id	sid	tid	token	lemma	pos
ftr-429	1	1	florida	florida	PROPN
ftr-429	1	2	tax	tax	NOUN
ftr-429	1	3	review	review	NOUN
ftr-429	1	4	volume	volume	NOUN
ftr-429	1	5	5	5	NUM
ftr-429	1	6	2001	2001	NUM
ftr-429	1	7	number	number	NOUN
ftr-429	1	8	3	3	NUM
ftr-429	1	9	avoiding	avoid	VERB
ftr-429	1	10	phantom	phantom	ADJ
ftr-429	1	11	income	income	NOUN
ftr-429	1	12	in	in	ADP
ftr-429	1	13	bankruptcy	bankruptcy	NOUN
ftr-429	1	14	:	:	PUNCT
ftr-429	1	15	a	a	DET
ftr-429	1	16	proposal	proposal	NOUN
ftr-429	1	17	for	for	ADP
ftr-429	1	18	reform	reform	PROPN
ftr-429	1	19	gregory	gregory	PROPN
ftr-429	1	20	l	l	PROPN
ftr-429	1	21	germain	germain	PROPN
ftr-429	1	22	*	*	PROPN
ftr-429	1	23	1	1	X
ftr-429	1	24	.	.	X
ftr-429	1	25	introduction	introduction	NOUN
ftr-429	1	26	the	the	DET
ftr-429	1	27	problem	problem	NOUN
ftr-429	1	28	of	of	ADP
ftr-429	1	29	phantom	phantom	ADJ
ftr-429	1	30	income	income	NOUN
ftr-429	1	31	in	in	ADP
ftr-429	1	32	bankruptcy	bankruptcy	NOUN
ftr-429	1	33	cases	case	NOUN
ftr-429	1	34	................................	................................	PUNCT
ftr-429	1	35	251	251	NUM
ftr-429	1	36	u.	u.	VERB
ftr-429	1	37	the	the	DET
ftr-429	1	38	existing	exist	VERB
ftr-429	1	39	methods	method	NOUN
ftr-429	1	40	for	for	ADP
ftr-429	1	41	avoiding	avoid	VERB
ftr-429	1	42	phantom	phantom	ADJ
ftr-429	1	43	income	income	NOUN
ftr-429	1	44	in	in	ADP
ftr-429	1	45	bankruptcy	bankruptcy	NOUN
ftr-429	1	46	are	be	AUX
ftr-429	1	47	inadequate	inadequate	ADJ
ftr-429	1	48	........................	........................	PUNCT
ftr-429	1	49	257	257	NUM
ftr-429	1	50	a.	a.	NOUN
ftr-429	1	51	the	the	DET
ftr-429	1	52	net	net	ADJ
ftr-429	1	53	operating	operate	VERB
ftr-429	1	54	loss	loss	NOUN
ftr-429	1	55	carryback	carryback	NOUN
ftr-429	1	56	rules	rule	NOUN
ftr-429	1	57	provide	provide	VERB
ftr-429	1	58	only	only	ADV
ftr-429	1	59	limited	limited	ADJ
ftr-429	1	60	relief	relief	NOUN
ftr-429	1	61	from	from	ADP
ftr-429	1	62	the	the	DET
ftr-429	1	63	accounting	accounting	NOUN
ftr-429	1	64	method	method	NOUN
ftr-429	1	65	distortion	distortion	NOUN
ftr-429	1	66	in	in	ADP
ftr-429	1	67	bankruptcy	bankruptcy	NOUN
ftr-429	1	68	................................	................................	PUNCT
ftr-429	2	1	257	257	NUM
ftr-429	2	2	1	1	NUM
ftr-429	2	3	.	.	PUNCT
ftr-429	3	1	discharge	discharge	NOUN
ftr-429	3	2	of	of	ADP
ftr-429	3	3	indebtedness	indebtedness	NOUN
ftr-429	3	4	upon	upon	SCONJ
ftr-429	3	5	plan	plan	NOUN
ftr-429	3	6	confirmation	confirmation	NOUN
ftr-429	3	7	will	will	AUX
ftr-429	3	8	often	often	ADV
ftr-429	3	9	eliminate	eliminate	VERB
ftr-429	3	10	the	the	DET
ftr-429	3	11	net	net	ADJ
ftr-429	3	12	operating	operating	NOUN
ftr-429	3	13	loss	loss	NOUN
ftr-429	3	14	carryback	carryback	NOUN
ftr-429	3	15	............................	............................	PUNCT
ftr-429	3	16	258	258	NUM
ftr-429	3	17	2	2	NUM
ftr-429	3	18	.	.	PUNCT
ftr-429	3	19	phantom	phantom	ADJ
ftr-429	3	20	income	income	NOUN
ftr-429	3	21	does	do	AUX
ftr-429	3	22	not	not	PART
ftr-429	3	23	always	always	ADV
ftr-429	3	24	result	result	VERB
ftr-429	3	25	in	in	ADP
ftr-429	3	26	a	a	DET
ftr-429	3	27	net	net	ADJ
ftr-429	3	28	operating	operating	NOUN
ftr-429	3	29	loss	loss	NOUN
ftr-429	3	30	........................	........................	PUNCT
ftr-429	4	1	263	263	NUM
ftr-429	4	2	b.	b.	X
ftr-429	4	3	the	the	DET
ftr-429	4	4	dsf	dsf	PROPN
ftr-429	4	5	and	and	CCONJ
ftr-429	4	6	qsf	qsf	NOUN
ftr-429	4	7	rules	rule	NOUN
ftr-429	4	8	provide	provide	VERB
ftr-429	4	9	only	only	ADV
ftr-429	4	10	limited	limited	ADJ
ftr-429	4	11	relief	relief	NOUN
ftr-429	4	12	from	from	ADP
ftr-429	4	13	accounting	accounting	NOUN
ftr-429	4	14	method	method	NOUN
ftr-429	4	15	distortion	distortion	NOUN
ftr-429	4	16	in	in	ADP
ftr-429	4	17	bankruptcy	bankruptcy	NOUN
ftr-429	4	18	........	........	PUNCT
ftr-429	5	1	265	265	NUM
ftr-429	5	2	1	1	NUM
ftr-429	5	3	.	.	PUNCT
ftr-429	6	1	the	the	DET
ftr-429	6	2	history	history	NOUN
ftr-429	6	3	of	of	ADP
ftr-429	6	4	deductions	deduction	NOUN
ftr-429	6	5	under	under	ADP
ftr-429	6	6	the	the	DET
ftr-429	6	7	accrual	accrual	ADJ
ftr-429	6	8	method	method	NOUN
ftr-429	6	9	of	of	ADP
ftr-429	6	10	accounting	accounting	NOUN
ftr-429	6	11	..........................	..........................	PUNCT
ftr-429	6	12	265	265	NUM
ftr-429	6	13	2	2	NUM
ftr-429	6	14	.	.	PUNCT
ftr-429	7	1	the	the	DET
ftr-429	7	2	time	time	NOUN
ftr-429	7	3	value	value	NOUN
ftr-429	7	4	of	of	ADP
ftr-429	7	5	money	money	NOUN
ftr-429	7	6	problem	problem	NOUN
ftr-429	7	7	.........	.........	PUNCT
ftr-429	7	8	266	266	NUM
ftr-429	7	9	3	3	NUM
ftr-429	7	10	.	.	PUNCT
ftr-429	8	1	congress	congress	PROPN
ftr-429	8	2	enacts	enact	VERB
ftr-429	8	3	section	section	PROPN
ftr-429	8	4	461(h	461(h	PROPN
ftr-429	8	5	)	)	PUNCT
ftr-429	8	6	to	to	PART
ftr-429	8	7	prevent	prevent	VERB
ftr-429	8	8	accrual	accrual	ADJ
ftr-429	8	9	method	method	NOUN
ftr-429	8	10	taxpayers	taxpayer	NOUN
ftr-429	8	11	from	from	ADP
ftr-429	8	12	structuring	structure	VERB
ftr-429	8	13	transactions	transaction	NOUN
ftr-429	8	14	to	to	PART
ftr-429	8	15	take	take	VERB
ftr-429	8	16	advantage	advantage	NOUN
ftr-429	8	17	of	of	ADP
ftr-429	8	18	the	the	DET
ftr-429	8	19	time	time	NOUN
ftr-429	8	20	value	value	NOUN
ftr-429	8	21	of	of	ADP
ftr-429	8	22	money	money	NOUN
ftr-429	8	23	..	..	PUNCT
ftr-429	8	24	271	271	NUM
ftr-429	8	25	4	4	NUM
ftr-429	8	26	.	.	PUNCT
ftr-429	9	1	congress	congress	PROPN
ftr-429	9	2	enacts	enact	VERB
ftr-429	9	3	section	section	NOUN
ftr-429	9	4	468b	468b	NOUN
ftr-429	9	5	to	to	PART
ftr-429	9	6	provide	provide	VERB
ftr-429	9	7	a	a	DET
ftr-429	9	8	method	method	NOUN
ftr-429	9	9	for	for	ADP
ftr-429	9	10	structuring	structure	VERB
ftr-429	9	11	tort	tort	NOUN
ftr-429	9	12	settlements	settlement	NOUN
ftr-429	9	13	............	............	PUNCT
ftr-429	9	14	272	272	NUM
ftr-429	9	15	5	5	NUM
ftr-429	9	16	.	.	PUNCT
ftr-429	10	1	the	the	DET
ftr-429	10	2	treasury	treasury	PROPN
ftr-429	10	3	prohibits	prohibit	VERB
ftr-429	10	4	the	the	DET
ftr-429	10	5	use	use	NOUN
ftr-429	10	6	of	of	ADP
ftr-429	10	7	a	a	DET
ftr-429	10	8	qsf	qsf	NOUN
ftr-429	10	9	to	to	PART
ftr-429	10	10	pay	pay	VERB
ftr-429	10	11	bankruptcy	bankruptcy	NOUN
ftr-429	10	12	trade	trade	NOUN
ftr-429	10	13	claims	claim	NOUN
ftr-429	10	14	................	................	PUNCT
ftr-429	10	15	274	274	NUM
ftr-429	10	16	6	6	NUM
ftr-429	10	17	.	.	PUNCT
ftr-429	10	18	section	section	NOUN
ftr-429	10	19	468b	468b	NUM
ftr-429	10	20	funds	fund	NOUN
ftr-429	10	21	were	be	AUX
ftr-429	10	22	not	not	PART
ftr-429	10	23	designed	design	VERB
ftr-429	10	24	to	to	PART
ftr-429	10	25	benefit	benefit	VERB
ftr-429	10	26	cash	cash	NOUN
ftr-429	10	27	method	method	NOUN
ftr-429	10	28	taxpayers	taxpayer	NOUN
ftr-429	10	29	..................	..................	PUNCT
ftr-429	10	30	276	276	NUM
ftr-429	10	31	m11	m11	NOUN
ftr-429	10	32	.	.	PUNCT
ftr-429	11	1	contested	contest	VERB
ftr-429	11	2	liability	liability	NOUN
ftr-429	11	3	funds	fund	NOUN
ftr-429	11	4	provide	provide	VERB
ftr-429	11	5	only	only	ADV
ftr-429	11	6	limited	limited	ADJ
ftr-429	11	7	relief	relief	NOUN
ftr-429	11	8	from	from	ADP
ftr-429	11	9	phantom	phantom	ADJ
ftr-429	11	10	income	income	NOUN
ftr-429	11	11	in	in	ADP
ftr-429	11	12	bankruptcy	bankruptcy	NOUN
ftr-429	11	13	..............	..............	PUNCT
ftr-429	12	1	279	279	NUM
ftr-429	12	2	a.	a.	NOUN
ftr-429	12	3	creation	creation	NOUN
ftr-429	12	4	of	of	ADP
ftr-429	12	5	contested	contest	VERB
ftr-429	12	6	liability	liability	NOUN
ftr-429	12	7	funds	fund	NOUN
ftr-429	12	8	.............	.............	PUNCT
ftr-429	12	9	280	280	NUM
ftr-429	12	10	*	*	PUNCT
ftr-429	12	11	ll.m	ll.m	ADP
ftr-429	12	12	.	.	PUNCT
ftr-429	13	1	in	in	ADP
ftr-429	13	2	taxation	taxation	NOUN
ftr-429	13	3	,	,	PUNCT
ftr-429	13	4	university	university	PROPN
ftr-429	13	5	of	of	ADP
ftr-429	13	6	florida	florida	PROPN
ftr-429	13	7	levin	levin	PROPN
ftr-429	13	8	college	college	PROPN
ftr-429	13	9	of	of	ADP
ftr-429	13	10	law	law	PROPN
ftr-429	13	11	2001	2001	NUM
ftr-429	13	12	;	;	PUNCT
ftr-429	13	13	partner	partner	NOUN
ftr-429	13	14	,	,	PUNCT
ftr-429	13	15	landels	landel	VERB
ftr-429	13	16	ripley	ripley	PROPN
ftr-429	13	17	&	&	CCONJ
ftr-429	13	18	diamond	diamond	PROPN
ftr-429	13	19	,	,	PUNCT
ftr-429	13	20	llp	llp	PROPN
ftr-429	13	21	,	,	PUNCT
ftr-429	13	22	san	san	PROPN
ftr-429	13	23	francisco	francisco	PROPN
ftr-429	13	24	,	,	PUNCT
ftr-429	13	25	california	california	PROPN
ftr-429	13	26	(	(	PUNCT
ftr-429	13	27	1999	1999	NUM
ftr-429	13	28	-	-	SYM
ftr-429	13	29	2000	2000	NUM
ftr-429	13	30	)	)	PUNCT
ftr-429	13	31	;	;	PUNCT
ftr-429	13	32	b.a	b.a	PROPN
ftr-429	13	33	.	.	PROPN
ftr-429	13	34	,university	,university	PUNCT
ftr-429	13	35	of	of	ADP
ftr-429	13	36	californiasanta	californiasanta	ADJ
ftr-429	13	37	cruz	cruz	NOUN
ftr-429	13	38	1982	1982	NUM
ftr-429	13	39	;	;	PUNCT
ftr-429	13	40	j.d	j.d	PROPN
ftr-429	13	41	.	.	PROPN
ftr-429	13	42	,	,	PUNCT
ftr-429	13	43	universityof	universityof	PROPN
ftr-429	13	44	california	california	PROPN
ftr-429	13	45	,	,	PUNCT
ftr-429	13	46	hastings	hastings	PROPN
ftr-429	13	47	college	college	PROPN
ftr-429	13	48	of	of	ADP
ftr-429	13	49	law	law	NOUN
ftr-429	13	50	1985	1985	NUM
ftr-429	13	51	.	.	PUNCT
ftr-429	14	1	this	this	DET
ftr-429	14	2	author	author	NOUN
ftr-429	14	3	is	be	AUX
ftr-429	14	4	grateful	grateful	ADJ
ftr-429	14	5	for	for	ADP
ftr-429	14	6	the	the	DET
ftr-429	14	7	helpful	helpful	ADJ
ftr-429	14	8	comments	comment	NOUN
ftr-429	14	9	of	of	ADP
ftr-429	14	10	professor	professor	PROPN
ftr-429	14	11	martin	martin	PROPN
ftr-429	14	12	j.	j.	PROPN
ftr-429	14	13	mcmahon	mcmahon	PROPN
ftr-429	14	14	,	,	PUNCT
ftr-429	14	15	jr	jr	PROPN
ftr-429	14	16	.	.	PROPN
ftr-429	14	17	,	,	PUNCT
ftr-429	14	18	the	the	DET
ftr-429	14	19	clarence	clarence	NOUN
ftr-429	14	20	j.	j.	PROPN
ftr-429	14	21	teselle	teselle	PROPN
ftr-429	14	22	professor	professor	PROPN
ftr-429	14	23	of	of	ADP
ftr-429	14	24	law	law	NOUN
ftr-429	14	25	,	,	PUNCT
ftr-429	14	26	university	university	PROPN
ftr-429	14	27	of	of	ADP
ftr-429	14	28	florida	florida	PROPN
ftr-429	14	29	levin	levin	PROPN
ftr-429	14	30	college	college	PROPN
ftr-429	14	31	of	of	ADP
ftr-429	14	32	law	law	NOUN
ftr-429	14	33	.	.	PUNCT
ftr-429	15	1	250	250	NUM
ftr-429	15	2	florida	florida	PROPN
ftr-429	15	3	tax	tax	NOUN
ftr-429	15	4	review	review	NOUN
ftr-429	15	5	[	[	X
ftr-429	15	6	vol	vol	NOUN
ftr-429	15	7	.	.	PUNCT
ftr-429	15	8	5:3	5:3	NUM
ftr-429	15	9	b.	b.	PROPN
ftr-429	16	1	the	the	DET
ftr-429	16	2	signature	signature	NOUN
ftr-429	16	3	requirement	requirement	NOUN
ftr-429	16	4	for	for	ADP
ftr-429	16	5	contested	contest	VERB
ftr-429	16	6	liability	liability	NOUN
ftr-429	16	7	funds	fund	NOUN
ftr-429	16	8	......................................	......................................	PUNCT
ftr-429	16	9	281	281	NUM
ftr-429	16	10	c.	c.	NOUN
ftr-429	16	11	limiting	limit	VERB
ftr-429	16	12	the	the	DET
ftr-429	16	13	use	use	NOUN
ftr-429	16	14	of	of	ADP
ftr-429	16	15	contested	contest	VERB
ftr-429	16	16	liability	liability	NOUN
ftr-429	16	17	funds	fund	NOUN
ftr-429	16	18	by	by	ADP
ftr-429	16	19	accrual	accrual	ADJ
ftr-429	16	20	method	method	NOUN
ftr-429	16	21	taxpayers	taxpayer	NOUN
ftr-429	16	22	............................	............................	PUNCT
ftr-429	16	23	284	284	NUM
ftr-429	16	24	d.	d.	PROPN
ftr-429	16	25	the	the	DET
ftr-429	16	26	maxus	maxus	PROPN
ftr-429	16	27	energy	energy	NOUN
ftr-429	16	28	test	test	NOUN
ftr-429	16	29	........................	........................	PUNCT
ftr-429	16	30	286	286	NUM
ftr-429	16	31	iv	iv	NOUN
ftr-429	16	32	.	.	PUNCT
ftr-429	17	1	the	the	DET
ftr-429	17	2	"	"	PUNCT
ftr-429	17	3	grantor	grantor	NOUN
ftr-429	17	4	trust	trust	NOUN
ftr-429	17	5	"	"	PUNCT
ftr-429	17	6	rules	rule	NOUN
ftr-429	17	7	impose	impose	VERB
ftr-429	17	8	an	an	DET
ftr-429	17	9	additional	additional	ADJ
ftr-429	17	10	limitation	limitation	NOUN
ftr-429	17	11	on	on	ADP
ftr-429	17	12	using	use	VERB
ftr-429	17	13	trusts	trust	NOUN
ftr-429	17	14	to	to	PART
ftr-429	17	15	avoid	avoid	VERB
ftr-429	17	16	accounting	accounting	NOUN
ftr-429	17	17	method	method	NOUN
ftr-429	17	18	distortion	distortion	NOUN
ftr-429	17	19	in	in	ADP
ftr-429	17	20	bankruptcy	bankruptcy	NOUN
ftr-429	17	21	..........................	..........................	PUNCT
ftr-429	18	1	288	288	NUM
ftr-429	18	2	a.	a.	NOUN
ftr-429	18	3	when	when	SCONJ
ftr-429	18	4	payments	payment	NOUN
ftr-429	18	5	to	to	ADP
ftr-429	18	6	a	a	DET
ftr-429	18	7	trust	trust	NOUN
ftr-429	18	8	are	be	AUX
ftr-429	18	9	deductible	deductible	ADJ
ftr-429	18	10	as	as	ADP
ftr-429	18	11	ordinary	ordinary	ADJ
ftr-429	18	12	business	business	NOUN
ftr-429	18	13	expenses	expense	NOUN
ftr-429	18	14	.............................	.............................	PUNCT
ftr-429	19	1	290	290	NUM
ftr-429	19	2	v.	v.	ADP
ftr-429	19	3	summary	summary	NOUN
ftr-429	19	4	of	of	ADP
ftr-429	19	5	analysis	analysis	NOUN
ftr-429	19	6	and	and	CCONJ
ftr-429	19	7	recommendation	recommendation	NOUN
ftr-429	19	8	for	for	ADP
ftr-429	19	9	reform	reform	NOUN
ftr-429	19	10	........................................	........................................	PUNCT
ftr-429	20	1	292	292	NUM
ftr-429	20	2	avoiding	avoid	VERB
ftr-429	20	3	phantom	phantom	ADJ
ftr-429	20	4	income	income	NOUN
ftr-429	20	5	in	in	ADP
ftr-429	20	6	bankruptcy	bankruptcy	NOUN
ftr-429	20	7	i.	i.	PROPN
ftr-429	20	8	introduction	introduction	NOUN
ftr-429	20	9	the	the	DET
ftr-429	20	10	problem	problem	NOUN
ftr-429	20	11	of	of	ADP
ftr-429	20	12	phantom	phantom	ADJ
ftr-429	20	13	income	income	NOUN
ftr-429	20	14	in	in	ADP
ftr-429	20	15	bankruptcy	bankruptcy	NOUN
ftr-429	20	16	cases	case	NOUN
ftr-429	20	17	chapter	chapter	NOUN
ftr-429	20	18	11	11	NUM
ftr-429	20	19	of	of	ADP
ftr-429	20	20	the	the	DET
ftr-429	20	21	bankruptcy	bankruptcy	NOUN
ftr-429	20	22	code	code	PROPN
ftr-429	20	23	'	'	PUNCT
ftr-429	20	24	was	be	AUX
ftr-429	20	25	designed	design	VERB
ftr-429	20	26	to	to	PART
ftr-429	20	27	give	give	VERB
ftr-429	20	28	the	the	DET
ftr-429	20	29	debtor	debtor	NOUN
ftr-429	20	30	a	a	DET
ftr-429	20	31	breathing	breathing	NOUN
ftr-429	20	32	spell	spell	NOUN
ftr-429	20	33	from	from	ADP
ftr-429	20	34	creditors	creditor	NOUN
ftr-429	20	35	by	by	ADP
ftr-429	20	36	granting	grant	VERB
ftr-429	20	37	the	the	DET
ftr-429	20	38	debtor	debtor	NOUN
ftr-429	20	39	time	time	NOUN
ftr-429	20	40	to	to	PART
ftr-429	20	41	formulate	formulate	VERB
ftr-429	20	42	a	a	DET
ftr-429	20	43	reorganization	reorganization	NOUN
ftr-429	20	44	plan	plan	NOUN
ftr-429	20	45	without	without	ADP
ftr-429	20	46	having	have	VERB
ftr-429	20	47	to	to	PART
ftr-429	20	48	fend	fend	VERB
ftr-429	20	49	off	off	ADP
ftr-429	20	50	creditor	creditor	NOUN
ftr-429	20	51	claims	claim	NOUN
ftr-429	20	52	.	.	PUNCT
ftr-429	21	1	both	both	CCONJ
ftr-429	21	2	the	the	DET
ftr-429	21	3	senate	senate	PROPN
ftr-429	21	4	and	and	CCONJ
ftr-429	21	5	house	house	PROPN
ftr-429	21	6	reports	report	NOUN
ftr-429	21	7	accompanying	accompany	VERB
ftr-429	21	8	the	the	DET
ftr-429	21	9	bankruptcy	bankruptcy	NOUN
ftr-429	21	10	code	code	NOUN
ftr-429	21	11	state	state	NOUN
ftr-429	21	12	that	that	SCONJ
ftr-429	21	13	the	the	DET
ftr-429	21	14	purpose	purpose	NOUN
ftr-429	21	15	of	of	ADP
ftr-429	21	16	the	the	DET
ftr-429	21	17	automatic	automatic	ADJ
ftr-429	21	18	stay	stay	NOUN
ftr-429	21	19	is	be	AUX
ftr-429	21	20	to	to	PART
ftr-429	21	21	provide	provide	VERB
ftr-429	21	22	the	the	DET
ftr-429	21	23	debtor	debtor	NOUN
ftr-429	21	24	with	with	ADP
ftr-429	21	25	"	"	PUNCT
ftr-429	21	26	a	a	DET
ftr-429	21	27	breathing	breathing	NOUN
ftr-429	21	28	spell	spell	NOUN
ftr-429	21	29	from	from	ADP
ftr-429	21	30	his	his	PRON
ftr-429	21	31	creditors	creditor	NOUN
ftr-429	21	32	.	.	PUNCT
ftr-429	21	33	"	"	PUNCT
ftr-429	22	1	2	2	NUM
ftr-429	22	2	many	many	ADJ
ftr-429	22	3	courts	court	NOUN
ftr-429	22	4	have	have	AUX
ftr-429	22	5	cited	cite	VERB
ftr-429	22	6	this	this	DET
ftr-429	22	7	language	language	NOUN
ftr-429	22	8	in	in	ADP
ftr-429	22	9	describing	describe	VERB
ftr-429	22	10	the	the	DET
ftr-429	22	11	purpose	purpose	NOUN
ftr-429	22	12	of	of	ADP
ftr-429	22	13	the	the	DET
ftr-429	22	14	automatic	automatic	ADJ
ftr-429	22	15	stay.3	stay.3	PROPN
ftr-429	22	16	during	during	ADP
ftr-429	22	17	this	this	DET
ftr-429	22	18	breathing	breathing	NOUN
ftr-429	22	19	spell	spell	NOUN
ftr-429	22	20	,	,	PUNCT
ftr-429	22	21	a	a	DET
ftr-429	22	22	debtor	debtor	NOUN
ftr-429	22	23	continues	continue	VERB
ftr-429	22	24	to	to	PART
ftr-429	22	25	collect	collect	VERB
ftr-429	22	26	and	and	CCONJ
ftr-429	22	27	accumulate	accumulate	VERB
ftr-429	22	28	money	money	NOUN
ftr-429	22	29	from	from	ADP
ftr-429	22	30	pre	pre	ADJ
ftr-429	22	31	-	-	NOUN
ftr-429	22	32	petition	petition	NOUN
ftr-429	22	33	sales	sale	NOUN
ftr-429	22	34	and	and	CCONJ
ftr-429	22	35	services	service	NOUN
ftr-429	22	36	.	.	PUNCT
ftr-429	23	1	absent	absent	ADJ
ftr-429	23	2	extraordinary	extraordinary	ADJ
ftr-429	23	3	circumstances	circumstance	NOUN
ftr-429	23	4	,	,	PUNCT
ftr-429	23	5	however	however	ADV
ftr-429	23	6	,	,	PUNCT
ftr-429	23	7	the	the	DET
ftr-429	23	8	debtor	debtor	NOUN
ftr-429	23	9	is	be	AUX
ftr-429	23	10	not	not	PART
ftr-429	23	11	allowed	allow	VERB
ftr-429	23	12	to	to	PART
ftr-429	23	13	use	use	VERB
ftr-429	23	14	those	those	DET
ftr-429	23	15	receipts	receipt	NOUN
ftr-429	23	16	to	to	PART
ftr-429	23	17	pay	pay	VERB
ftr-429	23	18	pre	pre	ADJ
ftr-429	23	19	-	-	NOUN
ftr-429	23	20	petition	petition	NOUN
ftr-429	23	21	claims	claim	NOUN
ftr-429	23	22	until	until	SCONJ
ftr-429	23	23	a	a	DET
ftr-429	23	24	plan	plan	NOUN
ftr-429	23	25	of	of	ADP
ftr-429	23	26	reorganization	reorganization	NOUN
ftr-429	23	27	is	be	AUX
ftr-429	23	28	confirmed.4	confirmed.4	NOUN
ftr-429	23	29	while	while	SCONJ
ftr-429	23	30	designed	design	VERB
ftr-429	23	31	to	to	PART
ftr-429	23	32	benefit	benefit	VERB
ftr-429	23	33	the	the	DET
ftr-429	23	34	debtor	debtor	NOUN
ftr-429	23	35	,	,	PUNCT
ftr-429	23	36	the	the	DET
ftr-429	23	37	breathing	breathing	NOUN
ftr-429	23	38	spell	spell	NOUN
ftr-429	23	39	can	can	AUX
ftr-429	23	40	also	also	ADV
ftr-429	23	41	have	have	VERB
ftr-429	23	42	severe	severe	ADJ
ftr-429	23	43	adverse	adverse	ADJ
ftr-429	23	44	tax	tax	NOUN
ftr-429	23	45	consequences	consequence	NOUN
ftr-429	23	46	for	for	ADP
ftr-429	23	47	the	the	DET
ftr-429	23	48	debtor	debtor	NOUN
ftr-429	23	49	.	.	PUNCT
ftr-429	24	1	for	for	ADP
ftr-429	24	2	example	example	NOUN
ftr-429	24	3	,	,	PUNCT
ftr-429	24	4	a	a	DET
ftr-429	24	5	cash	cash	NOUN
ftr-429	24	6	method	method	NOUN
ftr-429	24	7	debtor	debtor	NOUN
ftr-429	24	8	would	would	AUX
ftr-429	24	9	be	be	AUX
ftr-429	24	10	taxed	tax	VERB
ftr-429	24	11	on	on	ADP
ftr-429	24	12	its	its	PRON
ftr-429	24	13	net	net	ADJ
ftr-429	24	14	income	income	NOUN
ftr-429	24	15	in	in	ADP
ftr-429	24	16	year	year	NOUN
ftr-429	24	17	one	one	NUM
ftr-429	24	18	,	,	PUNCT
ftr-429	24	19	which	which	PRON
ftr-429	24	20	would	would	AUX
ftr-429	24	21	include	include	VERB
ftr-429	24	22	all	all	DET
ftr-429	24	23	revenues	revenue	NOUN
ftr-429	24	24	collected	collect	VERB
ftr-429	24	25	,	,	PUNCT
ftr-429	24	26	but	but	CCONJ
ftr-429	24	27	would	would	AUX
ftr-429	24	28	not	not	PART
ftr-429	24	29	be	be	AUX
ftr-429	24	30	reduced	reduce	VERB
ftr-429	24	31	by	by	ADP
ftr-429	24	32	the	the	DET
ftr-429	24	33	offsetting	offset	VERB
ftr-429	24	34	deductions	deduction	NOUN
ftr-429	24	35	that	that	PRON
ftr-429	24	36	would	would	AUX
ftr-429	24	37	normally	normally	ADV
ftr-429	24	38	result	result	VERB
ftr-429	24	39	from	from	ADP
ftr-429	24	40	the	the	DET
ftr-429	24	41	payment	payment	NOUN
ftr-429	24	42	of	of	ADP
ftr-429	24	43	pre	pre	ADJ
ftr-429	24	44	-	-	ADJ
ftr-429	24	45	petition	petition	NOUN
ftr-429	24	46	liabilities	liability	NOUN
ftr-429	24	47	.	.	PUNCT
ftr-429	25	1	this	this	DET
ftr-429	25	2	results	result	VERB
ftr-429	25	3	in	in	ADP
ftr-429	25	4	phantom	phantom	ADJ
ftr-429	25	5	income	income	NOUN
ftr-429	25	6	in	in	ADP
ftr-429	25	7	year	year	NOUN
ftr-429	25	8	one	one	NUM
ftr-429	25	9	for	for	ADP
ftr-429	25	10	funds	fund	NOUN
ftr-429	25	11	received	receive	VERB
ftr-429	25	12	which	which	PRON
ftr-429	25	13	are	be	AUX
ftr-429	25	14	earmarked	earmark	VERB
ftr-429	25	15	to	to	PART
ftr-429	25	16	pay	pay	VERB
ftr-429	25	17	pre	pre	ADJ
ftr-429	25	18	-	-	ADJ
ftr-429	25	19	petition	petition	ADJ
ftr-429	25	20	creditor	creditor	NOUN
ftr-429	25	21	claims	claim	NOUN
ftr-429	25	22	,	,	PUNCT
ftr-429	25	23	but	but	CCONJ
ftr-429	25	24	which	which	PRON
ftr-429	25	25	can	can	AUX
ftr-429	25	26	not	not	PART
ftr-429	25	27	be	be	AUX
ftr-429	25	28	paid	pay	VERB
ftr-429	25	29	due	due	ADP
ftr-429	25	30	to	to	ADP
ftr-429	25	31	the	the	DET
ftr-429	25	32	bankruptcy	bankruptcy	NOUN
ftr-429	25	33	prohibition	prohibition	NOUN
ftr-429	25	34	on	on	ADP
ftr-429	25	35	payment	payment	NOUN
ftr-429	25	36	prior	prior	ADV
ftr-429	25	37	to	to	PART
ftr-429	25	38	plan	plan	VERB
ftr-429	25	39	confirmation	confirmation	NOUN
ftr-429	25	40	,	,	PUNCT
ftr-429	25	41	and	and	CCONJ
ftr-429	25	42	mismatched	mismatched	ADJ
ftr-429	25	43	deductions	deduction	NOUN
ftr-429	25	44	in	in	ADP
ftr-429	25	45	year	year	NOUN
ftr-429	25	46	two	two	NUM
ftr-429	25	47	when	when	SCONJ
ftr-429	25	48	the	the	DET
ftr-429	25	49	plan	plan	NOUN
ftr-429	25	50	of	of	ADP
ftr-429	25	51	reorganization	reorganization	NOUN
ftr-429	25	52	is	be	AUX
ftr-429	25	53	confirmed	confirm	VERB
ftr-429	25	54	and	and	CCONJ
ftr-429	25	55	the	the	DET
ftr-429	25	56	claims	claim	NOUN
ftr-429	25	57	of	of	ADP
ftr-429	25	58	1	1	NUM
ftr-429	25	59	.	.	PUNCT
ftr-429	26	1	all	all	DET
ftr-429	26	2	references	reference	NOUN
ftr-429	26	3	to	to	ADP
ftr-429	26	4	the	the	DET
ftr-429	26	5	"	"	PUNCT
ftr-429	26	6	bankruptcy	bankruptcy	NOUN
ftr-429	26	7	code	code	NOUN
ftr-429	26	8	"	"	PUNCT
ftr-429	26	9	are	be	AUX
ftr-429	26	10	to	to	ADP
ftr-429	26	11	the	the	DET
ftr-429	26	12	bankruptcy	bankruptcy	NOUN
ftr-429	26	13	reform	reform	PROPN
ftr-429	26	14	act	act	NOUN
ftr-429	26	15	of	of	ADP
ftr-429	26	16	1978	1978	NUM
ftr-429	26	17	,	,	PUNCT
ftr-429	26	18	as	as	SCONJ
ftr-429	26	19	amended	amend	VERB
ftr-429	26	20	,	,	PUNCT
ftr-429	26	21	codified	codify	VERB
ftr-429	26	22	at	at	ADP
ftr-429	26	23	11	11	NUM
ftr-429	26	24	u.s.c	u.s.c	NOUN
ftr-429	26	25	.	.	PUNCT
ftr-429	27	1	§	§	PROPN
ftr-429	27	2	101	101	NUM
ftr-429	27	3	et	et	PROPN
ftr-429	27	4	seq	seq	PROPN
ftr-429	27	5	.	.	PUNCT
ftr-429	28	1	all	all	DET
ftr-429	28	2	unspecified	unspecified	ADJ
ftr-429	28	3	section	section	NOUN
ftr-429	28	4	references	reference	NOUN
ftr-429	28	5	,	,	PUNCT
ftr-429	28	6	and	and	CCONJ
ftr-429	28	7	all	all	DET
ftr-429	28	8	references	reference	NOUN
ftr-429	28	9	to	to	ADP
