id	sid	tid	token	lemma	pos
ftr-426	1	1	associate	associate	ADJ
ftr-426	1	2	professor	professor	NOUN
ftr-426	1	3	of	of	ADP
ftr-426	1	4	law	law	NOUN
ftr-426	1	5	,	,	PUNCT
ftr-426	1	6	chapman	chapman	PROPN
ftr-426	1	7	university	university	PROPN
ftr-426	1	8	school	school	NOUN
ftr-426	1	9	of	of	ADP
ftr-426	1	10	law	law	NOUN
ftr-426	1	11	.	.	PUNCT
ftr-426	2	1	b.a	b.a	PROPN
ftr-426	2	2	.	.	PROPN
ftr-426	2	3	,	,	PUNCT
ftr-426	2	4	university	university	PROPN
ftr-426	2	5	of	of	ADP
ftr-426	2	6	california	california	PROPN
ftr-426	2	7	,	,	PUNCT
ftr-426	2	8	santa	santa	PROPN
ftr-426	2	9	barbara	barbara	PROPN
ftr-426	2	10	;	;	PUNCT
ftr-426	2	11	m.b.a	m.b.a	NOUN
ftr-426	2	12	.	.	PROPN
ftr-426	2	13	,	,	PUNCT
ftr-426	2	14	san	san	PROPN
ftr-426	2	15	diego	diego	PROPN
ftr-426	2	16	state	state	PROPN
ftr-426	2	17	university	university	PROPN
ftr-426	2	18	;	;	PUNCT
ftr-426	2	19	j.d	j.d	PROPN
ftr-426	2	20	.	.	PROPN
ftr-426	2	21	,	,	PUNCT
ftr-426	2	22	university	university	PROPN
ftr-426	2	23	of	of	ADP
ftr-426	2	24	california	california	PROPN
ftr-426	2	25	,	,	PUNCT
ftr-426	2	26	davis	davis	PROPN
ftr-426	2	27	;	;	PUNCT
ftr-426	2	28	ll.m	ll.m	X
ftr-426	2	29	.	.	PUNCT
ftr-426	3	1	(	(	PUNCT
ftr-426	3	2	taxation	taxation	NOUN
ftr-426	3	3	)	)	PUNCT
ftr-426	3	4	,	,	PUNCT
ftr-426	3	5	new	new	PROPN
ftr-426	3	6	york	york	PROPN
ftr-426	3	7	university	university	PROPN
ftr-426	3	8	school	school	NOUN
ftr-426	3	9	of	of	ADP
ftr-426	3	10	law	law	NOUN
ftr-426	3	11	.	.	PUNCT
ftr-426	4	1	the	the	DET
ftr-426	4	2	author	author	NOUN
ftr-426	4	3	gratefully	gratefully	ADV
ftr-426	4	4	acknowledges	acknowledge	VERB
ftr-426	4	5	chapman	chapman	PROPN
ftr-426	4	6	university	university	PROPN
ftr-426	4	7	school	school	NOUN
ftr-426	4	8	of	of	ADP
ftr-426	4	9	law	law	NOUN
ftr-426	4	10	for	for	ADP
ftr-426	4	11	a	a	DET
ftr-426	4	12	generous	generous	ADJ
ftr-426	4	13	research	research	NOUN
ftr-426	4	14	grant	grant	NOUN
ftr-426	4	15	and	and	CCONJ
ftr-426	4	16	recognizes	recognize	VERB
ftr-426	4	17	her	her	PRON
ftr-426	4	18	affiliation	affiliation	NOUN
ftr-426	4	19	with	with	ADP
ftr-426	4	20	the	the	DET
ftr-426	4	21	george	george	PROPN
ftr-426	4	22	l.	l.	PROPN
ftr-426	4	23	argyros	argyros	PROPN
ftr-426	4	24	school	school	NOUN
ftr-426	4	25	of	of	ADP
ftr-426	4	26	business	business	NOUN
ftr-426	4	27	and	and	CCONJ
ftr-426	4	28	economics	economic	NOUN
ftr-426	4	29	.	.	PUNCT
ftr-426	5	1	this	this	DET
ftr-426	5	2	article	article	NOUN
ftr-426	5	3	is	be	AUX
ftr-426	5	4	dedicated	dedicate	VERB
ftr-426	5	5	to	to	ADP
ftr-426	5	6	countless	countless	ADJ
ftr-426	5	7	disaster	disaster	NOUN
ftr-426	5	8	victims	victim	NOUN
ftr-426	5	9	and	and	CCONJ
ftr-426	5	10	tireless	tireless	ADJ
ftr-426	5	11	relief	relief	NOUN
ftr-426	5	12	workers	worker	NOUN
ftr-426	5	13	around	around	ADP
ftr-426	5	14	the	the	DET
ftr-426	5	15	globe	globe	NOUN
ftr-426	5	16	who	who	PRON
ftr-426	5	17	persevere	persevere	VERB
ftr-426	5	18	despite	despite	SCONJ
ftr-426	5	19	immeasurable	immeasurable	ADJ
ftr-426	5	20	losses	loss	NOUN
ftr-426	5	21	.	.	PUNCT
ftr-426	6	1	953	953	NUM
ftr-426	6	2	florida	florida	PROPN
ftr-426	6	3	tax	tax	NOUN
ftr-426	6	4	review	review	NOUN
ftr-426	6	5	volume	volume	NOUN
ftr-426	6	6	6	6	NUM
ftr-426	6	7	2005	2005	NUM
ftr-426	6	8	number	number	NOUN
ftr-426	6	9	10	10	NUM
ftr-426	6	10	anatomy	anatomy	NOUN
ftr-426	6	11	of	of	ADP
ftr-426	6	12	a	a	DET
ftr-426	6	13	disaster	disaster	NOUN
ftr-426	6	14	under	under	ADP
ftr-426	6	15	the	the	DET
ftr-426	6	16	internal	internal	PROPN
ftr-426	6	17	revenue	revenue	PROPN
ftr-426	6	18	code	code	PROPN
ftr-426	6	19	francine	francine	PROPN
ftr-426	6	20	j.	j.	PROPN
ftr-426	6	21	lipman	lipman	PROPN
ftr-426	6	22	*	*	PROPN
ftr-426	6	23	i.	i.	PROPN
ftr-426	6	24	introduction	introduction	NOUN
ftr-426	6	25	.	.	PUNCT
ftr-426	6	26	.	.	PUNCT
ftr-426	6	27	.	.	PUNCT
ftr-426	6	28	.	.	PUNCT
ftr-426	6	29	.	.	PUNCT
ftr-426	6	30	.	.	PUNCT
ftr-426	6	31	.	.	PUNCT
ftr-426	6	32	.	.	PUNCT
ftr-426	6	33	.	.	PUNCT
ftr-426	6	34	.	.	PUNCT
ftr-426	6	35	.	.	PUNCT
ftr-426	6	36	.	.	PUNCT
ftr-426	6	37	.	.	PUNCT
ftr-426	6	38	.	.	PUNCT
ftr-426	6	39	.	.	PUNCT
ftr-426	6	40	.	.	PUNCT
ftr-426	6	41	.	.	PUNCT
ftr-426	6	42	.	.	PUNCT
ftr-426	6	43	.	.	PUNCT
ftr-426	6	44	.	.	PUNCT
ftr-426	6	45	.	.	PUNCT
ftr-426	6	46	.	.	PUNCT
ftr-426	6	47	.	.	PUNCT
ftr-426	6	48	.	.	PUNCT
ftr-426	6	49	.	.	PUNCT
ftr-426	6	50	.	.	PUNCT
ftr-426	6	51	.	.	PUNCT
ftr-426	6	52	.	.	PUNCT
ftr-426	6	53	.	.	PUNCT
ftr-426	6	54	.	.	PUNCT
ftr-426	6	55	.	.	PUNCT
ftr-426	6	56	.	.	PUNCT
ftr-426	6	57	.	.	PUNCT
ftr-426	6	58	.	.	PUNCT
ftr-426	6	59	.	.	PUNCT
ftr-426	6	60	.	.	PUNCT
ftr-426	6	61	.	.	PUNCT
ftr-426	6	62	.	.	PUNCT
ftr-426	6	63	.	.	PUNCT
ftr-426	6	64	.	.	PUNCT
ftr-426	6	65	.	.	PUNCT
ftr-426	6	66	.	.	PUNCT
ftr-426	7	1	955	955	NUM
ftr-426	7	2	ii	ii	NOUN
ftr-426	7	3	.	.	PUNCT
ftr-426	8	1	anatomy	anatomy	NOUN
ftr-426	8	2	of	of	ADP
ftr-426	8	3	a	a	DET
ftr-426	8	4	disaster	disaster	NOUN
ftr-426	8	5	:	:	PUNCT
ftr-426	8	6	sources	source	NOUN
ftr-426	8	7	of	of	ADP
ftr-426	8	8	relief	relief	NOUN
ftr-426	8	9	.	.	PUNCT
ftr-426	8	10	.	.	PUNCT
ftr-426	8	11	.	.	PUNCT
ftr-426	8	12	.	.	PUNCT
ftr-426	8	13	.	.	PUNCT
ftr-426	8	14	.	.	PUNCT
ftr-426	8	15	.	.	PUNCT
ftr-426	8	16	.	.	PUNCT
ftr-426	8	17	.	.	PUNCT
ftr-426	8	18	.	.	PUNCT
ftr-426	8	19	.	.	PUNCT
ftr-426	8	20	.	.	PUNCT
ftr-426	8	21	.	.	PUNCT
ftr-426	8	22	.	.	PUNCT
ftr-426	8	23	.	.	PUNCT
ftr-426	9	1	961	961	NUM
ftr-426	9	2	a.	a.	NOUN
ftr-426	9	3	introduction	introduction	NOUN
ftr-426	9	4	:	:	PUNCT
ftr-426	9	5	southern	southern	PROPN
ftr-426	9	6	california	california	PROPN
ftr-426	9	7	wildfires	wildfire	VERB
ftr-426	9	8	of	of	ADP
ftr-426	9	9	2003	2003	NUM
ftr-426	9	10	.	.	PUNCT
ftr-426	9	11	.	.	PUNCT
ftr-426	9	12	.	.	PUNCT
ftr-426	9	13	.	.	PUNCT
ftr-426	9	14	.	.	PUNCT
ftr-426	9	15	.	.	PUNCT
ftr-426	9	16	.	.	PUNCT
ftr-426	10	1	961	961	NUM
ftr-426	10	2	b.	b.	PROPN
ftr-426	10	3	federal	federal	PROPN
ftr-426	10	4	emergency	emergency	PROPN
ftr-426	10	5	management	management	NOUN
ftr-426	10	6	agency	agency	NOUN
ftr-426	10	7	(	(	PUNCT
ftr-426	10	8	fema	fema	PROPN
ftr-426	10	9	):	):	PUNCT
ftr-426	10	10	response	response	NOUN
ftr-426	10	11	and	and	CCONJ
ftr-426	10	12	recovery	recovery	NOUN
ftr-426	10	13	.	.	PUNCT
ftr-426	10	14	.	.	PUNCT
ftr-426	10	15	.	.	PUNCT
ftr-426	10	16	.	.	PUNCT
ftr-426	10	17	.	.	PUNCT
ftr-426	10	18	.	.	PUNCT
ftr-426	10	19	.	.	PUNCT
ftr-426	10	20	.	.	PUNCT
ftr-426	10	21	.	.	PUNCT
ftr-426	10	22	.	.	PUNCT
ftr-426	10	23	.	.	PUNCT
ftr-426	10	24	.	.	PUNCT
ftr-426	10	25	.	.	PUNCT
ftr-426	10	26	.	.	PUNCT
ftr-426	10	27	.	.	PUNCT
ftr-426	10	28	.	.	PUNCT
ftr-426	10	29	.	.	PUNCT
ftr-426	10	30	.	.	PUNCT
ftr-426	10	31	.	.	PUNCT
ftr-426	10	32	.	.	PUNCT
ftr-426	10	33	.	.	PUNCT
ftr-426	10	34	.	.	PUNCT
ftr-426	10	35	.	.	PUNCT
ftr-426	10	36	.	.	PUNCT
ftr-426	10	37	.	.	PUNCT
ftr-426	10	38	.	.	PUNCT
ftr-426	10	39	.	.	PUNCT
ftr-426	10	40	.	.	PUNCT
ftr-426	10	41	.	.	PUNCT
ftr-426	11	1	962	962	NUM
ftr-426	11	2	1	1	NUM
ftr-426	11	3	.	.	PUNCT
ftr-426	12	1	the	the	DET
ftr-426	12	2	registration	registration	NOUN
ftr-426	12	3	and	and	CCONJ
ftr-426	12	4	information	information	NOUN
ftr-426	12	5	gathering	gathering	NOUN
ftr-426	12	6	process	process	NOUN
ftr-426	12	7	.	.	PUNCT
ftr-426	12	8	.	.	PUNCT
ftr-426	12	9	.	.	PUNCT
ftr-426	12	10	.	.	PUNCT
ftr-426	12	11	.	.	PUNCT
ftr-426	12	12	.	.	PUNCT
ftr-426	12	13	.	.	PUNCT
ftr-426	12	14	.	.	PUNCT
ftr-426	12	15	.	.	PUNCT
ftr-426	12	16	.	.	PUNCT
ftr-426	12	17	.	.	PUNCT
ftr-426	12	18	.	.	PUNCT
ftr-426	12	19	.	.	PUNCT
ftr-426	12	20	.	.	PUNCT
ftr-426	12	21	.	.	PUNCT
ftr-426	12	22	.	.	PUNCT
ftr-426	12	23	.	.	PUNCT
ftr-426	12	24	.	.	PUNCT
ftr-426	12	25	.	.	PUNCT
ftr-426	12	26	.	.	PUNCT
ftr-426	12	27	.	.	PUNCT
ftr-426	12	28	.	.	PUNCT
ftr-426	12	29	.	.	PUNCT
ftr-426	12	30	.	.	PUNCT
ftr-426	12	31	.	.	PUNCT
ftr-426	12	32	.	.	PUNCT
ftr-426	12	33	.	.	PUNCT
ftr-426	13	1	963	963	NUM
ftr-426	13	2	2	2	NUM
ftr-426	13	3	.	.	PUNCT
ftr-426	13	4	federal	federal	ADJ
ftr-426	13	5	assistance	assistance	NOUN
ftr-426	13	6	to	to	ADP
ftr-426	13	7	individuals	individual	NOUN
ftr-426	13	8	and	and	CCONJ
ftr-426	13	9	households	household	NOUN
ftr-426	13	10	.	.	PUNCT
ftr-426	13	11	.	.	PUNCT
ftr-426	14	1	964	964	NUM
ftr-426	14	2	c.	c.	PROPN
ftr-426	14	3	insurance	insurance	NOUN
ftr-426	14	4	coverage	coverage	NOUN
ftr-426	14	5	.	.	PUNCT
ftr-426	14	6	.	.	PUNCT
ftr-426	14	7	.	.	PUNCT
ftr-426	14	8	.	.	PUNCT
ftr-426	14	9	.	.	PUNCT
ftr-426	14	10	.	.	PUNCT
ftr-426	14	11	.	.	PUNCT
ftr-426	14	12	.	.	PUNCT
ftr-426	14	13	.	.	PUNCT
ftr-426	14	14	.	.	PUNCT
ftr-426	14	15	.	.	PUNCT
ftr-426	14	16	.	.	PUNCT
ftr-426	14	17	.	.	PUNCT
ftr-426	14	18	.	.	PUNCT
ftr-426	14	19	.	.	PUNCT
ftr-426	14	20	.	.	PUNCT
ftr-426	14	21	.	.	PUNCT
ftr-426	14	22	.	.	PUNCT
ftr-426	14	23	.	.	PUNCT
ftr-426	14	24	.	.	PUNCT
ftr-426	14	25	.	.	PUNCT
ftr-426	14	26	.	.	PUNCT
ftr-426	14	27	.	.	PUNCT
ftr-426	14	28	.	.	PUNCT
ftr-426	14	29	.	.	PUNCT
ftr-426	14	30	.	.	PUNCT
ftr-426	14	31	.	.	PUNCT
ftr-426	14	32	.	.	PUNCT
ftr-426	14	33	.	.	PUNCT
ftr-426	14	34	.	.	PUNCT
ftr-426	14	35	.	.	PUNCT
ftr-426	14	36	.	.	PUNCT
ftr-426	15	1	971	971	NUM
ftr-426	15	2	d.	d.	NOUN
ftr-426	15	3	relief	relief	NOUN
ftr-426	15	4	from	from	ADP
ftr-426	15	5	charitable	charitable	ADJ
ftr-426	15	6	and	and	CCONJ
ftr-426	15	7	other	other	ADJ
ftr-426	15	8	non	non	ADJ
ftr-426	15	9	-	-	ADJ
ftr-426	15	10	profit	profit	ADJ
ftr-426	15	11	organizations	organization	NOUN
ftr-426	15	12	.	.	PUNCT
ftr-426	15	13	.	.	PUNCT
ftr-426	15	14	.	.	PUNCT
ftr-426	15	15	.	.	PUNCT
ftr-426	15	16	.	.	PUNCT
ftr-426	15	17	.	.	PUNCT
ftr-426	15	18	.	.	PUNCT
ftr-426	15	19	.	.	PUNCT
ftr-426	15	20	.	.	PUNCT
ftr-426	15	21	.	.	PUNCT
ftr-426	15	22	.	.	PUNCT
ftr-426	15	23	.	.	PUNCT
ftr-426	15	24	.	.	PUNCT
ftr-426	15	25	.	.	PUNCT
ftr-426	15	26	.	.	PUNCT
ftr-426	15	27	.	.	PUNCT
ftr-426	15	28	.	.	PUNCT
ftr-426	15	29	.	.	PUNCT
ftr-426	15	30	.	.	PUNCT
ftr-426	15	31	.	.	PUNCT
ftr-426	15	32	.	.	PUNCT
ftr-426	15	33	.	.	PUNCT
ftr-426	15	34	.	.	PUNCT
ftr-426	15	35	.	.	PUNCT
ftr-426	15	36	.	.	PUNCT
ftr-426	15	37	.	.	PUNCT
ftr-426	15	38	.	.	PUNCT
ftr-426	15	39	.	.	PUNCT
ftr-426	15	40	.	.	PUNCT
ftr-426	15	41	.	.	PUNCT
ftr-426	15	42	.	.	PUNCT
ftr-426	15	43	.	.	PUNCT
ftr-426	15	44	.	.	PUNCT
ftr-426	15	45	.	.	PUNCT
ftr-426	15	46	.	.	PUNCT
ftr-426	15	47	.	.	PUNCT
ftr-426	15	48	.	.	PUNCT
ftr-426	16	1	973	973	NUM
ftr-426	16	2	e.	e.	PROPN
ftr-426	16	3	gifts	gift	NOUN
ftr-426	16	4	.	.	PUNCT
ftr-426	16	5	.	.	PUNCT
ftr-426	16	6	.	.	PUNCT
ftr-426	16	7	.	.	PUNCT
ftr-426	16	8	.	.	PUNCT
ftr-426	16	9	.	.	PUNCT
ftr-426	16	10	.	.	PUNCT
ftr-426	16	11	.	.	PUNCT
ftr-426	16	12	.	.	PUNCT
ftr-426	16	13	.	.	PUNCT
ftr-426	16	14	.	.	PUNCT
ftr-426	16	15	.	.	PUNCT
ftr-426	16	16	.	.	PUNCT
ftr-426	16	17	.	.	PUNCT
ftr-426	16	18	.	.	PUNCT
ftr-426	16	19	.	.	PUNCT
ftr-426	16	20	.	.	PUNCT
ftr-426	16	21	.	.	PUNCT
ftr-426	16	22	.	.	PUNCT
ftr-426	16	23	.	.	PUNCT
ftr-426	16	24	.	.	PUNCT
ftr-426	16	25	.	.	PUNCT
ftr-426	16	26	.	.	PUNCT
ftr-426	16	27	.	.	PUNCT
ftr-426	16	28	.	.	PUNCT
ftr-426	16	29	.	.	PUNCT
ftr-426	16	30	.	.	PUNCT
ftr-426	16	31	.	.	PUNCT
ftr-426	16	32	.	.	PUNCT
ftr-426	16	33	.	.	PUNCT
ftr-426	16	34	.	.	PUNCT
ftr-426	16	35	.	.	PUNCT
ftr-426	16	36	.	.	PUNCT
ftr-426	16	37	.	.	PUNCT
ftr-426	16	38	.	.	PUNCT
ftr-426	16	39	.	.	PUNCT
ftr-426	16	40	.	.	PUNCT
ftr-426	16	41	.	.	PUNCT
ftr-426	16	42	.	.	PUNCT
ftr-426	16	43	.	.	PUNCT
ftr-426	16	44	.	.	PUNCT
ftr-426	16	45	.	.	PUNCT
ftr-426	16	46	.	.	PUNCT
ftr-426	16	47	.	.	PUNCT
ftr-426	17	1	975	975	NUM
ftr-426	17	2	iii	iii	NOUN
ftr-426	17	3	.	.	PUNCT
ftr-426	17	4	tax	tax	NOUN
ftr-426	17	5	consequenc	consequenc	NOUN
ftr-426	17	6	es	es	NOUN
ftr-426	17	7	of	of	ADP
ftr-426	17	8	relief	relief	NOUN
ftr-426	17	9	and	and	CCONJ
ftr-426	17	10	tax	tax	NOUN
ftr-426	17	11	relief	relief	NOUN
ftr-426	17	12	provisions	provision	NOUN
ftr-426	17	13	.	.	PUNCT
ftr-426	18	1	975	975	NUM
ftr-426	18	2	a.	a.	NOUN
ftr-426	18	3	exclusions	exclusion	NOUN
ftr-426	18	4	from	from	ADP
ftr-426	18	5	gross	gross	ADJ
ftr-426	18	6	income	income	NOUN
ftr-426	18	7	.	.	PUNCT
ftr-426	18	8	.	.	PUNCT
ftr-426	18	9	.	.	PUNCT
ftr-426	18	10	.	.	PUNCT
ftr-426	18	11	.	.	PUNCT
ftr-426	18	12	.	.	PUNCT
ftr-426	18	13	.	.	PUNCT
ftr-426	18	14	.	.	PUNCT
ftr-426	18	15	.	.	PUNCT
ftr-426	18	16	.	.	PUNCT
ftr-426	18	17	.	.	PUNCT
ftr-426	18	18	.	.	PUNCT
ftr-426	18	19	.	.	PUNCT
ftr-426	18	20	.	.	PUNCT
ftr-426	18	21	.	.	PUNCT
ftr-426	18	22	.	.	PUNCT
ftr-426	18	23	.	.	PUNCT
ftr-426	18	24	.	.	PUNCT
ftr-426	18	25	.	.	PUNCT
ftr-426	18	26	.	.	PUNCT
ftr-426	18	27	.	.	PUNCT
ftr-426	18	28	.	.	PUNCT
ftr-426	18	29	.	.	PUNCT
ftr-426	18	30	.	.	PUNCT
ftr-426	19	1	976	976	NUM
ftr-426	19	2	1	1	NUM
ftr-426	19	3	.	.	PUNCT
ftr-426	19	4	disaster	disaster	NOUN
ftr-426	19	5	loans	loan	NOUN
ftr-426	19	6	.	.	PUNCT
ftr-426	19	7	.	.	PUNCT
ftr-426	19	8	.	.	PUNCT
ftr-426	19	9	.	.	PUNCT
ftr-426	19	10	.	.	PUNCT
ftr-426	19	11	.	.	PUNCT
ftr-426	19	12	.	.	PUNCT
ftr-426	19	13	.	.	PUNCT
ftr-426	19	14	.	.	PUNCT
ftr-426	19	15	.	.	PUNCT
ftr-426	19	16	.	.	PUNCT
ftr-426	19	17	.	.	PUNCT
ftr-426	19	18	.	.	PUNCT
ftr-426	19	19	.	.	PUNCT
ftr-426	19	20	.	.	PUNCT
ftr-426	19	21	.	.	PUNCT
ftr-426	19	22	.	.	PUNCT
ftr-426	19	23	.	.	PUNCT
ftr-426	19	24	.	.	PUNCT
ftr-426	19	25	.	.	PUNCT
ftr-426	19	26	.	.	PUNCT
ftr-426	19	27	.	.	PUNCT
ftr-426	19	28	.	.	PUNCT
ftr-426	19	29	.	.	PUNCT
ftr-426	19	30	.	.	PUNCT
ftr-426	19	31	.	.	PUNCT
ftr-426	19	32	.	.	PUNCT
ftr-426	19	33	.	.	PUNCT
ftr-426	19	34	.	.	PUNCT
ftr-426	19	35	.	.	PUNCT
ftr-426	20	1	977	977	NUM
ftr-426	20	2	2	2	NUM
ftr-426	20	3	.	.	PUNCT
ftr-426	20	4	gifts	gift	NOUN
ftr-426	20	5	:	:	PUNCT
ftr-426	20	6	irc	irc	NOUN
ftr-426	20	7	section	section	NOUN
ftr-426	20	8	102	102	NUM
ftr-426	20	9	.	.	PUNCT
ftr-426	20	10	.	.	PUNCT
ftr-426	20	11	.	.	PUNCT
ftr-426	20	12	.	.	PUNCT
ftr-426	20	13	.	.	PUNCT
ftr-426	20	14	.	.	PUNCT
ftr-426	20	15	.	.	PUNCT
ftr-426	20	16	.	.	PUNCT
ftr-426	20	17	.	.	PUNCT
ftr-426	20	18	.	.	PUNCT
ftr-426	20	19	.	.	PUNCT
ftr-426	20	20	.	.	PUNCT
ftr-426	20	21	.	.	PUNCT
ftr-426	20	22	.	.	PUNCT
ftr-426	20	23	.	.	PUNCT
ftr-426	20	24	.	.	PUNCT
ftr-426	20	25	.	.	PUNCT
ftr-426	20	26	.	.	PUNCT
ftr-426	20	27	.	.	PUNCT
ftr-426	20	28	.	.	PUNCT
ftr-426	20	29	.	.	PUNCT
ftr-426	20	30	.	.	PUNCT
ftr-426	20	31	.	.	PUNCT
ftr-426	20	32	.	.	PUNCT
ftr-426	21	1	978	978	NUM
ftr-426	21	2	3	3	X
ftr-426	21	3	.	.	PUNCT
ftr-426	21	4	disaster	disaster	NOUN
ftr-426	21	5	relief	relief	NOUN
ftr-426	21	6	payments	payment	NOUN
ftr-426	21	7	:	:	PUNCT
ftr-426	21	8	irc	irc	PROPN
ftr-426	21	9	section	section	NOUN
ftr-426	21	10	139	139	NUM
ftr-426	21	11	.	.	PUNCT
ftr-426	21	12	.	.	PUNCT
ftr-426	21	13	.	.	PUNCT
ftr-426	21	14	.	.	PUNCT
ftr-426	21	15	.	.	PUNCT
ftr-426	21	16	.	.	PUNCT
ftr-426	21	17	.	.	PUNCT
ftr-426	22	1	980	980	NUM
ftr-426	22	2	4	4	NUM
ftr-426	22	3	.	.	PUNCT
ftr-426	22	4	insurance	insurance	NOUN
ftr-426	22	5	payments	payment	NOUN
ftr-426	22	6	for	for	ADP
ftr-426	22	7	excess	excess	ADJ
ftr-426	22	8	living	living	NOUN
ftr-426	22	9	expenses	expense	NOUN
ftr-426	22	10	:	:	PUNCT
ftr-426	22	11	irc	irc	NOUN
ftr-426	22	12	section	section	NOUN
ftr-426	22	13	123	123	NUM
ftr-426	22	14	.	.	PUNCT
ftr-426	22	15	.	.	PUNCT
ftr-426	22	16	.	.	PUNCT
ftr-426	22	17	.	.	PUNCT
ftr-426	22	18	.	.	PUNCT
ftr-426	22	19	.	.	PUNCT
ftr-426	22	20	.	.	PUNCT
ftr-426	22	21	.	.	PUNCT
ftr-426	22	22	.	.	PUNCT
ftr-426	22	23	.	.	PUNCT
ftr-426	22	24	.	.	PUNCT
ftr-426	22	25	.	.	PUNCT
ftr-426	22	26	.	.	PUNCT
ftr-426	22	27	.	.	PUNCT
ftr-426	22	28	.	.	PUNCT
ftr-426	22	29	.	.	PUNCT
ftr-426	22	30	.	.	PUNCT
ftr-426	22	31	.	.	PUNCT
ftr-426	22	32	.	.	PUNCT
ftr-426	22	33	.	.	PUNCT
ftr-426	22	34	.	.	PUNCT
ftr-426	22	35	.	.	PUNCT
ftr-426	22	36	.	.	PUNCT
ftr-426	22	37	.	.	PUNCT
ftr-426	22	38	.	.	PUNCT
ftr-426	22	39	.	.	PUNCT
ftr-426	22	40	.	.	PUNCT
ftr-426	22	41	.	.	PUNCT
ftr-426	23	1	.	.	PUNCT
ftr-426	24	1	983	983	NUM
ftr-426	24	2	5	5	NUM
ftr-426	24	3	.	.	PUNCT
ftr-426	25	1	application	application	NOUN
ftr-426	25	2	to	to	ADP
ftr-426	25	3	the	the	DET
ftr-426	25	4	bell	bell	PROPN
ftr-426	25	5	family	family	NOUN
ftr-426	25	6	,	,	PUNCT
ftr-426	25	7	hypothetical	hypothetical	ADJ
ftr-426	25	8	disaster	disaster	NOUN
ftr-426	25	9	victims	victim	NOUN
ftr-426	25	10	.	.	PUNCT
ftr-426	25	11	.	.	PUNCT
ftr-426	25	12	.	.	PUNCT
ftr-426	25	13	.	.	PUNCT
ftr-426	25	14	.	.	PUNCT
ftr-426	25	15	.	.	PUNCT
ftr-426	25	16	.	.	PUNCT
ftr-426	25	17	.	.	PUNCT
ftr-426	25	18	.	.	PUNCT
ftr-426	25	19	.	.	PUNCT
ftr-426	25	20	.	.	PUNCT
ftr-426	25	21	.	.	PUNCT
ftr-426	25	22	.	.	PUNCT
ftr-426	25	23	.	.	PUNCT
ftr-426	25	24	.	.	PUNCT
ftr-426	25	25	.	.	PUNCT
ftr-426	25	26	.	.	PUNCT
ftr-426	25	27	.	.	PUNCT
ftr-426	25	28	.	.	PUNCT
ftr-426	25	29	.	.	PUNCT
ftr-426	25	30	.	.	PUNCT
ftr-426	25	31	.	.	PUNCT
ftr-426	25	32	.	.	PUNCT
ftr-426	25	33	.	.	PUNCT
ftr-426	25	34	.	.	PUNCT
ftr-426	25	35	.	.	PUNCT
ftr-426	25	36	.	.	PUNCT
ftr-426	25	37	.	.	PUNCT
ftr-426	25	38	.	.	PUNCT
ftr-426	26	1	985	985	NUM
ftr-426	26	2	b.	b.	PROPN
ftr-426	26	3	casualty	casualty	NOUN
ftr-426	26	4	gains	gain	NOUN
ftr-426	26	5	.	.	PUNCT
ftr-426	26	6	.	.	PUNCT
ftr-426	26	7	.	.	PUNCT
ftr-426	26	8	.	.	PUNCT
ftr-426	26	9	.	.	PUNCT
ftr-426	26	10	.	.	PUNCT
ftr-426	26	11	.	.	PUNCT
ftr-426	26	12	.	.	PUNCT
ftr-426	26	13	.	.	PUNCT
ftr-426	26	14	.	.	PUNCT
ftr-426	26	15	.	.	PUNCT
ftr-426	26	16	.	.	PUNCT
ftr-426	26	17	.	.	PUNCT
ftr-426	26	18	.	.	PUNCT
ftr-426	26	19	.	.	PUNCT
ftr-426	26	20	.	.	PUNCT
ftr-426	26	21	.	.	PUNCT
ftr-426	26	22	.	.	PUNCT
ftr-426	26	23	.	.	PUNCT
ftr-426	26	24	.	.	PUNCT
ftr-426	26	25	.	.	PUNCT
ftr-426	26	26	.	.	PUNCT
ftr-426	26	27	.	.	PUNCT
ftr-426	26	28	.	.	PUNCT
ftr-426	26	29	.	.	PUNCT
ftr-426	26	30	.	.	PUNCT
ftr-426	26	31	.	.	PUNCT
ftr-426	26	32	.	.	PUNCT
ftr-426	26	33	.	.	PUNCT
ftr-426	26	34	.	.	PUNCT
ftr-426	26	35	.	.	PUNCT
ftr-426	26	36	.	.	PUNCT
ftr-426	26	37	.	.	PUNCT
ftr-426	26	38	.	.	PUNCT
ftr-426	26	39	.	.	PUNCT
ftr-426	26	40	.	.	PUNCT
ftr-426	27	1	988	988	NUM
ftr-426	27	2	1	1	NUM
ftr-426	27	3	.	.	PUNCT
ftr-426	27	4	recognition	recognition	NOUN
ftr-426	27	5	of	of	ADP
ftr-426	27	6	casualty	casualty	NOUN
ftr-426	27	7	gains	gain	NOUN
ftr-426	27	8	.	.	PUNCT
ftr-426	27	9	.	.	PUNCT
ftr-426	27	10	.	.	PUNCT
ftr-426	27	11	.	.	PUNCT
ftr-426	27	12	.	.	PUNCT
ftr-426	27	13	.	.	PUNCT
ftr-426	27	14	.	.	PUNCT
ftr-426	27	15	.	.	PUNCT
ftr-426	27	16	.	.	PUNCT
ftr-426	27	17	.	.	PUNCT
ftr-426	27	18	.	.	PUNCT
ftr-426	27	19	.	.	PUNCT
ftr-426	27	20	.	.	PUNCT
ftr-426	27	21	.	.	PUNCT
ftr-426	27	22	.	.	PUNCT
ftr-426	27	23	.	.	PUNCT
ftr-426	27	24	.	.	PUNCT
ftr-426	28	1	989	989	NUM
ftr-426	28	2	2	2	NUM
ftr-426	28	3	.	.	PUNCT
ftr-426	28	4	nonrecognition	nonrecognition	NOUN
ftr-426	28	5	of	of	ADP
ftr-426	28	6	casualty	casualty	NOUN
ftr-426	28	7	gains	gain	NOUN
ftr-426	28	8	.	.	PUNCT
ftr-426	28	9	.	.	PUNCT
ftr-426	28	10	.	.	PUNCT
ftr-426	28	11	.	.	PUNCT
ftr-426	28	12	.	.	PUNCT
ftr-426	28	13	.	.	PUNCT
ftr-426	28	14	.	.	PUNCT
ftr-426	28	15	.	.	PUNCT
ftr-426	28	16	.	.	PUNCT
ftr-426	28	17	.	.	PUNCT
ftr-426	28	18	.	.	PUNCT
ftr-426	28	19	.	.	PUNCT
ftr-426	28	20	.	.	PUNCT
ftr-426	28	21	.	.	PUNCT
ftr-426	29	1	990	990	NUM
ftr-426	29	2	3	3	NUM
ftr-426	29	3	.	.	PUNCT
ftr-426	29	4	application	application	NOUN
ftr-426	29	5	to	to	ADP
ftr-426	29	6	the	the	DET
ftr-426	29	7	bell	bell	PROPN
ftr-426	29	8	family	family	NOUN
ftr-426	29	9	,	,	PUNCT
ftr-426	29	10	hypothetical	hypothetical	ADJ
ftr-426	29	11	disaster	disaster	NOUN
ftr-426	29	12	victims	victim	NOUN
ftr-426	29	13	.	.	PUNCT
ftr-426	29	14	.	.	PUNCT
ftr-426	29	15	.	.	PUNCT
ftr-426	29	16	.	.	PUNCT
ftr-426	29	17	.	.	PUNCT
ftr-426	29	18	.	.	PUNCT
ftr-426	29	19	.	.	PUNCT
ftr-426	29	20	.	.	PUNCT
ftr-426	29	21	.	.	PUNCT
ftr-426	29	22	.	.	PUNCT
ftr-426	29	23	.	.	PUNCT
ftr-426	29	24	.	.	PUNCT
ftr-426	29	25	.	.	PUNCT
ftr-426	29	26	.	.	PUNCT
ftr-426	29	27	.	.	PUNCT
ftr-426	29	28	.	.	PUNCT
ftr-426	29	29	.	.	PUNCT
ftr-426	29	30	.	.	PUNCT
ftr-426	29	31	.	.	PUNCT
ftr-426	29	32	.	.	PUNCT
ftr-426	29	33	.	.	PUNCT
ftr-426	29	34	.	.	PUNCT
ftr-426	29	35	.	.	PUNCT
ftr-426	29	36	.	.	PUNCT
ftr-426	29	37	.	.	PUNCT
ftr-426	29	38	.	.	PUNCT
ftr-426	29	39	.	.	PUNCT
ftr-426	29	40	.	.	PUNCT
ftr-426	29	41	.	.	PUNCT
ftr-426	30	1	997	997	NUM
ftr-426	30	2	c.	c.	PROPN
ftr-426	30	3	casualty	casualty	NOUN
ftr-426	30	4	losses	loss	NOUN
ftr-426	30	5	.	.	PUNCT
ftr-426	30	6	.	.	PUNCT
ftr-426	30	7	.	.	PUNCT
ftr-426	30	8	.	.	PUNCT
ftr-426	30	9	.	.	PUNCT
ftr-426	30	10	.	.	PUNCT
ftr-426	30	11	.	.	PUNCT
ftr-426	30	12	.	.	PUNCT
ftr-426	30	13	.	.	PUNCT
ftr-426	30	14	.	.	PUNCT
ftr-426	30	15	.	.	PUNCT
ftr-426	30	16	.	.	PUNCT
ftr-426	30	17	.	.	PUNCT
ftr-426	30	18	.	.	PUNCT
ftr-426	30	19	.	.	PUNCT
ftr-426	30	20	.	.	PUNCT
ftr-426	30	21	.	.	PUNCT
ftr-426	30	22	.	.	PUNCT
ftr-426	30	23	.	.	PUNCT
ftr-426	30	24	.	.	PUNCT
ftr-426	30	25	.	.	PUNCT
ftr-426	30	26	.	.	PUNCT
ftr-426	30	27	.	.	PUNCT
ftr-426	30	28	.	.	PUNCT
ftr-426	30	29	.	.	PUNCT
ftr-426	30	30	.	.	PUNCT
ftr-426	30	31	.	.	PUNCT
ftr-426	30	32	.	.	PUNCT
ftr-426	30	33	.	.	PUNCT
ftr-426	30	34	.	.	PUNCT
ftr-426	30	35	.	.	PUNCT
ftr-426	30	36	.	.	PUNCT
ftr-426	30	37	.	.	PUNCT
ftr-426	30	38	.	.	PUNCT
ftr-426	31	1	1002	1002	NUM
ftr-426	31	2	1	1	NUM
ftr-426	31	3	.	.	PUNCT
ftr-426	32	1	personal	personal	ADJ
ftr-426	32	2	casualty	casualty	NOUN
ftr-426	32	3	losses	loss	NOUN
ftr-426	32	4	.	.	PUNCT
ftr-426	32	5	.	.	PUNCT
ftr-426	32	6	.	.	PUNCT
ftr-426	32	7	.	.	PUNCT
ftr-426	32	8	.	.	PUNCT
ftr-426	32	9	.	.	PUNCT
ftr-426	32	10	.	.	PUNCT
ftr-426	32	11	.	.	PUNCT
ftr-426	32	12	.	.	PUNCT
ftr-426	32	13	.	.	PUNCT
ftr-426	32	14	.	.	PUNCT
ftr-426	32	15	.	.	PUNCT
ftr-426	32	16	.	.	PUNCT
ftr-426	32	17	.	.	PUNCT
ftr-426	32	18	.	.	PUNCT
ftr-426	32	19	.	.	PUNCT
ftr-426	32	20	.	.	PUNCT
ftr-426	32	21	.	.	PUNCT
ftr-426	32	22	.	.	PUNCT
ftr-426	33	1	.	.	PUNCT
ftr-426	34	1	1005	1005	NUM
ftr-426	34	2	2	2	NUM
ftr-426	34	3	.	.	PUNCT
ftr-426	35	1	business	business	NOUN
ftr-426	35	2	or	or	CCONJ
ftr-426	35	3	investment	investment	NOUN
ftr-426	35	4	casualty	casualty	NOUN
ftr-426	35	5	losses	loss	NOUN
ftr-426	35	6	.	.	PUNCT
ftr-426	35	7	.	.	PUNCT
ftr-426	35	8	.	.	PUNCT
ftr-426	35	9	.	.	PUNCT
ftr-426	35	10	.	.	PUNCT
ftr-426	35	11	.	.	PUNCT
ftr-426	35	12	.	.	PUNCT
ftr-426	35	13	.	.	PUNCT
ftr-426	36	1	.	.	PUNCT
ftr-426	37	1	1007	1007	NUM
ftr-426	37	2	3	3	X
ftr-426	37	3	.	.	X
ftr-426	37	4	presidentially	presidentially	PROPN
ftr-426	37	5	declared	declare	VERB
ftr-426	37	6	disaster	disaster	NOUN
ftr-426	37	7	losses	loss	NOUN
ftr-426	37	8	.	.	PUNCT
ftr-426	37	9	.	.	PUNCT
ftr-426	37	10	.	.	PUNCT
ftr-426	37	11	.	.	PUNCT
ftr-426	37	12	.	.	PUNCT
ftr-426	37	13	.	.	PUNCT
ftr-426	37	14	.	.	PUNCT
ftr-426	37	15	.	.	PUNCT
ftr-426	38	1	.	.	PUNCT
ftr-426	39	1	1009	1009	NUM
ftr-426	39	2	4	4	NUM
ftr-426	39	3	.	.	PUNCT
ftr-426	39	4	application	application	NOUN
ftr-426	39	5	to	to	ADP
ftr-426	39	6	the	the	DET
ftr-426	39	7	bell	bell	PROPN
ftr-426	39	8	family	family	NOUN
ftr-426	39	9	,	,	PUNCT
ftr-426	39	10	hypothetical	hypothetical	ADJ
ftr-426	39	11	disaster	disaster	NOUN
ftr-426	39	12	victims	victim	NOUN
ftr-426	39	13	.	.	PUNCT
ftr-426	39	14	.	.	PUNCT
ftr-426	39	15	.	.	PUNCT
ftr-426	39	16	.	.	PUNCT
ftr-426	39	17	.	.	PUNCT
ftr-426	39	18	.	.	PUNCT
ftr-426	39	19	.	.	PUNCT
ftr-426	39	20	.	.	PUNCT
ftr-426	39	21	.	.	PUNCT
ftr-426	39	22	.	.	PUNCT
ftr-426	39	23	.	.	PUNCT
ftr-426	39	24	.	.	PUNCT
ftr-426	39	25	.	.	PUNCT
ftr-426	39	26	.	.	PUNCT
ftr-426	39	27	.	.	PUNCT
ftr-426	39	28	.	.	PUNCT
ftr-426	39	29	.	.	PUNCT
ftr-426	39	30	.	.	PUNCT
ftr-426	39	31	.	.	PUNCT
ftr-426	39	32	.	.	PUNCT
ftr-426	39	33	.	.	PUNCT
ftr-426	39	34	.	.	PUNCT
ftr-426	39	35	.	.	PUNCT
ftr-426	39	36	.	.	PUNCT
ftr-426	39	37	.	.	PUNCT
ftr-426	39	38	.	.	PUNCT
ftr-426	39	39	.	.	PUNCT
ftr-426	39	40	.	.	PUNCT
ftr-426	40	1	1010	1010	NUM
ftr-426	40	2	954	954	NUM
ftr-426	40	3	florida	florida	PROPN
ftr-426	40	4	tax	tax	NOUN
ftr-426	40	5	review	review	NOUN
ftr-426	40	6	[	[	X
ftr-426	40	7	vol.6:10	vol.6:10	PROPN
ftr-426	40	8	d.	d.	PROPN
ftr-426	40	9	net	net	NOUN
ftr-426	40	10	operating	operating	NOUN
ftr-426	40	11	loss	loss	NOUN
ftr-426	40	12	deduction	deduction	NOUN
ftr-426	40	13	.	.	PUNCT
ftr-426	40	14	.	.	PUNCT
ftr-426	40	15	.	.	PUNCT
ftr-426	40	16	.	.	PUNCT
ftr-426	40	17	.	.	PUNCT
ftr-426	40	18	.	.	PUNCT
ftr-426	40	19	.	.	PUNCT
ftr-426	40	20	.	.	PUNCT
ftr-426	40	21	.	.	PUNCT
ftr-426	40	22	.	.	PUNCT
ftr-426	40	23	.	.	PUNCT
ftr-426	40	24	.	.	PUNCT
ftr-426	40	25	.	.	PUNCT
ftr-426	40	26	.	.	PUNCT
ftr-426	40	27	.	.	PUNCT
ftr-426	40	28	.	.	PUNCT
ftr-426	40	29	.	.	PUNCT
ftr-426	40	30	.	.	PUNCT
ftr-426	40	31	.	.	PUNCT
ftr-426	40	32	.	.	PUNCT
ftr-426	40	33	.	.	PUNCT
ftr-426	40	34	.	.	PUNCT
ftr-426	41	1	.	.	PUNCT
ftr-426	42	1	1012	1012	NUM
ftr-426	42	2	1	1	NUM
ftr-426	42	3	.	.	PUNCT
ftr-426	42	4	application	application	NOUN
ftr-426	42	5	to	to	ADP
ftr-426	42	6	the	the	DET
ftr-426	42	7	bell	bell	PROPN
ftr-426	42	8	family	family	NOUN
ftr-426	42	9	,	,	PUNCT
ftr-426	42	10	hypothetical	hypothetical	ADJ
ftr-426	42	11	disaster	disaster	NOUN
ftr-426	42	12	victims	victim	NOUN
ftr-426	42	13	.	.	PUNCT
ftr-426	42	14	.	.	PUNCT
ftr-426	42	15	.	.	PUNCT
ftr-426	42	16	.	.	PUNCT
ftr-426	42	17	.	.	PUNCT
ftr-426	42	18	.	.	PUNCT
ftr-426	42	19	.	.	PUNCT
ftr-426	42	20	.	.	PUNCT
ftr-426	42	21	.	.	PUNCT
ftr-426	42	22	.	.	PUNCT
ftr-426	42	23	.	.	PUNCT
ftr-426	42	24	.	.	PUNCT
ftr-426	42	25	.	.	PUNCT
ftr-426	42	26	.	.	PUNCT
ftr-426	42	27	.	.	PUNCT
ftr-426	42	28	.	.	PUNCT
ftr-426	42	29	.	.	PUNCT
ftr-426	42	30	.	.	PUNCT
ftr-426	42	31	.	.	PUNCT
ftr-426	42	32	.	.	PUNCT
ftr-426	42	33	.	.	PUNCT
ftr-426	42	34	.	.	PUNCT
ftr-426	42	35	.	.	PUNCT
ftr-426	42	36	.	.	PUNCT
ftr-426	42	37	.	.	PUNCT
ftr-426	42	38	.	.	PUNCT
ftr-426	42	39	.	.	PUNCT
ftr-426	42	40	.	.	PUNCT
ftr-426	43	1	1013	1013	NUM
ftr-426	43	2	e.	e.	PROPN
ftr-426	43	3	deductibility	deductibility	NOUN
ftr-426	43	4	of	of	ADP
ftr-426	43	5	interest	interest	NOUN
ftr-426	43	6	.	.	PUNCT
ftr-426	43	7	.	.	PUNCT
ftr-426	43	8	.	.	PUNCT
ftr-426	43	9	.	.	PUNCT
ftr-426	43	10	.	.	PUNCT
ftr-426	43	11	.	.	PUNCT
ftr-426	43	12	.	.	PUNCT
ftr-426	43	13	.	.	PUNCT
ftr-426	43	14	.	.	PUNCT
ftr-426	43	15	.	.	PUNCT
ftr-426	43	16	.	.	PUNCT
ftr-426	43	17	.	.	PUNCT
ftr-426	43	18	.	.	PUNCT
ftr-426	43	19	.	.	PUNCT
ftr-426	43	20	.	.	PUNCT
ftr-426	43	21	.	.	PUNCT
ftr-426	43	22	.	.	PUNCT
ftr-426	43	23	.	.	PUNCT
ftr-426	43	24	.	.	PUNCT
ftr-426	43	25	.	.	PUNCT
ftr-426	43	26	.	.	PUNCT
ftr-426	43	27	.	.	PUNCT
ftr-426	43	28	.	.	PUNCT
ftr-426	43	29	.	.	PUNCT
ftr-426	43	30	.	.	PUNCT
ftr-426	43	31	.	.	PUNCT
ftr-426	43	32	.	.	PUNCT
ftr-426	43	33	.	.	PUNCT
ftr-426	44	1	1014	1014	NUM
ftr-426	44	2	1	1	NUM
ftr-426	44	3	.	.	PUNCT
ftr-426	44	4	interest	interest	NOUN
ftr-426	44	5	expense	expense	NOUN
ftr-426	44	6	on	on	ADP
ftr-426	44	7	sba	sba	PROPN
ftr-426	44	8	disaster	disaster	NOUN
ftr-426	44	9	loans	loan	NOUN
ftr-426	44	10	.	.	PUNCT
ftr-426	44	11	.	.	PUNCT
ftr-426	44	12	.	.	PUNCT
ftr-426	44	13	.	.	PUNCT
ftr-426	44	14	.	.	PUNCT
ftr-426	44	15	.	.	PUNCT
ftr-426	44	16	.	.	PUNCT
ftr-426	44	17	.	.	PUNCT
ftr-426	45	1	.	.	PUNCT
ftr-426	46	1	1014	1014	NUM
ftr-426	46	2	2	2	NUM
ftr-426	46	3	.	.	PUNCT
ftr-426	46	4	interest	interest	NOUN
ftr-426	46	5	expense	expense	NOUN
ftr-426	46	6	on	on	ADP
ftr-426	46	7	existing	exist	VERB
ftr-426	46	8	home	home	NOUN
ftr-426	46	9	mortgage	mortgage	NOUN
ftr-426	46	10	debt	debt	NOUN
ftr-426	46	11	1016	1016	NUM
ftr-426	46	12	3	3	NUM
ftr-426	46	13	.	.	PUNCT
ftr-426	46	14	application	application	NOUN
ftr-426	46	15	to	to	ADP
ftr-426	46	16	the	the	DET
ftr-426	46	17	bell	bell	PROPN
ftr-426	46	18	family	family	NOUN
ftr-426	46	19	,	,	PUNCT
ftr-426	46	20	hypothetical	hypothetical	ADJ
ftr-426	46	21	disaster	disaster	NOUN
ftr-426	46	22	victims	victim	NOUN
ftr-426	46	23	.	.	PUNCT
ftr-426	46	24	.	.	PUNCT
ftr-426	46	25	.	.	PUNCT
ftr-426	46	26	.	.	PUNCT
ftr-426	46	27	.	.	PUNCT
ftr-426	46	28	.	.	PUNCT
ftr-426	46	29	.	.	PUNCT
ftr-426	46	30	.	.	PUNCT
ftr-426	46	31	.	.	PUNCT
ftr-426	46	32	.	.	PUNCT
ftr-426	46	33	.	.	PUNCT
ftr-426	46	34	.	.	PUNCT
ftr-426	46	35	.	.	PUNCT
ftr-426	46	36	.	.	PUNCT
ftr-426	46	37	.	.	PUNCT
ftr-426	46	38	.	.	PUNCT
ftr-426	46	39	.	.	PUNCT
ftr-426	46	40	.	.	PUNCT
ftr-426	46	41	.	.	PUNCT
ftr-426	46	42	.	.	PUNCT
ftr-426	46	43	.	.	PUNCT
ftr-426	46	44	.	.	PUNCT
ftr-426	46	45	.	.	PUNCT
ftr-426	46	46	.	.	PUNCT
ftr-426	46	47	.	.	PUNCT
ftr-426	46	48	.	.	PUNCT
ftr-426	46	49	.	.	PUNCT
ftr-426	46	50	.	.	PUNCT
ftr-426	47	1	1018	1018	NUM
ftr-426	47	2	f.	f.	PROPN
ftr-426	47	3	tax	tax	PROPN
ftr-426	47	4	administration	administration	PROPN
ftr-426	47	5	.	.	PUNCT
ftr-426	47	6	.	.	PUNCT
ftr-426	47	7	.	.	PUNCT
ftr-426	47	8	.	.	PUNCT
ftr-426	47	9	.	.	PUNCT
ftr-426	47	10	.	.	PUNCT
ftr-426	47	11	.	.	PUNCT
ftr-426	47	12	.	.	PUNCT
ftr-426	47	13	.	.	PUNCT
ftr-426	47	14	.	.	PUNCT
ftr-426	47	15	.	.	PUNCT
ftr-426	47	16	.	.	PUNCT
ftr-426	47	17	.	.	PUNCT
ftr-426	47	18	.	.	PUNCT
ftr-426	47	19	.	.	PUNCT
ftr-426	47	20	.	.	PUNCT
ftr-426	47	21	.	.	PUNCT
ftr-426	47	22	.	.	PUNCT
ftr-426	47	23	.	.	PUNCT
ftr-426	47	24	.	.	PUNCT
ftr-426	47	25	.	.	PUNCT
ftr-426	47	26	.	.	PUNCT
ftr-426	47	27	.	.	PUNCT
ftr-426	47	28	.	.	PUNCT
ftr-426	47	29	.	.	PUNCT
ftr-426	47	30	.	.	PUNCT
ftr-426	47	31	.	.	PUNCT
ftr-426	47	32	.	.	PUNCT
ftr-426	47	33	.	.	PUNCT
ftr-426	47	34	.	.	PUNCT
ftr-426	47	35	.	.	PUNCT
ftr-426	48	1	.	.	PUNCT
ftr-426	49	1	1019	1019	NUM
ftr-426	49	2	1	1	NUM
ftr-426	49	3	.	.	PUNCT
ftr-426	49	4	extension	extension	NOUN
ftr-426	49	5	of	of	ADP
ftr-426	49	6	tax	tax	NOUN
ftr-426	49	7	filing	filing	NOUN
ftr-426	49	8	and	and	CCONJ
ftr-426	49	9	payment	payment	NOUN
ftr-426	49	10	deadlines	deadline	NOUN
ftr-426	49	11	.	.	PUNCT
ftr-426	50	1	.	.	PUNCT
ftr-426	51	1	1019	1019	NUM
ftr-426	51	2	2	2	NUM
ftr-426	51	3	.	.	PUNCT
ftr-426	51	4	abatement	abatement	NOUN
ftr-426	51	5	of	of	ADP
ftr-426	51	6	interest	interest	NOUN
ftr-426	51	7	and	and	CCONJ
ftr-426	51	8	penalties	penalty	NOUN
ftr-426	51	9	.	.	PUNCT
ftr-426	51	10	.	.	PUNCT
ftr-426	51	11	.	.	PUNCT
ftr-426	51	12	.	.	PUNCT
ftr-426	51	13	.	.	PUNCT
ftr-426	51	14	.	.	PUNCT
ftr-426	51	15	.	.	PUNCT
ftr-426	51	16	.	.	PUNCT
ftr-426	51	17	.	.	PUNCT
ftr-426	51	18	.	.	PUNCT
ftr-426	51	19	.	.	PUNCT
ftr-426	52	1	.	.	PUNCT
ftr-426	53	1	1020	1020	NUM
ftr-426	53	2	3	3	X
ftr-426	53	3	.	.	PUNCT
ftr-426	54	1	restoring	restore	VERB
ftr-426	54	2	records	record	NOUN
ftr-426	54	3	and	and	CCONJ
ftr-426	54	4	moving	move	VERB
ftr-426	54	5	forward	forward	ADV
ftr-426	54	6	.	.	PUNCT
ftr-426	54	7	.	.	PUNCT
ftr-426	54	8	.	.	PUNCT
ftr-426	54	9	.	.	PUNCT
ftr-426	54	10	.	.	PUNCT
ftr-426	54	11	.	.	PUNCT
ftr-426	54	12	.	.	PUNCT
ftr-426	55	1	.	.	PUNCT
ftr-426	56	1	1020	1020	NUM
ftr-426	56	2	4	4	NUM
ftr-426	56	3	.	.	PUNCT
ftr-426	56	4	application	application	NOUN
ftr-426	56	5	to	to	ADP
ftr-426	56	6	the	the	DET
ftr-426	56	7	bell	bell	PROPN
ftr-426	56	8	family	family	NOUN
ftr-426	56	9	hypothetical	hypothetical	ADJ
ftr-426	56	10	disaster	disaster	NOUN
ftr-426	56	11	victims	victim	NOUN
ftr-426	56	12	.	.	PUNCT
ftr-426	56	13	.	.	PUNCT
ftr-426	56	14	.	.	PUNCT
ftr-426	56	15	.	.	PUNCT
ftr-426	56	16	.	.	PUNCT
ftr-426	56	17	.	.	PUNCT
ftr-426	56	18	.	.	PUNCT
ftr-426	56	19	.	.	PUNCT
ftr-426	56	20	.	.	PUNCT
ftr-426	56	21	.	.	PUNCT
ftr-426	56	22	.	.	PUNCT
ftr-426	56	23	.	.	PUNCT
ftr-426	56	24	.	.	PUNCT
ftr-426	56	25	.	.	PUNCT
ftr-426	56	26	.	.	PUNCT
ftr-426	56	27	.	.	PUNCT
ftr-426	56	28	.	.	PUNCT
ftr-426	56	29	.	.	PUNCT
ftr-426	56	30	.	.	PUNCT
ftr-426	56	31	.	.	PUNCT
ftr-426	56	32	.	.	PUNCT
ftr-426	56	33	.	.	PUNCT
ftr-426	56	34	.	.	PUNCT
ftr-426	56	35	.	.	PUNCT
ftr-426	56	36	.	.	PUNCT
ftr-426	56	37	.	.	PUNCT
ftr-426	56	38	.	.	PUNCT
ftr-426	57	1	.	.	PUNCT
ftr-426	58	1	1021	1021	NUM
ftr-426	58	2	iv	iv	NUM
ftr-426	58	3	.	.	PUNCT
ftr-426	58	4	conclusion	conclusion	NOUN
ftr-426	58	5	.	.	PUNCT
ftr-426	58	6	.	.	PUNCT
ftr-426	58	7	.	.	PUNCT
ftr-426	58	8	.	.	PUNCT
ftr-426	58	9	.	.	PUNCT
ftr-426	58	10	.	.	PUNCT
ftr-426	58	11	.	.	PUNCT
ftr-426	58	12	.	.	PUNCT
ftr-426	58	13	.	.	PUNCT
ftr-426	58	14	.	.	PUNCT
ftr-426	58	15	.	.	PUNCT
ftr-426	58	16	.	.	PUNCT
ftr-426	58	17	.	.	PUNCT
ftr-426	58	18	.	.	PUNCT
ftr-426	58	19	.	.	PUNCT
ftr-426	58	20	.	.	PUNCT
ftr-426	58	21	.	.	PUNCT
ftr-426	58	22	.	.	PUNCT
ftr-426	58	23	.	.	PUNCT
ftr-426	58	24	.	.	PUNCT
ftr-426	58	25	.	.	PUNCT
ftr-426	58	26	.	.	PUNCT
ftr-426	58	27	.	.	PUNCT
ftr-426	58	28	.	.	PUNCT
ftr-426	58	29	.	.	PUNCT
ftr-426	58	30	.	.	PUNCT
ftr-426	58	31	.	.	PUNCT
ftr-426	58	32	.	.	PUNCT
ftr-426	58	33	.	.	PUNCT
ftr-426	58	34	.	.	PUNCT
ftr-426	58	35	.	.	PUNCT
ftr-426	58	36	.	.	PUNCT
ftr-426	58	37	.	.	PUNCT
ftr-426	58	38	.	.	PUNCT
ftr-426	58	39	.	.	PUNCT
ftr-426	58	40	.	.	PUNCT
ftr-426	58	41	.	.	PUNCT
ftr-426	58	42	.	.	PUNCT
ftr-426	58	43	.	.	PUNCT
ftr-426	58	44	.	.	PUNCT
ftr-426	58	45	.	.	PUNCT
ftr-426	59	1	.	.	PUNCT
ftr-426	60	1	1022	1022	NUM
ftr-426	60	2	2005	2005	NUM
ftr-426	60	3	]	]	PUNCT
ftr-426	60	4	anatomy	anatomy	NOUN
ftr-426	60	5	of	of	ADP
ftr-426	60	6	a	a	DET
ftr-426	60	7	disaster	disaster	NOUN
ftr-426	60	8	955	955	NUM
ftr-426	60	9	1	1	NUM
ftr-426	60	10	.	.	PUNCT
ftr-426	61	1	see	see	VERB
ftr-426	61	2	jane	jane	PROPN
ftr-426	61	3	clifford	clifford	PROPN
ftr-426	61	4	,	,	PUNCT
ftr-426	61	5	san	san	PROPN
ftr-426	61	6	diego	diego	PROPN
ftr-426	61	7	county	county	PROPN
ftr-426	61	8	firestorms	firestorm	NOUN
ftr-426	61	9	aftermath	aftermath	VERB
ftr-426	61	10	:	:	PUNCT
ftr-426	61	11	building	build	VERB
ftr-426	61	12	a	a	DET
ftr-426	61	13	future	future	NOUN
ftr-426	61	14	,	,	PUNCT
ftr-426	61	15	first	first	ADV
ftr-426	61	16	in	in	ADP
ftr-426	61	17	occasional	occasional	ADJ
ftr-426	61	18	series	series	NOUN
ftr-426	61	19	,	,	PUNCT
ftr-426	61	20	the	the	DET
ftr-426	61	21	san	san	PROPN
ftr-426	61	22	diego	diego	PROPN
ftr-426	61	23	union	union	PROPN
ftr-426	61	24	-	-	PUNCT
ftr-426	61	25	trib	trib	PROPN
ftr-426	61	26	.	.	PUNCT
ftr-426	61	27	,	,	PUNCT
ftr-426	61	28	dec	dec	PROPN
ftr-426	61	29	.	.	PROPN
ftr-426	61	30	28	28	NUM
ftr-426	61	31	,	,	PUNCT
ftr-426	61	32	2003	2003	NUM
ftr-426	61	33	,	,	PUNCT
ftr-426	61	34	at	at	ADP
ftr-426	61	35	e1	e1	PROPN
ftr-426	61	36	,	,	PUNCT
ftr-426	61	37	e4	e4	PROPN
ftr-426	61	38	(	(	PUNCT
ftr-426	61	39	describing	describe	VERB
ftr-426	61	40	the	the	DET
ftr-426	61	41	narrow	narrow	ADJ
ftr-426	61	42	escape	escape	NOUN
ftr-426	61	43	from	from	ADP
ftr-426	61	44	the	the	DET
ftr-426	61	45	firestorm	firestorm	NOUN
ftr-426	61	46	of	of	ADP
ftr-426	61	47	2003	2003	NUM
ftr-426	61	48	by	by	ADP
ftr-426	61	49	the	the	DET
ftr-426	61	50	bellante	bellante	PROPN
ftr-426	61	51	family	family	NOUN
ftr-426	61	52	and	and	CCONJ
ftr-426	61	53	their	their	PRON
ftr-426	61	54	devastating	devastating	ADJ
ftr-426	61	55	loss	loss	NOUN
ftr-426	61	56	of	of	ADP
ftr-426	61	57	everything	everything	PRON
ftr-426	61	58	,	,	PUNCT
ftr-426	61	59	but	but	CCONJ
ftr-426	61	60	their	their	PRON
ftr-426	61	61	lives	life	NOUN
ftr-426	61	62	)	)	PUNCT
ftr-426	61	63	.	.	PUNCT
ftr-426	62	1	2	2	X
ftr-426	62	2	.	.	X
ftr-426	63	1	i	i	PRON
ftr-426	63	2	d.	d.	PROPN
ftr-426	63	3	3	3	X
ftr-426	63	4	.	.	PUNCT
ftr-426	64	1	see	see	VERB
ftr-426	64	2	i	i	PRON
ftr-426	64	3	d.	d.	PROPN
ftr-426	64	4	,	,	PUNCT
ftr-426	64	5	at	at	ADP
ftr-426	64	6	e4	e4	PROPN
ftr-426	64	7	(	(	PUNCT
ftr-426	64	8	waking	wake	VERB
ftr-426	64	9	their	their	PRON
ftr-426	64	10	eleven	eleven	NUM
ftr-426	64	11	and	and	CCONJ
ftr-426	64	12	thirteen	thirteen	NUM
ftr-426	64	13	year	year	NOUN
ftr-426	64	14	-	-	PUNCT
ftr-426	64	15	old	old	ADJ
ftr-426	64	16	daughters	daughter	NOUN
ftr-426	64	17	they	they	PRON
ftr-426	64	18	hustled	hustle	VERB
ftr-426	64	19	into	into	ADP
ftr-426	64	20	their	their	PRON
ftr-426	64	21	truck	truck	NOUN
ftr-426	64	22	and	and	CCONJ
ftr-426	64	23	drove	drive	VERB
ftr-426	64	24	down	down	ADP
ftr-426	64	25	the	the	DET
ftr-426	64	26	dirt	dirt	NOUN
ftr-426	64	27	road	road	NOUN
ftr-426	64	28	to	to	PART
ftr-426	64	29	escape	escape	VERB
ftr-426	64	30	the	the	DET
ftr-426	64	31	firestorm	firestorm	NOUN
ftr-426	64	32	)	)	PUNCT
ftr-426	64	33	.	.	PUNCT
ftr-426	65	1	4	4	X
ftr-426	65	2	.	.	X
ftr-426	65	3	see	see	VERB
ftr-426	65	4	i	i	PRON
ftr-426	65	5	d.	d.	PROPN
ftr-426	65	6	(	(	PUNCT
ftr-426	65	7	facing	face	VERB
ftr-426	65	8	a	a	DET
ftr-426	65	9	wall	wall	NOUN
ftr-426	65	10	of	of	ADP
ftr-426	65	11	flames	flame	NOUN
ftr-426	65	12	they	they	PRON
ftr-426	65	13	made	make	VERB
ftr-426	65	14	a	a	DET
ftr-426	65	15	quick	quick	ADJ
ftr-426	65	16	,	,	PUNCT
ftr-426	65	17	impossible	impossible	ADJ
ftr-426	65	18	turn	turn	NOUN
ftr-426	65	19	to	to	PART
ftr-426	65	20	retreat	retreat	VERB
ftr-426	65	21	,	,	PUNCT
ftr-426	65	22	but	but	CCONJ
ftr-426	65	23	soon	soon	ADV
ftr-426	65	24	the	the	DET
ftr-426	65	25	lack	lack	NOUN
ftr-426	65	26	of	of	ADP
ftr-426	65	27	oxygen	oxygen	NOUN
ftr-426	65	28	stalled	stall	VERB
ftr-426	65	29	the	the	DET
ftr-426	65	30	truck	truck	NOUN
ftr-426	65	31	’s	’s	PART
ftr-426	65	32	engine	engine	NOUN
ftr-426	65	33	and	and	CCONJ
ftr-426	65	34	they	they	PRON
ftr-426	65	35	had	have	VERB
ftr-426	65	36	to	to	PART
ftr-426	65	37	abandon	abandon	VERB
ftr-426	65	38	the	the	DET
ftr-426	65	39	flaming	flame	VERB
ftr-426	65	40	vehicle	vehicle	NOUN
ftr-426	65	41	)	)	PUNCT
ftr-426	65	42	.	.	PUNCT
ftr-426	66	1	5	5	X
ftr-426	66	2	.	.	X
ftr-426	66	3	see	see	VERB
ftr-426	66	4	i	i	PRON
ftr-426	66	5	d.	d.	PROPN
ftr-426	66	6	(	(	PUNCT
ftr-426	66	7	surmising	surmise	VERB
ftr-426	66	8	that	that	SCONJ
ftr-426	66	9	the	the	DET
ftr-426	66	10	small	small	ADJ
ftr-426	66	11	area	area	NOUN
ftr-426	66	12	that	that	PRON
ftr-426	66	13	saved	save	VERB
ftr-426	66	14	their	their	PRON
ftr-426	66	15	lives	life	NOUN
ftr-426	66	16	must	must	AUX
ftr-426	66	17	have	have	AUX
ftr-426	66	18	been	be	AUX
ftr-426	66	19	cleared	clear	VERB
ftr-426	66	20	of	of	ADP
ftr-426	66	21	trees	tree	NOUN
ftr-426	66	22	and	and	CCONJ
ftr-426	66	23	brush	brush	NOUN
ftr-426	66	24	for	for	ADP
ftr-426	66	25	a	a	DET
ftr-426	66	26	trailer	trailer	NOUN
ftr-426	66	27	)	)	PUNCT
ftr-426	66	28	.	.	PUNCT
ftr-426	67	1	6	6	X
ftr-426	67	2	.	.	X
ftr-426	67	3	see	see	VERB
ftr-426	67	4	i	i	PRON
ftr-426	67	5	d.	d.	PROPN
ftr-426	67	6	(	(	PUNCT
ftr-426	67	7	acknowledging	acknowledge	VERB
ftr-426	67	8	that	that	SCONJ
ftr-426	67	9	“	"	PUNCT
ftr-426	67	10	[	[	X
ftr-426	67	11	w]e	w]e	NOUN
ftr-426	67	12	were	be	AUX
ftr-426	67	13	going	go	VERB
ftr-426	67	14	to	to	PART
ftr-426	67	15	live	live	VERB
ftr-426	67	16	together	together	ADV
ftr-426	67	17	,	,	PUNCT
ftr-426	67	18	or	or	CCONJ
ftr-426	67	19	die	die	VERB
ftr-426	67	20	together	together	ADV
ftr-426	67	21	,	,	PUNCT
ftr-426	67	22	”	"	PUNCT
ftr-426	67	23	)	)	PUNCT
ftr-426	67	24	.	.	PUNCT
ftr-426	68	1	7	7	X
ftr-426	68	2	.	.	X
ftr-426	68	3	see	see	VERB
ftr-426	68	4	i	i	PRON
ftr-426	68	5	d.	d.	PROPN
ftr-426	68	6	(	(	PUNCT
ftr-426	68	7	recounting	recount	VERB
ftr-426	68	8	how	how	SCONJ
ftr-426	68	9	the	the	DET
ftr-426	68	10	firestorm	firestorm	NOUN
ftr-426	68	11	melted	melt	VERB
ftr-426	68	12	the	the	DET
ftr-426	68	13	skin	skin	NOUN
ftr-426	68	14	off	off	ADP
ftr-426	68	15	lori	lori	PROPN
ftr-426	68	16	bellante	bellante	PROPN
ftr-426	68	17	’s	’s	PART
ftr-426	68	18	arm	arm	NOUN
ftr-426	68	19	and	and	CCONJ
ftr-426	68	20	then	then	ADV
ftr-426	68	21	raged	rage	VERB
ftr-426	68	22	around	around	ADP
ftr-426	68	23	them	they	PRON
ftr-426	68	24	for	for	ADP
ftr-426	68	25	four	four	NUM
ftr-426	68	26	endless	endless	ADJ
ftr-426	68	27	hours	hour	NOUN
ftr-426	68	28	)	)	PUNCT
ftr-426	68	29	.	.	PUNCT
ftr-426	69	1	8	8	X
ftr-426	69	2	.	.	X
ftr-426	69	3	see	see	PROPN
ftr-426	69	4	janine	janine	PROPN
ftr-426	69	5	zuniga	zuniga	PROPN
ftr-426	69	6	,	,	PUNCT
ftr-426	69	7	san	san	PROPN
ftr-426	69	8	diego	diego	PROPN
ftr-426	69	9	county	county	PROPN
ftr-426	69	10	firestorms	firestorm	NOUN
ftr-426	69	11	aftermath	aftermath	VERB
ftr-426	69	12	:	:	PUNCT
ftr-426	69	13	eight	eight	NUM
ftr-426	69	14	lives	life	NOUN
ftr-426	69	15	lost	lose	VERB
ftr-426	69	16	in	in	ADP
ftr-426	69	17	small	small	ADJ
ftr-426	69	18	community	community	NOUN
ftr-426	69	19	near	near	ADP
ftr-426	69	20	barona	barona	PROPN
ftr-426	69	21	,	,	PUNCT
ftr-426	69	22	neighbors	neighbor	NOUN
ftr-426	69	23	killed	kill	VERB
ftr-426	69	24	trying	try	VERB
ftr-426	69	25	to	to	PART
ftr-426	69	26	evacuate	evacuate	VERB
ftr-426	69	27	homes	home	NOUN
ftr-426	69	28	,	,	PUNCT
ftr-426	69	29	others	other	NOUN
ftr-426	69	30	barely	barely	ADV
ftr-426	69	31	escaped	escape	VERB
ftr-426	69	32	,	,	PUNCT
ftr-426	69	33	the	the	DET
ftr-426	69	34	san	san	PROPN
ftr-426	69	35	diego	diego	PROPN
ftr-426	69	36	union	union	PROPN
ftr-426	69	37	-	-	PUNCT
ftr-426	69	38	trib	trib	PROPN
ftr-426	69	39	.	.	PUNCT
ftr-426	69	40	,	,	PUNCT
ftr-426	69	41	nov	nov	PROPN
ftr-426	69	42	.	.	PROPN
ftr-426	69	43	2	2	NUM
ftr-426	69	44	,	,	PUNCT
ftr-426	69	45	2003	2003	NUM
ftr-426	69	46	,	,	PUNCT
ftr-426	69	47	at	at	ADP
ftr-426	69	48	a10	a10	NOUN
ftr-426	69	49	(	(	PUNCT
ftr-426	69	50	describing	describe	VERB
ftr-426	69	51	the	the	DET
ftr-426	69	52	tragic	tragic	ADJ
ftr-426	69	53	loss	loss	NOUN
ftr-426	69	54	of	of	ADP
ftr-426	69	55	eight	eight	NUM
ftr-426	69	56	of	of	ADP
ftr-426	69	57	the	the	DET
ftr-426	69	58	bellante	bellante	PROPN
ftr-426	69	59	’s	’s	PART
ftr-426	69	60	neighbors	neighbor	NOUN
ftr-426	69	61	in	in	ADP
ftr-426	69	62	the	the	DET
ftr-426	69	63	firestorm	firestorm	NOUN
ftr-426	69	64	they	they	PRON
ftr-426	69	65	barely	barely	ADV
ftr-426	69	66	escaped	escape	VERB
ftr-426	69	67	)	)	PUNCT
ftr-426	69	68	.	.	PUNCT
ftr-426	70	1	anatomy	anatomy	NOUN
ftr-426	70	2	of	of	ADP
ftr-426	70	3	a	a	DET
ftr-426	70	4	disaster	disaster	NOUN
ftr-426	70	5	under	under	ADP
ftr-426	70	6	the	the	DET
ftr-426	70	7	internal	internal	PROPN
ftr-426	70	8	revenue	revenue	PROPN
ftr-426	70	9	code	code	PROPN
ftr-426	70	10	francine	francine	PROPN
ftr-426	70	11	j.	j.	PROPN
ftr-426	70	12	lipman	lipman	PROPN
ftr-426	70	13	i.	i.	PROPN
ftr-426	70	14	introduction	introduction	NOUN
ftr-426	70	15	it	it	PRON
ftr-426	70	16	might	might	AUX
ftr-426	70	17	have	have	AUX
ftr-426	70	18	been	be	AUX
ftr-426	70	19	the	the	DET
ftr-426	70	20	howl	howl	NOUN
ftr-426	70	21	of	of	ADP
ftr-426	70	22	whipping	whip	VERB
ftr-426	70	23	winds	wind	NOUN
ftr-426	70	24	;	;	PUNCT
ftr-426	70	25	or	or	CCONJ
ftr-426	70	26	the	the	DET
ftr-426	70	27	crackle	crackle	NOUN
ftr-426	70	28	,	,	PUNCT
ftr-426	70	29	snap	snap	NOUN
ftr-426	70	30	,	,	PUNCT
ftr-426	70	31	pop	pop	NOUN
ftr-426	70	32	of	of	ADP
ftr-426	70	33	sizzling	sizzling	ADJ
ftr-426	70	34	cinders	cinder	NOUN
ftr-426	70	35	;	;	PUNCT
ftr-426	70	36	or	or	CCONJ
ftr-426	70	37	the	the	DET
ftr-426	70	38	stench	stench	NOUN
ftr-426	70	39	of	of	ADP
ftr-426	70	40	smoke	smoke	NOUN
ftr-426	70	41	that	that	PRON
ftr-426	70	42	woke	wake	VERB
ftr-426	70	43	them	they	PRON
ftr-426	70	44	into	into	ADP
ftr-426	70	45	the	the	DET
ftr-426	70	46	nightmare	nightmare	NOUN
ftr-426	70	47	of	of	ADP
ftr-426	70	48	3:00	3:00	NUM
ftr-426	70	49	a.m.	a.m.	NOUN
ftr-426	70	50	on	on	ADP
ftr-426	70	51	october	october	PROPN
ftr-426	70	52	26	26	NUM
ftr-426	70	53	,	,	PUNCT
ftr-426	70	54	2003.1	2003.1	NUM
ftr-426	70	55	they	they	PRON
ftr-426	70	56	awoke	awake	VERB
ftr-426	70	57	on	on	ADP
ftr-426	70	58	wildcat	wildcat	PROPN
ftr-426	70	59	canyon	canyon	NOUN
ftr-426	70	60	road	road	NOUN
ftr-426	70	61	surrounded	surround	VERB
ftr-426	70	62	by	by	ADP
ftr-426	70	63	their	their	PRON
ftr-426	70	64	woods	wood	NOUN
ftr-426	70	65	and	and	CCONJ
ftr-426	70	66	the	the	DET
ftr-426	70	67	cleveland	cleveland	PROPN
ftr-426	70	68	national	national	PROPN
ftr-426	70	69	forest	forest	PROPN
ftr-426	70	70	engulfed	engulf	VERB
ftr-426	70	71	in	in	ADP
ftr-426	70	72	a	a	DET
ftr-426	70	73	firestorm.2	firestorm.2	NOUN
ftr-426	70	74	lonnie	lonnie	PROPN
ftr-426	70	75	and	and	CCONJ
ftr-426	70	76	lori	lori	PROPN
ftr-426	70	77	bellante	bellante	PROPN
ftr-426	70	78	and	and	CCONJ
ftr-426	70	79	their	their	PRON
ftr-426	70	80	teenage	teenage	ADJ
ftr-426	70	81	daughters	daughter	NOUN
ftr-426	70	82	,	,	PUNCT
ftr-426	70	83	melanie	melanie	PROPN
ftr-426	70	84	and	and	CCONJ
ftr-426	70	85	lindi	lindi	PROPN
ftr-426	70	86	,	,	PUNCT
ftr-426	70	87	raced	race	VERB
ftr-426	70	88	from	from	ADP
ftr-426	70	89	their	their	PRON
ftr-426	70	90	third	third	ADJ
ftr-426	70	91	-	-	PUNCT
ftr-426	70	92	generation	generation	NOUN
ftr-426	70	93	homestead	homestead	NOUN
ftr-426	70	94	to	to	ADP
ftr-426	70	95	the	the	DET
ftr-426	70	96	family	family	NOUN
ftr-426	70	97	ford	ford	NOUN
ftr-426	70	98	to	to	PART
ftr-426	70	99	escape	escape	VERB
ftr-426	70	100	threatening	threaten	VERB
ftr-426	70	101	flames.3	flames.3	NOUN
ftr-426	70	102	the	the	DET
ftr-426	70	103	heat	heat	NOUN
ftr-426	70	104	,	,	PUNCT
ftr-426	70	105	registering	register	VERB
ftr-426	70	106	hundreds	hundred	NOUN
ftr-426	70	107	of	of	ADP
ftr-426	70	108	degrees	degree	NOUN
ftr-426	70	109	,	,	PUNCT
ftr-426	70	110	melted	melt	VERB
ftr-426	70	111	the	the	DET
ftr-426	70	112	truck	truck	NOUN
ftr-426	70	113	’s	’s	PART
ftr-426	70	114	tires	tire	NOUN
ftr-426	70	115	and	and	CCONJ
ftr-426	70	116	set	set	VERB
ftr-426	70	117	it	it	PRON
ftr-426	70	118	ablaze.4	ablaze.4	ADP
ftr-426	70	119	the	the	DET
ftr-426	70	120	family	family	NOUN
ftr-426	70	121	surrounded	surround	VERB
ftr-426	70	122	by	by	ADP
ftr-426	70	123	hundreds	hundred	NOUN
ftr-426	70	124	of	of	ADP
ftr-426	70	125	burning	burn	VERB
ftr-426	70	126	trees	tree	NOUN
ftr-426	70	127	somehow	somehow	ADV
ftr-426	70	128	found	find	VERB
ftr-426	70	129	a	a	DET
ftr-426	70	130	small	small	ADJ
ftr-426	70	131	clearing.5	clearing.5	NOUN
ftr-426	70	132	huddled	huddle	VERB
ftr-426	70	133	together	together	ADV
ftr-426	70	134	,	,	PUNCT
ftr-426	70	135	they	they	PRON
ftr-426	70	136	buried	bury	VERB
ftr-426	70	137	their	their	PRON
ftr-426	70	138	sweaty	sweaty	NOUN
ftr-426	70	139	faces	face	NOUN
ftr-426	70	140	and	and	CCONJ
ftr-426	70	141	burned	burn	VERB
ftr-426	70	142	bodies	body	NOUN
ftr-426	70	143	in	in	ADP
ftr-426	70	144	the	the	DET
ftr-426	70	145	dirt	dirt	NOUN
ftr-426	70	146	and	and	CCONJ
ftr-426	70	147	waited.6	waited.6	PROPN
ftr-426	70	148	for	for	ADP
ftr-426	70	149	four	four	NUM
ftr-426	70	150	incessant	incessant	ADJ
ftr-426	70	151	hours	hour	NOUN
ftr-426	70	152	,	,	PUNCT
ftr-426	70	153	the	the	DET
ftr-426	70	154	wildfire	wildfire	NOUN
ftr-426	70	155	that	that	PRON
ftr-426	70	156	consumed	consume	VERB
ftr-426	70	157	everything	everything	PRON
ftr-426	70	158	but	but	CCONJ
ftr-426	70	159	their	their	PRON
ftr-426	70	160	lives	life	NOUN
ftr-426	70	161	,	,	PUNCT
ftr-426	70	162	raged	rage	VERB
ftr-426	70	163	around	around	ADV
ftr-426	70	164	them.7	them.7	NOUN
ftr-426	70	165	finally	finally	ADV
ftr-426	70	166	,	,	PUNCT
ftr-426	70	167	the	the	DET
ftr-426	70	168	bellante	bellante	PROPN
ftr-426	70	169	family	family	NOUN
ftr-426	70	170	stumbled	stumble	VERB
ftr-426	70	171	to	to	ADP
ftr-426	70	172	their	their	PRON
ftr-426	70	173	feet	foot	NOUN
ftr-426	70	174	,	,	PUNCT
ftr-426	70	175	shocked	shock	VERB
ftr-426	70	176	and	and	CCONJ
ftr-426	70	177	exhausted	exhausted	ADJ
ftr-426	70	178	they	they	PRON
ftr-426	70	179	began	begin	VERB
ftr-426	70	180	to	to	PART
ftr-426	70	181	grasp	grasp	VERB
ftr-426	70	182	the	the	DET
ftr-426	70	183	horror	horror	NOUN
ftr-426	70	184	that	that	PRON
ftr-426	70	185	surrounded	surround	VERB
ftr-426	70	186	them	they	PRON
ftr-426	70	187	.	.	PUNCT
ftr-426	71	1	even	even	ADV
ftr-426	71	2	though	though	SCONJ
ftr-426	71	3	they	they	PRON
ftr-426	71	4	lost	lose	VERB
ftr-426	71	5	everything	everything	PRON
ftr-426	71	6	,	,	PUNCT
ftr-426	71	7	the	the	DET
ftr-426	71	8	bellantes	bellante	NOUN
ftr-426	71	9	are	be	AUX
ftr-426	71	10	reminded	remind	VERB
ftr-426	71	11	daily	daily	ADV
ftr-426	71	12	by	by	ADP
ftr-426	71	13	the	the	DET
ftr-426	71	14	absence	absence	NOUN
ftr-426	71	15	of	of	ADP
ftr-426	71	16	eight	eight	NUM
ftr-426	71	17	neighbors	neighbor	NOUN
ftr-426	71	18	how	how	SCONJ
ftr-426	71	19	lucky	lucky	ADJ
ftr-426	71	20	they	they	PRON
ftr-426	71	21	are	be	AUX
ftr-426	71	22	to	to	PART
ftr-426	71	23	have	have	AUX
ftr-426	71	24	survived	survive	VERB
ftr-426	71	25	this	this	DET
ftr-426	71	26	disaster.8	disaster.8	PROPN
ftr-426	71	27	956	956	NUM
ftr-426	71	28	florida	florida	PROPN
ftr-426	71	29	tax	tax	NOUN
ftr-426	71	30	review	review	NOUN
ftr-426	72	1	[	[	X
ftr-426	72	2	vol.6:10	vol.6:10	NOUN
ftr-426	72	3	9	9	NUM
ftr-426	72	4	.	.	PUNCT
ftr-426	73	1	see	see	VERB
ftr-426	73	2	federal	federal	ADJ
ftr-426	73	3	emergency	emergency	NOUN
ftr-426	73	4	management	management	NOUN
ftr-426	73	5	agency	agency	NOUN
ftr-426	73	6	,	,	PUNCT
ftr-426	73	7	fema	fema	PROPN
ftr-426	73	8	brochure	brochure	NOUN
ftr-426	73	9	,	,	PUNCT
ftr-426	73	10	availab	availab	PROPN
ftr-426	73	11	le	le	X
ftr-426	73	12	at	at	ADP
ftr-426	73	13	http://www.fema.gov/pdf/library/thisisfema.pdf	http://www.fema.gov/pdf/library/thisisfema.pdf	PROPN
ftr-426	73	14	(	(	PUNCT
ftr-426	73	15	last	last	ADJ
ftr-426	73	16	visited	visit	VERB
ftr-426	73	17	feb	feb	PROPN
ftr-426	73	18	.	.	PROPN
ftr-426	73	19	17	17	NUM
ftr-426	73	20	,	,	PUNCT
ftr-426	73	21	2005	2005	NUM
ftr-426	73	22	)	)	PUNCT
ftr-426	73	23	(	(	PUNCT
ftr-426	73	24	noting	note	VERB
ftr-426	73	25	that	that	SCONJ
ftr-426	73	26	“	"	PUNCT
ftr-426	73	27	disasters	disaster	NOUN
ftr-426	73	28	can	can	AUX
ftr-426	73	29	strike	strike	VERB
ftr-426	73	30	at	at	ADP
ftr-426	73	31	any	any	DET
ftr-426	73	32	time	time	NOUN
ftr-426	73	33	,	,	PUNCT
ftr-426	73	34	any	any	DET
ftr-426	73	35	where	where	SCONJ
ftr-426	73	36	.	.	PUNCT
ftr-426	73	37	.	.	PUNCT
ftr-426	73	38	.	.	PUNCT
ftr-426	74	1	they	they	PRON
ftr-426	74	2	can	can	AUX
ftr-426	74	3	be	be	AUX
ftr-426	74	4	an	an	DET
ftr-426	74	5	act	act	NOUN
ftr-426	74	6	of	of	ADP
ftr-426	74	7	nature	nature	NOUN
ftr-426	74	8	or	or	CCONJ
ftr-426	74	9	an	an	DET
ftr-426	74	10	act	act	NOUN
ftr-426	74	11	of	of	ADP
ftr-426	74	12	terrorism	terrorism	NOUN
ftr-426	74	13	.	.	PUNCT
ftr-426	75	1	they	they	PRON
ftr-426	75	2	can	can	AUX
ftr-426	75	3	strike	strike	VERB
ftr-426	75	4	suddenly	suddenly	ADV
ftr-426	75	5	,	,	PUNCT
ftr-426	75	6	or	or	CCONJ
ftr-426	75	7	build	build	VERB
ftr-426	75	8	over	over	ADP
ftr-426	75	9	days	day	NOUN
ftr-426	75	10	and	and	CCONJ
ftr-426	75	11	weeks	week	NOUN
ftr-426	75	12	before	before	ADP
ftr-426	75	13	bringing	bring	VERB
ftr-426	75	14	catastrophe	catastrophe	NOUN
ftr-426	75	15	.	.	PUNCT
ftr-426	76	1	no	no	ADV
ftr-426	76	2	matter	matter	ADV
ftr-426	76	3	how	how	SCONJ
ftr-426	76	4	they	they	PRON
ftr-426	76	5	come	come	VERB
ftr-426	76	6	,	,	PUNCT
ftr-426	76	7	disasters	disaster	NOUN
ftr-426	76	8	put	put	VERB
ftr-426	76	9	millions	million	NOUN
ftr-426	76	10	of	of	ADP
ftr-426	76	11	americans	americans	PROPN
ftr-426	76	12	in	in	ADP
ftr-426	76	13	danger	danger	NOUN
ftr-426	76	14	every	every	DET
ftr-426	76	15	year	year	NOUN
ftr-426	76	16	,	,	PUNCT
ftr-426	76	17	and	and	CCONJ
ftr-426	76	18	destroy	destroy	VERB
ftr-426	76	19	billions	billion	NOUN
ftr-426	76	20	of	of	ADP
ftr-426	76	21	dollars	dollar	NOUN
ftr-426	76	22	worth	worth	ADJ
ftr-426	76	23	of	of	ADP
ftr-426	76	24	property	property	NOUN
ftr-426	76	25	.	.	PUNCT
ftr-426	76	26	)	)	PUNCT
ftr-426	76	27	;	;	PUNCT
ftr-426	76	28	international	international	PROPN
ftr-426	76	29	federation	federation	PROPN
ftr-426	76	30	of	of	ADP
ftr-426	76	31	red	red	PROPN
ftr-426	76	32	cross	cross	PROPN
ftr-426	76	33	and	and	CCONJ
ftr-426	76	34	red	red	PROPN
ftr-426	76	35	crescent	crescent	PROPN
ftr-426	76	36	societies	society	NOUN
ftr-426	76	37	,	,	PUNCT
ftr-426	76	38	world	world	NOUN
ftr-426	76	39	disasters	disaster	NOUN
ftr-426	76	40	report	report	VERB
ftr-426	76	41	2002	2002	NUM
ftr-426	76	42	,	,	PUNCT
ftr-426	76	43	10	10	NUM
ftr-426	76	44	,	,	PUNCT
ftr-426	76	45	37	37	NUM
ftr-426	76	46	,	,	PUNCT
ftr-426	76	47	171	171	NUM
ftr-426	76	48	-	-	SYM
ftr-426	76	49	72	72	NUM
ftr-426	76	50	,	,	PUNCT
ftr-426	76	51	187	187	NUM
ftr-426	76	52	(	(	PUNCT
ftr-426	76	53	table	table	NOUN
ftr-426	76	54	1	1	NUM
ftr-426	76	55	)	)	PUNCT
ftr-426	76	56	(	(	PUNCT
ftr-426	76	57	reporting	report	VERB
ftr-426	76	58	that	that	SCONJ
ftr-426	76	59	over	over	ADP
ftr-426	76	60	the	the	DET
ftr-426	76	61	past	past	ADJ
ftr-426	76	62	thirty	thirty	NUM
ftr-426	76	63	years	year	NOUN
ftr-426	76	64	the	the	DET
ftr-426	76	65	number	number	NOUN
ftr-426	76	66	of	of	ADP
ftr-426	76	67	people	people	NOUN
ftr-426	76	68	impacted	impact	VERB
ftr-426	76	69	by	by	ADP
ftr-426	76	70	disasters	disaster	NOUN
ftr-426	76	71	has	have	AUX
ftr-426	76	72	increased	increase	VERB
ftr-426	76	73	dramatically	dramatically	ADV
ftr-426	76	74	;	;	PUNCT
ftr-426	76	75	in	in	ADP
ftr-426	76	76	2001	2001	NUM
ftr-426	76	77	,	,	PUNCT
ftr-426	76	78	170	170	NUM
ftr-426	76	79	million	million	NUM
ftr-426	76	80	people	people	NOUN
ftr-426	76	81	worldwide	worldwide	ADV
ftr-426	76	82	(	(	PUNCT
ftr-426	76	83	11.2	11.2	NUM
ftr-426	76	84	million	million	NUM
ftr-426	76	85	in	in	ADP
ftr-426	76	86	the	the	DET
ftr-426	76	87	americas	america	NOUN
ftr-426	76	88	)	)	PUNCT
ftr-426	76	89	were	be	AUX
ftr-426	76	90	affected	affect	VERB
ftr-426	76	91	by	by	ADP
ftr-426	76	92	disasters	disaster	NOUN
ftr-426	76	93	–	–	PUNCT
ftr-426	76	94	below	below	ADP
ftr-426	76	95	the	the	DET
ftr-426	76	96	decade	decade	NOUN
ftr-426	76	97	’s	’s	PART
ftr-426	76	98	average	average	NOUN
ftr-426	76	99	of	of	ADP
ftr-426	76	100	200	200	NUM
ftr-426	76	101	million	million	NUM
ftr-426	76	102	but	but	CCONJ
ftr-426	76	103	significantly	significantly	ADV
ftr-426	76	104	greater	great	ADJ
ftr-426	76	105	than	than	ADP
ftr-426	76	106	the	the	DET
ftr-426	76	107	74	74	NUM
ftr-426	76	108	million	million	NUM
ftr-426	76	109	average	average	NOUN
ftr-426	76	110	during	during	ADP
ftr-426	76	111	the	the	DET
ftr-426	76	112	1970s	1970s	NUM
ftr-426	76	113	)	)	PUNCT
ftr-426	76	114	.	.	PUNCT
ftr-426	77	1	10	10	NUM
ftr-426	77	2	.	.	PUNCT
ftr-426	78	1	over	over	ADP
ftr-426	78	2	the	the	DET
ftr-426	78	3	last	last	ADJ
ftr-426	78	4	decade	decade	NOUN
ftr-426	78	5	,	,	PUNCT
ftr-426	78	6	earthquakes	earthquake	NOUN
ftr-426	78	7	have	have	AUX
ftr-426	78	8	been	be	AUX
ftr-426	78	9	the	the	DET
ftr-426	78	10	most	most	ADV
ftr-426	78	11	expensive	expensive	ADJ
ftr-426	78	12	of	of	ADP
ftr-426	78	13	all	all	DET
ftr-426	78	14	disasters	disaster	NOUN
ftr-426	78	15	,	,	PUNCT
ftr-426	78	16	with	with	ADP
ftr-426	78	17	a	a	DET
ftr-426	78	18	worldwide	worldwide	ADJ
ftr-426	78	19	price	price	NOUN
ftr-426	78	20	tag	tag	NOUN
ftr-426	78	21	of	of	ADP
ftr-426	78	22	$	$	SYM
ftr-426	78	23	238	238	NUM
ftr-426	78	24	billion	billion	NUM
ftr-426	78	25	in	in	ADP
ftr-426	78	26	damages	damage	NOUN
ftr-426	78	27	(	(	PUNCT
ftr-426	78	28	$	$	SYM
ftr-426	78	29	39.6	39.6	NUM
ftr-426	78	30	b	b	NOUN
ftr-426	78	31	illion	illion	NOUN
ftr-426	78	32	in	in	ADP
ftr-426	78	33	the	the	DET
ftr-426	78	34	americas	america	NOUN
ftr-426	78	35	)	)	PUNCT
ftr-426	78	36	,	,	PUNCT
ftr-426	78	37	without	without	ADP
ftr-426	78	38	including	include	VERB
ftr-426	78	39	any	any	DET
ftr-426	78	40	effect	effect	NOUN
ftr-426	78	41	on	on	ADP
ftr-426	78	42	the	the	DET
ftr-426	78	43	economy	economy	NOUN
ftr-426	78	44	.	.	PUNCT
ftr-426	79	1	world	world	NOUN
ftr-426	79	2	disaster	disaster	PROPN
ftr-426	79	3	report	report	NOUN
ftr-426	79	4	2002	2002	NUM
ftr-426	79	5	,	,	PUNCT
ftr-426	79	6	supra	supra	PROPN
ftr-426	79	7	note	note	NOUN
ftr-426	79	8	9	9	NUM
ftr-426	79	9	,	,	PUNCT
ftr-426	79	10	at	at	ADP
ftr-426	79	11	172	172	NUM
ftr-426	79	12	,	,	PUNCT
ftr-426	79	13	192	192	NUM
ftr-426	79	14	(	(	PUNCT
ftr-426	79	15	table	table	NOUN
ftr-426	79	16	8)	8)	NUM
ftr-426	79	17	.	.	PUNCT
ftr-426	80	1	during	during	ADP
ftr-426	80	2	2001	2001	NUM
ftr-426	80	3	,	,	PUNCT
ftr-426	80	4	earthquakes	earthquake	NOUN
ftr-426	80	5	affected	affect	VERB
ftr-426	80	6	19	19	NUM
ftr-426	80	7	million	million	NUM
ftr-426	80	8	people	people	NOUN
ftr-426	80	9	,	,	PUNCT
ftr-426	80	10	more	more	ADJ
ftr-426	80	11	than	than	ADP
ftr-426	80	12	any	any	DET
ftr-426	80	13	other	other	ADJ
ftr-426	80	14	year	year	NOUN
ftr-426	80	15	of	of	ADP
ftr-426	80	16	the	the	DET
ftr-426	80	17	decade	decade	NOUN
ftr-426	80	18	.	.	PUNCT
ftr-426	81	1	i	i	PRON
ftr-426	81	2	d.	d.	PROPN
ftr-426	81	3	at	at	ADP
ftr-426	81	4	172	172	NUM
ftr-426	81	5	,	,	PUNCT
ftr-426	81	6	191	191	NUM
ftr-426	81	7	(	(	PUNCT
ftr-426	81	8	table	table	NOUN
ftr-426	81	9	7	7	NUM
ftr-426	81	10	)	)	PUNCT
ftr-426	81	11	.	.	PUNCT
ftr-426	82	1	on	on	ADP
ftr-426	82	2	january	january	PROPN
ftr-426	82	3	17	17	NUM
ftr-426	82	4	,	,	PUNCT
ftr-426	82	5	1994	1994	NUM
ftr-426	82	6	,	,	PUNCT
ftr-426	82	7	a	a	DET
ftr-426	82	8	killer	killer	NOUN
ftr-426	82	9	earthquake	earthquake	NOUN
ftr-426	82	10	rocked	rock	VERB
ftr-426	82	11	northridge	northridge	PROPN
ftr-426	82	12	,	,	PUNCT
ftr-426	82	13	california	california	PROPN
ftr-426	82	14	and	and	CCONJ
ftr-426	82	15	cost	cost	VERB
ftr-426	82	16	$	$	SYM
ftr-426	82	17	17.3	17.3	NUM
ftr-426	82	18	b	b	NOUN
ftr-426	82	19	illion	illion	NOUN
ftr-426	82	20	in	in	ADP
ftr-426	82	21	insured	insured	ADJ
ftr-426	82	22	losses	loss	NOUN
ftr-426	82	23	.	.	PUNCT
ftr-426	83	1	this	this	DET
ftr-426	83	2	disaster	disaster	NOUN
ftr-426	83	3	was	be	AUX
ftr-426	83	4	the	the	DET
ftr-426	83	5	third	third	ADJ
ftr-426	83	6	most	most	ADV
ftr-426	83	7	costly	costly	ADJ
ftr-426	83	8	catastrophe	catastrophe	NOUN
ftr-426	83	9	in	in	ADP
ftr-426	83	10	the	the	DET
ftr-426	83	11	united	united	PROPN
ftr-426	83	12	states	states	PROPN
ftr-426	83	13	and	and	CCONJ
ftr-426	83	14	the	the	DET
ftr-426	83	15	world	world	NOUN
ftr-426	83	16	.	.	PUNCT
ftr-426	84	1	see	see	VERB
ftr-426	84	2	insurance	insurance	NOUN
ftr-426	84	3	information	information	PROPN
ftr-426	84	4	institute	institute	PROPN
ftr-426	84	5	,	,	PUNCT
ftr-426	84	6	facts	fact	NOUN
ftr-426	84	7	and	and	CCONJ
ftr-426	84	8	statistics	statistic	NOUN
ftr-426	84	9	:	:	PUNCT
ftr-426	84	10	catastrophes	catastrophe	NOUN
ftr-426	84	11	,	,	PUNCT
ftr-426	84	12	the	the	DET
ftr-426	84	13	ten	ten	NUM
ftr-426	84	14	most	most	ADV
ftr-426	84	15	costly	costly	ADJ
ftr-426	84	16	world	world	NOUN
ftr-426	84	17	insurance	insurance	NOUN
ftr-426	84	18	losses	loss	NOUN
ftr-426	84	19	,	,	PUNCT
ftr-426	84	20	at	at	ADP
ftr-426	84	21	http://www.iii.org/media/facts/	http://www.iii.org/media/facts/	PROPN
ftr-426	84	22	statsbyissue	statsbyissue	NOUN
ftr-426	84	23	/	/	SYM
ftr-426	84	24	catastrophes	catastrophe	NOUN
ftr-426	84	25	(	(	PUNCT
ftr-426	84	26	last	last	ADV
ftr-426	84	27	visited	visit	VERB
ftr-426	84	28	june	june	PROPN
ftr-426	84	29	30	30	NUM
ftr-426	84	30	,	,	PUNCT
ftr-426	84	31	2004	2004	NUM
ftr-426	84	32	)	)	PUNCT
ftr-426	84	33	.	.	PUNCT
ftr-426	85	1	earthquakes	earthquake	NOUN
ftr-426	85	2	account	account	VERB
ftr-426	85	3	for	for	ADP
ftr-426	85	4	approximately	approximately	ADV
ftr-426	85	5	9.8	9.8	NUM
ftr-426	85	6	%	%	NOUN
ftr-426	85	7	of	of	ADP
ftr-426	85	8	inflation	inflation	NOUN
ftr-426	85	9	-	-	PUNCT
ftr-426	85	10	adjusted	adjust	VERB
ftr-426	85	11	u.s	u.s	PROPN
ftr-426	85	12	.	.	PROPN
ftr-426	85	13	catastrophic	catastrophic	ADJ
ftr-426	85	14	losses	loss	NOUN
ftr-426	85	15	.	.	PUNCT
ftr-426	86	1	i	i	PRON
ftr-426	86	2	d.	d.	PROPN
ftr-426	86	3	11	11	NUM
ftr-426	86	4	.	.	PUNCT
ftr-426	87	1	“	"	PUNCT
ftr-426	87	2	floods	flood	NOUN
ftr-426	87	3	cause	cause	VERB
ftr-426	87	4	more	more	ADJ
ftr-426	87	5	destruction	destruction	NOUN
ftr-426	87	6	in	in	ADP
ftr-426	87	7	the	the	DET
ftr-426	87	8	u.s	u.s	PROPN
ftr-426	87	9	.	.	PROPN
ftr-426	87	10	than	than	ADP
ftr-426	87	11	any	any	DET
ftr-426	87	12	other	other	ADJ
ftr-426	87	13	disaster	disaster	NOUN
ftr-426	87	14	.	.	PUNCT
ftr-426	87	15	”	"	PUNCT
ftr-426	88	1	fema	fema	PROPN
ftr-426	88	2	brochure	brochure	NOUN
ftr-426	88	3	,	,	PUNCT
ftr-426	88	4	supra	supra	PROPN
ftr-426	88	5	note	note	NOUN
ftr-426	88	6	9	9	NUM
ftr-426	88	7	(	(	PUNCT
ftr-426	88	8	commenting	comment	VERB
ftr-426	88	9	that	that	SCONJ
ftr-426	88	10	flood	flood	NOUN
ftr-426	88	11	damage	damage	NOUN
ftr-426	88	12	is	be	AUX
ftr-426	88	13	not	not	PART
ftr-426	88	14	covered	cover	VERB
ftr-426	88	15	by	by	ADP
ftr-426	88	16	regular	regular	ADJ
ftr-426	88	17	homeowners	homeowner	NOUN
ftr-426	88	18	or	or	CCONJ
ftr-426	88	19	renters	renter	NOUN
ftr-426	88	20	insurance	insurance	NOUN
ftr-426	88	21	,	,	PUNCT
ftr-426	88	22	but	but	CCONJ
ftr-426	88	23	that	that	DET
ftr-426	88	24	fema	fema	PROPN
ftr-426	88	25	’s	’s	PART
ftr-426	88	26	offers	offer	VERB
ftr-426	88	27	federally	federally	ADV
ftr-426	88	28	backed	back	VERB
ftr-426	88	29	flood	flood	NOUN
ftr-426	88	30	insurance	insurance	NOUN
ftr-426	88	31	coverage	coverage	NOUN
ftr-426	88	32	to	to	ADP
ftr-426	88	33	residents	resident	NOUN
ftr-426	88	34	in	in	ADP
ftr-426	88	35	more	more	ADJ
ftr-426	88	36	than	than	ADP
ftr-426	88	37	19,000	19,000	NUM
ftr-426	88	38	communities	community	NOUN
ftr-426	88	39	)	)	PUNCT
ftr-426	88	40	.	.	PUNCT
ftr-426	89	1	floods	flood	NOUN
ftr-426	89	2	have	have	AUX
ftr-426	89	3	cost	cost	VERB
ftr-426	89	4	the	the	DET
ftr-426	89	5	world	world	NOUN
ftr-426	89	6	almost	almost	ADV
ftr-426	89	7	$	$	SYM
ftr-426	89	8	192	192	NUM
ftr-426	89	9	billion	billion	NUM
ftr-426	89	10	(	(	PUNCT
ftr-426	89	11	$	$	SYM
ftr-426	89	12	36.4	36.4	NUM
ftr-426	89	13	billion	billion	NUM
ftr-426	89	14	in	in	ADP
ftr-426	89	15	the	the	DET
ftr-426	89	16	americas	america	NOUN
ftr-426	89	17	)	)	PUNCT
ftr-426	89	18	over	over	ADP
ftr-426	89	19	the	the	DET
ftr-426	89	20	last	last	ADJ
ftr-426	89	21	decade	decade	NOUN
ftr-426	89	22	and	and	CCONJ
ftr-426	89	23	have	have	AUX
ftr-426	89	24	caused	cause	VERB
ftr-426	89	25	the	the	DET
ftr-426	89	26	broadest	broad	ADJ
ftr-426	89	27	impact	impact	NOUN
ftr-426	89	28	on	on	ADP
ftr-426	89	29	people	people	NOUN
ftr-426	89	30	’s	’s	PART
ftr-426	89	31	lives	life	NOUN
ftr-426	89	32	accounting	account	VERB
ftr-426	89	33	for	for	ADP
ftr-426	89	34	almost	almost	ADV
ftr-426	89	35	two	two	NUM
ftr-426	89	36	-	-	PUNCT
ftr-426	89	37	thirds	third	NOUN
ftr-426	89	38	of	of	ADP
ftr-426	89	39	people	people	NOUN
ftr-426	89	40	affected	affect	VERB
ftr-426	89	41	by	by	ADP
ftr-426	89	42	disasters	disaster	NOUN
ftr-426	89	43	worldwide	worldwide	ADV
ftr-426	89	44	.	.	PUNCT
ftr-426	90	1	world	world	NOUN
ftr-426	90	2	disaster	disaster	PROPN
ftr-426	90	3	report	report	NOUN
ftr-426	90	4	2002	2002	NUM
ftr-426	90	5	,	,	PUNCT
ftr-426	90	6	supra	supra	PROPN
ftr-426	90	7	note	note	NOUN
ftr-426	90	8	9	9	NUM
ftr-426	90	9	,	,	PUNCT
ftr-426	90	10	at	at	ADP
ftr-426	90	11	172	172	NUM
ftr-426	90	12	(	(	PUNCT
ftr-426	90	13	figure	figure	NOUN
ftr-426	90	14	8.2	8.2	NUM
ftr-426	90	15	)	)	PUNCT
ftr-426	90	16	,	,	PUNCT
ftr-426	90	17	196	196	NUM
ftr-426	90	18	(	(	PUNCT
ftr-426	90	19	table	table	NOUN
ftr-426	90	20	12	12	NUM
ftr-426	90	21	)	)	PUNCT
ftr-426	90	22	.	.	PUNCT
ftr-426	91	1	the	the	DET
ftr-426	91	2	number	number	NOUN
ftr-426	91	3	of	of	ADP
ftr-426	91	4	floods	flood	NOUN
ftr-426	91	5	and	and	CCONJ
ftr-426	91	6	windstorms	windstorm	NOUN
ftr-426	91	7	is	be	AUX
ftr-426	91	8	64	64	NUM
ftr-426	91	9	%	%	NOUN
ftr-426	91	10	of	of	ADP
ftr-426	91	11	all	all	DET
ftr-426	91	12	natural	natural	ADJ
ftr-426	91	13	disasters	disaster	NOUN
ftr-426	91	14	and	and	CCONJ
ftr-426	91	15	35	35	NUM
ftr-426	91	16	%	%	NOUN
ftr-426	91	17	of	of	ADP
ftr-426	91	18	all	all	DET
ftr-426	91	19	disasters	disaster	NOUN
ftr-426	91	20	.	.	PUNCT
ftr-426	92	1	i	i	PRON
ftr-426	92	2	d.	d.	PROPN
ftr-426	92	3	at	at	ADP
ftr-426	92	4	189	189	NUM
ftr-426	92	5	(	(	PUNCT
ftr-426	92	6	table	table	NOUN
ftr-426	92	7	5	5	NUM
ftr-426	92	8	)	)	PUNCT
ftr-426	92	9	.	.	PUNCT
ftr-426	93	1	in	in	ADP
ftr-426	93	2	2000	2000	NUM
ftr-426	93	3	and	and	CCONJ
ftr-426	93	4	2001	2001	NUM
ftr-426	93	5	,	,	PUNCT
ftr-426	93	6	there	there	PRON
ftr-426	93	7	were	be	VERB
ftr-426	93	8	more	more	ADJ
ftr-426	93	9	than	than	ADP
ftr-426	93	10	150	150	NUM
ftr-426	93	11	floods	flood	NOUN
ftr-426	93	12	worldwide	worldwide	ADV
ftr-426	93	13	.	.	PUNCT
ftr-426	94	1	i	i	PRON
ftr-426	94	2	d.	d.	PROPN
ftr-426	94	3	12	12	NUM
ftr-426	94	4	.	.	PUNCT
ftr-426	95	1	drought	drought	NOUN
ftr-426	95	2	/	/	SYM
ftr-426	95	3	famine	famine	NOUN
ftr-426	95	4	have	have	AUX
ftr-426	95	5	cost	cost	VERB
ftr-426	95	6	the	the	DET
ftr-426	95	7	world	world	NOUN
ftr-426	95	8	more	more	ADJ
ftr-426	95	9	than	than	ADP
ftr-426	95	10	$	$	SYM
ftr-426	95	11	32.5	32.5	NUM
ftr-426	95	12	billion	billion	NUM
ftr-426	95	13	(	(	PUNCT
ftr-426	95	14	$	$	SYM
ftr-426	95	15	3.5	3.5	NUM
ftr-426	95	16	billion	billion	NUM
ftr-426	95	17	in	in	ADP
ftr-426	95	18	the	the	DET
ftr-426	95	19	americas	america	NOUN
ftr-426	95	20	)	)	PUNCT
ftr-426	95	21	over	over	ADP
ftr-426	95	22	the	the	DET
ftr-426	95	23	last	last	ADJ
ftr-426	95	24	decade	decade	NOUN
ftr-426	95	25	and	and	CCONJ
ftr-426	95	26	affected	affect	VERB
ftr-426	95	27	over	over	ADP
ftr-426	95	28	86	86	NUM
ftr-426	95	29	million	million	NUM
ftr-426	95	30	people	people	NOUN
ftr-426	95	31	worldwide	worldwide	ADV
ftr-426	95	32	in	in	ADP
ftr-426	95	33	2001	2001	NUM
ftr-426	95	34	.	.	PUNCT
ftr-426	96	1	i	i	PRON
ftr-426	96	2	d.	d.	PROPN
ftr-426	96	3	at	at	ADP
ftr-426	96	4	172	172	NUM
ftr-426	96	5	,	,	PUNCT
ftr-426	96	6	191	191	NUM
ftr-426	96	7	(	(	PUNCT
ftr-426	96	8	table7	table7	NOUN
ftr-426	96	9	)	)	PUNCT
ftr-426	96	10	,	,	PUNCT
ftr-426	96	11	196	196	NUM
ftr-426	96	12	(	(	PUNCT
ftr-426	96	13	table	table	NOUN
ftr-426	96	14	12	12	NUM
ftr-426	96	15	)	)	PUNCT
ftr-426	96	16	.	.	PUNCT
ftr-426	97	1	over	over	ADP
ftr-426	97	2	the	the	DET
ftr-426	97	3	last	last	ADJ
ftr-426	97	4	decade	decade	NOUN
ftr-426	97	5	,	,	PUNCT
ftr-426	97	6	drought	drought	NOUN
ftr-426	97	7	/	/	SYM
ftr-426	97	8	famine	famine	NOUN
ftr-426	97	9	was	be	AUX
ftr-426	97	10	pervasive	pervasive	ADV
ftr-426	97	11	affecting	affect	VERB
ftr-426	97	12	82	82	NUM
ftr-426	97	13	%	%	NOUN
ftr-426	97	14	of	of	ADP
ftr-426	97	15	all	all	DET
ftr-426	97	16	disaster	disaster	NOUN
ftr-426	97	17	victims	victim	NOUN
ftr-426	97	18	in	in	ADP
ftr-426	97	19	africa	africa	PROPN
ftr-426	97	20	;	;	PUNCT
ftr-426	97	21	48	48	NUM
ftr-426	97	22	%	%	NOUN
ftr-426	97	23	in	in	ADP
ftr-426	97	24	oceania	oceania	PROPN
ftr-426	97	25	;	;	PUNCT
ftr-426	97	26	and	and	CCONJ
ftr-426	97	27	35	35	NUM
ftr-426	97	28	%	%	NOUN
ftr-426	97	29	in	in	ADP
ftr-426	97	30	the	the	DET
ftr-426	97	31	americas	america	NOUN
ftr-426	97	32	.	.	PUNCT
ftr-426	98	1	i	i	PRON
ftr-426	98	2	d.	d.	PROPN
ftr-426	98	3	at	at	ADP
ftr-426	98	4	172	172	NUM
ftr-426	98	5	,	,	PUNCT
ftr-426	98	6	195	195	NUM
ftr-426	98	7	(	(	PUNCT
ftr-426	98	8	table	table	NOUN
ftr-426	98	9	11	11	NUM
ftr-426	98	10	)	)	PUNCT
ftr-426	98	11	.	.	PUNCT
ftr-426	99	1	13	13	NUM
ftr-426	99	2	.	.	X
ftr-426	99	3	forest	forest	NOUN
ftr-426	99	4	/	/	SYM
ftr-426	99	5	scrub	scrub	NOUN
ftr-426	99	6	fires	fire	NOUN
ftr-426	99	7	have	have	AUX
ftr-426	99	8	cost	cost	VERB
ftr-426	99	9	the	the	DET
ftr-426	99	10	world	world	NOUN
ftr-426	99	11	more	more	ADJ
ftr-426	99	12	than	than	ADP
ftr-426	99	13	$	$	SYM
ftr-426	99	14	25	25	NUM
ftr-426	99	15	billion	billion	NUM
ftr-426	99	16	(	(	PUNCT
ftr-426	99	17	$	$	SYM
ftr-426	99	18	3.6	3.6	NUM
ftr-426	99	19	billion	billion	NUM
ftr-426	99	20	in	in	ADP
ftr-426	99	21	the	the	DET
ftr-426	99	22	americas	america	NOUN
ftr-426	99	23	)	)	PUNCT
ftr-426	99	24	worldwide	worldwide	ADV
ftr-426	99	25	.	.	PUNCT
ftr-426	100	1	i	i	PRON
ftr-426	100	2	d.	d.	PROPN
ftr-426	100	3	at	at	ADP
ftr-426	100	4	196	196	NUM
ftr-426	100	5	(	(	PUNCT
ftr-426	100	6	table	table	NOUN
ftr-426	100	7	12	12	NUM
ftr-426	100	8	)	)	PUNCT
ftr-426	100	9	.	.	PUNCT
ftr-426	101	1	“	"	PUNCT
ftr-426	101	2	america	america	PROPN
ftr-426	101	3	’s	’s	PART
ftr-426	101	4	fire	fire	NOUN
ftr-426	101	5	death	death	NOUN
ftr-426	101	6	rate	rate	NOUN
ftr-426	101	7	is	be	AUX
ftr-426	101	8	one	one	NUM
ftr-426	101	9	of	of	ADP
ftr-426	101	10	the	the	DET
ftr-426	101	11	highest	high	ADJ
ftr-426	101	12	per	per	ADP
ftr-426	101	13	cap	cap	NOUN
ftr-426	101	14	ita	ita	PROPN
ftr-426	101	15	in	in	ADP
ftr-426	101	16	the	the	DET
ftr-426	101	17	industrialized	industrialized	ADJ
ftr-426	101	18	world	world	NOUN
ftr-426	101	19	.	.	PUNCT
ftr-426	102	1	fire	fire	NOUN
ftr-426	102	2	kills	kill	VERB
ftr-426	102	3	more	more	ADJ
ftr-426	102	4	than	than	ADP
ftr-426	102	5	4,000	4,000	NUM
ftr-426	102	6	and	and	CCONJ
ftr-426	102	7	injures	injure	VERB
ftr-426	102	8	more	more	ADJ
ftr-426	102	9	than	than	ADP
ftr-426	102	10	23,000	23,000	NUM
ftr-426	102	11	people	people	NOUN
ftr-426	102	12	each	each	DET
ftr-426	102	13	year	year	NOUN
ftr-426	102	14	.	.	PUNCT
ftr-426	102	15	.	.	PUNCT
ftr-426	102	16	.	.	PUNCT
ftr-426	102	17	.	.	PUNCT
ftr-426	103	1	direct	direct	ADJ
ftr-426	103	2	property	property	NOUN
ftr-426	103	3	losses	loss	NOUN
ftr-426	103	4	due	due	ADJ
ftr-426	103	5	to	to	ADP
ftr-426	103	6	fire	fire	NOUN
ftr-426	103	7	exceed	exceed	VERB
ftr-426	103	8	$	$	SYM
ftr-426	103	9	8.5	8.5	NUM
ftr-426	103	10	billion	billion	NUM
ftr-426	103	11	a	a	DET
ftr-426	103	12	year	year	NOUN
ftr-426	103	13	.	.	PUNCT
ftr-426	103	14	”	"	PUNCT
ftr-426	104	1	fema	fema	PROPN
ftr-426	104	2	brochure	brochure	NOUN
ftr-426	104	3	,	,	PUNCT
ftr-426	104	4	supra	supra	PROPN
ftr-426	104	5	note	note	NOUN
ftr-426	104	6	9	9	NUM
ftr-426	104	7	;	;	PUNCT
ftr-426	104	8	see	see	VERB
ftr-426	104	9	also	also	ADV
ftr-426	104	10	insurance	insurance	VERB
ftr-426	104	11	information	information	NOUN
ftr-426	104	12	institute	institute	NOUN
ftr-426	104	13	,	,	PUNCT
ftr-426	104	14	facts	fact	NOUN
ftr-426	104	15	and	and	CCONJ
ftr-426	104	16	statistics	statistic	NOUN
ftr-426	104	17	:	:	PUNCT
ftr-426	104	18	catastrophes	catastrophe	NOUN
ftr-426	104	19	:	:	PUNCT
ftr-426	104	20	catastrophic	catastrophic	ADJ
ftr-426	104	21	wildland	wildland	NOUN
ftr-426	104	22	fires	fire	NOUN
ftr-426	104	23	in	in	ADP
ftr-426	104	24	the	the	DET
ftr-426	104	25	united	united	PROPN
ftr-426	104	26	states	states	PROPN
ftr-426	104	27	at	at	ADP
ftr-426	104	28	http://www.iii.org/media/facts/statsbyissue/catastrophes	http://www.iii.org/media/facts/statsbyissue/catastrophes	PROPN
ftr-426	104	29	(	(	PUNCT
ftr-426	104	30	last	last	ADJ
ftr-426	104	31	visited	visit	VERB
ftr-426	104	32	june	june	PROPN
ftr-426	104	33	30	30	NUM
ftr-426	104	34	,	,	PUNCT
ftr-426	104	35	2003	2003	NUM
ftr-426	104	36	)	)	PUNCT
ftr-426	104	37	.	.	PUNCT
ftr-426	105	1	“	"	PUNCT
ftr-426	105	2	fires	fire	NOUN
ftr-426	105	3	have	have	AUX
ftr-426	105	4	been	be	AUX
ftr-426	105	5	growing	grow	VERB
ftr-426	105	6	bigger	big	ADJ
ftr-426	105	7	and	and	CCONJ
ftr-426	105	8	badder	badder	ADJ
ftr-426	105	9	.	.	PUNCT
ftr-426	105	10	.	.	PUNCT
ftr-426	105	11	.	.	PUNCT
ftr-426	105	12	.	.	PUNCT
ftr-426	106	1	[	[	X
ftr-426	106	2	e]xploding	e]xplode	VERB
ftr-426	106	3	out	out	ADP
ftr-426	106	4	of	of	ADP
ftr-426	106	5	forest	forest	NOUN
ftr-426	106	6	tinderboxes	tinderboxes	PROPN
ftr-426	106	7	,	,	PUNCT
ftr-426	106	8	megafires	megafire	NOUN
ftr-426	106	9	are	be	AUX
ftr-426	106	10	lethal	lethal	ADJ
ftr-426	106	11	,	,	PUNCT
ftr-426	106	12	fast	fast	ADV
ftr-426	106	13	-	-	PUNCT
ftr-426	106	14	moving	move	VERB
ftr-426	106	15	and	and	CCONJ
ftr-426	106	16	spread	spread	VERB
ftr-426	106	17	to	to	ADP
ftr-426	106	18	more	more	ADJ
ftr-426	106	19	than	than	ADP
ftr-426	106	20	100,000	100,000	NUM
ftr-426	106	21	acres	acre	NOUN
ftr-426	106	22	.	.	PUNCT
ftr-426	106	23	”	"	PUNCT
ftr-426	107	1	micah	micah	PROPN
ftr-426	107	2	morrison	morrison	PROPN
ftr-426	107	3	,	,	PUNCT
ftr-426	107	4	danger	danger	NOUN
ftr-426	107	5	:	:	PUNCT
ftr-426	107	6	flames	flame	NOUN
ftr-426	107	7	ahead	ahead	ADV
ftr-426	107	8	!	!	PUNCT
ftr-426	107	9	,	,	PUNCT
ftr-426	107	10	parade	parade	PROPN
ftr-426	107	11	,	,	PUNCT
ftr-426	107	12	june	june	PROPN
ftr-426	107	13	27	27	NUM
ftr-426	107	14	,	,	PUNCT
ftr-426	107	15	2004	2004	NUM
ftr-426	107	16	,	,	PUNCT
ftr-426	107	17	at	at	ADP
ftr-426	107	18	5	5	NUM
ftr-426	107	19	(	(	PUNCT
ftr-426	107	20	describing	describe	VERB
ftr-426	107	21	the	the	DET
ftr-426	107	22	increased	increase	VERB
ftr-426	107	23	threat	threat	NOUN
ftr-426	107	24	of	of	ADP
ftr-426	107	25	fire	fire	NOUN
ftr-426	107	26	to	to	ADP
ftr-426	107	27	property	property	NOUN
ftr-426	107	28	and	and	CCONJ
ftr-426	107	29	life	life	NOUN
ftr-426	107	30	)	)	PUNCT
ftr-426	107	31	.	.	PUNCT
ftr-426	108	1	14	14	NUM
ftr-426	108	2	.	.	PUNCT
ftr-426	109	1	tornadoes	tornado	NOUN
ftr-426	109	2	account	account	VERB
ftr-426	109	3	for	for	ADP
ftr-426	109	4	more	more	ADJ
ftr-426	109	5	than	than	ADP
ftr-426	109	6	32	32	NUM
ftr-426	109	7	%	%	NOUN
ftr-426	109	8	of	of	ADP
ftr-426	109	9	the	the	DET
ftr-426	109	10	inflation	inflation	NOUN
ftr-426	109	11	-	-	PUNCT
ftr-426	109	12	adjusted	adjust	VERB
ftr-426	109	13	catastrophic	catastrophic	ADJ
ftr-426	109	14	losses	loss	NOUN
ftr-426	109	15	in	in	ADP
ftr-426	109	16	the	the	DET
ftr-426	109	17	united	united	PROPN
ftr-426	109	18	sta	sta	PROPN
ftr-426	109	19	tes	tes	PROPN
ftr-426	109	20	.	.	PUNCT
ftr-426	110	1	insurance	insurance	PROPN
ftr-426	110	2	information	information	PROPN
ftr-426	110	3	institute	institute	PROPN
ftr-426	110	4	,	,	PUNCT
ftr-426	110	5	facts	fact	NOUN
ftr-426	110	6	and	and	CCONJ
ftr-426	110	7	statistics	statistic	NOUN
ftr-426	110	8	:	:	PUNCT
ftr-426	110	9	catastrophes	catastrophe	NOUN
ftr-426	110	10	,	,	PUNCT
ftr-426	110	11	at	at	ADP
ftr-426	110	12	http://www.iii.org/media/facts/statsbyissue/catastrophes	http://www.iii.org/media/facts/statsbyissue/catastrophes	PROPN
ftr-426	110	13	(	(	PUNCT
ftr-426	110	14	last	last	ADJ
ftr-426	110	15	visited	visit	VERB
ftr-426	110	16	june	june	PROPN
ftr-426	110	17	30	30	NUM
ftr-426	110	18	,	,	PUNCT
ftr-426	110	19	2004	2004	NUM
ftr-426	110	20	)	)	PUNCT
ftr-426	110	21	(	(	PUNCT
ftr-426	110	22	charting	chart	VERB
ftr-426	110	23	catastrophic	catastrophic	ADJ
ftr-426	110	24	losses	loss	NOUN
ftr-426	110	25	and	and	CCONJ
ftr-426	110	26	ranking	rank	VERB
ftr-426	110	27	the	the	DET
ftr-426	110	28	ten	ten	NUM
ftr-426	110	29	most	most	ADV
ftr-426	110	30	costly	costly	ADJ
ftr-426	110	31	tornadoes	tornado	NOUN
ftr-426	110	32	in	in	ADP
ftr-426	110	33	the	the	DET
ftr-426	110	34	united	united	PROPN
ftr-426	110	35	states	states	PROPN
ftr-426	110	36	)	)	PUNCT
ftr-426	110	37	.	.	PUNCT
ftr-426	111	1	15	15	NUM
ftr-426	111	2	.	.	X
ftr-426	112	1	all	all	DET
ftr-426	112	2	tropical	tropical	ADJ
ftr-426	112	3	cyclones	cyclone	NOUN
ftr-426	112	4	(	(	PUNCT
ftr-426	112	5	including	include	VERB
ftr-426	112	6	hurricanes	hurricane	NOUN
ftr-426	112	7	and	and	CCONJ
ftr-426	112	8	tropical	tropical	ADJ
ftr-426	112	9	storms	storm	NOUN
ftr-426	112	10	)	)	PUNCT
ftr-426	112	11	account	account	VERB
ftr-426	112	12	for	for	ADP
ftr-426	112	13	28	28	NUM
ftr-426	112	14	%	%	NOUN
ftr-426	112	15	of	of	ADP
ftr-426	112	16	all	all	DET
ftr-426	112	17	inflation	inflation	NOUN
ftr-426	112	18	-	-	PUNCT
ftr-426	112	19	adjusted	adjust	VERB
ftr-426	112	20	catastrophic	catastrophic	ADJ
ftr-426	112	21	losses	loss	NOUN
ftr-426	112	22	in	in	ADP
ftr-426	112	23	the	the	DET
ftr-426	112	24	united	united	PROPN
ftr-426	112	25	states	states	PROPN
ftr-426	112	26	.	.	PUNCT
ftr-426	113	1	see	see	VERB
ftr-426	113	2	insurance	insurance	NOUN
ftr-426	113	3	information	information	PROPN
ftr-426	113	4	institute	institute	PROPN
ftr-426	113	5	,	,	PUNCT
ftr-426	113	6	facts	fact	NOUN
ftr-426	113	7	and	and	CCONJ
ftr-426	113	8	statistics	statistic	NOUN
ftr-426	113	9	:	:	PUNCT
ftr-426	113	10	catastrophes	catastrophe	NOUN
ftr-426	113	11	:	:	PUNCT
ftr-426	113	12	inflation	inflation	NOUN
ftr-426	113	13	-	-	PUNCT
ftr-426	113	14	adjusted	adjust	VERB
ftr-426	113	15	u.s	u.s	PROPN
ftr-426	113	16	.	.	PROPN
ftr-426	113	17	catastrophe	catastrophe	NOUN
ftr-426	113	18	losses	loss	NOUN
ftr-426	113	19	by	by	ADP
ftr-426	113	20	category	category	NOUN
ftr-426	113	21	,	,	PUNCT
ftr-426	113	22	at	at	ADP
ftr-426	113	23	http://www.iii.org/media/facts/statsbyissue/	http://www.iii.org/media/facts/statsbyissue/	PROPN
ftr-426	113	24	each	each	DET
ftr-426	113	25	year	year	NOUN
ftr-426	113	26	disasters	disaster	NOUN
ftr-426	113	27	affect	affect	VERB
ftr-426	113	28	millions	million	NOUN
ftr-426	113	29	of	of	ADP
ftr-426	113	30	innocent	innocent	ADJ
ftr-426	113	31	victims	victim	NOUN
ftr-426	113	32	like	like	ADP
ftr-426	113	33	the	the	DET
ftr-426	113	34	bellantes.9	bellantes.9	PROPN
ftr-426	113	35	earthquakes,10	earthquakes,10	NOUN
ftr-426	113	36	floods,11	floods,11	NOUN
ftr-426	113	37	drought,12	drought,12	VERB
ftr-426	113	38	fires,13	fires,13	NOUN
ftr-426	113	39	tornadoes,14	tornadoes,14	X
ftr-426	113	40	cyclones,15	cyclones,15	PROPN
ftr-426	113	41	2005	2005	NUM
ftr-426	113	42	]	]	PUNCT
ftr-426	113	43	anatomy	anatomy	NOUN
ftr-426	113	44	of	of	ADP
ftr-426	113	45	a	a	DET
ftr-426	113	46	disaster	disaster	NOUN
ftr-426	113	47	957	957	NUM
ftr-426	113	48	catastrophes	catastrophe	NOUN
ftr-426	113	49	(	(	PUNCT
ftr-426	113	50	last	last	ADJ
ftr-426	113	51	visited	visit	VERB
ftr-426	113	52	june	june	PROPN
ftr-426	113	53	30	30	NUM
ftr-426	113	54	,	,	PUNCT
ftr-426	113	55	2004	2004	NUM
ftr-426	113	56	)	)	PUNCT
ftr-426	113	57	(	(	PUNCT
ftr-426	113	58	charting	chart	VERB
ftr-426	113	59	inflation	inflation	NOUN
ftr-426	113	60	-	-	PUNCT
ftr-426	113	61	adjusted	adjust	VERB
ftr-426	113	62	catastrophic	catastrophic	ADJ
ftr-426	113	63	losses	loss	NOUN
ftr-426	113	64	in	in	ADP
ftr-426	113	65	the	the	DET
ftr-426	113	66	united	united	PROPN
ftr-426	113	67	states	states	PROPN
ftr-426	113	68	)	)	PUNCT
ftr-426	113	69	.	.	PUNCT
ftr-426	114	1	16	16	NUM
ftr-426	114	2	.	.	PUNCT
ftr-426	115	1	see	see	VERB
ftr-426	115	2	i	i	PRON
ftr-426	115	3	d.	d.	PROPN
ftr-426	115	4	;	;	PUNCT
ftr-426	116	1	insurance	insurance	NOUN
ftr-426	116	2	information	information	PROPN
ftr-426	116	3	institute	institute	PROPN
ftr-426	116	4	,	,	PUNCT
ftr-426	116	5	facts	fact	NOUN
ftr-426	116	6	and	and	CCONJ
ftr-426	116	7	statistics	statistic	NOUN
ftr-426	116	8	:	:	PUNCT
ftr-426	116	9	catastrophes	catastrophe	VERB
ftr-426	116	10	:	:	PUNCT
ftr-426	116	11	the	the	DET
ftr-426	116	12	ten	ten	NUM
ftr-426	116	13	most	most	ADV
ftr-426	116	14	costly	costly	ADJ
ftr-426	116	15	hurricanes	hurricane	NOUN
ftr-426	116	16	in	in	ADP
ftr-426	116	17	the	the	DET
ftr-426	116	18	united	united	PROPN
ftr-426	116	19	states	states	PROPN
ftr-426	116	20	,	,	PUNCT
ftr-426	116	21	available	available	ADJ
ftr-426	116	22	at	at	ADP
ftr-426	116	23	www.iii.org/media/	www.iii.org/media/	NOUN
ftr-426	116	24	facts	fact	NOUN
ftr-426	116	25	/	/	SYM
ftr-426	116	26	statsbyissue	statsbyissue	NOUN
ftr-426	116	27	/	/	SYM
ftr-426	116	28	catastrophes	catastrophe	NOUN
ftr-426	116	29	(	(	PUNCT
ftr-426	116	30	last	last	ADV
ftr-426	116	31	visited	visit	VERB
ftr-426	116	32	june	june	PROPN
ftr-426	116	33	30	30	NUM
ftr-426	116	34	,	,	PUNCT
ftr-426	116	35	2004	2004	NUM
ftr-426	116	36	)	)	PUNCT
ftr-426	116	37	(	(	PUNCT
ftr-426	116	38	listing	list	VERB
ftr-426	116	39	hurricane	hurricane	NOUN
ftr-426	116	40	andrew	andrew	PROPN
ftr-426	116	41	on	on	ADP
ftr-426	116	42	august	august	PROPN
ftr-426	116	43	23	23	NUM
ftr-426	116	44	,	,	PUNCT
ftr-426	116	45	1992	1992	NUM
ftr-426	116	46	,	,	PUNCT
ftr-426	116	47	which	which	PRON
ftr-426	116	48	cost	cost	VERB
ftr-426	116	49	$	$	SYM
ftr-426	116	50	20.9	20.9	NUM
ftr-426	116	51	billion	billion	NUM
ftr-426	116	52	,	,	PUNCT
ftr-426	116	53	as	as	ADP
ftr-426	116	54	the	the	DET
ftr-426	116	55	most	most	ADV
ftr-426	116	56	costly	costly	ADJ
ftr-426	116	57	hurricane	hurricane	NOUN
ftr-426	116	58	in	in	ADP
ftr-426	116	59	the	the	DET
ftr-426	116	60	united	united	PROPN
ftr-426	116	61	states	states	PROPN
ftr-426	116	62	and	and	CCONJ
ftr-426	116	63	the	the	DET
ftr-426	116	64	second	second	ADJ
ftr-426	116	65	most	most	ADV
ftr-426	116	66	costly	costly	ADJ
ftr-426	116	67	insured	insure	VERB
ftr-426	116	68	loss	loss	NOUN
ftr-426	116	69	in	in	ADP
ftr-426	116	70	the	the	DET
ftr-426	116	71	world	world	NOUN
ftr-426	116	72	)	)	PUNCT
ftr-426	116	73	;	;	PUNCT
ftr-426	116	74	chris	chris	PROPN
ftr-426	116	75	isidore	isidore	PROPN
ftr-426	116	76	,	,	PUNCT
ftr-426	116	77	charley	charley	PROPN
ftr-426	116	78	c	c	PROPN
ftr-426	116	79	o	o	NOUN
ftr-426	116	80	uld	uld	AUX
ftr-426	116	81	pack	pack	VERB
ftr-426	116	82	do	do	VERB
ftr-426	116	83	l	l	NOUN
ftr-426	116	84	la	la	VERB
ftr-426	116	85	r	r	NOUN
ftr-426	116	86	punch	punch	NOUN
ftr-426	116	87	,	,	PUNCT
ftr-426	116	88	cnnm	cnnm	ADJ
ftr-426	116	89	oney	oney	NOUN
ftr-426	116	90	,	,	PUNCT
ftr-426	116	91	a	a	DET
ftr-426	116	92	t	t	NOUN
ftr-426	116	93	h	h	NOUN
ftr-426	116	94	t	t	PROPN
ftr-426	116	95	tp	tp	X
ftr-426	116	96	:	:	PUNCT
ftr-426	116	97	/	/	SYM
ftr-426	116	98	/money	/money	SYM
ftr-426	116	99	.c	.c	PROPN
ftr-426	116	100	n	n	CCONJ
ftr-426	116	101	n	n	PROPN
ftr-426	116	102	.c	.c	NOUN
ftr-426	117	1	o	o	NOUN
ftr-426	117	2	m	m	VERB
ftr-426	117	3	/	/	SYM
ftr-426	117	4	2004/08/13	2004/08/13	ADJ
ftr-426	117	5	/	/	SYM
ftr-426	117	6	news	news	NOUN
ftr-426	117	7	/	/	SYM
ftr-426	117	8	economy	economy	NOUN
ftr-426	117	9	/	/	SYM
ftr-426	117	10	hurricane_charley	hurricane_charley	NOUN
ftr-426	117	11	/	/	SYM
ftr-426	117	12	index.htm	index.htm	NOUN
ftr-426	117	13	(	(	PUNCT
ftr-426	117	14	last	last	ADJ
ftr-426	117	15	visited	visit	VERB
ftr-426	117	16	aug	aug	PROPN
ftr-426	117	17	.	.	PROPN
ftr-426	117	18	17	17	NUM
ftr-426	117	19	,	,	PUNCT
ftr-426	117	20	2004	2004	NUM
ftr-426	117	21	)	)	PUNCT
ftr-426	117	22	(	(	PUNCT
ftr-426	117	23	estimating	estimate	VERB
ftr-426	117	24	that	that	SCONJ
ftr-426	117	25	hurricane	hurricane	PROPN
ftr-426	117	26	charley	charley	NOUN
ftr-426	117	27	which	which	PRON
ftr-426	117	28	hit	hit	VERB
ftr-426	117	29	southwest	southwest	PROPN
ftr-426	117	30	florida	florida	PROPN
ftr-426	117	31	on	on	ADP
ftr-426	117	32	friday	friday	PROPN
ftr-426	117	33	,	,	PUNCT
ftr-426	117	34	august	august	PROPN
ftr-426	117	35	13	13	NUM
ftr-426	117	36	,	,	PUNCT
ftr-426	117	37	2004	2004	NUM
ftr-426	117	38	,	,	PUNCT
ftr-426	117	39	will	will	AUX
ftr-426	117	40	be	be	AUX
ftr-426	117	41	one	one	NUM
ftr-426	117	42	of	of	ADP
ftr-426	117	43	the	the	DET
ftr-426	117	44	most	most	ADV
ftr-426	117	45	expensive	expensive	ADJ
ftr-426	117	46	storm	storm	NOUN
ftr-426	117	47	in	in	ADP
ftr-426	117	48	u.s	u.s	PROPN
ftr-426	117	49	.	.	PROPN
ftr-426	117	50	history	history	NOUN
ftr-426	117	51	with	with	ADP
ftr-426	117	52	insured	insured	ADJ
ftr-426	117	53	losses	loss	NOUN
ftr-426	117	54	in	in	ADP
ftr-426	117	55	the	the	DET
ftr-426	117	56	$	$	SYM
ftr-426	117	57	10	10	NUM
ftr-426	117	58	billion	billion	NUM
ftr-426	117	59	range	range	NOUN
ftr-426	117	60	)	)	PUNCT
ftr-426	117	61	;	;	PUNCT
ftr-426	117	62	tom	tom	PROPN
ftr-426	117	63	herman	herman	PROPN
ftr-426	117	64	,	,	PUNCT
ftr-426	117	65	ask	ask	VERB
ftr-426	117	66	dow	dow	PROPN
ftr-426	117	67	jones	jones	PROPN
ftr-426	117	68	,	,	PUNCT
ftr-426	117	69	the	the	DET
ftr-426	117	70	san	san	PROPN
ftr-426	117	71	diego	diego	PROPN
ftr-426	117	72	union	union	PROPN
ftr-426	117	73	-	-	PUNCT
ftr-426	117	74	trib	trib	PROPN
ftr-426	117	75	.	.	PROPN
ftr-426	117	76	,	,	PUNCT
ftr-426	117	77	aug	aug	PROPN
ftr-426	117	78	.	.	PROPN
ftr-426	117	79	22	22	NUM
ftr-426	117	80	,	,	PUNCT
ftr-426	117	81	2004	2004	NUM
ftr-426	117	82	,	,	PUNCT
ftr-426	117	83	at	at	ADP
ftr-426	117	84	h7	h7	PROPN
ftr-426	117	85	(	(	PUNCT
ftr-426	117	86	reporting	report	VERB
ftr-426	117	87	that	that	SCONJ
ftr-426	117	88	the	the	DET
ftr-426	117	89	insurance	insurance	NOUN
ftr-426	117	90	information	information	PROPN
ftr-426	117	91	institute	institute	PROPN
ftr-426	117	92	estimates	estimate	VERB
ftr-426	117	93	that	that	SCONJ
ftr-426	117	94	insurers	insurer	NOUN
ftr-426	117	95	are	be	AUX
ftr-426	117	96	likely	likely	ADJ
ftr-426	117	97	to	to	PART
ftr-426	117	98	deliver	deliver	VERB
ftr-426	117	99	$	$	SYM
ftr-426	117	100	7.4	7.4	NUM
ftr-426	117	101	billion	billion	NUM
ftr-426	117	102	to	to	ADP
ftr-426	117	103	people	people	NOUN
ftr-426	117	104	whose	whose	DET
ftr-426	117	105	homes	home	NOUN
ftr-426	117	106	,	,	PUNCT
ftr-426	117	107	businesses	business	NOUN
ftr-426	117	108	and	and	CCONJ
ftr-426	117	109	property	property	NOUN
ftr-426	117	110	were	be	AUX
ftr-426	117	111	damaged	damage	VERB
ftr-426	117	112	by	by	ADP
ftr-426	117	113	hurricane	hurricane	PROPN
ftr-426	117	114	charley	charley	PROPN
ftr-426	117	115	)	)	PUNCT
ftr-426	117	116	;	;	PUNCT
ftr-426	117	117	ivan	ivan	PROPN
ftr-426	117	118	’s	’s	PART
ftr-426	117	119	stormy	stormy	ADJ
ftr-426	117	120	trek	trek	PROPN
ftr-426	117	121	floods	flood	NOUN
ftr-426	117	122	southeast	southeast	ADJ
ftr-426	117	123	,	,	PUNCT
ftr-426	117	124	cnn.com	cnn.com	X
ftr-426	117	125	,	,	PUNCT
ftr-426	117	126	at	at	ADP
ftr-426	117	127	h	h	PROPN
ftr-426	117	128	t	t	PROPN
ftr-426	117	129	t	t	PROPN
ftr-426	118	1	p	p	X
ftr-426	118	2	:	:	PUNCT
ftr-426	118	3	/	/	SYM
ftr-426	118	4	/	/	SYM
ftr-426	118	5	w	w	PROPN
ftr-426	118	6	w	w	PROPN
ftr-426	118	7	w	w	PROPN
ftr-426	118	8	.	.	PUNCT
ftr-426	119	1	c	c	PROPN
ftr-426	119	2	n	n	CCONJ
ftr-426	119	3	n	n	PROPN
ftr-426	119	4	.	.	PUNCT
ftr-426	120	1	c	c	NOUN
ftr-426	121	1	o	o	NOUN
ftr-426	121	2	m	m	VERB
ftr-426	121	3	/	/	SYM
ftr-426	121	4	2	2	NUM
ftr-426	121	5	0	0	NUM
ftr-426	121	6	0	0	NUM
ftr-426	121	7	4	4	NUM
ftr-426	121	8	/	/	SYM
ftr-426	121	9	w	w	NOUN
ftr-426	121	10	e	e	PROPN
ftr-426	121	11	a	a	PROPN
ftr-426	121	12	t	t	NOUN
ftr-426	121	13	h	h	NOUN
ftr-426	121	14	e	e	NOUN
ftr-426	121	15	r	r	NOUN
ftr-426	121	16	/	/	SYM
ftr-426	121	17	0	0	NUM
ftr-426	121	18	9	9	NUM
ftr-426	121	19	/	/	SYM
ftr-426	121	20	1	1	NUM
ftr-426	121	21	6	6	NUM
ftr-426	121	22	/	/	SYM
ftr-426	121	23	hurricane.ivan/index.html	hurricane.ivan/index.html	PROPN
ftr-426	121	24	(	(	PUNCT
ftr-426	121	25	last	last	ADV
ftr-426	121	26	visited	visit	VERB
ftr-426	121	27	feb	feb	PROPN
ftr-426	121	28	.	.	PROPN
ftr-426	121	29	12	12	NUM
ftr-426	121	30	,	,	PUNCT
ftr-426	121	31	2005	2005	NUM
ftr-426	121	32	)	)	PUNCT
ftr-426	121	33	(	(	PUNCT
ftr-426	121	34	recounting	recount	VERB
ftr-426	121	35	that	that	PRON
ftr-426	121	36	in	in	ADP
ftr-426	121	37	september	september	PROPN
ftr-426	121	38	,	,	PUNCT
ftr-426	121	39	2004	2004	NUM
ftr-426	121	40	,	,	PUNCT
ftr-426	121	41	hurricane	hurricane	PROPN
ftr-426	121	42	ivan	ivan	PROPN
ftr-426	121	43	,	,	PUNCT
ftr-426	121	44	caused	cause	VERB
ftr-426	121	45	estimated	estimate	VERB
ftr-426	121	46	insured	insured	ADJ
ftr-426	121	47	losses	loss	NOUN
ftr-426	121	48	from	from	ADP
ftr-426	121	49	about	about	ADP
ftr-426	121	50	$	$	SYM
ftr-426	121	51	4	4	NUM
ftr-426	121	52	billion	billion	NUM
ftr-426	121	53	to	to	PART
ftr-426	121	54	$	$	SYM
ftr-426	121	55	10	10	NUM
ftr-426	121	56	billion	billion	NUM
ftr-426	121	57	)	)	PUNCT
ftr-426	121	58	;	;	PUNCT
ftr-426	121	59	eqecat	eqecat	NOUN
ftr-426	121	60	estimates	estimate	VERB
ftr-426	121	61	o	o	NOUN
ftr-426	121	62	f	f	PROPN
ftr-426	121	63	insured	insure	VERB
ftr-426	121	64	losses	loss	NOUN
ftr-426	121	65	from	from	ADP
ftr-426	121	66	hurricane	hurricane	NOUN
ftr-426	121	67	frances	france	NOUN
ftr-426	121	68	,	,	PUNCT
ftr-426	121	69	at	at	ADP
ftr-426	121	70	http://www.eqecat.com/documents/eqeca+sunday/9.5.04.pdf	http://www.eqecat.com/documents/eqeca+sunday/9.5.04.pdf	NOUN
ftr-426	121	71	(	(	PUNCT
ftr-426	121	72	last	last	ADV
ftr-426	121	73	visited	visit	VERB
ftr-426	121	74	sept	sept	PROPN
ftr-426	121	75	.	.	PROPN
ftr-426	121	76	21	21	NUM
ftr-426	121	77	,	,	PUNCT
ftr-426	121	78	2004	2004	NUM
ftr-426	121	79	)	)	PUNCT
ftr-426	121	80	(	(	PUNCT
ftr-426	121	81	estimating	estimate	VERB
ftr-426	121	82	that	that	SCONJ
ftr-426	121	83	insured	insure	VERB
ftr-426	121	84	losses	loss	NOUN
ftr-426	121	85	in	in	ADP
ftr-426	121	86	september	september	PROPN
ftr-426	121	87	2004	2004	NUM
ftr-426	121	88	from	from	ADP
ftr-426	121	89	hurricane	hurricane	PROPN
ftr-426	121	90	frances	france	NOUN
ftr-426	121	91	in	in	ADP
ftr-426	121	92	florida	florida	PROPN
ftr-426	121	93	and	and	CCONJ
ftr-426	121	94	nearby	nearby	ADJ
ftr-426	121	95	states	state	NOUN
ftr-426	121	96	could	could	AUX
ftr-426	121	97	range	range	VERB
ftr-426	121	98	from	from	ADP
ftr-426	121	99	$	$	SYM
ftr-426	121	100	3	3	NUM
ftr-426	121	101	billion	billion	NUM
ftr-426	121	102	to	to	PART
ftr-426	121	103	$	$	SYM
ftr-426	121	104	6	6	NUM
ftr-426	121	105	b	b	NOUN
ftr-426	121	106	illion	illion	NOUN
ftr-426	121	107	,	,	PUNCT
ftr-426	121	108	but	but	CCONJ
ftr-426	121	109	that	that	SCONJ
ftr-426	121	110	the	the	DET
ftr-426	121	111	total	total	ADJ
ftr-426	121	112	loss	loss	NOUN
ftr-426	121	113	estimate	estimate	NOUN
ftr-426	121	114	is	be	AUX
ftr-426	121	115	likely	likely	ADJ
ftr-426	121	116	to	to	PART
ftr-426	121	117	exceed	exceed	VERB
ftr-426	121	118	$	$	SYM
ftr-426	121	119	10	10	NUM
ftr-426	121	120	billion	billion	NUM
ftr-426	121	121	)	)	PUNCT
ftr-426	121	122	.	.	PUNCT
ftr-426	122	1	17	17	NUM
ftr-426	122	2	.	.	PUNCT
ftr-426	123	1	terrorism	terrorism	NOUN
ftr-426	123	2	accounted	account	VERB
ftr-426	123	3	for	for	ADP
ftr-426	123	4	12.4	12.4	NUM
ftr-426	123	5	%	%	NOUN
ftr-426	123	6	of	of	ADP
ftr-426	123	7	the	the	DET
ftr-426	123	8	aggregate	aggregate	ADJ
ftr-426	123	9	inflation	inflation	NOUN
ftr-426	123	10	-	-	PUNCT
ftr-426	123	11	adjusted	adjust	VERB
ftr-426	123	12	catastrophic	catastrophic	ADJ
ftr-426	123	13	losses	loss	NOUN
ftr-426	123	14	in	in	ADP
ftr-426	123	15	the	the	DET
ftr-426	123	16	united	united	PROPN
ftr-426	123	17	states	states	PROPN
ftr-426	123	18	.	.	PUNCT
ftr-426	124	1	insurance	insurance	NOUN
ftr-426	124	2	information	information	PROPN
ftr-426	124	3	institute	institute	PROPN
ftr-426	124	4	,	,	PUNCT
ftr-426	124	5	facts	fact	NOUN
ftr-426	124	6	and	and	CCONJ
ftr-426	124	7	statistics	statistic	NOUN
ftr-426	124	8	:	:	PUNCT
ftr-426	124	9	catastrophes	catastrophe	NOUN
ftr-426	124	10	:	:	PUNCT
ftr-426	124	11	inflation	inflation	NOUN
ftr-426	124	12	-	-	PUNCT
ftr-426	124	13	adjusted	adjust	VERB
ftr-426	124	14	u.s	u.s	PROPN
ftr-426	124	15	.	.	PROPN
ftr-426	124	16	catastrophe	catastrophe	NOUN
ftr-426	124	17	losses	loss	NOUN
ftr-426	124	18	by	by	ADP
ftr-426	124	19	category	category	NOUN
ftr-426	124	20	,	,	PUNCT
ftr-426	124	21	at	at	ADP
ftr-426	124	22	http://www.iii.org/media/facts/statsbyissue/catastrophes	http://www.iii.org/media/facts/statsbyissue/catastrophes	PROPN
ftr-426	124	23	(	(	PUNCT
ftr-426	124	24	last	last	ADJ
ftr-426	124	25	visited	visit	VERB
ftr-426	124	26	june	june	PROPN
ftr-426	124	27	30	30	NUM
ftr-426	124	28	,	,	PUNCT
ftr-426	124	29	2004	2004	NUM
ftr-426	124	30	)	)	PUNCT
ftr-426	124	31	.	.	PUNCT
ftr-426	125	1	18	18	NUM
ftr-426	125	2	.	.	X
ftr-426	125	3	see	see	VERB
ftr-426	125	4	world	world	NOUN
ftr-426	125	5	disasters	disaster	NOUN
ftr-426	125	6	report	report	VERB
ftr-426	125	7	2002	2002	NUM
ftr-426	125	8	,	,	PUNCT
ftr-426	125	9	supra	supra	ADJ
ftr-426	125	10	note	note	NOUN
ftr-426	125	11	,	,	PUNCT
ftr-426	125	12	at	at	ADP
ftr-426	125	13	173	173	NUM
ftr-426	125	14	,	,	PUNCT
ftr-426	125	15	185	185	NUM
ftr-426	125	16	(	(	PUNCT
ftr-426	125	17	table	table	NOUN
ftr-426	125	18	4	4	NUM
ftr-426	125	19	)	)	PUNCT
ftr-426	125	20	(	(	PUNCT
ftr-426	125	21	noting	note	VERB
ftr-426	125	22	that	that	SCONJ
ftr-426	125	23	the	the	DET
ftr-426	125	24	total	total	ADJ
ftr-426	125	25	amount	amount	NOUN
ftr-426	125	26	of	of	ADP
ftr-426	125	27	estimated	estimate	VERB
ftr-426	125	28	damages	damage	NOUN
ftr-426	125	29	inflicted	inflict	VERB
ftr-426	125	30	by	by	ADP
ftr-426	125	31	disasters	disaster	NOUN
ftr-426	125	32	during	during	ADP
ftr-426	125	33	2001	2001	NUM
ftr-426	125	34	was	be	AUX
ftr-426	125	35	$	$	SYM
ftr-426	125	36	24.4	24.4	NUM
ftr-426	125	37	billion	billion	NUM
ftr-426	125	38	–	–	PUNCT
ftr-426	125	39	the	the	DET
ftr-426	125	40	decade	decade	NOUN
ftr-426	125	41	’s	’s	PART
ftr-426	125	42	lowest	low	ADJ
ftr-426	125	43	and	and	CCONJ
ftr-426	125	44	well	well	ADV
ftr-426	125	45	below	below	ADP
ftr-426	125	46	the	the	DET
ftr-426	125	47	annual	annual	ADJ
ftr-426	125	48	average	average	NOUN
ftr-426	125	49	of	of	ADP
ftr-426	125	50	$	$	SYM
ftr-426	125	51	69	69	NUM
ftr-426	125	52	billion	billion	NUM
ftr-426	125	53	)	)	PUNCT
ftr-426	125	54	.	.	PUNCT
ftr-426	126	1	each	each	DET
ftr-426	126	2	week	week	NOUN
ftr-426	126	3	,	,	PUNCT
ftr-426	126	4	direct	direct	ADJ
ftr-426	126	5	costs	cost	NOUN
ftr-426	126	6	of	of	ADP
ftr-426	126	7	disasters	disaster	NOUN
ftr-426	126	8	worldwide	worldwide	ADV
ftr-426	126	9	“	"	PUNCT
ftr-426	126	10	amount	amount	NOUN
ftr-426	126	11	to	to	PART
ftr-426	126	12	well	well	ADV
ftr-426	126	13	over	over	ADP
ftr-426	126	14	a	a	DET
ftr-426	126	15	billion	billion	NUM
ftr-426	126	16	dollars	dollar	NOUN
ftr-426	126	17	.	.	PUNCT
ftr-426	126	18	”	"	PUNCT
ftr-426	127	1	i	i	PRON
ftr-426	127	2	d.	d.	PROPN
ftr-426	127	3	at	at	ADP
ftr-426	127	4	37	37	NUM
ftr-426	127	5	.	.	PUNCT
ftr-426	128	1	earthquakes	earthquake	NOUN
ftr-426	128	2	,	,	PUNCT
ftr-426	128	3	floods	flood	NOUN
ftr-426	128	4	and	and	CCONJ
ftr-426	128	5	windstorms	windstorm	NOUN
ftr-426	128	6	have	have	AUX
ftr-426	128	7	proven	prove	VERB
ftr-426	128	8	to	to	PART
ftr-426	128	9	be	be	AUX
ftr-426	128	10	very	very	ADV
ftr-426	128	11	expensive	expensive	ADJ
ftr-426	128	12	disasters	disaster	NOUN
ftr-426	128	13	.	.	PUNCT
ftr-426	129	1	i	i	PRON
ftr-426	129	2	d.	d.	PROPN
ftr-426	129	3	at	at	ADP
ftr-426	129	4	173	173	NUM
ftr-426	129	5	;	;	PUNCT
ftr-426	129	6	see	see	VERB
ftr-426	129	7	also	also	ADV
ftr-426	129	8	national	national	ADJ
ftr-426	129	9	climatic	climatic	ADJ
ftr-426	129	10	data	datum	NOUN
ftr-426	129	11	center	center	NOUN
ftr-426	129	12	,	,	PUNCT
ftr-426	129	13	billion	billion	NUM
ftr-426	129	14	dollar	dollar	NOUN
ftr-426	129	15	u.s	u.s	PROPN
ftr-426	129	16	.	.	PROPN
ftr-426	129	17	weather	weather	NOUN
ftr-426	129	18	disasters	disaster	NOUN
ftr-426	129	19	1980	1980	NUM
ftr-426	129	20	-	-	SYM
ftr-426	129	21	2003	2003	NUM
ftr-426	129	22	(	(	PUNCT
ftr-426	129	23	feb	feb	X
ftr-426	129	24	.	.	PROPN
ftr-426	129	25	3	3	NUM
ftr-426	129	26	,	,	PUNCT
ftr-426	129	27	2004	2004	NUM
ftr-426	129	28	)	)	PUNCT
ftr-426	129	29	at	at	ADP
ftr-426	129	30	http://www.ncdc.noaa.gov/oa/reports/billionz.html	http://www.ncdc.noaa.gov/oa/reports/billionz.html	PROPN
ftr-426	129	31	(	(	PUNCT
ftr-426	129	32	last	last	ADV
ftr-426	129	33	visited	visit	VERB
ftr-426	129	34	june	june	PROPN
ftr-426	129	35	16	16	NUM
ftr-426	129	36	,	,	PUNCT
ftr-426	129	37	2003	2003	NUM
ftr-426	129	38	)	)	PUNCT
ftr-426	129	39	(	(	PUNCT
ftr-426	129	40	reporting	report	VERB
ftr-426	129	41	that	that	SCONJ
ftr-426	129	42	the	the	DET
ftr-426	129	43	u.s	u.s	PROPN
ftr-426	129	44	.	.	PROPN
ftr-426	129	45	has	have	AUX
ftr-426	129	46	suffered	suffer	VERB
ftr-426	129	47	58	58	NUM
ftr-426	129	48	weather	weather	NOUN
ftr-426	129	49	-	-	PUNCT
ftr-426	129	50	related	relate	VERB
ftr-426	129	51	disasters	disaster	NOUN
ftr-426	129	52	over	over	ADP
ftr-426	129	53	the	the	DET
ftr-426	129	54	past	past	ADJ
ftr-426	129	55	24	24	NUM
ftr-426	129	56	years	year	NOUN
ftr-426	129	57	in	in	ADP
ftr-426	129	58	which	which	PRON
ftr-426	129	59	overall	overall	ADJ
ftr-426	129	60	damage	damage	NOUN
ftr-426	129	61	was	be	AUX
ftr-426	129	62	equal	equal	ADJ
ftr-426	129	63	to	to	ADP
ftr-426	129	64	or	or	CCONJ
ftr-426	129	65	greater	great	ADJ
ftr-426	129	66	than	than	ADP
ftr-426	129	67	$	$	SYM
ftr-426	129	68	1billion	1billion	NUM
ftr-426	129	69	and	and	CCONJ
ftr-426	129	70	totaled	total	VERB
ftr-426	129	71	nearly	nearly	ADV
ftr-426	129	72	$	$	SYM
ftr-426	129	73	350	350	NUM
ftr-426	129	74	billion	billion	NUM
ftr-426	129	75	)	)	PUNCT
ftr-426	129	76	;	;	PUNCT
ftr-426	129	77	see	see	VERB
ftr-426	129	78	also	also	ADV
ftr-426	129	79	insurance	insurance	VERB
ftr-426	129	80	information	information	NOUN
ftr-426	129	81	institute	institute	NOUN
ftr-426	129	82	,	,	PUNCT
ftr-426	129	83	facts	fact	NOUN
ftr-426	129	84	and	and	CCONJ
ftr-426	129	85	statistics	statistic	NOUN
ftr-426	129	86	:	:	PUNCT
ftr-426	129	87	catastrophes	catastrophe	VERB
ftr-426	129	88	:	:	PUNCT
ftr-426	129	89	the	the	DET
ftr-426	129	90	ten	ten	NUM
ftr-426	129	91	most	most	ADV
ftr-426	129	92	costly	costly	ADJ
ftr-426	129	93	world	world	NOUN
ftr-426	129	94	insurance	insurance	NOUN
ftr-426	129	95	losses	loss	NOUN
ftr-426	129	96	,	,	PUNCT
ftr-426	129	97	at	at	ADP
ftr-426	129	98	http://www.iii.org/media/facts/statsbyissue/catastrophes	http://www.iii.org/media/facts/statsbyissue/catastrophes	PROPN
ftr-426	129	99	(	(	PUNCT
ftr-426	129	100	last	last	ADJ
ftr-426	129	101	visited	visit	VERB
ftr-426	129	102	june	june	PROPN
ftr-426	129	103	30	30	NUM
ftr-426	129	104	,	,	PUNCT
ftr-426	129	105	2004	2004	NUM
ftr-426	129	106	)	)	PUNCT
ftr-426	129	107	(	(	PUNCT
ftr-426	129	108	setting	set	VERB
ftr-426	129	109	forth	forth	ADP
ftr-426	129	110	the	the	DET
ftr-426	129	111	ten	ten	NUM
ftr-426	129	112	most	most	ADV
ftr-426	129	113	catastrophic	catastrophic	ADJ
ftr-426	129	114	losses	loss	NOUN
ftr-426	129	115	in	in	ADP
ftr-426	129	116	the	the	DET
ftr-426	129	117	world	world	NOUN
ftr-426	129	118	including	include	VERB
ftr-426	129	119	september	september	PROPN
ftr-426	129	120	11	11	NUM
ftr-426	129	121	,	,	PUNCT
ftr-426	129	122	2001	2001	NUM
ftr-426	129	123	,	,	PUNCT
ftr-426	129	124	costing	cost	VERB
ftr-426	129	125	$	$	SYM
ftr-426	129	126	21	21	NUM
ftr-426	129	127	billion	billion	NUM
ftr-426	129	128	in	in	ADP
ftr-426	129	129	insured	insured	ADJ
ftr-426	129	130	losses	loss	NOUN
ftr-426	129	131	,	,	PUNCT
ftr-426	129	132	hurricane	hurricane	PROPN
ftr-426	129	133	andrew	andrew	PROPN
ftr-426	129	134	,	,	PUNCT
ftr-426	129	135	costing	cost	VERB
ftr-426	129	136	$	$	SYM
ftr-426	129	137	20.9	20.9	NUM
ftr-426	129	138	billion	billion	NUM
ftr-426	129	139	,	,	PUNCT
ftr-426	129	140	and	and	CCONJ
ftr-426	129	141	the	the	DET
ftr-426	129	142	northridge	northridge	PROPN
ftr-426	129	143	earthquake	earthquake	NOUN
ftr-426	129	144	,	,	PUNCT
ftr-426	129	145	costing	cost	VERB
ftr-426	129	146	$	$	SYM
ftr-426	129	147	17	17	NUM
ftr-426	129	148	.3	.3	NUM
ftr-426	129	149	billion	billion	NUM
ftr-426	129	150	as	as	ADP
ftr-426	129	151	the	the	DET
ftr-426	129	152	top	top	ADJ
ftr-426	129	153	three	three	NUM
ftr-426	129	154	most	most	ADV
ftr-426	129	155	costly	costly	ADJ
ftr-426	129	156	disasters	disaster	NOUN
ftr-426	129	157	)	)	PUNCT
ftr-426	129	158	.	.	PUNCT
ftr-426	130	1	the	the	DET
ftr-426	130	2	federal	federal	ADJ
ftr-426	130	3	emergency	emergency	NOUN
ftr-426	130	4	management	management	NOUN
ftr-426	130	5	agency	agency	NOUN
ftr-426	130	6	(	(	PUNCT
ftr-426	130	7	fem	fem	NOUN
ftr-426	130	8	a	a	NOUN
ftr-426	130	9	)	)	PUNCT
ftr-426	130	10	has	have	VERB
ftr-426	130	11	listings	listing	NOUN
ftr-426	130	12	of	of	ADP
ftr-426	130	13	the	the	DET
ftr-426	130	14	federally	federally	ADV
ftr-426	130	15	declared	declare	VERB
ftr-426	130	16	disasters	disaster	NOUN
ftr-426	130	17	,	,	PUNCT
ftr-426	130	18	emergency	emergency	NOUN
ftr-426	130	19	declarations	declaration	NOUN
ftr-426	130	20	and	and	CCONJ
ftr-426	130	21	fire	fire	NOUN
ftr-426	130	22	management	management	NOUN
ftr-426	130	23	assistance	assistance	NOUN
ftr-426	130	24	declarations	declaration	NOUN
ftr-426	130	25	beginning	begin	VERB
ftr-426	130	26	in	in	ADP
ftr-426	130	27	1953	1953	NUM
ftr-426	130	28	through	through	ADP
ftr-426	130	29	2003	2003	NUM
ftr-426	130	30	on	on	ADP
ftr-426	130	31	its	its	PRON
ftr-426	130	32	informative	informative	ADJ
ftr-426	130	33	website	website	NOUN
ftr-426	130	34	.	.	PUNCT
ftr-426	131	1	federal	federal	ADJ
ftr-426	131	2	emergency	emergency	PROPN
ftr-426	131	3	m	m	VERB
ftr-426	131	4	a	a	PRON
ftr-426	131	5	n	n	NOUN
ftr-426	131	6	a	a	DET
ftr-426	131	7	g	g	NOUN
ftr-426	131	8	e	e	NOUN
ftr-426	131	9	m	m	NOUN
ftr-426	131	10	e	e	PROPN
ftr-426	131	11	n	n	PROPN
ftr-426	131	12	t	t	PROPN
ftr-426	131	13	a	a	DET
ftr-426	131	14	g	g	NOUN
ftr-426	131	15	e	e	PROPN
ftr-426	131	16	n	n	NOUN
ftr-426	131	17	c	c	NOUN
ftr-426	131	18	y	y	PROPN
ftr-426	131	19	2	2	NUM
ftr-426	131	20	0	0	NUM
ftr-426	131	21	0	0	NUM
ftr-426	131	22	3	3	NUM
ftr-426	131	23	f	f	NOUN
ftr-426	131	24	e	e	X
ftr-426	131	25	d	d	X
ftr-426	131	26	e	e	X
ftr-426	131	27	r	r	NOUN
ftr-426	131	28	a	a	DET
ftr-426	131	29	l	l	NOUN
ftr-426	132	1	d	d	NOUN
ftr-426	132	2	i	i	PRON
ftr-426	132	3	s	s	VERB
ftr-426	132	4	a	a	PRON
ftr-426	132	5	s	s	NOUN
ftr-426	132	6	t	t	NOUN
ftr-426	132	7	e	e	NOUN
ftr-426	132	8	r	r	NOUN
ftr-426	132	9	s	s	PROPN
ftr-426	132	10	d	d	X
ftr-426	132	11	e	e	X
ftr-426	132	12	c	c	NOUN
ftr-426	132	13	l	l	NOUN
ftr-426	132	14	a	a	DET
ftr-426	132	15	r	r	NOUN
ftr-426	132	16	a	a	DET
ftr-426	132	17	t	t	NOUN
ftr-426	133	1	i	i	PRON
ftr-426	133	2	o	o	X
ftr-426	133	3	n	n	X
ftr-426	133	4	s	s	PRON
ftr-426	133	5	,	,	PUNCT
ftr-426	133	6	a	a	DET
ftr-426	133	7	t	t	PROPN
ftr-426	133	8	http://www.fema.gov/news/disasters.fema?year=2003	http://www.fema.gov/news/disasters.fema?year=2003	PROPN
ftr-426	133	9	(	(	PUNCT
ftr-426	133	10	last	last	ADV
ftr-426	133	11	visited	visit	VERB
ftr-426	133	12	june	june	PROPN
ftr-426	133	13	4	4	NUM
ftr-426	133	14	,	,	PUNCT
ftr-426	133	15	2003	2003	NUM
ftr-426	133	16	)	)	PUNCT
ftr-426	133	17	.	.	PUNCT
ftr-426	134	1	over	over	ADP
ftr-426	134	2	this	this	DET
ftr-426	134	3	period	period	NOUN
ftr-426	134	4	,	,	PUNCT
ftr-426	134	5	there	there	PRON
ftr-426	134	6	were	be	VERB
ftr-426	134	7	1,504	1,504	NUM
ftr-426	134	8	major	major	ADJ
ftr-426	134	9	disasters	disaster	NOUN
ftr-426	134	10	declared	declare	VERB
ftr-426	134	11	with	with	ADP
ftr-426	134	12	an	an	DET
ftr-426	134	13	average	average	ADJ
ftr-426	134	14	annual	annual	ADJ
ftr-426	134	15	number	number	NOUN
ftr-426	134	16	of	of	ADP
ftr-426	134	17	major	major	ADJ
ftr-426	134	18	disaster	disaster	NOUN
ftr-426	134	19	declarations	declaration	NOUN
ftr-426	134	20	of	of	ADP
ftr-426	134	21	thirty	thirty	NUM
ftr-426	134	22	.	.	PUNCT
ftr-426	135	1	in	in	ADP
ftr-426	135	2	2003	2003	NUM
ftr-426	135	3	,	,	PUNCT
ftr-426	135	4	fem	fem	X
ftr-426	135	5	a	a	DET
ftr-426	135	6	reported	report	VERB
ftr-426	135	7	fifty	fifty	NUM
ftr-426	135	8	-	-	PUNCT
ftr-426	135	9	six	six	NUM
ftr-426	135	10	federally	federally	ADV
ftr-426	135	11	declared	declare	VERB
ftr-426	135	12	disasters	disaster	NOUN
ftr-426	135	13	ranging	range	VERB
ftr-426	135	14	from	from	ADP
ftr-426	135	15	a	a	DET
ftr-426	135	16	winter	winter	NOUN
ftr-426	135	17	storm	storm	NOUN
ftr-426	135	18	in	in	ADP
ftr-426	135	19	alaska	alaska	NOUN
ftr-426	135	20	to	to	ADP
ftr-426	135	21	flooding	flood	VERB
ftr-426	135	22	in	in	ADP
ftr-426	135	23	florida	florida	PROPN
ftr-426	135	24	to	to	ADP
ftr-426	135	25	a	a	DET
ftr-426	135	26	tornado	tornado	NOUN
ftr-426	135	27	in	in	ADP
ftr-426	135	28	new	new	PROPN
ftr-426	135	29	york	york	PROPN
ftr-426	135	30	and	and	CCONJ
ftr-426	135	31	a	a	DET
ftr-426	135	32	hurricane	hurricane	NOUN
ftr-426	135	33	in	in	ADP
ftr-426	135	34	texas	texas	PROPN
ftr-426	135	35	.	.	PUNCT
ftr-426	136	1	see	see	VERB
ftr-426	136	2	federal	federal	ADJ
ftr-426	136	3	emergency	emergency	NOUN
ftr-426	136	4	management	management	NOUN
ftr-426	136	5	a	a	DET
ftr-426	136	6	g	g	NOUN
ftr-426	136	7	e	e	NOUN
ftr-426	136	8	n	n	ADP
ftr-426	136	9	c	c	NOUN
ftr-426	136	10	y	y	NOUN
ftr-426	136	11	:	:	PUNCT
ftr-426	137	1	d	d	X
ftr-426	137	2	i	i	PRON
ftr-426	137	3	s	s	VERB
ftr-426	137	4	a	a	PRON
ftr-426	137	5	s	s	NOUN
ftr-426	137	6	t	t	NOUN
ftr-426	137	7	e	e	NOUN
ftr-426	137	8	r	r	NOUN
ftr-426	137	9	f	f	X
ftr-426	137	10	e	e	X
ftr-426	137	11	d	d	X
ftr-426	137	12	e	e	X
ftr-426	138	1	r	r	NOUN
ftr-426	138	2	a	a	DET
ftr-426	138	3	l	l	NOUN
ftr-426	138	4	r	r	NOUN
ftr-426	138	5	e	e	NOUN
ftr-426	138	6	g	g	NOUN
ftr-426	139	1	i	i	PROPN
ftr-426	139	2	s	s	PROPN
ftr-426	139	3	t	t	NOUN
ftr-426	139	4	e	e	NOUN
ftr-426	139	5	r	r	NOUN
ftr-426	139	6	n	n	NOUN
ftr-426	140	1	o	o	NOUN
ftr-426	140	2	t	t	NOUN
ftr-426	141	1	i	i	INTJ
ftr-426	141	2	c	c	NOUN
ftr-426	141	3	e	e	NOUN
ftr-426	141	4	s	s	PROPN
ftr-426	141	5	,	,	PUNCT
ftr-426	141	6	a	a	DET
ftr-426	141	7	t	t	PROPN
ftr-426	141	8	http://www.fema.gov/news/disasters.fema?year=2003	http://www.fema.gov/news/disasters.fema?year=2003	PROPN
ftr-426	141	9	(	(	PUNCT
ftr-426	141	10	last	last	ADV
ftr-426	141	11	visited	visit	VERB
ftr-426	141	12	june	june	PROPN
ftr-426	141	13	5	5	NUM
ftr-426	141	14	,	,	PUNCT
ftr-426	141	15	2004	2004	NUM
ftr-426	141	16	)	)	PUNCT
ftr-426	141	17	.	.	PUNCT
ftr-426	142	1	in	in	ADP
ftr-426	142	2	addition	addition	NOUN
ftr-426	142	3	,	,	PUNCT
ftr-426	142	4	there	there	PRON
ftr-426	142	5	were	be	VERB
ftr-426	142	6	forty	forty	NUM
ftr-426	142	7	-	-	PUNCT
ftr-426	142	8	six	six	NUM
ftr-426	142	9	fire	fire	NOUN
ftr-426	142	10	management	management	NOUN
ftr-426	142	11	assistance	assistance	NOUN
ftr-426	142	12	declarations	declaration	NOUN
ftr-426	142	13	and	and	CCONJ
ftr-426	142	14	nineteen	nineteen	NUM
ftr-426	142	15	emergency	emergency	NOUN
ftr-426	142	16	declarations	declaration	NOUN
ftr-426	142	17	including	include	VERB
ftr-426	142	18	the	the	DET
ftr-426	142	19	loss	loss	NOUN
ftr-426	142	20	of	of	ADP
ftr-426	142	21	the	the	DET
ftr-426	142	22	space	space	NOUN
ftr-426	142	23	shuttle	shuttle	NOUN
ftr-426	142	24	,	,	PUNCT
ftr-426	142	25	columbia	columbia	PROPN
ftr-426	142	26	,	,	PUNCT
ftr-426	142	27	on	on	ADP
ftr-426	142	28	february	february	PROPN
ftr-426	142	29	1	1	NUM
ftr-426	142	30	and	and	CCONJ
ftr-426	142	31	the	the	DET
ftr-426	142	32	power	power	NOUN
ftr-426	142	33	outages	outage	NOUN
ftr-426	142	34	in	in	ADP
ftr-426	142	35	michigan	michigan	PROPN
ftr-426	142	36	,	,	PUNCT
ftr-426	142	37	new	new	PROPN
ftr-426	142	38	jersey	jersey	PROPN
ftr-426	142	39	and	and	CCONJ
ftr-426	142	40	ohio	ohio	PROPN
ftr-426	142	41	on	on	ADP
ftr-426	142	42	september	september	PROPN
ftr-426	142	43	23	23	NUM
ftr-426	142	44	.	.	PUNCT
ftr-426	143	1	i	i	PRON
ftr-426	143	2	d.	d.	PROPN
ftr-426	143	3	hurricanes16	hurricanes16	PROPN
ftr-426	143	4	and	and	CCONJ
ftr-426	143	5	terrorism17	terrorism17	VERB
ftr-426	143	6	account	account	NOUN
ftr-426	143	7	for	for	ADP
ftr-426	143	8	billions	billion	NOUN
ftr-426	143	9	of	of	ADP
ftr-426	143	10	dollars	dollar	NOUN
ftr-426	143	11	of	of	ADP
ftr-426	143	12	direct	direct	ADJ
ftr-426	143	13	damage	damage	NOUN
ftr-426	143	14	annually.18	annually.18	VERB
ftr-426	143	15	the	the	DET
ftr-426	143	16	terrorist	terrorist	ADJ
ftr-426	143	17	attacks	attack	NOUN
ftr-426	143	18	on	on	ADP
ftr-426	143	19	september	september	PROPN
ftr-426	143	20	11	11	NUM
ftr-426	143	21	,	,	PUNCT
ftr-426	143	22	2001	2001	NUM
ftr-426	143	23	resulted	result	VERB
ftr-426	143	24	in	in	ADP
ftr-426	143	25	unparalleled	unparalleled	ADJ
ftr-426	143	26	,	,	PUNCT
ftr-426	143	27	958	958	NUM
ftr-426	143	28	florida	florida	PROPN
ftr-426	143	29	tax	tax	NOUN
ftr-426	143	30	review	review	NOUN
ftr-426	144	1	[	[	X
ftr-426	144	2	vol.6:10	vol.6:10	NOUN
ftr-426	144	3	19	19	NUM
ftr-426	144	4	.	.	PUNCT
ftr-426	145	1	see	see	VERB
ftr-426	145	2	federal	federal	ADJ
ftr-426	145	3	emergency	emergency	NOUN
ftr-426	145	4	m	m	PROPN
ftr-426	145	5	anagement	anagement	ADJ
ftr-426	145	6	agency	agency	NOUN
ftr-426	145	7	,	,	PUNCT
ftr-426	145	8	a	a	DET
ftr-426	145	9	nation	nation	NOUN
ftr-426	145	10	remembers	remember	VERB
ftr-426	145	11	,	,	PUNCT
ftr-426	145	12	a	a	DET
ftr-426	145	13	nation	nation	NOUN
ftr-426	145	14	recovers	recover	VERB
ftr-426	145	15	,	,	PUNCT
ftr-426	145	16	responding	respond	VERB
ftr-426	145	17	to	to	ADP
ftr-426	145	18	september	september	PROPN
ftr-426	145	19	11	11	NUM
ftr-426	145	20	,	,	PUNCT
ftr-426	145	21	2001	2001	NUM
ftr-426	145	22	,	,	PUNCT
ftr-426	145	23	one	one	NUM
ftr-426	145	24	year	year	NOUN
ftr-426	145	25	later	later	ADV
ftr-426	145	26	(	(	PUNCT
ftr-426	145	27	sept	sept	PROPN
ftr-426	145	28	.	.	PROPN
ftr-426	145	29	2002	2002	NUM
ftr-426	145	30	)	)	PUNCT
ftr-426	145	31	;	;	PUNCT
ftr-426	145	32	u.s	u.s	PROPN
ftr-426	145	33	.	.	PROPN
ftr-426	145	34	small	small	PROPN
ftr-426	145	35	business	business	PROPN
ftr-426	145	36	administration	administration	NOUN
ftr-426	145	37	,	,	PUNCT
ftr-426	145	38	business	business	NOUN
ftr-426	145	39	assistance	assistance	NOUN
ftr-426	145	40	guide	guide	NOUN
ftr-426	145	41	,	,	PUNCT
ftr-426	145	42	for	for	ADP
ftr-426	145	43	the	the	DET
ftr-426	145	44	september	september	PROPN
ftr-426	145	45	11th	11th	NOUN
ftr-426	145	46	tragedy	tragedy	NOUN
ftr-426	145	47	in	in	ADP
ftr-426	145	48	the	the	DET
ftr-426	145	49	greater	great	ADJ
ftr-426	145	50	new	new	PROPN
ftr-426	145	51	york	york	PROPN
ftr-426	145	52	area	area	NOUN
ftr-426	145	53	;	;	PUNCT
ftr-426	145	54	insurance	insurance	NOUN
ftr-426	145	55	information	information	PROPN
ftr-426	145	56	institute	institute	PROPN
ftr-426	145	57	,	,	PUNCT
ftr-426	145	58	facts	fact	NOUN
ftr-426	145	59	and	and	CCONJ
ftr-426	145	60	statistics	statistic	NOUN
ftr-426	145	61	:	:	PUNCT
ftr-426	145	62	catastrophes	catastrophe	NOUN
ftr-426	145	63	:	:	PUNCT
ftr-426	145	64	september	september	PROPN
ftr-426	145	65	11	11	NUM
ftr-426	145	66	,	,	PUNCT
ftr-426	145	67	2001	2001	NUM
ftr-426	145	68	world	world	NOUN
ftr-426	145	69	trade	trade	NOUN
ftr-426	145	70	center	center	NOUN
ftr-426	145	71	losses	loss	NOUN
ftr-426	145	72	,	,	PUNCT
ftr-426	145	73	at	at	ADP
ftr-426	145	74	http://www.iii.org/media/facts/statsbyissue/catastrophes	http://www.iii.org/media/facts/statsbyissue/catastrophes	PROPN
ftr-426	145	75	(	(	PUNCT
ftr-426	145	76	last	last	ADJ
ftr-426	145	77	visited	visit	VERB
ftr-426	145	78	june	june	PROPN
ftr-426	145	79	30	30	NUM
ftr-426	145	80	,	,	PUNCT
ftr-426	145	81	2004	2004	NUM
ftr-426	145	82	)	)	PUNCT
ftr-426	145	83	(	(	PUNCT
ftr-426	145	84	recounting	recount	VERB
ftr-426	145	85	the	the	DET
ftr-426	145	86	catastrophic	catastrophic	ADJ
ftr-426	145	87	disaster	disaster	NOUN
ftr-426	145	88	on	on	ADP
ftr-426	145	89	september	september	PROPN
ftr-426	145	90	11	11	NUM
ftr-426	145	91	,	,	PUNCT
ftr-426	145	92	2001	2001	NUM
ftr-426	145	93	,	,	PUNCT
ftr-426	145	94	and	and	CCONJ
ftr-426	145	95	enumerating	enumerate	VERB
ftr-426	145	96	the	the	DET
ftr-426	145	97	estimated	estimate	VERB
ftr-426	145	98	total	total	ADJ
ftr-426	145	99	insured	insure	VERB
ftr-426	145	100	loss	loss	NOUN
ftr-426	145	101	to	to	PART
ftr-426	145	102	be	be	AUX
ftr-426	145	103	about	about	ADP
ftr-426	145	104	$	$	SYM
ftr-426	145	105	40	40	NUM
ftr-426	145	106	billion	billion	NUM
ftr-426	145	107	with	with	ADP
ftr-426	145	108	property	property	NOUN
ftr-426	145	109	damage	damage	NOUN
ftr-426	145	110	alone	alone	ADV
ftr-426	145	111	at	at	ADP
ftr-426	145	112	$	$	SYM
ftr-426	145	113	20.3	20.3	NUM
ftr-426	145	114	billion	billion	NUM
ftr-426	145	115	)	)	PUNCT
ftr-426	145	116	.	.	PUNCT
ftr-426	146	1	20	20	NUM
ftr-426	146	2	.	.	PUNCT
ftr-426	147	1	“	"	PUNCT
ftr-426	147	2	hazards	hazard	NOUN
ftr-426	147	3	are	be	AUX
ftr-426	147	4	an	an	DET
ftr-426	147	5	unavoidable	unavoidable	ADJ
ftr-426	147	6	part	part	NOUN
ftr-426	147	7	of	of	ADP
ftr-426	147	8	life	life	NOUN
ftr-426	147	9	.	.	PUNCT
ftr-426	148	1	each	each	DET
ftr-426	148	2	day	day	NOUN
ftr-426	148	3	,	,	PUNCT
ftr-426	148	4	every	every	DET
ftr-426	148	5	one	one	NUM
ftr-426	148	6	of	of	ADP
ftr-426	148	7	us	we	PRON
ftr-426	148	8	faces	face	VERB
ftr-426	148	9	some	some	DET
ftr-426	148	10	degree	degree	NOUN
ftr-426	148	11	of	of	ADP
ftr-426	148	12	personal	personal	ADJ
ftr-426	148	13	risk	risk	NOUN
ftr-426	148	14	from	from	ADP
ftr-426	148	15	hazards	hazard	NOUN
ftr-426	148	16	of	of	ADP
ftr-426	148	17	one	one	NUM
ftr-426	148	18	kind	kind	NOUN
ftr-426	148	19	or	or	CCONJ
ftr-426	148	20	another	another	PRON
ftr-426	148	21	.	.	PUNCT
ftr-426	149	1	the	the	DET
ftr-426	149	2	hazards	hazard	NOUN
ftr-426	149	3	we	we	PRON
ftr-426	149	4	face	face	VERB
ftr-426	149	5	are	be	AUX
ftr-426	149	6	very	very	ADV
ftr-426	149	7	diverse	diverse	ADJ
ftr-426	149	8	.	.	PUNCT
ftr-426	150	1	t	t	NOUN
ftr-426	150	2	hey	hey	INTJ
ftr-426	150	3	arise	arise	VERB
ftr-426	150	4	from	from	ADP
ftr-426	150	5	our	our	PRON
ftr-426	150	6	society	society	NOUN
ftr-426	150	7	(	(	PUNCT
ftr-426	150	8	for	for	ADP
ftr-426	150	9	example	example	NOUN
ftr-426	150	10	,	,	PUNCT
ftr-426	150	11	conflict	conflict	NOUN
ftr-426	150	12	,	,	PUNCT
ftr-426	150	13	terrorism	terrorism	NOUN
ftr-426	150	14	,	,	PUNCT
ftr-426	150	15	civil	civil	ADJ
ftr-426	150	16	strife	strife	NOUN
ftr-426	150	17	)	)	PUNCT
ftr-426	150	18	and	and	CCONJ
ftr-426	150	19	technology	technology	NOUN
ftr-426	150	20	(	(	PUNCT
ftr-426	150	21	industrial	industrial	ADJ
ftr-426	150	22	and	and	CCONJ
ftr-426	150	23	transport	transport	NOUN
ftr-426	150	24	accidents	accident	NOUN
ftr-426	150	25	)	)	PUNCT
ftr-426	150	26	,	,	PUNCT
ftr-426	150	27	as	as	ADV
ftr-426	150	28	well	well	ADV
ftr-426	150	29	as	as	ADP
ftr-426	150	30	from	from	ADP
ftr-426	150	31	the	the	DET
ftr-426	150	32	natural	natural	ADJ
ftr-426	150	33	environment	environment	NOUN
ftr-426	150	34	(	(	PUNCT
ftr-426	150	35	such	such	ADJ
ftr-426	150	36	as	as	ADP
ftr-426	150	37	floods	flood	NOUN
ftr-426	150	38	,	,	PUNCT
ftr-426	150	39	windstorms	windstorm	NOUN
ftr-426	150	40	,	,	PUNCT
ftr-426	150	41	droughts	drought	NOUN
ftr-426	150	42	,	,	PUNCT
ftr-426	150	43	earthquakes	earthquake	NOUN
ftr-426	150	44	)	)	PUNCT
ftr-426	150	45	and	and	CCONJ
ftr-426	150	46	from	from	ADP
ftr-426	150	47	threats	threat	NOUN
ftr-426	150	48	to	to	ADP
ftr-426	150	49	public	public	ADJ
ftr-426	150	50	health	health	NOUN
ftr-426	150	51	.	.	PUNCT
ftr-426	150	52	”	"	PUNCT
ftr-426	151	1	world	world	NOUN
ftr-426	151	2	disaster	disaster	NOUN
ftr-426	151	3	report	report	NOUN
ftr-426	151	4	2002	2002	NUM
ftr-426	151	5	,	,	PUNCT
ftr-426	151	6	supra	supra	PROPN
ftr-426	151	7	note	note	NOUN
ftr-426	151	8	9	9	NUM
ftr-426	151	9	,	,	PUNCT
ftr-426	151	10	at	at	ADP
ftr-426	151	11	9	9	NUM
ftr-426	151	12	.	.	NUM
ftr-426	151	13	21	21	NUM
ftr-426	151	14	.	.	PUNCT
ftr-426	152	1	see	see	VERB
ftr-426	152	2	i	i	PRON
ftr-426	152	3	d.	d.	PROPN
ftr-426	152	4	at	at	ADP
ftr-426	152	5	171	171	NUM
ftr-426	152	6	,	,	PUNCT
ftr-426	152	7	185	185	NUM
ftr-426	152	8	(	(	PUNCT
ftr-426	152	9	table	table	NOUN
ftr-426	152	10	1	1	NUM
ftr-426	152	11	)	)	PUNCT
ftr-426	152	12	(	(	PUNCT
ftr-426	152	13	determining	determine	VERB
ftr-426	152	14	that	that	SCONJ
ftr-426	152	15	the	the	DET
ftr-426	152	16	total	total	ADJ
ftr-426	152	17	number	number	NOUN
ftr-426	152	18	of	of	ADP
ftr-426	152	19	disasters	disaster	NOUN
ftr-426	152	20	worldwide	worldwide	ADV
ftr-426	152	21	in	in	ADP
ftr-426	152	22	2001	2001	NUM
ftr-426	152	23	was	be	AUX
ftr-426	152	24	712	712	NUM
ftr-426	152	25	(	(	PUNCT
ftr-426	152	26	127	127	NUM
ftr-426	152	27	in	in	ADP
ftr-426	152	28	the	the	DET
ftr-426	152	29	americas	america	NOUN
ftr-426	152	30	)	)	PUNCT
ftr-426	152	31	,	,	PUNCT
ftr-426	152	32	which	which	PRON
ftr-426	152	33	was	be	AUX
ftr-426	152	34	lower	low	ADJ
ftr-426	152	35	than	than	ADP
ftr-426	152	36	the	the	DET
ftr-426	152	37	759	759	NUM
ftr-426	152	38	disasters	disaster	NOUN
ftr-426	152	39	worldwide	worldwide	ADV
ftr-426	152	40	in	in	ADP
ftr-426	152	41	2000	2000	NUM
ftr-426	152	42	(	(	PUNCT
ftr-426	152	43	144	144	NUM
ftr-426	152	44	in	in	ADP
ftr-426	152	45	the	the	DET
ftr-426	152	46	americas	america	NOUN
ftr-426	152	47	)	)	PUNCT
ftr-426	152	48	,	,	PUNCT
ftr-426	152	49	but	but	CCONJ
ftr-426	152	50	was	be	AUX
ftr-426	152	51	the	the	DET
ftr-426	152	52	second	second	ADJ
ftr-426	152	53	highest	high	ADJ
ftr-426	152	54	total	total	NOUN
ftr-426	152	55	of	of	ADP
ftr-426	152	56	the	the	DET
ftr-426	152	57	decade	decade	NOUN
ftr-426	152	58	with	with	ADP
ftr-426	152	59	increases	increase	NOUN
ftr-426	152	60	in	in	ADP
ftr-426	152	61	weather	weather	NOUN
ftr-426	152	62	-	-	PUNCT
ftr-426	152	63	related	relate	VERB
ftr-426	152	64	disasters	disaster	NOUN
ftr-426	152	65	)	)	PUNCT
ftr-426	152	66	;	;	PUNCT
ftr-426	152	67	fema	fema	PROPN
ftr-426	152	68	,	,	PUNCT
ftr-426	152	69	supra	supra	PROPN
ftr-426	152	70	note	note	NOUN
ftr-426	152	71	9	9	NUM
ftr-426	152	72	(	(	PUNCT
ftr-426	152	73	stating	state	VERB
ftr-426	152	74	that	that	SCONJ
ftr-426	152	75	it	it	PRON
ftr-426	152	76	is	be	AUX
ftr-426	152	77	a	a	DET
ftr-426	152	78	myth	myth	NOUN
ftr-426	152	79	to	to	PART
ftr-426	152	80	believe	believe	VERB
ftr-426	152	81	that	that	SCONJ
ftr-426	152	82	a	a	DET
ftr-426	152	83	disaster	disaster	NOUN
ftr-426	152	84	will	will	AUX
ftr-426	152	85	never	never	ADV
ftr-426	152	86	happen	happen	VERB
ftr-426	152	87	to	to	ADP
ftr-426	152	88	me	i	PRON
ftr-426	152	89	and	and	CCONJ
ftr-426	152	90	that	that	SCONJ
ftr-426	152	91	every	every	DET
ftr-426	152	92	state	state	NOUN
ftr-426	152	93	in	in	ADP
ftr-426	152	94	the	the	DET
ftr-426	152	95	u.s	u.s	PROPN
ftr-426	152	96	.	.	PROPN
ftr-426	152	97	is	be	AUX
ftr-426	152	98	at	at	ADP
ftr-426	152	99	risk	risk	NOUN
ftr-426	152	100	for	for	ADP
ftr-426	152	101	man	man	NOUN
ftr-426	152	102	-	-	PUNCT
ftr-426	152	103	made	make	VERB
ftr-426	152	104	disasters	disaster	NOUN
ftr-426	152	105	and	and	CCONJ
ftr-426	152	106	for	for	ADP
ftr-426	152	107	some	some	DET
ftr-426	152	108	natural	natural	ADJ
ftr-426	152	109	disaster	disaster	NOUN
ftr-426	152	110	)	)	PUNCT
ftr-426	152	111	.	.	PUNCT
ftr-426	153	1	22	22	NUM
ftr-426	153	2	.	.	PUNCT
ftr-426	154	1	insurance	insurance	NOUN
ftr-426	154	2	information	information	PROPN
ftr-426	154	3	institute	institute	PROPN
ftr-426	154	4	,	,	PUNCT
ftr-426	154	5	facts	fact	NOUN
ftr-426	154	6	and	and	CCONJ
ftr-426	154	7	statistics	statistic	NOUN
ftr-426	154	8	:	:	PUNCT
ftr-426	154	9	catastrophes	catastrophe	NOUN
ftr-426	154	10	:	:	PUNCT
ftr-426	155	1	insured	insure	VERB
ftr-426	155	2	l	l	NOUN
ftr-426	155	3	o	o	X
ftr-426	155	4	s	s	X
ftr-426	155	5	s	s	X
ftr-426	155	6	e	e	X
ftr-426	155	7	s	s	NOUN
ftr-426	155	8	f	f	NOUN
ftr-426	155	9	o	o	NOUN
ftr-426	155	10	r	r	NOUN
ftr-426	155	11	u	u	NOUN
ftr-426	155	12	.	.	PUNCT
ftr-426	155	13	s	s	PART
ftr-426	155	14	.	.	PUNCT
ftr-426	156	1	c	c	PROPN
ftr-426	156	2	a	a	DET
ftr-426	156	3	t	t	PROPN
ftr-426	157	1	a	a	DET
ftr-426	157	2	s	s	NOUN
ftr-426	157	3	t	t	NOUN
ftr-426	157	4	r	r	NOUN
ftr-426	157	5	o	o	X
ftr-426	157	6	p	p	NOUN
ftr-426	157	7	h	h	NOUN
ftr-426	157	8	e	e	X
ftr-426	157	9	s	s	NOUN
ftr-426	157	10	1	1	NUM
ftr-426	157	11	9	9	NUM
ftr-426	157	12	9	9	NUM
ftr-426	157	13	4	4	NUM
ftr-426	157	14	2	2	NUM
ftr-426	157	15	0	0	NUM
ftr-426	157	16	0	0	NUM
ftr-426	157	17	3	3	NUM
ftr-426	157	18	,	,	PUNCT
ftr-426	157	19	a	a	DET
ftr-426	157	20	t	t	NOUN
ftr-426	157	21	http://www.iii.org/media/facts/statsbyissue/catastrophes/content.print	http://www.iii.org/media/facts/statsbyissue/catastrophes/content.print	NOUN
ftr-426	157	22	(	(	PUNCT
ftr-426	157	23	last	last	ADV
ftr-426	157	24	visited	visit	VERB
ftr-426	157	25	july	july	PROPN
ftr-426	157	26	3	3	NUM
ftr-426	157	27	,	,	PUNCT
ftr-426	157	28	2004	2004	NUM
ftr-426	157	29	)	)	PUNCT
ftr-426	157	30	(	(	PUNCT
ftr-426	157	31	setting	set	VERB
ftr-426	157	32	forth	forth	ADP
ftr-426	157	33	the	the	DET
ftr-426	157	34	number	number	NOUN
ftr-426	157	35	and	and	CCONJ
ftr-426	157	36	dollar	dollar	NOUN
ftr-426	157	37	amounts	amount	NOUN
ftr-426	157	38	of	of	ADP
ftr-426	157	39	catastrophic	catastrophic	ADJ
ftr-426	157	40	insured	insured	ADJ
ftr-426	157	41	losses	loss	NOUN
ftr-426	157	42	from	from	ADP
ftr-426	157	43	1994	1994	NUM
ftr-426	157	44	through	through	ADP
ftr-426	157	45	2003	2003	NUM
ftr-426	157	46	)	)	PUNCT
ftr-426	157	47	.	.	PUNCT
ftr-426	158	1	23	23	NUM
ftr-426	158	2	.	.	X
ftr-426	159	1	see	see	VERB
ftr-426	159	2	for	for	ADP
ftr-426	159	3	example	example	NOUN
ftr-426	159	4	world	world	NOUN
ftr-426	159	5	disaster	disaster	NOUN
ftr-426	159	6	report	report	NOUN
ftr-426	159	7	2002	2002	NUM
ftr-426	159	8	,	,	PUNCT
ftr-426	159	9	supra	supra	PROPN
ftr-426	159	10	note	note	NOUN
ftr-426	159	11	9	9	NUM
ftr-426	159	12	,	,	PUNCT
ftr-426	159	13	at	at	ADP
ftr-426	159	14	34	34	NUM
ftr-426	159	15	(	(	PUNCT
ftr-426	159	16	natural	natural	ADJ
ftr-426	159	17	disasters	disaster	NOUN
ftr-426	159	18	pose	pose	VERB
ftr-426	159	19	“	"	PUNCT
ftr-426	159	20	undoubtedly	undoubtedly	ADV
ftr-426	159	21	massive	massive	ADJ
ftr-426	159	22	”	"	PUNCT
ftr-426	159	23	threats	threat	NOUN
ftr-426	159	24	to	to	ADP
ftr-426	159	25	human	human	ADJ
ftr-426	159	26	society	society	NOUN
ftr-426	159	27	)	)	PUNCT
ftr-426	159	28	;	;	PUNCT
ftr-426	159	29	jeanette	jeanette	PROPN
ftr-426	159	30	steele	steele	PROPN
ftr-426	159	31	,	,	PUNCT
ftr-426	159	32	san	san	PROPN
ftr-426	159	33	diego	diego	PROPN
ftr-426	159	34	county	county	PROPN
ftr-426	159	35	firestorms	firestorm	NOUN
ftr-426	159	36	aftermath	aftermath	VERB
ftr-426	159	37	:	:	PUNCT
ftr-426	159	38	sadness	sadness	NOUN
ftr-426	159	39	,	,	PUNCT
ftr-426	159	40	frustration	frustration	NOUN
ftr-426	159	41	,	,	PUNCT
ftr-426	159	42	despair	despair	NOUN
ftr-426	159	43	creep	creep	NOUN
ftr-426	159	44	in	in	ADP
ftr-426	159	45	for	for	ADP
ftr-426	159	46	victims	victim	NOUN
ftr-426	159	47	,	,	PUNCT
ftr-426	159	48	experts	expert	NOUN
ftr-426	159	49	say	say	VERB
ftr-426	159	50	those	those	DET
ftr-426	159	51	feelings	feeling	NOUN
ftr-426	159	52	are	be	AUX
ftr-426	159	53	normal	normal	ADJ
ftr-426	159	54	,	,	PUNCT
ftr-426	159	55	the	the	DET
ftr-426	159	56	san	san	PROPN
ftr-426	159	57	diego	diego	PROPN
ftr-426	159	58	union	union	PROPN
ftr-426	159	59	-	-	PUNCT
ftr-426	159	60	trib	trib	PROPN
ftr-426	159	61	.	.	PROPN
ftr-426	159	62	,	,	PUNCT
ftr-426	159	63	feb	feb	PROPN
ftr-426	159	64	.	.	PROPN
ftr-426	159	65	15	15	NUM
ftr-426	159	66	,	,	PUNCT
ftr-426	159	67	2004	2004	NUM
ftr-426	159	68	,	,	PUNCT
ftr-426	159	69	at	at	ADP
ftr-426	159	70	b1	b1	NOUN
ftr-426	159	71	(	(	PUNCT
ftr-426	159	72	recounting	recount	VERB
ftr-426	159	73	that	that	DET
ftr-426	159	74	fire	fire	NOUN
ftr-426	159	75	victims	victim	NOUN
ftr-426	159	76	facing	face	VERB
ftr-426	159	77	the	the	DET
ftr-426	159	78	herculean	herculean	ADJ
ftr-426	159	79	task	task	NOUN
ftr-426	159	80	of	of	ADP
ftr-426	159	81	restarting	restart	VERB
ftr-426	159	82	their	their	PRON
ftr-426	159	83	lives	life	NOUN
ftr-426	159	84	may	may	AUX
ftr-426	159	85	feel	feel	VERB
ftr-426	159	86	so	so	ADV
ftr-426	159	87	depressed	depressed	ADJ
ftr-426	159	88	that	that	SCONJ
ftr-426	159	89	they	they	PRON
ftr-426	159	90	find	find	VERB
ftr-426	159	91	it	it	PRON
ftr-426	159	92	difficult	difficult	ADJ
ftr-426	159	93	to	to	PART
ftr-426	159	94	get	get	VERB
ftr-426	159	95	out	out	ADP
ftr-426	159	96	of	of	ADP
ftr-426	159	97	bed	bed	NOUN
ftr-426	159	98	in	in	ADP
ftr-426	159	99	the	the	DET
ftr-426	159	100	morning	morning	NOUN
ftr-426	159	101	or	or	CCONJ
ftr-426	159	102	erupt	erupt	VERB
ftr-426	159	103	in	in	ADP
ftr-426	159	104	angry	angry	ADJ
ftr-426	159	105	outbursts	outburst	NOUN
ftr-426	159	106	)	)	PUNCT
ftr-426	159	107	;	;	PUNCT
ftr-426	159	108	san	san	PROPN
ftr-426	159	109	diego	diego	PROPN
ftr-426	159	110	county	county	PROPN
ftr-426	159	111	firestorms	firestorm	NOUN
ftr-426	159	112	aftermath	aftermath	VERB
ftr-426	159	113	:	:	PUNCT
ftr-426	159	114	information	information	NOUN
ftr-426	159	115	you	you	PRON
ftr-426	159	116	can	can	AUX
ftr-426	159	117	use	use	VERB
ftr-426	159	118	,	,	PUNCT
ftr-426	159	119	the	the	DET
ftr-426	159	120	san	san	PROPN
ftr-426	159	121	diego	diego	PROPN
ftr-426	159	122	union	union	PROPN
ftr-426	159	123	-	-	PUNCT
ftr-426	159	124	trib	trib	PROPN
ftr-426	159	125	.	.	PUNCT
ftr-426	159	126	,	,	PUNCT
ftr-426	159	127	nov	nov	PROPN
ftr-426	159	128	.	.	PROPN
ftr-426	159	129	2	2	NUM
ftr-426	159	130	,	,	PUNCT
ftr-426	159	131	2003	2003	NUM
ftr-426	159	132	,	,	PUNCT
ftr-426	159	133	at	at	ADP
ftr-426	159	134	a13	a13	PROPN
ftr-426	159	135	(	(	PUNCT
ftr-426	159	136	describing	describe	VERB
ftr-426	159	137	a	a	DET
ftr-426	159	138	multitude	multitude	NOUN
ftr-426	159	139	of	of	ADP
ftr-426	159	140	information	information	NOUN
ftr-426	159	141	for	for	ADP
ftr-426	159	142	victims	victim	NOUN
ftr-426	159	143	of	of	ADP
ftr-426	159	144	the	the	DET
ftr-426	159	145	fires	fire	NOUN
ftr-426	159	146	ranging	range	VERB
ftr-426	159	147	from	from	ADP
ftr-426	159	148	how	how	SCONJ
ftr-426	159	149	to	to	PART
ftr-426	159	150	receive	receive	VERB
ftr-426	159	151	mail	mail	NOUN
ftr-426	159	152	to	to	ADP
ftr-426	159	153	avoiding	avoid	VERB
ftr-426	159	154	fire	fire	NOUN
ftr-426	159	155	-	-	PUNCT
ftr-426	159	156	related	relate	VERB
ftr-426	159	157	scams	scam	NOUN
ftr-426	159	158	)	)	PUNCT
ftr-426	159	159	;	;	PUNCT
ftr-426	159	160	michael	michael	PROPN
ftr-426	159	161	burge	burge	PROPN
ftr-426	159	162	,	,	PUNCT
ftr-426	159	163	community	community	NOUN
ftr-426	159	164	solutions	solution	NOUN
ftr-426	159	165	:	:	PUNCT
ftr-426	159	166	san	san	PROPN
ftr-426	159	167	diego	diego	PROPN
ftr-426	159	168	county	county	PROPN
ftr-426	159	169	firestorms	firestorm	NOUN
ftr-426	159	170	aftermath	aftermath	VERB
ftr-426	159	171	:	:	PUNCT
ftr-426	159	172	neighbors	neighbor	NOUN
ftr-426	159	173	answer	answer	VERB
ftr-426	159	174	the	the	DET
ftr-426	159	175	call	call	NOUN
ftr-426	159	176	to	to	PART
ftr-426	159	177	mobilize	mobilize	VERB
ftr-426	159	178	moe	moe	NOUN
ftr-426	159	179	than	than	ADP
ftr-426	159	180	100	100	NUM
ftr-426	159	181	for	for	ADP
ftr-426	159	182	valley	valley	NOUN
ftr-426	159	183	center	center	NOUN
ftr-426	159	184	fire	fire	NOUN
ftr-426	159	185	recovery	recovery	NOUN
ftr-426	159	186	,	,	PUNCT
ftr-426	159	187	the	the	DET
ftr-426	159	188	san	san	PROPN
ftr-426	159	189	diego	diego	PROPN
ftr-426	159	190	union	union	PROPN
ftr-426	159	191	-	-	PUNCT
ftr-426	159	192	trib	trib	PROPN
ftr-426	159	193	.	.	PUNCT
ftr-426	159	194	,	,	PUNCT
ftr-426	159	195	dec	dec	PROPN
ftr-426	159	196	.	.	PROPN
ftr-426	159	197	14	14	NUM
ftr-426	159	198	,	,	PUNCT
ftr-426	159	199	2003	2003	NUM
ftr-426	159	200	,	,	PUNCT
ftr-426	159	201	at	at	ADP
ftr-426	159	202	a1	a1	NOUN
ftr-426	159	203	(	(	PUNCT
ftr-426	159	204	describing	describe	VERB
ftr-426	159	205	five	five	NUM
ftr-426	159	206	community	community	NOUN
ftr-426	159	207	outreach	outreach	NOUN
ftr-426	159	208	efforts	effort	NOUN
ftr-426	159	209	to	to	PART
ftr-426	159	210	assist	assist	VERB
ftr-426	159	211	in	in	ADP
ftr-426	159	212	myriad	myriad	NOUN
ftr-426	159	213	of	of	ADP
ftr-426	159	214	fire	fire	NOUN
ftr-426	159	215	victims	victim	NOUN
ftr-426	159	216	needs	need	VERB
ftr-426	159	217	from	from	ADP
ftr-426	159	218	housing	housing	NOUN
ftr-426	159	219	to	to	ADP
ftr-426	159	220	clean	clean	VERB
ftr-426	159	221	-	-	PUNCT
ftr-426	159	222	up	up	NOUN
ftr-426	159	223	to	to	ADP
ftr-426	159	224	transportation	transportation	NOUN
ftr-426	159	225	to	to	ADP
ftr-426	159	226	emotional	emotional	ADJ
ftr-426	159	227	support	support	NOUN
ftr-426	159	228	)	)	PUNCT
ftr-426	159	229	;	;	PUNCT
ftr-426	159	230	jane	jane	PROPN
ftr-426	159	231	clifford	clifford	PROPN
ftr-426	159	232	,	,	PUNCT
ftr-426	159	233	san	san	PROPN
ftr-426	159	234	diego	diego	PROPN
ftr-426	159	235	firestorms	firestorm	NOUN
ftr-426	159	236	aftermath	aftermath	VERB
ftr-426	159	237	:	:	PUNCT
ftr-426	159	238	building	build	VERB
ftr-426	159	239	a	a	DET
ftr-426	159	240	future	future	NOUN
ftr-426	159	241	,	,	PUNCT
ftr-426	159	242	one	one	NUM
ftr-426	159	243	in	in	ADP
ftr-426	159	244	an	an	DET
ftr-426	159	245	occasional	occasional	ADJ
ftr-426	159	246	series	series	NOUN
ftr-426	159	247	,	,	PUNCT
ftr-426	159	248	brown	brown	ADJ
ftr-426	159	249	family	family	NOUN
ftr-426	159	250	,	,	PUNCT
ftr-426	159	251	taking	take	VERB
ftr-426	159	252	stock	stock	NOUN
ftr-426	159	253	the	the	DET
ftr-426	159	254	san	san	PROPN
ftr-426	159	255	diego	diego	PROPN
ftr-426	159	256	union	union	PROPN
ftr-426	159	257	-	-	PUNCT
ftr-426	159	258	trib	trib	PROPN
ftr-426	159	259	.	.	PUNCT
ftr-426	159	260	,	,	PUNCT
ftr-426	159	261	feb	feb	PROPN
ftr-426	159	262	.	.	PROPN
ftr-426	159	263	7	7	NUM
ftr-426	159	264	,	,	PUNCT
ftr-426	159	265	2004	2004	NUM
ftr-426	159	266	,	,	PUNCT
ftr-426	159	267	at	at	ADP
ftr-426	159	268	e1	e1	PROPN
ftr-426	159	269	(	(	PUNCT
ftr-426	159	270	explaining	explain	VERB
ftr-426	159	271	the	the	DET
ftr-426	159	272	tedious	tedious	ADJ
ftr-426	159	273	task	task	NOUN
ftr-426	159	274	of	of	ADP
ftr-426	159	275	applying	apply	VERB
ftr-426	159	276	for	for	ADP
ftr-426	159	277	insurance	insurance	NOUN
ftr-426	159	278	reimbursements	reimbursement	NOUN
ftr-426	159	279	including	include	VERB
ftr-426	159	280	listing	list	VERB
ftr-426	159	281	all	all	DET
ftr-426	159	282	household	household	NOUN
ftr-426	159	283	items	item	NOUN
ftr-426	159	284	up	up	ADP
ftr-426	159	285	to	to	ADP
ftr-426	159	286	and	and	CCONJ
ftr-426	159	287	including	include	VERB
ftr-426	159	288	toothpicks	toothpick	NOUN
ftr-426	159	289	)	)	PUNCT
ftr-426	159	290	;	;	PUNCT
ftr-426	159	291	jeanette	jeanette	PROPN
ftr-426	159	292	steele	steele	PROPN
ftr-426	159	293	,	,	PUNCT
ftr-426	159	294	san	san	PROPN
ftr-426	159	295	diego	diego	PROPN
ftr-426	159	296	county	county	PROPN
ftr-426	159	297	firestorms	firestorm	NOUN
ftr-426	159	298	aftermath	aftermath	VERB
ftr-426	159	299	:	:	PUNCT
ftr-426	159	300	insurance	insurance	NOUN
ftr-426	159	301	shortfall	shortfall	NOUN
ftr-426	159	302	,	,	PUNCT
ftr-426	159	303	the	the	DET
ftr-426	159	304	san	san	PROPN
ftr-426	159	305	diego	diego	PROPN
ftr-426	159	306	union	union	PROPN
ftr-426	159	307	-	-	PUNCT
ftr-426	159	308	trib	trib	PROPN
ftr-426	159	309	.	.	PROPN
ftr-426	159	310	,	,	PUNCT
ftr-426	159	311	mar	mar	PROPN
ftr-426	159	312	.	.	PROPN
ftr-426	159	313	21	21	NUM
ftr-426	159	314	,	,	PUNCT
ftr-426	159	315	2004	2004	NUM
ftr-426	159	316	,	,	PUNCT
ftr-426	159	317	at	at	ADP
ftr-426	159	318	b1	b1	NOUN
ftr-426	159	319	(	(	PUNCT
ftr-426	159	320	describing	describe	VERB
ftr-426	159	321	that	that	SCONJ
ftr-426	159	322	because	because	SCONJ
ftr-426	159	323	of	of	ADP
ftr-426	159	324	significant	significant	ADJ
ftr-426	159	325	insurance	insurance	NOUN
ftr-426	159	326	shortfalls	shortfall	VERB
ftr-426	159	327	many	many	ADJ
ftr-426	159	328	fire	fire	NOUN
ftr-426	159	329	victims	victim	NOUN
ftr-426	159	330	will	will	AUX
ftr-426	159	331	need	need	VERB
ftr-426	159	332	second	second	ADJ
ftr-426	159	333	mortgages	mortgage	NOUN
ftr-426	159	334	or	or	CCONJ
ftr-426	159	335	drain	drain	VERB
ftr-426	159	336	their	their	PRON
ftr-426	159	337	savings	saving	NOUN
ftr-426	159	338	accounts	account	NOUN
ftr-426	159	339	to	to	PART
ftr-426	159	340	rebuild	rebuild	VERB
ftr-426	159	341	)	)	PUNCT
ftr-426	159	342	;	;	PUNCT
ftr-426	159	343	jeanette	jeanette	PROPN
ftr-426	159	344	steele	steele	PROPN
ftr-426	159	345	,	,	PUNCT
ftr-426	159	346	san	san	PROPN
ftr-426	159	347	diego	diego	PROPN
ftr-426	159	348	county	county	PROPN
ftr-426	159	349	firestorms	firestorm	NOUN
ftr-426	159	350	aftermath	aftermath	VERB
ftr-426	159	351	:	:	PUNCT
ftr-426	159	352	owner	owner	NOUN
ftr-426	159	353	fears	fear	VERB
ftr-426	159	354	for	for	ADP
ftr-426	159	355	quality	quality	NOUN
ftr-426	159	356	of	of	ADP
ftr-426	159	357	life	life	NOUN
ftr-426	159	358	,	,	PUNCT
ftr-426	159	359	ranch	ranch	NOUN
ftr-426	159	360	,	,	PUNCT
ftr-426	159	361	the	the	DET
ftr-426	159	362	san	san	PROPN
ftr-426	159	363	diego	diego	PROPN
ftr-426	159	364	union	union	PROPN
ftr-426	159	365	-	-	PUNCT
ftr-426	159	366	trib	trib	PROPN
ftr-426	159	367	.	.	PUNCT
ftr-426	159	368	,	,	PUNCT
ftr-426	159	369	mar	mar	PROPN
ftr-426	159	370	.	.	PROPN
ftr-426	159	371	catastrophic	catastrophic	ADJ
ftr-426	159	372	physical	physical	ADJ
ftr-426	159	373	damage	damage	NOUN
ftr-426	159	374	and	and	CCONJ
ftr-426	159	375	loss.19	loss.19	NOUN
ftr-426	159	376	while	while	SCONJ
ftr-426	159	377	disasters	disaster	NOUN
ftr-426	159	378	can	can	AUX
ftr-426	159	379	be	be	AUX
ftr-426	159	380	earth	earth	NOUN
ftr-426	159	381	shattering	shatter	VERB
ftr-426	159	382	,	,	PUNCT
ftr-426	159	383	they	they	PRON
ftr-426	159	384	are	be	AUX
ftr-426	159	385	commonplace	commonplace	ADJ
ftr-426	159	386	,	,	PUNCT
ftr-426	159	387	striking	strike	VERB
ftr-426	159	388	average	average	ADJ
ftr-426	159	389	citizens20	citizens20	NOUN
ftr-426	159	390	worldwide	worldwide	ADV
ftr-426	159	391	almost	almost	ADV
ftr-426	159	392	twice	twice	DET
ftr-426	159	393	a	a	DET
ftr-426	159	394	day.21	day.21	PROPN
ftr-426	159	395	in	in	ADP
ftr-426	159	396	the	the	DET
ftr-426	159	397	united	united	PROPN
ftr-426	159	398	states	states	PROPN
ftr-426	159	399	,	,	PUNCT
ftr-426	159	400	catastrophic	catastrophic	ADJ
ftr-426	159	401	disasters	disaster	NOUN
ftr-426	159	402	causing	cause	VERB
ftr-426	159	403	at	at	ADP
ftr-426	159	404	least	least	ADV
ftr-426	159	405	$	$	SYM
ftr-426	159	406	25	25	NUM
ftr-426	159	407	million	million	NUM
ftr-426	159	408	in	in	ADP
ftr-426	159	409	direct	direct	ADJ
ftr-426	159	410	damages	damage	NOUN
ftr-426	159	411	occur	occur	VERB
ftr-426	159	412	almost	almost	ADV
ftr-426	159	413	twice	twice	DET
ftr-426	159	414	a	a	DET
ftr-426	159	415	month.22	month.22	NOUN
ftr-426	159	416	the	the	DET
ftr-426	159	417	challenges	challenge	NOUN
ftr-426	159	418	faced	face	VERB
ftr-426	159	419	by	by	ADP
ftr-426	159	420	victims	victim	NOUN
ftr-426	159	421	of	of	ADP
ftr-426	159	422	disasters	disaster	NOUN
ftr-426	159	423	are	be	AUX
ftr-426	159	424	pervasive	pervasive	ADJ
ftr-426	159	425	and	and	CCONJ
ftr-426	159	426	overwhelming.23	overwhelming.23	PRON
ftr-426	159	427	one	one	NUM
ftr-426	159	428	of	of	ADP
ftr-426	159	429	the	the	DET
ftr-426	159	430	many	many	ADJ
ftr-426	159	431	challenges	challenge	NOUN
ftr-426	159	432	is	be	AUX
ftr-426	159	433	trying	try	VERB
ftr-426	159	434	to	to	PART
ftr-426	159	435	comprehend	comprehend	VERB
ftr-426	159	436	and	and	CCONJ
ftr-426	159	437	2005	2005	NUM
ftr-426	159	438	]	]	PUNCT
ftr-426	159	439	anatomy	anatomy	NOUN
ftr-426	159	440	of	of	ADP
ftr-426	159	441	a	a	DET
ftr-426	159	442	disaster	disaster	NOUN
ftr-426	159	443	959	959	NUM
ftr-426	159	444	21	21	NUM
ftr-426	159	445	,	,	PUNCT
ftr-426	159	446	2004	2004	NUM
ftr-426	159	447	,	,	PUNCT
ftr-426	159	448	at	at	ADP
ftr-426	159	449	b4	b4	NOUN
ftr-426	159	450	(	(	PUNCT
ftr-426	159	451	describing	describe	VERB
ftr-426	159	452	the	the	DET
ftr-426	159	453	challenges	challenge	NOUN
ftr-426	159	454	of	of	ADP
ftr-426	159	455	inadequate	inadequate	ADJ
ftr-426	159	456	insurance	insurance	NOUN
ftr-426	159	457	coverage	coverage	NOUN
ftr-426	159	458	)	)	PUNCT
ftr-426	159	459	;	;	PUNCT
ftr-426	159	460	jeanette	jeanette	PROPN
ftr-426	159	461	steele	steele	PROPN
ftr-426	159	462	,	,	PUNCT
ftr-426	159	463	san	san	PROPN
ftr-426	159	464	diego	diego	PROPN
ftr-426	159	465	county	county	PROPN
ftr-426	159	466	firestorms	firestorm	NOUN
ftr-426	159	467	aftermath	aftermath	VERB
ftr-426	159	468	:	:	PUNCT
ftr-426	159	469	agent	agent	NOUN
ftr-426	159	470	told	tell	VERB
ftr-426	159	471	scripps	scripps	ADJ
ftr-426	159	472	ranch	ranch	NOUN
ftr-426	159	473	man	man	NOUN
ftr-426	159	474	he	he	PRON
ftr-426	159	475	had	have	VERB
ftr-426	159	476	enough	enough	ADJ
ftr-426	159	477	home	home	NOUN
ftr-426	159	478	insurance	insurance	NOUN
ftr-426	159	479	,	,	PUNCT
ftr-426	159	480	the	the	DET
ftr-426	159	481	san	san	PROPN
ftr-426	159	482	diego	diego	PROPN
ftr-426	159	483	union	union	PROPN
ftr-426	159	484	-	-	PUNCT
ftr-426	159	485	trib	trib	PROPN
ftr-426	159	486	.	.	PROPN
ftr-426	159	487	,	,	PUNCT
ftr-426	159	488	mar	mar	PROPN
ftr-426	159	489	.	.	PROPN
ftr-426	159	490	21	21	NUM
ftr-426	159	491	,	,	PUNCT
ftr-426	159	492	2004	2004	NUM
ftr-426	159	493	,	,	PUNCT
ftr-426	159	494	at	at	ADP
ftr-426	159	495	b4	b4	NOUN
ftr-426	159	496	(	(	PUNCT
ftr-426	159	497	describing	describe	VERB
ftr-426	159	498	$	$	SYM
ftr-426	159	499	223,362	223,362	NUM
ftr-426	159	500	shortfall	shortfall	NOUN
ftr-426	159	501	to	to	PART
ftr-426	159	502	rebuild	rebuild	VERB
ftr-426	159	503	home	home	ADV
ftr-426	159	504	that	that	PRON
ftr-426	159	505	victim	victim	NOUN
ftr-426	159	506	believed	believe	VERB
ftr-426	159	507	was	be	AUX
ftr-426	159	508	adequately	adequately	ADV
ftr-426	159	509	insured	insure	VERB
ftr-426	159	510	)	)	PUNCT
ftr-426	159	511	;	;	PUNCT
ftr-426	159	512	nancy	nancy	PROPN
ftr-426	159	513	mccarthy	mccarthy	PROPN
ftr-426	159	514	,	,	PUNCT
ftr-426	159	515	attorneys	attorney	NOUN
ftr-426	159	516	and	and	CCONJ
ftr-426	159	517	judges	judge	NOUN
ftr-426	159	518	w	w	PROPN
ftr-426	159	519	ere	ere	PROPN
ftr-426	159	520	victims	victim	NOUN
ftr-426	159	521	,	,	PUNCT
ftr-426	159	522	too	too	ADV
ftr-426	159	523	,	,	PUNCT
ftr-426	159	524	california	california	PROPN
ftr-426	159	525	bar	bar	PROPN
ftr-426	159	526	journal	journal	NOUN
ftr-426	159	527	,	,	PUNCT
ftr-426	159	528	dec	dec	PROPN
ftr-426	159	529	.	.	PROPN
ftr-426	159	530	2003	2003	NUM
ftr-426	159	531	,	,	PUNCT
ftr-426	159	532	at	at	ADP
ftr-426	159	533	1	1	NUM
ftr-426	159	534	,	,	PUNCT
ftr-426	159	535	14	14	NUM
ftr-426	159	536	(	(	PUNCT
ftr-426	159	537	explaining	explain	VERB
ftr-426	159	538	the	the	DET
ftr-426	159	539	devastation	devastation	NOUN
ftr-426	159	540	fire	fire	NOUN
ftr-426	159	541	victims	victim	NOUN
ftr-426	159	542	experienced	experience	VERB
ftr-426	159	543	to	to	ADP
ftr-426	159	544	their	their	PRON
ftr-426	159	545	homes	home	NOUN
ftr-426	159	546	and	and	CCONJ
ftr-426	159	547	businesses	business	NOUN
ftr-426	159	548	including	include	VERB
ftr-426	159	549	how	how	SCONJ
ftr-426	159	550	a	a	DET
ftr-426	159	551	“	"	PUNCT
ftr-426	159	552	fireproof	fireproof	ADJ
ftr-426	159	553	”	"	PUNCT
ftr-426	159	554	box	box	NOUN
ftr-426	159	555	where	where	SCONJ
ftr-426	159	556	important	important	ADJ
ftr-426	159	557	documents	document	NOUN
ftr-426	159	558	were	be	AUX
ftr-426	159	559	stored	store	VERB
ftr-426	159	560	melted	melt	VERB
ftr-426	159	561	)	)	PUNCT
ftr-426	159	562	;	;	PUNCT
ftr-426	159	563	anne	anne	PROPN
ftr-426	159	564	krueger	krueger	PROPN
ftr-426	159	565	,	,	PUNCT
ftr-426	159	566	san	san	PROPN
ftr-426	159	567	diego	diego	PROPN
ftr-426	159	568	county	county	PROPN
ftr-426	159	569	firestorms	firestorm	NOUN
ftr-426	159	570	aftermath	aftermath	VERB
ftr-426	159	571	:	:	PUNCT
ftr-426	159	572	san	san	PROPN
ftr-426	159	573	diego	diego	PROPN
ftr-426	159	574	county	county	PROPN
ftr-426	159	575	fair	fair	ADJ
ftr-426	159	576	exhibit	exhibit	VERB
ftr-426	159	577	an	an	DET
ftr-426	159	578	act	act	NOUN
ftr-426	159	579	of	of	ADP
ftr-426	159	580	healing	healing	NOUN
ftr-426	159	581	for	for	ADP
ftr-426	159	582	fire	fire	NOUN
ftr-426	159	583	victims	victim	NOUN
ftr-426	159	584	,	,	PUNCT
ftr-426	159	585	the	the	DET
ftr-426	159	586	san	san	PROPN
ftr-426	159	587	diego	diego	PROPN
ftr-426	159	588	union	union	PROPN
ftr-426	159	589	-	-	PUNCT
ftr-426	159	590	trib	trib	PROPN
ftr-426	159	591	.	.	PUNCT
ftr-426	159	592	,	,	PUNCT
ftr-426	159	593	june	june	PROPN
ftr-426	159	594	20	20	NUM
ftr-426	159	595	,	,	PUNCT
ftr-426	159	596	2004	2004	NUM
ftr-426	159	597	,	,	PUNCT
ftr-426	159	598	at	at	ADP
ftr-426	159	599	b6	b6	NOUN
ftr-426	159	600	(	(	PUNCT
ftr-426	159	601	quoting	quote	VERB
ftr-426	159	602	caitlin	caitlin	PROPN
ftr-426	159	603	finch	finch	PROPN
ftr-426	159	604	,	,	PUNCT
ftr-426	159	605	a	a	DET
ftr-426	159	606	student	student	NOUN
ftr-426	159	607	who	who	PRON
ftr-426	159	608	lost	lose	VERB
ftr-426	159	609	her	her	PRON
ftr-426	159	610	family	family	NOUN
ftr-426	159	611	home	home	ADV
ftr-426	159	612	in	in	ADP
ftr-426	159	613	the	the	DET
ftr-426	159	614	wildfires	wildfire	NOUN
ftr-426	159	615	,	,	PUNCT
ftr-426	159	616	“	"	PUNCT
ftr-426	159	617	infinity	infinity	NOUN
ftr-426	159	618	is	be	AUX
ftr-426	159	619	the	the	DET
ftr-426	159	620	number	number	NOUN
ftr-426	159	621	of	of	ADP
ftr-426	159	622	times	time	NOUN
ftr-426	159	623	a	a	DET
ftr-426	159	624	day	day	NOUN
ftr-426	159	625	i	i	PRON
ftr-426	159	626	feel	feel	VERB
ftr-426	159	627	like	like	ADP
ftr-426	159	628	screaming	scream	VERB
ftr-426	159	629	.	.	PUNCT
ftr-426	160	1	the	the	DET
ftr-426	160	2	number	number	NOUN
ftr-426	160	3	of	of	ADP
ftr-426	160	4	times	time	NOUN
ftr-426	160	5	i	i	PRON
ftr-426	160	6	have	have	VERB
ftr-426	160	7	to	to	PART
ftr-426	160	8	fight	fight	VERB
ftr-426	160	9	back	back	ADP
ftr-426	160	10	tears	tear	NOUN
ftr-426	160	11	.	.	PUNCT
ftr-426	161	1	the	the	DET
ftr-426	161	2	number	number	NOUN
ftr-426	161	3	of	of	ADP
ftr-426	161	4	people	people	NOUN
ftr-426	161	5	who	who	PRON
ftr-426	161	6	want	want	VERB
ftr-426	161	7	to	to	PART
ftr-426	161	8	help	help	VERB
ftr-426	161	9	and	and	CCONJ
ftr-426	161	10	do	do	VERB
ftr-426	161	11	,	,	PUNCT
ftr-426	161	12	but	but	CCONJ
ftr-426	161	13	then	then	ADV
ftr-426	161	14	stroll	stroll	VERB
ftr-426	161	15	back	back	ADV
ftr-426	161	16	to	to	ADP
ftr-426	161	17	the	the	DET
ftr-426	161	18	comfort	comfort	NOUN
ftr-426	161	19	of	of	ADP
ftr-426	161	20	their	their	PRON
ftr-426	161	21	somewhere	somewhere	NOUN
ftr-426	161	22	.	.	PUNCT
ftr-426	162	1	they	they	PRON
ftr-426	162	2	do	do	AUX
ftr-426	162	3	n’t	not	PART
ftr-426	162	4	truly	truly	ADV
ftr-426	162	5	know	know	VERB
ftr-426	162	6	how	how	SCONJ
ftr-426	162	7	it	it	PRON
ftr-426	162	8	feels	feel	VERB
ftr-426	162	9	to	to	PART
ftr-426	162	10	be	be	AUX
ftr-426	162	11	nowhere	nowhere	ADV
ftr-426	162	12	.	.	PUNCT
ftr-426	163	1	and	and	CCONJ
ftr-426	163	2	sometimes	sometimes	ADV
ftr-426	163	3	i	i	PRON
ftr-426	163	4	wish	wish	VERB
ftr-426	163	5	i	i	PRON
ftr-426	163	6	were	be	AUX
ftr-426	163	7	them	they	PRON
ftr-426	163	8	.	.	PUNCT
ftr-426	163	9	”	"	PUNCT
ftr-426	163	10	)	)	PUNCT
ftr-426	163	11	.	.	PUNCT
ftr-426	164	1	24	24	NUM
ftr-426	164	2	.	.	PUNCT
ftr-426	165	1	see	see	VERB
ftr-426	165	2	for	for	ADP
ftr-426	165	3	example	example	NOUN
ftr-426	165	4	dept	dept	NOUN
ftr-426	165	5	.	.	PROPN
ftr-426	166	1	of	of	ADP
ftr-426	166	2	the	the	DET
ftr-426	166	3	treasury	treasury	NOUN
ftr-426	166	4	,	,	PUNCT
ftr-426	166	5	internal	internal	ADJ
ftr-426	166	6	revenue	revenue	NOUN
ftr-426	166	7	service	service	NOUN
ftr-426	166	8	,	,	PUNCT
ftr-426	166	9	2003	2003	NUM
ftr-426	166	10	disaster	disaster	NOUN
ftr-426	166	11	losses	loss	NOUN
ftr-426	166	12	kit	kit	NOUN
ftr-426	166	13	for	for	ADP
ftr-426	166	14	individuals	individual	NOUN
ftr-426	166	15	,	,	PUNCT
ftr-426	166	16	pub	pub	NOUN
ftr-426	166	17	.	.	PUNCT
ftr-426	166	18	2194	2194	NUM
ftr-426	167	1	,	,	PUNCT
ftr-426	167	2	at	at	ADP
ftr-426	167	3	www.irs.gov	www.irs.gov	PROPN
ftr-426	167	4	(	(	PUNCT
ftr-426	167	5	last	last	ADV
ftr-426	167	6	visited	visit	VERB
ftr-426	167	7	june	june	PROPN
ftr-426	167	8	17	17	NUM
ftr-426	167	9	,	,	PUNCT
ftr-426	167	10	2004	2004	NUM
ftr-426	167	11	)	)	PUNCT
ftr-426	167	12	(	(	PUNCT
ftr-426	167	13	explaining	explain	VERB
ftr-426	167	14	in	in	ADP
ftr-426	167	15	almost	almost	ADV
ftr-426	167	16	100	100	NUM
ftr-426	167	17	pages	page	NOUN
ftr-426	167	18	tax	tax	NOUN
ftr-426	167	19	relief	relief	NOUN
ftr-426	167	20	for	for	ADP
ftr-426	167	21	individual	individual	ADJ
ftr-426	167	22	disaster	disaster	NOUN
ftr-426	167	23	victims	victim	NOUN
ftr-426	167	24	)	)	PUNCT
ftr-426	167	25	.	.	PUNCT
ftr-426	168	1	a	a	DET
ftr-426	168	2	similar	similar	ADJ
ftr-426	168	3	kit	kit	NOUN
ftr-426	168	4	exists	exist	VERB
ftr-426	168	5	for	for	ADP
ftr-426	168	6	businesses	business	NOUN
ftr-426	168	7	.	.	PUNCT
ftr-426	169	1	see	see	VERB
ftr-426	169	2	dept	dept	NOUN
ftr-426	169	3	.	.	PROPN
ftr-426	169	4	of	of	ADP
ftr-426	169	5	the	the	DET
ftr-426	169	6	treasury	treasury	NOUN
ftr-426	169	7	,	,	PUNCT
ftr-426	169	8	internal	internal	ADJ
ftr-426	169	9	revenue	revenue	NOUN
ftr-426	169	10	service	service	NOUN
ftr-426	169	11	,	,	PUNCT
ftr-426	169	12	2003	2003	NUM
ftr-426	169	13	disaster	disaster	NOUN
ftr-426	169	14	losses	loss	NOUN
ftr-426	169	15	kit	kit	NOUN
ftr-426	169	16	for	for	ADP
ftr-426	169	17	businesses	business	NOUN
ftr-426	169	18	,	,	PUNCT
ftr-426	169	19	pub	pub	NOUN
ftr-426	169	20	.	.	PUNCT
ftr-426	170	1	2194b	2194b	NUM
ftr-426	170	2	,	,	PUNCT
ftr-426	170	3	at	at	ADP
ftr-426	170	4	www.irs.gov	www.irs.gov	PROPN
ftr-426	170	5	(	(	PUNCT
ftr-426	170	6	last	last	ADV
ftr-426	170	7	visited	visit	VERB
ftr-426	170	8	june	june	PROPN
ftr-426	170	9	17	17	NUM
ftr-426	170	10	,	,	PUNCT
ftr-426	170	11	2004	2004	NUM
ftr-426	170	12	)	)	PUNCT
ftr-426	170	13	(	(	PUNCT
ftr-426	170	14	explaining	explain	VERB
ftr-426	170	15	tax	tax	NOUN
ftr-426	170	16	disaster	disaster	NOUN
ftr-426	170	17	relief	relief	NOUN
ftr-426	170	18	for	for	ADP
ftr-426	170	19	business	business	NOUN
ftr-426	170	20	victims	victim	NOUN
ftr-426	170	21	)	)	PUNCT
ftr-426	170	22	.	.	PUNCT
ftr-426	171	1	experts	expert	NOUN
ftr-426	171	2	in	in	ADP
ftr-426	171	3	taxation	taxation	NOUN
ftr-426	171	4	note	note	NOUN
ftr-426	171	5	that	that	SCONJ
ftr-426	171	6	the	the	DET
ftr-426	171	7	delay	delay	NOUN
ftr-426	171	8	in	in	ADP
ftr-426	171	9	getting	get	VERB
ftr-426	171	10	adequate	adequate	ADJ
ftr-426	171	11	disaster	disaster	NOUN
ftr-426	171	12	relief	relief	NOUN
ftr-426	171	13	legislation	legislation	NOUN
ftr-426	171	14	enacted	enact	VERB
ftr-426	171	15	is	be	AUX
ftr-426	171	16	indicative	indicative	ADJ
ftr-426	171	17	“	"	PUNCT
ftr-426	171	18	of	of	ADP
ftr-426	171	19	the	the	DET
ftr-426	171	20	complexity	complexity	NOUN
ftr-426	171	21	and	and	CCONJ
ftr-426	171	22	cost	cost	NOUN
ftr-426	171	23	of	of	ADP
ftr-426	171	24	the	the	DET
ftr-426	171	25	tax	tax	NOUN
ftr-426	171	26	issues	issue	NOUN
ftr-426	171	27	involved	involve	VERB
ftr-426	171	28	.	.	PUNCT
ftr-426	171	29	”	"	PUNCT
ftr-426	172	1	annette	annette	PROPN
ftr-426	172	2	nellen	nellen	PROPN
ftr-426	172	3	,	,	PUNCT
ftr-426	172	4	disaster	disaster	NOUN
ftr-426	172	5	relief	relief	NOUN
ftr-426	172	6	provisions	provision	NOUN
ftr-426	172	7	:	:	PUNCT
ftr-426	172	8	changes	change	NOUN
ftr-426	172	9	to	to	ADP
ftr-426	172	10	§	§	PROPN
ftr-426	172	11	1033	1033	NUM
ftr-426	172	12	and	and	CCONJ
ftr-426	172	13	the	the	DET
ftr-426	172	14	problems	problem	NOUN
ftr-426	172	15	that	that	PRON
ftr-426	172	16	remain	remain	VERB
ftr-426	172	17	,	,	PUNCT
ftr-426	172	18	22	22	NUM
ftr-426	172	19	j.	j.	PROPN
ftr-426	172	20	real	real	PROPN
ftr-426	172	21	est	est	X
ftr-426	172	22	.	.	PUNCT
ftr-426	173	1	tax’n	tax’n	NOUN
ftr-426	173	2	158	158	NUM
ftr-426	173	3	,	,	PUNCT
ftr-426	173	4	158	158	NUM
ftr-426	173	5	;	;	PUNCT
ftr-426	173	6	see	see	VERB
ftr-426	173	7	tom	tom	PROPN
ftr-426	173	8	herman	herman	PROPN
ftr-426	173	9	,	,	PUNCT
ftr-426	173	10	ask	ask	VERB
ftr-426	173	11	dow	dow	PROPN
ftr-426	173	12	jones	jones	PROPN
ftr-426	173	13	,	,	PUNCT
ftr-426	173	14	the	the	DET
ftr-426	173	15	san	san	PROPN
ftr-426	173	16	diego	diego	PROPN
ftr-426	173	17	union	union	PROPN
ftr-426	173	18	-	-	PUNCT
ftr-426	173	19	trib	trib	PROPN
ftr-426	173	20	.	.	PROPN
ftr-426	173	21	,	,	PUNCT
ftr-426	173	22	aug	aug	PROPN
ftr-426	173	23	.	.	PROPN
ftr-426	173	24	22	22	NUM
ftr-426	173	25	,	,	PUNCT
ftr-426	173	26	2004	2004	NUM
ftr-426	173	27	,	,	PUNCT
ftr-426	173	28	at	at	ADP
ftr-426	173	29	h7	h7	PROPN
ftr-426	173	30	(	(	PUNCT
ftr-426	173	31	commenting	comment	VERB
ftr-426	173	32	that	that	SCONJ
ftr-426	173	33	while	while	SCONJ
ftr-426	173	34	taxes	taxis	NOUN
ftr-426	173	35	are	be	AUX
ftr-426	173	36	probably	probably	ADV
ftr-426	173	37	“	"	PUNCT
ftr-426	173	38	the	the	DET
ftr-426	173	39	furthest	furth	ADJ
ftr-426	173	40	thing	thing	NOUN
ftr-426	173	41	from	from	ADP
ftr-426	173	42	their	their	PRON
ftr-426	173	43	minds	mind	NOUN
ftr-426	173	44	”	"	PUNCT
ftr-426	173	45	hurricane	hurricane	NOUN
ftr-426	173	46	charley	charley	NOUN
ftr-426	173	47	disaster	disaster	NOUN
ftr-426	173	48	victims	victim	NOUN
ftr-426	173	49	in	in	ADP
ftr-426	173	50	florida	florida	PROPN
ftr-426	173	51	may	may	AUX
ftr-426	173	52	benefit	benefit	VERB
ftr-426	173	53	from	from	ADP
ftr-426	173	54	a	a	DET
ftr-426	173	55	fresh	fresh	ADJ
ftr-426	173	56	look	look	NOUN
ftr-426	173	57	at	at	ADP
ftr-426	173	58	available	available	ADJ
ftr-426	173	59	tax	tax	NOUN
ftr-426	173	60	breaks	break	NOUN
ftr-426	173	61	)	)	PUNCT
ftr-426	173	62	.	.	PUNCT
ftr-426	174	1	25	25	NUM
ftr-426	174	2	.	.	PUNCT
ftr-426	175	1	in	in	ADP
ftr-426	175	2	addition	addition	NOUN
ftr-426	175	3	to	to	ADP
ftr-426	175	4	federal	federal	ADJ
ftr-426	175	5	income	income	NOUN
ftr-426	175	6	tax	tax	NOUN
ftr-426	175	7	issues	issue	NOUN
ftr-426	175	8	disaster	disaster	NOUN
ftr-426	175	9	victims	victim	NOUN
ftr-426	175	10	may	may	AUX
ftr-426	175	11	face	face	VERB
ftr-426	175	12	state	state	NOUN
ftr-426	175	13	and	and	CCONJ
ftr-426	175	14	local	local	ADJ
ftr-426	175	15	income	income	NOUN
ftr-426	175	16	and	and	CCONJ
ftr-426	175	17	property	property	NOUN
ftr-426	175	18	tax	tax	NOUN
ftr-426	175	19	issues	issue	NOUN
ftr-426	175	20	.	.	PUNCT
ftr-426	176	1	many	many	ADJ
ftr-426	176	2	states	state	NOUN
ftr-426	176	3	incorporate	incorporate	VERB
ftr-426	176	4	federal	federal	ADJ
ftr-426	176	5	income	income	NOUN
ftr-426	176	6	tax	tax	NOUN
ftr-426	176	7	provisions	provision	NOUN
ftr-426	176	8	including	include	VERB
ftr-426	176	9	income	income	NOUN
ftr-426	176	10	tax	tax	NOUN
ftr-426	176	11	disaster	disaster	NOUN
ftr-426	176	12	relief	relief	NOUN
ftr-426	176	13	into	into	ADP
ftr-426	176	14	their	their	PRON
ftr-426	176	15	state	state	NOUN
ftr-426	176	16	statutes	statute	NOUN
ftr-426	176	17	.	.	PUNCT
ftr-426	177	1	therefore	therefore	ADV
ftr-426	177	2	,	,	PUNCT
ftr-426	177	3	the	the	DET
ftr-426	177	4	coverage	coverage	NOUN
ftr-426	177	5	of	of	ADP
ftr-426	177	6	federal	federal	ADJ
ftr-426	177	7	disaster	disaster	NOUN
ftr-426	177	8	tax	tax	NOUN
ftr-426	177	9	relief	relief	NOUN
ftr-426	177	10	should	should	AUX
ftr-426	177	11	be	be	AUX
ftr-426	177	12	very	very	ADV
ftr-426	177	13	informative	informative	ADJ
ftr-426	177	14	for	for	ADP
ftr-426	177	15	understanding	understand	VERB
ftr-426	177	16	similar	similar	ADJ
ftr-426	177	17	state	state	NOUN
ftr-426	177	18	provisions	provision	NOUN
ftr-426	177	19	.	.	PUNCT
ftr-426	178	1	in	in	ADP
ftr-426	178	2	addition	addition	NOUN
ftr-426	178	3	,	,	PUNCT
ftr-426	178	4	to	to	PART
ftr-426	178	5	income	income	VERB
ftr-426	178	6	tax	tax	NOUN
ftr-426	178	7	many	many	ADJ
ftr-426	178	8	states	state	NOUN
ftr-426	178	9	assess	assess	VERB
ftr-426	178	10	annual	annual	ADJ
ftr-426	178	11	property	property	NOUN
ftr-426	178	12	taxes	taxis	NOUN
ftr-426	178	13	,	,	PUNCT
ftr-426	178	14	which	which	PRON
ftr-426	178	15	are	be	AUX
ftr-426	178	16	ad	ad	NOUN
ftr-426	178	17	valorem	valorem	VERB
ftr-426	178	18	taxes	taxis	NOUN
ftr-426	178	19	based	base	VERB
ftr-426	178	20	upon	upon	SCONJ
ftr-426	178	21	the	the	DET
ftr-426	178	22	value	value	NOUN
ftr-426	178	23	of	of	ADP
ftr-426	178	24	the	the	DET
ftr-426	178	25	property	property	NOUN
ftr-426	178	26	.	.	PUNCT
ftr-426	179	1	when	when	SCONJ
ftr-426	179	2	a	a	DET
ftr-426	179	3	disaster	disaster	NOUN
ftr-426	179	4	damages	damage	NOUN
ftr-426	179	5	or	or	CCONJ
ftr-426	179	6	destroys	destroy	VERB
ftr-426	179	7	property	property	NOUN
ftr-426	179	8	,	,	PUNCT
ftr-426	179	9	many	many	ADJ
ftr-426	179	10	states	state	NOUN
ftr-426	179	11	have	have	VERB
ftr-426	179	12	procedures	procedure	NOUN
ftr-426	179	13	for	for	ADP
ftr-426	179	14	having	have	VERB
ftr-426	179	15	the	the	DET
ftr-426	179	16	assessed	assessed	ADJ
ftr-426	179	17	value	value	NOUN
ftr-426	179	18	reduced	reduce	VERB
ftr-426	179	19	,	,	PUNCT
ftr-426	179	20	thereby	thereby	ADV
ftr-426	179	21	reducing	reduce	VERB
ftr-426	179	22	the	the	DET
ftr-426	179	23	owner	owner	NOUN
ftr-426	179	24	’s	’s	PART
ftr-426	179	25	property	property	NOUN
ftr-426	179	26	taxes	taxis	NOUN
ftr-426	179	27	.	.	PUNCT
ftr-426	180	1	see	see	VERB
ftr-426	180	2	annette	annette	PROPN
ftr-426	180	3	nellen	nellen	PROPN
ftr-426	180	4	,	,	PUNCT
ftr-426	180	5	disaster	disaster	NOUN
ftr-426	180	6	relief	relief	NOUN
ftr-426	180	7	provisions	provision	NOUN
ftr-426	180	8	:	:	PUNCT
ftr-426	180	9	changes	change	NOUN
ftr-426	180	10	to	to	ADP
ftr-426	180	11	§	§	PROPN
ftr-426	180	12	1033	1033	NUM
ftr-426	180	13	and	and	CCONJ
ftr-426	180	14	the	the	DET
ftr-426	180	15	problems	problem	NOUN
ftr-426	180	16	that	that	PRON
ftr-426	180	17	remain	remain	VERB
ftr-426	180	18	,	,	PUNCT
ftr-426	180	19	22	22	NUM
ftr-426	180	20	j	j	NOUN
ftr-426	180	21	.	.	PUNCT
ftr-426	181	1	real	real	ADJ
ftr-426	181	2	est	est	X
ftr-426	181	3	.	.	PUNCT
ftr-426	182	1	tax’n	tax’n	NOUN
ftr-426	182	2	158	158	NUM
ftr-426	182	3	,	,	PUNCT
ftr-426	182	4	166	166	NUM
ftr-426	182	5	-	-	SYM
ftr-426	182	6	67	67	NUM
ftr-426	182	7	(	(	PUNCT
ftr-426	182	8	1995	1995	NUM
ftr-426	182	9	)	)	PUNCT
ftr-426	182	10	.	.	PUNCT
ftr-426	183	1	in	in	ADP
ftr-426	183	2	addition	addition	NOUN
ftr-426	183	3	,	,	PUNCT
ftr-426	183	4	states	state	NOUN
ftr-426	183	5	may	may	AUX
ftr-426	183	6	have	have	VERB
ftr-426	183	7	limited	limited	ADJ
ftr-426	183	8	provisions	provision	NOUN
ftr-426	183	9	allowing	allow	VERB
ftr-426	183	10	replacement	replacement	NOUN
ftr-426	183	11	property	property	NOUN
ftr-426	183	12	to	to	PART
ftr-426	183	13	retain	retain	VERB
ftr-426	183	14	the	the	DET
ftr-426	183	15	same	same	ADJ
ftr-426	183	16	assessed	assess	VERB
ftr-426	183	17	value	value	NOUN
ftr-426	183	18	as	as	ADP
ftr-426	183	19	the	the	DET
ftr-426	183	20	destroyed	destroy	VERB
ftr-426	183	21	property	property	NOUN
ftr-426	183	22	despite	despite	SCONJ
ftr-426	183	23	the	the	DET
ftr-426	183	24	replacement	replacement	NOUN
ftr-426	183	25	property	property	NOUN
ftr-426	183	26	’s	’s	PART
ftr-426	183	27	higher	high	ADJ
ftr-426	183	28	fair	fair	ADJ
ftr-426	183	29	market	market	NOUN
ftr-426	183	30	value	value	NOUN
ftr-426	183	31	on	on	ADP
ftr-426	183	32	the	the	DET
ftr-426	183	33	date	date	NOUN
ftr-426	183	34	of	of	ADP
ftr-426	183	35	the	the	DET
ftr-426	183	36	replacement	replacement	NOUN
ftr-426	183	37	.	.	PUNCT
ftr-426	184	1	i	i	PRON
ftr-426	184	2	d.	d.	PROPN
ftr-426	184	3	;	;	PUNCT
ftr-426	184	4	see	see	VERB
ftr-426	184	5	cal	cal	PROPN
ftr-426	184	6	.	.	PUNCT
ftr-426	185	1	rev	rev	PROPN
ftr-426	185	2	.	.	PROPN
ftr-426	185	3	&	&	CCONJ
ftr-426	185	4	tax	tax	PROPN
ftr-426	185	5	code	code	PROPN
ftr-426	185	6	§	§	PROPN
ftr-426	185	7	69	69	NUM
ftr-426	185	8	,	,	PUNCT
ftr-426	185	9	69.3	69.3	NUM
ftr-426	185	10	(	(	PUNCT
ftr-426	185	11	2003	2003	NUM
ftr-426	185	12	)	)	PUNCT
ftr-426	185	13	.	.	PUNCT
ftr-426	186	1	disaster	disaster	NOUN
ftr-426	186	2	victims	victim	NOUN
ftr-426	186	3	and	and	CCONJ
ftr-426	186	4	their	their	PRON
ftr-426	186	5	advisors	advisor	NOUN
ftr-426	186	6	should	should	AUX
ftr-426	186	7	explore	explore	VERB
ftr-426	186	8	and	and	CCONJ
ftr-426	186	9	maximize	maximize	VERB
ftr-426	186	10	any	any	DET
ftr-426	186	11	state	state	NOUN
ftr-426	186	12	and	and	CCONJ
ftr-426	186	13	local	local	ADJ
ftr-426	186	14	disaster	disaster	NOUN
ftr-426	186	15	relief	relief	NOUN
ftr-426	186	16	tax	tax	NOUN
ftr-426	186	17	provisions	provision	NOUN
ftr-426	186	18	.	.	PUNCT
ftr-426	187	1	t	t	PROPN
ftr-426	187	2	his	his	PRON
ftr-426	187	3	article	article	NOUN
ftr-426	187	4	will	will	AUX
ftr-426	187	5	address	address	VERB
ftr-426	187	6	only	only	ADV
ftr-426	187	7	federal	federal	ADJ
ftr-426	187	8	income	income	NOUN
ftr-426	187	9	tax	tax	NOUN
ftr-426	187	10	matters	matter	NOUN
ftr-426	187	11	.	.	PUNCT
ftr-426	188	1	26	26	NUM
ftr-426	188	2	.	.	PUNCT
ftr-426	189	1	the	the	DET
ftr-426	189	2	southern	southern	PROPN
ftr-426	189	3	california	california	PROPN
ftr-426	189	4	wildfires	wildfires	AUX
ftr-426	189	5	provide	provide	VERB
ftr-426	189	6	an	an	DET
ftr-426	189	7	excellent	excellent	ADJ
ftr-426	189	8	framework	framework	NOUN
ftr-426	189	9	for	for	ADP
ftr-426	189	10	this	this	DET
ftr-426	189	11	analysis	analysis	NOUN
ftr-426	189	12	for	for	ADP
ftr-426	189	13	several	several	ADJ
ftr-426	189	14	reasons	reason	NOUN
ftr-426	189	15	.	.	PUNCT
ftr-426	190	1	first	first	ADV
ftr-426	190	2	,	,	PUNCT
ftr-426	190	3	fire	fire	NOUN
ftr-426	190	4	is	be	AUX
ftr-426	190	5	a	a	DET
ftr-426	190	6	common	common	ADJ
ftr-426	190	7	disaster	disaster	NOUN
ftr-426	190	8	.	.	PUNCT
ftr-426	191	1	according	accord	VERB
ftr-426	191	2	to	to	ADP
ftr-426	191	3	the	the	DET
ftr-426	191	4	national	national	ADJ
ftr-426	191	5	interagency	interagency	NOUN
ftr-426	191	6	fire	fire	NOUN
ftr-426	191	7	center	center	NOUN
ftr-426	191	8	,	,	PUNCT
ftr-426	191	9	“	"	PUNCT
ftr-426	191	10	an	an	DET
ftr-426	191	11	average	average	NOUN
ftr-426	191	12	of	of	ADP
ftr-426	191	13	97,000	97,000	NUM
ftr-426	191	14	wildfires	wildfire	NOUN
ftr-426	191	15	have	have	AUX
ftr-426	191	16	burned	burn	VERB
ftr-426	191	17	nearly	nearly	ADV
ftr-426	191	18	5	5	NUM
ftr-426	191	19	million	million	NUM
ftr-426	191	20	acres	acre	NOUN
ftr-426	191	21	annually	annually	ADV
ftr-426	191	22	each	each	DET
ftr-426	191	23	year	year	NOUN
ftr-426	191	24	in	in	ADP
ftr-426	191	25	the	the	DET
ftr-426	191	26	past	past	ADJ
ftr-426	191	27	decade	decade	NOUN
ftr-426	191	28	.	.	PUNCT
ftr-426	191	29	”	"	PUNCT
ftr-426	192	1	see	see	VERB
ftr-426	192	2	m	m	PROPN
ftr-426	192	3	ichael	ichael	PROPN
ftr-426	192	4	d.	d.	PROPN
ftr-426	192	5	brown	brown	PROPN
ftr-426	192	6	,	,	PUNCT
ftr-426	192	7	under	under	ADP
ftr-426	192	8	secretary	secretary	NOUN
ftr-426	192	9	emergency	emergency	NOUN
ftr-426	192	10	preparedness	preparedness	NOUN
ftr-426	192	11	and	and	CCONJ
ftr-426	192	12	response	response	NOUN
ftr-426	192	13	,	,	PUNCT
ftr-426	192	14	the	the	DET
ftr-426	192	15	california	california	PROPN
ftr-426	192	16	fires	fire	VERB
ftr-426	192	17	coordination	coordination	NOUN
ftr-426	192	18	group	group	NOUN
ftr-426	192	19	a	a	DET
ftr-426	192	20	manage	manage	NOUN
ftr-426	192	21	the	the	DET
ftr-426	192	22	tax	tax	NOUN
ftr-426	192	23	consequences	consequence	NOUN
ftr-426	192	24	of	of	ADP
ftr-426	192	25	a	a	DET
ftr-426	192	26	disaster.24	disaster.24	NOUN
ftr-426	192	27	this	this	DET
ftr-426	192	28	article	article	NOUN
ftr-426	192	29	describes	describe	VERB
ftr-426	192	30	the	the	DET
ftr-426	192	31	assortment	assortment	NOUN
ftr-426	192	32	of	of	ADP
ftr-426	192	33	disaster	disaster	NOUN
ftr-426	192	34	relief	relief	NOUN
ftr-426	192	35	and	and	CCONJ
ftr-426	192	36	the	the	DET
ftr-426	192	37	federal	federal	ADJ
ftr-426	192	38	income	income	NOUN
ftr-426	192	39	tax	tax	NOUN
ftr-426	192	40	issues	issue	NOUN
ftr-426	192	41	experienced	experience	VERB
ftr-426	192	42	by	by	ADP
ftr-426	192	43	disaster	disaster	NOUN
ftr-426	192	44	victims.25	victims.25	NOUN
ftr-426	192	45	as	as	ADP
ftr-426	192	46	a	a	DET
ftr-426	192	47	framework	framework	NOUN
ftr-426	192	48	for	for	ADP
ftr-426	192	49	this	this	DET
ftr-426	192	50	analysis	analysis	NOUN
ftr-426	192	51	,	,	PUNCT
ftr-426	192	52	the	the	DET
ftr-426	192	53	article	article	NOUN
ftr-426	192	54	will	will	AUX
ftr-426	192	55	illustrate	illustrate	VERB
ftr-426	192	56	the	the	DET
ftr-426	192	57	various	various	ADJ
ftr-426	192	58	tax	tax	NOUN
ftr-426	192	59	issues	issue	NOUN
ftr-426	192	60	for	for	ADP
ftr-426	192	61	a	a	DET
ftr-426	192	62	hypothetical	hypothetical	ADJ
ftr-426	192	63	family	family	NOUN
ftr-426	192	64	named	name	VERB
ftr-426	192	65	the	the	DET
ftr-426	192	66	bells	bell	NOUN
ftr-426	192	67	,	,	PUNCT
ftr-426	192	68	who	who	PRON
ftr-426	192	69	like	like	ADP
ftr-426	192	70	the	the	DET
ftr-426	192	71	bellantes	bellante	NOUN
ftr-426	192	72	,	,	PUNCT
ftr-426	192	73	lost	lose	VERB
ftr-426	192	74	everything	everything	PRON
ftr-426	192	75	in	in	ADP
ftr-426	192	76	the	the	DET
ftr-426	192	77	2003	2003	NUM
ftr-426	192	78	southern	southern	PROPN
ftr-426	192	79	california	california	PROPN
ftr-426	192	80	wildfires.26	wildfires.26	PROPN
ftr-426	192	81	part	part	PROPN
ftr-426	192	82	ii	ii	PROPN
ftr-426	192	83	describes	describe	VERB
ftr-426	192	84	the	the	DET
ftr-426	192	85	960	960	NUM
ftr-426	192	86	florida	florida	PROPN
ftr-426	192	87	tax	tax	NOUN
ftr-426	192	88	review	review	NOUN
ftr-426	192	89	[	[	X
ftr-426	192	90	vol.6:10	vol.6:10	NOUN
ftr-426	192	91	report	report	NOUN
ftr-426	192	92	to	to	ADP
ftr-426	192	93	the	the	DET
ftr-426	192	94	secretary	secretary	PROPN
ftr-426	192	95	of	of	ADP
ftr-426	192	96	homeland	homeland	NOUN
ftr-426	192	97	security	security	NOUN
ftr-426	192	98	(	(	PUNCT
ftr-426	192	99	feb	feb	PROPN
ftr-426	192	100	.	.	PROPN
ftr-426	192	101	13	13	NUM
ftr-426	192	102	,	,	PUNCT
ftr-426	192	103	2004	2004	NUM
ftr-426	192	104	)	)	PUNCT
ftr-426	192	105	,	,	PUNCT
ftr-426	192	106	at	at	ADP
ftr-426	192	107	www.fema.gov/txt/library/draft_cfcg_report_0204.txt	www.fema.gov/txt/library/draft_cfcg_report_0204.txt	NOUN
ftr-426	192	108	at	at	ADP
ftr-426	192	109	5	5	NUM
ftr-426	192	110	(	(	PUNCT
ftr-426	192	111	last	last	ADV
ftr-426	192	112	visited	visit	VERB
ftr-426	192	113	june	june	PROPN
ftr-426	192	114	17	17	NUM
ftr-426	192	115	,	,	PUNCT
ftr-426	192	116	2004	2004	NUM
ftr-426	192	117	)	)	PUNCT
ftr-426	193	1	[	[	X
ftr-426	193	2	hereinafter	hereinafter	NOUN
ftr-426	193	3	california	california	PROPN
ftr-426	193	4	fires	fire	NOUN
ftr-426	193	5	report	report	VERB
ftr-426	193	6	]	]	PUNCT
ftr-426	193	7	(	(	PUNCT
ftr-426	193	8	setting	set	VERB
ftr-426	193	9	forth	forth	ADP
ftr-426	193	10	wildfire	wildfire	NOUN
ftr-426	193	11	activity	activity	NOUN
ftr-426	193	12	in	in	ADP
ftr-426	193	13	the	the	DET
ftr-426	193	14	united	united	PROPN
ftr-426	193	15	states	states	PROPN
ftr-426	193	16	from	from	ADP
ftr-426	193	17	1994	1994	NUM
ftr-426	193	18	-	-	SYM
ftr-426	193	19	2003	2003	NUM
ftr-426	193	20	)	)	PUNCT
ftr-426	193	21	.	.	PUNCT
ftr-426	194	1	moreover	moreover	ADV
ftr-426	194	2	,	,	PUNCT
ftr-426	194	3	wildfires	wildfire	VERB
ftr-426	194	4	are	be	AUX
ftr-426	194	5	a	a	DET
ftr-426	194	6	continuing	continue	VERB
ftr-426	194	7	threat	threat	NOUN
ftr-426	194	8	to	to	ADP
ftr-426	194	9	wildland	wildland	NOUN
ftr-426	194	10	-	-	PUNCT
ftr-426	194	11	urban	urban	ADJ
ftr-426	194	12	communities	community	NOUN
ftr-426	194	13	.	.	PUNCT
ftr-426	195	1	i	i	PRON
ftr-426	195	2	d.	d.	PROPN
ftr-426	195	3	at	at	ADP
ftr-426	195	4	5	5	NUM
ftr-426	195	5	,	,	PUNCT
ftr-426	195	6	9	9	NUM
ftr-426	195	7	(	(	PUNCT
ftr-426	195	8	stating	state	VERB
ftr-426	195	9	that	that	SCONJ
ftr-426	195	10	wildfires	wildfire	VERB
ftr-426	195	11	are	be	AUX
ftr-426	195	12	a	a	DET
ftr-426	195	13	significant	significant	ADJ
ftr-426	195	14	risk	risk	NOUN
ftr-426	195	15	to	to	ADP
ftr-426	195	16	more	more	ADJ
ftr-426	195	17	than	than	ADP
ftr-426	195	18	7	7	NUM
ftr-426	195	19	.2	.2	NUM
ftr-426	195	20	million	million	NUM
ftr-426	195	21	california	california	PROPN
ftr-426	195	22	homes	home	NOUN
ftr-426	195	23	and	and	CCONJ
ftr-426	195	24	that	that	SCONJ
ftr-426	195	25	more	more	ADJ
ftr-426	195	26	than	than	ADP
ftr-426	195	27	190	190	NUM
ftr-426	195	28	million	million	NUM
ftr-426	195	29	acres	acre	NOUN
ftr-426	195	30	of	of	ADP
ftr-426	195	31	federal	federal	ADJ
ftr-426	195	32	forest	forest	NOUN
ftr-426	195	33	and	and	CCONJ
ftr-426	195	34	rangelands	rangeland	NOUN
ftr-426	195	35	,	,	PUNCT
ftr-426	195	36	an	an	DET
ftr-426	195	37	area	area	NOUN
ftr-426	195	38	twice	twice	DET
ftr-426	195	39	the	the	DET
ftr-426	195	40	size	size	NOUN
ftr-426	195	41	of	of	ADP
ftr-426	195	42	california	california	PROPN
ftr-426	195	43	,	,	PUNCT
ftr-426	195	44	are	be	AUX
ftr-426	195	45	at	at	ADP
ftr-426	195	46	risk	risk	NOUN
ftr-426	195	47	for	for	ADP
ftr-426	195	48	catastrophic	catastrophic	ADJ
ftr-426	195	49	wildfires	wildfire	NOUN
ftr-426	195	50	)	)	PUNCT
ftr-426	195	51	;	;	PUNCT
ftr-426	195	52	see	see	VERB
ftr-426	195	53	micah	micah	PROPN
ftr-426	195	54	m	m	PROPN
ftr-426	195	55	orrison	orrison	NOUN
ftr-426	195	56	,	,	PUNCT
ftr-426	195	57	danger	danger	NOUN
ftr-426	195	58	:	:	PUNCT
ftr-426	195	59	flames	flame	NOUN
ftr-426	195	60	ahead	ahead	ADV
ftr-426	195	61	!	!	PUNCT
ftr-426	195	62	,	,	PUNCT
ftr-426	196	1	parade	parade	NOUN
ftr-426	196	2	(	(	PUNCT
ftr-426	196	3	june	june	PROPN
ftr-426	196	4	27	27	NUM
ftr-426	196	5	,	,	PUNCT
ftr-426	196	6	2004	2004	NUM
ftr-426	196	7	)	)	PUNCT
ftr-426	196	8	at	at	ADP
ftr-426	196	9	4	4	NUM
ftr-426	196	10	-	-	SYM
ftr-426	196	11	5	5	NUM
ftr-426	196	12	(	(	PUNCT
ftr-426	196	13	stating	state	VERB
ftr-426	196	14	that	that	SCONJ
ftr-426	196	15	the	the	DET
ftr-426	196	16	dangers	danger	NOUN
ftr-426	196	17	of	of	ADP
ftr-426	196	18	catastrophic	catastrophic	ADJ
ftr-426	196	19	wildfires	wildfire	NOUN
ftr-426	196	20	are	be	AUX
ftr-426	196	21	growing	grow	VERB
ftr-426	196	22	across	across	ADP
ftr-426	196	23	american	american	PROPN
ftr-426	196	24	and	and	CCONJ
ftr-426	196	25	that	that	SCONJ
ftr-426	196	26	they	they	PRON
ftr-426	196	27	appear	appear	VERB
ftr-426	196	28	to	to	PART
ftr-426	196	29	be	be	AUX
ftr-426	196	30	the	the	DET
ftr-426	196	31	wave	wave	NOUN
ftr-426	196	32	of	of	ADP
ftr-426	196	33	the	the	DET
ftr-426	196	34	future	future	NOUN
ftr-426	196	35	citing	cite	VERB
ftr-426	196	36	a	a	DET
ftr-426	196	37	thirteen	thirteen	NUM
ftr-426	196	38	-	-	PUNCT
ftr-426	196	39	fold	fold	ADJ
ftr-426	196	40	increase	increase	NOUN
ftr-426	196	41	in	in	ADP
ftr-426	196	42	catastrophic	catastrophic	ADJ
ftr-426	196	43	fires	fire	NOUN
ftr-426	196	44	over	over	ADP
ftr-426	196	45	the	the	DET
ftr-426	196	46	last	last	ADJ
ftr-426	196	47	two	two	NUM
ftr-426	196	48	decades	decade	NOUN
ftr-426	196	49	)	)	PUNCT
ftr-426	196	50	;	;	PUNCT
ftr-426	196	51	dar	dar	PROPN
ftr-426	196	52	a.	a.	PROPN
ftr-426	196	53	roberts	roberts	PROPN
ftr-426	196	54	,	,	PUNCT
ftr-426	196	55	the	the	DET
ftr-426	196	56	fire	fire	NOUN
ftr-426	196	57	storm	storm	NOUN
ftr-426	196	58	of	of	ADP
ftr-426	196	59	2003	2003	NUM
ftr-426	196	60	,	,	PUNCT
ftr-426	196	61	34	34	NUM
ftr-426	196	62	coast	coast	NOUN
ftr-426	196	63	lines	line	NOUN
ftr-426	196	64	38	38	NUM
ftr-426	196	65	(	(	PUNCT
ftr-426	196	66	winter	winter	NOUN
ftr-426	196	67	2004	2004	NUM
ftr-426	196	68	)	)	PUNCT
ftr-426	196	69	(	(	PUNCT
ftr-426	196	70	discussing	discuss	VERB
ftr-426	196	71	the	the	DET
ftr-426	196	72	continuing	continue	VERB
ftr-426	196	73	threat	threat	NOUN
ftr-426	196	74	of	of	ADP
ftr-426	196	75	wildfires	wildfire	NOUN
ftr-426	196	76	in	in	ADP
ftr-426	196	77	southern	southern	ADJ
ftr-426	196	78	california	california	PROPN
ftr-426	196	79	)	)	PUNCT
ftr-426	196	80	.	.	PUNCT
ftr-426	197	1	second	second	ADJ
ftr-426	197	2	,	,	PUNCT
ftr-426	197	3	the	the	DET
ftr-426	197	4	timing	timing	NOUN
ftr-426	197	5	of	of	ADP
ftr-426	197	6	these	these	DET
ftr-426	197	7	fires	fire	NOUN
ftr-426	197	8	is	be	AUX
ftr-426	197	9	appropriate	appropriate	ADJ
ftr-426	197	10	because	because	SCONJ
ftr-426	197	11	they	they	PRON
ftr-426	197	12	are	be	AUX
ftr-426	197	13	close	close	ADJ
ftr-426	197	14	enough	enough	ADV
ftr-426	197	15	in	in	ADP
ftr-426	197	16	time	time	NOUN
ftr-426	197	17	to	to	PART
ftr-426	197	18	allow	allow	VERB
ftr-426	197	19	us	we	PRON
ftr-426	197	20	to	to	PART
ftr-426	197	21	apply	apply	VERB
ftr-426	197	22	current	current	ADJ
ftr-426	197	23	law	law	NOUN
ftr-426	197	24	while	while	SCONJ
ftr-426	197	25	still	still	ADV
ftr-426	197	26	providing	provide	VERB
ftr-426	197	27	the	the	DET
ftr-426	197	28	opportunity	opportunity	NOUN
ftr-426	197	29	to	to	PART
ftr-426	197	30	review	review	VERB
ftr-426	197	31	post	post	ADJ
ftr-426	197	32	-	-	ADJ
ftr-426	197	33	disaster	disaster	ADJ
ftr-426	197	34	statistics	statistic	NOUN
ftr-426	197	35	and	and	CCONJ
ftr-426	197	36	analysis	analysis	NOUN
ftr-426	197	37	.	.	PUNCT
ftr-426	198	1	the	the	DET
ftr-426	198	2	california	california	PROPN
ftr-426	198	3	fires	fires	PROPN
ftr-426	198	4	coordination	coordination	NOUN
ftr-426	198	5	group	group	NOUN
ftr-426	198	6	has	have	AUX
ftr-426	198	7	issued	issue	VERB
ftr-426	198	8	its	its	PRON
ftr-426	198	9	extensive	extensive	ADJ
ftr-426	198	10	report	report	NOUN
ftr-426	198	11	on	on	ADP
ftr-426	198	12	the	the	DET
ftr-426	198	13	fires	fire	NOUN
ftr-426	198	14	providing	provide	VERB
ftr-426	198	15	qualitative	qualitative	ADJ
ftr-426	198	16	and	and	CCONJ
ftr-426	198	17	quantitative	quantitative	ADJ
ftr-426	198	18	information	information	NOUN
ftr-426	198	19	on	on	ADP
ftr-426	198	20	the	the	DET
ftr-426	198	21	relief	relief	NOUN
ftr-426	198	22	provided	provide	VERB
ftr-426	198	23	during	during	ADP
ftr-426	198	24	t	t	PROPN
ftr-426	198	25	h	h	NOUN
ftr-426	199	1	i	i	PRON
ftr-426	199	2	s	s	VERB
ftr-426	199	3	h	h	NOUN
ftr-426	200	1	i	i	PRON
ftr-426	200	2	s	s	VERB
ftr-426	200	3	t	t	X
ftr-426	201	1	o	o	NOUN
ftr-426	202	1	r	r	NOUN
ftr-426	203	1	i	i	NOUN
ftr-426	203	2	c	c	NOUN
ftr-426	204	1	d	d	NOUN
ftr-426	204	2	i	i	PRON
ftr-426	204	3	s	s	VERB
ftr-426	204	4	a	a	DET
ftr-426	204	5	s	s	NOUN
ftr-426	204	6	t	t	NOUN
ftr-426	204	7	e	e	NOUN
ftr-426	204	8	r	r	NOUN
ftr-426	204	9	.	.	PUNCT
ftr-426	205	1	c	c	NOUN
ftr-426	205	2	a	a	DET
ftr-426	205	3	l	l	NOUN
ftr-426	206	1	i	i	PRON
ftr-426	206	2	f	f	NOUN
ftr-426	207	1	o	o	NOUN
ftr-426	207	2	r	r	NOUN
ftr-426	207	3	n	n	NOUN
ftr-426	207	4	i	i	PRON
ftr-426	208	1	a	a	PRON
ftr-426	208	2	f	f	X
ftr-426	209	1	i	i	NOUN
ftr-426	209	2	r	r	NOUN
ftr-426	209	3	e	e	NOUN
ftr-426	209	4	s	s	NOUN
ftr-426	209	5	r	r	NOUN
ftr-426	209	6	e	e	NOUN
ftr-426	209	7	p	p	NOUN
ftr-426	209	8	o	o	NOUN
ftr-426	209	9	r	r	NOUN
ftr-426	209	10	t	t	PROPN
ftr-426	209	11	,	,	PUNCT
ftr-426	209	12	a	a	DET
ftr-426	209	13	t	t	NOUN
ftr-426	209	14	www.fema.gov/txt/library/draft_cfcg_report_0204.txt	www.fema.gov/txt/library/draft_cfcg_report_0204.txt	NOUN
ftr-426	209	15	at	at	ADP
ftr-426	209	16	50	50	NUM
ftr-426	209	17	.	.	PUNCT
ftr-426	210	1	third	third	ADJ
ftr-426	210	2	,	,	PUNCT
ftr-426	210	3	the	the	DET
ftr-426	210	4	2003	2003	NUM
ftr-426	210	5	california	california	PROPN
ftr-426	210	6	wildfires	wildfire	VERB
ftr-426	210	7	were	be	AUX
ftr-426	210	8	among	among	ADP
ftr-426	210	9	the	the	DET
ftr-426	210	10	largest	large	ADJ
ftr-426	210	11	fires	fire	NOUN
ftr-426	210	12	in	in	ADP
ftr-426	210	13	american	american	ADJ
ftr-426	210	14	history	history	NOUN
ftr-426	210	15	involving	involve	VERB
ftr-426	210	16	a	a	DET
ftr-426	210	17	unique	unique	ADJ
ftr-426	210	18	level	level	NOUN
ftr-426	210	19	of	of	ADP
ftr-426	210	20	coordination	coordination	NOUN
ftr-426	210	21	and	and	CCONJ
ftr-426	210	22	magnitude	magnitude	NOUN
ftr-426	210	23	of	of	ADP
ftr-426	210	24	response	response	NOUN
ftr-426	210	25	.	.	PUNCT
ftr-426	211	1	i	i	PRON
ftr-426	211	2	d.	d.	PROPN
ftr-426	211	3	at	at	ADP
ftr-426	211	4	50	50	NUM
ftr-426	211	5	;	;	PUNCT
ftr-426	211	6	insurance	insurance	NOUN
ftr-426	211	7	information	information	PROPN
ftr-426	211	8	institute	institute	PROPN
ftr-426	211	9	,	,	PUNCT
ftr-426	211	10	facts	fact	NOUN
ftr-426	211	11	and	and	CCONJ
ftr-426	211	12	statistics	statistic	NOUN
ftr-426	211	13	:	:	PUNCT
ftr-426	211	14	catastrophes	catastrophe	NOUN
ftr-426	211	15	,	,	PUNCT
ftr-426	211	16	at	at	ADP
ftr-426	211	17	www.iii.org/media/facts/statsbyissue/catastrophes	www.iii.org/media/facts/statsbyissue/catastrophes	PROPN
ftr-426	211	18	(	(	PUNCT
ftr-426	211	19	last	last	ADJ
ftr-426	211	20	visited	visit	VERB
ftr-426	211	21	june	june	PROPN
ftr-426	211	22	30	30	NUM
ftr-426	211	23	,	,	PUNCT
ftr-426	211	24	2004	2004	NUM
ftr-426	211	25	)	)	PUNCT
ftr-426	211	26	(	(	PUNCT
ftr-426	211	27	listing	list	VERB
ftr-426	211	28	the	the	DET
ftr-426	211	29	california	california	PROPN
ftr-426	211	30	2003	2003	NUM
ftr-426	211	31	wildfires	wildfire	VERB
ftr-426	211	32	as	as	SCONJ
ftr-426	211	33	the	the	DET
ftr-426	211	34	e	e	NOUN
ftr-426	211	35	ighth	ighth	ADJ
ftr-426	211	36	most	most	ADV
ftr-426	211	37	costly	costly	ADJ
ftr-426	211	38	catastrophe	catastrophe	NOUN
ftr-426	211	39	in	in	ADP
ftr-426	211	40	the	the	DET
ftr-426	211	41	united	united	PROPN
ftr-426	211	42	states	states	PROPN
ftr-426	211	43	)	)	PUNCT
ftr-426	211	44	.	.	PUNCT
ftr-426	212	1	fourth	fourth	ADJ
ftr-426	212	2	,	,	PUNCT
ftr-426	212	3	the	the	DET
ftr-426	212	4	documentation	documentation	NOUN
ftr-426	212	5	and	and	CCONJ
ftr-426	212	6	analysis	analysis	NOUN
ftr-426	212	7	of	of	ADP
ftr-426	212	8	the	the	DET
ftr-426	212	9	california	california	PROPN
ftr-426	212	10	wildfires	wildfire	VERB
ftr-426	212	11	is	be	AUX
ftr-426	212	12	extensive	extensive	ADJ
ftr-426	212	13	and	and	CCONJ
ftr-426	212	14	comprehensively	comprehensively	ADV
ftr-426	212	15	reported	report	VERB
ftr-426	212	16	on	on	ADP
ftr-426	212	17	february	february	PROPN
ftr-426	212	18	13	13	NUM
ftr-426	212	19	,	,	PUNCT
ftr-426	212	20	2004	2004	NUM
ftr-426	212	21	by	by	ADP
ftr-426	212	22	the	the	DET
ftr-426	212	23	washington	washington	PROPN
ftr-426	212	24	d.c.-based	d.c.-base	VERB
ftr-426	212	25	california	california	PROPN
ftr-426	212	26	fires	fires	PROPN
ftr-426	212	27	coordination	coordination	NOUN
ftr-426	212	28	group	group	NOUN
ftr-426	212	29	headed	head	VERB
ftr-426	212	30	by	by	ADP
ftr-426	212	31	the	the	DET
ftr-426	212	32	under	under	PROPN
ftr-426	212	33	secretary	secretary	NOUN
ftr-426	212	34	for	for	ADP
ftr-426	212	35	emergency	emergency	NOUN
ftr-426	212	36	preparedness	preparedness	NOUN
ftr-426	212	37	and	and	CCONJ
ftr-426	212	38	response	response	NOUN
ftr-426	212	39	in	in	ADP
ftr-426	212	40	the	the	DET
ftr-426	212	41	recently	recently	ADV
ftr-426	212	42	repositioned	reposition	VERB
ftr-426	212	43	federal	federal	ADJ
ftr-426	212	44	emergency	emergency	NOUN
ftr-426	212	45	management	management	NOUN
ftr-426	212	46	agency	agency	NOUN
ftr-426	212	47	now	now	ADV
ftr-426	212	48	part	part	NOUN
ftr-426	212	49	of	of	ADP
ftr-426	212	50	the	the	DET
ftr-426	212	51	department	department	NOUN
ftr-426	212	52	of	of	ADP
ftr-426	212	53	homeland	homeland	NOUN
ftr-426	212	54	security	security	NOUN
ftr-426	212	55	.	.	PUNCT
ftr-426	213	1	i	i	PRON
ftr-426	213	2	d.	d.	PROPN
ftr-426	213	3	fifth	fifth	PROPN
ftr-426	213	4	,	,	PUNCT
ftr-426	213	5	the	the	DET
ftr-426	213	6	southern	southern	ADJ
ftr-426	213	7	california	california	PROPN
ftr-426	213	8	wildfires	wildfire	VERB
ftr-426	213	9	are	be	AUX
ftr-426	213	10	similar	similar	ADJ
ftr-426	213	11	to	to	ADP
ftr-426	213	12	many	many	ADJ
ftr-426	213	13	other	other	ADJ
ftr-426	213	14	d	d	PROPN
ftr-426	213	15	isasters	isaster	NOUN
ftr-426	213	16	,	,	PUNCT
ftr-426	213	17	including	include	VERB
ftr-426	213	18	terrorism	terrorism	NOUN
ftr-426	213	19	,	,	PUNCT
ftr-426	213	20	that	that	SCONJ
ftr-426	213	21	without	without	ADP
ftr-426	213	22	discretion	discretion	NOUN
ftr-426	213	23	destroy	destroy	VERB
ftr-426	213	24	personal	personal	ADJ
ftr-426	213	25	and	and	CCONJ
ftr-426	213	26	business	business	NOUN
ftr-426	213	27	use	use	NOUN
ftr-426	213	28	property	property	NOUN
ftr-426	213	29	and	and	CCONJ
ftr-426	213	30	leave	leave	VERB
ftr-426	213	31	taxpayers	taxpayer	NOUN
ftr-426	213	32	homeless	homeless	ADJ
ftr-426	213	33	and	and	CCONJ
ftr-426	213	34	stripped	strip	VERB
ftr-426	213	35	of	of	ADP
ftr-426	213	36	all	all	DET
ftr-426	213	37	belongings	belonging	NOUN
ftr-426	213	38	and	and	CCONJ
ftr-426	213	39	subject	subject	NOUN
ftr-426	213	40	to	to	ADP
ftr-426	213	41	a	a	DET
ftr-426	213	42	variety	variety	NOUN
ftr-426	213	43	of	of	ADP
ftr-426	213	44	different	different	ADJ
ftr-426	213	45	tax	tax	NOUN
ftr-426	213	46	provisions	provision	NOUN
ftr-426	213	47	.	.	PUNCT
ftr-426	214	1	many	many	ADJ
ftr-426	214	2	types	type	NOUN
ftr-426	214	3	of	of	ADP
ftr-426	214	4	disaster	disaster	NOUN
ftr-426	214	5	relief	relief	NOUN
ftr-426	214	6	for	for	ADP
ftr-426	214	7	individuals	individual	NOUN
ftr-426	214	8	and	and	CCONJ
ftr-426	214	9	households	household	NOUN
ftr-426	214	10	including	include	VERB
ftr-426	214	11	grants	grant	NOUN
ftr-426	214	12	and	and	CCONJ
ftr-426	214	13	loans	loan	NOUN
ftr-426	214	14	from	from	ADP
ftr-426	214	15	government	government	NOUN
ftr-426	214	16	agencies	agency	NOUN
ftr-426	214	17	,	,	PUNCT
ftr-426	214	18	reimbursements	reimbursement	NOUN
ftr-426	214	19	from	from	ADP
ftr-426	214	20	private	private	ADJ
ftr-426	214	21	insurance	insurance	NOUN
ftr-426	214	22	providers	provider	NOUN
ftr-426	214	23	,	,	PUNCT
ftr-426	214	24	assistance	assistance	NOUN
ftr-426	214	25	from	from	ADP
ftr-426	214	26	charitable	charitable	ADJ
ftr-426	214	27	and	and	CCONJ
ftr-426	214	28	other	other	ADJ
ftr-426	214	29	non	non	ADJ
ftr-426	214	30	-	-	ADJ
ftr-426	214	31	profit	profit	ADJ
ftr-426	214	32	organizations	organization	NOUN
ftr-426	214	33	and	and	CCONJ
ftr-426	214	34	gifts	gift	NOUN
ftr-426	214	35	from	from	ADP
ftr-426	214	36	family	family	NOUN
ftr-426	214	37	,	,	PUNCT
ftr-426	214	38	friends	friend	NOUN
ftr-426	214	39	and	and	CCONJ
ftr-426	214	40	strangers	stranger	NOUN
ftr-426	214	41	.	.	PUNCT
ftr-426	215	1	part	part	NOUN
ftr-426	215	2	iii	iii	PROPN
ftr-426	215	3	discusses	discuss	VERB
ftr-426	215	4	the	the	DET
ftr-426	215	5	tax	tax	NOUN
ftr-426	215	6	consequences	consequence	NOUN
ftr-426	215	7	of	of	ADP
ftr-426	215	8	these	these	DET
ftr-426	215	9	relief	relief	NOUN
ftr-426	215	10	payments	payment	NOUN
ftr-426	215	11	and	and	CCONJ
ftr-426	215	12	various	various	ADJ
ftr-426	215	13	other	other	ADJ
ftr-426	215	14	tax	tax	NOUN
ftr-426	215	15	provisions	provision	NOUN
ftr-426	215	16	that	that	PRON
ftr-426	215	17	provide	provide	VERB
ftr-426	215	18	relief	relief	NOUN
ftr-426	215	19	for	for	ADP
ftr-426	215	20	unreimbursed	unreimbursed	ADJ
ftr-426	215	21	losses	loss	NOUN
ftr-426	215	22	and	and	CCONJ
ftr-426	215	23	reinvested	reinvested	ADJ
ftr-426	215	24	gains	gain	NOUN
ftr-426	215	25	.	.	PUNCT
ftr-426	216	1	the	the	DET
ftr-426	216	2	tax	tax	NOUN
ftr-426	216	3	provisions	provision	NOUN
ftr-426	216	4	presented	present	VERB
ftr-426	216	5	include	include	VERB
ftr-426	216	6	the	the	DET
ftr-426	216	7	tax	tax	NOUN
ftr-426	216	8	treatment	treatment	NOUN
ftr-426	216	9	of	of	ADP
ftr-426	216	10	reimbursements	reimbursement	NOUN
ftr-426	216	11	for	for	ADP
ftr-426	216	12	additional	additional	ADJ
ftr-426	216	13	living	living	NOUN
ftr-426	216	14	expenses	expense	NOUN
ftr-426	216	15	and	and	CCONJ
ftr-426	216	16	lost	lose	VERB
ftr-426	216	17	income	income	NOUN
ftr-426	216	18	and	and	CCONJ
ftr-426	216	19	disaster	disaster	NOUN
ftr-426	216	20	loans	loan	NOUN
ftr-426	216	21	.	.	PUNCT
ftr-426	217	1	in	in	ADP
ftr-426	217	2	addition	addition	NOUN
ftr-426	217	3	,	,	PUNCT
ftr-426	217	4	the	the	DET
ftr-426	217	5	article	article	NOUN
ftr-426	217	6	presents	present	VERB
ftr-426	217	7	the	the	DET
ftr-426	217	8	tax	tax	NOUN
ftr-426	217	9	relief	relief	NOUN
ftr-426	217	10	available	available	ADJ
ftr-426	217	11	for	for	ADP
ftr-426	217	12	gains	gain	NOUN
ftr-426	217	13	realized	realize	VERB
ftr-426	217	14	as	as	ADP
ftr-426	217	15	a	a	DET
ftr-426	217	16	result	result	NOUN
ftr-426	217	17	of	of	ADP
ftr-426	217	18	the	the	DET
ftr-426	217	19	disaster	disaster	NOUN
ftr-426	217	20	and	and	CCONJ
ftr-426	217	21	tax	tax	NOUN
ftr-426	217	22	benefits	benefit	NOUN
ftr-426	217	23	for	for	ADP
ftr-426	217	24	casualty	casualty	NOUN
ftr-426	217	25	and	and	CCONJ
ftr-426	217	26	net	net	ADJ
ftr-426	217	27	operating	operating	NOUN
ftr-426	217	28	losses	loss	NOUN
ftr-426	217	29	.	.	PUNCT
ftr-426	218	1	next	next	ADV
ftr-426	218	2	,	,	PUNCT
ftr-426	218	3	the	the	DET
ftr-426	218	4	article	article	NOUN
ftr-426	218	5	describes	describe	VERB
ftr-426	218	6	the	the	DET
ftr-426	218	7	tax	tax	NOUN
ftr-426	218	8	consequences	consequence	NOUN
ftr-426	218	9	of	of	ADP
ftr-426	218	10	interest	interest	NOUN
ftr-426	218	11	expense	expense	NOUN
ftr-426	218	12	resulting	result	VERB
ftr-426	218	13	from	from	ADP
ftr-426	218	14	disaster	disaster	NOUN
ftr-426	218	15	relief	relief	NOUN
ftr-426	218	16	loans	loan	NOUN
ftr-426	218	17	and	and	CCONJ
ftr-426	218	18	from	from	ADP
ftr-426	218	19	existing	exist	VERB
ftr-426	218	20	loans	loan	NOUN
ftr-426	218	21	on	on	ADP
ftr-426	218	22	property	property	NOUN
ftr-426	218	23	that	that	PRON
ftr-426	218	24	has	have	AUX
ftr-426	218	25	been	be	AUX
ftr-426	218	26	damaged	damage	VERB
ftr-426	218	27	or	or	CCONJ
ftr-426	218	28	destroyed	destroy	VERB
ftr-426	218	29	by	by	ADP
ftr-426	218	30	the	the	DET
ftr-426	218	31	disaster	disaster	NOUN
ftr-426	218	32	.	.	PUNCT
ftr-426	219	1	finally	finally	ADV
ftr-426	219	2	,	,	PUNCT
ftr-426	219	3	the	the	DET
ftr-426	219	4	article	article	NOUN
ftr-426	219	5	imparts	impart	VERB
ftr-426	219	6	several	several	ADJ
ftr-426	219	7	administrative	administrative	ADJ
ftr-426	219	8	provisions	provision	NOUN
ftr-426	219	9	that	that	PRON
ftr-426	219	10	assist	assist	VERB
ftr-426	219	11	disaster	disaster	NOUN
ftr-426	219	12	relief	relief	NOUN
ftr-426	219	13	victims	victim	NOUN
ftr-426	219	14	with	with	ADP
ftr-426	219	15	tax	tax	NOUN
ftr-426	219	16	filing	filing	NOUN
ftr-426	219	17	and	and	CCONJ
ftr-426	219	18	payment	payment	NOUN
ftr-426	219	19	deadlines	deadline	NOUN
ftr-426	219	20	and	and	CCONJ
ftr-426	219	21	the	the	DET
ftr-426	219	22	challenges	challenge	NOUN
ftr-426	219	23	of	of	ADP
ftr-426	219	24	restoring	restore	VERB
ftr-426	219	25	current	current	ADJ
ftr-426	219	26	and	and	CCONJ
ftr-426	219	27	historic	historic	ADJ
ftr-426	219	28	tax	tax	NOUN
ftr-426	219	29	records	record	NOUN
ftr-426	219	30	.	.	PUNCT
ftr-426	220	1	part	part	NOUN
ftr-426	220	2	iv	iv	PRON
ftr-426	220	3	provides	provide	VERB
ftr-426	220	4	a	a	DET
ftr-426	220	5	summary	summary	NOUN
ftr-426	220	6	and	and	CCONJ
ftr-426	220	7	conclusion	conclusion	NOUN
ftr-426	220	8	for	for	ADP
ftr-426	220	9	the	the	DET
ftr-426	220	10	article	article	NOUN
ftr-426	220	11	.	.	PUNCT
ftr-426	221	1	2005	2005	NUM
ftr-426	221	2	]	]	PUNCT
ftr-426	221	3	anatomy	anatomy	NOUN
ftr-426	221	4	of	of	ADP
ftr-426	221	5	a	a	DET
ftr-426	221	6	disaster	disaster	NOUN
ftr-426	221	7	961	961	NUM
ftr-426	221	8	27	27	NUM
ftr-426	221	9	.	.	PUNCT
ftr-426	222	1	the	the	DET
ftr-426	222	2	cedar	cedar	NOUN
ftr-426	222	3	fire	fire	NOUN
ftr-426	222	4	was	be	AUX
ftr-426	222	5	the	the	DET
ftr-426	222	6	largest	large	ADJ
ftr-426	222	7	,	,	PUNCT
ftr-426	222	8	costliest	costly	ADJ
ftr-426	222	9	and	and	CCONJ
ftr-426	222	10	most	most	ADV
ftr-426	222	11	destructive	destructive	ADJ
ftr-426	222	12	of	of	ADP
ftr-426	222	13	the	the	DET
ftr-426	222	14	california	california	PROPN
ftr-426	222	15	2003	2003	NUM
ftr-426	222	16	wildfires	wildfire	VERB
ftr-426	222	17	.	.	PUNCT
ftr-426	223	1	california	california	PROPN
ftr-426	223	2	fires	fire	NOUN
ftr-426	223	3	report	report	VERB
ftr-426	223	4	,	,	PUNCT
ftr-426	223	5	supra	supra	PROPN
ftr-426	223	6	note	note	PROPN
ftr-426	223	7	26	26	NUM
ftr-426	223	8	,	,	PUNCT
ftr-426	223	9	at	at	ADP
ftr-426	223	10	15	15	NUM
ftr-426	223	11	.	.	PUNCT
ftr-426	224	1	this	this	DET
ftr-426	224	2	fire	fire	NOUN
ftr-426	224	3	,	,	PUNCT
ftr-426	224	4	which	which	PRON
ftr-426	224	5	began	begin	VERB
ftr-426	224	6	in	in	ADP
ftr-426	224	7	the	the	DET
ftr-426	224	8	early	early	ADJ
ftr-426	224	9	hours	hour	NOUN
ftr-426	224	10	of	of	ADP
ftr-426	224	11	october	october	PROPN
ftr-426	224	12	26	26	NUM
ftr-426	224	13	,	,	PUNCT
ftr-426	224	14	2003	2003	NUM
ftr-426	224	15	,	,	PUNCT
ftr-426	224	16	grew	grow	VERB
ftr-426	224	17	to	to	ADP
ftr-426	224	18	115,000	115,000	NUM
ftr-426	224	19	acres	acre	NOUN
ftr-426	224	20	within	within	ADP
ftr-426	224	21	two	two	NUM
ftr-426	224	22	days	day	NOUN
ftr-426	224	23	,	,	PUNCT
ftr-426	224	24	and	and	CCONJ
ftr-426	224	25	by	by	ADP
ftr-426	224	26	the	the	DET
ftr-426	224	27	time	time	NOUN
ftr-426	224	28	it	it	PRON
ftr-426	224	29	was	be	AUX
ftr-426	224	30	contained	contain	VERB
ftr-426	224	31	on	on	ADP
ftr-426	224	32	november	november	PROPN
ftr-426	224	33	5	5	NUM
ftr-426	224	34	,	,	PUNCT
ftr-426	224	35	2003	2003	NUM
ftr-426	224	36	,	,	PUNCT
ftr-426	224	37	had	have	AUX
