	DET
ftr-422	1409	63	wait	wait	VERB
ftr-422	1409	64	-	-	PUNCT
ftr-422	1409	65	and	and	CCONJ
ftr-422	1409	66	-	-	PUNCT
ftr-422	1409	67	see	see	VERB
ftr-422	1409	68	method	method	NOUN
ftr-422	1409	69	for	for	ADP
ftr-422	1409	70	the	the	DET
ftr-422	1409	71	host	host	NOUN
ftr-422	1409	72	contract	contract	NOUN
ftr-422	1409	73	.	.	PUNCT
ftr-422	1410	1	on	on	ADP
ftr-422	1410	2	the	the	DET
ftr-422	1410	3	other	other	ADJ
ftr-422	1410	4	hand	hand	NOUN
ftr-422	1410	5	,	,	PUNCT
ftr-422	1410	6	if	if	SCONJ
ftr-422	1410	7	the	the	DET
ftr-422	1410	8	contingency	contingency	NOUN
ftr-422	1410	9	does	do	AUX
ftr-422	1410	10	not	not	PART
ftr-422	1410	11	satisfy	satisfy	VERB
ftr-422	1410	12	the	the	DET
ftr-422	1410	13	embedded	embed	VERB
ftr-422	1410	14	derivative	derivative	ADJ
ftr-422	1410	15	standard	standard	NOUN
ftr-422	1410	16	,	,	PUNCT
ftr-422	1410	17	the	the	DET
ftr-422	1410	18	whole	whole	ADJ
ftr-422	1410	19	instrument	instrument	NOUN
ftr-422	1410	20	will	will	AUX
ftr-422	1410	21	be	be	AUX
ftr-422	1410	22	subject	subject	ADJ
ftr-422	1410	23	to	to	ADP
ftr-422	1410	24	the	the	DET
ftr-422	1410	25	taxpayer	taxpayer	NOUN
ftr-422	1410	26	’s	’s	PART
ftr-422	1410	27	normal	normal	ADJ
ftr-422	1410	28	accounting	accounting	NOUN
ftr-422	1410	29	method	method	NOUN
ftr-422	1410	30	.	.	PUNCT
ftr-422	1411	1	to	to	PART
ftr-422	1411	2	illustrate	illustrate	VERB
ftr-422	1411	3	,	,	PUNCT
ftr-422	1411	4	in	in	ADP
ftr-422	1411	5	rev	rev	PROPN
ftr-422	1411	6	.	.	PROPN
ftr-422	1412	1	rul	rul	PROPN
ftr-422	1412	2	.	.	PUNCT
ftr-422	1412	3	2002	2002	NUM
ftr-422	1412	4	-	-	SYM
ftr-422	1412	5	31	31	NUM
ftr-422	1412	6	,	,	PUNCT
ftr-422	1412	7	the	the	DET
ftr-422	1412	8	description	description	NOUN
ftr-422	1412	9	of	of	ADP
ftr-422	1412	10	the	the	DET
ftr-422	1412	11	instrument335	instrument335	PROPN
ftr-422	1412	12	was	be	AUX
ftr-422	1412	13	as	as	SCONJ
ftr-422	1412	14	follows	follow	VERB
ftr-422	1412	15	:	:	PUNCT
ftr-422	1412	16	on	on	ADP
ftr-422	1412	17	january	january	PROPN
ftr-422	1412	18	1	1	NUM
ftr-422	1412	19	,	,	PUNCT
ftr-422	1412	20	2002	2002	NUM
ftr-422	1412	21	the	the	DET
ftr-422	1412	22	issuer	issuer	NOUN
ftr-422	1412	23	issued	issue	VERB
ftr-422	1412	24	for	for	ADP
ftr-422	1412	25	$	$	SYM
ftr-422	1412	26	625	625	NUM
ftr-422	1412	27	a	a	DET
ftr-422	1412	28	20	20	NUM
ftr-422	1412	29	-	-	PUNCT
ftr-422	1412	30	year	year	NOUN
ftr-422	1412	31	debt	debt	NOUN
ftr-422	1412	32	instrument	instrument	NOUN
ftr-422	1412	33	with	with	ADP
ftr-422	1412	34	a	a	DET
ftr-422	1412	35	stated	state	VERB
ftr-422	1412	36	principal	principal	ADJ
ftr-422	1412	37	amount	amount	NOUN
ftr-422	1412	38	of	of	ADP
ftr-422	1412	39	$	$	SYM
ftr-422	1412	40	1,000	1,000	NUM
ftr-422	1412	41	.	.	PUNCT
ftr-422	1413	1	beginning	begin	VERB
ftr-422	1413	2	after	after	ADP
ftr-422	1413	3	january	january	PROPN
ftr-422	1413	4	1	1	NUM
ftr-422	1413	5	,	,	PUNCT
ftr-422	1413	6	2005	2005	NUM
ftr-422	1413	7	,	,	PUNCT
ftr-422	1413	8	contingent	contingent	ADJ
ftr-422	1413	9	interest	interest	NOUN
ftr-422	1413	10	would	would	AUX
ftr-422	1413	11	be	be	AUX
ftr-422	1413	12	payable	payable	ADJ
ftr-422	1413	13	for	for	ADP
ftr-422	1413	14	any	any	DET
ftr-422	1413	15	six	six	NUM
ftr-422	1413	16	-	-	PUNCT
ftr-422	1413	17	month	month	NOUN
ftr-422	1413	18	period	period	NOUN
ftr-422	1413	19	ending	end	VERB
ftr-422	1413	20	328	328	NUM
ftr-422	1413	21	.	.	PUNCT
ftr-422	1414	1	fas	fas	PROPN
ftr-422	1414	2	5	5	NUM
ftr-422	1414	3	,	,	PUNCT
ftr-422	1414	4	supra	supra	PROPN
ftr-422	1414	5	note	note	PROPN
ftr-422	1414	6	313	313	NUM
ftr-422	1414	7	,	,	PUNCT
ftr-422	1414	8	¶¶	¶¶	PROPN
ftr-422	1414	9	8	8	NUM
ftr-422	1414	10	-	-	SYM
ftr-422	1414	11	9	9	NUM
ftr-422	1414	12	.	.	PUNCT
ftr-422	1415	1	see	see	VERB
ftr-422	1415	2	also	also	ADV
ftr-422	1415	3	knott	knott	PROPN
ftr-422	1415	4	and	and	CCONJ
ftr-422	1415	5	rosenfeld	rosenfeld	PROPN
ftr-422	1415	6	,	,	PUNCT
ftr-422	1415	7	supra	supra	PROPN
ftr-422	1415	8	note	note	PROPN
ftr-422	1415	9	1	1	NUM
ftr-422	1415	10	,	,	PUNCT
ftr-422	1415	11	at	at	ADP
ftr-422	1415	12	§	§	PROPN
ftr-422	1415	13	ii(a)(2)(b)(i	ii(a)(2)(b)(i	NOUN
ftr-422	1415	14	)	)	PUNCT
ftr-422	1415	15	.	.	PUNCT
ftr-422	1416	1	329	329	NUM
ftr-422	1416	2	.	.	PUNCT
ftr-422	1417	1	sfac	sfac	NOUN
ftr-422	1417	2	no	no	INTJ
ftr-422	1417	3	.	.	NOUN
ftr-422	1417	4	5	5	NUM
ftr-422	1417	5	,	,	PUNCT
ftr-422	1417	6	supra	supra	ADJ
ftr-422	1417	7	note	note	NOUN
ftr-422	1417	8	198	198	NUM
ftr-422	1417	9	,	,	PUNCT
ftr-422	1417	10	¶	¶	PROPN
ftr-422	1417	11	83	83	NUM
ftr-422	1417	12	.	.	PUNCT
ftr-422	1418	1	330	330	NUM
ftr-422	1418	2	.	.	PUNCT
ftr-422	1419	1	i	i	PRON
ftr-422	1419	2	d.	d.	PROPN
ftr-422	1419	3	¶	¶	PROPN
ftr-422	1419	4	85	85	NUM
ftr-422	1419	5	.	.	PUNCT
ftr-422	1420	1	331	331	NUM
ftr-422	1420	2	.	.	PUNCT
ftr-422	1421	1	fas	fas	PROPN
ftr-422	1421	2	133	133	NUM
ftr-422	1421	3	,	,	PUNCT
ftr-422	1421	4	supra	supra	PROPN
ftr-422	1421	5	note	note	PROPN
ftr-422	1421	6	310	310	NUM
ftr-422	1421	7	,	,	PUNCT
ftr-422	1421	8	¶	¶	PROPN
ftr-422	1421	9	12	12	NUM
ftr-422	1421	10	;	;	PUNCT
ftr-422	1421	11	see	see	VERB
ftr-422	1421	12	also	also	ADV
ftr-422	1421	13	weisbach	weisbach	NOUN
ftr-422	1421	14	(	(	PUNCT
ftr-422	1421	15	1999	1999	NUM
ftr-422	1421	16	)	)	PUNCT
ftr-422	1421	17	,	,	PUNCT
ftr-422	1421	18	supra	supra	PROPN
ftr-422	1421	19	note	note	PROPN
ftr-422	1421	20	28	28	NUM
ftr-422	1421	21	,	,	PUNCT
ftr-422	1421	22	at	at	ADP
ftr-422	1421	23	footnote	footnote	NOUN
ftr-422	1421	24	47	47	NUM
ftr-422	1421	25	.	.	PUNCT
ftr-422	1422	1	332	332	NUM
ftr-422	1422	2	.	.	PUNCT
ftr-422	1423	1	fas	fas	PROPN
ftr-422	1423	2	109	109	NUM
ftr-422	1423	3	,	,	PUNCT
ftr-422	1423	4	supra	supra	PROPN
ftr-422	1423	5	note	note	NOUN
ftr-422	1423	6	89	89	NUM
ftr-422	1423	7	.	.	PUNCT
ftr-422	1423	8	333	333	NUM
ftr-422	1423	9	.	.	PUNCT
ftr-422	1424	1	i	i	PRON
ftr-422	1424	2	d.	d.	PROPN
ftr-422	1424	3	334	334	NUM
ftr-422	1424	4	.	.	PUNCT
ftr-422	1425	1	for	for	ADP
ftr-422	1425	2	a	a	DET
ftr-422	1425	3	similar	similar	ADJ
ftr-422	1425	4	view	view	NOUN
ftr-422	1425	5	,	,	PUNCT
ftr-422	1425	6	see	see	VERB
ftr-422	1425	7	ensminger	ensminger	NOUN
ftr-422	1425	8	,	,	PUNCT
ftr-422	1425	9	supra	supra	PROPN
ftr-422	1425	10	note	note	PROPN
ftr-422	1425	11	1	1	NUM
ftr-422	1425	12	,	,	PUNCT
ftr-422	1425	13	at	at	ADP
ftr-422	1425	14	37	37	NUM
ftr-422	1425	15	-	-	SYM
ftr-422	1425	16	38	38	NUM
ftr-422	1425	17	.	.	PUNCT
ftr-422	1425	18	335	335	NUM
ftr-422	1425	19	.	.	PUNCT
ftr-422	1425	20	2002	2002	NUM
ftr-422	1425	21	-	-	SYM
ftr-422	1425	22	1	1	NUM
ftr-422	1425	23	c.b	c.b	PROPN
ftr-422	1425	24	.	.	PROPN
ftr-422	1425	25	1023	1023	NUM
ftr-422	1425	26	.	.	PUNCT
ftr-422	1426	1	2004	2004	NUM
ftr-422	1426	2	]	]	PUNCT
ftr-422	1426	3	book	book	NOUN
ftr-422	1426	4	tax	tax	NOUN
ftr-422	1426	5	conformity	conformity	NOUN
ftr-422	1426	6	for	for	ADP
ftr-422	1426	7	financial	financial	ADJ
ftr-422	1426	8	instruments	instrument	NOUN
ftr-422	1426	9	739	739	NUM
ftr-422	1426	10	on	on	ADP
ftr-422	1426	11	june	june	PROPN
ftr-422	1426	12	30	30	NUM
ftr-422	1426	13	or	or	CCONJ
ftr-422	1426	14	december	december	PROPN
ftr-422	1426	15	31	31	NUM
ftr-422	1426	16	if	if	SCONJ
ftr-422	1426	17	the	the	DET
ftr-422	1426	18	average	average	ADJ
ftr-422	1426	19	market	market	NOUN
ftr-422	1426	20	price	price	NOUN
ftr-422	1426	21	of	of	ADP
ftr-422	1426	22	the	the	DET
ftr-422	1426	23	debt	debt	NOUN
ftr-422	1426	24	instrument	instrument	NOUN
ftr-422	1426	25	were	be	AUX
ftr-422	1426	26	greater	great	ADJ
ftr-422	1426	27	than	than	ADP
ftr-422	1426	28	120	120	NUM
ftr-422	1426	29	%	%	NOUN
ftr-422	1426	30	of	of	ADP
ftr-422	1426	31	the	the	DET
ftr-422	1426	32	instrument	instrument	NOUN
ftr-422	1426	33	’s	’s	PART
ftr-422	1426	34	accreted	accrete	VERB
ftr-422	1426	35	value	value	NOUN
ftr-422	1426	36	.	.	PUNCT
ftr-422	1427	1	the	the	DET
ftr-422	1427	2	amount	amount	NOUN
ftr-422	1427	3	of	of	ADP
ftr-422	1427	4	the	the	DET
ftr-422	1427	5	contingent	contingent	ADJ
ftr-422	1427	6	interest	interest	NOUN
ftr-422	1427	7	payable	payable	ADJ
ftr-422	1427	8	would	would	AUX
ftr-422	1427	9	be	be	AUX
ftr-422	1427	10	equal	equal	ADJ
ftr-422	1427	11	to	to	ADP
ftr-422	1427	12	the	the	DET
ftr-422	1427	13	greater	great	ADJ
ftr-422	1427	14	of	of	ADP
ftr-422	1427	15	(	(	PUNCT
ftr-422	1427	16	1	1	NUM
ftr-422	1427	17	)	)	PUNCT
ftr-422	1427	18	the	the	DET
ftr-422	1427	19	regular	regular	ADJ
ftr-422	1427	20	cash	cash	NOUN
ftr-422	1427	21	dividend	dividend	NOUN
ftr-422	1427	22	per	per	ADP
ftr-422	1427	23	share	share	NOUN
ftr-422	1427	24	of	of	ADP
ftr-422	1427	25	the	the	DET
ftr-422	1427	26	issuer	issuer	NOUN
ftr-422	1427	27	’s	’s	PART
ftr-422	1427	28	common	common	ADJ
ftr-422	1427	29	stock	stock	NOUN
ftr-422	1427	30	for	for	ADP
ftr-422	1427	31	the	the	DET
ftr-422	1427	32	six	six	NUM
ftr-422	1427	33	-	-	PUNCT
ftr-422	1427	34	month	month	NOUN
ftr-422	1427	35	period	period	NOUN
ftr-422	1427	36	multiplied	multiply	VERB
ftr-422	1427	37	by	by	ADP
ftr-422	1427	38	the	the	DET
ftr-422	1427	39	number	number	NOUN
ftr-422	1427	40	of	of	ADP
ftr-422	1427	41	shares	share	NOUN
ftr-422	1427	42	into	into	ADP
ftr-422	1427	43	which	which	PRON
ftr-422	1427	44	the	the	DET
ftr-422	1427	45	debt	debt	NOUN
ftr-422	1427	46	instrument	instrument	NOUN
ftr-422	1427	47	could	could	AUX
ftr-422	1427	48	be	be	AUX
ftr-422	1427	49	converted	convert	VERB
ftr-422	1427	50	,	,	PUNCT
ftr-422	1427	51	or	or	CCONJ
ftr-422	1427	52	(	(	PUNCT
ftr-422	1427	53	2	2	X
ftr-422	1427	54	)	)	PUNCT
ftr-422	1427	55	a	a	DET
ftr-422	1427	56	certain	certain	ADJ
ftr-422	1427	57	percentage	percentage	NOUN
ftr-422	1427	58	of	of	ADP
ftr-422	1427	59	the	the	DET
ftr-422	1427	60	average	average	ADJ
ftr-422	1427	61	market	market	NOUN
ftr-422	1427	62	price	price	NOUN
ftr-422	1427	63	of	of	ADP
ftr-422	1427	64	the	the	DET
ftr-422	1427	65	debt	debt	NOUN
ftr-422	1427	66	instrument	instrument	NOUN
ftr-422	1427	67	for	for	ADP
ftr-422	1427	68	the	the	DET
ftr-422	1427	69	measurement	measurement	NOUN
ftr-422	1427	70	period	period	NOUN
ftr-422	1427	71	.	.	PUNCT
ftr-422	1428	1	except	except	SCONJ
ftr-422	1428	2	for	for	ADP
ftr-422	1428	3	the	the	DET
ftr-422	1428	4	contingent	contingent	NOUN
ftr-422	1428	5	feature	feature	NOUN
ftr-422	1428	6	,	,	PUNCT
ftr-422	1428	7	the	the	DET
ftr-422	1428	8	instrument	instrument	NOUN
ftr-422	1428	9	did	do	AUX
ftr-422	1428	10	not	not	PART
ftr-422	1428	11	provide	provide	VERB
ftr-422	1428	12	for	for	ADP
ftr-422	1428	13	any	any	DET
ftr-422	1428	14	stated	state	VERB
ftr-422	1428	15	interest	interest	NOUN
ftr-422	1428	16	.	.	PUNCT
ftr-422	1429	1	the	the	DET
ftr-422	1429	2	contingent	contingent	ADJ
ftr-422	1429	3	component	component	NOUN
ftr-422	1429	4	of	of	ADP
ftr-422	1429	5	the	the	DET
ftr-422	1429	6	instrument	instrument	NOUN
ftr-422	1429	7	could	could	AUX
ftr-422	1429	8	be	be	AUX
ftr-422	1429	9	bifurcated	bifurcate	VERB
ftr-422	1429	10	and	and	CCONJ
ftr-422	1429	11	accounted	account	VERB
ftr-422	1429	12	for	for	ADP
ftr-422	1429	13	separately	separately	ADV
ftr-422	1429	14	.	.	PUNCT
ftr-422	1430	1	the	the	DET
ftr-422	1430	2	cpdi	cpdi	PROPN
ftr-422	1430	3	regulations	regulation	NOUN
ftr-422	1430	4	have	have	AUX
ftr-422	1430	5	recognized	recognize	VERB
ftr-422	1430	6	a	a	DET
ftr-422	1430	7	bifurcation	bifurcation	NOUN
ftr-422	1430	8	method	method	NOUN
ftr-422	1430	9	for	for	ADP
ftr-422	1430	10	debt	debt	NOUN
ftr-422	1430	11	instruments	instrument	NOUN
ftr-422	1430	12	issued	issue	VERB
ftr-422	1430	13	for	for	ADP
ftr-422	1430	14	non	non	ADJ
ftr-422	1430	15	-	-	ADJ
ftr-422	1430	16	publicly	publicly	ADV
ftr-422	1430	17	traded	trade	VERB
ftr-422	1430	18	property	property	NOUN
ftr-422	1430	19	(	(	PUNCT
ftr-422	1430	20	but	but	CCONJ
ftr-422	1430	21	applied	apply	VERB
ftr-422	1430	22	a	a	DET
ftr-422	1430	23	different	different	ADJ
ftr-422	1430	24	method	method	NOUN
ftr-422	1430	25	)	)	PUNCT
ftr-422	1430	26	.	.	PUNCT
ftr-422	1431	1	such	such	ADJ
ftr-422	1431	2	bifurcation	bifurcation	NOUN
ftr-422	1431	3	could	could	AUX
ftr-422	1431	4	be	be	AUX
ftr-422	1431	5	used	use	VERB
ftr-422	1431	6	for	for	ADP
ftr-422	1431	7	purposes	purpose	NOUN
ftr-422	1431	8	of	of	ADP
ftr-422	1431	9	separating	separate	VERB
ftr-422	1431	10	the	the	DET
ftr-422	1431	11	contingent	contingent	ADJ
ftr-422	1431	12	component	component	NOUN
ftr-422	1431	13	and	and	CCONJ
ftr-422	1431	14	taxing	tax	VERB
ftr-422	1431	15	it	it	PRON
ftr-422	1431	16	as	as	ADP
ftr-422	1431	17	an	an	DET
ftr-422	1431	18	embedded	embed	VERB
ftr-422	1431	19	derivative	derivative	NOUN
ftr-422	1431	20	.	.	PUNCT
ftr-422	1432	1	nevertheless	nevertheless	ADV
ftr-422	1432	2	,	,	PUNCT
ftr-422	1432	3	even	even	ADV
ftr-422	1432	4	if	if	SCONJ
ftr-422	1432	5	the	the	DET
ftr-422	1432	6	contingent	contingent	ADJ
ftr-422	1432	7	component	component	NOUN
ftr-422	1432	8	is	be	AUX
ftr-422	1432	9	bifurcated	bifurcate	VERB
ftr-422	1432	10	,	,	PUNCT
ftr-422	1432	11	its	its	PRON
ftr-422	1432	12	economic	economic	ADJ
ftr-422	1432	13	characteristics	characteristic	NOUN
ftr-422	1432	14	and	and	CCONJ
ftr-422	1432	15	risks	risk	NOUN
ftr-422	1432	16	must	must	AUX
ftr-422	1432	17	not	not	PART
ftr-422	1432	18	clearly	clearly	ADV
ftr-422	1432	19	and	and	CCONJ
ftr-422	1432	20	closely	closely	ADV
ftr-422	1432	21	relate	relate	VERB
ftr-422	1432	22	to	to	ADP
ftr-422	1432	23	those	those	PRON
ftr-422	1432	24	of	of	ADP
ftr-422	1432	25	the	the	DET
ftr-422	1432	26	host	host	NOUN
ftr-422	1432	27	instrument	instrument	NOUN
ftr-422	1432	28	.	.	PUNCT
ftr-422	1433	1	in	in	ADP
ftr-422	1433	2	the	the	DET
ftr-422	1433	3	above	above	ADJ
ftr-422	1433	4	example	example	NOUN
ftr-422	1433	5	,	,	PUNCT
ftr-422	1433	6	the	the	DET
ftr-422	1433	7	test	test	NOUN
ftr-422	1433	8	should	should	AUX
ftr-422	1433	9	be	be	AUX
ftr-422	1433	10	applied	apply	VERB
ftr-422	1433	11	to	to	ADP
ftr-422	1433	12	the336	the336	PROPN
ftr-422	1433	13	contingent	contingent	ADJ
ftr-422	1433	14	interest	interest	NOUN
ftr-422	1433	15	trigger	trigger	NOUN
ftr-422	1433	16	(	(	PUNCT
ftr-422	1433	17	i.e.	i.e.	X
ftr-422	1433	18	,	,	PUNCT
ftr-422	1433	19	120	120	NUM
ftr-422	1433	20	%	%	NOUN
ftr-422	1433	21	of	of	ADP
ftr-422	1433	22	the	the	DET
ftr-422	1433	23	instrument	instrument	NOUN
ftr-422	1433	24	’s	’s	PART
ftr-422	1433	25	accreted	accrete	VERB
ftr-422	1433	26	value	value	NOUN
ftr-422	1433	27	)	)	PUNCT
ftr-422	1433	28	and	and	CCONJ
ftr-422	1433	29	semi	semi	ADJ
ftr-422	1433	30	-	-	ADJ
ftr-422	1433	31	annual	annual	ADJ
ftr-422	1433	32	amounts	amount	NOUN
ftr-422	1433	33	.	.	PUNCT
ftr-422	1434	1	in	in	ADP
ftr-422	1434	2	my	my	PRON
ftr-422	1434	3	view	view	NOUN
ftr-422	1434	4	,	,	PUNCT
ftr-422	1434	5	if	if	SCONJ
ftr-422	1434	6	both	both	CCONJ
ftr-422	1434	7	the	the	DET
ftr-422	1434	8	trigger	trigger	NOUN
ftr-422	1434	9	and	and	CCONJ
ftr-422	1434	10	amount	amount	NOUN
ftr-422	1434	11	are	be	AUX
ftr-422	1434	12	based	base	VERB
ftr-422	1434	13	on	on	ADP
ftr-422	1434	14	the	the	DET
ftr-422	1434	15	instrument	instrument	NOUN
ftr-422	1434	16	’s	’s	PART
ftr-422	1434	17	value	value	NOUN
ftr-422	1434	18	(	(	PUNCT
ftr-422	1434	19	for	for	ADP
ftr-422	1434	20	example	example	NOUN
ftr-422	1434	21	,	,	PUNCT
ftr-422	1434	22	if	if	SCONJ
ftr-422	1434	23	only	only	ADV
ftr-422	1434	24	the	the	DET
ftr-422	1434	25	second	second	ADJ
ftr-422	1434	26	alternative	alternative	NOUN
ftr-422	1434	27	for	for	ADP
ftr-422	1434	28	the	the	DET
ftr-422	1434	29	amount	amount	NOUN
ftr-422	1434	30	of	of	ADP
ftr-422	1434	31	contingent	contingent	ADJ
ftr-422	1434	32	interest	interest	NOUN
ftr-422	1434	33	is	be	AUX
ftr-422	1434	34	relevant	relevant	ADJ
ftr-422	1434	35	)	)	PUNCT
ftr-422	1434	36	,	,	PUNCT
ftr-422	1434	37	the	the	DET
ftr-422	1434	38	contingent	contingent	NOUN
ftr-422	1434	39	component	component	NOUN
ftr-422	1434	40	may	may	AUX
ftr-422	1434	41	not	not	PART
ftr-422	1434	42	be	be	AUX
ftr-422	1434	43	treated	treat	VERB
ftr-422	1434	44	as	as	ADP
ftr-422	1434	45	an	an	DET
ftr-422	1434	46	embedded	embed	VERB
ftr-422	1434	47	derivative	derivative	NOUN
ftr-422	1434	48	under	under	ADP
ftr-422	1434	49	fas	fas	PROPN
ftr-422	1434	50	133	133	NUM
ftr-422	1434	51	.	.	PUNCT
ftr-422	1435	1	on	on	ADP
ftr-422	1435	2	the	the	DET
ftr-422	1435	3	other	other	ADJ
ftr-422	1435	4	hand	hand	NOUN
ftr-422	1435	5	,	,	PUNCT
ftr-422	1435	6	if	if	SCONJ
ftr-422	1435	7	both	both	CCONJ
ftr-422	1435	8	the	the	DET
ftr-422	1435	9	trigger	trigger	NOUN
ftr-422	1435	10	and	and	CCONJ
ftr-422	1435	11	amount	amount	NOUN
ftr-422	1435	12	of	of	ADP
ftr-422	1435	13	contingent	contingent	ADJ
ftr-422	1435	14	interest	interest	NOUN
ftr-422	1435	15	are	be	AUX
ftr-422	1435	16	based	base	VERB
ftr-422	1435	17	on	on	ADP
ftr-422	1435	18	the	the	DET
ftr-422	1435	19	value	value	NOUN
ftr-422	1435	20	of	of	ADP
ftr-422	1435	21	the	the	DET
ftr-422	1435	22	issuer	issuer	NOUN
ftr-422	1435	23	’s	’s	PART
ftr-422	1435	24	stock	stock	NOUN
ftr-422	1435	25	,	,	PUNCT
ftr-422	1435	26	the	the	DET
ftr-422	1435	27	contingent	contingent	ADJ
ftr-422	1435	28	component	component	NOUN
ftr-422	1435	29	should	should	AUX
ftr-422	1435	30	be	be	AUX
ftr-422	1435	31	viewed	view	VERB
ftr-422	1435	32	as	as	ADP
ftr-422	1435	33	an	an	DET
ftr-422	1435	34	embedded	embed	VERB
ftr-422	1435	35	derivative	derivative	NOUN
ftr-422	1435	36	.	.	PUNCT
ftr-422	1436	1	in	in	ADP
ftr-422	1436	2	this	this	DET
ftr-422	1436	3	case	case	NOUN
ftr-422	1436	4	,	,	PUNCT
ftr-422	1436	5	the	the	DET
ftr-422	1436	6	cpdi	cpdi	NOUN
ftr-422	1436	7	should	should	AUX
ftr-422	1436	8	be	be	AUX
ftr-422	1436	9	bifurcated	bifurcate	VERB
ftr-422	1436	10	for	for	ADP
ftr-422	1436	11	tax	tax	NOUN
ftr-422	1436	12	purposes	purpose	NOUN
ftr-422	1436	13	,	,	PUNCT
ftr-422	1436	14	and337	and337	VERB
ftr-422	1436	15	each	each	DET
ftr-422	1436	16	component	component	NOUN
ftr-422	1436	17	should	should	AUX
ftr-422	1436	18	be	be	AUX
ftr-422	1436	19	taxed	tax	VERB
ftr-422	1436	20	separately	separately	ADV
ftr-422	1436	21	.	.	PUNCT
ftr-422	1437	1	the	the	DET
ftr-422	1437	2	irs	irs	PROPN
ftr-422	1437	3	may	may	AUX
ftr-422	1437	4	take	take	VERB
ftr-422	1437	5	the	the	DET
ftr-422	1437	6	view	view	NOUN
ftr-422	1437	7	that	that	SCONJ
ftr-422	1437	8	section	section	NOUN
ftr-422	1437	9	163(l	163(l	NUM
ftr-422	1437	10	)	)	PUNCT
ftr-422	1437	11	applies	apply	VERB
ftr-422	1437	12	to	to	ADP
ftr-422	1437	13	this	this	DET
ftr-422	1437	14	type	type	NOUN
ftr-422	1437	15	of	of	ADP
ftr-422	1437	16	instrument	instrument	NOUN
ftr-422	1437	17	on	on	ADP
ftr-422	1437	18	the	the	DET
ftr-422	1437	19	grounds	ground	NOUN
ftr-422	1437	20	that	that	SCONJ
ftr-422	1437	21	it	it	PRON
ftr-422	1437	22	is	be	AUX
ftr-422	1437	23	a	a	DET
ftr-422	1437	24	“	"	PUNCT
ftr-422	1437	25	disqualified	disqualify	VERB
ftr-422	1437	26	debt	debt	NOUN
ftr-422	1437	27	instrument	instrument	NOUN
ftr-422	1437	28	”	"	PUNCT
ftr-422	1437	29	because	because	SCONJ
ftr-422	1437	30	amount	amount	NOUN
ftr-422	1437	31	of	of	ADP
ftr-422	1437	32	the	the	DET
ftr-422	1437	33	contingent	contingent	ADJ
ftr-422	1437	34	interest	interest	NOUN
ftr-422	1437	35	on	on	ADP
ftr-422	1437	36	the	the	DET
ftr-422	1437	37	notes	note	NOUN
ftr-422	1437	38	and	and	CCONJ
ftr-422	1437	39	the	the	DET
ftr-422	1437	40	threshold	threshold	NOUN
ftr-422	1437	41	for	for	ADP
ftr-422	1437	42	determining	determine	VERB
ftr-422	1437	43	when	when	SCONJ
ftr-422	1437	44	the	the	DET
ftr-422	1437	45	interest	interest	NOUN
ftr-422	1437	46	is	be	AUX
ftr-422	1437	47	required	require	VERB
ftr-422	1437	48	to	to	PART
ftr-422	1437	49	be	be	AUX
ftr-422	1437	50	paid	pay	VERB
ftr-422	1437	51	is	be	AUX
ftr-422	1437	52	determined	determine	VERB
ftr-422	1437	53	by	by	ADP
ftr-422	1437	54	reference	reference	NOUN
ftr-422	1437	55	to	to	ADP
ftr-422	1437	56	the	the	DET
ftr-422	1437	57	value	value	NOUN
ftr-422	1437	58	of	of	ADP
ftr-422	1437	59	the	the	DET
ftr-422	1437	60	issuer	issuer	NOUN
ftr-422	1437	61	’s	’s	PART
ftr-422	1437	62	stock	stock	NOUN
ftr-422	1437	63	.	.	PUNCT
ftr-422	1438	1	nevertheless	nevertheless	ADV
ftr-422	1438	2	,	,	PUNCT
ftr-422	1438	3	in338	in338	NOUN
ftr-422	1438	4	336	336	NUM
ftr-422	1438	5	.	.	PUNCT
ftr-422	1439	1	fas	fas	NOUN
ftr-422	1439	2	133	133	NUM
ftr-422	1439	3	,	,	PUNCT
ftr-422	1439	4	¶	¶	ADV
ftr-422	1439	5	11(a	11(a	NUM
ftr-422	1439	6	)	)	PUNCT
ftr-422	1439	7	.	.	PUNCT
ftr-422	1440	1	337	337	NUM
ftr-422	1440	2	.	.	PUNCT
ftr-422	1441	1	under	under	ADP
ftr-422	1441	2	¶	¶	PROPN
ftr-422	1441	3	61(h	61(h	NUM
ftr-422	1441	4	)	)	PUNCT
ftr-422	1441	5	of	of	ADP
ftr-422	1441	6	fas	fas	PROPN
ftr-422	1441	7	133	133	NUM
ftr-422	1441	8	,	,	PUNCT
ftr-422	1441	9	the	the	DET
ftr-422	1441	10	changes	change	NOUN
ftr-422	1441	11	in	in	ADP
ftr-422	1441	12	fair	fair	ADJ
ftr-422	1441	13	value	value	NOUN
ftr-422	1441	14	of	of	ADP
ftr-422	1441	15	a	a	DET
ftr-422	1441	16	stock	stock	NOUN
ftr-422	1441	17	and	and	CCONJ
ftr-422	1441	18	the	the	DET
ftr-422	1441	19	interest	interest	NOUN
ftr-422	1441	20	yield	yield	NOUN
ftr-422	1441	21	on	on	ADP
ftr-422	1441	22	a	a	DET
ftr-422	1441	23	debt	debt	NOUN
ftr-422	1441	24	instrument	instrument	NOUN
ftr-422	1441	25	are	be	AUX
ftr-422	1441	26	not	not	PART
ftr-422	1441	27	clearly	clearly	ADV
ftr-422	1441	28	and	and	CCONJ
ftr-422	1441	29	closely	closely	ADV
ftr-422	1441	30	related	relate	VERB
ftr-422	1441	31	.	.	PUNCT
ftr-422	1442	1	on	on	ADP
ftr-422	1442	2	the	the	DET
ftr-422	1442	3	other	other	ADJ
ftr-422	1442	4	hand	hand	NOUN
ftr-422	1442	5	,	,	PUNCT
ftr-422	1442	6	fas	fas	PROPN
ftr-422	1442	7	133	133	NUM
ftr-422	1442	8	precludes	preclude	NOUN
ftr-422	1442	9	embedded	embed	VERB
ftr-422	1442	10	derivative	derivative	ADJ
ftr-422	1442	11	accounting	accounting	NOUN
ftr-422	1442	12	for	for	ADP
ftr-422	1442	13	issuers	issuer	NOUN
ftr-422	1442	14	of	of	ADP
ftr-422	1442	15	convertible	convertible	ADJ
ftr-422	1442	16	debt	debt	NOUN
ftr-422	1442	17	,	,	PUNCT
ftr-422	1442	18	because	because	SCONJ
ftr-422	1442	19	the	the	DET
ftr-422	1442	20	embedded	embed	VERB
ftr-422	1442	21	derivative	derivative	NOUN
ftr-422	1442	22	in	in	ADP
ftr-422	1442	23	this	this	DET
ftr-422	1442	24	case	case	NOUN
ftr-422	1442	25	is	be	AUX
ftr-422	1442	26	indexed	index	VERB
ftr-422	1442	27	to	to	ADP
ftr-422	1442	28	the	the	DET
ftr-422	1442	29	issuer	issuer	NOUN
ftr-422	1442	30	’s	’s	PART
ftr-422	1442	31	stock	stock	NOUN
ftr-422	1442	32	.	.	PUNCT
ftr-422	1443	1	see	see	VERB
ftr-422	1443	2	fas	fas	PROPN
ftr-422	1443	3	133	133	NUM
ftr-422	1443	4	,	,	PUNCT
ftr-422	1443	5	supra	supra	PROPN
ftr-422	1443	6	note	note	PROPN
ftr-422	1443	7	18	18	NUM
ftr-422	1443	8	,	,	PUNCT
ftr-422	1443	9	¶	¶	NOUN
ftr-422	1443	10	11(a	11(a	NUM
ftr-422	1443	11	)	)	PUNCT
ftr-422	1443	12	,	,	PUNCT
ftr-422	1443	13	199	199	NUM
ftr-422	1443	14	(	(	PUNCT
ftr-422	1443	15	ex.3	ex.3	PROPN
ftr-422	1443	16	)	)	PUNCT
ftr-422	1443	17	.	.	PUNCT
ftr-422	1444	1	338	338	NUM
ftr-422	1444	2	.	.	PUNCT
ftr-422	1445	1	section	section	NOUN
ftr-422	1445	2	163(l	163(l	NUM
ftr-422	1445	3	)	)	PUNCT
ftr-422	1445	4	applies	apply	VERB
ftr-422	1445	5	to	to	PART
ftr-422	1445	6	deny	deny	VERB
ftr-422	1445	7	a	a	DET
ftr-422	1445	8	deduction	deduction	NOUN
ftr-422	1445	9	for	for	ADP
ftr-422	1445	10	interest	interest	NOUN
ftr-422	1445	11	on	on	ADP
ftr-422	1445	12	a	a	DET
ftr-422	1445	13	debt	debt	NOUN
ftr-422	1445	14	instrument	instrument	NOUN
ftr-422	1445	15	having	have	VERB
ftr-422	1445	16	a	a	DET
ftr-422	1445	17	substantial	substantial	ADJ
ftr-422	1445	18	amount	amount	NOUN
ftr-422	1445	19	of	of	ADP
ftr-422	1445	20	principal	principal	NOUN
ftr-422	1445	21	or	or	CCONJ
ftr-422	1445	22	interest	interest	NOUN
ftr-422	1445	23	payable	payable	ADJ
ftr-422	1445	24	in	in	ADP
ftr-422	1445	25	or	or	CCONJ
ftr-422	1445	26	required	require	VERB
ftr-422	1445	27	to	to	PART
ftr-422	1445	28	be	be	AUX
ftr-422	1445	29	determined	determine	VERB
ftr-422	1445	30	by	by	ADP
ftr-422	1445	31	reference	reference	NOUN
ftr-422	1445	32	to	to	ADP
ftr-422	1445	33	the	the	DET
ftr-422	1445	34	value	value	NOUN
ftr-422	1445	35	of	of	ADP
ftr-422	1445	36	the	the	DET
ftr-422	1445	37	issuer	issuer	NOUN
ftr-422	1445	38	’s	’s	PART
ftr-422	1445	39	stock	stock	NOUN
ftr-422	1445	40	(	(	PUNCT
ftr-422	1445	41	either	either	CCONJ
ftr-422	1445	42	mandatorily	mandatorily	ADV
ftr-422	1445	43	or	or	CCONJ
ftr-422	1445	44	at	at	ADP
ftr-422	1445	45	the	the	DET
ftr-422	1445	46	issuer	issuer	NOUN
ftr-422	1445	47	’s	’s	PART
ftr-422	1445	48	option	option	NOUN
ftr-422	1445	49	)	)	PUNCT
ftr-422	1445	50	.	.	PUNCT
ftr-422	1446	1	section	section	NOUN
ftr-422	1446	2	163(l)(3)(b	163(l)(3)(b	NUM
ftr-422	1446	3	)	)	PUNCT
ftr-422	1446	4	.	.	PUNCT
ftr-422	1447	1	a	a	DET
ftr-422	1447	2	“	"	PUNCT
ftr-422	1447	3	disqualified	disqualify	VERB
ftr-422	1447	4	debt	debt	NOUN
ftr-422	1447	5	instrument	instrument	NOUN
ftr-422	1447	6	”	"	PUNCT
ftr-422	1447	7	is	be	AUX
ftr-422	1447	8	defined	define	VERB
ftr-422	1447	9	as	as	ADP
ftr-422	1447	10	any	any	DET
ftr-422	1447	11	indebtedness	indebtedness	NOUN
ftr-422	1447	12	of	of	ADP
ftr-422	1447	13	a	a	DET
ftr-422	1447	14	corporation	corporation	NOUN
ftr-422	1447	15	which	which	PRON
ftr-422	1447	16	is	be	AUX
ftr-422	1447	17	payable	payable	ADJ
ftr-422	1447	18	in	in	ADP
ftr-422	1447	19	equity	equity	NOUN
ftr-422	1447	20	of	of	ADP
ftr-422	1447	21	the	the	DET
ftr-422	1447	22	issuer	issuer	NOUN
ftr-422	1447	23	or	or	CCONJ
ftr-422	1447	24	a	a	DET
ftr-422	1447	25	related	related	ADJ
ftr-422	1447	26	party	party	NOUN
ftr-422	1447	27	.	.	PUNCT
ftr-422	1448	1	section	section	NOUN
ftr-422	1448	2	163(l)(2	163(l)(2	NUM
ftr-422	1448	3	)	)	PUNCT
ftr-422	1448	4	.	.	PUNCT
ftr-422	1449	1	indebtedness	indebtedness	NOUN
ftr-422	1449	2	is	be	AUX
ftr-422	1449	3	treated	treat	VERB
ftr-422	1449	4	as	as	ADP
ftr-422	1449	5	payable	payable	ADJ
ftr-422	1449	6	in	in	ADP
ftr-422	1449	7	equity	equity	NOUN
ftr-422	1449	8	of	of	ADP
ftr-422	1449	9	the	the	DET
ftr-422	1449	10	issuer	issuer	NOUN
ftr-422	1449	11	or	or	CCONJ
ftr-422	1449	12	a	a	DET
ftr-422	1449	13	related	related	ADJ
ftr-422	1449	14	party	party	NOUN
ftr-422	1449	15	if	if	SCONJ
ftr-422	1449	16	:	:	PUNCT
ftr-422	1449	17	(	(	PUNCT
ftr-422	1449	18	a	a	X
ftr-422	1449	19	)	)	PUNCT
ftr-422	1449	20	a	a	DET
ftr-422	1449	21	substantial	substantial	ADJ
ftr-422	1449	22	amount	amount	NOUN
ftr-422	1449	23	of	of	ADP
ftr-422	1449	24	the	the	DET
ftr-422	1449	25	principal	principal	NOUN
ftr-422	1449	26	or	or	CCONJ
ftr-422	1449	27	interest	interest	NOUN
ftr-422	1449	28	is	be	AUX
ftr-422	1449	29	required	require	VERB
ftr-422	1449	30	to	to	PART
ftr-422	1449	31	be	be	AUX
ftr-422	1449	32	paid	pay	VERB
ftr-422	1449	33	or	or	CCONJ
ftr-422	1449	34	converted	convert	VERB
ftr-422	1449	35	,	,	PUNCT
ftr-422	1449	36	or	or	CCONJ
ftr-422	1449	37	at	at	ADP
ftr-422	1449	38	the	the	DET
ftr-422	1449	39	option	option	NOUN
ftr-422	1449	40	of	of	ADP
ftr-422	1449	41	the	the	DET
ftr-422	1449	42	issuer	issuer	NOUN
ftr-422	1449	43	or	or	CCONJ
ftr-422	1449	44	related	relate	VERB
ftr-422	1449	45	party	party	NOUN
ftr-422	1449	46	is	be	AUX
ftr-422	1449	47	payable	payable	ADJ
ftr-422	1449	48	in	in	ADP
ftr-422	1449	49	,	,	PUNCT
ftr-422	1449	50	or	or	CCONJ
ftr-422	1449	51	convertible	convertible	ADJ
ftr-422	1449	52	into	into	ADP
ftr-422	1449	53	740	740	NUM
ftr-422	1449	54	florida	florida	PROPN
ftr-422	1449	55	tax	tax	NOUN
ftr-422	1449	56	review	review	NOUN
ftr-422	1449	57	[	[	X
ftr-422	1449	58	vol.6:7	vol.6:7	NOUN
ftr-422	1449	59	my	my	PRON
ftr-422	1449	60	view	view	NOUN
ftr-422	1449	61	,	,	PUNCT
ftr-422	1449	62	if	if	SCONJ
ftr-422	1449	63	the	the	DET
ftr-422	1449	64	bifurcation	bifurcation	NOUN
ftr-422	1449	65	approach	approach	NOUN
ftr-422	1449	66	of	of	ADP
ftr-422	1449	67	fas	fas	PROPN
ftr-422	1449	68	133	133	NUM
ftr-422	1449	69	is	be	AUX
ftr-422	1449	70	imported	import	VERB
ftr-422	1449	71	into	into	ADP
ftr-422	1449	72	tax	tax	NOUN
ftr-422	1449	73	law	law	NOUN
ftr-422	1449	74	,	,	PUNCT
ftr-422	1449	75	section	section	NOUN
ftr-422	1449	76	163(l	163(l	NUM
ftr-422	1449	77	)	)	PUNCT
ftr-422	1449	78	should	should	AUX
ftr-422	1449	79	not	not	PART
ftr-422	1449	80	apply	apply	VERB
ftr-422	1449	81	to	to	ADP
ftr-422	1449	82	the	the	DET
ftr-422	1449	83	cpdi	cpdi	NOUN
ftr-422	1449	84	because	because	SCONJ
ftr-422	1449	85	the	the	DET
ftr-422	1449	86	contingent	contingent	NOUN
ftr-422	1449	87	component	component	NOUN
ftr-422	1449	88	(	(	PUNCT
ftr-422	1449	89	or	or	CCONJ
ftr-422	1449	90	the	the	DET
ftr-422	1449	91	equity	equity	NOUN
ftr-422	1449	92	component	component	NOUN
ftr-422	1449	93	in	in	ADP
ftr-422	1449	94	this	this	DET
ftr-422	1449	95	case	case	NOUN
ftr-422	1449	96	)	)	PUNCT
ftr-422	1449	97	,	,	PUNCT
ftr-422	1449	98	is	be	AUX
ftr-422	1449	99	accounted	account	VERB
ftr-422	1449	100	for	for	ADP
ftr-422	1449	101	on	on	ADP
ftr-422	1449	102	a	a	DET
ftr-422	1449	103	mark	mark	NOUN
ftr-422	1449	104	-	-	PUNCT
ftr-422	1449	105	to	to	ADP
ftr-422	1449	106	-	-	PUNCT
ftr-422	1449	107	market	market	NOUN
ftr-422	1449	108	basis	basis	NOUN
ftr-422	1449	109	.	.	PUNCT