ftr-429	28	10	the	the	DET
ftr-429	28	11	"	"	PUNCT
ftr-429	28	12	irc	irc	NOUN
ftr-429	28	13	"	"	PUNCT
ftr-429	28	14	or	or	CCONJ
ftr-429	28	15	the	the	DET
ftr-429	28	16	"	"	PUNCT
ftr-429	28	17	code	code	NOUN
ftr-429	28	18	"	"	PUNCT
ftr-429	28	19	are	be	AUX
ftr-429	28	20	to	to	ADP
ftr-429	28	21	the	the	DET
ftr-429	28	22	internal	internal	ADJ
ftr-429	28	23	revenue	revenue	NOUN
ftr-429	28	24	code	code	NOUN
ftr-429	28	25	of	of	ADP
ftr-429	28	26	1986	1986	NUM
ftr-429	28	27	,	,	PUNCT
ftr-429	28	28	as	as	SCONJ
ftr-429	28	29	amended	amend	VERB
ftr-429	28	30	,	,	PUNCT
ftr-429	28	31	codified	codify	VERB
ftr-429	28	32	at	at	ADP
ftr-429	28	33	26	26	NUM
ftr-429	28	34	u.s.c	u.s.c	ADJ
ftr-429	28	35	.	.	PUNCT
ftr-429	29	1	§	§	PROPN
ftr-429	29	2	101	101	NUM
ftr-429	29	3	et	et	PROPN
ftr-429	29	4	seq	seq	PROPN
ftr-429	29	5	.	.	PROPN
ftr-429	30	1	2	2	X
ftr-429	30	2	.	.	X
ftr-429	30	3	s.	s.	PROPN
ftr-429	30	4	rep	rep	PROPN
ftr-429	30	5	.	.	PROPN
ftr-429	31	1	no	no	PROPN
ftr-429	31	2	.	.	NOUN
ftr-429	32	1	95	95	NUM
ftr-429	32	2	-	-	SYM
ftr-429	32	3	989	989	NUM
ftr-429	32	4	at	at	ADP
ftr-429	32	5	54	54	NUM
ftr-429	32	6	-	-	SYM
ftr-429	32	7	55	55	NUM
ftr-429	32	8	(	(	PUNCT
ftr-429	32	9	1978	1978	NUM
ftr-429	32	10	)	)	PUNCT
ftr-429	32	11	;	;	PUNCT
ftr-429	33	1	h.r	h.r	PROPN
ftr-429	33	2	.	.	PROPN
ftr-429	33	3	rep	rep	PROPN
ftr-429	33	4	.	.	PROPN
ftr-429	33	5	no	no	INTJ
ftr-429	33	6	.	.	NOUN
ftr-429	34	1	95	95	NUM
ftr-429	34	2	-	-	SYM
ftr-429	34	3	595	595	NUM
ftr-429	34	4	at	at	ADP
ftr-429	34	5	340	340	NUM
ftr-429	34	6	(	(	PUNCT
ftr-429	34	7	1977	1977	NUM
ftr-429	34	8	)	)	PUNCT
ftr-429	34	9	.	.	PUNCT
ftr-429	35	1	3	3	X
ftr-429	35	2	.	.	X
ftr-429	35	3	in	in	ADP
ftr-429	35	4	re	re	PROPN
ftr-429	35	5	commonwealth	commonwealth	PROPN
ftr-429	35	6	oil	oil	PROPN
ftr-429	35	7	ref	ref	NOUN
ftr-429	35	8	.	.	PUNCT
ftr-429	36	1	co.	co.	PROPN
ftr-429	36	2	,	,	PUNCT
ftr-429	36	3	805	805	NUM
ftr-429	36	4	f.2d	f.2d	NUM
ftr-429	36	5	1175	1175	NUM
ftr-429	36	6	,	,	PUNCT
ftr-429	36	7	1182	1182	NUM
ftr-429	36	8	(	(	PUNCT
ftr-429	36	9	5th	5th	ADJ
ftr-429	36	10	cir	cir	NOUN
ftr-429	36	11	.	.	PROPN
ftr-429	36	12	1986	1986	NUM
ftr-429	36	13	)	)	PUNCT
ftr-429	36	14	(	(	PUNCT
ftr-429	36	15	"	"	PUNCT
ftr-429	36	16	the	the	DET
ftr-429	36	17	purpose	purpose	NOUN
ftr-429	36	18	of	of	ADP
ftr-429	36	19	the	the	DET
ftr-429	36	20	automatic	automatic	ADJ
ftr-429	36	21	stay	stay	NOUN
ftr-429	36	22	is	be	AUX
ftr-429	36	23	to	to	PART
ftr-429	36	24	give	give	VERB
ftr-429	36	25	the	the	DET
ftr-429	36	26	debtor	debtor	NOUN
ftr-429	36	27	a	a	DET
ftr-429	36	28	'	'	PUNCT
ftr-429	36	29	breathing	breathing	NOUN
ftr-429	36	30	spell	spell	NOUN
ftr-429	36	31	'	'	PUNCT
ftr-429	36	32	from	from	ADP
ftr-429	36	33	his	his	PRON
ftr-429	36	34	creditors	creditor	NOUN
ftr-429	36	35	,	,	PUNCT
ftr-429	36	36	and	and	CCONJ
ftr-429	36	37	also	also	ADV
ftr-429	36	38	,	,	PUNCT
ftr-429	36	39	to	to	PART
ftr-429	36	40	protect	protect	VERB
ftr-429	36	41	creditors	creditor	NOUN
ftr-429	36	42	by	by	ADP
ftr-429	36	43	preventing	prevent	VERB
ftr-429	36	44	a	a	DET
ftr-429	36	45	race	race	NOUN
ftr-429	36	46	for	for	ADP
ftr-429	36	47	the	the	DET
ftr-429	36	48	debtor	debtor	NOUN
ftr-429	36	49	's	's	PART
ftr-429	36	50	assets	asset	NOUN
ftr-429	36	51	.	.	PUNCT
ftr-429	36	52	"	"	PUNCT
ftr-429	36	53	)	)	PUNCT
ftr-429	36	54	cert	cert	NOUN
ftr-429	36	55	.	.	PUNCT
ftr-429	37	1	denied	deny	VERB
ftr-429	37	2	,	,	PUNCT
ftr-429	37	3	483	483	NUM
ftr-429	37	4	u.s	u.s	PROPN
ftr-429	37	5	.	.	PROPN
ftr-429	37	6	1005	1005	NUM
ftr-429	37	7	(	(	PUNCT
ftr-429	37	8	1987	1987	NUM
ftr-429	37	9	)	)	PUNCT
ftr-429	37	10	.	.	PUNCT
ftr-429	38	1	see	see	VERB
ftr-429	38	2	also	also	ADV
ftr-429	38	3	krystal	krystal	PROPN
ftr-429	38	4	cadillac	cadillac	PROPN
ftr-429	38	5	oldsmobile	oldsmobile	PROPN
ftr-429	38	6	gmc	gmc	PROPN
ftr-429	38	7	truck	truck	PROPN
ftr-429	38	8	,	,	PUNCT
ftr-429	38	9	inc	inc	PROPN
ftr-429	38	10	.	.	PROPN
ftr-429	39	1	v.	v.	PROPN
ftr-429	39	2	gmc	gmc	PROPN
ftr-429	39	3	,	,	PUNCT
ftr-429	39	4	142	142	NUM
ftr-429	39	5	f.3d	f.3d	NUM
ftr-429	39	6	631	631	NUM
ftr-429	39	7	(	(	PUNCT
ftr-429	39	8	3rd	3rd	ADJ
ftr-429	39	9	cir	cir	NOUN
ftr-429	39	10	.	.	PUNCT
ftr-429	39	11	1998	1998	NUM
ftr-429	39	12	)	)	PUNCT
ftr-429	39	13	;	;	PUNCT
ftr-429	39	14	in	in	ADP
ftr-429	39	15	re	re	PROPN
ftr-429	39	16	javens	javens	PROPN
ftr-429	39	17	,	,	PUNCT
ftr-429	39	18	107	107	NUM
ftr-429	39	19	f.3d	f.3d	NUM
ftr-429	39	20	359	359	NUM
ftr-429	39	21	(	(	PUNCT
ftr-429	39	22	6th	6th	ADJ
ftr-429	39	23	cir	cir	NOUN
ftr-429	39	24	.	.	PUNCT
ftr-429	39	25	1997	1997	NUM
ftr-429	39	26	)	)	PUNCT
ftr-429	39	27	;	;	PUNCT
ftr-429	39	28	jove	jove	PROPN
ftr-429	39	29	eng'g	eng'g	PROPN
ftr-429	39	30	v.	v.	PROPN
ftr-429	39	31	irs	irs	PROPN
ftr-429	39	32	,	,	PUNCT
ftr-429	39	33	92	92	NUM
ftr-429	39	34	f.3d	f.3d	NUM
ftr-429	39	35	1539	1539	NUM
ftr-429	39	36	(	(	PUNCT
ftr-429	39	37	llth	llth	NOUN
ftr-429	39	38	cir	cir	NOUN
ftr-429	39	39	.	.	PUNCT
ftr-429	39	40	1996	1996	NUM
ftr-429	39	41	)	)	PUNCT
ftr-429	39	42	.	.	PUNCT
ftr-429	40	1	4	4	X
ftr-429	40	2	.	.	X
ftr-429	40	3	see	see	VERB
ftr-429	40	4	e.g.	e.g.	ADV
ftr-429	40	5	,	,	PUNCT
ftr-429	40	6	fed	fed	PROPN
ftr-429	40	7	.	.	PUNCT
ftr-429	41	1	r.	r.	PROPN
ftr-429	41	2	bankr	bankr	PROPN
ftr-429	41	3	.	.	PUNCT
ftr-429	42	1	§	§	PROPN
ftr-429	42	2	3021	3021	NUM
ftr-429	42	3	(	(	PUNCT
ftr-429	42	4	mandating	mandate	VERB
ftr-429	42	5	that	that	SCONJ
ftr-429	42	6	distributions	distribution	NOUN
ftr-429	42	7	to	to	PART
ftr-429	42	8	be	be	AUX
ftr-429	42	9	made	make	VERB
ftr-429	42	10	to	to	ADP
ftr-429	42	11	creditors	creditor	NOUN
ftr-429	42	12	after	after	ADP
ftr-429	42	13	confirmation	confirmation	NOUN
ftr-429	42	14	of	of	ADP
ftr-429	42	15	the	the	DET
ftr-429	42	16	plan	plan	NOUN
ftr-429	42	17	of	of	ADP
ftr-429	42	18	reorganization	reorganization	NOUN
ftr-429	42	19	)	)	PUNCT
ftr-429	42	20	;	;	PUNCT
ftr-429	42	21	in	in	ADP
ftr-429	42	22	re	re	ADP
ftr-429	42	23	conroe	conroe	PROPN
ftr-429	42	24	forge	forge	PROPN
ftr-429	42	25	mfg	mfg	PROPN
ftr-429	42	26	.	.	PROPN
ftr-429	42	27	corp	corp	PROPN
ftr-429	42	28	.	.	PROPN
ftr-429	42	29	,	,	PUNCT
ftr-429	42	30	82	82	PROPN
ftr-429	42	31	b.r	b.r	PROPN
ftr-429	42	32	.	.	PROPN
ftr-429	42	33	781	781	NUM
ftr-429	42	34	,	,	PUNCT
ftr-429	42	35	784	784	NUM
ftr-429	42	36	(	(	PUNCT
ftr-429	42	37	bankr	bankr	PROPN
ftr-429	42	38	.	.	PUNCT
ftr-429	43	1	w.d	w.d	PROPN
ftr-429	43	2	.	.	PROPN
ftr-429	43	3	penn	penn	PROPN
ftr-429	43	4	1988	1988	NUM
ftr-429	43	5	)	)	PUNCT
ftr-429	44	1	(	(	PUNCT
ftr-429	44	2	stating	state	VERB
ftr-429	44	3	that	that	SCONJ
ftr-429	44	4	"	"	PUNCT
ftr-429	44	5	[	[	X
ftr-429	44	6	tihe	tihe	ADJ
ftr-429	44	7	general	general	ADJ
ftr-429	44	8	rule	rule	NOUN
ftr-429	44	9	is	be	AUX
ftr-429	44	10	that	that	SCONJ
ftr-429	44	11	distribution	distribution	NOUN
ftr-429	44	12	should	should	AUX
ftr-429	44	13	not	not	PART
ftr-429	44	14	occur	occur	VERB
ftr-429	44	15	except	except	SCONJ
ftr-429	44	16	pursuant	pursuant	ADJ
ftr-429	44	17	to	to	ADP
ftr-429	44	18	a	a	DET
ftr-429	44	19	confirmed	confirm	VERB
ftr-429	44	20	plan	plan	NOUN
ftr-429	44	21	of	of	ADP
ftr-429	44	22	reorganization	reorganization	NOUN
ftr-429	44	23	,	,	PUNCT
ftr-429	44	24	absent	absent	ADJ
ftr-429	44	25	extraordinary	extraordinary	ADJ
ftr-429	44	26	circumstances	circumstance	NOUN
ftr-429	44	27	"	"	PUNCT
ftr-429	44	28	)	)	PUNCT
ftr-429	44	29	;	;	PUNCT
ftr-429	44	30	air	air	NOUN
ftr-429	44	31	beds	bed	NOUN
ftr-429	44	32	,	,	PUNCT
ftr-429	44	33	inc	inc	PROPN
ftr-429	44	34	.	.	PROPN
ftr-429	44	35	v.	v.	ADP
ftr-429	44	36	i.r.s	i.r.s	PROPN
ftr-429	44	37	.	.	PROPN
ftr-429	44	38	,	,	PUNCT
ftr-429	44	39	92	92	NUM
ftr-429	44	40	b.r	b.r	PROPN
ftr-429	44	41	.	.	PROPN
ftr-429	44	42	419	419	NUM
ftr-429	44	43	,	,	PUNCT
ftr-429	44	44	424	424	NUM
ftr-429	44	45	(	(	PUNCT
ftr-429	44	46	9th	9th	ADJ
ftr-429	44	47	cir	cir	NOUN
ftr-429	44	48	.	.	PUNCT
ftr-429	45	1	b.a.p	b.a.p	PROPN
ftr-429	45	2	.	.	PUNCT
ftr-429	45	3	1988	1988	NUM
ftr-429	45	4	)	)	PUNCT
ftr-429	46	1	(	(	PUNCT
ftr-429	46	2	denying	deny	VERB
ftr-429	46	3	debtor	debtor	NOUN
ftr-429	46	4	's	's	PART
ftr-429	46	5	request	request	NOUN
ftr-429	46	6	to	to	PART
ftr-429	46	7	distribute	distribute	VERB
ftr-429	46	8	proceeds	proceed	NOUN
ftr-429	46	9	from	from	ADP
ftr-429	46	10	sale	sale	NOUN
ftr-429	46	11	of	of	ADP
ftr-429	46	12	assets	asset	NOUN
ftr-429	46	13	to	to	ADP
ftr-429	46	14	internal	internal	ADJ
ftr-429	46	15	revenue	revenue	NOUN
ftr-429	46	16	service	service	NOUN
ftr-429	46	17	in	in	ADP
ftr-429	46	18	satisfaction	satisfaction	NOUN
ftr-429	46	19	of	of	ADP
ftr-429	46	20	pre	pre	ADJ
ftr-429	46	21	-	-	ADJ
ftr-429	46	22	petition	petition	ADJ
ftr-429	46	23	priority	priority	NOUN
ftr-429	46	24	claims	claim	NOUN
ftr-429	46	25	prior	prior	ADV
ftr-429	46	26	to	to	PART
ftr-429	46	27	plan	plan	VERB
ftr-429	46	28	confirmation	confirmation	NOUN
ftr-429	46	29	)	)	PUNCT
ftr-429	46	30	;	;	PUNCT
ftr-429	47	1	howe	howe	NOUN
ftr-429	47	2	v.	v.	ADP
ftr-429	47	3	equitable	equitable	PROPN
ftr-429	47	4	gas	gas	PROPN
ftr-429	47	5	co.	co.	PROPN
ftr-429	47	6	,	,	PUNCT
ftr-429	47	7	112	112	NUM
ftr-429	47	8	b.r	b.r	PROPN
ftr-429	47	9	.	.	PROPN
ftr-429	47	10	754	754	NUM
ftr-429	47	11	,	,	PUNCT
ftr-429	47	12	759	759	NUM
ftr-429	47	13	(	(	PUNCT
ftr-429	47	14	bankr	bankr	PROPN
ftr-429	47	15	.	.	PUNCT
ftr-429	48	1	w.d	w.d	PROPN
ftr-429	48	2	.	.	PROPN
ftr-429	48	3	penn	penn	PROPN
ftr-429	48	4	.	.	PROPN
ftr-429	48	5	1990	1990	NUM
ftr-429	48	6	)	)	PUNCT
ftr-429	48	7	(	(	PUNCT
ftr-429	48	8	denying	deny	VERB
ftr-429	48	9	distribution	distribution	NOUN
ftr-429	48	10	to	to	ADP
ftr-429	48	11	secured	secured	ADJ
ftr-429	48	12	creditor	creditor	NOUN
ftr-429	48	13	because	because	SCONJ
ftr-429	48	14	"	"	PUNCT
ftr-429	48	15	[	[	X
ftr-429	48	16	d]istribution	d]istribution	NOUN
ftr-429	48	17	to	to	ADP
ftr-429	48	18	all	all	DET
ftr-429	48	19	but	but	ADV
ftr-429	48	20	oversecured	oversecure	VERB
ftr-429	48	21	creditors	creditor	NOUN
ftr-429	48	22	must	must	AUX
ftr-429	48	23	await	await	VERB
ftr-429	48	24	distribution	distribution	NOUN
ftr-429	48	25	pursuant	pursuant	ADJ
ftr-429	48	26	to	to	ADP
ftr-429	48	27	a	a	DET
ftr-429	48	28	confirmed	confirm	VERB
ftr-429	48	29	plan	plan	NOUN
ftr-429	48	30	"	"	PUNCT
ftr-429	48	31	)	)	PUNCT
ftr-429	48	32	.	.	PUNCT
ftr-429	49	1	2001	2001	NUM
ftr-429	49	2	]	]	PUNCT
ftr-429	49	3	florida	florida	PROPN
ftr-429	49	4	tax	tax	PROPN
ftr-429	49	5	review	review	NOUN
ftr-429	49	6	creditors	creditor	NOUN
ftr-429	49	7	are	be	AUX
ftr-429	49	8	paid	pay	VERB
ftr-429	49	9	.	.	PUNCT
ftr-429	50	1	thus	thus	ADV
ftr-429	50	2	,	,	PUNCT
ftr-429	50	3	in	in	ADP
ftr-429	50	4	many	many	ADJ
ftr-429	50	5	cases	case	NOUN
ftr-429	50	6	,	,	PUNCT
ftr-429	50	7	if	if	SCONJ
ftr-429	50	8	the	the	DET
ftr-429	50	9	bankruptcy	bankruptcy	NOUN
ftr-429	50	10	debtor	debtor	NOUN
ftr-429	50	11	is	be	AUX
ftr-429	50	12	not	not	PART
ftr-429	50	13	able	able	ADJ
ftr-429	50	14	to	to	PART
ftr-429	50	15	confirm	confirm	VERB
ftr-429	50	16	a	a	DET
ftr-429	50	17	plan	plan	NOUN
ftr-429	50	18	of	of	ADP
ftr-429	50	19	reorganization	reorganization	NOUN
ftr-429	50	20	and	and	CCONJ
ftr-429	50	21	make	make	VERB
ftr-429	50	22	creditor	creditor	NOUN
ftr-429	50	23	payments	payment	NOUN
ftr-429	50	24	during	during	ADP
ftr-429	50	25	a	a	DET
ftr-429	50	26	single	single	ADJ
ftr-429	50	27	tax	tax	NOUN
ftr-429	50	28	year	year	NOUN
ftr-429	50	29	,	,	PUNCT
ftr-429	50	30	the	the	DET
ftr-429	50	31	debtor	debtor	NOUN
ftr-429	50	32	's	's	PART
ftr-429	50	33	tax	tax	NOUN
ftr-429	50	34	accounting	accounting	NOUN
ftr-429	50	35	method	method	NOUN
ftr-429	50	36	is	be	AUX
ftr-429	50	37	distorted	distort	VERB
ftr-429	50	38	.	.	PUNCT
ftr-429	51	1	not	not	PART
ftr-429	51	2	all	all	DET
ftr-429	51	3	chapter	chapter	NOUN
ftr-429	51	4	11	11	NUM
ftr-429	51	5	debtors	debtor	NOUN
ftr-429	51	6	have	have	VERB
ftr-429	51	7	phantom	phantom	ADJ
ftr-429	51	8	income	income	NOUN
ftr-429	51	9	.	.	PUNCT
ftr-429	52	1	debtors	debtor	NOUN
ftr-429	52	2	are	be	AUX
ftr-429	52	3	allowed	allow	VERB
ftr-429	52	4	in	in	ADP
ftr-429	52	5	the	the	DET
ftr-429	52	6	ordinary	ordinary	ADJ
ftr-429	52	7	course	course	NOUN
ftr-429	52	8	of	of	ADP
ftr-429	52	9	business	business	NOUN
ftr-429	52	10	to	to	PART
ftr-429	52	11	use	use	VERB
ftr-429	52	12	cash	cash	NOUN
ftr-429	52	13	receipts	receipt	NOUN
ftr-429	52	14	to	to	PART
ftr-429	52	15	pay	pay	VERB
ftr-429	52	16	the	the	DET
ftr-429	52	17	on	on	ADP
ftr-429	52	18	-	-	PUNCT
ftr-429	52	19	going	go	VERB
ftr-429	52	20	postpetition	postpetition	NOUN
ftr-429	52	21	expenses	expense	NOUN
ftr-429	52	22	of	of	ADP
ftr-429	52	23	their	their	PRON
ftr-429	52	24	businesses5	businesses5	NOUN
ftr-429	52	25	.	.	PUNCT
ftr-429	53	1	many	many	ADJ
ftr-429	53	2	debtors	debtor	NOUN
ftr-429	53	3	spend	spend	VERB
ftr-429	53	4	all	all	PRON
ftr-429	53	5	of	of	ADP
ftr-429	53	6	their	their	PRON
ftr-429	53	7	cash	cash	NOUN
ftr-429	53	8	receipts	receipt	NOUN
ftr-429	53	9	on	on	ADP
ftr-429	53	10	the	the	DET
ftr-429	53	11	continuing	continue	VERB
ftr-429	53	12	cash	cash	NOUN
ftr-429	53	13	needs	need	NOUN
ftr-429	53	14	of	of	ADP
ftr-429	53	15	their	their	PRON
ftr-429	53	16	businesses	business	NOUN
ftr-429	53	17	and	and	CCONJ
ftr-429	53	18	would	would	AUX
ftr-429	53	19	not	not	PART
ftr-429	53	20	set	set	VERB
ftr-429	53	21	aside	aside	ADP
ftr-429	53	22	funds	fund	NOUN
ftr-429	53	23	for	for	ADP
ftr-429	53	24	creditor	creditor	NOUN
ftr-429	53	25	payment	payment	NOUN
ftr-429	53	26	even	even	ADV
ftr-429	53	27	if	if	SCONJ
ftr-429	53	28	allowed	allow	VERB
ftr-429	53	29	to	to	PART
ftr-429	53	30	do	do	VERB
ftr-429	53	31	so	so	ADV
ftr-429	53	32	.	.	PUNCT
ftr-429	54	1	because	because	SCONJ
ftr-429	54	2	of	of	ADP
ftr-429	54	3	their	their	PRON
ftr-429	54	4	on	on	ADP
ftr-429	54	5	-	-	PUNCT
ftr-429	54	6	going	go	VERB
ftr-429	54	7	cash	cash	NOUN
ftr-429	54	8	needs	need	NOUN
ftr-429	54	9	,	,	PUNCT
ftr-429	54	10	debtors	debtor	NOUN
ftr-429	54	11	who	who	PRON
ftr-429	54	12	would	would	AUX
ftr-429	54	13	not	not	PART
ftr-429	54	14	set	set	VERB
ftr-429	54	15	aside	aside	ADP
ftr-429	54	16	excess	excess	ADJ
ftr-429	54	17	funds	fund	NOUN
ftr-429	54	18	earmarked	earmark	VERB
ftr-429	54	19	for	for	ADP
ftr-429	54	20	payment	payment	NOUN
ftr-429	54	21	of	of	ADP
ftr-429	54	22	pre	pre	ADJ
ftr-429	54	23	-	-	ADJ
ftr-429	54	24	petition	petition	ADJ
ftr-429	54	25	creditor	creditor	NOUN
ftr-429	54	26	claims	claim	NOUN
ftr-429	54	27	do	do	AUX
ftr-429	54	28	not	not	PART
ftr-429	54	29	suffer	suffer	VERB
ftr-429	54	30	from	from	ADP
ftr-429	54	31	accounting	accounting	NOUN
ftr-429	54	32	method	method	NOUN
ftr-429	54	33	distortion	distortion	NOUN
ftr-429	54	34	,	,	PUNCT
ftr-429	54	35	and	and	CCONJ
ftr-429	54	36	no	no	DET
ftr-429	54	37	relief	relief	NOUN
ftr-429	54	38	is	be	AUX
ftr-429	54	39	needed	need	VERB
ftr-429	54	40	.	.	PUNCT
ftr-429	55	1	however	however	ADV
ftr-429	55	2	,	,	PUNCT
ftr-429	55	3	in	in	ADP
ftr-429	55	4	other	other	ADJ
ftr-429	55	5	cases	case	NOUN
ftr-429	55	6	,	,	PUNCT
ftr-429	55	7	especially	especially	ADV
ftr-429	55	8	liquidation	liquidation	NOUN
ftr-429	55	9	cases,6	cases,6	VERB
ftr-429	55	10	a	a	DET
ftr-429	55	11	debtor	debtor	NOUN
ftr-429	55	12	may	may	AUX
ftr-429	55	13	quickly	quickly	ADV
ftr-429	55	14	accumulate	accumulate	VERB
ftr-429	55	15	cash	cash	NOUN
ftr-429	55	16	in	in	ADP
ftr-429	55	17	excess	excess	NOUN
ftr-429	55	18	of	of	ADP
ftr-429	55	19	its	its	PRON
ftr-429	55	20	operating	operating	NOUN
ftr-429	55	21	requirements	requirement	NOUN
ftr-429	55	22	.	.	PUNCT
ftr-429	56	1	many	many	ADJ
ftr-429	56	2	debtors	debtor	NOUN
ftr-429	56	3	would	would	AUX
ftr-429	56	4	use	use	VERB
ftr-429	56	5	this	this	DET
ftr-429	56	6	excess	excess	ADJ
ftr-429	56	7	cash	cash	NOUN
ftr-429	56	8	to	to	PART
ftr-429	56	9	pay	pay	VERB
ftr-429	56	10	pre	pre	ADJ
ftr-429	56	11	-	-	NOUN
ftr-429	56	12	petition	petition	NOUN
ftr-429	56	13	claims	claim	NOUN
ftr-429	56	14	if	if	SCONJ
ftr-429	56	15	they	they	PRON
ftr-429	56	16	could	could	AUX
ftr-429	56	17	,	,	PUNCT
ftr-429	56	18	in	in	ADP
ftr-429	56	19	order	order	NOUN
ftr-429	56	20	to	to	PART
ftr-429	56	21	deduct	deduct	VERB
ftr-429	56	22	the	the	DET
ftr-429	56	23	payments	payment	NOUN
ftr-429	56	24	from	from	ADP
ftr-429	56	25	their	their	PRON
ftr-429	56	26	income	income	NOUN
ftr-429	56	27	to	to	PART
ftr-429	56	28	minimize	minimize	VERB
ftr-429	56	29	their	their	PRON
ftr-429	56	30	taxes	taxis	NOUN
ftr-429	56	31	and	and	CCONJ
ftr-429	56	32	thereby	thereby	ADV
ftr-429	56	33	prevent	prevent	VERB
ftr-429	56	34	the	the	DET
ftr-429	56	35	distortion	distortion	NOUN
ftr-429	56	36	of	of	ADP
ftr-429	56	37	their	their	PRON
ftr-429	56	38	accounting	accounting	NOUN
ftr-429	56	39	method	method	NOUN
ftr-429	56	40	.	.	PUNCT
ftr-429	57	1	however	however	ADV
ftr-429	57	2	,	,	PUNCT
ftr-429	57	3	the	the	DET
ftr-429	57	4	bankruptcy	bankruptcy	NOUN
ftr-429	57	5	restrictions	restriction	NOUN
ftr-429	57	6	on	on	ADP
ftr-429	57	7	payment	payment	NOUN
ftr-429	57	8	of	of	ADP
ftr-429	57	9	pre	pre	ADJ
ftr-429	57	10	-	-	NOUN
ftr-429	57	11	petition	petition	NOUN
ftr-429	57	12	claims	claim	NOUN
ftr-429	57	13	prior	prior	ADV
ftr-429	57	14	to	to	PART
ftr-429	57	15	plan	plan	VERB
ftr-429	57	16	confirmation	confirmation	NOUN
ftr-429	57	17	prevent	prevent	NOUN
ftr-429	57	18	debtors	debtor	NOUN
ftr-429	57	19	from	from	ADP
ftr-429	57	20	arranging	arrange	VERB
ftr-429	57	21	their	their	PRON
ftr-429	57	22	own	own	ADJ
ftr-429	57	23	affairs	affair	NOUN
ftr-429	57	24	to	to	PART
ftr-429	57	25	minimize	minimize	VERB
ftr-429	57	26	their	their	PRON
ftr-429	57	27	income	income	NOUN
ftr-429	57	28	taxes	taxis	NOUN
ftr-429	57	29	.	.	PUNCT
ftr-429	58	1	while	while	SCONJ
ftr-429	58	2	some	some	DET
ftr-429	58	3	distortion	distortion	NOUN
ftr-429	58	4	in	in	ADP
ftr-429	58	5	the	the	DET
ftr-429	58	6	matching	matching	NOUN
ftr-429	58	7	of	of	ADP
ftr-429	58	8	revenues	revenue	NOUN
ftr-429	58	9	and	and	CCONJ
ftr-429	58	10	expenses	expense	NOUN
ftr-429	58	11	is	be	AUX
ftr-429	58	12	inherent	inherent	ADJ
ftr-429	58	13	in	in	ADP
ftr-429	58	14	the	the	DET
ftr-429	58	15	cash	cash	NOUN
ftr-429	58	16	method,7	method,7	VERB
ftr-429	58	17	the	the	DET
ftr-429	58	18	gross	gross	ADJ
ftr-429	58	19	distortion	distortion	NOUN
ftr-429	58	20	that	that	PRON
ftr-429	58	21	can	can	AUX
ftr-429	58	22	result	result	VERB
ftr-429	58	23	in	in	ADP
ftr-429	58	24	bankruptcy	bankruptcy	NOUN
ftr-429	58	25	5	5	NUM
ftr-429	58	26	.	.	NOUN
ftr-429	58	27	11	11	NUM
ftr-429	58	28	u.s.c	u.s.c	NOUN
ftr-429	58	29	.	.	PUNCT
ftr-429	59	1	§	§	PROPN
ftr-429	59	2	363(c)(1	363(c)(1	NUM
ftr-429	59	3	)	)	PUNCT
ftr-429	59	4	.	.	PUNCT
ftr-429	60	1	6	6	X
ftr-429	60	2	.	.	X
ftr-429	60	3	liquidating	liquidate	VERB
ftr-429	60	4	chapter	chapter	NOUN
ftr-429	60	5	11	11	NUM
ftr-429	60	6	cases	case	NOUN
ftr-429	60	7	are	be	AUX
ftr-429	60	8	a	a	DET
ftr-429	60	9	proper	proper	ADJ
ftr-429	60	10	use	use	NOUN
ftr-429	60	11	of	of	ADP
ftr-429	60	12	chapter	chapter	NOUN
ftr-429	60	13	11	11	NUM
ftr-429	60	14	of	of	ADP
ftr-429	60	15	the	the	DET
ftr-429	60	16	bankruptcy	bankruptcy	NOUN
ftr-429	60	17	code	code	PROPN
ftr-429	60	18	.	.	PUNCT
ftr-429	61	1	see	see	VERB
ftr-429	61	2	e.g.	e.g.	ADV
ftr-429	61	3	11	11	NUM
ftr-429	61	4	u.s.c	u.s.c	ADJ
ftr-429	61	5	.	.	PUNCT
ftr-429	62	1	§	§	PROPN
ftr-429	62	2	1123(a)(5)(d	1123(a)(5)(d	NUM
ftr-429	62	3	)	)	PUNCT
ftr-429	62	4	(	(	PUNCT
ftr-429	62	5	permitting	permit	VERB
ftr-429	62	6	a	a	DET
ftr-429	62	7	plan	plan	NOUN
ftr-429	62	8	of	of	ADP
ftr-429	62	9	reorganization	reorganization	NOUN
ftr-429	62	10	to	to	PART
ftr-429	62	11	provide	provide	VERB
ftr-429	62	12	for	for	ADP
ftr-429	62	13	"	"	PUNCT
ftr-429	62	14	the	the	DET
ftr-429	62	15	sale	sale	NOUN
ftr-429	62	16	of	of	ADP
ftr-429	62	17	all	all	PRON
ftr-429	62	18	or	or	CCONJ
ftr-429	62	19	any	any	DET
ftr-429	62	20	part	part	NOUN
ftr-429	62	21	of	of	ADP
ftr-429	62	22	the	the	DET
ftr-429	62	23	property	property	NOUN
ftr-429	62	24	of	of	ADP
ftr-429	62	25	the	the	DET
ftr-429	62	26	estate	estate	NOUN
ftr-429	62	27	...	...	PUNCT
ftr-429	62	28	or	or	CCONJ
ftr-429	62	29	the	the	DET
ftr-429	62	30	distribution	distribution	NOUN
ftr-429	62	31	of	of	ADP
ftr-429	62	32	all	all	PRON
ftr-429	62	33	or	or	CCONJ
ftr-429	62	34	any	any	DET
ftr-429	62	35	part	part	NOUN
ftr-429	62	36	of	of	ADP
ftr-429	62	37	the	the	DET
ftr-429	62	38	property	property	NOUN
ftr-429	62	39	of	of	ADP
ftr-429	62	40	the	the	DET
ftr-429	62	41	estate	estate	NOUN
ftr-429	62	42	among	among	ADP
ftr-429	62	43	those	those	PRON
ftr-429	62	44	having	have	VERB
ftr-429	62	45	an	an	DET
ftr-429	62	46	interest	interest	NOUN
ftr-429	62	47	in	in	ADP
ftr-429	62	48	such	such	ADJ
ftr-429	62	49	property	property	NOUN
ftr-429	62	50	of	of	ADP
ftr-429	62	51	the	the	DET
ftr-429	62	52	estate	estate	NOUN
ftr-429	62	53	"	"	PUNCT
ftr-429	62	54	)	)	PUNCT
ftr-429	62	55	;	;	PUNCT
ftr-429	62	56	sandy	sandy	PROPN
ftr-429	62	57	ridge	ridge	PROPN
ftr-429	62	58	dev	dev	PROPN
ftr-429	62	59	.	.	PUNCT
ftr-429	62	60	corp	corp	PROPN
ftr-429	62	61	.	.	PROPN
ftr-429	63	1	v.	v.	PROPN
ftr-429	63	2	louisiana	louisiana	PROPN
ftr-429	63	3	nat'l	nat'l	PROPN
ftr-429	63	4	bank	bank	PROPN
ftr-429	63	5	,	,	PUNCT
ftr-429	63	6	881	881	NUM
ftr-429	63	7	f.2d	f.2d	NOUN
ftr-429	63	8	1346	1346	NUM
ftr-429	63	9	,	,	PUNCT
ftr-429	63	10	1352	1352	NUM
ftr-429	63	11	(	(	PUNCT
ftr-429	63	12	5th	5th	ADJ
ftr-429	63	13	cir	cir	NOUN
ftr-429	63	14	.	.	PROPN
ftr-429	63	15	1989	1989	NUM
ftr-429	63	16	)	)	PUNCT
ftr-429	64	1	(	(	PUNCT
ftr-429	64	2	stating	state	VERB
ftr-429	64	3	that	that	SCONJ
ftr-429	64	4	"	"	PUNCT
ftr-429	64	5	mt	mt	PROPN
ftr-429	64	6	is	be	AUX
ftr-429	64	7	clear	clear	ADJ
ftr-429	64	8	from	from	ADP
ftr-429	64	9	these	these	DET
ftr-429	64	10	statutory	statutory	ADJ
ftr-429	64	11	provisions	provision	NOUN
ftr-429	64	12	that	that	SCONJ
ftr-429	64	13	although	although	SCONJ
ftr-429	64	14	chapter	chapter	NOUN
ftr-429	64	15	11	11	NUM
ftr-429	64	16	is	be	AUX
ftr-429	64	17	titled	title	VERB
ftr-429	64	18	'	'	PUNCT
ftr-429	64	19	reorganization	reorganization	NOUN
ftr-429	64	20	,	,	PUNCT
ftr-429	64	21	'	'	PUNCT
ftr-429	64	22	a	a	DET
ftr-429	64	23	plan	plan	NOUN
ftr-429	64	24	may	may	AUX
ftr-429	64	25	result	result	VERB
ftr-429	64	26	in	in	ADP
ftr-429	64	27	the	the	DET
ftr-429	64	28	liquidation	liquidation	NOUN
ftr-429	64	29	of	of	ADP
ftr-429	64	30	the	the	DET
ftr-429	64	31	debtor	debtor	NOUN
ftr-429	64	32	"	"	PUNCT
ftr-429	64	33	)	)	PUNCT
ftr-429	64	34	;	;	PUNCT
ftr-429	64	35	air	air	NOUN
ftr-429	64	36	beds	bed	NOUN
ftr-429	64	37	,	,	PUNCT
ftr-429	64	38	inc	inc	PROPN
ftr-429	64	39	.	.	PROPN
ftr-429	64	40	,	,	PUNCT
ftr-429	64	41	supra	supra	PROPN
ftr-429	64	42	note	note	NOUN