ftr-426	224	38	scorched	scorch	VERB
ftr-426	224	39	273,246	273,246	NUM
ftr-426	224	40	acres	acre	NOUN
ftr-426	224	41	,	,	PUNCT
ftr-426	224	42	destroyed	destroy	VERB
ftr-426	224	43	2,200	2,200	NUM
ftr-426	224	44	homes	home	NOUN
ftr-426	224	45	and	and	CCONJ
ftr-426	224	46	22	22	NUM
ftr-426	224	47	businesses	business	NOUN
ftr-426	224	48	and	and	CCONJ
ftr-426	224	49	caused	cause	VERB
ftr-426	224	50	113	113	NUM
ftr-426	224	51	injuries	injury	NOUN
ftr-426	224	52	and	and	CCONJ
ftr-426	224	53	14	14	NUM
ftr-426	224	54	deaths	death	NOUN
ftr-426	224	55	.	.	PUNCT
ftr-426	225	1	i	i	PRON
ftr-426	225	2	d.	d.	PROPN
ftr-426	225	3	28	28	NUM
ftr-426	225	4	.	.	PUNCT
ftr-426	226	1	see	see	VERB
ftr-426	226	2	clifford	clifford	PROPN
ftr-426	226	3	,	,	PUNCT
ftr-426	226	4	supra	supra	PROPN
ftr-426	226	5	note	note	PROPN
ftr-426	226	6	1	1	NUM
ftr-426	226	7	,	,	PUNCT
ftr-426	226	8	at	at	ADP
ftr-426	226	9	e1	e1	PROPN
ftr-426	226	10	(	(	PUNCT
ftr-426	226	11	describing	describe	VERB
ftr-426	226	12	the	the	DET
ftr-426	226	13	bellante	bellante	PROPN
ftr-426	226	14	family	family	NOUN
ftr-426	226	15	’s	’s	PART
ftr-426	226	16	narrow	narrow	ADJ
ftr-426	226	17	escape	escape	NOUN
ftr-426	226	18	from	from	ADP
ftr-426	226	19	death	death	NOUN
ftr-426	226	20	in	in	ADP
ftr-426	226	21	the	the	DET
ftr-426	226	22	cedar	cedar	NOUN
ftr-426	226	23	fire	fire	NOUN
ftr-426	226	24	)	)	PUNCT
ftr-426	226	25	.	.	PUNCT
ftr-426	227	1	29	29	NUM
ftr-426	227	2	.	.	PUNCT
ftr-426	228	1	i	i	PRON
ftr-426	228	2	d.	d.	PROPN
ftr-426	228	3	(	(	PUNCT
ftr-426	228	4	lori	lori	PROPN
ftr-426	228	5	bellante	bellante	PROPN
ftr-426	228	6	spent	spend	VERB
ftr-426	228	7	twelve	twelve	NUM
ftr-426	228	8	days	day	NOUN
ftr-426	228	9	at	at	ADP
ftr-426	228	10	ucsd	ucsd	PROPN
ftr-426	228	11	’s	’s	PART
ftr-426	228	12	burn	burn	NOUN
ftr-426	228	13	center	center	NOUN
ftr-426	228	14	for	for	ADP
ftr-426	228	15	the	the	DET
ftr-426	228	16	severe	severe	ADJ
ftr-426	228	17	burns	burn	NOUN
ftr-426	228	18	on	on	ADP
ftr-426	228	19	her	her	PRON
ftr-426	228	20	arm	arm	NOUN
ftr-426	228	21	)	)	PUNCT
ftr-426	228	22	.	.	PUNCT
ftr-426	229	1	30	30	X
ftr-426	229	2	.	.	PUNCT
ftr-426	230	1	see	see	VERB
ftr-426	230	2	california	california	PROPN
ftr-426	230	3	fires	fire	NOUN
ftr-426	230	4	report	report	NOUN
ftr-426	230	5	,	,	PUNCT
ftr-426	230	6	supra	supra	PROPN
ftr-426	230	7	note	note	PROPN
ftr-426	230	8	26	26	NUM
ftr-426	230	9	,	,	PUNCT
ftr-426	230	10	at	at	ADP
ftr-426	230	11	18	18	NUM
ftr-426	230	12	-	-	SYM
ftr-426	230	13	21	21	NUM
ftr-426	230	14	(	(	PUNCT
ftr-426	230	15	describ	describ	PROPN
ftr-426	230	16	ing	ing	PROPN
ftr-426	230	17	the	the	DET
ftr-426	230	18	chronology	chronology	NOUN
ftr-426	230	19	of	of	ADP
ftr-426	230	20	the	the	DET
ftr-426	230	21	federal	federal	ADJ
ftr-426	230	22	response	response	NOUN
ftr-426	230	23	to	to	ADP
ftr-426	230	24	the	the	DET
ftr-426	230	25	2003	2003	NUM
ftr-426	230	26	california	california	PROPN
ftr-426	230	27	wildfires	wildfire	VERB
ftr-426	230	28	)	)	PUNCT
ftr-426	230	29	.	.	PUNCT
ftr-426	231	1	31	31	NUM
ftr-426	231	2	.	.	PUNCT
ftr-426	232	1	see	see	VERB
ftr-426	232	2	i	i	PRON
ftr-426	232	3	d.	d.	PROPN
ftr-426	232	4	at	at	ADP
ftr-426	232	5	4	4	NUM
ftr-426	232	6	,	,	PUNCT
ftr-426	232	7	21	21	NUM
ftr-426	232	8	(	(	PUNCT
ftr-426	232	9	detailing	detail	VERB
ftr-426	232	10	the	the	DET
ftr-426	232	11	historic	historic	ADJ
ftr-426	232	12	losses	loss	NOUN
ftr-426	232	13	of	of	ADP
ftr-426	232	14	the	the	DET
ftr-426	232	15	2003	2003	NUM
ftr-426	232	16	california	california	PROPN
ftr-426	232	17	wildfires	wildfire	VERB
ftr-426	232	18	)	)	PUNCT
ftr-426	232	19	;	;	PUNCT
ftr-426	232	20	insurance	insurance	NOUN
ftr-426	232	21	information	information	PROPN
ftr-426	232	22	institute	institute	PROPN
ftr-426	232	23	,	,	PUNCT
ftr-426	232	24	facts	fact	NOUN
ftr-426	232	25	and	and	CCONJ
ftr-426	232	26	statistics	statistic	NOUN
ftr-426	232	27	:	:	PUNCT
ftr-426	232	28	catastrophes	catastrophe	NOUN
ftr-426	232	29	,	,	PUNCT
ftr-426	232	30	at	at	ADP
ftr-426	232	31	www.iii.org/media/facts/statsbyissue/catastrophes	www.iii.org/media/facts/statsbyissue/catastrophes	PROPN
ftr-426	232	32	(	(	PUNCT
ftr-426	232	33	last	last	ADJ
ftr-426	232	34	visited	visit	VERB
ftr-426	232	35	june	june	PROPN
ftr-426	232	36	30	30	NUM
ftr-426	232	37	,	,	PUNCT
ftr-426	232	38	2004	2004	NUM
ftr-426	232	39	)	)	PUNCT
ftr-426	232	40	(	(	PUNCT
ftr-426	232	41	listing	list	VERB
ftr-426	232	42	the	the	DET
ftr-426	232	43	california	california	PROPN
ftr-426	232	44	2003	2003	NUM
ftr-426	232	45	wildfires	wildfire	VERB
ftr-426	232	46	as	as	ADP
ftr-426	232	47	the	the	DET
ftr-426	232	48	eighth	eighth	ADJ
ftr-426	232	49	most	most	ADV
ftr-426	232	50	costly	costly	ADJ
ftr-426	232	51	catastrophe	catastrophe	NOUN
ftr-426	232	52	in	in	ADP
ftr-426	232	53	the	the	DET
ftr-426	232	54	united	united	PROPN
ftr-426	232	55	states	states	PROPN
ftr-426	232	56	and	and	CCONJ
ftr-426	232	57	the	the	DET
ftr-426	232	58	second	second	ADJ
ftr-426	232	59	most	most	ADV
ftr-426	232	60	costly	costly	ADJ
ftr-426	232	61	wildfire	wildfire	NOUN
ftr-426	232	62	in	in	ADP
ftr-426	232	63	the	the	DET
ftr-426	232	64	united	united	PROPN
ftr-426	232	65	states	states	PROPN
ftr-426	232	66	since	since	SCONJ
ftr-426	232	67	1970	1970	NUM
ftr-426	232	68	)	)	PUNCT
ftr-426	232	69	.	.	PUNCT
ftr-426	233	1	32	32	NUM
ftr-426	233	2	.	.	PUNCT
ftr-426	234	1	see	see	VERB
ftr-426	234	2	california	california	PROPN
ftr-426	234	3	fires	fire	NOUN
ftr-426	234	4	report	report	NOUN
ftr-426	234	5	,	,	PUNCT
ftr-426	234	6	supra	supra	PROPN
ftr-426	234	7	note	note	PROPN
ftr-426	234	8	26	26	NUM
ftr-426	234	9	,	,	PUNCT
ftr-426	234	10	at	at	ADP
ftr-426	234	11	12	12	NUM
ftr-426	234	12	,	,	PUNCT
ftr-426	234	13	21	21	NUM
ftr-426	234	14	;	;	PUNCT
ftr-426	234	15	dar	dar	PROPN
ftr-426	234	16	a.	a.	PROPN
ftr-426	234	17	roberts	roberts	PROPN
ftr-426	234	18	,	,	PUNCT
ftr-426	234	19	the	the	DET
ftr-426	234	20	fire	fire	NOUN
ftr-426	234	21	storm	storm	NOUN
ftr-426	234	22	of	of	ADP
ftr-426	234	23	2003	2003	NUM
ftr-426	234	24	,	,	PUNCT
ftr-426	234	25	34	34	NUM
ftr-426	234	26	coast	coast	NOUN
ftr-426	234	27	lines	line	NOUN
ftr-426	234	28	38	38	NUM
ftr-426	234	29	(	(	PUNCT
ftr-426	234	30	winter	winter	NOUN
ftr-426	234	31	2004	2004	NUM
ftr-426	234	32	)	)	PUNCT
ftr-426	234	33	(	(	PUNCT
ftr-426	234	34	professing	profess	VERB
ftr-426	234	35	about	about	ADP
ftr-426	234	36	the	the	DET
ftr-426	234	37	tragic	tragic	ADJ
ftr-426	234	38	,	,	PUNCT
ftr-426	234	39	but	but	CCONJ
ftr-426	234	40	not	not	PART
ftr-426	234	41	surprising	surprising	ADJ
ftr-426	234	42	losses	loss	NOUN
ftr-426	234	43	from	from	ADP
ftr-426	234	44	the	the	DET
ftr-426	234	45	2003	2003	NUM
ftr-426	234	46	southern	southern	PROPN
ftr-426	234	47	california	california	PROPN
ftr-426	234	48	wildfires	wildfire	VERB
ftr-426	234	49	)	)	PUNCT
ftr-426	234	50	.	.	PUNCT
ftr-426	235	1	33	33	NUM
ftr-426	235	2	.	.	PUNCT
ftr-426	236	1	i	i	PRON
ftr-426	236	2	d.	d.	PROPN
ftr-426	236	3	(	(	PUNCT
ftr-426	236	4	reporting	report	VERB
ftr-426	236	5	the	the	DET
ftr-426	236	6	costs	cost	NOUN
ftr-426	236	7	of	of	ADP
ftr-426	236	8	the	the	DET
ftr-426	236	9	fire	fire	NOUN
ftr-426	236	10	including	include	VERB
ftr-426	236	11	fire	fire	NOUN
ftr-426	236	12	fighting	fighting	NOUN
ftr-426	236	13	costs	cost	NOUN
ftr-426	236	14	estimated	estimate	VERB
ftr-426	236	15	at	at	ADP
ftr-426	236	16	hundreds	hundred	NOUN
ftr-426	236	17	of	of	ADP
ftr-426	236	18	millions	million	NOUN
ftr-426	236	19	of	of	ADP
ftr-426	236	20	dollars	dollar	NOUN
ftr-426	236	21	)	)	PUNCT
ftr-426	236	22	.	.	PUNCT
ftr-426	237	1	see	see	VERB
ftr-426	237	2	also	also	ADV
ftr-426	237	3	california	california	PROPN
ftr-426	237	4	fires	fire	NOUN
ftr-426	237	5	report	report	VERB
ftr-426	237	6	,	,	PUNCT
ftr-426	237	7	supra	supra	PROPN
ftr-426	237	8	note	note	PROPN
ftr-426	237	9	26	26	NUM
ftr-426	237	10	,	,	PUNCT
ftr-426	237	11	at	at	ADP
ftr-426	237	12	21	21	NUM
ftr-426	237	13	(	(	PUNCT
ftr-426	237	14	estimating	estimate	VERB
ftr-426	237	15	insured	insured	ADJ
ftr-426	237	16	losses	loss	NOUN
ftr-426	237	17	between	between	ADP
ftr-426	237	18	$	$	SYM
ftr-426	237	19	1.7	1.7	NUM
ftr-426	237	20	$	$	SYM
ftr-426	237	21	3.5	3.5	NUM
ftr-426	237	22	billion	billion	NUM
ftr-426	237	23	)	)	PUNCT
ftr-426	237	24	.	.	PUNCT
ftr-426	238	1	34	34	NUM
ftr-426	238	2	.	.	PUNCT
ftr-426	239	1	i	i	PRON
ftr-426	239	2	d.	d.	PROPN
ftr-426	239	3	at	at	ADP
ftr-426	239	4	4	4	NUM
ftr-426	239	5	,	,	PUNCT
ftr-426	239	6	17	17	NUM
ftr-426	239	7	-	-	SYM
ftr-426	239	8	21	21	NUM
ftr-426	239	9	(	(	PUNCT
ftr-426	239	10	elaborating	elaborate	VERB
ftr-426	239	11	the	the	DET
ftr-426	239	12	recovery	recovery	NOUN
ftr-426	239	13	efforts	effort	NOUN
ftr-426	239	14	set	set	VERB
ftr-426	239	15	in	in	ADP
ftr-426	239	16	motion	motion	NOUN
ftr-426	239	17	on	on	ADP
ftr-426	239	18	october	october	PROPN
ftr-426	239	19	27	27	NUM
ftr-426	239	20	,	,	PUNCT
ftr-426	239	21	2003	2003	NUM
ftr-426	239	22	when	when	SCONJ
ftr-426	239	23	p	p	PROPN
ftr-426	239	24	resident	resident	NOUN
ftr-426	239	25	george	george	PROPN
ftr-426	239	26	w.	w.	PROPN
ftr-426	239	27	bush	bush	PROPN
ftr-426	239	28	,	,	PUNCT
ftr-426	239	29	within	within	ADP
ftr-426	239	30	hours	hour	NOUN
ftr-426	239	31	of	of	ADP
ftr-426	239	32	california	california	PROPN
ftr-426	239	33	governor	governor	PROPN
ftr-426	239	34	gray	gray	PROPN
ftr-426	239	35	davis	davis	PROPN
ftr-426	239	36	’s	’s	PART
ftr-426	239	37	request	request	NOUN
ftr-426	239	38	,	,	PUNCT
ftr-426	239	39	declared	declare	VERB
ftr-426	239	40	the	the	DET
ftr-426	239	41	california	california	PROPN
ftr-426	239	42	wildfires	wildfire	VERB
ftr-426	239	43	a	a	DET
ftr-426	239	44	major	major	ADJ
ftr-426	239	45	disaster	disaster	NOUN
ftr-426	239	46	)	)	PUNCT
ftr-426	239	47	.	.	PUNCT
ftr-426	240	1	section	section	NOUN
ftr-426	240	2	401	401	NUM
ftr-426	240	3	of	of	ADP
ftr-426	240	4	the	the	DET
ftr-426	240	5	stafford	stafford	PROPN
ftr-426	240	6	act	act	PROPN
ftr-426	240	7	requires	require	VERB
ftr-426	240	8	that	that	SCONJ
ftr-426	240	9	“	"	PUNCT
ftr-426	240	10	all	all	DET
ftr-426	240	11	requests	request	NOUN
ftr-426	240	12	for	for	ADP
ftr-426	240	13	a	a	DET
ftr-426	240	14	declaration	declaration	NOUN
ftr-426	240	15	by	by	ADP
ftr-426	240	16	the	the	DET
ftr-426	240	17	president	president	NOUN
ftr-426	240	18	that	that	SCONJ
ftr-426	240	19	a	a	DET
ftr-426	240	20	major	major	ADJ
ftr-426	240	21	disaster	disaster	NOUN
ftr-426	240	22	exists	exist	VERB
ftr-426	240	23	shall	shall	AUX
ftr-426	240	24	be	be	AUX
ftr-426	240	25	made	make	VERB
ftr-426	240	26	by	by	ADP
ftr-426	240	27	the	the	DET
ftr-426	240	28	governor	governor	NOUN
ftr-426	240	29	of	of	ADP
ftr-426	240	30	the	the	DET
ftr-426	240	31	affected	affected	ADJ
ftr-426	240	32	state	state	NOUN
ftr-426	240	33	.	.	PUNCT
ftr-426	240	34	”	"	PUNCT
ftr-426	241	1	see	see	VERB
ftr-426	241	2	42	42	NUM
ftr-426	241	3	u.s.c	u.s.c	ADJ
ftr-426	241	4	.	.	PUNCT
ftr-426	242	1	§	§	PROPN
ftr-426	242	2	5170	5170	NUM
ftr-426	242	3	;	;	PUNCT
ftr-426	242	4	44	44	NUM
ftr-426	242	5	c.f.r	c.f.r	NOUN
ftr-426	242	6	.	.	PUNCT
ftr-426	243	1	§	§	PROPN
ftr-426	243	2	206.36(a	206.36(a	NUM
ftr-426	243	3	)	)	PUNCT
ftr-426	243	4	.	.	PUNCT
ftr-426	244	1	the	the	DET
ftr-426	244	2	governor	governor	NOUN
ftr-426	244	3	’s	’s	PART
ftr-426	244	4	request	request	NOUN
ftr-426	244	5	is	be	AUX
ftr-426	244	6	made	make	VERB
ftr-426	244	7	through	through	ADP
ftr-426	244	8	the	the	DET
ftr-426	244	9	regional	regional	ADJ
ftr-426	244	10	fema	fema	PROPN
ftr-426	244	11	/	/	SYM
ftr-426	244	12	epr	epr	PROPN
ftr-426	244	13	office	office	NOUN
ftr-426	244	14	after	after	ADP
ftr-426	244	15	a	a	DET
ftr-426	244	16	preliminary	preliminary	ADJ
ftr-426	244	17	damage	damage	NOUN
ftr-426	244	18	assessment	assessment	NOUN
ftr-426	244	19	.	.	PUNCT
ftr-426	245	1	depart	depart	PROPN
ftr-426	245	2	.	.	PUNCT
ftr-426	246	1	of	of	ADP
ftr-426	246	2	homeland	homeland	PROPN
ftr-426	246	3	ii	ii	PROPN
ftr-426	246	4	.	.	PUNCT
ftr-426	247	1	anatomy	anatomy	NOUN
ftr-426	247	2	of	of	ADP
ftr-426	247	3	a	a	DET
ftr-426	247	4	disaster	disaster	NOUN
ftr-426	247	5	:	:	PUNCT
ftr-426	247	6	sources	source	NOUN
ftr-426	247	7	of	of	ADP
ftr-426	247	8	relief	relief	NOUN
ftr-426	247	9	a.	a.	NOUN
ftr-426	247	10	introduction	introduction	NOUN
ftr-426	247	11	:	:	PUNCT
ftr-426	247	12	southern	southern	PROPN
ftr-426	247	13	california	california	PROPN
ftr-426	247	14	wildfires	wildfire	VERB
ftr-426	247	15	of	of	ADP
ftr-426	247	16	2003	2003	NUM
ftr-426	247	17	eventually	eventually	ADV
ftr-426	247	18	,	,	PUNCT
ftr-426	247	19	the	the	DET
ftr-426	247	20	wildfire	wildfire	NOUN
ftr-426	247	21	,	,	PUNCT
ftr-426	247	22	named	name	VERB
ftr-426	247	23	the	the	DET
ftr-426	247	24	cedar	cedar	NOUN
ftr-426	247	25	fire	fire	NOUN
ftr-426	247	26	,	,	PUNCT
ftr-426	247	27	raced	race	VERB
ftr-426	247	28	away	away	ADV
ftr-426	247	29	from	from	ADP
ftr-426	247	30	the	the	DET
ftr-426	247	31	bellantes	bellante	NOUN
ftr-426	247	32	’	'	PUNCT
ftr-426	247	33	scorched	scorch	VERB
ftr-426	247	34	property	property	NOUN
ftr-426	247	35	in	in	ADP
ftr-426	247	36	its	its	PRON
ftr-426	247	37	relentless	relentless	ADJ
ftr-426	247	38	pursuit	pursuit	NOUN
ftr-426	247	39	of	of	ADP
ftr-426	247	40	fuel.27	fuel.27	PROPN
ftr-426	247	41	the	the	DET
ftr-426	247	42	bellantes	bellante	NOUN
ftr-426	247	43	,	,	PUNCT
ftr-426	247	44	traumatized	traumatized	ADJ
ftr-426	247	45	and	and	CCONJ
ftr-426	247	46	weary	weary	ADJ
ftr-426	247	47	,	,	PUNCT
ftr-426	247	48	reunited	reunite	VERB
ftr-426	247	49	with	with	ADP
ftr-426	247	50	a	a	DET
ftr-426	247	51	neighbor	neighbor	NOUN
ftr-426	247	52	who	who	PRON
ftr-426	247	53	drove	drive	VERB
ftr-426	247	54	them	they	PRON
ftr-426	247	55	to	to	ADP
ftr-426	247	56	nearby	nearby	ADJ
ftr-426	247	57	stelzer	stelzer	NOUN
ftr-426	247	58	park.28	park.28	NOUN
ftr-426	247	59	in	in	ADP
ftr-426	247	60	the	the	DET
ftr-426	247	61	safety	safety	NOUN
ftr-426	247	62	of	of	ADP
ftr-426	247	63	the	the	DET
ftr-426	247	64	neighborhood	neighborhood	NOUN
ftr-426	247	65	park	park	NOUN
ftr-426	247	66	,	,	PUNCT
ftr-426	247	67	paramedics	paramedic	NOUN
ftr-426	247	68	attended	attend	VERB
ftr-426	247	69	to	to	ADP
ftr-426	247	70	their	their	PRON
ftr-426	247	71	burns	burn	NOUN
ftr-426	247	72	and	and	CCONJ
ftr-426	247	73	the	the	DET
ftr-426	247	74	long	long	ADJ
ftr-426	247	75	,	,	PUNCT
ftr-426	247	76	torturous	torturous	ADJ
ftr-426	247	77	healing	healing	NOUN
ftr-426	247	78	process	process	NOUN
ftr-426	247	79	began.29	began.29	NOUN
ftr-426	247	80	by	by	ADP
ftr-426	247	81	the	the	DET
ftr-426	247	82	close	close	NOUN
ftr-426	247	83	of	of	ADP
ftr-426	247	84	this	this	DET
ftr-426	247	85	life	life	NOUN
ftr-426	247	86	-	-	PUNCT
ftr-426	247	87	altering	alter	VERB
ftr-426	247	88	day	day	NOUN
ftr-426	247	89	,	,	PUNCT
ftr-426	247	90	october	october	PROPN
ftr-426	247	91	26	26	NUM
ftr-426	247	92	,	,	PUNCT
ftr-426	247	93	2003	2003	NUM
ftr-426	247	94	,	,	PUNCT
ftr-426	247	95	eleven	eleven	NUM
ftr-426	247	96	people	people	NOUN
ftr-426	247	97	had	have	AUX
ftr-426	247	98	died	die	VERB
ftr-426	247	99	,	,	PUNCT
ftr-426	247	100	500	500	NUM
ftr-426	247	101	homes	home	NOUN
ftr-426	247	102	were	be	AUX
ftr-426	247	103	destroyed	destroy	VERB
ftr-426	247	104	,	,	PUNCT
ftr-426	247	105	and	and	CCONJ
ftr-426	247	106	30,000	30,000	NUM
ftr-426	247	107	more	more	ADJ
ftr-426	247	108	homes	home	NOUN
ftr-426	247	109	and	and	CCONJ
ftr-426	247	110	thousands	thousand	NOUN
ftr-426	247	111	more	more	ADJ
ftr-426	247	112	people	people	NOUN
ftr-426	247	113	were	be	AUX
ftr-426	247	114	being	be	AUX
ftr-426	247	115	threatened	threaten	VERB
ftr-426	247	116	from	from	ADP
ftr-426	247	117	wildfires	wildfire	NOUN
ftr-426	247	118	jeopardizing	jeopardize	VERB
ftr-426	247	119	more	more	ADJ
ftr-426	247	120	than	than	ADP
ftr-426	247	121	200,000	200,000	NUM
ftr-426	247	122	acres.30	acres.30	NOUN
ftr-426	247	123	the	the	DET
ftr-426	247	124	southern	southern	ADJ
ftr-426	247	125	california	california	PROPN
ftr-426	247	126	wildfires	wildfire	VERB
ftr-426	247	127	in	in	ADP
ftr-426	247	128	late	late	ADJ
ftr-426	247	129	october	october	PROPN
ftr-426	247	130	through	through	ADP
ftr-426	247	131	early	early	ADJ
ftr-426	247	132	november	november	PROPN
ftr-426	247	133	of	of	ADP
ftr-426	247	134	2003	2003	NUM
ftr-426	247	135	rank	rank	NOUN
ftr-426	247	136	among	among	ADP
ftr-426	247	137	the	the	DET
ftr-426	247	138	largest	large	ADJ
ftr-426	247	139	disasters	disaster	NOUN
ftr-426	247	140	in	in	ADP
ftr-426	247	141	california	california	PROPN
ftr-426	247	142	’s	’s	PART
ftr-426	247	143	history	history	NOUN
ftr-426	247	144	and	and	CCONJ
ftr-426	247	145	the	the	DET
ftr-426	247	146	costliest	costly	ADJ
ftr-426	247	147	fires	fire	NOUN
ftr-426	247	148	in	in	ADP
ftr-426	247	149	american	american	ADJ
ftr-426	247	150	history.31	history.31	PROPN
ftr-426	247	151	in	in	ADP
ftr-426	247	152	all	all	PRON
ftr-426	247	153	,	,	PUNCT
ftr-426	247	154	california	california	PROPN
ftr-426	247	155	suffered	suffer	VERB
ftr-426	247	156	more	more	ADJ
ftr-426	247	157	than	than	ADP
ftr-426	247	158	750,000	750,000	NUM
ftr-426	247	159	scorched	scorch	VERB
ftr-426	247	160	acres	acre	NOUN
ftr-426	247	161	,	,	PUNCT
ftr-426	247	162	over	over	ADP
ftr-426	247	163	15,000	15,000	NUM
ftr-426	247	164	damaged	damage	VERB
ftr-426	247	165	structures	structure	NOUN
ftr-426	247	166	including	include	VERB
ftr-426	247	167	3,631	3,631	NUM
ftr-426	247	168	destroyed	destroy	VERB
ftr-426	247	169	homes	home	NOUN
ftr-426	247	170	and	and	CCONJ
ftr-426	247	171	many	many	ADJ
ftr-426	247	172	businesses	business	NOUN
ftr-426	247	173	,	,	PUNCT
ftr-426	247	174	217	217	NUM
ftr-426	247	175	injured	injure	VERB
ftr-426	247	176	people	people	NOUN
ftr-426	247	177	and	and	CCONJ
ftr-426	247	178	24	24	NUM
ftr-426	247	179	deaths.32	deaths.32	NOUN
ftr-426	247	180	structural	structural	ADJ
ftr-426	247	181	losses	loss	NOUN
ftr-426	247	182	have	have	AUX
ftr-426	247	183	been	be	AUX
ftr-426	247	184	estimated	estimate	VERB
ftr-426	247	185	between	between	ADP
ftr-426	247	186	one	one	NUM
ftr-426	247	187	and	and	CCONJ
ftr-426	247	188	four	four	NUM
ftr-426	247	189	billion	billion	NUM
ftr-426	247	190	dollars.33	dollars.33	NOUN
ftr-426	247	191	in	in	ADP
ftr-426	247	192	response	response	NOUN
ftr-426	247	193	to	to	ADP
ftr-426	247	194	california	california	PROPN
ftr-426	247	195	governor	governor	PROPN
ftr-426	247	196	gray	gray	PROPN
ftr-426	247	197	davis	davis	PROPN
ftr-426	247	198	’	'	PUNCT
ftr-426	247	199	request	request	NOUN
ftr-426	247	200	president	president	PROPN
ftr-426	247	201	george	george	PROPN
ftr-426	247	202	w.	w.	PROPN
ftr-426	247	203	bush	bush	PROPN
ftr-426	247	204	declared	declare	VERB
ftr-426	247	205	the	the	DET
ftr-426	247	206	california	california	PROPN
ftr-426	247	207	wildfires	wildfire	VERB
ftr-426	247	208	a	a	DET
ftr-426	247	209	major	major	ADJ
ftr-426	247	210	disaster	disaster	NOUN
ftr-426	247	211	on	on	ADP
ftr-426	247	212	october	october	PROPN
ftr-426	247	213	27	27	NUM
ftr-426	247	214	,	,	PUNCT
ftr-426	247	215	2003	2003	NUM
ftr-426	247	216	setting	set	VERB
ftr-426	247	217	in	in	ADP
ftr-426	247	218	motion	motion	NOUN
ftr-426	247	219	an	an	DET
ftr-426	247	220	array	array	NOUN
ftr-426	247	221	of	of	ADP
ftr-426	247	222	federal	federal	ADJ
ftr-426	247	223	programs	program	NOUN
ftr-426	247	224	to	to	PART
ftr-426	247	225	assist	assist	VERB
ftr-426	247	226	individuals	individual	NOUN
ftr-426	247	227	,	,	PUNCT
ftr-426	247	228	like	like	ADP
ftr-426	247	229	the	the	DET
ftr-426	247	230	bellantes	bellante	NOUN
ftr-426	247	231	,	,	PUNCT
ftr-426	247	232	in	in	ADP
ftr-426	247	233	their	their	PRON
ftr-426	247	234	recovery	recovery	NOUN
ftr-426	247	235	efforts.34	efforts.34	NOUN
ftr-426	248	1	962	962	NUM
ftr-426	248	2	florida	florida	PROPN
ftr-426	248	3	tax	tax	NOUN
ftr-426	248	4	review	review	NOUN
ftr-426	249	1	[	[	X
ftr-426	249	2	vol.6:10	vol.6:10	ADP
ftr-426	249	3	security	security	NOUN
ftr-426	249	4	,	,	PUNCT
ftr-426	249	5	emergency	emergency	NOUN
ftr-426	249	6	preparedness	preparedness	NOUN
ftr-426	249	7	and	and	CCONJ
ftr-426	249	8	response	response	NOUN
ftr-426	249	9	directorate	directorate	NOUN
ftr-426	249	10	,	,	PUNCT
ftr-426	249	11	a	a	DET
ftr-426	249	12	guide	guide	NOUN
ftr-426	249	13	to	to	ADP
ftr-426	249	14	the	the	DET
ftr-426	249	15	disaster	disaster	NOUN
ftr-426	249	16	declaration	declaration	NOUN
ftr-426	249	17	process	process	NOUN
ftr-426	249	18	and	and	CCONJ
ftr-426	249	19	federal	federal	ADJ
ftr-426	249	20	disaster	disaster	NOUN
ftr-426	249	21	assistance	assistance	NOUN
ftr-426	249	22	.	.	PUNCT
ftr-426	250	1	the	the	DET
ftr-426	250	2	governor	governor	NOUN
ftr-426	250	3	must	must	AUX
ftr-426	250	4	execute	execute	VERB
ftr-426	250	5	the	the	DET
ftr-426	250	6	state	state	NOUN
ftr-426	250	7	’s	’s	PART
ftr-426	250	8	emergency	emergency	NOUN
ftr-426	250	9	response	response	NOUN
ftr-426	250	10	plan	plan	NOUN
ftr-426	250	11	as	as	ADP
ftr-426	250	12	part	part	NOUN
ftr-426	250	13	of	of	ADP
ftr-426	250	14	the	the	DET
ftr-426	250	15	request	request	NOUN
ftr-426	250	16	for	for	ADP
ftr-426	250	17	federal	federal	ADJ
ftr-426	250	18	assistance	assistance	NOUN
ftr-426	250	19	.	.	PUNCT
ftr-426	251	1	i	i	PRON
ftr-426	251	2	d	d	PROPN
ftr-426	251	3	.	.	PUNCT
ftr-426	252	1	fema	fema	PROPN
ftr-426	252	2	brochure	brochure	PROPN
ftr-426	252	3	,	,	PUNCT
ftr-426	252	4	supra	supra	PROPN
ftr-426	252	5	note	note	NOUN
ftr-426	252	6	(	(	PUNCT
ftr-426	252	7	detailing	detail	VERB
ftr-426	252	8	the	the	DET
ftr-426	252	9	federal	federal	ADJ
ftr-426	252	10	disaster	disaster	NOUN
ftr-426	252	11	declaration	declaration	NOUN
ftr-426	252	12	process	process	NOUN
ftr-426	252	13	)	)	PUNCT
ftr-426	252	14	.	.	PUNCT
ftr-426	253	1	35	35	NUM
ftr-426	253	2	.	.	PUNCT
ftr-426	253	3	fema	fema	PROPN
ftr-426	253	4	was	be	AUX
ftr-426	253	5	an	an	DET
ftr-426	253	6	independent	independent	ADJ
ftr-426	253	7	government	government	NOUN
ftr-426	253	8	agency	agency	NOUN
ftr-426	253	9	until	until	SCONJ
ftr-426	253	10	it	it	PRON
ftr-426	253	11	became	become	VERB
ftr-426	253	12	part	part	NOUN
ftr-426	253	13	of	of	ADP
ftr-426	253	14	the	the	DET
ftr-426	253	15	new	new	ADJ
ftr-426	253	16	department	department	NOUN
ftr-426	253	17	of	of	ADP
ftr-426	253	18	homeland	homeland	NOUN
ftr-426	253	19	security	security	NOUN
ftr-426	253	20	in	in	ADP
ftr-426	253	21	march	march	PROPN
ftr-426	253	22	2003	2003	NUM
ftr-426	253	23	,	,	PUNCT
ftr-426	253	24	fema	fema	PROPN
ftr-426	253	25	,	,	PUNCT
ftr-426	253	26	fem	fem	X
ftr-426	253	27	a	a	DET
ftr-426	253	28	history	history	NOUN
ftr-426	253	29	,	,	PUNCT
ftr-426	253	30	at	at	ADP
ftr-426	253	31	www.fema.gov/about/history.shtm	www.fema.gov/about/history.shtm	PROPN
ftr-426	253	32	(	(	PUNCT
ftr-426	253	33	last	last	ADJ
ftr-426	253	34	visited	visit	VERB
ftr-426	253	35	june	june	PROPN
ftr-426	253	36	22,2004	22,2004	NUM
ftr-426	253	37	)	)	PUNCT
ftr-426	253	38	(	(	PUNCT
ftr-426	253	39	tracing	trace	VERB
ftr-426	253	40	detailed	detailed	ADJ
ftr-426	253	41	history	history	NOUN
ftr-426	253	42	of	of	ADP
ftr-426	253	43	fema	fema	PROPN
ftr-426	253	44	beginning	begin	VERB
ftr-426	253	45	in	in	ADP
ftr-426	253	46	1803	1803	NUM
ftr-426	253	47	until	until	ADP
ftr-426	253	48	its	its	PRON
ftr-426	253	49	current	current	ADJ
ftr-426	253	50	multi	multi	ADJ
ftr-426	253	51	-	-	ADJ
ftr-426	253	52	faceted	faceted	ADJ
ftr-426	253	53	operation	operation	NOUN
ftr-426	253	54	)	)	PUNCT
ftr-426	253	55	.	.	PUNCT
ftr-426	254	1	36	36	NUM
ftr-426	254	2	.	.	PUNCT
ftr-426	255	1	the	the	DET
ftr-426	255	2	stafford	stafford	PROPN
ftr-426	255	3	act	act	PROPN
ftr-426	255	4	gives	give	VERB
ftr-426	255	5	the	the	DET
ftr-426	255	6	president	president	PROPN
ftr-426	255	7	the	the	DET
ftr-426	255	8	authority	authority	NOUN
ftr-426	255	9	to	to	PART
ftr-426	255	10	direct	direct	VERB
ftr-426	255	11	“	"	PUNCT
ftr-426	255	12	any	any	DET
ftr-426	255	13	federal	federal	ADJ
ftr-426	255	14	agency	agency	NOUN
ftr-426	255	15	,	,	PUNCT
ftr-426	255	16	with	with	ADP
ftr-426	255	17	or	or	CCONJ
ftr-426	255	18	without	without	ADP
ftr-426	255	19	reimbursement	reimbursement	NOUN
ftr-426	255	20	,	,	PUNCT
ftr-426	255	21	to	to	PART
ftr-426	255	22	utilize	utilize	VERB
ftr-426	255	23	its	its	PRON
ftr-426	255	24	authorities	authority	NOUN
ftr-426	255	25	and	and	CCONJ
ftr-426	255	26	[	[	X
ftr-426	255	27	its	its	PRON
ftr-426	255	28	]	]	X
ftr-426	255	29	resources	resource	NOUN
ftr-426	255	30	.	.	PUNCT
ftr-426	255	31	.	.	PUNCT
ftr-426	255	32	.	.	PUNCT
ftr-426	256	1	in	in	ADP
ftr-426	256	2	support	support	NOUN
ftr-426	256	3	of	of	ADP
ftr-426	256	4	state	state	NOUN
ftr-426	256	5	and	and	CCONJ
ftr-426	256	6	local	local	ADJ
ftr-426	256	7	assistance	assistance	NOUN
ftr-426	256	8	efforts	effort	NOUN
ftr-426	256	9	.	.	PUNCT
ftr-426	256	10	”	"	PUNCT
ftr-426	257	1	42	42	NUM
ftr-426	257	2	u.s.c	u.s.c	ADJ
ftr-426	257	3	.	.	PUNCT
ftr-426	258	1	§	§	PROPN
ftr-426	258	2	5170a(1	5170a(1	NUM
ftr-426	258	3	)	)	PUNCT
ftr-426	258	4	(	(	PUNCT
ftr-426	258	5	2004	2004	NUM
ftr-426	258	6	)	)	PUNCT
ftr-426	258	7	.	.	PUNCT
ftr-426	259	1	additionally	additionally	ADV
ftr-426	259	2	,	,	PUNCT
ftr-426	259	3	the	the	DET
ftr-426	259	4	president	president	NOUN
ftr-426	259	5	has	have	VERB
ftr-426	259	6	the	the	DET
ftr-426	259	7	authority	authority	NOUN
ftr-426	259	8	to	to	PART
ftr-426	259	9	coordinate	coordinate	VERB
ftr-426	259	10	all	all	DET
ftr-426	259	11	disaster	disaster	NOUN
ftr-426	259	12	relief	relief	NOUN
ftr-426	259	13	assistance	assistance	NOUN
ftr-426	259	14	and	and	CCONJ
ftr-426	259	15	provide	provide	VERB
ftr-426	259	16	or	or	CCONJ
ftr-426	259	17	direct	direct	VERB
ftr-426	259	18	any	any	DET
ftr-426	259	19	federal	federal	ADJ
ftr-426	259	20	agencies	agency	NOUN
ftr-426	259	21	to	to	PART
ftr-426	259	22	provide	provide	VERB
ftr-426	259	23	certain	certain	ADJ
ftr-426	259	24	assistance	assistance	NOUN
ftr-426	259	25	essential	essential	ADJ
ftr-426	259	26	to	to	ADP
ftr-426	259	27	meeting	meet	VERB
ftr-426	259	28	immediate	immediate	ADJ
ftr-426	259	29	threats	threat	NOUN
ftr-426	259	30	to	to	ADP
ftr-426	259	31	life	life	NOUN
ftr-426	259	32	and	and	CCONJ
ftr-426	259	33	property	property	NOUN
ftr-426	259	34	resulting	result	VERB
ftr-426	259	35	from	from	ADP
ftr-426	259	36	a	a	DET
ftr-426	259	37	major	major	ADJ
ftr-426	259	38	disaster	disaster	NOUN
ftr-426	259	39	.	.	PUNCT
ftr-426	260	1	42	42	NUM
ftr-426	260	2	u.s.c	u.s.c	ADJ
ftr-426	260	3	.	.	PUNCT
ftr-426	261	1	§	§	PROPN
ftr-426	261	2	5170a	5170a	NUM
ftr-426	261	3	,	,	PUNCT
ftr-426	261	4	b	b	AUX
ftr-426	261	5	;	;	PUNCT
ftr-426	261	6	see	see	VERB
ftr-426	261	7	also	also	ADV
ftr-426	261	8	sandra	sandra	PROPN
ftr-426	261	9	leon	leon	PROPN
ftr-426	261	10	&	&	CCONJ
ftr-426	261	11	sandy	sandy	PROPN
ftr-426	261	12	lubin	lubin	PROPN
ftr-426	261	13	,	,	PUNCT
ftr-426	261	14	fema	fema	PROPN
ftr-426	261	15	:	:	PUNCT
ftr-426	261	16	federal	federal	ADJ
ftr-426	261	17	disaster	disaster	NOUN
ftr-426	261	18	relief	relief	NOUN
ftr-426	261	19	,	,	PUNCT
ftr-426	261	20	17	17	NUM
ftr-426	261	21	gpsolo	gpsolo	NOUN
ftr-426	261	22	26	26	NUM
ftr-426	261	23	,	,	PUNCT
ftr-426	261	24	27	27	NUM
ftr-426	261	25	(	(	PUNCT
ftr-426	261	26	july	july	PROPN
ftr-426	261	27	/	/	SYM
ftr-426	261	28	aug	aug	PROPN
ftr-426	261	29	.	.	PROPN
ftr-426	261	30	2000	2000	NUM
ftr-426	261	31	)	)	PUNCT
ftr-426	261	32	(	(	PUNCT
ftr-426	261	33	describing	describe	VERB
ftr-426	261	34	the	the	DET
ftr-426	261	35	fema	fema	PROPN
ftr-426	261	36	’s	’s	PART
ftr-426	261	37	charge	charge	NOUN
ftr-426	261	38	for	for	ADP
ftr-426	261	39	disaster	disaster	NOUN
ftr-426	261	40	relief	relief	NOUN
ftr-426	261	41	)	)	PUNCT
ftr-426	261	42	;	;	PUNCT
ftr-426	261	43	david	david	PROPN
ftr-426	261	44	g.	g.	PROPN
ftr-426	261	45	tucker	tucker	PROPN
ftr-426	261	46	&	&	CCONJ
ftr-426	261	47	alfred	alfred	PROPN
ftr-426	261	48	o.	o.	PROPN
ftr-426	261	49	bragg	bragg	PROPN
ftr-426	261	50	,	,	PUNCT
ftr-426	261	51	iii	iii	PROPN
ftr-426	261	52	,	,	PUNCT
ftr-426	261	53	florida	florida	PROPN
ftr-426	261	54	’s	’s	PART
ftr-426	261	55	law	law	NOUN
ftr-426	261	56	of	of	ADP
ftr-426	261	57	storms	storm	NOUN
ftr-426	261	58	:	:	PUNCT
ftr-426	261	59	emergency	emergency	NOUN
ftr-426	261	60	management	management	NOUN
ftr-426	261	61	,	,	PUNCT
ftr-426	261	62	local	local	ADJ
ftr-426	261	63	government	government	NOUN
ftr-426	261	64	,	,	PUNCT
ftr-426	261	65	and	and	CCONJ
ftr-426	261	66	the	the	DET
ftr-426	261	67	police	police	NOUN
ftr-426	261	68	power	power	NOUN
ftr-426	261	69	,	,	PUNCT
ftr-426	261	70	30	30	NUM
ftr-426	261	71	stetson	stetson	NOUN
ftr-426	261	72	l.	l.	PROPN
ftr-426	261	73	rev	rev	PROPN
ftr-426	261	74	.	.	PROPN
ftr-426	261	75	837	837	NUM
ftr-426	261	76	,	,	PUNCT
ftr-426	261	77	861	861	NUM
ftr-426	261	78	-	-	SYM
ftr-426	261	79	65	65	NUM
ftr-426	261	80	(	(	PUNCT
ftr-426	261	81	winter	winter	NOUN
ftr-426	261	82	2001	2001	NUM
ftr-426	261	83	)	)	PUNCT
ftr-426	261	84	(	(	PUNCT
ftr-426	261	85	describing	describe	VERB
ftr-426	261	86	fema	fema	PROPN
ftr-426	261	87	and	and	CCONJ
ftr-426	261	88	the	the	DET
ftr-426	261	89	various	various	ADJ
ftr-426	261	90	powers	power	NOUN
ftr-426	261	91	and	and	CCONJ
ftr-426	261	92	responsibilities	responsibility	NOUN
ftr-426	261	93	it	it	PRON
ftr-426	261	94	has	have	VERB
ftr-426	261	95	under	under	ADP
ftr-426	261	96	the	the	DET
ftr-426	261	97	stafford	stafford	PROPN
ftr-426	261	98	act	act	PROPN
ftr-426	261	99	)	)	PUNCT
ftr-426	261	100	.	.	PUNCT
ftr-426	262	1	37	37	NUM
ftr-426	262	2	.	.	PUNCT
ftr-426	263	1	pub	pub	NOUN
ftr-426	263	2	.	.	PUNCT
ftr-426	264	1	l.	l.	PROPN
ftr-426	264	2	no	no	INTJ
ftr-426	264	3	.	.	PROPN
ftr-426	265	1	93	93	NUM
ftr-426	265	2	-	-	SYM
ftr-426	265	3	288	288	NUM
ftr-426	265	4	,	,	PUNCT
ftr-426	265	5	88	88	NUM
ftr-426	265	6	stat	stat	NOUN
ftr-426	265	7	.	.	PUNCT
ftr-426	266	1	143	143	NUM
ftr-426	266	2	,	,	PUNCT
ftr-426	266	3	(	(	PUNCT
ftr-426	266	4	as	as	SCONJ
ftr-426	266	5	amended	amend	VERB
ftr-426	266	6	,	,	PUNCT
ftr-426	266	7	at	at	ADP
ftr-426	266	8	42	42	NUM
ftr-426	266	9	u.s.c	u.s.c	ADJ
ftr-426	266	10	.	.	PUNCT
ftr-426	267	1	§	§	PROPN
ftr-426	267	2	§	§	PROPN
ftr-426	267	3	5121	5121	NUM
ftr-426	267	4	-	-	SYM
ftr-426	267	5	5195	5195	NUM
ftr-426	267	6	(	(	PUNCT
ftr-426	267	7	1994	1994	NUM
ftr-426	267	8	)	)	PUNCT
ftr-426	267	9	)	)	PUNCT
ftr-426	268	1	the	the	DET
ftr-426	268	2	stafford	stafford	PROPN
ftr-426	268	3	act	act	PROPN
ftr-426	268	4	.	.	PUNCT
ftr-426	269	1	congress	congress	PROPN
ftr-426	269	2	amended	amend	VERB
ftr-426	269	3	the	the	DET
ftr-426	269	4	stafford	stafford	PROPN
ftr-426	269	5	act	act	PROPN
ftr-426	269	6	,	,	PUNCT
ftr-426	269	7	and	and	CCONJ
ftr-426	269	8	president	president	PROPN
ftr-426	269	9	clinton	clinton	PROPN
ftr-426	269	10	signed	sign	VERB
ftr-426	269	11	those	those	DET
ftr-426	269	12	amendments	amendment	NOUN
ftr-426	269	13	into	into	ADP
ftr-426	269	14	law	law	NOUN
ftr-426	269	15	on	on	ADP
ftr-426	269	16	october	october	PROPN
ftr-426	269	17	30	30	NUM
ftr-426	269	18	,	,	PUNCT
ftr-426	269	19	2000	2000	NUM
ftr-426	269	20	.	.	PUNCT
ftr-426	270	1	disaster	disaster	NOUN
ftr-426	270	2	mitigation	mitigation	NOUN
ftr-426	270	3	act	act	NOUN
ftr-426	270	4	of	of	ADP
ftr-426	270	5	2000	2000	NUM
ftr-426	270	6	,	,	PUNCT
ftr-426	270	7	pub	pub	NOUN
ftr-426	270	8	.	.	PUNCT
ftr-426	271	1	l.	l.	PROPN
ftr-426	271	2	no	no	INTJ
ftr-426	271	3	.	.	PROPN
ftr-426	272	1	106	106	NUM
ftr-426	272	2	-	-	SYM
ftr-426	272	3	390	390	NUM
ftr-426	272	4	,	,	PUNCT
ftr-426	272	5	114	114	NUM
ftr-426	272	6	stat	stat	NOUN
ftr-426	272	7	.	.	PUNCT
ftr-426	273	1	1552	1552	NUM
ftr-426	273	2	(	(	PUNCT
ftr-426	273	3	2000	2000	NUM
ftr-426	273	4	)	)	PUNCT
ftr-426	273	5	.	.	PUNCT
ftr-426	274	1	38	38	NUM
ftr-426	274	2	.	.	X
ftr-426	275	1	44	44	NUM
ftr-426	275	2	c.f.r	c.f.r	NOUN
ftr-426	275	3	.	.	PUNCT
ftr-426	276	1	§	§	PROPN
ftr-426	276	2	206	206	NUM
ftr-426	276	3	.35	.35	NUM
ftr-426	276	4	-	-	SYM
ftr-426	276	5	208	208	NUM
ftr-426	276	6	(	(	PUNCT
ftr-426	276	7	2004	2004	NUM
ftr-426	276	8	)	)	PUNCT
ftr-426	276	9	;	;	PUNCT
ftr-426	276	10	see	see	VERB
ftr-426	276	11	california	california	PROPN
ftr-426	276	12	fires	fire	NOUN
ftr-426	276	13	report	report	NOUN
ftr-426	276	14	,	,	PUNCT
ftr-426	276	15	supra	supra	PROPN
ftr-426	276	16	note	note	PROPN
ftr-426	276	17	26	26	NUM
ftr-426	276	18	,	,	PUNCT
ftr-426	276	19	at	at	ADP
ftr-426	276	20	8	8	NUM
ftr-426	276	21	(	(	PUNCT
ftr-426	276	22	describing	describe	VERB
ftr-426	276	23	the	the	DET
ftr-426	276	24	declaration	declaration	NOUN
ftr-426	276	25	process	process	NOUN
ftr-426	276	26	in	in	ADP
ftr-426	276	27	the	the	DET
ftr-426	276	28	case	case	NOUN
ftr-426	276	29	of	of	ADP
ftr-426	276	30	the	the	DET
ftr-426	276	31	2003	2003	NUM
ftr-426	276	32	california	california	PROPN
ftr-426	276	33	wildfires	wildfire	VERB
ftr-426	276	34	)	)	PUNCT
ftr-426	276	35	.	.	PUNCT
ftr-426	277	1	39	39	NUM
ftr-426	277	2	.	.	X
ftr-426	278	1	42	42	NUM
ftr-426	278	2	u.s.c	u.s.c	ADJ
ftr-426	278	3	.	.	PUNCT
ftr-426	279	1	§	§	PROPN
ftr-426	279	2	5170	5170	NUM
ftr-426	279	3	;	;	PUNCT
ftr-426	279	4	44	44	NUM
ftr-426	279	5	c.f.r	c.f.r	NOUN
ftr-426	279	6	.	.	PUNCT
ftr-426	280	1	§	§	PROPN
ftr-426	280	2	206.36(a	206.36(a	NUM
ftr-426	280	3	)	)	PUNCT
ftr-426	281	1	;	;	PUNCT
ftr-426	281	2	see	see	VERB
ftr-426	281	3	tucker	tucker	PROPN
ftr-426	281	4	&	&	CCONJ
ftr-426	281	5	b	b	PROPN
ftr-426	281	6	ragg	ragg	PROPN
ftr-426	281	7	,	,	PUNCT
ftr-426	281	8	supra	supra	PROPN
ftr-426	281	9	note	note	PROPN
ftr-426	281	10	36	36	NUM
ftr-426	281	11	,	,	PUNCT
ftr-426	281	12	at	at	ADP
ftr-426	281	13	862	862	NUM
ftr-426	281	14	-	-	SYM
ftr-426	281	15	63	63	NUM
ftr-426	281	16	(	(	PUNCT
ftr-426	281	17	describing	describe	VERB
ftr-426	281	18	the	the	DET
ftr-426	281	19	process	process	NOUN
ftr-426	281	20	the	the	DET
ftr-426	281	21	stafford	stafford	PROPN
ftr-426	281	22	act	act	PROPN
ftr-426	281	23	and	and	CCONJ
ftr-426	281	24	regulations	regulation	NOUN
ftr-426	281	25	provide	provide	VERB
ftr-426	281	26	for	for	ADP
ftr-426	281	27	the	the	DET
ftr-426	281	28	president	president	NOUN
ftr-426	281	29	’s	’s	PART
ftr-426	281	30	declaration	declaration	NOUN
ftr-426	281	31	of	of	ADP
ftr-426	281	32	a	a	DET
ftr-426	281	33	major	major	ADJ
ftr-426	281	34	disaster	disaster	NOUN
ftr-426	281	35	including	include	VERB
ftr-426	281	36	one	one	NUM
ftr-426	281	37	regulation	regulation	NOUN
ftr-426	281	38	§	§	PROPN
ftr-426	281	39	206.48(a)(1	206.48(a)(1	NOUN
ftr-426	281	40	)	)	PUNCT
ftr-426	281	41	that	that	PRON
ftr-426	281	42	suggests	suggest	VERB
ftr-426	281	43	that	that	SCONJ
ftr-426	281	44	the	the	DET
ftr-426	281	45	threshold	threshold	NOUN
ftr-426	281	46	amount	amount	NOUN
ftr-426	281	47	of	of	ADP
ftr-426	281	48	damage	damage	NOUN
ftr-426	281	49	the	the	DET
ftr-426	281	50	state	state	NOUN
ftr-426	281	51	must	must	AUX
ftr-426	281	52	meet	meet	VERB
ftr-426	281	53	or	or	CCONJ
ftr-426	281	54	exceed	exceed	VERB
ftr-426	281	55	for	for	ADP
ftr-426	281	56	a	a	DET
ftr-426	281	57	residential	residential	ADJ
ftr-426	281	58	declaration	declaration	NOUN
ftr-426	281	59	is	be	AUX
ftr-426	281	60	one	one	NUM
ftr-426	281	61	do	do	VERB
ftr-426	281	62	llar	llar	NOUN
ftr-426	281	63	per	per	ADP
ftr-426	281	64	person	person	NOUN
ftr-426	281	65	in	in	ADP
ftr-426	281	66	the	the	DET
ftr-426	281	67	state	state	NOUN
ftr-426	281	68	’s	’s	PART
ftr-426	281	69	population	population	NOUN
ftr-426	281	70	)	)	PUNCT
ftr-426	281	71	;	;	PUNCT
ftr-426	281	72	leon	leon	PROPN
ftr-426	281	73	&	&	CCONJ
ftr-426	281	74	lubin	lubin	PROPN
ftr-426	281	75	,	,	PUNCT
ftr-426	281	76	supra	supra	PROPN
ftr-426	281	77	note	note	PROPN
ftr-426	281	78	36	36	NUM
ftr-426	281	79	,	,	PUNCT
ftr-426	281	80	at	at	ADP
ftr-426	281	81	28	28	NUM
ftr-426	281	82	(	(	PUNCT
ftr-426	281	83	setting	set	VERB
ftr-426	281	84	forth	forth	ADP
ftr-426	281	85	the	the	DET
ftr-426	281	86	disaster	disaster	NOUN
ftr-426	281	87	or	or	CCONJ
ftr-426	281	88	emergency	emergency	NOUN
ftr-426	281	89	declaration	declaration	NOUN
ftr-426	281	90	process	process	NOUN
ftr-426	281	91	)	)	PUNCT
ftr-426	281	92	.	.	PUNCT
ftr-426	282	1	40	40	NUM
ftr-426	282	2	.	.	X
ftr-426	283	1	42	42	NUM
ftr-426	283	2	u	u	NOUN
ftr-426	283	3	.s.c	.s.c	PUNCT
ftr-426	283	4	.	.	PUNCT
ftr-426	284	1	§	§	PROPN
ftr-426	284	2	5174	5174	NUM
ftr-426	284	3	(	(	PUNCT
ftr-426	284	4	2004	2004	NUM
ftr-426	284	5	)	)	PUNCT
ftr-426	284	6	;	;	PUNCT
ftr-426	284	7	see	see	VERB
ftr-426	284	8	tucker	tucker	PROPN
ftr-426	284	9	&	&	CCONJ
ftr-426	284	10	bragg	bragg	PROPN
ftr-426	284	11	,	,	PUNCT
ftr-426	284	12	supra	supra	PROPN
ftr-426	284	13	note	note	PROPN
ftr-426	284	14	36	36	NUM
ftr-426	284	15	,	,	PUNCT
ftr-426	284	16	at	at	ADP
ftr-426	284	17	864	864	NUM
ftr-426	284	18	-	-	SYM
ftr-426	284	19	65	65	NUM
ftr-426	284	20	(	(	PUNCT
ftr-426	284	21	describing	describe	VERB
ftr-426	284	22	the	the	DET
ftr-426	284	23	scope	scope	NOUN
ftr-426	284	24	of	of	ADP
ftr-426	284	25	the	the	DET
ftr-426	284	26	federal	federal	ADJ
ftr-426	284	27	government	government	NOUN
ftr-426	284	28	’s	’s	PART
ftr-426	284	29	assistance	assistance	NOUN
ftr-426	284	30	available	available	ADJ
ftr-426	284	31	in	in	ADP
ftr-426	284	32	a	a	DET
ftr-426	284	33	presidentially	presidentially	NOUN
ftr-426	284	34	declared	declare	VERB
ftr-426	284	35	major	major	ADJ
ftr-426	284	36	disaster	disaster	NOUN
ftr-426	284	37	)	)	PUNCT
ftr-426	284	38	;	;	PUNCT
ftr-426	284	39	leon	leon	PROPN
ftr-426	284	40	&	&	CCONJ
ftr-426	284	41	lubin	lubin	PROPN
ftr-426	284	42	,	,	PUNCT
ftr-426	284	43	supra	supra	PROPN
ftr-426	284	44	note	note	PROPN
ftr-426	284	45	36	36	NUM
ftr-426	284	46	,	,	PUNCT
ftr-426	284	47	at	at	ADP
ftr-426	284	48	28	28	NUM
ftr-426	284	49	-	-	SYM
ftr-426	284	50	29	29	NUM
ftr-426	284	51	(	(	PUNCT
ftr-426	284	52	enumerating	enumerate	VERB
ftr-426	284	53	the	the	DET
ftr-426	284	54	recovery	recovery	NOUN
ftr-426	284	55	process	process	NOUN
ftr-426	284	56	and	and	CCONJ
ftr-426	284	57	disaster	disaster	NOUN
ftr-426	284	58	aid	aid	NOUN
ftr-426	284	59	programs	program	NOUN
ftr-426	284	60	for	for	ADP
ftr-426	284	61	individuals	individual	NOUN
ftr-426	284	62	and	and	CCONJ
ftr-426	284	63	others	other	NOUN
ftr-426	284	64	)	)	PUNCT
ftr-426	284	65	.	.	PUNCT
ftr-426	285	1	41	41	NUM
ftr-426	285	2	.	.	X
ftr-426	286	1	42	42	NUM
ftr-426	286	2	u.s.c	u.s.c	ADJ
ftr-426	286	3	.	.	PUNCT
ftr-426	287	1	§	§	PROPN
ftr-426	287	2	5170a	5170a	NUM
ftr-426	287	3	;	;	PUNCT
ftr-426	287	4	see	see	VERB
ftr-426	287	5	tucker	tucker	PROPN
ftr-426	287	6	&	&	CCONJ
ftr-426	287	7	bragg	bragg	PROPN
ftr-426	287	8	,	,	PUNCT
ftr-426	287	9	supra	supra	PROPN
ftr-426	287	10	note	note	PROPN
ftr-426	287	11	36	36	NUM
ftr-426	287	12	,	,	PUNCT
ftr-426	287	13	at	at	ADP
ftr-426	287	14	863	863	NUM
ftr-426	287	15	-	-	SYM
ftr-426	287	16	64	64	NUM
ftr-426	287	17	(	(	PUNCT
ftr-426	287	18	describing	describe	VERB
ftr-426	287	19	the	the	DET
ftr-426	287	20	federal	federal	ADJ
ftr-426	287	21	government	government	NOUN
ftr-426	287	22	’s	’s	PART
ftr-426	287	23	response	response	NOUN
ftr-426	287	24	to	to	ADP
ftr-426	287	25	a	a	DET
ftr-426	287	26	presidentially	presidentially	NOUN
ftr-426	287	27	declared	declare	VERB
ftr-426	287	28	major	major	ADJ
ftr-426	287	29	disaster	disaster	NOUN
ftr-426	287	30	)	)	PUNCT
ftr-426	287	31	;	;	PUNCT
ftr-426	287	32	leon	leon	PROPN
ftr-426	287	33	&	&	CCONJ
ftr-426	287	34	lubin	lubin	PROPN
ftr-426	287	35	,	,	PUNCT
ftr-426	287	36	supra	supra	PROPN
ftr-426	287	37	note	note	PROPN
ftr-426	287	38	36	36	NUM
ftr-426	287	39	,	,	PUNCT
ftr-426	287	40	at	at	ADP
ftr-426	287	41	27	27	NUM
ftr-426	287	42	(	(	PUNCT
ftr-426	287	43	describing	describe	VERB
ftr-426	287	44	fema	fema	PROPN
ftr-426	287	45	’s	’s	PART
ftr-426	287	46	role	role	NOUN
ftr-426	287	47	as	as	ADP
ftr-426	287	48	coordinator	coordinator	NOUN
ftr-426	287	49	b.	b.	PROPN
ftr-426	287	50	federal	federal	PROPN
ftr-426	287	51	emergency	emergency	PROPN
ftr-426	287	52	management	management	NOUN
ftr-426	287	53	agency	agency	NOUN
ftr-426	287	54	(	(	PUNCT
ftr-426	287	55	fema	fema	PROPN
ftr-426	287	56	):	):	PUNCT
ftr-426	287	57	response	response	NOUN
ftr-426	287	58	and	and	CCONJ
ftr-426	287	59	recovery	recovery	NOUN
ftr-426	287	60	the	the	DET
ftr-426	287	61	department	department	NOUN
ftr-426	287	62	of	of	ADP
ftr-426	287	63	homeland	homeland	NOUN
ftr-426	287	64	security	security	NOUN
ftr-426	287	65	’s	’s	PART
ftr-426	287	66	fema35	fema35	NOUN
ftr-426	287	67	is	be	AUX
ftr-426	287	68	charged	charge	VERB
ftr-426	287	69	with	with	ADP
ftr-426	287	70	,	,	PUNCT
ftr-426	287	71	among	among	ADP
ftr-426	287	72	other	other	ADJ
ftr-426	287	73	responsibilities	responsibility	NOUN
ftr-426	287	74	,	,	PUNCT
ftr-426	287	75	delivering	deliver	VERB
ftr-426	287	76	aid	aid	NOUN
ftr-426	287	77	to	to	ADP
ftr-426	287	78	victims	victim	NOUN
ftr-426	287	79	of	of	ADP
ftr-426	287	80	major	major	ADJ
ftr-426	287	81	disasters	disaster	NOUN
ftr-426	287	82	declared	declare	VERB
ftr-426	287	83	by	by	ADP
ftr-426	287	84	the	the	DET
ftr-426	287	85	president.36	president.36	NOUN
ftr-426	287	86	in	in	ADP
ftr-426	287	87	1988	1988	NUM
ftr-426	287	88	,	,	PUNCT
ftr-426	287	89	congress	congress	PROPN
ftr-426	287	90	enacted	enact	VERB
ftr-426	287	91	the	the	DET
ftr-426	287	92	robert	robert	PROPN
ftr-426	287	93	t.	t.	PROPN
ftr-426	287	94	stafford	stafford	PROPN
ftr-426	287	95	disaster	disaster	NOUN
ftr-426	287	96	relief	relief	NOUN
ftr-426	287	97	and	and	CCONJ
ftr-426	287	98	emergency	emergency	NOUN
ftr-426	287	99	assistance	assistance	NOUN
ftr-426	287	100	act37	act37	VERB
ftr-426	287	101	to	to	PART
ftr-426	287	102	provide	provide	VERB
ftr-426	287	103	support	support	NOUN
ftr-426	287	104	for	for	ADP
ftr-426	287	105	state	state	NOUN
ftr-426	287	106	and	and	CCONJ
ftr-426	287	107	local	local	ADJ
ftr-426	287	108	governments	government	NOUN
ftr-426	287	109	and	and	CCONJ
ftr-426	287	110	their	their	PRON
ftr-426	287	111	citizens	citizen	NOUN
ftr-426	287	112	when	when	SCONJ
ftr-426	287	113	disasters	disaster	NOUN
ftr-426	287	114	overwhelm	overwhelm	VERB
ftr-426	287	115	them	they	PRON
ftr-426	287	116	and	and	CCONJ
ftr-426	287	117	their	their	PRON
ftr-426	287	118	resources.38	resources.38	NOUN
ftr-426	287	119	the	the	DET
ftr-426	287	120	stafford	stafford	PROPN
ftr-426	287	121	act	act	PROPN
ftr-426	287	122	,	,	PUNCT
ftr-426	287	123	as	as	SCONJ
ftr-426	287	124	amended	amend	VERB
ftr-426	287	125	,	,	PUNCT
ftr-426	287	126	establishes	establish	VERB
ftr-426	287	127	a	a	DET
ftr-426	287	128	process	process	NOUN
ftr-426	287	129	for	for	ADP
ftr-426	287	130	requesting	request	VERB
ftr-426	287	131	and	and	CCONJ
ftr-426	287	132	obtaining	obtain	VERB
ftr-426	287	133	a	a	DET
ftr-426	287	134	major	major	ADJ
ftr-426	287	135	disaster	disaster	NOUN
ftr-426	287	136	declaration	declaration	NOUN
ftr-426	287	137	by	by	ADP
ftr-426	287	138	the	the	DET
ftr-426	287	139	president,39	president,39	NOUN
ftr-426	287	140	defines	define	VERB
ftr-426	287	141	the	the	DET
ftr-426	287	142	type	type	NOUN
ftr-426	287	143	and	and	CCONJ
ftr-426	287	144	scope	scope	NOUN
ftr-426	287	145	of	of	ADP
ftr-426	287	146	assistance	assistance	NOUN
ftr-426	287	147	available	available	ADJ
ftr-426	287	148	from	from	ADP
ftr-426	287	149	the	the	DET
ftr-426	287	150	federal	federal	ADJ
ftr-426	287	151	government	government	NOUN
ftr-426	287	152	and	and	CCONJ
ftr-426	287	153	sets	set	VERB
ftr-426	287	154	the	the	DET
ftr-426	287	155	conditions	condition	NOUN
ftr-426	287	156	for	for	ADP
ftr-426	287	157	obtaining	obtain	VERB
ftr-426	287	158	assistance.40	assistance.40	PROPN
ftr-426	287	159	fema	fema	PROPN
ftr-426	287	160	,	,	PUNCT
ftr-426	287	161	now	now	ADV
ftr-426	287	162	part	part	NOUN
ftr-426	287	163	of	of	ADP
ftr-426	287	164	the	the	DET
ftr-426	287	165	emergency	emergency	NOUN
ftr-426	287	166	preparedness	preparedness	NOUN
ftr-426	287	167	and	and	CCONJ
ftr-426	287	168	response	response	NOUN
ftr-426	287	169	directorate	directorate	NOUN
ftr-426	287	170	of	of	ADP
ftr-426	287	171	the	the	DET
ftr-426	287	172	department	department	NOUN
ftr-426	287	173	of	of	ADP
ftr-426	287	174	homeland	homeland	NOUN
ftr-426	287	175	security	security	NOUN
ftr-426	287	176	,	,	PUNCT
ftr-426	287	177	is	be	AUX
ftr-426	287	178	also	also	ADV
ftr-426	287	179	charged	charge	VERB
ftr-426	287	180	with	with	ADP
ftr-426	287	181	coordinating	coordinate	VERB
ftr-426	287	182	the	the	DET
ftr-426	287	183	federal	federal	ADJ
ftr-426	287	184	government	government	NOUN
ftr-426	287	185	’s	’s	PART
ftr-426	287	186	response	response	NOUN
ftr-426	287	187	with	with	ADP
ftr-426	287	188	state	state	NOUN
ftr-426	287	189	,	,	PUNCT
ftr-426	287	190	local	local	ADJ
ftr-426	287	191	,	,	PUNCT
ftr-426	287	192	and	and	CCONJ
ftr-426	287	193	tribal	tribal	ADJ
ftr-426	287	194	governments	government	NOUN
ftr-426	287	195	and	and	CCONJ
ftr-426	287	196	private	private	ADJ
ftr-426	287	197	and	and	CCONJ
ftr-426	287	198	faith	faith	NOUN
ftr-426	287	199	-	-	PUNCT
ftr-426	287	200	based	base	VERB
ftr-426	287	201	voluntary	voluntary	ADJ
ftr-426	287	202	organizations.41	organizations.41	NOUN
ftr-426	287	203	2005	2005	NUM
ftr-426	287	204	]	]	PUNCT
ftr-426	288	1	anatomy	anatomy	NOUN
ftr-426	288	2	of	of	ADP
ftr-426	288	3	a	a	DET
ftr-426	288	4	disaster	disaster	NOUN
ftr-426	288	5	963	963	NUM
ftr-426	288	6	of	of	ADP
ftr-426	288	7	federal	federal	ADJ
ftr-426	288	8	assistance	assistance	NOUN
ftr-426	288	9	)	)	PUNCT
ftr-426	288	10	;	;	PUNCT
ftr-426	288	11	california	california	PROPN
ftr-426	288	12	fires	fire	NOUN
ftr-426	288	13	report	report	VERB
ftr-426	288	14	,	,	PUNCT
ftr-426	288	15	supra	supra	PROPN
ftr-426	288	16	note	note	PROPN
ftr-426	288	17	26	26	NUM
ftr-426	288	18	,	,	PUNCT
ftr-426	288	19	at	at	ADP
ftr-426	288	20	18	18	NUM
ftr-426	288	21	-	-	SYM
ftr-426	288	22	19	19	NUM
ftr-426	288	23	(	(	PUNCT
ftr-426	288	24	explaining	explain	VERB
ftr-426	288	25	fema	fema	PROPN
ftr-426	288	26	’s	’s	PART
ftr-426	288	27	federal	federal	ADJ
ftr-426	288	28	response	response	NOUN
ftr-426	288	29	plan	plan	NOUN
ftr-426	288	30	as	as	ADP
ftr-426	288	31	a	a	DET
ftr-426	288	32	signed	sign	VERB
ftr-426	288	33	agreement	agreement	NOUN
ftr-426	288	34	among	among	ADP
ftr-426	288	35	twenty	twenty	NUM
ftr-426	288	36	-	-	PUNCT
ftr-426	288	37	seven	seven	NUM
ftr-426	288	38	federal	federal	ADJ
ftr-426	288	39	departments	department	NOUN
ftr-426	288	40	and	and	CCONJ
ftr-426	288	41	agencies	agency	NOUN
ftr-426	288	42	,	,	PUNCT
ftr-426	288	43	including	include	VERB
ftr-426	288	44	the	the	DET
ftr-426	288	45	american	american	PROPN
ftr-426	288	46	red	red	PROPN
ftr-426	288	47	cross	cross	PROPN
ftr-426	288	48	,	,	PUNCT
ftr-426	288	49	as	as	ADP
ftr-426	288	50	“	"	PUNCT
ftr-426	288	51	the	the	DET
ftr-426	288	52	mechanism	mechanism	NOUN
ftr-426	288	53	for	for	ADP
ftr-426	288	54	coordinating	coordinate	VERB
ftr-426	288	55	joint	joint	ADJ
ftr-426	288	56	delivery	delivery	NOUN
ftr-426	288	57	of	of	ADP
ftr-426	288	58	federal	federal	ADJ
ftr-426	288	59	assistance	assistance	NOUN
ftr-426	288	60	and	and	CCONJ
ftr-426	288	61	resources	resource	NOUN
ftr-426	288	62	to	to	PART
ftr-426	288	63	augment	augment	VERB
ftr-426	288	64	efforts	effort	NOUN
ftr-426	288	65	of	of	ADP
ftr-426	288	66	state	state	NOUN
ftr-426	288	67	and	and	CCONJ
ftr-426	288	68	local	local	ADJ
ftr-426	288	69	governments	government	NOUN
ftr-426	288	70	overwhelmed	overwhelm	VERB
ftr-426	288	71	by	by	ADP
ftr-426	288	72	a	a	DET
ftr-426	288	73	major	major	ADJ
ftr-426	288	74	disaster	disaster	NOUN
ftr-426	288	75	or	or	CCONJ
ftr-426	288	76	emergency	emergency	NOUN
ftr-426	288	77	through	through	ADP
ftr-426	288	78	a	a	DET
ftr-426	288	79	series	series	NOUN
ftr-426	288	80	of	of	ADP
ftr-426	288	81	agency	agency	NOUN
ftr-426	288	82	-	-	PUNCT
ftr-426	288	83	tasked	task	VERB
ftr-426	288	84	emergency	emergency	NOUN
ftr-426	288	85	support	support	NOUN
ftr-426	288	86	functions	function	NOUN
ftr-426	288	87	”	"	PUNCT
ftr-426	288	88	)	)	PUNCT
ftr-426	288	89	.	.	PUNCT
ftr-426	289	1	42	42	NUM
ftr-426	289	2	.	.	PUNCT
ftr-426	290	1	leon	leon	PROPN
ftr-426	290	2	&	&	CCONJ
ftr-426	290	3	lubin	lubin	PROPN
ftr-426	290	4	,	,	PUNCT
ftr-426	290	5	supra	supra	PROPN
ftr-426	290	6	note	note	PROPN
ftr-426	290	7	36	36	NUM
ftr-426	290	8	,	,	PUNCT
ftr-426	290	9	at	at	ADP
ftr-426	290	10	28	28	NUM
ftr-426	290	11	.	.	PUNCT
ftr-426	291	1	43	43	NUM
ftr-426	291	2	.	.	PUNCT
ftr-426	292	1	i	i	PRON
ftr-426	292	2	d.	d.	PROPN
ftr-426	292	3	44	44	NUM
ftr-426	292	4	.	.	PUNCT
ftr-426	293	1	i	i	PRON
ftr-426	293	2	d.	d.	PROPN
ftr-426	293	3	45	45	NUM
ftr-426	293	4	.	.	PUNCT
ftr-426	294	1	i	i	PRON
ftr-426	294	2	d.	d.	PROPN
ftr-426	294	3	;	;	PUNCT
ftr-426	294	4	california	california	PROPN
ftr-426	294	5	fires	fire	NOUN
ftr-426	294	6	report	report	VERB
ftr-426	294	7	,	,	PUNCT
ftr-426	294	8	supra	supra	PROPN
ftr-426	294	9	note	note	PROPN
ftr-426	294	10	26	26	NUM
ftr-426	294	11	,	,	PUNCT
ftr-426	294	12	at	at	ADP
ftr-426	294	13	28	28	NUM
ftr-426	294	14	(	(	PUNCT
ftr-426	294	15	recounting	recount	VERB
ftr-426	294	16	the	the	DET
ftr-426	294	17	delivery	delivery	NOUN
ftr-426	294	18	of	of	ADP
ftr-426	294	19	aid	aid	NOUN
ftr-426	294	20	in	in	ADP
ftr-426	294	21	the	the	DET
ftr-426	294	22	california	california	PROPN
ftr-426	294	23	wildfires	wildfire	VERB
ftr-426	294	24	of	of	ADP
ftr-426	294	25	2003	2003	NUM
ftr-426	294	26	,	,	PUNCT
ftr-426	294	27	which	which	PRON
ftr-426	294	28	stretched	stretch	VERB
ftr-426	294	29	over	over	ADP
ftr-426	294	30	1,100	1,100	NUM
ftr-426	294	31	square	square	ADJ
ftr-426	294	32	miles	mile	NOUN
ftr-426	294	33	and	and	CCONJ
ftr-426	294	34	touched	touch	VERB
ftr-426	294	35	diverse	diverse	ADJ
ftr-426	294	36	and	and	CCONJ
ftr-426	294	37	numerous	numerous	ADJ
ftr-426	294	38	communities	community	NOUN
ftr-426	294	39	)	)	PUNCT
ftr-426	294	40	.	.	PUNCT
ftr-426	295	1	46	46	NUM
ftr-426	295	2	.	.	PUNCT
ftr-426	296	1	“	"	PUNCT
ftr-426	296	2	only	only	ADV
ftr-426	296	3	disaster	disaster	NOUN
ftr-426	296	4	victims	victim	NOUN
ftr-426	296	5	who	who	PRON
ftr-426	296	6	are	be	AUX
ftr-426	296	7	u	u	NOUN
ftr-426	296	8	.s	.s	NOUN
ftr-426	296	9	.	.	PUNCT
ftr-426	297	1	citizens	citizen	NOUN
ftr-426	297	2	,	,	PUNCT
ftr-426	297	3	non	non	ADJ
ftr-426	297	4	-	-	ADJ
ftr-426	297	5	citizen	citizen	ADJ
ftr-426	297	6	nationals	national	NOUN
ftr-426	297	7	(	(	PUNCT
ftr-426	297	8	those	those	PRON
ftr-426	297	9	born	bear	VERB
ftr-426	297	10	in	in	ADP
ftr-426	297	11	an	an	DET
ftr-426	297	12	outlying	outlying	ADJ
ftr-426	297	13	u.s	u.s	PROPN
ftr-426	297	14	.	.	PROPN
ftr-426	297	15	possession	possession	NOUN
ftr-426	297	16	,	,	PUNCT
ftr-426	297	17	such	such	ADJ
ftr-426	297	18	as	as	ADP
ftr-426	297	19	american	american	PROPN
ftr-426	297	20	samoa	samoa	PROPN
ftr-426	297	21	)	)	PUNCT
ftr-426	297	22	,	,	PUNCT
ftr-426	297	23	and	and	CCONJ
ftr-426	297	24	qualified	qualified	ADJ
ftr-426	297	25	aliens	alien	NOUN
ftr-426	297	26	are	be	AUX
ftr-426	297	27	eligible	eligible	ADJ
ftr-426	297	28	to	to	PART
ftr-426	297	29	receive	receive	VERB
ftr-426	297	30	federal	federal	ADJ
ftr-426	297	31	public	public	ADJ
ftr-426	297	32	benefits	benefit	NOUN
ftr-426	297	33	(	(	PUNCT
ftr-426	297	34	i.e.	i.e.	X
ftr-426	297	35	,	,	PUNCT
ftr-426	297	36	grants	grant	NOUN
ftr-426	297	37	and	and	CCONJ
ftr-426	297	38	loans	loan	NOUN
ftr-426	297	39	)	)	PUNCT
ftr-426	297	40	from	from	ADP
ftr-426	297	41	fema	fema	PROPN
ftr-426	297	42	.	.	PUNCT
ftr-426	298	1	this	this	DET
ftr-426	298	2	requirement	requirement	NOUN
ftr-426	298	3	does	do	AUX
ftr-426	298	4	not	not	PART
ftr-426	298	5	apply	apply	VERB
ftr-426	298	6	to	to	ADP
ftr-426	298	7	short	short	ADJ
ftr-426	298	8	-	-	PUNCT
ftr-426	298	9	term	term	NOUN
ftr-426	298	10	,	,	PUNCT
ftr-426	298	11	non	non	ADJ
ftr-426	298	12	-	-	NOUN
ftr-426	298	13	cash	cash	ADJ
ftr-426	298	14	,	,	PUNCT
ftr-426	298	15	in	in	ADP
ftr-426	298	16	-	-	PUNCT
ftr-426	298	17	kind	kind	NOUN
ftr-426	298	18	emergency	emergency	NOUN
ftr-426	298	19	relief	relief	NOUN
ftr-426	298	20	such	such	ADJ
ftr-426	298	21	as	as	ADP
ftr-426	298	22	search	search	NOUN
ftr-426	298	23	and	and	CCONJ
ftr-426	298	24	rescue	rescue	NOUN
ftr-426	298	25	,	,	PUNCT
ftr-426	298	26	emergency	emergency	NOUN
ftr-426	298	27	medical	medical	ADJ
ftr-426	298	28	care	care	NOUN
ftr-426	298	29	,	,	PUNCT
ftr-426	298	30	emergency	emergency	NOUN
ftr-426	298	31	shelter	shelter	NOUN
ftr-426	298	32	,	,	PUNCT
ftr-426	298	33	crisis	crisis	NOUN
ftr-426	298	34	counseling	counseling	NOUN
ftr-426	298	35	,	,	PUNCT
ftr-426	298	36	and	and	CCONJ
ftr-426	298	37	legal	legal	ADJ
ftr-426	298	38	services	service	NOUN
ftr-426	298	39	.	.	PUNCT
ftr-426	298	40	”	"	PUNCT
ftr-426	299	1	leon	leon	PROPN
ftr-426	299	2	&	&	CCONJ
ftr-426	299	3	lubin	lubin	PROPN
ftr-426	299	4	,	,	PUNCT
ftr-426	299	5	supra	supra	PROPN
ftr-426	299	6	note	note	PROPN
ftr-426	299	7	36	36	NUM
ftr-426	299	8	,	,	PUNCT
ftr-426	299	9	at	at	ADP
ftr-426	299	10	28	28	NUM
ftr-426	299	11	.	.	PUNCT
ftr-426	300	1	47	47	NUM
ftr-426	300	2	.	.	NOUN
ftr-426	301	1	44	44	NUM
ftr-426	301	2	c.f.r	c.f.r	NOUN
ftr-426	301	3	.	.	PUNCT
ftr-426	302	1	§	§	PROPN
ftr-426	302	2	206.112	206.112	NUM
ftr-426	302	3	(	(	PUNCT
ftr-426	302	4	2204	2204	NUM
ftr-426	302	5	)	)	PUNCT
ftr-426	302	6	(	(	PUNCT
ftr-426	302	7	setting	set	VERB
ftr-426	302	8	forth	forth	ADV
ftr-426	302	9	sixty	sixty	NUM
ftr-426	302	10	-	-	PUNCT
ftr-426	302	11	day	day	NOUN
ftr-426	302	12	standard	standard	ADJ
ftr-426	302	13	period	period	NOUN
ftr-426	302	14	of	of	ADP
ftr-426	302	15	registration	registration	NOUN
ftr-426	302	16	,	,	PUNCT
ftr-426	302	17	which	which	PRON
ftr-426	302	18	may	may	AUX
ftr-426	302	19	be	be	AUX
ftr-426	302	20	extended	extend	VERB
ftr-426	302	21	and	and	CCONJ
ftr-426	302	22	that	that	SCONJ
ftr-426	302	23	late	late	ADJ
ftr-426	302	24	registrations	registration	NOUN
ftr-426	302	25	with	with	ADP
ftr-426	302	26	appropriate	appropriate	ADJ
ftr-426	302	27	filings	filing	NOUN
ftr-426	302	28	will	will	AUX
ftr-426	302	29	be	be	AUX
ftr-426	302	30	accepted	accept	VERB
ftr-426	302	31	for	for	ADP
ftr-426	302	32	an	an	DET
ftr-426	302	33	additional	additional	ADJ
ftr-426	302	34	sixty	sixty	NUM
ftr-426	302	35	day	day	NOUN
ftr-426	302	36	period	period	NOUN
ftr-426	302	37	)	)	PUNCT
ftr-426	302	38	;	;	PUNCT
ftr-426	302	39	see	see	VERB
ftr-426	302	40	fema	fema	PROPN
ftr-426	302	41	california	california	PROPN
ftr-426	302	42	,	,	PUNCT
ftr-426	302	43	recovery	recovery	NOUN
ftr-426	302	44	times	time	NOUN
ftr-426	302	45	1	1	NUM
ftr-426	302	46	at	at	ADP
ftr-426	302	47	www.fema.gov/txt/rt/rt1498_sandiego.txt	www.fema.gov/txt/rt/rt1498_sandiego.txt	PROPN
ftr-426	302	48	(	(	PUNCT
ftr-426	302	49	dec	dec	PROPN
ftr-426	302	50	.	.	PROPN
ftr-426	302	51	20	20	NUM
ftr-426	302	52	,	,	PUNCT
ftr-426	302	53	2003	2003	NUM
ftr-426	302	54	)	)	PUNCT
ftr-426	302	55	(	(	PUNCT
ftr-426	302	56	encouraging	encourage	VERB
ftr-426	302	57	disaster	disaster	NOUN
ftr-426	302	58	victims	victim	NOUN
ftr-426	302	59	from	from	ADP
ftr-426	302	60	the	the	DET
ftr-426	302	61	2003	2003	NUM
ftr-426	302	62	california	california	PROPN
ftr-426	302	63	wildfires	wildfire	VERB
ftr-426	302	64	to	to	ADP
ftr-426	302	65	“	"	PUNCT
ftr-426	302	66	[	[	X
ftr-426	302	67	a]pply	a]pply	X
ftr-426	302	68	now	now	ADV
ftr-426	302	69	to	to	PART
ftr-426	302	70	protect	protect	VERB
ftr-426	302	71	your	your	PRON
ftr-426	302	72	ability	ability	NOUN
ftr-426	302	73	to	to	PART
ftr-426	302	74	get	get	VERB
ftr-426	302	75	help	help	NOUN
ftr-426	302	76	”	"	PUNCT
ftr-426	302	77	and	and	CCONJ
ftr-426	302	78	do	do	AUX
ftr-426	302	79	not	not	PART
ftr-426	302	80	wait	wait	VERB
ftr-426	302	81	for	for	ADP
ftr-426	302	82	insurance	insurance	NOUN
ftr-426	302	83	settlements	settlement	NOUN
ftr-426	302	84	before	before	ADP
ftr-426	302	85	registering	register	VERB
ftr-426	302	86	for	for	ADP
ftr-426	302	87	assistance	assistance	NOUN
ftr-426	302	88	to	to	PART
ftr-426	302	89	cover	cover	VERB
ftr-426	302	90	uninsured	uninsured	ADJ
ftr-426	302	91	or	or	CCONJ
ftr-426	302	92	underinsured	underinsured	ADJ
ftr-426	302	93	losses	loss	NOUN
ftr-426	302	94	)	)	PUNCT
ftr-426	302	95	.	.	PUNCT
ftr-426	303	1	48	48	NUM
ftr-426	303	2	.	.	PUNCT
ftr-426	303	3	dept	dept	PROPN
ftr-426	303	4	.	.	PROPN
ftr-426	303	5	of	of	ADP
ftr-426	303	6	homeland	homeland	NOUN
ftr-426	303	7	security	security	NOUN
ftr-426	303	8	,	,	PUNCT
ftr-426	303	9	emergency	emergency	NOUN
ftr-426	303	10	preparedness	preparedness	NOUN
ftr-426	303	11	and	and	CCONJ
ftr-426	303	12	response	response	NOUN
ftr-426	303	13	directorate	directorate	NOUN
ftr-426	303	14	,	,	PUNCT
ftr-426	303	15	office	office	NOUN
ftr-426	303	16	of	of	ADP
ftr-426	303	17	legis	legis	PROPN
ftr-426	303	18	.	.	PUNCT
ftr-426	304	1	affairs	affair	NOUN
ftr-426	304	2	,	,	PUNCT
ftr-426	304	3	a	a	DET
ftr-426	304	4	guide	guide	NOUN
ftr-426	304	5	to	to	ADP
ftr-426	304	6	the	the	DET
ftr-426	304	7	disaster	disaster	NOUN
ftr-426	304	8	declaration	declaration	NOUN
ftr-426	304	9	process	process	NOUN
ftr-426	304	10	and	and	CCONJ
ftr-426	304	11	federal	federal	ADJ
ftr-426	304	12	disaster	disaster	NOUN
ftr-426	304	13	assistance	assistance	NOUN
ftr-426	304	14	(	(	PUNCT
ftr-426	304	15	mar	mar	PROPN
ftr-426	304	16	.	.	PROPN
ftr-426	304	17	2003	2003	NUM
ftr-426	304	18	)	)	PUNCT
ftr-426	304	19	,	,	PUNCT
ftr-426	304	20	at	at	ADP
ftr-426	304	21	www.fema.gov/rrr/dec_guid.shtm	www.fema.gov/rrr/dec_guid.shtm	PROPN
ftr-426	304	22	(	(	PUNCT
ftr-426	304	23	last	last	ADJ
ftr-426	304	24	visited	visit	VERB
ftr-426	304	25	june	june	PROPN
ftr-426	304	26	26	26	NUM
ftr-426	304	27	,	,	PUNCT
ftr-426	304	28	2004	2004	NUM
ftr-426	304	29	)	)	PUNCT
ftr-426	304	30	(	(	PUNCT
ftr-426	304	31	setting	set	VERB
ftr-426	304	32	forth	forth	ADP
ftr-426	304	33	the	the	DET
ftr-426	304	34	process	process	NOUN
ftr-426	304	35	and	and	CCONJ
ftr-426	304	36	toll	toll	NOUN
ftr-426	304	37	-	-	PUNCT
ftr-426	304	38	free	free	ADJ
ftr-426	304	39	telephone	telephone	NOUN
ftr-426	304	40	registration	registration	NOUN
ftr-426	304	41	number	number	NOUN
ftr-426	304	42	as	as	ADP
ftr-426	304	43	1	1	NUM
ftr-426	304	44	-	-	NUM
ftr-426	304	45	800	800	NUM
ftr-426	304	46	-	-	NUM
ftr-426	304	47	621	621	NUM
ftr-426	304	48	-	-	PUNCT
ftr-426	304	49	fem	fem	NOUN
ftr-426	304	50	a	a	DET
ftr-426	304	51	(	(	PUNCT
ftr-426	304	52	or	or	CCONJ
ftr-426	304	53	ty	ty	INTJ
ftr-426	304	54	y	y	PROPN
ftr-426	304	55	1	1	NUM
ftr-426	304	56	-	-	NUM
ftr-426	304	57	800	800	NUM
ftr-426	304	58	-	-	NUM
ftr-426	304	59	462	462	NUM
ftr-426	304	60	-	-	NOUN
ftr-426	304	61	7585	7585	NUM
ftr-426	304	62	for	for	ADP
ftr-426	304	63	the	the	DET
ftr-426	304	64	hearing	hearing	NOUN
ftr-426	304	65	or	or	CCONJ
ftr-426	304	66	speech	speech	NOUN
ftr-426	304	67	impaired	impair	VERB
ftr-426	304	68	)	)	PUNCT
ftr-426	304	69	)	)	PUNCT
ftr-426	304	70	;	;	PUNCT
ftr-426	305	1	fema	fema	PROPN
ftr-426	305	2	:	:	PUNCT
ftr-426	305	3	the	the	DET
ftr-426	305	4	disaster	disaster	NOUN
ftr-426	305	5	assistance	assistance	NOUN
ftr-426	305	6	process	process	NOUN
ftr-426	305	7	for	for	ADP
ftr-426	305	8	individuals	individual	NOUN
ftr-426	305	9	,	,	PUNCT
ftr-426	305	10	at	at	ADP
ftr-426	305	11	www.fema.gov/about/process	www.fema.gov/about/process	PROPN
ftr-426	305	12	(	(	PUNCT
ftr-426	305	13	last	last	ADV
ftr-426	305	14	visited	visit	VERB
ftr-426	305	15	june	june	PROPN
ftr-426	305	16	26	26	NUM
ftr-426	305	17	,	,	PUNCT
ftr-426	305	18	2004	2004	NUM
ftr-426	305	19	)	)	PUNCT
ftr-426	305	20	(	(	PUNCT
ftr-426	305	21	setting	set	VERB
ftr-426	305	22	forth	forth	ADP
ftr-426	305	23	general	general	ADJ
ftr-426	305	24	information	information	NOUN
ftr-426	305	25	about	about	ADP
ftr-426	305	26	the	the	DET
ftr-426	305	27	registration	registration	NOUN
ftr-426	305	28	process	process	NOUN
ftr-426	305	29	)	)	PUNCT
ftr-426	305	30	;	;	PUNCT
ftr-426	305	31	fema	fema	PROPN
ftr-426	305	32	california	california	PROPN
ftr-426	305	33	,	,	PUNCT
ftr-426	305	34	recovery	recovery	NOUN
ftr-426	305	35	times	time	NOUN
ftr-426	305	36	1	1	NUM
ftr-426	305	37	(	(	PUNCT
ftr-426	305	38	nov	nov	PROPN
ftr-426	305	39	.	.	PROPN
ftr-426	305	40	10	10	NUM
ftr-426	305	41	,	,	PUNCT
ftr-426	305	42	2003	2003	NUM
ftr-426	305	43	)	)	PUNCT
ftr-426	305	44	at	at	ADP
ftr-426	305	45	www.fema.gov/txt/rt/rt1498.txt	www.fema.gov/txt/rt/rt1498.txt	PROPN
ftr-426	305	46	[	[	X
ftr-426	305	47	hereafter	hereafter	NOUN
ftr-426	305	48	recovery	recovery	NOUN
ftr-426	305	49	times	time	NOUN
ftr-426	305	50	(	(	PUNCT
ftr-426	305	51	nov	nov	PROPN
ftr-426	305	52	.	.	PROPN
ftr-426	305	53	10	10	NUM
ftr-426	305	54	,	,	PUNCT
ftr-426	305	55	2003	2003	NUM
ftr-426	305	56	]	]	PUNCT
ftr-426	305	57	(	(	PUNCT
ftr-426	305	58	urging	urge	VERB
ftr-426	305	59	residents	resident	NOUN
ftr-426	305	60	and	and	CCONJ
ftr-426	305	61	business	business	NOUN
ftr-426	305	62	owners	owner	NOUN
ftr-426	305	63	in	in	ADP
ftr-426	305	64	disaster	disaster	NOUN
ftr-426	305	65	declared	declare	VERB
ftr-426	305	66	counties	county	NOUN
ftr-426	305	67	register	register	VERB
ftr-426	305	68	with	with	ADP
ftr-426	305	69	fema	fema	PROPN
ftr-426	305	70	from	from	ADP
ftr-426	305	71	8	8	NUM
ftr-426	305	72	a.m.	a.m.	NOUN
ftr-426	305	73	to	to	ADP
ftr-426	305	74	6	6	NUM
ftr-426	305	75	p.m.	p.m.	NOUN
ftr-426	305	76	seven	seven	NUM
ftr-426	305	77	days	day	NOUN
ftr-426	305	78	a	a	DET
ftr-426	305	79	week	week	NOUN
ftr-426	305	80	,	,	PUNCT
ftr-426	305	81	until	until	ADP
ftr-426	305	82	further	further	ADJ
ftr-426	305	83	notice	notice	NOUN
ftr-426	305	84	)	)	PUNCT
ftr-426	305	85	.	.	PUNCT
ftr-426	306	1	1	1	X
ftr-426	306	2	.	.	X
ftr-426	306	3	the	the	DET
ftr-426	306	4	registration	registration	NOUN
ftr-426	306	5	and	and	CCONJ
ftr-426	306	6	information	information	NOUN
ftr-426	306	7	gathering	gathering	NOUN
ftr-426	306	8	process	process	NOUN
ftr-426	306	9	immediately	immediately	ADV
ftr-426	306	10	after	after	SCONJ
ftr-426	306	11	the	the	DET
ftr-426	306	12	president	president	PROPN
ftr-426	306	13	declares	declare	VERB
ftr-426	306	14	a	a	DET
ftr-426	306	15	major	major	ADJ
ftr-426	306	16	disaster	disaster	NOUN
ftr-426	306	17	,	,	PUNCT
ftr-426	306	18	fema	fema	PROPN
ftr-426	306	19	employees	employee	NOUN
ftr-426	306	20	travel	travel	VERB
ftr-426	306	21	to	to	ADP
ftr-426	306	22	the	the	DET
ftr-426	306	23	disaster	disaster	NOUN
ftr-426	306	24	site	site	NOUN
ftr-426	306	25	“	"	PUNCT
ftr-426	306	26	to	to	PART
ftr-426	306	27	set	set	VERB
ftr-426	306	28	up	up	ADP
ftr-426	306	29	a	a	DET
ftr-426	306	30	field	field	NOUN
ftr-426	306	31	office	office	NOUN
ftr-426	306	32	to	to	PART
ftr-426	306	33	coordinate	coordinate	VERB
ftr-426	306	34	the	the	DET
ftr-426	306	35	recovery	recovery	NOUN
ftr-426	306	36	effort	effort	NOUN
ftr-426	306	37	.	.	PUNCT
ftr-426	307	1	”42	”42	VERB
ftr-426	307	2	“	"	PUNCT
ftr-426	307	3	fema	fema	X
ftr-426	307	4	also	also	ADV
ftr-426	307	5	opens	open	VERB
ftr-426	307	6	recovery	recovery	NOUN
ftr-426	307	7	centers	center	NOUN
ftr-426	307	8	in	in	ADP
ftr-426	307	9	or	or	CCONJ
ftr-426	307	10	near	near	ADP
ftr-426	307	11	the	the	DET
ftr-426	307	12	community	community	NOUN
ftr-426	307	13	affected	affect	VERB
ftr-426	307	14	by	by	ADP
ftr-426	307	15	the	the	DET
ftr-426	307	16	disaster	disaster	NOUN
ftr-426	307	17	.	.	PUNCT
ftr-426	308	1	”43	”43	ADJ
ftr-426	308	2	disaster	disaster	NOUN
ftr-426	308	3	victims	victim	NOUN
ftr-426	308	4	visit	visit	VERB
ftr-426	308	5	the	the	DET
ftr-426	308	6	centers	center	NOUN
ftr-426	308	7	to	to	PART
ftr-426	308	8	obtain	obtain	VERB
ftr-426	308	9	information	information	NOUN
ftr-426	308	10	about	about	ADP
ftr-426	308	11	the	the	DET
ftr-426	308	12	recovery	recovery	NOUN
ftr-426	308	13	process.44	process.44	NOUN
ftr-426	308	14	in	in	ADP
ftr-426	308	15	addition	addition	NOUN
ftr-426	308	16	,	,	PUNCT
ftr-426	308	17	fema	fema	PROPN
ftr-426	308	18	’s	’s	PART
ftr-426	308	19	national	national	PROPN
ftr-426	308	20	teleregistration	teleregistration	PROPN
ftr-426	308	21	centers	center	NOUN
ftr-426	308	22	are	be	AUX
ftr-426	308	23	activated	activate	VERB
ftr-426	308	24	and	and	CCONJ
ftr-426	308	25	toll	toll	NOUN
ftr-426	308	26	free	free	ADJ
ftr-426	308	27	numbers	number	NOUN
ftr-426	308	28	are	be	AUX
ftr-426	308	29	broadcast	broadcast	VERB
ftr-426	308	30	to	to	PART
ftr-426	308	31	allow	allow	VERB
ftr-426	308	32	affected	affected	ADJ
ftr-426	308	33	residents	resident	NOUN
ftr-426	308	34	and	and	CCONJ
ftr-426	308	35	business	business	NOUN
ftr-426	308	36	owners	owner	NOUN
ftr-426	308	37	to	to	PART
ftr-426	308	38	register	register	VERB
ftr-426	308	39	for	for	ADP
ftr-426	308	40	assistance	assistance	NOUN
ftr-426	308	41	and	and	CCONJ
ftr-426	308	42	receive	receive	VERB
ftr-426	308	43	referrals	referral	NOUN
ftr-426	308	44	to	to	ADP
ftr-426	308	45	other	other	ADJ
ftr-426	308	46	aid	aid	NOUN
ftr-426	308	47	providers.45	providers.45	NOUN
ftr-426	308	48	every	every	DET
ftr-426	308	49	qualifying	qualify	VERB
ftr-426	308	50	disaster	disaster	NOUN
ftr-426	308	51	victim46	victim46	NOUN
ftr-426	308	52	must	must	AUX
ftr-426	308	53	register	register	VERB
ftr-426	308	54	for	for	ADP
ftr-426	308	55	assistance	assistance	NOUN
ftr-426	308	56	within	within	ADP
ftr-426	308	57	a	a	DET
ftr-426	308	58	limited	limited	ADJ
ftr-426	308	59	period	period	NOUN
ftr-426	308	60	of	of	ADP
ftr-426	308	61	time47	time47	PROPN
ftr-426	308	62	to	to	PART
ftr-426	308	63	establish	establish	VERB
ftr-426	308	64	eligibility	eligibility	NOUN
ftr-426	308	65	for	for	ADP
ftr-426	308	66	relief.48	relief.48	PROPN
ftr-426	308	67	fema	fema	PROPN
ftr-426	308	68	’s	’s	PART
ftr-426	308	69	specially	specially	ADV
ftr-426	308	70	trained	train	VERB
ftr-426	308	71	employees	employee	NOUN
ftr-426	308	72	register	register	VERB
ftr-426	308	73	disaster	disaster	NOUN
ftr-426	308	74	victims	victim	NOUN
ftr-426	308	75	with	with	ADP
ftr-426	308	76	information	information	NOUN
ftr-426	308	77	provided	provide	VERB
ftr-426	308	78	over	over	ADP
ftr-426	308	79	the	the	DET
ftr-426	308	80	telephone	telephone	NOUN
ftr-426	308	81	including	include	VERB
ftr-426	308	82	the	the	DET
ftr-426	308	83	applicant	applicant	NOUN
ftr-426	308	84	’s	’s	PART
ftr-426	308	85	name	name	NOUN
ftr-426	308	86	,	,	PUNCT
ftr-426	308	87	date	date	NOUN
ftr-426	308	88	of	of	ADP
ftr-426	308	89	birth	birth	NOUN
ftr-426	308	90	,	,	PUNCT
ftr-426	308	91	social	social	ADJ
ftr-426	308	92	security	security	NOUN
ftr-426	308	93	number	number	NOUN
ftr-426	308	94	,	,	PUNCT
ftr-426	308	95	home	home	NOUN
ftr-426	308	96	address	address	NOUN
ftr-426	308	97	,	,	PUNCT
ftr-426	308	98	mailing	mailing	NOUN
ftr-426	308	99	address	address	NOUN
ftr-426	308	100	,	,	PUNCT
ftr-426	308	101	telephone	telephone	NOUN
ftr-426	308	102	number	number	NOUN
ftr-426	308	103	,	,	PUNCT
ftr-426	308	104	insurance	insurance	NOUN
ftr-426	308	105	information	information	NOUN
ftr-426	308	106	and	and	CCONJ
ftr-426	308	107	964	964	NUM
ftr-426	308	108	florida	florida	PROPN
ftr-426	308	109	tax	tax	NOUN
ftr-426	308	110	review	review	NOUN
ftr-426	309	1	[	[	X
ftr-426	309	2	vol.6:10	vol.6:10	NOUN
ftr-426	309	3	49	49	NUM
ftr-426	309	4	.	.	PUNCT
ftr-426	310	1	leon	leon	PROPN
ftr-426	310	2	&	&	CCONJ
ftr-426	310	3	lubin	lubin	PROPN
ftr-426	310	4	,	,	PUNCT
ftr-426	310	5	supra	supra	PROPN
ftr-426	310	6	note	note	PROPN
ftr-426	310	7	36	36	NUM
ftr-426	310	8	,	,	PUNCT
ftr-426	310	9	at	at	ADP
ftr-426	310	10	28	28	NUM
ftr-426	310	11	;	;	PUNCT
ftr-426	310	12	see	see	VERB
ftr-426	310	13	also	also	ADV
ftr-426	310	14	recovery	recovery	NOUN
ftr-426	310	15	times	time	NOUN
ftr-426	310	16	1	1	NUM
ftr-426	310	17	(	(	PUNCT
ftr-426	310	18	nov	nov	PROPN
ftr-426	310	19	.	.	PROPN
ftr-426	310	20	10	10	NUM
ftr-426	310	21	,	,	PUNCT
ftr-426	310	22	2003	2003	NUM
ftr-426	310	23	)	)	PUNCT
ftr-426	310	24	supra	supra	PROPN
ftr-426	310	25	note	note	NOUN
ftr-426	310	26	48	48	NUM
ftr-426	310	27	,	,	PUNCT
ftr-426	310	28	at	at	ADP
ftr-426	310	29	2	2	NUM
ftr-426	310	30	(	(	PUNCT
ftr-426	310	31	describing	describe	VERB
ftr-426	310	32	the	the	DET
ftr-426	310	33	disaster	disaster	NOUN
ftr-426	310	34	assistance	assistance	NOUN
ftr-426	310	35	registration	registration	NOUN
ftr-426	310	36	process	process	NOUN
ftr-426	310	37	and	and	CCONJ
ftr-426	310	38	related	related	ADJ
ftr-426	310	39	information	information	NOUN
ftr-426	310	40	)	)	PUNCT
ftr-426	310	41	.	.	PUNCT
ftr-426	311	1	50	50	NUM
ftr-426	311	2	.	.	X
ftr-426	311	3	sean	sean	PROPN
ftr-426	311	4	holton	holton	PROPN
ftr-426	311	5	and	and	CCONJ
ftr-426	311	6	jeff	jeff	PROPN
ftr-426	311	7	kunerth	kunerth	PROPN
ftr-426	311	8	,	,	PUNCT
ftr-426	311	9	getting	get	VERB
ftr-426	311	10	federal	federal	ADJ
ftr-426	311	11	help	help	NOUN
ftr-426	311	12	,	,	PUNCT
ftr-426	311	13	orlando	orlando	PROPN
ftr-426	311	14	sentinel	sentinel	PROPN
ftr-426	311	15	trib	trib	PROPN
ftr-426	311	16	.	.	PROPN
ftr-426	311	17	,	,	PUNCT
ftr-426	311	18	feb	feb	PROPN
ftr-426	311	19	.	.	PROPN
ftr-426	311	20	25	25	NUM
ftr-426	311	21	,	,	PUNCT
ftr-426	311	22	1988	1988	NUM
ftr-426	311	23	,	,	PUNCT
ftr-426	311	24	at	at	ADP
ftr-426	311	25	a12	a12	NOUN
ftr-426	311	26	(	(	PUNCT
ftr-426	311	27	describing	describe	VERB
ftr-426	311	28	the	the	DET
ftr-426	311	29	federal	federal	ADJ
ftr-426	311	30	assistance	assistance	NOUN
ftr-426	311	31	available	available	ADJ
ftr-426	311	32	for	for	ADP
ftr-426	311	33	victims	victim	NOUN
ftr-426	311	34	of	of	ADP
ftr-426	311	35	tornadoes	tornado	NOUN
ftr-426	311	36	hitting	hit	VERB
ftr-426	311	37	central	central	PROPN
ftr-426	311	38	florida	florida	PROPN
ftr-426	311	39	)	)	PUNCT
ftr-426	311	40	.	.	PUNCT
ftr-426	312	1	51	51	NUM
ftr-426	312	2	.	.	PUNCT
ftr-426	312	3	recovery	recovery	NOUN
ftr-426	312	4	times	time	NOUN
ftr-426	312	5	1	1	NUM
ftr-426	312	6	(	(	PUNCT
ftr-426	312	7	nov	nov	PROPN
ftr-426	312	8	.	.	PROPN
ftr-426	312	9	10	10	NUM
ftr-426	312	10	,	,	PUNCT
ftr-426	312	11	2003	2003	NUM
ftr-426	312	12	)	)	PUNCT
ftr-426	312	13	supra	supra	PROPN
ftr-426	312	14	note	note	NOUN
ftr-426	312	15	48	48	NUM
ftr-426	312	16	,	,	PUNCT
ftr-426	312	17	at	at	ADP
ftr-426	312	18	2	2	NUM
ftr-426	312	19	;	;	PUNCT
ftr-426	312	20	leon	leon	PROPN
ftr-426	312	21	&	&	CCONJ
ftr-426	312	22	lubin	lubin	PROPN
ftr-426	312	23	,	,	PUNCT
ftr-426	312	24	supra	supra	PROPN
ftr-426	312	25	note	note	PROPN
ftr-426	312	26	36	36	NUM
ftr-426	312	27	,	,	PUNCT
ftr-426	312	28	at	at	ADP
ftr-426	312	29	28	28	NUM
ftr-426	312	30	;	;	PUNCT
ftr-426	312	31	fema	fema	PROPN
ftr-426	312	32	,	,	PUNCT
ftr-426	312	33	about	about	ADP
ftr-426	312	34	fema	fema	PROPN
ftr-426	312	35	,	,	PUNCT
ftr-426	312	36	the	the	DET
ftr-426	312	37	disaster	disaster	NOUN
ftr-426	312	38	assistance	assistance	NOUN
ftr-426	312	39	process	process	NOUN
ftr-426	312	40	for	for	ADP
ftr-426	312	41	individuals	individual	NOUN
ftr-426	312	42	,	,	PUNCT
ftr-426	312	43	available	available	ADJ
ftr-426	312	44	at	at	ADP
ftr-426	312	45	www.fema.gov/about/process	www.fema.gov/about/process	PROPN
ftr-426	312	46	(	(	PUNCT
ftr-426	312	47	last	last	ADV
ftr-426	312	48	visited	visit	VERB
ftr-426	312	49	june	june	PROPN
ftr-426	312	50	26	26	NUM
ftr-426	312	51	,	,	PUNCT
ftr-426	312	52	2004	2004	NUM
ftr-426	312	53	)	)	PUNCT
ftr-426	312	54	.	.	PUNCT
ftr-426	313	1	52	52	NUM
ftr-426	313	2	.	.	PUNCT
ftr-426	314	1	california	california	PROPN
ftr-426	314	2	fires	fire	NOUN
ftr-426	314	3	report	report	VERB
ftr-426	314	4	,	,	PUNCT
ftr-426	314	5	supra	supra	PROPN
ftr-426	314	6	note	note	PROPN
ftr-426	314	7	26	26	NUM
ftr-426	314	8	,	,	PUNCT
ftr-426	314	9	at	at	ADP
ftr-426	314	10	28	28	NUM
ftr-426	314	11	(	(	PUNCT
ftr-426	314	12	describing	describe	VERB
ftr-426	314	13	the	the	DET
ftr-426	314	14	details	detail	NOUN
ftr-426	314	15	of	of	ADP
ftr-426	314	16	the	the	DET
ftr-426	314	17	process	process	NOUN
ftr-426	314	18	and	and	CCONJ
ftr-426	314	19	the	the	DET
ftr-426	314	20	aid	aid	NOUN
ftr-426	314	21	delivered	deliver	VERB
ftr-426	314	22	to	to	ADP
ftr-426	314	23	fire	fire	NOUN
ftr-426	314	24	victims	victim	NOUN
ftr-426	314	25	)	)	PUNCT
ftr-426	314	26	;	;	PUNCT
ftr-426	314	27	see	see	VERB
ftr-426	314	28	also	also	ADV
ftr-426	314	29	vickie	vickie	NOUN
ftr-426	314	30	chachere	chachere	NOUN
ftr-426	314	31	,	,	PUNCT
ftr-426	314	32	hundreds	hundred	NOUN
ftr-426	314	33	of	of	ADP
ftr-426	314	34	good	good	ADJ
ftr-426	314	35	samaritans	samaritan	NOUN
ftr-426	314	36	help	help	VERB
ftr-426	314	37	florida	florida	PROPN
ftr-426	314	38	hurricane	hurricane	NOUN
ftr-426	314	39	victims	victim	NOUN
ftr-426	314	40	,	,	PUNCT
ftr-426	314	41	the	the	DET
ftr-426	314	42	san	san	PROPN
ftr-426	314	43	diego	diego	PROPN
ftr-426	314	44	union	union	PROPN
ftr-426	314	45	-	-	PUNCT
ftr-426	314	46	trib	trib	PROPN
ftr-426	314	47	.	.	PROPN
ftr-426	314	48	,	,	PUNCT
ftr-426	314	49	aug	aug	PROPN
ftr-426	314	50	.	.	PROPN
ftr-426	314	51	22	22	NUM
ftr-426	314	52	,	,	PUNCT
ftr-426	314	53	2004	2004	NUM
ftr-426	314	54	,	,	PUNCT
ftr-426	314	55	at	at	ADP
ftr-426	314	56	a-3	a-3	PROPN
ftr-426	314	57	(	(	PUNCT
ftr-426	314	58	reporting	report	VERB
ftr-426	314	59	that	that	SCONJ
ftr-426	314	60	fema	fema	PROPN
ftr-426	314	61	had	have	AUX
ftr-426	314	62	registered	register	VERB
ftr-426	314	63	77,000	77,000	NUM
ftr-426	314	64	households	household	NOUN
ftr-426	314	65	only	only	ADV
ftr-426	314	66	one	one	NUM
ftr-426	314	67	week	week	NOUN
ftr-426	314	68	after	after	SCONJ
ftr-426	314	69	hurricane	hurricane	PROPN
ftr-426	314	70	charley	charley	PROPN
ftr-426	314	71	hit	hit	VERB
ftr-426	314	72	florida	florida	PROPN
ftr-426	314	73	)	)	PUNCT
ftr-426	314	74	.	.	PUNCT
ftr-426	315	1	53	53	NUM
ftr-426	315	2	.	.	PUNCT
ftr-426	316	1	california	california	PROPN
ftr-426	316	2	fies	fies	PROPN
ftr-426	316	3	report	report	PROPN
ftr-426	316	4	,	,	PUNCT
ftr-426	316	5	supra	supra	PROPN
ftr-426	316	6	note	note	PROPN
ftr-426	316	7	26	26	NUM
ftr-426	316	8	,	,	PUNCT
ftr-426	316	9	at	at	ADP
ftr-426	316	10	28	28	NUM
ftr-426	316	11	explaining	explain	VERB
ftr-426	316	12	the	the	DET
ftr-426	316	13	vastness	vastness	NOUN
ftr-426	316	14	of	of	ADP
ftr-426	316	15	the	the	DET
ftr-426	316	16	disaster	disaster	NOUN
ftr-426	316	17	area	area	NOUN
ftr-426	316	18	.	.	PUNCT
ftr-426	317	1	54	54	NUM
ftr-426	317	2	.	.	PUNCT
ftr-426	318	1	i	i	PRON
ftr-426	318	2	d.	d.	PROPN
ftr-426	318	3	at	at	ADP
ftr-426	318	4	20	20	NUM
ftr-426	318	5	,	,	PUNCT
ftr-426	318	6	26	26	NUM
ftr-426	318	7	(	(	PUNCT
ftr-426	318	8	describing	describe	VERB
ftr-426	318	9	the	the	DET
ftr-426	318	10	activation	activation	NOUN
ftr-426	318	11	of	of	ADP
ftr-426	318	12	the	the	DET
ftr-426	318	13	federal	federal	ADJ
ftr-426	318	14	response	response	NOUN
ftr-426	318	15	plan	plan	NOUN
ftr-426	318	16	as	as	ADP
ftr-426	318	17	a	a	DET
ftr-426	318	18	result	result	NOUN
ftr-426	318	19	of	of	ADP
ftr-426	318	20	the	the	DET
ftr-426	318	21	president	president	NOUN
ftr-426	318	22	’s	’s	PART
ftr-426	318	23	major	major	ADJ
ftr-426	318	24	disaster	disaster	NOUN
ftr-426	318	25	declaration	declaration	NOUN
ftr-426	318	26	)	)	PUNCT
ftr-426	318	27	.	.	PUNCT
ftr-426	319	1	55	55	NUM
ftr-426	319	2	.	.	PUNCT
ftr-426	320	1	i	i	PRON
ftr-426	320	2	d.	d.	PROPN
ftr-426	320	3	at	at	ADP
ftr-426	320	4	28	28	NUM
ftr-426	320	5	(	(	PUNCT
ftr-426	320	6	detailing	detail	VERB
ftr-426	320	7	the	the	DET
ftr-426	320	8	delivery	delivery	NOUN
ftr-426	320	9	of	of	ADP
ftr-426	320	10	aid	aid	NOUN
ftr-426	320	11	to	to	ADP
ftr-426	320	12	the	the	DET
ftr-426	320	13	victims	victim	NOUN
ftr-426	320	14	of	of	ADP
ftr-426	320	15	the	the	DET
ftr-426	320	16	fire	fire	NOUN
ftr-426	320	17	)	)	PUNCT
ftr-426	320	18	.	.	PUNCT
ftr-426	321	1	the	the	DET
ftr-426	321	2	five	five	NUM
ftr-426	321	3	counties	county	NOUN
ftr-426	321	4	declared	declare	VERB
ftr-426	321	5	a	a	DET
ftr-426	321	6	major	major	ADJ
ftr-426	321	7	disaster	disaster	NOUN
ftr-426	321	8	by	by	ADP
ftr-426	321	9	the	the	DET
ftr-426	321	10	president	president	NOUN
ftr-426	321	11	included	include	VERB
ftr-426	321	12	los	los	PROPN
ftr-426	321	13	angeles	angeles	PROPN
ftr-426	321	14	,	,	PUNCT
ftr-426	321	15	riverside	riverside	PROPN
ftr-426	321	16	,	,	PUNCT
ftr-426	321	17	san	san	PROPN
ftr-426	321	18	bernadino	bernadino	PROPN
ftr-426	321	19	,	,	PUNCT
ftr-426	321	20	san	san	PROPN
ftr-426	321	21	diego	diego	PROPN
ftr-426	321	22	and	and	CCONJ
ftr-426	321	23	ventura	ventura	PROPN
ftr-426	321	24	.	.	PUNCT
ftr-426	322	1	i	i	PRON
ftr-426	322	2	d.	d.	PROPN
ftr-426	322	3	at	at	ADP
ftr-426	322	4	12	12	NUM
ftr-426	322	5	-	-	SYM
ftr-426	322	6	16	16	NUM
ftr-426	322	7	.	.	PUNCT
ftr-426	323	1	56	56	NUM
ftr-426	323	2	.	.	PUNCT
ftr-426	324	1	i	i	PRON
ftr-426	324	2	d.	d.	PROPN
ftr-426	324	3	57	57	NUM
ftr-426	324	4	.	.	PUNCT
ftr-426	325	1	leon	leon	PROPN
ftr-426	325	2	&	&	CCONJ
ftr-426	325	3	lubin	lubin	PROPN
ftr-426	325	4	,	,	PUNCT
ftr-426	325	5	supra	supra	PROPN
ftr-426	325	6	note	note	PROPN
ftr-426	325	7	36	36	NUM
ftr-426	325	8	,	,	PUNCT
ftr-426	325	9	at	at	ADP
ftr-426	325	10	28	28	NUM
ftr-426	325	11	-	-	SYM
ftr-426	325	12	30	30	NUM
ftr-426	325	13	(	(	PUNCT
ftr-426	325	14	setting	set	VERB
ftr-426	325	15	forth	forth	ADP
ftr-426	325	16	disaster	disaster	NOUN
ftr-426	325	17	relief	relief	NOUN
ftr-426	325	18	assistance	assistance	NOUN
ftr-426	325	19	availab	availab	X
ftr-426	325	20	le	le	X
ftr-426	325	21	to	to	ADP
ftr-426	325	22	individuals	individual	NOUN
ftr-426	325	23	and	and	CCONJ
ftr-426	325	24	state	state	NOUN
ftr-426	325	25	and	and	CCONJ
ftr-426	325	26	local	local	ADJ
ftr-426	325	27	governments	government	NOUN
ftr-426	325	28	)	)	PUNCT
ftr-426	325	29	.	.	PUNCT
ftr-426	326	1	this	this	DET
ftr-426	326	2	article	article	NOUN
ftr-426	326	3	will	will	AUX
ftr-426	326	4	not	not	PART
ftr-426	326	5	discuss	discuss	VERB
ftr-426	326	6	fema	fema	PROPN
ftr-426	326	7	disaster	disaster	NOUN
ftr-426	326	8	relief	relief	NOUN
ftr-426	326	9	provided	provide	VERB
ftr-426	326	10	to	to	ADP
ftr-426	326	11	governmental	governmental	ADJ
ftr-426	326	12	agencies	agency	NOUN
ftr-426	326	13	,	,	PUNCT
ftr-426	326	14	because	because	SCONJ
ftr-426	326	15	governmental	governmental	ADJ
ftr-426	326	16	agencies	agency	NOUN
ftr-426	326	17	are	be	AUX
ftr-426	326	18	not	not	PART
ftr-426	326	19	subject	subject	ADJ
ftr-426	326	20	to	to	ADP
ftr-426	326	21	tax	tax	NOUN
ftr-426	326	22	and	and	CCONJ
ftr-426	326	23	,	,	PUNCT
ftr-426	326	24	therefore	therefore	ADV
ftr-426	326	25	,	,	PUNCT
ftr-426	326	26	there	there	PRON
ftr-426	326	27	are	be	VERB
ftr-426	326	28	generally	generally	ADV
ftr-426	326	29	no	no	DET
ftr-426	326	30	tax	tax	NOUN
ftr-426	326	31	consequences	consequence	NOUN
ftr-426	326	32	of	of	ADP
ftr-426	326	33	their	their	PRON
ftr-426	326	34	receipt	receipt	NOUN
ftr-426	326	35	of	of	ADP
ftr-426	326	36	relief	relief	NOUN
ftr-426	326	37	.	.	PUNCT
ftr-426	327	1	family	family	NOUN
ftr-426	327	2	gross	gross	PROPN
ftr-426	327	3	income.49	income.49	NOUN
ftr-426	327	4	the	the	DET
ftr-426	327	5	application	application	NOUN
ftr-426	327	6	process	process	NOUN
ftr-426	327	7	takes	take	VERB
ftr-426	327	8	approximately	approximately	ADV
ftr-426	327	9	15	15	NUM
ftr-426	327	10	-	-	SYM
ftr-426	327	11	20	20	NUM
ftr-426	327	12	minutes.50	minutes.50	NOUN
ftr-426	327	13	applications	application	NOUN
ftr-426	327	14	with	with	ADP
ftr-426	327	15	housing	housing	NOUN
ftr-426	327	16	damage	damage	NOUN
ftr-426	327	17	are	be	AUX
ftr-426	327	18	referred	refer	VERB
ftr-426	327	19	to	to	ADP
ftr-426	327	20	inspectors	inspector	NOUN
ftr-426	327	21	who	who	PRON
ftr-426	327	22	schedule	schedule	VERB
ftr-426	327	23	onsite	onsite	ADJ
ftr-426	327	24	visits	visit	NOUN
ftr-426	327	25	to	to	PART
ftr-426	327	26	inspect	inspect	VERB
ftr-426	327	27	the	the	DET
ftr-426	327	28	damaged	damage	VERB
ftr-426	327	29	property	property	NOUN
ftr-426	327	30	,	,	PUNCT
ftr-426	327	31	verify	verify	VERB
ftr-426	327	32	ownership	ownership	NOUN
ftr-426	327	33	and	and	CCONJ
ftr-426	327	34	occupancy	occupancy	NOUN
ftr-426	327	35	and	and	CCONJ
ftr-426	327	36	file	file	VERB
ftr-426	327	37	a	a	DET
ftr-426	327	38	report	report	NOUN
ftr-426	327	39	with	with	ADP
ftr-426	327	40	fema	fema	NOUN
ftr-426	327	41	for	for	ADP
ftr-426	327	42	consideration	consideration	NOUN
ftr-426	327	43	of	of	ADP
ftr-426	327	44	assistance.51	assistance.51	NOUN
ftr-426	327	45	when	when	SCONJ
ftr-426	327	46	the	the	DET
ftr-426	327	47	registration	registration	NOUN
ftr-426	327	48	period	period	NOUN
ftr-426	327	49	for	for	ADP
ftr-426	327	50	the	the	DET
ftr-426	327	51	california	california	PROPN
ftr-426	327	52	wildfires	wildfire	VERB
ftr-426	327	53	of	of	ADP
ftr-426	327	54	2003	2003	NUM
ftr-426	327	55	closed	close	VERB
ftr-426	327	56	on	on	ADP
ftr-426	327	57	january	january	PROPN
ftr-426	327	58	9	9	NUM
ftr-426	327	59	,	,	PUNCT
ftr-426	327	60	2004	2004	NUM
ftr-426	327	61	,	,	PUNCT
ftr-426	327	62	fema	fema	PROPN
ftr-426	327	63	had	have	AUX
ftr-426	327	64	received	receive	VERB
ftr-426	327	65	38,296	38,296	NUM
ftr-426	327	66	applications	application	NOUN
ftr-426	327	67	for	for	ADP
ftr-426	327	68	assistance.52	assistance.52	NOUN
ftr-426	327	69	because	because	SCONJ
ftr-426	327	70	the	the	DET
ftr-426	327	71	declared	declare	VERB
ftr-426	327	72	disaster	disaster	NOUN
ftr-426	327	73	area	area	NOUN
ftr-426	327	74	stretched	stretch	VERB
ftr-426	327	75	over	over	ADP
ftr-426	327	76	1,100	1,100	NUM
ftr-426	327	77	square	square	ADJ
ftr-426	327	78	miles,53	miles,53	NOUN
ftr-426	327	79	the	the	DET
ftr-426	327	80	disaster	disaster	NOUN
ftr-426	327	81	field	field	NOUN
ftr-426	327	82	office	office	NOUN
ftr-426	327	83	was	be	AUX
ftr-426	327	84	established	establish	VERB
ftr-426	327	85	in	in	ADP
ftr-426	327	86	pasadena	pasadena	NOUN
ftr-426	327	87	with	with	ADP
ftr-426	327	88	satellite	satellite	NOUN
ftr-426	327	89	operating	operating	NOUN
ftr-426	327	90	facilities	facility	NOUN
ftr-426	327	91	in	in	ADP
ftr-426	327	92	san	san	PROPN
ftr-426	327	93	bernardino	bernardino	PROPN
ftr-426	327	94	and	and	CCONJ
ftr-426	327	95	san	san	PROPN
ftr-426	327	96	diego.54	diego.54	PROPN
ftr-426	327	97	fema	fema	PROPN
ftr-426	327	98	staff	staff	PROPN
ftr-426	327	99	worked	work	VERB
ftr-426	327	100	with	with	ADP
ftr-426	327	101	the	the	DET
ftr-426	327	102	california	california	PROPN
ftr-426	327	103	governor	governor	NOUN
ftr-426	327	104	’s	’s	PART
ftr-426	327	105	office	office	NOUN
ftr-426	327	106	of	of	ADP
ftr-426	327	107	emergency	emergency	NOUN
ftr-426	327	108	services	service	NOUN
ftr-426	327	109	and	and	CCONJ
ftr-426	327	110	local	local	ADJ
ftr-426	327	111	authorities	authority	NOUN
ftr-426	327	112	to	to	PART
ftr-426	327	113	set	set	VERB
ftr-426	327	114	up	up	ADP
ftr-426	327	115	as	as	ADV
ftr-426	327	116	many	many	ADJ
ftr-426	327	117	as	as	ADP
ftr-426	327	118	sixteen	sixteen	NUM
ftr-426	327	119	local	local	ADJ
ftr-426	327	120	area	area	NOUN
ftr-426	327	121	recovery	recovery	NOUN
ftr-426	327	122	centers	center	NOUN
ftr-426	327	123	in	in	ADP
ftr-426	327	124	community	community	NOUN
ftr-426	327	125	centers	center	NOUN
ftr-426	327	126	and	and	CCONJ
ftr-426	327	127	other	other	ADJ
ftr-426	327	128	convenient	convenient	ADJ
ftr-426	327	129	locations	location	NOUN
ftr-426	327	130	throughout	throughout	ADP
ftr-426	327	131	the	the	DET
ftr-426	327	132	five	five	NUM
ftr-426	327	133	-	-	PUNCT
ftr-426	327	134	county	county	NOUN
ftr-426	327	135	disaster	disaster	NOUN
ftr-426	327	136	area.55	area.55	NOUN
ftr-426	327	137	these	these	DET
ftr-426	327	138	centers	center	NOUN
ftr-426	327	139	provided	provide	VERB
ftr-426	327	140	approximately	approximately	ADV
ftr-426	327	141	18,989	18,989	NUM
ftr-426	327	142	disaster	disaster	NOUN
ftr-426	327	143	victims	victim	NOUN
ftr-426	327	144	with	with	ADP
ftr-426	327	145	the	the	DET
ftr-426	327	146	opportunity	opportunity	NOUN
ftr-426	327	147	to	to	PART
ftr-426	327	148	gather	gather	VERB
ftr-426	327	149	critical	critical	ADJ
ftr-426	327	150	information	information	NOUN
ftr-426	327	151	and	and	CCONJ
ftr-426	327	152	advice	advice	NOUN
ftr-426	327	153	from	from	ADP
ftr-426	327	154	representatives	representative	NOUN
ftr-426	327	155	from	from	ADP
ftr-426	327	156	federal	federal	ADJ
ftr-426	327	157	relief	relief	NOUN
ftr-426	327	158	organizations	organization	NOUN
ftr-426	327	159	(	(	PUNCT
ftr-426	327	160	such	such	ADJ
ftr-426	327	161	as	as	ADP
ftr-426	327	162	fema	fema	PROPN
ftr-426	327	163	,	,	PUNCT
ftr-426	327	164	small	small	ADJ
ftr-426	327	165	business	business	NOUN
ftr-426	327	166	administration	administration	NOUN
ftr-426	327	167	,	,	PUNCT
ftr-426	327	168	the	the	DET
ftr-426	327	169	internal	internal	ADJ
ftr-426	327	170	revenue	revenue	NOUN
ftr-426	327	171	service	service	NOUN
ftr-426	327	172	(	(	PUNCT
ftr-426	327	173	irs	irs	PROPN
ftr-426	327	174	or	or	CCONJ
ftr-426	327	175	service	service	NOUN
ftr-426	327	176	)	)	PUNCT
ftr-426	327	177	and	and	CCONJ
ftr-426	327	178	the	the	DET
ftr-426	327	179	united	united	PROPN
ftr-426	327	180	states	states	PROPN
ftr-426	327	181	department	department	PROPN
ftr-426	327	182	of	of	ADP
ftr-426	327	183	agriculture	agriculture	PROPN
ftr-426	327	184	)	)	PUNCT
ftr-426	327	185	,	,	PUNCT
ftr-426	327	186	private	private	ADJ
ftr-426	327	187	insurance	insurance	NOUN
ftr-426	327	188	providers	provider	NOUN
ftr-426	327	189	and	and	CCONJ
ftr-426	327	190	local	local	ADJ
ftr-426	327	191	volunteer	volunteer	NOUN
ftr-426	327	192	agencies.56	agencies.56	NOUN
ftr-426	327	193	through	through	ADP
ftr-426	327	194	these	these	DET
ftr-426	327	195	resources	resource	NOUN
ftr-426	327	196	individuals	individual	NOUN
ftr-426	327	197	and	and	CCONJ
ftr-426	327	198	households	household	NOUN
ftr-426	327	199	received	receive	VERB
ftr-426	327	200	disaster	disaster	NOUN
ftr-426	327	201	assistance.57	assistance.57	ADJ
ftr-426	327	202	2	2	NUM
ftr-426	327	203	.	.	PUNCT
ftr-426	327	204	federal	federal	ADJ
ftr-426	327	205	assistance	assistance	NOUN
ftr-426	327	206	to	to	ADP
ftr-426	327	207	individuals	individual	NOUN
ftr-426	327	208	and	and	CCONJ
ftr-426	327	209	households	household	VERB
ftr-426	327	210	federal	federal	ADJ
ftr-426	327	211	assistance	assistance	NOUN
ftr-426	327	212	for	for	ADP
ftr-426	327	213	individuals	individual	NOUN
ftr-426	327	214	and	and	CCONJ
ftr-426	327	215	households	household	NOUN
ftr-426	327	216	includes	include	VERB
ftr-426	327	217	financial	financial	ADJ
ftr-426	327	218	aid	aid	NOUN
ftr-426	327	219	for	for	ADP
ftr-426	327	220	damage	damage	NOUN
ftr-426	327	221	to	to	ADP
ftr-426	327	222	residences	residence	NOUN
ftr-426	327	223	,	,	PUNCT
ftr-426	327	224	businesses	business	NOUN
ftr-426	327	225	,	,	PUNCT
ftr-426	327	226	and	and	CCONJ
ftr-426	327	227	personal	personal	ADJ
ftr-426	327	228	property	property	NOUN
ftr-426	327	229	and	and	CCONJ
ftr-426	327	230	necessary	necessary	ADJ
ftr-426	327	231	2005	2005	NUM
ftr-426	327	232	]	]	PUNCT
ftr-426	327	233	anatomy	anatomy	NOUN
ftr-426	327	234	of	of	ADP
ftr-426	327	235	a	a	DET
ftr-426	327	236	disaster	disaster	NOUN
ftr-426	327	237	965	965	NUM
ftr-426	327	238	58	58	NUM
ftr-426	327	239	.	.	PUNCT
ftr-426	328	1	i	i	PRON
ftr-426	328	2	d.	d.	PROPN
ftr-426	328	3	;	;	PUNCT
ftr-426	328	4	44	44	NUM
ftr-426	328	5	c.f.r	c.f.r	NOUN
ftr-426	328	6	.	.	PUNCT
ftr-426	329	1	§	§	PROPN
ftr-426	329	2	206.11(h	206.11(h	NUM
ftr-426	329	3	)	)	PUNCT
ftr-426	329	4	.	.	PUNCT
ftr-426	330	1	59	59	NUM
ftr-426	330	2	.	.	PUNCT
ftr-426	331	1	leon	leon	PROPN
ftr-426	331	2	&	&	CCONJ
ftr-426	331	3	lubin	lubin	PROPN
ftr-426	331	4	,	,	PUNCT
ftr-426	331	5	supra	supra	PROPN
ftr-426	331	6	note	note	PROPN
ftr-426	331	7	36	36	NUM
ftr-426	331	8	,	,	PUNCT
ftr-426	331	9	at	at	ADP
ftr-426	331	10	28	28	NUM
ftr-426	331	11	.	.	PUNCT
ftr-426	331	12	60	60	NUM
ftr-426	331	13	.	.	PUNCT
ftr-426	332	1	recovery	recovery	NOUN
ftr-426	332	2	times	time	NOUN
ftr-426	332	3	1	1	NUM
ftr-426	332	4	(	(	PUNCT
ftr-426	332	5	nov	nov	PROPN
ftr-426	332	6	.	.	PROPN
ftr-426	332	7	10	10	NUM
ftr-426	332	8	,	,	PUNCT
ftr-426	332	9	2003	2003	NUM
ftr-426	332	10	)	)	PUNCT
ftr-426	332	11	,	,	PUNCT
ftr-426	332	12	supra	supra	PROPN
ftr-426	332	13	note	note	NOUN
ftr-426	332	14	48	48	NUM
ftr-426	332	15	,	,	PUNCT
ftr-426	332	16	at	at	ADP
ftr-426	332	17	3	3	NUM
ftr-426	332	18	(	(	PUNCT
ftr-426	332	19	describing	describe	VERB
ftr-426	332	20	assistance	assistance	NOUN
ftr-426	332	21	available	available	ADJ
ftr-426	332	22	to	to	ADP
ftr-426	332	23	disaster	disaster	NOUN
ftr-426	332	24	victims	victim	NOUN
ftr-426	332	25	of	of	ADP
ftr-426	332	26	the	the	DET
ftr-426	332	27	2003	2003	NUM
ftr-426	332	28	california	california	PROPN
ftr-426	332	29	wildfires	wildfire	VERB
ftr-426	332	30	)	)	PUNCT
ftr-426	332	31	.	.	PUNCT
ftr-426	333	1	61	61	NUM
ftr-426	333	2	.	.	PUNCT
ftr-426	334	1	see	see	VERB
ftr-426	334	2	fema	fema	PROPN
ftr-426	334	3	,	,	PUNCT
ftr-426	334	4	individual	individual	ADJ
ftr-426	334	5	assistance	assistance	NOUN
ftr-426	334	6	programs	program	NOUN
ftr-426	334	7	,	,	PUNCT
ftr-426	334	8	available	available	ADJ
ftr-426	334	9	at	at	ADP
ftr-426	334	10	www.fema.gov/rrr/inassist.shtm	www.fema.gov/rrr/inassist.shtm	PROPN
ftr-426	334	11	(	(	PUNCT
ftr-426	334	12	last	last	ADV
ftr-426	334	13	visited	visit	VERB
ftr-426	334	14	june	june	PROPN
ftr-426	334	15	26	26	NUM
ftr-426	334	16	,	,	PUNCT
ftr-426	334	17	2004	2004	NUM
ftr-426	334	18	)	)	PUNCT
ftr-426	334	19	;	;	PUNCT
ftr-426	334	20	recovery	recovery	NOUN
ftr-426	334	21	times	time	NOUN
ftr-426	334	22	(	(	PUNCT
ftr-426	334	23	nov	nov	PROPN
ftr-426	334	24	.	.	PROPN
ftr-426	334	25	10	10	NUM
ftr-426	334	26	,	,	PUNCT
ftr-426	334	27	2003	2003	NUM
ftr-426	334	28	)	)	PUNCT
ftr-426	334	29	,	,	PUNCT
ftr-426	334	30	supra	supra	PROPN
ftr-426	334	31	note	note	NOUN
ftr-426	334	32	48	48	NUM
ftr-426	334	33	,	,	PUNCT
ftr-426	334	34	at	at	ADP
ftr-426	334	35	2	2	NUM
ftr-426	334	36	,	,	PUNCT
ftr-426	334	37	5	5	NUM
ftr-426	334	38	(	(	PUNCT
ftr-426	334	39	setting	set	VERB
ftr-426	334	40	forth	forth	ADP
ftr-426	334	41	answers	answer	NOUN
ftr-426	334	42	to	to	ADP
ftr-426	334	43	faqs	faqs	PROPN
ftr-426	334	44	about	about	ADP
ftr-426	334	45	disaster	disaster	NOUN
ftr-426	334	46	assistance	assistance	NOUN
ftr-426	334	47	and	and	CCONJ
ftr-426	334	48	describing	describe	VERB
ftr-426	334	49	the	the	DET
ftr-426	334	50	availability	availability	NOUN
ftr-426	334	51	of	of	ADP
ftr-426	334	52	sba	sba	PROPN
ftr-426	334	53	loans	loan	NOUN
ftr-426	334	54	)	)	PUNCT
ftr-426	334	55	;	;	PUNCT
ftr-426	334	56	california	california	PROPN
ftr-426	334	57	fires	fire	NOUN
ftr-426	334	58	report	report	VERB
ftr-426	334	59	,	,	PUNCT
ftr-426	335	1	supra	supra	PROPN
ftr-426	335	2	note	note	PROPN
ftr-426	335	3	26	26	NUM
ftr-426	335	4	,	,	PUNCT
ftr-426	335	5	at	at	ADP
ftr-426	335	6	53	53	NUM
ftr-426	335	7	(	(	PUNCT
ftr-426	335	8	noting	note	VERB
ftr-426	335	9	that	that	SCONJ
ftr-426	335	10	eighty	eighty	NUM
ftr-426	335	11	percent	percent	NOUN
ftr-426	335	12	of	of	ADP
ftr-426	335	13	the	the	DET
ftr-426	335	14	disaster	disaster	NOUN
ftr-426	335	15	relief	relief	NOUN
ftr-426	335	16	in	in	ADP
ftr-426	335	17	the	the	DET
ftr-426	335	18	california	california	PROPN
ftr-426	335	19	wildfires	wildfire	VERB
ftr-426	335	20	was	be	AUX
ftr-426	335	21	from	from	ADP
ftr-426	335	22	sba	sba	PROPN
ftr-426	335	23	in	in	ADP
ftr-426	335	24	the	the	DET
ftr-426	335	25	form	form	NOUN
ftr-426	335	26	of	of	ADP
ftr-426	335	27	low	low	ADJ
ftr-426	335	28	-	-	PUNCT
ftr-426	335	29	interest	interest	NOUN
ftr-426	335	30	loans	loan	NOUN
ftr-426	335	31	)	)	PUNCT
ftr-426	335	32	;	;	PUNCT
ftr-426	336	1	david	david	PROPN
ftr-426	336	2	w.	w.	PROPN
ftr-426	336	3	sar	sar	PROPN
ftr-426	336	4	,	,	PUNCT
ftr-426	336	5	helping	help	VERB
ftr-426	336	6	hands	hand	NOUN
ftr-426	336	7	:	:	PUNCT
ftr-426	336	8	aid	aid	NOUN
ftr-426	336	9	for	for	ADP
ftr-426	336	10	natural	natural	ADJ
ftr-426	336	11	disaster	disaster	NOUN
ftr-426	336	12	homeless	homeless	ADJ
ftr-426	336	13	vs.	vs.	ADP
ftr-426	336	14	aid	aid	NOUN
ftr-426	336	15	for	for	ADP
ftr-426	336	16	“	"	PUNCT
ftr-426	336	17	ordinary	ordinary	ADJ
ftr-426	336	18	homeless	homeless	ADJ
ftr-426	336	19	,	,	PUNCT
ftr-426	336	20	”	"	PUNCT
ftr-426	336	21	7	7	NUM
ftr-426	336	22	stan	stan	PROPN
ftr-426	336	23	.	.	PUNCT
ftr-426	337	1	l.	l.	PROPN
ftr-426	337	2	&	&	CCONJ
ftr-426	337	3	pol’y	pol’y	NOUN
ftr-426	337	4	rev	rev	VERB
ftr-426	337	5	129	129	NUM
ftr-426	337	6	,	,	PUNCT
ftr-426	337	7	132	132	NUM
ftr-426	337	8	(	(	PUNCT
ftr-426	337	9	winter	winter	NOUN
ftr-426	337	10	1995	1995	NUM
ftr-426	337	11	-	-	SYM
ftr-426	337	12	96	96	NUM
ftr-426	337	13	)	)	PUNCT
ftr-426	337	14	(	(	PUNCT
ftr-426	337	15	describing	describe	VERB
ftr-426	337	16	the	the	DET
ftr-426	337	17	benefits	benefit	NOUN
ftr-426	337	18	of	of	ADP
ftr-426	337	19	sba	sba	PROPN
ftr-426	337	20	loans	loan	NOUN
ftr-426	337	21	in	in	ADP
ftr-426	337	22	the	the	DET
ftr-426	337	23	disaster	disaster	NOUN
ftr-426	337	24	relief	relief	NOUN
ftr-426	337	25	process	process	NOUN
ftr-426	337	26	)	)	PUNCT
ftr-426	337	27	;	;	PUNCT
ftr-426	337	28	see	see	VERB
ftr-426	337	29	also	also	ADV
ftr-426	337	30	15	15	NUM
ftr-426	337	31	u.s.c.a	u.s.c.a	PROPN
ftr-426	337	32	.	.	PUNCT
ftr-426	338	1	§	§	PROPN
ftr-426	338	2	636(b	636(b	PROPN
ftr-426	338	3	)	)	PUNCT
ftr-426	338	4	(	(	PUNCT
ftr-426	338	5	2004	2004	NUM
ftr-426	338	6	)	)	PUNCT
ftr-426	338	7	;	;	PUNCT
ftr-426	338	8	13	13	NUM
ftr-426	338	9	c.f.r	c.f.r	NOUN
ftr-426	338	10	.	.	PUNCT
ftr-426	339	1	§	§	PROPN
ftr-426	339	2	123	123	NUM
ftr-426	339	3	(	(	PUNCT
ftr-426	339	4	2004	2004	NUM
ftr-426	339	5	)	)	PUNCT
ftr-426	339	6	,	,	PUNCT
ftr-426	339	7	et	et	PROPN
ftr-426	339	8	seq	seq	PROPN
ftr-426	339	9	.	.	PROPN
ftr-426	339	10	62	62	NUM
ftr-426	339	11	.	.	PUNCT
ftr-426	340	1	see	see	VERB
ftr-426	340	2	13	13	NUM
ftr-426	340	3	c.f.r	c.f.r	NOUN
ftr-426	340	4	.	.	PUNCT
ftr-426	341	1	§	§	PROPN
ftr-426	341	2	123.3	123.3	NUM
ftr-426	341	3	(	(	PUNCT
ftr-426	341	4	2004	2004	NUM
ftr-426	341	5	)	)	PUNCT
ftr-426	341	6	.	.	PUNCT
ftr-426	342	1	63	63	NUM
ftr-426	342	2	.	.	PUNCT
ftr-426	343	1	see	see	VERB
ftr-426	343	2	jeffrey	jeffrey	PROPN
ftr-426	343	3	a.	a.	PROPN
ftr-426	343	4	unger	unger	PROPN
ftr-426	343	5	,	,	PUNCT
ftr-426	343	6	valuation	valuation	NOUN
ftr-426	343	7	of	of	ADP
ftr-426	343	8	real	real	ADJ
ftr-426	343	9	estate	estate	NOUN
ftr-426	343	10	losses	loss	NOUN
ftr-426	343	11	arising	arise	VERB
ftr-426	343	12	from	from	ADP
ftr-426	343	13	natural	natural	ADJ
ftr-426	343	14	disasters	disaster	NOUN
ftr-426	343	15	:	:	PUNCT
ftr-426	343	16	opportunities	opportunity	NOUN
ftr-426	343	17	for	for	ADP
ftr-426	343	18	coordination	coordination	NOUN
ftr-426	343	19	with	with	ADP
ftr-426	343	20	fema	fema	PROPN
ftr-426	343	21	disaster	disaster	NOUN
ftr-426	343	22	loss	loss	NOUN
ftr-426	343	23	verification	verification	NOUN
ftr-426	343	24	,	,	PUNCT
ftr-426	343	25	25	25	NUM
ftr-426	343	26	j.	j.	PROPN
ftr-426	343	27	real	real	ADJ
ftr-426	343	28	est	est	X
ftr-426	343	29	.	.	PUNCT
ftr-426	344	1	tax’n	tax’n	NOUN
ftr-426	344	2	52	52	NUM
ftr-426	344	3	,	,	PUNCT
ftr-426	344	4	58	58	NUM
ftr-426	344	5	(	(	PUNCT
ftr-426	344	6	fall	fall	NOUN
ftr-426	344	7	1997	1997	NUM
ftr-426	344	8	)	)	PUNCT
ftr-426	344	9	.	.	PUNCT
ftr-426	345	1	64	64	NUM
ftr-426	345	2	.	.	NOUN
ftr-426	345	3	13	13	NUM
ftr-426	345	4	c.f.r	c.f.r	NOUN
ftr-426	345	5	.	.	PUNCT
ftr-426	346	1	§	§	PROPN
ftr-426	346	2	123.101	123.101	NUM
ftr-426	346	3	.	.	PUNCT
ftr-426	347	1	65	65	NUM
ftr-426	347	2	.	.	PUNCT
ftr-426	348	1	see	see	VERB
ftr-426	348	2	15	15	NUM
ftr-426	348	3	u.s.c	u.s.c	ADJ
ftr-426	348	4	.	.	PUNCT
ftr-426	349	1	§	§	PROPN
ftr-426	349	2	636(b	636(b	PROPN
ftr-426	349	3	)	)	PUNCT
ftr-426	349	4	;	;	PUNCT
ftr-426	349	5	13	13	NUM
ftr-426	349	6	c.f.r	c.f.r	NOUN
ftr-426	349	7	.	.	PUNCT
ftr-426	350	1	§	§	PROPN
ftr-426	350	2	123.61	123.61	NUM
ftr-426	350	3	;	;	PUNCT
ftr-426	350	4	recovery	recovery	NOUN
ftr-426	350	5	times	time	NOUN
ftr-426	350	6	1	1	NUM
ftr-426	350	7	(	(	PUNCT
ftr-426	350	8	nov	nov	PROPN
ftr-426	350	9	.	.	PROPN
ftr-426	350	10	10	10	NUM
ftr-426	350	11	,	,	PUNCT
ftr-426	350	12	2003	2003	NUM
ftr-426	350	13	)	)	PUNCT
ftr-426	350	14	,	,	PUNCT
ftr-426	350	15	supra	supra	PROPN
ftr-426	350	16	note	note	NOUN
ftr-426	350	17	48	48	NUM
ftr-426	350	18	,	,	PUNCT
ftr-426	350	19	at	at	ADP
ftr-426	350	20	3	3	NUM
ftr-426	350	21	(	(	PUNCT
ftr-426	350	22	detailing	detail	VERB
ftr-426	350	23	homeowner	homeowner	NOUN
ftr-426	350	24	disaster	disaster	NOUN
ftr-426	350	25	loans	loan	NOUN
ftr-426	350	26	)	)	PUNCT
ftr-426	350	27	.	.	PUNCT
ftr-426	351	1	“	"	PUNCT
ftr-426	351	2	disasters	disaster	NOUN
ftr-426	351	3	are	be	AUX
ftr-426	351	4	the	the	DET
ftr-426	351	5	only	only	ADJ
ftr-426	351	6	times	time	NOUN
ftr-426	351	7	the	the	DET
ftr-426	351	8	sba	sba	PROPN
ftr-426	351	9	may	may	AUX
ftr-426	351	10	provide	provide	VERB
ftr-426	351	11	low	low	ADJ
ftr-426	351	12	-	-	PUNCT
ftr-426	351	13	interest	interest	NOUN
ftr-426	351	14	loans	loan	NOUN
ftr-426	351	15	to	to	ADP
ftr-426	351	16	homeowners	homeowner	NOUN
ftr-426	351	17	,	,	PUNCT
ftr-426	351	18	as	as	ADV
ftr-426	351	19	well	well	ADV
ftr-426	351	20	as	as	ADP
ftr-426	351	21	small	small	ADJ
ftr-426	351	22	business	business	NOUN
ftr-426	351	23	owners	owner	NOUN
ftr-426	351	24	.	.	PUNCT
ftr-426	351	25	”	"	PUNCT
ftr-426	352	1	leon	leon	PROPN
ftr-426	352	2	&	&	CCONJ
ftr-426	352	3	lubin	lubin	PROPN
ftr-426	352	4	,	,	PUNCT
ftr-426	352	5	supra	supra	PROPN
ftr-426	352	6	note	note	PROPN
ftr-426	352	7	36	36	NUM
ftr-426	352	8	,	,	PUNCT
ftr-426	352	9	at	at	ADP
ftr-426	352	10	29	29	NUM
ftr-426	352	11	;	;	PUNCT
ftr-426	352	12	see	see	VERB
ftr-426	352	13	also	also	ADV
ftr-426	352	14	fema	fema	PROPN
ftr-426	352	15	,	,	PUNCT
ftr-426	352	16	recovery	recovery	NOUN
ftr-426	352	17	times	time	NOUN
ftr-426	352	18	3	3	NUM
ftr-426	352	19	(	(	PUNCT
ftr-426	352	20	dec.30	dec.30	NOUN
ftr-426	352	21	,	,	PUNCT
ftr-426	352	22	2003	2003	NUM
ftr-426	352	23	)	)	PUNCT
ftr-426	352	24	(	(	PUNCT
ftr-426	352	25	answering	answer	VERB
ftr-426	352	26	faqs	faq	NOUN
ftr-426	352	27	on	on	ADP
ftr-426	352	28	sba	sba	PROPN
ftr-426	352	29	loans	loan	NOUN
ftr-426	352	30	including	include	VERB
ftr-426	352	31	that	that	SCONJ
ftr-426	352	32	the	the	DET
ftr-426	352	33	sba	sba	NOUN
ftr-426	352	34	can	can	AUX
ftr-426	352	35	refinance	refinance	VERB
ftr-426	352	36	an	an	DET
ftr-426	352	37	existing	exist	VERB
ftr-426	352	38	mortgage	mortgage	NOUN
ftr-426	352	39	to	to	PART
ftr-426	352	40	include	include	VERB
ftr-426	352	41	necessary	necessary	ADJ
ftr-426	352	42	funding	funding	NOUN
ftr-426	352	43	for	for	ADP
ftr-426	352	44	disaster	disaster	NOUN
ftr-426	352	45	repairs	repair	NOUN
ftr-426	352	46	not	not	PART
ftr-426	352	47	covered	cover	VERB
ftr-426	352	48	by	by	ADP
ftr-426	352	49	insurance	insurance	NOUN
ftr-426	352	50	)	)	PUNCT
ftr-426	352	51	.	.	PUNCT
ftr-426	353	1	the	the	DET
ftr-426	353	2	sba	sba	PROPN
ftr-426	353	3	will	will	AUX
ftr-426	353	4	increase	increase	VERB
ftr-426	353	5	the	the	DET
ftr-426	353	6	amount	amount	NOUN
ftr-426	353	7	of	of	ADP
ftr-426	353	8	any	any	DET
ftr-426	353	9	loan	loan	NOUN
ftr-426	353	10	by	by	ADP
ftr-426	353	11	up	up	ADP
ftr-426	353	12	to	to	PART
ftr-426	353	13	twenty	twenty	NUM
ftr-426	353	14	percent	percent	NOUN
ftr-426	353	15	to	to	PART
ftr-426	353	16	protect	protect	VERB
ftr-426	353	17	from	from	ADP
ftr-426	353	18	or	or	CCONJ
ftr-426	353	19	mitigate	mitigate	VERB
ftr-426	353	20	damage	damage	NOUN
ftr-426	353	21	from	from	ADP
ftr-426	353	22	future	future	ADJ
ftr-426	353	23	similar	similar	ADJ
ftr-426	353	24	disasters	disaster	NOUN
ftr-426	353	25	.	.	PUNCT
ftr-426	354	1	13	13	NUM
ftr-426	354	2	c.f.r	c.f.r	NOUN
ftr-426	354	3	.	.	PUNCT
ftr-426	355	1	§	§	PROPN
ftr-426	355	2	§	§	PROPN
ftr-426	355	3	123.7	123.7	NUM
ftr-426	355	4	,	,	PUNCT
ftr-426	355	5	123.105(a)(4	123.105(a)(4	NUM
ftr-426	355	6	)	)	PUNCT
ftr-426	355	7	,	,	PUNCT
ftr-426	355	8	123.107	123.107	NUM
ftr-426	355	9	(	(	PUNCT
ftr-426	355	10	2004	2004	NUM
ftr-426	355	11	)	)	PUNCT
ftr-426	355	12	.	.	PUNCT
ftr-426	356	1	in	in	ADP
ftr-426	356	2	addition	addition	NOUN
ftr-426	356	3	to	to	ADP
ftr-426	356	4	the	the	DET
ftr-426	356	5	costs	cost	NOUN
ftr-426	356	6	of	of	ADP
ftr-426	356	7	restoration	restoration	NOUN
ftr-426	356	8	and	and	CCONJ
ftr-426	356	9	mitigation	mitigation	NOUN
ftr-426	356	10	,	,	PUNCT
ftr-426	356	11	sba	sba	PROPN
ftr-426	356	12	loans	loan	NOUN
ftr-426	356	13	may	may	AUX
ftr-426	356	14	cover	cover	VERB
ftr-426	356	15	personal	personal	ADJ
ftr-426	356	16	expenses	expense	NOUN
ftr-426	356	17	and	and	CCONJ
ftr-426	356	18	professional	professional	ADJ
ftr-426	356	19	fees	fee	NOUN
ftr-426	356	20	.	.	PUNCT
ftr-426	357	1	see	see	VERB
ftr-426	357	2	unger	unger	NOUN
ftr-426	357	3	,	,	PUNCT
ftr-426	357	4	surpa	surpa	ADV
ftr-426	357	5	note	note	VERB
ftr-426	357	6	63	63	NUM
ftr-426	357	7	,	,	PUNCT
ftr-426	357	8	at	at	ADP
ftr-426	357	9	71	71	NUM
ftr-426	357	10	.	.	PUNCT
ftr-426	358	1	however	however	ADV
ftr-426	358	2	,	,	PUNCT
ftr-426	358	3	the	the	DET
ftr-426	358	4	sba	sba	NOUN
ftr-426	358	5	is	be	AUX
ftr-426	358	6	prohibited	prohibit	VERB
ftr-426	358	7	from	from	ADP
ftr-426	358	8	lending	lending	NOUN
ftr-426	358	9	funds	fund	NOUN
ftr-426	358	10	that	that	PRON
ftr-426	358	11	represent	represent	VERB
ftr-426	358	12	compensation	compensation	NOUN
ftr-426	358	13	for	for	ADP
ftr-426	358	14	the	the	DET
ftr-426	358	15	disaster	disaster	NOUN
ftr-426	358	16	victim	victim	NOUN
ftr-426	358	17	’s	’s	PART
ftr-426	358	18	labor	labor	NOUN
ftr-426	358	19	.	.	PUNCT
ftr-426	359	1	13	13	NUM
ftr-426	359	2	c.f.r	c.f.r	NOUN
ftr-426	359	3	.	.	PUNCT
ftr-426	360	1	§	§	PROPN
ftr-426	360	2	123.9(a	123.9(a	PROPN
ftr-426	360	3	)	)	PUNCT
ftr-426	360	4	(	(	PUNCT
ftr-426	360	5	2004	2004	NUM
ftr-426	360	6	)	)	PUNCT
ftr-426	360	7	.	.	PUNCT
ftr-426	361	1	expenses	expense	NOUN
ftr-426	361	2	and	and	CCONJ
ftr-426	361	3	serious	serious	ADJ
ftr-426	361	4	needs	need	NOUN
ftr-426	361	5	that	that	PRON
ftr-426	361	6	are	be	AUX
ftr-426	361	7	not	not	PART
ftr-426	361	8	covered	cover	VERB
ftr-426	361	9	by	by	ADP
ftr-426	361	10	insurance.58	insurance.58	NOUN
ftr-426	361	11	only	only	ADV
ftr-426	361	12	registered	register	VERB
ftr-426	361	13	individuals	individual	NOUN
ftr-426	361	14	and	and	CCONJ
ftr-426	361	15	businesses	business	NOUN
ftr-426	361	16	that	that	PRON
ftr-426	361	17	are	be	AUX
ftr-426	361	18	located	locate	VERB
ftr-426	361	19	in	in	ADP
ftr-426	361	20	an	an	DET
ftr-426	361	21	area	area	NOUN
ftr-426	361	22	declared	declare	VERB
ftr-426	361	23	a	a	DET
ftr-426	361	24	disaster	disaster	NOUN
ftr-426	361	25	by	by	ADP
ftr-426	361	26	the	the	DET
ftr-426	361	27	president	president	PROPN
ftr-426	361	28	qualify	qualify	VERB
ftr-426	361	29	for	for	ADP
ftr-426	361	30	federal	federal	ADJ
ftr-426	361	31	assistance.59	assistance.59	PROPN
ftr-426	361	32	this	this	DET
ftr-426	361	33	assistance	assistance	NOUN
ftr-426	361	34	is	be	AUX
ftr-426	361	35	comprised	comprise	VERB
ftr-426	361	36	of	of	ADP
ftr-426	361	37	several	several	ADJ
ftr-426	361	38	components	component	NOUN
ftr-426	361	39	including	include	VERB
ftr-426	361	40	low	low	ADJ
ftr-426	361	41	-	-	PUNCT
ftr-426	361	42	interest	interest	NOUN
ftr-426	361	43	loans	loan	NOUN
ftr-426	361	44	,	,	PUNCT
ftr-426	361	45	cash	cash	NOUN
ftr-426	361	46	grants	grant	NOUN
ftr-426	361	47	,	,	PUNCT
ftr-426	361	48	and	and	CCONJ
ftr-426	361	49	in	in	ADP
ftr-426	361	50	-	-	PUNCT
ftr-426	361	51	kind	kind	NOUN
ftr-426	361	52	assistance.60	assistance.60	PROPN
ftr-426	361	53	a.	a.	NOUN
ftr-426	361	54	small	small	PROPN
ftr-426	361	55	business	business	PROPN
ftr-426	361	56	administration	administration	PROPN
ftr-426	361	57	(	(	PUNCT
ftr-426	361	58	sba	sba	PROPN
ftr-426	361	59	)	)	PUNCT
ftr-426	361	60	disaster	disaster	NOUN
ftr-426	361	61	loans	loan	NOUN
ftr-426	361	62	most	most	ADJ
ftr-426	361	63	of	of	ADP
ftr-426	361	64	the	the	DET
ftr-426	361	65	federal	federal	ADJ
ftr-426	361	66	assistance	assistance	NOUN
ftr-426	361	67	for	for	ADP
ftr-426	361	68	individual	individual	ADJ
ftr-426	361	69	disaster	disaster	NOUN
ftr-426	361	70	victims	victim	NOUN
ftr-426	361	71	is	be	AUX
ftr-426	361	72	in	in	ADP
ftr-426	361	73	the	the	DET
ftr-426	361	74	form	form	NOUN
ftr-426	361	75	of	of	ADP
ftr-426	361	76	low	low	ADJ
ftr-426	361	77	-	-	PUNCT
ftr-426	361	78	interest	interest	NOUN
ftr-426	361	79	,	,	PUNCT
ftr-426	361	80	federally	federally	ADV
ftr-426	361	81	subsidized	subsidized	ADJ
ftr-426	361	82	loans	loan	NOUN
ftr-426	361	83	for	for	ADP
ftr-426	361	84	expenses	expense	NOUN
ftr-426	361	85	not	not	PART
ftr-426	361	86	covered	cover	VERB
ftr-426	361	87	by	by	ADP
ftr-426	361	88	state	state	NOUN
ftr-426	361	89	or	or	CCONJ
ftr-426	361	90	local	local	ADJ
ftr-426	361	91	programs	program	NOUN
ftr-426	361	92	,	,	PUNCT
ftr-426	361	93	or	or	CCONJ
ftr-426	361	94	private	private	ADJ
ftr-426	361	95	insurance.61	insurance.61	NOUN
ftr-426	361	96	any	any	DET
ftr-426	361	97	owner	owner	NOUN
ftr-426	361	98	of	of	ADP
ftr-426	361	99	damaged	damage	VERB
ftr-426	361	100	real	real	ADJ
ftr-426	361	101	property	property	NOUN
ftr-426	361	102	located	locate	VERB
ftr-426	361	103	in	in	ADP
ftr-426	361	104	a	a	DET
ftr-426	361	105	presidentially	presidentially	NOUN
ftr-426	361	106	declared	declare	VERB
ftr-426	361	107	disaster	disaster	NOUN
ftr-426	361	108	area	area	NOUN
ftr-426	361	109	is	be	AUX
ftr-426	361	110	eligible	eligible	ADJ
ftr-426	361	111	to	to	PART
ftr-426	361	112	apply	apply	VERB
ftr-426	361	113	for	for	ADP
ftr-426	361	114	a	a	DET
ftr-426	361	115	loan	loan	NOUN
ftr-426	361	116	to	to	PART
ftr-426	361	117	repair	repair	VERB
ftr-426	361	118	uninsured	uninsured	ADJ
ftr-426	361	119	damage.62	damage.62	NOUN
ftr-426	361	120	the	the	DET
ftr-426	361	121	government	government	NOUN
ftr-426	361	122	wants	want	VERB
ftr-426	361	123	to	to	PART
ftr-426	361	124	encourage	encourage	VERB
ftr-426	361	125	disaster	disaster	NOUN
ftr-426	361	126	victims	victim	NOUN
ftr-426	361	127	to	to	PART
ftr-426	361	128	rebuild.63	rebuild.63	VERB
ftr-426	361	129	therefore	therefore	ADV
ftr-426	361	130	,	,	PUNCT
ftr-426	361	131	government	government	NOUN
ftr-426	361	132	loans	loan	NOUN
ftr-426	361	133	are	be	AUX
ftr-426	361	134	not	not	PART
ftr-426	361	135	generally	generally	ADV
ftr-426	361	136	available	available	ADJ
ftr-426	361	137	to	to	ADP
ftr-426	361	138	buyers	buyer	NOUN
ftr-426	361	139	of	of	ADP
ftr-426	361	140	disaster	disaster	NOUN
ftr-426	361	141	property.64	property.64	VERB
ftr-426	361	142	small	small	ADJ
ftr-426	361	143	business	business	PROPN
ftr-426	361	144	administration	administration	PROPN
ftr-426	361	145	(	(	PUNCT
ftr-426	361	146	sba	sba	PROPN
ftr-426	361	147	)	)	PUNCT
ftr-426	361	148	low	low	ADJ
ftr-426	361	149	-	-	PUNCT
ftr-426	361	150	interest	interest	NOUN
ftr-426	361	151	disaster	disaster	NOUN
ftr-426	361	152	loans	loan	NOUN
ftr-426	361	153	of	of	ADP
ftr-426	361	154	up	up	ADP
ftr-426	361	155	to	to	PART
ftr-426	361	156	$	$	SYM
ftr-426	361	157	200,000	200,000	NUM
ftr-426	361	158	are	be	AUX
ftr-426	361	159	available	available	ADJ
ftr-426	361	160	to	to	ADP
ftr-426	361	161	homeowners	homeowner	NOUN
ftr-426	361	162	for	for	ADP
ftr-426	361	163	real	real	ADJ
ftr-426	361	164	estate	estate	NOUN
ftr-426	361	165	repairs	repair	NOUN
ftr-426	361	166	,	,	PUNCT
ftr-426	361	167	and	and	CCONJ
ftr-426	361	168	additional	additional	ADJ
ftr-426	361	169	loans	loan	NOUN
ftr-426	361	170	of	of	ADP
ftr-426	361	171	up	up	ADP
ftr-426	361	172	to	to	PART
ftr-426	361	173	$	$	SYM
ftr-426	361	174	40,000	40,000	NUM
ftr-426	361	175	are	be	AUX
ftr-426	361	176	available	available	ADJ
ftr-426	361	177	to	to	ADP
ftr-426	361	178	tenants	tenant	NOUN
ftr-426	361	179	and	and	CCONJ
ftr-426	361	180	homeowners	homeowner	NOUN
ftr-426	361	181	to	to	PART
ftr-426	361	182	replace	replace	VERB
ftr-426	361	183	personal	personal	ADJ
ftr-426	361	184	property	property	NOUN
ftr-426	361	185	losses	loss	NOUN
ftr-426	361	186	and	and	CCONJ
ftr-426	361	187	other	other	ADJ
ftr-426	361	188	costs.65	costs.65	PROPN
ftr-426	361	189	966	966	NUM
ftr-426	361	190	florida	florida	PROPN
ftr-426	361	191	tax	tax	NOUN
ftr-426	361	192	review	review	NOUN
ftr-426	362	1	[	[	X
ftr-426	362	2	vol.6:10	vol.6:10	PROPN
ftr-426	362	3	66	66	NUM
ftr-426	362	4	.	.	PUNCT
ftr-426	363	1	see	see	VERB
ftr-426	363	2	15	15	NUM
ftr-426	363	3	u.s.c	u.s.c	ADJ
ftr-426	363	4	.	.	PUNCT
ftr-426	364	1	§	§	PROPN
ftr-426	364	2	636(b	636(b	PROPN
ftr-426	364	3	)	)	PUNCT
ftr-426	364	4	;	;	PUNCT
ftr-426	364	5	13	13	NUM
ftr-426	364	6	c.f.r	c.f.r	NOUN
ftr-426	364	7	.	.	PUNCT
ftr-426	365	1	§	§	PROPN
ftr-426	365	2	123.61	123.61	NUM
ftr-426	365	3	;	;	PUNCT
ftr-426	365	4	recovery	recovery	NOUN
ftr-426	365	5	times	time	NOUN
ftr-426	365	6	1	1	NUM
ftr-426	365	7	(	(	PUNCT
ftr-426	365	8	nov	nov	PROPN
ftr-426	365	9	.	.	PROPN
ftr-426	365	10	10	10	NUM
ftr-426	365	11	,	,	PUNCT
ftr-426	365	12	2003	2003	NUM
ftr-426	365	13	)	)	PUNCT
ftr-426	365	14	supra	supra	PROPN
ftr-426	365	15	note	note	NOUN
ftr-426	365	16	48	48	NUM
ftr-426	365	17	,	,	PUNCT
ftr-426	365	18	at	at	ADP
ftr-426	365	19	3	3	NUM
ftr-426	365	20	(	(	PUNCT
ftr-426	365	21	detailing	detail	VERB
ftr-426	365	22	business	business	NOUN
ftr-426	365	23	disaster	disaster	NOUN
ftr-426	365	24	loans	loan	NOUN
ftr-426	365	25	)	)	PUNCT
ftr-426	365	26	.	.	PUNCT
ftr-426	366	1	67	67	NUM
ftr-426	366	2	.	.	PUNCT
ftr-426	367	1	i	i	PRON
ftr-426	367	2	d.	d.	PROPN
ftr-426	367	3	;	;	PUNCT
ftr-426	367	4	california	california	PROPN
ftr-426	367	5	fires	fire	NOUN
ftr-426	367	6	report	report	VERB
ftr-426	367	7	,	,	PUNCT
ftr-426	367	8	supra	supra	PROPN
ftr-426	367	9	note	note	PROPN
ftr-426	367	10	26	26	NUM
ftr-426	367	11	,	,	PUNCT
ftr-426	367	12	at	at	ADP
ftr-426	367	13	53	53	NUM
ftr-426	367	14	(	(	PUNCT
ftr-426	367	15	describing	describe	VERB
ftr-426	367	16	this	this	DET
ftr-426	367	17	program	program	NOUN
ftr-426	367	18	as	as	ADP
ftr-426	367	19	the	the	DET
ftr-426	367	20	physical	physical	ADJ
ftr-426	367	21	damage	damage	NOUN
ftr-426	367	22	loan	loan	NOUN
ftr-426	367	23	program	program	NOUN
ftr-426	367	24	addressing	address	VERB
ftr-426	367	25	physical	physical	ADJ
ftr-426	367	26	damage	damage	NOUN
ftr-426	367	27	to	to	ADP
ftr-426	367	28	real	real	ADJ
ftr-426	367	29	estate	estate	NOUN
ftr-426	367	30	and	and	CCONJ
ftr-426	367	31	personal	personal	ADJ
ftr-426	367	32	property	property	NOUN
ftr-426	367	33	including	include	VERB
ftr-426	367	34	inventory	inventory	NOUN
ftr-426	367	35	)	)	PUNCT
ftr-426	367	36	;	;	PUNCT
ftr-426	367	37	dept	dept	NOUN
ftr-426	367	38	.	.	PROPN
ftr-426	367	39	of	of	ADP
ftr-426	367	40	homeland	homeland	NOUN
ftr-426	367	41	security	security	NOUN
ftr-426	367	42	,	,	PUNCT
ftr-426	367	43	emergency	emergency	NOUN
ftr-426	367	44	preparedness	preparedness	NOUN
ftr-426	367	45	and	and	CCONJ
ftr-426	367	46	response	response	NOUN
ftr-426	367	47	directorate	directorate	NOUN
ftr-426	367	48	,	,	PUNCT
ftr-426	367	49	a	a	DET
ftr-426	367	50	guide	guide	NOUN
ftr-426	367	51	to	to	ADP
ftr-426	367	52	the	the	DET
ftr-426	367	53	disaster	disaster	NOUN
ftr-426	367	54	declaration	declaration	NOUN
ftr-426	367	55	process	process	VERB
ftr-426	367	56	a	a	DET
ftr-426	367	57	n	n	NOUN
ftr-426	368	1	d	d	NOUN
ftr-426	368	2	f	f	X
ftr-426	368	3	e	e	X
ftr-426	368	4	d	d	X
ftr-426	368	5	e	e	X
ftr-426	368	6	r	r	NOUN
ftr-426	368	7	a	a	DET
ftr-426	368	8	l	l	NOUN
ftr-426	369	1	d	d	NOUN
ftr-426	369	2	i	i	PRON
ftr-426	369	3	s	s	VERB
ftr-426	369	4	a	a	DET
ftr-426	369	5	s	s	NOUN
ftr-426	369	6	t	t	NOUN
ftr-426	369	7	e	e	NOUN
ftr-426	369	8	r	r	NOUN
ftr-426	369	9	a	a	DET
ftr-426	369	10	s	s	NOUN
ftr-426	369	11	s	s	X
ftr-426	369	12	i	i	PRON
ftr-426	369	13	st	st	VERB
ftr-426	369	14	a	a	DET
ftr-426	369	15	n	n	NOUN
ftr-426	369	16	c	c	NOUN
ftr-426	369	17	e	e	X
ftr-426	369	18	2	2	NUM
ftr-426	369	19	(	(	PUNCT
ftr-426	369	20	u	u	NOUN
ftr-426	369	21	p	p	PROPN
ftr-426	369	22	d	d	PROPN
ftr-426	369	23	a	a	DET
ftr-426	369	24	t	t	NOUN
ftr-426	369	25	e	e	X
ftr-426	370	1	d	d	NOUN
ftr-426	370	2	m	m	VERB
ftr-426	370	3	a	a	DET
ftr-426	370	4	r	r	NOUN
ftr-426	370	5	.	.	PUNCT
ftr-426	370	6	2	2	NUM
ftr-426	370	7	0	0	NUM
ftr-426	370	8	0	0	NUM
ftr-426	370	9	3	3	NUM
ftr-426	370	10	)	)	PUNCT
ftr-426	370	11	,	,	PUNCT
ftr-426	370	12	a	a	DET
ftr-426	370	13	t	t	NOUN
ftr-426	370	14	www.fema.gov/rrr/dec_guid.shtm	www.fema.gov/rrr/dec_guid.shtm	PROPN
ftr-426	370	15	(	(	PUNCT
ftr-426	370	16	describing	describe	VERB
ftr-426	370	17	the	the	DET
ftr-426	370	18	assistance	assistance	NOUN
ftr-426	370	19	available	available	ADJ
ftr-426	370	20	for	for	ADP
ftr-426	370	21	individuals	individual	NOUN
ftr-426	370	22	)	)	PUNCT
ftr-426	370	23	.	.	PUNCT
ftr-426	371	1	68	68	NUM
ftr-426	371	2	.	.	PUNCT
ftr-426	372	1	i	i	PRON
ftr-426	372	2	d.	d.	PROPN
ftr-426	372	3	;	;	PUNCT
ftr-426	372	4	recovery	recovery	NOUN
ftr-426	372	5	times	time	NOUN
ftr-426	372	6	1	1	NUM
ftr-426	372	7	(	(	PUNCT
ftr-426	372	8	nov	nov	PROPN
ftr-426	372	9	.	.	PROPN
ftr-426	372	10	10	10	NUM
ftr-426	372	11	,	,	PUNCT
ftr-426	372	12	2003	2003	NUM
ftr-426	372	13	)	)	PUNCT
ftr-426	372	14	supra	supra	PROPN
ftr-426	372	15	note	note	NOUN
ftr-426	372	16	48	48	NUM
ftr-426	372	17	at	at	ADP
ftr-426	372	18	3	3	NUM
ftr-426	372	19	,	,	PUNCT
ftr-426	372	20	5	5	NUM
ftr-426	372	21	(	(	PUNCT
ftr-426	372	22	detailing	detail	VERB
ftr-426	372	23	the	the	DET
ftr-426	372	24	types	type	NOUN
ftr-426	372	25	of	of	ADP
ftr-426	372	26	business	business	NOUN
ftr-426	372	27	disaster	disaster	NOUN
ftr-426	372	28	loans	loan	NOUN
ftr-426	372	29	)	)	PUNCT
ftr-426	372	30	;	;	PUNCT
ftr-426	372	31	california	california	PROPN
ftr-426	372	32	fires	fire	NOUN
ftr-426	372	33	report	report	VERB
ftr-426	372	34	,	,	PUNCT
ftr-426	372	35	supra	supra	PROPN
ftr-426	372	36	note	note	PROPN
ftr-426	372	37	26	26	NUM
ftr-426	372	38	,	,	PUNCT
ftr-426	372	39	at	at	ADP
ftr-426	372	40	53	53	NUM
ftr-426	372	41	(	(	PUNCT
ftr-426	372	42	describing	describe	VERB
ftr-426	372	43	this	this	DET
ftr-426	372	44	program	program	NOUN
ftr-426	372	45	as	as	ADP
ftr-426	372	46	the	the	DET
ftr-426	372	47	economic	economic	ADJ
ftr-426	372	48	injury	injury	NOUN
ftr-426	372	49	disaster	disaster	NOUN
ftr-426	372	50	loan	loan	NOUN
ftr-426	372	51	program	program	NOUN
ftr-426	372	52	assisting	assisting	NOUN
ftr-426	372	53	in	in	ADP
ftr-426	372	54	meeting	meet	VERB
ftr-426	372	55	basic	basic	ADJ
ftr-426	372	56	operating	operating	NOUN
ftr-426	372	57	expenses	expense	NOUN
ftr-426	372	58	with	with	ADP
ftr-426	372	59	working	work	VERB
ftr-426	372	60	capital	capital	NOUN
ftr-426	372	61	loans	loan	NOUN
ftr-426	372	62	for	for	ADP
ftr-426	372	63	disaster	disaster	NOUN
ftr-426	372	64	related	relate	VERB
ftr-426	372	65	business	business	NOUN
ftr-426	372	66	downturns	downturn	NOUN
ftr-426	372	67	)	)	PUNCT
ftr-426	372	68	.	.	PUNCT
ftr-426	373	1	69	69	NUM
ftr-426	373	2	.	.	PUNCT
ftr-426	374	1	leon	leon	PROPN
ftr-426	374	2	&	&	CCONJ
ftr-426	374	3	lubin	lubin	PROPN
ftr-426	374	4	,	,	PUNCT
ftr-426	374	5	supra	supra	PROPN
ftr-426	374	6	note	note	PROPN
ftr-426	374	7	36	36	NUM
ftr-426	374	8	,	,	PUNCT
ftr-426	374	9	at	at	ADP
ftr-426	374	10	29	29	NUM
ftr-426	374	11	(	(	PUNCT
ftr-426	374	12	describing	describe	VERB
ftr-426	374	13	the	the	DET
ftr-426	374	14	coordination	coordination	NOUN
ftr-426	374	15	of	of	ADP
ftr-426	374	16	the	the	DET
ftr-426	374	17	sba	sba	PROPN
ftr-426	374	18	loan	loan	NOUN
ftr-426	374	19	application	application	NOUN
ftr-426	374	20	process	process	NOUN
ftr-426	374	21	with	with	ADP
ftr-426	374	22	the	the	DET
ftr-426	374	23	fema	fema	PROPN
ftr-426	374	24	registration	registration	NOUN
ftr-426	374	25	process	process	NOUN
ftr-426	374	26	to	to	PART
ftr-426	374	27	minimize	minimize	VERB
ftr-426	374	28	duplication	duplication	NOUN
ftr-426	374	29	of	of	ADP
ftr-426	374	30	services	service	NOUN
ftr-426	374	31	)	)	PUNCT
ftr-426	374	32	.	.	PUNCT
ftr-426	375	1	70	70	X
ftr-426	375	2	.	.	PUNCT
ftr-426	376	1	i	i	PRON
ftr-426	376	2	d.	d.	PROPN
ftr-426	376	3	71	71	NUM
ftr-426	376	4	.	.	NOUN
ftr-426	376	5	13	13	NUM
ftr-426	376	6	c.f.r	c.f.r	NOUN
ftr-426	376	7	.	.	PUNCT
ftr-426	377	1	§	§	PROPN
ftr-426	377	2	123.100(b	123.100(b	NUM
ftr-426	377	3	)	)	PUNCT
ftr-426	377	4	(	(	PUNCT
ftr-426	377	5	2004	2004	NUM
ftr-426	377	6	)	)	PUNCT
ftr-426	377	7	.	.	PUNCT
ftr-426	378	1	72	72	X
ftr-426	378	2	.	.	PUNCT
ftr-426	379	1	see	see	VERB
ftr-426	379	2	unger	unger	NOUN
ftr-426	379	3	,	,	PUNCT
ftr-426	379	4	supra	supra	PROPN
ftr-426	379	5	note	note	PROPN
ftr-426	379	6	63	63	NUM
ftr-426	379	7	,	,	PUNCT
ftr-426	379	8	at	at	ADP
ftr-426	379	9	55	55	NUM
ftr-426	379	10	.	.	PUNCT
ftr-426	380	1	73	73	NUM
ftr-426	380	2	.	.	PUNCT
ftr-426	381	1	leon	leon	PROPN
ftr-426	381	2	&	&	CCONJ
ftr-426	381	3	lubin	lubin	PROPN
ftr-426	381	4	,	,	PUNCT
ftr-426	381	5	supra	supra	PROPN
ftr-426	381	6	note	note	PROPN
ftr-426	381	7	36	36	NUM
ftr-426	381	8	,	,	PUNCT
ftr-426	381	9	at	at	ADP
ftr-426	381	10	29	29	NUM
ftr-426	381	11	.	.	PUNCT
ftr-426	382	1	74	74	NUM
ftr-426	382	2	.	.	X
ftr-426	382	3	unger	unger	NOUN
ftr-426	382	4	,	,	PUNCT
ftr-426	382	5	supra	supra	PROPN
ftr-426	382	6	note	note	PROPN
ftr-426	382	7	63	63	NUM
ftr-426	382	8	,	,	PUNCT
ftr-426	382	9	at	at	ADP
ftr-426	382	10	68	68	NUM
ftr-426	382	11	.	.	PUNCT
ftr-426	383	1	75	75	NUM
ftr-426	383	2	.	.	NOUN
ftr-426	383	3	13	13	NUM
ftr-426	383	4	c.f.r	c.f.r	NOUN
ftr-426	383	5	.	.	PUNCT
ftr-426	384	1	§	§	PROPN
ftr-426	384	2	123.9(a	123.9(a	PROPN
ftr-426	384	3	)	)	PUNCT
ftr-426	384	4	.	.	PUNCT
ftr-426	385	1	76	76	NUM
ftr-426	385	2	.	.	PUNCT
ftr-426	386	1	i	i	PRON
ftr-426	386	2	d.	d.	PROPN
ftr-426	386	3	77	77	NUM
ftr-426	386	4	.	.	PUNCT
ftr-426	386	5	13	13	NUM
ftr-426	386	6	c.f.r	c.f.r	NOUN
ftr-426	386	7	.	.	PUNCT
ftr-426	387	1	§	§	PROPN
ftr-426	387	2	123.9(b	123.9(b	PROPN
ftr-426	387	3	)	)	PUNCT
ftr-426	387	4	.	.	PUNCT
ftr-426	388	1	the	the	DET
ftr-426	388	2	sba	sba	PROPN
ftr-426	388	3	also	also	ADV
ftr-426	388	4	provides	provide	VERB
ftr-426	388	5	disaster	disaster	NOUN
ftr-426	388	6	loan	loan	NOUN
ftr-426	388	7	assistance	assistance	NOUN
ftr-426	388	8	to	to	ADP
ftr-426	388	9	businesses.66	businesses.66	NOUN
ftr-426	388	10	businesses	business	NOUN
ftr-426	388	11	of	of	ADP
ftr-426	388	12	any	any	DET
ftr-426	388	13	size	size	NOUN
ftr-426	388	14	in	in	ADP
ftr-426	388	15	the	the	DET
ftr-426	388	16	disaster	disaster	NOUN
ftr-426	388	17	-	-	PUNCT
ftr-426	388	18	declared	declare	VERB
ftr-426	388	19	and	and	CCONJ
ftr-426	388	20	surrounding	surround	VERB
ftr-426	388	21	areas	area	NOUN
ftr-426	388	22	may	may	AUX
ftr-426	388	23	borrow	borrow	VERB
ftr-426	388	24	up	up	ADP
ftr-426	388	25	to	to	PART
ftr-426	388	26	$	$	SYM
ftr-426	388	27	1.5	1.5	NUM
ftr-426	388	28	million	million	NUM
ftr-426	388	29	to	to	PART
ftr-426	388	30	repair	repair	VERB
ftr-426	388	31	or	or	CCONJ
ftr-426	388	32	replace	replace	VERB
ftr-426	388	33	real	real	ADJ
ftr-426	388	34	estate	estate	NOUN
ftr-426	388	35	,	,	PUNCT
ftr-426	388	36	machinery	machinery	NOUN
ftr-426	388	37	and	and	CCONJ
ftr-426	388	38	equipment	equipment	NOUN
ftr-426	388	39	,	,	PUNCT
ftr-426	388	40	inventory	inventory	NOUN
ftr-426	388	41	and	and	CCONJ
ftr-426	388	42	other	other	ADJ
ftr-426	388	43	business	business	NOUN
ftr-426	388	44	assets.67	assets.67	VERB
ftr-426	388	45	small	small	ADJ
ftr-426	388	46	businesses	business	NOUN
ftr-426	388	47	may	may	AUX
ftr-426	388	48	also	also	ADV
ftr-426	388	49	qualify	qualify	VERB
ftr-426	388	50	for	for	ADP
ftr-426	388	51	working	work	VERB
ftr-426	388	52	capital	capital	NOUN
ftr-426	388	53	loans	loan	NOUN
ftr-426	388	54	of	of	ADP
ftr-426	388	55	up	up	ADP
ftr-426	388	56	to	to	PART
ftr-426	388	57	$	$	SYM
ftr-426	388	58	1.5	1.5	NUM
ftr-426	388	59	million	million	NUM
ftr-426	388	60	to	to	PART
ftr-426	388	61	assist	assist	VERB
ftr-426	388	62	them	they	PRON
ftr-426	388	63	with	with	ADP
ftr-426	388	64	their	their	PRON
ftr-426	388	65	cash	cash	NOUN
ftr-426	388	66	flow	flow	NOUN
ftr-426	388	67	needs	need	VERB
ftr-426	388	68	through	through	ADP
ftr-426	388	69	the	the	DET
ftr-426	388	70	disaster	disaster	NOUN
ftr-426	388	71	recovery	recovery	NOUN
ftr-426	388	72	period.68	period.68	PROPN
ftr-426	388	73	the	the	DET
ftr-426	388	74	sba	sba	PROPN
ftr-426	388	75	works	work	VERB
ftr-426	388	76	closely	closely	ADV
ftr-426	388	77	with	with	ADP
ftr-426	388	78	fema	fema	PROPN
ftr-426	388	79	to	to	PART
ftr-426	388	80	obtain	obtain	VERB
ftr-426	388	81	the	the	DET
ftr-426	388	82	information	information	NOUN
ftr-426	388	83	it	it	PRON
ftr-426	388	84	needs	need	VERB
ftr-426	388	85	from	from	ADP
ftr-426	388	86	disaster	disaster	NOUN
ftr-426	388	87	victims	victim	NOUN
ftr-426	388	88	for	for	ADP
ftr-426	388	89	its	its	PRON
ftr-426	388	90	loan	loan	NOUN
ftr-426	388	91	applications.69	applications.69	NOUN
ftr-426	388	92	after	after	ADP
ftr-426	388	93	registering	register	VERB
ftr-426	388	94	with	with	ADP
ftr-426	388	95	fema	fema	PROPN
ftr-426	388	96	,	,	PUNCT
ftr-426	388	97	a	a	DET
ftr-426	388	98	disaster	disaster	NOUN
ftr-426	388	99	sba	sba	PROPN
ftr-426	388	100	loan	loan	NOUN
ftr-426	388	101	application	application	NOUN
ftr-426	388	102	is	be	AUX
ftr-426	388	103	delivered	deliver	VERB
ftr-426	388	104	to	to	ADP
ftr-426	388	105	certain	certain	ADJ
ftr-426	388	106	victims	victim	NOUN
ftr-426	388	107	to	to	PART
ftr-426	388	108	gather	gather	VERB
ftr-426	388	109	more	more	ADJ
ftr-426	388	110	information	information	NOUN
ftr-426	388	111	about	about	ADP
ftr-426	388	112	the	the	DET
ftr-426	388	113	applicant.70	applicant.70	NOUN
ftr-426	388	114	after	after	SCONJ
ftr-426	388	115	a	a	DET
ftr-426	388	116	disaster	disaster	NOUN
ftr-426	388	117	victim	victim	NOUN
ftr-426	388	118	completes	complete	VERB
ftr-426	388	119	her	her	PRON
ftr-426	388	120	loan	loan	NOUN
ftr-426	388	121	application	application	NOUN
ftr-426	388	122	,	,	PUNCT
ftr-426	388	123	an	an	DET
ftr-426	388	124	sba	sba	PROPN
ftr-426	388	125	loss	loss	NOUN
ftr-426	388	126	verifier	verifier	NOUN
ftr-426	388	127	inspects	inspect	VERB
ftr-426	388	128	the	the	DET
ftr-426	388	129	property	property	NOUN
ftr-426	388	130	to	to	PART
ftr-426	388	131	document	document	VERB
ftr-426	388	132	the	the	DET
ftr-426	388	133	damage.71	damage.71	NOUN
ftr-426	388	134	the	the	DET
ftr-426	388	135	sba	sba	PROPN
ftr-426	388	136	details	detail	NOUN
ftr-426	388	137	the	the	DET
ftr-426	388	138	amount	amount	NOUN
ftr-426	388	139	necessary	necessary	ADJ
ftr-426	388	140	to	to	PART
ftr-426	388	141	repair	repair	VERB
ftr-426	388	142	various	various	ADJ
ftr-426	388	143	components	component	NOUN
ftr-426	388	144	of	of	ADP
ftr-426	388	145	the	the	DET
ftr-426	388	146	damaged	damage	VERB
ftr-426	388	147	property	property	NOUN
ftr-426	388	148	in	in	ADP
ftr-426	388	149	a	a	DET
ftr-426	388	150	loss	loss	NOUN
ftr-426	388	151	verification	verification	NOUN
ftr-426	388	152	report.72	report.72	NOUN
ftr-426	388	153	while	while	SCONJ
ftr-426	388	154	the	the	DET
ftr-426	388	155	loan	loan	NOUN
ftr-426	388	156	approval	approval	NOUN
ftr-426	388	157	process	process	NOUN
ftr-426	388	158	may	may	AUX
ftr-426	388	159	take	take	VERB
ftr-426	388	160	several	several	ADJ
ftr-426	388	161	weeks	week	NOUN
ftr-426	388	162	,	,	PUNCT
ftr-426	388	163	the	the	DET
ftr-426	388	164	sba	sba	NOUN
ftr-426	388	165	processes	process	VERB
ftr-426	388	166	these	these	DET
ftr-426	388	167	applications	application	NOUN
ftr-426	388	168	with	with	ADP
ftr-426	388	169	special	special	ADJ
ftr-426	388	170	procedures	procedure	NOUN
ftr-426	388	171	and	and	CCONJ
ftr-426	388	172	designated	designate	VERB
ftr-426	388	173	staff	staff	NOUN
ftr-426	388	174	on	on	ADP
ftr-426	388	175	an	an	DET
ftr-426	388	176	expedited	expedite	VERB
ftr-426	388	177	basis.73	basis.73	X
ftr-426	388	178	sba	sba	PROPN
ftr-426	388	179	personnel	personnel	NOUN
ftr-426	388	180	work	work	VERB
ftr-426	388	181	closely	closely	ADV
ftr-426	388	182	with	with	ADP
ftr-426	388	183	disaster	disaster	NOUN
ftr-426	388	184	victims	victim	NOUN
ftr-426	388	185	during	during	ADP
ftr-426	388	186	the	the	DET
ftr-426	388	187	entire	entire	ADJ
ftr-426	388	188	rebuilding	rebuilding	NOUN
ftr-426	388	189	process	process	NOUN
ftr-426	388	190	,	,	PUNCT
ftr-426	388	191	“	"	PUNCT
ftr-426	388	192	which	which	PRON
ftr-426	388	193	includes	include	VERB
ftr-426	388	194	reviewing	review	VERB
ftr-426	388	195	the	the	DET
ftr-426	388	196	completed	complete	VERB
ftr-426	388	197	application	application	NOUN
ftr-426	388	198	,	,	PUNCT
ftr-426	388	199	performing	perform	VERB
ftr-426	388	200	financial	financial	ADJ
ftr-426	388	201	analysis	analysis	NOUN
ftr-426	388	202	to	to	PART
ftr-426	388	203	determine	determine	VERB
ftr-426	388	204	creditworthiness	creditworthiness	NOUN
ftr-426	388	205	,	,	PUNCT
ftr-426	388	206	disbursing	disburse	VERB
ftr-426	388	207	funds	fund	NOUN
ftr-426	388	208	,	,	PUNCT
ftr-426	388	209	and	and	CCONJ
ftr-426	388	210	verifying	verify	VERB
ftr-426	388	211	the	the	DET
ftr-426	388	212	progress	progress	NOUN
ftr-426	388	213	of	of	ADP
ftr-426	388	214	repairs	repair	NOUN
ftr-426	388	215	.	.	PUNCT
ftr-426	389	1	”74	”74	PROPN
ftr-426	389	2	if	if	SCONJ
ftr-426	389	3	approved	approve	VERB
ftr-426	389	4	,	,	PUNCT
ftr-426	389	5	the	the	DET
ftr-426	389	6	loan	loan	NOUN
ftr-426	389	7	agreement	agreement	NOUN
ftr-426	389	8	between	between	ADP
ftr-426	389	9	the	the	DET
ftr-426	389	10	sba	sba	NOUN
ftr-426	389	11	and	and	CCONJ
ftr-426	389	12	disaster	disaster	NOUN
ftr-426	389	13	victim	victim	NOUN
ftr-426	389	14	will	will	AUX
ftr-426	389	15	designate	designate	VERB
ftr-426	389	16	specific	specific	ADJ
ftr-426	389	17	categories	category	NOUN
ftr-426	389	18	for	for	ADP
ftr-426	389	19	use	use	NOUN
ftr-426	389	20	of	of	ADP
ftr-426	389	21	the	the	DET
ftr-426	389	22	loan	loan	NOUN
ftr-426	389	23	proceeds.75	proceeds.75	PROPN
ftr-426	389	24	the	the	DET
ftr-426	389	25	sba	sba	NOUN
ftr-426	389	26	will	will	AUX
ftr-426	389	27	only	only	ADV
ftr-426	389	28	disburse	disburse	VERB
ftr-426	389	29	disaster	disaster	NOUN
ftr-426	389	30	loan	loan	NOUN
ftr-426	389	31	funds	fund	NOUN
ftr-426	389	32	as	as	SCONJ
ftr-426	389	33	the	the	DET
ftr-426	389	34	disaster	disaster	NOUN
ftr-426	389	35	victim	victim	NOUN
ftr-426	389	36	submits	submit	VERB
ftr-426	389	37	her	her	PRON
ftr-426	389	38	evidence	evidence	NOUN
ftr-426	389	39	of	of	ADP
ftr-426	389	40	the	the	DET
ftr-426	389	41	designated	designate	VERB
ftr-426	389	42	repairs	repair	NOUN
ftr-426	389	43	and	and	CCONJ
ftr-426	389	44	the	the	DET
ftr-426	389	45	disbursed	disburse	VERB
ftr-426	389	46	funds	fund	NOUN
ftr-426	389	47	must	must	AUX
ftr-426	389	48	be	be	AUX
ftr-426	389	49	used	use	VERB
ftr-426	389	50	for	for	ADP
ftr-426	389	51	such	such	ADJ
ftr-426	389	52	designated	designate	VERB
ftr-426	389	53	purpose	purpose	NOUN
ftr-426	389	54	within	within	ADP
ftr-426	389	55	sixty	sixty	ADJ
ftr-426	389	56	days.76	days.76	PROPN
ftr-426	389	57	if	if	SCONJ
ftr-426	389	58	the	the	DET
ftr-426	389	59	disaster	disaster	NOUN
ftr-426	389	60	victim	victim	NOUN
ftr-426	389	61	deviates	deviate	VERB
ftr-426	389	62	her	her	PRON
ftr-426	389	63	use	use	NOUN
ftr-426	389	64	of	of	ADP
ftr-426	389	65	the	the	DET
ftr-426	389	66	loan	loan	NOUN
ftr-426	389	67	proceeds	proceed	NOUN
ftr-426	389	68	from	from	ADP
ftr-426	389	69	the	the	DET
ftr-426	389	70	specific	specific	ADJ
ftr-426	389	71	categories	category	NOUN
ftr-426	389	72	without	without	ADP
ftr-426	389	73	amending	amend	VERB
ftr-426	389	74	the	the	DET
ftr-426	389	75	loan	loan	NOUN
ftr-426	389	76	agreement	agreement	NOUN
ftr-426	389	77	the	the	DET
ftr-426	389	78	disaster	disaster	NOUN
ftr-426	389	79	victim	victim	NOUN
ftr-426	389	80	will	will	AUX
ftr-426	389	81	be	be	AUX
ftr-426	389	82	in	in	ADP
ftr-426	389	83	default	default	NOUN
ftr-426	389	84	of	of	ADP
ftr-426	389	85	the	the	DET
ftr-426	389	86	loan	loan	NOUN
ftr-426	389	87	agreement	agreement	NOUN
ftr-426	389	88	and	and	CCONJ
ftr-426	389	89	subject	subject	ADJ
ftr-426	389	90	to	to	ADP
ftr-426	389	91	civil	civil	ADJ
ftr-426	389	92	penalties	penalty	NOUN
ftr-426	389	93	of	of	ADP
ftr-426	389	94	up	up	ADP
ftr-426	389	95	to	to	PART
ftr-426	389	96	fifty	fifty	NUM
ftr-426	389	97	percent	percent	NOUN
ftr-426	389	98	of	of	ADP
ftr-426	389	99	the	the	DET
ftr-426	389	100	disbursed	disburse	VERB
ftr-426	389	101	loan	loan	NOUN
ftr-426	389	102	proceeds	proceed	NOUN
ftr-426	389	103	and	and	CCONJ
ftr-426	389	104	potential	potential	ADJ
ftr-426	389	105	criminal	criminal	ADJ
ftr-426	389	106	penalties.77	penalties.77	NOUN
ftr-426	389	107	individuals	individual	NOUN
ftr-426	389	108	2005	2005	NUM
ftr-426	389	109	]	]	PUNCT
ftr-426	389	110	anatomy	anatomy	NOUN
ftr-426	389	111	of	of	ADP
ftr-426	389	112	a	a	DET
ftr-426	389	113	disaster	disaster	NOUN
ftr-426	389	114	967	967	NUM
ftr-426	389	115	78	78	NUM
ftr-426	389	116	.	.	PUNCT
ftr-426	390	1	i	i	PRON
ftr-426	390	2	d.	d.	PROPN
ftr-426	390	3	;	;	PUNCT
ftr-426	390	4	see	see	VERB
ftr-426	390	5	sar	sar	PROPN
ftr-426	390	6	,	,	PUNCT
ftr-426	390	7	supra	supra	PROPN
ftr-426	390	8	note	note	PROPN
ftr-426	390	9	61	61	NUM
ftr-426	390	10	,	,	PUNCT
ftr-426	390	11	at	at	ADP
ftr-426	390	12	132	132	NUM
ftr-426	390	13	(	(	PUNCT
ftr-426	390	14	describing	describe	VERB
ftr-426	390	15	disaster	disaster	NOUN
ftr-426	390	16	relief	relief	NOUN
ftr-426	390	17	provided	provide	VERB
ftr-426	390	18	by	by	ADP
ftr-426	390	19	the	the	DET
ftr-426	390	20	sba	sba	NOUN
ftr-426	390	21	through	through	ADP
ftr-426	390	22	low	low	ADJ
ftr-426	390	23	-	-	PUNCT
ftr-426	390	24	interest	interest	NOUN
ftr-426	390	25	loans	loan	NOUN
ftr-426	390	26	)	)	PUNCT
ftr-426	390	27	;	;	PUNCT
ftr-426	390	28	recovery	recovery	NOUN
ftr-426	390	29	times	time	NOUN
ftr-426	390	30	1	1	NUM
ftr-426	390	31	(	(	PUNCT
ftr-426	390	32	nov	nov	PROPN
ftr-426	390	33	.	.	PROPN
ftr-426	390	34	10	10	NUM
ftr-426	390	35	,	,	PUNCT
ftr-426	390	36	2003	2003	NUM
ftr-426	390	37	)	)	PUNCT
ftr-426	390	38	,	,	PUNCT
ftr-426	390	39	supra	supra	PROPN
ftr-426	390	40	note	note	NOUN
ftr-426	390	41	48	48	NUM
ftr-426	390	42	,	,	PUNCT
ftr-426	390	43	at	at	ADP
ftr-426	390	44	2	2	NUM
ftr-426	390	45	(	(	PUNCT
ftr-426	390	46	answering	answer	VERB
ftr-426	390	47	the	the	DET
ftr-426	390	48	question	question	NOUN
ftr-426	390	49	“	"	PUNCT
ftr-426	390	50	what	what	PRON
ftr-426	390	51	happens	happen	VERB
ftr-426	390	52	if	if	SCONJ
ftr-426	390	53	i	i	PRON
ftr-426	390	54	can	can	AUX
ftr-426	390	55	not	not	PART
ftr-426	390	56	afford	afford	VERB
ftr-426	390	57	a	a	DET
ftr-426	390	58	loan	loan	NOUN
ftr-426	390	59	?	?	PUNCT
ftr-426	390	60	”	"	PUNCT
ftr-426	390	61	)	)	PUNCT
ftr-426	390	62	.	.	PUNCT
ftr-426	391	1	in	in	ADP
ftr-426	391	2	addition	addition	NOUN
ftr-426	391	3	,	,	PUNCT
ftr-426	391	4	the	the	DET
ftr-426	391	5	department	department	NOUN
ftr-426	391	6	of	of	ADP
ftr-426	391	7	housing	housing	PROPN
ftr-426	391	8	and	and	CCONJ
ftr-426	391	9	urban	urban	ADJ
ftr-426	391	10	development	development	NOUN
ftr-426	391	11	can	can	AUX
ftr-426	391	12	provide	provide	VERB
ftr-426	391	13	increased	increase	VERB
ftr-426	391	14	limits	limit	NOUN
ftr-426	391	15	for	for	ADP
ftr-426	391	16	and	and	CCONJ
ftr-426	391	17	a	a	DET
ftr-426	391	18	foreclosure	foreclosure	NOUN
ftr-426	391	19	moratorium	moratorium	NOUN
ftr-426	391	20	on	on	ADP
ftr-426	391	21	federal	federal	ADJ
ftr-426	391	22	housing	housing	PROPN
ftr-426	391	23	administration	administration	NOUN
ftr-426	391	24	(	(	PUNCT
ftr-426	391	25	fha)-insured	fha)-insure	VERB
ftr-426	391	26	loans	loan	NOUN
ftr-426	391	27	.	.	PUNCT
ftr-426	392	1	see	see	VERB
ftr-426	392	2	california	california	PROPN
ftr-426	392	3	fires	fire	NOUN
ftr-426	392	4	report	report	NOUN
ftr-426	392	5	,	,	PUNCT
ftr-426	392	6	supra	supra	PROPN
ftr-426	392	7	note	note	PROPN
ftr-426	392	8	26	26	NUM
ftr-426	392	9	,	,	PUNCT
ftr-426	392	10	at	at	ADP
ftr-426	392	11	30	30	NUM
ftr-426	392	12	(	(	PUNCT
ftr-426	392	13	describing	describe	VERB
ftr-426	392	14	a	a	DET
ftr-426	392	15	ninety	ninety	NUM
ftr-426	392	16	day	day	NOUN
ftr-426	392	17	foreclosure	foreclosure	NOUN
ftr-426	392	18	moratorium	moratorium	NOUN
ftr-426	392	19	on	on	ADP
ftr-426	392	20	and	and	CCONJ
ftr-426	392	21	increased	increase	VERB
ftr-426	392	22	limits	limit	NOUN
ftr-426	392	23	of	of	ADP
ftr-426	392	24	fha	fha	NOUN
ftr-426	392	25	-	-	PUNCT
ftr-426	392	26	insured	insure	VERB
ftr-426	392	27	loans	loan	NOUN
ftr-426	392	28	for	for	ADP
ftr-426	392	29	disaster	disaster	NOUN
ftr-426	392	30	-	-	PUNCT
ftr-426	392	31	affected	affect	VERB
ftr-426	392	32	properties	property	NOUN
ftr-426	392	33	)	)	PUNCT
ftr-426	392	34	.	.	PUNCT
ftr-426	393	1	in	in	ADP
ftr-426	393	2	addition	addition	NOUN
ftr-426	393	3	,	,	PUNCT
ftr-426	393	4	fannie	fannie	PROPN
ftr-426	393	5	mae	mae	PROPN
ftr-426	393	6	,	,	PUNCT
ftr-426	393	7	the	the	DET
ftr-426	393	8	nation	nation	NOUN
ftr-426	393	9	’s	’s	PART
ftr-426	393	10	largest	large	ADJ
ftr-426	393	11	source	source	NOUN
ftr-426	393	12	of	of	ADP
ftr-426	393	13	financing	financing	NOUN
ftr-426	393	14	for	for	ADP
ftr-426	393	15	home	home	NOUN
ftr-426	393	16	mortgages	mortgage	NOUN
ftr-426	393	17	,	,	PUNCT
ftr-426	393	18	has	have	AUX
ftr-426	393	19	provided	provide	VERB
ftr-426	393	20	disaster	disaster	NOUN
ftr-426	393	21	relief	relief	NOUN
ftr-426	393	22	to	to	ADP
ftr-426	393	23	its	its	PRON
ftr-426	393	24	borrowers	borrower	NOUN
ftr-426	393	25	.	.	PUNCT
ftr-426	394	1	see	see	VERB
ftr-426	394	2	colleen	colleen	PROPN
ftr-426	394	3	haggerty	haggerty	PROPN
ftr-426	394	4	,	,	PUNCT
ftr-426	394	5	fannie	fannie	PROPN
ftr-426	394	6	mae	mae	PROPN
ftr-426	394	7	announces	announce	VERB
ftr-426	394	8	mortgage	mortgage	NOUN
ftr-426	394	9	relief	relief	NOUN
ftr-426	394	10	for	for	ADP
ftr-426	394	11	wildfire	wildfire	NOUN
ftr-426	394	12	victims	victim	NOUN
ftr-426	394	13	in	in	ADP
ftr-426	394	14	southern	southern	ADJ
ftr-426	394	15	california	california	PROPN
ftr-426	394	16	(	(	PUNCT
ftr-426	394	17	oct	oct	PROPN
ftr-426	394	18	.	.	PROPN
ftr-426	394	19	27	27	NUM
ftr-426	394	20	,	,	PUNCT
ftr-426	394	21	2003	2003	NUM
ftr-426	394	22	)	)	PUNCT
ftr-426	394	23	at	at	ADP
ftr-426	394	24	www.faniemae.com/newsreleases/cases/203/2812.shtm	www.faniemae.com/newsreleases/cases/203/2812.shtm	PROPN
ftr-426	394	25	.	.	PUNCT
ftr-426	395	1	the	the	DET
ftr-426	395	2	disaster	disaster	NOUN
ftr-426	395	3	relief	relief	NOUN
ftr-426	395	4	may	may	AUX
ftr-426	395	5	include	include	VERB
ftr-426	395	6	temporary	temporary	ADJ
ftr-426	395	7	suspension	suspension	NOUN
ftr-426	395	8	or	or	CCONJ
ftr-426	395	9	reduction	reduction	NOUN
ftr-426	395	10	of	of	ADP
ftr-426	395	11	mortgage	mortgage	NOUN
ftr-426	395	12	payments	payment	NOUN
ftr-426	395	13	or	or	CCONJ
ftr-426	395	14	even	even	ADV
ftr-426	395	15	term	term	NOUN
ftr-426	395	16	modification	modification	NOUN
ftr-426	395	17	.	.	PUNCT
ftr-426	396	1	i	i	PRON
ftr-426	396	2	d.	d.	PROPN
ftr-426	396	3	79	79	NUM
ftr-426	396	4	.	.	PUNCT
ftr-426	397	1	california	california	PROPN
ftr-426	397	2	fires	fire	NOUN
ftr-426	397	3	report	report	VERB
ftr-426	397	4	,	,	PUNCT
ftr-426	397	5	supra	supra	PROPN
ftr-426	397	6	note	note	PROPN
ftr-426	397	7	26	26	NUM
ftr-426	397	8	,	,	PUNCT
ftr-426	397	9	at	at	ADP
ftr-426	397	10	31	31	NUM
ftr-426	397	11	,	,	PUNCT
ftr-426	397	12	34	34	NUM
ftr-426	397	13	,	,	PUNCT
ftr-426	397	14	53	53	NUM
ftr-426	397	15	(	(	PUNCT
ftr-426	397	16	recounting	recount	VERB
ftr-426	397	17	how	how	SCONJ
ftr-426	397	18	100	100	NUM
ftr-426	397	19	sba	sba	NOUN
ftr-426	397	20	representatives	representative	NOUN
ftr-426	397	21	were	be	AUX
ftr-426	397	22	on	on	ADP
ftr-426	397	23	site	site	NOUN
ftr-426	397	24	staffing	staff	VERB
ftr-426	397	25	information	information	NOUN
ftr-426	397	26	desks	desk	NOUN
ftr-426	397	27	and	and	CCONJ
ftr-426	397	28	attending	attend	VERB
ftr-426	397	29	public	public	ADJ
ftr-426	397	30	meetings	meeting	NOUN
ftr-426	397	31	to	to	PART
ftr-426	397	32	assist	assist	VERB
ftr-426	397	33	victims	victim	NOUN
ftr-426	397	34	,	,	PUNCT
ftr-426	397	35	while	while	SCONJ
ftr-426	397	36	an	an	DET
ftr-426	397	37	additional	additional	ADJ
ftr-426	397	38	100	100	NUM
ftr-426	397	39	support	support	NOUN
ftr-426	397	40	staff	staff	NOUN
ftr-426	397	41	were	be	AUX
ftr-426	397	42	responding	respond	VERB
ftr-426	397	43	to	to	ADP
ftr-426	397	44	the	the	DET
ftr-426	397	45	disaster	disaster	NOUN
ftr-426	397	46	in	in	ADP
ftr-426	397	47	sacramento	sacramento	PROPN
ftr-426	397	48	)	)	PUNCT
ftr-426	397	49	.	.	PUNCT
ftr-426	398	1	80	80	NUM
ftr-426	398	2	.	.	PUNCT
ftr-426	399	1	i	i	PRON
ftr-426	399	2	d	d	PROPN
ftr-426	399	3	.	.	PUNCT
ftr-426	399	4	;	;	PUNCT
ftr-426	399	5	fema	fema	PROPN
ftr-426	399	6	,	,	PUNCT
ftr-426	399	7	six	six	NUM
ftr-426	399	8	months	month	NOUN
ftr-426	399	9	later	later	ADV
ftr-426	399	10	:	:	PUNCT
ftr-426	399	11	more	more	ADJ
ftr-426	399	12	than	than	ADP
ftr-426	399	13	$	$	SYM
ftr-426	399	14	317	317	NUM
ftr-426	399	15	million	million	NUM
ftr-426	399	16	approved	approve	VERB
ftr-426	399	17	for	for	ADP
ftr-426	399	18	southern	southern	ADJ
ftr-426	399	19	california	california	PROPN
ftr-426	399	20	wildfire	wildfire	NOUN
ftr-426	399	21	recovery	recovery	NOUN
ftr-426	399	22	(	(	PUNCT
ftr-426	399	23	may	may	PROPN
ftr-426	399	24	7	7	NUM
ftr-426	399	25	,	,	PUNCT
ftr-426	399	26	2004	2004	NUM
ftr-426	399	27	)	)	PUNCT
ftr-426	399	28	(	(	PUNCT
ftr-426	399	29	setting	set	VERB
ftr-426	399	30	forth	forth	ADP
ftr-426	399	31	the	the	DET
ftr-426	399	32	amount	amount	NOUN
ftr-426	399	33	of	of	ADP
ftr-426	399	34	sba	sba	NOUN
ftr-426	399	35	loans	loan	NOUN
ftr-426	399	36	as	as	ADP
ftr-426	399	37	reaching	reach	VERB
ftr-426	399	38	almost	almost	ADV
ftr-426	399	39	$	$	SYM
ftr-426	399	40	170	170	NUM
ftr-426	399	41	million	million	NUM
ftr-426	399	42	six	six	NUM
ftr-426	399	43	months	month	NOUN
ftr-426	399	44	after	after	SCONJ
ftr-426	399	45	the	the	DET
ftr-426	399	46	deadly	deadly	ADJ
ftr-426	399	47	southern	southern	ADJ
ftr-426	399	48	california	california	PROPN
ftr-426	399	49	wildfires	wildfire	VERB
ftr-426	399	50	)	)	PUNCT
ftr-426	399	51	.	.	PUNCT
ftr-426	400	1	81	81	NUM
ftr-426	400	2	.	.	PUNCT
ftr-426	401	1	california	california	PROPN
ftr-426	401	2	fires	fire	NOUN
ftr-426	401	3	report	report	VERB
ftr-426	401	4	,	,	PUNCT
ftr-426	401	5	supra	supra	PROPN
ftr-426	401	6	note	note	PROPN
ftr-426	401	7	26	26	NUM
ftr-426	401	8	,	,	PUNCT
ftr-426	401	9	at	at	ADP
ftr-426	401	10	31	31	NUM
ftr-426	401	11	-	-	SYM
ftr-426	401	12	32	32	NUM
ftr-426	401	13	(	(	PUNCT
ftr-426	401	14	se	se	ADV
ftr-426	401	15	tting	tte	VERB
ftr-426	401	16	forth	forth	ADV
ftr-426	401	17	tab	tab	NOUN
ftr-426	401	18	le	le	X
ftr-426	401	19	depicting	depict	VERB
ftr-426	401	20	the	the	DET
ftr-426	401	21	combined	combined	ADJ
ftr-426	401	22	fem	fem	NOUN
ftr-426	401	23	a	a	DET
ftr-426	401	24	/	/	SYM
ftr-426	401	25	sba	sba	PROPN
ftr-426	401	26	aid	aid	NOUN
ftr-426	401	27	)	)	PUNCT
ftr-426	401	28	.	.	PUNCT
ftr-426	402	1	82	82	NUM
ftr-426	402	2	.	.	NOUN
ftr-426	402	3	44	44	NUM
ftr-426	402	4	c.f.r	c.f.r	NOUN
ftr-426	402	5	.	.	PUNCT
ftr-426	403	1	§	§	PROPN
ftr-426	403	2	206.119	206.119	NUM
ftr-426	403	3	(	(	PUNCT
ftr-426	403	4	2004	2004	NUM
ftr-426	403	5	)	)	PUNCT
ftr-426	403	6	(	(	PUNCT
ftr-426	403	7	requiring	require	VERB
ftr-426	403	8	that	that	SCONJ
ftr-426	403	9	applicant	applicant	NOUN
ftr-426	403	10	must	must	AUX
ftr-426	403	11	apply	apply	VERB
ftr-426	403	12	to	to	ADP
ftr-426	403	13	the	the	DET
ftr-426	403	14	sba	sba	NOUN
ftr-426	403	15	for	for	ADP
ftr-426	403	16	relief	relief	NOUN
ftr-426	403	17	and	and	CCONJ
ftr-426	403	18	be	be	AUX
ftr-426	403	19	declined	decline	VERB
ftr-426	403	20	or	or	CCONJ
ftr-426	403	21	demonstrate	demonstrate	VERB
ftr-426	403	22	that	that	SCONJ
ftr-426	403	23	sba	sba	PROPN
ftr-426	403	24	assistance	assistance	NOUN
ftr-426	403	25	does	do	AUX
ftr-426	403	26	not	not	PART
ftr-426	403	27	satisfy	satisfy	VERB
ftr-426	403	28	necessary	necessary	ADJ
ftr-426	403	29	expenses	expense	NOUN
ftr-426	403	30	or	or	CCONJ
ftr-426	403	31	serious	serious	ADJ
ftr-426	403	32	needs	need	NOUN
ftr-426	403	33	arising	arise	VERB
ftr-426	403	34	out	out	ADP
ftr-426	403	35	of	of	ADP
ftr-426	403	36	the	the	DET
ftr-426	403	37	major	major	ADJ
ftr-426	403	38	disaster	disaster	NOUN
ftr-426	403	39	)	)	PUNCT
ftr-426	403	40	.	.	PUNCT
ftr-426	404	1	83	83	NUM
ftr-426	404	2	.	.	X
ftr-426	405	1	42	42	NUM
ftr-426	405	2	u.s.c	u.s.c	ADJ
ftr-426	405	3	.	.	PUNCT
ftr-426	406	1	§	§	PROPN
ftr-426	406	2	5174(e	5174(e	NUM
ftr-426	406	3	)	)	PUNCT
ftr-426	406	4	(	(	PUNCT
ftr-426	406	5	2004	2004	NUM
ftr-426	406	6	)	)	PUNCT
ftr-426	406	7	(	(	PUNCT
ftr-426	406	8	setting	set	VERB
ftr-426	406	9	forth	forth	ADP
ftr-426	406	10	parameters	parameter	NOUN
ftr-426	406	11	of	of	ADP
ftr-426	406	12	financial	financial	ADJ
ftr-426	406	13	assistance	assistance	NOUN
ftr-426	406	14	for	for	ADP
ftr-426	406	15	other	other	ADJ
ftr-426	406	16	needs	need	NOUN
ftr-426	406	17	)	)	PUNCT
ftr-426	406	18	;	;	PUNCT
ftr-426	406	19	44	44	NUM
ftr-426	406	20	c.f.r	c.f.r	NOUN
ftr-426	406	21	.	.	PUNCT
ftr-426	407	1	§	§	PROPN
ftr-426	407	2	206.119	206.119	NUM
ftr-426	407	3	(	(	PUNCT
ftr-426	407	4	describing	describe	VERB
ftr-426	407	5	the	the	DET
ftr-426	407	6	types	type	NOUN
ftr-426	407	7	of	of	ADP
ftr-426	407	8	assistance	assistance	NOUN
ftr-426	407	9	availab	availab	PROPN
ftr-426	407	10	le	le	X
ftr-426	407	11	including	include	VERB
ftr-426	407	12	clothing	clothing	NOUN
ftr-426	407	13	,	,	PUNCT
ftr-426	407	14	schoolbooks	schoolbook	NOUN
ftr-426	407	15	,	,	PUNCT
ftr-426	407	16	public	public	ADJ
ftr-426	407	17	transportation	transportation	NOUN
ftr-426	407	18	costs	cost	NOUN
ftr-426	407	19	)	)	PUNCT
ftr-426	407	20	;	;	PUNCT
ftr-426	407	21	leon	leon	PROPN
ftr-426	407	22	&	&	CCONJ
ftr-426	407	23	lubin	lubin	PROPN
ftr-426	407	24	,	,	PUNCT
ftr-426	407	25	supra	supra	PROPN
ftr-426	407	26	note	note	PROPN
ftr-426	407	27	36	36	NUM
ftr-426	407	28	,	,	PUNCT
ftr-426	407	29	at	at	ADP
ftr-426	407	30	4	4	NUM
ftr-426	407	31	;	;	PUNCT
ftr-426	407	32	dept	dept	NOUN
ftr-426	407	33	.	.	PROPN
ftr-426	407	34	of	of	ADP
ftr-426	407	35	homeland	homeland	NOUN
ftr-426	407	36	security	security	NOUN
ftr-426	407	37	,	,	PUNCT
ftr-426	407	38	emergency	emergency	NOUN
ftr-426	407	39	preparedness	preparedness	NOUN
ftr-426	407	40	and	and	CCONJ
ftr-426	407	41	response	response	NOUN
ftr-426	407	42	directorate	directorate	NOUN
ftr-426	407	43	,	,	PUNCT
ftr-426	407	44	a	a	DET
ftr-426	407	45	guide	guide	NOUN
ftr-426	407	46	to	to	ADP
ftr-426	407	47	the	the	DET
ftr-426	407	48	disaster	disaster	NOUN
ftr-426	407	49	declaration	declaration	NOUN
ftr-426	407	50	process	process	NOUN
ftr-426	407	51	and	and	CCONJ
ftr-426	407	52	federal	federal	ADJ
ftr-426	407	53	disaster	disaster	NOUN
ftr-426	407	54	assistance	assistance	NOUN
ftr-426	407	55	(	(	PUNCT
ftr-426	407	56	updated	update	VERB
ftr-426	407	57	march	march	PROPN
ftr-426	407	58	2003	2003	NUM
ftr-426	407	59	)	)	PUNCT
ftr-426	407	60	at	at	ADP
ftr-426	407	61	www.fema.gov/rrr/dec_guid.shtm	www.fema.gov/rrr/dec_guid.shtm	PROPN
ftr-426	407	62	.	.	PUNCT
ftr-426	408	1	and	and	CCONJ
ftr-426	408	2	businesses	business	NOUN
ftr-426	408	3	that	that	PRON
ftr-426	408	4	do	do	AUX
ftr-426	408	5	not	not	PART
ftr-426	408	6	qualify	qualify	VERB
ftr-426	408	7	for	for	ADP
ftr-426	408	8	these	these	DET
ftr-426	408	9	loans	loan	NOUN
ftr-426	408	10	may	may	AUX
ftr-426	408	11	qualify	qualify	VERB
ftr-426	408	12	for	for	ADP
ftr-426	408	13	alternative	alternative	ADJ
ftr-426	408	14	assistance.78	assistance.78	NOUN
ftr-426	408	15	after	after	SCONJ
ftr-426	408	16	the	the	DET
ftr-426	408	17	ashes	ashe	NOUN
ftr-426	408	18	settled	settle	VERB
ftr-426	408	19	from	from	ADP
ftr-426	408	20	the	the	DET
ftr-426	408	21	2003	2003	NUM
ftr-426	408	22	southern	southern	PROPN
ftr-426	408	23	california	california	PROPN
ftr-426	408	24	wildfires	wildfire	VERB
ftr-426	408	25	,	,	PUNCT
ftr-426	408	26	fema	fema	PROPN
ftr-426	408	27	had	have	AUX
ftr-426	408	28	referred	refer	VERB
ftr-426	408	29	over	over	ADP
ftr-426	408	30	14,000	14,000	NUM
ftr-426	408	31	applicants	applicant	NOUN
ftr-426	408	32	to	to	ADP
ftr-426	408	33	sba	sba	PROPN
ftr-426	408	34	(	(	PUNCT
ftr-426	408	35	out	out	ADP
ftr-426	408	36	of	of	ADP
ftr-426	408	37	38,296	38,296	NUM
ftr-426	408	38	registrants	registrant	NOUN
ftr-426	408	39	)	)	PUNCT
ftr-426	408	40	resulting	result	VERB
ftr-426	408	41	in	in	ADP
ftr-426	408	42	1,245	1,245	NUM
ftr-426	408	43	homeowner	homeowner	NOUN
ftr-426	408	44	and	and	CCONJ
ftr-426	408	45	nearly	nearly	ADV
ftr-426	408	46	200	200	NUM
ftr-426	408	47	business	business	NOUN
ftr-426	408	48	sba	sba	NOUN
ftr-426	408	49	loans	loan	NOUN
ftr-426	408	50	totaling	total	VERB
ftr-426	408	51	$	$	SYM
ftr-426	408	52	161,713,800.79	161,713,800.79	NUM
ftr-426	408	53	experts	expert	NOUN
ftr-426	408	54	estimate	estimate	VERB
ftr-426	408	55	that	that	SCONJ
ftr-426	408	56	the	the	DET
ftr-426	408	57	final	final	ADJ
ftr-426	408	58	sba	sba	PROPN
ftr-426	408	59	disaster	disaster	NOUN
ftr-426	408	60	loan	loan	NOUN
ftr-426	408	61	amount	amount	NOUN
ftr-426	408	62	will	will	AUX
ftr-426	408	63	range	range	VERB
ftr-426	408	64	from	from	ADP
ftr-426	408	65	$	$	SYM
ftr-426	408	66	175	175	NUM
ftr-426	408	67	-	-	PUNCT
ftr-426	408	68	200	200	NUM
ftr-426	408	69	million.80	million.80	PROPN
ftr-426	408	70	sba	sba	PROPN
ftr-426	408	71	loans	loan	NOUN
ftr-426	408	72	represents	represent	VERB
ftr-426	408	73	the	the	DET
ftr-426	408	74	single	single	ADJ
ftr-426	408	75	largest	large	ADJ
ftr-426	408	76	source	source	NOUN
ftr-426	408	77	of	of	ADP
ftr-426	408	78	federal	federal	ADJ
ftr-426	408	79	disaster	disaster	NOUN
ftr-426	408	80	assistance	assistance	NOUN
ftr-426	408	81	“	"	PUNCT
ftr-426	408	82	accounting	account	VERB
ftr-426	408	83	for	for	ADP
ftr-426	408	84	over	over	ADP
ftr-426	408	85	80	80	NUM
ftr-426	408	86	percent	percent	NOUN
ftr-426	408	87	of	of	ADP
ftr-426	408	88	non	non	ADJ
ftr-426	408	89	-	-	ADJ
ftr-426	408	90	insurance	insurance	ADJ
ftr-426	408	91	recovery	recovery	NOUN
ftr-426	408	92	resources	resource	NOUN
ftr-426	408	93	”	"	PUNCT
ftr-426	408	94	provided	provide	VERB
ftr-426	408	95	to	to	ADP
ftr-426	408	96	these	these	DET
ftr-426	408	97	disaster	disaster	NOUN
ftr-426	408	98	victims.81	victims.81	PROPN
ftr-426	408	99	b.	b.	PROPN
ftr-426	408	100	individuals	individual	NOUN
ftr-426	408	101	and	and	CCONJ
ftr-426	408	102	household	household	NOUN
ftr-426	408	103	program	program	NOUN
ftr-426	408	104	(	(	PUNCT
ftr-426	408	105	ihp	ihp	NOUN
ftr-426	408	106	)	)	PUNCT
ftr-426	408	107	individuals	individual	NOUN
ftr-426	408	108	who	who	PRON
ftr-426	408	109	do	do	AUX
ftr-426	408	110	not	not	PART
ftr-426	408	111	qualify	qualify	VERB
ftr-426	408	112	for	for	ADP
ftr-426	408	113	an	an	DET
ftr-426	408	114	adequate	adequate	ADJ
ftr-426	408	115	sba	sba	PROPN
ftr-426	408	116	loan82	loan82	PROPN
ftr-426	408	117	and	and	CCONJ
ftr-426	408	118	have	have	AUX
ftr-426	408	119	suffered	suffer	VERB
ftr-426	408	120	losses	loss	NOUN
ftr-426	408	121	not	not	PART
ftr-426	408	122	covered	cover	VERB
ftr-426	408	123	by	by	ADP
ftr-426	408	124	insurance	insurance	NOUN
ftr-426	408	125	may	may	AUX
ftr-426	408	126	receive	receive	VERB
ftr-426	408	127	cash	cash	NOUN
ftr-426	408	128	grants	grant	NOUN
ftr-426	408	129	for	for	ADP
ftr-426	408	130	necessary	necessary	ADJ
ftr-426	408	131	expenses	expense	NOUN
ftr-426	408	132	and	and	CCONJ
ftr-426	408	133	serious	serious	ADJ
ftr-426	408	134	needs	need	NOUN
ftr-426	408	135	including	include	VERB
ftr-426	408	136	medical	medical	ADJ
ftr-426	408	137	,	,	PUNCT
ftr-426	408	138	dental	dental	ADJ
ftr-426	408	139	,	,	PUNCT
ftr-426	408	140	funeral	funeral	NOUN
ftr-426	408	141	,	,	PUNCT
ftr-426	408	142	personal	personal	ADJ
ftr-426	408	143	property	property	NOUN
ftr-426	408	144	,	,	PUNCT
ftr-426	408	145	transportation	transportation	NOUN
ftr-426	408	146	,	,	PUNCT
ftr-426	408	147	moving	moving	NOUN
ftr-426	408	148	and	and	CCONJ
ftr-426	408	149	storage	storage	NOUN
ftr-426	408	150	and	and	CCONJ
ftr-426	408	151	other	other	ADJ
ftr-426	408	152	government	government	NOUN
ftr-426	408	153	approved	approve	VERB
ftr-426	408	154	expenses.83	expenses.83	NOUN
ftr-426	408	155	this	this	DET
ftr-426	408	156	relief	relief	NOUN
ftr-426	408	157	is	be	AUX
ftr-426	408	158	provided	provide	VERB
ftr-426	408	159	by	by	ADP
ftr-426	408	160	fema	fema	PROPN
ftr-426	408	161	’s	’s	PART
ftr-426	408	162	ihp	ihp	PROPN
ftr-426	408	163	-	-	ADJ
ftr-426	408	164	other	other	ADJ
ftr-426	408	165	needs	need	VERB
ftr-426	408	166	assistance	assistance	NOUN
ftr-426	408	167	968	968	NUM
ftr-426	409	1	florida	florida	PROPN
ftr-426	409	2	tax	tax	NOUN
ftr-426	409	3	review	review	NOUN
ftr-426	410	1	[	[	X
ftr-426	410	2	vol.6:10	vol.6:10	PROPN
ftr-426	410	3	84	84	NUM
ftr-426	410	4	.	.	PUNCT
ftr-426	411	1	42	42	NUM
ftr-426	411	2	u.s.c	u.s.c	ADJ
ftr-426	411	3	.	.	PUNCT
ftr-426	412	1	§	§	PROPN
ftr-426	412	2	5174(g)(2	5174(g)(2	NUM
ftr-426	412	3	)	)	PUNCT
ftr-426	412	4	(	(	PUNCT
ftr-426	412	5	describing	describe	VERB
ftr-426	412	6	the	the	DET
ftr-426	412	7	cost	cost	NOUN
ftr-426	412	8	sharing	sharing	NOUN
ftr-426	412	9	between	between	ADP
ftr-426	412	10	the	the	DET
ftr-426	412	11	federal	federal	ADJ
ftr-426	412	12	and	and	CCONJ
ftr-426	412	13	state	state	NOUN
ftr-426	412	14	governments	government	NOUN
ftr-426	412	15	)	)	PUNCT
ftr-426	412	16	;	;	PUNCT
ftr-426	412	17	44	44	NUM
ftr-426	412	18	c.f.r	c.f.r	NOUN
ftr-426	412	19	.	.	PUNCT
ftr-426	413	1	§	§	PROPN
ftr-426	413	2	206.110(i)(2	206.110(i)(2	NUM
ftr-426	413	3	)	)	PUNCT
ftr-426	413	4	;	;	PUNCT
ftr-426	413	5	leon	leon	PROPN
ftr-426	413	6	&	&	CCONJ
ftr-426	413	7	lubin	lubin	PROPN
ftr-426	413	8	,	,	PUNCT
ftr-426	413	9	supra	supra	PROPN
ftr-426	413	10	note	note	PROPN
ftr-426	413	11	36	36	NUM
ftr-426	413	12	,	,	PUNCT
ftr-426	413	13	at	at	ADP
ftr-426	413	14	4	4	NUM
ftr-426	413	15	.	.	ADP
ftr-426	413	16	85	85	NUM
ftr-426	413	17	.	.	PUNCT
ftr-426	414	1	dept	dept	PROPN
ftr-426	414	2	.	.	PROPN
ftr-426	414	3	of	of	ADP
ftr-426	414	4	homeland	homeland	NOUN
ftr-426	414	5	security	security	NOUN
ftr-426	414	6	,	,	PUNCT
ftr-426	414	7	emergency	emergency	NOUN
ftr-426	414	8	preparedness	preparedness	NOUN
ftr-426	414	9	and	and	CCONJ
ftr-426	414	10	response	response	NOUN
ftr-426	414	11	directorate	directorate	NOUN
ftr-426	414	12	,	,	PUNCT
ftr-426	414	13	a	a	DET
ftr-426	414	14	guide	guide	NOUN
ftr-426	414	15	to	to	ADP
ftr-426	414	16	the	the	DET
ftr-426	414	17	disaster	disaster	NOUN
ftr-426	414	18	declaration	declaration	NOUN
ftr-426	414	19	process	process	NOUN
ftr-426	414	20	and	and	CCONJ
ftr-426	414	21	federal	federal	ADJ
ftr-426	414	22	disaster	disaster	NOUN
ftr-426	414	23	assistance	assistance	NOUN
ftr-426	414	24	(	(	PUNCT
ftr-426	414	25	updated	update	VERB
ftr-426	414	26	march	march	PROPN
ftr-426	414	27	2003	2003	NUM
ftr-426	414	28	)	)	PUNCT
ftr-426	414	29	at	at	ADP
ftr-426	414	30	www.fema.gov/rrr/dec_guid.shtm	www.fema.gov/rrr/dec_guid.shtm	PROPN
ftr-426	414	31	.	.	PUNCT
ftr-426	415	1	86	86	NUM
ftr-426	415	2	.	.	X
ftr-426	416	1	42	42	NUM
ftr-426	416	2	u	u	NOUN
ftr-426	416	3	.s.c	.s.c	PROPN
ftr-426	416	4	.	.	PUNCT
ftr-426	416	5	§	§	PROPN
ftr-426	416	6	5174(a	5174(a	PROPN
ftr-426	416	7	)	)	PUNCT
ftr-426	416	8	,	,	PUNCT
ftr-426	416	9	(	(	PUNCT
ftr-426	416	10	b	b	X
ftr-426	416	11	)	)	PUNCT
ftr-426	416	12	(	(	PUNCT
ftr-426	416	13	setting	set	VERB
ftr-426	416	14	forth	forth	ADP
ftr-426	416	15	when	when	SCONJ
ftr-426	416	16	the	the	DET
ftr-426	416	17	president	president	NOUN
ftr-426	416	18	may	may	AUX
ftr-426	416	19	provide	provide	VERB
ftr-426	416	20	housing	housing	NOUN
ftr-426	416	21	assistance	assistance	NOUN
ftr-426	416	22	to	to	ADP
ftr-426	416	23	disaster	disaster	NOUN
ftr-426	416	24	victims	victim	NOUN
ftr-426	416	25	)	)	PUNCT
ftr-426	416	26	.	.	PUNCT
ftr-426	417	1	a	a	DET
ftr-426	417	2	major	major	ADJ
ftr-426	417	3	disaster	disaster	NOUN
ftr-426	417	4	victim	victim	NOUN
ftr-426	417	5	does	do	AUX
ftr-426	417	6	not	not	PART
ftr-426	417	7	have	have	VERB
ftr-426	417	8	to	to	PART
ftr-426	417	9	have	have	AUX
ftr-426	417	10	applied	apply	VERB
ftr-426	417	11	for	for	ADP
ftr-426	417	12	or	or	CCONJ
ftr-426	417	13	have	have	AUX
ftr-426	417	14	received	receive	VERB
ftr-426	417	15	a	a	DET
ftr-426	417	16	loan	loan	NOUN
ftr-426	417	17	from	from	ADP
ftr-426	417	18	the	the	DET
ftr-426	417	19	sba	sba	NOUN
ftr-426	417	20	to	to	PART
ftr-426	417	21	receive	receive	VERB
ftr-426	417	22	temporary	temporary	ADJ
ftr-426	417	23	housing	housing	NOUN
ftr-426	417	24	,	,	PUNCT
ftr-426	417	25	repair	repair	NOUN
ftr-426	417	26	,	,	PUNCT
ftr-426	417	27	replacement	replacement	NOUN
ftr-426	417	28	or	or	CCONJ
ftr-426	417	29	permanent	permanent	ADJ
ftr-426	417	30	housing	housing	NOUN
ftr-426	417	31	construction	construction	NOUN
ftr-426	417	32	assistance	assistance	NOUN
ftr-426	417	33	.	.	PUNCT
ftr-426	418	1	42	42	NUM
ftr-426	418	2	u.s.c	u.s.c	ADJ
ftr-426	418	3	.	.	PUNCT
ftr-426	419	1	§	§	PROPN
ftr-426	419	2	5174(a)(2	5174(a)(2	NUM
ftr-426	419	3	)	)	PUNCT
ftr-426	419	4	;	;	PUNCT
ftr-426	419	5	(	(	PUNCT
ftr-426	419	6	c)(2)(b	c)(2)(b	NUM
ftr-426	419	7	)	)	PUNCT
ftr-426	419	8	.	.	PUNCT
ftr-426	420	1	however	however	ADV
ftr-426	420	2	,	,	PUNCT
ftr-426	420	3	this	this	DET
ftr-426	420	4	assistance	assistance	NOUN
ftr-426	420	5	will	will	AUX
ftr-426	420	6	not	not	PART
ftr-426	420	7	be	be	AUX
ftr-426	420	8	provided	provide	VERB
ftr-426	420	9	if	if	SCONJ
ftr-426	420	10	adequate	adequate	ADJ
ftr-426	420	11	insurance	insurance	NOUN
ftr-426	420	12	coverage	coverage	NOUN
ftr-426	420	13	is	be	AUX
ftr-426	420	14	available	available	ADJ
ftr-426	420	15	.	.	PUNCT
ftr-426	421	1	dept	dept	PROPN
ftr-426	421	2	.	.	PROPN
ftr-426	421	3	of	of	ADP
ftr-426	421	4	homeland	homeland	NOUN
ftr-426	421	5	security	security	NOUN
ftr-426	421	6	,	,	PUNCT
ftr-426	421	7	emergency	emergency	NOUN
ftr-426	421	8	preparedness	preparedness	NOUN
ftr-426	421	9	and	and	CCONJ
ftr-426	421	10	response	response	NOUN
ftr-426	421	11	directorate	directorate	NOUN
ftr-426	421	12	,	,	PUNCT
ftr-426	421	13	a	a	DET
ftr-426	421	14	guide	guide	NOUN
ftr-426	421	15	to	to	ADP
ftr-426	421	16	the	the	DET
ftr-426	421	17	disaster	disaster	NOUN
ftr-426	421	18	declaration	declaration	NOUN
ftr-426	421	19	process	process	NOUN
ftr-426	421	20	and	and	CCONJ
ftr-426	421	21	federal	federal	ADJ
ftr-426	421	22	disaster	disaster	NOUN
ftr-426	421	23	assistance	assistance	NOUN
ftr-426	421	24	(	(	PUNCT
ftr-426	421	25	updated	update	VERB
ftr-426	421	26	march	march	PROPN
ftr-426	421	27	2003	2003	NUM
ftr-426	421	28	)	)	PUNCT
ftr-426	421	29	at	at	ADP
ftr-426	421	30	www.fema.gov/rrr/dec_guid.shtm	www.fema.gov/rrr/dec_guid.shtm	PROPN
ftr-426	421	31	.	.	PUNCT
ftr-426	422	1	87	87	NUM
ftr-426	422	2	.	.	PUNCT
ftr-426	423	1	42	42	NUM
ftr-426	423	2	u.s.c	u.s.c	ADJ
ftr-426	423	3	.	.	PUNCT
ftr-426	424	1	§	§	PROPN
ftr-426	424	2	5174(c)(1	5174(c)(1	NUM
ftr-426	424	3	)	)	PUNCT
ftr-426	424	4	(	(	PUNCT
ftr-426	424	5	setting	set	VERB
ftr-426	424	6	forth	forth	ADP
ftr-426	424	7	the	the	DET
ftr-426	424	8	type	type	NOUN
ftr-426	424	9	of	of	ADP
ftr-426	424	10	temporary	temporary	ADJ
ftr-426	424	11	housing	housing	NOUN
ftr-426	424	12	assistance	assistance	NOUN
ftr-426	424	13	available	available	ADJ
ftr-426	424	14	)	)	PUNCT
ftr-426	424	15	;	;	PUNCT
ftr-426	424	16	44	44	NUM
ftr-426	424	17	c.f.r	c.f.r	NOUN
ftr-426	424	18	.	.	PUNCT
ftr-426	425	1	§	§	PROPN
ftr-426	425	2	206	206	NUM
ftr-426	425	3	.117(b)(1	.117(b)(1	PROPN
ftr-426	425	4	)	)	PUNCT
ftr-426	426	1	(	(	PUNCT
ftr-426	426	2	detailing	detail	VERB
ftr-426	426	3	the	the	DET
ftr-426	426	4	aid	aid	NOUN
ftr-426	426	5	to	to	PART
ftr-426	426	6	be	be	AUX
ftr-426	426	7	made	make	VERB
ftr-426	426	8	available	available	ADJ
ftr-426	426	9	to	to	ADP
ftr-426	426	10	disaster	disaster	NOUN
ftr-426	426	11	victims	victim	NOUN
ftr-426	426	12	)	)	PUNCT
ftr-426	426	13	;	;	PUNCT
ftr-426	426	14	see	see	VERB
ftr-426	426	15	also	also	ADV
ftr-426	426	16	sar	sar	PROPN
ftr-426	426	17	,	,	PUNCT
ftr-426	426	18	supra	supra	PROPN
ftr-426	426	19	note	note	PROPN
ftr-426	426	20	61	61	NUM
ftr-426	426	21	,	,	PUNCT
ftr-426	426	22	at	at	ADP
ftr-426	426	23	131	131	NUM
ftr-426	426	24	-	-	SYM
ftr-426	426	25	32	32	NUM
ftr-426	426	26	(	(	PUNCT
ftr-426	426	27	explaining	explain	VERB
ftr-426	426	28	the	the	DET
ftr-426	426	29	temporary	temporary	ADJ
ftr-426	426	30	housing	housing	NOUN
ftr-426	426	31	assistance	assistance	NOUN
ftr-426	426	32	available	available	ADJ
ftr-426	426	33	during	during	ADP
ftr-426	426	34	recent	recent	ADJ
ftr-426	426	35	disasters	disaster	NOUN
ftr-426	426	36	)	)	PUNCT
ftr-426	426	37	.	.	PUNCT
ftr-426	427	1	88	88	NUM
ftr-426	427	2	.	.	X
ftr-426	428	1	42	42	NUM
ftr-426	428	2	u.s.c	u.s.c	ADJ
ftr-426	428	3	.	.	PUNCT
ftr-426	429	1	§	§	PROPN
ftr-426	429	2	5174(c)(2	5174(c)(2	NUM
ftr-426	429	3	)	)	PUNCT
ftr-426	429	4	(	(	PUNCT
ftr-426	429	5	setting	set	VERB
ftr-426	429	6	forth	forth	ADP
ftr-426	429	7	the	the	DET
ftr-426	429	8	type	type	NOUN
ftr-426	429	9	of	of	ADP
ftr-426	429	10	disaster	disaster	NOUN
ftr-426	429	11	residence	residence	NOUN
ftr-426	429	12	repair	repair	NOUN
ftr-426	429	13	assistance	assistance	NOUN
ftr-426	429	14	the	the	DET
ftr-426	429	15	president	president	NOUN
ftr-426	429	16	may	may	AUX
ftr-426	429	17	provide	provide	VERB
ftr-426	429	18	)	)	PUNCT
ftr-426	429	19	;	;	PUNCT
ftr-426	429	20	44	44	NUM
ftr-426	429	21	c.f.r	c.f.r	NOUN
ftr-426	429	22	.	.	PUNCT
ftr-426	430	1	§	§	PROPN
ftr-426	430	2	206.117(b)(2	206.117(b)(2	NUM
ftr-426	430	3	)	)	PUNCT
ftr-426	430	4	,	,	PUNCT
ftr-426	430	5	(	(	PUNCT
ftr-426	430	6	c	c	X
ftr-426	430	7	)	)	PUNCT
ftr-426	430	8	(	(	PUNCT
ftr-426	430	9	detailing	detail	VERB
ftr-426	430	10	the	the	DET
ftr-426	430	11	type	type	NOUN
ftr-426	430	12	of	of	ADP
ftr-426	430	13	repair	repair	NOUN
ftr-426	430	14	assistance	assistance	NOUN
ftr-426	430	15	available	available	ADJ
ftr-426	430	16	up	up	ADP
ftr-426	430	17	to	to	PART
ftr-426	430	18	$	$	SYM
ftr-426	430	19	5,000	5,000	NUM
ftr-426	430	20	(	(	PUNCT
ftr-426	430	21	as	as	SCONJ
ftr-426	430	22	adjusted	adjust	VERB
ftr-426	430	23	annually	annually	ADV
ftr-426	430	24	for	for	ADP
ftr-426	430	25	inflation	inflation	NOUN
ftr-426	430	26	)	)	PUNCT
ftr-426	430	27	)	)	PUNCT
ftr-426	430	28	;	;	PUNCT
ftr-426	430	29	california	california	PROPN
ftr-426	430	30	fires	fire	NOUN
ftr-426	430	31	report	report	VERB
ftr-426	430	32	,	,	PUNCT
ftr-426	430	33	supra	supra	PROPN
ftr-426	430	34	note	note	PROPN
ftr-426	430	35	26	26	NUM
ftr-426	430	36	,	,	PUNCT
ftr-426	430	37	at	at	ADP
ftr-426	430	38	30	30	NUM
ftr-426	430	39	(	(	PUNCT
ftr-426	430	40	describing	describe	VERB
ftr-426	430	41	the	the	DET
ftr-426	430	42	repair	repair	NOUN
ftr-426	430	43	assistance	assistance	NOUN
ftr-426	430	44	provided	provide	VERB
ftr-426	430	45	to	to	ADP
ftr-426	430	46	victims	victim	NOUN
ftr-426	430	47	of	of	ADP
ftr-426	430	48	the	the	DET
ftr-426	430	49	california	california	PROPN
ftr-426	430	50	wildfires	wildfire	VERB
ftr-426	430	51	)	)	PUNCT
ftr-426	430	52	.	.	PUNCT
ftr-426	431	1	89	89	NUM
ftr-426	431	2	.	.	X
ftr-426	432	1	42	42	NUM
ftr-426	432	2	u.s.c	u.s.c	ADJ
ftr-426	432	3	.	.	PUNCT
ftr-426	433	1	§	§	PROPN
ftr-426	433	2	5174(c)(3	5174(c)(3	NOUN
ftr-426	433	3	)	)	PUNCT
ftr-426	433	4	,	,	PUNCT
ftr-426	433	5	(	(	PUNCT
ftr-426	433	6	4	4	X
ftr-426	433	7	)	)	PUNCT
ftr-426	433	8	(	(	PUNCT
ftr-426	433	9	setting	set	VERB
ftr-426	433	10	forth	forth	ADP
ftr-426	433	11	the	the	DET
ftr-426	433	12	type	type	NOUN
ftr-426	433	13	of	of	ADP
ftr-426	433	14	replacement	replacement	NOUN
ftr-426	433	15	and	and	CCONJ
ftr-426	433	16	permanent	permanent	ADJ
ftr-426	433	17	housing	housing	NOUN
ftr-426	433	18	construction	construction	NOUN
ftr-426	433	19	financial	financial	ADJ
ftr-426	433	20	assistance	assistance	NOUN
ftr-426	433	21	the	the	DET
ftr-426	433	22	president	president	NOUN
ftr-426	433	23	may	may	AUX
ftr-426	433	24	provide	provide	VERB
ftr-426	433	25	to	to	ADP
ftr-426	433	26	major	major	ADJ
ftr-426	433	27	disaster	disaster	NOUN
ftr-426	433	28	victims	victim	NOUN
ftr-426	433	29	)	)	PUNCT
ftr-426	433	30	;	;	PUNCT
ftr-426	433	31	44	44	NUM
ftr-426	433	32	c.f.r	c.f.r	NOUN
ftr-426	433	33	.	.	PUNCT
ftr-426	434	1	§	§	PROPN
ftr-426	434	2	206	206	NUM
ftr-426	434	3	.117(b)(3	.117(b)(3	NOUN
ftr-426	434	4	)	)	PUNCT
ftr-426	434	5	,	,	PUNCT
ftr-426	434	6	(	(	PUNCT
ftr-426	434	7	4	4	X
ftr-426	434	8	)	)	PUNCT
ftr-426	434	9	(	(	PUNCT
ftr-426	434	10	describing	describe	VERB
ftr-426	434	11	the	the	DET
ftr-426	434	12	unique	unique	ADJ
ftr-426	434	13	conditions	condition	NOUN
ftr-426	434	14	under	under	ADP
ftr-426	434	15	which	which	PRON
ftr-426	434	16	this	this	DET
ftr-426	434	17	limited	limited	ADJ
ftr-426	434	18	assistance	assistance	NOUN
ftr-426	434	19	(	(	PUNCT
ftr-426	434	20	$	$	SYM
ftr-426	434	21	10,000	10,000	NUM
ftr-426	434	22	adjusted	adjust	VERB
ftr-426	434	23	for	for	ADP
ftr-426	434	24	inflation	inflation	NOUN
ftr-426	434	25	for	for	ADP
ftr-426	434	26	home	home	NOUN
ftr-426	434	27	replacement	replacement	NOUN
ftr-426	434	28	)	)	PUNCT
ftr-426	434	29	is	be	AUX
ftr-426	434	30	available	available	ADJ
ftr-426	434	31	)	)	PUNCT
ftr-426	434	32	;	;	PUNCT
ftr-426	434	33	california	california	PROPN
ftr-426	434	34	fires	fire	NOUN
ftr-426	434	35	report	report	VERB
ftr-426	434	36	,	,	PUNCT
ftr-426	434	37	supra	supra	PROPN
ftr-426	434	38	note	note	PROPN
ftr-426	434	39	26	26	NUM
ftr-426	434	40	,	,	PUNCT
ftr-426	434	41	at	at	ADP
ftr-426	434	42	30	30	NUM
ftr-426	434	43	-	-	SYM
ftr-426	434	44	31	31	NUM
ftr-426	434	45	;	;	PUNCT
ftr-426	434	46	leon	leon	PROPN
ftr-426	434	47	&	&	CCONJ
ftr-426	434	48	lubin	lubin	PROPN
ftr-426	434	49	,	,	PUNCT
ftr-426	434	50	supra	supra	PROPN
ftr-426	434	51	note	note	PROPN
ftr-426	434	52	36	36	NUM
ftr-426	434	53	,	,	PUNCT
ftr-426	434	54	at	at	ADP
ftr-426	434	55	28	28	NUM
ftr-426	434	56	-29	-29	PUNCT
ftr-426	434	57	;	;	PUNCT
ftr-426	434	58	fem	fem	PROPN
ftr-426	434	59	a	a	X
ftr-426	434	60	,	,	PUNCT
ftr-426	434	61	ind	ind	PROPN
ftr-426	434	62	ividua	ividua	PROPN
ftr-426	434	63	l	l	PROPN
ftr-426	434	64	assistance	assistance	NOUN
ftr-426	434	65	programs	program	NOUN
ftr-426	434	66	,	,	PUNCT
ftr-426	434	67	available	available	ADJ
ftr-426	434	68	at	at	ADP
ftr-426	434	69	www.fema.gov/rrr/inassist.shtm	www.fema.gov/rrr/inassist.shtm	PROPN
ftr-426	434	70	(	(	PUNCT
ftr-426	434	71	last	last	ADV
ftr-426	434	72	visited	visit	VERB
ftr-426	434	73	oct	oct	PROPN
ftr-426	434	74	.	.	PROPN
ftr-426	434	75	31	31	NUM
ftr-426	434	76	,	,	PUNCT
ftr-426	434	77	2004	2004	NUM
ftr-426	434	78	)	)	PUNCT
ftr-426	434	79	.	.	PUNCT
ftr-426	435	1	90	90	NUM
ftr-426	435	2	.	.	PUNCT
ftr-426	436	1	leon	leon	PROPN
ftr-426	436	2	&	&	CCONJ
ftr-426	436	3	lubin	lubin	PROPN
ftr-426	436	4	,	,	PUNCT
ftr-426	436	5	supra	supra	PROPN
ftr-426	436	6	note	note	PROPN
ftr-426	436	7	36	36	NUM
ftr-426	436	8	,	,	PUNCT
ftr-426	436	9	at	at	ADP
ftr-426	436	10	28	28	NUM
ftr-426	436	11	(	(	PUNCT
ftr-426	436	12	describing	describe	VERB
ftr-426	436	13	the	the	DET
ftr-426	436	14	registration	registration	NOUN
ftr-426	436	15	and	and	CCONJ
ftr-426	436	16	recovery	recovery	NOUN
ftr-426	436	17	process	process	NOUN
ftr-426	436	18	)	)	PUNCT
ftr-426	436	19	;	;	PUNCT
ftr-426	436	20	sar	sar	PROPN
ftr-426	436	21	,	,	PUNCT
ftr-426	436	22	supra	supra	PROPN
ftr-426	436	23	note	note	PROPN
ftr-426	436	24	61	61	NUM
ftr-426	436	25	,	,	PUNCT
ftr-426	436	26	at	at	ADP
ftr-426	436	27	131	131	NUM
ftr-426	436	28	(	(	PUNCT
ftr-426	436	29	reporting	report	VERB
ftr-426	436	30	that	that	SCONJ
ftr-426	436	31	after	after	ADP
ftr-426	436	32	the	the	DET
ftr-426	436	33	1994	1994	NUM
ftr-426	436	34	san	san	PROPN
ftr-426	436	35	fernando	fernando	PROPN
ftr-426	436	36	earthquake	earthquake	PROPN
ftr-426	436	37	fem	fem	X
ftr-426	436	38	a	a	DET
ftr-426	436	39	rushed	rush	VERB
ftr-426	436	40	housing	housing	NOUN
ftr-426	436	41	assistance	assistance	NOUN
ftr-426	436	42	checks	check	NOUN
ftr-426	436	43	to	to	ADP
ftr-426	436	44	uninsured	uninsured	ADJ
ftr-426	436	45	victims	victim	NOUN
ftr-426	436	46	of	of	ADP
ftr-426	436	47	disasters	disaster	NOUN
ftr-426	436	48	in	in	ADP
ftr-426	436	49	los	los	PROPN
ftr-426	436	50	angeles	angeles	PROPN
ftr-426	436	51	for	for	ADP
ftr-426	436	52	two	two	NUM
ftr-426	436	53	months	month	NOUN
ftr-426	436	54	of	of	ADP
ftr-426	436	55	housing	housing	NOUN
ftr-426	436	56	for	for	ADP
ftr-426	436	57	renters	renter	NOUN
ftr-426	436	58	(	(	PUNCT
ftr-426	436	59	$	$	SYM
ftr-426	436	60	2,200	2,200	NUM
ftr-426	436	61	)	)	PUNCT
ftr-426	436	62	and	and	CCONJ
ftr-426	436	63	three	three	NUM
ftr-426	436	64	months	month	NOUN
ftr-426	436	65	of	of	ADP
ftr-426	436	66	housing	housing	NOUN
ftr-426	436	67	for	for	ADP
ftr-426	436	68	homeowners	homeowner	NOUN
ftr-426	436	69	(	(	PUNCT
ftr-426	436	70	$	$	SYM
ftr-426	436	71	3,300	3,300	NUM
ftr-426	436	72	)	)	PUNCT
ftr-426	436	73	)	)	PUNCT
ftr-426	436	74	;	;	PUNCT
ftr-426	436	75	holton	holton	PROPN
ftr-426	436	76	&	&	CCONJ
ftr-426	436	77	kunerth	kunerth	PROPN
ftr-426	436	78	,	,	PUNCT
ftr-426	436	79	supra	supra	PROPN
ftr-426	436	80	note	note	NOUN
ftr-426	436	81	50	50	NUM
ftr-426	436	82	,	,	PUNCT
ftr-426	436	83	at	at	ADP
ftr-426	436	84	a12	a12	NOUN
ftr-426	436	85	(	(	PUNCT
ftr-426	436	86	describing	describe	VERB
ftr-426	436	87	that	that	SCONJ
ftr-426	436	88	federal	federal	ADJ
ftr-426	436	89	assistance	assistance	NOUN
ftr-426	436	90	payments	payment	NOUN
ftr-426	436	91	for	for	ADP
ftr-426	436	92	central	central	ADJ
ftr-426	436	93	florida	florida	PROPN
ftr-426	436	94	tornado	tornado	NOUN
ftr-426	436	95	victims	victim	NOUN
ftr-426	436	96	should	should	AUX
ftr-426	436	97	be	be	AUX
ftr-426	436	98	available	available	ADJ
ftr-426	436	99	approximately	approximately	ADV
ftr-426	436	100	one	one	NUM
ftr-426	436	101	week	week	NOUN
ftr-426	436	102	after	after	ADP
ftr-426	436	103	an	an	DET
ftr-426	436	104	on	on	ADP
ftr-426	436	105	-	-	PUNCT
ftr-426	436	106	site	site	NOUN
ftr-426	436	107	inspection	inspection	NOUN
ftr-426	436	108	)	)	PUNCT
ftr-426	436	109	.	.	PUNCT
ftr-426	437	1	(	(	PUNCT
ftr-426	437	2	ona	ona	PROPN
ftr-426	437	3	)	)	PUNCT
ftr-426	437	4	program	program	NOUN
ftr-426	437	5	and	and	CCONJ
ftr-426	437	6	is	be	AUX
ftr-426	437	7	funded	fund	VERB
ftr-426	437	8	seventy	seventy	NUM
ftr-426	437	9	-	-	PUNCT
ftr-426	437	10	five	five	NUM
ftr-426	437	11	percent	percent	NOUN
ftr-426	437	12	by	by	ADP
ftr-426	437	13	fema	fema	PROPN
ftr-426	437	14	and	and	CCONJ
ftr-426	437	15	twenty	twenty	NUM
ftr-426	437	16	-	-	PUNCT
ftr-426	437	17	five	five	NUM
ftr-426	437	18	percent	percent	NOUN
ftr-426	437	19	by	by	ADP
ftr-426	437	20	the	the	DET
ftr-426	437	21	relevant	relevant	ADJ
ftr-426	437	22	state.84	state.84	PROPN
ftr-426	437	23	the	the	DET
ftr-426	437	24	ihp	ihp	PROPN
ftr-426	437	25	–	–	PUNCT
ftr-426	437	26	housing	housing	NOUN
ftr-426	437	27	assistance	assistance	NOUN
ftr-426	437	28	(	(	PUNCT
ftr-426	437	29	ha	ha	INTJ
ftr-426	437	30	)	)	PUNCT
ftr-426	437	31	is	be	AUX
ftr-426	437	32	intended	intend	VERB
ftr-426	437	33	to	to	PART
ftr-426	437	34	assure	assure	VERB
ftr-426	437	35	that	that	SCONJ
ftr-426	437	36	people	people	NOUN
ftr-426	437	37	whose	whose	DET
ftr-426	437	38	homes	home	NOUN
ftr-426	437	39	are	be	AUX
ftr-426	437	40	damaged	damage	VERB
ftr-426	437	41	by	by	ADP
ftr-426	437	42	a	a	DET
ftr-426	437	43	major	major	ADJ
ftr-426	437	44	disaster	disaster	NOUN
ftr-426	437	45	have	have	VERB
ftr-426	437	46	a	a	DET
ftr-426	437	47	safe	safe	ADJ
ftr-426	437	48	place	place	NOUN
ftr-426	437	49	to	to	ADP
ftr-426	437	50	live.85	live.85	NOUN
ftr-426	437	51	when	when	SCONJ
ftr-426	437	52	a	a	DET
ftr-426	437	53	major	major	ADJ
ftr-426	437	54	disaster	disaster	NOUN
ftr-426	437	55	is	be	AUX
ftr-426	437	56	declared	declare	VERB
ftr-426	437	57	this	this	DET
ftr-426	437	58	program	program	NOUN
ftr-426	437	59	provides	provide	VERB
ftr-426	437	60	financial	financial	ADJ
ftr-426	437	61	and	and	CCONJ
ftr-426	437	62	in	in	ADP
ftr-426	437	63	-	-	PUNCT
ftr-426	437	64	kind	kind	NOUN
ftr-426	437	65	assistance	assistance	NOUN
ftr-426	437	66	to	to	ADP
ftr-426	437	67	people	people	NOUN
ftr-426	437	68	in	in	ADP
ftr-426	437	69	the	the	DET
ftr-426	437	70	declared	declare	VERB
ftr-426	437	71	area	area	NOUN
ftr-426	437	72	whose	whose	DET
ftr-426	437	73	property	property	NOUN
ftr-426	437	74	has	have	AUX
ftr-426	437	75	been	be	AUX
ftr-426	437	76	damaged	damage	VERB
ftr-426	437	77	or	or	CCONJ
ftr-426	437	78	destroyed	destroy	VERB
ftr-426	437	79	and	and	CCONJ
ftr-426	437	80	whose	whose	DET
ftr-426	437	81	losses	loss	NOUN
ftr-426	437	82	are	be	AUX
ftr-426	437	83	not	not	PART
ftr-426	437	84	covered	cover	VERB
ftr-426	437	85	by	by	ADP
ftr-426	437	86	insurance.86	insurance.86	ADJ
ftr-426	437	87	housing	housing	NOUN
ftr-426	437	88	assistance	assistance	NOUN
ftr-426	437	89	includes	include	VERB
ftr-426	437	90	financial	financial	ADJ
ftr-426	437	91	or	or	CCONJ
ftr-426	437	92	direct	direct	ADJ
ftr-426	437	93	assistance	assistance	NOUN
ftr-426	437	94	for	for	ADP
ftr-426	437	95	temporary	temporary	ADJ
ftr-426	437	96	housing	housing	NOUN
ftr-426	437	97	(	(	PUNCT
ftr-426	437	98	e.g.	e.g.	ADV
ftr-426	437	99	,	,	PUNCT
ftr-426	437	100	reimbursements	reimbursement	NOUN
ftr-426	437	101	for	for	ADP
ftr-426	437	102	expenses	expense	NOUN
ftr-426	437	103	related	relate	VERB
ftr-426	437	104	to	to	ADP
ftr-426	437	105	hotels	hotel	NOUN
ftr-426	437	106	,	,	PUNCT
ftr-426	437	107	motels	motel	NOUN
ftr-426	437	108	or	or	CCONJ
ftr-426	437	109	rental	rental	ADJ
ftr-426	437	110	or	or	CCONJ
ftr-426	437	111	temporary	temporary	ADJ
ftr-426	437	112	housing	housing	NOUN
ftr-426	437	113	units	unit	NOUN
ftr-426	437	114	when	when	SCONJ
ftr-426	437	115	rental	rental	ADJ
ftr-426	437	116	properties	property	NOUN
ftr-426	437	117	are	be	AUX
ftr-426	437	118	not	not	PART
ftr-426	437	119	available	available	ADJ
ftr-426	437	120	)	)	PUNCT
ftr-426	437	121	for	for	ADP
ftr-426	437	122	up	up	ADP
ftr-426	437	123	to	to	PART
ftr-426	437	124	eighteen	eighteen	NUM
ftr-426	437	125	months;87	months;87	NOUN
ftr-426	437	126	up	up	ADP
ftr-426	437	127	to	to	PART
ftr-426	437	128	$	$	SYM
ftr-426	437	129	5,100	5,100	NUM
ftr-426	437	130	for	for	ADP
ftr-426	437	131	uninsured	uninsured	ADJ
ftr-426	437	132	home	home	NOUN
ftr-426	437	133	repairs	repair	NOUN
ftr-426	437	134	to	to	PART
ftr-426	437	135	return	return	VERB
ftr-426	437	136	owner	owner	NOUN
ftr-426	437	137	-	-	PUNCT
ftr-426	437	138	occupied	occupy	VERB
ftr-426	437	139	primary	primary	ADJ
ftr-426	437	140	residences	residence	NOUN
ftr-426	437	141	to	to	ADP
ftr-426	437	142	a	a	DET
ftr-426	437	143	safe	safe	ADJ
ftr-426	437	144	and	and	CCONJ
ftr-426	437	145	sanitary	sanitary	NOUN
ftr-426	437	146	living	live	VERB
ftr-426	437	147	or	or	CCONJ
ftr-426	437	148	functioning	function	VERB
ftr-426	437	149	condition;88	condition;88	NOUN
ftr-426	437	150	and	and	CCONJ
ftr-426	437	151	under	under	ADP
ftr-426	437	152	rare	rare	ADJ
ftr-426	437	153	circumstances	circumstance	NOUN
ftr-426	437	154	funds	fund	NOUN
ftr-426	437	155	for	for	ADP
ftr-426	437	156	home	home	NOUN
ftr-426	437	157	replacement	replacement	NOUN
ftr-426	437	158	and	and	CCONJ
ftr-426	437	159	permanent	permanent	ADJ
ftr-426	437	160	housing	housing	NOUN
ftr-426	437	161	construction.89	construction.89	PROPN
ftr-426	437	162	once	once	ADV
ftr-426	437	163	approved	approve	VERB
ftr-426	437	164	,	,	PUNCT
ftr-426	437	165	fema	fema	PROPN
ftr-426	437	166	delivers	deliver	VERB
ftr-426	437	167	housing	housing	NOUN
ftr-426	437	168	assistance	assistance	NOUN
ftr-426	437	169	checks	check	NOUN
ftr-426	437	170	to	to	ADP
ftr-426	437	171	disaster	disaster	NOUN
ftr-426	437	172	victims	victim	NOUN
ftr-426	437	173	within	within	ADP
ftr-426	437	174	seven	seven	NUM
ftr-426	437	175	to	to	PART
ftr-426	437	176	ten	ten	NUM
ftr-426	437	177	days	day	NOUN
ftr-426	437	178	of	of	ADP
ftr-426	437	179	an	an	DET
ftr-426	437	180	onsite	onsite	ADJ
ftr-426	437	181	inspection.90	inspection.90	NOUN
ftr-426	437	182	2005	2005	NUM
ftr-426	437	183	]	]	PUNCT
ftr-426	437	184	anatomy	anatomy	NOUN
ftr-426	437	185	of	of	ADP
ftr-426	437	186	a	a	DET
ftr-426	437	187	disaster	disaster	NOUN
ftr-426	437	188	969	969	NUM
ftr-426	437	189	91	91	NUM
ftr-426	437	190	.	.	PUNCT
ftr-426	438	1	42	42	NUM
ftr-426	438	2	u	u	NOUN
ftr-426	438	3	.s.c	.s.c	PUNCT
ftr-426	438	4	.	.	PUNCT
ftr-426	438	5	§	§	PROPN
ftr-426	438	6	5174(h	5174(h	PROPN
ftr-426	438	7	)	)	PUNCT
ftr-426	438	8	(	(	PUNCT
ftr-426	438	9	setting	set	VERB
ftr-426	438	10	forth	forth	ADP
ftr-426	438	11	the	the	DET
ftr-426	438	12	maximum	maximum	ADJ
ftr-426	438	13	amount	amount	NOUN
ftr-426	438	14	of	of	ADP
ftr-426	438	15	federal	federal	ADJ
ftr-426	438	16	assistance	assistance	NOUN
ftr-426	438	17	for	for	ADP
ftr-426	438	18	individuals	individual	NOUN
ftr-426	438	19	and	and	CCONJ
ftr-426	438	20	households	household	NOUN
ftr-426	438	21	at	at	ADP
ftr-426	438	22	$	$	SYM
ftr-426	438	23	25,000	25,000	NUM
ftr-426	438	24	as	as	SCONJ
ftr-426	438	25	adjusted	adjust	VERB
ftr-426	438	26	annually	annually	ADV
ftr-426	438	27	for	for	ADP
ftr-426	438	28	inflation	inflation	NOUN
ftr-426	438	29	)	)	PUNCT
ftr-426	438	30	;	;	PUNCT
ftr-426	438	31	44	44	NUM
ftr-426	438	32	c.f.r	c.f.r	NOUN
ftr-426	438	33	.	.	PUNCT
ftr-426	439	1	§	§	PROPN
ftr-426	439	2	206.110(b	206.110(b	NUM
ftr-426	439	3	)	)	PUNCT
ftr-426	439	4	(	(	PUNCT
ftr-426	439	5	same	same	ADJ
ftr-426	439	6	)	)	PUNCT
ftr-426	439	7	;	;	PUNCT
ftr-426	439	8	fema	fema	X
ftr-426	439	9	,	,	PUNCT
ftr-426	439	10	individual	individual	ADJ
ftr-426	439	11	assistance	assistance	NOUN
ftr-426	439	12	programs	program	NOUN
ftr-426	439	13	,	,	PUNCT
ftr-426	439	14	available	available	ADJ
ftr-426	439	15	at	at	ADP
ftr-426	439	16	www.fema.gov/rrr/inassist.shtm	www.fema.gov/rrr/inassist.shtm	PROPN
ftr-426	439	17	(	(	PUNCT
ftr-426	439	18	last	last	ADV
ftr-426	439	19	visited	visit	VERB
ftr-426	439	20	oct	oct	PROPN
ftr-426	439	21	.	.	PROPN
ftr-426	439	22	31	31	NUM
ftr-426	439	23	,	,	PUNCT
ftr-426	439	24	2004	2004	NUM
ftr-426	439	25	)	)	PUNCT
ftr-426	439	26	;	;	PUNCT
ftr-426	439	27	fema	fema	X
ftr-426	439	28	,	,	PUNCT
ftr-426	439	29	six	six	NUM
ftr-426	439	30	months	month	NOUN
ftr-426	439	31	later	later	ADV
ftr-426	439	32	:	:	PUNCT
ftr-426	439	33	more	more	ADJ
ftr-426	439	34	than	than	ADP
ftr-426	439	35	$	$	SYM
ftr-426	439	36	317	317	NUM
ftr-426	439	37	million	million	NUM
ftr-426	439	38	approved	approve	VERB
ftr-426	439	39	for	for	ADP
ftr-426	439	40	southern	southern	ADJ
ftr-426	439	41	california	california	PROPN
ftr-426	439	42	wildfire	wildfire	NOUN
ftr-426	439	43	recovery	recovery	NOUN
ftr-426	439	44	(	(	PUNCT
ftr-426	439	45	may	may	PROPN
ftr-426	439	46	7	7	NUM
ftr-426	439	47	,	,	PUNCT
ftr-426	439	48	2004	2004	NUM
ftr-426	439	49	)	)	PUNCT
ftr-426	439	50	at	at	ADP
ftr-426	439	51	www.fema.gov/news/newsrelease.fema?id=12175	www.fema.gov/news/newsrelease.fema?id=12175	PROPN
ftr-426	439	52	(	(	PUNCT
ftr-426	439	53	last	last	ADV
ftr-426	439	54	visited	visit	VERB
ftr-426	439	55	oct	oct	PROPN
ftr-426	439	56	.	.	PROPN
ftr-426	439	57	31	31	NUM
ftr-426	439	58	,	,	PUNCT
ftr-426	439	59	2004	2004	NUM
ftr-426	439	60	)	)	PUNCT
ftr-426	439	61	(	(	PUNCT
ftr-426	439	62	noting	note	VERB
ftr-426	439	63	that	that	SCONJ
ftr-426	439	64	$	$	SYM
ftr-426	439	65	25,600	25,600	NUM
ftr-426	439	66	is	be	AUX
ftr-426	439	67	the	the	DET
ftr-426	439	68	maximum	maximum	NOUN
ftr-426	439	69	for	for	ADP
ftr-426	439	70	fema	fema	PROPN
ftr-426	439	71	benefits	benefit	NOUN
ftr-426	439	72	)	)	PUNCT
ftr-426	439	73	.	.	PUNCT
ftr-426	440	1	92	92	NUM
ftr-426	440	2	.	.	PUNCT
ftr-426	441	1	california	california	PROPN
ftr-426	441	2	fires	fire	NOUN
ftr-426	441	3	report	report	VERB
ftr-426	441	4	,	,	PUNCT
ftr-426	441	5	supra	supra	PROPN
ftr-426	441	6	note	note	PROPN
ftr-426	441	7	26	26	NUM
ftr-426	441	8	,	,	PUNCT
ftr-426	441	9	at	at	ADP
ftr-426	441	10	30	30	NUM
ftr-426	441	11	.	.	PUNCT
ftr-426	442	1	93	93	NUM
ftr-426	442	2	.	.	PUNCT
ftr-426	443	1	i	i	PRON
ftr-426	443	2	d.	d.	PROPN
ftr-426	443	3	94	94	NUM
ftr-426	443	4	.	.	PUNCT
ftr-426	444	1	i	i	PRON
ftr-426	444	2	d.	d.	PROPN
ftr-426	444	3	at	at	ADP
ftr-426	444	4	31	31	NUM
ftr-426	444	5	.	.	PUNCT
ftr-426	445	1	95	95	NUM
ftr-426	445	2	.	.	PUNCT
ftr-426	446	1	i	i	PRON
ftr-426	446	2	d.	d.	PROPN
ftr-426	446	3	96	96	NUM
ftr-426	446	4	.	.	PUNCT
ftr-426	447	1	42	42	NUM
ftr-426	447	2	u	u	NOUN
ftr-426	447	3	.s.c	.s.c	PUNCT
ftr-426	447	4	.	.	PUNCT
ftr-426	447	5	§	§	PROPN
ftr-426	447	6	5177(a	5177(a	NUM
ftr-426	447	7	)	)	PUNCT
ftr-426	447	8	(	(	PUNCT
ftr-426	447	9	setting	set	VERB
ftr-426	447	10	forth	forth	ADP
ftr-426	447	11	authorization	authorization	NOUN
ftr-426	447	12	for	for	ADP
ftr-426	447	13	the	the	DET
ftr-426	447	14	president	president	NOUN
ftr-426	447	15	to	to	PART
ftr-426	447	16	provide	provide	VERB
ftr-426	447	17	weekly	weekly	ADJ
ftr-426	447	18	unemployment	unemployment	NOUN
ftr-426	447	19	compensation	compensation	NOUN
ftr-426	447	20	to	to	ADP
ftr-426	447	21	disaster	disaster	NOUN
ftr-426	447	22	victims	victim	NOUN
ftr-426	447	23	that	that	PRON
ftr-426	447	24	would	would	AUX
ftr-426	447	25	not	not	PART
ftr-426	447	26	otherwise	otherwise	ADV
ftr-426	447	27	be	be	AUX
ftr-426	447	28	eligible	eligible	ADJ
ftr-426	447	29	)	)	PUNCT
ftr-426	447	30	;	;	PUNCT
ftr-426	447	31	dept	dept	NOUN
ftr-426	447	32	.	.	PROPN
ftr-426	447	33	of	of	ADP
ftr-426	447	34	homeland	homeland	NOUN
ftr-426	447	35	security	security	NOUN
ftr-426	447	36	,	,	PUNCT
ftr-426	447	37	emergency	emergency	NOUN
ftr-426	447	38	preparedness	preparedness	NOUN
ftr-426	447	39	and	and	CCONJ
ftr-426	447	40	response	response	NOUN
ftr-426	447	41	directorate	directorate	NOUN
ftr-426	447	42	,	,	PUNCT
ftr-426	447	43	a	a	DET
ftr-426	447	44	guide	guide	NOUN
ftr-426	447	45	to	to	ADP
ftr-426	447	46	the	the	DET
ftr-426	447	47	disaster	disaster	NOUN
ftr-426	447	48	declaration	declaration	NOUN
ftr-426	447	49	process	process	NOUN
ftr-426	447	50	and	and	CCONJ
ftr-426	447	51	federal	federal	ADJ
ftr-426	447	52	disaster	disaster	NOUN
ftr-426	447	53	assistance	assistance	NOUN
ftr-426	447	54	(	(	PUNCT
ftr-426	447	55	updated	update	VERB
ftr-426	447	56	oct	oct	PROPN
ftr-426	447	57	.	.	PROPN
ftr-426	447	58	22	22	NUM
ftr-426	447	59	,	,	PUNCT
ftr-426	447	60	2004	2004	NUM
ftr-426	447	61	)	)	PUNCT
ftr-426	447	62	at	at	ADP
ftr-426	447	63	www.fema.gov/rrr/dec_guid	www.fema.gov/rrr/dec_guid	ADJ
ftr-426	447	64	.shtm	.shtm	PROPN
ftr-426	447	65	(	(	PUNCT
ftr-426	447	66	last	last	ADJ
ftr-426	447	67	visited	visit	VERB
ftr-426	447	68	oct	oct	PROPN
ftr-426	447	69	.	.	PROPN
ftr-426	447	70	31	31	NUM
ftr-426	447	71	,	,	PUNCT
ftr-426	447	72	2004	2004	NUM
ftr-426	447	73	)	)	PUNCT
ftr-426	447	74	;	;	PUNCT
ftr-426	447	75	fem	fem	NOUN
ftr-426	447	76	a	a	X
ftr-426	447	77	,	,	PUNCT
ftr-426	447	78	recovery	recovery	NOUN
ftr-426	447	79	times	time	NOUN
ftr-426	447	80	5	5	NUM
ftr-426	447	81	(	(	PUNCT
ftr-426	447	82	nov	nov	PROPN
ftr-426	447	83	.	.	PROPN
ftr-426	447	84	10	10	NUM
ftr-426	447	85	,	,	PUNCT
ftr-426	447	86	2003	2003	NUM
ftr-426	447	87	)	)	PUNCT
ftr-426	447	88	(	(	PUNCT
ftr-426	447	89	educating	educate	VERB
ftr-426	447	90	victims	victim	NOUN
ftr-426	447	91	about	about	ADP
ftr-426	447	92	federal	federal	ADJ
ftr-426	447	93	unemployment	unemployment	NOUN
ftr-426	447	94	benefits	benefit	NOUN
ftr-426	447	95	for	for	ADP
ftr-426	447	96	individuals	individual	NOUN
ftr-426	447	97	who	who	PRON
ftr-426	447	98	lost	lose	VERB
ftr-426	447	99	their	their	PRON
ftr-426	447	100	job	job	NOUN
ftr-426	447	101	due	due	ADP
ftr-426	447	102	to	to	ADP
ftr-426	447	103	a	a	DET
ftr-426	447	104	presidentially	presidentially	NOUN
ftr-426	447	105	declared	declare	VERB
ftr-426	447	106	disaster	disaster	NOUN
ftr-426	447	107	)	)	PUNCT
ftr-426	447	108	.	.	PUNCT
ftr-426	448	1	97	97	NUM
ftr-426	448	2	.	.	X
ftr-426	449	1	42	42	NUM
ftr-426	449	2	u.s.c	u.s.c	ADJ
ftr-426	449	3	.	.	PUNCT
ftr-426	450	1	§	§	PROPN
ftr-426	450	2	5177(a	5177(a	NUM
ftr-426	450	3	)	)	PUNCT
ftr-426	450	4	(	(	PUNCT
ftr-426	450	5	setting	set	VERB
ftr-426	450	6	forth	forth	ADV
ftr-426	450	7	twenty	twenty	NUM
ftr-426	450	8	-	-	PUNCT
ftr-426	450	9	six	six	NUM
ftr-426	450	10	week	week	NOUN
ftr-426	450	11	limitation	limitation	NOUN
ftr-426	450	12	)	)	PUNCT
ftr-426	450	13	;	;	PUNCT
ftr-426	450	14	dept	dept	NOUN
ftr-426	450	15	.	.	PROPN
ftr-426	450	16	of	of	ADP
ftr-426	450	17	homeland	homeland	NOUN
ftr-426	450	18	security	security	NOUN
ftr-426	450	19	,	,	PUNCT
ftr-426	450	20	emergency	emergency	NOUN
ftr-426	450	21	preparedness	preparedness	NOUN
ftr-426	450	22	and	and	CCONJ
ftr-426	450	23	response	response	NOUN
ftr-426	450	24	directorate	directorate	NOUN
ftr-426	450	25	,	,	PUNCT
ftr-426	450	26	a	a	DET
ftr-426	450	27	guide	guide	NOUN
ftr-426	450	28	to	to	ADP
ftr-426	450	29	the	the	DET
ftr-426	450	30	disaster	disaster	NOUN
ftr-426	450	31	declaration	declaration	NOUN
ftr-426	450	32	process	process	NOUN
ftr-426	450	33	and	and	CCONJ
ftr-426	450	34	federal	federal	ADJ
ftr-426	450	35	disaster	disaster	NOUN
ftr-426	450	36	assistance	assistance	NOUN
ftr-426	450	37	(	(	PUNCT
ftr-426	450	38	updated	update	VERB
ftr-426	450	39	march	march	PROPN
ftr-426	450	40	2003	2003	NUM
ftr-426	450	41	)	)	PUNCT
ftr-426	450	42	at	at	ADP
ftr-426	450	43	www.fema.gov/rrr/dec_guid.shtm	www.fema.gov/rrr/dec_guid.shtm	PROPN
ftr-426	450	44	(	(	PUNCT
ftr-426	450	45	last	last	ADV
ftr-426	450	46	visited	visit	VERB
ftr-426	450	47	nov	nov	PROPN
ftr-426	450	48	.	.	PROPN
ftr-426	450	49	4	4	NUM
ftr-426	450	50	,	,	PUNCT
ftr-426	450	51	2004	2004	NUM
ftr-426	450	52	)	)	PUNCT
ftr-426	450	53	.	.	PUNCT
ftr-426	451	1	98	98	NUM
ftr-426	451	2	.	.	PUNCT
ftr-426	452	1	i	i	PRON
ftr-426	452	2	d.	d.	PROPN
ftr-426	452	3	;	;	PUNCT
ftr-426	452	4	see	see	VERB
ftr-426	452	5	42	42	NUM
ftr-426	452	6	u.s.c	u.s.c	ADJ
ftr-426	452	7	.	.	PUNCT
ftr-426	453	1	§	§	PROPN
ftr-426	453	2	5177(a	5177(a	NUM
ftr-426	453	3	)	)	PUNCT
ftr-426	453	4	(	(	PUNCT
ftr-426	453	5	directing	direct	VERB
ftr-426	453	6	the	the	DET
ftr-426	453	7	president	president	NOUN
ftr-426	453	8	to	to	PART
ftr-426	453	9	provide	provide	VERB
ftr-426	453	10	such	such	ADJ
ftr-426	453	11	assistance	assistance	NOUN
ftr-426	453	12	through	through	ADP
ftr-426	453	13	agreements	agreement	NOUN
ftr-426	453	14	with	with	ADP
ftr-426	453	15	states	state	NOUN
ftr-426	453	16	with	with	ADP
ftr-426	453	17	adequate	adequate	ADJ
ftr-426	453	18	systems	system	NOUN
ftr-426	453	19	to	to	PART
ftr-426	453	20	administer	administer	VERB
ftr-426	453	21	such	such	ADJ
ftr-426	453	22	assistance	assistance	NOUN
ftr-426	453	23	)	)	PUNCT
ftr-426	453	24	.	.	PUNCT
ftr-426	454	1	99	99	NUM
ftr-426	454	2	.	.	PUNCT
ftr-426	455	1	california	california	PROPN
ftr-426	455	2	fires	fire	NOUN
ftr-426	455	3	report	report	VERB
ftr-426	455	4	,	,	PUNCT
ftr-426	455	5	supra	supra	PROPN