ftr-422	1450	1	this	this	DET
ftr-422	1450	2	approach	approach	NOUN
ftr-422	1450	3	is	be	AUX
ftr-422	1450	4	consistent	consistent	ADJ
ftr-422	1450	5	with	with	ADP
ftr-422	1450	6	rev	rev	PROPN
ftr-422	1450	7	.	.	PROPN
ftr-422	1450	8	rul	rul	PROPN
ftr-422	1450	9	.	.	PUNCT
ftr-422	1450	10	2003	2003	NUM
ftr-422	1450	11	-	-	SYM
ftr-422	1450	12	97	97	NUM
ftr-422	1450	13	in	in	ADP
ftr-422	1450	14	which	which	PRON
ftr-422	1450	15	the	the	DET
ftr-422	1450	16	irs339	irs339	NOUN
ftr-422	1450	17	ruled	rule	VERB
ftr-422	1450	18	that	that	SCONJ
ftr-422	1450	19	the	the	DET
ftr-422	1450	20	debt	debt	NOUN
ftr-422	1450	21	instrument	instrument	NOUN
ftr-422	1450	22	component	component	NOUN
ftr-422	1450	23	of	of	ADP
ftr-422	1450	24	the	the	DET
ftr-422	1450	25	investment	investment	NOUN
ftr-422	1450	26	unit	unit	NOUN
ftr-422	1450	27	is	be	AUX
ftr-422	1450	28	not	not	PART
ftr-422	1450	29	a	a	DET
ftr-422	1450	30	disqualified	disqualified	ADJ
ftr-422	1450	31	debt	debt	NOUN
ftr-422	1450	32	instrument	instrument	NOUN
ftr-422	1450	33	under	under	ADP
ftr-422	1450	34	section	section	NOUN
ftr-422	1450	35	163(l	163(l	NUM
ftr-422	1450	36	)	)	PUNCT
ftr-422	1450	37	on	on	ADP
ftr-422	1450	38	the	the	DET
ftr-422	1450	39	grounds	ground	NOUN
ftr-422	1450	40	that	that	SCONJ
ftr-422	1450	41	it	it	PRON
ftr-422	1450	42	is	be	AUX
ftr-422	1450	43	separate	separate	ADJ
ftr-422	1450	44	from	from	ADP
ftr-422	1450	45	the	the	DET
ftr-422	1450	46	forward	forward	ADJ
ftr-422	1450	47	contract	contract	NOUN
ftr-422	1450	48	.	.	PUNCT
ftr-422	1451	1	finally	finally	ADV
ftr-422	1451	2	,	,	PUNCT
ftr-422	1451	3	with	with	ADP
ftr-422	1451	4	respect	respect	NOUN
ftr-422	1451	5	to	to	ADP
ftr-422	1451	6	contingent	contingent	ADJ
ftr-422	1451	7	swaps	swap	NOUN
ftr-422	1451	8	,	,	PUNCT
ftr-422	1451	9	such	such	ADJ
ftr-422	1451	10	instruments	instrument	NOUN
ftr-422	1451	11	will	will	AUX
ftr-422	1451	12	be	be	AUX
ftr-422	1451	13	subject	subject	ADJ
ftr-422	1451	14	to	to	ADP
ftr-422	1451	15	the	the	DET
ftr-422	1451	16	mark	mark	NOUN
ftr-422	1451	17	-	-	PUNCT
ftr-422	1451	18	to	to	ADP
ftr-422	1451	19	-	-	PUNCT
ftr-422	1451	20	market	market	NOUN
ftr-422	1451	21	treatment	treatment	NOUN
ftr-422	1451	22	,	,	PUNCT
ftr-422	1451	23	in	in	ADP
ftr-422	1451	24	accordance	accordance	NOUN
ftr-422	1451	25	with	with	ADP
ftr-422	1451	26	fas	fas	PROPN
ftr-422	1451	27	133.340	133.340	NUM
ftr-422	1451	28	6	6	NUM
ftr-422	1451	29	.	.	PUNCT
ftr-422	1451	30	hedging	hedging	NOUN
ftr-422	1451	31	transactions	transaction	NOUN
ftr-422	1451	32	fas	fas	X
ftr-422	1451	33	133	133	NUM
ftr-422	1451	34	requires	require	VERB
ftr-422	1451	35	companies	company	NOUN
ftr-422	1451	36	to	to	PART
ftr-422	1451	37	record	record	VERB
ftr-422	1451	38	derivatives	derivative	NOUN
ftr-422	1451	39	at	at	ADP
ftr-422	1451	40	their	their	PRON
ftr-422	1451	41	fair	fair	ADJ
ftr-422	1451	42	value	value	NOUN
ftr-422	1451	43	(	(	PUNCT
ftr-422	1451	44	i.e.	i.e.	X
ftr-422	1451	45	,	,	PUNCT
ftr-422	1451	46	marked	mark	VERB
ftr-422	1451	47	to	to	ADP
ftr-422	1451	48	market	market	NOUN
ftr-422	1451	49	)	)	PUNCT
ftr-422	1451	50	.	.	PUNCT
ftr-422	1452	1	tax	tax	NOUN
ftr-422	1452	2	hedging	hedging	NOUN
ftr-422	1452	3	rules	rule	NOUN
ftr-422	1452	4	,	,	PUNCT
ftr-422	1452	5	on	on	ADP
ftr-422	1452	6	the	the	DET
ftr-422	1452	7	other	other	ADJ
ftr-422	1452	8	hand	hand	NOUN
ftr-422	1452	9	,	,	PUNCT
ftr-422	1452	10	match	match	VERB
ftr-422	1452	11	the	the	DET
ftr-422	1452	12	timing	timing	NOUN
ftr-422	1452	13	of	of	ADP
ftr-422	1452	14	income	income	NOUN
ftr-422	1452	15	,	,	PUNCT
ftr-422	1452	16	expense	expense	NOUN
ftr-422	1452	17	,	,	PUNCT
ftr-422	1452	18	gain	gain	NOUN
ftr-422	1452	19	or	or	CCONJ
ftr-422	1452	20	loss	loss	NOUN
ftr-422	1452	21	on	on	ADP
ftr-422	1452	22	the	the	DET
ftr-422	1452	23	hedging	hedging	NOUN
ftr-422	1452	24	transaction	transaction	NOUN
ftr-422	1452	25	with	with	ADP
ftr-422	1452	26	that	that	PRON
ftr-422	1452	27	of	of	ADP
ftr-422	1452	28	the	the	DET
ftr-422	1452	29	hedged	hedge	VERB
ftr-422	1452	30	item	item	NOUN
ftr-422	1452	31	.	.	PUNCT
ftr-422	1453	1	generally	generally	ADV
ftr-422	1453	2	,	,	PUNCT
ftr-422	1453	3	tax	tax	NOUN
ftr-422	1453	4	hedging	hedging	NOUN
ftr-422	1453	5	rules	rule	NOUN
ftr-422	1453	6	do	do	AUX
ftr-422	1453	7	not	not	PART
ftr-422	1453	8	result	result	VERB
ftr-422	1453	9	in	in	ADP
ftr-422	1453	10	marking	mark	VERB
ftr-422	1453	11	the341	the341	NOUN
ftr-422	1453	12	hedging	hedging	NOUN
ftr-422	1453	13	transaction	transaction	NOUN
ftr-422	1453	14	to	to	ADP
ftr-422	1453	15	market	market	NOUN
ftr-422	1453	16	,	,	PUNCT
ftr-422	1453	17	unless	unless	SCONJ
ftr-422	1453	18	the	the	DET
ftr-422	1453	19	hedged	hedge	VERB
ftr-422	1453	20	items	item	NOUN
ftr-422	1453	21	are	be	AUX
ftr-422	1453	22	subject	subject	ADJ
ftr-422	1453	23	to	to	ADP
ftr-422	1453	24	mark	mark	NOUN
ftr-422	1453	25	-	-	PUNCT
ftr-422	1453	26	tomarket	tomarket	NOUN
ftr-422	1453	27	.	.	PUNCT
ftr-422	1454	1	this	this	DET
ftr-422	1454	2	article	article	NOUN
ftr-422	1454	3	will	will	AUX
ftr-422	1454	4	suggest	suggest	VERB
ftr-422	1454	5	that	that	DET
ftr-422	1454	6	book	book	NOUN
ftr-422	1454	7	and	and	CCONJ
ftr-422	1454	8	tax	tax	NOUN
ftr-422	1454	9	hedging	hedging	NOUN
ftr-422	1454	10	rules	rule	NOUN
ftr-422	1454	11	be342	be342	PROPN
ftr-422	1454	12	conformed	conform	VERB
ftr-422	1454	13	by	by	ADP
ftr-422	1454	14	the	the	DET
ftr-422	1454	15	adoption	adoption	NOUN
ftr-422	1454	16	of	of	ADP
ftr-422	1454	17	the	the	DET
ftr-422	1454	18	principles	principle	NOUN
ftr-422	1454	19	of	of	ADP
ftr-422	1454	20	fas	fas	PROPN
ftr-422	1454	21	133	133	NUM
ftr-422	1454	22	for	for	ADP
ftr-422	1454	23	tax	tax	NOUN
ftr-422	1454	24	purposes.343	purposes.343	PROPN
ftr-422	1454	25	(	(	PUNCT
ftr-422	1454	26	i	i	NOUN
ftr-422	1454	27	)	)	PUNCT
ftr-422	1454	28	tax	tax	NOUN
ftr-422	1454	29	hedging	hedging	NOUN
ftr-422	1454	30	rules	rule	NOUN
ftr-422	1454	31	in	in	ADP
ftr-422	1454	32	1994	1994	NUM
ftr-422	1454	33	,	,	PUNCT
ftr-422	1454	34	the	the	DET
ftr-422	1454	35	irs	irs	PROPN
ftr-422	1454	36	issued	issue	VERB
ftr-422	1454	37	regulations	regulation	NOUN
ftr-422	1454	38	concerning	concern	VERB
ftr-422	1454	39	the	the	DET
ftr-422	1454	40	tax	tax	NOUN
ftr-422	1454	41	treatment	treatment	NOUN
ftr-422	1454	42	of	of	ADP
ftr-422	1454	43	hedging	hedging	NOUN
ftr-422	1454	44	transactions	transaction	NOUN
ftr-422	1454	45	.	.	PUNCT
ftr-422	1455	1	these	these	DET
ftr-422	1455	2	regulations	regulation	NOUN
ftr-422	1455	3	include	include	VERB
ftr-422	1455	4	timing	time	VERB
ftr-422	1455	5	rules	rule	NOUN
ftr-422	1455	6	(	(	PUNCT
ftr-422	1455	7	regs	reg	NOUN
ftr-422	1455	8	.	.	PUNCT
ftr-422	1455	9	section344	section344	PROPN
ftr-422	1455	10	1.446	1.446	NUM
ftr-422	1455	11	-	-	SYM
ftr-422	1455	12	4	4	NUM
ftr-422	1455	13	)	)	PUNCT
ftr-422	1455	14	and	and	CCONJ
ftr-422	1455	15	character	character	NOUN
ftr-422	1455	16	rules	rule	NOUN
ftr-422	1455	17	(	(	PUNCT
ftr-422	1455	18	regs	reg	NOUN
ftr-422	1455	19	.	.	PUNCT
ftr-422	1456	1	section	section	NOUN
ftr-422	1456	2	1.1221	1.1221	NUM
ftr-422	1456	3	-	-	SYM
ftr-422	1456	4	2	2	NUM
ftr-422	1456	5	)	)	PUNCT
ftr-422	1456	6	.	.	PUNCT
ftr-422	1457	1	the	the	DET
ftr-422	1457	2	definition	definition	NOUN
ftr-422	1457	3	of	of	ADP
ftr-422	1457	4	a345	a345	PROPN
ftr-422	1457	5	the	the	DET
ftr-422	1457	6	issuer	issuer	NOUN
ftr-422	1457	7	’s	’s	PART
ftr-422	1457	8	stock	stock	NOUN
ftr-422	1457	9	;	;	PUNCT
ftr-422	1457	10	(	(	PUNCT
ftr-422	1457	11	b	b	X
ftr-422	1457	12	)	)	PUNCT
ftr-422	1457	13	a	a	DET
ftr-422	1457	14	substantial	substantial	ADJ
ftr-422	1457	15	amount	amount	NOUN
ftr-422	1457	16	of	of	ADP
ftr-422	1457	17	the	the	DET
ftr-422	1457	18	principal	principal	NOUN
ftr-422	1457	19	or	or	CCONJ
ftr-422	1457	20	interest	interest	NOUN
ftr-422	1457	21	is	be	AUX
ftr-422	1457	22	required	require	VERB
ftr-422	1457	23	to	to	PART
ftr-422	1457	24	be	be	AUX
ftr-422	1457	25	determined	determine	VERB
ftr-422	1457	26	,	,	PUNCT
ftr-422	1457	27	or	or	CCONJ
ftr-422	1457	28	at	at	SCONJ
ftr-422	1457	29	the	the	DET
ftr-422	1457	30	option	option	NOUN
ftr-422	1457	31	of	of	ADP
ftr-422	1457	32	the	the	DET
ftr-422	1457	33	issuer	issuer	NOUN
ftr-422	1457	34	or	or	CCONJ
ftr-422	1457	35	a	a	DET
ftr-422	1457	36	related	related	ADJ
ftr-422	1457	37	party	party	NOUN
ftr-422	1457	38	is	be	AUX
ftr-422	1457	39	determined	determine	VERB
ftr-422	1457	40	,	,	PUNCT
ftr-422	1457	41	by	by	ADP
ftr-422	1457	42	reference	reference	NOUN
ftr-422	1457	43	to	to	ADP
ftr-422	1457	44	the	the	DET
ftr-422	1457	45	value	value	NOUN
ftr-422	1457	46	of	of	ADP
ftr-422	1457	47	the	the	DET
ftr-422	1457	48	stock	stock	NOUN
ftr-422	1457	49	;	;	PUNCT
ftr-422	1457	50	or	or	CCONJ
ftr-422	1457	51	(	(	PUNCT
ftr-422	1457	52	c	c	X
ftr-422	1457	53	)	)	PUNCT
ftr-422	1457	54	the	the	DET
ftr-422	1457	55	indebtedness	indebtedness	NOUN
ftr-422	1457	56	is	be	AUX
ftr-422	1457	57	part	part	NOUN
ftr-422	1457	58	of	of	ADP
ftr-422	1457	59	an	an	DET
ftr-422	1457	60	arrangement	arrangement	NOUN
ftr-422	1457	61	which	which	PRON
ftr-422	1457	62	is	be	AUX
ftr-422	1457	63	reasonably	reasonably	ADV
ftr-422	1457	64	expected	expect	VERB
ftr-422	1457	65	to	to	PART
ftr-422	1457	66	result	result	VERB
ftr-422	1457	67	in	in	ADP
ftr-422	1457	68	payment	payment	NOUN
ftr-422	1457	69	of	of	ADP
ftr-422	1457	70	the	the	DET
ftr-422	1457	71	debt	debt	NOUN
ftr-422	1457	72	with	with	ADP
ftr-422	1457	73	or	or	CCONJ
ftr-422	1457	74	by	by	ADP
ftr-422	1457	75	reference	reference	NOUN
ftr-422	1457	76	to	to	ADP
ftr-422	1457	77	the	the	DET
ftr-422	1457	78	stock	stock	NOUN
ftr-422	1457	79	.	.	PUNCT
ftr-422	1458	1	section	section	NOUN
ftr-422	1458	2	163(l)(3)(a)-(c	163(l)(3)(a)-(c	NUM
ftr-422	1458	3	)	)	PUNCT
ftr-422	1458	4	.	.	PUNCT
ftr-422	1459	1	339	339	NUM
ftr-422	1459	2	.	.	X
ftr-422	1459	3	2003	2003	NUM
ftr-422	1459	4	-	-	SYM
ftr-422	1459	5	34	34	NUM
ftr-422	1459	6	i.r.b	i.r.b	NOUN
ftr-422	1459	7	.	.	PUNCT
ftr-422	1460	1	380	380	NUM
ftr-422	1460	2	.	.	X
ftr-422	1461	1	340	340	NUM
ftr-422	1461	2	.	.	PUNCT
ftr-422	1462	1	fas	fas	NOUN
ftr-422	1462	2	133	133	NUM
ftr-422	1462	3	¶¶	¶¶	PROPN
ftr-422	1462	4	57b	57b	NOUN
ftr-422	1462	5	,	,	PUNCT
ftr-422	1462	6	59e	59e	NUM
ftr-422	1462	7	.	.	PUNCT
ftr-422	1463	1	341	341	NUM
ftr-422	1463	2	.	.	PUNCT
ftr-422	1463	3	regs.§	regs.§	VERB
ftr-422	1463	4	1.446	1.446	NUM
ftr-422	1463	5	-	-	SYM
ftr-422	1463	6	4(b	4(b	NUM
ftr-422	1463	7	)	)	PUNCT
ftr-422	1463	8	.	.	PUNCT
ftr-422	1464	1	342	342	NUM
ftr-422	1464	2	.	.	PUNCT
ftr-422	1464	3	regs	regs	PROPN
ftr-422	1464	4	.	.	PUNCT
ftr-422	1465	1	§	§	PROPN
ftr-422	1465	2	1.446	1.446	NUM
ftr-422	1465	3	-	-	SYM
ftr-422	1465	4	4(e)(2	4(e)(2	NUM
ftr-422	1465	5	)	)	PUNCT
ftr-422	1465	6	.	.	PUNCT
ftr-422	1466	1	343	343	NUM
ftr-422	1466	2	.	.	PUNCT
ftr-422	1467	1	for	for	ADP
ftr-422	1467	2	a	a	DET
ftr-422	1467	3	similar	similar	ADJ
ftr-422	1467	4	view	view	NOUN
ftr-422	1467	5	,	,	PUNCT
ftr-422	1467	6	see	see	VERB
ftr-422	1467	7	ensminger	ensminger	NOUN
ftr-422	1467	8	,	,	PUNCT
ftr-422	1467	9	supra	supra	PROPN
ftr-422	1467	10	note	note	PROPN
ftr-422	1467	11	1	1	NUM
ftr-422	1467	12	;	;	PUNCT
ftr-422	1467	13	rosenthal	rosenthal	NOUN
ftr-422	1467	14	and	and	CCONJ
ftr-422	1467	15	price	price	NOUN
ftr-422	1467	16	,	,	PUNCT
ftr-422	1467	17	supra	supra	PROPN
ftr-422	1467	18	note	note	NOUN
ftr-422	1467	19	17	17	NUM
ftr-422	1467	20	.	.	PUNCT
ftr-422	1468	1	nevertheless	nevertheless	ADV
ftr-422	1468	2	,	,	PUNCT
ftr-422	1468	3	while	while	SCONJ
ftr-422	1468	4	these	these	DET
ftr-422	1468	5	two	two	NUM
ftr-422	1468	6	commentators	commentator	NOUN
ftr-422	1468	7	focused	focus	VERB
ftr-422	1468	8	primarily	primarily	ADV
ftr-422	1468	9	on	on	ADP
ftr-422	1468	10	hedging	hedge	VERB
ftr-422	1468	11	transaction	transaction	NOUN
ftr-422	1468	12	,	,	PUNCT
ftr-422	1468	13	this	this	DET
ftr-422	1468	14	article	article	NOUN
ftr-422	1468	15	takes	take	VERB
ftr-422	1468	16	a	a	DET
ftr-422	1468	17	much	much	ADV
ftr-422	1468	18	broader	broad	ADJ
ftr-422	1468	19	perspective	perspective	NOUN
ftr-422	1468	20	.	.	PUNCT
ftr-422	1469	1	344	344	NUM
ftr-422	1469	2	.	.	PUNCT
ftr-422	1469	3	see	see	VERB
ftr-422	1469	4	t.d	t.d	PROPN
ftr-422	1469	5	.	.	PROPN
ftr-422	1469	6	8555	8555	NUM
ftr-422	1469	7	,	,	PUNCT
ftr-422	1469	8	59	59	NUM
ftr-422	1469	9	fed	feed	VERB
ftr-422	1469	10	.	.	PUNCT
ftr-422	1470	1	reg	reg	PROPN
ftr-422	1470	2	.	.	PUNCT
ftr-422	1471	1	36,360	36,360	NUM
ftr-422	1471	2	(	(	PUNCT
ftr-422	1471	3	for	for	ADP
ftr-422	1471	4	reg	reg	NOUN
ftr-422	1471	5	.	.	PUNCT
ftr-422	1472	1	§	§	PROPN
ftr-422	1472	2	122	122	NUM
ftr-422	1472	3	-	-	SYM
ftr-422	1472	4	2	2	NUM
ftr-422	1472	5	)	)	PUNCT
ftr-422	1472	6	;	;	PUNCT
ftr-422	1472	7	t.d	t.d	PROPN
ftr-422	1472	8	.	.	PROPN
ftr-422	1472	9	8554	8554	NUM
ftr-422	1472	10	,	,	PUNCT
ftr-422	1472	11	59	59	NUM
ftr-422	1472	12	fed	feed	VERB
ftr-422	1472	13	.	.	PUNCT
ftr-422	1473	1	reg	reg	PROPN
ftr-422	1473	2	.	.	PUNCT
ftr-422	1474	1	39,356	39,356	NUM
ftr-422	1474	2	(	(	PUNCT
ftr-422	1474	3	for	for	ADP
ftr-422	1474	4	reg	reg	NOUN
ftr-422	1474	5	.	.	PUNCT
ftr-422	1475	1	§	§	PROPN
ftr-422	1475	2	1.446	1.446	NUM
ftr-422	1475	3	-	-	SYM
ftr-422	1475	4	4	4	NUM
ftr-422	1475	5	)	)	PUNCT
ftr-422	1475	6	.	.	PUNCT
ftr-422	1476	1	345	345	NUM
ftr-422	1476	2	.	.	PUNCT
ftr-422	1477	1	the	the	DET
ftr-422	1477	2	character	character	NOUN
ftr-422	1477	3	of	of	ADP
ftr-422	1477	4	a	a	DET
ftr-422	1477	5	hedging	hedging	NOUN
ftr-422	1477	6	transaction	transaction	NOUN
ftr-422	1477	7	is	be	AUX
ftr-422	1477	8	determined	determine	VERB
ftr-422	1477	9	under	under	ADP
ftr-422	1477	10	regs	reg	NOUN
ftr-422	1477	11	.	.	PUNCT
ftr-422	1478	1	§	§	PROPN
ftr-422	1478	2	1.1221	1.1221	NUM
ftr-422	1478	3	-	-	PUNCT
ftr-422	1478	4	2(a	2(a	NUM
ftr-422	1478	5	)	)	PUNCT
ftr-422	1478	6	,	,	PUNCT
ftr-422	1478	7	which	which	PRON
ftr-422	1478	8	provides	provide	VERB
ftr-422	1478	9	that	that	SCONJ
ftr-422	1478	10	the	the	DET
ftr-422	1478	11	term	term	NOUN
ftr-422	1478	12	“	"	PUNCT
ftr-422	1478	13	capital	capital	NOUN
ftr-422	1478	14	asset	asset	NOUN
ftr-422	1478	15	”	"	PUNCT
ftr-422	1478	16	does	do	AUX
ftr-422	1478	17	not	not	PART
ftr-422	1478	18	include	include	VERB
ftr-422	1478	19	property	property	NOUN
ftr-422	1478	20	that	that	PRON
ftr-422	1478	21	is	be	AUX
ftr-422	1478	22	part	part	NOUN
ftr-422	1478	23	of	of	ADP
ftr-422	1478	24	a	a	DET
ftr-422	1478	25	hedging	hedging	NOUN
ftr-422	1478	26	transaction	transaction	NOUN
ftr-422	1478	27	.	.	PUNCT
ftr-422	1479	1	therefore	therefore	ADV
ftr-422	1479	2	,	,	PUNCT
ftr-422	1479	3	any	any	DET
ftr-422	1479	4	item	item	NOUN
ftr-422	1479	5	of	of	ADP
ftr-422	1479	6	income	income	NOUN
ftr-422	1479	7	,	,	PUNCT
ftr-422	1479	8	deduction	deduction	NOUN
ftr-422	1479	9	,	,	PUNCT
ftr-422	1479	10	gain	gain	NOUN
ftr-422	1479	11	,	,	PUNCT
ftr-422	1479	12	or	or	CCONJ
ftr-422	1479	13	loss	loss	NOUN
ftr-422	1479	14	stemming	stem	VERB
ftr-422	1479	15	from	from	ADP
ftr-422	1479	16	a	a	DET
ftr-422	1479	17	hedging	hedging	NOUN
ftr-422	1479	18	transaction	transaction	NOUN
ftr-422	1479	19	is	be	AUX
ftr-422	1479	20	ordinary	ordinary	ADJ
ftr-422	1479	21	.	.	PUNCT
ftr-422	1480	1	in	in	ADP
ftr-422	1480	2	this	this	DET
ftr-422	1480	3	article	article	NOUN
ftr-422	1480	4	,	,	PUNCT
ftr-422	1480	5	i	i	PRON
ftr-422	1480	6	discuss	discuss	VERB
ftr-422	1480	7	only	only	ADV
ftr-422	1480	8	the	the	DET
ftr-422	1480	9	timing	timing	NOUN
ftr-422	1480	10	aspects	aspect	NOUN
ftr-422	1480	11	of	of	ADP
ftr-422	1480	12	the	the	DET
ftr-422	1480	13	hedging	hedging	NOUN
ftr-422	1480	14	rules	rule	NOUN
ftr-422	1480	15	.	.	PUNCT
ftr-422	1481	1	2004	2004	NUM
ftr-422	1481	2	]	]	PUNCT
ftr-422	1481	3	book	book	NOUN
ftr-422	1481	4	tax	tax	NOUN
ftr-422	1481	5	conformity	conformity	NOUN
ftr-422	1481	6	for	for	ADP
ftr-422	1481	7	financial	financial	ADJ
ftr-422	1481	8	instruments	instrument	NOUN
ftr-422	1481	9	741	741	NUM
ftr-422	1481	10	“	"	PUNCT
ftr-422	1481	11	hedging	hedging	NOUN
ftr-422	1481	12	transaction	transaction	NOUN
ftr-422	1481	13	”	"	PUNCT
ftr-422	1481	14	includes	include	VERB
ftr-422	1481	15	two	two	NUM
ftr-422	1481	16	elements	element	NOUN
ftr-422	1481	17	:	:	PUNCT
ftr-422	1481	18	(	(	PUNCT
ftr-422	1481	19	i	i	NOUN
ftr-422	1481	20	)	)	PUNCT
ftr-422	1481	21	it	it	PRON
ftr-422	1481	22	must	must	AUX
ftr-422	1481	23	be	be	AUX
ftr-422	1481	24	a	a	DET
ftr-422	1481	25	transaction	transaction	NOUN
ftr-422	1481	26	that	that	PRON
ftr-422	1481	27	a	a	DET
ftr-422	1481	28	taxpayer	taxpayer	NOUN
ftr-422	1481	29	enters	enter	VERB
ftr-422	1481	30	into	into	ADP
ftr-422	1481	31	in	in	ADP
ftr-422	1481	32	the	the	DET
ftr-422	1481	33	normal	normal	ADJ
ftr-422	1481	34	course	course	NOUN
ftr-422	1481	35	of	of	ADP
ftr-422	1481	36	its	its	PRON
ftr-422	1481	37	trade	trade	NOUN
ftr-422	1481	38	or	or	CCONJ
ftr-422	1481	39	business	business	NOUN
ftr-422	1481	40	,	,	PUNCT
ftr-422	1481	41	primarily	primarily	ADV
ftr-422	1481	42	to	to	PART
ftr-422	1481	43	manage	manage	VERB
ftr-422	1481	44	the	the	DET
ftr-422	1481	45	risk	risk	NOUN
ftr-422	1481	46	of	of	ADP
ftr-422	1481	47	interest	interest	NOUN
ftr-422	1481	48	rate	rate	NOUN
ftr-422	1481	49	changes	change	NOUN
ftr-422	1481	50	,	,	PUNCT
ftr-422	1481	51	price	price	NOUN
ftr-422	1481	52	changes	change	NOUN
ftr-422	1481	53	,	,	PUNCT
ftr-422	1481	54	or	or	CCONJ
ftr-422	1481	55	currency	currency	NOUN
ftr-422	1481	56	fluctuations	fluctuation	NOUN
ftr-422	1481	57	;	;	PUNCT
ftr-422	1481	58	and	and	CCONJ
ftr-422	1481	59	(	(	PUNCT
ftr-422	1481	60	ii	ii	NOUN
ftr-422	1481	61	)	)	PUNCT
ftr-422	1481	62	the	the	DET
ftr-422	1481	63	risk	risk	NOUN
ftr-422	1481	64	being	be	AUX
ftr-422	1481	65	managed	manage	VERB
ftr-422	1481	66	must	must	AUX
ftr-422	1481	67	relate	relate	VERB
ftr-422	1481	68	to	to	ADP
ftr-422	1481	69	ordinary346	ordinary346	ADJ
ftr-422	1481	70	obligations	obligation	NOUN
ftr-422	1481	71	incurred	incur	VERB
ftr-422	1481	72	or	or	CCONJ
ftr-422	1481	73	to	to	PART
ftr-422	1481	74	be	be	AUX
ftr-422	1481	75	incurred	incur	VERB
ftr-422	1481	76	,	,	PUNCT
ftr-422	1481	77	or	or	CCONJ
ftr-422	1481	78	borrowings	borrowing	NOUN
ftr-422	1481	79	made	make	VERB
ftr-422	1481	80	or	or	CCONJ
ftr-422	1481	81	to	to	PART
ftr-422	1481	82	be	be	AUX
ftr-422	1481	83	made	make	VERB
ftr-422	1481	84	by	by	ADP
ftr-422	1481	85	the	the	DET
ftr-422	1481	86	taxpayer.347	taxpayer.347	NOUN
ftr-422	1481	87	under	under	ADP
ftr-422	1481	88	the	the	DET
ftr-422	1481	89	hedging	hedging	NOUN
ftr-422	1481	90	timing	timing	NOUN
ftr-422	1481	91	rules	rule	NOUN
ftr-422	1481	92	,	,	PUNCT
ftr-422	1481	93	the	the	DET
ftr-422	1481	94	taxpayer	taxpayer	NOUN
ftr-422	1481	95	’s	’s	PART
ftr-422	1481	96	method	method	NOUN
ftr-422	1481	97	of	of	ADP
ftr-422	1481	98	accounting	account	VERB
ftr-422	1481	99	for	for	ADP
ftr-422	1481	100	a	a	DET
ftr-422	1481	101	hedging	hedging	NOUN
ftr-422	1481	102	transaction	transaction	NOUN
ftr-422	1481	103	must	must	AUX
ftr-422	1481	104	“	"	PUNCT
ftr-422	1481	105	clearly	clearly	ADV
ftr-422	1481	106	reflect	reflect	VERB
ftr-422	1481	107	income	income	NOUN
ftr-422	1481	108	.	.	PUNCT
ftr-422	1481	109	”	"	PUNCT
ftr-422	1482	1	accordingly	accordingly	ADV
ftr-422	1482	2	,	,	PUNCT
ftr-422	1482	3	the348	the348	ADJ
ftr-422	1482	4	accounting	accounting	NOUN
ftr-422	1482	5	method	method	NOUN
ftr-422	1482	6	used	use	VERB
ftr-422	1482	7	must	must	AUX
ftr-422	1482	8	“	"	PUNCT
ftr-422	1482	9	reasonably	reasonably	ADV
ftr-422	1482	10	match	match	VERB
ftr-422	1482	11	”	"	PUNCT
ftr-422	1482	12	the	the	DET
ftr-422	1482	13	timing	timing	NOUN
ftr-422	1482	14	of	of	ADP
ftr-422	1482	15	income	income	NOUN
ftr-422	1482	16	,	,	PUNCT
ftr-422	1482	17	deduction	deduction	NOUN
ftr-422	1482	18	,	,	PUNCT
ftr-422	1482	19	gain	gain	NOUN
ftr-422	1482	20	,	,	PUNCT
ftr-422	1482	21	or	or	CCONJ
ftr-422	1482	22	loss	loss	NOUN
ftr-422	1482	23	from	from	ADP
ftr-422	1482	24	the	the	DET
ftr-422	1482	25	hedging	hedging	NOUN
ftr-422	1482	26	transaction	transaction	NOUN
ftr-422	1482	27	with	with	ADP
ftr-422	1482	28	that	that	PRON
ftr-422	1482	29	from	from	ADP
ftr-422	1482	30	the	the	DET
ftr-422	1482	31	hedged	hedge	VERB
ftr-422	1482	32	item	item	NOUN
ftr-422	1482	33	.	.	PUNCT
ftr-422	1483	1	for	for	ADP
ftr-422	1483	2	example	example	NOUN
ftr-422	1483	3	,	,	PUNCT
ftr-422	1483	4	where	where	SCONJ
ftr-422	1483	5	the	the	DET
ftr-422	1483	6	hedged	hedge	VERB
ftr-422	1483	7	item	item	NOUN
ftr-422	1483	8	is	be	AUX
ftr-422	1483	9	marked	mark	VERB
ftr-422	1483	10	-	-	PUNCT
ftr-422	1483	11	to	to	ADP
ftr-422	1483	12	-	-	PUNCT
ftr-422	1483	13	market	market	NOUN
ftr-422	1483	14	under	under	ADP
ftr-422	1483	15	the	the	DET
ftr-422	1483	16	taxpayer	taxpayer	NOUN
ftr-422	1483	17	’s	’s	PART
ftr-422	1483	18	method	method	NOUN
ftr-422	1483	19	of	of	ADP
ftr-422	1483	20	accounting	accounting	NOUN
ftr-422	1483	21	,	,	PUNCT
ftr-422	1483	22	marking	mark	VERB
ftr-422	1483	23	the	the	DET
ftr-422	1483	24	hedge	hedge	NOUN
ftr-422	1483	25	to	to	ADP
ftr-422	1483	26	market	market	NOUN
ftr-422	1483	27	clearly	clearly	ADV
ftr-422	1483	28	reflects	reflect	VERB
ftr-422	1483	29	income.349	income.349	PROPN
ftr-422	1483	30	(	(	PUNCT
ftr-422	1483	31	ii	ii	NOUN
ftr-422	1483	32	)	)	PUNCT
ftr-422	1483	33	fas	fas	NOUN
ftr-422	1483	34	133	133	NUM
ftr-422	1483	35	fas	fas	NOUN
ftr-422	1483	36	133	133	NUM
ftr-422	1483	37	requires	require	VERB
ftr-422	1483	38	all	all	DET
ftr-422	1483	39	derivatives	derivative	NOUN
ftr-422	1483	40	to	to	PART
ftr-422	1483	41	be	be	AUX
ftr-422	1483	42	recorded	record	VERB
ftr-422	1483	43	on	on	ADP
ftr-422	1483	44	the	the	DET
ftr-422	1483	45	balance	balance	NOUN
ftr-422	1483	46	sheet	sheet	NOUN
ftr-422	1483	47	at	at	ADP
ftr-422	1483	48	fair	fair	ADJ
ftr-422	1483	49	value	value	NOUN
ftr-422	1483	50	and	and	CCONJ
ftr-422	1483	51	sets	set	VERB
ftr-422	1483	52	forth	forth	ADP
ftr-422	1483	53	special	special	ADJ
ftr-422	1483	54	accounting	accounting	NOUN
ftr-422	1483	55	standards	standard	NOUN
ftr-422	1483	56	for	for	ADP
ftr-422	1483	57	the	the	DET
ftr-422	1483	58	following	follow	VERB
ftr-422	1483	59	three	three	NUM
ftr-422	1483	60	different	different	ADJ
ftr-422	1483	61	types	type	NOUN
ftr-422	1483	62	of	of	ADP
ftr-422	1483	63	hedging	hedging	NOUN
ftr-422	1483	64	transactions	transaction	NOUN
ftr-422	1483	65	:	:	PUNCT
ftr-422	1483	66	(	(	PUNCT
ftr-422	1483	67	i	i	NOUN
ftr-422	1483	68	)	)	PUNCT
ftr-422	1483	69	hedges	hedge	NOUN
ftr-422	1483	70	of	of	ADP
ftr-422	1483	71	changes	change	NOUN
ftr-422	1483	72	in	in	ADP
ftr-422	1483	73	the	the	DET
ftr-422	1483	74	fair	fair	ADJ
ftr-422	1483	75	value	value	NOUN
ftr-422	1483	76	of	of	ADP
ftr-422	1483	77	assets	asset	NOUN
ftr-422	1483	78	,	,	PUNCT
ftr-422	1483	79	liabilities	liability	NOUN
ftr-422	1483	80	,	,	PUNCT
ftr-422	1483	81	or	or	CCONJ
ftr-422	1483	82	firm	firm	ADJ
ftr-422	1483	83	commitments	commitment	NOUN
ftr-422	1483	84	(	(	PUNCT
ftr-422	1483	85	“	"	PUNCT
ftr-422	1483	86	fair	fair	ADJ
ftr-422	1483	87	value	value	NOUN
ftr-422	1483	88	hedges	hedge	NOUN
ftr-422	1483	89	”	"	PUNCT
ftr-422	1483	90	)	)	PUNCT
ftr-422	1483	91	are	be	AUX
ftr-422	1483	92	recorded350	recorded350	PROPN
ftr-422	1483	93	at	at	ADP
ftr-422	1483	94	fair	fair	ADJ
ftr-422	1483	95	value	value	NOUN
ftr-422	1483	96	in	in	ADP
ftr-422	1483	97	the	the	DET
ftr-422	1483	98	balance	balance	NOUN
ftr-422	1483	99	sheet	sheet	NOUN
ftr-422	1483	100	,	,	PUNCT
ftr-422	1483	101	with	with	SCONJ
ftr-422	1483	102	any	any	DET
ftr-422	1483	103	unrealized	unrealized	ADJ
ftr-422	1483	104	gains	gain	NOUN
ftr-422	1483	105	and	and	CCONJ
ftr-422	1483	106	losses	loss	NOUN
ftr-422	1483	107	recorded	record	VERB
ftr-422	1483	108	in	in	ADP
ftr-422	1483	109	net	net	ADJ
ftr-422	1483	110	income	income	NOUN
ftr-422	1483	111	;	;	PUNCT
ftr-422	1483	112	(	(	PUNCT
ftr-422	1483	113	ii	ii	NOUN
ftr-422	1483	114	)	)	PUNCT
ftr-422	1483	115	hedges	hedge	NOUN
ftr-422	1483	116	of	of	ADP
ftr-422	1483	117	the	the	DET
ftr-422	1483	118	variable	variable	ADJ
ftr-422	1483	119	cash	cash	NOUN
ftr-422	1483	120	flows	flow	NOUN
ftr-422	1483	121	of	of	ADP
ftr-422	1483	122	forecasted	forecast	VERB
ftr-422	1483	123	transactions	transaction	NOUN
ftr-422	1483	124	(	(	PUNCT
ftr-422	1483	125	“	"	PUNCT
ftr-422	1483	126	cash	cash	NOUN
ftr-422	1483	127	flow	flow	NOUN
ftr-422	1483	128	hedges	hedge	NOUN
ftr-422	1483	129	”	"	PUNCT
ftr-422	1483	130	)	)	PUNCT
ftr-422	1483	131	are	be	AUX
ftr-422	1483	132	also	also	ADV
ftr-422	1483	133	recorded	record	VERB
ftr-422	1483	134	at	at	ADP
ftr-422	1483	135	fair	fair	ADJ
ftr-422	1483	136	value	value	NOUN
ftr-422	1483	137	in	in	ADP
ftr-422	1483	138	the	the	DET
ftr-422	1483	139	balance	balance	NOUN
ftr-422	1483	140	sheet	sheet	NOUN
ftr-422	1483	141	,	,	PUNCT
ftr-422	1483	142	but351	but351	VERB
ftr-422	1483	143	unrealized	unrealized	ADJ
ftr-422	1483	144	gains	gain	NOUN
ftr-422	1483	145	and	and	CCONJ
ftr-422	1483	146	losses	loss	NOUN
ftr-422	1483	147	are	be	AUX
ftr-422	1483	148	recorded	record	VERB
ftr-422	1483	149	in	in	ADP
ftr-422	1483	150	equity	equity	NOUN
ftr-422	1483	151	,	,	PUNCT
ftr-422	1483	152	as	as	ADP
ftr-422	1483	153	part	part	NOUN
ftr-422	1483	154	of	of	ADP
ftr-422	1483	155	“	"	PUNCT
ftr-422	1483	156	other	other	ADJ
ftr-422	1483	157	comprehensive	comprehensive	ADJ
ftr-422	1483	158	income	income	NOUN
ftr-422	1483	159	”	"	PUNCT
ftr-422	1483	160	and	and	CCONJ
ftr-422	1483	161	(	(	PUNCT
ftr-422	1483	162	iii	iii	X
ftr-422	1483	163	)	)	PUNCT
ftr-422	1483	164	hedges	hedge	NOUN
ftr-422	1483	165	of	of	ADP
ftr-422	1483	166	foreign	foreign	ADJ
ftr-422	1483	167	currency	currency	NOUN
ftr-422	1483	168	exposures	exposure	NOUN
ftr-422	1483	169	of	of	ADP
ftr-422	1483	170	net	net	ADJ
ftr-422	1483	171	investments	investment	NOUN
ftr-422	1483	172	in	in	ADP
ftr-422	1483	173	foreign	foreign	ADJ
ftr-422	1483	174	operations	operation	NOUN
ftr-422	1483	175	(	(	PUNCT
ftr-422	1483	176	“	"	PUNCT
ftr-422	1483	177	foreign	foreign	ADJ
ftr-422	1483	178	currency	currency	NOUN
ftr-422	1483	179	net	net	ADJ
ftr-422	1483	180	investment	investment	NOUN
ftr-422	1483	181	hedges	hedge	NOUN
ftr-422	1483	182	”	"	PUNCT
ftr-422	1483	183	)	)	PUNCT
ftr-422	1483	184	are	be	AUX
ftr-422	1483	185	special	special	ADJ
ftr-422	1483	186	cases	case	NOUN
ftr-422	1483	187	of	of	ADP
ftr-422	1483	188	the	the	DET
ftr-422	1483	189	above	above	ADJ
ftr-422	1483	190	two	two	NUM
ftr-422	1483	191	types	type	NOUN
ftr-422	1483	192	of	of	ADP
ftr-422	1483	193	hedges	hedge	NOUN
ftr-422	1483	194	.	.	PUNCT
ftr-422	1484	1	derivatives	derivative	NOUN
ftr-422	1484	2	used	use	VERB
ftr-422	1484	3	for352	for352	NOUN
ftr-422	1484	4	346	346	NUM
ftr-422	1484	5	.	.	PUNCT
ftr-422	1485	1	if	if	SCONJ
ftr-422	1485	2	an	an	DET
ftr-422	1485	3	asset	asset	NOUN
ftr-422	1485	4	is	be	AUX
ftr-422	1485	5	not	not	PART
ftr-422	1485	6	acquired	acquire	VERB
ftr-422	1485	7	primarily	primarily	ADV
ftr-422	1485	8	to	to	PART
ftr-422	1485	9	manage	manage	VERB
ftr-422	1485	10	risk	risk	NOUN
ftr-422	1485	11	,	,	PUNCT
ftr-422	1485	12	the	the	DET
ftr-422	1485	13	purchase	purchase	NOUN
ftr-422	1485	14	or	or	CCONJ
ftr-422	1485	15	sale	sale	NOUN
ftr-422	1485	16	of	of	ADP
ftr-422	1485	17	that	that	DET
ftr-422	1485	18	asset	asset	NOUN
ftr-422	1485	19	is	be	AUX
ftr-422	1485	20	not	not	PART
ftr-422	1485	21	a	a	DET
ftr-422	1485	22	hedging	hedge	VERB
ftr-422	1485	23	transaction	transaction	NOUN
ftr-422	1485	24	,	,	PUNCT
ftr-422	1485	25	even	even	ADV
ftr-422	1485	26	if	if	SCONJ
ftr-422	1485	27	the	the	DET
ftr-422	1485	28	terms	term	NOUN
ftr-422	1485	29	of	of	ADP
ftr-422	1485	30	the	the	DET
ftr-422	1485	31	asset	asset	NOUN
ftr-422	1485	32	happen	happen	VERB
ftr-422	1485	33	to	to	PART
ftr-422	1485	34	manage	manage	VERB
ftr-422	1485	35	the	the	DET
ftr-422	1485	36	taxpayer	taxpayer	NOUN
ftr-422	1485	37	’s	’s	PART
ftr-422	1485	38	risk	risk	NOUN
ftr-422	1485	39	with	with	ADP
ftr-422	1485	40	respect	respect	NOUN
ftr-422	1485	41	to	to	ADP
ftr-422	1485	42	other	other	ADJ
ftr-422	1485	43	assets	asset	NOUN
ftr-422	1485	44	or	or	CCONJ
ftr-422	1485	45	liabilities	liability	NOUN
ftr-422	1485	46	.	.	PUNCT
ftr-422	1486	1	reg	reg	NOUN
ftr-422	1486	2	.	.	PUNCT
ftr-422	1487	1	§	§	PROPN
ftr-422	1487	2	1.1221	1.1221	NUM
ftr-422	1487	3	-	-	SYM
ftr-422	1487	4	2(d)(5	2(d)(5	NUM
ftr-422	1487	5	)	)	PUNCT
ftr-422	1487	6	.	.	PUNCT
ftr-422	1488	1	347	347	NUM
ftr-422	1488	2	.	.	PUNCT
ftr-422	1488	3	section	section	NOUN
ftr-422	1488	4	1221(b)(2)(a	1221(b)(2)(a	NUM
ftr-422	1488	5	)	)	PUNCT
ftr-422	1488	6	.	.	PUNCT
ftr-422	1489	1	regs	regs	PROPN
ftr-422	1489	2	.	.	PUNCT
ftr-422	1490	1	§	§	PROPN
ftr-422	1490	2	1.1221	1.1221	NUM
ftr-422	1490	3	-	-	PUNCT
ftr-422	1490	4	2(b	2(b	NUM
ftr-422	1490	5	)	)	PUNCT
ftr-422	1490	6	.	.	PUNCT
ftr-422	1491	1	348	348	NUM
ftr-422	1491	2	.	.	PUNCT
ftr-422	1491	3	regs	regs	PROPN
ftr-422	1491	4	.	.	PUNCT
ftr-422	1492	1	§	§	PROPN
ftr-422	1492	2	1.446	1.446	NUM
ftr-422	1492	3	-	-	NUM
ftr-422	1492	4	4(b	4(b	NUM
ftr-422	1492	5	)	)	PUNCT