ftr-429	64	43	4	4	NUM
ftr-429	64	44	,	,	PUNCT
ftr-429	64	45	at	at	ADP
ftr-429	64	46	423	423	NUM
ftr-429	64	47	;	;	PUNCT
ftr-429	64	48	in	in	ADP
ftr-429	64	49	re	re	ADP
ftr-429	64	50	whet	whet	PROPN
ftr-429	64	51	,	,	PUNCT
ftr-429	64	52	inc	inc	PROPN
ftr-429	64	53	.	.	PROPN
ftr-429	64	54	,	,	PUNCT
ftr-429	64	55	12	12	NUM
ftr-429	64	56	b.r	b.r	PROPN
ftr-429	64	57	.	.	PROPN
ftr-429	64	58	743	743	NUM
ftr-429	64	59	,	,	PUNCT
ftr-429	64	60	750	750	NUM
ftr-429	64	61	(	(	PUNCT
ftr-429	64	62	bankr	bankr	PROPN
ftr-429	64	63	.	.	PUNCT
ftr-429	65	1	d.	d.	PROPN
ftr-429	65	2	mass	mass	PROPN
ftr-429	65	3	.	.	PROPN
ftr-429	65	4	1981	1981	NUM
ftr-429	65	5	)	)	PUNCT
ftr-429	65	6	;	;	PUNCT
ftr-429	65	7	in	in	ADP
ftr-429	65	8	re	re	NOUN
ftr-429	65	9	river	river	PROPN
ftr-429	65	10	village	village	NOUN
ftr-429	65	11	assocs	assocs	PROPN
ftr-429	65	12	.	.	PROPN
ftr-429	65	13	,	,	PUNCT
ftr-429	65	14	181	181	NUM
ftr-429	65	15	b.r	b.r	PROPN
ftr-429	65	16	.	.	PROPN
ftr-429	65	17	795	795	NUM
ftr-429	65	18	,	,	PUNCT
ftr-429	65	19	805	805	NUM
ftr-429	65	20	(	(	PUNCT
ftr-429	65	21	e.d	e.d	PROPN
ftr-429	65	22	.	.	PROPN
ftr-429	65	23	pa	pa	PROPN
ftr-429	65	24	.	.	PROPN
ftr-429	65	25	1995	1995	NUM
ftr-429	65	26	)	)	PUNCT
ftr-429	65	27	.	.	PUNCT
ftr-429	66	1	7	7	X
ftr-429	66	2	.	.	X
ftr-429	66	3	from	from	ADP
ftr-429	66	4	a	a	DET
ftr-429	66	5	financial	financial	ADJ
ftr-429	66	6	accounting	accounting	NOUN
ftr-429	66	7	prospective	prospective	ADJ
ftr-429	66	8	,	,	PUNCT
ftr-429	66	9	the	the	DET
ftr-429	66	10	cash	cash	NOUN
ftr-429	66	11	method	method	NOUN
ftr-429	66	12	of	of	ADP
ftr-429	66	13	accounting	accounting	NOUN
ftr-429	66	14	does	do	AUX
ftr-429	66	15	not	not	PART
ftr-429	66	16	paint	paint	VERB
ftr-429	66	17	an	an	DET
ftr-429	66	18	accurate	accurate	ADJ
ftr-429	66	19	picture	picture	NOUN
ftr-429	66	20	of	of	ADP
ftr-429	66	21	the	the	DET
ftr-429	66	22	taxpayer	taxpayer	NOUN
ftr-429	66	23	's	's	PART
ftr-429	66	24	net	net	ADJ
ftr-429	66	25	income	income	NOUN
ftr-429	66	26	for	for	ADP
ftr-429	66	27	an	an	DET
ftr-429	66	28	accounting	accounting	NOUN
ftr-429	66	29	period	period	NOUN
ftr-429	66	30	.	.	PUNCT
ftr-429	67	1	instead	instead	ADV
ftr-429	67	2	,	,	PUNCT
ftr-429	67	3	financial	financial	ADJ
ftr-429	67	4	reporting	reporting	NOUN
ftr-429	67	5	is	be	AUX
ftr-429	67	6	governed	govern	VERB
ftr-429	67	7	by	by	ADP
ftr-429	67	8	the	the	DET
ftr-429	67	9	accrual	accrual	ADJ
ftr-429	67	10	method	method	NOUN
ftr-429	67	11	of	of	ADP
ftr-429	67	12	accounting	accounting	NOUN
ftr-429	67	13	,	,	PUNCT
ftr-429	67	14	under	under	ADP
ftr-429	67	15	which	which	PRON
ftr-429	67	16	an	an	DET
ftr-429	67	17	attempt	attempt	NOUN
ftr-429	67	18	is	be	AUX
ftr-429	67	19	made	make	VERB
ftr-429	67	20	to	to	PART
ftr-429	67	21	match	match	VERB
ftr-429	67	22	expenses	expense	NOUN
ftr-429	67	23	to	to	ADP
ftr-429	67	24	the	the	DET
ftr-429	67	25	revenues	revenue	NOUN
ftr-429	67	26	generated	generate	VERB
ftr-429	67	27	thereby	thereby	ADV
ftr-429	67	28	.	.	PUNCT
ftr-429	68	1	see	see	VERB
ftr-429	68	2	shalala	shalala	PROPN
ftr-429	68	3	v.	v.	ADP
ftr-429	68	4	guernsey	guernsey	PROPN
ftr-429	68	5	mem'l	mem'l	NOUN
ftr-429	68	6	hosp	hosp	PROPN
ftr-429	68	7	.	.	PUNCT
ftr-429	69	1	,	,	PUNCT
ftr-429	69	2	514	514	NUM
ftr-429	69	3	u.s	u.s	PROPN
ftr-429	69	4	.	.	PROPN
ftr-429	69	5	87	87	NUM
ftr-429	69	6	,	,	PUNCT
ftr-429	69	7	104	104	NUM
ftr-429	69	8	(	(	PUNCT
ftr-429	69	9	1995	1995	NUM
ftr-429	69	10	)	)	PUNCT
ftr-429	69	11	(	(	PUNCT
ftr-429	69	12	recognizing	recognize	VERB
ftr-429	69	13	that	that	SCONJ
ftr-429	69	14	there	there	PRON
ftr-429	69	15	are	be	VERB
ftr-429	69	16	many	many	ADJ
ftr-429	69	17	different	different	ADJ
ftr-429	69	18	forms	form	NOUN
ftr-429	69	19	of	of	ADP
ftr-429	69	20	the	the	DET
ftr-429	69	21	accrual	accrual	ADJ
ftr-429	69	22	method	method	NOUN
ftr-429	69	23	)	)	PUNCT
ftr-429	69	24	.	.	PUNCT
ftr-429	70	1	in	in	ADP
ftr-429	70	2	its	its	PRON
ftr-429	70	3	purest	pure	ADJ
ftr-429	70	4	form	form	NOUN
ftr-429	70	5	,	,	PUNCT
ftr-429	70	6	the	the	DET
ftr-429	70	7	cash	cash	NOUN
ftr-429	70	8	method	method	NOUN
ftr-429	70	9	of	of	ADP
ftr-429	70	10	accounting	accounting	NOUN
ftr-429	70	11	requires	require	VERB
ftr-429	70	12	recognition	recognition	NOUN
ftr-429	70	13	of	of	ADP
ftr-429	70	14	income	income	NOUN
ftr-429	70	15	and	and	CCONJ
ftr-429	70	16	allows	allow	VERB
ftr-429	70	17	deduction	deduction	NOUN
ftr-429	70	18	of	of	ADP
ftr-429	70	19	expenses	expense	NOUN
ftr-429	70	20	only	only	ADV
ftr-429	70	21	when	when	SCONJ
ftr-429	70	22	received	receive	VERB
ftr-429	70	23	or	or	CCONJ
ftr-429	70	24	paid	pay	VERB
ftr-429	70	25	.	.	PUNCT
ftr-429	71	1	there	there	PRON
ftr-429	71	2	is	be	VERB
ftr-429	71	3	no	no	DET
ftr-429	71	4	attempt	attempt	NOUN
ftr-429	71	5	to	to	PART
ftr-429	71	6	match	match	VERB
ftr-429	71	7	expenses	expense	NOUN
ftr-429	71	8	to	to	ADP
ftr-429	71	9	the	the	DET
ftr-429	71	10	accounting	accounting	NOUN
ftr-429	71	11	period	period	NOUN
ftr-429	71	12	in	in	ADP
ftr-429	71	13	which	which	PRON
ftr-429	71	14	the	the	DET
ftr-429	71	15	income	income	NOUN
ftr-429	71	16	generated	generate	VERB
ftr-429	71	17	by	by	ADP
ftr-429	71	18	the	the	DET
ftr-429	71	19	expense	expense	NOUN
ftr-429	71	20	is	be	AUX
ftr-429	71	21	earned	earn	VERB
ftr-429	71	22	.	.	PUNCT
ftr-429	72	1	see	see	VERB
ftr-429	72	2	fong	fong	PROPN
ftr-429	72	3	v.	v.	PROPN
ftr-429	72	4	commissioner	commissioner	PROPN
ftr-429	72	5	,	,	PUNCT
ftr-429	72	6	48	48	NUM
ftr-429	72	7	t.c	t.c	PROPN
ftr-429	72	8	.	.	PROPN
ftr-429	72	9	memo	memo	NOUN
ftr-429	72	10	(	(	PUNCT
ftr-429	72	11	cch	cch	PROPN
ftr-429	72	12	)	)	PUNCT
ftr-429	72	13	689	689	NUM
ftr-429	72	14	,	,	PUNCT
ftr-429	72	15	716	716	NUM
ftr-429	72	16	,	,	PUNCT
ftr-429	72	17	t.c	t.c	PROPN
ftr-429	72	18	.	.	PROPN
ftr-429	72	19	memo	memo	NOUN
ftr-429	72	20	(	(	PUNCT
ftr-429	72	21	p	p	NOUN
ftr-429	72	22	-	-	PUNCT
ftr-429	72	23	h	h	NOUN
ftr-429	72	24	)	)	PUNCT
ftr-429	72	25	84,402	84,402	NUM
ftr-429	72	26	,	,	PUNCT
ftr-429	72	27	84	84	NUM
ftr-429	72	28	-	-	SYM
ftr-429	72	29	1590	1590	NUM
ftr-429	72	30	(	(	PUNCT
ftr-429	72	31	1984	1984	NUM
ftr-429	72	32	)	)	PUNCT
ftr-429	72	33	(	(	PUNCT
ftr-429	72	34	"	"	PUNCT
ftr-429	72	35	respondent	respondent	NOUN
ftr-429	72	36	seizes	seize	VERB
ftr-429	72	37	upon	upon	SCONJ
ftr-429	72	38	mr	mr	PROPN
ftr-429	72	39	.	.	PROPN
ftr-429	72	40	grays	gray	NOUN
ftr-429	72	41	testimony	testimony	NOUN
ftr-429	72	42	that	that	SCONJ
ftr-429	72	43	the	the	DET
ftr-429	72	44	cash	cash	NOUN
ftr-429	72	45	method	method	NOUN
ftr-429	72	46	did	do	AUX
ftr-429	72	47	not	not	PART
ftr-429	72	48	accurately	accurately	ADV
ftr-429	72	49	match	match	VERB
ftr-429	72	50	income	income	NOUN
ftr-429	72	51	and	and	CCONJ
ftr-429	72	52	expenses	expense	NOUN
ftr-429	72	53	pertaining	pertain	VERB
ftr-429	72	54	to	to	ADP
ftr-429	72	55	any	any	DET
ftr-429	72	56	given	give	VERB
ftr-429	72	57	year	year	NOUN
ftr-429	72	58	.	.	PUNCT
ftr-429	73	1	respondent	respondent	NOUN
ftr-429	73	2	's	's	PART
ftr-429	73	3	argument	argument	NOUN
ftr-429	73	4	is	be	AUX
ftr-429	73	5	misplaced	misplace	VERB
ftr-429	73	6	.	.	PUNCT
ftr-429	74	1	such	such	ADJ
ftr-429	74	2	matching	matching	NOUN
ftr-429	74	3	is	be	AUX
ftr-429	74	4	the	the	DET
ftr-429	74	5	purpose	purpose	NOUN
ftr-429	74	6	of	of	ADP
ftr-429	74	7	accrual	accrual	ADJ
ftr-429	74	8	basis	basis	NOUN
ftr-429	74	9	accounting	accounting	NOUN
ftr-429	74	10	and	and	CCONJ
ftr-429	74	11	not	not	PART
ftr-429	74	12	of	of	ADP
ftr-429	74	13	the	the	DET
ftr-429	74	14	cash	cash	NOUN
ftr-429	74	15	method	method	NOUN
ftr-429	74	16	.	.	PUNCT
ftr-429	75	1	"	"	PUNCT
ftr-429	75	2	)	)	PUNCT
ftr-429	75	3	.	.	PUNCT
ftr-429	76	1	many	many	ADJ
ftr-429	76	2	courts	court	NOUN
ftr-429	76	3	have	have	AUX
ftr-429	76	4	recognized	recognize	VERB
ftr-429	76	5	that	that	SCONJ
ftr-429	76	6	the	the	DET
ftr-429	76	7	cash	cash	NOUN
ftr-429	76	8	method	method	NOUN
ftr-429	76	9	distorts	distort	VERB
ftr-429	76	10	the	the	DET
ftr-429	76	11	taxpayer	taxpayer	NOUN
ftr-429	76	12	's	's	PART
ftr-429	76	13	true	true	ADJ
ftr-429	76	14	accounting	accounting	NOUN
ftr-429	76	15	position	position	NOUN
ftr-429	76	16	,	,	PUNCT
ftr-429	76	17	but	but	CCONJ
ftr-429	76	18	is	be	AUX
ftr-429	76	19	permitted	permit	VERB
ftr-429	76	20	for	for	ADP
ftr-429	76	21	tax	tax	NOUN
ftr-429	76	22	accounting	accounting	NOUN
ftr-429	76	23	purposes	purpose	NOUN
ftr-429	76	24	for	for	ADP
ftr-429	76	25	ease	ease	NOUN
ftr-429	76	26	of	of	ADP
ftr-429	76	27	administration	administration	NOUN
ftr-429	76	28	.	.	PUNCT
ftr-429	77	1	see	see	VERB
ftr-429	77	2	e.g.	e.g.	ADV
ftr-429	77	3	,	,	PUNCT
ftr-429	77	4	zaninovich	zaninovich	PROPN
ftr-429	77	5	v.	v.	PRON
ftr-429	77	6	commissioner	commissioner	NOUN
ftr-429	77	7	,	,	PUNCT
ftr-429	77	8	616	616	NUM
ftr-429	77	9	f.2d	f.2d	NUM
ftr-429	77	10	429	429	NUM
ftr-429	77	11	(	(	PUNCT
ftr-429	77	12	9th	9th	ADJ
ftr-429	77	13	cir	cir	NOUN
ftr-429	77	14	.	.	PUNCT
ftr-429	77	15	1980	1980	NUM
ftr-429	77	16	)	)	PUNCT
ftr-429	77	17	.	.	PUNCT
ftr-429	78	1	in	in	ADP
ftr-429	78	2	zaninovich	zaninovich	NUM
ftr-429	78	3	,	,	PUNCT
ftr-429	78	4	the	the	DET
ftr-429	78	5	ninth	ninth	ADJ
ftr-429	78	6	circuit	circuit	NOUN
ftr-429	78	7	allowed	allow	VERB
ftr-429	78	8	a	a	DET
ftr-429	78	9	cash	cash	NOUN
ftr-429	78	10	[	[	X
ftr-429	78	11	vol	vol	NOUN
ftr-429	78	12	.	.	PUNCT
ftr-429	78	13	5:3	5:3	NUM
ftr-429	78	14	avoiding	avoid	VERB
ftr-429	78	15	phantom	phantom	ADJ
ftr-429	78	16	income	income	NOUN
ftr-429	78	17	in	in	ADP
ftr-429	78	18	bankruptcy	bankruptcy	NOUN
ftr-429	78	19	cases	case	NOUN
ftr-429	78	20	deserves	deserve	VERB
ftr-429	78	21	special	special	ADJ
ftr-429	78	22	relief	relief	NOUN
ftr-429	78	23	.	.	PUNCT
ftr-429	79	1	bankruptcy	bankruptcy	NOUN
ftr-429	79	2	debtors	debtor	NOUN
ftr-429	79	3	are	be	AUX
ftr-429	79	4	often	often	ADV
ftr-429	79	5	unable	unable	ADJ
ftr-429	79	6	to	to	PART
ftr-429	79	7	control	control	VERB
ftr-429	79	8	the	the	DET
ftr-429	79	9	timing	timing	NOUN
ftr-429	79	10	of	of	ADP
ftr-429	79	11	pre	pre	ADJ
ftr-429	79	12	-	-	ADJ
ftr-429	79	13	petition	petition	NOUN
ftr-429	79	14	payments	payment	NOUN
ftr-429	79	15	.	.	PUNCT
ftr-429	80	1	indeed	indeed	ADV
ftr-429	80	2	,	,	PUNCT
ftr-429	80	3	the	the	DET
ftr-429	80	4	debtor	debtor	NOUN
ftr-429	80	5	's	's	PART
ftr-429	80	6	only	only	ADJ
ftr-429	80	7	real	real	ADJ
ftr-429	80	8	control	control	NOUN
ftr-429	80	9	is	be	AUX
ftr-429	80	10	its	its	PRON
ftr-429	80	11	right	right	NOUN
ftr-429	80	12	to	to	PART
ftr-429	80	13	propose	propose	VERB
ftr-429	80	14	a	a	DET
ftr-429	80	15	plan	plan	NOUN
ftr-429	80	16	of	of	ADP
ftr-429	80	17	reorganization	reorganization	NOUN
ftr-429	80	18	during	during	ADP
ftr-429	80	19	the	the	DET
ftr-429	80	20	exclusivity	exclusivity	NOUN
ftr-429	80	21	period.8	period.8	NOUN
ftr-429	80	22	in	in	ADP
ftr-429	80	23	many	many	ADJ
ftr-429	80	24	cases	case	NOUN
ftr-429	80	25	,	,	PUNCT
ftr-429	80	26	that	that	DET
ftr-429	80	27	control	control	NOUN
ftr-429	80	28	is	be	AUX
ftr-429	80	29	illusory	illusory	ADJ
ftr-429	80	30	because	because	SCONJ
ftr-429	80	31	the	the	DET
ftr-429	80	32	debtor	debtor	NOUN
ftr-429	80	33	is	be	AUX
ftr-429	80	34	simply	simply	ADV
ftr-429	80	35	not	not	PART
ftr-429	80	36	in	in	ADP
ftr-429	80	37	a	a	DET
ftr-429	80	38	position	position	NOUN
ftr-429	80	39	to	to	PART
ftr-429	80	40	propose	propose	VERB
ftr-429	80	41	a	a	DET
ftr-429	80	42	confirmable	confirmable	ADJ
ftr-429	80	43	plan	plan	NOUN
ftr-429	80	44	during	during	ADP
ftr-429	80	45	the	the	DET
ftr-429	80	46	first	first	ADJ
ftr-429	80	47	tax	tax	NOUN
ftr-429	80	48	year	year	NOUN
ftr-429	80	49	in	in	ADP
ftr-429	80	50	which	which	PRON
ftr-429	80	51	its	its	PRON
ftr-429	80	52	bankruptcy	bankruptcy	NOUN
ftr-429	80	53	case	case	NOUN
ftr-429	80	54	is	be	AUX
ftr-429	80	55	filed	file	VERB
ftr-429	80	56	.	.	PUNCT
ftr-429	81	1	the	the	DET
ftr-429	81	2	bankruptcy	bankruptcy	NOUN
ftr-429	81	3	laws	law	NOUN
ftr-429	81	4	prohibit	prohibit	VERB
ftr-429	81	5	the	the	DET
ftr-429	81	6	debtor	debtor	NOUN
ftr-429	81	7	from	from	ADP
ftr-429	81	8	paying	pay	VERB
ftr-429	81	9	pre	pre	ADJ
ftr-429	81	10	-	-	NOUN
ftr-429	81	11	petition	petition	NOUN
ftr-429	81	12	claims	claim	NOUN
ftr-429	81	13	prior	prior	ADV
ftr-429	81	14	to	to	PART
ftr-429	81	15	plan	plan	VERB
ftr-429	81	16	confirmation	confirmation	NOUN
ftr-429	81	17	in	in	ADP
ftr-429	81	18	order	order	NOUN
ftr-429	81	19	to	to	PART
ftr-429	81	20	assure	assure	VERB
ftr-429	81	21	ratable	ratable	ADJ
ftr-429	81	22	distributions	distribution	NOUN
ftr-429	81	23	to	to	PART
ftr-429	81	24	similarly	similarly	ADV
ftr-429	81	25	situated	situate	VERB
ftr-429	81	26	creditors	creditor	NOUN
ftr-429	81	27	,	,	PUNCT
ftr-429	81	28	and	and	CCONJ
ftr-429	81	29	to	to	PART
ftr-429	81	30	assure	assure	VERB
ftr-429	81	31	fair	fair	ADJ
ftr-429	81	32	creditor	creditor	NOUN
ftr-429	81	33	treatment	treatment	NOUN
ftr-429	81	34	through	through	ADP
ftr-429	81	35	the	the	DET
ftr-429	81	36	plan	plan	NOUN
ftr-429	81	37	confirmation	confirmation	NOUN
ftr-429	81	38	process	process	NOUN
ftr-429	81	39	.	.	PUNCT
ftr-429	82	1	the	the	DET
ftr-429	82	2	restrictions	restriction	NOUN
ftr-429	82	3	on	on	ADP
ftr-429	82	4	pre	pre	ADJ
ftr-429	82	5	-	-	NOUN
ftr-429	82	6	petition	petition	NOUN
ftr-429	82	7	claim	claim	NOUN
ftr-429	82	8	payment	payment	NOUN
ftr-429	82	9	are	be	AUX
ftr-429	82	10	not	not	PART
ftr-429	82	11	designed	design	VERB
ftr-429	82	12	to	to	PART
ftr-429	82	13	benefit	benefit	VERB
ftr-429	82	14	the	the	DET
ftr-429	82	15	debtor	debtor	NOUN
ftr-429	82	16	but	but	CCONJ
ftr-429	82	17	to	to	PART
ftr-429	82	18	protect	protect	VERB
ftr-429	82	19	creditors	creditor	NOUN
ftr-429	82	20	.	.	PUNCT
ftr-429	83	1	the	the	DET
ftr-429	83	2	debtor	debtor	NOUN
ftr-429	83	3	does	do	AUX
ftr-429	83	4	not	not	PART
ftr-429	83	5	elect	elect	VERB
ftr-429	83	6	to	to	PART
ftr-429	83	7	take	take	VERB
ftr-429	83	8	advantage	advantage	NOUN
ftr-429	83	9	of	of	ADP
ftr-429	83	10	the	the	DET
ftr-429	83	11	restriction	restriction	NOUN
ftr-429	83	12	for	for	ADP
ftr-429	83	13	its	its	PRON
ftr-429	83	14	own	own	ADJ
ftr-429	83	15	benefit	benefit	NOUN
ftr-429	83	16	.	.	PUNCT
ftr-429	84	1	because	because	SCONJ
ftr-429	84	2	the	the	DET
ftr-429	84	3	restriction	restriction	NOUN
ftr-429	84	4	is	be	AUX
ftr-429	84	5	imposed	impose	VERB
ftr-429	84	6	on	on	ADP
ftr-429	84	7	the	the	DET
ftr-429	84	8	debtor	debtor	NOUN
ftr-429	84	9	,	,	PUNCT
ftr-429	84	10	the	the	DET
ftr-429	84	11	restriction	restriction	NOUN
ftr-429	84	12	on	on	ADP
ftr-429	84	13	creditor	creditor	NOUN
ftr-429	84	14	payments	payment	NOUN
ftr-429	84	15	should	should	AUX
ftr-429	84	16	not	not	PART
ftr-429	84	17	come	come	VERB
ftr-429	84	18	at	at	ADP
ftr-429	84	19	a	a	DET
ftr-429	84	20	tax	tax	NOUN
ftr-429	84	21	cost	cost	NOUN
ftr-429	84	22	to	to	ADP
ftr-429	84	23	the	the	DET
ftr-429	84	24	debtor	debtor	NOUN
ftr-429	84	25	.	.	PUNCT
ftr-429	85	1	while	while	SCONJ
ftr-429	85	2	the	the	DET
ftr-429	85	3	accounting	accounting	NOUN
ftr-429	85	4	method	method	NOUN
ftr-429	85	5	distortion	distortion	NOUN
ftr-429	85	6	has	have	VERB
ftr-429	85	7	the	the	DET
ftr-429	85	8	most	most	ADV
ftr-429	85	9	severe	severe	ADJ
ftr-429	85	10	impact	impact	NOUN
ftr-429	85	11	on	on	ADP
ftr-429	85	12	cash	cash	NOUN
ftr-429	85	13	method	method	NOUN
ftr-429	85	14	taxpayers	taxpayer	NOUN
ftr-429	85	15	,	,	PUNCT
ftr-429	85	16	accrual	accrual	ADJ
ftr-429	85	17	method	method	NOUN
ftr-429	85	18	taxpayers	taxpayer	NOUN
ftr-429	85	19	are	be	AUX
ftr-429	85	20	also	also	ADV
ftr-429	85	21	affected	affect	VERB
ftr-429	85	22	.	.	PUNCT
ftr-429	86	1	the	the	DET
ftr-429	86	2	accrual	accrual	ADJ
ftr-429	86	3	method9	method9	NOUN
ftr-429	86	4	of	of	ADP
ftr-429	86	5	tax	tax	NOUN
ftr-429	86	6	accounting	accounting	NOUN
ftr-429	86	7	is	be	AUX
ftr-429	86	8	not	not	PART
ftr-429	86	9	a	a	DET
ftr-429	86	10	purely	purely	ADV
ftr-429	86	11	accrual	accrual	ADJ
ftr-429	86	12	system	system	NOUN
ftr-429	86	13	.	.	PUNCT
ftr-429	87	1	it	it	PRON
ftr-429	87	2	is	be	AUX
ftr-429	87	3	a	a	DET
ftr-429	87	4	hybrid	hybrid	ADJ
ftr-429	87	5	system	system	NOUN
ftr-429	87	6	method	method	NOUN
ftr-429	87	7	taxpayer	taxpayer	NOUN
ftr-429	87	8	to	to	PART
ftr-429	87	9	deduct	deduct	VERB
ftr-429	87	10	pre	pre	ADJ
ftr-429	87	11	-	-	ADJ
ftr-429	87	12	paid	pay	VERB
ftr-429	87	13	rent	rent	NOUN
ftr-429	87	14	which	which	PRON
ftr-429	87	15	extended	extend	VERB
ftr-429	87	16	eleven	eleven	NUM
ftr-429	87	17	months	month	NOUN
ftr-429	87	18	beyond	beyond	ADP
ftr-429	87	19	the	the	DET
ftr-429	87	20	end	end	NOUN
ftr-429	87	21	of	of	ADP
ftr-429	87	22	the	the	DET
ftr-429	87	23	year	year	NOUN
ftr-429	87	24	of	of	ADP
ftr-429	87	25	payment	payment	NOUN
ftr-429	87	26	for	for	ADP
ftr-429	87	27	ease	ease	NOUN
ftr-429	87	28	of	of	ADP
ftr-429	87	29	administration	administration	NOUN
ftr-429	87	30	,	,	PUNCT
ftr-429	87	31	even	even	ADV
ftr-429	87	32	though	though	SCONJ
ftr-429	87	33	the	the	DET
ftr-429	87	34	expense	expense	NOUN
ftr-429	87	35	does	do	AUX
ftr-429	87	36	not	not	PART
ftr-429	87	37	properly	properly	ADV
ftr-429	87	38	match	match	VERB
ftr-429	87	39	revenues	revenue	NOUN
ftr-429	87	40	.	.	PUNCT
ftr-429	88	1	"	"	PUNCT
ftr-429	88	2	moreover	moreover	ADV
ftr-429	88	3	,	,	PUNCT
ftr-429	88	4	if	if	SCONJ
ftr-429	88	5	there	there	PRON
ftr-429	88	6	was	be	VERB
ftr-429	88	7	a	a	DET
ftr-429	88	8	distortion	distortion	NOUN
ftr-429	88	9	of	of	ADP
ftr-429	88	10	income	income	NOUN
ftr-429	88	11	in	in	ADP
ftr-429	88	12	every	every	DET
ftr-429	88	13	situation	situation	NOUN
ftr-429	88	14	in	in	ADP
ftr-429	88	15	which	which	PRON
ftr-429	88	16	an	an	DET
ftr-429	88	17	accounting	accounting	NOUN
ftr-429	88	18	method	method	NOUN
ftr-429	88	19	did	do	AUX
ftr-429	88	20	not	not	PART
ftr-429	88	21	precisely	precisely	ADV
ftr-429	88	22	match	match	VERB
ftr-429	88	23	items	item	NOUN
ftr-429	88	24	of	of	ADP
ftr-429	88	25	expense	expense	NOUN
ftr-429	88	26	and	and	CCONJ
ftr-429	88	27	income	income	NOUN
ftr-429	88	28	,	,	PUNCT
ftr-429	88	29	the	the	DET
ftr-429	88	30	cash	cash	NOUN
ftr-429	88	31	basis	basis	NOUN
ftr-429	88	32	method	method	NOUN
ftr-429	88	33	would	would	AUX
ftr-429	88	34	not	not	PART
ftr-429	88	35	be	be	AUX
ftr-429	88	36	a	a	DET
ftr-429	88	37	permissible	permissible	ADJ
ftr-429	88	38	method	method	NOUN
ftr-429	88	39	of	of	ADP
ftr-429	88	40	accounting	accounting	NOUN
ftr-429	88	41	,	,	PUNCT
ftr-429	88	42	as	as	SCONJ
ftr-429	88	43	a	a	DET
ftr-429	88	44	certain	certain	ADJ
ftr-429	88	45	degree	degree	NOUN
ftr-429	88	46	of	of	ADP
ftr-429	88	47	imprecision	imprecision	NOUN
ftr-429	88	48	is	be	AUX
ftr-429	88	49	built	build	VERB
ftr-429	88	50	into	into	ADP
ftr-429	88	51	the	the	DET
ftr-429	88	52	method	method	NOUN
ftr-429	88	53	.	.	PUNCT
ftr-429	88	54	"	"	PUNCT
ftr-429	89	1	i	i	PRON
ftr-429	89	2	d.	d.	PROPN
ftr-429	89	3	at	at	ADP
ftr-429	89	4	432	432	NUM
ftr-429	89	5	.	.	PUNCT
ftr-429	90	1	see	see	VERB
ftr-429	90	2	also	also	ADV
ftr-429	90	3	,	,	PUNCT
ftr-429	90	4	bonaire	bonaire	PROPN
ftr-429	90	5	dev	dev	PROPN
ftr-429	90	6	.	.	PROPN
ftr-429	90	7	co.	co.	PROPN
ftr-429	91	1	v.	v.	PROPN
ftr-429	91	2	commissioner	commissioner	PROPN
ftr-429	91	3	,	,	PUNCT
ftr-429	91	4	679	679	NUM
ftr-429	91	5	f.2d	f.2d	NOUN
ftr-429	91	6	159	159	NUM
ftr-429	91	7	,	,	PUNCT
ftr-429	91	8	162	162	NUM
ftr-429	91	9	(	(	PUNCT
ftr-429	91	10	9th	9th	ADJ
ftr-429	91	11	cir	cir	NOUN
ftr-429	91	12	.	.	PROPN
ftr-429	91	13	1982	1982	NUM
ftr-429	91	14	)	)	PUNCT
ftr-429	91	15	(	(	PUNCT
ftr-429	91	16	stating	state	VERB
ftr-429	91	17	that	that	SCONJ
ftr-429	91	18	"	"	PUNCT
ftr-429	91	19	we	we	PRON
ftr-429	91	20	also	also	ADV
ftr-429	91	21	recognized	recognize	VERB
ftr-429	91	22	[	[	X
ftr-429	91	23	in	in	ADP
ftr-429	91	24	zaninovich	zaninovich	ADP
ftr-429	91	25	]	]	PUNCT
ftr-429	91	26	that	that	DET
ftr-429	91	27	proration	proration	NOUN
ftr-429	91	28	was	be	AUX
ftr-429	91	29	not	not	PART
ftr-429	91	30	needed	need	VERB
ftr-429	91	31	to	to	PART
ftr-429	91	32	reflect	reflect	VERB
ftr-429	91	33	income	income	NOUN
ftr-429	91	34	fairly	fairly	ADV
ftr-429	91	35	,	,	PUNCT
ftr-429	91	36	because	because	SCONJ
ftr-429	91	37	the	the	DET
ftr-429	91	38	distortion	distortion	NOUN
ftr-429	91	39	was	be	AUX
ftr-429	91	40	simply	simply	ADV
ftr-429	91	41	the	the	DET
ftr-429	91	42	imprecision	imprecision	NOUN
ftr-429	91	43	built	build	VERB
ftr-429	91	44	into	into	ADP
ftr-429	91	45	the	the	DET
ftr-429	91	46	cash	cash	NOUN
ftr-429	91	47	method	method	NOUN
ftr-429	91	48	,	,	PUNCT
ftr-429	91	49	which	which	PRON
ftr-429	91	50	does	do	AUX
ftr-429	91	51	not	not	PART
ftr-429	91	52	precisely	precisely	ADV
ftr-429	91	53	match	match	VERB
ftr-429	91	54	items	item	NOUN
ftr-429	91	55	of	of	ADP
ftr-429	91	56	expense	expense	NOUN
ftr-429	91	57	and	and	CCONJ
ftr-429	91	58	income	income	NOUN
ftr-429	91	59	"	"	PUNCT
ftr-429	91	60	)	)	PUNCT
ftr-429	91	61	;	;	PUNCT
ftr-429	91	62	osterloh	osterloh	PROPN
ftr-429	91	63	v.	v.	ADP
ftr-429	91	64	lucas	lucas	PROPN
ftr-429	91	65	,	,	PUNCT
ftr-429	91	66	37	37	NUM
ftr-429	91	67	f.2d	f.2d	NOUN
ftr-429	91	68	277	277	NUM
ftr-429	91	69	,	,	PUNCT
ftr-429	91	70	278	278	NUM
ftr-429	91	71	-	-	SYM
ftr-429	91	72	79	79	NUM
ftr-429	91	73	(	(	PUNCT
ftr-429	91	74	9th	9th	ADJ
ftr-429	91	75	cir	cir	NOUN
ftr-429	91	76	.	.	PUNCT
ftr-429	91	77	1930	1930	NUM
ftr-429	91	78	)	)	PUNCT
ftr-429	91	79	(	(	PUNCT
ftr-429	91	80	requiring	require	VERB
ftr-429	91	81	that	that	DET
ftr-429	91	82	method	method	NOUN
ftr-429	91	83	of	of	ADP
ftr-429	91	84	accounting	accounting	NOUN
ftr-429	91	85	shall	shall	AUX
ftr-429	91	86	clearly	clearly	ADV
ftr-429	91	87	reflect	reflect	VERB
ftr-429	91	88	income	income	NOUN
ftr-429	91	89	is	be	AUX
ftr-429	91	90	not	not	PART
ftr-429	91	91	absolute	absolute	ADJ
ftr-429	91	92	;	;	PUNCT
ftr-429	91	93	cash	cash	NOUN
ftr-429	91	94	method	method	NOUN
ftr-429	91	95	kept	keep	VERB
ftr-429	91	96	fairly	fairly	ADV
ftr-429	91	97	and	and	CCONJ
ftr-429	91	98	honestly	honestly	ADV
ftr-429	91	99	,	,	PUNCT
ftr-429	91	100	year	year	NOUN
ftr-429	91	101	after	after	ADP
ftr-429	91	102	year	year	NOUN
ftr-429	91	103	,	,	PUNCT
ftr-429	91	104	"	"	PUNCT
ftr-429	91	105	will	will	AUX
ftr-429	91	106	approximate	approximate	VERB
ftr-429	91	107	equality	equality	NOUN
ftr-429	91	108	as	as	ADV
ftr-429	91	109	nearly	nearly	ADV
ftr-429	91	110	as	as	SCONJ
ftr-429	91	111	we	we	PRON
ftr-429	91	112	can	can	AUX
ftr-429	91	113	hope	hope	VERB
ftr-429	91	114	for	for	ADP
ftr-429	91	115	in	in	ADP
ftr-429	91	116	the	the	DET
ftr-429	91	117	administration	administration	NOUN
ftr-429	91	118	of	of	ADP
ftr-429	91	119	a	a	DET
ftr-429	91	120	revenue	revenue	NOUN
ftr-429	91	121	law	law	NOUN
ftr-429	91	122	"	"	PUNCT
ftr-429	91	123	)	)	PUNCT