ftr-426	455	6	note	note	PROPN
ftr-426	455	7	26	26	NUM
ftr-426	455	8	,	,	PUNCT
ftr-426	455	9	at	at	ADP
ftr-426	455	10	31	31	NUM
ftr-426	455	11	.	.	PUNCT
ftr-426	456	1	100	100	NUM
ftr-426	456	2	.	.	X
ftr-426	457	1	42	42	NUM
ftr-426	457	2	u.s.c	u.s.c	ADJ
ftr-426	457	3	.	.	PUNCT
ftr-426	458	1	§	§	PROPN
ftr-426	458	2	5179	5179	NUM
ftr-426	458	3	(	(	PUNCT
ftr-426	458	4	providing	provide	VERB
ftr-426	458	5	for	for	ADP
ftr-426	458	6	federal	federal	ADJ
ftr-426	458	7	disaster	disaster	NOUN
ftr-426	458	8	relief	relief	NOUN
ftr-426	458	9	in	in	ADP
ftr-426	458	10	the	the	DET
ftr-426	458	11	form	form	NOUN
ftr-426	458	12	of	of	ADP
ftr-426	458	13	food	food	NOUN
ftr-426	458	14	stamps	stamp	NOUN
ftr-426	458	15	)	)	PUNCT
ftr-426	458	16	.	.	PUNCT
ftr-426	459	1	aggregate	aggregate	ADJ
ftr-426	459	2	benefits	benefit	NOUN
ftr-426	459	3	provided	provide	VERB
ftr-426	459	4	by	by	ADP
ftr-426	459	5	fema	fema	PROPN
ftr-426	459	6	under	under	ADP
ftr-426	459	7	the	the	DET
ftr-426	459	8	ihp	ihp	NOUN
ftr-426	459	9	are	be	AUX
ftr-426	459	10	limited	limit	VERB
ftr-426	459	11	to	to	ADP
ftr-426	459	12	$	$	SYM
ftr-426	459	13	25,000	25,000	NUM
ftr-426	459	14	(	(	PUNCT
ftr-426	459	15	indexed	index	VERB
ftr-426	459	16	for	for	ADP
ftr-426	459	17	inflation	inflation	NOUN
ftr-426	459	18	this	this	DET
ftr-426	459	19	benefit	benefit	NOUN
ftr-426	459	20	was	be	AUX
ftr-426	459	21	increased	increase	VERB
ftr-426	459	22	to	to	ADP
ftr-426	459	23	$	$	SYM
ftr-426	459	24	25,600	25,600	NUM
ftr-426	459	25	in	in	ADP
ftr-426	459	26	2003	2003	NUM
ftr-426	459	27	)	)	PUNCT
ftr-426	459	28	per	per	ADP
ftr-426	459	29	individual	individual	NOUN
ftr-426	459	30	or	or	CCONJ
ftr-426	459	31	household.91	household.91	NOUN
ftr-426	459	32	in	in	ADP
ftr-426	459	33	the	the	DET
ftr-426	459	34	2003	2003	NUM
ftr-426	459	35	california	california	PROPN
ftr-426	459	36	wildfires	wildfire	VERB
ftr-426	459	37	,	,	PUNCT
ftr-426	459	38	fema	fema	PROPN
ftr-426	459	39	provided	provide	VERB
ftr-426	459	40	over	over	ADP
ftr-426	459	41	$	$	SYM
ftr-426	459	42	32	32	NUM
ftr-426	459	43	million	million	NUM
ftr-426	459	44	under	under	ADP
ftr-426	459	45	these	these	DET
ftr-426	459	46	programs	program	NOUN
ftr-426	459	47	to	to	ADP
ftr-426	459	48	disaster	disaster	NOUN
ftr-426	459	49	victims.92	victims.92	NOUN
ftr-426	459	50	as	as	ADP
ftr-426	459	51	of	of	ADP
ftr-426	459	52	february	february	PROPN
ftr-426	459	53	10	10	NUM
ftr-426	459	54	,	,	PUNCT
ftr-426	459	55	2004	2004	NUM
ftr-426	459	56	,	,	PUNCT
ftr-426	459	57	fema	fema	PROPN
ftr-426	459	58	had	have	AUX
ftr-426	459	59	issued	issue	VERB
ftr-426	459	60	3,740	3,740	NUM
ftr-426	459	61	ha	ha	NOUN
ftr-426	459	62	checks	check	NOUN
ftr-426	459	63	totaling	total	VERB
ftr-426	459	64	approximately	approximately	ADV
ftr-426	459	65	$	$	SYM
ftr-426	459	66	8	8	NUM
ftr-426	459	67	million	million	NUM
ftr-426	459	68	and	and	CCONJ
ftr-426	459	69	9,585	9,585	NUM
ftr-426	459	70	ona	ona	PROPN
ftr-426	459	71	checks	check	NOUN
ftr-426	459	72	aggregating	aggregate	VERB
ftr-426	459	73	approximately	approximately	ADV
ftr-426	459	74	$	$	SYM
ftr-426	459	75	24	24	NUM
ftr-426	459	76	million.93	million.93	NOUN
ftr-426	459	77	in	in	ADP
ftr-426	459	78	addition	addition	NOUN
ftr-426	459	79	,	,	PUNCT
ftr-426	459	80	ninety	ninety	NUM
ftr-426	459	81	families	family	NOUN
ftr-426	459	82	had	have	AUX
ftr-426	459	83	been	be	AUX
ftr-426	459	84	placed	place	VERB
ftr-426	459	85	in	in	ADP
ftr-426	459	86	temporary	temporary	ADJ
ftr-426	459	87	manufacturing	manufacturing	NOUN
ftr-426	459	88	housing	housing	NOUN
ftr-426	459	89	while	while	SCONJ
ftr-426	459	90	awaiting	await	VERB
ftr-426	459	91	the	the	DET
ftr-426	459	92	repair	repair	NOUN
ftr-426	459	93	of	of	ADP
ftr-426	459	94	their	their	PRON
ftr-426	459	95	damaged	damage	VERB
ftr-426	459	96	homes.94	homes.94	NOUN
ftr-426	459	97	in	in	ADP
ftr-426	459	98	addition	addition	NOUN
ftr-426	459	99	to	to	ADP
ftr-426	459	100	the	the	DET
ftr-426	459	101	immediate	immediate	ADJ
ftr-426	459	102	and	and	CCONJ
ftr-426	459	103	sudden	sudden	ADJ
ftr-426	459	104	loss	loss	NOUN
ftr-426	459	105	of	of	ADP
ftr-426	459	106	housing	housing	NOUN
ftr-426	459	107	and	and	CCONJ
ftr-426	459	108	personal	personal	ADJ
ftr-426	459	109	property	property	NOUN
ftr-426	459	110	,	,	PUNCT
ftr-426	459	111	disasters	disaster	NOUN
ftr-426	459	112	disrupt	disrupt	VERB
ftr-426	459	113	the	the	DET
ftr-426	459	114	livelihoods	livelihood	NOUN
ftr-426	459	115	of	of	ADP
ftr-426	459	116	many	many	ADJ
ftr-426	459	117	,	,	PUNCT
ftr-426	459	118	causing	cause	VERB
ftr-426	459	119	loss	loss	NOUN
ftr-426	459	120	of	of	ADP
ftr-426	459	121	employment	employment	NOUN
ftr-426	459	122	and	and	CCONJ
ftr-426	459	123	income	income	NOUN
ftr-426	459	124	as	as	SCONJ
ftr-426	459	125	disasters	disaster	NOUN
ftr-426	459	126	force	force	VERB
ftr-426	459	127	the	the	DET
ftr-426	459	128	closure	closure	NOUN
ftr-426	459	129	of	of	ADP
ftr-426	459	130	businesses.95	businesses.95	NOUN
ftr-426	459	131	c.	c.	PROPN
ftr-426	459	132	disaster	disaster	NOUN
ftr-426	459	133	unemployment	unemployment	NOUN
ftr-426	459	134	assistance	assistance	NOUN
ftr-426	459	135	(	(	PUNCT
ftr-426	459	136	dua	dua	PROPN
ftr-426	459	137	)	)	PUNCT
ftr-426	459	138	the	the	DET
ftr-426	459	139	dua	dua	PROPN
ftr-426	459	140	program	program	PROPN
ftr-426	459	141	provides	provide	VERB
ftr-426	459	142	weekly	weekly	ADJ
ftr-426	459	143	unemployment	unemployment	NOUN
ftr-426	459	144	benefits	benefit	NOUN
ftr-426	459	145	to	to	ADP
ftr-426	459	146	individuals	individual	NOUN
ftr-426	459	147	who	who	PRON
ftr-426	459	148	are	be	AUX
ftr-426	459	149	unemployed	unemployed	ADJ
ftr-426	459	150	because	because	SCONJ
ftr-426	459	151	of	of	ADP
ftr-426	459	152	a	a	DET
ftr-426	459	153	presidentially	presidentially	NOUN
ftr-426	459	154	declared	declare	VERB
ftr-426	459	155	disaster	disaster	NOUN
ftr-426	459	156	and	and	CCONJ
ftr-426	459	157	not	not	PART
ftr-426	459	158	covered	cover	VERB
ftr-426	459	159	by	by	ADP
ftr-426	459	160	other	other	ADJ
ftr-426	459	161	unemployment	unemployment	NOUN
ftr-426	459	162	compensation	compensation	NOUN
ftr-426	459	163	programs.96	programs.96	NOUN
ftr-426	459	164	the	the	DET
ftr-426	459	165	benefits	benefit	NOUN
ftr-426	459	166	begin	begin	VERB
ftr-426	459	167	with	with	ADP
ftr-426	459	168	the	the	DET
ftr-426	459	169	date	date	NOUN
ftr-426	459	170	of	of	ADP
ftr-426	459	171	unemployment	unemployment	NOUN
ftr-426	459	172	and	and	CCONJ
ftr-426	459	173	can	can	AUX
ftr-426	459	174	extend	extend	VERB
ftr-426	459	175	up	up	ADP
ftr-426	459	176	to	to	PART
ftr-426	459	177	twenty	twenty	NUM
ftr-426	459	178	-	-	PUNCT
ftr-426	459	179	six	six	NUM
ftr-426	459	180	weeks	week	NOUN
ftr-426	459	181	after	after	SCONJ
ftr-426	459	182	the	the	DET
ftr-426	459	183	date	date	NOUN
ftr-426	459	184	of	of	ADP
ftr-426	459	185	the	the	DET
ftr-426	459	186	president	president	NOUN
ftr-426	459	187	’s	’s	PART
ftr-426	459	188	declaration	declaration	NOUN
ftr-426	459	189	of	of	ADP
ftr-426	459	190	the	the	DET
ftr-426	459	191	major	major	ADJ
ftr-426	459	192	disaster.97	disaster.97	NOUN
ftr-426	459	193	qualifying	qualify	VERB
ftr-426	459	194	individuals	individual	NOUN
ftr-426	459	195	must	must	AUX
ftr-426	459	196	register	register	VERB
ftr-426	459	197	with	with	ADP
ftr-426	459	198	their	their	PRON
ftr-426	459	199	state	state	NOUN
ftr-426	459	200	employment	employment	NOUN
ftr-426	459	201	services	service	NOUN
ftr-426	459	202	office.98	office.98	ADV
ftr-426	459	203	as	as	ADP
ftr-426	459	204	of	of	ADP
ftr-426	459	205	january	january	PROPN
ftr-426	459	206	26	26	NUM
ftr-426	459	207	,	,	PUNCT
ftr-426	459	208	2004	2004	NUM
ftr-426	459	209	,	,	PUNCT
ftr-426	459	210	fema	fema	PROPN
ftr-426	459	211	approved	approve	VERB
ftr-426	459	212	504	504	NUM
ftr-426	459	213	dua	dua	PROPN
ftr-426	459	214	claims	claim	NOUN
ftr-426	459	215	totaling	total	VERB
ftr-426	459	216	$	$	SYM
ftr-426	459	217	203,240	203,240	NUM
ftr-426	459	218	of	of	ADP
ftr-426	459	219	unemployment	unemployment	NOUN
ftr-426	459	220	benefits	benefit	NOUN
ftr-426	459	221	for	for	ADP
ftr-426	459	222	victims	victim	NOUN
ftr-426	459	223	of	of	ADP
ftr-426	459	224	the	the	DET
ftr-426	459	225	2003	2003	NUM
ftr-426	459	226	california	california	PROPN
ftr-426	459	227	wildfires.99	wildfires.99	NOUN
ftr-426	459	228	in	in	ADP
ftr-426	459	229	addition	addition	NOUN
ftr-426	459	230	to	to	ADP
ftr-426	459	231	unemployment	unemployment	NOUN
ftr-426	459	232	cash	cash	NOUN
ftr-426	459	233	benefits	benefit	NOUN
ftr-426	459	234	,	,	PUNCT
ftr-426	459	235	the	the	DET
ftr-426	459	236	government	government	NOUN
ftr-426	459	237	may	may	AUX
ftr-426	459	238	provide	provide	VERB
ftr-426	459	239	desperate	desperate	ADJ
ftr-426	459	240	disaster	disaster	NOUN
ftr-426	459	241	victims	victim	NOUN
ftr-426	459	242	with	with	ADP
ftr-426	459	243	in	in	ADP
ftr-426	459	244	-	-	PUNCT
ftr-426	459	245	kind	kind	NOUN
ftr-426	459	246	benefits	benefit	NOUN
ftr-426	459	247	through	through	ADP
ftr-426	459	248	its	its	PRON
ftr-426	459	249	food	food	NOUN
ftr-426	459	250	stamp	stamp	NOUN
ftr-426	459	251	programs.100	programs.100	PROPN
ftr-426	459	252	970	970	NUM
ftr-426	459	253	florida	florida	PROPN
ftr-426	459	254	tax	tax	NOUN
ftr-426	459	255	review	review	NOUN
ftr-426	460	1	[	[	X
ftr-426	460	2	vol.6:10	vol.6:10	NOUN
ftr-426	460	3	101	101	NUM
ftr-426	460	4	.	.	PUNCT
ftr-426	461	1	42	42	NUM
ftr-426	461	2	u	u	NOUN
ftr-426	461	3	.s.c	.s.c	PUNCT
ftr-426	461	4	.	.	PUNCT
ftr-426	462	1	§	§	PROPN
ftr-426	462	2	5179(a	5179(a	NUM
ftr-426	462	3	)	)	PUNCT
ftr-426	463	1	(	(	PUNCT
ftr-426	463	2	seeting	seete	VERB
ftr-426	463	3	forth	forth	ADP
ftr-426	463	4	authorization	authorization	NOUN
ftr-426	463	5	)	)	PUNCT
ftr-426	463	6	.	.	PUNCT
ftr-426	464	1	102	102	NUM
ftr-426	464	2	.	.	PUNCT
ftr-426	465	1	california	california	PROPN
ftr-426	465	2	fires	fire	NOUN
ftr-426	465	3	report	report	VERB
ftr-426	465	4	,	,	PUNCT
ftr-426	465	5	supra	supra	PROPN
ftr-426	465	6	note	note	PROPN
ftr-426	465	7	26	26	NUM
ftr-426	465	8	,	,	PUNCT
ftr-426	465	9	at	at	ADP
ftr-426	465	10	29	29	NUM
ftr-426	465	11	.	.	PUNCT
ftr-426	465	12	103	103	NUM
ftr-426	465	13	.	.	PUNCT
ftr-426	466	1	i	i	PRON
ftr-426	466	2	d.	d.	PROPN
ftr-426	466	3	104	104	NUM
ftr-426	466	4	.	.	PUNCT
ftr-426	466	5	see	see	VERB
ftr-426	466	6	42	42	NUM
ftr-426	466	7	u.s.c	u.s.c	ADJ
ftr-426	466	8	.	.	PUNCT
ftr-426	467	1	§	§	PROPN
ftr-426	467	2	5182	5182	NUM
ftr-426	467	3	(	(	PUNCT
ftr-426	467	4	setting	set	VERB
ftr-426	467	5	forth	forth	ADP
ftr-426	467	6	authorization	authorization	NOUN
ftr-426	467	7	for	for	ADP
ftr-426	467	8	the	the	DET
ftr-426	467	9	assurance	assurance	NOUN
ftr-426	467	10	of	of	ADP
ftr-426	467	11	adequate	adequate	ADJ
ftr-426	467	12	legal	legal	ADJ
ftr-426	467	13	services	service	NOUN
ftr-426	467	14	for	for	ADP
ftr-426	467	15	low	low	ADJ
ftr-426	467	16	-	-	PUNCT
ftr-426	467	17	income	income	NOUN
ftr-426	467	18	households	household	NOUN
ftr-426	467	19	)	)	PUNCT
ftr-426	467	20	;	;	PUNCT
ftr-426	467	21	dept	dept	NOUN
ftr-426	467	22	.	.	PROPN
ftr-426	467	23	of	of	ADP
ftr-426	467	24	homeland	homeland	NOUN
ftr-426	467	25	security	security	NOUN
ftr-426	467	26	,	,	PUNCT
ftr-426	467	27	emergency	emergency	NOUN
ftr-426	467	28	preparedness	preparedness	NOUN
ftr-426	467	29	and	and	CCONJ
ftr-426	467	30	response	response	NOUN
ftr-426	467	31	directorate	directorate	NOUN
ftr-426	467	32	,	,	PUNCT
ftr-426	467	33	a	a	DET
ftr-426	467	34	guide	guide	NOUN
ftr-426	467	35	to	to	ADP
ftr-426	467	36	the	the	DET
ftr-426	467	37	disaster	disaster	NOUN
ftr-426	467	38	declaration	declaration	NOUN
ftr-426	467	39	process	process	NOUN
ftr-426	467	40	and	and	CCONJ
ftr-426	467	41	federal	federal	ADJ
ftr-426	467	42	disaster	disaster	NOUN
ftr-426	467	43	assistance	assistance	NOUN
ftr-426	467	44	2	2	NUM
ftr-426	467	45	(	(	PUNCT
ftr-426	467	46	updated	update	VERB
ftr-426	467	47	march	march	PROPN
ftr-426	467	48	2003	2003	NUM
ftr-426	467	49	)	)	PUNCT
ftr-426	467	50	.	.	PUNCT
ftr-426	468	1	105	105	NUM
ftr-426	468	2	.	.	PUNCT
ftr-426	469	1	i	i	PRON
ftr-426	469	2	d.	d.	PROPN
ftr-426	469	3	42	42	NUM
ftr-426	469	4	u.s.c	u.s.c	ADJ
ftr-426	469	5	.	.	PUNCT
ftr-426	470	1	§	§	PROPN
ftr-426	470	2	5182	5182	NUM
ftr-426	470	3	;	;	PUNCT
ftr-426	470	4	dent	dent	NOUN
ftr-426	470	5	of	of	ADP
ftr-426	470	6	homeland	homeland	NOUN
ftr-426	470	7	security	security	NOUN
ftr-426	470	8	,	,	PUNCT
ftr-426	470	9	emergency	emergency	NOUN
ftr-426	470	10	preparedness	preparedness	NOUN
ftr-426	470	11	and	and	CCONJ
ftr-426	470	12	response	response	NOUN
ftr-426	470	13	directorate	directorate	NOUN
ftr-426	470	14	,	,	PUNCT
ftr-426	470	15	a	a	DET
ftr-426	470	16	guide	guide	NOUN
ftr-426	470	17	to	to	ADP
ftr-426	470	18	the	the	DET
ftr-426	470	19	disaster	disaster	NOUN
ftr-426	470	20	declaration	declaration	NOUN
ftr-426	470	21	process	process	NOUN
ftr-426	470	22	and	and	CCONJ
ftr-426	470	23	federal	federal	ADJ
ftr-426	470	24	disaster	disaster	NOUN
ftr-426	470	25	assistance	assistance	NOUN
ftr-426	470	26	3	3	NUM
ftr-426	470	27	(	(	PUNCT
ftr-426	470	28	updated	update	VERB
ftr-426	470	29	march	march	PROPN
ftr-426	470	30	2003	2003	NUM
ftr-426	470	31	)	)	PUNCT
ftr-426	470	32	(	(	PUNCT
ftr-426	470	33	advising	advise	VERB
ftr-426	470	34	that	that	DET
ftr-426	470	35	cases	case	NOUN
ftr-426	470	36	that	that	PRON
ftr-426	470	37	will	will	AUX
ftr-426	470	38	produce	produce	VERB
ftr-426	470	39	a	a	DET
ftr-426	470	40	fee	fee	NOUN
ftr-426	470	41	are	be	AUX
ftr-426	470	42	turned	turn	VERB
ftr-426	470	43	over	over	ADP
ftr-426	470	44	to	to	ADP
ftr-426	470	45	local	local	ADJ
ftr-426	470	46	lawyer	lawyer	NOUN
ftr-426	470	47	referral	referral	NOUN
ftr-426	470	48	services	service	NOUN
ftr-426	470	49	)	)	PUNCT
ftr-426	470	50	;	;	PUNCT
ftr-426	470	51	nancy	nancy	PROPN
ftr-426	470	52	mccarthy	mccarthy	PROPN
ftr-426	470	53	,	,	PUNCT
ftr-426	470	54	when	when	SCONJ
ftr-426	470	55	disaster	disaster	NOUN
ftr-426	470	56	strikes	strike	NOUN
ftr-426	470	57	,	,	PUNCT
ftr-426	470	58	lawyers	lawyer	NOUN
ftr-426	470	59	help	help	VERB
ftr-426	470	60	out	out	ADP
ftr-426	470	61	:	:	PUNCT
ftr-426	470	62	hundreds	hundred	NOUN
ftr-426	470	63	offer	offer	VERB
ftr-426	470	64	their	their	PRON
ftr-426	470	65	time	time	NOUN
ftr-426	470	66	and	and	CCONJ
ftr-426	470	67	advice	advice	NOUN
ftr-426	470	68	–	–	PUNCT
ftr-426	470	69	free	free	ADJ
ftr-426	470	70	,	,	PUNCT
ftr-426	470	71	california	california	PROPN
ftr-426	470	72	bar	bar	PROPN
ftr-426	470	73	journal	journal	NOUN
ftr-426	470	74	,	,	PUNCT
ftr-426	470	75	dec	dec	PROPN
ftr-426	470	76	.	.	PROPN
ftr-426	470	77	2003	2003	NUM
ftr-426	470	78	,	,	PUNCT
ftr-426	470	79	at	at	ADP
ftr-426	470	80	1	1	NUM
ftr-426	470	81	,	,	PUNCT
ftr-426	470	82	18	18	NUM
ftr-426	470	83	(	(	PUNCT
ftr-426	470	84	recounting	recount	VERB
ftr-426	470	85	how	how	SCONJ
ftr-426	470	86	one	one	NUM
ftr-426	470	87	after	after	ADP
ftr-426	470	88	another	another	DET
ftr-426	470	89	disaster	disaster	NOUN
ftr-426	470	90	victims	victim	NOUN
ftr-426	470	91	were	be	AUX
ftr-426	470	92	assisted	assist	VERB
ftr-426	470	93	by	by	ADP
ftr-426	470	94	hundreds	hundred	NOUN
ftr-426	470	95	of	of	ADP
ftr-426	470	96	volunteer	volunteer	NOUN
ftr-426	470	97	lawyers	lawyer	NOUN
ftr-426	470	98	activated	activate	VERB
ftr-426	470	99	through	through	ADP
ftr-426	470	100	the	the	DET
ftr-426	470	101	aba	aba	PROPN
ftr-426	470	102	’s	’s	PART
ftr-426	470	103	young	young	ADJ
ftr-426	470	104	lawyer	lawyer	NOUN
ftr-426	470	105	division	division	NOUN
ftr-426	470	106	)	)	PUNCT
ftr-426	470	107	.	.	PUNCT
ftr-426	471	1	106	106	NUM
ftr-426	471	2	.	.	PUNCT
ftr-426	472	1	see	see	VERB
ftr-426	472	2	42	42	NUM
ftr-426	472	3	u.s.c	u.s.c	ADJ
ftr-426	472	4	.	.	PUNCT
ftr-426	473	1	§	§	PROPN
ftr-426	473	2	5183	5183	NUM
ftr-426	473	3	(	(	PUNCT
ftr-426	473	4	setting	set	VERB
ftr-426	473	5	forth	forth	ADP
ftr-426	473	6	authoriza	authoriza	ADJ
ftr-426	473	7	tion	tion	NOUN
ftr-426	473	8	for	for	SCONJ
ftr-426	473	9	the	the	DET
ftr-426	473	10	president	president	NOUN
ftr-426	473	11	to	to	PART
ftr-426	473	12	provide	provide	VERB
ftr-426	473	13	professional	professional	ADJ
ftr-426	473	14	counseling	counseling	NOUN
ftr-426	473	15	services	service	NOUN
ftr-426	473	16	to	to	ADP
ftr-426	473	17	victims	victim	NOUN
ftr-426	473	18	of	of	ADP
ftr-426	473	19	major	major	ADJ
ftr-426	473	20	disasters	disaster	NOUN
ftr-426	473	21	to	to	PART
ftr-426	473	22	relieve	relieve	VERB
ftr-426	473	23	mental	mental	ADJ
ftr-426	473	24	health	health	NOUN
ftr-426	473	25	problems	problem	NOUN
ftr-426	473	26	)	)	PUNCT
ftr-426	473	27	.	.	PUNCT
ftr-426	474	1	107	107	NUM
ftr-426	474	2	.	.	PUNCT
ftr-426	474	3	dept	dept	PROPN
ftr-426	474	4	.	.	PROPN
ftr-426	474	5	of	of	ADP
ftr-426	474	6	homeland	homeland	NOUN
ftr-426	474	7	security	security	NOUN
ftr-426	474	8	,	,	PUNCT
ftr-426	474	9	emergency	emergency	NOUN
ftr-426	474	10	preparedness	preparedness	NOUN
ftr-426	474	11	and	and	CCONJ
ftr-426	474	12	response	response	NOUN
ftr-426	474	13	directorate	directorate	NOUN
ftr-426	474	14	,	,	PUNCT
ftr-426	474	15	a	a	DET
ftr-426	474	16	guide	guide	NOUN
ftr-426	474	17	to	to	ADP
ftr-426	474	18	the	the	DET
ftr-426	474	19	disaster	disaster	NOUN
ftr-426	474	20	declaration	declaration	NOUN
ftr-426	474	21	process	process	NOUN
ftr-426	474	22	and	and	CCONJ
ftr-426	474	23	federal	federal	ADJ
ftr-426	474	24	disaster	disaster	NOUN
ftr-426	474	25	assistance	assistance	NOUN
ftr-426	474	26	1	1	NUM
ftr-426	474	27	(	(	PUNCT
ftr-426	474	28	updated	update	VERB
ftr-426	474	29	march	march	PROPN
ftr-426	474	30	2003	2003	NUM
ftr-426	474	31	)	)	PUNCT
ftr-426	474	32	;	;	PUNCT
ftr-426	474	33	fema	fema	PROPN
ftr-426	474	34	,	,	PUNCT
ftr-426	474	35	recovery	recovery	NOUN
ftr-426	474	36	times	time	NOUN
ftr-426	474	37	5	5	NUM
ftr-426	474	38	(	(	PUNCT
ftr-426	474	39	nov	nov	PROPN
ftr-426	474	40	.	.	PROPN
ftr-426	474	41	10	10	NUM
ftr-426	474	42	,	,	PUNCT
ftr-426	474	43	2003	2003	NUM
ftr-426	474	44	)	)	PUNCT
ftr-426	474	45	at	at	ADP
ftr-426	474	46	www.fema.gov/pdf/rt/rt1448.pdf	www.fema.gov/pdf/rt/rt1448.pdf	PROPN
ftr-426	474	47	(	(	PUNCT
ftr-426	474	48	educating	educate	VERB
ftr-426	474	49	victims	victim	NOUN
ftr-426	474	50	about	about	ADP
ftr-426	474	51	disaster	disaster	NOUN
ftr-426	474	52	-	-	PUNCT
ftr-426	474	53	related	relate	VERB
ftr-426	474	54	stress	stress	NOUN
ftr-426	474	55	)	)	PUNCT
ftr-426	474	56	.	.	PUNCT
ftr-426	475	1	d.	d.	PROPN
ftr-426	475	2	emergency	emergency	PROPN
ftr-426	475	3	food	food	PROPN
ftr-426	475	4	stamp	stamp	NOUN
ftr-426	475	5	program	program	NOUN
ftr-426	475	6	the	the	DET
ftr-426	475	7	president	president	NOUN
ftr-426	475	8	is	be	AUX
ftr-426	475	9	authorized	authorize	VERB
ftr-426	475	10	to	to	PART
ftr-426	475	11	cause	cause	VERB
ftr-426	475	12	the	the	DET
ftr-426	475	13	united	united	PROPN
ftr-426	475	14	states	states	PROPN
ftr-426	475	15	department	department	PROPN
ftr-426	475	16	of	of	ADP
ftr-426	475	17	agriculture	agriculture	PROPN
ftr-426	475	18	(	(	PUNCT
ftr-426	475	19	usda	usda	NOUN
ftr-426	475	20	)	)	PUNCT
ftr-426	475	21	to	to	PART
ftr-426	475	22	distribute	distribute	VERB
ftr-426	475	23	food	food	NOUN
ftr-426	475	24	stamps	stamp	NOUN
ftr-426	475	25	for	for	ADP
ftr-426	475	26	low	low	ADJ
ftr-426	475	27	-	-	PUNCT
ftr-426	475	28	income	income	NOUN
ftr-426	475	29	major	major	ADJ
ftr-426	475	30	disaster	disaster	NOUN
ftr-426	475	31	victims	victim	NOUN
ftr-426	475	32	that	that	PRON
ftr-426	475	33	are	be	AUX
ftr-426	475	34	unable	unable	ADJ
ftr-426	475	35	to	to	PART
ftr-426	475	36	purchase	purchase	VERB
ftr-426	475	37	adequate	adequate	ADJ
ftr-426	475	38	amounts	amount	NOUN
ftr-426	475	39	of	of	ADP
ftr-426	475	40	nutritious	nutritious	ADJ
ftr-426	475	41	food.101	food.101	PROPN
ftr-426	475	42	the	the	DET
ftr-426	475	43	usda	usda	NOUN
ftr-426	475	44	’s	’s	PART
ftr-426	475	45	food	food	NOUN
ftr-426	475	46	and	and	CCONJ
ftr-426	475	47	nutrition	nutrition	NOUN
ftr-426	475	48	service	service	NOUN
ftr-426	475	49	administers	administer	VERB
ftr-426	475	50	an	an	DET
ftr-426	475	51	authorized	authorized	ADJ
ftr-426	475	52	emergency	emergency	NOUN
ftr-426	475	53	food	food	NOUN
ftr-426	475	54	stamp	stamp	NOUN
ftr-426	475	55	program	program	NOUN
ftr-426	475	56	,	,	PUNCT
ftr-426	475	57	which	which	PRON
ftr-426	475	58	provides	provide	VERB
ftr-426	475	59	expedited	expedite	VERB
ftr-426	475	60	food	food	NOUN
ftr-426	475	61	stamp	stamp	NOUN
ftr-426	475	62	assistance	assistance	NOUN
ftr-426	475	63	to	to	ADP
ftr-426	475	64	eligible	eligible	ADJ
ftr-426	475	65	applicants	applicant	NOUN
ftr-426	475	66	during	during	ADP
ftr-426	475	67	a	a	DET
ftr-426	475	68	major	major	ADJ
ftr-426	475	69	disaster.102	disaster.102	NOUN
ftr-426	475	70	in	in	ADP
ftr-426	475	71	the	the	DET
ftr-426	475	72	2003	2003	NUM
ftr-426	475	73	california	california	PROPN
ftr-426	475	74	wildfires	wildfire	VERB
ftr-426	475	75	,	,	PUNCT
ftr-426	475	76	over	over	ADP
ftr-426	475	77	2,600	2,600	NUM
ftr-426	475	78	households	household	NOUN
ftr-426	475	79	received	receive	VERB
ftr-426	475	80	$	$	SYM
ftr-426	475	81	853,939	853,939	NUM
ftr-426	475	82	in	in	ADP
ftr-426	475	83	emergency	emergency	NOUN
ftr-426	475	84	food	food	NOUN
ftr-426	475	85	stamp	stamp	NOUN
ftr-426	475	86	assistance.103	assistance.103	VERB
ftr-426	475	87	in	in	ADP
ftr-426	475	88	addition	addition	NOUN
ftr-426	475	89	,	,	PUNCT
ftr-426	475	90	to	to	PART
ftr-426	475	91	emergency	emergency	NOUN
ftr-426	475	92	housing	housing	NOUN
ftr-426	475	93	assistance	assistance	NOUN
ftr-426	475	94	,	,	PUNCT
ftr-426	475	95	housing	housing	NOUN
ftr-426	475	96	,	,	PUNCT
ftr-426	475	97	wage	wage	NOUN
ftr-426	475	98	,	,	PUNCT
ftr-426	475	99	and	and	CCONJ
ftr-426	475	100	food	food	NOUN
ftr-426	475	101	assistance	assistance	NOUN
ftr-426	475	102	the	the	DET
ftr-426	475	103	federal	federal	ADJ
ftr-426	475	104	government	government	NOUN
ftr-426	475	105	provides	provide	VERB
ftr-426	475	106	much	much	ADV
ftr-426	475	107	needed	need	VERB
ftr-426	475	108	legal	legal	ADJ
ftr-426	475	109	and	and	CCONJ
ftr-426	475	110	crisis	crisis	NOUN
ftr-426	475	111	counseling	counseling	NOUN
ftr-426	475	112	to	to	ADP
ftr-426	475	113	disaster	disaster	NOUN
ftr-426	475	114	victims	victim	NOUN
ftr-426	475	115	.	.	PUNCT
ftr-426	476	1	e.	e.	PROPN
ftr-426	476	2	legal	legal	PROPN
ftr-426	476	3	services	service	NOUN
ftr-426	476	4	fema	fema	PROPN
ftr-426	476	5	,	,	PUNCT
ftr-426	476	6	through	through	ADP
ftr-426	476	7	an	an	DET
ftr-426	476	8	agreement	agreement	NOUN
ftr-426	476	9	with	with	ADP
ftr-426	476	10	the	the	DET
ftr-426	476	11	american	american	PROPN
ftr-426	476	12	bar	bar	PROPN
ftr-426	476	13	association	association	PROPN
ftr-426	476	14	’s	’s	PART
ftr-426	476	15	young	young	ADJ
ftr-426	476	16	lawyers	lawyer	NOUN
ftr-426	476	17	division	division	NOUN
ftr-426	476	18	,	,	PUNCT
ftr-426	476	19	provides	provide	VERB
ftr-426	476	20	free	free	ADJ
ftr-426	476	21	legal	legal	ADJ
ftr-426	476	22	assistance	assistance	NOUN
ftr-426	476	23	to	to	ADP
ftr-426	476	24	low	low	ADJ
ftr-426	476	25	-	-	PUNCT
ftr-426	476	26	income	income	NOUN
ftr-426	476	27	individuals	individual	NOUN
ftr-426	476	28	who	who	PRON
ftr-426	476	29	are	be	AUX
ftr-426	476	30	unable	unable	ADJ
ftr-426	476	31	to	to	PART
ftr-426	476	32	secure	secure	VERB
ftr-426	476	33	adequate	adequate	ADJ
ftr-426	476	34	legal	legal	ADJ
ftr-426	476	35	services	service	NOUN
ftr-426	476	36	as	as	ADP
ftr-426	476	37	a	a	DET
ftr-426	476	38	result	result	NOUN
ftr-426	476	39	of	of	ADP
ftr-426	476	40	a	a	DET
ftr-426	476	41	major	major	ADJ
ftr-426	476	42	disaster.104	disaster.104	NOUN
ftr-426	476	43	the	the	DET
ftr-426	476	44	legal	legal	ADJ
ftr-426	476	45	assistance	assistance	NOUN
ftr-426	476	46	typically	typically	ADV
ftr-426	476	47	includes	include	VERB
ftr-426	476	48	assistance	assistance	NOUN
ftr-426	476	49	with	with	ADP
ftr-426	476	50	insurance	insurance	NOUN
ftr-426	476	51	claims	claim	NOUN
ftr-426	476	52	;	;	PUNCT
ftr-426	476	53	replacement	replacement	NOUN
ftr-426	476	54	of	of	ADP
ftr-426	476	55	important	important	ADJ
ftr-426	476	56	legal	legal	ADJ
ftr-426	476	57	documents	document	NOUN
ftr-426	476	58	destroyed	destroy	VERB
ftr-426	476	59	by	by	ADP
ftr-426	476	60	the	the	DET
ftr-426	476	61	disaster	disaster	NOUN
ftr-426	476	62	;	;	PUNCT
ftr-426	476	63	and	and	CCONJ
ftr-426	476	64	counseling	counseling	NOUN
ftr-426	476	65	on	on	ADP
ftr-426	476	66	landlord	landlord	NOUN
ftr-426	476	67	/	/	SYM
ftr-426	476	68	tenant	tenant	PROPN
ftr-426	476	69	matters.105	matters.105	PROPN
ftr-426	476	70	f.	f.	PROPN
ftr-426	476	71	crisis	crisis	PROPN
ftr-426	476	72	counseling	counseling	NOUN
ftr-426	476	73	assistance	assistance	NOUN
ftr-426	476	74	and	and	CCONJ
ftr-426	476	75	training	training	NOUN
ftr-426	476	76	program	program	NOUN
ftr-426	476	77	(	(	PUNCT
ftr-426	476	78	ccp	ccp	PROPN
ftr-426	476	79	)	)	PUNCT
ftr-426	476	80	the	the	DET
ftr-426	476	81	ccp	ccp	PROPN
ftr-426	476	82	,	,	PUNCT
ftr-426	476	83	authorized	authorize	VERB
ftr-426	476	84	under	under	ADP
ftr-426	476	85	the	the	DET
ftr-426	476	86	stafford	stafford	PROPN
ftr-426	476	87	act,106	act,106	PROPN
ftr-426	476	88	provides	provide	VERB
ftr-426	476	89	supplemental	supplemental	ADJ
ftr-426	476	90	funding	funding	NOUN
ftr-426	476	91	to	to	ADP
ftr-426	476	92	states	state	NOUN
ftr-426	476	93	for	for	ADP
ftr-426	476	94	short	short	ADJ
ftr-426	476	95	-	-	PUNCT
ftr-426	476	96	term	term	NOUN
ftr-426	476	97	crisis	crisis	NOUN
ftr-426	476	98	counseling	counseling	NOUN
ftr-426	476	99	services	service	NOUN
ftr-426	476	100	for	for	ADP
ftr-426	476	101	presidentially	presidentially	ADV
ftr-426	476	102	declared	declare	VERB
ftr-426	476	103	disaster	disaster	NOUN
ftr-426	476	104	victims.107	victims.107	NOUN
ftr-426	476	105	the	the	DET
ftr-426	476	106	program	program	NOUN
ftr-426	476	107	helps	help	VERB
ftr-426	476	108	states	state	NOUN
ftr-426	476	109	respond	respond	VERB
ftr-426	476	110	immediately	immediately	ADV
ftr-426	476	111	and	and	CCONJ
ftr-426	476	112	for	for	ADP
ftr-426	476	113	up	up	ADP
ftr-426	476	114	to	to	PART
ftr-426	476	115	nine	nine	NUM
ftr-426	476	116	months	month	NOUN
ftr-426	476	117	for	for	ADP
ftr-426	476	118	victims	victim	NOUN
ftr-426	476	119	with	with	ADP
ftr-426	476	120	mental	mental	ADJ
ftr-426	476	121	health	health	NOUN
ftr-426	476	122	needs	need	VERB
ftr-426	476	123	through	through	ADP
ftr-426	476	124	screening	screening	NOUN
ftr-426	476	125	,	,	PUNCT
ftr-426	476	126	2005	2005	NUM
ftr-426	476	127	]	]	PUNCT
ftr-426	476	128	anatomy	anatomy	NOUN
ftr-426	476	129	of	of	ADP
ftr-426	476	130	a	a	DET
ftr-426	476	131	disaster	disaster	NOUN
ftr-426	476	132	971	971	NUM
ftr-426	476	133	108	108	NUM
ftr-426	476	134	.	.	PUNCT
ftr-426	477	1	dept	dept	PROPN
ftr-426	477	2	.	.	PROPN
ftr-426	477	3	of	of	ADP
ftr-426	477	4	homeland	homeland	NOUN
ftr-426	477	5	security	security	NOUN
ftr-426	477	6	,	,	PUNCT
ftr-426	477	7	emergency	emergency	NOUN
ftr-426	477	8	preparedness	preparedness	NOUN
ftr-426	477	9	and	and	CCONJ
ftr-426	477	10	response	response	NOUN
ftr-426	477	11	directorate	directorate	NOUN
ftr-426	477	12	,	,	PUNCT
ftr-426	477	13	a	a	DET
ftr-426	477	14	guide	guide	NOUN
ftr-426	477	15	to	to	ADP
ftr-426	477	16	the	the	DET
ftr-426	477	17	disaster	disaster	NOUN
ftr-426	477	18	declaration	declaration	NOUN
ftr-426	477	19	process	process	NOUN
ftr-426	477	20	and	and	CCONJ
ftr-426	477	21	federa	federa	NOUN
ftr-426	477	22	l	l	NOUN
ftr-426	477	23	disaster	disaster	NOUN
ftr-426	477	24	assistance	assistance	NOUN
ftr-426	477	25	5	5	NUM
ftr-426	477	26	-	-	SYM
ftr-426	477	27	6	6	NUM
ftr-426	477	28	(	(	PUNCT
ftr-426	477	29	updated	update	VERB
ftr-426	477	30	march	march	PROPN
ftr-426	477	31	2003	2003	NUM
ftr-426	477	32	)	)	PUNCT
ftr-426	477	33	.	.	PUNCT
ftr-426	478	1	109	109	NUM
ftr-426	478	2	.	.	PUNCT
ftr-426	479	1	i	i	PRON
ftr-426	479	2	d.	d.	PROPN
ftr-426	479	3	;	;	PUNCT
ftr-426	479	4	fem	fem	PROPN
ftr-426	479	5	a	a	PRON
ftr-426	479	6	,	,	PUNCT
ftr-426	479	7	individual	individual	ADJ
ftr-426	479	8	assistance	assistance	NOUN
ftr-426	479	9	programs	program	NOUN
ftr-426	479	10	,	,	PUNCT
ftr-426	479	11	available	available	ADJ
ftr-426	479	12	at	at	ADP
ftr-426	479	13	www.fema.gov/rrr/inassist.shtm	www.fema.gov/rrr/inassist.shtm	PROPN
ftr-426	479	14	(	(	PUNCT
ftr-426	479	15	last	last	ADV
ftr-426	479	16	visited	visit	VERB
ftr-426	479	17	oct	oct	PROPN
ftr-426	479	18	.	.	PROPN
ftr-426	479	19	31	31	NUM
ftr-426	479	20	,	,	PUNCT
ftr-426	479	21	2004	2004	NUM
ftr-426	479	22	)	)	PUNCT
ftr-426	479	23	(	(	PUNCT
ftr-426	479	24	describing	describe	VERB
ftr-426	479	25	how	how	SCONJ
ftr-426	479	26	to	to	PART
ftr-426	479	27	access	access	VERB
ftr-426	479	28	confidential	confidential	ADJ
ftr-426	479	29	crisis	crisis	NOUN
ftr-426	479	30	counseling	counseling	NOUN
ftr-426	479	31	through	through	ADP
ftr-426	479	32	fema	fema	PROPN
ftr-426	479	33	’s	’s	PART
ftr-426	479	34	toll	toll	NOUN
ftr-426	479	35	free	free	ADJ
ftr-426	479	36	helpline	helpline	ADJ
ftr-426	479	37	number	number	NOUN
ftr-426	479	38	and	and	CCONJ
ftr-426	479	39	disaster	disaster	NOUN
ftr-426	479	40	recovery	recovery	NOUN
ftr-426	479	41	centers	center	NOUN
ftr-426	479	42	)	)	PUNCT
ftr-426	479	43	.	.	PUNCT
ftr-426	480	1	110	110	NUM
ftr-426	480	2	.	.	PUNCT
ftr-426	481	1	california	california	PROPN
ftr-426	481	2	fires	fire	NOUN
ftr-426	481	3	report	report	VERB
ftr-426	481	4	,	,	PUNCT
ftr-426	481	5	supra	supra	PROPN
ftr-426	481	6	note	note	PROPN
ftr-426	481	7	26	26	NUM
ftr-426	481	8	,	,	PUNCT
ftr-426	481	9	at	at	ADP
ftr-426	481	10	31	31	NUM
ftr-426	481	11	.	.	PUNCT
ftr-426	481	12	111	111	NUM
ftr-426	481	13	.	.	PUNCT
ftr-426	482	1	see	see	VERB
ftr-426	482	2	internal	internal	ADJ
ftr-426	482	3	revenue	revenue	NOUN
ftr-426	482	4	service	service	NOUN
ftr-426	482	5	,	,	PUNCT
ftr-426	482	6	casualties	casualty	NOUN
ftr-426	482	7	,	,	PUNCT
ftr-426	482	8	disasters	disaster	NOUN
ftr-426	482	9	,	,	PUNCT
ftr-426	482	10	and	and	CCONJ
ftr-426	482	11	thefts	theft	NOUN
ftr-426	482	12	,	,	PUNCT
ftr-426	482	13	pub	pub	NOUN
ftr-426	482	14	.	.	PUNCT
ftr-426	483	1	547	547	NUM
ftr-426	483	2	,	,	PUNCT
ftr-426	483	3	at	at	ADP
ftr-426	483	4	5	5	NUM
ftr-426	483	5	(	(	PUNCT
ftr-426	483	6	stating	state	VERB
ftr-426	483	7	that	that	SCONJ
ftr-426	483	8	the	the	DET
ftr-426	483	9	most	most	ADV
ftr-426	483	10	common	common	ADJ
ftr-426	483	11	type	type	NOUN
ftr-426	483	12	of	of	ADP
ftr-426	483	13	casualty	casualty	NOUN
ftr-426	483	14	reimbursement	reimbursement	NOUN
ftr-426	483	15	is	be	AUX
ftr-426	483	16	an	an	DET
ftr-426	483	17	insurance	insurance	NOUN
ftr-426	483	18	payment	payment	NOUN
ftr-426	483	19	)	)	PUNCT
ftr-426	483	20	;	;	PUNCT
ftr-426	483	21	see	see	VERB
ftr-426	483	22	also	also	ADV
ftr-426	483	23	insurance	insurance	VERB
ftr-426	483	24	information	information	NOUN
ftr-426	483	25	institute	institute	NOUN
ftr-426	483	26	,	,	PUNCT
ftr-426	483	27	facts	fact	NOUN
ftr-426	483	28	and	and	CCONJ
ftr-426	483	29	statistics	statistic	NOUN
ftr-426	483	30	:	:	PUNCT
ftr-426	484	1	catastrophes	catastrophe	NOUN
ftr-426	484	2	,	,	PUNCT
ftr-426	484	3	availab	availab	PROPN
ftr-426	484	4	le	le	X
ftr-426	484	5	at	at	ADP
ftr-426	484	6	www.iii.org/media/facts/statsbyissue/catastrophes	www.iii.org/media/facts/statsbyissue/catastrophe	NOUN
ftr-426	484	7	(	(	PUNCT
ftr-426	484	8	last	last	ADV
ftr-426	484	9	visited	visit	VERB
ftr-426	484	10	nov	nov	PROPN
ftr-426	484	11	.	.	PROPN
ftr-426	484	12	4	4	NUM
ftr-426	484	13	,	,	PUNCT
ftr-426	484	14	2004	2004	NUM
ftr-426	484	15	)	)	PUNCT
ftr-426	484	16	(	(	PUNCT
ftr-426	484	17	setting	set	VERB
ftr-426	484	18	forth	forth	ADP
ftr-426	484	19	major	major	ADJ
ftr-426	484	20	u.s	u.s	PROPN
ftr-426	484	21	.	.	PROPN
ftr-426	484	22	catastrophes	catastrophe	NOUN
ftr-426	484	23	and	and	CCONJ
ftr-426	484	24	the	the	DET
ftr-426	484	25	magnitude	magnitude	NOUN
ftr-426	484	26	of	of	ADP
ftr-426	484	27	the	the	DET
ftr-426	484	28	insured	insure	VERB
ftr-426	484	29	losses	loss	NOUN
ftr-426	484	30	)	)	PUNCT
ftr-426	484	31	;	;	PUNCT
ftr-426	484	32	w	w	PROPN
ftr-426	484	33	orld	orld	NOUN
ftr-426	484	34	disasters	disaster	NOUN
ftr-426	484	35	report	report	VERB
ftr-426	484	36	2002	2002	NUM
ftr-426	484	37	,	,	PUNCT
ftr-426	484	38	supra	supra	PROPN
ftr-426	484	39	note	note	NOUN
ftr-426	484	40	9	9	NUM
ftr-426	484	41	,	,	PUNCT
ftr-426	484	42	at	at	ADP
ftr-426	484	43	30	30	NUM
ftr-426	484	44	(	(	PUNCT
ftr-426	484	45	noting	note	VERB
ftr-426	484	46	that	that	SCONJ
ftr-426	484	47	in	in	ADP
ftr-426	484	48	developed	develop	VERB
ftr-426	484	49	countries	country	NOUN
ftr-426	484	50	insurance	insurance	NOUN
ftr-426	484	51	markets	market	NOUN
ftr-426	484	52	for	for	ADP
ftr-426	484	53	natural	natural	ADJ
ftr-426	484	54	hazards	hazard	NOUN
ftr-426	484	55	are	be	AUX
ftr-426	484	56	well	well	ADV
ftr-426	484	57	-	-	PUNCT
ftr-426	484	58	established	establish	VERB
ftr-426	484	59	)	)	PUNCT
ftr-426	484	60	.	.	PUNCT
ftr-426	485	1	112	112	NUM
ftr-426	485	2	.	.	PUNCT
ftr-426	486	1	see	see	VERB
ftr-426	486	2	insurance	insurance	NOUN
ftr-426	486	3	information	information	PROPN
ftr-426	486	4	institute	institute	PROPN
ftr-426	486	5	,	,	PUNCT
ftr-426	486	6	facts	fact	NOUN
ftr-426	486	7	and	and	CCONJ
ftr-426	486	8	statistics	statistic	NOUN
ftr-426	486	9	:	:	PUNCT
ftr-426	486	10	homeowners	homeowner	NOUN
ftr-426	486	11	insurance	insurance	NOUN
ftr-426	486	12	,	,	PUNCT
ftr-426	486	13	available	available	ADJ
ftr-426	486	14	at	at	ADP
ftr-426	486	15	www.iii.org/media/facts/statsbyissue/homeowners/content.print	www.iii.org/media/facts/statsbyissue/homeowners/content.print	PROPN
ftr-426	486	16	(	(	PUNCT
ftr-426	486	17	last	last	ADJ
ftr-426	486	18	visited	visit	VERB
ftr-426	486	19	nov	nov	PROPN
ftr-426	486	20	.	.	PROPN
ftr-426	486	21	4	4	NUM
ftr-426	486	22	,	,	PUNCT
ftr-426	486	23	2004	2004	NUM
ftr-426	486	24	)	)	PUNCT
ftr-426	486	25	(	(	PUNCT
ftr-426	486	26	stating	state	VERB
ftr-426	486	27	that	that	SCONJ
ftr-426	486	28	in	in	ADP
ftr-426	486	29	2001	2001	NUM
ftr-426	486	30	,	,	PUNCT
ftr-426	486	31	88	88	NUM
ftr-426	486	32	%	%	NOUN
ftr-426	486	33	of	of	ADP
ftr-426	486	34	all	all	DET
ftr-426	486	35	homeowners	homeowner	NOUN
ftr-426	486	36	had	have	VERB
ftr-426	486	37	insurance	insurance	NOUN
ftr-426	486	38	coverage	coverage	NOUN
ftr-426	486	39	)	)	PUNCT
ftr-426	486	40	;	;	PUNCT
ftr-426	486	41	see	see	VERB
ftr-426	486	42	also	also	ADV
ftr-426	486	43	insurance	insurance	VERB
ftr-426	486	44	information	information	NOUN
ftr-426	486	45	institute	institute	PROPN
ftr-426	486	46	,	,	PUNCT
ftr-426	486	47	publications	publication	VERB
ftr-426	486	48	:	:	PUNCT
ftr-426	486	49	settling	settle	VERB
ftr-426	486	50	insurance	insurance	NOUN
ftr-426	486	51	claims	claim	NOUN
ftr-426	486	52	13	13	NUM
ftr-426	486	53	,	,	PUNCT
ftr-426	486	54	available	available	ADJ
ftr-426	486	55	at	at	ADP
ftr-426	486	56	www.iii.org	www.iii.org	PROPN
ftr-426	486	57	(	(	PUNCT
ftr-426	486	58	noting	note	VERB
ftr-426	486	59	that	that	SCONJ
ftr-426	486	60	“	"	PUNCT
ftr-426	486	61	[	[	X
ftr-426	486	62	a]s	a]s	X
ftr-426	486	63	a	a	DET
ftr-426	486	64	condition	condition	NOUN
ftr-426	486	65	of	of	ADP
ftr-426	486	66	granting	grant	VERB
ftr-426	486	67	a	a	DET
ftr-426	486	68	mortgage	mortgage	NOUN
ftr-426	486	69	,	,	PUNCT
ftr-426	486	70	lenders	lender	NOUN
ftr-426	486	71	usually	usually	ADV
ftr-426	486	72	require	require	VERB
ftr-426	486	73	that	that	SCONJ
ftr-426	486	74	they	they	PRON
ftr-426	486	75	are	be	AUX
ftr-426	486	76	named	name	VERB
ftr-426	486	77	in	in	ADP
ftr-426	486	78	the	the	DET
ftr-426	486	79	homeowners	homeowner	NOUN
ftr-426	486	80	policy	policy	NOUN
ftr-426	486	81	and	and	CCONJ
ftr-426	486	82	that	that	SCONJ
ftr-426	486	83	they	they	PRON
ftr-426	486	84	are	be	AUX
ftr-426	486	85	a	a	DET
ftr-426	486	86	party	party	NOUN
ftr-426	486	87	to	to	ADP
ftr-426	486	88	any	any	DET
ftr-426	486	89	insurance	insurance	NOUN
ftr-426	486	90	payments	payment	NOUN
ftr-426	486	91	related	relate	VERB
ftr-426	486	92	to	to	ADP
ftr-426	486	93	the	the	DET
ftr-426	486	94	structure	structure	NOUN
ftr-426	486	95	”	"	PUNCT
ftr-426	486	96	)	)	PUNCT
ftr-426	486	97	.	.	PUNCT
ftr-426	487	1	113	113	NUM
ftr-426	487	2	.	.	PUNCT
ftr-426	488	1	see	see	VERB
ftr-426	488	2	i	i	PROPN
ftr-426	488	3	d	d	PROPN
ftr-426	488	4	.	.	PUNCT
ftr-426	489	1	(	(	PUNCT
ftr-426	489	2	noting	note	VERB
ftr-426	489	3	that	that	SCONJ
ftr-426	489	4	in	in	ADP
ftr-426	489	5	2001	2001	NUM
ftr-426	489	6	,	,	PUNCT
ftr-426	489	7	48	48	NUM
ftr-426	489	8	%	%	NOUN
ftr-426	489	9	of	of	ADP
ftr-426	489	10	renters	renter	NOUN
ftr-426	489	11	had	have	VERB
ftr-426	489	12	insurance	insurance	NOUN
ftr-426	489	13	coverage	coverage	NOUN
ftr-426	489	14	for	for	ADP
ftr-426	489	15	their	their	PRON
ftr-426	489	16	personal	personal	ADJ
ftr-426	489	17	property	property	NOUN
ftr-426	489	18	)	)	PUNCT
ftr-426	489	19	;	;	PUNCT
ftr-426	489	20	insurance	insurance	NOUN
ftr-426	489	21	information	information	NOUN
ftr-426	489	22	network	network	NOUN
ftr-426	489	23	of	of	ADP
ftr-426	489	24	california	california	PROPN
ftr-426	489	25	,	,	PUNCT
ftr-426	489	26	consumer	consumer	NOUN
ftr-426	489	27	issues	issue	NOUN
ftr-426	489	28	:	:	PUNCT
ftr-426	489	29	insurance	insurance	NOUN
ftr-426	489	30	for	for	ADP
ftr-426	489	31	your	your	PRON
ftr-426	489	32	house	house	NOUN
ftr-426	489	33	and	and	CCONJ
ftr-426	489	34	personal	personal	ADJ
ftr-426	489	35	possessions	possession	NOUN
ftr-426	489	36	item	item	NOUN
ftr-426	489	37	10	10	NUM
ftr-426	489	38	,	,	PUNCT
ftr-426	489	39	available	available	ADJ
ftr-426	489	40	at	at	ADP
ftr-426	489	41	www.iinc.org/cons_issues/home/insurance.html	www.iinc.org/cons_issues/home/insurance.html	PROPN
ftr-426	489	42	(	(	PUNCT
ftr-426	489	43	noting	note	VERB
ftr-426	489	44	that	that	SCONJ
ftr-426	489	45	homeowners	homeowner	NOUN
ftr-426	489	46	insurance	insurance	NOUN
ftr-426	489	47	policies	policy	NOUN
ftr-426	489	48	typically	typically	ADV
ftr-426	489	49	include	include	VERB
ftr-426	489	50	insurance	insurance	NOUN
ftr-426	489	51	coverage	coverage	NOUN
ftr-426	489	52	for	for	ADP
ftr-426	489	53	the	the	DET
ftr-426	489	54	contents	content	NOUN
ftr-426	489	55	of	of	ADP
ftr-426	489	56	one	one	NUM
ftr-426	489	57	’s	’s	PART
ftr-426	489	58	home	home	NOUN
ftr-426	489	59	,	,	PUNCT
ftr-426	489	60	which	which	PRON
ftr-426	489	61	is	be	AUX
ftr-426	489	62	generally	generally	ADV
ftr-426	489	63	50	50	NUM
ftr-426	489	64	%	%	NOUN
ftr-426	489	65	of	of	ADP
ftr-426	489	66	the	the	DET
ftr-426	489	67	amount	amount	NOUN
ftr-426	489	68	of	of	ADP
ftr-426	489	69	insurance	insurance	NOUN
ftr-426	489	70	on	on	ADP
ftr-426	489	71	the	the	DET
ftr-426	489	72	dwelling	dwelling	NOUN
ftr-426	489	73	,	,	PUNCT
ftr-426	489	74	but	but	CCONJ
ftr-426	489	75	may	may	AUX
ftr-426	489	76	be	be	AUX
ftr-426	489	77	as	as	ADV
ftr-426	489	78	high	high	ADJ
ftr-426	489	79	as	as	ADP
ftr-426	489	80	75	75	NUM
ftr-426	489	81	%	%	NOUN
ftr-426	489	82	)	)	PUNCT
ftr-426	489	83	.	.	PUNCT
ftr-426	490	1	diagnosis	diagnosis	NOUN
ftr-426	490	2	,	,	PUNCT
ftr-426	490	3	counseling	counseling	NOUN
ftr-426	490	4	and	and	CCONJ
ftr-426	490	5	community	community	NOUN
ftr-426	490	6	outreach	outreach	NOUN
ftr-426	490	7	and	and	CCONJ
ftr-426	490	8	education.108	education.108	PROPN
ftr-426	490	9	crisis	crisis	NOUN
ftr-426	490	10	counselors	counselor	NOUN
ftr-426	490	11	are	be	AUX
ftr-426	490	12	often	often	ADV
ftr-426	490	13	available	available	ADJ
ftr-426	490	14	at	at	ADP
ftr-426	490	15	disaster	disaster	NOUN
ftr-426	490	16	recovery	recovery	NOUN
ftr-426	490	17	centers	center	NOUN
ftr-426	490	18	to	to	PART
ftr-426	490	19	help	help	VERB
ftr-426	490	20	disaster	disaster	NOUN
ftr-426	490	21	victims	victim	NOUN
ftr-426	490	22	immediately	immediately	ADV
ftr-426	490	23	in	in	ADP
ftr-426	490	24	managing	manage	VERB
ftr-426	490	25	their	their	PRON
ftr-426	490	26	grief	grief	NOUN
ftr-426	490	27	,	,	PUNCT
ftr-426	490	28	stress	stress	NOUN
ftr-426	490	29	or	or	CCONJ
ftr-426	490	30	other	other	ADJ
ftr-426	490	31	mental	mental	ADJ
ftr-426	490	32	health	health	NOUN
ftr-426	490	33	problems	problem	NOUN
ftr-426	490	34	caused	cause	VERB
ftr-426	490	35	by	by	ADP
ftr-426	490	36	or	or	CCONJ
ftr-426	490	37	aggravated	aggravate	VERB
ftr-426	490	38	by	by	ADP
ftr-426	490	39	the	the	DET
ftr-426	490	40	disaster	disaster	NOUN
ftr-426	490	41	or	or	CCONJ
ftr-426	490	42	its	its	PRON
ftr-426	490	43	aftermath.109	aftermath.109	ADJ
ftr-426	490	44	fema	fema	NOUN
ftr-426	490	45	approved	approve	VERB
ftr-426	490	46	$	$	SYM
ftr-426	490	47	844,025	844,025	NUM
ftr-426	490	48	for	for	ADP
ftr-426	490	49	state	state	NOUN
ftr-426	490	50	and	and	CCONJ
ftr-426	490	51	local	local	ADJ
ftr-426	490	52	mental	mental	ADJ
ftr-426	490	53	health	health	NOUN
ftr-426	490	54	agencies	agency	NOUN
ftr-426	490	55	for	for	ADP
ftr-426	490	56	the	the	DET
ftr-426	490	57	ccp	ccp	PROPN
ftr-426	490	58	in	in	ADP
ftr-426	490	59	the	the	DET
ftr-426	490	60	2003	2003	NUM
ftr-426	490	61	california	california	PROPN
ftr-426	490	62	wildfires.110	wildfires.110	PROPN
ftr-426	490	63	c.	c.	PROPN
ftr-426	490	64	insurance	insurance	NOUN
ftr-426	490	65	coverage	coverage	NOUN
ftr-426	490	66	by	by	ADP
ftr-426	490	67	far	far	ADV
ftr-426	490	68	the	the	DET
ftr-426	490	69	most	most	ADV
ftr-426	490	70	significant	significant	ADJ
ftr-426	490	71	source	source	NOUN
ftr-426	490	72	of	of	ADP
ftr-426	490	73	relief	relief	NOUN
ftr-426	490	74	from	from	ADP
ftr-426	490	75	the	the	DET
ftr-426	490	76	economic	economic	ADJ
ftr-426	490	77	costs	cost	NOUN
ftr-426	490	78	of	of	ADP
ftr-426	490	79	a	a	DET
ftr-426	490	80	disaster	disaster	NOUN
ftr-426	490	81	in	in	ADP
ftr-426	490	82	the	the	DET
ftr-426	490	83	united	united	PROPN
ftr-426	490	84	states	states	PROPN
ftr-426	490	85	is	be	AUX
ftr-426	490	86	insurance.111	insurance.111	ADJ
ftr-426	490	87	because	because	SCONJ
ftr-426	490	88	real	real	ADJ
ftr-426	490	89	property	property	NOUN
ftr-426	490	90	is	be	AUX
ftr-426	490	91	often	often	ADV
ftr-426	490	92	acquired	acquire	VERB
ftr-426	490	93	with	with	ADP
ftr-426	490	94	debt	debt	NOUN
ftr-426	490	95	and	and	CCONJ
ftr-426	490	96	most	most	ADJ
ftr-426	490	97	lenders	lender	NOUN
ftr-426	490	98	require	require	VERB
ftr-426	490	99	insurance	insurance	NOUN
ftr-426	490	100	coverage	coverage	NOUN
ftr-426	490	101	to	to	PART
ftr-426	490	102	protect	protect	VERB
ftr-426	490	103	their	their	PRON
ftr-426	490	104	secured	secure	VERB
ftr-426	490	105	interest	interest	NOUN
ftr-426	490	106	,	,	PUNCT
ftr-426	490	107	many	many	ADJ
ftr-426	490	108	real	real	ADJ
ftr-426	490	109	property	property	NOUN
ftr-426	490	110	owners	owner	NOUN
ftr-426	490	111	have	have	VERB
ftr-426	490	112	insurance	insurance	NOUN
ftr-426	490	113	coverage.112	coverage.112	PROPN
ftr-426	490	114	in	in	ADP
ftr-426	490	115	addition	addition	NOUN
ftr-426	490	116	to	to	ADP
ftr-426	490	117	real	real	ADJ
ftr-426	490	118	property	property	NOUN
ftr-426	490	119	coverage	coverage	NOUN
ftr-426	490	120	,	,	PUNCT
ftr-426	490	121	many	many	ADJ
ftr-426	490	122	automobile	automobile	NOUN
ftr-426	490	123	owners	owner	NOUN
ftr-426	490	124	,	,	PUNCT
ftr-426	490	125	tenants	tenant	NOUN
ftr-426	490	126	,	,	PUNCT
ftr-426	490	127	home	home	NOUN
ftr-426	490	128	and	and	CCONJ
ftr-426	490	129	business	business	NOUN
ftr-426	490	130	owners	owner	NOUN
ftr-426	490	131	have	have	VERB
ftr-426	490	132	insurance	insurance	NOUN
ftr-426	490	133	coverage	coverage	NOUN
ftr-426	490	134	for	for	ADP
ftr-426	490	135	their	their	PRON
ftr-426	490	136	personal	personal	ADJ
ftr-426	490	137	property.113	property.113	ADJ
ftr-426	490	138	additional	additional	ADJ
ftr-426	490	139	insurance	insurance	NOUN
ftr-426	490	140	coverage	coverage	NOUN
ftr-426	490	141	includes	include	VERB
ftr-426	490	142	reimbursements	reimbursement	NOUN
ftr-426	490	143	for	for	ADP
ftr-426	490	144	additional	additional	ADJ
ftr-426	490	145	living	live	VERB
ftr-426	490	146	972	972	NUM
ftr-426	490	147	florida	florida	PROPN
ftr-426	490	148	tax	tax	NOUN
ftr-426	490	149	review	review	NOUN
ftr-426	490	150	[	[	X
ftr-426	490	151	vol.6:10	vol.6:10	NOUN
ftr-426	490	152	114	114	NUM
ftr-426	490	153	.	.	PUNCT
ftr-426	491	1	see	see	VERB
ftr-426	491	2	insurance	insurance	NOUN
ftr-426	491	3	information	information	PROPN
ftr-426	491	4	institute	institute	PROPN
ftr-426	491	5	,	,	PUNCT
ftr-426	491	6	publications	publication	VERB
ftr-426	491	7	:	:	PUNCT
ftr-426	491	8	settling	settle	VERB
ftr-426	491	9	insurance	insurance	NOUN
ftr-426	491	10	claims	claim	NOUN
ftr-426	491	11	7	7	NUM
ftr-426	491	12	,	,	PUNCT
ftr-426	491	13	available	available	ADJ
ftr-426	491	14	at	at	ADP
ftr-426	491	15	www.iii.org	www.iii.org	PROPN
ftr-426	491	16	(	(	PUNCT
ftr-426	491	17	describing	describe	VERB
ftr-426	491	18	additional	additional	ADJ
ftr-426	491	19	living	live	VERB
ftr-426	491	20	expense	expense	NOUN
ftr-426	491	21	coverage	coverage	NOUN
ftr-426	491	22	as	as	ADP
ftr-426	491	23	typically	typically	ADV
ftr-426	491	24	including	include	VERB
ftr-426	491	25	extra	extra	ADJ
ftr-426	491	26	food	food	NOUN
ftr-426	491	27	costs	cost	NOUN
ftr-426	491	28	,	,	PUNCT
ftr-426	491	29	increased	increase	VERB
ftr-426	491	30	housing	housing	NOUN
ftr-426	491	31	costs	cost	NOUN
ftr-426	491	32	,	,	PUNCT
ftr-426	491	33	telephone	telephone	NOUN
ftr-426	491	34	or	or	CCONJ
ftr-426	491	35	utility	utility	NOUN
ftr-426	491	36	installation	installation	NOUN
ftr-426	491	37	costs	cost	NOUN
ftr-426	491	38	in	in	ADP
ftr-426	491	39	a	a	DET
ftr-426	491	40	temporary	temporary	ADJ
ftr-426	491	41	residence	residence	NOUN
ftr-426	491	42	,	,	PUNCT
ftr-426	491	43	and	and	CCONJ
ftr-426	491	44	extra	extra	ADJ
ftr-426	491	45	transportation	transportation	NOUN
ftr-426	491	46	costs	cost	NOUN
ftr-426	491	47	to	to	ADP
ftr-426	491	48	and	and	CCONJ
ftr-426	491	49	from	from	ADP
ftr-426	491	50	work	work	NOUN
ftr-426	491	51	or	or	CCONJ
ftr-426	491	52	school	school	NOUN
ftr-426	491	53	)	)	PUNCT
ftr-426	491	54	.	.	PUNCT
ftr-426	492	1	115	115	NUM
ftr-426	492	2	.	.	PUNCT
ftr-426	493	1	see	see	VERB
ftr-426	493	2	insurance	insurance	NOUN
ftr-426	493	3	information	information	NOUN
ftr-426	493	4	network	network	NOUN
ftr-426	493	5	of	of	ADP
ftr-426	493	6	california	california	PROPN
ftr-426	493	7	,	,	PUNCT
ftr-426	493	8	news	news	PROPN
ftr-426	493	9	&	&	CCONJ
ftr-426	493	10	issues	issue	NOUN
ftr-426	493	11	:	:	PUNCT
ftr-426	493	12	iinc	iinc	ADJ
ftr-426	493	13	answers	answer	NOUN
ftr-426	493	14	questions	question	NOUN
ftr-426	493	15	raised	raise	VERB
ftr-426	493	16	by	by	ADP
ftr-426	493	17	wildfires	wildfire	NOUN
ftr-426	493	18	:	:	PUNCT
ftr-426	493	19	homeowners	homeowner	NOUN
ftr-426	493	20	coverage	coverage	VERB
ftr-426	493	21	,	,	PUNCT
ftr-426	493	22	available	available	ADJ
ftr-426	493	23	at	at	ADP
ftr-426	493	24	www.iinc.org/news/home/brushfire_advisory2_2003.html	www.iinc.org/news/home/brushfire_advisory2_2003.html	PROPN
ftr-426	493	25	(	(	PUNCT
ftr-426	493	26	last	last	ADV
ftr-426	493	27	visited	visit	VERB
ftr-426	493	28	oct	oct	PROPN
ftr-426	493	29	.	.	PROPN
ftr-426	493	30	31	31	NUM
ftr-426	493	31	,	,	PUNCT
ftr-426	493	32	2004	2004	NUM
ftr-426	493	33	)	)	PUNCT
ftr-426	493	34	(	(	PUNCT
ftr-426	493	35	answering	answer	VERB
ftr-426	493	36	the	the	DET
ftr-426	493	37	question	question	NOUN
ftr-426	493	38	of	of	ADP
ftr-426	493	39	whether	whether	SCONJ
ftr-426	493	40	rental	rental	ADJ
ftr-426	493	41	income	income	NOUN
ftr-426	493	42	is	be	AUX
ftr-426	493	43	covered	cover	VERB
ftr-426	493	44	under	under	ADP
ftr-426	493	45	a	a	DET
ftr-426	493	46	homeowners	homeowner	NOUN
ftr-426	493	47	insurance	insurance	NOUN
ftr-426	493	48	policy	policy	NOUN
ftr-426	493	49	by	by	ADP
ftr-426	493	50	commenting	comment	VERB
ftr-426	493	51	that	that	SCONJ
ftr-426	493	52	the	the	DET
ftr-426	493	53	policy	policy	NOUN
ftr-426	493	54	covers	cover	VERB
ftr-426	493	55	the	the	DET
ftr-426	493	56	fair	fair	ADJ
ftr-426	493	57	rental	rental	ADJ
ftr-426	493	58	value	value	NOUN
ftr-426	493	59	of	of	ADP
ftr-426	493	60	premises	premise	NOUN
ftr-426	493	61	less	less	ADJ
ftr-426	493	62	any	any	DET
ftr-426	493	63	expenses	expense	NOUN
ftr-426	493	64	that	that	PRON
ftr-426	493	65	do	do	AUX
ftr-426	493	66	not	not	PART
ftr-426	493	67	continue	continue	VERB
ftr-426	493	68	)	)	PUNCT
ftr-426	493	69	.	.	PUNCT
ftr-426	494	1	116	116	X
ftr-426	494	2	.	.	PUNCT
ftr-426	495	1	see	see	VERB
ftr-426	495	2	insurance	insurance	NOUN
ftr-426	495	3	information	information	NOUN
ftr-426	495	4	network	network	NOUN
ftr-426	495	5	of	of	ADP
ftr-426	495	6	california	california	PROPN
ftr-426	495	7	,	,	PUNCT
ftr-426	495	8	consumer	consumer	NOUN
ftr-426	495	9	issues	issue	NOUN
ftr-426	495	10	:	:	PUNCT
ftr-426	496	1	c	c	PROPN
ftr-426	496	2	a	a	DET
ftr-426	496	3	t	t	NOUN
ftr-426	496	4	a	a	DET
ftr-426	496	5	s	s	NOUN
ftr-426	496	6	t	t	NOUN
ftr-426	496	7	r	r	NOUN
ftr-426	496	8	o	o	X
ftr-426	496	9	p	p	NOUN
ftr-426	496	10	h	h	NOUN
ftr-426	496	11	e	e	NOUN
ftr-426	496	12	p	p	PROPN
ftr-426	496	13	l	l	PROPN
ftr-426	496	14	a	a	X
ftr-426	496	15	n	n	CCONJ
ftr-426	496	16	n	n	NOUN
ftr-426	496	17	i	i	PRON
ftr-426	496	18	n	n	CCONJ
ftr-426	496	19	g	g	NOUN
ftr-426	497	1	f	f	NOUN
ftr-426	498	1	o	o	NOUN
ftr-426	498	2	r	r	NOUN
ftr-426	498	3	b	b	X
ftr-426	498	4	u	u	NOUN
ftr-426	498	5	s	s	NOUN
ftr-426	498	6	i	i	PRON
ftr-426	498	7	n	n	NUM
ftr-426	498	8	e	e	NOUN
ftr-426	498	9	s	s	X
ftr-426	498	10	s	s	X
ftr-426	498	11	e	e	X
ftr-426	498	12	s	s	PROPN
ftr-426	498	13	,	,	PUNCT
ftr-426	498	14	a	a	DET
ftr-426	498	15	v	v	NOUN
ftr-426	498	16	a	a	PRON
ftr-426	498	17	i	i	NOUN
ftr-426	498	18	l	l	NOUN
ftr-426	499	1	a	a	DET
ftr-426	499	2	b	b	NOUN
ftr-426	499	3	l	l	NOUN
ftr-426	499	4	e	e	NOUN
ftr-426	499	5	a	a	DET
ftr-426	499	6	t	t	NOUN
ftr-426	499	7	www.iinc.org/cons_issues/business/catastrophe.html	www.iinc.org/cons_issues/business/catastrophe.html	X
ftr-426	499	8	(	(	PUNCT
ftr-426	499	9	last	last	ADV
ftr-426	499	10	visited	visit	VERB
ftr-426	499	11	oct	oct	PROPN
ftr-426	499	12	.	.	PROPN
ftr-426	499	13	31	31	NUM
ftr-426	499	14	,	,	PUNCT
ftr-426	499	15	2004	2004	NUM
ftr-426	499	16	)	)	PUNCT
ftr-426	500	1	(	(	PUNCT
ftr-426	500	2	noting	note	VERB
ftr-426	500	3	that	that	SCONJ
ftr-426	500	4	businesses	business	NOUN
ftr-426	500	5	should	should	AUX
ftr-426	500	6	make	make	VERB
ftr-426	500	7	sure	sure	ADJ
ftr-426	500	8	they	they	PRON
ftr-426	500	9	have	have	VERB
ftr-426	500	10	enough	enough	ADJ
ftr-426	500	11	coverage	coverage	NOUN
ftr-426	500	12	for	for	ADP
ftr-426	500	13	the	the	DET
ftr-426	500	14	indirect	indirect	ADJ
ftr-426	500	15	costs	cost	NOUN
ftr-426	500	16	of	of	ADP
ftr-426	500	17	a	a	DET
ftr-426	500	18	disaster	disaster	NOUN
ftr-426	500	19	including	include	VERB
ftr-426	500	20	business	business	NOUN
ftr-426	500	21	disruption	disruption	NOUN
ftr-426	500	22	coverage	coverage	NOUN
ftr-426	500	23	,	,	PUNCT
ftr-426	500	24	extra	extra	ADJ
ftr-426	500	25	-	-	ADJ
ftr-426	500	26	expense	expense	ADJ
ftr-426	500	27	insurance	insurance	NOUN
ftr-426	500	28	,	,	PUNCT
ftr-426	500	29	as	as	ADV
ftr-426	500	30	well	well	ADV
ftr-426	500	31	as	as	ADP
ftr-426	500	32	coverage	coverage	NOUN
ftr-426	500	33	for	for	ADP
ftr-426	500	34	repairs	repair	NOUN
ftr-426	500	35	and	and	CCONJ
ftr-426	500	36	rebuilding	rebuilding	NOUN
ftr-426	500	37	)	)	PUNCT
ftr-426	500	38	.	.	PUNCT
ftr-426	501	1	117	117	NUM
ftr-426	501	2	.	.	PUNCT
ftr-426	502	1	see	see	VERB
ftr-426	502	2	dave	dave	PROPN
ftr-426	502	3	dasgupta	dasgupta	PROPN
ftr-426	502	4	,	,	PUNCT
ftr-426	502	5	insurance	insurance	NOUN
ftr-426	502	6	services	service	NOUN
ftr-426	502	7	office	office	PROPN
ftr-426	502	8	,	,	PUNCT
ftr-426	502	9	inc	inc	PROPN
ftr-426	502	10	.	.	PROPN
ftr-426	502	11	,	,	PUNCT
ftr-426	502	12	insurers	insurer	NOUN
ftr-426	502	13	to	to	PART
ftr-426	502	14	pay	pay	VERB
ftr-426	502	15	california	california	PROPN
ftr-426	502	16	policyholders	policyholder	NOUN
ftr-426	502	17	$	$	SYM
ftr-426	502	18	2	2	NUM
ftr-426	502	19	.04	.04	NUM
ftr-426	502	20	b	b	NOUN
ftr-426	502	21	illion	illion	NOUN
ftr-426	502	22	for	for	ADP
ftr-426	502	23	w	w	PROPN
ftr-426	502	24	ildfire	ildfire	NOUN
ftr-426	502	25	losses	loss	NOUN
ftr-426	502	26	,	,	PUNCT
ftr-426	502	27	estimates	estimate	VERB
ftr-426	502	28	iso	iso	PROPN
ftr-426	502	29	’s	’s	PART
ftr-426	502	30	property	property	NOUN
ftr-426	502	31	c	c	PROPN
ftr-426	502	32	l	l	NOUN
ftr-426	502	33	a	a	X
ftr-426	503	1	i	i	PRON
ftr-426	503	2	m	m	VERB
ftr-426	503	3	s	s	NOUN
ftr-426	503	4	e	e	NOUN
ftr-426	503	5	r	r	NOUN
ftr-426	503	6	v	v	NOUN
ftr-426	504	1	i	i	PRON
ftr-426	504	2	c	c	NOUN
ftr-426	505	1	e	e	NOUN
ftr-426	505	2	s	s	VERB
ftr-426	505	3	u	u	NOUN
ftr-426	505	4	n	n	CCONJ
ftr-426	505	5	i	i	PRON
ftr-426	505	6	t	t	PROPN
ftr-426	505	7	(	(	PUNCT
ftr-426	505	8	n	n	CCONJ
ftr-426	505	9	o	o	NOUN
ftr-426	505	10	v	v	NOUN
ftr-426	505	11	.	.	PUNCT
ftr-426	505	12	1	1	NUM
ftr-426	505	13	7	7	NUM
ftr-426	505	14	,	,	PUNCT
ftr-426	505	15	2	2	NUM
ftr-426	505	16	0	0	NUM
ftr-426	505	17	0	0	NUM
ftr-426	505	18	3	3	NUM
ftr-426	505	19	)	)	PUNCT
ftr-426	505	20	a	a	DET
ftr-426	505	21	t	t	NOUN
ftr-426	505	22	www.iso.com/press_releases/2003/11_17_03.html	www.iso.com/press_releases/2003/11_17_03.html	PROPN
ftr-426	505	23	(	(	PUNCT
ftr-426	505	24	stating	state	VERB
ftr-426	505	25	that	that	SCONJ
ftr-426	505	26	insurers	insurer	NOUN
ftr-426	505	27	expect	expect	VERB
ftr-426	505	28	more	more	ADJ
ftr-426	505	29	than	than	ADP
ftr-426	505	30	19,000	19,000	NUM
ftr-426	505	31	claims	claim	NOUN
ftr-426	505	32	from	from	ADP
ftr-426	505	33	homeowners	homeowner	NOUN
ftr-426	505	34	,	,	PUNCT
ftr-426	505	35	businesses	business	NOUN
ftr-426	505	36	and	and	CCONJ
ftr-426	505	37	vehicle	vehicle	NOUN
ftr-426	505	38	owners	owner	NOUN
ftr-426	505	39	from	from	ADP
ftr-426	505	40	the	the	DET
ftr-426	505	41	wildfires	wildfire	NOUN
ftr-426	505	42	)	)	PUNCT
ftr-426	505	43	;	;	PUNCT
ftr-426	505	44	dean	dean	PROPN
ftr-426	505	45	calbreath	calbreath	NOUN
ftr-426	505	46	,	,	PUNCT
ftr-426	505	47	no	no	DET
ftr-426	505	48	satisfaction	satisfaction	NOUN
ftr-426	505	49	,	,	PUNCT
ftr-426	505	50	the	the	DET
ftr-426	505	51	san	san	PROPN
ftr-426	505	52	diego	diego	PROPN
ftr-426	505	53	union	union	PROPN
ftr-426	505	54	-	-	PUNCT
ftr-426	505	55	trib	trib	PROPN
ftr-426	505	56	.	.	PROPN
ftr-426	505	57	,	,	PUNCT
ftr-426	505	58	may	may	AUX
ftr-426	505	59	16	16	NUM
ftr-426	505	60	,	,	PUNCT
ftr-426	505	61	2004	2004	NUM
ftr-426	505	62	,	,	PUNCT
ftr-426	505	63	at	at	ADP
ftr-426	505	64	h1	h1	NOUN
ftr-426	505	65	(	(	PUNCT
ftr-426	505	66	noting	note	VERB
ftr-426	505	67	that	that	SCONJ
ftr-426	505	68	by	by	ADP
ftr-426	505	69	december	december	PROPN
ftr-426	505	70	31	31	NUM
ftr-426	505	71	,	,	PUNCT
ftr-426	505	72	2003	2003	NUM
ftr-426	505	73	11,841	11,841	NUM
ftr-426	505	74	residential	residential	ADJ
ftr-426	505	75	fire	fire	NOUN
ftr-426	505	76	claims	claim	NOUN
ftr-426	505	77	had	have	AUX
ftr-426	505	78	been	be	AUX
ftr-426	505	79	received	receive	VERB
ftr-426	505	80	by	by	ADP
ftr-426	505	81	insurance	insurance	NOUN
ftr-426	505	82	carriers	carrier	NOUN
ftr-426	505	83	)	)	PUNCT
ftr-426	505	84	.	.	PUNCT
ftr-426	506	1	118	118	NUM
ftr-426	506	2	.	.	PUNCT
ftr-426	507	1	see	see	VERB
ftr-426	507	2	california	california	PROPN
ftr-426	507	3	fires	fire	NOUN
ftr-426	507	4	report	report	NOUN
ftr-426	507	5	,	,	PUNCT
ftr-426	507	6	supra	supra	PROPN
ftr-426	507	7	note	note	PROPN
ftr-426	507	8	26	26	NUM
ftr-426	507	9	,	,	PUNCT
ftr-426	507	10	at	at	ADP
ftr-426	507	11	50	50	NUM
ftr-426	507	12	,	,	PUNCT
ftr-426	507	13	54	54	NUM
ftr-426	507	14	(	(	PUNCT
ftr-426	507	15	documenting	document	VERB
ftr-426	507	16	the	the	DET
ftr-426	507	17	$	$	SYM
ftr-426	507	18	483	483	NUM
ftr-426	507	19	million	million	NUM
ftr-426	507	20	of	of	ADP
ftr-426	507	21	federal	federal	ADJ
ftr-426	507	22	assistance	assistance	NOUN
ftr-426	507	23	provided	provide	VERB
ftr-426	507	24	in	in	ADP
ftr-426	507	25	the	the	DET
ftr-426	507	26	2003	2003	NUM
ftr-426	507	27	california	california	PROPN
ftr-426	507	28	wildfires	wildfire	VERB
ftr-426	507	29	)	)	PUNCT
ftr-426	507	30	.	.	PUNCT
ftr-426	508	1	119	119	NUM
ftr-426	508	2	.	.	PUNCT
ftr-426	509	1	see	see	VERB
ftr-426	509	2	insurance	insurance	NOUN
ftr-426	509	3	information	information	PROPN
ftr-426	509	4	institute	institute	PROPN
ftr-426	509	5	,	,	PUNCT
ftr-426	509	6	facts	fact	NOUN
ftr-426	509	7	and	and	CCONJ
ftr-426	509	8	sta	sta	NOUN
ftr-426	509	9	tistics	tistic	NOUN
ftr-426	509	10	:	:	PUNCT
ftr-426	510	1	catastrophes	catastrophe	NOUN
ftr-426	510	2	,	,	PUNCT
ftr-426	510	3	available	available	ADJ
ftr-426	510	4	at	at	ADP
ftr-426	510	5	www.iii.org/media/facts/statsbyissue/catastrophes	www.iii.org/media/facts/statsbyissue/catastrophes	PROPN
ftr-426	510	6	(	(	PUNCT
ftr-426	510	7	last	last	ADV
ftr-426	510	8	visited	visit	VERB
ftr-426	510	9	nov	nov	PROPN
ftr-426	510	10	.	.	PROPN
ftr-426	510	11	4	4	NUM
ftr-426	510	12	,	,	PUNCT
ftr-426	510	13	2004	2004	NUM
ftr-426	510	14	)	)	PUNCT
ftr-426	510	15	(	(	PUNCT
ftr-426	510	16	listing	list	VERB
ftr-426	510	17	the	the	DET
ftr-426	510	18	california	california	PROPN
ftr-426	510	19	2003	2003	NUM
ftr-426	510	20	wildfires	wildfire	VERB
ftr-426	510	21	as	as	ADP
ftr-426	510	22	the	the	DET
ftr-426	510	23	eighth	eighth	ADJ
ftr-426	510	24	most	most	ADV
ftr-426	510	25	costly	costly	ADJ
ftr-426	510	26	catastrophe	catastrophe	NOUN
ftr-426	510	27	in	in	ADP
ftr-426	510	28	the	the	DET
ftr-426	510	29	united	united	PROPN
ftr-426	510	30	states	states	PROPN
ftr-426	510	31	)	)	PUNCT
ftr-426	510	32	.	.	PUNCT
ftr-426	511	1	120	120	NUM
ftr-426	511	2	.	.	PUNCT
ftr-426	512	1	see	see	VERB
ftr-426	512	2	jeannette	jeannette	PROPN
ftr-426	512	3	steele	steele	PROPN
ftr-426	512	4	,	,	PUNCT
ftr-426	512	5	san	san	PROPN
ftr-426	512	6	diego	diego	PROPN
ftr-426	512	7	county	county	PROPN
ftr-426	512	8	firestorms	firestorm	NOUN
ftr-426	512	9	aftermath	aftermath	VERB
ftr-426	512	10	:	:	PUNCT
ftr-426	512	11	insurance	insurance	NOUN
ftr-426	512	12	shortfall	shortfall	NOUN
ftr-426	512	13	burned	burn	VERB
ftr-426	512	14	-	-	PUNCT
ftr-426	512	15	out	out	ADP
ftr-426	512	16	homeowners	homeowner	NOUN
ftr-426	512	17	grapple	grapple	VERB
ftr-426	512	18	with	with	ADP
ftr-426	512	19	big	big	ADJ
ftr-426	512	20	disparity	disparity	NOUN
ftr-426	512	21	between	between	ADP
ftr-426	512	22	the	the	DET
ftr-426	512	23	estimates	estimate	NOUN
ftr-426	512	24	for	for	ADP
ftr-426	512	25	rebuilding	rebuilding	NOUN
ftr-426	512	26	and	and	CCONJ
ftr-426	512	27	the	the	DET
ftr-426	512	28	payouts	payout	NOUN
ftr-426	512	29	,	,	PUNCT
ftr-426	512	30	the	the	DET
ftr-426	512	31	san	san	PROPN
ftr-426	512	32	diego	diego	PROPN
ftr-426	512	33	union	union	PROPN
ftr-426	512	34	-	-	PUNCT
ftr-426	512	35	trib	trib	PROPN
ftr-426	512	36	.	.	PROPN
ftr-426	512	37	,	,	PUNCT
ftr-426	512	38	mar	mar	PROPN
ftr-426	512	39	.	.	PROPN
ftr-426	512	40	21	21	NUM
ftr-426	512	41	,	,	PUNCT
ftr-426	512	42	2004	2004	NUM
ftr-426	512	43	,	,	PUNCT
ftr-426	512	44	at	at	ADP
ftr-426	512	45	b1	b1	NOUN
ftr-426	512	46	,	,	PUNCT
ftr-426	512	47	b5	b5	PROPN
ftr-426	512	48	(	(	PUNCT
ftr-426	512	49	reporting	report	VERB
ftr-426	512	50	that	that	PRON
ftr-426	512	51	of	of	ADP
ftr-426	512	52	southern	southern	PROPN
ftr-426	512	53	california	california	PROPN
ftr-426	512	54	wildfires	wildfire	VERB
ftr-426	512	55	victims	victim	NOUN
ftr-426	512	56	“	"	PUNCT
ftr-426	512	57	[	[	X
ftr-426	512	58	a]t	a]t	ADJ
ftr-426	512	59	least	least	ADJ
ftr-426	512	60	half	half	NOUN
ftr-426	512	61	of	of	ADP
ftr-426	512	62	the	the	DET
ftr-426	512	63	homeowners	homeowner	NOUN
ftr-426	512	64	are	be	AUX
ftr-426	512	65	underinsured	underinsured	ADJ
ftr-426	512	66	”	"	PUNCT
ftr-426	512	67	and	and	CCONJ
ftr-426	512	68	nationwide	nationwide	ADJ
ftr-426	512	69	“	"	PUNCT
ftr-426	512	70	64	64	NUM
ftr-426	512	71	percent	percent	NOUN
ftr-426	512	72	of	of	ADP
ftr-426	512	73	u.s	u.s	PROPN
ftr-426	512	74	.	.	PROPN
ftr-426	512	75	homes	home	NOUN
ftr-426	512	76	were	be	AUX
ftr-426	512	77	undervalued	undervalue	VERB
ftr-426	512	78	by	by	ADP
ftr-426	512	79	an	an	DET
ftr-426	512	80	average	average	NOUN
ftr-426	512	81	of	of	ADP
ftr-426	512	82	27	27	NUM
ftr-426	512	83	percent	percent	NOUN
ftr-426	512	84	on	on	ADP
ftr-426	512	85	homeowners	homeowner	NOUN
ftr-426	512	86	insurance	insurance	NOUN
ftr-426	512	87	policies	policy	NOUN
ftr-426	512	88	”	"	PUNCT
ftr-426	512	89	)	)	PUNCT
ftr-426	512	90	;	;	PUNCT
ftr-426	512	91	jeanette	jeanette	PROPN
ftr-426	512	92	steele	steele	PROPN
ftr-426	512	93	,	,	PUNCT
ftr-426	512	94	san	san	PROPN
ftr-426	512	95	diego	diego	PROPN
ftr-426	512	96	county	county	PROPN
ftr-426	512	97	firestorms	firestorm	NOUN
ftr-426	512	98	aftermath	aftermath	VERB
ftr-426	512	99	:	:	PUNCT
ftr-426	512	100	owner	owner	NOUN
ftr-426	512	101	fears	fear	VERB
ftr-426	512	102	for	for	ADP
ftr-426	512	103	quality	quality	NOUN
ftr-426	512	104	of	of	ADP
ftr-426	512	105	life	life	NOUN
ftr-426	512	106	,	,	PUNCT
ftr-426	512	107	ranch	ranch	NOUN
ftr-426	512	108	,	,	PUNCT
ftr-426	512	109	the	the	DET
ftr-426	512	110	san	san	PROPN
ftr-426	512	111	diego	diego	PROPN
ftr-426	512	112	union	union	PROPN
ftr-426	512	113	-	-	PUNCT
ftr-426	512	114	trib	trib	PROPN
ftr-426	512	115	.	.	PROPN
ftr-426	512	116	,	,	PUNCT
ftr-426	512	117	mar	mar	PROPN
ftr-426	512	118	.	.	PROPN
ftr-426	512	119	21	21	NUM
ftr-426	512	120	,	,	PUNCT
ftr-426	512	121	2004	2004	NUM
ftr-426	512	122	,	,	PUNCT
ftr-426	512	123	at	at	ADP
ftr-426	512	124	b4	b4	NOUN
ftr-426	512	125	(	(	PUNCT
ftr-426	512	126	describing	describe	VERB
ftr-426	512	127	the	the	DET
ftr-426	512	128	challenges	challenge	NOUN
ftr-426	512	129	of	of	ADP
ftr-426	512	130	inadequate	inadequate	ADJ
ftr-426	512	131	insurance	insurance	NOUN
ftr-426	512	132	coverage	coverage	NOUN
ftr-426	512	133	)	)	PUNCT
ftr-426	512	134	;	;	PUNCT
ftr-426	512	135	jeanette	jeanette	PROPN
ftr-426	512	136	steele	steele	PROPN
ftr-426	512	137	,	,	PUNCT
ftr-426	512	138	san	san	PROPN
ftr-426	512	139	diego	diego	PROPN
ftr-426	512	140	county	county	PROPN
ftr-426	512	141	firestorms	firestorm	NOUN
ftr-426	512	142	aftermath	aftermath	VERB
ftr-426	512	143	:	:	PUNCT
ftr-426	512	144	agent	agent	NOUN
ftr-426	512	145	told	tell	VERB
ftr-426	512	146	scripps	scripps	ADJ
ftr-426	512	147	ranch	ranch	NOUN
ftr-426	512	148	man	man	NOUN
ftr-426	512	149	he	he	PRON
ftr-426	512	150	had	have	VERB
ftr-426	512	151	enough	enough	ADJ
ftr-426	512	152	home	home	NOUN
ftr-426	512	153	insurance	insurance	NOUN
ftr-426	512	154	,	,	PUNCT
ftr-426	512	155	the	the	DET
ftr-426	512	156	san	san	PROPN
ftr-426	512	157	diego	diego	PROPN
ftr-426	512	158	union	union	PROPN
ftr-426	512	159	-	-	PUNCT
ftr-426	512	160	trib	trib	PROPN
ftr-426	512	161	.	.	PROPN
ftr-426	512	162	,	,	PUNCT
ftr-426	512	163	mar	mar	PROPN
ftr-426	512	164	.	.	PROPN
ftr-426	512	165	21	21	NUM
ftr-426	512	166	,	,	PUNCT
ftr-426	512	167	2004	2004	NUM
ftr-426	512	168	,	,	PUNCT
ftr-426	512	169	at	at	ADP
ftr-426	512	170	b4	b4	NOUN
ftr-426	512	171	(	(	PUNCT
ftr-426	512	172	describing	describe	VERB
ftr-426	512	173	$	$	SYM
ftr-426	512	174	223,362	223,362	NUM
ftr-426	512	175	shortfall	shortfall	NOUN
ftr-426	512	176	to	to	PART
ftr-426	512	177	rebuild	rebuild	VERB
ftr-426	512	178	home	home	ADV
ftr-426	512	179	that	that	PRON
ftr-426	512	180	victim	victim	NOUN
ftr-426	512	181	believed	believe	VERB
ftr-426	512	182	was	be	AUX
ftr-426	512	183	adequately	adequately	ADV
ftr-426	512	184	insured	insure	VERB
ftr-426	512	185	)	)	PUNCT
ftr-426	512	186	.	.	PUNCT
ftr-426	513	1	expenses114	expenses114	PROPN
ftr-426	514	1	and	and	CCONJ
ftr-426	514	2	lost	lose	VERB
ftr-426	514	3	rental115	rental115	PROPN
ftr-426	514	4	and	and	CCONJ
ftr-426	514	5	business	business	NOUN
ftr-426	514	6	income116	income116	PROPN
ftr-426	514	7	resulting	result	VERB
ftr-426	514	8	from	from	ADP
ftr-426	514	9	a	a	DET
ftr-426	514	10	covered	covered	ADJ
ftr-426	514	11	loss	loss	NOUN
ftr-426	514	12	.	.	PUNCT
ftr-426	515	1	in	in	ADP
ftr-426	515	2	the	the	DET
ftr-426	515	3	2003	2003	NUM
ftr-426	515	4	california	california	PROPN
ftr-426	515	5	wildfires	wildfire	VERB
ftr-426	515	6	,	,	PUNCT
ftr-426	515	7	the	the	DET
ftr-426	515	8	insured	insure	VERB
ftr-426	515	9	losses	loss	NOUN
ftr-426	515	10	are	be	AUX
ftr-426	515	11	estimated	estimate	VERB
ftr-426	515	12	to	to	PART
ftr-426	515	13	reach	reach	VERB
ftr-426	515	14	more	more	ADJ
ftr-426	515	15	than	than	ADP
ftr-426	515	16	$	$	SYM
ftr-426	515	17	2	2	NUM
ftr-426	515	18	billion117	billion117	NOUN
ftr-426	515	19	or	or	CCONJ
ftr-426	515	20	more	more	ADJ
ftr-426	515	21	than	than	ADP
ftr-426	515	22	four	four	NUM
ftr-426	515	23	times	time	NOUN
ftr-426	515	24	the	the	DET
ftr-426	515	25	aggregate	aggregate	ADJ
ftr-426	515	26	amount	amount	NOUN
ftr-426	515	27	of	of	ADP
ftr-426	515	28	federal	federal	ADJ
ftr-426	515	29	aid.118	aid.118	VERB
ftr-426	515	30	while	while	SCONJ
ftr-426	515	31	these	these	DET
ftr-426	515	32	insured	insured	ADJ
ftr-426	515	33	losses	loss	NOUN
ftr-426	515	34	are	be	AUX
ftr-426	515	35	catastrophic,119	catastrophic,119	PRON
ftr-426	515	36	most	most	ADJ
ftr-426	515	37	of	of	ADP
ftr-426	515	38	the	the	DET
ftr-426	515	39	fire	fire	NOUN
ftr-426	515	40	victims	victim	NOUN
ftr-426	515	41	who	who	PRON
ftr-426	515	42	lost	lose	VERB
ftr-426	515	43	their	their	PRON
ftr-426	515	44	homes	home	NOUN
ftr-426	515	45	were	be	AUX
ftr-426	515	46	notably	notably	ADV
ftr-426	515	47	underinsured.120	underinsured.120	ADJ
ftr-426	515	48	nevertheless	nevertheless	ADV
ftr-426	515	49	,	,	PUNCT
ftr-426	515	50	the	the	DET
ftr-426	515	51	$	$	SYM
ftr-426	515	52	2.04	2.04	NUM
ftr-426	515	53	billion	billion	NUM
ftr-426	515	54	of	of	ADP
ftr-426	515	55	cash	cash	NOUN
ftr-426	515	56	payouts	payout	NOUN
ftr-426	515	57	from	from	ADP
ftr-426	515	58	insurance	insurance	NOUN
ftr-426	515	59	companies	company	NOUN
ftr-426	515	60	to	to	ADP
ftr-426	515	61	approximately	approximately	ADV
ftr-426	515	62	2005	2005	NUM
ftr-426	515	63	]	]	PUNCT
ftr-426	515	64	anatomy	anatomy	NOUN
ftr-426	515	65	of	of	ADP
ftr-426	515	66	a	a	DET
ftr-426	515	67	disaster	disaster	NOUN
ftr-426	515	68	973	973	NUM
ftr-426	515	69	121	121	NUM
ftr-426	515	70	.	.	PUNCT
ftr-426	516	1	see	see	VERB
ftr-426	516	2	dave	dave	PROPN
ftr-426	516	3	dasgupta	dasgupta	PROPN
ftr-426	516	4	,	,	PUNCT
ftr-426	516	5	insurance	insurance	NOUN
ftr-426	516	6	services	service	NOUN
ftr-426	516	7	office	office	PROPN
ftr-426	516	8	,	,	PUNCT
ftr-426	516	9	inc	inc	PROPN
ftr-426	516	10	.	.	PROPN
ftr-426	516	11	,	,	PUNCT
ftr-426	516	12	insurers	insurer	NOUN
ftr-426	516	13	to	to	PART
ftr-426	516	14	pay	pay	VERB
ftr-426	516	15	california	california	PROPN
ftr-426	516	16	policyholders	policyholder	NOUN
ftr-426	516	17	$	$	SYM
ftr-426	516	18	2.04	2.04	NUM
ftr-426	516	19	billion	billion	NUM
ftr-426	516	20	for	for	ADP
ftr-426	516	21	wildfire	wildfire	NOUN
ftr-426	516	22	losses	loss	NOUN
ftr-426	516	23	,	,	PUNCT
ftr-426	516	24	estimates	estimate	VERB
ftr-426	516	25	iso	iso	PROPN
ftr-426	516	26	’s	’s	PART
ftr-426	516	27	property	property	NOUN
ftr-426	516	28	claim	claim	NOUN
ftr-426	516	29	services	service	NOUN
ftr-426	516	30	unit	unit	NOUN
ftr-426	516	31	(	(	PUNCT
ftr-426	516	32	nov	nov	PROPN
ftr-426	516	33	.	.	PROPN
ftr-426	516	34	17	17	NUM
ftr-426	516	35	,	,	PUNCT
ftr-426	516	36	2003	2003	NUM
ftr-426	516	37	)	)	PUNCT
ftr-426	516	38	(	(	PUNCT
ftr-426	516	39	stating	state	VERB
ftr-426	516	40	that	that	SCONJ
ftr-426	516	41	insurers	insurer	NOUN
ftr-426	516	42	expect	expect	VERB
ftr-426	516	43	more	more	ADJ
ftr-426	516	44	than	than	ADP
ftr-426	516	45	19,000	19,000	NUM
ftr-426	516	46	claims	claim	NOUN
ftr-426	516	47	from	from	ADP
ftr-426	516	48	homeowners	homeowner	NOUN
ftr-426	516	49	,	,	PUNCT
ftr-426	516	50	businesses	business	NOUN
ftr-426	516	51	and	and	CCONJ
ftr-426	516	52	vehicle	vehicle	NOUN
ftr-426	516	53	owners	owner	NOUN
ftr-426	516	54	from	from	ADP
ftr-426	516	55	the	the	DET
ftr-426	516	56	wildfires	wildfire	NOUN
ftr-426	516	57	)	)	PUNCT
ftr-426	516	58	;	;	PUNCT
ftr-426	516	59	dean	dean	PROPN
ftr-426	516	60	calbreath	calbreath	NOUN
ftr-426	516	61	,	,	PUNCT
ftr-426	516	62	no	no	DET
ftr-426	516	63	satisfaction	satisfaction	NOUN
ftr-426	516	64	,	,	PUNCT
ftr-426	516	65	the	the	DET
ftr-426	516	66	san	san	PROPN
ftr-426	516	67	diego	diego	PROPN
ftr-426	516	68	union	union	PROPN
ftr-426	516	69	-	-	PUNCT
ftr-426	516	70	trib	trib	PROPN
ftr-426	516	71	.	.	PROPN
ftr-426	516	72	,	,	PUNCT
ftr-426	516	73	may	may	AUX
ftr-426	516	74	16	16	NUM
ftr-426	516	75	,	,	PUNCT
ftr-426	516	76	2004	2004	NUM
ftr-426	516	77	,	,	PUNCT
ftr-426	516	78	at	at	ADP
ftr-426	516	79	h1	h1	NOUN
ftr-426	516	80	(	(	PUNCT
ftr-426	516	81	noting	note	VERB
ftr-426	516	82	that	that	SCONJ
ftr-426	516	83	by	by	ADP
ftr-426	516	84	december	december	PROPN
ftr-426	516	85	31	31	NUM
ftr-426	516	86	,	,	PUNCT
ftr-426	516	87	2003	2003	NUM
ftr-426	516	88	11,841	11,841	NUM
ftr-426	516	89	residential	residential	ADJ
ftr-426	516	90	fire	fire	NOUN
ftr-426	516	91	claims	claim	NOUN
ftr-426	516	92	had	have	AUX
ftr-426	516	93	been	be	AUX
ftr-426	516	94	received	receive	VERB
ftr-426	516	95	by	by	ADP
ftr-426	516	96	insurance	insurance	NOUN
ftr-426	516	97	carriers	carrier	NOUN
ftr-426	516	98	)	)	PUNCT
ftr-426	516	99	.	.	PUNCT
ftr-426	517	1	122	122	NUM
ftr-426	517	2	.	.	PUNCT
ftr-426	518	1	california	california	PROPN
ftr-426	518	2	fires	fire	NOUN
ftr-426	518	3	report	report	VERB
ftr-426	518	4	,	,	PUNCT
ftr-426	518	5	supra	supra	PROPN
ftr-426	518	6	note	note	PROPN
ftr-426	518	7	26	26	NUM
ftr-426	518	8	,	,	PUNCT
ftr-426	518	9	at	at	ADP
ftr-426	518	10	39	39	NUM
ftr-426	518	11	(	(	PUNCT
ftr-426	518	12	summarizing	summarize	VERB
ftr-426	518	13	the	the	DET
ftr-426	518	14	impact	impact	NOUN
ftr-426	518	15	of	of	ADP
ftr-426	518	16	voluntary	voluntary	ADJ
ftr-426	518	17	agencies	agency	NOUN
ftr-426	518	18	in	in	ADP
ftr-426	518	19	the	the	DET
ftr-426	518	20	2003	2003	NUM
ftr-426	518	21	california	california	PROPN
ftr-426	518	22	wildfires	wildfire	VERB
ftr-426	518	23	)	)	PUNCT
ftr-426	518	24	.	.	PUNCT
ftr-426	519	1	123	123	NUM
ftr-426	519	2	.	.	PUNCT
ftr-426	520	1	i	i	PRON
ftr-426	520	2	d.	d.	PROPN
ftr-426	520	3	at	at	ADP
ftr-426	520	4	40	40	NUM
ftr-426	520	5	-	-	SYM
ftr-426	520	6	42	42	NUM
ftr-426	520	7	.	.	PUNCT
ftr-426	521	1	124	124	NUM
ftr-426	521	2	.	.	PUNCT
ftr-426	522	1	i	i	PRON
ftr-426	522	2	d.	d.	PROPN
ftr-426	522	3	at	at	ADP
ftr-426	522	4	40	40	NUM
ftr-426	522	5	.	.	PUNCT
ftr-426	523	1	125	125	NUM
ftr-426	523	2	.	.	PUNCT
ftr-426	524	1	i	i	PRON
ftr-426	524	2	d.	d.	PROPN
ftr-426	524	3	126	126	NUM
ftr-426	524	4	.	.	PUNCT
ftr-426	525	1	i	i	PRON
ftr-426	525	2	d.	d.	PROPN
ftr-426	525	3	127	127	NUM
ftr-426	525	4	.	.	PUNCT
ftr-426	526	1	i	i	PRON
ftr-426	526	2	d.	d.	PROPN
ftr-426	526	3	;	;	PUNCT
ftr-426	526	4	see	see	VERB
ftr-426	526	5	jeanette	jeanette	PROPN
ftr-426	526	6	steele	steele	PROPN
ftr-426	526	7	,	,	PUNCT
ftr-426	526	8	faithful	faithful	ADJ
ftr-426	526	9	volunteers	volunteer	NOUN
ftr-426	526	10	,	,	PUNCT
ftr-426	526	11	the	the	DET
ftr-426	526	12	san	san	PROPN
ftr-426	526	13	diego	diego	PROPN
ftr-426	526	14	union	union	PROPN
ftr-426	526	15	-	-	PUNCT
ftr-426	526	16	trib	trib	PROPN
ftr-426	526	17	.	.	PUNCT
ftr-426	526	18	,	,	PUNCT
ftr-426	526	19	june	june	PROPN
ftr-426	526	20	20	20	NUM
ftr-426	526	21	,	,	PUNCT
ftr-426	526	22	2004	2004	NUM
ftr-426	526	23	,	,	PUNCT
ftr-426	526	24	at	at	ADP
ftr-426	526	25	b1	b1	NOUN
ftr-426	526	26	,	,	PUNCT
ftr-426	526	27	b6	b6	NOUN
ftr-426	526	28	(	(	PUNCT
ftr-426	526	29	describing	describe	VERB
ftr-426	526	30	how	how	SCONJ
ftr-426	526	31	the	the	DET
ftr-426	526	32	faith	faith	NOUN
ftr-426	526	33	-	-	PUNCT
ftr-426	526	34	based	base	VERB
ftr-426	526	35	mennonite	mennonite	PROPN
ftr-426	526	36	disaster	disaster	NOUN
ftr-426	526	37	service	service	NOUN
ftr-426	526	38	,	,	PUNCT
ftr-426	526	39	christian	christian	ADJ
ftr-426	526	40	aid	aid	NOUN
ftr-426	526	41	ministries	ministry	NOUN
ftr-426	526	42	and	and	CCONJ
ftr-426	526	43	christian	christian	PROPN
ftr-426	526	44	reform	reform	PROPN
ftr-426	526	45	w	w	PROPN
ftr-426	526	46	orld	orld	PROPN
ftr-426	526	47	relief	relief	PROPN
ftr-426	526	48	committee	committee	NOUN
ftr-426	526	49	of	of	ADP
ftr-426	526	50	grand	grand	PROPN
ftr-426	526	51	rapids	rapids	PROPN
ftr-426	526	52	,	,	PUNCT
ftr-426	526	53	michigan	michigan	PROPN
ftr-426	526	54	are	be	AUX
ftr-426	526	55	coordinating	coordinate	VERB
ftr-426	526	56	hundreds	hundred	NOUN
ftr-426	526	57	of	of	ADP
ftr-426	526	58	volunteers	volunteer	NOUN
ftr-426	526	59	with	with	ADP
ftr-426	526	60	the	the	DET
ftr-426	526	61	san	san	PROPN
ftr-426	526	62	diego	diego	PROPN
ftr-426	526	63	firestorm	firestorm	PROPN
ftr-426	526	64	community	community	NOUN
ftr-426	526	65	recovery	recovery	NOUN
ftr-426	526	66	team	team	NOUN
ftr-426	526	67	to	to	PART
ftr-426	526	68	assist	assist	VERB
ftr-426	526	69	fire	fire	NOUN
ftr-426	526	70	victims	victim	NOUN
ftr-426	526	71	with	with	ADP
ftr-426	526	72	free	free	ADJ
ftr-426	526	73	labor	labor	NOUN
ftr-426	526	74	for	for	ADP
ftr-426	526	75	home	home	NOUN
ftr-426	526	76	rebuilding	rebuilding	NOUN
ftr-426	526	77	)	)	PUNCT
ftr-426	526	78	.	.	PUNCT
ftr-426	527	1	128	128	X
ftr-426	527	2	.	.	PUNCT
ftr-426	528	1	see	see	VERB
ftr-426	528	2	california	california	PROPN
ftr-426	528	3	fires	fire	NOUN
ftr-426	528	4	report	report	NOUN
ftr-426	528	5	,	,	PUNCT
ftr-426	528	6	supra	supra	PROPN
ftr-426	528	7	note	note	PROPN
ftr-426	528	8	26	26	NUM
ftr-426	528	9	,	,	PUNCT
ftr-426	528	10	at	at	ADP
ftr-426	528	11	41(noting	41(noting	NOUN
ftr-426	528	12	that	that	SCONJ
ftr-426	528	13	after	after	ADP
ftr-426	528	14	the	the	DET
ftr-426	528	15	american	american	PROPN
ftr-426	528	16	red	red	PROPN
ftr-426	528	17	cross	cross	PROPN
ftr-426	528	18	closed	close	VERB
ftr-426	528	19	shelters	shelter	NOUN
ftr-426	528	20	it	it	PRON
ftr-426	528	21	operated	operate	VERB
ftr-426	528	22	several	several	ADJ
ftr-426	528	23	service	service	NOUN
ftr-426	528	24	centers	center	NOUN
ftr-426	528	25	for	for	ADP
ftr-426	528	26	assistance	assistance	NOUN
ftr-426	528	27	19,000	19,000	NUM
ftr-426	528	28	southern	southern	ADJ
ftr-426	528	29	california	california	PROPN
ftr-426	528	30	fire	fire	NOUN
ftr-426	528	31	victims	victim	NOUN
ftr-426	528	32	will	will	AUX
ftr-426	528	33	be	be	AUX
ftr-426	528	34	the	the	DET
ftr-426	528	35	most	most	ADV
ftr-426	528	36	significant	significant	ADJ
ftr-426	528	37	source	source	NOUN
ftr-426	528	38	of	of	ADP
ftr-426	528	39	disaster	disaster	NOUN
ftr-426	528	40	relief.121	relief.121	VERB
ftr-426	528	41	d.	d.	NOUN
ftr-426	528	42	relief	relief	NOUN
ftr-426	528	43	from	from	ADP
ftr-426	528	44	charitable	charitable	ADJ
ftr-426	528	45	and	and	CCONJ
ftr-426	528	46	other	other	ADJ
ftr-426	528	47	non	non	ADJ
ftr-426	528	48	-	-	ADJ
ftr-426	528	49	profit	profit	ADJ
ftr-426	528	50	organization	organization	NOUN
ftr-426	528	51	while	while	SCONJ
ftr-426	528	52	insurance	insurance	NOUN
ftr-426	528	53	companies	company	NOUN
ftr-426	528	54	are	be	AUX
ftr-426	528	55	the	the	DET
ftr-426	528	56	greatest	great	ADJ
ftr-426	528	57	source	source	NOUN
ftr-426	528	58	of	of	ADP
ftr-426	528	59	economic	economic	ADJ
ftr-426	528	60	relief	relief	NOUN
ftr-426	528	61	from	from	ADP
ftr-426	528	62	a	a	DET
ftr-426	528	63	disaster	disaster	NOUN
ftr-426	528	64	,	,	PUNCT
ftr-426	528	65	private	private	ADJ
ftr-426	528	66	and	and	CCONJ
ftr-426	528	67	faith	faith	NOUN
ftr-426	528	68	-	-	PUNCT
ftr-426	528	69	based	base	VERB
ftr-426	528	70	non	non	ADJ
ftr-426	528	71	-	-	ADJ
ftr-426	528	72	profit	profit	ADJ
ftr-426	528	73	organizations	organization	NOUN
ftr-426	528	74	“	"	PUNCT
ftr-426	528	75	are	be	AUX
ftr-426	528	76	among	among	ADP
ftr-426	528	77	the	the	DET
ftr-426	528	78	first	first	ADJ
ftr-426	528	79	to	to	PART
ftr-426	528	80	arrive	arrive	VERB
ftr-426	528	81	and	and	CCONJ
ftr-426	528	82	the	the	DET
ftr-426	528	83	last	last	ADJ
ftr-426	528	84	to	to	PART
ftr-426	528	85	leave	leave	VERB
ftr-426	528	86	communities	community	NOUN
ftr-426	528	87	touched	touch	VERB
ftr-426	528	88	by	by	ADP
ftr-426	528	89	disasters	disaster	NOUN
ftr-426	528	90	.	.	PUNCT
ftr-426	529	1	”122	”122	X
ftr-426	530	1	voluntary	voluntary	ADJ
ftr-426	530	2	organizations	organization	NOUN
ftr-426	530	3	such	such	ADJ
ftr-426	530	4	as	as	ADP
ftr-426	530	5	the	the	DET
ftr-426	530	6	american	american	PROPN
ftr-426	530	7	red	red	PROPN
ftr-426	530	8	cross	cross	PROPN
ftr-426	530	9	,	,	PUNCT
ftr-426	530	10	lutheran	lutheran	ADJ
ftr-426	530	11	disaster	disaster	NOUN
ftr-426	530	12	response	response	NOUN
ftr-426	530	13	,	,	PUNCT
ftr-426	530	14	mennonite	mennonite	NOUN
ftr-426	530	15	disaster	disaster	NOUN
ftr-426	530	16	services	service	NOUN
ftr-426	530	17	,	,	PUNCT
ftr-426	530	18	christian	christian	ADJ
ftr-426	530	19	aid	aid	NOUN
ftr-426	530	20	ministries	ministry	NOUN
ftr-426	530	21	,	,	PUNCT
ftr-426	530	22	“	"	PUNCT
ftr-426	530	23	create	create	VERB
ftr-426	530	24	a	a	DET
ftr-426	530	25	coalition	coalition	NOUN
ftr-426	530	26	of	of	ADP
ftr-426	530	27	caring	caring	NOUN
ftr-426	530	28	that	that	PRON
ftr-426	530	29	provides	provide	VERB
ftr-426	530	30	essential	essential	ADJ
ftr-426	530	31	services	service	NOUN
ftr-426	530	32	to	to	ADP
ftr-426	530	33	vulnerable	vulnerable	ADJ
ftr-426	530	34	populations	population	NOUN
ftr-426	530	35	such	such	ADJ
ftr-426	530	36	as	as	ADP
ftr-426	530	37	low	low	ADJ
ftr-426	530	38	-	-	PUNCT
ftr-426	530	39	income	income	NOUN
ftr-426	530	40	families	family	NOUN
ftr-426	530	41	,	,	PUNCT
ftr-426	530	42	the	the	DET
ftr-426	530	43	elderly	elderly	ADJ
ftr-426	530	44	,	,	PUNCT
ftr-426	530	45	and	and	CCONJ
ftr-426	530	46	area	area	NOUN
ftr-426	530	47	residents	resident	NOUN
ftr-426	530	48	.	.	PUNCT
ftr-426	531	1	”123	”123	NOUN
ftr-426	531	2	“	"	PUNCT
ftr-426	531	3	fema	fema	X
ftr-426	531	4	works	work	VERB
ftr-426	531	5	with	with	ADP
ftr-426	531	6	private	private	ADJ
ftr-426	531	7	and	and	CCONJ
ftr-426	531	8	faith	faith	NOUN
ftr-426	531	9	-	-	PUNCT
ftr-426	531	10	based	base	VERB
ftr-426	531	11	voluntary	voluntary	ADJ
ftr-426	531	12	organizations	organization	NOUN
ftr-426	531	13	by	by	ADP
ftr-426	531	14	providing	provide	VERB
ftr-426	531	15	training	training	NOUN
ftr-426	531	16	and	and	CCONJ
ftr-426	531	17	donations	donation	NOUN
ftr-426	531	18	management	management	NOUN
ftr-426	531	19	support	support	NOUN
ftr-426	531	20	,	,	PUNCT
ftr-426	531	21	as	as	SCONJ
ftr-426	531	22	needed	need	VERB
ftr-426	531	23	,	,	PUNCT
ftr-426	531	24	and	and	CCONJ
ftr-426	531	25	as	as	ADP
ftr-426	531	26	a	a	DET
ftr-426	531	27	facilitator	facilitator	NOUN
ftr-426	531	28	to	to	PART
ftr-426	531	29	assist	assist	VERB
ftr-426	531	30	voluntary	voluntary	ADJ
ftr-426	531	31	agencies	agency	NOUN
ftr-426	531	32	in	in	ADP
ftr-426	531	33	forming	form	VERB
ftr-426	531	34	long	long	ADJ
ftr-426	531	35	-	-	PUNCT
ftr-426	531	36	term	term	NOUN
ftr-426	531	37	recovery	recovery	NOUN
ftr-426	531	38	committees	committee	NOUN
ftr-426	531	39	(	(	PUNCT
ftr-426	531	40	ltrcs	ltrcs	NOUN
ftr-426	531	41	)	)	PUNCT
ftr-426	531	42	”	"	PUNCT
ftr-426	531	43	with	with	ADP
ftr-426	531	44	state	state	NOUN
ftr-426	531	45	and	and	CCONJ
ftr-426	531	46	local	local	ADJ
ftr-426	531	47	governments.124	governments.124	NOUN
ftr-426	531	48	when	when	SCONJ
ftr-426	531	49	state	state	NOUN
ftr-426	531	50	and	and	CCONJ
ftr-426	531	51	local	local	ADJ
ftr-426	531	52	governments	government	NOUN
ftr-426	531	53	are	be	AUX
ftr-426	531	54	alerted	alert	VERB
ftr-426	531	55	about	about	ADP
ftr-426	531	56	a	a	DET
ftr-426	531	57	disaster	disaster	NOUN
ftr-426	531	58	,	,	PUNCT
ftr-426	531	59	they	they	PRON
ftr-426	531	60	contact	contact	VERB
ftr-426	531	61	the	the	DET
ftr-426	531	62	american	american	PROPN
ftr-426	531	63	red	red	PROPN
ftr-426	531	64	cross	cross	PROPN
ftr-426	531	65	,	,	PUNCT
ftr-426	531	66	state	state	NOUN
ftr-426	531	67	and	and	CCONJ
ftr-426	531	68	local	local	ADJ
ftr-426	531	69	chapters	chapter	NOUN
ftr-426	531	70	of	of	ADP
ftr-426	531	71	volunteer	volunteer	NOUN
ftr-426	531	72	agencies	agency	NOUN
ftr-426	531	73	active	active	ADJ
ftr-426	531	74	in	in	ADP
ftr-426	531	75	disasters	disaster	NOUN
ftr-426	531	76	,	,	PUNCT
ftr-426	531	77	and	and	CCONJ
ftr-426	531	78	church	church	NOUN
ftr-426	531	79	world	world	NOUN
ftr-426	531	80	services	service	NOUN
ftr-426	531	81	(	(	PUNCT
ftr-426	531	82	an	an	DET
ftr-426	531	83	interfaith	interfaith	NOUN
ftr-426	531	84	group	group	NOUN
ftr-426	531	85	that	that	PRON
ftr-426	531	86	contacts	contact	VERB
ftr-426	531	87	faith	faith	NOUN
ftr-426	531	88	-	-	PUNCT
ftr-426	531	89	based	base	VERB
ftr-426	531	90	disaster	disaster	NOUN
ftr-426	531	91	aid	aid	NOUN
ftr-426	531	92	groups	group	NOUN
ftr-426	531	93	)	)	PUNCT
ftr-426	531	94	to	to	PART
ftr-426	531	95	assess	assess	VERB
ftr-426	531	96	,	,	PUNCT
ftr-426	531	97	plan	plan	NOUN
ftr-426	531	98	and	and	CCONJ
ftr-426	531	99	coordinate	coordinate	VERB
ftr-426	531	100	their	their	PRON
ftr-426	531	101	responses	response	NOUN
ftr-426	531	102	for	for	ADP
ftr-426	531	103	the	the	DET
ftr-426	531	104	emerging	emerge	VERB
ftr-426	531	105	needs	need	NOUN
ftr-426	531	106	of	of	ADP
ftr-426	531	107	the	the	DET
ftr-426	531	108	disaster	disaster	NOUN
ftr-426	531	109	community.125	community.125	NOUN
ftr-426	532	1	“	"	PUNCT
ftr-426	532	2	[	[	X
ftr-426	532	3	v]oluntary	v]oluntary	ADJ
ftr-426	532	4	organizations	organization	NOUN
ftr-426	532	5	open	open	VERB
ftr-426	532	6	and	and	CCONJ
ftr-426	532	7	operate	operate	VERB
ftr-426	532	8	shelters	shelter	NOUN
ftr-426	532	9	,	,	PUNCT
ftr-426	532	10	provide	provide	VERB
ftr-426	532	11	feeding	feeding	NOUN
ftr-426	532	12	services	service	NOUN
ftr-426	532	13	,	,	PUNCT
ftr-426	532	14	”	"	PUNCT
ftr-426	532	15	and	and	CCONJ
ftr-426	532	16	staff	staff	NOUN
ftr-426	532	17	local	local	ADJ
ftr-426	532	18	area	area	NOUN
ftr-426	532	19	and	and	CCONJ
ftr-426	532	20	disaster	disaster	NOUN
ftr-426	532	21	recovery	recovery	NOUN
ftr-426	532	22	centers	center	NOUN
ftr-426	532	23	to	to	PART
ftr-426	532	24	provide	provide	VERB
ftr-426	532	25	information	information	NOUN
ftr-426	532	26	to	to	ADP
ftr-426	532	27	disaster	disaster	NOUN
ftr-426	532	28	victims.126	victims.126	NOUN
ftr-426	532	29	moreover	moreover	ADV
ftr-426	532	30	,	,	PUNCT
ftr-426	532	31	private	private	ADJ
ftr-426	532	32	and	and	CCONJ
ftr-426	532	33	faith	faith	NOUN
ftr-426	532	34	-	-	PUNCT
ftr-426	532	35	based	base	VERB
ftr-426	532	36	organizations	organization	NOUN
ftr-426	532	37	assist	assist	VERB
ftr-426	532	38	local	local	ADJ
ftr-426	532	39	authorities	authority	NOUN
ftr-426	532	40	and	and	CCONJ
ftr-426	532	41	disaster	disaster	NOUN
ftr-426	532	42	victims	victim	NOUN
ftr-426	532	43	throughout	throughout	ADP
ftr-426	532	44	the	the	DET
ftr-426	532	45	recovery	recovery	NOUN
ftr-426	532	46	process	process	NOUN
ftr-426	532	47	,	,	PUNCT
ftr-426	532	48	which	which	PRON
ftr-426	532	49	may	may	AUX
ftr-426	532	50	take	take	VERB
ftr-426	532	51	as	as	ADV
ftr-426	532	52	long	long	ADV
ftr-426	532	53	as	as	ADP
ftr-426	532	54	five	five	NUM
ftr-426	532	55	years.127	years.127	NOUN
ftr-426	532	56	as	as	ADP
ftr-426	532	57	the	the	DET
ftr-426	532	58	california	california	PROPN
ftr-426	532	59	wildfires	wildfires	AUX
ftr-426	532	60	raged	rage	VERB
ftr-426	532	61	,	,	PUNCT
ftr-426	532	62	approximately	approximately	ADV
ftr-426	532	63	10,871	10,871	NUM
ftr-426	532	64	people	people	NOUN
ftr-426	532	65	found	find	VERB
ftr-426	532	66	shelter	shelter	NOUN
ftr-426	532	67	in	in	ADP
ftr-426	532	68	41	41	NUM
ftr-426	532	69	evacuation	evacuation	NOUN
ftr-426	532	70	centers	center	NOUN
ftr-426	532	71	opened	open	VERB
ftr-426	532	72	by	by	ADP
ftr-426	532	73	the	the	DET
ftr-426	532	74	american	american	PROPN
ftr-426	532	75	red	red	PROPN
ftr-426	532	76	cross	cross	PROPN
ftr-426	532	77	,	,	PUNCT
ftr-426	532	78	local	local	ADJ
ftr-426	532	79	churches	church	NOUN
ftr-426	532	80	and	and	CCONJ
ftr-426	532	81	other	other	ADJ
ftr-426	532	82	volunteer	volunteer	NOUN
ftr-426	532	83	organizations.128	organizations.128	NOUN
ftr-426	532	84	more	more	ADJ
ftr-426	532	85	than	than	ADP
ftr-426	532	86	10,000	10,000	NUM
ftr-426	532	87	american	american	ADJ
ftr-426	532	88	red	red	PROPN
ftr-426	532	89	974	974	NUM
ftr-426	532	90	florida	florida	PROPN
ftr-426	532	91	tax	tax	NOUN
ftr-426	532	92	review	review	NOUN
ftr-426	533	1	[	[	X
ftr-426	533	2	vol.6:10	vol.6:10	NOUN
ftr-426	533	3	of	of	ADP
ftr-426	533	4	disaster	disaster	NOUN
ftr-426	533	5	victim	victim	NOUN
ftr-426	533	6	and	and	CCONJ
ftr-426	533	7	expects	expect	VERB
ftr-426	533	8	total	total	ADJ
ftr-426	533	9	costs	cost	NOUN
ftr-426	533	10	for	for	ADP
ftr-426	533	11	its	its	PRON
ftr-426	533	12	organization	organization	NOUN
ftr-426	533	13	for	for	ADP
ftr-426	533	14	the	the	DET
ftr-426	533	15	california	california	PROPN
ftr-426	533	16	wildfire	wildfire	NOUN
ftr-426	533	17	assistance	assistance	NOUN
ftr-426	533	18	to	to	PART
ftr-426	533	19	approach	approach	VERB
ftr-426	533	20	$	$	SYM
ftr-426	533	21	10	10	NUM
ftr-426	533	22	million	million	NUM
ftr-426	533	23	)	)	PUNCT
ftr-426	533	24	.	.	PUNCT
ftr-426	534	1	129	129	NUM
ftr-426	534	2	.	.	PUNCT
ftr-426	535	1	i	i	PRON
ftr-426	535	2	d.	d.	PROPN
ftr-426	535	3	;	;	PUNCT
ftr-426	535	4	see	see	VERB
ftr-426	535	5	also	also	ADV
ftr-426	535	6	vickie	vickie	NOUN
ftr-426	535	7	chachere	chachere	NOUN
ftr-426	535	8	,	,	PUNCT
ftr-426	535	9	hundreds	hundred	NOUN
ftr-426	535	10	of	of	ADP
ftr-426	535	11	good	good	ADJ
ftr-426	535	12	samaritans	samaritan	NOUN
ftr-426	535	13	help	help	VERB
ftr-426	535	14	florida	florida	PROPN
ftr-426	535	15	hurricane	hurricane	NOUN
ftr-426	535	16	victims	victim	NOUN
ftr-426	535	17	,	,	PUNCT
ftr-426	535	18	the	the	DET
ftr-426	535	19	san	san	PROPN
ftr-426	535	20	diego	diego	PROPN
ftr-426	535	21	union	union	PROPN
ftr-426	535	22	-	-	PUNCT
ftr-426	535	23	trib	trib	PROPN
ftr-426	535	24	.	.	PROPN
ftr-426	535	25	,	,	PUNCT
ftr-426	535	26	aug	aug	PROPN
ftr-426	535	27	.	.	PROPN
ftr-426	535	28	22	22	NUM
ftr-426	535	29	,	,	PUNCT
ftr-426	535	30	2004	2004	NUM
ftr-426	535	31	,	,	PUNCT
ftr-426	535	32	at	at	ADP
ftr-426	535	33	a-3	a-3	PROPN
ftr-426	535	34	(	(	PUNCT
ftr-426	535	35	reporting	report	VERB
ftr-426	535	36	one	one	NUM
ftr-426	535	37	week	week	NOUN
ftr-426	535	38	after	after	SCONJ
ftr-426	535	39	hurricane	hurricane	PROPN
ftr-426	535	40	charley	charley	PROPN
ftr-426	535	41	hit	hit	VERB
ftr-426	535	42	florida	florida	PROPN
ftr-426	535	43	that	that	SCONJ
ftr-426	535	44	the	the	DET
ftr-426	535	45	red	red	PROPN
ftr-426	535	46	cross	cross	PROPN
ftr-426	535	47	had	have	AUX
ftr-426	535	48	been	be	AUX
ftr-426	535	49	preparing	prepare	VERB
ftr-426	535	50	125,000	125,000	NUM
ftr-426	535	51	meals	meal	NOUN
ftr-426	535	52	a	a	DET
ftr-426	535	53	day	day	NOUN
ftr-426	535	54	and	and	CCONJ
ftr-426	535	55	had	have	AUX
ftr-426	535	56	housed	house	VERB
ftr-426	535	57	2,200	2,200	NUM
ftr-426	535	58	families	family	NOUN
ftr-426	535	59	in	in	ADP
ftr-426	535	60	shelters	shelter	NOUN
ftr-426	535	61	)	)	PUNCT
ftr-426	535	62	.	.	PUNCT
ftr-426	536	1	130	130	NUM
ftr-426	536	2	.	.	PUNCT
ftr-426	536	3	see	see	VERB
ftr-426	536	4	the	the	DET
ftr-426	536	5	san	san	PROPN
ftr-426	536	6	diego	diego	PROPN
ftr-426	536	7	union	union	PROPN
ftr-426	536	8	-	-	PUNCT
ftr-426	536	9	trib	trib	PROPN
ftr-426	536	10	.	.	PUNCT
ftr-426	536	11	,	,	PUNCT
ftr-426	536	12	dec	dec	PROPN
ftr-426	536	13	.	.	PROPN
ftr-426	536	14	14	14	NUM
ftr-426	536	15	,	,	PUNCT
ftr-426	536	16	2003	2003	NUM
ftr-426	536	17	,	,	PUNCT
ftr-426	536	18	at	at	ADP
ftr-426	536	19	a1	a1	NOUN
ftr-426	536	20	,	,	PUNCT
ftr-426	536	21	a16	a16	PROPN
ftr-426	536	22	-	-	SYM
ftr-426	536	23	17	17	NUM
ftr-426	536	24	(	(	PUNCT
ftr-426	536	25	describing	describe	VERB
ftr-426	536	26	five	five	NUM
ftr-426	536	27	community	community	NOUN
ftr-426	536	28	volunteer	volunteer	NOUN
ftr-426	536	29	groups	group	NOUN
ftr-426	536	30	and	and	CCONJ
ftr-426	536	31	their	their	PRON
ftr-426	536	32	efforts	effort	NOUN
ftr-426	536	33	to	to	PART
ftr-426	536	34	help	help	VERB
ftr-426	536	35	their	their	PRON
ftr-426	536	36	neighbors	neighbor	NOUN
ftr-426	536	37	through	through	ADP
ftr-426	536	38	the	the	DET
ftr-426	536	39	wildfires	wildfire	NOUN
ftr-426	536	40	and	and	CCONJ
ftr-426	536	41	its	its	PRON
ftr-426	536	42	aftermath	aftermath	NOUN
ftr-426	536	43	.	.	PUNCT
ftr-426	537	1	131.id	131.id	X
ftr-426	537	2	.	.	PUNCT
ftr-426	538	1	at	at	ADP
ftr-426	538	2	42	42	NUM
ftr-426	538	3	.	.	PUNCT
ftr-426	539	1	132	132	NUM
ftr-426	539	2	.	.	PUNCT
ftr-426	540	1	jeanette	jeanette	PROPN
ftr-426	540	2	steele	steele	PROPN
ftr-426	540	3	,	,	PUNCT
ftr-426	540	4	faithful	faithful	ADJ
ftr-426	540	5	volunteers	volunteer	NOUN
ftr-426	540	6	,	,	PUNCT
ftr-426	540	7	the	the	DET
ftr-426	540	8	san	san	PROPN
ftr-426	540	9	diego	diego	PROPN
ftr-426	540	10	union	union	PROPN
ftr-426	540	11	-	-	PUNCT
ftr-426	540	12	trib	trib	PROPN
ftr-426	540	13	.	.	PUNCT
ftr-426	540	14	,	,	PUNCT
ftr-426	540	15	june	june	PROPN
ftr-426	540	16	20	20	NUM
ftr-426	540	17	,	,	PUNCT
ftr-426	540	18	2004	2004	NUM
ftr-426	540	19	,	,	PUNCT
ftr-426	540	20	at	at	ADP
ftr-426	540	21	b1	b1	NOUN
ftr-426	540	22	,	,	PUNCT
ftr-426	540	23	b6	b6	NOUN
ftr-426	540	24	(	(	PUNCT
ftr-426	540	25	describing	describe	VERB
ftr-426	540	26	how	how	SCONJ
ftr-426	540	27	the	the	DET
ftr-426	540	28	faith	faith	NOUN
ftr-426	540	29	-	-	PUNCT
ftr-426	540	30	based	base	VERB
ftr-426	540	31	mennonite	mennonite	PROPN
ftr-426	540	32	disaster	disaster	NOUN
ftr-426	540	33	service	service	NOUN
ftr-426	540	34	,	,	PUNCT
ftr-426	540	35	christian	christian	ADJ
ftr-426	540	36	aid	aid	NOUN
ftr-426	540	37	ministries	ministry	NOUN
ftr-426	540	38	and	and	CCONJ
ftr-426	540	39	christian	christian	PROPN
ftr-426	540	40	reform	reform	PROPN
ftr-426	540	41	w	w	PROPN
ftr-426	540	42	orld	orld	PROPN
ftr-426	540	43	relief	relief	PROPN
ftr-426	540	44	committee	committee	NOUN
ftr-426	540	45	of	of	ADP
ftr-426	540	46	grand	grand	PROPN
ftr-426	540	47	rapids	rapids	PROPN
ftr-426	540	48	,	,	PUNCT
ftr-426	540	49	michigan	michigan	PROPN
ftr-426	540	50	are	be	AUX
ftr-426	540	51	coordinating	coordinate	VERB
ftr-426	540	52	hundreds	hundred	NOUN
ftr-426	540	53	of	of	ADP
ftr-426	540	54	volunteers	volunteer	NOUN
ftr-426	540	55	with	with	ADP
ftr-426	540	56	the	the	DET
ftr-426	540	57	san	san	PROPN
ftr-426	540	58	diego	diego	PROPN
ftr-426	540	59	firestorm	firestorm	PROPN
ftr-426	540	60	community	community	NOUN
ftr-426	540	61	recovery	recovery	NOUN
ftr-426	540	62	team	team	NOUN
ftr-426	540	63	to	to	PART
ftr-426	540	64	assist	assist	VERB
ftr-426	540	65	fire	fire	NOUN
ftr-426	540	66	victims	victim	NOUN
ftr-426	540	67	with	with	ADP
ftr-426	540	68	free	free	ADJ
ftr-426	540	69	labor	labor	NOUN
ftr-426	540	70	for	for	ADP
ftr-426	540	71	home	home	NOUN
ftr-426	540	72	rebuilding	rebuilding	NOUN
ftr-426	540	73	)	)	PUNCT
ftr-426	540	74	.	.	PUNCT
ftr-426	541	1	133	133	NUM
ftr-426	541	2	.	.	PUNCT
ftr-426	542	1	see	see	VERB
ftr-426	542	2	also	also	ADV
ftr-426	542	3	vickie	vickie	NOUN
ftr-426	542	4	chachere	chachere	NOUN
ftr-426	542	5	,	,	PUNCT
ftr-426	542	6	hundreds	hundred	NOUN
ftr-426	542	7	of	of	ADP
ftr-426	542	8	good	good	ADJ
ftr-426	542	9	samaritans	samaritan	NOUN
ftr-426	542	10	help	help	VERB
ftr-426	542	11	florida	florida	PROPN
ftr-426	542	12	hurricane	hurricane	NOUN
ftr-426	542	13	victims	victim	NOUN
ftr-426	542	14	,	,	PUNCT
ftr-426	542	15	the	the	DET
ftr-426	542	16	san	san	PROPN
ftr-426	542	17	diego	diego	PROPN
ftr-426	542	18	union	union	PROPN
ftr-426	542	19	-	-	PUNCT
ftr-426	542	20	trib	trib	PROPN
ftr-426	542	21	.	.	PROPN
ftr-426	542	22	,	,	PUNCT
ftr-426	542	23	aug	aug	PROPN
ftr-426	542	24	.	.	PROPN
ftr-426	542	25	22	22	NUM
ftr-426	542	26	,	,	PUNCT
ftr-426	542	27	2004	2004	NUM
ftr-426	542	28	,	,	PUNCT
ftr-426	542	29	at	at	ADP
ftr-426	542	30	a-3	a-3	PROPN
ftr-426	542	31	(	(	PUNCT
ftr-426	542	32	commenting	comment	VERB
ftr-426	542	33	that	that	SCONJ
ftr-426	542	34	it	it	PRON
ftr-426	542	35	is	be	AUX
ftr-426	542	36	“	"	PUNCT
ftr-426	542	37	the	the	DET
ftr-426	542	38	unofficial	unofficial	ADJ
ftr-426	542	39	aid	aid	NOUN
ftr-426	542	40	stations	station	NOUN
ftr-426	542	41	that	that	PRON
ftr-426	542	42	have	have	AUX
ftr-426	542	43	become	become	VERB
ftr-426	542	44	a	a	DET
ftr-426	542	45	life	life	NOUN
ftr-426	542	46	-	-	PUNCT
ftr-426	542	47	line	line	NOUN
ftr-426	542	48	for	for	ADP
ftr-426	542	49	many	many	ADJ
ftr-426	542	50	people	people	NOUN
ftr-426	542	51	”	"	PUNCT
ftr-426	542	52	in	in	ADP
ftr-426	542	53	the	the	DET
ftr-426	542	54	aftermath	aftermath	NOUN
ftr-426	542	55	of	of	ADP
ftr-426	542	56	hurricane	hurricane	NOUN
ftr-426	542	57	charley	charley	NOUN
ftr-426	542	58	in	in	ADP
ftr-426	542	59	florida	florida	PROPN
ftr-426	542	60	and	and	CCONJ
ftr-426	542	61	recounting	recount	VERB
ftr-426	542	62	how	how	SCONJ
ftr-426	542	63	neighbors	neighbor	NOUN
ftr-426	542	64	near	near	ADP
ftr-426	542	65	and	and	CCONJ
ftr-426	542	66	as	as	ADV
ftr-426	542	67	far	far	ADV
ftr-426	542	68	as	as	SCONJ
ftr-426	542	69	california	california	PROPN
ftr-426	542	70	helped	help	VERB
ftr-426	542	71	the	the	DET
ftr-426	542	72	disaster	disaster	NOUN
ftr-426	542	73	victims	victim	NOUN
ftr-426	542	74	with	with	ADP
ftr-426	542	75	basic	basic	ADJ
ftr-426	542	76	needs	need	NOUN
ftr-426	542	77	such	such	ADJ
ftr-426	542	78	as	as	ADP
ftr-426	542	79	water	water	NOUN
ftr-426	542	80	,	,	PUNCT
ftr-426	542	81	ice	ice	NOUN
ftr-426	542	82	,	,	PUNCT
ftr-426	542	83	bread	bread	NOUN
ftr-426	542	84	and	and	CCONJ
ftr-426	542	85	peanut	peanut	NOUN
ftr-426	542	86	butter	butter	NOUN
ftr-426	542	87	.	.	PUNCT
ftr-426	543	1	134	134	NUM
ftr-426	543	2	.	.	PUNCT
ftr-426	544	1	see	see	VERB
ftr-426	544	2	for	for	ADP
ftr-426	544	3	example	example	NOUN
ftr-426	544	4	elizabeth	elizabeth	PROPN
ftr-426	544	5	fitzsimons	fitzsimons	PROPN
ftr-426	544	6	,	,	PUNCT
ftr-426	544	7	julian	julian	PROPN
ftr-426	544	8	volunteers	volunteer	NOUN
ftr-426	544	9	took	take	VERB
ftr-426	544	10	matters	matter	NOUN
ftr-426	544	11	in	in	ADP
ftr-426	544	12	their	their	PRON
ftr-426	544	13	own	own	ADJ
ftr-426	544	14	hands	hand	NOUN
ftr-426	544	15	,	,	PUNCT
ftr-426	545	1	the	the	DET
ftr-426	545	2	san	san	PROPN
ftr-426	545	3	diego	diego	PROPN
ftr-426	545	4	union	union	PROPN
ftr-426	545	5	-	-	PUNCT
ftr-426	545	6	trib	trib	PROPN
ftr-426	545	7	.	.	PUNCT
ftr-426	545	8	,	,	PUNCT
ftr-426	545	9	dec	dec	PROPN
ftr-426	545	10	.	.	PROPN
ftr-426	545	11	14	14	NUM
ftr-426	545	12	,	,	PUNCT
ftr-426	545	13	2003	2003	NUM
ftr-426	545	14	,	,	PUNCT
ftr-426	545	15	at	at	ADP
ftr-426	545	16	a17	a17	PROPN
ftr-426	545	17	(	(	PUNCT
ftr-426	545	18	quoting	quote	VERB
ftr-426	545	19	one	one	NUM
ftr-426	545	20	neighbor	neighbor	NOUN
ftr-426	545	21	who	who	PRON
ftr-426	545	22	stated	state	VERB
ftr-426	545	23	that	that	SCONJ
ftr-426	545	24	“	"	PUNCT
ftr-426	545	25	people	people	NOUN
ftr-426	545	26	’s	’s	PART
ftr-426	545	27	lives	life	NOUN
ftr-426	545	28	have	have	AUX
ftr-426	545	29	been	be	AUX
ftr-426	545	30	changed	change	VERB
ftr-426	545	31	forever	forever	ADV
ftr-426	545	32	)	)	PUNCT
ftr-426	545	33	;	;	PUNCT
ftr-426	545	34	michael	michael	PROPN
ftr-426	545	35	burge	burge	PROPN
ftr-426	545	36	,	,	PUNCT
ftr-426	545	37	community	community	NOUN
ftr-426	545	38	solutions	solution	NOUN
ftr-426	545	39	:	:	PUNCT
ftr-426	545	40	san	san	PROPN
ftr-426	545	41	diego	diego	PROPN
ftr-426	545	42	county	county	PROPN
ftr-426	545	43	firestorms	firestorm	NOUN
ftr-426	545	44	aftermath	aftermath	VERB
ftr-426	545	45	,	,	PUNCT
ftr-426	545	46	neighors	neighor	NOUN
ftr-426	545	47	answer	answer	VERB
ftr-426	545	48	the	the	DET
ftr-426	545	49	call	call	NOUN
ftr-426	545	50	two	two	NUM
ftr-426	545	51	m	m	VERB
ftr-426	545	52	obilize	obilize	NOUN
ftr-426	545	53	more	more	ADJ
ftr-426	545	54	than	than	ADP
ftr-426	545	55	100	100	NUM
ftr-426	545	56	for	for	ADP
ftr-426	545	57	valley	valley	NOUN
ftr-426	545	58	center	center	NOUN
ftr-426	545	59	fire	fire	NOUN
ftr-426	545	60	recovery	recovery	NOUN
ftr-426	545	61	,	,	PUNCT
ftr-426	545	62	the	the	DET
ftr-426	545	63	san	san	PROPN
ftr-426	545	64	diego	diego	PROPN
ftr-426	545	65	union	union	PROPN
ftr-426	545	66	-	-	PUNCT
ftr-426	545	67	trib	trib	PROPN
ftr-426	545	68	.	.	PUNCT
ftr-426	545	69	,	,	PUNCT
ftr-426	545	70	dec	dec	PROPN
ftr-426	545	71	.	.	PROPN
ftr-426	545	72	14	14	NUM
ftr-426	545	73	,	,	PUNCT
ftr-426	545	74	2003	2003	NUM
ftr-426	545	75	,	,	PUNCT
ftr-426	545	76	at	at	ADP
ftr-426	545	77	a1	a1	NOUN
ftr-426	545	78	,	,	PUNCT
ftr-426	545	79	a16	a16	PROPN
ftr-426	545	80	(	(	PUNCT
ftr-426	545	81	describing	describe	VERB
ftr-426	545	82	how	how	SCONJ
ftr-426	545	83	neighbors	neighbor	NOUN
ftr-426	545	84	repaved	repave	VERB
ftr-426	545	85	a	a	DET
ftr-426	545	86	burned	burn	VERB
ftr-426	545	87	street	street	NOUN
ftr-426	545	88	and	and	CCONJ
ftr-426	545	89	chopped	chop	VERB
ftr-426	545	90	down	down	ADP
ftr-426	545	91	a	a	DET
ftr-426	545	92	tree	tree	NOUN
ftr-426	545	93	to	to	PART
ftr-426	545	94	minimize	minimize	VERB
ftr-426	545	95	the	the	DET
ftr-426	545	96	heartache	heartache	NOUN
ftr-426	545	97	for	for	ADP
ftr-426	545	98	a	a	DET
ftr-426	545	99	father	father	NOUN
ftr-426	545	100	who	who	PRON
ftr-426	545	101	lost	lose	VERB
ftr-426	545	102	his	his	PRON
ftr-426	545	103	16year	16year	NUM
ftr-426	545	104	old	old	ADJ
ftr-426	545	105	daughter	daughter	NOUN
ftr-426	545	106	in	in	ADP
ftr-426	545	107	a	a	DET
ftr-426	545	108	car	car	NOUN
ftr-426	545	109	accident	accident	NOUN
ftr-426	545	110	escaping	escape	VERB
ftr-426	545	111	from	from	ADP
ftr-426	545	112	the	the	DET
ftr-426	545	113	fire	fire	NOUN
ftr-426	545	114	)	)	PUNCT
ftr-426	545	115	;	;	PUNCT
ftr-426	545	116	jeannette	jeannette	PROPN
ftr-426	545	117	steele	steele	PROPN
ftr-426	545	118	,	,	PUNCT
ftr-426	545	119	assistance	assistance	NOUN
ftr-426	545	120	in	in	ADP
ftr-426	545	121	scripps	scripps	ADJ
ftr-426	545	122	ranch	ranch	NOUN
ftr-426	545	123	came	come	VERB
ftr-426	545	124	quickly	quickly	ADV
ftr-426	545	125	,	,	PUNCT
ftr-426	545	126	efficiently	efficiently	ADV
ftr-426	545	127	,	,	PUNCT
ftr-426	545	128	the	the	DET
ftr-426	545	129	san	san	PROPN
ftr-426	545	130	diego	diego	PROPN
ftr-426	545	131	union	union	PROPN
ftr-426	545	132	-	-	PUNCT
ftr-426	545	133	trib	trib	PROPN
ftr-426	545	134	.	.	PUNCT
ftr-426	545	135	,	,	PUNCT
ftr-426	545	136	dec	dec	PROPN
ftr-426	545	137	.	.	PROPN
ftr-426	545	138	14	14	NUM
ftr-426	545	139	,	,	PUNCT
ftr-426	545	140	2003	2003	NUM
ftr-426	545	141	,	,	PUNCT
ftr-426	545	142	at	at	ADP
ftr-426	545	143	a17	a17	NOUN
ftr-426	545	144	(	(	PUNCT
ftr-426	545	145	selecting	select	VERB
ftr-426	545	146	the	the	DET
ftr-426	545	147	name	name	NOUN
ftr-426	545	148	project	project	NOUN
ftr-426	545	149	phoenix	phoenix	NOUN
ftr-426	545	150	for	for	ADP
ftr-426	545	151	their	their	PRON
ftr-426	545	152	disaster	disaster	NOUN
ftr-426	545	153	relief	relief	NOUN
ftr-426	545	154	group	group	NOUN
ftr-426	545	155	)	)	PUNCT
ftr-426	545	156	.	.	PUNCT
ftr-426	546	1	cross	cross	VERB
ftr-426	546	2	workers	worker	NOUN
ftr-426	546	3	from	from	ADP
ftr-426	546	4	around	around	ADP
ftr-426	546	5	the	the	DET
ftr-426	546	6	country	country	NOUN
ftr-426	546	7	joined	join	VERB
ftr-426	546	8	together	together	ADV
ftr-426	546	9	with	with	ADP
ftr-426	546	10	other	other	ADJ
ftr-426	546	11	volunteers	volunteer	NOUN
ftr-426	546	12	to	to	PART
ftr-426	546	13	serve	serve	VERB
ftr-426	546	14	374,000	374,000	NUM
ftr-426	546	15	meals	meal	NOUN
ftr-426	546	16	and	and	CCONJ
ftr-426	546	17	snacks	snack	NOUN
ftr-426	546	18	through	through	ADP
ftr-426	546	19	49	49	NUM
ftr-426	546	20	fixed	fix	VERB
ftr-426	546	21	and	and	CCONJ
ftr-426	546	22	32	32	NUM
ftr-426	546	23	mobile	mobile	ADJ
ftr-426	546	24	feeding	feeding	NOUN
ftr-426	546	25	centers	center	NOUN
ftr-426	546	26	,	,	PUNCT
ftr-426	546	27	deliver	deliver	VERB
ftr-426	546	28	6,057	6,057	NUM
ftr-426	546	29	comfort	comfort	NOUN
ftr-426	546	30	kits	kit	NOUN
ftr-426	546	31	as	as	ADV
ftr-426	546	32	well	well	ADV
ftr-426	546	33	as	as	ADP
ftr-426	546	34	provide	provide	VERB
ftr-426	546	35	childcare	childcare	NOUN
ftr-426	546	36	,	,	PUNCT
ftr-426	546	37	health	health	NOUN
ftr-426	546	38	services	service	NOUN
ftr-426	546	39	and	and	CCONJ
ftr-426	546	40	crisis	crisis	NOUN
ftr-426	546	41	counseling	counseling	NOUN
ftr-426	546	42	to	to	ADP
ftr-426	546	43	thousands	thousand	NOUN
ftr-426	546	44	of	of	ADP
ftr-426	546	45	overwhelmed	overwhelmed	ADJ
ftr-426	546	46	victims.129	victims.129	NOUN
ftr-426	546	47	after	after	SCONJ
ftr-426	546	48	the	the	DET
ftr-426	546	49	wildfires	wildfire	NOUN
ftr-426	546	50	were	be	AUX
ftr-426	546	51	under	under	ADP
ftr-426	546	52	control	control	NOUN
ftr-426	546	53	on	on	ADP
ftr-426	546	54	november	november	PROPN
ftr-426	546	55	10	10	NUM
ftr-426	546	56	,	,	PUNCT
ftr-426	546	57	2003	2003	NUM
ftr-426	546	58	,	,	PUNCT
ftr-426	546	59	the	the	DET
ftr-426	546	60	american	american	PROPN
ftr-426	546	61	red	red	PROPN
ftr-426	546	62	cross	cross	PROPN
ftr-426	546	63	closed	close	VERB
ftr-426	546	64	all	all	PRON
ftr-426	546	65	of	of	ADP
ftr-426	546	66	the	the	DET
ftr-426	546	67	shelters	shelter	NOUN
ftr-426	546	68	and	and	CCONJ
ftr-426	546	69	began	begin	VERB
ftr-426	546	70	to	to	PART
ftr-426	546	71	assist	assist	VERB
ftr-426	546	72	victims	victim	NOUN
ftr-426	546	73	with	with	ADP
ftr-426	546	74	the	the	DET
ftr-426	546	75	long	long	ADJ
ftr-426	546	76	process	process	NOUN
ftr-426	546	77	of	of	ADP
ftr-426	546	78	recovery.130	recovery.130	VERB
ftr-426	546	79	the	the	DET
ftr-426	546	80	american	american	ADJ
ftr-426	546	81	baptist	baptist	PROPN
ftr-426	546	82	men	man	NOUN
ftr-426	546	83	,	,	PUNCT
ftr-426	546	84	apostolic	apostolic	ADJ
ftr-426	546	85	christian	christian	PROPN
ftr-426	546	86	church	church	PROPN
ftr-426	546	87	,	,	PUNCT
ftr-426	546	88	southern	southern	ADJ
ftr-426	546	89	baptists	baptist	NOUN
ftr-426	546	90	,	,	PUNCT
ftr-426	546	91	united	united	PROPN
ftr-426	546	92	methodists	methodists	PROPN
ftr-426	546	93	committee	committee	PROPN
ftr-426	546	94	on	on	ADP
ftr-426	546	95	relief	relief	NOUN
ftr-426	546	96	,	,	PUNCT
ftr-426	546	97	and	and	CCONJ
ftr-426	546	98	other	other	ADJ
ftr-426	546	99	volunteer	volunteer	NOUN
ftr-426	546	100	groups	group	NOUN
ftr-426	546	101	worked	work	VERB
ftr-426	546	102	with	with	ADP
ftr-426	546	103	the	the	DET
ftr-426	546	104	government	government	NOUN
ftr-426	546	105	to	to	PART
ftr-426	546	106	establish	establish	VERB
ftr-426	546	107	clean	clean	ADJ
ftr-426	546	108	-	-	PUNCT
ftr-426	546	109	up	up	ADP
ftr-426	546	110	procedures	procedure	NOUN
ftr-426	546	111	and	and	CCONJ
ftr-426	546	112	assist	assist	VERB
ftr-426	546	113	in	in	ADP
ftr-426	546	114	debris	debris	NOUN
ftr-426	546	115	removal	removal	NOUN
ftr-426	546	116	operations.131	operations.131	PROPN
ftr-426	546	117	the	the	DET
ftr-426	546	118	mennonite	mennonite	PROPN
ftr-426	546	119	disaster	disaster	NOUN
ftr-426	546	120	service	service	NOUN
ftr-426	546	121	,	,	PUNCT
ftr-426	546	122	christian	christian	ADJ
ftr-426	546	123	aid	aid	NOUN
ftr-426	546	124	ministries	ministry	NOUN
ftr-426	546	125	and	and	CCONJ
ftr-426	546	126	christian	christian	ADJ
ftr-426	546	127	reform	reform	PROPN
ftr-426	546	128	world	world	PROPN
ftr-426	546	129	relief	relief	NOUN
ftr-426	546	130	committee	committee	NOUN
ftr-426	546	131	continue	continue	VERB
ftr-426	546	132	to	to	PART
ftr-426	546	133	assist	assist	VERB
ftr-426	546	134	in	in	ADP
ftr-426	546	135	the	the	DET
ftr-426	546	136	southern	southern	ADJ
ftr-426	546	137	california	california	PROPN
ftr-426	546	138	2003	2003	NUM
ftr-426	546	139	wildfire	wildfire	NOUN
ftr-426	546	140	reconstruction	reconstruction	NOUN
ftr-426	546	141	effort	effort	NOUN
ftr-426	546	142	by	by	ADP
ftr-426	546	143	providing	provide	VERB
ftr-426	546	144	free	free	ADJ
ftr-426	546	145	labor	labor	NOUN
ftr-426	546	146	to	to	ADP
ftr-426	546	147	desperate	desperate	ADJ
ftr-426	546	148	fire	fire	NOUN
ftr-426	546	149	victims	victim	NOUN
ftr-426	546	150	with	with	ADP
ftr-426	546	151	inadequate	inadequate	ADJ
ftr-426	546	152	resources	resource	NOUN
ftr-426	546	153	to	to	PART
ftr-426	546	154	rebuild.132	rebuild.132	VERB
ftr-426	546	155	in	in	ADP
ftr-426	546	156	addition	addition	NOUN
ftr-426	546	157	,	,	PUNCT
ftr-426	546	158	to	to	ADP
ftr-426	546	159	national	national	ADJ
ftr-426	546	160	and	and	CCONJ
ftr-426	546	161	faith	faith	NOUN
ftr-426	546	162	-	-	PUNCT
ftr-426	546	163	based	base	VERB
ftr-426	546	164	volunteer	volunteer	NOUN
ftr-426	546	165	assistance	assistance	NOUN
ftr-426	546	166	,	,	PUNCT
ftr-426	546	167	communities	community	NOUN
ftr-426	546	168	joined	join	VERB
ftr-426	546	169	together	together	ADV
ftr-426	546	170	to	to	PART
ftr-426	546	171	provide	provide	VERB
ftr-426	546	172	relief	relief	NOUN
ftr-426	546	173	for	for	ADP
ftr-426	546	174	their	their	PRON
ftr-426	546	175	disaster	disaster	NOUN
ftr-426	546	176	-	-	PUNCT
ftr-426	546	177	victim	victim	NOUN
ftr-426	546	178	neighbors.133	neighbors.133	VERB
ftr-426	546	179	numerous	numerous	ADJ
ftr-426	546	180	community	community	NOUN
ftr-426	546	181	volunteer	volunteer	NOUN
ftr-426	546	182	groups	group	NOUN
ftr-426	546	183	were	be	AUX
ftr-426	546	184	formed	form	VERB
ftr-426	546	185	immediately	immediately	ADV
ftr-426	546	186	after	after	SCONJ
ftr-426	546	187	the	the	DET
ftr-426	546	188	fires	fire	NOUN
ftr-426	546	189	to	to	PART
ftr-426	546	190	help	help	VERB
ftr-426	546	191	themselves	themselves	PRON
ftr-426	546	192	and	and	CCONJ
ftr-426	546	193	their	their	PRON
ftr-426	546	194	neighbors	neighbor	NOUN
ftr-426	546	195	cope	cope	VERB
ftr-426	546	196	with	with	ADP
ftr-426	546	197	and	and	CCONJ
ftr-426	546	198	recover	recover	VERB
ftr-426	546	199	from	from	ADP
ftr-426	546	200	a	a	DET
ftr-426	546	201	disaster	disaster	NOUN
ftr-426	546	202	that	that	PRON
ftr-426	546	203	changed	change	VERB
ftr-426	546	204	their	their	PRON
ftr-426	546	205	lives	life	NOUN
ftr-426	546	206	forever.134	forever.134	VERB
ftr-426	546	207	these	these	DET
ftr-426	546	208	community	community	NOUN
ftr-426	546	209	groups	group	NOUN
ftr-426	546	210	provided	provide	VERB
ftr-426	546	211	organized	organize	VERB
ftr-426	546	212	in	in	ADP
ftr-426	546	213	-	-	PUNCT
ftr-426	546	214	kind	kind	NOUN
ftr-426	546	215	assistance	assistance	NOUN
ftr-426	546	216	including	include	VERB
ftr-426	546	217	carpooling	carpooling	ADJ
ftr-426	546	218	,	,	PUNCT
ftr-426	546	219	temporary	temporary	ADJ
ftr-426	546	220	housing	housing	NOUN
ftr-426	546	221	,	,	PUNCT
ftr-426	546	222	repairs	repair	NOUN
ftr-426	546	223	,	,	PUNCT
ftr-426	546	224	clothing	clothing	NOUN
ftr-426	546	225	,	,	PUNCT
ftr-426	546	226	running	run	VERB
ftr-426	546	227	errands	errand	NOUN
ftr-426	546	228	,	,	PUNCT
ftr-426	546	229	debris	debris	NOUN
ftr-426	546	230	removal	removal	NOUN
ftr-426	546	231	,	,	PUNCT
ftr-426	546	232	landslide	landslide	NOUN
ftr-426	546	233	control	control	NOUN
ftr-426	546	234	and	and	CCONJ
ftr-426	546	235	2005	2005	NUM
ftr-426	546	236	]	]	PUNCT
ftr-426	546	237	anatomy	anatomy	NOUN
ftr-426	546	238	of	of	ADP
ftr-426	546	239	a	a	DET
ftr-426	546	240	disaster	disaster	NOUN
ftr-426	546	241	975	975	NUM
ftr-426	546	242	135	135	NUM
ftr-426	546	243	.	.	PUNCT
ftr-426	547	1	see	see	VERB
ftr-426	547	2	jeannette	jeannette	PROPN
ftr-426	547	3	steele	steele	PROPN
ftr-426	547	4	,	,	PUNCT
ftr-426	547	5	assistance	assistance	NOUN
ftr-426	547	6	in	in	ADP
ftr-426	547	7	scripps	scripps	ADJ
ftr-426	547	8	ranch	ranch	NOUN
ftr-426	547	9	came	come	VERB
ftr-426	547	10	quickly	quickly	ADV
ftr-426	547	11	,	,	PUNCT
ftr-426	547	12	efficiently	efficiently	ADV
ftr-426	547	13	,	,	PUNCT
ftr-426	547	14	the	the	DET
ftr-426	547	15	san	san	PROPN
ftr-426	547	16	diego	diego	PROPN
ftr-426	547	17	union	union	PROPN
ftr-426	547	18	-	-	PUNCT
ftr-426	547	19	trib	trib	PROPN
ftr-426	547	20	.	.	PUNCT
ftr-426	547	21	,	,	PUNCT
ftr-426	547	22	dec	dec	PROPN
ftr-426	547	23	.	.	PROPN
ftr-426	547	24	14	14	NUM
ftr-426	547	25	,	,	PUNCT
ftr-426	547	26	2003	2003	NUM
ftr-426	547	27	,	,	PUNCT
ftr-426	547	28	at	at	ADP
ftr-426	547	29	a17	a17	NOUN
ftr-426	547	30	;	;	PUNCT
ftr-426	547	31	michael	michael	PROPN
ftr-426	547	32	burge	burge	PROPN
ftr-426	547	33	,	,	PUNCT
ftr-426	547	34	poway	poway	PROPN
ftr-426	547	35	residents	resident	NOUN
ftr-426	547	36	go	go	VERB
ftr-426	547	37	to	to	PART
ftr-426	547	38	bat	bat	VERB
ftr-426	547	39	for	for	ADP
ftr-426	547	40	devastated	devastated	ADJ
ftr-426	547	41	neighbors	neighbor	NOUN
ftr-426	547	42	,	,	PUNCT
ftr-426	547	43	the	the	DET
ftr-426	547	44	san	san	PROPN
ftr-426	547	45	diego	diego	PROPN
ftr-426	547	46	union	union	PROPN
ftr-426	547	47	-	-	PUNCT
ftr-426	547	48	trib	trib	PROPN
ftr-426	547	49	.	.	PUNCT
ftr-426	547	50	,	,	PUNCT
ftr-426	547	51	dec	dec	PROPN
ftr-426	547	52	.	.	PROPN
ftr-426	547	53	14	14	NUM
ftr-426	547	54	,	,	PUNCT
ftr-426	547	55	2003	2003	NUM
ftr-426	547	56	,	,	PUNCT
ftr-426	547	57	at	at	ADP
ftr-426	547	58	a16	a16	PROPN
ftr-426	547	59	;	;	PUNCT
ftr-426	547	60	anne	anne	PROPN
ftr-426	547	61	krueger	krueger	PROPN
ftr-426	547	62	,	,	PUNCT
ftr-426	547	63	crest	crest	NOUN
ftr-426	547	64	volunteer	volunteer	NOUN
ftr-426	547	65	group	group	NOUN
ftr-426	547	66	came	come	VERB
ftr-426	547	67	together	together	ADV
ftr-426	547	68	w	w	ADP
ftr-426	547	69	ithin	ithin	PROPN
ftr-426	547	70	a	a	DET
ftr-426	547	71	week	week	NOUN
ftr-426	547	72	,	,	PUNCT
ftr-426	547	73	the	the	DET
ftr-426	547	74	san	san	PROPN
ftr-426	547	75	diego	diego	PROPN
ftr-426	547	76	union	union	PROPN
ftr-426	547	77	-	-	PUNCT
ftr-426	547	78	trib	trib	PROPN
ftr-426	547	79	.	.	PUNCT
ftr-426	547	80	,	,	PUNCT
ftr-426	547	81	dec	dec	PROPN
ftr-426	547	82	.	.	PROPN
ftr-426	547	83	14	14	NUM
ftr-426	547	84	,	,	PUNCT
ftr-426	547	85	2003	2003	NUM
ftr-426	547	86	,	,	PUNCT
ftr-426	547	87	at	at	ADP
ftr-426	547	88	a16	a16	PROPN
ftr-426	547	89	;	;	PUNCT
ftr-426	547	90	michael	michael	PROPN
ftr-426	547	91	burge	burge	PROPN
ftr-426	547	92	,	,	PUNCT
ftr-426	547	93	two	two	NUM
ftr-426	547	94	mobilize	mobilize	VERB
ftr-426	547	95	more	more	ADJ
ftr-426	547	96	than	than	ADP
ftr-426	547	97	100	100	NUM
ftr-426	547	98	for	for	ADP
ftr-426	547	99	valley	valley	NOUN
ftr-426	547	100	center	center	NOUN
ftr-426	547	101	fire	fire	NOUN
ftr-426	547	102	recovery	recovery	NOUN
ftr-426	547	103	,	,	PUNCT
ftr-426	547	104	the	the	DET
ftr-426	547	105	san	san	PROPN
ftr-426	547	106	diego	diego	PROPN
ftr-426	547	107	union	union	PROPN
ftr-426	547	108	-	-	PUNCT
ftr-426	547	109	trib	trib	PROPN
ftr-426	547	110	.	.	PUNCT
ftr-426	547	111	,	,	PUNCT
ftr-426	547	112	dec	dec	PROPN
ftr-426	547	113	.	.	PROPN
ftr-426	547	114	14	14	NUM
ftr-426	547	115	,	,	PUNCT
ftr-426	547	116	2003	2003	NUM
ftr-426	547	117	,	,	PUNCT
ftr-426	547	118	at	at	ADP
ftr-426	547	119	a1	a1	NOUN
ftr-426	547	120	,	,	PUNCT
ftr-426	547	121	a16	a16	PROPN
ftr-426	547	122	(	(	PUNCT
ftr-426	547	123	quoting	quote	VERB
ftr-426	547	124	one	one	NUM
ftr-426	547	125	neighbor	neighbor	NOUN
ftr-426	547	126	who	who	PRON
ftr-426	547	127	state	state	VERB
ftr-426	547	128	that	that	SCONJ
ftr-426	547	129	while	while	SCONJ
ftr-426	547	130	they	they	PRON
ftr-426	547	131	are	be	AUX
ftr-426	547	132	not	not	PART
ftr-426	547	133	fema	fema	ADJ
ftr-426	547	134	or	or	CCONJ
ftr-426	547	135	the	the	DET
ftr-426	547	136	red	red	PROPN
ftr-426	547	137	cross	cross	PROPN
ftr-426	547	138	they	they	PRON
ftr-426	547	139	are	be	AUX
ftr-426	547	140	filling	fill	VERB
ftr-426	547	141	the	the	DET
ftr-426	547	142	gaps	gap	NOUN
ftr-426	547	143	for	for	ADP
ftr-426	547	144	their	their	PRON
ftr-426	547	145	neighbors	neighbor	NOUN
ftr-426	547	146	)	)	PUNCT
ftr-426	547	147	;	;	PUNCT
ftr-426	547	148	elizabeth	elizabeth	PROPN
ftr-426	547	149	fitzsimons	fitzsimons	PROPN
ftr-426	547	150	,	,	PUNCT
ftr-426	547	151	julian	julian	PROPN
ftr-426	547	152	volunteers	volunteer	NOUN
ftr-426	547	153	took	take	VERB
ftr-426	547	154	m	m	NOUN
ftr-426	547	155	atters	atter	NOUN
ftr-426	547	156	in	in	ADP
ftr-426	547	157	their	their	PRON
ftr-426	547	158	own	own	ADJ
ftr-426	547	159	hands	hand	NOUN
ftr-426	547	160	,	,	PUNCT
ftr-426	547	161	the	the	DET
ftr-426	547	162	san	san	PROPN
ftr-426	547	163	diego	diego	PROPN
ftr-426	547	164	union	union	PROPN
ftr-426	547	165	-	-	PUNCT
ftr-426	547	166	trib	trib	PROPN
ftr-426	547	167	.	.	PUNCT
ftr-426	547	168	,	,	PUNCT
ftr-426	547	169	dec	dec	PROPN
ftr-426	547	170	.	.	PROPN
ftr-426	547	171	14	14	NUM
ftr-426	547	172	,	,	PUNCT
ftr-426	547	173	2003	2003	NUM
ftr-426	547	174	,	,	PUNCT
ftr-426	547	175	at	at	ADP
ftr-426	547	176	a17	a17	PROPN
ftr-426	547	177	.	.	PUNCT
ftr-426	547	178	136	136	NUM
ftr-426	547	179	.	.	PUNCT
ftr-426	548	1	the	the	DET
ftr-426	548	2	bells	bell	NOUN
ftr-426	548	3	are	be	AUX
ftr-426	548	4	a	a	DET
ftr-426	548	5	hypothetical	hypothetical	ADJ
ftr-426	548	6	couple	couple	NOUN
ftr-426	548	7	that	that	PRON
ftr-426	548	8	like	like	ADP
ftr-426	548	9	the	the	DET
ftr-426	548	10	real	real	ADJ
ftr-426	548	11	life	life	NOUN
ftr-426	548	12	couple	couple	NOUN
ftr-426	548	13	,	,	PUNCT
ftr-426	548	14	the	the	DET
ftr-426	548	15	bellante	bellante	PROPN
ftr-426	548	16	family	family	NOUN
ftr-426	548	17	,	,	PUNCT
ftr-426	548	18	lost	lose	VERB
ftr-426	548	19	all	all	PRON
ftr-426	548	20	of	of	ADP
ftr-426	548	21	their	their	PRON
ftr-426	548	22	material	material	NOUN
ftr-426	548	23	assets	asset	NOUN
ftr-426	548	24	in	in	ADP
ftr-426	548	25	the	the	DET
ftr-426	548	26	southern	southern	ADJ
ftr-426	548	27	california	california	PROPN
ftr-426	548	28	wildfires	wildfire	VERB
ftr-426	548	29	of	of	ADP
ftr-426	548	30	2003	2003	NUM
ftr-426	548	31	,	,	PUNCT
ftr-426	548	32	includ	includ	PROPN
ftr-426	548	33	ing	e	VERB
ftr-426	548	34	their	their	PRON
ftr-426	548	35	home	home	NOUN
ftr-426	548	36	,	,	PUNCT
ftr-426	548	37	business	business	NOUN
ftr-426	548	38	and	and	CCONJ
ftr-426	548	39	all	all	PRON
ftr-426	548	40	of	of	ADP
ftr-426	548	41	their	their	PRON
ftr-426	548	42	business	business	NOUN
ftr-426	548	43	and	and	CCONJ
ftr-426	548	44	residential	residential	ADJ
ftr-426	548	45	personal	personal	ADJ
ftr-426	548	46	property	property	NOUN
ftr-426	548	47	.	.	PUNCT
ftr-426	549	1	the	the	DET
ftr-426	549	2	bells	bell	NOUN
ftr-426	549	3	’	'	PUNCT
ftr-426	549	4	story	story	NOUN
ftr-426	549	5	is	be	AUX
ftr-426	549	6	fictitious	fictitious	ADJ
ftr-426	549	7	,	,	PUNCT
ftr-426	549	8	but	but	CCONJ
ftr-426	549	9	based	base	VERB
ftr-426	549	10	upon	upon	SCONJ
ftr-426	549	11	the	the	DET
ftr-426	549	12	real	real	ADJ
ftr-426	549	13	life	life	NOUN
ftr-426	549	14	hardship	hardship	NOUN
ftr-426	549	15	faced	face	VERB
ftr-426	549	16	by	by	ADP
ftr-426	549	17	millions	million	NOUN
ftr-426	549	18	of	of	ADP
ftr-426	549	19	disaster	disaster	NOUN
ftr-426	549	20	victims	victim	NOUN
ftr-426	549	21	every	every	DET
ftr-426	549	22	year	year	NOUN
ftr-426	549	23	.	.	PUNCT
ftr-426	550	1	any	any	DET
ftr-426	550	2	resemblance	resemblance	NOUN
ftr-426	550	3	to	to	ADP
ftr-426	550	4	actual	actual	ADJ
ftr-426	550	5	persons	person	NOUN
ftr-426	550	6	is	be	AUX
ftr-426	550	7	entirely	entirely	ADV
ftr-426	550	8	coincidental	coincidental	ADJ
ftr-426	550	9	.	.	PUNCT
ftr-426	551	1	137	137	NUM
ftr-426	551	2	.	.	PUNCT
ftr-426	552	1	see	see	VERB
ftr-426	552	2	leslie	leslie	PROPN
ftr-426	552	3	berestein	berestein	PROPN
ftr-426	552	4	,	,	PUNCT
ftr-426	552	5	tax	tax	NOUN
ftr-426	552	6	relief	relief	NOUN
ftr-426	552	7	for	for	ADP
ftr-426	552	8	homeowners	homeowner	NOUN
ftr-426	552	9	complicated	complicate	VERB
ftr-426	552	10	,	,	PUNCT
ftr-426	552	11	but	but	CCONJ
ftr-426	552	12	available	available	ADJ
ftr-426	552	13	,	,	PUNCT
ftr-426	552	14	the	the	DET
ftr-426	552	15	san	san	PROPN
ftr-426	552	16	-	-	PUNCT
ftr-426	552	17	diego	diego	PROPN
ftr-426	552	18	union	union	NOUN
ftr-426	552	19	-	-	PUNCT
ftr-426	552	20	trib	trib	PROPN
ftr-426	552	21	.	.	PROPN
ftr-426	552	22	,	,	PUNCT
ftr-426	552	23	feb	feb	PROPN
ftr-426	552	24	.	.	PROPN
ftr-426	552	25	20	20	NUM
ftr-426	552	26	,	,	PUNCT
ftr-426	552	27	2004	2004	NUM
ftr-426	552	28	,	,	PUNCT
ftr-426	552	29	at	at	ADP
ftr-426	552	30	c1	c1	PROPN
ftr-426	552	31	,	,	PUNCT
ftr-426	552	32	c5	c5	PROPN
ftr-426	552	33	(	(	PUNCT
ftr-426	552	34	describing	describe	VERB
ftr-426	552	35	that	that	SCONJ
ftr-426	552	36	while	while	SCONJ
ftr-426	552	37	complex	complex	ADJ
ftr-426	552	38	the	the	DET
ftr-426	552	39	tax	tax	NOUN
ftr-426	552	40	laws	law	NOUN
ftr-426	552	41	may	may	AUX
ftr-426	552	42	provide	provide	VERB
ftr-426	552	43	relief	relief	NOUN
ftr-426	552	44	for	for	ADP
ftr-426	552	45	disaster	disaster	NOUN
ftr-426	552	46	victims	victim	NOUN
ftr-426	552	47	)	)	PUNCT
ftr-426	552	48	;	;	PUNCT
ftr-426	552	49	john	john	PROPN
ftr-426	552	50	eckhouse	eckhouse	PROPN
ftr-426	552	51	,	,	PUNCT
ftr-426	552	52	tax	tax	NOUN
ftr-426	552	53	considerations	consideration	NOUN
ftr-426	552	54	for	for	ADP
ftr-426	552	55	east	east	PROPN
ftr-426	552	56	bay	bay	PROPN
ftr-426	552	57	fire	fire	NOUN
ftr-426	552	58	victims	victim	NOUN
ftr-426	552	59	,	,	PUNCT
ftr-426	552	60	the	the	DET
ftr-426	552	61	san	san	PROPN
ftr-426	552	62	francisco	francisco	PROPN
ftr-426	552	63	chronicle	chronicle	PROPN
ftr-426	552	64	,	,	PUNCT
ftr-426	552	65	dec	dec	PROPN
ftr-426	552	66	.	.	PROPN
ftr-426	552	67	9	9	NUM
ftr-426	552	68	,	,	PUNCT
ftr-426	552	69	1991	1991	NUM
ftr-426	552	70	,	,	PUNCT
ftr-426	552	71	at	at	ADP
ftr-426	552	72	b2	b2	NOUN
ftr-426	552	73	(	(	PUNCT
ftr-426	552	74	reporting	report	VERB
ftr-426	552	75	that	that	SCONJ
ftr-426	552	76	determining	determine	VERB
ftr-426	552	77	the	the	DET
ftr-426	552	78	tax	tax	NOUN
ftr-426	552	79	consequences	consequence	NOUN
ftr-426	552	80	of	of	ADP
ftr-426	552	81	the	the	DET
ftr-426	552	82	fire	fire	NOUN
ftr-426	552	83	may	may	AUX
ftr-426	552	84	be	be	AUX
ftr-426	552	85	more	more	ADV
ftr-426	552	86	daunting	daunting	ADJ
ftr-426	552	87	than	than	ADP
ftr-426	552	88	rebuilding	rebuild	VERB
ftr-426	552	89	)	)	PUNCT
ftr-426	552	90	.	.	PUNCT
ftr-426	553	1	138	138	NUM
ftr-426	553	2	.	.	PUNCT
ftr-426	554	1	irc	irc	PROPN
ftr-426	554	2	§	§	PROPN
ftr-426	554	3	§	§	PROPN
ftr-426	554	4	1	1	NUM
ftr-426	554	5	et	et	NOUN
ftr-426	554	6	.	.	PUNCT
ftr-426	554	7	seq	seq	PROPN
ftr-426	554	8	.	.	PROPN
ftr-426	555	1	139	139	NUM
ftr-426	555	2	.	.	PUNCT
ftr-426	556	1	california	california	PROPN
ftr-426	556	2	fires	fire	NOUN
ftr-426	556	3	report	report	VERB
ftr-426	556	4	,	,	PUNCT
ftr-426	556	5	supra	supra	PROPN
ftr-426	556	6	note	note	PROPN
ftr-426	556	7	26	26	NUM
ftr-426	556	8	,	,	PUNCT
ftr-426	556	9	at	at	ADP
ftr-426	556	10	28	28	NUM
ftr-426	556	11	(	(	PUNCT
ftr-426	556	12	describing	describe	VERB
ftr-426	556	13	the	the	DET
ftr-426	556	14	details	detail	NOUN
ftr-426	556	15	of	of	ADP
ftr-426	556	16	the	the	DET
ftr-426	556	17	process	process	NOUN
ftr-426	556	18	and	and	CCONJ
ftr-426	556	19	the	the	DET
ftr-426	556	20	sixteen	sixteen	NUM
ftr-426	556	21	local	local	ADJ
ftr-426	556	22	recovery	recovery	NOUN
ftr-426	556	23	centers	center	NOUN
ftr-426	556	24	that	that	PRON
ftr-426	556	25	delivered	deliver	VERB
ftr-426	556	26	assistance	assistance	NOUN
ftr-426	556	27	to	to	ADP
ftr-426	556	28	fire	fire	NOUN
ftr-426	556	29	victims	victim	NOUN
ftr-426	556	30	)	)	PUNCT
ftr-426	556	31	.	.	PUNCT
ftr-426	557	1	rebuilding.135	rebuilding.135	NOUN
ftr-426	557	2	in	in	ADP
ftr-426	557	3	addition	addition	NOUN
ftr-426	557	4	,	,	PUNCT
ftr-426	557	5	to	to	ADP
ftr-426	557	6	organized	organize	VERB
ftr-426	557	7	assistance	assistance	NOUN
ftr-426	557	8	,	,	PUNCT
ftr-426	557	9	disaster	disaster	NOUN
ftr-426	557	10	victims	victim	NOUN
ftr-426	557	11	may	may	AUX
ftr-426	557	12	receive	receive	VERB
ftr-426	557	13	assistance	assistance	NOUN
ftr-426	557	14	spontaneously	spontaneously	ADV
ftr-426	557	15	through	through	ADP
ftr-426	557	16	gifts	gift	NOUN
ftr-426	557	17	.	.	PUNCT
ftr-426	558	1	e.	e.	PROPN
ftr-426	558	2	gifts	gift	NOUN
ftr-426	558	3	when	when	SCONJ
ftr-426	558	4	disaster	disaster	NOUN
ftr-426	558	5	strikes	strike	VERB
ftr-426	558	6	relatives	relative	NOUN
ftr-426	558	7	,	,	PUNCT
ftr-426	558	8	neighbors	neighbor	NOUN
ftr-426	558	9	and	and	CCONJ
ftr-426	558	10	strangers	stranger	NOUN
ftr-426	558	11	make	make	VERB
ftr-426	558	12	informal	informal	ADJ
ftr-426	558	13	direct	direct	ADJ
ftr-426	558	14	gifts	gift	NOUN
ftr-426	558	15	of	of	ADP
ftr-426	558	16	cash	cash	NOUN
ftr-426	558	17	and	and	CCONJ
ftr-426	558	18	in	in	ADP
ftr-426	558	19	-	-	PUNCT
ftr-426	558	20	kind	kind	NOUN
ftr-426	558	21	services	service	NOUN
ftr-426	558	22	and	and	CCONJ
ftr-426	558	23	personal	personal	ADJ
ftr-426	558	24	property	property	NOUN
ftr-426	558	25	including	include	VERB
ftr-426	558	26	shelter	shelter	NOUN
ftr-426	558	27	,	,	PUNCT
ftr-426	558	28	food	food	NOUN
ftr-426	558	29	,	,	PUNCT
ftr-426	558	30	clothing	clothing	NOUN
ftr-426	558	31	and	and	CCONJ
ftr-426	558	32	other	other	ADJ
ftr-426	558	33	basic	basic	ADJ
ftr-426	558	34	necessities	necessity	NOUN
ftr-426	558	35	to	to	ADP
ftr-426	558	36	disaster	disaster	NOUN
ftr-426	558	37	victims.136	victims.136	ADV
ftr-426	558	38	these	these	DET
ftr-426	558	39	gifts	gift	NOUN
ftr-426	558	40	are	be	AUX
ftr-426	558	41	usually	usually	ADV
ftr-426	558	42	given	give	VERB
ftr-426	558	43	with	with	ADP
ftr-426	558	44	love	love	NOUN
ftr-426	558	45	and	and	CCONJ
ftr-426	558	46	affection	affection	NOUN
ftr-426	558	47	and	and	CCONJ
ftr-426	558	48	without	without	ADP
ftr-426	558	49	any	any	DET
ftr-426	558	50	application	application	NOUN
ftr-426	558	51	,	,	PUNCT
ftr-426	558	52	registration	registration	NOUN
ftr-426	558	53	or	or	CCONJ
ftr-426	558	54	restrictions	restriction	NOUN
ftr-426	558	55	.	.	PUNCT
ftr-426	559	1	out	out	ADP
ftr-426	559	2	of	of	ADP
ftr-426	559	3	the	the	DET
ftr-426	559	4	ashes	ashe	NOUN
ftr-426	559	5	from	from	ADP
ftr-426	559	6	many	many	ADJ
ftr-426	559	7	different	different	ADJ
ftr-426	559	8	sources	source	NOUN
ftr-426	559	9	relief	relief	NOUN
ftr-426	559	10	came	come	VERB
ftr-426	559	11	pouring	pour	VERB
ftr-426	559	12	in	in	ADP
ftr-426	559	13	to	to	ADP
ftr-426	559	14	the	the	DET
ftr-426	559	15	victims	victim	NOUN
ftr-426	559	16	of	of	ADP
ftr-426	559	17	the	the	DET
ftr-426	559	18	california	california	PROPN
ftr-426	559	19	wildfires	wildfire	VERB
ftr-426	559	20	.	.	PUNCT
ftr-426	560	1	soon	soon	ADV
ftr-426	560	2	after	after	SCONJ
ftr-426	560	3	the	the	DET
ftr-426	560	4	ashes	ashe	NOUN
ftr-426	560	5	settled	settle	VERB
ftr-426	560	6	,	,	PUNCT
ftr-426	560	7	disaster	disaster	NOUN
ftr-426	560	8	victims	victim	NOUN
ftr-426	560	9	were	be	AUX
ftr-426	560	10	faced	face	VERB
ftr-426	560	11	daily	daily	ADV
ftr-426	560	12	with	with	ADP
ftr-426	560	13	issues	issue	NOUN
ftr-426	560	14	and	and	CCONJ
ftr-426	560	15	decisions	decision	NOUN
ftr-426	560	16	to	to	PART
ftr-426	560	17	begin	begin	VERB
ftr-426	560	18	their	their	PRON
ftr-426	560	19	life	life	NOUN
ftr-426	560	20	-	-	PUNCT
ftr-426	560	21	restoration	restoration	NOUN
ftr-426	560	22	process	process	NOUN
ftr-426	560	23	.	.	PUNCT
ftr-426	561	1	a	a	DET
ftr-426	561	2	process	process	NOUN
ftr-426	561	3	that	that	PRON
ftr-426	561	4	may	may	AUX
ftr-426	561	5	last	last	VERB
ftr-426	561	6	years	year	NOUN
ftr-426	561	7	and	and	CCONJ
ftr-426	561	8	that	that	PRON
ftr-426	561	9	undoubtedly	undoubtedly	ADV
ftr-426	561	10	will	will	AUX
ftr-426	561	11	be	be	AUX
ftr-426	561	12	heaving	heave	VERB
ftr-426	561	13	with	with	ADP
ftr-426	561	14	challenges	challenge	NOUN
ftr-426	561	15	.	.	PUNCT
ftr-426	562	1	sorting	sort	VERB
ftr-426	562	2	through	through	ADP
ftr-426	562	3	the	the	DET
ftr-426	562	4	tax	tax	NOUN
ftr-426	562	5	consequences	consequence	NOUN
ftr-426	562	6	of	of	ADP
ftr-426	562	7	the	the	DET
ftr-426	562	8	relief	relief	NOUN
ftr-426	562	9	received	receive	VERB
ftr-426	562	10	and	and	CCONJ
ftr-426	562	11	understanding	understand	VERB
ftr-426	562	12	the	the	DET
ftr-426	562	13	many	many	ADJ
ftr-426	562	14	tax	tax	NOUN
ftr-426	562	15	relief	relief	NOUN
ftr-426	562	16	provisions	provision	NOUN
ftr-426	562	17	are	be	AUX
ftr-426	562	18	some	some	PRON
ftr-426	562	19	of	of	ADP
ftr-426	562	20	the	the	DET
ftr-426	562	21	overwhelming	overwhelming	ADJ
ftr-426	562	22	hurdles	hurdle	NOUN
ftr-426	562	23	facing	face	VERB
ftr-426	562	24	disaster	disaster	NOUN
ftr-426	562	25	victims.137	victims.137	PROPN
ftr-426	562	26	iii	iii	PROPN
ftr-426	562	27	.	.	PUNCT
ftr-426	563	1	tax	tax	NOUN
ftr-426	563	2	consequenc	consequenc	NOUN
ftr-426	563	3	es	es	NOUN
ftr-426	563	4	of	of	ADP
ftr-426	563	5	relief	relief	NOUN
ftr-426	563	6	and	and	CCONJ
ftr-426	563	7	tax	tax	NOUN
ftr-426	563	8	relief	relief	NOUN
ftr-426	563	9	provisions	provision	NOUN
ftr-426	563	10	after	after	ADP
ftr-426	563	11	receiving	receive	VERB
ftr-426	563	12	medical	medical	ADJ
ftr-426	563	13	treatment	treatment	NOUN
ftr-426	563	14	,	,	PUNCT
ftr-426	563	15	the	the	DET
ftr-426	563	16	bells,138	bells,138	PROPN
ftr-426	563	17	like	like	ADP
ftr-426	563	18	the	the	DET
ftr-426	563	19	bellantes	bellante	NOUN
ftr-426	563	20	,	,	PUNCT
ftr-426	563	21	joined	join	VERB
ftr-426	563	22	their	their	PRON
ftr-426	563	23	fellow	fellow	ADJ
ftr-426	563	24	disaster	disaster	NOUN
ftr-426	563	25	victims	victim	NOUN
ftr-426	563	26	exhausted	exhaust	VERB
ftr-426	563	27	,	,	PUNCT
ftr-426	563	28	frightened	frightened	ADJ
ftr-426	563	29	and	and	CCONJ
ftr-426	563	30	traumatized	traumatize	VERB
ftr-426	563	31	at	at	ADP
ftr-426	563	32	one	one	NUM
ftr-426	563	33	of	of	ADP
ftr-426	563	34	the	the	DET
ftr-426	563	35	many	many	ADJ
ftr-426	563	36	emerging	emerge	VERB
ftr-426	563	37	shelters.139	shelters.139	VERB
ftr-426	563	38	at	at	ADP
ftr-426	563	39	the	the	DET
ftr-426	563	40	shelter	shelter	NOUN
ftr-426	563	41	,	,	PUNCT
ftr-426	563	42	the	the	DET
ftr-426	563	43	bells	bell	NOUN
ftr-426	563	44	were	be	AUX
ftr-426	563	45	able	able	ADJ
ftr-426	563	46	to	to	PART
ftr-426	563	47	rest	rest	VERB
ftr-426	563	48	,	,	PUNCT
ftr-426	563	49	976	976	NUM
ftr-426	563	50	florida	florida	PROPN
ftr-426	563	51	tax	tax	NOUN
ftr-426	563	52	review	review	NOUN
ftr-426	563	53	[	[	X
ftr-426	563	54	vol.6:10	vol.6:10	NOUN
ftr-426	563	55	140	140	NUM
ftr-426	563	56	.	.	PUNCT
ftr-426	564	1	see	see	VERB
ftr-426	564	2	i	i	PRON
ftr-426	564	3	d.	d.	PROPN
ftr-426	564	4	at	at	ADP
ftr-426	564	5	41	41	NUM
ftr-426	564	6	(	(	PUNCT
ftr-426	564	7	describing	describe	VERB
ftr-426	564	8	and	and	CCONJ
ftr-426	564	9	depicting	depict	VERB
ftr-426	564	10	relief	relief	NOUN
ftr-426	564	11	facilities	facility	NOUN
ftr-426	564	12	and	and	CCONJ
ftr-426	564	13	resources	resource	NOUN
ftr-426	564	14	provided	provide	VERB
ftr-426	564	15	by	by	ADP
ftr-426	564	16	private	private	ADJ
ftr-426	564	17	and	and	CCONJ
ftr-426	564	18	faith	faith	NOUN
ftr-426	564	19	-	-	PUNCT
ftr-426	564	20	based	base	VERB
ftr-426	564	21	volunteer	volunteer	NOUN
ftr-426	564	22	groups	group	NOUN
ftr-426	564	23	including	include	VERB
ftr-426	564	24	counseling	counseling	NOUN
ftr-426	564	25	and	and	CCONJ
ftr-426	564	26	comfort	comfort	NOUN
ftr-426	564	27	packages	package	NOUN
ftr-426	564	28	)	)	PUNCT
ftr-426	564	29	.	.	PUNCT
ftr-426	565	1	141	141	NUM
ftr-426	565	2	.	.	PUNCT
ftr-426	565	3	see	see	VERB
ftr-426	565	4	i	i	PRON
ftr-426	565	5	d.	d.	PROPN
ftr-426	565	6	at	at	ADP
ftr-426	565	7	8	8	NUM
ftr-426	565	8	.	.	X
ftr-426	565	9	142	142	NUM
ftr-426	565	10	.	.	PUNCT
ftr-426	566	1	see	see	VERB
ftr-426	566	2	leon	leon	PROPN
ftr-426	566	3	&	&	CCONJ
ftr-426	566	4	lubin	lubin	PROPN
ftr-426	566	5	,	,	PUNCT
ftr-426	566	6	supra	supra	PROPN
ftr-426	566	7	note	note	PROPN
ftr-426	566	8	36	36	NUM
ftr-426	566	9	,	,	PUNCT
ftr-426	566	10	at	at	ADP
ftr-426	566	11	28	28	NUM
ftr-426	566	12	.	.	PUNCT
ftr-426	567	1	143	143	NUM
ftr-426	567	2	.	.	PUNCT
ftr-426	568	1	see	see	VERB
ftr-426	568	2	discussion	discussion	NOUN
ftr-426	568	3	regarding	regard	VERB
ftr-426	568	4	fema	fema	PROPN
ftr-426	568	5	temporary	temporary	ADJ
ftr-426	568	6	housing	housing	NOUN
ftr-426	568	7	assistance	assistance	NOUN
ftr-426	568	8	supra	supra	NOUN
ftr-426	568	9	.	.	PUNCT
ftr-426	569	1	144	144	NUM
ftr-426	569	2	.	.	PUNCT
ftr-426	570	1	i	i	PRON
ftr-426	570	2	d.	d.	PROPN
ftr-426	570	3	145	145	NUM
ftr-426	570	4	.	.	PUNCT
ftr-426	571	1	i	i	PRON
ftr-426	571	2	d.	d.	PROPN
ftr-426	571	3	146	146	NUM
ftr-426	571	4	.	.	PUNCT
ftr-426	572	1	see	see	VERB
ftr-426	572	2	fema	fema	PROPN
ftr-426	572	3	california	california	PROPN
ftr-426	572	4	,	,	PUNCT
ftr-426	572	5	recovery	recovery	NOUN
ftr-426	572	6	times	time	NOUN
ftr-426	572	7	2	2	NUM
ftr-426	572	8	(	(	PUNCT
ftr-426	572	9	nov	nov	PROPN
ftr-426	572	10	.	.	PROPN
ftr-426	572	11	10	10	NUM
ftr-426	572	12	,	,	PUNCT
ftr-426	572	13	2003	2003	NUM
ftr-426	572	14	)	)	PUNCT
ftr-426	572	15	(	(	PUNCT
ftr-426	572	16	describing	describe	VERB
ftr-426	572	17	how	how	SCONJ
ftr-426	572	18	to	to	PART
ftr-426	572	19	file	file	VERB
ftr-426	572	20	an	an	DET
ftr-426	572	21	insurance	insurance	NOUN
ftr-426	572	22	claim	claim	NOUN
ftr-426	572	23	)	)	PUNCT
ftr-426	572	24	;	;	PUNCT
ftr-426	572	25	insurance	insurance	NOUN
ftr-426	572	26	information	information	PROPN
ftr-426	572	27	institute	institute	PROPN
ftr-426	572	28	,	,	PUNCT
ftr-426	572	29	how	how	SCONJ
ftr-426	572	30	to	to	PART
ftr-426	572	31	settle	settle	VERB
ftr-426	572	32	an	an	DET
ftr-426	572	33	insurance	insurance	NOUN
ftr-426	572	34	claim	claim	NOUN
ftr-426	572	35	2	2	NUM
ftr-426	572	36	,	,	PUNCT
ftr-426	572	37	at	at	ADP
ftr-426	572	38	www.iii.org/media/publications	www.iii.org/media/publication	NOUN
ftr-426	572	39	(	(	PUNCT
ftr-426	572	40	last	last	ADV
ftr-426	572	41	visited	visit	VERB
ftr-426	572	42	nov	nov	PROPN
ftr-426	572	43	.	.	PROPN
ftr-426	572	44	4	4	NUM
ftr-426	572	45	,	,	PUNCT
ftr-426	572	46	2004	2004	NUM
ftr-426	572	47	)	)	PUNCT
ftr-426	572	48	(	(	PUNCT
ftr-426	572	49	detailing	detail	VERB
ftr-426	572	50	the	the	DET
ftr-426	572	51	insurance	insurance	NOUN
ftr-426	572	52	claims	claim	NOUN
ftr-426	572	53	process	process	NOUN
ftr-426	572	54	and	and	CCONJ
ftr-426	572	55	advising	advise	VERB
ftr-426	572	56	victims	victim	NOUN
ftr-426	572	57	to	to	PART
ftr-426	572	58	contact	contact	VERB
ftr-426	572	59	their	their	PRON
ftr-426	572	60	insurance	insurance	NOUN
ftr-426	572	61	company	company	NOUN
ftr-426	572	62	as	as	ADV
ftr-426	572	63	soon	soon	ADV
ftr-426	572	64	as	as	ADP
ftr-426	572	65	possible	possible	ADJ
ftr-426	572	66	because	because	SCONJ
ftr-426	572	67	of	of	ADP
ftr-426	572	68	deadlines	deadline	NOUN
ftr-426	572	69	)	)	PUNCT
ftr-426	572	70	.	.	PUNCT
ftr-426	573	1	147	147	NUM
ftr-426	573	2	.	.	PUNCT
ftr-426	574	1	see	see	VERB
ftr-426	574	2	california	california	PROPN
ftr-426	574	3	fires	fire	NOUN
ftr-426	574	4	report	report	NOUN
ftr-426	574	5	,	,	PUNCT
ftr-426	574	6	supra	supra	PROPN
ftr-426	574	7	note	note	PROPN
ftr-426	574	8	26	26	NUM
ftr-426	574	9	,	,	PUNCT
ftr-426	574	10	at	at	ADP
ftr-426	574	11	28	28	NUM
ftr-426	574	12	(	(	PUNCT
ftr-426	574	13	describing	describe	VERB
ftr-426	574	14	that	that	SCONJ
ftr-426	574	15	representatives	representative	NOUN
ftr-426	574	16	from	from	ADP
ftr-426	574	17	numerous	numerous	ADJ
ftr-426	574	18	agencies	agency	NOUN
ftr-426	574	19	,	,	PUNCT
ftr-426	574	20	including	include	VERB
ftr-426	574	21	the	the	DET
ftr-426	574	22	irs	irs	PROPN
ftr-426	574	23	,	,	PUNCT
ftr-426	574	24	were	be	AUX
ftr-426	574	25	staffing	staff	VERB
ftr-426	574	26	centers	center	NOUN
ftr-426	574	27	to	to	PART
ftr-426	574	28	provide	provide	VERB
ftr-426	574	29	victims	victim	NOUN
ftr-426	574	30	with	with	ADP
ftr-426	574	31	“	"	PUNCT
ftr-426	574	32	one	one	NUM
ftr-426	574	33	-	-	PUNCT
ftr-426	574	34	stop	stop	NOUN
ftr-426	574	35	recovery	recovery	NOUN
ftr-426	574	36	shops	shop	NOUN
ftr-426	574	37	”	"	PUNCT
ftr-426	574	38	)	)	PUNCT
ftr-426	574	39	.	.	PUNCT
ftr-426	575	1	148	148	NUM
ftr-426	575	2	.	.	PUNCT
ftr-426	576	1	see	see	VERB
ftr-426	576	2	tom	tom	PROPN
ftr-426	576	3	herman	herman	PROPN
ftr-426	576	4	,	,	PUNCT
ftr-426	576	5	ask	ask	VERB
ftr-426	576	6	dow	dow	PROPN
ftr-426	576	7	jones	jones	PROPN
ftr-426	576	8	,	,	PUNCT
ftr-426	576	9	the	the	DET
ftr-426	576	10	san	san	PROPN
ftr-426	576	11	diego	diego	PROPN
ftr-426	576	12	union	union	PROPN
ftr-426	576	13	-	-	PUNCT
ftr-426	576	14	trib	trib	PROPN
ftr-426	576	15	.	.	PROPN
ftr-426	576	16	,	,	PUNCT
ftr-426	576	17	aug	aug	PROPN
ftr-426	576	18	.	.	PROPN
ftr-426	576	19	22	22	NUM
ftr-426	576	20	,	,	PUNCT
ftr-426	576	21	2004	2004	NUM
ftr-426	576	22	,	,	PUNCT
ftr-426	576	23	at	at	ADP
ftr-426	576	24	h-7	h-7	NUM
ftr-426	576	25	(	(	PUNCT
ftr-426	576	26	taking	take	VERB
ftr-426	576	27	a	a	DET
ftr-426	576	28	brief	brief	ADJ
ftr-426	576	29	look	look	NOUN
ftr-426	576	30	at	at	ADP
ftr-426	576	31	disaster	disaster	NOUN
ftr-426	576	32	tax	tax	NOUN
ftr-426	576	33	relief	relief	NOUN
ftr-426	576	34	on	on	ADP
ftr-426	576	35	behalf	behalf	NOUN
ftr-426	576	36	of	of	ADP
ftr-426	576	37	disaster	disaster	NOUN
ftr-426	576	38	victims	victim	NOUN
ftr-426	576	39	from	from	ADP
ftr-426	576	40	hurricane	hurricane	PROPN
ftr-426	576	41	charley	charley	PROPN
ftr-426	576	42	occurring	occur	VERB
ftr-426	576	43	on	on	ADP
ftr-426	576	44	august	august	PROPN
ftr-426	576	45	13	13	NUM
ftr-426	576	46	,	,	PUNCT
ftr-426	576	47	2004	2004	NUM
ftr-426	576	48	)	)	PUNCT
ftr-426	576	49	.	.	PUNCT
ftr-426	577	1	149	149	NUM
ftr-426	577	2	.	.	PUNCT
ftr-426	578	1	irc	irc	PROPN
ftr-426	578	2	§	§	PROPN
ftr-426	578	3	61(a)(3	61(a)(3	NUM
ftr-426	578	4	)	)	PUNCT
ftr-426	578	5	.	.	PUNCT
ftr-426	579	1	eat	eat	VERB
ftr-426	579	2	and	and	CCONJ
ftr-426	579	3	receive	receive	VERB
ftr-426	579	4	basic	basic	ADJ
ftr-426	579	5	necessities	necessity	NOUN
ftr-426	579	6	including	include	VERB
ftr-426	579	7	crisis	crisis	NOUN
ftr-426	579	8	counseling.140	counseling.140	NOUN
ftr-426	579	9	because	because	SCONJ
ftr-426	579	10	president	president	PROPN
ftr-426	579	11	george	george	PROPN
ftr-426	579	12	w.	w.	PROPN
ftr-426	579	13	bush	bush	PROPN
ftr-426	579	14	declared	declare	VERB
ftr-426	579	15	the	the	DET
ftr-426	579	16	california	california	PROPN
ftr-426	579	17	wildfires	wildfire	VERB
ftr-426	579	18	a	a	DET
ftr-426	579	19	major	major	ADJ
ftr-426	579	20	disaster	disaster	NOUN
ftr-426	579	21	,	,	PUNCT
ftr-426	579	22	the	the	DET
ftr-426	579	23	bells	bell	NOUN
ftr-426	579	24	could	could	AUX
ftr-426	579	25	register	register	VERB
ftr-426	579	26	with	with	ADP
ftr-426	579	27	fema	fema	NOUN
ftr-426	579	28	by	by	ADP
ftr-426	579	29	telephone	telephone	NOUN
ftr-426	579	30	for	for	ADP
ftr-426	579	31	assistance.141	assistance.141	NOUN
ftr-426	579	32	within	within	ADP
ftr-426	579	33	a	a	DET
ftr-426	579	34	few	few	ADJ
ftr-426	579	35	days	day	NOUN
ftr-426	579	36	,	,	PUNCT
ftr-426	579	37	an	an	DET
ftr-426	579	38	inspector	inspector	NOUN
ftr-426	579	39	would	would	AUX
ftr-426	579	40	schedule	schedule	VERB
ftr-426	579	41	an	an	DET
ftr-426	579	42	appointment	appointment	NOUN
ftr-426	579	43	to	to	PART
ftr-426	579	44	perform	perform	VERB
ftr-426	579	45	an	an	DET
ftr-426	579	46	onsite	onsite	ADJ
ftr-426	579	47	inspection.142	inspection.142	NOUN
ftr-426	579	48	within	within	ADP
ftr-426	579	49	a	a	DET
ftr-426	579	50	week	week	NOUN
ftr-426	579	51	to	to	ADP
ftr-426	579	52	ten	ten	NUM
ftr-426	579	53	days	day	NOUN
ftr-426	579	54	after	after	ADP
ftr-426	579	55	the	the	DET
ftr-426	579	56	inspection	inspection	NOUN
ftr-426	579	57	,	,	PUNCT
ftr-426	579	58	the	the	DET
ftr-426	579	59	bells	bell	NOUN
ftr-426	579	60	would	would	AUX
ftr-426	579	61	receive	receive	VERB
ftr-426	579	62	an	an	DET
ftr-426	579	63	sba	sba	PROPN
ftr-426	579	64	loan	loan	NOUN
ftr-426	579	65	application	application	NOUN
ftr-426	579	66	and	and	CCONJ
ftr-426	579	67	a	a	DET
ftr-426	579	68	check	check	NOUN
ftr-426	579	69	for	for	ADP
ftr-426	579	70	any	any	DET
ftr-426	579	71	uninsured	uninsured	ADJ
ftr-426	579	72	temporary	temporary	ADJ
ftr-426	579	73	housing	housing	NOUN
ftr-426	579	74	and	and	CCONJ
ftr-426	579	75	home	home	NOUN
ftr-426	579	76	repair	repair	NOUN
ftr-426	579	77	needs.143	needs.143	NOUN
ftr-426	579	78	if	if	SCONJ
ftr-426	579	79	the	the	DET
ftr-426	579	80	bells	bell	NOUN
ftr-426	579	81	did	do	AUX
ftr-426	579	82	not	not	PART
ftr-426	579	83	qualify	qualify	VERB
ftr-426	579	84	for	for	ADP
ftr-426	579	85	an	an	DET
ftr-426	579	86	sba	sba	PROPN
ftr-426	579	87	loan	loan	NOUN
ftr-426	579	88	to	to	PART
ftr-426	579	89	cover	cover	VERB
ftr-426	579	90	any	any	DET
ftr-426	579	91	uninsured	uninsured	NOUN
ftr-426	579	92	or	or	CCONJ
ftr-426	579	93	underinsured	underinsured	ADJ
ftr-426	579	94	necessary	necessary	ADJ
ftr-426	579	95	and	and	CCONJ
ftr-426	579	96	serious	serious	ADJ
ftr-426	579	97	personal	personal	ADJ
ftr-426	579	98	expenses	expense	NOUN
ftr-426	579	99	,	,	PUNCT
ftr-426	579	100	they	they	PRON
ftr-426	579	101	would	would	AUX
ftr-426	579	102	receive	receive	VERB
ftr-426	579	103	a	a	DET
ftr-426	579	104	cash	cash	NOUN
ftr-426	579	105	grant	grant	NOUN
ftr-426	579	106	to	to	PART
ftr-426	579	107	cover	cover	VERB
ftr-426	579	108	these	these	DET
ftr-426	579	109	expenses.144	expenses.144	PROPN
ftr-426	579	110	the	the	DET
ftr-426	579	111	aggregate	aggregate	ADJ
ftr-426	579	112	amount	amount	NOUN
ftr-426	579	113	of	of	ADP
ftr-426	579	114	federal	federal	ADJ
ftr-426	579	115	assistance	assistance	NOUN
ftr-426	579	116	under	under	ADP
ftr-426	579	117	these	these	DET
ftr-426	579	118	programs	program	NOUN
ftr-426	579	119	available	available	ADJ
ftr-426	579	120	in	in	ADP
ftr-426	579	121	2003	2003	NUM
ftr-426	579	122	was	be	AUX
ftr-426	579	123	$	$	SYM
ftr-426	579	124	25,600	25,600	NUM
ftr-426	579	125	.	.	PUNCT
ftr-426	580	1	in	in	ADP
ftr-426	580	2	addition	addition	NOUN
ftr-426	580	3	,	,	PUNCT
ftr-426	580	4	if	if	SCONJ
ftr-426	580	5	mr	mr	PROPN
ftr-426	580	6	.	.	PROPN
ftr-426	580	7	or	or	CCONJ
ftr-426	580	8	mrs	mrs	PROPN
ftr-426	580	9	.	.	PROPN
ftr-426	580	10	bell	bell	PROPN
ftr-426	580	11	became	become	VERB
ftr-426	580	12	unemployed	unemployed	ADJ
ftr-426	580	13	as	as	ADP
ftr-426	580	14	a	a	DET
ftr-426	580	15	result	result	NOUN
ftr-426	580	16	of	of	ADP
ftr-426	580	17	the	the	DET
ftr-426	580	18	disaster	disaster	NOUN
ftr-426	580	19	,	,	PUNCT
ftr-426	580	20	either	either	ADV
ftr-426	580	21	or	or	CCONJ
ftr-426	580	22	both	both	PRON
ftr-426	580	23	of	of	ADP
ftr-426	580	24	them	they	PRON
ftr-426	580	25	could	could	AUX
ftr-426	580	26	apply	apply	VERB
ftr-426	580	27	for	for	ADP
ftr-426	580	28	up	up	ADP
ftr-426	580	29	to	to	PART
ftr-426	580	30	twenty	twenty	NUM
ftr-426	580	31	-	-	PUNCT
ftr-426	580	32	six	six	NUM
ftr-426	580	33	weeks	week	NOUN
ftr-426	580	34	of	of	ADP
ftr-426	580	35	unemployment	unemployment	NOUN
ftr-426	580	36	assistance	assistance	NOUN
ftr-426	580	37	not	not	PART
ftr-426	580	38	otherwise	otherwise	ADV
ftr-426	580	39	available.145	available.145	PROPN
ftr-426	580	40	moreover	moreover	ADV
ftr-426	580	41	,	,	PUNCT
ftr-426	580	42	the	the	DET
ftr-426	580	43	bells	bell	NOUN
ftr-426	580	44	would	would	AUX
ftr-426	580	45	contact	contact	VERB
ftr-426	580	46	their	their	PRON
ftr-426	580	47	insurance	insurance	NOUN
ftr-426	580	48	providers	provider	NOUN
ftr-426	580	49	and	and	CCONJ
ftr-426	580	50	begin	begin	VERB
ftr-426	580	51	the	the	DET
ftr-426	580	52	claim	claim	NOUN
ftr-426	580	53	process	process	NOUN
ftr-426	580	54	for	for	ADP
ftr-426	580	55	the	the	DET
ftr-426	580	56	insured	insure	VERB
ftr-426	580	57	damage	damage	NOUN
ftr-426	580	58	to	to	ADP
ftr-426	580	59	their	their	PRON
ftr-426	580	60	home	home	NOUN
ftr-426	580	61	,	,	PUNCT
ftr-426	580	62	car	car	NOUN
ftr-426	580	63	,	,	PUNCT
ftr-426	580	64	personal	personal	ADJ
ftr-426	580	65	belongings	belonging	NOUN
ftr-426	580	66	and	and	CCONJ
ftr-426	580	67	rental	rental	NOUN
ftr-426	580	68	and	and	CCONJ
ftr-426	580	69	business	business	NOUN
ftr-426	580	70	losses.146	losses.146	PROPN
ftr-426	580	71	as	as	SCONJ
ftr-426	580	72	the	the	DET
ftr-426	580	73	bells	bell	NOUN
ftr-426	580	74	emerge	emerge	VERB
ftr-426	580	75	from	from	ADP
ftr-426	580	76	the	the	DET
ftr-426	580	77	shock	shock	NOUN
ftr-426	580	78	of	of	ADP
ftr-426	580	79	the	the	DET
ftr-426	580	80	wildfires	wildfire	NOUN
ftr-426	580	81	and	and	CCONJ
ftr-426	580	82	their	their	PRON
ftr-426	580	83	catastrophic	catastrophic	ADJ
ftr-426	580	84	losses	loss	NOUN
ftr-426	580	85	,	,	PUNCT
ftr-426	580	86	they	they	PRON
ftr-426	580	87	may	may	AUX
ftr-426	580	88	visit	visit	VERB
ftr-426	580	89	one	one	NUM
ftr-426	580	90	of	of	ADP
ftr-426	580	91	the	the	DET
ftr-426	580	92	many	many	ADJ
ftr-426	580	93	disaster	disaster	NOUN
ftr-426	580	94	recovery	recovery	NOUN
ftr-426	580	95	centers	center	NOUN
ftr-426	580	96	to	to	PART
ftr-426	580	97	receive	receive	VERB
ftr-426	580	98	legal	legal	ADJ
ftr-426	580	99	counseling	counseling	NOUN
ftr-426	580	100	including	include	VERB
ftr-426	580	101	tax	tax	NOUN
ftr-426	580	102	advice.147	advice.147	PROPN
ftr-426	580	103	while	while	SCONJ
ftr-426	580	104	the	the	DET
ftr-426	580	105	tax	tax	NOUN
ftr-426	580	106	consequences	consequence	NOUN
ftr-426	580	107	of	of	ADP
ftr-426	580	108	a	a	DET
ftr-426	580	109	disaster	disaster	NOUN
ftr-426	580	110	may	may	AUX
ftr-426	580	111	not	not	PART
ftr-426	580	112	be	be	AUX
ftr-426	580	113	among	among	ADP
ftr-426	580	114	the	the	DET
ftr-426	580	115	most	most	ADV
ftr-426	580	116	immediate	immediate	ADJ
ftr-426	580	117	issues	issue	NOUN
ftr-426	580	118	facing	face	VERB
ftr-426	580	119	a	a	DET
ftr-426	580	120	disaster	disaster	NOUN
ftr-426	580	121	victim	victim	NOUN
ftr-426	580	122	,	,	PUNCT
ftr-426	580	123	disaster	disaster	NOUN
ftr-426	580	124	tax	tax	NOUN
ftr-426	580	125	issues	issue	NOUN
ftr-426	580	126	are	be	AUX
ftr-426	580	127	critical	critical	ADJ
ftr-426	580	128	components	component	NOUN
ftr-426	580	129	of	of	ADP
ftr-426	580	130	the	the	DET
ftr-426	580	131	recovery	recovery	NOUN
ftr-426	580	132	process.148	process.148	NOUN
ftr-426	580	133	this	this	DET
ftr-426	580	134	part	part	NOUN
ftr-426	580	135	will	will	AUX
ftr-426	580	136	describe	describe	VERB
ftr-426	580	137	these	these	DET
ftr-426	580	138	tax	tax	NOUN
ftr-426	580	139	consequences	consequence	NOUN
ftr-426	580	140	for	for	ADP
ftr-426	580	141	the	the	DET
ftr-426	580	142	millions	million	NOUN
ftr-426	580	143	of	of	ADP
ftr-426	580	144	annual	annual	ADJ
ftr-426	580	145	disaster	disaster	NOUN
ftr-426	580	146	victims	victim	NOUN
ftr-426	580	147	like	like	ADP
ftr-426	580	148	frank	frank	ADJ
ftr-426	580	149	and	and	CCONJ
ftr-426	580	150	jennifer	jennifer	PROPN
ftr-426	580	151	bell	bell	PROPN
ftr-426	580	152	.	.	PUNCT
ftr-426	581	1	a.	a.	NOUN
ftr-426	581	2	exclusions	exclusion	NOUN
ftr-426	581	3	from	from	ADP
ftr-426	581	4	gross	gross	ADJ
ftr-426	581	5	income	income	NOUN
ftr-426	581	6	under	under	ADP
ftr-426	581	7	the	the	DET
ftr-426	581	8	internal	internal	ADJ
ftr-426	581	9	revenue	revenue	NOUN
ftr-426	581	10	code	code	NOUN
ftr-426	581	11	of	of	ADP
ftr-426	581	12	1986	1986	NUM
ftr-426	581	13	,	,	PUNCT
ftr-426	581	14	as	as	SCONJ
ftr-426	581	15	amended	amend	VERB
ftr-426	581	16	(	(	PUNCT
ftr-426	581	17	the	the	DET
ftr-426	581	18	“	"	PUNCT
ftr-426	581	19	code”),149	code”),149	PROPN
ftr-426	581	20	all	all	DET
ftr-426	581	21	amounts	amount	NOUN
ftr-426	581	22	included	include	VERB
ftr-426	581	23	in	in	ADP
ftr-426	581	24	gross	gross	ADJ
ftr-426	581	25	income	income	NOUN
ftr-426	581	26	generally	generally	ADV
ftr-426	581	27	increase	increase	VERB
ftr-426	581	28	federal	federal	ADJ
ftr-426	581	29	taxable	taxable	ADJ
ftr-426	581	30	income	income	NOUN
ftr-426	581	31	2005	2005	NUM
ftr-426	581	32	]	]	PUNCT
ftr-426	581	33	anatomy	anatomy	NOUN
ftr-426	581	34	of	of	ADP
ftr-426	581	35	a	a	DET
ftr-426	581	36	disaster	disaster	NOUN
ftr-426	581	37	977	977	NUM
ftr-426	581	38	150	150	NUM
ftr-426	581	39	.	.	PUNCT
ftr-426	582	1	irc	irc	PROPN
ftr-426	582	2	§	§	PROPN
ftr-426	582	3	63(b	63(b	NUM
ftr-426	582	4	)	)	PUNCT
ftr-426	582	5	;	;	PUNCT
ftr-426	582	6	see	see	VERB
ftr-426	582	7	also	also	ADV
ftr-426	582	8	james	james	PROPN
ftr-426	582	9	edward	edward	PROPN
ftr-426	582	10	maule	maule	PROPN
ftr-426	582	11	,	,	PUNCT
ftr-426	582	12	gross	gross	ADJ
ftr-426	582	13	income	income	NOUN
ftr-426	582	14	:	:	PUNCT
ftr-426	582	15	overview	overview	NOUN
ftr-426	582	16	and	and	CCONJ
ftr-426	582	17	conceptual	conceptual	ADJ
ftr-426	582	18	aspects	aspect	NOUN
ftr-426	582	19	,	,	PUNCT
ftr-426	582	20	501	501	NUM
ftr-426	582	21	-	-	PUNCT
ftr-426	582	22	2nd	2nd	ADJ
ftr-426	582	23	tax	tax	NOUN
ftr-426	582	24	management	management	NOUN
ftr-426	582	25	a-1	a-1	NOUN
ftr-426	582	26	,	,	PUNCT
ftr-426	582	27	a-4	a-4	PROPN
ftr-426	582	28	(	(	PUNCT
ftr-426	582	29	providing	provide	VERB
ftr-426	582	30	an	an	DET
ftr-426	582	31	overview	overview	NOUN
ftr-426	582	32	of	of	ADP
ftr-426	582	33	the	the	DET
ftr-426	582	34	concept	concept	NOUN
ftr-426	583	1	o	o	X
ftr-426	583	2	f	f	PROPN
ftr-426	583	3	gross	gross	ADJ
ftr-426	583	4	income	income	NOUN
ftr-426	583	5	and	and	CCONJ
ftr-426	583	6	its	its	PRON
ftr-426	583	7	relationship	relationship	NOUN
ftr-426	583	8	to	to	ADP
ftr-426	583	9	taxable	taxable	ADJ
ftr-426	583	10	income	income	NOUN
ftr-426	583	11	and	and	CCONJ
ftr-426	583	12	federal	federal	ADJ
ftr-426	583	13	income	income	NOUN
ftr-426	583	14	tax	tax	NOUN
ftr-426	583	15	liability	liability	NOUN
ftr-426	583	16	)	)	PUNCT
ftr-426	583	17	.	.	PUNCT
ftr-426	584	1	“	"	PUNCT
ftr-426	584	2	federal	federal	ADJ
ftr-426	584	3	income	income	NOUN
ftr-426	584	4	tax	tax	NOUN
ftr-426	584	5	liability	liability	NOUN
ftr-426	584	6	is	be	AUX
ftr-426	584	7	determined	determine	VERB
ftr-426	584	8	as	as	ADP
ftr-426	584	9	a	a	DET
ftr-426	584	10	percentage	percentage	NOUN
ftr-426	584	11	of	of	ADP
ftr-426	584	12	taxable	taxable	ADJ
ftr-426	584	13	income	income	NOUN
ftr-426	584	14	,	,	PUNCT
ftr-426	584	15	which	which	PRON
ftr-426	584	16	is	be	AUX
ftr-426	584	17	derived	derive	VERB
ftr-426	584	18	from	from	ADP
ftr-426	584	19	gross	gross	ADJ
ftr-426	584	20	income	income	NOUN
ftr-426	584	21	.	.	PUNCT
ftr-426	584	22	”	"	PUNCT
ftr-426	585	1	i	i	PRON
ftr-426	585	2	d.	d.	PROPN
ftr-426	585	3	at	at	ADP
ftr-426	585	4	a-4	a-4	PROPN
ftr-426	585	5	(	(	PUNCT
ftr-426	585	6	citations	citation	NOUN
ftr-426	585	7	omitted	omit	VERB
ftr-426	585	8	)	)	PUNCT
ftr-426	585	9	.	.	PUNCT
ftr-426	586	1	151	151	NUM
ftr-426	586	2	.	.	PUNCT
ftr-426	586	3	irc	irc	PROPN
ftr-426	586	4	§	§	PROPN
ftr-426	586	5	61(a	61(a	NUM
ftr-426	586	6	)	)	PUNCT
ftr-426	586	7	(	(	PUNCT
ftr-426	586	8	setting	set	VERB
ftr-426	586	9	forth	forth	ADP
ftr-426	586	10	a	a	DET
ftr-426	586	11	nonexclusive	nonexclusive	ADJ
ftr-426	586	12	list	list	NOUN
ftr-426	586	13	of	of	ADP
ftr-426	586	14	relatively	relatively	ADV
ftr-426	586	15	commonplace	commonplace	ADJ
ftr-426	586	16	examples	example	NOUN
ftr-426	586	17	of	of	ADP
ftr-426	586	18	gross	gross	ADJ
ftr-426	586	19	income	income	NOUN
ftr-426	586	20	)	)	PUNCT
ftr-426	586	21	;	;	PUNCT
ftr-426	586	22	see	see	VERB
ftr-426	586	23	also	also	ADV
ftr-426	586	24	maule	maule	NOUN
ftr-426	586	25	,	,	PUNCT
ftr-426	586	26	supra	supra	ADJ
ftr-426	586	27	note	note	NOUN
ftr-426	586	28	,	,	PUNCT
ftr-426	586	29	at	at	ADP
ftr-426	586	30	a-1	a-1	PROPN
ftr-426	586	31	(	(	PUNCT
ftr-426	586	32	describing	describe	VERB
ftr-426	586	33	the	the	DET
ftr-426	586	34	expansive	expansive	ADJ
ftr-426	586	35	scope	scope	NOUN
ftr-426	586	36	of	of	ADP
ftr-426	586	37	gross	gross	ADJ
ftr-426	586	38	income	income	NOUN
ftr-426	586	39	)	)	PUNCT
ftr-426	586	40	.	.	PUNCT
ftr-426	587	1	152	152	NUM
ftr-426	587	2	.	.	PUNCT
ftr-426	588	1	see	see	VERB
ftr-426	588	2	irc	irc	PROPN
ftr-426	588	3	§	§	PROPN
ftr-426	588	4	§	§	PROPN
ftr-426	588	5	101	101	NUM
ftr-426	588	6	through	through	ADP
ftr-426	588	7	139	139	NUM
ftr-426	588	8	(	(	PUNCT
ftr-426	588	9	setting	set	VERB
ftr-426	588	10	forth	forth	ADP
ftr-426	588	11	exclusions	exclusion	NOUN
ftr-426	588	12	from	from	ADP
ftr-426	588	13	gross	gross	ADJ
ftr-426	588	14	income	income	NOUN
ftr-426	588	15	)	)	PUNCT
ftr-426	588	16	.	.	PUNCT
ftr-426	589	1	153	153	NUM
ftr-426	589	2	.	.	PUNCT
ftr-426	589	3	see	see	VERB
ftr-426	589	4	comm’r	comm’r	NOUN
ftr-426	589	5	v.	v.	ADP
ftr-426	589	6	glenshaw	glenshaw	PROPN
ftr-426	589	7	glass	glass	PROPN
ftr-426	589	8	co.	co.	PROPN
ftr-426	589	9	,	,	PUNCT
ftr-426	589	10	348	348	NUM
ftr-426	589	11	u.s	u.s	PROPN
ftr-426	589	12	.	.	PROPN
ftr-426	589	13	426	426	NUM
ftr-426	589	14	,	,	PUNCT
ftr-426	589	15	431	431	NUM
ftr-426	589	16	(	(	PUNCT
ftr-426	589	17	1920	1920	NUM
ftr-426	589	18	)	)	PUNCT
ftr-426	589	19	(	(	PUNCT
ftr-426	589	20	defining	define	VERB
ftr-426	589	21	gross	gross	ADJ
ftr-426	589	22	income	income	NOUN
ftr-426	589	23	as	as	ADP
ftr-426	589	24	“	"	PUNCT
ftr-426	589	25	undeniable	undeniable	ADJ
ftr-426	589	26	accessions	accession	NOUN
ftr-426	589	27	to	to	ADP
ftr-426	589	28	wealth	wealth	NOUN
ftr-426	589	29	,	,	PUNCT
ftr-426	589	30	clearly	clearly	ADV
ftr-426	589	31	realized	realize	VERB
ftr-426	589	32	,	,	PUNCT
ftr-426	589	33	and	and	CCONJ
ftr-426	589	34	over	over	ADP
ftr-426	589	35	which	which	PRON
ftr-426	589	36	the	the	DET
ftr-426	589	37	taxpayers	taxpayer	NOUN
ftr-426	589	38	have	have	VERB
ftr-426	589	39	complete	complete	ADJ
ftr-426	589	40	dominion	dominion	NOUN
ftr-426	589	41	”	"	PUNCT
ftr-426	589	42	)	)	PUNCT
ftr-426	589	43	.	.	PUNCT
ftr-426	590	1	154	154	NUM
ftr-426	590	2	.	.	PUNCT
ftr-426	591	1	see	see	VERB
ftr-426	591	2	j.	j.	PROPN
ftr-426	591	3	sneed	sneed	PROPN
ftr-426	591	4	,	,	PUNCT
ftr-426	591	5	the	the	DET
ftr-426	591	6	configurations	configuration	NOUN
ftr-426	591	7	of	of	ADP
ftr-426	591	8	gross	gross	ADJ
ftr-426	591	9	income	income	NOUN
ftr-426	591	10	14	14	NUM
ftr-426	591	11	(	(	PUNCT
ftr-426	591	12	1967	1967	NUM
ftr-426	591	13	)	)	PUNCT
ftr-426	591	14	(	(	PUNCT
ftr-426	591	15	income	income	NOUN
ftr-426	591	16	occurs	occur	VERB
ftr-426	591	17	when	when	SCONJ
ftr-426	591	18	there	there	PRON
ftr-426	591	19	is	be	VERB
ftr-426	591	20	a	a	DET
ftr-426	591	21	gain	gain	NOUN
ftr-426	591	22	and	and	CCONJ
ftr-426	591	23	gross	gross	ADJ
ftr-426	591	24	income	income	NOUN
ftr-426	591	25	is	be	AUX
ftr-426	591	26	income	income	NOUN
ftr-426	591	27	that	that	PRON
ftr-426	591	28	is	be	AUX
ftr-426	591	29	between	between	ADP
ftr-426	591	30	gross	gross	ADJ
ftr-426	591	31	receipts	receipt	NOUN
ftr-426	591	32	and	and	CCONJ
ftr-426	591	33	taxable	taxable	ADJ
ftr-426	591	34	income	income	NOUN
ftr-426	591	35	)	)	PUNCT
ftr-426	591	36	.	.	PUNCT
ftr-426	592	1	155	155	NUM
ftr-426	592	2	.	.	PUNCT
ftr-426	593	1	see	see	VERB
ftr-426	593	2	james	james	PROPN
ftr-426	593	3	edward	edward	PROPN
ftr-426	593	4	maule	maule	PROPN
ftr-426	593	5	,	,	PUNCT
ftr-426	593	6	gross	gross	ADJ
ftr-426	593	7	income	income	NOUN
ftr-426	593	8	:	:	PUNCT
ftr-426	593	9	overview	overview	NOUN
ftr-426	593	10	and	and	CCONJ
ftr-426	593	11	conceptual	conceptual	ADJ
ftr-426	593	12	aspects	aspect	NOUN
ftr-426	593	13	,	,	PUNCT
ftr-426	593	14	501	501	NUM
ftr-426	593	15	-	-	PUNCT
ftr-426	593	16	2nd	2nd	ADJ
ftr-426	593	17	tax	tax	NOUN
ftr-426	593	18	management	management	NOUN
ftr-426	593	19	a-8	a-8	PROPN
ftr-426	593	20	(	(	PUNCT
ftr-426	593	21	citing	cite	VERB
ftr-426	593	22	r.	r.	PROPN
ftr-426	593	23	haig	haig	PROPN
ftr-426	593	24	,	,	PUNCT
ftr-426	593	25	the	the	DET
ftr-426	593	26	federal	federal	ADJ
ftr-426	593	27	income	income	NOUN
ftr-426	593	28	tax	tax	NOUN
ftr-426	593	29	(	(	PUNCT
ftr-426	593	30	1920	1920	NUM
ftr-426	593	31	)	)	PUNCT
ftr-426	593	32	and	and	CCONJ
ftr-426	593	33	h.	h.	PROPN
ftr-426	593	34	simons	simons	PROPN
ftr-426	593	35	,	,	PUNCT
ftr-426	593	36	personal	personal	ADJ
ftr-426	593	37	income	income	NOUN
ftr-426	593	38	t	t	NOUN
ftr-426	593	39	axation	axation	NOUN
ftr-426	593	40	(	(	PUNCT
ftr-426	593	41	1938	1938	NUM
ftr-426	593	42	)	)	PUNCT
ftr-426	593	43	)	)	PUNCT
ftr-426	593	44	.	.	PUNCT
ftr-426	594	1	156	156	NUM
ftr-426	594	2	.	.	PUNCT
ftr-426	595	1	see	see	VERB
ftr-426	595	2	dilks	dilk	NOUN
ftr-426	595	3	v.	v.	ADP
ftr-426	595	4	comm’r	comm’r	NOUN
ftr-426	595	5	,	,	PUNCT
ftr-426	595	6	15	15	NUM
ftr-426	595	7	b.t	b.t	NOUN
ftr-426	595	8	.a	.a	NOUN
ftr-426	595	9	.	.	PUNCT
ftr-426	596	1	1294	1294	NUM
ftr-426	596	2	(	(	PUNCT
ftr-426	596	3	1929	1929	NUM
ftr-426	596	4	)	)	PUNCT
ftr-426	596	5	;	;	PUNCT
ftr-426	597	1	stayton	stayton	PROPN
ftr-426	597	2	,	,	PUNCT
ftr-426	597	3	jr	jr	PROPN
ftr-426	597	4	.	.	PROPN
ftr-426	597	5	v	v	NOUN
ftr-426	597	6	comm’r	comm’r	NOUN
ftr-426	597	7	,	,	PUNCT
ftr-426	597	8	32	32	NUM
ftr-426	597	9	b.t.a	b.t.a	NOUN
ftr-426	597	10	.	.	PROPN
ftr-426	597	11	940	940	NUM
ftr-426	597	12	(	(	PUNCT
ftr-426	597	13	1935	1935	NUM
ftr-426	597	14	)	)	PUNCT
ftr-426	597	15	.	.	PUNCT
ftr-426	598	1	157	157	NUM
ftr-426	598	2	.	.	PUNCT
ftr-426	598	3	see	see	VERB
ftr-426	598	4	irc	irc	PROPN
ftr-426	598	5	§	§	PROPN
ftr-426	598	6	§	§	PROPN
ftr-426	598	7	101	101	NUM
ftr-426	598	8	through	through	ADP
ftr-426	598	9	139a	139a	NUM
ftr-426	598	10	.	.	PUNCT
ftr-426	599	1	158	158	X
ftr-426	599	2	.	.	PUNCT
ftr-426	600	1	see	see	VERB
ftr-426	600	2	irc	irc	PROPN
ftr-426	600	3	§	§	PROPN
ftr-426	600	4	§	§	PROPN
ftr-426	600	5	61(a	61(a	NUM
ftr-426	600	6	)	)	PUNCT
ftr-426	600	7	,	,	PUNCT
ftr-426	600	8	71	71	NUM
ftr-426	600	9	through	through	ADP
ftr-426	600	10	90	90	NUM
ftr-426	600	11	.	.	PUNCT
ftr-426	600	12	159	159	NUM
ftr-426	600	13	.	.	PUNCT
ftr-426	601	1	see	see	VERB
ftr-426	601	2	fem	fem	PROPN
ftr-426	601	3	a	a	DET
ftr-426	601	4	,	,	PUNCT
ftr-426	601	5	individual	individual	ADJ
ftr-426	601	6	assistance	assistance	NOUN
ftr-426	601	7	programs	program	NOUN
ftr-426	601	8	,	,	PUNCT
ftr-426	601	9	available	available	ADJ
ftr-426	601	10	at	at	ADP
ftr-426	601	11	www.fema.gov/rrr/inassist.shtm	www.fema.gov/rrr/inassist.shtm	PROPN
ftr-426	601	12	(	(	PUNCT
ftr-426	601	13	last	last	ADV
ftr-426	601	14	visited	visit	VERB
ftr-426	601	15	nov	nov	PROPN
ftr-426	601	16	.	.	PROPN
ftr-426	601	17	4	4	NUM
ftr-426	601	18	,	,	PUNCT
ftr-426	601	19	2004	2004	NUM
ftr-426	601	20	)	)	PUNCT
ftr-426	601	21	;	;	PUNCT
ftr-426	601	22	fema	fema	PROPN
ftr-426	601	23	,	,	PUNCT
ftr-426	601	24	recovery	recovery	NOUN
ftr-426	601	25	times	time	NOUN
ftr-426	601	26	2	2	NUM
ftr-426	601	27	,	,	PUNCT
ftr-426	601	28	5	5	NUM
ftr-426	601	29	(	(	PUNCT
ftr-426	601	30	nov	nov	PROPN
ftr-426	601	31	.	.	PROPN
ftr-426	601	32	10	10	NUM
ftr-426	601	33	,	,	PUNCT
ftr-426	601	34	2003	2003	NUM
ftr-426	601	35	)	)	PUNCT
ftr-426	601	36	(	(	PUNCT
ftr-426	601	37	setting	set	VERB
ftr-426	601	38	forth	forth	ADP
ftr-426	601	39	answers	answer	NOUN
ftr-426	601	40	to	to	ADP
ftr-426	601	41	faqs	faqs	PROPN
ftr-426	601	42	about	about	ADP
ftr-426	601	43	disaster	disaster	NOUN
ftr-426	601	44	assistance	assistance	NOUN
ftr-426	601	45	and	and	CCONJ
ftr-426	601	46	describing	describe	VERB
ftr-426	601	47	the	the	DET
ftr-426	601	48	availability	availability	NOUN
ftr-426	601	49	of	of	ADP
ftr-426	601	50	sba	sba	PROPN
ftr-426	601	51	loans	loan	NOUN
ftr-426	601	52	)	)	PUNCT
ftr-426	601	53	;	;	PUNCT
ftr-426	601	54	california	california	PROPN
ftr-426	601	55	fires	fire	NOUN
ftr-426	601	56	report	report	VERB
ftr-426	601	57	,	,	PUNCT
ftr-426	601	58	supra	supra	PROPN
ftr-426	601	59	note	note	PROPN
ftr-426	601	60	26	26	NUM
ftr-426	601	61	,	,	PUNCT
ftr-426	601	62	at	at	ADP
ftr-426	601	63	53	53	NUM
ftr-426	601	64	(	(	PUNCT
ftr-426	601	65	noting	note	VERB
ftr-426	601	66	that	that	SCONJ
ftr-426	601	67	eighty	eighty	NUM
ftr-426	601	68	percent	percent	NOUN
ftr-426	601	69	of	of	ADP
ftr-426	601	70	the	the	DET
ftr-426	601	71	disaster	disaster	NOUN
ftr-426	601	72	relief	relief	NOUN
ftr-426	601	73	in	in	ADP
ftr-426	601	74	the	the	DET
ftr-426	601	75	california	california	PROPN
ftr-426	601	76	wildfires	wildfire	VERB
ftr-426	601	77	was	be	AUX
ftr-426	601	78	from	from	ADP
ftr-426	601	79	sba	sba	PROPN
ftr-426	601	80	in	in	ADP
ftr-426	601	81	the	the	DET
ftr-426	601	82	form	form	NOUN
ftr-426	601	83	of	of	ADP
ftr-426	601	84	low	low	ADJ
ftr-426	601	85	-	-	PUNCT
ftr-426	601	86	interest	interest	NOUN
ftr-426	601	87	loans	loan	NOUN
ftr-426	601	88	)	)	PUNCT
ftr-426	601	89	.	.	PUNCT
ftr-426	602	1	and	and	CCONJ
ftr-426	602	2	,	,	PUNCT
ftr-426	602	3	correspondingly	correspondingly	ADV
ftr-426	602	4	,	,	PUNCT
ftr-426	602	5	a	a	DET
ftr-426	602	6	taxpayer	taxpayer	NOUN
ftr-426	602	7	’s	’s	PART
ftr-426	602	8	federal	federal	ADJ
ftr-426	602	9	income	income	NOUN
ftr-426	602	10	tax	tax	NOUN
ftr-426	602	11	liability.150	liability.150	ADJ
ftr-426	602	12	gross	gross	ADJ
ftr-426	602	13	income	income	NOUN
ftr-426	602	14	is	be	AUX
ftr-426	602	15	very	very	ADV
ftr-426	602	16	broadly	broadly	ADV
ftr-426	602	17	defined	define	VERB
ftr-426	602	18	and	and	CCONJ
ftr-426	602	19	includes	include	VERB
ftr-426	602	20	all	all	DET
ftr-426	602	21	income	income	NOUN
ftr-426	602	22	from	from	ADP
ftr-426	602	23	whatever	whatever	DET
ftr-426	602	24	source	source	NOUN
ftr-426	602	25	derived	derive	VERB
ftr-426	602	26	unless	unless	SCONJ
ftr-426	602	27	specifically	specifically	ADV
ftr-426	602	28	excluded	exclude	VERB
ftr-426	602	29	under	under	ADP
ftr-426	602	30	the	the	DET
ftr-426	602	31	code.151	code.151	NOUN
ftr-426	602	32	accordingly	accordingly	ADV
ftr-426	602	33	,	,	PUNCT
ftr-426	602	34	all	all	DET
ftr-426	602	35	items	item	NOUN
ftr-426	602	36	of	of	ADP
ftr-426	602	37	income	income	NOUN
ftr-426	602	38	received	receive	VERB
ftr-426	602	39	by	by	ADP
ftr-426	602	40	an	an	DET
ftr-426	602	41	individual	individual	NOUN
ftr-426	602	42	,	,	PUNCT
ftr-426	602	43	including	include	VERB
ftr-426	602	44	disaster	disaster	NOUN
ftr-426	602	45	victims	victim	NOUN
ftr-426	602	46	,	,	PUNCT
ftr-426	602	47	must	must	AUX
ftr-426	602	48	be	be	AUX
ftr-426	602	49	included	include	VERB
ftr-426	602	50	in	in	ADP
ftr-426	602	51	gross	gross	ADJ
ftr-426	602	52	income	income	NOUN
ftr-426	602	53	unless	unless	SCONJ
ftr-426	602	54	specifically	specifically	ADV
ftr-426	602	55	excluded.152	excluded.152	ADJ
ftr-426	602	56	fortunately	fortunately	ADV
ftr-426	602	57	for	for	ADP
ftr-426	602	58	disaster	disaster	NOUN
ftr-426	602	59	victims	victim	NOUN
ftr-426	602	60	,	,	PUNCT
ftr-426	602	61	the	the	DET
ftr-426	602	62	code	code	NOUN
ftr-426	602	63	excludes	exclude	VERB
ftr-426	602	64	certain	certain	ADJ
ftr-426	602	65	types	type	NOUN
ftr-426	602	66	of	of	ADP
ftr-426	602	67	disaster	disaster	NOUN
ftr-426	602	68	relief	relief	NOUN
ftr-426	602	69	from	from	ADP
ftr-426	602	70	gross	gross	ADJ
ftr-426	602	71	income	income	NOUN
ftr-426	602	72	.	.	PUNCT
ftr-426	603	1	1	1	X
ftr-426	603	2	.	.	X
ftr-426	603	3	disaster	disaster	NOUN
ftr-426	603	4	loans	loan	NOUN
ftr-426	603	5	gross	gross	ADJ
ftr-426	603	6	income	income	NOUN
ftr-426	603	7	generally	generally	ADV
ftr-426	603	8	includes	include	VERB
ftr-426	603	9	any	any	DET
ftr-426	603	10	accession	accession	NOUN
ftr-426	603	11	to	to	PART
ftr-426	603	12	wealth.153	wealth.153	NOUN
ftr-426	603	13	an	an	DET
ftr-426	603	14	accession	accession	NOUN
ftr-426	603	15	to	to	ADP
ftr-426	603	16	wealth	wealth	NOUN
ftr-426	603	17	occurs	occur	VERB
ftr-426	603	18	if	if	SCONJ
ftr-426	603	19	a	a	DET
ftr-426	603	20	taxpayer	taxpayer	NOUN
ftr-426	603	21	gains	gain	VERB
ftr-426	603	22	economically	economically	ADV
ftr-426	603	23	from	from	ADP
ftr-426	603	24	a	a	DET
ftr-426	603	25	transaction.154	transaction.154	NOUN
ftr-426	603	26	under	under	ADP
ftr-426	603	27	the	the	DET
ftr-426	603	28	haig	haig	PROPN
ftr-426	603	29	-	-	PUNCT
ftr-426	603	30	simons	simons	PROPN
ftr-426	603	31	definition	definition	NOUN
ftr-426	603	32	of	of	ADP
ftr-426	603	33	income	income	NOUN
ftr-426	603	34	,	,	PUNCT
ftr-426	603	35	income	income	NOUN
ftr-426	603	36	for	for	ADP
ftr-426	603	37	a	a	DET
ftr-426	603	38	specific	specific	ADJ
ftr-426	603	39	period	period	NOUN
ftr-426	603	40	equals	equal	VERB
ftr-426	603	41	the	the	DET
ftr-426	603	42	sum	sum	NOUN
ftr-426	603	43	of	of	ADP
ftr-426	603	44	the	the	DET
ftr-426	603	45	taxpayer	taxpayer	NOUN
ftr-426	603	46	’s	’s	PART
ftr-426	603	47	increase	increase	NOUN
ftr-426	603	48	in	in	ADP
ftr-426	603	49	wealth	wealth	NOUN
ftr-426	603	50	plus	plus	CCONJ
ftr-426	603	51	any	any	DET
ftr-426	603	52	amount	amount	NOUN
ftr-426	603	53	consumed	consume	VERB
ftr-426	603	54	for	for	ADP
ftr-426	603	55	the	the	DET
ftr-426	603	56	period.155	period.155	PROPN
ftr-426	603	57	loan	loan	NOUN
ftr-426	603	58	proceeds	proceed	NOUN
ftr-426	603	59	that	that	PRON
ftr-426	603	60	must	must	AUX
ftr-426	603	61	someday	someday	ADV
ftr-426	603	62	be	be	AUX
ftr-426	603	63	paid	pay	VERB
ftr-426	603	64	back	back	ADV
ftr-426	603	65	to	to	ADP
ftr-426	603	66	the	the	DET
ftr-426	603	67	lender	lender	NOUN
ftr-426	603	68	do	do	AUX
ftr-426	603	69	not	not	PART
ftr-426	603	70	constitute	constitute	VERB
ftr-426	603	71	an	an	DET
ftr-426	603	72	accession	accession	NOUN
ftr-426	603	73	to	to	ADP
ftr-426	603	74	wealth.156	wealth.156	PROPN
ftr-426	603	75	a	a	DET
ftr-426	603	76	taxpayer	taxpayer	NOUN
ftr-426	603	77	’s	’s	PART
ftr-426	603	78	wealth	wealth	NOUN
ftr-426	603	79	does	do	AUX
ftr-426	603	80	not	not	PART
ftr-426	603	81	increase	increase	VERB
ftr-426	603	82	because	because	SCONJ
ftr-426	603	83	while	while	SCONJ
ftr-426	603	84	she	she	PRON
ftr-426	603	85	has	have	VERB
ftr-426	603	86	an	an	DET
ftr-426	603	87	increase	increase	NOUN
ftr-426	603	88	in	in	ADP
ftr-426	603	89	her	her	PRON
ftr-426	603	90	assets	asset	NOUN
ftr-426	603	91	as	as	ADP
ftr-426	603	92	a	a	DET
ftr-426	603	93	result	result	NOUN
ftr-426	603	94	of	of	ADP
ftr-426	603	95	her	her	PRON
ftr-426	603	96	receipt	receipt	NOUN
ftr-426	603	97	of	of	ADP
ftr-426	603	98	loan	loan	NOUN
ftr-426	603	99	proceeds	proceed	NOUN
ftr-426	603	100	she	she	PRON
ftr-426	603	101	also	also	ADV
ftr-426	603	102	has	have	VERB
ftr-426	603	103	a	a	DET
ftr-426	603	104	corresponding	corresponding	ADJ
ftr-426	603	105	increase	increase	NOUN
ftr-426	603	106	in	in	ADP
ftr-426	603	107	her	her	PRON
ftr-426	603	108	liabilities	liability	NOUN
ftr-426	603	109	as	as	ADP
ftr-426	603	110	a	a	DET
ftr-426	603	111	result	result	NOUN
ftr-426	603	112	of	of	ADP
ftr-426	603	113	her	her	PRON
ftr-426	603	114	obligation	obligation	NOUN
ftr-426	603	115	to	to	ADP
ftr-426	603	116	the	the	DET
ftr-426	603	117	lender	lender	NOUN
ftr-426	603	118	.	.	PUNCT
ftr-426	604	1	thereby	thereby	ADV
ftr-426	604	2	,	,	PUNCT
ftr-426	604	3	while	while	SCONJ
ftr-426	604	4	loan	loan	NOUN
ftr-426	604	5	proceeds	proceed	NOUN
ftr-426	604	6	are	be	AUX
ftr-426	604	7	not	not	PART
ftr-426	604	8	statutorily	statutorily	ADV
ftr-426	604	9	excluded	exclude	VERB
ftr-426	604	10	from	from	ADP
ftr-426	604	11	gross	gross	ADJ
ftr-426	604	12	income,157	income,157	PROPN
ftr-426	604	13	loan	loan	NOUN
ftr-426	604	14	proceeds	proceed	NOUN
ftr-426	604	15	are	be	AUX
ftr-426	604	16	not	not	PART
ftr-426	604	17	income	income	NOUN
ftr-426	604	18	and	and	CCONJ
ftr-426	604	19	thereby	thereby	ADV
ftr-426	604	20	are	be	AUX
ftr-426	604	21	excluded	exclude	VERB
ftr-426	604	22	from	from	ADP
ftr-426	604	23	the	the	DET
ftr-426	604	24	code	code	NOUN
ftr-426	604	25	’s	’s	PART
ftr-426	604	26	broad	broad	ADJ
ftr-426	604	27	definition	definition	NOUN
ftr-426	604	28	of	of	ADP
ftr-426	604	29	gross	gross	ADJ
ftr-426	604	30	income.158	income.158	PROPN
ftr-426	604	31	most	most	ADV
ftr-426	604	32	federal	federal	ADJ
ftr-426	604	33	assistance	assistance	NOUN
ftr-426	604	34	for	for	ADP
ftr-426	604	35	individual	individual	ADJ
ftr-426	604	36	disaster	disaster	NOUN
ftr-426	604	37	victims	victim	NOUN
ftr-426	604	38	is	be	AUX
ftr-426	604	39	in	in	ADP
ftr-426	604	40	the	the	DET
ftr-426	604	41	form	form	NOUN
ftr-426	604	42	of	of	ADP
ftr-426	604	43	low	low	ADJ
ftr-426	604	44	interest	interest	NOUN
ftr-426	604	45	,	,	PUNCT
ftr-426	604	46	federally	federally	ADV
ftr-426	604	47	subsidized	subsidize	VERB
ftr-426	604	48	loans.159	loans.159	VERB
ftr-426	604	49	fortunately	fortunately	ADV
ftr-426	604	50	,	,	PUNCT
ftr-426	604	51	loan	loan	NOUN
ftr-426	604	52	proceeds	proceed	NOUN
ftr-426	604	53	received	receive	VERB
ftr-426	604	54	978	978	NUM
ftr-426	604	55	florida	florida	PROPN
ftr-426	604	56	tax	tax	NOUN
ftr-426	604	57	review	review	NOUN
ftr-426	605	1	[	[	X
ftr-426	605	2	vol.6:10	vol.6:10	NOUN
ftr-426	605	3	160	160	NUM
ftr-426	605	4	.	.	PUNCT
ftr-426	606	1	see	see	VERB
ftr-426	606	2	james	james	PROPN
ftr-426	606	3	j.	j.	PROPN
ftr-426	606	4	freeland	freeland	PROPN
ftr-426	606	5	,	,	PUNCT
ftr-426	606	6	daniel	daniel	PROPN
ftr-426	606	7	j.	j.	PROPN
ftr-426	606	8	lathrope	lathrope	PROPN
ftr-426	606	9	,	,	PUNCT
ftr-426	606	10	et	et	PROPN
ftr-426	606	11	al	al	PROPN
ftr-426	606	12	.	.	PROPN
ftr-426	606	13	,	,	PUNCT
ftr-426	606	14	fundamentals	fundamental	NOUN
ftr-426	606	15	of	of	ADP
ftr-426	606	16	federal	federal	ADJ
ftr-426	606	17	income	income	NOUN
ftr-426	606	18	taxation	taxation	NOUN
ftr-426	606	19	62	62	NUM
ftr-426	606	20	-	-	SYM
ftr-426	606	21	63	63	NUM
ftr-426	606	22	(	(	PUNCT
ftr-426	606	23	14th	14th	NOUN
ftr-426	606	24	ed	ed	NOUN
ftr-426	606	25	.	.	PUNCT
ftr-426	606	26	2004	2004	NUM
ftr-426	606	27	)	)	PUNCT
ftr-426	606	28	161	161	NUM
ftr-426	606	29	.	.	PUNCT
ftr-426	607	1	irc	irc	PROPN
ftr-426	607	2	§	§	PROPN
ftr-426	607	3	63	63	NUM
ftr-426	607	4	.	.	PUNCT
ftr-426	607	5	162	162	NUM
ftr-426	607	6	.	.	PUNCT
ftr-426	608	1	see	see	VERB
ftr-426	608	2	irc	irc	PROPN
ftr-426	608	3	§	§	PROPN
ftr-426	608	4	7872	7872	NUM
ftr-426	608	5	(	(	PUNCT
ftr-426	608	6	imputing	impute	VERB
ftr-426	608	7	interest	interest	NOUN
ftr-426	608	8	income	income	NOUN
ftr-426	608	9	for	for	ADP
ftr-426	608	10	borrowers	borrower	NOUN
ftr-426	608	11	with	with	ADP
ftr-426	608	12	belowmarket	belowmarket	NOUN
ftr-426	608	13	interest	interest	NOUN
ftr-426	608	14	rate	rate	NOUN
ftr-426	608	15	loans	loan	NOUN
ftr-426	608	16	)	)	PUNCT
ftr-426	608	17	.	.	PUNCT
ftr-426	609	1	163	163	NUM
ftr-426	609	2	.	.	PUNCT
ftr-426	610	1	irc	irc	PROPN
ftr-426	610	2	§	§	PROPN
ftr-426	610	3	7872(a)(1	7872(a)(1	NOUN
ftr-426	610	4	)	)	PUNCT
ftr-426	610	5	.	.	PUNCT
ftr-426	611	1	164	164	NUM
ftr-426	611	2	.	.	PUNCT
ftr-426	612	1	irc	irc	PROPN
ftr-426	612	2	§	§	PROPN
ftr-426	612	3	7872(e)(2	7872(e)(2	X
ftr-426	612	4	)	)	PUNCT
ftr-426	612	5	(	(	PUNCT
ftr-426	612	6	defining	define	VERB
ftr-426	612	7	forgone	forgone	ADJ
ftr-426	612	8	interest	interest	NOUN
ftr-426	612	9	)	)	PUNCT
ftr-426	612	10	.	.	PUNCT
ftr-426	613	1	165	165	NUM
ftr-426	613	2	.	.	PUNCT
ftr-426	613	3	prop	prop	NOUN
ftr-426	613	4	.	.	PUNCT
ftr-426	614	1	regs	regs	PROPN
ftr-426	614	2	.	.	PUNCT
ftr-426	615	1	§	§	PROPN
ftr-426	615	2	1.7872	1.7872	NUM
ftr-426	615	3	-	-	SYM
ftr-426	615	4	5t(b)(5	5t(b)(5	NUM
ftr-426	615	5	)	)	PUNCT
ftr-426	615	6	.	.	PUNCT
ftr-426	616	1	166	166	NUM
ftr-426	616	2	.	.	PUNCT
ftr-426	616	3	see	see	VERB
ftr-426	616	4	for	for	ADP
ftr-426	616	5	example	example	NOUN
ftr-426	616	6	vickie	vickie	NOUN
ftr-426	616	7	chachere	chachere	PROPN
ftr-426	616	8	,	,	PUNCT
ftr-426	616	9	hundreds	hundred	NOUN
ftr-426	616	10	of	of	ADP
ftr-426	616	11	good	good	ADJ
ftr-426	616	12	samaritans	samaritan	NOUN
ftr-426	616	13	help	help	VERB
ftr-426	616	14	florida	florida	PROPN
ftr-426	616	15	hurricane	hurricane	NOUN
ftr-426	616	16	victims	victim	NOUN
ftr-426	616	17	,	,	PUNCT
ftr-426	616	18	the	the	DET
ftr-426	616	19	san	san	PROPN
ftr-426	616	20	diego	diego	PROPN
ftr-426	616	21	union	union	PROPN
ftr-426	616	22	-	-	PUNCT
ftr-426	616	23	trib	trib	PROPN
ftr-426	616	24	.	.	PROPN
ftr-426	616	25	,	,	PUNCT
ftr-426	616	26	aug	aug	PROPN
ftr-426	616	27	.	.	PROPN
ftr-426	616	28	22	22	NUM
ftr-426	616	29	,	,	PUNCT
ftr-426	616	30	2004	2004	NUM
ftr-426	616	31	,	,	PUNCT
ftr-426	616	32	at	at	ADP
ftr-426	616	33	a-3	a-3	PROPN
ftr-426	616	34	.	.	PUNCT
ftr-426	617	1	167	167	NUM
ftr-426	617	2	.	.	PUNCT
ftr-426	618	1	irc	irc	PROPN
ftr-426	618	2	§	§	PROPN
ftr-426	618	3	102(a	102(a	PROPN
ftr-426	618	4	)	)	PUNCT
ftr-426	618	5	.	.	PUNCT
ftr-426	619	1	168	168	NUM
ftr-426	619	2	.	.	PUNCT
ftr-426	620	1	see	see	VERB
ftr-426	620	2	commissioner	commissioner	NOUN
ftr-426	620	3	v.	v.	PROPN
ftr-426	620	4	duberstein	duberstein	PROPN
ftr-426	620	5	,	,	PUNCT
ftr-426	620	6	363	363	NUM
ftr-426	620	7	u.s	u.s	PROPN
ftr-426	620	8	.	.	PROPN
ftr-426	620	9	278	278	NUM
ftr-426	620	10	,	,	PUNCT
ftr-426	620	11	285	285	NUM
ftr-426	620	12	(	(	PUNCT
ftr-426	620	13	1960	1960	NUM
ftr-426	620	14	)	)	PUNCT
ftr-426	620	15	.	.	PUNCT
ftr-426	621	1	169	169	NUM
ftr-426	621	2	.	.	PUNCT
ftr-426	622	1	i	i	PRON
ftr-426	622	2	d.	d.	PROPN
ftr-426	622	3	at	at	ADP
ftr-426	622	4	285	285	NUM
ftr-426	622	5	-	-	SYM
ftr-426	622	6	86	86	NUM
ftr-426	622	7	(	(	PUNCT
ftr-426	622	8	stating	state	VERB
ftr-426	622	9	that	that	SCONJ
ftr-426	622	10	whether	whether	SCONJ
ftr-426	622	11	or	or	CCONJ
ftr-426	622	12	not	not	PART
ftr-426	622	13	a	a	DET
ftr-426	622	14	transfer	transfer	NOUN
ftr-426	622	15	is	be	AUX
ftr-426	622	16	a	a	DET
ftr-426	622	17	gift	gift	NOUN
ftr-426	622	18	requires	require	VERB
ftr-426	622	19	an	an	DET
ftr-426	622	20	inquiry	inquiry	NOUN
ftr-426	622	21	into	into	ADP
ftr-426	622	22	the	the	DET
ftr-426	622	23	transferor	transferor	NOUN
ftr-426	622	24	’s	’s	PART
ftr-426	622	25	intention	intention	NOUN
ftr-426	622	26	in	in	ADP
ftr-426	622	27	making	make	VERB
ftr-426	622	28	the	the	DET
ftr-426	622	29	payment	payment	NOUN
ftr-426	622	30	)	)	PUNCT
ftr-426	622	31	.	.	PUNCT
ftr-426	623	1	170	170	NUM
ftr-426	623	2	.	.	PUNCT
ftr-426	623	3	see	see	VERB
ftr-426	623	4	runy0n	runy0n	PROPN
ftr-426	623	5	v.	v.	ADP
ftr-426	623	6	comm’r	comm’r	NOUN
ftr-426	623	7	,	,	PUNCT
ftr-426	623	8	t.c	t.c	PROPN
ftr-426	623	9	.	.	PROPN
ftr-426	623	10	memo	memo	NOUN
ftr-426	623	11	1984	1984	NUM
ftr-426	623	12	-	-	SYM
ftr-426	623	13	623	623	NUM
ftr-426	623	14	(	(	PUNCT
ftr-426	623	15	holding	hold	VERB
ftr-426	623	16	that	that	SCONJ
ftr-426	623	17	payments	payment	NOUN
ftr-426	623	18	were	be	AUX
ftr-426	623	19	gifts	gift	NOUN
ftr-426	623	20	because	because	SCONJ
ftr-426	623	21	the	the	DET
ftr-426	623	22	transferors	transferor	NOUN
ftr-426	623	23	expected	expect	VERB
ftr-426	623	24	nothing	nothing	PRON
ftr-426	623	25	in	in	ADP
ftr-426	623	26	return	return	NOUN
ftr-426	623	27	)	)	PUNCT
ftr-426	623	28	;	;	PUNCT
ftr-426	623	29	veterans	veteran	NOUN
ftr-426	623	30	of	of	ADP
ftr-426	623	31	foreign	foreign	PROPN
ftr-426	623	32	w	w	PROPN
ftr-426	623	33	ars	ar	NOUN
ftr-426	623	34	,	,	PUNCT
ftr-426	623	35	dept	dept	NOUN
ftr-426	623	36	.	.	PROPN
ftr-426	623	37	of	of	ADP
ftr-426	623	38	mich	mich	PROPN
ftr-426	623	39	.	.	PUNCT
ftr-426	624	1	v.	v.	PROPN
ftr-426	624	2	commissioner	commissioner	PROPN
ftr-426	624	3	,	,	PUNCT
ftr-426	624	4	89	89	NUM
ftr-426	624	5	t.c	t.c	PROPN
ftr-426	624	6	.	.	PROPN
ftr-426	624	7	7	7	NUM
ftr-426	624	8	,	,	PUNCT
ftr-426	624	9	42	42	NUM
ftr-426	624	10	(	(	PUNCT
ftr-426	624	11	1987	1987	NUM
ftr-426	624	12	)	)	PUNCT
ftr-426	624	13	(	(	PUNCT
ftr-426	624	14	holding	hold	VERB
ftr-426	624	15	that	that	SCONJ
ftr-426	624	16	payments	payment	NOUN
ftr-426	624	17	in	in	ADP
ftr-426	624	18	excess	excess	NOUN
ftr-426	624	19	of	of	ADP
ftr-426	624	20	fair	fair	ADJ
ftr-426	624	21	market	market	NOUN
ftr-426	624	22	value	value	NOUN
ftr-426	624	23	were	be	AUX
ftr-426	624	24	a	a	DET
ftr-426	624	25	gift	gift	NOUN
ftr-426	624	26	because	because	SCONJ
ftr-426	624	27	purchasers	purchaser	NOUN
ftr-426	624	28	intended	intend	VERB
ftr-426	624	29	to	to	PART
ftr-426	624	30	provide	provide	VERB
ftr-426	624	31	the	the	DET
ftr-426	624	32	organization	organization	NOUN
ftr-426	624	33	with	with	ADP
ftr-426	624	34	more	more	ADJ
ftr-426	624	35	than	than	ADP
ftr-426	624	36	the	the	DET
ftr-426	624	37	selling	selling	NOUN
ftr-426	624	38	price	price	NOUN
ftr-426	624	39	as	as	ADP
ftr-426	624	40	a	a	DET
ftr-426	624	41	gift	gift	NOUN
ftr-426	624	42	)	)	PUNCT
ftr-426	624	43	.	.	PUNCT
ftr-426	625	1	171	171	NUM
ftr-426	625	2	.	.	PUNCT
ftr-426	626	1	irc	irc	PROPN
ftr-426	626	2	§	§	PROPN
ftr-426	626	3	102(c	102(c	PROPN
ftr-426	626	4	)	)	PUNCT
ftr-426	626	5	(	(	PUNCT
ftr-426	626	6	describing	describe	VERB
ftr-426	626	7	that	that	SCONJ
ftr-426	626	8	transfers	transfer	NOUN
ftr-426	626	9	from	from	ADP
ftr-426	626	10	employers	employer	NOUN
ftr-426	626	11	may	may	AUX
ftr-426	626	12	not	not	PART
ftr-426	626	13	be	be	AUX
ftr-426	626	14	excluded	exclude	VERB
ftr-426	626	15	from	from	ADP
ftr-426	626	16	gross	gross	ADJ
ftr-426	626	17	income	income	NOUN
ftr-426	626	18	unless	unless	SCONJ
ftr-426	626	19	the	the	DET
ftr-426	626	20	transfer	transfer	NOUN
ftr-426	626	21	qualifies	qualify	VERB
ftr-426	626	22	as	as	ADP
ftr-426	626	23	a	a	DET
ftr-426	626	24	de	de	X
ftr-426	626	25	minimis	minimis	NOUN
ftr-426	626	26	fringe	fringe	NOUN
ftr-426	626	27	benefit	benefit	NOUN
ftr-426	626	28	under	under	ADP
ftr-426	626	29	irc	irc	PROPN
ftr-426	626	30	§	§	NOUN
ftr-426	626	31	74(c	74(c	NUM
ftr-426	626	32	)	)	PUNCT
ftr-426	626	33	or	or	CCONJ
ftr-426	626	34	an	an	DET
ftr-426	626	35	employee	employee	NOUN
ftr-426	626	36	achievement	achievement	NOUN
ftr-426	626	37	award	award	PROPN
ftr-426	626	38	under	under	ADP
ftr-426	626	39	irc	irc	PROPN
ftr-426	626	40	§	§	PROPN
ftr-426	626	41	132(c	132(c	PROPN
ftr-426	626	42	)	)	PUNCT
ftr-426	626	43	)	)	PUNCT
ftr-426	626	44	;	;	PUNCT
ftr-426	626	45	but	but	CCONJ
ftr-426	626	46	see	see	VERB
ftr-426	626	47	by	by	ADP
ftr-426	626	48	a	a	DET
ftr-426	626	49	disaster	disaster	NOUN
ftr-426	626	50	victim	victim	NOUN
ftr-426	626	51	are	be	AUX
ftr-426	626	52	not	not	PART
ftr-426	626	53	included	include	VERB
ftr-426	626	54	in	in	ADP
ftr-426	626	55	her	her	PRON
ftr-426	626	56	gross	gross	ADJ
ftr-426	626	57	income160	income160	PROPN
ftr-426	626	58	and	and	CCONJ
ftr-426	626	59	as	as	ADP
ftr-426	626	60	a	a	DET
ftr-426	626	61	result	result	NOUN
ftr-426	626	62	is	be	AUX
ftr-426	626	63	not	not	PART
ftr-426	626	64	included	include	VERB
ftr-426	626	65	in	in	ADP
ftr-426	626	66	her	her	PRON
ftr-426	626	67	taxable	taxable	ADJ
ftr-426	626	68	income.161	income.161	ADJ
ftr-426	626	69	therefore	therefore	ADV
ftr-426	626	70	,	,	PUNCT
ftr-426	626	71	a	a	DET
ftr-426	626	72	disaster	disaster	NOUN
ftr-426	626	73	victim	victim	NOUN
ftr-426	626	74	’s	’s	PART
ftr-426	626	75	receipt	receipt	NOUN
ftr-426	626	76	and	and	CCONJ
ftr-426	626	77	repayment	repayment	NOUN
ftr-426	626	78	of	of	ADP
ftr-426	626	79	loan	loan	NOUN
ftr-426	626	80	proceeds	proceed	NOUN
ftr-426	626	81	will	will	AUX
ftr-426	626	82	not	not	PART
ftr-426	626	83	have	have	VERB
ftr-426	626	84	any	any	DET
ftr-426	626	85	direct	direct	ADJ
ftr-426	626	86	tax	tax	NOUN
ftr-426	626	87	consequences	consequence	NOUN
ftr-426	626	88	.	.	PUNCT
ftr-426	627	1	in	in	ADP
ftr-426	627	2	addition	addition	NOUN
ftr-426	627	3	to	to	ADP
ftr-426	627	4	the	the	DET
ftr-426	627	5	tax	tax	NOUN
ftr-426	627	6	consequences	consequence	NOUN
ftr-426	627	7	of	of	ADP
ftr-426	627	8	the	the	DET
ftr-426	627	9	receipt	receipt	NOUN
ftr-426	627	10	of	of	ADP
ftr-426	627	11	the	the	DET
ftr-426	627	12	loan	loan	NOUN
ftr-426	627	13	proceeds	proceed	NOUN
ftr-426	627	14	,	,	PUNCT
ftr-426	627	15	the	the	DET
ftr-426	627	16	preferential	preferential	ADJ
ftr-426	627	17	rates	rate	NOUN
ftr-426	627	18	and	and	CCONJ
ftr-426	627	19	terms	term	NOUN
ftr-426	627	20	granted	grant	VERB
ftr-426	627	21	for	for	ADP
ftr-426	627	22	disaster	disaster	NOUN
ftr-426	627	23	victims	victim	NOUN
ftr-426	627	24	could	could	AUX
ftr-426	627	25	themselves	themselves	PRON
ftr-426	627	26	generate	generate	VERB
ftr-426	627	27	gross	gross	ADJ
ftr-426	627	28	income.162	income.162	NOUN
ftr-426	627	29	under	under	ADP
ftr-426	627	30	the	the	DET
ftr-426	627	31	code	code	NOUN
ftr-426	627	32	,	,	PUNCT
ftr-426	627	33	certain	certain	ADJ
ftr-426	627	34	borrowers	borrower	NOUN
ftr-426	627	35	enjoying	enjoy	VERB
ftr-426	627	36	belowmarket	belowmarket	NOUN
ftr-426	627	37	interest	interest	NOUN
ftr-426	627	38	rate	rate	NOUN
ftr-426	627	39	loans	loan	NOUN
ftr-426	627	40	must	must	AUX
ftr-426	627	41	recognize	recognize	VERB
ftr-426	627	42	as	as	ADP
ftr-426	627	43	gross	gross	ADJ
ftr-426	627	44	income	income	NOUN
ftr-426	627	45	any	any	DET
ftr-426	627	46	forgone	forgone	NOUN
ftr-426	627	47	interest	interest	NOUN
ftr-426	627	48	expense.163	expense.163	NUM
ftr-426	627	49	this	this	DET
ftr-426	627	50	provision	provision	NOUN
ftr-426	627	51	could	could	AUX
ftr-426	627	52	cause	cause	VERB
ftr-426	627	53	disaster	disaster	NOUN
ftr-426	627	54	victims	victim	NOUN
ftr-426	627	55	to	to	PART
ftr-426	627	56	have	have	VERB
ftr-426	627	57	to	to	PART
ftr-426	627	58	recognize	recognize	VERB
ftr-426	627	59	as	as	ADP
ftr-426	627	60	taxable	taxable	ADJ
ftr-426	627	61	income	income	NOUN
ftr-426	627	62	the	the	DET
ftr-426	627	63	amount	amount	NOUN
ftr-426	627	64	of	of	ADP
ftr-426	627	65	interest	interest	NOUN
ftr-426	627	66	she	she	PRON
ftr-426	627	67	is	be	AUX
ftr-426	627	68	not	not	PART
ftr-426	627	69	paying	pay	VERB
ftr-426	627	70	because	because	SCONJ
ftr-426	627	71	her	her	PRON
ftr-426	627	72	belowmarket	belowmarket	NOUN
ftr-426	627	73	interest	interest	NOUN
ftr-426	627	74	rate	rate	NOUN
ftr-426	627	75	is	be	AUX
ftr-426	627	76	below	below	ADP
ftr-426	627	77	a	a	DET
ftr-426	627	78	minimum	minimum	ADJ
ftr-426	627	79	specified	specify	VERB
ftr-426	627	80	interest	interest	NOUN
ftr-426	627	81	rate.164	rate.164	NOUN
ftr-426	627	82	fortunately	fortunately	ADV
ftr-426	627	83	for	for	ADP
ftr-426	627	84	disaster	disaster	NOUN
ftr-426	627	85	victims	victim	NOUN
ftr-426	627	86	any	any	DET
ftr-426	627	87	loans	loan	NOUN
ftr-426	627	88	“	"	PUNCT
ftr-426	627	89	subsidized	subsidize	VERB
ftr-426	627	90	by	by	ADP
ftr-426	627	91	the	the	DET
ftr-426	627	92	federal	federal	ADJ
ftr-426	627	93	,	,	PUNCT
ftr-426	627	94	state	state	NOUN
ftr-426	627	95	(	(	PUNCT
ftr-426	627	96	including	include	VERB
ftr-426	627	97	district	district	NOUN
ftr-426	627	98	of	of	ADP
ftr-426	627	99	columbia	columbia	PROPN
ftr-426	627	100	)	)	PUNCT
ftr-426	627	101	,	,	PUNCT
ftr-426	627	102	or	or	CCONJ
ftr-426	627	103	municipal	municipal	ADJ
ftr-426	627	104	government	government	NOUN
ftr-426	627	105	(	(	PUNCT
ftr-426	627	106	or	or	CCONJ
ftr-426	627	107	any	any	DET
ftr-426	627	108	agency	agency	NOUN
ftr-426	627	109	or	or	CCONJ
ftr-426	627	110	instrumentality	instrumentality	NOUN
ftr-426	627	111	thereof	thereof	ADV
ftr-426	627	112	)	)	PUNCT
ftr-426	627	113	,	,	PUNCT
ftr-426	627	114	and	and	CCONJ
ftr-426	627	115	which	which	PRON
ftr-426	627	116	are	be	AUX
ftr-426	627	117	made	make	VERB
ftr-426	627	118	available	available	ADJ
ftr-426	627	119	under	under	ADP
ftr-426	627	120	a	a	DET
ftr-426	627	121	program	program	NOUN
ftr-426	627	122	of	of	ADP
ftr-426	627	123	general	general	ADJ
ftr-426	627	124	application	application	NOUN
ftr-426	627	125	to	to	ADP
ftr-426	627	126	the	the	DET
ftr-426	627	127	public	public	NOUN
ftr-426	627	128	”	"	PUNCT
ftr-426	627	129	are	be	AUX
ftr-426	627	130	exempt	exempt	ADJ
ftr-426	627	131	from	from	ADP
ftr-426	627	132	the	the	DET
ftr-426	627	133	requirement	requirement	NOUN
ftr-426	627	134	to	to	PART
ftr-426	627	135	include	include	VERB
ftr-426	627	136	imputed	impute	VERB
ftr-426	627	137	interest	interest	NOUN
ftr-426	627	138	in	in	ADP
ftr-426	627	139	gross	gross	ADJ
ftr-426	627	140	income.165	income.165	PROPN
ftr-426	627	141	in	in	ADP
ftr-426	627	142	addition	addition	NOUN
ftr-426	627	143	,	,	PUNCT
ftr-426	627	144	other	other	ADJ
ftr-426	627	145	forms	form	NOUN
ftr-426	627	146	of	of	ADP
ftr-426	627	147	disaster	disaster	NOUN
ftr-426	627	148	relief	relief	NOUN
ftr-426	627	149	such	such	ADJ
ftr-426	627	150	as	as	ADP
ftr-426	627	151	gifts	gift	NOUN
ftr-426	627	152	are	be	AUX
ftr-426	627	153	excluded	exclude	VERB
ftr-426	627	154	from	from	ADP
ftr-426	627	155	gross	gross	ADJ
ftr-426	627	156	income	income	NOUN
ftr-426	627	157	under	under	ADP
ftr-426	627	158	the	the	DET
ftr-426	627	159	code	code	NOUN
ftr-426	627	160	.	.	PUNCT
ftr-426	628	1	2	2	NUM
ftr-426	628	2	.	.	PUNCT
ftr-426	628	3	gifts	gift	NOUN
ftr-426	628	4	:	:	PUNCT
ftr-426	628	5	irc	irc	AUX
ftr-426	628	6	section	section	NOUN
ftr-426	628	7	102	102	NUM
ftr-426	628	8	when	when	SCONJ
ftr-426	628	9	disasters	disaster	NOUN
ftr-426	628	10	hit	hit	VERB
ftr-426	628	11	family	family	NOUN
ftr-426	628	12	members	member	NOUN
ftr-426	628	13	,	,	PUNCT
ftr-426	628	14	friends	friend	NOUN
ftr-426	628	15	,	,	PUNCT
ftr-426	628	16	strangers	stranger	NOUN
ftr-426	628	17	and	and	CCONJ
ftr-426	628	18	charities	charity	NOUN
ftr-426	628	19	may	may	AUX
ftr-426	628	20	make	make	VERB
ftr-426	628	21	direct	direct	ADJ
ftr-426	628	22	payments	payment	NOUN
ftr-426	628	23	to	to	ADP
ftr-426	628	24	disaster	disaster	NOUN
ftr-426	628	25	victims	victim	NOUN
ftr-426	628	26	to	to	PART
ftr-426	628	27	help	help	VERB
ftr-426	628	28	them	they	PRON
ftr-426	628	29	get	get	VERB
ftr-426	628	30	back	back	ADV
ftr-426	628	31	on	on	ADP
ftr-426	628	32	their	their	PRON
ftr-426	628	33	feet.166	feet.166	NOUN
ftr-426	628	34	fortunately	fortunately	ADV
ftr-426	628	35	,	,	PUNCT
ftr-426	628	36	for	for	ADP
ftr-426	628	37	these	these	DET
ftr-426	628	38	disaster	disaster	NOUN
ftr-426	628	39	victims	victim	NOUN
ftr-426	628	40	gross	gross	ADJ
ftr-426	628	41	income	income	NOUN
ftr-426	628	42	does	do	AUX
ftr-426	628	43	not	not	PART
ftr-426	628	44	include	include	VERB
ftr-426	628	45	the	the	DET
ftr-426	628	46	value	value	NOUN
ftr-426	628	47	of	of	ADP
ftr-426	628	48	property	property	NOUN
ftr-426	628	49	,	,	PUNCT
ftr-426	628	50	including	include	VERB
ftr-426	628	51	cash	cash	NOUN
ftr-426	628	52	,	,	PUNCT
ftr-426	628	53	acquired	acquire	VERB
ftr-426	628	54	by	by	ADP
ftr-426	628	55	gift.167	gift.167	NOUN
ftr-426	628	56	neither	neither	CCONJ
ftr-426	628	57	the	the	DET
ftr-426	628	58	code	code	NOUN
ftr-426	628	59	nor	nor	CCONJ
ftr-426	628	60	the	the	DET
ftr-426	628	61	treasury	treasury	PROPN
ftr-426	628	62	regulations	regulation	NOUN
ftr-426	628	63	provide	provide	VERB
ftr-426	628	64	taxpayers	taxpayer	NOUN
ftr-426	628	65	with	with	ADP
ftr-426	628	66	a	a	DET
ftr-426	628	67	definition	definition	NOUN
ftr-426	628	68	of	of	ADP
ftr-426	628	69	gift	gift	NOUN
ftr-426	628	70	,	,	PUNCT
ftr-426	628	71	but	but	CCONJ
ftr-426	628	72	the	the	DET
ftr-426	628	73	supreme	supreme	PROPN
ftr-426	628	74	court	court	PROPN
ftr-426	628	75	has	have	AUX
ftr-426	628	76	described	describe	VERB
ftr-426	628	77	one	one	NUM
ftr-426	628	78	essential	essential	ADJ
ftr-426	628	79	element	element	NOUN
ftr-426	628	80	of	of	ADP
ftr-426	628	81	a	a	DET
ftr-426	628	82	gift	gift	NOUN
ftr-426	628	83	as	as	ADP
ftr-426	628	84	“	"	PUNCT
ftr-426	628	85	detached	detached	ADJ
ftr-426	628	86	and	and	CCONJ
ftr-426	628	87	disinterested	disinterested	ADJ
ftr-426	628	88	generosity	generosity	NOUN
ftr-426	628	89	,	,	PUNCT
ftr-426	628	90	.	.	PUNCT
ftr-426	628	91	.	.	PUNCT
ftr-426	628	92	.	.	PUNCT