ftr-422	1492	6	.	.	PUNCT
ftr-422	1493	1	349	349	NUM
ftr-422	1493	2	.	.	PUNCT
ftr-422	1493	3	regs	regs	PROPN
ftr-422	1493	4	.	.	PUNCT
ftr-422	1494	1	§	§	PROPN
ftr-422	1494	2	1.446	1.446	NUM
ftr-422	1494	3	-	-	SYM
ftr-422	1494	4	4(e)(2	4(e)(2	NUM
ftr-422	1494	5	)	)	PUNCT
ftr-422	1494	6	.	.	PUNCT
ftr-422	1495	1	350	350	NUM
ftr-422	1495	2	.	.	PUNCT
ftr-422	1496	1	generally	generally	ADV
ftr-422	1496	2	,	,	PUNCT
ftr-422	1496	3	fair	fair	ADJ
ftr-422	1496	4	value	value	NOUN
ftr-422	1496	5	hedges	hedge	NOUN
ftr-422	1496	6	protect	protect	NOUN
ftr-422	1496	7	against	against	ADP
ftr-422	1496	8	changes	change	NOUN
ftr-422	1496	9	in	in	ADP
ftr-422	1496	10	value	value	NOUN
ftr-422	1496	11	caused	cause	VERB
ftr-422	1496	12	by	by	ADP
ftr-422	1496	13	fixed	fix	VERB
ftr-422	1496	14	terms	term	NOUN
ftr-422	1496	15	,	,	PUNCT
ftr-422	1496	16	rates	rate	NOUN
ftr-422	1496	17	,	,	PUNCT
ftr-422	1496	18	or	or	CCONJ
ftr-422	1496	19	prices	price	NOUN
ftr-422	1496	20	.	.	PUNCT
ftr-422	1497	1	fas	fas	NOUN
ftr-422	1497	2	133	133	NUM
ftr-422	1497	3	requires	require	VERB
ftr-422	1497	4	corporations	corporation	NOUN
ftr-422	1497	5	to	to	PART
ftr-422	1497	6	recognize	recognize	VERB
ftr-422	1497	7	in	in	ADP
ftr-422	1497	8	income	income	NOUN
ftr-422	1497	9	,	,	PUNCT
ftr-422	1497	10	in	in	ADP
ftr-422	1497	11	the	the	DET
ftr-422	1497	12	period	period	NOUN
ftr-422	1497	13	that	that	PRON
ftr-422	1497	14	a	a	DET
ftr-422	1497	15	change	change	NOUN
ftr-422	1497	16	in	in	ADP
ftr-422	1497	17	value	value	NOUN
ftr-422	1497	18	occurs	occur	NOUN
ftr-422	1497	19	,	,	PUNCT
ftr-422	1497	20	gains	gain	NOUN
ftr-422	1497	21	or	or	CCONJ
ftr-422	1497	22	losses	loss	NOUN
ftr-422	1497	23	from	from	ADP
ftr-422	1497	24	a	a	DET
ftr-422	1497	25	derivative	derivative	NOUN
ftr-422	1497	26	designated	designate	VERB
ftr-422	1497	27	as	as	ADP
ftr-422	1497	28	a	a	DET
ftr-422	1497	29	fair	fair	ADJ
ftr-422	1497	30	value	value	NOUN
ftr-422	1497	31	hedge	hedge	NOUN
ftr-422	1497	32	.	.	PUNCT
ftr-422	1498	1	in	in	ADP
ftr-422	1498	2	addition	addition	NOUN
ftr-422	1498	3	,	,	PUNCT
ftr-422	1498	4	changes	change	NOUN
ftr-422	1498	5	in	in	ADP
ftr-422	1498	6	the	the	DET
ftr-422	1498	7	fair	fair	ADJ
ftr-422	1498	8	value	value	NOUN
ftr-422	1498	9	of	of	ADP
ftr-422	1498	10	the	the	DET
ftr-422	1498	11	hedged	hedge	VERB
ftr-422	1498	12	item	item	NOUN
ftr-422	1498	13	(	(	PUNCT
ftr-422	1498	14	i.e.	i.e.	X
ftr-422	1498	15	,	,	PUNCT
ftr-422	1498	16	the	the	DET
ftr-422	1498	17	asset	asset	NOUN
ftr-422	1498	18	,	,	PUNCT
ftr-422	1498	19	liability	liability	NOUN
ftr-422	1498	20	,	,	PUNCT
ftr-422	1498	21	or	or	CCONJ
ftr-422	1498	22	firm	firm	ADJ
ftr-422	1498	23	commitment	commitment	NOUN
ftr-422	1498	24	)	)	PUNCT
ftr-422	1498	25	,	,	PUNCT
ftr-422	1498	26	to	to	ADP
ftr-422	1498	27	the	the	DET
ftr-422	1498	28	extent	extent	NOUN
ftr-422	1498	29	they	they	PRON
ftr-422	1498	30	are	be	AUX
ftr-422	1498	31	attributable	attributable	ADJ
ftr-422	1498	32	to	to	ADP
ftr-422	1498	33	the	the	DET
ftr-422	1498	34	risk	risk	NOUN
ftr-422	1498	35	,	,	PUNCT
ftr-422	1498	36	are	be	AUX
ftr-422	1498	37	also	also	ADV
ftr-422	1498	38	marked	mark	VERB
ftr-422	1498	39	to	to	ADP
ftr-422	1498	40	market	market	NOUN
ftr-422	1498	41	.	.	PUNCT
ftr-422	1499	1	351	351	NUM
ftr-422	1499	2	.	.	PUNCT
ftr-422	1500	1	a	a	DET
ftr-422	1500	2	cash	cash	NOUN
ftr-422	1500	3	flow	flow	NOUN
ftr-422	1500	4	hedge	hedge	NOUN
ftr-422	1500	5	involves	involve	VERB
ftr-422	1500	6	hedging	hedge	VERB
ftr-422	1500	7	the	the	DET
ftr-422	1500	8	exposure	exposure	NOUN
ftr-422	1500	9	of	of	ADP
ftr-422	1500	10	an	an	DET
ftr-422	1500	11	asset	asset	NOUN
ftr-422	1500	12	or	or	CCONJ
ftr-422	1500	13	liability	liability	NOUN
ftr-422	1500	14	,	,	PUNCT
ftr-422	1500	15	or	or	CCONJ
ftr-422	1500	16	a	a	DET
ftr-422	1500	17	forecasted	forecast	VERB
ftr-422	1500	18	transaction	transaction	NOUN
ftr-422	1500	19	,	,	PUNCT
ftr-422	1500	20	to	to	ADP
ftr-422	1500	21	variability	variability	NOUN
ftr-422	1500	22	in	in	ADP
ftr-422	1500	23	expected	expect	VERB
ftr-422	1500	24	future	future	ADJ
ftr-422	1500	25	cash	cash	NOUN
ftr-422	1500	26	flows	flow	VERB
ftr-422	1500	27	attributable	attributable	ADJ
ftr-422	1500	28	to	to	ADP
ftr-422	1500	29	a	a	DET
ftr-422	1500	30	particular	particular	ADJ
ftr-422	1500	31	risk	risk	NOUN
ftr-422	1500	32	.	.	PUNCT
ftr-422	1501	1	fas	fas	NOUN
ftr-422	1501	2	133	133	NUM
ftr-422	1501	3	,	,	PUNCT
ftr-422	1501	4	supra	supra	PROPN
ftr-422	1501	5	note	note	PROPN
ftr-422	1501	6	18	18	NUM
ftr-422	1501	7	,	,	PUNCT
ftr-422	1501	8	¶	¶	NOUN
ftr-422	1501	9	4	4	NUM
ftr-422	1501	10	.	.	PUNCT
ftr-422	1501	11	352	352	NUM
ftr-422	1501	12	.	.	PUNCT
ftr-422	1502	1	fas	fas	PROPN
ftr-422	1502	2	133	133	NUM
ftr-422	1502	3	,	,	PUNCT
ftr-422	1502	4	supra	supra	PROPN
ftr-422	1502	5	note	note	PROPN
ftr-422	1502	6	18	18	NUM
ftr-422	1502	7	,	,	PUNCT
ftr-422	1502	8	¶	¶	NOUN
ftr-422	1502	9	4	4	NUM
ftr-422	1502	10	.	.	SYM
ftr-422	1502	11	742	742	NUM
ftr-422	1502	12	florida	florida	PROPN
ftr-422	1502	13	tax	tax	NOUN
ftr-422	1502	14	review	review	NOUN
ftr-422	1502	15	[	[	X
ftr-422	1502	16	vol.6:7	vol.6:7	VERB
ftr-422	1502	17	speculation	speculation	NOUN
ftr-422	1502	18	(	(	PUNCT
ftr-422	1502	19	or	or	CCONJ
ftr-422	1502	20	non	non	ADJ
ftr-422	1502	21	-	-	ADJ
ftr-422	1502	22	hedging	hedging	ADJ
ftr-422	1502	23	)	)	PUNCT
ftr-422	1502	24	purposes	purpose	NOUN
ftr-422	1502	25	are	be	AUX
ftr-422	1502	26	recorded	record	VERB
ftr-422	1502	27	at	at	ADP
ftr-422	1502	28	fair	fair	ADJ
ftr-422	1502	29	value	value	NOUN
ftr-422	1502	30	,	,	PUNCT
ftr-422	1502	31	with	with	ADP
ftr-422	1502	32	unrealized	unrealized	ADJ
ftr-422	1502	33	gains	gain	NOUN
ftr-422	1502	34	and	and	CCONJ
ftr-422	1502	35	losses	loss	NOUN
ftr-422	1502	36	recorded	record	VERB
ftr-422	1502	37	in	in	ADP
ftr-422	1502	38	net	net	ADJ
ftr-422	1502	39	income.353	income.353	NOUN
ftr-422	1502	40	a	a	DET
ftr-422	1502	41	hedging	hedging	NOUN
ftr-422	1502	42	instrument	instrument	NOUN
ftr-422	1502	43	generally	generally	ADV
ftr-422	1502	44	can	can	AUX
ftr-422	1502	45	only	only	ADV
ftr-422	1502	46	be	be	AUX
ftr-422	1502	47	a	a	DET
ftr-422	1502	48	derivative	derivative	NOUN
ftr-422	1502	49	that	that	PRON
ftr-422	1502	50	satisfies	satisfy	VERB
ftr-422	1502	51	the	the	DET
ftr-422	1502	52	following	follow	VERB
ftr-422	1502	53	requirements	requirement	NOUN
ftr-422	1502	54	:	:	PUNCT
ftr-422	1502	55	(	(	PUNCT
ftr-422	1502	56	i	i	NOUN
ftr-422	1502	57	)	)	PUNCT
ftr-422	1502	58	cash	cash	NOUN
ftr-422	1502	59	flows	flow	NOUN
ftr-422	1502	60	or	or	CCONJ
ftr-422	1502	61	fair	fair	ADJ
ftr-422	1502	62	value	value	NOUN
ftr-422	1502	63	from	from	ADP
ftr-422	1502	64	the	the	DET
ftr-422	1502	65	instrument	instrument	NOUN
ftr-422	1502	66	must	must	AUX
ftr-422	1502	67	fluctuate	fluctuate	VERB
ftr-422	1502	68	and	and	CCONJ
ftr-422	1502	69	vary	vary	VERB
ftr-422	1502	70	based	base	VERB
ftr-422	1502	71	on	on	ADP
ftr-422	1502	72	changes	change	NOUN
ftr-422	1502	73	in	in	ADP
ftr-422	1502	74	one	one	NUM
ftr-422	1502	75	or	or	CCONJ
ftr-422	1502	76	more	more	ADV
ftr-422	1502	77	underlying	underlying	ADJ
ftr-422	1502	78	variables	variable	NOUN
ftr-422	1502	79	;	;	PUNCT
ftr-422	1502	80	(	(	PUNCT
ftr-422	1502	81	ii	ii	X
ftr-422	1502	82	)	)	PUNCT
ftr-422	1502	83	the	the	DET
ftr-422	1502	84	instrument	instrument	NOUN
ftr-422	1502	85	must	must	AUX
ftr-422	1502	86	be	be	AUX
ftr-422	1502	87	based	base	VERB
ftr-422	1502	88	on	on	ADP
ftr-422	1502	89	one	one	NUM
ftr-422	1502	90	or	or	CCONJ
ftr-422	1502	91	more	more	ADJ
ftr-422	1502	92	notional	notional	ADJ
ftr-422	1502	93	amounts	amount	NOUN
ftr-422	1502	94	and/or	and/or	CCONJ
ftr-422	1502	95	payments	payment	NOUN
ftr-422	1502	96	;	;	PUNCT
ftr-422	1502	97	(	(	PUNCT
ftr-422	1502	98	iii	iii	X
ftr-422	1502	99	)	)	PUNCT
ftr-422	1502	100	the	the	DET
ftr-422	1502	101	instrument	instrument	NOUN
ftr-422	1502	102	requires	require	VERB
ftr-422	1502	103	no	no	PRON
ftr-422	1502	104	,	,	PUNCT
ftr-422	1502	105	or	or	CCONJ
ftr-422	1502	106	insignificant	insignificant	ADJ
ftr-422	1502	107	,	,	PUNCT
ftr-422	1502	108	initial	initial	ADJ
ftr-422	1502	109	net	net	ADJ
ftr-422	1502	110	investment	investment	NOUN
ftr-422	1502	111	;	;	PUNCT
ftr-422	1502	112	and	and	CCONJ
ftr-422	1502	113	(	(	PUNCT
ftr-422	1502	114	iv	iv	X
ftr-422	1502	115	)	)	PUNCT
ftr-422	1502	116	the	the	DET
ftr-422	1502	117	instrument	instrument	NOUN
ftr-422	1502	118	can	can	AUX
ftr-422	1502	119	readily	readily	ADV
ftr-422	1502	120	be	be	AUX
ftr-422	1502	121	settled	settle	VERB
ftr-422	1502	122	by	by	ADP
ftr-422	1502	123	a	a	DET
ftr-422	1502	124	net	net	ADJ
ftr-422	1502	125	cash	cash	NOUN
ftr-422	1502	126	payment.354	payment.354	NOUN
ftr-422	1502	127	in	in	ADP
ftr-422	1502	128	addition	addition	NOUN
ftr-422	1502	129	,	,	PUNCT
ftr-422	1502	130	if	if	SCONJ
ftr-422	1502	131	the	the	DET
ftr-422	1502	132	hedge	hedge	NOUN
ftr-422	1502	133	is	be	AUX
ftr-422	1502	134	a	a	DET
ftr-422	1502	135	fair	fair	ADJ
ftr-422	1502	136	value	value	NOUN
ftr-422	1502	137	hedge	hedge	NOUN
ftr-422	1502	138	,	,	PUNCT
ftr-422	1502	139	the	the	DET
ftr-422	1502	140	reporting	reporting	NOUN
ftr-422	1502	141	entity	entity	NOUN
ftr-422	1502	142	must	must	AUX
ftr-422	1502	143	mark	mark	VERB
ftr-422	1502	144	the	the	DET
ftr-422	1502	145	hedged	hedge	VERB
ftr-422	1502	146	item	item	NOUN
ftr-422	1502	147	to	to	PART
ftr-422	1502	148	market	market	VERB
ftr-422	1502	149	to	to	ADP
ftr-422	1502	150	the	the	DET
ftr-422	1502	151	extent	extent	NOUN
ftr-422	1502	152	changes	change	NOUN
ftr-422	1502	153	in	in	ADP
ftr-422	1502	154	the	the	DET
ftr-422	1502	155	fair	fair	ADJ
ftr-422	1502	156	value	value	NOUN
ftr-422	1502	157	of	of	ADP
ftr-422	1502	158	the	the	DET
ftr-422	1502	159	hedged	hedge	VERB
ftr-422	1502	160	item	item	NOUN
ftr-422	1502	161	are	be	AUX
ftr-422	1502	162	attributable	attributable	ADJ
ftr-422	1502	163	to	to	ADP
ftr-422	1502	164	the	the	DET
ftr-422	1502	165	risk	risk	NOUN
ftr-422	1502	166	designated	designate	VERB
ftr-422	1502	167	as	as	ADP
ftr-422	1502	168	being	be	AUX
ftr-422	1502	169	hedged.355	hedged.355	ADJ
ftr-422	1502	170	to	to	PART
ftr-422	1502	171	constitute	constitute	VERB
ftr-422	1502	172	a	a	DET
ftr-422	1502	173	qualified	qualified	ADJ
ftr-422	1502	174	hedging	hedging	NOUN
ftr-422	1502	175	transaction	transaction	NOUN
ftr-422	1502	176	under	under	ADP
ftr-422	1502	177	fas	fas	PROPN
ftr-422	1502	178	133	133	NUM
ftr-422	1502	179	,	,	PUNCT
ftr-422	1502	180	a	a	DET
ftr-422	1502	181	derivative	derivative	NOUN
ftr-422	1502	182	must	must	AUX
ftr-422	1502	183	be	be	AUX
ftr-422	1502	184	“	"	PUNCT
ftr-422	1502	185	highly	highly	ADV
ftr-422	1502	186	effective	effective	ADJ
ftr-422	1502	187	”	"	PUNCT
ftr-422	1502	188	in	in	ADP
ftr-422	1502	189	offsetting	offset	VERB
ftr-422	1502	190	exposure	exposure	NOUN
ftr-422	1502	191	to	to	ADP
ftr-422	1502	192	risk	risk	NOUN
ftr-422	1502	193	due	due	ADP
ftr-422	1502	194	to	to	ADP
ftr-422	1502	195	changes	change	NOUN
ftr-422	1502	196	in	in	ADP
ftr-422	1502	197	fair	fair	ADJ
ftr-422	1502	198	value	value	NOUN
ftr-422	1502	199	of	of	ADP
ftr-422	1502	200	cash	cash	NOUN
ftr-422	1502	201	flows	flow	NOUN
ftr-422	1502	202	from	from	ADP
ftr-422	1502	203	the	the	DET
ftr-422	1502	204	hedged	hedge	VERB
ftr-422	1502	205	item	item	NOUN
ftr-422	1502	206	.	.	PUNCT
ftr-422	1503	1	thus	thus	ADV
ftr-422	1503	2	,	,	PUNCT
ftr-422	1503	3	to	to	ADP
ftr-422	1503	4	the	the	DET
ftr-422	1503	5	extent356	extent356	PROPN
ftr-422	1503	6	the	the	DET
ftr-422	1503	7	hedge	hedge	NOUN
ftr-422	1503	8	is	be	AUX
ftr-422	1503	9	effective	effective	ADJ
ftr-422	1503	10	,	,	PUNCT
ftr-422	1503	11	the	the	DET
ftr-422	1503	12	standard	standard	NOUN
ftr-422	1503	13	for	for	ADP
ftr-422	1503	14	fair	fair	ADJ
ftr-422	1503	15	value	value	NOUN
ftr-422	1503	16	hedges	hedge	NOUN
ftr-422	1503	17	results	result	NOUN
ftr-422	1503	18	in	in	ADP
ftr-422	1503	19	offsetting	offset	VERB
ftr-422	1503	20	changes	change	NOUN
ftr-422	1503	21	in	in	ADP
ftr-422	1503	22	the	the	DET
ftr-422	1503	23	fair	fair	ADJ
ftr-422	1503	24	values	value	NOUN
ftr-422	1503	25	of	of	ADP
ftr-422	1503	26	cash	cash	NOUN
ftr-422	1503	27	flows	flow	NOUN
ftr-422	1503	28	on	on	ADP
ftr-422	1503	29	the	the	DET
ftr-422	1503	30	hedge	hedge	NOUN
ftr-422	1503	31	and	and	CCONJ
ftr-422	1503	32	the	the	DET
ftr-422	1503	33	hedged	hedge	VERB
ftr-422	1503	34	item.357	item.357	NOUN
ftr-422	1503	35	353	353	NUM
ftr-422	1503	36	.	.	PUNCT
ftr-422	1504	1	i	i	PRON
ftr-422	1504	2	d.	d.	PROPN
ftr-422	1504	3	at	at	ADP
ftr-422	1504	4	summary	summary	NOUN
ftr-422	1504	5	.	.	PUNCT
ftr-422	1505	1	354	354	X
ftr-422	1505	2	.	.	PUNCT
ftr-422	1506	1	see	see	VERB
ftr-422	1506	2	i	i	PRON
ftr-422	1506	3	d.	d.	PROPN
ftr-422	1506	4	¶	¶	PROPN
ftr-422	1506	5	9.61	9.61	NUM
ftr-422	1506	6	-	-	PUNCT
ftr-422	1506	7	f.	f.	NOUN
ftr-422	1506	8	examples	example	NOUN
ftr-422	1506	9	of	of	ADP
ftr-422	1506	10	derivatives	derivative	NOUN
ftr-422	1506	11	that	that	PRON
ftr-422	1506	12	satisfy	satisfy	VERB
ftr-422	1506	13	these	these	DET
ftr-422	1506	14	requirements	requirement	NOUN
ftr-422	1506	15	include	include	VERB
ftr-422	1506	16	swaps	swap	NOUN
ftr-422	1506	17	,	,	PUNCT
ftr-422	1506	18	options	option	NOUN
ftr-422	1506	19	,	,	PUNCT
ftr-422	1506	20	futures	future	NOUN
ftr-422	1506	21	,	,	PUNCT
ftr-422	1506	22	forwards	forward	NOUN
ftr-422	1506	23	,	,	PUNCT
ftr-422	1506	24	swaptions	swaption	NOUN
ftr-422	1506	25	,	,	PUNCT
ftr-422	1506	26	caps	cap	NOUN
ftr-422	1506	27	,	,	PUNCT
ftr-422	1506	28	collars	collar	NOUN
ftr-422	1506	29	and	and	CCONJ
ftr-422	1506	30	floors	floor	NOUN
ftr-422	1506	31	.	.	PUNCT
ftr-422	1507	1	i	i	PRON
ftr-422	1507	2	d.	d.	PROPN
ftr-422	1507	3	¶	¶	PROPN
ftr-422	1507	4	6	6	NUM
ftr-422	1507	5	.	.	PUNCT
ftr-422	1508	1	“	"	PUNCT
ftr-422	1508	2	regular	regular	ADJ
ftr-422	1508	3	way	way	NOUN
ftr-422	1508	4	”	"	PUNCT
ftr-422	1508	5	securities	security	NOUN
ftr-422	1508	6	trades	trade	NOUN
ftr-422	1508	7	such	such	ADJ
ftr-422	1508	8	as	as	ADP
ftr-422	1508	9	purchases	purchase	NOUN
ftr-422	1508	10	or	or	CCONJ
ftr-422	1508	11	sales	sale	NOUN
ftr-422	1508	12	of	of	ADP
ftr-422	1508	13	securities	security	NOUN
ftr-422	1508	14	that	that	PRON
ftr-422	1508	15	settle	settle	VERB
ftr-422	1508	16	in	in	ADP
ftr-422	1508	17	the	the	DET
ftr-422	1508	18	normal	normal	ADJ
ftr-422	1508	19	course	course	NOUN
ftr-422	1508	20	for	for	SCONJ
ftr-422	1508	21	the	the	DET
ftr-422	1508	22	particular	particular	ADJ
ftr-422	1508	23	security	security	NOUN
ftr-422	1508	24	do	do	AUX
ftr-422	1508	25	not	not	PART
ftr-422	1508	26	constitute	constitute	VERB
ftr-422	1508	27	“	"	PUNCT
ftr-422	1508	28	derivatives	derivative	NOUN
ftr-422	1508	29	”	"	PUNCT
ftr-422	1508	30	under	under	ADP
ftr-422	1508	31	fas	fas	NOUN
ftr-422	1508	32	133	133	NUM
ftr-422	1508	33	.	.	PUNCT
ftr-422	1509	1	i	i	PRON
ftr-422	1509	2	d.	d.	PROPN
ftr-422	1509	3	¶	¶	PROPN
ftr-422	1509	4	10(a	10(a	PROPN
ftr-422	1509	5	)	)	PUNCT
ftr-422	1509	6	.	.	PUNCT
ftr-422	1510	1	355	355	NUM
ftr-422	1510	2	.	.	PUNCT
ftr-422	1511	1	i	i	PRON
ftr-422	1511	2	d.	d.	PROPN
ftr-422	1511	3	¶	¶	PROPN
ftr-422	1511	4	36	36	NUM
ftr-422	1511	5	,	,	PUNCT
ftr-422	1511	6	4	4	NUM
ftr-422	1511	7	,	,	PUNCT
ftr-422	1511	8	et	et	PROPN
ftr-422	1511	9	al	al	PROPN
ftr-422	1511	10	.	.	PROPN
ftr-422	1511	11	356	356	NUM
ftr-422	1511	12	.	.	PUNCT
ftr-422	1512	1	i	i	PRON
ftr-422	1512	2	d.	d.	PROPN
ftr-422	1512	3	¶¶	¶¶	PROPN
ftr-422	1512	4	389	389	NUM
ftr-422	1512	5	-	-	SYM
ftr-422	1512	6	95	95	NUM
ftr-422	1512	7	.	.	PUNCT
ftr-422	1512	8	357	357	NUM
ftr-422	1512	9	.	.	PUNCT
ftr-422	1513	1	i	i	PRON
ftr-422	1513	2	d.	d.	PROPN
ftr-422	1513	3	2004	2004	NUM
ftr-422	1513	4	]	]	PUNCT
ftr-422	1513	5	book	book	NOUN
ftr-422	1513	6	tax	tax	NOUN
ftr-422	1513	7	conformity	conformity	NOUN
ftr-422	1513	8	for	for	ADP
ftr-422	1513	9	financial	financial	ADJ
ftr-422	1513	10	instruments	instrument	NOUN
ftr-422	1513	11	743	743	NUM
ftr-422	1513	12	table	table	NOUN
ftr-422	1513	13	iv	iv	NUM
ftr-422	1513	14	summarizes	summarize	NOUN
ftr-422	1513	15	the	the	DET
ftr-422	1513	16	basic	basic	ADJ
ftr-422	1513	17	principles	principle	NOUN
ftr-422	1513	18	of	of	ADP
ftr-422	1513	19	fas	fas	PROPN
ftr-422	1513	20	133:358	133:358	PROPN
ftr-422	1513	21	table	table	NOUN
ftr-422	1513	22	iv	iv	NUM
ftr-422	1513	23	derivative	derivative	ADJ
ftr-422	1513	24	use	use	NOUN
ftr-422	1513	25	accounting	account	VERB
ftr-422	1513	26	for	for	ADP
ftr-422	1513	27	derivative	derivative	ADJ
ftr-422	1513	28	accounting	accounting	NOUN
ftr-422	1513	29	for	for	ADP
ftr-422	1513	30	hedged	hedge	VERB
ftr-422	1513	31	item	item	NOUN
ftr-422	1513	32	common	common	ADJ
ftr-422	1513	33	examples	example	NOUN
ftr-422	1513	34	speculation	speculation	NOUN
ftr-422	1513	35	fair	fair	ADJ
ftr-422	1513	36	value	value	NOUN
ftr-422	1513	37	,	,	PUNCT
ftr-422	1513	38	with	with	ADP
ftr-422	1513	39	unrealized	unrealized	ADJ
ftr-422	1513	40	gains	gain	NOUN
ftr-422	1513	41	/	/	SYM
ftr-422	1513	42	losses	loss	NOUN
ftr-422	1513	43	recorded	record	VERB
ftr-422	1513	44	in	in	ADP
ftr-422	1513	45	net	net	ADJ
ftr-422	1513	46	income	income	NOUN
ftr-422	1513	47	not	not	PART
ftr-422	1513	48	applicable	applicable	ADJ
ftr-422	1513	49	call	call	NOUN
ftr-422	1513	50	or	or	CCONJ
ftr-422	1513	51	put	put	VERB
ftr-422	1513	52	options	option	NOUN
ftr-422	1513	53	on	on	ADP
ftr-422	1513	54	a	a	DET
ftr-422	1513	55	stock	stock	NOUN
ftr-422	1513	56	fair	fair	ADJ
ftr-422	1513	57	value	value	NOUN
ftr-422	1513	58	hedge	hedge	NOUN
ftr-422	1513	59	fair	fair	ADJ
ftr-422	1513	60	value	value	NOUN
ftr-422	1513	61	,	,	PUNCT
ftr-422	1513	62	with	with	ADP
ftr-422	1513	63	unrealized	unrealized	ADJ
ftr-422	1513	64	gains	gain	NOUN
ftr-422	1513	65	/	/	SYM
ftr-422	1513	66	losses	loss	NOUN
ftr-422	1513	67	recorded	record	VERB
ftr-422	1513	68	in	in	ADP
ftr-422	1513	69	net	net	ADJ
ftr-422	1513	70	income	income	NOUN
ftr-422	1513	71	fair	fair	ADJ
ftr-422	1513	72	value	value	NOUN
ftr-422	1513	73	,	,	PUNCT
ftr-422	1513	74	with	with	ADP
ftr-422	1513	75	unrealized	unrealized	ADJ
ftr-422	1513	76	gains	gain	NOUN
ftr-422	1513	77	/	/	SYM
ftr-422	1513	78	losses	loss	NOUN
ftr-422	1513	79	recorded	record	VERB
ftr-422	1513	80	in	in	ADP
ftr-422	1513	81	net	net	ADJ
ftr-422	1513	82	income	income	NOUN
ftr-422	1513	83	interest	interest	NOUN
ftr-422	1513	84	rate	rate	NOUN
ftr-422	1513	85	swap	swap	NOUN
ftr-422	1513	86	hedge	hedge	NOUN
ftr-422	1513	87	of	of	ADP
ftr-422	1513	88	a	a	DET
ftr-422	1513	89	fixed	fix	VERB
ftr-422	1513	90	-	-	PUNCT
ftr-422	1513	91	rate	rate	NOUN
ftr-422	1513	92	debt	debt	NOUN
ftr-422	1513	93	instrument	instrument	NOUN
ftr-422	1513	94	cash	cash	NOUN
ftr-422	1513	95	flow	flow	NOUN
ftr-422	1513	96	hedge	hedge	NOUN
ftr-422	1513	97	fair	fair	ADJ
ftr-422	1513	98	value	value	NOUN
ftr-422	1513	99	,	,	PUNCT
ftr-422	1513	100	with	with	ADP
ftr-422	1513	101	unrealized	unrealized	ADJ
ftr-422	1513	102	gains	gain	NOUN
ftr-422	1513	103	/	/	SYM
ftr-422	1513	104	losses	loss	NOUN
ftr-422	1513	105	recorded	record	VERB
ftr-422	1513	106	in	in	ADP
ftr-422	1513	107	other	other	ADJ
ftr-422	1513	108	comprehensive	comprehensive	ADJ
ftr-422	1513	109	income	income	NOUN
ftr-422	1513	110	,	,	PUNCT
ftr-422	1513	111	and	and	CCONJ
ftr-422	1513	112	reclassified	reclassify	VERB
ftr-422	1513	113	in	in	ADP
ftr-422	1513	114	income	income	NOUN
ftr-422	1513	115	when	when	SCONJ
ftr-422	1513	116	the	the	DET
ftr-422	1513	117	hedge	hedge	NOUN
ftr-422	1513	118	’s	’s	PART
ftr-422	1513	119	cash	cash	NOUN
ftr-422	1513	120	flows	flow	NOUN
ftr-422	1513	121	affect	affect	VERB
ftr-422	1513	122	earnings	earning	NOUN
ftr-422	1513	123	general	general	ADJ
ftr-422	1513	124	accounting	accounting	NOUN
ftr-422	1513	125	principles	principle	NOUN
ftr-422	1513	126	use	use	NOUN
ftr-422	1513	127	of	of	ADP
ftr-422	1513	128	a	a	DET
ftr-422	1513	129	futures	future	NOUN
ftr-422	1513	130	contract	contract	NOUN
ftr-422	1513	131	to	to	PART
ftr-422	1513	132	hedge	hedge	VERB
ftr-422	1513	133	a	a	DET
ftr-422	1513	134	forecasted	forecast	VERB
ftr-422	1513	135	purchase	purchase	NOUN
ftr-422	1513	136	of	of	ADP
ftr-422	1513	137	inventory	inventory	NOUN
ftr-422	1513	138	as	as	ADP
ftr-422	1513	139	of	of	ADP
ftr-422	1513	140	today	today	NOUN
ftr-422	1513	141	,	,	PUNCT
ftr-422	1513	142	book	book	NOUN
ftr-422	1513	143	and	and	CCONJ
ftr-422	1513	144	tax	tax	NOUN
ftr-422	1513	145	hedging	hedging	NOUN
ftr-422	1513	146	rules	rule	NOUN
ftr-422	1513	147	do	do	AUX
ftr-422	1513	148	not	not	PART
ftr-422	1513	149	conform	conform	VERB
ftr-422	1513	150	.	.	PUNCT
ftr-422	1514	1	while	while	SCONJ
ftr-422	1514	2	tax	tax	NOUN
ftr-422	1514	3	rules	rule	NOUN
ftr-422	1514	4	generally	generally	ADV
ftr-422	1514	5	match	match	VERB
ftr-422	1514	6	the	the	DET
ftr-422	1514	7	timing	timing	NOUN
ftr-422	1514	8	of	of	ADP
ftr-422	1514	9	income	income	NOUN
ftr-422	1514	10	and	and	CCONJ
ftr-422	1514	11	deductions	deduction	NOUN
ftr-422	1514	12	from	from	ADP
ftr-422	1514	13	the	the	DET
ftr-422	1514	14	hedging	hedging	NOUN
ftr-422	1514	15	transaction	transaction	NOUN
ftr-422	1514	16	with	with	ADP
ftr-422	1514	17	that	that	PRON
ftr-422	1514	18	of	of	ADP
ftr-422	1514	19	the	the	DET
ftr-422	1514	20	hedged	hedge	VERB
ftr-422	1514	21	item	item	NOUN
ftr-422	1514	22	,	,	PUNCT
ftr-422	1514	23	fas	fas	PROPN
ftr-422	1514	24	133	133	NUM
ftr-422	1514	25	requires	require	VERB
ftr-422	1514	26	that	that	SCONJ
ftr-422	1514	27	all	all	DET
ftr-422	1514	28	hedging	hedge	VERB
ftr-422	1514	29	derivatives	derivative	NOUN
ftr-422	1514	30	be	be	AUX
ftr-422	1514	31	marked	mark	VERB
ftr-422	1514	32	-	-	PUNCT
ftr-422	1514	33	to	to	ADP
ftr-422	1514	34	-	-	PUNCT
ftr-422	1514	35	market	market	NOUN
ftr-422	1514	36	,	,	PUNCT
ftr-422	1514	37	and	and	CCONJ
ftr-422	1514	38	in	in	ADP
ftr-422	1514	39	some	some	DET
ftr-422	1514	40	circumstances	circumstance	NOUN
ftr-422	1514	41	(	(	PUNCT
ftr-422	1514	42	fair	fair	ADJ
ftr-422	1514	43	value	value	NOUN
ftr-422	1514	44	hedges	hedge	NOUN
ftr-422	1514	45	)	)	PUNCT
ftr-422	1514	46	,	,	PUNCT
ftr-422	1514	47	the	the	DET
ftr-422	1514	48	timing	timing	NOUN
ftr-422	1514	49	of	of	ADP
ftr-422	1514	50	the	the	DET
ftr-422	1514	51	hedge	hedge	NOUN
ftr-422	1514	52	will	will	AUX
ftr-422	1514	53	be	be	AUX
ftr-422	1514	54	matched	match	VERB
ftr-422	1514	55	to	to	ADP
ftr-422	1514	56	the	the	DET
ftr-422	1514	57	hedged	hedge	VERB
ftr-422	1514	58	item	item	NOUN
ftr-422	1514	59	by	by	ADP
ftr-422	1514	60	marking	mark	VERB
ftr-422	1514	61	both	both	PRON
ftr-422	1514	62	of	of	ADP
ftr-422	1514	63	them	they	PRON
ftr-422	1514	64	to	to	ADP
ftr-422	1514	65	market.359	market.359	SCONJ
ftr-422	1514	66	to	to	PART
ftr-422	1514	67	conform	conform	VERB
ftr-422	1514	68	book	book	NOUN
ftr-422	1514	69	and	and	CCONJ
ftr-422	1514	70	tax	tax	NOUN
ftr-422	1514	71	timing	timing	NOUN
ftr-422	1514	72	rules	rule	NOUN
ftr-422	1514	73	for	for	ADP
ftr-422	1514	74	hedging	hedging	NOUN
ftr-422	1514	75	transactions	transaction	NOUN
ftr-422	1514	76	,	,	PUNCT
ftr-422	1514	77	the	the	DET
ftr-422	1514	78	revised	revise	VERB
ftr-422	1514	79	tax	tax	NOUN
ftr-422	1514	80	hedging	hedging	NOUN
ftr-422	1514	81	rules	rule	NOUN
ftr-422	1514	82	should	should	AUX
ftr-422	1514	83	state	state	VERB
ftr-422	1514	84	that	that	SCONJ
ftr-422	1514	85	derivatives	derivative	NOUN
ftr-422	1514	86	used	use	VERB
ftr-422	1514	87	for	for	ADP
ftr-422	1514	88	hedging	hedging	NOUN
ftr-422	1514	89	(	(	PUNCT
ftr-422	1514	90	and	and	CCONJ
ftr-422	1514	91	that	that	PRON
ftr-422	1514	92	satisfy	satisfy	VERB
ftr-422	1514	93	the	the	DET
ftr-422	1514	94	risk	risk	NOUN
ftr-422	1514	95	management	management	NOUN
ftr-422	1514	96	standard	standard	NOUN
ftr-422	1514	97	)	)	PUNCT
ftr-422	1514	98	should	should	AUX
ftr-422	1514	99	be	be	AUX
ftr-422	1514	100	marked	mark	VERB
ftr-422	1514	101	-	-	PUNCT
ftr-422	1514	102	to	to	ADP
ftr-422	1514	103	-	-	PUNCT
ftr-422	1514	104	market	market	NOUN
ftr-422	1514	105	.	.	PUNCT
ftr-422	1515	1	with	with	ADP
ftr-422	1515	2	respect	respect	NOUN
ftr-422	1515	3	to	to	ADP
ftr-422	1515	4	the	the	DET
ftr-422	1515	5	hedged	hedge	VERB
ftr-422	1515	6	items	item	NOUN
ftr-422	1515	7	,	,	PUNCT
ftr-422	1515	8	this	this	DET
ftr-422	1515	9	rule	rule	NOUN
ftr-422	1515	10	applies	apply	VERB
ftr-422	1515	11	only	only	ADV
ftr-422	1515	12	to	to	ADP
ftr-422	1515	13	fair	fair	ADJ
ftr-422	1515	14	value	value	NOUN
ftr-422	1515	15	hedges	hedge	NOUN
ftr-422	1515	16	under	under	ADP
ftr-422	1515	17	fas	fas	NOUN
ftr-422	1515	18	133	133	NUM
ftr-422	1515	19	.	.	PUNCT
ftr-422	1516	1	as	as	ADP
ftr-422	1516	2	of	of	ADP
ftr-422	1516	3	today	today	NOUN
ftr-422	1516	4	,	,	PUNCT
ftr-422	1516	5	tax	tax	NOUN
ftr-422	1516	6	hedging	hedging	NOUN
ftr-422	1516	7	rules	rule	NOUN
ftr-422	1516	8	do	do	AUX
ftr-422	1516	9	not	not	PART
ftr-422	1516	10	distinguish	distinguish	VERB
ftr-422	1516	11	between	between	ADP
ftr-422	1516	12	the	the	DET
ftr-422	1516	13	three	three	NUM
ftr-422	1516	14	types	type	NOUN
ftr-422	1516	15	of	of	ADP
ftr-422	1516	16	hedges	hedge	NOUN
ftr-422	1516	17	described	describe	VERB
ftr-422	1516	18	in	in	ADP
ftr-422	1516	19	fas	fas	PROPN
ftr-422	1516	20	133	133	NUM
ftr-422	1516	21	.	.	PUNCT
ftr-422	1517	1	to	to	PART
ftr-422	1517	2	allow	allow	VERB
ftr-422	1517	3	conformity	conformity	NOUN
ftr-422	1517	4	on	on	ADP
ftr-422	1517	5	this	this	DET
ftr-422	1517	6	point	point	NOUN
ftr-422	1517	7	,	,	PUNCT
ftr-422	1517	8	the	the	DET
ftr-422	1517	9	tax	tax	NOUN
ftr-422	1517	10	hedging	hedging	NOUN
ftr-422	1517	11	rules	rule	NOUN
ftr-422	1517	12	must	must	AUX
ftr-422	1517	13	first	first	ADV
ftr-422	1517	14	define	define	VERB
ftr-422	1517	15	“	"	PUNCT
ftr-422	1517	16	fair	fair	ADJ
ftr-422	1517	17	value	value	NOUN
ftr-422	1517	18	hedge	hedge	NOUN
ftr-422	1517	19	”	"	PUNCT
ftr-422	1517	20	in	in	ADP
ftr-422	1517	21	accordance	accordance	NOUN
ftr-422	1517	22	with	with	ADP
ftr-422	1517	23	fas	fas	PROPN
ftr-422	1517	24	133	133	NUM
ftr-422	1517	25	and	and	CCONJ
ftr-422	1517	26	specify	specify	VERB
ftr-422	1517	27	that	that	SCONJ
ftr-422	1517	28	only	only	ADV
ftr-422	1517	29	hedged	hedge	VERB
ftr-422	1517	30	items	item	NOUN
ftr-422	1517	31	that	that	PRON
ftr-422	1517	32	are	be	AUX
ftr-422	1517	33	being	be	AUX
ftr-422	1517	34	hedged	hedge	VERB
ftr-422	1517	35	with	with	ADP
ftr-422	1517	36	a	a	DET
ftr-422	1517	37	fair	fair	ADJ
ftr-422	1517	38	value	value	NOUN
ftr-422	1517	39	hedge	hedge	NOUN
ftr-422	1517	40	will	will	AUX
ftr-422	1517	41	be	be	AUX
ftr-422	1517	42	marked	mark	VERB
ftr-422	1517	43	-	-	PUNCT
ftr-422	1517	44	to	to	ADP
ftr-422	1517	45	-	-	PUNCT
ftr-422	1517	46	market	market	NOUN
ftr-422	1517	47	.	.	PUNCT
ftr-422	1518	1	358	358	NUM
ftr-422	1518	2	.	.	PUNCT
ftr-422	1519	1	kieso	kieso	NOUN
ftr-422	1519	2	,	,	PUNCT
ftr-422	1519	3	supra	supra	PROPN
ftr-422	1519	4	note	note	VERB
ftr-422	1519	5	39	39	NUM
ftr-422	1519	6	at	at	ADP
ftr-422	1519	7	876	876	NUM
ftr-422	1519	8	.	.	PUNCT
ftr-422	1520	1	359	359	NUM
ftr-422	1520	2	.	.	PUNCT
ftr-422	1521	1	in	in	ADP
ftr-422	1521	2	addition	addition	NOUN
ftr-422	1521	3	,	,	PUNCT
ftr-422	1521	4	except	except	SCONJ
ftr-422	1521	5	for	for	ADP
ftr-422	1521	6	the	the	DET
ftr-422	1521	7	timing	timing	NOUN
ftr-422	1521	8	mismatch	mismatch	NOUN
ftr-422	1521	9	,	,	PUNCT
ftr-422	1521	10	not	not	PART
ftr-422	1521	11	all	all	DET
ftr-422	1521	12	gaap	gaap	PROPN
ftr-422	1521	13	hedges	hedge	NOUN
ftr-422	1521	14	are	be	AUX
ftr-422	1521	15	tax	tax	NOUN
ftr-422	1521	16	hedges	hedge	NOUN
ftr-422	1521	17	(	(	PUNCT
ftr-422	1521	18	e.g.	e.g.	ADV
ftr-422	1521	19	,	,	PUNCT
ftr-422	1521	20	capital	capital	NOUN
ftr-422	1521	21	asset	asset	NOUN
ftr-422	1521	22	hedges	hedge	NOUN
ftr-422	1521	23	)	)	PUNCT
ftr-422	1521	24	and	and	CCONJ
ftr-422	1521	25	not	not	PART
ftr-422	1521	26	all	all	DET
ftr-422	1521	27	tax	tax	NOUN
ftr-422	1521	28	hedges	hedge	NOUN
ftr-422	1521	29	are	be	AUX
ftr-422	1521	30	gaap	gaap	PROPN
ftr-422	1521	31	hedges	hedge	NOUN
ftr-422	1521	32	(	(	PUNCT
ftr-422	1521	33	e.g.	e.g.	ADV
ftr-422	1521	34	,	,	PUNCT
ftr-422	1521	35	certain	certain	ADJ
ftr-422	1521	36	hedges	hedge	NOUN
ftr-422	1521	37	that	that	PRON
ftr-422	1521	38	fail	fail	VERB
ftr-422	1521	39	the	the	DET
ftr-422	1521	40	gaap	gaap	PROPN
ftr-422	1521	41	effectiveness	effectiveness	NOUN
ftr-422	1521	42	requirement	requirement	NOUN
ftr-422	1521	43	)	)	PUNCT
ftr-422	1521	44	.	.	PUNCT
ftr-422	1522	1	see	see	VERB
ftr-422	1522	2	,	,	PUNCT
ftr-422	1522	3	e.g.	e.g.	ADV
ftr-422	1522	4	,	,	PUNCT
ftr-422	1522	5	ensminger	ensminger	NOUN
ftr-422	1522	6	,	,	PUNCT
ftr-422	1522	7	supra	supra	PROPN
ftr-422	1522	8	note	note	PROPN
ftr-422	1522	9	1	1	NUM
ftr-422	1522	10	,	,	PUNCT
ftr-422	1522	11	at	at	ADP
ftr-422	1522	12	28	28	NUM
ftr-422	1522	13	-	-	SYM
ftr-422	1522	14	30	30	NUM
ftr-422	1522	15	.	.	PUNCT
ftr-422	1523	1	744	744	NUM
ftr-422	1523	2	florida	florida	PROPN
ftr-422	1523	3	tax	tax	NOUN
ftr-422	1523	4	review	review	NOUN
ftr-422	1523	5	[	[	X
ftr-422	1523	6	vol.6:7	vol.6:7	NOUN
ftr-422	1523	7	e.	e.	PROPN