ftr-429	91	124	.	.	PUNCT
ftr-429	92	1	8	8	NUM
ftr-429	92	2	.	.	NOUN
ftr-429	92	3	11	11	NUM
ftr-429	92	4	u.s.c	u.s.c	NOUN
ftr-429	92	5	.	.	PUNCT
ftr-429	93	1	§	§	PROPN
ftr-429	93	2	1121(b	1121(b	NUM
ftr-429	93	3	)	)	PUNCT
ftr-429	93	4	.	.	PUNCT
ftr-429	94	1	the	the	DET
ftr-429	94	2	exclusivity	exclusivity	NOUN
ftr-429	94	3	period	period	NOUN
ftr-429	94	4	is	be	AUX
ftr-429	94	5	the	the	DET
ftr-429	94	6	120	120	NUM
ftr-429	94	7	day	day	NOUN
ftr-429	94	8	period	period	NOUN
ftr-429	94	9	following	follow	VERB
ftr-429	94	10	the	the	DET
ftr-429	94	11	filing	filing	NOUN
ftr-429	94	12	of	of	ADP
ftr-429	94	13	the	the	DET
ftr-429	94	14	bankruptcy	bankruptcy	NOUN
ftr-429	94	15	petition	petition	NOUN
ftr-429	94	16	during	during	ADP
ftr-429	94	17	which	which	PRON
ftr-429	94	18	only	only	ADV
ftr-429	94	19	the	the	DET
ftr-429	94	20	debtor	debtor	NOUN
ftr-429	94	21	may	may	AUX
ftr-429	94	22	file	file	VERB
ftr-429	94	23	a	a	DET
ftr-429	94	24	plan	plan	NOUN
ftr-429	94	25	of	of	ADP
ftr-429	94	26	reorganization	reorganization	NOUN
ftr-429	94	27	.	.	PUNCT
ftr-429	95	1	the	the	DET
ftr-429	95	2	exclusivity	exclusivity	NOUN
ftr-429	95	3	period	period	NOUN
ftr-429	95	4	is	be	AUX
ftr-429	95	5	extended	extend	VERB
ftr-429	95	6	for	for	ADP
ftr-429	95	7	an	an	DET
ftr-429	95	8	additional	additional	ADJ
ftr-429	95	9	60	60	NUM
ftr-429	95	10	days	day	NOUN
ftr-429	95	11	to	to	PART
ftr-429	95	12	obtain	obtain	VERB
ftr-429	95	13	confirmation	confirmation	NOUN
ftr-429	95	14	if	if	SCONJ
ftr-429	95	15	a	a	DET
ftr-429	95	16	plan	plan	NOUN
ftr-429	95	17	is	be	AUX
ftr-429	95	18	filed	file	VERB
ftr-429	95	19	during	during	ADP
ftr-429	95	20	the	the	DET
ftr-429	95	21	120	120	NUM
ftr-429	95	22	day	day	NOUN
ftr-429	95	23	period	period	NOUN
ftr-429	95	24	.	.	PUNCT
ftr-429	96	1	i	i	PRON
ftr-429	96	2	d.	d.	PROPN
ftr-429	96	3	§	§	PROPN
ftr-429	96	4	1121(c)(3	1121(c)(3	NUM
ftr-429	96	5	)	)	PUNCT
ftr-429	96	6	.	.	PUNCT
ftr-429	97	1	9	9	X
ftr-429	97	2	.	.	X
ftr-429	97	3	while	while	SCONJ
ftr-429	97	4	the	the	DET
ftr-429	97	5	cash	cash	NOUN
ftr-429	97	6	method	method	NOUN
ftr-429	97	7	is	be	AUX
ftr-429	97	8	inherently	inherently	ADV
ftr-429	97	9	imperfect	imperfect	ADJ
ftr-429	97	10	from	from	ADP
ftr-429	97	11	a	a	DET
ftr-429	97	12	financial	financial	ADJ
ftr-429	97	13	reporting	reporting	NOUN
ftr-429	97	14	prospective	prospective	ADJ
ftr-429	97	15	,	,	PUNCT
ftr-429	97	16	the	the	DET
ftr-429	97	17	accrual	accrual	ADJ
ftr-429	97	18	method	method	NOUN
ftr-429	97	19	of	of	ADP
ftr-429	97	20	accounting	accounting	NOUN
ftr-429	97	21	is	be	AUX
ftr-429	97	22	also	also	ADV
ftr-429	97	23	not	not	PART
ftr-429	97	24	a	a	DET
ftr-429	97	25	perfect	perfect	ADJ
ftr-429	97	26	science	science	NOUN
ftr-429	97	27	.	.	PUNCT
ftr-429	98	1	in	in	ADP
ftr-429	98	2	shalala	shalala	PROPN
ftr-429	98	3	,	,	PUNCT
ftr-429	98	4	the	the	DET
ftr-429	98	5	united	united	PROPN
ftr-429	98	6	states	states	PROPN
ftr-429	98	7	supreme	supreme	PROPN
ftr-429	98	8	court	court	PROPN
ftr-429	98	9	recognized	recognize	VERB
ftr-429	98	10	that	that	SCONJ
ftr-429	98	11	there	there	PRON
ftr-429	98	12	is	be	VERB
ftr-429	98	13	no	no	DET
ftr-429	98	14	single	single	ADJ
ftr-429	98	15	accrual	accrual	ADJ
ftr-429	98	16	method	method	NOUN
ftr-429	98	17	,	,	PUNCT
ftr-429	98	18	and	and	CCONJ
ftr-429	98	19	that	that	SCONJ
ftr-429	98	20	even	even	ADV
ftr-429	98	21	accepted	accept	VERB
ftr-429	98	22	accrual	accrual	ADJ
ftr-429	98	23	methods	method	NOUN
ftr-429	98	24	for	for	ADP
ftr-429	98	25	financial	financial	ADJ
ftr-429	98	26	reporting	reporting	NOUN
ftr-429	98	27	do	do	AUX
ftr-429	98	28	not	not	PART
ftr-429	98	29	bind	bind	VERB
ftr-429	98	30	the	the	DET
ftr-429	98	31	government	government	NOUN
ftr-429	98	32	in	in	ADP
ftr-429	98	33	collecting	collect	VERB
ftr-429	98	34	taxes	taxis	NOUN
ftr-429	98	35	from	from	ADP
ftr-429	98	36	accrual	accrual	ADJ
ftr-429	98	37	method	method	NOUN
ftr-429	98	38	taxpayers	taxpayer	NOUN
ftr-429	98	39	.	.	PUNCT
ftr-429	99	1	the	the	DET
ftr-429	99	2	shalala	shalala	PROPN
ftr-429	99	3	court	court	PROPN
ftr-429	99	4	stated	state	VERB
ftr-429	99	5	:	:	PUNCT
ftr-429	100	1	[	[	X
ftr-429	100	2	generallyaccepting	generallyaccepte	VERB
ftr-429	100	3	accounting	accounting	NOUN
ftr-429	100	4	principles	principle	NOUN
ftr-429	100	5	]	]	PUNCT
ftr-429	100	6	"	"	PUNCT
ftr-429	100	7	do[es	do[es	PROPN
ftr-429	100	8	]	]	PUNCT
ftr-429	100	9	not	not	PART
ftr-429	100	10	necessarilyparallel	necessarilyparallel	ADJ
ftr-429	100	11	economic	economic	ADJ
ftr-429	100	12	reality	reality	NOUN
ftr-429	100	13	.	.	PUNCT
ftr-429	100	14	"	"	PUNCT
ftr-429	101	1	financial	financial	ADJ
ftr-429	101	2	accounting	accounting	NOUN
ftr-429	101	3	is	be	AUX
ftr-429	101	4	not	not	PART
ftr-429	101	5	a	a	DET
ftr-429	101	6	science	science	NOUN
ftr-429	101	7	.	.	PUNCT
ftr-429	102	1	it	it	PRON
ftr-429	102	2	addresses	address	VERB
ftr-429	102	3	many	many	ADJ
ftr-429	102	4	questions	question	NOUN
ftr-429	102	5	as	as	ADP
ftr-429	102	6	to	to	ADP
ftr-429	102	7	which	which	PRON
ftr-429	102	8	the	the	DET
ftr-429	102	9	answers	answer	NOUN
ftr-429	102	10	are	be	AUX
ftr-429	102	11	uncertain	uncertain	ADJ
ftr-429	102	12	and	and	CCONJ
ftr-429	102	13	is	be	AUX
ftr-429	102	14	a	a	DET
ftr-429	102	15	"	"	PUNCT
ftr-429	102	16	process	process	NOUN
ftr-429	102	17	[	[	PUNCT
ftr-429	102	18	that	that	PRON
ftr-429	102	19	]	]	PUNCT
ftr-429	102	20	involves	involve	VERB
ftr-429	102	21	continuous	continuous	ADJ
ftr-429	102	22	judgments	judgment	NOUN
ftr-429	102	23	and	and	CCONJ
ftr-429	102	24	estimates	estimate	NOUN
ftr-429	102	25	.	.	PUNCT
ftr-429	102	26	"	"	PUNCT
ftr-429	103	1	in	in	ADP
ftr-429	103	2	guiding	guide	VERB
ftr-429	103	3	these	these	DET
ftr-429	103	4	judgments	judgment	NOUN
ftr-429	103	5	and	and	CCONJ
ftr-429	103	6	estimates	estimate	NOUN
ftr-429	103	7	,	,	PUNCT
ftr-429	103	8	"	"	PUNCT
ftr-429	103	9	financial	financial	ADJ
ftr-429	103	10	accounting	accounting	NOUN
ftr-429	103	11	has	have	VERB
ftr-429	103	12	as	as	ADP
ftr-429	103	13	its	its	PRON
ftr-429	103	14	foundation	foundation	NOUN
ftr-429	103	15	the	the	DET
ftr-429	103	16	principle	principle	NOUN
ftr-429	103	17	of	of	ADP
ftr-429	103	18	conservatism	conservatism	NOUN
ftr-429	103	19	,	,	PUNCT
ftr-429	103	20	with	with	ADP
ftr-429	103	21	its	its	PRON
ftr-429	103	22	corollary	corollary	NOUN
ftr-429	103	23	that	that	SCONJ
ftr-429	103	24	possible	possible	ADJ
ftr-429	103	25	errors	error	NOUN
ftr-429	103	26	in	in	ADP
ftr-429	103	27	measurement	measurement	NOUN
ftr-429	103	28	[	[	X
ftr-429	103	29	should	should	AUX
ftr-429	103	30	]	]	PART
ftr-429	103	31	be	be	AUX
ftr-429	103	32	in	in	ADP
ftr-429	103	33	the	the	DET
ftr-429	103	34	direction	direction	NOUN
ftr-429	103	35	of	of	ADP
ftr-429	103	36	understatement	understatement	NOUN
ftr-429	103	37	rather	rather	ADV
ftr-429	103	38	than	than	ADP
ftr-429	103	39	overstatement	overstatement	NOUN
ftr-429	103	40	of	of	ADP
ftr-429	103	41	net	net	ADJ
ftr-429	103	42	income	income	NOUN
ftr-429	103	43	and	and	CCONJ
ftr-429	103	44	net	net	ADJ
ftr-429	103	45	assets	asset	NOUN
ftr-429	103	46	.	.	PUNCT
ftr-429	103	47	"	"	PUNCT
ftr-429	104	1	this	this	DET
ftr-429	104	2	orientation	orientation	NOUN
ftr-429	104	3	may	may	AUX
ftr-429	104	4	be	be	AUX
ftr-429	104	5	consistent	consistent	ADJ
ftr-429	104	6	with	with	ADP
ftr-429	104	7	the	the	DET
ftr-429	104	8	objective	objective	NOUN
ftr-429	104	9	of	of	ADP
ftr-429	104	10	informing	inform	VERB
ftr-429	104	11	investors	investor	NOUN
ftr-429	104	12	,	,	PUNCT
ftr-429	104	13	but	but	CCONJ
ftr-429	104	14	it	it	PRON
ftr-429	104	15	still	still	ADV
ftr-429	104	16	serves	serve	VERB
ftr-429	104	17	the	the	DET
ftr-429	104	18	needs	need	NOUN
ftr-429	104	19	of	of	ADP
ftr-429	104	20	medicare	medicare	PROPN
ftr-429	104	21	20011	20011	NUM
ftr-429	104	22	florida	florida	PROPN
ftr-429	104	23	tax	tax	NOUN
ftr-429	104	24	review	review	NOUN
ftr-429	104	25	under	under	ADP
ftr-429	104	26	which	which	PRON
ftr-429	104	27	traditional	traditional	ADJ
ftr-429	104	28	accrual	accrual	ADJ
ftr-429	104	29	accounting	accounting	NOUN
ftr-429	104	30	methods	method	NOUN
ftr-429	104	31	are	be	AUX
ftr-429	104	32	used	use	VERB
ftr-429	104	33	for	for	ADP
ftr-429	104	34	some	some	DET
ftr-429	104	35	liabilities	liability	NOUN
ftr-429	104	36	and	and	CCONJ
ftr-429	104	37	modified	modify	VERB
ftr-429	104	38	cash	cash	NOUN
ftr-429	104	39	methods	method	NOUN
ftr-429	104	40	are	be	AUX
ftr-429	104	41	used	use	VERB
ftr-429	104	42	for	for	ADP
ftr-429	104	43	other	other	ADJ
ftr-429	104	44	liabilities	liability	NOUN
ftr-429	104	45	.	.	PUNCT
ftr-429	105	1	unlike	unlike	ADP
ftr-429	105	2	cash	cash	NOUN
ftr-429	105	3	method	method	NOUN
ftr-429	105	4	taxpayers	taxpayer	NOUN
ftr-429	105	5	,	,	PUNCT
ftr-429	105	6	accrual	accrual	ADJ
ftr-429	105	7	method	method	NOUN
ftr-429	105	8	taxpayers	taxpayer	NOUN
ftr-429	105	9	can	can	AUX
ftr-429	105	10	deduct	deduct	VERB
ftr-429	105	11	most	most	ADJ
ftr-429	105	12	trade	trade	NOUN
ftr-429	105	13	debts	debt	NOUN
ftr-429	105	14	when	when	SCONJ
ftr-429	105	15	incurred	incur	VERB
ftr-429	105	16	,	,	PUNCT
ftr-429	105	17	rather	rather	ADV
ftr-429	105	18	than	than	ADP
ftr-429	105	19	when	when	SCONJ
ftr-429	105	20	paid	pay	VERB
ftr-429	105	21	.	.	PUNCT
ftr-429	105	22	'	'	PUNCT
ftr-429	106	1	°	°	PROPN
ftr-429	106	2	obviously	obviously	ADV
ftr-429	106	3	,	,	PUNCT
ftr-429	106	4	there	there	PRON
ftr-429	106	5	is	be	VERB
ftr-429	106	6	no	no	DET
ftr-429	106	7	distortion	distortion	NOUN
ftr-429	106	8	of	of	ADP
ftr-429	106	9	an	an	DET
ftr-429	106	10	accounting	accounting	NOUN
ftr-429	106	11	method	method	NOUN
ftr-429	106	12	caused	cause	VERB
ftr-429	106	13	by	by	ADP
ftr-429	106	14	a	a	DET
ftr-429	106	15	payment	payment	NOUN
ftr-429	106	16	restriction	restriction	NOUN
ftr-429	106	17	where	where	SCONJ
ftr-429	106	18	the	the	DET
ftr-429	106	19	taxpayer	taxpayer	NOUN
ftr-429	106	20	can	can	AUX
ftr-429	106	21	deduct	deduct	VERB
ftr-429	106	22	the	the	DET
ftr-429	106	23	liability	liability	NOUN
ftr-429	106	24	without	without	ADP
ftr-429	106	25	making	make	VERB
ftr-429	106	26	payment	payment	NOUN
ftr-429	106	27	.	.	PUNCT
ftr-429	107	1	however	however	ADV
ftr-429	107	2	,	,	PUNCT
ftr-429	107	3	accrual	accrual	ADJ
ftr-429	107	4	method	method	NOUN
ftr-429	107	5	taxpayers	taxpayer	NOUN
ftr-429	107	6	can	can	AUX
ftr-429	107	7	not	not	PART
ftr-429	107	8	deduct	deduct	VERB
ftr-429	107	9	many	many	ADJ
ftr-429	107	10	liabilities	liability	NOUN
ftr-429	107	11	until	until	SCONJ
ftr-429	107	12	payment	payment	NOUN
ftr-429	107	13	is	be	AUX
ftr-429	107	14	made	make	VERB
ftr-429	107	15	.	.	PUNCT
ftr-429	108	1	for	for	ADP
ftr-429	108	2	example	example	NOUN
ftr-429	108	3	,	,	PUNCT
ftr-429	108	4	accrual	accrual	ADJ
ftr-429	108	5	method	method	NOUN
ftr-429	108	6	taxpayers	taxpayer	NOUN
ftr-429	108	7	may	may	AUX
ftr-429	108	8	deduct	deduct	VERB
ftr-429	108	9	liabilities	liability	NOUN
ftr-429	108	10	for	for	ADP
ftr-429	108	11	workers	worker	NOUN
ftr-429	108	12	'	'	PART
ftr-429	108	13	compensation	compensation	NOUN
ftr-429	108	14	,	,	PUNCT
ftr-429	108	15	torts	tort	NOUN
ftr-429	108	16	,	,	PUNCT
ftr-429	108	17	breaches	breach	NOUN
ftr-429	108	18	of	of	ADP
ftr-429	108	19	contract	contract	NOUN
ftr-429	108	20	,	,	PUNCT
ftr-429	108	21	violations	violation	NOUN
ftr-429	108	22	of	of	ADP
ftr-429	108	23	law	law	NOUN
ftr-429	108	24	,	,	PUNCT
ftr-429	108	25	rebates	rebate	NOUN
ftr-429	108	26	and	and	CCONJ
ftr-429	108	27	refunds	refund	NOUN
ftr-429	108	28	,	,	PUNCT
ftr-429	108	29	awards	award	NOUN
ftr-429	108	30	,	,	PUNCT
ftr-429	108	31	prizes	prize	NOUN
ftr-429	108	32	and	and	CCONJ
ftr-429	108	33	jackpots	jackpot	NOUN
ftr-429	108	34	,	,	PUNCT
ftr-429	108	35	insurance	insurance	NOUN
ftr-429	108	36	warranty	warranty	NOUN
ftr-429	108	37	and	and	CCONJ
ftr-429	108	38	service	service	NOUN
ftr-429	108	39	contracts	contract	NOUN
ftr-429	108	40	,	,	PUNCT
ftr-429	108	41	most	most	ADJ
ftr-429	108	42	taxes	taxis	NOUN
ftr-429	108	43	,	,	PUNCT
ftr-429	108	44	and	and	CCONJ
ftr-429	108	45	all	all	DET
ftr-429	108	46	other	other	ADJ
ftr-429	108	47	liabilities	liability	NOUN
ftr-429	108	48	for	for	ADP
ftr-429	108	49	which	which	PRON
ftr-429	108	50	an	an	DET
ftr-429	108	51	earlier	early	ADJ
ftr-429	108	52	deduction	deduction	NOUN
ftr-429	108	53	is	be	AUX
ftr-429	108	54	not	not	PART
ftr-429	108	55	specifically	specifically	ADV
ftr-429	108	56	permitted	permit	VERB
ftr-429	108	57	,	,	PUNCT
ftr-429	108	58	only	only	ADV
ftr-429	108	59	when	when	SCONJ
ftr-429	108	60	these	these	DET
ftr-429	108	61	liabilities	liability	NOUN
ftr-429	108	62	are	be	AUX
ftr-429	108	63	paid	pay	VERB
ftr-429	108	64	.	.	PUNCT
ftr-429	108	65	"	"	PUNCT
ftr-429	109	1	reimbursement	reimbursement	NOUN
ftr-429	109	2	and	and	CCONJ
ftr-429	109	3	its	its	PRON
ftr-429	109	4	mandate	mandate	NOUN
ftr-429	109	5	to	to	PART
ftr-429	109	6	avoid	avoid	VERB
ftr-429	109	7	cross	cross	ADJ
ftr-429	109	8	-	-	NOUN
ftr-429	109	9	subsidization	subsidization	ADJ
ftr-429	109	10	....	....	PUNCT
ftr-429	110	1	there	there	PRON
ftr-429	110	2	are	be	VERB
ftr-429	110	3	19	19	NUM
ftr-429	110	4	different	different	ADJ
ftr-429	110	5	gaap	gaap	NOUN
ftr-429	110	6	sources	source	NOUN
ftr-429	110	7	,	,	PUNCT
ftr-429	110	8	any	any	DET
ftr-429	110	9	number	number	NOUN
ftr-429	110	10	of	of	ADP
ftr-429	110	11	which	which	PRON
ftr-429	110	12	might	might	AUX
ftr-429	110	13	present	present	VERB
ftr-429	110	14	conflicting	conflicting	ADJ
ftr-429	110	15	treatments	treatment	NOUN
ftr-429	110	16	of	of	ADP
ftr-429	110	17	a	a	DET
ftr-429	110	18	particular	particular	ADJ
ftr-429	110	19	accounting	accounting	NOUN
ftr-429	110	20	question	question	NOUN
ftr-429	110	21	.	.	PUNCT
ftr-429	111	1	when	when	SCONJ
ftr-429	111	2	such	such	ADJ
ftr-429	111	3	conflicts	conflict	NOUN
ftr-429	111	4	arise	arise	VERB
ftr-429	111	5	,	,	PUNCT
ftr-429	111	6	the	the	DET
ftr-429	111	7	accountant	accountant	NOUN
ftr-429	111	8	is	be	AUX
ftr-429	111	9	directed	direct	VERB
ftr-429	111	10	to	to	PART
ftr-429	111	11	consult	consult	VERB
ftr-429	111	12	an	an	DET
ftr-429	111	13	elaborate	elaborate	ADJ
ftr-429	111	14	hierarchy	hierarchy	NOUN
ftr-429	111	15	of	of	ADP
ftr-429	111	16	gaap	gaap	NOUN
ftr-429	111	17	sources	source	NOUN
ftr-429	111	18	to	to	PART
ftr-429	111	19	determine	determine	VERB
ftr-429	111	20	which	which	DET
ftr-429	111	21	treatment	treatment	NOUN
ftr-429	111	22	to	to	PART
ftr-429	111	23	follow	follow	VERB
ftr-429	111	24	.	.	PUNCT
ftr-429	112	1	shalala	shalala	PROPN
ftr-429	112	2	,	,	PUNCT
ftr-429	112	3	supra	supra	PROPN
ftr-429	112	4	note	note	PROPN
ftr-429	112	5	7	7	NUM
ftr-429	112	6	,	,	PUNCT
ftr-429	112	7	at	at	ADP
ftr-429	112	8	100	100	NUM
ftr-429	112	9	-	-	SYM
ftr-429	112	10	01	01	NUM
ftr-429	112	11	.	.	PUNCT
ftr-429	112	12	10	10	NUM
ftr-429	112	13	.	.	PUNCT
ftr-429	113	1	the	the	DET
ftr-429	113	2	code	code	NOUN
ftr-429	113	3	contains	contain	VERB
ftr-429	113	4	a	a	DET
ftr-429	113	5	somewhat	somewhat	ADV
ftr-429	113	6	labyrinthine	labyrinthine	ADJ
ftr-429	113	7	way	way	NOUN
ftr-429	113	8	of	of	ADP
ftr-429	113	9	stating	state	VERB
ftr-429	113	10	this	this	DET
ftr-429	113	11	simple	simple	ADJ
ftr-429	113	12	concept	concept	NOUN
ftr-429	113	13	.	.	PUNCT
ftr-429	114	1	§	§	PROPN
ftr-429	114	2	461	461	NUM
ftr-429	114	3	(	(	PUNCT
ftr-429	114	4	a	a	NOUN
ftr-429	114	5	)	)	PUNCT
ftr-429	114	6	states	state	VERB
ftr-429	114	7	the	the	DET
ftr-429	114	8	general	general	ADJ
ftr-429	114	9	rule	rule	NOUN
ftr-429	114	10	that	that	SCONJ
ftr-429	114	11	a	a	DET
ftr-429	114	12	deduction	deduction	NOUN
ftr-429	114	13	or	or	CCONJ
ftr-429	114	14	credit	credit	NOUN
ftr-429	114	15	is	be	AUX
ftr-429	114	16	allowed	allow	VERB
ftr-429	114	17	for	for	ADP
ftr-429	114	18	the	the	DET
ftr-429	114	19	proper	proper	ADJ
ftr-429	114	20	taxable	taxable	ADJ
ftr-429	114	21	year	year	NOUN
ftr-429	114	22	under	under	ADP
ftr-429	114	23	the	the	DET
ftr-429	114	24	method	method	NOUN
ftr-429	114	25	of	of	ADP
ftr-429	114	26	accounting	accounting	NOUN
ftr-429	114	27	used	use	VERB
ftr-429	114	28	by	by	ADP
ftr-429	114	29	the	the	DET
ftr-429	114	30	taxpayer	taxpayer	NOUN
ftr-429	114	31	in	in	ADP
ftr-429	114	32	computing	compute	VERB
ftr-429	114	33	taxable	taxable	ADJ
ftr-429	114	34	income	income	NOUN
ftr-429	114	35	.	.	PUNCT
ftr-429	115	1	the	the	DET
ftr-429	115	2	code	code	NOUN
ftr-429	115	3	provides	provide	VERB
ftr-429	115	4	that	that	SCONJ
ftr-429	115	5	,	,	PUNCT
ftr-429	115	6	for	for	ADP
ftr-429	115	7	an	an	DET
ftr-429	115	8	accrual	accrual	ADJ
ftr-429	115	9	method	method	NOUN
ftr-429	115	10	taxpayer	taxpayer	NOUN
ftr-429	115	11	,	,	PUNCT
ftr-429	115	12	debts	debt	NOUN
ftr-429	115	13	are	be	AUX
ftr-429	115	14	incurred	incur	VERB
ftr-429	115	15	when	when	SCONJ
ftr-429	115	16	the	the	DET
ftr-429	115	17	"	"	PUNCT
ftr-429	115	18	all	all	DET
ftr-429	115	19	events	event	NOUN
ftr-429	115	20	test	test	NOUN
ftr-429	115	21	"	"	PUNCT
ftr-429	115	22	is	be	AUX
ftr-429	115	23	satisfied	satisfied	ADJ
ftr-429	115	24	.	.	PUNCT
ftr-429	116	1	see	see	VERB
ftr-429	116	2	§	§	PROPN
ftr-429	116	3	461(h)(1	461(h)(1	PROPN
ftr-429	116	4	)	)	PUNCT
ftr-429	116	5	(	(	PUNCT
ftr-429	116	6	codifying	codify	VERB
ftr-429	116	7	the	the	DET
ftr-429	116	8	traditional	traditional	ADJ
ftr-429	116	9	"	"	PUNCT
ftr-429	116	10	all	all	DET
ftr-429	116	11	events	event	NOUN
ftr-429	116	12	"	"	PUNCT
ftr-429	116	13	test	test	NOUN
ftr-429	116	14	for	for	ADP
ftr-429	116	15	accrual	accrual	ADJ
ftr-429	116	16	accounting	accounting	NOUN
ftr-429	116	17	)	)	PUNCT
ftr-429	116	18	;	;	PUNCT
ftr-429	116	19	regs	reg	NOUN
ftr-429	116	20	.	.	PUNCT
ftr-429	117	1	§	§	PROPN
ftr-429	117	2	1.461	1.461	NUM
ftr-429	117	3	-	-	SYM
ftr-429	117	4	1(a)(2	1(a)(2	NUM
ftr-429	117	5	)	)	PUNCT
ftr-429	117	6	.	.	PUNCT
ftr-429	118	1	the	the	DET
ftr-429	118	2	all	all	DET
ftr-429	118	3	events	event	NOUN
ftr-429	118	4	test	test	NOUN
ftr-429	118	5	is	be	AUX
ftr-429	118	6	satisfied	satisfied	ADJ
ftr-429	118	7	when	when	SCONJ
ftr-429	118	8	all	all	DET
ftr-429	118	9	events	event	NOUN
ftr-429	118	10	have	have	AUX
ftr-429	118	11	occurred	occur	VERB
ftr-429	118	12	to	to	PART
ftr-429	118	13	enable	enable	VERB
ftr-429	118	14	the	the	DET
ftr-429	118	15	taxpayer	taxpayer	NOUN
ftr-429	118	16	to	to	PART
ftr-429	118	17	determine	determine	VERB
ftr-429	118	18	the	the	DET
ftr-429	118	19	fact	fact	NOUN
ftr-429	118	20	of	of	ADP
ftr-429	118	21	,	,	PUNCT
ftr-429	118	22	and	and	CCONJ
ftr-429	118	23	with	with	ADP
ftr-429	118	24	reasonable	reasonable	ADJ
ftr-429	118	25	accuracy	accuracy	NOUN
ftr-429	118	26	the	the	DET
ftr-429	118	27	amount	amount	NOUN
ftr-429	118	28	of	of	ADP
ftr-429	118	29	,	,	PUNCT
ftr-429	118	30	the	the	DET
ftr-429	118	31	liability	liability	NOUN
ftr-429	118	32	.	.	PUNCT
ftr-429	119	1	§	§	PROPN
ftr-429	119	2	461(h)(4	461(h)(4	NUM
ftr-429	119	3	)	)	PUNCT
ftr-429	119	4	.	.	PUNCT
ftr-429	120	1	however	however	ADV
ftr-429	120	2	,	,	PUNCT
ftr-429	120	3	under	under	ADP
ftr-429	120	4	the	the	DET
ftr-429	120	5	general	general	ADJ
ftr-429	120	6	rule	rule	NOUN
ftr-429	120	7	,	,	PUNCT
ftr-429	120	8	the	the	DET
ftr-429	120	9	"	"	PUNCT
ftr-429	120	10	all	all	DET
ftr-429	120	11	events	event	NOUN
ftr-429	120	12	"	"	PUNCT
ftr-429	120	13	test	test	NOUN
ftr-429	120	14	is	be	AUX
ftr-429	120	15	not	not	PART
ftr-429	120	16	met	meet	VERB
ftr-429	120	17	until	until	SCONJ
ftr-429	120	18	"	"	PUNCT
ftr-429	120	19	economic	economic	ADJ
ftr-429	120	20	performance	performance	NOUN
ftr-429	120	21	"	"	PUNCT
ftr-429	120	22	occurs	occur	VERB
ftr-429	120	23	with	with	ADP
ftr-429	120	24	respect	respect	NOUN
ftr-429	120	25	to	to	ADP
ftr-429	120	26	the	the	DET
ftr-429	120	27	item	item	NOUN
ftr-429	120	28	.	.	PUNCT
ftr-429	121	1	§	§	PROPN
ftr-429	121	2	461(h)(1	461(h)(1	PROPN
ftr-429	121	3	)	)	PUNCT
ftr-429	121	4	;	;	PUNCT
ftr-429	121	5	regs	reg	NOUN
ftr-429	121	6	.	.	PUNCT
ftr-429	122	1	§	§	PROPN
ftr-429	122	2	1.461	1.461	NUM
ftr-429	122	3	-	-	SYM
ftr-429	122	4	4(a)(1	4(a)(1	NUM
ftr-429	122	5	)	)	PUNCT
ftr-429	122	6	.	.	PUNCT
ftr-429	123	1	with	with	ADP
ftr-429	123	2	respect	respect	NOUN
ftr-429	123	3	to	to	ADP
ftr-429	123	4	trade	trade	NOUN
ftr-429	123	5	debts	debt	NOUN
ftr-429	123	6	(	(	PUNCT
ftr-429	123	7	for	for	ADP
ftr-429	123	8	goods	good	NOUN
ftr-429	123	9	and	and	CCONJ
ftr-429	123	10	services	service	NOUN
ftr-429	123	11	received	receive	VERB
ftr-429	123	12	or	or	CCONJ
ftr-429	123	13	used	use	VERB
ftr-429	123	14	by	by	ADP
ftr-429	123	15	the	the	DET
ftr-429	123	16	taxpayer	taxpayer	NOUN
ftr-429	123	17	)	)	PUNCT
ftr-429	123	18	"	"	PUNCT
ftr-429	123	19	economic	economic	ADJ
ftr-429	123	20	performance	performance	NOUN
ftr-429	123	21	"	"	PUNCT
ftr-429	123	22	occurs	occur	VERB
ftr-429	123	23	when	when	SCONJ
ftr-429	123	24	the	the	DET
ftr-429	123	25	goods	good	NOUN
ftr-429	123	26	or	or	CCONJ
ftr-429	123	27	services	service	NOUN
ftr-429	123	28	are	be	AUX
ftr-429	123	29	received	receive	VERB
ftr-429	123	30	or	or	CCONJ
ftr-429	123	31	the	the	DET
ftr-429	123	32	property	property	NOUN
ftr-429	123	33	is	be	AUX
ftr-429	123	34	used	use	VERB
ftr-429	123	35	.	.	PUNCT
ftr-429	124	1	§	§	PROPN
ftr-429	124	2	461(h)(2)(a	461(h)(2)(a	PROPN
ftr-429	124	3	)	)	PUNCT
ftr-429	124	4	;	;	PUNCT
ftr-429	124	5	regs	reg	NOUN
ftr-429	124	6	.	.	PUNCT
ftr-429	125	1	§	§	PROPN
ftr-429	125	2	1.461	1.461	NUM
ftr-429	125	3	-	-	SYM
ftr-429	125	4	4(d)(2)(i	4(d)(2)(i	NUM
ftr-429	125	5	)	)	PUNCT
ftr-429	125	6	(	(	PUNCT
ftr-429	125	7	stating	state	VERB
ftr-429	125	8	that	that	SCONJ
ftr-429	125	9	economic	economic	ADJ
ftr-429	125	10	performance	performance	NOUN
ftr-429	125	11	occurs	occur	VERB
ftr-429	125	12	when	when	SCONJ
ftr-429	125	13	services	service	NOUN
ftr-429	125	14	are	be	AUX
ftr-429	125	15	provided	provide	VERB
ftr-429	125	16	to	to	ADP
ftr-429	125	17	a	a	DET
ftr-429	125	18	taxpayer	taxpayer	NOUN
ftr-429	125	19	)	)	PUNCT
ftr-429	125	20	;	;	PUNCT
ftr-429	125	21	regs	reg	NOUN
ftr-429	125	22	.	.	PUNCT
ftr-429	126	1	§	§	PROPN
ftr-429	126	2	1.461	1.461	NUM
ftr-429	126	3	-	-	SYM
ftr-429	126	4	4(d)(3)(i	4(d)(3)(i	NUM
ftr-429	126	5	)	)	PUNCT
ftr-429	126	6	(	(	PUNCT
ftr-429	126	7	stating	state	VERB
ftr-429	126	8	that	that	SCONJ
ftr-429	126	9	economic	economic	ADJ
ftr-429	126	10	performance	performance	NOUN
ftr-429	126	11	for	for	ADP
ftr-429	126	12	property	property	NOUN
ftr-429	126	13	used	use	VERB
ftr-429	126	14	by	by	ADP
ftr-429	126	15	a	a	DET
ftr-429	126	16	taxpayer	taxpayer	NOUN
ftr-429	126	17	occurs	occur	VERB
ftr-429	126	18	ratably	ratably	ADV
ftr-429	126	19	over	over	ADP
ftr-429	126	20	period	period	NOUN
ftr-429	126	21	used	use	VERB
ftr-429	126	22	)	)	PUNCT
ftr-429	126	23	.	.	PUNCT
ftr-429	127	1	thus	thus	ADV
ftr-429	127	2	,	,	PUNCT
ftr-429	127	3	under	under	ADP