ftr-426	629	1	out	out	ADP
ftr-426	629	2	of	of	ADP
ftr-426	629	3	affection	affection	NOUN
ftr-426	629	4	,	,	PUNCT
ftr-426	629	5	respect	respect	NOUN
ftr-426	629	6	,	,	PUNCT
ftr-426	629	7	admiration	admiration	NOUN
ftr-426	629	8	,	,	PUNCT
ftr-426	629	9	charity	charity	NOUN
ftr-426	629	10	or	or	CCONJ
ftr-426	629	11	like	like	ADJ
ftr-426	629	12	impulses	impulse	NOUN
ftr-426	629	13	.	.	PUNCT
ftr-426	629	14	”168	”168	VERB
ftr-426	630	1	the	the	DET
ftr-426	630	2	transferor	transferor	NOUN
ftr-426	630	3	must	must	AUX
ftr-426	630	4	intend	intend	VERB
ftr-426	630	5	that	that	SCONJ
ftr-426	630	6	the	the	DET
ftr-426	630	7	transfer	transfer	NOUN
ftr-426	630	8	is	be	AUX
ftr-426	630	9	a	a	DET
ftr-426	630	10	gift169	gift169	PROPN
ftr-426	630	11	without	without	ADP
ftr-426	630	12	any	any	DET
ftr-426	630	13	strings	string	NOUN
ftr-426	630	14	or	or	CCONJ
ftr-426	630	15	expectation	expectation	NOUN
ftr-426	630	16	for	for	ADP
ftr-426	630	17	any	any	DET
ftr-426	630	18	returned	return	VERB
ftr-426	630	19	consideration.170	consideration.170	PRON
ftr-426	630	20	accordingly	accordingly	ADV
ftr-426	630	21	,	,	PUNCT
ftr-426	630	22	the	the	DET
ftr-426	630	23	gift	gift	NOUN
ftr-426	630	24	exclusion	exclusion	NOUN
ftr-426	630	25	does	do	AUX
ftr-426	630	26	not	not	PART
ftr-426	630	27	include	include	VERB
ftr-426	630	28	any	any	DET
ftr-426	630	29	amount	amount	NOUN
ftr-426	630	30	transferred	transfer	VERB
ftr-426	630	31	by	by	ADP
ftr-426	630	32	or	or	CCONJ
ftr-426	630	33	for	for	SCONJ
ftr-426	630	34	an	an	DET
ftr-426	630	35	employer	employer	NOUN
ftr-426	630	36	to	to	ADP
ftr-426	630	37	,	,	PUNCT
ftr-426	630	38	or	or	CCONJ
ftr-426	630	39	for	for	ADP
ftr-426	630	40	the	the	DET
ftr-426	630	41	benefit	benefit	NOUN
ftr-426	630	42	of	of	ADP
ftr-426	630	43	,	,	PUNCT
ftr-426	630	44	an	an	DET
ftr-426	630	45	employee.171	employee.171	NOUN
ftr-426	630	46	2005	2005	NUM
ftr-426	630	47	]	]	PUNCT
ftr-426	630	48	anatomy	anatomy	NOUN
ftr-426	630	49	of	of	ADP
ftr-426	630	50	a	a	DET
ftr-426	630	51	disaster	disaster	NOUN
ftr-426	630	52	979	979	NUM
ftr-426	630	53	priv	priv	NOUN
ftr-426	630	54	.	.	PUNCT
ftr-426	631	1	ltr	ltr	PROPN
ftr-426	631	2	.	.	PUNCT
ftr-426	631	3	rul	rul	PROPN
ftr-426	631	4	.	.	PUNCT
ftr-426	632	1	2003	2003	NUM
ftr-426	632	2	-	-	SYM
ftr-426	632	3	07	07	NUM
ftr-426	632	4	-	-	PUNCT
ftr-426	632	5	084	084	NUM
ftr-426	632	6	(	(	PUNCT
ftr-426	632	7	finding	find	VERB
ftr-426	632	8	that	that	SCONJ
ftr-426	632	9	hardship	hardship	NOUN
ftr-426	632	10	payments	payment	NOUN
ftr-426	632	11	made	make	VERB
ftr-426	632	12	to	to	ADP
ftr-426	632	13	employees	employee	NOUN
ftr-426	632	14	from	from	ADP
ftr-426	632	15	public	public	ADJ
ftr-426	632	16	charity	charity	NOUN
ftr-426	632	17	were	be	AUX
ftr-426	632	18	excludible	excludible	ADJ
ftr-426	632	19	gifts	gift	NOUN
ftr-426	632	20	because	because	SCONJ
ftr-426	632	21	corporate	corporate	ADJ
ftr-426	632	22	-	-	PUNCT
ftr-426	632	23	employer	employer	NOUN
ftr-426	632	24	did	do	AUX
ftr-426	632	25	not	not	PART
ftr-426	632	26	control	control	VERB
ftr-426	632	27	the	the	DET
ftr-426	632	28	charity	charity	NOUN
ftr-426	632	29	or	or	CCONJ
ftr-426	632	30	its	its	PRON
ftr-426	632	31	process	process	NOUN
ftr-426	632	32	for	for	ADP
ftr-426	632	33	selecting	select	VERB
ftr-426	632	34	recipients	recipient	NOUN
ftr-426	632	35	for	for	ADP
ftr-426	632	36	relief	relief	NOUN
ftr-426	632	37	)	)	PUNCT
ftr-426	632	38	.	.	PUNCT
ftr-426	633	1	172	172	X
ftr-426	633	2	.	.	PUNCT
ftr-426	633	3	rev	rev	PROPN
ftr-426	633	4	.	.	PROPN
ftr-426	633	5	rul	rul	PROPN
ftr-426	633	6	.	.	PUNCT
ftr-426	633	7	2003	2003	NUM
ftr-426	633	8	-	-	SYM
ftr-426	633	9	12	12	NUM
ftr-426	633	10	,	,	PUNCT
ftr-426	633	11	2003	2003	NUM
ftr-426	633	12	-	-	SYM
ftr-426	633	13	3	3	NUM
ftr-426	633	14	i.r.b	i.r.b	NOUN
ftr-426	633	15	.	.	PUNCT
ftr-426	633	16	283	283	NUM
ftr-426	633	17	;	;	PUNCT
ftr-426	633	18	see	see	VERB
ftr-426	633	19	comm’r	comm’r	NOUN
ftr-426	633	20	v.	v.	ADP
ftr-426	633	21	duberstein	duberstein	NOUN
ftr-426	633	22	,	,	PUNCT
ftr-426	633	23	363	363	NUM
ftr-426	633	24	u.s	u.s	PROPN
ftr-426	633	25	.	.	PROPN
ftr-426	633	26	278	278	NUM
ftr-426	633	27	,	,	PUNCT
ftr-426	633	28	285	285	NUM
ftr-426	633	29	(	(	PUNCT
ftr-426	633	30	1960	1960	NUM
ftr-426	633	31	)	)	PUNCT
ftr-426	633	32	.	.	PUNCT
ftr-426	634	1	173	173	X
ftr-426	634	2	.	.	PUNCT
ftr-426	635	1	see	see	VERB
ftr-426	635	2	kavoosi	kavoosi	NOUN
ftr-426	635	3	v.	v.	ADP
ftr-426	635	4	comm’r	comm’r	NOUN
ftr-426	635	5	,	,	PUNCT
ftr-426	635	6	t.c	t.c	PROPN
ftr-426	635	7	.	.	PROPN
ftr-426	635	8	memo	memo	NOUN
ftr-426	635	9	1986	1986	NUM
ftr-426	635	10	-	-	SYM
ftr-426	635	11	190	190	NUM
ftr-426	635	12	(	(	PUNCT
ftr-426	635	13	holding	hold	VERB
ftr-426	635	14	that	that	SCONJ
ftr-426	635	15	payments	payment	NOUN
ftr-426	635	16	made	make	VERB
ftr-426	635	17	to	to	ADP
ftr-426	635	18	friend	friend	NOUN
ftr-426	635	19	were	be	AUX
ftr-426	635	20	excludable	excludable	ADJ
ftr-426	635	21	gifts	gift	NOUN
ftr-426	635	22	because	because	SCONJ
ftr-426	635	23	of	of	ADP
ftr-426	635	24	his	his	PRON
ftr-426	635	25	personal	personal	ADJ
ftr-426	635	26	affection	affection	NOUN
ftr-426	635	27	for	for	ADP
ftr-426	635	28	his	his	PRON
ftr-426	635	29	friend	friend	NOUN
ftr-426	635	30	’s	’s	PART
ftr-426	635	31	parents	parent	NOUN
ftr-426	635	32	)	)	PUNCT
ftr-426	635	33	;	;	PUNCT
ftr-426	635	34	mesinger	mesinger	PROPN
ftr-426	635	35	v.	v.	PROPN
ftr-426	635	36	commissioner	commissioner	PROPN
ftr-426	635	37	,	,	PUNCT
ftr-426	635	38	t.c	t.c	PROPN
ftr-426	635	39	.	.	PROPN
ftr-426	635	40	memo	memo	NOUN
ftr-426	635	41	1972	1972	NUM
ftr-426	635	42	-	-	SYM
ftr-426	635	43	229	229	NUM
ftr-426	635	44	(	(	PUNCT
ftr-426	635	45	holding	hold	VERB
ftr-426	635	46	that	that	SCONJ
ftr-426	635	47	payments	payment	NOUN
ftr-426	635	48	to	to	ADP
ftr-426	635	49	writer	writer	NOUN
ftr-426	635	50	were	be	AUX
ftr-426	635	51	made	make	VERB
ftr-426	635	52	out	out	ADP
ftr-426	635	53	of	of	ADP
ftr-426	635	54	personal	personal	ADJ
ftr-426	635	55	affection	affection	NOUN
ftr-426	635	56	and	and	CCONJ
ftr-426	635	57	not	not	PART
ftr-426	635	58	because	because	SCONJ
ftr-426	635	59	of	of	ADP
ftr-426	635	60	an	an	DET
ftr-426	635	61	expected	expect	VERB
ftr-426	635	62	benefit	benefit	NOUN
ftr-426	635	63	)	)	PUNCT
ftr-426	635	64	.	.	PUNCT
ftr-426	636	1	174	174	NUM
ftr-426	636	2	.	.	PUNCT
ftr-426	637	1	rev	rev	PROPN
ftr-426	637	2	.	.	PROPN
ftr-426	638	1	rul	rul	PROPN
ftr-426	638	2	.	.	PUNCT
ftr-426	638	3	2003	2003	NUM
ftr-426	638	4	-	-	SYM
ftr-426	638	5	12	12	NUM
ftr-426	638	6	,	,	PUNCT
ftr-426	638	7	2003	2003	NUM
ftr-426	638	8	-	-	SYM
ftr-426	638	9	3	3	NUM
ftr-426	638	10	i.r.b	i.r.b	NOUN
ftr-426	638	11	.	.	PUNCT
ftr-426	639	1	283	283	NUM
ftr-426	639	2	.	.	X
ftr-426	640	1	175	175	NUM
ftr-426	640	2	.	.	PUNCT
ftr-426	641	1	rev	rev	PROPN
ftr-426	641	2	.	.	PROPN
ftr-426	642	1	rul	rul	PROPN
ftr-426	642	2	.	.	PUNCT
ftr-426	642	3	2003	2003	NUM
ftr-426	642	4	-	-	SYM
ftr-426	642	5	12	12	NUM
ftr-426	642	6	,	,	PUNCT
ftr-426	642	7	“	"	PUNCT
ftr-426	642	8	the	the	DET
ftr-426	642	9	internal	internal	ADJ
ftr-426	642	10	revenue	revenue	NOUN
ftr-426	642	11	service	service	NOUN
ftr-426	642	12	has	have	AUX
ftr-426	642	13	concluded	conclude	VERB
ftr-426	642	14	that	that	SCONJ
ftr-426	642	15	payments	payment	NOUN
ftr-426	642	16	made	make	VERB
ftr-426	642	17	by	by	ADP
ftr-426	642	18	governmental	governmental	ADJ
ftr-426	642	19	units	unit	NOUN
ftr-426	642	20	under	under	ADP
ftr-426	642	21	legislatively	legislatively	ADV
ftr-426	642	22	provided	provide	VERB
ftr-426	642	23	social	social	ADJ
ftr-426	642	24	benefits	benefit	NOUN
ftr-426	642	25	programs	program	NOUN
ftr-426	642	26	for	for	ADP
ftr-426	642	27	the	the	DET
ftr-426	642	28	promotion	promotion	NOUN
ftr-426	642	29	of	of	ADP
ftr-426	642	30	general	general	ADJ
ftr-426	642	31	welfare	welfare	NOUN
ftr-426	642	32	(	(	PUNCT
ftr-426	642	33	i.e.	i.e.	X
ftr-426	642	34	,	,	PUNCT
ftr-426	642	35	based	base	VERB
ftr-426	642	36	on	on	ADP
ftr-426	642	37	need	need	NOUN
ftr-426	642	38	)	)	PUNCT
ftr-426	642	39	is	be	AUX
ftr-426	642	40	not	not	PART
ftr-426	642	41	includ	includ	ADJ
ftr-426	642	42	ible	ible	ADJ
ftr-426	642	43	in	in	ADP
ftr-426	642	44	the	the	DET
ftr-426	642	45	gross	gross	ADJ
ftr-426	642	46	income	income	NOUN
ftr-426	642	47	of	of	ADP
ftr-426	642	48	the	the	DET
ftr-426	642	49	recipients	recipient	NOUN
ftr-426	642	50	of	of	ADP
ftr-426	642	51	the	the	DET
ftr-426	642	52	payments	payment	NOUN
ftr-426	642	53	.	.	PUNCT
ftr-426	642	54	.	.	PUNCT
ftr-426	642	55	.	.	PUNCT
ftr-426	642	56	.	.	PUNCT
ftr-426	642	57	”	"	PUNCT
ftr-426	643	1	i	i	PRON
ftr-426	643	2	d.	d.	PROPN
ftr-426	643	3	;	;	PUNCT
ftr-426	643	4	see	see	VERB
ftr-426	643	5	rev	rev	PROPN
ftr-426	643	6	.	.	PROPN
ftr-426	643	7	rul	rul	NOUN
ftr-426	643	8	.	.	PUNCT
ftr-426	644	1	98	98	NUM
ftr-426	644	2	-	-	SYM
ftr-426	644	3	19	19	NUM
ftr-426	644	4	,	,	PUNCT
ftr-426	644	5	199815	199815	NUM
ftr-426	644	6	i.r.b	i.r.b	NOUN
ftr-426	644	7	.	.	PROPN
ftr-426	644	8	5	5	NUM
ftr-426	644	9	(	(	PUNCT
ftr-426	644	10	permitting	permit	VERB
ftr-426	644	11	exclusion	exclusion	NOUN
ftr-426	644	12	of	of	ADP
ftr-426	644	13	relocation	relocation	NOUN
ftr-426	644	14	payments	payment	NOUN
ftr-426	644	15	authorized	authorize	VERB
ftr-426	644	16	and	and	CCONJ
ftr-426	644	17	funded	fund	VERB
ftr-426	644	18	by	by	ADP
ftr-426	644	19	the	the	DET
ftr-426	644	20	government	government	NOUN
ftr-426	644	21	)	)	PUNCT
ftr-426	644	22	;	;	PUNCT
ftr-426	644	23	rev	rev	PROPN
ftr-426	644	24	.	.	PROPN
ftr-426	645	1	rul	rul	PROPN
ftr-426	645	2	.	.	PUNCT
ftr-426	646	1	76	76	NUM
ftr-426	646	2	-	-	SYM
ftr-426	646	3	144	144	NUM
ftr-426	646	4	,	,	PUNCT
ftr-426	646	5	1976	1976	NUM
ftr-426	646	6	-	-	SYM
ftr-426	646	7	1	1	NUM
ftr-426	646	8	c.b	c.b	PROPN
ftr-426	646	9	.	.	PROPN
ftr-426	646	10	17	17	NUM
ftr-426	646	11	(	(	PUNCT
ftr-426	646	12	concluding	conclude	VERB
ftr-426	646	13	that	that	SCONJ
ftr-426	646	14	grants	grant	NOUN
ftr-426	646	15	received	receive	VERB
ftr-426	646	16	under	under	ADP
ftr-426	646	17	the	the	DET
ftr-426	646	18	disaster	disaster	NOUN
ftr-426	646	19	relief	relief	NOUN
ftr-426	646	20	act	act	NOUN
ftr-426	646	21	of	of	ADP
ftr-426	646	22	1974	1974	NUM
ftr-426	646	23	by	by	ADP
ftr-426	646	24	individuals	individual	NOUN
ftr-426	646	25	unable	unable	ADJ
ftr-426	646	26	to	to	PART
ftr-426	646	27	meet	meet	VERB
ftr-426	646	28	necessary	necessary	ADJ
ftr-426	646	29	expenses	expense	NOUN
ftr-426	646	30	or	or	CCONJ
ftr-426	646	31	serious	serious	ADJ
ftr-426	646	32	needs	need	NOUN
ftr-426	646	33	as	as	ADP
ftr-426	646	34	a	a	DET
ftr-426	646	35	result	result	NOUN
ftr-426	646	36	of	of	ADP
ftr-426	646	37	a	a	DET
ftr-426	646	38	disaster	disaster	NOUN
ftr-426	646	39	are	be	AUX
ftr-426	646	40	in	in	ADP
ftr-426	646	41	the	the	DET
ftr-426	646	42	interest	interest	NOUN
ftr-426	646	43	of	of	ADP
ftr-426	646	44	general	general	ADJ
ftr-426	646	45	welfare	welfare	NOUN
ftr-426	646	46	and	and	CCONJ
ftr-426	646	47	not	not	PART
ftr-426	646	48	includible	includible	NOUN
ftr-426	646	49	in	in	ADP
ftr-426	646	50	the	the	DET
ftr-426	646	51	recipients	recipient	NOUN
ftr-426	646	52	’	'	PUNCT
ftr-426	646	53	gross	gross	ADJ
ftr-426	646	54	income	income	NOUN
ftr-426	646	55	)	)	PUNCT
ftr-426	646	56	;	;	PUNCT
ftr-426	646	57	rev	rev	PROPN
ftr-426	646	58	.	.	PROPN
ftr-426	647	1	rul	rul	PROPN
ftr-426	647	2	.	.	PUNCT
ftr-426	647	3	82	82	NUM
ftr-426	647	4	-	-	SYM
ftr-426	647	5	106	106	NUM
ftr-426	647	6	,	,	PUNCT
ftr-426	647	7	1982	1982	NUM
ftr-426	647	8	-	-	SYM
ftr-426	647	9	1	1	NUM
ftr-426	647	10	c.b	c.b	PROPN
ftr-426	647	11	.	.	PROPN
ftr-426	647	12	16	16	NUM
ftr-426	647	13	(	(	PUNCT
ftr-426	647	14	providing	provide	VERB
ftr-426	647	15	that	that	SCONJ
ftr-426	647	16	payments	payment	NOUN
ftr-426	647	17	by	by	ADP
ftr-426	647	18	non	non	ADJ
ftr-426	647	19	-	-	ADJ
ftr-426	647	20	governmental	governmental	ADJ
ftr-426	647	21	entities	entity	NOUN
ftr-426	647	22	can	can	AUX
ftr-426	647	23	not	not	PART
ftr-426	647	24	be	be	AUX
ftr-426	647	25	considered	consider	VERB
ftr-426	647	26	payments	payment	NOUN
ftr-426	647	27	for	for	ADP
ftr-426	647	28	the	the	DET
ftr-426	647	29	general	general	ADJ
ftr-426	647	30	welfare	welfare	NOUN
ftr-426	647	31	and	and	CCONJ
ftr-426	647	32	therefore	therefore	ADV
ftr-426	647	33	may	may	AUX
ftr-426	647	34	not	not	PART
ftr-426	647	35	qualify	qualify	VERB
ftr-426	647	36	for	for	ADP
ftr-426	647	37	exclusion	exclusion	NOUN
ftr-426	647	38	from	from	ADP
ftr-426	647	39	gross	gross	ADJ
ftr-426	647	40	income	income	NOUN
ftr-426	647	41	under	under	ADP
ftr-426	647	42	the	the	DET
ftr-426	647	43	general	general	ADJ
ftr-426	647	44	welfare	welfare	NOUN
ftr-426	647	45	exclusion	exclusion	NOUN
ftr-426	647	46	)	)	PUNCT
ftr-426	647	47	;	;	PUNCT
ftr-426	647	48	chief	chief	ADJ
ftr-426	647	49	couns	coun	NOUN
ftr-426	647	50	.	.	PUNCT
ftr-426	648	1	adv	adv	PROPN
ftr-426	648	2	.	.	PROPN
ftr-426	648	3	200114044	200114044	NUM
ftr-426	648	4	(	(	PUNCT
ftr-426	648	5	finding	find	VERB
ftr-426	648	6	that	that	SCONJ
ftr-426	648	7	payments	payment	NOUN
ftr-426	648	8	from	from	ADP
ftr-426	648	9	fema	fema	PROPN
ftr-426	648	10	for	for	ADP
ftr-426	648	11	living	living	NOUN
ftr-426	648	12	expenses	expense	NOUN
ftr-426	648	13	to	to	PART
ftr-426	648	14	uninsured	uninsured	ADJ
ftr-426	648	15	or	or	CCONJ
ftr-426	648	16	underinsured	underinsured	ADJ
ftr-426	648	17	victims	victim	NOUN
ftr-426	648	18	of	of	ADP
ftr-426	648	19	presidentially	presidentially	ADV
ftr-426	648	20	declared	declare	VERB
ftr-426	648	21	disasters	disaster	NOUN
ftr-426	648	22	are	be	AUX
ftr-426	648	23	excluded	exclude	VERB
ftr-426	648	24	from	from	ADP
ftr-426	648	25	gross	gross	ADJ
ftr-426	648	26	income	income	NOUN
ftr-426	648	27	under	under	ADP
ftr-426	648	28	the	the	DET
ftr-426	648	29	“	"	PUNCT
ftr-426	648	30	general	general	ADJ
ftr-426	648	31	welfare	welfare	NOUN
ftr-426	648	32	”	"	PUNCT
ftr-426	648	33	exception	exception	NOUN
ftr-426	648	34	of	of	ADP
ftr-426	648	35	code	code	NOUN
ftr-426	648	36	§	§	PROPN
ftr-426	648	37	61	61	NUM
ftr-426	648	38	)	)	PUNCT
ftr-426	648	39	;	;	PUNCT
ftr-426	648	40	chief	chief	ADJ
ftr-426	648	41	couns	coun	NOUN
ftr-426	648	42	.	.	PUNCT
ftr-426	649	1	adv	adv	PRON
ftr-426	649	2	.	.	PROPN
ftr-426	649	3	200114045	200114045	NUM
ftr-426	649	4	(	(	PUNCT
ftr-426	649	5	same	same	ADJ
ftr-426	649	6	)	)	PUNCT
ftr-426	649	7	;	;	PUNCT
ftr-426	649	8	chief	chief	ADJ
ftr-426	649	9	couns	coun	NOUN
ftr-426	649	10	.	.	PUNCT
ftr-426	650	1	adv	adv	PROPN
ftr-426	650	2	.	.	PROPN
ftr-426	650	3	200114046	200114046	NUM
ftr-426	650	4	(	(	PUNCT
ftr-426	650	5	determining	determine	VERB
ftr-426	650	6	that	that	SCONJ
ftr-426	650	7	fema	fema	ADJ
ftr-426	650	8	payments	payment	NOUN
ftr-426	650	9	for	for	ADP
ftr-426	650	10	flood	flood	NOUN
ftr-426	650	11	insurance	insurance	NOUN
ftr-426	650	12	premiums	premium	NOUN
ftr-426	650	13	and	and	CCONJ
ftr-426	650	14	claim	claim	VERB
ftr-426	650	15	preparation	preparation	NOUN
ftr-426	650	16	expenses	expense	NOUN
ftr-426	650	17	are	be	AUX
ftr-426	650	18	excluded	exclude	VERB
ftr-426	650	19	from	from	ADP
ftr-426	650	20	gross	gross	ADJ
ftr-426	650	21	income	income	NOUN
ftr-426	650	22	)	)	PUNCT
ftr-426	650	23	;	;	PUNCT
ftr-426	650	24	priv	priv	NOUN
ftr-426	650	25	.	.	PUNCT
ftr-426	651	1	ltr	ltr	PROPN
ftr-426	651	2	.	.	PUNCT
ftr-426	651	3	rul	rul	PROPN
ftr-426	651	4	.	.	PUNCT
ftr-426	652	1	199918053	199918053	NUM
ftr-426	653	1	(	(	PUNCT
ftr-426	653	2	finding	find	VERB
ftr-426	653	3	that	that	SCONJ
ftr-426	653	4	state	state	NOUN
ftr-426	653	5	government	government	NOUN
ftr-426	653	6	assistance	assistance	NOUN
ftr-426	653	7	payments	payment	NOUN
ftr-426	653	8	for	for	ADP
ftr-426	653	9	food	food	NOUN
ftr-426	653	10	and	and	CCONJ
ftr-426	653	11	other	other	ADJ
ftr-426	653	12	necessities	necessity	NOUN
ftr-426	653	13	for	for	ADP
ftr-426	653	14	disaster	disaster	NOUN
ftr-426	653	15	victims	victim	NOUN
ftr-426	653	16	who	who	PRON
ftr-426	653	17	could	could	AUX
ftr-426	653	18	not	not	PART
ftr-426	653	19	afford	afford	VERB
ftr-426	653	20	to	to	PART
ftr-426	653	21	pay	pay	VERB
ftr-426	653	22	for	for	ADP
ftr-426	653	23	necessities	necessity	NOUN
ftr-426	653	24	were	be	AUX
ftr-426	653	25	excluded	exclude	VERB
ftr-426	653	26	from	from	ADP
ftr-426	653	27	gross	gross	ADJ
ftr-426	653	28	income	income	NOUN
ftr-426	653	29	)	)	PUNCT
ftr-426	653	30	;	;	PUNCT
ftr-426	653	31	chief	chief	ADJ
ftr-426	653	32	couns	coun	NOUN
ftr-426	653	33	.	.	PUNCT
ftr-426	654	1	adv	adv	PRON
ftr-426	654	2	.	.	PROPN
ftr-426	654	3	200017040	200017040	NUM
ftr-426	654	4	(	(	PUNCT
ftr-426	654	5	finding	find	VERB
ftr-426	654	6	that	that	SCONJ
ftr-426	654	7	payments	payment	NOUN
ftr-426	654	8	made	make	VERB
ftr-426	654	9	pursuant	pursuant	ADJ
ftr-426	654	10	to	to	ADP
ftr-426	654	11	state	state	NOUN
ftr-426	654	12	disaster	disaster	NOUN
ftr-426	654	13	relief	relief	NOUN
ftr-426	654	14	program	program	NOUN
ftr-426	654	15	to	to	PART
ftr-426	654	16	assist	assist	VERB
ftr-426	654	17	individuals	individual	NOUN
ftr-426	654	18	purchasing	purchase	VERB
ftr-426	654	19	comparable	comparable	ADJ
ftr-426	654	20	housing	housing	NOUN
ftr-426	654	21	outside	outside	ADP
ftr-426	654	22	of	of	ADP
ftr-426	654	23	flood	flood	NOUN
ftr-426	654	24	plain	plain	NOUN
ftr-426	654	25	were	be	AUX
ftr-426	654	26	excluded	exclude	VERB
ftr-426	654	27	from	from	ADP
ftr-426	654	28	gross	gross	ADJ
ftr-426	654	29	income	income	NOUN
ftr-426	654	30	)	)	PUNCT
ftr-426	654	31	.	.	PUNCT
ftr-426	655	1	however	however	ADV
ftr-426	655	2	,	,	PUNCT
ftr-426	655	3	transfers	transfer	NOUN
ftr-426	655	4	made	make	VERB
ftr-426	655	5	by	by	ADP
ftr-426	655	6	charities	charity	NOUN
ftr-426	655	7	and	and	CCONJ
ftr-426	655	8	private	private	ADJ
ftr-426	655	9	parties	party	NOUN
ftr-426	655	10	to	to	ADP
ftr-426	655	11	disaster	disaster	NOUN
ftr-426	655	12	victims	victim	NOUN
ftr-426	655	13	without	without	ADP
ftr-426	655	14	any	any	DET
ftr-426	655	15	expectation	expectation	NOUN
ftr-426	655	16	of	of	ADP
ftr-426	655	17	returned	return	VERB
ftr-426	655	18	consideration	consideration	NOUN
ftr-426	655	19	will	will	AUX
ftr-426	655	20	qualify	qualify	VERB
ftr-426	655	21	for	for	ADP
ftr-426	655	22	this	this	DET
ftr-426	655	23	exclusion	exclusion	NOUN
ftr-426	655	24	from	from	ADP
ftr-426	655	25	gross	gross	ADJ
ftr-426	655	26	income	income	NOUN
ftr-426	655	27	.	.	PUNCT
ftr-426	656	1	“	"	PUNCT
ftr-426	656	2	[	[	X
ftr-426	656	3	a	a	X
ftr-426	656	4	]	]	X
ftr-426	656	5	payment	payment	NOUN
ftr-426	656	6	made	make	VERB
ftr-426	656	7	by	by	ADP
ftr-426	656	8	a	a	DET
ftr-426	656	9	charity	charity	NOUN
ftr-426	656	10	to	to	ADP
ftr-426	656	11	an	an	DET
ftr-426	656	12	individual	individual	NOUN
ftr-426	656	13	that	that	PRON
ftr-426	656	14	responds	respond	VERB
ftr-426	656	15	to	to	ADP
ftr-426	656	16	the	the	DET
ftr-426	656	17	individual	individual	NOUN
ftr-426	656	18	’s	’s	PART
ftr-426	656	19	needs	need	NOUN
ftr-426	656	20	,	,	PUNCT
ftr-426	656	21	and	and	CCONJ
ftr-426	656	22	does	do	AUX
ftr-426	656	23	not	not	PART
ftr-426	656	24	proceed	proceed	VERB
ftr-426	656	25	from	from	ADP
ftr-426	656	26	any	any	DET
ftr-426	656	27	moral	moral	ADJ
ftr-426	656	28	or	or	CCONJ
ftr-426	656	29	legal	legal	ADJ
ftr-426	656	30	duty	duty	NOUN
ftr-426	656	31	,	,	PUNCT
ftr-426	656	32	is	be	AUX
ftr-426	656	33	motivated	motivate	VERB
ftr-426	656	34	by	by	ADP
ftr-426	656	35	detached	detached	ADJ
ftr-426	656	36	and	and	CCONJ
ftr-426	656	37	disinterested	disinterested	ADJ
ftr-426	656	38	generosity	generosity	NOUN
ftr-426	656	39	.	.	PUNCT
ftr-426	656	40	”172	”172	PUNCT
ftr-426	657	1	taxpayers	taxpayer	NOUN
ftr-426	657	2	that	that	PRON
ftr-426	657	3	receive	receive	VERB
ftr-426	657	4	cash	cash	NOUN
ftr-426	657	5	or	or	CCONJ
ftr-426	657	6	real	real	ADJ
ftr-426	657	7	or	or	CCONJ
ftr-426	657	8	personal	personal	ADJ
ftr-426	657	9	property	property	NOUN
ftr-426	657	10	interests	interest	NOUN
ftr-426	657	11	from	from	ADP
ftr-426	657	12	any	any	DET
ftr-426	657	13	transferor	transferor	NOUN
ftr-426	657	14	out	out	ADP
ftr-426	657	15	of	of	ADP
ftr-426	657	16	love	love	NOUN
ftr-426	657	17	and	and	CCONJ
ftr-426	657	18	affection	affection	NOUN
ftr-426	657	19	can	can	AUX
ftr-426	657	20	exclude	exclude	VERB
ftr-426	657	21	them	they	PRON
ftr-426	657	22	from	from	ADP
ftr-426	657	23	gross	gross	ADJ
ftr-426	657	24	income.173	income.173	PROPN
ftr-426	657	25	governmental	governmental	ADJ
ftr-426	657	26	relief	relief	NOUN
ftr-426	657	27	in	in	ADP
ftr-426	657	28	response	response	NOUN
ftr-426	657	29	to	to	ADP
ftr-426	657	30	a	a	DET
ftr-426	657	31	disaster	disaster	NOUN
ftr-426	657	32	generally	generally	ADV
ftr-426	657	33	does	do	AUX
ftr-426	657	34	not	not	PART
ftr-426	657	35	constitute	constitute	VERB
ftr-426	657	36	a	a	DET
ftr-426	657	37	gift	gift	NOUN
ftr-426	657	38	because	because	SCONJ
ftr-426	657	39	the	the	DET
ftr-426	657	40	government	government	NOUN
ftr-426	657	41	does	do	AUX
ftr-426	657	42	not	not	PART
ftr-426	657	43	have	have	VERB
ftr-426	657	44	the	the	DET
ftr-426	657	45	requisite	requisite	ADJ
ftr-426	657	46	donative	donative	ADJ
ftr-426	657	47	intent	intent	NOUN
ftr-426	657	48	because	because	SCONJ
ftr-426	657	49	it	it	PRON
ftr-426	657	50	is	be	AUX
ftr-426	657	51	obligated	obligate	VERB
ftr-426	657	52	to	to	PART
ftr-426	657	53	provide	provide	VERB
ftr-426	657	54	disaster	disaster	NOUN
ftr-426	657	55	relief.174	relief.174	PROPN
ftr-426	657	56	accordingly	accordingly	ADV
ftr-426	657	57	,	,	PUNCT
ftr-426	657	58	these	these	DET
ftr-426	657	59	payments	payment	NOUN
ftr-426	657	60	are	be	AUX
ftr-426	657	61	not	not	PART
ftr-426	657	62	excludible	excludible	ADJ
ftr-426	657	63	from	from	ADP
ftr-426	657	64	gross	gross	ADJ
ftr-426	657	65	income	income	NOUN
ftr-426	657	66	under	under	ADP
ftr-426	657	67	the	the	DET
ftr-426	657	68	gift	gift	NOUN
ftr-426	657	69	exclusion	exclusion	NOUN
ftr-426	657	70	.	.	PUNCT
ftr-426	658	1	alternatively	alternatively	ADV
ftr-426	658	2	,	,	PUNCT
ftr-426	658	3	disaster	disaster	NOUN
ftr-426	658	4	relief	relief	NOUN
ftr-426	658	5	payments	payment	NOUN
ftr-426	658	6	“	"	PUNCT
ftr-426	658	7	made	make	VERB
ftr-426	658	8	by	by	ADP
ftr-426	658	9	governmental	governmental	ADJ
ftr-426	658	10	units	unit	NOUN
ftr-426	658	11	under	under	ADP
ftr-426	658	12	legislatively	legislatively	ADV
ftr-426	658	13	provided	provide	VERB
ftr-426	658	14	social	social	ADJ
ftr-426	658	15	benefit	benefit	NOUN
ftr-426	658	16	programs	program	NOUN
ftr-426	658	17	for	for	ADP
ftr-426	658	18	the	the	DET
ftr-426	658	19	promotion	promotion	NOUN
ftr-426	658	20	of	of	ADP
ftr-426	658	21	the	the	DET
ftr-426	658	22	general	general	ADJ
ftr-426	658	23	welfare	welfare	NOUN
ftr-426	658	24	(	(	PUNCT
ftr-426	658	25	i.e.	i.e.	X
ftr-426	658	26	,	,	PUNCT
ftr-426	658	27	based	base	VERB
ftr-426	658	28	on	on	ADP
ftr-426	658	29	need	need	NOUN
ftr-426	658	30	)	)	PUNCT
ftr-426	658	31	”	"	PUNCT
ftr-426	658	32	are	be	AUX
ftr-426	658	33	not	not	PART
ftr-426	658	34	includible	includible	ADJ
ftr-426	658	35	in	in	ADP
ftr-426	658	36	gross	gross	ADJ
ftr-426	658	37	income	income	NOUN
ftr-426	658	38	under	under	ADP
ftr-426	658	39	the	the	DET
ftr-426	658	40	“	"	PUNCT
ftr-426	658	41	general	general	ADJ
ftr-426	658	42	welfare	welfare	NOUN
ftr-426	658	43	exclusion	exclusion	NOUN
ftr-426	658	44	.	.	PUNCT
ftr-426	659	1	”175	”175	PUNCT
ftr-426	660	1	more	more	ADV
ftr-426	660	2	recently	recently	ADV
ftr-426	660	3	,	,	PUNCT
ftr-426	660	4	congress	congress	PROPN
ftr-426	660	5	incorporated	incorporate	VERB
ftr-426	660	6	this	this	DET
ftr-426	660	7	longstanding	longstanding	ADJ
ftr-426	660	8	general	general	ADJ
ftr-426	660	9	exclusion	exclusion	NOUN
ftr-426	660	10	into	into	ADP
ftr-426	660	11	a	a	DET
ftr-426	660	12	specific	specific	ADJ
ftr-426	660	13	exclusion	exclusion	NOUN
ftr-426	660	14	under	under	ADP
ftr-426	660	15	the	the	DET
ftr-426	660	16	code	code	NOUN
ftr-426	660	17	.	.	PUNCT
ftr-426	661	1	the	the	DET
ftr-426	661	2	new	new	ADJ
ftr-426	661	3	provision	provision	NOUN
ftr-426	661	4	excludes	exclude	VERB
ftr-426	661	5	from	from	ADP
ftr-426	661	6	gross	gross	ADJ
ftr-426	661	7	income	income	NOUN
ftr-426	661	8	all	all	DET
ftr-426	661	9	disaster	disaster	NOUN
ftr-426	661	10	relief	relief	NOUN
ftr-426	661	11	provided	provide	VERB
ftr-426	661	12	by	by	ADP
ftr-426	661	13	980	980	NUM
ftr-426	661	14	florida	florida	PROPN
ftr-426	661	15	tax	tax	NOUN
ftr-426	661	16	review	review	NOUN
ftr-426	662	1	[	[	X
ftr-426	662	2	vol.6:10	vol.6:10	PROPN
ftr-426	662	3	176	176	NUM
ftr-426	662	4	.	.	PUNCT
ftr-426	663	1	irc	irc	PROPN
ftr-426	663	2	§	§	PROPN
ftr-426	663	3	139(b)(1	139(b)(1	NOUN
ftr-426	663	4	)	)	PUNCT
ftr-426	663	5	,	,	PUNCT
ftr-426	663	6	(	(	PUNCT
ftr-426	663	7	2	2	X
ftr-426	663	8	)	)	PUNCT
ftr-426	663	9	and	and	CCONJ
ftr-426	663	10	(	(	PUNCT
ftr-426	663	11	4	4	NUM
ftr-426	663	12	)	)	PUNCT
ftr-426	663	13	;	;	PUNCT
ftr-426	663	14	see	see	VERB
ftr-426	663	15	also	also	ADV
ftr-426	663	16	rev	rev	VERB
ftr-426	663	17	.	.	PUNCT
ftr-426	663	18	rul	rul	PROPN
ftr-426	663	19	.	.	PUNCT
ftr-426	663	20	2003	2003	NUM
ftr-426	663	21	-	-	SYM
ftr-426	663	22	12	12	NUM
ftr-426	663	23	,	,	PUNCT
ftr-426	663	24	2003	2003	NUM
ftr-426	663	25	-	-	SYM
ftr-426	663	26	1	1	NUM
ftr-426	663	27	c.b	c.b	PROPN
ftr-426	663	28	.	.	PROPN
ftr-426	663	29	283	283	NUM
ftr-426	663	30	(	(	PUNCT
ftr-426	663	31	demonstrating	demonstrate	VERB
ftr-426	663	32	that	that	SCONJ
ftr-426	663	33	while	while	SCONJ
ftr-426	663	34	certain	certain	ADJ
ftr-426	663	35	disaster	disaster	NOUN
ftr-426	663	36	relief	relief	NOUN
ftr-426	663	37	payments	payment	NOUN
ftr-426	663	38	from	from	ADP
ftr-426	663	39	employers	employer	NOUN
ftr-426	663	40	to	to	ADP
ftr-426	663	41	employees	employee	NOUN
ftr-426	663	42	are	be	AUX
ftr-426	663	43	accessions	accession	NOUN
ftr-426	663	44	to	to	ADP
ftr-426	663	45	wealth	wealth	NOUN
ftr-426	663	46	that	that	PRON
ftr-426	663	47	can	can	AUX
ftr-426	663	48	not	not	PART
ftr-426	663	49	be	be	AUX
ftr-426	663	50	excluded	exclude	VERB
ftr-426	663	51	as	as	ADP
ftr-426	663	52	a	a	DET
ftr-426	663	53	gift	gift	NOUN
ftr-426	663	54	or	or	CCONJ
ftr-426	663	55	under	under	ADP
ftr-426	663	56	the	the	DET
ftr-426	663	57	“	"	PUNCT
ftr-426	663	58	general	general	ADJ
ftr-426	663	59	welfare	welfare	NOUN
ftr-426	663	60	exception	exception	NOUN
ftr-426	663	61	,	,	PUNCT
ftr-426	663	62	”	"	PUNCT
ftr-426	663	63	they	they	PRON
ftr-426	663	64	can	can	AUX
ftr-426	663	65	be	be	AUX
ftr-426	663	66	excluded	exclude	VERB
ftr-426	663	67	under	under	ADP
ftr-426	663	68	code	code	NOUN
ftr-426	663	69	§	§	PROPN
ftr-426	663	70	139	139	NUM
ftr-426	663	71	)	)	PUNCT
ftr-426	663	72	.	.	PUNCT
ftr-426	664	1	177	177	NUM
ftr-426	664	2	.	.	PUNCT
ftr-426	665	1	pub	pub	NOUN
ftr-426	665	2	.	.	PUNCT
ftr-426	666	1	l.	l.	PROPN
ftr-426	666	2	no	no	INTJ
ftr-426	666	3	.	.	PROPN
ftr-426	666	4	,	,	PUNCT
ftr-426	666	5	107	107	NUM
ftr-426	666	6	-	-	SYM
ftr-426	666	7	134	134	NUM
ftr-426	666	8	,	,	PUNCT
ftr-426	666	9	§	§	PROPN
ftr-426	666	10	111	111	NUM
ftr-426	666	11	,	,	PUNCT
ftr-426	666	12	115	115	NUM
ftr-426	666	13	stat	stat	NOUN
ftr-426	666	14	.	.	PUNCT
ftr-426	667	1	2427	2427	NUM
ftr-426	667	2	(	(	PUNCT
ftr-426	667	3	2002	2002	NUM
ftr-426	667	4	)	)	PUNCT
ftr-426	667	5	,	,	PUNCT
ftr-426	667	6	(	(	PUNCT
ftr-426	667	7	setting	set	VERB
ftr-426	667	8	forth	forth	ADP
ftr-426	667	9	new	new	ADJ
ftr-426	667	10	code	code	NOUN
ftr-426	667	11	§	§	NOUN
ftr-426	667	12	139	139	NUM
ftr-426	667	13	effective	effective	ADJ
ftr-426	667	14	for	for	ADP
ftr-426	667	15	taxable	taxable	ADJ
ftr-426	667	16	years	year	NOUN
ftr-426	667	17	ending	end	VERB
ftr-426	667	18	on	on	ADP
ftr-426	667	19	or	or	CCONJ
ftr-426	667	20	after	after	ADP
ftr-426	667	21	september	september	PROPN
ftr-426	667	22	11	11	NUM
ftr-426	667	23	,	,	PUNCT
ftr-426	667	24	2001	2001	NUM
ftr-426	667	25	)	)	PUNCT
ftr-426	667	26	.	.	PUNCT
ftr-426	668	1	178	178	NUM
ftr-426	668	2	.	.	PUNCT
ftr-426	669	1	irc	irc	PROPN
ftr-426	669	2	§	§	PROPN
ftr-426	669	3	§	§	PROPN
ftr-426	669	4	139(a	139(a	PROPN
ftr-426	669	5	)	)	PUNCT
ftr-426	669	6	,	,	PUNCT
ftr-426	669	7	61(a	61(a	NUM
ftr-426	669	8	)	)	PUNCT
ftr-426	669	9	,	,	PUNCT
ftr-426	669	10	63	63	NUM
ftr-426	669	11	(	(	PUNCT
ftr-426	669	12	setting	set	VERB
ftr-426	669	13	forth	forth	ADP
ftr-426	669	14	an	an	DET
ftr-426	669	15	exclusion	exclusion	NOUN
ftr-426	669	16	from	from	ADP
ftr-426	669	17	gross	gross	ADJ
ftr-426	669	18	income	income	NOUN
ftr-426	669	19	and	and	CCONJ
ftr-426	669	20	in	in	ADP
ftr-426	669	21	turn	turn	NOUN
ftr-426	669	22	taxable	taxable	ADJ
ftr-426	669	23	income	income	NOUN
ftr-426	669	24	any	any	DET
ftr-426	669	25	amount	amount	NOUN
ftr-426	669	26	received	receive	VERB
ftr-426	669	27	as	as	ADP
ftr-426	669	28	a	a	DET
ftr-426	669	29	“	"	PUNCT
ftr-426	669	30	qualified	qualified	ADJ
ftr-426	669	31	disaster	disaster	NOUN
ftr-426	669	32	relief	relief	NOUN
ftr-426	669	33	payment	payment	NOUN
ftr-426	669	34	”	"	PUNCT
ftr-426	669	35	)	)	PUNCT
ftr-426	669	36	.	.	PUNCT
ftr-426	670	1	179	179	NUM
ftr-426	670	2	.	.	PUNCT
ftr-426	671	1	see	see	VERB
ftr-426	671	2	irc	irc	PROPN
ftr-426	671	3	§	§	PROPN
ftr-426	671	4	139(c	139(c	PROPN
ftr-426	671	5	)	)	PUNCT
ftr-426	671	6	,	,	PUNCT
ftr-426	671	7	(	(	PUNCT
ftr-426	671	8	e	e	NOUN
ftr-426	671	9	)	)	PUNCT
ftr-426	671	10	(	(	PUNCT
ftr-426	671	11	setting	set	VERB
ftr-426	671	12	forth	forth	ADP
ftr-426	671	13	definition	definition	NOUN
ftr-426	671	14	of	of	ADP
ftr-426	671	15	qualified	qualified	ADJ
ftr-426	671	16	disaster	disaster	NOUN
ftr-426	671	17	)	)	PUNCT
ftr-426	671	18	.	.	PUNCT
ftr-426	672	1	180	180	NUM
ftr-426	672	2	.	.	PUNCT
ftr-426	672	3	irc	irc	PROPN
ftr-426	672	4	§	§	PROPN
ftr-426	672	5	139(b)(1	139(b)(1	NOUN
ftr-426	672	6	)	)	PUNCT
ftr-426	672	7	.	.	PUNCT
ftr-426	673	1	181	181	X
ftr-426	673	2	.	.	PUNCT
ftr-426	674	1	see	see	VERB
ftr-426	674	2	maule	maule	NOUN
ftr-426	674	3	,	,	PUNCT
ftr-426	674	4	supra	supra	PROPN
ftr-426	674	5	note	note	NOUN
ftr-426	674	6	150	150	NUM
ftr-426	674	7	,	,	PUNCT
ftr-426	674	8	at	at	ADP
ftr-426	674	9	a-199	a-199	PRON
ftr-426	674	10	.	.	PUNCT
ftr-426	675	1	182	182	NUM
ftr-426	675	2	.	.	PUNCT
ftr-426	675	3	irc	irc	PROPN
ftr-426	675	4	§	§	PROPN
ftr-426	675	5	139(b)(2	139(b)(2	NUM
ftr-426	675	6	)	)	PUNCT
ftr-426	675	7	.	.	PUNCT
ftr-426	676	1	183	183	NUM
ftr-426	676	2	.	.	PUNCT
ftr-426	676	3	staff	staff	NOUN
ftr-426	676	4	of	of	ADP
ftr-426	676	5	the	the	DET
ftr-426	676	6	joint	joint	ADJ
ftr-426	676	7	comm	comm	NOUN
ftr-426	676	8	.	.	PUNCT
ftr-426	677	1	on	on	ADP
ftr-426	677	2	taxation	taxation	NOUN
ftr-426	677	3	,	,	PUNCT
ftr-426	677	4	technical	technical	ADJ
ftr-426	677	5	explanation	explanation	NOUN
ftr-426	677	6	of	of	ADP
ftr-426	677	7	the	the	DET
ftr-426	677	8	“	"	PUNCT
ftr-426	677	9	victims	victim	NOUN
ftr-426	677	10	of	of	ADP
ftr-426	677	11	terrorism	terrorism	NOUN
ftr-426	677	12	tax	tax	NOUN
ftr-426	677	13	relief	relief	NOUN
ftr-426	677	14	act	act	NOUN
ftr-426	677	15	of	of	ADP
ftr-426	677	16	2001	2001	NUM
ftr-426	677	17	,	,	PUNCT
ftr-426	677	18	”	"	PUNCT
ftr-426	677	19	as	as	SCONJ
ftr-426	677	20	passed	pass	VERB
ftr-426	677	21	by	by	ADP
ftr-426	677	22	the	the	DET
ftr-426	677	23	house	house	NOUN
ftr-426	677	24	and	and	CCONJ
ftr-426	677	25	the	the	DET
ftr-426	677	26	senate	senate	PROPN
ftr-426	677	27	on	on	ADP
ftr-426	677	28	dec	dec	PROPN
ftr-426	677	29	.	.	PROPN
ftr-426	677	30	20	20	NUM
ftr-426	677	31	,	,	PUNCT
ftr-426	677	32	2001	2001	NUM
ftr-426	677	33	,	,	PUNCT
ftr-426	677	34	16	16	NUM
ftr-426	677	35	(	(	PUNCT
ftr-426	677	36	comm	comm	NOUN
ftr-426	677	37	.	.	PUNCT
ftr-426	677	38	print	print	NOUN
ftr-426	677	39	2001	2001	NUM
ftr-426	677	40	)	)	PUNCT
ftr-426	677	41	.	.	PUNCT
ftr-426	678	1	184	184	X
ftr-426	678	2	.	.	PUNCT
ftr-426	679	1	irc	irc	PROPN
ftr-426	679	2	§	§	PROPN
ftr-426	679	3	139(b)(4	139(b)(4	NUM
ftr-426	679	4	)	)	PUNCT
ftr-426	679	5	.	.	PUNCT
ftr-426	680	1	also	also	ADV
ftr-426	680	2	included	include	VERB
ftr-426	680	3	in	in	ADP
ftr-426	680	4	the	the	DET
ftr-426	680	5	definition	definition	NOUN
ftr-426	680	6	of	of	ADP
ftr-426	680	7	“	"	PUNCT
ftr-426	680	8	qualified	qualified	ADJ
ftr-426	680	9	disaster	disaster	NOUN
ftr-426	680	10	relief	relief	NOUN
ftr-426	680	11	payment	payment	NOUN
ftr-426	680	12	”	"	PUNCT
ftr-426	680	13	is	be	AUX
ftr-426	680	14	any	any	DET
ftr-426	680	15	payment	payment	NOUN
ftr-426	680	16	to	to	ADP
ftr-426	680	17	or	or	CCONJ
ftr-426	680	18	for	for	ADP
ftr-426	680	19	the	the	DET
ftr-426	680	20	benefit	benefit	NOUN
ftr-426	680	21	of	of	ADP
ftr-426	680	22	an	an	DET
ftr-426	680	23	individual	individual	NOUN
ftr-426	680	24	“	"	PUNCT
ftr-426	680	25	by	by	ADP
ftr-426	680	26	a	a	DET
ftr-426	680	27	person	person	NOUN
ftr-426	680	28	engaged	engage	VERB
ftr-426	680	29	in	in	ADP
ftr-426	680	30	the	the	DET
ftr-426	680	31	furnishing	furnishing	NOUN
ftr-426	680	32	or	or	CCONJ
ftr-426	680	33	sale	sale	NOUN
ftr-426	680	34	of	of	ADP
ftr-426	680	35	transportation	transportation	NOUN
ftr-426	680	36	as	as	ADP
ftr-426	680	37	a	a	DET
ftr-426	680	38	common	common	ADJ
ftr-426	680	39	carrier	carrier	NOUN
ftr-426	680	40	by	by	ADP
ftr-426	680	41	reason	reason	NOUN
ftr-426	680	42	of	of	ADP
ftr-426	680	43	the	the	DET
ftr-426	680	44	death	death	NOUN
ftr-426	680	45	or	or	CCONJ
ftr-426	680	46	personal	personal	ADJ
ftr-426	680	47	physical	physical	ADJ
ftr-426	680	48	injuries	injury	NOUN
ftr-426	680	49	incurred	incur	VERB
ftr-426	680	50	as	as	ADP
ftr-426	680	51	a	a	DET
ftr-426	680	52	result	result	NOUN
ftr-426	680	53	of	of	ADP
ftr-426	680	54	a	a	DET
ftr-426	680	55	qualified	qualified	ADJ
ftr-426	680	56	disaster	disaster	NOUN
ftr-426	680	57	.	.	PUNCT
ftr-426	680	58	”	"	PUNCT
ftr-426	681	1	irc	irc	PROPN
ftr-426	681	2	§	§	PROPN
ftr-426	681	3	139(b)(3	139(b)(3	NUM
ftr-426	681	4	)	)	PUNCT
ftr-426	681	5	.	.	PUNCT
ftr-426	682	1	185	185	NUM
ftr-426	682	2	.	.	PUNCT
ftr-426	683	1	see	see	VERB
ftr-426	683	2	maule	maule	NOUN
ftr-426	683	3	,	,	PUNCT
ftr-426	683	4	supra	supra	PROPN
ftr-426	683	5	note	note	NOUN
ftr-426	683	6	150	150	NUM
ftr-426	683	7	,	,	PUNCT
ftr-426	683	8	at	at	ADP
ftr-426	683	9	a-200	a-200	PROPN
ftr-426	683	10	.	.	PUNCT
ftr-426	684	1	government	government	NOUN
ftr-426	684	2	and	and	CCONJ
ftr-426	684	3	certain	certain	ADJ
ftr-426	684	4	disaster	disaster	NOUN
ftr-426	684	5	relief	relief	NOUN
ftr-426	684	6	provided	provide	VERB
ftr-426	684	7	by	by	ADP
ftr-426	684	8	any	any	DET
ftr-426	684	9	transferor	transferor	NOUN
ftr-426	684	10	,	,	PUNCT
ftr-426	684	11	including	include	VERB
ftr-426	684	12	certain	certain	ADJ
ftr-426	684	13	transfers	transfer	NOUN
ftr-426	684	14	from	from	ADP
ftr-426	684	15	employers	employer	NOUN
ftr-426	684	16	to	to	ADP
ftr-426	684	17	employees.176	employees.176	PROPN
ftr-426	684	18	3	3	NUM
ftr-426	684	19	.	.	PUNCT
ftr-426	684	20	disaster	disaster	NOUN
ftr-426	684	21	relief	relief	NOUN
ftr-426	684	22	payments	payment	NOUN
ftr-426	684	23	:	:	PUNCT
ftr-426	684	24	irc	irc	ADP
ftr-426	684	25	section	section	NOUN
ftr-426	684	26	139	139	NUM
ftr-426	684	27	in	in	ADP
ftr-426	684	28	response	response	NOUN
ftr-426	684	29	to	to	ADP
ftr-426	684	30	the	the	DET
ftr-426	684	31	tragic	tragic	ADJ
ftr-426	684	32	events	event	NOUN
ftr-426	684	33	of	of	ADP
ftr-426	684	34	september	september	PROPN
ftr-426	684	35	11th	11th	NOUN
ftr-426	684	36	,	,	PUNCT
ftr-426	684	37	congress	congress	PROPN
ftr-426	684	38	enacted	enact	VERB
ftr-426	684	39	the	the	DET
ftr-426	684	40	victims	victim	NOUN
ftr-426	684	41	of	of	ADP
ftr-426	684	42	terrorism	terrorism	NOUN
ftr-426	684	43	tax	tax	NOUN
ftr-426	684	44	relief	relief	NOUN
ftr-426	684	45	act	act	NOUN
ftr-426	684	46	of	of	ADP
ftr-426	684	47	2001,177	2001,177	NUM
ftr-426	684	48	which	which	PRON
ftr-426	684	49	among	among	ADP
ftr-426	684	50	other	other	ADJ
ftr-426	684	51	things	thing	NOUN
ftr-426	684	52	,	,	PUNCT
ftr-426	684	53	provides	provide	VERB
ftr-426	684	54	under	under	ADP
ftr-426	684	55	code	code	NOUN
ftr-426	684	56	section	section	NOUN
ftr-426	684	57	139	139	NUM
ftr-426	684	58	that	that	SCONJ
ftr-426	684	59	gross	gross	ADJ
ftr-426	684	60	income	income	NOUN
ftr-426	684	61	does	do	AUX
ftr-426	684	62	not	not	PART
ftr-426	684	63	include	include	VERB
ftr-426	684	64	any	any	DET
ftr-426	684	65	amount	amount	NOUN
ftr-426	684	66	received	receive	VERB
ftr-426	684	67	by	by	ADP
ftr-426	684	68	an	an	DET
ftr-426	684	69	individual	individual	NOUN
ftr-426	684	70	as	as	ADP
ftr-426	684	71	a	a	DET
ftr-426	684	72	“	"	PUNCT
ftr-426	684	73	qualified	qualified	ADJ
ftr-426	684	74	disaster	disaster	NOUN
ftr-426	684	75	relief	relief	NOUN
ftr-426	684	76	payment	payment	NOUN
ftr-426	684	77	.	.	PUNCT
ftr-426	685	1	”178	”178	PUNCT
ftr-426	685	2	the	the	DET
ftr-426	685	3	definition	definition	NOUN
ftr-426	685	4	of	of	ADP
ftr-426	685	5	a	a	DET
ftr-426	685	6	“	"	PUNCT
ftr-426	685	7	qualified	qualified	ADJ
ftr-426	685	8	disaster	disaster	NOUN
ftr-426	685	9	relief	relief	NOUN
ftr-426	685	10	payment	payment	NOUN
ftr-426	685	11	”	"	PUNCT
ftr-426	685	12	is	be	AUX
ftr-426	685	13	very	very	ADV
ftr-426	685	14	comprehensive	comprehensive	ADJ
ftr-426	685	15	with	with	ADP
ftr-426	685	16	narrow	narrow	ADJ
ftr-426	685	17	and	and	CCONJ
ftr-426	685	18	well	well	ADV
ftr-426	685	19	-	-	PUNCT
ftr-426	685	20	reasoned	reason	VERB
ftr-426	685	21	exceptions.179	exceptions.179	NOUN
ftr-426	685	22	specifically	specifically	ADV
ftr-426	685	23	,	,	PUNCT
ftr-426	685	24	a	a	DET
ftr-426	685	25	qualified	qualified	ADJ
ftr-426	685	26	disaster	disaster	NOUN
ftr-426	685	27	relief	relief	NOUN
ftr-426	685	28	payment	payment	NOUN
ftr-426	685	29	includes	include	VERB
ftr-426	685	30	“	"	PUNCT
ftr-426	685	31	any	any	DET
ftr-426	685	32	amount	amount	NOUN
ftr-426	685	33	paid	pay	VERB
ftr-426	685	34	to	to	ADP
ftr-426	685	35	,	,	PUNCT
ftr-426	685	36	or	or	CCONJ
ftr-426	685	37	for	for	SCONJ
ftr-426	685	38	the	the	DET
ftr-426	685	39	benefit	benefit	NOUN
ftr-426	685	40	of	of	ADP
ftr-426	685	41	an	an	DET
ftr-426	685	42	individual	individual	NOUN
ftr-426	685	43	to	to	PART
ftr-426	685	44	reimburse	reimburse	VERB
ftr-426	685	45	or	or	CCONJ
ftr-426	685	46	pay	pay	VERB
ftr-426	685	47	reasonable	reasonable	ADJ
ftr-426	685	48	and	and	CCONJ
ftr-426	685	49	necessary	necessary	ADJ
ftr-426	685	50	personal	personal	ADJ
ftr-426	685	51	,	,	PUNCT
ftr-426	685	52	family	family	NOUN
ftr-426	685	53	,	,	PUNCT
ftr-426	685	54	living	living	NOUN
ftr-426	685	55	,	,	PUNCT
ftr-426	685	56	or	or	CCONJ
ftr-426	685	57	funeral	funeral	NOUN
ftr-426	685	58	expenses	expense	NOUN
ftr-426	685	59	incurred	incur	VERB
ftr-426	685	60	as	as	ADP
ftr-426	685	61	a	a	DET
ftr-426	685	62	result	result	NOUN
ftr-426	685	63	of	of	ADP
ftr-426	685	64	a	a	DET
ftr-426	685	65	qualified	qualified	ADJ
ftr-426	685	66	disaster	disaster	NOUN
ftr-426	685	67	.	.	PUNCT
ftr-426	685	68	”180	”180	PUNCT
ftr-426	686	1	notably	notably	ADV
ftr-426	686	2	,	,	PUNCT
ftr-426	686	3	this	this	DET
ftr-426	686	4	definition	definition	NOUN
ftr-426	686	5	is	be	AUX
ftr-426	686	6	an	an	DET
ftr-426	686	7	expansion	expansion	NOUN
ftr-426	686	8	of	of	ADP
ftr-426	686	9	the	the	DET
ftr-426	686	10	general	general	ADJ
ftr-426	686	11	welfare	welfare	NOUN
ftr-426	686	12	exclusion	exclusion	NOUN
ftr-426	686	13	because	because	SCONJ
ftr-426	686	14	it	it	PRON
ftr-426	686	15	includes	include	VERB
ftr-426	686	16	relief	relief	NOUN
ftr-426	686	17	payments	payment	NOUN
ftr-426	686	18	received	receive	VERB
ftr-426	686	19	by	by	ADP
ftr-426	686	20	or	or	CCONJ
ftr-426	686	21	for	for	ADP
ftr-426	686	22	a	a	DET
ftr-426	686	23	disaster	disaster	NOUN
ftr-426	686	24	victim	victim	NOUN
ftr-426	686	25	from	from	ADP
ftr-426	686	26	any	any	DET
ftr-426	686	27	source	source	NOUN
ftr-426	686	28	,	,	PUNCT
ftr-426	686	29	including	include	VERB
ftr-426	686	30	employers.181	employers.181	NOUN
ftr-426	686	31	specifically	specifically	ADV
ftr-426	686	32	included	include	VERB
ftr-426	686	33	in	in	ADP
ftr-426	686	34	the	the	DET
ftr-426	686	35	definition	definition	NOUN
ftr-426	686	36	of	of	ADP
ftr-426	686	37	“	"	PUNCT
ftr-426	686	38	qualified	qualified	ADJ
ftr-426	686	39	disaster	disaster	NOUN
ftr-426	686	40	relief	relief	NOUN
ftr-426	686	41	payment	payment	NOUN
ftr-426	686	42	”	"	PUNCT
ftr-426	686	43	are	be	AUX
ftr-426	686	44	payments	payment	NOUN
ftr-426	686	45	from	from	ADP
ftr-426	686	46	any	any	DET
ftr-426	686	47	source	source	NOUN
ftr-426	686	48	“	"	PUNCT
ftr-426	686	49	to	to	PART
ftr-426	686	50	reimburse	reimburse	VERB
ftr-426	686	51	or	or	CCONJ
ftr-426	686	52	pay	pay	VERB
ftr-426	686	53	reasonable	reasonable	ADJ
ftr-426	686	54	and	and	CCONJ
ftr-426	686	55	necessary	necessary	ADJ
ftr-426	686	56	expenses	expense	NOUN
ftr-426	686	57	incurred	incur	VERB
ftr-426	686	58	for	for	ADP
ftr-426	686	59	the	the	DET
ftr-426	686	60	repair	repair	NOUN
ftr-426	686	61	or	or	CCONJ
ftr-426	686	62	rehabilitation	rehabilitation	NOUN
ftr-426	686	63	of	of	ADP
ftr-426	686	64	a	a	DET
ftr-426	686	65	personal	personal	ADJ
ftr-426	686	66	residence	residence	NOUN
ftr-426	686	67	or	or	CCONJ
ftr-426	686	68	repair	repair	NOUN
ftr-426	686	69	or	or	CCONJ
ftr-426	686	70	replacement	replacement	NOUN
ftr-426	686	71	of	of	ADP
ftr-426	686	72	its	its	PRON
ftr-426	686	73	contents	content	NOUN
ftr-426	686	74	to	to	ADP
ftr-426	686	75	the	the	DET
ftr-426	686	76	extent	extent	NOUN
ftr-426	686	77	that	that	SCONJ
ftr-426	686	78	the	the	DET
ftr-426	686	79	need	need	NOUN
ftr-426	686	80	for	for	ADP
ftr-426	686	81	such	such	ADJ
ftr-426	686	82	repair	repair	NOUN
ftr-426	686	83	,	,	PUNCT
ftr-426	686	84	rehabilitation	rehabilitation	NOUN
ftr-426	686	85	,	,	PUNCT
ftr-426	686	86	or	or	CCONJ
ftr-426	686	87	replacement	replacement	NOUN
ftr-426	686	88	is	be	AUX
ftr-426	686	89	attributable	attributable	ADJ
ftr-426	686	90	to	to	ADP
ftr-426	686	91	a	a	DET
ftr-426	686	92	qualified	qualified	ADJ
ftr-426	686	93	disaster	disaster	NOUN
ftr-426	686	94	.	.	PUNCT
ftr-426	686	95	”182	”182	PROPN
ftr-426	687	1	a	a	DET
ftr-426	687	2	rented	rent	VERB
ftr-426	687	3	residence	residence	NOUN
ftr-426	687	4	can	can	AUX
ftr-426	687	5	qualify	qualify	VERB
ftr-426	687	6	for	for	ADP
ftr-426	687	7	this	this	DET
ftr-426	687	8	exclusion.183	exclusion.183	NOUN
ftr-426	687	9	in	in	ADP
ftr-426	687	10	addition	addition	NOUN
ftr-426	687	11	,	,	PUNCT
ftr-426	687	12	a	a	DET
ftr-426	687	13	“	"	PUNCT
ftr-426	687	14	qualified	qualified	ADJ
ftr-426	687	15	disaster	disaster	NOUN
ftr-426	687	16	relief	relief	NOUN
ftr-426	687	17	payment	payment	NOUN
ftr-426	687	18	”	"	PUNCT
ftr-426	687	19	includes	include	VERB
ftr-426	687	20	any	any	DET
ftr-426	687	21	amount	amount	NOUN
ftr-426	687	22	paid	pay	VERB
ftr-426	687	23	to	to	ADP
ftr-426	687	24	or	or	CCONJ
ftr-426	687	25	for	for	ADP
ftr-426	687	26	the	the	DET
ftr-426	687	27	benefit	benefit	NOUN
ftr-426	687	28	of	of	ADP
ftr-426	687	29	a	a	DET
ftr-426	687	30	disaster	disaster	NOUN
ftr-426	687	31	victim	victim	NOUN
ftr-426	687	32	from	from	ADP
ftr-426	687	33	“	"	PUNCT
ftr-426	687	34	a	a	DET
ftr-426	687	35	federal	federal	ADJ
ftr-426	687	36	,	,	PUNCT
ftr-426	687	37	state	state	NOUN
ftr-426	687	38	,	,	PUNCT
ftr-426	687	39	or	or	CCONJ
ftr-426	687	40	local	local	ADJ
ftr-426	687	41	government	government	NOUN
ftr-426	687	42	,	,	PUNCT
ftr-426	687	43	or	or	CCONJ
ftr-426	687	44	agency	agency	NOUN
ftr-426	687	45	or	or	CCONJ
ftr-426	687	46	instrumentality	instrumentality	NOUN
ftr-426	687	47	thereof	thereof	ADV
ftr-426	687	48	,	,	PUNCT
ftr-426	687	49	in	in	ADP
ftr-426	687	50	connection	connection	NOUN
ftr-426	687	51	with	with	ADP
ftr-426	687	52	a	a	DET
ftr-426	687	53	qualified	qualified	ADJ
ftr-426	687	54	disaster	disaster	NOUN
ftr-426	687	55	in	in	ADP
ftr-426	687	56	order	order	NOUN
ftr-426	687	57	to	to	PART
ftr-426	687	58	promote	promote	VERB
ftr-426	687	59	the	the	DET
ftr-426	687	60	general	general	ADJ
ftr-426	687	61	welfare	welfare	NOUN
ftr-426	687	62	.	.	PUNCT
ftr-426	688	1	”184	”184	PART
ftr-426	688	2	disaster	disaster	NOUN
ftr-426	688	3	victims	victim	NOUN
ftr-426	688	4	are	be	AUX
ftr-426	688	5	not	not	PART
ftr-426	688	6	required	require	VERB
ftr-426	688	7	to	to	PART
ftr-426	688	8	keep	keep	VERB
ftr-426	688	9	records	record	NOUN
ftr-426	688	10	of	of	ADP
ftr-426	688	11	actual	actual	ADJ
ftr-426	688	12	expenses	expense	NOUN
ftr-426	688	13	incurred	incur	VERB
ftr-426	688	14	,	,	PUNCT
ftr-426	688	15	provided	provide	VERB
ftr-426	688	16	that	that	SCONJ
ftr-426	688	17	the	the	DET
ftr-426	688	18	payments	payment	NOUN
ftr-426	688	19	received	receive	VERB
ftr-426	688	20	can	can	AUX
ftr-426	688	21	be	be	AUX
ftr-426	688	22	expected	expect	VERB
ftr-426	688	23	to	to	PART
ftr-426	688	24	reasonably	reasonably	ADV
ftr-426	688	25	approximate	approximate	VERB
ftr-426	688	26	the	the	DET
ftr-426	688	27	costs	cost	NOUN
ftr-426	688	28	suffered	suffer	VERB
ftr-426	688	29	as	as	ADP
ftr-426	688	30	a	a	DET
ftr-426	688	31	result	result	NOUN
ftr-426	688	32	of	of	ADP
ftr-426	688	33	the	the	DET
ftr-426	688	34	disaster.185	disaster.185	NOUN
ftr-426	688	35	2005	2005	NUM
ftr-426	688	36	]	]	PUNCT
ftr-426	688	37	anatomy	anatomy	NOUN
ftr-426	688	38	of	of	ADP
ftr-426	688	39	a	a	DET
ftr-426	688	40	disaster	disaster	NOUN
ftr-426	688	41	981	981	NUM
ftr-426	688	42	186	186	NUM
ftr-426	688	43	.	.	PUNCT
ftr-426	689	1	irc	irc	PROPN
ftr-426	689	2	§	§	PROPN
ftr-426	689	3	139(b	139(b	PROPN
ftr-426	689	4	)	)	PUNCT
ftr-426	689	5	(	(	PUNCT
ftr-426	689	6	flush	flush	ADJ
ftr-426	689	7	language	language	NOUN
ftr-426	689	8	)	)	PUNCT
ftr-426	689	9	.	.	PUNCT
ftr-426	690	1	187	187	NUM
ftr-426	690	2	.	.	PUNCT
ftr-426	691	1	see	see	VERB
ftr-426	691	2	rev	rev	PROPN
ftr-426	691	3	.	.	PROPN
ftr-426	691	4	rul	rul	NOUN
ftr-426	691	5	.	.	PUNCT
ftr-426	692	1	74	74	NUM
ftr-426	692	2	-	-	SYM
ftr-426	692	3	74	74	NUM
ftr-426	692	4	,	,	PUNCT
ftr-426	692	5	1974	1974	NUM
ftr-426	692	6	-	-	SYM
ftr-426	692	7	1	1	NUM
ftr-426	692	8	c.b	c.b	NOUN
ftr-426	692	9	.	.	PUNCT
ftr-426	692	10	18	18	NUM
ftr-426	692	11	(	(	PUNCT
ftr-426	692	12	denying	deny	VERB
ftr-426	692	13	exclusion	exclusion	NOUN
ftr-426	692	14	from	from	ADP
ftr-426	692	15	gross	gross	ADJ
ftr-426	692	16	income	income	NOUN
ftr-426	692	17	for	for	ADP
ftr-426	692	18	medical	medical	ADJ
ftr-426	692	19	expense	expense	NOUN
ftr-426	692	20	reimbursements	reimbursement	NOUN
ftr-426	692	21	received	receive	VERB
ftr-426	692	22	)	)	PUNCT
ftr-426	692	23	;	;	PUNCT
ftr-426	692	24	chief	chief	ADJ
ftr-426	692	25	couns	coun	NOUN
ftr-426	692	26	.	.	PUNCT
ftr-426	693	1	adv	adv	PROPN
ftr-426	693	2	.	.	PROPN
ftr-426	693	3	200016019	200016019	NUM
ftr-426	693	4	(	(	PUNCT
ftr-426	693	5	commenting	comment	VERB
ftr-426	693	6	that	that	SCONJ
ftr-426	693	7	state	state	NOUN
ftr-426	693	8	grants	grant	NOUN
ftr-426	693	9	for	for	ADP
ftr-426	693	10	the	the	DET
ftr-426	693	11	repair	repair	NOUN
ftr-426	693	12	of	of	ADP
ftr-426	693	13	flood	flood	NOUN
ftr-426	693	14	-	-	PUNCT
ftr-426	693	15	damaged	damage	VERB
ftr-426	693	16	homes	home	NOUN
ftr-426	693	17	would	would	AUX
ftr-426	693	18	be	be	AUX
ftr-426	693	19	included	include	VERB
ftr-426	693	20	in	in	ADP
ftr-426	693	21	gross	gross	ADJ
ftr-426	693	22	income	income	NOUN
ftr-426	693	23	to	to	ADP
ftr-426	693	24	the	the	DET
ftr-426	693	25	extent	extent	NOUN
ftr-426	693	26	that	that	SCONJ
ftr-426	693	27	losses	loss	NOUN
ftr-426	693	28	were	be	AUX
ftr-426	693	29	deducted	deduct	VERB
ftr-426	693	30	)	)	PUNCT
ftr-426	693	31	;	;	PUNCT
ftr-426	693	32	see	see	AUX
ftr-426	693	33	also	also	ADV
ftr-426	693	34	notice	notice	VERB
ftr-426	693	35	2001	2001	NUM
ftr-426	693	36	-	-	SYM
ftr-426	693	37	42	42	NUM
ftr-426	693	38	,	,	PUNCT
ftr-426	693	39	2001	2001	NUM
ftr-426	693	40	c.b	c.b	PROPN
ftr-426	693	41	.	.	PROPN
ftr-426	693	42	70	70	NUM
ftr-426	693	43	.	.	PUNCT
ftr-426	694	1	i.r	i.r	PROPN
ftr-426	694	2	.b	.b	PROPN
ftr-426	694	3	.	.	PUNCT
ftr-426	695	1	(	(	PUNCT
ftr-426	695	2	warning	warn	VERB
ftr-426	695	3	victims	victim	NOUN
ftr-426	695	4	of	of	ADP
ftr-426	695	5	the	the	DET
ftr-426	695	6	cerro	cerro	PROPN
ftr-426	695	7	grande	grande	PROPN
ftr-426	695	8	fire	fire	NOUN
ftr-426	695	9	that	that	PRON
ftr-426	695	10	payments	payment	NOUN
ftr-426	695	11	that	that	PRON
ftr-426	695	12	reimburse	reimburse	VERB
ftr-426	695	13	them	they	PRON
ftr-426	695	14	for	for	ADP
ftr-426	695	15	medical	medical	ADJ
ftr-426	695	16	expenses	expense	NOUN
ftr-426	695	17	must	must	AUX
ftr-426	695	18	reduce	reduce	VERB
ftr-426	695	19	any	any	DET
ftr-426	695	20	deduction	deduction	NOUN
ftr-426	695	21	to	to	PART
ftr-426	695	22	be	be	AUX
ftr-426	695	23	taken	take	VERB
ftr-426	695	24	for	for	ADP
ftr-426	695	25	medical	medical	ADJ
ftr-426	695	26	expenses	expense	NOUN
ftr-426	695	27	)	)	PUNCT
ftr-426	695	28	.	.	PUNCT
ftr-426	696	1	188	188	NUM
ftr-426	696	2	.	.	PUNCT
ftr-426	696	3	irc	irc	PROPN
ftr-426	696	4	§	§	PROPN
ftr-426	696	5	139(e	139(e	PROPN
ftr-426	696	6	)	)	PUNCT
ftr-426	696	7	.	.	PUNCT
ftr-426	697	1	189	189	NUM
ftr-426	697	2	.	.	PUNCT
ftr-426	697	3	see	see	VERB
ftr-426	697	4	irc	irc	PROPN
ftr-426	697	5	§	§	PROPN
ftr-426	697	6	85	85	NUM
ftr-426	697	7	(	(	PUNCT
ftr-426	697	8	providing	provide	VERB
ftr-426	697	9	that	that	SCONJ
ftr-426	697	10	unemployment	unemployment	NOUN
ftr-426	697	11	compensation	compensation	NOUN
ftr-426	697	12	is	be	AUX
ftr-426	697	13	specifically	specifically	ADV
ftr-426	697	14	included	include	VERB
ftr-426	697	15	in	in	ADP
ftr-426	697	16	gross	gross	ADJ
ftr-426	697	17	income	income	NOUN
ftr-426	697	18	)	)	PUNCT
ftr-426	697	19	.	.	PUNCT
ftr-426	698	1	190	190	NUM
ftr-426	698	2	.	.	PUNCT
ftr-426	699	1	if	if	SCONJ
ftr-426	699	2	the	the	DET
ftr-426	699	3	payments	payment	NOUN
ftr-426	699	4	are	be	AUX
ftr-426	699	5	for	for	ADP
ftr-426	699	6	the	the	DET
ftr-426	699	7	loss	loss	NOUN
ftr-426	699	8	of	of	ADP
ftr-426	699	9	the	the	DET
ftr-426	699	10	use	use	NOUN
ftr-426	699	11	of	of	ADP
ftr-426	699	12	business	business	NOUN
ftr-426	699	13	property	property	NOUN
ftr-426	699	14	versus	versus	ADP
ftr-426	699	15	lost	lose	VERB
ftr-426	699	16	profits	profit	NOUN
ftr-426	699	17	,	,	PUNCT
ftr-426	699	18	then	then	ADV
ftr-426	699	19	the	the	DET
ftr-426	699	20	payments	payment	NOUN
ftr-426	699	21	may	may	AUX
ftr-426	699	22	qualify	qualify	VERB
ftr-426	699	23	as	as	ADP
ftr-426	699	24	proceeds	proceed	NOUN
ftr-426	699	25	from	from	ADP
ftr-426	699	26	an	an	DET
ftr-426	699	27	involuntary	involuntary	ADJ
ftr-426	699	28	conversion	conversion	NOUN
ftr-426	699	29	eligible	eligible	ADJ
ftr-426	699	30	for	for	ADP
ftr-426	699	31	deferral	deferral	NOUN
ftr-426	699	32	of	of	ADP
ftr-426	699	33	recognition	recognition	NOUN
ftr-426	699	34	under	under	ADP
ftr-426	699	35	irc	irc	PROPN
ftr-426	699	36	§	§	PROPN
ftr-426	699	37	1033	1033	NUM
ftr-426	699	38	.	.	PUNCT
ftr-426	700	1	see	see	VERB
ftr-426	700	2	rev	rev	PROPN
ftr-426	700	3	.	.	PROPN
ftr-426	700	4	rul	rul	PROPN
ftr-426	700	5	.	.	PUNCT
ftr-426	701	1	86	86	NUM
ftr-426	701	2	-	-	SYM
ftr-426	701	3	12	12	NUM
ftr-426	701	4	,	,	PUNCT
ftr-426	701	5	1986	1986	NUM
ftr-426	701	6	-	-	SYM
ftr-426	701	7	1	1	NUM
ftr-426	701	8	c.b	c.b	PROPN
ftr-426	701	9	.	.	PROPN
ftr-426	701	10	290	290	NUM
ftr-426	701	11	(	(	PUNCT
ftr-426	701	12	discussing	discuss	VERB
ftr-426	701	13	distinction	distinction	NOUN
ftr-426	701	14	between	between	ADP
ftr-426	701	15	profit	profit	NOUN
ftr-426	701	16	loss	loss	NOUN
ftr-426	701	17	and	and	CCONJ
ftr-426	701	18	loss	loss	NOUN
ftr-426	701	19	of	of	ADP
ftr-426	701	20	use	use	NOUN
ftr-426	701	21	and	and	CCONJ
ftr-426	701	22	occupancy	occupancy	NOUN
ftr-426	701	23	in	in	ADP
ftr-426	701	24	the	the	DET
ftr-426	701	25	context	context	NOUN
ftr-426	701	26	of	of	ADP
ftr-426	701	27	insurance	insurance	NOUN
ftr-426	701	28	proceeds	proceed	NOUN
ftr-426	701	29	)	)	PUNCT
ftr-426	701	30	;	;	PUNCT
ftr-426	701	31	regs	reg	NOUN
ftr-426	701	32	.	.	PUNCT
ftr-426	702	1	§	§	PROPN
ftr-426	702	2	1.1033(a)-2(c)(8	1.1033(a)-2(c)(8	NUM
ftr-426	702	3	)	)	PUNCT
ftr-426	702	4	(	(	PUNCT
ftr-426	702	5	providing	provide	VERB
ftr-426	702	6	that	that	PRON
ftr-426	702	7	proceeds	proceed	NOUN
ftr-426	702	8	for	for	ADP
ftr-426	702	9	lost	lose	VERB
ftr-426	702	10	profits	profit	NOUN
ftr-426	702	11	do	do	AUX
ftr-426	702	12	not	not	PART
ftr-426	702	13	qualify	qualify	VERB
ftr-426	702	14	as	as	ADP
ftr-426	702	15	involuntary	involuntary	ADJ
ftr-426	702	16	conversion	conversion	NOUN
ftr-426	702	17	proceeds	proceed	NOUN
ftr-426	702	18	and	and	CCONJ
ftr-426	702	19	,	,	PUNCT
ftr-426	702	20	therefore	therefore	ADV
ftr-426	702	21	,	,	PUNCT
ftr-426	702	22	must	must	AUX
ftr-426	702	23	be	be	AUX
ftr-426	702	24	included	include	VERB
ftr-426	702	25	in	in	ADP
ftr-426	702	26	ordinary	ordinary	ADJ
ftr-426	702	27	income	income	NOUN
ftr-426	702	28	)	)	PUNCT
ftr-426	702	29	;	;	PUNCT
ftr-426	702	30	see	see	VERB
ftr-426	702	31	a	a	DET
ftr-426	702	32	lso	lso	PROPN
ftr-426	702	33	bruce	bruce	PROPN
ftr-426	702	34	n.	n.	PROPN
ftr-426	702	35	edwards	edwards	PROPN
ftr-426	702	36	,	,	PUNCT
ftr-426	702	37	involuntary	involuntary	ADJ
ftr-426	702	38	conversions	conversion	NOUN
ftr-426	702	39	,	,	PUNCT
ftr-426	702	40	568	568	NUM
ftr-426	702	41	tax	tax	NOUN
ftr-426	702	42	mgmt	mgmt	NOUN
ftr-426	702	43	.	.	PUNCT
ftr-426	703	1	(	(	PUNCT
ftr-426	703	2	bna	bna	PROPN
ftr-426	703	3	)	)	PUNCT
ftr-426	703	4	a-56	a-56	PROPN
ftr-426	703	5	through	through	ADP
ftr-426	703	6	a-57	a-57	PROPN
ftr-426	703	7	(	(	PUNCT
ftr-426	703	8	discussing	discuss	VERB
ftr-426	703	9	the	the	DET
ftr-426	703	10	tax	tax	NOUN
ftr-426	703	11	treatment	treatment	NOUN
ftr-426	703	12	of	of	ADP
ftr-426	703	13	insurance	insurance	NOUN
ftr-426	703	14	proceeds	proceed	NOUN
ftr-426	703	15	from	from	ADP
ftr-426	703	16	a	a	DET
ftr-426	703	17	business	business	NOUN
ftr-426	703	18	interruption	interruption	NOUN
ftr-426	703	19	insurance	insurance	NOUN
ftr-426	703	20	policy	policy	NOUN
ftr-426	703	21	)	)	PUNCT
ftr-426	703	22	.	.	PUNCT
ftr-426	704	1	191	191	X
ftr-426	704	2	.	.	X
ftr-426	705	1	see	see	VERB
ftr-426	705	2	maule	maule	NOUN
ftr-426	705	3	,	,	PUNCT
ftr-426	705	4	supra	supra	PROPN
ftr-426	705	5	note	note	NOUN
ftr-426	705	6	150	150	NUM
ftr-426	705	7	,	,	PUNCT
ftr-426	705	8	at	at	ADP
ftr-426	705	9	a-200	a-200	PROPN
ftr-426	705	10	;	;	PUNCT
ftr-426	705	11	chief	chief	ADJ
ftr-426	705	12	couns	coun	NOUN
ftr-426	705	13	.	.	PUNCT
ftr-426	706	1	adv	adv	PROPN
ftr-426	706	2	.	.	PUNCT
ftr-426	707	1	200013030	200013030	NUM
ftr-426	707	2	(	(	PUNCT
ftr-426	707	3	2000	2000	NUM
ftr-426	707	4	)	)	PUNCT
ftr-426	707	5	,	,	PUNCT
ftr-426	707	6	(	(	PUNCT
ftr-426	707	7	finding	find	VERB
ftr-426	707	8	that	that	SCONJ
ftr-426	707	9	state	state	NOUN
ftr-426	707	10	relief	relief	NOUN
ftr-426	707	11	payments	payment	NOUN
ftr-426	707	12	made	make	VERB
ftr-426	707	13	to	to	ADP
ftr-426	707	14	farmers	farmer	NOUN
ftr-426	707	15	,	,	PUNCT
ftr-426	707	16	growers	grower	NOUN
ftr-426	707	17	’	'	PUNCT
ftr-426	707	18	associations	association	NOUN
ftr-426	707	19	,	,	PUNCT
ftr-426	707	20	and	and	CCONJ
ftr-426	707	21	fisherman	fisherman	NOUN
ftr-426	707	22	that	that	PRON
ftr-426	707	23	suffered	suffer	VERB
ftr-426	707	24	business	business	NOUN
ftr-426	707	25	losses	loss	NOUN
ftr-426	707	26	caused	cause	VERB
ftr-426	707	27	by	by	ADP
ftr-426	707	28	a	a	DET
ftr-426	707	29	hurricane	hurricane	NOUN
ftr-426	707	30	were	be	AUX
ftr-426	707	31	not	not	PART
ftr-426	707	32	excluded	exclude	VERB
ftr-426	707	33	from	from	ADP
ftr-426	707	34	gross	gross	ADJ
ftr-426	707	35	income	income	NOUN
ftr-426	707	36	because	because	SCONJ
ftr-426	707	37	the	the	DET
ftr-426	707	38	payments	payment	NOUN
ftr-426	707	39	were	be	AUX
ftr-426	707	40	made	make	VERB
ftr-426	707	41	to	to	PART
ftr-426	707	42	replace	replace	VERB
ftr-426	707	43	lost	lost	ADJ
ftr-426	707	44	profits	profit	NOUN
ftr-426	707	45	)	)	PUNCT
ftr-426	707	46	.	.	PUNCT
ftr-426	708	1	because	because	SCONJ
ftr-426	708	2	the	the	DET
ftr-426	708	3	exclusion	exclusion	NOUN
ftr-426	708	4	applies	apply	VERB
ftr-426	708	5	to	to	ADP
ftr-426	708	6	reimbursements	reimbursement	NOUN
ftr-426	708	7	that	that	PRON
ftr-426	708	8	are	be	AUX
ftr-426	708	9	not	not	PART
ftr-426	708	10	attributable	attributable	ADJ
ftr-426	708	11	to	to	ADP
ftr-426	708	12	wages	wage	NOUN
ftr-426	708	13	,	,	PUNCT
ftr-426	708	14	compensation	compensation	NOUN
ftr-426	708	15	or	or	CCONJ
ftr-426	708	16	self	self	NOUN
ftr-426	708	17	-	-	PUNCT
ftr-426	708	18	employment	employment	NOUN
ftr-426	708	19	earnings	earning	NOUN
ftr-426	708	20	,	,	PUNCT
ftr-426	708	21	payments	payment	NOUN
ftr-426	708	22	qualifying	qualify	VERB
ftr-426	708	23	for	for	ADP
ftr-426	708	24	exclusion	exclusion	NOUN
ftr-426	708	25	from	from	ADP
ftr-426	708	26	gross	gross	ADJ
ftr-426	708	27	income	income	NOUN
ftr-426	708	28	are	be	AUX
ftr-426	708	29	also	also	ADV
ftr-426	708	30	excluded	exclude	VERB
ftr-426	708	31	from	from	ADP
ftr-426	708	32	self	self	NOUN
ftr-426	708	33	-	-	PUNCT
ftr-426	708	34	employment	employment	NOUN
ftr-426	708	35	and	and	CCONJ
ftr-426	708	36	employment	employment	NOUN
ftr-426	708	37	taxes	taxis	NOUN
ftr-426	708	38	.	.	PUNCT
ftr-426	709	1	irc	irc	PROPN
ftr-426	709	2	§	§	PROPN
ftr-426	709	3	139(d	139(d	PROPN
ftr-426	709	4	)	)	PUNCT
ftr-426	709	5	.	.	PUNCT
ftr-426	710	1	compensation	compensation	NOUN
ftr-426	710	2	for	for	ADP
ftr-426	710	3	lost	lose	VERB
ftr-426	710	4	profits	profit	NOUN
ftr-426	710	5	must	must	AUX
ftr-426	710	6	be	be	AUX
ftr-426	710	7	recognized	recognize	VERB
ftr-426	710	8	in	in	ADP
ftr-426	710	9	the	the	DET
ftr-426	710	10	tax	tax	NOUN
ftr-426	710	11	year	year	NOUN
ftr-426	710	12	received	receive	VERB
ftr-426	710	13	or	or	CCONJ
ftr-426	710	14	accruable	accruable	ADJ
ftr-426	710	15	,	,	PUNCT
ftr-426	710	16	which	which	PRON
ftr-426	710	17	may	may	AUX
ftr-426	710	18	not	not	PART
ftr-426	710	19	correspond	correspond	VERB
ftr-426	710	20	to	to	ADP
ftr-426	710	21	the	the	DET
ftr-426	710	22	actual	actual	ADJ
ftr-426	710	23	period	period	NOUN
ftr-426	710	24	of	of	ADP
ftr-426	710	25	loss	loss	NOUN
ftr-426	710	26	.	.	PUNCT
ftr-426	711	1	see	see	VERB
ftr-426	711	2	cappel	cappel	NOUN
ftr-426	711	3	house	house	PROPN
ftr-426	711	4	furnishings	furnishings	PROPN
ftr-426	711	5	co.	co.	PROPN
ftr-426	711	6	v.	v.	PROPN
ftr-426	711	7	united	united	PROPN
ftr-426	711	8	states	states	PROPN
ftr-426	711	9	,	,	PUNCT
ftr-426	711	10	244	244	NUM
ftr-426	711	11	f.2d	f.2d	SYM
ftr-426	711	12	525	525	NUM
ftr-426	711	13	(	(	PUNCT
ftr-426	711	14	6th	6th	ADJ
ftr-426	711	15	cir	cir	NOUN
ftr-426	711	16	.	.	PUNCT
ftr-426	711	17	1957	1957	NUM
ftr-426	711	18	)	)	PUNCT
ftr-426	711	19	.	.	PUNCT
ftr-426	712	1	192	192	NUM
ftr-426	712	2	.	.	PUNCT
ftr-426	713	1	for	for	ADP
ftr-426	713	2	this	this	DET
ftr-426	713	3	purpose	purpose	NOUN
ftr-426	713	4	,	,	PUNCT
ftr-426	713	5	terroristic	terroristic	ADJ
ftr-426	713	6	or	or	CCONJ
ftr-426	713	7	military	military	ADJ
ftr-426	713	8	action	action	NOUN
ftr-426	713	9	is	be	AUX
ftr-426	713	10	defined	define	VERB
ftr-426	713	11	in	in	ADP
ftr-426	713	12	§	§	PROPN
ftr-426	713	13	692(c)(2	692(c)(2	NUM
ftr-426	713	14	)	)	PUNCT
ftr-426	713	15	and	and	CCONJ
ftr-426	713	16	means	mean	VERB
ftr-426	713	17	“	"	PUNCT
ftr-426	713	18	any	any	DET
ftr-426	713	19	terroristic	terroristic	ADJ
ftr-426	713	20	activity	activity	NOUN
ftr-426	713	21	which	which	PRON
ftr-426	713	22	a	a	DET
ftr-426	713	23	preponderance	preponderance	NOUN
ftr-426	713	24	of	of	ADP
ftr-426	713	25	the	the	DET
ftr-426	713	26	evidence	evidence	NOUN
ftr-426	713	27	indicates	indicate	VERB
ftr-426	713	28	was	be	AUX
ftr-426	713	29	directed	direct	VERB
ftr-426	713	30	against	against	ADP
ftr-426	713	31	the	the	DET
ftr-426	713	32	united	united	PROPN
ftr-426	713	33	states	states	PROPN
ftr-426	713	34	or	or	CCONJ
ftr-426	713	35	any	any	PRON
ftr-426	713	36	of	of	ADP
ftr-426	713	37	its	its	PRON
ftr-426	713	38	allies	ally	NOUN
ftr-426	713	39	,	,	PUNCT
ftr-426	713	40	and	and	CCONJ
ftr-426	713	41	any	any	DET
ftr-426	713	42	military	military	ADJ
ftr-426	713	43	action	action	NOUN
ftr-426	713	44	involving	involve	VERB
ftr-426	713	45	the	the	DET
ftr-426	713	46	armed	armed	ADJ
ftr-426	713	47	forces	force	NOUN
ftr-426	713	48	of	of	ADP
ftr-426	713	49	the	the	DET
ftr-426	713	50	united	united	PROPN
ftr-426	713	51	states	states	PROPN
ftr-426	713	52	and	and	CCONJ
ftr-426	713	53	resulting	result	VERB
ftr-426	713	54	from	from	ADP
ftr-426	713	55	violence	violence	NOUN
ftr-426	713	56	or	or	CCONJ
ftr-426	713	57	aggression	aggression	NOUN
ftr-426	713	58	against	against	ADP
ftr-426	713	59	the	the	DET
ftr-426	713	60	united	united	PROPN
ftr-426	713	61	states	states	PROPN
ftr-426	713	62	or	or	CCONJ
ftr-426	713	63	any	any	PRON
ftr-426	713	64	of	of	ADP
ftr-426	713	65	its	its	PRON
ftr-426	713	66	allies	ally	NOUN
ftr-426	713	67	(	(	PUNCT
ftr-426	713	68	or	or	CCONJ
ftr-426	713	69	threat	threat	NOUN
ftr-426	713	70	thereof	thereof	ADV
ftr-426	713	71	)	)	PUNCT
ftr-426	713	72	.	.	PUNCT
ftr-426	714	1	for	for	ADP
ftr-426	714	2	purposes	purpose	NOUN
ftr-426	714	3	of	of	ADP
ftr-426	714	4	the	the	DET
ftr-426	714	5	preceding	precede	VERB
ftr-426	714	6	sentence	sentence	NOUN
ftr-426	714	7	,	,	PUNCT
ftr-426	714	8	the	the	DET
ftr-426	714	9	term	term	NOUN
ftr-426	714	10	military	military	ADJ
ftr-426	714	11	action	action	NOUN
ftr-426	714	12	does	do	AUX
ftr-426	714	13	not	not	PART
ftr-426	714	14	include	include	VERB
ftr-426	714	15	training	training	NOUN
ftr-426	714	16	exercises	exercise	NOUN
ftr-426	714	17	.	.	PUNCT
ftr-426	714	18	”	"	PUNCT
ftr-426	715	1	irc	irc	PROPN
ftr-426	715	2	§	§	PROPN
ftr-426	715	3	692(c)(2	692(c)(2	NUM
ftr-426	715	4	)	)	PUNCT
ftr-426	715	5	.	.	PUNCT
ftr-426	716	1	193	193	NUM
ftr-426	716	2	.	.	PUNCT
ftr-426	717	1	for	for	ADP
ftr-426	717	2	this	this	DET
ftr-426	717	3	purpose	purpose	NOUN
ftr-426	717	4	,	,	PUNCT
ftr-426	717	5	a	a	DET
ftr-426	717	6	presidentially	presidentially	NOUN
ftr-426	717	7	declared	declare	VERB
ftr-426	717	8	d	d	NOUN
ftr-426	717	9	isaster	isaster	NOUN
ftr-426	717	10	is	be	AUX
ftr-426	717	11	defined	define	VERB
ftr-426	717	12	in	in	ADP
ftr-426	717	13	§	§	NOUN
ftr-426	717	14	1033(h)(3	1033(h)(3	NUM
ftr-426	717	15	)	)	PUNCT
ftr-426	717	16	and	and	CCONJ
ftr-426	717	17	“	"	PUNCT
ftr-426	717	18	means	mean	VERB
ftr-426	717	19	any	any	DET
ftr-426	717	20	disaster	disaster	NOUN
ftr-426	717	21	which	which	PRON
ftr-426	717	22	,	,	PUNCT
ftr-426	717	23	with	with	ADP
ftr-426	717	24	respect	respect	NOUN
ftr-426	717	25	to	to	ADP
ftr-426	717	26	the	the	DET
ftr-426	717	27	area	area	NOUN
ftr-426	717	28	in	in	ADP
ftr-426	717	29	which	which	PRON
ftr-426	717	30	the	the	DET
ftr-426	717	31	property	property	NOUN
ftr-426	717	32	is	be	AUX
ftr-426	717	33	located	locate	VERB
ftr-426	717	34	,	,	PUNCT
ftr-426	717	35	resulted	result	VERB
ftr-426	717	36	in	in	ADP
ftr-426	717	37	a	a	DET
ftr-426	717	38	subsequent	subsequent	ADJ
ftr-426	717	39	determination	determination	NOUN
ftr-426	717	40	by	by	ADP
ftr-426	717	41	the	the	DET
ftr-426	717	42	president	president	NOUN
ftr-426	717	43	that	that	SCONJ
ftr-426	717	44	such	such	ADJ
ftr-426	717	45	not	not	PART
ftr-426	717	46	surprisingly	surprisingly	ADV
ftr-426	717	47	,	,	PUNCT
ftr-426	717	48	tax	tax	NOUN
ftr-426	717	49	-	-	PUNCT
ftr-426	717	50	free	free	ADJ
ftr-426	717	51	treatment	treatment	NOUN
ftr-426	717	52	is	be	AUX
ftr-426	717	53	denied	deny	VERB
ftr-426	717	54	for	for	ADP
ftr-426	717	55	a	a	DET
ftr-426	717	56	double	double	ADJ
ftr-426	717	57	reimbursement	reimbursement	NOUN
ftr-426	717	58	or	or	CCONJ
ftr-426	717	59	any	any	DET
ftr-426	717	60	payment	payment	NOUN
ftr-426	717	61	of	of	ADP
ftr-426	717	62	an	an	DET
ftr-426	717	63	expense	expense	NOUN
ftr-426	717	64	that	that	PRON
ftr-426	717	65	has	have	AUX
ftr-426	717	66	already	already	ADV
ftr-426	717	67	been	be	AUX
ftr-426	717	68	reimbursed	reimburse	VERB
ftr-426	717	69	by	by	ADP
ftr-426	717	70	insurance	insurance	NOUN
ftr-426	717	71	or	or	CCONJ
ftr-426	717	72	otherwise.186	otherwise.186	ADJ
ftr-426	717	73	similarly	similarly	ADV
ftr-426	717	74	,	,	PUNCT
ftr-426	717	75	to	to	ADP
ftr-426	717	76	the	the	DET
ftr-426	717	77	extent	extent	NOUN
ftr-426	717	78	any	any	DET
ftr-426	717	79	payment	payment	NOUN
ftr-426	717	80	is	be	AUX
ftr-426	717	81	for	for	ADP
ftr-426	717	82	expenses	expense	NOUN
ftr-426	717	83	for	for	ADP
ftr-426	717	84	which	which	PRON
ftr-426	717	85	a	a	DET
ftr-426	717	86	taxpayer	taxpayer	NOUN
ftr-426	717	87	has	have	AUX
ftr-426	717	88	enjoyed	enjoy	VERB
ftr-426	717	89	a	a	DET
ftr-426	717	90	tax	tax	NOUN
ftr-426	717	91	deduction	deduction	NOUN
ftr-426	717	92	in	in	ADP
ftr-426	717	93	a	a	DET
ftr-426	717	94	previous	previous	ADJ
ftr-426	717	95	taxable	taxable	ADJ
ftr-426	717	96	year	year	NOUN
ftr-426	717	97	,	,	PUNCT
ftr-426	717	98	the	the	DET
ftr-426	717	99	payment	payment	NOUN
ftr-426	717	100	may	may	AUX
ftr-426	717	101	not	not	PART
ftr-426	717	102	be	be	AUX
ftr-426	717	103	excluded	exclude	VERB
ftr-426	717	104	from	from	ADP
ftr-426	717	105	gross	gross	ADJ
ftr-426	717	106	income	income	NOUN
ftr-426	717	107	under	under	ADP
ftr-426	717	108	the	the	DET
ftr-426	717	109	tax	tax	NOUN
ftr-426	717	110	benefit	benefit	NOUN
ftr-426	717	111	doctrine.187	doctrine.187	NOUN
ftr-426	717	112	also	also	ADV
ftr-426	717	113	not	not	PART
ftr-426	717	114	surprisingly	surprisingly	ADV
ftr-426	717	115	,	,	PUNCT
ftr-426	717	116	the	the	DET
ftr-426	717	117	exclusion	exclusion	NOUN
ftr-426	717	118	does	do	AUX
ftr-426	717	119	not	not	PART
ftr-426	717	120	apply	apply	VERB
ftr-426	717	121	to	to	ADP
ftr-426	717	122	individuals	individual	NOUN
ftr-426	717	123	who	who	PRON
ftr-426	717	124	the	the	DET
ftr-426	717	125	attorney	attorney	NOUN
ftr-426	717	126	general	general	NOUN
ftr-426	717	127	identifies	identify	VERB
ftr-426	717	128	as	as	ADP
ftr-426	717	129	a	a	DET
ftr-426	717	130	participant	participant	NOUN
ftr-426	717	131	or	or	CCONJ
ftr-426	717	132	conspirator	conspirator	NOUN
ftr-426	717	133	,	,	PUNCT
ftr-426	717	134	or	or	CCONJ
ftr-426	717	135	any	any	DET
ftr-426	717	136	representative	representative	NOUN
ftr-426	717	137	of	of	ADP
ftr-426	717	138	the	the	DET
ftr-426	717	139	foregoing	foregoing	NOUN
ftr-426	717	140	,	,	PUNCT
ftr-426	717	141	in	in	ADP
ftr-426	717	142	a	a	DET
ftr-426	717	143	terroristic	terroristic	ADJ
ftr-426	717	144	action.188	action.188	NOUN
ftr-426	717	145	finally	finally	ADV
ftr-426	717	146	,	,	PUNCT
ftr-426	717	147	any	any	DET
ftr-426	717	148	payments	payment	NOUN
ftr-426	717	149	received	receive	VERB
ftr-426	717	150	replacing	replace	VERB
ftr-426	717	151	lost	lose	VERB
ftr-426	717	152	income	income	NOUN
ftr-426	717	153	,	,	PUNCT
ftr-426	717	154	such	such	ADJ
ftr-426	717	155	as	as	ADP
ftr-426	717	156	unemployment	unemployment	NOUN
ftr-426	717	157	compensation189	compensation189	PROPN
ftr-426	717	158	or	or	CCONJ
ftr-426	717	159	lost	lose	VERB
ftr-426	717	160	business	business	NOUN
ftr-426	717	161	profits190	profits190	PROPN
ftr-426	717	162	must	must	AUX
ftr-426	717	163	be	be	AUX
ftr-426	717	164	included	include	VERB
ftr-426	717	165	in	in	ADP
ftr-426	717	166	gross	gross	ADJ
ftr-426	717	167	income	income	NOUN
ftr-426	717	168	in	in	ADP
ftr-426	717	169	the	the	DET
ftr-426	717	170	tax	tax	NOUN
ftr-426	717	171	year	year	NOUN
ftr-426	717	172	received.191	received.191	VERB
ftr-426	717	173	a	a	DET
ftr-426	717	174	“	"	PUNCT
ftr-426	717	175	qualified	qualified	ADJ
ftr-426	717	176	disaster	disaster	NOUN
ftr-426	717	177	”	"	PUNCT
ftr-426	717	178	for	for	ADP
ftr-426	717	179	this	this	DET
ftr-426	717	180	purpose	purpose	NOUN
ftr-426	717	181	is	be	AUX
ftr-426	717	182	defined	define	VERB
ftr-426	717	183	very	very	ADV
ftr-426	717	184	broadly	broadly	ADV
ftr-426	717	185	and	and	CCONJ
ftr-426	717	186	includes	include	VERB
ftr-426	717	187	“	"	PUNCT
ftr-426	717	188	a	a	DET
ftr-426	717	189	disaster	disaster	NOUN
ftr-426	717	190	which	which	PRON
ftr-426	717	191	results	result	VERB
ftr-426	717	192	from	from	ADP
ftr-426	717	193	a	a	DET
ftr-426	717	194	terroristic	terroristic	ADJ
ftr-426	717	195	or	or	CCONJ
ftr-426	717	196	military	military	ADJ
ftr-426	717	197	action,”192	action,”192	NOUN
ftr-426	717	198	“	"	PUNCT
ftr-426	717	199	a	a	DET
ftr-426	717	200	presidentially	presidentially	NOUN
ftr-426	717	201	declared	declare	VERB
ftr-426	717	202	disaster,”193	disaster,”193	PROPN
ftr-426	717	203	“	"	PUNCT
ftr-426	717	204	a	a	DET
ftr-426	717	205	disaster	disaster	NOUN
ftr-426	717	206	which	which	PRON
ftr-426	717	207	results	result	VERB
ftr-426	717	208	from	from	ADP
ftr-426	717	209	an	an	DET
ftr-426	717	210	accident	accident	NOUN
ftr-426	717	211	982	982	NUM
ftr-426	717	212	florida	florida	PROPN
ftr-426	717	213	tax	tax	NOUN
ftr-426	717	214	review	review	NOUN
ftr-426	717	215	[	[	X
ftr-426	717	216	vol.6:10	vol.6:10	PROPN
ftr-426	717	217	area	area	NOUN
ftr-426	717	218	warrants	warrant	NOUN
ftr-426	717	219	assistance	assistance	NOUN
ftr-426	717	220	by	by	ADP
ftr-426	717	221	the	the	DET
ftr-426	717	222	federal	federal	ADJ
ftr-426	717	223	government	government	NOUN
ftr-426	717	224	under	under	ADP
ftr-426	717	225	the	the	DET
ftr-426	717	226	disaster	disaster	NOUN
ftr-426	717	227	relief	relief	NOUN
ftr-426	717	228	and	and	CCONJ
ftr-426	717	229	emergency	emergency	NOUN
ftr-426	717	230	assistance	assistance	NOUN
ftr-426	717	231	act	act	NOUN
ftr-426	717	232	.	.	PUNCT
ftr-426	717	233	”	"	PUNCT
ftr-426	718	1	irc	irc	PROPN
ftr-426	718	2	§	§	PROPN
ftr-426	718	3	1033(h)(3	1033(h)(3	NUM
ftr-426	718	4	)	)	PUNCT
ftr-426	718	5	.	.	PUNCT
ftr-426	719	1	194	194	NUM
ftr-426	719	2	.	.	PUNCT
ftr-426	720	1	irc	irc	PROPN
ftr-426	720	2	§	§	PROPN
ftr-426	720	3	139(c	139(c	PROPN
ftr-426	720	4	)	)	PUNCT
ftr-426	720	5	(	(	PUNCT
ftr-426	720	6	defining	define	VERB
ftr-426	720	7	what	what	PRON
ftr-426	720	8	is	be	AUX
ftr-426	720	9	a	a	DET
ftr-426	720	10	“	"	PUNCT
ftr-426	720	11	qualified	qualified	ADJ
ftr-426	720	12	disaster	disaster	NOUN
ftr-426	720	13	”	"	PUNCT
ftr-426	720	14	)	)	PUNCT
ftr-426	720	15	.	.	PUNCT
ftr-426	721	1	195	195	NUM
ftr-426	721	2	.	.	PUNCT
ftr-426	721	3	irc	irc	PROPN
ftr-426	721	4	§	§	PROPN
ftr-426	721	5	139(c)(4	139(c)(4	NUM
ftr-426	721	6	)	)	PUNCT
ftr-426	721	7	.	.	PUNCT
ftr-426	722	1	196	196	NUM
ftr-426	722	2	.	.	PUNCT
ftr-426	723	1	“	"	PUNCT
ftr-426	723	2	the	the	DET
ftr-426	723	3	internal	internal	ADJ
ftr-426	723	4	revenue	revenue	NOUN
ftr-426	723	5	service	service	NOUN
ftr-426	723	6	has	have	AUX
ftr-426	723	7	concluded	conclude	VERB
ftr-426	723	8	that	that	SCONJ
ftr-426	723	9	payments	payment	NOUN
ftr-426	723	10	made	make	VERB
ftr-426	723	11	by	by	ADP
ftr-426	723	12	governmental	governmental	ADJ
ftr-426	723	13	units	unit	NOUN
ftr-426	723	14	under	under	ADP
ftr-426	723	15	legislatively	legislatively	ADV
ftr-426	723	16	provided	provide	VERB
ftr-426	723	17	social	social	ADJ
ftr-426	723	18	benefits	benefit	NOUN
ftr-426	723	19	programs	program	NOUN
ftr-426	723	20	for	for	ADP
ftr-426	723	21	the	the	DET
ftr-426	723	22	promotion	promotion	NOUN
ftr-426	723	23	of	of	ADP
ftr-426	723	24	general	general	ADJ
ftr-426	723	25	welfare	welfare	NOUN
ftr-426	723	26	(	(	PUNCT
ftr-426	723	27	i.e.	i.e.	X
ftr-426	723	28	,	,	PUNCT
ftr-426	723	29	based	base	VERB
ftr-426	723	30	on	on	ADP
ftr-426	723	31	need	need	NOUN
ftr-426	723	32	)	)	PUNCT
ftr-426	723	33	is	be	AUX
ftr-426	723	34	not	not	PART
ftr-426	723	35	includible	includible	ADJ
ftr-426	723	36	in	in	ADP
ftr-426	723	37	the	the	DET
ftr-426	723	38	gross	gross	ADJ
ftr-426	723	39	income	income	NOUN
ftr-426	723	40	of	of	ADP
ftr-426	723	41	the	the	DET
ftr-426	723	42	recipients	recipient	NOUN
ftr-426	723	43	of	of	ADP
ftr-426	723	44	the	the	DET
ftr-426	723	45	payments	payment	NOUN
ftr-426	723	46	.	.	PUNCT
ftr-426	723	47	”	"	PUNCT
ftr-426	723	48	rev	rev	PROPN
ftr-426	723	49	.	.	PROPN
ftr-426	724	1	rul	rul	PROPN
ftr-426	724	2	.	.	PUNCT
ftr-426	724	3	2003	2003	NUM
ftr-426	724	4	-	-	SYM
ftr-426	724	5	12	12	NUM
ftr-426	724	6	,	,	PUNCT
ftr-426	724	7	2003	2003	NUM
ftr-426	724	8	-	-	SYM
ftr-426	724	9	1	1	NUM
ftr-426	724	10	c.b	c.b	PROPN
ftr-426	724	11	.	.	PROPN
ftr-426	724	12	283	283	NUM
ftr-426	724	13	;	;	PUNCT
ftr-426	724	14	see	see	VERB
ftr-426	724	15	rev	rev	PROPN
ftr-426	724	16	.	.	PROPN
ftr-426	724	17	rul	rul	NOUN
ftr-426	724	18	.	.	PUNCT
ftr-426	725	1	98	98	NUM
ftr-426	725	2	-	-	SYM
ftr-426	725	3	19	19	NUM
ftr-426	725	4	,	,	PUNCT
ftr-426	725	5	1998	1998	NUM
ftr-426	725	6	-	-	SYM
ftr-426	725	7	1	1	NUM
ftr-426	725	8	c.b	c.b	PROPN
ftr-426	725	9	.	.	PROPN
ftr-426	725	10	840	840	NUM
ftr-426	725	11	(	(	PUNCT
ftr-426	725	12	permitting	permit	VERB
ftr-426	725	13	exclusion	exclusion	NOUN
ftr-426	725	14	of	of	ADP
ftr-426	725	15	relocation	relocation	NOUN
ftr-426	725	16	payments	payment	NOUN
ftr-426	725	17	authorized	authorize	VERB
ftr-426	725	18	and	and	CCONJ
ftr-426	725	19	funded	fund	VERB
ftr-426	725	20	by	by	ADP
ftr-426	725	21	the	the	DET
ftr-426	725	22	government	government	NOUN
ftr-426	725	23	)	)	PUNCT
ftr-426	725	24	;	;	PUNCT
ftr-426	725	25	rev	rev	PROPN
ftr-426	725	26	.	.	PROPN
ftr-426	726	1	rul	rul	PROPN
ftr-426	726	2	.	.	PUNCT
ftr-426	727	1	76	76	NUM
ftr-426	727	2	-	-	SYM
ftr-426	727	3	144	144	NUM
ftr-426	727	4	,	,	PUNCT
ftr-426	727	5	1976	1976	NUM
ftr-426	727	6	-	-	SYM
ftr-426	727	7	1	1	NUM
ftr-426	727	8	c.b	c.b	PROPN
ftr-426	727	9	.	.	PROPN
ftr-426	727	10	17	17	NUM
ftr-426	727	11	(	(	PUNCT
ftr-426	727	12	concluding	conclude	VERB
ftr-426	727	13	that	that	SCONJ
ftr-426	727	14	grants	grant	NOUN
ftr-426	727	15	received	receive	VERB
ftr-426	727	16	under	under	ADP
ftr-426	727	17	the	the	DET
ftr-426	727	18	disaster	disaster	NOUN
ftr-426	727	19	relief	relief	NOUN
ftr-426	727	20	act	act	NOUN
ftr-426	727	21	of	of	ADP
ftr-426	727	22	1974	1974	NUM
ftr-426	727	23	by	by	ADP
ftr-426	727	24	individuals	individual	NOUN
ftr-426	727	25	unable	unable	ADJ
ftr-426	727	26	to	to	PART
ftr-426	727	27	meet	meet	VERB
ftr-426	727	28	necessary	necessary	ADJ
ftr-426	727	29	expenses	expense	NOUN
ftr-426	727	30	or	or	CCONJ
ftr-426	727	31	serious	serious	ADJ
ftr-426	727	32	needs	need	NOUN
ftr-426	727	33	as	as	ADP
ftr-426	727	34	a	a	DET
ftr-426	727	35	result	result	NOUN
ftr-426	727	36	of	of	ADP
ftr-426	727	37	a	a	DET
ftr-426	727	38	disaster	disaster	NOUN
ftr-426	727	39	are	be	AUX
ftr-426	727	40	in	in	ADP
ftr-426	727	41	the	the	DET
ftr-426	727	42	interest	interest	NOUN
ftr-426	727	43	of	of	ADP
ftr-426	727	44	general	general	ADJ
ftr-426	727	45	welfare	welfare	NOUN
ftr-426	727	46	and	and	CCONJ
ftr-426	727	47	not	not	PART
ftr-426	727	48	includible	includible	NOUN
ftr-426	727	49	in	in	ADP
ftr-426	727	50	the	the	DET
ftr-426	727	51	recipients	recipient	NOUN
ftr-426	727	52	’	'	PUNCT
ftr-426	727	53	gross	gross	ADJ
ftr-426	727	54	income	income	NOUN
ftr-426	727	55	)	)	PUNCT
ftr-426	727	56	;	;	PUNCT
ftr-426	727	57	rev	rev	PROPN
ftr-426	727	58	.	.	PROPN
ftr-426	728	1	rul	rul	PROPN
ftr-426	728	2	.	.	PUNCT
ftr-426	728	3	82	82	NUM
ftr-426	728	4	-	-	SYM
ftr-426	728	5	106	106	NUM
ftr-426	728	6	,	,	PUNCT
ftr-426	728	7	1982	1982	NUM
ftr-426	728	8	-	-	SYM
ftr-426	728	9	1	1	NUM
ftr-426	728	10	c.b	c.b	PROPN
ftr-426	728	11	.	.	PROPN
ftr-426	728	12	16	16	NUM
ftr-426	728	13	(	(	PUNCT
ftr-426	728	14	providing	provide	VERB
ftr-426	728	15	that	that	SCONJ
ftr-426	728	16	payments	payment	NOUN
ftr-426	728	17	by	by	ADP
ftr-426	728	18	non	non	ADJ
ftr-426	728	19	-	-	ADJ
ftr-426	728	20	governmental	governmental	ADJ
ftr-426	728	21	entities	entity	NOUN
ftr-426	728	22	can	can	AUX
ftr-426	728	23	not	not	PART
ftr-426	728	24	be	be	AUX
ftr-426	728	25	considered	consider	VERB
ftr-426	728	26	payments	payment	NOUN
ftr-426	728	27	for	for	ADP
ftr-426	728	28	the	the	DET
ftr-426	728	29	general	general	ADJ
ftr-426	728	30	welfare	welfare	NOUN
ftr-426	728	31	and	and	CCONJ
ftr-426	728	32	therefore	therefore	ADV
ftr-426	728	33	may	may	AUX
ftr-426	728	34	not	not	PART
ftr-426	728	35	qualify	qualify	VERB
ftr-426	728	36	for	for	ADP
ftr-426	728	37	exclusion	exclusion	NOUN
ftr-426	728	38	from	from	ADP
ftr-426	728	39	gross	gross	ADJ
ftr-426	728	40	income	income	NOUN
ftr-426	728	41	under	under	ADP
ftr-426	728	42	the	the	DET
ftr-426	728	43	general	general	ADJ
ftr-426	728	44	welfare	welfare	NOUN
ftr-426	728	45	exclusion	exclusion	NOUN
ftr-426	728	46	)	)	PUNCT
ftr-426	728	47	;	;	PUNCT
ftr-426	728	48	chief	chief	ADJ
ftr-426	728	49	couns	coun	NOUN
ftr-426	728	50	.	.	PUNCT
ftr-426	729	1	adv	adv	PROPN
ftr-426	729	2	.	.	PROPN
ftr-426	729	3	200114044	200114044	NUM
ftr-426	729	4	(	(	PUNCT
ftr-426	729	5	2001	2001	NUM
ftr-426	729	6	)	)	PUNCT
ftr-426	729	7	(	(	PUNCT
ftr-426	729	8	finding	find	VERB
ftr-426	729	9	that	that	SCONJ
ftr-426	729	10	payments	payment	NOUN
ftr-426	729	11	from	from	ADP
ftr-426	729	12	fema	fema	PROPN
ftr-426	729	13	for	for	ADP
ftr-426	729	14	living	living	NOUN
ftr-426	729	15	expenses	expense	NOUN
ftr-426	729	16	to	to	PART
ftr-426	729	17	uninsured	uninsured	ADJ
ftr-426	729	18	or	or	CCONJ
ftr-426	729	19	underinsured	underinsured	ADJ
ftr-426	729	20	victims	victim	NOUN
ftr-426	729	21	of	of	ADP
ftr-426	729	22	presidentially	presidentially	ADV
ftr-426	729	23	declared	declare	VERB
ftr-426	729	24	disasters	disaster	NOUN
ftr-426	729	25	are	be	AUX
ftr-426	729	26	excluded	exclude	VERB
ftr-426	729	27	from	from	ADP
ftr-426	729	28	gross	gross	ADJ
ftr-426	729	29	income	income	NOUN
ftr-426	729	30	under	under	ADP
ftr-426	729	31	the	the	DET
ftr-426	729	32	“	"	PUNCT
ftr-426	729	33	general	general	ADJ
ftr-426	729	34	welfare	welfare	NOUN
ftr-426	729	35	”	"	PUNCT
ftr-426	729	36	exception	exception	NOUN
ftr-426	729	37	of	of	ADP
ftr-426	729	38	code	code	NOUN
ftr-426	729	39	§	§	PROPN
ftr-426	729	40	61	61	NUM
ftr-426	729	41	)	)	PUNCT
ftr-426	729	42	;	;	PUNCT
ftr-426	729	43	chief	chief	ADJ
ftr-426	729	44	couns	coun	NOUN
ftr-426	729	45	.	.	PUNCT
ftr-426	730	1	adv	adv	PRON
ftr-426	730	2	.	.	PROPN
ftr-426	730	3	200114045	200114045	NUM
ftr-426	730	4	(	(	PUNCT
ftr-426	730	5	2001	2001	NUM
ftr-426	730	6	)	)	PUNCT
ftr-426	730	7	(	(	PUNCT
ftr-426	730	8	same	same	ADJ
ftr-426	730	9	)	)	PUNCT
ftr-426	730	10	;	;	PUNCT
ftr-426	730	11	chief	chief	ADJ
ftr-426	730	12	couns	coun	NOUN
ftr-426	730	13	.	.	PUNCT
ftr-426	731	1	adv	adv	PROPN
ftr-426	731	2	.	.	PROPN
ftr-426	731	3	200114046	200114046	NUM
ftr-426	731	4	(	(	PUNCT
ftr-426	731	5	2001	2001	NUM
ftr-426	731	6	)	)	PUNCT
ftr-426	731	7	(	(	PUNCT
ftr-426	731	8	determining	determine	VERB
ftr-426	731	9	that	that	SCONJ
ftr-426	731	10	fema	fema	ADJ
ftr-426	731	11	payments	payment	NOUN
ftr-426	731	12	for	for	ADP
ftr-426	731	13	flood	flood	NOUN
ftr-426	731	14	insurance	insurance	NOUN
ftr-426	731	15	premiums	premium	NOUN
ftr-426	731	16	and	and	CCONJ
ftr-426	731	17	claim	claim	VERB
ftr-426	731	18	preparation	preparation	NOUN
ftr-426	731	19	expenses	expense	NOUN
ftr-426	731	20	are	be	AUX
ftr-426	731	21	excluded	exclude	VERB
ftr-426	731	22	from	from	ADP
ftr-426	731	23	gross	gross	ADJ
ftr-426	731	24	income	income	NOUN
ftr-426	731	25	)	)	PUNCT
ftr-426	731	26	;	;	PUNCT
ftr-426	731	27	chief	chief	ADJ
ftr-426	731	28	couns	coun	NOUN
ftr-426	731	29	.	.	PUNCT
ftr-426	732	1	adv	adv	PROPN
ftr-426	732	2	.	.	PUNCT
ftr-426	733	1	199918053	199918053	NUM
ftr-426	733	2	(	(	PUNCT
ftr-426	733	3	1999	1999	NUM
ftr-426	733	4	)	)	PUNCT
ftr-426	734	1	(	(	PUNCT
ftr-426	734	2	finding	find	VERB
ftr-426	734	3	that	that	SCONJ
ftr-426	734	4	state	state	NOUN
ftr-426	734	5	government	government	NOUN
ftr-426	734	6	assistance	assistance	NOUN
ftr-426	734	7	payments	payment	NOUN
ftr-426	734	8	for	for	ADP
ftr-426	734	9	food	food	NOUN
ftr-426	734	10	and	and	CCONJ
ftr-426	734	11	other	other	ADJ
ftr-426	734	12	necessities	necessity	NOUN
ftr-426	734	13	for	for	ADP
ftr-426	734	14	disaster	disaster	NOUN
ftr-426	734	15	victims	victim	NOUN
ftr-426	734	16	who	who	PRON
ftr-426	734	17	could	could	AUX
ftr-426	734	18	not	not	PART
ftr-426	734	19	afford	afford	VERB
ftr-426	734	20	to	to	PART
ftr-426	734	21	pay	pay	VERB
ftr-426	734	22	for	for	ADP
ftr-426	734	23	necessities	necessity	NOUN
ftr-426	734	24	were	be	AUX
ftr-426	734	25	excluded	exclude	VERB
ftr-426	734	26	from	from	ADP
ftr-426	734	27	gross	gross	ADJ
ftr-426	734	28	income	income	NOUN
ftr-426	734	29	)	)	PUNCT
ftr-426	734	30	;	;	PUNCT
ftr-426	734	31	chief	chief	ADJ
ftr-426	734	32	couns	coun	NOUN
ftr-426	734	33	.	.	PUNCT
ftr-426	735	1	adv	adv	PRON
ftr-426	735	2	.	.	PROPN
ftr-426	735	3	200017040	200017040	NUM
ftr-426	735	4	(	(	PUNCT
ftr-426	735	5	2000	2000	NUM
ftr-426	735	6	)	)	PUNCT
ftr-426	735	7	(	(	PUNCT
ftr-426	735	8	finding	find	VERB
ftr-426	735	9	that	that	SCONJ
ftr-426	735	10	payments	payment	NOUN
ftr-426	735	11	made	make	VERB
ftr-426	735	12	pursuant	pursuant	ADJ
ftr-426	735	13	to	to	ADP
ftr-426	735	14	state	state	NOUN
ftr-426	735	15	disaster	disaster	NOUN
ftr-426	735	16	relief	relief	NOUN
ftr-426	735	17	program	program	NOUN
ftr-426	735	18	to	to	PART
ftr-426	735	19	assist	assist	VERB
ftr-426	735	20	individuals	individual	NOUN
ftr-426	735	21	purchasing	purchase	VERB
ftr-426	735	22	comparable	comparable	ADJ
ftr-426	735	23	housing	housing	NOUN
ftr-426	735	24	outside	outside	ADP
ftr-426	735	25	of	of	ADP
ftr-426	735	26	flood	flood	NOUN
ftr-426	735	27	plain	plain	NOUN
ftr-426	735	28	were	be	AUX
ftr-426	735	29	excluded	exclude	VERB
ftr-426	735	30	from	from	ADP
ftr-426	735	31	gross	gross	ADJ
ftr-426	735	32	income	income	NOUN
ftr-426	735	33	)	)	PUNCT
ftr-426	735	34	.	.	PUNCT
ftr-426	736	1	197	197	X
ftr-426	736	2	.	.	PUNCT
ftr-426	737	1	see	see	VERB
ftr-426	737	2	rev	rev	PROPN
ftr-426	737	3	.	.	PROPN
ftr-426	737	4	rul	rul	PROPN
ftr-426	737	5	.	.	PUNCT
ftr-426	737	6	2003	2003	NUM
ftr-426	737	7	-	-	SYM
ftr-426	737	8	12	12	NUM
ftr-426	737	9	,	,	PUNCT
ftr-426	737	10	2003	2003	NUM
ftr-426	737	11	-	-	SYM
ftr-426	737	12	1	1	NUM
ftr-426	737	13	c.b	c.b	PROPN
ftr-426	737	14	.	.	PROPN
ftr-426	737	15	283	283	NUM
ftr-426	737	16	.	.	PUNCT
ftr-426	738	1	moreover	moreover	ADV
ftr-426	738	2	,	,	PUNCT
ftr-426	738	3	as	as	ADP
ftr-426	738	4	a	a	DET
ftr-426	738	5	result	result	NOUN
ftr-426	738	6	of	of	ADP
ftr-426	738	7	the	the	DET
ftr-426	738	8	enactment	enactment	NOUN
ftr-426	738	9	of	of	ADP
ftr-426	738	10	code	code	NOUN
ftr-426	738	11	§	§	PROPN
ftr-426	738	12	139	139	NUM
ftr-426	738	13	and	and	CCONJ
ftr-426	738	14	the	the	DET
ftr-426	738	15	joint	joint	ADJ
ftr-426	738	16	committee	committee	NOUN
ftr-426	738	17	on	on	ADP
ftr-426	738	18	taxation	taxation	NOUN
ftr-426	738	19	staff	staff	NOUN
ftr-426	738	20	’s	’s	PART
ftr-426	738	21	comment	comment	NOUN
ftr-426	738	22	that	that	SCONJ
ftr-426	738	23	disaster	disaster	NOUN
ftr-426	738	24	victims	victim	NOUN
ftr-426	738	25	will	will	AUX
ftr-426	738	26	not	not	PART
ftr-426	738	27	have	have	VERB
ftr-426	738	28	to	to	PART
ftr-426	738	29	account	account	VERB
ftr-426	738	30	for	for	ADP
ftr-426	738	31	their	their	PRON
ftr-426	738	32	actual	actual	ADJ
ftr-426	738	33	expenses	expense	NOUN
ftr-426	738	34	as	as	ADV
ftr-426	738	35	long	long	ADV
ftr-426	738	36	as	as	SCONJ
ftr-426	738	37	the	the	DET
ftr-426	738	38	payments	payment	NOUN
ftr-426	738	39	can	can	AUX
ftr-426	738	40	be	be	AUX
ftr-426	738	41	reasonably	reasonably	ADV
ftr-426	738	42	expected	expect	VERB
ftr-426	738	43	to	to	PART
ftr-426	738	44	be	be	AUX
ftr-426	738	45	commensurate	commensurate	ADJ
ftr-426	738	46	with	with	ADP
ftr-426	738	47	the	the	DET
ftr-426	738	48	expenses	expense	NOUN
ftr-426	738	49	to	to	PART
ftr-426	738	50	be	be	AUX
ftr-426	738	51	incurred	incur	VERB
ftr-426	738	52	,	,	PUNCT
ftr-426	738	53	the	the	DET
ftr-426	738	54	internal	internal	ADJ
ftr-426	738	55	revenue	revenue	NOUN
ftr-426	738	56	service	service	NOUN
ftr-426	738	57	has	have	AUX
ftr-426	738	58	stated	state	VERB
ftr-426	738	59	that	that	SCONJ
ftr-426	738	60	the	the	DET
ftr-426	738	61	same	same	ADJ
ftr-426	738	62	standard	standard	NOUN
ftr-426	738	63	will	will	AUX
ftr-426	738	64	apply	apply	VERB
ftr-426	738	65	for	for	ADP
ftr-426	738	66	disaster	disaster	NOUN
ftr-426	738	67	relief	relief	NOUN
ftr-426	738	68	under	under	ADP
ftr-426	738	69	the	the	DET
ftr-426	738	70	general	general	ADJ
ftr-426	738	71	welfare	welfare	NOUN
ftr-426	738	72	exclusion	exclusion	NOUN
ftr-426	738	73	.	.	PUNCT
ftr-426	739	1	i	i	PRON
ftr-426	739	2	d.	d.	PROPN
ftr-426	739	3	198	198	NUM
ftr-426	739	4	.	.	PUNCT
ftr-426	740	1	i	i	PRON
ftr-426	740	2	d.	d.	PROPN
ftr-426	740	3	(	(	PUNCT
ftr-426	740	4	ruling	rule	VERB
ftr-426	740	5	that	that	SCONJ
ftr-426	740	6	grants	grant	NOUN
ftr-426	740	7	to	to	ADP
ftr-426	740	8	employees	employee	NOUN
ftr-426	740	9	from	from	ADP
ftr-426	740	10	their	their	PRON
ftr-426	740	11	employers	employer	NOUN
ftr-426	740	12	’	'	PUNCT
ftr-426	740	13	program	program	NOUN
ftr-426	740	14	to	to	PART
ftr-426	740	15	pay	pay	VERB
ftr-426	740	16	or	or	CCONJ
ftr-426	740	17	reimburse	reimburse	VERB
ftr-426	740	18	certain	certain	ADJ
ftr-426	740	19	reasonable	reasonable	ADJ
ftr-426	740	20	and	and	CCONJ
ftr-426	740	21	necessary	necessary	ADJ
ftr-426	740	22	medical	medical	ADJ
ftr-426	740	23	,	,	PUNCT
ftr-426	740	24	temporary	temporary	ADJ
ftr-426	740	25	housing	housing	NOUN
ftr-426	740	26	,	,	PUNCT
ftr-426	740	27	or	or	CCONJ
ftr-426	740	28	transportation	transportation	NOUN
ftr-426	740	29	expenses	expense	NOUN
ftr-426	740	30	resulting	result	VERB
ftr-426	740	31	from	from	ADP
ftr-426	740	32	a	a	DET
ftr-426	740	33	flood	flood	NOUN
ftr-426	740	34	are	be	AUX
ftr-426	740	35	not	not	PART
ftr-426	740	36	included	include	VERB
ftr-426	740	37	in	in	ADP
ftr-426	740	38	gross	gross	ADJ
ftr-426	740	39	income	income	NOUN
ftr-426	740	40	under	under	ADP
ftr-426	740	41	involving	involve	VERB
ftr-426	740	42	a	a	DET
ftr-426	740	43	common	common	ADJ
ftr-426	740	44	carrier	carrier	NOUN
ftr-426	740	45	,	,	PUNCT
ftr-426	740	46	or	or	CCONJ
ftr-426	740	47	from	from	ADP
ftr-426	740	48	any	any	DET
ftr-426	740	49	other	other	ADJ
ftr-426	740	50	event	event	NOUN
ftr-426	740	51	,	,	PUNCT
ftr-426	740	52	which	which	PRON
ftr-426	740	53	is	be	AUX
ftr-426	740	54	determined	determine	VERB
ftr-426	740	55	by	by	ADP
ftr-426	740	56	the	the	DET
ftr-426	740	57	secretary	secretary	NOUN
ftr-426	740	58	to	to	PART
ftr-426	740	59	be	be	AUX
ftr-426	740	60	of	of	ADP
ftr-426	740	61	a	a	DET
ftr-426	740	62	catastrophic	catastrophic	ADJ
ftr-426	740	63	nature	nature	NOUN
ftr-426	740	64	.	.	PUNCT
ftr-426	741	1	”194	”194	PUNCT
ftr-426	742	1	in	in	ADP
ftr-426	742	2	addition	addition	NOUN
ftr-426	742	3	,	,	PUNCT
ftr-426	742	4	with	with	ADP
ftr-426	742	5	respect	respect	NOUN
ftr-426	742	6	to	to	ADP
ftr-426	742	7	amounts	amount	NOUN
ftr-426	742	8	received	receive	VERB
ftr-426	742	9	from	from	ADP
ftr-426	742	10	the	the	DET
ftr-426	742	11	government	government	NOUN
ftr-426	742	12	,	,	PUNCT
ftr-426	742	13	its	its	PRON
ftr-426	742	14	agency	agency	NOUN
ftr-426	742	15	or	or	CCONJ
ftr-426	742	16	instrumentality	instrumentality	NOUN
ftr-426	742	17	,	,	PUNCT
ftr-426	742	18	any	any	DET
ftr-426	742	19	disaster	disaster	NOUN
ftr-426	742	20	that	that	PRON
ftr-426	742	21	is	be	AUX
ftr-426	742	22	determined	determine	VERB
ftr-426	742	23	by	by	ADP
ftr-426	742	24	the	the	DET
ftr-426	742	25	governmental	governmental	ADJ
ftr-426	742	26	authority	authority	NOUN
ftr-426	742	27	to	to	PART
ftr-426	742	28	warrant	warrant	VERB
ftr-426	742	29	assistance.195	assistance.195	PROPN
ftr-426	742	30	accordingly	accordingly	ADV
ftr-426	742	31	,	,	PUNCT
ftr-426	742	32	this	this	DET
ftr-426	742	33	expansive	expansive	ADJ
ftr-426	742	34	definition	definition	NOUN
ftr-426	742	35	should	should	AUX
ftr-426	742	36	exclude	exclude	VERB
ftr-426	742	37	from	from	ADP
ftr-426	742	38	a	a	DET
ftr-426	742	39	disaster	disaster	NOUN
ftr-426	742	40	victim	victim	NOUN
ftr-426	742	41	’s	’s	PART
ftr-426	742	42	gross	gross	ADJ
ftr-426	742	43	income	income	NOUN
ftr-426	742	44	any	any	DET
ftr-426	742	45	payments	payment	NOUN
ftr-426	742	46	received	receive	VERB
ftr-426	742	47	from	from	ADP
ftr-426	742	48	a	a	DET
ftr-426	742	49	governmental	governmental	ADJ
ftr-426	742	50	authority	authority	NOUN
ftr-426	742	51	that	that	PRON
ftr-426	742	52	is	be	AUX
ftr-426	742	53	not	not	PART
ftr-426	742	54	attributable	attributable	ADJ
ftr-426	742	55	to	to	AUX
ftr-426	742	56	lost	lose	VERB
ftr-426	742	57	wages	wage	NOUN
ftr-426	742	58	or	or	CCONJ
ftr-426	742	59	profits	profit	NOUN
ftr-426	742	60	.	.	PUNCT
ftr-426	743	1	prior	prior	ADV
ftr-426	743	2	to	to	ADP
ftr-426	743	3	congress	congress	PROPN
ftr-426	743	4	’	'	PUNCT
ftr-426	743	5	enactment	enactment	NOUN
ftr-426	743	6	of	of	ADP
ftr-426	743	7	these	these	DET
ftr-426	743	8	specific	specific	ADJ
ftr-426	743	9	gross	gross	ADJ
ftr-426	743	10	income	income	NOUN
ftr-426	743	11	exclusions	exclusion	NOUN
ftr-426	743	12	under	under	ADP
ftr-426	743	13	code	code	NOUN
ftr-426	743	14	section	section	NOUN
ftr-426	743	15	139	139	NUM
ftr-426	743	16	,	,	PUNCT
ftr-426	743	17	disaster	disaster	NOUN
ftr-426	743	18	relief	relief	NOUN
ftr-426	743	19	payments	payment	NOUN
ftr-426	743	20	made	make	VERB
ftr-426	743	21	by	by	ADP
ftr-426	743	22	governmental	governmental	ADJ
ftr-426	743	23	units	unit	NOUN
ftr-426	743	24	under	under	ADP
ftr-426	743	25	legislatively	legislatively	ADV
ftr-426	743	26	provided	provide	VERB
ftr-426	743	27	social	social	ADJ
ftr-426	743	28	benefit	benefit	NOUN
ftr-426	743	29	programs	program	NOUN
ftr-426	743	30	for	for	ADP
ftr-426	743	31	the	the	DET
ftr-426	743	32	promotion	promotion	NOUN
ftr-426	743	33	of	of	ADP
ftr-426	743	34	the	the	DET
ftr-426	743	35	general	general	ADJ
ftr-426	743	36	welfare	welfare	NOUN
ftr-426	743	37	(	(	PUNCT
ftr-426	743	38	i.e.	i.e.	X
ftr-426	743	39	,	,	PUNCT
ftr-426	743	40	based	base	VERB
ftr-426	743	41	on	on	ADP
ftr-426	743	42	need	need	NOUN
ftr-426	743	43	)	)	PUNCT
ftr-426	743	44	were	be	AUX
ftr-426	743	45	not	not	PART
ftr-426	743	46	includible	includible	ADJ
ftr-426	743	47	in	in	ADP
ftr-426	743	48	the	the	DET
ftr-426	743	49	gross	gross	ADJ
ftr-426	743	50	income	income	NOUN
ftr-426	743	51	under	under	ADP
ftr-426	743	52	the	the	DET
ftr-426	743	53	“	"	PUNCT
ftr-426	743	54	general	general	ADJ
ftr-426	743	55	welfare	welfare	NOUN
ftr-426	743	56	exclusion	exclusion	NOUN
ftr-426	743	57	.	.	PUNCT
ftr-426	743	58	”196	”196	PROPN
ftr-426	744	1	while	while	SCONJ
ftr-426	744	2	code	code	NOUN
ftr-426	744	3	section	section	NOUN
ftr-426	744	4	139	139	NUM
ftr-426	744	5	does	do	AUX
ftr-426	744	6	not	not	PART
ftr-426	744	7	replace	replace	VERB
ftr-426	744	8	the	the	DET
ftr-426	744	9	“	"	PUNCT
ftr-426	744	10	general	general	ADJ
ftr-426	744	11	welfare	welfare	NOUN
ftr-426	744	12	exclusion	exclusion	NOUN
ftr-426	744	13	,	,	PUNCT
ftr-426	744	14	”	"	PUNCT
ftr-426	744	15	it	it	PRON
ftr-426	744	16	appears	appear	VERB
ftr-426	744	17	to	to	PART
ftr-426	744	18	embody	embody	VERB
ftr-426	744	19	all	all	DET
ftr-426	744	20	government	government	NOUN
ftr-426	744	21	payments	payment	NOUN
ftr-426	744	22	made	make	VERB
ftr-426	744	23	for	for	ADP
ftr-426	744	24	disaster	disaster	NOUN
ftr-426	744	25	relief	relief	NOUN
ftr-426	744	26	under	under	ADP
ftr-426	744	27	the	the	DET
ftr-426	744	28	exclusion	exclusion	NOUN
ftr-426	744	29	as	as	ADV
ftr-426	744	30	well	well	ADV
ftr-426	744	31	as	as	ADP
ftr-426	744	32	providing	provide	VERB
ftr-426	744	33	exclusion	exclusion	NOUN
ftr-426	744	34	for	for	ADP
ftr-426	744	35	nongovernmental	nongovernmental	ADJ
ftr-426	744	36	payments	payment	NOUN
ftr-426	744	37	for	for	ADP
ftr-426	744	38	certain	certain	ADJ
ftr-426	744	39	types	type	NOUN
ftr-426	744	40	of	of	ADP
ftr-426	744	41	disaster	disaster	NOUN
ftr-426	744	42	relief.197	relief.197	NOUN
ftr-426	744	43	code	code	NOUN
ftr-426	744	44	section	section	NOUN
ftr-426	744	45	139	139	NUM
ftr-426	744	46	is	be	AUX
ftr-426	744	47	an	an	DET
ftr-426	744	48	expanded	expand	VERB
ftr-426	744	49	,	,	PUNCT
ftr-426	744	50	yet	yet	CCONJ
ftr-426	744	51	explicit	explicit	ADJ
ftr-426	744	52	statutory	statutory	ADJ
ftr-426	744	53	version	version	NOUN
ftr-426	744	54	of	of	ADP
ftr-426	744	55	the	the	DET
ftr-426	744	56	“	"	PUNCT
ftr-426	744	57	general	general	ADJ
ftr-426	744	58	welfare	welfare	NOUN
ftr-426	744	59	exclusion	exclusion	NOUN
ftr-426	744	60	”	"	PUNCT
ftr-426	744	61	of	of	ADP
ftr-426	744	62	disaster	disaster	NOUN
ftr-426	744	63	relief	relief	NOUN
ftr-426	744	64	payments	payment	NOUN
ftr-426	744	65	from	from	ADP
ftr-426	744	66	gross	gross	ADJ
ftr-426	744	67	income.198	income.198	PROPN
ftr-426	744	68	2005	2005	NUM
ftr-426	744	69	]	]	PUNCT
ftr-426	744	70	anatomy	anatomy	NOUN
ftr-426	744	71	of	of	ADP
ftr-426	744	72	a	a	DET
ftr-426	744	73	disaster	disaster	NOUN
ftr-426	744	74	983	983	NUM
ftr-426	744	75	code	code	NOUN
ftr-426	744	76	§	§	PROPN
ftr-426	744	77	139	139	NUM
ftr-426	744	78	but	but	CCONJ
ftr-426	744	79	not	not	PART
ftr-426	744	80	the	the	DET
ftr-426	744	81	“	"	PUNCT
ftr-426	744	82	general	general	ADJ
ftr-426	744	83	welfare	welfare	NOUN
ftr-426	744	84	exclusion	exclusion	NOUN
ftr-426	744	85	”	"	PUNCT
ftr-426	744	86	)	)	PUNCT
ftr-426	744	87	.	.	PUNCT
ftr-426	745	1	prior	prior	ADV
ftr-426	745	2	to	to	ADP
ftr-426	745	3	enactment	enactment	NOUN
ftr-426	745	4	of	of	ADP
ftr-426	745	5	irc	irc	PROPN
ftr-426	745	6	§	§	PROPN
ftr-426	745	7	139	139	NUM
ftr-426	745	8	,	,	PUNCT
ftr-426	745	9	there	there	PRON
ftr-426	745	10	was	be	VERB
ftr-426	745	11	no	no	DET
ftr-426	745	12	statutory	statutory	ADJ
ftr-426	745	13	exclusion	exclusion	NOUN
ftr-426	745	14	for	for	ADP
ftr-426	745	15	disaster	disaster	NOUN
ftr-426	745	16	relief	relief	NOUN
ftr-426	745	17	payments	payment	NOUN
ftr-426	745	18	and	and	CCONJ
ftr-426	745	19	taxpayers	taxpayer	NOUN
ftr-426	745	20	had	have	VERB
ftr-426	745	21	to	to	PART
ftr-426	745	22	rely	rely	VERB
ftr-426	745	23	on	on	ADP
ftr-426	745	24	interpretations	interpretation	NOUN
ftr-426	745	25	of	of	ADP
ftr-426	745	26	the	the	DET
ftr-426	745	27	“	"	PUNCT
ftr-426	745	28	general	general	ADJ
ftr-426	745	29	welfare	welfare	NOUN
ftr-426	745	30	”	"	PUNCT
ftr-426	745	31	exception	exception	NOUN
ftr-426	745	32	to	to	ADP
ftr-426	745	33	gross	gross	ADJ
ftr-426	745	34	income	income	NOUN
ftr-426	745	35	.	.	PUNCT
ftr-426	746	1	see	see	VERB
ftr-426	746	2	sources	source	NOUN
ftr-426	746	3	cited	cite	VERB
ftr-426	746	4	supra	supra	PROPN
ftr-426	746	5	note	note	PROPN
ftr-426	746	6	157	157	NUM
ftr-426	746	7	;	;	PUNCT
ftr-426	746	8	see	see	AUX
ftr-426	746	9	also	also	ADV
ftr-426	746	10	rev	rev	VERB
ftr-426	746	11	.	.	PUNCT
ftr-426	747	1	rul	rul	NOUN
ftr-426	747	2	.	.	PUNCT
ftr-426	748	1	57	57	NUM
ftr-426	748	2	-	-	SYM
ftr-426	748	3	102	102	NUM
ftr-426	748	4	,	,	PUNCT
ftr-426	748	5	1957	1957	NUM
ftr-426	748	6	-	-	SYM
ftr-426	748	7	1	1	NUM
ftr-426	748	8	c.b	c.b	PROPN
ftr-426	748	9	.	.	PROPN
ftr-426	748	10	26	26	NUM
ftr-426	748	11	(	(	PUNCT
ftr-426	748	12	setting	set	VERB
ftr-426	748	13	forth	forth	ADP
ftr-426	748	14	that	that	SCONJ
ftr-426	748	15	amounts	amount	NOUN
ftr-426	748	16	received	receive	VERB
ftr-426	748	17	from	from	ADP
ftr-426	748	18	a	a	DET
ftr-426	748	19	government	government	NOUN
ftr-426	748	20	’s	’s	PART
ftr-426	748	21	general	general	ADJ
ftr-426	748	22	welfare	welfare	NOUN
ftr-426	748	23	fund	fund	PROPN
ftr-426	748	24	are	be	AUX
ftr-426	748	25	excluded	exclude	VERB
ftr-426	748	26	from	from	ADP
ftr-426	748	27	gross	gross	ADJ
ftr-426	748	28	income	income	NOUN
ftr-426	748	29	)	)	PUNCT
ftr-426	748	30	.	.	PUNCT
ftr-426	749	1	in	in	ADP
ftr-426	749	2	addition	addition	NOUN
ftr-426	749	3	to	to	ADP
ftr-426	749	4	providing	provide	VERB
ftr-426	749	5	for	for	ADP
ftr-426	749	6	a	a	DET
ftr-426	749	7	specific	specific	ADJ
ftr-426	749	8	statutory	statutory	ADJ
ftr-426	749	9	exception	exception	NOUN
ftr-426	749	10	for	for	ADP
ftr-426	749	11	general	general	ADJ
ftr-426	749	12	welfare	welfare	NOUN
ftr-426	749	13	payments	payment	NOUN
ftr-426	749	14	,	,	PUNCT
ftr-426	749	15	code	code	PROPN
ftr-426	749	16	§	§	PROPN
ftr-426	749	17	139	139	NUM
ftr-426	749	18	provides	provide	VERB
ftr-426	749	19	for	for	ADP
ftr-426	749	20	exclusion	exclusion	NOUN
ftr-426	749	21	from	from	ADP
ftr-426	749	22	gross	gross	ADJ
ftr-426	749	23	income	income	NOUN
ftr-426	749	24	of	of	ADP
ftr-426	749	25	certain	certain	ADJ
ftr-426	749	26	payments	payment	NOUN
ftr-426	749	27	from	from	ADP
ftr-426	749	28	common	common	ADJ
ftr-426	749	29	carrier	carrier	NOUN
ftr-426	749	30	businesses	business	NOUN
ftr-426	749	31	for	for	ADP
ftr-426	749	32	death	death	NOUN
ftr-426	749	33	or	or	CCONJ
ftr-426	749	34	personal	personal	ADJ
ftr-426	749	35	injuries	injury	NOUN
ftr-426	749	36	.	.	PUNCT
ftr-426	750	1	irc	irc	PROPN
ftr-426	750	2	§	§	PROPN
ftr-426	750	3	139(b)(3	139(b)(3	NUM
ftr-426	750	4	)	)	PUNCT
ftr-426	750	5	,	,	PUNCT
ftr-426	750	6	(	(	PUNCT
ftr-426	750	7	4	4	NUM
ftr-426	750	8	)	)	PUNCT
ftr-426	750	9	.	.	PUNCT
ftr-426	751	1	199	199	NUM
ftr-426	751	2	.	.	PUNCT
ftr-426	752	1	irc	irc	PROPN
ftr-426	752	2	§	§	PROPN
ftr-426	752	3	139(b	139(b	PROPN
ftr-426	752	4	)	)	PUNCT
ftr-426	752	5	(	(	PUNCT
ftr-426	752	6	flush	flush	ADJ
ftr-426	752	7	language	language	NOUN
ftr-426	752	8	)	)	PUNCT
ftr-426	752	9	(	(	PUNCT
ftr-426	752	10	providing	provide	VERB
ftr-426	752	11	that	that	SCONJ
ftr-426	752	12	payments	payment	NOUN
ftr-426	752	13	are	be	AUX
ftr-426	752	14	excluded	exclude	VERB
ftr-426	752	15	from	from	ADP
ftr-426	752	16	gross	gross	ADJ
ftr-426	752	17	income	income	NOUN
ftr-426	752	18	to	to	ADP
ftr-426	752	19	the	the	DET
ftr-426	752	20	extent	extent	NOUN
ftr-426	752	21	not	not	PART
ftr-426	752	22	compensated	compensate	VERB
ftr-426	752	23	by	by	ADP
ftr-426	752	24	insurance	insurance	NOUN
ftr-426	752	25	)	)	PUNCT
ftr-426	752	26	.	.	PUNCT
ftr-426	753	1	200	200	NUM
ftr-426	753	2	.	.	PUNCT
ftr-426	754	1	see	see	VERB
ftr-426	754	2	irc	irc	PROPN
ftr-426	754	3	§	§	PROPN
ftr-426	754	4	123	123	NUM
ftr-426	754	5	(	(	PUNCT
ftr-426	754	6	setting	set	VERB
ftr-426	754	7	forth	forth	ADP
ftr-426	754	8	exclusion	exclusion	NOUN
ftr-426	754	9	from	from	ADP
ftr-426	754	10	gross	gross	ADJ
ftr-426	754	11	income	income	NOUN
ftr-426	754	12	for	for	ADP
ftr-426	754	13	insurance	insurance	NOUN
ftr-426	754	14	payments	payment	NOUN
ftr-426	754	15	received	receive	VERB
ftr-426	754	16	for	for	ADP
ftr-426	754	17	certain	certain	ADJ
ftr-426	754	18	additional	additional	ADJ
ftr-426	754	19	living	living	NOUN
ftr-426	754	20	expenses	expense	NOUN
ftr-426	754	21	incurred	incur	VERB
ftr-426	754	22	due	due	ADP
ftr-426	754	23	to	to	ADP
ftr-426	754	24	a	a	DET
ftr-426	754	25	disaster	disaster	NOUN
ftr-426	754	26	)	)	PUNCT
ftr-426	754	27	.	.	PUNCT
ftr-426	755	1	201	201	NUM
ftr-426	755	2	.	.	PUNCT
ftr-426	756	1	irc	irc	PROPN
ftr-426	756	2	§	§	PROPN
ftr-426	756	3	123(a	123(a	PROPN
ftr-426	756	4	)	)	PUNCT
ftr-426	756	5	.	.	PUNCT
ftr-426	757	1	prior	prior	ADV
ftr-426	757	2	to	to	ADP
ftr-426	757	3	congress	congress	PROPN
ftr-426	757	4	’	'	PUNCT
ftr-426	757	5	enactment	enactment	NOUN
ftr-426	757	6	of	of	ADP
ftr-426	757	7	code	code	NOUN
ftr-426	757	8	§	§	PROPN
ftr-426	757	9	123	123	NUM
ftr-426	757	10	in	in	ADP
ftr-426	757	11	1969	1969	NUM
ftr-426	757	12	,	,	PUNCT
ftr-426	757	13	insurance	insurance	NOUN
ftr-426	757	14	reimbursements	reimbursement	NOUN
ftr-426	757	15	for	for	ADP
ftr-426	757	16	additional	additional	ADJ
ftr-426	757	17	living	living	NOUN
ftr-426	757	18	expenses	expense	NOUN
ftr-426	757	19	incurred	incur	VERB
ftr-426	757	20	because	because	SCONJ
ftr-426	757	21	of	of	ADP
ftr-426	757	22	the	the	DET
ftr-426	757	23	destruction	destruction	NOUN
ftr-426	757	24	of	of	ADP
ftr-426	757	25	a	a	DET
ftr-426	757	26	taxpayer	taxpayer	NOUN
ftr-426	757	27	’s	’s	PART
ftr-426	757	28	residence	residence	NOUN
ftr-426	757	29	due	due	ADP
ftr-426	757	30	to	to	ADP
ftr-426	757	31	a	a	DET
ftr-426	757	32	casualty	casualty	NOUN
ftr-426	757	33	were	be	AUX
ftr-426	757	34	included	include	VERB
ftr-426	757	35	in	in	ADP
ftr-426	757	36	a	a	DET
ftr-426	757	37	taxpayer	taxpayer	NOUN
ftr-426	757	38	’s	’s	PART
ftr-426	757	39	gross	gross	ADJ
ftr-426	757	40	income	income	NOUN
ftr-426	757	41	,	,	PUNCT
ftr-426	757	42	taxable	taxable	ADJ
ftr-426	757	43	income	income	NOUN
ftr-426	757	44	and	and	CCONJ
ftr-426	757	45	,	,	PUNCT
ftr-426	757	46	therefore	therefore	ADV
ftr-426	757	47	,	,	PUNCT
ftr-426	757	48	subject	subject	ADJ
ftr-426	757	49	to	to	ADP
ftr-426	757	50	income	income	NOUN
ftr-426	757	51	tax	tax	NOUN
ftr-426	757	52	.	.	PUNCT
ftr-426	758	1	see	see	VERB
ftr-426	758	2	mccabe	mccabe	PROPN
ftr-426	758	3	v.	v.	ADP
ftr-426	758	4	comm’r	comm’r	NOUN
ftr-426	758	5	,	,	PUNCT
ftr-426	758	6	54	54	NUM
ftr-426	758	7	t	t	NOUN
ftr-426	758	8	.c	.c	PROPN
ftr-426	758	9	.	.	PUNCT
ftr-426	759	1	1745	1745	NUM
ftr-426	759	2	(	(	PUNCT
ftr-426	759	3	1970	1970	NUM
ftr-426	759	4	)	)	PUNCT
ftr-426	760	1	(	(	PUNCT
ftr-426	760	2	holding	hold	VERB
ftr-426	760	3	that	that	SCONJ
ftr-426	760	4	the	the	DET
ftr-426	760	5	mccabe	mccabe	NOUN
ftr-426	760	6	’s	’s	PART
ftr-426	760	7	gross	gross	ADJ
ftr-426	760	8	income	income	NOUN
ftr-426	760	9	included	include	VERB
ftr-426	760	10	insurance	insurance	NOUN
ftr-426	760	11	proceeds	proceed	NOUN
ftr-426	760	12	they	they	PRON
ftr-426	760	13	received	receive	VERB
ftr-426	760	14	due	due	ADP
ftr-426	760	15	to	to	ADP
ftr-426	760	16	the	the	DET
ftr-426	760	17	loss	loss	NOUN
ftr-426	760	18	of	of	ADP
ftr-426	760	19	occupancy	occupancy	NOUN
ftr-426	760	20	of	of	ADP
ftr-426	760	21	their	their	PRON
ftr-426	760	22	principal	principal	ADJ
ftr-426	760	23	residence	residence	NOUN
ftr-426	760	24	due	due	ADP
ftr-426	760	25	to	to	ADP
ftr-426	760	26	a	a	DET
ftr-426	760	27	kitchen	kitchen	NOUN
ftr-426	760	28	fire	fire	NOUN
ftr-426	760	29	)	)	PUNCT
ftr-426	760	30	;	;	PUNCT
ftr-426	760	31	millsap	millsap	PROPN
ftr-426	760	32	v.	v.	PROPN
ftr-426	760	33	comm’r	comm’r	PROPN
ftr-426	760	34	,	,	PUNCT
ftr-426	760	35	46	46	NUM
ftr-426	760	36	t	t	NOUN
ftr-426	760	37	.c	.c	PROPN
ftr-426	760	38	.	.	PUNCT
ftr-426	761	1	751	751	NUM
ftr-426	761	2	(	(	PUNCT
ftr-426	761	3	1966	1966	NUM
ftr-426	761	4	)	)	PUNCT
ftr-426	761	5	,	,	PUNCT
ftr-426	761	6	acq	acq	PROPN
ftr-426	761	7	.	.	PROPN
ftr-426	761	8	,	,	PUNCT
ftr-426	761	9	1967	1967	NUM
ftr-426	761	10	-	-	SYM
ftr-426	761	11	1	1	NUM
ftr-426	761	12	c.b	c.b	PROPN
ftr-426	761	13	.	.	PROPN
ftr-426	761	14	2	2	NUM
ftr-426	761	15	,	,	PUNCT
ftr-426	761	16	aff’d	aff’d	NUM
ftr-426	761	17	,	,	PUNCT
ftr-426	761	18	387	387	NUM
ftr-426	761	19	f.2d	f.2d	NOUN
ftr-426	761	20	420	420	NUM
ftr-426	761	21	(	(	PUNCT
ftr-426	761	22	6th	6th	ADJ
ftr-426	761	23	cir	cir	NOUN
ftr-426	761	24	.	.	PUNCT
ftr-426	761	25	1968	1968	NUM
ftr-426	761	26	)	)	PUNCT
ftr-426	761	27	;	;	PUNCT
ftr-426	762	1	cornelius	cornelius	PROPN
ftr-426	762	2	v.	v.	ADP
ftr-426	762	3	comm’r	comm’r	NOUN
ftr-426	762	4	,	,	PUNCT
ftr-426	762	5	56	56	NUM
ftr-426	762	6	t	t	NOUN
ftr-426	762	7	.c	.c	PROPN
ftr-426	762	8	.	.	PUNCT
ftr-426	763	1	976	976	NUM
ftr-426	763	2	,	,	PUNCT
ftr-426	763	3	acq	acq	PROPN
ftr-426	763	4	.	.	PUNCT
ftr-426	763	5	,	,	PUNCT
ftr-426	763	6	1977	1977	NUM
ftr-426	763	7	-	-	SYM
ftr-426	763	8	2	2	NUM
ftr-426	763	9	c.b	c.b	PROPN
ftr-426	763	10	.	.	PROPN
ftr-426	763	11	1	1	NUM
ftr-426	763	12	,	,	PUNCT
ftr-426	763	13	rev	rev	X
ftr-426	763	14	.	.	PROPN
ftr-426	764	1	rul	rul	PROPN
ftr-426	764	2	.	.	PUNCT
ftr-426	765	1	59	59	NUM
ftr-426	765	2	-	-	SYM
ftr-426	765	3	360	360	NUM
ftr-426	765	4	,	,	PUNCT
ftr-426	765	5	1959	1959	NUM
ftr-426	765	6	-	-	SYM
ftr-426	765	7	2	2	NUM
ftr-426	765	8	c.b	c.b	PROPN
ftr-426	765	9	.	.	PROPN
ftr-426	765	10	75	75	NUM
ftr-426	765	11	,	,	PUNCT
ftr-426	765	12	declared	declare	VERB
ftr-426	765	13	obsolete	obsolete	ADJ
ftr-426	765	14	by	by	ADP
ftr-426	765	15	rev	rev	PROPN
ftr-426	765	16	.	.	PROPN
ftr-426	765	17	rul	rul	PROPN
ftr-426	765	18	.	.	PUNCT
ftr-426	766	1	72619	72619	NUM
ftr-426	766	2	,	,	PUNCT
ftr-426	766	3	1972	1972	NUM
ftr-426	766	4	-	-	SYM
ftr-426	766	5	2	2	NUM
ftr-426	766	6	c.b	c.b	PROPN
ftr-426	766	7	.	.	PROPN
ftr-426	766	8	650	650	NUM
ftr-426	766	9	.	.	PUNCT
ftr-426	767	1	202	202	NUM
ftr-426	767	2	.	.	PUNCT
ftr-426	768	1	irc	irc	PROPN
ftr-426	768	2	§	§	PROPN
ftr-426	768	3	123(a	123(a	PROPN
ftr-426	768	4	)	)	PUNCT
ftr-426	768	5	.	.	PUNCT
ftr-426	769	1	203	203	NUM
ftr-426	769	2	.	.	PUNCT
ftr-426	770	1	see	see	VERB
ftr-426	770	2	regs	reg	NOUN
ftr-426	770	3	.	.	PUNCT
ftr-426	771	1	§	§	PROPN
ftr-426	771	2	1.123	1.123	NUM
ftr-426	771	3	-	-	PUNCT
ftr-426	771	4	1(a)(3	1(a)(3	NUM
ftr-426	771	5	)	)	PUNCT
ftr-426	771	6	.	.	PUNCT
ftr-426	772	1	204	204	NUM
ftr-426	772	2	.	.	PUNCT
ftr-426	772	3	regs	regs	PROPN
ftr-426	772	4	.	.	PUNCT
ftr-426	773	1	§	§	PROPN
ftr-426	773	2	1.123	1.123	NUM
ftr-426	773	3	-	-	SYM
ftr-426	773	4	1(c	1(c	NUM
ftr-426	773	5	)	)	PUNCT
ftr-426	773	6	.	.	PUNCT
ftr-426	774	1	205	205	NUM
ftr-426	774	2	.	.	PUNCT
ftr-426	775	1	i	i	PRON
ftr-426	775	2	d.	d.	PROPN
ftr-426	775	3	while	while	SCONJ
ftr-426	775	4	code	code	NOUN
ftr-426	775	5	section	section	NOUN
ftr-426	775	6	139	139	NUM
ftr-426	775	7	is	be	AUX
ftr-426	775	8	very	very	ADV
ftr-426	775	9	broad	broad	ADJ
ftr-426	775	10	in	in	ADP
ftr-426	775	11	its	its	PRON
ftr-426	775	12	coverage	coverage	NOUN
ftr-426	775	13	of	of	ADP
ftr-426	775	14	disaster	disaster	NOUN
ftr-426	775	15	relief	relief	NOUN
ftr-426	775	16	payments	payment	NOUN
ftr-426	775	17	that	that	PRON
ftr-426	775	18	are	be	AUX
ftr-426	775	19	excluded	exclude	VERB
ftr-426	775	20	from	from	ADP
ftr-426	775	21	gross	gross	ADJ
ftr-426	775	22	income	income	NOUN
ftr-426	775	23	,	,	PUNCT
ftr-426	775	24	it	it	PRON
ftr-426	775	25	specifically	specifically	ADV
ftr-426	775	26	does	do	AUX
ftr-426	775	27	not	not	PART
ftr-426	775	28	include	include	VERB
ftr-426	775	29	payments	payment	NOUN
ftr-426	775	30	received	receive	VERB
ftr-426	775	31	from	from	ADP
ftr-426	775	32	insurance	insurance	NOUN
ftr-426	775	33	providers.199	providers.199	VERB
ftr-426	775	34	many	many	ADJ
ftr-426	775	35	disaster	disaster	NOUN
ftr-426	775	36	victims	victim	NOUN
ftr-426	775	37	who	who	PRON
ftr-426	775	38	have	have	VERB
ftr-426	775	39	insurance	insurance	NOUN
ftr-426	775	40	coverage	coverage	NOUN
ftr-426	775	41	will	will	AUX
ftr-426	775	42	not	not	PART
ftr-426	775	43	receive	receive	VERB
ftr-426	775	44	government	government	NOUN
ftr-426	775	45	assistance	assistance	NOUN
ftr-426	775	46	because	because	SCONJ
ftr-426	775	47	their	their	PRON
ftr-426	775	48	insurance	insurance	NOUN
ftr-426	775	49	providers	provider	NOUN
ftr-426	775	50	will	will	AUX
ftr-426	775	51	reimburse	reimburse	VERB
ftr-426	775	52	their	their	PRON
ftr-426	775	53	covered	cover	VERB
ftr-426	775	54	disaster	disaster	NOUN
ftr-426	775	55	related	relate	VERB
ftr-426	775	56	expenses	expense	NOUN
ftr-426	775	57	.	.	PUNCT
ftr-426	776	1	fortunately	fortunately	ADV
ftr-426	776	2	for	for	ADP
ftr-426	776	3	these	these	DET
ftr-426	776	4	disaster	disaster	NOUN
ftr-426	776	5	victims	victim	NOUN
ftr-426	776	6	,	,	PUNCT
ftr-426	776	7	the	the	DET
ftr-426	776	8	code	code	NOUN
ftr-426	776	9	provides	provide	VERB
ftr-426	776	10	an	an	DET
ftr-426	776	11	exclusion	exclusion	NOUN
ftr-426	776	12	from	from	ADP
ftr-426	776	13	gross	gross	ADJ
ftr-426	776	14	income	income	NOUN
ftr-426	776	15	for	for	ADP
ftr-426	776	16	certain	certain	ADJ
ftr-426	776	17	payments	payment	NOUN
ftr-426	776	18	received	receive	VERB
ftr-426	776	19	from	from	ADP
ftr-426	776	20	insurance	insurance	NOUN
ftr-426	776	21	providers.200	providers.200	PROPN
ftr-426	776	22	4	4	NUM
ftr-426	776	23	.	.	PUNCT
ftr-426	777	1	insurance	insurance	NOUN
ftr-426	777	2	payments	payment	NOUN
ftr-426	777	3	for	for	ADP
ftr-426	777	4	excess	excess	ADJ
ftr-426	777	5	living	living	NOUN
ftr-426	777	6	expenses	expense	NOUN
ftr-426	777	7	:	:	PUNCT
ftr-426	777	8	irc	irc	NOUN
ftr-426	777	9	section	section	NOUN
ftr-426	777	10	123	123	NUM
ftr-426	777	11	code	code	NOUN
ftr-426	777	12	section	section	NOUN
ftr-426	777	13	123	123	NUM
ftr-426	777	14	generally	generally	ADV
ftr-426	777	15	provides	provide	VERB
ftr-426	777	16	that	that	PRON
ftr-426	777	17	gross	gross	ADJ
ftr-426	777	18	income	income	NOUN
ftr-426	777	19	does	do	AUX
ftr-426	777	20	not	not	PART
ftr-426	777	21	include	include	VERB
ftr-426	777	22	insurance	insurance	NOUN
ftr-426	777	23	payments	payment	NOUN
ftr-426	777	24	received	receive	VERB
ftr-426	777	25	for	for	ADP
ftr-426	777	26	excess	excess	ADJ
ftr-426	777	27	living	living	NOUN
ftr-426	777	28	expenses	expense	NOUN
ftr-426	777	29	incurred	incur	VERB
ftr-426	777	30	because	because	SCONJ
ftr-426	777	31	a	a	DET
ftr-426	777	32	taxpayer	taxpayer	NOUN
ftr-426	777	33	can	can	AUX
ftr-426	777	34	not	not	PART
ftr-426	777	35	occupy	occupy	VERB
ftr-426	777	36	her	her	PRON
ftr-426	777	37	principal	principal	ADJ
ftr-426	777	38	residence	residence	NOUN
ftr-426	777	39	as	as	ADP
ftr-426	777	40	a	a	DET
ftr-426	777	41	result	result	NOUN
ftr-426	777	42	of	of	ADP
ftr-426	777	43	damage	damage	NOUN
ftr-426	777	44	or	or	CCONJ
ftr-426	777	45	destruction	destruction	NOUN
ftr-426	777	46	from	from	ADP
ftr-426	777	47	a	a	DET
ftr-426	777	48	casualty.201	casualty.201	NOUN
ftr-426	777	49	the	the	DET
ftr-426	777	50	loss	loss	NOUN
ftr-426	777	51	of	of	ADP
ftr-426	777	52	use	use	NOUN
ftr-426	777	53	or	or	CCONJ
ftr-426	777	54	occupancy	occupancy	NOUN
ftr-426	777	55	must	must	AUX
ftr-426	777	56	result	result	VERB
ftr-426	777	57	from	from	ADP
ftr-426	777	58	a	a	DET
ftr-426	777	59	fire	fire	NOUN
ftr-426	777	60	,	,	PUNCT
ftr-426	777	61	storm	storm	NOUN
ftr-426	777	62	or	or	CCONJ
ftr-426	777	63	other	other	ADJ
ftr-426	777	64	casualty	casualty	NOUN
ftr-426	777	65	or	or	CCONJ
ftr-426	777	66	the	the	DET
ftr-426	777	67	government	government	NOUN
ftr-426	777	68	’s	’s	PART
ftr-426	777	69	denial	denial	NOUN
ftr-426	777	70	of	of	ADP
ftr-426	777	71	access	access	NOUN
ftr-426	777	72	to	to	ADP
ftr-426	777	73	the	the	DET
ftr-426	777	74	property	property	NOUN
ftr-426	777	75	because	because	SCONJ
ftr-426	777	76	of	of	ADP
ftr-426	777	77	the	the	DET
ftr-426	777	78	threat	threat	NOUN
ftr-426	777	79	or	or	CCONJ
ftr-426	777	80	occurrence	occurrence	NOUN
ftr-426	777	81	of	of	ADP
ftr-426	777	82	a	a	DET
ftr-426	777	83	casualty.202	casualty.202	PROPN
ftr-426	777	84	insurance	insurance	NOUN
ftr-426	777	85	reimbursements	reimbursement	NOUN
ftr-426	777	86	for	for	ADP
ftr-426	777	87	excess	excess	ADJ
ftr-426	777	88	living	living	NOUN
ftr-426	777	89	expenses	expense	NOUN
ftr-426	777	90	incurred	incur	VERB
ftr-426	777	91	because	because	SCONJ
ftr-426	777	92	of	of	ADP
ftr-426	777	93	a	a	DET
ftr-426	777	94	condemnation	condemnation	NOUN
ftr-426	777	95	not	not	PART
ftr-426	777	96	related	relate	VERB
ftr-426	777	97	to	to	ADP
ftr-426	777	98	a	a	DET
ftr-426	777	99	casualty	casualty	NOUN
ftr-426	777	100	are	be	AUX
ftr-426	777	101	not	not	PART
ftr-426	777	102	excluded	exclude	VERB
ftr-426	777	103	from	from	ADP
ftr-426	777	104	gross	gross	ADJ
ftr-426	777	105	income	income	NOUN
ftr-426	777	106	under	under	ADP
ftr-426	777	107	this	this	PRON
ftr-426	777	108	narrowly	narrowly	ADV
ftr-426	777	109	drafted	draft	VERB
ftr-426	777	110	exclusion.203	exclusion.203	ADJ
ftr-426	777	111	in	in	ADP
ftr-426	777	112	addition	addition	NOUN
ftr-426	777	113	,	,	PUNCT
ftr-426	777	114	the	the	DET
ftr-426	777	115	reimbursements	reimbursement	NOUN
ftr-426	777	116	must	must	AUX
ftr-426	777	117	be	be	AUX
ftr-426	777	118	for	for	ADP
ftr-426	777	119	loss	loss	NOUN
ftr-426	777	120	of	of	ADP
ftr-426	777	121	use	use	NOUN
ftr-426	777	122	or	or	CCONJ
ftr-426	777	123	occupancy	occupancy	NOUN
ftr-426	777	124	of	of	ADP
ftr-426	777	125	property	property	NOUN
ftr-426	777	126	that	that	PRON
ftr-426	777	127	is	be	AUX
ftr-426	777	128	the	the	DET
ftr-426	777	129	disaster	disaster	NOUN
ftr-426	777	130	victim	victim	NOUN
ftr-426	777	131	’s	’s	PART
ftr-426	777	132	principal	principal	ADJ
ftr-426	777	133	residence	residence	NOUN
ftr-426	777	134	,	,	PUNCT
ftr-426	777	135	which	which	PRON
ftr-426	777	136	includes	include	VERB
ftr-426	777	137	a	a	DET
ftr-426	777	138	house	house	NOUN
ftr-426	777	139	or	or	CCONJ
ftr-426	777	140	apartment	apartment	NOUN
ftr-426	777	141	that	that	PRON
ftr-426	777	142	is	be	AUX
ftr-426	777	143	leased	lease	VERB
ftr-426	777	144	or	or	CCONJ
ftr-426	777	145	owned	own	VERB
ftr-426	777	146	outright.204	outright.204	NOUN
ftr-426	777	147	whether	whether	SCONJ
ftr-426	777	148	or	or	CCONJ
ftr-426	777	149	not	not	PART
ftr-426	777	150	the	the	DET
ftr-426	777	151	property	property	NOUN
ftr-426	777	152	is	be	AUX
ftr-426	777	153	the	the	DET
ftr-426	777	154	taxpayer	taxpayer	NOUN
ftr-426	777	155	’s	’s	PART
ftr-426	777	156	principal	principal	ADJ
ftr-426	777	157	residence	residence	NOUN
ftr-426	777	158	is	be	AUX
ftr-426	777	159	a	a	DET
ftr-426	777	160	facts	fact	NOUN
ftr-426	777	161	and	and	CCONJ
ftr-426	777	162	circumstances	circumstance	VERB
ftr-426	777	163	analysis	analysis	NOUN
ftr-426	777	164	of	of	ADP
ftr-426	777	165	the	the	DET
ftr-426	777	166	taxpayer	taxpayer	NOUN
ftr-426	777	167	’s	’s	PART
ftr-426	777	168	living	living	NOUN
ftr-426	777	169	arrangements.205	arrangements.205	ADV
ftr-426	777	170	this	this	DET
ftr-426	777	171	analysis	analysis	NOUN
ftr-426	777	172	is	be	AUX
ftr-426	777	173	critical	critical	ADJ
ftr-426	777	174	because	because	SCONJ
ftr-426	777	175	insurance	insurance	NOUN
ftr-426	777	176	reimbursements	reimbursement	NOUN
ftr-426	777	177	attributable	attributable	ADJ
ftr-426	777	178	to	to	ADP
ftr-426	777	179	increased	increase	VERB
ftr-426	777	180	expenses	expense	NOUN
ftr-426	777	181	for	for	ADP
ftr-426	777	182	the	the	DET
ftr-426	777	183	984	984	NUM
ftr-426	777	184	florida	florida	PROPN
ftr-426	777	185	tax	tax	NOUN
ftr-426	777	186	review	review	NOUN
ftr-426	777	187	[	[	X
ftr-426	777	188	vol.6:10	vol.6:10	NOUN
ftr-426	777	189	206	206	NUM
ftr-426	777	190	.	.	PUNCT
ftr-426	778	1	see	see	VERB
ftr-426	778	2	regs	reg	NOUN
ftr-426	778	3	.	.	PUNCT
ftr-426	779	1	§	§	PROPN
ftr-426	779	2	1.123	1.123	NUM
ftr-426	779	3	-	-	PUNCT
ftr-426	779	4	1(a)(3	1(a)(3	NUM
ftr-426	779	5	)	)	PUNCT
ftr-426	779	6	.	.	PUNCT
ftr-426	780	1	207	207	NUM
ftr-426	780	2	.	.	PUNCT
ftr-426	781	1	see	see	VERB
ftr-426	781	2	regs	reg	NOUN
ftr-426	781	3	.	.	PUNCT
ftr-426	782	1	§	§	PROPN
ftr-426	782	2	1.123	1.123	NUM
ftr-426	782	3	-	-	SYM
ftr-426	782	4	1(a)(4)(i	1(a)(4)(i	NUM
ftr-426	782	5	)	)	PUNCT
ftr-426	782	6	.	.	PUNCT
ftr-426	783	1	208	208	NUM
ftr-426	783	2	.	.	PUNCT
ftr-426	784	1	see	see	VERB
ftr-426	784	2	regs	reg	NOUN
ftr-426	784	3	.	.	PUNCT
ftr-426	785	1	§	§	PROPN
ftr-426	785	2	1.123	1.123	NUM
ftr-426	785	3	-	-	SYM
ftr-426	785	4	1(a)(4)(ii	1(a)(4)(ii	NUM
ftr-426	785	5	)	)	PUNCT
ftr-426	785	6	,	,	PUNCT
ftr-426	785	7	-1(a)(4)(iii	-1(a)(4)(iii	X
ftr-426	785	8	)	)	PUNCT
ftr-426	785	9	.	.	PUNCT
ftr-426	786	1	209	209	NUM
ftr-426	786	2	.	.	PUNCT
ftr-426	787	1	irc	irc	PROPN
ftr-426	787	2	§	§	PROPN
ftr-426	787	3	123(a	123(a	PROPN
ftr-426	787	4	)	)	PUNCT
ftr-426	787	5	,	,	PUNCT
ftr-426	787	6	(	(	PUNCT
ftr-426	787	7	b	b	X
ftr-426	787	8	)	)	PUNCT
ftr-426	787	9	;	;	PUNCT
ftr-426	787	10	regs	reg	NOUN
ftr-426	787	11	.	.	PUNCT
ftr-426	788	1	§	§	PROPN
ftr-426	788	2	1.123	1.123	NUM
ftr-426	788	3	-	-	SYM
ftr-426	788	4	1(a)(2	1(a)(2	NUM
ftr-426	788	5	)	)	PUNCT
ftr-426	788	6	.	.	PUNCT
ftr-426	789	1	210	210	NUM
ftr-426	789	2	.	.	PUNCT
ftr-426	789	3	regs	regs	PROPN
ftr-426	789	4	.	.	PUNCT
ftr-426	790	1	§	§	PROPN
ftr-426	790	2	1.123	1.123	NUM
ftr-426	790	3	-	-	SYM
ftr-426	790	4	1(b)(1	1(b)(1	NUM
ftr-426	790	5	)	)	PUNCT
ftr-426	790	6	,	,	PUNCT
ftr-426	790	7	-1(a)(2	-1(a)(2	PUNCT
ftr-426	790	8	)	)	PUNCT
ftr-426	790	9	.	.	PUNCT
ftr-426	791	1	211	211	NUM
ftr-426	791	2	.	.	PUNCT
ftr-426	791	3	regs	reg	NOUN
ftr-426	791	4	.	.	PUNCT
ftr-426	792	1	§	§	PROPN
ftr-426	792	2	1	1	NUM
ftr-426	792	3	.123	.123	NUM
ftr-426	792	4	-	-	SYM
ftr-426	792	5	1(a)(2	1(a)(2	NUM
ftr-426	792	6	)	)	PUNCT
ftr-426	792	7	.	.	PUNCT
ftr-426	793	1	if	if	SCONJ
ftr-426	793	2	the	the	DET
ftr-426	793	3	loss	loss	NOUN
ftr-426	793	4	of	of	ADP
ftr-426	793	5	use	use	NOUN
ftr-426	793	6	or	or	CCONJ
ftr-426	793	7	occupancy	occupancy	NOUN
ftr-426	793	8	results	result	NOUN
ftr-426	793	9	in	in	ADP
ftr-426	793	10	a	a	DET
ftr-426	793	11	decrease	decrease	NOUN
ftr-426	793	12	in	in	ADP
ftr-426	793	13	normal	normal	ADJ
ftr-426	793	14	household	household	NOUN
ftr-426	793	15	expenses	expense	NOUN
ftr-426	793	16	during	during	ADP
ftr-426	793	17	the	the	DET
ftr-426	793	18	loss	loss	NOUN
ftr-426	793	19	period	period	NOUN
ftr-426	793	20	,	,	PUNCT
ftr-426	793	21	then	then	ADV
ftr-426	793	22	such	such	ADJ
ftr-426	793	23	amount	amount	NOUN
ftr-426	793	24	is	be	AUX
ftr-426	793	25	not	not	PART
ftr-426	793	26	considered	consider	VERB
ftr-426	793	27	to	to	PART
ftr-426	793	28	have	have	AUX
ftr-426	793	29	been	be	AUX
ftr-426	793	30	incurred	incur	VERB
ftr-426	793	31	to	to	ADP
ftr-426	793	32	the	the	DET
ftr-426	793	33	extent	extent	NOUN
ftr-426	793	34	of	of	ADP
ftr-426	793	35	the	the	DET
ftr-426	793	36	decrease	decrease	NOUN
ftr-426	793	37	for	for	ADP
ftr-426	793	38	purposes	purpose	NOUN
ftr-426	793	39	of	of	ADP
ftr-426	793	40	determining	determine	VERB
ftr-426	793	41	the	the	DET
ftr-426	793	42	excess	excess	ADJ
ftr-426	793	43	expenses	expense	NOUN
ftr-426	793	44	incurred	incur	VERB
ftr-426	793	45	.	.	PUNCT
ftr-426	794	1	regs	regs	PROPN
ftr-426	794	2	.	.	PUNCT
ftr-426	795	1	§	§	PROPN
ftr-426	795	2	1.123	1.123	NUM
ftr-426	795	3	-	-	SYM
ftr-426	795	4	1(b)(3	1(b)(3	NUM
ftr-426	795	5	)	)	PUNCT
ftr-426	795	6	,	,	PUNCT
ftr-426	795	7	-1(b)(4	-1(b)(4	PROPN
ftr-426	795	8	)	)	PUNCT
ftr-426	795	9	(	(	PUNCT
ftr-426	795	10	setting	set	VERB
ftr-426	795	11	forth	forth	ADP
ftr-426	795	12	example	example	NOUN
ftr-426	795	13	where	where	SCONJ
ftr-426	795	14	bus	bus	NOUN
ftr-426	795	15	fares	fare	NOUN
ftr-426	795	16	decreases	decrease	VERB
ftr-426	795	17	by	by	ADP
ftr-426	795	18	$	$	SYM
ftr-426	795	19	20	20	NUM
ftr-426	795	20	because	because	SCONJ
ftr-426	795	21	temporary	temporary	ADJ
ftr-426	795	22	housing	housing	NOUN
ftr-426	795	23	is	be	AUX
ftr-426	795	24	closer	close	ADJ
ftr-426	795	25	to	to	PART
ftr-426	795	26	work	work	VERB
ftr-426	795	27	so	so	SCONJ
ftr-426	795	28	the	the	DET
ftr-426	795	29	normal	normal	ADJ
ftr-426	795	30	bus	bus	NOUN
ftr-426	795	31	fare	fare	NOUN
ftr-426	795	32	is	be	AUX
ftr-426	795	33	equal	equal	ADJ
ftr-426	795	34	to	to	ADP
ftr-426	795	35	this	this	DET
ftr-426	795	36	decrease	decrease	NOUN
ftr-426	795	37	in	in	ADP
ftr-426	795	38	expense	expense	NOUN
ftr-426	795	39	or	or	CCONJ
ftr-426	795	40	$	$	SYM
ftr-426	795	41	20	20	NUM
ftr-426	795	42	)	)	PUNCT
ftr-426	795	43	.	.	PUNCT
ftr-426	796	1	212	212	NUM
ftr-426	796	2	.	.	PUNCT
ftr-426	796	3	regs	regs	PROPN
ftr-426	796	4	.	.	PUNCT
ftr-426	797	1	§	§	PROPN
ftr-426	797	2	1.123	1.123	NUM
ftr-426	797	3	-	-	SYM
ftr-426	797	4	1(b	1(b	NUM
ftr-426	797	5	)	)	PUNCT
ftr-426	797	6	.	.	PUNCT
ftr-426	798	1	213	213	NUM
ftr-426	798	2	.	.	PUNCT
ftr-426	799	1	see	see	VERB
ftr-426	799	2	regs	reg	NOUN
ftr-426	799	3	.	.	PUNCT
ftr-426	800	1	§	§	PROPN
ftr-426	800	2	1.123	1.123	NUM
ftr-426	800	3	-	-	SYM
ftr-426	800	4	1(b)(2	1(b)(2	NUM
ftr-426	800	5	)	)	PUNCT
ftr-426	800	6	,	,	PUNCT
ftr-426	800	7	-1(b)(4	-1(b)(4	PROPN
ftr-426	800	8	)	)	PUNCT
ftr-426	800	9	.	.	PUNCT
ftr-426	801	1	214	214	NUM
ftr-426	801	2	.	.	PUNCT
ftr-426	802	1	see	see	VERB
ftr-426	802	2	regs	reg	NOUN
ftr-426	802	3	.	.	PUNCT
ftr-426	803	1	§	§	PROPN
ftr-426	803	2	1	1	NUM
ftr-426	803	3	.123	.123	NUM
ftr-426	803	4	-	-	SYM
ftr-426	803	5	1(b)(4	1(b)(4	NUM
ftr-426	803	6	)	)	PUNCT
ftr-426	803	7	(	(	PUNCT
ftr-426	803	8	example	example	NOUN
ftr-426	803	9	(	(	PUNCT
ftr-426	803	10	1	1	NUM
ftr-426	803	11	)	)	PUNCT
ftr-426	803	12	)	)	PUNCT
ftr-426	803	13	;	;	PUNCT
ftr-426	803	14	see	see	VERB
ftr-426	803	15	also	also	ADV
ftr-426	803	16	maule	maule	NOUN
ftr-426	803	17	,	,	PUNCT
ftr-426	803	18	supra	supra	PROPN
ftr-426	803	19	note	note	NOUN
ftr-426	803	20	150	150	NUM
ftr-426	803	21	,	,	PUNCT
ftr-426	803	22	at	at	ADP
ftr-426	803	23	a-190	a-190	NOUN
ftr-426	803	24	(	(	PUNCT
ftr-426	803	25	setting	set	VERB
ftr-426	803	26	forth	forth	ADP
ftr-426	803	27	application	application	NOUN
ftr-426	803	28	of	of	ADP
ftr-426	803	29	the	the	DET
ftr-426	803	30	statute	statute	NOUN
ftr-426	803	31	to	to	ADP
ftr-426	803	32	hypothetical	hypothetical	ADJ
ftr-426	803	33	situation	situation	NOUN
ftr-426	803	34	)	)	PUNCT
ftr-426	803	35	.	.	PUNCT
ftr-426	804	1	215	215	NUM
ftr-426	804	2	.	.	PUNCT
ftr-426	804	3	internal	internal	ADJ
ftr-426	804	4	revenue	revenue	NOUN
ftr-426	804	5	service	service	NOUN
ftr-426	804	6	,	,	PUNCT
ftr-426	804	7	casualties	casualty	NOUN
ftr-426	804	8	,	,	PUNCT
ftr-426	804	9	disasters	disaster	NOUN
ftr-426	804	10	,	,	PUNCT
ftr-426	804	11	and	and	CCONJ
ftr-426	804	12	thefts	theft	NOUN
ftr-426	804	13	,	,	PUNCT
ftr-426	804	14	pub	pub	NOUN
ftr-426	804	15	.	.	PUNCT
ftr-426	805	1	547	547	NUM
ftr-426	805	2	,	,	PUNCT
ftr-426	805	3	at	at	ADP
ftr-426	805	4	5	5	NUM
ftr-426	805	5	(	(	PUNCT
ftr-426	805	6	2004	2004	NUM
ftr-426	805	7	)	)	PUNCT
ftr-426	805	8	(	(	PUNCT
ftr-426	805	9	describing	describe	VERB
ftr-426	805	10	and	and	CCONJ
ftr-426	805	11	providing	provide	VERB
ftr-426	805	12	an	an	DET
ftr-426	805	13	example	example	NOUN
ftr-426	805	14	of	of	ADP
ftr-426	805	15	the	the	DET
ftr-426	805	16	timing	timing	NOUN
ftr-426	805	17	of	of	ADP
ftr-426	805	18	recognition	recognition	NOUN
ftr-426	805	19	of	of	ADP
ftr-426	805	20	excess	excess	ADJ
ftr-426	805	21	insurance	insurance	NOUN
ftr-426	805	22	reimbursements	reimbursement	NOUN
ftr-426	805	23	in	in	ADP
ftr-426	805	24	gross	gross	ADJ
ftr-426	805	25	income	income	NOUN
ftr-426	805	26	)	)	PUNCT
ftr-426	805	27	.	.	PUNCT
ftr-426	806	1	loss	loss	NOUN
ftr-426	806	2	of	of	ADP
ftr-426	806	3	use	use	NOUN
ftr-426	806	4	of	of	ADP
ftr-426	806	5	any	any	DET
ftr-426	806	6	nonresidential	nonresidential	ADJ
ftr-426	806	7	portion	portion	NOUN
ftr-426	806	8	or	or	CCONJ
ftr-426	806	9	whole	whole	ADJ
ftr-426	806	10	property	property	NOUN
ftr-426	806	11	are	be	AUX
ftr-426	806	12	not	not	PART
ftr-426	806	13	excluded	exclude	VERB
ftr-426	806	14	from	from	ADP
ftr-426	806	15	gross	gross	ADJ
ftr-426	806	16	income.206	income.206	NOUN
ftr-426	806	17	moreover	moreover	ADV
ftr-426	806	18	,	,	PUNCT
ftr-426	806	19	the	the	DET
ftr-426	806	20	exclusion	exclusion	NOUN
ftr-426	806	21	only	only	ADV
ftr-426	806	22	applies	apply	VERB
ftr-426	806	23	to	to	ADP
ftr-426	806	24	amounts	amount	NOUN
ftr-426	806	25	that	that	PRON
ftr-426	806	26	are	be	AUX
ftr-426	806	27	specifically	specifically	ADV
ftr-426	806	28	identified	identify	VERB
ftr-426	806	29	by	by	ADP
ftr-426	806	30	the	the	DET
ftr-426	806	31	insurance	insurance	NOUN
ftr-426	806	32	company	company	NOUN
ftr-426	806	33	as	as	SCONJ
ftr-426	806	34	being	be	AUX
ftr-426	806	35	paid	pay	VERB
ftr-426	806	36	exclusively	exclusively	ADV
ftr-426	806	37	for	for	ADP
ftr-426	806	38	excess	excess	ADJ
ftr-426	806	39	residential	residential	ADJ
ftr-426	806	40	living	living	NOUN
ftr-426	806	41	expenses.207	expenses.207	NOUN
ftr-426	806	42	any	any	DET
ftr-426	806	43	unallocated	unallocated	ADJ
ftr-426	806	44	lump	lump	NOUN
ftr-426	806	45	-	-	PUNCT
ftr-426	806	46	sum	sum	NOUN
ftr-426	806	47	insurance	insurance	NOUN
ftr-426	806	48	payment	payment	NOUN
ftr-426	806	49	must	must	AUX
ftr-426	806	50	be	be	AUX
ftr-426	806	51	allocated	allocate	VERB
ftr-426	806	52	among	among	ADP
ftr-426	806	53	the	the	DET
ftr-426	806	54	various	various	ADJ
ftr-426	806	55	insurance	insurance	NOUN
ftr-426	806	56	claims	claim	NOUN
ftr-426	806	57	,	,	PUNCT
ftr-426	806	58	including	include	VERB
ftr-426	806	59	additional	additional	ADJ
ftr-426	806	60	living	living	NOUN
ftr-426	806	61	expenses	expense	NOUN
ftr-426	806	62	,	,	PUNCT
ftr-426	806	63	but	but	CCONJ
ftr-426	806	64	must	must	AUX
ftr-426	806	65	be	be	AUX
ftr-426	806	66	limited	limit	VERB
ftr-426	806	67	to	to	ADP
ftr-426	806	68	the	the	DET
ftr-426	806	69	contractual	contractual	ADJ
ftr-426	806	70	amount	amount	NOUN
ftr-426	806	71	of	of	ADP
ftr-426	806	72	coverage.208	coverage.208	NOUN
ftr-426	806	73	the	the	DET
ftr-426	806	74	exclusion	exclusion	NOUN
ftr-426	806	75	from	from	ADP
ftr-426	806	76	gross	gross	ADJ
ftr-426	806	77	income	income	NOUN
ftr-426	806	78	only	only	ADV
ftr-426	806	79	applies	apply	VERB
ftr-426	806	80	to	to	ADP
ftr-426	806	81	reimbursements	reimbursement	NOUN
ftr-426	806	82	for	for	ADP
ftr-426	806	83	increased	increase	VERB
ftr-426	806	84	living	living	NOUN
ftr-426	806	85	expenses	expense	NOUN
ftr-426	806	86	resulting	result	VERB
ftr-426	806	87	from	from	ADP
ftr-426	806	88	the	the	DET
ftr-426	806	89	disaster	disaster	NOUN
ftr-426	806	90	for	for	ADP
ftr-426	806	91	the	the	DET
ftr-426	806	92	taxpayer	taxpayer	NOUN
ftr-426	806	93	and	and	CCONJ
ftr-426	806	94	members	member	NOUN
ftr-426	806	95	of	of	ADP
ftr-426	806	96	her	her	PRON
ftr-426	806	97	household	household	NOUN
ftr-426	806	98	for	for	ADP
ftr-426	806	99	the	the	DET
ftr-426	806	100	period	period	NOUN
ftr-426	806	101	of	of	ADP
ftr-426	806	102	loss	loss	NOUN
ftr-426	806	103	of	of	ADP
ftr-426	806	104	use	use	NOUN
ftr-426	806	105	or	or	CCONJ
ftr-426	806	106	occupancy.209	occupancy.209	VERB
ftr-426	806	107	the	the	DET
ftr-426	806	108	period	period	NOUN
ftr-426	806	109	of	of	ADP
ftr-426	806	110	loss	loss	NOUN
ftr-426	806	111	of	of	ADP
ftr-426	806	112	use	use	NOUN
ftr-426	806	113	or	or	CCONJ
ftr-426	806	114	occupancy	occupancy	NOUN
ftr-426	806	115	is	be	AUX
ftr-426	806	116	limited	limit	VERB
ftr-426	806	117	to	to	ADP
ftr-426	806	118	“	"	PUNCT
ftr-426	806	119	the	the	DET
ftr-426	806	120	period	period	NOUN
ftr-426	806	121	of	of	ADP
ftr-426	806	122	repair	repair	NOUN
ftr-426	806	123	or	or	CCONJ
ftr-426	806	124	replacement	replacement	NOUN
ftr-426	806	125	of	of	ADP
ftr-426	806	126	the	the	DET
ftr-426	806	127	damaged	damage	VERB
ftr-426	806	128	principal	principal	ADJ
ftr-426	806	129	residence	residence	NOUN
ftr-426	806	130	or	or	CCONJ
ftr-426	806	131	denial	denial	NOUN
ftr-426	806	132	of	of	ADP
ftr-426	806	133	access	access	NOUN
ftr-426	806	134	by	by	ADP
ftr-426	806	135	governmental	governmental	ADJ
ftr-426	806	136	authority	authority	NOUN
ftr-426	806	137	.	.	PUNCT
ftr-426	807	1	”210	”210	PROPN
ftr-426	807	2	excludible	excludible	ADJ
ftr-426	807	3	increased	increase	VERB
ftr-426	807	4	living	living	NOUN
ftr-426	807	5	expenses	expense	NOUN
ftr-426	807	6	must	must	AUX
ftr-426	807	7	be	be	AUX
ftr-426	807	8	reasonable	reasonable	ADJ
ftr-426	807	9	and	and	CCONJ
ftr-426	807	10	necessary	necessary	ADJ
ftr-426	807	11	actual	actual	ADJ
ftr-426	807	12	household	household	NOUN
ftr-426	807	13	expenses	expense	NOUN
ftr-426	807	14	incurred	incur	VERB
ftr-426	807	15	to	to	PART
ftr-426	807	16	maintain	maintain	VERB
ftr-426	807	17	the	the	DET
ftr-426	807	18	taxpayer	taxpayer	NOUN
ftr-426	807	19	’s	’s	X
ftr-426	807	20	and	and	CCONJ
ftr-426	807	21	her	her	PRON
ftr-426	807	22	household	household	NOUN
ftr-426	807	23	’s	’s	PART
ftr-426	807	24	customary	customary	ADJ
ftr-426	807	25	standard	standard	NOUN
ftr-426	807	26	of	of	ADP
ftr-426	807	27	living	living	NOUN
ftr-426	807	28	that	that	PRON
ftr-426	807	29	are	be	AUX
ftr-426	807	30	in	in	ADP
ftr-426	807	31	excess	excess	NOUN
ftr-426	807	32	of	of	ADP
ftr-426	807	33	normal	normal	ADJ
ftr-426	807	34	household	household	NOUN
ftr-426	807	35	expenses.211	expenses.211	NOUN
ftr-426	807	36	generally	generally	ADV
ftr-426	807	37	,	,	PUNCT
ftr-426	807	38	excludable	excludable	ADJ
ftr-426	807	39	actual	actual	ADJ
ftr-426	807	40	living	living	NOUN
ftr-426	807	41	expenses	expense	NOUN
ftr-426	807	42	include	include	VERB
ftr-426	807	43	the	the	DET
ftr-426	807	44	cost	cost	NOUN
ftr-426	807	45	for	for	ADP
ftr-426	807	46	renting	rent	VERB
ftr-426	807	47	suitable	suitable	ADJ
ftr-426	807	48	temporary	temporary	ADJ
ftr-426	807	49	housing	housing	NOUN
ftr-426	807	50	,	,	PUNCT
ftr-426	807	51	meals	meal	NOUN
ftr-426	807	52	at	at	ADP
ftr-426	807	53	restaurants	restaurant	NOUN
ftr-426	807	54	,	,	PUNCT
ftr-426	807	55	which	which	PRON
ftr-426	807	56	customarily	customarily	ADV
ftr-426	807	57	would	would	AUX
ftr-426	807	58	have	have	AUX
ftr-426	807	59	been	be	AUX
ftr-426	807	60	prepared	prepare	VERB
ftr-426	807	61	in	in	ADP
ftr-426	807	62	the	the	DET
ftr-426	807	63	residence	residence	NOUN
ftr-426	807	64	,	,	PUNCT
ftr-426	807	65	and	and	CCONJ
ftr-426	807	66	other	other	ADJ
ftr-426	807	67	extraordinary	extraordinary	ADJ
ftr-426	807	68	utilities	utility	NOUN
ftr-426	807	69	,	,	PUNCT
ftr-426	807	70	transportation	transportation	NOUN
ftr-426	807	71	,	,	PUNCT
ftr-426	807	72	and	and	CCONJ
ftr-426	807	73	other	other	ADJ
ftr-426	807	74	expenses.212	expenses.212	ADJ
ftr-426	807	75	a	a	DET
ftr-426	807	76	number	number	NOUN
ftr-426	807	77	of	of	ADP
ftr-426	807	78	expenses	expense	NOUN
ftr-426	807	79	specifically	specifically	ADV
ftr-426	807	80	do	do	AUX
ftr-426	807	81	not	not	PART
ftr-426	807	82	qualify	qualify	VERB
ftr-426	807	83	for	for	ADP
ftr-426	807	84	exclusion	exclusion	NOUN
ftr-426	807	85	under	under	ADP
ftr-426	807	86	code	code	NOUN
ftr-426	807	87	section	section	NOUN
ftr-426	807	88	123	123	NUM
ftr-426	807	89	.	.	PUNCT
ftr-426	808	1	for	for	ADP
ftr-426	808	2	example	example	NOUN
ftr-426	808	3	,	,	PUNCT
ftr-426	808	4	insurance	insurance	NOUN
ftr-426	808	5	reimbursements	reimbursement	NOUN
ftr-426	808	6	for	for	ADP
ftr-426	808	7	any	any	DET
ftr-426	808	8	normal	normal	ADJ
ftr-426	808	9	,	,	PUNCT
ftr-426	808	10	that	that	ADV
ftr-426	808	11	is	is	ADV
ftr-426	808	12	,	,	PUNCT
ftr-426	808	13	not	not	PART
ftr-426	808	14	excess	excess	ADJ
ftr-426	808	15	living	living	NOUN
ftr-426	808	16	expenses	expense	NOUN
ftr-426	808	17	including	include	VERB
ftr-426	808	18	mortgage	mortgage	NOUN
ftr-426	808	19	payments	payment	NOUN
ftr-426	808	20	on	on	ADP
ftr-426	808	21	a	a	DET
ftr-426	808	22	damaged	damage	VERB
ftr-426	808	23	residence	residence	NOUN
ftr-426	808	24	can	can	AUX
ftr-426	808	25	not	not	PART
ftr-426	808	26	be	be	AUX
ftr-426	808	27	excluded	exclude	VERB
ftr-426	808	28	from	from	ADP
ftr-426	808	29	gross	gross	ADJ
ftr-426	808	30	income.213	income.213	NOUN
ftr-426	808	31	the	the	DET
ftr-426	808	32	reasoning	reasoning	NOUN
ftr-426	808	33	is	be	AUX
ftr-426	808	34	that	that	SCONJ
ftr-426	808	35	mortgage	mortgage	NOUN
ftr-426	808	36	payments	payment	NOUN
ftr-426	808	37	are	be	AUX
ftr-426	808	38	contractual	contractual	ADJ
ftr-426	808	39	obligations	obligation	NOUN
ftr-426	808	40	that	that	PRON
ftr-426	808	41	have	have	VERB
ftr-426	808	42	“	"	PUNCT
ftr-426	808	43	no	no	DET
ftr-426	808	44	causal	causal	ADJ
ftr-426	808	45	relationship	relationship	NOUN
ftr-426	808	46	to	to	ADP
ftr-426	808	47	the	the	DET
ftr-426	808	48	occurrence	occurrence	NOUN
ftr-426	808	49	of	of	ADP
ftr-426	808	50	the	the	DET
ftr-426	808	51	casualty	casualty	NOUN
ftr-426	808	52	”	"	PUNCT
ftr-426	808	53	and	and	CCONJ
ftr-426	808	54	can	can	AUX
ftr-426	808	55	not	not	PART
ftr-426	808	56	be	be	AUX
ftr-426	808	57	included	include	VERB
ftr-426	808	58	in	in	ADP
ftr-426	808	59	the	the	DET
ftr-426	808	60	analysis	analysis	NOUN
ftr-426	808	61	as	as	ADP
ftr-426	808	62	either	either	CCONJ
ftr-426	808	63	normal	normal	ADJ
ftr-426	808	64	or	or	CCONJ
ftr-426	808	65	excess	excess	ADJ
ftr-426	808	66	expenses.214	expenses.214	VERB
ftr-426	808	67	a	a	DET
ftr-426	808	68	disaster	disaster	NOUN
ftr-426	808	69	victim	victim	NOUN
ftr-426	808	70	must	must	AUX
ftr-426	808	71	include	include	VERB
ftr-426	808	72	insurance	insurance	NOUN
ftr-426	808	73	reimbursements	reimbursement	NOUN
ftr-426	808	74	for	for	ADP
ftr-426	808	75	normal	normal	ADJ
ftr-426	808	76	living	living	NOUN
ftr-426	808	77	expenses	expense	NOUN
ftr-426	808	78	in	in	ADP
ftr-426	808	79	gross	gross	ADJ
ftr-426	808	80	income	income	NOUN
ftr-426	808	81	in	in	ADP
ftr-426	808	82	the	the	DET
ftr-426	808	83	later	later	NOUN
ftr-426	808	84	of	of	ADP
ftr-426	808	85	the	the	DET
ftr-426	808	86	tax	tax	NOUN
ftr-426	808	87	year	year	NOUN
ftr-426	808	88	the	the	DET
ftr-426	808	89	disaster	disaster	NOUN
ftr-426	808	90	victim	victim	NOUN
ftr-426	808	91	regains	regain	VERB
ftr-426	808	92	use	use	NOUN
ftr-426	808	93	of	of	ADP
ftr-426	808	94	her	her	PRON
ftr-426	808	95	residence	residence	NOUN
ftr-426	808	96	,	,	PUNCT
ftr-426	808	97	or	or	CCONJ
ftr-426	808	98	the	the	DET
ftr-426	808	99	tax	tax	NOUN
ftr-426	808	100	year	year	NOUN
ftr-426	808	101	of	of	ADP
ftr-426	808	102	its	its	PRON
ftr-426	808	103	receipt.215	receipt.215	NOUN
ftr-426	808	104	while	while	SCONJ
ftr-426	808	105	this	this	PRON
ftr-426	808	106	does	do	AUX
ftr-426	808	107	not	not	PART
ftr-426	808	108	provide	provide	VERB
ftr-426	808	109	exclusion	exclusion	NOUN
ftr-426	808	110	of	of	ADP
ftr-426	808	111	these	these	DET
ftr-426	808	112	reimbursements	reimbursement	NOUN
ftr-426	808	113	from	from	ADP
ftr-426	808	114	gross	gross	ADJ
ftr-426	808	115	income	income	NOUN
ftr-426	808	116	,	,	PUNCT
ftr-426	808	117	it	it	PRON
ftr-426	808	118	may	may	AUX
ftr-426	808	119	provide	provide	VERB
ftr-426	808	120	for	for	ADP
ftr-426	808	121	a	a	DET
ftr-426	808	122	deferral	deferral	NOUN
ftr-426	808	123	of	of	ADP
ftr-426	808	124	the	the	DET
ftr-426	808	125	recognition	recognition	NOUN
ftr-426	808	126	of	of	ADP
ftr-426	808	127	the	the	DET
ftr-426	808	128	income	income	NOUN
ftr-426	808	129	.	.	PUNCT
ftr-426	809	1	the	the	DET
ftr-426	809	2	limitations	limitation	NOUN
ftr-426	809	3	for	for	ADP
ftr-426	809	4	excludible	excludible	ADJ
ftr-426	809	5	insurance	insurance	NOUN
ftr-426	809	6	reimbursements	reimbursement	NOUN
ftr-426	809	7	from	from	ADP
ftr-426	809	8	gross	gross	ADJ
ftr-426	809	9	income	income	NOUN
ftr-426	809	10	are	be	AUX
ftr-426	809	11	strict	strict	ADJ
ftr-426	809	12	,	,	PUNCT
ftr-426	809	13	but	but	CCONJ
ftr-426	809	14	in	in	ADP
ftr-426	809	15	practice	practice	NOUN
ftr-426	809	16	they	they	PRON
ftr-426	809	17	may	may	AUX
ftr-426	809	18	have	have	VERB
ftr-426	809	19	little	little	ADJ
ftr-426	809	20	application	application	NOUN
ftr-426	809	21	.	.	PUNCT
ftr-426	810	1	homeowner	homeowner	NOUN
ftr-426	810	2	’s	’s	PART
ftr-426	810	3	2005	2005	NUM
ftr-426	810	4	]	]	PUNCT
ftr-426	810	5	anatomy	anatomy	NOUN
ftr-426	810	6	of	of	ADP
ftr-426	810	7	a	a	DET
ftr-426	810	8	disaster	disaster	NOUN
ftr-426	810	9	985	985	NUM
ftr-426	810	10	216	216	NUM
ftr-426	810	11	.	.	PUNCT
ftr-426	811	1	see	see	VERB
ftr-426	811	2	insurance	insurance	NOUN
ftr-426	811	3	information	information	NOUN
ftr-426	811	4	network	network	NOUN
ftr-426	811	5	of	of	ADP
ftr-426	811	6	california	california	PROPN
ftr-426	811	7	,	,	PUNCT
ftr-426	811	8	iinc	iinc	PROPN
ftr-426	811	9	answers	answer	NOUN
ftr-426	811	10	q	q	X
ftr-426	811	11	u	u	NOUN
ftr-426	811	12	e	e	X
ftr-426	811	13	s	s	PROPN
ftr-426	811	14	t	t	X
ftr-426	812	1	i	i	PRON
ftr-426	812	2	o	o	VERB
ftr-426	813	1	n	n	NOUN
ftr-426	813	2	s	s	NOUN
ftr-426	813	3	r	r	NOUN
ftr-426	813	4	a	a	PRON
ftr-426	814	1	i	i	NOUN
ftr-426	814	2	s	s	PROPN
ftr-426	814	3	e	e	NOUN
ftr-426	814	4	d	d	PROPN
ftr-426	814	5	b	b	PROPN
ftr-426	814	6	y	y	PROPN
ftr-426	814	7	w	w	NOUN
ftr-426	815	1	i	i	NOUN
ftr-426	815	2	l	l	NOUN
ftr-426	816	1	d	d	NOUN
ftr-426	816	2	f	f	X
ftr-426	817	1	i	i	NOUN
ftr-426	817	2	r	r	NOUN
ftr-426	817	3	e	e	NOUN
ftr-426	817	4	s	s	PROPN
ftr-426	817	5	,	,	PUNCT
ftr-426	817	6	a	a	DET
ftr-426	817	7	t	t	NOUN
ftr-426	817	8	www.iinc.org/news/home/brushfire_advisory2_2003.html	www.iinc.org/news/home/brushfire_advisory2_2003.html	NOUN
ftr-426	817	9	(	(	PUNCT
ftr-426	817	10	last	last	ADV
ftr-426	817	11	visited	visit	VERB
ftr-426	817	12	july	july	PROPN
ftr-426	817	13	6	6	NUM
ftr-426	817	14	,	,	PUNCT
ftr-426	817	15	2004	2004	NUM
ftr-426	817	16	)	)	PUNCT
ftr-426	817	17	(	(	PUNCT
ftr-426	817	18	answering	answer	VERB
ftr-426	817	19	the	the	DET
ftr-426	817	20	question	question	NOUN
ftr-426	817	21	regarding	regard	VERB
ftr-426	817	22	coverage	coverage	NOUN
ftr-426	817	23	for	for	ADP
ftr-426	817	24	extra	extra	ADJ
ftr-426	817	25	expenses	expense	NOUN
ftr-426	817	26	incurred	incur	VERB
ftr-426	817	27	when	when	SCONJ
ftr-426	817	28	a	a	DET
ftr-426	817	29	home	home	NOUN
ftr-426	817	30	is	be	AUX
ftr-426	817	31	severely	severely	ADV
ftr-426	817	32	damaged	damage	VERB
ftr-426	817	33	and	and	CCONJ
ftr-426	817	34	uninhabitable	uninhabitable	ADJ
ftr-426	817	35	)	)	PUNCT
ftr-426	817	36	.	.	PUNCT
ftr-426	818	1	217	217	NUM
ftr-426	818	2	.	.	PUNCT
ftr-426	819	1	see	see	VERB
ftr-426	819	2	i	i	PRON
ftr-426	819	3	d.	d.	PROPN
ftr-426	819	4	(	(	PUNCT
ftr-426	819	5	describing	describe	VERB
ftr-426	819	6	that	that	SCONJ
ftr-426	819	7	homeowners	homeowner	NOUN
ftr-426	819	8	insurance	insurance	NOUN
ftr-426	819	9	includes	include	VERB
ftr-426	819	10	typically	typically	ADV
ftr-426	819	11	includes	include	VERB
ftr-426	819	12	reimbursement	reimbursement	NOUN
ftr-426	819	13	for	for	ADP
ftr-426	819	14	damage	damage	NOUN
ftr-426	819	15	to	to	ADP
ftr-426	819	16	real	real	ADJ
ftr-426	819	17	and	and	CCONJ
ftr-426	819	18	personal	personal	ADJ
ftr-426	819	19	property	property	NOUN
ftr-426	819	20	and	and	CCONJ
ftr-426	819	21	“	"	PUNCT
ftr-426	819	22	the	the	DET
ftr-426	819	23	fair	fair	ADJ
ftr-426	819	24	rental	rental	ADJ
ftr-426	819	25	value	value	NOUN
ftr-426	819	26	of	of	ADP
ftr-426	819	27	premises	premise	NOUN
ftr-426	819	28	less	less	ADJ
ftr-426	819	29	any	any	DET
ftr-426	819	30	expenses	expense	NOUN
ftr-426	819	31	that	that	PRON
ftr-426	819	32	do	do	AUX
ftr-426	819	33	not	not	PART
ftr-426	819	34	continue	continue	VERB
ftr-426	819	35	while	while	SCONJ
ftr-426	819	36	it	it	PRON
ftr-426	819	37	is	be	AUX
ftr-426	819	38	not	not	PART
ftr-426	819	39	fit	fit	ADJ
ftr-426	819	40	to	to	PART
ftr-426	819	41	live	live	VERB
ftr-426	819	42	in	in	ADP
ftr-426	819	43	”	"	PUNCT
ftr-426	819	44	)	)	PUNCT
ftr-426	819	45	.	.	PUNCT
ftr-426	820	1	218	218	NUM
ftr-426	820	2	.	.	PUNCT
ftr-426	821	1	see	see	VERB
ftr-426	821	2	maule	maule	NOUN
ftr-426	821	3	,	,	PUNCT
ftr-426	821	4	supra	supra	PROPN
ftr-426	821	5	note	note	NOUN
ftr-426	821	6	150	150	NUM
ftr-426	821	7	,	,	PUNCT
ftr-426	821	8	at	at	ADP
ftr-426	821	9	a-189	a-189	PRON
ftr-426	821	10	.	.	PUNCT
ftr-426	822	1	219	219	NUM
ftr-426	822	2	.	.	PUNCT
ftr-426	823	1	i	i	PRON
ftr-426	823	2	d.	d.	PROPN
ftr-426	823	3	while	while	SCONJ
ftr-426	823	4	reimbursements	reimbursement	NOUN
ftr-426	823	5	for	for	ADP
ftr-426	823	6	lost	lose	VERB
ftr-426	823	7	income	income	NOUN
ftr-426	823	8	must	must	AUX
ftr-426	823	9	be	be	AUX
ftr-426	823	10	included	include	VERB
ftr-426	823	11	in	in	ADP
ftr-426	823	12	gross	gross	ADJ
ftr-426	823	13	income	income	NOUN
ftr-426	823	14	,	,	PUNCT
ftr-426	823	15	under	under	ADP
ftr-426	823	16	certain	certain	ADJ
ftr-426	823	17	circumstances	circumstance	NOUN
ftr-426	823	18	farmers	farmer	NOUN
ftr-426	823	19	may	may	AUX
ftr-426	823	20	defer	defer	VERB
ftr-426	823	21	recognition	recognition	NOUN
ftr-426	823	22	of	of	ADP
ftr-426	823	23	the	the	DET
ftr-426	823	24	income	income	NOUN
ftr-426	823	25	until	until	ADP
ftr-426	823	26	the	the	DET
ftr-426	823	27	taxable	taxable	ADJ
ftr-426	823	28	year	year	NOUN
ftr-426	823	29	after	after	ADP
ftr-426	823	30	receipt	receipt	NOUN
ftr-426	823	31	.	.	PUNCT
ftr-426	824	1	irc	irc	PROPN
ftr-426	824	2	§	§	PROPN
ftr-426	824	3	451(d	451(d	PROPN
ftr-426	824	4	)	)	PUNCT
ftr-426	824	5	,	,	PUNCT
ftr-426	824	6	(	(	PUNCT
ftr-426	824	7	e	e	NOUN
ftr-426	824	8	)	)	PUNCT
ftr-426	824	9	(	(	PUNCT
ftr-426	824	10	providing	provide	VERB
ftr-426	824	11	that	that	SCONJ
ftr-426	824	12	farmers	farmer	NOUN
ftr-426	824	13	may	may	AUX
ftr-426	824	14	defer	defer	VERB
ftr-426	824	15	recognition	recognition	NOUN
ftr-426	824	16	of	of	ADP
ftr-426	824	17	insurance	insurance	NOUN
ftr-426	824	18	proceeds	proceed	NOUN
ftr-426	824	19	for	for	ADP
ftr-426	824	20	crop	crop	NOUN
ftr-426	824	21	damage	damage	NOUN
ftr-426	824	22	or	or	CCONJ
ftr-426	824	23	sale	sale	NOUN
ftr-426	824	24	proceeds	proceed	NOUN
ftr-426	824	25	from	from	ADP
ftr-426	824	26	livestock	livestock	NOUN
ftr-426	824	27	sold	sell	VERB
ftr-426	824	28	on	on	ADP
ftr-426	824	29	account	account	NOUN
ftr-426	824	30	of	of	ADP
ftr-426	824	31	drought	drought	NOUN
ftr-426	824	32	until	until	ADP
ftr-426	824	33	the	the	DET
ftr-426	824	34	year	year	NOUN
ftr-426	824	35	after	after	ADP
ftr-426	824	36	receipt	receipt	NOUN
ftr-426	824	37	if	if	SCONJ
ftr-426	824	38	she	she	PRON
ftr-426	824	39	can	can	AUX
ftr-426	824	40	establish	establish	VERB
ftr-426	824	41	that	that	SCONJ
ftr-426	824	42	the	the	DET
ftr-426	824	43	proceeds	proceed	NOUN
ftr-426	824	44	would	would	AUX
ftr-426	824	45	not	not	PART
ftr-426	824	46	have	have	AUX
ftr-426	824	47	arisen	arise	VERB
ftr-426	824	48	if	if	SCONJ
ftr-426	824	49	not	not	PART
ftr-426	824	50	for	for	ADP
ftr-426	824	51	the	the	DET
ftr-426	824	52	damage	damage	NOUN
ftr-426	824	53	or	or	CCONJ
ftr-426	824	54	drought	drought	NOUN
ftr-426	824	55	)	)	PUNCT
ftr-426	824	56	.	.	PUNCT
ftr-426	825	1	220	220	NUM
ftr-426	825	2	.	.	PUNCT
ftr-426	826	1	see	see	VERB
ftr-426	826	2	irc	irc	PROPN
ftr-426	826	3	§	§	PROPN
ftr-426	826	4	1033	1033	NUM
ftr-426	826	5	.	.	PUNCT
ftr-426	827	1	221	221	NUM
ftr-426	827	2	.	.	PUNCT
ftr-426	828	1	i	i	PRON
ftr-426	828	2	d.	d.	PROPN
ftr-426	828	3	insurance	insurance	PROPN
ftr-426	828	4	coverage	coverage	NOUN
ftr-426	828	5	generally	generally	ADV
ftr-426	828	6	only	only	ADV
ftr-426	828	7	reimburses	reimburse	VERB
ftr-426	828	8	a	a	DET
ftr-426	828	9	homeowner	homeowner	NOUN
ftr-426	828	10	for	for	ADP
ftr-426	828	11	additional	additional	ADJ
ftr-426	828	12	living	living	NOUN
ftr-426	828	13	expenses	expense	NOUN
ftr-426	828	14	,	,	PUNCT
ftr-426	828	15	which	which	PRON
ftr-426	828	16	is	be	AUX
ftr-426	828	17	defined	define	VERB
ftr-426	828	18	consistently	consistently	ADV
ftr-426	828	19	with	with	ADP
ftr-426	828	20	the	the	DET
ftr-426	828	21	exclusion	exclusion	NOUN
ftr-426	828	22	provision.216	provision.216	NOUN
ftr-426	828	23	accordingly	accordingly	ADV
ftr-426	828	24	,	,	PUNCT
ftr-426	828	25	most	most	ADJ
ftr-426	828	26	insurance	insurance	NOUN
ftr-426	828	27	reimbursements	reimbursement	NOUN
ftr-426	828	28	received	receive	VERB
ftr-426	828	29	for	for	ADP
ftr-426	828	30	additional	additional	ADJ
ftr-426	828	31	living	living	NOUN
ftr-426	828	32	expenses	expense	NOUN
ftr-426	828	33	incurred	incur	VERB
ftr-426	828	34	as	as	ADP
ftr-426	828	35	a	a	DET
ftr-426	828	36	result	result	NOUN
ftr-426	828	37	of	of	ADP
ftr-426	828	38	a	a	DET
ftr-426	828	39	disaster	disaster	NOUN
ftr-426	828	40	will	will	AUX
ftr-426	828	41	be	be	AUX
ftr-426	828	42	excluded	exclude	VERB
ftr-426	828	43	from	from	ADP
ftr-426	828	44	gross	gross	ADJ
ftr-426	828	45	income	income	NOUN
ftr-426	828	46	.	.	PUNCT
ftr-426	829	1	in	in	ADP
ftr-426	829	2	comparison	comparison	NOUN
ftr-426	829	3	,	,	PUNCT
ftr-426	829	4	homeowner	homeowner	NOUN
ftr-426	829	5	’s	’s	PART
ftr-426	829	6	insurance	insurance	NOUN
ftr-426	829	7	coverage	coverage	NOUN
ftr-426	829	8	typically	typically	ADV
ftr-426	829	9	does	do	AUX
ftr-426	829	10	include	include	VERB
ftr-426	829	11	insurance	insurance	NOUN
ftr-426	829	12	coverage	coverage	NOUN
ftr-426	829	13	for	for	ADP
ftr-426	829	14	lost	lose	VERB
ftr-426	829	15	rental	rental	ADJ
ftr-426	829	16	income	income	NOUN
ftr-426	829	17	and	and	CCONJ
ftr-426	829	18	reimbursements	reimbursement	NOUN
ftr-426	829	19	for	for	ADP
ftr-426	829	20	damage	damage	NOUN
ftr-426	829	21	to	to	ADP
ftr-426	829	22	,	,	PUNCT
ftr-426	829	23	real	real	ADJ
ftr-426	829	24	or	or	CCONJ
ftr-426	829	25	personal	personal	ADJ
ftr-426	829	26	property.217	property.217	NOUN
ftr-426	829	27	in	in	ADP
ftr-426	829	28	addition	addition	NOUN
ftr-426	829	29	,	,	PUNCT
ftr-426	829	30	business	business	NOUN
ftr-426	829	31	insurance	insurance	NOUN
ftr-426	829	32	coverage	coverage	NOUN
ftr-426	829	33	usually	usually	ADV
ftr-426	829	34	provides	provide	VERB
ftr-426	829	35	relief	relief	NOUN
ftr-426	829	36	for	for	ADP
ftr-426	829	37	lost	lose	VERB
ftr-426	829	38	business	business	NOUN
ftr-426	829	39	profits	profit	NOUN
ftr-426	829	40	and	and	CCONJ
ftr-426	829	41	damage	damage	NOUN
ftr-426	829	42	to	to	ADP
ftr-426	829	43	real	real	ADJ
ftr-426	829	44	and	and	CCONJ
ftr-426	829	45	personal	personal	ADJ
ftr-426	829	46	property	property	NOUN
ftr-426	829	47	.	.	PUNCT
ftr-426	830	1	insurance	insurance	NOUN
ftr-426	830	2	reimbursements	reimbursement	NOUN
ftr-426	830	3	for	for	ADP
ftr-426	830	4	lost	lose	VERB
ftr-426	830	5	rental	rental	ADJ
ftr-426	830	6	and	and	CCONJ
ftr-426	830	7	business	business	NOUN
ftr-426	830	8	income	income	NOUN
ftr-426	830	9	and	and	CCONJ
ftr-426	830	10	damage	damage	NOUN
ftr-426	830	11	to	to	ADP
ftr-426	830	12	real	real	ADJ
ftr-426	830	13	or	or	CCONJ
ftr-426	830	14	personal	personal	ADJ
ftr-426	830	15	property	property	NOUN
ftr-426	830	16	are	be	AUX
ftr-426	830	17	not	not	PART
ftr-426	830	18	excluded	exclude	VERB
ftr-426	830	19	from	from	ADP
ftr-426	830	20	gross	gross	ADJ
ftr-426	830	21	income	income	NOUN
ftr-426	830	22	under	under	ADP
ftr-426	830	23	this	this	DET
ftr-426	830	24	provision.218	provision.218	NOUN
ftr-426	830	25	while	while	SCONJ
ftr-426	830	26	disaster	disaster	NOUN
ftr-426	830	27	victims	victim	NOUN
ftr-426	830	28	must	must	AUX
ftr-426	830	29	include	include	VERB
ftr-426	830	30	any	any	DET
ftr-426	830	31	lost	lost	ADJ
ftr-426	830	32	rental	rental	ADJ
ftr-426	830	33	and	and	CCONJ
ftr-426	830	34	business	business	NOUN
ftr-426	830	35	income	income	NOUN
ftr-426	830	36	in	in	ADP
ftr-426	830	37	gross	gross	ADJ
ftr-426	830	38	income,219	income,219	PROPN
ftr-426	830	39	under	under	ADP
ftr-426	830	40	certain	certain	ADJ
ftr-426	830	41	situations	situation	NOUN
ftr-426	830	42	the	the	DET
ftr-426	830	43	code	code	NOUN
ftr-426	830	44	provides	provide	VERB
ftr-426	830	45	that	that	SCONJ
ftr-426	830	46	any	any	DET
ftr-426	830	47	gain	gain	NOUN
ftr-426	830	48	resulting	result	VERB
ftr-426	830	49	from	from	ADP
ftr-426	830	50	insurance	insurance	NOUN
ftr-426	830	51	reimbursements	reimbursement	NOUN
ftr-426	830	52	for	for	ADP
ftr-426	830	53	damage	damage	NOUN
ftr-426	830	54	to	to	ADP
ftr-426	830	55	or	or	CCONJ
ftr-426	830	56	destruction	destruction	NOUN
ftr-426	830	57	of	of	ADP
ftr-426	830	58	real	real	ADJ
ftr-426	830	59	or	or	CCONJ
ftr-426	830	60	personal	personal	ADJ
ftr-426	830	61	property	property	NOUN
ftr-426	830	62	may	may	AUX
ftr-426	830	63	be	be	AUX
ftr-426	830	64	deferred	defer	VERB
ftr-426	830	65	and	and	CCONJ
ftr-426	830	66	not	not	PART
ftr-426	830	67	included	include	VERB
ftr-426	830	68	in	in	ADP
ftr-426	830	69	gross	gross	ADJ
ftr-426	830	70	income	income	NOUN
ftr-426	830	71	for	for	ADP
ftr-426	830	72	the	the	DET
ftr-426	830	73	current	current	ADJ
ftr-426	830	74	tax	tax	NOUN
ftr-426	830	75	year.220	year.220	NOUN
ftr-426	830	76	the	the	DET
ftr-426	830	77	applicable	applicable	ADJ
ftr-426	830	78	provision	provision	NOUN
ftr-426	830	79	of	of	ADP
ftr-426	830	80	the	the	DET
ftr-426	830	81	code	code	NOUN
ftr-426	830	82	provides	provide	VERB
ftr-426	830	83	that	that	SCONJ
ftr-426	830	84	under	under	ADP
ftr-426	830	85	certain	certain	ADJ
ftr-426	830	86	circumstances	circumstance	NOUN
ftr-426	830	87	a	a	DET
ftr-426	830	88	disaster	disaster	NOUN
ftr-426	830	89	victim	victim	NOUN
ftr-426	830	90	may	may	AUX
ftr-426	830	91	defer	defer	VERB
ftr-426	830	92	recognition	recognition	NOUN
ftr-426	830	93	of	of	ADP
ftr-426	830	94	any	any	DET
ftr-426	830	95	gain	gain	NOUN
ftr-426	830	96	resulting	result	VERB
ftr-426	830	97	from	from	ADP
ftr-426	830	98	the	the	DET
ftr-426	830	99	involuntary	involuntary	ADJ
ftr-426	830	100	conversion	conversion	NOUN
ftr-426	830	101	of	of	ADP
ftr-426	830	102	property	property	NOUN
ftr-426	830	103	into	into	ADP
ftr-426	830	104	cash	cash	NOUN
ftr-426	830	105	(	(	PUNCT
ftr-426	830	106	e.g.	e.g.	ADV
ftr-426	830	107	,	,	PUNCT
ftr-426	830	108	insurance	insurance	NOUN
ftr-426	830	109	proceeds).221	proceeds).221	NOUN
ftr-426	830	110	before	before	SCONJ
ftr-426	830	111	the	the	DET
ftr-426	830	112	article	article	NOUN
ftr-426	830	113	presents	present	VERB
ftr-426	830	114	the	the	DET
ftr-426	830	115	relief	relief	NOUN
ftr-426	830	116	provided	provide	VERB
ftr-426	830	117	under	under	ADP
ftr-426	830	118	the	the	DET
ftr-426	830	119	code	code	NOUN
ftr-426	830	120	for	for	ADP
ftr-426	830	121	gain	gain	NOUN
ftr-426	830	122	realized	realize	VERB
ftr-426	830	123	as	as	ADP
ftr-426	830	124	a	a	DET
ftr-426	830	125	result	result	NOUN
ftr-426	830	126	of	of	ADP
ftr-426	830	127	a	a	DET
ftr-426	830	128	disaster	disaster	NOUN
ftr-426	830	129	,	,	PUNCT
ftr-426	830	130	the	the	DET
ftr-426	830	131	foregoing	forego	VERB
ftr-426	830	132	provisions	provision	NOUN
ftr-426	830	133	will	will	AUX
ftr-426	830	134	be	be	AUX
ftr-426	830	135	applied	apply	VERB
ftr-426	830	136	to	to	ADP
ftr-426	830	137	the	the	DET
ftr-426	830	138	bells	bell	NOUN
ftr-426	830	139	,	,	PUNCT
ftr-426	830	140	our	our	PRON
ftr-426	830	141	hypothetical	hypothetical	ADJ
ftr-426	830	142	disaster	disaster	NOUN
ftr-426	830	143	victims	victim	NOUN
ftr-426	830	144	.	.	PUNCT
ftr-426	831	1	5	5	X
ftr-426	831	2	.	.	X
ftr-426	831	3	application	application	NOUN
ftr-426	831	4	to	to	ADP
ftr-426	831	5	the	the	DET
ftr-426	831	6	bell	bell	PROPN
ftr-426	831	7	family	family	NOUN
ftr-426	831	8	,	,	PUNCT
ftr-426	831	9	hypothetical	hypothetical	ADJ
ftr-426	831	10	disaster	disaster	NOUN
ftr-426	831	11	victims	victim	NOUN
ftr-426	831	12	as	as	ADP
ftr-426	831	13	the	the	DET
ftr-426	831	14	bells	bell	NOUN
ftr-426	831	15	and	and	CCONJ
ftr-426	831	16	their	their	PRON
ftr-426	831	17	surviving	survive	VERB
ftr-426	831	18	neighbors	neighbor	NOUN
ftr-426	831	19	begin	begin	VERB
ftr-426	831	20	to	to	PART
ftr-426	831	21	emerge	emerge	VERB
ftr-426	831	22	from	from	ADP
ftr-426	831	23	the	the	DET
ftr-426	831	24	nightmare	nightmare	NOUN
ftr-426	831	25	of	of	ADP
ftr-426	831	26	the	the	DET
ftr-426	831	27	california	california	PROPN
ftr-426	831	28	wildfires	wildfire	VERB
ftr-426	831	29	,	,	PUNCT
ftr-426	831	30	the	the	DET
ftr-426	831	31	bells	bell	NOUN
ftr-426	831	32	almost	almost	ADV
ftr-426	831	33	daily	daily	ADV
ftr-426	831	34	contemplate	contemplate	VERB
ftr-426	831	35	the	the	DET
ftr-426	831	36	magnitude	magnitude	NOUN
ftr-426	831	37	of	of	ADP
ftr-426	831	38	their	their	PRON
ftr-426	831	39	losses	loss	NOUN
ftr-426	831	40	;	;	PUNCT
ftr-426	831	41	the	the	DET
ftr-426	831	42	assistance	assistance	NOUN
ftr-426	831	43	they	they	PRON
ftr-426	831	44	have	have	AUX
ftr-426	831	45	received	receive	VERB
ftr-426	831	46	during	during	ADP
ftr-426	831	47	the	the	DET
ftr-426	831	48	first	first	ADJ
ftr-426	831	49	few	few	ADJ
ftr-426	831	50	months	month	NOUN
ftr-426	831	51	of	of	ADP
ftr-426	831	52	their	their	PRON
ftr-426	831	53	recovery	recovery	NOUN
ftr-426	831	54	and	and	CCONJ
ftr-426	831	55	the	the	DET
ftr-426	831	56	insurance	insurance	NOUN
ftr-426	831	57	proceeds	proceed	VERB
ftr-426	831	58	they	they	PRON
ftr-426	831	59	hope	hope	VERB
ftr-426	831	60	and	and	CCONJ
ftr-426	831	61	anticipate	anticipate	VERB
ftr-426	831	62	are	be	AUX
ftr-426	831	63	forthcoming	forthcoming	ADJ
ftr-426	831	64	.	.	PUNCT
ftr-426	832	1	the	the	DET
ftr-426	832	2	bells	bell	NOUN
ftr-426	832	3	lost	lose	VERB
ftr-426	832	4	everything	everything	PRON
ftr-426	832	5	,	,	PUNCT
ftr-426	832	6	but	but	CCONJ
ftr-426	832	7	their	their	PRON
ftr-426	832	8	lives	life	NOUN
ftr-426	832	9	.	.	PUNCT
ftr-426	833	1	the	the	DET
ftr-426	833	2	staggering	staggering	ADJ
ftr-426	833	3	extent	extent	NOUN
ftr-426	833	4	of	of	ADP
ftr-426	833	5	their	their	PRON
ftr-426	833	6	losses	loss	NOUN
ftr-426	833	7	include	include	VERB
ftr-426	833	8	their	their	PRON
ftr-426	833	9	family	family	NOUN
ftr-426	833	10	home	home	NOUN
ftr-426	833	11	and	and	CCONJ
ftr-426	833	12	business	business	NOUN
ftr-426	833	13	,	,	PUNCT
ftr-426	833	14	wildcat	wildcat	PROPN
ftr-426	833	15	canyon	canyon	PROPN
ftr-426	833	16	laundromat	laundromat	PROPN
ftr-426	833	17	,	,	PUNCT
ftr-426	833	18	and	and	CCONJ
ftr-426	833	19	all	all	DET
ftr-426	833	20	contents	content	NOUN
ftr-426	833	21	,	,	PUNCT
ftr-426	833	22	including	include	VERB
ftr-426	833	23	all	all	DET
ftr-426	833	24	clothing	clothing	NOUN
ftr-426	833	25	(	(	PUNCT
ftr-426	833	26	except	except	SCONJ
ftr-426	833	27	the	the	DET
ftr-426	833	28	jeans	jean	NOUN
ftr-426	833	29	and	and	CCONJ
ftr-426	833	30	sweatshirts	sweatshirt	NOUN
ftr-426	833	31	each	each	PRON
ftr-426	833	32	threw	throw	VERB
ftr-426	833	33	on	on	ADP
ftr-426	833	34	as	as	SCONJ
ftr-426	833	35	they	they	PRON
ftr-426	833	36	ran	run	VERB
ftr-426	833	37	for	for	ADP
ftr-426	833	38	their	their	PRON
ftr-426	833	39	lives	life	NOUN
ftr-426	833	40	)	)	PUNCT
ftr-426	833	41	,	,	PUNCT
ftr-426	833	42	household	household	NOUN
ftr-426	833	43	goods	good	NOUN
ftr-426	833	44	,	,	PUNCT
ftr-426	833	45	furniture	furniture	NOUN
ftr-426	833	46	,	,	PUNCT
ftr-426	833	47	and	and	CCONJ
ftr-426	833	48	their	their	PRON
ftr-426	833	49	business	business	NOUN
ftr-426	833	50	machinery	machinery	NOUN
ftr-426	833	51	and	and	CCONJ
ftr-426	833	52	equipment	equipment	NOUN
ftr-426	833	53	and	and	CCONJ
ftr-426	833	54	all	all	DET
ftr-426	833	55	their	their	PRON
ftr-426	833	56	personal	personal	ADJ
ftr-426	833	57	and	and	CCONJ
ftr-426	833	58	business	business	NOUN
ftr-426	833	59	records	record	NOUN
ftr-426	833	60	.	.	PUNCT
ftr-426	834	1	986	986	NUM
ftr-426	834	2	florida	florida	PROPN
ftr-426	834	3	tax	tax	NOUN
ftr-426	834	4	review	review	NOUN
ftr-426	834	5	[	[	X
ftr-426	834	6	vol.6:10	vol.6:10	PROPN
ftr-426	834	7	222	222	NUM
ftr-426	834	8	.	.	PUNCT
ftr-426	835	1	see	see	VERB
ftr-426	835	2	san	san	PROPN
ftr-426	835	3	diego	diego	PROPN
ftr-426	835	4	county	county	PROPN
ftr-426	835	5	firestorms	firestorm	NOUN
ftr-426	835	6	aftermath	aftermath	VERB
ftr-426	835	7	:	:	PUNCT
ftr-426	835	8	information	information	NOUN
ftr-426	835	9	you	you	PRON
ftr-426	835	10	can	can	AUX
ftr-426	835	11	use	use	VERB
ftr-426	835	12	,	,	PUNCT
ftr-426	835	13	the	the	DET
ftr-426	835	14	san	san	PROPN
ftr-426	835	15	diego	diego	PROPN
ftr-426	835	16	union	union	PROPN
ftr-426	835	17	-	-	PUNCT
ftr-426	835	18	trib	trib	PROPN
ftr-426	835	19	.	.	PUNCT
ftr-426	835	20	,	,	PUNCT
ftr-426	835	21	nov	nov	PROPN
ftr-426	835	22	.	.	PROPN
ftr-426	835	23	2	2	NUM
ftr-426	835	24	,	,	PUNCT
ftr-426	835	25	2003	2003	NUM
ftr-426	835	26	,	,	PUNCT
ftr-426	835	27	at	at	ADP
ftr-426	835	28	a13	a13	PROPN
ftr-426	835	29	(	(	PUNCT
ftr-426	835	30	warning	warn	VERB
ftr-426	835	31	residents	resident	NOUN
ftr-426	835	32	in	in	ADP
ftr-426	835	33	unincorporated	unincorporated	ADJ
ftr-426	835	34	areas	area	NOUN
ftr-426	835	35	not	not	PART
ftr-426	835	36	to	to	PART
ftr-426	835	37	remove	remove	VERB
ftr-426	835	38	any	any	DET
ftr-426	835	39	debris	debris	NOUN
ftr-426	835	40	from	from	ADP
ftr-426	835	41	fire	fire	NOUN
ftr-426	835	42	-	-	PUNCT
ftr-426	835	43	damaged	damage	VERB
ftr-426	835	44	properties	property	NOUN
ftr-426	835	45	until	until	ADP
ftr-426	835	46	assessment	assessment	NOUN
ftr-426	835	47	teams	team	NOUN
ftr-426	835	48	document	document	NOUN
ftr-426	835	49	losses	loss	NOUN
ftr-426	835	50	)	)	PUNCT
ftr-426	835	51	;	;	PUNCT
ftr-426	835	52	see	see	VERB
ftr-426	835	53	also	also	ADV
ftr-426	835	54	fema	fema	PROPN
ftr-426	835	55	,	,	PUNCT
ftr-426	835	56	recovery	recovery	NOUN
ftr-426	835	57	times	time	NOUN
ftr-426	835	58	,	,	PUNCT
ftr-426	835	59	at	at	ADP
ftr-426	835	60	6	6	NUM
ftr-426	835	61	(	(	PUNCT
ftr-426	835	62	nov	nov	PROPN
ftr-426	835	63	.	.	PROPN
ftr-426	835	64	10	10	NUM
ftr-426	835	65	,	,	PUNCT
ftr-426	835	66	2003	2003	NUM
ftr-426	835	67	)	)	PUNCT
ftr-426	835	68	at	at	ADP
ftr-426	835	69	www.fema.gov/pdf/rt/rt1498.pdf	www.fema.gov/pdf/rt/rt1498.pdf	PROPN
ftr-426	835	70	(	(	PUNCT
ftr-426	835	71	providing	provide	VERB
ftr-426	835	72	safety	safety	NOUN
ftr-426	835	73	tips	tip	NOUN
ftr-426	835	74	for	for	ADP
ftr-426	835	75	debris	debris	NOUN
ftr-426	835	76	clean	clean	ADJ
ftr-426	835	77	-	-	PUNCT
ftr-426	835	78	up	up	ADP
ftr-426	835	79	process	process	NOUN
ftr-426	835	80	)	)	PUNCT
ftr-426	835	81	.	.	PUNCT
ftr-426	836	1	223	223	NUM
ftr-426	836	2	.	.	PUNCT
ftr-426	837	1	see	see	VERB
ftr-426	837	2	jeannette	jeannette	PROPN
ftr-426	837	3	steele	steele	PROPN
ftr-426	837	4	,	,	PUNCT
ftr-426	837	5	after	after	SCONJ
ftr-426	837	6	the	the	DET
ftr-426	837	7	fires	fire	NOUN
ftr-426	837	8	:	:	PUNCT
ftr-426	837	9	insurance	insurance	NOUN
ftr-426	837	10	shortfall	shortfall	NOUN
ftr-426	837	11	,	,	PUNCT
ftr-426	837	12	the	the	DET
ftr-426	837	13	san	san	PROPN
ftr-426	837	14	diego	diego	PROPN
ftr-426	837	15	union	union	PROPN
ftr-426	837	16	-	-	PUNCT
ftr-426	837	17	trib	trib	PROPN
ftr-426	837	18	.	.	PROPN
ftr-426	837	19	,	,	PUNCT
ftr-426	837	20	mar	mar	PROPN
ftr-426	837	21	.	.	PROPN
ftr-426	837	22	21	21	NUM
ftr-426	837	23	,	,	PUNCT
ftr-426	837	24	2004	2004	NUM
ftr-426	837	25	,	,	PUNCT
ftr-426	837	26	at	at	ADP
ftr-426	837	27	b1	b1	NOUN
ftr-426	837	28	,	,	PUNCT
ftr-426	837	29	b5	b5	PROPN
ftr-426	837	30	(	(	PUNCT
ftr-426	837	31	reporting	report	VERB
ftr-426	837	32	that	that	PRON
ftr-426	837	33	of	of	ADP
ftr-426	837	34	southern	southern	PROPN
ftr-426	837	35	california	california	PROPN
ftr-426	837	36	wildfires	wildfire	VERB
ftr-426	837	37	victims	victim	NOUN
ftr-426	837	38	“	"	PUNCT
ftr-426	837	39	[	[	X
ftr-426	837	40	a]t	a]t	ADJ
ftr-426	837	41	least	least	ADJ
ftr-426	837	42	half	half	NOUN
ftr-426	837	43	of	of	ADP
ftr-426	837	44	the	the	DET
ftr-426	837	45	insured	insure	VERB
ftr-426	837	46	homeowners	homeowner	NOUN
ftr-426	837	47	are	be	AUX
ftr-426	837	48	underinsured	underinsured	ADJ
ftr-426	837	49	”	"	PUNCT
ftr-426	837	50	and	and	CCONJ
ftr-426	837	51	nationwide	nationwide	ADJ
ftr-426	837	52	“	"	PUNCT
ftr-426	837	53	64	64	NUM
ftr-426	837	54	percent	percent	NOUN
ftr-426	837	55	of	of	ADP
ftr-426	837	56	u.s	u.s	PROPN
ftr-426	837	57	.	.	PROPN
ftr-426	837	58	homes	home	NOUN
ftr-426	837	59	were	be	AUX
ftr-426	837	60	undervalued	undervalue	VERB
ftr-426	837	61	by	by	ADP
ftr-426	837	62	an	an	DET
ftr-426	837	63	average	average	NOUN
ftr-426	837	64	of	of	ADP
ftr-426	837	65	27	27	NUM
ftr-426	837	66	%	%	NOUN
ftr-426	837	67	on	on	ADP
ftr-426	837	68	homeowners	homeowner	NOUN
ftr-426	837	69	insurance	insurance	NOUN
ftr-426	837	70	policies	policy	NOUN
ftr-426	837	71	”	"	PUNCT
ftr-426	837	72	)	)	PUNCT
ftr-426	837	73	;	;	PUNCT
ftr-426	837	74	jeanette	jeanette	PROPN
ftr-426	837	75	steele	steele	PROPN
ftr-426	837	76	,	,	PUNCT
ftr-426	837	77	after	after	ADP
ftr-426	837	78	the	the	DET
ftr-426	837	79	fires	fire	NOUN
ftr-426	837	80	:	:	PUNCT
ftr-426	837	81	owner	owner	NOUN
ftr-426	837	82	fears	fear	VERB
ftr-426	837	83	for	for	ADP
ftr-426	837	84	quality	quality	NOUN
ftr-426	837	85	of	of	ADP
ftr-426	837	86	life	life	NOUN
ftr-426	837	87	,	,	PUNCT
ftr-426	837	88	ranch	ranch	NOUN
ftr-426	837	89	,	,	PUNCT
ftr-426	837	90	the	the	DET
ftr-426	837	91	san	san	PROPN
ftr-426	837	92	diego	diego	PROPN
ftr-426	837	93	union	union	PROPN
ftr-426	837	94	-	-	PUNCT
ftr-426	837	95	trib	trib	PROPN
ftr-426	837	96	.	.	PUNCT
ftr-426	837	97	,	,	PUNCT
ftr-426	837	98	mar	mar	PROPN
ftr-426	837	99	.	.	PROPN
ftr-426	837	100	21	21	NUM
ftr-426	837	101	,	,	PUNCT
ftr-426	837	102	2004	2004	NUM
ftr-426	837	103	,	,	PUNCT
ftr-426	837	104	at	at	ADP
ftr-426	837	105	b4	b4	NOUN
ftr-426	837	106	(	(	PUNCT
ftr-426	837	107	describing	describe	VERB
ftr-426	837	108	the	the	DET
ftr-426	837	109	challenges	challenge	NOUN
ftr-426	837	110	of	of	ADP
ftr-426	837	111	inadequate	inadequate	ADJ
ftr-426	837	112	insurance	insurance	NOUN
ftr-426	837	113	coverage	coverage	NOUN
ftr-426	837	114	)	)	PUNCT
ftr-426	837	115	;	;	PUNCT
ftr-426	837	116	jeanette	jeanette	PROPN
ftr-426	837	117	steele	steele	PROPN
ftr-426	837	118	,	,	PUNCT
ftr-426	837	119	agent	agent	NOUN
ftr-426	837	120	told	tell	VERB
ftr-426	837	121	scripps	scripps	ADJ
ftr-426	837	122	ranch	ranch	NOUN
ftr-426	837	123	man	man	NOUN
ftr-426	837	124	he	he	PRON
ftr-426	837	125	had	have	VERB
ftr-426	837	126	enough	enough	ADJ
ftr-426	837	127	home	home	NOUN
ftr-426	837	128	insurance	insurance	NOUN
ftr-426	837	129	,	,	PUNCT
ftr-426	837	130	the	the	DET
ftr-426	837	131	san	san	PROPN
ftr-426	837	132	diego	diego	PROPN
ftr-426	837	133	union	union	PROPN
ftr-426	837	134	-	-	PUNCT
ftr-426	837	135	trib	trib	PROPN
ftr-426	837	136	.	.	PROPN
ftr-426	837	137	,	,	PUNCT
ftr-426	837	138	mar	mar	PROPN
ftr-426	837	139	.	.	PROPN
ftr-426	837	140	21	21	NUM
ftr-426	837	141	,	,	PUNCT
ftr-426	837	142	2004	2004	NUM
ftr-426	837	143	,	,	PUNCT
ftr-426	837	144	at	at	ADP
ftr-426	837	145	b4	b4	NOUN
ftr-426	837	146	(	(	PUNCT
ftr-426	837	147	describing	describe	VERB
ftr-426	837	148	$	$	SYM
ftr-426	837	149	223,362	223,362	NUM
ftr-426	837	150	shortfall	shortfall	NOUN
ftr-426	837	151	to	to	PART
ftr-426	837	152	rebuild	rebuild	VERB
ftr-426	837	153	home	home	ADV
ftr-426	837	154	that	that	PRON
ftr-426	837	155	victim	victim	NOUN
ftr-426	837	156	believed	believe	VERB
ftr-426	837	157	was	be	AUX
ftr-426	837	158	adequately	adequately	ADV
ftr-426	837	159	insured	insure	VERB
ftr-426	837	160	)	)	PUNCT
ftr-426	837	161	.	.	PUNCT
ftr-426	838	1	immediately	immediately	ADV
ftr-426	838	2	after	after	SCONJ
ftr-426	838	3	the	the	DET
ftr-426	838	4	fire	fire	NOUN
ftr-426	838	5	destroyed	destroy	VERB
ftr-426	838	6	their	their	PRON
ftr-426	838	7	home	home	NOUN
ftr-426	838	8	,	,	PUNCT
ftr-426	838	9	the	the	DET
ftr-426	838	10	bells	bell	NOUN
ftr-426	838	11	sought	seek	VERB
ftr-426	838	12	shelter	shelter	NOUN
ftr-426	838	13	in	in	ADP
ftr-426	838	14	an	an	DET
ftr-426	838	15	american	american	PROPN
ftr-426	838	16	red	red	PROPN
ftr-426	838	17	cross	cross	PROPN
ftr-426	838	18	facility	facility	NOUN
ftr-426	838	19	receiving	receive	VERB
ftr-426	838	20	basic	basic	ADJ
ftr-426	838	21	necessities	necessity	NOUN
ftr-426	838	22	,	,	PUNCT
ftr-426	838	23	including	include	VERB
ftr-426	838	24	food	food	NOUN
ftr-426	838	25	,	,	PUNCT
ftr-426	838	26	beds	bed	NOUN
ftr-426	838	27	,	,	PUNCT
ftr-426	838	28	hygiene	hygiene	NOUN
ftr-426	838	29	kits	kit	NOUN
ftr-426	838	30	,	,	PUNCT
ftr-426	838	31	clothing	clothing	NOUN
ftr-426	838	32	and	and	CCONJ
ftr-426	838	33	crisis	crisis	NOUN
ftr-426	838	34	counseling	counseling	NOUN
ftr-426	838	35	.	.	PUNCT
ftr-426	839	1	from	from	ADP
ftr-426	839	2	the	the	DET
ftr-426	839	3	shelter	shelter	NOUN
ftr-426	839	4	,	,	PUNCT
ftr-426	839	5	the	the	DET
ftr-426	839	6	bells	bell	NOUN
ftr-426	839	7	were	be	AUX
ftr-426	839	8	able	able	ADJ
ftr-426	839	9	to	to	PART
ftr-426	839	10	register	register	VERB
ftr-426	839	11	with	with	ADP
ftr-426	839	12	fema	fema	NOUN
ftr-426	839	13	and	and	CCONJ
ftr-426	839	14	contact	contact	VERB
ftr-426	839	15	their	their	PRON
ftr-426	839	16	insurance	insurance	NOUN
ftr-426	839	17	company	company	NOUN
ftr-426	839	18	to	to	PART
ftr-426	839	19	begin	begin	VERB
ftr-426	839	20	their	their	PRON
ftr-426	839	21	claim	claim	NOUN
ftr-426	839	22	process	process	NOUN
ftr-426	839	23	.	.	PUNCT
ftr-426	840	1	soon	soon	ADV
ftr-426	840	2	after	after	ADP
ftr-426	840	3	these	these	DET
ftr-426	840	4	contacts	contact	NOUN
ftr-426	840	5	,	,	PUNCT
ftr-426	840	6	site	site	NOUN
ftr-426	840	7	inspectors	inspector	NOUN
ftr-426	840	8	visited	visit	VERB
ftr-426	840	9	the	the	DET
ftr-426	840	10	rubble	rubble	NOUN
ftr-426	840	11	that	that	PRON
ftr-426	840	12	was	be	AUX
ftr-426	840	13	once	once	ADV
ftr-426	840	14	their	their	PRON
ftr-426	840	15	home	home	NOUN
ftr-426	840	16	and	and	CCONJ
ftr-426	840	17	business	business	NOUN
ftr-426	840	18	.	.	PUNCT
ftr-426	841	1	after	after	SCONJ
ftr-426	841	2	inspectors	inspector	NOUN
ftr-426	841	3	combed	comb	VERB
ftr-426	841	4	the	the	DET
ftr-426	841	5	property	property	NOUN
ftr-426	841	6	,	,	PUNCT
ftr-426	841	7	with	with	ADP
ftr-426	841	8	the	the	DET
ftr-426	841	9	assistance	assistance	NOUN
ftr-426	841	10	of	of	ADP
ftr-426	841	11	their	their	PRON
ftr-426	841	12	community	community	NOUN
ftr-426	841	13	association	association	NOUN
ftr-426	841	14	the	the	DET
ftr-426	841	15	bells	bell	NOUN
ftr-426	841	16	began	begin	VERB
ftr-426	841	17	to	to	PART
ftr-426	841	18	clear	clear	VERB
ftr-426	841	19	the	the	DET
ftr-426	841	20	debris	debris	NOUN
ftr-426	841	21	from	from	ADP
ftr-426	841	22	their	their	PRON
ftr-426	841	23	property.222	property.222	NOUN
ftr-426	841	24	soon	soon	ADV
ftr-426	841	25	after	after	ADP
ftr-426	841	26	initiating	initiate	VERB
ftr-426	841	27	the	the	DET
ftr-426	841	28	disaster	disaster	NOUN
ftr-426	841	29	relief	relief	NOUN
ftr-426	841	30	process	process	NOUN
ftr-426	841	31	,	,	PUNCT
ftr-426	841	32	the	the	DET
ftr-426	841	33	bells	bell	NOUN
ftr-426	841	34	discovered	discover	VERB
ftr-426	841	35	that	that	SCONJ
ftr-426	841	36	they	they	PRON
ftr-426	841	37	,	,	PUNCT
ftr-426	841	38	like	like	ADP
ftr-426	841	39	many	many	ADJ
ftr-426	841	40	of	of	ADP
ftr-426	841	41	their	their	PRON
ftr-426	841	42	neighbors	neighbor	NOUN
ftr-426	841	43	,	,	PUNCT
ftr-426	841	44	were	be	AUX
ftr-426	841	45	underinsured.223	underinsured.223	ADP
ftr-426	841	46	their	their	PRON
ftr-426	841	47	insurance	insurance	NOUN
ftr-426	841	48	company	company	NOUN
ftr-426	841	49	provided	provide	VERB
ftr-426	841	50	them	they	PRON
ftr-426	841	51	with	with	ADP
ftr-426	841	52	immediate	immediate	ADJ
ftr-426	841	53	funds	fund	NOUN
ftr-426	841	54	to	to	PART
ftr-426	841	55	cover	cover	VERB
ftr-426	841	56	their	their	PRON
ftr-426	841	57	additional	additional	ADJ
ftr-426	841	58	living	living	NOUN
ftr-426	841	59	expenses	expense	NOUN
ftr-426	841	60	,	,	PUNCT
ftr-426	841	61	which	which	PRON
ftr-426	841	62	under	under	ADP
ftr-426	841	63	their	their	PRON
ftr-426	841	64	policy	policy	NOUN
ftr-426	841	65	was	be	AUX
ftr-426	841	66	limited	limit	VERB
ftr-426	841	67	to	to	ADP
ftr-426	841	68	$	$	SYM
ftr-426	841	69	2,500	2,500	NUM
ftr-426	841	70	.	.	PUNCT
ftr-426	842	1	the	the	DET
ftr-426	842	2	bells	bell	NOUN
ftr-426	842	3	have	have	VERB
ftr-426	842	4	receipts	receipt	NOUN
ftr-426	842	5	to	to	PART
ftr-426	842	6	document	document	VERB
ftr-426	842	7	that	that	SCONJ
ftr-426	842	8	their	their	PRON
ftr-426	842	9	excess	excess	ADJ
ftr-426	842	10	living	living	NOUN
ftr-426	842	11	expenses	expense	NOUN
ftr-426	842	12	for	for	ADP
ftr-426	842	13	the	the	DET
ftr-426	842	14	loss	loss	NOUN
ftr-426	842	15	period	period	NOUN
ftr-426	842	16	are	be	AUX
ftr-426	842	17	well	well	ADV
ftr-426	842	18	in	in	ADP
ftr-426	842	19	excess	excess	NOUN
ftr-426	842	20	of	of	ADP
ftr-426	842	21	this	this	DET
ftr-426	842	22	amount	amount	NOUN
ftr-426	842	23	and	and	CCONJ
ftr-426	842	24	are	be	AUX
ftr-426	842	25	likely	likely	ADJ
ftr-426	842	26	to	to	PART
ftr-426	842	27	exceed	exceed	VERB
ftr-426	842	28	$	$	SYM
ftr-426	842	29	30,000	30,000	NUM
ftr-426	842	30	.	.	PUNCT
ftr-426	843	1	fema	fema	PROPN
ftr-426	843	2	has	have	AUX
ftr-426	843	3	provided	provide	VERB
ftr-426	843	4	them	they	PRON
ftr-426	843	5	with	with	ADP
ftr-426	843	6	a	a	DET
ftr-426	843	7	cash	cash	NOUN
ftr-426	843	8	grant	grant	NOUN
ftr-426	843	9	of	of	ADP
ftr-426	843	10	$	$	SYM
ftr-426	843	11	15,000	15,000	NUM
ftr-426	843	12	to	to	PART
ftr-426	843	13	cover	cover	VERB
ftr-426	843	14	some	some	PRON
ftr-426	843	15	of	of	ADP
ftr-426	843	16	the	the	DET
ftr-426	843	17	cost	cost	NOUN
ftr-426	843	18	of	of	ADP
ftr-426	843	19	their	their	PRON
ftr-426	843	20	uninsured	uninsured	ADJ
ftr-426	843	21	temporary	temporary	ADJ
ftr-426	843	22	housing	housing	NOUN
ftr-426	843	23	;	;	PUNCT
ftr-426	843	24	$	$	SYM
ftr-426	843	25	5,100	5,100	NUM
ftr-426	843	26	for	for	ADP
ftr-426	843	27	uninsured	uninsured	ADJ
ftr-426	843	28	home	home	NOUN
ftr-426	843	29	repairs	repair	NOUN
ftr-426	843	30	(	(	PUNCT
ftr-426	843	31	maximum	maximum	ADV
ftr-426	843	32	available	available	ADJ
ftr-426	843	33	)	)	PUNCT
ftr-426	843	34	and	and	CCONJ
ftr-426	843	35	another	another	DET
ftr-426	843	36	$	$	SYM
ftr-426	843	37	5,500	5,500	NUM
ftr-426	843	38	to	to	PART
ftr-426	843	39	cover	cover	VERB
ftr-426	843	40	uninsured	uninsured	ADJ
ftr-426	843	41	medical	medical	ADJ
ftr-426	843	42	expenses	expense	NOUN
ftr-426	843	43	incurred	incur	VERB
ftr-426	843	44	to	to	PART
ftr-426	843	45	treat	treat	VERB
ftr-426	843	46	jennifer	jennifer	PROPN
ftr-426	843	47	bell	bell	PROPN
ftr-426	843	48	’s	’s	PART
ftr-426	843	49	burns	burn	NOUN
ftr-426	843	50	.	.	PUNCT
ftr-426	844	1	because	because	SCONJ
ftr-426	844	2	the	the	DET
ftr-426	844	3	bells	bell	NOUN
ftr-426	844	4	received	receive	VERB
ftr-426	844	5	the	the	DET
ftr-426	844	6	maximum	maximum	ADJ
ftr-426	844	7	dollar	dollar	NOUN
ftr-426	844	8	amount	amount	NOUN
ftr-426	844	9	of	of	ADP
ftr-426	844	10	assistance	assistance	NOUN
ftr-426	844	11	,	,	PUNCT
ftr-426	844	12	or	or	CCONJ
ftr-426	844	13	$	$	SYM
ftr-426	844	14	25,600	25,600	NUM
ftr-426	844	15	,	,	PUNCT
ftr-426	844	16	that	that	DET
ftr-426	844	17	fema	fema	PROPN
ftr-426	844	18	could	could	AUX
ftr-426	844	19	provide	provide	VERB
ftr-426	844	20	in	in	ADP
ftr-426	844	21	2003	2003	NUM
ftr-426	844	22	,	,	PUNCT
ftr-426	844	23	they	they	PRON
ftr-426	844	24	must	must	AUX
ftr-426	844	25	look	look	VERB
ftr-426	844	26	to	to	ADP
ftr-426	844	27	other	other	ADJ
ftr-426	844	28	sources	source	NOUN
ftr-426	844	29	for	for	ADP
ftr-426	844	30	immediate	immediate	ADJ
ftr-426	844	31	disaster	disaster	NOUN
ftr-426	844	32	relief	relief	NOUN
ftr-426	844	33	.	.	PUNCT
ftr-426	845	1	fortunately	fortunately	ADV
ftr-426	845	2	,	,	PUNCT
ftr-426	845	3	they	they	PRON
ftr-426	845	4	also	also	ADV
ftr-426	845	5	received	receive	VERB
ftr-426	845	6	food	food	NOUN
ftr-426	845	7	stamps	stamp	NOUN
ftr-426	845	8	from	from	ADP
ftr-426	845	9	the	the	DET
ftr-426	845	10	usda	usda	NOUN
ftr-426	845	11	’s	’s	PART
ftr-426	845	12	emergency	emergency	NOUN
ftr-426	845	13	food	food	NOUN
ftr-426	845	14	stamp	stamp	NOUN
ftr-426	845	15	program	program	NOUN
ftr-426	845	16	.	.	PUNCT
ftr-426	846	1	jennifer	jennifer	PROPN
ftr-426	846	2	bell	bell	PROPN
ftr-426	846	3	’s	’s	PART
ftr-426	846	4	mother	mother	NOUN
ftr-426	846	5	sent	send	VERB
ftr-426	846	6	them	they	PRON
ftr-426	846	7	a	a	DET
ftr-426	846	8	check	check	NOUN
ftr-426	846	9	for	for	ADP
ftr-426	846	10	$	$	SYM
ftr-426	846	11	1,000	1,000	NUM
ftr-426	846	12	with	with	ADP
ftr-426	846	13	her	her	PRON
ftr-426	846	14	love	love	NOUN
ftr-426	846	15	and	and	CCONJ
ftr-426	846	16	affection	affection	NOUN
ftr-426	846	17	to	to	PART
ftr-426	846	18	help	help	VERB
ftr-426	846	19	get	get	VERB
ftr-426	846	20	them	they	PRON
ftr-426	846	21	through	through	ADP
ftr-426	846	22	this	this	DET
ftr-426	846	23	horrible	horrible	ADJ
ftr-426	846	24	time	time	NOUN
ftr-426	846	25	.	.	PUNCT
ftr-426	847	1	while	while	SCONJ
ftr-426	847	2	many	many	ADJ
ftr-426	847	3	of	of	ADP
ftr-426	847	4	the	the	DET
ftr-426	847	5	victims	victim	NOUN
ftr-426	847	6	of	of	ADP
ftr-426	847	7	the	the	DET
ftr-426	847	8	fire	fire	NOUN
ftr-426	847	9	lost	lose	VERB
ftr-426	847	10	their	their	PRON
ftr-426	847	11	homes	home	NOUN
ftr-426	847	12	,	,	PUNCT
ftr-426	847	13	the	the	DET
ftr-426	847	14	bells	bell	NOUN
ftr-426	847	15	also	also	ADV
ftr-426	847	16	lost	lose	VERB
ftr-426	847	17	their	their	PRON
ftr-426	847	18	primary	primary	ADJ
ftr-426	847	19	source	source	NOUN
ftr-426	847	20	of	of	ADP
ftr-426	847	21	income	income	NOUN
ftr-426	847	22	when	when	SCONJ
ftr-426	847	23	their	their	PRON
ftr-426	847	24	family	family	NOUN
ftr-426	847	25	-	-	PUNCT
ftr-426	847	26	owned	own	VERB
ftr-426	847	27	and	and	CCONJ
ftr-426	847	28	operated	operate	VERB
ftr-426	847	29	business	business	NOUN
ftr-426	847	30	,	,	PUNCT
ftr-426	847	31	wildcat	wildcat	PROPN
ftr-426	847	32	canyon	canyon	PROPN
ftr-426	847	33	laundromat	laundromat	PROPN
ftr-426	847	34	,	,	PUNCT
ftr-426	847	35	was	be	AUX
ftr-426	847	36	also	also	ADV
ftr-426	847	37	burned	burn	VERB
ftr-426	847	38	to	to	ADP
ftr-426	847	39	the	the	DET
ftr-426	847	40	ground	ground	NOUN
ftr-426	847	41	.	.	PUNCT
ftr-426	848	1	the	the	DET
ftr-426	848	2	bells	bell	NOUN
ftr-426	848	3	were	be	AUX
ftr-426	848	4	self	self	NOUN
ftr-426	848	5	-	-	PUNCT
ftr-426	848	6	employed	employ	VERB
ftr-426	848	7	,	,	PUNCT
ftr-426	848	8	so	so	SCONJ
ftr-426	848	9	they	they	PRON
ftr-426	848	10	do	do	AUX
ftr-426	848	11	not	not	PART
ftr-426	848	12	qualify	qualify	VERB
ftr-426	848	13	for	for	ADP
ftr-426	848	14	unemployment	unemployment	NOUN
ftr-426	848	15	compensation	compensation	NOUN
ftr-426	848	16	under	under	ADP
ftr-426	848	17	california	california	PROPN
ftr-426	848	18	law	law	NOUN
ftr-426	848	19	.	.	PUNCT
ftr-426	849	1	however	however	ADV
ftr-426	849	2	,	,	PUNCT
ftr-426	849	3	because	because	SCONJ
ftr-426	849	4	of	of	ADP
ftr-426	849	5	president	president	PROPN
ftr-426	849	6	george	george	PROPN
ftr-426	849	7	w.	w.	PROPN
ftr-426	849	8	bush	bush	PROPN
ftr-426	849	9	’s	’s	PART
ftr-426	849	10	declaration	declaration	NOUN
ftr-426	849	11	of	of	ADP
ftr-426	849	12	the	the	DET
ftr-426	849	13	wildfires	wildfire	NOUN
ftr-426	849	14	as	as	ADP
ftr-426	849	15	a	a	DET
ftr-426	849	16	major	major	ADJ
ftr-426	849	17	disaster	disaster	NOUN
ftr-426	849	18	and	and	CCONJ
ftr-426	849	19	their	their	PRON
ftr-426	849	20	immediate	immediate	ADJ
ftr-426	849	21	loss	loss	NOUN
ftr-426	849	22	of	of	ADP
ftr-426	849	23	employment	employment	NOUN
ftr-426	849	24	due	due	ADP
ftr-426	849	25	to	to	ADP
ftr-426	849	26	the	the	DET
ftr-426	849	27	disaster	disaster	NOUN
ftr-426	849	28	,	,	PUNCT
ftr-426	849	29	they	they	PRON
ftr-426	849	30	qualify	qualify	VERB
ftr-426	849	31	for	for	ADP
ftr-426	849	32	up	up	ADP
ftr-426	849	33	to	to	PART
ftr-426	849	34	26	26	NUM
ftr-426	849	35	weeks	week	NOUN
ftr-426	849	36	of	of	ADP
ftr-426	849	37	unemployment	unemployment	NOUN
ftr-426	849	38	compensation	compensation	NOUN
ftr-426	849	39	.	.	PUNCT
ftr-426	850	1	the	the	DET
ftr-426	850	2	bells	bell	NOUN
ftr-426	850	3	are	be	AUX
ftr-426	850	4	working	work	VERB
ftr-426	850	5	with	with	ADP
ftr-426	850	6	their	their	PRON
ftr-426	850	7	insurance	insurance	NOUN
ftr-426	850	8	company	company	NOUN
ftr-426	850	9	on	on	ADP
ftr-426	850	10	the	the	DET
ftr-426	850	11	claims	claim	NOUN
ftr-426	850	12	for	for	ADP
ftr-426	850	13	their	their	PRON
ftr-426	850	14	auto	auto	NOUN
ftr-426	850	15	,	,	PUNCT
ftr-426	850	16	home	home	NOUN
ftr-426	850	17	and	and	CCONJ
ftr-426	850	18	its	its	PRON
ftr-426	850	19	contents	content	NOUN
ftr-426	850	20	,	,	PUNCT
ftr-426	850	21	and	and	CCONJ
ftr-426	850	22	all	all	PRON
ftr-426	850	23	of	of	ADP
ftr-426	850	24	their	their	PRON
ftr-426	850	25	business	business	NOUN
ftr-426	850	26	assets	asset	NOUN
ftr-426	850	27	.	.	PUNCT
ftr-426	851	1	volunteer	volunteer	NOUN
ftr-426	851	2	lawyers	lawyer	NOUN
ftr-426	851	3	from	from	ADP
ftr-426	851	4	the	the	DET
ftr-426	851	5	young	young	ADJ
ftr-426	851	6	lawyer	lawyer	NOUN
ftr-426	851	7	’s	’s	PART
ftr-426	851	8	division	division	NOUN
ftr-426	851	9	of	of	ADP
ftr-426	851	10	the	the	DET
ftr-426	851	11	american	american	PROPN
ftr-426	851	12	bar	bar	PROPN
ftr-426	851	13	association	association	NOUN
ftr-426	851	14	have	have	AUX
ftr-426	851	15	been	be	AUX
ftr-426	851	16	assisting	assist	VERB
ftr-426	851	17	them	they	PRON
ftr-426	851	18	with	with	ADP
ftr-426	851	19	the	the	DET
ftr-426	851	20	claims	claim	NOUN
ftr-426	851	21	process	process	NOUN
ftr-426	851	22	by	by	ADP
ftr-426	851	23	answering	answer	VERB
ftr-426	851	24	many	many	ADJ
ftr-426	851	25	questions	question	NOUN
ftr-426	851	26	2005	2005	NUM
ftr-426	851	27	]	]	PUNCT
ftr-426	851	28	anatomy	anatomy	NOUN
ftr-426	851	29	of	of	ADP
ftr-426	851	30	a	a	DET
ftr-426	851	31	disaster	disaster	NOUN
ftr-426	851	32	987	987	NUM
ftr-426	851	33	224	224	NUM
ftr-426	851	34	.	.	PUNCT
ftr-426	852	1	see	see	VERB
ftr-426	852	2	irc	irc	ADV
ftr-426	852	3	§	§	NOUN
ftr-426	852	4	85(a	85(a	NUM
ftr-426	852	5	)	)	PUNCT
ftr-426	852	6	(	(	PUNCT
ftr-426	852	7	setting	set	VERB
ftr-426	852	8	forth	forth	ADP
ftr-426	852	9	general	general	ADJ
ftr-426	852	10	rule	rule	NOUN
ftr-426	852	11	that	that	SCONJ
ftr-426	852	12	gross	gross	ADJ
ftr-426	852	13	income	income	NOUN
ftr-426	852	14	includes	include	VERB
ftr-426	852	15	unemployment	unemployment	NOUN
ftr-426	852	16	compensation	compensation	NOUN
ftr-426	852	17	)	)	PUNCT
ftr-426	852	18	.	.	PUNCT
ftr-426	853	1	about	about	ADP
ftr-426	853	2	the	the	DET
ftr-426	853	3	timing	timing	NOUN
ftr-426	853	4	of	of	ADP
ftr-426	853	5	the	the	DET
ftr-426	853	6	process	process	NOUN
ftr-426	853	7	;	;	PUNCT
ftr-426	853	8	the	the	DET
ftr-426	853	9	extent	extent	NOUN
ftr-426	853	10	of	of	ADP
ftr-426	853	11	their	their	PRON
ftr-426	853	12	coverage	coverage	NOUN
ftr-426	853	13	and	and	CCONJ
ftr-426	853	14	because	because	SCONJ
ftr-426	853	15	they	they	PRON
ftr-426	853	16	have	have	AUX
ftr-426	853	17	determined	determine	VERB
ftr-426	853	18	they	they	PRON
ftr-426	853	19	are	be	AUX
ftr-426	853	20	underinsured	underinsured	ADJ
ftr-426	853	21	other	other	ADJ
ftr-426	853	22	potential	potential	ADJ
ftr-426	853	23	sources	source	NOUN
ftr-426	853	24	of	of	ADP
ftr-426	853	25	disaster	disaster	NOUN
ftr-426	853	26	relief	relief	NOUN
ftr-426	853	27	.	.	PUNCT
ftr-426	854	1	the	the	DET
ftr-426	854	2	bells	bell	NOUN
ftr-426	854	3	,	,	PUNCT
ftr-426	854	4	like	like	ADP
ftr-426	854	5	most	most	ADJ
ftr-426	854	6	of	of	ADP
ftr-426	854	7	their	their	PRON
ftr-426	854	8	neighbors	neighbor	NOUN
ftr-426	854	9	,	,	PUNCT
ftr-426	854	10	will	will	AUX
ftr-426	854	11	not	not	PART
ftr-426	854	12	receive	receive	VERB
ftr-426	854	13	sufficient	sufficient	ADJ
ftr-426	854	14	insurance	insurance	NOUN
ftr-426	854	15	proceeds	proceed	NOUN
ftr-426	854	16	to	to	PART
ftr-426	854	17	rebuild	rebuild	VERB
ftr-426	854	18	,	,	PUNCT
ftr-426	854	19	so	so	ADV
ftr-426	854	20	they	they	PRON
ftr-426	854	21	have	have	AUX
ftr-426	854	22	applied	apply	VERB
ftr-426	854	23	for	for	ADP
ftr-426	854	24	low	low	ADJ
ftr-426	854	25	-	-	PUNCT
ftr-426	854	26	interest	interest	NOUN
ftr-426	854	27	sba	sba	NOUN
ftr-426	854	28	business	business	NOUN
ftr-426	854	29	and	and	CCONJ
ftr-426	854	30	residential	residential	ADJ
ftr-426	854	31	loans	loan	NOUN
ftr-426	854	32	.	.	PUNCT
ftr-426	855	1	while	while	SCONJ
ftr-426	855	2	the	the	DET
ftr-426	855	3	bells	bell	NOUN
ftr-426	855	4	have	have	AUX
ftr-426	855	5	not	not	PART
ftr-426	855	6	yet	yet	ADV
ftr-426	855	7	received	receive	VERB
ftr-426	855	8	any	any	DET
ftr-426	855	9	payment	payment	NOUN
ftr-426	855	10	from	from	ADP
ftr-426	855	11	their	their	PRON
ftr-426	855	12	insurance	insurance	NOUN
ftr-426	855	13	company	company	NOUN
ftr-426	855	14	for	for	ADP
ftr-426	855	15	their	their	PRON
ftr-426	855	16	damaged	damage	VERB
ftr-426	855	17	residential	residential	ADJ
ftr-426	855	18	and	and	CCONJ
ftr-426	855	19	business	business	NOUN
ftr-426	855	20	real	real	ADJ
ftr-426	855	21	and	and	CCONJ
ftr-426	855	22	personal	personal	ADJ
ftr-426	855	23	property	property	NOUN
ftr-426	855	24	,	,	PUNCT
ftr-426	855	25	they	they	PRON
ftr-426	855	26	have	have	AUX
ftr-426	855	27	received	receive	VERB
ftr-426	855	28	payments	payment	NOUN
ftr-426	855	29	for	for	ADP
ftr-426	855	30	lost	lose	VERB
ftr-426	855	31	rental	rental	ADJ
ftr-426	855	32	income	income	NOUN
ftr-426	855	33	and	and	CCONJ
ftr-426	855	34	business	business	NOUN
ftr-426	855	35	income	income	NOUN
ftr-426	855	36	.	.	PUNCT
ftr-426	856	1	in	in	ADP
ftr-426	856	2	addition	addition	NOUN
ftr-426	856	3	,	,	PUNCT
ftr-426	856	4	to	to	ADP
ftr-426	856	5	owning	own	VERB
ftr-426	856	6	and	and	CCONJ
ftr-426	856	7	operating	operate	VERB
ftr-426	856	8	wildcat	wildcat	PROPN
ftr-426	856	9	canyon	canyon	PROPN
ftr-426	856	10	laundromat	laundromat	PROPN
ftr-426	856	11	,	,	PUNCT
ftr-426	856	12	the	the	DET
ftr-426	856	13	bells	bell	NOUN
ftr-426	856	14	had	have	AUX
ftr-426	856	15	rented	rent	VERB
ftr-426	856	16	a	a	DET
ftr-426	856	17	portion	portion	NOUN
ftr-426	856	18	of	of	ADP
ftr-426	856	19	their	their	PRON
ftr-426	856	20	residential	residential	ADJ
ftr-426	856	21	property	property	NOUN
ftr-426	856	22	to	to	PART
ftr-426	856	23	supplement	supplement	VERB
ftr-426	856	24	their	their	PRON
ftr-426	856	25	monthly	monthly	ADJ
ftr-426	856	26	income	income	NOUN
ftr-426	856	27	.	.	PUNCT
ftr-426	857	1	the	the	DET
ftr-426	857	2	bell	bell	PROPN
ftr-426	857	3	’s	’s	PART
ftr-426	857	4	homeowner	homeowner	NOUN
ftr-426	857	5	’s	’s	PART
ftr-426	857	6	insurance	insurance	NOUN
ftr-426	857	7	policy	policy	NOUN
ftr-426	857	8	covers	cover	VERB
ftr-426	857	9	the	the	DET
ftr-426	857	10	fair	fair	ADJ
ftr-426	857	11	rental	rental	ADJ
ftr-426	857	12	value	value	NOUN
ftr-426	857	13	of	of	ADP
ftr-426	857	14	their	their	PRON
ftr-426	857	15	rental	rental	ADJ
ftr-426	857	16	property	property	NOUN
ftr-426	857	17	less	less	ADJ
ftr-426	857	18	any	any	DET
ftr-426	857	19	expenses	expense	NOUN
ftr-426	857	20	that	that	PRON
ftr-426	857	21	will	will	AUX
ftr-426	857	22	not	not	PART
ftr-426	857	23	continue	continue	VERB
ftr-426	857	24	while	while	SCONJ
ftr-426	857	25	the	the	DET
ftr-426	857	26	property	property	NOUN
ftr-426	857	27	is	be	AUX
ftr-426	857	28	uninhabitable	uninhabitable	ADJ
ftr-426	857	29	.	.	PUNCT
ftr-426	858	1	the	the	DET
ftr-426	858	2	bell	bell	NOUN
ftr-426	858	3	’s	’s	PART
ftr-426	858	4	business	business	NOUN
ftr-426	858	5	interruption	interruption	NOUN
ftr-426	858	6	insurance	insurance	NOUN
ftr-426	858	7	coverage	coverage	NOUN
ftr-426	858	8	will	will	AUX
ftr-426	858	9	compensate	compensate	VERB
ftr-426	858	10	them	they	PRON
ftr-426	858	11	for	for	ADP
ftr-426	858	12	lost	lose	VERB
ftr-426	858	13	business	business	NOUN
ftr-426	858	14	profits	profit	NOUN
ftr-426	858	15	during	during	ADP
ftr-426	858	16	the	the	DET
ftr-426	858	17	period	period	NOUN
ftr-426	858	18	of	of	ADP
ftr-426	858	19	time	time	NOUN
ftr-426	858	20	their	their	PRON
ftr-426	858	21	business	business	NOUN
ftr-426	858	22	must	must	AUX
ftr-426	858	23	be	be	AUX
ftr-426	858	24	closed	close	VERB
ftr-426	858	25	,	,	PUNCT
ftr-426	858	26	subject	subject	ADJ
ftr-426	858	27	to	to	ADP
ftr-426	858	28	certain	certain	ADJ
ftr-426	858	29	specific	specific	ADJ
ftr-426	858	30	time	time	NOUN
ftr-426	858	31	limitations	limitation	NOUN
ftr-426	858	32	.	.	PUNCT
ftr-426	859	1	the	the	DET
ftr-426	859	2	insurance	insurance	NOUN
ftr-426	859	3	company	company	NOUN
ftr-426	859	4	has	have	AUX
ftr-426	859	5	issued	issue	VERB
ftr-426	859	6	initial	initial	ADJ
ftr-426	859	7	checks	check	NOUN
ftr-426	859	8	to	to	ADP
ftr-426	859	9	them	they	PRON
ftr-426	859	10	to	to	PART
ftr-426	859	11	compensate	compensate	VERB
ftr-426	859	12	them	they	PRON
ftr-426	859	13	for	for	ADP
ftr-426	859	14	their	their	PRON
ftr-426	859	15	lost	lose	VERB
ftr-426	859	16	business	business	NOUN
ftr-426	859	17	and	and	CCONJ
ftr-426	859	18	rental	rental	ADJ
ftr-426	859	19	income	income	NOUN
ftr-426	859	20	.	.	PUNCT
ftr-426	860	1	more	more	ADJ
ftr-426	860	2	than	than	ADP