ftr-422	1523	8	valuation360	valuation360	PROPN
ftr-422	1523	9	commentators	commentator	NOUN
ftr-422	1523	10	have	have	AUX
ftr-422	1523	11	considered	consider	VERB
ftr-422	1523	12	valuation	valuation	NOUN
ftr-422	1523	13	as	as	ADP
ftr-422	1523	14	a	a	DET
ftr-422	1523	15	significant	significant	ADJ
ftr-422	1523	16	obstacle	obstacle	NOUN
ftr-422	1523	17	for	for	ADP
ftr-422	1523	18	applying	apply	VERB
ftr-422	1523	19	a	a	DET
ftr-422	1523	20	mark	mark	NOUN
ftr-422	1523	21	-	-	PUNCT
ftr-422	1523	22	to	to	ADP
ftr-422	1523	23	-	-	PUNCT
ftr-422	1523	24	market	market	NOUN
ftr-422	1523	25	regime	regime	NOUN
ftr-422	1523	26	in	in	ADP
ftr-422	1523	27	u.s	u.s	PROPN
ftr-422	1523	28	.	.	PROPN
ftr-422	1523	29	tax	tax	NOUN
ftr-422	1523	30	law	law	NOUN
ftr-422	1523	31	.	.	PUNCT
ftr-422	1524	1	in	in	ADP
ftr-422	1524	2	bank	bank	PROPN
ftr-422	1524	3	one	one	NUM
ftr-422	1524	4	,	,	PUNCT
ftr-422	1524	5	the	the	DET
ftr-422	1524	6	tax361	tax361	PROPN
ftr-422	1524	7	court	court	NOUN
ftr-422	1524	8	held	hold	VERB
ftr-422	1524	9	that	that	SCONJ
ftr-422	1524	10	the	the	DET
ftr-422	1524	11	treatment	treatment	NOUN
ftr-422	1524	12	of	of	ADP
ftr-422	1524	13	an	an	DET
ftr-422	1524	14	item	item	NOUN
ftr-422	1524	15	for	for	ADP
ftr-422	1524	16	financial	financial	ADJ
ftr-422	1524	17	accounting	accounting	NOUN
ftr-422	1524	18	and	and	CCONJ
ftr-422	1524	19	tax	tax	NOUN
ftr-422	1524	20	purposes	purpose	NOUN
ftr-422	1524	21	may	may	AUX
ftr-422	1524	22	differ	differ	VERB
ftr-422	1524	23	,	,	PUNCT
ftr-422	1524	24	and	and	CCONJ
ftr-422	1524	25	a	a	DET
ftr-422	1524	26	method	method	NOUN
ftr-422	1524	27	of	of	ADP
ftr-422	1524	28	accounting	accounting	NOUN
ftr-422	1524	29	that	that	PRON
ftr-422	1524	30	is	be	AUX
ftr-422	1524	31	acceptable	acceptable	ADJ
ftr-422	1524	32	for	for	ADP
ftr-422	1524	33	accounting	accounting	NOUN
ftr-422	1524	34	purposes	purpose	NOUN
ftr-422	1524	35	may	may	AUX
ftr-422	1524	36	be	be	AUX
ftr-422	1524	37	unacceptable	unacceptable	ADJ
ftr-422	1524	38	for	for	ADP
ftr-422	1524	39	tax	tax	NOUN
ftr-422	1524	40	purposes	purpose	NOUN
ftr-422	1524	41	because	because	SCONJ
ftr-422	1524	42	it	it	PRON
ftr-422	1524	43	does	do	AUX
ftr-422	1524	44	not	not	PART
ftr-422	1524	45	clearly	clearly	ADV
ftr-422	1524	46	reflect	reflect	VERB
ftr-422	1524	47	income	income	NOUN
ftr-422	1524	48	.	.	PUNCT
ftr-422	1525	1	nevertheless	nevertheless	ADV
ftr-422	1525	2	,	,	PUNCT
ftr-422	1525	3	the	the	DET
ftr-422	1525	4	tax	tax	NOUN
ftr-422	1525	5	court	court	NOUN
ftr-422	1525	6	held	hold	VERB
ftr-422	1525	7	it	it	PRON
ftr-422	1525	8	was	be	AUX
ftr-422	1525	9	acceptable	acceptable	ADJ
ftr-422	1525	10	for362	for362	PROPN
ftr-422	1525	11	the	the	DET
ftr-422	1525	12	bank	bank	NOUN
ftr-422	1525	13	to	to	PART
ftr-422	1525	14	use	use	VERB
ftr-422	1525	15	its	its	PRON
ftr-422	1525	16	accounting	accounting	NOUN
ftr-422	1525	17	mark	mark	NOUN
ftr-422	1525	18	-	-	PUNCT
ftr-422	1525	19	to	to	ADP
ftr-422	1525	20	-	-	PUNCT
ftr-422	1525	21	market	market	NOUN
ftr-422	1525	22	method	method	NOUN
ftr-422	1525	23	for	for	ADP
ftr-422	1525	24	purposes	purpose	NOUN
ftr-422	1525	25	of	of	ADP
ftr-422	1525	26	section	section	NOUN
ftr-422	1525	27	475	475	NUM
ftr-422	1525	28	as	as	ADV
ftr-422	1525	29	long	long	ADV
ftr-422	1525	30	as	as	SCONJ
ftr-422	1525	31	such	such	ADJ
ftr-422	1525	32	method	method	NOUN
ftr-422	1525	33	actually	actually	ADV
ftr-422	1525	34	arrived	arrive	VERB
ftr-422	1525	35	at	at	ADP
ftr-422	1525	36	the	the	DET
ftr-422	1525	37	swaps	swap	NOUN
ftr-422	1525	38	’	'	PUNCT
ftr-422	1525	39	fair	fair	ADJ
ftr-422	1525	40	market	market	NOUN
ftr-422	1525	41	value.363	value.363	NOUN
ftr-422	1525	42	1	1	NUM
ftr-422	1525	43	.	.	PUNCT
ftr-422	1526	1	fair	fair	ADJ
ftr-422	1526	2	market	market	NOUN
ftr-422	1526	3	value	value	NOUN
ftr-422	1526	4	v.	v.	ADP
ftr-422	1526	5	fair	fair	ADJ
ftr-422	1526	6	value	value	NOUN
ftr-422	1526	7	the	the	DET
ftr-422	1526	8	tax	tax	NOUN
ftr-422	1526	9	court	court	NOUN
ftr-422	1526	10	asserted	assert	VERB
ftr-422	1526	11	that	that	SCONJ
ftr-422	1526	12	a	a	DET
ftr-422	1526	13	taxpayer	taxpayer	NOUN
ftr-422	1526	14	could	could	AUX
ftr-422	1526	15	use	use	VERB
ftr-422	1526	16	its	its	PRON
ftr-422	1526	17	accounting	accounting	NOUN
ftr-422	1526	18	markto	markto	NOUN
ftr-422	1526	19	-	-	PUNCT
ftr-422	1526	20	market	market	NOUN
ftr-422	1526	21	method	method	NOUN
ftr-422	1526	22	for	for	ADP
ftr-422	1526	23	purposes	purpose	NOUN
ftr-422	1526	24	of	of	ADP
ftr-422	1526	25	section	section	NOUN
ftr-422	1526	26	475	475	NUM
ftr-422	1526	27	,	,	PUNCT
ftr-422	1526	28	but	but	CCONJ
ftr-422	1526	29	only	only	ADV
ftr-422	1526	30	if	if	SCONJ
ftr-422	1526	31	the	the	DET
ftr-422	1526	32	value	value	NOUN
ftr-422	1526	33	for	for	ADP
ftr-422	1526	34	book	book	NOUN
ftr-422	1526	35	purposes	purpose	NOUN
ftr-422	1526	36	meets	meet	VERB
ftr-422	1526	37	the	the	DET
ftr-422	1526	38	tax	tax	NOUN
ftr-422	1526	39	fair	fair	ADJ
ftr-422	1526	40	market	market	NOUN
ftr-422	1526	41	value	value	NOUN
ftr-422	1526	42	standard	standard	NOUN
ftr-422	1526	43	.	.	PUNCT
ftr-422	1527	1	the	the	DET
ftr-422	1527	2	term	term	NOUN
ftr-422	1527	3	“	"	PUNCT
ftr-422	1527	4	fair	fair	ADJ
ftr-422	1527	5	market364	market364	NOUN
ftr-422	1527	6	value	value	NOUN
ftr-422	1527	7	”	"	PUNCT
ftr-422	1527	8	is	be	AUX
ftr-422	1527	9	not	not	PART
ftr-422	1527	10	specifically	specifically	ADV
ftr-422	1527	11	defined	define	VERB
ftr-422	1527	12	for	for	ADP
ftr-422	1527	13	purposes	purpose	NOUN
ftr-422	1527	14	of	of	ADP
ftr-422	1527	15	section	section	NOUN
ftr-422	1527	16	475	475	NUM
ftr-422	1527	17	.	.	PUNCT
ftr-422	1528	1	the	the	DET
ftr-422	1528	2	tax	tax	NOUN
ftr-422	1528	3	court365	court365	PROPN
ftr-422	1528	4	reviewed	review	VERB
ftr-422	1528	5	the	the	DET
ftr-422	1528	6	evolution	evolution	NOUN
ftr-422	1528	7	of	of	ADP
ftr-422	1528	8	the	the	DET
ftr-422	1528	9	term	term	NOUN
ftr-422	1528	10	“	"	PUNCT
ftr-422	1528	11	fair	fair	ADJ
ftr-422	1528	12	market	market	NOUN
ftr-422	1528	13	value	value	NOUN
ftr-422	1528	14	”	"	PUNCT
ftr-422	1528	15	and	and	CCONJ
ftr-422	1528	16	summarized	summarize	VERB
ftr-422	1528	17	it	it	PRON
ftr-422	1528	18	as	as	SCONJ
ftr-422	1528	19	follows	follow	VERB
ftr-422	1528	20	:	:	PUNCT
ftr-422	1528	21	the	the	DET
ftr-422	1528	22	primarily	primarily	ADV
ftr-422	1528	23	judicially	judicially	ADV
ftr-422	1528	24	developed	develop	VERB
ftr-422	1528	25	standards	standard	NOUN
ftr-422	1528	26	as	as	ADP
ftr-422	1528	27	to	to	ADP
ftr-422	1528	28	fair	fair	ADJ
ftr-422	1528	29	market	market	NOUN
ftr-422	1528	30	value	value	NOUN
ftr-422	1528	31	are	be	AUX
ftr-422	1528	32	:	:	PUNCT
ftr-422	1528	33	(	(	PUNCT
ftr-422	1528	34	1	1	X
ftr-422	1528	35	)	)	PUNCT
ftr-422	1528	36	the	the	DET
ftr-422	1528	37	buyer	buyer	NOUN
ftr-422	1528	38	and	and	CCONJ
ftr-422	1528	39	the	the	DET
ftr-422	1528	40	seller	seller	NOUN
ftr-422	1528	41	are	be	AUX
ftr-422	1528	42	a	a	DET
ftr-422	1528	43	willing	willing	ADJ
ftr-422	1528	44	buyer	buyer	NOUN
ftr-422	1528	45	and	and	CCONJ
ftr-422	1528	46	a	a	DET
ftr-422	1528	47	willing	willing	ADJ
ftr-422	1528	48	seller	seller	NOUN
ftr-422	1528	49	;	;	PUNCT
ftr-422	1528	50	(	(	PUNCT
ftr-422	1528	51	2	2	X
ftr-422	1528	52	)	)	PUNCT
ftr-422	1528	53	neither	neither	CCONJ
ftr-422	1528	54	the	the	DET
ftr-422	1528	55	willing	willing	ADJ
ftr-422	1528	56	buyer	buyer	NOUN
ftr-422	1528	57	nor	nor	CCONJ
ftr-422	1528	58	the	the	DET
ftr-422	1528	59	willing	willing	ADJ
ftr-422	1528	60	seller	seller	NOUN
ftr-422	1528	61	is	be	AUX
ftr-422	1528	62	under	under	ADP
ftr-422	1528	63	a	a	DET
ftr-422	1528	64	compulsion	compulsion	NOUN
ftr-422	1528	65	to	to	PART
ftr-422	1528	66	buy	buy	VERB
ftr-422	1528	67	or	or	CCONJ
ftr-422	1528	68	to	to	PART
ftr-422	1528	69	sell	sell	VERB
ftr-422	1528	70	the	the	DET
ftr-422	1528	71	item	item	NOUN
ftr-422	1528	72	in	in	ADP
ftr-422	1528	73	question	question	NOUN
ftr-422	1528	74	;	;	PUNCT
ftr-422	1528	75	(	(	PUNCT
ftr-422	1528	76	3	3	X
ftr-422	1528	77	)	)	PUNCT
ftr-422	1528	78	the	the	DET
ftr-422	1528	79	willing	willing	ADJ
ftr-422	1528	80	buyer	buyer	NOUN
ftr-422	1528	81	and	and	CCONJ
ftr-422	1528	82	the	the	DET
ftr-422	1528	83	willing	willing	ADJ
ftr-422	1528	84	seller	seller	NOUN
ftr-422	1528	85	are	be	AUX
ftr-422	1528	86	both	both	CCONJ
ftr-422	1528	87	hypothetical	hypothetical	ADJ
ftr-422	1528	88	persons	person	NOUN
ftr-422	1528	89	;	;	PUNCT
ftr-422	1528	90	(	(	PUNCT
ftr-422	1528	91	4	4	X
ftr-422	1528	92	)	)	PUNCT
ftr-422	1528	93	the	the	DET
ftr-422	1528	94	hypothetical	hypothetical	ADJ
ftr-422	1528	95	willing	willing	ADJ
ftr-422	1528	96	buyer	buyer	NOUN
ftr-422	1528	97	and	and	CCONJ
ftr-422	1528	98	the	the	DET
ftr-422	1528	99	hypothetical	hypothetical	ADJ
ftr-422	1528	100	willing	willing	ADJ
ftr-422	1528	101	seller	seller	NOUN
ftr-422	1528	102	are	be	AUX
ftr-422	1528	103	both	both	ADV
ftr-422	1528	104	reasonably	reasonably	ADV
ftr-422	1528	105	aware	aware	ADJ
ftr-422	1528	106	of	of	ADP
ftr-422	1528	107	all	all	DET
ftr-422	1528	108	relevant	relevant	ADJ
ftr-422	1528	109	facts	fact	NOUN
ftr-422	1528	110	involving	involve	VERB
ftr-422	1528	111	the	the	DET
ftr-422	1528	112	item	item	NOUN
ftr-422	1528	113	in	in	ADP
ftr-422	1528	114	question	question	NOUN
ftr-422	1528	115	;	;	PUNCT
ftr-422	1528	116	(	(	PUNCT
ftr-422	1528	117	5	5	X
ftr-422	1528	118	)	)	PUNCT
ftr-422	1528	119	the	the	DET
ftr-422	1528	120	item	item	NOUN
ftr-422	1528	121	in	in	ADP
ftr-422	1528	122	question	question	NOUN
ftr-422	1528	123	is	be	AUX
ftr-422	1528	124	valued	value	VERB
ftr-422	1528	125	at	at	ADP
ftr-422	1528	126	its	its	PRON
ftr-422	1528	127	highest	high	ADJ
ftr-422	1528	128	and	and	CCONJ
ftr-422	1528	129	best	good	ADJ
ftr-422	1528	130	use	use	NOUN
ftr-422	1528	131	;	;	PUNCT
ftr-422	1528	132	and	and	CCONJ
ftr-422	1528	133	(	(	PUNCT
ftr-422	1528	134	6	6	X
ftr-422	1528	135	)	)	PUNCT
ftr-422	1528	136	the	the	DET
ftr-422	1528	137	item	item	NOUN
ftr-422	1528	138	in	in	ADP
ftr-422	1528	139	question	question	NOUN
ftr-422	1528	140	is	be	AUX
ftr-422	1528	141	valued	value	VERB
ftr-422	1528	142	without	without	ADP
ftr-422	1528	143	regard	regard	NOUN
ftr-422	1528	144	to	to	ADP
ftr-422	1528	145	events	event	NOUN
ftr-422	1528	146	occurring	occur	VERB
ftr-422	1528	147	after	after	ADP
ftr-422	1528	148	360	360	NUM
ftr-422	1528	149	.	.	PUNCT
ftr-422	1529	1	for	for	ADP
ftr-422	1529	2	an	an	DET
ftr-422	1529	3	in	in	ADP
ftr-422	1529	4	-	-	PUNCT
ftr-422	1529	5	depth	depth	NOUN
ftr-422	1529	6	discussion	discussion	NOUN
ftr-422	1529	7	of	of	ADP
ftr-422	1529	8	this	this	DET
ftr-422	1529	9	issue	issue	NOUN
ftr-422	1529	10	,	,	PUNCT
ftr-422	1529	11	see	see	VERB
ftr-422	1529	12	munro	munro	PROPN
ftr-422	1529	13	and	and	CCONJ
ftr-422	1529	14	keinan	keinan	PROPN
ftr-422	1529	15	,	,	PUNCT
ftr-422	1529	16	supra	supra	PROPN
ftr-422	1529	17	note	note	NOUN
ftr-422	1529	18	23	23	NUM
ftr-422	1529	19	.	.	PUNCT
ftr-422	1530	1	361	361	X
ftr-422	1530	2	.	.	PUNCT
ftr-422	1531	1	see	see	VERB
ftr-422	1531	2	,	,	PUNCT
ftr-422	1531	3	generally	generally	ADV
ftr-422	1531	4	,	,	PUNCT
ftr-422	1531	5	commentary	commentary	NOUN
ftr-422	1531	6	supra	supra	PROPN
ftr-422	1531	7	note	note	AUX
ftr-422	1531	8	55	55	NUM
ftr-422	1531	9	.	.	PUNCT
ftr-422	1532	1	cf	cf	NOUN
ftr-422	1532	2	.	.	PUNCT
ftr-422	1533	1	weisbach	weisbach	NOUN
ftr-422	1533	2	,	,	PUNCT
ftr-422	1533	3	supra	supra	PROPN
ftr-422	1533	4	note	note	PROPN
ftr-422	1533	5	28	28	NUM
ftr-422	1533	6	,	,	PUNCT
ftr-422	1533	7	at	at	ADP
ftr-422	1533	8	105	105	NUM
ftr-422	1533	9	(	(	PUNCT
ftr-422	1533	10	“	"	PUNCT
ftr-422	1533	11	the	the	DET
ftr-422	1533	12	problems	problem	NOUN
ftr-422	1533	13	of	of	ADP
ftr-422	1533	14	valuation	valuation	NOUN
ftr-422	1533	15	and	and	CCONJ
ftr-422	1533	16	liquidity	liquidity	NOUN
ftr-422	1533	17	are	be	AUX
ftr-422	1533	18	not	not	PART
ftr-422	1533	19	sufficient	sufficient	ADJ
ftr-422	1533	20	to	to	PART
ftr-422	1533	21	overcome	overcome	VERB
ftr-422	1533	22	the	the	DET
ftr-422	1533	23	benefits	benefit	NOUN
ftr-422	1533	24	”	"	PUNCT
ftr-422	1533	25	)	)	PUNCT
ftr-422	1533	26	.	.	PUNCT
ftr-422	1534	1	362	362	NUM
ftr-422	1534	2	.	.	PUNCT
ftr-422	1535	1	120	120	NUM
ftr-422	1535	2	tc	tc	NUM
ftr-422	1535	3	174	174	NUM
ftr-422	1535	4	,	,	PUNCT
ftr-422	1535	5	290	290	NUM
ftr-422	1535	6	-	-	SYM
ftr-422	1535	7	91	91	NUM
ftr-422	1535	8	(	(	PUNCT
ftr-422	1535	9	2003	2003	NUM
ftr-422	1535	10	)	)	PUNCT
ftr-422	1535	11	.	.	PUNCT
ftr-422	1536	1	363	363	NUM
ftr-422	1536	2	.	.	PUNCT
ftr-422	1537	1	i	i	PRON
ftr-422	1537	2	d.	d.	PROPN
ftr-422	1537	3	at	at	ADP
ftr-422	1537	4	291	291	NUM
ftr-422	1537	5	.	.	PUNCT
ftr-422	1537	6	364	364	NUM
ftr-422	1537	7	.	.	PUNCT
ftr-422	1538	1	i	i	PRON
ftr-422	1538	2	d.	d.	PROPN
ftr-422	1538	3	365	365	NUM
ftr-422	1538	4	.	.	PUNCT
ftr-422	1539	1	see	see	VERB
ftr-422	1539	2	§	§	PROPN
ftr-422	1539	3	475	475	NUM
ftr-422	1539	4	.	.	PUNCT
ftr-422	1540	1	for	for	ADP
ftr-422	1540	2	purposes	purpose	NOUN
ftr-422	1540	3	of	of	ADP
ftr-422	1540	4	other	other	ADJ
ftr-422	1540	5	code	code	NOUN
ftr-422	1540	6	sections	section	NOUN
ftr-422	1540	7	,	,	PUNCT
ftr-422	1540	8	the	the	DET
ftr-422	1540	9	courts	court	NOUN
ftr-422	1540	10	generally	generally	ADV
ftr-422	1540	11	define	define	VERB
ftr-422	1540	12	the	the	DET
ftr-422	1540	13	term	term	NOUN
ftr-422	1540	14	as	as	ADP
ftr-422	1540	15	:	:	PUNCT
ftr-422	1540	16	“	"	PUNCT
ftr-422	1540	17	the	the	DET
ftr-422	1540	18	price	price	NOUN
ftr-422	1540	19	at	at	ADP
ftr-422	1540	20	which	which	PRON
ftr-422	1540	21	the	the	DET
ftr-422	1540	22	property	property	NOUN
ftr-422	1540	23	would	would	AUX
ftr-422	1540	24	change	change	VERB
ftr-422	1540	25	hands	hand	NOUN
ftr-422	1540	26	between	between	ADP
ftr-422	1540	27	a	a	DET
ftr-422	1540	28	willing	willing	ADJ
ftr-422	1540	29	buyer	buyer	NOUN
ftr-422	1540	30	and	and	CCONJ
ftr-422	1540	31	a	a	DET
ftr-422	1540	32	willing	willing	ADJ
ftr-422	1540	33	seller	seller	NOUN
ftr-422	1540	34	,	,	PUNCT
ftr-422	1540	35	neither	neither	CCONJ
ftr-422	1540	36	being	be	AUX
ftr-422	1540	37	under	under	ADP
ftr-422	1540	38	any	any	DET
ftr-422	1540	39	compulsion	compulsion	NOUN
ftr-422	1540	40	to	to	PART
ftr-422	1540	41	buy	buy	VERB
ftr-422	1540	42	or	or	CCONJ
ftr-422	1540	43	sell	sell	VERB
ftr-422	1540	44	and	and	CCONJ
ftr-422	1540	45	both	both	PRON
ftr-422	1540	46	having	have	VERB
ftr-422	1540	47	a	a	DET
ftr-422	1540	48	reasonable	reasonable	ADJ
ftr-422	1540	49	knowledge	knowledge	NOUN
ftr-422	1540	50	of	of	ADP
ftr-422	1540	51	relevant	relevant	ADJ
ftr-422	1540	52	facts	fact	NOUN
ftr-422	1540	53	.	.	PUNCT
ftr-422	1540	54	”	"	PUNCT
ftr-422	1541	1	see	see	VERB
ftr-422	1541	2	mcdonald	mcdonald	PROPN
ftr-422	1541	3	v.	v.	ADP
ftr-422	1541	4	comm’r	comm’r	NOUN
ftr-422	1541	5	,	,	PUNCT
ftr-422	1541	6	764	764	NUM
ftr-422	1541	7	f.2d	f.2d	SYM
ftr-422	1541	8	322	322	NUM
ftr-422	1541	9	(	(	PUNCT
ftr-422	1541	10	5th	5th	ADJ
ftr-422	1541	11	cir	cir	NOUN
ftr-422	1541	12	.	.	PUNCT
ftr-422	1541	13	1985	1985	NUM
ftr-422	1541	14	)	)	PUNCT
ftr-422	1541	15	.	.	PUNCT
ftr-422	1542	1	(	(	PUNCT
ftr-422	1542	2	u.s	u.s	PROPN
ftr-422	1542	3	.	.	PROPN
ftr-422	1542	4	v.	v.	PROPN
ftr-422	1542	5	cartwright	cartwright	PROPN
ftr-422	1542	6	,	,	PUNCT
ftr-422	1542	7	411	411	NUM
ftr-422	1542	8	u.s	u.s	PROPN
ftr-422	1542	9	.	.	PROPN
ftr-422	1542	10	546	546	NUM
ftr-422	1542	11	,	,	PUNCT
ftr-422	1542	12	551	551	NUM
ftr-422	1542	13	(	(	PUNCT
ftr-422	1542	14	1973	1973	NUM
ftr-422	1542	15	)	)	PUNCT
ftr-422	1542	16	)	)	PUNCT
ftr-422	1542	17	.	.	PUNCT
ftr-422	1543	1	2004	2004	NUM
ftr-422	1543	2	]	]	PUNCT
ftr-422	1543	3	book	book	NOUN
ftr-422	1543	4	tax	tax	NOUN
ftr-422	1543	5	conformity	conformity	NOUN
ftr-422	1543	6	for	for	ADP
ftr-422	1543	7	financial	financial	ADJ
ftr-422	1543	8	instruments	instrument	NOUN
ftr-422	1543	9	745	745	NUM
ftr-422	1543	10	the	the	DET
ftr-422	1543	11	valuation	valuation	NOUN
ftr-422	1543	12	date	date	NOUN
ftr-422	1543	13	to	to	ADP
ftr-422	1543	14	the	the	DET
ftr-422	1543	15	extent	extent	NOUN
ftr-422	1543	16	that	that	SCONJ
ftr-422	1543	17	those	those	DET
ftr-422	1543	18	subsequent	subsequent	ADJ
ftr-422	1543	19	events	event	NOUN
ftr-422	1543	20	were	be	AUX
ftr-422	1543	21	not	not	PART
ftr-422	1543	22	reasonably	reasonably	ADV
ftr-422	1543	23	foreseeable	foreseeable	ADJ
ftr-422	1543	24	on	on	ADP
ftr-422	1543	25	the	the	DET
ftr-422	1543	26	date	date	NOUN
ftr-422	1543	27	of	of	ADP
ftr-422	1543	28	valuation.366	valuation.366	NOUN
ftr-422	1543	29	pursuant	pursuant	ADJ
ftr-422	1543	30	to	to	ADP
ftr-422	1543	31	fas	fas	PROPN
ftr-422	1543	32	133	133	NUM
ftr-422	1543	33	,	,	PUNCT
ftr-422	1543	34	“	"	PUNCT
ftr-422	1543	35	fair	fair	ADJ
ftr-422	1543	36	value	value	NOUN
ftr-422	1543	37	is	be	AUX
ftr-422	1543	38	the	the	DET
ftr-422	1543	39	most	most	ADV
ftr-422	1543	40	relevant	relevant	ADJ
ftr-422	1543	41	measure	measure	NOUN
ftr-422	1543	42	for	for	ADP
ftr-422	1543	43	financial	financial	ADJ
ftr-422	1543	44	instruments	instrument	NOUN
ftr-422	1543	45	and	and	CCONJ
ftr-422	1543	46	the	the	DET
ftr-422	1543	47	only	only	ADJ
ftr-422	1543	48	relevant	relevant	ADJ
ftr-422	1543	49	measure	measure	NOUN
ftr-422	1543	50	for	for	ADP
ftr-422	1543	51	derivatives	derivative	NOUN
ftr-422	1543	52	.	.	PUNCT
ftr-422	1543	53	”	"	PUNCT
ftr-422	1544	1	fair367	fair367	X
ftr-422	1544	2	value	value	NOUN
ftr-422	1544	3	represents	represent	VERB
ftr-422	1544	4	the	the	DET
ftr-422	1544	5	amount	amount	NOUN
ftr-422	1544	6	at	at	ADP
ftr-422	1544	7	which	which	PRON
ftr-422	1544	8	an	an	DET
ftr-422	1544	9	asset	asset	NOUN
ftr-422	1544	10	(	(	PUNCT
ftr-422	1544	11	liability	liability	NOUN
ftr-422	1544	12	)	)	PUNCT
ftr-422	1544	13	could	could	AUX
ftr-422	1544	14	be	be	AUX
ftr-422	1544	15	purchased	purchase	VERB
ftr-422	1544	16	(	(	PUNCT
ftr-422	1544	17	incurred	incur	VERB
ftr-422	1544	18	)	)	PUNCT
ftr-422	1544	19	or	or	CCONJ
ftr-422	1544	20	sold	sell	VERB
ftr-422	1544	21	(	(	PUNCT
ftr-422	1544	22	settled	settle	VERB
ftr-422	1544	23	)	)	PUNCT
ftr-422	1544	24	in	in	ADP
ftr-422	1544	25	a	a	DET
ftr-422	1544	26	current	current	ADJ
ftr-422	1544	27	transaction	transaction	NOUN
ftr-422	1544	28	between	between	ADP
ftr-422	1544	29	willing	willing	ADJ
ftr-422	1544	30	parties	party	NOUN
ftr-422	1544	31	.	.	PUNCT
ftr-422	1545	1	(	(	PUNCT
ftr-422	1545	2	i.e.	i.e.	X
ftr-422	1545	3	,	,	PUNCT
ftr-422	1545	4	a	a	DET
ftr-422	1545	5	transaction	transaction	NOUN
ftr-422	1545	6	other	other	ADJ
ftr-422	1545	7	than	than	ADP
ftr-422	1545	8	a	a	DET
ftr-422	1545	9	forced	force	VERB
ftr-422	1545	10	or	or	CCONJ
ftr-422	1545	11	liquidation	liquidation	NOUN
ftr-422	1545	12	sale).368	sale).368	NOUN
ftr-422	1545	13	the	the	DET
ftr-422	1545	14	tax	tax	NOUN
ftr-422	1545	15	court	court	NOUN
ftr-422	1545	16	held	hold	VERB
ftr-422	1545	17	that	that	SCONJ
ftr-422	1545	18	the	the	DET
ftr-422	1545	19	terms	term	NOUN
ftr-422	1545	20	“	"	PUNCT
ftr-422	1545	21	fair	fair	ADJ
ftr-422	1545	22	market	market	NOUN
ftr-422	1545	23	value	value	NOUN
ftr-422	1545	24	”	"	PUNCT
ftr-422	1545	25	and	and	CCONJ
ftr-422	1545	26	“	"	PUNCT
ftr-422	1545	27	fair	fair	ADJ
ftr-422	1545	28	value	value	NOUN
ftr-422	1545	29	”	"	PUNCT
ftr-422	1545	30	differ	differ	VERB
ftr-422	1545	31	primarily	primarily	ADV
ftr-422	1545	32	for	for	ADP
ftr-422	1545	33	the	the	DET
ftr-422	1545	34	following	follow	VERB
ftr-422	1545	35	reasons	reason	NOUN
ftr-422	1545	36	:	:	PUNCT
ftr-422	1545	37	(	(	PUNCT
ftr-422	1545	38	i	i	NOUN
ftr-422	1545	39	)	)	PUNCT
ftr-422	1545	40	under	under	ADP
ftr-422	1545	41	the	the	DET
ftr-422	1545	42	fair	fair	ADJ
ftr-422	1545	43	market369	market369	PROPN
ftr-422	1545	44	value	value	NOUN
ftr-422	1545	45	standard	standard	NOUN
ftr-422	1545	46	,	,	PUNCT
ftr-422	1545	47	the	the	DET
ftr-422	1545	48	buyer	buyer	NOUN
ftr-422	1545	49	and	and	CCONJ
ftr-422	1545	50	seller	seller	NOUN
ftr-422	1545	51	must	must	AUX
ftr-422	1545	52	be	be	AUX
ftr-422	1545	53	reasonably	reasonably	ADV
ftr-422	1545	54	aware	aware	ADJ
ftr-422	1545	55	of	of	ADP
ftr-422	1545	56	all	all	DET
ftr-422	1545	57	facts	fact	NOUN
ftr-422	1545	58	relevant	relevant	ADJ
ftr-422	1545	59	to	to	ADP
ftr-422	1545	60	the	the	DET
ftr-422	1545	61	property	property	NOUN
ftr-422	1545	62	to	to	PART
ftr-422	1545	63	be	be	AUX
ftr-422	1545	64	valued	value	VERB
ftr-422	1545	65	,	,	PUNCT
ftr-422	1545	66	while	while	SCONJ
ftr-422	1545	67	no	no	DET
ftr-422	1545	68	such	such	ADJ
ftr-422	1545	69	requirement	requirement	NOUN
ftr-422	1545	70	exists	exist	VERB
ftr-422	1545	71	with	with	ADP
ftr-422	1545	72	respect	respect	NOUN
ftr-422	1545	73	to	to	ADP
ftr-422	1545	74	the	the	DET
ftr-422	1545	75	fair	fair	ADJ
ftr-422	1545	76	value	value	NOUN
ftr-422	1545	77	standard	standard	NOUN
ftr-422	1545	78	;	;	PUNCT
ftr-422	1545	79	(	(	PUNCT
ftr-422	1545	80	ii	ii	NOUN
ftr-422	1545	81	)	)	PUNCT
ftr-422	1545	82	under	under	ADP
ftr-422	1545	83	the	the	DET
ftr-422	1545	84	fair	fair	ADJ
ftr-422	1545	85	market	market	NOUN
ftr-422	1545	86	value	value	NOUN
ftr-422	1545	87	standard	standard	NOUN
ftr-422	1545	88	,	,	PUNCT
ftr-422	1545	89	neither	neither	CCONJ
ftr-422	1545	90	the	the	DET
ftr-422	1545	91	buyer	buyer	NOUN
ftr-422	1545	92	nor	nor	CCONJ
ftr-422	1545	93	the	the	DET
ftr-422	1545	94	seller	seller	NOUN
ftr-422	1545	95	can	can	AUX
ftr-422	1545	96	be	be	AUX
ftr-422	1545	97	under	under	ADP
ftr-422	1545	98	a	a	DET
ftr-422	1545	99	compulsion	compulsion	NOUN
ftr-422	1545	100	to	to	PART
ftr-422	1545	101	buy	buy	VERB
ftr-422	1545	102	or	or	CCONJ
ftr-422	1545	103	sell	sell	VERB
ftr-422	1545	104	the	the	DET
ftr-422	1545	105	property	property	NOUN
ftr-422	1545	106	,	,	PUNCT
ftr-422	1545	107	while	while	SCONJ
ftr-422	1545	108	under	under	ADP
ftr-422	1545	109	the	the	DET
ftr-422	1545	110	fair	fair	ADJ
ftr-422	1545	111	value	value	NOUN
ftr-422	1545	112	standard	standard	NOUN
ftr-422	1545	113	,	,	PUNCT
ftr-422	1545	114	the	the	DET
ftr-422	1545	115	property	property	NOUN
ftr-422	1545	116	must	must	AUX
ftr-422	1545	117	not	not	PART
ftr-422	1545	118	be	be	AUX
ftr-422	1545	119	the	the	DET
ftr-422	1545	120	subject	subject	NOUN
ftr-422	1545	121	of	of	ADP
ftr-422	1545	122	a	a	DET
ftr-422	1545	123	forced	force	VERB
ftr-422	1545	124	sale	sale	NOUN
ftr-422	1545	125	or	or	CCONJ
ftr-422	1545	126	liquidation	liquidation	NOUN
ftr-422	1545	127	(	(	PUNCT
ftr-422	1545	128	i.e.	i.e.	X
ftr-422	1545	129	,	,	PUNCT
ftr-422	1545	130	a	a	DET
ftr-422	1545	131	narrower	narrow	ADJ
ftr-422	1545	132	requirement	requirement	NOUN
ftr-422	1545	133	)	)	PUNCT
ftr-422	1545	134	;	;	PUNCT
ftr-422	1545	135	(	(	PUNCT
ftr-422	1545	136	iii	iii	X
ftr-422	1545	137	)	)	PUNCT
ftr-422	1545	138	under	under	ADP
ftr-422	1545	139	the	the	DET
ftr-422	1545	140	fair	fair	ADJ
ftr-422	1545	141	market	market	NOUN
ftr-422	1545	142	value	value	NOUN
ftr-422	1545	143	standard	standard	NOUN
ftr-422	1545	144	,	,	PUNCT
ftr-422	1545	145	the	the	DET
ftr-422	1545	146	buyer	buyer	NOUN
ftr-422	1545	147	and	and	CCONJ
ftr-422	1545	148	seller	seller	NOUN
ftr-422	1545	149	are	be	AUX
ftr-422	1545	150	both	both	PRON
ftr-422	1545	151	considered	consider	VERB
ftr-422	1545	152	to	to	PART
ftr-422	1545	153	be	be	AUX
ftr-422	1545	154	hypothetical	hypothetical	ADJ
ftr-422	1545	155	rather	rather	ADV
ftr-422	1545	156	than	than	ADP
ftr-422	1545	157	actual	actual	ADJ
ftr-422	1545	158	persons	person	NOUN
ftr-422	1545	159	,	,	PUNCT
ftr-422	1545	160	while	while	SCONJ
ftr-422	1545	161	no	no	DET
ftr-422	1545	162	such	such	ADJ
ftr-422	1545	163	requirement	requirement	NOUN
ftr-422	1545	164	exists	exist	VERB
ftr-422	1545	165	with	with	ADP
ftr-422	1545	166	respect	respect	NOUN
ftr-422	1545	167	to	to	ADP
ftr-422	1545	168	the	the	DET
ftr-422	1545	169	fair	fair	ADJ
ftr-422	1545	170	value	value	NOUN
ftr-422	1545	171	standard	standard	NOUN
ftr-422	1545	172	;	;	PUNCT
ftr-422	1545	173	and	and	CCONJ
ftr-422	1545	174	(	(	PUNCT
ftr-422	1545	175	iv	iv	X
ftr-422	1545	176	)	)	PUNCT
ftr-422	1545	177	under	under	ADP
ftr-422	1545	178	the	the	DET
ftr-422	1545	179	fair	fair	ADJ
ftr-422	1545	180	market	market	NOUN
ftr-422	1545	181	value	value	NOUN
ftr-422	1545	182	standard	standard	NOUN
ftr-422	1545	183	,	,	PUNCT
ftr-422	1545	184	the	the	DET
ftr-422	1545	185	property	property	NOUN
ftr-422	1545	186	to	to	PART
ftr-422	1545	187	be	be	AUX
ftr-422	1545	188	valued	value	VERB
ftr-422	1545	189	must	must	AUX
ftr-422	1545	190	be	be	AUX
ftr-422	1545	191	valued	value	VERB
ftr-422	1545	192	by	by	ADP
ftr-422	1545	193	viewing	view	VERB
ftr-422	1545	194	the	the	DET
ftr-422	1545	195	property	property	NOUN
ftr-422	1545	196	in	in	ADP
ftr-422	1545	197	its	its	PRON
ftr-422	1545	198	highest	high	ADJ
ftr-422	1545	199	and	and	CCONJ
ftr-422	1545	200	best	good	ADJ
ftr-422	1545	201	use	use	NOUN
ftr-422	1545	202	,	,	PUNCT
ftr-422	1545	203	and	and	CCONJ
ftr-422	1545	204	no	no	DET
ftr-422	1545	205	such	such	ADJ
ftr-422	1545	206	requirement	requirement	NOUN
ftr-422	1545	207	exists	exist	VERB
ftr-422	1545	208	with	with	ADP
ftr-422	1545	209	respect	respect	NOUN
ftr-422	1545	210	to	to	ADP
ftr-422	1545	211	the	the	DET
ftr-422	1545	212	fair	fair	ADJ
ftr-422	1545	213	value	value	NOUN
ftr-422	1545	214	standard370	standard370	PROPN
ftr-422	1545	215	table	table	NOUN
ftr-422	1545	216	vi	vi	PROPN
ftr-422	1545	217	below	below	ADP
ftr-422	1545	218	summarizes	summarize	NOUN
ftr-422	1545	219	the	the	DET
ftr-422	1545	220	differences	difference	NOUN
ftr-422	1545	221	between	between	ADP
ftr-422	1545	222	the	the	DET
ftr-422	1545	223	two	two	NUM
ftr-422	1545	224	standards	standard	NOUN
ftr-422	1545	225	,	,	PUNCT
ftr-422	1545	226	as	as	SCONJ
ftr-422	1545	227	indicated	indicate	VERB
ftr-422	1545	228	by	by	ADP
ftr-422	1545	229	the	the	DET
ftr-422	1545	230	tax	tax	NOUN
ftr-422	1545	231	court:371	court:371	PROPN
ftr-422	1545	232	366	366	NUM
ftr-422	1545	233	.	.	PUNCT
ftr-422	1546	1	bank	bank	PROPN
ftr-422	1546	2	one	one	NUM
ftr-422	1546	3	,	,	PUNCT
ftr-422	1546	4	120	120	NUM
ftr-422	1546	5	tc	tc	NOUN
ftr-422	1546	6	at	at	ADP
ftr-422	1546	7	306	306	NUM
ftr-422	1546	8	.	.	PUNCT
ftr-422	1546	9	367	367	NUM
ftr-422	1546	10	.	.	PUNCT
ftr-422	1547	1	fas	fas	PROPN
ftr-422	1547	2	133	133	NUM
ftr-422	1547	3	,	,	PUNCT
ftr-422	1547	4	supra	supra	ADJ
ftr-422	1547	5	note18	note18	PROPN
ftr-422	1547	6	,	,	PUNCT
ftr-422	1547	7	¶	¶	PROPN
ftr-422	1547	8	17	17	NUM
ftr-422	1547	9	.	.	PUNCT
ftr-422	1547	10	368	368	NUM
ftr-422	1547	11	.	.	PUNCT
ftr-422	1548	1	see	see	VERB
ftr-422	1548	2	fas	fas	PROPN
ftr-422	1548	3	107	107	NUM
ftr-422	1548	4	,	,	PUNCT
ftr-422	1548	5	supra	supra	PROPN
ftr-422	1548	6	note	note	NOUN
ftr-422	1548	7	97	97	NUM
ftr-422	1548	8	,	,	PUNCT
ftr-422	1548	9	¶¶	¶¶	PROPN
ftr-422	1548	10	5	5	NUM
ftr-422	1548	11	-	-	SYM
ftr-422	1548	12	6	6	NUM
ftr-422	1548	13	.	.	PUNCT
ftr-422	1549	1	see	see	VERB
ftr-422	1549	2	also	also	ADV
ftr-422	1549	3	munro	munro	PROPN
ftr-422	1549	4	and	and	CCONJ
ftr-422	1549	5	keinan	keinan	PROPN
ftr-422	1549	6	,	,	PUNCT
ftr-422	1549	7	supra	supra	PROPN
ftr-422	1549	8	note	note	NOUN
ftr-422	1549	9	23	23	NUM
ftr-422	1549	10	.	.	PUNCT
ftr-422	1549	11	369	369	NUM
ftr-422	1549	12	.	.	PUNCT
ftr-422	1550	1	as	as	SCONJ
ftr-422	1550	2	the	the	DET
ftr-422	1550	3	tax	tax	NOUN
ftr-422	1550	4	court	court	NOUN
ftr-422	1550	5	indicated	indicate	VERB
ftr-422	1550	6	in	in	ADP
ftr-422	1550	7	footnote	footnote	NOUN
ftr-422	1550	8	66	66	NUM
ftr-422	1550	9	of	of	ADP
ftr-422	1550	10	the	the	DET
ftr-422	1550	11	bank	bank	NOUN
ftr-422	1550	12	one	one	NUM
ftr-422	1550	13	decision	decision	NOUN
ftr-422	1550	14	:	:	PUNCT
ftr-422	1550	15	for	for	ADP
ftr-422	1550	16	purposes	purpose	NOUN
ftr-422	1550	17	of	of	ADP
ftr-422	1550	18	financial	financial	ADJ
ftr-422	1550	19	accounting	accounting	NOUN
ftr-422	1550	20	,	,	PUNCT
ftr-422	1550	21	the	the	DET
ftr-422	1550	22	term	term	NOUN
ftr-422	1550	23	“	"	PUNCT
ftr-422	1550	24	fair	fair	ADJ
ftr-422	1550	25	value	value	NOUN
ftr-422	1550	26	”	"	PUNCT
ftr-422	1550	27	denotes	denote	NOUN
ftr-422	1550	28	primarily	primarily	ADV
ftr-422	1550	29	:	:	PUNCT
ftr-422	1550	30	(	(	PUNCT
ftr-422	1550	31	1	1	X
ftr-422	1550	32	)	)	PUNCT
ftr-422	1550	33	value	value	NOUN
ftr-422	1550	34	determined	determine	VERB
ftr-422	1550	35	by	by	ADP
ftr-422	1550	36	bona	bona	ADJ
ftr-422	1550	37	fide	fide	X
ftr-422	1550	38	bargain	bargain	NOUN
ftr-422	1550	39	between	between	ADP
ftr-422	1550	40	wellinformed	wellinforme	VERB
ftr-422	1550	41	buyers	buyer	NOUN
ftr-422	1550	42	and	and	CCONJ
ftr-422	1550	43	sellers	seller	NOUN
ftr-422	1550	44	;	;	PUNCT
ftr-422	1550	45	the	the	DET
ftr-422	1550	46	price	price	NOUN
ftr-422	1550	47	for	for	ADP
ftr-422	1550	48	which	which	PRON
ftr-422	1550	49	an	an	DET
ftr-422	1550	50	asset	asset	NOUN
ftr-422	1550	51	could	could	AUX
ftr-422	1550	52	be	be	AUX
ftr-422	1550	53	bought	buy	VERB
ftr-422	1550	54	or	or	CCONJ
ftr-422	1550	55	sold	sell	VERB
ftr-422	1550	56	in	in	ADP
ftr-422	1550	57	an	an	DET
ftr-422	1550	58	arm’s	arm’s	NUM
ftr-422	1550	59	-	-	PUNCT