ftr-429	127	4	the	the	DET
ftr-429	127	5	general	general	ADJ
ftr-429	127	6	rules	rule	NOUN
ftr-429	127	7	in	in	ADP
ftr-429	127	8	the	the	DET
ftr-429	127	9	code	code	NOUN
ftr-429	127	10	and	and	CCONJ
ftr-429	127	11	the	the	DET
ftr-429	127	12	treasury	treasury	PROPN
ftr-429	127	13	regulations	regulation	NOUN
ftr-429	127	14	,	,	PUNCT
ftr-429	127	15	trade	trade	NOUN
ftr-429	127	16	debts	debt	NOUN
ftr-429	127	17	are	be	AUX
ftr-429	127	18	generally	generally	ADV
ftr-429	127	19	deductible	deductible	ADJ
ftr-429	127	20	when	when	SCONJ
ftr-429	127	21	the	the	DET
ftr-429	127	22	taxpayer	taxpayer	NOUN
ftr-429	127	23	receives	receive	VERB
ftr-429	127	24	the	the	DET
ftr-429	127	25	property	property	NOUN
ftr-429	127	26	or	or	CCONJ
ftr-429	127	27	services	service	NOUN
ftr-429	127	28	,	,	PUNCT
ftr-429	127	29	or	or	CCONJ
ftr-429	127	30	uses	use	VERB
ftr-429	127	31	the	the	DET
ftr-429	127	32	property	property	NOUN
ftr-429	127	33	,	,	PUNCT
ftr-429	127	34	giving	give	VERB
ftr-429	127	35	rise	rise	NOUN
ftr-429	127	36	to	to	ADP
ftr-429	127	37	the	the	DET
ftr-429	127	38	liability	liability	NOUN
ftr-429	127	39	regardless	regardless	ADV
ftr-429	127	40	of	of	ADP
ftr-429	127	41	when	when	SCONJ
ftr-429	127	42	payment	payment	NOUN
ftr-429	127	43	is	be	AUX
ftr-429	127	44	made	make	VERB
ftr-429	127	45	.	.	PUNCT
ftr-429	128	1	11	11	NUM
ftr-429	128	2	.	.	PUNCT
ftr-429	129	1	see	see	VERB
ftr-429	129	2	§	§	PROPN
ftr-429	129	3	461(h)(2)(c	461(h)(2)(c	PROPN
ftr-429	129	4	)	)	PUNCT
ftr-429	129	5	(	(	PUNCT
ftr-429	129	6	workers	worker	NOUN
ftr-429	129	7	compensation	compensation	NOUN
ftr-429	129	8	and	and	CCONJ
ftr-429	129	9	tort	tort	NOUN
ftr-429	129	10	liabilities	liability	NOUN
ftr-429	129	11	)	)	PUNCT
ftr-429	129	12	;	;	PUNCT
ftr-429	129	13	§	§	PROPN
ftr-429	129	14	461(h)(2)(d	461(h)(2)(d	PROPN
ftr-429	129	15	)	)	PUNCT
ftr-429	129	16	(	(	PUNCT
ftr-429	129	17	providing	provide	VERB
ftr-429	129	18	that	that	SCONJ
ftr-429	129	19	with	with	ADP
ftr-429	129	20	respect	respect	NOUN
ftr-429	129	21	to	to	ADP
ftr-429	129	22	other	other	ADJ
ftr-429	129	23	liabilities	liability	NOUN
ftr-429	129	24	not	not	PART
ftr-429	129	25	mentioned	mention	VERB
ftr-429	129	26	in	in	ADP
ftr-429	129	27	the	the	DET
ftr-429	129	28	code	code	NOUN
ftr-429	129	29	,	,	PUNCT
ftr-429	129	30	economic	economic	ADJ
ftr-429	129	31	performance	performance	NOUN
ftr-429	129	32	occurs	occur	VERB
ftr-429	129	33	"	"	PUNCT
ftr-429	129	34	at	at	ADP
ftr-429	129	35	the	the	DET
ftr-429	129	36	time	time	NOUN
ftr-429	129	37	determined	determine	VERB
ftr-429	129	38	under	under	ADP
ftr-429	129	39	regulations	regulation	NOUN
ftr-429	129	40	prescribed	prescribe	VERB
ftr-429	129	41	by	by	ADP
ftr-429	129	42	the	the	DET
ftr-429	129	43	secretary	secretary	NOUN
ftr-429	129	44	"	"	PUNCT
ftr-429	129	45	)	)	PUNCT
ftr-429	129	46	;	;	PUNCT
ftr-429	129	47	regs	reg	NOUN
ftr-429	129	48	.	.	PUNCT
ftr-429	130	1	§	§	PROPN
ftr-429	130	2	1.461	1.461	NUM
ftr-429	130	3	-	-	SYM
ftr-429	130	4	4(g)(2	4(g)(2	NUM
ftr-429	130	5	)	)	PUNCT
ftr-429	130	6	(	(	PUNCT
ftr-429	130	7	workers	worker	NOUN
ftr-429	130	8	compensation	compensation	NOUN
ftr-429	130	9	,	,	PUNCT
ftr-429	130	10	tort	tort	NOUN
ftr-429	130	11	,	,	PUNCT
ftr-429	130	12	breach	breach	NOUN
ftr-429	130	13	of	of	ADP
ftr-429	130	14	contract	contract	NOUN
ftr-429	130	15	or	or	CCONJ
ftr-429	130	16	violation	violation	NOUN
ftr-429	130	17	of	of	ADP
ftr-429	130	18	law	law	NOUN
ftr-429	130	19	liabilities	liability	NOUN
ftr-429	130	20	)	)	PUNCT
ftr-429	130	21	;	;	PUNCT
ftr-429	130	22	regs	reg	NOUN
ftr-429	130	23	.	.	PUNCT
ftr-429	131	1	1.461	1.461	NUM
ftr-429	131	2	-	-	SYM
ftr-429	131	3	4(g)(2)(i	4(g)(2)(i	NUM
ftr-429	131	4	)	)	PUNCT
ftr-429	131	5	(	(	PUNCT
ftr-429	131	6	stating	state	VERB
ftr-429	131	7	that	that	PRON
ftr-429	131	8	breach	breach	NOUN
ftr-429	131	9	of	of	ADP
ftr-429	131	10	contract	contract	NOUN
ftr-429	131	11	liability	liability	NOUN
ftr-429	131	12	means	mean	VERB
ftr-429	131	13	claim	claim	NOUN
ftr-429	131	14	for	for	ADP
ftr-429	131	15	incidental	incidental	ADJ
ftr-429	131	16	,	,	PUNCT
ftr-429	131	17	consequential	consequential	ADJ
ftr-429	131	18	or	or	CCONJ
ftr-429	131	19	liquidated	liquidate	VERB
ftr-429	131	20	damages	damage	NOUN
ftr-429	131	21	,	,	PUNCT
ftr-429	131	22	but	but	CCONJ
ftr-429	131	23	not	not	PART
ftr-429	131	24	for	for	ADP
ftr-429	131	25	direct	direct	ADJ
ftr-429	131	26	contract	contract	NOUN
ftr-429	131	27	damages	damage	NOUN
ftr-429	131	28	)	)	PUNCT
ftr-429	131	29	;	;	PUNCT
ftr-429	131	30	regs	reg	NOUN
ftr-429	131	31	.	.	PUNCT
ftr-429	132	1	§	§	PROPN
ftr-429	132	2	1.461	1.461	NUM
ftr-429	132	3	-	-	SYM
ftr-429	132	4	4(g)(3	4(g)(3	NUM
ftr-429	132	5	)	)	PUNCT
ftr-429	132	6	(	(	PUNCT
ftr-429	132	7	rebate	rebate	VERB
ftr-429	132	8	and	and	CCONJ
ftr-429	132	9	refund	refund	NOUN
ftr-429	132	10	liabilities	liability	NOUN
ftr-429	132	11	)	)	PUNCT
ftr-429	132	12	;	;	PUNCT
ftr-429	132	13	regs	reg	NOUN
ftr-429	132	14	.	.	PUNCT
ftr-429	133	1	§	§	PROPN
ftr-429	133	2	1.461	1.461	NUM
ftr-429	133	3	-	-	SYM
ftr-429	133	4	4(a)(4	4(a)(4	NUM
ftr-429	133	5	)	)	PUNCT
ftr-429	133	6	(	(	PUNCT
ftr-429	133	7	award	award	NOUN
ftr-429	133	8	prize	prize	NOUN
ftr-429	133	9	or	or	CCONJ
ftr-429	133	10	jackpot	jackpot	NOUN
ftr-429	133	11	liabilities	liability	NOUN
ftr-429	133	12	)	)	PUNCT
ftr-429	133	13	;	;	PUNCT
ftr-429	133	14	regs	reg	NOUN
ftr-429	133	15	.	.	PUNCT
ftr-429	134	1	§	§	PROPN
ftr-429	134	2	1.461	1.461	NUM
ftr-429	134	3	-	-	SYM
ftr-429	134	4	4(b)(5	4(b)(5	NUM
ftr-429	134	5	)	)	PUNCT
ftr-429	134	6	(	(	PUNCT
ftr-429	134	7	insurance	insurance	NOUN
ftr-429	134	8	,	,	PUNCT
ftr-429	134	9	warranty	warranty	NOUN
ftr-429	134	10	or	or	CCONJ
ftr-429	134	11	service	service	NOUN
ftr-429	134	12	contract	contract	NOUN
ftr-429	134	13	liabilities	liability	NOUN
ftr-429	134	14	)	)	PUNCT
ftr-429	134	15	;	;	PUNCT
ftr-429	134	16	regs	reg	NOUN
ftr-429	134	17	.	.	PUNCT
ftr-429	135	1	§	§	PROPN
ftr-429	135	2	1.461	1.461	NUM
ftr-429	135	3	-	-	NUM
ftr-429	135	4	4(g)(6)(i	4(g)(6)(i	NUM
ftr-429	135	5	)	)	PUNCT
ftr-429	135	6	(	(	PUNCT
ftr-429	135	7	tax	tax	NOUN
ftr-429	135	8	liabilities	liability	NOUN
ftr-429	135	9	,	,	PUNCT
ftr-429	135	10	including	include	VERB
ftr-429	135	11	estimated	estimate	VERB
ftr-429	135	12	taxes	taxis	NOUN
ftr-429	135	13	)	)	PUNCT
ftr-429	135	14	;	;	PUNCT
ftr-429	135	15	regs	reg	NOUN
ftr-429	135	16	.	.	PUNCT
ftr-429	136	1	§	§	PROPN
ftr-429	136	2	1.461	1.461	NUM
ftr-429	136	3	-	-	SYM
ftr-429	136	4	4(g)(6)(ii	4(g)(6)(ii	NUM
ftr-429	136	5	)	)	PUNCT
ftr-429	136	6	(	(	PUNCT
ftr-429	136	7	governmental	governmental	ADJ
ftr-429	136	8	license	license	NOUN
ftr-429	136	9	fee	fee	NOUN
ftr-429	136	10	liabilities	liability	NOUN
ftr-429	136	11	)	)	PUNCT
ftr-429	136	12	;	;	PUNCT
ftr-429	136	13	regs	reg	NOUN
ftr-429	136	14	.	.	PUNCT
ftr-429	137	1	§	§	PROPN
ftr-429	137	2	1.461	1.461	NUM
ftr-429	137	3	-	-	SYM
ftr-429	137	4	4(g)(7	4(g)(7	NUM
ftr-429	137	5	)	)	PUNCT
ftr-429	137	6	(	(	PUNCT
ftr-429	137	7	catch	catch	NOUN
ftr-429	137	8	-	-	PUNCT
ftr-429	137	9	all	all	PRON
ftr-429	137	10	for	for	ADP
ftr-429	137	11	all	all	DET
ftr-429	137	12	other	other	ADJ
ftr-429	137	13	liabilities	liability	NOUN
ftr-429	137	14	"	"	PUNCT
ftr-429	137	15	for	for	ADP
ftr-429	137	16	which	which	PRON
ftr-429	137	17	economic	economic	ADJ
ftr-429	137	18	performance	performance	NOUN
ftr-429	137	19	rules	rule	NOUN
ftr-429	137	20	are	be	AUX
ftr-429	137	21	not	not	PART
ftr-429	137	22	provided	provide	VERB
ftr-429	137	23	elsewhere	elsewhere	ADV
ftr-429	137	24	in	in	ADP
ftr-429	137	25	this	this	DET
ftr-429	137	26	section	section	NOUN
ftr-429	137	27	or	or	CCONJ
ftr-429	137	28	in	in	ADP
ftr-429	137	29	any	any	DET
ftr-429	137	30	other	other	ADJ
ftr-429	137	31	internal	internal	ADJ
ftr-429	137	32	revenue	revenue	NOUN
ftr-429	137	33	regulation	regulation	NOUN
ftr-429	137	34	,	,	PUNCT
ftr-429	137	35	revenue	revenue	NOUN
ftr-429	137	36	ruling	ruling	NOUN
ftr-429	137	37	or	or	CCONJ
ftr-429	137	38	revenue	revenue	NOUN
ftr-429	137	39	procedure	procedure	NOUN
ftr-429	137	40	"	"	PUNCT
ftr-429	137	41	)	)	PUNCT
ftr-429	137	42	.	.	PUNCT
ftr-429	138	1	[	[	X
ftr-429	138	2	vol	vol	NOUN
ftr-429	138	3	.	.	PUNCT
ftr-429	138	4	5:3	5:3	NUM
ftr-429	138	5	avoiding	avoid	VERB
ftr-429	138	6	phantom	phantom	ADJ
ftr-429	138	7	income	income	NOUN
ftr-429	138	8	in	in	ADP
ftr-429	138	9	banknptcy	banknptcy	NOUN
ftr-429	138	10	deferred	defer	VERB
ftr-429	138	11	wage	wage	NOUN
ftr-429	138	12	claims	claim	NOUN
ftr-429	138	13	present	present	VERB
ftr-429	138	14	special	special	ADJ
ftr-429	138	15	problems	problem	NOUN
ftr-429	138	16	.	.	PUNCT
ftr-429	139	1	under	under	ADP
ftr-429	139	2	section	section	NOUN
ftr-429	139	3	404(a	404(a	PROPN
ftr-429	139	4	)	)	PUNCT
ftr-429	139	5	,	,	PUNCT
ftr-429	139	6	an	an	DET
ftr-429	139	7	accrual	accrual	ADJ
ftr-429	139	8	method	method	NOUN
ftr-429	139	9	taxpayer	taxpayer	NOUN
ftr-429	139	10	may	may	AUX
ftr-429	139	11	not	not	PART
ftr-429	139	12	deduct	deduct	VERB
ftr-429	139	13	wage	wage	NOUN
ftr-429	139	14	claims	claim	NOUN
ftr-429	139	15	which	which	PRON
ftr-429	139	16	are	be	AUX
ftr-429	139	17	accrued	accrue	VERB
ftr-429	139	18	and	and	CCONJ
ftr-429	139	19	unpaid	unpaid	ADJ
ftr-429	139	20	,	,	PUNCT
ftr-429	139	21	unless	unless	SCONJ
ftr-429	139	22	the	the	DET
ftr-429	139	23	payment	payment	NOUN
ftr-429	139	24	is	be	AUX
ftr-429	139	25	made	make	VERB
ftr-429	139	26	by	by	ADP
ftr-429	139	27	the	the	DET
ftr-429	139	28	time	time	NOUN
ftr-429	139	29	the	the	DET
ftr-429	139	30	taxpayer	taxpayer	NOUN
ftr-429	139	31	's	's	PART
ftr-429	139	32	return	return	NOUN
ftr-429	139	33	is	be	AUX
ftr-429	139	34	due.12	due.12	NOUN
ftr-429	139	35	while	while	SCONJ
ftr-429	139	36	section	section	NOUN
ftr-429	139	37	404	404	NUM
ftr-429	139	38	was	be	AUX
ftr-429	139	39	originally	originally	ADV
ftr-429	139	40	enacted	enact	VERB
ftr-429	139	41	to	to	PART
ftr-429	139	42	limit	limit	VERB
ftr-429	139	43	traditional	traditional	ADJ
ftr-429	139	44	deferred	defer	VERB
ftr-429	139	45	compensation	compensation	NOUN
ftr-429	139	46	arrangements	arrangement	NOUN
ftr-429	139	47	,	,	PUNCT
ftr-429	139	48	it	it	PRON
ftr-429	139	49	has	have	AUX
ftr-429	139	50	been	be	AUX
ftr-429	139	51	interpreted	interpret	VERB
ftr-429	139	52	broadly	broadly	ADV
ftr-429	139	53	to	to	PART
ftr-429	139	54	prevent	prevent	VERB
ftr-429	139	55	both	both	CCONJ
ftr-429	139	56	cash	cash	NOUN
ftr-429	139	57	and	and	CCONJ
ftr-429	139	58	accrual	accrual	ADJ
ftr-429	139	59	method	method	NOUN
ftr-429	139	60	taxpayers	taxpayer	NOUN
ftr-429	139	61	from	from	ADP
ftr-429	139	62	deducting	deduct	VERB
ftr-429	139	63	compensation	compensation	NOUN
ftr-429	139	64	payments	payment	NOUN
ftr-429	139	65	until	until	ADP
ftr-429	139	66	the	the	DET
ftr-429	139	67	year	year	NOUN
ftr-429	139	68	of	of	ADP
ftr-429	139	69	actual	actual	ADJ
ftr-429	139	70	receipt	receipt	NOUN
ftr-429	139	71	by	by	ADP
ftr-429	139	72	the	the	DET
ftr-429	139	73	employee	employee	NOUN
ftr-429	139	74	or	or	CCONJ
ftr-429	139	75	independent	independent	ADJ
ftr-429	139	76	contractor	contractor	NOUN
ftr-429	139	77	,	,	PUNCT
ftr-429	139	78	3	3	NUM
ftr-429	139	79	subject	subject	ADJ
ftr-429	139	80	to	to	ADP
ftr-429	139	81	a	a	DET
ftr-429	139	82	limited	limited	ADJ
ftr-429	139	83	exception	exception	NOUN
ftr-429	139	84	for	for	ADP
ftr-429	139	85	accrual	accrual	ADJ
ftr-429	139	86	method	method	NOUN
ftr-429	139	87	taxpayers	taxpayer	NOUN
ftr-429	139	88	who	who	PRON
ftr-429	139	89	make	make	VERB
ftr-429	139	90	payment	payment	NOUN
ftr-429	139	91	prior	prior	ADV
ftr-429	139	92	to	to	ADP
ftr-429	139	93	the	the	DET
ftr-429	139	94	timely	timely	ADJ
ftr-429	139	95	filing	filing	NOUN
ftr-429	139	96	of	of	ADP
ftr-429	139	97	their	their	PRON
ftr-429	139	98	tax	tax	NOUN
ftr-429	139	99	return	return	NOUN
ftr-429	139	100	in	in	ADP
ftr-429	139	101	the	the	DET
ftr-429	139	102	year	year	NOUN
ftr-429	139	103	following	follow	VERB
ftr-429	139	104	accrual	accrual	ADJ
ftr-429	139	105	.	.	PUNCT
ftr-429	140	1	like	like	ADP
ftr-429	140	2	the	the	DET
ftr-429	140	3	cash	cash	NOUN
ftr-429	140	4	method	method	NOUN
ftr-429	140	5	economic	economic	ADJ
ftr-429	140	6	performance	performance	NOUN
ftr-429	140	7	rules	rule	NOUN
ftr-429	140	8	applicable	applicable	ADJ
ftr-429	140	9	to	to	ADP
ftr-429	140	10	accrual	accrual	ADJ
ftr-429	140	11	method	method	NOUN
ftr-429	140	12	taxpayers	taxpayer	NOUN
ftr-429	140	13	,	,	PUNCT
ftr-429	140	14	section	section	NOUN
ftr-429	140	15	404	404	NUM
ftr-429	140	16	operates	operate	VERB
ftr-429	140	17	to	to	PART
ftr-429	140	18	further	far	ADV
ftr-429	140	19	distort	distort	VERB
ftr-429	140	20	the	the	DET
ftr-429	140	21	accrual	accrual	ADJ
ftr-429	140	22	method	method	NOUN
ftr-429	140	23	of	of	ADP
ftr-429	140	24	a	a	DET
ftr-429	140	25	debtor	debtor	NOUN
ftr-429	140	26	in	in	ADP
ftr-429	140	27	bankruptcy	bankruptcy	NOUN
ftr-429	140	28	,	,	PUNCT
ftr-429	140	29	because	because	SCONJ
ftr-429	140	30	even	even	ADV
ftr-429	140	31	priority	priority	NOUN
ftr-429	140	32	wage	wage	NOUN
ftr-429	140	33	claims	claim	NOUN
ftr-429	140	34	can	can	AUX
ftr-429	140	35	not	not	PART
ftr-429	140	36	normally	normally	ADV
ftr-429	140	37	be	be	AUX
ftr-429	140	38	paid	pay	VERB
ftr-429	140	39	until	until	ADP
ftr-429	140	40	plan	plan	NOUN
ftr-429	140	41	confirmation	confirmation	NOUN
ftr-429	140	42	.	.	PUNCT
ftr-429	141	1	thus	thus	ADV
ftr-429	141	2	,	,	PUNCT
ftr-429	141	3	debtors	debtor	NOUN
ftr-429	141	4	who	who	PRON
ftr-429	141	5	use	use	VERB
ftr-429	141	6	the	the	DET
ftr-429	141	7	accrual	accrual	ADJ
ftr-429	141	8	method	method	NOUN
ftr-429	141	9	for	for	ADP
ftr-429	141	10	tax	tax	NOUN
ftr-429	141	11	purposes	purpose	NOUN
ftr-429	141	12	suffer	suffer	VERB
ftr-429	141	13	the	the	DET
ftr-429	141	14	same	same	ADJ
ftr-429	141	15	distortion	distortion	NOUN
ftr-429	141	16	as	as	ADP
ftr-429	141	17	cash	cash	NOUN
ftr-429	141	18	method	method	NOUN
ftr-429	141	19	taxpayers	taxpayer	NOUN
ftr-429	141	20	with	with	ADP
ftr-429	141	21	respect	respect	NOUN
ftr-429	141	22	to	to	ADP
ftr-429	141	23	liabilities	liability	NOUN
ftr-429	141	24	that	that	PRON
ftr-429	141	25	can	can	AUX
ftr-429	141	26	not	not	PART
ftr-429	141	27	be	be	AUX
ftr-429	141	28	deducted	deduct	VERB
ftr-429	141	29	until	until	SCONJ
ftr-429	141	30	paid	pay	VERB
ftr-429	141	31	,	,	PUNCT
ftr-429	141	32	such	such	ADJ
ftr-429	141	33	as	as	ADP
ftr-429	141	34	most	most	ADJ
ftr-429	141	35	non	non	ADJ
ftr-429	141	36	-	-	ADJ
ftr-429	141	37	trade	trade	ADJ
ftr-429	141	38	debts	debt	NOUN
ftr-429	141	39	.	.	PUNCT
ftr-429	142	1	although	although	SCONJ
ftr-429	142	2	distortion	distortion	NOUN
ftr-429	142	3	in	in	ADP
ftr-429	142	4	the	the	DET
ftr-429	142	5	matching	matching	NOUN
ftr-429	142	6	of	of	ADP
ftr-429	142	7	revenues	revenue	NOUN
ftr-429	142	8	and	and	CCONJ
ftr-429	142	9	expenses	expense	NOUN
ftr-429	142	10	is	be	AUX
ftr-429	142	11	inherent	inherent	ADJ
ftr-429	142	12	in	in	ADP
ftr-429	142	13	both	both	CCONJ
ftr-429	142	14	the	the	DET
ftr-429	142	15	traditional	traditional	ADJ
ftr-429	142	16	cash	cash	NOUN
ftr-429	142	17	method	method	NOUN
ftr-429	142	18	and	and	CCONJ
ftr-429	142	19	the	the	DET
ftr-429	142	20	modified	modify	VERB
ftr-429	142	21	accrual	accrual	ADJ
ftr-429	142	22	method	method	NOUN
ftr-429	142	23	used	use	VERB
ftr-429	142	24	for	for	ADP
ftr-429	142	25	tax	tax	NOUN
ftr-429	142	26	accounting	accounting	NOUN
ftr-429	142	27	,	,	PUNCT
ftr-429	142	28	the	the	DET
ftr-429	142	29	distortion	distortion	NOUN
ftr-429	142	30	that	that	PRON
ftr-429	142	31	results	result	VERB
ftr-429	142	32	from	from	ADP
ftr-429	142	33	the	the	DET
ftr-429	142	34	bankruptcy	bankruptcy	NOUN
ftr-429	142	35	prohibition	prohibition	NOUN
ftr-429	142	36	on	on	ADP
ftr-429	142	37	creditor	creditor	NOUN
ftr-429	142	38	payments	payment	NOUN
ftr-429	142	39	is	be	AUX
ftr-429	142	40	deserving	deserve	VERB
ftr-429	142	41	of	of	ADP
ftr-429	142	42	relief	relief	NOUN
ftr-429	142	43	.	.	PUNCT
ftr-429	143	1	the	the	DET
ftr-429	143	2	distortion	distortion	NOUN
ftr-429	143	3	that	that	PRON
ftr-429	143	4	results	result	VERB
ftr-429	143	5	in	in	ADP
ftr-429	143	6	bankruptcy	bankruptcy	NOUN
ftr-429	143	7	is	be	AUX
ftr-429	143	8	not	not	PART
ftr-429	143	9	the	the	DET
ftr-429	143	10	result	result	NOUN
ftr-429	143	11	of	of	ADP
ftr-429	143	12	the	the	DET
ftr-429	143	13	inherent	inherent	ADJ
ftr-429	143	14	limitations	limitation	NOUN
ftr-429	143	15	in	in	ADP
ftr-429	143	16	a	a	DET
ftr-429	143	17	calendar	calendar	NOUN
ftr-429	143	18	year	year	NOUN
ftr-429	143	19	system	system	NOUN
ftr-429	143	20	or	or	CCONJ
ftr-429	143	21	the	the	DET
ftr-429	143	22	policy	policy	NOUN
ftr-429	143	23	decisions	decision	NOUN
ftr-429	143	24	made	make	VERB
ftr-429	143	25	by	by	ADP
ftr-429	143	26	congress	congress	PROPN
ftr-429	143	27	to	to	PART
ftr-429	143	28	assure	assure	VERB
ftr-429	143	29	a	a	DET
ftr-429	143	30	steady	steady	ADJ
ftr-429	143	31	stream	stream	NOUN
ftr-429	143	32	of	of	ADP
ftr-429	143	33	revenue	revenue	NOUN
ftr-429	143	34	and	and	CCONJ
ftr-429	143	35	prevent	prevent	VERB
ftr-429	143	36	abuse	abuse	NOUN
ftr-429	143	37	.	.	PUNCT
ftr-429	144	1	14	14	NUM
ftr-429	144	2	those	those	DET
ftr-429	144	3	accepted	accept	VERB
ftr-429	144	4	distortions	distortion	NOUN
ftr-429	144	5	are	be	AUX
ftr-429	144	6	already	already	ADV
ftr-429	144	7	reflected	reflect	VERB
ftr-429	144	8	in	in	ADP
ftr-429	144	9	the	the	DET
ftr-429	144	10	cash	cash	NOUN
ftr-429	144	11	and	and	CCONJ
ftr-429	144	12	accrual	accrual	ADJ
ftr-429	144	13	methods	method	NOUN
ftr-429	144	14	of	of	ADP
ftr-429	144	15	tax	tax	NOUN
ftr-429	144	16	accounting	accounting	NOUN
ftr-429	144	17	.	.	PUNCT
ftr-429	145	1	outside	outside	ADP
ftr-429	145	2	of	of	ADP
ftr-429	145	3	bankruptcy	bankruptcy	NOUN
ftr-429	145	4	,	,	PUNCT
ftr-429	145	5	taxpayers	taxpayer	NOUN
ftr-429	145	6	can	can	AUX
ftr-429	145	7	learn	learn	VERB
ftr-429	145	8	the	the	DET
ftr-429	145	9	rules	rule	NOUN
ftr-429	145	10	12	12	NUM
ftr-429	145	11	.	.	PUNCT
ftr-429	146	1	see	see	VERB
ftr-429	146	2	§	§	PROPN
ftr-429	146	3	404(a	404(a	PROPN
ftr-429	146	4	)	)	PUNCT
ftr-429	146	5	(	(	PUNCT
ftr-429	146	6	stating	state	VERB
ftr-429	146	7	the	the	DET
ftr-429	146	8	general	general	ADJ
ftr-429	146	9	rule	rule	NOUN
ftr-429	146	10	that	that	PRON
ftr-429	146	11	allows	allow	VERB
ftr-429	146	12	deduction	deduction	NOUN
ftr-429	146	13	for	for	ADP
ftr-429	146	14	wages	wage	NOUN
ftr-429	146	15	only	only	ADV
ftr-429	146	16	when	when	SCONJ
ftr-429	146	17	paid	pay	VERB
ftr-429	146	18	)	)	PUNCT
ftr-429	146	19	;	;	PUNCT
ftr-429	146	20	§	§	PROPN
ftr-429	146	21	404(a	404(a	PROPN
ftr-429	146	22	)	)	PUNCT
ftr-429	146	23	(	(	PUNCT
ftr-429	146	24	6	6	NUM
ftr-429	146	25	)	)	PUNCT
ftr-429	146	26	(	(	PUNCT
ftr-429	146	27	providing	provide	VERB
ftr-429	146	28	exception	exception	NOUN
ftr-429	146	29	to	to	ADP
ftr-429	146	30	general	general	ADJ
ftr-429	146	31	rule	rule	NOUN
ftr-429	146	32	for	for	ADP
ftr-429	146	33	payments	payment	NOUN
ftr-429	146	34	made	make	VERB
ftr-429	146	35	by	by	ADP
ftr-429	146	36	an	an	DET
ftr-429	146	37	accrual	accrual	ADJ
ftr-429	146	38	method	method	NOUN
ftr-429	146	39	taxpayer	taxpayer	NOUN
ftr-429	146	40	not	not	PART
ftr-429	146	41	later	later	ADV
ftr-429	146	42	than	than	ADP
ftr-429	146	43	the	the	DET
ftr-429	146	44	time	time	NOUN
ftr-429	146	45	prescribed	prescribe	VERB
ftr-429	146	46	by	by	ADP
ftr-429	146	47	law	law	NOUN
ftr-429	146	48	for	for	ADP
ftr-429	146	49	the	the	DET
ftr-429	146	50	filing	filing	NOUN
ftr-429	146	51	of	of	ADP
ftr-429	146	52	the	the	DET
ftr-429	146	53	return	return	NOUN
ftr-429	146	54	for	for	ADP
ftr-429	146	55	the	the	DET
ftr-429	146	56	taxable	taxable	ADJ
ftr-429	146	57	year	year	NOUN
ftr-429	146	58	of	of	ADP
ftr-429	146	59	accrual	accrual	ADJ
ftr-429	146	60	(	(	PUNCT
ftr-429	146	61	including	include	VERB
ftr-429	146	62	extension	extension	NOUN
ftr-429	146	63	)	)	PUNCT
ftr-429	146	64	;	;	PUNCT
ftr-429	147	1	regs	reg	NOUN
ftr-429	147	2	.	.	PUNCT
ftr-429	148	1	§	§	PROPN
ftr-429	148	2	1.404(a)-1(c	1.404(a)-1(c	NUM
ftr-429	148	3	)	)	PUNCT
ftr-429	148	4	(	(	PUNCT
ftr-429	148	5	same	same	ADJ
ftr-429	148	6	)	)	PUNCT
ftr-429	148	7	.	.	PUNCT
ftr-429	149	1	13	13	NUM
ftr-429	149	2	.	.	PUNCT
ftr-429	150	1	see	see	VERB
ftr-429	150	2	boris	boris	PROPN
ftr-429	150	3	l	l	PROPN
ftr-429	150	4	bittker	bittker	PROPN
ftr-429	150	5	&	&	CCONJ
ftr-429	150	6	martin	martin	PROPN
ftr-429	150	7	j.	j.	PROPN
ftr-429	150	8	mcmahon	mcmahon	PROPN
ftr-429	150	9	,	,	PUNCT
ftr-429	150	10	jr	jr	PROPN
ftr-429	150	11	.	.	PROPN
ftr-429	150	12	,	,	PUNCT
ftr-429	150	13	federal	federal	ADJ
ftr-429	150	14	income	income	NOUN
ftr-429	150	15	taxation	taxation	NOUN
ftr-429	150	16	of	of	ADP
ftr-429	150	17	individuals	individual	NOUN
ftr-429	150	18	,	,	PUNCT
ftr-429	150	19	39.4[5	39.4[5	NUM
ftr-429	150	20	]	]	PUNCT
ftr-429	150	21	(	(	PUNCT
ftr-429	150	22	2d	2d	NOUN
ftr-429	150	23	.	.	PUNCT
ftr-429	151	1	ed	ed	NOUN
ftr-429	151	2	.	.	PROPN
ftr-429	151	3	1995	1995	NUM
ftr-429	151	4	&	&	CCONJ
ftr-429	151	5	supp	supp	PROPN
ftr-429	151	6	.	.	PUNCT
ftr-429	152	1	2001	2001	NUM
ftr-429	152	2	)	)	PUNCT
ftr-429	152	3	.	.	PUNCT
ftr-429	153	1	14	14	NUM
ftr-429	153	2	.	.	PUNCT
ftr-429	154	1	as	as	SCONJ
ftr-429	154	2	discussed	discuss	VERB
ftr-429	154	3	in	in	ADP
ftr-429	154	4	greater	great	ADJ
ftr-429	154	5	detail	detail	NOUN
ftr-429	154	6	in	in	ADP
ftr-429	154	7	part	part	PROPN
ftr-429	154	8	iii	iii	NOUN
ftr-429	154	9	,	,	PUNCT
ftr-429	154	10	the	the	DET
ftr-429	154	11	economic	economic	ADJ
ftr-429	154	12	performance	performance	NOUN
ftr-429	154	13	rules	rule	NOUN
ftr-429	154	14	of	of	ADP
ftr-429	154	15	§	§	PROPN
ftr-429	154	16	461(h	461(h	PROPN
ftr-429	154	17	)	)	PUNCT
ftr-429	154	18	were	be	AUX
ftr-429	154	19	designed	design	VERB
ftr-429	154	20	to	to	PART
ftr-429	154	21	prevent	prevent	VERB
ftr-429	154	22	accrual	accrual	ADJ
ftr-429	154	23	method	method	NOUN
ftr-429	154	24	taxpayers	taxpayer	NOUN
ftr-429	154	25	from	from	ADP
ftr-429	154	26	obtaining	obtain	VERB
ftr-429	154	27	the	the	DET
ftr-429	154	28	time	time	NOUN
ftr-429	154	29	value	value	NOUN
ftr-429	154	30	of	of	ADP
ftr-429	154	31	money	money	NOUN
ftr-429	154	32	benefits	benefit	NOUN
ftr-429	154	33	of	of	ADP
ftr-429	154	34	a	a	DET
ftr-429	154	35	full	full	ADJ
ftr-429	154	36	deduction	deduction	NOUN
ftr-429	154	37	now	now	ADV
ftr-429	154	38	for	for	ADP
ftr-429	154	39	liabilities	liability	NOUN
ftr-429	154	40	that	that	PRON
ftr-429	154	41	would	would	AUX
ftr-429	154	42	not	not	PART
ftr-429	154	43	be	be	AUX
ftr-429	154	44	paid	pay	VERB
ftr-429	154	45	for	for	ADP
ftr-429	154	46	many	many	ADJ
ftr-429	154	47	years	year	NOUN
ftr-429	154	48	.	.	PUNCT