ftr-426	860	3	one	one	NUM
ftr-426	860	4	month	month	NOUN
ftr-426	860	5	after	after	ADP
ftr-426	860	6	the	the	DET
ftr-426	860	7	fires	fire	NOUN
ftr-426	860	8	,	,	PUNCT
ftr-426	860	9	the	the	DET
ftr-426	860	10	bells	bell	NOUN
ftr-426	860	11	spend	spend	VERB
ftr-426	860	12	long	long	ADJ
ftr-426	860	13	days	day	NOUN
ftr-426	860	14	and	and	CCONJ
ftr-426	860	15	nights	night	NOUN
ftr-426	860	16	trying	try	VERB
ftr-426	860	17	to	to	PART
ftr-426	860	18	manage	manage	VERB
ftr-426	860	19	their	their	PRON
ftr-426	860	20	disaster	disaster	NOUN
ftr-426	860	21	relief	relief	NOUN
ftr-426	860	22	.	.	PUNCT
ftr-426	861	1	the	the	DET
ftr-426	861	2	bells	bell	NOUN
ftr-426	861	3	are	be	AUX
ftr-426	861	4	overwhelmed	overwhelmed	ADJ
ftr-426	861	5	with	with	ADP
ftr-426	861	6	the	the	DET
ftr-426	861	7	consequences	consequence	NOUN
ftr-426	861	8	of	of	ADP
ftr-426	861	9	the	the	DET
ftr-426	861	10	southern	southern	ADJ
ftr-426	861	11	california	california	PROPN
ftr-426	861	12	wildfires	wildfire	VERB
ftr-426	861	13	.	.	PUNCT
ftr-426	862	1	as	as	SCONJ
ftr-426	862	2	disaster	disaster	NOUN
ftr-426	862	3	relief	relief	NOUN
ftr-426	862	4	begins	begin	VERB
ftr-426	862	5	to	to	PART
ftr-426	862	6	trickle	trickle	VERB
ftr-426	862	7	in	in	ADP
ftr-426	862	8	,	,	PUNCT
ftr-426	862	9	they	they	PRON
ftr-426	862	10	must	must	AUX
ftr-426	862	11	add	add	VERB
ftr-426	862	12	one	one	NUM
ftr-426	862	13	more	more	ADV
ftr-426	862	14	critical	critical	ADJ
ftr-426	862	15	task	task	NOUN
ftr-426	862	16	to	to	ADP
ftr-426	862	17	their	their	PRON
ftr-426	862	18	endless	endless	ADJ
ftr-426	862	19	“	"	PUNCT
ftr-426	862	20	to	to	PART
ftr-426	862	21	do	do	AUX
ftr-426	862	22	”	"	PUNCT
ftr-426	862	23	list	list	NOUN
ftr-426	862	24	:	:	PUNCT
ftr-426	862	25	determine	determine	VERB
ftr-426	862	26	the	the	DET
ftr-426	862	27	tax	tax	NOUN
ftr-426	862	28	consequences	consequence	NOUN
ftr-426	862	29	of	of	ADP
ftr-426	862	30	their	their	PRON
ftr-426	862	31	disaster	disaster	NOUN
ftr-426	862	32	relief	relief	NOUN
ftr-426	862	33	.	.	PUNCT
ftr-426	863	1	a.	a.	NOUN
ftr-426	863	2	disaster	disaster	NOUN
ftr-426	863	3	relief	relief	NOUN
ftr-426	863	4	assistance	assistance	NOUN
ftr-426	863	5	excluded	exclude	VERB
ftr-426	863	6	from	from	ADP
ftr-426	863	7	gross	gross	ADJ
ftr-426	863	8	income	income	NOUN
ftr-426	863	9	all	all	PRON
ftr-426	863	10	of	of	ADP
ftr-426	863	11	the	the	DET
ftr-426	863	12	disaster	disaster	NOUN
ftr-426	863	13	relief	relief	NOUN
ftr-426	863	14	assistance	assistance	NOUN
ftr-426	863	15	received	receive	VERB
ftr-426	863	16	by	by	ADP
ftr-426	863	17	the	the	DET
ftr-426	863	18	bells	bell	NOUN
ftr-426	863	19	from	from	ADP
ftr-426	863	20	fema	fema	PROPN
ftr-426	863	21	,	,	PUNCT
ftr-426	863	22	the	the	DET
ftr-426	863	23	young	young	ADJ
ftr-426	863	24	lawyers	lawyer	NOUN
ftr-426	863	25	division	division	NOUN
ftr-426	863	26	of	of	ADP
ftr-426	863	27	the	the	DET
ftr-426	863	28	aba	aba	PROPN
ftr-426	863	29	(	(	PUNCT
ftr-426	863	30	legal	legal	ADJ
ftr-426	863	31	advice	advice	NOUN
ftr-426	863	32	provided	provide	VERB
ftr-426	863	33	by	by	ADP
ftr-426	863	34	fema	fema	PROPN
ftr-426	863	35	through	through	ADP
ftr-426	863	36	its	its	PRON
ftr-426	863	37	agreement	agreement	NOUN
ftr-426	863	38	with	with	ADP
ftr-426	863	39	the	the	DET
ftr-426	863	40	aba	aba	PROPN
ftr-426	863	41	)	)	PUNCT
ftr-426	863	42	,	,	PUNCT
ftr-426	863	43	the	the	DET
ftr-426	863	44	crisis	crisis	NOUN
ftr-426	863	45	counseling	counseling	NOUN
ftr-426	863	46	assistance	assistance	NOUN
ftr-426	863	47	and	and	CCONJ
ftr-426	863	48	training	training	NOUN
ftr-426	863	49	program	program	NOUN
ftr-426	863	50	,	,	PUNCT
ftr-426	863	51	and	and	CCONJ
ftr-426	863	52	the	the	DET
ftr-426	863	53	usda	usda	NOUN
ftr-426	863	54	’s	’s	PART
ftr-426	863	55	emergency	emergency	NOUN
ftr-426	863	56	food	food	NOUN
ftr-426	863	57	stamp	stamp	NOUN
ftr-426	863	58	program	program	NOUN
ftr-426	863	59	is	be	AUX
ftr-426	863	60	excluded	exclude	VERB
ftr-426	863	61	from	from	ADP
ftr-426	863	62	their	their	PRON
ftr-426	863	63	gross	gross	ADJ
ftr-426	863	64	income	income	NOUN
ftr-426	863	65	under	under	ADP
ftr-426	863	66	the	the	DET
ftr-426	863	67	general	general	ADJ
ftr-426	863	68	welfare	welfare	NOUN
ftr-426	863	69	exclusion	exclusion	NOUN
ftr-426	863	70	.	.	PUNCT
ftr-426	864	1	the	the	DET
ftr-426	864	2	food	food	NOUN
ftr-426	864	3	stamps	stamp	NOUN
ftr-426	864	4	from	from	ADP
ftr-426	864	5	the	the	DET
ftr-426	864	6	usda	usda	NOUN
ftr-426	864	7	and	and	CCONJ
ftr-426	864	8	$	$	SYM
ftr-426	864	9	25,600	25,600	NUM
ftr-426	864	10	received	receive	VERB
ftr-426	864	11	from	from	ADP
ftr-426	864	12	fema	fema	PROPN
ftr-426	864	13	are	be	AUX
ftr-426	864	14	also	also	ADV
ftr-426	864	15	excluded	exclude	VERB
ftr-426	864	16	from	from	ADP
ftr-426	864	17	gross	gross	ADJ
ftr-426	864	18	income	income	NOUN
ftr-426	864	19	under	under	ADP
ftr-426	864	20	code	code	NOUN
ftr-426	864	21	section	section	NOUN
ftr-426	864	22	139(b)(1)(personal	139(b)(1)(personal	NUM
ftr-426	864	23	living	living	NOUN
ftr-426	864	24	expenses	expense	NOUN
ftr-426	864	25	)	)	PUNCT
ftr-426	864	26	and	and	CCONJ
ftr-426	864	27	(	(	PUNCT
ftr-426	864	28	b)(2)(personal	b)(2)(personal	ADJ
ftr-426	864	29	residence	residence	NOUN
ftr-426	864	30	repair	repair	NOUN
ftr-426	864	31	)	)	PUNCT
ftr-426	864	32	.	.	PUNCT
ftr-426	865	1	the	the	DET
ftr-426	865	2	$	$	SYM
ftr-426	865	3	1,500	1,500	NUM
ftr-426	865	4	received	receive	VERB
ftr-426	865	5	from	from	ADP
ftr-426	865	6	their	their	PRON
ftr-426	865	7	insurance	insurance	NOUN
ftr-426	865	8	company	company	NOUN
ftr-426	865	9	is	be	AUX
ftr-426	865	10	excluded	exclude	VERB
ftr-426	865	11	from	from	ADP
ftr-426	865	12	gross	gross	ADJ
ftr-426	865	13	income	income	NOUN
ftr-426	865	14	under	under	ADP
ftr-426	865	15	code	code	NOUN
ftr-426	865	16	section	section	NOUN
ftr-426	865	17	123(a	123(a	NUM
ftr-426	865	18	)	)	PUNCT
ftr-426	865	19	.	.	PUNCT
ftr-426	866	1	the	the	DET
ftr-426	866	2	shelter	shelter	NOUN
ftr-426	866	3	,	,	PUNCT
ftr-426	866	4	food	food	NOUN
ftr-426	866	5	,	,	PUNCT
ftr-426	866	6	clothing	clothing	NOUN
ftr-426	866	7	,	,	PUNCT
ftr-426	866	8	counseling	counseling	NOUN
ftr-426	866	9	,	,	PUNCT
ftr-426	866	10	and	and	CCONJ
ftr-426	866	11	comfort	comfort	PROPN
ftr-426	866	12	kits	kit	NOUN
ftr-426	866	13	received	receive	VERB
ftr-426	866	14	from	from	ADP
ftr-426	866	15	the	the	DET
ftr-426	866	16	american	american	PROPN
ftr-426	866	17	red	red	PROPN
ftr-426	866	18	cross	cross	PROPN
ftr-426	866	19	,	,	PUNCT
ftr-426	866	20	the	the	DET
ftr-426	866	21	debris	debris	NOUN
ftr-426	866	22	removal	removal	NOUN
ftr-426	866	23	services	service	NOUN
ftr-426	866	24	from	from	ADP
ftr-426	866	25	their	their	PRON
ftr-426	866	26	community	community	NOUN
ftr-426	866	27	association	association	NOUN
ftr-426	866	28	and	and	CCONJ
ftr-426	866	29	the	the	DET
ftr-426	866	30	$	$	SYM
ftr-426	866	31	1,000	1,000	NUM
ftr-426	866	32	from	from	ADP
ftr-426	866	33	jennifer	jennifer	PROPN
ftr-426	866	34	’s	’s	PART
ftr-426	866	35	mother	mother	NOUN
ftr-426	866	36	are	be	AUX
ftr-426	866	37	gifts	gift	NOUN
ftr-426	866	38	excluded	exclude	VERB
ftr-426	866	39	from	from	ADP
ftr-426	866	40	gross	gross	ADJ
ftr-426	866	41	income	income	NOUN
ftr-426	866	42	under	under	ADP
ftr-426	866	43	code	code	NOUN
ftr-426	866	44	section	section	NOUN
ftr-426	866	45	102	102	NUM
ftr-426	866	46	.	.	PUNCT
ftr-426	867	1	finally	finally	ADV
ftr-426	867	2	,	,	PUNCT
ftr-426	867	3	the	the	DET
ftr-426	867	4	proceeds	proceed	NOUN
ftr-426	867	5	from	from	ADP
ftr-426	867	6	sba	sba	PROPN
ftr-426	867	7	disaster	disaster	NOUN
ftr-426	867	8	loans	loan	NOUN
ftr-426	867	9	that	that	PRON
ftr-426	867	10	the	the	DET
ftr-426	867	11	bells	bell	NOUN
ftr-426	867	12	anticipate	anticipate	VERB
ftr-426	867	13	receiving	receive	VERB
ftr-426	867	14	will	will	AUX
ftr-426	867	15	not	not	PART
ftr-426	867	16	be	be	AUX
ftr-426	867	17	included	include	VERB
ftr-426	867	18	in	in	ADP
ftr-426	867	19	gross	gross	ADJ
ftr-426	867	20	income	income	NOUN
ftr-426	867	21	because	because	SCONJ
ftr-426	867	22	it	it	PRON
ftr-426	867	23	will	will	AUX
ftr-426	867	24	not	not	PART
ftr-426	867	25	result	result	VERB
ftr-426	867	26	in	in	ADP
ftr-426	867	27	any	any	DET
ftr-426	867	28	accession	accession	NOUN
ftr-426	867	29	of	of	ADP
ftr-426	867	30	wealth	wealth	NOUN
ftr-426	867	31	.	.	PUNCT
ftr-426	868	1	b.	b.	PROPN
ftr-426	868	2	disaster	disaster	NOUN
ftr-426	868	3	relief	relief	NOUN
ftr-426	868	4	assistance	assistance	NOUN
ftr-426	868	5	included	include	VERB
ftr-426	868	6	in	in	ADP
ftr-426	868	7	gross	gross	ADJ
ftr-426	868	8	income	income	NOUN
ftr-426	868	9	the	the	DET
ftr-426	868	10	weekly	weekly	ADJ
ftr-426	868	11	unemployment	unemployment	NOUN
ftr-426	868	12	compensation	compensation	NOUN
ftr-426	868	13	the	the	DET
ftr-426	868	14	bells	bell	NOUN
ftr-426	868	15	will	will	AUX
ftr-426	868	16	be	be	AUX
ftr-426	868	17	receiving	receive	VERB
ftr-426	868	18	over	over	ADP
ftr-426	868	19	the	the	DET
ftr-426	868	20	next	next	ADJ
ftr-426	868	21	26	26	NUM
ftr-426	868	22	weeks	week	NOUN
ftr-426	868	23	will	will	AUX
ftr-426	868	24	be	be	AUX
ftr-426	868	25	included	include	VERB
ftr-426	868	26	in	in	ADP
ftr-426	868	27	their	their	PRON
ftr-426	868	28	gross	gross	ADJ
ftr-426	868	29	income	income	NOUN
ftr-426	868	30	in	in	ADP
ftr-426	868	31	the	the	DET
ftr-426	868	32	tax	tax	NOUN
ftr-426	868	33	year	year	NOUN
ftr-426	868	34	in	in	ADP
ftr-426	868	35	which	which	PRON
ftr-426	868	36	the	the	DET
ftr-426	868	37	payments	payment	NOUN
ftr-426	868	38	are	be	AUX
ftr-426	868	39	received.224	received.224	NOUN
ftr-426	868	40	in	in	ADP
ftr-426	868	41	addition	addition	NOUN
ftr-426	868	42	,	,	PUNCT
ftr-426	868	43	the	the	DET
ftr-426	868	44	insurance	insurance	NOUN
ftr-426	868	45	compensation	compensation	NOUN
ftr-426	868	46	the	the	DET
ftr-426	868	47	bells	bell	NOUN
ftr-426	868	48	receive	receive	VERB
ftr-426	868	49	for	for	ADP
ftr-426	868	50	their	their	PRON
ftr-426	868	51	lost	lose	VERB
ftr-426	868	52	rental	rental	ADJ
ftr-426	868	53	income	income	NOUN
ftr-426	868	54	and	and	CCONJ
ftr-426	868	55	lost	lose	VERB
ftr-426	868	56	business	business	NOUN
ftr-426	868	57	profits	profit	NOUN
ftr-426	868	58	will	will	AUX
ftr-426	868	59	be	be	AUX
ftr-426	868	60	988	988	NUM
ftr-426	868	61	florida	florida	PROPN
ftr-426	868	62	tax	tax	NOUN
ftr-426	868	63	review	review	NOUN
ftr-426	869	1	[	[	X
ftr-426	869	2	vol.6:10	vol.6:10	NOUN
ftr-426	869	3	225	225	NUM
ftr-426	869	4	.	.	PUNCT
ftr-426	870	1	see	see	VERB
ftr-426	870	2	internal	internal	ADJ
ftr-426	870	3	revenue	revenue	NOUN
ftr-426	870	4	service	service	NOUN
ftr-426	870	5	,	,	PUNCT
ftr-426	870	6	notice	notice	VERB
ftr-426	870	7	2001	2001	NUM
ftr-426	870	8	-	-	SYM
ftr-426	870	9	42	42	NUM
ftr-426	870	10	,	,	PUNCT
ftr-426	870	11	2001	2001	NUM
ftr-426	870	12	-	-	SYM
ftr-426	870	13	14	14	NUM
ftr-426	870	14	i.r.b	i.r.b	NOUN
ftr-426	870	15	.	.	PUNCT
ftr-426	871	1	(	(	PUNCT
ftr-426	871	2	answering	answer	VERB
ftr-426	871	3	frequently	frequently	ADV
ftr-426	871	4	asked	ask	VERB
ftr-426	871	5	questions	question	NOUN
ftr-426	871	6	asked	ask	VERB
ftr-426	871	7	by	by	ADP
ftr-426	871	8	victims	victim	NOUN
ftr-426	871	9	of	of	ADP
ftr-426	871	10	the	the	DET
ftr-426	871	11	cerro	cerro	PROPN
ftr-426	871	12	grande	grande	PROPN
ftr-426	871	13	fire	fire	NOUN
ftr-426	871	14	in	in	ADP
ftr-426	871	15	new	new	PROPN
ftr-426	871	16	mexico	mexico	PROPN
ftr-426	871	17	)	)	PUNCT
ftr-426	871	18	226	226	NUM
ftr-426	871	19	.	.	PUNCT
ftr-426	872	1	see	see	VERB
ftr-426	872	2	generally	generally	ADV
ftr-426	872	3	irc	irc	ADV
ftr-426	872	4	§	§	PROPN
ftr-426	872	5	165(c)(3	165(c)(3	NOUN
ftr-426	872	6	)	)	PUNCT
ftr-426	872	7	.	.	PUNCT
ftr-426	873	1	227	227	NUM
ftr-426	873	2	.	.	PUNCT
ftr-426	874	1	a	a	DET
ftr-426	874	2	realization	realization	NOUN
ftr-426	874	3	event	event	NOUN
ftr-426	874	4	or	or	CCONJ
ftr-426	874	5	“	"	PUNCT
ftr-426	874	6	dealing	deal	VERB
ftr-426	874	7	in	in	ADP
ftr-426	874	8	property	property	NOUN
ftr-426	874	9	”	"	PUNCT
ftr-426	874	10	occurs	occur	VERB
ftr-426	874	11	if	if	SCONJ
ftr-426	874	12	the	the	DET
ftr-426	874	13	taxpayer	taxpayer	NOUN
ftr-426	874	14	’s	’s	PART
ftr-426	874	15	relationship	relationship	NOUN
ftr-426	874	16	with	with	ADP
ftr-426	874	17	the	the	DET
ftr-426	874	18	property	property	NOUN
ftr-426	874	19	is	be	AUX
ftr-426	874	20	changed	change	VERB
ftr-426	874	21	in	in	ADP
ftr-426	874	22	a	a	DET
ftr-426	874	23	manner	manner	NOUN
ftr-426	874	24	that	that	PRON
ftr-426	874	25	significantly	significantly	ADV
ftr-426	874	26	reduces	reduce	VERB
ftr-426	874	27	or	or	CCONJ
ftr-426	874	28	terminates	terminate	VERB
ftr-426	874	29	her	her	PRON
ftr-426	874	30	property	property	NOUN
ftr-426	874	31	interest	interest	NOUN
ftr-426	874	32	.	.	PUNCT
ftr-426	875	1	see	see	VERB
ftr-426	875	2	eisner	eisner	PROPN
ftr-426	875	3	v.	v.	PROPN
ftr-426	875	4	macomber	macomber	PROPN
ftr-426	875	5	,	,	PUNCT
ftr-426	875	6	252	252	NUM
ftr-426	875	7	u.s	u.s	PROPN
ftr-426	875	8	.	.	PROPN
ftr-426	875	9	189	189	NUM
ftr-426	875	10	(	(	PUNCT
ftr-426	875	11	1920	1920	NUM
ftr-426	875	12	)	)	PUNCT
ftr-426	875	13	(	(	PUNCT
ftr-426	875	14	setting	set	VERB
ftr-426	875	15	forth	forth	ADP
ftr-426	875	16	principle	principle	NOUN
ftr-426	875	17	of	of	ADP
ftr-426	875	18	realization	realization	NOUN
ftr-426	875	19	)	)	PUNCT
ftr-426	875	20	;	;	PUNCT
ftr-426	875	21	irc	irc	PROPN
ftr-426	875	22	§	§	PROPN
ftr-426	875	23	§	§	PROPN
ftr-426	875	24	165(h)(2)(b	165(h)(2)(b	PROPN
ftr-426	875	25	)	)	PUNCT
ftr-426	875	26	,	,	PUNCT
ftr-426	875	27	1001	1001	NUM
ftr-426	875	28	.	.	PUNCT
ftr-426	876	1	228	228	NUM
ftr-426	876	2	.	.	PUNCT
ftr-426	877	1	in	in	ADP
ftr-426	877	2	general	general	ADJ
ftr-426	877	3	,	,	PUNCT
ftr-426	877	4	amount	amount	NOUN
ftr-426	877	5	realized	realize	VERB
ftr-426	877	6	is	be	AUX
ftr-426	877	7	the	the	DET
ftr-426	877	8	economic	economic	ADJ
ftr-426	877	9	benefit	benefit	NOUN
ftr-426	877	10	received	receive	VERB
ftr-426	877	11	by	by	ADP
ftr-426	877	12	the	the	DET
ftr-426	877	13	taxpayer	taxpayer	NOUN
ftr-426	877	14	as	as	ADP
ftr-426	877	15	a	a	DET
ftr-426	877	16	result	result	NOUN
ftr-426	877	17	of	of	ADP
ftr-426	877	18	her	she	PRON
ftr-426	877	19	dealing	deal	VERB
ftr-426	877	20	in	in	ADP
ftr-426	877	21	the	the	DET
ftr-426	877	22	property	property	NOUN
ftr-426	877	23	.	.	PUNCT
ftr-426	878	1	regs	regs	PROPN
ftr-426	878	2	.	.	PUNCT
ftr-426	879	1	§	§	PROPN
ftr-426	879	2	1.1001	1.1001	NUM
ftr-426	879	3	-	-	PUNCT
ftr-426	879	4	1(a	1(a	NUM
ftr-426	879	5	)	)	PUNCT
ftr-426	879	6	.	.	PUNCT
ftr-426	880	1	amount	amount	NOUN
ftr-426	880	2	realized	realize	VERB
ftr-426	880	3	includes	include	VERB
ftr-426	880	4	cash	cash	NOUN
ftr-426	880	5	and	and	CCONJ
ftr-426	880	6	the	the	DET
ftr-426	880	7	fair	fair	ADJ
ftr-426	880	8	market	market	NOUN
ftr-426	880	9	value	value	NOUN
ftr-426	880	10	of	of	ADP
ftr-426	880	11	property	property	NOUN
ftr-426	880	12	received	receive	VERB
ftr-426	880	13	as	as	ADV
ftr-426	880	14	well	well	ADV
ftr-426	880	15	as	as	ADP
ftr-426	880	16	the	the	DET
ftr-426	880	17	amount	amount	NOUN
ftr-426	880	18	of	of	ADP
ftr-426	880	19	debt	debt	NOUN
ftr-426	880	20	relief	relief	NOUN
ftr-426	880	21	and	and	CCONJ
ftr-426	880	22	any	any	DET
ftr-426	880	23	other	other	ADJ
ftr-426	880	24	benefits	benefit	NOUN
ftr-426	880	25	enjoyed	enjoy	VERB
ftr-426	880	26	.	.	PUNCT
ftr-426	881	1	irc	irc	PROPN
ftr-426	881	2	§	§	PROPN
ftr-426	881	3	1001(b	1001(b	NUM
ftr-426	881	4	)	)	PUNCT
ftr-426	881	5	.	.	PUNCT
ftr-426	882	1	229	229	NUM
ftr-426	882	2	.	.	PUNCT
ftr-426	883	1	a	a	DET
ftr-426	883	2	taxpayer	taxpayer	NOUN
ftr-426	883	3	’s	’s	PART
ftr-426	883	4	adjusted	adjust	VERB
ftr-426	883	5	basis	basis	NOUN
ftr-426	883	6	in	in	ADP
ftr-426	883	7	property	property	NOUN
ftr-426	883	8	is	be	AUX
ftr-426	883	9	her	her	PRON
ftr-426	883	10	investment	investment	NOUN
ftr-426	883	11	in	in	ADP
ftr-426	883	12	the	the	DET
ftr-426	883	13	property	property	NOUN
ftr-426	883	14	(	(	PUNCT
ftr-426	883	15	generally	generally	ADV
ftr-426	883	16	cost	cost	NOUN
ftr-426	883	17	)	)	PUNCT
ftr-426	883	18	,	,	PUNCT
ftr-426	883	19	irc	irc	ADV
ftr-426	883	20	§	§	PROPN
ftr-426	883	21	§	§	PROPN
ftr-426	883	22	1011	1011	NUM
ftr-426	883	23	,	,	PUNCT
ftr-426	883	24	1012	1012	NUM
ftr-426	883	25	,	,	PUNCT
ftr-426	883	26	adjusted	adjust	VERB
ftr-426	883	27	for	for	ADP
ftr-426	883	28	improvements	improvement	NOUN
ftr-426	883	29	,	,	PUNCT
ftr-426	883	30	depreciation	depreciation	NOUN
ftr-426	883	31	,	,	PUNCT
ftr-426	883	32	and	and	CCONJ
ftr-426	883	33	other	other	ADJ
ftr-426	883	34	statutorily	statutorily	ADV
ftr-426	883	35	required	require	VERB
ftr-426	883	36	adjustments	adjustment	NOUN
ftr-426	883	37	.	.	PUNCT
ftr-426	884	1	irc	irc	PROPN
ftr-426	884	2	§	§	PROPN
ftr-426	884	3	1016	1016	NUM
ftr-426	884	4	.	.	PUNCT
ftr-426	885	1	230	230	NUM
ftr-426	885	2	.	.	X
ftr-426	886	1	for	for	ADP
ftr-426	886	2	this	this	DET
ftr-426	886	3	purpose	purpose	NOUN
ftr-426	886	4	,	,	PUNCT
ftr-426	886	5	amount	amount	NOUN
ftr-426	886	6	realized	realize	VERB
ftr-426	886	7	includes	include	VERB
ftr-426	886	8	any	any	DET
ftr-426	886	9	amount	amount	NOUN
ftr-426	886	10	paid	pay	VERB
ftr-426	886	11	on	on	ADP
ftr-426	886	12	behalf	behalf	NOUN
ftr-426	886	13	of	of	ADP
ftr-426	886	14	the	the	DET
ftr-426	886	15	disaster	disaster	NOUN
ftr-426	886	16	victim	victim	NOUN
ftr-426	886	17	directly	directly	ADV
ftr-426	886	18	to	to	ADP
ftr-426	886	19	a	a	DET
ftr-426	886	20	mortgagee	mortgagee	NOUN
ftr-426	886	21	,	,	PUNCT
ftr-426	886	22	including	include	VERB
ftr-426	886	23	any	any	DET
ftr-426	886	24	amount	amount	NOUN
ftr-426	886	25	paid	pay	VERB
ftr-426	886	26	with	with	ADP
ftr-426	886	27	respect	respect	NOUN
ftr-426	886	28	to	to	ADP
ftr-426	886	29	nonrecourse	nonrecourse	NOUN
ftr-426	886	30	debt	debt	NOUN
ftr-426	886	31	.	.	PUNCT
ftr-426	887	1	regs	regs	PROPN
ftr-426	887	2	.	.	PUNCT
ftr-426	888	1	§	§	PROPN
ftr-426	888	2	1.1033(a)-2(c)(11	1.1033(a)-2(c)(11	PROPN
ftr-426	888	3	)	)	PUNCT
ftr-426	888	4	.	.	PUNCT
ftr-426	889	1	231	231	NUM
ftr-426	889	2	.	.	PUNCT
ftr-426	889	3	see	see	VERB
ftr-426	889	4	irc	irc	PROPN
ftr-426	889	5	§	§	PROPN
ftr-426	889	6	1001(a	1001(a	NOUN
ftr-426	889	7	)	)	PUNCT
ftr-426	889	8	232	232	NUM
ftr-426	889	9	.	.	PUNCT
ftr-426	890	1	i	i	PRON
ftr-426	890	2	d.	d.	PROPN
ftr-426	890	3	233	233	NUM
ftr-426	890	4	.	.	PUNCT
ftr-426	890	5	see	see	VERB
ftr-426	890	6	irc§	irc§	PROPN
ftr-426	890	7	1001(c	1001(c	PROPN
ftr-426	890	8	)	)	PUNCT
ftr-426	890	9	.	.	PUNCT
ftr-426	891	1	included	include	VERB
ftr-426	891	2	in	in	ADP
ftr-426	891	3	their	their	PRON
ftr-426	891	4	gross	gross	ADJ
ftr-426	891	5	income	income	NOUN
ftr-426	891	6	.	.	PUNCT
ftr-426	892	1	because	because	SCONJ
ftr-426	892	2	the	the	DET
ftr-426	892	3	bells	bell	NOUN
ftr-426	892	4	operate	operate	VERB
ftr-426	892	5	their	their	PRON
ftr-426	892	6	business	business	NOUN
ftr-426	892	7	,	,	PUNCT
ftr-426	892	8	wildcat	wildcat	PROPN
ftr-426	892	9	canyon	canyon	PROPN
ftr-426	892	10	laundromat	laundromat	PROPN
ftr-426	892	11	,	,	PUNCT
ftr-426	892	12	as	as	ADP
ftr-426	892	13	a	a	DET
ftr-426	892	14	sole	sole	ADJ
ftr-426	892	15	-	-	PUNCT
ftr-426	892	16	proprietorship	proprietorship	NOUN
ftr-426	892	17	,	,	PUNCT
ftr-426	892	18	the	the	DET
ftr-426	892	19	reimbursement	reimbursement	NOUN
ftr-426	892	20	for	for	ADP
ftr-426	892	21	lost	lose	VERB
ftr-426	892	22	business	business	NOUN
ftr-426	892	23	income	income	NOUN
ftr-426	892	24	is	be	AUX
ftr-426	892	25	self	self	NOUN
ftr-426	892	26	-	-	PUNCT
ftr-426	892	27	employment	employment	NOUN
ftr-426	892	28	income	income	NOUN
ftr-426	892	29	,	,	PUNCT
ftr-426	892	30	subject	subject	ADJ
ftr-426	892	31	to	to	ADP
ftr-426	892	32	self	self	NOUN
ftr-426	892	33	-	-	PUNCT
ftr-426	892	34	employment	employment	NOUN
ftr-426	892	35	taxes.225	taxes.225	NOUN
ftr-426	892	36	as	as	SCONJ
ftr-426	892	37	the	the	DET
ftr-426	892	38	bells	bell	NOUN
ftr-426	892	39	try	try	VERB
ftr-426	892	40	to	to	PART
ftr-426	892	41	prepare	prepare	VERB
ftr-426	892	42	for	for	ADP
ftr-426	892	43	the	the	DET
ftr-426	892	44	tax	tax	NOUN
ftr-426	892	45	consequences	consequence	NOUN
ftr-426	892	46	of	of	ADP
ftr-426	892	47	their	their	PRON
ftr-426	892	48	disaster	disaster	NOUN
ftr-426	892	49	relief	relief	NOUN
ftr-426	892	50	assistance	assistance	NOUN
ftr-426	892	51	to	to	ADP
ftr-426	892	52	date	date	NOUN
ftr-426	892	53	,	,	PUNCT
ftr-426	892	54	the	the	DET
ftr-426	892	55	most	most	ADV
ftr-426	892	56	significant	significant	ADJ
ftr-426	892	57	relief	relief	NOUN
ftr-426	892	58	payments	payment	NOUN
ftr-426	892	59	and	and	CCONJ
ftr-426	892	60	tax	tax	NOUN
ftr-426	892	61	issues	issue	NOUN
ftr-426	892	62	will	will	AUX
ftr-426	892	63	arise	arise	VERB
ftr-426	892	64	when	when	SCONJ
ftr-426	892	65	they	they	PRON
ftr-426	892	66	receive	receive	VERB
ftr-426	892	67	their	their	PRON
ftr-426	892	68	anticipated	anticipate	VERB
ftr-426	892	69	insurance	insurance	NOUN
ftr-426	892	70	proceeds	proceed	NOUN
ftr-426	892	71	and	and	CCONJ
ftr-426	892	72	must	must	AUX
ftr-426	892	73	plan	plan	VERB
ftr-426	892	74	for	for	ADP
ftr-426	892	75	the	the	DET
ftr-426	892	76	resulting	result	VERB
ftr-426	892	77	casualty	casualty	NOUN
ftr-426	892	78	losses	loss	NOUN
ftr-426	892	79	or	or	CCONJ
ftr-426	892	80	gains	gain	NOUN
ftr-426	892	81	.	.	PUNCT
ftr-426	893	1	b.	b.	PROPN
ftr-426	893	2	casualty	casualty	NOUN
ftr-426	893	3	gains	gain	NOUN
ftr-426	893	4	when	when	SCONJ
ftr-426	893	5	insured	insured	ADJ
ftr-426	893	6	property	property	NOUN
ftr-426	893	7	is	be	AUX
ftr-426	893	8	destroyed	destroy	VERB
ftr-426	893	9	or	or	CCONJ
ftr-426	893	10	damaged	damage	VERB
ftr-426	893	11	in	in	ADP
ftr-426	893	12	a	a	DET
ftr-426	893	13	disaster	disaster	NOUN
ftr-426	893	14	,	,	PUNCT
ftr-426	893	15	the	the	DET
ftr-426	893	16	disaster	disaster	NOUN
ftr-426	893	17	victim	victim	NOUN
ftr-426	893	18	will	will	AUX
ftr-426	893	19	receive	receive	VERB
ftr-426	893	20	insurance	insurance	NOUN
ftr-426	893	21	proceeds	proceed	NOUN
ftr-426	893	22	to	to	PART
ftr-426	893	23	compensate	compensate	VERB
ftr-426	893	24	her	she	PRON
ftr-426	893	25	for	for	ADP
ftr-426	893	26	the	the	DET
ftr-426	893	27	loss	loss	NOUN
ftr-426	893	28	.	.	PUNCT
ftr-426	894	1	under	under	ADP
ftr-426	894	2	the	the	DET
ftr-426	894	3	code	code	NOUN
ftr-426	894	4	,	,	PUNCT
ftr-426	894	5	gross	gross	ADJ
ftr-426	894	6	income	income	NOUN
ftr-426	894	7	includes	include	VERB
ftr-426	894	8	“	"	PUNCT
ftr-426	894	9	gains	gain	NOUN
ftr-426	894	10	derived	derive	VERB
ftr-426	894	11	from	from	ADP
ftr-426	894	12	dealings	dealing	NOUN
ftr-426	894	13	in	in	ADP
ftr-426	894	14	property	property	NOUN
ftr-426	894	15	.	.	PUNCT
ftr-426	895	1	”226	”226	VERB
ftr-426	895	2	the	the	DET
ftr-426	895	3	receipt	receipt	NOUN
ftr-426	895	4	of	of	ADP
ftr-426	895	5	insurance	insurance	NOUN
ftr-426	895	6	proceeds	proceed	NOUN
ftr-426	895	7	with	with	ADP
ftr-426	895	8	respect	respect	NOUN
ftr-426	895	9	to	to	PART
ftr-426	895	10	destroyed	destroy	VERB
ftr-426	895	11	or	or	CCONJ
ftr-426	895	12	severely	severely	ADV
ftr-426	895	13	damaged	damage	VERB
ftr-426	895	14	property	property	NOUN
ftr-426	895	15	is	be	AUX
ftr-426	895	16	treated	treat	VERB
ftr-426	895	17	as	as	ADP
ftr-426	895	18	a	a	DET
ftr-426	895	19	“	"	PUNCT
ftr-426	895	20	dealing	deal	VERB
ftr-426	895	21	in	in	ADP
ftr-426	895	22	property	property	NOUN
ftr-426	895	23	,	,	PUNCT
ftr-426	895	24	”	"	PUNCT
ftr-426	895	25	or	or	CCONJ
ftr-426	895	26	“	"	PUNCT
ftr-426	895	27	a	a	DET
ftr-426	895	28	realization	realization	NOUN
ftr-426	895	29	event	event	NOUN
ftr-426	895	30	.	.	PUNCT
ftr-426	896	1	”227	”227	PROPN
ftr-426	897	1	a	a	DET
ftr-426	897	2	realization	realization	NOUN
ftr-426	897	3	event	event	NOUN
ftr-426	897	4	will	will	AUX
ftr-426	897	5	result	result	VERB
ftr-426	897	6	in	in	ADP
ftr-426	897	7	a	a	DET
ftr-426	897	8	gain	gain	NOUN
ftr-426	897	9	or	or	CCONJ
ftr-426	897	10	loss	loss	NOUN
ftr-426	897	11	depending	depend	VERB
ftr-426	897	12	upon	upon	SCONJ
ftr-426	897	13	the	the	DET
ftr-426	897	14	relationship	relationship	NOUN
ftr-426	897	15	of	of	ADP
ftr-426	897	16	the	the	DET
ftr-426	897	17	amount	amount	NOUN
ftr-426	897	18	realized228	realized228	PROPN
ftr-426	897	19	to	to	ADP
ftr-426	897	20	the	the	DET
ftr-426	897	21	taxpayer	taxpayer	NOUN
ftr-426	897	22	’s	’s	PART
ftr-426	897	23	adjusted	adjust	VERB
ftr-426	897	24	basis	basis	NOUN
ftr-426	897	25	in	in	ADP
ftr-426	897	26	the	the	DET
ftr-426	897	27	property	property	NOUN
ftr-426	897	28	damaged	damage	VERB
ftr-426	897	29	or	or	CCONJ
ftr-426	897	30	destroyed.229	destroyed.229	PROPN
ftr-426	897	31	if	if	SCONJ
ftr-426	897	32	the	the	DET
ftr-426	897	33	amount	amount	NOUN
ftr-426	897	34	realized	realize	VERB
ftr-426	897	35	by	by	ADP
ftr-426	897	36	the	the	DET
ftr-426	897	37	insured230	insured230	PROPN
ftr-426	897	38	exceeds	exceed	VERB
ftr-426	897	39	her	her	PRON
ftr-426	897	40	adjusted	adjusted	ADJ
ftr-426	897	41	basis	basis	NOUN
ftr-426	897	42	in	in	ADP
ftr-426	897	43	the	the	DET
ftr-426	897	44	property	property	NOUN
ftr-426	897	45	,	,	PUNCT
ftr-426	897	46	the	the	DET
ftr-426	897	47	taxpayer	taxpayer	NOUN
ftr-426	897	48	has	have	AUX
ftr-426	897	49	realized	realize	VERB
ftr-426	897	50	a	a	DET
ftr-426	897	51	gain	gain	NOUN
ftr-426	897	52	equal	equal	ADJ
ftr-426	897	53	to	to	ADP
ftr-426	897	54	the	the	DET
ftr-426	897	55	excess.231	excess.231	PROPN
ftr-426	897	56	alternatively	alternatively	ADV
ftr-426	897	57	,	,	PUNCT
ftr-426	897	58	if	if	SCONJ
ftr-426	897	59	the	the	DET
ftr-426	897	60	amount	amount	NOUN
ftr-426	897	61	received	receive	VERB
ftr-426	897	62	by	by	ADP
ftr-426	897	63	the	the	DET
ftr-426	897	64	insured	insured	NOUN
ftr-426	897	65	is	be	AUX
ftr-426	897	66	less	less	ADJ
ftr-426	897	67	than	than	ADP
ftr-426	897	68	her	her	PRON
ftr-426	897	69	adjusted	adjusted	ADJ
ftr-426	897	70	basis	basis	NOUN
ftr-426	897	71	in	in	ADP
ftr-426	897	72	the	the	DET
ftr-426	897	73	property	property	NOUN
ftr-426	897	74	,	,	PUNCT
ftr-426	897	75	the	the	DET
ftr-426	897	76	taxpayer	taxpayer	NOUN
ftr-426	897	77	has	have	AUX
ftr-426	897	78	realized	realize	VERB
ftr-426	897	79	a	a	DET
ftr-426	897	80	loss.232	loss.232	NOUN
ftr-426	897	81	generally	generally	ADV
ftr-426	897	82	,	,	PUNCT
ftr-426	897	83	any	any	DET
ftr-426	897	84	gain	gain	NOUN
ftr-426	897	85	or	or	CCONJ
ftr-426	897	86	loss	loss	NOUN
ftr-426	897	87	realized	realize	VERB
ftr-426	897	88	from	from	ADP
ftr-426	897	89	a	a	DET
ftr-426	897	90	transaction	transaction	NOUN
ftr-426	897	91	must	must	AUX
ftr-426	897	92	be	be	AUX
ftr-426	897	93	recognized	recognize	VERB
ftr-426	897	94	and	and	CCONJ
ftr-426	897	95	included	include	VERB
ftr-426	897	96	in	in	ADP
ftr-426	897	97	gross	gross	ADJ
ftr-426	897	98	income	income	NOUN
ftr-426	897	99	unless	unless	SCONJ
ftr-426	897	100	a	a	DET
ftr-426	897	101	nonrecognition	nonrecognition	NOUN
ftr-426	897	102	provision	provision	NOUN
ftr-426	897	103	applies.233	applies.233	ADP
ftr-426	897	104	2005	2005	NUM
ftr-426	897	105	]	]	PUNCT
ftr-426	897	106	anatomy	anatomy	NOUN
ftr-426	897	107	of	of	ADP
ftr-426	897	108	a	a	DET
ftr-426	897	109	disaster	disaster	NOUN
ftr-426	897	110	989	989	NUM
ftr-426	897	111	234	234	NUM
ftr-426	897	112	.	.	PUNCT
ftr-426	898	1	see	see	VERB
ftr-426	898	2	irc	irc	PROPN
ftr-426	898	3	§	§	PROPN
ftr-426	898	4	§	§	PROPN
ftr-426	898	5	61(a)(3	61(a)(3	NUM
ftr-426	898	6	)	)	PUNCT
ftr-426	898	7	,	,	PUNCT
ftr-426	898	8	63	63	NUM
ftr-426	898	9	.	.	NOUN
ftr-426	898	10	235	235	NUM
ftr-426	898	11	.	.	PUNCT
ftr-426	899	1	capital	capital	NOUN
ftr-426	899	2	assets	asset	NOUN
ftr-426	899	3	are	be	AUX
ftr-426	899	4	defined	define	VERB
ftr-426	899	5	in	in	ADP
ftr-426	899	6	the	the	DET
ftr-426	899	7	code	code	NOUN
ftr-426	899	8	,	,	PUNCT
ftr-426	899	9	by	by	ADP
ftr-426	899	10	a	a	DET
ftr-426	899	11	negative	negative	ADJ
ftr-426	899	12	inference	inference	NOUN
ftr-426	899	13	or	or	CCONJ
ftr-426	899	14	enumerated	enumerate	VERB
ftr-426	899	15	what	what	DET
ftr-426	899	16	types	type	NOUN
ftr-426	899	17	of	of	ADP
ftr-426	899	18	property	property	NOUN
ftr-426	899	19	are	be	AUX
ftr-426	899	20	not	not	PART
ftr-426	899	21	capital	capital	NOUN
ftr-426	899	22	assets	asset	NOUN
ftr-426	899	23	.	.	PUNCT
ftr-426	900	1	irc	irc	PROPN
ftr-426	900	2	§	§	PROPN
ftr-426	900	3	1221(a	1221(a	NUM
ftr-426	900	4	)	)	PUNCT
ftr-426	900	5	(	(	PUNCT
ftr-426	900	6	setting	set	VERB
ftr-426	900	7	forth	forth	ADP
ftr-426	900	8	items	item	NOUN
ftr-426	900	9	that	that	PRON
ftr-426	900	10	are	be	AUX
ftr-426	900	11	not	not	PART
ftr-426	900	12	capital	capital	NOUN
ftr-426	900	13	assets	asset	NOUN
ftr-426	900	14	including	include	VERB
ftr-426	900	15	inventory	inventory	NOUN
ftr-426	900	16	,	,	PUNCT
ftr-426	900	17	depreciable	depreciable	ADJ
ftr-426	900	18	property	property	NOUN
ftr-426	900	19	,	,	PUNCT
ftr-426	900	20	copyright	copyright	NOUN
ftr-426	900	21	,	,	PUNCT
ftr-426	900	22	account	account	NOUN
ftr-426	900	23	and	and	CCONJ
ftr-426	900	24	notes	note	NOUN
ftr-426	900	25	receivables	receivable	NOUN
ftr-426	900	26	,	,	PUNCT
ftr-426	900	27	and	and	CCONJ
ftr-426	900	28	supplies	supply	NOUN
ftr-426	900	29	)	)	PUNCT
ftr-426	900	30	.	.	PUNCT
ftr-426	901	1	accordingly	accordingly	ADV
ftr-426	901	2	,	,	PUNCT
ftr-426	901	3	capital	capital	NOUN
ftr-426	901	4	assets	asset	NOUN
ftr-426	901	5	include	include	VERB
ftr-426	901	6	a	a	DET
ftr-426	901	7	taxpayer	taxpayer	NOUN
ftr-426	901	8	’s	’s	PART
ftr-426	901	9	home	home	NOUN
ftr-426	901	10	,	,	PUNCT
ftr-426	901	11	car	car	NOUN
ftr-426	901	12	,	,	PUNCT
ftr-426	901	13	jewelry	jewelry	NOUN
ftr-426	901	14	and	and	CCONJ
ftr-426	901	15	other	other	ADJ
ftr-426	901	16	personal	personal	ADJ
ftr-426	901	17	assets	asset	NOUN
ftr-426	901	18	.	.	PUNCT
ftr-426	902	1	see	see	VERB
ftr-426	902	2	i	i	PRON
ftr-426	902	3	d.	d.	PROPN
ftr-426	902	4	236	236	NUM
ftr-426	902	5	.	.	PUNCT
ftr-426	903	1	see	see	VERB
ftr-426	903	2	irc	irc	PROPN
ftr-426	903	3	§	§	PROPN
ftr-426	903	4	1222	1222	NUM
ftr-426	903	5	(	(	PUNCT
ftr-426	903	6	defining	define	VERB
ftr-426	903	7	short	short	ADJ
ftr-426	903	8	-	-	PUNCT
ftr-426	903	9	term	term	NOUN
ftr-426	903	10	and	and	CCONJ
ftr-426	903	11	long	long	ADJ
ftr-426	903	12	-	-	PUNCT
ftr-426	903	13	term	term	NOUN
ftr-426	903	14	capital	capital	NOUN
ftr-426	903	15	gains	gain	NOUN
ftr-426	903	16	)	)	PUNCT
ftr-426	903	17	.	.	PUNCT
ftr-426	904	1	under	under	ADP
ftr-426	904	2	certain	certain	ADJ
ftr-426	904	3	circumstances	circumstance	NOUN
ftr-426	904	4	,	,	PUNCT
ftr-426	904	5	gain	gain	NOUN
ftr-426	904	6	recognized	recognize	VERB
ftr-426	904	7	from	from	ADP
ftr-426	904	8	the	the	DET
ftr-426	904	9	sale	sale	NOUN
ftr-426	904	10	or	or	CCONJ
ftr-426	904	11	exchange	exchange	NOUN
ftr-426	904	12	of	of	ADP
ftr-426	904	13	a	a	DET
ftr-426	904	14	capital	capital	NOUN
ftr-426	904	15	asset	asset	NOUN
ftr-426	904	16	held	hold	VERB
ftr-426	904	17	for	for	ADP
ftr-426	904	18	more	more	ADJ
ftr-426	904	19	than	than	ADP
ftr-426	904	20	one	one	NUM
ftr-426	904	21	year	year	NOUN
ftr-426	904	22	may	may	AUX
ftr-426	904	23	be	be	AUX
ftr-426	904	24	recharacterized	recharacterize	VERB
ftr-426	904	25	as	as	ADP
ftr-426	904	26	ordinary	ordinary	ADJ
ftr-426	904	27	income	income	NOUN
ftr-426	904	28	.	.	PUNCT
ftr-426	905	1	see	see	VERB
ftr-426	905	2	irc	irc	PROPN
ftr-426	905	3	§	§	PROPN
ftr-426	905	4	§	§	PROPN
ftr-426	905	5	1245	1245	NUM
ftr-426	905	6	(	(	PUNCT
ftr-426	905	7	recapturing	recapture	VERB
ftr-426	905	8	generally	generally	ADV
ftr-426	905	9	as	as	ADP
ftr-426	905	10	ordinary	ordinary	ADJ
ftr-426	905	11	income	income	NOUN
ftr-426	905	12	all	all	DET
ftr-426	905	13	depreciation	depreciation	NOUN
ftr-426	905	14	taken	take	VERB
ftr-426	905	15	on	on	ADP
ftr-426	905	16	personal	personal	ADJ
ftr-426	905	17	property	property	NOUN
ftr-426	905	18	)	)	PUNCT
ftr-426	905	19	,	,	PUNCT
ftr-426	905	20	1250	1250	NUM
ftr-426	905	21	(	(	PUNCT
ftr-426	905	22	recapturing	recapture	VERB
ftr-426	905	23	generally	generally	ADV
ftr-426	905	24	as	as	SCONJ
ftr-426	905	25	ordinary	ordinary	ADJ
ftr-426	905	26	income	income	NOUN
ftr-426	905	27	accelerated	accelerate	VERB
ftr-426	905	28	depreciation	depreciation	NOUN
ftr-426	905	29	on	on	ADP
ftr-426	905	30	real	real	ADJ
ftr-426	905	31	property	property	NOUN
ftr-426	905	32	)	)	PUNCT
ftr-426	905	33	,	,	PUNCT
ftr-426	905	34	1231(c	1231(c	NUM
ftr-426	905	35	)	)	PUNCT
ftr-426	905	36	(	(	PUNCT
ftr-426	905	37	recapturing	recapture	VERB
ftr-426	905	38	generally	generally	ADV
ftr-426	905	39	as	as	ADP
ftr-426	905	40	ordinary	ordinary	ADJ
ftr-426	905	41	income	income	NOUN
ftr-426	905	42	long	long	ADJ
ftr-426	905	43	-	-	PUNCT
ftr-426	905	44	term	term	NOUN
ftr-426	905	45	capital	capital	NOUN
ftr-426	905	46	gains	gain	NOUN
ftr-426	905	47	to	to	ADP
ftr-426	905	48	the	the	DET
ftr-426	905	49	extent	extent	NOUN
ftr-426	905	50	of	of	ADP
ftr-426	905	51	ordinary	ordinary	ADJ
ftr-426	905	52	losses	loss	NOUN
ftr-426	905	53	enjoyed	enjoy	VERB
ftr-426	905	54	by	by	ADP
ftr-426	905	55	the	the	DET
ftr-426	905	56	taxpayer	taxpayer	NOUN
ftr-426	905	57	in	in	ADP
ftr-426	905	58	the	the	DET
ftr-426	905	59	prior	prior	ADJ
ftr-426	905	60	five	five	NUM
ftr-426	905	61	years	year	NOUN
ftr-426	905	62	)	)	PUNCT
ftr-426	905	63	.	.	PUNCT
ftr-426	906	1	237	237	NUM
ftr-426	906	2	.	.	PUNCT
ftr-426	907	1	irc	irc	PROPN
ftr-426	907	2	§	§	PROPN
ftr-426	907	3	165(h)(3)(a	165(h)(3)(a	PROPN
ftr-426	907	4	)	)	PUNCT
ftr-426	907	5	,	,	PUNCT
ftr-426	907	6	(	(	PUNCT
ftr-426	907	7	b	b	X
ftr-426	907	8	)	)	PUNCT
ftr-426	907	9	(	(	PUNCT
ftr-426	907	10	defining	define	VERB
ftr-426	907	11	personal	personal	ADJ
ftr-426	907	12	casualty	casualty	NOUN
ftr-426	907	13	gains	gain	NOUN
ftr-426	907	14	and	and	CCONJ
ftr-426	907	15	personal	personal	ADJ
ftr-426	907	16	casualty	casualty	NOUN
ftr-426	907	17	losses	loss	NOUN
ftr-426	907	18	)	)	PUNCT
ftr-426	907	19	.	.	PUNCT
ftr-426	908	1	238	238	NUM
ftr-426	908	2	.	.	PUNCT
ftr-426	908	3	irc	irc	PROPN
ftr-426	908	4	§	§	PROPN
ftr-426	908	5	165(h)(2)(b	165(h)(2)(b	PROPN
ftr-426	908	6	)	)	PUNCT
ftr-426	908	7	.	.	PUNCT
ftr-426	909	1	239	239	NUM
ftr-426	909	2	.	.	PUNCT
ftr-426	909	3	irc	irc	PROPN
ftr-426	909	4	§	§	PROPN
ftr-426	909	5	1222	1222	NUM
ftr-426	909	6	(	(	PUNCT
ftr-426	909	7	defining	define	VERB
ftr-426	909	8	net	net	ADJ
ftr-426	909	9	capital	capital	NOUN
ftr-426	909	10	gains	gain	NOUN
ftr-426	909	11	as	as	ADP
ftr-426	909	12	the	the	DET
ftr-426	909	13	excess	excess	NOUN
ftr-426	909	14	of	of	ADP
ftr-426	909	15	long	long	ADJ
ftr-426	909	16	-	-	PUNCT
ftr-426	909	17	term	term	NOUN
ftr-426	909	18	capital	capital	NOUN
ftr-426	909	19	gains	gain	NOUN
ftr-426	909	20	over	over	ADP
ftr-426	909	21	net	net	ADJ
ftr-426	909	22	short	short	ADJ
ftr-426	909	23	-	-	PUNCT
ftr-426	909	24	term	term	NOUN
ftr-426	909	25	capital	capital	NOUN
ftr-426	909	26	losses	loss	NOUN
ftr-426	909	27	)	)	PUNCT
ftr-426	909	28	.	.	PUNCT
ftr-426	910	1	240	240	X
ftr-426	910	2	.	.	PUNCT
ftr-426	910	3	see	see	VERB
ftr-426	910	4	irc	irc	PROPN
ftr-426	910	5	§	§	PROPN
ftr-426	910	6	1(h	1(h	NUM
ftr-426	910	7	)	)	PUNCT
ftr-426	910	8	(	(	PUNCT
ftr-426	910	9	setting	set	VERB
ftr-426	910	10	forth	forth	ADP
ftr-426	910	11	maximum	maximum	ADJ
ftr-426	910	12	tax	tax	NOUN
ftr-426	910	13	rates	rate	NOUN
ftr-426	910	14	for	for	ADP
ftr-426	910	15	net	net	ADJ
ftr-426	910	16	capital	capital	NOUN
ftr-426	910	17	gains	gain	NOUN
ftr-426	910	18	)	)	PUNCT
ftr-426	910	19	.	.	PUNCT
ftr-426	911	1	241	241	X
ftr-426	911	2	.	.	PUNCT
ftr-426	912	1	see	see	VERB
ftr-426	912	2	irc	irc	ADV
ftr-426	912	3	§	§	PROPN
ftr-426	912	4	1222(3	1222(3	NUM
ftr-426	912	5	)	)	PUNCT
ftr-426	912	6	(	(	PUNCT
ftr-426	912	7	defining	define	VERB
ftr-426	912	8	long	long	ADJ
ftr-426	912	9	-	-	PUNCT
ftr-426	912	10	term	term	NOUN
ftr-426	912	11	capital	capital	NOUN
ftr-426	912	12	gain	gain	NOUN
ftr-426	912	13	)	)	PUNCT
ftr-426	912	14	.	.	PUNCT
ftr-426	913	1	242	242	NUM
ftr-426	913	2	.	.	PUNCT
ftr-426	914	1	see	see	VERB
ftr-426	914	2	irc	irc	ADV
ftr-426	914	3	§	§	PROPN
ftr-426	914	4	1222(1	1222(1	NUM
ftr-426	914	5	)	)	PUNCT
ftr-426	914	6	(	(	PUNCT
ftr-426	914	7	defining	define	VERB
ftr-426	914	8	short	short	ADJ
ftr-426	914	9	-	-	PUNCT
ftr-426	914	10	term	term	NOUN
ftr-426	914	11	capital	capital	NOUN
ftr-426	914	12	gain	gain	NOUN
ftr-426	914	13	)	)	PUNCT
ftr-426	914	14	.	.	PUNCT
ftr-426	915	1	243	243	NUM
ftr-426	915	2	.	.	PUNCT
ftr-426	915	3	see	see	VERB
ftr-426	915	4	irc	irc	PROPN
ftr-426	915	5	§	§	PROPN
ftr-426	915	6	§	§	PROPN
ftr-426	915	7	1222	1222	NUM
ftr-426	915	8	(	(	PUNCT
ftr-426	915	9	setting	set	VERB
ftr-426	915	10	forth	forth	ADP
ftr-426	915	11	statutory	statutory	ADJ
ftr-426	915	12	requirement	requirement	NOUN
ftr-426	915	13	of	of	ADP
ftr-426	915	14	offset	offset	NOUN
ftr-426	915	15	of	of	ADP
ftr-426	915	16	capital	capital	NOUN
ftr-426	915	17	losses	loss	NOUN
ftr-426	915	18	against	against	ADP
ftr-426	915	19	capital	capital	NOUN
ftr-426	915	20	gains	gain	NOUN
ftr-426	915	21	)	)	PUNCT
ftr-426	915	22	;	;	PUNCT
ftr-426	915	23	1212	1212	NUM
ftr-426	915	24	(	(	PUNCT
ftr-426	915	25	describing	describe	VERB
ftr-426	915	26	capital	capital	NOUN
ftr-426	915	27	loss	loss	NOUN
ftr-426	915	28	carryforwards	carryforward	NOUN
ftr-426	915	29	)	)	PUNCT
ftr-426	915	30	;	;	PUNCT
ftr-426	915	31	1211	1211	NUM
ftr-426	915	32	(	(	PUNCT
ftr-426	915	33	describing	describe	VERB
ftr-426	915	34	limits	limit	NOUN
ftr-426	915	35	on	on	ADP
ftr-426	915	36	current	current	ADJ
ftr-426	915	37	year	year	NOUN
ftr-426	915	38	recognition	recognition	NOUN
ftr-426	915	39	of	of	ADP
ftr-426	915	40	capital	capital	NOUN
ftr-426	915	41	losses	loss	NOUN
ftr-426	915	42	)	)	PUNCT
ftr-426	915	43	.	.	PUNCT
ftr-426	916	1	244	244	NUM
ftr-426	916	2	.	.	PUNCT
ftr-426	917	1	irc	irc	PROPN
ftr-426	917	2	§	§	PROPN
ftr-426	917	3	1222(11	1222(11	NUM
ftr-426	917	4	)	)	PUNCT
ftr-426	917	5	(	(	PUNCT
ftr-426	917	6	defining	define	VERB
ftr-426	917	7	“	"	PUNCT
ftr-426	917	8	net	net	ADJ
ftr-426	917	9	capital	capital	NOUN
ftr-426	917	10	gain	gain	NOUN
ftr-426	917	11	”	"	PUNCT
ftr-426	917	12	)	)	PUNCT
ftr-426	917	13	.	.	PUNCT
ftr-426	918	1	245	245	NUM
ftr-426	918	2	.	.	PUNCT
ftr-426	918	3	irc	irc	PROPN
ftr-426	918	4	§	§	PROPN
ftr-426	918	5	1(h	1(h	NUM
ftr-426	918	6	)	)	PUNCT
ftr-426	918	7	.	.	PUNCT
ftr-426	919	1	however	however	ADV
ftr-426	919	2	,	,	PUNCT
ftr-426	919	3	long	long	ADJ
ftr-426	919	4	-	-	PUNCT
ftr-426	919	5	term	term	NOUN
ftr-426	919	6	capital	capital	NOUN
ftr-426	919	7	gain	gain	VERB
ftr-426	919	8	tax	tax	NOUN
ftr-426	919	9	rates	rate	NOUN
ftr-426	919	10	for	for	ADP
ftr-426	919	11	gains	gain	NOUN
ftr-426	919	12	on	on	ADP
ftr-426	919	13	the	the	DET
ftr-426	919	14	disposition	disposition	NOUN
ftr-426	919	15	of	of	ADP
ftr-426	919	16	collectibles	collectible	NOUN
ftr-426	919	17	(	(	PUNCT
ftr-426	919	18	e.g.	e.g.	ADV
ftr-426	919	19	,	,	PUNCT
ftr-426	919	20	antiques	antique	NOUN
ftr-426	919	21	,	,	PUNCT
ftr-426	919	22	coins	coin	NOUN
ftr-426	919	23	,	,	PUNCT
ftr-426	919	24	stamps	stamp	NOUN
ftr-426	919	25	,	,	PUNCT
ftr-426	919	26	etc	etc	X
ftr-426	919	27	.	.	X
ftr-426	919	28	)	)	PUNCT
ftr-426	919	29	are	be	AUX
ftr-426	919	30	subject	subject	ADJ
ftr-426	919	31	to	to	ADP
ftr-426	919	32	tax	tax	NOUN
ftr-426	919	33	at	at	ADP
ftr-426	919	34	a	a	DET
ftr-426	919	35	maximum	maximum	ADJ
ftr-426	919	36	tax	tax	NOUN
ftr-426	919	37	rate	rate	NOUN
ftr-426	919	38	of	of	ADP
ftr-426	919	39	28	28	NUM
ftr-426	919	40	%	%	NOUN
ftr-426	919	41	and	and	CCONJ
ftr-426	919	42	long	long	ADJ
ftr-426	919	43	-	-	PUNCT
ftr-426	919	44	term	term	NOUN
ftr-426	919	45	capital	capital	NOUN
ftr-426	919	46	gains	gain	NOUN
ftr-426	919	47	due	due	ADP
ftr-426	919	48	to	to	ADP
ftr-426	919	49	depreciation	depreciation	NOUN
ftr-426	919	50	taken	take	VERB
ftr-426	919	51	on	on	ADP
ftr-426	919	52	real	real	ADJ
ftr-426	919	53	property	property	NOUN
ftr-426	919	54	is	be	AUX
ftr-426	919	55	subject	subject	ADJ
ftr-426	919	56	to	to	ADP
ftr-426	919	57	tax	tax	NOUN
ftr-426	919	58	at	at	ADP
ftr-426	919	59	a	a	DET
ftr-426	919	60	maximum	maximum	ADJ
ftr-426	919	61	tax	tax	NOUN
ftr-426	919	62	rate	rate	NOUN
ftr-426	919	63	of	of	ADP
ftr-426	919	64	25	25	NUM
ftr-426	919	65	%	%	NOUN
ftr-426	919	66	.	.	PUNCT
ftr-426	920	1	i	i	PRON
ftr-426	920	2	d.	d.	PROPN
ftr-426	920	3	1	1	NUM
ftr-426	920	4	.	.	PUNCT
ftr-426	920	5	recognition	recognition	NOUN
ftr-426	920	6	of	of	ADP
ftr-426	920	7	casualty	casualty	NOUN
ftr-426	920	8	gains	gain	VERB
ftr-426	920	9	any	any	DET
ftr-426	920	10	net	net	ADJ
ftr-426	920	11	gain	gain	NOUN
ftr-426	920	12	realized	realize	VERB
ftr-426	920	13	and	and	CCONJ
ftr-426	920	14	recognized	recognize	VERB
ftr-426	920	15	must	must	AUX
ftr-426	920	16	be	be	AUX
ftr-426	920	17	included	include	VERB
ftr-426	920	18	in	in	ADP
ftr-426	920	19	gross	gross	ADJ
ftr-426	920	20	income.234	income.234	ADJ
ftr-426	920	21	if	if	SCONJ
ftr-426	920	22	the	the	DET
ftr-426	920	23	property	property	NOUN
ftr-426	920	24	damaged	damage	VERB
ftr-426	920	25	is	be	AUX
ftr-426	920	26	a	a	DET
ftr-426	920	27	capital	capital	NOUN
ftr-426	920	28	asset,235	asset,235	ADP
ftr-426	920	29	the	the	DET
ftr-426	920	30	gain	gain	NOUN
ftr-426	920	31	recognized	recognize	VERB
ftr-426	920	32	generally	generally	ADV
ftr-426	920	33	will	will	AUX
ftr-426	920	34	be	be	AUX
ftr-426	920	35	characterized	characterize	VERB
ftr-426	920	36	as	as	ADP
ftr-426	920	37	a	a	DET
ftr-426	920	38	capital	capital	NOUN
ftr-426	920	39	gain.236	gain.236	NOUN
ftr-426	921	1	moreover	moreover	ADV
ftr-426	921	2	,	,	PUNCT
ftr-426	921	3	if	if	SCONJ
ftr-426	921	4	a	a	DET
ftr-426	921	5	taxpayer	taxpayer	NOUN
ftr-426	921	6	’s	’s	PART
ftr-426	921	7	casualty	casualty	NOUN
ftr-426	921	8	gains	gain	NOUN
ftr-426	921	9	exceed	exceed	VERB
ftr-426	921	10	her	her	PRON
ftr-426	921	11	casualty	casualty	NOUN
ftr-426	921	12	losses	loss	NOUN
ftr-426	921	13	on	on	ADP
ftr-426	921	14	property	property	NOUN
ftr-426	921	15	that	that	PRON
ftr-426	921	16	is	be	AUX
ftr-426	921	17	used	use	VERB
ftr-426	921	18	personally	personally	ADV
ftr-426	921	19	(	(	PUNCT
ftr-426	921	20	and	and	CCONJ
ftr-426	921	21	not	not	PART
ftr-426	921	22	in	in	ADP
ftr-426	921	23	a	a	DET
ftr-426	921	24	trade	trade	NOUN
ftr-426	921	25	or	or	CCONJ
ftr-426	921	26	business	business	NOUN
ftr-426	921	27	or	or	CCONJ
ftr-426	921	28	held	hold	VERB
ftr-426	921	29	for	for	ADP
ftr-426	921	30	investment),237	investment),237	PROPN
ftr-426	921	31	then	then	ADV
ftr-426	921	32	her	her	PRON
ftr-426	921	33	casualty	casualty	NOUN
ftr-426	921	34	gains	gain	NOUN
ftr-426	921	35	and	and	CCONJ
ftr-426	921	36	losses	loss	NOUN
ftr-426	921	37	will	will	AUX
ftr-426	921	38	be	be	AUX
ftr-426	921	39	characterized	characterize	VERB
ftr-426	921	40	as	as	ADP
ftr-426	921	41	capital	capital	NOUN
ftr-426	921	42	gains	gain	NOUN
ftr-426	921	43	and	and	CCONJ
ftr-426	921	44	losses	loss	NOUN
ftr-426	921	45	,	,	PUNCT
ftr-426	921	46	respectively.238	respectively.238	NOUN
ftr-426	921	47	under	under	ADP
ftr-426	921	48	the	the	DET
ftr-426	921	49	code	code	NOUN
ftr-426	921	50	,	,	PUNCT
ftr-426	921	51	certain	certain	ADJ
ftr-426	921	52	capital	capital	NOUN
ftr-426	921	53	gains239	gains239	PROPN
ftr-426	921	54	receive	receive	VERB
ftr-426	921	55	favorable	favorable	ADJ
ftr-426	921	56	tax	tax	NOUN
ftr-426	921	57	treatment.240	treatment.240	NOUN
ftr-426	921	58	capital	capital	NOUN
ftr-426	921	59	gains	gain	NOUN
ftr-426	921	60	recognized	recognize	VERB
ftr-426	921	61	from	from	ADP
ftr-426	921	62	the	the	DET
ftr-426	921	63	disposition	disposition	NOUN
ftr-426	921	64	of	of	ADP
ftr-426	921	65	property	property	NOUN
ftr-426	921	66	that	that	PRON
ftr-426	921	67	had	have	AUX
ftr-426	921	68	been	be	AUX
ftr-426	921	69	held	hold	VERB
ftr-426	921	70	by	by	ADP
ftr-426	921	71	the	the	DET
ftr-426	921	72	taxpayer	taxpayer	NOUN
ftr-426	921	73	for	for	ADP
ftr-426	921	74	more	more	ADJ
ftr-426	921	75	than	than	ADP
ftr-426	921	76	one	one	NUM
ftr-426	921	77	year	year	NOUN
ftr-426	921	78	are	be	AUX
ftr-426	921	79	characterized	characterize	VERB
ftr-426	921	80	as	as	ADP
ftr-426	921	81	long	long	ADJ
ftr-426	921	82	-	-	PUNCT
ftr-426	921	83	term	term	NOUN
ftr-426	921	84	capital	capital	NOUN
ftr-426	921	85	gains.241	gains.241	NOUN
ftr-426	921	86	alternatively	alternatively	ADV
ftr-426	921	87	,	,	PUNCT
ftr-426	921	88	capital	capital	NOUN
ftr-426	921	89	gains	gain	NOUN
ftr-426	921	90	recognized	recognize	VERB
ftr-426	921	91	from	from	ADP
ftr-426	921	92	the	the	DET
ftr-426	921	93	disposition	disposition	NOUN
ftr-426	921	94	of	of	ADP
ftr-426	921	95	property	property	NOUN
ftr-426	921	96	that	that	PRON
ftr-426	921	97	had	have	AUX
ftr-426	921	98	been	be	AUX
ftr-426	921	99	held	hold	VERB
ftr-426	921	100	for	for	ADP
ftr-426	921	101	one	one	NUM
ftr-426	921	102	year	year	NOUN
ftr-426	921	103	or	or	CCONJ
ftr-426	921	104	less	less	ADJ
ftr-426	921	105	are	be	AUX
ftr-426	921	106	characterized	characterize	VERB
ftr-426	921	107	as	as	ADP
ftr-426	921	108	short	short	ADJ
ftr-426	921	109	-	-	PUNCT
ftr-426	921	110	term	term	NOUN
ftr-426	921	111	capital	capital	NOUN
ftr-426	921	112	gains.242	gains.242	NOUN
ftr-426	921	113	long	long	ADJ
ftr-426	921	114	-	-	PUNCT
ftr-426	921	115	term	term	NOUN
ftr-426	921	116	and	and	CCONJ
ftr-426	921	117	short	short	ADJ
ftr-426	921	118	-	-	PUNCT
ftr-426	921	119	term	term	NOUN
ftr-426	921	120	capital	capital	NOUN
ftr-426	921	121	gains	gain	NOUN
ftr-426	921	122	must	must	AUX
ftr-426	921	123	be	be	AUX
ftr-426	921	124	offset	offset	VERB
ftr-426	921	125	by	by	ADP
ftr-426	921	126	any	any	DET
ftr-426	921	127	current	current	ADJ
ftr-426	921	128	year	year	NOUN
ftr-426	921	129	(	(	PUNCT
ftr-426	921	130	or	or	CCONJ
ftr-426	921	131	carried	carry	VERB
ftr-426	921	132	-	-	PUNCT
ftr-426	921	133	forward	forward	NOUN
ftr-426	921	134	)	)	PUNCT
ftr-426	921	135	long	long	ADJ
ftr-426	921	136	-	-	PUNCT
ftr-426	921	137	term	term	NOUN
ftr-426	921	138	and	and	CCONJ
ftr-426	921	139	short	short	ADJ
ftr-426	921	140	-	-	PUNCT
ftr-426	921	141	term	term	NOUN
ftr-426	921	142	capital	capital	NOUN
ftr-426	921	143	losses	loss	NOUN
ftr-426	921	144	,	,	PUNCT
ftr-426	921	145	respectively	respectively	ADV
ftr-426	921	146	,	,	PUNCT
ftr-426	921	147	to	to	PART
ftr-426	921	148	derive	derive	VERB
ftr-426	921	149	any	any	DET
ftr-426	921	150	net	net	ADJ
ftr-426	921	151	long	long	ADJ
ftr-426	921	152	-	-	PUNCT
ftr-426	921	153	term	term	NOUN
ftr-426	921	154	and	and	CCONJ
ftr-426	921	155	net	net	ADJ
ftr-426	921	156	short	short	ADJ
ftr-426	921	157	-	-	PUNCT
ftr-426	921	158	term	term	NOUN
ftr-426	921	159	capital	capital	NOUN
ftr-426	921	160	gains	gain	NOUN
ftr-426	921	161	or	or	CCONJ
ftr-426	921	162	losses.243	losses.243	NOUN
ftr-426	921	163	net	net	ADJ
ftr-426	921	164	long	long	ADJ
ftr-426	921	165	-	-	PUNCT
ftr-426	921	166	term	term	NOUN
ftr-426	921	167	capital	capital	NOUN
ftr-426	921	168	gains	gain	NOUN
ftr-426	921	169	in	in	ADP
ftr-426	921	170	excess	excess	NOUN
ftr-426	921	171	of	of	ADP
ftr-426	921	172	net	net	ADJ
ftr-426	921	173	short	short	ADJ
ftr-426	921	174	-	-	PUNCT
ftr-426	921	175	term	term	NOUN
ftr-426	921	176	capital	capital	NOUN
ftr-426	921	177	losses	loss	NOUN
ftr-426	921	178	,	,	PUNCT
ftr-426	921	179	are	be	AUX
ftr-426	921	180	designated	designate	VERB
ftr-426	921	181	“	"	PUNCT
ftr-426	921	182	net	net	ADJ
ftr-426	921	183	capital	capital	NOUN
ftr-426	921	184	gains	gain	NOUN
ftr-426	921	185	.	.	PUNCT
ftr-426	922	1	”244	”244	PROPN
ftr-426	922	2	net	net	ADJ
ftr-426	922	3	capital	capital	NOUN
ftr-426	922	4	gains	gain	NOUN
ftr-426	922	5	are	be	AUX
ftr-426	922	6	subject	subject	ADJ
ftr-426	922	7	generally	generally	ADV
ftr-426	922	8	to	to	ADP
ftr-426	922	9	very	very	ADV
ftr-426	922	10	favorable	favorable	ADJ
ftr-426	922	11	tax	tax	NOUN
ftr-426	922	12	rates	rate	NOUN
ftr-426	922	13	,	,	PUNCT
ftr-426	922	14	which	which	PRON
ftr-426	922	15	currently	currently	ADV
ftr-426	922	16	do	do	AUX
ftr-426	922	17	not	not	PART
ftr-426	922	18	exceed	exceed	VERB
ftr-426	922	19	fifteen	fifteen	NUM
ftr-426	922	20	percent.245	percent.245	NUM
ftr-426	922	21	990	990	NUM
ftr-426	922	22	florida	florida	PROPN
ftr-426	922	23	tax	tax	NOUN
ftr-426	922	24	review	review	NOUN
ftr-426	923	1	[	[	X
ftr-426	923	2	vol.6:10	vol.6:10	NOUN
ftr-426	923	3	246	246	NUM
ftr-426	923	4	.	.	PUNCT
ftr-426	924	1	see	see	VERB
ftr-426	924	2	irc	irc	PROPN
ftr-426	924	3	§	§	PROPN
ftr-426	924	4	§	§	PROPN
ftr-426	924	5	64	64	NUM
ftr-426	924	6	(	(	PUNCT
ftr-426	924	7	defining	define	VERB
ftr-426	924	8	ordinary	ordinary	ADJ
ftr-426	924	9	income	income	NOUN
ftr-426	924	10	)	)	PUNCT
ftr-426	924	11	,	,	PUNCT
ftr-426	924	12	1(a)-(d	1(a)-(d	NUM
ftr-426	924	13	)	)	PUNCT
ftr-426	924	14	(	(	PUNCT
ftr-426	924	15	setting	set	VERB
ftr-426	924	16	forth	forth	ADP
ftr-426	924	17	a	a	DET
ftr-426	924	18	maximum	maximum	ADJ
ftr-426	924	19	tax	tax	NOUN
ftr-426	924	20	rate	rate	NOUN
ftr-426	924	21	of	of	ADP
ftr-426	924	22	35	35	NUM
ftr-426	924	23	%	%	NOUN
ftr-426	924	24	)	)	PUNCT
ftr-426	924	25	.	.	PUNCT
ftr-426	925	1	247	247	NUM
ftr-426	925	2	.	.	PUNCT
ftr-426	926	1	see	see	VERB
ftr-426	926	2	irc	irc	PROPN
ftr-426	926	3	§	§	PROPN
ftr-426	926	4	1033(a)(2	1033(a)(2	PROPN
ftr-426	926	5	)	)	PUNCT
ftr-426	926	6	.	.	PUNCT
ftr-426	927	1	248	248	NUM
ftr-426	927	2	.	.	PUNCT
ftr-426	928	1	for	for	ADP
ftr-426	928	2	this	this	DET
ftr-426	928	3	purpose	purpose	NOUN
ftr-426	928	4	,	,	PUNCT
ftr-426	928	5	“	"	PUNCT
ftr-426	928	6	involuntary	involuntary	ADJ
ftr-426	928	7	conversion	conversion	NOUN
ftr-426	928	8	”	"	PUNCT
ftr-426	928	9	includes	include	VERB
ftr-426	928	10	destruction	destruction	NOUN
ftr-426	928	11	,	,	PUNCT
ftr-426	928	12	in	in	ADP
ftr-426	928	13	whole	whole	NOUN
ftr-426	928	14	or	or	CCONJ
ftr-426	928	15	in	in	ADP
ftr-426	928	16	part	part	NOUN
ftr-426	928	17	,	,	PUNCT
ftr-426	928	18	theft	theft	NOUN
ftr-426	928	19	,	,	PUNCT
ftr-426	928	20	seizure	seizure	NOUN
ftr-426	928	21	or	or	CCONJ
ftr-426	928	22	requisition	requisition	NOUN
ftr-426	928	23	or	or	CCONJ
ftr-426	928	24	condemnation	condemnation	NOUN
ftr-426	928	25	or	or	CCONJ
ftr-426	928	26	threat	threat	NOUN
ftr-426	928	27	or	or	CCONJ
ftr-426	928	28	imminence	imminence	NOUN
ftr-426	928	29	thereof	thereof	ADV
ftr-426	928	30	.	.	PUNCT
ftr-426	929	1	irc	irc	PROPN
ftr-426	929	2	§	§	PROPN
ftr-426	929	3	1033(a	1033(a	NUM
ftr-426	929	4	)	)	PUNCT
ftr-426	929	5	.	.	PUNCT
ftr-426	930	1	property	property	NOUN
ftr-426	930	2	that	that	PRON
ftr-426	930	3	is	be	AUX
ftr-426	930	4	voluntarily	voluntarily	ADV
ftr-426	930	5	sold	sell	VERB
ftr-426	930	6	may	may	AUX
ftr-426	930	7	qualify	qualify	VERB
ftr-426	930	8	for	for	ADP
ftr-426	930	9	nonrecognition	nonrecognition	NOUN
ftr-426	930	10	treatment	treatment	NOUN
ftr-426	930	11	if	if	SCONJ
ftr-426	930	12	it	it	PRON
ftr-426	930	13	is	be	AUX
ftr-426	930	14	sold	sell	VERB
ftr-426	930	15	because	because	SCONJ
ftr-426	930	16	of	of	ADP
ftr-426	930	17	threat	threat	NOUN
ftr-426	930	18	of	of	ADP
ftr-426	930	19	condemnation	condemnation	NOUN
ftr-426	930	20	or	or	CCONJ
ftr-426	930	21	if	if	SCONJ
ftr-426	930	22	the	the	DET
ftr-426	930	23	property	property	NOUN
ftr-426	930	24	is	be	AUX
ftr-426	930	25	part	part	NOUN
ftr-426	930	26	of	of	ADP
ftr-426	930	27	an	an	DET
ftr-426	930	28	“	"	PUNCT
ftr-426	930	29	economic	economic	ADJ
ftr-426	930	30	unit	unit	NOUN
ftr-426	930	31	”	"	PUNCT
ftr-426	930	32	with	with	ADP
ftr-426	930	33	the	the	DET
ftr-426	930	34	converted	converted	ADJ
ftr-426	930	35	property	property	NOUN
ftr-426	930	36	.	.	PUNCT
ftr-426	931	1	i	i	PRON
ftr-426	931	2	d	d	PROPN
ftr-426	931	3	.	.	PUNCT
ftr-426	931	4	;	;	PUNCT
ftr-426	931	5	rev	rev	PROPN
ftr-426	931	6	.	.	PROPN
ftr-426	932	1	rul	rul	PROPN
ftr-426	932	2	.	.	PUNCT
ftr-426	933	1	59	59	NUM
ftr-426	933	2	-	-	SYM
ftr-426	933	3	361	361	NUM
ftr-426	933	4	,	,	PUNCT
ftr-426	933	5	1959	1959	NUM
ftr-426	933	6	-	-	SYM
ftr-426	933	7	2	2	NUM
ftr-426	933	8	c.b	c.b	PROPN
ftr-426	933	9	.	.	PROPN
ftr-426	933	10	183	183	NUM
ftr-426	933	11	;	;	PUNCT
ftr-426	933	12	rev	rev	PROPN
ftr-426	933	13	.	.	PROPN
ftr-426	933	14	rul	rul	PROPN
ftr-426	933	15	.	.	PUNCT
ftr-426	934	1	96	96	NUM
ftr-426	934	2	-	-	SYM
ftr-426	934	3	32	32	NUM
ftr-426	934	4	,	,	PUNCT
ftr-426	934	5	1996	1996	NUM
ftr-426	934	6	-	-	SYM
ftr-426	934	7	1	1	NUM
ftr-426	934	8	c.b	c.b	PROPN
ftr-426	934	9	.	.	PROPN
ftr-426	934	10	177	177	NUM
ftr-426	934	11	(	(	PUNCT
ftr-426	934	12	ruling	rule	VERB
ftr-426	934	13	that	that	DET
ftr-426	934	14	sale	sale	NOUN
ftr-426	934	15	of	of	ADP
ftr-426	934	16	residential	residential	ADJ
ftr-426	934	17	lot	lot	NOUN
ftr-426	934	18	after	after	ADP
ftr-426	934	19	destruction	destruction	NOUN
ftr-426	934	20	of	of	ADP
ftr-426	934	21	residence	residence	NOUN
ftr-426	934	22	)	)	PUNCT
ftr-426	934	23	;	;	PUNCT
ftr-426	935	1	priv	priv	NOUN
ftr-426	935	2	.	.	PUNCT
ftr-426	936	1	ltr	ltr	PROPN
ftr-426	936	2	.	.	PUNCT
ftr-426	937	1	rul	rul	PROPN
ftr-426	937	2	.	.	PUNCT
ftr-426	938	1	9334007	9334007	NUM
ftr-426	938	2	(	(	PUNCT
ftr-426	938	3	ruling	rule	VERB
ftr-426	938	4	that	that	DET
ftr-426	938	5	sale	sale	NOUN
ftr-426	938	6	of	of	ADP
ftr-426	938	7	land	land	NOUN
ftr-426	938	8	adjacent	adjacent	ADJ
ftr-426	938	9	to	to	ADP
ftr-426	938	10	house	house	NOUN
ftr-426	938	11	destroyed	destroy	VERB
ftr-426	938	12	by	by	ADP
ftr-426	938	13	tornado	tornado	NOUN
ftr-426	938	14	qualified	qualify	VERB
ftr-426	938	15	for	for	ADP
ftr-426	938	16	nonrecognition	nonrecognition	NOUN
ftr-426	938	17	treatment	treatment	NOUN
ftr-426	938	18	under	under	ADP
ftr-426	938	19	code	code	NOUN
ftr-426	938	20	§	§	PROPN
ftr-426	938	21	1033	1033	NUM
ftr-426	938	22	)	)	PUNCT
ftr-426	938	23	;	;	PUNCT
ftr-426	939	1	priv	priv	NOUN
ftr-426	939	2	.	.	PUNCT
ftr-426	940	1	ltr	ltr	PROPN
ftr-426	940	2	.	.	PUNCT
ftr-426	941	1	rul	rul	PROPN
ftr-426	941	2	.	.	PROPN
ftr-426	941	3	9143056	9143056	NUM
ftr-426	942	1	(	(	PUNCT
ftr-426	942	2	ruling	rule	VERB
ftr-426	942	3	that	that	DET
ftr-426	942	4	sale	sale	NOUN
ftr-426	942	5	of	of	ADP
ftr-426	942	6	lot	lot	NOUN
ftr-426	942	7	underlying	underlie	VERB
ftr-426	942	8	building	building	NOUN
ftr-426	942	9	destroyed	destroy	VERB
ftr-426	942	10	by	by	ADP
ftr-426	942	11	fire	fire	NOUN
ftr-426	942	12	qualified	qualify	VERB
ftr-426	942	13	for	for	ADP
ftr-426	942	14	nonrecognition	nonrecognition	NOUN
ftr-426	942	15	treatment	treatment	NOUN
ftr-426	942	16	)	)	PUNCT
ftr-426	942	17	;	;	PUNCT
ftr-426	942	18	but	but	CCONJ
ftr-426	942	19	see	see	VERB
ftr-426	942	20	rev	rev	PROPN
ftr-426	942	21	.	.	PUNCT
ftr-426	942	22	rul	rul	NOUN
ftr-426	942	23	.	.	PUNCT
ftr-426	943	1	78	78	NUM
ftr-426	943	2	-	-	SYM
ftr-426	943	3	377	377	NUM
ftr-426	943	4	,	,	PUNCT
ftr-426	943	5	1978	1978	NUM
ftr-426	943	6	-	-	SYM
ftr-426	943	7	2	2	NUM
ftr-426	943	8	c.b	c.b	PROPN
ftr-426	943	9	.	.	PROPN
ftr-426	943	10	208	208	NUM
ftr-426	943	11	(	(	PUNCT
ftr-426	943	12	disallowing	disallow	VERB
ftr-426	943	13	nonrecognition	nonrecognition	NOUN
ftr-426	943	14	treatment	treatment	NOUN
ftr-426	943	15	for	for	ADP
ftr-426	943	16	voluntary	voluntary	ADJ
ftr-426	943	17	sale	sale	NOUN
ftr-426	943	18	because	because	SCONJ
ftr-426	943	19	sale	sale	NOUN
ftr-426	943	20	was	be	AUX
ftr-426	943	21	not	not	PART
ftr-426	943	22	forced	force	VERB
ftr-426	943	23	upon	upon	SCONJ
ftr-426	943	24	the	the	DET
ftr-426	943	25	taxpayer	taxpayer	NOUN
ftr-426	943	26	)	)	PUNCT
ftr-426	943	27	;	;	PUNCT
ftr-426	943	28	rev	rev	PROPN
ftr-426	943	29	.	.	PROPN
ftr-426	944	1	rul	rul	PROPN
ftr-426	944	2	.	.	PUNCT
ftr-426	945	1	80	80	NUM
ftr-426	945	2	-	-	SYM
ftr-426	945	3	175	175	NUM
ftr-426	945	4	,	,	PUNCT
ftr-426	945	5	1980	1980	NUM
ftr-426	945	6	-	-	SYM
ftr-426	945	7	2	2	NUM
ftr-426	945	8	c.b	c.b	PROPN
ftr-426	945	9	.	.	PROPN
ftr-426	945	10	230	230	NUM
ftr-426	945	11	(	(	PUNCT
ftr-426	945	12	same	same	ADJ
ftr-426	945	13	)	)	PUNCT
ftr-426	945	14	.	.	PUNCT
ftr-426	946	1	249	249	NUM
ftr-426	946	2	.	.	PUNCT
ftr-426	946	3	see	see	VERB
ftr-426	946	4	irc	irc	PROPN
ftr-426	946	5	§	§	PROPN
ftr-426	946	6	1033(a)(2)(a	1033(a)(2)(a	NUM
ftr-426	946	7	)	)	PUNCT
ftr-426	946	8	,	,	PUNCT
ftr-426	946	9	(	(	PUNCT
ftr-426	946	10	b	b	NOUN
ftr-426	946	11	)	)	PUNCT
ftr-426	946	12	.	.	PUNCT
ftr-426	947	1	250	250	NUM
ftr-426	947	2	.	.	PUNCT
ftr-426	948	1	irc	irc	PROPN
ftr-426	948	2	§	§	PROPN
ftr-426	948	3	1033(b)(2	1033(b)(2	NOUN
ftr-426	948	4	)	)	PUNCT
ftr-426	948	5	.	.	PUNCT
ftr-426	949	1	if	if	SCONJ
ftr-426	949	2	an	an	DET
ftr-426	949	3	electing	electing	ADJ
ftr-426	949	4	property	property	NOUN
ftr-426	949	5	owner	owner	NOUN
ftr-426	949	6	reinvests	reinvest	VERB
ftr-426	949	7	an	an	DET
ftr-426	949	8	amount	amount	NOUN
ftr-426	949	9	in	in	ADP
ftr-426	949	10	excess	excess	NOUN
ftr-426	949	11	of	of	ADP
ftr-426	949	12	her	her	PRON
ftr-426	949	13	disaster	disaster	NOUN
ftr-426	949	14	relief	relief	NOUN
ftr-426	949	15	proceeds	proceed	NOUN
ftr-426	949	16	(	(	PUNCT
ftr-426	949	17	including	include	VERB
ftr-426	949	18	loans	loan	NOUN
ftr-426	949	19	)	)	PUNCT
ftr-426	949	20	in	in	ADP
ftr-426	949	21	qualifying	qualify	VERB
ftr-426	949	22	property	property	NOUN
ftr-426	949	23	,	,	PUNCT
ftr-426	949	24	she	she	PRON
ftr-426	949	25	will	will	AUX
ftr-426	949	26	increase	increase	VERB
ftr-426	949	27	her	her	PRON
ftr-426	949	28	basis	basis	NOUN
ftr-426	949	29	in	in	ADP
ftr-426	949	30	the	the	DET
ftr-426	949	31	replacement	replacement	NOUN
ftr-426	949	32	property	property	NOUN
ftr-426	949	33	by	by	ADP
ftr-426	949	34	any	any	DET
ftr-426	949	35	excess	excess	NOUN
ftr-426	949	36	and	and	CCONJ
ftr-426	949	37	decrease	decrease	VERB
ftr-426	949	38	her	her	PRON
ftr-426	949	39	basis	basis	NOUN
ftr-426	949	40	by	by	ADP
ftr-426	949	41	the	the	DET
ftr-426	949	42	gain	gain	NOUN
ftr-426	949	43	realized	realize	VERB
ftr-426	949	44	but	but	CCONJ
ftr-426	949	45	not	not	PART
ftr-426	949	46	recognized	recognize	VERB
ftr-426	949	47	.	.	PUNCT
ftr-426	950	1	regs	reg	NOUN
ftr-426	950	2	.	.	PUNCT
ftr-426	951	1	§	§	PROPN
ftr-426	951	2	1.1033(a)-2(c)(12	1.1033(a)-2(c)(12	PROPN
ftr-426	951	3	)	)	PUNCT
ftr-426	951	4	.	.	PUNCT
ftr-426	952	1	251	251	NUM
ftr-426	952	2	.	.	PUNCT
ftr-426	953	1	see	see	VERB
ftr-426	953	2	irc	irc	PROPN
ftr-426	953	3	§	§	PROPN
ftr-426	953	4	1001	1001	NUM
ftr-426	953	5	(	(	PUNCT
ftr-426	953	6	setting	set	VERB
ftr-426	953	7	forth	forth	ADP
ftr-426	953	8	the	the	DET
ftr-426	953	9	computation	computation	NOUN
ftr-426	953	10	for	for	ADP
ftr-426	953	11	determining	determine	VERB
ftr-426	953	12	gain	gain	NOUN
ftr-426	953	13	or	or	CCONJ
ftr-426	953	14	loss	loss	NOUN
ftr-426	953	15	and	and	CCONJ
ftr-426	953	16	the	the	DET
ftr-426	953	17	general	general	ADJ
ftr-426	953	18	rule	rule	NOUN
ftr-426	953	19	that	that	SCONJ
ftr-426	953	20	any	any	DET
ftr-426	953	21	gain	gain	NOUN
ftr-426	953	22	realized	realize	VERB
ftr-426	953	23	must	must	AUX
ftr-426	953	24	be	be	AUX
ftr-426	953	25	recognized	recognize	VERB
ftr-426	953	26	)	)	PUNCT
ftr-426	953	27	.	.	PUNCT
ftr-426	954	1	if	if	SCONJ
ftr-426	954	2	the	the	DET
ftr-426	954	3	property	property	NOUN
ftr-426	954	4	subsequently	subsequently	ADV
ftr-426	954	5	decreases	decrease	VERB
ftr-426	954	6	in	in	ADP
ftr-426	954	7	value	value	NOUN
ftr-426	954	8	gain	gain	NOUN
ftr-426	954	9	may	may	AUX
ftr-426	954	10	not	not	PART
ftr-426	954	11	be	be	AUX
ftr-426	954	12	realized	realize	VERB
ftr-426	954	13	or	or	CCONJ
ftr-426	954	14	recognized	recognize	VERB
ftr-426	954	15	but	but	CCONJ
ftr-426	954	16	any	any	DET
ftr-426	954	17	loss	loss	NOUN
ftr-426	954	18	realized	realize	VERB
ftr-426	954	19	will	will	AUX
ftr-426	954	20	be	be	AUX
ftr-426	954	21	reduced	reduce	VERB
ftr-426	954	22	.	.	PUNCT
ftr-426	955	1	when	when	SCONJ
ftr-426	955	2	the	the	DET
ftr-426	955	3	property	property	NOUN
ftr-426	955	4	’s	’s	PART
ftr-426	955	5	basis	basis	NOUN
ftr-426	955	6	is	be	AUX
ftr-426	955	7	determined	determine	VERB
ftr-426	955	8	by	by	ADP
ftr-426	955	9	reference	reference	NOUN
ftr-426	955	10	to	to	ADP
ftr-426	955	11	a	a	DET
ftr-426	955	12	property	property	NOUN
ftr-426	955	13	received	receive	VERB
ftr-426	955	14	in	in	ADP
ftr-426	955	15	exchange	exchange	NOUN
ftr-426	955	16	,	,	PUNCT
ftr-426	955	17	including	include	VERB
ftr-426	955	18	replacement	replacement	NOUN
ftr-426	955	19	property	property	NOUN
ftr-426	955	20	received	receive	VERB
ftr-426	955	21	in	in	ADP
ftr-426	955	22	exchange	exchange	NOUN
ftr-426	955	23	for	for	ADP
ftr-426	955	24	converted	converted	ADJ
ftr-426	955	25	property	property	NOUN
ftr-426	955	26	,	,	PUNCT
ftr-426	955	27	the	the	DET
ftr-426	955	28	holding	hold	VERB
ftr-426	955	29	period	period	NOUN
ftr-426	955	30	of	of	ADP
ftr-426	955	31	the	the	DET
ftr-426	955	32	replacement	replacement	NOUN
ftr-426	955	33	property	property	NOUN
ftr-426	955	34	includes	include	VERB
ftr-426	955	35	the	the	DET
ftr-426	955	36	holding	hold	VERB
ftr-426	955	37	period	period	NOUN
ftr-426	955	38	of	of	ADP
ftr-426	955	39	the	the	DET
ftr-426	955	40	converted	converted	ADJ
ftr-426	955	41	property	property	NOUN
ftr-426	955	42	.	.	PUNCT
ftr-426	956	1	irc	irc	PROPN
ftr-426	956	2	§	§	PROPN
ftr-426	956	3	1223(1)(a	1223(1)(a	NUM
ftr-426	956	4	)	)	PUNCT
ftr-426	956	5	.	.	PUNCT
ftr-426	957	1	t	t	PROPN
ftr-426	957	2	his	his	PRON
ftr-426	957	3	may	may	AUX
ftr-426	957	4	allow	allow	VERB
ftr-426	957	5	a	a	DET
ftr-426	957	6	subsequent	subsequent	ADJ
ftr-426	957	7	sale	sale	NOUN
ftr-426	957	8	of	of	ADP
ftr-426	957	9	the	the	DET
ftr-426	957	10	rep	rep	PROPN
ftr-426	957	11	lacem	lacem	PROPN
ftr-426	957	12	ent	ent	PROPN
ftr-426	957	13	pro	pro	PROPN
ftr-426	957	14	perty	perty	NOUN
ftr-426	957	15	to	to	PART
ftr-426	957	16	qualify	qualify	VERB
ftr-426	957	17	for	for	ADP
ftr-426	957	18	long	long	ADJ
ftr-426	957	19	-	-	PUNCT
ftr-426	957	20	term	term	NOUN
ftr-426	957	21	capital	capital	NOUN
ftr-426	957	22	gain	gain	VERB
ftr-426	957	23	treatment	treatment	NOUN
ftr-426	957	24	even	even	ADV
ftr-426	957	25	though	though	SCONJ
ftr-426	957	26	the	the	DET
ftr-426	957	27	replacement	replacement	NOUN
ftr-426	957	28	property	property	NOUN
ftr-426	957	29	itself	itself	PRON
ftr-426	957	30	had	have	AUX
ftr-426	957	31	been	be	AUX
ftr-426	957	32	held	hold	VERB
ftr-426	957	33	for	for	ADP
ftr-426	957	34	less	less	ADJ
ftr-426	957	35	than	than	ADP
ftr-426	957	36	one	one	NUM
ftr-426	957	37	year	year	NOUN
ftr-426	957	38	.	.	PUNCT
ftr-426	958	1	2	2	X
ftr-426	958	2	.	.	X
ftr-426	958	3	nonrecognition	nonrecognition	NOUN
ftr-426	958	4	of	of	ADP
ftr-426	958	5	casualty	casualty	NOUN
ftr-426	958	6	gains	gain	NOUN
ftr-426	958	7	while	while	SCONJ
ftr-426	958	8	the	the	DET
ftr-426	958	9	tax	tax	NOUN
ftr-426	958	10	rates	rate	NOUN
ftr-426	958	11	for	for	ADP
ftr-426	958	12	net	net	ADJ
ftr-426	958	13	capital	capital	NOUN
ftr-426	958	14	gains	gain	NOUN
ftr-426	958	15	are	be	AUX
ftr-426	958	16	more	more	ADV
ftr-426	958	17	favorable	favorable	ADJ
ftr-426	958	18	than	than	ADP
ftr-426	958	19	the	the	DET
ftr-426	958	20	tax	tax	NOUN
ftr-426	958	21	rates	rate	NOUN
ftr-426	958	22	for	for	ADP
ftr-426	958	23	other	other	ADJ
ftr-426	958	24	income	income	NOUN
ftr-426	958	25	,	,	PUNCT
ftr-426	958	26	that	that	ADV
ftr-426	958	27	is	is	ADV
ftr-426	958	28	,	,	PUNCT
ftr-426	958	29	ordinary	ordinary	ADJ
ftr-426	958	30	income,246	income,246	PROPN
ftr-426	958	31	the	the	DET
ftr-426	958	32	recognition	recognition	NOUN
ftr-426	958	33	of	of	ADP
ftr-426	958	34	a	a	DET
ftr-426	958	35	casualty	casualty	NOUN
ftr-426	958	36	gain	gain	NOUN
ftr-426	958	37	will	will	AUX
ftr-426	958	38	cost	cost	VERB
ftr-426	958	39	an	an	DET
ftr-426	958	40	innocent	innocent	ADJ
ftr-426	958	41	disaster	disaster	NOUN
ftr-426	958	42	victim	victim	NOUN
ftr-426	958	43	precious	precious	ADJ
ftr-426	958	44	dollars	dollar	NOUN
ftr-426	958	45	at	at	ADP
ftr-426	958	46	a	a	DET
ftr-426	958	47	time	time	NOUN
ftr-426	958	48	when	when	SCONJ
ftr-426	958	49	money	money	NOUN
ftr-426	958	50	is	be	AUX
ftr-426	958	51	needed	need	VERB
ftr-426	958	52	,	,	PUNCT
ftr-426	958	53	often	often	ADV
ftr-426	958	54	desperately	desperately	ADV
ftr-426	958	55	,	,	PUNCT
ftr-426	958	56	for	for	ADP
ftr-426	958	57	replacement	replacement	NOUN
ftr-426	958	58	,	,	PUNCT
ftr-426	958	59	repair	repair	NOUN
ftr-426	958	60	and	and	CCONJ
ftr-426	958	61	other	other	ADJ
ftr-426	958	62	unexpected	unexpected	ADJ
ftr-426	958	63	expenses	expense	NOUN
ftr-426	958	64	.	.	PUNCT
ftr-426	959	1	fortunately	fortunately	ADV
ftr-426	959	2	,	,	PUNCT
ftr-426	959	3	disaster	disaster	NOUN
ftr-426	959	4	victims	victim	NOUN
ftr-426	959	5	can	can	AUX
ftr-426	959	6	elect	elect	VERB
ftr-426	959	7	under	under	ADP
ftr-426	959	8	certain	certain	ADJ
ftr-426	959	9	circumstances	circumstance	NOUN
ftr-426	959	10	to	to	PART
ftr-426	959	11	defer	defer	VERB
ftr-426	959	12	recognition	recognition	NOUN
ftr-426	959	13	of	of	ADP
ftr-426	959	14	all	all	DET
ftr-426	959	15	or	or	CCONJ
ftr-426	959	16	part	part	NOUN
ftr-426	959	17	of	of	ADP
ftr-426	959	18	their	their	PRON
ftr-426	959	19	casualty	casualty	NOUN
ftr-426	959	20	gains.247	gains.247	PROPN
ftr-426	959	21	the	the	DET
ftr-426	959	22	code	code	NOUN
ftr-426	959	23	provides	provide	VERB
ftr-426	959	24	nonrecognition	nonrecognition	NOUN
ftr-426	959	25	of	of	ADP
ftr-426	959	26	gain	gain	NOUN
ftr-426	959	27	when	when	SCONJ
ftr-426	959	28	property	property	NOUN
ftr-426	959	29	is	be	AUX
ftr-426	959	30	involuntarily	involuntarily	ADV
ftr-426	959	31	converted248	converted248	PROPN
ftr-426	959	32	into	into	ADP
ftr-426	959	33	cash	cash	NOUN
ftr-426	959	34	and	and	CCONJ
ftr-426	959	35	within	within	ADP
ftr-426	959	36	a	a	DET
ftr-426	959	37	limited	limited	ADJ
ftr-426	959	38	time	time	NOUN
ftr-426	959	39	period	period	NOUN
ftr-426	959	40	the	the	DET
ftr-426	959	41	taxpayer	taxpayer	NOUN
ftr-426	959	42	purchases	purchase	VERB
ftr-426	959	43	qualified	qualified	ADJ
ftr-426	959	44	replacement	replacement	NOUN
ftr-426	959	45	property.249	property.249	ADP
ftr-426	959	46	this	this	DET
ftr-426	959	47	nonrecognition	nonrecognition	NOUN
ftr-426	959	48	provision	provision	NOUN
ftr-426	959	49	under	under	ADP
ftr-426	959	50	the	the	DET
ftr-426	959	51	code	code	NOUN
ftr-426	959	52	can	can	AUX
ftr-426	959	53	provide	provide	VERB
ftr-426	959	54	welcome	welcome	ADJ
ftr-426	959	55	relief	relief	NOUN
ftr-426	959	56	for	for	ADP
ftr-426	959	57	many	many	ADJ
ftr-426	959	58	disaster	disaster	NOUN
ftr-426	959	59	victims	victim	NOUN
ftr-426	959	60	who	who	PRON
ftr-426	959	61	often	often	ADV
ftr-426	959	62	plan	plan	VERB
ftr-426	959	63	to	to	PART
ftr-426	959	64	purchase	purchase	VERB
ftr-426	959	65	replacement	replacement	NOUN
ftr-426	959	66	property	property	NOUN
ftr-426	959	67	irrespective	irrespective	ADV
ftr-426	959	68	of	of	ADP
ftr-426	959	69	the	the	DET
ftr-426	959	70	tax	tax	NOUN
ftr-426	959	71	consequences	consequence	NOUN
ftr-426	959	72	.	.	PUNCT
ftr-426	960	1	if	if	SCONJ
ftr-426	960	2	all	all	DET
ftr-426	960	3	requirements	requirement	NOUN
ftr-426	960	4	are	be	AUX
ftr-426	960	5	satisfied	satisfied	ADJ
ftr-426	960	6	,	,	PUNCT
ftr-426	960	7	this	this	DET
ftr-426	960	8	tax	tax	NOUN
ftr-426	960	9	provision	provision	NOUN
ftr-426	960	10	eliminates	eliminate	VERB
ftr-426	960	11	the	the	DET
ftr-426	960	12	unexpected	unexpected	ADJ
ftr-426	960	13	current	current	ADJ
ftr-426	960	14	tax	tax	NOUN
ftr-426	960	15	liability	liability	NOUN
ftr-426	960	16	resulting	result	VERB
ftr-426	960	17	inadvertently	inadvertently	ADV
ftr-426	960	18	from	from	ADP
ftr-426	960	19	a	a	DET
ftr-426	960	20	disaster	disaster	NOUN
ftr-426	960	21	.	.	PUNCT
ftr-426	961	1	however	however	ADV
ftr-426	961	2	,	,	PUNCT
ftr-426	961	3	the	the	DET
ftr-426	961	4	tax	tax	NOUN
ftr-426	961	5	liability	liability	NOUN
ftr-426	961	6	for	for	ADP
ftr-426	961	7	the	the	DET
ftr-426	961	8	gain	gain	NOUN
ftr-426	961	9	realized	realize	VERB
ftr-426	961	10	is	be	AUX
ftr-426	961	11	only	only	ADV
ftr-426	961	12	deferred	defer	VERB
ftr-426	961	13	,	,	PUNCT
ftr-426	961	14	because	because	SCONJ
ftr-426	961	15	the	the	DET
ftr-426	961	16	tax	tax	NOUN
ftr-426	961	17	basis	basis	NOUN
ftr-426	961	18	in	in	ADP
ftr-426	961	19	the	the	DET
ftr-426	961	20	replacement	replacement	NOUN
ftr-426	961	21	property	property	NOUN
ftr-426	961	22	is	be	AUX
ftr-426	961	23	reduced	reduce	VERB
ftr-426	961	24	by	by	ADP
ftr-426	961	25	any	any	DET
ftr-426	961	26	gain	gain	NOUN
ftr-426	961	27	not	not	PART
ftr-426	961	28	currently	currently	ADV
ftr-426	961	29	recognized.250	recognized.250	VERB
ftr-426	961	30	the	the	DET
ftr-426	961	31	gain	gain	NOUN
ftr-426	961	32	realized	realize	VERB
ftr-426	961	33	is	be	AUX
ftr-426	961	34	deferred	defer	VERB
ftr-426	961	35	through	through	ADP
ftr-426	961	36	the	the	DET
ftr-426	961	37	basis	basis	NOUN
ftr-426	961	38	reduction	reduction	NOUN
ftr-426	961	39	and	and	CCONJ
ftr-426	961	40	potentially	potentially	ADV
ftr-426	961	41	recognized	recognize	VERB
ftr-426	961	42	upon	upon	SCONJ
ftr-426	961	43	any	any	DET
ftr-426	961	44	subsequent	subsequent	ADJ
ftr-426	961	45	sale	sale	NOUN
ftr-426	961	46	or	or	CCONJ
ftr-426	961	47	other	other	ADJ
ftr-426	961	48	realization	realization	NOUN
ftr-426	961	49	event.251	event.251	NOUN
ftr-426	961	50	if	if	SCONJ
ftr-426	961	51	a	a	DET
ftr-426	961	52	disaster	disaster	NOUN
ftr-426	961	53	victim	victim	NOUN
ftr-426	961	54	does	do	AUX
ftr-426	961	55	not	not	PART
ftr-426	961	56	reinvest	reinvest	VERB
ftr-426	961	57	all	all	PRON
ftr-426	961	58	of	of	ADP
ftr-426	961	59	her	her	PRON
ftr-426	961	60	insurance	insurance	NOUN
ftr-426	961	61	proceeds	proceed	NOUN
ftr-426	961	62	received	receive	VERB
ftr-426	961	63	in	in	ADP
ftr-426	961	64	2005	2005	NUM
ftr-426	961	65	]	]	PUNCT
ftr-426	961	66	anatomy	anatomy	NOUN
ftr-426	961	67	of	of	ADP
ftr-426	961	68	a	a	DET
ftr-426	961	69	disaster	disaster	NOUN
ftr-426	961	70	991	991	NUM
ftr-426	961	71	252	252	NUM
ftr-426	961	72	.	.	PUNCT
ftr-426	962	1	irc	irc	PROPN
ftr-426	962	2	§	§	PROPN
ftr-426	962	3	1033(a)((2)(a	1033(a)((2)(a	NUM
ftr-426	962	4	)	)	PUNCT
ftr-426	962	5	.	.	PUNCT
ftr-426	963	1	253	253	NUM
ftr-426	963	2	.	.	PUNCT
ftr-426	964	1	see	see	AUX
ftr-426	964	2	rev	rev	PROPN
ftr-426	964	3	.	.	PROPN
ftr-426	964	4	rul	rul	PROPN
ftr-426	964	5	.	.	PUNCT
ftr-426	965	1	68	68	NUM
ftr-426	965	2	-	-	SYM
ftr-426	965	3	642	642	NUM
ftr-426	965	4	,	,	PUNCT
ftr-426	965	5	1968	1968	NUM
ftr-426	965	6	-	-	SYM
ftr-426	965	7	2	2	NUM
ftr-426	965	8	c.b	c.b	PROPN
ftr-426	965	9	.	.	PROPN
ftr-426	965	10	337	337	NUM
ftr-426	965	11	;	;	PUNCT
ftr-426	965	12	rev	rev	X
ftr-426	965	13	.	.	PROPN
ftr-426	965	14	rul	rul	PROPN
ftr-426	965	15	.	.	PUNCT
ftr-426	966	1	68	68	NUM
ftr-426	966	2	-	-	SYM
ftr-426	966	3	362	362	NUM
ftr-426	966	4	,	,	PUNCT
ftr-426	966	5	1968	1968	NUM
ftr-426	966	6	-	-	SYM
ftr-426	966	7	2	2	NUM
ftr-426	966	8	c.b	c.b	PROPN
ftr-426	966	9	.	.	PROPN
ftr-426	966	10	334	334	NUM
ftr-426	966	11	;	;	PUNCT
ftr-426	966	12	ruud	ruud	PROPN
ftr-426	966	13	v.	v.	CCONJ
ftr-426	966	14	comm’r	comm’r	PROPN
ftr-426	966	15	,	,	PUNCT
ftr-426	966	16	28	28	NUM
ftr-426	966	17	t.c	t.c	PROPN
ftr-426	966	18	.	.	PROPN
ftr-426	966	19	memo	memo	NOUN
ftr-426	966	20	(	(	PUNCT
ftr-426	966	21	cch	cch	PROPN
ftr-426	966	22	)	)	PUNCT
ftr-426	966	23	1284	1284	NUM
ftr-426	966	24	,	,	PUNCT
ftr-426	966	25	(	(	PUNCT
ftr-426	966	26	p	p	X
ftr-426	966	27	-	-	PUNCT
ftr-426	966	28	h	h	NOUN
ftr-426	966	29	)	)	PUNCT
ftr-426	966	30	¶	¶	NUM
ftr-426	966	31	69	69	NUM
ftr-426	966	32	,	,	PUNCT
ftr-426	966	33	252	252	NUM
ftr-426	966	34	(	(	PUNCT
ftr-426	966	35	1969	1969	NUM
ftr-426	966	36	)	)	PUNCT
ftr-426	966	37	;	;	PUNCT
ftr-426	966	38	priv	priv	NOUN
ftr-426	966	39	.	.	PUNCT
ftr-426	967	1	ltr	ltr	PROPN
ftr-426	967	2	.	.	PUNCT
ftr-426	967	3	rul	rul	PROPN
ftr-426	967	4	.	.	PUNCT
ftr-426	968	1	8021126	8021126	NUM
ftr-426	968	2	(	(	PUNCT
ftr-426	968	3	feb	feb	PROPN
ftr-426	968	4	.	.	PROPN
ftr-426	968	5	29	29	NUM
ftr-426	968	6	,	,	PUNCT
ftr-426	968	7	1980	1980	NUM
ftr-426	968	8	)	)	PUNCT
ftr-426	968	9	.	.	PUNCT
ftr-426	969	1	254	254	NUM
ftr-426	969	2	.	.	PUNCT
ftr-426	970	1	see	see	VERB
ftr-426	970	2	irc	irc	PROPN
ftr-426	970	3	§	§	PROPN
ftr-426	970	4	§	§	PROPN
ftr-426	970	5	1001	1001	NUM
ftr-426	970	6	,	,	PUNCT
ftr-426	970	7	61(a)(3	61(a)(3	NUM
ftr-426	970	8	)	)	PUNCT
ftr-426	970	9	,	,	PUNCT
ftr-426	970	10	63	63	NUM
ftr-426	970	11	.	.	X
ftr-426	971	1	255	255	NUM
ftr-426	971	2	.	.	PUNCT
ftr-426	972	1	see	see	VERB
ftr-426	972	2	irc	irc	PROPN
ftr-426	972	3	§	§	PROPN
ftr-426	972	4	1033	1033	NUM
ftr-426	972	5	.	.	PUNCT
ftr-426	973	1	256	256	NUM
ftr-426	973	2	.	.	PUNCT
ftr-426	973	3	irc	irc	PROPN
ftr-426	973	4	§	§	PROPN
ftr-426	973	5	1033(a)(2)(a	1033(a)(2)(a	NUM
ftr-426	973	6	)	)	PUNCT
ftr-426	973	7	.	.	PUNCT
ftr-426	974	1	however	however	ADV
ftr-426	974	2	,	,	PUNCT
ftr-426	974	3	if	if	SCONJ
ftr-426	974	4	property	property	NOUN
ftr-426	974	5	is	be	AUX
ftr-426	974	6	involuntarily	involuntarily	ADV
ftr-426	974	7	converted	convert	VERB
ftr-426	974	8	directly	directly	ADV
ftr-426	974	9	into	into	ADP
ftr-426	974	10	qualifying	qualify	VERB
ftr-426	974	11	replacement	replacement	NOUN
ftr-426	974	12	property	property	NOUN
ftr-426	974	13	,	,	PUNCT
ftr-426	974	14	then	then	ADV
ftr-426	974	15	nonrecognition	nonrecognition	NOUN
ftr-426	974	16	of	of	ADP
ftr-426	974	17	gain	gain	NOUN
ftr-426	974	18	is	be	AUX
ftr-426	974	19	mandatory	mandatory	ADJ
ftr-426	974	20	.	.	PUNCT
ftr-426	975	1	irc	irc	PROPN
ftr-426	975	2	§	§	PROPN
ftr-426	975	3	1033(a)(1	1033(a)(1	NUM
ftr-426	975	4	)	)	PUNCT
ftr-426	975	5	.	.	PUNCT
ftr-426	976	1	257	257	NUM
ftr-426	976	2	.	.	PUNCT
ftr-426	976	3	regs	regs	PROPN
ftr-426	976	4	.	.	PUNCT
ftr-426	977	1	§	§	PROPN
ftr-426	977	2	1.1033(a)-2(c)(2	1.1033(a)-2(c)(2	NUM
ftr-426	977	3	)	)	PUNCT
ftr-426	977	4	.	.	PUNCT
ftr-426	978	1	258	258	NUM
ftr-426	978	2	.	.	PUNCT
ftr-426	978	3	regs	regs	PROPN
ftr-426	978	4	.	.	PUNCT
ftr-426	979	1	§	§	PROPN
ftr-426	979	2	1.1033(a)-2(c)(2	1.1033(a)-2(c)(2	NUM
ftr-426	979	3	)	)	PUNCT
ftr-426	979	4	.	.	PUNCT
ftr-426	980	1	this	this	DET
ftr-426	980	2	information	information	NOUN
ftr-426	980	3	may	may	AUX
ftr-426	980	4	be	be	AUX
ftr-426	980	5	included	include	VERB
ftr-426	980	6	on	on	ADP
ftr-426	980	7	an	an	DET
ftr-426	980	8	amended	amend	VERB
ftr-426	980	9	tax	tax	NOUN
ftr-426	980	10	return	return	NOUN
ftr-426	980	11	.	.	PUNCT
ftr-426	981	1	see	see	VERB
ftr-426	981	2	priv	priv	NOUN
ftr-426	981	3	.	.	PUNCT
ftr-426	982	1	ltr	ltr	PROPN
ftr-426	982	2	.	.	PUNCT
ftr-426	982	3	rul	rul	PROPN
ftr-426	982	4	.	.	PROPN
ftr-426	982	5	8424026	8424026	NUM
ftr-426	982	6	(	(	PUNCT
ftr-426	982	7	mar	mar	PROPN
ftr-426	982	8	.	.	PROPN
ftr-426	982	9	12	12	NUM
ftr-426	982	10	,	,	PUNCT
ftr-426	982	11	1984	1984	NUM
ftr-426	982	12	)	)	PUNCT
ftr-426	982	13	.	.	PUNCT
ftr-426	983	1	259	259	X
ftr-426	983	2	.	.	PUNCT
ftr-426	983	3	regs	regs	PROPN
ftr-426	983	4	.	.	PUNCT
ftr-426	984	1	§	§	PROPN
ftr-426	984	2	1.1033(a)-2(c)(2	1.1033(a)-2(c)(2	NUM
ftr-426	984	3	)	)	PUNCT
ftr-426	984	4	.	.	PUNCT
ftr-426	985	1	260	260	NUM
ftr-426	985	2	.	.	PUNCT
ftr-426	985	3	see	see	VERB
ftr-426	985	4	irc	irc	PROPN
ftr-426	985	5	§	§	PROPN
ftr-426	985	6	1033(a)(2)(c	1033(a)(2)(c	NUM
ftr-426	985	7	)	)	PUNCT
ftr-426	985	8	.	.	PUNCT
ftr-426	986	1	however	however	ADV
ftr-426	986	2	,	,	PUNCT
ftr-426	986	3	if	if	SCONJ
ftr-426	986	4	replacement	replacement	NOUN
ftr-426	986	5	property	property	NOUN
ftr-426	986	6	is	be	AUX
ftr-426	986	7	purchased	purchase	VERB
ftr-426	986	8	before	before	SCONJ
ftr-426	986	9	the	the	DET
ftr-426	986	10	beginning	beginning	NOUN
ftr-426	986	11	of	of	ADP
ftr-426	986	12	the	the	DET
ftr-426	986	13	last	last	ADJ
ftr-426	986	14	tax	tax	NOUN
ftr-426	986	15	year	year	NOUN
ftr-426	986	16	casualty	casualty	NOUN
ftr-426	986	17	gain	gain	NOUN
ftr-426	986	18	is	be	AUX
ftr-426	986	19	realized	realize	VERB
ftr-426	986	20	,	,	PUNCT
ftr-426	986	21	any	any	DET
ftr-426	986	22	conversion	conversion	NOUN
ftr-426	986	23	-	-	PUNCT
ftr-426	986	24	related	relate	VERB
ftr-426	986	25	deficiency	deficiency	NOUN
ftr-426	986	26	may	may	AUX
ftr-426	986	27	be	be	AUX
ftr-426	986	28	assessed	assess	VERB
ftr-426	986	29	through	through	ADP
ftr-426	986	30	the	the	DET
ftr-426	986	31	close	close	NOUN
ftr-426	986	32	of	of	ADP
ftr-426	986	33	the	the	DET
ftr-426	986	34	statute	statute	NOUN
ftr-426	986	35	of	of	ADP
ftr-426	986	36	limitations	limitation	NOUN
ftr-426	986	37	for	for	ADP
ftr-426	986	38	the	the	DET
ftr-426	986	39	latest	late	ADJ
ftr-426	986	40	tax	tax	NOUN
ftr-426	986	41	year	year	NOUN
ftr-426	986	42	.	.	PUNCT
ftr-426	987	1	irc	irc	PROPN
ftr-426	987	2	§	§	PROPN
ftr-426	987	3	1033(a)(2)(d	1033(a)(2)(d	NUM
ftr-426	987	4	)	)	PUNCT
ftr-426	987	5	.	.	PUNCT
ftr-426	988	1	this	this	DET
ftr-426	988	2	situation	situation	NOUN
ftr-426	988	3	could	could	AUX
ftr-426	988	4	occur	occur	VERB
ftr-426	988	5	if	if	SCONJ
ftr-426	988	6	insurance	insurance	NOUN
ftr-426	988	7	proceeds	proceed	NOUN
ftr-426	988	8	are	be	AUX
ftr-426	988	9	being	be	AUX
ftr-426	988	10	contested	contest	VERB
ftr-426	988	11	and	and	CCONJ
ftr-426	988	12	the	the	DET
ftr-426	988	13	insured	insure	VERB
ftr-426	988	14	replaces	replace	VERB
ftr-426	988	15	the	the	DET
ftr-426	988	16	property	property	NOUN
ftr-426	988	17	before	before	SCONJ
ftr-426	988	18	the	the	DET
ftr-426	988	19	final	final	ADJ
ftr-426	988	20	settlement	settlement	NOUN
ftr-426	988	21	is	be	AUX
ftr-426	988	22	received	receive	VERB
ftr-426	988	23	.	.	PUNCT
ftr-426	989	1	qualifying	qualify	VERB
ftr-426	989	2	property	property	NOUN
ftr-426	989	3	within	within	ADP
ftr-426	989	4	the	the	DET
ftr-426	989	5	requisite	requisite	ADJ
ftr-426	989	6	time	time	NOUN
ftr-426	989	7	period	period	NOUN
ftr-426	989	8	,	,	PUNCT
ftr-426	989	9	she	she	PRON
ftr-426	989	10	will	will	AUX
ftr-426	989	11	have	have	VERB
ftr-426	989	12	to	to	PART
ftr-426	989	13	recognize	recognize	VERB
ftr-426	989	14	gain	gain	NOUN
ftr-426	989	15	equal	equal	ADJ
ftr-426	989	16	to	to	ADP
ftr-426	989	17	any	any	DET
ftr-426	989	18	shortfall.252	shortfall.252	NOUN
ftr-426	989	19	notably	notably	ADV
ftr-426	989	20	,	,	PUNCT
ftr-426	989	21	a	a	DET
ftr-426	989	22	disaster	disaster	NOUN
ftr-426	989	23	victim	victim	NOUN
ftr-426	989	24	does	do	AUX
ftr-426	989	25	not	not	PART
ftr-426	989	26	have	have	VERB
ftr-426	989	27	to	to	PART
ftr-426	989	28	reinvest	reinvest	VERB
ftr-426	989	29	specifically	specifically	ADV
ftr-426	989	30	her	her	PRON
ftr-426	989	31	cash	cash	NOUN
ftr-426	989	32	proceeds	proceed	NOUN
ftr-426	989	33	,	,	PUNCT
ftr-426	989	34	she	she	PRON
ftr-426	989	35	may	may	AUX
ftr-426	989	36	acquire	acquire	VERB
ftr-426	989	37	the	the	DET
ftr-426	989	38	replacement	replacement	NOUN
ftr-426	989	39	property	property	NOUN
ftr-426	989	40	with	with	ADP
ftr-426	989	41	debt	debt	NOUN
ftr-426	989	42	and	and	CCONJ
ftr-426	989	43	use	use	VERB
ftr-426	989	44	some	some	PRON
ftr-426	989	45	or	or	CCONJ
ftr-426	989	46	all	all	PRON
ftr-426	989	47	of	of	ADP
ftr-426	989	48	her	her	PRON
ftr-426	989	49	cash	cash	NOUN
ftr-426	989	50	proceeds	proceed	NOUN
ftr-426	989	51	for	for	ADP
ftr-426	989	52	other	other	ADJ
ftr-426	989	53	purposes	purpose	NOUN
ftr-426	989	54	and	and	CCONJ
ftr-426	989	55	qualify	qualify	VERB
ftr-426	989	56	for	for	ADP
ftr-426	989	57	nonrecognition	nonrecognition	NOUN
ftr-426	989	58	treatment.253	treatment.253	NOUN
ftr-426	989	59	in	in	ADP
ftr-426	989	60	many	many	ADJ
ftr-426	989	61	cases	case	NOUN
ftr-426	989	62	,	,	PUNCT
ftr-426	989	63	disaster	disaster	NOUN
ftr-426	989	64	victims	victim	NOUN
ftr-426	989	65	desiring	desire	VERB
ftr-426	989	66	to	to	PART
ftr-426	989	67	rebuild	rebuild	VERB
ftr-426	989	68	their	their	PRON
ftr-426	989	69	lives	life	NOUN
ftr-426	989	70	by	by	ADP
ftr-426	989	71	replacing	replace	VERB
ftr-426	989	72	their	their	PRON
ftr-426	989	73	damaged	damage	VERB
ftr-426	989	74	property	property	NOUN
ftr-426	989	75	will	will	AUX
ftr-426	989	76	satisfy	satisfy	VERB
ftr-426	989	77	the	the	DET
ftr-426	989	78	nonrecognition	nonrecognition	NOUN
ftr-426	989	79	requirements	requirement	NOUN
ftr-426	989	80	inadvertently	inadvertently	ADV
ftr-426	989	81	.	.	PUNCT
ftr-426	990	1	however	however	ADV
ftr-426	990	2	,	,	PUNCT
ftr-426	990	3	if	if	SCONJ
ftr-426	990	4	the	the	DET
ftr-426	990	5	specific	specific	ADJ
ftr-426	990	6	requirements	requirement	NOUN
ftr-426	990	7	are	be	AUX
ftr-426	990	8	not	not	PART
ftr-426	990	9	satisfied	satisfy	VERB
ftr-426	990	10	the	the	DET
ftr-426	990	11	disaster	disaster	NOUN
ftr-426	990	12	victim	victim	NOUN
ftr-426	990	13	would	would	AUX
ftr-426	990	14	have	have	VERB
ftr-426	990	15	to	to	PART
ftr-426	990	16	recognize	recognize	VERB
ftr-426	990	17	her	her	PRON
ftr-426	990	18	gain	gain	NOUN
ftr-426	990	19	,	,	PUNCT
ftr-426	990	20	albeit	albeit	SCONJ
ftr-426	990	21	at	at	ADP
ftr-426	990	22	potentially	potentially	ADV
ftr-426	990	23	favorable	favorable	ADJ
ftr-426	990	24	tax	tax	NOUN
ftr-426	990	25	rates.254	rates.254	NOUN
ftr-426	990	26	a	a	DET
ftr-426	990	27	disaster	disaster	NOUN
ftr-426	990	28	victim	victim	NOUN
ftr-426	990	29	who	who	PRON
ftr-426	990	30	is	be	AUX
ftr-426	990	31	unaware	unaware	ADJ
ftr-426	990	32	of	of	ADP
ftr-426	990	33	these	these	DET
ftr-426	990	34	requirements	requirement	NOUN
ftr-426	990	35	could	could	AUX
ftr-426	990	36	reinvest	reinvest	VERB
ftr-426	990	37	all	all	PRON
ftr-426	990	38	of	of	ADP
ftr-426	990	39	her	her	PRON
ftr-426	990	40	insurance	insurance	NOUN
ftr-426	990	41	proceeds	proceed	NOUN
ftr-426	990	42	in	in	ADP
ftr-426	990	43	property	property	NOUN
ftr-426	990	44	that	that	PRON
ftr-426	990	45	does	do	AUX
ftr-426	990	46	not	not	PART
ftr-426	990	47	qualify	qualify	VERB
ftr-426	990	48	for	for	ADP
ftr-426	990	49	nonrecognition	nonrecognition	NOUN
ftr-426	990	50	treatment	treatment	NOUN
ftr-426	990	51	or	or	CCONJ
ftr-426	990	52	property	property	NOUN
ftr-426	990	53	that	that	PRON
ftr-426	990	54	does	do	AUX
ftr-426	990	55	qualify	qualify	VERB
ftr-426	990	56	,	,	PUNCT
ftr-426	990	57	but	but	CCONJ
ftr-426	990	58	after	after	ADP
ftr-426	990	59	the	the	DET
ftr-426	990	60	close	close	NOUN
ftr-426	990	61	of	of	ADP
ftr-426	990	62	the	the	DET
ftr-426	990	63	reinvestment	reinvestment	NOUN
ftr-426	990	64	period	period	NOUN
ftr-426	990	65	and	and	CCONJ
ftr-426	990	66	owe	owe	VERB
ftr-426	990	67	tax	tax	NOUN
ftr-426	990	68	dollars	dollar	NOUN
ftr-426	990	69	that	that	PRON
ftr-426	990	70	she	she	PRON
ftr-426	990	71	has	have	AUX
ftr-426	990	72	spent	spend	VERB
ftr-426	990	73	.	.	PUNCT
ftr-426	991	1	because	because	SCONJ
ftr-426	991	2	this	this	DET
ftr-426	991	3	nonrecognition	nonrecognition	NOUN
ftr-426	991	4	provision	provision	NOUN
ftr-426	991	5	has	have	VERB
ftr-426	991	6	a	a	DET
ftr-426	991	7	number	number	NOUN
ftr-426	991	8	of	of	ADP
ftr-426	991	9	detailed	detailed	ADJ
ftr-426	991	10	requirements255	requirements255	PROPN
ftr-426	991	11	disaster	disaster	NOUN
ftr-426	991	12	victims	victim	NOUN
ftr-426	991	13	should	should	AUX
ftr-426	991	14	carefully	carefully	ADV
ftr-426	991	15	plan	plan	VERB
ftr-426	991	16	the	the	DET
ftr-426	991	17	reinvestment	reinvestment	NOUN
ftr-426	991	18	of	of	ADP
ftr-426	991	19	their	their	PRON
ftr-426	991	20	insurance	insurance	NOUN
ftr-426	991	21	proceeds	proceed	NOUN
ftr-426	991	22	to	to	PART
ftr-426	991	23	ensure	ensure	VERB
ftr-426	991	24	they	they	PRON
ftr-426	991	25	receive	receive	VERB
ftr-426	991	26	the	the	DET
ftr-426	991	27	desired	desire	VERB
ftr-426	991	28	treatment	treatment	NOUN
ftr-426	991	29	.	.	PUNCT
ftr-426	992	1	a.	a.	NOUN
ftr-426	992	2	taxpayer	taxpayer	PROPN
ftr-426	992	3	must	must	AUX
ftr-426	992	4	make	make	VERB
ftr-426	992	5	a	a	DET
ftr-426	992	6	valid	valid	ADJ
ftr-426	992	7	election	election	NOUN
ftr-426	992	8	for	for	ADP
ftr-426	992	9	nonrecognition	nonrecognition	NOUN
ftr-426	992	10	treatment	treatment	NOUN
ftr-426	992	11	nonrecognition	nonrecognition	NOUN
ftr-426	992	12	treatment	treatment	NOUN
ftr-426	992	13	under	under	ADP
ftr-426	992	14	this	this	DET
ftr-426	992	15	provision	provision	NOUN
ftr-426	992	16	is	be	AUX
ftr-426	992	17	elective.256	elective.256	PROPN
ftr-426	992	18	a	a	DET
ftr-426	992	19	disaster	disaster	NOUN
ftr-426	992	20	victim	victim	NOUN
ftr-426	992	21	makes	make	VERB
ftr-426	992	22	the	the	DET
ftr-426	992	23	election	election	NOUN
ftr-426	992	24	by	by	ADP
ftr-426	992	25	excluding	exclude	VERB
ftr-426	992	26	all	all	PRON
ftr-426	992	27	or	or	CCONJ
ftr-426	992	28	some	some	PRON
ftr-426	992	29	of	of	ADP
ftr-426	992	30	her	her	PRON
ftr-426	992	31	casualty	casualty	NOUN
ftr-426	992	32	gain	gain	NOUN
ftr-426	992	33	from	from	ADP
ftr-426	992	34	her	her	PRON
ftr-426	992	35	annual	annual	ADJ
ftr-426	992	36	federal	federal	ADJ
ftr-426	992	37	income	income	NOUN
ftr-426	992	38	tax	tax	NOUN
ftr-426	992	39	return.257	return.257	NOUN
ftr-426	992	40	the	the	DET
ftr-426	992	41	regulations	regulation	NOUN
ftr-426	992	42	also	also	ADV
ftr-426	992	43	require	require	VERB
ftr-426	992	44	taxpayers	taxpayer	NOUN
ftr-426	992	45	to	to	PART
ftr-426	992	46	provide	provide	VERB
ftr-426	992	47	details	detail	NOUN
ftr-426	992	48	regarding	regard	VERB
ftr-426	992	49	the	the	DET
ftr-426	992	50	gain	gain	NOUN
ftr-426	992	51	realized	realize	VERB
ftr-426	992	52	including	include	VERB
ftr-426	992	53	any	any	DET
ftr-426	992	54	information	information	NOUN
ftr-426	992	55	about	about	ADP
ftr-426	992	56	the	the	DET
ftr-426	992	57	acquisition	acquisition	NOUN
ftr-426	992	58	of	of	ADP
ftr-426	992	59	replacement	replacement	NOUN
ftr-426	992	60	property	property	NOUN
ftr-426	992	61	,	,	PUNCT
ftr-426	992	62	including	include	VERB
ftr-426	992	63	the	the	DET
ftr-426	992	64	cost	cost	NOUN
ftr-426	992	65	,	,	PUNCT
ftr-426	992	66	description	description	NOUN
ftr-426	992	67	and	and	CCONJ
ftr-426	992	68	date	date	NOUN
ftr-426	992	69	of	of	ADP
ftr-426	992	70	acquisition.258	acquisition.258	PROPN
ftr-426	992	71	however	however	ADV
ftr-426	992	72	even	even	ADV
ftr-426	992	73	if	if	SCONJ
ftr-426	992	74	a	a	DET
ftr-426	992	75	taxpayer	taxpayer	NOUN
ftr-426	992	76	fails	fail	VERB
ftr-426	992	77	to	to	PART
ftr-426	992	78	include	include	VERB
ftr-426	992	79	any	any	DET
ftr-426	992	80	information	information	NOUN
ftr-426	992	81	about	about	ADP
ftr-426	992	82	her	her	PRON
ftr-426	992	83	casualty	casualty	NOUN
ftr-426	992	84	gain	gain	NOUN
ftr-426	992	85	from	from	ADP
ftr-426	992	86	her	her	PRON
ftr-426	992	87	return	return	NOUN
ftr-426	992	88	,	,	PUNCT
ftr-426	992	89	the	the	DET
ftr-426	992	90	government	government	NOUN
ftr-426	992	91	will	will	AUX
ftr-426	992	92	deem	deem	VERB
ftr-426	992	93	that	that	SCONJ
ftr-426	992	94	she	she	PRON
ftr-426	992	95	has	have	AUX
ftr-426	992	96	made	make	VERB
ftr-426	992	97	a	a	DET
ftr-426	992	98	nonrecognition	nonrecognition	NOUN
ftr-426	992	99	election.259	election.259	NOUN
ftr-426	992	100	taxpayers	taxpayer	NOUN
ftr-426	992	101	who	who	PRON
ftr-426	992	102	make	make	VERB
ftr-426	992	103	this	this	DET
ftr-426	992	104	election	election	NOUN
ftr-426	992	105	have	have	AUX
ftr-426	992	106	also	also	ADV
ftr-426	992	107	agreed	agree	VERB
ftr-426	992	108	to	to	PART
ftr-426	992	109	extend	extend	VERB
ftr-426	992	110	the	the	DET
ftr-426	992	111	statute	statute	NOUN
ftr-426	992	112	of	of	ADP
ftr-426	992	113	limitations	limitation	NOUN
ftr-426	992	114	for	for	ADP
ftr-426	992	115	assessment	assessment	NOUN
ftr-426	992	116	of	of	ADP
ftr-426	992	117	conversion	conversion	NOUN
ftr-426	992	118	-	-	PUNCT
ftr-426	992	119	related	relate	VERB
ftr-426	992	120	deficiencies	deficiency	NOUN
ftr-426	992	121	for	for	ADP
ftr-426	992	122	up	up	ADP
ftr-426	992	123	to	to	PART
ftr-426	992	124	three	three	NUM
ftr-426	992	125	years	year	NOUN
ftr-426	992	126	after	after	SCONJ
ftr-426	992	127	the	the	DET
ftr-426	992	128	taxpayer	taxpayer	NOUN
ftr-426	992	129	affirmatively	affirmatively	ADV
ftr-426	992	130	notifies	notify	VERB
ftr-426	992	131	the	the	DET
ftr-426	992	132	government	government	NOUN
ftr-426	992	133	that	that	SCONJ
ftr-426	992	134	she	she	PRON
ftr-426	992	135	has	have	VERB
ftr-426	992	136	or	or	CCONJ
ftr-426	992	137	has	have	AUX
ftr-426	992	138	not	not	PART
ftr-426	992	139	made	make	VERB
ftr-426	992	140	a	a	DET
ftr-426	992	141	qualifying	qualifying	NOUN
ftr-426	992	142	replacement	replacement	NOUN
ftr-426	992	143	for	for	ADP
ftr-426	992	144	each	each	DET
ftr-426	992	145	tax	tax	NOUN
ftr-426	992	146	year	year	NOUN
ftr-426	992	147	in	in	ADP
ftr-426	992	148	which	which	PRON
ftr-426	992	149	she	she	PRON
ftr-426	992	150	realized	realize	VERB
ftr-426	992	151	any	any	DET
ftr-426	992	152	casualty	casualty	NOUN
ftr-426	992	153	gain.260	gain.260	NOUN
ftr-426	992	154	taxpayers	taxpayer	NOUN
ftr-426	992	155	are	be	AUX
ftr-426	992	156	thereby	thereby	ADV
ftr-426	992	157	992	992	NUM
ftr-426	992	158	florida	florida	PROPN
ftr-426	992	159	tax	tax	NOUN
ftr-426	992	160	review	review	NOUN
ftr-426	992	161	[	[	X
ftr-426	992	162	vol.6:10	vol.6:10	PROPN
ftr-426	992	163	261	261	NUM
ftr-426	992	164	.	.	PUNCT
ftr-426	993	1	regs	regs	PROPN
ftr-426	993	2	.	.	PUNCT
ftr-426	994	1	§	§	PROPN
ftr-426	994	2	1.1033(a)-2(c)(2	1.1033(a)-2(c)(2	NUM
ftr-426	994	3	)	)	PUNCT
ftr-426	995	1	;	;	PUNCT
ftr-426	995	2	see	see	VERB
ftr-426	995	3	tech	tech	NOUN
ftr-426	995	4	.	.	PUNCT
ftr-426	996	1	adv	adv	PROPN
ftr-426	996	2	.	.	PUNCT
ftr-426	996	3	mem	mem	PROPN
ftr-426	996	4	.	.	PUNCT
ftr-426	997	1	78	78	NUM
ftr-426	997	2	-	-	SYM
ftr-426	997	3	09	09	NUM
ftr-426	997	4	-	-	PUNCT
ftr-426	997	5	006	006	NUM
ftr-426	997	6	(	(	PUNCT
ftr-426	997	7	1978	1978	NUM
ftr-426	997	8	)	)	PUNCT
ftr-426	997	9	(	(	PUNCT
ftr-426	997	10	interpreting	interpret	VERB
ftr-426	997	11	the	the	DET
ftr-426	997	12	situations	situation	NOUN
ftr-426	997	13	in	in	ADP
ftr-426	997	14	which	which	PRON
ftr-426	997	15	the	the	DET
ftr-426	997	16	election	election	NOUN
ftr-426	997	17	may	may	AUX
ftr-426	997	18	be	be	AUX
ftr-426	997	19	altered	alter	VERB
ftr-426	997	20	or	or	CCONJ
ftr-426	997	21	revoked	revoke	VERB
ftr-426	997	22	)	)	PUNCT
ftr-426	997	23	.	.	PUNCT
ftr-426	998	1	262	262	NUM
ftr-426	998	2	.	.	PUNCT
ftr-426	998	3	regs	regs	PROPN
ftr-426	998	4	.	.	PUNCT
ftr-426	999	1	§	§	PROPN
ftr-426	999	2	1.1033(a)-2(c)(2	1.1033(a)-2(c)(2	NUM
ftr-426	999	3	)	)	PUNCT
ftr-426	999	4	.	.	PUNCT
ftr-426	1000	1	263	263	NUM
ftr-426	1000	2	.	.	PUNCT
ftr-426	1001	1	see	see	VERB
ftr-426	1001	2	p	p	PROPN
ftr-426	1001	3	riv	riv	PROPN
ftr-426	1001	4	.	.	PUNCT
ftr-426	1002	1	ltr	ltr	PROPN
ftr-426	1002	2	.	.	PUNCT
ftr-426	1003	1	rul	rul	PROPN
ftr-426	1003	2	.	.	PUNCT
ftr-426	1003	3	9548005	9548005	NUM
ftr-426	1004	1	(	(	PUNCT
ftr-426	1004	2	ruling	rule	VERB
ftr-426	1004	3	that	that	SCONJ
ftr-426	1004	4	in	in	ADP
ftr-426	1004	5	addition	addition	NOUN
ftr-426	1004	6	to	to	ADP
ftr-426	1004	7	interest	interest	NOUN
ftr-426	1004	8	on	on	ADP
ftr-426	1004	9	the	the	DET
ftr-426	1004	10	tax	tax	NOUN
ftr-426	1004	11	deficiency	deficiency	NOUN
ftr-426	1004	12	,	,	PUNCT
ftr-426	1004	13	late	late	ADJ
ftr-426	1004	14	filing	filing	NOUN
ftr-426	1004	15	penalties	penalty	NOUN
ftr-426	1004	16	were	be	AUX
ftr-426	1004	17	applicable	applicable	ADJ
ftr-426	1004	18	)	)	PUNCT
ftr-426	1004	19	.	.	PUNCT
ftr-426	1005	1	264	264	X
ftr-426	1005	2	.	.	PUNCT
ftr-426	1005	3	regs	regs	PROPN
ftr-426	1005	4	.	.	PUNCT
ftr-426	1006	1	§	§	PROPN
ftr-426	1006	2	1.1033(a)-(2)(c)(2	1.1033(a)-(2)(c)(2	NUM
ftr-426	1006	3	)	)	PUNCT
ftr-426	1006	4	.	.	PUNCT
ftr-426	1007	1	265	265	NUM
ftr-426	1007	2	.	.	PUNCT
ftr-426	1008	1	see	see	VERB
ftr-426	1008	2	santucci	santucci	NOUN
ftr-426	1008	3	v.	v.	ADP
ftr-426	1008	4	comm’r	comm’r	NOUN
ftr-426	1008	5	,	,	PUNCT
ftr-426	1009	1	32	32	NUM
ftr-426	1009	2	t.c	t.c	PROPN
ftr-426	1009	3	.	.	PROPN
ftr-426	1009	4	memo	memo	NOUN
ftr-426	1009	5	(	(	PUNCT
ftr-426	1009	6	cch	cch	PROPN
ftr-426	1009	7	)	)	PUNCT
ftr-426	1009	8	840	840	NUM
ftr-426	1009	9	,	,	PUNCT
ftr-426	1009	10	t.c	t.c	PROPN
ftr-426	1009	11	.	.	PROPN
ftr-426	1009	12	memo	memo	NOUN
ftr-426	1009	13	(	(	PUNCT
ftr-426	1009	14	p	p	NOUN
ftr-426	1009	15	-	-	PUNCT
ftr-426	1009	16	h	h	NOUN
ftr-426	1009	17	)	)	PUNCT
ftr-426	1009	18	¶	¶	NOUN
ftr-426	1009	19	73,178	73,178	NUM
ftr-426	1009	20	(	(	PUNCT
ftr-426	1009	21	1973	1973	NUM
ftr-426	1009	22	)	)	PUNCT
ftr-426	1009	23	,	,	PUNCT
ftr-426	1009	24	(	(	PUNCT
ftr-426	1009	25	holding	hold	VERB
ftr-426	1009	26	that	that	SCONJ
ftr-426	1009	27	an	an	DET
ftr-426	1009	28	amended	amend	VERB
ftr-426	1009	29	return	return	NOUN
ftr-426	1009	30	election	election	NOUN
ftr-426	1009	31	must	must	AUX
ftr-426	1009	32	be	be	AUX
ftr-426	1009	33	made	make	VERB
ftr-426	1009	34	before	before	ADP
ftr-426	1009	35	the	the	DET
ftr-426	1009	36	close	close	NOUN
ftr-426	1009	37	of	of	ADP
ftr-426	1009	38	the	the	DET
ftr-426	1009	39	replacement	replacement	NOUN
ftr-426	1009	40	period	period	NOUN
ftr-426	1009	41	)	)	PUNCT
ftr-426	1009	42	.	.	PUNCT
ftr-426	1010	1	266	266	X
ftr-426	1010	2	.	.	PUNCT
ftr-426	1011	1	see	see	VERB
ftr-426	1011	2	edwards	edwards	PROPN
ftr-426	1011	3	,	,	PUNCT
ftr-426	1011	4	supra	supra	PROPN
ftr-426	1011	5	note	note	PROPN
ftr-426	1011	6	190	190	NUM
ftr-426	1011	7	,	,	PUNCT
ftr-426	1011	8	at	at	ADP
ftr-426	1011	9	a-18	a-18	NOUN
ftr-426	1011	10	(	(	PUNCT
ftr-426	1011	11	citing	cite	VERB
ftr-426	1011	12	rev	rev	PROPN
ftr-426	1011	13	.	.	PROPN
ftr-426	1011	14	rul	rul	PROPN
ftr-426	1011	15	.	.	PUNCT
ftr-426	1012	1	63	63	NUM
ftr-426	1012	2	-	-	SYM
ftr-426	1012	3	127	127	NUM
ftr-426	1012	4	,	,	PUNCT
ftr-426	1012	5	1963	1963	NUM
ftr-426	1012	6	-	-	SYM
ftr-426	1012	7	2	2	NUM
ftr-426	1012	8	c.b	c.b	PROPN
ftr-426	1012	9	.	.	PROPN
ftr-426	1012	10	333	333	NUM
ftr-426	1012	11	,	,	PUNCT
ftr-426	1012	12	for	for	ADP
ftr-426	1012	13	the	the	DET
ftr-426	1012	14	proposition	proposition	NOUN
ftr-426	1012	15	that	that	SCONJ
ftr-426	1012	16	the	the	DET
ftr-426	1012	17	refund	refund	NOUN
ftr-426	1012	18	claim	claim	NOUN
ftr-426	1012	19	must	must	AUX
ftr-426	1012	20	be	be	AUX
ftr-426	1012	21	filed	file	VERB
ftr-426	1012	22	within	within	ADP
ftr-426	1012	23	the	the	DET
ftr-426	1012	24	statutory	statutory	ADJ
ftr-426	1012	25	period	period	NOUN
ftr-426	1012	26	for	for	ADP
ftr-426	1012	27	refund	refund	NOUN
ftr-426	1012	28	claims	claim	NOUN
ftr-426	1012	29	and	and	CCONJ
ftr-426	1012	30	not	not	PART
ftr-426	1012	31	within	within	ADP
ftr-426	1012	32	the	the	DET
ftr-426	1012	33	replacement	replacement	NOUN
ftr-426	1012	34	period	period	NOUN
ftr-426	1012	35	and	and	CCONJ
ftr-426	1012	36	recommending	recommend	VERB
ftr-426	1012	37	that	that	SCONJ
ftr-426	1012	38	cautious	cautious	ADJ
ftr-426	1012	39	taxpayers	taxpayer	NOUN
ftr-426	1012	40	file	file	VERB
ftr-426	1012	41	their	their	PRON
ftr-426	1012	42	refund	refund	NOUN
ftr-426	1012	43	claim	claim	NOUN
ftr-426	1012	44	within	within	ADP
ftr-426	1012	45	both	both	DET
ftr-426	1012	46	time	time	NOUN
ftr-426	1012	47	periods	period	NOUN
ftr-426	1012	48	)	)	PUNCT
ftr-426	1012	49	.	.	PUNCT
ftr-426	1013	1	267	267	X
ftr-426	1013	2	.	.	PUNCT
ftr-426	1014	1	see	see	VERB
ftr-426	1014	2	irc	irc	PROPN
ftr-426	1014	3	§	§	PROPN
ftr-426	1014	4	§	§	PROPN
ftr-426	1014	5	6072	6072	NUM
ftr-426	1014	6	(	(	PUNCT
ftr-426	1014	7	describing	describe	VERB
ftr-426	1014	8	annual	annual	ADJ
ftr-426	1014	9	due	due	ADJ
ftr-426	1014	10	date	date	NOUN
ftr-426	1014	11	for	for	ADP
ftr-426	1014	12	individual	individual	ADJ
ftr-426	1014	13	income	income	NOUN
ftr-426	1014	14	tax	tax	NOUN
ftr-426	1014	15	returns	return	NOUN
ftr-426	1014	16	)	)	PUNCT
ftr-426	1014	17	,	,	PUNCT
ftr-426	1014	18	6081	6081	NUM
ftr-426	1014	19	(	(	PUNCT
ftr-426	1014	20	describing	describe	VERB
ftr-426	1014	21	extensions	extension	NOUN
ftr-426	1014	22	for	for	ADP
ftr-426	1014	23	the	the	DET
ftr-426	1014	24	due	due	ADJ
ftr-426	1014	25	dates	date	NOUN
ftr-426	1014	26	for	for	ADP
ftr-426	1014	27	filing	file	VERB
ftr-426	1014	28	tax	tax	NOUN
ftr-426	1014	29	returns	return	NOUN
ftr-426	1014	30	)	)	PUNCT
ftr-426	1014	31	;	;	PUNCT
ftr-426	1014	32	regs	reg	NOUN
ftr-426	1014	33	.	.	PUNCT
ftr-426	1015	1	§	§	PROPN
ftr-426	1015	2	1.6081	1.6081	NUM
ftr-426	1015	3	-	-	SYM
ftr-426	1015	4	4	4	NUM
ftr-426	1015	5	(	(	PUNCT
ftr-426	1015	6	setting	set	VERB
ftr-426	1015	7	forth	forth	ADP
ftr-426	1015	8	the	the	DET
ftr-426	1015	9	details	detail	NOUN
ftr-426	1015	10	for	for	ADP
ftr-426	1015	11	an	an	DET
ftr-426	1015	12	automatic	automatic	ADJ
ftr-426	1015	13	extension	extension	NOUN
ftr-426	1015	14	of	of	ADP
ftr-426	1015	15	time	time	NOUN
ftr-426	1015	16	for	for	ADP
ftr-426	1015	17	filing	file	VERB
ftr-426	1015	18	individual	individual	ADJ
ftr-426	1015	19	income	income	NOUN
ftr-426	1015	20	tax	tax	NOUN
ftr-426	1015	21	returns	return	NOUN
ftr-426	1015	22	)	)	PUNCT
ftr-426	1015	23	.	.	PUNCT
ftr-426	1016	1	268	268	NUM
ftr-426	1016	2	.	.	PUNCT
ftr-426	1016	3	regs	regs	PROPN
ftr-426	1016	4	.	.	PUNCT
ftr-426	1017	1	§	§	PROPN
ftr-426	1017	2	1.1033(a)-(2)(c)(2	1.1033(a)-(2)(c)(2	NUM
ftr-426	1017	3	)	)	PUNCT
ftr-426	1017	4	.	.	PUNCT
ftr-426	1018	1	motivated	motivated	ADJ
ftr-426	1018	2	to	to	PART
ftr-426	1018	3	keep	keep	VERB
ftr-426	1018	4	the	the	DET
ftr-426	1018	5	government	government	NOUN
ftr-426	1018	6	informed	inform	VERB
ftr-426	1018	7	about	about	ADP
ftr-426	1018	8	their	their	PRON
ftr-426	1018	9	replacements	replacement	NOUN
ftr-426	1018	10	to	to	PART
ftr-426	1018	11	start	start	VERB
ftr-426	1018	12	the	the	DET
ftr-426	1018	13	running	running	NOUN
ftr-426	1018	14	of	of	ADP
ftr-426	1018	15	the	the	DET
ftr-426	1018	16	extended	extended	ADJ
ftr-426	1018	17	statute	statute	NOUN
ftr-426	1018	18	of	of	ADP
ftr-426	1018	19	limitations	limitation	NOUN
ftr-426	1018	20	.	.	PUNCT
ftr-426	1019	1	taxpayers	taxpayer	NOUN
ftr-426	1019	2	who	who	PRON
ftr-426	1019	3	make	make	VERB
ftr-426	1019	4	this	this	DET
ftr-426	1019	5	election	election	NOUN
ftr-426	1019	6	may	may	AUX
ftr-426	1019	7	revoke	revoke	VERB
ftr-426	1019	8	or	or	CCONJ
ftr-426	1019	9	change	change	VERB
ftr-426	1019	10	it	it	PRON
ftr-426	1019	11	if	if	SCONJ
ftr-426	1019	12	sufficient	sufficient	ADJ
ftr-426	1019	13	qualifying	qualifying	NOUN
ftr-426	1019	14	replacement	replacement	NOUN
ftr-426	1019	15	property	property	NOUN
ftr-426	1019	16	is	be	AUX
ftr-426	1019	17	not	not	PART
ftr-426	1019	18	acquired	acquire	VERB
ftr-426	1019	19	within	within	ADP
ftr-426	1019	20	the	the	DET
ftr-426	1019	21	replacement	replacement	NOUN
ftr-426	1019	22	period.261	period.261	NOUN
ftr-426	1019	23	if	if	SCONJ
ftr-426	1019	24	the	the	DET
ftr-426	1019	25	disaster	disaster	NOUN
ftr-426	1019	26	victim	victim	NOUN
ftr-426	1019	27	fails	fail	VERB
ftr-426	1019	28	to	to	PART
ftr-426	1019	29	satisfy	satisfy	VERB
ftr-426	1019	30	the	the	DET
ftr-426	1019	31	replacement	replacement	NOUN
ftr-426	1019	32	requirements	requirement	NOUN
ftr-426	1019	33	,	,	PUNCT
ftr-426	1019	34	she	she	PRON
ftr-426	1019	35	must	must	AUX
ftr-426	1019	36	amend	amend	VERB
ftr-426	1019	37	the	the	DET
ftr-426	1019	38	return	return	NOUN
ftr-426	1019	39	for	for	ADP
ftr-426	1019	40	the	the	DET
ftr-426	1019	41	tax	tax	NOUN
ftr-426	1019	42	year	year	NOUN
ftr-426	1019	43	in	in	ADP
ftr-426	1019	44	which	which	PRON
ftr-426	1019	45	the	the	DET
ftr-426	1019	46	casualty	casualty	NOUN
ftr-426	1019	47	gain	gain	NOUN
ftr-426	1019	48	was	be	AUX
ftr-426	1019	49	realized	realize	VERB
ftr-426	1019	50	and	and	CCONJ
ftr-426	1019	51	include	include	VERB
ftr-426	1019	52	her	her	PRON
ftr-426	1019	53	casualty	casualty	NOUN
ftr-426	1019	54	gain	gain	NOUN
ftr-426	1019	55	in	in	ADP
ftr-426	1019	56	her	her	PRON
ftr-426	1019	57	gross	gross	ADJ
ftr-426	1019	58	income.262	income.262	NOUN
ftr-426	1019	59	any	any	DET
ftr-426	1019	60	applicable	applicable	ADJ
ftr-426	1019	61	income	income	NOUN
ftr-426	1019	62	taxes	taxis	NOUN
ftr-426	1019	63	,	,	PUNCT
ftr-426	1019	64	interest	interest	NOUN
ftr-426	1019	65	,	,	PUNCT
ftr-426	1019	66	and	and	CCONJ
ftr-426	1019	67	penalties	penalty	NOUN
ftr-426	1019	68	will	will	AUX
ftr-426	1019	69	be	be	AUX
ftr-426	1019	70	due	due	ADJ
ftr-426	1019	71	and	and	CCONJ
ftr-426	1019	72	payable	payable	ADJ
ftr-426	1019	73	with	with	ADP
ftr-426	1019	74	the	the	DET
ftr-426	1019	75	amended	amend	VERB
ftr-426	1019	76	return.263	return.263	NOUN
ftr-426	1019	77	if	if	SCONJ
ftr-426	1019	78	a	a	DET
ftr-426	1019	79	disaster	disaster	NOUN
ftr-426	1019	80	victim	victim	NOUN
ftr-426	1019	81	files	file	VERB
ftr-426	1019	82	her	her	PRON
ftr-426	1019	83	tax	tax	NOUN
ftr-426	1019	84	return	return	NOUN
ftr-426	1019	85	inadvertently	inadvertently	ADV
ftr-426	1019	86	or	or	CCONJ
ftr-426	1019	87	intentionally	intentionally	ADV
ftr-426	1019	88	reporting	report	VERB
ftr-426	1019	89	her	her	PRON
ftr-426	1019	90	casualty	casualty	NOUN
ftr-426	1019	91	gain	gain	NOUN
ftr-426	1019	92	and	and	CCONJ
ftr-426	1019	93	later	later	ADV
ftr-426	1019	94	decides	decide	VERB
ftr-426	1019	95	she	she	PRON
ftr-426	1019	96	would	would	AUX
ftr-426	1019	97	like	like	VERB
ftr-426	1019	98	to	to	PART
ftr-426	1019	99	defer	defer	VERB
ftr-426	1019	100	its	its	PRON
ftr-426	1019	101	recognition	recognition	NOUN
ftr-426	1019	102	,	,	PUNCT
ftr-426	1019	103	she	she	PRON
ftr-426	1019	104	may	may	AUX
ftr-426	1019	105	file	file	VERB
ftr-426	1019	106	an	an	DET
ftr-426	1019	107	amended	amend	VERB
ftr-426	1019	108	returning	returning	NOUN
ftr-426	1019	109	excluding	exclude	VERB
ftr-426	1019	110	the	the	DET
ftr-426	1019	111	gain	gain	NOUN
ftr-426	1019	112	and	and	CCONJ
ftr-426	1019	113	making	make	VERB
ftr-426	1019	114	the	the	DET
ftr-426	1019	115	nonrecognition	nonrecognition	NOUN
ftr-426	1019	116	election.264	election.264	SCONJ
ftr-426	1019	117	the	the	DET
ftr-426	1019	118	taxpayer	taxpayer	NOUN
ftr-426	1019	119	must	must	AUX
ftr-426	1019	120	file	file	VERB
ftr-426	1019	121	an	an	DET
ftr-426	1019	122	amended	amend	VERB
ftr-426	1019	123	return	return	NOUN
ftr-426	1019	124	election	election	NOUN
ftr-426	1019	125	before	before	ADP
ftr-426	1019	126	the	the	DET
ftr-426	1019	127	expiration	expiration	NOUN
ftr-426	1019	128	of	of	ADP
ftr-426	1019	129	the	the	DET
ftr-426	1019	130	replacement	replacement	NOUN
ftr-426	1019	131	period.265	period.265	NOUN
ftr-426	1019	132	if	if	SCONJ
ftr-426	1019	133	the	the	DET
ftr-426	1019	134	taxpayer	taxpayer	NOUN
ftr-426	1019	135	timely	timely	ADV
ftr-426	1019	136	satisfies	satisfy	VERB
ftr-426	1019	137	the	the	DET
ftr-426	1019	138	requirements	requirement	NOUN
ftr-426	1019	139	for	for	ADP
ftr-426	1019	140	nonrecognition	nonrecognition	NOUN
ftr-426	1019	141	,	,	PUNCT
ftr-426	1019	142	she	she	PRON
ftr-426	1019	143	will	will	AUX
ftr-426	1019	144	receive	receive	VERB
ftr-426	1019	145	a	a	DET
ftr-426	1019	146	refund	refund	NOUN
ftr-426	1019	147	of	of	ADP
ftr-426	1019	148	any	any	DET
ftr-426	1019	149	overpayment	overpayment	NOUN
ftr-426	1019	150	of	of	ADP
ftr-426	1019	151	taxes	taxis	NOUN
ftr-426	1019	152	paid	pay	VERB
ftr-426	1019	153	with	with	ADP
ftr-426	1019	154	respect	respect	NOUN
ftr-426	1019	155	to	to	ADP
ftr-426	1019	156	the	the	DET
ftr-426	1019	157	original	original	ADJ
ftr-426	1019	158	return.266	return.266	ADV
ftr-426	1019	159	fortunately	fortunately	ADV
ftr-426	1019	160	,	,	PUNCT
ftr-426	1019	161	disaster	disaster	NOUN
ftr-426	1019	162	victims	victim	NOUN
ftr-426	1019	163	have	have	VERB
ftr-426	1019	164	the	the	DET
ftr-426	1019	165	luxury	luxury	NOUN
ftr-426	1019	166	of	of	ADP
ftr-426	1019	167	time	time	NOUN
ftr-426	1019	168	to	to	PART
ftr-426	1019	169	determine	determine	VERB
ftr-426	1019	170	whether	whether	SCONJ
ftr-426	1019	171	or	or	CCONJ
ftr-426	1019	172	not	not	PART
ftr-426	1019	173	they	they	PRON
ftr-426	1019	174	want	want	VERB
ftr-426	1019	175	to	to	PART
ftr-426	1019	176	elect	elect	VERB
ftr-426	1019	177	not	not	PART
ftr-426	1019	178	to	to	PART
ftr-426	1019	179	recognize	recognize	VERB
ftr-426	1019	180	their	their	PRON
ftr-426	1019	181	casualty	casualty	NOUN
ftr-426	1019	182	gains	gain	NOUN
ftr-426	1019	183	.	.	PUNCT
ftr-426	1020	1	individuals	individual	NOUN
ftr-426	1020	2	must	must	AUX
ftr-426	1020	3	file	file	VERB
ftr-426	1020	4	their	their	PRON
ftr-426	1020	5	annual	annual	ADJ
ftr-426	1020	6	federal	federal	ADJ
ftr-426	1020	7	income	income	NOUN
ftr-426	1020	8	tax	tax	NOUN
ftr-426	1020	9	returns	return	NOUN
ftr-426	1020	10	no	no	ADV
ftr-426	1020	11	later	later	ADV
ftr-426	1020	12	than	than	ADP
ftr-426	1020	13	april	april	PROPN
ftr-426	1020	14	15th	15th	NOUN
ftr-426	1020	15	of	of	ADP
ftr-426	1020	16	the	the	DET
ftr-426	1020	17	following	follow	VERB
ftr-426	1020	18	tax	tax	NOUN
ftr-426	1020	19	year	year	NOUN
ftr-426	1020	20	,	,	PUNCT
ftr-426	1020	21	or	or	CCONJ
ftr-426	1020	22	as	as	ADV
ftr-426	1020	23	late	late	ADV
ftr-426	1020	24	as	as	ADP
ftr-426	1020	25	august	august	PROPN
ftr-426	1020	26	15th	15th	NOUN
ftr-426	1020	27	with	with	ADP
ftr-426	1020	28	an	an	DET
ftr-426	1020	29	automatic	automatic	ADJ
ftr-426	1020	30	extension	extension	NOUN
ftr-426	1020	31	and	and	CCONJ
ftr-426	1020	32	as	as	ADV
ftr-426	1020	33	late	late	ADV
ftr-426	1020	34	as	as	ADP
ftr-426	1020	35	october	october	PROPN
ftr-426	1020	36	15th	15th	NOUN
ftr-426	1020	37	with	with	ADP
ftr-426	1020	38	an	an	DET
ftr-426	1020	39	additional	additional	ADJ
ftr-426	1020	40	discretionary	discretionary	ADJ
ftr-426	1020	41	extension.267	extension.267	NOUN
ftr-426	1020	42	moreover	moreover	ADV
ftr-426	1020	43	,	,	PUNCT
ftr-426	1020	44	even	even	ADV
ftr-426	1020	45	if	if	SCONJ
ftr-426	1020	46	a	a	DET
ftr-426	1020	47	disaster	disaster	NOUN
ftr-426	1020	48	victim	victim	NOUN
ftr-426	1020	49	can	can	AUX
ftr-426	1020	50	not	not	PART
ftr-426	1020	51	make	make	VERB
ftr-426	1020	52	her	her	PRON
ftr-426	1020	53	decision	decision	NOUN
ftr-426	1020	54	by	by	ADP
ftr-426	1020	55	these	these	DET
ftr-426	1020	56	dates	date	NOUN
ftr-426	1020	57	,	,	PUNCT
ftr-426	1020	58	an	an	DET
ftr-426	1020	59	election	election	NOUN
ftr-426	1020	60	may	may	AUX
ftr-426	1020	61	be	be	AUX
ftr-426	1020	62	made	make	VERB
ftr-426	1020	63	on	on	ADP
ftr-426	1020	64	an	an	DET
ftr-426	1020	65	amended	amend	VERB
ftr-426	1020	66	return	return	NOUN
ftr-426	1020	67	as	as	ADV
ftr-426	1020	68	long	long	ADV
ftr-426	1020	69	as	as	SCONJ
ftr-426	1020	70	it	it	PRON
ftr-426	1020	71	is	be	AUX
ftr-426	1020	72	within	within	ADP
ftr-426	1020	73	the	the	DET
ftr-426	1020	74	several	several	ADJ
ftr-426	1020	75	year	year	NOUN
ftr-426	1020	76	replacement	replacement	NOUN
ftr-426	1020	77	period.268	period.268	PROPN
ftr-426	1020	78	however	however	ADV
ftr-426	1020	79	,	,	PUNCT
ftr-426	1020	80	this	this	DET
ftr-426	1020	81	alternative	alternative	NOUN
ftr-426	1020	82	would	would	AUX
ftr-426	1020	83	require	require	VERB
ftr-426	1020	84	that	that	SCONJ
ftr-426	1020	85	the	the	DET
ftr-426	1020	86	taxpayer	taxpayer	NOUN
ftr-426	1020	87	pay	pay	VERB
ftr-426	1020	88	her	her	PRON
ftr-426	1020	89	tax	tax	NOUN
ftr-426	1020	90	liability	liability	NOUN
ftr-426	1020	91	upfront	upfront	NOUN
ftr-426	1020	92	and	and	CCONJ
ftr-426	1020	93	later	later	ADV
ftr-426	1020	94	request	request	VERB
ftr-426	1020	95	a	a	DET
ftr-426	1020	96	refund	refund	NOUN
ftr-426	1020	97	.	.	PUNCT
ftr-426	1021	1	finally	finally	ADV
ftr-426	1021	2	,	,	PUNCT
ftr-426	1021	3	the	the	DET
ftr-426	1021	4	disaster	disaster	NOUN
ftr-426	1021	5	victim	victim	NOUN
ftr-426	1021	6	can	can	AUX
ftr-426	1021	7	make	make	VERB
ftr-426	1021	8	the	the	DET
ftr-426	1021	9	nonrecognition	nonrecognition	NOUN
ftr-426	1021	10	election	election	NOUN
ftr-426	1021	11	and	and	CCONJ
ftr-426	1021	12	if	if	SCONJ
ftr-426	1021	13	she	she	PRON
ftr-426	1021	14	later	later	ADV
ftr-426	1021	15	decides	decide	VERB
ftr-426	1021	16	not	not	PART
ftr-426	1021	17	to	to	PART
ftr-426	1021	18	reinvest	reinvest	VERB
ftr-426	1021	19	all	all	DET
ftr-426	1021	20	or	or	CCONJ
ftr-426	1021	21	some	some	PRON
ftr-426	1021	22	of	of	ADP
ftr-426	1021	23	her	her	PRON
ftr-426	1021	24	insurance	insurance	NOUN
ftr-426	1021	25	proceeds	proceed	NOUN
ftr-426	1021	26	she	she	PRON
ftr-426	1021	27	,	,	PUNCT
ftr-426	1021	28	will	will	AUX
ftr-426	1021	29	owe	owe	VERB
ftr-426	1021	30	the	the	DET
ftr-426	1021	31	government	government	NOUN
ftr-426	1021	32	applicable	applicable	ADJ
ftr-426	1021	33	income	income	NOUN
ftr-426	1021	34	taxes	taxis	NOUN
ftr-426	1021	35	,	,	PUNCT
ftr-426	1021	36	interest	interest	NOUN
ftr-426	1021	37	,	,	PUNCT
ftr-426	1021	38	and	and	CCONJ
ftr-426	1021	39	penalties	penalty	NOUN
ftr-426	1021	40	with	with	ADP
ftr-426	1021	41	her	her	PRON
ftr-426	1021	42	amended	amend	VERB
ftr-426	1021	43	tax	tax	NOUN
ftr-426	1021	44	return	return	NOUN
ftr-426	1021	45	.	.	PUNCT
ftr-426	1022	1	to	to	PART
ftr-426	1022	2	achieve	achieve	VERB
ftr-426	1022	3	the	the	DET
ftr-426	1022	4	most	most	ADV
ftr-426	1022	5	efficient	efficient	ADJ
ftr-426	1022	6	result	result	NOUN
ftr-426	1022	7	,	,	PUNCT
ftr-426	1022	8	disaster	disaster	NOUN
ftr-426	1022	9	victims	victim	NOUN
ftr-426	1022	10	should	should	AUX
ftr-426	1022	11	carefully	carefully	ADV
ftr-426	1022	12	analyze	analyze	VERB
ftr-426	1022	13	the	the	DET
ftr-426	1022	14	foregoing	forego	VERB
ftr-426	1022	15	alternatives	alternative	NOUN
ftr-426	1022	16	before	before	SCONJ
ftr-426	1022	17	they	they	PRON
ftr-426	1022	18	file	file	VERB
ftr-426	1022	19	their	their	PRON
ftr-426	1022	20	tax	tax	NOUN
ftr-426	1022	21	return	return	NOUN
ftr-426	1022	22	for	for	ADP
ftr-426	1022	23	the	the	DET
ftr-426	1022	24	tax	tax	NOUN
ftr-426	1022	25	year	year	NOUN
ftr-426	1022	26	in	in	ADP
ftr-426	1022	27	which	which	PRON
ftr-426	1022	28	their	their	PRON
ftr-426	1022	29	casualty	casualty	NOUN
ftr-426	1022	30	gain	gain	NOUN
ftr-426	1022	31	was	be	AUX
ftr-426	1022	32	realized	realize	VERB
ftr-426	1022	33	.	.	PUNCT
ftr-426	1023	1	2005	2005	NUM
ftr-426	1023	2	]	]	PUNCT
ftr-426	1023	3	anatomy	anatomy	NOUN
ftr-426	1023	4	of	of	ADP
ftr-426	1023	5	a	a	DET
ftr-426	1023	6	disaster	disaster	NOUN
ftr-426	1023	7	993	993	NUM
ftr-426	1023	8	269	269	NUM
ftr-426	1023	9	.	.	PUNCT
ftr-426	1024	1	see	see	VERB
ftr-426	1024	2	irc	irc	PROPN
ftr-426	1024	3	§	§	PROPN
ftr-426	1024	4	1033(a	1033(a	X
ftr-426	1024	5	)	)	PUNCT
ftr-426	1024	6	(	(	PUNCT
ftr-426	1024	7	describing	describe	VERB
ftr-426	1024	8	the	the	DET
ftr-426	1024	9	threshold	threshold	NOUN
ftr-426	1024	10	requirement	requirement	NOUN
ftr-426	1024	11	that	that	SCONJ
ftr-426	1024	12	property	property	NOUN
ftr-426	1024	13	must	must	AUX
ftr-426	1024	14	have	have	AUX
ftr-426	1024	15	been	be	AUX
ftr-426	1024	16	compulsorily	compulsorily	ADV
ftr-426	1024	17	or	or	CCONJ
ftr-426	1024	18	involuntarily	involuntarily	ADV
ftr-426	1024	19	converted	convert	VERB
ftr-426	1024	20	to	to	PART
ftr-426	1024	21	qualify	qualify	VERB
ftr-426	1024	22	for	for	ADP
ftr-426	1024	23	nonrecognition	nonrecognition	NOUN
ftr-426	1024	24	treatment	treatment	NOUN
ftr-426	1024	25	as	as	ADP
ftr-426	1024	26	a	a	DET
ftr-426	1024	27	result	result	NOUN
ftr-426	1024	28	of	of	ADP
ftr-426	1024	29	its	its	PRON
ftr-426	1024	30	destruction	destruction	NOUN
ftr-426	1024	31	,	,	PUNCT
ftr-426	1024	32	theft	theft	NOUN
ftr-426	1024	33	,	,	PUNCT
ftr-426	1024	34	seizure	seizure	NOUN
ftr-426	1024	35	,	,	PUNCT
ftr-426	1024	36	requisition	requisition	NOUN
ftr-426	1024	37	or	or	CCONJ
ftr-426	1024	38	condemnation	condemnation	NOUN
ftr-426	1024	39	)	)	PUNCT
ftr-426	1024	40	.	.	PUNCT
ftr-426	1025	1	270	270	NUM
ftr-426	1025	2	.	.	PUNCT
ftr-426	1025	3	see	see	VERB
ftr-426	1025	4	irc	irc	PROPN
ftr-426	1025	5	§	§	PROPN
ftr-426	1025	6	1033(a)(2)(a	1033(a)(2)(a	NUM
ftr-426	1025	7	)	)	PUNCT
ftr-426	1025	8	(	(	PUNCT
ftr-426	1025	9	setting	set	VERB
ftr-426	1025	10	forth	forth	ADP
ftr-426	1025	11	the	the	DET
ftr-426	1025	12	requirement	requirement	NOUN
ftr-426	1025	13	that	that	SCONJ
ftr-426	1025	14	if	if	SCONJ
ftr-426	1025	15	property	property	NOUN
ftr-426	1025	16	is	be	AUX
ftr-426	1025	17	involuntarily	involuntarily	ADV
ftr-426	1025	18	converted	convert	VERB
ftr-426	1025	19	into	into	ADP
ftr-426	1025	20	cash	cash	NOUN
ftr-426	1025	21	it	it	PRON
ftr-426	1025	22	must	must	AUX
ftr-426	1025	23	be	be	AUX
ftr-426	1025	24	reinvested	reinveste	VERB
ftr-426	1025	25	in	in	ADP
ftr-426	1025	26	qualifying	qualify	VERB
ftr-426	1025	27	property	property	NOUN
ftr-426	1025	28	)	)	PUNCT
ftr-426	1025	29	.	.	PUNCT
ftr-426	1026	1	271	271	NUM
ftr-426	1026	2	.	.	PUNCT
ftr-426	1026	3	irc	irc	PROPN
ftr-426	1026	4	§	§	PROPN
ftr-426	1026	5	1033(a)(2)(a	1033(a)(2)(a	NUM
ftr-426	1026	6	)	)	PUNCT
ftr-426	1026	7	.	.	PUNCT
ftr-426	1027	1	in	in	ADP
ftr-426	1027	2	addition	addition	NOUN
ftr-426	1027	3	,	,	PUNCT
ftr-426	1027	4	to	to	ADP
ftr-426	1027	5	purchasing	purchase	VERB
ftr-426	1027	6	ualified	ualified	ADJ
ftr-426	1027	7	replacement	replacement	NOUN
ftr-426	1027	8	property	property	NOUN
ftr-426	1027	9	outright	outright	ADV
ftr-426	1027	10	,	,	PUNCT
ftr-426	1027	11	a	a	DET
ftr-426	1027	12	disaster	disaster	NOUN
ftr-426	1027	13	victim	victim	NOUN
ftr-426	1027	14	may	may	AUX
ftr-426	1027	15	purchase	purchase	VERB
ftr-426	1027	16	a	a	DET
ftr-426	1027	17	controlling	control	VERB
ftr-426	1027	18	interest	interest	NOUN
ftr-426	1027	19	(	(	PUNCT
ftr-426	1027	20	or	or	CCONJ
ftr-426	1027	21	greater	great	ADJ
ftr-426	1027	22	)	)	PUNCT
ftr-426	1027	23	in	in	ADP
ftr-426	1027	24	a	a	DET
ftr-426	1027	25	corporation	corporation	NOUN
ftr-426	1027	26	that	that	PRON
ftr-426	1027	27	owns	own	VERB
ftr-426	1027	28	property	property	NOUN
ftr-426	1027	29	that	that	PRON
ftr-426	1027	30	qualifies	qualify	VERB
ftr-426	1027	31	as	as	ADP
ftr-426	1027	32	similar	similar	ADJ
ftr-426	1027	33	in	in	ADP
ftr-426	1027	34	service	service	NOUN
ftr-426	1027	35	or	or	CCONJ
ftr-426	1027	36	use	use	VERB
ftr-426	1027	37	property	property	NOUN
ftr-426	1027	38	.	.	PUNCT
ftr-426	1028	1	i	i	PRON
ftr-426	1028	2	d.	d.	PROPN
ftr-426	1028	3	for	for	ADP
ftr-426	1028	4	this	this	DET
ftr-426	1028	5	purpose	purpose	NOUN
ftr-426	1028	6	,	,	PUNCT
ftr-426	1028	7	a	a	DET
ftr-426	1028	8	controlling	control	VERB
ftr-426	1028	9	interest	interest	NOUN
ftr-426	1028	10	is	be	AUX
ftr-426	1028	11	defined	define	VERB
ftr-426	1028	12	as	as	ADP
ftr-426	1028	13	80	80	NUM
ftr-426	1028	14	%	%	NOUN
ftr-426	1028	15	of	of	ADP
ftr-426	1028	16	the	the	DET
ftr-426	1028	17	total	total	ADJ
ftr-426	1028	18	combined	combined	ADJ
ftr-426	1028	19	voting	voting	NOUN
ftr-426	1028	20	power	power	NOUN
ftr-426	1028	21	of	of	ADP
ftr-426	1028	22	all	all	DET
ftr-426	1028	23	voting	voting	NOUN
ftr-426	1028	24	classes	class	NOUN
ftr-426	1028	25	of	of	ADP
ftr-426	1028	26	stock	stock	NOUN
ftr-426	1028	27	,	,	PUNCT
ftr-426	1028	28	and	and	CCONJ
ftr-426	1028	29	80	80	NUM
ftr-426	1028	30	%	%	NOUN
ftr-426	1028	31	of	of	ADP
ftr-426	1028	32	the	the	DET
ftr-426	1028	33	total	total	ADJ
ftr-426	1028	34	number	number	NOUN
ftr-426	1028	35	of	of	ADP
ftr-426	1028	36	shares	share	NOUN
ftr-426	1028	37	of	of	ADP
ftr-426	1028	38	all	all	DET
ftr-426	1028	39	other	other	ADJ
ftr-426	1028	40	classes	class	NOUN
ftr-426	1028	41	of	of	ADP
ftr-426	1028	42	stock	stock	NOUN
ftr-426	1028	43	.	.	PUNCT
ftr-426	1029	1	irc	irc	PROPN
ftr-426	1029	2	§	§	PROPN
ftr-426	1029	3	1033(a)(2)(e)(i	1033(a)(2)(e)(i	PROPN
ftr-426	1029	4	)	)	PUNCT
ftr-426	1029	5	.	.	PUNCT
ftr-426	1030	1	272	272	NUM
ftr-426	1030	2	.	.	PUNCT
ftr-426	1031	1	see	see	VERB
ftr-426	1031	2	rev	rev	PROPN
ftr-426	1031	3	.	.	PROPN
ftr-426	1031	4	rul	rul	PROPN
ftr-426	1031	5	.	.	PUNCT
ftr-426	1032	1	64	64	NUM
ftr-426	1032	2	-	-	SYM
ftr-426	1032	3	237	237	NUM
ftr-426	1032	4	,	,	PUNCT
ftr-426	1032	5	1964	1964	NUM
ftr-426	1032	6	-	-	SYM
ftr-426	1032	7	2	2	NUM
ftr-426	1032	8	c.b	c.b	PROPN
ftr-426	1032	9	.	.	PROPN
ftr-426	1032	10	319	319	NUM
ftr-426	1032	11	;	;	PUNCT
ftr-426	1032	12	rev	rev	PROPN
ftr-426	1032	13	.	.	PROPN
ftr-426	1033	1	rul	rul	PROPN
ftr-426	1033	2	.	.	PUNCT
ftr-426	1034	1	76	76	NUM
ftr-426	1034	2	-	-	SYM
ftr-426	1034	3	319	319	NUM
ftr-426	1034	4	,	,	PUNCT
ftr-426	1034	5	1976	1976	NUM
ftr-426	1034	6	-	-	SYM
ftr-426	1034	7	2	2	NUM
ftr-426	1034	8	c.b	c.b	PROPN
ftr-426	1034	9	.	.	PROPN
ftr-426	1034	10	242	242	NUM
ftr-426	1034	11	(	(	PUNCT
ftr-426	1034	12	ruling	rule	VERB
ftr-426	1034	13	that	that	SCONJ
ftr-426	1034	14	billiard	billiard	NOUN
ftr-426	1034	15	facilities	facility	NOUN
ftr-426	1034	16	were	be	AUX
ftr-426	1034	17	not	not	PART
ftr-426	1034	18	similar	similar	ADJ
ftr-426	1034	19	in	in	ADP
ftr-426	1034	20	use	use	NOUN
ftr-426	1034	21	to	to	AUX
ftr-426	1034	22	bowling	bowling	NOUN
ftr-426	1034	23	alley	alley	NOUN
ftr-426	1034	24	)	)	PUNCT
ftr-426	1034	25	;	;	PUNCT
ftr-426	1035	1	rev	rev	PROPN
ftr-426	1035	2	.	.	PROPN
ftr-426	1036	1	rul	rul	PROPN
ftr-426	1036	2	.	.	PROPN
ftr-426	1036	3	8370	8370	NUM
ftr-426	1036	4	,	,	PUNCT
ftr-426	1036	5	1983	1983	NUM
ftr-426	1036	6	-	-	SYM
ftr-426	1036	7	1	1	NUM
ftr-426	1036	8	c.b	c.b	PROPN
ftr-426	1036	9	.	.	PROPN
ftr-426	1036	10	189	189	NUM
ftr-426	1036	11	;	;	PUNCT
ftr-426	1036	12	priv	priv	NOUN
ftr-426	1036	13	.	.	PUNCT
ftr-426	1037	1	ltr	ltr	PROPN
ftr-426	1037	2	.	.	PUNCT
ftr-426	1038	1	rul	rul	PROPN
ftr-426	1038	2	.	.	PROPN
ftr-426	1038	3	8820055	8820055	NUM
ftr-426	1038	4	;	;	PUNCT
ftr-426	1038	5	priv	priv	NOUN
ftr-426	1038	6	.	.	PUNCT
ftr-426	1039	1	ltr	ltr	PROPN
ftr-426	1039	2	.	.	PUNCT
ftr-426	1039	3	rul	rul	PROPN
ftr-426	1039	4	.	.	PUNCT
ftr-426	1040	1	9723032	9723032	NUM
ftr-426	1040	2	;	;	PUNCT
ftr-426	1041	1	priv	priv	NOUN
ftr-426	1041	2	.	.	PUNCT
ftr-426	1042	1	ltr	ltr	PROPN
ftr-426	1042	2	.	.	PUNCT
ftr-426	1043	1	rul	rul	NOUN
ftr-426	1043	2	.	.	PUNCT
ftr-426	1044	1	200109005	200109005	NUM
ftr-426	1044	2	;	;	PUNCT
ftr-426	1045	1	johnson	johnson	PROPN
ftr-426	1045	2	v.	v.	ADP
ftr-426	1045	3	comm’r	comm’r	PROPN
ftr-426	1045	4	,	,	PUNCT
ftr-426	1045	5	43	43	NUM
ftr-426	1045	6	t.c	t.c	PROPN
ftr-426	1045	7	.	.	PROPN
ftr-426	1045	8	736	736	NUM
ftr-426	1045	9	(	(	PUNCT
ftr-426	1045	10	1965	1965	NUM
ftr-426	1045	11	)	)	PUNCT
ftr-426	1045	12	,	,	PUNCT
ftr-426	1045	13	acq	acq	PROPN
ftr-426	1045	14	.	.	PROPN
ftr-426	1045	15	,	,	PUNCT
ftr-426	1045	16	1965	1965	NUM
ftr-426	1045	17	-	-	SYM
ftr-426	1045	18	2	2	NUM
ftr-426	1045	19	c.b	c.b	PROPN
ftr-426	1045	20	.	.	PROPN
ftr-426	1045	21	5	5	NUM
ftr-426	1045	22	;	;	PUNCT
ftr-426	1045	23	maloof	maloof	PROPN
ftr-426	1045	24	v.	v.	ADP
ftr-426	1045	25	comm’r	comm’r	PROPN
ftr-426	1045	26	,	,	PUNCT
ftr-426	1045	27	65	65	NUM
ftr-426	1045	28	t.c	t.c	PROPN
ftr-426	1045	29	.	.	PROPN
ftr-426	1045	30	263	263	NUM
ftr-426	1045	31	(	(	PUNCT
ftr-426	1045	32	1975	1975	NUM
ftr-426	1045	33	)	)	PUNCT
ftr-426	1045	34	;	;	PUNCT
ftr-426	1045	35	davis	davis	PROPN
ftr-426	1045	36	regulator	regulator	PROPN
ftr-426	1045	37	co.	co.	PROPN
ftr-426	1046	1	v.	v.	PROPN
ftr-426	1046	2	commissioner	commissioner	PROPN
ftr-426	1046	3	,	,	PUNCT
ftr-426	1046	4	36	36	NUM
ftr-426	1046	5	b.t.a	b.t.a	NOUN
ftr-426	1046	6	.	.	PROPN
ftr-426	1046	7	437	437	NUM
ftr-426	1046	8	(	(	PUNCT
ftr-426	1046	9	1937	1937	NUM
ftr-426	1046	10	)	)	PUNCT
ftr-426	1046	11	,	,	PUNCT
ftr-426	1046	12	acq	acq	PROPN
ftr-426	1046	13	.	.	PROPN
ftr-426	1046	14	,	,	PUNCT
ftr-426	1046	15	1937	1937	NUM
ftr-426	1046	16	-	-	SYM
ftr-426	1046	17	2	2	NUM
ftr-426	1046	18	c.b	c.b	PROPN
ftr-426	1046	19	.	.	PROPN
ftr-426	1046	20	7	7	NUM
ftr-426	1046	21	;	;	PUNCT
ftr-426	1046	22	woodall	woodall	PROPN
ftr-426	1046	23	v.	v.	ADP
ftr-426	1046	24	comm’r	comm’r	PROPN
ftr-426	1046	25	,	,	PUNCT
ftr-426	1046	26	964	964	NUM
ftr-426	1046	27	f.2d	f.2d	SYM
ftr-426	1046	28	361	361	NUM
ftr-426	1046	29	(	(	PUNCT
ftr-426	1046	30	5th	5th	ADJ
ftr-426	1046	31	cir	cir	NOUN
ftr-426	1046	32	.	.	PROPN
ftr-426	1046	33	1992	1992	NUM
ftr-426	1046	34	)	)	PUNCT
ftr-426	1046	35	.	.	PUNCT
ftr-426	1047	1	273	273	NUM
ftr-426	1047	2	.	.	PUNCT
ftr-426	1048	1	see	see	VERB
ftr-426	1048	2	edwards	edwards	PROPN
ftr-426	1048	3	,	,	PUNCT
ftr-426	1048	4	supra	supra	PROPN
ftr-426	1048	5	note	note	PROPN
ftr-426	1048	6	190	190	NUM
ftr-426	1048	7	,	,	PUNCT
ftr-426	1048	8	at	at	ADP
ftr-426	1048	9	a-25	a-25	PROPN
ftr-426	1048	10	.	.	PROPN
ftr-426	1048	11	274	274	NUM
ftr-426	1048	12	.	.	PUNCT
ftr-426	1049	1	i	i	PRON
ftr-426	1049	2	d.	d.	PROPN
ftr-426	1049	3	275	275	NUM
ftr-426	1049	4	.	.	PUNCT
ftr-426	1050	1	see	see	VERB
ftr-426	1050	2	rev	rev	PROPN
ftr-426	1050	3	.	.	PROPN
ftr-426	1050	4	rul	rul	PROPN
ftr-426	1050	5	.	.	PUNCT
ftr-426	1051	1	56	56	NUM
ftr-426	1051	2	-	-	SYM
ftr-426	1051	3	347	347	NUM
ftr-426	1051	4	,	,	PUNCT
ftr-426	1051	5	1956	1956	NUM
ftr-426	1051	6	-	-	SYM
ftr-426	1051	7	2	2	NUM
ftr-426	1051	8	c.b	c.b	PROPN
ftr-426	1051	9	.	.	PROPN
ftr-426	1051	10	517	517	NUM
ftr-426	1051	11	;	;	PUNCT
ftr-426	1051	12	edwards	edwards	PROPN
ftr-426	1051	13	,	,	PUNCT
ftr-426	1051	14	supra	supra	PROPN
ftr-426	1051	15	note	note	PROPN
ftr-426	1051	16	190	190	NUM
ftr-426	1051	17	,	,	PUNCT
ftr-426	1051	18	at	at	ADP
ftr-426	1051	19	a-25	a-25	PROPN
ftr-426	1051	20	(	(	PUNCT
ftr-426	1051	21	noting	note	VERB
ftr-426	1051	22	that	that	SCONJ
ftr-426	1051	23	the	the	DET
ftr-426	1051	24	property	property	NOUN
ftr-426	1051	25	does	do	AUX
ftr-426	1051	26	not	not	PART
ftr-426	1051	27	have	have	VERB
ftr-426	1051	28	to	to	PART
ftr-426	1051	29	be	be	AUX
ftr-426	1051	30	exactly	exactly	ADV
ftr-426	1051	31	identical	identical	ADJ
ftr-426	1051	32	or	or	CCONJ
ftr-426	1051	33	the	the	DET
ftr-426	1051	34	same	same	ADJ
ftr-426	1051	35	)	)	PUNCT
ftr-426	1051	36	.	.	PUNCT
ftr-426	1052	1	276	276	X
ftr-426	1052	2	.	.	X
ftr-426	1053	1	see	see	VERB
ftr-426	1053	2	internal	internal	ADJ
ftr-426	1053	3	revenue	revenue	NOUN
ftr-426	1053	4	service	service	NOUN
ftr-426	1053	5	,	,	PUNCT
ftr-426	1053	6	casualties	casualty	NOUN
ftr-426	1053	7	,	,	PUNCT
ftr-426	1053	8	disasters	disaster	NOUN
ftr-426	1053	9	,	,	PUNCT
ftr-426	1053	10	and	and	CCONJ
ftr-426	1053	11	thefts	theft	NOUN
ftr-426	1053	12	,	,	PUNCT
ftr-426	1053	13	pub	pub	NOUN
ftr-426	1053	14	.	.	PUNCT
ftr-426	1054	1	547	547	NUM
ftr-426	1054	2	at	at	ADP
ftr-426	1054	3	9	9	NUM
ftr-426	1054	4	(	(	PUNCT
ftr-426	1054	5	2003	2003	NUM
ftr-426	1054	6	)	)	PUNCT
ftr-426	1054	7	.	.	PUNCT
ftr-426	1055	1	277	277	NUM
ftr-426	1055	2	.	.	PUNCT
ftr-426	1056	1	see	see	VERB
ftr-426	1056	2	rev	rev	PROPN
ftr-426	1056	3	.	.	PROPN
ftr-426	1056	4	rul	rul	PROPN
ftr-426	1056	5	.	.	PUNCT
ftr-426	1057	1	76	76	NUM
ftr-426	1057	2	-	-	SYM
ftr-426	1057	3	319	319	NUM
ftr-426	1057	4	,	,	PUNCT
ftr-426	1057	5	1976	1976	NUM
ftr-426	1057	6	-	-	SYM
ftr-426	1057	7	2	2	NUM
ftr-426	1057	8	c.b	c.b	PROPN
ftr-426	1057	9	.	.	PROPN
ftr-426	1057	10	242	242	NUM
ftr-426	1057	11	.	.	X
ftr-426	1058	1	278	278	NUM
ftr-426	1058	2	.	.	PUNCT
ftr-426	1059	1	see	see	VERB
ftr-426	1059	2	rev	rev	PROPN
ftr-426	1059	3	.	.	PROPN
ftr-426	1059	4	rul	rul	NOUN
ftr-426	1059	5	.	.	PUNCT
ftr-426	1060	1	71	71	NUM
ftr-426	1060	2	-	-	SYM
ftr-426	1060	3	575	575	NUM
ftr-426	1060	4	,	,	PUNCT
ftr-426	1060	5	1971	1971	NUM
ftr-426	1060	6	-	-	SYM
ftr-426	1060	7	2	2	NUM
ftr-426	1060	8	c.b	c.b	PROPN
ftr-426	1060	9	.	.	PROPN
ftr-426	1060	10	61	61	NUM
ftr-426	1060	11	.	.	PUNCT
ftr-426	1061	1	b.	b.	PROPN
ftr-426	1061	2	replacement	replacement	PROPN
ftr-426	1061	3	property	property	NOUN
ftr-426	1061	4	must	must	AUX
ftr-426	1061	5	be	be	AUX
ftr-426	1061	6	similar	similar	ADJ
ftr-426	1061	7	or	or	CCONJ
ftr-426	1061	8	related	relate	VERB
ftr-426	1061	9	in	in	ADP
ftr-426	1061	10	service	service	NOUN
ftr-426	1061	11	or	or	CCONJ
ftr-426	1061	12	use	use	NOUN
ftr-426	1061	13	to	to	ADP
ftr-426	1061	14	the	the	DET
ftr-426	1061	15	converted	converted	ADJ
ftr-426	1061	16	property	property	NOUN
ftr-426	1061	17	if	if	SCONJ
ftr-426	1061	18	a	a	DET
ftr-426	1061	19	disaster	disaster	NOUN
ftr-426	1061	20	victim	victim	NOUN
ftr-426	1061	21	makes	make	VERB
ftr-426	1061	22	a	a	DET
ftr-426	1061	23	nonrecognition	nonrecognition	NOUN
ftr-426	1061	24	election	election	NOUN
ftr-426	1061	25	for	for	ADP
ftr-426	1061	26	all	all	PRON
ftr-426	1061	27	or	or	CCONJ
ftr-426	1061	28	part	part	NOUN
ftr-426	1061	29	of	of	ADP
ftr-426	1061	30	her	her	PRON
ftr-426	1061	31	qualifying	qualify	VERB
ftr-426	1061	32	casualty	casualty	NOUN
ftr-426	1061	33	gains269	gains269	PROPN
ftr-426	1061	34	she	she	PRON
ftr-426	1061	35	must	must	AUX
ftr-426	1061	36	use	use	VERB
ftr-426	1061	37	all	all	PRON
ftr-426	1061	38	or	or	CCONJ
ftr-426	1061	39	a	a	DET
ftr-426	1061	40	portion	portion	NOUN
ftr-426	1061	41	of	of	ADP
ftr-426	1061	42	her	her	PRON
ftr-426	1061	43	disaster	disaster	NOUN
ftr-426	1061	44	proceeds	proceed	NOUN
ftr-426	1061	45	to	to	PART
ftr-426	1061	46	purchase	purchase	VERB
ftr-426	1061	47	qualified	qualified	ADJ
ftr-426	1061	48	replacement	replacement	NOUN
ftr-426	1061	49	property.270	property.270	PROPN
ftr-426	1061	50	qualified	qualified	ADJ
ftr-426	1061	51	replacement	replacement	NOUN
ftr-426	1061	52	property	property	NOUN
ftr-426	1061	53	is	be	AUX
ftr-426	1061	54	defined	define	VERB
ftr-426	1061	55	as	as	ADP
ftr-426	1061	56	property	property	NOUN
ftr-426	1061	57	that	that	PRON
ftr-426	1061	58	is	be	AUX
ftr-426	1061	59	“	"	PUNCT
ftr-426	1061	60	similar	similar	ADJ
ftr-426	1061	61	or	or	CCONJ
ftr-426	1061	62	related	relate	VERB
ftr-426	1061	63	in	in	ADP
ftr-426	1061	64	service	service	NOUN
ftr-426	1061	65	or	or	CCONJ
ftr-426	1061	66	use	use	NOUN
ftr-426	1061	67	”	"	PUNCT
ftr-426	1061	68	to	to	ADP
ftr-426	1061	69	the	the	DET
ftr-426	1061	70	converted	converted	ADJ
ftr-426	1061	71	property.271	property.271	NOUN
ftr-426	1061	72	while	while	SCONJ
ftr-426	1061	73	neither	neither	CCONJ
ftr-426	1061	74	the	the	DET
ftr-426	1061	75	code	code	NOUN
ftr-426	1061	76	nor	nor	CCONJ
ftr-426	1061	77	the	the	DET
ftr-426	1061	78	treasury	treasury	PROPN
ftr-426	1061	79	regulations	regulation	NOUN
ftr-426	1061	80	define	define	VERB
ftr-426	1061	81	what	what	PRON
ftr-426	1061	82	is	be	AUX
ftr-426	1061	83	“	"	PUNCT
ftr-426	1061	84	similar	similar	ADJ
ftr-426	1061	85	or	or	CCONJ
ftr-426	1061	86	related	relate	VERB
ftr-426	1061	87	in	in	ADP
ftr-426	1061	88	service	service	NOUN
ftr-426	1061	89	or	or	CCONJ
ftr-426	1061	90	use	use	VERB
ftr-426	1061	91	”	"	PUNCT
ftr-426	1061	92	property	property	NOUN
ftr-426	1061	93	,	,	PUNCT
ftr-426	1061	94	the	the	DET
ftr-426	1061	95	phrase	phrase	NOUN
ftr-426	1061	96	has	have	AUX
ftr-426	1061	97	been	be	AUX
ftr-426	1061	98	the	the	DET
ftr-426	1061	99	subject	subject	NOUN
ftr-426	1061	100	of	of	ADP
ftr-426	1061	101	significant	significant	ADJ
ftr-426	1061	102	litigation	litigation	NOUN
ftr-426	1061	103	and	and	CCONJ
ftr-426	1061	104	administrative	administrative	ADJ
ftr-426	1061	105	rulings.272	rulings.272	NOUN
ftr-426	1061	106	the	the	DET
ftr-426	1061	107	test	test	NOUN
ftr-426	1061	108	for	for	ADP
ftr-426	1061	109	satisfaction	satisfaction	NOUN
ftr-426	1061	110	of	of	ADP
ftr-426	1061	111	this	this	DET
ftr-426	1061	112	requirement	requirement	NOUN
ftr-426	1061	113	turns	turn	VERB
ftr-426	1061	114	on	on	ADP
ftr-426	1061	115	whether	whether	SCONJ
ftr-426	1061	116	the	the	DET
ftr-426	1061	117	destroyed	destroy	VERB
ftr-426	1061	118	property	property	NOUN
ftr-426	1061	119	was	be	AUX
ftr-426	1061	120	used	use	VERB
ftr-426	1061	121	by	by	ADP
ftr-426	1061	122	the	the	DET
ftr-426	1061	123	owner	owner	NOUN
ftr-426	1061	124	or	or	CCONJ
ftr-426	1061	125	held	hold	VERB
ftr-426	1061	126	as	as	ADP
ftr-426	1061	127	an	an	DET
ftr-426	1061	128	investment.273	investment.273	NOUN
ftr-426	1061	129	i.	i.	NOUN
ftr-426	1061	130	owner	owner	PROPN
ftr-426	1061	131	used	use	VERB
ftr-426	1061	132	the	the	DET
ftr-426	1061	133	converted	converted	ADJ
ftr-426	1061	134	property	property	NOUN
ftr-426	1061	135	if	if	SCONJ
ftr-426	1061	136	the	the	DET
ftr-426	1061	137	owner	owner	NOUN
ftr-426	1061	138	used	use	VERB
ftr-426	1061	139	the	the	DET
ftr-426	1061	140	converted	converted	ADJ
ftr-426	1061	141	property	property	NOUN
ftr-426	1061	142	,	,	PUNCT
ftr-426	1061	143	then	then	ADV
ftr-426	1061	144	the	the	DET
ftr-426	1061	145	applicable	applicable	ADJ
ftr-426	1061	146	inquiry	inquiry	NOUN
ftr-426	1061	147	is	be	AUX
ftr-426	1061	148	a	a	DET
ftr-426	1061	149	“	"	PUNCT
ftr-426	1061	150	functional	functional	ADJ
ftr-426	1061	151	/	/	SYM
ftr-426	1061	152	end	end	NOUN
ftr-426	1061	153	use	use	NOUN
ftr-426	1061	154	test	test	NOUN
ftr-426	1061	155	.	.	PUNCT
ftr-426	1062	1	”274	”274	ADV
ftr-426	1062	2	the	the	DET
ftr-426	1062	3	replacement	replacement	NOUN
ftr-426	1062	4	property	property	NOUN
ftr-426	1062	5	must	must	AUX
ftr-426	1062	6	have	have	VERB
ftr-426	1062	7	closely	closely	ADV
ftr-426	1062	8	similar	similar	ADJ
ftr-426	1062	9	physical	physical	ADJ
ftr-426	1062	10	characteristics	characteristic	NOUN
ftr-426	1062	11	and	and	CCONJ
ftr-426	1062	12	end	end	NOUN
ftr-426	1062	13	uses	use	NOUN
ftr-426	1062	14	to	to	ADP
ftr-426	1062	15	the	the	DET
ftr-426	1062	16	converted	converted	ADJ
ftr-426	1062	17	property.275	property.275	NOUN
ftr-426	1062	18	the	the	DET
ftr-426	1062	19	replacement	replacement	NOUN
ftr-426	1062	20	property	property	NOUN
ftr-426	1062	21	must	must	AUX
ftr-426	1062	22	function	function	VERB
ftr-426	1062	23	in	in	ADP
ftr-426	1062	24	the	the	DET
ftr-426	1062	25	same	same	ADJ
ftr-426	1062	26	manner	manner	NOUN
ftr-426	1062	27	as	as	ADP
ftr-426	1062	28	the	the	DET
ftr-426	1062	29	converted	converted	ADJ
ftr-426	1062	30	property.276	property.276	NOUN
ftr-426	1062	31	the	the	DET
ftr-426	1062	32	government	government	NOUN
ftr-426	1062	33	strictly	strictly	ADV
ftr-426	1062	34	enforces	enforce	VERB
ftr-426	1062	35	this	this	DET
ftr-426	1062	36	test	test	NOUN
ftr-426	1062	37	and	and	CCONJ
ftr-426	1062	38	has	have	AUX
ftr-426	1062	39	denied	deny	VERB
ftr-426	1062	40	nonrecognition	nonrecognition	NOUN
ftr-426	1062	41	treatment	treatment	NOUN
ftr-426	1062	42	for	for	ADP
ftr-426	1062	43	an	an	DET
ftr-426	1062	44	owner	owner	NOUN
ftr-426	1062	45	-	-	PUNCT
ftr-426	1062	46	user	user	NOUN
ftr-426	1062	47	in	in	ADP
ftr-426	1062	48	the	the	DET
ftr-426	1062	49	case	case	NOUN
ftr-426	1062	50	of	of	ADP
ftr-426	1062	51	the	the	DET
ftr-426	1062	52	replacement	replacement	NOUN
ftr-426	1062	53	of	of	ADP
ftr-426	1062	54	a	a	DET
ftr-426	1062	55	bowling	bowling	NOUN
ftr-426	1062	56	alley	alley	NOUN
ftr-426	1062	57	with	with	ADP
ftr-426	1062	58	a	a	DET
ftr-426	1062	59	billiard	billiard	NOUN
ftr-426	1062	60	hall277	hall277	PROPN
ftr-426	1062	61	and	and	CCONJ
ftr-426	1062	62	the	the	DET
ftr-426	1062	63	replacement	replacement	NOUN
ftr-426	1062	64	of	of	ADP
ftr-426	1062	65	a	a	DET
ftr-426	1062	66	farm	farm	NOUN
ftr-426	1062	67	truck	truck	NOUN
ftr-426	1062	68	with	with	ADP
ftr-426	1062	69	a	a	DET
ftr-426	1062	70	farm	farm	NOUN
ftr-426	1062	71	tractor.278	tractor.278	NOUN
ftr-426	1062	72	994	994	NUM
ftr-426	1062	73	florida	florida	PROPN
ftr-426	1062	74	tax	tax	NOUN
ftr-426	1062	75	review	review	NOUN
ftr-426	1063	1	[	[	X
ftr-426	1063	2	vol.6:10	vol.6:10	NOUN
ftr-426	1063	3	279	279	NUM
ftr-426	1063	4	.	.	PUNCT
ftr-426	1064	1	rev	rev	PROPN
ftr-426	1064	2	.	.	PUNCT
ftr-426	1065	1	rul	rul	PROPN
ftr-426	1065	2	.	.	PUNCT
ftr-426	1066	1	64	64	NUM
ftr-426	1066	2	-	-	SYM
ftr-426	1066	3	237	237	NUM
ftr-426	1066	4	,	,	PUNCT
ftr-426	1066	5	1964	1964	NUM
ftr-426	1066	6	-	-	SYM
ftr-426	1066	7	2	2	NUM
ftr-426	1066	8	c.b	c.b	PROPN
ftr-426	1066	9	.	.	PROPN
ftr-426	1066	10	319	319	NUM
ftr-426	1066	11	.	.	PUNCT
ftr-426	1067	1	see	see	VERB
ftr-426	1067	2	liant	liant	ADJ
ftr-426	1067	3	record	record	NOUN
ftr-426	1067	4	,	,	PUNCT
ftr-426	1067	5	inc	inc	PROPN
ftr-426	1067	6	.	.	PROPN
ftr-426	1068	1	v.	v.	ADP
ftr-426	1068	2	comm’r	comm’r	NOUN
ftr-426	1068	3	,	,	PUNCT
ftr-426	1068	4	303	303	NUM
ftr-426	1068	5	f.2d	f.2d	NOUN
ftr-426	1068	6	326	326	NUM
ftr-426	1068	7	(	(	PUNCT
ftr-426	1068	8	2d	2d	NUM
ftr-426	1068	9	cir	cir	NOUN
ftr-426	1068	10	.	.	PUNCT
ftr-426	1068	11	1962	1962	NUM
ftr-426	1068	12	)	)	PUNCT
ftr-426	1068	13	;	;	PUNCT
ftr-426	1068	14	clifton	clifton	PROPN
ftr-426	1068	15	inv	inv	PROPN
ftr-426	1068	16	.	.	PUNCT
ftr-426	1068	17	co.	co.	PROPN
ftr-426	1069	1	v.	v.	ADP
ftr-426	1069	2	united	united	PROPN
ftr-426	1069	3	states	states	PROPN
ftr-426	1069	4	,	,	PUNCT
ftr-426	1069	5	312	312	NUM
ftr-426	1069	6	f.2d	f.2d	NOUN
ftr-426	1069	7	719	719	NUM
ftr-426	1069	8	(	(	PUNCT
ftr-426	1069	9	6th	6th	ADJ
ftr-426	1069	10	cir	cir	NOUN
ftr-426	1069	11	.	.	PROPN
ftr-426	1069	12	1963	1963	NUM
ftr-426	1069	13	)	)	PUNCT
ftr-426	1069	14	,	,	PUNCT
ftr-426	1069	15	cert	cert	PROPN
ftr-426	1069	16	.	.	PUNCT
ftr-426	1070	1	denied	deny	VERB
ftr-426	1070	2	,	,	PUNCT
ftr-426	1070	3	373	373	NUM
ftr-426	1070	4	u.s	u.s	PROPN
ftr-426	1070	5	.	.	PROPN
ftr-426	1070	6	921	921	NUM
ftr-426	1070	7	(	(	PUNCT
ftr-426	1070	8	1964	1964	NUM
ftr-426	1070	9	)	)	PUNCT
ftr-426	1070	10	;	;	PUNCT
ftr-426	1070	11	loco	loco	PROPN
ftr-426	1070	12	realty	realty	PROPN
ftr-426	1070	13	co.	co.	PROPN
ftr-426	1070	14	v.	v.	ADP
ftr-426	1070	15	united	united	PROPN
ftr-426	1070	16	states	states	PROPN
ftr-426	1070	17	,	,	PUNCT
ftr-426	1070	18	306	306	NUM
ftr-426	1070	19	f.2d	f.2d	NOUN
ftr-426	1070	20	207	207	NUM
ftr-426	1070	21	(	(	PUNCT
ftr-426	1070	22	8th	8th	ADJ
ftr-426	1070	23	cir	cir	NOUN
ftr-426	1070	24	.	.	PROPN
ftr-426	1070	25	1962	1962	NUM
ftr-426	1070	26	)	)	PUNCT
ftr-426	1070	27	;	;	PUNCT
ftr-426	1070	28	pohn	pohn	ADJ
ftr-426	1070	29	v.	v.	ADP
ftr-426	1070	30	comm’r	comm’r	NOUN
ftr-426	1070	31	,	,	PUNCT
ftr-426	1070	32	309	309	NUM
ftr-426	1070	33	f.2d	f.2d	NOUN
ftr-426	1070	34	427	427	NUM
ftr-426	1070	35	(	(	PUNCT
ftr-426	1070	36	7th	7th	ADJ
ftr-426	1070	37	cir	cir	NOUN
ftr-426	1070	38	.	.	PUNCT
ftr-426	1070	39	1962	1962	NUM
ftr-426	1070	40	)	)	PUNCT
ftr-426	1070	41	;	;	PUNCT
ftr-426	1071	1	johnson	johnson	PROPN
ftr-426	1071	2	v.	v.	ADP
ftr-426	1071	3	comm’r	comm’r	PROPN
ftr-426	1071	4	,	,	PUNCT
ftr-426	1071	5	43	43	NUM
ftr-426	1071	6	t.c	t.c	PROPN
ftr-426	1071	7	.	.	PROPN
ftr-426	1071	8	736	736	NUM
ftr-426	1071	9	(	(	PUNCT
ftr-426	1071	10	1965	1965	NUM
ftr-426	1071	11	)	)	PUNCT
ftr-426	1071	12	,	,	PUNCT
ftr-426	1071	13	acq	acq	PROPN
ftr-426	1071	14	.	.	PROPN
ftr-426	1071	15	1965	1965	NUM
ftr-426	1071	16	-	-	SYM
ftr-426	1071	17	2	2	NUM
ftr-426	1071	18	c.b	c.b	PROPN
ftr-426	1071	19	.	.	PROPN
ftr-426	1071	20	5	5	NUM
ftr-426	1071	21	.	.	NUM
ftr-426	1071	22	280	280	NUM
ftr-426	1071	23	.	.	PUNCT
ftr-426	1072	1	see	see	VERB
ftr-426	1072	2	priv	priv	NOUN
ftr-426	1072	3	.	.	PUNCT
ftr-426	1073	1	ltr	ltr	PROPN
ftr-426	1073	2	.	.	PUNCT
ftr-426	1073	3	rul	rul	PROPN
ftr-426	1073	4	.	.	PROPN
ftr-426	1073	5	8820055	8820055	NUM
ftr-426	1073	6	;	;	PUNCT
ftr-426	1073	7	priv	priv	NOUN
ftr-426	1073	8	.	.	PUNCT
ftr-426	1074	1	ltr	ltr	PROPN
ftr-426	1074	2	.	.	PUNCT
ftr-426	1074	3	rul	rul	PROPN
ftr-426	1074	4	.	.	PUNCT
ftr-426	1075	1	9723032	9723032	NUM
ftr-426	1075	2	.	.	PUNCT
ftr-426	1076	1	281	281	NUM
ftr-426	1076	2	.	.	PUNCT
ftr-426	1077	1	see	see	VERB
ftr-426	1077	2	liant	liant	ADJ
ftr-426	1077	3	record	record	NOUN
ftr-426	1077	4	,	,	PUNCT
ftr-426	1077	5	inc	inc	PROPN
ftr-426	1077	6	.	.	PROPN
ftr-426	1077	7	,	,	PUNCT
ftr-426	1077	8	303	303	NUM
ftr-426	1077	9	f.2d	f.2d	X
ftr-426	1077	10	at	at	ADP
ftr-426	1077	11	329	329	NUM
ftr-426	1077	12	.	.	PUNCT
ftr-426	1078	1	282	282	NUM
ftr-426	1078	2	.	.	PUNCT
ftr-426	1079	1	rev	rev	PROPN
ftr-426	1079	2	.	.	PUNCT
ftr-426	1079	3	rul	rul	NOUN
ftr-426	1079	4	.	.	PUNCT
ftr-426	1080	1	71	71	NUM
ftr-426	1080	2	-	-	SYM
ftr-426	1080	3	41	41	NUM
ftr-426	1080	4	,	,	PUNCT
ftr-426	1080	5	1971	1971	NUM
ftr-426	1080	6	-	-	SYM
ftr-426	1080	7	1	1	NUM
ftr-426	1080	8	c.b	c.b	PROPN
ftr-426	1080	9	.	.	PUNCT
ftr-426	1081	1	223	223	NUM
ftr-426	1082	1	(	(	PUNCT
ftr-426	1082	2	allowing	allow	VERB
ftr-426	1082	3	taxpayer	taxpayer	NOUN
ftr-426	1082	4	to	to	PART
ftr-426	1082	5	satisfy	satisfy	VERB
ftr-426	1082	6	requirements	requirement	NOUN
ftr-426	1082	7	for	for	ADP
ftr-426	1082	8	replacement	replacement	NOUN
ftr-426	1082	9	property	property	NOUN
ftr-426	1082	10	by	by	ADP
ftr-426	1082	11	constructing	construct	VERB
ftr-426	1082	12	leased	lease	VERB
ftr-426	1082	13	gas	gas	NOUN
ftr-426	1082	14	station	station	NOUN
ftr-426	1082	15	on	on	ADP
ftr-426	1082	16	property	property	NOUN
ftr-426	1082	17	already	already	ADV
ftr-426	1082	18	owned	own	VERB
ftr-426	1082	19	)	)	PUNCT
ftr-426	1082	20	.	.	PUNCT
ftr-426	1083	1	283	283	NUM
ftr-426	1083	2	.	.	PUNCT
ftr-426	1084	1	priv	priv	NOUN
ftr-426	1084	2	.	.	PUNCT
ftr-426	1085	1	ltr	ltr	PROPN
ftr-426	1085	2	.	.	PUNCT
ftr-426	1085	3	rul	rul	PROPN
ftr-426	1085	4	.	.	PUNCT
ftr-426	1086	1	9326042	9326042	NUM
ftr-426	1086	2	(	(	PUNCT
ftr-426	1086	3	determining	determine	VERB
ftr-426	1086	4	whether	whether	SCONJ
ftr-426	1086	5	an	an	DET
ftr-426	1086	6	apartment	apartment	NOUN
ftr-426	1086	7	building	building	NOUN
ftr-426	1086	8	is	be	AUX
ftr-426	1086	9	similar	similar	ADJ
ftr-426	1086	10	to	to	ADP
ftr-426	1086	11	destroyed	destroy	VERB
ftr-426	1086	12	warehouse	warehouse	NOUN
ftr-426	1086	13	)	)	PUNCT
ftr-426	1086	14	.	.	PUNCT
ftr-426	1087	1	284	284	NUM
ftr-426	1087	2	.	.	PUNCT
ftr-426	1088	1	irc	irc	PROPN
ftr-426	1088	2	§	§	PROPN
ftr-426	1088	3	1033(h)(3	1033(h)(3	NUM
ftr-426	1088	4	)	)	PUNCT
ftr-426	1088	5	(	(	PUNCT
ftr-426	1088	6	defining	define	VERB
ftr-426	1088	7	presidentially	presidentially	ADV
ftr-426	1088	8	decla	decla	ADJ
ftr-426	1088	9	red	red	ADJ
ftr-426	1088	10	d	d	NOUN
ftr-426	1088	11	isaster	isaster	NOUN
ftr-426	1088	12	for	for	ADP
ftr-426	1088	13	this	this	DET
ftr-426	1088	14	purpose	purpose	NOUN
ftr-426	1088	15	as	as	ADP
ftr-426	1088	16	“	"	PUNCT
ftr-426	1088	17	any	any	DET
ftr-426	1088	18	disaster	disaster	NOUN
ftr-426	1088	19	which	which	PRON
ftr-426	1088	20	,	,	PUNCT
ftr-426	1088	21	with	with	ADP
ftr-426	1088	22	respect	respect	NOUN
ftr-426	1088	23	to	to	ADP
ftr-426	1088	24	the	the	DET
ftr-426	1088	25	area	area	NOUN
ftr-426	1088	26	n	n	ADP
ftr-426	1088	27	which	which	PRON
ftr-426	1088	28	the	the	DET
ftr-426	1088	29	property	property	NOUN
ftr-426	1088	30	is	be	AUX
ftr-426	1088	31	located	locate	VERB
ftr-426	1088	32	,	,	PUNCT
ftr-426	1088	33	resulted	result	VERB
ftr-426	1088	34	in	in	ADP
ftr-426	1088	35	a	a	DET
ftr-426	1088	36	subsequent	subsequent	ADJ
ftr-426	1088	37	determination	determination	NOUN
ftr-426	1088	38	by	by	ADP
ftr-426	1088	39	the	the	DET
ftr-426	1088	40	president	president	NOUN
ftr-426	1088	41	that	that	SCONJ
ftr-426	1088	42	such	such	ADJ
ftr-426	1088	43	area	area	NOUN
ftr-426	1088	44	warrants	warrant	NOUN
ftr-426	1088	45	assistance	assistance	NOUN
ftr-426	1088	46	by	by	ADP
ftr-426	1088	47	the	the	DET
ftr-426	1088	48	federal	federal	ADJ
ftr-426	1088	49	government	government	NOUN
ftr-426	1088	50	under	under	ADP
ftr-426	1088	51	the	the	DET
ftr-426	1088	52	disaster	disaster	NOUN
ftr-426	1088	53	relief	relief	NOUN
ftr-426	1088	54	and	and	CCONJ
ftr-426	1088	55	emergency	emergency	NOUN
ftr-426	1088	56	assistance	assistance	NOUN
ftr-426	1088	57	act	act	NOUN
ftr-426	1088	58	”	"	PUNCT
ftr-426	1088	59	)	)	PUNCT
ftr-426	1088	60	.	.	PUNCT
ftr-426	1089	1	285	285	NUM
ftr-426	1089	2	.	.	PUNCT
ftr-426	1090	1	irc	irc	PROPN
ftr-426	1090	2	§	§	PROPN
ftr-426	1090	3	1033(h)(2	1033(h)(2	NUM
ftr-426	1090	4	)	)	PUNCT
ftr-426	1090	5	.	.	PUNCT
ftr-426	1091	1	286	286	NUM
ftr-426	1091	2	.	.	PUNCT
ftr-426	1092	1	i	i	PRON
ftr-426	1092	2	d.	d.	PROPN
ftr-426	1092	3	287	287	NUM
ftr-426	1092	4	.	.	PUNCT
ftr-426	1093	1	see	see	VERB
ftr-426	1093	2	tech	tech	NOUN
ftr-426	1093	3	.	.	PUNCT
ftr-426	1094	1	adv	adv	PROPN
ftr-426	1094	2	.	.	PUNCT
ftr-426	1094	3	mem	mem	PROPN
ftr-426	1094	4	.	.	PUNCT
ftr-426	1094	5	2001	2001	NUM
ftr-426	1094	6	-	-	SYM
ftr-426	1094	7	11	11	NUM
ftr-426	1094	8	-	-	NUM
ftr-426	1094	9	056	056	NUM
ftr-426	1094	10	(	(	PUNCT
ftr-426	1094	11	advising	advise	VERB
ftr-426	1094	12	that	that	SCONJ
ftr-426	1094	13	while	while	SCONJ
ftr-426	1094	14	replacement	replacement	NOUN
ftr-426	1094	15	property	property	NOUN
ftr-426	1094	16	is	be	AUX
ftr-426	1094	17	broadly	broadly	ADV
ftr-426	1094	18	interpreted	interpret	VERB
ftr-426	1094	19	it	it	PRON
ftr-426	1094	20	does	do	AUX
ftr-426	1094	21	not	not	PART
ftr-426	1094	22	include	include	VERB
ftr-426	1094	23	property	property	NOUN
ftr-426	1094	24	held	hold	VERB
ftr-426	1094	25	for	for	ADP
ftr-426	1094	26	investment	investment	NOUN
ftr-426	1094	27	)	)	PUNCT
ftr-426	1094	28	.	.	PUNCT
ftr-426	1095	1	ii	ii	PROPN
ftr-426	1095	2	.	.	PUNCT
ftr-426	1096	1	owner	owner	PROPN
ftr-426	1096	2	invested	invest	VERB
ftr-426	1096	3	in	in	ADP
ftr-426	1096	4	the	the	DET
ftr-426	1096	5	converted	converted	ADJ
ftr-426	1096	6	property	property	NOUN
ftr-426	1096	7	if	if	SCONJ
ftr-426	1096	8	the	the	DET
ftr-426	1096	9	owner	owner	NOUN
ftr-426	1096	10	is	be	AUX
ftr-426	1096	11	an	an	DET
ftr-426	1096	12	investor	investor	NOUN
ftr-426	1096	13	in	in	ADP
ftr-426	1096	14	the	the	DET
ftr-426	1096	15	property	property	NOUN
ftr-426	1096	16	and	and	CCONJ
ftr-426	1096	17	leases	lease	VERB
ftr-426	1096	18	the	the	DET
ftr-426	1096	19	converted	converted	ADJ
ftr-426	1096	20	property	property	NOUN
ftr-426	1096	21	to	to	ADP
ftr-426	1096	22	the	the	DET
ftr-426	1096	23	end	end	NOUN
ftr-426	1096	24	user	user	NOUN
ftr-426	1096	25	,	,	PUNCT
ftr-426	1096	26	then	then	ADV
ftr-426	1096	27	the	the	DET
ftr-426	1096	28	applicable	applicable	ADJ
ftr-426	1096	29	inquiry	inquiry	NOUN
ftr-426	1096	30	is	be	AUX
ftr-426	1096	31	whether	whether	SCONJ
ftr-426	1096	32	the	the	DET
ftr-426	1096	33	relationship	relationship	NOUN
ftr-426	1096	34	of	of	ADP
ftr-426	1096	35	the	the	DET
ftr-426	1096	36	owner	owner	NOUN
ftr-426	1096	37	to	to	ADP
ftr-426	1096	38	the	the	DET
ftr-426	1096	39	original	original	ADJ
ftr-426	1096	40	property	property	NOUN
ftr-426	1096	41	is	be	AUX
ftr-426	1096	42	the	the	DET
ftr-426	1096	43	similar	similar	ADJ
ftr-426	1096	44	to	to	ADP
ftr-426	1096	45	the	the	DET
ftr-426	1096	46	relationship	relationship	NOUN
ftr-426	1096	47	of	of	ADP
ftr-426	1096	48	the	the	DET
ftr-426	1096	49	owner	owner	NOUN
ftr-426	1096	50	to	to	ADP
ftr-426	1096	51	the	the	DET
ftr-426	1096	52	replacement	replacement	NOUN
ftr-426	1096	53	property.279	property.279	NOUN
ftr-426	1096	54	the	the	DET
ftr-426	1096	55	fact	fact	NOUN
ftr-426	1096	56	that	that	SCONJ
ftr-426	1096	57	the	the	DET
ftr-426	1096	58	disaster	disaster	NOUN
ftr-426	1096	59	victim	victim	NOUN
ftr-426	1096	60	was	be	AUX
ftr-426	1096	61	the	the	DET
ftr-426	1096	62	lessor	lessor	NOUN
ftr-426	1096	63	of	of	ADP
ftr-426	1096	64	both	both	CCONJ
ftr-426	1096	65	the	the	DET
ftr-426	1096	66	converted	converted	ADJ
ftr-426	1096	67	and	and	CCONJ
ftr-426	1096	68	replacement	replacement	NOUN
ftr-426	1096	69	properties	property	NOUN
ftr-426	1096	70	is	be	AUX
ftr-426	1096	71	not	not	PART
ftr-426	1096	72	enough.280	enough.280	AUX
ftr-426	1096	73	qualifying	qualify	VERB
ftr-426	1096	74	replacement	replacement	NOUN
ftr-426	1096	75	property	property	NOUN
ftr-426	1096	76	will	will	AUX
ftr-426	1096	77	include	include	VERB
ftr-426	1096	78	a	a	DET
ftr-426	1096	79	lease	lease	NOUN
ftr-426	1096	80	that	that	PRON
ftr-426	1096	81	is	be	AUX
ftr-426	1096	82	similar	similar	ADJ
ftr-426	1096	83	to	to	ADP
ftr-426	1096	84	the	the	DET
ftr-426	1096	85	converted	converted	ADJ
ftr-426	1096	86	property	property	NOUN
ftr-426	1096	87	with	with	ADP
ftr-426	1096	88	respect	respect	NOUN
ftr-426	1096	89	to	to	ADP
ftr-426	1096	90	the	the	DET
ftr-426	1096	91	nature	nature	NOUN
ftr-426	1096	92	and	and	CCONJ
ftr-426	1096	93	extent	extent	NOUN
ftr-426	1096	94	of	of	ADP
ftr-426	1096	95	the	the	DET
ftr-426	1096	96	owner	owner	NOUN
ftr-426	1096	97	’s	’s	PART
ftr-426	1096	98	management	management	NOUN
ftr-426	1096	99	activities	activity	NOUN
ftr-426	1096	100	with	with	ADP
ftr-426	1096	101	respect	respect	NOUN
ftr-426	1096	102	to	to	ADP
ftr-426	1096	103	the	the	DET
ftr-426	1096	104	property	property	NOUN
ftr-426	1096	105	;	;	PUNCT
ftr-426	1096	106	the	the	DET
ftr-426	1096	107	quantity	quantity	NOUN
ftr-426	1096	108	and	and	CCONJ
ftr-426	1096	109	quality	quality	NOUN
ftr-426	1096	110	of	of	ADP
ftr-426	1096	111	the	the	DET
ftr-426	1096	112	services	service	NOUN
ftr-426	1096	113	required	require	VERB
ftr-426	1096	114	by	by	ADP
ftr-426	1096	115	the	the	DET
ftr-426	1096	116	owner	owner	NOUN
ftr-426	1096	117	under	under	ADP
ftr-426	1096	118	the	the	DET
ftr-426	1096	119	lease	lease	NOUN
ftr-426	1096	120	;	;	PUNCT
ftr-426	1096	121	and	and	CCONJ
ftr-426	1096	122	the	the	DET
ftr-426	1096	123	nature	nature	NOUN
ftr-426	1096	124	of	of	ADP
ftr-426	1096	125	the	the	DET
ftr-426	1096	126	property	property	NOUN
ftr-426	1096	127	’s	’s	PART
ftr-426	1096	128	business	business	NOUN
ftr-426	1096	129	risk	risk	NOUN
ftr-426	1096	130	to	to	ADP
ftr-426	1096	131	the	the	DET
ftr-426	1096	132	owner.281	owner.281	PROPN
ftr-426	1096	133	the	the	DET
ftr-426	1096	134	government	government	NOUN
ftr-426	1096	135	has	have	AUX
ftr-426	1096	136	allowed	allow	VERB
ftr-426	1096	137	nonrecognition	nonrecognition	NOUN
ftr-426	1096	138	treatment	treatment	NOUN
ftr-426	1096	139	for	for	ADP
ftr-426	1096	140	taxpayer	taxpayer	NOUN
ftr-426	1096	141	/	/	SYM
ftr-426	1096	142	investors	investor	NOUN
ftr-426	1096	143	who	who	PRON
ftr-426	1096	144	replaced	replace	VERB
ftr-426	1096	145	land	land	NOUN
ftr-426	1096	146	and	and	CCONJ
ftr-426	1096	147	a	a	DET
ftr-426	1096	148	leased	lease	VERB
ftr-426	1096	149	warehouse	warehouse	NOUN
ftr-426	1096	150	with	with	ADP
ftr-426	1096	151	a	a	DET
ftr-426	1096	152	leased	lease	VERB
ftr-426	1096	153	gas	gas	NOUN
ftr-426	1096	154	station282	station282	PROPN
ftr-426	1096	155	as	as	ADV
ftr-426	1096	156	well	well	ADV
ftr-426	1096	157	as	as	ADP
ftr-426	1096	158	the	the	DET
ftr-426	1096	159	replacement	replacement	NOUN
ftr-426	1096	160	of	of	ADP
ftr-426	1096	161	a	a	DET
ftr-426	1096	162	leased	lease	VERB
ftr-426	1096	163	industrial	industrial	ADJ
ftr-426	1096	164	warehouse	warehouse	NOUN
ftr-426	1096	165	with	with	ADP
ftr-426	1096	166	a	a	DET
ftr-426	1096	167	residential	residential	ADJ
ftr-426	1096	168	apartment	apartment	NOUN
ftr-426	1096	169	development.283	development.283	PROPN
ftr-426	1096	170	iii	iii	PROPN
ftr-426	1096	171	.	.	PUNCT
ftr-426	1097	1	property	property	NOUN
ftr-426	1097	2	was	be	AUX
ftr-426	1097	3	damaged	damage	VERB
ftr-426	1097	4	or	or	CCONJ
ftr-426	1097	5	destroyed	destroy	VERB
ftr-426	1097	6	in	in	ADP
ftr-426	1097	7	a	a	DET
ftr-426	1097	8	presidentially	presidentially	NOUN
ftr-426	1097	9	declared	declare	VERB
ftr-426	1097	10	disaster	disaster	NOUN
ftr-426	1097	11	if	if	SCONJ
ftr-426	1097	12	the	the	DET
ftr-426	1097	13	property	property	NOUN
ftr-426	1097	14	was	be	AUX
ftr-426	1097	15	converted	convert	VERB
ftr-426	1097	16	in	in	ADP
ftr-426	1097	17	a	a	DET
ftr-426	1097	18	presidentially	presidentially	NOUN
ftr-426	1097	19	declared	declare	VERB
ftr-426	1097	20	disaster284	disaster284	PROPN
ftr-426	1098	1	and	and	CCONJ
ftr-426	1098	2	it	it	PRON
ftr-426	1098	3	was	be	AUX
ftr-426	1098	4	held	hold	VERB
ftr-426	1098	5	for	for	ADP
ftr-426	1098	6	investment	investment	NOUN
ftr-426	1098	7	or	or	CCONJ
ftr-426	1098	8	used	use	VERB
ftr-426	1098	9	in	in	ADP
ftr-426	1098	10	a	a	DET
ftr-426	1098	11	trade	trade	NOUN
ftr-426	1098	12	or	or	CCONJ
ftr-426	1098	13	business	business	NOUN
ftr-426	1098	14	,	,	PUNCT
ftr-426	1098	15	then	then	ADV
ftr-426	1098	16	more	more	ADV
ftr-426	1098	17	liberal	liberal	ADJ
ftr-426	1098	18	replacement	replacement	NOUN
ftr-426	1098	19	property	property	NOUN
ftr-426	1098	20	rules	rule	NOUN
ftr-426	1098	21	apply.285	apply.285	PROPN
ftr-426	1098	22	under	under	ADP
ftr-426	1098	23	these	these	DET
ftr-426	1098	24	circumstances	circumstance	NOUN
ftr-426	1098	25	,	,	PUNCT
ftr-426	1098	26	qualifying	qualify	VERB
ftr-426	1098	27	replacement	replacement	NOUN
ftr-426	1098	28	property	property	NOUN
ftr-426	1098	29	is	be	AUX
ftr-426	1098	30	any	any	DET
ftr-426	1098	31	tangible	tangible	ADJ
ftr-426	1098	32	property	property	NOUN
ftr-426	1098	33	used	use	VERB
ftr-426	1098	34	in	in	ADP
ftr-426	1098	35	any	any	DET
ftr-426	1098	36	trade	trade	NOUN
ftr-426	1098	37	or	or	CCONJ
ftr-426	1098	38	business.286	business.286	VERB
ftr-426	1098	39	this	this	DET
ftr-426	1098	40	provision	provision	NOUN
ftr-426	1098	41	will	will	AUX
ftr-426	1098	42	allow	allow	VERB
ftr-426	1098	43	a	a	DET
ftr-426	1098	44	disaster	disaster	NOUN
ftr-426	1098	45	victim	victim	NOUN
ftr-426	1098	46	of	of	ADP
ftr-426	1098	47	a	a	DET
ftr-426	1098	48	presidentially	presidentially	NOUN
ftr-426	1098	49	declared	declare	VERB
ftr-426	1098	50	disaster	disaster	NOUN
ftr-426	1098	51	to	to	PART
ftr-426	1098	52	qualify	qualify	VERB
ftr-426	1098	53	for	for	ADP
ftr-426	1098	54	nonrecognition	nonrecognition	NOUN
ftr-426	1098	55	of	of	ADP
ftr-426	1098	56	gain	gain	NOUN
ftr-426	1098	57	by	by	ADP
ftr-426	1098	58	replacing	replace	VERB
ftr-426	1098	59	her	her	PRON
ftr-426	1098	60	destroyed	destroy	VERB
ftr-426	1098	61	investment	investment	NOUN
ftr-426	1098	62	or	or	CCONJ
ftr-426	1098	63	trade	trade	NOUN
ftr-426	1098	64	or	or	CCONJ
ftr-426	1098	65	business	business	NOUN
ftr-426	1098	66	property	property	NOUN
ftr-426	1098	67	with	with	ADP
ftr-426	1098	68	any	any	DET
ftr-426	1098	69	type	type	NOUN
ftr-426	1098	70	of	of	ADP
ftr-426	1098	71	tangible	tangible	ADJ
ftr-426	1098	72	business	business	NOUN
ftr-426	1098	73	property	property	NOUN
ftr-426	1098	74	in	in	ADP
ftr-426	1098	75	any	any	DET
ftr-426	1098	76	trade	trade	NOUN
ftr-426	1098	77	or	or	CCONJ
ftr-426	1098	78	business	business	NOUN
ftr-426	1098	79	,	,	PUNCT
ftr-426	1098	80	including	include	VERB
ftr-426	1098	81	an	an	DET
ftr-426	1098	82	existing	exist	VERB
ftr-426	1098	83	business.287	business.287	NOUN
ftr-426	1098	84	this	this	DET
ftr-426	1098	85	exception	exception	NOUN
ftr-426	1098	86	to	to	ADP
ftr-426	1098	87	the	the	DET
ftr-426	1098	88	general	general	ADJ
ftr-426	1098	89	rule	rule	NOUN
ftr-426	1098	90	affords	afford	VERB
ftr-426	1098	91	disaster	disaster	NOUN
ftr-426	1098	92	victims	victim	NOUN
ftr-426	1098	93	with	with	ADP
ftr-426	1098	94	a	a	DET
ftr-426	1098	95	broad	broad	ADJ
ftr-426	1098	96	array	array	NOUN
ftr-426	1098	97	of	of	ADP
ftr-426	1098	98	reinvestment	reinvestment	NOUN
ftr-426	1098	99	options	option	NOUN
ftr-426	1098	100	.	.	PUNCT
ftr-426	1099	1	2005	2005	NUM
ftr-426	1099	2	]	]	PUNCT
ftr-426	1099	3	anatomy	anatomy	NOUN
ftr-426	1099	4	of	of	ADP
ftr-426	1099	5	a	a	DET
ftr-426	1099	6	disaster	disaster	NOUN
ftr-426	1099	7	995	995	NUM
ftr-426	1099	8	288	288	NUM
ftr-426	1099	9	.	.	PUNCT
ftr-426	1100	1	see	see	VERB
ftr-426	1100	2	irc	irc	PROPN
ftr-426	1100	3	§	§	PROPN
ftr-426	1100	4	1033(h)(4	1033(h)(4	NUM
ftr-426	1100	5	)	)	PUNCT
ftr-426	1100	6	(	(	PUNCT
ftr-426	1100	7	defining	define	VERB
ftr-426	1100	8	principal	principal	ADJ
ftr-426	1100	9	residence	residence	NOUN
ftr-426	1100	10	for	for	ADP
ftr-426	1100	11	this	this	DET
ftr-426	1100	12	purpose	purpose	NOUN
ftr-426	1100	13	as	as	ADP
ftr-426	1100	14	the	the	DET
ftr-426	1100	15	same	same	ADJ
ftr-426	1100	16	meaning	meaning	NOUN
ftr-426	1100	17	as	as	SCONJ
ftr-426	1100	18	used	use	VERB
ftr-426	1100	19	in	in	ADP
ftr-426	1100	20	code	code	NOUN
ftr-426	1100	21	§	§	PROPN
ftr-426	1100	22	121	121	NUM
ftr-426	1100	23	,	,	PUNCT
ftr-426	1100	24	excep	excep	VERB
ftr-426	1100	25	t	t	PROPN
ftr-426	1100	26	that	that	SCONJ
ftr-426	1100	27	the	the	DET
ftr-426	1100	28	taxpayer	taxpayer	NOUN
ftr-426	1100	29	is	be	AUX
ftr-426	1100	30	not	not	PART
ftr-426	1100	31	required	require	VERB
ftr-426	1100	32	to	to	PART
ftr-426	1100	33	own	own	VERB
ftr-426	1100	34	the	the	DET
ftr-426	1100	35	property	property	NOUN
ftr-426	1100	36	)	)	PUNCT
ftr-426	1100	37	.	.	PUNCT
ftr-426	1101	1	289	289	NUM
ftr-426	1101	2	.	.	PUNCT
ftr-426	1101	3	irc	irc	PROPN
ftr-426	1101	4	§	§	PROPN
ftr-426	1101	5	1033(h)(1)(a)(i	1033(h)(1)(a)(i	PROPN
ftr-426	1101	6	)	)	PUNCT
ftr-426	1101	7	;	;	PUNCT
ftr-426	1101	8	rev	rev	PROPN
ftr-426	1101	9	.	.	PROPN
ftr-426	1102	1	rul	rul	PROPN
ftr-426	1102	2	.	.	PUNCT
ftr-426	1103	1	95	95	NUM
ftr-426	1103	2	-	-	SYM
ftr-426	1103	3	22	22	NUM
ftr-426	1103	4	,	,	PUNCT
ftr-426	1103	5	1995	1995	NUM
ftr-426	1103	6	-	-	SYM
ftr-426	1103	7	1	1	NUM
ftr-426	1103	8	c.b	c.b	PROPN
ftr-426	1103	9	.	.	PROPN
ftr-426	1103	10	145	145	NUM
ftr-426	1103	11	.	.	X
ftr-426	1104	1	290	290	NUM
ftr-426	1104	2	.	.	PUNCT
ftr-426	1105	1	i	i	PRON
ftr-426	1105	2	d.	d.	PROPN
ftr-426	1105	3	291	291	NUM
ftr-426	1105	4	.	.	PUNCT
ftr-426	1106	1	irc	irc	PROPN
ftr-426	1106	2	§	§	PROPN
ftr-426	1106	3	1033(h)(1)(a)(ii	1033(h)(1)(a)(ii	NUM
ftr-426	1106	4	)	)	PUNCT
ftr-426	1106	5	.	.	PUNCT
ftr-426	1107	1	292	292	NUM
ftr-426	1107	2	.	.	PUNCT
ftr-426	1107	3	irc	irc	PROPN
ftr-426	1107	4	§	§	PROPN
ftr-426	1107	5	1033(a)(2)(a	1033(a)(2)(a	NUM
ftr-426	1107	6	)	)	PUNCT
ftr-426	1107	7	(	(	PUNCT
ftr-426	1107	8	stating	state	VERB
ftr-426	1107	9	that	that	SCONJ
ftr-426	1107	10	replacement	replacement	NOUN
ftr-426	1107	11	property	property	NOUN
ftr-426	1107	12	must	must	AUX
ftr-426	1107	13	be	be	AUX
ftr-426	1107	14	purchased	purchase	VERB
ftr-426	1107	15	)	)	PUNCT
ftr-426	1107	16	;	;	PUNCT
ftr-426	1107	17	regs	reg	NOUN
ftr-426	1107	18	.	.	PUNCT
ftr-426	1108	1	§	§	PROPN
ftr-426	1108	2	1.1033(a)-2(c)(4	1.1033(a)-2(c)(4	NUM
ftr-426	1108	3	)	)	PUNCT
ftr-426	1108	4	.	.	PUNCT
ftr-426	1109	1	taxpayers	taxpayer	NOUN
ftr-426	1109	2	may	may	AUX
ftr-426	1109	3	acquire	acquire	VERB
ftr-426	1109	4	replacement	replacement	NOUN
ftr-426	1109	5	property	property	NOUN
ftr-426	1109	6	by	by	ADP
ftr-426	1109	7	constructing	construct	VERB
ftr-426	1109	8	it	it	PRON
ftr-426	1109	9	as	as	ADV
ftr-426	1109	10	long	long	ADV
ftr-426	1109	11	as	as	SCONJ
ftr-426	1109	12	it	it	PRON
ftr-426	1109	13	is	be	AUX
ftr-426	1109	14	paid	pay	VERB
ftr-426	1109	15	for	for	ADP
ftr-426	1109	16	and	and	CCONJ
ftr-426	1109	17	completed	complete	VERB
ftr-426	1109	18	by	by	ADP
ftr-426	1109	19	the	the	DET
ftr-426	1109	20	close	close	NOUN
ftr-426	1109	21	of	of	ADP
ftr-426	1109	22	the	the	DET
ftr-426	1109	23	replacement	replacement	NOUN
ftr-426	1109	24	period	period	NOUN
ftr-426	1109	25	.	.	PUNCT
ftr-426	1110	1	see	see	VERB
ftr-426	1110	2	rev	rev	PROPN
ftr-426	1110	3	.	.	PROPN
ftr-426	1110	4	rul	rul	PROPN
ftr-426	1110	5	.	.	PUNCT
ftr-426	1111	1	56	56	NUM
ftr-426	1111	2	-	-	SYM
ftr-426	1111	3	543	543	NUM
ftr-426	1111	4	,	,	PUNCT
ftr-426	1111	5	1956	1956	NUM
ftr-426	1111	6	-	-	SYM
ftr-426	1111	7	2	2	NUM
ftr-426	1111	8	c.b	c.b	NOUN
ftr-426	1111	9	.	.	PUNCT
ftr-426	1112	1	294	294	NUM
ftr-426	1112	2	.	.	PUNCT
ftr-426	1113	1	if	if	SCONJ
ftr-426	1113	2	an	an	DET
ftr-426	1113	3	individual	individual	ADJ
ftr-426	1113	4	taxpayer	taxpayer	NOUN
ftr-426	1113	5	’s	’s	PART
ftr-426	1113	6	aggregate	aggregate	ADJ
ftr-426	1113	7	realized	realize	VERB
ftr-426	1113	8	gain	gain	NOUN
ftr-426	1113	9	exceeds	exceed	VERB
ftr-426	1113	10	$	$	SYM
ftr-426	1113	11	100,000	100,000	NUM
ftr-426	1113	12	for	for	ADP
ftr-426	1113	13	all	all	DET
ftr-426	1113	14	converted	convert	VERB
ftr-426	1113	15	gain	gain	NOUN
ftr-426	1113	16	property	property	NOUN
ftr-426	1113	17	,	,	PUNCT
ftr-426	1113	18	then	then	ADV
ftr-426	1113	19	nonrecognition	nonrecognition	NOUN
ftr-426	1113	20	treatment	treatment	NOUN
ftr-426	1113	21	is	be	AUX
ftr-426	1113	22	not	not	PART
ftr-426	1113	23	available	available	ADJ
ftr-426	1113	24	for	for	ADP
ftr-426	1113	25	replacement	replacement	NOUN
ftr-426	1113	26	property	property	NOUN
ftr-426	1113	27	purchased	purchase	VERB
ftr-426	1113	28	from	from	ADP
ftr-426	1113	29	a	a	DET
ftr-426	1113	30	related	related	ADJ
ftr-426	1113	31	party	party	NOUN
ftr-426	1113	32	.	.	PUNCT
ftr-426	1114	1	irc	irc	PROPN
ftr-426	1114	2	§	§	PROPN
ftr-426	1114	3	1033(i)(2)(c	1033(i)(2)(c	NUM
ftr-426	1114	4	)	)	PUNCT
ftr-426	1114	5	.	.	PUNCT
ftr-426	1115	1	corporate	corporate	ADJ
ftr-426	1115	2	taxpayers	taxpayer	NOUN
ftr-426	1115	3	and	and	CCONJ
ftr-426	1115	4	certain	certain	ADJ
ftr-426	1115	5	partnerships	partnership	NOUN
ftr-426	1115	6	with	with	ADP
ftr-426	1115	7	corporate	corporate	ADJ
ftr-426	1115	8	partners	partner	NOUN
ftr-426	1115	9	are	be	AUX
ftr-426	1115	10	denied	deny	VERB
ftr-426	1115	11	nonrecognition	nonrecognition	NOUN
ftr-426	1115	12	treatment	treatment	NOUN
ftr-426	1115	13	for	for	ADP
ftr-426	1115	14	replacement	replacement	NOUN
ftr-426	1115	15	properties	property	NOUN
ftr-426	1115	16	acquired	acquire	VERB
ftr-426	1115	17	from	from	ADP
ftr-426	1115	18	related	related	ADJ
ftr-426	1115	19	parties	party	NOUN
ftr-426	1115	20	under	under	ADP
ftr-426	1115	21	any	any	DET
ftr-426	1115	22	circumstance	circumstance	NOUN
ftr-426	1115	23	.	.	PUNCT
ftr-426	1116	1	irc	irc	PROPN
ftr-426	1116	2	§	§	PROPN
ftr-426	1116	3	1033(i)(2)(a	1033(i)(2)(a	NUM
ftr-426	1116	4	)	)	PUNCT
ftr-426	1116	5	,	,	PUNCT
ftr-426	1116	6	(	(	PUNCT
ftr-426	1116	7	b	b	NOUN
ftr-426	1116	8	)	)	PUNCT
ftr-426	1116	9	.	.	PUNCT
ftr-426	1117	1	for	for	ADP
ftr-426	1117	2	purposes	purpose	NOUN
ftr-426	1117	3	of	of	ADP
ftr-426	1117	4	this	this	DET
ftr-426	1117	5	analysis	analysis	NOUN
ftr-426	1117	6	,	,	PUNCT
ftr-426	1117	7	related	related	ADJ
ftr-426	1117	8	parties	party	NOUN
ftr-426	1117	9	are	be	AUX
ftr-426	1117	10	defined	define	VERB
ftr-426	1117	11	in	in	ADP
ftr-426	1117	12	code	code	NOUN
ftr-426	1117	13	§	§	PROPN
ftr-426	1117	14	§	§	PROPN
ftr-426	1117	15	267(b	267(b	PROPN
ftr-426	1117	16	)	)	PUNCT
ftr-426	1117	17	(	(	PUNCT
ftr-426	1117	18	including	include	VERB
ftr-426	1117	19	,	,	PUNCT
ftr-426	1117	20	without	without	ADP
ftr-426	1117	21	limitation	limitation	NOUN
ftr-426	1117	22	,	,	PUNCT
ftr-426	1117	23	brothers	brother	NOUN
ftr-426	1117	24	,	,	PUNCT
ftr-426	1117	25	sisters	sister	NOUN
ftr-426	1117	26	,	,	PUNCT
ftr-426	1117	27	spouse	spouse	NOUN
ftr-426	1117	28	,	,	PUNCT
ftr-426	1117	29	ancestors	ancestor	NOUN
ftr-426	1117	30	and	and	CCONJ
ftr-426	1117	31	lineal	lineal	ADJ
ftr-426	1117	32	descendants	descendant	NOUN
ftr-426	1117	33	,	,	PUNCT
ftr-426	1117	34	an	an	DET
ftr-426	1117	35	individual	individual	NOUN
ftr-426	1117	36	and	and	CCONJ
ftr-426	1117	37	a	a	DET
ftr-426	1117	38	more	more	ADJ
ftr-426	1117	39	than	than	ADP
ftr-426	1117	40	50	50	NUM
ftr-426	1117	41	%	%	NOUN
ftr-426	1117	42	owned	own	VERB
ftr-426	1117	43	-	-	PUNCT
ftr-426	1117	44	corporation	corporation	NOUN
ftr-426	1117	45	)	)	PUNCT
ftr-426	1117	46	or	or	CCONJ
ftr-426	1117	47	707(b)(1	707(b)(1	NUM
ftr-426	1117	48	)	)	PUNCT
ftr-426	1117	49	(	(	PUNCT
ftr-426	1117	50	including	include	VERB
ftr-426	1117	51	,	,	PUNCT
ftr-426	1117	52	without	without	ADP
ftr-426	1117	53	limitation	limitation	NOUN
ftr-426	1117	54	,	,	PUNCT
ftr-426	1117	55	an	an	DET
ftr-426	1117	56	individual	individual	NOUN
ftr-426	1117	57	and	and	CCONJ
ftr-426	1117	58	a	a	DET
ftr-426	1117	59	more	more	ADJ
ftr-426	1117	60	than	than	ADP
ftr-426	1117	61	50	50	NUM
ftr-426	1117	62	%	%	NOUN
ftr-426	1117	63	owned	own	VERB
ftr-426	1117	64	partnership	partnership	NOUN
ftr-426	1117	65	)	)	PUNCT
ftr-426	1117	66	.	.	PUNCT
ftr-426	1118	1	irc	irc	PROPN
ftr-426	1118	2	§	§	PROPN
ftr-426	1118	3	1033(i)(3	1033(i)(3	NUM
ftr-426	1118	4	)	)	PUNCT
ftr-426	1118	5	.	.	PUNCT
ftr-426	1119	1	293	293	NUM
ftr-426	1119	2	.	.	PUNCT
ftr-426	1120	1	irc	irc	PROPN
ftr-426	1120	2	§	§	PROPN
ftr-426	1120	3	1033(a)(2)(b	1033(a)(2)(b	NUM
ftr-426	1120	4	)	)	PUNCT
ftr-426	1120	5	.	.	PUNCT
ftr-426	1121	1	294	294	NUM
ftr-426	1121	2	.	.	PUNCT
ftr-426	1122	1	irc	irc	PROPN
ftr-426	1122	2	§	§	PROPN
ftr-426	1122	3	1001(a	1001(a	NOUN
ftr-426	1122	4	)	)	PUNCT
ftr-426	1122	5	(	(	PUNCT
ftr-426	1122	6	setting	set	VERB
ftr-426	1122	7	forth	forth	ADP
ftr-426	1122	8	the	the	DET
ftr-426	1122	9	calculation	calculation	NOUN
ftr-426	1122	10	for	for	ADP
ftr-426	1122	11	determining	determine	VERB
ftr-426	1122	12	gain	gain	NOUN
ftr-426	1122	13	)	)	PUNCT
ftr-426	1122	14	.	.	PUNCT
ftr-426	1123	1	295	295	NUM
ftr-426	1123	2	.	.	PUNCT
ftr-426	1124	1	irc	irc	PROPN
ftr-426	1124	2	§	§	PROPN
ftr-426	1124	3	1033(h)(1)(b	1033(h)(1)(b	NUM
ftr-426	1124	4	)	)	PUNCT
ftr-426	1124	5	.	.	PUNCT
ftr-426	1125	1	296	296	X
ftr-426	1125	2	.	.	PUNCT
ftr-426	1126	1	see	see	VERB
ftr-426	1126	2	for	for	ADP
ftr-426	1126	3	example	example	NOUN
ftr-426	1126	4	mike	mike	PROPN
ftr-426	1126	5	freeman	freeman	PROPN
ftr-426	1126	6	,	,	PUNCT
ftr-426	1126	7	jennifer	jennifer	PROPN
ftr-426	1126	8	davies	davies	PROPN
ftr-426	1126	9	and	and	CCONJ
ftr-426	1126	10	roger	roger	PROPN
ftr-426	1126	11	m.	m.	PROPN
ftr-426	1126	12	showley	showley	PROPN
ftr-426	1126	13	,	,	PUNCT
ftr-426	1126	14	end	end	VERB
ftr-426	1126	15	in	in	ADP
ftr-426	1126	16	sight	sight	NOUN
ftr-426	1126	17	:	:	PUNCT
ftr-426	1126	18	rebuilding	rebuilding	NOUN
ftr-426	1126	19	may	may	AUX
ftr-426	1126	20	be	be	AUX
ftr-426	1126	21	long	long	ADJ
ftr-426	1126	22	process	process	NOUN
ftr-426	1126	23	for	for	ADP
ftr-426	1126	24	homeowners	homeowner	NOUN
ftr-426	1126	25	,	,	PUNCT
ftr-426	1126	26	the	the	DET
ftr-426	1126	27	san	san	PROPN
ftr-426	1126	28	diego	diego	PROPN
ftr-426	1126	29	uniontrib	uniontrib	PROPN
ftr-426	1126	30	.	.	PROPN
ftr-426	1126	31	,	,	PUNCT
ftr-426	1126	32	nov	nov	PROPN
ftr-426	1126	33	.	.	PROPN
ftr-426	1126	34	2	2	NUM
ftr-426	1126	35	,	,	PUNCT
ftr-426	1126	36	2003	2003	NUM
ftr-426	1126	37	,	,	PUNCT
ftr-426	1126	38	at	at	ADP
ftr-426	1126	39	a-1	a-1	PROPN
ftr-426	1126	40	,	,	PUNCT
ftr-426	1126	41	a-11	a-11	PROPN
ftr-426	1126	42	(	(	PUNCT
ftr-426	1126	43	noting	note	VERB
ftr-426	1126	44	that	that	SCONJ
ftr-426	1126	45	because	because	SCONJ
ftr-426	1126	46	of	of	ADP
ftr-426	1126	47	the	the	DET
ftr-426	1126	48	overwhelming	overwhelming	ADJ
ftr-426	1126	49	loss	loss	NOUN
ftr-426	1126	50	of	of	ADP
ftr-426	1126	51	in	in	ADP
ftr-426	1126	52	addition	addition	NOUN
ftr-426	1126	53	,	,	PUNCT
ftr-426	1126	54	if	if	SCONJ
ftr-426	1126	55	the	the	DET
ftr-426	1126	56	property	property	NOUN
ftr-426	1126	57	was	be	AUX
ftr-426	1126	58	converted	convert	VERB
ftr-426	1126	59	in	in	ADP
ftr-426	1126	60	a	a	DET
ftr-426	1126	61	presidentially	presidentially	NOUN
ftr-426	1126	62	declared	declare	VERB
ftr-426	1126	63	disaster	disaster	NOUN
ftr-426	1127	1	and	and	CCONJ
ftr-426	1127	2	it	it	PRON
ftr-426	1127	3	was	be	AUX
ftr-426	1127	4	the	the	DET
ftr-426	1127	5	taxpayer	taxpayer	NOUN
ftr-426	1127	6	’s	’s	PART
ftr-426	1127	7	principal	principal	ADJ
ftr-426	1127	8	residence288	residence288	PROPN
ftr-426	1127	9	or	or	CCONJ
ftr-426	1127	10	any	any	PRON
ftr-426	1127	11	of	of	ADP
ftr-426	1127	12	its	its	PRON
ftr-426	1127	13	contents	content	NOUN
ftr-426	1127	14	,	,	PUNCT
ftr-426	1127	15	the	the	DET
ftr-426	1127	16	code	code	NOUN
ftr-426	1127	17	does	do	AUX
ftr-426	1127	18	not	not	PART
ftr-426	1127	19	require	require	VERB
ftr-426	1127	20	reinvestment	reinvestment	NOUN
ftr-426	1127	21	of	of	ADP
ftr-426	1127	22	insurance	insurance	NOUN
ftr-426	1127	23	proceeds	proceed	NOUN
ftr-426	1127	24	received	receive	VERB
ftr-426	1127	25	for	for	ADP
ftr-426	1127	26	any	any	DET
ftr-426	1127	27	personal	personal	ADJ
ftr-426	1127	28	property	property	NOUN
ftr-426	1127	29	contents	content	NOUN
ftr-426	1127	30	that	that	PRON
ftr-426	1127	31	were	be	AUX
ftr-426	1127	32	not	not	PART
ftr-426	1127	33	specifically	specifically	ADV
ftr-426	1127	34	scheduled	schedule	VERB
ftr-426	1127	35	insured	insure	VERB
ftr-426	1127	36	items.289	items.289	ADV
ftr-426	1127	37	therefore	therefore	ADV
ftr-426	1127	38	,	,	PUNCT
ftr-426	1127	39	a	a	DET
ftr-426	1127	40	presidentially	presidentially	NOUN
ftr-426	1127	41	declared	declare	VERB
ftr-426	1127	42	disaster	disaster	NOUN
ftr-426	1127	43	victim	victim	NOUN
ftr-426	1127	44	can	can	AUX
ftr-426	1127	45	use	use	VERB
ftr-426	1127	46	insurance	insurance	NOUN
ftr-426	1127	47	proceeds	proceed	NOUN
ftr-426	1127	48	from	from	ADP
ftr-426	1127	49	the	the	DET
ftr-426	1127	50	destroyed	destroy	VERB
ftr-426	1127	51	unscheduled	unscheduled	ADJ
ftr-426	1127	52	contents	content	NOUN
ftr-426	1127	53	of	of	ADP
ftr-426	1127	54	her	her	PRON
ftr-426	1127	55	home	home	NOUN
ftr-426	1127	56	for	for	ADP
ftr-426	1127	57	any	any	DET
ftr-426	1127	58	purpose	purpose	NOUN
ftr-426	1127	59	and	and	CCONJ
ftr-426	1127	60	not	not	PART
ftr-426	1127	61	have	have	VERB
ftr-426	1127	62	to	to	PART
ftr-426	1127	63	recognize	recognize	VERB
ftr-426	1127	64	any	any	DET
ftr-426	1127	65	gain	gain	NOUN
ftr-426	1127	66	realized	realize	VERB
ftr-426	1127	67	with	with	ADP
ftr-426	1127	68	respect	respect	NOUN
ftr-426	1127	69	such	such	ADJ
ftr-426	1127	70	property.290	property.290	NOUN
ftr-426	1127	71	moreover	moreover	ADV
ftr-426	1127	72	,	,	PUNCT
ftr-426	1127	73	insurance	insurance	NOUN
ftr-426	1127	74	proceeds	proceed	NOUN
ftr-426	1127	75	received	receive	VERB
ftr-426	1127	76	for	for	ADP
ftr-426	1127	77	personal	personal	ADJ
ftr-426	1127	78	property	property	NOUN
ftr-426	1127	79	that	that	PRON
ftr-426	1127	80	is	be	AUX
ftr-426	1127	81	scheduled	schedule	VERB
ftr-426	1127	82	for	for	ADP
ftr-426	1127	83	insurance	insurance	NOUN
ftr-426	1127	84	purposes	purpose	NOUN
ftr-426	1127	85	may	may	AUX
ftr-426	1127	86	be	be	AUX
ftr-426	1127	87	pooled	pool	VERB
ftr-426	1127	88	with	with	ADP
ftr-426	1127	89	the	the	DET
ftr-426	1127	90	proceeds	proceed	NOUN
ftr-426	1127	91	received	receive	VERB
ftr-426	1127	92	for	for	ADP
ftr-426	1127	93	the	the	DET
ftr-426	1127	94	residence	residence	NOUN
ftr-426	1127	95	itself	itself	PRON
ftr-426	1127	96	and	and	CCONJ
ftr-426	1127	97	reinvested	reinveste	VERB
ftr-426	1127	98	in	in	ADP
ftr-426	1127	99	property	property	NOUN
ftr-426	1127	100	that	that	PRON
ftr-426	1127	101	is	be	AUX
ftr-426	1127	102	similar	similar	ADJ
ftr-426	1127	103	or	or	CCONJ
ftr-426	1127	104	related	relate	VERB
ftr-426	1127	105	in	in	ADP
ftr-426	1127	106	service	service	NOUN
ftr-426	1127	107	or	or	CCONJ
ftr-426	1127	108	use	use	VERB
ftr-426	1127	109	property	property	NOUN
ftr-426	1127	110	to	to	ADP
ftr-426	1127	111	the	the	DET
ftr-426	1127	112	residence	residence	NOUN
ftr-426	1127	113	(	(	PUNCT
ftr-426	1127	114	or	or	CCONJ
ftr-426	1127	115	its	its	PRON
ftr-426	1127	116	contents).291	contents).291	NOUN
ftr-426	1127	117	this	this	DET
ftr-426	1127	118	flexibility	flexibility	NOUN
ftr-426	1127	119	affords	afford	VERB
ftr-426	1127	120	disaster	disaster	NOUN
ftr-426	1127	121	victims	victim	NOUN
ftr-426	1127	122	with	with	ADP
ftr-426	1127	123	different	different	ADJ
ftr-426	1127	124	tax	tax	NOUN
ftr-426	1127	125	-	-	PUNCT
ftr-426	1127	126	favored	favor	VERB
ftr-426	1127	127	options	option	NOUN
ftr-426	1127	128	for	for	ADP
ftr-426	1127	129	replacing	replace	VERB
ftr-426	1127	130	their	their	PRON
ftr-426	1127	131	home	home	NOUN
ftr-426	1127	132	and	and	CCONJ
ftr-426	1127	133	contents	content	NOUN
ftr-426	1127	134	.	.	PUNCT
ftr-426	1128	1	c.	c.	PROPN
ftr-426	1128	2	replacement	replacement	PROPN
ftr-426	1128	3	property	property	NOUN
ftr-426	1128	4	must	must	AUX
ftr-426	1128	5	be	be	AUX
ftr-426	1128	6	purchased	purchase	VERB
ftr-426	1128	7	within	within	ADP
ftr-426	1128	8	the	the	DET
ftr-426	1128	9	applicable	applicable	ADJ
ftr-426	1128	10	time	time	NOUN
ftr-426	1128	11	period	period	NOUN
ftr-426	1128	12	to	to	PART
ftr-426	1128	13	qualify	qualify	VERB
ftr-426	1128	14	for	for	ADP
ftr-426	1128	15	nonrecognition	nonrecognition	NOUN
ftr-426	1128	16	of	of	ADP
ftr-426	1128	17	gain	gain	NOUN
ftr-426	1128	18	realized	realize	VERB
ftr-426	1128	19	,	,	PUNCT
ftr-426	1128	20	the	the	DET
ftr-426	1128	21	replacement	replacement	NOUN
ftr-426	1128	22	property	property	NOUN
ftr-426	1128	23	must	must	AUX
ftr-426	1128	24	be	be	AUX
ftr-426	1128	25	purchased292	purchased292	PROPN
ftr-426	1128	26	no	no	ADV
ftr-426	1128	27	later	later	ADV
ftr-426	1128	28	than	than	ADP
ftr-426	1128	29	two	two	NUM
ftr-426	1128	30	years	year	NOUN
ftr-426	1128	31	after	after	SCONJ
ftr-426	1128	32	the	the	DET
ftr-426	1128	33	close	close	NOUN
ftr-426	1128	34	of	of	ADP
ftr-426	1128	35	the	the	DET
ftr-426	1128	36	first	first	ADJ
ftr-426	1128	37	taxable	taxable	ADJ
ftr-426	1128	38	year	year	NOUN
ftr-426	1128	39	in	in	ADP
ftr-426	1128	40	which	which	PRON
ftr-426	1128	41	any	any	DET
ftr-426	1128	42	conversion	conversion	NOUN
ftr-426	1128	43	gain	gain	NOUN
ftr-426	1128	44	is	be	AUX
ftr-426	1128	45	realized.293	realized.293	NOUN
ftr-426	1128	46	gain	gain	NOUN
ftr-426	1128	47	is	be	AUX
ftr-426	1128	48	realized	realize	VERB
ftr-426	1128	49	as	as	ADV
ftr-426	1128	50	soon	soon	ADV
ftr-426	1128	51	as	as	SCONJ
ftr-426	1128	52	proceeds	proceed	NOUN
ftr-426	1128	53	exceed	exceed	VERB
ftr-426	1128	54	the	the	DET
ftr-426	1128	55	taxpayer	taxpayer	NOUN
ftr-426	1128	56	’s	’s	PART
ftr-426	1128	57	basis	basis	NOUN
ftr-426	1128	58	in	in	ADP
ftr-426	1128	59	her	her	PRON
ftr-426	1128	60	property.294	property.294	NOUN
ftr-426	1128	61	a	a	DET
ftr-426	1128	62	more	more	ADV
ftr-426	1128	63	liberal	liberal	ADJ
ftr-426	1128	64	four	four	NUM
ftr-426	1128	65	-	-	PUNCT
ftr-426	1128	66	year	year	NOUN
ftr-426	1128	67	replacement	replacement	NOUN
ftr-426	1128	68	period	period	NOUN
ftr-426	1128	69	applies	apply	VERB
ftr-426	1128	70	for	for	ADP
ftr-426	1128	71	the	the	DET
ftr-426	1128	72	involuntary	involuntary	ADJ
ftr-426	1128	73	conversion	conversion	NOUN
ftr-426	1128	74	of	of	ADP
ftr-426	1128	75	a	a	DET
ftr-426	1128	76	principal	principal	ADJ
ftr-426	1128	77	residence	residence	NOUN
ftr-426	1128	78	resulting	result	VERB
ftr-426	1128	79	from	from	ADP
ftr-426	1128	80	a	a	DET
ftr-426	1128	81	presidentially	presidentially	NOUN
ftr-426	1128	82	declared	declare	VERB
ftr-426	1128	83	disaster.295	disaster.295	NOUN
ftr-426	1128	84	while	while	SCONJ
ftr-426	1128	85	these	these	DET
ftr-426	1128	86	time	time	NOUN
ftr-426	1128	87	periods	period	NOUN
ftr-426	1128	88	may	may	AUX
ftr-426	1128	89	at	at	ADP
ftr-426	1128	90	first	first	ADJ
ftr-426	1128	91	impression	impression	NOUN
ftr-426	1128	92	seem	seem	VERB
ftr-426	1128	93	generous	generous	ADJ
ftr-426	1128	94	,	,	PUNCT
ftr-426	1128	95	the	the	DET
ftr-426	1128	96	replacement	replacement	NOUN
ftr-426	1128	97	process	process	NOUN
ftr-426	1128	98	can	can	AUX
ftr-426	1128	99	be	be	AUX
ftr-426	1128	100	very	very	ADV
ftr-426	1128	101	time	time	NOUN
ftr-426	1128	102	consuming	consume	VERB
ftr-426	1128	103	and	and	CCONJ
ftr-426	1128	104	due	due	ADP
ftr-426	1128	105	to	to	ADP
ftr-426	1128	106	circumstances	circumstance	NOUN
ftr-426	1128	107	outside	outside	ADV
ftr-426	1128	108	of	of	ADP
ftr-426	1128	109	the	the	DET
ftr-426	1128	110	control	control	NOUN
ftr-426	1128	111	of	of	ADP
ftr-426	1128	112	the	the	DET
ftr-426	1128	113	taxpayer	taxpayer	NOUN
ftr-426	1128	114	take	take	VERB
ftr-426	1128	115	many	many	ADJ
ftr-426	1128	116	years.296	years.296	NUM
ftr-426	1128	117	fortunately	fortunately	ADV
ftr-426	1128	118	,	,	PUNCT
ftr-426	1128	119	the	the	DET
ftr-426	1128	120	code	code	NOUN
ftr-426	1128	121	provides	provide	VERB
ftr-426	1128	122	that	that	SCONJ
ftr-426	1128	123	996	996	NUM
ftr-426	1128	124	florida	florida	PROPN
ftr-426	1128	125	tax	tax	NOUN
ftr-426	1128	126	review	review	NOUN
ftr-426	1129	1	[	[	X
ftr-426	1129	2	vol.6:10	vol.6:10	NOUN
ftr-426	1129	3	homes	home	NOUN
ftr-426	1129	4	san	san	PROPN
ftr-426	1129	5	diego	diego	PROPN
ftr-426	1129	6	county	county	PROPN
ftr-426	1129	7	would	would	AUX
ftr-426	1129	8	be	be	AUX
ftr-426	1129	9	embarking	embark	VERB
ftr-426	1129	10	upon	upon	SCONJ
ftr-426	1129	11	its	its	PRON
ftr-426	1129	12	biggest	big	ADJ
ftr-426	1129	13	rebuilding	rebuilding	NOUN
ftr-426	1129	14	effort	effort	NOUN
ftr-426	1129	15	in	in	ADP
ftr-426	1129	16	history	history	NOUN
ftr-426	1129	17	and	and	CCONJ
ftr-426	1129	18	that	that	SCONJ
ftr-426	1129	19	it	it	PRON
ftr-426	1129	20	would	would	AUX
ftr-426	1129	21	be	be	AUX
ftr-426	1129	22	a	a	DET
ftr-426	1129	23	long	long	ADJ
ftr-426	1129	24	(	(	PUNCT
ftr-426	1129	25	12	12	NUM
ftr-426	1129	26	to	to	PART
ftr-426	1129	27	18	18	NUM
ftr-426	1129	28	months	month	NOUN
ftr-426	1129	29	of	of	ADP
ftr-426	1129	30	planning	planning	NOUN
ftr-426	1129	31	and	and	CCONJ
ftr-426	1129	32	construction	construction	NOUN
ftr-426	1129	33	)	)	PUNCT
ftr-426	1129	34	and	and	CCONJ
ftr-426	1129	35	challenging	challenging	ADJ
ftr-426	1129	36	process	process	NOUN
ftr-426	1129	37	for	for	ADP
ftr-426	1129	38	residents	resident	NOUN
ftr-426	1129	39	and	and	CCONJ
ftr-426	1129	40	the	the	DET
ftr-426	1129	41	ill	ill	ADV
ftr-426	1129	42	-	-	PUNCT
ftr-426	1129	43	equipped	equip	VERB
ftr-426	1129	44	construction	construction	NOUN
ftr-426	1129	45	industry	industry	NOUN
ftr-426	1129	46	)	)	PUNCT
ftr-426	1129	47	;	;	PUNCT
ftr-426	1129	48	ron	ron	PROPN
ftr-426	1129	49	harris	harris	PROPN
ftr-426	1129	50	,	,	PUNCT
ftr-426	1129	51	lack	lack	NOUN
ftr-426	1129	52	of	of	ADP
ftr-426	1129	53	workers	worker	NOUN
ftr-426	1129	54	may	may	AUX
ftr-426	1129	55	delay	delay	VERB
ftr-426	1129	56	fire	fire	NOUN
ftr-426	1129	57	rebuilding	rebuilding	NOUN
ftr-426	1129	58	,	,	PUNCT
ftr-426	1129	59	los	los	PROPN
ftr-426	1129	60	angeles	angeles	PROPN
ftr-426	1129	61	times	times	PROPN
ftr-426	1129	62	,	,	PUNCT
ftr-426	1129	63	nov	nov	PROPN
ftr-426	1129	64	.	.	PROPN
ftr-426	1129	65	9	9	NUM
ftr-426	1129	66	,	,	PUNCT
ftr-426	1129	67	2003	2003	NUM
ftr-426	1129	68	,	,	PUNCT
ftr-426	1129	69	at	at	ADP
ftr-426	1129	70	real	real	ADJ
ftr-426	1129	71	estate	estate	NOUN
ftr-426	1129	72	(	(	PUNCT
ftr-426	1129	73	commenting	comment	VERB
ftr-426	1129	74	that	that	SCONJ
ftr-426	1129	75	even	even	ADV
ftr-426	1129	76	if	if	SCONJ
ftr-426	1129	77	homeowners	homeowner	NOUN
ftr-426	1129	78	can	can	AUX
ftr-426	1129	79	find	find	VERB
ftr-426	1129	80	a	a	DET
ftr-426	1129	81	builder	builder	NOUN
ftr-426	1129	82	it	it	PRON
ftr-426	1129	83	could	could	AUX
ftr-426	1129	84	be	be	AUX
ftr-426	1129	85	weeks	week	NOUN
ftr-426	1129	86	before	before	SCONJ
ftr-426	1129	87	some	some	DET
ftr-426	1129	88	areas	area	NOUN
ftr-426	1129	89	are	be	AUX
ftr-426	1129	90	safe	safe	ADJ
ftr-426	1129	91	due	due	ADJ
ftr-426	1129	92	to	to	ADP
ftr-426	1129	93	intense	intense	ADJ
ftr-426	1129	94	heat	heat	NOUN
ftr-426	1129	95	leaving	leave	VERB
ftr-426	1129	96	roads	road	NOUN
ftr-426	1129	97	unstable	unstable	ADJ
ftr-426	1129	98	due	due	ADP
ftr-426	1129	99	to	to	ADP
ftr-426	1129	100	oil	oil	NOUN
ftr-426	1129	101	boiled	boil	VERB
ftr-426	1129	102	out	out	ADP
ftr-426	1129	103	of	of	ADP
ftr-426	1129	104	the	the	DET
ftr-426	1129	105	pavement	pavement	NOUN
ftr-426	1129	106	)	)	PUNCT
ftr-426	1129	107	;	;	PUNCT
ftr-426	1129	108	roger	roger	PROPN
ftr-426	1129	109	m.	m.	PROPN
ftr-426	1129	110	showley	showley	PROPN
ftr-426	1129	111	,	,	PUNCT
ftr-426	1129	112	rebuild	rebuild	VERB
ftr-426	1129	113	?	?	PUNCT
ftr-426	1130	1	a	a	DET
ftr-426	1130	2	series	series	NOUN
ftr-426	1130	3	of	of	ADP
ftr-426	1130	4	hurdles	hurdle	NOUN
ftr-426	1130	5	ahead	ahead	ADV
ftr-426	1130	6	,	,	PUNCT
ftr-426	1130	7	the	the	DET
ftr-426	1130	8	san	san	PROPN
ftr-426	1130	9	diego	diego	PROPN
ftr-426	1130	10	union	union	PROPN
ftr-426	1130	11	-	-	PUNCT
ftr-426	1130	12	trib	trib	PROPN
ftr-426	1130	13	.	.	PUNCT
ftr-426	1130	14	,	,	PUNCT
ftr-426	1130	15	nov	nov	PROPN
ftr-426	1130	16	.	.	PROPN
ftr-426	1130	17	2	2	NUM
ftr-426	1130	18	,	,	PUNCT
ftr-426	1130	19	2003	2003	NUM
ftr-426	1130	20	,	,	PUNCT
ftr-426	1130	21	at	at	ADP
ftr-426	1130	22	h8	h8	PROPN
ftr-426	1130	23	(	(	PUNCT
ftr-426	1130	24	reporting	report	VERB
ftr-426	1130	25	that	that	SCONJ
ftr-426	1130	26	rebuilding	rebuild	VERB
ftr-426	1130	27	a	a	DET
ftr-426	1130	28	home	home	NOUN
ftr-426	1130	29	is	be	AUX
ftr-426	1130	30	n’t	not	PART
ftr-426	1130	31	what	what	PRON
ftr-426	1130	32	it	it	PRON
ftr-426	1130	33	used	use	VERB
ftr-426	1130	34	to	to	PART
ftr-426	1130	35	be	be	AUX
ftr-426	1130	36	)	)	PUNCT
ftr-426	1130	37	.	.	PUNCT
ftr-426	1131	1	297	297	NUM
ftr-426	1131	2	.	.	PUNCT
ftr-426	1132	1	irc	irc	PROPN
ftr-426	1132	2	§	§	PROPN
ftr-426	1132	3	1033(a)(2)(b	1033(a)(2)(b	NUM
ftr-426	1132	4	)	)	PUNCT
ftr-426	1132	5	(	(	PUNCT
ftr-426	1132	6	ii	ii	NOUN
ftr-426	1132	7	)	)	PUNCT
ftr-426	1132	8	.	.	PUNCT
ftr-426	1133	1	the	the	DET
ftr-426	1133	2	application	application	NOUN
ftr-426	1133	3	for	for	ADP
ftr-426	1133	4	extension	extension	NOUN
ftr-426	1133	5	should	should	AUX
ftr-426	1133	6	be	be	AUX
ftr-426	1133	7	addressed	address	VERB
ftr-426	1133	8	to	to	ADP
ftr-426	1133	9	the	the	DET
ftr-426	1133	10	district	district	NOUN
ftr-426	1133	11	director	director	NOUN
ftr-426	1133	12	for	for	ADP
ftr-426	1133	13	the	the	DET
ftr-426	1133	14	internal	internal	ADJ
ftr-426	1133	15	revenue	revenue	NOUN
ftr-426	1133	16	district	district	NOUN
ftr-426	1133	17	in	in	ADP
ftr-426	1133	18	which	which	PRON
ftr-426	1133	19	the	the	DET
ftr-426	1133	20	return	return	NOUN
ftr-426	1133	21	was	be	AUX
ftr-426	1133	22	filed	file	VERB
ftr-426	1133	23	for	for	ADP
ftr-426	1133	24	the	the	DET
ftr-426	1133	25	first	first	ADJ
ftr-426	1133	26	taxable	taxable	ADJ
ftr-426	1133	27	year	year	NOUN
ftr-426	1133	28	in	in	ADP
ftr-426	1133	29	which	which	PRON
ftr-426	1133	30	gain	gain	NOUN
ftr-426	1133	31	from	from	ADP
ftr-426	1133	32	the	the	DET
ftr-426	1133	33	conversion	conversion	NOUN
ftr-426	1133	34	was	be	AUX
ftr-426	1133	35	realized	realize	VERB
ftr-426	1133	36	.	.	PUNCT
ftr-426	1134	1	regs	reg	NOUN
ftr-426	1134	2	.	.	PUNCT
ftr-426	1135	1	§	§	PROPN
ftr-426	1135	2	1.1033(a)-2(c)(3	1.1033(a)-2(c)(3	NUM
ftr-426	1135	3	)	)	PUNCT
ftr-426	1135	4	.	.	PUNCT
ftr-426	1136	1	298	298	X
ftr-426	1136	2	.	.	PUNCT
ftr-426	1137	1	i	i	PRON
ftr-426	1137	2	d.	d.	PROPN
ftr-426	1137	3	;	;	PUNCT
ftr-426	1137	4	rev	rev	PROPN
ftr-426	1137	5	.	.	PROPN
ftr-426	1138	1	rul	rul	PROPN
ftr-426	1138	2	.	.	PUNCT
ftr-426	1139	1	60	60	NUM
ftr-426	1139	2	-	-	SYM
ftr-426	1139	3	69	69	NUM
ftr-426	1139	4	,	,	PUNCT
ftr-426	1139	5	1960	1960	NUM
ftr-426	1139	6	-	-	SYM
ftr-426	1139	7	1	1	NUM
ftr-426	1139	8	c.b	c.b	PROPN
ftr-426	1139	9	.	.	PROPN
ftr-426	1139	10	294	294	NUM
ftr-426	1139	11	(	(	PUNCT
ftr-426	1139	12	indicating	indicate	VERB
ftr-426	1139	13	that	that	SCONJ
ftr-426	1139	14	extension	extension	NOUN
ftr-426	1139	15	requests	request	NOUN
ftr-426	1139	16	are	be	AUX
ftr-426	1139	17	generally	generally	ADV
ftr-426	1139	18	not	not	PART
ftr-426	1139	19	granted	grant	VERB
ftr-426	1139	20	until	until	ADP
ftr-426	1139	21	the	the	DET
ftr-426	1139	22	end	end	NOUN
ftr-426	1139	23	of	of	ADP
ftr-426	1139	24	the	the	DET
ftr-426	1139	25	replacement	replacement	NOUN
ftr-426	1139	26	period	period	NOUN
ftr-426	1139	27	)	)	PUNCT
ftr-426	1139	28	.	.	PUNCT
ftr-426	1140	1	299	299	NUM
ftr-426	1140	2	.	.	PUNCT
ftr-426	1141	1	i	i	PRON
ftr-426	1141	2	d.	d.	PROPN
ftr-426	1141	3	;	;	PUNCT
ftr-426	1141	4	regs	regs	PROPN
ftr-426	1141	5	.	.	PUNCT
ftr-426	1142	1	§	§	PROPN
ftr-426	1142	2	1.1033(a)-2(c)(3	1.1033(a)-2(c)(3	NUM
ftr-426	1142	3	)	)	PUNCT
ftr-426	1142	4	.	.	PUNCT
ftr-426	1143	1	300	300	NUM
ftr-426	1143	2	.	.	PUNCT
ftr-426	1144	1	see	see	VERB
ftr-426	1144	2	rev	rev	PROPN
ftr-426	1144	3	.	.	PROPN
ftr-426	1144	4	rul	rul	PROPN
ftr-426	1144	5	.	.	PUNCT
ftr-426	1145	1	56	56	NUM
ftr-426	1145	2	-	-	SYM
ftr-426	1145	3	300	300	NUM
ftr-426	1145	4	,	,	PUNCT
ftr-426	1145	5	1956	1956	NUM
ftr-426	1145	6	-	-	SYM
ftr-426	1145	7	1	1	NUM
ftr-426	1145	8	c.b	c.b	PROPN
ftr-426	1145	9	.	.	PROPN
ftr-426	1145	10	624	624	NUM
ftr-426	1145	11	.	.	PUNCT
ftr-426	1146	1	301	301	NUM
ftr-426	1146	2	.	.	PUNCT
ftr-426	1147	1	see	see	VERB
ftr-426	1147	2	edwards	edwards	PROPN
ftr-426	1147	3	,	,	PUNCT
ftr-426	1147	4	supra	supra	PROPN
ftr-426	1147	5	note	note	PROPN
ftr-426	1147	6	190	190	NUM
ftr-426	1147	7	,	,	PUNCT
ftr-426	1147	8	at	at	ADP
ftr-426	1147	9	a-38	a-38	NOUN
ftr-426	1147	10	through	through	ADP
ftr-426	1147	11	a-39	a-39	PROPN
ftr-426	1147	12	(	(	PUNCT
ftr-426	1147	13	presenting	present	VERB
ftr-426	1147	14	examples	example	NOUN
ftr-426	1147	15	of	of	ADP
ftr-426	1147	16	reasonable	reasonable	ADJ
ftr-426	1147	17	causes	cause	NOUN
ftr-426	1147	18	that	that	SCONJ
ftr-426	1147	19	the	the	DET
ftr-426	1147	20	government	government	NOUN
ftr-426	1147	21	has	have	AUX
ftr-426	1147	22	accepted	accept	VERB
ftr-426	1147	23	and	and	CCONJ
ftr-426	1147	24	rejected	reject	VERB
ftr-426	1147	25	including	include	VERB
ftr-426	1147	26	the	the	DET
ftr-426	1147	27	rejection	rejection	NOUN
ftr-426	1147	28	of	of	ADP
ftr-426	1147	29	scarcity	scarcity	NOUN
ftr-426	1147	30	and	and	CCONJ
ftr-426	1147	31	high	high	ADJ
ftr-426	1147	32	values	value	NOUN
ftr-426	1147	33	of	of	ADP
ftr-426	1147	34	replacement	replacement	NOUN
ftr-426	1147	35	property	property	NOUN
ftr-426	1147	36	or	or	CCONJ
ftr-426	1147	37	shortage	shortage	NOUN
ftr-426	1147	38	of	of	ADP
ftr-426	1147	39	condemnation	condemnation	NOUN
ftr-426	1147	40	proceeds	proceed	NOUN
ftr-426	1147	41	and	and	CCONJ
ftr-426	1147	42	accepting	accept	VERB
ftr-426	1147	43	death	death	NOUN
ftr-426	1147	44	(	(	PUNCT
ftr-426	1147	45	but	but	CCONJ
ftr-426	1147	46	not	not	PART
ftr-426	1147	47	inexperience	inexperience	NOUN
ftr-426	1147	48	)	)	PUNCT
ftr-426	1147	49	and	and	CCONJ
ftr-426	1147	50	miscalculations	miscalculation	NOUN
ftr-426	1147	51	by	by	ADP
ftr-426	1147	52	tax	tax	NOUN
ftr-426	1147	53	advisor	advisor	NOUN
ftr-426	1147	54	)	)	PUNCT
ftr-426	1147	55	.	.	PUNCT
ftr-426	1148	1	302	302	NUM
ftr-426	1148	2	.	.	PUNCT
ftr-426	1149	1	i	i	PRON
ftr-426	1149	2	d.	d.	PROPN
ftr-426	1149	3	303	303	NUM
ftr-426	1149	4	.	.	PUNCT
ftr-426	1149	5	see	see	VERB
ftr-426	1149	6	irc	irc	PROPN
ftr-426	1149	7	§	§	PROPN
ftr-426	1149	8	121(d)(5	121(d)(5	NUM
ftr-426	1149	9	)	)	PUNCT
ftr-426	1149	10	(	(	PUNCT
ftr-426	1149	11	setting	set	VERB
ftr-426	1149	12	forth	forth	ADP
ftr-426	1149	13	provision	provision	NOUN
ftr-426	1149	14	providing	provide	VERB
ftr-426	1149	15	for	for	ADP
ftr-426	1149	16	the	the	DET
ftr-426	1149	17	exclusion	exclusion	NOUN
ftr-426	1149	18	of	of	ADP
ftr-426	1149	19	gain	gain	NOUN
ftr-426	1149	20	from	from	ADP
ftr-426	1149	21	the	the	DET
ftr-426	1149	22	sale	sale	NOUN
ftr-426	1149	23	of	of	ADP
ftr-426	1149	24	a	a	DET
ftr-426	1149	25	principal	principal	ADJ
ftr-426	1149	26	residence	residence	NOUN
ftr-426	1149	27	and	and	CCONJ
ftr-426	1149	28	treating	treat	VERB
ftr-426	1149	29	an	an	DET
ftr-426	1149	30	involuntary	involuntary	ADJ
ftr-426	1149	31	conversion	conversion	NOUN
ftr-426	1149	32	as	as	ADP
ftr-426	1149	33	a	a	DET
ftr-426	1149	34	sale	sale	NOUN
ftr-426	1149	35	or	or	CCONJ
ftr-426	1149	36	exchange	exchange	NOUN
ftr-426	1149	37	for	for	ADP
ftr-426	1149	38	this	this	DET
ftr-426	1149	39	provision	provision	NOUN
ftr-426	1149	40	)	)	PUNCT
ftr-426	1149	41	;	;	PUNCT
ftr-426	1149	42	regs	reg	NOUN
ftr-426	1149	43	.	.	PUNCT
ftr-426	1150	1	§	§	PROPN
ftr-426	1150	2	1.121	1.121	NUM
ftr-426	1150	3	-	-	SYM
ftr-426	1150	4	4(d)(1	4(d)(1	NUM
ftr-426	1150	5	)	)	PUNCT
ftr-426	1150	6	.	.	PUNCT
ftr-426	1151	1	the	the	DET
ftr-426	1151	2	taxpayer	taxpayer	NOUN