ftr-422	1550	60	length	length	NOUN
ftr-422	1550	61	transaction	transaction	NOUN
ftr-422	1550	62	between	between	ADP
ftr-422	1550	63	unrelated	unrelated	ADJ
ftr-422	1550	64	parties	party	NOUN
ftr-422	1550	65	;	;	PUNCT
ftr-422	1550	66	value	value	NOUN
ftr-422	1550	67	in	in	ADP
ftr-422	1550	68	a	a	DET
ftr-422	1550	69	sale	sale	NOUN
ftr-422	1550	70	between	between	ADP
ftr-422	1550	71	a	a	DET
ftr-422	1550	72	willing	willing	ADJ
ftr-422	1550	73	buyer	buyer	NOUN
ftr-422	1550	74	and	and	CCONJ
ftr-422	1550	75	a	a	DET
ftr-422	1550	76	willing	willing	ADJ
ftr-422	1550	77	seller	seller	NOUN
ftr-422	1550	78	,	,	PUNCT
ftr-422	1550	79	other	other	ADJ
ftr-422	1550	80	than	than	ADP
ftr-422	1550	81	in	in	ADP
ftr-422	1550	82	a	a	DET
ftr-422	1550	83	forced	forced	ADJ
ftr-422	1550	84	or	or	CCONJ
ftr-422	1550	85	liquidation	liquidation	NOUN
ftr-422	1550	86	sale	sale	NOUN
ftr-422	1550	87	.	.	PUNCT
ftr-422	1551	1	(	(	PUNCT
ftr-422	1551	2	2	2	X
ftr-422	1551	3	)	)	PUNCT
ftr-422	1551	4	an	an	DET
ftr-422	1551	5	estimate	estimate	NOUN
ftr-422	1551	6	of	of	ADP
ftr-422	1551	7	such	such	ADJ
ftr-422	1551	8	value	value	NOUN
ftr-422	1551	9	,	,	PUNCT
ftr-422	1551	10	in	in	ADP
ftr-422	1551	11	the	the	DET
ftr-422	1551	12	absence	absence	NOUN
ftr-422	1551	13	of	of	ADP
ftr-422	1551	14	sales	sale	NOUN
ftr-422	1551	15	or	or	CCONJ
ftr-422	1551	16	quotations	quotation	NOUN
ftr-422	1551	17	(	(	PUNCT
ftr-422	1551	18	e.g.	e.g.	ADV
ftr-422	1551	19	,	,	PUNCT
ftr-422	1551	20	the	the	DET
ftr-422	1551	21	approximation	approximation	NOUN
ftr-422	1551	22	of	of	ADP
ftr-422	1551	23	exchange	exchange	NOUN
ftr-422	1551	24	price	price	NOUN
ftr-422	1551	25	in	in	ADP
ftr-422	1551	26	nonmonetary	nonmonetary	ADJ
ftr-422	1551	27	transactions	transaction	NOUN
ftr-422	1551	28	)	)	PUNCT
ftr-422	1551	29	.	.	PUNCT
ftr-422	1552	1	kohler	kohler	NOUN
ftr-422	1552	2	’s	’s	PART
ftr-422	1552	3	dictionary	dictionary	NOUN
ftr-422	1552	4	for	for	ADP
ftr-422	1552	5	accountants	accountant	NOUN
ftr-422	1552	6	211	211	NUM
ftr-422	1552	7	(	(	PUNCT
ftr-422	1552	8	6th	6th	ADJ
ftr-422	1552	9	ed	ed	NOUN
ftr-422	1552	10	.	.	PROPN
ftr-422	1552	11	1983	1983	NUM
ftr-422	1552	12	)	)	PUNCT
ftr-422	1552	13	.	.	PUNCT
ftr-422	1553	1	370	370	NUM
ftr-422	1553	2	.	.	X
ftr-422	1554	1	120	120	NUM
ftr-422	1554	2	tc	tc	NOUN
ftr-422	1554	3	at	at	ADP
ftr-422	1554	4	309	309	NUM
ftr-422	1554	5	n.	n.	NOUN
ftr-422	1554	6	66	66	NUM
ftr-422	1554	7	(	(	PUNCT
ftr-422	1554	8	quoting	quote	VERB
ftr-422	1554	9	kohler	kohler	NOUN
ftr-422	1554	10	’s	’s	PART
ftr-422	1554	11	dictionary	dictionary	NOUN
ftr-422	1554	12	for	for	ADP
ftr-422	1554	13	accounts	account	NOUN
ftr-422	1554	14	211	211	NUM
ftr-422	1554	15	(	(	PUNCT
ftr-422	1554	16	6th	6th	ADJ
ftr-422	1554	17	ed	ed	NOUN
ftr-422	1554	18	.	.	PROPN
ftr-422	1554	19	1983	1983	NUM
ftr-422	1554	20	)	)	PUNCT
ftr-422	1554	21	)	)	PUNCT
ftr-422	1554	22	.	.	PUNCT
ftr-422	1555	1	371	371	NUM
ftr-422	1555	2	.	.	PUNCT
ftr-422	1555	3	see	see	VERB
ftr-422	1555	4	i	i	PRON
ftr-422	1555	5	d.	d.	PROPN
ftr-422	1555	6	746	746	NUM
ftr-422	1555	7	florida	florida	PROPN
ftr-422	1555	8	tax	tax	NOUN
ftr-422	1555	9	review	review	NOUN
ftr-422	1555	10	[	[	X
ftr-422	1555	11	vol.6:7	vol.6:7	ADP
ftr-422	1555	12	table	table	NOUN
ftr-422	1555	13	vi	vi	PROPN
ftr-422	1555	14	element	element	NOUN
ftr-422	1555	15	fair	fair	ADJ
ftr-422	1555	16	market	market	NOUN
ftr-422	1555	17	value	value	NOUN
ftr-422	1555	18	fair	fair	ADJ
ftr-422	1555	19	value	value	NOUN
ftr-422	1555	20	willing	willing	ADJ
ftr-422	1555	21	buyer	buyer	NOUN
ftr-422	1555	22	and	and	CCONJ
ftr-422	1555	23	seller	seller	NOUN
ftr-422	1555	24	x	x	VERB
ftr-422	1555	25	x	x	PUNCT
ftr-422	1555	26	neither	neither	DET
ftr-422	1555	27	party	party	NOUN
ftr-422	1555	28	is	be	AUX
ftr-422	1555	29	compelled	compel	VERB
ftr-422	1555	30	to	to	PART
ftr-422	1555	31	buy	buy	VERB
ftr-422	1555	32	or	or	CCONJ
ftr-422	1555	33	sell	sell	VERB
ftr-422	1555	34	x	x	PUNCT
ftr-422	1555	35	the	the	DET
ftr-422	1555	36	property	property	NOUN
ftr-422	1555	37	must	must	AUX
ftr-422	1555	38	not	not	PART
ftr-422	1555	39	be	be	AUX
ftr-422	1555	40	the	the	DET
ftr-422	1555	41	subject	subject	NOUN
ftr-422	1555	42	of	of	ADP
ftr-422	1555	43	a	a	DET
ftr-422	1555	44	forced	force	VERB
ftr-422	1555	45	sale	sale	NOUN
ftr-422	1555	46	or	or	CCONJ
ftr-422	1555	47	liquidation	liquidation	NOUN
ftr-422	1555	48	x	x	PUNCT
ftr-422	1555	49	the	the	DET
ftr-422	1555	50	buyer	buyer	NOUN
ftr-422	1555	51	and	and	CCONJ
ftr-422	1555	52	seller	seller	NOUN
ftr-422	1555	53	are	be	AUX
ftr-422	1555	54	both	both	CCONJ
ftr-422	1555	55	hypothetical	hypothetical	ADJ
ftr-422	1555	56	persons	person	NOUN
ftr-422	1555	57	x	x	PUNCT
ftr-422	1555	58	the	the	DET
ftr-422	1555	59	buyer	buyer	NOUN
ftr-422	1555	60	and	and	CCONJ
ftr-422	1555	61	the	the	DET
ftr-422	1555	62	seller	seller	NOUN
ftr-422	1555	63	are	be	AUX
ftr-422	1555	64	both	both	ADV
ftr-422	1555	65	reasonably	reasonably	ADV
ftr-422	1555	66	aware	aware	ADJ
ftr-422	1555	67	of	of	ADP
ftr-422	1555	68	all	all	DET
ftr-422	1555	69	relevant	relevant	ADJ
ftr-422	1555	70	facts	fact	NOUN
ftr-422	1555	71	x	x	X
ftr-422	1555	72	x	x	NOUN
ftr-422	1555	73	the	the	DET
ftr-422	1555	74	item	item	NOUN
ftr-422	1555	75	in	in	ADP
ftr-422	1555	76	question	question	NOUN
ftr-422	1555	77	is	be	AUX
ftr-422	1555	78	valued	value	VERB
ftr-422	1555	79	at	at	ADP
ftr-422	1555	80	its	its	PRON
ftr-422	1555	81	highest	high	ADJ
ftr-422	1555	82	and	and	CCONJ
ftr-422	1555	83	best	good	ADJ
ftr-422	1555	84	use	use	VERB
ftr-422	1555	85	x	x	PUNCT
ftr-422	1555	86	the	the	DET
ftr-422	1555	87	item	item	NOUN
ftr-422	1555	88	in	in	ADP
ftr-422	1555	89	question	question	NOUN
ftr-422	1555	90	is	be	AUX
ftr-422	1555	91	valued	value	VERB
ftr-422	1555	92	without	without	ADP
ftr-422	1555	93	regard	regard	NOUN
ftr-422	1555	94	to	to	ADP
ftr-422	1555	95	events	event	NOUN
ftr-422	1555	96	occurring	occur	VERB
ftr-422	1555	97	after	after	ADP
ftr-422	1555	98	the	the	DET
ftr-422	1555	99	valuation	valuation	NOUN
ftr-422	1555	100	date	date	NOUN
ftr-422	1555	101	x	x	PUNCT
ftr-422	1555	102	these	these	DET
ftr-422	1555	103	differences	difference	NOUN
ftr-422	1555	104	should	should	AUX
ftr-422	1555	105	not	not	PART
ftr-422	1555	106	limit	limit	VERB
ftr-422	1555	107	taxpayers	taxpayer	NOUN
ftr-422	1555	108	’	’	PART
ftr-422	1555	109	ability	ability	NOUN
ftr-422	1555	110	to	to	PART
ftr-422	1555	111	use	use	VERB
ftr-422	1555	112	financial	financial	ADJ
ftr-422	1555	113	statement	statement	NOUN
ftr-422	1555	114	values	value	NOUN
ftr-422	1555	115	of	of	ADP
ftr-422	1555	116	securities	security	NOUN
ftr-422	1555	117	on	on	ADP
ftr-422	1555	118	tax	tax	NOUN
ftr-422	1555	119	returns	return	NOUN
ftr-422	1555	120	.	.	PUNCT
ftr-422	1556	1	under	under	ADP
ftr-422	1556	2	both	both	DET
ftr-422	1556	3	definitions	definition	NOUN
ftr-422	1556	4	,	,	PUNCT
ftr-422	1556	5	the372	the372	PROPN
ftr-422	1556	6	predominant	predominant	ADJ
ftr-422	1556	7	element	element	NOUN
ftr-422	1556	8	is	be	AUX
ftr-422	1556	9	the	the	DET
ftr-422	1556	10	willing	willing	ADJ
ftr-422	1556	11	buyer	buyer	NOUN
ftr-422	1556	12	and	and	CCONJ
ftr-422	1556	13	seller	seller	NOUN
ftr-422	1556	14	principle	principle	NOUN
ftr-422	1556	15	,	,	PUNCT
ftr-422	1556	16	and	and	CCONJ
ftr-422	1556	17	in	in	ADP
ftr-422	1556	18	my	my	PRON
ftr-422	1556	19	opinion	opinion	NOUN
ftr-422	1556	20	,	,	PUNCT
ftr-422	1556	21	applying	apply	VERB
ftr-422	1556	22	each	each	DET
ftr-422	1556	23	standard	standard	NOUN
ftr-422	1556	24	in	in	ADP
ftr-422	1556	25	most	most	ADJ
ftr-422	1556	26	cases	case	NOUN
ftr-422	1556	27	should	should	AUX
ftr-422	1556	28	result	result	VERB
ftr-422	1556	29	in	in	ADP
ftr-422	1556	30	closely	closely	ADV
ftr-422	1556	31	similar	similar	ADJ
ftr-422	1556	32	(	(	PUNCT
ftr-422	1556	33	if	if	SCONJ
ftr-422	1556	34	not	not	PART
ftr-422	1556	35	identical	identical	ADJ
ftr-422	1556	36	)	)	PUNCT
ftr-422	1556	37	values	value	NOUN
ftr-422	1556	38	.	.	PUNCT
ftr-422	1557	1	as	as	ADP
ftr-422	1557	2	a	a	DET
ftr-422	1557	3	practical	practical	ADJ
ftr-422	1557	4	matter	matter	NOUN
ftr-422	1557	5	,	,	PUNCT
ftr-422	1557	6	valuation	valuation	NOUN
ftr-422	1557	7	of	of	ADP
ftr-422	1557	8	derivatives	derivative	NOUN
ftr-422	1557	9	can	can	AUX
ftr-422	1557	10	never	never	ADV
ftr-422	1557	11	be	be	AUX
ftr-422	1557	12	completely	completely	ADV
ftr-422	1557	13	accurate	accurate	ADJ
ftr-422	1557	14	.	.	PUNCT
ftr-422	1558	1	therefore	therefore	ADV
ftr-422	1558	2	,	,	PUNCT
ftr-422	1558	3	in	in	ADP
ftr-422	1558	4	my	my	PRON
ftr-422	1558	5	view	view	NOUN
ftr-422	1558	6	,	,	PUNCT
ftr-422	1558	7	the	the	DET
ftr-422	1558	8	definition	definition	NOUN
ftr-422	1558	9	of	of	ADP
ftr-422	1558	10	“	"	PUNCT
ftr-422	1558	11	fair	fair	ADJ
ftr-422	1558	12	market	market	NOUN
ftr-422	1558	13	value	value	NOUN
ftr-422	1558	14	”	"	PUNCT
ftr-422	1558	15	for	for	ADP
ftr-422	1558	16	purposes	purpose	NOUN
ftr-422	1558	17	of	of	ADP
ftr-422	1558	18	the	the	DET
ftr-422	1558	19	tax	tax	NOUN
ftr-422	1558	20	mark	mark	NOUN
ftr-422	1558	21	-	-	PUNCT
ftr-422	1558	22	to	to	ADP
ftr-422	1558	23	-	-	PUNCT
ftr-422	1558	24	market	market	NOUN
ftr-422	1558	25	rules	rule	NOUN
ftr-422	1558	26	should	should	AUX
ftr-422	1558	27	conform	conform	VERB
ftr-422	1558	28	to	to	ADP
ftr-422	1558	29	the	the	DET
ftr-422	1558	30	definition	definition	NOUN
ftr-422	1558	31	of	of	ADP
ftr-422	1558	32	“	"	PUNCT
ftr-422	1558	33	fair	fair	ADJ
ftr-422	1558	34	value	value	NOUN
ftr-422	1558	35	”	"	PUNCT
ftr-422	1558	36	under	under	ADP
ftr-422	1558	37	gaap	gaap	NOUN
ftr-422	1558	38	.	.	PUNCT
ftr-422	1559	1	2.valuation	2.valuation	NUM
ftr-422	1559	2	of	of	ADP
ftr-422	1559	3	swaps	swap	NOUN
ftr-422	1559	4	:	:	PUNCT
ftr-422	1559	5	gaap	gaap	PROPN
ftr-422	1559	6	v.	v.	ADP
ftr-422	1559	7	section	section	PROPN
ftr-422	1559	8	475	475	NUM
ftr-422	1559	9	the	the	DET
ftr-422	1559	10	most	most	ADV
ftr-422	1559	11	significant	significant	ADJ
ftr-422	1559	12	issue	issue	NOUN
ftr-422	1559	13	in	in	ADP
ftr-422	1559	14	bank	bank	NOUN
ftr-422	1559	15	one	one	NUM
ftr-422	1559	16	was	be	AUX
ftr-422	1559	17	the	the	DET
ftr-422	1559	18	appropriate	appropriate	ADJ
ftr-422	1559	19	valuation	valuation	NOUN
ftr-422	1559	20	method	method	NOUN
ftr-422	1559	21	of	of	ADP
ftr-422	1559	22	interest	interest	NOUN
ftr-422	1559	23	rate	rate	NOUN
ftr-422	1559	24	swaps	swap	NOUN
ftr-422	1559	25	(	(	PUNCT
ftr-422	1559	26	and	and	CCONJ
ftr-422	1559	27	potentially	potentially	ADV
ftr-422	1559	28	,	,	PUNCT
ftr-422	1559	29	other	other	ADJ
ftr-422	1559	30	derivatives	derivative	NOUN
ftr-422	1559	31	)	)	PUNCT
ftr-422	1559	32	for	for	ADP
ftr-422	1559	33	section	section	NOUN
ftr-422	1559	34	475	475	NUM
ftr-422	1559	35	purposes	purpose	NOUN
ftr-422	1559	36	.	.	PUNCT
ftr-422	1560	1	the	the	DET
ftr-422	1560	2	tax	tax	NOUN
ftr-422	1560	3	court	court	NOUN
ftr-422	1560	4	suggested	suggest	VERB
ftr-422	1560	5	that	that	SCONJ
ftr-422	1560	6	valuation	valuation	NOUN
ftr-422	1560	7	methods	method	NOUN
ftr-422	1560	8	used	use	VERB
ftr-422	1560	9	for	for	ADP
ftr-422	1560	10	book373	book373	NOUN
ftr-422	1560	11	purposes	purpose	NOUN
ftr-422	1560	12	might	might	AUX
ftr-422	1560	13	not	not	PART
ftr-422	1560	14	satisfy	satisfy	VERB
ftr-422	1560	15	the	the	DET
ftr-422	1560	16	required	require	VERB
ftr-422	1560	17	valuation	valuation	NOUN
ftr-422	1560	18	method	method	NOUN
ftr-422	1560	19	for	for	ADP
ftr-422	1560	20	tax	tax	NOUN
ftr-422	1560	21	purposes.374	purposes.374	NOUN
ftr-422	1560	22	fas	fas	PROPN
ftr-422	1560	23	133	133	NUM
ftr-422	1560	24	was	be	AUX
ftr-422	1560	25	not	not	PART
ftr-422	1560	26	effective	effective	ADJ
ftr-422	1560	27	for	for	ADP
ftr-422	1560	28	any	any	PRON
ftr-422	1560	29	of	of	ADP
ftr-422	1560	30	the	the	DET
ftr-422	1560	31	years	year	NOUN
ftr-422	1560	32	under	under	ADP
ftr-422	1560	33	dispute	dispute	NOUN
ftr-422	1560	34	in	in	ADP
ftr-422	1560	35	bank	bank	NOUN
ftr-422	1560	36	one.375	one.375	NOUN
ftr-422	1560	37	during	during	ADP
ftr-422	1560	38	the	the	DET
ftr-422	1560	39	relevant	relevant	ADJ
ftr-422	1560	40	years	year	NOUN
ftr-422	1560	41	,	,	PUNCT
ftr-422	1560	42	however	however	ADV
ftr-422	1560	43	,	,	PUNCT
ftr-422	1560	44	the	the	DET
ftr-422	1560	45	common	common	ADJ
ftr-422	1560	46	practice	practice	NOUN
ftr-422	1560	47	in	in	ADP
ftr-422	1560	48	the	the	DET
ftr-422	1560	49	financial	financial	ADJ
ftr-422	1560	50	derivatives	derivative	NOUN
ftr-422	1560	51	industry	industry	NOUN
ftr-422	1560	52	had	have	AUX
ftr-422	1560	53	been	be	AUX
ftr-422	1560	54	to	to	PART
ftr-422	1560	55	mark	mark	VERB
ftr-422	1560	56	swaps	swap	NOUN
ftr-422	1560	57	and	and	CCONJ
ftr-422	1560	58	other	other	ADJ
ftr-422	1560	59	derivatives	derivative	NOUN
ftr-422	1560	60	to	to	ADP
ftr-422	1560	61	market	market	NOUN
ftr-422	1560	62	.	.	PUNCT
ftr-422	1561	1	to	to	PART
ftr-422	1561	2	value	value	VERB
ftr-422	1561	3	its	its	PRON
ftr-422	1561	4	swaps	swap	NOUN
ftr-422	1561	5	,	,	PUNCT
ftr-422	1561	6	the	the	DET
ftr-422	1561	7	taxpayer	taxpayer	NOUN
ftr-422	1561	8	utilized	utilize	VERB
ftr-422	1561	9	an	an	DET
ftr-422	1561	10	adjusted	adjust	VERB
ftr-422	1561	11	mid	mid	ADJ
ftr-422	1561	12	-	-	ADJ
ftr-422	1561	13	market	market	ADJ
ftr-422	1561	14	method	method	NOUN
ftr-422	1561	15	,	,	PUNCT
ftr-422	1561	16	which	which	PRON
ftr-422	1561	17	is	be	AUX
ftr-422	1561	18	372	372	NUM
ftr-422	1561	19	.	.	PUNCT
ftr-422	1562	1	weisbach	weisbach	NOUN
ftr-422	1562	2	,	,	PUNCT
ftr-422	1562	3	supra	supra	PROPN
ftr-422	1562	4	note	note	PROPN
ftr-422	1562	5	28	28	NUM
ftr-422	1562	6	,	,	PUNCT
ftr-422	1562	7	at	at	ADP
ftr-422	1562	8	107	107	NUM
ftr-422	1562	9	-	-	SYM
ftr-422	1562	10	108	108	NUM
ftr-422	1562	11	,	,	PUNCT
ftr-422	1562	12	(	(	PUNCT
ftr-422	1562	13	indicating	indicate	VERB
ftr-422	1562	14	that	that	SCONJ
ftr-422	1562	15	requiring	require	VERB
ftr-422	1562	16	valua	valua	ADJ
ftr-422	1562	17	-	-	PUNCT
ftr-422	1562	18	tion	tion	NOUN
ftr-422	1562	19	for	for	ADP
ftr-422	1562	20	both	both	DET
ftr-422	1562	21	tax	tax	NOUN
ftr-422	1562	22	and	and	CCONJ
ftr-422	1562	23	accounting	accounting	NOUN
ftr-422	1562	24	would	would	AUX
ftr-422	1562	25	help	help	VERB
ftr-422	1562	26	both	both	DET
ftr-422	1562	27	systems	system	NOUN
ftr-422	1562	28	by	by	ADP
ftr-422	1562	29	creating	create	VERB
ftr-422	1562	30	a	a	DET
ftr-422	1562	31	tension	tension	NOUN
ftr-422	1562	32	that	that	PRON
ftr-422	1562	33	prevents	prevent	VERB
ftr-422	1562	34	underor	underor	NOUN
ftr-422	1562	35	over	over	ADP
ftr-422	1562	36	-	-	PUNCT
ftr-422	1562	37	valuation	valuation	NOUN
ftr-422	1562	38	and	and	CCONJ
ftr-422	1562	39	by	by	ADP
ftr-422	1562	40	simplifying	simplify	VERB
ftr-422	1562	41	the	the	DET
ftr-422	1562	42	system	system	NOUN
ftr-422	1562	43	through	through	ADP
ftr-422	1562	44	uniformity	uniformity	NOUN
ftr-422	1562	45	.	.	PUNCT
ftr-422	1562	46	”	"	PUNCT
ftr-422	1563	1	)	)	PUNCT
ftr-422	1563	2	373	373	NUM
ftr-422	1563	3	.	.	PUNCT
ftr-422	1564	1	120	120	NUM
ftr-422	1564	2	t.c	t.c	PROPN
ftr-422	1564	3	.	.	PROPN
ftr-422	1564	4	174	174	NUM
ftr-422	1564	5	(	(	PUNCT
ftr-422	1564	6	2003	2003	NUM
ftr-422	1564	7	)	)	PUNCT
ftr-422	1564	8	.	.	PUNCT
ftr-422	1565	1	374	374	NUM
ftr-422	1565	2	.	.	PUNCT
ftr-422	1566	1	i	i	PRON
ftr-422	1566	2	d.	d.	PROPN
ftr-422	1566	3	at	at	ADP
ftr-422	1566	4	290	290	NUM
ftr-422	1566	5	-	-	SYM
ftr-422	1566	6	91	91	NUM
ftr-422	1566	7	.	.	PUNCT
ftr-422	1567	1	375	375	NUM
ftr-422	1567	2	.	.	PUNCT
ftr-422	1568	1	i	i	PRON
ftr-422	1568	2	d.	d.	PROPN
ftr-422	1568	3	at	at	ADP
ftr-422	1568	4	220	220	NUM
ftr-422	1568	5	.	.	PUNCT
ftr-422	1568	6	2004	2004	NUM
ftr-422	1568	7	]	]	PUNCT
ftr-422	1568	8	book	book	NOUN
ftr-422	1568	9	tax	tax	NOUN
ftr-422	1568	10	conformity	conformity	NOUN
ftr-422	1568	11	for	for	ADP
ftr-422	1568	12	financial	financial	ADJ
ftr-422	1568	13	instruments	instrument	NOUN
ftr-422	1568	14	747	747	NUM
ftr-422	1568	15	economically	economically	ADV
ftr-422	1568	16	similar	similar	ADJ
ftr-422	1568	17	to	to	ADP
ftr-422	1568	18	the	the	DET
ftr-422	1568	19	bid	bid	NOUN
ftr-422	1568	20	-	-	PUNCT
ftr-422	1568	21	ask	ask	NOUN
ftr-422	1568	22	method	method	NOUN
ftr-422	1568	23	in	in	ADP
ftr-422	1568	24	most	most	ADJ
ftr-422	1568	25	cases	case	NOUN
ftr-422	1568	26	.	.	PUNCT
ftr-422	1569	1	under	under	ADP
ftr-422	1569	2	such	such	ADJ
ftr-422	1569	3	a376	a376	PROPN
ftr-422	1569	4	method	method	NOUN
ftr-422	1569	5	,	,	PUNCT
ftr-422	1569	6	the	the	DET
ftr-422	1569	7	bank	bank	NOUN
ftr-422	1569	8	calculated	calculate	VERB
ftr-422	1569	9	each	each	DET
ftr-422	1569	10	swap	swap	NOUN
ftr-422	1569	11	’s	’s	PART
ftr-422	1569	12	mid	mid	ADJ
ftr-422	1569	13	-	-	ADJ
ftr-422	1569	14	market	market	ADJ
ftr-422	1569	15	rate	rate	NOUN
ftr-422	1569	16	,	,	PUNCT
ftr-422	1569	17	and	and	CCONJ
ftr-422	1569	18	then	then	ADV
ftr-422	1569	19	calculated377	calculated377	PROPN
ftr-422	1569	20	credit	credit	NOUN
ftr-422	1569	21	and	and	CCONJ
ftr-422	1569	22	administrative	administrative	ADJ
ftr-422	1569	23	cost	cost	NOUN
ftr-422	1569	24	adjustments	adjustment	NOUN
ftr-422	1569	25	for	for	ADP
ftr-422	1569	26	the	the	DET
ftr-422	1569	27	swaps	swap	NOUN
ftr-422	1569	28	and	and	CCONJ
ftr-422	1569	29	added	add	VERB
ftr-422	1569	30	or378	or378	PROPN
ftr-422	1569	31	379	379	NUM
ftr-422	1569	32	subtracted	subtract	VERB
ftr-422	1569	33	those	those	DET
ftr-422	1569	34	amounts	amount	NOUN
ftr-422	1569	35	to	to	PART
ftr-422	1569	36	arrive	arrive	VERB
ftr-422	1569	37	at	at	ADP
ftr-422	1569	38	the	the	DET
ftr-422	1569	39	swaps	swap	NOUN
ftr-422	1569	40	’	'	PUNCT
ftr-422	1569	41	values.380	values.380	NOUN
ftr-422	1569	42	the	the	DET
ftr-422	1569	43	adjusted	adjust	VERB
ftr-422	1569	44	mid	mid	ADJ
ftr-422	1569	45	-	-	ADJ
ftr-422	1569	46	market	market	ADJ
ftr-422	1569	47	method	method	NOUN
ftr-422	1569	48	,	,	PUNCT
ftr-422	1569	49	a	a	DET
ftr-422	1569	50	common	common	ADJ
ftr-422	1569	51	method	method	NOUN
ftr-422	1569	52	used	use	VERB
ftr-422	1569	53	by	by	ADP
ftr-422	1569	54	dealers	dealer	NOUN
ftr-422	1569	55	to	to	PART
ftr-422	1569	56	value	value	VERB
ftr-422	1569	57	their	their	PRON
ftr-422	1569	58	portfolios	portfolio	NOUN
ftr-422	1569	59	,	,	PUNCT
ftr-422	1569	60	was	be	AUX
ftr-422	1569	61	also	also	ADV
ftr-422	1569	62	recognized	recognize	VERB
ftr-422	1569	63	as	as	ADP
ftr-422	1569	64	a	a	DET
ftr-422	1569	65	valid	valid	ADJ
ftr-422	1569	66	method	method	NOUN
ftr-422	1569	67	by	by	ADP
ftr-422	1569	68	the	the	DET
ftr-422	1569	69	g-30.381	g-30.381	PROPN
ftr-422	1569	70	376	376	NUM
ftr-422	1569	71	.	.	PUNCT
ftr-422	1570	1	i	i	PRON
ftr-422	1570	2	d.	d.	PROPN
ftr-422	1570	3	at	at	ADP
ftr-422	1570	4	244	244	NUM
ftr-422	1570	5	.	.	PUNCT
ftr-422	1571	1	the	the	DET
ftr-422	1571	2	bid	bid	NOUN
ftr-422	1571	3	-	-	PUNCT
ftr-422	1571	4	ask	ask	NOUN
ftr-422	1571	5	method	method	NOUN
ftr-422	1571	6	is	be	AUX
ftr-422	1571	7	a	a	DET
ftr-422	1571	8	market	market	NOUN
ftr-422	1571	9	-	-	PUNCT
ftr-422	1571	10	based	base	VERB
ftr-422	1571	11	method	method	NOUN
ftr-422	1571	12	,	,	PUNCT
ftr-422	1571	13	which	which	PRON
ftr-422	1571	14	generally	generally	ADV
ftr-422	1571	15	requires	require	VERB
ftr-422	1571	16	a	a	DET
ftr-422	1571	17	comparison	comparison	NOUN
ftr-422	1571	18	of	of	ADP
ftr-422	1571	19	the	the	DET
ftr-422	1571	20	subject	subject	ADJ
ftr-422	1571	21	property	property	NOUN
ftr-422	1571	22	with	with	ADP
ftr-422	1571	23	a	a	DET
ftr-422	1571	24	comparable	comparable	ADJ
ftr-422	1571	25	property	property	NOUN
ftr-422	1571	26	,	,	PUNCT
ftr-422	1571	27	sold	sell	VERB
ftr-422	1571	28	in	in	ADP
ftr-422	1571	29	an	an	DET
ftr-422	1571	30	arm’s	arm’s	NUM
ftr-422	1571	31	-	-	PUNCT
ftr-422	1571	32	length	length	NOUN
ftr-422	1571	33	transaction	transaction	NOUN
ftr-422	1571	34	under	under	ADP
ftr-422	1571	35	comparable	comparable	ADJ
ftr-422	1571	36	circumstances	circumstance	NOUN
ftr-422	1571	37	.	.	PUNCT
ftr-422	1572	1	under	under	ADP
ftr-422	1572	2	this	this	DET
ftr-422	1572	3	method	method	NOUN
ftr-422	1572	4	,	,	PUNCT
ftr-422	1572	5	each	each	DET
ftr-422	1572	6	swap	swap	NOUN
ftr-422	1572	7	generally	generally	ADV
ftr-422	1572	8	is	be	AUX
ftr-422	1572	9	valued	value	VERB
ftr-422	1572	10	by	by	ADP
ftr-422	1572	11	:	:	PUNCT
ftr-422	1572	12	(	(	PUNCT
ftr-422	1572	13	i	i	NOUN
ftr-422	1572	14	)	)	PUNCT
ftr-422	1572	15	identifying	identify	VERB
ftr-422	1572	16	a	a	DET
ftr-422	1572	17	comparable	comparable	ADJ
ftr-422	1572	18	transaction	transaction	NOUN
ftr-422	1572	19	;	;	PUNCT
ftr-422	1572	20	(	(	PUNCT
ftr-422	1572	21	ii	ii	NOUN
ftr-422	1572	22	)	)	PUNCT
ftr-422	1572	23	ascertaining	ascertain	VERB
ftr-422	1572	24	the	the	DET
ftr-422	1572	25	bid	bid	NOUN
ftr-422	1572	26	or	or	CCONJ
ftr-422	1572	27	ask	ask	VERB
ftr-422	1572	28	price	price	NOUN
ftr-422	1572	29	for	for	ADP
ftr-422	1572	30	that	that	DET
ftr-422	1572	31	comparable	comparable	ADJ
ftr-422	1572	32	swap	swap	NOUN
ftr-422	1572	33	;	;	PUNCT
ftr-422	1572	34	and	and	CCONJ
ftr-422	1572	35	(	(	PUNCT
ftr-422	1572	36	iii	iii	X
ftr-422	1572	37	)	)	PUNCT
ftr-422	1572	38	adjusting	adjust	VERB
ftr-422	1572	39	the	the	DET
ftr-422	1572	40	ascertained	ascertain	VERB
ftr-422	1572	41	price	price	NOUN
ftr-422	1572	42	to	to	PART
ftr-422	1572	43	reflect	reflect	VERB
ftr-422	1572	44	any	any	DET
ftr-422	1572	45	differences	difference	NOUN
ftr-422	1572	46	between	between	ADP
ftr-422	1572	47	the	the	DET
ftr-422	1572	48	comparable	comparable	ADJ
ftr-422	1572	49	swap	swap	NOUN
ftr-422	1572	50	and	and	CCONJ
ftr-422	1572	51	the	the	DET
ftr-422	1572	52	swap	swap	NOUN
ftr-422	1572	53	being	be	AUX
ftr-422	1572	54	valued	value	VERB
ftr-422	1572	55	.	.	PUNCT
ftr-422	1573	1	the	the	DET
ftr-422	1573	2	bid	bid	NOUN
ftr-422	1573	3	price	price	NOUN
ftr-422	1573	4	is	be	AUX
ftr-422	1573	5	the	the	DET
ftr-422	1573	6	fixed	fix	VERB
ftr-422	1573	7	interest	interest	NOUN
ftr-422	1573	8	rate	rate	NOUN
ftr-422	1573	9	that	that	PRON
ftr-422	1573	10	a	a	DET
ftr-422	1573	11	swap	swap	NOUN
ftr-422	1573	12	dealer	dealer	NOUN
ftr-422	1573	13	is	be	AUX
ftr-422	1573	14	ready	ready	ADJ
ftr-422	1573	15	to	to	PART
ftr-422	1573	16	pay	pay	VERB
ftr-422	1573	17	in	in	ADP
ftr-422	1573	18	exchange	exchange	NOUN
ftr-422	1573	19	for	for	ADP
ftr-422	1573	20	a	a	DET
ftr-422	1573	21	specified	specified	ADJ
ftr-422	1573	22	floating	float	VERB
ftr-422	1573	23	rate	rate	NOUN
ftr-422	1573	24	.	.	PUNCT
ftr-422	1574	1	the	the	DET
ftr-422	1574	2	ask	ask	NOUN
ftr-422	1574	3	price	price	NOUN
ftr-422	1574	4	is	be	AUX
ftr-422	1574	5	the	the	DET
ftr-422	1574	6	fixed	fix	VERB
ftr-422	1574	7	interest	interest	NOUN
ftr-422	1574	8	rate	rate	NOUN
ftr-422	1574	9	that	that	PRON
ftr-422	1574	10	the	the	DET
ftr-422	1574	11	dealer	dealer	NOUN
ftr-422	1574	12	demands	demand	VERB
ftr-422	1574	13	to	to	PART
ftr-422	1574	14	receive	receive	VERB
ftr-422	1574	15	in	in	ADP
ftr-422	1574	16	exchange	exchange	NOUN
ftr-422	1574	17	for	for	ADP
ftr-422	1574	18	paying	pay	VERB
ftr-422	1574	19	a	a	DET
ftr-422	1574	20	specified	specified	ADJ
ftr-422	1574	21	floating	float	VERB
ftr-422	1574	22	rate	rate	NOUN
ftr-422	1574	23	.	.	PUNCT
ftr-422	1575	1	the	the	DET
ftr-422	1575	2	ask	ask	NOUN
ftr-422	1575	3	rate	rate	NOUN
ftr-422	1575	4	is	be	AUX
ftr-422	1575	5	greater	great	ADJ
ftr-422	1575	6	than	than	ADP
ftr-422	1575	7	the	the	DET
ftr-422	1575	8	bid	bid	NOUN
ftr-422	1575	9	rate	rate	NOUN
ftr-422	1575	10	,	,	PUNCT
ftr-422	1575	11	and	and	CCONJ
ftr-422	1575	12	the	the	DET
ftr-422	1575	13	dealer	dealer	NOUN
ftr-422	1575	14	’s	’s	PART
ftr-422	1575	15	maximum	maximum	ADJ
ftr-422	1575	16	net	net	ADJ
ftr-422	1575	17	profit	profit	NOUN
ftr-422	1575	18	when	when	SCONJ
ftr-422	1575	19	taking	take	VERB
ftr-422	1575	20	the	the	DET
ftr-422	1575	21	opposite	opposite	ADJ
ftr-422	1575	22	sides	side	NOUN
ftr-422	1575	23	on	on	ADP
ftr-422	1575	24	two	two	NUM
ftr-422	1575	25	identical	identical	ADJ
ftr-422	1575	26	swaps	swap	NOUN
ftr-422	1575	27	is	be	AUX
ftr-422	1575	28	the	the	DET
ftr-422	1575	29	difference	difference	NOUN
ftr-422	1575	30	between	between	ADP
ftr-422	1575	31	the	the	DET
ftr-422	1575	32	fixed	fix	VERB
ftr-422	1575	33	rate	rate	NOUN
ftr-422	1575	34	it	it	PRON
ftr-422	1575	35	receives	receive	VERB
ftr-422	1575	36	and	and	CCONJ
ftr-422	1575	37	the	the	DET
ftr-422	1575	38	fixed	fix	VERB
ftr-422	1575	39	rate	rate	NOUN
ftr-422	1575	40	it	it	PRON
ftr-422	1575	41	pays	pay	VERB
ftr-422	1575	42	.	.	PUNCT
ftr-422	1576	1	see	see	VERB
ftr-422	1576	2	munro	munro	PROPN
ftr-422	1576	3	and	and	CCONJ
ftr-422	1576	4	keinan	keinan	PROPN
ftr-422	1576	5	,	,	PUNCT
ftr-422	1576	6	supra	supra	PROPN
ftr-422	1576	7	note	note	PROPN
ftr-422	1576	8	23	23	NUM
ftr-422	1576	9	,	,	PUNCT
ftr-422	1576	10	at	at	ADP
ftr-422	1576	11	12	12	NUM
ftr-422	1576	12	.	.	PUNCT
ftr-422	1576	13	377	377	NUM
ftr-422	1576	14	.	.	PUNCT
ftr-422	1577	1	mid	mid	NOUN
ftr-422	1577	2	-	-	NOUN
ftr-422	1577	3	market	market	NOUN
ftr-422	1577	4	is	be	AUX
ftr-422	1577	5	an	an	DET
ftr-422	1577	6	income	income	NOUN
ftr-422	1577	7	-	-	PUNCT
ftr-422	1577	8	based	base	VERB
ftr-422	1577	9	method	method	NOUN
ftr-422	1577	10	that	that	PRON
ftr-422	1577	11	values	value	VERB
ftr-422	1577	12	property	property	NOUN
ftr-422	1577	13	by	by	ADP
ftr-422	1577	14	computing	compute	VERB
ftr-422	1577	15	the	the	DET
ftr-422	1577	16	present	present	ADJ
ftr-422	1577	17	value	value	NOUN
ftr-422	1577	18	of	of	ADP
ftr-422	1577	19	the	the	DET
ftr-422	1577	20	estimated	estimate	VERB
ftr-422	1577	21	future	future	ADJ
ftr-422	1577	22	cash	cash	NOUN
ftr-422	1577	23	flow	flow	NOUN
ftr-422	1577	24	generated	generate	VERB
ftr-422	1577	25	from	from	ADP
ftr-422	1577	26	that	that	DET
ftr-422	1577	27	property	property	NOUN
ftr-422	1577	28	.	.	PUNCT
ftr-422	1578	1	the	the	DET
ftr-422	1578	2	mid	mid	ADJ
ftr-422	1578	3	-	-	ADJ
ftr-422	1578	4	market	market	NOUN
ftr-422	1578	5	rate	rate	NOUN
ftr-422	1578	6	is	be	AUX
ftr-422	1578	7	the	the	DET
ftr-422	1578	8	midpoint	midpoint	NOUN
ftr-422	1578	9	of	of	ADP
ftr-422	1578	10	the	the	DET
ftr-422	1578	11	bid	bid	NOUN
ftr-422	1578	12	and	and	CCONJ
ftr-422	1578	13	ask	ask	VERB
ftr-422	1578	14	rates	rate	NOUN
ftr-422	1578	15	for	for	ADP
ftr-422	1578	16	a	a	DET
ftr-422	1578	17	specified	specified	ADJ
ftr-422	1578	18	maturity	maturity	NOUN
ftr-422	1578	19	,	,	PUNCT
ftr-422	1578	20	which	which	PRON
ftr-422	1578	21	equals	equal	VERB
ftr-422	1578	22	the	the	DET
ftr-422	1578	23	fixed	fix	VERB
ftr-422	1578	24	rate	rate	NOUN
ftr-422	1578	25	for	for	ADP
ftr-422	1578	26	which	which	PRON
ftr-422	1578	27	the	the	DET
ftr-422	1578	28	present	present	ADJ
ftr-422	1578	29	value	value	NOUN
ftr-422	1578	30	of	of	ADP
ftr-422	1578	31	the	the	DET
ftr-422	1578	32	cash	cash	NOUN
ftr-422	1578	33	flows	flow	VERB
ftr-422	1578	34	from	from	ADP
ftr-422	1578	35	the	the	DET
ftr-422	1578	36	fixed	fix	VERB
ftr-422	1578	37	leg	leg	NOUN
ftr-422	1578	38	equals	equal	VERB
ftr-422	1578	39	the	the	DET
ftr-422	1578	40	present	present	ADJ
ftr-422	1578	41	value	value	NOUN
ftr-422	1578	42	of	of	ADP
ftr-422	1578	43	the	the	DET
ftr-422	1578	44	projected	project	VERB
ftr-422	1578	45	cash	cash	NOUN
ftr-422	1578	46	flows	flow	NOUN
ftr-422	1578	47	from	from	ADP
ftr-422	1578	48	the	the	DET
ftr-422	1578	49	floating	float	VERB
ftr-422	1578	50	leg	leg	NOUN
ftr-422	1578	51	.	.	PUNCT
ftr-422	1579	1	as	as	ADP
ftr-422	1579	2	a	a	DET
ftr-422	1579	3	practical	practical	ADJ
ftr-422	1579	4	matter	matter	NOUN
ftr-422	1579	5	,	,	PUNCT
ftr-422	1579	6	dealers	dealer	NOUN
ftr-422	1579	7	do	do	AUX
ftr-422	1579	8	not	not	PART
ftr-422	1579	9	use	use	VERB
ftr-422	1579	10	this	this	DET
ftr-422	1579	11	method	method	NOUN
ftr-422	1579	12	,	,	PUNCT
ftr-422	1579	13	because	because	SCONJ
ftr-422	1579	14	adjustments	adjustment	NOUN
ftr-422	1579	15	are	be	AUX
ftr-422	1579	16	necessary	necessary	ADJ
ftr-422	1579	17	to	to	PART
ftr-422	1579	18	reflect	reflect	VERB
ftr-422	1579	19	true	true	ADJ
ftr-422	1579	20	income	income	NOUN
ftr-422	1579	21	.	.	PUNCT
ftr-422	1580	1	see	see	VERB
ftr-422	1580	2	munro	munro	PROPN
ftr-422	1580	3	and	and	CCONJ
ftr-422	1580	4	keinan	keinan	PROPN
ftr-422	1580	5	,	,	PUNCT
ftr-422	1580	6	supra	supra	PROPN
ftr-422	1580	7	note	note	PROPN
ftr-422	1580	8	23	23	NUM
ftr-422	1580	9	,	,	PUNCT
ftr-422	1580	10	at	at	ADP
ftr-422	1580	11	13	13	NUM
ftr-422	1580	12	.	.	PUNCT
ftr-422	1580	13	378	378	NUM
ftr-422	1580	14	.	.	PUNCT
ftr-422	1581	1	a	a	DET
ftr-422	1581	2	credit	credit	NOUN
ftr-422	1581	3	adjustment	adjustment	NOUN
ftr-422	1581	4	is	be	AUX
ftr-422	1581	5	required	require	VERB
ftr-422	1581	6	to	to	ADP
ftr-422	1581	7	the	the	DET
ftr-422	1581	8	extent	extent	NOUN
ftr-422	1581	9	that	that	SCONJ
ftr-422	1581	10	it	it	PRON
ftr-422	1581	11	properly	properly	ADV
ftr-422	1581	12	reflects	reflect	VERB
ftr-422	1581	13	the	the	DET
ftr-422	1581	14	change	change	NOUN
ftr-422	1581	15	to	to	ADP
ftr-422	1581	16	the	the	DET
ftr-422	1581	17	swap	swap	NOUN
ftr-422	1581	18	’s	’s	PART
ftr-422	1581	19	mid	mid	ADJ
ftr-422	1581	20	-	-	ADJ