ftr-429	155	1	see	see	VERB
ftr-429	155	2	e.g.	e.g.	ADV
ftr-429	155	3	,	,	PUNCT
ftr-429	155	4	h.r	h.r	PROPN
ftr-429	155	5	.	.	PROPN
ftr-429	155	6	rep	rep	PROPN
ftr-429	155	7	.	.	PROPN
ftr-429	156	1	no	no	INTJ
ftr-429	156	2	.	.	NOUN
ftr-429	157	1	98	98	NUM
ftr-429	157	2	-	-	SYM
ftr-429	157	3	432	432	NUM
ftr-429	157	4	,	,	PUNCT
ftr-429	157	5	pt	pt	PROPN
ftr-429	157	6	.	.	PROPN
ftr-429	157	7	ii	ii	PROPN
ftr-429	157	8	,	,	PUNCT
ftr-429	157	9	at	at	ADP
ftr-429	157	10	1254	1254	NUM
ftr-429	157	11	(	(	PUNCT
ftr-429	157	12	1984	1984	NUM
ftr-429	157	13	)	)	PUNCT
ftr-429	157	14	(	(	PUNCT
ftr-429	157	15	house	house	NOUN
ftr-429	157	16	ways	way	NOUN
ftr-429	157	17	and	and	CCONJ
ftr-429	157	18	means	mean	VERB
ftr-429	157	19	committee	committee	NOUN
ftr-429	157	20	report	report	NOUN
ftr-429	157	21	on	on	ADP
ftr-429	157	22	deficit	deficit	NOUN
ftr-429	157	23	reduction	reduction	NOUN
ftr-429	157	24	act	act	NOUN
ftr-429	157	25	of	of	ADP
ftr-429	157	26	1984	1984	NUM
ftr-429	157	27	,	,	PUNCT
ftr-429	157	28	containing	contain	VERB
ftr-429	157	29	language	language	NOUN
ftr-429	157	30	which	which	PRON
ftr-429	157	31	became	become	VERB
ftr-429	157	32	§	§	PROPN
ftr-429	157	33	461(h	461(h	PROPN
ftr-429	157	34	)	)	PUNCT
ftr-429	157	35	(	(	PUNCT
ftr-429	157	36	noting	note	VERB
ftr-429	157	37	that	that	SCONJ
ftr-429	157	38	"	"	PUNCT
ftr-429	157	39	the	the	DET
ftr-429	157	40	rules	rule	NOUN
ftr-429	157	41	relating	relate	VERB
ftr-429	157	42	to	to	ADP
ftr-429	157	43	the	the	DET
ftr-429	157	44	time	time	NOUN
ftr-429	157	45	for	for	ADP
ftr-429	157	46	accrual	accrual	ADJ
ftr-429	157	47	of	of	ADP
ftr-429	157	48	a	a	DET
ftr-429	157	49	deduction	deduction	NOUN
ftr-429	157	50	by	by	ADP
ftr-429	157	51	a	a	DET
ftr-429	157	52	taxpayer	taxpayer	NOUN
ftr-429	157	53	using	use	VERB
ftr-429	157	54	the	the	DET
ftr-429	157	55	accrual	accrual	ADJ
ftr-429	157	56	method	method	NOUN
ftr-429	157	57	of	of	ADP
ftr-429	157	58	accounting	accounting	NOUN
ftr-429	157	59	should	should	AUX
ftr-429	157	60	be	be	AUX
ftr-429	157	61	changed	change	VERB
ftr-429	157	62	to	to	PART
ftr-429	157	63	take	take	VERB
ftr-429	157	64	into	into	ADP
ftr-429	157	65	account	account	NOUN
ftr-429	157	66	the	the	DET
ftr-429	157	67	time	time	NOUN
ftr-429	157	68	value	value	NOUN
ftr-429	157	69	of	of	ADP
ftr-429	157	70	money	money	NOUN
ftr-429	157	71	"	"	PUNCT
ftr-429	157	72	)	)	PUNCT
ftr-429	157	73	;	;	PUNCT
ftr-429	157	74	see	see	VERB
ftr-429	157	75	also	also	ADV
ftr-429	157	76	mooney	mooney	PROPN
ftr-429	157	77	aircraft	aircraft	PROPN
ftr-429	157	78	,	,	PUNCT
ftr-429	157	79	inc	inc	PROPN
ftr-429	157	80	.	.	PROPN
ftr-429	158	1	v.	v.	PROPN
ftr-429	158	2	united	united	PROPN
ftr-429	158	3	states	states	PROPN
ftr-429	158	4	,	,	PUNCT
ftr-429	158	5	420	420	NUM
ftr-429	158	6	f.2d	f.2d	ADP
ftr-429	158	7	400	400	NUM
ftr-429	158	8	,	,	PUNCT
ftr-429	158	9	410	410	NUM
ftr-429	158	10	(	(	PUNCT
ftr-429	158	11	5th	5th	ADJ
ftr-429	158	12	cir	cir	NOUN
ftr-429	158	13	.	.	PROPN
ftr-429	158	14	1969	1969	NUM
ftr-429	158	15	)	)	PUNCT
ftr-429	159	1	(	(	PUNCT
ftr-429	159	2	disallowing	disallow	VERB
ftr-429	159	3	current	current	ADJ
ftr-429	159	4	deduction	deduction	NOUN
ftr-429	159	5	by	by	ADP
ftr-429	159	6	aircraft	aircraft	NOUN
ftr-429	159	7	manufacturer	manufacturer	NOUN
ftr-429	159	8	for	for	ADP
ftr-429	159	9	liability	liability	NOUN
ftr-429	159	10	to	to	PART
ftr-429	159	11	pay	pay	VERB
ftr-429	159	12	$	$	SYM
ftr-429	159	13	1,000	1,000	NUM
ftr-429	159	14	upon	upon	SCONJ
ftr-429	159	15	retirement	retirement	NOUN
ftr-429	159	16	of	of	ADP
ftr-429	159	17	aircraft	aircraft	NOUN
ftr-429	159	18	)	)	PUNCT
ftr-429	159	19	;	;	PUNCT
ftr-429	159	20	ford	ford	PROPN
ftr-429	159	21	motor	motor	PROPN
ftr-429	159	22	co.	co.	PROPN
ftr-429	159	23	v.	v.	PROPN
ftr-429	159	24	commissioner	commissioner	PROPN
ftr-429	159	25	,	,	PUNCT
ftr-429	159	26	71	71	NUM
ftr-429	159	27	f.3d	f.3d	NUM
ftr-429	159	28	209	209	NUM
ftr-429	159	29	,	,	PUNCT
ftr-429	159	30	216	216	NUM
ftr-429	159	31	-	-	SYM
ftr-429	159	32	17	17	NUM
ftr-429	159	33	(	(	PUNCT
ftr-429	159	34	6th	6th	ADJ
ftr-429	159	35	cir	cir	NOUN
ftr-429	159	36	.	.	PROPN
ftr-429	159	37	1995	1995	NUM
ftr-429	159	38	)	)	PUNCT
ftr-429	159	39	(	(	PUNCT
ftr-429	159	40	allowing	allow	VERB
ftr-429	159	41	a	a	DET
ftr-429	159	42	deduction	deduction	NOUN
ftr-429	159	43	of	of	ADP
ftr-429	159	44	only	only	ADV
ftr-429	159	45	the	the	DET
ftr-429	159	46	discounted	discount	VERB
ftr-429	159	47	present	present	ADJ
ftr-429	159	48	value	value	NOUN
ftr-429	159	49	of	of	ADP
ftr-429	159	50	the	the	DET
ftr-429	159	51	structured	structured	ADJ
ftr-429	159	52	tort	tort	NOUN
ftr-429	159	53	settlement	settlement	NOUN
ftr-429	159	54	)	)	PUNCT
ftr-429	159	55	.	.	PUNCT
ftr-429	159	56	20011	20011	NUM
ftr-429	159	57	and	and	CCONJ
ftr-429	159	58	can	can	AUX
ftr-429	159	59	arrange	arrange	VERB
ftr-429	159	60	their	their	PRON
ftr-429	159	61	affairs	affair	NOUN
ftr-429	159	62	in	in	ADP
ftr-429	159	63	legitimate	legitimate	ADJ
ftr-429	159	64	ways	way	NOUN
ftr-429	159	65	so	so	SCONJ
ftr-429	159	66	as	as	SCONJ
ftr-429	159	67	to	to	PART
ftr-429	159	68	minimize	minimize	VERB
ftr-429	159	69	their	their	PRON
ftr-429	159	70	taxes	taxis	NOUN
ftr-429	159	71	.	.	PUNCT
ftr-429	159	72	'	'	PUNCT
ftr-429	160	1	5	5	NUM
ftr-429	160	2	for	for	ADP
ftr-429	160	3	example	example	NOUN
ftr-429	160	4	,	,	PUNCT
ftr-429	160	5	outside	outside	ADP
ftr-429	160	6	of	of	ADP
ftr-429	160	7	bankruptcy	bankruptcy	NOUN
ftr-429	160	8	,	,	PUNCT
ftr-429	160	9	the	the	DET
ftr-429	160	10	taxpayer	taxpayer	NOUN
ftr-429	160	11	can	can	AUX
ftr-429	160	12	prevent	prevent	VERB
ftr-429	160	13	the	the	DET
ftr-429	160	14	distortion	distortion	NOUN
ftr-429	160	15	by	by	ADP
ftr-429	160	16	simply	simply	ADV
ftr-429	160	17	paying	pay	VERB
ftr-429	160	18	the	the	DET
ftr-429	160	19	liabilities	liability	NOUN
ftr-429	160	20	in	in	ADP
ftr-429	160	21	the	the	DET
ftr-429	160	22	appropriate	appropriate	ADJ
ftr-429	160	23	tax	tax	NOUN
ftr-429	160	24	year	year	NOUN
ftr-429	160	25	.	.	PUNCT
ftr-429	161	1	but	but	CCONJ
ftr-429	161	2	in	in	ADP
ftr-429	161	3	bankruptcy	bankruptcy	NOUN
ftr-429	161	4	,	,	PUNCT
ftr-429	161	5	it	it	PRON
ftr-429	161	6	is	be	AUX
ftr-429	161	7	the	the	DET
ftr-429	161	8	accounting	accounting	NOUN
ftr-429	161	9	method	method	NOUN
ftr-429	161	10	itself	itself	PRON
ftr-429	161	11	that	that	PRON
ftr-429	161	12	is	be	AUX
ftr-429	161	13	distorted	distort	VERB
ftr-429	161	14	by	by	ADP
ftr-429	161	15	the	the	DET
ftr-429	161	16	restriction	restriction	NOUN
ftr-429	161	17	on	on	ADP
ftr-429	161	18	payment	payment	NOUN
ftr-429	161	19	.	.	PUNCT
ftr-429	162	1	the	the	DET
ftr-429	162	2	debtor	debtor	NOUN
ftr-429	162	3	's	's	PART
ftr-429	162	4	hands	hand	NOUN
ftr-429	162	5	are	be	AUX
ftr-429	162	6	tied	tie	VERB
ftr-429	162	7	.	.	PUNCT
ftr-429	163	1	the	the	DET
ftr-429	163	2	debtor	debtor	NOUN
ftr-429	163	3	is	be	AUX
ftr-429	163	4	not	not	PART
ftr-429	163	5	free	free	ADJ
ftr-429	163	6	to	to	PART
ftr-429	163	7	arrange	arrange	VERB
ftr-429	163	8	its	its	PRON
ftr-429	163	9	affairs	affair	NOUN
ftr-429	163	10	in	in	ADP
ftr-429	163	11	such	such	DET
ftr-429	163	12	a	a	DET
ftr-429	163	13	way	way	NOUN
ftr-429	163	14	as	as	SCONJ
ftr-429	163	15	to	to	PART
ftr-429	163	16	minimize	minimize	VERB
ftr-429	163	17	its	its	PRON
ftr-429	163	18	taxes	taxis	NOUN
ftr-429	163	19	.	.	PUNCT
ftr-429	164	1	the	the	DET
ftr-429	164	2	bankruptcy	bankruptcy	NOUN
ftr-429	164	3	court	court	NOUN
ftr-429	164	4	has	have	VERB
ftr-429	164	5	the	the	DET
ftr-429	164	6	ultimate	ultimate	ADJ
ftr-429	164	7	control	control	NOUN
ftr-429	164	8	over	over	ADP
ftr-429	164	9	the	the	DET
ftr-429	164	10	timing	timing	NOUN
ftr-429	164	11	of	of	ADP
ftr-429	164	12	payments	payment	NOUN
ftr-429	164	13	through	through	ADP
ftr-429	164	14	its	its	PRON
ftr-429	164	15	power	power	NOUN
ftr-429	164	16	to	to	PART
ftr-429	164	17	deny	deny	VERB
ftr-429	164	18	confirmation	confirmation	NOUN
ftr-429	164	19	of	of	ADP
ftr-429	164	20	a	a	DET
ftr-429	164	21	plan	plan	NOUN
ftr-429	164	22	.	.	PUNCT
ftr-429	165	1	further	far	ADV
ftr-429	165	2	,	,	PUNCT
ftr-429	165	3	the	the	DET
ftr-429	165	4	creditors	creditor	NOUN
ftr-429	165	5	have	have	VERB
ftr-429	165	6	significant	significant	ADJ
ftr-429	165	7	say	say	NOUN
ftr-429	165	8	in	in	ADP
ftr-429	165	9	the	the	DET
ftr-429	165	10	timing	timing	NOUN
ftr-429	165	11	and	and	CCONJ
ftr-429	165	12	structure	structure	NOUN
ftr-429	165	13	of	of	ADP
ftr-429	165	14	the	the	DET
ftr-429	165	15	plan	plan	NOUN
ftr-429	165	16	of	of	ADP
ftr-429	165	17	reorganization	reorganization	NOUN
ftr-429	165	18	through	through	ADP
ftr-429	165	19	their	their	PRON
ftr-429	165	20	votes	vote	NOUN
ftr-429	165	21	and	and	CCONJ
ftr-429	165	22	through	through	ADP
ftr-429	165	23	their	their	PRON
ftr-429	165	24	rights	right	NOUN
ftr-429	165	25	to	to	PART
ftr-429	165	26	object	object	VERB
ftr-429	165	27	to	to	PART
ftr-429	165	28	plan	plan	VERB
ftr-429	165	29	confirmation	confirmation	NOUN
ftr-429	165	30	.	.	PUNCT
ftr-429	166	1	congress	congress	PROPN
ftr-429	166	2	and	and	CCONJ
ftr-429	166	3	the	the	DET
ftr-429	166	4	treasury	treasury	NOUN
ftr-429	166	5	have	have	AUX
ftr-429	166	6	recognized	recognize	VERB
ftr-429	166	7	the	the	DET
ftr-429	166	8	need	need	NOUN
ftr-429	166	9	for	for	ADP
ftr-429	166	10	relief	relief	NOUN
ftr-429	166	11	in	in	ADP
ftr-429	166	12	similar	similar	ADJ
ftr-429	166	13	situations	situation	NOUN
ftr-429	166	14	in	in	ADP
ftr-429	166	15	which	which	PRON
ftr-429	166	16	the	the	DET
ftr-429	166	17	taxpayer	taxpayer	NOUN
ftr-429	166	18	's	's	PART
ftr-429	166	19	hands	hand	NOUN
ftr-429	166	20	are	be	AUX
ftr-429	166	21	tied	tie	VERB
ftr-429	166	22	in	in	ADP
ftr-429	166	23	making	make	VERB
ftr-429	166	24	payments	payment	NOUN
ftr-429	166	25	due	due	ADJ
ftr-429	166	26	to	to	ADP
ftr-429	166	27	legitimate	legitimate	ADJ
ftr-429	166	28	non	non	ADJ
ftr-429	166	29	-	-	ADJ
ftr-429	166	30	tax	tax	ADJ
ftr-429	166	31	restrictions	restriction	NOUN
ftr-429	166	32	.	.	PUNCT
ftr-429	167	1	for	for	ADP
ftr-429	167	2	example	example	NOUN
ftr-429	167	3	,	,	PUNCT
ftr-429	167	4	congress	congress	PROPN
ftr-429	167	5	and	and	CCONJ
ftr-429	167	6	the	the	DET
ftr-429	167	7	treasury	treasury	NOUN
ftr-429	167	8	have	have	AUX
ftr-429	167	9	provided	provide	VERB
ftr-429	167	10	relief	relief	NOUN
ftr-429	167	11	for	for	ADP
ftr-429	167	12	taxpayers	taxpayer	NOUN
ftr-429	167	13	who	who	PRON
ftr-429	167	14	are	be	AUX
ftr-429	167	15	unable	unable	ADJ
ftr-429	167	16	to	to	PART
ftr-429	167	17	pay	pay	VERB
ftr-429	167	18	asserted	assert	VERB
ftr-429	167	19	but	but	CCONJ
ftr-429	167	20	contested	contested	ADJ
ftr-429	167	21	liabilities	liability	NOUN
ftr-429	167	22	.	.	PUNCT
ftr-429	168	1	the	the	DET
ftr-429	168	2	taxpayer	taxpayer	NOUN
ftr-429	168	3	may	may	AUX
ftr-429	168	4	take	take	VERB
ftr-429	168	5	a	a	DET
ftr-429	168	6	deduction	deduction	NOUN
ftr-429	168	7	without	without	ADP
ftr-429	168	8	paying	pay	VERB
ftr-429	168	9	the	the	DET
ftr-429	168	10	disputed	disputed	ADJ
ftr-429	168	11	claim	claim	NOUN
ftr-429	168	12	by	by	ADP
ftr-429	168	13	placing	place	VERB
ftr-429	168	14	the	the	DET
ftr-429	168	15	funds	fund	NOUN
ftr-429	168	16	outside	outside	ADP
ftr-429	168	17	of	of	ADP
ftr-429	168	18	the	the	DET
ftr-429	168	19	taxpayer	taxpayer	NOUN
ftr-429	168	20	's	's	PART
ftr-429	168	21	control	control	NOUN
ftr-429	168	22	until	until	SCONJ
ftr-429	168	23	the	the	DET
ftr-429	168	24	dispute	dispute	NOUN
ftr-429	168	25	is	be	AUX
ftr-429	168	26	resolved	resolve	VERB
ftr-429	168	27	.	.	PUNCT
ftr-429	169	1	section	section	NOUN
ftr-429	169	2	461	461	NUM
ftr-429	169	3	(	(	PUNCT
ftr-429	169	4	f	f	X
ftr-429	169	5	)	)	PUNCT
ftr-429	169	6	permits	permit	VERB
ftr-429	169	7	a	a	DET
ftr-429	169	8	deduction	deduction	NOUN
ftr-429	169	9	,	,	PUNCT
ftr-429	169	10	by	by	ADP
ftr-429	169	11	both	both	CCONJ
ftr-429	169	12	cash	cash	NOUN
ftr-429	169	13	and	and	CCONJ
ftr-429	169	14	accrual	accrual	ADJ
ftr-429	169	15	method	method	NOUN
ftr-429	169	16	taxpayers	taxpayer	NOUN
ftr-429	169	17	,	,	PUNCT
ftr-429	169	18	for	for	ADP
ftr-429	169	19	contested	contest	VERB
ftr-429	169	20	liabilities	liability	NOUN
ftr-429	169	21	if	if	SCONJ
ftr-429	169	22	the	the	DET
ftr-429	169	23	taxpayer	taxpayer	NOUN
ftr-429	169	24	transfers	transfer	VERB
ftr-429	169	25	money	money	NOUN
ftr-429	169	26	or	or	CCONJ
ftr-429	169	27	property	property	NOUN
ftr-429	169	28	"	"	PUNCT
ftr-429	169	29	to	to	PART
ftr-429	169	30	provide	provide	VERB
ftr-429	169	31	for	for	ADP
ftr-429	169	32	"	"	PUNCT
ftr-429	169	33	satisfaction	satisfaction	NOUN
ftr-429	169	34	of	of	ADP
ftr-429	169	35	the	the	DET
ftr-429	169	36	contested	contest	VERB
ftr-429	169	37	liability	liability	NOUN
ftr-429	169	38	,	,	PUNCT
ftr-429	169	39	as	as	ADV
ftr-429	169	40	long	long	ADV
ftr-429	169	41	as	as	SCONJ
ftr-429	169	42	the	the	DET
ftr-429	169	43	payment	payment	NOUN
ftr-429	169	44	would	would	AUX
ftr-429	169	45	be	be	AUX
ftr-429	169	46	deductible	deductible	ADJ
ftr-429	169	47	but	but	CCONJ
ftr-429	169	48	for	for	ADP
ftr-429	169	49	the	the	DET
ftr-429	169	50	contest	contest	NOUN
ftr-429	169	51	.	.	PUNCT
ftr-429	170	1	section	section	NOUN
ftr-429	170	2	461	461	NUM
ftr-429	170	3	(	(	PUNCT
ftr-429	170	4	f	f	X
ftr-429	170	5	)	)	PUNCT
ftr-429	170	6	does	do	AUX
ftr-429	170	7	not	not	PART
ftr-429	170	8	specify	specify	VERB
ftr-429	170	9	to	to	ADP
ftr-429	170	10	whom	whom	PRON
ftr-429	170	11	the	the	DET
ftr-429	170	12	payment	payment	NOUN
ftr-429	170	13	must	must	AUX
ftr-429	170	14	be	be	AUX
ftr-429	170	15	made	make	VERB
ftr-429	170	16	.	.	PUNCT
ftr-429	171	1	as	as	SCONJ
ftr-429	171	2	discussed	discuss	VERB
ftr-429	171	3	in	in	ADP
ftr-429	171	4	part	part	NOUN
ftr-429	171	5	iv	iv	ADP
ftr-429	171	6	,	,	PUNCT
ftr-429	171	7	while	while	SCONJ
ftr-429	171	8	the	the	DET
ftr-429	171	9	treasury	treasury	NOUN
ftr-429	171	10	has	have	AUX
ftr-429	171	11	taken	take	VERB
ftr-429	171	12	the	the	DET
ftr-429	171	13	position	position	NOUN
ftr-429	171	14	that	that	SCONJ
ftr-429	171	15	the	the	DET
ftr-429	171	16	payment	payment	NOUN
ftr-429	171	17	must	must	AUX
ftr-429	171	18	be	be	AUX
ftr-429	171	19	made	make	VERB
ftr-429	171	20	to	to	ADP
ftr-429	171	21	the	the	DET
ftr-429	171	22	creditor	creditor	NOUN
ftr-429	171	23	,	,	PUNCT
ftr-429	171	24	to	to	ADP
ftr-429	171	25	a	a	DET
ftr-429	171	26	qualified	qualified	ADJ
ftr-429	171	27	trust	trust	NOUN
ftr-429	171	28	or	or	CCONJ
ftr-429	171	29	fund	fund	NOUN
ftr-429	171	30	under	under	ADP
ftr-429	171	31	an	an	DET
ftr-429	171	32	agreement	agreement	NOUN
ftr-429	171	33	signed	sign	VERB
ftr-429	171	34	by	by	ADP
ftr-429	171	35	the	the	DET
ftr-429	171	36	creditor	creditor	NOUN
ftr-429	171	37	,	,	PUNCT
ftr-429	171	38	or	or	CCONJ
ftr-429	171	39	pursuant	pursuant	ADJ
ftr-429	171	40	to	to	ADP
ftr-429	171	41	a	a	DET
ftr-429	171	42	court	court	NOUN
ftr-429	171	43	or	or	CCONJ
ftr-429	171	44	government	government	NOUN
ftr-429	171	45	order	order	NOUN
ftr-429	171	46	,	,	PUNCT
ftr-429	171	47	16	16	NUM
ftr-429	171	48	several	several	ADJ
ftr-429	171	49	courts	court	NOUN
ftr-429	171	50	have	have	AUX
ftr-429	171	51	been	be	AUX
ftr-429	171	52	far	far	ADV
ftr-429	171	53	more	more	ADV
ftr-429	171	54	liberal	liberal	ADJ
ftr-429	171	55	in	in	ADP
ftr-429	171	56	allowing	allow	VERB
ftr-429	171	57	payments	payment	NOUN
ftr-429	171	58	even	even	ADV
ftr-429	171	59	to	to	ADP
ftr-429	171	60	secret	secret	ADJ
ftr-429	171	61	trusts	trust	NOUN
ftr-429	171	62	,	,	PUNCT
ftr-429	171	63	as	as	ADV
ftr-429	171	64	long	long	ADV
ftr-429	171	65	as	as	SCONJ
ftr-429	171	66	distribution	distribution	NOUN
ftr-429	171	67	from	from	ADP
ftr-429	171	68	the	the	DET
ftr-429	171	69	trust	trust	NOUN
ftr-429	171	70	can	can	AUX
ftr-429	171	71	be	be	AUX
ftr-429	171	72	made	make	VERB
ftr-429	171	73	only	only	ADV
ftr-429	171	74	upon	upon	SCONJ
ftr-429	171	75	resolution	resolution	NOUN
ftr-429	171	76	of	of	ADP
ftr-429	171	77	the	the	DET
ftr-429	171	78	contest	contest	NOUN
ftr-429	171	79	.	.	PUNCT
ftr-429	172	1	7	7	NUM
ftr-429	172	2	similarly	similarly	ADV
ftr-429	172	3	,	,	PUNCT
ftr-429	172	4	where	where	SCONJ
ftr-429	172	5	there	there	PRON
ftr-429	172	6	is	be	VERB
ftr-429	172	7	a	a	DET
ftr-429	172	8	dispute	dispute	NOUN
ftr-429	172	9	over	over	ADP
ftr-429	172	10	who	who	PRON
ftr-429	172	11	is	be	AUX
ftr-429	172	12	entitled	entitle	VERB
ftr-429	172	13	to	to	ADP
ftr-429	172	14	payment	payment	NOUN
ftr-429	172	15	,	,	PUNCT
ftr-429	172	16	but	but	CCONJ
ftr-429	172	17	the	the	DET
ftr-429	172	18	taxpayer	taxpayer	NOUN
ftr-429	172	19	admits	admit	VERB
ftr-429	172	20	the	the	DET
ftr-429	172	21	liability	liability	NOUN
ftr-429	172	22	,	,	PUNCT
ftr-429	172	23	the	the	DET
ftr-429	172	24	treasury	treasury	NOUN
ftr-429	172	25	has	have	AUX
ftr-429	172	26	proposed	propose	VERB
ftr-429	172	27	permitting	permit	VERB
ftr-429	172	28	a	a	DET
ftr-429	172	29	deduction	deduction	NOUN
ftr-429	172	30	for	for	ADP
ftr-429	172	31	payment	payment	NOUN
ftr-429	172	32	to	to	ADP
ftr-429	172	33	a	a	DET
ftr-429	172	34	disputed	dispute	VERB
ftr-429	172	35	ownership	ownership	NOUN
ftr-429	172	36	fund	fund	NOUN
ftr-429	172	37	.	.	PUNCT
ftr-429	173	1	this	this	PRON
ftr-429	173	2	would	would	AUX
ftr-429	173	3	enable	enable	VERB
ftr-429	173	4	a	a	DET
ftr-429	173	5	taxpayer	taxpayer	NOUN
ftr-429	173	6	to	to	PART
ftr-429	173	7	take	take	VERB
ftr-429	173	8	a	a	DET
ftr-429	173	9	deduction	deduction	NOUN
ftr-429	173	10	upon	upon	SCONJ
ftr-429	173	11	interpleading	interpleade	VERB
ftr-429	173	12	funds	fund	NOUN
ftr-429	173	13	with	with	ADP
ftr-429	173	14	a	a	DET
ftr-429	173	15	court	court	NOUN
ftr-429	173	16	with	with	ADP
ftr-429	173	17	jurisdiction	jurisdiction	NOUN
ftr-429	173	18	to	to	PART
ftr-429	173	19	resolve	resolve	VERB
ftr-429	173	20	conflicting	conflicting	ADJ
ftr-429	173	21	claims	claim	NOUN
ftr-429	173	22	of	of	ADP
ftr-429	173	23	entitlement	entitlement	NOUN
ftr-429	173	24	.	.	PUNCT
ftr-429	174	1	8	8	NUM
ftr-429	174	2	congress	congress	PROPN
ftr-429	174	3	has	have	AUX
ftr-429	174	4	also	also	ADV
ftr-429	174	5	granted	grant	VERB
ftr-429	174	6	relief	relief	NOUN
ftr-429	174	7	from	from	ADP
ftr-429	174	8	the	the	DET
ftr-429	174	9	harsh	harsh	ADJ
ftr-429	174	10	economic	economic	ADJ
ftr-429	174	11	performance	performance	NOUN
ftr-429	174	12	rules	rule	NOUN
ftr-429	174	13	by	by	ADP
ftr-429	174	14	allowing	allow	VERB
ftr-429	174	15	deductions	deduction	NOUN
ftr-429	174	16	for	for	ADP
ftr-429	174	17	payments	payment	NOUN
ftr-429	174	18	to	to	ADP
ftr-429	174	19	a	a	DET
ftr-429	174	20	designated	designate	VERB
ftr-429	174	21	settlement	settlement	NOUN
ftr-429	174	22	fund	fund	NOUN
ftr-429	174	23	(	(	PUNCT
ftr-429	174	24	dsf	dsf	PROPN
ftr-429	174	25	)	)	PUNCT
ftr-429	174	26	15	15	NUM
ftr-429	174	27	.	.	PUNCT
ftr-429	175	1	in	in	ADP
ftr-429	175	2	the	the	DET
ftr-429	175	3	famous	famous	ADJ
ftr-429	175	4	case	case	NOUN
ftr-429	175	5	of	of	ADP
ftr-429	175	6	helvering	helvere	VERB
ftr-429	175	7	v.	v.	PROPN
ftr-429	175	8	gregory	gregory	PROPN
ftr-429	175	9	,	,	PUNCT
ftr-429	175	10	judge	judge	PROPN
ftr-429	175	11	learned	learn	VERB
ftr-429	175	12	hand	hand	NOUN
ftr-429	175	13	stated	state	VERB
ftr-429	175	14	:	:	PUNCT
ftr-429	175	15	"	"	PUNCT
ftr-429	175	16	any	any	DET
ftr-429	175	17	one	one	NOUN
ftr-429	175	18	may	may	AUX
ftr-429	175	19	so	so	ADV
ftr-429	175	20	arrange	arrange	VERB
ftr-429	175	21	his	his	PRON
ftr-429	175	22	affairs	affair	NOUN
ftr-429	175	23	that	that	SCONJ
ftr-429	175	24	his	his	PRON
ftr-429	175	25	taxes	taxis	NOUN
ftr-429	175	26	shall	shall	AUX
ftr-429	175	27	be	be	AUX
ftr-429	175	28	as	as	ADV
ftr-429	175	29	low	low	ADJ
ftr-429	175	30	as	as	ADP
ftr-429	175	31	possible	possible	ADJ
ftr-429	175	32	;	;	PUNCT
ftr-429	175	33	he	he	PRON
ftr-429	175	34	is	be	AUX
ftr-429	175	35	not	not	PART
ftr-429	175	36	bound	bind	VERB
ftr-429	175	37	to	to	PART
ftr-429	175	38	choose	choose	VERB
ftr-429	175	39	that	that	DET
ftr-429	175	40	pattern	pattern	NOUN
ftr-429	175	41	which	which	PRON
ftr-429	175	42	will	will	AUX
ftr-429	175	43	best	well	ADV
ftr-429	175	44	pay	pay	VERB
ftr-429	175	45	the	the	DET
ftr-429	175	46	treasury	treasury	NOUN
ftr-429	175	47	;	;	PUNCT
ftr-429	175	48	there	there	PRON
ftr-429	175	49	is	be	VERB
ftr-429	175	50	not	not	PART
ftr-429	175	51	even	even	ADV
ftr-429	175	52	a	a	DET
ftr-429	175	53	patriotic	patriotic	ADJ
ftr-429	175	54	duty	duty	NOUN
ftr-429	175	55	to	to	PART
ftr-429	175	56	increase	increase	VERB
ftr-429	175	57	one	one	NUM
ftr-429	175	58	's	's	PART
ftr-429	175	59	taxes	taxis	NOUN
ftr-429	175	60	.	.	PUNCT
ftr-429	175	61	"	"	PUNCT
ftr-429	176	1	69	69	NUM
ftr-429	176	2	f.2d	f.2d	SYM
ftr-429	176	3	809	809	NUM
ftr-429	176	4	,	,	PUNCT
ftr-429	176	5	811	811	NUM
ftr-429	176	6	(	(	PUNCT
ftr-429	176	7	2d	2d	NUM
ftr-429	176	8	cir	cir	NOUN
ftr-429	176	9	.	.	PUNCT
ftr-429	176	10	1934	1934	NUM
ftr-429	176	11	)	)	PUNCT
ftr-429	176	12	,	,	PUNCT
ftr-429	176	13	aff'd	aff'd	VERB
ftr-429	176	14	293	293	NUM
ftr-429	176	15	u.s	u.s	PROPN
ftr-429	176	16	.	.	PROPN
ftr-429	176	17	465	465	NUM
ftr-429	176	18	(	(	PUNCT
ftr-429	176	19	1935	1935	NUM
ftr-429	176	20	)	)	PUNCT
ftr-429	176	21	.	.	PUNCT
ftr-429	177	1	16	16	NUM
ftr-429	177	2	.	.	PUNCT
ftr-429	177	3	regs	regs	PROPN
ftr-429	177	4	.	.	PUNCT
ftr-429	178	1	§	§	PROPN
ftr-429	178	2	1.461	1.461	NUM
ftr-429	178	3	-	-	SYM
ftr-429	178	4	2(c)(1	2(c)(1	NUM
ftr-429	178	5	)	)	PUNCT
ftr-429	178	6	.	.	PUNCT
ftr-429	179	1	17	17	NUM
ftr-429	179	2	.	.	PUNCT
ftr-429	179	3	see	see	VERB
ftr-429	179	4	varied	varied	ADJ
ftr-429	179	5	invs	invs	NOUN
ftr-429	179	6	.	.	PROPN
ftr-429	179	7	,	,	PUNCT
ftr-429	179	8	inc	inc	PROPN
ftr-429	179	9	.	.	PROPN
ftr-429	179	10	v.	v.	PROPN
ftr-429	179	11	united	united	PROPN
ftr-429	179	12	states	states	PROPN
ftr-429	179	13	,	,	PUNCT
ftr-429	179	14	31	31	NUM
ftr-429	179	15	f.3d	f.3d	NUM
ftr-429	179	16	651	651	NUM
ftr-429	179	17	,	,	PUNCT
ftr-429	179	18	655	655	NUM
ftr-429	179	19	(	(	PUNCT
ftr-429	179	20	8th	8th	ADJ
ftr-429	179	21	cir	cir	NOUN
ftr-429	179	22	.	.	PROPN
ftr-429	179	23	1994	1994	NUM
ftr-429	179	24	)	)	PUNCT
ftr-429	179	25	;	;	PUNCT
ftr-429	180	1	edison	edison	PROPN
ftr-429	180	2	bros	bros	PROPN
ftr-429	180	3	.	.	PROPN
ftr-429	180	4	stores	stores	PROPN
ftr-429	180	5	,	,	PUNCT
ftr-429	180	6	inc	inc	PROPN
ftr-429	180	7	.	.	PROPN
ftr-429	181	1	v.	v.	PROPN
ftr-429	181	2	commissioner	commissioner	PROPN
ftr-429	181	3	,	,	PUNCT
ftr-429	182	1	69	69	NUM
ftr-429	182	2	t.c	t.c	PROPN
ftr-429	182	3	.	.	PROPN
ftr-429	182	4	memo	memo	NOUN
ftr-429	182	5	(	(	PUNCT
ftr-429	182	6	cch	cch	PROPN
ftr-429	182	7	)	)	PUNCT
ftr-429	182	8	2897	2897	NUM
ftr-429	182	9	,	,	PUNCT
ftr-429	182	10	2899	2899	NUM
ftr-429	182	11	-	-	SYM
ftr-429	182	12	900	900	NUM