ftr-426	1151	3	may	may	AUX
ftr-426	1151	4	apply	apply	VERB
ftr-426	1151	5	to	to	ADP
ftr-426	1151	6	the	the	DET
ftr-426	1151	7	government	government	NOUN
ftr-426	1151	8	for	for	ADP
ftr-426	1151	9	a	a	DET
ftr-426	1151	10	discretionary	discretionary	ADJ
ftr-426	1151	11	extension	extension	NOUN
ftr-426	1151	12	of	of	ADP
ftr-426	1151	13	the	the	DET
ftr-426	1151	14	replacement	replacement	NOUN
ftr-426	1151	15	period.297	period.297	ADP
ftr-426	1151	16	an	an	DET
ftr-426	1151	17	application	application	NOUN
ftr-426	1151	18	for	for	ADP
ftr-426	1151	19	an	an	DET
ftr-426	1151	20	extension	extension	NOUN
ftr-426	1151	21	of	of	ADP
ftr-426	1151	22	the	the	DET
ftr-426	1151	23	replacement	replacement	NOUN
ftr-426	1151	24	period	period	NOUN
ftr-426	1151	25	should	should	AUX
ftr-426	1151	26	be	be	AUX
ftr-426	1151	27	made	make	VERB
ftr-426	1151	28	before	before	ADP
ftr-426	1151	29	the	the	DET
ftr-426	1151	30	replacement	replacement	NOUN
ftr-426	1151	31	period	period	NOUN
ftr-426	1151	32	expires.298	expires.298	PROPN
ftr-426	1151	33	however	however	ADV
ftr-426	1151	34	,	,	PUNCT
ftr-426	1151	35	the	the	DET
ftr-426	1151	36	irs	irs	PROPN
ftr-426	1151	37	usually	usually	ADV
ftr-426	1151	38	does	do	AUX
ftr-426	1151	39	not	not	PART
ftr-426	1151	40	grant	grant	VERB
ftr-426	1151	41	them	they	PRON
ftr-426	1151	42	until	until	ADP
ftr-426	1151	43	very	very	ADV
ftr-426	1151	44	near	near	ADP
ftr-426	1151	45	the	the	DET
ftr-426	1151	46	end	end	NOUN
ftr-426	1151	47	of	of	ADP
ftr-426	1151	48	the	the	DET
ftr-426	1151	49	period.299	period.299	NOUN
ftr-426	1151	50	under	under	ADP
ftr-426	1151	51	certain	certain	ADJ
ftr-426	1151	52	circumstances	circumstance	NOUN
ftr-426	1151	53	,	,	PUNCT
ftr-426	1151	54	the	the	DET
ftr-426	1151	55	irs	irs	PROPN
ftr-426	1151	56	may	may	AUX
ftr-426	1151	57	extend	extend	VERB
ftr-426	1151	58	the	the	DET
ftr-426	1151	59	replacement	replacement	NOUN
ftr-426	1151	60	period	period	NOUN
ftr-426	1151	61	even	even	ADV
ftr-426	1151	62	if	if	SCONJ
ftr-426	1151	63	the	the	DET
ftr-426	1151	64	request	request	NOUN
ftr-426	1151	65	is	be	AUX
ftr-426	1151	66	filed	file	VERB
ftr-426	1151	67	after	after	SCONJ
ftr-426	1151	68	the	the	DET
ftr-426	1151	69	close	close	NOUN
ftr-426	1151	70	of	of	ADP
ftr-426	1151	71	the	the	DET
ftr-426	1151	72	replacement	replacement	NOUN
ftr-426	1151	73	period.300	period.300	NUM
ftr-426	1151	74	extensions	extension	NOUN
ftr-426	1151	75	of	of	ADP
ftr-426	1151	76	the	the	DET
ftr-426	1151	77	replacement	replacement	NOUN
ftr-426	1151	78	period	period	NOUN
ftr-426	1151	79	are	be	AUX
ftr-426	1151	80	only	only	ADV
ftr-426	1151	81	granted	grant	VERB
ftr-426	1151	82	if	if	SCONJ
ftr-426	1151	83	there	there	PRON
ftr-426	1151	84	is	be	VERB
ftr-426	1151	85	reasonable	reasonable	ADJ
ftr-426	1151	86	cause	cause	NOUN
ftr-426	1151	87	for	for	ADP
ftr-426	1151	88	the	the	DET
ftr-426	1151	89	failure	failure	NOUN
ftr-426	1151	90	to	to	PART
ftr-426	1151	91	make	make	VERB
ftr-426	1151	92	timely	timely	ADJ
ftr-426	1151	93	replacement	replacement	NOUN
ftr-426	1151	94	and	and	CCONJ
ftr-426	1151	95	,	,	PUNCT
ftr-426	1151	96	if	if	SCONJ
ftr-426	1151	97	applicable	applicable	ADJ
ftr-426	1151	98	,	,	PUNCT
ftr-426	1151	99	reasonable	reasonable	ADJ
ftr-426	1151	100	cause	cause	NOUN
ftr-426	1151	101	for	for	ADP
ftr-426	1151	102	the	the	DET
ftr-426	1151	103	late	late	ADJ
ftr-426	1151	104	filing	filing	NOUN
ftr-426	1151	105	of	of	ADP
ftr-426	1151	106	the	the	DET
ftr-426	1151	107	extension	extension	NOUN
ftr-426	1151	108	request.301	request.301	NOUN
ftr-426	1151	109	the	the	DET
ftr-426	1151	110	irs	irs	PROPN
ftr-426	1151	111	usually	usually	ADV
ftr-426	1151	112	grants	grant	VERB
ftr-426	1151	113	extensions	extension	NOUN
ftr-426	1151	114	for	for	ADP
ftr-426	1151	115	periods	period	NOUN
ftr-426	1151	116	of	of	ADP
ftr-426	1151	117	one	one	NUM
ftr-426	1151	118	year	year	NOUN
ftr-426	1151	119	or	or	CCONJ
ftr-426	1151	120	less	less	ADJ
ftr-426	1151	121	when	when	SCONJ
ftr-426	1151	122	the	the	DET
ftr-426	1151	123	taxpayer	taxpayer	NOUN
ftr-426	1151	124	has	have	AUX
ftr-426	1151	125	demonstrated	demonstrate	VERB
ftr-426	1151	126	that	that	SCONJ
ftr-426	1151	127	she	she	PRON
ftr-426	1151	128	has	have	AUX
ftr-426	1151	129	made	make	VERB
ftr-426	1151	130	diligent	diligent	ADJ
ftr-426	1151	131	and	and	CCONJ
ftr-426	1151	132	timely	timely	ADJ
ftr-426	1151	133	efforts	effort	NOUN
ftr-426	1151	134	to	to	PART
ftr-426	1151	135	find	find	VERB
ftr-426	1151	136	replacement	replacement	NOUN
ftr-426	1151	137	property.302	property.302	ADJ
ftr-426	1151	138	disaster	disaster	NOUN
ftr-426	1151	139	victims	victim	NOUN
ftr-426	1151	140	are	be	AUX
ftr-426	1151	141	well	well	ADV
ftr-426	1151	142	advised	advise	VERB
ftr-426	1151	143	to	to	PART
ftr-426	1151	144	keep	keep	VERB
ftr-426	1151	145	a	a	DET
ftr-426	1151	146	written	write	VERB
ftr-426	1151	147	journal	journal	NOUN
ftr-426	1151	148	and	and	CCONJ
ftr-426	1151	149	any	any	DET
ftr-426	1151	150	relevant	relevant	ADJ
ftr-426	1151	151	newspaper	newspaper	NOUN
ftr-426	1151	152	or	or	CCONJ
ftr-426	1151	153	magazine	magazine	NOUN
ftr-426	1151	154	articles	article	NOUN
ftr-426	1151	155	documenting	document	VERB
ftr-426	1151	156	their	their	PRON
ftr-426	1151	157	efforts	effort	NOUN
ftr-426	1151	158	to	to	PART
ftr-426	1151	159	obtain	obtain	VERB
ftr-426	1151	160	qualifying	qualify	VERB
ftr-426	1151	161	replacement	replacement	NOUN
ftr-426	1151	162	property	property	NOUN
ftr-426	1151	163	and	and	CCONJ
ftr-426	1151	164	any	any	DET
ftr-426	1151	165	specific	specific	ADJ
ftr-426	1151	166	challenges	challenge	NOUN
ftr-426	1151	167	during	during	ADP
ftr-426	1151	168	the	the	DET
ftr-426	1151	169	process	process	NOUN
ftr-426	1151	170	.	.	PUNCT
ftr-426	1152	1	this	this	DET
ftr-426	1152	2	journal	journal	NOUN
ftr-426	1152	3	,	,	PUNCT
ftr-426	1152	4	together	together	ADV
ftr-426	1152	5	with	with	ADP
ftr-426	1152	6	any	any	DET
ftr-426	1152	7	supporting	support	VERB
ftr-426	1152	8	independent	independent	ADJ
ftr-426	1152	9	evidence	evidence	NOUN
ftr-426	1152	10	,	,	PUNCT
ftr-426	1152	11	should	should	AUX
ftr-426	1152	12	provide	provide	VERB
ftr-426	1152	13	a	a	DET
ftr-426	1152	14	ready	ready	ADJ
ftr-426	1152	15	source	source	NOUN
ftr-426	1152	16	of	of	ADP
ftr-426	1152	17	information	information	NOUN
ftr-426	1152	18	for	for	ADP
ftr-426	1152	19	an	an	DET
ftr-426	1152	20	extension	extension	NOUN
ftr-426	1152	21	request	request	NOUN
ftr-426	1152	22	if	if	SCONJ
ftr-426	1152	23	it	it	PRON
ftr-426	1152	24	should	should	AUX
ftr-426	1152	25	become	become	VERB
ftr-426	1152	26	necessary	necessary	ADJ
ftr-426	1152	27	near	near	ADP
ftr-426	1152	28	the	the	DET
ftr-426	1152	29	end	end	NOUN
ftr-426	1152	30	of	of	ADP
ftr-426	1152	31	the	the	DET
ftr-426	1152	32	relevant	relevant	ADJ
ftr-426	1152	33	replacement	replacement	NOUN
ftr-426	1152	34	period	period	NOUN
ftr-426	1152	35	.	.	PUNCT
ftr-426	1153	1	d.	d.	PROPN
ftr-426	1153	2	conversion	conversion	PROPN
ftr-426	1153	3	of	of	ADP
ftr-426	1153	4	principal	principal	ADJ
ftr-426	1153	5	residence	residence	NOUN
ftr-426	1153	6	if	if	SCONJ
ftr-426	1153	7	the	the	DET
ftr-426	1153	8	property	property	NOUN
ftr-426	1153	9	destroyed	destroy	VERB
ftr-426	1153	10	is	be	AUX
ftr-426	1153	11	the	the	DET
ftr-426	1153	12	taxpayer	taxpayer	NOUN
ftr-426	1153	13	’s	’s	PART
ftr-426	1153	14	principal	principal	ADJ
ftr-426	1153	15	residence	residence	NOUN
ftr-426	1153	16	,	,	PUNCT
ftr-426	1153	17	taxpayers	taxpayer	NOUN
ftr-426	1153	18	may	may	AUX
ftr-426	1153	19	elect	elect	VERB
ftr-426	1153	20	to	to	PART
ftr-426	1153	21	exclude	exclude	VERB
ftr-426	1153	22	some	some	PRON
ftr-426	1153	23	or	or	CCONJ
ftr-426	1153	24	all	all	PRON
ftr-426	1153	25	of	of	ADP
ftr-426	1153	26	the	the	DET
ftr-426	1153	27	gain	gain	NOUN
ftr-426	1153	28	realized	realize	VERB
ftr-426	1153	29	under	under	ADP
ftr-426	1153	30	an	an	DET
ftr-426	1153	31	alternative	alternative	ADJ
ftr-426	1153	32	provision	provision	NOUN
ftr-426	1153	33	of	of	ADP
ftr-426	1153	34	the	the	DET
ftr-426	1153	35	code.303	code.303	PROPN
ftr-426	1153	36	code	code	PROPN
ftr-426	1153	37	section	section	NOUN
ftr-426	1153	38	121	121	NUM
ftr-426	1153	39	is	be	AUX
ftr-426	1153	40	an	an	DET
ftr-426	1153	41	elective	elective	ADJ
ftr-426	1153	42	provision	provision	NOUN
ftr-426	1153	43	that	that	PRON
ftr-426	1153	44	permits	permit	VERB
ftr-426	1153	45	taxpayers	taxpayer	NOUN
ftr-426	1153	46	who	who	PRON
ftr-426	1153	47	have	have	AUX
ftr-426	1153	48	owned	own	VERB
ftr-426	1153	49	and	and	CCONJ
ftr-426	1153	50	lived	live	VERB
ftr-426	1153	51	in	in	ADP
ftr-426	1153	52	their	their	PRON
ftr-426	1153	53	principal	principal	ADJ
ftr-426	1153	54	residence	residence	NOUN
ftr-426	1153	55	2005	2005	NUM
ftr-426	1153	56	]	]	PUNCT
ftr-426	1153	57	anatomy	anatomy	NOUN
ftr-426	1153	58	of	of	ADP
ftr-426	1153	59	a	a	DET
ftr-426	1153	60	disaster	disaster	NOUN
ftr-426	1153	61	997	997	NUM
ftr-426	1153	62	304	304	NUM
ftr-426	1153	63	.	.	PUNCT
ftr-426	1154	1	see	see	VERB
ftr-426	1154	2	irc	irc	PROPN
ftr-426	1154	3	§	§	PROPN
ftr-426	1154	4	121(a	121(a	PROPN
ftr-426	1154	5	)	)	PUNCT
ftr-426	1154	6	,	,	PUNCT
ftr-426	1154	7	(	(	PUNCT
ftr-426	1154	8	b	b	X
ftr-426	1154	9	)	)	PUNCT
ftr-426	1154	10	(	(	PUNCT
ftr-426	1154	11	applying	apply	VERB
ftr-426	1154	12	this	this	DET
ftr-426	1154	13	exclusion	exclusion	NOUN
ftr-426	1154	14	provision	provision	NOUN
ftr-426	1154	15	generally	generally	ADV
ftr-426	1154	16	to	to	ADP
ftr-426	1154	17	only	only	ADV
ftr-426	1154	18	one	one	NUM
ftr-426	1154	19	sale	sale	NOUN
ftr-426	1154	20	or	or	CCONJ
ftr-426	1154	21	exchange	exchange	NOUN
ftr-426	1154	22	every	every	DET
ftr-426	1154	23	two	two	NUM
ftr-426	1154	24	years	year	NOUN
ftr-426	1154	25	)	)	PUNCT
ftr-426	1154	26	.	.	PUNCT
ftr-426	1155	1	305	305	NUM
ftr-426	1155	2	.	.	PUNCT
ftr-426	1155	3	see	see	VERB
ftr-426	1155	4	irc	irc	PROPN
ftr-426	1155	5	§	§	PROPN
ftr-426	1155	6	121	121	NUM
ftr-426	1155	7	.	.	PUNCT
ftr-426	1156	1	306	306	NUM
ftr-426	1156	2	.	.	PUNCT
ftr-426	1157	1	see	see	VERB
ftr-426	1157	2	for	for	ADP
ftr-426	1157	3	example	example	NOUN
ftr-426	1157	4	irc	irc	ADV
ftr-426	1157	5	§	§	PROPN
ftr-426	1157	6	§	§	PROPN
ftr-426	1157	7	1031(d	1031(d	NUM
ftr-426	1157	8	)	)	PUNCT
ftr-426	1157	9	(	(	PUNCT
ftr-426	1157	10	carryover	carryover	NOUN
ftr-426	1157	11	basis	basis	NOUN
ftr-426	1157	12	in	in	ADP
ftr-426	1157	13	like	like	ADP
ftr-426	1157	14	-	-	PUNCT
ftr-426	1157	15	kind	kind	NOUN
ftr-426	1157	16	exchange	exchange	NOUN
ftr-426	1157	17	)	)	PUNCT
ftr-426	1157	18	;	;	PUNCT
ftr-426	1158	1	1033(b	1033(b	NUM
ftr-426	1158	2	)	)	PUNCT
ftr-426	1158	3	(	(	PUNCT
ftr-426	1158	4	cost	cost	NOUN
ftr-426	1158	5	basis	basis	NOUN
ftr-426	1158	6	reduced	reduce	VERB
ftr-426	1158	7	by	by	ADP
ftr-426	1158	8	gain	gain	NOUN
ftr-426	1158	9	realized	realize	VERB
ftr-426	1158	10	but	but	CCONJ
ftr-426	1158	11	not	not	PART
ftr-426	1158	12	recognized	recognize	VERB
ftr-426	1158	13	)	)	PUNCT
ftr-426	1158	14	;	;	PUNCT
ftr-426	1158	15	1091(d	1091(d	X
ftr-426	1158	16	)	)	PUNCT
ftr-426	1158	17	(	(	PUNCT
ftr-426	1158	18	carryover	carryover	NOUN
ftr-426	1158	19	basis	basis	NOUN
ftr-426	1158	20	increased	increase	VERB
ftr-426	1158	21	by	by	ADP
ftr-426	1158	22	new	new	ADJ
ftr-426	1158	23	investment	investment	NOUN
ftr-426	1158	24	and	and	CCONJ
ftr-426	1158	25	decreased	decrease	VERB
ftr-426	1158	26	by	by	ADP
ftr-426	1158	27	cash	cash	NOUN
ftr-426	1158	28	withdrawn	withdraw	VERB
ftr-426	1158	29	)	)	PUNCT
ftr-426	1158	30	;	;	PUNCT
ftr-426	1159	1	1032(b	1032(b	X
ftr-426	1159	2	)	)	PUNCT
ftr-426	1159	3	(	(	PUNCT
ftr-426	1159	4	carryover	carryover	NOUN
ftr-426	1159	5	basis	basis	NOUN
ftr-426	1159	6	)	)	PUNCT
ftr-426	1159	7	.	.	PUNCT
ftr-426	1160	1	307	307	NUM
ftr-426	1160	2	.	.	PUNCT
ftr-426	1160	3	see	see	VERB
ftr-426	1160	4	irc	irc	PROPN
ftr-426	1160	5	§	§	PROPN
ftr-426	1160	6	121(d)(5)(b	121(d)(5)(b	PROPN
ftr-426	1160	7	)	)	PUNCT
ftr-426	1160	8	;	;	PUNCT
ftr-426	1160	9	internal	internal	ADJ
ftr-426	1160	10	revenue	revenue	NOUN
ftr-426	1160	11	service	service	NOUN
ftr-426	1160	12	,	,	PUNCT
ftr-426	1160	13	casualties	casualty	NOUN
ftr-426	1160	14	disasters	disaster	NOUN
ftr-426	1160	15	,	,	PUNCT
ftr-426	1160	16	and	and	CCONJ
ftr-426	1160	17	thefts	theft	NOUN
ftr-426	1160	18	,	,	PUNCT
ftr-426	1160	19	pub	pub	NOUN
ftr-426	1160	20	.	.	PUNCT
ftr-426	1161	1	547	547	NUM
ftr-426	1161	2	,	,	PUNCT
ftr-426	1161	3	at	at	ADP
ftr-426	1161	4	10	10	NUM
ftr-426	1161	5	.	.	PUNCT
ftr-426	1162	1	308	308	NUM
ftr-426	1162	2	.	.	PUNCT
ftr-426	1163	1	i	i	PRON
ftr-426	1163	2	d.	d.	PROPN
ftr-426	1163	3	309	309	NUM
ftr-426	1163	4	.	.	PUNCT
ftr-426	1164	1	irc	irc	PROPN
ftr-426	1164	2	§	§	PROPN
ftr-426	1164	3	121(d)(5)(b	121(d)(5)(b	PROPN
ftr-426	1164	4	)	)	PUNCT
ftr-426	1164	5	.	.	PUNCT
ftr-426	1165	1	310	310	NUM
ftr-426	1165	2	.	.	PUNCT
ftr-426	1166	1	i	i	PRON
ftr-426	1166	2	d.	d.	PROPN
ftr-426	1166	3	311	311	NUM
ftr-426	1166	4	.	.	PUNCT
ftr-426	1167	1	i	i	PRON
ftr-426	1167	2	d.	d.	PROPN
ftr-426	1167	3	312	312	NUM
ftr-426	1167	4	.	.	PUNCT
ftr-426	1167	5	irc	irc	PROPN
ftr-426	1167	6	§	§	PROPN
ftr-426	1167	7	121(d)(5)(c	121(d)(5)(c	NUM
ftr-426	1167	8	)	)	PUNCT
ftr-426	1167	9	;	;	PUNCT
ftr-426	1167	10	regs	reg	NOUN
ftr-426	1167	11	.	.	PUNCT
ftr-426	1168	1	§	§	PROPN
ftr-426	1168	2	1.121	1.121	NUM
ftr-426	1168	3	-	-	PUNCT
ftr-426	1168	4	4(d)(3	4(d)(3	NUM
ftr-426	1168	5	)	)	PUNCT
ftr-426	1168	6	.	.	PUNCT
ftr-426	1169	1	for	for	ADP
ftr-426	1169	2	at	at	ADV
ftr-426	1169	3	least	least	ADV
ftr-426	1169	4	two	two	NUM
ftr-426	1169	5	of	of	ADP
ftr-426	1169	6	the	the	DET
ftr-426	1169	7	last	last	ADJ
ftr-426	1169	8	five	five	NUM
ftr-426	1169	9	years	year	NOUN
ftr-426	1169	10	to	to	PART
ftr-426	1169	11	exclude	exclude	VERB
ftr-426	1169	12	$	$	SYM
ftr-426	1169	13	250,000	250,000	NUM
ftr-426	1169	14	(	(	PUNCT
ftr-426	1169	15	$	$	SYM
ftr-426	1169	16	500,000	500,000	NUM
ftr-426	1169	17	for	for	ADP
ftr-426	1169	18	married	married	ADJ
ftr-426	1169	19	filing	filing	NOUN
ftr-426	1169	20	joint	joint	ADJ
ftr-426	1169	21	taxpayers	taxpayer	NOUN
ftr-426	1169	22	)	)	PUNCT
ftr-426	1169	23	of	of	ADP
ftr-426	1169	24	gain	gain	NOUN
ftr-426	1169	25	realized	realize	VERB
ftr-426	1169	26	from	from	ADP
ftr-426	1169	27	gross	gross	ADJ
ftr-426	1169	28	income.304	income.304	PROPN
ftr-426	1169	29	this	this	DET
ftr-426	1169	30	provision	provision	NOUN
ftr-426	1169	31	provides	provide	VERB
ftr-426	1169	32	for	for	ADP
ftr-426	1169	33	the	the	DET
ftr-426	1169	34	complete	complete	ADJ
ftr-426	1169	35	exclusion	exclusion	NOUN
ftr-426	1169	36	rather	rather	ADV
ftr-426	1169	37	than	than	ADP
ftr-426	1169	38	mere	mere	ADJ
ftr-426	1169	39	deferral	deferral	NOUN
ftr-426	1169	40	of	of	ADP
ftr-426	1169	41	gain	gain	NOUN
ftr-426	1169	42	realized	realize	VERB
ftr-426	1169	43	and	and	CCONJ
ftr-426	1169	44	does	do	AUX
ftr-426	1169	45	not	not	PART
ftr-426	1169	46	require	require	VERB
ftr-426	1169	47	any	any	DET
ftr-426	1169	48	reinvestment	reinvestment	NOUN
ftr-426	1169	49	of	of	ADP
ftr-426	1169	50	sale	sale	NOUN
ftr-426	1169	51	proceeds.305	proceeds.305	NOUN
ftr-426	1169	52	this	this	DET
ftr-426	1169	53	tax	tax	NOUN
ftr-426	1169	54	provision	provision	NOUN
ftr-426	1169	55	is	be	AUX
ftr-426	1169	56	unique	unique	ADJ
ftr-426	1169	57	because	because	SCONJ
ftr-426	1169	58	the	the	DET
ftr-426	1169	59	tax	tax	NOUN
ftr-426	1169	60	benefit	benefit	NOUN
ftr-426	1169	61	comes	come	VERB
ftr-426	1169	62	at	at	ADP
ftr-426	1169	63	no	no	DET
ftr-426	1169	64	cost	cost	NOUN
ftr-426	1169	65	or	or	CCONJ
ftr-426	1169	66	basis	basis	NOUN
ftr-426	1169	67	reduction	reduction	NOUN
ftr-426	1169	68	in	in	ADP
ftr-426	1169	69	the	the	DET
ftr-426	1169	70	replacement	replacement	NOUN
ftr-426	1169	71	property.306	property.306	NOUN
ftr-426	1169	72	disaster	disaster	NOUN
ftr-426	1169	73	victims	victim	NOUN
ftr-426	1169	74	may	may	AUX
ftr-426	1169	75	elect	elect	VERB
ftr-426	1169	76	to	to	PART
ftr-426	1169	77	use	use	VERB
ftr-426	1169	78	this	this	DET
ftr-426	1169	79	gain	gain	NOUN
ftr-426	1169	80	exclusion	exclusion	NOUN
ftr-426	1169	81	provision	provision	NOUN
ftr-426	1169	82	in	in	ADP
ftr-426	1169	83	lieu	lieu	NOUN
ftr-426	1169	84	of	of	ADP
ftr-426	1169	85	or	or	CCONJ
ftr-426	1169	86	in	in	ADP
ftr-426	1169	87	addition	addition	NOUN
ftr-426	1169	88	to	to	ADP
ftr-426	1169	89	electing	elect	VERB
ftr-426	1169	90	to	to	PART
ftr-426	1169	91	defer	defer	VERB
ftr-426	1169	92	any	any	DET
ftr-426	1169	93	excess	excess	ADJ
ftr-426	1169	94	gain	gain	NOUN
ftr-426	1169	95	under	under	ADP
ftr-426	1169	96	the	the	DET
ftr-426	1169	97	involuntary	involuntary	ADJ
ftr-426	1169	98	conversion	conversion	NOUN
ftr-426	1169	99	provision.307	provision.307	NOUN
ftr-426	1169	100	disaster	disaster	NOUN
ftr-426	1169	101	victims	victim	NOUN
ftr-426	1169	102	with	with	ADP
ftr-426	1169	103	casualty	casualty	NOUN
ftr-426	1169	104	gains	gain	NOUN
ftr-426	1169	105	on	on	ADP
ftr-426	1169	106	their	their	PRON
ftr-426	1169	107	principal	principal	ADJ
ftr-426	1169	108	residences	residence	NOUN
ftr-426	1169	109	in	in	ADP
ftr-426	1169	110	excess	excess	NOUN
ftr-426	1169	111	of	of	ADP
ftr-426	1169	112	$	$	SYM
ftr-426	1169	113	250,000	250,000	NUM
ftr-426	1169	114	(	(	PUNCT
ftr-426	1169	115	$	$	SYM
ftr-426	1169	116	500,000	500,000	NUM
ftr-426	1169	117	for	for	ADP
ftr-426	1169	118	married	married	ADJ
ftr-426	1169	119	filing	filing	NOUN
ftr-426	1169	120	jointly	jointly	ADV
ftr-426	1169	121	)	)	PUNCT
ftr-426	1169	122	may	may	AUX
ftr-426	1169	123	want	want	VERB
ftr-426	1169	124	to	to	PART
ftr-426	1169	125	use	use	VERB
ftr-426	1169	126	both	both	DET
ftr-426	1169	127	provisions	provision	NOUN
ftr-426	1169	128	to	to	PART
ftr-426	1169	129	exclude	exclude	VERB
ftr-426	1169	130	from	from	ADP
ftr-426	1169	131	gross	gross	ADJ
ftr-426	1169	132	income	income	NOUN
ftr-426	1169	133	the	the	DET
ftr-426	1169	134	maximum	maximum	ADJ
ftr-426	1169	135	allowable	allowable	ADJ
ftr-426	1169	136	(	(	PUNCT
ftr-426	1169	137	e.g.	e.g.	ADJ
ftr-426	1169	138	,	,	PUNCT
ftr-426	1169	139	$	$	SYM
ftr-426	1169	140	250,000	250,000	NUM
ftr-426	1169	141	for	for	ADP
ftr-426	1169	142	unmarried	unmarried	ADJ
ftr-426	1169	143	or	or	CCONJ
ftr-426	1169	144	married	married	ADJ
ftr-426	1169	145	filing	file	VERB
ftr-426	1169	146	separately	separately	ADV
ftr-426	1169	147	taxpayers	taxpayer	NOUN
ftr-426	1169	148	)	)	PUNCT
ftr-426	1169	149	and	and	CCONJ
ftr-426	1169	150	defer	defer	VERB
ftr-426	1169	151	any	any	DET
ftr-426	1169	152	excess	excess	ADJ
ftr-426	1169	153	gain	gain	NOUN
ftr-426	1169	154	under	under	ADP
ftr-426	1169	155	the	the	DET
ftr-426	1169	156	nonrecognition	nonrecognition	NOUN
ftr-426	1169	157	involuntary	involuntary	ADJ
ftr-426	1169	158	conversion	conversion	NOUN
ftr-426	1169	159	provisions.308	provisions.308	NOUN
ftr-426	1169	160	this	this	DET
ftr-426	1169	161	strategy	strategy	NOUN
ftr-426	1169	162	will	will	AUX
ftr-426	1169	163	allow	allow	VERB
ftr-426	1169	164	disaster	disaster	NOUN
ftr-426	1169	165	victims	victim	NOUN
ftr-426	1169	166	to	to	PART
ftr-426	1169	167	benefit	benefit	VERB
ftr-426	1169	168	to	to	ADP
ftr-426	1169	169	the	the	DET
ftr-426	1169	170	extent	extent	NOUN
ftr-426	1169	171	allowable	allowable	ADJ
ftr-426	1169	172	from	from	ADP
ftr-426	1169	173	the	the	DET
ftr-426	1169	174	generous	generous	ADJ
ftr-426	1169	175	principal	principal	ADJ
ftr-426	1169	176	residence	residence	NOUN
ftr-426	1169	177	gain	gain	VERB
ftr-426	1169	178	exclusion	exclusion	NOUN
ftr-426	1169	179	provision	provision	NOUN
ftr-426	1169	180	and	and	CCONJ
ftr-426	1169	181	to	to	ADP
ftr-426	1169	182	the	the	DET
ftr-426	1169	183	extent	extent	NOUN
ftr-426	1169	184	of	of	ADP
ftr-426	1169	185	any	any	DET
ftr-426	1169	186	additional	additional	ADJ
ftr-426	1169	187	gain	gain	NOUN
ftr-426	1169	188	,	,	PUNCT
ftr-426	1169	189	the	the	DET
ftr-426	1169	190	casualty	casualty	NOUN
ftr-426	1169	191	gain	gain	VERB
ftr-426	1169	192	deferral	deferral	ADJ
ftr-426	1169	193	provisions	provision	NOUN
ftr-426	1169	194	.	.	PUNCT
ftr-426	1170	1	technically	technically	ADV
ftr-426	1170	2	,	,	PUNCT
ftr-426	1170	3	the	the	DET
ftr-426	1170	4	code	code	NOUN
ftr-426	1170	5	requires	require	VERB
ftr-426	1170	6	taxpayers	taxpayer	NOUN
ftr-426	1170	7	to	to	PART
ftr-426	1170	8	reduce	reduce	VERB
ftr-426	1170	9	the	the	DET
ftr-426	1170	10	amount	amount	NOUN
ftr-426	1170	11	realized	realize	VERB
ftr-426	1170	12	from	from	ADP
ftr-426	1170	13	the	the	DET
ftr-426	1170	14	involuntary	involuntary	ADJ
ftr-426	1170	15	conversion	conversion	NOUN
ftr-426	1170	16	by	by	ADP
ftr-426	1170	17	the	the	DET
ftr-426	1170	18	amount	amount	NOUN
ftr-426	1170	19	of	of	ADP
ftr-426	1170	20	any	any	DET
ftr-426	1170	21	gain	gain	NOUN
ftr-426	1170	22	excluded.309	excluded.309	NOUN
ftr-426	1170	23	taxpayers	taxpayer	NOUN
ftr-426	1170	24	desiring	desire	VERB
ftr-426	1170	25	to	to	PART
ftr-426	1170	26	defer	defer	VERB
ftr-426	1170	27	all	all	DET
ftr-426	1170	28	gain	gain	NOUN
ftr-426	1170	29	realized	realize	VERB
ftr-426	1170	30	in	in	ADP
ftr-426	1170	31	excess	excess	NOUN
ftr-426	1170	32	of	of	ADP
ftr-426	1170	33	the	the	DET
ftr-426	1170	34	allowable	allowable	ADJ
ftr-426	1170	35	exclusion	exclusion	NOUN
ftr-426	1170	36	amount	amount	NOUN
ftr-426	1170	37	will	will	AUX
ftr-426	1170	38	have	have	VERB
ftr-426	1170	39	to	to	PART
ftr-426	1170	40	reinvest	reinvest	VERB
ftr-426	1170	41	in	in	ADP
ftr-426	1170	42	qualified	qualified	ADJ
ftr-426	1170	43	replacement	replacement	NOUN
ftr-426	1170	44	property	property	NOUN
ftr-426	1170	45	within	within	ADP
ftr-426	1170	46	the	the	DET
ftr-426	1170	47	replacement	replacement	NOUN
ftr-426	1170	48	period.310	period.310	NOUN
ftr-426	1170	49	the	the	DET
ftr-426	1170	50	amount	amount	NOUN
ftr-426	1170	51	that	that	PRON
ftr-426	1170	52	must	must	AUX
ftr-426	1170	53	be	be	AUX
ftr-426	1170	54	reinvested	reinveste	VERB
ftr-426	1170	55	is	be	AUX
ftr-426	1170	56	the	the	DET
ftr-426	1170	57	total	total	ADJ
ftr-426	1170	58	amount	amount	NOUN
ftr-426	1170	59	of	of	ADP
ftr-426	1170	60	insurance	insurance	NOUN
ftr-426	1170	61	proceeds	proceed	NOUN
ftr-426	1170	62	received	receive	VERB
ftr-426	1170	63	reduced	reduce	VERB
ftr-426	1170	64	by	by	ADP
ftr-426	1170	65	the	the	DET
ftr-426	1170	66	amount	amount	NOUN
ftr-426	1170	67	of	of	ADP
ftr-426	1170	68	excluded	exclude	VERB
ftr-426	1170	69	gain.311	gain.311	NOUN
ftr-426	1170	70	if	if	SCONJ
ftr-426	1170	71	a	a	DET
ftr-426	1170	72	taxpayer	taxpayer	NOUN
ftr-426	1170	73	elects	elect	NOUN
ftr-426	1170	74	to	to	PART
ftr-426	1170	75	reinvest	reinvest	VERB
ftr-426	1170	76	in	in	ADP
ftr-426	1170	77	qualified	qualified	ADJ
ftr-426	1170	78	replacement	replacement	NOUN
ftr-426	1170	79	property	property	NOUN
ftr-426	1170	80	,	,	PUNCT
ftr-426	1170	81	the	the	DET
ftr-426	1170	82	taxpayer	taxpayer	NOUN
ftr-426	1170	83	’s	’s	PART
ftr-426	1170	84	ownership	ownership	NOUN
ftr-426	1170	85	and	and	CCONJ
ftr-426	1170	86	use	use	NOUN
ftr-426	1170	87	of	of	ADP
ftr-426	1170	88	the	the	DET
ftr-426	1170	89	destroyed	destroy	VERB
ftr-426	1170	90	residence	residence	NOUN
ftr-426	1170	91	is	be	AUX
ftr-426	1170	92	attributed	attribute	VERB
ftr-426	1170	93	to	to	ADP
ftr-426	1170	94	the	the	DET
ftr-426	1170	95	replacement	replacement	NOUN
ftr-426	1170	96	residence	residence	NOUN
ftr-426	1170	97	for	for	ADP
ftr-426	1170	98	purposes	purpose	NOUN
ftr-426	1170	99	of	of	ADP
ftr-426	1170	100	excluding	exclude	VERB
ftr-426	1170	101	gain	gain	NOUN
ftr-426	1170	102	on	on	ADP
ftr-426	1170	103	a	a	DET
ftr-426	1170	104	subsequent	subsequent	ADJ
ftr-426	1170	105	sale	sale	NOUN
ftr-426	1170	106	of	of	ADP
ftr-426	1170	107	the	the	DET
ftr-426	1170	108	replacement	replacement	NOUN
ftr-426	1171	1	residence.312	residence.312	NOUN
ftr-426	1172	1	3	3	NUM
ftr-426	1172	2	.	.	PUNCT
ftr-426	1172	3	application	application	NOUN
ftr-426	1172	4	to	to	ADP
ftr-426	1172	5	the	the	DET
ftr-426	1172	6	bell	bell	PROPN
ftr-426	1172	7	family	family	NOUN
ftr-426	1172	8	,	,	PUNCT
ftr-426	1172	9	hypothetical	hypothetical	ADJ
ftr-426	1172	10	disaster	disaster	NOUN
ftr-426	1172	11	victims	victim	NOUN
ftr-426	1172	12	after	after	ADP
ftr-426	1172	13	submitting	submit	VERB
ftr-426	1172	14	detailed	detailed	ADJ
ftr-426	1172	15	lists	list	NOUN
ftr-426	1172	16	,	,	PUNCT
ftr-426	1172	17	photographs	photograph	NOUN
ftr-426	1172	18	,	,	PUNCT
ftr-426	1172	19	and	and	CCONJ
ftr-426	1172	20	engaging	engage	VERB
ftr-426	1172	21	in	in	ADP
ftr-426	1172	22	weeks	week	NOUN
ftr-426	1172	23	of	of	ADP
ftr-426	1172	24	intense	intense	ADJ
ftr-426	1172	25	negotiations	negotiation	NOUN
ftr-426	1172	26	,	,	PUNCT
ftr-426	1172	27	the	the	DET
ftr-426	1172	28	bell	bell	PROPN
ftr-426	1172	29	family	family	NOUN
ftr-426	1172	30	received	receive	VERB
ftr-426	1172	31	insurance	insurance	NOUN
ftr-426	1172	32	proceeds	proceed	NOUN
ftr-426	1172	33	for	for	ADP
ftr-426	1172	34	their	their	PRON
ftr-426	1172	35	business	business	NOUN
ftr-426	1172	36	and	and	CCONJ
ftr-426	1172	37	residential	residential	ADJ
ftr-426	1172	38	assets	asset	NOUN
ftr-426	1172	39	.	.	PUNCT
ftr-426	1173	1	the	the	DET
ftr-426	1173	2	initial	initial	ADJ
ftr-426	1173	3	insurance	insurance	NOUN
ftr-426	1173	4	checks	check	NOUN
ftr-426	1173	5	came	come	VERB
ftr-426	1173	6	in	in	ADP
ftr-426	1173	7	late	late	ADJ
ftr-426	1173	8	december	december	PROPN
ftr-426	1173	9	,	,	PUNCT
ftr-426	1173	10	just	just	ADV
ftr-426	1173	11	after	after	ADP
ftr-426	1173	12	the	the	DET
ftr-426	1173	13	less	less	ADJ
ftr-426	1173	14	than	than	ADP
ftr-426	1173	15	festive	festive	ADJ
ftr-426	1173	16	holiday	holiday	NOUN
ftr-426	1173	17	season	season	NOUN
ftr-426	1173	18	.	.	PUNCT
ftr-426	1174	1	the	the	DET
ftr-426	1174	2	insurance	insurance	NOUN
ftr-426	1174	3	checks	check	NOUN
ftr-426	1174	4	were	be	AUX
ftr-426	1174	5	separately	separately	ADV
ftr-426	1174	6	allocated	allocate	VERB
ftr-426	1174	7	between	between	ADP
ftr-426	1174	8	the	the	DET
ftr-426	1174	9	bell	bell	NOUN
ftr-426	1174	10	’s	’s	PART
ftr-426	1174	11	business	business	NOUN
ftr-426	1174	12	and	and	CCONJ
ftr-426	1174	13	residence	residence	NOUN
ftr-426	1174	14	and	and	CCONJ
ftr-426	1174	15	their	their	PRON
ftr-426	1174	16	personal	personal	ADJ
ftr-426	1174	17	and	and	CCONJ
ftr-426	1174	18	real	real	ADJ
ftr-426	1174	19	property	property	NOUN
ftr-426	1174	20	losses	loss	NOUN
ftr-426	1174	21	.	.	PUNCT
ftr-426	1175	1	998	998	NUM
ftr-426	1175	2	florida	florida	PROPN
ftr-426	1175	3	tax	tax	NOUN
ftr-426	1175	4	review	review	NOUN
ftr-426	1175	5	[	[	X
ftr-426	1175	6	vol.6:10	vol.6:10	NOUN
ftr-426	1175	7	313	313	NUM
ftr-426	1175	8	.	.	PUNCT
ftr-426	1176	1	see	see	VERB
ftr-426	1176	2	irc	irc	PROPN
ftr-426	1176	3	§	§	PROPN
ftr-426	1176	4	§	§	PROPN
ftr-426	1176	5	179	179	NUM
ftr-426	1176	6	,	,	PUNCT
ftr-426	1176	7	167	167	NUM
ftr-426	1176	8	,	,	PUNCT
ftr-426	1176	9	168	168	NUM
ftr-426	1176	10	(	(	PUNCT
ftr-426	1176	11	setting	set	VERB
ftr-426	1176	12	forth	forth	ADP
ftr-426	1176	13	provisions	provision	NOUN
ftr-426	1176	14	for	for	ADP
ftr-426	1176	15	immediate	immediate	ADJ
ftr-426	1176	16	expensing	expensing	NOUN
ftr-426	1176	17	and	and	CCONJ
ftr-426	1176	18	depreciation	depreciation	NOUN
ftr-426	1176	19	of	of	ADP
ftr-426	1176	20	trade	trade	NOUN
ftr-426	1176	21	or	or	CCONJ
ftr-426	1176	22	business	business	NOUN
ftr-426	1176	23	property	property	NOUN
ftr-426	1176	24	,	,	PUNCT
ftr-426	1176	25	respectfully	respectfully	ADV
ftr-426	1176	26	)	)	PUNCT
ftr-426	1176	27	.	.	PUNCT
ftr-426	1177	1	314	314	X
ftr-426	1177	2	.	.	PUNCT
ftr-426	1178	1	see	see	VERB
ftr-426	1178	2	irc	irc	PROPN
ftr-426	1178	3	§	§	PROPN
ftr-426	1178	4	§	§	PROPN
ftr-426	1178	5	1012	1012	NUM
ftr-426	1178	6	(	(	PUNCT
ftr-426	1178	7	setting	set	VERB
ftr-426	1178	8	forth	forth	ADP
ftr-426	1178	9	definition	definition	NOUN
ftr-426	1178	10	of	of	ADP
ftr-426	1178	11	adjusted	adjusted	ADJ
ftr-426	1178	12	basis	basis	NOUN
ftr-426	1178	13	)	)	PUNCT
ftr-426	1178	14	,	,	PUNCT
ftr-426	1178	15	1011	1011	NUM
ftr-426	1178	16	(	(	PUNCT
ftr-426	1178	17	setting	set	VERB
ftr-426	1178	18	forth	forth	ADP
ftr-426	1178	19	definitions	definition	NOUN
ftr-426	1178	20	of	of	ADP
ftr-426	1178	21	cost	cost	NOUN
ftr-426	1178	22	basis	basis	NOUN
ftr-426	1178	23	)	)	PUNCT
ftr-426	1178	24	,	,	PUNCT
ftr-426	1178	25	1016	1016	NUM
ftr-426	1178	26	(	(	PUNCT
ftr-426	1178	27	setting	set	VERB
ftr-426	1178	28	forth	forth	ADP
ftr-426	1178	29	adjustments	adjustment	NOUN
ftr-426	1178	30	to	to	PART
ftr-426	1178	31	basis	basis	VERB
ftr-426	1178	32	to	to	PART
ftr-426	1178	33	derive	derive	VERB
ftr-426	1178	34	adjusted	adjusted	ADJ
ftr-426	1178	35	basis	basis	NOUN
ftr-426	1178	36	)	)	PUNCT
ftr-426	1178	37	.	.	PUNCT
ftr-426	1179	1	315	315	NUM
ftr-426	1179	2	.	.	PUNCT
ftr-426	1179	3	fifty	fifty	NUM
ftr-426	1179	4	thousand	thousand	NUM
ftr-426	1179	5	dollars	dollar	NOUN
ftr-426	1179	6	(	(	PUNCT
ftr-426	1179	7	amount	amount	NOUN
ftr-426	1179	8	realized	realize	VERB
ftr-426	1179	9	)	)	PUNCT
ftr-426	1179	10	less	less	ADJ
ftr-426	1179	11	$	$	SYM
ftr-426	1179	12	0	0	NUM
ftr-426	1179	13	(	(	PUNCT
ftr-426	1179	14	adjusted	adjusted	ADJ
ftr-426	1179	15	basis	basis	NOUN
ftr-426	1179	16	of	of	ADP
ftr-426	1179	17	equipment	equipment	NOUN
ftr-426	1179	18	)	)	PUNCT
ftr-426	1179	19	=	=	SYM
ftr-426	1179	20	$	$	SYM
ftr-426	1179	21	50,000	50,000	NUM
ftr-426	1179	22	gain	gain	NOUN
ftr-426	1179	23	realized	realize	VERB
ftr-426	1179	24	.	.	PUNCT
ftr-426	1180	1	see	see	VERB
ftr-426	1180	2	irc	irc	PROPN
ftr-426	1180	3	§	§	PROPN
ftr-426	1180	4	1001(a	1001(a	NOUN
ftr-426	1180	5	)	)	PUNCT
ftr-426	1180	6	.	.	PUNCT
ftr-426	1181	1	316	316	NUM
ftr-426	1181	2	.	.	PUNCT
ftr-426	1182	1	the	the	DET
ftr-426	1182	2	building	building	NOUN
ftr-426	1182	3	would	would	AUX
ftr-426	1182	4	have	have	AUX
ftr-426	1182	5	been	be	AUX
ftr-426	1182	6	depreciated	depreciate	VERB
ftr-426	1182	7	on	on	ADP
ftr-426	1182	8	a	a	DET
ftr-426	1182	9	straightline	straightline	ADJ
ftr-426	1182	10	basis	basis	NOUN
ftr-426	1182	11	over	over	ADP
ftr-426	1182	12	a	a	DET
ftr-426	1182	13	39	39	NUM
ftr-426	1182	14	-	-	PUNCT
ftr-426	1182	15	year	year	NOUN
ftr-426	1182	16	recovery	recovery	NOUN
ftr-426	1182	17	period	period	NOUN
ftr-426	1182	18	.	.	PUNCT
ftr-426	1183	1	see	see	VERB
ftr-426	1183	2	irc	irc	PROPN
ftr-426	1183	3	§	§	PROPN
ftr-426	1183	4	168(b)(3	168(b)(3	NUM
ftr-426	1183	5	)	)	PUNCT
ftr-426	1183	6	,	,	PUNCT
ftr-426	1183	7	(	(	PUNCT
ftr-426	1183	8	c	c	X
ftr-426	1183	9	)	)	PUNCT
ftr-426	1183	10	(	(	PUNCT
ftr-426	1183	11	setting	set	VERB
ftr-426	1183	12	forth	forth	ADP
ftr-426	1183	13	the	the	DET
ftr-426	1183	14	depreciation	depreciation	NOUN
ftr-426	1183	15	method	method	NOUN
ftr-426	1183	16	and	and	CCONJ
ftr-426	1183	17	recovery	recovery	NOUN
ftr-426	1183	18	period	period	NOUN
ftr-426	1183	19	for	for	ADP
ftr-426	1183	20	nonresidential	nonresidential	ADJ
ftr-426	1183	21	real	real	ADJ
ftr-426	1183	22	property	property	NOUN
ftr-426	1183	23	)	)	PUNCT
ftr-426	1183	24	;	;	PUNCT
ftr-426	1183	25	225,000/39	225,000/39	NUM
ftr-426	1183	26	=	=	SYM
ftr-426	1183	27	$	$	SYM
ftr-426	1183	28	5,769	5,769	NUM
ftr-426	1183	29	per	per	ADP
ftr-426	1183	30	year/12	year/12	NOUN
ftr-426	1183	31	=	=	PUNCT
ftr-426	1183	32	$	$	SYM
ftr-426	1183	33	480.76	480.76	NUM
ftr-426	1183	34	per	per	ADP
ftr-426	1183	35	month	month	NOUN
ftr-426	1183	36	for	for	ADP
ftr-426	1183	37	almost	almost	ADV
ftr-426	1183	38	42	42	NUM
ftr-426	1183	39	months	month	NOUN
ftr-426	1183	40	or	or	CCONJ
ftr-426	1183	41	almost	almost	ADV
ftr-426	1183	42	3.5	3.5	NUM
ftr-426	1183	43	years	year	NOUN
ftr-426	1183	44	=	=	SYM
ftr-426	1183	45	$	$	SYM
ftr-426	1183	46	20,000	20,000	NUM
ftr-426	1183	47	of	of	ADP
ftr-426	1183	48	depreciation	depreciation	NOUN
ftr-426	1183	49	reducing	reduce	VERB
ftr-426	1183	50	the	the	DET
ftr-426	1183	51	basis	basis	NOUN
ftr-426	1183	52	to	to	ADP
ftr-426	1183	53	205,000	205,000	NUM
ftr-426	1183	54	.	.	PUNCT
ftr-426	1184	1	see	see	VERB
ftr-426	1184	2	irc	irc	PROPN
ftr-426	1184	3	§	§	PROPN
ftr-426	1184	4	§	§	PROPN
ftr-426	1184	5	1012	1012	NUM
ftr-426	1184	6	,	,	PUNCT
ftr-426	1184	7	1016	1016	NUM
ftr-426	1184	8	(	(	PUNCT
ftr-426	1184	9	setting	set	VERB
ftr-426	1184	10	forth	forth	ADP
ftr-426	1184	11	how	how	SCONJ
ftr-426	1184	12	depreciation	depreciation	NOUN
ftr-426	1184	13	reduces	reduce	VERB
ftr-426	1184	14	basis	basis	NOUN
ftr-426	1184	15	to	to	PART
ftr-426	1184	16	derive	derive	VERB
ftr-426	1184	17	adjusted	adjusted	ADJ
ftr-426	1184	18	basis	basis	NOUN
ftr-426	1184	19	)	)	PUNCT
ftr-426	1184	20	.	.	PUNCT
ftr-426	1185	1	317	317	NUM
ftr-426	1185	2	.	.	X
ftr-426	1185	3	one	one	NUM
ftr-426	1185	4	hundred	hundred	NUM
ftr-426	1185	5	fifty	fifty	NUM
ftr-426	1185	6	thousand	thousand	NUM
ftr-426	1185	7	dollars	dollar	NOUN
ftr-426	1185	8	(	(	PUNCT
ftr-426	1185	9	amount	amount	NOUN
ftr-426	1185	10	realized	realize	VERB
ftr-426	1185	11	)	)	PUNCT
ftr-426	1185	12	less	less	ADJ
ftr-426	1185	13	$	$	SYM
ftr-426	1185	14	205,000	205,000	NUM
ftr-426	1185	15	(	(	PUNCT
ftr-426	1185	16	adjusted	adjusted	ADJ
ftr-426	1185	17	basis	basis	NOUN
ftr-426	1185	18	of	of	ADP
ftr-426	1185	19	building	building	NOUN
ftr-426	1185	20	)	)	PUNCT
ftr-426	1185	21	=	=	PUNCT
ftr-426	1185	22	$	$	SYM
ftr-426	1185	23	55,000	55,000	NUM
ftr-426	1185	24	loss	loss	NOUN
ftr-426	1185	25	realized	realize	VERB
ftr-426	1185	26	.	.	PUNCT
ftr-426	1186	1	see	see	VERB
ftr-426	1186	2	irc	irc	PROPN
ftr-426	1186	3	§	§	PROPN
ftr-426	1186	4	1001(a	1001(a	NOUN
ftr-426	1186	5	)	)	PUNCT
ftr-426	1186	6	.	.	PUNCT
ftr-426	1187	1	318	318	NUM
ftr-426	1187	2	.	.	PUNCT
ftr-426	1187	3	see	see	VERB
ftr-426	1187	4	irc	irc	PROPN
ftr-426	1187	5	§	§	PROPN
ftr-426	1187	6	1011	1011	NUM
ftr-426	1187	7	.	.	PUNCT
ftr-426	1188	1	319	319	NUM
ftr-426	1188	2	.	.	PUNCT
ftr-426	1189	1	one	one	NUM
ftr-426	1189	2	hundred	hundred	NUM
ftr-426	1189	3	fifty	fifty	NUM
ftr-426	1189	4	thousand	thousand	NUM
ftr-426	1189	5	dollars	dollar	NOUN
ftr-426	1189	6	(	(	PUNCT
ftr-426	1189	7	amount	amount	NOUN
ftr-426	1189	8	realized	realize	VERB
ftr-426	1189	9	)	)	PUNCT
ftr-426	1189	10	less	less	ADJ
ftr-426	1189	11	$	$	SYM
ftr-426	1189	12	70,000	70,000	NUM
ftr-426	1189	13	(	(	PUNCT
ftr-426	1189	14	adjusted	adjusted	ADJ
ftr-426	1189	15	basis	basis	NOUN
ftr-426	1189	16	)	)	PUNCT
ftr-426	1189	17	=	=	PUNCT
ftr-426	1189	18	$	$	SYM
ftr-426	1189	19	80,000	80,000	NUM
ftr-426	1189	20	gain	gain	NOUN
ftr-426	1189	21	.	.	PUNCT
ftr-426	1190	1	320	320	NUM
ftr-426	1190	2	.	.	PUNCT
ftr-426	1190	3	thirty	thirty	NUM
ftr-426	1190	4	thousand	thousand	NUM
ftr-426	1190	5	dollars	dollar	NOUN
ftr-426	1190	6	(	(	PUNCT
ftr-426	1190	7	amount	amount	NOUN
ftr-426	1190	8	realized	realize	VERB
ftr-426	1190	9	)	)	PUNCT
ftr-426	1190	10	less	less	ADJ
ftr-426	1190	11	$	$	SYM
ftr-426	1190	12	40,000	40,000	NUM
ftr-426	1190	13	(	(	PUNCT
ftr-426	1190	14	adjusted	adjusted	ADJ
ftr-426	1190	15	basis	basis	NOUN
ftr-426	1190	16	)	)	PUNCT
ftr-426	1190	17	=	=	SYM
ftr-426	1190	18	(	(	PUNCT
ftr-426	1190	19	$	$	SYM
ftr-426	1190	20	10,000	10,000	NUM
ftr-426	1190	21	)	)	PUNCT
ftr-426	1190	22	loss	loss	NOUN
ftr-426	1190	23	;	;	PUNCT
ftr-426	1190	24	$	$	SYM
ftr-426	1190	25	5,000	5,000	NUM
ftr-426	1190	26	(	(	PUNCT
ftr-426	1190	27	amount	amount	NOUN
ftr-426	1190	28	realized	realize	VERB
ftr-426	1190	29	)	)	PUNCT
ftr-426	1190	30	less	less	ADJ
ftr-426	1190	31	$	$	SYM
ftr-426	1190	32	4,000	4,000	NUM
ftr-426	1190	33	(	(	PUNCT
ftr-426	1190	34	adjusted	adjusted	ADJ
ftr-426	1190	35	basis	basis	NOUN
ftr-426	1190	36	)	)	PUNCT
ftr-426	1190	37	=	=	SYM
ftr-426	1190	38	$	$	SYM
ftr-426	1190	39	1,000	1,000	NUM
ftr-426	1190	40	gain	gain	NOUN
ftr-426	1190	41	.	.	PUNCT
ftr-426	1191	1	321	321	NUM
ftr-426	1191	2	.	.	PUNCT
ftr-426	1192	1	see	see	VERB
ftr-426	1192	2	irc	irc	ADV
ftr-426	1192	3	§	§	PROPN
ftr-426	1192	4	1033(h)(2	1033(h)(2	NUM
ftr-426	1192	5	)	)	PUNCT
ftr-426	1192	6	.	.	PUNCT
ftr-426	1193	1	the	the	DET
ftr-426	1193	2	bells	bell	NOUN
ftr-426	1193	3	received	receive	VERB
ftr-426	1193	4	$	$	SYM
ftr-426	1193	5	50,000	50,000	NUM
ftr-426	1193	6	for	for	ADP
ftr-426	1193	7	their	their	PRON
ftr-426	1193	8	business	business	NOUN
ftr-426	1193	9	equipment	equipment	NOUN
ftr-426	1193	10	,	,	PUNCT
ftr-426	1193	11	which	which	PRON
ftr-426	1193	12	was	be	AUX
ftr-426	1193	13	comprised	comprise	VERB
ftr-426	1193	14	primarily	primarily	ADV
ftr-426	1193	15	of	of	ADP
ftr-426	1193	16	commercial	commercial	ADJ
ftr-426	1193	17	washers	washer	NOUN
ftr-426	1193	18	and	and	CCONJ
ftr-426	1193	19	dryers	dryer	NOUN
ftr-426	1193	20	.	.	PUNCT
ftr-426	1194	1	because	because	SCONJ
ftr-426	1194	2	these	these	DET
ftr-426	1194	3	items	item	NOUN
ftr-426	1194	4	had	have	AUX
ftr-426	1194	5	been	be	AUX
ftr-426	1194	6	held	hold	VERB
ftr-426	1194	7	for	for	ADP
ftr-426	1194	8	several	several	ADJ
ftr-426	1194	9	years	year	NOUN
ftr-426	1194	10	,	,	PUNCT
ftr-426	1194	11	the	the	DET
ftr-426	1194	12	bell	bell	NOUN
ftr-426	1194	13	had	have	AUX
ftr-426	1194	14	fully	fully	ADV
ftr-426	1194	15	depreciated	depreciate	VERB
ftr-426	1194	16	them,313	them,313	NOUN
ftr-426	1194	17	so	so	ADV
ftr-426	1194	18	their	their	PRON
ftr-426	1194	19	adjusted	adjusted	ADJ
ftr-426	1194	20	basis	basis	NOUN
ftr-426	1194	21	in	in	ADP
ftr-426	1194	22	the	the	DET
ftr-426	1194	23	equipment	equipment	NOUN
ftr-426	1194	24	had	have	AUX
ftr-426	1194	25	been	be	AUX
ftr-426	1194	26	reduced	reduce	VERB
ftr-426	1194	27	to	to	ADP
ftr-426	1194	28	zero.314	zero.314	PROPN
ftr-426	1194	29	therefore	therefore	ADV
ftr-426	1194	30	,	,	PUNCT
ftr-426	1194	31	the	the	DET
ftr-426	1194	32	bells	bell	NOUN
ftr-426	1194	33	realized	realize	VERB
ftr-426	1194	34	a	a	DET
ftr-426	1194	35	$	$	SYM
ftr-426	1194	36	50,000	50,000	NUM
ftr-426	1194	37	gain	gain	NOUN
ftr-426	1194	38	on	on	ADP
ftr-426	1194	39	the	the	DET
ftr-426	1194	40	involuntary	involuntary	ADJ
ftr-426	1194	41	conversion	conversion	NOUN
ftr-426	1194	42	of	of	ADP
ftr-426	1194	43	the	the	DET
ftr-426	1194	44	equipment.315	equipment.315	PROPN
ftr-426	1194	45	in	in	ADP
ftr-426	1194	46	addition	addition	NOUN
ftr-426	1194	47	,	,	PUNCT
ftr-426	1194	48	the	the	DET
ftr-426	1194	49	bells	bell	NOUN
ftr-426	1194	50	received	receive	VERB
ftr-426	1194	51	insurance	insurance	NOUN
ftr-426	1194	52	proceeds	proceed	NOUN
ftr-426	1194	53	of	of	ADP
ftr-426	1194	54	$	$	SYM
ftr-426	1194	55	150,000	150,000	NUM
ftr-426	1194	56	for	for	ADP
ftr-426	1194	57	their	their	PRON
ftr-426	1194	58	destroyed	destroy	VERB
ftr-426	1194	59	business	business	NOUN
ftr-426	1194	60	structure	structure	NOUN
ftr-426	1194	61	.	.	PUNCT
ftr-426	1195	1	the	the	DET
ftr-426	1195	2	bells	bell	NOUN
ftr-426	1195	3	had	have	AUX
ftr-426	1195	4	acquired	acquire	VERB
ftr-426	1195	5	their	their	PRON
ftr-426	1195	6	business	business	NOUN
ftr-426	1195	7	property	property	NOUN
ftr-426	1195	8	several	several	ADJ
ftr-426	1195	9	years	year	NOUN
ftr-426	1195	10	ago	ago	ADV
ftr-426	1195	11	for	for	ADP
ftr-426	1195	12	$	$	SYM
ftr-426	1195	13	350,000	350,000	NUM
ftr-426	1195	14	,	,	PUNCT
ftr-426	1195	15	$	$	SYM
ftr-426	1195	16	125,000	125,000	NUM
ftr-426	1195	17	of	of	ADP
ftr-426	1195	18	which	which	PRON
ftr-426	1195	19	was	be	AUX
ftr-426	1195	20	allocated	allocate	VERB
ftr-426	1195	21	to	to	ADP
ftr-426	1195	22	the	the	DET
ftr-426	1195	23	land	land	NOUN
ftr-426	1195	24	and	and	CCONJ
ftr-426	1195	25	the	the	DET
ftr-426	1195	26	balance	balance	NOUN
ftr-426	1195	27	of	of	ADP
ftr-426	1195	28	$	$	SYM
ftr-426	1195	29	225,000	225,000	NUM
ftr-426	1195	30	was	be	AUX
ftr-426	1195	31	allocated	allocate	VERB
ftr-426	1195	32	to	to	ADP
ftr-426	1195	33	the	the	DET
ftr-426	1195	34	structure	structure	NOUN
ftr-426	1195	35	.	.	PUNCT
ftr-426	1196	1	the	the	DET
ftr-426	1196	2	building	building	NOUN
ftr-426	1196	3	had	have	AUX
ftr-426	1196	4	been	be	AUX
ftr-426	1196	5	depreciated	depreciate	VERB
ftr-426	1196	6	and	and	CCONJ
ftr-426	1196	7	had	have	VERB
ftr-426	1196	8	a	a	DET
ftr-426	1196	9	basis	basis	NOUN
ftr-426	1196	10	on	on	ADP
ftr-426	1196	11	the	the	DET
ftr-426	1196	12	date	date	NOUN
ftr-426	1196	13	of	of	ADP
ftr-426	1196	14	its	its	PRON
ftr-426	1196	15	destruction	destruction	NOUN
ftr-426	1196	16	of	of	ADP
ftr-426	1196	17	$	$	SYM
ftr-426	1196	18	205,000.316	205,000.316	NUM
ftr-426	1196	19	accordingly	accordingly	ADV
ftr-426	1196	20	,	,	PUNCT
ftr-426	1196	21	the	the	DET
ftr-426	1196	22	bells	bell	NOUN
ftr-426	1196	23	have	have	AUX
ftr-426	1196	24	realized	realize	VERB
ftr-426	1196	25	a	a	DET
ftr-426	1196	26	$	$	SYM
ftr-426	1196	27	55,000	55,000	NUM
ftr-426	1196	28	casualty	casualty	NOUN
ftr-426	1196	29	loss	loss	NOUN
ftr-426	1196	30	on	on	ADP
ftr-426	1196	31	their	their	PRON
ftr-426	1196	32	business	business	NOUN
ftr-426	1196	33	structure.317	structure.317	SCONJ
ftr-426	1196	34	the	the	DET
ftr-426	1196	35	bells	bell	NOUN
ftr-426	1196	36	have	have	AUX
ftr-426	1196	37	also	also	ADV
ftr-426	1196	38	received	receive	VERB
ftr-426	1196	39	insurance	insurance	NOUN
ftr-426	1196	40	reimbursements	reimbursement	NOUN
ftr-426	1196	41	for	for	ADP
ftr-426	1196	42	their	their	PRON
ftr-426	1196	43	residence	residence	NOUN
ftr-426	1196	44	and	and	CCONJ
ftr-426	1196	45	the	the	DET
ftr-426	1196	46	contents	content	NOUN
ftr-426	1196	47	of	of	ADP
ftr-426	1196	48	their	their	PRON
ftr-426	1196	49	residence	residence	NOUN
ftr-426	1196	50	.	.	PUNCT
ftr-426	1197	1	the	the	DET
ftr-426	1197	2	insurance	insurance	NOUN
ftr-426	1197	3	proceeds	proceed	NOUN
ftr-426	1197	4	will	will	AUX
ftr-426	1197	5	be	be	AUX
ftr-426	1197	6	$	$	SYM
ftr-426	1197	7	150,000	150,000	NUM
ftr-426	1197	8	for	for	ADP
ftr-426	1197	9	their	their	PRON
ftr-426	1197	10	home	home	NOUN
ftr-426	1197	11	and	and	CCONJ
ftr-426	1197	12	$	$	SYM
ftr-426	1197	13	35,000	35,000	NUM
ftr-426	1197	14	for	for	ADP
ftr-426	1197	15	lost	lose	VERB
ftr-426	1197	16	contents	content	NOUN
ftr-426	1197	17	,	,	PUNCT
ftr-426	1197	18	including	include	VERB
ftr-426	1197	19	$	$	SYM
ftr-426	1197	20	5,000	5,000	NUM
ftr-426	1197	21	for	for	ADP
ftr-426	1197	22	specifically	specifically	ADV
ftr-426	1197	23	scheduled	schedule	VERB
ftr-426	1197	24	jewelry	jewelry	NOUN
ftr-426	1197	25	.	.	PUNCT
ftr-426	1198	1	the	the	DET
ftr-426	1198	2	bells	bell	NOUN
ftr-426	1198	3	had	have	AUX
ftr-426	1198	4	acquired	acquire	VERB
ftr-426	1198	5	their	their	PRON
ftr-426	1198	6	home	home	NOUN
ftr-426	1198	7	approximately	approximately	ADV
ftr-426	1198	8	fifteen	fifteen	NUM
ftr-426	1198	9	years	year	NOUN
ftr-426	1198	10	ago	ago	ADV
ftr-426	1198	11	for	for	ADP
ftr-426	1198	12	$	$	SYM
ftr-426	1198	13	100,000	100,000	NUM
ftr-426	1198	14	,	,	PUNCT
ftr-426	1198	15	which	which	PRON
ftr-426	1198	16	was	be	AUX
ftr-426	1198	17	allocated	allocate	VERB
ftr-426	1198	18	$	$	SYM
ftr-426	1198	19	30,000	30,000	NUM
ftr-426	1198	20	to	to	ADP
ftr-426	1198	21	land	land	NOUN
ftr-426	1198	22	and	and	CCONJ
ftr-426	1198	23	$	$	SYM
ftr-426	1198	24	70,000	70,000	NUM
ftr-426	1198	25	to	to	ADP
ftr-426	1198	26	the	the	DET
ftr-426	1198	27	structure	structure	NOUN
ftr-426	1198	28	.	.	PUNCT
ftr-426	1199	1	the	the	DET
ftr-426	1199	2	bells	bell	NOUN
ftr-426	1199	3	had	have	VERB
ftr-426	1199	4	a	a	DET
ftr-426	1199	5	cost	cost	NOUN
ftr-426	1199	6	basis318	basis318	PROPN
ftr-426	1199	7	in	in	ADP
ftr-426	1199	8	their	their	PRON
ftr-426	1199	9	lost	lost	ADJ
ftr-426	1199	10	contents	content	NOUN
ftr-426	1199	11	including	include	VERB
ftr-426	1199	12	furniture	furniture	NOUN
ftr-426	1199	13	,	,	PUNCT
ftr-426	1199	14	fixtures	fixture	NOUN
ftr-426	1199	15	,	,	PUNCT
ftr-426	1199	16	clothing	clothing	NOUN
ftr-426	1199	17	and	and	CCONJ
ftr-426	1199	18	household	household	NOUN
ftr-426	1199	19	appliances	appliance	NOUN
ftr-426	1199	20	of	of	ADP
ftr-426	1199	21	approximately	approximately	ADV
ftr-426	1199	22	$	$	SYM
ftr-426	1199	23	44,000	44,000	NUM
ftr-426	1199	24	,	,	PUNCT
ftr-426	1199	25	including	include	VERB
ftr-426	1199	26	$	$	SYM
ftr-426	1199	27	4,000	4,000	NUM
ftr-426	1199	28	basis	basis	NOUN
ftr-426	1199	29	in	in	ADP
ftr-426	1199	30	their	their	PRON
ftr-426	1199	31	jewelry	jewelry	NOUN
ftr-426	1199	32	.	.	PUNCT
ftr-426	1200	1	accordingly	accordingly	ADV
ftr-426	1200	2	,	,	PUNCT
ftr-426	1200	3	the	the	DET
ftr-426	1200	4	bells	bell	NOUN
ftr-426	1200	5	have	have	VERB
ftr-426	1200	6	an	an	DET
ftr-426	1200	7	$	$	SYM
ftr-426	1200	8	80,000	80,000	NUM
ftr-426	1200	9	gain	gain	NOUN
ftr-426	1200	10	on	on	ADP
ftr-426	1200	11	their	their	PRON
ftr-426	1200	12	residence319	residence319	PROPN
ftr-426	1200	13	and	and	CCONJ
ftr-426	1200	14	a	a	DET
ftr-426	1200	15	$	$	SYM
ftr-426	1200	16	10,000	10,000	NUM
ftr-426	1200	17	personal	personal	ADJ
ftr-426	1200	18	casualty	casualty	NOUN
ftr-426	1200	19	loss	loss	NOUN
ftr-426	1200	20	on	on	ADP
ftr-426	1200	21	their	their	PRON
ftr-426	1200	22	residential	residential	ADJ
ftr-426	1200	23	contents	content	NOUN
ftr-426	1200	24	and	and	CCONJ
ftr-426	1200	25	a	a	DET
ftr-426	1200	26	$	$	SYM
ftr-426	1200	27	1,000	1,000	NUM
ftr-426	1200	28	personal	personal	ADJ
ftr-426	1200	29	casualty	casualty	NOUN
ftr-426	1200	30	gain	gain	NOUN
ftr-426	1200	31	on	on	ADP
ftr-426	1200	32	their	their	PRON
ftr-426	1200	33	scheduled	schedule	VERB
ftr-426	1200	34	property.320	property.320	NOUN
ftr-426	1200	35	the	the	DET
ftr-426	1200	36	bells	bell	NOUN
ftr-426	1200	37	’	'	PUNCT
ftr-426	1200	38	casualty	casualty	NOUN
ftr-426	1200	39	gains	gain	NOUN
ftr-426	1200	40	result	result	VERB
ftr-426	1200	41	from	from	ADP
ftr-426	1200	42	a	a	DET
ftr-426	1200	43	disaster	disaster	NOUN
ftr-426	1200	44	declared	declare	VERB
ftr-426	1200	45	a	a	DET
ftr-426	1200	46	major	major	ADJ
ftr-426	1200	47	disaster	disaster	NOUN
ftr-426	1200	48	by	by	ADP
ftr-426	1200	49	president	president	PROPN
ftr-426	1200	50	george	george	PROPN
ftr-426	1200	51	w.	w.	PROPN
ftr-426	1200	52	bush	bush	PROPN
ftr-426	1200	53	.	.	PUNCT
ftr-426	1201	1	accordingly	accordingly	ADV
ftr-426	1201	2	,	,	PUNCT
ftr-426	1201	3	more	more	ADV
ftr-426	1201	4	favorable	favorable	ADJ
ftr-426	1201	5	rules	rule	NOUN
ftr-426	1201	6	apply	apply	VERB
ftr-426	1201	7	if	if	SCONJ
ftr-426	1201	8	they	they	PRON
ftr-426	1201	9	want	want	VERB
ftr-426	1201	10	to	to	PART
ftr-426	1201	11	qualify	qualify	VERB
ftr-426	1201	12	for	for	ADP
ftr-426	1201	13	tax	tax	NOUN
ftr-426	1201	14	-	-	PUNCT
ftr-426	1201	15	deferred	defer	VERB
ftr-426	1201	16	treatment	treatment	NOUN
ftr-426	1201	17	of	of	ADP
ftr-426	1201	18	their	their	PRON
ftr-426	1201	19	gains	gain	NOUN
ftr-426	1201	20	.	.	PUNCT
ftr-426	1202	1	for	for	ADP
ftr-426	1202	2	example	example	NOUN
ftr-426	1202	3	,	,	PUNCT
ftr-426	1202	4	the	the	DET
ftr-426	1202	5	bells	bell	NOUN
ftr-426	1202	6	may	may	AUX
ftr-426	1202	7	qualify	qualify	VERB
ftr-426	1202	8	for	for	ADP
ftr-426	1202	9	tax	tax	NOUN
ftr-426	1202	10	-	-	PUNCT
ftr-426	1202	11	deferred	defer	VERB
ftr-426	1202	12	treatment	treatment	NOUN
ftr-426	1202	13	if	if	SCONJ
ftr-426	1202	14	they	they	PRON
ftr-426	1202	15	reinvest	reinvest	VERB
ftr-426	1202	16	their	their	PRON
ftr-426	1202	17	business	business	NOUN
ftr-426	1202	18	insurance	insurance	NOUN
ftr-426	1202	19	proceeds	proceed	NOUN
ftr-426	1202	20	from	from	ADP
ftr-426	1202	21	the	the	DET
ftr-426	1202	22	involuntary	involuntary	ADJ
ftr-426	1202	23	conversion	conversion	NOUN
ftr-426	1202	24	of	of	ADP
ftr-426	1202	25	their	their	PRON
ftr-426	1202	26	laundromat	laundromat	NOUN
ftr-426	1202	27	assets	asset	NOUN
ftr-426	1202	28	in	in	ADP
ftr-426	1202	29	any	any	DET
ftr-426	1202	30	tangible	tangible	ADJ
ftr-426	1202	31	trade	trade	NOUN
ftr-426	1202	32	or	or	CCONJ
ftr-426	1202	33	business	business	NOUN
ftr-426	1202	34	property.321	property.321	NOUN
ftr-426	1202	35	this	this	DET
ftr-426	1202	36	treatment	treatment	NOUN
ftr-426	1202	37	is	be	AUX
ftr-426	1202	38	much	much	ADV
ftr-426	1202	39	more	more	ADV
ftr-426	1202	40	generous	generous	ADJ
ftr-426	1202	41	than	than	ADP
ftr-426	1202	42	the	the	DET
ftr-426	1202	43	much	much	ADV
ftr-426	1202	44	narrower	narrow	ADJ
ftr-426	1202	45	reinvestment	reinvestment	NOUN
ftr-426	1202	46	requirement	requirement	NOUN
ftr-426	1202	47	for	for	ADP
ftr-426	1202	48	trade	trade	NOUN
ftr-426	1202	49	or	or	CCONJ
ftr-426	1202	50	2005	2005	NUM
ftr-426	1202	51	]	]	PUNCT
ftr-426	1203	1	anatomy	anatomy	NOUN
ftr-426	1203	2	of	of	ADP
ftr-426	1203	3	a	a	DET
ftr-426	1203	4	disaster	disaster	NOUN
ftr-426	1203	5	999	999	NUM
ftr-426	1203	6	322	322	NUM
ftr-426	1203	7	.	.	PUNCT
ftr-426	1204	1	see	see	VERB
ftr-426	1204	2	irc	irc	PROPN
ftr-426	1204	3	§	§	PROPN
ftr-426	1204	4	1033(a)(2)(a	1033(a)(2)(a	NUM
ftr-426	1204	5	)	)	PUNCT
ftr-426	1204	6	.	.	PUNCT
ftr-426	1205	1	323	323	NUM
ftr-426	1205	2	.	.	PUNCT
ftr-426	1205	3	see	see	VERB
ftr-426	1205	4	irc	irc	ADV
ftr-426	1205	5	§	§	PROPN
ftr-426	1205	6	1033(h)(2	1033(h)(2	NUM
ftr-426	1205	7	)	)	PUNCT
ftr-426	1205	8	.	.	PUNCT
ftr-426	1206	1	324	324	X
ftr-426	1206	2	.	.	PUNCT
ftr-426	1207	1	see	see	VERB
ftr-426	1207	2	irc	irc	PROPN
ftr-426	1207	3	§	§	PROPN
ftr-426	1207	4	§	§	PROPN
ftr-426	1207	5	1033(a)(2)(a	1033(a)(2)(a	NUM
ftr-426	1207	6	)	)	PUNCT
ftr-426	1207	7	;	;	PUNCT
ftr-426	1207	8	1245(a	1245(a	NUM
ftr-426	1207	9	)	)	PUNCT
ftr-426	1207	10	(	(	PUNCT
ftr-426	1207	11	describing	describe	VERB
ftr-426	1207	12	recapture	recapture	NOUN
ftr-426	1207	13	of	of	ADP
ftr-426	1207	14	depreciation	depreciation	NOUN
ftr-426	1207	15	taken	take	VERB
ftr-426	1207	16	as	as	ADP
ftr-426	1207	17	ordinary	ordinary	ADJ
ftr-426	1207	18	income	income	NOUN
ftr-426	1207	19	)	)	PUNCT
ftr-426	1207	20	.	.	PUNCT
ftr-426	1208	1	325	325	NUM
ftr-426	1208	2	.	.	X
ftr-426	1208	3	forty	forty	NUM
ftr-426	1208	4	-	-	PUNCT
ftr-426	1208	5	five	five	NUM
ftr-426	1208	6	thousand	thousand	NUM
ftr-426	1208	7	ollars	ollar	NOUN
ftr-426	1208	8	(	(	PUNCT
ftr-426	1208	9	cost	cost	NOUN
ftr-426	1208	10	basis	basis	NOUN
ftr-426	1208	11	)	)	PUNCT
ftr-426	1208	12	–	–	PUNCT
ftr-426	1208	13	$	$	SYM
ftr-426	1208	14	45,000	45,000	NUM
ftr-426	1208	15	(	(	PUNCT
ftr-426	1208	16	gain	gain	NOUN
ftr-426	1208	17	realized	realize	VERB
ftr-426	1208	18	,	,	PUNCT
ftr-426	1208	19	but	but	CCONJ
ftr-426	1208	20	not	not	PART
ftr-426	1208	21	recognized	recognize	VERB
ftr-426	1208	22	)	)	PUNCT
ftr-426	1208	23	=	=	PUNCT
ftr-426	1208	24	$	$	SYM
ftr-426	1208	25	0	0	NUM
ftr-426	1208	26	basis	basis	NOUN
ftr-426	1208	27	in	in	ADP
ftr-426	1208	28	replacement	replacement	NOUN
ftr-426	1208	29	property	property	NOUN
ftr-426	1208	30	.	.	PUNCT
ftr-426	1209	1	see	see	VERB
ftr-426	1209	2	irc	irc	PROPN
ftr-426	1209	3	§	§	NOUN
ftr-426	1209	4	1033(b)(2	1033(b)(2	NOUN
ftr-426	1209	5	)	)	PUNCT
ftr-426	1209	6	(	(	PUNCT
ftr-426	1209	7	describing	describe	VERB
ftr-426	1209	8	the	the	DET
ftr-426	1209	9	basis	basis	NOUN
ftr-426	1209	10	computation	computation	NOUN
ftr-426	1209	11	)	)	PUNCT
ftr-426	1209	12	.	.	PUNCT
ftr-426	1210	1	326	326	NUM
ftr-426	1210	2	.	.	PUNCT
ftr-426	1210	3	see	see	VERB
ftr-426	1210	4	irc	irc	PROPN
ftr-426	1210	5	§	§	PROPN
ftr-426	1210	6	1(a	1(a	NUM
ftr-426	1210	7	)	)	PUNCT
ftr-426	1210	8	(	(	PUNCT
ftr-426	1210	9	setting	set	VERB
ftr-426	1210	10	forth	forth	ADP
ftr-426	1210	11	marginal	marginal	ADJ
ftr-426	1210	12	income	income	NOUN
ftr-426	1210	13	tax	tax	NOUN
ftr-426	1210	14	rates	rate	NOUN
ftr-426	1210	15	for	for	ADP
ftr-426	1210	16	married	married	ADJ
ftr-426	1210	17	individuals	individual	NOUN
ftr-426	1210	18	filing	file	VERB
ftr-426	1210	19	joint	joint	ADJ
ftr-426	1210	20	returns	return	NOUN
ftr-426	1210	21	)	)	PUNCT
ftr-426	1210	22	.	.	PUNCT
ftr-426	1211	1	327	327	NUM
ftr-426	1211	2	.	.	X
ftr-426	1211	3	thirty	thirty	NUM
ftr-426	1211	4	-	-	PUNCT
ftr-426	1211	5	five	five	NUM
ftr-426	1211	6	percent	percent	NOUN
ftr-426	1211	7	marginal	marginal	ADJ
ftr-426	1211	8	income	income	NOUN
ftr-426	1211	9	tax	tax	NOUN
ftr-426	1211	10	rate	rate	NOUN
ftr-426	1211	11	x	x	PUNCT
ftr-426	1211	12	$	$	SYM
ftr-426	1211	13	50,000	50,000	NUM
ftr-426	1211	14	ordinary	ordinary	ADJ
ftr-426	1211	15	income	income	NOUN
ftr-426	1211	16	=	=	PUNCT
ftr-426	1211	17	$	$	SYM
ftr-426	1211	18	17,500	17,500	NUM
ftr-426	1211	19	.	.	PUNCT
ftr-426	1212	1	328	328	NUM
ftr-426	1212	2	.	.	PUNCT
ftr-426	1213	1	see	see	VERB
ftr-426	1213	2	irc	irc	PROPN
ftr-426	1213	3	§	§	PROPN
ftr-426	1213	4	1033(a)(2)(a	1033(a)(2)(a	NUM
ftr-426	1213	5	)	)	PUNCT
ftr-426	1213	6	.	.	PUNCT
ftr-426	1214	1	329	329	NUM
ftr-426	1214	2	.	.	PUNCT
ftr-426	1215	1	see	see	VERB
ftr-426	1215	2	irc	irc	ADV
ftr-426	1215	3	§	§	NOUN
ftr-426	1215	4	1033(b)(2	1033(b)(2	NOUN
ftr-426	1215	5	)	)	PUNCT
ftr-426	1215	6	.	.	PUNCT
ftr-426	1216	1	330	330	NUM
ftr-426	1216	2	.	.	NOUN
ftr-426	1216	3	fifty	fifty	NUM
ftr-426	1216	4	thousand	thousand	NUM
ftr-426	1216	5	dollars	dollar	NOUN
ftr-426	1216	6	cost	cost	VERB
ftr-426	1216	7	less	less	ADJ
ftr-426	1216	8	$	$	SYM
ftr-426	1216	9	50,000	50,000	NUM
ftr-426	1216	10	gain	gain	NOUN
ftr-426	1216	11	realized	realize	VERB
ftr-426	1216	12	,	,	PUNCT
ftr-426	1216	13	but	but	CCONJ
ftr-426	1216	14	not	not	PART
ftr-426	1216	15	recognized	recognize	VERB
ftr-426	1216	16	=	=	NOUN
ftr-426	1216	17	zero	zero	NUM
ftr-426	1216	18	.	.	PUNCT
ftr-426	1217	1	331	331	X
ftr-426	1217	2	.	.	PUNCT
ftr-426	1218	1	see	see	VERB
ftr-426	1218	2	irc	irc	PROPN
ftr-426	1218	3	§	§	PROPN
ftr-426	1218	4	1033(a)(2)(b	1033(a)(2)(b	NUM
ftr-426	1218	5	)	)	PUNCT
ftr-426	1218	6	.	.	PUNCT
ftr-426	1219	1	332	332	X
ftr-426	1219	2	.	.	PUNCT
ftr-426	1219	3	see	see	VERB
ftr-426	1219	4	irc	irc	PROPN
ftr-426	1219	5	§	§	PROPN
ftr-426	1219	6	1033(a)(2)(a	1033(a)(2)(a	NUM
ftr-426	1219	7	)	)	PUNCT
ftr-426	1219	8	.	.	PUNCT
ftr-426	1220	1	333	333	NUM
ftr-426	1220	2	.	.	PUNCT
ftr-426	1220	3	see	see	VERB
ftr-426	1220	4	irc	irc	PROPN
ftr-426	1220	5	§	§	PROPN
ftr-426	1220	6	1033(a)(2)(c	1033(a)(2)(c	NUM
ftr-426	1220	7	)	)	PUNCT
ftr-426	1220	8	.	.	PUNCT
ftr-426	1221	1	business	business	NOUN
ftr-426	1221	2	or	or	CCONJ
ftr-426	1221	3	investment	investment	NOUN
ftr-426	1221	4	property	property	NOUN
ftr-426	1221	5	destroyed	destroy	VERB
ftr-426	1221	6	in	in	ADP
ftr-426	1221	7	a	a	DET
ftr-426	1221	8	non	non	ADJ
ftr-426	1221	9	-	-	ADJ
ftr-426	1221	10	presidentially	presidentially	ADJ
ftr-426	1221	11	declared	declare	VERB
ftr-426	1221	12	disaster	disaster	NOUN
ftr-426	1221	13	.	.	PUNCT
ftr-426	1222	1	under	under	ADP
ftr-426	1222	2	the	the	DET
ftr-426	1222	3	later	later	ADJ
ftr-426	1222	4	,	,	PUNCT
ftr-426	1222	5	more	more	ADV
ftr-426	1222	6	narrow	narrow	ADJ
ftr-426	1222	7	case	case	NOUN
ftr-426	1222	8	,	,	PUNCT
ftr-426	1222	9	property	property	NOUN
ftr-426	1222	10	must	must	AUX
ftr-426	1222	11	be	be	AUX
ftr-426	1222	12	reinvested	reinveste	VERB
ftr-426	1222	13	in	in	ADP
ftr-426	1222	14	“	"	PUNCT
ftr-426	1222	15	similar	similar	ADJ
ftr-426	1222	16	or	or	CCONJ
ftr-426	1222	17	related	relate	VERB
ftr-426	1222	18	in	in	ADP
ftr-426	1222	19	service	service	NOUN
ftr-426	1222	20	or	or	CCONJ
ftr-426	1222	21	use	use	VERB
ftr-426	1222	22	”	"	PUNCT
ftr-426	1222	23	property.322	property.322	PROPN
ftr-426	1222	24	under	under	ADP
ftr-426	1222	25	such	such	ADJ
ftr-426	1222	26	circumstances	circumstance	NOUN
ftr-426	1222	27	,	,	PUNCT
ftr-426	1222	28	to	to	PART
ftr-426	1222	29	avoid	avoid	VERB
ftr-426	1222	30	recognition	recognition	NOUN
ftr-426	1222	31	of	of	ADP
ftr-426	1222	32	their	their	PRON
ftr-426	1222	33	business	business	NOUN
ftr-426	1222	34	casualty	casualty	NOUN
ftr-426	1222	35	gain	gain	NOUN
ftr-426	1222	36	the	the	DET
ftr-426	1222	37	bells	bell	NOUN
ftr-426	1222	38	would	would	AUX
ftr-426	1222	39	have	have	VERB
ftr-426	1222	40	to	to	PART
ftr-426	1222	41	reinvest	reinvest	VERB
ftr-426	1222	42	their	their	PRON
ftr-426	1222	43	insurance	insurance	NOUN
ftr-426	1222	44	proceeds	proceed	NOUN
ftr-426	1222	45	in	in	ADP
ftr-426	1222	46	commercial	commercial	ADJ
ftr-426	1222	47	washers	washer	NOUN
ftr-426	1222	48	and	and	CCONJ
ftr-426	1222	49	dryers	dryer	NOUN
ftr-426	1222	50	.	.	PUNCT
ftr-426	1223	1	however	however	ADV
ftr-426	1223	2	,	,	PUNCT
ftr-426	1223	3	because	because	SCONJ
ftr-426	1223	4	the	the	DET
ftr-426	1223	5	property	property	NOUN
ftr-426	1223	6	was	be	AUX
ftr-426	1223	7	destroyed	destroy	VERB
ftr-426	1223	8	in	in	ADP
ftr-426	1223	9	a	a	DET
ftr-426	1223	10	presidentially	presidentially	NOUN
ftr-426	1223	11	declared	declare	VERB
ftr-426	1223	12	disaster	disaster	NOUN
ftr-426	1223	13	,	,	PUNCT
ftr-426	1223	14	the	the	DET
ftr-426	1223	15	bells	bell	NOUN
ftr-426	1223	16	might	might	AUX
ftr-426	1223	17	avoid	avoid	VERB
ftr-426	1223	18	recognition	recognition	NOUN
ftr-426	1223	19	by	by	ADP
ftr-426	1223	20	reinvesting	reinveste	VERB
ftr-426	1223	21	all	all	DET
ftr-426	1223	22	$	$	SYM
ftr-426	1223	23	50,000	50,000	NUM
ftr-426	1223	24	of	of	ADP
ftr-426	1223	25	their	their	PRON
ftr-426	1223	26	insurance	insurance	NOUN
ftr-426	1223	27	proceeds	proceed	NOUN
ftr-426	1223	28	from	from	ADP
ftr-426	1223	29	their	their	PRON
ftr-426	1223	30	destroyed	destroy	VERB
ftr-426	1223	31	washers	washer	NOUN
ftr-426	1223	32	and	and	CCONJ
ftr-426	1223	33	dryers	dryer	NOUN
ftr-426	1223	34	in	in	ADP
ftr-426	1223	35	any	any	DET
ftr-426	1223	36	tangible	tangible	ADJ
ftr-426	1223	37	trade	trade	NOUN
ftr-426	1223	38	or	or	CCONJ
ftr-426	1223	39	business	business	NOUN
ftr-426	1223	40	property.323	property.323	NOUN
ftr-426	1223	41	if	if	SCONJ
ftr-426	1223	42	the	the	DET
ftr-426	1223	43	bells	bell	NOUN
ftr-426	1223	44	decide	decide	VERB
ftr-426	1223	45	to	to	PART
ftr-426	1223	46	reinvest	reinvest	VERB
ftr-426	1223	47	less	less	ADJ
ftr-426	1223	48	than	than	ADP
ftr-426	1223	49	$	$	SYM
ftr-426	1223	50	50,000	50,000	NUM
ftr-426	1223	51	in	in	ADP
ftr-426	1223	52	trade	trade	NOUN
ftr-426	1223	53	or	or	CCONJ
ftr-426	1223	54	business	business	NOUN
ftr-426	1223	55	tangible	tangible	ADJ
ftr-426	1223	56	property	property	NOUN
ftr-426	1223	57	,	,	PUNCT
ftr-426	1223	58	they	they	PRON
ftr-426	1223	59	will	will	AUX
ftr-426	1223	60	have	have	VERB
ftr-426	1223	61	to	to	PART
ftr-426	1223	62	recognize	recognize	VERB
ftr-426	1223	63	any	any	DET
ftr-426	1223	64	reinvestment	reinvestment	NOUN
ftr-426	1223	65	shortfall	shortfall	NOUN
ftr-426	1223	66	as	as	ADP
ftr-426	1223	67	ordinary	ordinary	ADJ
ftr-426	1223	68	income	income	NOUN
ftr-426	1223	69	in	in	ADP
ftr-426	1223	70	2003.324	2003.324	NUM
ftr-426	1223	71	for	for	ADP
ftr-426	1223	72	example	example	NOUN
ftr-426	1223	73	,	,	PUNCT
ftr-426	1223	74	if	if	SCONJ
ftr-426	1223	75	the	the	DET
ftr-426	1223	76	bells	bell	NOUN
ftr-426	1223	77	reinvest	reinvest	VERB
ftr-426	1223	78	only	only	ADV
ftr-426	1223	79	$	$	SYM
ftr-426	1223	80	45,000	45,000	NUM
ftr-426	1223	81	in	in	ADP
ftr-426	1223	82	qualifying	qualify	VERB
ftr-426	1223	83	property	property	NOUN
ftr-426	1223	84	,	,	PUNCT
ftr-426	1223	85	they	they	PRON
ftr-426	1223	86	will	will	AUX
ftr-426	1223	87	have	have	VERB
ftr-426	1223	88	to	to	PART
ftr-426	1223	89	recognize	recognize	VERB
ftr-426	1223	90	$	$	SYM
ftr-426	1223	91	5,000	5,000	NUM
ftr-426	1223	92	of	of	ADP
ftr-426	1223	93	ordinary	ordinary	ADJ
ftr-426	1223	94	income	income	NOUN
ftr-426	1223	95	and	and	CCONJ
ftr-426	1223	96	their	their	PRON
ftr-426	1223	97	basis	basis	NOUN
ftr-426	1223	98	in	in	ADP
ftr-426	1223	99	their	their	PRON
ftr-426	1223	100	new	new	ADJ
ftr-426	1223	101	business	business	NOUN
ftr-426	1223	102	property	property	NOUN
ftr-426	1223	103	will	will	AUX
ftr-426	1223	104	be	be	AUX
ftr-426	1223	105	zero.325	zero.325	PROPN
ftr-426	1223	106	in	in	ADP
ftr-426	1223	107	2003	2003	NUM
ftr-426	1223	108	,	,	PUNCT
ftr-426	1223	109	the	the	DET
ftr-426	1223	110	highest	high	ADJ
ftr-426	1223	111	marginal	marginal	ADJ
ftr-426	1223	112	ordinary	ordinary	ADJ
ftr-426	1223	113	income	income	NOUN
ftr-426	1223	114	tax	tax	NOUN
ftr-426	1223	115	rate	rate	NOUN
ftr-426	1223	116	was	be	AUX
ftr-426	1223	117	thirty	thirty	NUM
ftr-426	1223	118	-	-	PUNCT
ftr-426	1223	119	five	five	NUM
ftr-426	1223	120	percent.326	percent.326	NOUN
ftr-426	1223	121	if	if	SCONJ
ftr-426	1223	122	the	the	DET
ftr-426	1223	123	bells	bell	NOUN
ftr-426	1223	124	decide	decide	VERB
ftr-426	1223	125	not	not	PART
ftr-426	1223	126	to	to	PART
ftr-426	1223	127	reinvest	reinvest	VERB
ftr-426	1223	128	any	any	DET
ftr-426	1223	129	insurance	insurance	NOUN
ftr-426	1223	130	proceeds	proceed	NOUN
ftr-426	1223	131	in	in	ADP
ftr-426	1223	132	qualifying	qualify	VERB
ftr-426	1223	133	replacement	replacement	NOUN
ftr-426	1223	134	property	property	NOUN
ftr-426	1223	135	,	,	PUNCT
ftr-426	1223	136	their	their	PRON
ftr-426	1223	137	maximum	maximum	ADJ
ftr-426	1223	138	federal	federal	ADJ
ftr-426	1223	139	income	income	NOUN
ftr-426	1223	140	tax	tax	NOUN
ftr-426	1223	141	cost	cost	NOUN
ftr-426	1223	142	would	would	AUX
ftr-426	1223	143	be	be	AUX
ftr-426	1223	144	$	$	SYM
ftr-426	1223	145	17,500.327	17,500.327	NUM
ftr-426	1223	146	the	the	DET
ftr-426	1223	147	bells	bell	NOUN
ftr-426	1223	148	do	do	AUX
ftr-426	1223	149	not	not	PART
ftr-426	1223	150	have	have	VERB
ftr-426	1223	151	to	to	PART
ftr-426	1223	152	use	use	VERB
ftr-426	1223	153	their	their	PRON
ftr-426	1223	154	cash	cash	NOUN
ftr-426	1223	155	insurance	insurance	NOUN
ftr-426	1223	156	proceeds	proceed	NOUN
ftr-426	1223	157	but	but	CCONJ
ftr-426	1223	158	may	may	AUX
ftr-426	1223	159	finance	finance	VERB
ftr-426	1223	160	all	all	PRON
ftr-426	1223	161	or	or	CCONJ
ftr-426	1223	162	some	some	PRON
ftr-426	1223	163	of	of	ADP
ftr-426	1223	164	their	their	PRON
ftr-426	1223	165	reacquisition	reacquisition	NOUN
ftr-426	1223	166	as	as	ADV
ftr-426	1223	167	long	long	ADV
ftr-426	1223	168	as	as	SCONJ
ftr-426	1223	169	they	they	PRON
ftr-426	1223	170	purchase	purchase	VERB
ftr-426	1223	171	qualifying	qualify	VERB
ftr-426	1223	172	replacement	replacement	NOUN
ftr-426	1223	173	property	property	NOUN
ftr-426	1223	174	within	within	ADP
ftr-426	1223	175	the	the	DET
ftr-426	1223	176	replacement	replacement	NOUN
ftr-426	1223	177	period.328	period.328	NOUN
ftr-426	1223	178	the	the	DET
ftr-426	1223	179	bells	bell	NOUN
ftr-426	1223	180	basis	basis	VERB
ftr-426	1223	181	in	in	ADP
ftr-426	1223	182	their	their	PRON
ftr-426	1223	183	new	new	ADJ
ftr-426	1223	184	property	property	NOUN
ftr-426	1223	185	will	will	AUX
ftr-426	1223	186	be	be	AUX
ftr-426	1223	187	their	their	PRON
ftr-426	1223	188	cost	cost	NOUN
ftr-426	1223	189	reduced	reduce	VERB
ftr-426	1223	190	by	by	ADP
ftr-426	1223	191	any	any	DET
ftr-426	1223	192	gain	gain	NOUN
ftr-426	1223	193	realized	realize	VERB
ftr-426	1223	194	but	but	CCONJ
ftr-426	1223	195	not	not	PART
ftr-426	1223	196	recognized.329	recognized.329	PRON
ftr-426	1223	197	accordingly	accordingly	ADV
ftr-426	1223	198	,	,	PUNCT
ftr-426	1223	199	if	if	SCONJ
ftr-426	1223	200	the	the	DET
ftr-426	1223	201	bells	bell	NOUN
ftr-426	1223	202	purchase	purchase	VERB
ftr-426	1223	203	$	$	SYM
ftr-426	1223	204	50,000	50,000	NUM
ftr-426	1223	205	of	of	ADP
ftr-426	1223	206	trade	trade	NOUN
ftr-426	1223	207	or	or	CCONJ
ftr-426	1223	208	business	business	NOUN
ftr-426	1223	209	replacement	replacement	NOUN
ftr-426	1223	210	property	property	NOUN
ftr-426	1223	211	,	,	PUNCT
ftr-426	1223	212	their	their	PRON
ftr-426	1223	213	basis	basis	NOUN
ftr-426	1223	214	in	in	ADP
ftr-426	1223	215	the	the	DET
ftr-426	1223	216	new	new	ADJ
ftr-426	1223	217	property	property	NOUN
ftr-426	1223	218	will	will	AUX
ftr-426	1223	219	be	be	AUX
ftr-426	1223	220	zero.330	zero.330	NUM
ftr-426	1223	221	any	any	DET
ftr-426	1223	222	reinvestment	reinvestment	NOUN
ftr-426	1223	223	of	of	ADP
ftr-426	1223	224	the	the	DET
ftr-426	1223	225	bells	bell	NOUN
ftr-426	1223	226	business	business	NOUN
ftr-426	1223	227	insurance	insurance	NOUN
ftr-426	1223	228	proceeds	proceed	NOUN
ftr-426	1223	229	must	must	AUX
ftr-426	1223	230	occur	occur	VERB
ftr-426	1223	231	no	no	PRON
ftr-426	1223	232	later	later	ADV
ftr-426	1223	233	than	than	ADP
ftr-426	1223	234	december	december	PROPN
ftr-426	1223	235	31	31	NUM
ftr-426	1223	236	,	,	PUNCT
ftr-426	1223	237	2005	2005	NUM
ftr-426	1223	238	to	to	PART
ftr-426	1223	239	avoid	avoid	VERB
ftr-426	1223	240	recognition.331	recognition.331	NOUN
ftr-426	1223	241	the	the	DET
ftr-426	1223	242	bells	bell	NOUN
ftr-426	1223	243	will	will	AUX
ftr-426	1223	244	have	have	VERB
ftr-426	1223	245	to	to	PART
ftr-426	1223	246	elect	elect	VERB
ftr-426	1223	247	nonrecognition	nonrecognition	NOUN
ftr-426	1223	248	treatment	treatment	NOUN
ftr-426	1223	249	on	on	ADP
ftr-426	1223	250	their	their	PRON
ftr-426	1223	251	2003	2003	NUM
ftr-426	1223	252	income	income	NOUN
ftr-426	1223	253	tax	tax	NOUN
ftr-426	1223	254	return	return	NOUN
ftr-426	1223	255	by	by	ADP
ftr-426	1223	256	filing	file	VERB
ftr-426	1223	257	a	a	DET
ftr-426	1223	258	statement	statement	NOUN
ftr-426	1223	259	detailing	detail	VERB
ftr-426	1223	260	the	the	DET
ftr-426	1223	261	involuntary	involuntary	ADJ
ftr-426	1223	262	conversion	conversion	NOUN
ftr-426	1223	263	and	and	CCONJ
ftr-426	1223	264	their	their	PRON
ftr-426	1223	265	reinvestment	reinvestment	NOUN
ftr-426	1223	266	plans.332	plans.332	NOUN
ftr-426	1223	267	this	this	DET
ftr-426	1223	268	election	election	NOUN
ftr-426	1223	269	will	will	AUX
ftr-426	1223	270	extend	extend	VERB
ftr-426	1223	271	the	the	DET
ftr-426	1223	272	bells	bell	NOUN
ftr-426	1223	273	’	'	PUNCT
ftr-426	1223	274	statue	statue	NOUN
ftr-426	1223	275	of	of	ADP
ftr-426	1223	276	limitations	limitation	NOUN
ftr-426	1223	277	with	with	ADP
ftr-426	1223	278	respect	respect	NOUN
ftr-426	1223	279	to	to	ADP
ftr-426	1223	280	any	any	DET
ftr-426	1223	281	deficiency	deficiency	NOUN
ftr-426	1223	282	related	relate	VERB
ftr-426	1223	283	to	to	ADP
ftr-426	1223	284	this	this	DET
ftr-426	1223	285	casualty	casualty	NOUN
ftr-426	1223	286	gain	gain	NOUN
ftr-426	1223	287	to	to	ADP
ftr-426	1223	288	three	three	NUM
ftr-426	1223	289	years	year	NOUN
ftr-426	1223	290	from	from	ADP
ftr-426	1223	291	the	the	DET
ftr-426	1223	292	date	date	NOUN
ftr-426	1223	293	the	the	DET
ftr-426	1223	294	bells	bell	NOUN
ftr-426	1223	295	notify	notify	VERB
ftr-426	1223	296	the	the	DET
ftr-426	1223	297	government	government	NOUN
ftr-426	1223	298	of	of	ADP
ftr-426	1223	299	their	their	PRON
ftr-426	1223	300	reinvestment	reinvestment	NOUN
ftr-426	1223	301	or	or	CCONJ
ftr-426	1223	302	failure	failure	NOUN
ftr-426	1223	303	to	to	PART
ftr-426	1223	304	reinvest	reinvest	VERB
ftr-426	1223	305	in	in	ADP
ftr-426	1223	306	qualifying	qualify	VERB
ftr-426	1223	307	replacement	replacement	NOUN
ftr-426	1223	308	property.333	property.333	PROPN
ftr-426	1223	309	1000	1000	NUM
ftr-426	1223	310	florida	florida	PROPN
ftr-426	1223	311	tax	tax	NOUN
ftr-426	1223	312	review	review	NOUN
ftr-426	1224	1	[	[	X
ftr-426	1224	2	vol.6:10	vol.6:10	PROPN
ftr-426	1224	3	334	334	NUM
ftr-426	1224	4	.	.	PUNCT
ftr-426	1225	1	see	see	VERB
ftr-426	1225	2	irc	irc	PROPN
ftr-426	1225	3	§	§	PROPN
ftr-426	1225	4	121	121	NUM
ftr-426	1225	5	(	(	PUNCT
ftr-426	1225	6	setting	set	VERB
ftr-426	1225	7	for	for	ADP
ftr-426	1225	8	the	the	DET
ftr-426	1225	9	rules	rule	NOUN
ftr-426	1225	10	for	for	ADP
ftr-426	1225	11	exclusion	exclusion	NOUN
ftr-426	1225	12	of	of	ADP
ftr-426	1225	13	gain	gain	NOUN
ftr-426	1225	14	for	for	ADP
ftr-426	1225	15	sales	sale	NOUN
ftr-426	1225	16	or	or	CCONJ
ftr-426	1225	17	exchanges	exchange	NOUN
ftr-426	1225	18	of	of	ADP
ftr-426	1225	19	principal	principal	ADJ
ftr-426	1225	20	residences	residence	NOUN
ftr-426	1225	21	)	)	PUNCT
ftr-426	1225	22	.	.	PUNCT
ftr-426	1226	1	335	335	NUM
ftr-426	1226	2	.	.	PUNCT
ftr-426	1226	3	irc	irc	PROPN
ftr-426	1226	4	§	§	PROPN
ftr-426	1226	5	121(b)(2)(a	121(b)(2)(a	PROPN
ftr-426	1226	6	)	)	PUNCT
ftr-426	1226	7	.	.	PUNCT
ftr-426	1227	1	336	336	NUM
ftr-426	1227	2	.	.	PUNCT
ftr-426	1228	1	irc	irc	PROPN
ftr-426	1228	2	§	§	PROPN
ftr-426	1228	3	121(d)(5	121(d)(5	NUM
ftr-426	1228	4	)	)	PUNCT
ftr-426	1228	5	(	(	PUNCT
ftr-426	1228	6	describing	describe	VERB
ftr-426	1228	7	the	the	DET
ftr-426	1228	8	coordination	coordination	NOUN
ftr-426	1228	9	rules	rule	NOUN
ftr-426	1228	10	for	for	ADP
ftr-426	1228	11	exclusion	exclusion	NOUN
ftr-426	1228	12	and	and	CCONJ
ftr-426	1228	13	deferral	deferral	NOUN
ftr-426	1228	14	of	of	ADP
ftr-426	1228	15	gain	gain	NOUN
ftr-426	1228	16	realized	realize	VERB
ftr-426	1228	17	on	on	ADP
ftr-426	1228	18	the	the	DET
ftr-426	1228	19	involuntary	involuntary	ADJ
ftr-426	1228	20	conversion	conversion	NOUN
ftr-426	1228	21	of	of	ADP
ftr-426	1228	22	a	a	DET
ftr-426	1228	23	principal	principal	ADJ
ftr-426	1228	24	residence	residence	NOUN
ftr-426	1228	25	)	)	PUNCT
ftr-426	1228	26	.	.	PUNCT
ftr-426	1229	1	337	337	NUM
ftr-426	1229	2	.	.	PUNCT
ftr-426	1230	1	see	see	VERB
ftr-426	1230	2	irc	irc	PROPN
ftr-426	1230	3	§	§	PROPN
ftr-426	1230	4	121(d)(5)(b	121(d)(5)(b	PROPN
ftr-426	1230	5	)	)	PUNCT
ftr-426	1230	6	.	.	PUNCT
ftr-426	1231	1	338	338	NUM
ftr-426	1231	2	.	.	PUNCT
ftr-426	1231	3	four	four	NUM
ftr-426	1231	4	hundred	hundred	NUM
ftr-426	1231	5	thousand	thousand	NUM
ftr-426	1231	6	dollars	dollar	NOUN
ftr-426	1231	7	cost	cost	NOUN
ftr-426	1231	8	basis	basis	NOUN
ftr-426	1231	9	less	less	ADJ
ftr-426	1231	10	$	$	SYM
ftr-426	1231	11	100,000	100,000	NUM
ftr-426	1231	12	(	(	PUNCT
ftr-426	1231	13	gain	gain	NOUN
ftr-426	1231	14	realized	realize	VERB
ftr-426	1231	15	(	(	PUNCT
ftr-426	1231	16	$	$	SYM
ftr-426	1231	17	600,000	600,000	NUM
ftr-426	1231	18	–	–	PUNCT
ftr-426	1231	19	$	$	SYM
ftr-426	1231	20	500,000	500,000	NUM
ftr-426	1231	21	=	=	SYM
ftr-426	1231	22	$	$	SYM
ftr-426	1231	23	100,000	100,000	NUM
ftr-426	1231	24	)	)	PUNCT
ftr-426	1231	25	,	,	PUNCT
ftr-426	1231	26	but	but	CCONJ
ftr-426	1231	27	not	not	PART
ftr-426	1231	28	recognized	recognize	VERB
ftr-426	1231	29	)	)	PUNCT
ftr-426	1231	30	=	=	PUNCT
ftr-426	1231	31	$	$	SYM
ftr-426	1231	32	300,000	300,000	NUM
ftr-426	1231	33	.	.	PUNCT
ftr-426	1231	34	339	339	NUM
ftr-426	1231	35	.	.	PUNCT
ftr-426	1231	36	see	see	VERB
ftr-426	1231	37	irc	irc	PROPN
ftr-426	1231	38	§	§	PROPN
ftr-426	1231	39	1033(h)(1)(b	1033(h)(1)(b	NUM
ftr-426	1231	40	)	)	PUNCT
ftr-426	1231	41	(	(	PUNCT
ftr-426	1231	42	setting	set	VERB
ftr-426	1231	43	forth	forth	ADP
ftr-426	1231	44	the	the	DET
ftr-426	1231	45	four	four	NUM
ftr-426	1231	46	year	year	NOUN
ftr-426	1231	47	replacement	replacement	NOUN
ftr-426	1231	48	period	period	NOUN
ftr-426	1231	49	)	)	PUNCT
ftr-426	1231	50	.	.	PUNCT
ftr-426	1232	1	340	340	NUM
ftr-426	1232	2	.	.	PUNCT
ftr-426	1233	1	irc	irc	PROPN
ftr-426	1233	2	§	§	PROPN
ftr-426	1233	3	1033(h)(1)(a)(ii	1033(h)(1)(a)(ii	NUM
ftr-426	1233	4	)	)	PUNCT
ftr-426	1233	5	(	(	PUNCT
ftr-426	1233	6	providing	provide	VERB
ftr-426	1233	7	that	that	SCONJ
ftr-426	1233	8	insurance	insurance	NOUN
ftr-426	1233	9	proceeds	proceed	NOUN
ftr-426	1233	10	for	for	ADP
ftr-426	1233	11	scheduled	schedule	VERB
ftr-426	1233	12	property	property	NOUN
ftr-426	1233	13	may	may	AUX
ftr-426	1233	14	pooled	pool	VERB
ftr-426	1233	15	with	with	ADP
ftr-426	1233	16	insurance	insurance	NOUN
ftr-426	1233	17	proceeds	proceed	NOUN
ftr-426	1233	18	for	for	ADP
ftr-426	1233	19	the	the	DET
ftr-426	1233	20	residence	residence	NOUN
ftr-426	1233	21	for	for	ADP
ftr-426	1233	22	reinvestment	reinvestment	NOUN
ftr-426	1233	23	in	in	ADP
ftr-426	1233	24	a	a	DET
ftr-426	1233	25	new	new	ADJ
ftr-426	1233	26	residence	residence	NOUN
ftr-426	1233	27	)	)	PUNCT
ftr-426	1233	28	.	.	PUNCT
ftr-426	1234	1	341	341	NUM
ftr-426	1234	2	.	.	PUNCT
ftr-426	1234	3	see	see	VERB
ftr-426	1234	4	irc	irc	PROPN
ftr-426	1234	5	§	§	PROPN
ftr-426	1234	6	1033(a)(2)(a	1033(a)(2)(a	NUM
ftr-426	1234	7	)	)	PUNCT
ftr-426	1234	8	.	.	PUNCT
ftr-426	1235	1	342	342	NUM
ftr-426	1235	2	.	.	PUNCT
ftr-426	1236	1	the	the	DET
ftr-426	1236	2	bells	bell	NOUN
ftr-426	1236	3	had	have	VERB
ftr-426	1236	4	an	an	DET
ftr-426	1236	5	adjusted	adjusted	ADJ
ftr-426	1236	6	basis	basis	NOUN
ftr-426	1236	7	of	of	ADP
ftr-426	1236	8	$	$	SYM
ftr-426	1236	9	45,000	45,000	NUM
ftr-426	1236	10	in	in	ADP
ftr-426	1236	11	their	their	PRON
ftr-426	1236	12	destroyed	destroy	VERB
ftr-426	1236	13	contents	content	NOUN
ftr-426	1236	14	and	and	CCONJ
ftr-426	1236	15	received	receive	VERB
ftr-426	1236	16	$	$	SYM
ftr-426	1236	17	35,000	35,000	NUM
ftr-426	1236	18	insurance	insurance	NOUN
ftr-426	1236	19	proceeds	proceed	NOUN
ftr-426	1236	20	.	.	PUNCT
ftr-426	1237	1	the	the	DET
ftr-426	1237	2	casualty	casualty	NOUN
ftr-426	1237	3	gain	gain	NOUN
ftr-426	1237	4	on	on	ADP
ftr-426	1237	5	the	the	DET
ftr-426	1237	6	involuntary	involuntary	ADJ
ftr-426	1237	7	conversion	conversion	NOUN
ftr-426	1237	8	of	of	ADP
ftr-426	1237	9	the	the	DET
ftr-426	1237	10	bell	bell	NOUN
ftr-426	1237	11	’s	’s	PART
ftr-426	1237	12	principal	principal	ADJ
ftr-426	1237	13	residence	residence	NOUN
ftr-426	1237	14	may	may	AUX
ftr-426	1237	15	be	be	AUX
ftr-426	1237	16	excluded	exclude	VERB
ftr-426	1237	17	under	under	ADP
ftr-426	1237	18	the	the	DET
ftr-426	1237	19	residential	residential	ADJ
ftr-426	1237	20	gain	gain	NOUN
ftr-426	1237	21	exclusion	exclusion	NOUN
ftr-426	1237	22	provisions.334	provisions.334	NOUN
ftr-426	1237	23	under	under	ADP
ftr-426	1237	24	this	this	DET
ftr-426	1237	25	provision	provision	NOUN
ftr-426	1237	26	the	the	DET
ftr-426	1237	27	bell	bell	NOUN
ftr-426	1237	28	’s	’s	PART
ftr-426	1237	29	may	may	AUX
ftr-426	1237	30	exclude	exclude	VERB
ftr-426	1237	31	up	up	ADP
ftr-426	1237	32	to	to	PART
ftr-426	1237	33	$	$	SYM
ftr-426	1237	34	500,000	500,000	NUM
ftr-426	1237	35	of	of	ADP
ftr-426	1237	36	gain	gain	NOUN
ftr-426	1237	37	irrespective	irrespective	ADV
ftr-426	1237	38	of	of	ADP
ftr-426	1237	39	any	any	DET
ftr-426	1237	40	reinvestment	reinvestment	NOUN
ftr-426	1237	41	in	in	ADP
ftr-426	1237	42	qualifying	qualify	VERB
ftr-426	1237	43	property.335	property.335	NOUN
ftr-426	1237	44	if	if	SCONJ
ftr-426	1237	45	the	the	DET
ftr-426	1237	46	bells	bell	NOUN
ftr-426	1237	47	casualty	casualty	NOUN
ftr-426	1237	48	gain	gain	NOUN
ftr-426	1237	49	exceeded	exceed	VERB
ftr-426	1237	50	$	$	SYM
ftr-426	1237	51	500,000	500,000	NUM
ftr-426	1237	52	,	,	PUNCT
ftr-426	1237	53	they	they	PRON
ftr-426	1237	54	could	could	AUX
ftr-426	1237	55	defer	defer	VERB
ftr-426	1237	56	recognition	recognition	NOUN
ftr-426	1237	57	of	of	ADP
ftr-426	1237	58	any	any	DET
ftr-426	1237	59	excess	excess	ADJ
ftr-426	1237	60	gain	gain	NOUN
ftr-426	1237	61	by	by	ADP
ftr-426	1237	62	reinvesting	reinveste	VERB
ftr-426	1237	63	in	in	ADP
ftr-426	1237	64	a	a	DET
ftr-426	1237	65	new	new	ADJ
ftr-426	1237	66	principal	principal	NOUN
ftr-426	1237	67	residence.336	residence.336	ADV
ftr-426	1237	68	for	for	ADP
ftr-426	1237	69	example	example	NOUN
ftr-426	1237	70	,	,	PUNCT
ftr-426	1237	71	if	if	SCONJ
ftr-426	1237	72	the	the	DET
ftr-426	1237	73	bells	bell	NOUN
ftr-426	1237	74	’	'	PUNCT
ftr-426	1237	75	gain	gain	NOUN
ftr-426	1237	76	were	be	AUX
ftr-426	1237	77	$	$	SYM
ftr-426	1237	78	600,000	600,000	NUM
ftr-426	1237	79	and	and	CCONJ
ftr-426	1237	80	they	they	PRON
ftr-426	1237	81	had	have	AUX
ftr-426	1237	82	received	receive	VERB
ftr-426	1237	83	$	$	SYM
ftr-426	1237	84	800,000	800,000	NUM
ftr-426	1237	85	of	of	ADP
ftr-426	1237	86	insurance	insurance	NOUN
ftr-426	1237	87	proceeds	proceed	NOUN
ftr-426	1237	88	,	,	PUNCT
ftr-426	1237	89	the	the	DET
ftr-426	1237	90	bells	bell	NOUN
ftr-426	1237	91	would	would	AUX
ftr-426	1237	92	have	have	VERB
ftr-426	1237	93	to	to	PART
ftr-426	1237	94	reinvest	reinvest	VERB
ftr-426	1237	95	at	at	ADP
ftr-426	1237	96	least	least	ADV
ftr-426	1237	97	$	$	SYM
ftr-426	1237	98	300,000	300,000	NUM
ftr-426	1237	99	,	,	PUNCT
ftr-426	1237	100	or	or	CCONJ
ftr-426	1237	101	the	the	DET
ftr-426	1237	102	amount	amount	NOUN
ftr-426	1237	103	of	of	ADP
ftr-426	1237	104	the	the	DET
ftr-426	1237	105	insurance	insurance	NOUN
ftr-426	1237	106	proceeds	proceed	NOUN
ftr-426	1237	107	reduced	reduce	VERB
ftr-426	1237	108	by	by	ADP
ftr-426	1237	109	the	the	DET
ftr-426	1237	110	excluded	exclude	VERB
ftr-426	1237	111	gain	gain	NOUN
ftr-426	1237	112	,	,	PUNCT
ftr-426	1237	113	in	in	ADP
ftr-426	1237	114	a	a	DET
ftr-426	1237	115	new	new	ADJ
ftr-426	1237	116	residence	residence	NOUN
ftr-426	1237	117	to	to	PART
ftr-426	1237	118	defer	defer	VERB
ftr-426	1237	119	recognition	recognition	NOUN
ftr-426	1237	120	of	of	ADP
ftr-426	1237	121	the	the	DET
ftr-426	1237	122	$	$	SYM
ftr-426	1237	123	100,000	100,000	NUM
ftr-426	1237	124	of	of	ADP
ftr-426	1237	125	gain	gain	NOUN
ftr-426	1237	126	in	in	ADP
ftr-426	1237	127	excess	excess	NOUN
ftr-426	1237	128	of	of	ADP
ftr-426	1237	129	the	the	DET
ftr-426	1237	130	excluded	exclude	VERB
ftr-426	1237	131	gain	gain	NOUN
ftr-426	1237	132	of	of	ADP
ftr-426	1237	133	$	$	SYM
ftr-426	1237	134	500,000.337	500,000.337	NUM
ftr-426	1237	135	the	the	DET
ftr-426	1237	136	bells	bell	NOUN
ftr-426	1237	137	’	'	PUNCT
ftr-426	1237	138	basis	basis	NOUN
ftr-426	1237	139	in	in	ADP
ftr-426	1237	140	their	their	PRON
ftr-426	1237	141	new	new	ADJ
ftr-426	1237	142	home	home	NOUN
ftr-426	1237	143	would	would	AUX
ftr-426	1237	144	be	be	AUX
ftr-426	1237	145	its	its	PRON
ftr-426	1237	146	purchase	purchase	NOUN
ftr-426	1237	147	price	price	NOUN
ftr-426	1237	148	,	,	PUNCT
ftr-426	1237	149	including	include	VERB
ftr-426	1237	150	debt	debt	NOUN
ftr-426	1237	151	,	,	PUNCT
ftr-426	1237	152	less	less	ADJ
ftr-426	1237	153	any	any	DET
ftr-426	1237	154	gain	gain	NOUN
ftr-426	1237	155	realized	realize	VERB
ftr-426	1237	156	(	(	PUNCT
ftr-426	1237	157	reduced	reduce	VERB
ftr-426	1237	158	by	by	ADP
ftr-426	1237	159	gain	gain	NOUN
ftr-426	1237	160	excluded	exclude	VERB
ftr-426	1237	161	under	under	ADP
ftr-426	1237	162	the	the	DET
ftr-426	1237	163	principal	principal	ADJ
ftr-426	1237	164	residence	residence	NOUN
ftr-426	1237	165	provisions	provision	NOUN
ftr-426	1237	166	)	)	PUNCT
ftr-426	1237	167	but	but	CCONJ
ftr-426	1237	168	not	not	PART
ftr-426	1237	169	recognized	recognize	VERB
ftr-426	1237	170	.	.	PUNCT
ftr-426	1238	1	if	if	SCONJ
ftr-426	1238	2	the	the	DET
ftr-426	1238	3	bells	bell	NOUN
ftr-426	1238	4	reinvested	reinveste	VERB
ftr-426	1238	5	$	$	SYM
ftr-426	1238	6	275,000	275,000	NUM
ftr-426	1238	7	in	in	ADP
ftr-426	1238	8	a	a	DET
ftr-426	1238	9	new	new	ADJ
ftr-426	1238	10	principal	principal	ADJ
ftr-426	1238	11	residence	residence	NOUN
ftr-426	1238	12	,	,	PUNCT
ftr-426	1238	13	the	the	DET
ftr-426	1238	14	home	home	NOUN
ftr-426	1238	15	’s	’s	PART
ftr-426	1238	16	basis	basis	NOUN
ftr-426	1238	17	would	would	AUX
ftr-426	1238	18	be	be	AUX
ftr-426	1238	19	$	$	SYM
ftr-426	1238	20	250,000338	250,000338	NUM
ftr-426	1238	21	and	and	CCONJ
ftr-426	1238	22	$	$	SYM
ftr-426	1238	23	575,000	575,000	NUM
ftr-426	1238	24	gain	gain	NOUN
ftr-426	1238	25	realized	realize	VERB
ftr-426	1238	26	would	would	AUX
ftr-426	1238	27	be	be	AUX
ftr-426	1238	28	excluded	exclude	VERB
ftr-426	1238	29	(	(	PUNCT
ftr-426	1238	30	$	$	SYM
ftr-426	1238	31	500,000	500,000	NUM
ftr-426	1238	32	)	)	PUNCT
ftr-426	1238	33	or	or	CCONJ
ftr-426	1238	34	deferred	defer	VERB
ftr-426	1238	35	(	(	PUNCT
ftr-426	1238	36	$	$	SYM
ftr-426	1238	37	75,000	75,000	NUM
ftr-426	1238	38	)	)	PUNCT
ftr-426	1238	39	and	and	CCONJ
ftr-426	1238	40	$	$	SYM
ftr-426	1238	41	25,000	25,000	NUM
ftr-426	1238	42	longterm	longterm	NOUN
ftr-426	1238	43	capital	capital	NOUN
ftr-426	1238	44	gain	gain	NOUN
ftr-426	1238	45	(	(	PUNCT
ftr-426	1238	46	$	$	SYM
ftr-426	1238	47	300,000	300,000	NUM
ftr-426	1238	48	less	less	ADJ
ftr-426	1238	49	275,000	275,000	NUM
ftr-426	1238	50	)	)	PUNCT
ftr-426	1238	51	would	would	AUX
ftr-426	1238	52	be	be	AUX
ftr-426	1238	53	recognized	recognize	VERB
ftr-426	1238	54	at	at	ADP
ftr-426	1238	55	a	a	DET
ftr-426	1238	56	preferable	preferable	ADJ
ftr-426	1238	57	maximum	maximum	ADJ
ftr-426	1238	58	tax	tax	NOUN
ftr-426	1238	59	rate	rate	NOUN
ftr-426	1238	60	of	of	ADP
ftr-426	1238	61	fifteen	fifteen	NUM
ftr-426	1238	62	percent	percent	NOUN
ftr-426	1238	63	.	.	PUNCT
ftr-426	1239	1	any	any	DET
ftr-426	1239	2	reinvestment	reinvestment	NOUN
ftr-426	1239	3	to	to	PART
ftr-426	1239	4	defer	defer	VERB
ftr-426	1239	5	gain	gain	NOUN
ftr-426	1239	6	under	under	ADP
ftr-426	1239	7	the	the	DET
ftr-426	1239	8	involuntary	involuntary	ADJ
ftr-426	1239	9	conversion	conversion	NOUN
ftr-426	1239	10	rules	rule	NOUN
ftr-426	1239	11	would	would	AUX
ftr-426	1239	12	have	have	VERB
ftr-426	1239	13	to	to	PART
ftr-426	1239	14	be	be	AUX
ftr-426	1239	15	completed	complete	VERB
ftr-426	1239	16	no	no	ADV
ftr-426	1239	17	later	later	ADV
ftr-426	1239	18	than	than	ADP
ftr-426	1239	19	december	december	PROPN
ftr-426	1239	20	31	31	NUM
ftr-426	1239	21	,	,	PUNCT
ftr-426	1239	22	2007.339	2007.339	NUM
ftr-426	1239	23	the	the	DET
ftr-426	1239	24	$	$	SYM
ftr-426	1239	25	1,000	1,000	NUM
ftr-426	1239	26	gain	gain	NOUN
ftr-426	1239	27	on	on	ADP
ftr-426	1239	28	the	the	DET
ftr-426	1239	29	bells	bell	NOUN
ftr-426	1239	30	’	'	PUNCT
ftr-426	1239	31	jewelry	jewelry	NOUN
ftr-426	1239	32	,	,	PUNCT
ftr-426	1239	33	scheduled	schedule	VERB
ftr-426	1239	34	residential	residential	ADJ
ftr-426	1239	35	contents	content	NOUN
ftr-426	1239	36	,	,	PUNCT
ftr-426	1239	37	may	may	AUX
ftr-426	1239	38	be	be	AUX
ftr-426	1239	39	deferred	defer	VERB
ftr-426	1239	40	if	if	SCONJ
ftr-426	1239	41	the	the	DET
ftr-426	1239	42	$	$	SYM
ftr-426	1239	43	5,000	5,000	NUM
ftr-426	1239	44	insurance	insurance	NOUN
ftr-426	1239	45	proceeds	proceed	NOUN
ftr-426	1239	46	are	be	AUX
ftr-426	1239	47	reinvested	reinveste	VERB
ftr-426	1239	48	in	in	ADP
ftr-426	1239	49	“	"	PUNCT
ftr-426	1239	50	similar	similar	ADJ
ftr-426	1239	51	or	or	CCONJ
ftr-426	1239	52	related	relate	VERB
ftr-426	1239	53	in	in	ADP
ftr-426	1239	54	service	service	NOUN
ftr-426	1239	55	or	or	CCONJ
ftr-426	1239	56	use	use	VERB
ftr-426	1239	57	property	property	NOUN
ftr-426	1239	58	”	"	PUNCT
ftr-426	1239	59	expanded	expand	VERB
ftr-426	1239	60	for	for	SCONJ
ftr-426	1239	61	this	this	DET
ftr-426	1239	62	purpose	purpose	NOUN
ftr-426	1239	63	to	to	PART
ftr-426	1239	64	include	include	VERB
ftr-426	1239	65	the	the	DET
ftr-426	1239	66	residential	residential	ADJ
ftr-426	1239	67	structure	structure	NOUN
ftr-426	1239	68	in	in	ADP
ftr-426	1239	69	addition	addition	NOUN
ftr-426	1239	70	to	to	ADP
ftr-426	1239	71	the	the	DET
ftr-426	1239	72	destroyed	destroy	VERB
ftr-426	1239	73	jewelry.340	jewelry.340	ADV
ftr-426	1239	74	therefore	therefore	ADV
ftr-426	1239	75	,	,	PUNCT
ftr-426	1239	76	if	if	SCONJ
ftr-426	1239	77	the	the	DET
ftr-426	1239	78	bells	bell	NOUN
ftr-426	1239	79	reinvest	reinvest	VERB
ftr-426	1239	80	their	their	PRON
ftr-426	1239	81	$	$	SYM
ftr-426	1239	82	5,000	5,000	NUM
ftr-426	1239	83	of	of	ADP
ftr-426	1239	84	insurance	insurance	NOUN
ftr-426	1239	85	proceeds	proceed	NOUN
ftr-426	1239	86	in	in	ADP
ftr-426	1239	87	replacement	replacement	NOUN
ftr-426	1239	88	jewelry	jewelry	NOUN
ftr-426	1239	89	or	or	CCONJ
ftr-426	1239	90	with	with	ADP
ftr-426	1239	91	other	other	ADJ
ftr-426	1239	92	funds	fund	NOUN
ftr-426	1239	93	in	in	ADP
ftr-426	1239	94	their	their	PRON
ftr-426	1239	95	new	new	ADJ
ftr-426	1239	96	residence	residence	NOUN
ftr-426	1239	97	,	,	PUNCT
ftr-426	1239	98	they	they	PRON
ftr-426	1239	99	will	will	AUX
ftr-426	1239	100	not	not	PART
ftr-426	1239	101	have	have	VERB
ftr-426	1239	102	to	to	PART
ftr-426	1239	103	recognize	recognize	VERB
ftr-426	1239	104	any	any	PRON
ftr-426	1239	105	of	of	ADP
ftr-426	1239	106	their	their	PRON
ftr-426	1239	107	$	$	SYM
ftr-426	1239	108	1,000	1,000	NUM
ftr-426	1239	109	casualty	casualty	NOUN
ftr-426	1239	110	gain	gain	NOUN
ftr-426	1239	111	.	.	PUNCT
ftr-426	1240	1	any	any	DET
ftr-426	1240	2	shortfall	shortfall	NOUN
ftr-426	1240	3	of	of	ADP
ftr-426	1240	4	reinvestment	reinvestment	NOUN
ftr-426	1240	5	will	will	AUX
ftr-426	1240	6	give	give	VERB
ftr-426	1240	7	rise	rise	NOUN
ftr-426	1240	8	to	to	ADP
ftr-426	1240	9	casualty	casualty	NOUN
ftr-426	1240	10	gain	gain	NOUN
ftr-426	1240	11	equal	equal	ADJ
ftr-426	1240	12	to	to	ADP
ftr-426	1240	13	the	the	DET
ftr-426	1240	14	amount	amount	NOUN
ftr-426	1240	15	of	of	ADP
ftr-426	1240	16	the	the	DET
ftr-426	1240	17	shortfall	shortfall	NOUN
ftr-426	1240	18	(	(	PUNCT
ftr-426	1240	19	limited	limit	VERB
ftr-426	1240	20	to	to	ADP
ftr-426	1240	21	the	the	DET
ftr-426	1240	22	amount	amount	NOUN
ftr-426	1240	23	of	of	ADP
ftr-426	1240	24	gain	gain	NOUN
ftr-426	1240	25	realized).341	realized).341	NOUN
ftr-426	1240	26	the	the	DET
ftr-426	1240	27	bells	bell	NOUN
ftr-426	1240	28	suffered	suffer	VERB
ftr-426	1240	29	a	a	DET
ftr-426	1240	30	personal	personal	ADJ
ftr-426	1240	31	casualty	casualty	NOUN
ftr-426	1240	32	loss	loss	NOUN
ftr-426	1240	33	on	on	ADP
ftr-426	1240	34	the	the	DET
ftr-426	1240	35	involuntary	involuntary	ADJ
ftr-426	1240	36	conversion	conversion	NOUN
ftr-426	1240	37	of	of	ADP
ftr-426	1240	38	their	their	PRON
ftr-426	1240	39	residential	residential	ADJ
ftr-426	1240	40	contents	content	NOUN
ftr-426	1240	41	because	because	SCONJ
ftr-426	1240	42	the	the	DET
ftr-426	1240	43	insurance	insurance	NOUN
ftr-426	1240	44	proceeds	proceed	VERB
ftr-426	1240	45	they	they	PRON
ftr-426	1240	46	received	receive	VERB
ftr-426	1240	47	were	be	AUX
ftr-426	1240	48	less	less	ADJ
ftr-426	1240	49	than	than	ADP
ftr-426	1240	50	the	the	DET
ftr-426	1240	51	cost	cost	NOUN
ftr-426	1240	52	of	of	ADP
ftr-426	1240	53	the	the	DET
ftr-426	1240	54	unscheduled	unscheduled	ADJ
ftr-426	1240	55	and	and	CCONJ
ftr-426	1240	56	scheduled	schedule	VERB
ftr-426	1240	57	contents.342	contents.342	NOUN
ftr-426	1240	58	if	if	SCONJ
ftr-426	1240	59	the	the	DET
ftr-426	1240	60	insurance	insurance	NOUN
ftr-426	1240	61	proceeds	proceed	NOUN
ftr-426	1240	62	had	have	AUX
ftr-426	1240	63	exceeded	exceed	VERB
ftr-426	1240	64	the	the	DET
ftr-426	1240	65	cost	cost	NOUN
ftr-426	1240	66	of	of	ADP
ftr-426	1240	67	their	their	PRON
ftr-426	1240	68	contents	content	NOUN
ftr-426	1240	69	(	(	PUNCT
ftr-426	1240	70	resulting	result	VERB
ftr-426	1240	71	in	in	ADP
ftr-426	1240	72	a	a	DET
ftr-426	1240	73	realized	realize	VERB
ftr-426	1240	74	gain	gain	NOUN
ftr-426	1240	75	)	)	PUNCT
ftr-426	1240	76	,	,	PUNCT
ftr-426	1240	77	they	they	PRON
ftr-426	1240	78	could	could	AUX
ftr-426	1240	79	have	have	AUX
ftr-426	1240	80	excluded	exclude	VERB
ftr-426	1240	81	from	from	ADP
ftr-426	1240	82	recognition	recognition	NOUN
ftr-426	1240	83	any	any	DET
ftr-426	1240	84	gain	gain	NOUN
ftr-426	1240	85	on	on	ADP
ftr-426	1240	86	2005	2005	NUM
ftr-426	1240	87	]	]	PUNCT
ftr-426	1240	88	anatomy	anatomy	NOUN
ftr-426	1240	89	of	of	ADP
ftr-426	1240	90	a	a	DET
ftr-426	1240	91	disaster	disaster	NOUN
ftr-426	1240	92	1001	1001	NUM
ftr-426	1240	93	343	343	NUM
ftr-426	1240	94	.	.	PUNCT
ftr-426	1241	1	irc	irc	PROPN
ftr-426	1241	2	§	§	PROPN
ftr-426	1241	3	1033(h)(1)(a)(i	1033(h)(1)(a)(i	PROPN
ftr-426	1241	4	)	)	PUNCT
ftr-426	1241	5	(	(	PUNCT
ftr-426	1241	6	providing	provide	VERB
ftr-426	1241	7	an	an	DET
ftr-426	1241	8	exclusion	exclusion	NOUN
ftr-426	1241	9	of	of	ADP
ftr-426	1241	10	gain	gain	NOUN
ftr-426	1241	11	realized	realize	VERB
ftr-426	1241	12	for	for	ADP
ftr-426	1241	13	insured	insure	VERB
ftr-426	1241	14	,	,	PUNCT
ftr-426	1241	15	nonscheduled	nonschedule	VERB
ftr-426	1241	16	personal	personal	ADJ
ftr-426	1241	17	property	property	NOUN
ftr-426	1241	18	)	)	PUNCT
ftr-426	1241	19	.	.	PUNCT
ftr-426	1242	1	344	344	NUM
ftr-426	1242	2	.	.	PUNCT
ftr-426	1242	3	fifty	fifty	NUM
ftr-426	1242	4	thousand	thousand	NUM
ftr-426	1242	5	dollars	dollar	NOUN
ftr-426	1242	6	of	of	ADP
ftr-426	1242	7	gain	gain	NOUN
ftr-426	1242	8	realized	realize	VERB
ftr-426	1242	9	and	and	CCONJ
ftr-426	1242	10	recognized	recognize	VERB
ftr-426	1242	11	as	as	ADP
ftr-426	1242	12	ordinary	ordinary	ADJ
ftr-426	1242	13	income	income	NOUN
ftr-426	1242	14	subject	subject	ADJ
ftr-426	1242	15	to	to	ADP
ftr-426	1242	16	a	a	DET
ftr-426	1242	17	maximum	maximum	ADJ
ftr-426	1242	18	tax	tax	NOUN
ftr-426	1242	19	rate	rate	NOUN
ftr-426	1242	20	of	of	ADP
ftr-426	1242	21	35	35	NUM
ftr-426	1242	22	%	%	NOUN
ftr-426	1242	23	.	.	PUNCT
ftr-426	1243	1	345	345	NUM
ftr-426	1243	2	.	.	PUNCT
ftr-426	1244	1	property	property	NOUN
ftr-426	1244	2	that	that	PRON
ftr-426	1244	3	is	be	AUX
ftr-426	1244	4	voluntarily	voluntarily	ADV
ftr-426	1244	5	sold	sell	VERB
ftr-426	1244	6	may	may	AUX
ftr-426	1244	7	qualify	qualify	VERB
ftr-426	1244	8	for	for	ADP
ftr-426	1244	9	nonrecognition	nonrecognition	NOUN
ftr-426	1244	10	treatment	treatment	NOUN
ftr-426	1244	11	if	if	SCONJ
ftr-426	1244	12	it	it	PRON
ftr-426	1244	13	is	be	AUX
ftr-426	1244	14	sold	sell	VERB
ftr-426	1244	15	because	because	SCONJ
ftr-426	1244	16	the	the	DET
ftr-426	1244	17	property	property	NOUN
ftr-426	1244	18	is	be	AUX
ftr-426	1244	19	part	part	NOUN
ftr-426	1244	20	of	of	ADP
ftr-426	1244	21	an	an	DET
ftr-426	1244	22	“	"	PUNCT
ftr-426	1244	23	economic	economic	ADJ
ftr-426	1244	24	unit	unit	NOUN
ftr-426	1244	25	”	"	PUNCT
ftr-426	1244	26	with	with	ADP
ftr-426	1244	27	the	the	DET
ftr-426	1244	28	converted	converted	ADJ
ftr-426	1244	29	property	property	NOUN
ftr-426	1244	30	.	.	PUNCT
ftr-426	1245	1	i	i	PRON
ftr-426	1245	2	d.	d.	PROPN
ftr-426	1245	3	;	;	PUNCT
ftr-426	1245	4	rev	rev	PROPN
ftr-426	1245	5	.	.	PROPN
ftr-426	1246	1	rul	rul	PROPN
ftr-426	1246	2	.	.	PUNCT
ftr-426	1247	1	59	59	NUM
ftr-426	1247	2	-	-	SYM
ftr-426	1247	3	361	361	NUM
ftr-426	1247	4	,	,	PUNCT
ftr-426	1247	5	1959	1959	NUM
ftr-426	1247	6	-	-	SYM
ftr-426	1247	7	2	2	NUM
ftr-426	1247	8	c.b	c.b	PROPN
ftr-426	1247	9	.	.	PROPN
ftr-426	1247	10	183	183	NUM
ftr-426	1247	11	;	;	PUNCT
ftr-426	1247	12	rev	rev	PROPN
ftr-426	1247	13	.	.	PROPN
ftr-426	1247	14	rul	rul	PROPN
ftr-426	1247	15	.	.	PUNCT
ftr-426	1248	1	96	96	NUM
ftr-426	1248	2	-	-	SYM
ftr-426	1248	3	32	32	NUM
ftr-426	1248	4	,	,	PUNCT
ftr-426	1248	5	1996	1996	NUM
ftr-426	1248	6	-	-	SYM
ftr-426	1248	7	1	1	NUM
ftr-426	1248	8	c.b	c.b	PROPN
ftr-426	1248	9	.	.	PROPN
ftr-426	1248	10	177	177	NUM
ftr-426	1248	11	(	(	PUNCT
ftr-426	1248	12	ruling	rule	VERB
ftr-426	1248	13	that	that	DET
ftr-426	1248	14	sale	sale	NOUN
ftr-426	1248	15	of	of	ADP
ftr-426	1248	16	residential	residential	ADJ
ftr-426	1248	17	lot	lot	NOUN
ftr-426	1248	18	after	after	ADP
ftr-426	1248	19	destruction	destruction	NOUN
ftr-426	1248	20	of	of	ADP
ftr-426	1248	21	residence	residence	NOUN
ftr-426	1248	22	qualified	qualify	VERB
ftr-426	1248	23	for	for	ADP
ftr-426	1248	24	nonrecognition	nonrecognition	NOUN
ftr-426	1248	25	treatment	treatment	NOUN
ftr-426	1248	26	)	)	PUNCT
ftr-426	1248	27	;	;	PUNCT
ftr-426	1249	1	priv	priv	NOUN
ftr-426	1249	2	.	.	PUNCT
ftr-426	1250	1	ltr	ltr	PROPN
ftr-426	1250	2	.	.	PUNCT
ftr-426	1251	1	rul	rul	PROPN
ftr-426	1251	2	.	.	PUNCT
ftr-426	1252	1	9334007	9334007	NUM
ftr-426	1252	2	(	(	PUNCT
ftr-426	1252	3	ruling	rule	VERB
ftr-426	1252	4	that	that	DET
ftr-426	1252	5	sale	sale	NOUN
ftr-426	1252	6	of	of	ADP
ftr-426	1252	7	land	land	NOUN
ftr-426	1252	8	adjacent	adjacent	ADJ
ftr-426	1252	9	to	to	ADP
ftr-426	1252	10	house	house	NOUN
ftr-426	1252	11	destroyed	destroy	VERB
ftr-426	1252	12	by	by	ADP
ftr-426	1252	13	tornado	tornado	NOUN
ftr-426	1252	14	qualified	qualify	VERB
ftr-426	1252	15	for	for	ADP
ftr-426	1252	16	nonrecognition	nonrecognition	NOUN
ftr-426	1252	17	treatment	treatment	NOUN
ftr-426	1252	18	under	under	ADP
ftr-426	1252	19	code	code	NOUN
ftr-426	1252	20	§	§	PROPN
ftr-426	1252	21	1033	1033	NUM
ftr-426	1252	22	)	)	PUNCT
ftr-426	1252	23	;	;	PUNCT
ftr-426	1253	1	priv	priv	NOUN
ftr-426	1253	2	.	.	PUNCT
ftr-426	1254	1	ltr	ltr	PROPN
ftr-426	1254	2	.	.	PUNCT
ftr-426	1255	1	rul	rul	PROPN
ftr-426	1255	2	.	.	PROPN
ftr-426	1255	3	9143056	9143056	NUM
ftr-426	1256	1	(	(	PUNCT
ftr-426	1256	2	ruling	rule	VERB
ftr-426	1256	3	that	that	DET
ftr-426	1256	4	sale	sale	NOUN
ftr-426	1256	5	of	of	ADP
ftr-426	1256	6	lot	lot	NOUN
ftr-426	1256	7	underlying	underlie	VERB
ftr-426	1256	8	building	building	NOUN
ftr-426	1256	9	destroyed	destroy	VERB
ftr-426	1256	10	by	by	ADP
ftr-426	1256	11	fire	fire	NOUN
ftr-426	1256	12	qualified	qualify	VERB
ftr-426	1256	13	for	for	ADP
ftr-426	1256	14	nonrecognition	nonrecognition	NOUN
ftr-426	1256	15	treatment	treatment	NOUN
ftr-426	1256	16	)	)	PUNCT
ftr-426	1256	17	;	;	PUNCT
ftr-426	1256	18	but	but	CCONJ
ftr-426	1256	19	see	see	VERB
ftr-426	1256	20	rev	rev	PROPN
ftr-426	1256	21	.	.	PUNCT
ftr-426	1256	22	rul	rul	NOUN
ftr-426	1256	23	.	.	PUNCT
ftr-426	1257	1	78	78	NUM
ftr-426	1257	2	-	-	SYM
ftr-426	1257	3	377	377	NUM
ftr-426	1257	4	,	,	PUNCT
ftr-426	1257	5	1978	1978	NUM
ftr-426	1257	6	-	-	SYM
ftr-426	1257	7	2	2	NUM
ftr-426	1257	8	c.b	c.b	PROPN
ftr-426	1257	9	.	.	PROPN
ftr-426	1257	10	208	208	NUM
ftr-426	1257	11	(	(	PUNCT
ftr-426	1257	12	disallowing	disallow	VERB
ftr-426	1257	13	nonrecognition	nonrecognition	NOUN
ftr-426	1257	14	treatment	treatment	NOUN
ftr-426	1257	15	for	for	ADP
ftr-426	1257	16	voluntary	voluntary	ADJ
ftr-426	1257	17	sale	sale	NOUN
ftr-426	1257	18	because	because	SCONJ
ftr-426	1257	19	sale	sale	NOUN
ftr-426	1257	20	was	be	AUX
ftr-426	1257	21	not	not	PART
ftr-426	1257	22	forced	force	VERB
ftr-426	1257	23	upon	upon	SCONJ
ftr-426	1257	24	the	the	DET
ftr-426	1257	25	taxpayer	taxpayer	NOUN
ftr-426	1257	26	)	)	PUNCT
ftr-426	1257	27	;	;	PUNCT
ftr-426	1257	28	rev	rev	PROPN
ftr-426	1257	29	.	.	PROPN
ftr-426	1258	1	rul	rul	PROPN
ftr-426	1258	2	.	.	PUNCT
ftr-426	1259	1	80	80	NUM
ftr-426	1259	2	-	-	SYM
ftr-426	1259	3	175	175	NUM
ftr-426	1259	4	,	,	PUNCT
ftr-426	1259	5	1980	1980	NUM
ftr-426	1259	6	-	-	SYM
ftr-426	1259	7	2	2	NUM
ftr-426	1259	8	c.b	c.b	PROPN
ftr-426	1259	9	.	.	PROPN
ftr-426	1259	10	230	230	NUM
ftr-426	1259	11	(	(	PUNCT
ftr-426	1259	12	same	same	ADJ
ftr-426	1259	13	)	)	PUNCT
ftr-426	1259	14	.	.	PUNCT
ftr-426	1260	1	346	346	NUM
ftr-426	1260	2	.	.	PUNCT
ftr-426	1260	3	see	see	VERB
ftr-426	1260	4	irc	irc	PROPN
ftr-426	1260	5	§	§	PROPN
ftr-426	1260	6	1031	1031	NUM
ftr-426	1260	7	(	(	PUNCT
ftr-426	1260	8	setting	set	VERB
ftr-426	1260	9	forth	forth	ADP
ftr-426	1260	10	the	the	DET
ftr-426	1260	11	gain	gain	NOUN
ftr-426	1260	12	deferral	deferral	ADJ
ftr-426	1260	13	provisions	provision	NOUN
ftr-426	1260	14	for	for	ADP
ftr-426	1260	15	like	like	ADP
ftr-426	1260	16	-	-	PUNCT
ftr-426	1260	17	kind	kind	NOUN
ftr-426	1260	18	exchange	exchange	NOUN
ftr-426	1260	19	)	)	PUNCT
ftr-426	1260	20	.	.	PUNCT
ftr-426	1261	1	347	347	X
ftr-426	1261	2	.	.	PUNCT
ftr-426	1261	3	see	see	VERB
ftr-426	1261	4	irc	irc	PROPN
ftr-426	1261	5	§	§	PROPN
ftr-426	1261	6	121	121	NUM
ftr-426	1261	7	.	.	PUNCT
ftr-426	1262	1	unscheduled	unscheduled	ADJ
ftr-426	1262	2	residential	residential	ADJ
ftr-426	1262	3	contents	content	NOUN
ftr-426	1262	4	because	because	SCONJ
ftr-426	1262	5	the	the	DET
ftr-426	1262	6	gain	gain	NOUN
ftr-426	1262	7	resulted	result	VERB
ftr-426	1262	8	from	from	ADP
ftr-426	1262	9	a	a	DET
ftr-426	1262	10	presidentially	presidentially	NOUN
ftr-426	1262	11	declared	declare	VERB
ftr-426	1262	12	disaster.343	disaster.343	PROPN
ftr-426	1262	13	the	the	DET
ftr-426	1262	14	bells	bell	NOUN
ftr-426	1262	15	project	project	VERB
ftr-426	1262	16	a	a	DET
ftr-426	1262	17	budget	budget	NOUN
ftr-426	1262	18	of	of	ADP
ftr-426	1262	19	$	$	SYM
ftr-426	1262	20	335,000	335,000	NUM
ftr-426	1262	21	to	to	PART
ftr-426	1262	22	rebuild	rebuild	VERB
ftr-426	1262	23	and	and	CCONJ
ftr-426	1262	24	re	re	NOUN
ftr-426	1262	25	-	-	NOUN
ftr-426	1262	26	equip	equip	VERB
ftr-426	1262	27	their	their	PRON
ftr-426	1262	28	business	business	NOUN
ftr-426	1262	29	and	and	CCONJ
ftr-426	1262	30	$	$	SYM
ftr-426	1262	31	450,000	450,000	NUM
ftr-426	1262	32	to	to	PART
ftr-426	1262	33	rebuild	rebuild	VERB
ftr-426	1262	34	their	their	PRON
ftr-426	1262	35	home	home	NOUN
ftr-426	1262	36	and	and	CCONJ
ftr-426	1262	37	acquire	acquire	VERB
ftr-426	1262	38	basic	basic	ADJ
ftr-426	1262	39	furnishings	furnishing	NOUN
ftr-426	1262	40	.	.	PUNCT
ftr-426	1263	1	their	their	PRON
ftr-426	1263	2	total	total	ADJ
ftr-426	1263	3	insurance	insurance	NOUN
ftr-426	1263	4	proceeds	proceed	NOUN
ftr-426	1263	5	are	be	AUX
ftr-426	1263	6	$	$	SYM
ftr-426	1263	7	385,000	385,000	NUM
ftr-426	1263	8	.	.	PUNCT
ftr-426	1264	1	the	the	DET
ftr-426	1264	2	bells	bell	NOUN
ftr-426	1264	3	need	need	VERB
ftr-426	1264	4	a	a	DET
ftr-426	1264	5	minimum	minimum	NOUN
ftr-426	1264	6	of	of	ADP
ftr-426	1264	7	$	$	SYM
ftr-426	1264	8	785,000	785,000	NUM
ftr-426	1264	9	to	to	PART
ftr-426	1264	10	reestablish	reestablish	VERB
ftr-426	1264	11	their	their	PRON
ftr-426	1264	12	pre	pre	ADJ
ftr-426	1264	13	-	-	ADJ
ftr-426	1264	14	fire	fire	ADJ
ftr-426	1264	15	lives	life	NOUN
ftr-426	1264	16	and	and	CCONJ
ftr-426	1264	17	,	,	PUNCT
ftr-426	1264	18	therefore	therefore	ADV
ftr-426	1264	19	,	,	PUNCT
ftr-426	1264	20	have	have	VERB
ftr-426	1264	21	a	a	DET
ftr-426	1264	22	$	$	SYM
ftr-426	1264	23	400,000	400,000	NUM
ftr-426	1264	24	shortfall	shortfall	NOUN
ftr-426	1264	25	.	.	PUNCT
ftr-426	1265	1	the	the	DET
ftr-426	1265	2	bells	bell	NOUN
ftr-426	1265	3	have	have	AUX
ftr-426	1265	4	applied	apply	VERB
ftr-426	1265	5	for	for	ADP
ftr-426	1265	6	sba	sba	PROPN
ftr-426	1265	7	loans	loan	NOUN
ftr-426	1265	8	and	and	CCONJ
ftr-426	1265	9	have	have	AUX
ftr-426	1265	10	been	be	AUX
ftr-426	1265	11	notified	notify	VERB
ftr-426	1265	12	that	that	SCONJ
ftr-426	1265	13	they	they	PRON
ftr-426	1265	14	qualify	qualify	VERB
ftr-426	1265	15	for	for	ADP
ftr-426	1265	16	a	a	DET
ftr-426	1265	17	$	$	SYM
ftr-426	1265	18	100,000	100,000	NUM
ftr-426	1265	19	residential	residential	ADJ
ftr-426	1265	20	loan	loan	NOUN
ftr-426	1265	21	and	and	CCONJ
ftr-426	1265	22	a	a	DET
ftr-426	1265	23	$	$	SYM
ftr-426	1265	24	150,000	150,000	NUM
ftr-426	1265	25	business	business	NOUN
ftr-426	1265	26	loan	loan	NOUN
ftr-426	1265	27	.	.	PUNCT
ftr-426	1266	1	as	as	ADP
ftr-426	1266	2	a	a	DET
ftr-426	1266	3	result	result	NOUN
ftr-426	1266	4	,	,	PUNCT
ftr-426	1266	5	the	the	DET
ftr-426	1266	6	bells	bell	NOUN
ftr-426	1266	7	need	need	VERB
ftr-426	1266	8	an	an	DET
ftr-426	1266	9	additional	additional	ADJ
ftr-426	1266	10	$	$	SYM
ftr-426	1266	11	150,000	150,000	NUM
ftr-426	1266	12	to	to	PART
ftr-426	1266	13	reestablish	reestablish	VERB
ftr-426	1266	14	the	the	DET
ftr-426	1266	15	basic	basic	ADJ
ftr-426	1266	16	components	component	NOUN
ftr-426	1266	17	of	of	ADP
ftr-426	1266	18	their	their	PRON
ftr-426	1266	19	pre	pre	ADJ
ftr-426	1266	20	-	-	ADJ
ftr-426	1266	21	disaster	disaster	ADJ
ftr-426	1266	22	lives	life	NOUN
ftr-426	1266	23	.	.	PUNCT
ftr-426	1267	1	alternatively	alternatively	ADV
ftr-426	1267	2	,	,	PUNCT
ftr-426	1267	3	the	the	DET
ftr-426	1267	4	bells	bell	NOUN
ftr-426	1267	5	could	could	AUX
ftr-426	1267	6	decide	decide	VERB
ftr-426	1267	7	not	not	PART
ftr-426	1267	8	to	to	PART
ftr-426	1267	9	rebuild	rebuild	VERB
ftr-426	1267	10	their	their	PRON
ftr-426	1267	11	lost	lose	VERB
ftr-426	1267	12	laundromat	laundromat	NOUN
ftr-426	1267	13	.	.	PUNCT
ftr-426	1268	1	if	if	SCONJ
ftr-426	1268	2	they	they	PRON
ftr-426	1268	3	decide	decide	VERB
ftr-426	1268	4	not	not	PART
ftr-426	1268	5	to	to	PART
ftr-426	1268	6	rebuild	rebuild	VERB
ftr-426	1268	7	,	,	PUNCT
ftr-426	1268	8	they	they	PRON
ftr-426	1268	9	could	could	AUX
ftr-426	1268	10	use	use	VERB
ftr-426	1268	11	the	the	DET
ftr-426	1268	12	insurance	insurance	NOUN
ftr-426	1268	13	proceeds	proceed	NOUN
ftr-426	1268	14	from	from	ADP
ftr-426	1268	15	the	the	DET
ftr-426	1268	16	loss	loss	NOUN
ftr-426	1268	17	of	of	ADP
ftr-426	1268	18	their	their	PRON
ftr-426	1268	19	equipment	equipment	NOUN
ftr-426	1268	20	and	and	CCONJ
ftr-426	1268	21	business	business	NOUN
ftr-426	1268	22	structure	structure	NOUN
ftr-426	1268	23	for	for	ADP
ftr-426	1268	24	the	the	DET
ftr-426	1268	25	reconstruction	reconstruction	NOUN
ftr-426	1268	26	of	of	ADP
ftr-426	1268	27	their	their	PRON
ftr-426	1268	28	residence	residence	NOUN
ftr-426	1268	29	.	.	PUNCT
ftr-426	1269	1	the	the	DET
ftr-426	1269	2	bells	bell	NOUN
ftr-426	1269	3	would	would	AUX
ftr-426	1269	4	owe	owe	VERB
ftr-426	1269	5	up	up	ADP
ftr-426	1269	6	to	to	PART
ftr-426	1269	7	$	$	SYM
ftr-426	1269	8	17,500344	17,500344	NUM
ftr-426	1269	9	of	of	ADP
ftr-426	1269	10	federal	federal	ADJ
ftr-426	1269	11	income	income	NOUN
ftr-426	1269	12	tax	tax	NOUN
ftr-426	1269	13	as	as	ADP
ftr-426	1269	14	a	a	DET
ftr-426	1269	15	result	result	NOUN
ftr-426	1269	16	of	of	ADP
ftr-426	1269	17	not	not	PART
ftr-426	1269	18	reinvesting	reinveste	VERB
ftr-426	1269	19	in	in	ADP
ftr-426	1269	20	qualifying	qualify	VERB
ftr-426	1269	21	replacement	replacement	NOUN
ftr-426	1269	22	property	property	NOUN
ftr-426	1269	23	,	,	PUNCT
ftr-426	1269	24	but	but	CCONJ
ftr-426	1269	25	they	they	PRON
ftr-426	1269	26	would	would	AUX
ftr-426	1269	27	have	have	VERB
ftr-426	1269	28	enough	enough	ADJ
ftr-426	1269	29	cash	cash	NOUN
ftr-426	1269	30	to	to	PART
ftr-426	1269	31	re	re	VERB
ftr-426	1269	32	-	-	VERB
ftr-426	1269	33	establish	establish	VERB
ftr-426	1269	34	their	their	PRON
ftr-426	1269	35	home	home	NOUN
ftr-426	1269	36	by	by	ADP
ftr-426	1269	37	accepting	accept	VERB
ftr-426	1269	38	most	most	ADV
ftr-426	1269	39	or	or	CCONJ
ftr-426	1269	40	the	the	DET
ftr-426	1269	41	entire	entire	ADJ
ftr-426	1269	42	$	$	SYM
ftr-426	1269	43	100,000	100,000	NUM
ftr-426	1269	44	sba	sba	NOUN
ftr-426	1269	45	residential	residential	ADJ
ftr-426	1269	46	loan	loan	NOUN
ftr-426	1269	47	.	.	PUNCT
ftr-426	1270	1	as	as	ADP
ftr-426	1270	2	part	part	NOUN
ftr-426	1270	3	of	of	ADP
ftr-426	1270	4	this	this	DET
ftr-426	1270	5	plan	plan	NOUN
ftr-426	1270	6	,	,	PUNCT
ftr-426	1270	7	the	the	DET
ftr-426	1270	8	bells	bell	NOUN
ftr-426	1270	9	may	may	AUX
ftr-426	1270	10	decide	decide	VERB
ftr-426	1270	11	to	to	PART
ftr-426	1270	12	sell	sell	VERB
ftr-426	1270	13	the	the	DET
ftr-426	1270	14	land	land	NOUN
ftr-426	1270	15	underlying	underlie	VERB
ftr-426	1270	16	their	their	PRON
ftr-426	1270	17	laundromat	laundromat	NOUN
ftr-426	1270	18	.	.	PUNCT
ftr-426	1271	1	if	if	SCONJ
ftr-426	1271	2	they	they	PRON
ftr-426	1271	3	sell	sell	VERB
ftr-426	1271	4	this	this	DET
ftr-426	1271	5	land	land	NOUN
ftr-426	1271	6	,	,	PUNCT
ftr-426	1271	7	they	they	PRON
ftr-426	1271	8	will	will	AUX
ftr-426	1271	9	have	have	VERB
ftr-426	1271	10	to	to	PART
ftr-426	1271	11	recognize	recognize	VERB
ftr-426	1271	12	any	any	DET
ftr-426	1271	13	gain	gain	NOUN
ftr-426	1271	14	or	or	CCONJ
ftr-426	1271	15	loss	loss	NOUN
ftr-426	1271	16	realized	realize	VERB
ftr-426	1271	17	and	and	CCONJ
ftr-426	1271	18	will	will	AUX
ftr-426	1271	19	not	not	PART
ftr-426	1271	20	receive	receive	VERB
ftr-426	1271	21	favorable	favorable	ADJ
ftr-426	1271	22	treatment	treatment	NOUN
ftr-426	1271	23	unless	unless	SCONJ
ftr-426	1271	24	they	they	PRON
ftr-426	1271	25	can	can	AUX
ftr-426	1271	26	demonstrate	demonstrate	VERB
ftr-426	1271	27	that	that	SCONJ
ftr-426	1271	28	the	the	DET
ftr-426	1271	29	entire	entire	ADJ
ftr-426	1271	30	property	property	NOUN
ftr-426	1271	31	was	be	AUX
ftr-426	1271	32	one	one	NUM
ftr-426	1271	33	economic	economic	ADJ
ftr-426	1271	34	unit	unit	NOUN
ftr-426	1271	35	effectively	effectively	ADV
ftr-426	1271	36	destroyed	destroy	VERB
ftr-426	1271	37	in	in	ADP
ftr-426	1271	38	the	the	DET
ftr-426	1271	39	disaster.345	disaster.345	NOUN
ftr-426	1271	40	alternatively	alternatively	ADV
ftr-426	1271	41	,	,	PUNCT
ftr-426	1271	42	the	the	DET
ftr-426	1271	43	bells	bell	NOUN
ftr-426	1271	44	could	could	AUX
ftr-426	1271	45	exchange	exchange	VERB
ftr-426	1271	46	the	the	DET
ftr-426	1271	47	former	former	ADJ
ftr-426	1271	48	laundromat	laundromat	NOUN
ftr-426	1271	49	land	land	NOUN
ftr-426	1271	50	for	for	ADP
ftr-426	1271	51	other	other	ADJ
ftr-426	1271	52	real	real	ADJ
ftr-426	1271	53	property	property	NOUN
ftr-426	1271	54	.	.	PUNCT
ftr-426	1272	1	the	the	DET
ftr-426	1272	2	code	code	NOUN
ftr-426	1272	3	provides	provide	VERB
ftr-426	1272	4	deferral	deferral	NOUN
ftr-426	1272	5	of	of	ADP
ftr-426	1272	6	gain	gain	NOUN
ftr-426	1272	7	recognition	recognition	NOUN
ftr-426	1272	8	if	if	SCONJ
ftr-426	1272	9	real	real	ADJ
ftr-426	1272	10	property	property	NOUN
ftr-426	1272	11	held	hold	VERB
ftr-426	1272	12	for	for	ADP
ftr-426	1272	13	investment	investment	NOUN
ftr-426	1272	14	or	or	CCONJ
ftr-426	1272	15	in	in	ADP
ftr-426	1272	16	a	a	DET
ftr-426	1272	17	trade	trade	NOUN
ftr-426	1272	18	or	or	CCONJ
ftr-426	1272	19	business	business	NOUN
ftr-426	1272	20	is	be	AUX
ftr-426	1272	21	exchanged	exchange	VERB
ftr-426	1272	22	for	for	ADP
ftr-426	1272	23	other	other	ADJ
ftr-426	1272	24	real	real	ADJ
ftr-426	1272	25	property	property	NOUN
ftr-426	1272	26	to	to	PART
ftr-426	1272	27	be	be	AUX
ftr-426	1272	28	held	hold	VERB
ftr-426	1272	29	in	in	ADP
ftr-426	1272	30	a	a	DET
ftr-426	1272	31	trade	trade	NOUN
ftr-426	1272	32	or	or	CCONJ
ftr-426	1272	33	business	business	NOUN
ftr-426	1272	34	or	or	CCONJ
ftr-426	1272	35	for	for	ADP
ftr-426	1272	36	investment	investment	NOUN
ftr-426	1272	37	purposes.346	purposes.346	VERB
ftr-426	1272	38	under	under	ADP
ftr-426	1272	39	this	this	DET
ftr-426	1272	40	alternative	alternative	NOUN
ftr-426	1272	41	,	,	PUNCT
ftr-426	1272	42	the	the	DET
ftr-426	1272	43	bells	bell	NOUN
ftr-426	1272	44	should	should	AUX
ftr-426	1272	45	be	be	AUX
ftr-426	1272	46	able	able	ADJ
ftr-426	1272	47	to	to	PART
ftr-426	1272	48	exchange	exchange	VERB
ftr-426	1272	49	their	their	PRON
ftr-426	1272	50	former	former	ADJ
ftr-426	1272	51	laundromat	laundromat	NOUN
ftr-426	1272	52	property	property	NOUN
ftr-426	1272	53	for	for	ADP
ftr-426	1272	54	another	another	DET
ftr-426	1272	55	business	business	NOUN
ftr-426	1272	56	or	or	CCONJ
ftr-426	1272	57	investment	investment	NOUN
ftr-426	1272	58	property	property	NOUN
ftr-426	1272	59	without	without	ADP
ftr-426	1272	60	recognizing	recognize	VERB
ftr-426	1272	61	any	any	DET
ftr-426	1272	62	gain	gain	NOUN
ftr-426	1272	63	.	.	PUNCT
ftr-426	1273	1	however	however	ADV
ftr-426	1273	2	,	,	PUNCT
ftr-426	1273	3	the	the	DET
ftr-426	1273	4	bells	bell	NOUN
ftr-426	1273	5	may	may	AUX
ftr-426	1273	6	lack	lack	VERB
ftr-426	1273	7	the	the	DET
ftr-426	1273	8	cash	cash	NOUN
ftr-426	1273	9	resources	resource	NOUN
ftr-426	1273	10	or	or	CCONJ
ftr-426	1273	11	emotional	emotional	ADJ
ftr-426	1273	12	energy	energy	NOUN
ftr-426	1273	13	to	to	PART
ftr-426	1273	14	begin	begin	VERB
ftr-426	1273	15	a	a	DET
ftr-426	1273	16	new	new	ADJ
ftr-426	1273	17	business	business	NOUN
ftr-426	1273	18	in	in	ADP
ftr-426	1273	19	a	a	DET
ftr-426	1273	20	new	new	ADJ
ftr-426	1273	21	location	location	NOUN
ftr-426	1273	22	.	.	PUNCT
ftr-426	1274	1	another	another	DET
ftr-426	1274	2	option	option	NOUN
ftr-426	1274	3	would	would	AUX
ftr-426	1274	4	be	be	AUX
ftr-426	1274	5	for	for	SCONJ
ftr-426	1274	6	the	the	DET
ftr-426	1274	7	bells	bell	NOUN
ftr-426	1274	8	to	to	PART
ftr-426	1274	9	sell	sell	VERB
ftr-426	1274	10	their	their	PRON
ftr-426	1274	11	residential	residential	ADJ
ftr-426	1274	12	property	property	NOUN
ftr-426	1274	13	,	,	PUNCT
ftr-426	1274	14	buy	buy	VERB
ftr-426	1274	15	a	a	DET
ftr-426	1274	16	less	less	ADV
ftr-426	1274	17	expensive	expensive	ADJ
ftr-426	1274	18	home	home	NOUN
ftr-426	1274	19	,	,	PUNCT
ftr-426	1274	20	and	and	CCONJ
ftr-426	1274	21	use	use	VERB
ftr-426	1274	22	the	the	DET
ftr-426	1274	23	excess	excess	ADJ
ftr-426	1274	24	funds	fund	NOUN
ftr-426	1274	25	to	to	PART
ftr-426	1274	26	rebuild	rebuild	VERB
ftr-426	1274	27	their	their	PRON
ftr-426	1274	28	business	business	NOUN
ftr-426	1274	29	.	.	PUNCT
ftr-426	1275	1	any	any	DET
ftr-426	1275	2	gain	gain	NOUN
ftr-426	1275	3	from	from	ADP
ftr-426	1275	4	the	the	DET
ftr-426	1275	5	sale	sale	NOUN
ftr-426	1275	6	of	of	ADP
ftr-426	1275	7	the	the	DET
ftr-426	1275	8	residential	residential	ADJ
ftr-426	1275	9	property	property	NOUN
ftr-426	1275	10	should	should	AUX
ftr-426	1275	11	be	be	AUX
ftr-426	1275	12	excluded	exclude	VERB
ftr-426	1275	13	under	under	ADP
ftr-426	1275	14	the	the	DET
ftr-426	1275	15	exclusion	exclusion	NOUN
ftr-426	1275	16	provision	provision	NOUN
ftr-426	1275	17	for	for	ADP
ftr-426	1275	18	gains	gain	NOUN
ftr-426	1275	19	on	on	ADP
ftr-426	1275	20	the	the	DET
ftr-426	1275	21	sale	sale	NOUN
ftr-426	1275	22	of	of	ADP
ftr-426	1275	23	a	a	DET
ftr-426	1275	24	principal	principal	NOUN
ftr-426	1275	25	residence.347	residence.347	VERB
ftr-426	1275	26	any	any	DET
ftr-426	1275	27	gain	gain	NOUN
ftr-426	1275	28	1002	1002	NUM
ftr-426	1275	29	florida	florida	PROPN
ftr-426	1275	30	tax	tax	NOUN
ftr-426	1275	31	review	review	NOUN
ftr-426	1276	1	[	[	X
ftr-426	1276	2	vol.6:10	vol.6:10	NOUN
ftr-426	1276	3	348	348	NUM
ftr-426	1276	4	.	.	PUNCT
ftr-426	1277	1	see	see	VERB
ftr-426	1277	2	irc	irc	PROPN
ftr-426	1277	3	§	§	PROPN
ftr-426	1277	4	1033(h)(1)(b	1033(h)(1)(b	NUM
ftr-426	1277	5	)	)	PUNCT
ftr-426	1277	6	;	;	PUNCT
ftr-426	1277	7	rev	rev	PROPN
ftr-426	1277	8	.	.	PROPN
ftr-426	1278	1	rul	rul	PROPN
ftr-426	1278	2	.	.	PUNCT
ftr-426	1279	1	96	96	NUM
ftr-426	1279	2	-	-	SYM
ftr-426	1279	3	32	32	NUM
ftr-426	1279	4	,	,	PUNCT
ftr-426	1279	5	1996	1996	NUM
ftr-426	1279	6	-	-	SYM
ftr-426	1279	7	1	1	NUM
ftr-426	1279	8	c.b	c.b	PROPN
ftr-426	1279	9	.	.	PROPN
ftr-426	1279	10	177	177	NUM
ftr-426	1279	11	(	(	PUNCT
ftr-426	1279	12	ruling	rule	VERB
ftr-426	1279	13	that	that	DET
ftr-426	1279	14	sale	sale	NOUN
ftr-426	1279	15	of	of	ADP
ftr-426	1279	16	residential	residential	ADJ
ftr-426	1279	17	lot	lot	NOUN
ftr-426	1279	18	qualified	qualified	ADJ
ftr-426	1279	19	for	for	ADP
ftr-426	1279	20	nonrecognition	nonrecognition	NOUN
ftr-426	1279	21	treatment	treatment	NOUN
ftr-426	1279	22	even	even	ADV
ftr-426	1279	23	though	though	SCONJ
ftr-426	1279	24	it	it	PRON
ftr-426	1279	25	was	be	AUX
ftr-426	1279	26	not	not	PART
ftr-426	1279	27	involuntarily	involuntarily	ADV
ftr-426	1279	28	converted	convert	VERB
ftr-426	1279	29	as	as	ADV
ftr-426	1279	30	long	long	ADV
ftr-426	1279	31	as	as	SCONJ
ftr-426	1279	32	the	the	DET
ftr-426	1279	33	sale	sale	NOUN
ftr-426	1279	34	occurs	occur	VERB
ftr-426	1279	35	within	within	ADP
ftr-426	1279	36	the	the	DET
ftr-426	1279	37	statutory	statutory	ADJ
ftr-426	1279	38	replacement	replacement	NOUN
ftr-426	1279	39	period	period	NOUN
ftr-426	1279	40	)	)	PUNCT
ftr-426	1279	41	.	.	PUNCT
ftr-426	1280	1	349	349	NUM
ftr-426	1280	2	.	.	PUNCT
ftr-426	1281	1	one	one	NUM
ftr-426	1281	2	hundred	hundred	NUM
ftr-426	1281	3	eighty	eighty	NUM
ftr-426	1281	4	-	-	PUNCT
ftr-426	1281	5	five	five	NUM
ftr-426	1281	6	thousand	thousand	NUM
ftr-426	1281	7	dollars	dollar	NOUN
ftr-426	1281	8	residence	residence	NOUN
ftr-426	1281	9	and	and	CCONJ
ftr-426	1281	10	contents	content	NOUN
ftr-426	1281	11	insurance	insurance	NOUN
ftr-426	1281	12	proceeds	proceed	NOUN
ftr-426	1281	13	+	+	CCONJ
ftr-426	1281	14	$	$	SYM
ftr-426	1281	15	480,000	480,000	NUM
ftr-426	1281	16	net	net	ADJ
ftr-426	1281	17	sale	sale	NOUN
ftr-426	1281	18	proceeds	proceed	NOUN
ftr-426	1281	19	(	(	PUNCT
ftr-426	1281	20	after	after	ADP
ftr-426	1281	21	$	$	SYM
ftr-426	1281	22	50,000	50,000	NUM
ftr-426	1281	23	estimated	estimate	VERB
ftr-426	1281	24	selling	selling	NOUN
ftr-426	1281	25	costs	cost	NOUN
ftr-426	1281	26	)	)	PUNCT
ftr-426	1281	27	=	=	SYM
ftr-426	1281	28	$	$	SYM
ftr-426	1281	29	665,000	665,000	NUM
ftr-426	1281	30	$	$	SYM
ftr-426	1281	31	200,000	200,000	NUM
ftr-426	1281	32	home	home	NOUN
ftr-426	1281	33	mortgage	mortgage	NOUN
ftr-426	1281	34	=	=	PUNCT
ftr-426	1281	35	$	$	SYM
ftr-426	1281	36	465,000	465,000	NUM
ftr-426	1281	37	.	.	PUNCT
ftr-426	1282	1	350	350	NUM
ftr-426	1282	2	.	.	PUNCT
ftr-426	1282	3	see	see	VERB
ftr-426	1282	4	internal	internal	ADJ
ftr-426	1282	5	revenue	revenue	NOUN
ftr-426	1282	6	service	service	NOUN
ftr-426	1282	7	,	,	PUNCT
ftr-426	1282	8	casualties	casualty	NOUN
ftr-426	1282	9	,	,	PUNCT
ftr-426	1282	10	disasters	disaster	NOUN
ftr-426	1282	11	,	,	PUNCT
ftr-426	1282	12	and	and	CCONJ
ftr-426	1282	13	t	t	PROPN
ftr-426	1282	14	hefts	heft	NOUN
ftr-426	1282	15	,	,	PUNCT
ftr-426	1282	16	pub	pub	NOUN
ftr-426	1282	17	.	.	PUNCT
ftr-426	1283	1	547	547	NUM
ftr-426	1283	2	,	,	PUNCT
ftr-426	1283	3	at	at	ADP
ftr-426	1283	4	13	13	NUM
ftr-426	1283	5	-	-	SYM
ftr-426	1283	6	14	14	NUM
ftr-426	1283	7	;	;	PUNCT
ftr-426	1283	8	mccoy	mccoy	PROPN
ftr-426	1283	9	,	,	PUNCT
ftr-426	1283	10	supra	supra	PROPN
ftr-426	1283	11	note	note	NOUN
ftr-426	1283	12	356	356	NUM
ftr-426	1283	13	,	,	PUNCT
ftr-426	1283	14	at	at	ADP
ftr-426	1283	15	a-93	a-93	PROPN
ftr-426	1283	16	through	through	ADP
ftr-426	1283	17	a-94	a-94	PROPN
ftr-426	1283	18	;	;	PUNCT
ftr-426	1283	19	irc	irc	PROPN
ftr-426	1283	20	§	§	PROPN
ftr-426	1283	21	172(a	172(a	PROPN
ftr-426	1283	22	)	)	PUNCT
ftr-426	1283	23	,	,	PUNCT
ftr-426	1283	24	(	(	PUNCT
ftr-426	1283	25	b)(1)(f	b)(1)(f	NOUN
ftr-426	1283	26	)	)	PUNCT
ftr-426	1284	1	(	(	PUNCT
ftr-426	1284	2	describing	describe	VERB
ftr-426	1284	3	three	three	NUM
ftr-426	1284	4	-	-	PUNCT
ftr-426	1284	5	year	year	NOUN
ftr-426	1284	6	carryback	carryback	NOUN
ftr-426	1284	7	period	period	NOUN
ftr-426	1284	8	for	for	ADP
ftr-426	1284	9	any	any	DET
ftr-426	1284	10	casualty	casualty	NOUN
ftr-426	1284	11	losses	loss	NOUN
ftr-426	1284	12	incurred	incur	VERB
ftr-426	1284	13	by	by	ADP
ftr-426	1284	14	ind	ind	NOUN
ftr-426	1284	15	ividuals	ividual	NOUN
ftr-426	1284	16	and	and	CCONJ
ftr-426	1284	17	farmers	farmer	NOUN
ftr-426	1284	18	and	and	CCONJ
ftr-426	1284	19	small	small	ADJ
ftr-426	1284	20	businesses	business	NOUN
ftr-426	1284	21	and	and	CCONJ
ftr-426	1284	22	farmers	farmer	NOUN
ftr-426	1284	23	with	with	ADP
ftr-426	1284	24	presidentially	presidentially	ADV
ftr-426	1284	25	declared	declare	VERB
ftr-426	1284	26	disasters	disaster	NOUN
ftr-426	1284	27	)	)	PUNCT
ftr-426	1284	28	.	.	PUNCT
ftr-426	1285	1	alternatively	alternatively	ADV
ftr-426	1285	2	,	,	PUNCT
ftr-426	1285	3	the	the	DET
ftr-426	1285	4	carryback	carryback	ADJ
ftr-426	1285	5	period	period	NOUN
ftr-426	1285	6	for	for	ADP
ftr-426	1285	7	net	net	ADJ
ftr-426	1285	8	operating	operating	NOUN
ftr-426	1285	9	losses	loss	NOUN
ftr-426	1285	10	is	be	AUX
ftr-426	1285	11	two	two	NUM
ftr-426	1285	12	years	year	NOUN
ftr-426	1285	13	.	.	PUNCT
ftr-426	1286	1	irc	irc	PROPN
ftr-426	1286	2	§	§	PROPN
ftr-426	1286	3	172(b)(1)(a)(i	172(b)(1)(a)(i	NUM
ftr-426	1286	4	)	)	PUNCT
ftr-426	1286	5	.	.	PUNCT
ftr-426	1287	1	351	351	X
ftr-426	1287	2	.	.	PUNCT
ftr-426	1288	1	see	see	VERB
ftr-426	1288	2	rev	rev	PROPN
ftr-426	1288	3	.	.	PROPN
ftr-426	1288	4	rul	rul	PROPN
ftr-426	1288	5	.	.	PUNCT
ftr-426	1289	1	59	59	NUM
ftr-426	1289	2	-	-	SYM
ftr-426	1289	3	398	398	NUM
ftr-426	1289	4	,	,	PUNCT
ftr-426	1289	5	1959	1959	NUM
ftr-426	1289	6	-	-	SYM
ftr-426	1289	7	2	2	NUM
ftr-426	1289	8	c.b	c.b	PROPN
ftr-426	1289	9	.	.	PROPN
ftr-426	1289	10	76	76	NUM
ftr-426	1289	11	;	;	PUNCT
ftr-426	1289	12	millsap	millsap	PROPN
ftr-426	1289	13	v.	v.	PROPN
ftr-426	1289	14	commissioner	commissioner	PROPN
ftr-426	1289	15	,	,	PUNCT
ftr-426	1289	16	46	46	NUM
ftr-426	1289	17	t.c	t.c	PROPN
ftr-426	1289	18	.	.	PROPN
ftr-426	1289	19	751	751	NUM
ftr-426	1289	20	(	(	PUNCT
ftr-426	1289	21	1966	1966	NUM
ftr-426	1289	22	)	)	PUNCT
ftr-426	1289	23	,	,	PUNCT
ftr-426	1289	24	acq	acq	PROPN
ftr-426	1289	25	.	.	PROPN
ftr-426	1289	26	,	,	PUNCT
ftr-426	1289	27	1967	1967	NUM
ftr-426	1289	28	-	-	SYM
ftr-426	1289	29	1	1	NUM
ftr-426	1289	30	c.b	c.b	PROPN
ftr-426	1289	31	.	.	PROPN
ftr-426	1289	32	2	2	NUM
ftr-426	1289	33	,	,	PUNCT
ftr-426	1289	34	aff’d	aff’d	NUM
ftr-426	1289	35	,	,	PUNCT
ftr-426	1289	36	387	387	NUM
ftr-426	1289	37	f.2d	f.2d	NOUN
ftr-426	1289	38	420	420	NUM
ftr-426	1289	39	(	(	PUNCT
ftr-426	1289	40	8th	8th	ADJ
ftr-426	1289	41	cir	cir	NOUN
ftr-426	1289	42	.	.	PUNCT
ftr-426	1289	43	1968	1968	NUM
ftr-426	1289	44	)	)	PUNCT
ftr-426	1289	45	.	.	PUNCT
ftr-426	1290	1	unfortunately	unfortunately	ADV
ftr-426	1290	2	,	,	PUNCT
ftr-426	1290	3	this	this	PRON
ftr-426	1290	4	means	mean	VERB
ftr-426	1290	5	that	that	SCONJ
ftr-426	1290	6	the	the	DET
ftr-426	1290	7	bells	bell	NOUN
ftr-426	1290	8	will	will	AUX
ftr-426	1290	9	not	not	PART
ftr-426	1290	10	receive	receive	VERB
ftr-426	1290	11	any	any	DET
ftr-426	1290	12	tax	tax	NOUN
ftr-426	1290	13	benefit	benefit	NOUN
ftr-426	1290	14	for	for	ADP
ftr-426	1290	15	their	their	PRON
ftr-426	1290	16	uninsured	uninsured	NOUN
ftr-426	1290	17	and	and	CCONJ
ftr-426	1290	18	on	on	ADP
ftr-426	1290	19	the	the	DET
ftr-426	1290	20	land	land	NOUN
ftr-426	1290	21	and	and	CCONJ
ftr-426	1290	22	property	property	NOUN
ftr-426	1290	23	in	in	ADP
ftr-426	1290	24	excess	excess	NOUN
ftr-426	1290	25	of	of	ADP
ftr-426	1290	26	$	$	SYM
ftr-426	1290	27	500,000	500,000	NUM
ftr-426	1290	28	could	could	AUX
ftr-426	1290	29	be	be	AUX
ftr-426	1290	30	deferred	defer	VERB
ftr-426	1290	31	under	under	ADP
ftr-426	1290	32	the	the	DET
ftr-426	1290	33	involuntary	involuntary	ADJ
ftr-426	1290	34	conversion	conversion	NOUN
ftr-426	1290	35	provisions	provision	NOUN
ftr-426	1290	36	if	if	SCONJ
ftr-426	1290	37	a	a	DET
ftr-426	1290	38	new	new	ADJ
ftr-426	1290	39	residence	residence	NOUN
ftr-426	1290	40	is	be	AUX
ftr-426	1290	41	acquired	acquire	VERB
ftr-426	1290	42	no	no	ADV
ftr-426	1290	43	later	later	ADV
ftr-426	1290	44	than	than	ADP
ftr-426	1290	45	december	december	PROPN
ftr-426	1290	46	31	31	NUM
ftr-426	1290	47	,	,	PUNCT
ftr-426	1290	48	2007.348	2007.348	NUM
ftr-426	1290	49	the	the	DET
ftr-426	1290	50	bells	bell	NOUN
ftr-426	1290	51	could	could	AUX
ftr-426	1290	52	use	use	VERB
ftr-426	1290	53	excess	excess	ADJ
ftr-426	1290	54	residential	residential	ADJ
ftr-426	1290	55	sale	sale	NOUN
ftr-426	1290	56	proceeds	proceed	NOUN
ftr-426	1290	57	to	to	PART
ftr-426	1290	58	supplement	supplement	VERB
ftr-426	1290	59	their	their	PRON
ftr-426	1290	60	insurance	insurance	NOUN
ftr-426	1290	61	and	and	CCONJ
ftr-426	1290	62	loan	loan	NOUN
ftr-426	1290	63	proceeds	proceed	NOUN
ftr-426	1290	64	to	to	PART
ftr-426	1290	65	rebuild	rebuild	VERB
ftr-426	1290	66	their	their	PRON
ftr-426	1290	67	business	business	NOUN
ftr-426	1290	68	and	and	CCONJ
ftr-426	1290	69	its	its	PRON
ftr-426	1290	70	contents	content	NOUN
ftr-426	1290	71	and	and	CCONJ
ftr-426	1290	72	perhaps	perhaps	ADV
ftr-426	1290	73	even	even	ADV
ftr-426	1290	74	provide	provide	VERB
ftr-426	1290	75	some	some	DET
ftr-426	1290	76	working	work	VERB
ftr-426	1290	77	capital	capital	NOUN
ftr-426	1290	78	.	.	PUNCT
ftr-426	1291	1	for	for	ADP
ftr-426	1291	2	example	example	NOUN
ftr-426	1291	3	,	,	PUNCT
ftr-426	1291	4	if	if	SCONJ
ftr-426	1291	5	the	the	DET
ftr-426	1291	6	bells	bell	NOUN
ftr-426	1291	7	sold	sell	VERB
ftr-426	1291	8	their	their	PRON
ftr-426	1291	9	residential	residential	ADJ
ftr-426	1291	10	lot	lot	NOUN
ftr-426	1291	11	for	for	ADP
ftr-426	1291	12	$	$	SYM
ftr-426	1291	13	530,000	530,000	NUM
ftr-426	1291	14	,	,	PUNCT
ftr-426	1291	15	they	they	PRON
ftr-426	1291	16	would	would	AUX
ftr-426	1291	17	realize	realize	VERB
ftr-426	1291	18	a	a	DET
ftr-426	1291	19	$	$	SYM
ftr-426	1291	20	500,000	500,000	NUM
ftr-426	1291	21	gain	gain	NOUN
ftr-426	1291	22	on	on	ADP
ftr-426	1291	23	its	its	PRON
ftr-426	1291	24	sale	sale	NOUN
ftr-426	1291	25	in	in	ADP
ftr-426	1291	26	addition	addition	NOUN
ftr-426	1291	27	to	to	ADP
ftr-426	1291	28	the	the	DET
ftr-426	1291	29	$	$	SYM
ftr-426	1291	30	80,000	80,000	NUM
ftr-426	1291	31	gain	gain	NOUN
ftr-426	1291	32	on	on	ADP
ftr-426	1291	33	the	the	DET
ftr-426	1291	34	involuntary	involuntary	ADJ
ftr-426	1291	35	conversion	conversion	NOUN
ftr-426	1291	36	of	of	ADP
ftr-426	1291	37	their	their	PRON
ftr-426	1291	38	residential	residential	ADJ
ftr-426	1291	39	structure	structure	NOUN
ftr-426	1291	40	.	.	PUNCT
ftr-426	1292	1	the	the	DET
ftr-426	1292	2	bells	bell	NOUN
ftr-426	1292	3	would	would	AUX
ftr-426	1292	4	have	have	VERB
ftr-426	1292	5	to	to	PART
ftr-426	1292	6	pay	pay	VERB
ftr-426	1292	7	in	in	ADP
ftr-426	1292	8	full	full	ADJ
ftr-426	1292	9	their	their	PRON
ftr-426	1292	10	$	$	SYM
ftr-426	1292	11	200,000	200,000	NUM
ftr-426	1292	12	home	home	NOUN
ftr-426	1292	13	mortgage	mortgage	NOUN
ftr-426	1292	14	.	.	PUNCT
ftr-426	1293	1	as	as	ADP
ftr-426	1293	2	a	a	DET
ftr-426	1293	3	result	result	NOUN
ftr-426	1293	4	,	,	PUNCT
ftr-426	1293	5	their	their	PRON
ftr-426	1293	6	net	net	ADJ
ftr-426	1293	7	proceeds	proceed	NOUN
ftr-426	1293	8	from	from	ADP
ftr-426	1293	9	their	their	PRON
ftr-426	1293	10	residential	residential	ADJ
ftr-426	1293	11	property	property	NOUN
ftr-426	1293	12	,	,	PUNCT
ftr-426	1293	13	including	include	VERB
ftr-426	1293	14	contents	content	NOUN
ftr-426	1293	15	,	,	PUNCT
ftr-426	1293	16	would	would	AUX
ftr-426	1293	17	be	be	AUX
ftr-426	1293	18	approximately	approximately	ADV
ftr-426	1293	19	$	$	SYM
ftr-426	1293	20	465,000.349	465,000.349	NUM
ftr-426	1293	21	the	the	DET
ftr-426	1293	22	$	$	SYM
ftr-426	1293	23	465,000	465,000	NUM
ftr-426	1293	24	of	of	ADP
ftr-426	1293	25	net	net	ADJ
ftr-426	1293	26	proceeds	proceed	NOUN
ftr-426	1293	27	on	on	ADP
ftr-426	1293	28	their	their	PRON
ftr-426	1293	29	residence	residence	NOUN
ftr-426	1293	30	could	could	AUX
ftr-426	1293	31	be	be	AUX
ftr-426	1293	32	used	use	VERB
ftr-426	1293	33	together	together	ADV
ftr-426	1293	34	with	with	ADP
ftr-426	1293	35	their	their	PRON
ftr-426	1293	36	business	business	NOUN
ftr-426	1293	37	insurance	insurance	NOUN
ftr-426	1293	38	proceeds	proceed	NOUN
ftr-426	1293	39	of	of	ADP
ftr-426	1293	40	$	$	SYM
ftr-426	1293	41	200,000	200,000	NUM
ftr-426	1293	42	to	to	PART
ftr-426	1293	43	acquire	acquire	VERB
ftr-426	1293	44	a	a	DET
ftr-426	1293	45	new	new	ADJ
ftr-426	1293	46	,	,	PUNCT
ftr-426	1293	47	less	less	ADV
ftr-426	1293	48	expensive	expensive	ADJ
ftr-426	1293	49	home	home	NOUN
ftr-426	1293	50	and	and	CCONJ
ftr-426	1293	51	business	business	NOUN
ftr-426	1293	52	.	.	PUNCT
ftr-426	1294	1	in	in	ADP
ftr-426	1294	2	addition	addition	NOUN
ftr-426	1294	3	,	,	PUNCT
ftr-426	1294	4	the	the	DET
ftr-426	1294	5	bells	bell	NOUN
ftr-426	1294	6	could	could	AUX
ftr-426	1294	7	retain	retain	VERB
ftr-426	1294	8	some	some	PRON
ftr-426	1294	9	of	of	ADP
ftr-426	1294	10	this	this	DET
ftr-426	1294	11	$	$	SYM
ftr-426	1294	12	665,000	665,000	NUM
ftr-426	1294	13	cash	cash	NOUN
ftr-426	1294	14	for	for	ADP
ftr-426	1294	15	other	other	ADJ
ftr-426	1294	16	purposes	purpose	NOUN
ftr-426	1294	17	such	such	ADJ
ftr-426	1294	18	as	as	ADP
ftr-426	1294	19	working	work	VERB
ftr-426	1294	20	capital	capital	NOUN
ftr-426	1294	21	for	for	ADP
ftr-426	1294	22	their	their	PRON
ftr-426	1294	23	business	business	NOUN
ftr-426	1294	24	and	and	CCONJ
ftr-426	1294	25	use	use	VERB
ftr-426	1294	26	debt	debt	NOUN
ftr-426	1294	27	including	include	VERB
ftr-426	1294	28	any	any	DET
ftr-426	1294	29	approved	approve	VERB
ftr-426	1294	30	sba	sba	NOUN
ftr-426	1294	31	loans	loan	NOUN
ftr-426	1294	32	to	to	PART
ftr-426	1294	33	re	re	VERB
ftr-426	1294	34	-	-	VERB
ftr-426	1294	35	establish	establish	VERB
ftr-426	1294	36	their	their	PRON
ftr-426	1294	37	home	home	NOUN
ftr-426	1294	38	and	and	CCONJ
ftr-426	1294	39	business	business	NOUN
ftr-426	1294	40	.	.	PUNCT
ftr-426	1295	1	to	to	PART
ftr-426	1295	2	avoid	avoid	VERB
ftr-426	1295	3	recognition	recognition	NOUN
ftr-426	1295	4	of	of	ADP
ftr-426	1295	5	any	any	DET
ftr-426	1295	6	casualty	casualty	NOUN
ftr-426	1295	7	gain	gain	NOUN
ftr-426	1295	8	realized	realize	VERB
ftr-426	1295	9	,	,	PUNCT
ftr-426	1295	10	the	the	DET
ftr-426	1295	11	bells	bell	NOUN
ftr-426	1295	12	would	would	AUX
ftr-426	1295	13	have	have	VERB
ftr-426	1295	14	to	to	PART
ftr-426	1295	15	purchase	purchase	VERB
ftr-426	1295	16	a	a	DET
ftr-426	1295	17	residence	residence	NOUN
ftr-426	1295	18	for	for	ADP
ftr-426	1295	19	at	at	ADV
ftr-426	1295	20	least	least	ADV
ftr-426	1295	21	$	$	SYM
ftr-426	1295	22	155,000	155,000	NUM
ftr-426	1295	23	(	(	PUNCT
ftr-426	1295	24	insurance	insurance	NOUN
ftr-426	1295	25	proceeds	proceed	NOUN
ftr-426	1295	26	with	with	ADP
ftr-426	1295	27	respect	respect	NOUN
ftr-426	1295	28	to	to	ADP
ftr-426	1295	29	their	their	PRON
ftr-426	1295	30	residence	residence	NOUN
ftr-426	1295	31	and	and	CCONJ
ftr-426	1295	32	scheduled	schedule	VERB
ftr-426	1295	33	jewelry	jewelry	NOUN
ftr-426	1295	34	)	)	PUNCT
ftr-426	1295	35	and	and	CCONJ
ftr-426	1295	36	business	business	NOUN
ftr-426	1295	37	property	property	NOUN
ftr-426	1295	38	costing	cost	VERB
ftr-426	1295	39	at	at	ADV
ftr-426	1295	40	least	least	ADV
ftr-426	1295	41	$	$	SYM
ftr-426	1295	42	50,000	50,000	NUM
ftr-426	1295	43	.	.	PUNCT
ftr-426	1296	1	this	this	DET
ftr-426	1296	2	minimal	minimal	ADJ
ftr-426	1296	3	amount	amount	NOUN
ftr-426	1296	4	of	of	ADP
ftr-426	1296	5	reinvestment	reinvestment	NOUN
ftr-426	1296	6	to	to	PART
ftr-426	1296	7	avoid	avoid	VERB
ftr-426	1296	8	gain	gain	NOUN
ftr-426	1296	9	recognition	recognition	NOUN
ftr-426	1296	10	by	by	ADP
ftr-426	1296	11	the	the	DET
ftr-426	1296	12	code	code	NOUN
ftr-426	1296	13	is	be	AUX
ftr-426	1296	14	likely	likely	ADJ
ftr-426	1296	15	significantly	significantly	ADV
ftr-426	1296	16	less	less	ADJ
ftr-426	1296	17	than	than	SCONJ
ftr-426	1296	18	the	the	DET
ftr-426	1296	19	marketplace	marketplace	NOUN
ftr-426	1296	20	will	will	AUX
ftr-426	1296	21	demand	demand	VERB
ftr-426	1296	22	.	.	PUNCT
ftr-426	1297	1	the	the	DET
ftr-426	1297	2	bells	bell	NOUN
ftr-426	1297	3	have	have	VERB
ftr-426	1297	4	many	many	ADJ
ftr-426	1297	5	different	different	ADJ
ftr-426	1297	6	options	option	NOUN
ftr-426	1297	7	for	for	ADP
ftr-426	1297	8	minimizing	minimize	VERB
ftr-426	1297	9	the	the	DET
ftr-426	1297	10	tax	tax	NOUN
ftr-426	1297	11	costs	cost	NOUN
ftr-426	1297	12	of	of	ADP
ftr-426	1297	13	their	their	PRON
ftr-426	1297	14	casualty	casualty	NOUN
ftr-426	1297	15	gains	gain	NOUN
ftr-426	1297	16	and	and	CCONJ
ftr-426	1297	17	re	re	VERB
ftr-426	1297	18	-	-	VERB
ftr-426	1297	19	establishing	establish	VERB
ftr-426	1297	20	their	their	PRON
ftr-426	1297	21	home	home	NOUN
ftr-426	1297	22	and	and	CCONJ
ftr-426	1297	23	business	business	NOUN
ftr-426	1297	24	.	.	PUNCT
ftr-426	1298	1	unfortunately	unfortunately	ADV
ftr-426	1298	2	,	,	PUNCT
ftr-426	1298	3	the	the	DET
ftr-426	1298	4	bells	bell	NOUN
ftr-426	1298	5	may	may	AUX
ftr-426	1298	6	have	have	VERB
ftr-426	1298	7	to	to	PART
ftr-426	1298	8	incur	incur	VERB
ftr-426	1298	9	more	more	ADJ
ftr-426	1298	10	debt	debt	NOUN
ftr-426	1298	11	,	,	PUNCT
ftr-426	1298	12	so	so	SCONJ
ftr-426	1298	13	they	they	PRON
ftr-426	1298	14	must	must	AUX
ftr-426	1298	15	carefully	carefully	ADV
ftr-426	1298	16	analyze	analyze	VERB
ftr-426	1298	17	their	their	PRON
ftr-426	1298	18	future	future	ADJ
ftr-426	1298	19	cash	cash	NOUN
ftr-426	1298	20	flow	flow	NOUN
ftr-426	1298	21	to	to	PART
ftr-426	1298	22	ensure	ensure	VERB
ftr-426	1298	23	that	that	SCONJ
ftr-426	1298	24	they	they	PRON
ftr-426	1298	25	can	can	AUX
ftr-426	1298	26	support	support	VERB
ftr-426	1298	27	any	any	DET
ftr-426	1298	28	increased	increase	VERB
ftr-426	1298	29	level	level	NOUN
ftr-426	1298	30	of	of	ADP
ftr-426	1298	31	indebtedness	indebtedness	NOUN
ftr-426	1298	32	.	.	PUNCT
ftr-426	1299	1	the	the	DET
ftr-426	1299	2	bells	bell	NOUN
ftr-426	1299	3	should	should	AUX
ftr-426	1299	4	consult	consult	VERB
ftr-426	1299	5	competent	competent	ADJ
ftr-426	1299	6	professionals	professional	NOUN
ftr-426	1299	7	to	to	PART
ftr-426	1299	8	assist	assist	VERB
ftr-426	1299	9	them	they	PRON
ftr-426	1299	10	in	in	ADP
ftr-426	1299	11	their	their	PRON
ftr-426	1299	12	tax	tax	NOUN
ftr-426	1299	13	and	and	CCONJ
ftr-426	1299	14	financial	financial	ADJ
ftr-426	1299	15	analyses	analysis	NOUN
ftr-426	1299	16	.	.	PUNCT
ftr-426	1300	1	the	the	DET
ftr-426	1300	2	bells	bell	NOUN
ftr-426	1300	3	will	will	AUX
ftr-426	1300	4	also	also	ADV
ftr-426	1300	5	want	want	VERB
ftr-426	1300	6	to	to	PART
ftr-426	1300	7	ensure	ensure	VERB
ftr-426	1300	8	that	that	SCONJ
ftr-426	1300	9	they	they	PRON
ftr-426	1300	10	maximize	maximize	VERB
ftr-426	1300	11	any	any	DET
ftr-426	1300	12	tax	tax	NOUN
ftr-426	1300	13	benefits	benefit	NOUN
ftr-426	1300	14	from	from	ADP
ftr-426	1300	15	their	their	PRON
ftr-426	1300	16	realized	realize	VERB
ftr-426	1300	17	casualty	casualty	NOUN
ftr-426	1300	18	losses	loss	NOUN
ftr-426	1300	19	.	.	PUNCT
ftr-426	1301	1	c.	c.	PROPN
ftr-426	1301	2	casualty	casualty	PROPN
ftr-426	1301	3	losses	loss	NOUN
ftr-426	1301	4	disaster	disaster	NOUN
ftr-426	1301	5	victims	victim	NOUN
ftr-426	1301	6	may	may	AUX
ftr-426	1301	7	realize	realize	VERB
ftr-426	1301	8	casualty	casualty	NOUN
ftr-426	1301	9	losses	loss	NOUN
ftr-426	1301	10	in	in	ADP
ftr-426	1301	11	addition	addition	NOUN
ftr-426	1301	12	to	to	ADP
ftr-426	1301	13	or	or	CCONJ
ftr-426	1301	14	in	in	ADP
ftr-426	1301	15	lieu	lieu	NOUN
ftr-426	1301	16	of	of	ADP
ftr-426	1301	17	realizing	realize	VERB
ftr-426	1301	18	casualty	casualty	NOUN
ftr-426	1301	19	gains.350	gains.350	PROPN
ftr-426	1301	20	casualty	casualty	NOUN
ftr-426	1301	21	losses	loss	NOUN
ftr-426	1301	22	must	must	AUX
ftr-426	1301	23	be	be	AUX
ftr-426	1301	24	attributable	attributable	ADJ
ftr-426	1301	25	to	to	ADP
ftr-426	1301	26	a	a	DET
ftr-426	1301	27	loss	loss	NOUN
ftr-426	1301	28	of	of	ADP
ftr-426	1301	29	property	property	NOUN
ftr-426	1301	30	and	and	CCONJ
ftr-426	1301	31	do	do	AUX
ftr-426	1301	32	not	not	PART
ftr-426	1301	33	include	include	VERB
ftr-426	1301	34	any	any	DET
ftr-426	1301	35	unreimbursed	unreimbursed	ADJ
ftr-426	1301	36	additional	additional	ADJ
ftr-426	1301	37	living	living	NOUN
ftr-426	1301	38	expenses	expense	NOUN
ftr-426	1301	39	resulting	result	VERB
ftr-426	1301	40	from	from	ADP
ftr-426	1301	41	a	a	DET
ftr-426	1301	42	casualty.351	casualty.351	NOUN
ftr-426	1301	43	under	under	ADP
ftr-426	1301	44	the	the	DET
ftr-426	1301	45	code	code	NOUN
ftr-426	1301	46	,	,	PUNCT
ftr-426	1301	47	casualty	casualty	NOUN
ftr-426	1301	48	losses	loss	NOUN
ftr-426	1301	49	generally	generally	ADV
ftr-426	1301	50	arise	arise	VERB
ftr-426	1301	51	2005	2005	NUM
ftr-426	1301	52	]	]	PUNCT
ftr-426	1301	53	anatomy	anatomy	NOUN
ftr-426	1301	54	of	of	ADP
ftr-426	1301	55	a	a	DET
ftr-426	1301	56	disaster	disaster	NOUN
ftr-426	1301	57	1003	1003	NUM
ftr-426	1301	58	uncompensated	uncompensate	VERB
ftr-426	1301	59	additional	additional	ADJ
ftr-426	1301	60	living	living	NOUN
ftr-426	1301	61	expenses	expense	NOUN
ftr-426	1301	62	resulting	result	VERB
ftr-426	1301	63	from	from	ADP
ftr-426	1301	64	the	the	DET
ftr-426	1301	65	fire	fire	NOUN
ftr-426	1301	66	.	.	PUNCT
ftr-426	1302	1	the	the	DET
ftr-426	1302	2	bells	bell	NOUN
ftr-426	1302	3	estimated	estimate	VERB
ftr-426	1302	4	that	that	SCONJ
ftr-426	1302	5	these	these	DET
ftr-426	1302	6	costs	cost	NOUN
ftr-426	1302	7	were	be	AUX
ftr-426	1302	8	in	in	ADP
ftr-426	1302	9	excess	excess	NOUN
ftr-426	1302	10	of	of	ADP
ftr-426	1302	11	$	$	SYM
ftr-426	1302	12	10,000	10,000	NUM
ftr-426	1302	13	.	.	PUNCT
ftr-426	1303	1	352	352	NUM
ftr-426	1303	2	.	.	PUNCT
ftr-426	1304	1	see	see	VERB
ftr-426	1304	2	regs	reg	NOUN
ftr-426	1304	3	.	.	PUNCT
ftr-426	1305	1	§	§	PROPN
ftr-426	1305	2	1.165	1.165	NUM
ftr-426	1305	3	-	-	PUNCT
ftr-426	1305	4	7(b)(1	7(b)(1	NUM
ftr-426	1305	5	)	)	PUNCT
ftr-426	1305	6	(	(	PUNCT
ftr-426	1305	7	setting	set	VERB
ftr-426	1305	8	forth	forth	ADP
ftr-426	1305	9	rule	rule	NOUN
ftr-426	1305	10	for	for	ADP
ftr-426	1305	11	determining	determine	VERB
ftr-426	1305	12	the	the	DET
ftr-426	1305	13	amount	amount	NOUN
ftr-426	1305	14	of	of	ADP
ftr-426	1305	15	the	the	DET
ftr-426	1305	16	loss	loss	NOUN
ftr-426	1305	17	for	for	ADP
ftr-426	1305	18	a	a	DET
ftr-426	1305	19	qualifying	qualifying	NOUN
ftr-426	1305	20	casualty	casualty	NOUN
ftr-426	1305	21	loss	loss	NOUN
ftr-426	1305	22	)	)	PUNCT
ftr-426	1305	23	.	.	PUNCT
ftr-426	1306	1	353	353	NUM
ftr-426	1306	2	.	.	PUNCT
ftr-426	1307	1	i	i	PRON
ftr-426	1307	2	d.	d.	VERB
ftr-426	1307	3	the	the	DET
ftr-426	1307	4	exception	exception	NOUN
ftr-426	1307	5	to	to	ADP
ftr-426	1307	6	this	this	DET
ftr-426	1307	7	rule	rule	NOUN
ftr-426	1307	8	is	be	AUX
ftr-426	1307	9	if	if	SCONJ
ftr-426	1307	10	the	the	DET
ftr-426	1307	11	property	property	NOUN
ftr-426	1307	12	was	be	AUX
ftr-426	1307	13	used	use	VERB
ftr-426	1307	14	in	in	ADP
ftr-426	1307	15	a	a	DET
ftr-426	1307	16	trade	trade	NOUN
ftr-426	1307	17	or	or	CCONJ
ftr-426	1307	18	business	business	NOUN
ftr-426	1307	19	or	or	CCONJ
ftr-426	1307	20	held	hold	VERB
ftr-426	1307	21	for	for	ADP
ftr-426	1307	22	the	the	DET
ftr-426	1307	23	production	production	NOUN
ftr-426	1307	24	of	of	ADP
ftr-426	1307	25	income	income	NOUN
ftr-426	1307	26	and	and	CCONJ
ftr-426	1307	27	it	it	PRON
ftr-426	1307	28	is	be	AUX
ftr-426	1307	29	totally	totally	ADV
ftr-426	1307	30	destroyed	destroy	VERB
ftr-426	1307	31	by	by	ADP
ftr-426	1307	32	the	the	DET
ftr-426	1307	33	casualty	casualty	NOUN
ftr-426	1307	34	.	.	PUNCT
ftr-426	1308	1	regs	regs	PROPN
ftr-426	1308	2	.	.	PUNCT
ftr-426	1309	1	§	§	PROPN
ftr-426	1309	2	1.165	1.165	NUM
ftr-426	1309	3	-	-	SYM
ftr-426	1309	4	7(b)(1)(ii	7(b)(1)(ii	NUM
ftr-426	1309	5	)	)	PUNCT
ftr-426	1309	6	.	.	PUNCT
ftr-426	1310	1	354	354	NUM
ftr-426	1310	2	.	.	PUNCT
ftr-426	1311	1	this	this	DET
ftr-426	1311	2	result	result	NOUN
ftr-426	1311	3	may	may	AUX
ftr-426	1311	4	not	not	PART
ftr-426	1311	5	be	be	AUX
ftr-426	1311	6	true	true	ADJ
ftr-426	1311	7	if	if	SCONJ
ftr-426	1311	8	a	a	DET
ftr-426	1311	9	taxpayer	taxpayer	NOUN
ftr-426	1311	10	inherited	inherit	VERB
ftr-426	1311	11	the	the	DET
ftr-426	1311	12	property	property	NOUN
ftr-426	1311	13	and	and	CCONJ
ftr-426	1311	14	received	receive	VERB
ftr-426	1311	15	a	a	DET
ftr-426	1311	16	stepped	step	VERB
ftr-426	1311	17	-	-	PUNCT
ftr-426	1311	18	up	up	ADP
ftr-426	1311	19	basis	basis	NOUN
ftr-426	1311	20	in	in	ADP
ftr-426	1311	21	the	the	DET
ftr-426	1311	22	property	property	NOUN
ftr-426	1311	23	,	,	PUNCT
ftr-426	1311	24	which	which	PRON
ftr-426	1311	25	represents	represent	VERB
ftr-426	1311	26	appreciation	appreciation	NOUN
ftr-426	1311	27	in	in	ADP
ftr-426	1311	28	the	the	DET
ftr-426	1311	29	property	property	NOUN
ftr-426	1311	30	that	that	PRON
ftr-426	1311	31	has	have	AUX
ftr-426	1311	32	never	never	ADV
ftr-426	1311	33	been	be	AUX
ftr-426	1311	34	subject	subject	ADJ
ftr-426	1311	35	to	to	ADP
ftr-426	1311	36	income	income	NOUN
ftr-426	1311	37	tax	tax	NOUN
ftr-426	1311	38	.	.	PUNCT
ftr-426	1312	1	see	see	VERB
ftr-426	1312	2	irc	irc	PROPN
ftr-426	1312	3	§	§	PROPN
ftr-426	1312	4	1014(a	1014(a	NUM
ftr-426	1312	5	)	)	PUNCT
ftr-426	1312	6	.	.	PUNCT
ftr-426	1313	1	355	355	NUM
ftr-426	1313	2	.	.	PUNCT
ftr-426	1314	1	see	see	VERB
ftr-426	1314	2	for	for	ADP
ftr-426	1314	3	example	example	NOUN
ftr-426	1314	4	jeannette	jeannette	PROPN
ftr-426	1314	5	steele	steele	PROPN
ftr-426	1314	6	,	,	PUNCT
ftr-426	1314	7	after	after	SCONJ
ftr-426	1314	8	the	the	DET
ftr-426	1314	9	fires	fire	NOUN
ftr-426	1314	10	:	:	PUNCT
ftr-426	1314	11	insurance	insurance	NOUN
ftr-426	1314	12	shortfall	shortfall	NOUN
ftr-426	1314	13	,	,	PUNCT
ftr-426	1314	14	the	the	DET
ftr-426	1314	15	san	san	PROPN
ftr-426	1314	16	diego	diego	PROPN
ftr-426	1314	17	union	union	PROPN
ftr-426	1314	18	-	-	PUNCT
ftr-426	1314	19	trib	trib	PROPN
ftr-426	1314	20	.	.	PROPN
ftr-426	1314	21	,	,	PUNCT
ftr-426	1314	22	mar	mar	PROPN
ftr-426	1314	23	.	.	PROPN
ftr-426	1314	24	21	21	NUM
ftr-426	1314	25	,	,	PUNCT
ftr-426	1314	26	2004	2004	NUM
ftr-426	1314	27	,	,	PUNCT
ftr-426	1314	28	at	at	ADP
ftr-426	1314	29	b1	b1	NOUN
ftr-426	1314	30	,	,	PUNCT
ftr-426	1314	31	b5	b5	PROPN
ftr-426	1314	32	(	(	PUNCT
ftr-426	1314	33	describing	describe	VERB
ftr-426	1314	34	that	that	SCONJ
ftr-426	1314	35	because	because	SCONJ
ftr-426	1314	36	of	of	ADP
ftr-426	1314	37	significant	significant	ADJ
ftr-426	1314	38	insurance	insurance	NOUN
ftr-426	1314	39	shortfalls	shortfall	VERB
ftr-426	1314	40	many	many	ADJ
ftr-426	1314	41	fire	fire	NOUN
ftr-426	1314	42	victims	victim	NOUN
ftr-426	1314	43	will	will	AUX
ftr-426	1314	44	need	need	VERB
ftr-426	1314	45	second	second	ADJ
ftr-426	1314	46	mortgages	mortgage	NOUN
ftr-426	1314	47	or	or	CCONJ
ftr-426	1314	48	drain	drain	VERB
ftr-426	1314	49	their	their	PRON
ftr-426	1314	50	savings	saving	NOUN
ftr-426	1314	51	accounts	account	NOUN
ftr-426	1314	52	to	to	PART
ftr-426	1314	53	rebuild	rebuild	VERB
ftr-426	1314	54	)	)	PUNCT
ftr-426	1314	55	;	;	PUNCT
ftr-426	1314	56	jeanette	jeanette	PROPN
ftr-426	1314	57	steele	steele	PROPN
ftr-426	1314	58	,	,	PUNCT
ftr-426	1314	59	after	after	ADP
ftr-426	1314	60	the	the	DET
ftr-426	1314	61	fires	fire	NOUN
ftr-426	1314	62	:	:	PUNCT
ftr-426	1314	63	owner	owner	NOUN
ftr-426	1314	64	fears	fear	VERB
ftr-426	1314	65	for	for	ADP
ftr-426	1314	66	quality	quality	NOUN
ftr-426	1314	67	of	of	ADP
ftr-426	1314	68	life	life	NOUN
ftr-426	1314	69	,	,	PUNCT
ftr-426	1314	70	ranch	ranch	NOUN
ftr-426	1314	71	,	,	PUNCT
ftr-426	1314	72	the	the	DET
ftr-426	1314	73	san	san	PROPN
ftr-426	1314	74	diego	diego	PROPN
ftr-426	1314	75	union	union	PROPN
ftr-426	1314	76	-	-	PUNCT
ftr-426	1314	77	trib	trib	PROPN
ftr-426	1314	78	.	.	PROPN
ftr-426	1314	79	,	,	PUNCT
ftr-426	1314	80	mar	mar	PROPN
ftr-426	1314	81	.	.	PROPN
ftr-426	1314	82	21	21	NUM
ftr-426	1314	83	,	,	PUNCT
ftr-426	1314	84	2004	2004	NUM
ftr-426	1314	85	,	,	PUNCT
ftr-426	1314	86	at	at	ADP
ftr-426	1314	87	b4	b4	NOUN
ftr-426	1314	88	(	(	PUNCT
ftr-426	1314	89	describing	describe	VERB
ftr-426	1314	90	the	the	DET
ftr-426	1314	91	challenges	challenge	NOUN
ftr-426	1314	92	of	of	ADP
ftr-426	1314	93	inadequate	inadequate	ADJ
ftr-426	1314	94	insurance	insurance	NOUN
ftr-426	1314	95	coverage	coverage	NOUN
ftr-426	1314	96	)	)	PUNCT
ftr-426	1314	97	;	;	PUNCT
ftr-426	1314	98	jeanette	jeanette	PROPN
ftr-426	1314	99	steele	steele	PROPN
ftr-426	1314	100	,	,	PUNCT
ftr-426	1314	101	agent	agent	NOUN
ftr-426	1314	102	told	tell	VERB
ftr-426	1314	103	scripps	scripps	ADJ
ftr-426	1314	104	ranch	ranch	NOUN
ftr-426	1314	105	man	man	NOUN
ftr-426	1314	106	he	he	PRON
ftr-426	1314	107	had	have	VERB
ftr-426	1314	108	enough	enough	ADJ
ftr-426	1314	109	home	home	NOUN
ftr-426	1314	110	insurance	insurance	NOUN
ftr-426	1314	111	,	,	PUNCT
ftr-426	1314	112	the	the	DET
ftr-426	1314	113	san	san	PROPN
ftr-426	1314	114	diego	diego	PROPN
ftr-426	1314	115	union	union	PROPN
ftr-426	1314	116	-	-	PUNCT
ftr-426	1314	117	trib	trib	PROPN
ftr-426	1314	118	.	.	PROPN
ftr-426	1314	119	,	,	PUNCT
ftr-426	1314	120	mar	mar	PROPN
ftr-426	1314	121	.	.	PROPN
ftr-426	1314	122	21	21	NUM
ftr-426	1314	123	,	,	PUNCT
ftr-426	1314	124	2004	2004	NUM
ftr-426	1314	125	,	,	PUNCT
ftr-426	1314	126	at	at	ADP
ftr-426	1314	127	b4	b4	NOUN
ftr-426	1314	128	(	(	PUNCT
ftr-426	1314	129	describing	describe	VERB
ftr-426	1314	130	$	$	SYM
ftr-426	1314	131	223,362	223,362	NUM
ftr-426	1314	132	shortfall	shortfall	NOUN
ftr-426	1314	133	to	to	PART
ftr-426	1314	134	rebuild	rebuild	VERB
ftr-426	1314	135	home	home	ADV
ftr-426	1314	136	that	that	PRON
ftr-426	1314	137	victim	victim	NOUN
ftr-426	1314	138	believed	believe	VERB
ftr-426	1314	139	was	be	AUX
ftr-426	1314	140	adequately	adequately	ADV
ftr-426	1314	141	insured	insure	VERB
ftr-426	1314	142	)	)	PUNCT
ftr-426	1314	143	.	.	PUNCT
ftr-426	1315	1	356	356	NUM
ftr-426	1315	2	.	.	PUNCT
ftr-426	1315	3	see	see	VERB
ftr-426	1315	4	john	john	PROPN
ftr-426	1315	5	c.	c.	PROPN
ftr-426	1315	6	mccoy	mccoy	PROPN
ftr-426	1315	7	,	,	PUNCT
ftr-426	1315	8	esq	esq	PROPN
ftr-426	1315	9	.	.	PROPN
ftr-426	1315	10	,	,	PUNCT
ftr-426	1315	11	loss	loss	NOUN
ftr-426	1315	12	deductions	deduction	NOUN
ftr-426	1315	13	,	,	PUNCT
ftr-426	1315	14	527	527	NUM
ftr-426	1315	15	-	-	PUNCT
ftr-426	1315	16	2d	2d	NUM
ftr-426	1315	17	tax	tax	NOUN
ftr-426	1315	18	m	m	NOUN
ftr-426	1315	19	anagement	anagement	ADJ
ftr-426	1315	20	portfolio	portfolio	NOUN
ftr-426	1315	21	(	(	PUNCT
ftr-426	1315	22	explaining	explain	VERB
ftr-426	1315	23	that	that	SCONJ
ftr-426	1315	24	a	a	DET
ftr-426	1315	25	taxpayer	taxpayer	NOUN
ftr-426	1315	26	can	can	AUX
ftr-426	1315	27	not	not	PART
ftr-426	1315	28	claim	claim	VERB
ftr-426	1315	29	a	a	DET
ftr-426	1315	30	loss	loss	NOUN
ftr-426	1315	31	on	on	ADP
ftr-426	1315	32	income	income	NOUN
ftr-426	1315	33	that	that	PRON
ftr-426	1315	34	has	have	AUX
ftr-426	1315	35	not	not	PART
ftr-426	1315	36	been	be	AUX
ftr-426	1315	37	recognized	recognize	VERB
ftr-426	1315	38	for	for	ADP
ftr-426	1315	39	tax	tax	NOUN
ftr-426	1315	40	purposes	purpose	NOUN
ftr-426	1315	41	)	)	PUNCT
ftr-426	1315	42	.	.	PUNCT
ftr-426	1316	1	357	357	NUM
ftr-426	1316	2	.	.	PUNCT
ftr-426	1316	3	see	see	VERB
ftr-426	1316	4	irc	irc	PROPN
ftr-426	1316	5	§	§	PROPN
ftr-426	1316	6	1001(a	1001(a	NOUN
ftr-426	1316	7	)	)	PUNCT
ftr-426	1316	8	.	.	PUNCT
ftr-426	1317	1	358	358	NUM
ftr-426	1317	2	.	.	PUNCT
ftr-426	1318	1	see	see	VERB
ftr-426	1318	2	irc§	irc§	PROPN
ftr-426	1318	3	165(c)(1	165(c)(1	NUM
ftr-426	1318	4	)	)	PUNCT
ftr-426	1318	5	,	,	PUNCT
ftr-426	1318	6	(	(	PUNCT
ftr-426	1318	7	2	2	NUM
ftr-426	1318	8	)	)	PUNCT
ftr-426	1318	9	.	.	PUNCT
ftr-426	1319	1	359	359	X
ftr-426	1319	2	.	.	PUNCT
ftr-426	1320	1	irc	irc	PROPN
ftr-426	1320	2	§	§	PROPN
ftr-426	1320	3	165(c	165(c	PROPN
ftr-426	1320	4	)	)	PUNCT
ftr-426	1320	5	.	.	PUNCT
ftr-426	1321	1	360	360	NUM
ftr-426	1321	2	.	.	PUNCT
ftr-426	1322	1	irc	irc	PROPN
ftr-426	1322	2	§	§	PROPN
ftr-426	1322	3	165(c)(3	165(c)(3	NOUN
ftr-426	1322	4	)	)	PUNCT
ftr-426	1322	5	.	.	PUNCT
ftr-426	1323	1	361	361	X
ftr-426	1323	2	.	.	PUNCT
ftr-426	1324	1	internal	internal	ADJ
ftr-426	1324	2	revenue	revenue	NOUN
ftr-426	1324	3	service	service	NOUN
ftr-426	1324	4	,	,	PUNCT
ftr-426	1324	5	casualties	casualty	NOUN
ftr-426	1324	6	,	,	PUNCT
ftr-426	1324	7	disasters	disaster	NOUN
ftr-426	1324	8	,	,	PUNCT
ftr-426	1324	9	and	and	CCONJ
ftr-426	1324	10	thefts	theft	NOUN
ftr-426	1324	11	,	,	PUNCT
ftr-426	1324	12	pub	pub	NOUN
ftr-426	1324	13	.	.	PUNCT
ftr-426	1325	1	547	547	NUM
ftr-426	1325	2	,	,	PUNCT
ftr-426	1325	3	at	at	ADP
ftr-426	1325	4	2	2	NUM
ftr-426	1325	5	(	(	PUNCT
ftr-426	1325	6	defining	define	VERB
ftr-426	1325	7	“	"	PUNCT
ftr-426	1325	8	sudden	sudden	ADJ
ftr-426	1325	9	”	"	PUNCT
ftr-426	1325	10	as	as	ADP
ftr-426	1325	11	swift	swift	ADJ
ftr-426	1325	12	,	,	PUNCT
ftr-426	1325	13	not	not	PART
ftr-426	1325	14	gradual	gradual	ADJ
ftr-426	1325	15	or	or	CCONJ
ftr-426	1325	16	progressive	progressive	ADJ
ftr-426	1325	17	;	;	PUNCT
ftr-426	1325	18	“	"	PUNCT
ftr-426	1325	19	unexpected	unexpected	ADJ
ftr-426	1325	20	”	"	PUNCT
ftr-426	1325	21	as	as	SCONJ
ftr-426	1325	22	ord	ord	PROPN
ftr-426	1325	23	inarily	inarily	ADV
ftr-426	1325	24	unanticipated	unanticipate	VERB
ftr-426	1325	25	and	and	CCONJ
ftr-426	1325	26	unintended	unintended	ADJ
ftr-426	1325	27	;	;	PUNCT
ftr-426	1325	28	and	and	CCONJ
ftr-426	1325	29	“	"	PUNCT
ftr-426	1325	30	unusual	unusual	ADJ
ftr-426	1325	31	”	"	PUNCT
ftr-426	1325	32	as	as	ADP
ftr-426	1325	33	not	not	PART
ftr-426	1325	34	a	a	DET
ftr-426	1325	35	day	day	NOUN
ftr-426	1325	36	-	-	PUNCT
ftr-426	1325	37	to	to	ADP
ftr-426	1325	38	-	-	PUNCT
ftr-426	1325	39	day	day	NOUN
ftr-426	1325	40	occurrence	occurrence	NOUN
ftr-426	1325	41	and	and	CCONJ
ftr-426	1325	42	not	not	PART
ftr-426	1325	43	typically	typically	ADV
ftr-426	1325	44	engaged	engage	VERB
ftr-426	1325	45	in	in	ADP
ftr-426	1325	46	)	)	PUNCT
ftr-426	1325	47	.	.	PUNCT
ftr-426	1326	1	when	when	SCONJ
ftr-426	1326	2	disaster	disaster	NOUN
ftr-426	1326	3	relief	relief	NOUN
ftr-426	1326	4	received	receive	VERB
ftr-426	1326	5	for	for	ADP
ftr-426	1326	6	damaged	damage	VERB
ftr-426	1326	7	or	or	CCONJ
ftr-426	1326	8	destroyed	destroy	VERB
ftr-426	1326	9	property	property	NOUN
ftr-426	1326	10	is	be	AUX
ftr-426	1326	11	less	less	ADJ
ftr-426	1326	12	than	than	ADP
ftr-426	1326	13	the	the	DET
ftr-426	1326	14	taxpayer	taxpayer	NOUN
ftr-426	1326	15	’s	’s	PART
ftr-426	1326	16	adjusted	adjust	VERB
ftr-426	1326	17	basis	basis	NOUN
ftr-426	1326	18	in	in	ADP
ftr-426	1326	19	her	her	PRON
ftr-426	1326	20	property.352	property.352	NOUN
ftr-426	1326	21	in	in	ADP
ftr-426	1326	22	most	most	ADJ
ftr-426	1326	23	cases	case	NOUN
ftr-426	1326	24	,	,	PUNCT
ftr-426	1326	25	the	the	DET
ftr-426	1326	26	loss	loss	NOUN
ftr-426	1326	27	may	may	AUX
ftr-426	1326	28	not	not	PART
ftr-426	1326	29	exceed	exceed	VERB
ftr-426	1326	30	the	the	DET
ftr-426	1326	31	taxpayer	taxpayer	NOUN
ftr-426	1326	32	’s	’s	PART
ftr-426	1326	33	decrease	decrease	NOUN
ftr-426	1326	34	in	in	ADP
ftr-426	1326	35	the	the	DET
ftr-426	1326	36	value.353	value.353	PROPN
ftr-426	1326	37	accordingly	accordingly	ADV
ftr-426	1326	38	,	,	PUNCT
ftr-426	1326	39	the	the	DET
ftr-426	1326	40	loss	loss	NOUN
ftr-426	1326	41	is	be	AUX
ftr-426	1326	42	limited	limit	VERB
ftr-426	1326	43	to	to	ADP
ftr-426	1326	44	the	the	DET
ftr-426	1326	45	taxpayer	taxpayer	NOUN
ftr-426	1326	46	’s	’s	PART
ftr-426	1326	47	actual	actual	ADJ
ftr-426	1326	48	investment	investment	NOUN
ftr-426	1326	49	in	in	ADP
ftr-426	1326	50	the	the	DET
ftr-426	1326	51	property	property	NOUN
ftr-426	1326	52	and	and	CCONJ
ftr-426	1326	53	no	no	DET
ftr-426	1326	54	deduction	deduction	NOUN
ftr-426	1326	55	is	be	AUX
ftr-426	1326	56	allowed	allow	VERB
ftr-426	1326	57	for	for	ADP
ftr-426	1326	58	a	a	DET
ftr-426	1326	59	loss	loss	NOUN
ftr-426	1326	60	in	in	ADP
ftr-426	1326	61	unrealized	unrealized	ADJ
ftr-426	1326	62	appreciation	appreciation	NOUN
ftr-426	1326	63	in	in	ADP
ftr-426	1326	64	the	the	DET
ftr-426	1326	65	property.354	property.354	NOUN
ftr-426	1326	66	in	in	ADP
ftr-426	1326	67	cases	case	NOUN
ftr-426	1326	68	where	where	SCONJ
ftr-426	1326	69	property	property	NOUN
ftr-426	1326	70	values	value	NOUN
ftr-426	1326	71	have	have	AUX
ftr-426	1326	72	appreciated	appreciate	VERB
ftr-426	1326	73	greatly	greatly	ADV
ftr-426	1326	74	and	and	CCONJ
ftr-426	1326	75	insurance	insurance	NOUN
ftr-426	1326	76	coverage	coverage	NOUN
ftr-426	1326	77	is	be	AUX
ftr-426	1326	78	inadequate,355	inadequate,355	PROPN
ftr-426	1326	79	the	the	DET
ftr-426	1326	80	decline	decline	NOUN
ftr-426	1326	81	in	in	ADP
ftr-426	1326	82	the	the	DET
ftr-426	1326	83	property	property	NOUN
ftr-426	1326	84	’s	’s	PART
ftr-426	1326	85	value	value	NOUN
ftr-426	1326	86	will	will	AUX
ftr-426	1326	87	exceed	exceed	VERB
ftr-426	1326	88	the	the	DET
ftr-426	1326	89	insurance	insurance	NOUN
ftr-426	1326	90	proceeds	proceed	NOUN
ftr-426	1326	91	,	,	PUNCT
ftr-426	1326	92	giving	give	VERB
ftr-426	1326	93	rise	rise	NOUN
ftr-426	1326	94	to	to	ADP
ftr-426	1326	95	a	a	DET
ftr-426	1326	96	nondeductible	nondeductible	ADJ
ftr-426	1326	97	loss	loss	NOUN
ftr-426	1326	98	in	in	ADP
ftr-426	1326	99	unrealized	unrealized	ADJ
ftr-426	1326	100	appreciation.356	appreciation.356	NOUN
ftr-426	1326	101	because	because	SCONJ
ftr-426	1326	102	the	the	DET
ftr-426	1326	103	insurance	insurance	NOUN
ftr-426	1326	104	proceeds	proceed	NOUN
ftr-426	1326	105	exceed	exceed	VERB
ftr-426	1326	106	the	the	DET
ftr-426	1326	107	taxpayer	taxpayer	NOUN
ftr-426	1326	108	’s	’s	PART
ftr-426	1326	109	adjusted	adjusted	ADJ
ftr-426	1326	110	basis	basis	NOUN
ftr-426	1326	111	in	in	ADP
ftr-426	1326	112	her	her	PRON
ftr-426	1326	113	property	property	NOUN
ftr-426	1326	114	,	,	PUNCT
ftr-426	1326	115	the	the	DET
ftr-426	1326	116	taxpayer	taxpayer	NOUN
ftr-426	1326	117	has	have	AUX
ftr-426	1326	118	realized	realize	VERB
ftr-426	1326	119	a	a	DET
ftr-426	1326	120	casualty	casualty	NOUN
ftr-426	1326	121	gain	gain	NOUN
ftr-426	1326	122	and	and	CCONJ
ftr-426	1326	123	not	not	PART
ftr-426	1326	124	a	a	DET
ftr-426	1326	125	casualty	casualty	NOUN
ftr-426	1326	126	loss.357	loss.357	NOUN
ftr-426	1326	127	a	a	DET
ftr-426	1326	128	disaster	disaster	NOUN
ftr-426	1326	129	victim	victim	NOUN
ftr-426	1326	130	may	may	AUX
ftr-426	1326	131	be	be	AUX
ftr-426	1326	132	agonizing	agonize	VERB
ftr-426	1326	133	over	over	ADP
ftr-426	1326	134	her	her	PRON
ftr-426	1326	135	significant	significant	ADJ
ftr-426	1326	136	economic	economic	ADJ
ftr-426	1326	137	loss	loss	NOUN
ftr-426	1326	138	without	without	ADP
ftr-426	1326	139	realizing	realize	VERB
ftr-426	1326	140	that	that	SCONJ
ftr-426	1326	141	under	under	ADP
ftr-426	1326	142	the	the	DET
ftr-426	1326	143	code	code	NOUN
ftr-426	1326	144	she	she	PRON
ftr-426	1326	145	has	have	VERB
ftr-426	1326	146	a	a	DET
ftr-426	1326	147	taxable	taxable	ADJ
ftr-426	1326	148	gain	gain	NOUN
ftr-426	1326	149	.	.	PUNCT
ftr-426	1327	1	fortunately	fortunately	ADV
ftr-426	1327	2	,	,	PUNCT
ftr-426	1327	3	as	as	SCONJ
ftr-426	1327	4	demonstrated	demonstrate	VERB
ftr-426	1327	5	above	above	ADV
ftr-426	1327	6	,	,	PUNCT
ftr-426	1327	7	the	the	DET
ftr-426	1327	8	disaster	disaster	NOUN
ftr-426	1327	9	victim	victim	NOUN
ftr-426	1327	10	may	may	AUX
ftr-426	1327	11	qualify	qualify	VERB
ftr-426	1327	12	for	for	ADP
ftr-426	1327	13	nonrecognition	nonrecognition	NOUN
ftr-426	1327	14	of	of	ADP
ftr-426	1327	15	her	she	PRON
ftr-426	1327	16	realized	realize	VERB
ftr-426	1327	17	casualty	casualty	NOUN
ftr-426	1327	18	gain	gain	NOUN
ftr-426	1327	19	.	.	PUNCT
ftr-426	1328	1	even	even	ADV
ftr-426	1328	2	if	if	SCONJ
ftr-426	1328	3	a	a	DET
ftr-426	1328	4	taxpayer	taxpayer	NOUN
ftr-426	1328	5	has	have	AUX
ftr-426	1328	6	suffered	suffer	VERB
ftr-426	1328	7	a	a	DET
ftr-426	1328	8	tax	tax	NOUN
ftr-426	1328	9	loss	loss	NOUN
ftr-426	1328	10	,	,	PUNCT
ftr-426	1328	11	recognition	recognition	NOUN
ftr-426	1328	12	under	under	ADP
ftr-426	1328	13	the	the	DET
ftr-426	1328	14	code	code	NOUN
ftr-426	1328	15	is	be	AUX
ftr-426	1328	16	limited	limited	ADJ
ftr-426	1328	17	.	.	PUNCT
ftr-426	1329	1	the	the	DET
ftr-426	1329	2	code	code	NOUN
ftr-426	1329	3	generally	generally	ADV
ftr-426	1329	4	only	only	ADV
ftr-426	1329	5	permits	permit	VERB
ftr-426	1329	6	individual	individual	ADJ
ftr-426	1329	7	taxpayers	taxpayer	NOUN
ftr-426	1329	8	deductions	deduction	NOUN
ftr-426	1329	9	for	for	ADP
ftr-426	1329	10	losses	loss	NOUN
ftr-426	1329	11	incurred	incur	VERB
ftr-426	1329	12	in	in	ADP
ftr-426	1329	13	a	a	DET
ftr-426	1329	14	trade	trade	NOUN
ftr-426	1329	15	or	or	CCONJ
ftr-426	1329	16	business	business	NOUN
ftr-426	1329	17	or	or	CCONJ
ftr-426	1329	18	a	a	DET
ftr-426	1329	19	transaction	transaction	NOUN
ftr-426	1329	20	entered	enter	VERB
ftr-426	1329	21	into	into	ADP
ftr-426	1329	22	for	for	ADP
ftr-426	1329	23	profit.358	profit.358	NOUN
ftr-426	1329	24	personal	personal	ADJ
ftr-426	1329	25	losses	loss	NOUN
ftr-426	1329	26	are	be	AUX
ftr-426	1329	27	generally	generally	ADV
ftr-426	1329	28	not	not	PART
ftr-426	1329	29	deductible.359	deductible.359	VERB
ftr-426	1329	30	the	the	DET
ftr-426	1329	31	one	one	NUM
ftr-426	1329	32	exception	exception	NOUN
ftr-426	1329	33	to	to	ADP
ftr-426	1329	34	this	this	DET
ftr-426	1329	35	general	general	ADJ
ftr-426	1329	36	rule	rule	NOUN
ftr-426	1329	37	is	be	AUX
ftr-426	1329	38	that	that	SCONJ
ftr-426	1329	39	if	if	SCONJ
ftr-426	1329	40	the	the	DET
ftr-426	1329	41	loss	loss	NOUN
ftr-426	1329	42	arises	arise	VERB
ftr-426	1329	43	from	from	ADP
ftr-426	1329	44	fire	fire	NOUN
ftr-426	1329	45	,	,	PUNCT
ftr-426	1329	46	storm	storm	NOUN
ftr-426	1329	47	,	,	PUNCT
ftr-426	1329	48	shipwreck	shipwreck	NOUN
ftr-426	1329	49	,	,	PUNCT
ftr-426	1329	50	or	or	CCONJ
ftr-426	1329	51	other	other	ADJ
ftr-426	1329	52	casualty	casualty	NOUN
ftr-426	1329	53	or	or	CCONJ
ftr-426	1329	54	theft	theft	NOUN
ftr-426	1329	55	,	,	PUNCT
ftr-426	1329	56	the	the	DET
ftr-426	1329	57	loss	loss	NOUN
ftr-426	1329	58	is	be	AUX
ftr-426	1329	59	allowable.360	allowable.360	NUM
ftr-426	1329	60	for	for	ADP
ftr-426	1329	61	this	this	DET
ftr-426	1329	62	purpose	purpose	NOUN
ftr-426	1329	63	,	,	PUNCT
ftr-426	1329	64	a	a	DET
ftr-426	1329	65	“	"	PUNCT
ftr-426	1329	66	casualty	casualty	NOUN
ftr-426	1329	67	”	"	PUNCT
ftr-426	1329	68	is	be	AUX
ftr-426	1329	69	defined	define	VERB
ftr-426	1329	70	by	by	ADP
ftr-426	1329	71	the	the	DET
ftr-426	1329	72	government	government	NOUN
ftr-426	1329	73	as	as	ADP
ftr-426	1329	74	“	"	PUNCT
ftr-426	1329	75	the	the	DET
ftr-426	1329	76	damage	damage	NOUN
ftr-426	1329	77	,	,	PUNCT
ftr-426	1329	78	destruction	destruction	NOUN
ftr-426	1329	79	,	,	PUNCT
ftr-426	1329	80	or	or	CCONJ
ftr-426	1329	81	loss	loss	NOUN
ftr-426	1329	82	of	of	ADP
ftr-426	1329	83	property	property	NOUN
ftr-426	1329	84	resulting	result	VERB
ftr-426	1329	85	from	from	ADP
ftr-426	1329	86	an	an	DET
ftr-426	1329	87	identifiable	identifiable	ADJ
ftr-426	1329	88	event	event	NOUN
ftr-426	1329	89	that	that	PRON
ftr-426	1329	90	is	be	AUX
ftr-426	1329	91	sudden	sudden	ADJ
ftr-426	1329	92	,	,	PUNCT
ftr-426	1329	93	unexpected	unexpected	ADJ
ftr-426	1329	94	,	,	PUNCT
ftr-426	1329	95	or	or	CCONJ
ftr-426	1329	96	unusual	unusual	ADJ
ftr-426	1329	97	.	.	PUNCT
ftr-426	1330	1	”361	”361	VERB
ftr-426	1330	2	1004	1004	NUM
ftr-426	1330	3	florida	florida	PROPN
ftr-426	1330	4	tax	tax	NOUN
ftr-426	1330	5	review	review	NOUN
ftr-426	1330	6	[	[	X
ftr-426	1330	7	vol.6:10	vol.6:10	NOUN
ftr-426	1330	8	362	362	NUM
ftr-426	1330	9	.	.	PUNCT
ftr-426	1331	1	major	major	ADJ
ftr-426	1331	2	disasters	disaster	NOUN
ftr-426	1331	3	are	be	AUX
ftr-426	1331	4	defined	define	VERB
ftr-426	1331	5	as	as	ADP
ftr-426	1331	6	a	a	DET
ftr-426	1331	7	natural	natural	ADJ
ftr-426	1331	8	catastrophe	catastrophe	NOUN
ftr-426	1331	9	including	include	VERB
ftr-426	1331	10	a	a	DET
ftr-426	1331	11	hurricane	hurricane	NOUN
ftr-426	1331	12	,	,	PUNCT
ftr-426	1331	13	tornado	tornado	NOUN
ftr-426	1331	14	,	,	PUNCT
ftr-426	1331	15	storm	storm	NOUN
ftr-426	1331	16	,	,	PUNCT
ftr-426	1331	17	flood	flood	NOUN
ftr-426	1331	18	,	,	PUNCT
ftr-426	1331	19	and	and	CCONJ
ftr-426	1331	20	drought	drought	NOUN
ftr-426	1331	21	.	.	PUNCT
ftr-426	1332	1	42	42	NUM
ftr-426	1332	2	u	u	NOUN
ftr-426	1332	3	.s.c	.s.c	PUNCT
ftr-426	1332	4	.	.	PUNCT
ftr-426	1333	1	§	§	PROPN
ftr-426	1333	2	5122(1	5122(1	PROPN
ftr-426	1333	3	)	)	PUNCT
ftr-426	1333	4	.	.	PUNCT
ftr-426	1334	1	for	for	ADP
ftr-426	1334	2	purposes	purpose	NOUN
ftr-426	1334	3	of	of	ADP
ftr-426	1334	4	code	code	NOUN
ftr-426	1334	5	§	§	PROPN
ftr-426	1334	6	165(c)(3	165(c)(3	NOUN
ftr-426	1334	7	)	)	PUNCT
ftr-426	1334	8	,	,	PUNCT
ftr-426	1334	9	drought	drought	NOUN
ftr-426	1334	10	may	may	AUX
ftr-426	1334	11	or	or	CCONJ
ftr-426	1334	12	may	may	AUX
ftr-426	1334	13	not	not	PART
ftr-426	1334	14	qualify	qualify	VERB
ftr-426	1334	15	as	as	ADP
ftr-426	1334	16	a	a	DET
ftr-426	1334	17	casualty	casualty	NOUN
ftr-426	1334	18	due	due	ADP
ftr-426	1334	19	to	to	ADP
ftr-426	1334	20	its	its	PRON
ftr-426	1334	21	progressive	progressive	ADJ
ftr-426	1334	22	rather	rather	ADV
ftr-426	1334	23	than	than	ADP
ftr-426	1334	24	sudden	sudden	ADJ
ftr-426	1334	25	,	,	PUNCT
ftr-426	1334	26	unexpected	unexpected	ADJ
ftr-426	1334	27	nature	nature	NOUN
ftr-426	1334	28	.	.	PUNCT
ftr-426	1335	1	rev	rev	PROPN
ftr-426	1335	2	.	.	PUNCT
ftr-426	1336	1	rul	rul	PROPN
ftr-426	1336	2	.	.	PUNCT
ftr-426	1337	1	77	77	NUM
ftr-426	1337	2	-	-	SYM
ftr-426	1337	3	490	490	NUM
ftr-426	1337	4	,	,	PUNCT
ftr-426	1337	5	1977	1977	NUM
ftr-426	1337	6	-	-	SYM
ftr-426	1337	7	2	2	NUM
ftr-426	1337	8	c.b	c.b	PROPN
ftr-426	1337	9	.	.	PROPN
ftr-426	1337	10	64	64	NUM
ftr-426	1337	11	.	.	PUNCT
ftr-426	1338	1	363	363	NUM
ftr-426	1338	2	.	.	PUNCT
ftr-426	1339	1	an	an	DET
ftr-426	1339	2	emergency	emergency	NOUN
ftr-426	1339	3	is	be	AUX
ftr-426	1339	4	broadly	broadly	ADV
ftr-426	1339	5	defined	define	VERB
ftr-426	1339	6	as	as	ADP
ftr-426	1339	7	“	"	PUNCT
ftr-426	1339	8	any	any	DET
ftr-426	1339	9	occasion	occasion	NOUN
ftr-426	1339	10	or	or	CCONJ
ftr-426	1339	11	instance	instance	NOUN
ftr-426	1339	12	”	"	PUNCT
ftr-426	1339	13	requiring	require	VERB
ftr-426	1339	14	federal	federal	ADJ
ftr-426	1339	15	assistance	assistance	NOUN
ftr-426	1339	16	.	.	PUNCT
ftr-426	1340	1	42	42	NUM
ftr-426	1340	2	u.s.c	u.s.c	ADJ
ftr-426	1340	3	.	.	PUNCT
ftr-426	1341	1	§	§	PROPN
ftr-426	1341	2	5122(2	5122(2	NUM
ftr-426	1341	3	)	)	PUNCT
ftr-426	1341	4	.	.	PUNCT
ftr-426	1342	1	364	364	NUM
ftr-426	1342	2	.	.	PUNCT
ftr-426	1343	1	see	see	VERB
ftr-426	1343	2	m	m	PROPN
ftr-426	1343	3	ccoy	ccoy	PROPN
ftr-426	1343	4	,	,	PUNCT
ftr-426	1343	5	supra	supra	PROPN
ftr-426	1343	6	note	note	NOUN
ftr-426	1343	7	356	356	NUM
ftr-426	1343	8	,	,	PUNCT
ftr-426	1343	9	a-69	a-69	ADV
ftr-426	1343	10	(	(	PUNCT
ftr-426	1343	11	commenting	comment	VERB
ftr-426	1343	12	that	that	SCONJ
ftr-426	1343	13	as	as	ADP
ftr-426	1343	14	a	a	DET
ftr-426	1343	15	practical	practical	ADJ
ftr-426	1343	16	matter	matter	NOUN
ftr-426	1343	17	the	the	DET
ftr-426	1343	18	irs	irs	PROPN
ftr-426	1343	19	will	will	AUX
ftr-426	1343	20	likely	likely	ADV
ftr-426	1343	21	agree	agree	VERB
ftr-426	1343	22	with	with	ADP
ftr-426	1343	23	the	the	DET
ftr-426	1343	24	president	president	NOUN
ftr-426	1343	25	for	for	ADP
ftr-426	1343	26	determining	determine	VERB
ftr-426	1343	27	whether	whether	SCONJ
ftr-426	1343	28	an	an	DET
ftr-426	1343	29	event	event	NOUN
ftr-426	1343	30	is	be	AUX
ftr-426	1343	31	a	a	DET
ftr-426	1343	32	casualty	casualty	NOUN
ftr-426	1343	33	)	)	PUNCT
ftr-426	1343	34	.	.	PUNCT
ftr-426	1344	1	365	365	NUM
ftr-426	1344	2	.	.	PUNCT
ftr-426	1344	3	regs	regs	PROPN
ftr-426	1344	4	.	.	PUNCT
ftr-426	1345	1	§	§	PROPN
ftr-426	1345	2	1.165	1.165	NUM
ftr-426	1345	3	-	-	SYM
ftr-426	1345	4	7(a)(2)(i	7(a)(2)(i	NUM
ftr-426	1345	5	)	)	PUNCT
ftr-426	1345	6	(	(	PUNCT
ftr-426	1345	7	stating	state	VERB
ftr-426	1345	8	that	that	SCONJ
ftr-426	1345	9	the	the	DET
ftr-426	1345	10	loss	loss	NOUN
ftr-426	1345	11	is	be	AUX
ftr-426	1345	12	limited	limit	VERB
ftr-426	1345	13	to	to	ADP
ftr-426	1345	14	actual	actual	ADJ
ftr-426	1345	15	damage	damage	NOUN
ftr-426	1345	16	resulting	result	VERB
ftr-426	1345	17	from	from	ADP
ftr-426	1345	18	the	the	DET
ftr-426	1345	19	casualty	casualty	NOUN
ftr-426	1345	20	and	and	CCONJ
ftr-426	1345	21	not	not	PART
ftr-426	1345	22	due	due	ADP
ftr-426	1345	23	to	to	ADP
ftr-426	1345	24	a	a	DET
ftr-426	1345	25	decrease	decrease	NOUN
ftr-426	1345	26	in	in	ADP
ftr-426	1345	27	value	value	NOUN
ftr-426	1345	28	due	due	ADP
ftr-426	1345	29	to	to	ADP
ftr-426	1345	30	general	general	ADJ
ftr-426	1345	31	market	market	NOUN
ftr-426	1345	32	decline	decline	NOUN
ftr-426	1345	33	resulting	result	VERB
ftr-426	1345	34	from	from	ADP
ftr-426	1345	35	the	the	DET
ftr-426	1345	36	casualty	casualty	NOUN
ftr-426	1345	37	)	)	PUNCT
ftr-426	1345	38	;	;	PUNCT
ftr-426	1345	39	see	see	VERB
ftr-426	1345	40	rev	rev	PROPN
ftr-426	1345	41	.	.	PROPN
ftr-426	1345	42	rul	rul	PROPN
ftr-426	1345	43	.	.	PUNCT
ftr-426	1346	1	66	66	NUM
ftr-426	1346	2	-	-	SYM
ftr-426	1346	3	242	242	NUM
ftr-426	1346	4	,	,	PUNCT
ftr-426	1346	5	1966	1966	NUM
ftr-426	1346	6	-	-	SYM
ftr-426	1346	7	2	2	NUM
ftr-426	1346	8	c.b	c.b	PROPN
ftr-426	1346	9	.	.	PROPN
ftr-426	1346	10	56	56	NUM
ftr-426	1346	11	(	(	PUNCT
ftr-426	1346	12	ruling	rule	VERB
ftr-426	1346	13	that	that	SCONJ
ftr-426	1346	14	loss	loss	NOUN
ftr-426	1346	15	does	do	AUX
ftr-426	1346	16	not	not	PART
ftr-426	1346	17	include	include	VERB
ftr-426	1346	18	general	general	ADJ
ftr-426	1346	19	economic	economic	ADJ
ftr-426	1346	20	decline	decline	NOUN
ftr-426	1346	21	of	of	ADP
ftr-426	1346	22	the	the	DET
ftr-426	1346	23	property	property	NOUN
ftr-426	1346	24	resulting	result	VERB
ftr-426	1346	25	from	from	ADP
ftr-426	1346	26	buyer	buyer	NOUN
ftr-426	1346	27	resistance	resistance	NOUN
ftr-426	1346	28	due	due	ADP
ftr-426	1346	29	to	to	ADP
ftr-426	1346	30	the	the	DET
ftr-426	1346	31	casualty	casualty	NOUN
ftr-426	1346	32	)	)	PUNCT
ftr-426	1347	1	;	;	PUNCT
ftr-426	1347	2	see	see	VERB
ftr-426	1347	3	also	also	ADV
ftr-426	1347	4	caan	caan	PROPN
ftr-426	1347	5	v.	v.	PROPN
ftr-426	1347	6	united	united	PROPN
ftr-426	1347	7	states	states	PROPN
ftr-426	1347	8	,	,	PUNCT
ftr-426	1347	9	99	99	NUM
ftr-426	1347	10	-	-	SYM
ftr-426	1347	11	1	1	NUM
ftr-426	1347	12	u.s.t.c	u.s.t.c	PROPN
ftr-426	1347	13	.	.	PROPN
ftr-426	1348	1	¶	¶	PROPN
ftr-426	1348	2	50,349	50,349	NUM
ftr-426	1348	3	(	(	PUNCT
ftr-426	1348	4	c.d	c.d	PROPN
ftr-426	1348	5	.	.	PROPN
ftr-426	1348	6	cal	cal	PROPN
ftr-426	1348	7	.	.	PUNCT
ftr-426	1348	8	1999	1999	NUM
ftr-426	1348	9	)	)	PUNCT
ftr-426	1348	10	(	(	PUNCT
ftr-426	1348	11	denying	deny	VERB
ftr-426	1348	12	casualty	casualty	NOUN
ftr-426	1348	13	loss	loss	NOUN
ftr-426	1348	14	deduction	deduction	NOUN
ftr-426	1348	15	for	for	ADP
ftr-426	1348	16	decline	decline	NOUN
ftr-426	1348	17	in	in	ADP
ftr-426	1348	18	value	value	NOUN
ftr-426	1348	19	due	due	ADP
ftr-426	1348	20	to	to	ADP
ftr-426	1348	21	buyer	buyer	NOUN
ftr-426	1348	22	resistance	resistance	NOUN
ftr-426	1348	23	attributable	attributable	ADJ
ftr-426	1348	24	to	to	ADP
ftr-426	1348	25	the	the	DET
ftr-426	1348	26	close	close	ADJ
ftr-426	1348	27	proximity	proximity	NOUN
ftr-426	1348	28	of	of	ADP
ftr-426	1348	29	the	the	DET
ftr-426	1348	30	property	property	NOUN
ftr-426	1348	31	to	to	ADP
ftr-426	1348	32	the	the	DET
ftr-426	1348	33	residence	residence	NOUN
ftr-426	1348	34	of	of	ADP
ftr-426	1348	35	o.j	o.j	PROPN
ftr-426	1348	36	.	.	PROPN
ftr-426	1348	37	simpson	simpson	PROPN
ftr-426	1348	38	during	during	ADP
ftr-426	1348	39	his	his	PRON
ftr-426	1348	40	double	double	ADJ
ftr-426	1348	41	murder	murder	NOUN
ftr-426	1348	42	trial	trial	NOUN
ftr-426	1348	43	)	)	PUNCT
ftr-426	1348	44	.	.	PUNCT
ftr-426	1349	1	366	366	NUM
ftr-426	1349	2	.	.	PUNCT
ftr-426	1350	1	see	see	VERB
ftr-426	1350	2	regs	reg	NOUN
ftr-426	1350	3	.	.	PUNCT
ftr-426	1351	1	§	§	PROPN
ftr-426	1351	2	1.165	1.165	NUM
ftr-426	1351	3	-	-	PUNCT
ftr-426	1351	4	7(b)(1	7(b)(1	NUM
ftr-426	1351	5	)	)	PUNCT
ftr-426	1351	6	.	.	PUNCT
ftr-426	1352	1	the	the	DET
ftr-426	1352	2	“	"	PUNCT
ftr-426	1352	3	bluebook	bluebook	ADJ
ftr-426	1352	4	”	"	PUNCT
ftr-426	1352	5	value	value	NOUN
ftr-426	1352	6	(	(	PUNCT
ftr-426	1352	7	but	but	CCONJ
ftr-426	1352	8	not	not	PART
ftr-426	1352	9	the	the	DET
ftr-426	1352	10	trade	trade	NOUN
ftr-426	1352	11	-	-	PUNCT
ftr-426	1352	12	in	in	ADP
ftr-426	1352	13	value	value	NOUN
ftr-426	1352	14	)	)	PUNCT
ftr-426	1352	15	of	of	ADP
ftr-426	1352	16	an	an	DET
ftr-426	1352	17	automobile	automobile	NOUN
ftr-426	1352	18	as	as	SCONJ
ftr-426	1352	19	adjusted	adjust	VERB
ftr-426	1352	20	for	for	ADP
ftr-426	1352	21	mileage	mileage	NOUN
ftr-426	1352	22	and	and	CCONJ
ftr-426	1352	23	condition	condition	NOUN
ftr-426	1352	24	may	may	AUX
ftr-426	1352	25	provide	provide	VERB
ftr-426	1352	26	evidence	evidence	NOUN
ftr-426	1352	27	as	as	ADP
ftr-426	1352	28	its	its	PRON
ftr-426	1352	29	pre	pre	ADJ
ftr-426	1352	30	-	-	ADJ
ftr-426	1352	31	casualty	casualty	ADJ
ftr-426	1352	32	value	value	NOUN
ftr-426	1352	33	.	.	PUNCT
ftr-426	1353	1	internal	internal	ADJ
ftr-426	1353	2	revenue	revenue	NOUN
ftr-426	1353	3	service	service	NOUN
ftr-426	1353	4	,	,	PUNCT
ftr-426	1353	5	casualties	casualty	NOUN
ftr-426	1353	6	,	,	PUNCT
ftr-426	1353	7	disasters	disaster	NOUN
ftr-426	1353	8	and	and	CCONJ
ftr-426	1353	9	thefts	theft	NOUN
ftr-426	1353	10	,	,	PUNCT
ftr-426	1353	11	pub	pub	NOUN
ftr-426	1353	12	.	.	PUNCT
ftr-426	1354	1	547	547	NUM
ftr-426	1354	2	,	,	PUNCT
ftr-426	1354	3	at	at	ADP
ftr-426	1354	4	4	4	NUM
ftr-426	1354	5	.	.	PUNCT
ftr-426	1354	6	for	for	ADP
ftr-426	1354	7	an	an	DET
ftr-426	1354	8	excellent	excellent	ADJ
ftr-426	1354	9	analysis	analysis	NOUN
ftr-426	1354	10	of	of	ADP
ftr-426	1354	11	the	the	DET
ftr-426	1354	12	myriad	myriad	NOUN
ftr-426	1354	13	of	of	ADP
ftr-426	1354	14	caselaw	caselaw	NOUN
ftr-426	1354	15	covering	cover	VERB
ftr-426	1354	16	the	the	DET
ftr-426	1354	17	success	success	NOUN
ftr-426	1354	18	and	and	CCONJ
ftr-426	1354	19	failure	failure	NOUN
ftr-426	1354	20	of	of	ADP
ftr-426	1354	21	taxpayers	taxpayer	NOUN
ftr-426	1354	22	’	'	PUNCT
ftr-426	1354	23	attempts	attempt	VERB
ftr-426	1354	24	to	to	PART
ftr-426	1354	25	prove	prove	VERB
ftr-426	1354	26	their	their	PRON
ftr-426	1354	27	casualty	casualty	NOUN
ftr-426	1354	28	loss	loss	NOUN
ftr-426	1354	29	through	through	ADP
ftr-426	1354	30	a	a	DET
ftr-426	1354	31	wide	wide	ADJ
ftr-426	1354	32	range	range	NOUN
ftr-426	1354	33	of	of	ADP
ftr-426	1354	34	appraisals	appraisal	NOUN
ftr-426	1354	35	,	,	PUNCT
ftr-426	1354	36	see	see	VERB
ftr-426	1354	37	mccoy	mccoy	PROPN
ftr-426	1354	38	,	,	PUNCT
ftr-426	1354	39	supra	supra	PROPN
ftr-426	1354	40	note	note	NOUN
ftr-426	1354	41	356	356	NUM
ftr-426	1354	42	,	,	PUNCT
ftr-426	1354	43	at	at	ADP
ftr-426	1354	44	a-86	a-86	NOUN
ftr-426	1354	45	through	through	ADP
ftr-426	1354	46	a-88	a-88	NOUN
ftr-426	1354	47	.	.	PUNCT
ftr-426	1355	1	367	367	NUM
ftr-426	1355	2	.	.	PUNCT
ftr-426	1355	3	regs	regs	PROPN
ftr-426	1355	4	.	.	PUNCT
ftr-426	1356	1	§	§	PROPN
ftr-426	1356	2	1.165	1.165	NUM
ftr-426	1356	3	-	-	SYM
ftr-426	1356	4	7(a)(2)(i	7(a)(2)(i	NUM
ftr-426	1356	5	)	)	PUNCT
ftr-426	1356	6	.	.	PUNCT
ftr-426	1357	1	the	the	DET
ftr-426	1357	2	appraisal	appraisal	NOUN
ftr-426	1357	3	may	may	AUX
ftr-426	1357	4	not	not	PART
ftr-426	1357	5	include	include	VERB
ftr-426	1357	6	any	any	DET
ftr-426	1357	7	general	general	ADJ
ftr-426	1357	8	market	market	NOUN
ftr-426	1357	9	decline	decline	NOUN
ftr-426	1357	10	due	due	ADP
ftr-426	1357	11	to	to	ADP
ftr-426	1357	12	the	the	DET
ftr-426	1357	13	casualty	casualty	NOUN
ftr-426	1357	14	.	.	PUNCT
ftr-426	1358	1	i	i	PRON
ftr-426	1358	2	d.	d.	VERB
ftr-426	1358	3	any	any	DET
ftr-426	1358	4	costs	cost	NOUN
ftr-426	1358	5	(	(	PUNCT
ftr-426	1358	6	e.g.	e.g.	ADV
ftr-426	1358	7	,	,	PUNCT
ftr-426	1358	8	appraisals	appraisal	NOUN
ftr-426	1358	9	and	and	CCONJ
ftr-426	1358	10	photographs	photograph	NOUN
ftr-426	1358	11	)	)	PUNCT
ftr-426	1358	12	incurred	incur	VERB
ftr-426	1358	13	to	to	PART
ftr-426	1358	14	determine	determine	VERB
ftr-426	1358	15	the	the	DET
ftr-426	1358	16	casualty	casualty	NOUN
ftr-426	1358	17	loss	loss	NOUN
ftr-426	1358	18	are	be	AUX
ftr-426	1358	19	deductible	deductible	ADJ
ftr-426	1358	20	as	as	ADP
ftr-426	1358	21	expenses	expense	NOUN
ftr-426	1358	22	related	relate	VERB
ftr-426	1358	23	to	to	ADP
ftr-426	1358	24	tax	tax	NOUN
ftr-426	1358	25	preparation	preparation	NOUN
ftr-426	1358	26	deductible	deductible	ADJ
ftr-426	1358	27	as	as	ADP
ftr-426	1358	28	miscellaneous	miscellaneous	ADJ
ftr-426	1358	29	itemized	itemize	VERB
ftr-426	1358	30	deductions	deduction	NOUN
ftr-426	1358	31	,	,	PUNCT
ftr-426	1358	32	which	which	PRON
ftr-426	1358	33	are	be	AUX
ftr-426	1358	34	in	in	ADP
ftr-426	1358	35	the	the	DET
ftr-426	1358	36	aggregate	aggregate	NOUN
ftr-426	1358	37	only	only	ADV
ftr-426	1358	38	deductible	deductible	ADJ
ftr-426	1358	39	as	as	ADP
ftr-426	1358	40	itemized	itemize	VERB
ftr-426	1358	41	deductions	deduction	NOUN
ftr-426	1358	42	to	to	ADP
ftr-426	1358	43	the	the	DET
ftr-426	1358	44	extent	extent	NOUN
ftr-426	1358	45	they	they	PRON
ftr-426	1358	46	exceed	exceed	VERB
ftr-426	1358	47	two	two	NUM
ftr-426	1358	48	percent	percent	NOUN
ftr-426	1358	49	of	of	ADP
ftr-426	1358	50	adjusted	adjust	VERB
ftr-426	1358	51	gross	gross	ADJ
ftr-426	1358	52	income	income	NOUN
ftr-426	1358	53	.	.	PUNCT
ftr-426	1359	1	see	see	VERB
ftr-426	1359	2	irc	irc	PROPN
ftr-426	1359	3	§	§	PROPN
ftr-426	1359	4	67(a	67(a	NUM
ftr-426	1359	5	)	)	PUNCT
ftr-426	1359	6	;	;	PUNCT
ftr-426	1359	7	internal	internal	ADJ
ftr-426	1359	8	revenue	revenue	NOUN
ftr-426	1359	9	service	service	NOUN
ftr-426	1359	10	,	,	PUNCT
ftr-426	1359	11	casualties	casualty	NOUN
ftr-426	1359	12	,	,	PUNCT
ftr-426	1359	13	disasters	disaster	NOUN
ftr-426	1359	14	,	,	PUNCT
ftr-426	1359	15	and	and	CCONJ
ftr-426	1359	16	thefts	theft	NOUN
ftr-426	1359	17	,	,	PUNCT
ftr-426	1359	18	pub	pub	NOUN
ftr-426	1359	19	.	.	PUNCT
ftr-426	1360	1	547	547	NUM
ftr-426	1360	2	,	,	PUNCT
ftr-426	1360	3	at	at	ADP
ftr-426	1360	4	4	4	NUM
ftr-426	1360	5	.	.	PUNCT
ftr-426	1360	6	368	368	NUM
ftr-426	1360	7	.	.	PUNCT
ftr-426	1361	1	i	i	PRON
ftr-426	1361	2	d.	d.	PROPN
ftr-426	1361	3	;	;	PUNCT
ftr-426	1361	4	irc	irc	PROPN
ftr-426	1361	5	§	§	PROPN
ftr-426	1361	6	165(i)(4	165(i)(4	PROPN
ftr-426	1361	7	)	)	PUNCT
ftr-426	1361	8	.	.	PUNCT
ftr-426	1362	1	369	369	NUM
ftr-426	1362	2	.	.	PUNCT
ftr-426	1363	1	regs	regs	PROPN
ftr-426	1363	2	.	.	PUNCT
ftr-426	1364	1	§	§	PROPN
ftr-426	1364	2	1.165	1.165	NUM
ftr-426	1364	3	-	-	PUNCT
ftr-426	1364	4	7(a)(2)(ii	7(a)(2)(ii	NUM
ftr-426	1364	5	)	)	PUNCT
ftr-426	1364	6	.	.	PUNCT
ftr-426	1365	1	370	370	NUM
ftr-426	1365	2	.	.	PUNCT
ftr-426	1366	1	see	see	VERB
ftr-426	1366	2	internal	internal	ADJ
ftr-426	1366	3	revenue	revenue	NOUN
ftr-426	1366	4	service	service	NOUN
ftr-426	1366	5	,	,	PUNCT
ftr-426	1366	6	casualties	casualty	NOUN
ftr-426	1366	7	,	,	PUNCT
ftr-426	1366	8	disasters	disaster	NOUN
ftr-426	1366	9	and	and	CCONJ
ftr-426	1366	10	thefts	theft	NOUN
ftr-426	1366	11	,	,	PUNCT
ftr-426	1366	12	pub	pub	NOUN
ftr-426	1366	13	.	.	PUNCT
ftr-426	1367	1	547	547	NUM
ftr-426	1367	2	,	,	PUNCT
ftr-426	1367	3	at	at	ADP
ftr-426	1367	4	4	4	NUM
ftr-426	1367	5	;	;	PUNCT
ftr-426	1367	6	rev	rev	X
ftr-426	1367	7	.	.	PROPN
ftr-426	1367	8	rul	rul	NOUN
ftr-426	1367	9	.	.	PUNCT
ftr-426	1368	1	71	71	NUM
ftr-426	1368	2	-	-	SYM
ftr-426	1368	3	161	161	NUM
ftr-426	1368	4	,	,	PUNCT
ftr-426	1368	5	1971	1971	NUM
ftr-426	1368	6	-	-	SYM
ftr-426	1368	7	1	1	NUM
ftr-426	1368	8	c.b	c.b	PROPN
ftr-426	1368	9	.	.	PROPN
ftr-426	1368	10	76	76	NUM
ftr-426	1368	11	(	(	PUNCT
ftr-426	1368	12	noting	note	VERB
ftr-426	1368	13	that	that	SCONJ
ftr-426	1368	14	the	the	DET
ftr-426	1368	15	cost	cost	NOUN
ftr-426	1368	16	of	of	ADP
ftr-426	1368	17	debris	debris	NOUN
ftr-426	1368	18	removal	removal	NOUN
ftr-426	1368	19	must	must	AUX
ftr-426	1368	20	be	be	AUX
ftr-426	1368	21	included	include	VERB
ftr-426	1368	22	in	in	ADP
ftr-426	1368	23	computing	compute	VERB
ftr-426	1368	24	casualty	casualty	NOUN
ftr-426	1368	25	loss	loss	NOUN
ftr-426	1368	26	)	)	PUNCT
ftr-426	1368	27	;	;	PUNCT
ftr-426	1368	28	mccoy	mccoy	PROPN
ftr-426	1368	29	,	,	PUNCT
ftr-426	1368	30	supra	supra	PROPN
ftr-426	1368	31	note	note	PROPN
ftr-426	1368	32	356	356	NUM
ftr-426	1368	33	,	,	PUNCT
ftr-426	1368	34	at	at	ADP
ftr-426	1368	35	a-83	a-83	PROPN
ftr-426	1368	36	.	.	PUNCT
ftr-426	1369	1	major	major	ADJ
ftr-426	1369	2	disasters362	disasters362	PROPN
ftr-426	1369	3	and	and	CCONJ
ftr-426	1369	4	emergencies363	emergencies363	PROPN
ftr-426	1369	5	declared	declare	VERB
ftr-426	1369	6	by	by	ADP
ftr-426	1369	7	the	the	DET
ftr-426	1369	8	president	president	NOUN
ftr-426	1369	9	under	under	ADP
ftr-426	1369	10	the	the	DET
ftr-426	1369	11	disaster	disaster	NOUN
ftr-426	1369	12	relief	relief	NOUN
ftr-426	1369	13	and	and	CCONJ
ftr-426	1369	14	emergency	emergency	NOUN
ftr-426	1369	15	assistance	assistance	NOUN
ftr-426	1369	16	act	act	NOUN
ftr-426	1369	17	will	will	AUX
ftr-426	1369	18	qualify	qualify	VERB
ftr-426	1369	19	as	as	ADP
ftr-426	1369	20	a	a	DET
ftr-426	1369	21	casualty	casualty	NOUN
ftr-426	1369	22	for	for	ADP
ftr-426	1369	23	purposes	purpose	NOUN
ftr-426	1369	24	of	of	ADP
ftr-426	1369	25	this	this	DET
ftr-426	1369	26	tax	tax	NOUN
ftr-426	1369	27	relief.364	relief.364	NOUN
ftr-426	1369	28	taxpayers	taxpayer	NOUN
ftr-426	1369	29	also	also	ADV
ftr-426	1369	30	have	have	VERB
ftr-426	1369	31	the	the	DET
ftr-426	1369	32	burden	burden	NOUN
ftr-426	1369	33	of	of	ADP
ftr-426	1369	34	proving	prove	VERB
ftr-426	1369	35	that	that	SCONJ
ftr-426	1369	36	the	the	DET
ftr-426	1369	37	damage	damage	NOUN
ftr-426	1369	38	or	or	CCONJ
ftr-426	1369	39	destruction	destruction	NOUN
ftr-426	1369	40	to	to	ADP
ftr-426	1369	41	property	property	NOUN
ftr-426	1369	42	was	be	AUX
ftr-426	1369	43	the	the	DET
ftr-426	1369	44	direct	direct	ADJ
ftr-426	1369	45	result	result	NOUN
ftr-426	1369	46	of	of	ADP
ftr-426	1369	47	the	the	DET
ftr-426	1369	48	“	"	PUNCT
ftr-426	1369	49	casualty	casualty	NOUN
ftr-426	1369	50	.	.	PUNCT
ftr-426	1370	1	”365	”365	PUNCT
ftr-426	1371	1	in	in	ADP
ftr-426	1371	2	addition	addition	NOUN
ftr-426	1371	3	,	,	PUNCT
ftr-426	1371	4	a	a	DET
ftr-426	1371	5	taxpayer	taxpayer	NOUN
ftr-426	1371	6	has	have	VERB
ftr-426	1371	7	the	the	DET
ftr-426	1371	8	burden	burden	NOUN
ftr-426	1371	9	of	of	ADP
ftr-426	1371	10	proving	prove	VERB
ftr-426	1371	11	the	the	DET
ftr-426	1371	12	amount	amount	NOUN
ftr-426	1371	13	of	of	ADP
ftr-426	1371	14	her	her	PRON
ftr-426	1371	15	casualty	casualty	NOUN
ftr-426	1371	16	loss.366	loss.366	VERB
ftr-426	1371	17	the	the	DET
ftr-426	1371	18	government	government	NOUN
ftr-426	1371	19	advises	advise	VERB
ftr-426	1371	20	that	that	SCONJ
ftr-426	1371	21	the	the	DET
ftr-426	1371	22	best	good	ADJ
ftr-426	1371	23	evidence	evidence	NOUN
ftr-426	1371	24	of	of	ADP
ftr-426	1371	25	the	the	DET
ftr-426	1371	26	decrease	decrease	NOUN
ftr-426	1371	27	in	in	ADP
ftr-426	1371	28	value	value	NOUN
ftr-426	1371	29	includes	include	VERB
ftr-426	1371	30	competent	competent	ADJ
ftr-426	1371	31	appraisals	appraisal	NOUN
ftr-426	1371	32	of	of	ADP
ftr-426	1371	33	the	the	DET
ftr-426	1371	34	fair	fair	ADJ
ftr-426	1371	35	market	market	NOUN
ftr-426	1371	36	value	value	NOUN
ftr-426	1371	37	of	of	ADP
ftr-426	1371	38	the	the	DET
ftr-426	1371	39	property	property	NOUN
ftr-426	1371	40	immediately	immediately	ADV
ftr-426	1371	41	before	before	ADP
ftr-426	1371	42	and	and	CCONJ
ftr-426	1371	43	after	after	ADP
ftr-426	1371	44	the	the	DET
ftr-426	1371	45	casualty.367	casualty.367	PROPN
ftr-426	1371	46	if	if	SCONJ
ftr-426	1371	47	a	a	DET
ftr-426	1371	48	taxpayer	taxpayer	NOUN
ftr-426	1371	49	’s	’s	PART
ftr-426	1371	50	casualty	casualty	NOUN
ftr-426	1371	51	loss	loss	NOUN
ftr-426	1371	52	is	be	AUX
ftr-426	1371	53	from	from	ADP
ftr-426	1371	54	a	a	DET
ftr-426	1371	55	presidentially	presidentially	NOUN
ftr-426	1371	56	declared	declare	VERB
ftr-426	1371	57	disaster	disaster	NOUN
ftr-426	1371	58	appraisals	appraisal	NOUN
ftr-426	1371	59	,	,	PUNCT
ftr-426	1371	60	she	she	PRON
ftr-426	1371	61	may	may	AUX
ftr-426	1371	62	use	use	VERB
ftr-426	1371	63	any	any	DET
ftr-426	1371	64	appraisals	appraisal	NOUN
ftr-426	1371	65	obtained	obtain	VERB
ftr-426	1371	66	for	for	ADP
ftr-426	1371	67	federal	federal	ADJ
ftr-426	1371	68	loans.368	loans.368	PROPN
ftr-426	1371	69	alternatively	alternatively	ADV
ftr-426	1371	70	,	,	PUNCT
ftr-426	1371	71	a	a	DET
ftr-426	1371	72	disaster	disaster	NOUN
ftr-426	1371	73	victim	victim	NOUN
ftr-426	1371	74	may	may	AUX
ftr-426	1371	75	use	use	VERB
ftr-426	1371	76	the	the	DET
ftr-426	1371	77	cost	cost	NOUN
ftr-426	1371	78	to	to	PART
ftr-426	1371	79	repair	repair	VERB
ftr-426	1371	80	the	the	DET
ftr-426	1371	81	property	property	NOUN
ftr-426	1371	82	to	to	ADP
ftr-426	1371	83	its	its	PRON
ftr-426	1371	84	original	original	ADJ
ftr-426	1371	85	condition	condition	NOUN
ftr-426	1371	86	as	as	ADP
ftr-426	1371	87	evidence	evidence	NOUN
ftr-426	1371	88	of	of	ADP
ftr-426	1371	89	the	the	DET
ftr-426	1371	90	decrease	decrease	NOUN
ftr-426	1371	91	in	in	ADP
ftr-426	1371	92	value	value	NOUN
ftr-426	1371	93	as	as	ADV
ftr-426	1371	94	long	long	ADV
ftr-426	1371	95	as	as	SCONJ
ftr-426	1371	96	the	the	DET
ftr-426	1371	97	repair	repair	NOUN
ftr-426	1371	98	is	be	AUX
ftr-426	1371	99	only	only	ADV
ftr-426	1371	100	necessary	necessary	ADJ
ftr-426	1371	101	to	to	PART
ftr-426	1371	102	bring	bring	VERB
ftr-426	1371	103	the	the	DET
ftr-426	1371	104	value	value	NOUN
ftr-426	1371	105	of	of	ADP
ftr-426	1371	106	the	the	DET
ftr-426	1371	107	property	property	NOUN
ftr-426	1371	108	to	to	ADP
ftr-426	1371	109	its	its	PRON
ftr-426	1371	110	pre	pre	ADJ
ftr-426	1371	111	-	-	NOUN
ftr-426	1371	112	casualty	casualty	ADJ
ftr-426	1371	113	level.369	level.369	NOUN
ftr-426	1371	114	the	the	DET
ftr-426	1371	115	cost	cost	NOUN
ftr-426	1371	116	of	of	ADP
ftr-426	1371	117	removing	remove	VERB
ftr-426	1371	118	debris	debris	NOUN
ftr-426	1371	119	and	and	CCONJ
ftr-426	1371	120	other	other	ADJ
ftr-426	1371	121	clean	clean	ADJ
ftr-426	1371	122	-	-	PUNCT
ftr-426	1371	123	up	up	ADP
ftr-426	1371	124	work	work	NOUN
ftr-426	1371	125	should	should	AUX
ftr-426	1371	126	be	be	AUX
ftr-426	1371	127	including	include	VERB
ftr-426	1371	128	in	in	ADP
ftr-426	1371	129	calculating	calculate	VERB
ftr-426	1371	130	the	the	DET
ftr-426	1371	131	decrease	decrease	NOUN
ftr-426	1371	132	in	in	ADP
ftr-426	1371	133	the	the	DET
ftr-426	1371	134	property	property	NOUN
ftr-426	1371	135	’s	’s	PART
ftr-426	1371	136	value	value	NOUN
ftr-426	1371	137	by	by	ADP
ftr-426	1371	138	including	include	VERB
ftr-426	1371	139	it	it	PRON
ftr-426	1371	140	in	in	ADP
ftr-426	1371	141	repair	repair	NOUN
ftr-426	1371	142	costs	cost	NOUN
ftr-426	1371	143	or	or	CCONJ
ftr-426	1371	144	in	in	ADP
ftr-426	1371	145	appraised	appraise	VERB
ftr-426	1371	146	values.370	values.370	NUM
ftr-426	1371	147	disaster	disaster	NOUN
ftr-426	1371	148	relief	relief	NOUN
ftr-426	1371	149	reimbursements	reimbursement	NOUN
ftr-426	1371	150	actually	actually	ADV
ftr-426	1371	151	received	receive	VERB
ftr-426	1371	152	or	or	CCONJ
ftr-426	1371	153	reasonably	reasonably	ADV
ftr-426	1371	154	anticipated	anticipate	VERB
ftr-426	1371	155	with	with	ADP
ftr-426	1371	156	respect	respect	NOUN
ftr-426	1371	157	to	to	ADP
ftr-426	1371	158	the	the	DET
ftr-426	1371	159	damaged	damage	VERB
ftr-426	1371	160	property	property	NOUN
ftr-426	1371	161	reduce	reduce	VERB
ftr-426	1371	162	the	the	DET
ftr-426	1371	163	amount	amount	NOUN
ftr-426	1371	164	of	of	ADP
ftr-426	1371	165	the	the	DET
ftr-426	1371	166	2005	2005	NUM
ftr-426	1371	167	]	]	PUNCT
ftr-426	1371	168	anatomy	anatomy	NOUN
ftr-426	1371	169	of	of	ADP
ftr-426	1371	170	a	a	DET
ftr-426	1371	171	disaster	disaster	NOUN
ftr-426	1371	172	1005	1005	NUM
ftr-426	1371	173	371	371	NUM
ftr-426	1371	174	.	.	PUNCT
ftr-426	1372	1	irc	irc	VERB
ftr-426	1372	2	§	§	ADJ
ftr-426	1372	3	165(a	165(a	NOUN
ftr-426	1372	4	)	)	PUNCT
ftr-426	1372	5	;	;	PUNCT
ftr-426	1372	6	see	see	VERB
ftr-426	1372	7	internal	internal	ADJ
ftr-426	1372	8	revenue	revenue	NOUN
ftr-426	1372	9	service	service	NOUN
ftr-426	1372	10	,	,	PUNCT
ftr-426	1372	11	casualties	casualty	NOUN
ftr-426	1372	12	,	,	PUNCT
ftr-426	1372	13	disasters	disaster	NOUN
ftr-426	1372	14	and	and	CCONJ
ftr-426	1372	15	thefts	theft	NOUN
ftr-426	1372	16	,	,	PUNCT
ftr-426	1372	17	pub	pub	NOUN
ftr-426	1372	18	.	.	PUNCT
ftr-426	1372	19	547	547	NUM
ftr-426	1372	20	,	,	PUNCT
ftr-426	1372	21	at	at	ADP
ftr-426	1372	22	4	4	NUM
ftr-426	1372	23	.	.	PUNCT
ftr-426	1372	24	372	372	NUM
ftr-426	1372	25	.	.	PUNCT
ftr-426	1373	1	i	i	PRON
ftr-426	1373	2	d.	d.	PROPN
ftr-426	1373	3	;	;	PUNCT
ftr-426	1373	4	regs	regs	PROPN
ftr-426	1373	5	.	.	PUNCT
ftr-426	1374	1	§	§	PROPN
ftr-426	1374	2	1.165	1.165	NUM
ftr-426	1374	3	-	-	SYM
ftr-426	1374	4	1(d)(2)(i	1(d)(2)(i	NUM
ftr-426	1374	5	)	)	PUNCT
ftr-426	1374	6	;	;	PUNCT
ftr-426	1374	7	tech	tech	NOUN
ftr-426	1374	8	.	.	PUNCT
ftr-426	1375	1	adv	adv	PROPN
ftr-426	1375	2	.	.	PUNCT
ftr-426	1376	1	m	m	VERB
ftr-426	1376	2	em	em	PRON
ftr-426	1376	3	.	.	PUNCT
ftr-426	1377	1	2001	2001	NUM
ftr-426	1377	2	-	-	SYM
ftr-426	1377	3	11	11	NUM
ftr-426	1377	4	-	-	NUM
ftr-426	1377	5	056	056	NUM
ftr-426	1377	6	(	(	PUNCT
ftr-426	1377	7	feb	feb	PROPN
ftr-426	1377	8	.	.	PROPN
ftr-426	1377	9	15	15	NUM
ftr-426	1377	10	,	,	PUNCT
ftr-426	1377	11	2001	2001	NUM
ftr-426	1377	12	)	)	PUNCT
ftr-426	1377	13	(	(	PUNCT
ftr-426	1377	14	finding	find	VERB
ftr-426	1377	15	that	that	SCONJ
ftr-426	1377	16	losses	loss	NOUN
ftr-426	1377	17	were	be	AUX
ftr-426	1377	18	not	not	PART
ftr-426	1377	19	deductible	deductible	ADJ
ftr-426	1377	20	because	because	SCONJ
ftr-426	1377	21	disaster	disaster	NOUN
ftr-426	1377	22	victim	victim	NOUN
ftr-426	1377	23	had	have	VERB
ftr-426	1377	24	reasonable	reasonable	ADJ
ftr-426	1377	25	prospect	prospect	NOUN
ftr-426	1377	26	of	of	ADP
ftr-426	1377	27	a	a	DET
ftr-426	1377	28	recovery	recovery	NOUN
ftr-426	1377	29	)	)	PUNCT
ftr-426	1377	30	;	;	PUNCT
ftr-426	1378	1	spak	spak	PROPN
ftr-426	1378	2	v.	v.	ADP
ftr-426	1378	3	comm’r	comm’r	NOUN
ftr-426	1378	4	,	,	PUNCT
ftr-426	1378	5	76	76	NUM
ftr-426	1378	6	t.c	t.c	PROPN
ftr-426	1378	7	.	.	PROPN
ftr-426	1378	8	464	464	NUM
ftr-426	1378	9	(	(	PUNCT
ftr-426	1378	10	1981	1981	NUM
ftr-426	1378	11	)	)	PUNCT
ftr-426	1378	12	,	,	PUNCT
ftr-426	1378	13	acq	acq	PROPN
ftr-426	1378	14	.	.	PROPN
ftr-426	1378	15	,	,	PUNCT
ftr-426	1378	16	1981	1981	NUM
ftr-426	1378	17	-	-	SYM
ftr-426	1378	18	2	2	NUM
ftr-426	1378	19	c.b	c.b	PROPN
ftr-426	1378	20	.	.	PROPN
ftr-426	1378	21	2	2	NUM
ftr-426	1378	22	.	.	NUM
ftr-426	1378	23	373	373	NUM
ftr-426	1378	24	.	.	PUNCT
ftr-426	1379	1	i	i	PRON
ftr-426	1379	2	d.	d.	PROPN
ftr-426	1379	3	374	374	NUM
ftr-426	1379	4	.	.	PUNCT
ftr-426	1380	1	see	see	VERB
ftr-426	1380	2	jeffrey	jeffrey	PROPN
ftr-426	1380	3	v.	v.	PROPN
ftr-426	1380	4	comm’r	comm’r	PROPN
ftr-426	1380	5	,	,	PUNCT
ftr-426	1380	6	12	12	NUM
ftr-426	1380	7	t.c	t.c	PROPN
ftr-426	1380	8	.	.	PUNCT
ftr-426	1380	9	memo	memo	NOUN
ftr-426	1380	10	534	534	NUM
ftr-426	1380	11	(	(	PUNCT
ftr-426	1380	12	1953	1953	NUM
ftr-426	1380	13	)	)	PUNCT
ftr-426	1380	14	(	(	PUNCT
ftr-426	1380	15	holding	hold	VERB
ftr-426	1380	16	that	that	SCONJ
ftr-426	1380	17	legal	legal	ADJ
ftr-426	1380	18	fees	fee	NOUN
ftr-426	1380	19	to	to	PART
ftr-426	1380	20	obtain	obtain	VERB
ftr-426	1380	21	insurance	insurance	NOUN
ftr-426	1380	22	recovery	recovery	NOUN
ftr-426	1380	23	offset	offset	NOUN
ftr-426	1380	24	insurance	insurance	NOUN
ftr-426	1380	25	proceeds	proceed	NOUN
ftr-426	1380	26	eventually	eventually	ADV
ftr-426	1380	27	received	receive	VERB
ftr-426	1380	28	)	)	PUNCT
ftr-426	1380	29	;	;	PUNCT
ftr-426	1380	30	but	but	CCONJ
ftr-426	1380	31	see	see	VERB
ftr-426	1380	32	tarsey	tarsey	NOUN
ftr-426	1380	33	v.	v.	ADP
ftr-426	1380	34	comm’r	comm’r	NOUN
ftr-426	1380	35	,	,	PUNCT
ftr-426	1380	36	56	56	NUM
ftr-426	1380	37	t.c	t.c	PROPN
ftr-426	1380	38	.	.	PROPN
ftr-426	1380	39	memo	memo	NOUN
ftr-426	1380	40	553	553	NUM
ftr-426	1380	41	(	(	PUNCT
ftr-426	1380	42	1971	1971	NUM
ftr-426	1380	43	)	)	PUNCT
ftr-426	1380	44	(	(	PUNCT
ftr-426	1380	45	holding	hold	VERB
ftr-426	1380	46	that	that	SCONJ
ftr-426	1380	47	legal	legal	ADJ
ftr-426	1380	48	fees	fee	NOUN
ftr-426	1380	49	incurred	incur	VERB
ftr-426	1380	50	for	for	ADP
ftr-426	1380	51	unsuccessful	unsuccessful	ADJ
ftr-426	1380	52	pursuit	pursuit	NOUN
ftr-426	1380	53	of	of	ADP
ftr-426	1380	54	recovery	recovery	NOUN
ftr-426	1380	55	for	for	ADP
ftr-426	1380	56	personal	personal	ADJ
ftr-426	1380	57	casualty	casualty	NOUN
ftr-426	1380	58	loss	loss	NOUN
ftr-426	1380	59	were	be	AUX
ftr-426	1380	60	not	not	PART
ftr-426	1380	61	deductible	deductible	ADJ
ftr-426	1380	62	)	)	PUNCT
ftr-426	1380	63	.	.	PUNCT
ftr-426	1381	1	375	375	X
ftr-426	1381	2	.	.	PUNCT
ftr-426	1381	3	see	see	VERB
ftr-426	1381	4	internal	internal	ADJ
ftr-426	1381	5	revenue	revenue	NOUN
ftr-426	1381	6	service	service	NOUN
ftr-426	1381	7	,	,	PUNCT
ftr-426	1381	8	casualties	casualty	NOUN
ftr-426	1381	9	,	,	PUNCT
ftr-426	1381	10	disasters	disaster	NOUN
ftr-426	1381	11	,	,	PUNCT
ftr-426	1381	12	and	and	CCONJ
ftr-426	1381	13	thefts	theft	NOUN
ftr-426	1381	14	,	,	PUNCT
ftr-426	1381	15	pub	pub	NOUN