ftr-422	1581	21	market	market	ADJ
ftr-422	1581	22	value	value	NOUN
ftr-422	1581	23	on	on	ADP
ftr-422	1581	24	account	account	NOUN
ftr-422	1581	25	of	of	ADP
ftr-422	1581	26	the	the	DET
ftr-422	1581	27	actual	actual	ADJ
ftr-422	1581	28	parties	party	NOUN
ftr-422	1581	29	’	’	PART
ftr-422	1581	30	respective	respective	ADJ
ftr-422	1581	31	creditworthiness	creditworthiness	NOUN
ftr-422	1581	32	,	,	PUNCT
ftr-422	1581	33	taking	take	VERB
ftr-422	1581	34	into	into	ADP
ftr-422	1581	35	account	account	NOUN
ftr-422	1581	36	all	all	DET
ftr-422	1581	37	the	the	DET
ftr-422	1581	38	facts	fact	NOUN
ftr-422	1581	39	and	and	CCONJ
ftr-422	1581	40	circumstances	circumstance	NOUN
ftr-422	1581	41	that	that	PRON
ftr-422	1581	42	would	would	AUX
ftr-422	1581	43	enhance	enhance	VERB
ftr-422	1581	44	or	or	CCONJ
ftr-422	1581	45	diminish	diminish	VERB
ftr-422	1581	46	each	each	DET
ftr-422	1581	47	party	party	NOUN
ftr-422	1581	48	’s	’s	PART
ftr-422	1581	49	creditworthiness	creditworthiness	PROPN
ftr-422	1581	50	.	.	PUNCT
ftr-422	1582	1	munro	munro	PROPN
ftr-422	1582	2	and	and	CCONJ
ftr-422	1582	3	keinan	keinan	PROPN
ftr-422	1582	4	,	,	PUNCT
ftr-422	1582	5	supra	supra	PROPN
ftr-422	1582	6	note	note	PROPN
ftr-422	1582	7	23	23	NUM
ftr-422	1582	8	,	,	PUNCT
ftr-422	1582	9	at	at	ADP
ftr-422	1582	10	13	13	NUM
ftr-422	1582	11	-	-	SYM
ftr-422	1582	12	14	14	NUM
ftr-422	1582	13	.	.	PUNCT
ftr-422	1582	14	379	379	NUM
ftr-422	1582	15	.	.	PUNCT
ftr-422	1583	1	the	the	DET
ftr-422	1583	2	swaps	swap	NOUN
ftr-422	1583	3	’	'	PUNCT
ftr-422	1583	4	fair	fair	ADJ
ftr-422	1583	5	market	market	NOUN
ftr-422	1583	6	value	value	NOUN
ftr-422	1583	7	should	should	AUX
ftr-422	1583	8	include	include	VERB
ftr-422	1583	9	an	an	DET
ftr-422	1583	10	administrative	administrative	ADJ
ftr-422	1583	11	costs	cost	NOUN
ftr-422	1583	12	adjustment	adjustment	NOUN
ftr-422	1583	13	.	.	PUNCT
ftr-422	1584	1	munro	munro	PROPN
ftr-422	1584	2	and	and	CCONJ
ftr-422	1584	3	keinan	keinan	PROPN
ftr-422	1584	4	,	,	PUNCT
ftr-422	1584	5	supra	supra	PROPN
ftr-422	1584	6	note	note	PROPN
ftr-422	1584	7	23	23	NUM
ftr-422	1584	8	,	,	PUNCT
ftr-422	1584	9	at	at	ADP
ftr-422	1584	10	14	14	NUM
ftr-422	1584	11	.	.	PUNCT
ftr-422	1584	12	380	380	NUM
ftr-422	1584	13	.	.	PUNCT
ftr-422	1585	1	bank	bank	PROPN
ftr-422	1585	2	one	one	NUM
ftr-422	1585	3	,	,	PUNCT
ftr-422	1585	4	170	170	NUM
ftr-422	1585	5	tc	tc	NOUN
ftr-422	1585	6	at	at	ADP
ftr-422	1585	7	243	243	NUM
ftr-422	1585	8	.	.	PUNCT
ftr-422	1585	9	381	381	NUM
ftr-422	1585	10	.	.	PUNCT
ftr-422	1586	1	i	i	PRON
ftr-422	1586	2	d	d	PROPN
ftr-422	1586	3	at	at	ADP
ftr-422	1586	4	221	221	NUM
ftr-422	1586	5	;	;	PUNCT
ftr-422	1586	6	see	see	VERB
ftr-422	1586	7	also	also	ADV
ftr-422	1586	8	munro	munro	PROPN
ftr-422	1586	9	and	and	CCONJ
ftr-422	1586	10	keinan	keinan	PROPN
ftr-422	1586	11	,	,	PUNCT
ftr-422	1586	12	supra	supra	PROPN
ftr-422	1586	13	note	note	PROPN
ftr-422	1586	14	23	23	NUM
ftr-422	1586	15	,	,	PUNCT
ftr-422	1586	16	at	at	ADP
ftr-422	1586	17	13	13	NUM
ftr-422	1586	18	.	.	PUNCT
ftr-422	1587	1	the	the	DET
ftr-422	1587	2	g-30	g-30	NOUN
ftr-422	1587	3	is	be	AUX
ftr-422	1587	4	a	a	DET
ftr-422	1587	5	private	private	ADJ
ftr-422	1587	6	,	,	PUNCT
ftr-422	1587	7	nonprofit	nonprofit	ADJ
ftr-422	1587	8	international	international	ADJ
ftr-422	1587	9	entity	entity	NOUN
ftr-422	1587	10	composed	compose	VERB
ftr-422	1587	11	of	of	ADP
ftr-422	1587	12	very	very	ADV
ftr-422	1587	13	senior	senior	ADJ
ftr-422	1587	14	representatives	representative	NOUN
ftr-422	1587	15	of	of	ADP
ftr-422	1587	16	the	the	DET
ftr-422	1587	17	private	private	ADJ
ftr-422	1587	18	and	and	CCONJ
ftr-422	1587	19	public	public	ADJ
ftr-422	1587	20	sectors	sector	NOUN
ftr-422	1587	21	and	and	CCONJ
ftr-422	1587	22	academia	academia	NOUN
ftr-422	1587	23	.	.	PUNCT
ftr-422	1588	1	it	it	PRON
ftr-422	1588	2	was	be	AUX
ftr-422	1588	3	organized	organize	VERB
ftr-422	1588	4	to	to	PART
ftr-422	1588	5	deepen	deepen	VERB
ftr-422	1588	6	understanding	understanding	NOUN
ftr-422	1588	7	of	of	ADP
ftr-422	1588	8	international	international	ADJ
ftr-422	1588	9	economic	economic	ADJ
ftr-422	1588	10	and	and	CCONJ
ftr-422	1588	11	financial	financial	ADJ
ftr-422	1588	12	issues	issue	NOUN
ftr-422	1588	13	and	and	CCONJ
ftr-422	1588	14	to	to	PART
ftr-422	1588	15	examine	examine	VERB
ftr-422	1588	16	the	the	DET
ftr-422	1588	17	choices	choice	NOUN
ftr-422	1588	18	available	available	ADJ
ftr-422	1588	19	to	to	ADP
ftr-422	1588	20	market	market	NOUN
ftr-422	1588	21	practitioners	practitioner	NOUN
ftr-422	1588	22	and	and	CCONJ
ftr-422	1588	23	policymakers	policymaker	NOUN
ftr-422	1588	24	.	.	PUNCT
ftr-422	1589	1	in	in	ADP
ftr-422	1589	2	july	july	PROPN
ftr-422	1589	3	1993	1993	NUM
ftr-422	1589	4	,	,	PUNCT
ftr-422	1589	5	one	one	NUM
ftr-422	1589	6	of	of	ADP
ftr-422	1589	7	the	the	DET
ftr-422	1589	8	g-30	g-30	NOUN
ftr-422	1589	9	’s	’s	PART
ftr-422	1589	10	working	work	VERB
ftr-422	1589	11	groups	group	NOUN
ftr-422	1589	12	issued	issue	VERB
ftr-422	1589	13	a	a	DET
ftr-422	1589	14	report	report	NOUN
ftr-422	1589	15	titled	title	VERB
ftr-422	1589	16	“	"	PUNCT
ftr-422	1589	17	derivatives	derivative	NOUN
ftr-422	1589	18	:	:	PUNCT
ftr-422	1589	19	practices	practice	NOUN
ftr-422	1589	20	and	and	CCONJ
ftr-422	1589	21	principles	principle	NOUN
ftr-422	1589	22	,	,	PUNCT
ftr-422	1589	23	”	"	PUNCT
ftr-422	1589	24	which	which	PRON
ftr-422	1589	25	focused	focus	VERB
ftr-422	1589	26	on	on	ADP
ftr-422	1589	27	bank	bank	NOUN
ftr-422	1589	28	regulatory	regulatory	ADJ
ftr-422	1589	29	concerns	concern	NOUN
ftr-422	1589	30	and	and	CCONJ
ftr-422	1589	31	generally	generally	ADV
ftr-422	1589	32	defined	define	VERB
ftr-422	1589	33	a	a	DET
ftr-422	1589	34	set	set	NOUN
ftr-422	1589	35	of	of	ADP
ftr-422	1589	36	sound	sound	ADJ
ftr-422	1589	37	risk	risk	NOUN
ftr-422	1589	38	management	management	NOUN
ftr-422	1589	39	practices	practice	NOUN
ftr-422	1589	40	for	for	ADP
ftr-422	1589	41	dealers	dealer	NOUN
ftr-422	1589	42	and	and	CCONJ
ftr-422	1589	43	end	end	VERB
ftr-422	1589	44	users	user	NOUN
ftr-422	1589	45	.	.	PUNCT
ftr-422	1590	1	recommendation	recommendation	NOUN
ftr-422	1590	2	3	3	NUM
ftr-422	1590	3	of	of	ADP
ftr-422	1590	4	the	the	DET
ftr-422	1590	5	g-30	g-30	NOUN
ftr-422	1590	6	report	report	NOUN
ftr-422	1590	7	stated	state	VERB
ftr-422	1590	8	:	:	PUNCT
ftr-422	1590	9	derivatives	derivative	NOUN
ftr-422	1590	10	portfolios	portfolio	NOUN
ftr-422	1590	11	of	of	ADP
ftr-422	1590	12	dealers	dealer	NOUN
ftr-422	1590	13	should	should	AUX
ftr-422	1590	14	be	be	AUX
ftr-422	1590	15	valued	value	VERB
ftr-422	1590	16	based	base	VERB
ftr-422	1590	17	on	on	ADP
ftr-422	1590	18	midmarket	midmarket	NOUN
ftr-422	1590	19	levels	level	NOUN
ftr-422	1590	20	less	less	ADV
ftr-422	1590	21	specific	specific	ADJ
ftr-422	1590	22	adjustments	adjustment	NOUN
ftr-422	1590	23	,	,	PUNCT
ftr-422	1590	24	or	or	CCONJ
ftr-422	1590	25	on	on	ADP
ftr-422	1590	26	appropriate	appropriate	ADJ
ftr-422	1590	27	bid	bid	NOUN
ftr-422	1590	28	or	or	CCONJ
ftr-422	1590	29	offer	offer	NOUN
ftr-422	1590	30	levels	level	NOUN
ftr-422	1590	31	.	.	PUNCT
ftr-422	1591	1	mid	mid	ADJ
ftr-422	1591	2	-	-	ADJ
ftr-422	1591	3	market	market	ADJ
ftr-422	1591	4	valuation	valuation	NOUN
ftr-422	1591	5	adjustments	adjustment	NOUN
ftr-422	1591	6	should	should	AUX
ftr-422	1591	7	allow	allow	VERB
ftr-422	1591	8	for	for	ADP
ftr-422	1591	9	expected	expect	VERB
ftr-422	1591	10	future	future	ADJ
ftr-422	1591	11	costs	cost	NOUN
ftr-422	1591	12	such	such	ADJ
ftr-422	1591	13	as	as	ADP
ftr-422	1591	14	unearned	unearned	ADJ
ftr-422	1591	15	credit	credit	NOUN
ftr-422	1591	16	spread	spread	NOUN
ftr-422	1591	17	,	,	PUNCT
ftr-422	1591	18	close	close	ADJ
ftr-422	1591	19	-	-	PUNCT
ftr-422	1591	20	out	out	ADP
ftr-422	1591	21	costs	cost	NOUN
ftr-422	1591	22	,	,	PUNCT
ftr-422	1591	23	investing	invest	VERB
ftr-422	1591	24	and	and	CCONJ
ftr-422	1591	25	funding	funding	NOUN
ftr-422	1591	26	costs	cost	NOUN
ftr-422	1591	27	,	,	PUNCT
ftr-422	1591	28	and	and	CCONJ
ftr-422	1591	29	administrative	administrative	ADJ
ftr-422	1591	30	costs	cost	NOUN
ftr-422	1591	31	.	.	PUNCT
ftr-422	1592	1	munro	munro	PROPN
ftr-422	1592	2	and	and	CCONJ
ftr-422	1592	3	keinan	keinan	PROPN
ftr-422	1592	4	,	,	PUNCT
ftr-422	1592	5	supra	supra	PROPN
ftr-422	1592	6	note	note	PROPN
ftr-422	1592	7	23	23	NUM
ftr-422	1592	8	,	,	PUNCT
ftr-422	1592	9	at	at	ADP
ftr-422	1592	10	13	13	NUM
ftr-422	1592	11	n.	n.	NOUN
ftr-422	1592	12	24	24	NUM
ftr-422	1592	13	.	.	PUNCT
ftr-422	1593	1	748	748	NUM
ftr-422	1593	2	florida	florida	PROPN
ftr-422	1593	3	tax	tax	NOUN
ftr-422	1593	4	review	review	NOUN
ftr-422	1593	5	[	[	X
ftr-422	1593	6	vol.6:7	vol.6:7	NOUN
ftr-422	1593	7	the	the	DET
ftr-422	1593	8	tax	tax	NOUN
ftr-422	1593	9	court	court	NOUN
ftr-422	1593	10	held	hold	VERB
ftr-422	1593	11	that	that	SCONJ
ftr-422	1593	12	it	it	PRON
ftr-422	1593	13	was	be	AUX
ftr-422	1593	14	acceptable	acceptable	ADJ
ftr-422	1593	15	for	for	SCONJ
ftr-422	1593	16	the	the	DET
ftr-422	1593	17	bank	bank	NOUN
ftr-422	1593	18	to	to	PART
ftr-422	1593	19	have	have	AUX
ftr-422	1593	20	used	use	VERB
ftr-422	1593	21	its	its	PRON
ftr-422	1593	22	mark	mark	NOUN
ftr-422	1593	23	-	-	PUNCT
ftr-422	1593	24	tomarket	tomarket	NOUN
ftr-422	1593	25	method	method	NOUN
ftr-422	1593	26	for	for	ADP
ftr-422	1593	27	purposes	purpose	NOUN
ftr-422	1593	28	of	of	ADP
ftr-422	1593	29	section	section	NOUN
ftr-422	1593	30	475	475	NUM
ftr-422	1593	31	as	as	ADV
ftr-422	1593	32	long	long	ADV
ftr-422	1593	33	as	as	SCONJ
ftr-422	1593	34	the	the	DET
ftr-422	1593	35	method	method	NOUN
ftr-422	1593	36	actually	actually	ADV
ftr-422	1593	37	arrived	arrive	VERB
ftr-422	1593	38	at	at	ADP
ftr-422	1593	39	the	the	DET
ftr-422	1593	40	fair	fair	ADJ
ftr-422	1593	41	market	market	NOUN
ftr-422	1593	42	value	value	NOUN
ftr-422	1593	43	of	of	ADP
ftr-422	1593	44	its	its	PRON
ftr-422	1593	45	swaps.382	swaps.382	NOUN
ftr-422	1593	46	the	the	DET
ftr-422	1593	47	(	(	PUNCT
ftr-422	1593	48	“	"	PUNCT
ftr-422	1593	49	anprm	anprm	NOUN
ftr-422	1593	50	”	"	PUNCT
ftr-422	1593	51	)	)	PUNCT
ftr-422	1593	52	,	,	PUNCT
ftr-422	1593	53	which	which	PRON
ftr-422	1593	54	was	be	AUX
ftr-422	1593	55	issued	issue	VERB
ftr-422	1593	56	on	on	ADP
ftr-422	1593	57	the	the	DET
ftr-422	1593	58	same	same	ADJ
ftr-422	1593	59	day	day	NOUN
ftr-422	1593	60	the	the	DET
ftr-422	1593	61	tax	tax	NOUN
ftr-422	1593	62	court’s383	court’s383	PROPN
ftr-422	1593	63	decision	decision	NOUN
ftr-422	1593	64	in	in	ADP
ftr-422	1593	65	bank	bank	NOUN
ftr-422	1593	66	one	one	NUM
ftr-422	1593	67	was	be	AUX
ftr-422	1593	68	released	release	VERB
ftr-422	1593	69	,	,	PUNCT
ftr-422	1593	70	suggests	suggest	VERB
ftr-422	1593	71	a	a	DET
ftr-422	1593	72	safe	safe	ADJ
ftr-422	1593	73	harbor	harbor	NOUN
ftr-422	1593	74	that	that	PRON
ftr-422	1593	75	would	would	AUX
ftr-422	1593	76	allow	allow	VERB
ftr-422	1593	77	the	the	DET
ftr-422	1593	78	taxpayer	taxpayer	NOUN
ftr-422	1593	79	to	to	PART
ftr-422	1593	80	elect	elect	VERB
ftr-422	1593	81	to	to	PART
ftr-422	1593	82	use	use	VERB
ftr-422	1593	83	the	the	DET
ftr-422	1593	84	same	same	ADJ
ftr-422	1593	85	values	value	NOUN
ftr-422	1593	86	used	use	VERB
ftr-422	1593	87	on	on	ADP
ftr-422	1593	88	its	its	PRON
ftr-422	1593	89	financial	financial	ADJ
ftr-422	1593	90	statements	statement	NOUN
ftr-422	1593	91	for	for	ADP
ftr-422	1593	92	purposes	purpose	NOUN
ftr-422	1593	93	of	of	ADP
ftr-422	1593	94	section	section	NOUN
ftr-422	1593	95	475	475	NUM
ftr-422	1593	96	,	,	PUNCT
ftr-422	1593	97	subject	subject	ADJ
ftr-422	1593	98	to	to	ADP
ftr-422	1593	99	the	the	DET
ftr-422	1593	100	following	follow	VERB
ftr-422	1593	101	eligibility	eligibility	NOUN
ftr-422	1593	102	standards	standard	NOUN
ftr-422	1593	103	:	:	PUNCT
ftr-422	1593	104	(	(	PUNCT
ftr-422	1593	105	i	i	NOUN
ftr-422	1593	106	)	)	PUNCT
ftr-422	1593	107	any	any	DET
ftr-422	1593	108	mark	mark	NOUN
ftr-422	1593	109	-	-	PUNCT
ftr-422	1593	110	to	to	ADP
ftr-422	1593	111	-	-	PUNCT
ftr-422	1593	112	market	market	NOUN
ftr-422	1593	113	methodology	methodology	NOUN
ftr-422	1593	114	used	use	VERB
ftr-422	1593	115	on	on	ADP
ftr-422	1593	116	the	the	DET
ftr-422	1593	117	financial	financial	ADJ
ftr-422	1593	118	statement	statement	NOUN
ftr-422	1593	119	would	would	AUX
ftr-422	1593	120	have	have	VERB
ftr-422	1593	121	to	to	PART
ftr-422	1593	122	be	be	AUX
ftr-422	1593	123	sufficiently	sufficiently	ADV
ftr-422	1593	124	consistent	consistent	ADJ
ftr-422	1593	125	with	with	ADP
ftr-422	1593	126	the	the	DET
ftr-422	1593	127	mark	mark	NOUN
ftr-422	1593	128	-	-	PUNCT
ftr-422	1593	129	to	to	ADP
ftr-422	1593	130	-	-	PUNCT
ftr-422	1593	131	market	market	NOUN
ftr-422	1593	132	methodology	methodology	NOUN
ftr-422	1593	133	required	require	VERB
ftr-422	1593	134	under	under	ADP
ftr-422	1593	135	section	section	NOUN
ftr-422	1593	136	475	475	NUM
ftr-422	1593	137	;	;	PUNCT
ftr-422	1593	138	(	(	PUNCT
ftr-422	1593	139	ii	ii	NOUN
ftr-422	1593	140	)	)	PUNCT
ftr-422	1593	141	the	the	DET
ftr-422	1593	142	financial	financial	ADJ
ftr-422	1593	143	statement	statement	NOUN
ftr-422	1593	144	would	would	AUX
ftr-422	1593	145	have	have	VERB
ftr-422	1593	146	to	to	PART
ftr-422	1593	147	be	be	AUX
ftr-422	1593	148	one	one	NUM
ftr-422	1593	149	for	for	ADP
ftr-422	1593	150	which	which	PRON
ftr-422	1593	151	the	the	DET
ftr-422	1593	152	taxpayer	taxpayer	NOUN
ftr-422	1593	153	has	have	VERB
ftr-422	1593	154	a	a	DET
ftr-422	1593	155	strong	strong	ADJ
ftr-422	1593	156	incentive	incentive	NOUN
ftr-422	1593	157	to	to	PART
ftr-422	1593	158	report	report	VERB
ftr-422	1593	159	values	value	NOUN
ftr-422	1593	160	fairly	fairly	ADV
ftr-422	1593	161	;	;	PUNCT
ftr-422	1593	162	and	and	CCONJ
ftr-422	1593	163	(	(	PUNCT
ftr-422	1593	164	iii	iii	X
ftr-422	1593	165	)	)	PUNCT
ftr-422	1593	166	if	if	SCONJ
ftr-422	1593	167	requested,384	requested,384	VERB
ftr-422	1593	168	the	the	DET
ftr-422	1593	169	taxpayer	taxpayer	NOUN
ftr-422	1593	170	would	would	AUX
ftr-422	1593	171	have	have	VERB
ftr-422	1593	172	to	to	PART
ftr-422	1593	173	“	"	PUNCT
ftr-422	1593	174	timely	timely	ADV
ftr-422	1593	175	provide	provide	VERB
ftr-422	1593	176	”	"	PUNCT
ftr-422	1593	177	the	the	DET
ftr-422	1593	178	irs	irs	PROPN
ftr-422	1593	179	with	with	ADP
ftr-422	1593	180	the	the	DET
ftr-422	1593	181	information	information	NOUN
ftr-422	1593	182	and	and	CCONJ
ftr-422	1593	183	documents	document	NOUN
ftr-422	1593	184	necessary	necessary	ADJ
ftr-422	1593	185	to	to	PART
ftr-422	1593	186	verify	verify	VERB
ftr-422	1593	187	the	the	DET
ftr-422	1593	188	relationship	relationship	NOUN
ftr-422	1593	189	between	between	ADP
ftr-422	1593	190	the	the	DET
ftr-422	1593	191	values	value	NOUN
ftr-422	1593	192	reported	report	VERB
ftr-422	1593	193	on	on	ADP
ftr-422	1593	194	the	the	DET
ftr-422	1593	195	financial	financial	ADJ
ftr-422	1593	196	statement	statement	NOUN
ftr-422	1593	197	and	and	CCONJ
ftr-422	1593	198	the	the	DET
ftr-422	1593	199	values	value	NOUN
ftr-422	1593	200	used	use	VERB
ftr-422	1593	201	for	for	ADP
ftr-422	1593	202	purposes	purpose	NOUN
ftr-422	1593	203	of	of	ADP
ftr-422	1593	204	section	section	NOUN
ftr-422	1593	205	475.385	475.385	NUM
ftr-422	1593	206	3	3	NUM
ftr-422	1593	207	.	.	PUNCT
ftr-422	1594	1	valuation	valuation	NOUN
ftr-422	1594	2	of	of	ADP
ftr-422	1594	3	other	other	ADJ
ftr-422	1594	4	derivatives	derivative	NOUN
ftr-422	1594	5	primarily	primarily	ADV
ftr-422	1594	6	,	,	PUNCT
ftr-422	1594	7	bank	bank	NOUN
ftr-422	1594	8	one	one	NUM
ftr-422	1594	9	discussed	discuss	VERB
ftr-422	1594	10	valuation	valuation	NOUN
ftr-422	1594	11	of	of	ADP
ftr-422	1594	12	swaps	swap	NOUN
ftr-422	1594	13	;	;	PUNCT
ftr-422	1594	14	however	however	ADV
ftr-422	1594	15	,	,	PUNCT
ftr-422	1594	16	in	in	ADP
ftr-422	1594	17	footnote	footnote	NOUN
ftr-422	1594	18	68	68	NUM
ftr-422	1594	19	of	of	ADP
ftr-422	1594	20	the	the	DET
ftr-422	1594	21	decision	decision	NOUN
ftr-422	1595	1	,	,	PUNCT
ftr-422	1595	2	the	the	DET
ftr-422	1595	3	tax	tax	NOUN
ftr-422	1595	4	court	court	NOUN
ftr-422	1595	5	indicated	indicate	VERB
ftr-422	1595	6	that	that	SCONJ
ftr-422	1595	7	its	its	PRON
ftr-422	1595	8	decision	decision	NOUN
ftr-422	1595	9	may	may	AUX
ftr-422	1595	10	apply	apply	VERB
ftr-422	1595	11	more	more	ADV
ftr-422	1595	12	broadly	broadly	ADV
ftr-422	1595	13	to	to	ADP
ftr-422	1595	14	other	other	ADJ
ftr-422	1595	15	derivatives	derivative	NOUN
ftr-422	1595	16	subject	subject	ADJ
ftr-422	1595	17	to	to	ADP
ftr-422	1595	18	section	section	NOUN
ftr-422	1595	19	475	475	NUM
ftr-422	1595	20	:	:	PUNCT
ftr-422	1595	21	we	we	PRON
ftr-422	1595	22	hereinafter	hereinafter	AUX
ftr-422	1595	23	limit	limit	VERB
ftr-422	1595	24	our	our	PRON
ftr-422	1595	25	analysis	analysis	NOUN
ftr-422	1595	26	to	to	ADP
ftr-422	1595	27	the	the	DET
ftr-422	1595	28	treatment	treatment	NOUN
ftr-422	1595	29	of	of	ADP
ftr-422	1595	30	interest	interest	NOUN
ftr-422	1595	31	rate	rate	NOUN
ftr-422	1595	32	swaps	swap	NOUN
ftr-422	1595	33	.	.	PUNCT
ftr-422	1596	1	we	we	PRON
ftr-422	1596	2	believe	believe	VERB
ftr-422	1596	3	on	on	ADP
ftr-422	1596	4	the	the	DET
ftr-422	1596	5	basis	basis	NOUN
ftr-422	1596	6	of	of	ADP
ftr-422	1596	7	our	our	PRON
ftr-422	1596	8	understanding	understanding	NOUN
ftr-422	1596	9	of	of	ADP
ftr-422	1596	10	the	the	DET
ftr-422	1596	11	other	other	ADJ
ftr-422	1596	12	financial	financial	ADJ
ftr-422	1596	13	derivatives	derivative	NOUN
ftr-422	1596	14	at	at	ADP
ftr-422	1596	15	issue	issue	NOUN
ftr-422	1596	16	that	that	SCONJ
ftr-422	1596	17	the	the	DET
ftr-422	1596	18	tax	tax	NOUN
ftr-422	1596	19	treatment	treatment	NOUN
ftr-422	1596	20	of	of	ADP
ftr-422	1596	21	those	those	DET
ftr-422	1596	22	derivatives	derivative	NOUN
ftr-422	1596	23	follows	follow	VERB
ftr-422	1596	24	naturally	naturally	ADV
ftr-422	1596	25	from	from	ADP
ftr-422	1596	26	our	our	PRON
ftr-422	1596	27	decision	decision	NOUN
ftr-422	1596	28	as	as	ADP
ftr-422	1596	29	to	to	ADP
ftr-422	1596	30	382	382	NUM
ftr-422	1596	31	.	.	PUNCT
ftr-422	1597	1	120	120	NUM
ftr-422	1597	2	tc	tc	NOUN
ftr-422	1597	3	at	at	ADP
ftr-422	1597	4	291	291	NUM
ftr-422	1597	5	.	.	PUNCT
ftr-422	1597	6	383	383	NUM
ftr-422	1597	7	.	.	PUNCT
ftr-422	1597	8	reg-100420	reg-100420	NOUN
ftr-422	1597	9	-	-	PUNCT
ftr-422	1597	10	03	03	NUM
ftr-422	1597	11	,	,	PUNCT
ftr-422	1597	12	supra	supra	NOUN
ftr-422	1597	13	note	note	NOUN
ftr-422	1597	14	25	25	NUM
ftr-422	1597	15	.	.	PUNCT
ftr-422	1597	16	384	384	NUM
ftr-422	1597	17	.	.	PUNCT
ftr-422	1598	1	i	i	PRON
ftr-422	1598	2	d.	d.	PROPN
ftr-422	1598	3	pursuant	pursuant	VERB
ftr-422	1598	4	to	to	ADP
ftr-422	1598	5	the	the	DET
ftr-422	1598	6	anprm	anprm	NOUN
ftr-422	1598	7	,	,	PUNCT
ftr-422	1598	8	two	two	NUM
ftr-422	1598	9	factors	factor	NOUN
ftr-422	1598	10	are	be	AUX
ftr-422	1598	11	relevant	relevant	ADJ
ftr-422	1598	12	in	in	ADP
ftr-422	1598	13	establishing	establish	VERB
ftr-422	1598	14	that	that	SCONJ
ftr-422	1598	15	the	the	DET
ftr-422	1598	16	taxpayer	taxpayer	NOUN
ftr-422	1598	17	has	have	VERB
ftr-422	1598	18	a	a	DET
ftr-422	1598	19	strong	strong	ADJ
ftr-422	1598	20	incentive	incentive	NOUN
ftr-422	1598	21	to	to	PART
ftr-422	1598	22	report	report	VERB
ftr-422	1598	23	the	the	DET
ftr-422	1598	24	value	value	NOUN
ftr-422	1598	25	of	of	ADP
ftr-422	1598	26	securities	security	NOUN
ftr-422	1598	27	and	and	CCONJ
ftr-422	1598	28	commodities	commodity	NOUN
ftr-422	1598	29	fairly	fairly	ADV
ftr-422	1598	30	in	in	ADP
ftr-422	1598	31	its	its	PRON
ftr-422	1598	32	financial	financial	ADJ
ftr-422	1598	33	statements	statement	NOUN
ftr-422	1598	34	:	:	PUNCT
ftr-422	1598	35	(	(	PUNCT
ftr-422	1598	36	i	i	NOUN
ftr-422	1598	37	)	)	PUNCT
ftr-422	1598	38	reporting	reporting	NOUN
ftr-422	1598	39	of	of	ADP
ftr-422	1598	40	values	value	NOUN
ftr-422	1598	41	on	on	ADP
ftr-422	1598	42	a	a	DET
ftr-422	1598	43	financial	financial	ADJ
ftr-422	1598	44	statement	statement	NOUN
ftr-422	1598	45	required	require	VERB
ftr-422	1598	46	to	to	PART
ftr-422	1598	47	be	be	AUX
ftr-422	1598	48	filed	file	VERB
ftr-422	1598	49	with	with	ADP
ftr-422	1598	50	the	the	DET
ftr-422	1598	51	sec	sec	PROPN
ftr-422	1598	52	(	(	PUNCT
ftr-422	1598	53	e.g.	e.g.	ADV
ftr-422	1598	54	,	,	PUNCT
ftr-422	1598	55	a	a	DET
ftr-422	1598	56	10	10	NUM
ftr-422	1598	57	-	-	PUNCT
ftr-422	1598	58	k	k	NOUN
ftr-422	1598	59	)	)	PUNCT
ftr-422	1598	60	or	or	CCONJ
ftr-422	1598	61	with	with	ADP
ftr-422	1598	62	any	any	DET
ftr-422	1598	63	other	other	ADJ
ftr-422	1598	64	federal	federal	NOUN
ftr-422	1598	65	(	(	PUNCT
ftr-422	1598	66	or	or	CCONJ
ftr-422	1598	67	state	state	NOUN
ftr-422	1598	68	,	,	PUNCT
ftr-422	1598	69	local	local	ADJ
ftr-422	1598	70	or	or	CCONJ
ftr-422	1598	71	foreign	foreign	ADJ
ftr-422	1598	72	,	,	PUNCT
ftr-422	1598	73	in	in	ADP
ftr-422	1598	74	limited	limited	ADJ
ftr-422	1598	75	circumstances	circumstance	NOUN
ftr-422	1598	76	)	)	PUNCT
ftr-422	1598	77	government	government	NOUN
ftr-422	1598	78	agencies	agency	NOUN
ftr-422	1598	79	;	;	PUNCT
ftr-422	1598	80	and	and	CCONJ
ftr-422	1598	81	(	(	PUNCT
ftr-422	1598	82	ii	ii	NOUN
ftr-422	1598	83	)	)	PUNCT
ftr-422	1598	84	significant	significant	ADJ
ftr-422	1598	85	use	use	NOUN
ftr-422	1598	86	of	of	ADP
ftr-422	1598	87	reported	report	VERB
ftr-422	1598	88	values	value	NOUN
ftr-422	1598	89	in	in	ADP
ftr-422	1598	90	the	the	DET
ftr-422	1598	91	taxpayer	taxpayer	NOUN
ftr-422	1598	92	’s	’s	PART
ftr-422	1598	93	business	business	NOUN
ftr-422	1598	94	,	,	PUNCT
ftr-422	1598	95	including	include	VERB
ftr-422	1598	96	risk	risk	NOUN
ftr-422	1598	97	management	management	NOUN
ftr-422	1598	98	activity	activity	NOUN
ftr-422	1598	99	and	and	CCONJ
ftr-422	1598	100	employee	employee	NOUN
ftr-422	1598	101	compensation	compensation	NOUN
ftr-422	1598	102	.	.	PUNCT
ftr-422	1599	1	i	i	PRON
ftr-422	1599	2	d.	d.	PROPN
ftr-422	1599	3	385	385	NUM
ftr-422	1599	4	.	.	PUNCT
ftr-422	1600	1	i	i	PRON
ftr-422	1600	2	d.	d.	PROPN
ftr-422	1600	3	the	the	DET
ftr-422	1600	4	treasury	treasury	PROPN
ftr-422	1600	5	and	and	CCONJ
ftr-422	1600	6	the	the	DET
ftr-422	1600	7	irs	irs	PROPN
ftr-422	1600	8	requested	request	VERB
ftr-422	1600	9	comments	comment	NOUN
ftr-422	1600	10	regarding	regard	VERB
ftr-422	1600	11	the	the	DET
ftr-422	1600	12	following	following	ADJ
ftr-422	1600	13	issues	issue	NOUN
ftr-422	1600	14	:	:	PUNCT
ftr-422	1600	15	(	(	PUNCT
ftr-422	1600	16	i	i	NOUN
ftr-422	1600	17	)	)	PUNCT
ftr-422	1600	18	potential	potential	ADJ
ftr-422	1600	19	differences	difference	NOUN
ftr-422	1600	20	between	between	ADP
ftr-422	1600	21	mark	mark	NOUN
ftr-422	1600	22	-	-	PUNCT
ftr-422	1600	23	to	to	ADP
ftr-422	1600	24	-	-	PUNCT
ftr-422	1600	25	market	market	NOUN
ftr-422	1600	26	treatment	treatment	NOUN
ftr-422	1600	27	for	for	ADP
ftr-422	1600	28	financial	financial	ADJ
ftr-422	1600	29	reporting	reporting	NOUN
ftr-422	1600	30	and	and	CCONJ
ftr-422	1600	31	§	§	PROPN
ftr-422	1600	32	475	475	NUM
ftr-422	1600	33	;	;	PUNCT
ftr-422	1600	34	(	(	PUNCT
ftr-422	1600	35	ii	ii	NOUN
ftr-422	1600	36	)	)	PUNCT
ftr-422	1600	37	whether	whether	SCONJ
ftr-422	1600	38	the	the	DET
ftr-422	1600	39	“	"	PUNCT
ftr-422	1600	40	fair	fair	ADJ
ftr-422	1600	41	value	value	NOUN
ftr-422	1600	42	”	"	PUNCT
ftr-422	1600	43	standard	standard	NOUN
ftr-422	1600	44	used	use	VERB
ftr-422	1600	45	for	for	ADP
ftr-422	1600	46	accounting	accounting	NOUN
ftr-422	1600	47	purposes	purpose	NOUN
ftr-422	1600	48	may	may	AUX
ftr-422	1600	49	be	be	AUX
ftr-422	1600	50	used	use	VERB
ftr-422	1600	51	as	as	ADP
ftr-422	1600	52	a	a	DET
ftr-422	1600	53	proxy	proxy	NOUN
ftr-422	1600	54	for	for	ADP
ftr-422	1600	55	the	the	DET
ftr-422	1600	56	“	"	PUNCT
ftr-422	1600	57	fair	fair	ADJ
ftr-422	1600	58	market	market	NOUN
ftr-422	1600	59	value	value	NOUN
ftr-422	1600	60	”	"	PUNCT
ftr-422	1600	61	standard	standard	NOUN
ftr-422	1600	62	required	require	VERB
ftr-422	1600	63	under	under	ADP
ftr-422	1600	64	§	§	PROPN
ftr-422	1600	65	475	475	NUM
ftr-422	1600	66	;	;	PUNCT
ftr-422	1600	67	(	(	PUNCT
ftr-422	1600	68	iii	iii	X
ftr-422	1600	69	)	)	PUNCT
ftr-422	1600	70	whether	whether	SCONJ
ftr-422	1600	71	gaap	gaap	PROPN
ftr-422	1600	72	(	(	PUNCT
ftr-422	1600	73	and	and	CCONJ
ftr-422	1600	74	,	,	PUNCT
ftr-422	1600	75	as	as	SCONJ
ftr-422	1600	76	suggested	suggest	VERB
ftr-422	1600	77	,	,	PUNCT
ftr-422	1600	78	§	§	PROPN
ftr-422	1600	79	475	475	NUM
ftr-422	1600	80	)	)	PUNCT
ftr-422	1600	81	permits	permit	VERB
ftr-422	1600	82	valuation	valuation	NOUN
ftr-422	1600	83	of	of	ADP
ftr-422	1600	84	securities	security	NOUN
ftr-422	1600	85	at	at	ADP
ftr-422	1600	86	bid	bid	NOUN
ftr-422	1600	87	price	price	NOUN
ftr-422	1600	88	;	;	PUNCT
ftr-422	1600	89	(	(	PUNCT
ftr-422	1600	90	iv	iv	X
ftr-422	1600	91	)	)	PUNCT
ftr-422	1600	92	whether	whether	SCONJ
ftr-422	1600	93	adjustments	adjustment	NOUN
ftr-422	1600	94	for	for	ADP
ftr-422	1600	95	administrative	administrative	ADJ
ftr-422	1600	96	and	and	CCONJ
ftr-422	1600	97	credit	credit	NOUN
ftr-422	1600	98	risk	risk	NOUN
ftr-422	1600	99	costs	cost	NOUN
ftr-422	1600	100	should	should	AUX
ftr-422	1600	101	be	be	AUX
ftr-422	1600	102	allowed	allow	VERB
ftr-422	1600	103	;	;	PUNCT
ftr-422	1600	104	and	and	CCONJ
ftr-422	1600	105	(	(	PUNCT
ftr-422	1600	106	v	v	NOUN
ftr-422	1600	107	)	)	PUNCT
ftr-422	1600	108	what	what	PRON
ftr-422	1600	109	other	other	ADJ
ftr-422	1600	110	types	type	NOUN
ftr-422	1600	111	of	of	ADP
ftr-422	1600	112	adjustments	adjustment	NOUN
ftr-422	1600	113	should	should	AUX
ftr-422	1600	114	be	be	AUX
ftr-422	1600	115	permitted	permit	VERB
ftr-422	1600	116	in	in	ADP
ftr-422	1600	117	valuation	valuation	NOUN
ftr-422	1600	118	of	of	ADP
ftr-422	1600	119	securities	security	NOUN
ftr-422	1600	120	and	and	CCONJ
ftr-422	1600	121	commodities	commodity	NOUN
ftr-422	1600	122	.	.	PUNCT
ftr-422	1601	1	i	i	PRON
ftr-422	1601	2	d.	d.	PROPN
ftr-422	1601	3	2004	2004	NUM
ftr-422	1601	4	]	]	PUNCT
ftr-422	1601	5	book	book	NOUN
ftr-422	1601	6	tax	tax	NOUN
ftr-422	1601	7	conformity	conformity	NOUN
ftr-422	1601	8	for	for	ADP
ftr-422	1601	9	financial	financial	ADJ
ftr-422	1601	10	instruments	instrument	NOUN
ftr-422	1602	1	749	749	NUM
ftr-422	1602	2	fnbc	fnbc	ADV
ftr-422	1602	3	’s	’s	PART
ftr-422	1602	4	interest	interest	NOUN
ftr-422	1602	5	rate	rate	NOUN
ftr-422	1602	6	swaps	swap	NOUN
ftr-422	1602	7	.	.	PUNCT
ftr-422	1603	1	if	if	SCONJ
ftr-422	1603	2	we	we	PRON
ftr-422	1603	3	are	be	AUX
ftr-422	1603	4	mistaken	mistaken	ADJ
ftr-422	1603	5	on	on	ADP
ftr-422	1603	6	that	that	DET
ftr-422	1603	7	point	point	NOUN
ftr-422	1603	8	,	,	PUNCT
ftr-422	1603	9	then	then	ADV
ftr-422	1603	10	either	either	DET
ftr-422	1603	11	party	party	NOUN
ftr-422	1603	12	may	may	AUX
ftr-422	1603	13	bring	bring	VERB
ftr-422	1603	14	this	this	PRON
ftr-422	1603	15	to	to	ADP
ftr-422	1603	16	our	our	PRON
ftr-422	1603	17	attention.386	attention.386	NOUN
ftr-422	1603	18	in	in	ADP
ftr-422	1603	19	addition	addition	NOUN
ftr-422	1603	20	,	,	PUNCT
ftr-422	1603	21	treasury	treasury	PROPN
ftr-422	1603	22	asked	ask	VERB
ftr-422	1603	23	for	for	ADP
ftr-422	1603	24	comments	comment	NOUN
ftr-422	1603	25	regarding	regard	VERB
ftr-422	1603	26	possible	possible	ADJ
ftr-422	1603	27	application	application	NOUN
ftr-422	1603	28	of	of	ADP
ftr-422	1603	29	the	the	DET
ftr-422	1603	30	rules	rule	NOUN
ftr-422	1603	31	to	to	ADP
ftr-422	1603	32	securities	security	NOUN
ftr-422	1603	33	traders	trader	NOUN
ftr-422	1603	34	as	as	ADV
ftr-422	1603	35	well	well	ADV
ftr-422	1603	36	as	as	ADP
ftr-422	1603	37	to	to	ADP
ftr-422	1603	38	commodities	commodity	NOUN
ftr-422	1603	39	dealers	dealer	NOUN
ftr-422	1603	40	and	and	CCONJ
ftr-422	1603	41	traders.387	traders.387	NOUN
ftr-422	1603	42	in	in	ADP
ftr-422	1603	43	my	my	PRON
ftr-422	1603	44	opinion	opinion	NOUN
ftr-422	1603	45	,	,	PUNCT
ftr-422	1603	46	it	it	PRON
ftr-422	1603	47	is	be	AUX
ftr-422	1603	48	necessary	necessary	ADJ
ftr-422	1603	49	to	to	PART
ftr-422	1603	50	set	set	VERB
ftr-422	1603	51	forth	forth	ADV
ftr-422	1603	52	one	one	NUM
ftr-422	1603	53	single	single	ADJ
ftr-422	1603	54	valuation	valuation	NOUN
ftr-422	1603	55	standard	standard	NOUN
ftr-422	1603	56	for	for	ADP
ftr-422	1603	57	all	all	DET
ftr-422	1603	58	instruments	instrument	NOUN
ftr-422	1603	59	that	that	PRON
ftr-422	1603	60	are	be	AUX
ftr-422	1603	61	marked	mark	VERB
ftr-422	1603	62	-	-	PUNCT
ftr-422	1603	63	to	to	ADP
ftr-422	1603	64	-	-	PUNCT
ftr-422	1603	65	market	market	NOUN
ftr-422	1603	66	.	.	PUNCT
ftr-422	1604	1	this	this	DET
ftr-422	1604	2	single	single	ADJ
ftr-422	1604	3	definition	definition	NOUN
ftr-422	1604	4	should	should	AUX
ftr-422	1604	5	be	be	AUX
ftr-422	1604	6	consistent	consistent	ADJ
ftr-422	1604	7	with	with	ADP
ftr-422	1604	8	fas	fas	PROPN
ftr-422	1604	9	107	107	PROPN
ftr-422	1604	10	’s	’s	PART
ftr-422	1604	11	definition	definition	NOUN
ftr-422	1604	12	of	of	ADP
ftr-422	1604	13	“	"	PUNCT
ftr-422	1604	14	fair	fair	ADJ
ftr-422	1604	15	value	value	NOUN
ftr-422	1604	16	.	.	PUNCT
ftr-422	1604	17	”	"	PUNCT