ftr-429	182	13	,	,	PUNCT
ftr-429	182	14	t.c	t.c	PROPN
ftr-429	182	15	.	.	PROPN
ftr-429	182	16	memo	memo	NOUN
ftr-429	182	17	(	(	PUNCT
ftr-429	182	18	ria	ria	PROPN
ftr-429	182	19	)	)	PUNCT
ftr-429	182	20	95,262	95,262	NUM
ftr-429	182	21	,	,	PUNCT
ftr-429	182	22	95	95	NUM
ftr-429	182	23	-	-	SYM
ftr-429	182	24	1659	1659	NUM
ftr-429	182	25	.	.	PUNCT
ftr-429	183	1	18	18	NUM
ftr-429	183	2	.	.	PUNCT
ftr-429	183	3	prop	prop	NOUN
ftr-429	183	4	.	.	PUNCT
ftr-429	183	5	regs	regs	PROPN
ftr-429	183	6	.	.	PUNCT
ftr-429	184	1	§	§	PROPN
ftr-429	184	2	1.468b-9	1.468b-9	PROPN
ftr-429	184	3	,	,	PUNCT
ftr-429	184	4	64	64	NUM
ftr-429	184	5	f.r	f.r	NOUN
ftr-429	184	6	.	.	PROPN
ftr-429	184	7	4801	4801	NUM
ftr-429	184	8	(	(	PUNCT
ftr-429	184	9	2/1/99	2/1/99	NUM
ftr-429	184	10	)	)	PUNCT
ftr-429	184	11	(	(	PUNCT
ftr-429	184	12	disputed	dispute	VERB
ftr-429	184	13	ownership	ownership	NOUN
ftr-429	184	14	fund	fund	NOUN
ftr-429	184	15	)	)	PUNCT
ftr-429	184	16	.	.	PUNCT
ftr-429	185	1	florida	florida	PROPN
ftr-429	185	2	tax	tax	PROPN
ftr-429	185	3	review	review	NOUN
ftr-429	185	4	[	[	X
ftr-429	185	5	vol	vol	NOUN
ftr-429	185	6	5:3	5:3	NUM
ftr-429	185	7	avoiding	avoid	VERB
ftr-429	185	8	phantom	phantom	ADJ
ftr-429	185	9	income	income	NOUN
ftr-429	185	10	in	in	ADP
ftr-429	185	11	bankruptcy	bankruptcy	NOUN
ftr-429	185	12	established	establish	VERB
ftr-429	185	13	under	under	ADP
ftr-429	185	14	section	section	NOUN
ftr-429	185	15	468b	468b	NOUN
ftr-429	185	16	,	,	PUNCT
ftr-429	185	17	and	and	CCONJ
ftr-429	185	18	the	the	DET
ftr-429	185	19	treasury	treasury	NOUN
ftr-429	185	20	has	have	AUX
ftr-429	185	21	granted	grant	VERB
ftr-429	185	22	significantly	significantly	ADV
ftr-429	185	23	broader	broad	ADJ
ftr-429	185	24	relief	relief	NOUN
ftr-429	185	25	for	for	ADP
ftr-429	185	26	payments	payment	NOUN
ftr-429	185	27	made	make	VERB
ftr-429	185	28	to	to	ADP
ftr-429	185	29	a	a	DET
ftr-429	185	30	qualified	qualified	ADJ
ftr-429	185	31	settlement	settlement	NOUN
ftr-429	185	32	fund	fund	NOUN
ftr-429	185	33	(	(	PUNCT
ftr-429	185	34	qsf	qsf	NOUN
ftr-429	185	35	)	)	PUNCT
ftr-429	185	36	pursuant	pursuant	NOUN
ftr-429	185	37	to	to	ADP
ftr-429	185	38	the	the	DET
ftr-429	185	39	section	section	NOUN
ftr-429	185	40	1.468b	1.468b	NUM
ftr-429	185	41	of	of	ADP
ftr-429	185	42	the	the	DET
ftr-429	185	43	treasury	treasury	NOUN
ftr-429	185	44	regulations	regulation	NOUN
ftr-429	185	45	.	.	PUNCT
ftr-429	186	1	broadly	broadly	ADV
ftr-429	186	2	speaking	speak	VERB
ftr-429	186	3	,	,	PUNCT
ftr-429	186	4	the	the	DET
ftr-429	186	5	dsf	dsf	PROPN
ftr-429	186	6	statute	statute	NOUN
ftr-429	186	7	and	and	CCONJ
ftr-429	186	8	the	the	DET
ftr-429	186	9	qsf	qsf	PROPN
ftr-429	186	10	regulations	regulation	NOUN
ftr-429	186	11	combine	combine	VERB
ftr-429	186	12	to	to	PART
ftr-429	186	13	allow	allow	VERB
ftr-429	186	14	accrual	accrual	ADJ
ftr-429	186	15	method	method	NOUN
ftr-429	186	16	taxpayers	taxpayer	NOUN
ftr-429	186	17	to	to	PART
ftr-429	186	18	avoid	avoid	VERB
ftr-429	186	19	the	the	DET
ftr-429	186	20	economic	economic	ADJ
ftr-429	186	21	performance	performance	NOUN
ftr-429	186	22	limitations	limitation	NOUN
ftr-429	186	23	by	by	ADP
ftr-429	186	24	permitting	permit	VERB
ftr-429	186	25	deductions	deduction	NOUN
ftr-429	186	26	for	for	ADP
ftr-429	186	27	payments	payment	NOUN
ftr-429	186	28	made	make	VERB
ftr-429	186	29	to	to	ADP
ftr-429	186	30	a	a	DET
ftr-429	186	31	desiguated	desiguate	VERB
ftr-429	186	32	fund	fund	NOUN
ftr-429	186	33	for	for	ADP
ftr-429	186	34	satisfaction	satisfaction	NOUN
ftr-429	186	35	of	of	ADP
ftr-429	186	36	disputed	disputed	ADJ
ftr-429	186	37	and	and	CCONJ
ftr-429	186	38	undisputed	undisputed	ADJ
ftr-429	186	39	tort	tort	NOUN
ftr-429	186	40	and	and	CCONJ
ftr-429	186	41	violation	violation	NOUN
ftr-429	186	42	of	of	ADP
ftr-429	186	43	law	law	NOUN
ftr-429	186	44	liabilities	liability	NOUN
ftr-429	186	45	.	.	PUNCT
ftr-429	187	1	a	a	DET
ftr-429	187	2	full	full	ADJ
ftr-429	187	3	review	review	NOUN
ftr-429	187	4	of	of	ADP
ftr-429	187	5	the	the	DET
ftr-429	187	6	dsf	dsf	NOUN
ftr-429	187	7	and	and	CCONJ
ftr-429	187	8	qsf	qsf	NOUN
ftr-429	187	9	rules	rule	NOUN
ftr-429	187	10	follows	follow	VERB
ftr-429	187	11	in	in	ADP
ftr-429	187	12	part	part	NOUN
ftr-429	187	13	iii	iii	NOUN
ftr-429	187	14	.	.	PUNCT
ftr-429	188	1	while	while	SCONJ
ftr-429	188	2	the	the	DET
ftr-429	188	3	available	available	ADJ
ftr-429	188	4	relief	relief	NOUN
ftr-429	188	5	is	be	AUX
ftr-429	188	6	limited	limit	VERB
ftr-429	188	7	,	,	PUNCT
ftr-429	188	8	especially	especially	ADV
ftr-429	188	9	for	for	ADP
ftr-429	188	10	bankruptcy	bankruptcy	NOUN
ftr-429	188	11	debtors	debtor	NOUN
ftr-429	188	12	,	,	PUNCT
ftr-429	188	13	the	the	DET
ftr-429	188	14	dsf	dsf	NOUN
ftr-429	188	15	and	and	CCONJ
ftr-429	188	16	qsf	qsf	NOUN
ftr-429	188	17	rules	rule	NOUN
ftr-429	188	18	provide	provide	VERB
ftr-429	188	19	a	a	DET
ftr-429	188	20	mechanism	mechanism	NOUN
ftr-429	188	21	for	for	ADP
ftr-429	188	22	relieving	relieve	VERB
ftr-429	188	23	the	the	DET
ftr-429	188	24	distortion	distortion	NOUN
ftr-429	188	25	caused	cause	VERB
ftr-429	188	26	by	by	ADP
ftr-429	188	27	the	the	DET
ftr-429	188	28	economic	economic	ADJ
ftr-429	188	29	performance	performance	NOUN
ftr-429	188	30	rules	rule	NOUN
ftr-429	188	31	in	in	ADP
ftr-429	188	32	many	many	ADJ
ftr-429	188	33	situations	situation	NOUN
ftr-429	188	34	in	in	ADP
ftr-429	188	35	which	which	PRON
ftr-429	188	36	they	they	PRON
ftr-429	188	37	would	would	AUX
ftr-429	188	38	otherwise	otherwise	ADV
ftr-429	188	39	unintentionally	unintentionally	ADV
ftr-429	188	40	penalize	penalize	VERB
ftr-429	188	41	and	and	CCONJ
ftr-429	188	42	discourage	discourage	VERB
ftr-429	188	43	legitimate	legitimate	ADJ
ftr-429	188	44	non	non	ADJ
ftr-429	188	45	-	-	ADJ
ftr-429	188	46	tax	tax	ADJ
ftr-429	188	47	business	business	NOUN
ftr-429	188	48	activities	activity	NOUN
ftr-429	188	49	,	,	PUNCT
ftr-429	188	50	such	such	ADJ
ftr-429	188	51	as	as	ADP
ftr-429	188	52	structured	structure	VERB
ftr-429	188	53	tort	tort	NOUN
ftr-429	188	54	settlements	settlement	NOUN
ftr-429	188	55	.	.	PUNCT
ftr-429	189	1	this	this	DET
ftr-429	189	2	paper	paper	NOUN
ftr-429	189	3	explores	explore	VERB
ftr-429	189	4	the	the	DET
ftr-429	189	5	limitations	limitation	NOUN
ftr-429	189	6	and	and	CCONJ
ftr-429	189	7	uncertainties	uncertainty	NOUN
ftr-429	189	8	of	of	ADP
ftr-429	189	9	the	the	DET
ftr-429	189	10	current	current	ADJ
ftr-429	189	11	methods	method	NOUN
ftr-429	189	12	available	available	ADJ
ftr-429	189	13	to	to	ADP
ftr-429	189	14	accrual	accrual	ADJ
ftr-429	189	15	method	method	NOUN
ftr-429	189	16	and	and	CCONJ
ftr-429	189	17	cash	cash	NOUN
ftr-429	189	18	method	method	NOUN
ftr-429	189	19	bankruptcy	bankruptcy	NOUN
ftr-429	189	20	debtors	debtor	NOUN
ftr-429	189	21	to	to	PART
ftr-429	189	22	attempt	attempt	VERB
ftr-429	189	23	to	to	PART
ftr-429	189	24	avoid	avoid	VERB
ftr-429	189	25	taxation	taxation	NOUN
ftr-429	189	26	on	on	ADP
ftr-429	189	27	phantom	phantom	ADJ
ftr-429	189	28	income	income	NOUN
ftr-429	189	29	which	which	PRON
ftr-429	189	30	is	be	AUX
ftr-429	189	31	earmarked	earmark	VERB
ftr-429	189	32	for	for	ADP
ftr-429	189	33	the	the	DET
ftr-429	189	34	payment	payment	NOUN
ftr-429	189	35	of	of	ADP
ftr-429	189	36	creditor	creditor	NOUN
ftr-429	189	37	claims	claim	NOUN
ftr-429	189	38	,	,	PUNCT
ftr-429	189	39	and	and	CCONJ
ftr-429	189	40	points	point	VERB
ftr-429	189	41	out	out	ADP
ftr-429	189	42	the	the	DET
ftr-429	189	43	need	need	NOUN
ftr-429	189	44	for	for	ADP
ftr-429	189	45	regulatory	regulatory	ADJ
ftr-429	189	46	reform	reform	NOUN
ftr-429	189	47	.	.	PUNCT
ftr-429	190	1	ii	ii	PROPN
ftr-429	190	2	.	.	PUNCT
ftr-429	191	1	the	the	DET
ftr-429	191	2	existing	exist	VERB
ftr-429	191	3	methods	method	NOUN
ftr-429	191	4	for	for	ADP
ftr-429	191	5	avoiding	avoid	VERB
ftr-429	191	6	phantom	phantom	ADJ
ftr-429	191	7	income	income	NOUN
ftr-429	191	8	in	in	ADP
ftr-429	191	9	bankruptcy	bankruptcy	NOUN
ftr-429	191	10	are	be	AUX
ftr-429	191	11	inadequate	inadequate	ADJ
ftr-429	191	12	a.	a.	NOUN
ftr-429	191	13	the	the	DET
ftr-429	191	14	net	net	ADJ
ftr-429	191	15	operating	operate	VERB
ftr-429	191	16	loss	loss	NOUN
ftr-429	191	17	carryback	carryback	NOUN
ftr-429	191	18	rules	rule	NOUN
ftr-429	191	19	provide	provide	VERB
ftr-429	191	20	only	only	ADV
ftr-429	191	21	limited	limit	VERB
ftr-429	191	22	relieffrom	relieffrom	ADP
ftr-429	191	23	the	the	DET
ftr-429	191	24	accounting	accounting	NOUN
ftr-429	191	25	method	method	NOUN
ftr-429	191	26	distortion	distortion	NOUN
ftr-429	191	27	in	in	ADP
ftr-429	191	28	bankruptcy	bankruptcy	NOUN
ftr-429	191	29	the	the	DET
ftr-429	191	30	code	code	NOUN
ftr-429	191	31	allows	allow	VERB
ftr-429	191	32	a	a	DET
ftr-429	191	33	taxpayer	taxpayer	NOUN
ftr-429	191	34	to	to	PART
ftr-429	191	35	carry	carry	VERB
ftr-429	191	36	back	back	ADP
ftr-429	191	37	a	a	DET
ftr-429	191	38	net	net	ADJ
ftr-429	191	39	operating	operating	NOUN
ftr-429	191	40	loss	loss	NOUN
ftr-429	191	41	to	to	ADP
ftr-429	191	42	its	its	PRON
ftr-429	191	43	prior	prior	ADJ
ftr-429	191	44	two	two	NUM
ftr-429	191	45	years	year	NOUN
ftr-429	191	46	.	.	PUNCT
ftr-429	192	1	9	9	NUM
ftr-429	192	2	a	a	DET
ftr-429	192	3	net	net	ADJ
ftr-429	192	4	operating	operating	NOUN
ftr-429	192	5	loss	loss	NOUN
ftr-429	192	6	is	be	AUX
ftr-429	192	7	defined	define	VERB
ftr-429	192	8	generally	generally	ADV
ftr-429	192	9	as	as	SCONJ
ftr-429	192	10	deductions	deduction	NOUN
ftr-429	192	11	in	in	ADP
ftr-429	192	12	excess	excess	NOUN
ftr-429	192	13	of	of	ADP
ftr-429	192	14	gross	gross	ADJ
ftr-429	192	15	income.20	income.20	PROPN
ftr-429	192	16	however	however	ADV
ftr-429	192	17	,	,	PUNCT
ftr-429	192	18	section	section	NOUN
ftr-429	192	19	172(d	172(d	PROPN
ftr-429	192	20	)	)	PUNCT
ftr-429	192	21	prevents	prevent	VERB
ftr-429	192	22	most	most	ADJ
ftr-429	192	23	personal	personal	ADJ
ftr-429	192	24	deductions	deduction	NOUN
ftr-429	192	25	,	,	PUNCT
ftr-429	192	26	including	include	VERB
ftr-429	192	27	itemized	itemize	VERB
ftr-429	192	28	personal	personal	ADJ
ftr-429	192	29	deductions	deduction	NOUN
ftr-429	192	30	,	,	PUNCT
ftr-429	192	31	personal	personal	ADJ
ftr-429	192	32	and	and	CCONJ
ftr-429	192	33	dependency	dependency	NOUN
ftr-429	192	34	exemptions	exemption	NOUN
ftr-429	192	35	and	and	CCONJ
ftr-429	192	36	investment	investment	NOUN
ftr-429	192	37	expenses	expense	NOUN
ftr-429	192	38	,	,	PUNCT
ftr-429	192	39	from	from	ADP
ftr-429	192	40	being	be	AUX
ftr-429	192	41	carried	carry	VERB
ftr-429	192	42	back	back	ADV
ftr-429	192	43	as	as	ADP
ftr-429	192	44	net	net	ADJ
ftr-429	192	45	operating	operating	NOUN
ftr-429	192	46	losses	loss	NOUN
ftr-429	192	47	.	.	PUNCT
ftr-429	193	1	moreover	moreover	ADV
ftr-429	193	2	,	,	PUNCT
ftr-429	193	3	no	no	DET
ftr-429	193	4	deduction	deduction	NOUN
ftr-429	193	5	is	be	AUX
ftr-429	193	6	allowed	allow	VERB
ftr-429	193	7	for	for	ADP
ftr-429	193	8	capital	capital	NOUN
ftr-429	193	9	losses	loss	NOUN
ftr-429	193	10	in	in	ADP
ftr-429	193	11	excess	excess	NOUN
ftr-429	193	12	of	of	ADP
ftr-429	193	13	capital	capital	NOUN
ftr-429	193	14	gains	gain	NOUN
ftr-429	193	15	.	.	PUNCT
ftr-429	194	1	21	21	NUM
ftr-429	194	2	in	in	ADP
ftr-429	194	3	essence	essence	NOUN
ftr-429	194	4	,	,	PUNCT
ftr-429	194	5	the	the	DET
ftr-429	194	6	net	net	ADJ
ftr-429	194	7	operating	operating	NOUN
ftr-429	194	8	loss	loss	NOUN
ftr-429	194	9	is	be	AUX
ftr-429	194	10	the	the	DET
ftr-429	194	11	excess	excess	NOUN
ftr-429	194	12	of	of	ADP
ftr-429	194	13	business	business	NOUN
ftr-429	194	14	deductions	deduction	NOUN
ftr-429	194	15	over	over	ADP
ftr-429	194	16	business	business	NOUN
ftr-429	194	17	income	income	NOUN
ftr-429	194	18	,	,	PUNCT
ftr-429	194	19	to	to	ADP
ftr-429	194	20	the	the	DET
ftr-429	194	21	extent	extent	NOUN
ftr-429	194	22	that	that	SCONJ
ftr-429	194	23	the	the	DET
ftr-429	194	24	taxpayer	taxpayer	NOUN
ftr-429	194	25	does	do	AUX
ftr-429	194	26	not	not	PART
ftr-429	194	27	receive	receive	VERB
ftr-429	194	28	any	any	DET
ftr-429	194	29	tax	tax	NOUN
ftr-429	194	30	benefit	benefit	NOUN
ftr-429	194	31	from	from	ADP
ftr-429	194	32	the	the	DET
ftr-429	194	33	excess	excess	ADJ
ftr-429	194	34	business	business	NOUN
ftr-429	194	35	deductions.2	deductions.2	NOUN
ftr-429	194	36	'	'	PUNCT
ftr-429	194	37	however	however	ADV
ftr-429	194	38	,	,	PUNCT
ftr-429	194	39	the	the	DET
ftr-429	194	40	excess	excess	ADJ
ftr-429	194	41	business	business	NOUN
ftr-429	194	42	deductions	deduction	NOUN
ftr-429	194	43	result	result	VERB
ftr-429	194	44	in	in	ADP
ftr-429	194	45	a	a	DET
ftr-429	194	46	tax	tax	NOUN
ftr-429	194	47	19	19	NUM
ftr-429	194	48	.	.	PUNCT
ftr-429	195	1	§	§	PROPN
ftr-429	195	2	§	§	PROPN
ftr-429	195	3	172(a	172(a	PROPN
ftr-429	195	4	)	)	PUNCT
ftr-429	195	5	,	,	PUNCT
ftr-429	195	6	(	(	PUNCT
ftr-429	195	7	b)(1)(a	b)(1)(a	NOUN
ftr-429	195	8	)	)	PUNCT
ftr-429	195	9	.	.	PUNCT
ftr-429	196	1	longer	long	ADJ
ftr-429	196	2	carrybacks	carryback	NOUN
ftr-429	196	3	are	be	AUX
ftr-429	196	4	allowed	allow	VERB
ftr-429	196	5	in	in	ADP
ftr-429	196	6	specified	specified	ADJ
ftr-429	196	7	circumstances	circumstance	NOUN
ftr-429	196	8	.	.	PUNCT
ftr-429	197	1	see	see	VERB
ftr-429	197	2	e.g.	e.g.	ADV
ftr-429	197	3	,	,	PUNCT
ftr-429	197	4	§	§	PROPN
ftr-429	197	5	172(b)(1)(c	172(b)(1)(c	PROPN
ftr-429	197	6	)	)	PUNCT
ftr-429	197	7	(	(	PUNCT
ftr-429	197	8	10	10	NUM
ftr-429	197	9	year	year	NOUN
ftr-429	197	10	specified	specify	VERB
ftr-429	197	11	liability	liability	NOUN
ftr-429	197	12	loss	loss	NOUN
ftr-429	197	13	carryback	carryback	NOUN
ftr-429	197	14	)	)	PUNCT
ftr-429	197	15	;	;	PUNCT
ftr-429	197	16	§	§	PROPN
ftr-429	197	17	172	172	NUM
ftr-429	197	18	(	(	PUNCT
ftr-429	197	19	b)(1)(d	b)(1)(d	PROPN
ftr-429	197	20	)	)	PUNCT
ftr-429	197	21	(	(	PUNCT
ftr-429	197	22	10	10	NUM
ftr-429	197	23	year	year	NOUN
ftr-429	197	24	carryback	carryback	NOUN
ftr-429	197	25	for	for	ADP
ftr-429	197	26	commercial	commercial	ADJ
ftr-429	197	27	bank	bank	NOUN
ftr-429	197	28	bad	bad	ADJ
ftr-429	197	29	debt	debt	NOUN
ftr-429	197	30	losses	loss	NOUN
ftr-429	197	31	)	)	PUNCT
ftr-429	197	32	;	;	PUNCT
ftr-429	197	33	§	§	PROPN
ftr-429	197	34	172(b)(1)(f	172(b)(1)(f	PROPN
ftr-429	197	35	)	)	PUNCT
ftr-429	197	36	(	(	PUNCT
ftr-429	197	37	3	3	NUM
ftr-429	197	38	year	year	NOUN
ftr-429	197	39	carryback	carryback	NOUN
ftr-429	197	40	for	for	ADP
ftr-429	197	41	casualty	casualty	NOUN
ftr-429	197	42	losses	loss	NOUN
ftr-429	197	43	,	,	PUNCT
ftr-429	197	44	small	small	ADJ
ftr-429	197	45	business	business	NOUN
ftr-429	197	46	losses	loss	NOUN
ftr-429	197	47	and	and	CCONJ
ftr-429	197	48	farming	farming	NOUN
ftr-429	197	49	losses	loss	NOUN
ftr-429	197	50	)	)	PUNCT
ftr-429	197	51	.	.	PUNCT
ftr-429	198	1	20	20	NUM
ftr-429	198	2	.	.	PUNCT
ftr-429	199	1	§	§	PROPN
ftr-429	199	2	172(c	172(c	PROPN
ftr-429	199	3	)	)	PUNCT
ftr-429	199	4	.	.	PUNCT
ftr-429	200	1	21	21	NUM
ftr-429	200	2	.	.	PUNCT
ftr-429	201	1	corporations	corporation	NOUN
ftr-429	201	2	are	be	AUX
ftr-429	201	3	not	not	PART
ftr-429	201	4	allowed	allow	VERB
ftr-429	201	5	to	to	PART
ftr-429	201	6	deduct	deduct	VERB
ftr-429	201	7	losses	loss	NOUN
ftr-429	201	8	from	from	ADP
ftr-429	201	9	the	the	DET
ftr-429	201	10	sale	sale	NOUN
ftr-429	201	11	or	or	CCONJ
ftr-429	201	12	exchange	exchange	NOUN
ftr-429	201	13	of	of	ADP
ftr-429	201	14	capital	capital	NOUN
ftr-429	201	15	assets	asset	NOUN
ftr-429	201	16	to	to	ADP
ftr-429	201	17	the	the	DET
ftr-429	201	18	extent	extent	NOUN
ftr-429	201	19	they	they	PRON
ftr-429	201	20	exceed	exceed	VERB
ftr-429	201	21	gains	gain	NOUN
ftr-429	201	22	from	from	ADP
ftr-429	201	23	the	the	DET
ftr-429	201	24	sale	sale	NOUN
ftr-429	201	25	or	or	CCONJ
ftr-429	201	26	exchange	exchange	NOUN
ftr-429	201	27	of	of	ADP
ftr-429	201	28	capital	capital	NOUN
ftr-429	201	29	assets	asset	NOUN
ftr-429	201	30	.	.	PUNCT
ftr-429	202	1	§	§	PROPN
ftr-429	202	2	1211	1211	NUM
ftr-429	202	3	(	(	PUNCT
ftr-429	202	4	a	a	NOUN
ftr-429	202	5	)	)	PUNCT
ftr-429	202	6	.	.	PUNCT
ftr-429	203	1	individuals	individual	NOUN
ftr-429	203	2	are	be	AUX
ftr-429	203	3	allowed	allow	VERB
ftr-429	203	4	to	to	PART
ftr-429	203	5	deduct	deduct	VERB
ftr-429	203	6	up	up	ADP
ftr-429	203	7	to	to	PART
ftr-429	203	8	$	$	SYM
ftr-429	203	9	3,000	3,000	NUM
ftr-429	203	10	of	of	ADP
ftr-429	203	11	excess	excess	ADJ
ftr-429	203	12	capital	capital	NOUN
ftr-429	203	13	losses	loss	NOUN
ftr-429	203	14	over	over	ADP
ftr-429	203	15	capital	capital	NOUN
ftr-429	203	16	gains	gain	NOUN
ftr-429	203	17	.	.	PUNCT
ftr-429	204	1	§	§	PROPN
ftr-429	204	2	1211(b	1211(b	NUM
ftr-429	204	3	)	)	PUNCT
ftr-429	204	4	.	.	PUNCT
ftr-429	205	1	however	however	ADV
ftr-429	205	2	,	,	PUNCT
ftr-429	205	3	this	this	DET
ftr-429	205	4	excess	excess	ADJ
ftr-429	205	5	deduction	deduction	NOUN
ftr-429	205	6	of	of	ADP
ftr-429	205	7	up	up	ADP
ftr-429	205	8	to	to	PART
ftr-429	205	9	$	$	SYM
ftr-429	205	10	3,000	3,000	NUM
ftr-429	205	11	is	be	AUX
ftr-429	205	12	excluded	exclude	VERB
ftr-429	205	13	from	from	ADP
ftr-429	205	14	the	the	DET
ftr-429	205	15	net	net	ADJ
ftr-429	205	16	operating	operating	NOUN
ftr-429	205	17	loss	loss	NOUN
ftr-429	205	18	calculation	calculation	NOUN
ftr-429	205	19	.	.	PUNCT
ftr-429	206	1	§	§	PROPN
ftr-429	206	2	172(d)(2	172(d)(2	NUM
ftr-429	206	3	)	)	PUNCT
ftr-429	206	4	.	.	PUNCT
ftr-429	207	1	22	22	NUM
ftr-429	207	2	.	.	PUNCT
ftr-429	208	1	see	see	VERB
ftr-429	208	2	bittker	bittker	NOUN
ftr-429	208	3	&	&	CCONJ
ftr-429	208	4	mcmahon	mcmahon	PROPN
ftr-429	208	5	,	,	PUNCT
ftr-429	208	6	supra	supra	PROPN
ftr-429	208	7	note	note	PROPN
ftr-429	208	8	13	13	NUM
ftr-429	208	9	,	,	PUNCT
ftr-429	208	10	at	at	ADP
ftr-429	208	11	19.212	19.212	NUM
ftr-429	208	12	]	]	PUNCT
ftr-429	208	13	.	.	PUNCT
ftr-429	209	1	20011	20011	NUM
ftr-429	209	2	florida	florida	PROPN
ftr-429	209	3	tax	tax	NOUN
ftr-429	209	4	review	review	NOUN
ftr-429	209	5	benefit	benefit	NOUN
ftr-429	209	6	to	to	ADP
ftr-429	209	7	the	the	DET
ftr-429	209	8	extent	extent	NOUN
ftr-429	209	9	they	they	PRON
ftr-429	209	10	offset	offset	VERB
ftr-429	209	11	capital	capital	NOUN
ftr-429	209	12	gains	gain	NOUN
ftr-429	209	13	or	or	CCONJ
ftr-429	209	14	other	other	ADJ
ftr-429	209	15	personal	personal	ADJ
ftr-429	209	16	income	income	NOUN
ftr-429	209	17	,	,	PUNCT
ftr-429	209	18	and	and	CCONJ
ftr-429	209	19	in	in	ADP
ftr-429	209	20	such	such	ADJ
ftr-429	209	21	event	event	NOUN
ftr-429	209	22	can	can	AUX
ftr-429	209	23	not	not	PART
ftr-429	209	24	be	be	AUX
ftr-429	209	25	carried	carry	VERB
ftr-429	209	26	back.23	back.23	NOUN
ftr-429	209	27	when	when	SCONJ
ftr-429	209	28	the	the	DET
ftr-429	209	29	deferred	defer	VERB
ftr-429	209	30	deductions	deduction	NOUN
ftr-429	209	31	in	in	ADP
ftr-429	209	32	year	year	NOUN
ftr-429	209	33	one	one	NUM
ftr-429	209	34	result	result	NOUN
ftr-429	209	35	in	in	ADP
ftr-429	209	36	an	an	DET
ftr-429	209	37	equal	equal	ADJ
ftr-429	209	38	amount	amount	NOUN
ftr-429	209	39	of	of	ADP
ftr-429	209	40	net	net	ADJ
ftr-429	209	41	operating	operating	NOUN
ftr-429	209	42	loss	loss	NOUN
ftr-429	209	43	carrybacks	carryback	NOUN
ftr-429	209	44	upon	upon	SCONJ
ftr-429	209	45	confirmation	confirmation	NOUN
ftr-429	209	46	of	of	ADP
ftr-429	209	47	the	the	DET
ftr-429	209	48	plan	plan	NOUN
ftr-429	209	49	of	of	ADP
ftr-429	209	50	reorganization	reorganization	NOUN
ftr-429	209	51	in	in	ADP
ftr-429	209	52	year	year	NOUN
ftr-429	209	53	two	two	NUM
ftr-429	209	54	,	,	PUNCT
ftr-429	209	55	the	the	DET
ftr-429	209	56	net	net	ADJ
ftr-429	209	57	operating	operating	NOUN
ftr-429	209	58	loss	loss	NOUN
ftr-429	209	59	carryback	carryback	NOUN
ftr-429	209	60	does	do	AUX
ftr-429	209	61	provide	provide	VERB
ftr-429	209	62	relief	relief	NOUN
ftr-429	209	63	from	from	ADP
ftr-429	209	64	the	the	DET
ftr-429	209	65	distortion	distortion	NOUN
ftr-429	209	66	of	of	ADP
ftr-429	209	67	the	the	DET
ftr-429	209	68	accrual	accrual	ADJ
ftr-429	209	69	and	and	CCONJ
ftr-429	209	70	cash	cash	NOUN
ftr-429	209	71	method	method	NOUN
ftr-429	209	72	of	of	ADP
ftr-429	209	73	accounting	account	VERB
ftr-429	209	74	in	in	ADP
ftr-429	209	75	bankruptcy	bankruptcy	NOUN
ftr-429	209	76	cases	case	NOUN
ftr-429	209	77	.	.	PUNCT
ftr-429	210	1	for	for	ADP
ftr-429	210	2	example	example	NOUN
ftr-429	210	3	,	,	PUNCT
ftr-429	210	4	if	if	SCONJ
ftr-429	210	5	the	the	DET
ftr-429	210	6	debtor	debtor	NOUN
ftr-429	210	7	received	receive	VERB
ftr-429	210	8	all	all	PRON
ftr-429	210	9	of	of	ADP
ftr-429	210	10	its	its	PRON
ftr-429	210	11	income	income	NOUN
ftr-429	210	12	in	in	ADP
ftr-429	210	13	year	year	NOUN
ftr-429	210	14	one	one	NUM
ftr-429	210	15	,	,	PUNCT
ftr-429	210	16	and	and	CCONJ
ftr-429	210	17	took	take	VERB
ftr-429	210	18	all	all	PRON
ftr-429	210	19	of	of	ADP
ftr-429	210	20	its	its	PRON
ftr-429	210	21	deductions	deduction	NOUN
ftr-429	210	22	in	in	ADP
ftr-429	210	23	and	and	CCONJ
ftr-429	210	24	had	have	VERB
ftr-429	210	25	no	no	DET
ftr-429	210	26	income	income	NOUN
ftr-429	210	27	in	in	ADP
ftr-429	210	28	year	year	NOUN
ftr-429	210	29	two	two	NUM
ftr-429	210	30	,	,	PUNCT
ftr-429	210	31	the	the	DET
ftr-429	210	32	net	net	ADJ
ftr-429	210	33	operating	operating	NOUN
ftr-429	210	34	loss	loss	NOUN
ftr-429	210	35	would	would	AUX
ftr-429	210	36	work	work	VERB
ftr-429	210	37	as	as	SCONJ
ftr-429	210	38	intended	intend	VERB
ftr-429	210	39	by	by	ADP
ftr-429	210	40	allowing	allow	VERB
ftr-429	210	41	the	the	DET
ftr-429	210	42	deductions	deduction	NOUN
ftr-429	210	43	to	to	PART
ftr-429	210	44	be	be	AUX
ftr-429	210	45	carried	carry	VERB
ftr-429	210	46	back	back	ADV
ftr-429	210	47	and	and	CCONJ
ftr-429	210	48	matched	match	VERB
ftr-429	210	49	against	against	ADP
ftr-429	210	50	the	the	DET
ftr-429	210	51	year	year	NOUN
ftr-429	210	52	one	one	NUM
ftr-429	210	53	income	income	NOUN
ftr-429	210	54	.	.	PUNCT
ftr-429	211	1	the	the	DET
ftr-429	211	2	only	only	ADJ
ftr-429	211	3	loss	loss	NOUN
ftr-429	211	4	to	to	ADP
ftr-429	211	5	the	the	DET
ftr-429	211	6	taxpayer	taxpayer	NOUN
ftr-429	211	7	from	from	ADP
ftr-429	211	8	the	the	DET
ftr-429	211	9	distortion	distortion	NOUN
ftr-429	211	10	would	would	AUX
ftr-429	211	11	be	be	AUX
ftr-429	211	12	the	the	DET
ftr-429	211	13	time	time	NOUN
ftr-429	211	14	value	value	NOUN
ftr-429	211	15	of	of	ADP
ftr-429	211	16	the	the	DET
ftr-429	211	17	taxes	taxis	NOUN
ftr-429	211	18	paid	pay	VERB
ftr-429	211	19	for	for	ADP
ftr-429	211	20	year	year	NOUN
ftr-429	211	21	one	one	NUM
ftr-429	211	22	and	and	CCONJ
ftr-429	211	23	later	later	ADV
ftr-429	211	24	refunded	refunded	ADJ
ftr-429	211	25	for	for	ADP
ftr-429	211	26	year	year	NOUN
ftr-429	211	27	two.24	two.24	NOUN
ftr-429	211	28	1	1	X
ftr-429	211	29	.	.	X
ftr-429	212	1	discharge	discharge	NOUN
ftr-429	212	2	of	of	ADP