ftr-426	1381	16	.	.	PUNCT
ftr-426	1382	1	547	547	NUM
ftr-426	1382	2	,	,	PUNCT
ftr-426	1382	3	at	at	ADP
ftr-426	1382	4	5	5	NUM
ftr-426	1382	5	-	-	SYM
ftr-426	1382	6	6	6	NUM
ftr-426	1382	7	(	(	PUNCT
ftr-426	1382	8	describing	describe	VERB
ftr-426	1382	9	the	the	DET
ftr-426	1382	10	tax	tax	NOUN
ftr-426	1382	11	consequences	consequence	NOUN
ftr-426	1382	12	of	of	ADP
ftr-426	1382	13	receiving	receive	VERB
ftr-426	1382	14	reimbursements	reimbursement	NOUN
ftr-426	1382	15	greater	great	ADJ
ftr-426	1382	16	or	or	CCONJ
ftr-426	1382	17	less	less	ADJ
ftr-426	1382	18	than	than	ADP
ftr-426	1382	19	the	the	DET
ftr-426	1382	20	amount	amount	NOUN
ftr-426	1382	21	anticipated	anticipate	VERB
ftr-426	1382	22	after	after	ADP
ftr-426	1382	23	the	the	DET
ftr-426	1382	24	year	year	NOUN
ftr-426	1382	25	of	of	ADP
ftr-426	1382	26	the	the	DET
ftr-426	1382	27	disaster	disaster	NOUN
ftr-426	1382	28	)	)	PUNCT
ftr-426	1382	29	.	.	PUNCT
ftr-426	1383	1	376	376	NUM
ftr-426	1383	2	.	.	PUNCT
ftr-426	1384	1	i	i	PRON
ftr-426	1384	2	d.	d.	PROPN
ftr-426	1384	3	;	;	PUNCT
ftr-426	1384	4	see	see	VERB
ftr-426	1384	5	irc	irc	PROPN
ftr-426	1384	6	§	§	PROPN
ftr-426	1384	7	111	111	NUM
ftr-426	1384	8	.	.	PUNCT
ftr-426	1384	9	377	377	NUM
ftr-426	1384	10	.	.	PUNCT
ftr-426	1385	1	irc	irc	PROPN
ftr-426	1385	2	§	§	PROPN
ftr-426	1385	3	165(h	165(h	PROPN
ftr-426	1385	4	)	)	PUNCT
ftr-426	1385	5	(	(	PUNCT
ftr-426	1385	6	describing	describe	VERB
ftr-426	1385	7	the	the	DET
ftr-426	1385	8	different	different	ADJ
ftr-426	1385	9	tax	tax	NOUN
ftr-426	1385	10	treatment	treatment	NOUN
ftr-426	1385	11	for	for	ADP
ftr-426	1385	12	personal	personal	ADJ
ftr-426	1385	13	casualty	casualty	NOUN
ftr-426	1385	14	losses	loss	NOUN
ftr-426	1385	15	as	as	SCONJ
ftr-426	1385	16	compared	compare	VERB
ftr-426	1385	17	to	to	ADP
ftr-426	1385	18	business	business	NOUN
ftr-426	1385	19	or	or	CCONJ
ftr-426	1385	20	investment	investment	NOUN
ftr-426	1385	21	casualty	casualty	NOUN
ftr-426	1385	22	losses	loss	NOUN
ftr-426	1385	23	)	)	PUNCT
ftr-426	1385	24	.	.	PUNCT
ftr-426	1386	1	378	378	NUM
ftr-426	1386	2	irc	irc	ADV
ftr-426	1386	3	§	§	PROPN
ftr-426	1386	4	165	165	NUM
ftr-426	1386	5	,	,	PUNCT
ftr-426	1386	6	(	(	PUNCT
ftr-426	1386	7	h)(3	h)(3	X
ftr-426	1386	8	)	)	PUNCT
ftr-426	1386	9	(	(	PUNCT
ftr-426	1386	10	describing	describe	VERB
ftr-426	1386	11	personal	personal	ADJ
ftr-426	1386	12	casualty	casualty	NOUN
ftr-426	1386	13	losses	loss	NOUN
ftr-426	1386	14	resulting	result	VERB
ftr-426	1386	15	from	from	ADP
ftr-426	1386	16	personal	personal	ADJ
ftr-426	1386	17	-	-	PUNCT
ftr-426	1386	18	use	use	NOUN
ftr-426	1386	19	property	property	NOUN
ftr-426	1386	20	,	,	PUNCT
ftr-426	1386	21	which	which	PRON
ftr-426	1386	22	is	be	AUX
ftr-426	1386	23	property	property	NOUN
ftr-426	1386	24	that	that	PRON
ftr-426	1386	25	is	be	AUX
ftr-426	1386	26	not	not	PART
ftr-426	1386	27	used	use	VERB
ftr-426	1386	28	in	in	ADP
ftr-426	1386	29	a	a	DET
ftr-426	1386	30	trade	trade	NOUN
ftr-426	1386	31	or	or	CCONJ
ftr-426	1386	32	business	business	NOUN
ftr-426	1386	33	or	or	CCONJ
ftr-426	1386	34	held	hold	VERB
ftr-426	1386	35	for	for	ADP
ftr-426	1386	36	investment	investment	NOUN
ftr-426	1386	37	)	)	PUNCT
ftr-426	1386	38	.	.	PUNCT
ftr-426	1387	1	379	379	NUM
ftr-426	1387	2	.	.	PUNCT
ftr-426	1387	3	regs	regs	PROPN
ftr-426	1387	4	.	.	PUNCT
ftr-426	1388	1	§	§	PROPN
ftr-426	1388	2	1.165	1.165	NUM
ftr-426	1388	3	-	-	PUNCT
ftr-426	1388	4	7(b)(1	7(b)(1	NUM
ftr-426	1388	5	)	)	PUNCT
ftr-426	1388	6	.	.	PUNCT
ftr-426	1389	1	380	380	NUM
ftr-426	1389	2	.	.	PUNCT
ftr-426	1389	3	irc	irc	PROPN
ftr-426	1389	4	§	§	ADJ
ftr-426	1389	5	165(a	165(a	NOUN
ftr-426	1389	6	)	)	PUNCT
ftr-426	1389	7	;	;	PUNCT
ftr-426	1389	8	regs	reg	NOUN
ftr-426	1389	9	.	.	PUNCT
ftr-426	1390	1	§	§	PROPN
ftr-426	1390	2	1.165	1.165	NUM
ftr-426	1390	3	-	-	SYM
ftr-426	1390	4	1(c)(4	1(c)(4	NUM
ftr-426	1390	5	)	)	PUNCT
ftr-426	1390	6	.	.	PUNCT
ftr-426	1391	1	381	381	NUM
ftr-426	1391	2	.	.	PUNCT
ftr-426	1391	3	irc	irc	PROPN
ftr-426	1391	4	§	§	PROPN
ftr-426	1391	5	165(h)(3)(e	165(h)(3)(e	PROPN
ftr-426	1391	6	)	)	PUNCT
ftr-426	1391	7	.	.	PUNCT
ftr-426	1392	1	a	a	DET
ftr-426	1392	2	claim	claim	NOUN
ftr-426	1392	3	does	do	AUX
ftr-426	1392	4	not	not	PART
ftr-426	1392	5	have	have	VERB
ftr-426	1392	6	to	to	PART
ftr-426	1392	7	be	be	AUX
ftr-426	1392	8	filed	file	VERB
ftr-426	1392	9	if	if	SCONJ
ftr-426	1392	10	the	the	DET
ftr-426	1392	11	loss	loss	NOUN
ftr-426	1392	12	is	be	AUX
ftr-426	1392	13	less	less	ADJ
ftr-426	1392	14	than	than	ADP
ftr-426	1392	15	the	the	DET
ftr-426	1392	16	amount	amount	NOUN
ftr-426	1392	17	of	of	ADP
ftr-426	1392	18	the	the	DET
ftr-426	1392	19	insurance	insurance	NOUN
ftr-426	1392	20	policy	policy	NOUN
ftr-426	1392	21	deductible	deductible	ADJ
ftr-426	1392	22	because	because	SCONJ
ftr-426	1392	23	the	the	DET
ftr-426	1392	24	loss	loss	NOUN
ftr-426	1392	25	is	be	AUX
ftr-426	1392	26	not	not	PART
ftr-426	1392	27	insured	insure	VERB
ftr-426	1392	28	.	.	PUNCT
ftr-426	1393	1	see	see	VERB
ftr-426	1393	2	internal	internal	ADJ
ftr-426	1393	3	revenue	revenue	NOUN
ftr-426	1393	4	service	service	NOUN
ftr-426	1393	5	,	,	PUNCT
ftr-426	1393	6	casualties	casualty	NOUN
ftr-426	1393	7	,	,	PUNCT
ftr-426	1393	8	disasters	disaster	NOUN
ftr-426	1393	9	,	,	PUNCT
ftr-426	1393	10	and	and	CCONJ
ftr-426	1393	11	thefts	theft	NOUN
ftr-426	1393	12	,	,	PUNCT
ftr-426	1393	13	pub	pub	NOUN
ftr-426	1393	14	.	.	PUNCT
ftr-426	1394	1	547	547	NUM
ftr-426	1394	2	,	,	PUNCT
ftr-426	1394	3	at	at	ADP
ftr-426	1394	4	7	7	NUM
ftr-426	1394	5	.	.	PUNCT
ftr-426	1394	6	casualty	casualty	NOUN
ftr-426	1394	7	loss.371	loss.371	PROPN
ftr-426	1394	8	for	for	ADP
ftr-426	1394	9	this	this	DET
ftr-426	1394	10	purpose	purpose	NOUN
ftr-426	1394	11	,	,	PUNCT
ftr-426	1394	12	all	all	DET
ftr-426	1394	13	insurance	insurance	NOUN
ftr-426	1394	14	proceeds	proceed	NOUN
ftr-426	1394	15	,	,	PUNCT
ftr-426	1394	16	federal	federal	ADJ
ftr-426	1394	17	and	and	CCONJ
ftr-426	1394	18	state	state	NOUN
ftr-426	1394	19	reimbursements	reimbursement	NOUN
ftr-426	1394	20	,	,	PUNCT
ftr-426	1394	21	charitable	charitable	ADJ
ftr-426	1394	22	or	or	CCONJ
ftr-426	1394	23	employer	employer	NOUN
ftr-426	1394	24	received	receive	VERB
ftr-426	1394	25	or	or	CCONJ
ftr-426	1394	26	reasonably	reasonably	ADV
ftr-426	1394	27	anticipated	anticipate	VERB
ftr-426	1394	28	reimbursements	reimbursement	NOUN
ftr-426	1394	29	specifically	specifically	ADV
ftr-426	1394	30	for	for	ADP
ftr-426	1394	31	restoration	restoration	NOUN
ftr-426	1394	32	,	,	PUNCT
ftr-426	1394	33	repair	repair	NOUN
ftr-426	1394	34	or	or	CCONJ
ftr-426	1394	35	rehabilitation	rehabilitation	NOUN
ftr-426	1394	36	of	of	ADP
ftr-426	1394	37	the	the	DET
ftr-426	1394	38	damaged	damage	VERB
ftr-426	1394	39	or	or	CCONJ
ftr-426	1394	40	lost	lose	VERB
ftr-426	1394	41	property	property	NOUN
ftr-426	1394	42	reduce	reduce	VERB
ftr-426	1394	43	the	the	DET
ftr-426	1394	44	amount	amount	NOUN
ftr-426	1394	45	of	of	ADP
ftr-426	1394	46	the	the	DET
ftr-426	1394	47	casualty	casualty	NOUN
ftr-426	1394	48	loss.372	loss.372	VERB
ftr-426	1394	49	unrestricted	unrestricted	ADJ
ftr-426	1394	50	gifts	gift	NOUN
ftr-426	1394	51	or	or	CCONJ
ftr-426	1394	52	loans	loan	NOUN
ftr-426	1394	53	or	or	CCONJ
ftr-426	1394	54	reimbursements	reimbursement	NOUN
ftr-426	1394	55	for	for	ADP
ftr-426	1394	56	living	living	NOUN
ftr-426	1394	57	expenses	expense	NOUN
ftr-426	1394	58	are	be	AUX
ftr-426	1394	59	not	not	PART
ftr-426	1394	60	treated	treat	VERB
ftr-426	1394	61	as	as	ADP
ftr-426	1394	62	recoveries	recovery	NOUN
ftr-426	1394	63	for	for	ADP
ftr-426	1394	64	purposes	purpose	NOUN
ftr-426	1394	65	of	of	ADP
ftr-426	1394	66	this	this	DET
ftr-426	1394	67	analysis.373	analysis.373	NOUN
ftr-426	1394	68	legal	legal	ADJ
ftr-426	1394	69	,	,	PUNCT
ftr-426	1394	70	accounting	accounting	NOUN
ftr-426	1394	71	and	and	CCONJ
ftr-426	1394	72	other	other	ADJ
ftr-426	1394	73	expenses	expense	NOUN
ftr-426	1394	74	incurred	incur	VERB
ftr-426	1394	75	to	to	PART
ftr-426	1394	76	obtain	obtain	VERB
ftr-426	1394	77	property	property	NOUN
ftr-426	1394	78	reimbursements	reimbursement	NOUN
ftr-426	1394	79	offset	offset	VERB
ftr-426	1394	80	the	the	DET
ftr-426	1394	81	amount	amount	NOUN
ftr-426	1394	82	of	of	ADP
ftr-426	1394	83	any	any	DET
ftr-426	1394	84	recovery.374	recovery.374	NOUN
ftr-426	1394	85	if	if	SCONJ
ftr-426	1394	86	anticipated	anticipate	VERB
ftr-426	1394	87	reimbursements	reimbursement	NOUN
ftr-426	1394	88	are	be	AUX
ftr-426	1394	89	no	no	ADV
ftr-426	1394	90	longer	long	ADV
ftr-426	1394	91	receivable	receivable	ADJ
ftr-426	1394	92	in	in	ADP
ftr-426	1394	93	full	full	ADJ
ftr-426	1394	94	or	or	CCONJ
ftr-426	1394	95	in	in	ADP
ftr-426	1394	96	part	part	NOUN
ftr-426	1394	97	,	,	PUNCT
ftr-426	1394	98	the	the	DET
ftr-426	1394	99	disaster	disaster	NOUN
ftr-426	1394	100	victim	victim	NOUN
ftr-426	1394	101	may	may	AUX
ftr-426	1394	102	deduct	deduct	VERB
ftr-426	1394	103	any	any	DET
ftr-426	1394	104	resulting	result	VERB
ftr-426	1394	105	loss	loss	NOUN
ftr-426	1394	106	in	in	ADP
ftr-426	1394	107	the	the	DET
ftr-426	1394	108	tax	tax	NOUN
ftr-426	1394	109	year	year	NOUN
ftr-426	1394	110	of	of	ADP
ftr-426	1394	111	this	this	DET
ftr-426	1394	112	discovery.375	discovery.375	NOUN
ftr-426	1394	113	if	if	SCONJ
ftr-426	1394	114	actual	actual	ADJ
ftr-426	1394	115	reimbursements	reimbursement	NOUN
ftr-426	1394	116	are	be	AUX
ftr-426	1394	117	greater	great	ADJ
ftr-426	1394	118	than	than	SCONJ
ftr-426	1394	119	anticipated	anticipate	VERB
ftr-426	1394	120	,	,	PUNCT
ftr-426	1394	121	then	then	ADV
ftr-426	1394	122	the	the	DET
ftr-426	1394	123	excess	excess	ADJ
ftr-426	1394	124	reimbursement	reimbursement	NOUN
ftr-426	1394	125	will	will	AUX
ftr-426	1394	126	have	have	VERB
ftr-426	1394	127	to	to	PART
ftr-426	1394	128	be	be	AUX
ftr-426	1394	129	included	include	VERB
ftr-426	1394	130	in	in	ADP
ftr-426	1394	131	gross	gross	ADJ
ftr-426	1394	132	income	income	NOUN
ftr-426	1394	133	to	to	ADP
ftr-426	1394	134	the	the	DET
ftr-426	1394	135	extent	extent	NOUN
ftr-426	1394	136	of	of	ADP
ftr-426	1394	137	any	any	DET
ftr-426	1394	138	tax	tax	NOUN
ftr-426	1394	139	benefits	benefit	NOUN
ftr-426	1394	140	previously	previously	ADV
ftr-426	1394	141	enjoyed	enjoy	VERB
ftr-426	1394	142	by	by	ADP
ftr-426	1394	143	the	the	DET
ftr-426	1394	144	taxpayer.376	taxpayer.376	NOUN
ftr-426	1394	145	the	the	DET
ftr-426	1394	146	amount	amount	NOUN
ftr-426	1394	147	of	of	ADP
ftr-426	1394	148	realized	realize	VERB
ftr-426	1394	149	loss	loss	NOUN
ftr-426	1394	150	that	that	PRON
ftr-426	1394	151	is	be	AUX
ftr-426	1394	152	deductible	deductible	ADJ
ftr-426	1394	153	depends	depend	VERB
ftr-426	1394	154	upon	upon	SCONJ
ftr-426	1394	155	whether	whether	SCONJ
ftr-426	1394	156	the	the	DET
ftr-426	1394	157	property	property	NOUN
ftr-426	1394	158	is	be	AUX
ftr-426	1394	159	used	use	VERB
ftr-426	1394	160	personally	personally	ADV
ftr-426	1394	161	,	,	PUNCT
ftr-426	1394	162	in	in	ADP
ftr-426	1394	163	a	a	DET
ftr-426	1394	164	trade	trade	NOUN
ftr-426	1394	165	or	or	CCONJ
ftr-426	1394	166	business	business	NOUN
ftr-426	1394	167	,	,	PUNCT
ftr-426	1394	168	or	or	CCONJ
ftr-426	1394	169	held	hold	VERB
ftr-426	1394	170	for	for	ADP
ftr-426	1394	171	investment.377	investment.377	NOUN
ftr-426	1394	172	1	1	NUM
ftr-426	1394	173	.	.	PUNCT
ftr-426	1395	1	personal	personal	ADJ
ftr-426	1395	2	casualty	casualty	NOUN
ftr-426	1395	3	losses	loss	NOUN
ftr-426	1395	4	personal	personal	ADJ
ftr-426	1395	5	-	-	PUNCT
ftr-426	1395	6	use	use	NOUN
ftr-426	1395	7	property	property	NOUN
ftr-426	1395	8	is	be	AUX
ftr-426	1395	9	defined	define	VERB
ftr-426	1395	10	as	as	ADP
ftr-426	1395	11	any	any	DET
ftr-426	1395	12	property	property	NOUN
ftr-426	1395	13	that	that	PRON
ftr-426	1395	14	is	be	AUX
ftr-426	1395	15	not	not	PART
ftr-426	1395	16	used	use	VERB
ftr-426	1395	17	in	in	ADP
ftr-426	1395	18	a	a	DET
ftr-426	1395	19	trade	trade	NOUN
ftr-426	1395	20	or	or	CCONJ
ftr-426	1395	21	business	business	NOUN
ftr-426	1395	22	or	or	CCONJ
ftr-426	1395	23	held	hold	VERB
ftr-426	1395	24	for	for	ADP
ftr-426	1395	25	investment.378	investment.378	NOUN
ftr-426	1395	26	the	the	DET
ftr-426	1395	27	amount	amount	NOUN
ftr-426	1395	28	of	of	ADP
ftr-426	1395	29	casualty	casualty	NOUN
ftr-426	1395	30	loss	loss	NOUN
ftr-426	1395	31	for	for	ADP
ftr-426	1395	32	personal	personal	ADJ
ftr-426	1395	33	-	-	PUNCT
ftr-426	1395	34	use	use	NOUN
ftr-426	1395	35	property	property	NOUN
ftr-426	1395	36	is	be	AUX
ftr-426	1395	37	the	the	DET
ftr-426	1395	38	lesser	less	ADJ
ftr-426	1395	39	of	of	ADP
ftr-426	1395	40	(	(	PUNCT
ftr-426	1395	41	1	1	X
ftr-426	1395	42	)	)	PUNCT
ftr-426	1395	43	the	the	DET
ftr-426	1395	44	decrease	decrease	NOUN
ftr-426	1395	45	in	in	ADP
ftr-426	1395	46	the	the	DET
ftr-426	1395	47	fair	fair	ADJ
ftr-426	1395	48	market	market	NOUN
ftr-426	1395	49	value	value	NOUN
ftr-426	1395	50	of	of	ADP
ftr-426	1395	51	the	the	DET
ftr-426	1395	52	property	property	NOUN
ftr-426	1395	53	immediately	immediately	ADV
ftr-426	1395	54	before	before	ADP
ftr-426	1395	55	and	and	CCONJ
ftr-426	1395	56	after	after	ADP
ftr-426	1395	57	the	the	DET
ftr-426	1395	58	casualty	casualty	NOUN
ftr-426	1395	59	;	;	PUNCT
ftr-426	1395	60	or	or	CCONJ
ftr-426	1395	61	(	(	PUNCT
ftr-426	1395	62	2	2	X
ftr-426	1395	63	)	)	PUNCT
ftr-426	1395	64	the	the	DET
ftr-426	1395	65	adjusted	adjusted	ADJ
ftr-426	1395	66	basis	basis	NOUN
ftr-426	1395	67	in	in	ADP
ftr-426	1395	68	the	the	DET
ftr-426	1395	69	property.379	property.379	NOUN
ftr-426	1395	70	as	as	SCONJ
ftr-426	1395	71	noted	note	VERB
ftr-426	1395	72	above	above	ADV
ftr-426	1395	73	,	,	PUNCT
ftr-426	1395	74	the	the	DET
ftr-426	1395	75	taxpayer	taxpayer	NOUN
ftr-426	1395	76	must	must	AUX
ftr-426	1395	77	reduce	reduce	VERB
ftr-426	1395	78	this	this	DET
ftr-426	1395	79	amount	amount	NOUN
ftr-426	1395	80	by	by	ADP
ftr-426	1395	81	any	any	DET
ftr-426	1395	82	insurance	insurance	NOUN
ftr-426	1395	83	proceeds	proceed	NOUN
ftr-426	1395	84	or	or	CCONJ
ftr-426	1395	85	other	other	ADJ
ftr-426	1395	86	reimbursements	reimbursement	NOUN
ftr-426	1395	87	received	receive	VERB
ftr-426	1395	88	or	or	CCONJ
ftr-426	1395	89	recoverable	recoverable	ADJ
ftr-426	1395	90	,	,	PUNCT
ftr-426	1395	91	including	include	VERB
ftr-426	1395	92	any	any	DET
ftr-426	1395	93	salvage	salvage	NOUN
ftr-426	1395	94	value.380	value.380	NOUN
ftr-426	1395	95	taxpayers	taxpayer	NOUN
ftr-426	1395	96	with	with	ADP
ftr-426	1395	97	damage	damage	NOUN
ftr-426	1395	98	to	to	ADP
ftr-426	1395	99	personal	personal	ADJ
ftr-426	1395	100	-	-	PUNCT
ftr-426	1395	101	use	use	NOUN
ftr-426	1395	102	property	property	NOUN
ftr-426	1395	103	must	must	AUX
ftr-426	1395	104	file	file	VERB
ftr-426	1395	105	a	a	DET
ftr-426	1395	106	timely	timely	ADJ
ftr-426	1395	107	insurance	insurance	NOUN
ftr-426	1395	108	claim	claim	NOUN
ftr-426	1395	109	for	for	ADP
ftr-426	1395	110	any	any	DET
ftr-426	1395	111	damaged	damage	VERB
ftr-426	1395	112	insured	insured	ADJ
ftr-426	1395	113	property	property	NOUN
ftr-426	1395	114	or	or	CCONJ
ftr-426	1395	115	the	the	DET
ftr-426	1395	116	loss	loss	NOUN
ftr-426	1395	117	will	will	AUX
ftr-426	1395	118	be	be	AUX
ftr-426	1395	119	denied.381	denied.381	ADP
ftr-426	1395	120	1006	1006	NUM
ftr-426	1395	121	florida	florida	PROPN
ftr-426	1395	122	tax	tax	PROPN
ftr-426	1395	123	review	review	NOUN
ftr-426	1396	1	[	[	X
ftr-426	1396	2	vol.6:10	vol.6:10	NOUN
ftr-426	1396	3	382	382	NUM
ftr-426	1396	4	.	.	PUNCT
ftr-426	1397	1	for	for	ADP
ftr-426	1397	2	this	this	DET
ftr-426	1397	3	purpose	purpose	NOUN
ftr-426	1397	4	,	,	PUNCT
ftr-426	1397	5	husband	husband	NOUN
ftr-426	1397	6	and	and	CCONJ
ftr-426	1397	7	wife	wife	NOUN
ftr-426	1397	8	are	be	AUX
ftr-426	1397	9	treated	treat	VERB
ftr-426	1397	10	as	as	ADP
ftr-426	1397	11	one	one	NUM
ftr-426	1397	12	taxpayer	taxpayer	NOUN
ftr-426	1397	13	.	.	PUNCT
ftr-426	1398	1	irc	irc	PROPN
ftr-426	1398	2	§	§	PROPN
ftr-426	1398	3	165(h)(4)(b	165(h)(4)(b	PROPN
ftr-426	1398	4	)	)	PUNCT
ftr-426	1398	5	;	;	PUNCT
ftr-426	1398	6	regs	reg	NOUN
ftr-426	1398	7	.	.	PUNCT
ftr-426	1399	1	§	§	PROPN
ftr-426	1399	2	1.165	1.165	NUM
ftr-426	1399	3	-	-	PUNCT
ftr-426	1399	4	7(b)(4)(iii	7(b)(4)(iii	NUM
ftr-426	1399	5	)	)	PUNCT
ftr-426	1399	6	.	.	PUNCT
ftr-426	1400	1	however	however	ADV
ftr-426	1400	2	,	,	PUNCT
ftr-426	1400	3	if	if	SCONJ
ftr-426	1400	4	the	the	DET
ftr-426	1400	5	married	married	ADJ
ftr-426	1400	6	couple	couple	NOUN
ftr-426	1400	7	file	file	NOUN
ftr-426	1400	8	separately	separately	ADV
ftr-426	1400	9	and	and	CCONJ
ftr-426	1400	10	the	the	DET
ftr-426	1400	11	property	property	NOUN
ftr-426	1400	12	is	be	AUX
ftr-426	1400	13	jointly	jointly	ADV
ftr-426	1400	14	owned	own	VERB
ftr-426	1400	15	each	each	DET
ftr-426	1400	16	taxpayer	taxpayer	NOUN
ftr-426	1400	17	must	must	AUX
ftr-426	1400	18	reduce	reduce	VERB
ftr-426	1400	19	her	her	PRON
ftr-426	1400	20	½	½	NOUN
ftr-426	1400	21	of	of	ADP
ftr-426	1400	22	the	the	DET
ftr-426	1400	23	casualty	casualty	NOUN
ftr-426	1400	24	loss	loss	NOUN
ftr-426	1400	25	by	by	ADP
ftr-426	1400	26	$	$	SYM
ftr-426	1400	27	100	100	NUM
ftr-426	1400	28	.	.	PUNCT
ftr-426	1401	1	see	see	VERB
ftr-426	1401	2	internal	internal	ADJ
ftr-426	1401	3	revenue	revenue	NOUN
ftr-426	1401	4	service	service	NOUN
ftr-426	1401	5	,	,	PUNCT
ftr-426	1401	6	casualties	casualty	NOUN
ftr-426	1401	7	,	,	PUNCT
ftr-426	1401	8	disasters	disaster	NOUN
ftr-426	1401	9	,	,	PUNCT
ftr-426	1401	10	and	and	CCONJ
ftr-426	1401	11	thefts	theft	NOUN
ftr-426	1401	12	,	,	PUNCT
ftr-426	1401	13	pub	pub	NOUN
ftr-426	1401	14	.	.	PUNCT
ftr-426	1402	1	547	547	NUM
ftr-426	1402	2	,	,	PUNCT
ftr-426	1402	3	at	at	ADP
ftr-426	1402	4	7	7	NUM
ftr-426	1402	5	.	.	NOUN
ftr-426	1402	6	383	383	NUM
ftr-426	1402	7	.	.	PUNCT
ftr-426	1403	1	irc	irc	PROPN
ftr-426	1403	2	§	§	PROPN
ftr-426	1403	3	165(h)(1	165(h)(1	PROPN
ftr-426	1403	4	)	)	PUNCT
ftr-426	1403	5	.	.	PUNCT
ftr-426	1404	1	for	for	ADP
ftr-426	1404	2	this	this	DET
ftr-426	1404	3	purpose	purpose	NOUN
ftr-426	1404	4	,	,	PUNCT
ftr-426	1404	5	the	the	DET
ftr-426	1404	6	government	government	NOUN
ftr-426	1404	7	liberally	liberally	ADV
ftr-426	1404	8	construes	construe	VERB
ftr-426	1404	9	the	the	DET
ftr-426	1404	10	scope	scope	NOUN
ftr-426	1404	11	of	of	ADP
ftr-426	1404	12	each	each	DET
ftr-426	1404	13	casualty	casualty	NOUN
ftr-426	1404	14	and	and	CCONJ
ftr-426	1404	15	will	will	AUX
ftr-426	1404	16	aggregate	aggregate	VERB
ftr-426	1404	17	events	event	NOUN
ftr-426	1404	18	that	that	PRON
ftr-426	1404	19	are	be	AUX
ftr-426	1404	20	closely	closely	ADV
ftr-426	1404	21	related	relate	VERB
ftr-426	1404	22	in	in	ADP
ftr-426	1404	23	origin	origin	NOUN
ftr-426	1404	24	(	(	PUNCT
ftr-426	1404	25	e.g.	e.g.	ADV
ftr-426	1404	26	,	,	PUNCT
ftr-426	1404	27	damage	damage	NOUN
ftr-426	1404	28	from	from	ADP
ftr-426	1404	29	wind	wind	NOUN
ftr-426	1404	30	,	,	PUNCT
ftr-426	1404	31	hail	hail	NOUN
ftr-426	1404	32	and	and	CCONJ
ftr-426	1404	33	water	water	NOUN
ftr-426	1404	34	from	from	ADP
ftr-426	1404	35	the	the	DET
ftr-426	1404	36	same	same	ADJ
ftr-426	1404	37	storm	storm	NOUN
ftr-426	1404	38	to	to	ADP
ftr-426	1404	39	a	a	DET
ftr-426	1404	40	home	home	NOUN
ftr-426	1404	41	,	,	PUNCT
ftr-426	1404	42	automobile	automobile	NOUN
ftr-426	1404	43	,	,	PUNCT
ftr-426	1404	44	and	and	CCONJ
ftr-426	1404	45	rental	rental	ADJ
ftr-426	1404	46	property	property	NOUN
ftr-426	1404	47	will	will	AUX
ftr-426	1404	48	be	be	AUX
ftr-426	1404	49	treated	treat	VERB
ftr-426	1404	50	as	as	ADP
ftr-426	1404	51	a	a	DET
ftr-426	1404	52	single	single	ADJ
ftr-426	1404	53	casualty	casualty	NOUN
ftr-426	1404	54	)	)	PUNCT
ftr-426	1404	55	.	.	PUNCT
ftr-426	1405	1	see	see	VERB
ftr-426	1405	2	h.r	h.r	PROPN
ftr-426	1405	3	.	.	PROPN
ftr-426	1405	4	rep	rep	PROPN
ftr-426	1405	5	.	.	PROPN
ftr-426	1405	6	no	no	PROPN
ftr-426	1405	7	.	.	NOUN
ftr-426	1405	8	88	88	NUM
ftr-426	1405	9	-	-	SYM
ftr-426	1405	10	749	749	NUM
ftr-426	1405	11	,	,	PUNCT
ftr-426	1405	12	1st	1st	NOUN
ftr-426	1405	13	.	.	PUNCT
ftr-426	1406	1	sess	sess	PROPN
ftr-426	1406	2	.	.	PUNCT
ftr-426	1407	1	(	(	PUNCT
ftr-426	1407	2	1963	1963	NUM
ftr-426	1407	3	)	)	PUNCT
ftr-426	1407	4	at	at	ADP
ftr-426	1407	5	1472	1472	NUM
ftr-426	1407	6	;	;	PUNCT
ftr-426	1407	7	internal	internal	ADJ
ftr-426	1407	8	revenue	revenue	NOUN
ftr-426	1407	9	service	service	NOUN
ftr-426	1407	10	,	,	PUNCT
ftr-426	1407	11	casualties	casualty	NOUN
ftr-426	1407	12	,	,	PUNCT
ftr-426	1407	13	disasters	disaster	NOUN
ftr-426	1407	14	,	,	PUNCT
ftr-426	1407	15	and	and	CCONJ
ftr-426	1407	16	thefts	theft	NOUN
ftr-426	1407	17	,	,	PUNCT
ftr-426	1407	18	pub	pub	NOUN
ftr-426	1407	19	.	.	PUNCT
ftr-426	1408	1	547	547	NUM
ftr-426	1408	2	,	,	PUNCT
ftr-426	1408	3	at	at	ADP
ftr-426	1408	4	6	6	NUM
ftr-426	1408	5	-	-	SYM
ftr-426	1408	6	7	7	NUM
ftr-426	1408	7	.	.	NUM
ftr-426	1408	8	384	384	NUM
ftr-426	1408	9	.	.	PUNCT
ftr-426	1409	1	this	this	DET
ftr-426	1409	2	analysis	analysis	NOUN
ftr-426	1409	3	only	only	ADV
ftr-426	1409	4	includes	include	VERB
ftr-426	1409	5	casualty	casualty	NOUN
ftr-426	1409	6	gains	gain	NOUN
ftr-426	1409	7	that	that	PRON
ftr-426	1409	8	are	be	AUX
ftr-426	1409	9	not	not	PART
ftr-426	1409	10	deferred	defer	VERB
ftr-426	1409	11	or	or	CCONJ
ftr-426	1409	12	excluded	exclude	VERB
ftr-426	1409	13	under	under	ADP
ftr-426	1409	14	code	code	NOUN
ftr-426	1409	15	§	§	PROPN
ftr-426	1409	16	§	§	PROPN
ftr-426	1409	17	1033	1033	NUM
ftr-426	1409	18	or	or	CCONJ
ftr-426	1409	19	121	121	NUM
ftr-426	1409	20	,	,	PUNCT
ftr-426	1409	21	but	but	CCONJ
ftr-426	1409	22	are	be	AUX
ftr-426	1409	23	recognized	recognize	VERB
ftr-426	1409	24	.	.	PUNCT
ftr-426	1410	1	see	see	VERB
ftr-426	1410	2	mccoy	mccoy	PROPN
ftr-426	1410	3	,	,	PUNCT
ftr-426	1410	4	supra	supra	PROPN
ftr-426	1410	5	note	note	NOUN
ftr-426	1410	6	356	356	NUM
ftr-426	1410	7	,	,	PUNCT
ftr-426	1410	8	at	at	ADP
ftr-426	1410	9	a-80	a-80	NOUN
ftr-426	1410	10	.	.	PUNCT
ftr-426	1411	1	385	385	NUM
ftr-426	1411	2	.	.	PUNCT
ftr-426	1412	1	irc	irc	PROPN
ftr-426	1412	2	§	§	PROPN
ftr-426	1412	3	165(h)(2)(a	165(h)(2)(a	PROPN
ftr-426	1412	4	)	)	PUNCT
ftr-426	1412	5	.	.	PUNCT
ftr-426	1413	1	for	for	ADP
ftr-426	1413	2	this	this	DET
ftr-426	1413	3	purpose	purpose	NOUN
ftr-426	1413	4	,	,	PUNCT
ftr-426	1413	5	adjusted	adjust	VERB
ftr-426	1413	6	gross	gross	ADJ
ftr-426	1413	7	income	income	NOUN
ftr-426	1413	8	does	do	AUX
ftr-426	1413	9	not	not	PART
ftr-426	1413	10	include	include	VERB
ftr-426	1413	11	any	any	DET
ftr-426	1413	12	recognized	recognize	VERB
ftr-426	1413	13	personal	personal	ADJ
ftr-426	1413	14	casualty	casualty	NOUN
ftr-426	1413	15	gains	gain	NOUN
ftr-426	1413	16	.	.	PUNCT
ftr-426	1414	1	irc	irc	PROPN
ftr-426	1414	2	§	§	PROPN
ftr-426	1414	3	165(h)(4)(a	165(h)(4)(a	PROPN
ftr-426	1414	4	)	)	PUNCT
ftr-426	1414	5	.	.	PUNCT
ftr-426	1415	1	386	386	NUM
ftr-426	1415	2	.	.	PUNCT
ftr-426	1415	3	irc	irc	PROPN
ftr-426	1415	4	§	§	PROPN
ftr-426	1415	5	163(h)(3	163(h)(3	NUM
ftr-426	1415	6	)	)	PUNCT
ftr-426	1415	7	(	(	PUNCT
ftr-426	1415	8	setting	set	VERB
ftr-426	1415	9	forth	forth	ADP
ftr-426	1415	10	requirements	requirement	NOUN
ftr-426	1415	11	for	for	ADP
ftr-426	1415	12	deduction	deduction	NOUN
ftr-426	1415	13	of	of	ADP
ftr-426	1415	14	home	home	NOUN
ftr-426	1415	15	mortgage	mortgage	NOUN
ftr-426	1415	16	interest	interest	NOUN
ftr-426	1415	17	)	)	PUNCT
ftr-426	1415	18	.	.	PUNCT
ftr-426	1416	1	387	387	X
ftr-426	1416	2	.	.	X
ftr-426	1416	3	irc	irc	PROPN
ftr-426	1416	4	§	§	PROPN
ftr-426	1416	5	164(a	164(a	PROPN
ftr-426	1416	6	)	)	PUNCT
ftr-426	1416	7	(	(	PUNCT
ftr-426	1416	8	setting	set	VERB
ftr-426	1416	9	forth	forth	ADP
ftr-426	1416	10	the	the	DET
ftr-426	1416	11	general	general	ADJ
ftr-426	1416	12	rule	rule	NOUN
ftr-426	1416	13	that	that	SCONJ
ftr-426	1416	14	state	state	NOUN
ftr-426	1416	15	taxes	taxis	NOUN
ftr-426	1416	16	are	be	AUX
ftr-426	1416	17	deductible	deductible	ADJ
ftr-426	1416	18	)	)	PUNCT
ftr-426	1416	19	.	.	PUNCT
ftr-426	1417	1	388	388	NUM
ftr-426	1417	2	.	.	PUNCT
ftr-426	1417	3	irc	irc	PROPN
ftr-426	1417	4	§	§	PROPN
ftr-426	1417	5	165(h)(4	165(h)(4	PROPN
ftr-426	1417	6	)	)	PUNCT
ftr-426	1417	7	.	.	PUNCT
ftr-426	1418	1	adjusted	adjust	VERB
ftr-426	1418	2	gross	gross	ADJ
ftr-426	1418	3	income	income	NOUN
ftr-426	1418	4	is	be	AUX
ftr-426	1418	5	defined	define	VERB
ftr-426	1418	6	as	as	ADP
ftr-426	1418	7	gross	gross	ADJ
ftr-426	1418	8	income	income	NOUN
ftr-426	1418	9	reduced	reduce	VERB
ftr-426	1418	10	by	by	ADP
ftr-426	1418	11	certain	certain	ADJ
ftr-426	1418	12	expenses	expense	NOUN
ftr-426	1418	13	including	include	VERB
ftr-426	1418	14	trade	trade	NOUN
ftr-426	1418	15	or	or	CCONJ
ftr-426	1418	16	business	business	NOUN
ftr-426	1418	17	and	and	CCONJ
ftr-426	1418	18	rental	rental	ADJ
ftr-426	1418	19	expenses	expense	NOUN
ftr-426	1418	20	,	,	PUNCT
ftr-426	1418	21	alimony	alimony	NOUN
ftr-426	1418	22	,	,	PUNCT
ftr-426	1418	23	certain	certain	ADJ
ftr-426	1418	24	retirement	retirement	NOUN
ftr-426	1418	25	savings	saving	NOUN
ftr-426	1418	26	,	,	PUNCT
ftr-426	1418	27	moving	move	VERB
ftr-426	1418	28	expenses	expense	NOUN
ftr-426	1418	29	,	,	PUNCT
ftr-426	1418	30	interest	interest	NOUN
ftr-426	1418	31	on	on	ADP
ftr-426	1418	32	education	education	NOUN
ftr-426	1418	33	loans	loan	NOUN
ftr-426	1418	34	,	,	PUNCT
ftr-426	1418	35	higher	high	ADJ
ftr-426	1418	36	education	education	NOUN
ftr-426	1418	37	expenses	expense	NOUN
ftr-426	1418	38	,	,	PUNCT
ftr-426	1418	39	and	and	CCONJ
ftr-426	1418	40	eligible	eligible	ADJ
ftr-426	1418	41	educator	educator	NOUN
ftr-426	1418	42	out	out	ADP
ftr-426	1418	43	of	of	ADP
ftr-426	1418	44	pocket	pocket	NOUN
ftr-426	1418	45	expenses	expense	NOUN
ftr-426	1418	46	.	.	PUNCT
ftr-426	1419	1	irc	irc	PROPN
ftr-426	1419	2	§	§	PROPN
ftr-426	1419	3	62	62	NUM
ftr-426	1419	4	.	.	PUNCT
ftr-426	1419	5	389	389	NUM
ftr-426	1419	6	.	.	PUNCT
ftr-426	1420	1	irc	irc	PROPN
ftr-426	1420	2	§	§	PROPN
ftr-426	1420	3	68	68	NUM
ftr-426	1420	4	(	(	PUNCT
ftr-426	1420	5	setting	set	VERB
ftr-426	1420	6	forth	forth	ADP
ftr-426	1420	7	overall	overall	ADJ
ftr-426	1420	8	limit	limit	NOUN
ftr-426	1420	9	on	on	ADP
ftr-426	1420	10	itemized	itemize	VERB
ftr-426	1420	11	deductions	deduction	NOUN
ftr-426	1420	12	)	)	PUNCT
ftr-426	1420	13	.	.	PUNCT
ftr-426	1421	1	390	390	NUM
ftr-426	1421	2	.	.	PUNCT
ftr-426	1421	3	irc	irc	PROPN
ftr-426	1421	4	§	§	PROPN
ftr-426	1421	5	63	63	NUM
ftr-426	1421	6	(	(	PUNCT
ftr-426	1421	7	describing	describe	VERB
ftr-426	1421	8	the	the	DET
ftr-426	1421	9	computation	computation	NOUN
ftr-426	1421	10	to	to	PART
ftr-426	1421	11	derive	derive	VERB
ftr-426	1421	12	taxable	taxable	ADJ
ftr-426	1421	13	income	income	NOUN
ftr-426	1421	14	)	)	PUNCT
ftr-426	1421	15	;	;	PUNCT
ftr-426	1421	16	§	§	PROPN
ftr-426	1421	17	1(describing	1(describing	PROPN
ftr-426	1421	18	the	the	DET
ftr-426	1421	19	tax	tax	NOUN
ftr-426	1421	20	imposed	impose	VERB
ftr-426	1421	21	on	on	ADP
ftr-426	1421	22	taxable	taxable	ADJ
ftr-426	1421	23	income	income	NOUN
ftr-426	1421	24	)	)	PUNCT
ftr-426	1421	25	.	.	PUNCT
ftr-426	1422	1	391	391	NUM
ftr-426	1422	2	.	.	PUNCT
ftr-426	1422	3	irc	irc	PROPN
ftr-426	1422	4	§	§	PROPN
ftr-426	1422	5	63(c	63(c	NUM
ftr-426	1422	6	)	)	PUNCT
ftr-426	1422	7	(	(	PUNCT
ftr-426	1422	8	describing	describe	VERB
ftr-426	1422	9	the	the	DET
ftr-426	1422	10	basic	basic	ADJ
ftr-426	1422	11	standard	standard	ADJ
ftr-426	1422	12	deduction	deduction	NOUN
ftr-426	1422	13	,	,	PUNCT
ftr-426	1422	14	which	which	PRON
ftr-426	1422	15	amounts	amount	VERB
ftr-426	1422	16	vary	vary	VERB
ftr-426	1422	17	based	base	VERB
ftr-426	1422	18	upon	upon	SCONJ
ftr-426	1422	19	filing	file	VERB
ftr-426	1422	20	status	status	NOUN
ftr-426	1422	21	and	and	CCONJ
ftr-426	1422	22	are	be	AUX
ftr-426	1422	23	indexed	index	VERB
ftr-426	1422	24	for	for	ADP
ftr-426	1422	25	inflation	inflation	NOUN
ftr-426	1422	26	)	)	PUNCT
ftr-426	1422	27	.	.	PUNCT
ftr-426	1423	1	392	392	NUM
ftr-426	1423	2	.	.	PUNCT
ftr-426	1423	3	irc	irc	AUX
ftr-426	1423	4	§	§	PROPN
ftr-426	1423	5	63(d	63(d	NUM
ftr-426	1423	6	)	)	PUNCT
ftr-426	1423	7	(	(	PUNCT
ftr-426	1423	8	defining	define	VERB
ftr-426	1423	9	itemized	itemized	ADJ
ftr-426	1423	10	deductions	deduction	NOUN
ftr-426	1423	11	)	)	PUNCT
ftr-426	1423	12	.	.	PUNCT
ftr-426	1424	1	393	393	NUM
ftr-426	1424	2	.	.	PUNCT
ftr-426	1425	1	irc	irc	PROPN
ftr-426	1425	2	§	§	PROPN
ftr-426	1425	3	63(a	63(a	NUM
ftr-426	1425	4	)	)	PUNCT
ftr-426	1425	5	,	,	PUNCT
ftr-426	1425	6	(	(	PUNCT
ftr-426	1425	7	b	b	X
ftr-426	1425	8	)	)	PUNCT
ftr-426	1425	9	(	(	PUNCT
ftr-426	1425	10	stating	state	VERB
ftr-426	1425	11	that	that	SCONJ
ftr-426	1425	12	taxable	taxable	ADJ
ftr-426	1425	13	income	income	NOUN
ftr-426	1425	14	is	be	AUX
ftr-426	1425	15	derived	derive	VERB
ftr-426	1425	16	by	by	ADP
ftr-426	1425	17	reducing	reduce	VERB
ftr-426	1425	18	gross	gross	ADJ
ftr-426	1425	19	income	income	NOUN
ftr-426	1425	20	by	by	ADP
ftr-426	1425	21	the	the	DET
ftr-426	1425	22	greater	great	ADJ
ftr-426	1425	23	of	of	ADP
ftr-426	1425	24	itemized	itemize	VERB
ftr-426	1425	25	deductions	deduction	NOUN
ftr-426	1425	26	or	or	CCONJ
ftr-426	1425	27	the	the	DET
ftr-426	1425	28	standard	standard	ADJ
ftr-426	1425	29	deductions	deduction	NOUN
ftr-426	1425	30	)	)	PUNCT
ftr-426	1425	31	.	.	PUNCT
ftr-426	1426	1	394	394	NUM
ftr-426	1426	2	.	.	PUNCT
ftr-426	1426	3	see	see	VERB
ftr-426	1426	4	internal	internal	ADJ
ftr-426	1426	5	revenue	revenue	NOUN
ftr-426	1426	6	service	service	NOUN
ftr-426	1426	7	,	,	PUNCT
ftr-426	1426	8	statistics	statistic	NOUN
ftr-426	1426	9	of	of	ADP
ftr-426	1426	10	income	income	NOUN
ftr-426	1426	11	,	,	PUNCT
ftr-426	1426	12	individual	individual	ADJ
ftr-426	1426	13	complete	complete	ADJ
ftr-426	1426	14	report	report	NOUN
ftr-426	1426	15	2001	2001	NUM
ftr-426	1426	16	,	,	PUNCT
ftr-426	1426	17	pub	pub	NOUN
ftr-426	1426	18	.	.	PUNCT
ftr-426	1427	1	1304	1304	NUM
ftr-426	1427	2	,	,	PUNCT
ftr-426	1427	3	table	table	NOUN
ftr-426	1427	4	a	a	PRON
ftr-426	1427	5	,	,	PUNCT
ftr-426	1427	6	mar	mar	PROPN
ftr-426	1427	7	.	.	PROPN
ftr-426	1427	8	2004	2004	NUM
ftr-426	1427	9	(	(	PUNCT
ftr-426	1427	10	setting	set	VERB
ftr-426	1427	11	forth	forth	ADV
ftr-426	1427	12	that	that	SCONJ
ftr-426	1427	13	from	from	ADP
ftr-426	1427	14	1997	1997	NUM
ftr-426	1427	15	-	-	SYM
ftr-426	1427	16	2001	2001	NUM
ftr-426	1427	17	approximately	approximately	ADV
ftr-426	1427	18	84	84	NUM
ftr-426	1427	19	to	to	PART
ftr-426	1427	20	85	85	NUM
ftr-426	1427	21	million	million	NUM
ftr-426	1427	22	taxpayer	taxpayer	NOUN
ftr-426	1427	23	claimed	claim	VERB
ftr-426	1427	24	the	the	DET
ftr-426	1427	25	standard	standard	ADJ
ftr-426	1427	26	deduction	deduction	NOUN
ftr-426	1427	27	and	and	CCONJ
ftr-426	1427	28	approximately	approximately	ADV
ftr-426	1427	29	36	36	NUM
ftr-426	1427	30	to	to	PART
ftr-426	1427	31	44	44	NUM
ftr-426	1427	32	million	million	NUM
ftr-426	1427	33	taxpayers	taxpayer	NOUN
ftr-426	1427	34	elected	elect	VERB
ftr-426	1427	35	to	to	PART
ftr-426	1427	36	itemize	itemize	VERB
ftr-426	1427	37	their	their	PRON
ftr-426	1427	38	deductions	deduction	NOUN
ftr-426	1427	39	)	)	PUNCT
ftr-426	1427	40	.	.	PUNCT
ftr-426	1428	1	each	each	DET
ftr-426	1428	2	taxpayer382	taxpayer382	NUM
ftr-426	1428	3	must	must	AUX
ftr-426	1428	4	further	far	ADV
ftr-426	1428	5	reduce	reduce	VERB
ftr-426	1428	6	her	her	PRON
ftr-426	1428	7	personal	personal	ADJ
ftr-426	1428	8	casualty	casualty	NOUN
ftr-426	1428	9	losses	loss	NOUN
ftr-426	1428	10	by	by	ADP
ftr-426	1428	11	$	$	SYM
ftr-426	1428	12	100	100	NUM
ftr-426	1428	13	for	for	ADP
ftr-426	1428	14	each	each	DET
ftr-426	1428	15	casualty.383	casualty.383	NOUN
ftr-426	1428	16	all	all	DET
ftr-426	1428	17	personal	personal	ADJ
ftr-426	1428	18	casualty	casualty	NOUN
ftr-426	1428	19	losses	loss	NOUN
ftr-426	1428	20	must	must	AUX
ftr-426	1428	21	then	then	ADV
ftr-426	1428	22	be	be	AUX
ftr-426	1428	23	offset	offset	VERB
ftr-426	1428	24	against	against	ADP
ftr-426	1428	25	all	all	DET
ftr-426	1428	26	recognized	recognize	VERB
ftr-426	1428	27	personal	personal	ADJ
ftr-426	1428	28	casualty	casualty	NOUN
ftr-426	1428	29	gains.384	gains.384	PROPN
ftr-426	1428	30	if	if	SCONJ
ftr-426	1428	31	personal	personal	ADJ
ftr-426	1428	32	casualty	casualty	NOUN
ftr-426	1428	33	losses	loss	NOUN
ftr-426	1428	34	exceed	exceed	VERB
ftr-426	1428	35	personal	personal	ADJ
ftr-426	1428	36	casualty	casualty	NOUN
ftr-426	1428	37	gains	gain	NOUN
ftr-426	1428	38	,	,	PUNCT
ftr-426	1428	39	such	such	ADJ
ftr-426	1428	40	excess	excess	NOUN
ftr-426	1428	41	is	be	AUX
ftr-426	1428	42	further	far	ADV
ftr-426	1428	43	reduced	reduce	VERB
ftr-426	1428	44	by	by	ADP
ftr-426	1428	45	ten	ten	NUM
ftr-426	1428	46	percent	percent	NOUN
ftr-426	1428	47	of	of	ADP
ftr-426	1428	48	a	a	DET
ftr-426	1428	49	taxpayer	taxpayer	NOUN
ftr-426	1428	50	’s	’s	PART
ftr-426	1428	51	adjusted	adjust	VERB
ftr-426	1428	52	gross	gross	ADJ
ftr-426	1428	53	income.385	income.385	VERB
ftr-426	1428	54	the	the	DET
ftr-426	1428	55	balance	balance	NOUN
ftr-426	1428	56	of	of	ADP
ftr-426	1428	57	any	any	DET
ftr-426	1428	58	personal	personal	ADJ
ftr-426	1428	59	casualty	casualty	NOUN
ftr-426	1428	60	loss	loss	NOUN
ftr-426	1428	61	is	be	AUX
ftr-426	1428	62	allowed	allow	VERB
ftr-426	1428	63	with	with	ADP
ftr-426	1428	64	other	other	ADJ
ftr-426	1428	65	deductions	deduction	NOUN
ftr-426	1428	66	such	such	ADJ
ftr-426	1428	67	as	as	ADP
ftr-426	1428	68	home	home	NOUN
ftr-426	1428	69	mortgage	mortgage	NOUN
ftr-426	1428	70	interest386	interest386	NOUN
ftr-426	1428	71	and	and	CCONJ
ftr-426	1428	72	state	state	NOUN
ftr-426	1428	73	taxes387	taxes387	PROPN
ftr-426	1428	74	as	as	ADP
ftr-426	1428	75	an	an	DET
ftr-426	1428	76	itemized	itemize	VERB
ftr-426	1428	77	deduction.388	deduction.388	NOUN
ftr-426	1428	78	a	a	DET
ftr-426	1428	79	taxpayer	taxpayer	NOUN
ftr-426	1428	80	’s	’s	PART
ftr-426	1428	81	aggregate	aggregate	ADJ
ftr-426	1428	82	itemized	itemize	VERB
ftr-426	1428	83	deductions	deduction	NOUN
ftr-426	1428	84	,	,	PUNCT
ftr-426	1428	85	less	less	ADJ
ftr-426	1428	86	an	an	DET
ftr-426	1428	87	overall	overall	ADJ
ftr-426	1428	88	cutback	cutback	NOUN
ftr-426	1428	89	for	for	ADP
ftr-426	1428	90	high	high	ADJ
ftr-426	1428	91	-	-	PUNCT
ftr-426	1428	92	income	income	NOUN
ftr-426	1428	93	taxpayers,389	taxpayers,389	NOUN
ftr-426	1428	94	reduce	reduce	VERB
ftr-426	1428	95	her	her	PRON
ftr-426	1428	96	adjusted	adjust	VERB
ftr-426	1428	97	gross	gross	ADJ
ftr-426	1428	98	income	income	NOUN
ftr-426	1428	99	to	to	PART
ftr-426	1428	100	derive	derive	VERB
ftr-426	1428	101	her	her	PRON
ftr-426	1428	102	taxable	taxable	ADJ
ftr-426	1428	103	income	income	NOUN
ftr-426	1428	104	and	and	CCONJ
ftr-426	1428	105	her	her	PRON
ftr-426	1428	106	resulting	result	VERB
ftr-426	1428	107	tax	tax	NOUN
ftr-426	1428	108	liability.390	liability.390	NOUN
ftr-426	1428	109	however	however	ADV
ftr-426	1428	110	,	,	PUNCT
ftr-426	1428	111	if	if	SCONJ
ftr-426	1428	112	a	a	DET
ftr-426	1428	113	taxpayer	taxpayer	NOUN
ftr-426	1428	114	’s	’s	PART
ftr-426	1428	115	applicable	applicable	ADJ
ftr-426	1428	116	standard	standard	ADJ
ftr-426	1428	117	deduction391	deduction391	PROPN
ftr-426	1428	118	exceeds	exceed	VERB
ftr-426	1428	119	her	her	PRON
ftr-426	1428	120	itemized	itemize	VERB
ftr-426	1428	121	deductions,392	deductions,392	NOUN
ftr-426	1428	122	she	she	PRON
ftr-426	1428	123	will	will	AUX
ftr-426	1428	124	reduce	reduce	VERB
ftr-426	1428	125	her	her	PRON
ftr-426	1428	126	adjusted	adjust	VERB
ftr-426	1428	127	gross	gross	ADJ
ftr-426	1428	128	income	income	NOUN
ftr-426	1428	129	by	by	ADP
ftr-426	1428	130	her	her	PRON
ftr-426	1428	131	standard	standard	ADJ
ftr-426	1428	132	deduction	deduction	NOUN
ftr-426	1428	133	in	in	ADP
ftr-426	1428	134	lieu	lieu	NOUN
ftr-426	1428	135	of	of	ADP
ftr-426	1428	136	her	her	PRON
ftr-426	1428	137	itemized	itemize	VERB
ftr-426	1428	138	deductions	deduction	NOUN
ftr-426	1428	139	and	and	CCONJ
ftr-426	1428	140	derive	derive	VERB
ftr-426	1428	141	no	no	DET
ftr-426	1428	142	tax	tax	NOUN
ftr-426	1428	143	benefit	benefit	NOUN
ftr-426	1428	144	from	from	ADP
ftr-426	1428	145	her	her	PRON
ftr-426	1428	146	casualty	casualty	NOUN
ftr-426	1428	147	loss.393	loss.393	NOUN
ftr-426	1428	148	historically	historically	ADV
ftr-426	1428	149	,	,	PUNCT
ftr-426	1428	150	approximately	approximately	ADV
ftr-426	1428	151	sixty	sixty	NUM
ftr-426	1428	152	-	-	PUNCT
ftr-426	1428	153	five	five	NUM
ftr-426	1428	154	to	to	PART
ftr-426	1428	155	seventy	seventy	NUM
ftr-426	1428	156	percent	percent	NOUN
ftr-426	1428	157	of	of	ADP
ftr-426	1428	158	all	all	DET
ftr-426	1428	159	taxpayers	taxpayer	NOUN
ftr-426	1428	160	claim	claim	VERB
ftr-426	1428	161	the	the	DET
ftr-426	1428	162	standard	standard	ADJ
ftr-426	1428	163	deduction	deduction	NOUN
ftr-426	1428	164	rather	rather	ADV
ftr-426	1428	165	than	than	ADP
ftr-426	1428	166	itemize	itemize	VERB
ftr-426	1428	167	their	their	PRON
ftr-426	1428	168	deductions.394	deductions.394	NOUN
ftr-426	1428	169	because	because	SCONJ
ftr-426	1428	170	of	of	ADP
ftr-426	1428	171	the	the	DET
ftr-426	1428	172	significant	significant	ADJ
ftr-426	1428	173	reduction	reduction	NOUN
ftr-426	1428	174	of	of	ADP
ftr-426	1428	175	personal	personal	ADJ
ftr-426	1428	176	casualty	casualty	NOUN
ftr-426	1428	177	losses	loss	NOUN
ftr-426	1428	178	to	to	PART
ftr-426	1428	179	derive	derive	VERB
ftr-426	1428	180	the	the	DET
ftr-426	1428	181	deductible	deductible	ADJ
ftr-426	1428	182	amount	amount	NOUN
ftr-426	1428	183	,	,	PUNCT
ftr-426	1428	184	generally	generally	ADV
ftr-426	1428	185	only	only	ADV
ftr-426	1428	186	significant	significant	ADJ
ftr-426	1428	187	personal	personal	ADJ
ftr-426	1428	188	casualty	casualty	NOUN
ftr-426	1428	189	2005	2005	NUM
ftr-426	1428	190	]	]	PUNCT
ftr-426	1428	191	anatomy	anatomy	NOUN
ftr-426	1428	192	of	of	ADP
ftr-426	1428	193	a	a	DET
ftr-426	1428	194	disaster	disaster	NOUN
ftr-426	1428	195	1007	1007	NUM
ftr-426	1428	196	395	395	NUM
ftr-426	1428	197	.	.	PUNCT
ftr-426	1429	1	see	see	VERB
ftr-426	1429	2	internal	internal	ADJ
ftr-426	1429	3	revenue	revenue	NOUN
ftr-426	1429	4	service	service	NOUN
ftr-426	1429	5	,	,	PUNCT
ftr-426	1429	6	statistics	statistic	NOUN
ftr-426	1429	7	of	of	ADP
ftr-426	1429	8	income	income	NOUN
ftr-426	1429	9	,	,	PUNCT
ftr-426	1429	10	individual	individual	ADJ
ftr-426	1429	11	complete	complete	ADJ
ftr-426	1429	12	report	report	NOUN
ftr-426	1429	13	2001	2001	NUM
ftr-426	1429	14	,	,	PUNCT
ftr-426	1429	15	pub	pub	NOUN
ftr-426	1429	16	.	.	PUNCT
ftr-426	1430	1	1304	1304	NUM
ftr-426	1430	2	,	,	PUNCT
ftr-426	1430	3	table	table	NOUN
ftr-426	1430	4	2.1	2.1	NUM
ftr-426	1430	5	,	,	PUNCT
ftr-426	1430	6	mar	mar	PROPN
ftr-426	1430	7	.	.	PROPN
ftr-426	1430	8	2004	2004	NUM
ftr-426	1430	9	(	(	PUNCT
ftr-426	1430	10	setting	set	VERB
ftr-426	1430	11	forth	forth	ADV
ftr-426	1430	12	that	that	SCONJ
ftr-426	1430	13	just	just	ADV
ftr-426	1430	14	97,424	97,424	NUM
ftr-426	1430	15	out	out	ADP
ftr-426	1430	16	of	of	ADP
ftr-426	1430	17	130	130	NUM
ftr-426	1430	18	million	million	NUM
ftr-426	1430	19	taxpayers	taxpayer	NOUN
ftr-426	1430	20	claimed	claim	VERB
ftr-426	1430	21	personal	personal	ADJ
ftr-426	1430	22	casualty	casualty	NOUN
ftr-426	1430	23	loss	loss	NOUN
ftr-426	1430	24	deductions	deduction	NOUN
ftr-426	1430	25	as	as	ADP
ftr-426	1430	26	an	an	DET
ftr-426	1430	27	itemized	itemize	VERB
ftr-426	1430	28	deduction	deduction	NOUN
ftr-426	1430	29	in	in	ADP
ftr-426	1430	30	2001	2001	NUM
ftr-426	1430	31	and	and	CCONJ
ftr-426	1430	32	23,434	23,434	NUM
ftr-426	1430	33	of	of	ADP
ftr-426	1430	34	whom	whom	PRON
ftr-426	1430	35	were	be	AUX
ftr-426	1430	36	taxpayers	taxpayer	NOUN
ftr-426	1430	37	with	with	ADP
ftr-426	1430	38	no	no	DET
ftr-426	1430	39	income	income	NOUN
ftr-426	1430	40	tax	tax	NOUN
ftr-426	1430	41	liability	liability	NOUN
ftr-426	1430	42	)	)	PUNCT
ftr-426	1430	43	;	;	PUNCT
ftr-426	1430	44	see	see	VERB
ftr-426	1430	45	also	also	ADV
ftr-426	1430	46	tom	tom	PROPN
ftr-426	1430	47	herman	herman	PROPN
ftr-426	1430	48	,	,	PUNCT
ftr-426	1430	49	ask	ask	VERB
ftr-426	1430	50	dow	dow	PROPN
ftr-426	1430	51	jones	jones	PROPN
ftr-426	1430	52	,	,	PUNCT
ftr-426	1430	53	the	the	DET
ftr-426	1430	54	san	san	PROPN
ftr-426	1430	55	diego	diego	PROPN
ftr-426	1430	56	union	union	PROPN
ftr-426	1430	57	-	-	PUNCT
ftr-426	1430	58	trib	trib	PROPN
ftr-426	1430	59	.	.	PROPN
ftr-426	1430	60	,	,	PUNCT
ftr-426	1430	61	aug	aug	PROPN
ftr-426	1430	62	.	.	PROPN
ftr-426	1430	63	29	29	NUM
ftr-426	1430	64	,	,	PUNCT
ftr-426	1430	65	2004	2004	NUM
ftr-426	1430	66	,	,	PUNCT
ftr-426	1430	67	at	at	ADP
ftr-426	1430	68	h6	h6	PROPN
ftr-426	1430	69	(	(	PUNCT
ftr-426	1430	70	noting	note	VERB
ftr-426	1430	71	that	that	SCONJ
ftr-426	1430	72	many	many	ADJ
ftr-426	1430	73	disaster	disaster	NOUN
ftr-426	1430	74	victims	victim	NOUN
ftr-426	1430	75	effectively	effectively	ADV
ftr-426	1430	76	receive	receive	VERB
ftr-426	1430	77	little	little	ADJ
ftr-426	1430	78	or	or	CCONJ
ftr-426	1430	79	no	no	PRON
ftr-426	1430	80	tax	tax	NOUN
ftr-426	1430	81	benefit	benefit	NOUN
ftr-426	1430	82	from	from	ADP
ftr-426	1430	83	their	their	PRON
ftr-426	1430	84	personal	personal	ADJ
ftr-426	1430	85	casualty	casualty	NOUN
ftr-426	1430	86	losses	loss	NOUN
ftr-426	1430	87	)	)	PUNCT
ftr-426	1430	88	.	.	PUNCT
ftr-426	1431	1	the	the	DET
ftr-426	1431	2	internal	internal	ADJ
ftr-426	1431	3	revenue	revenue	NOUN
ftr-426	1431	4	service	service	NOUN
ftr-426	1431	5	provides	provide	VERB
ftr-426	1431	6	taxpayers	taxpayer	NOUN
ftr-426	1431	7	with	with	ADP
ftr-426	1431	8	an	an	DET
ftr-426	1431	9	excellent	excellent	ADJ
ftr-426	1431	10	workbook	workbook	NOUN
ftr-426	1431	11	for	for	ADP
ftr-426	1431	12	calculating	calculate	VERB
ftr-426	1431	13	their	their	PRON
ftr-426	1431	14	casualty	casualty	NOUN
ftr-426	1431	15	losses	loss	NOUN
ftr-426	1431	16	for	for	ADP
ftr-426	1431	17	personal	personal	ADJ
ftr-426	1431	18	-	-	PUNCT
ftr-426	1431	19	use	use	NOUN
ftr-426	1431	20	property	property	NOUN
ftr-426	1431	21	.	.	PUNCT
ftr-426	1432	1	internal	internal	ADJ
ftr-426	1432	2	revenue	revenue	NOUN
ftr-426	1432	3	service	service	NOUN
ftr-426	1432	4	,	,	PUNCT
ftr-426	1432	5	casualty	casualty	NOUN
ftr-426	1432	6	,	,	PUNCT
ftr-426	1432	7	disaster	disaster	NOUN
ftr-426	1432	8	,	,	PUNCT
ftr-426	1432	9	and	and	CCONJ
ftr-426	1432	10	theft	theft	NOUN
ftr-426	1432	11	loss	loss	NOUN
ftr-426	1432	12	workbook	workbook	NOUN
ftr-426	1432	13	,	,	PUNCT
ftr-426	1432	14	pub	pub	NOUN
ftr-426	1432	15	.	.	PUNCT
ftr-426	1433	1	584	584	NUM
ftr-426	1433	2	.	.	PUNCT
ftr-426	1434	1	the	the	DET
ftr-426	1434	2	workbook	workbook	NOUN
ftr-426	1434	3	contains	contain	VERB
ftr-426	1434	4	eighteen	eighteen	NUM
ftr-426	1434	5	schedules	schedule	NOUN
ftr-426	1434	6	for	for	ADP
ftr-426	1434	7	potentially	potentially	ADV
ftr-426	1434	8	lost	lose	VERB
ftr-426	1434	9	household	household	NOUN
ftr-426	1434	10	items	item	NOUN
ftr-426	1434	11	that	that	PRON
ftr-426	1434	12	will	will	AUX
ftr-426	1434	13	facilitate	facilitate	VERB
ftr-426	1434	14	greatly	greatly	ADV
ftr-426	1434	15	a	a	DET
ftr-426	1434	16	disaster	disaster	NOUN
ftr-426	1434	17	victims	victim	NOUN
ftr-426	1434	18	accounting	account	VERB
ftr-426	1434	19	of	of	ADP
ftr-426	1434	20	her	her	PRON
ftr-426	1434	21	loss	loss	NOUN
ftr-426	1434	22	.	.	PUNCT
ftr-426	1435	1	i	i	PRON
ftr-426	1435	2	d.	d.	PROPN
ftr-426	1435	3	at	at	ADP
ftr-426	1435	4	4	4	NUM
ftr-426	1435	5	-	-	SYM
ftr-426	1435	6	22	22	NUM
ftr-426	1435	7	.	.	PUNCT
ftr-426	1436	1	396	396	NUM
ftr-426	1436	2	.	.	PUNCT
ftr-426	1437	1	see	see	VERB
ftr-426	1437	2	annette	annette	PROPN
ftr-426	1437	3	nellen	nellen	PROPN
ftr-426	1437	4	,	,	PUNCT
ftr-426	1437	5	disaster	disaster	NOUN
ftr-426	1437	6	relief	relief	NOUN
ftr-426	1437	7	provisions	provision	NOUN
ftr-426	1437	8	:	:	PUNCT
ftr-426	1437	9	changes	change	NOUN
ftr-426	1437	10	to	to	ADP
ftr-426	1437	11	§	§	PROPN
ftr-426	1437	12	1033	1033	NUM
ftr-426	1437	13	and	and	CCONJ
ftr-426	1437	14	the	the	DET
ftr-426	1437	15	problems	problem	NOUN
ftr-426	1437	16	that	that	PRON
ftr-426	1437	17	remain	remain	VERB
ftr-426	1437	18	,	,	PUNCT
ftr-426	1437	19	22	22	NUM
ftr-426	1437	20	j.	j.	PROPN
ftr-426	1437	21	real	real	PROPN
ftr-426	1437	22	est	est	X
ftr-426	1437	23	.	.	PUNCT
ftr-426	1438	1	tax’n	tax’n	NOUN
ftr-426	1438	2	158	158	NUM
ftr-426	1438	3	,	,	PUNCT
ftr-426	1438	4	167	167	NUM
ftr-426	1438	5	-	-	SYM
ftr-426	1438	6	68	68	NUM
ftr-426	1438	7	(	(	PUNCT
ftr-426	1438	8	1995	1995	NUM
ftr-426	1438	9	)	)	PUNCT
ftr-426	1438	10	(	(	PUNCT
ftr-426	1438	11	suggesting	suggest	VERB
ftr-426	1438	12	that	that	SCONJ
ftr-426	1438	13	disaster	disaster	NOUN
ftr-426	1438	14	victims	victim	NOUN
ftr-426	1438	15	keep	keep	VERB
ftr-426	1438	16	their	their	PRON
ftr-426	1438	17	adjusted	adjust	VERB
ftr-426	1438	18	gross	gross	ADJ
ftr-426	1438	19	income	income	NOUN
ftr-426	1438	20	low	low	ADJ
ftr-426	1438	21	by	by	ADP
ftr-426	1438	22	avoiding	avoid	VERB
ftr-426	1438	23	sales	sale	NOUN
ftr-426	1438	24	of	of	ADP
ftr-426	1438	25	investment	investment	NOUN
ftr-426	1438	26	property	property	NOUN
ftr-426	1438	27	at	at	ADP
ftr-426	1438	28	a	a	DET
ftr-426	1438	29	gain	gain	NOUN
ftr-426	1438	30	and	and	CCONJ
ftr-426	1438	31	taxable	taxable	ADJ
ftr-426	1438	32	retirement	retirement	NOUN
ftr-426	1438	33	distributions	distribution	NOUN
ftr-426	1438	34	and	and	CCONJ
ftr-426	1438	35	deferring	defer	VERB
ftr-426	1438	36	income	income	NOUN
ftr-426	1438	37	,	,	PUNCT
ftr-426	1438	38	if	if	SCONJ
ftr-426	1438	39	possible	possible	ADJ
ftr-426	1438	40	)	)	PUNCT
ftr-426	1438	41	.	.	PUNCT
ftr-426	1439	1	397	397	NUM
ftr-426	1439	2	.	.	PUNCT
ftr-426	1440	1	i	i	PRON
ftr-426	1440	2	d.	d.	PROPN
ftr-426	1440	3	at	at	ADP
ftr-426	1440	4	168	168	NUM
ftr-426	1440	5	-	-	SYM
ftr-426	1440	6	69	69	NUM
ftr-426	1440	7	.	.	PUNCT
ftr-426	1441	1	398	398	NUM
ftr-426	1441	2	.	.	PUNCT
ftr-426	1442	1	i	i	PRON
ftr-426	1442	2	d.	d.	PROPN
ftr-426	1442	3	399	399	NUM
ftr-426	1442	4	.	.	PUNCT
ftr-426	1443	1	i	i	PRON
ftr-426	1443	2	d.	d.	PROPN
ftr-426	1443	3	(	(	PUNCT
ftr-426	1443	4	suggesting	suggest	VERB
ftr-426	1443	5	that	that	DET
ftr-426	1443	6	replacement	replacement	NOUN
ftr-426	1443	7	of	of	ADP
ftr-426	1443	8	withdrawn	withdraw	VERB
ftr-426	1443	9	retirement	retirement	NOUN
ftr-426	1443	10	funds	fund	NOUN
ftr-426	1443	11	within	within	ADP
ftr-426	1443	12	a	a	DET
ftr-426	1443	13	specified	specified	ADJ
ftr-426	1443	14	period	period	NOUN
ftr-426	1443	15	of	of	ADP
ftr-426	1443	16	time	time	NOUN
ftr-426	1443	17	could	could	AUX
ftr-426	1443	18	avoid	avoid	VERB
ftr-426	1443	19	income	income	NOUN
ftr-426	1443	20	inclusion	inclusion	NOUN
ftr-426	1443	21	and	and	CCONJ
ftr-426	1443	22	penalties	penalty	NOUN
ftr-426	1443	23	)	)	PUNCT
ftr-426	1443	24	.	.	PUNCT
ftr-426	1444	1	400	400	NUM
ftr-426	1444	2	.	.	PUNCT
ftr-426	1445	1	i	i	PRON
ftr-426	1445	2	d.	d.	PROPN
ftr-426	1445	3	at	at	ADP
ftr-426	1445	4	167	167	NUM
ftr-426	1445	5	(	(	PUNCT
ftr-426	1445	6	reporting	report	VERB
ftr-426	1445	7	that	that	SCONJ
ftr-426	1445	8	the	the	DET
ftr-426	1445	9	reduction	reduction	NOUN
ftr-426	1445	10	of	of	ADP
ftr-426	1445	11	casualty	casualty	NOUN
ftr-426	1445	12	losses	loss	NOUN
ftr-426	1445	13	by	by	ADP
ftr-426	1445	14	ten	ten	NUM
ftr-426	1445	15	percent	percent	NOUN
ftr-426	1445	16	of	of	ADP
ftr-426	1445	17	adjusted	adjust	VERB
ftr-426	1445	18	gross	gross	ADJ
ftr-426	1445	19	income	income	NOUN
ftr-426	1445	20	prevents	prevent	VERB
ftr-426	1445	21	many	many	ADJ
ftr-426	1445	22	taxpayers	taxpayer	NOUN
ftr-426	1445	23	from	from	ADP
ftr-426	1445	24	obtaining	obtain	VERB
ftr-426	1445	25	any	any	DET
ftr-426	1445	26	tax	tax	NOUN
ftr-426	1445	27	benefit	benefit	NOUN
ftr-426	1445	28	from	from	ADP
ftr-426	1445	29	their	their	PRON
ftr-426	1445	30	personal	personal	ADJ
ftr-426	1445	31	casualty	casualty	NOUN
ftr-426	1445	32	loss	loss	NOUN
ftr-426	1445	33	)	)	PUNCT
ftr-426	1445	34	.	.	PUNCT
ftr-426	1446	1	401	401	NUM
ftr-426	1446	2	.	.	PUNCT
ftr-426	1447	1	inventory	inventory	NOUN
ftr-426	1447	2	loss	loss	NOUN
ftr-426	1447	3	in	in	ADP
ftr-426	1447	4	a	a	DET
ftr-426	1447	5	casualty	casualty	NOUN
ftr-426	1447	6	is	be	AUX
ftr-426	1447	7	generally	generally	ADV
ftr-426	1447	8	no	no	DET
ftr-426	1447	9	t	t	NOUN
ftr-426	1447	10	deductible	deductible	ADJ
ftr-426	1447	11	as	as	ADP
ftr-426	1447	12	a	a	DET
ftr-426	1447	13	casualty	casualty	NOUN
ftr-426	1447	14	loss	loss	NOUN
ftr-426	1447	15	,	,	PUNCT
ftr-426	1447	16	but	but	CCONJ
ftr-426	1447	17	rather	rather	ADV
ftr-426	1447	18	is	be	AUX
ftr-426	1447	19	automatically	automatically	ADV
ftr-426	1447	20	reflected	reflect	VERB
ftr-426	1447	21	in	in	ADP
ftr-426	1447	22	cost	cost	NOUN
ftr-426	1447	23	of	of	ADP
ftr-426	1447	24	goods	good	NOUN
ftr-426	1447	25	sold	sell	VERB
ftr-426	1447	26	under	under	ADP
ftr-426	1447	27	code	code	NOUN
ftr-426	1447	28	§	§	PROPN
ftr-426	1447	29	471	471	NUM
ftr-426	1447	30	.	.	PUNCT
ftr-426	1448	1	see	see	VERB
ftr-426	1448	2	regs	reg	NOUN
ftr-426	1448	3	.	.	PUNCT
ftr-426	1449	1	§	§	PROPN
ftr-426	1449	2	1.165	1.165	NUM
ftr-426	1449	3	-	-	SYM
ftr-426	1449	4	1(c)(4	1(c)(4	NUM
ftr-426	1449	5	)	)	PUNCT
ftr-426	1449	6	.	.	PUNCT
ftr-426	1450	1	402	402	NUM
ftr-426	1450	2	.	.	PUNCT
ftr-426	1451	1	the	the	DET
ftr-426	1451	2	internal	internal	ADJ
ftr-426	1451	3	revenue	revenue	NOUN
ftr-426	1451	4	service	service	NOUN
ftr-426	1451	5	provides	provide	VERB
ftr-426	1451	6	taxpayers	taxpayer	NOUN
ftr-426	1451	7	with	with	ADP
ftr-426	1451	8	an	an	DET
ftr-426	1451	9	excellent	excellent	ADJ
ftr-426	1451	10	workbook	workbook	NOUN
ftr-426	1451	11	for	for	ADP
ftr-426	1451	12	calculating	calculate	VERB
ftr-426	1451	13	their	their	PRON
ftr-426	1451	14	casualty	casualty	NOUN
ftr-426	1451	15	losses	loss	NOUN
ftr-426	1451	16	for	for	ADP
ftr-426	1451	17	business	business	NOUN
ftr-426	1451	18	and	and	CCONJ
ftr-426	1451	19	investment	investment	NOUN
ftr-426	1451	20	property	property	NOUN
ftr-426	1451	21	.	.	PUNCT
ftr-426	1452	1	losses	loss	NOUN
ftr-426	1452	2	ultimately	ultimately	ADV
ftr-426	1452	3	generate	generate	VERB
ftr-426	1452	4	any	any	DET
ftr-426	1452	5	tax	tax	NOUN
ftr-426	1452	6	benefit.395	benefit.395	NOUN
ftr-426	1452	7	disaster	disaster	NOUN
ftr-426	1452	8	victims	victim	NOUN
ftr-426	1452	9	with	with	ADP
ftr-426	1452	10	net	net	ADJ
ftr-426	1452	11	personal	personal	ADJ
ftr-426	1452	12	casualty	casualty	NOUN
ftr-426	1452	13	losses	loss	NOUN
ftr-426	1452	14	should	should	AUX
ftr-426	1452	15	consider	consider	VERB
ftr-426	1452	16	tax	tax	NOUN
ftr-426	1452	17	planning	planning	NOUN
ftr-426	1452	18	to	to	PART
ftr-426	1452	19	minimize	minimize	VERB
ftr-426	1452	20	adjusted	adjust	VERB
ftr-426	1452	21	gross	gross	ADJ
ftr-426	1452	22	income	income	NOUN
ftr-426	1452	23	for	for	ADP
ftr-426	1452	24	the	the	DET
ftr-426	1452	25	tax	tax	NOUN
ftr-426	1452	26	year	year	NOUN
ftr-426	1452	27	they	they	PRON
ftr-426	1452	28	claim	claim	VERB
ftr-426	1452	29	the	the	DET
ftr-426	1452	30	loss.396	loss.396	NOUN
ftr-426	1452	31	unfortunately	unfortunately	ADV
ftr-426	1452	32	,	,	PUNCT
ftr-426	1452	33	desperate	desperate	ADJ
ftr-426	1452	34	disaster	disaster	NOUN
ftr-426	1452	35	victims	victim	NOUN
ftr-426	1452	36	suffering	suffer	VERB
ftr-426	1452	37	from	from	ADP
ftr-426	1452	38	inadequate	inadequate	ADJ
ftr-426	1452	39	cash	cash	NOUN
ftr-426	1452	40	flow	flow	NOUN
ftr-426	1452	41	and	and	CCONJ
ftr-426	1452	42	resources	resource	NOUN
ftr-426	1452	43	to	to	PART
ftr-426	1452	44	rebuild	rebuild	VERB
ftr-426	1452	45	their	their	PRON
ftr-426	1452	46	lives	life	NOUN
ftr-426	1452	47	might	might	AUX
ftr-426	1452	48	consider	consider	VERB
ftr-426	1452	49	selling	sell	VERB
ftr-426	1452	50	investments	investment	NOUN
ftr-426	1452	51	or	or	CCONJ
ftr-426	1452	52	withdrawing	withdraw	VERB
ftr-426	1452	53	funds	fund	NOUN
ftr-426	1452	54	from	from	ADP
ftr-426	1452	55	any	any	DET
ftr-426	1452	56	available	available	ADJ
ftr-426	1452	57	source	source	NOUN
ftr-426	1452	58	,	,	PUNCT
ftr-426	1452	59	including	include	VERB
ftr-426	1452	60	tax	tax	NOUN
ftr-426	1452	61	-	-	PUNCT
ftr-426	1452	62	deferred	defer	VERB
ftr-426	1452	63	retirement	retirement	NOUN
ftr-426	1452	64	funds.397	funds.397	NOUN
ftr-426	1452	65	these	these	DET
ftr-426	1452	66	actions	action	NOUN
ftr-426	1452	67	are	be	AUX
ftr-426	1452	68	inconsistent	inconsistent	ADJ
ftr-426	1452	69	with	with	ADP
ftr-426	1452	70	the	the	DET
ftr-426	1452	71	tax	tax	NOUN
ftr-426	1452	72	-	-	PUNCT
ftr-426	1452	73	planning	planning	NOUN
ftr-426	1452	74	goal	goal	NOUN
ftr-426	1452	75	of	of	ADP
ftr-426	1452	76	reducing	reduce	VERB
ftr-426	1452	77	adjusted	adjust	VERB
ftr-426	1452	78	gross	gross	ADJ
ftr-426	1452	79	income	income	NOUN
ftr-426	1452	80	for	for	ADP
ftr-426	1452	81	a	a	DET
ftr-426	1452	82	casualty	casualty	NOUN
ftr-426	1452	83	loss	loss	NOUN
ftr-426	1452	84	year	year	NOUN
ftr-426	1452	85	.	.	PUNCT
ftr-426	1453	1	the	the	DET
ftr-426	1453	2	withdrawal	withdrawal	NOUN
ftr-426	1453	3	of	of	ADP
ftr-426	1453	4	retirement	retirement	NOUN
ftr-426	1453	5	funds	fund	NOUN
ftr-426	1453	6	may	may	AUX
ftr-426	1453	7	increase	increase	VERB
ftr-426	1453	8	adjusted	adjust	VERB
ftr-426	1453	9	gross	gross	ADJ
ftr-426	1453	10	income	income	NOUN
ftr-426	1453	11	,	,	PUNCT
ftr-426	1453	12	reducing	reduce	VERB
ftr-426	1453	13	the	the	DET
ftr-426	1453	14	allowable	allowable	ADJ
ftr-426	1453	15	amount	amount	NOUN
ftr-426	1453	16	of	of	ADP
ftr-426	1453	17	the	the	DET
ftr-426	1453	18	casualty	casualty	NOUN
ftr-426	1453	19	loss	loss	NOUN
ftr-426	1453	20	.	.	PUNCT
ftr-426	1454	1	moreover	moreover	ADV
ftr-426	1454	2	,	,	PUNCT
ftr-426	1454	3	early	early	ADJ
ftr-426	1454	4	withdrawals	withdrawal	NOUN
ftr-426	1454	5	could	could	AUX
ftr-426	1454	6	subject	subject	VERB
ftr-426	1454	7	disaster	disaster	NOUN
ftr-426	1454	8	victims	victim	NOUN
ftr-426	1454	9	to	to	ADP
ftr-426	1454	10	penalties	penalty	NOUN
ftr-426	1454	11	costing	cost	VERB
ftr-426	1454	12	precious	precious	ADJ
ftr-426	1454	13	dollars	dollar	NOUN
ftr-426	1454	14	at	at	ADP
ftr-426	1454	15	a	a	DET
ftr-426	1454	16	critical	critical	ADJ
ftr-426	1454	17	time.398	time.398	NOUN
ftr-426	1454	18	with	with	ADP
ftr-426	1454	19	proper	proper	ADJ
ftr-426	1454	20	planning	planning	NOUN
ftr-426	1454	21	,	,	PUNCT
ftr-426	1454	22	disaster	disaster	NOUN
ftr-426	1454	23	victims	victim	NOUN
ftr-426	1454	24	might	might	AUX
ftr-426	1454	25	be	be	AUX
ftr-426	1454	26	able	able	ADJ
ftr-426	1454	27	to	to	PART
ftr-426	1454	28	time	time	NOUN
ftr-426	1454	29	and	and	CCONJ
ftr-426	1454	30	structure	structure	NOUN
ftr-426	1454	31	income	income	NOUN
ftr-426	1454	32	recognition	recognition	NOUN
ftr-426	1454	33	and	and	CCONJ
ftr-426	1454	34	withdrawals	withdrawal	NOUN
ftr-426	1454	35	to	to	PART
ftr-426	1454	36	minimize	minimize	VERB
ftr-426	1454	37	tax	tax	NOUN
ftr-426	1454	38	costs	cost	NOUN
ftr-426	1454	39	and	and	CCONJ
ftr-426	1454	40	maximize	maximize	VERB
ftr-426	1454	41	tax	tax	NOUN
ftr-426	1454	42	benefits.399	benefits.399	NOUN
ftr-426	1454	43	proper	proper	ADJ
ftr-426	1454	44	planning	planning	NOUN
ftr-426	1454	45	is	be	AUX
ftr-426	1454	46	critical	critical	ADJ
ftr-426	1454	47	to	to	PART
ftr-426	1454	48	salvage	salvage	VERB
ftr-426	1454	49	any	any	DET
ftr-426	1454	50	tax	tax	NOUN
ftr-426	1454	51	relief	relief	NOUN
ftr-426	1454	52	from	from	ADP
ftr-426	1454	53	personal	personal	ADJ
ftr-426	1454	54	casualty	casualty	NOUN
ftr-426	1454	55	losses.400	losses.400	NOUN
ftr-426	1454	56	nevertheless	nevertheless	ADV
ftr-426	1454	57	,	,	PUNCT
ftr-426	1454	58	in	in	ADP
ftr-426	1454	59	many	many	ADJ
ftr-426	1454	60	cases	case	NOUN
ftr-426	1454	61	,	,	PUNCT
ftr-426	1454	62	because	because	SCONJ
ftr-426	1454	63	of	of	ADP
ftr-426	1454	64	the	the	DET
ftr-426	1454	65	ten	ten	NUM
ftr-426	1454	66	percent	percent	NOUN
ftr-426	1454	67	of	of	ADP
ftr-426	1454	68	adjusted	adjust	VERB
ftr-426	1454	69	gross	gross	ADJ
ftr-426	1454	70	income	income	NOUN
ftr-426	1454	71	floor	floor	NOUN
ftr-426	1454	72	,	,	PUNCT
ftr-426	1454	73	personal	personal	ADJ
ftr-426	1454	74	casualty	casualty	NOUN
ftr-426	1454	75	losses	loss	NOUN
ftr-426	1454	76	will	will	AUX
ftr-426	1454	77	not	not	PART
ftr-426	1454	78	provide	provide	VERB
ftr-426	1454	79	any	any	DET
ftr-426	1454	80	tax	tax	NOUN
ftr-426	1454	81	benefit	benefit	NOUN
ftr-426	1454	82	.	.	PUNCT
ftr-426	1455	1	2	2	X
ftr-426	1455	2	.	.	X
ftr-426	1455	3	business	business	NOUN
ftr-426	1455	4	or	or	CCONJ
ftr-426	1455	5	investment	investment	NOUN
ftr-426	1455	6	casualty	casualty	NOUN
ftr-426	1455	7	losses	loss	NOUN
ftr-426	1455	8	alternatively	alternatively	ADV
ftr-426	1455	9	,	,	PUNCT
ftr-426	1455	10	casualty	casualty	NOUN
ftr-426	1455	11	losses	loss	NOUN
ftr-426	1455	12	with	with	ADP
ftr-426	1455	13	respect	respect	NOUN
ftr-426	1455	14	to	to	ADP
ftr-426	1455	15	trade	trade	NOUN
ftr-426	1455	16	or	or	CCONJ
ftr-426	1455	17	business401	business401	PROPN
ftr-426	1455	18	or	or	CCONJ
ftr-426	1455	19	investment	investment	NOUN
ftr-426	1455	20	property	property	NOUN
ftr-426	1455	21	ultimately	ultimately	ADV
ftr-426	1455	22	provide	provide	VERB
ftr-426	1455	23	more	more	ADV
ftr-426	1455	24	generous	generous	ADJ
ftr-426	1455	25	tax	tax	NOUN
ftr-426	1455	26	benefits	benefit	NOUN
ftr-426	1455	27	than	than	ADP
ftr-426	1455	28	personal	personal	ADJ
ftr-426	1455	29	casualty	casualty	NOUN
ftr-426	1455	30	losses	loss	NOUN
ftr-426	1455	31	because	because	SCONJ
ftr-426	1455	32	they	they	PRON
ftr-426	1455	33	are	be	AUX
ftr-426	1455	34	treated	treat	VERB
ftr-426	1455	35	more	more	ADV
ftr-426	1455	36	favorably	favorably	ADV
ftr-426	1455	37	under	under	ADP
ftr-426	1455	38	the	the	DET
ftr-426	1455	39	code.402	code.402	NOUN
ftr-426	1455	40	first	first	ADJ
ftr-426	1455	41	,	,	PUNCT
ftr-426	1455	42	allowable	allowable	ADJ
ftr-426	1455	43	casualty	casualty	NOUN
ftr-426	1455	44	losses	loss	NOUN
ftr-426	1455	45	are	be	AUX
ftr-426	1455	46	not	not	PART
ftr-426	1455	47	reduced	reduce	VERB
ftr-426	1455	48	by	by	ADP
ftr-426	1455	49	$	$	SYM
ftr-426	1455	50	100	100	NUM
ftr-426	1455	51	per	per	ADP
ftr-426	1455	52	casualty	casualty	NOUN
ftr-426	1455	53	1008	1008	NUM
ftr-426	1455	54	florida	florida	PROPN
ftr-426	1455	55	tax	tax	NOUN
ftr-426	1455	56	review	review	NOUN
ftr-426	1456	1	[	[	X
ftr-426	1456	2	vol.6:10	vol.6:10	NOUN
ftr-426	1456	3	internal	internal	ADJ
ftr-426	1456	4	revenue	revenue	NOUN
ftr-426	1456	5	service	service	NOUN
ftr-426	1456	6	,	,	PUNCT
ftr-426	1456	7	business	business	NOUN
ftr-426	1456	8	casualty	casualty	NOUN
ftr-426	1456	9	,	,	PUNCT
ftr-426	1456	10	disaster	disaster	NOUN
ftr-426	1456	11	,	,	PUNCT
ftr-426	1456	12	and	and	CCONJ
ftr-426	1456	13	theft	theft	NOUN
ftr-426	1456	14	loss	loss	NOUN
ftr-426	1456	15	workbook	workbook	NOUN
ftr-426	1456	16	,	,	PUNCT
ftr-426	1456	17	pub	pub	NOUN
ftr-426	1456	18	.	.	PUNCT
ftr-426	1457	1	584b	584b	NOUN
ftr-426	1457	2	.	.	PUNCT
ftr-426	1458	1	403	403	NUM
ftr-426	1458	2	.	.	PUNCT
ftr-426	1459	1	irc	irc	PROPN
ftr-426	1459	2	§	§	PROPN
ftr-426	1459	3	165(h)(1	165(h)(1	PROPN
ftr-426	1459	4	)	)	PUNCT
ftr-426	1459	5	,	,	PUNCT
ftr-426	1459	6	(	(	PUNCT
ftr-426	1459	7	h)(2	h)(2	X
ftr-426	1459	8	)	)	PUNCT
ftr-426	1459	9	(	(	PUNCT
ftr-426	1459	10	stating	state	VERB
ftr-426	1459	11	that	that	SCONJ
ftr-426	1459	12	these	these	DET
ftr-426	1459	13	reductions	reduction	NOUN
ftr-426	1459	14	are	be	AUX
ftr-426	1459	15	for	for	ADP
ftr-426	1459	16	personal	personal	ADJ
ftr-426	1459	17	-	-	PUNCT
ftr-426	1459	18	use	use	NOUN
ftr-426	1459	19	property	property	NOUN
ftr-426	1459	20	only	only	ADV
ftr-426	1459	21	)	)	PUNCT
ftr-426	1459	22	.	.	PUNCT
ftr-426	1460	1	404	404	X
ftr-426	1460	2	.	.	PUNCT
ftr-426	1460	3	regs	regs	PROPN
ftr-426	1460	4	.	.	PUNCT
ftr-426	1461	1	§	§	PROPN
ftr-426	1461	2	1.165	1.165	NUM
ftr-426	1461	3	-	-	PUNCT
ftr-426	1461	4	7(b)(1	7(b)(1	NUM
ftr-426	1461	5	)	)	PUNCT
ftr-426	1461	6	.	.	PUNCT
ftr-426	1462	1	405	405	NUM
ftr-426	1462	2	.	.	PUNCT
ftr-426	1463	1	see	see	VERB
ftr-426	1463	2	irc	irc	ADV
ftr-426	1463	3	§	§	PROPN
ftr-426	1463	4	1231(a)(4)(c	1231(a)(4)(c	NUM
ftr-426	1463	5	)	)	PUNCT
ftr-426	1463	6	.	.	PUNCT
ftr-426	1464	1	406	406	NUM
ftr-426	1464	2	.	.	PUNCT
ftr-426	1465	1	irc	irc	PROPN
ftr-426	1465	2	§	§	PROPN
ftr-426	1465	3	67(a	67(a	NUM
ftr-426	1465	4	)	)	PUNCT
ftr-426	1465	5	,	,	PUNCT
ftr-426	1465	6	(	(	PUNCT
ftr-426	1465	7	b)(3	b)(3	NOUN
ftr-426	1465	8	)	)	PUNCT
ftr-426	1465	9	(	(	PUNCT
ftr-426	1465	10	stating	state	VERB
ftr-426	1465	11	that	that	SCONJ
ftr-426	1465	12	casualty	casualty	NOUN
ftr-426	1465	13	losses	loss	NOUN
ftr-426	1465	14	that	that	PRON
ftr-426	1465	15	are	be	AUX
ftr-426	1465	16	itemized	itemize	VERB
ftr-426	1465	17	deductions	deduction	NOUN
ftr-426	1465	18	that	that	PRON
ftr-426	1465	19	are	be	AUX
ftr-426	1465	20	not	not	PART
ftr-426	1465	21	due	due	ADJ
ftr-426	1465	22	to	to	ADP
ftr-426	1465	23	property	property	NOUN
ftr-426	1465	24	held	hold	VERB
ftr-426	1465	25	for	for	ADP
ftr-426	1465	26	investment	investment	NOUN
ftr-426	1465	27	or	or	CCONJ
ftr-426	1465	28	for	for	ADP
ftr-426	1465	29	personal	personal	ADJ
ftr-426	1465	30	use	use	NOUN
ftr-426	1465	31	is	be	AUX
ftr-426	1465	32	a	a	DET
ftr-426	1465	33	miscellaneous	miscellaneous	ADJ
ftr-426	1465	34	itemized	itemize	VERB
ftr-426	1465	35	deduction	deduction	NOUN
ftr-426	1465	36	and	and	CCONJ
ftr-426	1465	37	is	be	AUX
ftr-426	1465	38	only	only	ADV
ftr-426	1465	39	deduction	deduction	NOUN
ftr-426	1465	40	to	to	ADP
ftr-426	1465	41	the	the	DET
ftr-426	1465	42	extent	extent	NOUN
ftr-426	1465	43	the	the	DET
ftr-426	1465	44	amount	amount	NOUN
ftr-426	1465	45	exceeds	exceed	VERB
ftr-426	1465	46	2	2	NUM
ftr-426	1465	47	%	%	NOUN
ftr-426	1465	48	of	of	ADP
ftr-426	1465	49	her	her	PRON
ftr-426	1465	50	adjusted	adjust	VERB
ftr-426	1465	51	gross	gross	ADJ
ftr-426	1465	52	income	income	NOUN
ftr-426	1465	53	)	)	PUNCT
ftr-426	1465	54	.	.	PUNCT
ftr-426	1466	1	w	w	PROPN
ftr-426	1466	2	hile	hile	NOUN
ftr-426	1466	3	this	this	PRON
ftr-426	1466	4	reduces	reduce	VERB
ftr-426	1466	5	the	the	DET
ftr-426	1466	6	benefit	benefit	NOUN
ftr-426	1466	7	of	of	ADP
ftr-426	1466	8	this	this	DET
ftr-426	1466	9	deduction	deduction	NOUN
ftr-426	1466	10	,	,	PUNCT
ftr-426	1466	11	the	the	DET
ftr-426	1466	12	reduction	reduction	NOUN
ftr-426	1466	13	is	be	AUX
ftr-426	1466	14	significantly	significantly	ADV
ftr-426	1466	15	less	less	ADJ
ftr-426	1466	16	than	than	ADP
ftr-426	1466	17	the	the	DET
ftr-426	1466	18	ten	ten	NUM
ftr-426	1466	19	percen	percen	NOUN
ftr-426	1466	20	t	t	PROPN
ftr-426	1466	21	of	of	ADP
ftr-426	1466	22	adjusted	adjust	VERB
ftr-426	1466	23	gross	gross	ADJ
ftr-426	1466	24	reduction	reduction	NOUN
ftr-426	1466	25	for	for	ADP
ftr-426	1466	26	personal	personal	ADJ
ftr-426	1466	27	casualty	casualty	NOUN
ftr-426	1466	28	losses	loss	NOUN
ftr-426	1466	29	.	.	PUNCT
ftr-426	1467	1	407	407	NUM
ftr-426	1467	2	.	.	PUNCT
ftr-426	1467	3	regs	regs	PROPN
ftr-426	1467	4	.	.	PUNCT
ftr-426	1468	1	§	§	PROPN
ftr-426	1468	2	1.165	1.165	NUM
ftr-426	1468	3	-	-	SYM
ftr-426	1468	4	7(b)(2)(i	7(b)(2)(i	NUM
ftr-426	1468	5	)	)	PUNCT
ftr-426	1468	6	,	,	PUNCT
ftr-426	1468	7	(	(	PUNCT
ftr-426	1468	8	b)(3	b)(3	NOUN
ftr-426	1468	9	)	)	PUNCT
ftr-426	1468	10	,	,	PUNCT
ftr-426	1468	11	ex	ex	NOUN
ftr-426	1468	12	.	.	NOUN
ftr-426	1468	13	2	2	NUM
ftr-426	1468	14	(	(	PUNCT
ftr-426	1468	15	demonstrating	demonstrate	VERB
ftr-426	1468	16	that	that	SCONJ
ftr-426	1468	17	the	the	DET
ftr-426	1468	18	loss	loss	NOUN
ftr-426	1468	19	determination	determination	NOUN
ftr-426	1468	20	is	be	AUX
ftr-426	1468	21	made	make	VERB
ftr-426	1468	22	on	on	ADP
ftr-426	1468	23	an	an	DET
ftr-426	1468	24	item	item	NOUN
ftr-426	1468	25	-	-	PUNCT
ftr-426	1468	26	by	by	ADP
ftr-426	1468	27	-	-	PUNCT
ftr-426	1468	28	item	item	NOUN
ftr-426	1468	29	basis	basis	NOUN
ftr-426	1468	30	)	)	PUNCT
ftr-426	1468	31	.	.	PUNCT
ftr-426	1469	1	408	408	NUM
ftr-426	1469	2	.	.	PUNCT
ftr-426	1469	3	regs	regs	PROPN
ftr-426	1469	4	.	.	PUNCT
ftr-426	1470	1	§	§	PROPN
ftr-426	1470	2	1.165	1.165	NUM
ftr-426	1470	3	-	-	SYM
ftr-426	1470	4	7(b)(2)(ii	7(b)(2)(ii	NUM
ftr-426	1470	5	)	)	PUNCT
ftr-426	1470	6	.	.	PUNCT
ftr-426	1471	1	409	409	NUM
ftr-426	1471	2	.	.	PUNCT
ftr-426	1472	1	see	see	PROPN
ftr-426	1472	2	mccoy	mccoy	PROPN
ftr-426	1472	3	,	,	PUNCT
ftr-426	1472	4	supra	supra	PROPN
ftr-426	1472	5	note	note	NOUN
ftr-426	1472	6	356	356	NUM
ftr-426	1472	7	,	,	PUNCT
ftr-426	1472	8	at	at	ADP
ftr-426	1472	9	a-76	a-76	PROPN
ftr-426	1472	10	-	-	SYM
ftr-426	1472	11	77	77	NUM
ftr-426	1472	12	(	(	PUNCT
ftr-426	1472	13	commenting	comment	VERB
ftr-426	1472	14	that	that	SCONJ
ftr-426	1472	15	the	the	DET
ftr-426	1472	16	single	single	ADJ
ftr-426	1472	17	,	,	PUNCT
ftr-426	1472	18	identifiable	identifiable	ADJ
ftr-426	1472	19	property	property	NOUN
ftr-426	1472	20	rule	rule	NOUN
ftr-426	1472	21	has	have	AUX
ftr-426	1472	22	resulted	result	VERB
ftr-426	1472	23	in	in	ADP
ftr-426	1472	24	taxpayer	taxpayer	NOUN
ftr-426	1472	25	litigation	litigation	NOUN
ftr-426	1472	26	)	)	PUNCT
ftr-426	1472	27	.	.	PUNCT
ftr-426	1473	1	410	410	NUM
ftr-426	1473	2	.	.	PUNCT
ftr-426	1474	1	these	these	DET
ftr-426	1474	2	loss	loss	NOUN
ftr-426	1474	3	limitations	limitation	NOUN
ftr-426	1474	4	are	be	AUX
ftr-426	1474	5	set	set	VERB
ftr-426	1474	6	forth	forth	ADV
ftr-426	1474	7	in	in	ADP
ftr-426	1474	8	code	code	PROPN
ftr-426	1474	9	§	§	PROPN
ftr-426	1474	10	469	469	NUM
ftr-426	1474	11	and	and	CCONJ
ftr-426	1474	12	are	be	AUX
ftr-426	1474	13	called	call	VERB
ftr-426	1474	14	the	the	DET
ftr-426	1474	15	passive	passive	ADJ
ftr-426	1474	16	loss	loss	NOUN
ftr-426	1474	17	limitations	limitation	NOUN
ftr-426	1474	18	.	.	PUNCT
ftr-426	1475	1	411	411	NUM
ftr-426	1475	2	.	.	PUNCT
ftr-426	1476	1	irc	irc	PROPN
ftr-426	1476	2	§	§	PROPN
ftr-426	1476	3	469(c	469(c	PROPN
ftr-426	1476	4	)	)	PUNCT
ftr-426	1476	5	.	.	PUNCT
ftr-426	1477	1	412	412	NUM
ftr-426	1477	2	.	.	PUNCT
ftr-426	1477	3	see	see	VERB
ftr-426	1477	4	regs	reg	NOUN
ftr-426	1477	5	.	.	PUNCT
ftr-426	1478	1	§	§	PROPN
ftr-426	1478	2	1.469	1.469	NUM
ftr-426	1478	3	-	-	NUM
ftr-426	1478	4	2(d)(2)(xi	2(d)(2)(xi	NUM
ftr-426	1478	5	)	)	PUNCT
ftr-426	1478	6	.	.	PUNCT
ftr-426	1479	1	or	or	CCONJ
ftr-426	1479	2	ten	ten	NUM
ftr-426	1479	3	percent	percent	NOUN
ftr-426	1479	4	of	of	ADP
ftr-426	1479	5	adjusted	adjust	VERB
ftr-426	1479	6	gross	gross	ADJ
ftr-426	1479	7	income.403	income.403	NOUN
ftr-426	1479	8	second	second	ADJ
ftr-426	1479	9	,	,	PUNCT
ftr-426	1479	10	if	if	SCONJ
ftr-426	1479	11	trade	trade	NOUN
ftr-426	1479	12	or	or	CCONJ
ftr-426	1479	13	business	business	NOUN
ftr-426	1479	14	or	or	CCONJ
ftr-426	1479	15	investment	investment	NOUN
ftr-426	1479	16	property	property	NOUN
ftr-426	1479	17	is	be	AUX
ftr-426	1479	18	completely	completely	ADV
ftr-426	1479	19	destroyed	destroy	VERB
ftr-426	1479	20	,	,	PUNCT
ftr-426	1479	21	the	the	DET
ftr-426	1479	22	casualty	casualty	NOUN
ftr-426	1479	23	loss	loss	NOUN
ftr-426	1479	24	is	be	AUX
ftr-426	1479	25	the	the	DET
ftr-426	1479	26	adjusted	adjusted	ADJ
ftr-426	1479	27	basis	basis	NOUN
ftr-426	1479	28	irrespective	irrespective	ADV
ftr-426	1479	29	of	of	ADP
ftr-426	1479	30	the	the	DET
ftr-426	1479	31	amount	amount	NOUN
ftr-426	1479	32	of	of	ADP
ftr-426	1479	33	the	the	DET
ftr-426	1479	34	decline	decline	NOUN
ftr-426	1479	35	in	in	ADP
ftr-426	1479	36	value.404	value.404	PROPN
ftr-426	1479	37	third	third	NOUN
ftr-426	1479	38	,	,	PUNCT
ftr-426	1479	39	if	if	SCONJ
ftr-426	1479	40	casualty	casualty	NOUN
ftr-426	1479	41	losses	loss	NOUN
ftr-426	1479	42	exceed	exceed	VERB
ftr-426	1479	43	casualty	casualty	NOUN
ftr-426	1479	44	gains	gain	NOUN
ftr-426	1479	45	,	,	PUNCT
ftr-426	1479	46	the	the	DET
ftr-426	1479	47	net	net	ADJ
ftr-426	1479	48	loss	loss	NOUN
ftr-426	1479	49	is	be	AUX
ftr-426	1479	50	a	a	DET
ftr-426	1479	51	deduction	deduction	NOUN
ftr-426	1479	52	for	for	ADP
ftr-426	1479	53	adjusted	adjusted	ADJ
ftr-426	1479	54	gross	gross	ADJ
ftr-426	1479	55	income	income	NOUN
ftr-426	1479	56	and	and	CCONJ
ftr-426	1479	57	not	not	PART
ftr-426	1479	58	an	an	DET
ftr-426	1479	59	itemized	itemize	VERB
ftr-426	1479	60	deduction.405	deduction.405	NOUN
ftr-426	1479	61	however	however	ADV
ftr-426	1479	62	,	,	PUNCT
ftr-426	1479	63	if	if	SCONJ
ftr-426	1479	64	the	the	DET
ftr-426	1479	65	disaster	disaster	NOUN
ftr-426	1479	66	victim	victim	NOUN
ftr-426	1479	67	used	use	VERB
ftr-426	1479	68	the	the	DET
ftr-426	1479	69	property	property	NOUN
ftr-426	1479	70	in	in	ADP
ftr-426	1479	71	her	her	PRON
ftr-426	1479	72	capacity	capacity	NOUN
ftr-426	1479	73	as	as	ADP
ftr-426	1479	74	an	an	DET
ftr-426	1479	75	employee	employee	NOUN
ftr-426	1479	76	,	,	PUNCT
ftr-426	1479	77	the	the	DET
ftr-426	1479	78	casualty	casualty	NOUN
ftr-426	1479	79	loss	loss	NOUN
ftr-426	1479	80	attributable	attributable	ADJ
ftr-426	1479	81	to	to	ADP
ftr-426	1479	82	the	the	DET
ftr-426	1479	83	property	property	NOUN
ftr-426	1479	84	is	be	AUX
ftr-426	1479	85	characterized	characterize	VERB
ftr-426	1479	86	as	as	ADP
ftr-426	1479	87	a	a	DET
ftr-426	1479	88	miscellaneous	miscellaneous	ADJ
ftr-426	1479	89	itemized	itemize	VERB
ftr-426	1479	90	deduction	deduction	NOUN
ftr-426	1479	91	,	,	PUNCT
ftr-426	1479	92	which	which	PRON
ftr-426	1479	93	will	will	AUX
ftr-426	1479	94	be	be	AUX
ftr-426	1479	95	deductible	deductible	ADJ
ftr-426	1479	96	only	only	ADV
ftr-426	1479	97	to	to	ADP
ftr-426	1479	98	the	the	DET
ftr-426	1479	99	extent	extent	NOUN
ftr-426	1479	100	total	total	ADJ
ftr-426	1479	101	miscellaneous	miscellaneous	ADJ
ftr-426	1479	102	itemized	itemize	VERB
ftr-426	1479	103	deductions	deduction	NOUN
ftr-426	1479	104	exceed	exceed	VERB
ftr-426	1479	105	two	two	NUM
ftr-426	1479	106	percent	percent	NOUN
ftr-426	1479	107	of	of	ADP
ftr-426	1479	108	the	the	DET
ftr-426	1479	109	taxpayer	taxpayer	NOUN
ftr-426	1479	110	’s	’s	PART
ftr-426	1479	111	adjusted	adjust	VERB
ftr-426	1479	112	gross	gross	ADJ
ftr-426	1479	113	income.406	income.406	NOUN
ftr-426	1479	114	because	because	SCONJ
ftr-426	1479	115	of	of	ADP
ftr-426	1479	116	the	the	DET
ftr-426	1479	117	foregoing	forego	VERB
ftr-426	1479	118	differences	difference	NOUN
ftr-426	1479	119	,	,	PUNCT
ftr-426	1479	120	casualty	casualty	NOUN
ftr-426	1479	121	loss	loss	NOUN
ftr-426	1479	122	deductions	deduction	NOUN
ftr-426	1479	123	for	for	ADP
ftr-426	1479	124	business	business	NOUN
ftr-426	1479	125	or	or	CCONJ
ftr-426	1479	126	investment	investment	NOUN
ftr-426	1479	127	property	property	NOUN
ftr-426	1479	128	may	may	AUX
ftr-426	1479	129	provide	provide	VERB
ftr-426	1479	130	a	a	DET
ftr-426	1479	131	greater	great	ADJ
ftr-426	1479	132	tax	tax	NOUN
ftr-426	1479	133	benefit	benefit	NOUN
ftr-426	1479	134	than	than	ADP
ftr-426	1479	135	personal	personal	ADJ
ftr-426	1479	136	casualty	casualty	NOUN
ftr-426	1479	137	losses	loss	NOUN
ftr-426	1479	138	.	.	PUNCT
ftr-426	1480	1	a	a	DET
ftr-426	1480	2	final	final	ADJ
ftr-426	1480	3	difference	difference	NOUN
ftr-426	1480	4	between	between	ADP
ftr-426	1480	5	the	the	DET
ftr-426	1480	6	tax	tax	NOUN
ftr-426	1480	7	treatment	treatment	NOUN
ftr-426	1480	8	of	of	ADP
ftr-426	1480	9	business	business	NOUN
ftr-426	1480	10	and	and	CCONJ
ftr-426	1480	11	personal	personal	ADJ
ftr-426	1480	12	casualty	casualty	NOUN
ftr-426	1480	13	losses	loss	NOUN
ftr-426	1480	14	may	may	AUX
ftr-426	1480	15	not	not	PART
ftr-426	1480	16	be	be	AUX
ftr-426	1480	17	favorable	favorable	ADJ
ftr-426	1480	18	.	.	PUNCT
ftr-426	1481	1	a	a	DET
ftr-426	1481	2	taxpayer	taxpayer	NOUN
ftr-426	1481	3	must	must	AUX
ftr-426	1481	4	determine	determine	VERB
ftr-426	1481	5	business	business	NOUN
ftr-426	1481	6	casualty	casualty	NOUN
ftr-426	1481	7	losses	loss	NOUN
ftr-426	1481	8	for	for	ADP
ftr-426	1481	9	each	each	DET
ftr-426	1481	10	identifiable	identifiable	ADJ
ftr-426	1481	11	piece	piece	NOUN
ftr-426	1481	12	of	of	ADP
ftr-426	1481	13	property.407	property.407	PRON
ftr-426	1481	14	alternatively	alternatively	ADV
ftr-426	1481	15	,	,	PUNCT
ftr-426	1481	16	real	real	ADJ
ftr-426	1481	17	property	property	NOUN
ftr-426	1481	18	and	and	CCONJ
ftr-426	1481	19	improvements	improvement	NOUN
ftr-426	1481	20	not	not	PART
ftr-426	1481	21	held	hold	VERB
ftr-426	1481	22	for	for	ADP
ftr-426	1481	23	business	business	NOUN
ftr-426	1481	24	or	or	CCONJ
ftr-426	1481	25	investment	investment	NOUN
ftr-426	1481	26	purposes	purpose	NOUN
ftr-426	1481	27	are	be	AUX
ftr-426	1481	28	treated	treat	VERB
ftr-426	1481	29	as	as	ADP
ftr-426	1481	30	an	an	DET
ftr-426	1481	31	integral	integral	ADJ
ftr-426	1481	32	part	part	NOUN
ftr-426	1481	33	of	of	ADP
ftr-426	1481	34	one	one	NUM
ftr-426	1481	35	property	property	NOUN
ftr-426	1481	36	for	for	ADP
ftr-426	1481	37	purposes	purpose	NOUN
ftr-426	1481	38	of	of	ADP
ftr-426	1481	39	determining	determine	VERB
ftr-426	1481	40	the	the	DET
ftr-426	1481	41	amount	amount	NOUN
ftr-426	1481	42	of	of	ADP
ftr-426	1481	43	a	a	DET
ftr-426	1481	44	casualty	casualty	NOUN
ftr-426	1481	45	loss.408	loss.408	NOUN
ftr-426	1481	46	this	this	DET
ftr-426	1481	47	difference	difference	NOUN
ftr-426	1481	48	is	be	AUX
ftr-426	1481	49	most	most	ADV
ftr-426	1481	50	notable	notable	ADJ
ftr-426	1481	51	in	in	ADP
ftr-426	1481	52	the	the	DET
ftr-426	1481	53	context	context	NOUN
ftr-426	1481	54	of	of	ADP
ftr-426	1481	55	investment	investment	NOUN
ftr-426	1481	56	real	real	ADJ
ftr-426	1481	57	estate	estate	NOUN
ftr-426	1481	58	,	,	PUNCT
ftr-426	1481	59	where	where	SCONJ
ftr-426	1481	60	the	the	DET
ftr-426	1481	61	difference	difference	NOUN
ftr-426	1481	62	between	between	ADP
ftr-426	1481	63	characterizing	characterize	VERB
ftr-426	1481	64	the	the	DET
ftr-426	1481	65	property	property	NOUN
ftr-426	1481	66	as	as	ADP
ftr-426	1481	67	residence	residence	NOUN
ftr-426	1481	68	versus	versus	ADP
ftr-426	1481	69	rental	rental	ADJ
ftr-426	1481	70	property	property	NOUN
ftr-426	1481	71	may	may	AUX
ftr-426	1481	72	cause	cause	VERB
ftr-426	1481	73	the	the	DET
ftr-426	1481	74	item	item	NOUN
ftr-426	1481	75	by	by	ADP
ftr-426	1481	76	item	item	NOUN
ftr-426	1481	77	casualty	casualty	NOUN
ftr-426	1481	78	loss	loss	NOUN
ftr-426	1481	79	calculation	calculation	NOUN
ftr-426	1481	80	to	to	PART
ftr-426	1481	81	result	result	VERB
ftr-426	1481	82	in	in	ADP
ftr-426	1481	83	a	a	DET
ftr-426	1481	84	smaller	small	ADJ
ftr-426	1481	85	overall	overall	ADJ
ftr-426	1481	86	casualty	casualty	NOUN
ftr-426	1481	87	loss.409	loss.409	PROPN
ftr-426	1481	88	taxpayers	taxpayer	NOUN
ftr-426	1481	89	with	with	ADP
ftr-426	1481	90	operating	operating	NOUN
ftr-426	1481	91	losses	loss	NOUN
ftr-426	1481	92	on	on	ADP
ftr-426	1481	93	investment	investment	NOUN
ftr-426	1481	94	real	real	ADJ
ftr-426	1481	95	estate	estate	NOUN
ftr-426	1481	96	may	may	AUX
ftr-426	1481	97	be	be	AUX
ftr-426	1481	98	subject	subject	ADJ
ftr-426	1481	99	to	to	ADP
ftr-426	1481	100	passive	passive	ADJ
ftr-426	1481	101	loss	loss	NOUN
ftr-426	1481	102	limitations	limitation	NOUN
ftr-426	1481	103	if	if	SCONJ
ftr-426	1481	104	they	they	PRON
ftr-426	1481	105	do	do	AUX
ftr-426	1481	106	not	not	PART
ftr-426	1481	107	materially	materially	ADV
ftr-426	1481	108	participate	participate	VERB
ftr-426	1481	109	in	in	ADP
ftr-426	1481	110	the	the	DET
ftr-426	1481	111	trade	trade	NOUN
ftr-426	1481	112	or	or	CCONJ
ftr-426	1481	113	business.410	business.410	ADJ
ftr-426	1481	114	personal	personal	ADJ
ftr-426	1481	115	casualty	casualty	NOUN
ftr-426	1481	116	losses	loss	NOUN
ftr-426	1481	117	are	be	AUX
ftr-426	1481	118	not	not	PART
ftr-426	1481	119	subject	subject	ADJ
ftr-426	1481	120	to	to	ADP
ftr-426	1481	121	these	these	DET
ftr-426	1481	122	limitations	limitation	NOUN
ftr-426	1481	123	because	because	SCONJ
ftr-426	1481	124	they	they	PRON
ftr-426	1481	125	arise	arise	VERB
ftr-426	1481	126	from	from	ADP
ftr-426	1481	127	personal	personal	ADJ
ftr-426	1481	128	versus	versus	X
ftr-426	1481	129	trade	trade	NOUN
ftr-426	1481	130	or	or	CCONJ
ftr-426	1481	131	business	business	NOUN
ftr-426	1481	132	or	or	CCONJ
ftr-426	1481	133	rental	rental	ADJ
ftr-426	1481	134	activities.411	activities.411	PROPN
ftr-426	1481	135	notably	notably	ADV
ftr-426	1481	136	,	,	PUNCT
ftr-426	1481	137	the	the	DET
ftr-426	1481	138	government	government	NOUN
ftr-426	1481	139	has	have	AUX
ftr-426	1481	140	provided	provide	VERB
ftr-426	1481	141	that	that	SCONJ
ftr-426	1481	142	casualty	casualty	NOUN
ftr-426	1481	143	losses	loss	NOUN
ftr-426	1481	144	incurred	incur	VERB
ftr-426	1481	145	in	in	ADP
ftr-426	1481	146	a	a	DET
ftr-426	1481	147	trade	trade	NOUN
ftr-426	1481	148	or	or	CCONJ
ftr-426	1481	149	business	business	NOUN
ftr-426	1481	150	or	or	CCONJ
ftr-426	1481	151	rental	rental	ADJ
ftr-426	1481	152	activity	activity	NOUN
ftr-426	1481	153	are	be	AUX
ftr-426	1481	154	not	not	PART
ftr-426	1481	155	subject	subject	ADJ
ftr-426	1481	156	to	to	ADP
ftr-426	1481	157	the	the	DET
ftr-426	1481	158	passive	passive	ADJ
ftr-426	1481	159	loss	loss	NOUN
ftr-426	1481	160	limitations.412	limitations.412	NOUN
ftr-426	1481	161	2005	2005	NUM
ftr-426	1481	162	]	]	PUNCT
ftr-426	1481	163	anatomy	anatomy	NOUN
ftr-426	1481	164	of	of	ADP
ftr-426	1481	165	a	a	DET
ftr-426	1481	166	disaster	disaster	NOUN
ftr-426	1481	167	1009	1009	NUM
ftr-426	1481	168	413	413	NUM
ftr-426	1481	169	.	.	PUNCT
ftr-426	1482	1	see	see	VERB
ftr-426	1482	2	jeffrey	jeffrey	PROPN
ftr-426	1482	3	a.	a.	PROPN
ftr-426	1482	4	unger	unger	PROPN
ftr-426	1482	5	,	,	PUNCT
ftr-426	1482	6	valuation	valuation	NOUN
ftr-426	1482	7	of	of	ADP
ftr-426	1482	8	real	real	ADJ
ftr-426	1482	9	estate	estate	NOUN
ftr-426	1482	10	losses	loss	NOUN
ftr-426	1482	11	arising	arise	VERB
ftr-426	1482	12	from	from	ADP
ftr-426	1482	13	natural	natural	ADJ
ftr-426	1482	14	disasters	disaster	NOUN
ftr-426	1482	15	:	:	PUNCT
ftr-426	1482	16	opportunities	opportunity	NOUN
ftr-426	1482	17	for	for	ADP
ftr-426	1482	18	coordination	coordination	NOUN
ftr-426	1482	19	with	with	ADP
ftr-426	1482	20	fema	fema	PROPN
ftr-426	1482	21	disaster	disaster	NOUN
ftr-426	1482	22	loss	loss	NOUN
ftr-426	1482	23	verification	verification	NOUN
ftr-426	1482	24	,	,	PUNCT
ftr-426	1482	25	25	25	NUM
ftr-426	1482	26	j	j	NOUN
ftr-426	1482	27	.	.	PUNCT
ftr-426	1483	1	real	real	ADJ
ftr-426	1483	2	est	est	X
ftr-426	1483	3	.	.	PUNCT
ftr-426	1484	1	tax’n	tax’n	NOUN
ftr-426	1484	2	52	52	NUM
ftr-426	1484	3	,	,	PUNCT
ftr-426	1484	4	63	63	NUM
ftr-426	1484	5	(	(	PUNCT
ftr-426	1484	6	1997	1997	NUM
ftr-426	1484	7	)	)	PUNCT
ftr-426	1484	8	(	(	PUNCT
ftr-426	1484	9	explaining	explain	VERB
ftr-426	1484	10	that	that	SCONJ
ftr-426	1484	11	the	the	DET
ftr-426	1484	12	passive	passive	ADJ
ftr-426	1484	13	loss	loss	NOUN
ftr-426	1484	14	limitations	limitation	NOUN
ftr-426	1484	15	do	do	AUX
ftr-426	1484	16	not	not	PART
ftr-426	1484	17	apply	apply	VERB
ftr-426	1484	18	to	to	ADP
ftr-426	1484	19	casualty	casualty	NOUN
ftr-426	1484	20	losses	loss	NOUN
ftr-426	1484	21	)	)	PUNCT
ftr-426	1484	22	.	.	PUNCT
ftr-426	1485	1	414	414	NUM
ftr-426	1485	2	.	.	PUNCT
ftr-426	1486	1	irc	irc	PROPN
ftr-426	1486	2	§	§	ADJ
ftr-426	1486	3	165(a	165(a	NOUN
ftr-426	1486	4	)	)	PUNCT
ftr-426	1486	5	;	;	PUNCT
ftr-426	1486	6	regs	reg	NOUN
ftr-426	1486	7	.	.	PUNCT
ftr-426	1487	1	§	§	PROPN
ftr-426	1487	2	1.165	1.165	NUM
ftr-426	1487	3	-	-	PUNCT
ftr-426	1487	4	7(a)(1	7(a)(1	NUM
ftr-426	1487	5	)	)	PUNCT
ftr-426	1487	6	.	.	PUNCT
ftr-426	1488	1	415	415	NUM
ftr-426	1488	2	.	.	PUNCT
ftr-426	1489	1	irc	irc	PROPN
ftr-426	1489	2	§	§	PROPN
ftr-426	1489	3	165(i	165(i	PROPN
ftr-426	1489	4	)	)	PUNCT
ftr-426	1489	5	.	.	PUNCT
ftr-426	1490	1	this	this	DET
ftr-426	1490	2	election	election	NOUN
ftr-426	1490	3	appears	appear	VERB
ftr-426	1490	4	to	to	PART
ftr-426	1490	5	include	include	VERB
ftr-426	1490	6	losses	loss	NOUN
ftr-426	1490	7	sustained	sustain	VERB
ftr-426	1490	8	for	for	ADP
ftr-426	1490	9	damaged	damage	VERB
ftr-426	1490	10	inventory	inventory	NOUN
ftr-426	1490	11	.	.	PUNCT
ftr-426	1491	1	see	see	VERB
ftr-426	1491	2	internal	internal	ADJ
ftr-426	1491	3	revenue	revenue	NOUN
ftr-426	1491	4	service	service	NOUN
ftr-426	1491	5	,	,	PUNCT
ftr-426	1491	6	casualties	casualty	NOUN
ftr-426	1491	7	,	,	PUNCT
ftr-426	1491	8	disasters	disaster	NOUN
ftr-426	1491	9	,	,	PUNCT
ftr-426	1491	10	and	and	CCONJ
ftr-426	1491	11	thefts	theft	NOUN
ftr-426	1491	12	,	,	PUNCT
ftr-426	1491	13	pub	pub	NOUN
ftr-426	1491	14	.	.	PUNCT
ftr-426	1492	1	547	547	NUM
ftr-426	1492	2	,	,	PUNCT
ftr-426	1492	3	at	at	ADP
ftr-426	1492	4	12	12	NUM
ftr-426	1492	5	(	(	PUNCT
ftr-426	1492	6	describing	describe	VERB
ftr-426	1492	7	the	the	DET
ftr-426	1492	8	app	app	NOUN
ftr-426	1492	9	lication	lication	NOUN
ftr-426	1492	10	of	of	ADP
ftr-426	1492	11	presidentially	presidentially	ADV
ftr-426	1492	12	declared	declare	VERB
ftr-426	1492	13	loss	loss	NOUN
ftr-426	1492	14	provisions	provision	NOUN
ftr-426	1492	15	for	for	ADP
ftr-426	1492	16	inventories	inventory	NOUN
ftr-426	1492	17	)	)	PUNCT
ftr-426	1492	18	.	.	PUNCT
ftr-426	1493	1	416	416	X
ftr-426	1493	2	.	.	PUNCT
ftr-426	1494	1	irc	irc	PROPN
ftr-426	1494	2	§	§	PROPN
ftr-426	1494	3	165(i)(2	165(i)(2	NUM
ftr-426	1494	4	)	)	PUNCT
ftr-426	1494	5	;	;	PUNCT
ftr-426	1494	6	regs	reg	NOUN
ftr-426	1494	7	.	.	PUNCT
ftr-426	1495	1	§	§	PROPN
ftr-426	1495	2	1.165	1.165	NUM
ftr-426	1495	3	-	-	SYM
ftr-426	1495	4	11(d	11(d	NUM
ftr-426	1495	5	)	)	PUNCT
ftr-426	1495	6	.	.	PUNCT
ftr-426	1496	1	417	417	NUM
ftr-426	1496	2	.	.	PUNCT
ftr-426	1496	3	irc	irc	PROPN
ftr-426	1496	4	§	§	PROPN
ftr-426	1496	5	165(i)(3	165(i)(3	NUM
ftr-426	1496	6	)	)	PUNCT
ftr-426	1496	7	;	;	PUNCT
ftr-426	1496	8	regs	reg	NOUN
ftr-426	1496	9	.	.	PUNCT
ftr-426	1497	1	§	§	PROPN
ftr-426	1497	2	1.165	1.165	NUM
ftr-426	1497	3	-	-	SYM
ftr-426	1497	4	11(c	11(c	NUM
ftr-426	1497	5	)	)	PUNCT
ftr-426	1497	6	.	.	PUNCT
ftr-426	1498	1	418	418	NUM
ftr-426	1498	2	.	.	PUNCT
ftr-426	1499	1	regs	regs	PROPN
ftr-426	1499	2	.	.	PUNCT
ftr-426	1500	1	§	§	PROPN
ftr-426	1500	2	1.165	1.165	NUM
ftr-426	1500	3	-	-	PUNCT
ftr-426	1500	4	11(e	11(e	NUM
ftr-426	1500	5	)	)	PUNCT
ftr-426	1500	6	.	.	PUNCT
ftr-426	1501	1	419	419	NUM
ftr-426	1501	2	.	.	PUNCT
ftr-426	1502	1	i	i	PRON
ftr-426	1502	2	d.	d.	PROPN
ftr-426	1502	3	420	420	NUM
ftr-426	1502	4	.	.	PUNCT
ftr-426	1503	1	i	i	PRON
ftr-426	1503	2	d.	d.	PROPN
ftr-426	1503	3	421	421	NUM
ftr-426	1503	4	.	.	PUNCT
ftr-426	1504	1	internal	internal	ADJ
ftr-426	1504	2	revenue	revenue	NOUN
ftr-426	1504	3	service	service	NOUN
ftr-426	1504	4	,	,	PUNCT
ftr-426	1504	5	casualties	casualty	NOUN
ftr-426	1504	6	,	,	PUNCT
ftr-426	1504	7	disasters	disaster	NOUN
ftr-426	1504	8	,	,	PUNCT
ftr-426	1504	9	and	and	CCONJ
ftr-426	1504	10	thefts	theft	NOUN
ftr-426	1504	11	,	,	PUNCT
ftr-426	1504	12	pub	pub	NOUN
ftr-426	1504	13	.	.	PUNCT
ftr-426	1505	1	547	547	NUM
ftr-426	1505	2	,	,	PUNCT
ftr-426	1505	3	at	at	ADP
ftr-426	1505	4	12	12	NUM
ftr-426	1505	5	.	.	PUNCT
ftr-426	1506	1	this	this	DET
ftr-426	1506	2	relief	relief	NOUN
ftr-426	1506	3	highlights	highlight	VERB
ftr-426	1506	4	the	the	DET
ftr-426	1506	5	importance	importance	NOUN
ftr-426	1506	6	of	of	ADP
ftr-426	1506	7	the	the	DET
ftr-426	1506	8	threshold	threshold	NOUN
ftr-426	1506	9	characterization	characterization	NOUN
ftr-426	1506	10	of	of	ADP
ftr-426	1506	11	a	a	DET
ftr-426	1506	12	business	business	NOUN
ftr-426	1506	13	loss	loss	NOUN
ftr-426	1506	14	as	as	ADP
ftr-426	1506	15	a	a	DET
ftr-426	1506	16	casualty	casualty	NOUN
ftr-426	1506	17	versus	versus	ADP
ftr-426	1506	18	operating	operate	VERB
ftr-426	1506	19	loss.413	loss.413	PROPN
ftr-426	1506	20	while	while	SCONJ
ftr-426	1506	21	business	business	NOUN
ftr-426	1506	22	and	and	CCONJ
ftr-426	1506	23	investment	investment	NOUN
ftr-426	1506	24	casualty	casualty	NOUN
ftr-426	1506	25	losses	loss	NOUN
ftr-426	1506	26	generally	generally	ADV
ftr-426	1506	27	are	be	AUX
ftr-426	1506	28	treated	treat	VERB
ftr-426	1506	29	more	more	ADV
ftr-426	1506	30	favorably	favorably	ADV
ftr-426	1506	31	than	than	ADP
ftr-426	1506	32	personal	personal	ADJ
ftr-426	1506	33	casualty	casualty	NOUN
ftr-426	1506	34	losses	loss	NOUN
ftr-426	1506	35	,	,	PUNCT
ftr-426	1506	36	if	if	SCONJ
ftr-426	1506	37	the	the	DET
ftr-426	1506	38	casualty	casualty	NOUN
ftr-426	1506	39	occurs	occur	VERB
ftr-426	1506	40	in	in	ADP
ftr-426	1506	41	a	a	DET
ftr-426	1506	42	presidentially	presidentially	NOUN
ftr-426	1506	43	declared	declare	VERB
ftr-426	1506	44	major	major	ADJ
ftr-426	1506	45	disaster	disaster	NOUN
ftr-426	1506	46	,	,	PUNCT
ftr-426	1506	47	the	the	DET
ftr-426	1506	48	treatment	treatment	NOUN
ftr-426	1506	49	could	could	AUX
ftr-426	1506	50	be	be	AUX
ftr-426	1506	51	beneficial	beneficial	ADJ
ftr-426	1506	52	for	for	ADP
ftr-426	1506	53	certain	certain	ADJ
ftr-426	1506	54	disaster	disaster	NOUN
ftr-426	1506	55	victims	victim	NOUN
ftr-426	1506	56	.	.	PUNCT
ftr-426	1507	1	accordingly	accordingly	ADV
ftr-426	1507	2	,	,	PUNCT
ftr-426	1507	3	the	the	DET
ftr-426	1507	4	following	follow	VERB
ftr-426	1507	5	provisions	provision	NOUN
ftr-426	1507	6	for	for	ADP
ftr-426	1507	7	the	the	DET
ftr-426	1507	8	timing	timing	NOUN
ftr-426	1507	9	of	of	ADP
ftr-426	1507	10	recognition	recognition	NOUN
ftr-426	1507	11	of	of	ADP
ftr-426	1507	12	casualty	casualty	NOUN
ftr-426	1507	13	losses	loss	NOUN
ftr-426	1507	14	should	should	AUX
ftr-426	1507	15	be	be	AUX
ftr-426	1507	16	reviewed	review	VERB
ftr-426	1507	17	and	and	CCONJ
ftr-426	1507	18	included	include	VERB
ftr-426	1507	19	in	in	ADP
ftr-426	1507	20	tax	tax	NOUN
ftr-426	1507	21	planning	planning	NOUN
ftr-426	1507	22	for	for	ADP
ftr-426	1507	23	victims	victim	NOUN
ftr-426	1507	24	of	of	ADP
ftr-426	1507	25	presidentially	presidentially	ADV
ftr-426	1507	26	declared	declare	VERB
ftr-426	1507	27	disasters	disaster	NOUN
ftr-426	1507	28	.	.	PUNCT
ftr-426	1508	1	3	3	X
ftr-426	1508	2	.	.	X
ftr-426	1508	3	presidentially	presidentially	PROPN
ftr-426	1508	4	declared	declare	VERB
ftr-426	1508	5	disaster	disaster	NOUN
ftr-426	1508	6	losses	loss	NOUN
ftr-426	1508	7	a.	a.	NOUN
ftr-426	1508	8	timing	timing	NOUN
ftr-426	1508	9	of	of	ADP
ftr-426	1508	10	loss	loss	NOUN
ftr-426	1508	11	recognition	recognition	NOUN
ftr-426	1508	12	generally	generally	ADV
ftr-426	1508	13	,	,	PUNCT
ftr-426	1508	14	taxpayers	taxpayer	NOUN
ftr-426	1508	15	must	must	AUX
ftr-426	1508	16	deduct	deduct	VERB
ftr-426	1508	17	casualty	casualty	NOUN
ftr-426	1508	18	losses	loss	NOUN
ftr-426	1508	19	in	in	ADP
ftr-426	1508	20	the	the	DET
ftr-426	1508	21	tax	tax	NOUN
ftr-426	1508	22	year	year	NOUN
ftr-426	1508	23	suffered.414	suffered.414	NOUN
ftr-426	1508	24	however	however	ADV
ftr-426	1508	25	,	,	PUNCT
ftr-426	1508	26	if	if	SCONJ
ftr-426	1508	27	the	the	DET
ftr-426	1508	28	casualty	casualty	NOUN
ftr-426	1508	29	losses	loss	NOUN
ftr-426	1508	30	were	be	AUX
ftr-426	1508	31	incurred	incur	VERB
ftr-426	1508	32	in	in	ADP
ftr-426	1508	33	a	a	DET
ftr-426	1508	34	presidentially	presidentially	NOUN
ftr-426	1508	35	declared	declare	VERB
ftr-426	1508	36	disaster	disaster	NOUN
ftr-426	1508	37	and	and	CCONJ
ftr-426	1508	38	the	the	DET
ftr-426	1508	39	disaster	disaster	NOUN
ftr-426	1508	40	victim	victim	NOUN
ftr-426	1508	41	elects	elect	NOUN
ftr-426	1508	42	,	,	PUNCT
ftr-426	1508	43	the	the	DET
ftr-426	1508	44	casualty	casualty	NOUN
ftr-426	1508	45	loss	loss	NOUN
ftr-426	1508	46	may	may	AUX
ftr-426	1508	47	be	be	AUX
ftr-426	1508	48	deducted	deduct	VERB
ftr-426	1508	49	in	in	ADP
ftr-426	1508	50	the	the	DET
ftr-426	1508	51	immediately	immediately	ADV
ftr-426	1508	52	preceding	precede	VERB
ftr-426	1508	53	tax	tax	NOUN
ftr-426	1508	54	year.415	year.415	PROPN
ftr-426	1508	55	disaster	disaster	NOUN
ftr-426	1508	56	victims	victim	NOUN
ftr-426	1508	57	may	may	AUX
ftr-426	1508	58	want	want	VERB
ftr-426	1508	59	to	to	PART
ftr-426	1508	60	make	make	VERB
ftr-426	1508	61	this	this	DET
ftr-426	1508	62	election	election	NOUN
ftr-426	1508	63	to	to	PART
ftr-426	1508	64	accelerate	accelerate	VERB
ftr-426	1508	65	their	their	PRON
ftr-426	1508	66	receipt	receipt	NOUN
ftr-426	1508	67	of	of	ADP
ftr-426	1508	68	any	any	DET
ftr-426	1508	69	available	available	ADJ
ftr-426	1508	70	refund	refund	NOUN
ftr-426	1508	71	of	of	ADP
ftr-426	1508	72	tax	tax	NOUN
ftr-426	1508	73	.	.	PUNCT
ftr-426	1509	1	if	if	SCONJ
ftr-426	1509	2	made	make	VERB
ftr-426	1509	3	,	,	PUNCT
ftr-426	1509	4	the	the	DET
ftr-426	1509	5	entire	entire	ADJ
ftr-426	1509	6	casualty	casualty	NOUN
ftr-426	1509	7	loss	loss	NOUN
ftr-426	1509	8	is	be	AUX
ftr-426	1509	9	treated	treat	VERB
ftr-426	1509	10	for	for	ADP
ftr-426	1509	11	all	all	DET
ftr-426	1509	12	purposes	purpose	NOUN
ftr-426	1509	13	as	as	SCONJ
ftr-426	1509	14	if	if	SCONJ
ftr-426	1509	15	it	it	PRON
ftr-426	1509	16	occurred	occur	VERB
ftr-426	1509	17	in	in	ADP
ftr-426	1509	18	the	the	DET
ftr-426	1509	19	prior	prior	ADJ
ftr-426	1509	20	tax	tax	NOUN
ftr-426	1509	21	year.416	year.416	PRON
ftr-426	1509	22	nevertheless	nevertheless	ADV
ftr-426	1509	23	,	,	PUNCT
ftr-426	1509	24	the	the	DET
ftr-426	1509	25	amount	amount	NOUN
ftr-426	1509	26	of	of	ADP
ftr-426	1509	27	the	the	DET
ftr-426	1509	28	casualty	casualty	NOUN
ftr-426	1509	29	loss	loss	NOUN
ftr-426	1509	30	must	must	AUX
ftr-426	1509	31	be	be	AUX
ftr-426	1509	32	determined	determine	VERB
ftr-426	1509	33	on	on	ADP
ftr-426	1509	34	the	the	DET
ftr-426	1509	35	basis	basis	NOUN
ftr-426	1509	36	of	of	ADP
ftr-426	1509	37	all	all	DET
ftr-426	1509	38	the	the	DET
ftr-426	1509	39	facts	fact	NOUN
ftr-426	1509	40	existing	exist	VERB
ftr-426	1509	41	as	as	ADP
ftr-426	1509	42	of	of	ADP
ftr-426	1509	43	the	the	DET
ftr-426	1509	44	date	date	NOUN
ftr-426	1509	45	the	the	DET
ftr-426	1509	46	taxpayer	taxpayer	NOUN
ftr-426	1509	47	claims	claim	VERB
ftr-426	1509	48	the	the	DET
ftr-426	1509	49	loss	loss	NOUN
ftr-426	1509	50	,	,	PUNCT
ftr-426	1509	51	including	include	VERB
ftr-426	1509	52	any	any	DET
ftr-426	1509	53	reimbursements	reimbursement	NOUN
ftr-426	1509	54	received	receive	VERB
ftr-426	1509	55	or	or	CCONJ
ftr-426	1509	56	reasonably	reasonably	ADV
ftr-426	1509	57	receivable.417	receivable.417	ADJ
ftr-426	1509	58	the	the	DET
ftr-426	1509	59	disaster	disaster	NOUN
ftr-426	1509	60	victim	victim	NOUN
ftr-426	1509	61	makes	make	VERB
ftr-426	1509	62	the	the	DET
ftr-426	1509	63	election	election	NOUN
ftr-426	1509	64	for	for	ADP
ftr-426	1509	65	prior	prior	ADJ
ftr-426	1509	66	year	year	NOUN
ftr-426	1509	67	tax	tax	NOUN
ftr-426	1509	68	treatment	treatment	NOUN
ftr-426	1509	69	by	by	ADP
ftr-426	1509	70	filing	file	VERB
ftr-426	1509	71	the	the	DET
ftr-426	1509	72	prior	prior	ADJ
ftr-426	1509	73	year	year	NOUN
ftr-426	1509	74	return	return	NOUN
ftr-426	1509	75	,	,	PUNCT
ftr-426	1509	76	if	if	SCONJ
ftr-426	1509	77	not	not	PART
ftr-426	1509	78	already	already	ADV
ftr-426	1509	79	filed	file	VERB
ftr-426	1509	80	,	,	PUNCT
ftr-426	1509	81	or	or	CCONJ
ftr-426	1509	82	if	if	SCONJ
ftr-426	1509	83	filed	file	VERB
ftr-426	1509	84	,	,	PUNCT
ftr-426	1509	85	an	an	DET
ftr-426	1509	86	amended	amend	VERB
ftr-426	1509	87	return	return	NOUN
ftr-426	1509	88	or	or	CCONJ
ftr-426	1509	89	a	a	DET
ftr-426	1509	90	refund	refund	NOUN
ftr-426	1509	91	claim.418	claim.418	NOUN
ftr-426	1509	92	the	the	DET
ftr-426	1509	93	filing	filing	NOUN
ftr-426	1509	94	should	should	AUX
ftr-426	1509	95	specify	specify	VERB
ftr-426	1509	96	the	the	DET
ftr-426	1509	97	date	date	NOUN
ftr-426	1509	98	or	or	CCONJ
ftr-426	1509	99	dates	date	NOUN
ftr-426	1509	100	of	of	ADP
ftr-426	1509	101	the	the	DET
ftr-426	1509	102	disaster	disaster	NOUN
ftr-426	1509	103	and	and	CCONJ
ftr-426	1509	104	the	the	DET
ftr-426	1509	105	location	location	NOUN
ftr-426	1509	106	(	(	PUNCT
ftr-426	1509	107	city	city	NOUN
ftr-426	1509	108	,	,	PUNCT
ftr-426	1509	109	town	town	NOUN
ftr-426	1509	110	,	,	PUNCT
ftr-426	1509	111	county	county	NOUN
ftr-426	1509	112	,	,	PUNCT
ftr-426	1509	113	and	and	CCONJ
ftr-426	1509	114	state	state	NOUN
ftr-426	1509	115	)	)	PUNCT
ftr-426	1509	116	of	of	ADP
ftr-426	1509	117	the	the	DET
ftr-426	1509	118	damaged	damage	VERB
ftr-426	1509	119	property.419	property.419	PROPN
ftr-426	1509	120	the	the	DET
ftr-426	1509	121	disaster	disaster	NOUN
ftr-426	1509	122	victim	victim	NOUN
ftr-426	1509	123	must	must	AUX
ftr-426	1509	124	make	make	VERB
ftr-426	1509	125	the	the	DET
ftr-426	1509	126	election	election	NOUN
ftr-426	1509	127	by	by	ADP
ftr-426	1509	128	the	the	DET
ftr-426	1509	129	later	later	NOUN
ftr-426	1509	130	of	of	ADP
ftr-426	1509	131	(	(	PUNCT
ftr-426	1509	132	1	1	X
ftr-426	1509	133	)	)	PUNCT
ftr-426	1509	134	the	the	DET
ftr-426	1509	135	due	due	ADJ
ftr-426	1509	136	date	date	NOUN
ftr-426	1509	137	(	(	PUNCT
ftr-426	1509	138	without	without	ADP
ftr-426	1509	139	extensions	extension	NOUN
ftr-426	1509	140	)	)	PUNCT
ftr-426	1509	141	for	for	ADP
ftr-426	1509	142	filing	file	VERB
ftr-426	1509	143	the	the	DET
ftr-426	1509	144	income	income	NOUN
ftr-426	1509	145	tax	tax	NOUN
ftr-426	1509	146	return	return	NOUN
ftr-426	1509	147	for	for	ADP
ftr-426	1509	148	the	the	DET
ftr-426	1509	149	tax	tax	NOUN
ftr-426	1509	150	year	year	NOUN
ftr-426	1509	151	in	in	ADP
ftr-426	1509	152	which	which	PRON
ftr-426	1509	153	the	the	DET
ftr-426	1509	154	disaster	disaster	NOUN
ftr-426	1509	155	occurred	occur	VERB
ftr-426	1509	156	;	;	PUNCT
ftr-426	1509	157	or	or	CCONJ
ftr-426	1509	158	(	(	PUNCT
ftr-426	1509	159	2	2	X
ftr-426	1509	160	)	)	PUNCT
ftr-426	1509	161	the	the	DET
ftr-426	1509	162	due	due	ADJ
ftr-426	1509	163	date	date	NOUN
ftr-426	1509	164	(	(	PUNCT
ftr-426	1509	165	with	with	ADP
ftr-426	1509	166	extensions	extension	NOUN
ftr-426	1509	167	)	)	PUNCT
ftr-426	1509	168	for	for	ADP
ftr-426	1509	169	filing	file	VERB
ftr-426	1509	170	the	the	DET
ftr-426	1509	171	tax	tax	NOUN
ftr-426	1509	172	return	return	NOUN
ftr-426	1509	173	for	for	ADP
ftr-426	1509	174	the	the	DET
ftr-426	1509	175	preceding	precede	VERB
ftr-426	1509	176	tax	tax	NOUN
ftr-426	1509	177	year.420	year.420	NOUN
ftr-426	1509	178	for	for	ADP
ftr-426	1509	179	most	most	ADJ
ftr-426	1509	180	calendar	calendar	NOUN
ftr-426	1509	181	year	year	NOUN
ftr-426	1509	182	individual	individual	ADJ
ftr-426	1509	183	taxpayers	taxpayer	NOUN
ftr-426	1509	184	,	,	PUNCT
ftr-426	1509	185	this	this	PRON
ftr-426	1509	186	will	will	AUX
ftr-426	1509	187	be	be	AUX
ftr-426	1509	188	april	april	PROPN
ftr-426	1509	189	15th	15th	NOUN
ftr-426	1509	190	of	of	ADP
ftr-426	1509	191	the	the	DET
ftr-426	1509	192	tax	tax	NOUN
ftr-426	1509	193	year	year	NOUN
ftr-426	1509	194	following	follow	VERB
ftr-426	1509	195	the	the	DET
ftr-426	1509	196	disaster.421	disaster.421	NOUN
ftr-426	1509	197	the	the	DET
ftr-426	1509	198	irs	irs	PROPN
ftr-426	1509	199	has	have	AUX
ftr-426	1509	200	granted	grant	VERB
ftr-426	1509	201	1010	1010	NUM
ftr-426	1509	202	florida	florida	PROPN
ftr-426	1509	203	tax	tax	NOUN
ftr-426	1509	204	review	review	NOUN
ftr-426	1510	1	[	[	X
ftr-426	1510	2	vol.6:10	vol.6:10	PROPN
ftr-426	1510	3	422	422	NUM
ftr-426	1510	4	.	.	PUNCT
ftr-426	1511	1	see	see	VERB
ftr-426	1511	2	p	p	PROPN
ftr-426	1511	3	riv	riv	PROPN
ftr-426	1511	4	.	.	PUNCT
ftr-426	1512	1	ltr	ltr	PROPN
ftr-426	1512	2	.	.	PUNCT
ftr-426	1512	3	rul	rul	PROPN
ftr-426	1512	4	.	.	PUNCT
ftr-426	1513	1	9603023	9603023	NUM
ftr-426	1513	2	(	(	PUNCT
ftr-426	1513	3	oct	oct	PROPN
ftr-426	1513	4	.	.	PROPN
ftr-426	1513	5	20	20	NUM
ftr-426	1513	6	,	,	PUNCT
ftr-426	1513	7	1995	1995	NUM
ftr-426	1513	8	)	)	PUNCT
ftr-426	1514	1	(	(	PUNCT
ftr-426	1514	2	granting	grant	VERB
ftr-426	1514	3	extension	extension	NOUN
ftr-426	1514	4	to	to	ADP
ftr-426	1514	5	taxpayers	taxpayer	NOUN
ftr-426	1514	6	who	who	PRON
ftr-426	1514	7	missed	miss	VERB
ftr-426	1514	8	deadline	deadline	NOUN
ftr-426	1514	9	by	by	ADP
ftr-426	1514	10	relying	rely	VERB
ftr-426	1514	11	on	on	ADP
ftr-426	1514	12	tax	tax	NOUN
ftr-426	1514	13	professionals	professional	NOUN
ftr-426	1514	14	inaccurate	inaccurate	ADJ
ftr-426	1514	15	advice	advice	NOUN
ftr-426	1514	16	)	)	PUNCT
ftr-426	1514	17	;	;	PUNCT
ftr-426	1514	18	priv	priv	NOUN
ftr-426	1514	19	.	.	PUNCT
ftr-426	1515	1	ltr	ltr	PROPN
ftr-426	1515	2	.	.	PUNCT
ftr-426	1515	3	rul	rul	PROPN
ftr-426	1515	4	.	.	PUNCT
ftr-426	1516	1	9603024	9603024	NUM
ftr-426	1516	2	(	(	PUNCT
ftr-426	1516	3	oct	oct	PROPN
ftr-426	1516	4	.	.	PROPN
ftr-426	1516	5	20	20	NUM
ftr-426	1516	6	,	,	PUNCT
ftr-426	1516	7	1995	1995	NUM
ftr-426	1516	8	)	)	PUNCT
ftr-426	1516	9	(	(	PUNCT
ftr-426	1516	10	same	same	ADJ
ftr-426	1516	11	)	)	PUNCT
ftr-426	1516	12	;	;	PUNCT
ftr-426	1517	1	priv	priv	NOUN
ftr-426	1517	2	.	.	PUNCT
ftr-426	1518	1	ltr	ltr	PROPN
ftr-426	1518	2	.	.	PUNCT
ftr-426	1518	3	rul	rul	PROPN
ftr-426	1518	4	.	.	PUNCT
ftr-426	1519	1	9218022	9218022	NUM
ftr-426	1519	2	(	(	PUNCT
ftr-426	1519	3	jan	jan	PROPN
ftr-426	1519	4	.	.	PROPN
ftr-426	1519	5	27	27	NUM
ftr-426	1519	6	,	,	PUNCT
ftr-426	1519	7	1992	1992	NUM
ftr-426	1519	8	)	)	PUNCT
ftr-426	1520	1	(	(	PUNCT
ftr-426	1520	2	granting	grant	VERB
ftr-426	1520	3	extension	extension	NOUN
ftr-426	1520	4	where	where	SCONJ
ftr-426	1520	5	announcement	announcement	NOUN
ftr-426	1520	6	designating	designate	VERB
ftr-426	1520	7	disaster	disaster	NOUN
ftr-426	1520	8	area	area	NOUN
ftr-426	1520	9	occurred	occur	VERB
ftr-426	1520	10	after	after	ADP
ftr-426	1520	11	the	the	DET
ftr-426	1520	12	deadline	deadline	NOUN
ftr-426	1520	13	)	)	PUNCT
ftr-426	1520	14	;	;	PUNCT
ftr-426	1520	15	priv	priv	NOUN
ftr-426	1520	16	.	.	PUNCT
ftr-426	1521	1	ltr	ltr	PROPN
ftr-426	1521	2	.	.	PUNCT
ftr-426	1521	3	rul	rul	PROPN
ftr-426	1521	4	.	.	PUNCT
ftr-426	1522	1	9145009	9145009	NUM
ftr-426	1522	2	(	(	PUNCT
ftr-426	1522	3	july	july	PROPN
ftr-426	1522	4	31	31	NUM
ftr-426	1522	5	,	,	PUNCT
ftr-426	1522	6	1981	1981	NUM
ftr-426	1522	7	)	)	PUNCT
ftr-426	1522	8	(	(	PUNCT
ftr-426	1522	9	granting	grant	VERB
ftr-426	1522	10	extension	extension	NOUN
ftr-426	1522	11	where	where	SCONJ
ftr-426	1522	12	amount	amount	NOUN
ftr-426	1522	13	of	of	ADP
ftr-426	1522	14	loss	loss	NOUN
ftr-426	1522	15	could	could	AUX
ftr-426	1522	16	not	not	PART
ftr-426	1522	17	be	be	AUX
ftr-426	1522	18	determined	determine	VERB
ftr-426	1522	19	by	by	ADP
ftr-426	1522	20	deadline	deadline	NOUN
ftr-426	1522	21	)	)	PUNCT
ftr-426	1522	22	.	.	PUNCT
ftr-426	1523	1	423	423	NUM
ftr-426	1523	2	.	.	PUNCT
ftr-426	1523	3	regs	regs	PROPN
ftr-426	1523	4	.	.	PUNCT
ftr-426	1524	1	§	§	PROPN
ftr-426	1524	2	1.165	1.165	NUM
ftr-426	1524	3	-	-	PUNCT
ftr-426	1524	4	11(e	11(e	NUM
ftr-426	1524	5	)	)	PUNCT
ftr-426	1524	6	.	.	PUNCT
ftr-426	1525	1	424	424	NUM
ftr-426	1525	2	.	.	PUNCT
ftr-426	1526	1	irc	irc	VERB
ftr-426	1526	2	§	§	PROPN
ftr-426	1526	3	165(k	165(k	PROPN
ftr-426	1526	4	)	)	PUNCT
ftr-426	1526	5	.	.	PUNCT
ftr-426	1527	1	425	425	NUM
ftr-426	1527	2	.	.	PUNCT
ftr-426	1527	3	irc	irc	PROPN
ftr-426	1527	4	§	§	PROPN
ftr-426	1527	5	165(k)(1	165(k)(1	NUM
ftr-426	1527	6	)	)	PUNCT
ftr-426	1527	7	;	;	PUNCT
ftr-426	1527	8	internal	internal	ADJ
ftr-426	1527	9	revenue	revenue	NOUN
ftr-426	1527	10	service	service	NOUN
ftr-426	1527	11	,	,	PUNCT
ftr-426	1527	12	casualties	casualty	NOUN
ftr-426	1527	13	,	,	PUNCT
ftr-426	1527	14	disasters	disaster	NOUN
ftr-426	1527	15	,	,	PUNCT
ftr-426	1527	16	and	and	CCONJ
ftr-426	1527	17	thefts	theft	NOUN
ftr-426	1527	18	,	,	PUNCT
ftr-426	1527	19	pub	pub	NOUN
ftr-426	1527	20	.	.	PUNCT
ftr-426	1528	1	547	547	NUM
ftr-426	1528	2	,	,	PUNCT
ftr-426	1528	3	at	at	ADP
ftr-426	1528	4	12	12	NUM
ftr-426	1528	5	.	.	PUNCT
ftr-426	1529	1	426	426	NUM
ftr-426	1529	2	.	.	PUNCT
ftr-426	1530	1	irc	irc	VERB
ftr-426	1530	2	§	§	PROPN
ftr-426	1530	3	165(k	165(k	PROPN
ftr-426	1530	4	)	)	PUNCT
ftr-426	1530	5	.	.	PUNCT
ftr-426	1531	1	427	427	NUM
ftr-426	1531	2	.	.	PUNCT
ftr-426	1531	3	business	business	NOUN
ftr-426	1531	4	casualty	casualty	NOUN
ftr-426	1531	5	losses	loss	NOUN
ftr-426	1531	6	for	for	ADP
ftr-426	1531	7	property	property	NOUN
ftr-426	1531	8	that	that	PRON
ftr-426	1531	9	is	be	AUX
ftr-426	1531	10	completely	completely	ADV
ftr-426	1531	11	destroyed	destroy	VERB
ftr-426	1531	12	is	be	AUX
ftr-426	1531	13	measured	measure	VERB
ftr-426	1531	14	as	as	SCONJ
ftr-426	1531	15	the	the	DET
ftr-426	1531	16	ad	ad	NOUN
ftr-426	1531	17	justed	juste	VERB
ftr-426	1531	18	basis	basis	NOUN
ftr-426	1531	19	in	in	ADP
ftr-426	1531	20	the	the	DET
ftr-426	1531	21	property	property	NOUN
ftr-426	1531	22	(	(	PUNCT
ftr-426	1531	23	here	here	ADV
ftr-426	1531	24	,	,	PUNCT
ftr-426	1531	25	$	$	SYM
ftr-426	1531	26	205,000	205,000	NUM
ftr-426	1531	27	)	)	PUNCT
ftr-426	1531	28	reduced	reduce	VERB
ftr-426	1531	29	by	by	ADP
ftr-426	1531	30	the	the	DET
ftr-426	1531	31	insurance	insurance	NOUN
ftr-426	1531	32	proceeds	proceed	NOUN
ftr-426	1531	33	(	(	PUNCT
ftr-426	1531	34	here	here	ADV
ftr-426	1531	35	,	,	PUNCT
ftr-426	1531	36	$	$	SYM
ftr-426	1531	37	150,000	150,000	NUM
ftr-426	1531	38	)	)	PUNCT
ftr-426	1531	39	or	or	CCONJ
ftr-426	1531	40	$	$	SYM
ftr-426	1531	41	55,000	55,000	NUM
ftr-426	1531	42	.	.	PUNCT
ftr-426	1532	1	428	428	NUM
ftr-426	1532	2	.	.	PUNCT
ftr-426	1533	1	personal	personal	ADJ
ftr-426	1533	2	casualty	casualty	NOUN
ftr-426	1533	3	losses	loss	NOUN
ftr-426	1533	4	are	be	AUX
ftr-426	1533	5	measured	measure	VERB
ftr-426	1533	6	as	as	ADP
ftr-426	1533	7	the	the	DET
ftr-426	1533	8	lesser	less	ADJ
ftr-426	1533	9	of	of	ADP
ftr-426	1533	10	the	the	DET
ftr-426	1533	11	decrease	decrease	NOUN
ftr-426	1533	12	in	in	ADP
ftr-426	1533	13	fair	fair	ADJ
ftr-426	1533	14	market	market	NOUN
ftr-426	1533	15	value	value	NOUN
ftr-426	1533	16	(	(	PUNCT
ftr-426	1533	17	here	here	ADV
ftr-426	1533	18	,	,	PUNCT
ftr-426	1533	19	approximately	approximately	ADV
ftr-426	1533	20	$	$	SYM
ftr-426	1533	21	50,000	50,000	NUM
ftr-426	1533	22	)	)	PUNCT
ftr-426	1533	23	(	(	PUNCT
ftr-426	1533	24	the	the	DET
ftr-426	1533	25	fair	fair	ADJ
ftr-426	1533	26	market	market	NOUN
ftr-426	1533	27	value	value	NOUN
ftr-426	1533	28	of	of	ADP
ftr-426	1533	29	the	the	DET
ftr-426	1533	30	residential	residential	ADJ
ftr-426	1533	31	contents	content	NOUN
ftr-426	1533	32	before	before	ADP
ftr-426	1533	33	the	the	DET
ftr-426	1533	34	disaster	disaster	NOUN
ftr-426	1533	35	was	be	AUX
ftr-426	1533	36	approximately	approximately	ADV
ftr-426	1533	37	$	$	SYM
ftr-426	1533	38	50,000	50,000	NUM
ftr-426	1533	39	and	and	CCONJ
ftr-426	1533	40	the	the	DET
ftr-426	1533	41	fair	fair	ADJ
ftr-426	1533	42	market	market	NOUN
ftr-426	1533	43	value	value	NOUN
ftr-426	1533	44	of	of	ADP
ftr-426	1533	45	the	the	DET
ftr-426	1533	46	property	property	NOUN
ftr-426	1533	47	after	after	SCONJ
ftr-426	1533	48	the	the	DET
ftr-426	1533	49	fire	fire	NOUN
ftr-426	1533	50	was	be	AUX
ftr-426	1533	51	$	$	SYM
ftr-426	1533	52	0	0	NUM
ftr-426	1533	53	)	)	PUNCT
ftr-426	1533	54	)	)	PUNCT
ftr-426	1533	55	or	or	CCONJ
ftr-426	1533	56	the	the	DET
ftr-426	1533	57	adjusted	adjusted	ADJ
ftr-426	1533	58	basis	basis	NOUN
ftr-426	1533	59	(	(	PUNCT
ftr-426	1533	60	here	here	ADV
ftr-426	1533	61	,	,	PUNCT
ftr-426	1533	62	approximately	approximately	ADV
ftr-426	1533	63	$	$	SYM
ftr-426	1533	64	45,000	45,000	NUM
ftr-426	1533	65	)	)	PUNCT
ftr-426	1533	66	and	and	CCONJ
ftr-426	1533	67	further	far	ADV
ftr-426	1533	68	reduced	reduce	VERB
ftr-426	1533	69	by	by	ADP
ftr-426	1533	70	the	the	DET
ftr-426	1533	71	insurance	insurance	NOUN
ftr-426	1533	72	proceeds	proceed	NOUN
ftr-426	1533	73	or	or	CCONJ
ftr-426	1533	74	$	$	SYM
ftr-426	1533	75	35,000	35,000	NUM
ftr-426	1533	76	.	.	PUNCT
ftr-426	1534	1	therefore	therefore	ADV
ftr-426	1534	2	,	,	PUNCT
ftr-426	1534	3	the	the	DET
ftr-426	1534	4	bells	bell	NOUN
ftr-426	1534	5	personal	personal	ADJ
ftr-426	1534	6	casualty	casualty	NOUN
ftr-426	1534	7	loss	loss	NOUN
ftr-426	1534	8	was	be	AUX
ftr-426	1534	9	$	$	SYM
ftr-426	1534	10	45,000	45,000	NUM
ftr-426	1534	11	less	less	ADJ
ftr-426	1534	12	$	$	SYM
ftr-426	1534	13	35,000	35,000	NUM
ftr-426	1534	14	or	or	CCONJ
ftr-426	1534	15	$	$	SYM
ftr-426	1534	16	10,000	10,000	NUM
ftr-426	1534	17	.	.	PUNCT
ftr-426	1535	1	429	429	NUM
ftr-426	1535	2	.	.	PUNCT
ftr-426	1536	1	see	see	VERB
ftr-426	1536	2	irc	irc	PROPN
ftr-426	1536	3	§	§	PROPN
ftr-426	1536	4	165(h)(2	165(h)(2	NUM
ftr-426	1536	5	)	)	PUNCT
ftr-426	1536	6	,	,	PUNCT
ftr-426	1536	7	(	(	PUNCT
ftr-426	1536	8	3	3	NUM
ftr-426	1536	9	)	)	PUNCT
ftr-426	1536	10	.	.	PUNCT
ftr-426	1537	1	430	430	NUM
ftr-426	1537	2	.	.	PUNCT
ftr-426	1538	1	see	see	VERB
ftr-426	1538	2	irc	irc	PROPN
ftr-426	1538	3	§	§	PROPN
ftr-426	1538	4	165(h)(1	165(h)(1	PROPN
ftr-426	1538	5	)	)	PUNCT
ftr-426	1538	6	,	,	PUNCT
ftr-426	1538	7	(	(	PUNCT
ftr-426	1538	8	2)(a	2)(a	NUM
ftr-426	1538	9	)	)	PUNCT
ftr-426	1538	10	.	.	PUNCT
ftr-426	1539	1	extensions	extension	NOUN
ftr-426	1539	2	to	to	ADP
ftr-426	1539	3	taxpayers	taxpayer	NOUN
ftr-426	1539	4	with	with	ADP
ftr-426	1539	5	compelling	compelling	ADJ
ftr-426	1539	6	reasons	reason	NOUN
ftr-426	1539	7	for	for	ADP
ftr-426	1539	8	missing	miss	VERB
ftr-426	1539	9	the	the	DET
ftr-426	1539	10	deadline.422	deadline.422	NOUN
ftr-426	1539	11	a	a	DET
ftr-426	1539	12	taxpayer	taxpayer	NOUN
ftr-426	1539	13	can	can	AUX
ftr-426	1539	14	revoke	revoke	VERB
ftr-426	1539	15	this	this	DET
ftr-426	1539	16	election	election	NOUN
ftr-426	1539	17	at	at	ADP
ftr-426	1539	18	any	any	DET
ftr-426	1539	19	time	time	NOUN
ftr-426	1539	20	within	within	ADP
ftr-426	1539	21	ninety	ninety	NUM
ftr-426	1539	22	days	day	NOUN
ftr-426	1539	23	of	of	ADP
ftr-426	1539	24	making	make	VERB
ftr-426	1539	25	it	it	PRON
ftr-426	1539	26	if	if	SCONJ
ftr-426	1539	27	she	she	PRON
ftr-426	1539	28	returns	return	VERB
ftr-426	1539	29	any	any	DET
ftr-426	1539	30	refund	refund	NOUN
ftr-426	1539	31	(	(	PUNCT
ftr-426	1539	32	or	or	CCONJ
ftr-426	1539	33	credit	credit	NOUN
ftr-426	1539	34	)	)	PUNCT
ftr-426	1539	35	received	receive	VERB
ftr-426	1539	36	within	within	ADP
ftr-426	1539	37	the	the	DET
ftr-426	1539	38	later	later	NOUN
ftr-426	1539	39	of	of	ADP
ftr-426	1539	40	the	the	DET
ftr-426	1539	41	end	end	NOUN
ftr-426	1539	42	of	of	ADP
ftr-426	1539	43	the	the	DET
ftr-426	1539	44	revocation	revocation	NOUN
ftr-426	1539	45	period	period	NOUN
ftr-426	1539	46	or	or	CCONJ
ftr-426	1539	47	thirty	thirty	NUM
ftr-426	1539	48	days	day	NOUN
ftr-426	1539	49	of	of	ADP
ftr-426	1539	50	her	her	PRON
ftr-426	1539	51	receipt	receipt	NOUN
ftr-426	1539	52	of	of	ADP
ftr-426	1539	53	the	the	DET
ftr-426	1539	54	refund.423	refund.423	NOUN
ftr-426	1539	55	in	in	ADP
ftr-426	1539	56	addition	addition	NOUN
ftr-426	1539	57	to	to	ADP
ftr-426	1539	58	accelerating	accelerate	VERB
ftr-426	1539	59	loss	loss	NOUN
ftr-426	1539	60	recognition	recognition	NOUN
ftr-426	1539	61	,	,	PUNCT
ftr-426	1539	62	casualty	casualty	NOUN
ftr-426	1539	63	losses	loss	NOUN
ftr-426	1539	64	for	for	ADP
ftr-426	1539	65	victims	victim	NOUN
ftr-426	1539	66	of	of	ADP
ftr-426	1539	67	presidentially	presidentially	ADV
ftr-426	1539	68	declared	declare	VERB
ftr-426	1539	69	disasters	disaster	NOUN
ftr-426	1539	70	under	under	ADP
ftr-426	1539	71	certain	certain	ADJ
ftr-426	1539	72	circumstances	circumstance	NOUN
ftr-426	1539	73	are	be	AUX
ftr-426	1539	74	more	more	ADV
ftr-426	1539	75	inclusive	inclusive	ADJ
ftr-426	1539	76	.	.	PUNCT
ftr-426	1540	1	b.	b.	PROPN
ftr-426	1540	2	deduction	deduction	NOUN
ftr-426	1540	3	for	for	ADP
ftr-426	1540	4	casualty	casualty	NOUN
ftr-426	1540	5	loss	loss	NOUN
ftr-426	1540	6	expenses	expense	VERB
ftr-426	1540	7	victims	victim	NOUN
ftr-426	1540	8	of	of	ADP
ftr-426	1540	9	presidentially	presidentially	ADV
ftr-426	1540	10	declared	declare	VERB
ftr-426	1540	11	disasters	disaster	NOUN
ftr-426	1540	12	that	that	PRON
ftr-426	1540	13	have	have	AUX
ftr-426	1540	14	been	be	AUX
ftr-426	1540	15	ordered	order	VERB
ftr-426	1540	16	to	to	PART
ftr-426	1540	17	demolish	demolish	VERB
ftr-426	1540	18	or	or	CCONJ
ftr-426	1540	19	relocate	relocate	VERB
ftr-426	1540	20	their	their	PRON
ftr-426	1540	21	principal	principal	ADJ
ftr-426	1540	22	residence	residence	NOUN
ftr-426	1540	23	because	because	SCONJ
ftr-426	1540	24	the	the	DET
ftr-426	1540	25	government	government	NOUN
ftr-426	1540	26	has	have	AUX
ftr-426	1540	27	rendered	render	VERB
ftr-426	1540	28	it	it	PRON
ftr-426	1540	29	unsafe	unsafe	ADJ
ftr-426	1540	30	may	may	AUX
ftr-426	1540	31	recognize	recognize	VERB
ftr-426	1540	32	any	any	DET
ftr-426	1540	33	resulting	result	VERB
ftr-426	1540	34	loss	loss	NOUN
ftr-426	1540	35	as	as	ADP
ftr-426	1540	36	a	a	DET
ftr-426	1540	37	personal	personal	ADJ
ftr-426	1540	38	casualty	casualty	NOUN
ftr-426	1540	39	loss.424	loss.424	SCONJ
ftr-426	1540	40	the	the	DET
ftr-426	1540	41	government	government	NOUN
ftr-426	1540	42	must	must	AUX
ftr-426	1540	43	execute	execute	VERB
ftr-426	1540	44	this	this	DET
ftr-426	1540	45	order	order	NOUN
ftr-426	1540	46	within	within	ADP
ftr-426	1540	47	120	120	NUM
ftr-426	1540	48	days	day	NOUN
ftr-426	1540	49	of	of	ADP
ftr-426	1540	50	the	the	DET
ftr-426	1540	51	president	president	NOUN
ftr-426	1540	52	’s	’s	PART
ftr-426	1540	53	declaration	declaration	NOUN
ftr-426	1540	54	of	of	ADP
ftr-426	1540	55	the	the	DET
ftr-426	1540	56	area	area	NOUN
ftr-426	1540	57	as	as	ADP
ftr-426	1540	58	a	a	DET
ftr-426	1540	59	major	major	ADJ
ftr-426	1540	60	disaster.425	disaster.425	NOUN
ftr-426	1540	61	a	a	DET
ftr-426	1540	62	taxpayer	taxpayer	NOUN
ftr-426	1540	63	may	may	AUX
ftr-426	1540	64	elect	elect	VERB
ftr-426	1540	65	to	to	PART
ftr-426	1540	66	deduct	deduct	VERB
ftr-426	1540	67	this	this	DET
ftr-426	1540	68	personal	personal	ADJ
ftr-426	1540	69	casualty	casualty	NOUN
ftr-426	1540	70	loss	loss	NOUN
ftr-426	1540	71	in	in	ADP
ftr-426	1540	72	the	the	DET
ftr-426	1540	73	prior	prior	ADJ
ftr-426	1540	74	tax	tax	NOUN
ftr-426	1540	75	year.426	year.426	PROPN
ftr-426	1540	76	4	4	NUM
ftr-426	1540	77	.	.	PUNCT
ftr-426	1540	78	application	application	NOUN
ftr-426	1540	79	to	to	ADP
ftr-426	1540	80	the	the	DET
ftr-426	1540	81	bell	bell	PROPN
ftr-426	1540	82	family	family	NOUN
ftr-426	1540	83	,	,	PUNCT
ftr-426	1540	84	hypothetical	hypothetical	ADJ
ftr-426	1540	85	disaster	disaster	NOUN
ftr-426	1540	86	victims	victim	NOUN
ftr-426	1540	87	unfortunately	unfortunately	ADV
ftr-426	1540	88	,	,	PUNCT
ftr-426	1540	89	the	the	DET
ftr-426	1540	90	bells	bell	NOUN
ftr-426	1540	91	have	have	AUX
ftr-426	1540	92	suffered	suffer	VERB
ftr-426	1540	93	a	a	DET
ftr-426	1540	94	$	$	SYM
ftr-426	1540	95	55,000	55,000	NUM
ftr-426	1540	96	business	business	NOUN
ftr-426	1540	97	casualty	casualty	NOUN
ftr-426	1540	98	loss	loss	NOUN
ftr-426	1540	99	on	on	ADP
ftr-426	1540	100	their	their	PRON
ftr-426	1540	101	laundromat	laundromat	NOUN
ftr-426	1540	102	structure427	structure427	PROPN
ftr-426	1540	103	and	and	CCONJ
ftr-426	1540	104	a	a	DET
ftr-426	1540	105	$	$	SYM
ftr-426	1540	106	10,000	10,000	NUM
ftr-426	1540	107	personal	personal	ADJ
ftr-426	1540	108	casualty	casualty	NOUN
ftr-426	1540	109	loss428	loss428	PROPN
ftr-426	1540	110	on	on	ADP
ftr-426	1540	111	their	their	PRON
ftr-426	1540	112	residential	residential	ADJ
ftr-426	1540	113	contents	content	NOUN
ftr-426	1540	114	.	.	PUNCT
ftr-426	1541	1	personal	personal	ADJ
ftr-426	1541	2	casualty	casualty	NOUN
ftr-426	1541	3	losses	loss	NOUN
ftr-426	1541	4	must	must	AUX
ftr-426	1541	5	first	first	ADV
ftr-426	1541	6	be	be	AUX
ftr-426	1541	7	offset	offset	VERB
ftr-426	1541	8	against	against	ADP
ftr-426	1541	9	any	any	DET
ftr-426	1541	10	recognized	recognize	VERB
ftr-426	1541	11	personal	personal	ADJ
ftr-426	1541	12	casualty	casualty	NOUN
ftr-426	1541	13	gains.429	gains.429	NOUN
ftr-426	1541	14	assuming	assume	VERB
ftr-426	1541	15	that	that	SCONJ
ftr-426	1541	16	the	the	DET
ftr-426	1541	17	bells	bell	NOUN
ftr-426	1541	18	acquire	acquire	VERB
ftr-426	1541	19	a	a	DET
ftr-426	1541	20	new	new	ADJ
ftr-426	1541	21	residence	residence	NOUN
ftr-426	1541	22	,	,	PUNCT
ftr-426	1541	23	they	they	PRON
ftr-426	1541	24	will	will	AUX
ftr-426	1541	25	not	not	PART
ftr-426	1541	26	recognize	recognize	VERB
ftr-426	1541	27	any	any	DET
ftr-426	1541	28	personal	personal	ADJ
ftr-426	1541	29	casualty	casualty	NOUN
ftr-426	1541	30	gains	gain	NOUN
ftr-426	1541	31	.	.	PUNCT
ftr-426	1542	1	therefore	therefore	ADV
ftr-426	1542	2	,	,	PUNCT
ftr-426	1542	3	the	the	DET
ftr-426	1542	4	bells	bell	NOUN
ftr-426	1542	5	will	will	AUX
ftr-426	1542	6	have	have	VERB
ftr-426	1542	7	a	a	DET
ftr-426	1542	8	net	net	ADJ
ftr-426	1542	9	personal	personal	ADJ
ftr-426	1542	10	casualty	casualty	NOUN
ftr-426	1542	11	loss	loss	NOUN
ftr-426	1542	12	of	of	ADP
ftr-426	1542	13	$	$	SYM
ftr-426	1542	14	10,000	10,000	NUM
ftr-426	1542	15	,	,	PUNCT
ftr-426	1542	16	which	which	PRON
ftr-426	1542	17	must	must	AUX
ftr-426	1542	18	be	be	AUX
ftr-426	1542	19	further	far	ADV
ftr-426	1542	20	reduced	reduce	VERB
ftr-426	1542	21	by	by	ADP
ftr-426	1542	22	$	$	SYM
ftr-426	1542	23	100	100	NUM
ftr-426	1542	24	and	and	CCONJ
ftr-426	1542	25	ten	ten	NUM
ftr-426	1542	26	percent	percent	NOUN
ftr-426	1542	27	of	of	ADP
ftr-426	1542	28	the	the	DET
ftr-426	1542	29	bells	bell	NOUN
ftr-426	1542	30	adjusted	adjust	VERB
ftr-426	1542	31	gross	gross	ADJ
ftr-426	1542	32	income	income	NOUN
ftr-426	1542	33	in	in	ADP
ftr-426	1542	34	2003.430	2003.430	NUM
ftr-426	1542	35	any	any	DET
ftr-426	1542	36	remaining	remain	VERB
ftr-426	1542	37	personal	personal	ADJ
ftr-426	1542	38	casualty	casualty	NOUN
ftr-426	1542	39	loss	loss	NOUN
ftr-426	1542	40	will	will	AUX
ftr-426	1542	41	be	be	AUX
ftr-426	1542	42	allowable	allowable	ADJ
ftr-426	1542	43	as	as	ADP
ftr-426	1542	44	an	an	DET
ftr-426	1542	45	itemized	itemize	VERB
ftr-426	1542	46	deduction	deduction	NOUN
ftr-426	1542	47	.	.	PUNCT
ftr-426	1543	1	assuming	assume	VERB
ftr-426	1543	2	the	the	DET
ftr-426	1543	3	bell	bell	PROPN
ftr-426	1543	4	family	family	NOUN
ftr-426	1543	5	has	have	VERB
ftr-426	1543	6	a	a	DET
ftr-426	1543	7	very	very	ADV
ftr-426	1543	8	low	low	ADJ
ftr-426	1543	9	or	or	CCONJ
ftr-426	1543	10	negative	negative	ADJ
ftr-426	1543	11	adjusted	adjust	VERB
ftr-426	1543	12	gross	gross	ADJ
ftr-426	1543	13	income	income	NOUN
ftr-426	1543	14	in	in	ADP
ftr-426	1543	15	2003	2003	NUM
ftr-426	1543	16	because	because	SCONJ
ftr-426	1543	17	of	of	ADP
ftr-426	1543	18	uninsured	uninsured	ADJ
ftr-426	1543	19	business	business	NOUN
ftr-426	1543	20	losses	loss	NOUN
ftr-426	1543	21	due	due	ADP
ftr-426	1543	22	to	to	ADP
ftr-426	1543	23	the	the	DET
ftr-426	1543	24	fire	fire	NOUN
ftr-426	1543	25	,	,	PUNCT
ftr-426	1543	26	their	their	PRON
ftr-426	1543	27	net	net	ADJ
ftr-426	1543	28	personal	personal	ADJ
ftr-426	1543	29	casualty	casualty	NOUN
ftr-426	1543	30	loss	loss	NOUN
ftr-426	1543	31	itemized	itemize	VERB
ftr-426	1543	32	deduction	deduction	NOUN
ftr-426	1543	33	would	would	AUX
ftr-426	1543	34	be	be	AUX
ftr-426	1543	35	no	no	ADV
ftr-426	1543	36	more	more	ADJ
ftr-426	1543	37	than	than	ADP
ftr-426	1543	38	$	$	SYM
ftr-426	1543	39	9,900	9,900	NUM
ftr-426	1543	40	.	.	PUNCT
ftr-426	1544	1	2005	2005	NUM
ftr-426	1544	2	]	]	PUNCT
ftr-426	1544	3	anatomy	anatomy	NOUN
ftr-426	1544	4	of	of	ADP
ftr-426	1544	5	a	a	DET
ftr-426	1544	6	disaster	disaster	NOUN
ftr-426	1544	7	1011	1011	NUM
ftr-426	1544	8	431	431	NUM
ftr-426	1544	9	.	.	PUNCT
ftr-426	1545	1	see	see	VERB
ftr-426	1545	2	irc	irc	ADV
ftr-426	1545	3	§	§	PROPN
ftr-426	1545	4	1231(a)(4)(c	1231(a)(4)(c	NUM
ftr-426	1545	5	)	)	PUNCT
ftr-426	1545	6	.	.	PUNCT
ftr-426	1546	1	432	432	X
ftr-426	1546	2	.	.	PUNCT
ftr-426	1547	1	see	see	VERB
ftr-426	1547	2	irc	irc	PROPN
ftr-426	1547	3	§	§	PROPN
ftr-426	1547	4	165(i	165(i	PROPN
ftr-426	1547	5	)	)	PUNCT
ftr-426	1547	6	.	.	PUNCT
ftr-426	1548	1	433	433	NUM
ftr-426	1548	2	.	.	PUNCT
ftr-426	1549	1	see	see	VERB
ftr-426	1549	2	irc	irc	PROPN
ftr-426	1549	3	§	§	PROPN
ftr-426	1549	4	165(h)(a)(ii	165(h)(a)(ii	NUM
ftr-426	1549	5	)	)	PUNCT
ftr-426	1549	6	(	(	PUNCT
ftr-426	1549	7	describing	describe	VERB
ftr-426	1549	8	the	the	DET
ftr-426	1549	9	reduction	reduction	NOUN
ftr-426	1549	10	of	of	ADP
ftr-426	1549	11	personal	personal	ADJ
ftr-426	1549	12	casualty	casualty	NOUN
ftr-426	1549	13	losses	loss	NOUN
ftr-426	1549	14	of	of	ADP
ftr-426	1549	15	ten	ten	NUM
ftr-426	1549	16	percent	percent	NOUN
ftr-426	1549	17	of	of	ADP
ftr-426	1549	18	the	the	DET
ftr-426	1549	19	taxpayer	taxpayer	NOUN
ftr-426	1549	20	’s	’s	PART
ftr-426	1549	21	adjusted	adjust	VERB
ftr-426	1549	22	gross	gross	ADJ
ftr-426	1549	23	income	income	NOUN
ftr-426	1549	24	)	)	PUNCT
ftr-426	1549	25	.	.	PUNCT
ftr-426	1550	1	434	434	NUM
ftr-426	1550	2	.	.	PUNCT
ftr-426	1551	1	the	the	DET
ftr-426	1551	2	code	code	NOUN
ftr-426	1551	3	treats	treat	VERB
ftr-426	1551	4	the	the	DET
ftr-426	1551	5	casualty	casualty	NOUN
ftr-426	1551	6	as	as	ADP
ftr-426	1551	7	having	having	AUX
ftr-426	1551	8	occurred	occur	VERB
ftr-426	1551	9	in	in	ADP
ftr-426	1551	10	the	the	DET
ftr-426	1551	11	preceding	precede	VERB
ftr-426	1551	12	tax	tax	NOUN
ftr-426	1551	13	year	year	NOUN
ftr-426	1551	14	,	,	PUNCT
ftr-426	1551	15	but	but	CCONJ
ftr-426	1551	16	the	the	DET
ftr-426	1551	17	loss	loss	NOUN
ftr-426	1551	18	is	be	AUX
ftr-426	1551	19	measured	measure	VERB
ftr-426	1551	20	including	include	VERB
ftr-426	1551	21	all	all	DET
ftr-426	1551	22	reimbursements	reimbursement	NOUN
ftr-426	1551	23	anticipated	anticipate	VERB
ftr-426	1551	24	as	as	ADP
ftr-426	1551	25	of	of	ADP
ftr-426	1551	26	the	the	DET
ftr-426	1551	27	date	date	NOUN
ftr-426	1551	28	the	the	DET
ftr-426	1551	29	taxpayer	taxpayer	NOUN
ftr-426	1551	30	claims	claim	VERB
ftr-426	1551	31	the	the	DET
ftr-426	1551	32	loss	loss	NOUN
ftr-426	1551	33	.	.	PUNCT
ftr-426	1552	1	irc	irc	PROPN
ftr-426	1552	2	§	§	PROPN
ftr-426	1552	3	165(i)(2	165(i)(2	NUM
ftr-426	1552	4	)	)	PUNCT
ftr-426	1552	5	,	,	PUNCT
ftr-426	1552	6	(	(	PUNCT
ftr-426	1552	7	3	3	X
ftr-426	1552	8	)	)	PUNCT
ftr-426	1552	9	(	(	PUNCT
ftr-426	1552	10	providing	provide	VERB
ftr-426	1552	11	that	that	SCONJ
ftr-426	1552	12	the	the	DET
ftr-426	1552	13	loss	loss	NOUN
ftr-426	1552	14	is	be	AUX
ftr-426	1552	15	determined	determine	VERB
ftr-426	1552	16	as	as	ADP
ftr-426	1552	17	if	if	SCONJ
ftr-426	1552	18	the	the	DET
ftr-426	1552	19	casualty	casualty	NOUN
ftr-426	1552	20	causing	cause	VERB
ftr-426	1552	21	the	the	DET
ftr-426	1552	22	loss	loss	NOUN
ftr-426	1552	23	occurred	occur	VERB
ftr-426	1552	24	in	in	ADP
ftr-426	1552	25	the	the	DET
ftr-426	1552	26	immediate	immediate	ADJ
ftr-426	1552	27	preceding	precede	VERB
ftr-426	1552	28	tax	tax	NOUN
ftr-426	1552	29	year	year	NOUN
ftr-426	1552	30	,	,	PUNCT
ftr-426	1552	31	but	but	CCONJ
ftr-426	1552	32	that	that	SCONJ
ftr-426	1552	33	the	the	DET
ftr-426	1552	34	amount	amount	NOUN
ftr-426	1552	35	of	of	ADP
ftr-426	1552	36	the	the	DET
ftr-426	1552	37	loss	loss	NOUN
ftr-426	1552	38	is	be	AUX
ftr-426	1552	39	determined	determine	VERB
ftr-426	1552	40	by	by	ADP
ftr-426	1552	41	including	include	VERB
ftr-426	1552	42	all	all	DET
ftr-426	1552	43	facts	fact	NOUN
ftr-426	1552	44	available	available	ADJ
ftr-426	1552	45	on	on	ADP
ftr-426	1552	46	the	the	DET
ftr-426	1552	47	date	date	NOUN
ftr-426	1552	48	the	the	DET
ftr-426	1552	49	loss	loss	NOUN
ftr-426	1552	50	is	be	AUX
ftr-426	1552	51	claimed	claim	VERB
ftr-426	1552	52	)	)	PUNCT
ftr-426	1552	53	.	.	PUNCT
ftr-426	1553	1	435	435	NUM
ftr-426	1553	2	.	.	PUNCT
ftr-426	1554	1	see	see	VERB
ftr-426	1554	2	tom	tom	PROPN
ftr-426	1554	3	herman	herman	PROPN
ftr-426	1554	4	,	,	PUNCT
ftr-426	1554	5	ask	ask	VERB
ftr-426	1554	6	dow	dow	PROPN
ftr-426	1554	7	jones	jones	PROPN
ftr-426	1554	8	,	,	PUNCT
ftr-426	1554	9	the	the	DET
ftr-426	1554	10	san	san	PROPN
ftr-426	1554	11	diego	diego	PROPN
ftr-426	1554	12	union	union	PROPN
ftr-426	1554	13	-	-	PUNCT
ftr-426	1554	14	trib	trib	PROPN
ftr-426	1554	15	.	.	PROPN
ftr-426	1554	16	,	,	PUNCT
ftr-426	1554	17	aug	aug	PROPN
ftr-426	1554	18	.	.	PROPN
ftr-426	1554	19	22	22	NUM
ftr-426	1554	20	,	,	PUNCT
ftr-426	1554	21	2004	2004	NUM
ftr-426	1554	22	,	,	PUNCT
ftr-426	1554	23	at	at	ADP
ftr-426	1554	24	h7	h7	PROPN
ftr-426	1554	25	(	(	PUNCT
ftr-426	1554	26	noting	note	VERB
ftr-426	1554	27	that	that	SCONJ
ftr-426	1554	28	disaster	disaster	NOUN
ftr-426	1554	29	victims	victim	NOUN
ftr-426	1554	30	may	may	AUX
ftr-426	1554	31	be	be	AUX
ftr-426	1554	32	able	able	ADJ
ftr-426	1554	33	to	to	PART
ftr-426	1554	34	adjust	adjust	VERB
ftr-426	1554	35	their	their	PRON
ftr-426	1554	36	withholding	withholding	NOUN
ftr-426	1554	37	or	or	CCONJ
ftr-426	1554	38	estimated	estimate	VERB
ftr-426	1554	39	tax	tax	NOUN
ftr-426	1554	40	payments	payment	NOUN
ftr-426	1554	41	for	for	ADP
ftr-426	1554	42	the	the	DET
ftr-426	1554	43	balance	balance	NOUN
ftr-426	1554	44	of	of	ADP
ftr-426	1554	45	the	the	DET
ftr-426	1554	46	tax	tax	NOUN
ftr-426	1554	47	year	year	NOUN
ftr-426	1554	48	to	to	PART
ftr-426	1554	49	accelerate	accelerate	VERB
ftr-426	1554	50	the	the	DET
ftr-426	1554	51	tax	tax	NOUN
ftr-426	1554	52	benefits	benefit	NOUN
ftr-426	1554	53	of	of	ADP
ftr-426	1554	54	their	their	PRON
ftr-426	1554	55	losses	loss	NOUN
ftr-426	1554	56	)	)	PUNCT
ftr-426	1554	57	.	.	PUNCT
ftr-426	1555	1	because	because	SCONJ
ftr-426	1555	2	the	the	DET
ftr-426	1555	3	california	california	PROPN
ftr-426	1555	4	wildfires	wildfires	AUX
ftr-426	1555	5	occurred	occur	VERB
ftr-426	1555	6	so	so	ADV
ftr-426	1555	7	late	late	ADV
ftr-426	1555	8	in	in	ADP
ftr-426	1555	9	the	the	DET
ftr-426	1555	10	tax	tax	NOUN
ftr-426	1555	11	year	year	NOUN
ftr-426	1555	12	,	,	PUNCT
ftr-426	1555	13	the	the	DET
ftr-426	1555	14	b	b	PROPN
ftr-426	1555	15	ells	ell	NOUN
ftr-426	1555	16	may	may	AUX
ftr-426	1555	17	only	only	ADV
ftr-426	1555	18	be	be	AUX
ftr-426	1555	19	able	able	ADJ
ftr-426	1555	20	to	to	PART
ftr-426	1555	21	reduce	reduce	VERB
ftr-426	1555	22	their	their	PRON
ftr-426	1555	23	4th	4th	ADJ
ftr-426	1555	24	quarter	quarter	NOUN
ftr-426	1555	25	estimate	estimate	NOUN
ftr-426	1555	26	due	due	ADJ
ftr-426	1555	27	on	on	ADP
ftr-426	1555	28	jan	jan	PROPN
ftr-426	1555	29	.	.	PROPN
ftr-426	1555	30	15	15	NUM
ftr-426	1555	31	,	,	PUNCT
ftr-426	1555	32	2004	2004	NUM
ftr-426	1555	33	.	.	PUNCT
ftr-426	1556	1	436	436	NUM
ftr-426	1556	2	.	.	PUNCT
ftr-426	1557	1	see	see	VERB
ftr-426	1557	2	irc	irc	PROPN
ftr-426	1557	3	§	§	PROPN
ftr-426	1557	4	172	172	NUM
ftr-426	1557	5	(	(	PUNCT
ftr-426	1557	6	setting	set	VERB
ftr-426	1557	7	forth	forth	ADP
ftr-426	1557	8	the	the	DET
ftr-426	1557	9	net	net	ADJ
ftr-426	1557	10	operating	operating	NOUN
ftr-426	1557	11	loss	loss	NOUN
ftr-426	1557	12	deduction	deduction	NOUN
ftr-426	1557	13	)	)	PUNCT
ftr-426	1557	14	.	.	PUNCT
ftr-426	1558	1	in	in	ADP
ftr-426	1558	2	addition	addition	NOUN
ftr-426	1558	3	,	,	PUNCT
ftr-426	1558	4	the	the	DET
ftr-426	1558	5	bells	bell	NOUN
ftr-426	1558	6	suffered	suffer	VERB
ftr-426	1558	7	a	a	DET
ftr-426	1558	8	$	$	SYM
ftr-426	1558	9	55,000	55,000	NUM
ftr-426	1558	10	business	business	NOUN
ftr-426	1558	11	casualty	casualty	NOUN
ftr-426	1558	12	loss	loss	NOUN
ftr-426	1558	13	.	.	PUNCT
ftr-426	1559	1	this	this	DET
ftr-426	1559	2	business	business	NOUN
ftr-426	1559	3	casualty	casualty	NOUN
ftr-426	1559	4	loss	loss	NOUN
ftr-426	1559	5	would	would	AUX
ftr-426	1559	6	first	first	ADV
ftr-426	1559	7	be	be	AUX
ftr-426	1559	8	offset	offset	VERB
ftr-426	1559	9	against	against	ADP
ftr-426	1559	10	any	any	DET
ftr-426	1559	11	recognized	recognize	VERB
ftr-426	1559	12	business	business	NOUN
ftr-426	1559	13	casualty	casualty	NOUN
ftr-426	1559	14	gains.431	gains.431	PROPN
ftr-426	1559	15	if	if	SCONJ
ftr-426	1559	16	the	the	DET
ftr-426	1559	17	bells	bell	NOUN
ftr-426	1559	18	reinvest	reinvest	VERB
ftr-426	1559	19	the	the	DET
ftr-426	1559	20	insurance	insurance	NOUN
ftr-426	1559	21	proceeds	proceed	NOUN
ftr-426	1559	22	received	receive	VERB
ftr-426	1559	23	for	for	ADP
ftr-426	1559	24	their	their	PRON
ftr-426	1559	25	business	business	NOUN
ftr-426	1559	26	equipment	equipment	NOUN
ftr-426	1559	27	,	,	PUNCT
ftr-426	1559	28	they	they	PRON
ftr-426	1559	29	will	will	AUX
ftr-426	1559	30	not	not	PART
ftr-426	1559	31	have	have	VERB
ftr-426	1559	32	any	any	DET
ftr-426	1559	33	recognized	recognize	VERB
ftr-426	1559	34	business	business	NOUN
ftr-426	1559	35	casualty	casualty	NOUN
ftr-426	1559	36	gains	gain	NOUN
ftr-426	1559	37	.	.	PUNCT
ftr-426	1560	1	if	if	SCONJ
ftr-426	1560	2	they	they	PRON
ftr-426	1560	3	decide	decide	VERB
ftr-426	1560	4	not	not	PART
ftr-426	1560	5	to	to	PART
ftr-426	1560	6	purchase	purchase	VERB
ftr-426	1560	7	any	any	DET
ftr-426	1560	8	replacement	replacement	NOUN
ftr-426	1560	9	property	property	NOUN
ftr-426	1560	10	,	,	PUNCT
ftr-426	1560	11	their	their	PRON
ftr-426	1560	12	$	$	SYM
ftr-426	1560	13	55,000	55,000	NUM
ftr-426	1560	14	business	business	NOUN
ftr-426	1560	15	casualty	casualty	NOUN
ftr-426	1560	16	loss	loss	NOUN
ftr-426	1560	17	would	would	AUX
ftr-426	1560	18	offset	offset	VERB
ftr-426	1560	19	their	their	PRON
ftr-426	1560	20	$	$	SYM
ftr-426	1560	21	50,000	50,000	NUM
ftr-426	1560	22	recognized	recognize	VERB
ftr-426	1560	23	business	business	NOUN
ftr-426	1560	24	casualty	casualty	NOUN
ftr-426	1560	25	gain	gain	NOUN
ftr-426	1560	26	resulting	result	VERB
ftr-426	1560	27	in	in	ADP
ftr-426	1560	28	a	a	DET
ftr-426	1560	29	$	$	SYM
ftr-426	1560	30	5,000	5,000	NUM
ftr-426	1560	31	net	net	ADJ
ftr-426	1560	32	business	business	NOUN
ftr-426	1560	33	casualty	casualty	NOUN
ftr-426	1560	34	loss	loss	NOUN
ftr-426	1560	35	.	.	PUNCT
ftr-426	1561	1	assuming	assume	VERB
ftr-426	1561	2	they	they	PRON
ftr-426	1561	3	reinvest	reinvest	VERB
ftr-426	1561	4	in	in	ADP
ftr-426	1561	5	qualifying	qualify	VERB
ftr-426	1561	6	trade	trade	NOUN
ftr-426	1561	7	or	or	CCONJ
ftr-426	1561	8	business	business	NOUN
ftr-426	1561	9	replacement	replacement	NOUN
ftr-426	1561	10	property	property	NOUN
ftr-426	1561	11	,	,	PUNCT
ftr-426	1561	12	the	the	DET
ftr-426	1561	13	bells	bell	NOUN
ftr-426	1561	14	have	have	VERB
ftr-426	1561	15	a	a	DET
ftr-426	1561	16	$	$	SYM
ftr-426	1561	17	55,000	55,000	NUM
ftr-426	1561	18	business	business	NOUN
ftr-426	1561	19	casualty	casualty	NOUN
ftr-426	1561	20	loss	loss	NOUN
ftr-426	1561	21	that	that	PRON
ftr-426	1561	22	will	will	AUX
ftr-426	1561	23	provide	provide	VERB
ftr-426	1561	24	a	a	DET
ftr-426	1561	25	business	business	NOUN
ftr-426	1561	26	tax	tax	NOUN
ftr-426	1561	27	deduction	deduction	NOUN
ftr-426	1561	28	,	,	PUNCT
ftr-426	1561	29	reducing	reduce	VERB
ftr-426	1561	30	their	their	PRON
ftr-426	1561	31	2003	2003	NUM
ftr-426	1561	32	adjusted	adjust	VERB
ftr-426	1561	33	gross	gross	ADJ
ftr-426	1561	34	income	income	NOUN
ftr-426	1561	35	.	.	PUNCT
ftr-426	1562	1	these	these	DET
ftr-426	1562	2	casualty	casualty	NOUN
ftr-426	1562	3	losses	loss	NOUN
ftr-426	1562	4	were	be	AUX
ftr-426	1562	5	incurred	incur	VERB
ftr-426	1562	6	in	in	ADP
ftr-426	1562	7	a	a	DET
ftr-426	1562	8	presidentially	presidentially	NOUN
ftr-426	1562	9	declared	declare	VERB
ftr-426	1562	10	disaster	disaster	NOUN
ftr-426	1562	11	,	,	PUNCT
ftr-426	1562	12	so	so	SCONJ
ftr-426	1562	13	the	the	DET
ftr-426	1562	14	bells	bell	NOUN
ftr-426	1562	15	may	may	AUX
ftr-426	1562	16	elect	elect	VERB
ftr-426	1562	17	to	to	PART
ftr-426	1562	18	recognize	recognize	VERB
ftr-426	1562	19	their	their	PRON
ftr-426	1562	20	deductions	deduction	NOUN
ftr-426	1562	21	in	in	ADP
ftr-426	1562	22	the	the	DET
ftr-426	1562	23	preceding	precede	VERB
ftr-426	1562	24	tax	tax	NOUN
ftr-426	1562	25	year	year	NOUN
ftr-426	1562	26	or	or	CCONJ
ftr-426	1562	27	2002.432	2002.432	NUM
ftr-426	1562	28	this	this	DET
ftr-426	1562	29	election	election	NOUN
ftr-426	1562	30	could	could	AUX
ftr-426	1562	31	provide	provide	VERB
ftr-426	1562	32	the	the	DET
ftr-426	1562	33	bells	bell	NOUN
ftr-426	1562	34	with	with	ADP
ftr-426	1562	35	an	an	DET
ftr-426	1562	36	accelerated	accelerated	ADJ
ftr-426	1562	37	tax	tax	NOUN
ftr-426	1562	38	benefit	benefit	NOUN
ftr-426	1562	39	.	.	PUNCT
ftr-426	1563	1	however	however	ADV
ftr-426	1563	2	,	,	PUNCT
ftr-426	1563	3	upon	upon	SCONJ
ftr-426	1563	4	review	review	NOUN
ftr-426	1563	5	of	of	ADP
ftr-426	1563	6	their	their	PRON
ftr-426	1563	7	2002	2002	NUM
ftr-426	1563	8	tax	tax	NOUN
ftr-426	1563	9	return	return	NOUN
ftr-426	1563	10	timely	timely	ADV
ftr-426	1563	11	filed	file	VERB
ftr-426	1563	12	on	on	ADP
ftr-426	1563	13	april	april	PROPN
ftr-426	1563	14	15	15	NUM
ftr-426	1563	15	,	,	PUNCT
ftr-426	1563	16	2003	2003	NUM
ftr-426	1563	17	,	,	PUNCT
ftr-426	1563	18	the	the	DET
ftr-426	1563	19	bells	bell	NOUN
ftr-426	1563	20	discover	discover	VERB
ftr-426	1563	21	that	that	SCONJ
ftr-426	1563	22	their	their	PRON
ftr-426	1563	23	2002	2002	NUM
ftr-426	1563	24	adjusted	adjust	VERB
ftr-426	1563	25	gross	gross	ADJ
ftr-426	1563	26	income	income	NOUN
ftr-426	1563	27	was	be	AUX
ftr-426	1563	28	$	$	SYM
ftr-426	1563	29	155,000	155,000	NUM
ftr-426	1563	30	.	.	PUNCT
ftr-426	1564	1	accordingly	accordingly	ADV
ftr-426	1564	2	,	,	PUNCT
ftr-426	1564	3	if	if	SCONJ
ftr-426	1564	4	they	they	PRON
ftr-426	1564	5	elect	elect	VERB
ftr-426	1564	6	to	to	PART
ftr-426	1564	7	recognize	recognize	VERB
ftr-426	1564	8	their	their	PRON
ftr-426	1564	9	casualty	casualty	NOUN
ftr-426	1564	10	losses	loss	NOUN
ftr-426	1564	11	in	in	ADP
ftr-426	1564	12	2002	2002	NUM
ftr-426	1564	13	,	,	PUNCT
ftr-426	1564	14	they	they	PRON
ftr-426	1564	15	will	will	AUX
ftr-426	1564	16	receive	receive	VERB
ftr-426	1564	17	a	a	DET
ftr-426	1564	18	$	$	SYM
ftr-426	1564	19	55,000	55,000	NUM
ftr-426	1564	20	business	business	NOUN
ftr-426	1564	21	casualty	casualty	NOUN
ftr-426	1564	22	loss	loss	NOUN
ftr-426	1564	23	,	,	PUNCT
ftr-426	1564	24	but	but	CCONJ
ftr-426	1564	25	will	will	AUX
ftr-426	1564	26	lose	lose	VERB
ftr-426	1564	27	their	their	PRON
ftr-426	1564	28	entire	entire	ADJ
ftr-426	1564	29	personal	personal	ADJ
ftr-426	1564	30	casualty	casualty	NOUN
ftr-426	1564	31	loss	loss	NOUN
ftr-426	1564	32	.	.	PUNCT
ftr-426	1565	1	the	the	DET
ftr-426	1565	2	bells	bell	NOUN
ftr-426	1565	3	would	would	AUX
ftr-426	1565	4	lose	lose	VERB
ftr-426	1565	5	any	any	DET
ftr-426	1565	6	tax	tax	NOUN
ftr-426	1565	7	benefit	benefit	NOUN
ftr-426	1565	8	from	from	ADP
ftr-426	1565	9	their	their	PRON
ftr-426	1565	10	personal	personal	ADJ
ftr-426	1565	11	casualty	casualty	NOUN
ftr-426	1565	12	loss	loss	NOUN
ftr-426	1565	13	because	because	SCONJ
ftr-426	1565	14	it	it	PRON
ftr-426	1565	15	would	would	AUX
ftr-426	1565	16	be	be	AUX
ftr-426	1565	17	reduced	reduce	VERB
ftr-426	1565	18	by	by	ADP
ftr-426	1565	19	$	$	SYM
ftr-426	1565	20	10,000	10,000	NUM
ftr-426	1565	21	or	or	CCONJ
ftr-426	1565	22	ten	ten	NUM
ftr-426	1565	23	percent	percent	NOUN
ftr-426	1565	24	of	of	ADP
ftr-426	1565	25	their	their	PRON
ftr-426	1565	26	revised	revise	VERB
ftr-426	1565	27	adjusted	adjust	VERB
ftr-426	1565	28	gross	gross	ADJ
ftr-426	1565	29	income	income	NOUN
ftr-426	1565	30	for	for	ADP
ftr-426	1565	31	2002	2002	NUM
ftr-426	1565	32	of	of	ADP
ftr-426	1565	33	$	$	SYM
ftr-426	1565	34	100,000	100,000	NUM
ftr-426	1565	35	,	,	PUNCT
ftr-426	1565	36	that	that	ADV
ftr-426	1565	37	is	is	ADV
ftr-426	1565	38	,	,	PUNCT
ftr-426	1565	39	$	$	SYM
ftr-426	1565	40	155,000	155,000	NUM
ftr-426	1565	41	less	less	ADJ
ftr-426	1565	42	$	$	SYM
ftr-426	1565	43	55,000.433	55,000.433	NUM
ftr-426	1565	44	because	because	SCONJ
ftr-426	1565	45	the	the	DET
ftr-426	1565	46	election	election	NOUN
ftr-426	1565	47	to	to	PART
ftr-426	1565	48	accelerate	accelerate	VERB
ftr-426	1565	49	the	the	DET
ftr-426	1565	50	tax	tax	NOUN
ftr-426	1565	51	losses	loss	NOUN
ftr-426	1565	52	to	to	ADP
ftr-426	1565	53	the	the	DET
ftr-426	1565	54	preceding	precede	VERB
ftr-426	1565	55	tax	tax	NOUN
ftr-426	1565	56	year	year	NOUN
ftr-426	1565	57	treats	treat	VERB
ftr-426	1565	58	all	all	DET
ftr-426	1565	59	losses	loss	NOUN
ftr-426	1565	60	resulting	result	VERB
ftr-426	1565	61	from	from	ADP
ftr-426	1565	62	the	the	DET
ftr-426	1565	63	casualty	casualty	NOUN
ftr-426	1565	64	as	as	ADP
ftr-426	1565	65	2002	2002	NUM
ftr-426	1565	66	losses	loss	NOUN
ftr-426	1565	67	,	,	PUNCT
ftr-426	1565	68	the	the	DET
ftr-426	1565	69	bells	bell	NOUN
ftr-426	1565	70	can	can	AUX
ftr-426	1565	71	not	not	PART
ftr-426	1565	72	elect	elect	VERB
ftr-426	1565	73	to	to	PART
ftr-426	1565	74	accelerate	accelerate	VERB
ftr-426	1565	75	their	their	PRON
ftr-426	1565	76	business	business	NOUN
ftr-426	1565	77	casualty	casualty	NOUN
ftr-426	1565	78	losses	loss	NOUN
ftr-426	1565	79	and	and	CCONJ
ftr-426	1565	80	not	not	PART
ftr-426	1565	81	their	their	PRON
ftr-426	1565	82	personal	personal	ADJ
ftr-426	1565	83	casualty	casualty	NOUN
ftr-426	1565	84	losses.434	losses.434	PROPN
ftr-426	1565	85	accordingly	accordingly	ADV
ftr-426	1565	86	,	,	PUNCT
ftr-426	1565	87	the	the	DET
ftr-426	1565	88	bells	bell	NOUN
ftr-426	1565	89	determine	determine	VERB
ftr-426	1565	90	that	that	SCONJ
ftr-426	1565	91	the	the	DET
ftr-426	1565	92	election	election	NOUN
ftr-426	1565	93	is	be	AUX
ftr-426	1565	94	not	not	PART
ftr-426	1565	95	beneficial	beneficial	ADJ
ftr-426	1565	96	because	because	SCONJ
ftr-426	1565	97	while	while	SCONJ
ftr-426	1565	98	they	they	PRON
ftr-426	1565	99	would	would	AUX
ftr-426	1565	100	have	have	AUX
ftr-426	1565	101	accelerated	accelerate	VERB
ftr-426	1565	102	their	their	PRON
ftr-426	1565	103	tax	tax	NOUN
ftr-426	1565	104	benefits	benefit	NOUN
ftr-426	1565	105	from	from	ADP
ftr-426	1565	106	their	their	PRON
ftr-426	1565	107	business	business	NOUN
ftr-426	1565	108	casualty	casualty	NOUN
ftr-426	1565	109	loss	loss	NOUN
ftr-426	1565	110	,	,	PUNCT
ftr-426	1565	111	they	they	PRON
ftr-426	1565	112	will	will	AUX
ftr-426	1565	113	lose	lose	VERB
ftr-426	1565	114	any	any	DET
ftr-426	1565	115	tax	tax	NOUN
ftr-426	1565	116	benefits	benefit	NOUN
ftr-426	1565	117	from	from	ADP
ftr-426	1565	118	their	their	PRON
ftr-426	1565	119	personal	personal	ADJ
ftr-426	1565	120	casualty	casualty	NOUN
ftr-426	1565	121	loss	loss	NOUN
ftr-426	1565	122	.	.	PUNCT
ftr-426	1566	1	the	the	DET
ftr-426	1566	2	bells	bell	NOUN
ftr-426	1566	3	must	must	AUX
ftr-426	1566	4	wait	wait	VERB
ftr-426	1566	5	until	until	SCONJ
ftr-426	1566	6	they	they	PRON
ftr-426	1566	7	file	file	VERB
ftr-426	1566	8	their	their	PRON
ftr-426	1566	9	2003	2003	NUM
ftr-426	1566	10	tax	tax	NOUN
ftr-426	1566	11	return	return	NOUN
ftr-426	1566	12	in	in	ADP
ftr-426	1566	13	2004	2004	NUM
ftr-426	1566	14	to	to	PART
ftr-426	1566	15	receive	receive	VERB
ftr-426	1566	16	any	any	DET
ftr-426	1566	17	available	available	ADJ
ftr-426	1566	18	tax	tax	NOUN
ftr-426	1566	19	benefits.435	benefits.435	NOUN
ftr-426	1566	20	the	the	DET
ftr-426	1566	21	bells	bell	NOUN
ftr-426	1566	22	worry	worry	VERB
ftr-426	1566	23	that	that	SCONJ
ftr-426	1566	24	because	because	SCONJ
ftr-426	1566	25	the	the	DET
ftr-426	1566	26	fire	fire	NOUN
ftr-426	1566	27	forced	force	VERB
ftr-426	1566	28	them	they	PRON
ftr-426	1566	29	to	to	PART
ftr-426	1566	30	close	close	VERB
ftr-426	1566	31	their	their	PRON
ftr-426	1566	32	business	business	NOUN
ftr-426	1566	33	in	in	ADP
ftr-426	1566	34	november	november	PROPN
ftr-426	1566	35	and	and	CCONJ
ftr-426	1566	36	december	december	PROPN
ftr-426	1566	37	of	of	ADP
ftr-426	1566	38	2003	2003	NUM
ftr-426	1566	39	,	,	PUNCT
ftr-426	1566	40	they	they	PRON
ftr-426	1566	41	will	will	AUX
ftr-426	1566	42	have	have	VERB
ftr-426	1566	43	business	business	NOUN
ftr-426	1566	44	operating	operating	NOUN
ftr-426	1566	45	losses	loss	NOUN
ftr-426	1566	46	and	and	CCONJ
ftr-426	1566	47	therefore	therefore	ADV
ftr-426	1566	48	may	may	AUX
ftr-426	1566	49	not	not	PART
ftr-426	1566	50	receive	receive	VERB
ftr-426	1566	51	any	any	DET
ftr-426	1566	52	tax	tax	NOUN
ftr-426	1566	53	benefit	benefit	NOUN
ftr-426	1566	54	from	from	ADP
ftr-426	1566	55	their	their	PRON
ftr-426	1566	56	casualty	casualty	NOUN
ftr-426	1566	57	losses	loss	NOUN
ftr-426	1566	58	.	.	PUNCT
ftr-426	1567	1	fortunately	fortunately	ADV
ftr-426	1567	2	,	,	PUNCT
ftr-426	1567	3	the	the	DET
ftr-426	1567	4	code	code	NOUN
ftr-426	1567	5	provides	provide	VERB
ftr-426	1567	6	relief	relief	NOUN
ftr-426	1567	7	for	for	ADP
ftr-426	1567	8	taxpayers	taxpayer	NOUN
ftr-426	1567	9	with	with	ADP
ftr-426	1567	10	businesses	business	NOUN
ftr-426	1567	11	that	that	PRON
ftr-426	1567	12	operate	operate	VERB
ftr-426	1567	13	at	at	ADP
ftr-426	1567	14	a	a	DET
ftr-426	1567	15	loss	loss	NOUN
ftr-426	1567	16	especially	especially	ADV
ftr-426	1567	17	when	when	SCONJ
ftr-426	1567	18	those	those	DET
ftr-426	1567	19	losses	loss	NOUN
ftr-426	1567	20	result	result	VERB
ftr-426	1567	21	from	from	ADP
ftr-426	1567	22	a	a	DET
ftr-426	1567	23	disaster.436	disaster.436	PROPN
ftr-426	1567	24	1012	1012	NUM
ftr-426	1567	25	florida	florida	PROPN
ftr-426	1567	26	tax	tax	NOUN
ftr-426	1567	27	review	review	NOUN
ftr-426	1567	28	[	[	X
ftr-426	1567	29	vol.6:10	vol.6:10	NOUN
ftr-426	1567	30	437	437	NUM
ftr-426	1567	31	.	.	PUNCT
ftr-426	1568	1	irc	irc	PROPN
ftr-426	1568	2	§	§	PROPN
ftr-426	1568	3	163(a	163(a	PROPN
ftr-426	1568	4	)	)	PUNCT
ftr-426	1568	5	.	.	PUNCT
ftr-426	1569	1	438	438	NUM
ftr-426	1569	2	.	.	PUNCT
ftr-426	1570	1	irc	irc	PROPN
ftr-426	1570	2	§	§	PROPN
ftr-426	1570	3	172(b)(1)(a)(ii	172(b)(1)(a)(ii	NUM
ftr-426	1570	4	)	)	PUNCT
ftr-426	1570	5	;	;	PUNCT
ftr-426	1570	6	regs	reg	NOUN
ftr-426	1570	7	.	.	PUNCT
ftr-426	1571	1	§	§	PROPN
ftr-426	1571	2	1.172	1.172	NUM
ftr-426	1571	3	-	-	SYM
ftr-426	1571	4	6	6	NUM
ftr-426	1571	5	(	(	PUNCT
ftr-426	1571	6	setting	set	VERB
ftr-426	1571	7	forth	forth	ADP
ftr-426	1571	8	the	the	DET
ftr-426	1571	9	ordering	ordering	NOUN
ftr-426	1571	10	rule	rule	NOUN
ftr-426	1571	11	that	that	SCONJ
ftr-426	1571	12	the	the	DET
ftr-426	1571	13	loss	loss	NOUN
ftr-426	1571	14	must	must	AUX
ftr-426	1571	15	be	be	AUX
ftr-426	1571	16	carried	carry	VERB
ftr-426	1571	17	forward	forward	ADV
ftr-426	1571	18	to	to	ADP
ftr-426	1571	19	the	the	DET
ftr-426	1571	20	first	first	ADJ
ftr-426	1571	21	tax	tax	NOUN
ftr-426	1571	22	year	year	NOUN
ftr-426	1571	23	following	follow	VERB
ftr-426	1571	24	the	the	DET
ftr-426	1571	25	loss	loss	NOUN
ftr-426	1571	26	year	year	NOUN
ftr-426	1571	27	)	)	PUNCT
ftr-426	1571	28	.	.	PUNCT
ftr-426	1572	1	439	439	NUM
ftr-426	1572	2	.	.	PUNCT
ftr-426	1573	1	irc	irc	PROPN
ftr-426	1573	2	§	§	PROPN
ftr-426	1573	3	172(b)(3	172(b)(3	NOUN
ftr-426	1573	4	)	)	PUNCT
ftr-426	1573	5	.	.	PUNCT
ftr-426	1574	1	440	440	NUM
ftr-426	1574	2	.	.	PUNCT
ftr-426	1575	1	irc	irc	PROPN
ftr-426	1575	2	§	§	PROPN
ftr-426	1575	3	441(a	441(a	PROPN
ftr-426	1575	4	)	)	PUNCT
ftr-426	1575	5	(	(	PUNCT
ftr-426	1575	6	setting	set	VERB
ftr-426	1575	7	forth	forth	ADP
ftr-426	1575	8	the	the	DET
ftr-426	1575	9	annual	annual	ADJ
ftr-426	1575	10	determination	determination	NOUN
ftr-426	1575	11	of	of	ADP
ftr-426	1575	12	taxable	taxable	ADJ
ftr-426	1575	13	income	income	NOUN
ftr-426	1575	14	)	)	PUNCT
ftr-426	1575	15	.	.	PUNCT
ftr-426	1576	1	441	441	NUM
ftr-426	1576	2	.	.	PUNCT
ftr-426	1577	1	see	see	VERB
ftr-426	1577	2	james	james	PROPN
ftr-426	1577	3	j.	j.	PROPN
ftr-426	1577	4	freeland	freeland	PROPN
ftr-426	1577	5	,	,	PUNCT
ftr-426	1577	6	et	et	PROPN
ftr-426	1577	7	al	al	PROPN
ftr-426	1577	8	.	.	PROPN
ftr-426	1577	9	,	,	PUNCT
ftr-426	1577	10	fundamentals	fundamental	NOUN
ftr-426	1577	11	of	of	ADP
ftr-426	1577	12	federal	federal	ADJ
ftr-426	1577	13	income	income	NOUN
ftr-426	1577	14	taxation	taxation	NOUN
ftr-426	1577	15	(	(	PUNCT
ftr-426	1577	16	foundation	foundation	NOUN
ftr-426	1577	17	press	press	PROPN
ftr-426	1577	18	13th	13th	PROPN
ftr-426	1577	19	ed	ed	NOUN
ftr-426	1577	20	.	.	PUNCT
ftr-426	1577	21	)	)	PUNCT
ftr-426	1578	1	at	at	ADP
ftr-426	1578	2	586	586	NUM
ftr-426	1578	3	,	,	PUNCT
ftr-426	1578	4	672	672	NUM
ftr-426	1578	5	-	-	SYM
ftr-426	1578	6	674	674	NUM
ftr-426	1578	7	(	(	PUNCT
ftr-426	1578	8	describing	describe	VERB
ftr-426	1578	9	the	the	DET
ftr-426	1578	10	integrity	integrity	NOUN
ftr-426	1578	11	of	of	ADP
ftr-426	1578	12	the	the	DET
ftr-426	1578	13	taxable	taxable	ADJ
ftr-426	1578	14	year	year	NOUN
ftr-426	1578	15	and	and	CCONJ
ftr-426	1578	16	one	one	NUM
ftr-426	1578	17	exception	exception	NOUN
ftr-426	1578	18	to	to	ADP
ftr-426	1578	19	its	its	PRON
ftr-426	1578	20	rule	rule	NOUN
ftr-426	1578	21	the	the	DET
ftr-426	1578	22	net	net	ADJ
ftr-426	1578	23	operating	operating	NOUN
ftr-426	1578	24	loss	loss	NOUN
ftr-426	1578	25	deduction	deduction	NOUN
ftr-426	1578	26	)	)	PUNCT
ftr-426	1578	27	;	;	PUNCT
ftr-426	1578	28	see	see	VERB
ftr-426	1578	29	also	also	ADV
ftr-426	1578	30	burnet	burnet	PROPN
ftr-426	1578	31	v.	v.	PROPN
ftr-426	1578	32	sanford	sanford	PROPN
ftr-426	1578	33	&	&	CCONJ
ftr-426	1578	34	brooks	brooks	PROPN
ftr-426	1578	35	co.	co.	PROPN
ftr-426	1578	36	,	,	PUNCT
ftr-426	1578	37	282	282	NUM
ftr-426	1578	38	u	u	NOUN
ftr-426	1578	39	.s	.s	NOUN
ftr-426	1578	40	.	.	PUNCT
ftr-426	1579	1	359	359	NUM
ftr-426	1579	2	,	,	PUNCT
ftr-426	1579	3	51	51	NUM
ftr-426	1579	4	s.	s.	PROPN
ftr-426	1579	5	ct	ct	PROPN
ftr-426	1579	6	.	.	PROPN
ftr-426	1579	7	150	150	NUM
ftr-426	1579	8	(	(	PUNCT
ftr-426	1579	9	1931	1931	NUM
ftr-426	1579	10	)	)	PUNCT
ftr-426	1579	11	.	.	PUNCT
ftr-426	1580	1	442	442	NUM
ftr-426	1580	2	.	.	PUNCT
ftr-426	1581	1	irc	irc	PROPN
ftr-426	1581	2	§	§	PROPN
ftr-426	1581	3	172(a	172(a	PROPN
ftr-426	1581	4	)	)	PUNCT
ftr-426	1581	5	,	,	PUNCT
ftr-426	1581	6	(	(	PUNCT
ftr-426	1581	7	d	d	NOUN
ftr-426	1581	8	)	)	PUNCT
ftr-426	1581	9	.	.	PUNCT
ftr-426	1582	1	443	443	X
ftr-426	1582	2	.	.	PUNCT
ftr-426	1582	3	irc	irc	PROPN
ftr-426	1582	4	§	§	PROPN
ftr-426	1582	5	172(d)(4)(c	172(d)(4)(c	PROPN
ftr-426	1582	6	)	)	PUNCT
ftr-426	1582	7	.	.	PUNCT
ftr-426	1583	1	444	444	NUM
ftr-426	1583	2	.	.	PUNCT
ftr-426	1584	1	see	see	VERB
ftr-426	1584	2	for	for	ADP
ftr-426	1584	3	example	example	NOUN
ftr-426	1584	4	smith	smith	PROPN
ftr-426	1584	5	v.	v.	ADP
ftr-426	1584	6	comm	comm	NOUN
ftr-426	1584	7	,	,	PUNCT
ftr-426	1584	8	r	r	PROPN
ftr-426	1584	9	,	,	PUNCT
ftr-426	1585	1	48	48	NUM
ftr-426	1585	2	t.c	t.c	PROPN
ftr-426	1585	3	.	.	PROPN
ftr-426	1585	4	memo	memo	NOUN
ftr-426	1585	5	(	(	PUNCT
ftr-426	1585	6	cch	cch	PROPN
ftr-426	1585	7	)	)	PUNCT
ftr-426	1585	8	135	135	NUM
ftr-426	1585	9	(	(	PUNCT
ftr-426	1585	10	1984	1984	NUM
ftr-426	1585	11	)	)	PUNCT
ftr-426	1585	12	.	.	PUNCT
ftr-426	1586	1	445	445	NUM
ftr-426	1586	2	.	.	PUNCT
ftr-426	1587	1	see	see	VERB
ftr-426	1587	2	irc	irc	PROPN
ftr-426	1587	3	§	§	PROPN
ftr-426	1587	4	172(b)(1)(a)(i	172(b)(1)(a)(i	NUM
ftr-426	1587	5	)	)	PUNCT
ftr-426	1587	6	.	.	PUNCT
ftr-426	1588	1	446	446	NUM
ftr-426	1588	2	.	.	PUNCT
ftr-426	1589	1	paul	paul	PROPN
ftr-426	1589	2	r.	r.	PROPN
ftr-426	1589	3	mcdaniel	mcdaniel	PROPN
ftr-426	1589	4	,	,	PUNCT
ftr-426	1589	5	martin	martin	PROPN
ftr-426	1589	6	j	j	PROPN
ftr-426	1589	7	.	.	PUNCT
ftr-426	1590	1	mcmahon	mcmahon	PROPN
ftr-426	1590	2	,	,	PUNCT
ftr-426	1590	3	j	j	PROPN
ftr-426	1590	4	r.	r.	PROPN
ftr-426	1590	5	,	,	PUNCT
ftr-426	1590	6	et	et	PROPN
ftr-426	1590	7	al	al	PROPN
ftr-426	1590	8	.	.	PROPN
ftr-426	1590	9	,	,	PUNCT
ftr-426	1590	10	federal	federal	ADJ
ftr-426	1590	11	income	income	NOUN
ftr-426	1590	12	taxation	taxation	NOUN
ftr-426	1590	13	:	:	PUNCT
ftr-426	1590	14	cases	case	NOUN
ftr-426	1590	15	and	and	CCONJ
ftr-426	1590	16	materials	material	NOUN
ftr-426	1590	17	888	888	NUM
ftr-426	1590	18	n.7	n.7	X
ftr-426	1590	19	(	(	PUNCT
ftr-426	1590	20	found	find	VERB
ftr-426	1590	21	.	.	PUNCT
ftr-426	1591	1	press	press	NOUN
ftr-426	1591	2	5th	5th	ADJ
ftr-426	1591	3	ed	ed	NOUN
ftr-426	1591	4	.	.	PUNCT
ftr-426	1591	5	2004	2004	NUM
ftr-426	1591	6	)	)	PUNCT
ftr-426	1592	1	(	(	PUNCT
ftr-426	1592	2	describing	describe	VERB
ftr-426	1592	3	the	the	DET
ftr-426	1592	4	alternative	alternative	ADJ
ftr-426	1592	5	quick	quick	ADJ
ftr-426	1592	6	refund	refund	NOUN
ftr-426	1592	7	process	process	NOUN
ftr-426	1592	8	)	)	PUNCT
ftr-426	1592	9	.	.	PUNCT
ftr-426	1593	1	447	447	NUM
ftr-426	1593	2	.	.	PUNCT
ftr-426	1594	1	i	i	PRON
ftr-426	1594	2	d.	d.	PROPN
ftr-426	1594	3	d.	d.	PROPN
ftr-426	1594	4	net	net	PROPN
ftr-426	1594	5	operating	operating	NOUN
ftr-426	1594	6	loss	loss	NOUN
ftr-426	1594	7	deduction	deduction	NOUN
ftr-426	1594	8	if	if	SCONJ
ftr-426	1594	9	a	a	DET
ftr-426	1594	10	disaster	disaster	NOUN
ftr-426	1594	11	victim	victim	NOUN
ftr-426	1594	12	’s	’s	PART
ftr-426	1594	13	casualty	casualty	NOUN
ftr-426	1594	14	losses	loss	NOUN
ftr-426	1594	15	exceed	exceed	VERB
ftr-426	1594	16	her	her	PRON
ftr-426	1594	17	net	net	ADJ
ftr-426	1594	18	income	income	NOUN
ftr-426	1594	19	for	for	ADP
ftr-426	1594	20	any	any	DET
ftr-426	1594	21	tax	tax	NOUN
ftr-426	1594	22	year	year	NOUN
ftr-426	1594	23	,	,	PUNCT
ftr-426	1594	24	she	she	PRON
ftr-426	1594	25	may	may	AUX
ftr-426	1594	26	be	be	AUX
ftr-426	1594	27	eligible	eligible	ADJ
ftr-426	1594	28	to	to	PART
ftr-426	1594	29	carry	carry	VERB
ftr-426	1594	30	back	back	ADP
ftr-426	1594	31	excess	excess	ADJ
ftr-426	1594	32	losses	loss	NOUN
ftr-426	1594	33	as	as	ADP
ftr-426	1594	34	an	an	DET
ftr-426	1594	35	offset	offset	NOUN
ftr-426	1594	36	against	against	ADP
ftr-426	1594	37	taxable	taxable	ADJ
ftr-426	1594	38	income	income	NOUN
ftr-426	1594	39	for	for	ADP
ftr-426	1594	40	each	each	PRON
ftr-426	1594	41	of	of	ADP
ftr-426	1594	42	three	three	NUM
ftr-426	1594	43	prior	prior	ADJ
ftr-426	1594	44	tax	tax	NOUN
ftr-426	1594	45	years.437	years.437	NOUN
ftr-426	1594	46	any	any	DET
ftr-426	1594	47	losses	loss	NOUN
ftr-426	1594	48	remaining	remain	VERB
ftr-426	1594	49	after	after	SCONJ
ftr-426	1594	50	the	the	DET
ftr-426	1594	51	threeyear	threeyear	NOUN
ftr-426	1594	52	carryback	carryback	NOUN
ftr-426	1594	53	may	may	AUX
ftr-426	1594	54	be	be	AUX
ftr-426	1594	55	carried	carry	VERB
ftr-426	1594	56	forward	forward	ADV
ftr-426	1594	57	for	for	ADP
ftr-426	1594	58	up	up	ADP
ftr-426	1594	59	to	to	PART
ftr-426	1594	60	twenty	twenty	NUM
ftr-426	1594	61	tax	tax	NOUN
ftr-426	1594	62	years.438	years.438	NOUN
ftr-426	1595	1	a	a	DET
ftr-426	1595	2	taxpayer	taxpayer	NOUN
ftr-426	1595	3	may	may	AUX
ftr-426	1595	4	elect	elect	VERB
ftr-426	1595	5	to	to	PART
ftr-426	1595	6	waive	waive	VERB
ftr-426	1595	7	the	the	DET
ftr-426	1595	8	entire	entire	ADJ
ftr-426	1595	9	carryback	carryback	ADJ
ftr-426	1595	10	period	period	NOUN
ftr-426	1595	11	with	with	ADP
ftr-426	1595	12	respect	respect	NOUN
ftr-426	1595	13	to	to	ADP
ftr-426	1595	14	her	her	PRON
ftr-426	1595	15	net	net	ADJ
ftr-426	1595	16	operating	operating	NOUN
ftr-426	1595	17	loss	loss	NOUN
ftr-426	1595	18	and	and	CCONJ
ftr-426	1595	19	only	only	ADV
ftr-426	1595	20	carry	carry	VERB
ftr-426	1595	21	her	her	PRON
ftr-426	1595	22	losses	loss	NOUN
ftr-426	1595	23	forward.439	forward.439	ADJ
ftr-426	1595	24	this	this	DET
ftr-426	1595	25	option	option	NOUN
ftr-426	1595	26	may	may	AUX
ftr-426	1595	27	provide	provide	VERB
ftr-426	1595	28	a	a	DET
ftr-426	1595	29	greater	great	ADJ
ftr-426	1595	30	tax	tax	NOUN
ftr-426	1595	31	benefit	benefit	NOUN
ftr-426	1595	32	for	for	ADP
ftr-426	1595	33	taxpayers	taxpayer	NOUN
ftr-426	1595	34	whose	whose	DET
ftr-426	1595	35	marginal	marginal	ADJ
ftr-426	1595	36	tax	tax	NOUN
ftr-426	1595	37	rates	rate	NOUN
ftr-426	1595	38	will	will	AUX
ftr-426	1595	39	be	be	AUX
ftr-426	1595	40	higher	high	ADJ
ftr-426	1595	41	in	in	ADP
ftr-426	1595	42	future	future	NOUN
ftr-426	1595	43	as	as	SCONJ
ftr-426	1595	44	compared	compare	VERB
ftr-426	1595	45	to	to	ADP
ftr-426	1595	46	past	past	ADJ
ftr-426	1595	47	tax	tax	NOUN
ftr-426	1595	48	years	year	NOUN
ftr-426	1595	49	.	.	PUNCT
ftr-426	1596	1	a	a	DET
ftr-426	1596	2	net	net	ADJ
ftr-426	1596	3	operating	operating	NOUN
ftr-426	1596	4	loss	loss	NOUN
ftr-426	1596	5	deduction	deduction	NOUN
ftr-426	1596	6	for	for	ADP
ftr-426	1596	7	all	all	DET
ftr-426	1596	8	casualty	casualty	NOUN
ftr-426	1596	9	losses	loss	NOUN
ftr-426	1596	10	is	be	AUX
ftr-426	1596	11	unusual	unusual	ADJ
ftr-426	1596	12	for	for	ADP
ftr-426	1596	13	a	a	DET
ftr-426	1596	14	couple	couple	NOUN
ftr-426	1596	15	of	of	ADP
ftr-426	1596	16	reasons	reason	NOUN
ftr-426	1596	17	.	.	PUNCT
ftr-426	1597	1	first	first	ADV
ftr-426	1597	2	,	,	PUNCT
ftr-426	1597	3	taxable	taxable	ADJ
ftr-426	1597	4	income	income	NOUN
ftr-426	1597	5	is	be	AUX
ftr-426	1597	6	computed	compute	VERB
ftr-426	1597	7	for	for	ADP
ftr-426	1597	8	each	each	DET
ftr-426	1597	9	tax	tax	NOUN
ftr-426	1597	10	year440	year440	PROPN
ftr-426	1597	11	and	and	CCONJ
ftr-426	1597	12	deductions	deduction	NOUN
ftr-426	1597	13	from	from	ADP
ftr-426	1597	14	one	one	NUM
ftr-426	1597	15	tax	tax	NOUN
ftr-426	1597	16	year	year	NOUN
ftr-426	1597	17	may	may	AUX
ftr-426	1597	18	not	not	PART
ftr-426	1597	19	be	be	AUX
ftr-426	1597	20	offset	offset	VERB
ftr-426	1597	21	against	against	ADP
ftr-426	1597	22	another	another	DET
ftr-426	1597	23	tax	tax	NOUN
ftr-426	1597	24	year	year	NOUN
ftr-426	1597	25	without	without	ADP
ftr-426	1597	26	specific	specific	ADJ
ftr-426	1597	27	statutory	statutory	ADJ
ftr-426	1597	28	authority.441	authority.441	NUM
ftr-426	1597	29	fortunately	fortunately	ADV
ftr-426	1597	30	,	,	PUNCT
ftr-426	1597	31	one	one	NUM
ftr-426	1597	32	such	such	ADJ
ftr-426	1597	33	allowable	allowable	ADJ
ftr-426	1597	34	deduction	deduction	NOUN
ftr-426	1597	35	is	be	AUX
ftr-426	1597	36	the	the	DET
ftr-426	1597	37	“	"	PUNCT
ftr-426	1597	38	net	net	ADJ
ftr-426	1597	39	operating	operating	NOUN
ftr-426	1597	40	loss	loss	NOUN
ftr-426	1597	41	deduction	deduction	NOUN
ftr-426	1597	42	,	,	PUNCT
ftr-426	1597	43	”	"	PUNCT
ftr-426	1597	44	which	which	PRON
ftr-426	1597	45	generally	generally	ADV
ftr-426	1597	46	includes	include	VERB
ftr-426	1597	47	only	only	ADV
ftr-426	1597	48	trade	trade	NOUN
ftr-426	1597	49	or	or	CCONJ
ftr-426	1597	50	business	business	NOUN
ftr-426	1597	51	deductions	deduction	NOUN
ftr-426	1597	52	exceeding	exceed	VERB
ftr-426	1597	53	gross	gross	ADJ
ftr-426	1597	54	income.442	income.442	NOUN
ftr-426	1597	55	notably	notably	ADV
ftr-426	1597	56	,	,	PUNCT
ftr-426	1597	57	the	the	DET
ftr-426	1597	58	code	code	NOUN
ftr-426	1597	59	provides	provide	VERB
ftr-426	1597	60	that	that	PRON
ftr-426	1597	61	for	for	ADP
ftr-426	1597	62	this	this	DET
ftr-426	1597	63	purpose	purpose	NOUN
ftr-426	1597	64	,	,	PUNCT
ftr-426	1597	65	personal	personal	ADJ
ftr-426	1597	66	casualty	casualty	NOUN
ftr-426	1597	67	losses	loss	NOUN
ftr-426	1597	68	will	will	AUX
ftr-426	1597	69	be	be	AUX
ftr-426	1597	70	treated	treat	VERB
ftr-426	1597	71	as	as	ADP
ftr-426	1597	72	trade	trade	NOUN
ftr-426	1597	73	or	or	CCONJ
ftr-426	1597	74	business	business	NOUN
ftr-426	1597	75	deductions.443	deductions.443	NOUN
ftr-426	1597	76	under	under	ADP
ftr-426	1597	77	the	the	DET
ftr-426	1597	78	provisions	provision	NOUN
ftr-426	1597	79	for	for	ADP
ftr-426	1597	80	deduction	deduction	NOUN
ftr-426	1597	81	of	of	ADP
ftr-426	1597	82	a	a	DET
ftr-426	1597	83	net	net	ADJ
ftr-426	1597	84	operating	operating	NOUN
ftr-426	1597	85	loss	loss	NOUN
ftr-426	1597	86	,	,	PUNCT
ftr-426	1597	87	a	a	DET
ftr-426	1597	88	disaster	disaster	NOUN
ftr-426	1597	89	victim	victim	NOUN
ftr-426	1597	90	suffering	suffer	VERB
ftr-426	1597	91	casualty	casualty	NOUN
ftr-426	1597	92	losses	loss	NOUN
ftr-426	1597	93	in	in	ADP
ftr-426	1597	94	excess	excess	NOUN
ftr-426	1597	95	of	of	ADP
ftr-426	1597	96	her	her	PRON
ftr-426	1597	97	gross	gross	ADJ
ftr-426	1597	98	income	income	NOUN
ftr-426	1597	99	may	may	AUX
ftr-426	1597	100	enjoy	enjoy	VERB
ftr-426	1597	101	an	an	DET
ftr-426	1597	102	otherwise	otherwise	ADV
ftr-426	1597	103	lost	lose	VERB
ftr-426	1597	104	tax	tax	NOUN
ftr-426	1597	105	benefit.444	benefit.444	NOUN
ftr-426	1597	106	if	if	SCONJ
ftr-426	1597	107	casualty	casualty	NOUN
ftr-426	1597	108	losses	loss	NOUN
ftr-426	1597	109	in	in	ADP
ftr-426	1597	110	excess	excess	NOUN
ftr-426	1597	111	of	of	ADP
ftr-426	1597	112	other	other	ADJ
ftr-426	1597	113	income	income	NOUN
ftr-426	1597	114	could	could	AUX
ftr-426	1597	115	not	not	PART
ftr-426	1597	116	be	be	AUX
ftr-426	1597	117	offset	offset	VERB
ftr-426	1597	118	against	against	ADP
ftr-426	1597	119	taxable	taxable	ADJ
ftr-426	1597	120	income	income	NOUN
ftr-426	1597	121	for	for	ADP
ftr-426	1597	122	another	another	DET
ftr-426	1597	123	tax	tax	NOUN
ftr-426	1597	124	year	year	NOUN
ftr-426	1597	125	,	,	PUNCT
ftr-426	1597	126	the	the	DET
ftr-426	1597	127	taxpayer	taxpayer	NOUN
ftr-426	1597	128	would	would	AUX
ftr-426	1597	129	not	not	PART
ftr-426	1597	130	enjoy	enjoy	VERB
ftr-426	1597	131	any	any	DET
ftr-426	1597	132	tax	tax	NOUN
ftr-426	1597	133	benefit	benefit	NOUN
ftr-426	1597	134	for	for	ADP
ftr-426	1597	135	these	these	DET
ftr-426	1597	136	excess	excess	ADJ
ftr-426	1597	137	losses	loss	NOUN
ftr-426	1597	138	.	.	PUNCT
ftr-426	1598	1	most	most	ADJ
ftr-426	1598	2	net	net	ADJ
ftr-426	1598	3	operating	operating	NOUN
ftr-426	1598	4	loss	loss	NOUN
ftr-426	1598	5	deductions	deduction	NOUN
ftr-426	1598	6	may	may	AUX
ftr-426	1598	7	only	only	ADV
ftr-426	1598	8	be	be	AUX
ftr-426	1598	9	carried	carry	VERB
ftr-426	1598	10	back	back	ADV
ftr-426	1598	11	two	two	NUM
ftr-426	1598	12	tax	tax	NOUN
ftr-426	1598	13	years.445	years.445	NOUN
ftr-426	1598	14	the	the	DET
ftr-426	1598	15	opportunity	opportunity	NOUN
ftr-426	1598	16	to	to	PART
ftr-426	1598	17	carry	carry	VERB
ftr-426	1598	18	back	back	ADP
ftr-426	1598	19	the	the	DET
ftr-426	1598	20	net	net	ADJ
ftr-426	1598	21	operating	operating	NOUN
ftr-426	1598	22	loss	loss	NOUN
ftr-426	1598	23	to	to	ADP
ftr-426	1598	24	the	the	DET
ftr-426	1598	25	three	three	NUM
ftr-426	1598	26	prior	prior	ADJ
ftr-426	1598	27	tax	tax	NOUN
ftr-426	1598	28	years	year	NOUN
ftr-426	1598	29	could	could	AUX
ftr-426	1598	30	generate	generate	VERB
ftr-426	1598	31	a	a	DET
ftr-426	1598	32	tax	tax	NOUN
ftr-426	1598	33	refund	refund	NOUN
ftr-426	1598	34	immediately	immediately	ADV
ftr-426	1598	35	.	.	PUNCT
ftr-426	1599	1	disaster	disaster	NOUN
ftr-426	1599	2	victims	victim	NOUN
ftr-426	1599	3	with	with	ADP
ftr-426	1599	4	net	net	ADJ
ftr-426	1599	5	operating	operating	NOUN
ftr-426	1599	6	losses	loss	NOUN
ftr-426	1599	7	must	must	AUX
ftr-426	1599	8	file	file	VERB
ftr-426	1599	9	an	an	DET
ftr-426	1599	10	amended	amend	VERB
ftr-426	1599	11	tax	tax	NOUN
ftr-426	1599	12	return	return	NOUN
ftr-426	1599	13	for	for	ADP
ftr-426	1599	14	the	the	DET
ftr-426	1599	15	carryback	carryback	ADJ
ftr-426	1599	16	tax	tax	NOUN
ftr-426	1599	17	year	year	NOUN
ftr-426	1599	18	or	or	CCONJ
ftr-426	1599	19	apply	apply	VERB
ftr-426	1599	20	for	for	ADP
ftr-426	1599	21	a	a	DET
ftr-426	1599	22	quick	quick	ADJ
ftr-426	1599	23	refund	refund	NOUN
ftr-426	1599	24	under	under	ADP
ftr-426	1599	25	the	the	DET
ftr-426	1599	26	code.446	code.446	NOUN
ftr-426	1599	27	the	the	DET
ftr-426	1599	28	code	code	NOUN
ftr-426	1599	29	provides	provide	VERB
ftr-426	1599	30	a	a	DET
ftr-426	1599	31	“	"	PUNCT
ftr-426	1599	32	quick	quick	ADJ
ftr-426	1599	33	refund	refund	NOUN
ftr-426	1599	34	”	"	PUNCT
ftr-426	1599	35	process	process	NOUN
ftr-426	1599	36	by	by	ADP
ftr-426	1599	37	allowing	allow	VERB
ftr-426	1599	38	a	a	DET
ftr-426	1599	39	taxpayer	taxpayer	NOUN
ftr-426	1599	40	with	with	ADP
ftr-426	1599	41	a	a	DET
ftr-426	1599	42	net	net	ADJ
ftr-426	1599	43	operating	operating	NOUN
ftr-426	1599	44	loss	loss	NOUN
ftr-426	1599	45	to	to	PART
ftr-426	1599	46	apply	apply	VERB
ftr-426	1599	47	for	for	ADP
ftr-426	1599	48	a	a	DET
ftr-426	1599	49	tentative	tentative	ADJ
ftr-426	1599	50	adjustment	adjustment	NOUN
ftr-426	1599	51	of	of	ADP
ftr-426	1599	52	their	their	PRON
ftr-426	1599	53	tax	tax	NOUN
ftr-426	1599	54	liability	liability	NOUN
ftr-426	1599	55	for	for	ADP
ftr-426	1599	56	earlier	early	ADJ
ftr-426	1599	57	tax	tax	NOUN
ftr-426	1599	58	years.447	years.447	PROPN
ftr-426	1599	59	the	the	DET
ftr-426	1599	60	code	code	NOUN
ftr-426	1599	61	provides	provide	VERB
ftr-426	1599	62	that	that	SCONJ
ftr-426	1599	63	the	the	DET
ftr-426	1599	64	government	government	NOUN
ftr-426	1599	65	shall	shall	AUX
ftr-426	1599	66	examine	examine	VERB
ftr-426	1599	67	the	the	DET
ftr-426	1599	68	2005	2005	NUM
ftr-426	1599	69	]	]	PUNCT
ftr-426	1599	70	anatomy	anatomy	NOUN
ftr-426	1599	71	of	of	ADP
ftr-426	1599	72	a	a	DET
ftr-426	1599	73	disaster	disaster	NOUN
ftr-426	1599	74	1013	1013	NUM
ftr-426	1599	75	448	448	NUM
ftr-426	1599	76	.	.	PUNCT
ftr-426	1600	1	see	see	VERB
ftr-426	1600	2	irc	irc	PROPN
ftr-426	1600	3	§	§	PROPN
ftr-426	1600	4	6411(b	6411(b	NOUN
ftr-426	1600	5	)	)	PUNCT
ftr-426	1600	6	(	(	PUNCT
ftr-426	1600	7	describing	describe	VERB
ftr-426	1600	8	the	the	DET
ftr-426	1600	9	ninety	ninety	NUM
ftr-426	1600	10	-	-	PUNCT
ftr-426	1600	11	day	day	NOUN
ftr-426	1600	12	period	period	NOUN
ftr-426	1600	13	as	as	ADP
ftr-426	1600	14	the	the	DET
ftr-426	1600	15	later	later	NOUN
ftr-426	1600	16	of	of	ADP
ftr-426	1600	17	ninety	ninety	NUM
ftr-426	1600	18	days	day	NOUN
ftr-426	1600	19	after	after	ADP
ftr-426	1600	20	(	(	PUNCT
ftr-426	1600	21	1	1	X
ftr-426	1600	22	)	)	PUNCT
ftr-426	1600	23	the	the	DET
ftr-426	1600	24	filing	filing	NOUN
ftr-426	1600	25	of	of	ADP
ftr-426	1600	26	the	the	DET
ftr-426	1600	27	application	application	NOUN
ftr-426	1600	28	or	or	CCONJ
ftr-426	1600	29	(	(	PUNCT
ftr-426	1600	30	2	2	X
ftr-426	1600	31	)	)	PUNCT
ftr-426	1600	32	the	the	DET
ftr-426	1600	33	last	last	ADJ
ftr-426	1600	34	day	day	NOUN
ftr-426	1600	35	of	of	ADP
ftr-426	1600	36	the	the	DET
ftr-426	1600	37	month	month	NOUN
ftr-426	1600	38	in	in	ADP
ftr-426	1600	39	which	which	PRON
ftr-426	1600	40	the	the	DET
ftr-426	1600	41	due	due	ADJ
ftr-426	1600	42	date	date	NOUN
ftr-426	1600	43	for	for	ADP
ftr-426	1600	44	the	the	DET
ftr-426	1600	45	tax	tax	NOUN
ftr-426	1600	46	return	return	NOUN
ftr-426	1600	47	(	(	PUNCT
ftr-426	1600	48	including	include	VERB
ftr-426	1600	49	any	any	DET
ftr-426	1600	50	granted	grant	VERB
ftr-426	1600	51	extensions	extension	NOUN
ftr-426	1600	52	)	)	PUNCT
ftr-426	1600	53	falls	fall	VERB
ftr-426	1600	54	for	for	ADP
ftr-426	1600	55	filing	file	VERB
ftr-426	1600	56	the	the	DET
ftr-426	1600	57	return	return	NOUN
ftr-426	1600	58	giving	give	VERB
ftr-426	1600	59	rise	rise	NOUN
ftr-426	1600	60	to	to	ADP
ftr-426	1600	61	the	the	DET
ftr-426	1600	62	net	net	ADJ
ftr-426	1600	63	operating	operating	NOUN
ftr-426	1600	64	loss	loss	NOUN
ftr-426	1600	65	)	)	PUNCT
ftr-426	1600	66	.	.	PUNCT
ftr-426	1601	1	449	449	X
ftr-426	1601	2	.	.	PUNCT
ftr-426	1602	1	mcdaniel	mcdaniel	PROPN
ftr-426	1602	2	,	,	PUNCT
ftr-426	1602	3	mcmahon	mcmahon	PROPN
ftr-426	1602	4	,	,	PUNCT
ftr-426	1602	5	jr	jr	PROPN
ftr-426	1602	6	.	.	PROPN
ftr-426	1602	7	,	,	PUNCT
ftr-426	1602	8	et	et	PROPN
ftr-426	1602	9	al	al	PROPN
ftr-426	1602	10	.	.	PROPN
ftr-426	1602	11	,	,	PUNCT
ftr-426	1602	12	supra	supra	PROPN
ftr-426	1602	13	note	note	PROPN
ftr-426	1602	14	446	446	NUM
ftr-426	1602	15	,	,	PUNCT
ftr-426	1602	16	at	at	ADP
ftr-426	1602	17	888	888	NUM
ftr-426	1602	18	n.7	n.7	NOUN
ftr-426	1602	19	.	.	PUNCT
ftr-426	1603	1	450	450	NUM
ftr-426	1603	2	.	.	PUNCT
ftr-426	1604	1	the	the	DET
ftr-426	1604	2	internal	internal	ADJ
ftr-426	1604	3	revenue	revenue	NOUN
ftr-426	1604	4	service	service	NOUN
ftr-426	1604	5	provides	provide	VERB
ftr-426	1604	6	taxpayers	taxpayer	NOUN
ftr-426	1604	7	with	with	ADP
ftr-426	1604	8	an	an	DET
ftr-426	1604	9	illustrative	illustrative	ADJ
ftr-426	1604	10	publication	publication	NOUN
ftr-426	1604	11	describing	describe	VERB
ftr-426	1604	12	the	the	DET
ftr-426	1604	13	application	application	NOUN
ftr-426	1604	14	of	of	ADP
ftr-426	1604	15	net	net	ADJ
ftr-426	1604	16	operating	operating	NOUN
ftr-426	1604	17	losses	loss	NOUN
ftr-426	1604	18	at	at	ADP
ftr-426	1604	19	its	its	PRON
ftr-426	1604	20	website	website	NOUN
ftr-426	1604	21	,	,	PUNCT
ftr-426	1604	22	www.irs.gov	www.irs.gov	PROPN
ftr-426	1605	1	(	(	PUNCT
ftr-426	1605	2	last	last	ADV
ftr-426	1605	3	visited	visit	VERB
ftr-426	1605	4	july	july	PROPN
ftr-426	1605	5	12	12	NUM
ftr-426	1605	6	,	,	PUNCT
ftr-426	1605	7	2004	2004	NUM
ftr-426	1605	8	)	)	PUNCT
ftr-426	1605	9	.	.	PUNCT
ftr-426	1606	1	see	see	VERB
ftr-426	1606	2	internal	internal	ADJ
ftr-426	1606	3	revenue	revenue	NOUN
ftr-426	1606	4	service	service	NOUN
ftr-426	1606	5	,	,	PUNCT
ftr-426	1606	6	net	net	ADJ
ftr-426	1606	7	operating	operating	NOUN
ftr-426	1606	8	losses	loss	NOUN
ftr-426	1606	9	(	(	PUNCT
ftr-426	1606	10	nols	nols	PROPN
ftr-426	1606	11	)	)	PUNCT
ftr-426	1606	12	for	for	ADP
ftr-426	1606	13	individuals	individual	NOUN
ftr-426	1606	14	,	,	PUNCT
ftr-426	1606	15	estates	estate	NOUN
ftr-426	1606	16	,	,	PUNCT
ftr-426	1606	17	and	and	CCONJ
ftr-426	1606	18	trusts	trust	NOUN
ftr-426	1606	19	,	,	PUNCT
ftr-426	1606	20	pub	pub	NOUN
ftr-426	1606	21	.	.	PUNCT
ftr-426	1607	1	536	536	NUM
ftr-426	1607	2	.	.	PUNCT
ftr-426	1608	1	451	451	NUM
ftr-426	1608	2	.	.	PUNCT
ftr-426	1609	1	see	see	VERB
ftr-426	1609	2	irc	irc	PROPN
ftr-426	1609	3	§	§	PROPN
ftr-426	1609	4	172(b)(1)(f)(i	172(b)(1)(f)(i	NUM
ftr-426	1609	5	)	)	PUNCT
ftr-426	1609	6	,	,	PUNCT
ftr-426	1609	7	(	(	PUNCT
ftr-426	1609	8	ii	ii	NOUN
ftr-426	1609	9	)	)	PUNCT
ftr-426	1609	10	.	.	PUNCT
ftr-426	1610	1	452	452	NUM
ftr-426	1610	2	.	.	PUNCT
ftr-426	1611	1	even	even	ADV
ftr-426	1611	2	if	if	SCONJ
ftr-426	1611	3	the	the	DET
ftr-426	1611	4	bells	bell	NOUN
ftr-426	1611	5	are	be	AUX
ftr-426	1611	6	somehow	somehow	ADV
ftr-426	1611	7	able	able	ADJ
ftr-426	1611	8	to	to	PART
ftr-426	1611	9	file	file	VERB
ftr-426	1611	10	their	their	PRON
ftr-426	1611	11	2003	2003	NUM
ftr-426	1611	12	federal	federal	ADJ
ftr-426	1611	13	income	income	NOUN
ftr-426	1611	14	tax	tax	NOUN
ftr-426	1611	15	return	return	NOUN
ftr-426	1611	16	and	and	CCONJ
ftr-426	1611	17	their	their	PRON
ftr-426	1611	18	application	application	NOUN
ftr-426	1611	19	for	for	ADP
ftr-426	1611	20	a	a	DET
ftr-426	1611	21	tentative	tentative	ADJ
ftr-426	1611	22	carryback	carryback	NOUN
ftr-426	1611	23	and	and	CCONJ
ftr-426	1611	24	refund	refund	NOUN
ftr-426	1611	25	adjustment	adjustment	NOUN
ftr-426	1611	26	before	before	ADP
ftr-426	1611	27	apr	apr	PROPN
ftr-426	1611	28	.	.	PROPN
ftr-426	1611	29	15	15	NUM
ftr-426	1611	30	,	,	PUNCT
ftr-426	1611	31	2004	2004	NUM
ftr-426	1611	32	,	,	PUNCT
ftr-426	1611	33	the	the	DET
ftr-426	1611	34	government	government	NOUN
ftr-426	1611	35	has	have	VERB
ftr-426	1611	36	ninety	ninety	NUM
ftr-426	1611	37	days	day	NOUN
ftr-426	1611	38	from	from	ADP
ftr-426	1611	39	apr	apr	PROPN
ftr-426	1611	40	.	.	PROPN
ftr-426	1611	41	30	30	NUM
ftr-426	1611	42	,	,	PUNCT
ftr-426	1611	43	2004	2004	NUM
ftr-426	1611	44	or	or	CCONJ
ftr-426	1611	45	through	through	ADP
ftr-426	1611	46	july	july	PROPN
ftr-426	1611	47	29	29	NUM
ftr-426	1611	48	,	,	PUNCT
ftr-426	1611	49	2004	2004	NUM
ftr-426	1611	50	(	(	PUNCT
ftr-426	1611	51	that	that	ADV
ftr-426	1611	52	is	is	ADV
ftr-426	1611	53	,	,	PUNCT
ftr-426	1611	54	within	within	ADP
ftr-426	1611	55	the	the	DET
ftr-426	1611	56	later	later	NOUN
ftr-426	1611	57	of	of	ADP
ftr-426	1611	58	ninety	ninety	NUM
ftr-426	1611	59	-	-	PUNCT
ftr-426	1611	60	days	day	NOUN
ftr-426	1611	61	after	after	ADP
ftr-426	1611	62	the	the	DET
ftr-426	1611	63	last	last	ADJ
ftr-426	1611	64	day	day	NOUN
ftr-426	1611	65	of	of	ADP
ftr-426	1611	66	the	the	DET
ftr-426	1611	67	month	month	NOUN
ftr-426	1611	68	in	in	ADP
ftr-426	1611	69	which	which	PRON
ftr-426	1611	70	the	the	DET
ftr-426	1611	71	due	due	ADJ
ftr-426	1611	72	date	date	NOUN
ftr-426	1611	73	for	for	ADP
ftr-426	1611	74	the	the	DET
ftr-426	1611	75	tax	tax	NOUN
ftr-426	1611	76	return	return	NOUN
ftr-426	1611	77	(	(	PUNCT
ftr-426	1611	78	including	include	VERB
ftr-426	1611	79	any	any	DET
ftr-426	1611	80	granted	grant	VERB
ftr-426	1611	81	extensions	extension	NOUN
ftr-426	1611	82	)	)	PUNCT
ftr-426	1611	83	generating	generate	VERB
ftr-426	1611	84	the	the	DET
ftr-426	1611	85	net	net	ADJ
ftr-426	1611	86	operating	operate	VERB
ftr-426	1611	87	loss	loss	NOUN
ftr-426	1611	88	falls	fall	VERB
ftr-426	1611	89	or	or	CCONJ
ftr-426	1611	90	the	the	DET
ftr-426	1611	91	filing	filing	NOUN
ftr-426	1611	92	of	of	ADP
ftr-426	1611	93	the	the	DET
ftr-426	1611	94	application	application	NOUN
ftr-426	1611	95	)	)	PUNCT
ftr-426	1611	96	to	to	PART
ftr-426	1611	97	provide	provide	VERB
ftr-426	1611	98	a	a	DET
ftr-426	1611	99	refund	refund	NOUN
ftr-426	1611	100	.	.	PUNCT
ftr-426	1612	1	see	see	VERB
ftr-426	1612	2	irc	irc	PROPN
ftr-426	1612	3	§	§	PROPN
ftr-426	1612	4	6411(b	6411(b	NOUN
ftr-426	1612	5	)	)	PUNCT
ftr-426	1612	6	.	.	PUNCT
ftr-426	1613	1	application	application	NOUN
ftr-426	1613	2	and	and	CCONJ
ftr-426	1613	3	issue	issue	VERB
ftr-426	1613	4	any	any	DET
ftr-426	1613	5	refund	refund	NOUN
ftr-426	1613	6	within	within	ADP
ftr-426	1613	7	a	a	DET
ftr-426	1613	8	ninety	ninety	NUM
ftr-426	1613	9	-	-	PUNCT
ftr-426	1613	10	day	day	NOUN
ftr-426	1613	11	period.448	period.448	NOUN
ftr-426	1613	12	however	however	ADV
ftr-426	1613	13	,	,	PUNCT
ftr-426	1613	14	the	the	DET
ftr-426	1613	15	government	government	NOUN
ftr-426	1613	16	’s	’s	PART
ftr-426	1613	17	initial	initial	ADJ
ftr-426	1613	18	examination	examination	NOUN
ftr-426	1613	19	is	be	AUX
ftr-426	1613	20	provisional	provisional	ADJ
ftr-426	1613	21	and	and	CCONJ
ftr-426	1613	22	may	may	AUX
ftr-426	1613	23	be	be	AUX
ftr-426	1613	24	adjusted	adjust	VERB
ftr-426	1613	25	at	at	ADP
ftr-426	1613	26	a	a	DET
ftr-426	1613	27	later	later	ADJ
ftr-426	1613	28	date	date	NOUN
ftr-426	1613	29	under	under	ADP
ftr-426	1613	30	the	the	DET
ftr-426	1613	31	normal	normal	ADJ
ftr-426	1613	32	audit	audit	NOUN
ftr-426	1613	33	procedures.449	procedures.449	NOUN
ftr-426	1613	34	this	this	DET
ftr-426	1613	35	provision	provision	NOUN
ftr-426	1613	36	provides	provide	VERB
ftr-426	1613	37	quick	quick	ADJ
ftr-426	1613	38	tax	tax	NOUN
ftr-426	1613	39	relief	relief	NOUN
ftr-426	1613	40	in	in	ADP
ftr-426	1613	41	the	the	DET
ftr-426	1613	42	form	form	NOUN
ftr-426	1613	43	of	of	ADP
ftr-426	1613	44	a	a	DET
ftr-426	1613	45	refund	refund	NOUN
ftr-426	1613	46	of	of	ADP
ftr-426	1613	47	tax	tax	NOUN
ftr-426	1613	48	dollars	dollar	NOUN
ftr-426	1613	49	previously	previously	ADV
ftr-426	1613	50	paid	pay	VERB
ftr-426	1613	51	for	for	ADP
ftr-426	1613	52	victims	victim	NOUN
ftr-426	1613	53	of	of	ADP
ftr-426	1613	54	significant	significant	ADJ
ftr-426	1613	55	casualty	casualty	NOUN
ftr-426	1613	56	losses	loss	NOUN
ftr-426	1613	57	,	,	PUNCT
ftr-426	1613	58	like	like	ADP
ftr-426	1613	59	the	the	DET
ftr-426	1613	60	bells.450	bells.450	NOUN
ftr-426	1613	61	1	1	NUM
ftr-426	1613	62	.	.	PUNCT
ftr-426	1613	63	application	application	NOUN
ftr-426	1613	64	to	to	ADP
ftr-426	1613	65	the	the	DET
ftr-426	1613	66	bell	bell	PROPN
ftr-426	1613	67	family	family	NOUN
ftr-426	1613	68	,	,	PUNCT
ftr-426	1613	69	hypothetical	hypothetical	ADJ
ftr-426	1613	70	disaster	disaster	NOUN
ftr-426	1613	71	victims	victim	NOUN
ftr-426	1613	72	undoubtedly	undoubtedly	ADV
ftr-426	1613	73	,	,	PUNCT
ftr-426	1613	74	2003	2003	NUM
ftr-426	1613	75	was	be	AUX
ftr-426	1613	76	a	a	DET
ftr-426	1613	77	difficult	difficult	ADJ
ftr-426	1613	78	year	year	NOUN
ftr-426	1613	79	for	for	ADP
ftr-426	1613	80	the	the	DET
ftr-426	1613	81	bells	bell	NOUN
ftr-426	1613	82	.	.	PUNCT
ftr-426	1614	1	the	the	DET
ftr-426	1614	2	financial	financial	ADJ
ftr-426	1614	3	burden	burden	NOUN
ftr-426	1614	4	of	of	ADP
ftr-426	1614	5	losing	lose	VERB
ftr-426	1614	6	a	a	DET
ftr-426	1614	7	home	home	NOUN
ftr-426	1614	8	and	and	CCONJ
ftr-426	1614	9	business	business	NOUN
ftr-426	1614	10	even	even	ADV
ftr-426	1614	11	with	with	ADP
ftr-426	1614	12	insurance	insurance	NOUN
ftr-426	1614	13	coverage	coverage	NOUN
ftr-426	1614	14	can	can	AUX
ftr-426	1614	15	be	be	AUX
ftr-426	1614	16	devastating	devastating	ADJ
ftr-426	1614	17	.	.	PUNCT
ftr-426	1615	1	the	the	DET
ftr-426	1615	2	fire	fire	NOUN
ftr-426	1615	3	turned	turn	VERB
ftr-426	1615	4	the	the	DET
ftr-426	1615	5	bells	bell	NOUN
ftr-426	1615	6	’	'	PUNCT
ftr-426	1615	7	profitable	profitable	ADJ
ftr-426	1615	8	business	business	NOUN
ftr-426	1615	9	into	into	ADP
ftr-426	1615	10	ashes	ashe	NOUN
ftr-426	1615	11	.	.	PUNCT
ftr-426	1616	1	the	the	DET
ftr-426	1616	2	bells	bell	NOUN
ftr-426	1616	3	business	business	NOUN
ftr-426	1616	4	income	income	NOUN
ftr-426	1616	5	ceased	cease	VERB
ftr-426	1616	6	at	at	ADP
ftr-426	1616	7	3:00	3:00	NUM
ftr-426	1616	8	a.m.	a.m.	NOUN
ftr-426	1616	9	on	on	ADP
ftr-426	1616	10	october	october	PROPN
ftr-426	1616	11	26	26	NUM
ftr-426	1616	12	,	,	PUNCT
ftr-426	1616	13	2003	2003	NUM
ftr-426	1616	14	.	.	PUNCT
ftr-426	1617	1	while	while	SCONJ
ftr-426	1617	2	they	they	PRON
ftr-426	1617	3	had	have	VERB
ftr-426	1617	4	some	some	DET
ftr-426	1617	5	insurance	insurance	NOUN
ftr-426	1617	6	coverage	coverage	NOUN
ftr-426	1617	7	of	of	ADP
ftr-426	1617	8	their	their	PRON
ftr-426	1617	9	lost	lose	VERB
ftr-426	1617	10	business	business	NOUN
ftr-426	1617	11	income	income	NOUN
ftr-426	1617	12	,	,	PUNCT
ftr-426	1617	13	the	the	DET
ftr-426	1617	14	bells	bell	NOUN
ftr-426	1617	15	expect	expect	VERB
ftr-426	1617	16	that	that	SCONJ
ftr-426	1617	17	the	the	DET
ftr-426	1617	18	wildcat	wildcat	PROPN
ftr-426	1617	19	canyon	canyon	NOUN
ftr-426	1617	20	laundromat	laundromat	NOUN
ftr-426	1617	21	will	will	AUX
ftr-426	1617	22	generate	generate	VERB
ftr-426	1617	23	an	an	DET
ftr-426	1617	24	operating	operating	NOUN
ftr-426	1617	25	loss	loss	NOUN
ftr-426	1617	26	in	in	ADP
ftr-426	1617	27	2003	2003	NUM
ftr-426	1617	28	.	.	PUNCT
ftr-426	1618	1	in	in	ADP
ftr-426	1618	2	addition	addition	NOUN
ftr-426	1618	3	to	to	ADP
ftr-426	1618	4	their	their	PRON
ftr-426	1618	5	business	business	NOUN
ftr-426	1618	6	operating	operating	NOUN
ftr-426	1618	7	loss	loss	NOUN
ftr-426	1618	8	,	,	PUNCT
ftr-426	1618	9	the	the	DET
ftr-426	1618	10	bells	bell	NOUN
ftr-426	1618	11	have	have	VERB
ftr-426	1618	12	a	a	DET
ftr-426	1618	13	$	$	SYM
ftr-426	1618	14	55,000	55,000	NUM
ftr-426	1618	15	business	business	NOUN
ftr-426	1618	16	casualty	casualty	NOUN
ftr-426	1618	17	loss	loss	NOUN
ftr-426	1618	18	deduction	deduction	NOUN
ftr-426	1618	19	that	that	PRON
ftr-426	1618	20	will	will	AUX
ftr-426	1618	21	increase	increase	VERB
ftr-426	1618	22	their	their	PRON
ftr-426	1618	23	business	business	NOUN
ftr-426	1618	24	loss	loss	NOUN
ftr-426	1618	25	.	.	PUNCT
ftr-426	1619	1	if	if	SCONJ
ftr-426	1619	2	the	the	DET
ftr-426	1619	3	bells	bell	NOUN
ftr-426	1619	4	business	business	NOUN
ftr-426	1619	5	loss	loss	NOUN
ftr-426	1619	6	combined	combine	VERB
ftr-426	1619	7	with	with	ADP
ftr-426	1619	8	their	their	PRON
ftr-426	1619	9	personal	personal	ADJ
ftr-426	1619	10	casualty	casualty	NOUN
ftr-426	1619	11	loss	loss	NOUN
ftr-426	1619	12	of	of	ADP
ftr-426	1619	13	approximately	approximately	ADV
ftr-426	1619	14	$	$	SYM
ftr-426	1619	15	9,900	9,900	NUM
ftr-426	1619	16	exceeds	exceed	VERB
ftr-426	1619	17	their	their	PRON
ftr-426	1619	18	other	other	ADJ
ftr-426	1619	19	business	business	NOUN
ftr-426	1619	20	and	and	CCONJ
ftr-426	1619	21	net	net	ADJ
ftr-426	1619	22	nonbusiness	nonbusiness	NOUN
ftr-426	1619	23	income	income	NOUN
ftr-426	1619	24	they	they	PRON
ftr-426	1619	25	will	will	AUX
ftr-426	1619	26	have	have	VERB
ftr-426	1619	27	a	a	DET
ftr-426	1619	28	net	net	ADJ
ftr-426	1619	29	operating	operating	NOUN
ftr-426	1619	30	loss	loss	NOUN
ftr-426	1619	31	in	in	ADP
ftr-426	1619	32	2003	2003	NUM
ftr-426	1619	33	.	.	PUNCT
ftr-426	1620	1	under	under	ADP
ftr-426	1620	2	the	the	DET
ftr-426	1620	3	code	code	NOUN
ftr-426	1620	4	,	,	PUNCT
ftr-426	1620	5	the	the	DET
ftr-426	1620	6	bells	bell	NOUN
ftr-426	1620	7	can	can	AUX
ftr-426	1620	8	carry	carry	VERB
ftr-426	1620	9	back	back	ADV
ftr-426	1620	10	their	their	PRON
ftr-426	1620	11	2003	2003	NUM
ftr-426	1620	12	net	net	ADJ
ftr-426	1620	13	operating	operating	NOUN
ftr-426	1620	14	loss	loss	NOUN
ftr-426	1620	15	deduction	deduction	NOUN
ftr-426	1620	16	to	to	PART
ftr-426	1620	17	offset	offset	VERB
ftr-426	1620	18	any	any	DET
ftr-426	1620	19	taxable	taxable	ADJ
ftr-426	1620	20	income	income	NOUN
ftr-426	1620	21	first	first	ADV
ftr-426	1620	22	in	in	ADP
ftr-426	1620	23	2000	2000	NUM
ftr-426	1620	24	,	,	PUNCT
ftr-426	1620	25	second	second	ADJ
ftr-426	1620	26	in	in	ADP
ftr-426	1620	27	2001	2001	NUM
ftr-426	1620	28	and	and	CCONJ
ftr-426	1620	29	finally	finally	ADV
ftr-426	1620	30	in	in	ADP
ftr-426	1620	31	2002.451	2002.451	NUM
ftr-426	1620	32	this	this	DET
ftr-426	1620	33	carryback	carryback	NOUN
ftr-426	1620	34	could	could	AUX
ftr-426	1620	35	generate	generate	VERB
ftr-426	1620	36	tax	tax	NOUN
ftr-426	1620	37	refunds	refund	NOUN
ftr-426	1620	38	of	of	ADP
ftr-426	1620	39	prior	prior	ADJ
ftr-426	1620	40	year	year	NOUN
ftr-426	1620	41	taxes	taxis	NOUN
ftr-426	1620	42	paid	pay	VERB
ftr-426	1620	43	for	for	ADP
ftr-426	1620	44	the	the	DET
ftr-426	1620	45	bells	bell	NOUN
ftr-426	1620	46	freeing	free	VERB
ftr-426	1620	47	up	up	ADP
ftr-426	1620	48	much	much	ADV
ftr-426	1620	49	needed	need	VERB
ftr-426	1620	50	cash	cash	NOUN
ftr-426	1620	51	by	by	ADP
ftr-426	1620	52	mid	mid	ADJ
ftr-426	1620	53	-	-	NOUN
ftr-426	1620	54	year	year	NOUN
ftr-426	1620	55	2004.452	2004.452	NUM
ftr-426	1620	56	any	any	DET
ftr-426	1620	57	net	net	ADJ
ftr-426	1620	58	operating	operating	NOUN
ftr-426	1620	59	losses	loss	NOUN
ftr-426	1620	60	that	that	PRON
ftr-426	1620	61	are	be	AUX
ftr-426	1620	62	not	not	PART
ftr-426	1620	63	used	use	VERB
ftr-426	1620	64	in	in	ADP
ftr-426	1620	65	2000	2000	NUM
ftr-426	1620	66	,	,	PUNCT
ftr-426	1620	67	2001	2001	NUM
ftr-426	1620	68	and	and	CCONJ
ftr-426	1620	69	2002	2002	NUM
ftr-426	1620	70	can	can	AUX
ftr-426	1620	71	be	be	AUX
ftr-426	1620	72	carried	carry	VERB
ftr-426	1620	73	forward	forward	ADV
ftr-426	1620	74	to	to	ADP
ftr-426	1620	75	2004	2004	NUM
ftr-426	1620	76	through	through	ADP
ftr-426	1620	77	2023	2023	NUM
ftr-426	1620	78	to	to	PART
ftr-426	1620	79	offset	offset	VERB
ftr-426	1620	80	future	future	ADJ
ftr-426	1620	81	taxable	taxable	ADJ
ftr-426	1620	82	income	income	NOUN
ftr-426	1620	83	.	.	PUNCT
ftr-426	1621	1	because	because	SCONJ
ftr-426	1621	2	the	the	DET
ftr-426	1621	3	bell	bell	PROPN
ftr-426	1621	4	family	family	NOUN
ftr-426	1621	5	has	have	VERB
ftr-426	1621	6	adequate	adequate	ADJ
ftr-426	1621	7	taxable	taxable	ADJ
ftr-426	1621	8	income	income	NOUN
ftr-426	1621	9	in	in	ADP
ftr-426	1621	10	2000	2000	NUM
ftr-426	1621	11	,	,	PUNCT
ftr-426	1621	12	they	they	PRON
ftr-426	1621	13	will	will	AUX
ftr-426	1621	14	be	be	AUX
ftr-426	1621	15	able	able	ADJ
ftr-426	1621	16	to	to	PART
ftr-426	1621	17	generate	generate	VERB
ftr-426	1621	18	a	a	DET
ftr-426	1621	19	refund	refund	NOUN
ftr-426	1621	20	of	of	ADP
ftr-426	1621	21	taxes	taxis	NOUN
ftr-426	1621	22	from	from	ADP
ftr-426	1621	23	their	their	PRON
ftr-426	1621	24	net	net	ADJ
ftr-426	1621	25	operating	operating	NOUN
ftr-426	1621	26	loss	loss	NOUN
ftr-426	1621	27	carryback	carryback	NOUN
ftr-426	1621	28	shortly	shortly	ADV
ftr-426	1621	29	after	after	SCONJ
ftr-426	1621	30	they	they	PRON
ftr-426	1621	31	file	file	VERB
ftr-426	1621	32	their	their	PRON
ftr-426	1621	33	2003	2003	NUM
ftr-426	1621	34	tax	tax	NOUN
ftr-426	1621	35	return	return	NOUN
ftr-426	1621	36	as	as	ADV
ftr-426	1621	37	soon	soon	ADV
ftr-426	1621	38	as	as	ADP
ftr-426	1621	39	practicable	practicable	ADJ
ftr-426	1621	40	in	in	ADP
ftr-426	1621	41	2004	2004	NUM
ftr-426	1621	42	.	.	PUNCT
ftr-426	1622	1	while	while	SCONJ
ftr-426	1622	2	this	this	PRON
ftr-426	1622	3	is	be	AUX
ftr-426	1622	4	not	not	PART
ftr-426	1622	5	quite	quite	ADV
ftr-426	1622	6	as	as	ADV
ftr-426	1622	7	fast	fast	ADJ
ftr-426	1622	8	as	as	SCONJ
ftr-426	1622	9	compared	compare	VERB
ftr-426	1622	10	to	to	ADP
ftr-426	1622	11	how	how	SCONJ
ftr-426	1622	12	quickly	quickly	ADV
ftr-426	1622	13	they	they	PRON
ftr-426	1622	14	would	would	AUX
ftr-426	1622	15	have	have	AUX
ftr-426	1622	16	received	receive	VERB
ftr-426	1622	17	their	their	PRON
ftr-426	1622	18	refund	refund	NOUN
ftr-426	1622	19	if	if	SCONJ
ftr-426	1622	20	they	they	PRON
ftr-426	1622	21	had	have	AUX
ftr-426	1622	22	amended	amend	VERB
ftr-426	1622	23	their	their	PRON
ftr-426	1622	24	2002	2002	NUM
ftr-426	1622	25	tax	tax	NOUN
ftr-426	1622	26	returns	return	NOUN
ftr-426	1622	27	,	,	PUNCT
ftr-426	1622	28	the	the	DET
ftr-426	1622	29	delay	delay	NOUN
ftr-426	1622	30	should	should	AUX
ftr-426	1622	31	not	not	PART
ftr-426	1622	32	be	be	AUX
ftr-426	1622	33	significant	significant	ADJ
ftr-426	1622	34	because	because	SCONJ
ftr-426	1622	35	the	the	DET
ftr-426	1622	36	fire	fire	NOUN
ftr-426	1622	37	occurred	occur	VERB
ftr-426	1622	38	so	so	ADV
ftr-426	1622	39	close	close	ADV
ftr-426	1622	40	to	to	ADP
ftr-426	1622	41	the	the	DET
ftr-426	1622	42	end	end	NOUN
ftr-426	1622	43	of	of	ADP
ftr-426	1622	44	the	the	DET
ftr-426	1622	45	2003	2003	NUM
ftr-426	1622	46	tax	tax	NOUN
ftr-426	1622	47	year	year	NOUN
ftr-426	1622	48	.	.	PUNCT
ftr-426	1623	1	the	the	DET
ftr-426	1623	2	bells	bell	NOUN
ftr-426	1623	3	may	may	AUX
ftr-426	1623	4	be	be	AUX
ftr-426	1623	5	motivated	motivate	VERB
ftr-426	1623	6	by	by	ADP
ftr-426	1623	7	a	a	DET
ftr-426	1623	8	potentially	potentially	ADV
ftr-426	1623	9	large	large	ADJ
ftr-426	1623	10	cash	cash	NOUN
ftr-426	1623	11	refund	refund	NOUN
ftr-426	1623	12	to	to	PART
ftr-426	1623	13	file	file	VERB
ftr-426	1623	14	their	their	PRON
ftr-426	1623	15	2003	2003	NUM
ftr-426	1623	16	tax	tax	NOUN
ftr-426	1623	17	return	return	NOUN
ftr-426	1623	18	as	as	ADV
ftr-426	1623	19	early	early	ADV
ftr-426	1623	20	as	as	ADP
ftr-426	1623	21	possible	possible	ADJ
ftr-426	1623	22	in	in	ADP
ftr-426	1623	23	2004	2004	NUM
ftr-426	1623	24	.	.	PUNCT
ftr-426	1624	1	1014	1014	NUM
ftr-426	1624	2	florida	florida	PROPN
ftr-426	1624	3	tax	tax	PROPN
ftr-426	1624	4	review	review	NOUN
ftr-426	1624	5	[	[	X
ftr-426	1624	6	vol.6:10	vol.6:10	NOUN
ftr-426	1624	7	453	453	NUM
ftr-426	1624	8	.	.	PUNCT
ftr-426	1625	1	see	see	VERB
ftr-426	1625	2	internal	internal	ADJ
ftr-426	1625	3	revenue	revenue	NOUN
ftr-426	1625	4	service	service	NOUN
ftr-426	1625	5	,	,	PUNCT
ftr-426	1625	6	casualties	casualty	NOUN
ftr-426	1625	7	,	,	PUNCT
ftr-426	1625	8	disaster	disaster	NOUN
ftr-426	1625	9	,	,	PUNCT
ftr-426	1625	10	and	and	CCONJ
ftr-426	1625	11	thefts	theft	NOUN
ftr-426	1625	12	,	,	PUNCT
ftr-426	1625	13	pub	pub	NOUN
ftr-426	1625	14	.	.	PUNCT
ftr-426	1626	1	547	547	NUM
ftr-426	1626	2	,	,	PUNCT
ftr-426	1626	3	at	at	ADP
ftr-426	1626	4	introduction	introduction	NOUN
ftr-426	1626	5	.	.	PUNCT
ftr-426	1627	1	454	454	NUM
ftr-426	1627	2	.	.	PUNCT
ftr-426	1627	3	irc	irc	PROPN
ftr-426	1627	4	§	§	PROPN
ftr-426	1627	5	163(h	163(h	PROPN
ftr-426	1627	6	)	)	PUNCT
ftr-426	1627	7	.	.	PUNCT
ftr-426	1628	1	455	455	NUM
ftr-426	1628	2	.	.	PUNCT
ftr-426	1629	1	temp	temp	NOUN
ftr-426	1629	2	.	.	PUNCT
ftr-426	1630	1	regs	regs	PROPN
ftr-426	1630	2	.	.	PUNCT
ftr-426	1631	1	§	§	PROPN
ftr-426	1631	2	1.163	1.163	NUM
ftr-426	1631	3	-	-	SYM
ftr-426	1631	4	8	8	NUM
ftr-426	1631	5	t.	t.	NOUN
ftr-426	1631	6	456	456	NUM
ftr-426	1631	7	.	.	PUNCT
ftr-426	1632	1	i	i	PRON
ftr-426	1632	2	d.	d.	PROPN
ftr-426	1632	3	;	;	PUNCT
ftr-426	1632	4	irc	irc	PROPN
ftr-426	1632	5	§	§	PROPN
ftr-426	1632	6	163(h	163(h	PROPN
ftr-426	1632	7	)	)	PUNCT
ftr-426	1632	8	.	.	PUNCT
ftr-426	1633	1	457	457	NUM
ftr-426	1633	2	.	.	PUNCT
ftr-426	1634	1	see	see	VERB
ftr-426	1634	2	rev	rev	PROPN
ftr-426	1634	3	.	.	PUNCT
ftr-426	1634	4	rul	rul	NOUN
ftr-426	1634	5	.	.	PUNCT
ftr-426	1635	1	96	96	NUM
ftr-426	1635	2	-	-	SYM
ftr-426	1635	3	32	32	NUM
ftr-426	1635	4	,	,	PUNCT
ftr-426	1635	5	1996	1996	NUM
ftr-426	1635	6	-	-	SYM
ftr-426	1635	7	1	1	NUM
ftr-426	1635	8	c.b	c.b	PROPN
ftr-426	1635	9	.	.	PROPN
ftr-426	1635	10	177	177	NUM
ftr-426	1635	11	(	(	PUNCT
ftr-426	1635	12	addressing	address	VERB
ftr-426	1635	13	the	the	DET
ftr-426	1635	14	question	question	NOUN
ftr-426	1635	15	of	of	ADP
ftr-426	1635	16	deductibility	deductibility	NOUN
ftr-426	1635	17	of	of	ADP
ftr-426	1635	18	home	home	NOUN
ftr-426	1635	19	mortgage	mortgage	NOUN
ftr-426	1635	20	interest	interest	NOUN
ftr-426	1635	21	on	on	ADP
ftr-426	1635	22	two	two	NUM
ftr-426	1635	23	residences	residence	NOUN
ftr-426	1635	24	destroyed	destroy	VERB
ftr-426	1635	25	by	by	ADP
ftr-426	1635	26	a	a	DET
ftr-426	1635	27	tornado	tornado	NOUN
ftr-426	1635	28	and	and	CCONJ
ftr-426	1635	29	an	an	DET
ftr-426	1635	30	earthquake	earthquake	NOUN
ftr-426	1635	31	)	)	PUNCT
ftr-426	1635	32	.	.	PUNCT
ftr-426	1636	1	458	458	NUM
ftr-426	1636	2	.	.	PUNCT
ftr-426	1637	1	irc	irc	PROPN
ftr-426	1637	2	§	§	PROPN
ftr-426	1637	3	163(h)(2)(a	163(h)(2)(a	NUM
ftr-426	1637	4	)	)	PUNCT
ftr-426	1637	5	(	(	PUNCT
ftr-426	1637	6	noting	note	VERB
ftr-426	1637	7	that	that	SCONJ
ftr-426	1637	8	the	the	DET
ftr-426	1637	9	trade	trade	NOUN
ftr-426	1637	10	or	or	CCONJ
ftr-426	1637	11	business	business	NOUN
ftr-426	1637	12	may	may	AUX
ftr-426	1637	13	not	not	PART
ftr-426	1637	14	be	be	AUX
ftr-426	1637	15	in	in	ADP
ftr-426	1637	16	one	one	NUM
ftr-426	1637	17	’s	’s	PART
ftr-426	1637	18	capacity	capacity	NOUN
ftr-426	1637	19	as	as	ADP
ftr-426	1637	20	an	an	DET
ftr-426	1637	21	employee	employee	NOUN
ftr-426	1637	22	)	)	PUNCT
ftr-426	1637	23	.	.	PUNCT
ftr-426	1638	1	459	459	NUM
ftr-426	1638	2	.	.	PUNCT
ftr-426	1639	1	irc	irc	PROPN
ftr-426	1639	2	§	§	PROPN
ftr-426	1639	3	§	§	PROPN
ftr-426	1639	4	163(h)(2)(c	163(h)(2)(c	PROPN
ftr-426	1639	5	)	)	PUNCT
ftr-426	1639	6	(	(	PUNCT
ftr-426	1639	7	including	include	VERB
ftr-426	1639	8	as	as	ADP
ftr-426	1639	9	deductible	deductible	ADJ
ftr-426	1639	10	interest	interest	NOUN
ftr-426	1639	11	any	any	DET
ftr-426	1639	12	interest	interest	NOUN
ftr-426	1639	13	taken	take	VERB
ftr-426	1639	14	into	into	ADP
ftr-426	1639	15	account	account	NOUN
ftr-426	1639	16	in	in	ADP
ftr-426	1639	17	computing	compute	VERB
ftr-426	1639	18	income	income	NOUN
ftr-426	1639	19	or	or	CCONJ
ftr-426	1639	20	loss	loss	NOUN
ftr-426	1639	21	from	from	ADP
ftr-426	1639	22	a	a	DET
ftr-426	1639	23	passive	passive	ADJ
ftr-426	1639	24	activity	activity	NOUN
ftr-426	1639	25	)	)	PUNCT
ftr-426	1639	26	,	,	PUNCT
ftr-426	1639	27	469(c)(2	469(c)(2	NUM
ftr-426	1639	28	)	)	PUNCT
ftr-426	1639	29	(	(	PUNCT
ftr-426	1639	30	stating	state	VERB
ftr-426	1639	31	that	that	SCONJ
ftr-426	1639	32	all	all	DET
ftr-426	1639	33	rental	rental	ADJ
ftr-426	1639	34	activities	activity	NOUN
ftr-426	1639	35	are	be	AUX
ftr-426	1639	36	passive	passive	ADJ
ftr-426	1639	37	activities	activity	NOUN
ftr-426	1639	38	)	)	PUNCT
ftr-426	1639	39	.	.	PUNCT
ftr-426	1640	1	460	460	NUM
ftr-426	1640	2	.	.	PUNCT
ftr-426	1641	1	see	see	VERB
ftr-426	1641	2	irc	irc	PROPN
ftr-426	1641	3	§	§	PROPN
ftr-426	1641	4	§	§	PROPN
ftr-426	1641	5	62(a)(1	62(a)(1	NUM
ftr-426	1641	6	)	)	PUNCT
ftr-426	1641	7	;	;	PUNCT
ftr-426	1641	8	63(d	63(d	NUM
ftr-426	1641	9	)	)	PUNCT
ftr-426	1641	10	.	.	PUNCT
ftr-426	1642	1	before	before	SCONJ
ftr-426	1642	2	they	they	PRON
ftr-426	1642	3	file	file	VERB