ftr-422	1605	1	generally	generally	ADV
ftr-422	1605	2	,	,	PUNCT
ftr-422	1605	3	the	the	DET
ftr-422	1605	4	bid	bid	NOUN
ftr-422	1605	5	-	-	PUNCT
ftr-422	1605	6	ask388	ask388	NOUN
ftr-422	1605	7	method	method	NOUN
ftr-422	1605	8	is	be	AUX
ftr-422	1605	9	applicable	applicable	ADJ
ftr-422	1605	10	to	to	ADP
ftr-422	1605	11	both	both	DET
ftr-422	1605	12	derivatives	derivative	NOUN
ftr-422	1605	13	and	and	CCONJ
ftr-422	1605	14	non	non	NOUN
ftr-422	1605	15	-	-	NOUN
ftr-422	1605	16	derivatives	derivative	NOUN
ftr-422	1605	17	,	,	PUNCT
ftr-422	1605	18	because	because	SCONJ
ftr-422	1605	19	it	it	PRON
ftr-422	1605	20	simply	simply	ADV
ftr-422	1605	21	determines	determine	VERB
ftr-422	1605	22	the	the	DET
ftr-422	1605	23	value	value	NOUN
ftr-422	1605	24	of	of	ADP
ftr-422	1605	25	an	an	DET
ftr-422	1605	26	instrument	instrument	NOUN
ftr-422	1605	27	in	in	ADP
ftr-422	1605	28	accordance	accordance	NOUN
ftr-422	1605	29	with	with	ADP
ftr-422	1605	30	the	the	DET
ftr-422	1605	31	bid	bid	NOUN
ftr-422	1605	32	-	-	PUNCT
ftr-422	1605	33	ask	ask	NOUN
ftr-422	1605	34	prices	price	NOUN
ftr-422	1605	35	of	of	ADP
ftr-422	1605	36	a	a	DET
ftr-422	1605	37	comparable	comparable	ADJ
ftr-422	1605	38	instrument	instrument	NOUN
ftr-422	1605	39	in	in	ADP
ftr-422	1605	40	the	the	DET
ftr-422	1605	41	market	market	NOUN
ftr-422	1605	42	.	.	PUNCT
ftr-422	1606	1	this	this	DET
ftr-422	1606	2	method	method	NOUN
ftr-422	1606	3	has	have	AUX
ftr-422	1606	4	been	be	AUX
ftr-422	1606	5	viewed	view	VERB
ftr-422	1606	6	by389	by389	NOUN
ftr-422	1606	7	gaap	gaap	NOUN
ftr-422	1606	8	as	as	ADP
ftr-422	1606	9	reflecting	reflect	VERB
ftr-422	1606	10	the	the	DET
ftr-422	1606	11	“	"	PUNCT
ftr-422	1606	12	fair	fair	ADJ
ftr-422	1606	13	value	value	NOUN
ftr-422	1606	14	”	"	PUNCT
ftr-422	1606	15	of	of	ADP
ftr-422	1606	16	a	a	DET
ftr-422	1606	17	financial	financial	ADJ
ftr-422	1606	18	instrument	instrument	NOUN
ftr-422	1606	19	.	.	PUNCT
ftr-422	1607	1	alternatively,390	alternatively,390	PROPN
ftr-422	1608	1	for	for	ADP
ftr-422	1608	2	large	large	ADJ
ftr-422	1608	3	banks	bank	NOUN
ftr-422	1608	4	and	and	CCONJ
ftr-422	1608	5	financial	financial	ADJ
ftr-422	1608	6	instruments	instrument	NOUN
ftr-422	1608	7	,	,	PUNCT
ftr-422	1608	8	it	it	PRON
ftr-422	1608	9	could	could	AUX
ftr-422	1608	10	be	be	AUX
ftr-422	1608	11	more	more	ADV
ftr-422	1608	12	feasible	feasible	ADJ
ftr-422	1608	13	to	to	PART
ftr-422	1608	14	apply	apply	VERB
ftr-422	1608	15	the	the	DET
ftr-422	1608	16	adjusted	adjust	VERB
ftr-422	1608	17	mid	mid	ADJ
ftr-422	1608	18	-	-	ADJ
ftr-422	1608	19	market	market	ADJ
ftr-422	1608	20	method	method	NOUN
ftr-422	1608	21	(	(	PUNCT
ftr-422	1608	22	which	which	PRON
ftr-422	1608	23	is	be	AUX
ftr-422	1608	24	economically	economically	ADV
ftr-422	1608	25	equivalent	equivalent	ADJ
ftr-422	1608	26	to	to	ADP
ftr-422	1608	27	the	the	DET
ftr-422	1608	28	bid	bid	NOUN
ftr-422	1608	29	-	-	PUNCT
ftr-422	1608	30	ask	ask	NOUN
ftr-422	1608	31	method	method	NOUN
ftr-422	1608	32	)	)	PUNCT
ftr-422	1608	33	.	.	PUNCT
ftr-422	1609	1	4	4	X
ftr-422	1609	2	.	.	X
ftr-422	1609	3	the	the	DET
ftr-422	1609	4	bifurcation	bifurcation	NOUN
ftr-422	1609	5	approach	approach	NOUN
ftr-422	1609	6	as	as	ADP
ftr-422	1609	7	the	the	DET
ftr-422	1609	8	tax	tax	NOUN
ftr-422	1609	9	court	court	NOUN
ftr-422	1609	10	in	in	ADP
ftr-422	1609	11	bank	bank	PROPN
ftr-422	1609	12	one	one	NUM
ftr-422	1609	13	explained	explain	VERB
ftr-422	1609	14	,	,	PUNCT
ftr-422	1609	15	economically	economically	ADV
ftr-422	1609	16	,	,	PUNCT
ftr-422	1609	17	an	an	DET
ftr-422	1609	18	interest	interest	NOUN
ftr-422	1609	19	rate	rate	NOUN
ftr-422	1609	20	swap	swap	NOUN
ftr-422	1609	21	is	be	AUX
ftr-422	1609	22	analogous	analogous	ADJ
ftr-422	1609	23	to	to	ADP
ftr-422	1609	24	back	back	VERB
ftr-422	1609	25	-	-	PUNCT
ftr-422	1609	26	to	to	ADP
ftr-422	1609	27	-	-	PUNCT
ftr-422	1609	28	back	back	ADP
ftr-422	1609	29	loans	loan	NOUN
ftr-422	1609	30	.	.	PUNCT
ftr-422	1610	1	by	by	ADP
ftr-422	1610	2	entering	enter	VERB
ftr-422	1610	3	into	into	ADP
ftr-422	1610	4	the	the	DET
ftr-422	1610	5	swap	swap	NOUN
ftr-422	1610	6	,	,	PUNCT
ftr-422	1610	7	the391	the391	PROPN
ftr-422	1610	8	parties	party	NOUN
ftr-422	1610	9	exchange	exchange	VERB
ftr-422	1610	10	a	a	DET
ftr-422	1610	11	fixed	fix	VERB
ftr-422	1610	12	-	-	PUNCT
ftr-422	1610	13	rate	rate	NOUN
ftr-422	1610	14	bond	bond	NOUN
ftr-422	1610	15	for	for	ADP
ftr-422	1610	16	a	a	DET
ftr-422	1610	17	floating	float	VERB
ftr-422	1610	18	-	-	PUNCT
ftr-422	1610	19	rate	rate	NOUN
ftr-422	1610	20	bond	bond	NOUN
ftr-422	1610	21	of	of	ADP
ftr-422	1610	22	the	the	DET
ftr-422	1610	23	same	same	ADJ
ftr-422	1610	24	maturity	maturity	NOUN
ftr-422	1610	25	and	and	CCONJ
ftr-422	1610	26	face	face	NOUN
ftr-422	1610	27	value	value	NOUN
ftr-422	1610	28	.	.	PUNCT
ftr-422	1611	1	accordingly	accordingly	ADV
ftr-422	1611	2	,	,	PUNCT
ftr-422	1611	3	the	the	DET
ftr-422	1611	4	tax	tax	NOUN
ftr-422	1611	5	court	court	NOUN
ftr-422	1611	6	suggested	suggest	VERB
ftr-422	1611	7	that	that	SCONJ
ftr-422	1611	8	with	with	ADP
ftr-422	1611	9	respect	respect	NOUN
ftr-422	1611	10	to	to	ADP
ftr-422	1611	11	an392	an392	PROPN
ftr-422	1611	12	interest	interest	NOUN
ftr-422	1611	13	rate	rate	NOUN
ftr-422	1611	14	swap	swap	NOUN
ftr-422	1611	15	,	,	PUNCT
ftr-422	1611	16	rather	rather	ADV
ftr-422	1611	17	than	than	ADP
ftr-422	1611	18	identifying	identify	VERB
ftr-422	1611	19	a	a	DET
ftr-422	1611	20	comparable	comparable	ADJ
ftr-422	1611	21	transaction	transaction	NOUN
ftr-422	1611	22	,	,	PUNCT
ftr-422	1611	23	an	an	DET
ftr-422	1611	24	interest	interest	NOUN
ftr-422	1611	25	rate	rate	NOUN
ftr-422	1611	26	swap	swap	NOUN
ftr-422	1611	27	could	could	AUX
ftr-422	1611	28	be	be	AUX
ftr-422	1611	29	bifurcated	bifurcate	VERB
ftr-422	1611	30	into	into	ADP
ftr-422	1611	31	two	two	NUM
ftr-422	1611	32	debt	debt	NOUN
ftr-422	1611	33	instruments	instrument	NOUN
ftr-422	1611	34	,	,	PUNCT
ftr-422	1611	35	each	each	PRON
ftr-422	1611	36	of	of	ADP
ftr-422	1611	37	which	which	PRON
ftr-422	1611	38	could	could	AUX
ftr-422	1611	39	be	be	AUX
ftr-422	1611	40	separately	separately	ADV
ftr-422	1611	41	compared	compare	VERB
ftr-422	1611	42	to	to	ADP
ftr-422	1611	43	a	a	DET
ftr-422	1611	44	comparable	comparable	ADJ
ftr-422	1611	45	hypothetical	hypothetical	ADJ
ftr-422	1611	46	debt	debt	NOUN
ftr-422	1611	47	instrument	instrument	NOUN
ftr-422	1611	48	.	.	PUNCT
ftr-422	1612	1	under	under	ADP
ftr-422	1612	2	this393	this393	PROPN
ftr-422	1612	3	analogy	analogy	NOUN
ftr-422	1612	4	,	,	PUNCT
ftr-422	1612	5	the	the	DET
ftr-422	1612	6	fair	fair	ADJ
ftr-422	1612	7	market	market	NOUN
ftr-422	1612	8	value	value	NOUN
ftr-422	1612	9	of	of	ADP
ftr-422	1612	10	a	a	DET
ftr-422	1612	11	swap	swap	NOUN
ftr-422	1612	12	should	should	AUX
ftr-422	1612	13	be	be	AUX
ftr-422	1612	14	equal	equal	ADJ
ftr-422	1612	15	to	to	ADP
ftr-422	1612	16	the	the	DET
ftr-422	1612	17	difference	difference	NOUN
ftr-422	1612	18	between	between	ADP
ftr-422	1612	19	:	:	PUNCT
ftr-422	1612	20	(	(	PUNCT
ftr-422	1612	21	i	i	NOUN
ftr-422	1612	22	)	)	PUNCT
ftr-422	1612	23	the	the	DET
ftr-422	1612	24	price	price	NOUN
ftr-422	1612	25	at	at	ADP
ftr-422	1612	26	which	which	PRON
ftr-422	1612	27	a	a	DET
ftr-422	1612	28	willing	willing	ADJ
ftr-422	1612	29	buyer	buyer	NOUN
ftr-422	1612	30	and	and	CCONJ
ftr-422	1612	31	seller	seller	NOUN
ftr-422	1612	32	would	would	AUX
ftr-422	1612	33	agree	agree	VERB
ftr-422	1612	34	to	to	PART
ftr-422	1612	35	buy	buy	VERB
ftr-422	1612	36	/	/	SYM
ftr-422	1612	37	sell	sell	VERB
ftr-422	1612	38	the	the	DET
ftr-422	1612	39	fixed	fix	VERB
ftr-422	1612	40	leg	leg	NOUN
ftr-422	1612	41	and	and	CCONJ
ftr-422	1612	42	(	(	PUNCT
ftr-422	1612	43	ii	ii	NOUN
ftr-422	1612	44	)	)	PUNCT
ftr-422	1612	45	the	the	DET
ftr-422	1612	46	price	price	NOUN
ftr-422	1612	47	at	at	ADP
ftr-422	1612	48	which	which	PRON
ftr-422	1612	49	a	a	DET
ftr-422	1612	50	willing	willing	ADJ
ftr-422	1612	51	buyer	buyer	NOUN
ftr-422	1612	52	and	and	CCONJ
ftr-422	1612	53	seller	seller	NOUN
ftr-422	1612	54	would	would	AUX
ftr-422	1612	55	agree	agree	VERB
ftr-422	1612	56	to	to	PART
ftr-422	1612	57	buy	buy	VERB
ftr-422	1612	58	/	/	SYM
ftr-422	1612	59	sell	sell	VERB
ftr-422	1612	60	the	the	DET
ftr-422	1612	61	floating	float	VERB
ftr-422	1612	62	leg.394	leg.394	NOUN
ftr-422	1612	63	the	the	DET
ftr-422	1612	64	bifurcation	bifurcation	NOUN
ftr-422	1612	65	approach	approach	NOUN
ftr-422	1612	66	may	may	AUX
ftr-422	1612	67	be	be	AUX
ftr-422	1612	68	helpful	helpful	ADJ
ftr-422	1612	69	in	in	ADP
ftr-422	1612	70	applying	apply	VERB
ftr-422	1612	71	the	the	DET
ftr-422	1612	72	bid	bid	NOUN
ftr-422	1612	73	-	-	PUNCT
ftr-422	1612	74	ask	ask	NOUN
ftr-422	1612	75	method	method	NOUN
ftr-422	1612	76	not	not	PART
ftr-422	1612	77	only	only	ADV
ftr-422	1612	78	to	to	ADP
ftr-422	1612	79	swaps	swap	NOUN
ftr-422	1612	80	but	but	CCONJ
ftr-422	1612	81	also	also	ADV
ftr-422	1612	82	to	to	ADP
ftr-422	1612	83	other	other	ADJ
ftr-422	1612	84	types	type	NOUN
ftr-422	1612	85	of	of	ADP
ftr-422	1612	86	securities	security	NOUN
ftr-422	1612	87	.	.	PUNCT
ftr-422	1613	1	economically	economically	ADV
ftr-422	1613	2	,	,	PUNCT
ftr-422	1613	3	a	a	DET
ftr-422	1613	4	386	386	NUM
ftr-422	1613	5	.	.	PUNCT
ftr-422	1613	6	bank	bank	NOUN
ftr-422	1613	7	one	one	NUM
ftr-422	1613	8	120	120	NUM
ftr-422	1613	9	t.c	t.c	PROPN
ftr-422	1613	10	.	.	PUNCT
ftr-422	1614	1	at	at	ADP
ftr-422	1614	2	211	211	NUM
ftr-422	1614	3	n.	n.	NOUN
ftr-422	1614	4	68	68	NUM
ftr-422	1614	5	.	.	PUNCT
ftr-422	1614	6	387	387	NUM
ftr-422	1614	7	.	.	NOUN
ftr-422	1614	8	reg-100420	reg-100420	NOUN
ftr-422	1614	9	-	-	PUNCT
ftr-422	1614	10	03	03	NUM
ftr-422	1614	11	,	,	PUNCT
ftr-422	1614	12	supra	supra	NOUN
ftr-422	1614	13	note	note	NOUN
ftr-422	1614	14	25	25	NUM
ftr-422	1614	15	.	.	PUNCT
ftr-422	1614	16	388	388	NUM
ftr-422	1614	17	.	.	PUNCT
ftr-422	1615	1	see	see	VERB
ftr-422	1615	2	fas	fas	PROPN
ftr-422	1615	3	107	107	NUM
ftr-422	1615	4	,	,	PUNCT
ftr-422	1615	5	supra	supra	PROPN
ftr-422	1615	6	note	note	PROPN
ftr-422	1615	7	97	97	NUM
ftr-422	1615	8	,	,	PUNCT
ftr-422	1615	9	¶	¶	NOUN
ftr-422	1615	10	5	5	NUM
ftr-422	1615	11	.	.	NOUN
ftr-422	1615	12	389	389	NUM
ftr-422	1615	13	.	.	PUNCT
ftr-422	1616	1	i	i	PRON
ftr-422	1616	2	d.	d.	PROPN
ftr-422	1616	3	at	at	ADP
ftr-422	1616	4	919	919	NUM
ftr-422	1616	5	.	.	PUNCT
ftr-422	1617	1	390	390	NUM
ftr-422	1617	2	.	.	PUNCT
ftr-422	1618	1	i	i	PRON
ftr-422	1618	2	d.	d.	PROPN
ftr-422	1618	3	391	391	NUM
ftr-422	1618	4	.	.	PUNCT
ftr-422	1619	1	bank	bank	PROPN
ftr-422	1619	2	one	one	NUM
ftr-422	1619	3	,	,	PUNCT
ftr-422	1619	4	120	120	NUM
ftr-422	1619	5	tc	tc	NOUN
ftr-422	1619	6	at	at	ADP
ftr-422	1619	7	190	190	NUM
ftr-422	1619	8	-	-	SYM
ftr-422	1619	9	91	91	NUM
ftr-422	1619	10	.	.	PUNCT
ftr-422	1619	11	392	392	NUM
ftr-422	1619	12	.	.	PUNCT
ftr-422	1620	1	i	i	PRON
ftr-422	1620	2	d.	d.	PROPN
ftr-422	1620	3	the	the	DET
ftr-422	1620	4	fixed	fix	VERB
ftr-422	1620	5	leg	leg	NOUN
ftr-422	1620	6	may	may	AUX
ftr-422	1620	7	be	be	AUX
ftr-422	1620	8	viewed	view	VERB
ftr-422	1620	9	as	as	ADP
ftr-422	1620	10	a	a	DET
ftr-422	1620	11	bond	bond	NOUN
ftr-422	1620	12	issued	issue	VERB
ftr-422	1620	13	by	by	ADP
ftr-422	1620	14	the	the	DET
ftr-422	1620	15	fixed	fix	VERB
ftr-422	1620	16	-	-	PUNCT
ftr-422	1620	17	rate	rate	NOUN
ftr-422	1620	18	payor	payor	NOUN
ftr-422	1620	19	,	,	PUNCT
ftr-422	1620	20	the	the	DET
ftr-422	1620	21	interest	interest	NOUN
ftr-422	1620	22	rate	rate	NOUN
ftr-422	1620	23	of	of	ADP
ftr-422	1620	24	which	which	PRON
ftr-422	1620	25	equals	equal	VERB
ftr-422	1620	26	the	the	DET
ftr-422	1620	27	fixed	fix	VERB
ftr-422	1620	28	rate	rate	NOUN
ftr-422	1620	29	payable	payable	ADJ
ftr-422	1620	30	on	on	ADP
ftr-422	1620	31	the	the	DET
ftr-422	1620	32	swap	swap	NOUN
ftr-422	1620	33	.	.	PUNCT
ftr-422	1621	1	i	i	PRON
ftr-422	1621	2	d.	d.	PROPN
ftr-422	1621	3	the	the	DET
ftr-422	1621	4	floating	float	VERB
ftr-422	1621	5	leg	leg	NOUN
ftr-422	1621	6	may	may	AUX
ftr-422	1621	7	be	be	AUX
ftr-422	1621	8	viewed	view	VERB
ftr-422	1621	9	as	as	ADP
ftr-422	1621	10	a	a	DET
ftr-422	1621	11	bond	bond	NOUN
ftr-422	1621	12	issued	issue	VERB
ftr-422	1621	13	by	by	ADP
ftr-422	1621	14	the	the	DET
ftr-422	1621	15	floating	float	VERB
ftr-422	1621	16	-	-	PUNCT
ftr-422	1621	17	rate	rate	NOUN
ftr-422	1621	18	payor	payor	NOUN
ftr-422	1621	19	,	,	PUNCT
ftr-422	1621	20	the	the	DET
ftr-422	1621	21	interest	interest	NOUN
ftr-422	1621	22	rate	rate	NOUN
ftr-422	1621	23	of	of	ADP
ftr-422	1621	24	which	which	PRON
ftr-422	1621	25	is	be	AUX
ftr-422	1621	26	the	the	DET
ftr-422	1621	27	agreed	agree	VERB
ftr-422	1621	28	upon	upon	SCONJ
ftr-422	1621	29	floating	float	VERB
ftr-422	1621	30	rate	rate	NOUN
ftr-422	1621	31	on	on	ADP
ftr-422	1621	32	the	the	DET
ftr-422	1621	33	swap	swap	NOUN
ftr-422	1621	34	.	.	PUNCT
ftr-422	1622	1	i	i	PRON
ftr-422	1622	2	d.	d.	PROPN
ftr-422	1622	3	393	393	NUM
ftr-422	1622	4	.	.	PUNCT
ftr-422	1623	1	i	i	PRON
ftr-422	1623	2	d.	d.	PROPN
ftr-422	1623	3	394	394	NUM
ftr-422	1623	4	.	.	PUNCT
ftr-422	1624	1	i	i	PRON
ftr-422	1624	2	d.	d.	PROPN
ftr-422	1624	3	,	,	PUNCT
ftr-422	1624	4	at	at	ADP
ftr-422	1624	5	311	311	NUM
ftr-422	1624	6	.	.	PUNCT
ftr-422	1624	7	750	750	NUM
ftr-422	1624	8	florida	florida	PROPN
ftr-422	1624	9	tax	tax	NOUN
ftr-422	1624	10	review	review	NOUN
ftr-422	1624	11	[	[	X
ftr-422	1624	12	vol.6:7	vol.6:7	NOUN
ftr-422	1624	13	derivative	derivative	NOUN
ftr-422	1624	14	can	can	AUX
ftr-422	1624	15	be	be	AUX
ftr-422	1624	16	bifurcated	bifurcate	VERB
ftr-422	1624	17	into	into	ADP
ftr-422	1624	18	different	different	ADJ
ftr-422	1624	19	instruments	instrument	NOUN
ftr-422	1624	20	each	each	PRON
ftr-422	1624	21	of	of	ADP
ftr-422	1624	22	which	which	PRON
ftr-422	1624	23	is	be	AUX
ftr-422	1624	24	a	a	DET
ftr-422	1624	25	security	security	NOUN
ftr-422	1624	26	under	under	ADP
ftr-422	1624	27	section	section	NOUN
ftr-422	1624	28	475	475	NUM
ftr-422	1624	29	.	.	PUNCT
ftr-422	1625	1	thus	thus	ADV
ftr-422	1625	2	,	,	PUNCT
ftr-422	1625	3	if	if	SCONJ
ftr-422	1625	4	the	the	DET
ftr-422	1625	5	regulations	regulation	NOUN
ftr-422	1625	6	to	to	PART
ftr-422	1625	7	be	be	AUX
ftr-422	1625	8	issued	issue	VERB
ftr-422	1625	9	ultimately395	ultimately395	AUX
ftr-422	1625	10	reject	reject	VERB
ftr-422	1625	11	book	book	NOUN
ftr-422	1625	12	-	-	PUNCT
ftr-422	1625	13	tax	tax	NOUN
ftr-422	1625	14	conformity	conformity	NOUN
ftr-422	1625	15	(	(	PUNCT
ftr-422	1625	16	or	or	CCONJ
ftr-422	1625	17	offer	offer	VERB
ftr-422	1625	18	guidelines	guideline	NOUN
ftr-422	1625	19	for	for	ADP
ftr-422	1625	20	securities	security	NOUN
ftr-422	1625	21	outside	outside	ADP
ftr-422	1625	22	the	the	DET
ftr-422	1625	23	safe	safe	ADJ
ftr-422	1625	24	harbor	harbor	NOUN
ftr-422	1625	25	)	)	PUNCT
ftr-422	1625	26	,	,	PUNCT
ftr-422	1625	27	they	they	PRON
ftr-422	1625	28	should	should	AUX
ftr-422	1625	29	at	at	ADV
ftr-422	1625	30	least	least	ADJ
ftr-422	1625	31	set	set	VERB
ftr-422	1625	32	forth	forth	ADP
ftr-422	1625	33	a	a	DET
ftr-422	1625	34	method	method	NOUN
ftr-422	1625	35	for	for	ADP
ftr-422	1625	36	valuation	valuation	NOUN
ftr-422	1625	37	of	of	ADP
ftr-422	1625	38	the	the	DET
ftr-422	1625	39	basic	basic	ADJ
ftr-422	1625	40	building	building	NOUN
ftr-422	1625	41	blocks	block	NOUN
ftr-422	1625	42	of	of	ADP
ftr-422	1625	43	financial	financial	ADJ
ftr-422	1625	44	instruments	instrument	NOUN
ftr-422	1625	45	–	–	PUNCT
ftr-422	1625	46	debt	debt	NOUN
ftr-422	1625	47	,	,	PUNCT
ftr-422	1625	48	forwards	forward	NOUN
ftr-422	1625	49	and	and	CCONJ
ftr-422	1625	50	options	option	NOUN
ftr-422	1625	51	.	.	PUNCT
ftr-422	1626	1	these	these	DET
ftr-422	1626	2	basic	basic	ADJ
ftr-422	1626	3	valuation	valuation	NOUN
ftr-422	1626	4	standards	standard	NOUN
ftr-422	1626	5	could	could	AUX
ftr-422	1626	6	apply	apply	VERB
ftr-422	1626	7	to	to	ADP
ftr-422	1626	8	almost	almost	ADV
ftr-422	1626	9	any	any	DET
ftr-422	1626	10	type	type	NOUN
ftr-422	1626	11	of	of	ADP
ftr-422	1626	12	security	security	NOUN
ftr-422	1626	13	or	or	CCONJ
ftr-422	1626	14	derivative.396	derivative.396	NUM
ftr-422	1626	15	5	5	NUM
ftr-422	1626	16	.	.	PUNCT
ftr-422	1627	1	conclusions	conclusion	NOUN
ftr-422	1627	2	neither	neither	CCONJ
ftr-422	1627	3	the	the	DET
ftr-422	1627	4	irs	irs	PROPN
ftr-422	1627	5	nor	nor	CCONJ
ftr-422	1627	6	taxpayers	taxpayer	NOUN
ftr-422	1627	7	want	want	VERB
ftr-422	1627	8	to	to	PART
ftr-422	1627	9	determine	determine	VERB
ftr-422	1627	10	valuations	valuation	NOUN
ftr-422	1627	11	through	through	ADP
ftr-422	1627	12	expensive	expensive	ADJ
ftr-422	1627	13	litigation	litigation	NOUN
ftr-422	1627	14	.	.	PUNCT
ftr-422	1628	1	therefore	therefore	ADV
ftr-422	1628	2	,	,	PUNCT
ftr-422	1628	3	there	there	PRON
ftr-422	1628	4	is	be	VERB
ftr-422	1628	5	pressure	pressure	NOUN
ftr-422	1628	6	from	from	ADP
ftr-422	1628	7	both	both	DET
ftr-422	1628	8	sides	side	NOUN
ftr-422	1628	9	that	that	PRON
ftr-422	1628	10	treasury	treasury	PROPN
ftr-422	1628	11	set	set	VERB
ftr-422	1628	12	forth	forth	ADP
ftr-422	1628	13	,	,	PUNCT
ftr-422	1628	14	by	by	ADP
ftr-422	1628	15	regulations	regulation	NOUN
ftr-422	1628	16	,	,	PUNCT
ftr-422	1628	17	clear	clear	ADJ
ftr-422	1628	18	and	and	CCONJ
ftr-422	1628	19	unambiguous	unambiguous	ADJ
ftr-422	1628	20	valuation	valuation	NOUN
ftr-422	1628	21	standards	standard	NOUN
ftr-422	1628	22	for	for	ADP
ftr-422	1628	23	section	section	NOUN
ftr-422	1628	24	475	475	NUM
ftr-422	1628	25	purposes.397	purposes.397	NOUN
ftr-422	1628	26	as	as	ADP
ftr-422	1628	27	a	a	DET
ftr-422	1628	28	starting	starting	NOUN
ftr-422	1628	29	point	point	NOUN
ftr-422	1628	30	,	,	PUNCT
ftr-422	1628	31	the	the	DET
ftr-422	1628	32	regulations	regulation	NOUN
ftr-422	1628	33	should	should	AUX
ftr-422	1628	34	make	make	VERB
ftr-422	1628	35	it	it	PRON
ftr-422	1628	36	clear	clear	ADJ
ftr-422	1628	37	that	that	SCONJ
ftr-422	1628	38	fas	fas	PROPN
ftr-422	1628	39	107	107	PROPN
ftr-422	1628	40	’s	’s	PART
ftr-422	1628	41	“	"	PUNCT
ftr-422	1628	42	fair	fair	ADJ
ftr-422	1628	43	value	value	NOUN
ftr-422	1628	44	”	"	PUNCT
ftr-422	1628	45	is	be	AUX
ftr-422	1628	46	equivalent	equivalent	ADJ
ftr-422	1628	47	to	to	ADP
ftr-422	1628	48	the	the	DET
ftr-422	1628	49	“	"	PUNCT
ftr-422	1628	50	fair	fair	ADJ
ftr-422	1628	51	market	market	NOUN
ftr-422	1628	52	value	value	NOUN
ftr-422	1628	53	”	"	PUNCT
ftr-422	1628	54	standard	standard	NOUN
ftr-422	1628	55	used	use	VERB
ftr-422	1628	56	for	for	ADP
ftr-422	1628	57	tax	tax	NOUN
ftr-422	1628	58	purposes	purpose	NOUN
ftr-422	1628	59	.	.	PUNCT
ftr-422	1629	1	in	in	ADP
ftr-422	1629	2	providing	provide	VERB
ftr-422	1629	3	for	for	ADP
ftr-422	1629	4	book	book	NOUN
ftr-422	1629	5	-	-	PUNCT
ftr-422	1629	6	tax	tax	NOUN
ftr-422	1629	7	conformity	conformity	NOUN
ftr-422	1629	8	safe	safe	ADJ
ftr-422	1629	9	harbor	harbor	NOUN
ftr-422	1629	10	,	,	PUNCT
ftr-422	1629	11	the	the	DET
ftr-422	1629	12	irs	irs	PROPN
ftr-422	1629	13	may	may	AUX
ftr-422	1629	14	take	take	VERB
ftr-422	1629	15	one	one	NUM
ftr-422	1629	16	of	of	ADP
ftr-422	1629	17	the	the	DET
ftr-422	1629	18	following	following	NOUN
ftr-422	1629	19	approaches:398	approaches:398	ADP
ftr-422	1629	20	1	1	NUM
ftr-422	1629	21	.	.	PUNCT
ftr-422	1630	1	pure	pure	ADJ
ftr-422	1630	2	conformity	conformity	NOUN
ftr-422	1630	3	:	:	PUNCT
ftr-422	1630	4	the	the	DET
ftr-422	1630	5	regulations	regulation	NOUN
ftr-422	1630	6	can	can	AUX
ftr-422	1630	7	simply	simply	ADV
ftr-422	1630	8	state	state	VERB
ftr-422	1630	9	that	that	SCONJ
ftr-422	1630	10	the	the	DET
ftr-422	1630	11	method	method	NOUN
ftr-422	1630	12	used	use	VERB
ftr-422	1630	13	by	by	ADP
ftr-422	1630	14	the	the	DET
ftr-422	1630	15	taxpayer	taxpayer	NOUN
ftr-422	1630	16	for	for	ADP
ftr-422	1630	17	accounting	accounting	NOUN
ftr-422	1630	18	purposes	purpose	NOUN
ftr-422	1630	19	is	be	AUX
ftr-422	1630	20	appropriate	appropriate	ADJ
ftr-422	1630	21	for	for	ADP
ftr-422	1630	22	tax	tax	NOUN
ftr-422	1630	23	purposes	purpose	NOUN
ftr-422	1630	24	.	.	PUNCT
ftr-422	1631	1	this	this	DET
ftr-422	1631	2	method	method	NOUN
ftr-422	1631	3	is	be	AUX
ftr-422	1631	4	the	the	DET
ftr-422	1631	5	most	most	ADV
ftr-422	1631	6	simple	simple	ADJ
ftr-422	1631	7	for	for	ADP
ftr-422	1631	8	taxpayers	taxpayer	NOUN
ftr-422	1631	9	and	and	CCONJ
ftr-422	1631	10	the	the	DET
ftr-422	1631	11	easiest	easy	ADJ
ftr-422	1631	12	to	to	PART
ftr-422	1631	13	verify	verify	VERB
ftr-422	1631	14	by	by	ADP
ftr-422	1631	15	the	the	DET
ftr-422	1631	16	irs	irs	PROPN
ftr-422	1631	17	.	.	PUNCT
ftr-422	1632	1	2	2	NUM
ftr-422	1632	2	.	.	X
ftr-422	1632	3	mid	mid	ADJ
ftr-422	1632	4	-	-	NOUN
ftr-422	1632	5	market	market	NOUN
ftr-422	1632	6	plus	plus	CCONJ
ftr-422	1632	7	adjustments	adjustment	NOUN
ftr-422	1632	8	:	:	PUNCT
ftr-422	1632	9	the	the	DET
ftr-422	1632	10	regulations	regulation	NOUN
ftr-422	1632	11	can	can	AUX
ftr-422	1632	12	allow	allow	VERB
ftr-422	1632	13	proprietary	proprietary	ADJ
ftr-422	1632	14	adjustments	adjustment	NOUN
ftr-422	1632	15	to	to	ADP
ftr-422	1632	16	the	the	DET
ftr-422	1632	17	mid	mid	ADJ
ftr-422	1632	18	-	-	ADJ
ftr-422	1632	19	market	market	ADJ
ftr-422	1632	20	method	method	NOUN
ftr-422	1632	21	in	in	ADP
ftr-422	1632	22	accordance	accordance	NOUN
ftr-422	1632	23	with	with	ADP
ftr-422	1632	24	bank	bank	PROPN
ftr-422	1632	25	one	one	NUM
ftr-422	1632	26	,	,	PUNCT
ftr-422	1632	27	which	which	PRON
ftr-422	1632	28	,	,	PUNCT
ftr-422	1632	29	as	as	SCONJ
ftr-422	1632	30	set	set	VERB
ftr-422	1632	31	forth	forth	ADV
ftr-422	1632	32	above	above	ADV
ftr-422	1632	33	,	,	PUNCT
ftr-422	1632	34	reflects	reflect	VERB
ftr-422	1632	35	the	the	DET
ftr-422	1632	36	common	common	ADJ
ftr-422	1632	37	practice	practice	NOUN
ftr-422	1632	38	among	among	ADP
ftr-422	1632	39	derivatives	derivative	NOUN
ftr-422	1632	40	dealers	dealer	NOUN
ftr-422	1632	41	.	.	PUNCT
ftr-422	1633	1	3	3	X
ftr-422	1633	2	.	.	X
ftr-422	1633	3	pure	pure	ADJ
ftr-422	1633	4	bid	bid	NOUN
ftr-422	1633	5	-	-	PUNCT
ftr-422	1633	6	ask	ask	NOUN
ftr-422	1633	7	method	method	NOUN
ftr-422	1633	8	:	:	PUNCT
ftr-422	1633	9	this	this	DET
ftr-422	1633	10	method	method	NOUN
ftr-422	1633	11	may	may	AUX
ftr-422	1633	12	be	be	AUX
ftr-422	1633	13	nearly	nearly	ADV
ftr-422	1633	14	equivalent	equivalent	ADJ
ftr-422	1633	15	to	to	ADP
ftr-422	1633	16	mid	mid	NOUN
ftr-422	1633	17	-	-	NOUN
ftr-422	1633	18	market	market	NOUN
ftr-422	1633	19	with	with	ADP
ftr-422	1633	20	adjustments	adjustment	NOUN
ftr-422	1633	21	for	for	ADP
ftr-422	1633	22	plain	plain	ADJ
ftr-422	1633	23	vanilla	vanilla	NOUN
ftr-422	1633	24	securities	security	NOUN
ftr-422	1633	25	with	with	ADP
ftr-422	1633	26	little	little	ADJ
ftr-422	1633	27	inception	inception	ADJ
ftr-422	1633	28	gain	gain	NOUN
ftr-422	1633	29	and	and	CCONJ
ftr-422	1633	30	is	be	AUX
ftr-422	1633	31	consistent	consistent	ADJ
ftr-422	1633	32	with	with	ADP
ftr-422	1633	33	administrative	administrative	ADJ
ftr-422	1633	34	practice	practice	NOUN
ftr-422	1633	35	for	for	ADP
ftr-422	1633	36	traditional	traditional	ADJ
ftr-422	1633	37	debt	debt	NOUN
ftr-422	1633	38	and	and	CCONJ
ftr-422	1633	39	equity	equity	NOUN
ftr-422	1633	40	securities	security	NOUN
ftr-422	1633	41	.	.	PUNCT
ftr-422	1634	1	for	for	ADP
ftr-422	1634	2	taxpayers	taxpayer	NOUN
ftr-422	1634	3	that	that	PRON
ftr-422	1634	4	use	use	VERB
ftr-422	1634	5	this	this	DET
ftr-422	1634	6	method	method	NOUN
ftr-422	1634	7	for	for	ADP
ftr-422	1634	8	books	book	NOUN
ftr-422	1634	9	it	it	PRON
ftr-422	1634	10	would	would	AUX
ftr-422	1634	11	be	be	AUX
ftr-422	1634	12	less	less	ADV
ftr-422	1634	13	expensive	expensive	ADJ
ftr-422	1634	14	to	to	PART
ftr-422	1634	15	comply	comply	VERB
ftr-422	1634	16	with	with	ADP
ftr-422	1634	17	and	and	CCONJ
ftr-422	1634	18	easier	easy	ADJ
ftr-422	1634	19	for	for	SCONJ
ftr-422	1634	20	the	the	DET
ftr-422	1634	21	irs	irs	PROPN
ftr-422	1634	22	to	to	PART
ftr-422	1634	23	verify	verify	VERB
ftr-422	1634	24	given	give	VERB
ftr-422	1634	25	the	the	DET
ftr-422	1634	26	lack	lack	NOUN
ftr-422	1634	27	of	of	ADP
ftr-422	1634	28	adjustments	adjustment	NOUN
ftr-422	1634	29	;	;	PUNCT
ftr-422	1634	30	however	however	ADV
ftr-422	1634	31	,	,	PUNCT
ftr-422	1634	32	for	for	ADP
ftr-422	1634	33	large	large	ADJ
ftr-422	1634	34	-	-	PUNCT
ftr-422	1634	35	scale	scale	NOUN
ftr-422	1634	36	derivative	derivative	ADJ
ftr-422	1634	37	dealers	dealer	NOUN
ftr-422	1634	38	,	,	PUNCT
ftr-422	1634	39	the	the	DET
ftr-422	1634	40	adjusted	adjust	VERB
ftr-422	1634	41	mid	mid	ADJ
ftr-422	1634	42	-	-	ADJ
ftr-422	1634	43	market	market	ADJ
ftr-422	1634	44	method	method	NOUN
ftr-422	1634	45	may	may	AUX
ftr-422	1634	46	be	be	AUX
ftr-422	1634	47	more	more	ADV
ftr-422	1634	48	efficient	efficient	ADJ
ftr-422	1634	49	.	.	PUNCT
ftr-422	1635	1	4	4	X
ftr-422	1635	2	.	.	X
ftr-422	1635	3	alternative	alternative	ADJ
ftr-422	1635	4	tests	test	NOUN
ftr-422	1635	5	:	:	PUNCT
ftr-422	1635	6	finally	finally	ADV
ftr-422	1635	7	,	,	PUNCT
ftr-422	1635	8	the	the	DET
ftr-422	1635	9	regulations	regulation	NOUN
ftr-422	1635	10	may	may	AUX
ftr-422	1635	11	determine	determine	VERB
ftr-422	1635	12	that	that	SCONJ
ftr-422	1635	13	taxpayers	taxpayer	NOUN
ftr-422	1635	14	would	would	AUX
ftr-422	1635	15	be	be	AUX
ftr-422	1635	16	allowed	allow	VERB
ftr-422	1635	17	to	to	PART
ftr-422	1635	18	apply	apply	VERB
ftr-422	1635	19	any	any	DET
ftr-422	1635	20	method	method	NOUN
ftr-422	1635	21	that	that	PRON
ftr-422	1635	22	clearly	clearly	ADV
ftr-422	1635	23	reflects	reflect	VERB
ftr-422	1635	24	395	395	NUM
ftr-422	1635	25	.	.	PUNCT
ftr-422	1636	1	for	for	ADP
ftr-422	1636	2	example	example	NOUN
ftr-422	1636	3	,	,	PUNCT
ftr-422	1636	4	the	the	DET
ftr-422	1636	5	irs	irs	PROPN
ftr-422	1636	6	has	have	AUX
ftr-422	1636	7	argued	argue	VERB
ftr-422	1636	8	that	that	SCONJ
ftr-422	1636	9	a	a	DET
ftr-422	1636	10	swap	swap	NOUN
ftr-422	1636	11	could	could	AUX
ftr-422	1636	12	be	be	AUX
ftr-422	1636	13	viewed	view	VERB
ftr-422	1636	14	as	as	ADP
ftr-422	1636	15	a	a	DET
ftr-422	1636	16	series	series	NOUN
ftr-422	1636	17	of	of	ADP
ftr-422	1636	18	forward	forward	ADJ
ftr-422	1636	19	contracts	contract	NOUN
ftr-422	1636	20	.	.	PUNCT
ftr-422	1637	1	see	see	VERB
ftr-422	1637	2	notice	notice	NOUN
ftr-422	1637	3	of	of	ADP
ftr-422	1637	4	proposed	propose	VERB
ftr-422	1637	5	rulemaking	rulemaking	NOUN
ftr-422	1637	6	(	(	PUNCT
ftr-422	1637	7	fi-16	fi-16	NOUN
ftr-422	1637	8	-	-	PUNCT
ftr-422	1637	9	89	89	NUM
ftr-422	1637	10	)	)	PUNCT
ftr-422	1637	11	,	,	PUNCT
ftr-422	1637	12	1991	1991	NUM
ftr-422	1637	13	-	-	SYM
ftr-422	1637	14	2	2	NUM
ftr-422	1637	15	c.b	c.b	PROPN
ftr-422	1637	16	.	.	PROPN
ftr-422	1637	17	951	951	NUM
ftr-422	1637	18	,	,	PUNCT
ftr-422	1637	19	952	952	NUM
ftr-422	1637	20	;	;	PUNCT
ftr-422	1637	21	see	see	AUX
ftr-422	1637	22	also	also	ADV
ftr-422	1637	23	tam	tam	VERB
ftr-422	1637	24	9730007	9730007	NUM
ftr-422	1637	25	(	(	PUNCT
ftr-422	1637	26	april	april	PROPN
ftr-422	1637	27	10	10	NUM
ftr-422	1637	28	,	,	PUNCT
ftr-422	1637	29	1997	1997	NUM
ftr-422	1637	30	)	)	PUNCT
ftr-422	1637	31	.	.	PUNCT
ftr-422	1638	1	396	396	NUM
ftr-422	1638	2	.	.	PUNCT
ftr-422	1639	1	see	see	VERB
ftr-422	1639	2	munro	munro	PROPN
ftr-422	1639	3	and	and	CCONJ
ftr-422	1639	4	keinan	keinan	PROPN
ftr-422	1639	5	,	,	PUNCT
ftr-422	1639	6	supra	supra	PROPN
ftr-422	1639	7	note	note	NOUN
ftr-422	1639	8	23	23	NUM
ftr-422	1639	9	.	.	PUNCT
ftr-422	1640	1	397	397	NUM
ftr-422	1640	2	.	.	PUNCT
ftr-422	1641	1	i	i	PRON
ftr-422	1641	2	d.	d.	PROPN
ftr-422	1641	3	,	,	PUNCT
ftr-422	1641	4	at	at	ADP
ftr-422	1641	5	17	17	NUM
ftr-422	1641	6	.	.	PUNCT
ftr-422	1641	7	398	398	NUM
ftr-422	1641	8	.	.	PUNCT
ftr-422	1642	1	i	i	PRON
ftr-422	1642	2	d.	d.	PROPN
ftr-422	1642	3	2004	2004	NUM
ftr-422	1642	4	]	]	PUNCT
ftr-422	1642	5	book	book	NOUN
ftr-422	1642	6	tax	tax	NOUN
ftr-422	1642	7	conformity	conformity	NOUN
ftr-422	1642	8	for	for	ADP
ftr-422	1642	9	financial	financial	ADJ
ftr-422	1642	10	instruments	instrument	NOUN
ftr-422	1642	11	751	751	NUM
ftr-422	1642	12	income	income	NOUN
ftr-422	1642	13	pursuant	pursuant	ADJ
ftr-422	1642	14	to	to	ADP
ftr-422	1642	15	section	section	NOUN
ftr-422	1642	16	446	446	NUM
ftr-422	1642	17	(	(	PUNCT
ftr-422	1642	18	for	for	ADP
ftr-422	1642	19	example	example	NOUN
ftr-422	1642	20	,	,	PUNCT
ftr-422	1642	21	apply	apply	VERB
ftr-422	1642	22	the	the	DET
ftr-422	1642	23	bid	bid	NOUN
ftr-422	1642	24	-	-	PUNCT
ftr-422	1642	25	ask	ask	NOUN
ftr-422	1642	26	and	and	CCONJ
ftr-422	1642	27	adjusted	adjust	VERB
ftr-422	1642	28	mid	mid	ADJ
ftr-422	1642	29	-	-	ADJ
ftr-422	1642	30	market	market	ADJ
ftr-422	1642	31	method	method	NOUN
ftr-422	1642	32	and	and	CCONJ
ftr-422	1642	33	report	report	VERB
ftr-422	1642	34	values	value	NOUN
ftr-422	1642	35	at	at	ADP
ftr-422	1642	36	the	the	DET
ftr-422	1642	37	lower	low	ADJ
ftr-422	1642	38	of	of	ADP
ftr-422	1642	39	the	the	DET
ftr-422	1642	40	two	two	NUM
ftr-422	1642	41	amounts).399	amounts).399	PROPN
ftr-422	1642	42	vi	vi	PROPN