ftr-426	1642	4	their	their	PRON
ftr-426	1642	5	2003	2003	NUM
ftr-426	1642	6	tax	tax	NOUN
ftr-426	1642	7	return	return	NOUN
ftr-426	1642	8	,	,	PUNCT
ftr-426	1642	9	the	the	DET
ftr-426	1642	10	bells	bell	NOUN
ftr-426	1642	11	will	will	AUX
ftr-426	1642	12	have	have	VERB
ftr-426	1642	13	to	to	PART
ftr-426	1642	14	understand	understand	VERB
ftr-426	1642	15	all	all	PRON
ftr-426	1642	16	of	of	ADP
ftr-426	1642	17	the	the	DET
ftr-426	1642	18	tax	tax	NOUN
ftr-426	1642	19	consequences	consequence	NOUN
ftr-426	1642	20	of	of	ADP
ftr-426	1642	21	the	the	DET
ftr-426	1642	22	wildfires	wildfire	NOUN
ftr-426	1642	23	.	.	PUNCT
ftr-426	1643	1	the	the	DET
ftr-426	1643	2	bells	bell	NOUN
ftr-426	1643	3	are	be	AUX
ftr-426	1643	4	wondering	wonder	VERB
ftr-426	1643	5	about	about	ADP
ftr-426	1643	6	one	one	NUM
ftr-426	1643	7	of	of	ADP
ftr-426	1643	8	their	their	PRON
ftr-426	1643	9	most	most	ADV
ftr-426	1643	10	significant	significant	ADJ
ftr-426	1643	11	pre	pre	ADJ
ftr-426	1643	12	-	-	ADJ
ftr-426	1643	13	fire	fire	ADJ
ftr-426	1643	14	tax	tax	NOUN
ftr-426	1643	15	deductions	deduction	NOUN
ftr-426	1643	16	,	,	PUNCT
ftr-426	1643	17	the	the	DET
ftr-426	1643	18	deduction	deduction	NOUN
ftr-426	1643	19	for	for	ADP
ftr-426	1643	20	interest	interest	NOUN
ftr-426	1643	21	paid	pay	VERB
ftr-426	1643	22	on	on	ADP
ftr-426	1643	23	their	their	PRON
ftr-426	1643	24	home	home	NOUN
ftr-426	1643	25	mortgage	mortgage	NOUN
ftr-426	1643	26	.	.	PUNCT
ftr-426	1644	1	the	the	DET
ftr-426	1644	2	bells	bell	NOUN
ftr-426	1644	3	are	be	AUX
ftr-426	1644	4	struggling	struggle	VERB
ftr-426	1644	5	to	to	PART
ftr-426	1644	6	continue	continue	VERB
ftr-426	1644	7	to	to	PART
ftr-426	1644	8	make	make	VERB
ftr-426	1644	9	payments	payment	NOUN
ftr-426	1644	10	on	on	ADP
ftr-426	1644	11	their	their	PRON
ftr-426	1644	12	home	home	NOUN
ftr-426	1644	13	mortgage	mortgage	NOUN
ftr-426	1644	14	,	,	PUNCT
ftr-426	1644	15	but	but	CCONJ
ftr-426	1644	16	wonder	wonder	VERB
ftr-426	1644	17	about	about	ADP
ftr-426	1644	18	the	the	DET
ftr-426	1644	19	deductibility	deductibility	NOUN
ftr-426	1644	20	of	of	ADP
ftr-426	1644	21	the	the	DET
ftr-426	1644	22	interest	interest	NOUN
ftr-426	1644	23	paid	pay	VERB
ftr-426	1644	24	now	now	ADV
ftr-426	1644	25	that	that	SCONJ
ftr-426	1644	26	their	their	PRON
ftr-426	1644	27	home	home	NOUN
ftr-426	1644	28	is	be	AUX
ftr-426	1644	29	a	a	DET
ftr-426	1644	30	pile	pile	NOUN
ftr-426	1644	31	of	of	ADP
ftr-426	1644	32	ashes	ashe	NOUN
ftr-426	1644	33	.	.	PUNCT
ftr-426	1645	1	e.	e.	PROPN
ftr-426	1645	2	deductibility	deductibility	PROPN
ftr-426	1645	3	of	of	ADP
ftr-426	1645	4	interest	interest	NOUN
ftr-426	1645	5	expense	expense	NOUN
ftr-426	1645	6	under	under	ADP
ftr-426	1645	7	the	the	DET
ftr-426	1645	8	code	code	NOUN
ftr-426	1645	9	,	,	PUNCT
ftr-426	1645	10	certain	certain	ADJ
ftr-426	1645	11	interest	interest	NOUN
ftr-426	1645	12	expense	expense	NOUN
ftr-426	1645	13	paid	pay	VERB
ftr-426	1645	14	or	or	CCONJ
ftr-426	1645	15	accrued	accrue	VERB
ftr-426	1645	16	within	within	ADP
ftr-426	1645	17	the	the	DET
ftr-426	1645	18	tax	tax	NOUN
ftr-426	1645	19	year	year	NOUN
ftr-426	1645	20	is	be	AUX
ftr-426	1645	21	deductible	deductible	ADJ
ftr-426	1645	22	from	from	ADP
ftr-426	1645	23	gross	gross	ADJ
ftr-426	1645	24	income.453	income.453	NOUN
ftr-426	1645	25	personal	personal	ADJ
ftr-426	1645	26	interest	interest	NOUN
ftr-426	1645	27	,	,	PUNCT
ftr-426	1645	28	other	other	ADJ
ftr-426	1645	29	than	than	ADP
ftr-426	1645	30	trade	trade	NOUN
ftr-426	1645	31	or	or	CCONJ
ftr-426	1645	32	business	business	NOUN
ftr-426	1645	33	and	and	CCONJ
ftr-426	1645	34	rental	rental	ADJ
ftr-426	1645	35	activity	activity	NOUN
ftr-426	1645	36	interest	interest	NOUN
ftr-426	1645	37	,	,	PUNCT
ftr-426	1645	38	investment	investment	NOUN
ftr-426	1645	39	interest	interest	NOUN
ftr-426	1645	40	and	and	CCONJ
ftr-426	1645	41	qualified	qualified	ADJ
ftr-426	1645	42	residence	residence	NOUN
ftr-426	1645	43	interest	interest	NOUN
ftr-426	1645	44	,	,	PUNCT
ftr-426	1645	45	is	be	AUX
ftr-426	1645	46	generally	generally	ADV
ftr-426	1645	47	not	not	PART
ftr-426	1645	48	deductible.454	deductible.454	VERB
ftr-426	1645	49	therefore	therefore	ADV
ftr-426	1645	50	,	,	PUNCT
ftr-426	1645	51	whether	whether	SCONJ
ftr-426	1645	52	or	or	CCONJ
ftr-426	1645	53	not	not	PART
ftr-426	1645	54	interest	interest	NOUN
ftr-426	1645	55	is	be	AUX
ftr-426	1645	56	deductible	deductible	ADJ
ftr-426	1645	57	depends	depend	VERB
ftr-426	1645	58	upon	upon	SCONJ
ftr-426	1645	59	tracing	trace	VERB
ftr-426	1645	60	a	a	DET
ftr-426	1645	61	taxpayer	taxpayer	NOUN
ftr-426	1645	62	’s	’s	PART
ftr-426	1645	63	loan	loan	NOUN
ftr-426	1645	64	proceeds	proceed	NOUN
ftr-426	1645	65	to	to	ADP
ftr-426	1645	66	the	the	DET
ftr-426	1645	67	designated	designate	VERB
ftr-426	1645	68	use.455	use.455	PROPN
ftr-426	1645	69	if	if	SCONJ
ftr-426	1645	70	loan	loan	NOUN
ftr-426	1645	71	proceeds	proceed	NOUN
ftr-426	1645	72	can	can	AUX
ftr-426	1645	73	be	be	AUX
ftr-426	1645	74	traced	trace	VERB
ftr-426	1645	75	to	to	ADP
ftr-426	1645	76	a	a	DET
ftr-426	1645	77	use	use	NOUN
ftr-426	1645	78	that	that	PRON
ftr-426	1645	79	falls	fall	VERB
ftr-426	1645	80	into	into	ADP
ftr-426	1645	81	one	one	NUM
ftr-426	1645	82	of	of	ADP
ftr-426	1645	83	a	a	DET
ftr-426	1645	84	few	few	ADJ
ftr-426	1645	85	specific	specific	ADJ
ftr-426	1645	86	categories	category	NOUN
ftr-426	1645	87	,	,	PUNCT
ftr-426	1645	88	then	then	ADV
ftr-426	1645	89	the	the	DET
ftr-426	1645	90	taxpayer	taxpayer	NOUN
ftr-426	1645	91	may	may	AUX
ftr-426	1645	92	deduct	deduct	VERB
ftr-426	1645	93	the	the	DET
ftr-426	1645	94	interest.456	interest.456	NOUN
ftr-426	1645	95	when	when	SCONJ
ftr-426	1645	96	property	property	NOUN
ftr-426	1645	97	has	have	AUX
ftr-426	1645	98	been	be	AUX
ftr-426	1645	99	destroyed	destroy	VERB
ftr-426	1645	100	and	and	CCONJ
ftr-426	1645	101	it	it	PRON
ftr-426	1645	102	can	can	AUX
ftr-426	1645	103	no	no	ADV
ftr-426	1645	104	longer	long	ADV
ftr-426	1645	105	be	be	AUX
ftr-426	1645	106	used	use	VERB
ftr-426	1645	107	for	for	ADP
ftr-426	1645	108	its	its	PRON
ftr-426	1645	109	original	original	ADJ
ftr-426	1645	110	purpose	purpose	NOUN
ftr-426	1645	111	,	,	PUNCT
ftr-426	1645	112	what	what	PRON
ftr-426	1645	113	is	be	AUX
ftr-426	1645	114	the	the	DET
ftr-426	1645	115	character	character	NOUN
ftr-426	1645	116	of	of	ADP
ftr-426	1645	117	the	the	DET
ftr-426	1645	118	interest	interest	NOUN
ftr-426	1645	119	paid	pay	VERB
ftr-426	1645	120	on	on	ADP
ftr-426	1645	121	mortgages	mortgage	NOUN
ftr-426	1645	122	securing	secure	VERB
ftr-426	1645	123	the	the	DET
ftr-426	1645	124	property?457	property?457	NOUN
ftr-426	1645	125	many	many	ADJ
ftr-426	1645	126	disaster	disaster	NOUN
ftr-426	1645	127	victims	victim	NOUN
ftr-426	1645	128	,	,	PUNCT
ftr-426	1645	129	like	like	SCONJ
ftr-426	1645	130	the	the	DET
ftr-426	1645	131	bells	bell	NOUN
ftr-426	1645	132	must	must	AUX
ftr-426	1645	133	address	address	VERB
ftr-426	1645	134	this	this	DET
ftr-426	1645	135	issue	issue	NOUN
ftr-426	1645	136	as	as	SCONJ
ftr-426	1645	137	they	they	PRON
ftr-426	1645	138	struggle	struggle	VERB
ftr-426	1645	139	through	through	ADP
ftr-426	1645	140	the	the	DET
ftr-426	1645	141	rebuilding	rebuilding	NOUN
ftr-426	1645	142	process	process	NOUN
ftr-426	1645	143	.	.	PUNCT
ftr-426	1646	1	before	before	SCONJ
ftr-426	1646	2	this	this	DET
ftr-426	1646	3	article	article	NOUN
ftr-426	1646	4	addresses	address	VERB
ftr-426	1646	5	this	this	DET
ftr-426	1646	6	question	question	NOUN
ftr-426	1646	7	,	,	PUNCT
ftr-426	1646	8	the	the	DET
ftr-426	1646	9	article	article	NOUN
ftr-426	1646	10	will	will	AUX
ftr-426	1646	11	discuss	discuss	VERB
ftr-426	1646	12	the	the	DET
ftr-426	1646	13	deductibility	deductibility	NOUN
ftr-426	1646	14	of	of	ADP
ftr-426	1646	15	interest	interest	NOUN
ftr-426	1646	16	on	on	ADP
ftr-426	1646	17	sba	sba	PROPN
ftr-426	1646	18	disaster	disaster	NOUN
ftr-426	1646	19	loans	loan	NOUN
ftr-426	1646	20	.	.	PUNCT
ftr-426	1647	1	1	1	X
ftr-426	1647	2	.	.	X
ftr-426	1647	3	interest	interest	NOUN
ftr-426	1647	4	expense	expense	NOUN
ftr-426	1647	5	on	on	ADP
ftr-426	1647	6	sba	sba	PROPN
ftr-426	1647	7	disaster	disaster	NOUN
ftr-426	1647	8	loans	loan	NOUN
ftr-426	1647	9	a.	a.	NOUN
ftr-426	1647	10	business	business	PROPN
ftr-426	1647	11	loans	loan	NOUN
ftr-426	1647	12	sba	sba	PROPN
ftr-426	1647	13	disaster	disaster	NOUN
ftr-426	1647	14	loans	loan	NOUN
ftr-426	1647	15	may	may	AUX
ftr-426	1647	16	be	be	AUX
ftr-426	1647	17	made	make	VERB
ftr-426	1647	18	for	for	ADP
ftr-426	1647	19	a	a	DET
ftr-426	1647	20	variety	variety	NOUN
ftr-426	1647	21	of	of	ADP
ftr-426	1647	22	purposes	purpose	NOUN
ftr-426	1647	23	.	.	PUNCT
ftr-426	1648	1	if	if	SCONJ
ftr-426	1648	2	the	the	DET
ftr-426	1648	3	loan	loan	NOUN
ftr-426	1648	4	proceeds	proceed	NOUN
ftr-426	1648	5	are	be	AUX
ftr-426	1648	6	used	use	VERB
ftr-426	1648	7	in	in	ADP
ftr-426	1648	8	the	the	DET
ftr-426	1648	9	disaster	disaster	NOUN
ftr-426	1648	10	victim	victim	NOUN
ftr-426	1648	11	’s	’s	PART
ftr-426	1648	12	business	business	NOUN
ftr-426	1648	13	to	to	PART
ftr-426	1648	14	rebuild	rebuild	VERB
ftr-426	1648	15	or	or	CCONJ
ftr-426	1648	16	replenish	replenish	VERB
ftr-426	1648	17	lost	lose	VERB
ftr-426	1648	18	trade	trade	NOUN
ftr-426	1648	19	or	or	CCONJ
ftr-426	1648	20	business	business	NOUN
ftr-426	1648	21	real	real	ADJ
ftr-426	1648	22	or	or	CCONJ
ftr-426	1648	23	personal	personal	ADJ
ftr-426	1648	24	property	property	NOUN
ftr-426	1648	25	assets	asset	NOUN
ftr-426	1648	26	including	include	VERB
ftr-426	1648	27	inventory	inventory	NOUN
ftr-426	1648	28	,	,	PUNCT
ftr-426	1648	29	the	the	DET
ftr-426	1648	30	disaster	disaster	NOUN
ftr-426	1648	31	victim	victim	NOUN
ftr-426	1648	32	will	will	AUX
ftr-426	1648	33	be	be	AUX
ftr-426	1648	34	able	able	ADJ
ftr-426	1648	35	to	to	PART
ftr-426	1648	36	deduct	deduct	VERB
ftr-426	1648	37	the	the	DET
ftr-426	1648	38	interest	interest	NOUN
ftr-426	1648	39	on	on	ADP
ftr-426	1648	40	the	the	DET
ftr-426	1648	41	loan	loan	NOUN
ftr-426	1648	42	as	as	ADP
ftr-426	1648	43	a	a	DET
ftr-426	1648	44	trade	trade	NOUN
ftr-426	1648	45	or	or	CCONJ
ftr-426	1648	46	business	business	NOUN
ftr-426	1648	47	expense.458	expense.458	PROPN
ftr-426	1648	48	if	if	SCONJ
ftr-426	1648	49	the	the	DET
ftr-426	1648	50	disaster	disaster	NOUN
ftr-426	1648	51	victim	victim	NOUN
ftr-426	1648	52	uses	use	VERB
ftr-426	1648	53	loan	loan	NOUN
ftr-426	1648	54	proceeds	proceed	NOUN
ftr-426	1648	55	for	for	ADP
ftr-426	1648	56	rebuilding	rebuild	VERB
ftr-426	1648	57	or	or	CCONJ
ftr-426	1648	58	repurchasing	repurchase	VERB
ftr-426	1648	59	her	her	PRON
ftr-426	1648	60	real	real	ADJ
ftr-426	1648	61	and	and	CCONJ
ftr-426	1648	62	personal	personal	ADJ
ftr-426	1648	63	property	property	NOUN
ftr-426	1648	64	used	use	VERB
ftr-426	1648	65	in	in	ADP
ftr-426	1648	66	a	a	DET
ftr-426	1648	67	rental	rental	ADJ
ftr-426	1648	68	activity	activity	NOUN
ftr-426	1648	69	,	,	PUNCT
ftr-426	1648	70	the	the	DET
ftr-426	1648	71	interest	interest	NOUN
ftr-426	1648	72	paid	pay	VERB
ftr-426	1648	73	on	on	ADP
ftr-426	1648	74	the	the	DET
ftr-426	1648	75	loan	loan	NOUN
ftr-426	1648	76	will	will	AUX
ftr-426	1648	77	be	be	AUX
ftr-426	1648	78	deductible.459	deductible.459	NOUN
ftr-426	1648	79	this	this	DET
ftr-426	1648	80	interest	interest	NOUN
ftr-426	1648	81	is	be	AUX
ftr-426	1648	82	a	a	DET
ftr-426	1648	83	deduction	deduction	NOUN
ftr-426	1648	84	for	for	ADP
ftr-426	1648	85	adjusted	adjusted	ADJ
ftr-426	1648	86	gross	gross	ADJ
ftr-426	1648	87	income	income	NOUN
ftr-426	1648	88	and	and	CCONJ
ftr-426	1648	89	not	not	PART
ftr-426	1648	90	an	an	DET
ftr-426	1648	91	itemized	itemize	VERB
ftr-426	1648	92	deduction.460	deduction.460	VERB
ftr-426	1648	93	if	if	SCONJ
ftr-426	1648	94	the	the	DET
ftr-426	1648	95	taxpayer	taxpayer	NOUN
ftr-426	1648	96	’s	’s	PART
ftr-426	1648	97	expenses	expense	NOUN
ftr-426	1648	98	from	from	ADP
ftr-426	1648	99	her	her	PRON
ftr-426	1648	100	trade	trade	NOUN
ftr-426	1648	101	or	or	CCONJ
ftr-426	1648	102	business	business	NOUN
ftr-426	1648	103	or	or	CCONJ
ftr-426	1648	104	rental	rental	ADJ
ftr-426	1648	105	activity	activity	NOUN
ftr-426	1648	106	exceed	exceed	VERB
ftr-426	1648	107	her	her	PRON
ftr-426	1648	108	income	income	NOUN
ftr-426	1648	109	from	from	ADP
ftr-426	1648	110	the	the	DET
ftr-426	1648	111	activity	activity	NOUN
ftr-426	1648	112	,	,	PUNCT
ftr-426	1648	113	her	her	PRON
ftr-426	1648	114	2005	2005	NUM
ftr-426	1648	115	]	]	PUNCT
ftr-426	1648	116	anatomy	anatomy	NOUN
ftr-426	1648	117	of	of	ADP
ftr-426	1648	118	a	a	DET
ftr-426	1648	119	disaster	disaster	NOUN
ftr-426	1648	120	1015	1015	NUM
ftr-426	1648	121	461	461	NUM
ftr-426	1648	122	.	.	PUNCT
ftr-426	1649	1	see	see	VERB
ftr-426	1649	2	irc	irc	PROPN
ftr-426	1649	3	§	§	PROPN
ftr-426	1649	4	469	469	NUM
ftr-426	1649	5	(	(	PUNCT
ftr-426	1649	6	setting	set	VERB
ftr-426	1649	7	forth	forth	ADP
ftr-426	1649	8	limitations	limitation	NOUN
ftr-426	1649	9	for	for	ADP
ftr-426	1649	10	losses	loss	NOUN
ftr-426	1649	11	in	in	ADP
ftr-426	1649	12	trades	trade	NOUN
ftr-426	1649	13	or	or	CCONJ
ftr-426	1649	14	businesses	business	NOUN
ftr-426	1649	15	in	in	ADP
ftr-426	1649	16	which	which	PRON
ftr-426	1649	17	the	the	DET
ftr-426	1649	18	taxpayer	taxpayer	NOUN
ftr-426	1649	19	does	do	AUX
ftr-426	1649	20	not	not	PART
ftr-426	1649	21	materially	materially	ADV
ftr-426	1649	22	participate	participate	VERB
ftr-426	1649	23	and	and	CCONJ
ftr-426	1649	24	rental	rental	ADJ
ftr-426	1649	25	activities	activity	NOUN
ftr-426	1649	26	)	)	PUNCT
ftr-426	1649	27	.	.	PUNCT
ftr-426	1650	1	462	462	NUM
ftr-426	1650	2	.	.	PUNCT
ftr-426	1651	1	see	see	VERB
ftr-426	1651	2	irc	irc	PROPN
ftr-426	1651	3	§	§	PROPN
ftr-426	1651	4	172	172	NUM
ftr-426	1651	5	(	(	PUNCT
ftr-426	1651	6	setting	set	VERB
ftr-426	1651	7	forth	forth	ADP
ftr-426	1651	8	net	net	ADJ
ftr-426	1651	9	operating	operating	NOUN
ftr-426	1651	10	loss	loss	NOUN
ftr-426	1651	11	provisions	provision	NOUN
ftr-426	1651	12	)	)	PUNCT
ftr-426	1651	13	.	.	PUNCT
ftr-426	1652	1	463	463	NUM
ftr-426	1652	2	.	.	PUNCT
ftr-426	1653	1	irc	irc	PROPN
ftr-426	1653	2	§	§	PROPN
ftr-426	1653	3	163(h	163(h	PROPN
ftr-426	1653	4	)	)	PUNCT
ftr-426	1653	5	.	.	PUNCT
ftr-426	1654	1	464	464	NUM
ftr-426	1654	2	.	.	PUNCT
ftr-426	1655	1	irc	irc	PROPN
ftr-426	1655	2	§	§	PROPN
ftr-426	1655	3	163(h)(2	163(h)(2	NUM
ftr-426	1655	4	)	)	PUNCT
ftr-426	1655	5	.	.	PUNCT
ftr-426	1656	1	465	465	NUM
ftr-426	1656	2	.	.	PUNCT
ftr-426	1657	1	irc	irc	PROPN
ftr-426	1657	2	§	§	PROPN
ftr-426	1657	3	163(h)(3	163(h)(3	NUM
ftr-426	1657	4	)	)	PUNCT
ftr-426	1657	5	.	.	PUNCT
ftr-426	1658	1	466	466	NUM
ftr-426	1658	2	.	.	PUNCT
ftr-426	1658	3	irc	irc	PROPN
ftr-426	1658	4	§	§	PROPN
ftr-426	1658	5	163(h)(3)(a	163(h)(3)(a	NUM
ftr-426	1658	6	)	)	PUNCT
ftr-426	1658	7	,	,	PUNCT
ftr-426	1658	8	(	(	PUNCT
ftr-426	1658	9	3)(b	3)(b	NUM
ftr-426	1658	10	)	)	PUNCT
ftr-426	1658	11	,	,	PUNCT
ftr-426	1658	12	(	(	PUNCT
ftr-426	1658	13	4)(a	4)(a	NOUN
ftr-426	1658	14	)	)	PUNCT
ftr-426	1658	15	.	.	PUNCT
ftr-426	1659	1	467	467	X
ftr-426	1659	2	.	.	PUNCT
ftr-426	1659	3	irc	irc	PROPN
ftr-426	1659	4	§	§	PROPN
ftr-426	1659	5	163(h)(3)(b	163(h)(3)(b	NUM
ftr-426	1659	6	)	)	PUNCT
ftr-426	1659	7	.	.	PUNCT
ftr-426	1660	1	468	468	X
ftr-426	1660	2	.	.	PUNCT
ftr-426	1661	1	irc	irc	PROPN
ftr-426	1661	2	§	§	PROPN
ftr-426	1661	3	163(h)(3)(c	163(h)(3)(c	PROPN
ftr-426	1661	4	)	)	PUNCT
ftr-426	1661	5	.	.	PUNCT
ftr-426	1662	1	469	469	X
ftr-426	1662	2	.	.	X
ftr-426	1662	3	rev	rev	PROPN
ftr-426	1662	4	.	.	PUNCT
ftr-426	1662	5	rul	rul	PROPN
ftr-426	1662	6	.	.	PUNCT
ftr-426	1663	1	67	67	NUM
ftr-426	1663	2	-	-	SYM
ftr-426	1663	3	297	297	NUM
ftr-426	1663	4	,	,	PUNCT
ftr-426	1663	5	1967	1967	NUM
ftr-426	1663	6	-	-	SYM
ftr-426	1663	7	2	2	NUM
ftr-426	1663	8	c.b	c.b	PROPN
ftr-426	1663	9	.	.	PROPN
ftr-426	1663	10	87	87	NUM
ftr-426	1663	11	.	.	PUNCT
ftr-426	1663	12	470	470	NUM
ftr-426	1663	13	.	.	PUNCT
ftr-426	1664	1	irc	irc	PROPN
ftr-426	1664	2	§	§	PROPN
ftr-426	1664	3	461(g)(2	461(g)(2	NUM
ftr-426	1664	4	)	)	PUNCT
ftr-426	1664	5	.	.	PUNCT
ftr-426	1665	1	471	471	NUM
ftr-426	1665	2	.	.	PUNCT
ftr-426	1666	1	irc	irc	PROPN
ftr-426	1666	2	§	§	PROPN
ftr-426	1666	3	62(d	62(d	PROPN
ftr-426	1666	4	)	)	PUNCT
ftr-426	1666	5	,	,	PUNCT
ftr-426	1666	6	(	(	PUNCT
ftr-426	1666	7	c	c	NOUN
ftr-426	1666	8	)	)	PUNCT
ftr-426	1666	9	,	,	PUNCT
ftr-426	1666	10	(	(	PUNCT
ftr-426	1666	11	b	b	NOUN
ftr-426	1666	12	)	)	PUNCT
ftr-426	1666	13	.	.	PUNCT
ftr-426	1667	1	472	472	NUM
ftr-426	1667	2	.	.	PUNCT
ftr-426	1668	1	irc	irc	AUX
ftr-426	1668	2	§	§	PROPN
ftr-426	1668	3	68	68	NUM
ftr-426	1668	4	(	(	PUNCT
ftr-426	1668	5	providing	provide	VERB
ftr-426	1668	6	for	for	ADP
ftr-426	1668	7	a	a	DET
ftr-426	1668	8	cutback	cutback	NOUN
ftr-426	1668	9	of	of	ADP
ftr-426	1668	10	itemized	itemize	VERB
ftr-426	1668	11	deduction	deduction	NOUN
ftr-426	1668	12	for	for	ADP
ftr-426	1668	13	certain	certain	ADJ
ftr-426	1668	14	highincome	highincome	ADJ
ftr-426	1668	15	taxpayers	taxpayer	NOUN
ftr-426	1668	16	)	)	PUNCT
ftr-426	1668	17	.	.	PUNCT
ftr-426	1669	1	473	473	NUM
ftr-426	1669	2	.	.	PUNCT
ftr-426	1669	3	irc	irc	PROPN
ftr-426	1669	4	§	§	PROPN
ftr-426	1669	5	63(a	63(a	NUM
ftr-426	1669	6	)	)	PUNCT
ftr-426	1669	7	.	.	PUNCT
ftr-426	1670	1	losses	loss	NOUN
ftr-426	1670	2	may	may	AUX
ftr-426	1670	3	be	be	AUX
ftr-426	1670	4	limited	limit	VERB
ftr-426	1670	5	under	under	ADP
ftr-426	1670	6	certain	certain	ADJ
ftr-426	1670	7	circumstances.461	circumstances.461	NOUN
ftr-426	1670	8	however	however	ADV
ftr-426	1670	9	,	,	PUNCT
ftr-426	1670	10	if	if	SCONJ
ftr-426	1670	11	these	these	DET
ftr-426	1670	12	losses	loss	NOUN
ftr-426	1670	13	exceed	exceed	VERB
ftr-426	1670	14	her	her	PRON
ftr-426	1670	15	other	other	ADJ
ftr-426	1670	16	income	income	NOUN
ftr-426	1670	17	,	,	PUNCT
ftr-426	1670	18	she	she	PRON
ftr-426	1670	19	may	may	AUX
ftr-426	1670	20	be	be	AUX
ftr-426	1670	21	able	able	ADJ
ftr-426	1670	22	to	to	PART
ftr-426	1670	23	offset	offset	VERB
ftr-426	1670	24	this	this	DET
ftr-426	1670	25	loss	loss	NOUN
ftr-426	1670	26	as	as	ADP
ftr-426	1670	27	a	a	DET
ftr-426	1670	28	net	net	ADJ
ftr-426	1670	29	operating	operating	NOUN
ftr-426	1670	30	deduction	deduction	NOUN
ftr-426	1670	31	against	against	ADP
ftr-426	1670	32	taxable	taxable	ADJ
ftr-426	1670	33	income	income	NOUN
ftr-426	1670	34	from	from	ADP
ftr-426	1670	35	prior	prior	ADJ
ftr-426	1670	36	or	or	CCONJ
ftr-426	1670	37	subsequent	subsequent	ADJ
ftr-426	1670	38	tax	tax	NOUN
ftr-426	1670	39	years.462	years.462	PROPN
ftr-426	1670	40	b.	b.	PROPN
ftr-426	1670	41	personal	personal	ADJ
ftr-426	1670	42	loans	loan	NOUN
ftr-426	1670	43	interest	interest	NOUN
ftr-426	1670	44	paid	pay	VERB
ftr-426	1670	45	on	on	ADP
ftr-426	1670	46	loans	loan	NOUN
ftr-426	1670	47	used	use	VERB
ftr-426	1670	48	for	for	ADP
ftr-426	1670	49	nonbusiness	nonbusiness	NOUN
ftr-426	1670	50	or	or	CCONJ
ftr-426	1670	51	personal	personal	ADJ
ftr-426	1670	52	purposes	purpose	NOUN
ftr-426	1670	53	is	be	AUX
ftr-426	1670	54	not	not	PART
ftr-426	1670	55	generally	generally	ADV
ftr-426	1670	56	deductible.463	deductible.463	ADJ
ftr-426	1670	57	if	if	SCONJ
ftr-426	1670	58	the	the	DET
ftr-426	1670	59	sba	sba	PROPN
ftr-426	1670	60	loan	loan	NOUN
ftr-426	1670	61	proceeds	proceed	NOUN
ftr-426	1670	62	are	be	AUX
ftr-426	1670	63	traced	trace	VERB
ftr-426	1670	64	to	to	PART
ftr-426	1670	65	pay	pay	VERB
ftr-426	1670	66	personal	personal	ADJ
ftr-426	1670	67	expenses	expense	NOUN
ftr-426	1670	68	including	include	VERB
ftr-426	1670	69	replacement	replacement	NOUN
ftr-426	1670	70	of	of	ADP
ftr-426	1670	71	clothing	clothing	NOUN
ftr-426	1670	72	,	,	PUNCT
ftr-426	1670	73	furniture	furniture	NOUN
ftr-426	1670	74	and	and	CCONJ
ftr-426	1670	75	other	other	ADJ
ftr-426	1670	76	household	household	NOUN
ftr-426	1670	77	items	item	NOUN
ftr-426	1670	78	and	and	CCONJ
ftr-426	1670	79	expenses	expense	NOUN
ftr-426	1670	80	,	,	PUNCT
ftr-426	1670	81	the	the	DET
ftr-426	1670	82	interest	interest	NOUN
ftr-426	1670	83	is	be	AUX
ftr-426	1670	84	not	not	PART
ftr-426	1670	85	deductible.464	deductible.464	PROPN
ftr-426	1670	86	in	in	ADP
ftr-426	1670	87	contrast	contrast	NOUN
ftr-426	1670	88	,	,	PUNCT
ftr-426	1670	89	an	an	DET
ftr-426	1670	90	sba	sba	PROPN
ftr-426	1670	91	loan	loan	NOUN
ftr-426	1670	92	to	to	PART
ftr-426	1670	93	repair	repair	VERB
ftr-426	1670	94	or	or	CCONJ
ftr-426	1670	95	rebuild	rebuild	VERB
ftr-426	1670	96	a	a	DET
ftr-426	1670	97	disaster	disaster	NOUN
ftr-426	1670	98	victim	victim	NOUN
ftr-426	1670	99	’s	’s	PART
ftr-426	1670	100	residence	residence	NOUN
ftr-426	1670	101	should	should	AUX
ftr-426	1670	102	generate	generate	VERB
ftr-426	1670	103	deductible	deductible	ADJ
ftr-426	1670	104	qualified	qualified	ADJ
ftr-426	1670	105	residence	residence	NOUN
ftr-426	1670	106	interest.465	interest.465	PROPN
ftr-426	1670	107	qualified	qualified	ADJ
ftr-426	1670	108	residence	residence	NOUN
ftr-426	1670	109	interest	interest	NOUN
ftr-426	1670	110	is	be	AUX
ftr-426	1670	111	interest	interest	NOUN
ftr-426	1670	112	paid	pay	VERB
ftr-426	1670	113	during	during	ADP
ftr-426	1670	114	the	the	DET
ftr-426	1670	115	taxable	taxable	ADJ
ftr-426	1670	116	year	year	NOUN
ftr-426	1670	117	on	on	ADP
ftr-426	1670	118	up	up	ADP
ftr-426	1670	119	to	to	PART
ftr-426	1670	120	$	$	SYM
ftr-426	1670	121	1,000,000	1,000,000	NUM
ftr-426	1670	122	(	(	PUNCT
ftr-426	1670	123	$	$	SYM
ftr-426	1670	124	500,000	500,000	NUM
ftr-426	1670	125	for	for	ADP
ftr-426	1670	126	married	married	ADJ
ftr-426	1670	127	persons	person	NOUN
ftr-426	1670	128	filing	file	VERB
ftr-426	1670	129	separately	separately	ADV
ftr-426	1670	130	)	)	PUNCT
ftr-426	1670	131	of	of	ADP
ftr-426	1670	132	indebtedness	indebtedness	NOUN
ftr-426	1670	133	secured	secure	VERB
ftr-426	1670	134	by	by	ADP
ftr-426	1670	135	the	the	DET
ftr-426	1670	136	taxpayer	taxpayer	NOUN
ftr-426	1670	137	’s	’s	PART
ftr-426	1670	138	principal	principal	ADJ
ftr-426	1670	139	residence	residence	NOUN
ftr-426	1670	140	and	and	CCONJ
ftr-426	1670	141	one	one	NUM
ftr-426	1670	142	other	other	ADJ
ftr-426	1670	143	residence.466	residence.466	NOUN
ftr-426	1670	144	the	the	DET
ftr-426	1670	145	proceeds	proceed	NOUN
ftr-426	1670	146	from	from	ADP
ftr-426	1670	147	the	the	DET
ftr-426	1670	148	debt	debt	NOUN
ftr-426	1670	149	must	must	AUX
ftr-426	1670	150	have	have	AUX
ftr-426	1670	151	been	be	AUX
ftr-426	1670	152	used	use	VERB
ftr-426	1670	153	to	to	PART
ftr-426	1670	154	acquire	acquire	VERB
ftr-426	1670	155	,	,	PUNCT
ftr-426	1670	156	construct	construct	VERB
ftr-426	1670	157	or	or	CCONJ
ftr-426	1670	158	substantially	substantially	ADV
ftr-426	1670	159	improve	improve	VERB
ftr-426	1670	160	the	the	DET
ftr-426	1670	161	secured	secure	VERB
ftr-426	1670	162	property.467	property.467	NOUN
ftr-426	1670	163	in	in	ADP
ftr-426	1670	164	addition	addition	NOUN
ftr-426	1670	165	,	,	PUNCT
ftr-426	1670	166	up	up	ADP
ftr-426	1670	167	to	to	PART
ftr-426	1670	168	$	$	SYM
ftr-426	1670	169	100,000	100,000	NUM
ftr-426	1670	170	(	(	PUNCT
ftr-426	1670	171	$	$	SYM
ftr-426	1670	172	50,000	50,000	NUM
ftr-426	1670	173	for	for	ADP
ftr-426	1670	174	married	married	ADJ
ftr-426	1670	175	persons	person	NOUN
ftr-426	1670	176	filing	file	VERB
ftr-426	1670	177	separately	separately	ADV
ftr-426	1670	178	)	)	PUNCT
ftr-426	1670	179	of	of	ADP
ftr-426	1670	180	additional	additional	ADJ
ftr-426	1670	181	indebtedness	indebtedness	NOUN
ftr-426	1670	182	secured	secure	VERB
ftr-426	1670	183	by	by	ADP
ftr-426	1670	184	the	the	DET
ftr-426	1670	185	residence	residence	NOUN
ftr-426	1670	186	qualifies	qualify	VERB
ftr-426	1670	187	even	even	ADV
ftr-426	1670	188	if	if	SCONJ
ftr-426	1670	189	the	the	DET
ftr-426	1670	190	loan	loan	NOUN
ftr-426	1670	191	proceeds	proceed	NOUN
ftr-426	1670	192	are	be	AUX
ftr-426	1670	193	used	use	VERB
ftr-426	1670	194	for	for	ADP
ftr-426	1670	195	purposes	purpose	NOUN
ftr-426	1670	196	other	other	ADJ
ftr-426	1670	197	than	than	ADP
ftr-426	1670	198	acquisition	acquisition	NOUN
ftr-426	1670	199	,	,	PUNCT
ftr-426	1670	200	construction	construction	NOUN
ftr-426	1670	201	or	or	CCONJ
ftr-426	1670	202	substantial	substantial	ADJ
ftr-426	1670	203	improvements	improvement	NOUN
ftr-426	1670	204	of	of	ADP
ftr-426	1670	205	the	the	DET
ftr-426	1670	206	property.468	property.468	NOUN
ftr-426	1670	207	thereby	thereby	ADV
ftr-426	1670	208	,	,	PUNCT
ftr-426	1670	209	home	home	NOUN
ftr-426	1670	210	equity	equity	NOUN
ftr-426	1670	211	loans	loan	NOUN
ftr-426	1670	212	can	can	AUX
ftr-426	1670	213	be	be	AUX
ftr-426	1670	214	used	use	VERB
ftr-426	1670	215	for	for	ADP
ftr-426	1670	216	personal	personal	ADJ
ftr-426	1670	217	expenses	expense	NOUN
ftr-426	1670	218	converting	convert	VERB
ftr-426	1670	219	otherwise	otherwise	ADV
ftr-426	1670	220	nondeductible	nondeductible	ADJ
ftr-426	1670	221	interest	interest	NOUN
ftr-426	1670	222	into	into	ADP
ftr-426	1670	223	deductible	deductible	ADJ
ftr-426	1670	224	interest	interest	NOUN
ftr-426	1670	225	.	.	PUNCT
ftr-426	1671	1	loan	loan	NOUN
ftr-426	1671	2	fees	fee	NOUN
ftr-426	1671	3	charged	charge	VERB
ftr-426	1671	4	by	by	ADP
ftr-426	1671	5	lenders	lender	NOUN
ftr-426	1671	6	for	for	ADP
ftr-426	1671	7	services	service	NOUN
ftr-426	1671	8	other	other	ADJ
ftr-426	1671	9	than	than	ADP
ftr-426	1671	10	the	the	DET
ftr-426	1671	11	use	use	NOUN
ftr-426	1671	12	of	of	ADP
ftr-426	1671	13	money	money	NOUN
ftr-426	1671	14	are	be	AUX
ftr-426	1671	15	not	not	PART
ftr-426	1671	16	deductible.469	deductible.469	PROPN
ftr-426	1671	17	however	however	ADV
ftr-426	1671	18	,	,	PUNCT
ftr-426	1671	19	if	if	SCONJ
ftr-426	1671	20	the	the	DET
ftr-426	1671	21	fees	fee	NOUN
ftr-426	1671	22	are	be	AUX
ftr-426	1671	23	expressed	express	VERB
ftr-426	1671	24	as	as	ADP
ftr-426	1671	25	a	a	DET
ftr-426	1671	26	percentage	percentage	NOUN
ftr-426	1671	27	of	of	ADP
ftr-426	1671	28	the	the	DET
ftr-426	1671	29	loan	loan	NOUN
ftr-426	1671	30	amount	amount	NOUN
ftr-426	1671	31	,	,	PUNCT
ftr-426	1671	32	are	be	AUX
ftr-426	1671	33	for	for	ADP
ftr-426	1671	34	the	the	DET
ftr-426	1671	35	use	use	NOUN
ftr-426	1671	36	or	or	CCONJ
ftr-426	1671	37	forbearance	forbearance	NOUN
ftr-426	1671	38	of	of	ADP
ftr-426	1671	39	the	the	DET
ftr-426	1671	40	money	money	NOUN
ftr-426	1671	41	(	(	PUNCT
ftr-426	1671	42	e.g.	e.g.	ADV
ftr-426	1671	43	,	,	PUNCT
ftr-426	1671	44	points	point	NOUN
ftr-426	1671	45	)	)	PUNCT
ftr-426	1671	46	and	and	CCONJ
ftr-426	1671	47	are	be	AUX
ftr-426	1671	48	attributable	attributable	ADJ
ftr-426	1671	49	to	to	ADP
ftr-426	1671	50	a	a	DET
ftr-426	1671	51	loan	loan	NOUN
ftr-426	1671	52	to	to	PART
ftr-426	1671	53	acquire	acquire	VERB
ftr-426	1671	54	or	or	CCONJ
ftr-426	1671	55	improve	improve	VERB
ftr-426	1671	56	the	the	DET
ftr-426	1671	57	taxpayer	taxpayer	NOUN
ftr-426	1671	58	’s	’s	PART
ftr-426	1671	59	principal	principal	ADJ
ftr-426	1671	60	residence	residence	NOUN
ftr-426	1671	61	,	,	PUNCT
ftr-426	1671	62	a	a	DET
ftr-426	1671	63	taxpayer	taxpayer	NOUN
ftr-426	1671	64	may	may	AUX
ftr-426	1671	65	deduct	deduct	VERB
ftr-426	1671	66	them	they	PRON
ftr-426	1671	67	in	in	ADP
ftr-426	1671	68	the	the	DET
ftr-426	1671	69	year	year	NOUN
ftr-426	1671	70	paid	pay	VERB
ftr-426	1671	71	as	as	ADP
ftr-426	1671	72	qualified	qualified	ADJ
ftr-426	1671	73	residence	residence	NOUN
ftr-426	1671	74	interest.470	interest.470	PROPN
ftr-426	1671	75	qualified	qualified	ADJ
ftr-426	1671	76	residence	residence	NOUN
ftr-426	1671	77	interest	interest	NOUN
ftr-426	1671	78	is	be	AUX
ftr-426	1671	79	an	an	DET
ftr-426	1671	80	itemized	itemize	VERB
ftr-426	1671	81	deduction.471	deduction.471	NOUN
ftr-426	1671	82	if	if	SCONJ
ftr-426	1671	83	a	a	DET
ftr-426	1671	84	taxpayer	taxpayer	NOUN
ftr-426	1671	85	’s	’s	PART
ftr-426	1671	86	aggregate	aggregate	ADJ
ftr-426	1671	87	itemized	itemize	VERB
ftr-426	1671	88	deductions	deduction	NOUN
ftr-426	1671	89	,	,	PUNCT
ftr-426	1671	90	after	after	SCONJ
ftr-426	1671	91	any	any	DET
ftr-426	1671	92	applicable	applicable	ADJ
ftr-426	1671	93	reduction,472	reduction,472	NOUN
ftr-426	1671	94	are	be	AUX
ftr-426	1671	95	greater	great	ADJ
ftr-426	1671	96	than	than	ADP
ftr-426	1671	97	her	her	PRON
ftr-426	1671	98	standard	standard	ADJ
ftr-426	1671	99	deduction	deduction	NOUN
ftr-426	1671	100	she	she	PRON
ftr-426	1671	101	will	will	AUX
ftr-426	1671	102	reduce	reduce	VERB
ftr-426	1671	103	her	her	PRON
ftr-426	1671	104	adjusted	adjust	VERB
ftr-426	1671	105	gross	gross	ADJ
ftr-426	1671	106	income	income	NOUN
ftr-426	1671	107	by	by	ADP
ftr-426	1671	108	her	her	PRON
ftr-426	1671	109	allowable	allowable	ADJ
ftr-426	1671	110	itemized	itemize	VERB
ftr-426	1671	111	deductions	deduction	NOUN
ftr-426	1671	112	to	to	PART
ftr-426	1671	113	derive	derive	VERB
ftr-426	1671	114	her	her	PRON
ftr-426	1671	115	taxable	taxable	ADJ
ftr-426	1671	116	income.473	income.473	NOUN
ftr-426	1671	117	however	however	ADV
ftr-426	1671	118	,	,	PUNCT
ftr-426	1671	119	if	if	SCONJ
ftr-426	1671	120	the	the	DET
ftr-426	1671	121	standard	standard	ADJ
ftr-426	1671	122	deduction	deduction	NOUN
ftr-426	1671	123	exceeds	exceed	VERB
ftr-426	1671	124	allowable	allowable	ADJ
ftr-426	1671	125	itemized	itemize	VERB
ftr-426	1671	126	deductions	deduction	NOUN
ftr-426	1671	127	then	then	ADV
ftr-426	1671	128	a	a	DET
ftr-426	1671	129	taxpayer	taxpayer	NOUN
ftr-426	1671	130	will	will	AUX
ftr-426	1671	131	derive	derive	VERB
ftr-426	1671	132	no	no	DET
ftr-426	1671	133	tax	tax	NOUN
ftr-426	1671	134	benefit	benefit	NOUN
ftr-426	1671	135	from	from	ADP
ftr-426	1671	136	her	her	PRON
ftr-426	1671	137	qualified	qualified	ADJ
ftr-426	1671	138	residence	residence	NOUN
ftr-426	1671	139	interest	interest	NOUN
ftr-426	1671	140	.	.	PUNCT
ftr-426	1672	1	the	the	DET
ftr-426	1672	2	foregoing	forego	VERB
ftr-426	1672	3	discussion	discussion	NOUN
ftr-426	1672	4	addresses	address	VERB
ftr-426	1672	5	the	the	DET
ftr-426	1672	6	deductibility	deductibility	NOUN
ftr-426	1672	7	of	of	ADP
ftr-426	1672	8	interest	interest	NOUN
ftr-426	1672	9	on	on	ADP
ftr-426	1672	10	a	a	DET
ftr-426	1672	11	disaster	disaster	NOUN
ftr-426	1672	12	victim	victim	NOUN
ftr-426	1672	13	’s	’s	PART
ftr-426	1672	14	new	new	ADJ
ftr-426	1672	15	1016	1016	NUM
ftr-426	1672	16	florida	florida	PROPN
ftr-426	1672	17	tax	tax	NOUN
ftr-426	1672	18	review	review	NOUN
ftr-426	1672	19	[	[	X
ftr-426	1672	20	vol.6:10	vol.6:10	NOUN
ftr-426	1672	21	474	474	NUM
ftr-426	1672	22	.	.	PUNCT
ftr-426	1673	1	see	see	VERB
ftr-426	1673	2	rev	rev	PROPN
ftr-426	1673	3	.	.	PUNCT
ftr-426	1673	4	rul	rul	NOUN
ftr-426	1673	5	.	.	PUNCT
ftr-426	1674	1	96	96	NUM
ftr-426	1674	2	-	-	SYM
ftr-426	1674	3	32	32	NUM
ftr-426	1674	4	,	,	PUNCT
ftr-426	1674	5	1996	1996	NUM
ftr-426	1674	6	-	-	SYM
ftr-426	1674	7	1	1	NUM
ftr-426	1674	8	c.b	c.b	PROPN
ftr-426	1674	9	.	.	PROPN
ftr-426	1674	10	177	177	NUM
ftr-426	1674	11	(	(	PUNCT
ftr-426	1674	12	addressing	address	VERB
ftr-426	1674	13	the	the	DET
ftr-426	1674	14	question	question	NOUN
ftr-426	1674	15	of	of	ADP
ftr-426	1674	16	deductibility	deductibility	NOUN
ftr-426	1674	17	of	of	ADP
ftr-426	1674	18	home	home	NOUN
ftr-426	1674	19	mortgage	mortgage	NOUN
ftr-426	1674	20	interest	interest	NOUN
ftr-426	1674	21	on	on	ADP
ftr-426	1674	22	two	two	NUM
ftr-426	1674	23	residences	residence	NOUN
ftr-426	1674	24	destroyed	destroy	VERB
ftr-426	1674	25	by	by	ADP
ftr-426	1674	26	a	a	DET
ftr-426	1674	27	tornado	tornado	NOUN
ftr-426	1674	28	and	and	CCONJ
ftr-426	1674	29	an	an	DET
ftr-426	1674	30	earthquake	earthquake	NOUN
ftr-426	1674	31	)	)	PUNCT
ftr-426	1674	32	.	.	PUNCT
ftr-426	1675	1	475	475	NUM
ftr-426	1675	2	.	.	PUNCT
ftr-426	1676	1	see	see	VERB
ftr-426	1676	2	i	i	PRON
ftr-426	1676	3	d.	d.	PROPN
ftr-426	1676	4	(	(	PUNCT
ftr-426	1676	5	describing	describe	VERB
ftr-426	1676	6	this	this	DET
ftr-426	1676	7	hypo	hypo	ADJ
ftr-426	1676	8	thetical	thetical	NOUN
ftr-426	1676	9	,	,	PUNCT
ftr-426	1676	10	but	but	CCONJ
ftr-426	1676	11	reality	reality	NOUN
ftr-426	1676	12	-	-	PUNCT
ftr-426	1676	13	based	base	VERB
ftr-426	1676	14	fact	fact	NOUN
ftr-426	1676	15	pattern	pattern	NOUN
ftr-426	1676	16	for	for	ADP
ftr-426	1676	17	the	the	DET
ftr-426	1676	18	government	government	NOUN
ftr-426	1676	19	’s	’s	PART
ftr-426	1676	20	analysis	analysis	NOUN
ftr-426	1676	21	and	and	CCONJ
ftr-426	1676	22	ruling	ruling	NOUN
ftr-426	1676	23	)	)	PUNCT
ftr-426	1676	24	.	.	PUNCT
ftr-426	1677	1	476	476	X
ftr-426	1677	2	.	.	PUNCT
ftr-426	1678	1	i	i	PRON
ftr-426	1678	2	d.	d.	PROPN
ftr-426	1678	3	477	477	NUM
ftr-426	1678	4	.	.	PUNCT
ftr-426	1679	1	i	i	PRON
ftr-426	1679	2	d.	d.	PROPN
ftr-426	1679	3	478	478	NUM
ftr-426	1679	4	.	.	PUNCT
ftr-426	1680	1	i	i	PRON
ftr-426	1680	2	d.	d.	PROPN
ftr-426	1680	3	479	479	NUM
ftr-426	1680	4	.	.	PUNCT
ftr-426	1681	1	see	see	VERB
ftr-426	1681	2	rev	rev	PROPN
ftr-426	1681	3	.	.	PUNCT
ftr-426	1681	4	rul	rul	NOUN
ftr-426	1681	5	.	.	PUNCT
ftr-426	1682	1	96	96	NUM
ftr-426	1682	2	-	-	SYM
ftr-426	1682	3	32	32	NUM
ftr-426	1682	4	,	,	PUNCT
ftr-426	1682	5	1996	1996	NUM
ftr-426	1682	6	-	-	SYM
ftr-426	1682	7	1	1	NUM
ftr-426	1682	8	c.b	c.b	PROPN
ftr-426	1682	9	.	.	PROPN
ftr-426	1682	10	177	177	NUM
ftr-426	1682	11	.	.	PUNCT
ftr-426	1683	1	480	480	NUM
ftr-426	1683	2	.	.	PUNCT
ftr-426	1684	1	i	i	PRON
ftr-426	1684	2	d.	d.	PROPN
ftr-426	1684	3	481	481	NUM
ftr-426	1684	4	.	.	PUNCT
ftr-426	1685	1	temp	temp	NOUN
ftr-426	1685	2	.	.	PUNCT
ftr-426	1686	1	regs	regs	PROPN
ftr-426	1686	2	.	.	PUNCT
ftr-426	1687	1	§	§	PROPN
ftr-426	1687	2	1.163	1.163	NUM
ftr-426	1687	3	-	-	SYM
ftr-426	1687	4	10t(p)(5	10t(p)(5	NUM
ftr-426	1687	5	)	)	PUNCT
ftr-426	1687	6	(	(	PUNCT
ftr-426	1687	7	setting	set	VERB
ftr-426	1687	8	forth	forth	ADP
ftr-426	1687	9	example	example	NOUN
ftr-426	1687	10	of	of	ADP
ftr-426	1687	11	the	the	DET
ftr-426	1687	12	limitation	limitation	NOUN
ftr-426	1687	13	of	of	ADP
ftr-426	1687	14	this	this	DET
ftr-426	1687	15	qualifying	qualifying	NOUN
ftr-426	1687	16	period	period	NOUN
ftr-426	1687	17	)	)	PUNCT
ftr-426	1687	18	.	.	PUNCT
ftr-426	1688	1	482	482	NUM
ftr-426	1688	2	.	.	PUNCT
ftr-426	1689	1	i	i	PRON
ftr-426	1689	2	d.	d.	PROPN
ftr-426	1689	3	483	483	NUM
ftr-426	1689	4	.	.	PUNCT
ftr-426	1690	1	rev	rev	PROPN
ftr-426	1690	2	.	.	PUNCT
ftr-426	1691	1	rul	rul	PROPN
ftr-426	1691	2	.	.	PUNCT
ftr-426	1692	1	96	96	NUM
ftr-426	1692	2	-	-	SYM
ftr-426	1692	3	32	32	NUM
ftr-426	1692	4	,	,	PUNCT
ftr-426	1692	5	1996	1996	NUM
ftr-426	1692	6	-	-	SYM
ftr-426	1692	7	1	1	NUM
ftr-426	1692	8	c.b	c.b	PROPN
ftr-426	1692	9	.	.	PROPN
ftr-426	1692	10	177	177	NUM
ftr-426	1692	11	.	.	PUNCT
ftr-426	1692	12	loans	loan	NOUN
ftr-426	1692	13	.	.	PUNCT
ftr-426	1693	1	however	however	ADV
ftr-426	1693	2	,	,	PUNCT
ftr-426	1693	3	when	when	SCONJ
ftr-426	1693	4	a	a	DET
ftr-426	1693	5	taxpayer	taxpayer	NOUN
ftr-426	1693	6	owns	own	VERB
ftr-426	1693	7	property	property	NOUN
ftr-426	1693	8	that	that	PRON
ftr-426	1693	9	has	have	AUX
ftr-426	1693	10	been	be	AUX
ftr-426	1693	11	destroyed	destroy	VERB
ftr-426	1693	12	and	and	CCONJ
ftr-426	1693	13	it	it	PRON
ftr-426	1693	14	can	can	AUX
ftr-426	1693	15	no	no	ADV
ftr-426	1693	16	longer	long	ADV
ftr-426	1693	17	be	be	AUX
ftr-426	1693	18	used	use	VERB
ftr-426	1693	19	for	for	ADP
ftr-426	1693	20	its	its	PRON
ftr-426	1693	21	original	original	ADJ
ftr-426	1693	22	purpose	purpose	NOUN
ftr-426	1693	23	,	,	PUNCT
ftr-426	1693	24	what	what	PRON
ftr-426	1693	25	is	be	AUX
ftr-426	1693	26	the	the	DET
ftr-426	1693	27	character	character	NOUN
ftr-426	1693	28	of	of	ADP
ftr-426	1693	29	the	the	DET
ftr-426	1693	30	interest	interest	NOUN
ftr-426	1693	31	paid	pay	VERB
ftr-426	1693	32	on	on	ADP
ftr-426	1693	33	mortgages	mortgage	NOUN
ftr-426	1693	34	that	that	PRON
ftr-426	1693	35	were	be	AUX
ftr-426	1693	36	secured	secure	VERB
ftr-426	1693	37	by	by	ADP
ftr-426	1693	38	the	the	DET
ftr-426	1693	39	destroyed	destroy	VERB
ftr-426	1693	40	property.474	property.474	NOUN
ftr-426	1693	41	2	2	NUM
ftr-426	1693	42	.	.	PUNCT
ftr-426	1693	43	interest	interest	NOUN
ftr-426	1693	44	expense	expense	NOUN
ftr-426	1693	45	on	on	ADP
ftr-426	1693	46	existing	exist	VERB
ftr-426	1693	47	home	home	NOUN
ftr-426	1693	48	mortgage	mortgage	NOUN
ftr-426	1693	49	debt	debt	NOUN
ftr-426	1693	50	the	the	DET
ftr-426	1693	51	government	government	NOUN
ftr-426	1693	52	answered	answer	VERB
ftr-426	1693	53	this	this	DET
ftr-426	1693	54	question	question	NOUN
ftr-426	1693	55	using	use	VERB
ftr-426	1693	56	the	the	DET
ftr-426	1693	57	following	follow	VERB
ftr-426	1693	58	two	two	NUM
ftr-426	1693	59	hypothetical	hypothetical	ADJ
ftr-426	1693	60	,	,	PUNCT
ftr-426	1693	61	but	but	CCONJ
ftr-426	1693	62	painfully	painfully	ADV
ftr-426	1693	63	realistic	realistic	ADJ
ftr-426	1693	64	scenarios	scenario	NOUN
ftr-426	1693	65	.	.	PUNCT
ftr-426	1694	1	assume	assume	VERB
ftr-426	1694	2	an	an	DET
ftr-426	1694	3	earthquake	earthquake	NOUN
ftr-426	1694	4	declared	declare	VERB
ftr-426	1694	5	a	a	DET
ftr-426	1694	6	major	major	ADJ
ftr-426	1694	7	disaster	disaster	NOUN
ftr-426	1694	8	by	by	ADP
ftr-426	1694	9	the	the	DET
ftr-426	1694	10	president	president	PROPN
ftr-426	1694	11	destroys	destroy	VERB
ftr-426	1694	12	ariel	ariel	PROPN
ftr-426	1694	13	’s	’s	PART
ftr-426	1694	14	principal	principal	NOUN
ftr-426	1694	15	residence.475	residence.475	VERB
ftr-426	1694	16	because	because	SCONJ
ftr-426	1694	17	of	of	ADP
ftr-426	1694	18	a	a	DET
ftr-426	1694	19	severe	severe	ADJ
ftr-426	1694	20	shortage	shortage	NOUN
ftr-426	1694	21	of	of	ADP
ftr-426	1694	22	equipment	equipment	NOUN
ftr-426	1694	23	,	,	PUNCT
ftr-426	1694	24	materials	material	NOUN
ftr-426	1694	25	and	and	CCONJ
ftr-426	1694	26	labor	labor	NOUN
ftr-426	1694	27	due	due	ADP
ftr-426	1694	28	to	to	ADP
ftr-426	1694	29	the	the	DET
ftr-426	1694	30	widespread	widespread	ADJ
ftr-426	1694	31	destruction	destruction	NOUN
ftr-426	1694	32	,	,	PUNCT
ftr-426	1694	33	ariel	ariel	PROPN
ftr-426	1694	34	was	be	AUX
ftr-426	1694	35	not	not	PART
ftr-426	1694	36	able	able	ADJ
ftr-426	1694	37	to	to	PART
ftr-426	1694	38	even	even	ADV
ftr-426	1694	39	begin	begin	VERB
ftr-426	1694	40	reconstruction	reconstruction	NOUN
ftr-426	1694	41	of	of	ADP
ftr-426	1694	42	her	she	PRON
ftr-426	1694	43	destroyed	destroy	VERB
ftr-426	1694	44	home	home	NOUN
ftr-426	1694	45	for	for	ADP
ftr-426	1694	46	eighteen	eighteen	NUM
ftr-426	1694	47	months.476	months.476	NUM
ftr-426	1694	48	sixteen	sixteen	NUM
ftr-426	1694	49	months	month	NOUN
ftr-426	1694	50	later	later	ADV
ftr-426	1694	51	,	,	PUNCT
ftr-426	1694	52	ariel	ariel	PROPN
ftr-426	1694	53	was	be	AUX
ftr-426	1694	54	able	able	ADJ
ftr-426	1694	55	to	to	PART
ftr-426	1694	56	reoccupy	reoccupy	VERB
ftr-426	1694	57	her	her	PRON
ftr-426	1694	58	home	home	NOUN
ftr-426	1694	59	as	as	ADP
ftr-426	1694	60	her	her	PRON
ftr-426	1694	61	principal	principal	ADJ
ftr-426	1694	62	residence.477	residence.477	NOUN
ftr-426	1694	63	during	during	ADP
ftr-426	1694	64	the	the	DET
ftr-426	1694	65	reconstruction	reconstruction	NOUN
ftr-426	1694	66	process	process	NOUN
ftr-426	1694	67	,	,	PUNCT
ftr-426	1694	68	ariel	ariel	PROPN
ftr-426	1694	69	lived	live	VERB
ftr-426	1694	70	offsite	offsite	PROPN
ftr-426	1694	71	in	in	ADP
ftr-426	1694	72	a	a	DET
ftr-426	1694	73	rental.478	rental.478	NOUN
ftr-426	1694	74	similarly	similarly	ADV
ftr-426	1694	75	,	,	PUNCT
ftr-426	1694	76	zoe	zoe	PROPN
ftr-426	1694	77	’s	’s	PART
ftr-426	1694	78	home	home	NOUN
ftr-426	1694	79	is	be	AUX
ftr-426	1694	80	destroyed	destroy	VERB
ftr-426	1694	81	by	by	ADP
ftr-426	1694	82	a	a	DET
ftr-426	1694	83	tornado	tornado	NOUN
ftr-426	1694	84	,	,	PUNCT
ftr-426	1694	85	a	a	DET
ftr-426	1694	86	presidentially	presidentially	NOUN
ftr-426	1694	87	declared	declare	VERB
ftr-426	1694	88	disaster.479	disaster.479	NOUN
ftr-426	1694	89	two	two	NUM
ftr-426	1694	90	years	year	NOUN
ftr-426	1694	91	later	later	ADV
ftr-426	1694	92	,	,	PUNCT
ftr-426	1694	93	zoe	zoe	PROPN
ftr-426	1694	94	decides	decide	VERB
ftr-426	1694	95	not	not	PART
ftr-426	1694	96	to	to	PART
ftr-426	1694	97	rebuild	rebuild	VERB
ftr-426	1694	98	,	,	PUNCT
ftr-426	1694	99	but	but	CCONJ
ftr-426	1694	100	rather	rather	ADV
ftr-426	1694	101	sells	sell	VERB
ftr-426	1694	102	her	she	PRON
ftr-426	1694	103	now	now	ADV
ftr-426	1694	104	vacant	vacant	ADJ
ftr-426	1694	105	lot	lot	NOUN
ftr-426	1694	106	and	and	CCONJ
ftr-426	1694	107	buys	buy	VERB
ftr-426	1694	108	a	a	DET
ftr-426	1694	109	new	new	ADJ
ftr-426	1694	110	home.480	home.480	NOUN
ftr-426	1694	111	during	during	ADP
ftr-426	1694	112	the	the	DET
ftr-426	1694	113	two	two	NUM
ftr-426	1694	114	-	-	PUNCT
ftr-426	1694	115	year	year	NOUN
ftr-426	1694	116	period	period	NOUN
ftr-426	1694	117	before	before	ADP
ftr-426	1694	118	her	her	PRON
ftr-426	1694	119	reinvestment	reinvestment	NOUN
ftr-426	1694	120	,	,	PUNCT
ftr-426	1694	121	zoe	zoe	PROPN
ftr-426	1694	122	lived	live	VERB
ftr-426	1694	123	in	in	ADP
ftr-426	1694	124	a	a	DET
ftr-426	1694	125	rental	rental	ADJ
ftr-426	1694	126	property	property	NOUN
ftr-426	1694	127	.	.	PUNCT
ftr-426	1695	1	ariel	ariel	PROPN
ftr-426	1695	2	and	and	CCONJ
ftr-426	1695	3	zoe	zoe	PROPN
ftr-426	1695	4	are	be	AUX
ftr-426	1695	5	faced	face	VERB
ftr-426	1695	6	with	with	ADP
ftr-426	1695	7	many	many	ADJ
ftr-426	1695	8	tax	tax	NOUN
ftr-426	1695	9	issues	issue	NOUN
ftr-426	1695	10	,	,	PUNCT
ftr-426	1695	11	including	include	VERB
ftr-426	1695	12	whether	whether	SCONJ
ftr-426	1695	13	or	or	CCONJ
ftr-426	1695	14	not	not	PART
ftr-426	1695	15	they	they	PRON
ftr-426	1695	16	could	could	AUX
ftr-426	1695	17	deduct	deduct	VERB
ftr-426	1695	18	the	the	DET
ftr-426	1695	19	interest	interest	NOUN
ftr-426	1695	20	paid	pay	VERB
ftr-426	1695	21	on	on	ADP
ftr-426	1695	22	their	their	PRON
ftr-426	1695	23	existing	exist	VERB
ftr-426	1695	24	home	home	NOUN
ftr-426	1695	25	mortgages	mortgage	NOUN
ftr-426	1695	26	during	during	ADP
ftr-426	1695	27	the	the	DET
ftr-426	1695	28	period	period	NOUN
ftr-426	1695	29	of	of	ADP
ftr-426	1695	30	time	time	NOUN
ftr-426	1695	31	they	they	PRON
ftr-426	1695	32	no	no	ADV
ftr-426	1695	33	longer	long	ADV
ftr-426	1695	34	resided	reside	VERB
ftr-426	1695	35	in	in	ADP
ftr-426	1695	36	their	their	PRON
ftr-426	1695	37	property	property	NOUN
ftr-426	1695	38	.	.	PUNCT
ftr-426	1696	1	under	under	ADP
ftr-426	1696	2	a	a	DET
ftr-426	1696	3	strict	strict	ADJ
ftr-426	1696	4	definition	definition	NOUN
ftr-426	1696	5	of	of	ADP
ftr-426	1696	6	principal	principal	ADJ
ftr-426	1696	7	residence	residence	NOUN
ftr-426	1696	8	the	the	DET
ftr-426	1696	9	properties	property	NOUN
ftr-426	1696	10	no	no	ADV
ftr-426	1696	11	longer	long	ADV
ftr-426	1696	12	qualify	qualify	VERB
ftr-426	1696	13	as	as	ADP
ftr-426	1696	14	the	the	DET
ftr-426	1696	15	taxpayers	taxpayer	NOUN
ftr-426	1696	16	’	’	PART
ftr-426	1696	17	principal	principal	ADJ
ftr-426	1696	18	residences	residence	NOUN
ftr-426	1696	19	.	.	PUNCT
ftr-426	1697	1	the	the	DET
ftr-426	1697	2	temporary	temporary	ADJ
ftr-426	1697	3	treasury	treasury	PROPN
ftr-426	1697	4	regulations	regulation	NOUN
ftr-426	1697	5	underlying	underlie	VERB
ftr-426	1697	6	code	code	NOUN
ftr-426	1697	7	section	section	NOUN
ftr-426	1697	8	163	163	NUM
ftr-426	1697	9	do	do	AUX
ftr-426	1697	10	provide	provide	VERB
ftr-426	1697	11	that	that	SCONJ
ftr-426	1697	12	a	a	DET
ftr-426	1697	13	taxpayer	taxpayer	NOUN
ftr-426	1697	14	may	may	AUX
ftr-426	1697	15	treat	treat	VERB
ftr-426	1697	16	a	a	DET
ftr-426	1697	17	residence	residence	NOUN
ftr-426	1697	18	under	under	ADP
ftr-426	1697	19	construction	construction	NOUN
ftr-426	1697	20	as	as	ADP
ftr-426	1697	21	a	a	DET
ftr-426	1697	22	qualified	qualified	ADJ
ftr-426	1697	23	residence	residence	NOUN
ftr-426	1697	24	for	for	ADP
ftr-426	1697	25	a	a	DET
ftr-426	1697	26	period	period	NOUN
ftr-426	1697	27	up	up	ADP
ftr-426	1697	28	to	to	PART
ftr-426	1697	29	twenty	twenty	NUM
ftr-426	1697	30	-	-	PUNCT
ftr-426	1697	31	four	four	NUM
ftr-426	1697	32	months	month	NOUN
ftr-426	1697	33	,	,	PUNCT
ftr-426	1697	34	but	but	CCONJ
ftr-426	1697	35	only	only	ADV
ftr-426	1697	36	if	if	SCONJ
ftr-426	1697	37	the	the	DET
ftr-426	1697	38	residence	residence	NOUN
ftr-426	1697	39	becomes	become	VERB
ftr-426	1697	40	the	the	DET
ftr-426	1697	41	taxpayer	taxpayer	NOUN
ftr-426	1697	42	’s	’s	PART
ftr-426	1697	43	qualified	qualified	ADJ
ftr-426	1697	44	residence	residence	NOUN
ftr-426	1697	45	when	when	SCONJ
ftr-426	1697	46	it	it	PRON
ftr-426	1697	47	is	be	AUX
ftr-426	1697	48	ready	ready	ADJ
ftr-426	1697	49	for	for	ADP
ftr-426	1697	50	occupancy.481	occupancy.481	PROPN
ftr-426	1697	51	this	this	DET
ftr-426	1697	52	provision	provision	NOUN
ftr-426	1697	53	provides	provide	VERB
ftr-426	1697	54	relief	relief	NOUN
ftr-426	1697	55	during	during	ADP
ftr-426	1697	56	a	a	DET
ftr-426	1697	57	two	two	NUM
ftr-426	1697	58	-	-	PUNCT
ftr-426	1697	59	year	year	NOUN
ftr-426	1697	60	construction	construction	NOUN
ftr-426	1697	61	period	period	NOUN
ftr-426	1697	62	,	,	PUNCT
ftr-426	1697	63	before	before	ADP
ftr-426	1697	64	occupancy	occupancy	NOUN
ftr-426	1697	65	of	of	ADP
ftr-426	1697	66	the	the	DET
ftr-426	1697	67	property	property	NOUN
ftr-426	1697	68	by	by	ADP
ftr-426	1697	69	the	the	DET
ftr-426	1697	70	taxpayer	taxpayer	NOUN
ftr-426	1697	71	as	as	ADP
ftr-426	1697	72	a	a	DET
ftr-426	1697	73	residence.482	residence.482	PROPN
ftr-426	1697	74	however	however	ADV
ftr-426	1697	75	,	,	PUNCT
ftr-426	1697	76	it	it	PRON
ftr-426	1697	77	does	do	AUX
ftr-426	1697	78	not	not	PART
ftr-426	1697	79	provide	provide	VERB
ftr-426	1697	80	relief	relief	NOUN
ftr-426	1697	81	for	for	ADP
ftr-426	1697	82	the	the	DET
ftr-426	1697	83	period	period	NOUN
ftr-426	1697	84	before	before	ADP
ftr-426	1697	85	construction	construction	NOUN
ftr-426	1697	86	or	or	CCONJ
ftr-426	1697	87	for	for	ADP
ftr-426	1697	88	taxpayers	taxpayer	NOUN
ftr-426	1697	89	,	,	PUNCT
ftr-426	1697	90	like	like	ADP
ftr-426	1697	91	zoe	zoe	PROPN
ftr-426	1697	92	,	,	PUNCT
ftr-426	1697	93	who	who	PRON
ftr-426	1697	94	decide	decide	VERB
ftr-426	1697	95	they	they	PRON
ftr-426	1697	96	do	do	AUX
ftr-426	1697	97	not	not	PART
ftr-426	1697	98	want	want	VERB
ftr-426	1697	99	to	to	PART
ftr-426	1697	100	rebuild	rebuild	VERB
ftr-426	1697	101	.	.	PUNCT
ftr-426	1698	1	fortunately	fortunately	ADV
ftr-426	1698	2	,	,	PUNCT
ftr-426	1698	3	the	the	DET
ftr-426	1698	4	government	government	NOUN
ftr-426	1698	5	has	have	AUX
ftr-426	1698	6	ruled	rule	VERB
ftr-426	1698	7	that	that	SCONJ
ftr-426	1698	8	in	in	ADP
ftr-426	1698	9	ariel	ariel	PROPN
ftr-426	1698	10	’s	’s	PART
ftr-426	1698	11	and	and	CCONJ
ftr-426	1698	12	zoe	zoe	PROPN
ftr-426	1698	13	’s	’s	PART
ftr-426	1698	14	case	case	NOUN
ftr-426	1698	15	,	,	PUNCT
ftr-426	1698	16	the	the	DET
ftr-426	1698	17	interest	interest	NOUN
ftr-426	1698	18	paid	pay	VERB
ftr-426	1698	19	on	on	ADP
ftr-426	1698	20	their	their	PRON
ftr-426	1698	21	existing	exist	VERB
ftr-426	1698	22	home	home	NOUN
ftr-426	1698	23	mortgages	mortgage	NOUN
ftr-426	1698	24	would	would	AUX
ftr-426	1698	25	continue	continue	VERB
ftr-426	1698	26	to	to	PART
ftr-426	1698	27	qualify	qualify	VERB
ftr-426	1698	28	as	as	ADP
ftr-426	1698	29	deductible	deductible	ADJ
ftr-426	1698	30	residence	residence	NOUN
ftr-426	1698	31	interest.483	interest.483	NOUN
ftr-426	1698	32	in	in	ADP
ftr-426	1698	33	both	both	DET
ftr-426	1698	34	cases	case	NOUN
ftr-426	1698	35	,	,	PUNCT
ftr-426	1698	36	the	the	DET
ftr-426	1698	37	government	government	NOUN
ftr-426	1698	38	determined	determine	VERB
ftr-426	1698	39	that	that	SCONJ
ftr-426	1698	40	the	the	DET
ftr-426	1698	41	reoccupation	reoccupation	NOUN
ftr-426	1698	42	or	or	CCONJ
ftr-426	1698	43	reinvestment	reinvestment	NOUN
ftr-426	1698	44	occurred	occur	VERB
ftr-426	1698	45	within	within	ADP
ftr-426	1698	46	a	a	DET
ftr-426	1698	47	“	"	PUNCT
ftr-426	1698	48	reasonable	reasonable	ADJ
ftr-426	1698	49	period	period	NOUN
ftr-426	1698	50	of	of	ADP
ftr-426	1698	51	time	time	NOUN
ftr-426	1698	52	”	"	PUNCT
ftr-426	1698	53	and	and	CCONJ
ftr-426	1698	54	,	,	PUNCT
ftr-426	1698	55	therefore	therefore	ADV
ftr-426	1698	56	,	,	PUNCT
ftr-426	1698	57	the	the	DET
ftr-426	1698	58	property	property	NOUN
ftr-426	1698	59	would	would	AUX
ftr-426	1698	60	continue	continue	VERB
ftr-426	1698	61	to	to	PART
ftr-426	1698	62	be	be	AUX
ftr-426	1698	63	treated	treat	VERB
ftr-426	1698	64	as	as	ADP
ftr-426	1698	65	a	a	DET
ftr-426	1698	66	qualified	qualified	ADJ
ftr-426	1698	67	2005	2005	NUM
ftr-426	1698	68	]	]	PUNCT
ftr-426	1698	69	anatomy	anatomy	NOUN
ftr-426	1698	70	of	of	ADP
ftr-426	1698	71	a	a	DET
ftr-426	1698	72	disaster	disaster	NOUN
ftr-426	1698	73	1017	1017	NUM
ftr-426	1698	74	484	484	NUM
ftr-426	1698	75	.	.	PUNCT
ftr-426	1699	1	i	i	PRON
ftr-426	1699	2	d.	d.	PROPN
ftr-426	1699	3	485	485	NUM
ftr-426	1699	4	.	.	PUNCT
ftr-426	1700	1	i	i	PRON
ftr-426	1700	2	d.	d.	PROPN
ftr-426	1700	3	486	486	NUM
ftr-426	1700	4	.	.	PUNCT
ftr-426	1701	1	i	i	PRON
ftr-426	1701	2	d.	d.	PROPN
ftr-426	1701	3	487	487	NUM
ftr-426	1701	4	.	.	PUNCT
ftr-426	1702	1	i	i	PRON
ftr-426	1702	2	d.	d.	PROPN
ftr-426	1702	3	488	488	NUM
ftr-426	1702	4	.	.	PUNCT
ftr-426	1703	1	temp	temp	NOUN
ftr-426	1703	2	.	.	PUNCT
ftr-426	1704	1	regs	regs	PROPN
ftr-426	1704	2	.	.	PUNCT
ftr-426	1705	1	§	§	PROPN
ftr-426	1705	2	1.163	1.163	NUM
ftr-426	1705	3	-	-	SYM
ftr-426	1705	4	10t(p)(5	10t(p)(5	NUM
ftr-426	1705	5	)	)	PUNCT
ftr-426	1705	6	(	(	PUNCT
ftr-426	1705	7	setting	set	VERB
ftr-426	1705	8	forth	forth	ADP
ftr-426	1705	9	example	example	NOUN
ftr-426	1705	10	of	of	ADP
ftr-426	1705	11	the	the	DET
ftr-426	1705	12	limitation	limitation	NOUN
ftr-426	1705	13	of	of	ADP
ftr-426	1705	14	this	this	DET
ftr-426	1705	15	qualifying	qualifying	NOUN
ftr-426	1705	16	period	period	NOUN
ftr-426	1705	17	)	)	PUNCT
ftr-426	1705	18	.	.	PUNCT
ftr-426	1706	1	489	489	NUM
ftr-426	1706	2	.	.	PUNCT
ftr-426	1707	1	taxpayers	taxpayer	NOUN
ftr-426	1707	2	may	may	AUX
ftr-426	1707	3	request	request	VERB
ftr-426	1707	4	a	a	DET
ftr-426	1707	5	private	private	ADJ
ftr-426	1707	6	letter	letter	NOUN
ftr-426	1707	7	ruling	rule	VERB
ftr-426	1707	8	from	from	ADP
ftr-426	1707	9	the	the	DET
ftr-426	1707	10	government	government	NOUN
ftr-426	1707	11	holding	hold	VERB
ftr-426	1707	12	that	that	SCONJ
ftr-426	1707	13	the	the	DET
ftr-426	1707	14	interest	interest	NOUN
ftr-426	1707	15	on	on	ADP
ftr-426	1707	16	the	the	DET
ftr-426	1707	17	indebtedness	indebtedness	NOUN
ftr-426	1707	18	will	will	AUX
ftr-426	1707	19	be	be	AUX
ftr-426	1707	20	deductible	deductible	ADJ
ftr-426	1707	21	for	for	ADP
ftr-426	1707	22	the	the	DET
ftr-426	1707	23	pre	pre	ADJ
ftr-426	1707	24	-	-	ADJ
ftr-426	1707	25	occupation	occupation	ADJ
ftr-426	1707	26	period	period	NOUN
ftr-426	1707	27	.	.	PUNCT
ftr-426	1708	1	490	490	NUM
ftr-426	1708	2	.	.	PUNCT
ftr-426	1709	1	while	while	SCONJ
ftr-426	1709	2	this	this	DET
ftr-426	1709	3	amount	amount	NOUN
ftr-426	1709	4	of	of	ADP
ftr-426	1709	5	time	time	NOUN
ftr-426	1709	6	might	might	AUX
ftr-426	1709	7	seem	seem	VERB
ftr-426	1709	8	more	more	ADV
ftr-426	1709	9	than	than	ADP
ftr-426	1709	10	reasonable	reasonable	ADJ
ftr-426	1709	11	for	for	SCONJ
ftr-426	1709	12	a	a	DET
ftr-426	1709	13	taxpayer	taxpayer	NOUN
ftr-426	1709	14	to	to	PART
ftr-426	1709	15	act	act	VERB
ftr-426	1709	16	with	with	ADP
ftr-426	1709	17	respect	respect	NOUN
ftr-426	1709	18	to	to	ADP
ftr-426	1709	19	damaged	damage	VERB
ftr-426	1709	20	property	property	NOUN
ftr-426	1709	21	,	,	PUNCT
ftr-426	1709	22	the	the	DET
ftr-426	1709	23	rebuilding	rebuilding	NOUN
ftr-426	1709	24	process	process	NOUN
ftr-426	1709	25	for	for	ADP
ftr-426	1709	26	homeowners	homeowner	NOUN
ftr-426	1709	27	in	in	ADP
ftr-426	1709	28	a	a	DET
ftr-426	1709	29	major	major	ADJ
ftr-426	1709	30	disaster	disaster	NOUN
ftr-426	1709	31	can	can	AUX
ftr-426	1709	32	be	be	AUX
ftr-426	1709	33	long	long	ADJ
ftr-426	1709	34	and	and	CCONJ
ftr-426	1709	35	herculean	herculean	ADJ
ftr-426	1709	36	.	.	PUNCT
ftr-426	1710	1	see	see	VERB
ftr-426	1710	2	mike	mike	PROPN
ftr-426	1710	3	freeman	freeman	PROPN
ftr-426	1710	4	,	,	PUNCT
ftr-426	1710	5	jennifer	jennifer	PROPN
ftr-426	1710	6	davies	davies	PROPN
ftr-426	1710	7	and	and	CCONJ
ftr-426	1710	8	roger	roger	PROPN
ftr-426	1710	9	m.	m.	PROPN
ftr-426	1710	10	showley	showley	PROPN
ftr-426	1710	11	,	,	PUNCT
ftr-426	1710	12	end	end	VERB
ftr-426	1710	13	in	in	ADP
ftr-426	1710	14	sight	sight	NOUN
ftr-426	1710	15	:	:	PUNCT
ftr-426	1710	16	rebuilding	rebuilding	NOUN
ftr-426	1710	17	may	may	AUX
ftr-426	1710	18	be	be	AUX
ftr-426	1710	19	long	long	ADJ
ftr-426	1710	20	process	process	NOUN
ftr-426	1710	21	for	for	ADP
ftr-426	1710	22	homeowners	homeowner	NOUN
ftr-426	1710	23	,	,	PUNCT
ftr-426	1710	24	the	the	DET
ftr-426	1710	25	san	san	PROPN
ftr-426	1710	26	diego	diego	PROPN
ftr-426	1710	27	union	union	PROPN
ftr-426	1710	28	-	-	PUNCT
ftr-426	1710	29	trib	trib	PROPN
ftr-426	1710	30	.	.	PUNCT
ftr-426	1710	31	,	,	PUNCT
ftr-426	1710	32	nov	nov	PROPN
ftr-426	1710	33	.	.	PROPN
ftr-426	1710	34	2	2	NUM
ftr-426	1710	35	,	,	PUNCT
ftr-426	1710	36	2003	2003	NUM
ftr-426	1710	37	,	,	PUNCT
ftr-426	1710	38	at	at	ADP
ftr-426	1710	39	a-1	a-1	PROPN
ftr-426	1710	40	,	,	PUNCT
ftr-426	1710	41	a-11	a-11	PROPN
ftr-426	1710	42	(	(	PUNCT
ftr-426	1710	43	noting	note	VERB
ftr-426	1710	44	that	that	SCONJ
ftr-426	1710	45	because	because	SCONJ
ftr-426	1710	46	of	of	ADP
ftr-426	1710	47	the	the	DET
ftr-426	1710	48	overwhelming	overwhelming	ADJ
ftr-426	1710	49	loss	loss	NOUN
ftr-426	1710	50	of	of	ADP
ftr-426	1710	51	homes	home	NOUN
ftr-426	1710	52	san	san	PROPN
ftr-426	1710	53	diego	diego	PROPN
ftr-426	1710	54	county	county	PROPN
ftr-426	1710	55	would	would	AUX
ftr-426	1710	56	be	be	AUX
ftr-426	1710	57	embarking	embark	VERB
ftr-426	1710	58	upon	upon	SCONJ
ftr-426	1710	59	its	its	PRON
ftr-426	1710	60	biggest	big	ADJ
ftr-426	1710	61	rebuilding	rebuilding	NOUN
ftr-426	1710	62	effort	effort	NOUN
ftr-426	1710	63	in	in	ADP
ftr-426	1710	64	history	history	NOUN
ftr-426	1710	65	and	and	CCONJ
ftr-426	1710	66	that	that	SCONJ
ftr-426	1710	67	it	it	PRON
ftr-426	1710	68	would	would	AUX
ftr-426	1710	69	be	be	AUX
ftr-426	1710	70	a	a	DET
ftr-426	1710	71	long	long	ADJ
ftr-426	1710	72	(	(	PUNCT
ftr-426	1710	73	12	12	NUM
ftr-426	1710	74	to	to	PART
ftr-426	1710	75	18	18	NUM
ftr-426	1710	76	months	month	NOUN
ftr-426	1710	77	of	of	ADP
ftr-426	1710	78	planning	planning	NOUN
ftr-426	1710	79	and	and	CCONJ
ftr-426	1710	80	construction	construction	NOUN
ftr-426	1710	81	)	)	PUNCT
ftr-426	1710	82	and	and	CCONJ
ftr-426	1710	83	challenging	challenging	ADJ
ftr-426	1710	84	process	process	NOUN
ftr-426	1710	85	for	for	ADP
ftr-426	1710	86	residents	resident	NOUN
ftr-426	1710	87	and	and	CCONJ
ftr-426	1710	88	the	the	DET
ftr-426	1710	89	ill	ill	ADV
ftr-426	1710	90	-	-	PUNCT
ftr-426	1710	91	equipped	equip	VERB
ftr-426	1710	92	construction	construction	NOUN
ftr-426	1710	93	industry	industry	NOUN
ftr-426	1710	94	)	)	PUNCT
ftr-426	1710	95	;	;	PUNCT
ftr-426	1710	96	ron	ron	PROPN
ftr-426	1710	97	harris	harris	PROPN
ftr-426	1710	98	,	,	PUNCT
ftr-426	1710	99	lack	lack	NOUN
ftr-426	1710	100	of	of	ADP
ftr-426	1710	101	w	w	PROPN
ftr-426	1710	102	orkers	orkers	PROPN
ftr-426	1710	103	m	m	PROPN
ftr-426	1710	104	ay	ay	NOUN
ftr-426	1710	105	delay	delay	NOUN
ftr-426	1710	106	fire	fire	NOUN
ftr-426	1710	107	rebuilding	rebuilding	NOUN
ftr-426	1710	108	,	,	PUNCT
ftr-426	1710	109	los	los	PROPN
ftr-426	1710	110	angeles	angeles	PROPN
ftr-426	1710	111	t	t	PROPN
ftr-426	1710	112	imes	ime	NOUN
ftr-426	1710	113	,	,	PUNCT
ftr-426	1710	114	nov	nov	PROPN
ftr-426	1710	115	.	.	PROPN
ftr-426	1710	116	9	9	NUM
ftr-426	1710	117	,	,	PUNCT
ftr-426	1710	118	2003	2003	NUM
ftr-426	1710	119	,	,	PUNCT
ftr-426	1710	120	at	at	ADP
ftr-426	1710	121	real	real	ADJ
ftr-426	1710	122	estate	estate	NOUN
ftr-426	1710	123	(	(	PUNCT
ftr-426	1710	124	commenting	comment	VERB
ftr-426	1710	125	that	that	SCONJ
ftr-426	1710	126	even	even	ADV
ftr-426	1710	127	if	if	SCONJ
ftr-426	1710	128	homeowners	homeowner	NOUN
ftr-426	1710	129	can	can	AUX
ftr-426	1710	130	find	find	VERB
ftr-426	1710	131	a	a	DET
ftr-426	1710	132	builder	builder	NOUN
ftr-426	1710	133	it	it	PRON
ftr-426	1710	134	could	could	AUX
ftr-426	1710	135	be	be	AUX
ftr-426	1710	136	weeks	week	NOUN
ftr-426	1710	137	before	before	SCONJ
ftr-426	1710	138	some	some	DET
ftr-426	1710	139	areas	area	NOUN
ftr-426	1710	140	are	be	AUX
ftr-426	1710	141	safe	safe	ADJ
ftr-426	1710	142	due	due	ADJ
ftr-426	1710	143	to	to	ADP
ftr-426	1710	144	intense	intense	ADJ
ftr-426	1710	145	heat	heat	NOUN
ftr-426	1710	146	leaving	leave	VERB
ftr-426	1710	147	roads	road	NOUN
ftr-426	1710	148	unstable	unstable	ADJ
ftr-426	1710	149	due	due	ADP
ftr-426	1710	150	to	to	ADP
ftr-426	1710	151	oil	oil	NOUN
ftr-426	1710	152	boiled	boil	VERB
ftr-426	1710	153	out	out	ADP
ftr-426	1710	154	of	of	ADP
ftr-426	1710	155	the	the	DET
ftr-426	1710	156	pavement	pavement	NOUN
ftr-426	1710	157	)	)	PUNCT
ftr-426	1710	158	;	;	PUNCT
ftr-426	1710	159	roger	roger	PROPN
ftr-426	1710	160	m.	m.	PROPN
ftr-426	1710	161	showley	showley	PROPN
ftr-426	1710	162	,	,	PUNCT
ftr-426	1710	163	rebuild	rebuild	VERB
ftr-426	1710	164	?	?	PUNCT
ftr-426	1711	1	a	a	DET
ftr-426	1711	2	series	series	NOUN
ftr-426	1711	3	of	of	ADP
ftr-426	1711	4	hurdles	hurdle	NOUN
ftr-426	1711	5	ahead	ahead	ADV
ftr-426	1711	6	,	,	PUNCT
ftr-426	1711	7	the	the	DET
ftr-426	1711	8	san	san	PROPN
ftr-426	1711	9	diego	diego	PROPN
ftr-426	1711	10	union	union	PROPN
ftr-426	1711	11	-	-	PUNCT
ftr-426	1711	12	trib	trib	NOUN
ftr-426	1711	13	.	.	PUNCT
ftr-426	1711	14	,	,	PUNCT
ftr-426	1711	15	nov	nov	PROPN
ftr-426	1711	16	.	.	PROPN
ftr-426	1711	17	2	2	NUM
ftr-426	1711	18	,	,	PUNCT
ftr-426	1711	19	2003	2003	NUM
ftr-426	1711	20	,	,	PUNCT
ftr-426	1711	21	at	at	ADP
ftr-426	1711	22	h8	h8	PROPN
ftr-426	1711	23	(	(	PUNCT
ftr-426	1711	24	reporting	report	VERB
ftr-426	1711	25	that	that	SCONJ
ftr-426	1711	26	rebuilding	rebuild	VERB
ftr-426	1711	27	a	a	DET
ftr-426	1711	28	home	home	NOUN
ftr-426	1711	29	is	be	AUX
ftr-426	1711	30	n’t	not	PART
ftr-426	1711	31	what	what	PRON
ftr-426	1711	32	it	it	PRON
ftr-426	1711	33	used	use	VERB
ftr-426	1711	34	to	to	PART
ftr-426	1711	35	be	be	AUX
ftr-426	1711	36	)	)	PUNCT
ftr-426	1711	37	;	;	PUNCT
ftr-426	1711	38	fire	fire	NOUN
ftr-426	1711	39	notes	note	VERB
ftr-426	1711	40	:	:	PUNCT
ftr-426	1711	41	reconstruction	reconstruction	NOUN
ftr-426	1711	42	fair	fair	ADJ
ftr-426	1711	43	to	to	PART
ftr-426	1711	44	be	be	AUX
ftr-426	1711	45	held	hold	VERB
ftr-426	1711	46	saturday	saturday	PROPN
ftr-426	1711	47	,	,	PUNCT
ftr-426	1711	48	the	the	DET
ftr-426	1711	49	san	san	PROPN
ftr-426	1711	50	diego	diego	PROPN
ftr-426	1711	51	union	union	PROPN
ftr-426	1711	52	-	-	PUNCT
ftr-426	1711	53	trib	trib	PROPN
ftr-426	1711	54	.	.	PROPN
ftr-426	1711	55	,	,	PUNCT
ftr-426	1711	56	mar	mar	PROPN
ftr-426	1711	57	.	.	PROPN
ftr-426	1711	58	21	21	NUM
ftr-426	1711	59	,	,	PUNCT
ftr-426	1711	60	2004	2004	NUM
ftr-426	1711	61	,	,	PUNCT
ftr-426	1711	62	at	at	ADP
ftr-426	1711	63	b5	b5	PROPN
ftr-426	1711	64	(	(	PUNCT
ftr-426	1711	65	noting	note	VERB
ftr-426	1711	66	that	that	SCONJ
ftr-426	1711	67	a	a	DET
ftr-426	1711	68	reconstruction	reconstruction	NOUN
ftr-426	1711	69	fair	fair	NOUN
ftr-426	1711	70	would	would	AUX
ftr-426	1711	71	be	be	AUX
ftr-426	1711	72	held	hold	VERB
ftr-426	1711	73	bringing	bring	VERB
ftr-426	1711	74	together	together	ADP
ftr-426	1711	75	contractors	contractor	NOUN
ftr-426	1711	76	,	,	PUNCT
ftr-426	1711	77	architects	architect	NOUN
ftr-426	1711	78	and	and	CCONJ
ftr-426	1711	79	other	other	ADJ
ftr-426	1711	80	construction	construction	NOUN
ftr-426	1711	81	professionals	professional	NOUN
ftr-426	1711	82	with	with	ADP
ftr-426	1711	83	fire	fire	NOUN
ftr-426	1711	84	victims	victim	NOUN
ftr-426	1711	85	who	who	PRON
ftr-426	1711	86	are	be	AUX
ftr-426	1711	87	beginning	begin	VERB
ftr-426	1711	88	to	to	PART
ftr-426	1711	89	rebuild	rebuild	VERB
ftr-426	1711	90	their	their	PRON
ftr-426	1711	91	homes	home	NOUN
ftr-426	1711	92	five	five	NUM
ftr-426	1711	93	months	month	NOUN
ftr-426	1711	94	after	after	ADP
ftr-426	1711	95	the	the	DET
ftr-426	1711	96	fires	fire	NOUN
ftr-426	1711	97	)	)	PUNCT
ftr-426	1711	98	.	.	PUNCT
ftr-426	1712	1	491	491	NUM
ftr-426	1712	2	.	.	PUNCT
ftr-426	1713	1	see	see	VERB
ftr-426	1713	2	for	for	ADP
ftr-426	1713	3	example	example	NOUN
ftr-426	1713	4	jeanette	jeanette	PROPN
ftr-426	1713	5	steele	steele	PROPN
ftr-426	1713	6	,	,	PUNCT
ftr-426	1713	7	owners	owner	NOUN
ftr-426	1713	8	are	be	AUX
ftr-426	1713	9	paid	pay	VERB
ftr-426	1713	10	over	over	ADP
ftr-426	1713	11	policy	policy	NOUN
ftr-426	1713	12	limits	limit	NOUN
ftr-426	1713	13	,	,	PUNCT
ftr-426	1713	14	the	the	DET
ftr-426	1713	15	san	san	PROPN
ftr-426	1713	16	diego	diego	PROPN
ftr-426	1713	17	union	union	PROPN
ftr-426	1713	18	-	-	PUNCT
ftr-426	1713	19	trib	trib	PROPN
ftr-426	1713	20	.	.	PROPN
ftr-426	1713	21	,	,	PUNCT
ftr-426	1713	22	aug	aug	PROPN
ftr-426	1713	23	.	.	PROPN
ftr-426	1713	24	29	29	NUM
ftr-426	1713	25	,	,	PUNCT
ftr-426	1713	26	2004	2004	NUM
ftr-426	1713	27	,	,	PUNCT
ftr-426	1713	28	at	at	ADP
ftr-426	1713	29	b2	b2	NOUN
ftr-426	1713	30	,	,	PUNCT
ftr-426	1713	31	b5	b5	PROPN
ftr-426	1713	32	(	(	PUNCT
ftr-426	1713	33	quoting	quote	VERB
ftr-426	1713	34	extended	extend	VERB
ftr-426	1713	35	battle	battle	NOUN
ftr-426	1713	36	of	of	ADP
ftr-426	1713	37	southern	southern	ADJ
ftr-426	1713	38	california	california	PROPN
ftr-426	1713	39	wildfire	wildfire	NOUN
ftr-426	1713	40	victims	victim	NOUN
ftr-426	1713	41	and	and	CCONJ
ftr-426	1713	42	insurance	insurance	NOUN
ftr-426	1713	43	companies	company	NOUN
ftr-426	1713	44	and	and	CCONJ
ftr-426	1713	45	quoting	quote	VERB
ftr-426	1713	46	california	california	PROPN
ftr-426	1713	47	commissioner	commissioner	PROPN
ftr-426	1713	48	of	of	ADP
ftr-426	1713	49	insurance	insurance	PROPN
ftr-426	1713	50	john	john	PROPN
ftr-426	1713	51	garamendi	garamendi	PROPN
ftr-426	1713	52	advising	advise	VERB
ftr-426	1713	53	disaster	disaster	NOUN
ftr-426	1713	54	victims	victim	NOUN
ftr-426	1713	55	to	to	PART
ftr-426	1713	56	“	"	PUNCT
ftr-426	1713	57	[	[	X
ftr-426	1713	58	f]ight	f]ight	VERB
ftr-426	1713	59	fiercely	fiercely	ADV
ftr-426	1713	60	and	and	CCONJ
ftr-426	1713	61	never	never	ADV
ftr-426	1713	62	give	give	VERB
ftr-426	1713	63	up	up	ADP
ftr-426	1713	64	”	"	PUNCT
ftr-426	1713	65	)	)	PUNCT
ftr-426	1713	66	.	.	PUNCT
ftr-426	1714	1	residence	residence	NOUN
ftr-426	1714	2	during	during	ADP
ftr-426	1714	3	the	the	DET
ftr-426	1714	4	period.484	period.484	NOUN
ftr-426	1714	5	the	the	DET
ftr-426	1714	6	government	government	NOUN
ftr-426	1714	7	also	also	ADV
ftr-426	1714	8	clarified	clarify	VERB
ftr-426	1714	9	that	that	SCONJ
ftr-426	1714	10	the	the	DET
ftr-426	1714	11	same	same	ADJ
ftr-426	1714	12	treatment	treatment	NOUN
ftr-426	1714	13	would	would	AUX
ftr-426	1714	14	apply	apply	VERB
ftr-426	1714	15	if	if	SCONJ
ftr-426	1714	16	the	the	DET
ftr-426	1714	17	property	property	NOUN
ftr-426	1714	18	were	be	AUX
ftr-426	1714	19	the	the	DET
ftr-426	1714	20	taxpayer	taxpayer	NOUN
ftr-426	1714	21	’s	’s	PART
ftr-426	1714	22	second	second	ADJ
ftr-426	1714	23	residence	residence	NOUN
ftr-426	1714	24	or	or	CCONJ
ftr-426	1714	25	if	if	SCONJ
ftr-426	1714	26	the	the	DET
ftr-426	1714	27	destruction	destruction	NOUN
ftr-426	1714	28	had	have	AUX
ftr-426	1714	29	been	be	AUX
ftr-426	1714	30	caused	cause	VERB
ftr-426	1714	31	by	by	ADP
ftr-426	1714	32	a	a	DET
ftr-426	1714	33	disaster	disaster	NOUN
ftr-426	1714	34	not	not	PART
ftr-426	1714	35	declared	declare	VERB
ftr-426	1714	36	to	to	PART
ftr-426	1714	37	be	be	AUX
ftr-426	1714	38	a	a	DET
ftr-426	1714	39	major	major	ADJ
ftr-426	1714	40	disaster	disaster	NOUN
ftr-426	1714	41	by	by	ADP
ftr-426	1714	42	the	the	DET
ftr-426	1714	43	president.485	president.485	NOUN
ftr-426	1714	44	accordingly	accordingly	ADV
ftr-426	1714	45	,	,	PUNCT
ftr-426	1714	46	any	any	DET
ftr-426	1714	47	disaster	disaster	NOUN
ftr-426	1714	48	victim	victim	NOUN
ftr-426	1714	49	may	may	AUX
ftr-426	1714	50	deduct	deduct	VERB
ftr-426	1714	51	interest	interest	NOUN
ftr-426	1714	52	paid	pay	VERB
ftr-426	1714	53	on	on	ADP
ftr-426	1714	54	her	her	PRON
ftr-426	1714	55	mortgage	mortgage	NOUN
ftr-426	1714	56	that	that	PRON
ftr-426	1714	57	is	be	AUX
ftr-426	1714	58	secured	secure	VERB
ftr-426	1714	59	by	by	ADP
ftr-426	1714	60	her	her	PRON
ftr-426	1714	61	principal	principal	NOUN
ftr-426	1714	62	or	or	CCONJ
ftr-426	1714	63	second	second	ADJ
ftr-426	1714	64	residence	residence	NOUN
ftr-426	1714	65	during	during	ADP
ftr-426	1714	66	a	a	DET
ftr-426	1714	67	reasonable	reasonable	ADJ
ftr-426	1714	68	period	period	NOUN
ftr-426	1714	69	of	of	ADP
ftr-426	1714	70	time	time	NOUN
ftr-426	1714	71	between	between	ADP
ftr-426	1714	72	its	its	PRON
ftr-426	1714	73	destruction	destruction	NOUN
ftr-426	1714	74	and	and	CCONJ
ftr-426	1714	75	reconstruction	reconstruction	NOUN
ftr-426	1714	76	or	or	CCONJ
ftr-426	1714	77	sale.486	sale.486	ADJ
ftr-426	1714	78	disaster	disaster	NOUN
ftr-426	1714	79	victims	victim	NOUN
ftr-426	1714	80	should	should	AUX
ftr-426	1714	81	note	note	VERB
ftr-426	1714	82	that	that	SCONJ
ftr-426	1714	83	the	the	DET
ftr-426	1714	84	construction	construction	NOUN
ftr-426	1714	85	period	period	NOUN
ftr-426	1714	86	stated	state	VERB
ftr-426	1714	87	in	in	ADP
ftr-426	1714	88	the	the	DET
ftr-426	1714	89	government	government	NOUN
ftr-426	1714	90	’s	’s	PART
ftr-426	1714	91	example	example	NOUN
ftr-426	1714	92	was	be	AUX
ftr-426	1714	93	only	only	ADV
ftr-426	1714	94	sixteen	sixteen	NUM
ftr-426	1714	95	months.487	months.487	NUM
ftr-426	1714	96	the	the	DET
ftr-426	1714	97	temporary	temporary	ADJ
ftr-426	1714	98	treasury	treasury	PROPN
ftr-426	1714	99	regulations	regulation	NOUN
ftr-426	1714	100	authorize	authorize	VERB
ftr-426	1714	101	a	a	DET
ftr-426	1714	102	twenty	twenty	NUM
ftr-426	1714	103	-	-	PUNCT
ftr-426	1714	104	four	four	NUM
ftr-426	1714	105	month	month	NOUN
ftr-426	1714	106	construction	construction	NOUN
ftr-426	1714	107	period.488	period.488	NOUN
ftr-426	1714	108	if	if	SCONJ
ftr-426	1714	109	a	a	DET
ftr-426	1714	110	taxpayer	taxpayer	NOUN
ftr-426	1714	111	’s	’s	PART
ftr-426	1714	112	construction	construction	NOUN
ftr-426	1714	113	period	period	NOUN
ftr-426	1714	114	exceeds	exceed	VERB
ftr-426	1714	115	twenty	twenty	NUM
ftr-426	1714	116	-	-	PUNCT
ftr-426	1714	117	four	four	NUM
ftr-426	1714	118	months	month	NOUN
ftr-426	1714	119	,	,	PUNCT
ftr-426	1714	120	she	she	PRON
ftr-426	1714	121	will	will	AUX
ftr-426	1714	122	want	want	VERB
ftr-426	1714	123	to	to	PART
ftr-426	1714	124	obtain	obtain	VERB
ftr-426	1714	125	written	write	VERB
ftr-426	1714	126	documentation	documentation	NOUN
ftr-426	1714	127	explaining	explain	VERB
ftr-426	1714	128	the	the	DET
ftr-426	1714	129	reasons	reason	NOUN
ftr-426	1714	130	for	for	ADP
ftr-426	1714	131	the	the	DET
ftr-426	1714	132	extended	extended	ADJ
ftr-426	1714	133	delays	delay	NOUN
ftr-426	1714	134	and	and	CCONJ
ftr-426	1714	135	might	might	AUX
ftr-426	1714	136	want	want	VERB
ftr-426	1714	137	to	to	PART
ftr-426	1714	138	obtain	obtain	VERB
ftr-426	1714	139	a	a	DET
ftr-426	1714	140	ruling	ruling	NOUN
ftr-426	1714	141	from	from	ADP
ftr-426	1714	142	the	the	DET
ftr-426	1714	143	government	government	NOUN
ftr-426	1714	144	on	on	ADP
ftr-426	1714	145	the	the	DET
ftr-426	1714	146	deductibility	deductibility	NOUN
ftr-426	1714	147	of	of	ADP
ftr-426	1714	148	her	her	PRON
ftr-426	1714	149	related	related	ADJ
ftr-426	1714	150	interest	interest	NOUN
ftr-426	1714	151	expense.489	expense.489	ADP
ftr-426	1714	152	additionally	additionally	ADV
ftr-426	1714	153	,	,	PUNCT
ftr-426	1714	154	the	the	DET
ftr-426	1714	155	government	government	NOUN
ftr-426	1714	156	’s	’s	PART
ftr-426	1714	157	two	two	NUM
ftr-426	1714	158	-	-	PUNCT
ftr-426	1714	159	year	year	NOUN
ftr-426	1714	160	pre	pre	NOUN
ftr-426	1714	161	-	-	NOUN
ftr-426	1714	162	sale	sale	ADJ
ftr-426	1714	163	and	and	CCONJ
ftr-426	1714	164	eighteen	eighteen	NUM
ftr-426	1714	165	month	month	NOUN
ftr-426	1714	166	pre	pre	ADJ
ftr-426	1714	167	-	-	ADJ
ftr-426	1714	168	construction	construction	ADJ
ftr-426	1714	169	periods	period	NOUN
ftr-426	1714	170	set	set	VERB
ftr-426	1714	171	forth	forth	ADP
ftr-426	1714	172	in	in	ADP
ftr-426	1714	173	the	the	DET
ftr-426	1714	174	revenue	revenue	NOUN
ftr-426	1714	175	ruling	ruling	NOUN
ftr-426	1714	176	should	should	AUX
ftr-426	1714	177	be	be	AUX
ftr-426	1714	178	used	use	VERB
ftr-426	1714	179	as	as	ADP
ftr-426	1714	180	guidance	guidance	NOUN
ftr-426	1714	181	for	for	ADP
ftr-426	1714	182	a	a	DET
ftr-426	1714	183	reasonable	reasonable	ADJ
ftr-426	1714	184	period	period	NOUN
ftr-426	1714	185	of	of	ADP
ftr-426	1714	186	time	time	NOUN
ftr-426	1714	187	before	before	SCONJ
ftr-426	1714	188	a	a	DET
ftr-426	1714	189	taxpayer	taxpayer	NOUN
ftr-426	1714	190	acts	act	VERB
ftr-426	1714	191	with	with	ADP
ftr-426	1714	192	respect	respect	NOUN
ftr-426	1714	193	to	to	ADP
ftr-426	1714	194	her	her	PRON
ftr-426	1714	195	damaged	damage	VERB
ftr-426	1714	196	property.490	property.490	NOUN
ftr-426	1714	197	taxpayers	taxpayer	NOUN
ftr-426	1714	198	will	will	AUX
ftr-426	1714	199	want	want	VERB
ftr-426	1714	200	to	to	PART
ftr-426	1714	201	document	document	VERB
ftr-426	1714	202	in	in	ADP
ftr-426	1714	203	writing	write	VERB
ftr-426	1714	204	the	the	DET
ftr-426	1714	205	efforts	effort	NOUN
ftr-426	1714	206	they	they	PRON
ftr-426	1714	207	make	make	VERB
ftr-426	1714	208	to	to	PART
ftr-426	1714	209	replace	replace	VERB
ftr-426	1714	210	their	their	PRON
ftr-426	1714	211	lost	lose	VERB
ftr-426	1714	212	home	home	NOUN
ftr-426	1714	213	and	and	CCONJ
ftr-426	1714	214	describe	describe	VERB
ftr-426	1714	215	the	the	DET
ftr-426	1714	216	myriad	myriad	NOUN
ftr-426	1714	217	of	of	ADP
ftr-426	1714	218	issues	issue	NOUN
ftr-426	1714	219	and	and	CCONJ
ftr-426	1714	220	roadblocks	roadblock	NOUN
ftr-426	1714	221	faced	face	VERB
ftr-426	1714	222	during	during	ADP
ftr-426	1714	223	these	these	DET
ftr-426	1714	224	periods	period	NOUN
ftr-426	1714	225	.	.	PUNCT
ftr-426	1715	1	when	when	SCONJ
ftr-426	1715	2	disaster	disaster	NOUN
ftr-426	1715	3	hits	hit	VERB
ftr-426	1715	4	,	,	PUNCT
ftr-426	1715	5	local	local	ADJ
ftr-426	1715	6	newspapers	newspaper	NOUN
ftr-426	1715	7	and	and	CCONJ
ftr-426	1715	8	magazines	magazine	NOUN
ftr-426	1715	9	often	often	ADV
ftr-426	1715	10	document	document	VERB
ftr-426	1715	11	the	the	DET
ftr-426	1715	12	challenges	challenge	NOUN
ftr-426	1715	13	of	of	ADP
ftr-426	1715	14	the	the	DET
ftr-426	1715	15	rebuilding	rebuild	VERB
ftr-426	1715	16	process.491	process.491	PROPN
ftr-426	1715	17	1018	1018	NUM
ftr-426	1715	18	florida	florida	PROPN
ftr-426	1715	19	tax	tax	NOUN
ftr-426	1715	20	review	review	NOUN
ftr-426	1716	1	[	[	X
ftr-426	1716	2	vol.6:10	vol.6:10	PROPN
ftr-426	1716	3	492	492	NUM
ftr-426	1716	4	.	.	PUNCT
ftr-426	1717	1	see	see	VERB
ftr-426	1717	2	jane	jane	PROPN
ftr-426	1717	3	clifford	clifford	PROPN
ftr-426	1717	4	,	,	PUNCT
ftr-426	1717	5	caught	catch	VERB
ftr-426	1717	6	in	in	ADP
ftr-426	1717	7	the	the	DET
ftr-426	1717	8	middle	middle	NOUN
ftr-426	1717	9	,	,	PUNCT
ftr-426	1717	10	the	the	DET
ftr-426	1717	11	san	san	PROPN
ftr-426	1717	12	diego	diego	PROPN
ftr-426	1717	13	union	union	PROPN
ftr-426	1717	14	-	-	PUNCT
ftr-426	1717	15	trib	trib	PROPN
ftr-426	1717	16	.	.	PROPN
ftr-426	1717	17	,	,	PUNCT
ftr-426	1717	18	aug	aug	PROPN
ftr-426	1717	19	.	.	PROPN
ftr-426	1717	20	28	28	NUM
ftr-426	1717	21	,	,	PUNCT
ftr-426	1717	22	2004	2004	NUM
ftr-426	1717	23	,	,	PUNCT
ftr-426	1717	24	at	at	ADP
ftr-426	1717	25	e1	e1	PROPN
ftr-426	1717	26	(	(	PUNCT
ftr-426	1717	27	recounting	recount	VERB
ftr-426	1717	28	the	the	DET
ftr-426	1717	29	bellante	bellante	PROPN
ftr-426	1717	30	family	family	NOUN
ftr-426	1717	31	’s	’s	PART
ftr-426	1717	32	struggle	struggle	NOUN
ftr-426	1717	33	to	to	PART
ftr-426	1717	34	rebuild	rebuild	VERB
ftr-426	1717	35	their	their	PRON
ftr-426	1717	36	home	home	NOUN
ftr-426	1717	37	on	on	ADP
ftr-426	1717	38	wildcat	wildcat	PROPN
ftr-426	1717	39	canyon	canyon	PROPN
ftr-426	1717	40	road	road	NOUN
ftr-426	1717	41	)	)	PUNCT
ftr-426	1717	42	.	.	PUNCT
ftr-426	1718	1	493	493	NUM
ftr-426	1718	2	.	.	PUNCT
ftr-426	1719	1	see	see	VERB
ftr-426	1719	2	rev	rev	PROPN
ftr-426	1719	3	.	.	PUNCT
ftr-426	1719	4	rul	rul	NOUN
ftr-426	1719	5	.	.	PUNCT
ftr-426	1720	1	96	96	NUM
ftr-426	1720	2	-	-	SYM
ftr-426	1720	3	32	32	NUM
ftr-426	1720	4	,	,	PUNCT
ftr-426	1720	5	1996	1996	NUM
ftr-426	1720	6	-	-	SYM
ftr-426	1720	7	25	25	NUM
ftr-426	1720	8	i.r.b	i.r.b	NOUN
ftr-426	1720	9	.	.	PUNCT
ftr-426	1721	1	5	5	NUM
ftr-426	1721	2	.	.	X
ftr-426	1722	1	494	494	NUM
ftr-426	1722	2	.	.	PUNCT
ftr-426	1723	1	i	i	PRON
ftr-426	1723	2	d.	d.	PROPN
ftr-426	1723	3	;	;	PUNCT
ftr-426	1723	4	temp	temp	NOUN
ftr-426	1723	5	.	.	PUNCT
ftr-426	1724	1	regs	regs	PROPN
ftr-426	1724	2	.	.	PUNCT
ftr-426	1725	1	§	§	PROPN
ftr-426	1725	2	1.163	1.163	NUM
ftr-426	1725	3	-	-	SYM
ftr-426	1725	4	10t(p)(5	10t(p)(5	NUM
ftr-426	1725	5	)	)	PUNCT
ftr-426	1725	6	.	.	PUNCT
ftr-426	1726	1	495	495	NUM
ftr-426	1726	2	.	.	PUNCT
ftr-426	1727	1	see	see	VERB
ftr-426	1727	2	irc	irc	PROPN
ftr-426	1727	3	§	§	PROPN
ftr-426	1727	4	1033(h)(1)(b	1033(h)(1)(b	NUM
ftr-426	1727	5	)	)	PUNCT
ftr-426	1727	6	(	(	PUNCT
ftr-426	1727	7	setting	set	VERB
ftr-426	1727	8	forth	forth	ADV
ftr-426	1727	9	four	four	NUM
ftr-426	1727	10	-	-	PUNCT
ftr-426	1727	11	year	year	NOUN
ftr-426	1727	12	replacement	replacement	NOUN
ftr-426	1727	13	period	period	NOUN
ftr-426	1727	14	for	for	ADP
ftr-426	1727	15	the	the	DET
ftr-426	1727	16	replacement	replacement	NOUN
ftr-426	1727	17	of	of	ADP
ftr-426	1727	18	a	a	DET
ftr-426	1727	19	principal	principal	ADJ
ftr-426	1727	20	residence	residence	NOUN
ftr-426	1727	21	by	by	ADP
ftr-426	1727	22	the	the	DET
ftr-426	1727	23	victim	victim	NOUN
ftr-426	1727	24	of	of	ADP
ftr-426	1727	25	a	a	DET
ftr-426	1727	26	presidentially	presidentially	NOUN
ftr-426	1727	27	declared	declare	VERB
ftr-426	1727	28	disaster	disaster	NOUN
ftr-426	1727	29	)	)	PUNCT
ftr-426	1727	30	.	.	PUNCT
ftr-426	1728	1	496	496	NUM
ftr-426	1728	2	.	.	PUNCT
ftr-426	1729	1	see	see	VERB
ftr-426	1729	2	i	i	PRON
ftr-426	1729	3	d.	d.	PROPN
ftr-426	1729	4	497	497	NUM
ftr-426	1729	5	.	.	PUNCT
ftr-426	1730	1	see	see	VERB
ftr-426	1730	2	irc	irc	PROPN
ftr-426	1730	3	§	§	PROPN
ftr-426	1730	4	§	§	PROPN
ftr-426	1730	5	163(h)(3	163(h)(3	NUM
ftr-426	1730	6	)	)	PUNCT
ftr-426	1730	7	(	(	PUNCT
ftr-426	1730	8	providing	provide	VERB
ftr-426	1730	9	for	for	ADP
ftr-426	1730	10	the	the	DET
ftr-426	1730	11	deductibility	deductibility	NOUN
ftr-426	1730	12	of	of	ADP
ftr-426	1730	13	interest	interest	NOUN
ftr-426	1730	14	on	on	ADP
ftr-426	1730	15	qualified	qualified	ADJ
ftr-426	1730	16	acquisition	acquisition	NOUN
ftr-426	1730	17	or	or	CCONJ
ftr-426	1730	18	home	home	NOUN
ftr-426	1730	19	equity	equity	NOUN
ftr-426	1730	20	indebtedness	indebtedness	NOUN
ftr-426	1730	21	)	)	PUNCT
ftr-426	1730	22	;	;	PUNCT
ftr-426	1730	23	461(g)(2	461(g)(2	NUM
ftr-426	1730	24	)	)	PUNCT
ftr-426	1730	25	(	(	PUNCT
ftr-426	1730	26	providing	provide	VERB
ftr-426	1730	27	for	for	ADP
ftr-426	1730	28	deductibility	deductibility	NOUN
ftr-426	1730	29	of	of	ADP
ftr-426	1730	30	points	point	NOUN
ftr-426	1730	31	paid	pay	VERB
ftr-426	1730	32	on	on	ADP
ftr-426	1730	33	a	a	DET
ftr-426	1730	34	taxpayer	taxpayer	NOUN
ftr-426	1730	35	’s	’s	PART
ftr-426	1730	36	principal	principal	ADJ
ftr-426	1730	37	residence	residence	NOUN
ftr-426	1730	38	)	)	PUNCT
ftr-426	1730	39	.	.	PUNCT
ftr-426	1731	1	these	these	DET
ftr-426	1731	2	independent	independent	ADJ
ftr-426	1731	3	sources	source	NOUN
ftr-426	1731	4	should	should	AUX
ftr-426	1731	5	provide	provide	VERB
ftr-426	1731	6	convincing	convincing	ADJ
ftr-426	1731	7	,	,	PUNCT
ftr-426	1731	8	supporting	support	VERB
ftr-426	1731	9	evidence	evidence	NOUN
ftr-426	1731	10	for	for	ADP
ftr-426	1731	11	delays	delay	NOUN
ftr-426	1731	12	that	that	PRON
ftr-426	1731	13	may	may	AUX
ftr-426	1731	14	otherwise	otherwise	ADV
ftr-426	1731	15	seem	seem	VERB
ftr-426	1731	16	unreasonable.492	unreasonable.492	PROPN
ftr-426	1731	17	3	3	NUM
ftr-426	1731	18	.	.	PUNCT
ftr-426	1731	19	application	application	NOUN
ftr-426	1731	20	to	to	ADP
ftr-426	1731	21	the	the	DET
ftr-426	1731	22	bell	bell	PROPN
ftr-426	1731	23	family	family	NOUN
ftr-426	1731	24	,	,	PUNCT
ftr-426	1731	25	hypothetical	hypothetical	ADJ
ftr-426	1731	26	disaster	disaster	NOUN
ftr-426	1731	27	victims	victim	NOUN
ftr-426	1731	28	in	in	ADP
ftr-426	1731	29	accordance	accordance	NOUN
ftr-426	1731	30	with	with	ADP
ftr-426	1731	31	the	the	DET
ftr-426	1731	32	government	government	NOUN
ftr-426	1731	33	’s	’s	PART
ftr-426	1731	34	ruling	ruling	NOUN
ftr-426	1731	35	,	,	PUNCT
ftr-426	1731	36	the	the	DET
ftr-426	1731	37	bells	bell	NOUN
ftr-426	1731	38	should	should	AUX
ftr-426	1731	39	be	be	AUX
ftr-426	1731	40	able	able	ADJ
ftr-426	1731	41	to	to	PART
ftr-426	1731	42	deduct	deduct	VERB
ftr-426	1731	43	the	the	DET
ftr-426	1731	44	interest	interest	NOUN
ftr-426	1731	45	paid	pay	VERB
ftr-426	1731	46	on	on	ADP
ftr-426	1731	47	their	their	PRON
ftr-426	1731	48	home	home	NOUN
ftr-426	1731	49	mortgage	mortgage	NOUN
ftr-426	1731	50	after	after	SCONJ
ftr-426	1731	51	their	their	PRON
ftr-426	1731	52	home	home	NOUN
ftr-426	1731	53	was	be	AUX
ftr-426	1731	54	destroyed	destroy	VERB
ftr-426	1731	55	for	for	ADP
ftr-426	1731	56	a	a	DET
ftr-426	1731	57	“	"	PUNCT
ftr-426	1731	58	reasonable	reasonable	ADJ
ftr-426	1731	59	period	period	NOUN
ftr-426	1731	60	of	of	ADP
ftr-426	1731	61	time	time	NOUN
ftr-426	1731	62	”	"	PUNCT
ftr-426	1731	63	pre	pre	NOUN
ftr-426	1731	64	-	-	NOUN
ftr-426	1731	65	sale	sale	ADJ
ftr-426	1731	66	or	or	CCONJ
ftr-426	1731	67	pre	pre	VERB
ftr-426	1731	68	-	-	ADJ
ftr-426	1731	69	construction.493	construction.493	VERB
ftr-426	1731	70	however	however	ADV
ftr-426	1731	71	,	,	PUNCT
ftr-426	1731	72	the	the	DET
ftr-426	1731	73	bells	bell	NOUN
ftr-426	1731	74	will	will	AUX
ftr-426	1731	75	have	have	VERB
ftr-426	1731	76	to	to	PART
ftr-426	1731	77	demonstrate	demonstrate	VERB
ftr-426	1731	78	that	that	SCONJ
ftr-426	1731	79	this	this	DET
ftr-426	1731	80	interim	interim	ADJ
ftr-426	1731	81	period	period	NOUN
ftr-426	1731	82	,	,	PUNCT
ftr-426	1731	83	that	that	ADV
ftr-426	1731	84	is	is	ADV
ftr-426	1731	85	,	,	PUNCT
ftr-426	1731	86	the	the	DET
ftr-426	1731	87	period	period	NOUN
ftr-426	1731	88	of	of	ADP
ftr-426	1731	89	time	time	NOUN
ftr-426	1731	90	their	their	PRON
ftr-426	1731	91	former	former	ADJ
ftr-426	1731	92	residential	residential	ADJ
ftr-426	1731	93	lot	lot	NOUN
ftr-426	1731	94	is	be	AUX
ftr-426	1731	95	owned	own	VERB
ftr-426	1731	96	by	by	ADP
ftr-426	1731	97	them	they	PRON
ftr-426	1731	98	and	and	CCONJ
ftr-426	1731	99	vacant	vacant	ADJ
ftr-426	1731	100	,	,	PUNCT
ftr-426	1731	101	is	be	AUX
ftr-426	1731	102	reasonable	reasonable	ADJ
ftr-426	1731	103	.	.	PUNCT
ftr-426	1732	1	the	the	DET
ftr-426	1732	2	government	government	NOUN
ftr-426	1732	3	’s	’s	PART
ftr-426	1732	4	guidance	guidance	NOUN
ftr-426	1732	5	for	for	ADP
ftr-426	1732	6	what	what	PRON
ftr-426	1732	7	is	be	AUX
ftr-426	1732	8	reasonable	reasonable	ADJ
ftr-426	1732	9	provides	provide	VERB
ftr-426	1732	10	for	for	ADP
ftr-426	1732	11	a	a	DET
ftr-426	1732	12	two	two	NUM
ftr-426	1732	13	-	-	PUNCT
ftr-426	1732	14	year	year	NOUN
ftr-426	1732	15	pre	pre	NOUN
ftr-426	1732	16	-	-	NOUN
ftr-426	1732	17	sale	sale	ADJ
ftr-426	1732	18	,	,	PUNCT
ftr-426	1732	19	eighteen	eighteen	NUM
ftr-426	1732	20	-	-	PUNCT
ftr-426	1732	21	month	month	NOUN
ftr-426	1732	22	pre	pre	NOUN
ftr-426	1732	23	-	-	NOUN
ftr-426	1732	24	construction	construction	ADJ
ftr-426	1732	25	and	and	CCONJ
ftr-426	1732	26	sixteenand	sixteenand	NOUN
ftr-426	1732	27	twentyfour	twentyfour	NOUN
ftr-426	1732	28	-	-	PUNCT
ftr-426	1732	29	month	month	NOUN
ftr-426	1732	30	construction	construction	NOUN
ftr-426	1732	31	periods.494	periods.494	NOUN
ftr-426	1732	32	if	if	SCONJ
ftr-426	1732	33	the	the	DET
ftr-426	1732	34	bells	bell	NOUN
ftr-426	1732	35	use	use	VERB
ftr-426	1732	36	the	the	DET
ftr-426	1732	37	entire	entire	ADJ
ftr-426	1732	38	four	four	NUM
ftr-426	1732	39	-	-	PUNCT
ftr-426	1732	40	year	year	NOUN
ftr-426	1732	41	replacement	replacement	NOUN
ftr-426	1732	42	period	period	NOUN
ftr-426	1732	43	authorized	authorize	VERB
ftr-426	1732	44	under	under	ADP
ftr-426	1732	45	the	the	DET
ftr-426	1732	46	code	code	NOUN
ftr-426	1732	47	for	for	ADP
ftr-426	1732	48	residential	residential	ADJ
ftr-426	1732	49	property	property	NOUN
ftr-426	1732	50	destroyed	destroy	VERB
ftr-426	1732	51	by	by	ADP
ftr-426	1732	52	a	a	DET
ftr-426	1732	53	presidentially	presidentially	NOUN
ftr-426	1732	54	declared	declare	VERB
ftr-426	1732	55	disaster	disaster	NOUN
ftr-426	1732	56	area	area	NOUN
ftr-426	1732	57	,	,	PUNCT
ftr-426	1732	58	or	or	CCONJ
ftr-426	1732	59	through	through	ADP
ftr-426	1732	60	december	december	PROPN
ftr-426	1732	61	31	31	NUM
ftr-426	1732	62	,	,	PUNCT
ftr-426	1732	63	2007,495	2007,495	NUM
ftr-426	1732	64	to	to	PART
ftr-426	1732	65	replace	replace	VERB
ftr-426	1732	66	their	their	PRON
ftr-426	1732	67	home	home	NOUN
ftr-426	1732	68	their	their	PRON
ftr-426	1732	69	interim	interim	ADJ
ftr-426	1732	70	period	period	NOUN
ftr-426	1732	71	may	may	AUX
ftr-426	1732	72	exceed	exceed	VERB
ftr-426	1732	73	the	the	DET
ftr-426	1732	74	government	government	NOUN
ftr-426	1732	75	’s	’s	PART
ftr-426	1732	76	guidance	guidance	NOUN
ftr-426	1732	77	.	.	PUNCT
ftr-426	1733	1	notably	notably	ADV
ftr-426	1733	2	,	,	PUNCT
ftr-426	1733	3	the	the	DET
ftr-426	1733	4	guidance	guidance	NOUN
ftr-426	1733	5	was	be	AUX
ftr-426	1733	6	issued	issue	VERB
ftr-426	1733	7	after	after	SCONJ
ftr-426	1733	8	the	the	DET
ftr-426	1733	9	code	code	NOUN
ftr-426	1733	10	was	be	AUX
ftr-426	1733	11	amended	amend	VERB
ftr-426	1733	12	to	to	PART
ftr-426	1733	13	extend	extend	VERB
ftr-426	1733	14	the	the	DET
ftr-426	1733	15	replacement	replacement	NOUN
ftr-426	1733	16	period	period	NOUN
ftr-426	1733	17	for	for	ADP
ftr-426	1733	18	principal	principal	ADJ
ftr-426	1733	19	residences	residence	NOUN
ftr-426	1733	20	destroyed	destroy	VERB
ftr-426	1733	21	in	in	ADP
ftr-426	1733	22	a	a	DET
ftr-426	1733	23	presidentially	presidentially	NOUN
ftr-426	1733	24	declared	declare	VERB
ftr-426	1733	25	disaster	disaster	NOUN
ftr-426	1733	26	from	from	ADP
ftr-426	1733	27	two	two	NUM
ftr-426	1733	28	to	to	PART
ftr-426	1733	29	four	four	NUM
ftr-426	1733	30	years.496	years.496	NOUN
ftr-426	1733	31	accordingly	accordingly	ADV
ftr-426	1733	32	,	,	PUNCT
ftr-426	1733	33	the	the	DET
ftr-426	1733	34	bells	bell	NOUN
ftr-426	1733	35	should	should	AUX
ftr-426	1733	36	make	make	VERB
ftr-426	1733	37	sure	sure	ADJ
ftr-426	1733	38	they	they	PRON
ftr-426	1733	39	are	be	AUX
ftr-426	1733	40	able	able	ADJ
ftr-426	1733	41	to	to	PART
ftr-426	1733	42	document	document	VERB
ftr-426	1733	43	that	that	SCONJ
ftr-426	1733	44	their	their	PRON
ftr-426	1733	45	pre	pre	NOUN
ftr-426	1733	46	-	-	NOUN
ftr-426	1733	47	sale	sale	ADJ
ftr-426	1733	48	,	,	PUNCT
ftr-426	1733	49	pre	pre	ADJ
ftr-426	1733	50	-	-	NOUN
ftr-426	1733	51	construction	construction	NOUN
ftr-426	1733	52	and	and	CCONJ
ftr-426	1733	53	any	any	DET
ftr-426	1733	54	construction	construction	NOUN
ftr-426	1733	55	periods	period	NOUN
ftr-426	1733	56	are	be	AUX
ftr-426	1733	57	reasonable	reasonable	ADJ
ftr-426	1733	58	under	under	ADP
ftr-426	1733	59	the	the	DET
ftr-426	1733	60	facts	fact	NOUN
ftr-426	1733	61	and	and	CCONJ
ftr-426	1733	62	circumstances	circumstance	NOUN
ftr-426	1733	63	facing	face	VERB
ftr-426	1733	64	them	they	PRON
ftr-426	1733	65	.	.	PUNCT
ftr-426	1734	1	if	if	SCONJ
ftr-426	1734	2	delays	delay	NOUN
ftr-426	1734	3	persist	persist	VERB
ftr-426	1734	4	,	,	PUNCT
ftr-426	1734	5	they	they	PRON
ftr-426	1734	6	may	may	AUX
ftr-426	1734	7	consider	consider	VERB
ftr-426	1734	8	asking	ask	VERB
ftr-426	1734	9	the	the	DET
ftr-426	1734	10	government	government	NOUN
ftr-426	1734	11	for	for	ADP
ftr-426	1734	12	a	a	DET
ftr-426	1734	13	favorable	favorable	ADJ
ftr-426	1734	14	ruling	ruling	NOUN
ftr-426	1734	15	that	that	SCONJ
ftr-426	1734	16	their	their	PRON
ftr-426	1734	17	interest	interest	NOUN
ftr-426	1734	18	on	on	ADP
ftr-426	1734	19	their	their	PRON
ftr-426	1734	20	former	former	ADJ
ftr-426	1734	21	home	home	NOUN
ftr-426	1734	22	is	be	AUX
ftr-426	1734	23	deductible	deductible	ADJ
ftr-426	1734	24	.	.	PUNCT
ftr-426	1735	1	in	in	ADP
ftr-426	1735	2	addition	addition	NOUN
ftr-426	1735	3	to	to	ADP
ftr-426	1735	4	deducting	deduct	VERB
ftr-426	1735	5	interest	interest	NOUN
ftr-426	1735	6	paid	pay	VERB
ftr-426	1735	7	on	on	ADP
ftr-426	1735	8	the	the	DET
ftr-426	1735	9	bells	bell	NOUN
ftr-426	1735	10	’	'	PUNCT
ftr-426	1735	11	existing	exist	VERB
ftr-426	1735	12	home	home	NOUN
ftr-426	1735	13	mortgage	mortgage	NOUN
ftr-426	1735	14	,	,	PUNCT
ftr-426	1735	15	when	when	SCONJ
ftr-426	1735	16	the	the	DET
ftr-426	1735	17	bells	bell	NOUN
ftr-426	1735	18	incur	incur	VERB
ftr-426	1735	19	additional	additional	ADJ
ftr-426	1735	20	debt	debt	NOUN
ftr-426	1735	21	to	to	PART
ftr-426	1735	22	reconstruct	reconstruct	VERB
ftr-426	1735	23	or	or	CCONJ
ftr-426	1735	24	acquire	acquire	VERB
ftr-426	1735	25	a	a	DET
ftr-426	1735	26	new	new	ADJ
ftr-426	1735	27	residence	residence	NOUN
ftr-426	1735	28	including	include	VERB
ftr-426	1735	29	any	any	DET
ftr-426	1735	30	sba	sba	PROPN
ftr-426	1735	31	loans	loan	NOUN
ftr-426	1735	32	,	,	PUNCT
ftr-426	1735	33	the	the	DET
ftr-426	1735	34	bells	bell	NOUN
ftr-426	1735	35	should	should	AUX
ftr-426	1735	36	be	be	AUX
ftr-426	1735	37	able	able	ADJ
ftr-426	1735	38	to	to	PART
ftr-426	1735	39	deduct	deduct	VERB
ftr-426	1735	40	as	as	ADP
ftr-426	1735	41	an	an	DET
ftr-426	1735	42	itemized	itemize	VERB
ftr-426	1735	43	deduction	deduction	NOUN
ftr-426	1735	44	any	any	DET
ftr-426	1735	45	interest	interest	NOUN
ftr-426	1735	46	paid	pay	VERB
ftr-426	1735	47	,	,	PUNCT
ftr-426	1735	48	including	include	VERB
ftr-426	1735	49	points	point	NOUN
ftr-426	1735	50	,	,	PUNCT
ftr-426	1735	51	on	on	ADP
ftr-426	1735	52	qualified	qualified	ADJ
ftr-426	1735	53	residence	residence	NOUN
ftr-426	1735	54	interest.497	interest.497	ADJ
ftr-426	1735	55	if	if	SCONJ
ftr-426	1735	56	the	the	DET
ftr-426	1735	57	bells	bell	NOUN
ftr-426	1735	58	use	use	VERB
ftr-426	1735	59	sba	sba	NOUN
ftr-426	1735	60	or	or	CCONJ
ftr-426	1735	61	other	other	ADJ
ftr-426	1735	62	loan	loan	NOUN
ftr-426	1735	63	proceeds	proceed	NOUN
ftr-426	1735	64	to	to	PART
ftr-426	1735	65	pay	pay	VERB
ftr-426	1735	66	living	living	NOUN
ftr-426	1735	67	or	or	CCONJ
ftr-426	1735	68	other	other	ADJ
ftr-426	1735	69	personal	personal	ADJ
ftr-426	1735	70	expenses	expense	NOUN
ftr-426	1735	71	,	,	PUNCT
ftr-426	1735	72	they	they	PRON
ftr-426	1735	73	will	will	AUX
ftr-426	1735	74	not	not	PART
ftr-426	1735	75	be	be	AUX
ftr-426	1735	76	able	able	ADJ
ftr-426	1735	77	to	to	PART
ftr-426	1735	78	deduct	deduct	VERB
ftr-426	1735	79	any	any	DET
ftr-426	1735	80	interest	interest	NOUN
ftr-426	1735	81	paid	pay	VERB
ftr-426	1735	82	during	during	ADP
ftr-426	1735	83	the	the	DET
ftr-426	1735	84	tax	tax	NOUN
ftr-426	1735	85	year	year	NOUN
ftr-426	1735	86	on	on	ADP
ftr-426	1735	87	these	these	DET
ftr-426	1735	88	loans	loan	NOUN
ftr-426	1735	89	.	.	PUNCT
ftr-426	1736	1	the	the	DET
ftr-426	1736	2	bells	bell	NOUN
ftr-426	1736	3	should	should	AUX
ftr-426	1736	4	consider	consider	VERB
ftr-426	1736	5	using	use	VERB
ftr-426	1736	6	any	any	DET
ftr-426	1736	7	equity	equity	NOUN
ftr-426	1736	8	in	in	ADP
ftr-426	1736	9	their	their	PRON
ftr-426	1736	10	new	new	ADJ
ftr-426	1736	11	principal	principal	ADJ
ftr-426	1736	12	residence	residence	NOUN
ftr-426	1736	13	up	up	ADP
ftr-426	1736	14	to	to	PART
ftr-426	1736	15	$	$	SYM
ftr-426	1736	16	100,000	100,000	NUM
ftr-426	1736	17	to	to	PART
ftr-426	1736	18	secure	secure	VERB
ftr-426	1736	19	the	the	DET
ftr-426	1736	20	indebtedness	indebtedness	NOUN
ftr-426	1736	21	and	and	CCONJ
ftr-426	1736	22	have	have	VERB
ftr-426	1736	23	it	it	PRON
ftr-426	1736	24	qualify	qualify	VERB
ftr-426	1736	25	as	as	ADP
ftr-426	1736	26	home	home	NOUN
ftr-426	1736	27	equity	equity	NOUN
ftr-426	1736	28	indebtedness	indebtedness	NOUN
ftr-426	1736	29	.	.	PUNCT
ftr-426	1737	1	if	if	SCONJ
ftr-426	1737	2	the	the	DET
ftr-426	1737	3	bells	bell	NOUN
ftr-426	1737	4	are	be	AUX
ftr-426	1737	5	able	able	ADJ
ftr-426	1737	6	to	to	PART
ftr-426	1737	7	structure	structure	VERB
ftr-426	1737	8	their	their	PRON
ftr-426	1737	9	debt	debt	NOUN
ftr-426	1737	10	to	to	PART
ftr-426	1737	11	qualify	qualify	VERB
ftr-426	1737	12	as	as	ADP
ftr-426	1737	13	home	home	NOUN
ftr-426	1737	14	equity	equity	NOUN
ftr-426	1737	15	indebtedness	indebtedness	NOUN
ftr-426	1737	16	,	,	PUNCT
ftr-426	1737	17	any	any	DET
ftr-426	1737	18	interest	interest	NOUN
ftr-426	1737	19	paid	pay	VERB
ftr-426	1737	20	with	with	ADP
ftr-426	1737	21	respect	respect	NOUN
ftr-426	1737	22	to	to	ADP
ftr-426	1737	23	such	such	ADJ
ftr-426	1737	24	debt	debt	NOUN
ftr-426	1737	25	should	should	AUX
ftr-426	1737	26	be	be	AUX
ftr-426	1737	27	deductible	deductible	ADJ
ftr-426	1737	28	.	.	PUNCT
ftr-426	1738	1	in	in	ADP
ftr-426	1738	2	addition	addition	NOUN
ftr-426	1738	3	to	to	ADP
ftr-426	1738	4	incurring	incur	VERB
ftr-426	1738	5	debt	debt	NOUN
ftr-426	1738	6	to	to	PART
ftr-426	1738	7	acquire	acquire	VERB
ftr-426	1738	8	or	or	CCONJ
ftr-426	1738	9	construct	construct	VERB
ftr-426	1738	10	a	a	DET
ftr-426	1738	11	new	new	ADJ
ftr-426	1738	12	residence	residence	NOUN
ftr-426	1738	13	,	,	PUNCT
ftr-426	1738	14	the	the	DET
ftr-426	1738	15	bells	bell	NOUN
ftr-426	1738	16	will	will	AUX
ftr-426	1738	17	likely	likely	ADV
ftr-426	1738	18	have	have	VERB
ftr-426	1738	19	to	to	PART
ftr-426	1738	20	incur	incur	VERB
ftr-426	1738	21	debt	debt	NOUN
ftr-426	1738	22	to	to	PART
ftr-426	1738	23	rebuild	rebuild	VERB
ftr-426	1738	24	their	their	PRON
ftr-426	1738	25	business	business	NOUN
ftr-426	1738	26	.	.	PUNCT
ftr-426	1739	1	the	the	DET
ftr-426	1739	2	debt	debt	NOUN
ftr-426	1739	3	may	may	AUX
ftr-426	1739	4	include	include	VERB
ftr-426	1739	5	sba	sba	PROPN
ftr-426	1739	6	business	business	NOUN
ftr-426	1739	7	loans	loan	NOUN
ftr-426	1739	8	and	and	CCONJ
ftr-426	1739	9	other	other	ADJ
ftr-426	1739	10	debt	debt	NOUN
ftr-426	1739	11	to	to	PART
ftr-426	1739	12	acquire	acquire	VERB
ftr-426	1739	13	real	real	ADJ
ftr-426	1739	14	and	and	CCONJ
ftr-426	1739	15	personal	personal	ADJ
ftr-426	1739	16	business	business	NOUN
ftr-426	1739	17	2005	2005	NUM
ftr-426	1739	18	]	]	PUNCT
ftr-426	1739	19	anatomy	anatomy	NOUN
ftr-426	1739	20	of	of	ADP
ftr-426	1739	21	a	a	DET
ftr-426	1739	22	disaster	disaster	NOUN
ftr-426	1739	23	1019	1019	NUM
ftr-426	1739	24	498	498	NUM
ftr-426	1739	25	.	.	PUNCT
ftr-426	1740	1	see	see	VERB
ftr-426	1740	2	irc	irc	PROPN
ftr-426	1740	3	§	§	PROPN
ftr-426	1740	4	§	§	PROPN
ftr-426	1740	5	163(a	163(a	PROPN
ftr-426	1740	6	)	)	PUNCT
ftr-426	1740	7	;	;	PUNCT
ftr-426	1740	8	162(a	162(a	NOUN
ftr-426	1740	9	)	)	PUNCT
ftr-426	1740	10	.	.	PUNCT
ftr-426	1741	1	499	499	NUM
ftr-426	1741	2	.	.	PUNCT
ftr-426	1742	1	jane	jane	PROPN
ftr-426	1742	2	clifford	clifford	PROPN
ftr-426	1742	3	,	,	PUNCT
ftr-426	1742	4	caught	catch	VERB
ftr-426	1742	5	in	in	ADP
ftr-426	1742	6	the	the	DET
ftr-426	1742	7	middle	middle	NOUN
ftr-426	1742	8	,	,	PUNCT
ftr-426	1742	9	the	the	DET
ftr-426	1742	10	san	san	PROPN
ftr-426	1742	11	diego	diego	PROPN
ftr-426	1742	12	union	union	PROPN
ftr-426	1742	13	-	-	PUNCT
ftr-426	1742	14	trib	trib	PROPN
ftr-426	1742	15	.	.	PROPN
ftr-426	1742	16	,	,	PUNCT
ftr-426	1742	17	aug	aug	PROPN
ftr-426	1742	18	.	.	PROPN
ftr-426	1742	19	28	28	NUM
ftr-426	1742	20	,	,	PUNCT
ftr-426	1742	21	2004	2004	NUM
ftr-426	1742	22	,	,	PUNCT
ftr-426	1742	23	at	at	ADP
ftr-426	1742	24	e1	e1	PROPN
ftr-426	1742	25	(	(	PUNCT
ftr-426	1742	26	recounting	recount	VERB
ftr-426	1742	27	the	the	DET
ftr-426	1742	28	bellante	bellante	PROPN
ftr-426	1742	29	family	family	NOUN
ftr-426	1742	30	’s	’s	PART
ftr-426	1742	31	struggle	struggle	NOUN
ftr-426	1742	32	to	to	PART
ftr-426	1742	33	rebuild	rebuild	VERB
ftr-426	1742	34	their	their	PRON
ftr-426	1742	35	home	home	NOUN
ftr-426	1742	36	on	on	ADP
ftr-426	1742	37	wildcat	wildcat	PROPN
ftr-426	1742	38	canyon	canyon	NOUN
ftr-426	1742	39	road	road	NOUN
ftr-426	1742	40	between	between	ADP
ftr-426	1742	41	the	the	DET
ftr-426	1742	42	cleveland	cleveland	PROPN
ftr-426	1742	43	national	national	PROPN
ftr-426	1742	44	forest	forest	PROPN
ftr-426	1742	45	and	and	CCONJ
ftr-426	1742	46	the	the	DET
ftr-426	1742	47	barona	barona	PROPN
ftr-426	1742	48	indian	indian	PROPN
ftr-426	1742	49	reservation	reservation	PROPN
ftr-426	1742	50	)	)	PUNCT
ftr-426	1742	51	.	.	PUNCT
ftr-426	1743	1	500	500	NUM
ftr-426	1743	2	.	.	PUNCT
ftr-426	1744	1	i	i	PRON
ftr-426	1744	2	d.	d.	PROPN
ftr-426	1744	3	;	;	PUNCT
ftr-426	1744	4	see	see	VERB
ftr-426	1744	5	also	also	ADV
ftr-426	1744	6	tom	tom	PROPN
ftr-426	1744	7	herman	herman	PROPN
ftr-426	1744	8	,	,	PUNCT
ftr-426	1744	9	ask	ask	VERB
ftr-426	1744	10	dow	dow	PROPN
ftr-426	1744	11	jones	jones	PROPN
ftr-426	1744	12	,	,	PUNCT
ftr-426	1744	13	the	the	DET
ftr-426	1744	14	san	san	PROPN
ftr-426	1744	15	diego	diego	PROPN
ftr-426	1744	16	union	union	PROPN
ftr-426	1744	17	t	t	PROPN
ftr-426	1744	18	rib	rib	PROPN
ftr-426	1744	19	.	.	PROPN
ftr-426	1744	20	,	,	PUNCT
ftr-426	1744	21	aug	aug	PROPN
ftr-426	1744	22	.	.	PROPN
ftr-426	1744	23	22	22	NUM
ftr-426	1744	24	,	,	PUNCT
ftr-426	1744	25	2004	2004	NUM
ftr-426	1744	26	,	,	PUNCT
ftr-426	1744	27	at	at	ADP
ftr-426	1744	28	h-7	h-7	NUM
ftr-426	1744	29	(	(	PUNCT
ftr-426	1744	30	quoting	quote	VERB
ftr-426	1744	31	the	the	DET
ftr-426	1744	32	irs	irs	PROPN
ftr-426	1744	33	commissioner	commissioner	NOUN
ftr-426	1744	34	,	,	PUNCT
ftr-426	1744	35	mark	mark	PROPN
ftr-426	1744	36	w.	w.	PROPN
ftr-426	1744	37	everson	everson	PROPN
ftr-426	1744	38	,	,	PUNCT
ftr-426	1744	39	providing	provide	VERB
ftr-426	1744	40	tax	tax	NOUN
ftr-426	1744	41	relief	relief	NOUN
ftr-426	1744	42	for	for	ADP
ftr-426	1744	43	florida	florida	PROPN
ftr-426	1744	44	disaster	disaster	NOUN
ftr-426	1744	45	victims	victim	NOUN
ftr-426	1744	46	of	of	ADP
ftr-426	1744	47	hurricane	hurricane	NOUN
ftr-426	1744	48	charley	charley	NOUN
ftr-426	1744	49	by	by	ADP
ftr-426	1744	50	extending	extend	VERB
ftr-426	1744	51	the	the	DET
ftr-426	1744	52	tax	tax	NOUN
ftr-426	1744	53	filing	filing	NOUN
ftr-426	1744	54	and	and	CCONJ
ftr-426	1744	55	payment	payment	NOUN
ftr-426	1744	56	deadlines	deadline	NOUN
ftr-426	1744	57	until	until	ADP
ftr-426	1744	58	oct	oct	PROPN
ftr-426	1744	59	.	.	PROPN
ftr-426	1744	60	15	15	NUM
ftr-426	1744	61	,	,	PUNCT
ftr-426	1744	62	2004	2004	NUM
ftr-426	1744	63	and	and	CCONJ
ftr-426	1744	64	abating	abate	VERB
ftr-426	1744	65	interest	interest	NOUN
ftr-426	1744	66	and	and	CCONJ
ftr-426	1744	67	any	any	DET
ftr-426	1744	68	late	late	ADJ
ftr-426	1744	69	-	-	PUNCT
ftr-426	1744	70	filing	filing	NOUN
ftr-426	1744	71	or	or	CCONJ
ftr-426	1744	72	latepayment	latepayment	NOUN
ftr-426	1744	73	penalties	penalty	NOUN
ftr-426	1744	74	)	)	PUNCT
ftr-426	1744	75	.	.	PUNCT
ftr-426	1745	1	501	501	NUM
ftr-426	1745	2	.	.	PUNCT
ftr-426	1745	3	irc	irc	PROPN
ftr-426	1745	4	§	§	PROPN
ftr-426	1745	5	7508a(a)(1	7508a(a)(1	NUM
ftr-426	1745	6	)	)	PUNCT
ftr-426	1745	7	.	.	PUNCT
ftr-426	1746	1	502	502	NUM
ftr-426	1746	2	.	.	PUNCT
ftr-426	1747	1	irc	irc	PROPN
ftr-426	1747	2	§	§	PROPN
ftr-426	1747	3	§	§	PROPN
ftr-426	1747	4	7508a	7508a	NUM
ftr-426	1747	5	;	;	PUNCT
ftr-426	1747	6	1033(h)(3	1033(h)(3	NUM
ftr-426	1747	7	)	)	PUNCT
ftr-426	1747	8	.	.	PUNCT
ftr-426	1748	1	taxpayers	taxpayer	NOUN
ftr-426	1748	2	that	that	PRON
ftr-426	1748	3	are	be	AUX
ftr-426	1748	4	affected	affect	VERB
ftr-426	1748	5	by	by	ADP
ftr-426	1748	6	a	a	DET
ftr-426	1748	7	terroristic	terroristic	ADJ
ftr-426	1748	8	or	or	CCONJ
ftr-426	1748	9	military	military	ADJ
ftr-426	1748	10	action	action	NOUN
ftr-426	1748	11	(	(	PUNCT
ftr-426	1748	12	as	as	SCONJ
ftr-426	1748	13	defined	define	VERB
ftr-426	1748	14	in	in	ADP
ftr-426	1748	15	§	§	PROPN
ftr-426	1748	16	692(c)(2	692(c)(2	NUM
ftr-426	1748	17	)	)	PUNCT
ftr-426	1748	18	)	)	PUNCT
ftr-426	1748	19	are	be	AUX
ftr-426	1748	20	also	also	ADV
ftr-426	1748	21	for	for	ADP
ftr-426	1748	22	these	these	DET
ftr-426	1748	23	extensions	extension	NOUN
ftr-426	1748	24	.	.	PUNCT
ftr-426	1749	1	irc	irc	PROPN
ftr-426	1749	2	§	§	PROPN
ftr-426	1749	3	7508a(a	7508a(a	NOUN
ftr-426	1749	4	)	)	PUNCT
ftr-426	1749	5	.	.	PUNCT
ftr-426	1750	1	503	503	NUM
ftr-426	1750	2	.	.	PUNCT
ftr-426	1750	3	see	see	VERB
ftr-426	1750	4	internal	internal	ADJ
ftr-426	1750	5	revenue	revenue	NOUN
ftr-426	1750	6	service	service	NOUN
ftr-426	1750	7	,	,	PUNCT
ftr-426	1750	8	casualties	casualty	NOUN
ftr-426	1750	9	,	,	PUNCT
ftr-426	1750	10	disasters	disaster	NOUN
ftr-426	1750	11	and	and	CCONJ
ftr-426	1750	12	thefts	theft	NOUN
ftr-426	1750	13	,	,	PUNCT
ftr-426	1750	14	pub	pub	NOUN
ftr-426	1750	15	.	.	PUNCT
ftr-426	1751	1	547	547	NUM
ftr-426	1751	2	,	,	PUNCT
ftr-426	1751	3	at	at	ADP
ftr-426	1751	4	13	13	NUM
ftr-426	1751	5	.	.	PUNCT
ftr-426	1752	1	504	504	NUM
ftr-426	1752	2	.	.	PUNCT
ftr-426	1753	1	i	i	PRON
ftr-426	1753	2	d.	d.	PROPN
ftr-426	1753	3	the	the	DET
ftr-426	1753	4	irs	irs	PROPN
ftr-426	1753	5	has	have	AUX
ftr-426	1753	6	suggested	suggest	VERB
ftr-426	1753	7	that	that	SCONJ
ftr-426	1753	8	relief	relief	NOUN
ftr-426	1753	9	workers	worker	NOUN
ftr-426	1753	10	that	that	PRON
ftr-426	1753	11	are	be	AUX
ftr-426	1753	12	assisting	assist	VERB
ftr-426	1753	13	disaster	disaster	NOUN
ftr-426	1753	14	victims	victim	NOUN
ftr-426	1753	15	may	may	AUX
ftr-426	1753	16	themselves	themselves	PRON
ftr-426	1753	17	qualify	qualify	VERB
ftr-426	1753	18	for	for	ADP
ftr-426	1753	19	relief	relief	NOUN
ftr-426	1753	20	under	under	ADP
ftr-426	1753	21	this	this	DET
ftr-426	1753	22	provision	provision	NOUN
ftr-426	1753	23	.	.	PUNCT
ftr-426	1754	1	i	i	PRON
ftr-426	1754	2	d.	d.	PROPN
ftr-426	1754	3	505	505	NUM
ftr-426	1754	4	.	.	PUNCT
ftr-426	1754	5	irc	irc	PROPN
ftr-426	1754	6	§	§	PROPN
ftr-426	1754	7	§	§	PROPN
ftr-426	1754	8	7508a(a)(1	7508a(a)(1	NUM
ftr-426	1754	9	)	)	PUNCT
ftr-426	1754	10	;	;	PUNCT
ftr-426	1754	11	7508(a)(1	7508(a)(1	X
ftr-426	1754	12	)	)	PUNCT
ftr-426	1754	13	.	.	PUNCT
ftr-426	1755	1	property	property	NOUN
ftr-426	1755	2	or	or	CCONJ
ftr-426	1755	3	to	to	PART
ftr-426	1755	4	provide	provide	VERB
ftr-426	1755	5	working	work	VERB
ftr-426	1755	6	capital	capital	NOUN
ftr-426	1755	7	to	to	PART
ftr-426	1755	8	support	support	VERB
ftr-426	1755	9	the	the	DET
ftr-426	1755	10	bells	bell	NOUN
ftr-426	1755	11	’	'	PUNCT
ftr-426	1755	12	new	new	ADJ
ftr-426	1755	13	business	business	NOUN
ftr-426	1755	14	endeavor	endeavor	NOUN
ftr-426	1755	15	.	.	PUNCT
ftr-426	1756	1	any	any	DET
ftr-426	1756	2	interest	interest	NOUN
ftr-426	1756	3	paid	pay	VERB
ftr-426	1756	4	on	on	ADP
ftr-426	1756	5	these	these	DET
ftr-426	1756	6	loans	loan	NOUN
ftr-426	1756	7	will	will	AUX
ftr-426	1756	8	be	be	AUX
ftr-426	1756	9	deductible	deductible	ADJ
ftr-426	1756	10	as	as	ADP
ftr-426	1756	11	a	a	DET
ftr-426	1756	12	trade	trade	NOUN
ftr-426	1756	13	or	or	CCONJ
ftr-426	1756	14	business	business	NOUN
ftr-426	1756	15	deduction	deduction	NOUN
ftr-426	1756	16	for	for	ADP
ftr-426	1756	17	adjusted	adjust	VERB
ftr-426	1756	18	gross	gross	ADJ
ftr-426	1756	19	income	income	NOUN
ftr-426	1756	20	in	in	ADP
ftr-426	1756	21	the	the	DET
ftr-426	1756	22	tax	tax	NOUN
ftr-426	1756	23	year	year	NOUN
ftr-426	1756	24	paid.498	paid.498	NOUN
ftr-426	1756	25	if	if	SCONJ
ftr-426	1756	26	the	the	DET
ftr-426	1756	27	business	business	NOUN
ftr-426	1756	28	interest	interest	NOUN
ftr-426	1756	29	paid	pay	VERB
ftr-426	1756	30	creates	create	VERB
ftr-426	1756	31	or	or	CCONJ
ftr-426	1756	32	increases	increase	VERB
ftr-426	1756	33	a	a	DET
ftr-426	1756	34	net	net	ADJ
ftr-426	1756	35	operating	operating	NOUN
ftr-426	1756	36	loss	loss	NOUN
ftr-426	1756	37	,	,	PUNCT
ftr-426	1756	38	the	the	DET
ftr-426	1756	39	resulting	result	VERB
ftr-426	1756	40	net	net	ADJ
ftr-426	1756	41	operating	operating	NOUN
ftr-426	1756	42	deduction	deduction	NOUN
ftr-426	1756	43	may	may	AUX
ftr-426	1756	44	be	be	AUX
ftr-426	1756	45	carried	carry	VERB
ftr-426	1756	46	back	back	ADV
ftr-426	1756	47	two	two	NUM
ftr-426	1756	48	years	year	NOUN
ftr-426	1756	49	and	and	CCONJ
ftr-426	1756	50	forward	forward	ADV
ftr-426	1756	51	twenty	twenty	NUM
ftr-426	1756	52	years	year	NOUN
ftr-426	1756	53	to	to	PART
ftr-426	1756	54	offset	offset	VERB
ftr-426	1756	55	taxable	taxable	ADJ
ftr-426	1756	56	income	income	NOUN
ftr-426	1756	57	and	and	CCONJ
ftr-426	1756	58	generate	generate	VERB
ftr-426	1756	59	a	a	DET
ftr-426	1756	60	tax	tax	NOUN
ftr-426	1756	61	refund	refund	NOUN
ftr-426	1756	62	of	of	ADP
ftr-426	1756	63	precious	precious	ADJ
ftr-426	1756	64	dollars	dollar	NOUN
ftr-426	1756	65	.	.	PUNCT
ftr-426	1757	1	f.	f.	PROPN
ftr-426	1757	2	tax	tax	PROPN
ftr-426	1757	3	administration	administration	PROPN
ftr-426	1757	4	disaster	disaster	NOUN
ftr-426	1757	5	victims	victim	NOUN
ftr-426	1757	6	face	face	VERB
ftr-426	1757	7	numerous	numerous	ADJ
ftr-426	1757	8	challenges	challenge	NOUN
ftr-426	1757	9	as	as	SCONJ
ftr-426	1757	10	they	they	PRON
ftr-426	1757	11	rebuild	rebuild	VERB
ftr-426	1757	12	their	their	PRON
ftr-426	1757	13	lives	life	NOUN
ftr-426	1757	14	.	.	PUNCT
ftr-426	1758	1	one	one	NUM
ftr-426	1758	2	of	of	ADP
ftr-426	1758	3	the	the	DET
ftr-426	1758	4	many	many	ADJ
ftr-426	1758	5	overwhelming	overwhelming	ADJ
ftr-426	1758	6	challenges	challenge	NOUN
ftr-426	1758	7	is	be	AUX
ftr-426	1758	8	reconstructing	reconstruct	VERB
ftr-426	1758	9	destroyed	destroy	VERB
ftr-426	1758	10	records	record	NOUN
ftr-426	1758	11	.	.	PUNCT
ftr-426	1759	1	unfortunately	unfortunately	ADV
ftr-426	1759	2	,	,	PUNCT
ftr-426	1759	3	fema	fema	PROPN
ftr-426	1759	4	and	and	CCONJ
ftr-426	1759	5	the	the	DET
ftr-426	1759	6	sba	sba	PROPN
ftr-426	1759	7	require	require	VERB
ftr-426	1759	8	that	that	SCONJ
ftr-426	1759	9	disaster	disaster	NOUN
ftr-426	1759	10	victims	victim	NOUN
ftr-426	1759	11	must	must	AUX
ftr-426	1759	12	have	have	AUX
ftr-426	1759	13	filed	file	VERB
ftr-426	1759	14	all	all	DET
ftr-426	1759	15	required	require	VERB
ftr-426	1759	16	federal	federal	ADJ
ftr-426	1759	17	tax	tax	NOUN
ftr-426	1759	18	return	return	NOUN
ftr-426	1759	19	to	to	PART
ftr-426	1759	20	qualify	qualify	VERB
ftr-426	1759	21	for	for	ADP
ftr-426	1759	22	disaster	disaster	NOUN
ftr-426	1759	23	loans	loan	NOUN
ftr-426	1759	24	and	and	CCONJ
ftr-426	1759	25	grants.499	grants.499	PUNCT
ftr-426	1759	26	fortunately	fortunately	ADV
ftr-426	1759	27	,	,	PUNCT
ftr-426	1759	28	the	the	DET
ftr-426	1759	29	government	government	NOUN
ftr-426	1759	30	works	work	VERB
ftr-426	1759	31	with	with	ADP
ftr-426	1759	32	disaster	disaster	NOUN
ftr-426	1759	33	victims	victim	NOUN
ftr-426	1759	34	to	to	PART
ftr-426	1759	35	rebuild	rebuild	VERB
ftr-426	1759	36	their	their	PRON
ftr-426	1759	37	lives	life	NOUN
ftr-426	1759	38	by	by	ADP
ftr-426	1759	39	quickly	quickly	ADV
ftr-426	1759	40	issuing	issue	VERB
ftr-426	1759	41	or	or	CCONJ
ftr-426	1759	42	reissuing	reissue	VERB
ftr-426	1759	43	tax	tax	NOUN
ftr-426	1759	44	refunds	refund	NOUN
ftr-426	1759	45	,	,	PUNCT
ftr-426	1759	46	extending	extend	VERB
ftr-426	1759	47	tax	tax	NOUN
ftr-426	1759	48	filing	filing	NOUN
ftr-426	1759	49	and	and	CCONJ
ftr-426	1759	50	payment	payment	NOUN
ftr-426	1759	51	deadlines	deadline	NOUN
ftr-426	1759	52	,	,	PUNCT
ftr-426	1759	53	waiving	waive	VERB
ftr-426	1759	54	interest	interest	NOUN
ftr-426	1759	55	and	and	CCONJ
ftr-426	1759	56	penalties	penalty	NOUN
ftr-426	1759	57	,	,	PUNCT
ftr-426	1759	58	offering	offer	VERB
ftr-426	1759	59	free	free	ADJ
ftr-426	1759	60	tax	tax	NOUN
ftr-426	1759	61	preparation	preparation	NOUN
ftr-426	1759	62	assistance	assistance	NOUN
ftr-426	1759	63	and	and	CCONJ
ftr-426	1759	64	providing	provide	VERB
ftr-426	1759	65	free	free	ADJ
ftr-426	1759	66	copies	copy	NOUN
ftr-426	1759	67	of	of	ADP
ftr-426	1759	68	previously	previously	ADV
ftr-426	1759	69	filed	file	VERB
ftr-426	1759	70	tax	tax	NOUN
ftr-426	1759	71	returns	return	NOUN
ftr-426	1759	72	and	and	CCONJ
ftr-426	1759	73	other	other	ADJ
ftr-426	1759	74	tax	tax	NOUN
ftr-426	1760	1	documents.500	documents.500	ADJ
ftr-426	1760	2	1	1	NUM
ftr-426	1760	3	.	.	PUNCT
ftr-426	1761	1	extension	extension	NOUN
ftr-426	1761	2	of	of	ADP
ftr-426	1761	3	tax	tax	NOUN
ftr-426	1761	4	filing	filing	NOUN
ftr-426	1761	5	and	and	CCONJ
ftr-426	1761	6	payment	payment	NOUN
ftr-426	1761	7	deadlines	deadline	NOUN
ftr-426	1761	8	under	under	ADP
ftr-426	1761	9	the	the	DET
ftr-426	1761	10	code	code	NOUN
ftr-426	1762	1	,	,	PUNCT
ftr-426	1762	2	the	the	DET
ftr-426	1762	3	government	government	NOUN
ftr-426	1762	4	may	may	AUX
ftr-426	1762	5	extend	extend	VERB
ftr-426	1762	6	certain	certain	ADJ
ftr-426	1762	7	tax	tax	NOUN
ftr-426	1762	8	filing	filing	NOUN
ftr-426	1762	9	and	and	CCONJ
ftr-426	1762	10	payment	payment	NOUN
ftr-426	1762	11	deadlines	deadline	NOUN
ftr-426	1762	12	for	for	ADP
ftr-426	1762	13	a	a	DET
ftr-426	1762	14	period	period	NOUN
ftr-426	1762	15	of	of	ADP
ftr-426	1762	16	up	up	ADP
ftr-426	1762	17	to	to	PART
ftr-426	1762	18	one	one	NUM
ftr-426	1762	19	year	year	NOUN
ftr-426	1762	20	for	for	ADP
ftr-426	1762	21	disaster	disaster	NOUN
ftr-426	1762	22	victims.501	victims.501	VERB
ftr-426	1762	23	taxpayers	taxpayer	NOUN
ftr-426	1762	24	that	that	PRON
ftr-426	1762	25	are	be	AUX
ftr-426	1762	26	victims	victim	NOUN
ftr-426	1762	27	of	of	ADP
ftr-426	1762	28	presidentially	presidentially	ADV
ftr-426	1762	29	declared	declare	VERB
ftr-426	1762	30	disasters502	disasters502	PROPN
ftr-426	1762	31	because	because	SCONJ
ftr-426	1762	32	their	their	PRON
ftr-426	1762	33	principal	principal	ADJ
ftr-426	1762	34	residences	residence	NOUN
ftr-426	1762	35	,	,	PUNCT
ftr-426	1762	36	principal	principal	ADJ
ftr-426	1762	37	places	place	NOUN
ftr-426	1762	38	of	of	ADP
ftr-426	1762	39	business	business	NOUN
ftr-426	1762	40	or	or	CCONJ
ftr-426	1762	41	record	record	NOUN
ftr-426	1762	42	-	-	PUNCT
ftr-426	1762	43	keeping	keep	VERB
ftr-426	1762	44	facilities	facility	NOUN
ftr-426	1762	45	are	be	AUX
ftr-426	1762	46	located	locate	VERB
ftr-426	1762	47	in	in	ADP
ftr-426	1762	48	the	the	DET
ftr-426	1762	49	designated	designate	VERB
ftr-426	1762	50	area	area	NOUN
ftr-426	1762	51	are	be	AUX
ftr-426	1762	52	candidates	candidate	NOUN
ftr-426	1762	53	to	to	PART
ftr-426	1762	54	benefit	benefit	VERB
ftr-426	1762	55	from	from	ADP
ftr-426	1762	56	these	these	DET
ftr-426	1762	57	extensions.503	extensions.503	NOUN
ftr-426	1762	58	in	in	ADP
ftr-426	1762	59	addition	addition	NOUN
ftr-426	1762	60	,	,	PUNCT
ftr-426	1762	61	the	the	DET
ftr-426	1762	62	government	government	NOUN
ftr-426	1762	63	can	can	AUX
ftr-426	1762	64	add	add	VERB
ftr-426	1762	65	any	any	DET
ftr-426	1762	66	other	other	ADJ
ftr-426	1762	67	party	party	NOUN
ftr-426	1762	68	that	that	PRON
ftr-426	1762	69	it	it	PRON
ftr-426	1762	70	determines	determine	VERB
ftr-426	1762	71	is	be	AUX
ftr-426	1762	72	affected	affect	VERB
ftr-426	1762	73	by	by	ADP
ftr-426	1762	74	the	the	DET
ftr-426	1762	75	designated	designate	VERB
ftr-426	1762	76	disaster.504	disaster.504	NOUN
ftr-426	1762	77	the	the	DET
ftr-426	1762	78	extension	extension	NOUN
ftr-426	1762	79	includes	include	VERB
ftr-426	1762	80	taxpayers	taxpayer	NOUN
ftr-426	1762	81	’	'	PUNCT
ftr-426	1762	82	filing	filing	NOUN
ftr-426	1762	83	of	of	ADP
ftr-426	1762	84	any	any	DET
ftr-426	1762	85	return	return	NOUN
ftr-426	1762	86	,	,	PUNCT
ftr-426	1762	87	refund	refund	NOUN
ftr-426	1762	88	claim	claim	NOUN
ftr-426	1762	89	or	or	CCONJ
ftr-426	1762	90	tax	tax	NOUN
ftr-426	1762	91	court	court	NOUN
ftr-426	1762	92	petition	petition	NOUN
ftr-426	1762	93	or	or	CCONJ
ftr-426	1762	94	the	the	DET
ftr-426	1762	95	payment	payment	NOUN
ftr-426	1762	96	of	of	ADP
ftr-426	1762	97	any	any	DET
ftr-426	1762	98	income	income	NOUN
ftr-426	1762	99	,	,	PUNCT
ftr-426	1762	100	employment	employment	NOUN
ftr-426	1762	101	,	,	PUNCT
ftr-426	1762	102	estate	estate	NOUN
ftr-426	1762	103	,	,	PUNCT
ftr-426	1762	104	excise	excise	NOUN
ftr-426	1762	105	,	,	PUNCT
ftr-426	1762	106	or	or	CCONJ
ftr-426	1762	107	gift	gift	NOUN
ftr-426	1762	108	taxes.505	taxes.505	NOUN
ftr-426	1762	109	moreover	moreover	ADV
ftr-426	1762	110	,	,	PUNCT
ftr-426	1762	111	the	the	DET
ftr-426	1762	112	government	government	NOUN
ftr-426	1762	113	may	may	AUX
ftr-426	1762	114	extend	extend	VERB
ftr-426	1762	115	any	any	DET
ftr-426	1762	116	deadline	deadline	NOUN
ftr-426	1762	117	for	for	ADP
ftr-426	1762	118	required	require	VERB
ftr-426	1762	119	or	or	CCONJ
ftr-426	1762	120	permitted	permit	VERB
ftr-426	1762	121	actions	action	NOUN
ftr-426	1762	122	with	with	ADP
ftr-426	1762	123	respect	respect	NOUN
ftr-426	1762	124	to	to	ADP
ftr-426	1762	125	pension	pension	NOUN
ftr-426	1762	126	or	or	CCONJ
ftr-426	1762	127	employee	employee	NOUN
ftr-426	1762	128	benefit	benefit	NOUN
ftr-426	1762	129	plans	plan	NOUN
ftr-426	1762	130	that	that	PRON
ftr-426	1762	131	are	be	AUX
ftr-426	1762	132	1020	1020	NUM
ftr-426	1762	133	florida	florida	PROPN
ftr-426	1762	134	tax	tax	NOUN
ftr-426	1762	135	review	review	NOUN
ftr-426	1762	136	[	[	X
ftr-426	1762	137	vol.6:10	vol.6:10	PROPN
ftr-426	1762	138	506	506	NUM
ftr-426	1762	139	.	.	PUNCT
ftr-426	1763	1	irc	irc	PROPN
ftr-426	1763	2	§	§	PROPN
ftr-426	1763	3	7508(b	7508(b	NOUN
ftr-426	1763	4	)	)	PUNCT
ftr-426	1763	5	.	.	PUNCT
ftr-426	1764	1	507	507	X
ftr-426	1764	2	.	.	PUNCT
ftr-426	1765	1	i	i	PRON
ftr-426	1765	2	d.	d.	PROPN
ftr-426	1765	3	;	;	PUNCT
ftr-426	1765	4	regs	regs	PROPN
ftr-426	1765	5	.	.	PUNCT
ftr-426	1766	1	§	§	PROPN
ftr-426	1766	2	301.7508a-1	301.7508a-1	NUM
ftr-426	1766	3	.	.	PROPN
ftr-426	1766	4	508	508	NUM
ftr-426	1766	5	.	.	PUNCT
ftr-426	1767	1	irc	irc	PROPN
ftr-426	1767	2	§	§	PROPN
ftr-426	1767	3	7508a(a)(2	7508a(a)(2	PROPN
ftr-426	1767	4	)	)	PUNCT
ftr-426	1767	5	.	.	PUNCT
ftr-426	1768	1	509	509	NUM
ftr-426	1768	2	.	.	PUNCT
ftr-426	1768	3	irc	irc	PROPN
ftr-426	1768	4	§	§	PROPN
ftr-426	1768	5	§	§	PROPN
ftr-426	1768	6	7508a(b	7508a(b	NUM
ftr-426	1768	7	)	)	PUNCT
ftr-426	1768	8	;	;	PUNCT
ftr-426	1768	9	7508(b	7508(b	X
ftr-426	1768	10	)	)	PUNCT
ftr-426	1768	11	;	;	PUNCT
ftr-426	1768	12	6611(b)(3	6611(b)(3	X
ftr-426	1768	13	)	)	PUNCT
ftr-426	1768	14	,	,	PUNCT
ftr-426	1768	15	(	(	PUNCT
ftr-426	1768	16	e	e	NOUN
ftr-426	1768	17	)	)	PUNCT
ftr-426	1768	18	(	(	PUNCT
ftr-426	1768	19	providing	provide	VERB
ftr-426	1768	20	that	that	DET
ftr-426	1768	21	interest	interest	NOUN
ftr-426	1768	22	on	on	ADP
ftr-426	1768	23	overpayments	overpayment	NOUN
ftr-426	1768	24	canno	canno	AUX
ftr-426	1768	25	t	t	PROPN
ftr-426	1768	26	be	be	AUX
ftr-426	1768	27	disregarded	disregard	VERB
ftr-426	1768	28	and	and	CCONJ
ftr-426	1768	29	that	that	SCONJ
ftr-426	1768	30	tax	tax	NOUN
ftr-426	1768	31	filings	filing	NOUN
ftr-426	1768	32	that	that	PRON
ftr-426	1768	33	are	be	AUX
ftr-426	1768	34	timely	timely	ADV
ftr-426	1768	35	made	make	VERB
ftr-426	1768	36	under	under	ADP
ftr-426	1768	37	any	any	DET
ftr-426	1768	38	extension	extension	NOUN
ftr-426	1768	39	with	with	ADP
ftr-426	1768	40	overpayments	overpayment	NOUN
ftr-426	1768	41	shall	shall	AUX
ftr-426	1768	42	receive	receive	VERB
ftr-426	1768	43	interest	interest	NOUN
ftr-426	1768	44	on	on	ADP
ftr-426	1768	45	any	any	DET
ftr-426	1768	46	such	such	ADJ
ftr-426	1768	47	overpayment	overpayment	NOUN
ftr-426	1768	48	from	from	ADP
ftr-426	1768	49	the	the	DET
ftr-426	1768	50	date	date	NOUN
ftr-426	1768	51	of	of	ADP
ftr-426	1768	52	the	the	DET
ftr-426	1768	53	overpayment	overpayment	NOUN
ftr-426	1768	54	even	even	ADV
ftr-426	1768	55	if	if	SCONJ
ftr-426	1768	56	the	the	DET
ftr-426	1768	57	refund	refund	NOUN
ftr-426	1768	58	is	be	AUX
ftr-426	1768	59	paid	pay	VERB
ftr-426	1768	60	within	within	ADP
ftr-426	1768	61	forty	forty	NUM
ftr-426	1768	62	-	-	PUNCT
ftr-426	1768	63	five	five	NUM
ftr-426	1768	64	days	day	NOUN
ftr-426	1768	65	after	after	SCONJ
ftr-426	1768	66	the	the	DET
ftr-426	1768	67	return	return	NOUN
ftr-426	1768	68	is	be	AUX
ftr-426	1768	69	filed	file	VERB
ftr-426	1768	70	)	)	PUNCT
ftr-426	1768	71	.	.	PUNCT
ftr-426	1769	1	510	510	NUM
ftr-426	1769	2	.	.	PUNCT
ftr-426	1769	3	see	see	VERB
ftr-426	1769	4	internal	internal	ADJ
ftr-426	1769	5	revenue	revenue	NOUN
ftr-426	1769	6	service	service	NOUN
ftr-426	1769	7	,	,	PUNCT
ftr-426	1769	8	form	form	NOUN
ftr-426	1769	9	4506	4506	NUM
ftr-426	1769	10	,	,	PUNCT
ftr-426	1769	11	request	request	NOUN
ftr-426	1769	12	for	for	ADP
ftr-426	1769	13	copy	copy	NOUN
ftr-426	1769	14	of	of	ADP
ftr-426	1769	15	tax	tax	NOUN
ftr-426	1769	16	return	return	NOUN
ftr-426	1769	17	,	,	PUNCT
ftr-426	1769	18	at	at	ADP
ftr-426	1769	19	www.irs.gov	www.irs.gov	PROPN
ftr-426	1769	20	(	(	PUNCT
ftr-426	1769	21	last	last	ADV
ftr-426	1769	22	visited	visit	VERB
ftr-426	1769	23	july	july	PROPN
ftr-426	1769	24	12	12	NUM
ftr-426	1769	25	,	,	PUNCT
ftr-426	1769	26	2004	2004	NUM
ftr-426	1769	27	)	)	PUNCT
ftr-426	1769	28	.	.	PUNCT
ftr-426	1770	1	511	511	NUM
ftr-426	1770	2	.	.	PUNCT
ftr-426	1770	3	see	see	VERB
ftr-426	1770	4	internal	internal	ADJ
ftr-426	1770	5	revenue	revenue	NOUN
ftr-426	1770	6	service	service	NOUN
ftr-426	1770	7	,	,	PUNCT
ftr-426	1770	8	form	form	NOUN
ftr-426	1770	9	4506	4506	NUM
ftr-426	1770	10	-	-	PUNCT
ftr-426	1770	11	t	t	PROPN
ftr-426	1770	12	,	,	PUNCT
ftr-426	1770	13	request	request	NOUN
ftr-426	1770	14	for	for	ADP
ftr-426	1770	15	transcript	transcript	NOUN
ftr-426	1770	16	of	of	ADP
ftr-426	1770	17	tax	tax	NOUN
ftr-426	1770	18	return	return	NOUN
ftr-426	1770	19	,	,	PUNCT
ftr-426	1770	20	at	at	ADP
ftr-426	1770	21	www.irs.gov	www.irs.gov	PROPN
ftr-426	1770	22	(	(	PUNCT
ftr-426	1770	23	last	last	ADV
ftr-426	1770	24	visited	visit	VERB
ftr-426	1770	25	july	july	PROPN
ftr-426	1770	26	12	12	NUM
ftr-426	1770	27	,	,	PUNCT
ftr-426	1770	28	2004	2004	NUM
ftr-426	1770	29	)	)	PUNCT
ftr-426	1770	30	512	512	NUM
ftr-426	1770	31	.	.	PUNCT
ftr-426	1771	1	see	see	VERB
ftr-426	1771	2	supra	supra	PROPN
ftr-426	1771	3	notes	note	VERB
ftr-426	1771	4	510	510	NUM
ftr-426	1771	5	and	and	CCONJ
ftr-426	1771	6	511	511	NUM
ftr-426	1771	7	.	.	PUNCT
ftr-426	1772	1	496	496	NUM
ftr-426	1772	2	.	.	PUNCT
ftr-426	1773	1	i	i	PRON
ftr-426	1773	2	d.	d.	PROPN
ftr-426	1773	3	affected	affect	VERB
ftr-426	1773	4	by	by	ADP
ftr-426	1773	5	a	a	DET
ftr-426	1773	6	declared	declare	VERB
ftr-426	1773	7	disaster	disaster	NOUN
ftr-426	1773	8	or	or	CCONJ
ftr-426	1773	9	the	the	DET
ftr-426	1773	10	government	government	NOUN
ftr-426	1773	11	’s	’s	PART
ftr-426	1773	12	extension	extension	NOUN
ftr-426	1773	13	of	of	ADP
ftr-426	1773	14	another	another	DET
ftr-426	1773	15	matter	matter	NOUN
ftr-426	1773	16	under	under	ADP
ftr-426	1773	17	this	this	DET
ftr-426	1773	18	provision.506	provision.506	NOUN
ftr-426	1773	19	similarly	similarly	ADV
ftr-426	1773	20	,	,	PUNCT
ftr-426	1773	21	the	the	DET
ftr-426	1773	22	government	government	NOUN
ftr-426	1773	23	is	be	AUX
ftr-426	1773	24	permitted	permit	VERB
ftr-426	1773	25	to	to	PART
ftr-426	1773	26	extend	extend	VERB
ftr-426	1773	27	its	its	PRON
ftr-426	1773	28	own	own	ADJ
ftr-426	1773	29	deadlines	deadline	NOUN
ftr-426	1773	30	for	for	ADP
ftr-426	1773	31	making	make	VERB
ftr-426	1773	32	assessments	assessment	NOUN
ftr-426	1773	33	,	,	PUNCT
ftr-426	1773	34	taking	take	VERB
ftr-426	1773	35	collection	collection	NOUN
ftr-426	1773	36	action	action	NOUN
ftr-426	1773	37	,	,	PUNCT
ftr-426	1773	38	and	and	CCONJ
ftr-426	1773	39	bringing	bring	VERB
ftr-426	1773	40	suit.507	suit.507	NOUN
ftr-426	1773	41	2	2	NUM
ftr-426	1773	42	.	.	PUNCT
ftr-426	1774	1	abatement	abatement	NOUN
ftr-426	1774	2	of	of	ADP
ftr-426	1774	3	interest	interest	NOUN
ftr-426	1774	4	and	and	CCONJ
ftr-426	1774	5	penalties	penalty	NOUN
ftr-426	1774	6	while	while	SCONJ
ftr-426	1774	7	the	the	DET
ftr-426	1774	8	extension	extension	NOUN
ftr-426	1774	9	of	of	ADP
ftr-426	1774	10	filing	filing	NOUN
ftr-426	1774	11	and	and	CCONJ
ftr-426	1774	12	payment	payment	NOUN
ftr-426	1774	13	deadlines	deadline	NOUN
ftr-426	1774	14	for	for	ADP
ftr-426	1774	15	up	up	ADP
ftr-426	1774	16	to	to	PART
ftr-426	1774	17	one	one	NUM
ftr-426	1774	18	year	year	NOUN
ftr-426	1774	19	could	could	AUX
ftr-426	1774	20	give	give	VERB
ftr-426	1774	21	disaster	disaster	NOUN
ftr-426	1774	22	victims	victim	NOUN
ftr-426	1774	23	time	time	NOUN
ftr-426	1774	24	to	to	PART
ftr-426	1774	25	replace	replace	VERB
ftr-426	1774	26	necessary	necessary	ADJ
ftr-426	1774	27	documents	document	NOUN
ftr-426	1774	28	and	and	CCONJ
ftr-426	1774	29	marshal	marshal	VERB
ftr-426	1774	30	their	their	PRON
ftr-426	1774	31	information	information	NOUN
ftr-426	1774	32	and	and	CCONJ
ftr-426	1774	33	assistance	assistance	NOUN
ftr-426	1774	34	,	,	PUNCT
ftr-426	1774	35	if	if	SCONJ
ftr-426	1774	36	interest	interest	NOUN
ftr-426	1774	37	and	and	CCONJ
ftr-426	1774	38	penalties	penalty	NOUN
ftr-426	1774	39	on	on	ADP
ftr-426	1774	40	unpaid	unpaid	ADJ
ftr-426	1774	41	taxes	taxis	NOUN
ftr-426	1774	42	continued	continue	VERB
ftr-426	1774	43	to	to	PART
ftr-426	1774	44	accrue	accrue	VERB
ftr-426	1774	45	theses	thesis	NOUN
ftr-426	1774	46	costs	cost	NOUN
ftr-426	1774	47	might	might	AUX
ftr-426	1774	48	undermine	undermine	VERB
ftr-426	1774	49	any	any	DET
ftr-426	1774	50	benefit	benefit	NOUN
ftr-426	1774	51	of	of	ADP
ftr-426	1774	52	the	the	DET
ftr-426	1774	53	extension	extension	NOUN
ftr-426	1774	54	forcing	force	VERB
ftr-426	1774	55	disaster	disaster	NOUN
ftr-426	1774	56	victims	victim	NOUN
ftr-426	1774	57	to	to	PART
ftr-426	1774	58	ignore	ignore	VERB
ftr-426	1774	59	the	the	DET
ftr-426	1774	60	extensions	extension	NOUN
ftr-426	1774	61	and	and	CCONJ
ftr-426	1774	62	act	act	VERB
ftr-426	1774	63	to	to	PART
ftr-426	1774	64	stop	stop	VERB
ftr-426	1774	65	the	the	DET
ftr-426	1774	66	accrual	accrual	ADJ
ftr-426	1774	67	of	of	ADP
ftr-426	1774	68	interest	interest	NOUN
ftr-426	1774	69	and	and	CCONJ
ftr-426	1774	70	penalties	penalty	NOUN
ftr-426	1774	71	.	.	PUNCT
ftr-426	1775	1	fortunately	fortunately	ADV
ftr-426	1775	2	,	,	PUNCT
ftr-426	1775	3	the	the	DET
ftr-426	1775	4	code	code	NOUN
ftr-426	1775	5	provides	provide	VERB
ftr-426	1775	6	that	that	SCONJ
ftr-426	1775	7	the	the	DET
ftr-426	1775	8	government	government	NOUN
ftr-426	1775	9	may	may	AUX
ftr-426	1775	10	also	also	ADV
ftr-426	1775	11	abate	abate	VERB
ftr-426	1775	12	the	the	DET
ftr-426	1775	13	amount	amount	NOUN
ftr-426	1775	14	of	of	ADP
ftr-426	1775	15	any	any	DET
ftr-426	1775	16	interest	interest	NOUN
ftr-426	1775	17	,	,	PUNCT
ftr-426	1775	18	penalty	penalty	NOUN
ftr-426	1775	19	or	or	CCONJ
ftr-426	1775	20	additional	additional	ADJ
ftr-426	1775	21	amount	amount	NOUN
ftr-426	1775	22	,	,	PUNCT
ftr-426	1775	23	or	or	CCONJ
ftr-426	1775	24	addition	addition	NOUN
ftr-426	1775	25	to	to	ADP
ftr-426	1775	26	the	the	DET
ftr-426	1775	27	tax	tax	NOUN
ftr-426	1775	28	with	with	ADP
ftr-426	1775	29	respect	respect	NOUN
ftr-426	1775	30	to	to	ADP
ftr-426	1775	31	any	any	DET
ftr-426	1775	32	tax	tax	NOUN
ftr-426	1775	33	liability	liability	NOUN
ftr-426	1775	34	for	for	ADP
ftr-426	1775	35	any	any	DET
ftr-426	1775	36	designated	designate	VERB
ftr-426	1775	37	period	period	NOUN
ftr-426	1775	38	of	of	ADP
ftr-426	1775	39	extension	extension	NOUN
ftr-426	1775	40	for	for	ADP
ftr-426	1775	41	up	up	ADP
ftr-426	1775	42	to	to	ADP
ftr-426	1775	43	one	one	NUM
ftr-426	1775	44	year.508	year.508	NOUN
ftr-426	1775	45	while	while	SCONJ
ftr-426	1775	46	the	the	DET
ftr-426	1775	47	government	government	NOUN
ftr-426	1775	48	may	may	AUX
ftr-426	1775	49	extend	extend	VERB
ftr-426	1775	50	its	its	PRON
ftr-426	1775	51	own	own	ADJ
ftr-426	1775	52	deadlines	deadline	NOUN
ftr-426	1775	53	for	for	ADP
ftr-426	1775	54	deficiency	deficiency	NOUN
ftr-426	1775	55	tax	tax	NOUN
ftr-426	1775	56	assessments	assessment	NOUN
ftr-426	1775	57	,	,	PUNCT
ftr-426	1775	58	tax	tax	NOUN
ftr-426	1775	59	collection	collection	NOUN
ftr-426	1775	60	or	or	CCONJ
ftr-426	1775	61	filing	filing	NOUN
ftr-426	1775	62	suits	suit	NOUN
ftr-426	1775	63	,	,	PUNCT
ftr-426	1775	64	it	it	PRON
ftr-426	1775	65	may	may	AUX
ftr-426	1775	66	not	not	PART
ftr-426	1775	67	abate	abate	VERB
ftr-426	1775	68	any	any	DET
ftr-426	1775	69	interest	interest	NOUN
ftr-426	1775	70	due	due	ADP
ftr-426	1775	71	to	to	ADP
ftr-426	1775	72	disaster	disaster	NOUN
ftr-426	1775	73	victims	victim	NOUN
ftr-426	1775	74	on	on	ADP
ftr-426	1775	75	their	their	PRON
ftr-426	1775	76	tax	tax	NOUN
ftr-426	1775	77	overpayments.509	overpayments.509	NOUN
ftr-426	1775	78	3	3	NUM
ftr-426	1775	79	.	.	PUNCT
ftr-426	1775	80	restoring	restore	VERB
ftr-426	1775	81	records	record	NOUN
ftr-426	1775	82	and	and	CCONJ
ftr-426	1775	83	moving	move	VERB
ftr-426	1775	84	forward	forward	ADV
ftr-426	1775	85	reconstructing	reconstruct	VERB
ftr-426	1775	86	tax	tax	NOUN
ftr-426	1775	87	records	record	NOUN
ftr-426	1775	88	is	be	AUX
ftr-426	1775	89	a	a	DET
ftr-426	1775	90	necessary	necessary	ADJ
ftr-426	1775	91	task	task	NOUN
ftr-426	1775	92	for	for	ADP
ftr-426	1775	93	disaster	disaster	NOUN
ftr-426	1775	94	victims	victim	NOUN
ftr-426	1775	95	.	.	PUNCT
ftr-426	1776	1	disaster	disaster	NOUN
ftr-426	1776	2	victims	victim	NOUN
ftr-426	1776	3	who	who	PRON
ftr-426	1776	4	used	use	VERB
ftr-426	1776	5	a	a	DET
ftr-426	1776	6	paid	pay	VERB
ftr-426	1776	7	preparer	preparer	NOUN
ftr-426	1776	8	to	to	PART
ftr-426	1776	9	file	file	VERB
ftr-426	1776	10	their	their	PRON
ftr-426	1776	11	current	current	ADJ
ftr-426	1776	12	and	and	CCONJ
ftr-426	1776	13	prior	prior	ADJ
ftr-426	1776	14	year	year	NOUN
ftr-426	1776	15	income	income	NOUN
ftr-426	1776	16	tax	tax	NOUN
ftr-426	1776	17	returns	return	NOUN
ftr-426	1776	18	should	should	AUX
ftr-426	1776	19	be	be	AUX
ftr-426	1776	20	able	able	ADJ
ftr-426	1776	21	to	to	PART
ftr-426	1776	22	get	get	VERB
ftr-426	1776	23	copies	copy	NOUN
ftr-426	1776	24	of	of	ADP
ftr-426	1776	25	their	their	PRON
ftr-426	1776	26	prior	prior	ADJ
ftr-426	1776	27	year	year	NOUN
ftr-426	1776	28	tax	tax	NOUN
ftr-426	1776	29	filings	filing	NOUN
ftr-426	1776	30	directly	directly	ADV
ftr-426	1776	31	from	from	ADP
ftr-426	1776	32	their	their	PRON
ftr-426	1776	33	preparer.510	preparer.510	NOUN
ftr-426	1776	34	in	in	ADP
ftr-426	1776	35	addition	addition	NOUN
ftr-426	1776	36	,	,	PUNCT
ftr-426	1776	37	disaster	disaster	NOUN
ftr-426	1776	38	victims	victim	NOUN
ftr-426	1776	39	could	could	AUX
ftr-426	1776	40	request	request	VERB
ftr-426	1776	41	copies	copy	NOUN
ftr-426	1776	42	of	of	ADP
ftr-426	1776	43	information	information	NOUN
ftr-426	1776	44	tax	tax	NOUN
ftr-426	1776	45	returns	return	NOUN
ftr-426	1776	46	such	such	ADJ
ftr-426	1776	47	as	as	ADP
ftr-426	1776	48	forms	form	NOUN
ftr-426	1776	49	w-2	w-2	NOUN
ftr-426	1776	50	and	and	CCONJ
ftr-426	1776	51	1099	1099	NUM
ftr-426	1776	52	directly	directly	ADV
ftr-426	1776	53	from	from	ADP
ftr-426	1776	54	the	the	DET
ftr-426	1776	55	payer.511	payer.511	NOUN
ftr-426	1776	56	alternatively	alternatively	ADV
ftr-426	1776	57	,	,	PUNCT
ftr-426	1776	58	taxpayers	taxpayer	NOUN
ftr-426	1776	59	can	can	AUX
ftr-426	1776	60	request	request	VERB
ftr-426	1776	61	copies	copy	NOUN
ftr-426	1776	62	or	or	CCONJ
ftr-426	1776	63	transcripts	transcript	NOUN
ftr-426	1776	64	of	of	ADP
ftr-426	1776	65	tax	tax	NOUN
ftr-426	1776	66	forms	form	NOUN
ftr-426	1776	67	filed	file	VERB
ftr-426	1776	68	during	during	ADP
ftr-426	1776	69	the	the	DET
ftr-426	1776	70	current	current	ADJ
ftr-426	1776	71	calendar	calendar	NOUN
ftr-426	1776	72	year	year	NOUN
ftr-426	1776	73	and	and	CCONJ
ftr-426	1776	74	the	the	DET
ftr-426	1776	75	three	three	NUM
ftr-426	1776	76	prior	prior	ADJ
ftr-426	1776	77	calendar	calendar	NOUN
ftr-426	1776	78	years	year	NOUN
ftr-426	1776	79	,	,	PUNCT
ftr-426	1776	80	including	include	VERB
ftr-426	1776	81	information	information	NOUN
ftr-426	1776	82	tax	tax	NOUN
ftr-426	1776	83	returns	return	NOUN
ftr-426	1776	84	,	,	PUNCT
ftr-426	1776	85	by	by	ADP
ftr-426	1776	86	filing	file	VERB
ftr-426	1776	87	form	form	NOUN
ftr-426	1776	88	4506	4506	NUM
ftr-426	1776	89	or	or	CCONJ
ftr-426	1776	90	form	form	VERB
ftr-426	1776	91	4506	4506	NUM
ftr-426	1776	92	-	-	PUNCT
ftr-426	1776	93	twith	twith	ADP
ftr-426	1776	94	the	the	DET
ftr-426	1776	95	irs.512	irs.512	NOUN
ftr-426	1776	96	the	the	DET
ftr-426	1776	97	service	service	NOUN
ftr-426	1776	98	should	should	AUX
ftr-426	1776	99	deliver	deliver	VERB
ftr-426	1776	100	any	any	DET
ftr-426	1776	101	requested	request	VERB
ftr-426	1776	102	tax	tax	NOUN
ftr-426	1776	103	return	return	NOUN
ftr-426	1776	104	transcripts	transcript	NOUN
ftr-426	1776	105	,	,	PUNCT
ftr-426	1776	106	which	which	PRON
ftr-426	1776	107	include	include	VERB
ftr-426	1776	108	most	most	ADJ
ftr-426	1776	109	line	line	NOUN
ftr-426	1776	110	items	item	NOUN
ftr-426	1776	111	from	from	ADP
ftr-426	1776	112	the	the	DET
ftr-426	1776	113	original	original	ADJ
ftr-426	1776	114	tax	tax	NOUN
ftr-426	1776	115	return	return	NOUN
ftr-426	1776	116	,	,	PUNCT
ftr-426	1776	117	within	within	ADP
ftr-426	1776	118	seven	seven	NUM
ftr-426	1776	119	to	to	PART
ftr-426	1776	120	ten	ten	NUM
ftr-426	1776	121	workdays	workday	NOUN
ftr-426	1776	122	of	of	ADP
ftr-426	1776	123	receipt	receipt	NOUN
ftr-426	1776	124	of	of	ADP
ftr-426	1776	125	the	the	DET
ftr-426	1776	126	request	request	NOUN
ftr-426	1776	127	,	,	PUNCT
ftr-426	1776	128	and	and	CCONJ
ftr-426	1776	129	any	any	DET
ftr-426	1776	130	requested	request	VERB
ftr-426	1776	131	copies	copy	NOUN
ftr-426	1776	132	of	of	ADP
ftr-426	1776	133	tax	tax	NOUN
ftr-426	1776	134	forms	form	NOUN
ftr-426	1776	135	,	,	PUNCT
ftr-426	1776	136	including	include	VERB
ftr-426	1776	137	w-2	w-2	NOUN
ftr-426	1776	138	information	information	NOUN
ftr-426	1776	139	,	,	PUNCT
ftr-426	1776	140	within	within	ADP
ftr-426	1776	141	sixty	sixty	NUM
ftr-426	1776	142	calendar	calendar	NOUN
ftr-426	1776	143	days.513	days.513	NOUN
ftr-426	1776	144	moreover	moreover	ADV
ftr-426	1776	145	,	,	PUNCT
ftr-426	1776	146	taxpayers	taxpayer	NOUN
ftr-426	1776	147	can	can	AUX
ftr-426	1776	148	visit	visit	VERB
ftr-426	1776	149	,	,	PUNCT
ftr-426	1776	150	write	write	VERB
ftr-426	1776	151	or	or	CCONJ
ftr-426	1776	152	call	call	VERB
ftr-426	1776	153	an	an	DET
ftr-426	1776	154	irs	irs	PROPN
ftr-426	1776	155	office	office	NOUN
ftr-426	1776	156	to	to	PART
ftr-426	1776	157	request	request	VERB
ftr-426	1776	158	tax	tax	NOUN
ftr-426	1776	159	account	account	NOUN
ftr-426	1776	160	information	information	NOUN
ftr-426	1776	161	or	or	CCONJ
ftr-426	1776	162	2005	2005	NUM
ftr-426	1776	163	]	]	PUNCT
ftr-426	1776	164	anatomy	anatomy	NOUN
ftr-426	1776	165	of	of	ADP
ftr-426	1776	166	a	a	DET
ftr-426	1776	167	disaster	disaster	NOUN
ftr-426	1776	168	1021	1021	NUM
ftr-426	1776	169	514	514	NUM
ftr-426	1776	170	.	.	PUNCT
ftr-426	1777	1	i	i	PRON
ftr-426	1777	2	d.	d.	PROPN
ftr-426	1777	3	515	515	NUM
ftr-426	1777	4	.	.	PUNCT
ftr-426	1778	1	notice	notice	VERB
ftr-426	1778	2	126	126	NUM
ftr-426	1778	3	,	,	PUNCT
ftr-426	1778	4	irs	irs	PROPN
ftr-426	1778	5	grants	grant	VERB
ftr-426	1778	6	tax	tax	NOUN
ftr-426	1778	7	relief	relief	NOUN
ftr-426	1778	8	for	for	ADP
ftr-426	1778	9	victims	victim	NOUN
ftr-426	1778	10	of	of	ADP
ftr-426	1778	11	california	california	PROPN
ftr-426	1778	12	wildfires	wildfire	VERB
ftr-426	1778	13	,	,	PUNCT
ftr-426	1778	14	ir2003	ir2003	NOUN
ftr-426	1778	15	-	-	ADJ
ftr-426	1778	16	126	126	NUM
ftr-426	1778	17	(	(	PUNCT
ftr-426	1778	18	oct	oct	PROPN
ftr-426	1778	19	.	.	PROPN
ftr-426	1778	20	28	28	NUM
ftr-426	1778	21	,	,	PUNCT
ftr-426	1778	22	2003	2003	NUM
ftr-426	1778	23	)	)	PUNCT
ftr-426	1778	24	.	.	PUNCT
ftr-426	1779	1	516	516	NUM
ftr-426	1779	2	.	.	PUNCT
ftr-426	1780	1	i	i	PRON
ftr-426	1780	2	d.	d.	PROPN
ftr-426	1780	3	517	517	NUM
ftr-426	1780	4	.	.	PUNCT
ftr-426	1781	1	i	i	PRON
ftr-426	1781	2	d.	d.	PROPN
ftr-426	1781	3	518	518	NUM
ftr-426	1781	4	.	.	PUNCT
ftr-426	1782	1	i	i	PRON
ftr-426	1782	2	d.	d.	PROPN
ftr-426	1782	3	519	519	NUM
ftr-426	1782	4	.	.	PUNCT
ftr-426	1783	1	i	i	PRON
ftr-426	1783	2	d.	d.	PROPN
ftr-426	1783	3	520	520	NUM
ftr-426	1783	4	.	.	PUNCT
ftr-426	1784	1	see	see	VERB
ftr-426	1784	2	irc	irc	PROPN
ftr-426	1784	3	6801	6801	NUM
ftr-426	1784	4	(	(	PUNCT
ftr-426	1784	5	setting	set	VERB
ftr-426	1784	6	forth	forth	ADP
ftr-426	1784	7	provisions	provision	NOUN
ftr-426	1784	8	for	for	ADP
ftr-426	1784	9	extensions	extension	NOUN
ftr-426	1784	10	)	)	PUNCT
ftr-426	1784	11	.	.	PUNCT
ftr-426	1785	1	forms	form	NOUN
ftr-426	1785	2	1099	1099	NUM
ftr-426	1785	3	,	,	PUNCT
ftr-426	1785	4	which	which	PRON
ftr-426	1785	5	will	will	AUX
ftr-426	1785	6	include	include	VERB
ftr-426	1785	7	any	any	DET
ftr-426	1785	8	changes	change	NOUN
ftr-426	1785	9	made	make	VERB
ftr-426	1785	10	by	by	ADP
ftr-426	1785	11	the	the	DET
ftr-426	1785	12	taxpayer	taxpayer	NOUN
ftr-426	1785	13	or	or	CCONJ
ftr-426	1785	14	the	the	DET
ftr-426	1785	15	irs	irs	PROPN
ftr-426	1785	16	to	to	ADP
ftr-426	1785	17	original	original	ADJ
ftr-426	1785	18	tax	tax	NOUN
ftr-426	1785	19	returns.514	returns.514	NOUN
ftr-426	1785	20	4	4	NUM
ftr-426	1785	21	.	.	PUNCT
ftr-426	1785	22	application	application	NOUN
ftr-426	1785	23	to	to	ADP
ftr-426	1785	24	the	the	DET
ftr-426	1785	25	bell	bell	PROPN
ftr-426	1785	26	family	family	NOUN
ftr-426	1785	27	,	,	PUNCT
ftr-426	1785	28	hypothetical	hypothetical	ADJ
ftr-426	1785	29	disaster	disaster	NOUN
ftr-426	1785	30	victims	victim	NOUN
ftr-426	1785	31	on	on	ADP
ftr-426	1785	32	october	october	PROPN
ftr-426	1785	33	28	28	NUM
ftr-426	1785	34	,	,	PUNCT
ftr-426	1785	35	2003	2003	NUM
ftr-426	1785	36	,	,	PUNCT
ftr-426	1785	37	the	the	DET
ftr-426	1785	38	irs	irs	PROPN
ftr-426	1785	39	announced	announce	VERB
ftr-426	1785	40	that	that	SCONJ
ftr-426	1785	41	it	it	PRON
ftr-426	1785	42	would	would	AUX
ftr-426	1785	43	extend	extend	VERB
ftr-426	1785	44	the	the	DET
ftr-426	1785	45	deadline	deadline	NOUN
ftr-426	1785	46	for	for	ADP
ftr-426	1785	47	victims	victim	NOUN
ftr-426	1785	48	of	of	ADP
ftr-426	1785	49	the	the	DET
ftr-426	1785	50	southern	southern	ADJ
ftr-426	1785	51	california	california	PROPN
ftr-426	1785	52	wildfires	wildfire	VERB
ftr-426	1785	53	for	for	ADP
ftr-426	1785	54	filing	file	VERB
ftr-426	1785	55	any	any	DET
ftr-426	1785	56	tax	tax	NOUN
ftr-426	1785	57	returns	return	NOUN
ftr-426	1785	58	,	,	PUNCT
ftr-426	1785	59	performing	perform	VERB
ftr-426	1785	60	any	any	DET
ftr-426	1785	61	time	time	NOUN
ftr-426	1785	62	-	-	PUNCT
ftr-426	1785	63	sensitive	sensitive	ADJ
ftr-426	1785	64	actions	action	NOUN
ftr-426	1785	65	and	and	CCONJ
ftr-426	1785	66	paying	pay	VERB
ftr-426	1785	67	any	any	DET
ftr-426	1785	68	income	income	NOUN
ftr-426	1785	69	tax	tax	NOUN
ftr-426	1785	70	due	due	ADJ
ftr-426	1785	71	from	from	ADP
ftr-426	1785	72	october	october	PROPN
ftr-426	1785	73	21	21	NUM
ftr-426	1785	74	through	through	ADP
ftr-426	1785	75	december	december	PROPN
ftr-426	1785	76	29	29	NUM
ftr-426	1785	77	,	,	PUNCT
ftr-426	1785	78	2003	2003	NUM
ftr-426	1785	79	until	until	ADP
ftr-426	1785	80	december	december	PROPN
ftr-426	1785	81	29	29	NUM
ftr-426	1785	82	,	,	PUNCT
ftr-426	1785	83	2003.515	2003.515	NUM
ftr-426	1785	84	the	the	DET
ftr-426	1785	85	service	service	NOUN
ftr-426	1785	86	agreed	agree	VERB
ftr-426	1785	87	to	to	PART
ftr-426	1785	88	abate	abate	VERB
ftr-426	1785	89	any	any	DET
ftr-426	1785	90	applicable	applicable	ADJ
ftr-426	1785	91	interest	interest	NOUN
ftr-426	1785	92	,	,	PUNCT
ftr-426	1785	93	late	late	ADJ
ftr-426	1785	94	payment	payment	NOUN
ftr-426	1785	95	and	and	CCONJ
ftr-426	1785	96	filing	filing	NOUN
ftr-426	1785	97	penalties	penalty	NOUN
ftr-426	1785	98	arising	arise	VERB
ftr-426	1785	99	from	from	ADP
ftr-426	1785	100	this	this	PRON
ftr-426	1785	101	extension.516	extension.516	ADJ
ftr-426	1785	102	in	in	ADP
ftr-426	1785	103	addition	addition	NOUN
ftr-426	1785	104	,	,	PUNCT
ftr-426	1785	105	the	the	DET
ftr-426	1785	106	irs	irs	PROPN
ftr-426	1785	107	agreed	agree	VERB
ftr-426	1785	108	to	to	PART
ftr-426	1785	109	consider	consider	VERB
ftr-426	1785	110	abating	abate	VERB
ftr-426	1785	111	penalties	penalty	NOUN
ftr-426	1785	112	from	from	ADP
ftr-426	1785	113	october	october	PROPN
ftr-426	1785	114	21	21	NUM
ftr-426	1785	115	through	through	ADP
ftr-426	1785	116	november	november	PROPN
ftr-426	1785	117	7	7	NUM
ftr-426	1785	118	for	for	ADP
ftr-426	1785	119	affected	affect	VERB
ftr-426	1785	120	taxpayers	taxpayer	NOUN
ftr-426	1785	121	making	make	VERB
ftr-426	1785	122	late	late	ADJ
ftr-426	1785	123	federal	federal	ADJ
ftr-426	1785	124	employment	employment	NOUN
ftr-426	1785	125	and	and	CCONJ
ftr-426	1785	126	excise	excise	NOUN
ftr-426	1785	127	tax	tax	NOUN
ftr-426	1785	128	deposits	deposit	NOUN
ftr-426	1785	129	no	no	ADV
ftr-426	1785	130	later	later	ADV
ftr-426	1785	131	than	than	ADP
ftr-426	1785	132	november	november	PROPN
ftr-426	1785	133	7	7	NUM
ftr-426	1785	134	,	,	PUNCT
ftr-426	1785	135	2003.517	2003.517	NUM
ftr-426	1785	136	disaster	disaster	NOUN
ftr-426	1785	137	victims	victim	NOUN
ftr-426	1785	138	,	,	PUNCT
ftr-426	1785	139	like	like	ADP
ftr-426	1785	140	the	the	DET
ftr-426	1785	141	bells	bell	NOUN
ftr-426	1785	142	,	,	PUNCT
ftr-426	1785	143	could	could	AUX
ftr-426	1785	144	also	also	ADV
ftr-426	1785	145	request	request	VERB
ftr-426	1785	146	copies	copy	NOUN
ftr-426	1785	147	of	of	ADP
ftr-426	1785	148	previously	previously	ADV
ftr-426	1785	149	filed	file	VERB
ftr-426	1785	150	tax	tax	NOUN
ftr-426	1785	151	returns	return	NOUN
ftr-426	1785	152	for	for	ADP
ftr-426	1785	153	free	free	ADJ
ftr-426	1785	154	and	and	CCONJ
ftr-426	1785	155	on	on	ADP
ftr-426	1785	156	an	an	DET
ftr-426	1785	157	expedited	expedite	VERB
ftr-426	1785	158	basis.518	basis.518	NOUN
ftr-426	1785	159	to	to	PART
ftr-426	1785	160	qualify	qualify	VERB
ftr-426	1785	161	for	for	ADP
ftr-426	1785	162	this	this	DET
ftr-426	1785	163	relief	relief	NOUN
ftr-426	1785	164	,	,	PUNCT
ftr-426	1785	165	disaster	disaster	NOUN
ftr-426	1785	166	victims	victim	NOUN
ftr-426	1785	167	were	be	AUX
ftr-426	1785	168	advised	advise	VERB
ftr-426	1785	169	to	to	PART
ftr-426	1785	170	put	put	VERB
ftr-426	1785	171	“	"	PUNCT
ftr-426	1785	172	ca	can	AUX
ftr-426	1785	173	wildfires	wildfire	VERB
ftr-426	1785	174	”	"	PUNCT
ftr-426	1785	175	in	in	ADP
ftr-426	1785	176	red	red	ADJ
ftr-426	1785	177	ink	ink	NOUN
ftr-426	1785	178	at	at	ADP
ftr-426	1785	179	the	the	DET
ftr-426	1785	180	top	top	NOUN
ftr-426	1785	181	of	of	ADP
ftr-426	1785	182	their	their	PRON
ftr-426	1785	183	tax	tax	NOUN
ftr-426	1785	184	returns	return	NOUN
ftr-426	1785	185	,	,	PUNCT
ftr-426	1785	186	requests	request	NOUN
ftr-426	1785	187	and	and	CCONJ
ftr-426	1785	188	payments.519	payments.519	NOUN
ftr-426	1785	189	the	the	DET
ftr-426	1785	190	bells	bell	NOUN
ftr-426	1785	191	should	should	AUX
ftr-426	1785	192	not	not	PART
ftr-426	1785	193	have	have	AUX
ftr-426	1785	194	had	have	VERB
ftr-426	1785	195	any	any	DET
ftr-426	1785	196	tax	tax	NOUN
ftr-426	1785	197	returns	return	NOUN
ftr-426	1785	198	or	or	CCONJ
ftr-426	1785	199	tax	tax	NOUN
ftr-426	1785	200	payments	payment	NOUN
ftr-426	1785	201	due	due	ADJ
ftr-426	1785	202	during	during	ADP
ftr-426	1785	203	the	the	DET
ftr-426	1785	204	deadline	deadline	NOUN
ftr-426	1785	205	extension	extension	NOUN
ftr-426	1785	206	period	period	NOUN
ftr-426	1785	207	.	.	PUNCT
ftr-426	1786	1	therefore	therefore	ADV
ftr-426	1786	2	,	,	PUNCT
ftr-426	1786	3	the	the	DET
ftr-426	1786	4	government	government	NOUN
ftr-426	1786	5	’s	’s	PART
ftr-426	1786	6	extension	extension	NOUN
ftr-426	1786	7	likely	likely	ADV
ftr-426	1786	8	did	do	AUX
ftr-426	1786	9	not	not	PART
ftr-426	1786	10	provide	provide	VERB
ftr-426	1786	11	any	any	DET
ftr-426	1786	12	relief	relief	NOUN
ftr-426	1786	13	for	for	ADP
ftr-426	1786	14	them	they	PRON
ftr-426	1786	15	.	.	PUNCT
ftr-426	1787	1	the	the	DET
ftr-426	1787	2	bells	bell	NOUN
ftr-426	1787	3	’	'	PUNCT
ftr-426	1787	4	2003	2003	NUM
ftr-426	1787	5	tax	tax	NOUN
ftr-426	1787	6	return	return	NOUN
ftr-426	1787	7	and	and	CCONJ
ftr-426	1787	8	tax	tax	NOUN
ftr-426	1787	9	liability	liability	NOUN
ftr-426	1787	10	were	be	AUX
ftr-426	1787	11	due	due	ADJ
ftr-426	1787	12	on	on	ADP
ftr-426	1787	13	their	their	PRON
ftr-426	1787	14	original	original	ADJ
ftr-426	1787	15	due	due	ADJ
ftr-426	1787	16	date	date	NOUN
ftr-426	1787	17	of	of	ADP
ftr-426	1787	18	april	april	PROPN
ftr-426	1787	19	15	15	NUM
ftr-426	1787	20	,	,	PUNCT
ftr-426	1787	21	2004	2004	NUM
ftr-426	1787	22	.	.	PUNCT
ftr-426	1788	1	accordingly	accordingly	ADV
ftr-426	1788	2	,	,	PUNCT
ftr-426	1788	3	the	the	DET
ftr-426	1788	4	bells	bell	NOUN
ftr-426	1788	5	must	must	AUX
ftr-426	1788	6	try	try	VERB
ftr-426	1788	7	somehow	somehow	ADV
ftr-426	1788	8	to	to	PART
ftr-426	1788	9	marshal	marshal	VERB
ftr-426	1788	10	the	the	DET
ftr-426	1788	11	information	information	NOUN
ftr-426	1788	12	necessary	necessary	ADJ
ftr-426	1788	13	to	to	PART
ftr-426	1788	14	determine	determine	VERB
ftr-426	1788	15	their	their	PRON
ftr-426	1788	16	2003	2003	NUM
ftr-426	1788	17	tax	tax	NOUN
ftr-426	1788	18	liability	liability	NOUN
ftr-426	1788	19	.	.	PUNCT
ftr-426	1789	1	as	as	ADP
ftr-426	1789	2	with	with	ADP
ftr-426	1789	3	any	any	DET
ftr-426	1789	4	taxpayer	taxpayer	NOUN
ftr-426	1789	5	,	,	PUNCT
ftr-426	1789	6	the	the	DET
ftr-426	1789	7	bells	bell	NOUN
ftr-426	1789	8	could	could	AUX
ftr-426	1789	9	extend	extend	VERB
ftr-426	1789	10	the	the	DET
ftr-426	1789	11	filing	filing	NOUN
ftr-426	1789	12	of	of	ADP
ftr-426	1789	13	their	their	PRON
ftr-426	1789	14	2003	2003	NUM
ftr-426	1789	15	federal	federal	ADJ
ftr-426	1789	16	income	income	NOUN
ftr-426	1789	17	tax	tax	NOUN
ftr-426	1789	18	return	return	NOUN
ftr-426	1789	19	automatically	automatically	ADV
ftr-426	1789	20	until	until	ADP
ftr-426	1789	21	august	august	PROPN
ftr-426	1789	22	15	15	NUM
ftr-426	1789	23	,	,	PUNCT
ftr-426	1789	24	2004	2004	NUM
ftr-426	1789	25	and	and	CCONJ
ftr-426	1789	26	with	with	ADP
ftr-426	1789	27	an	an	DET
ftr-426	1789	28	acceptable	acceptable	ADJ
ftr-426	1789	29	reason	reason	NOUN
ftr-426	1789	30	until	until	ADP
ftr-426	1789	31	october	october	PROPN
ftr-426	1789	32	15	15	NUM
ftr-426	1789	33	,	,	PUNCT
ftr-426	1789	34	2004.520	2004.520	NUM
ftr-426	1789	35	the	the	DET
ftr-426	1789	36	bells	bell	NOUN
ftr-426	1789	37	will	will	AUX
ftr-426	1789	38	want	want	VERB
ftr-426	1789	39	to	to	PART
ftr-426	1789	40	rebuild	rebuild	VERB
ftr-426	1789	41	their	their	PRON
ftr-426	1789	42	personal	personal	ADJ
ftr-426	1789	43	tax	tax	NOUN
ftr-426	1789	44	records	record	NOUN
ftr-426	1789	45	as	as	ADV
ftr-426	1789	46	soon	soon	ADV
ftr-426	1789	47	as	as	ADP
ftr-426	1789	48	possible	possible	ADJ
ftr-426	1789	49	.	.	PUNCT
ftr-426	1790	1	to	to	ADP
ftr-426	1790	2	this	this	DET
ftr-426	1790	3	end	end	NOUN
ftr-426	1790	4	,	,	PUNCT
ftr-426	1790	5	the	the	DET
ftr-426	1790	6	bells	bell	NOUN
ftr-426	1790	7	should	should	AUX
ftr-426	1790	8	request	request	VERB
ftr-426	1790	9	copies	copy	NOUN
ftr-426	1790	10	of	of	ADP
ftr-426	1790	11	prior	prior	ADJ
ftr-426	1790	12	year	year	NOUN
ftr-426	1790	13	tax	tax	NOUN
ftr-426	1790	14	returns	return	NOUN
ftr-426	1790	15	from	from	ADP
ftr-426	1790	16	their	their	PRON
ftr-426	1790	17	accountant	accountant	NOUN
ftr-426	1790	18	.	.	PUNCT
ftr-426	1791	1	if	if	SCONJ
ftr-426	1791	2	they	they	PRON
ftr-426	1791	3	did	do	AUX
ftr-426	1791	4	not	not	PART
ftr-426	1791	5	use	use	VERB
ftr-426	1791	6	an	an	DET
ftr-426	1791	7	accountant	accountant	NOUN
ftr-426	1791	8	for	for	ADP
ftr-426	1791	9	prior	prior	ADJ
ftr-426	1791	10	year	year	NOUN
ftr-426	1791	11	tax	tax	NOUN
ftr-426	1791	12	returns	return	NOUN
ftr-426	1791	13	or	or	CCONJ
ftr-426	1791	14	their	their	PRON
ftr-426	1791	15	accountant	accountant	NOUN
ftr-426	1791	16	does	do	AUX
ftr-426	1791	17	not	not	PART
ftr-426	1791	18	have	have	VERB
ftr-426	1791	19	adequate	adequate	ADJ
ftr-426	1791	20	historical	historical	ADJ
ftr-426	1791	21	records	record	NOUN
ftr-426	1791	22	,	,	PUNCT
ftr-426	1791	23	the	the	DET
ftr-426	1791	24	bells	bell	NOUN
ftr-426	1791	25	should	should	AUX
ftr-426	1791	26	contact	contact	VERB
ftr-426	1791	27	the	the	DET
ftr-426	1791	28	government	government	NOUN
ftr-426	1791	29	as	as	ADV
ftr-426	1791	30	soon	soon	ADV
ftr-426	1791	31	as	as	ADP
ftr-426	1791	32	possible	possible	ADJ
ftr-426	1791	33	for	for	ADP
ftr-426	1791	34	free	free	ADJ
ftr-426	1791	35	and	and	CCONJ
ftr-426	1791	36	fast	fast	ADJ
ftr-426	1791	37	copies	copy	NOUN
ftr-426	1791	38	of	of	ADP
ftr-426	1791	39	their	their	PRON
ftr-426	1791	40	prior	prior	ADJ
ftr-426	1791	41	year	year	NOUN
ftr-426	1791	42	tax	tax	NOUN
ftr-426	1791	43	returns	return	NOUN
ftr-426	1791	44	.	.	PUNCT
ftr-426	1792	1	in	in	ADP
ftr-426	1792	2	addition	addition	NOUN
ftr-426	1792	3	,	,	PUNCT
ftr-426	1792	4	the	the	DET
ftr-426	1792	5	bells	bell	NOUN
ftr-426	1792	6	will	will	AUX
ftr-426	1792	7	have	have	VERB
ftr-426	1792	8	to	to	PART
ftr-426	1792	9	contact	contact	VERB
ftr-426	1792	10	their	their	PRON
ftr-426	1792	11	banks	bank	NOUN
ftr-426	1792	12	,	,	PUNCT
ftr-426	1792	13	suppliers	supplier	NOUN
ftr-426	1792	14	and	and	CCONJ
ftr-426	1792	15	other	other	ADJ
ftr-426	1792	16	institutions	institution	NOUN
ftr-426	1792	17	to	to	PART
ftr-426	1792	18	recreate	recreate	VERB
ftr-426	1792	19	their	their	PRON
ftr-426	1792	20	personal	personal	ADJ
ftr-426	1792	21	and	and	CCONJ
ftr-426	1792	22	business	business	NOUN
ftr-426	1792	23	records	record	NOUN
ftr-426	1792	24	for	for	ADP
ftr-426	1792	25	2003	2003	NUM
ftr-426	1792	26	and	and	CCONJ
ftr-426	1792	27	the	the	DET
ftr-426	1792	28	preceding	precede	VERB
ftr-426	1792	29	years	year	NOUN
ftr-426	1792	30	.	.	PUNCT
ftr-426	1793	1	the	the	DET
ftr-426	1793	2	rebuilding	rebuilding	NOUN
ftr-426	1793	3	of	of	ADP
ftr-426	1793	4	the	the	DET
ftr-426	1793	5	bells	bell	NOUN
ftr-426	1793	6	’	'	PUNCT
ftr-426	1793	7	records	record	NOUN
ftr-426	1793	8	is	be	AUX
ftr-426	1793	9	critical	critical	ADJ
ftr-426	1793	10	for	for	SCONJ
ftr-426	1793	11	them	they	PRON
ftr-426	1793	12	to	to	PART
ftr-426	1793	13	determine	determine	VERB
ftr-426	1793	14	their	their	PRON
ftr-426	1793	15	2003	2003	NUM
ftr-426	1793	16	tax	tax	NOUN
ftr-426	1793	17	liability	liability	NOUN
ftr-426	1793	18	and	and	CCONJ
ftr-426	1793	19	prepare	prepare	VERB
ftr-426	1793	20	and	and	CCONJ
ftr-426	1793	21	file	file	VERB
ftr-426	1793	22	their	their	PRON
ftr-426	1793	23	tax	tax	NOUN
ftr-426	1793	24	returns	return	NOUN
ftr-426	1793	25	in	in	ADP
ftr-426	1793	26	a	a	DET
ftr-426	1793	27	timely	timely	ADJ
ftr-426	1793	28	manner	manner	NOUN
ftr-426	1793	29	.	.	PUNCT
ftr-426	1794	1	moreover	moreover	ADV
ftr-426	1794	2	,	,	PUNCT
ftr-426	1794	3	as	as	SCONJ
ftr-426	1794	4	this	this	DET
ftr-426	1794	5	article	article	NOUN
ftr-426	1794	6	demonstrates	demonstrate	VERB
ftr-426	1794	7	,	,	PUNCT
ftr-426	1794	8	the	the	DET
ftr-426	1794	9	bells	bell	NOUN
ftr-426	1794	10	will	will	AUX
ftr-426	1794	11	have	have	VERB
ftr-426	1794	12	to	to	PART
ftr-426	1794	13	engage	engage	VERB
ftr-426	1794	14	in	in	ADP
ftr-426	1794	15	significant	significant	ADJ
ftr-426	1794	16	tax	tax	NOUN
ftr-426	1794	17	planning	planning	NOUN
ftr-426	1794	18	as	as	SCONJ
ftr-426	1794	19	they	they	PRON
ftr-426	1794	20	proceed	proceed	VERB
ftr-426	1794	21	to	to	PART
ftr-426	1794	22	reestablish	reestablish	VERB
ftr-426	1794	23	their	their	PRON
ftr-426	1794	24	lives	life	NOUN
ftr-426	1794	25	.	.	PUNCT
ftr-426	1795	1	tax	tax	NOUN
ftr-426	1795	2	planning	planning	NOUN
ftr-426	1795	3	requires	require	VERB
ftr-426	1795	4	sound	sound	ADJ
ftr-426	1795	5	data	datum	NOUN
ftr-426	1795	6	usually	usually	ADV
ftr-426	1795	7	obtained	obtain	VERB
ftr-426	1795	8	from	from	ADP
ftr-426	1795	9	thick	thick	ADJ
ftr-426	1795	10	current	current	ADJ
ftr-426	1795	11	and	and	CCONJ
ftr-426	1795	12	historical	historical	ADJ
ftr-426	1795	13	business	business	NOUN
ftr-426	1795	14	and	and	CCONJ
ftr-426	1795	15	personal	personal	ADJ
ftr-426	1795	16	tax	tax	NOUN
ftr-426	1795	17	and	and	CCONJ
ftr-426	1795	18	accounting	accounting	NOUN
ftr-426	1795	19	files	file	NOUN
ftr-426	1795	20	.	.	PUNCT
ftr-426	1796	1	victims	victim	NOUN
ftr-426	1796	2	of	of	ADP
ftr-426	1796	3	a	a	DET
ftr-426	1796	4	disaster	disaster	NOUN
ftr-426	1796	5	may	may	AUX
ftr-426	1796	6	find	find	VERB
ftr-426	1796	7	1022	1022	NUM
ftr-426	1796	8	florida	florida	PROPN
ftr-426	1796	9	tax	tax	NOUN
ftr-426	1796	10	review	review	NOUN
ftr-426	1797	1	[	[	X
ftr-426	1797	2	vol.6:10	vol.6:10	NOUN
ftr-426	1797	3	521	521	NUM
ftr-426	1797	4	.	.	PUNCT
ftr-426	1798	1	i	i	PRON
ftr-426	1798	2	d.	d.	PROPN
ftr-426	1798	3	522	522	NUM
ftr-426	1798	4	.	.	PUNCT
ftr-426	1799	1	see	see	VERB
ftr-426	1799	2	i	i	PRON
ftr-426	1799	3	d.	d.	PROPN
ftr-426	1799	4	at	at	ADP
ftr-426	1799	5	e1	e1	PROPN
ftr-426	1799	6	,	,	PUNCT
ftr-426	1799	7	e7	e7	PROPN
ftr-426	1799	8	(	(	PUNCT
ftr-426	1799	9	reporting	report	VERB
ftr-426	1799	10	that	that	SCONJ
ftr-426	1799	11	lori	lori	PROPN
ftr-426	1799	12	bellante	bellante	PROPN
ftr-426	1799	13	still	still	ADV
ftr-426	1799	14	has	have	VERB
ftr-426	1799	15	an	an	DET
ftr-426	1799	16	unsettling	unsettling	ADJ
ftr-426	1799	17	fear	fear	NOUN
ftr-426	1799	18	of	of	ADP
ftr-426	1799	19	loss	loss	NOUN
ftr-426	1799	20	)	)	PUNCT
ftr-426	1799	21	.	.	PUNCT
ftr-426	1800	1	523	523	NUM
ftr-426	1800	2	.	.	PUNCT
ftr-426	1801	1	see	see	VERB
ftr-426	1801	2	i	i	PRON
ftr-426	1801	3	d.	d.	PROPN
ftr-426	1801	4	at	at	ADP
ftr-426	1801	5	e7	e7	PROPN
ftr-426	1801	6	(	(	PUNCT
ftr-426	1801	7	remembering	remember	VERB
ftr-426	1801	8	the	the	DET
ftr-426	1801	9	bellantes	bellante	NOUN
ftr-426	1801	10	’	'	PUNCT
ftr-426	1801	11	eight	eight	NUM
ftr-426	1801	12	neighbors	neighbor	NOUN
ftr-426	1801	13	who	who	PRON
ftr-426	1801	14	did	do	AUX
ftr-426	1801	15	not	not	PART
ftr-426	1801	16	escape	escape	VERB
ftr-426	1801	17	the	the	DET
ftr-426	1801	18	inferno	inferno	NOUN
ftr-426	1801	19	)	)	PUNCT
ftr-426	1801	20	.	.	PUNCT
ftr-426	1802	1	524	524	NUM
ftr-426	1802	2	.	.	PUNCT
ftr-426	1803	1	i	i	PRON
ftr-426	1803	2	d.	d.	PROPN
ftr-426	1803	3	525	525	NUM
ftr-426	1803	4	.	.	PUNCT
ftr-426	1804	1	clifford	clifford	PROPN
ftr-426	1804	2	,	,	PUNCT
ftr-426	1804	3	supra	supra	PROPN
ftr-426	1804	4	note	note	PROPN
ftr-426	1804	5	521	521	NUM
ftr-426	1804	6	,	,	PUNCT
ftr-426	1804	7	at	at	ADP
ftr-426	1804	8	e7	e7	PROPN
ftr-426	1804	9	.	.	PUNCT
ftr-426	1805	1	526	526	NUM
ftr-426	1805	2	.	.	PUNCT
ftr-426	1806	1	i	i	PRON
ftr-426	1806	2	d	d	PROPN
ftr-426	1806	3	527	527	NUM
ftr-426	1806	4	.	.	PUNCT
ftr-426	1807	1	i	i	PRON
ftr-426	1807	2	d.	d.	PROPN
ftr-426	1807	3	(	(	PUNCT
ftr-426	1807	4	commenting	comment	VERB
ftr-426	1807	5	that	that	SCONJ
ftr-426	1807	6	no	no	DET
ftr-426	1807	7	one	one	NOUN
ftr-426	1807	8	told	tell	VERB
ftr-426	1807	9	the	the	DET
ftr-426	1807	10	bellantes	bellante	NOUN
ftr-426	1807	11	that	that	SCONJ
ftr-426	1807	12	if	if	SCONJ
ftr-426	1807	13	three	three	NUM
ftr-426	1807	14	or	or	CCONJ
ftr-426	1807	15	more	more	ADJ
ftr-426	1807	16	insurance	insurance	NOUN
ftr-426	1807	17	companies	company	NOUN
ftr-426	1807	18	refused	refuse	VERB
ftr-426	1807	19	coverage	coverage	NOUN
ftr-426	1807	20	,	,	PUNCT
ftr-426	1807	21	they	they	PRON
ftr-426	1807	22	could	could	AUX
ftr-426	1807	23	seek	seek	VERB
ftr-426	1807	24	coverage	coverage	NOUN
ftr-426	1807	25	from	from	ADP
ftr-426	1807	26	the	the	DET
ftr-426	1807	27	state	state	NOUN
ftr-426	1807	28	)	)	PUNCT
ftr-426	1807	29	.	.	PUNCT
ftr-426	1808	1	as	as	ADP
ftr-426	1808	2	a	a	DET
ftr-426	1808	3	result	result	NOUN
ftr-426	1808	4	of	of	ADP
ftr-426	1808	5	the	the	DET
ftr-426	1808	6	number	number	NOUN
ftr-426	1808	7	of	of	ADP
ftr-426	1808	8	uninsured	uninsured	ADJ
ftr-426	1808	9	hardship	hardship	NOUN
ftr-426	1808	10	cases	case	NOUN
ftr-426	1808	11	emerging	emerge	VERB
ftr-426	1808	12	from	from	ADP
ftr-426	1808	13	the	the	DET
ftr-426	1808	14	wildfires	wildfire	NOUN
ftr-426	1808	15	,	,	PUNCT
ftr-426	1808	16	community	community	NOUN
ftr-426	1808	17	groups	group	NOUN
ftr-426	1808	18	are	be	AUX
ftr-426	1808	19	providing	provide	VERB
ftr-426	1808	20	forums	forum	NOUN
ftr-426	1808	21	to	to	PART
ftr-426	1808	22	educate	educate	VERB
ftr-426	1808	23	themselves	themselves	PRON
ftr-426	1808	24	about	about	ADP
ftr-426	1808	25	coverage	coverage	NOUN
ftr-426	1808	26	options	option	NOUN
ftr-426	1808	27	.	.	PUNCT
ftr-426	1809	1	see	see	VERB
ftr-426	1809	2	fire	fire	NOUN
ftr-426	1809	3	notes	note	NOUN
ftr-426	1809	4	:	:	PUNCT
ftr-426	1809	5	ramona	ramona	PROPN
ftr-426	1809	6	,	,	PUNCT
ftr-426	1809	7	plans	plan	NOUN
ftr-426	1809	8	for	for	ADP
ftr-426	1809	9	workshop	workshop	NOUN
ftr-426	1809	10	on	on	ADP
ftr-426	1809	11	insurance	insurance	NOUN
ftr-426	1809	12	told	tell	VERB
ftr-426	1809	13	the	the	DET
ftr-426	1809	14	san	san	PROPN
ftr-426	1809	15	d	d	PROPN
ftr-426	1809	16	iego	iego	PROPN
ftr-426	1809	17	uniontrib	uniontrib	NOUN
ftr-426	1809	18	.	.	PUNCT
ftr-426	1809	19	,	,	PUNCT
ftr-426	1809	20	aug	aug	PROPN
ftr-426	1809	21	.	.	PROPN
ftr-426	1809	22	29	29	NUM
ftr-426	1809	23	,	,	PUNCT
ftr-426	1809	24	2004	2004	NUM
ftr-426	1809	25	,	,	PUNCT
ftr-426	1809	26	at	at	ADP
ftr-426	1809	27	b4	b4	NOUN
ftr-426	1809	28	(	(	PUNCT
ftr-426	1809	29	advertising	advertising	NOUN
ftr-426	1809	30	workshop	workshop	NOUN
ftr-426	1809	31	for	for	ADP
ftr-426	1809	32	people	people	NOUN
ftr-426	1809	33	who	who	PRON
ftr-426	1809	34	are	be	AUX
ftr-426	1809	35	having	have	VERB
ftr-426	1809	36	trouble	trouble	NOUN
ftr-426	1809	37	finding	find	VERB
ftr-426	1809	38	or	or	CCONJ
ftr-426	1809	39	keeping	keep	VERB
ftr-426	1809	40	homeowner	homeowner	NOUN
ftr-426	1809	41	’s	’s	PART
ftr-426	1809	42	insurance	insurance	NOUN
ftr-426	1809	43	)	)	PUNCT
ftr-426	1809	44	.	.	PUNCT
ftr-426	1810	1	528	528	NUM
ftr-426	1810	2	.	.	PUNCT
ftr-426	1811	1	clifford	clifford	PROPN
ftr-426	1811	2	,	,	PUNCT
ftr-426	1811	3	supra	supra	PROPN
ftr-426	1811	4	note	note	PROPN
ftr-426	1811	5	521	521	NUM
ftr-426	1811	6	,	,	PUNCT
ftr-426	1811	7	at	at	ADP
ftr-426	1811	8	e-7	e-7	PROPN
ftr-426	1811	9	(	(	PUNCT
ftr-426	1811	10	noting	note	VERB
ftr-426	1811	11	that	that	SCONJ
ftr-426	1811	12	habitat	habitat	NOUN
ftr-426	1811	13	for	for	ADP
ftr-426	1811	14	humanity	humanity	NOUN
ftr-426	1811	15	is	be	AUX
ftr-426	1811	16	concerned	concerned	ADJ
ftr-426	1811	17	about	about	ADP
ftr-426	1811	18	the	the	DET
ftr-426	1811	19	project	project	NOUN
ftr-426	1811	20	because	because	SCONJ
ftr-426	1811	21	of	of	ADP
ftr-426	1811	22	insurance	insurance	NOUN
ftr-426	1811	23	coverage	coverage	NOUN
ftr-426	1811	24	and	and	CCONJ
ftr-426	1811	25	the	the	DET
ftr-426	1811	26	lack	lack	NOUN
ftr-426	1811	27	of	of	ADP
ftr-426	1811	28	an	an	DET
ftr-426	1811	29	easement	easement	NOUN
ftr-426	1811	30	to	to	PART
ftr-426	1811	31	access	access	VERB
ftr-426	1811	32	their	their	PRON
ftr-426	1811	33	property	property	NOUN
ftr-426	1811	34	through	through	ADP
ftr-426	1811	35	the	the	DET
ftr-426	1811	36	barona	barona	PROPN
ftr-426	1811	37	indian	indian	PROPN
ftr-426	1811	38	reservation	reservation	PROPN
ftr-426	1811	39	)	)	PUNCT
ftr-426	1811	40	.	.	PUNCT
ftr-426	1812	1	529	529	X
ftr-426	1812	2	.	.	PUNCT
ftr-426	1813	1	i	i	PRON
ftr-426	1813	2	d.	d.	PROPN
ftr-426	1813	3	530	530	NUM
ftr-426	1813	4	.	.	PUNCT
ftr-426	1814	1	i	i	PRON
ftr-426	1814	2	d.	d.	PROPN
ftr-426	1814	3	531	531	NUM
ftr-426	1814	4	.	.	PUNCT
ftr-426	1815	1	many	many	ADJ
ftr-426	1815	2	states	state	NOUN
ftr-426	1815	3	incorporate	incorporate	VERB
ftr-426	1815	4	federal	federal	ADJ
ftr-426	1815	5	income	income	NOUN
ftr-426	1815	6	tax	tax	NOUN
ftr-426	1815	7	provisions	provision	NOUN
ftr-426	1815	8	including	include	VERB
ftr-426	1815	9	income	income	NOUN
ftr-426	1815	10	tax	tax	NOUN
ftr-426	1815	11	disaster	disaster	NOUN
ftr-426	1815	12	relief	relief	NOUN
ftr-426	1815	13	into	into	ADP
ftr-426	1815	14	their	their	PRON
ftr-426	1815	15	state	state	NOUN
ftr-426	1815	16	statutes	statute	NOUN
ftr-426	1815	17	.	.	PUNCT
ftr-426	1816	1	therefore	therefore	ADV
ftr-426	1816	2	,	,	PUNCT
ftr-426	1816	3	the	the	DET
ftr-426	1816	4	coverage	coverage	NOUN
ftr-426	1816	5	of	of	ADP
ftr-426	1816	6	federal	federal	ADJ
ftr-426	1816	7	disaster	disaster	NOUN
ftr-426	1816	8	tax	tax	NOUN
ftr-426	1816	9	relief	relief	NOUN
ftr-426	1816	10	should	should	AUX
ftr-426	1816	11	be	be	AUX
ftr-426	1816	12	very	very	ADV
ftr-426	1816	13	informative	informative	ADJ
ftr-426	1816	14	for	for	ADP
ftr-426	1816	15	understanding	understand	VERB
ftr-426	1816	16	similar	similar	ADJ
ftr-426	1816	17	state	state	NOUN
ftr-426	1816	18	provisions	provision	NOUN
ftr-426	1816	19	.	.	PUNCT
ftr-426	1817	1	in	in	ADP
ftr-426	1817	2	addition	addition	NOUN
ftr-426	1817	3	to	to	ADP
ftr-426	1817	4	income	income	NOUN
ftr-426	1817	5	tax	tax	NOUN
ftr-426	1817	6	,	,	PUNCT
ftr-426	1817	7	many	many	ADJ
ftr-426	1817	8	states	state	NOUN
ftr-426	1817	9	assess	assess	VERB
ftr-426	1817	10	annual	annual	ADJ
ftr-426	1817	11	property	property	NOUN
ftr-426	1817	12	taxes	taxis	NOUN
ftr-426	1817	13	,	,	PUNCT
ftr-426	1817	14	which	which	PRON
ftr-426	1817	15	are	be	AUX
ftr-426	1817	16	ad	ad	NOUN
ftr-426	1817	17	valorem	valorem	VERB
ftr-426	1817	18	taxes	taxis	NOUN
ftr-426	1817	19	based	base	VERB
ftr-426	1817	20	upon	upon	SCONJ
ftr-426	1817	21	the	the	DET
ftr-426	1817	22	value	value	NOUN
ftr-426	1817	23	of	of	ADP
ftr-426	1817	24	the	the	DET
ftr-426	1817	25	property	property	NOUN
ftr-426	1817	26	.	.	PUNCT
ftr-426	1818	1	w	w	PROPN
ftr-426	1818	2	hen	hen	PROPN
ftr-426	1818	3	a	a	DET
ftr-426	1818	4	d	d	NOUN
ftr-426	1818	5	isaster	isaster	NOUN
ftr-426	1818	6	damages	damage	NOUN
ftr-426	1818	7	or	or	CCONJ
ftr-426	1818	8	destroys	destroy	VERB
ftr-426	1818	9	property	property	NOUN
ftr-426	1818	10	,	,	PUNCT
ftr-426	1818	11	many	many	ADJ
ftr-426	1818	12	states	state	NOUN
ftr-426	1818	13	have	have	VERB
ftr-426	1818	14	procedures	procedure	NOUN
ftr-426	1818	15	for	for	ADP
ftr-426	1818	16	having	have	VERB
ftr-426	1818	17	the	the	DET
ftr-426	1818	18	assessed	assessed	ADJ
ftr-426	1818	19	value	value	NOUN
ftr-426	1818	20	reduced	reduce	VERB
ftr-426	1818	21	,	,	PUNCT
ftr-426	1818	22	thereby	thereby	ADV
ftr-426	1818	23	reducing	reduce	VERB
ftr-426	1818	24	the	the	DET
ftr-426	1818	25	themselves	themselves	PRON
ftr-426	1818	26	with	with	ADP
ftr-426	1818	27	no	no	DET
ftr-426	1818	28	information	information	NOUN
ftr-426	1818	29	or	or	CCONJ
ftr-426	1818	30	records	record	NOUN
ftr-426	1818	31	.	.	PUNCT
ftr-426	1819	1	therefore	therefore	ADV
ftr-426	1819	2	,	,	PUNCT
ftr-426	1819	3	recreating	recreate	VERB
ftr-426	1819	4	information	information	NOUN
ftr-426	1819	5	is	be	AUX
ftr-426	1819	6	a	a	DET
ftr-426	1819	7	critical	critical	ADJ
ftr-426	1819	8	step	step	NOUN
ftr-426	1819	9	to	to	PART
ftr-426	1819	10	allow	allow	VERB
ftr-426	1819	11	the	the	DET
ftr-426	1819	12	tax	tax	NOUN
ftr-426	1819	13	planning	planning	NOUN
ftr-426	1819	14	process	process	NOUN
ftr-426	1819	15	to	to	PART
ftr-426	1819	16	begin	begin	VERB
ftr-426	1819	17	.	.	PUNCT
ftr-426	1820	1	iv	iv	X
ftr-426	1820	2	.	.	PUNCT
ftr-426	1820	3	conclusion	conclusion	NOUN
ftr-426	1820	4	more	more	ADJ
ftr-426	1820	5	than	than	ADP
ftr-426	1820	6	one	one	NUM
ftr-426	1820	7	year	year	NOUN
ftr-426	1820	8	after	after	ADP
ftr-426	1820	9	surviving	survive	VERB
ftr-426	1820	10	their	their	PRON
ftr-426	1820	11	worst	bad	ADJ
ftr-426	1820	12	nightmare	nightmare	NOUN
ftr-426	1820	13	,	,	PUNCT
ftr-426	1820	14	the	the	DET
ftr-426	1820	15	bellante	bellante	PROPN
ftr-426	1820	16	family	family	NOUN
ftr-426	1820	17	remains	remain	VERB
ftr-426	1820	18	homeless	homeless	ADJ
ftr-426	1820	19	.	.	PUNCT
ftr-426	1821	1	the	the	DET
ftr-426	1821	2	bellantes	bellante	NOUN
ftr-426	1821	3	lost	lose	VERB
ftr-426	1821	4	everything	everything	PRON
ftr-426	1821	5	in	in	ADP
ftr-426	1821	6	the	the	DET
ftr-426	1821	7	cedar	cedar	NOUN
ftr-426	1821	8	fire.521	fire.521	NOUN
ftr-426	1821	9	after	after	ADP
ftr-426	1821	10	experiencing	experience	VERB
ftr-426	1821	11	regular	regular	ADJ
ftr-426	1821	12	emotional	emotional	ADJ
ftr-426	1821	13	turmoil	turmoil	NOUN
ftr-426	1821	14	,	,	PUNCT
ftr-426	1821	15	they	they	PRON
ftr-426	1821	16	now	now	ADV
ftr-426	1821	17	know	know	VERB
ftr-426	1821	18	some	some	PRON
ftr-426	1821	19	of	of	ADP
ftr-426	1821	20	those	those	DET
ftr-426	1821	21	things	thing	NOUN
ftr-426	1821	22	will	will	AUX
ftr-426	1821	23	never	never	ADV
ftr-426	1821	24	be	be	AUX
ftr-426	1821	25	replaced.522	replaced.522	VERB
ftr-426	1821	26	yet	yet	ADV
ftr-426	1821	27	the	the	DET
ftr-426	1821	28	bellantes	bellante	NOUN
ftr-426	1821	29	still	still	ADV
ftr-426	1821	30	have	have	VERB
ftr-426	1821	31	their	their	PRON
ftr-426	1821	32	most	most	ADV
ftr-426	1821	33	precious	precious	ADJ
ftr-426	1821	34	assets	asset	NOUN
ftr-426	1821	35	;	;	PUNCT
ftr-426	1821	36	they	they	PRON
ftr-426	1821	37	have	have	VERB
ftr-426	1821	38	each	each	DET
ftr-426	1821	39	other	other	ADJ
ftr-426	1821	40	and	and	CCONJ
ftr-426	1821	41	their	their	PRON
ftr-426	1821	42	beloved	beloved	ADJ
ftr-426	1821	43	family	family	NOUN
ftr-426	1821	44	homestead.523	homestead.523	NOUN
ftr-426	1821	45	the	the	DET
ftr-426	1821	46	bellantes	bellante	NOUN
ftr-426	1821	47	have	have	AUX
ftr-426	1821	48	returned	return	VERB
ftr-426	1821	49	to	to	ADP
ftr-426	1821	50	their	their	PRON
ftr-426	1821	51	land	land	NOUN
ftr-426	1821	52	and	and	CCONJ
ftr-426	1821	53	have	have	AUX
ftr-426	1821	54	set	set	VERB
ftr-426	1821	55	a	a	DET
ftr-426	1821	56	6	6	NUM
ftr-426	1821	57	-	-	PUNCT
ftr-426	1821	58	by-13	by-13	NOUN
ftr-426	1821	59	-	-	PUNCT
ftr-426	1821	60	foot	foot	NOUN
ftr-426	1821	61	trailer	trailer	NOUN
ftr-426	1821	62	where	where	SCONJ
ftr-426	1821	63	their	their	PRON
ftr-426	1821	64	seventy	seventy	NUM
ftr-426	1821	65	-	-	PUNCT
ftr-426	1821	66	two	two	NUM
ftr-426	1821	67	year	year	NOUN
ftr-426	1821	68	old	old	ADJ
ftr-426	1821	69	home	home	NOUN
ftr-426	1821	70	once	once	ADV
ftr-426	1821	71	proudly	proudly	ADV
ftr-426	1821	72	stood.524	stood.524	NOUN
ftr-426	1821	73	trying	try	VERB
ftr-426	1821	74	to	to	PART
ftr-426	1821	75	focus	focus	VERB
ftr-426	1821	76	on	on	ADP
ftr-426	1821	77	the	the	DET
ftr-426	1821	78	future	future	NOUN
ftr-426	1821	79	,	,	PUNCT
ftr-426	1821	80	they	they	PRON
ftr-426	1821	81	are	be	AUX
ftr-426	1821	82	hoping	hope	VERB
ftr-426	1821	83	someday	someday	ADV
ftr-426	1821	84	to	to	PART
ftr-426	1821	85	build	build	VERB
ftr-426	1821	86	a	a	DET
ftr-426	1821	87	new	new	ADJ
ftr-426	1821	88	home	home	NOUN
ftr-426	1821	89	,	,	PUNCT
ftr-426	1821	90	but	but	CCONJ
ftr-426	1821	91	the	the	DET
ftr-426	1821	92	bellantes	bellante	NOUN
ftr-426	1821	93	had	have	VERB
ftr-426	1821	94	no	no	DET
ftr-426	1821	95	insurance.525	insurance.525	NOUN
ftr-426	1821	96	the	the	DET
ftr-426	1821	97	bellantes	bellante	NOUN
ftr-426	1821	98	were	be	AUX
ftr-426	1821	99	told	tell	VERB
ftr-426	1821	100	again	again	ADV
ftr-426	1821	101	and	and	CCONJ
ftr-426	1821	102	again	again	ADV
ftr-426	1821	103	that	that	SCONJ
ftr-426	1821	104	their	their	PRON
ftr-426	1821	105	property	property	NOUN
ftr-426	1821	106	was	be	AUX
ftr-426	1821	107	uninsurable	uninsurable	ADJ
ftr-426	1821	108	because	because	SCONJ
ftr-426	1821	109	it	it	PRON
ftr-426	1821	110	was	be	AUX
ftr-426	1821	111	too	too	ADV
ftr-426	1821	112	far	far	ADV
ftr-426	1821	113	from	from	ADP
ftr-426	1821	114	a	a	DET
ftr-426	1821	115	fire	fire	NOUN
ftr-426	1821	116	station.526	station.526	INTJ
ftr-426	1821	117	no	no	DET
ftr-426	1821	118	one	one	NOUN
ftr-426	1821	119	mentioned	mention	VERB
ftr-426	1821	120	that	that	SCONJ
ftr-426	1821	121	they	they	PRON
ftr-426	1821	122	could	could	AUX
ftr-426	1821	123	have	have	AUX
ftr-426	1821	124	sought	seek	VERB
ftr-426	1821	125	california	california	PROPN
ftr-426	1821	126	-	-	PUNCT
ftr-426	1821	127	provided	provide	VERB
ftr-426	1821	128	homeowner	homeowner	NOUN
ftr-426	1821	129	’s	’s	PART
ftr-426	1821	130	insurance.527	insurance.527	NOUN
ftr-426	1821	131	rising	rise	VERB
ftr-426	1821	132	above	above	ADP
ftr-426	1821	133	the	the	DET
ftr-426	1821	134	rubble	rubble	NOUN
ftr-426	1821	135	,	,	PUNCT
ftr-426	1821	136	the	the	DET
ftr-426	1821	137	bellantes	bellante	NOUN
ftr-426	1821	138	are	be	AUX
ftr-426	1821	139	working	work	VERB
ftr-426	1821	140	with	with	ADP
ftr-426	1821	141	habitat	habitat	NOUN
ftr-426	1821	142	for	for	SCONJ
ftr-426	1821	143	humanity	humanity	NOUN
ftr-426	1821	144	to	to	PART
ftr-426	1821	145	build	build	VERB
ftr-426	1821	146	a	a	DET
ftr-426	1821	147	new	new	ADJ
ftr-426	1821	148	fully	fully	ADV
ftr-426	1821	149	-	-	PUNCT
ftr-426	1821	150	insured	insure	VERB
ftr-426	1821	151	home	home	NOUN
ftr-426	1821	152	,	,	PUNCT
ftr-426	1821	153	but	but	CCONJ
ftr-426	1821	154	there	there	PRON
ftr-426	1821	155	are	be	VERB
ftr-426	1821	156	complications	complication	NOUN
ftr-426	1821	157	that	that	PRON
ftr-426	1821	158	may	may	AUX
ftr-426	1821	159	douse	douse	VERB
ftr-426	1821	160	this	this	DET
ftr-426	1821	161	dream.528	dream.528	PROPN
ftr-426	1821	162	ever	ever	ADV
ftr-426	1821	163	optimistic	optimistic	ADJ
ftr-426	1821	164	,	,	PUNCT
ftr-426	1821	165	“	"	PUNCT
ftr-426	1821	166	[	[	X
ftr-426	1821	167	t]he	t]he	ADV
ftr-426	1821	168	pioneer	pioneer	ADJ
ftr-426	1821	169	spirit	spirit	NOUN
ftr-426	1821	170	that	that	PRON
ftr-426	1821	171	drove	drive	VERB
ftr-426	1821	172	the	the	DET
ftr-426	1821	173	first	first	ADJ
ftr-426	1821	174	generation	generation	NOUN
ftr-426	1821	175	of	of	ADP
ftr-426	1821	176	bellantes	bellante	NOUN
ftr-426	1821	177	west	west	ADV
ftr-426	1821	178	72	72	NUM
ftr-426	1821	179	years	year	NOUN
ftr-426	1821	180	ago	ago	ADV
ftr-426	1821	181	still	still	ADV
ftr-426	1821	182	is	be	AUX
ftr-426	1821	183	very	very	ADV
ftr-426	1821	184	much	much	ADV
ftr-426	1821	185	alive	alive	ADJ
ftr-426	1821	186	in	in	ADP
ftr-426	1821	187	this	this	DET
ftr-426	1821	188	family	family	NOUN
ftr-426	1821	189	.	.	PUNCT
ftr-426	1822	1	”529	”529	PUNCT
ftr-426	1823	1	the	the	DET
ftr-426	1823	2	bellantes	bellante	NOUN
ftr-426	1823	3	focus	focus	VERB
ftr-426	1823	4	on	on	ADP
ftr-426	1823	5	the	the	DET
ftr-426	1823	6	little	little	ADJ
ftr-426	1823	7	joys	joy	NOUN
ftr-426	1823	8	each	each	DET
ftr-426	1823	9	day	day	NOUN
ftr-426	1823	10	brings.530	brings.530	NOUN
ftr-426	1823	11	fortunately	fortunately	ADV
ftr-426	1823	12	,	,	PUNCT
ftr-426	1823	13	for	for	ADP
ftr-426	1823	14	the	the	DET
ftr-426	1823	15	bellantes	bellante	NOUN
ftr-426	1823	16	and	and	CCONJ
ftr-426	1823	17	millions	million	NOUN
ftr-426	1823	18	of	of	ADP
ftr-426	1823	19	other	other	ADJ
ftr-426	1823	20	disaster	disaster	NOUN
ftr-426	1823	21	survivors	survivor	NOUN
ftr-426	1823	22	,	,	PUNCT
ftr-426	1823	23	life	life	NOUN
ftr-426	1823	24	does	do	AUX
ftr-426	1823	25	go	go	VERB
ftr-426	1823	26	on	on	ADP
ftr-426	1823	27	.	.	PUNCT
ftr-426	1824	1	this	this	DET
ftr-426	1824	2	article	article	NOUN
ftr-426	1824	3	demonstrates	demonstrate	VERB
ftr-426	1824	4	the	the	DET
ftr-426	1824	5	complexity	complexity	NOUN
ftr-426	1824	6	,	,	PUNCT
ftr-426	1824	7	depth	depth	NOUN
ftr-426	1824	8	and	and	CCONJ
ftr-426	1824	9	breadth	breadth	NOUN
ftr-426	1824	10	of	of	ADP
ftr-426	1824	11	disaster	disaster	NOUN
ftr-426	1824	12	relief	relief	NOUN
ftr-426	1824	13	under	under	ADP
ftr-426	1824	14	the	the	DET
ftr-426	1824	15	code	code	NOUN
ftr-426	1824	16	.	.	PUNCT
ftr-426	1825	1	disaster	disaster	NOUN
ftr-426	1825	2	victims	victim	NOUN
ftr-426	1825	3	must	must	AUX
ftr-426	1825	4	also	also	ADV
ftr-426	1825	5	face	face	VERB
ftr-426	1825	6	state	state	NOUN
ftr-426	1825	7	and	and	CCONJ
ftr-426	1825	8	local	local	ADJ
ftr-426	1825	9	income	income	NOUN
ftr-426	1825	10	and	and	CCONJ
ftr-426	1825	11	property	property	NOUN
ftr-426	1825	12	tax	tax	NOUN
ftr-426	1825	13	consequences	consequence	NOUN
ftr-426	1825	14	not	not	PART
ftr-426	1825	15	addressed	address	VERB
ftr-426	1825	16	in	in	ADP
ftr-426	1825	17	this	this	DET
ftr-426	1825	18	article.531	article.531	PROPN
ftr-426	1825	19	understanding	understand	VERB
ftr-426	1825	20	2005	2005	NUM
ftr-426	1825	21	]	]	PUNCT
ftr-426	1825	22	anatomy	anatomy	NOUN
ftr-426	1825	23	of	of	ADP
ftr-426	1825	24	a	a	DET
ftr-426	1825	25	disaster	disaster	NOUN
ftr-426	1825	26	1023	1023	NUM
ftr-426	1825	27	owner	owner	NOUN
ftr-426	1825	28	’s	’s	PART
ftr-426	1825	29	property	property	NOUN
ftr-426	1825	30	taxes	taxis	NOUN
ftr-426	1825	31	.	.	PUNCT
ftr-426	1826	1	see	see	VERB
ftr-426	1826	2	annette	annette	PROPN
ftr-426	1826	3	nellen	nellen	PROPN
ftr-426	1826	4	,	,	PUNCT
ftr-426	1826	5	disaster	disaster	NOUN
ftr-426	1826	6	relief	relief	NOUN
ftr-426	1826	7	provisions	provision	NOUN
ftr-426	1826	8	:	:	PUNCT
ftr-426	1826	9	changes	change	NOUN
ftr-426	1826	10	to	to	ADP
ftr-426	1826	11	§	§	PROPN
ftr-426	1826	12	1033	1033	NUM
ftr-426	1826	13	and	and	CCONJ
ftr-426	1826	14	the	the	DET
ftr-426	1826	15	problems	problem	NOUN
ftr-426	1826	16	that	that	PRON
ftr-426	1826	17	remain	remain	VERB
ftr-426	1826	18	,	,	PUNCT
ftr-426	1826	19	22	22	NUM
ftr-426	1826	20	j.	j.	PROPN
ftr-426	1826	21	real	real	PROPN
ftr-426	1826	22	est	est	X
ftr-426	1826	23	.	.	PUNCT
ftr-426	1827	1	tax’n	tax’n	NOUN
ftr-426	1827	2	158	158	NUM
ftr-426	1827	3	,	,	PUNCT
ftr-426	1827	4	166	166	NUM
ftr-426	1827	5	-	-	SYM
ftr-426	1827	6	67	67	NUM
ftr-426	1827	7	(	(	PUNCT
ftr-426	1827	8	1995	1995	NUM
ftr-426	1827	9	)	)	PUNCT
ftr-426	1827	10	.	.	PUNCT
ftr-426	1828	1	states	state	NOUN
ftr-426	1828	2	may	may	AUX
ftr-426	1828	3	have	have	VERB
ftr-426	1828	4	limited	limited	ADJ
ftr-426	1828	5	provisions	provision	NOUN
ftr-426	1828	6	allowing	allow	VERB
ftr-426	1828	7	replacement	replacement	NOUN
ftr-426	1828	8	property	property	NOUN
ftr-426	1828	9	to	to	PART
ftr-426	1828	10	retain	retain	VERB
ftr-426	1828	11	the	the	DET
ftr-426	1828	12	same	same	ADJ
ftr-426	1828	13	assessed	assess	VERB
ftr-426	1828	14	value	value	NOUN
ftr-426	1828	15	as	as	ADP
ftr-426	1828	16	the	the	DET
ftr-426	1828	17	destroyed	destroy	VERB
ftr-426	1828	18	property	property	NOUN
ftr-426	1828	19	despite	despite	SCONJ
ftr-426	1828	20	the	the	DET
ftr-426	1828	21	replacement	replacement	NOUN
ftr-426	1828	22	property	property	NOUN
ftr-426	1828	23	’s	’s	PART
ftr-426	1828	24	higher	high	ADJ
ftr-426	1828	25	fair	fair	ADJ
ftr-426	1828	26	market	market	NOUN
ftr-426	1828	27	value	value	NOUN
ftr-426	1828	28	on	on	ADP
ftr-426	1828	29	the	the	DET
ftr-426	1828	30	date	date	NOUN
ftr-426	1828	31	of	of	ADP
ftr-426	1828	32	the	the	DET
ftr-426	1828	33	replacement	replacement	NOUN
ftr-426	1828	34	.	.	PUNCT
ftr-426	1829	1	i	i	PRON
ftr-426	1829	2	d	d	PROPN
ftr-426	1829	3	;	;	PUNCT
ftr-426	1829	4	see	see	VERB
ftr-426	1829	5	cal	cal	PROPN
ftr-426	1829	6	.	.	PUNCT
ftr-426	1830	1	rev	rev	PROPN
ftr-426	1830	2	.	.	PROPN
ftr-426	1830	3	&	&	CCONJ
ftr-426	1830	4	tax	tax	PROPN
ftr-426	1830	5	code	code	PROPN
ftr-426	1830	6	§	§	PROPN
ftr-426	1830	7	69	69	NUM
ftr-426	1830	8	,	,	PUNCT
ftr-426	1830	9	69.3	69.3	NUM
ftr-426	1830	10	.	.	PUNCT
ftr-426	1831	1	disaster	disaster	NOUN
ftr-426	1831	2	victims	victim	NOUN
ftr-426	1831	3	and	and	CCONJ
ftr-426	1831	4	their	their	PRON
ftr-426	1831	5	advisors	advisor	NOUN
ftr-426	1831	6	should	should	AUX
ftr-426	1831	7	explore	explore	VERB
ftr-426	1831	8	and	and	CCONJ
ftr-426	1831	9	maximize	maximize	VERB
ftr-426	1831	10	any	any	DET
ftr-426	1831	11	state	state	NOUN
ftr-426	1831	12	and	and	CCONJ
ftr-426	1831	13	local	local	ADJ
ftr-426	1831	14	disaster	disaster	NOUN
ftr-426	1831	15	relief	relief	NOUN
ftr-426	1831	16	tax	tax	NOUN
ftr-426	1831	17	provisions	provision	NOUN
ftr-426	1831	18	.	.	PUNCT
ftr-426	1832	1	roger	roger	PROPN
ftr-426	1832	2	m.	m.	PROPN
ftr-426	1832	3	showley	showley	PROPN
ftr-426	1832	4	,	,	PUNCT
ftr-426	1832	5	rebuild	rebuild	VERB
ftr-426	1832	6	?	?	PUNCT
ftr-426	1833	1	a	a	DET
ftr-426	1833	2	series	series	NOUN
ftr-426	1833	3	of	of	ADP
ftr-426	1833	4	hurdles	hurdle	NOUN
ftr-426	1833	5	ahead	ahead	ADV
ftr-426	1833	6	,	,	PUNCT
ftr-426	1833	7	the	the	DET
ftr-426	1833	8	san	san	PROPN
ftr-426	1833	9	diego	diego	PROPN
ftr-426	1833	10	union	union	PROPN
ftr-426	1833	11	-	-	PUNCT
ftr-426	1833	12	trib	trib	PROPN
ftr-426	1833	13	.	.	PUNCT
ftr-426	1833	14	,	,	PUNCT
ftr-426	1833	15	nov	nov	PROPN
ftr-426	1833	16	.	.	PROPN
ftr-426	1833	17	2	2	NUM
ftr-426	1833	18	,	,	PUNCT
ftr-426	1833	19	2003	2003	NUM
ftr-426	1833	20	,	,	PUNCT
ftr-426	1833	21	at	at	ADP
ftr-426	1833	22	h8	h8	PROPN
ftr-426	1833	23	(	(	PUNCT
ftr-426	1833	24	advising	advise	VERB
ftr-426	1833	25	fire	fire	NOUN
ftr-426	1833	26	victims	victim	NOUN
ftr-426	1833	27	to	to	PART
ftr-426	1833	28	contact	contact	VERB
ftr-426	1833	29	property	property	NOUN
ftr-426	1833	30	tax	tax	NOUN
ftr-426	1833	31	assessors	assessor	NOUN
ftr-426	1833	32	immediately	immediately	ADV
ftr-426	1833	33	after	after	ADP
ftr-426	1833	34	damage	damage	NOUN
ftr-426	1833	35	to	to	ADP
ftr-426	1833	36	their	their	PRON
ftr-426	1833	37	homes	home	NOUN
ftr-426	1833	38	to	to	PART
ftr-426	1833	39	have	have	VERB
ftr-426	1833	40	their	their	PRON
ftr-426	1833	41	property	property	NOUN
ftr-426	1833	42	taxes	taxis	NOUN
ftr-426	1833	43	reduced	reduce	VERB
ftr-426	1833	44	and	and	CCONJ
ftr-426	1833	45	possibly	possibly	ADV
ftr-426	1833	46	deferred	defer	VERB
ftr-426	1833	47	)	)	PUNCT
ftr-426	1833	48	.	.	PUNCT
ftr-426	1834	1	532	532	NUM
ftr-426	1834	2	.	.	PUNCT
ftr-426	1834	3	jeanette	jeanette	PROPN
ftr-426	1834	4	steele	steele	PROPN
ftr-426	1834	5	,	,	PUNCT
ftr-426	1834	6	after	after	ADP
ftr-426	1834	7	the	the	DET
ftr-426	1834	8	fires	fire	NOUN
ftr-426	1834	9	:	:	PUNCT
ftr-426	1834	10	sadness	sadness	NOUN
ftr-426	1834	11	,	,	PUNCT
ftr-426	1834	12	frustration	frustration	NOUN
ftr-426	1834	13	,	,	PUNCT
ftr-426	1834	14	despair	despair	NOUN
ftr-426	1834	15	creep	creep	NOUN
ftr-426	1834	16	in	in	ADP
ftr-426	1834	17	for	for	ADP
ftr-426	1834	18	victims	victim	NOUN
ftr-426	1834	19	,	,	PUNCT
ftr-426	1834	20	san	san	PROPN
ftr-426	1834	21	diego	diego	PROPN
ftr-426	1834	22	union	union	PROPN
ftr-426	1834	23	-	-	PUNCT
ftr-426	1834	24	trib	trib	PROPN
ftr-426	1834	25	.	.	PROPN
ftr-426	1834	26	,	,	PUNCT
ftr-426	1834	27	feb	feb	PROPN
ftr-426	1834	28	.	.	PROPN
ftr-426	1834	29	15	15	NUM
ftr-426	1834	30	,	,	PUNCT
ftr-426	1834	31	2004	2004	NUM
ftr-426	1834	32	,	,	PUNCT
ftr-426	1834	33	at	at	ADP
ftr-426	1834	34	b1	b1	NOUN
ftr-426	1834	35	(	(	PUNCT
ftr-426	1834	36	reporting	report	VERB
ftr-426	1834	37	that	that	SCONJ
ftr-426	1834	38	melody	melody	PROPN
ftr-426	1834	39	morse	morse	PROPN
ftr-426	1834	40	,	,	PUNCT
ftr-426	1834	41	a	a	DET
ftr-426	1834	42	mother	mother	NOUN
ftr-426	1834	43	of	of	ADP
ftr-426	1834	44	three	three	NUM
ftr-426	1834	45	,	,	PUNCT
ftr-426	1834	46	who	who	PRON
ftr-426	1834	47	was	be	AUX
ftr-426	1834	48	uninsured	uninsured	ADJ
ftr-426	1834	49	,	,	PUNCT
ftr-426	1834	50	has	have	AUX
ftr-426	1834	51	not	not	PART
ftr-426	1834	52	received	receive	VERB
ftr-426	1834	53	any	any	DET
ftr-426	1834	54	fema	fema	PROPN
ftr-426	1834	55	grant	grant	VERB
ftr-426	1834	56	money	money	NOUN
ftr-426	1834	57	,	,	PUNCT
ftr-426	1834	58	and	and	CCONJ
ftr-426	1834	59	who	who	PRON
ftr-426	1834	60	relied	rely	VERB
ftr-426	1834	61	on	on	ADP
ftr-426	1834	62	credit	credit	NOUN
ftr-426	1834	63	cards	card	NOUN
ftr-426	1834	64	to	to	PART
ftr-426	1834	65	replace	replace	VERB
ftr-426	1834	66	basic	basic	ADJ
ftr-426	1834	67	furniture	furniture	NOUN
ftr-426	1834	68	,	,	PUNCT
ftr-426	1834	69	picks	pick	VERB
ftr-426	1834	70	up	up	ADP
ftr-426	1834	71	the	the	DET
ftr-426	1834	72	newspaper	newspaper	NOUN
ftr-426	1834	73	every	every	DET
ftr-426	1834	74	morning	morning	NOUN
ftr-426	1834	75	looking	look	VERB
ftr-426	1834	76	for	for	ADP
ftr-426	1834	77	fresh	fresh	ADJ
ftr-426	1834	78	leads	lead	NOUN
ftr-426	1834	79	for	for	ADP
ftr-426	1834	80	disaster	disaster	NOUN
ftr-426	1834	81	victim	victim	NOUN
ftr-426	1834	82	assistance	assistance	NOUN
ftr-426	1834	83	)	)	PUNCT
ftr-426	1834	84	.	.	PUNCT
ftr-426	1835	1	533	533	NUM
ftr-426	1835	2	.	.	PUNCT
ftr-426	1836	1	when	when	SCONJ
ftr-426	1836	2	president	president	PROPN
ftr-426	1836	3	george	george	PROPN
ftr-426	1836	4	w.	w.	PROPN
ftr-426	1836	5	bush	bush	PROPN
ftr-426	1836	6	visited	visit	VERB
ftr-426	1836	7	fire	fire	NOUN
ftr-426	1836	8	victims	victim	NOUN
ftr-426	1836	9	in	in	ADP
ftr-426	1836	10	early	early	ADJ
ftr-426	1836	11	november	november	PROPN
ftr-426	1836	12	,	,	PUNCT
ftr-426	1836	13	he	he	PRON
ftr-426	1836	14	commented	comment	VERB
ftr-426	1836	15	“	"	PUNCT
ftr-426	1836	16	america	america	PROPN
ftr-426	1836	17	has	have	AUX
ftr-426	1836	18	got	get	VERB
ftr-426	1836	19	some	some	DET
ftr-426	1836	20	wonderful	wonderful	ADJ
ftr-426	1836	21	citizenry	citizenry	NOUN
ftr-426	1836	22	who	who	PRON
ftr-426	1836	23	just	just	ADV
ftr-426	1836	24	refuse	refuse	VERB
ftr-426	1836	25	to	to	PART
ftr-426	1836	26	be	be	AUX
ftr-426	1836	27	defeated	defeat	VERB
ftr-426	1836	28	.	.	PUNCT
ftr-426	1836	29	”	"	PUNCT
ftr-426	1837	1	bush	bush	PROPN
ftr-426	1837	2	visits	visit	VERB
ftr-426	1837	3	fire	fire	NOUN
ftr-426	1837	4	victims	victim	NOUN
ftr-426	1837	5	,	,	PUNCT
ftr-426	1837	6	the	the	DET
ftr-426	1837	7	orange	orange	PROPN
ftr-426	1837	8	county	county	PROPN
ftr-426	1837	9	register	register	NOUN
ftr-426	1837	10	,	,	PUNCT
ftr-426	1837	11	nov	nov	PROPN
ftr-426	1837	12	.	.	PROPN
ftr-426	1837	13	5	5	NUM
ftr-426	1837	14	,	,	PUNCT
ftr-426	1837	15	2003	2003	NUM
ftr-426	1837	16	,	,	PUNCT
ftr-426	1837	17	at	at	ADP
ftr-426	1837	18	a1	a1	NOUN
ftr-426	1837	19	(	(	PUNCT
ftr-426	1837	20	quoting	quote	VERB
ftr-426	1837	21	the	the	DET
ftr-426	1837	22	president	president	NOUN
ftr-426	1837	23	while	while	SCONJ
ftr-426	1837	24	he	he	PRON
ftr-426	1837	25	walked	walk	VERB
ftr-426	1837	26	through	through	ADP
ftr-426	1837	27	the	the	DET
ftr-426	1837	28	devastation	devastation	NOUN
ftr-426	1837	29	of	of	ADP
ftr-426	1837	30	the	the	DET
ftr-426	1837	31	2003	2003	NUM
ftr-426	1837	32	southern	southern	PROPN
ftr-426	1837	33	california	california	PROPN
ftr-426	1837	34	wildfires	wildfire	VERB
ftr-426	1837	35	)	)	PUNCT
ftr-426	1837	36	.	.	PUNCT
ftr-426	1838	1	and	and	CCONJ
ftr-426	1838	2	planning	plan	VERB
ftr-426	1838	3	for	for	ADP
ftr-426	1838	4	the	the	DET
ftr-426	1838	5	tax	tax	NOUN
ftr-426	1838	6	consequences	consequence	NOUN
ftr-426	1838	7	of	of	ADP
ftr-426	1838	8	a	a	DET
ftr-426	1838	9	disaster	disaster	NOUN
ftr-426	1838	10	are	be	AUX
ftr-426	1838	11	critical	critical	ADJ
ftr-426	1838	12	pieces	piece	NOUN
ftr-426	1838	13	of	of	ADP
ftr-426	1838	14	the	the	DET
ftr-426	1838	15	rebuilding	rebuilding	NOUN
ftr-426	1838	16	process	process	NOUN
ftr-426	1838	17	.	.	PUNCT
ftr-426	1839	1	regrettably	regrettably	ADV
ftr-426	1839	2	,	,	PUNCT
ftr-426	1839	3	disaster	disaster	NOUN
ftr-426	1839	4	victims	victim	NOUN
ftr-426	1839	5	are	be	AUX
ftr-426	1839	6	often	often	ADV
ftr-426	1839	7	stripped	strip	VERB
ftr-426	1839	8	of	of	ADP
ftr-426	1839	9	basic	basic	ADJ
ftr-426	1839	10	resources	resource	NOUN
ftr-426	1839	11	and	and	CCONJ
ftr-426	1839	12	must	must	AUX
ftr-426	1839	13	focus	focus	VERB
ftr-426	1839	14	daily	daily	ADV
ftr-426	1839	15	on	on	ADP
ftr-426	1839	16	the	the	DET
ftr-426	1839	17	restoration	restoration	NOUN
ftr-426	1839	18	of	of	ADP
ftr-426	1839	19	shelter	shelter	NOUN
ftr-426	1839	20	,	,	PUNCT
ftr-426	1839	21	food	food	NOUN
ftr-426	1839	22	,	,	PUNCT
ftr-426	1839	23	clothing	clothing	NOUN
ftr-426	1839	24	and	and	CCONJ
ftr-426	1839	25	mental	mental	ADJ
ftr-426	1839	26	health.532	health.532	NOUN
ftr-426	1839	27	this	this	DET
ftr-426	1839	28	article	article	NOUN
ftr-426	1839	29	should	should	AUX
ftr-426	1839	30	serve	serve	VERB
ftr-426	1839	31	as	as	ADP
ftr-426	1839	32	some	some	DET
ftr-426	1839	33	relief	relief	NOUN
ftr-426	1839	34	for	for	ADP
ftr-426	1839	35	courageous	courageous	ADJ
ftr-426	1839	36	disaster	disaster	NOUN
ftr-426	1839	37	victims533	victims533	NOUN
ftr-426	1839	38	facing	face	VERB
ftr-426	1839	39	federal	federal	ADJ
ftr-426	1839	40	income	income	NOUN
ftr-426	1839	41	tax	tax	NOUN
ftr-426	1839	42	issues	issue	NOUN
ftr-426	1839	43	that	that	PRON
ftr-426	1839	44	might	might	AUX
ftr-426	1839	45	otherwise	otherwise	ADV
ftr-426	1839	46	seem	seem	VERB
ftr-426	1839	47	insurmountable	insurmountable	ADJ
ftr-426	1839	48	.	.	PUNCT
ftr-426	1840	1	unfortunately	unfortunately	ADV
ftr-426	1840	2	,	,	PUNCT
ftr-426	1840	3	the	the	DET
ftr-426	1840	4	tax	tax	NOUN
ftr-426	1840	5	consequences	consequence	NOUN
ftr-426	1840	6	of	of	ADP
ftr-426	1840	7	disaster	disaster	NOUN
ftr-426	1840	8	relief	relief	NOUN
ftr-426	1840	9	and	and	CCONJ
ftr-426	1840	10	tax	tax	NOUN
ftr-426	1840	11	disaster	disaster	NOUN
ftr-426	1840	12	relief	relief	NOUN
ftr-426	1840	13	provisions	provision	NOUN
ftr-426	1840	14	under	under	ADP
ftr-426	1840	15	the	the	DET
ftr-426	1840	16	code	code	NOUN
ftr-426	1840	17	are	be	AUX
ftr-426	1840	18	complex	complex	ADJ
ftr-426	1840	19	and	and	CCONJ
ftr-426	1840	20	lack	lack	VERB
ftr-426	1840	21	transparency	transparency	NOUN
ftr-426	1840	22	.	.	PUNCT
ftr-426	1841	1	this	this	DET
ftr-426	1841	2	article	article	NOUN
ftr-426	1841	3	should	should	AUX
ftr-426	1841	4	also	also	ADV
ftr-426	1841	5	serve	serve	VERB
ftr-426	1841	6	as	as	ADP
ftr-426	1841	7	a	a	DET
ftr-426	1841	8	framework	framework	NOUN
ftr-426	1841	9	for	for	ADP
ftr-426	1841	10	analysis	analysis	NOUN
ftr-426	1841	11	of	of	ADP
ftr-426	1841	12	these	these	DET
ftr-426	1841	13	provisions	provision	NOUN
ftr-426	1841	14	and	and	CCONJ
ftr-426	1841	15	provide	provide	VERB
ftr-426	1841	16	a	a	DET
ftr-426	1841	17	foundation	foundation	NOUN
ftr-426	1841	18	for	for	ADP
ftr-426	1841	19	devising	devise	VERB
ftr-426	1841	20	relief	relief	NOUN
ftr-426	1841	21	from	from	ADP
ftr-426	1841	22	the	the	DET
ftr-426	1841	23	federal	federal	ADJ
ftr-426	1841	24	disaster	disaster	NOUN
ftr-426	1841	25	relief	relief	NOUN
ftr-426	1841	26	provisions	provision	NOUN
ftr-426	1841	27	themselves	themselves	PRON
ftr-426	1841	28	.	.	PUNCT
ftr-426	1842	1	page	page	NOUN
ftr-426	1842	2	1	1	NUM
ftr-426	1842	3	page	page	NOUN
ftr-426	1842	4	2	2	NUM
ftr-426	1842	5	page	page	NOUN
ftr-426	1842	6	3	3	NUM
ftr-426	1842	7	page	page	NOUN
ftr-426	1842	8	4	4	NUM
ftr-426	1842	9	page	page	NOUN
ftr-426	1842	10	5	5	NUM
ftr-426	1842	11	page	page	NOUN
ftr-426	1842	12	6	6	NUM
ftr-426	1842	13	page	page	NOUN
ftr-426	1842	14	7	7	NUM
ftr-426	1842	15	page	page	NOUN
ftr-426	1842	16	8	8	NUM
ftr-426	1842	17	page	page	NOUN
ftr-426	1842	18	9	9	NUM
ftr-426	1842	19	page	page	NOUN
ftr-426	1842	20	10	10	NUM
ftr-426	1842	21	page	page	NOUN
ftr-426	1842	22	11	11	NUM
ftr-426	1842	23	page	page	NOUN
ftr-426	1842	24	12	12	NUM
ftr-426	1842	25	page	page	NOUN
ftr-426	1842	26	13	13	NUM
ftr-426	1842	27	page	page	NOUN
ftr-426	1842	28	14	14	NUM
ftr-426	1842	29	page	page	NOUN
ftr-426	1842	30	15	15	NUM
ftr-426	1842	31	page	page	NOUN
ftr-426	1842	32	16	16	NUM
ftr-426	1842	33	page	page	NOUN
ftr-426	1842	34	17	17	NUM
ftr-426	1842	35	page	page	NOUN
ftr-426	1842	36	18	18	NUM
ftr-426	1842	37	page	page	NOUN
ftr-426	1842	38	19	19	NUM
ftr-426	1842	39	page	page	NOUN
ftr-426	1842	40	20	20	NUM
ftr-426	1842	41	page	page	NOUN
ftr-426	1842	42	21	21	NUM
ftr-426	1842	43	page	page	NOUN
ftr-426	1842	44	22	22	NUM
ftr-426	1842	45	page	page	NOUN
ftr-426	1842	46	23	23	NUM
ftr-426	1842	47	page	page	NOUN
ftr-426	1842	48	24	24	NUM
ftr-426	1842	49	page	page	NOUN
ftr-426	1842	50	25	25	NUM
ftr-426	1842	51	page	page	NOUN
ftr-426	1842	52	26	26	NUM
ftr-426	1842	53	page	page	NOUN
ftr-426	1842	54	27	27	NUM
ftr-426	1842	55	page	page	NOUN
ftr-426	1842	56	28	28	NUM
ftr-426	1842	57	page	page	NOUN
ftr-426	1842	58	29	29	NUM
ftr-426	1842	59	page	page	NOUN
ftr-426	1842	60	30	30	NUM
ftr-426	1842	61	page	page	NOUN
ftr-426	1842	62	31	31	NUM
ftr-426	1842	63	page	page	NOUN
ftr-426	1842	64	32	32	NUM
ftr-426	1842	65	page	page	NOUN
ftr-426	1842	66	33	33	NUM
ftr-426	1842	67	page	page	NOUN
ftr-426	1842	68	34	34	NUM
ftr-426	1842	69	page	page	NOUN
ftr-426	1842	70	35	35	NUM
ftr-426	1842	71	page	page	NOUN
ftr-426	1842	72	36	36	NUM
ftr-426	1842	73	page	page	NOUN
ftr-426	1842	74	37	37	NUM
ftr-426	1842	75	page	page	NOUN
ftr-426	1842	76	38	38	NUM
ftr-426	1842	77	page	page	NOUN
ftr-426	1842	78	39	39	NUM
ftr-426	1842	79	page	page	NOUN
ftr-426	1842	80	40	40	NUM
ftr-426	1842	81	page	page	NOUN
ftr-426	1842	82	41	41	NUM
ftr-426	1842	83	page	page	NOUN
ftr-426	1842	84	42	42	NUM
ftr-426	1842	85	page	page	NOUN
ftr-426	1842	86	43	43	NUM
ftr-426	1842	87	page	page	NOUN
ftr-426	1842	88	44	44	NUM
ftr-426	1842	89	page	page	NOUN
ftr-426	1842	90	45	45	NUM
ftr-426	1842	91	page	page	NOUN
ftr-426	1842	92	46	46	NUM
ftr-426	1842	93	page	page	NOUN
ftr-426	1842	94	47	47	NUM
ftr-426	1842	95	page	page	NOUN
ftr-426	1842	96	48	48	NUM
ftr-426	1842	97	page	page	NOUN
ftr-426	1842	98	49	49	NUM
ftr-426	1842	99	page	page	NOUN
ftr-426	1842	100	50	50	NUM
ftr-426	1842	101	page	page	NOUN
ftr-426	1842	102	51	51	NUM
ftr-426	1842	103	page	page	NOUN
ftr-426	1842	104	52	52	NUM
ftr-426	1842	105	page	page	NOUN
ftr-426	1842	106	53	53	NUM
ftr-426	1842	107	page	page	NOUN
ftr-426	1842	108	54	54	NUM
ftr-426	1842	109	page	page	NOUN
ftr-426	1842	110	55	55	NUM
ftr-426	1842	111	page	page	NOUN
ftr-426	1842	112	56	56	NUM
ftr-426	1842	113	page	page	NOUN
ftr-426	1842	114	57	57	NUM
ftr-426	1842	115	page	page	NOUN
ftr-426	1842	116	58	58	NUM
ftr-426	1842	117	page	page	NOUN
ftr-426	1842	118	59	59	NUM
ftr-426	1842	119	page	page	NOUN
ftr-426	1842	120	60	60	NUM
ftr-426	1842	121	page	page	NOUN
ftr-426	1842	122	61	61	NUM
ftr-426	1842	123	page	page	NOUN
ftr-426	1842	124	62	62	NUM
ftr-426	1842	125	page	page	NOUN
ftr-426	1842	126	63	63	NUM
ftr-426	1842	127	page	page	NOUN
ftr-426	1842	128	64	64	NUM
ftr-426	1842	129	page	page	NOUN
ftr-426	1842	130	65	65	NUM
ftr-426	1842	131	page	page	NOUN
ftr-426	1842	132	66	66	NUM
ftr-426	1842	133	page	page	NOUN
ftr-426	1842	134	67	67	NUM
ftr-426	1842	135	page	page	NOUN
ftr-426	1842	136	68	68	NUM
ftr-426	1842	137	page	page	NOUN
ftr-426	1842	138	69	69	NUM
ftr-426	1842	139	page	page	NOUN
ftr-426	1842	140	70	70	NUM
ftr-426	1842	141	page	page	NOUN
ftr-426	1842	142	71	71	NUM
ftr-426	1842	143	page	page	NOUN
ftr-426	1842	144	72	72	NUM
ftr-426	1842	145	page	page	NOUN
ftr-426	1842	146	73	73	NUM
ftr-426	1842	147	page	page	NOUN
ftr-426	1842	148	74	74	NUM
ftr-426	1842	149	page	page	NOUN
ftr-426	1842	150	75	75	NUM