ftr-422	1642	43	.	.	PROPN
ftr-422	1642	44	summary	summary	NOUN
ftr-422	1642	45	of	of	ADP
ftr-422	1642	46	the	the	DET
ftr-422	1642	47	proposal	proposal	NOUN
ftr-422	1642	48	a.	a.	NOUN
ftr-422	1642	49	proposed	propose	VERB
ftr-422	1642	50	timing	timing	NOUN
ftr-422	1642	51	rules	rule	NOUN
ftr-422	1642	52	for	for	ADP
ftr-422	1642	53	non	non	NOUN
ftr-422	1642	54	-	-	NOUN
ftr-422	1642	55	derivatives	derivative	NOUN
ftr-422	1642	56	(	(	PUNCT
ftr-422	1642	57	debt	debt	NOUN
ftr-422	1642	58	instruments	instrument	NOUN
ftr-422	1642	59	)	)	PUNCT
ftr-422	1642	60	1	1	NUM
ftr-422	1642	61	.	.	PUNCT
ftr-422	1643	1	debt	debt	NOUN
ftr-422	1643	2	instruments	instrument	NOUN
ftr-422	1643	3	held	hold	VERB
ftr-422	1643	4	as	as	SCONJ
ftr-422	1643	5	assets	asset	NOUN
ftr-422	1643	6	will	will	AUX
ftr-422	1643	7	be	be	AUX
ftr-422	1643	8	marked	mark	VERB
ftr-422	1643	9	-	-	PUNCT
ftr-422	1643	10	tomarket	tomarket	NOUN
ftr-422	1643	11	,	,	PUNCT
ftr-422	1643	12	unless	unless	SCONJ
ftr-422	1643	13	they	they	PRON
ftr-422	1643	14	are	be	AUX
ftr-422	1643	15	held	hold	VERB
ftr-422	1643	16	for	for	ADP
ftr-422	1643	17	investment	investment	NOUN
ftr-422	1643	18	.	.	PUNCT
ftr-422	1644	1	2	2	X
ftr-422	1644	2	.	.	X
ftr-422	1644	3	debt	debt	NOUN
ftr-422	1644	4	instruments	instrument	NOUN
ftr-422	1644	5	issued	issue	VERB
ftr-422	1644	6	by	by	ADP
ftr-422	1644	7	a	a	DET
ftr-422	1644	8	taxpayer	taxpayer	NOUN
ftr-422	1644	9	will	will	AUX
ftr-422	1644	10	be	be	AUX
ftr-422	1644	11	subject	subject	ADJ
ftr-422	1644	12	to	to	ADP
ftr-422	1644	13	the	the	DET
ftr-422	1644	14	taxpayer	taxpayer	NOUN
ftr-422	1644	15	’s	’s	PART
ftr-422	1644	16	normal	normal	ADJ
ftr-422	1644	17	accounting	accounting	NOUN
ftr-422	1644	18	method	method	NOUN
ftr-422	1644	19	(	(	PUNCT
ftr-422	1644	20	cash	cash	NOUN
ftr-422	1644	21	or	or	CCONJ
ftr-422	1644	22	accrual	accrual	ADJ
ftr-422	1644	23	)	)	PUNCT
ftr-422	1644	24	,	,	PUNCT
ftr-422	1644	25	unless	unless	SCONJ
ftr-422	1644	26	they	they	PRON
ftr-422	1644	27	constitute	constitute	VERB
ftr-422	1644	28	“	"	PUNCT
ftr-422	1644	29	hedged	hedge	VERB
ftr-422	1644	30	items	item	NOUN
ftr-422	1644	31	.	.	PUNCT
ftr-422	1644	32	”	"	PUNCT
ftr-422	1645	1	3	3	X
ftr-422	1645	2	.	.	X
ftr-422	1645	3	cpdis	cpdi	NOUN
ftr-422	1645	4	will	will	AUX
ftr-422	1645	5	be	be	AUX
ftr-422	1645	6	bifurcated	bifurcate	VERB
ftr-422	1645	7	if	if	SCONJ
ftr-422	1645	8	the	the	DET
ftr-422	1645	9	contingency	contingency	NOUN
ftr-422	1645	10	portion	portion	NOUN
ftr-422	1645	11	constitutes	constitute	VERB
ftr-422	1645	12	an	an	DET
ftr-422	1645	13	“	"	PUNCT
ftr-422	1645	14	embedded	embed	VERB
ftr-422	1645	15	derivative	derivative	NOUN
ftr-422	1645	16	.	.	PUNCT
ftr-422	1645	17	”	"	PUNCT
ftr-422	1646	1	b.	b.	PROPN
ftr-422	1646	2	proposed	propose	VERB
ftr-422	1646	3	timing	timing	NOUN
ftr-422	1646	4	rules	rule	NOUN
ftr-422	1646	5	for	for	ADP
ftr-422	1646	6	non	non	NOUN
ftr-422	1646	7	-	-	NOUN
ftr-422	1646	8	derivatives	derivative	NOUN
ftr-422	1646	9	(	(	PUNCT
ftr-422	1646	10	equity	equity	NOUN
ftr-422	1646	11	securities	security	NOUN
ftr-422	1646	12	)	)	PUNCT
ftr-422	1646	13	1	1	NUM
ftr-422	1646	14	.	.	PUNCT
ftr-422	1646	15	marketable	marketable	ADJ
ftr-422	1646	16	equity	equity	NOUN
ftr-422	1646	17	securities	security	NOUN
ftr-422	1646	18	held	hold	VERB
ftr-422	1646	19	as	as	ADP
ftr-422	1646	20	assets	asset	NOUN
ftr-422	1646	21	(	(	PUNCT
ftr-422	1646	22	less	less	ADJ
ftr-422	1646	23	than	than	ADP
ftr-422	1646	24	20	20	NUM
ftr-422	1646	25	%	%	NOUN
ftr-422	1646	26	holding	holding	NOUN
ftr-422	1646	27	)	)	PUNCT
ftr-422	1646	28	will	will	AUX
ftr-422	1646	29	be	be	AUX
ftr-422	1646	30	marked	mark	VERB
ftr-422	1646	31	-	-	PUNCT
ftr-422	1646	32	to	to	ADP
ftr-422	1646	33	-	-	PUNCT
ftr-422	1646	34	market	market	NOUN
ftr-422	1646	35	.	.	PUNCT
ftr-422	1647	1	2	2	X
ftr-422	1647	2	.	.	X
ftr-422	1647	3	non	non	ADJ
ftr-422	1647	4	-	-	ADJ
ftr-422	1647	5	marketable	marketable	ADJ
ftr-422	1647	6	equity	equity	NOUN
ftr-422	1647	7	securities	security	NOUN
ftr-422	1647	8	held	hold	VERB
ftr-422	1647	9	as	as	SCONJ
ftr-422	1647	10	assets	asset	NOUN
ftr-422	1647	11	will	will	AUX
ftr-422	1647	12	be	be	AUX
ftr-422	1647	13	viewed	view	VERB
ftr-422	1647	14	as	as	ADP
ftr-422	1647	15	held	hold	VERB
ftr-422	1647	16	-	-	PUNCT
ftr-422	1647	17	to	to	ADP
ftr-422	1647	18	-	-	PUNCT
ftr-422	1647	19	maturity	maturity	NOUN
ftr-422	1647	20	and	and	CCONJ
ftr-422	1647	21	,	,	PUNCT
ftr-422	1647	22	therefore	therefore	ADV
ftr-422	1647	23	,	,	PUNCT
ftr-422	1647	24	will	will	AUX
ftr-422	1647	25	be	be	AUX
ftr-422	1647	26	subject	subject	ADJ
ftr-422	1647	27	to	to	ADP
ftr-422	1647	28	the	the	DET
ftr-422	1647	29	taxpayer	taxpayer	NOUN
ftr-422	1647	30	’s	’s	PART
ftr-422	1647	31	normal	normal	ADJ
ftr-422	1647	32	accounting	accounting	NOUN
ftr-422	1647	33	method	method	NOUN
ftr-422	1647	34	(	(	PUNCT
ftr-422	1647	35	cash	cash	NOUN
ftr-422	1647	36	or	or	CCONJ
ftr-422	1647	37	accrual	accrual	ADJ
ftr-422	1647	38	)	)	PUNCT
ftr-422	1647	39	.	.	PUNCT
ftr-422	1648	1	3	3	X
ftr-422	1648	2	.	.	X
ftr-422	1648	3	equity	equity	NOUN
ftr-422	1648	4	securities	security	NOUN
ftr-422	1648	5	issued	issue	VERB
ftr-422	1648	6	by	by	ADP
ftr-422	1648	7	a	a	DET
ftr-422	1648	8	taxpayer	taxpayer	NOUN
ftr-422	1648	9	will	will	AUX
ftr-422	1648	10	be	be	AUX
ftr-422	1648	11	subject	subject	ADJ
ftr-422	1648	12	to	to	ADP
ftr-422	1648	13	the	the	DET
ftr-422	1648	14	taxpayer	taxpayer	NOUN
ftr-422	1648	15	’s	’s	PART
ftr-422	1648	16	normal	normal	ADJ
ftr-422	1648	17	accounting	accounting	NOUN
ftr-422	1648	18	method	method	NOUN
ftr-422	1648	19	(	(	PUNCT
ftr-422	1648	20	cash	cash	NOUN
ftr-422	1648	21	or	or	CCONJ
ftr-422	1648	22	accrual	accrual	ADJ
ftr-422	1648	23	)	)	PUNCT
ftr-422	1648	24	,	,	PUNCT
ftr-422	1648	25	unless	unless	SCONJ
ftr-422	1648	26	they	they	PRON
ftr-422	1648	27	constitute	constitute	VERB
ftr-422	1648	28	“	"	PUNCT
ftr-422	1648	29	hedged	hedge	VERB
ftr-422	1648	30	items	item	NOUN
ftr-422	1648	31	.	.	PUNCT
ftr-422	1648	32	”	"	PUNCT
ftr-422	1649	1	c.	c.	PROPN
ftr-422	1649	2	proposed	propose	VERB
ftr-422	1649	3	timing	time	VERB
ftr-422	1649	4	rules	rule	NOUN
ftr-422	1649	5	for	for	ADP
ftr-422	1649	6	derivatives	derivative	NOUN
ftr-422	1649	7	1	1	NUM
ftr-422	1649	8	.	.	PUNCT
ftr-422	1650	1	all	all	DET
ftr-422	1650	2	derivatives	derivative	NOUN
ftr-422	1650	3	will	will	AUX
ftr-422	1650	4	be	be	AUX
ftr-422	1650	5	marked	mark	VERB
ftr-422	1650	6	-	-	PUNCT
ftr-422	1650	7	to	to	ADP
ftr-422	1650	8	-	-	PUNCT
ftr-422	1650	9	market	market	NOUN
ftr-422	1650	10	in	in	ADP
ftr-422	1650	11	accordance	accordance	NOUN
ftr-422	1650	12	with	with	ADP
ftr-422	1650	13	fas	fas	PROPN
ftr-422	1650	14	133	133	NUM
ftr-422	1650	15	.	.	PUNCT
ftr-422	1651	1	2	2	NUM
ftr-422	1651	2	.	.	NUM
ftr-422	1651	3	embedded	embed	VERB
ftr-422	1651	4	derivatives	derivative	NOUN
ftr-422	1651	5	will	will	AUX
ftr-422	1651	6	be	be	AUX
ftr-422	1651	7	separated	separate	VERB
ftr-422	1651	8	and	and	CCONJ
ftr-422	1651	9	accounted	account	VERB
ftr-422	1651	10	for	for	ADP
ftr-422	1651	11	on	on	ADP
ftr-422	1651	12	a	a	DET
ftr-422	1651	13	mark	mark	NOUN
ftr-422	1651	14	-	-	PUNCT
ftr-422	1651	15	to	to	ADP
ftr-422	1651	16	-	-	PUNCT
ftr-422	1651	17	market	market	NOUN
ftr-422	1651	18	basis	basis	NOUN
ftr-422	1651	19	.	.	PUNCT
ftr-422	1652	1	3	3	X
ftr-422	1652	2	.	.	X
ftr-422	1652	3	a	a	DET
ftr-422	1652	4	hedging	hedging	NOUN
ftr-422	1652	5	instrument	instrument	NOUN
ftr-422	1652	6	can	can	AUX
ftr-422	1652	7	only	only	ADV
ftr-422	1652	8	be	be	AUX
ftr-422	1652	9	a	a	DET
ftr-422	1652	10	derivative	derivative	NOUN
ftr-422	1652	11	.	.	PUNCT
ftr-422	1653	1	4	4	X
ftr-422	1653	2	.	.	X
ftr-422	1653	3	all	all	DET
ftr-422	1653	4	hedging	hedging	NOUN
ftr-422	1653	5	transactions	transaction	NOUN
ftr-422	1653	6	will	will	AUX
ftr-422	1653	7	be	be	AUX
ftr-422	1653	8	marked	mark	VERB
ftr-422	1653	9	-	-	PUNCT
ftr-422	1653	10	to	to	ADP
ftr-422	1653	11	-	-	PUNCT
ftr-422	1653	12	market	market	NOUN
ftr-422	1653	13	.	.	PUNCT
ftr-422	1654	1	5	5	X
ftr-422	1654	2	.	.	NUM
ftr-422	1654	3	hedged	hedge	VERB
ftr-422	1654	4	items	item	NOUN
ftr-422	1654	5	that	that	PRON
ftr-422	1654	6	are	be	AUX
ftr-422	1654	7	being	be	AUX
ftr-422	1654	8	hedged	hedge	VERB
ftr-422	1654	9	with	with	ADP
ftr-422	1654	10	a	a	DET
ftr-422	1654	11	“	"	PUNCT
ftr-422	1654	12	fair	fair	ADJ
ftr-422	1654	13	value	value	NOUN
ftr-422	1654	14	”	"	PUNCT
ftr-422	1654	15	hedge	hedge	NOUN
ftr-422	1654	16	will	will	AUX
ftr-422	1654	17	be	be	AUX
ftr-422	1654	18	marked	mark	VERB
ftr-422	1654	19	-	-	PUNCT
ftr-422	1654	20	to	to	ADP
ftr-422	1654	21	-	-	PUNCT
ftr-422	1654	22	market	market	NOUN
ftr-422	1654	23	.	.	PUNCT
ftr-422	1655	1	399	399	NUM
ftr-422	1655	2	.	.	PUNCT
ftr-422	1656	1	i	i	PRON
ftr-422	1656	2	d.	d.	PROPN
ftr-422	1656	3	752	752	NUM
ftr-422	1656	4	florida	florida	PROPN
ftr-422	1656	5	tax	tax	NOUN
ftr-422	1656	6	review	review	NOUN
ftr-422	1656	7	[	[	X
ftr-422	1656	8	vol.6:7	vol.6:7	NOUN
ftr-422	1656	9	d.	d.	PROPN
ftr-422	1656	10	proposed	propose	VERB
ftr-422	1656	11	valuation	valuation	NOUN
ftr-422	1656	12	principles	principle	NOUN
ftr-422	1656	13	1	1	NUM
ftr-422	1656	14	.	.	PUNCT
ftr-422	1657	1	valuation	valuation	NOUN
ftr-422	1657	2	for	for	ADP
ftr-422	1657	3	gaap	gaap	NOUN
ftr-422	1657	4	purposes	purpose	NOUN
ftr-422	1657	5	will	will	AUX
ftr-422	1657	6	be	be	AUX
ftr-422	1657	7	used	use	VERB
ftr-422	1657	8	for	for	ADP
ftr-422	1657	9	tax	tax	NOUN
ftr-422	1657	10	purposes	purpose	NOUN
ftr-422	1657	11	.	.	PUNCT
ftr-422	1658	1	2	2	X
ftr-422	1658	2	.	.	X
ftr-422	1658	3	valuation	valuation	NOUN
ftr-422	1658	4	of	of	ADP
ftr-422	1658	5	derivatives	derivative	NOUN
ftr-422	1658	6	and	and	CCONJ
ftr-422	1658	7	non	non	NOUN
ftr-422	1658	8	-	-	NOUN
ftr-422	1658	9	derivatives	derivative	NOUN
ftr-422	1658	10	will	will	AUX
ftr-422	1658	11	be	be	AUX
ftr-422	1658	12	based	base	VERB
ftr-422	1658	13	on	on	ADP
ftr-422	1658	14	the	the	DET
ftr-422	1658	15	“	"	PUNCT
ftr-422	1658	16	fair	fair	ADJ
ftr-422	1658	17	value	value	NOUN
ftr-422	1658	18	”	"	PUNCT
ftr-422	1658	19	concept	concept	NOUN
ftr-422	1658	20	.	.	PUNCT
ftr-422	1659	1	3	3	X
ftr-422	1659	2	.	.	X
ftr-422	1659	3	non	non	ADJ
ftr-422	1659	4	-	-	ADJ
ftr-422	1659	5	derivative	derivative	ADJ
ftr-422	1659	6	instruments	instrument	NOUN
ftr-422	1659	7	will	will	AUX
ftr-422	1659	8	be	be	AUX
ftr-422	1659	9	valued	value	VERB
ftr-422	1659	10	in	in	ADP
ftr-422	1659	11	accordance	accordance	NOUN
ftr-422	1659	12	with	with	ADP
ftr-422	1659	13	the	the	DET
ftr-422	1659	14	bid	bid	NOUN
ftr-422	1659	15	-	-	PUNCT
ftr-422	1659	16	ask	ask	NOUN
ftr-422	1659	17	method	method	NOUN
ftr-422	1659	18	.	.	PUNCT
ftr-422	1660	1	4	4	X
ftr-422	1660	2	.	.	X
ftr-422	1660	3	derivatives	derivative	NOUN
ftr-422	1660	4	will	will	AUX
ftr-422	1660	5	be	be	AUX
ftr-422	1660	6	valued	value	VERB
ftr-422	1660	7	in	in	ADP
ftr-422	1660	8	accordance	accordance	NOUN
ftr-422	1660	9	with	with	ADP
ftr-422	1660	10	either	either	CCONJ
ftr-422	1660	11	the	the	DET
ftr-422	1660	12	bidask	bidask	NOUN
ftr-422	1660	13	method	method	NOUN
ftr-422	1660	14	or	or	CCONJ
ftr-422	1660	15	the	the	DET
ftr-422	1660	16	adjusted	adjust	VERB
ftr-422	1660	17	mid	mid	ADJ
ftr-422	1660	18	-	-	ADJ
ftr-422	1660	19	market	market	ADJ
ftr-422	1660	20	method	method	NOUN
ftr-422	1660	21	.	.	PUNCT
ftr-422	1661	1	vii	vii	PROPN
ftr-422	1661	2	.	.	PROPN
ftr-422	1662	1	conclusions	conclusion	NOUN
ftr-422	1662	2	the	the	DET
ftr-422	1662	3	proposal	proposal	NOUN
ftr-422	1662	4	set	set	VERB
ftr-422	1662	5	forth	forth	ADP
ftr-422	1662	6	in	in	ADP
ftr-422	1662	7	the	the	DET
ftr-422	1662	8	article	article	NOUN
ftr-422	1662	9	is	be	AUX
ftr-422	1662	10	that	that	SCONJ
ftr-422	1662	11	gaap	gaap	NOUN
ftr-422	1662	12	would	would	AUX
ftr-422	1662	13	generally	generally	ADV
ftr-422	1662	14	form	form	VERB
ftr-422	1662	15	the	the	DET
ftr-422	1662	16	basis	basis	NOUN
ftr-422	1662	17	for	for	ADP
ftr-422	1662	18	classification	classification	NOUN
ftr-422	1662	19	,	,	PUNCT
ftr-422	1662	20	timing	timing	NOUN
ftr-422	1662	21	and	and	CCONJ
ftr-422	1662	22	,	,	PUNCT
ftr-422	1662	23	valuation	valuation	NOUN
ftr-422	1662	24	rules	rule	NOUN
ftr-422	1662	25	pertaining	pertain	VERB
ftr-422	1662	26	to	to	ADP
ftr-422	1662	27	financial	financial	ADJ
ftr-422	1662	28	instruments	instrument	NOUN
ftr-422	1662	29	.	.	PUNCT
ftr-422	1663	1	in	in	ADP
ftr-422	1663	2	particular	particular	ADJ
ftr-422	1663	3	,	,	PUNCT
ftr-422	1663	4	this	this	DET
ftr-422	1663	5	proposal	proposal	NOUN
ftr-422	1663	6	will	will	AUX
ftr-422	1663	7	incorporate	incorporate	VERB
ftr-422	1663	8	certain	certain	ADJ
ftr-422	1663	9	features	feature	NOUN
ftr-422	1663	10	of	of	ADP
ftr-422	1663	11	gaap	gaap	NOUN
ftr-422	1663	12	,	,	PUNCT
ftr-422	1663	13	including	include	VERB
ftr-422	1663	14	substance	substance	NOUN
ftr-422	1663	15	-	-	PUNCT
ftr-422	1663	16	over	over	ADP
ftr-422	1663	17	-	-	PUNCT
ftr-422	1663	18	form	form	NOUN
ftr-422	1663	19	,	,	PUNCT
ftr-422	1663	20	mark	mark	NOUN
ftr-422	1663	21	-	-	PUNCT
ftr-422	1663	22	to	to	ADP
ftr-422	1663	23	-	-	PUNCT
ftr-422	1663	24	market	market	NOUN
ftr-422	1663	25	,	,	PUNCT
ftr-422	1663	26	and	and	CCONJ
ftr-422	1663	27	valuation	valuation	NOUN
ftr-422	1663	28	methods	method	NOUN
ftr-422	1663	29	,	,	PUNCT
ftr-422	1663	30	into	into	ADP
ftr-422	1663	31	the	the	DET
ftr-422	1663	32	relevant	relevant	ADJ
ftr-422	1663	33	tax	tax	NOUN
ftr-422	1663	34	rules	rule	NOUN
ftr-422	1663	35	,	,	PUNCT
ftr-422	1663	36	thereby	thereby	ADV
ftr-422	1663	37	achieving	achieve	VERB
ftr-422	1663	38	greater	great	ADJ
ftr-422	1663	39	conformity	conformity	NOUN
ftr-422	1663	40	in	in	ADP
ftr-422	1663	41	the	the	DET
ftr-422	1663	42	tax	tax	NOUN
ftr-422	1663	43	and	and	CCONJ
ftr-422	1663	44	accounting	accounting	NOUN
ftr-422	1663	45	rules	rule	NOUN
ftr-422	1663	46	treatments	treatment	NOUN
ftr-422	1663	47	of	of	ADP
ftr-422	1663	48	financial	financial	ADJ
ftr-422	1663	49	instruments	instrument	NOUN
ftr-422	1663	50	.	.	PUNCT
ftr-422	1664	1	once	once	SCONJ
ftr-422	1664	2	these	these	DET
ftr-422	1664	3	elements	element	NOUN
ftr-422	1664	4	are	be	AUX
ftr-422	1664	5	incorporated	incorporate	VERB
ftr-422	1664	6	into	into	ADP
ftr-422	1664	7	the	the	DET
ftr-422	1664	8	tax	tax	NOUN
ftr-422	1664	9	law	law	NOUN
ftr-422	1664	10	,	,	PUNCT
ftr-422	1664	11	taxpayers	taxpayer	NOUN
ftr-422	1664	12	who	who	PRON
ftr-422	1664	13	are	be	AUX
ftr-422	1664	14	not	not	PART
ftr-422	1664	15	subject	subject	ADJ
ftr-422	1664	16	to	to	ADP
ftr-422	1664	17	gaap	gaap	NOUN
ftr-422	1664	18	(	(	PUNCT
ftr-422	1664	19	such	such	ADJ
ftr-422	1664	20	as	as	ADP
ftr-422	1664	21	individuals	individual	NOUN
ftr-422	1664	22	and	and	CCONJ
ftr-422	1664	23	small	small	ADJ
ftr-422	1664	24	businesses	business	NOUN
ftr-422	1664	25	)	)	PUNCT
ftr-422	1664	26	will	will	AUX
ftr-422	1664	27	also	also	ADV
ftr-422	1664	28	be	be	AUX
ftr-422	1664	29	able	able	ADJ
ftr-422	1664	30	to	to	PART
ftr-422	1664	31	follow	follow	VERB
ftr-422	1664	32	these	these	DET
ftr-422	1664	33	principles	principle	NOUN
ftr-422	1664	34	.	.	PUNCT
ftr-422	1665	1	from	from	ADP
ftr-422	1665	2	a	a	DET
ftr-422	1665	3	tax	tax	NOUN
ftr-422	1665	4	policy	policy	NOUN
ftr-422	1665	5	perspective	perspective	NOUN
ftr-422	1665	6	,	,	PUNCT
ftr-422	1665	7	my	my	PRON
ftr-422	1665	8	proposal	proposal	NOUN
ftr-422	1665	9	will	will	AUX
ftr-422	1665	10	enhance	enhance	VERB
ftr-422	1665	11	simplicity	simplicity	NOUN
ftr-422	1665	12	,	,	PUNCT
ftr-422	1665	13	certainty	certainty	NOUN
ftr-422	1665	14	,	,	PUNCT
ftr-422	1665	15	neutrality	neutrality	NOUN
ftr-422	1665	16	,	,	PUNCT
ftr-422	1665	17	and	and	CCONJ
ftr-422	1665	18	administrability	administrability	NOUN
ftr-422	1665	19	.	.	PUNCT
ftr-422	1666	1	on	on	ADP
ftr-422	1666	2	the	the	DET
ftr-422	1666	3	other	other	ADJ
ftr-422	1666	4	hand	hand	NOUN
ftr-422	1666	5	,	,	PUNCT
ftr-422	1666	6	the	the	DET
ftr-422	1666	7	tax	tax	NOUN
ftr-422	1666	8	system	system	NOUN
ftr-422	1666	9	may	may	AUX
ftr-422	1666	10	become	become	VERB
ftr-422	1666	11	less	less	ADV
ftr-422	1666	12	flexible	flexible	ADJ
ftr-422	1666	13	in	in	ADP
ftr-422	1666	14	responding	respond	VERB
ftr-422	1666	15	to	to	ADP
ftr-422	1666	16	new	new	ADJ
ftr-422	1666	17	financial	financial	ADJ
ftr-422	1666	18	instruments	instrument	NOUN
ftr-422	1666	19	.	.	PUNCT
ftr-422	1667	1	in	in	ADP
ftr-422	1667	2	general	general	ADJ
ftr-422	1667	3	,	,	PUNCT
ftr-422	1667	4	the	the	DET
ftr-422	1667	5	tax	tax	NOUN
ftr-422	1667	6	law	law	NOUN
ftr-422	1667	7	should	should	AUX
ftr-422	1667	8	be	be	AUX
ftr-422	1667	9	as	as	ADV
ftr-422	1667	10	simple	simple	ADJ
ftr-422	1667	11	as	as	ADP
ftr-422	1667	12	possible	possible	ADJ
ftr-422	1667	13	for	for	SCONJ
ftr-422	1667	14	taxpayers	taxpayer	NOUN
ftr-422	1667	15	to	to	PART
ftr-422	1667	16	understand	understand	VERB
ftr-422	1667	17	and	and	CCONJ
ftr-422	1667	18	to	to	PART
ftr-422	1667	19	apply	apply	VERB
ftr-422	1667	20	to	to	ADP
ftr-422	1667	21	the	the	DET
ftr-422	1667	22	applicable	applicable	ADJ
ftr-422	1667	23	circumstances	circumstance	NOUN
ftr-422	1667	24	.	.	PUNCT
ftr-422	1668	1	under	under	ADP
ftr-422	1668	2	my	my	PRON
ftr-422	1668	3	proposal	proposal	NOUN
ftr-422	1668	4	,	,	PUNCT
ftr-422	1668	5	simplicity	simplicity	NOUN
ftr-422	1668	6	will	will	AUX
ftr-422	1668	7	be	be	AUX
ftr-422	1668	8	achieved	achieve	VERB
ftr-422	1668	9	because	because	SCONJ
ftr-422	1668	10	most	most	ADJ
ftr-422	1668	11	instruments	instrument	NOUN
ftr-422	1668	12	will	will	AUX
ftr-422	1668	13	be	be	AUX
ftr-422	1668	14	subject	subject	ADJ
ftr-422	1668	15	to	to	ADP
ftr-422	1668	16	mark	mark	NOUN
ftr-422	1668	17	-	-	PUNCT
ftr-422	1668	18	tomarket	tomarket	NOUN
ftr-422	1668	19	,	,	PUNCT
ftr-422	1668	20	and	and	CCONJ
ftr-422	1668	21	as	as	SCONJ
ftr-422	1668	22	professor	professor	NOUN
ftr-422	1668	23	weisbach	weisbach	NOUN
ftr-422	1668	24	indicates	indicate	VERB
ftr-422	1668	25	,	,	PUNCT
ftr-422	1668	26	it	it	PRON
ftr-422	1668	27	will	will	AUX
ftr-422	1668	28	significantly	significantly	ADV
ftr-422	1668	29	eliminate	eliminate	VERB
ftr-422	1668	30	“	"	PUNCT
ftr-422	1668	31	complex	complex	ADJ
ftr-422	1668	32	,	,	PUNCT
ftr-422	1668	33	realization	realization	NOUN
ftr-422	1668	34	-	-	PUNCT
ftr-422	1668	35	based	base	VERB
ftr-422	1668	36	rules	rule	NOUN
ftr-422	1668	37	and	and	CCONJ
ftr-422	1668	38	the	the	DET
ftr-422	1668	39	uncertainty	uncertainty	NOUN
ftr-422	1668	40	created	create	VERB
ftr-422	1668	41	by	by	ADP
ftr-422	1668	42	realizationbased	realizationbase	VERB
ftr-422	1668	43	taxation	taxation	NOUN
ftr-422	1668	44	.	.	PUNCT
ftr-422	1668	45	”	"	PUNCT
ftr-422	1669	1	on	on	ADP
ftr-422	1669	2	the	the	DET
ftr-422	1669	3	other	other	ADJ
ftr-422	1669	4	hand	hand	NOUN
ftr-422	1669	5	,	,	PUNCT
ftr-422	1669	6	some	some	DET
ftr-422	1669	7	taxpayers	taxpayer	NOUN
ftr-422	1669	8	,	,	PUNCT
ftr-422	1669	9	especially	especially	ADV
ftr-422	1669	10	small400	small400	PROPN
ftr-422	1669	11	businesses	business	NOUN
ftr-422	1669	12	(	(	PUNCT
ftr-422	1669	13	which	which	PRON
ftr-422	1669	14	may	may	AUX
ftr-422	1669	15	not	not	PART
ftr-422	1669	16	be	be	AUX
ftr-422	1669	17	subject	subject	ADJ
ftr-422	1669	18	to	to	ADP
ftr-422	1669	19	gaap	gaap	NOUN
ftr-422	1669	20	reporting	reporting	NOUN
ftr-422	1669	21	principles	principle	NOUN
ftr-422	1669	22	)	)	PUNCT
ftr-422	1669	23	,	,	PUNCT
ftr-422	1669	24	may	may	AUX
ftr-422	1669	25	find	find	VERB
ftr-422	1669	26	mark	mark	NOUN
ftr-422	1669	27	-	-	PUNCT
ftr-422	1669	28	to	to	ADP
ftr-422	1669	29	-	-	PUNCT
ftr-422	1669	30	market	market	NOUN
ftr-422	1669	31	treatment	treatment	NOUN
ftr-422	1669	32	more	more	ADV
ftr-422	1669	33	complicated	complicated	ADJ
ftr-422	1669	34	.	.	PUNCT
ftr-422	1670	1	in	in	ADP
ftr-422	1670	2	my	my	PRON
ftr-422	1670	3	view	view	NOUN
ftr-422	1670	4	,	,	PUNCT
ftr-422	1670	5	the	the	DET
ftr-422	1670	6	majority	majority	NOUN
ftr-422	1670	7	of	of	ADP
ftr-422	1670	8	taxpayers	taxpayer	NOUN
ftr-422	1670	9	who	who	PRON
ftr-422	1670	10	will	will	AUX
ftr-422	1670	11	be	be	AUX
ftr-422	1670	12	subject	subject	ADJ
ftr-422	1670	13	to	to	ADP
ftr-422	1670	14	mark	mark	NOUN
ftr-422	1670	15	-	-	PUNCT
ftr-422	1670	16	to	to	ADP
ftr-422	1670	17	-	-	PUNCT
ftr-422	1670	18	market	market	NOUN
ftr-422	1670	19	under	under	ADP
ftr-422	1670	20	my	my	PRON
ftr-422	1670	21	proposal	proposal	NOUN
ftr-422	1670	22	(	(	PUNCT
ftr-422	1670	23	i.e.	i.e.	X
ftr-422	1670	24	,	,	PUNCT
ftr-422	1670	25	noninvestors	noninvestor	NOUN
ftr-422	1670	26	in	in	ADP
ftr-422	1670	27	non	non	ADJ
ftr-422	1670	28	-	-	ADJ
ftr-422	1670	29	derivative	derivative	ADJ
ftr-422	1670	30	instruments	instrument	NOUN
ftr-422	1670	31	and	and	CCONJ
ftr-422	1670	32	parties	party	NOUN
ftr-422	1670	33	to	to	ADP
ftr-422	1670	34	derivatives	derivative	NOUN
ftr-422	1670	35	)	)	PUNCT
ftr-422	1670	36	will	will	AUX
ftr-422	1670	37	be	be	AUX
ftr-422	1670	38	sophisticated	sophisticated	ADJ
ftr-422	1670	39	taxpayers	taxpayer	NOUN
ftr-422	1670	40	that	that	PRON
ftr-422	1670	41	are	be	AUX
ftr-422	1670	42	generally	generally	ADV
ftr-422	1670	43	subject	subject	ADJ
ftr-422	1670	44	to	to	ADP
ftr-422	1670	45	gaap	gaap	NOUN
ftr-422	1670	46	.	.	PUNCT
ftr-422	1671	1	thus	thus	ADV
ftr-422	1671	2	,	,	PUNCT
ftr-422	1671	3	the	the	DET
ftr-422	1671	4	overall	overall	ADJ
ftr-422	1671	5	result	result	NOUN
ftr-422	1671	6	will	will	AUX
ftr-422	1671	7	be	be	AUX
ftr-422	1671	8	a	a	DET
ftr-422	1671	9	simplification	simplification	NOUN
ftr-422	1671	10	of	of	ADP
ftr-422	1671	11	the	the	DET
ftr-422	1671	12	rules	rule	NOUN
ftr-422	1671	13	.	.	PUNCT
ftr-422	1672	1	certainty	certainty	NOUN
ftr-422	1672	2	will	will	AUX
ftr-422	1672	3	be	be	AUX
ftr-422	1672	4	achieved	achieve	VERB
ftr-422	1672	5	through	through	ADP
ftr-422	1672	6	a	a	DET
ftr-422	1672	7	comprehensive	comprehensive	ADJ
ftr-422	1672	8	set	set	NOUN
ftr-422	1672	9	of	of	ADP
ftr-422	1672	10	rules	rule	NOUN
ftr-422	1672	11	that	that	PRON
ftr-422	1672	12	reflects	reflect	VERB
ftr-422	1672	13	the	the	DET
ftr-422	1672	14	substance	substance	NOUN
ftr-422	1672	15	,	,	PUNCT
ftr-422	1672	16	rather	rather	ADV
ftr-422	1672	17	than	than	ADP
ftr-422	1672	18	the	the	DET
ftr-422	1672	19	form	form	NOUN
ftr-422	1672	20	,	,	PUNCT
ftr-422	1672	21	of	of	ADP
ftr-422	1672	22	an	an	DET
ftr-422	1672	23	instrument.401	instrument.401	NOUN
ftr-422	1672	24	a	a	DET
ftr-422	1672	25	neutral	neutral	ADJ
ftr-422	1672	26	tax	tax	NOUN
ftr-422	1672	27	system	system	NOUN
ftr-422	1672	28	is	be	AUX
ftr-422	1672	29	one	one	NUM
ftr-422	1672	30	that	that	PRON
ftr-422	1672	31	does	do	AUX
ftr-422	1672	32	not	not	PART
ftr-422	1672	33	distort	distort	VERB
ftr-422	1672	34	the	the	DET
ftr-422	1672	35	economic	economic	ADJ
ftr-422	1672	36	decisions	decision	NOUN
ftr-422	1672	37	of	of	ADP
ftr-422	1672	38	taxpayers	taxpayer	NOUN
ftr-422	1672	39	.	.	PUNCT
ftr-422	1673	1	in	in	ADP
ftr-422	1673	2	the	the	DET
ftr-422	1673	3	case	case	NOUN
ftr-422	1673	4	of	of	ADP
ftr-422	1673	5	financial	financial	ADJ
ftr-422	1673	6	instruments	instrument	NOUN
ftr-422	1673	7	,	,	PUNCT
ftr-422	1673	8	neutrality	neutrality	NOUN
ftr-422	1673	9	will	will	AUX
ftr-422	1673	10	be	be	AUX
ftr-422	1673	11	achieved	achieve	VERB
ftr-422	1673	12	because	because	SCONJ
ftr-422	1673	13	most	most	ADJ
ftr-422	1673	14	financial	financial	ADJ
ftr-422	1673	15	instruments	instrument	NOUN
ftr-422	1673	16	will	will	AUX
ftr-422	1673	17	be	be	AUX
ftr-422	1673	18	subject	subject	ADJ
ftr-422	1673	19	to	to	ADP
ftr-422	1673	20	mark	mark	NOUN
ftr-422	1673	21	-	-	PUNCT
ftr-422	1673	22	to	to	ADP
ftr-422	1673	23	-	-	PUNCT
ftr-422	1673	24	market	market	NOUN
ftr-422	1673	25	as	as	ADP
ftr-422	1673	26	a	a	DET
ftr-422	1673	27	result	result	NOUN
ftr-422	1673	28	,	,	PUNCT
ftr-422	1673	29	400	400	NUM
ftr-422	1673	30	.	.	PUNCT
ftr-422	1674	1	weisbach	weisbach	NOUN
ftr-422	1674	2	,	,	PUNCT
ftr-422	1674	3	supra	supra	PROPN
ftr-422	1674	4	note	note	NOUN
ftr-422	1674	5	28	28	NUM
ftr-422	1674	6	at	at	ADP
ftr-422	1674	7	122	122	NUM
ftr-422	1674	8	.	.	PUNCT
ftr-422	1675	1	401	401	NUM
ftr-422	1675	2	.	.	PUNCT
ftr-422	1676	1	see	see	VERB
ftr-422	1676	2	schenk	schenk	PROPN
ftr-422	1676	3	,	,	PUNCT
ftr-422	1676	4	supra	supra	PROPN
ftr-422	1676	5	note	note	PROPN
ftr-422	1676	6	28	28	NUM
ftr-422	1676	7	,	,	PUNCT
ftr-422	1676	8	at	at	ADP
ftr-422	1676	9	574	574	NUM
ftr-422	1676	10	,	,	PUNCT
ftr-422	1676	11	(	(	PUNCT
ftr-422	1676	12	defining	define	VERB
ftr-422	1676	13	this	this	DET
ftr-422	1676	14	element	element	NOUN
ftr-422	1676	15	as	as	ADP
ftr-422	1676	16	“	"	PUNCT
ftr-422	1676	17	universality	universality	NOUN
ftr-422	1676	18	.	.	PUNCT
ftr-422	1676	19	”	"	PUNCT
ftr-422	1676	20	)	)	PUNCT
ftr-422	1677	1	2004	2004	NUM
ftr-422	1677	2	]	]	PUNCT
ftr-422	1677	3	book	book	NOUN
ftr-422	1677	4	tax	tax	NOUN
ftr-422	1677	5	conformity	conformity	NOUN
ftr-422	1677	6	for	for	ADP
ftr-422	1677	7	financial	financial	ADJ
ftr-422	1677	8	instruments	instrument	NOUN
ftr-422	1677	9	753	753	NUM
ftr-422	1677	10	instruments	instrument	NOUN
ftr-422	1677	11	with	with	ADP
ftr-422	1677	12	the	the	DET
ftr-422	1677	13	same	same	ADJ
ftr-422	1677	14	substance	substance	NOUN
ftr-422	1677	15	will	will	AUX
ftr-422	1677	16	be	be	AUX
ftr-422	1677	17	taxed	tax	VERB
ftr-422	1677	18	consistently	consistently	ADV
ftr-422	1677	19	.	.	PUNCT
ftr-422	1678	1	in	in	ADP
ftr-422	1678	2	addition,402	addition,402	NOUN
ftr-422	1678	3	adoption	adoption	NOUN
ftr-422	1678	4	of	of	ADP
ftr-422	1678	5	a	a	DET
ftr-422	1678	6	bifurcation	bifurcation	NOUN
ftr-422	1678	7	approach	approach	NOUN
ftr-422	1678	8	would	would	AUX
ftr-422	1678	9	enhance	enhance	VERB
ftr-422	1678	10	consistency	consistency	NOUN
ftr-422	1678	11	because	because	SCONJ
ftr-422	1678	12	all	all	DET
ftr-422	1678	13	the	the	DET
ftr-422	1678	14	building	building	NOUN
ftr-422	1678	15	blocks	block	NOUN
ftr-422	1678	16	of	of	ADP
ftr-422	1678	17	derivatives	derivative	NOUN
ftr-422	1678	18	will	will	AUX
ftr-422	1678	19	be	be	AUX
ftr-422	1678	20	taxed	tax	VERB
ftr-422	1678	21	similarly	similarly	ADV
ftr-422	1678	22	.	.	PUNCT
ftr-422	1679	1	one	one	NUM
ftr-422	1679	2	major	major	ADJ
ftr-422	1679	3	goal	goal	NOUN
ftr-422	1679	4	of	of	ADP
ftr-422	1679	5	the	the	DET
ftr-422	1679	6	proposed	propose	VERB
ftr-422	1679	7	conformity	conformity	NOUN
ftr-422	1679	8	is	be	AUX
ftr-422	1679	9	to	to	PART
ftr-422	1679	10	reduce	reduce	VERB
ftr-422	1679	11	compliance	compliance	NOUN
ftr-422	1679	12	costs	cost	NOUN
ftr-422	1679	13	.	.	PUNCT
ftr-422	1680	1	following	follow	VERB
ftr-422	1680	2	a	a	DET
ftr-422	1680	3	taxpayer	taxpayer	NOUN
ftr-422	1680	4	’s	’s	PART
ftr-422	1680	5	financial	financial	ADJ
ftr-422	1680	6	accounting	accounting	NOUN
ftr-422	1680	7	treatment	treatment	NOUN
ftr-422	1680	8	for	for	ADP
ftr-422	1680	9	tax	tax	NOUN
ftr-422	1680	10	purposes	purpose	NOUN
ftr-422	1680	11	would	would	AUX
ftr-422	1680	12	greatly	greatly	ADV
ftr-422	1680	13	increase	increase	VERB
ftr-422	1680	14	compliance	compliance	NOUN
ftr-422	1680	15	.	.	PUNCT
ftr-422	1681	1	therefore	therefore	ADV
ftr-422	1681	2	,	,	PUNCT
ftr-422	1681	3	administrability	administrability	NOUN
ftr-422	1681	4	will	will	AUX
ftr-422	1681	5	be	be	AUX
ftr-422	1681	6	achieved	achieve	VERB
ftr-422	1681	7	because	because	SCONJ
ftr-422	1681	8	the	the	DET
ftr-422	1681	9	conforming	conforming	NOUN
ftr-422	1681	10	rules	rule	NOUN
ftr-422	1681	11	will	will	AUX
ftr-422	1681	12	be	be	AUX
ftr-422	1681	13	easier	easy	ADJ
ftr-422	1681	14	to	to	PART
ftr-422	1681	15	comply	comply	VERB
ftr-422	1681	16	with	with	ADP
ftr-422	1681	17	and	and	CCONJ
ftr-422	1681	18	administer.403	administer.403	NOUN
ftr-422	1681	19	402	402	NUM
ftr-422	1681	20	.	.	PUNCT
ftr-422	1682	1	weisbach	weisbach	NOUN
ftr-422	1682	2	,	,	PUNCT
ftr-422	1682	3	supra	supra	PROPN
ftr-422	1682	4	note	note	PROPN
ftr-422	1682	5	28	28	NUM
ftr-422	1682	6	,	,	PUNCT
ftr-422	1682	7	at	at	ADP
ftr-422	1682	8	131	131	NUM
ftr-422	1682	9	-	-	SYM
ftr-422	1682	10	32	32	NUM
ftr-422	1682	11	.	.	PUNCT
ftr-422	1683	1	this	this	DET
ftr-422	1683	2	element	element	NOUN
ftr-422	1683	3	can	can	AUX
ftr-422	1683	4	also	also	ADV
ftr-422	1683	5	be	be	AUX
ftr-422	1683	6	defined	define	VERB
ftr-422	1683	7	as	as	ADP
ftr-422	1683	8	consistency	consistency	NOUN
ftr-422	1683	9	.	.	PUNCT
ftr-422	1684	1	(	(	PUNCT
ftr-422	1684	2	see	see	VERB
ftr-422	1684	3	also	also	ADV
ftr-422	1684	4	strnad	strnad	PROPN
ftr-422	1684	5	,	,	PUNCT
ftr-422	1684	6	supra	supra	PROPN
ftr-422	1684	7	note	note	PROPN
ftr-422	1684	8	28	28	NUM
ftr-422	1684	9	,	,	PUNCT
ftr-422	1684	10	at	at	ADP
ftr-422	1684	11	,	,	PUNCT
ftr-422	1684	12	548	548	NUM
ftr-422	1684	13	.	.	PUNCT
ftr-422	1684	14	)	)	PUNCT
ftr-422	1685	1	403	403	NUM
ftr-422	1685	2	.	.	PUNCT
ftr-422	1686	1	see	see	VERB
ftr-422	1686	2	,	,	PUNCT
ftr-422	1686	3	e.g.	e.g.	ADV
ftr-422	1686	4	,	,	PUNCT
ftr-422	1686	5	yin	yin	PROPN
ftr-422	1686	6	,	,	PUNCT
ftr-422	1686	7	supra	supra	PROPN
ftr-422	1686	8	note	note	NOUN
ftr-422	1686	9	1	1	X
ftr-422	1686	10	.	.	PUNCT