ftr-429	212	3	indebtedness	indebtedness	NOUN
ftr-429	212	4	upon	upon	SCONJ
ftr-429	212	5	plan	plan	NOUN
ftr-429	212	6	confirmation	confirmation	NOUN
ftr-429	212	7	will	will	AUX
ftr-429	212	8	often	often	ADV
ftr-429	212	9	eliminate	eliminate	VERB
ftr-429	212	10	the	the	DET
ftr-429	212	11	net	net	ADJ
ftr-429	212	12	operating	operating	NOUN
ftr-429	212	13	loss	loss	NOUN
ftr-429	212	14	carryback	carryback	NOUN
ftr-429	212	15	-	-	PUNCT
ftr-429	212	16	but	but	CCONJ
ftr-429	212	17	in	in	ADP
ftr-429	212	18	the	the	DET
ftr-429	212	19	real	real	ADJ
ftr-429	212	20	world	world	NOUN
ftr-429	212	21	,	,	PUNCT
ftr-429	212	22	the	the	DET
ftr-429	212	23	net	net	ADJ
ftr-429	212	24	operating	operating	NOUN
ftr-429	212	25	loss	loss	NOUN
ftr-429	212	26	carryback	carryback	NOUN
ftr-429	212	27	does	do	AUX
ftr-429	212	28	not	not	PART
ftr-429	212	29	work	work	VERB
ftr-429	212	30	perfectly	perfectly	ADV
ftr-429	212	31	.	.	PUNCT
ftr-429	213	1	the	the	DET
ftr-429	213	2	first	first	ADJ
ftr-429	213	3	limitation	limitation	NOUN
ftr-429	213	4	arises	arise	VERB
ftr-429	213	5	out	out	ADP
ftr-429	213	6	of	of	ADP
ftr-429	213	7	the	the	DET
ftr-429	213	8	discharge	discharge	NOUN
ftr-429	213	9	of	of	ADP
ftr-429	213	10	indebtedness	indebtedness	NOUN
ftr-429	213	11	rules	rule	NOUN
ftr-429	213	12	.	.	PUNCT
ftr-429	214	1	in	in	ADP
ftr-429	214	2	many	many	ADJ
ftr-429	214	3	bankruptcy	bankruptcy	NOUN
ftr-429	214	4	cases	case	NOUN
ftr-429	214	5	,	,	PUNCT
ftr-429	214	6	the	the	DET
ftr-429	214	7	debtor	debtor	NOUN
ftr-429	214	8	's	's	PART
ftr-429	214	9	plan	plan	NOUN
ftr-429	214	10	of	of	ADP
ftr-429	214	11	reorganization	reorganization	NOUN
ftr-429	214	12	provides	provide	VERB
ftr-429	214	13	for	for	ADP
ftr-429	214	14	the	the	DET
ftr-429	214	15	discharge	discharge	NOUN
ftr-429	214	16	of	of	ADP
ftr-429	214	17	indebtedness	indebtedness	NOUN
ftr-429	214	18	because	because	SCONJ
ftr-429	214	19	creditor	creditor	NOUN
ftr-429	214	20	claims	claim	NOUN
ftr-429	214	21	are	be	AUX
ftr-429	214	22	not	not	PART
ftr-429	214	23	to	to	PART
ftr-429	214	24	be	be	AUX
ftr-429	214	25	paid	pay	VERB
ftr-429	214	26	in	in	ADP
ftr-429	214	27	full	full	ADJ
ftr-429	214	28	,	,	PUNCT
ftr-429	214	29	and	and	CCONJ
ftr-429	214	30	are	be	AUX
ftr-429	214	31	discharged	discharge	VERB
ftr-429	214	32	upon	upon	SCONJ
ftr-429	214	33	confirmation	confirmation	NOUN
ftr-429	214	34	of	of	ADP
ftr-429	214	35	the	the	DET
ftr-429	214	36	reorganization	reorganization	NOUN
ftr-429	214	37	plan	plan	NOUN
ftr-429	214	38	.	.	PUNCT
ftr-429	215	1	5	5	NUM
ftr-429	215	2	as	as	ADP
ftr-429	215	3	a	a	DET
ftr-429	215	4	general	general	ADJ
ftr-429	215	5	rule	rule	NOUN
ftr-429	215	6	,	,	PUNCT
ftr-429	215	7	discharge	discharge	NOUN
ftr-429	215	8	of	of	ADP
ftr-429	215	9	indebtedness	indebtedness	NOUN
ftr-429	215	10	results	result	NOUN
ftr-429	215	11	in	in	ADP
ftr-429	215	12	23	23	NUM
ftr-429	215	13	.	.	PUNCT
ftr-429	216	1	i	i	PRON
ftr-429	216	2	d.	d.	PROPN
ftr-429	216	3	24	24	NUM
ftr-429	216	4	.	.	PUNCT
ftr-429	217	1	when	when	SCONJ
ftr-429	217	2	a	a	DET
ftr-429	217	3	net	net	ADJ
ftr-429	217	4	operating	operating	NOUN
ftr-429	217	5	loss	loss	NOUN
ftr-429	217	6	is	be	AUX
ftr-429	217	7	carried	carry	VERB
ftr-429	217	8	back	back	ADV
ftr-429	217	9	to	to	ADP
ftr-429	217	10	an	an	DET
ftr-429	217	11	earlier	early	ADJ
ftr-429	217	12	year	year	NOUN
ftr-429	217	13	,	,	PUNCT
ftr-429	217	14	the	the	DET
ftr-429	217	15	taxpayer	taxpayer	NOUN
ftr-429	217	16	's	's	PART
ftr-429	217	17	tax	tax	NOUN
ftr-429	217	18	liability	liability	NOUN
ftr-429	217	19	for	for	ADP
ftr-429	217	20	the	the	DET
ftr-429	217	21	earlier	early	ADJ
ftr-429	217	22	year	year	NOUN
ftr-429	217	23	must	must	AUX
ftr-429	217	24	be	be	AUX
ftr-429	217	25	recomputed	recompute	VERB
ftr-429	217	26	.	.	PUNCT
ftr-429	218	1	the	the	DET
ftr-429	218	2	taxpayer	taxpayer	NOUN
ftr-429	218	3	must	must	AUX
ftr-429	218	4	then	then	ADV
ftr-429	218	5	file	file	VERB
ftr-429	218	6	a	a	DET
ftr-429	218	7	request	request	NOUN
ftr-429	218	8	for	for	ADP
ftr-429	218	9	a	a	DET
ftr-429	218	10	refund	refund	NOUN
ftr-429	218	11	of	of	ADP
ftr-429	218	12	the	the	DET
ftr-429	218	13	difference	difference	NOUN
ftr-429	218	14	between	between	ADP
ftr-429	218	15	the	the	DET
ftr-429	218	16	amount	amount	NOUN
ftr-429	218	17	paid	pay	VERB
ftr-429	218	18	in	in	ADP
ftr-429	218	19	the	the	DET
ftr-429	218	20	earlier	early	ADJ
ftr-429	218	21	year	year	NOUN
ftr-429	218	22	and	and	CCONJ
ftr-429	218	23	the	the	DET
ftr-429	218	24	amount	amount	NOUN
ftr-429	218	25	properly	properly	ADV
ftr-429	218	26	due	due	ADJ
ftr-429	218	27	after	after	ADP
ftr-429	218	28	taking	take	VERB
ftr-429	218	29	into	into	ADP
ftr-429	218	30	consideration	consideration	NOUN
ftr-429	218	31	the	the	DET
ftr-429	218	32	carryback	carryback	NOUN
ftr-429	218	33	.	.	PUNCT
ftr-429	219	1	see	see	VERB
ftr-429	219	2	internal	internal	ADJ
ftr-429	219	3	revenue	revenue	NOUN
ftr-429	219	4	service	service	NOUN
ftr-429	219	5	,	,	PUNCT
ftr-429	219	6	u.s	u.s	PROPN
ftr-429	219	7	.	.	PROPN
ftr-429	219	8	dep't	dep't	NOUN
ftr-429	219	9	.	.	PUNCT
ftr-429	220	1	of	of	ADP
ftr-429	220	2	treas	treas	PROPN
ftr-429	220	3	.	.	PUNCT
ftr-429	221	1	,	,	PUNCT
ftr-429	221	2	pub	pub	NOUN
ftr-429	221	3	.	.	PUNCT
ftr-429	222	1	no	no	INTJ
ftr-429	222	2	.	.	NOUN
ftr-429	222	3	536	536	NUM
ftr-429	222	4	,	,	PUNCT
ftr-429	222	5	net	net	ADJ
ftr-429	222	6	operating	operating	NOUN
ftr-429	222	7	losses	loss	NOUN
ftr-429	222	8	(	(	PUNCT
ftr-429	222	9	nol	nol	NOUN
ftr-429	222	10	's	's	PART
ftr-429	222	11	)	)	PUNCT
ftr-429	222	12	for	for	ADP
ftr-429	222	13	individuals	individual	NOUN
ftr-429	222	14	,	,	PUNCT
ftr-429	222	15	estates	estate	NOUN
ftr-429	222	16	and	and	CCONJ
ftr-429	222	17	trusts	trust	NOUN
ftr-429	222	18	,	,	PUNCT
ftr-429	222	19	7	7	NUM
ftr-429	222	20	(	(	PUNCT
ftr-429	222	21	2000	2000	NUM
ftr-429	222	22	)	)	PUNCT
ftr-429	222	23	.	.	PUNCT
ftr-429	223	1	a	a	DET
ftr-429	223	2	request	request	NOUN
ftr-429	223	3	for	for	ADP
ftr-429	223	4	refund	refund	NOUN
ftr-429	223	5	must	must	AUX
ftr-429	223	6	be	be	AUX
ftr-429	223	7	filed	file	VERB
ftr-429	223	8	within	within	ADP
ftr-429	223	9	three	three	NUM
ftr-429	223	10	years	year	NOUN
ftr-429	223	11	after	after	ADP
ftr-429	223	12	the	the	DET
ftr-429	223	13	date	date	NOUN
ftr-429	223	14	prescribed	prescribe	VERB
ftr-429	223	15	by	by	ADP
ftr-429	223	16	law	law	NOUN
ftr-429	223	17	for	for	ADP
ftr-429	223	18	the	the	DET
ftr-429	223	19	filing	filing	NOUN
ftr-429	223	20	of	of	ADP
ftr-429	223	21	the	the	DET
ftr-429	223	22	return	return	NOUN
ftr-429	223	23	for	for	ADP
ftr-429	223	24	the	the	DET
ftr-429	223	25	loss	loss	NOUN
ftr-429	223	26	year	year	NOUN
ftr-429	223	27	.	.	PUNCT
ftr-429	224	1	§	§	PROPN
ftr-429	224	2	6511	6511	NUM
ftr-429	224	3	(	(	PUNCT
ftr-429	224	4	d)(2	d)(2	PROPN
ftr-429	224	5	)	)	PUNCT
ftr-429	224	6	.	.	PUNCT
ftr-429	225	1	the	the	DET
ftr-429	225	2	code	code	NOUN
ftr-429	225	3	disallows	disallow	VERB
ftr-429	225	4	any	any	DET
ftr-429	225	5	claim	claim	NOUN
ftr-429	225	6	for	for	ADP
ftr-429	225	7	interest	interest	NOUN
ftr-429	225	8	on	on	ADP
ftr-429	225	9	the	the	DET
ftr-429	225	10	overpayment	overpayment	NOUN
ftr-429	225	11	in	in	ADP
ftr-429	225	12	the	the	DET
ftr-429	225	13	carryover	carryover	NOUN
ftr-429	225	14	year	year	NOUN
ftr-429	225	15	unless	unless	SCONJ
ftr-429	225	16	the	the	DET
ftr-429	225	17	treasury	treasury	NOUN
ftr-429	225	18	fails	fail	VERB
ftr-429	225	19	to	to	PART
ftr-429	225	20	pay	pay	VERB
ftr-429	225	21	the	the	DET
ftr-429	225	22	refund	refund	NOUN
ftr-429	225	23	within	within	ADP
ftr-429	225	24	45	45	NUM
ftr-429	225	25	days	day	NOUN
ftr-429	225	26	after	after	ADP
ftr-429	225	27	filing	file	VERB
ftr-429	225	28	the	the	DET
ftr-429	225	29	request	request	NOUN
ftr-429	225	30	for	for	ADP
ftr-429	225	31	refund	refund	NOUN
ftr-429	225	32	,	,	PUNCT
ftr-429	225	33	and	and	CCONJ
ftr-429	225	34	then	then	ADV
ftr-429	225	35	only	only	ADV
ftr-429	225	36	allows	allow	VERB
ftr-429	225	37	interest	interest	NOUN
ftr-429	225	38	from	from	ADP
ftr-429	225	39	the	the	DET
ftr-429	225	40	date	date	NOUN
ftr-429	225	41	of	of	ADP
ftr-429	225	42	the	the	DET
ftr-429	225	43	filing	filing	NOUN
ftr-429	225	44	of	of	ADP
ftr-429	225	45	the	the	DET
ftr-429	225	46	return	return	NOUN
ftr-429	225	47	for	for	ADP
ftr-429	225	48	the	the	DET
ftr-429	225	49	loss	loss	NOUN
ftr-429	225	50	year	year	NOUN
ftr-429	225	51	(	(	PUNCT
ftr-429	225	52	not	not	PART
ftr-429	225	53	the	the	DET
ftr-429	225	54	carryback	carryback	ADJ
ftr-429	225	55	year	year	NOUN
ftr-429	225	56	)	)	PUNCT
ftr-429	225	57	to	to	ADP
ftr-429	225	58	the	the	DET
ftr-429	225	59	date	date	NOUN
ftr-429	225	60	payment	payment	NOUN
ftr-429	225	61	is	be	AUX
ftr-429	225	62	made	make	VERB
ftr-429	225	63	.	.	PUNCT
ftr-429	226	1	§	§	PROPN
ftr-429	226	2	661	661	NUM
ftr-429	226	3	1(e)(1	1(e)(1	NUM
ftr-429	226	4	)	)	PUNCT
ftr-429	226	5	.	.	PUNCT
ftr-429	227	1	these	these	DET
ftr-429	227	2	rules	rule	NOUN
ftr-429	227	3	are	be	AUX
ftr-429	227	4	set	set	VERB
ftr-429	227	5	forth	forth	ADV
ftr-429	227	6	in	in	ADP
ftr-429	227	7	several	several	ADJ
ftr-429	227	8	different	different	ADJ
ftr-429	227	9	subsections	subsection	NOUN
ftr-429	227	10	in	in	ADP
ftr-429	227	11	the	the	DET
ftr-429	227	12	code	code	NOUN
ftr-429	227	13	.	.	PUNCT
ftr-429	228	1	first	first	ADV
ftr-429	228	2	,	,	PUNCT
ftr-429	228	3	for	for	ADP
ftr-429	228	4	purposes	purpose	NOUN
ftr-429	228	5	of	of	ADP
ftr-429	228	6	computing	compute	VERB
ftr-429	228	7	interest	interest	NOUN
ftr-429	228	8	on	on	ADP
ftr-429	228	9	the	the	DET
ftr-429	228	10	overpayment	overpayment	NOUN
ftr-429	228	11	of	of	ADP
ftr-429	228	12	tax	tax	NOUN
ftr-429	228	13	,	,	PUNCT
ftr-429	228	14	the	the	DET
ftr-429	228	15	"	"	PUNCT
ftr-429	228	16	overpayment	overpayment	NOUN
ftr-429	228	17	"	"	PUNCT
ftr-429	228	18	for	for	ADP
ftr-429	228	19	the	the	DET
ftr-429	228	20	carryback	carryback	NOUN
ftr-429	228	21	year	year	NOUN
ftr-429	228	22	is	be	AUX
ftr-429	228	23	deemed	deem	VERB
ftr-429	228	24	not	not	PART
ftr-429	228	25	to	to	PART
ftr-429	228	26	have	have	AUX
ftr-429	228	27	been	be	AUX
ftr-429	228	28	made	make	VERB
ftr-429	228	29	prior	prior	ADV
ftr-429	228	30	to	to	ADP
ftr-429	228	31	the	the	DET
ftr-429	228	32	filing	filing	NOUN
ftr-429	228	33	date	date	NOUN
ftr-429	228	34	of	of	ADP
ftr-429	228	35	the	the	DET
ftr-429	228	36	return	return	NOUN
ftr-429	228	37	for	for	ADP
ftr-429	228	38	the	the	DET
ftr-429	228	39	year	year	NOUN
ftr-429	228	40	in	in	ADP
ftr-429	228	41	which	which	PRON
ftr-429	228	42	the	the	DET
ftr-429	228	43	net	net	ADJ
ftr-429	228	44	operating	operating	NOUN
ftr-429	228	45	loss	loss	NOUN
ftr-429	228	46	occurred	occur	VERB
ftr-429	228	47	.	.	PUNCT
ftr-429	229	1	§	§	PROPN
ftr-429	229	2	6611	6611	NUM
ftr-429	229	3	(	(	PUNCT
ftr-429	229	4	f)(1	f)(1	NOUN
ftr-429	229	5	)	)	PUNCT
ftr-429	229	6	.	.	PUNCT
ftr-429	230	1	this	this	PRON
ftr-429	230	2	permanently	permanently	ADV
ftr-429	230	3	eliminates	eliminate	VERB
ftr-429	230	4	anyclaim	anyclaim	NOUN
ftr-429	230	5	for	for	ADP
ftr-429	230	6	interest	interest	NOUN
ftr-429	230	7	between	between	ADP
ftr-429	230	8	the	the	DET
ftr-429	230	9	later	later	NOUN
ftr-429	230	10	of	of	ADP
ftr-429	230	11	the	the	DET
ftr-429	230	12	due	due	ADJ
ftr-429	230	13	date	date	NOUN
ftr-429	230	14	or	or	CCONJ
ftr-429	230	15	filing	filing	NOUN
ftr-429	230	16	date	date	NOUN
ftr-429	230	17	of	of	ADP
ftr-429	230	18	the	the	DET
ftr-429	230	19	return	return	NOUN
ftr-429	230	20	for	for	ADP
ftr-429	230	21	the	the	DET
ftr-429	230	22	carryback	carryback	ADJ
ftr-429	230	23	year	year	NOUN
ftr-429	230	24	and	and	CCONJ
ftr-429	230	25	the	the	DET
ftr-429	230	26	due	due	ADJ
ftr-429	230	27	date	date	NOUN
ftr-429	230	28	or	or	CCONJ
ftr-429	230	29	filing	filing	NOUN
ftr-429	230	30	date	date	NOUN
ftr-429	230	31	of	of	ADP
ftr-429	230	32	the	the	DET
ftr-429	230	33	return	return	NOUN
ftr-429	230	34	for	for	ADP
ftr-429	230	35	the	the	DET
ftr-429	230	36	loss	loss	NOUN
ftr-429	230	37	year	year	NOUN
ftr-429	230	38	.	.	PUNCT
ftr-429	231	1	second	second	ADJ
ftr-429	231	2	,	,	PUNCT
ftr-429	231	3	§	§	PROPN
ftr-429	231	4	§	§	PROPN
ftr-429	231	5	661	661	NUM
ftr-429	231	6	1(e	1(e	NUM
ftr-429	231	7	)	)	PUNCT
ftr-429	231	8	and	and	CCONJ
ftr-429	231	9	661	661	NUM
ftr-429	231	10	l(f)(4	l(f)(4	PROPN
ftr-429	231	11	)	)	PUNCT
ftr-429	231	12	combine	combine	VERB
ftr-429	231	13	to	to	PART
ftr-429	231	14	disallow	disallow	VERB
ftr-429	231	15	any	any	DET
ftr-429	231	16	interest	interest	NOUN
ftr-429	231	17	between	between	ADP
ftr-429	231	18	(	(	PUNCT
ftr-429	231	19	1	1	X
ftr-429	231	20	)	)	PUNCT
ftr-429	231	21	the	the	DET
ftr-429	231	22	later	later	ADV
ftr-429	231	23	of	of	ADP
ftr-429	231	24	the	the	DET
ftr-429	231	25	time	time	NOUN
ftr-429	231	26	for	for	ADP
ftr-429	231	27	filing	filing	NOUN
ftr-429	231	28	or	or	CCONJ
ftr-429	231	29	the	the	DET
ftr-429	231	30	due	due	ADJ
ftr-429	231	31	date	date	NOUN
ftr-429	231	32	of	of	ADP
ftr-429	231	33	the	the	DET
ftr-429	231	34	return	return	NOUN
ftr-429	231	35	for	for	ADP
ftr-429	231	36	the	the	DET
ftr-429	231	37	loss	loss	NOUN
ftr-429	231	38	year	year	NOUN
ftr-429	231	39	,	,	PUNCT
ftr-429	231	40	and	and	CCONJ
ftr-429	231	41	(	(	PUNCT
ftr-429	231	42	2	2	X
ftr-429	231	43	)	)	PUNCT
ftr-429	231	44	45	45	NUM
ftr-429	231	45	days	day	NOUN
ftr-429	231	46	after	after	ADP
ftr-429	231	47	the	the	DET
ftr-429	231	48	filing	filing	NOUN
ftr-429	231	49	of	of	ADP
ftr-429	231	50	the	the	DET
ftr-429	231	51	claim	claim	NOUN
ftr-429	231	52	for	for	ADP
ftr-429	231	53	refund	refund	NOUN
ftr-429	231	54	,	,	PUNCT
ftr-429	231	55	if	if	SCONJ
ftr-429	231	56	the	the	DET
ftr-429	231	57	refund	refund	NOUN
ftr-429	231	58	is	be	AUX
ftr-429	231	59	made	make	VERB
ftr-429	231	60	within	within	ADP
ftr-429	231	61	45	45	NUM
ftr-429	231	62	days	day	NOUN
ftr-429	231	63	after	after	SCONJ
ftr-429	231	64	the	the	DET
ftr-429	231	65	claim	claim	NOUN
ftr-429	231	66	for	for	ADP
ftr-429	231	67	refund	refund	NOUN
ftr-429	231	68	is	be	AUX
ftr-429	231	69	filed	file	VERB
ftr-429	231	70	.	.	PUNCT
ftr-429	232	1	§	§	PROPN
ftr-429	232	2	661	661	NUM
ftr-429	232	3	l(e	l(e	NOUN
ftr-429	232	4	)	)	PUNCT
ftr-429	232	5	&	&	CCONJ
ftr-429	232	6	(	(	PUNCT
ftr-429	232	7	f)(4	f)(4	PROPN
ftr-429	232	8	)	)	PUNCT
ftr-429	232	9	.	.	PUNCT
ftr-429	233	1	therefore	therefore	ADV
ftr-429	233	2	,	,	PUNCT
ftr-429	233	3	whether	whether	SCONJ
ftr-429	233	4	or	or	CCONJ
ftr-429	233	5	not	not	PART
ftr-429	233	6	the	the	DET
ftr-429	233	7	treasury	treasury	NOUN
ftr-429	233	8	refunds	refund	VERB
ftr-429	233	9	the	the	DET
ftr-429	233	10	overpayment	overpayment	NOUN
ftr-429	233	11	for	for	ADP
ftr-429	233	12	the	the	DET
ftr-429	233	13	carryback	carryback	ADJ
ftr-429	233	14	year	year	NOUN
ftr-429	233	15	within	within	ADP
ftr-429	233	16	the	the	DET
ftr-429	233	17	statutory	statutory	ADJ
ftr-429	233	18	45	45	NUM
ftr-429	233	19	day	day	NOUN
ftr-429	233	20	period	period	NOUN
ftr-429	233	21	,	,	PUNCT
ftr-429	233	22	if	if	SCONJ
ftr-429	233	23	the	the	DET
ftr-429	233	24	debtor	debtor	NOUN
ftr-429	233	25	's	's	PART
ftr-429	233	26	deductions	deduction	NOUN
ftr-429	233	27	are	be	AUX
ftr-429	233	28	deferred	defer	VERB
ftr-429	233	29	from	from	ADP
ftr-429	233	30	year	year	NOUN
ftr-429	233	31	one	one	NUM
ftr-429	233	32	to	to	ADP
ftr-429	233	33	year	year	NOUN
ftr-429	233	34	two	two	NUM
ftr-429	233	35	or	or	CCONJ
ftr-429	233	36	three	three	NUM
ftr-429	233	37	,	,	PUNCT
ftr-429	233	38	and	and	CCONJ
ftr-429	233	39	a	a	DET
ftr-429	233	40	carryback	carryback	NOUN
ftr-429	233	41	is	be	AUX
ftr-429	233	42	allowed	allow	VERB
ftr-429	233	43	from	from	ADP
ftr-429	233	44	year	year	NOUN
ftr-429	233	45	two	two	NUM
ftr-429	233	46	or	or	CCONJ
ftr-429	233	47	three	three	NUM
ftr-429	233	48	to	to	ADP
ftr-429	233	49	year	year	NOUN
ftr-429	233	50	one	one	NUM
ftr-429	233	51	,	,	PUNCT
ftr-429	233	52	the	the	DET
ftr-429	233	53	deferral	deferral	NOUN
ftr-429	233	54	has	have	AUX
ftr-429	233	55	resulted	result	VERB
ftr-429	233	56	in	in	ADP
ftr-429	233	57	a	a	DET
ftr-429	233	58	time	time	NOUN
ftr-429	233	59	-	-	PUNCT
ftr-429	233	60	value	value	NOUN
ftr-429	233	61	-	-	PUNCT
ftr-429	233	62	of	of	ADP
ftr-429	233	63	-	-	PUNCT
ftr-429	233	64	money	money	NOUN
ftr-429	233	65	loss	loss	NOUN
ftr-429	233	66	to	to	ADP
ftr-429	233	67	the	the	DET
ftr-429	233	68	debtor	debtor	NOUN
ftr-429	233	69	because	because	SCONJ
ftr-429	233	70	the	the	DET
ftr-429	233	71	refund	refund	NOUN
ftr-429	233	72	is	be	AUX
ftr-429	233	73	made	make	VERB
ftr-429	233	74	without	without	ADP
ftr-429	233	75	interest	interest	NOUN
ftr-429	233	76	for	for	ADP
ftr-429	233	77	the	the	DET
ftr-429	233	78	time	time	NOUN
ftr-429	233	79	of	of	ADP
ftr-429	233	80	the	the	DET
ftr-429	233	81	deferral	deferral	NOUN
ftr-429	233	82	.	.	PUNCT
ftr-429	234	1	25	25	NUM
ftr-429	234	2	.	.	NOUN
ftr-429	234	3	11	11	NUM
ftr-429	234	4	u.s.c	u.s.c	NOUN
ftr-429	234	5	.	.	PUNCT
ftr-429	235	1	§	§	PROPN
ftr-429	235	2	1141(d)(1)(a	1141(d)(1)(a	NUM
ftr-429	235	3	)	)	PUNCT
ftr-429	235	4	.	.	PUNCT
ftr-429	236	1	relief	relief	NOUN
ftr-429	236	2	from	from	ADP
ftr-429	236	3	indebtedness	indebtedness	NOUN
ftr-429	236	4	income	income	NOUN
ftr-429	236	5	does	do	AUX
ftr-429	236	6	not	not	PART
ftr-429	236	7	occur	occur	VERB
ftr-429	236	8	in	in	ADP
ftr-429	236	9	all	all	DET
ftr-429	236	10	chapter	chapter	NOUN
ftr-429	236	11	11	11	NUM
ftr-429	236	12	bankruptcy	bankruptcy	NOUN
ftr-429	236	13	cases	case	NOUN
ftr-429	236	14	.	.	PUNCT
ftr-429	237	1	first	first	ADV
ftr-429	237	2	,	,	PUNCT
ftr-429	237	3	if	if	SCONJ
ftr-429	237	4	the	the	DET
ftr-429	237	5	debtor	debtor	NOUN
ftr-429	237	6	is	be	AUX
ftr-429	237	7	solvent	solvent	ADJ
ftr-429	237	8	and	and	CCONJ
ftr-429	237	9	provides	provide	VERB
ftr-429	237	10	for	for	ADP
ftr-429	237	11	the	the	DET
ftr-429	237	12	full	full	ADJ
ftr-429	237	13	payment	payment	NOUN
ftr-429	237	14	of	of	ADP
ftr-429	237	15	all	all	DET
ftr-429	237	16	creditor	creditor	NOUN
ftr-429	237	17	claims	claim	NOUN
ftr-429	237	18	,	,	PUNCT
ftr-429	237	19	the	the	DET
ftr-429	237	20	debtor	debtor	NOUN
ftr-429	237	21	may	may	AUX
ftr-429	237	22	still	still	ADV
ftr-429	237	23	receive	receive	VERB
ftr-429	237	24	a	a	DET
ftr-429	237	25	formal	formal	ADJ
ftr-429	237	26	discharge	discharge	NOUN
ftr-429	237	27	in	in	ADP
ftr-429	237	28	bankruptcy	bankruptcy	NOUN
ftr-429	237	29	,	,	PUNCT
ftr-429	237	30	but	but	CCONJ
ftr-429	237	31	no	no	PRON
ftr-429	238	1	[	[	X
ftr-429	238	2	vol	vol	NOUN
ftr-429	238	3	5:3	5:3	NUM
ftr-429	238	4	avoiding	avoid	VERB
ftr-429	238	5	phantom	phantom	ADJ
ftr-429	238	6	income	income	NOUN
ftr-429	238	7	in	in	ADP
ftr-429	238	8	bankruptcy	bankruptcy	NOUN
ftr-429	238	9	income	income	NOUN
ftr-429	238	10	to	to	ADP
ftr-429	238	11	the	the	DET
ftr-429	238	12	taxpayer.26	taxpayer.26	NOUN
ftr-429	238	13	however	however	ADV
ftr-429	238	14	,	,	PUNCT
ftr-429	238	15	when	when	SCONJ
ftr-429	238	16	the	the	DET
ftr-429	238	17	discharge	discharge	NOUN
ftr-429	238	18	of	of	ADP
ftr-429	238	19	indebtedness	indebtedness	NOUN
ftr-429	238	20	occurs	occur	VERB
ftr-429	238	21	in	in	ADP
ftr-429	238	22	a	a	DET
ftr-429	238	23	bankruptcy	bankruptcy	NOUN
ftr-429	238	24	case	case	NOUN
ftr-429	238	25	,	,	PUNCT
ftr-429	238	26	no	no	DET
ftr-429	238	27	discharge	discharge	NOUN
ftr-429	238	28	of	of	ADP
ftr-429	238	29	indebtedness	indebtedness	NOUN
ftr-429	238	30	income	income	NOUN
ftr-429	238	31	is	be	AUX
ftr-429	238	32	recognized.27	recognized.27	ADJ
ftr-429	238	33	there	there	PRON
ftr-429	238	34	is	be	VERB
ftr-429	238	35	,	,	PUNCT
ftr-429	238	36	however	however	ADV
ftr-429	238	37	,	,	PUNCT
ftr-429	238	38	a	a	DET
ftr-429	238	39	tax	tax	NOUN
ftr-429	238	40	cost	cost	NOUN
ftr-429	238	41	to	to	ADP
ftr-429	238	42	the	the	DET
ftr-429	238	43	relief	relief	NOUN
ftr-429	238	44	from	from	ADP
ftr-429	238	45	discharge	discharge	NOUN
ftr-429	238	46	of	of	ADP
ftr-429	238	47	indebtedness	indebtedness	NOUN
ftr-429	238	48	income	income	NOUN
ftr-429	238	49	in	in	ADP
ftr-429	238	50	a	a	DET
ftr-429	238	51	bankruptcy	bankruptcy	NOUN
ftr-429	238	52	case	case	NOUN
ftr-429	238	53	.	.	PUNCT
ftr-429	239	1	the	the	DET
ftr-429	239	2	debtor	debtor	NOUN
ftr-429	239	3	is	be	AUX
ftr-429	239	4	required	require	VERB
ftr-429	239	5	to	to	PART
ftr-429	239	6	reduce	reduce	VERB
ftr-429	239	7	its	its	PRON
ftr-429	239	8	tax	tax	NOUN
ftr-429	239	9	attributes	attribute	NOUN
ftr-429	239	10	for	for	ADP
ftr-429	239	11	the	the	DET
ftr-429	239	12	full	full	ADJ
ftr-429	239	13	amount	amount	NOUN
ftr-429	239	14	of	of	ADP
ftr-429	239	15	discharge	discharge	NOUN
ftr-429	239	16	of	of	ADP
ftr-429	239	17	indebtedness	indebtedness	NOUN
ftr-429	239	18	income	income	NOUN
ftr-429	239	19	which	which	PRON
ftr-429	239	20	is	be	AUX
ftr-429	239	21	not	not	PART
ftr-429	239	22	recognized.28	recognized.28	ADJ
ftr-429	239	23	unless	unless	SCONJ
ftr-429	239	24	the	the	DET
ftr-429	239	25	debtor	debtor	NOUN
ftr-429	239	26	can	can	AUX
ftr-429	239	27	and	and	CCONJ
ftr-429	239	28	does	do	AUX
ftr-429	239	29	make	make	VERB
ftr-429	239	30	a	a	DET
ftr-429	239	31	valid	valid	ADJ
ftr-429	239	32	election	election	NOUN
ftr-429	239	33	to	to	PART
ftr-429	239	34	reduce	reduce	VERB
ftr-429	239	35	the	the	DET
ftr-429	239	36	debtor	debtor	NOUN
ftr-429	239	37	's	's	PART
ftr-429	239	38	basis	basis	NOUN
ftr-429	239	39	in	in	ADP
ftr-429	239	40	depreciable	depreciable	ADJ
ftr-429	239	41	property	property	NOUN
ftr-429	239	42	,	,	PUNCT
ftr-429	239	43	and	and	CCONJ
ftr-429	239	44	is	be	AUX
ftr-429	239	45	able	able	ADJ
ftr-429	239	46	to	to	PART
ftr-429	239	47	absorb	absorb	VERB
ftr-429	239	48	the	the	DET
ftr-429	239	49	full	full	ADJ
ftr-429	239	50	discharge	discharge	NOUN
ftr-429	239	51	of	of	ADP
ftr-429	239	52	discharge	discharge	NOUN
ftr-429	239	53	of	of	ADP
ftr-429	239	54	indebtedness	indebtedness	NOUN
ftr-429	239	55	for	for	ADP
ftr-429	239	56	tax	tax	NOUN
ftr-429	239	57	purposes	purpose	NOUN
ftr-429	239	58	results	result	VERB
ftr-429	239	59	.	.	PUNCT
ftr-429	240	1	second	second	ADJ
ftr-429	240	2	,	,	PUNCT
ftr-429	240	3	a	a	DET
ftr-429	240	4	corporate	corporate	ADJ
ftr-429	240	5	bankruptcy	bankruptcy	NOUN
ftr-429	240	6	debtor	debtor	NOUN
ftr-429	240	7	who	who	PRON
ftr-429	240	8	liquidates	liquidate	VERB
ftr-429	240	9	and	and	CCONJ
ftr-429	240	10	does	do	AUX
ftr-429	240	11	not	not	PART
ftr-429	240	12	have	have	VERB
ftr-429	240	13	post	post	ADJ
ftr-429	240	14	-	-	ADJ
ftr-429	240	15	confirmation	confirmation	ADJ
ftr-429	240	16	operations	operation	NOUN
ftr-429	240	17	does	do	AUX
ftr-429	240	18	not	not	PART
ftr-429	240	19	receive	receive	VERB
ftr-429	240	20	a	a	DET
ftr-429	240	21	discharge	discharge	NOUN
ftr-429	240	22	.	.	PUNCT
ftr-429	241	1	i	i	PRON
ftr-429	241	2	d.	d.	PROPN
ftr-429	241	3	§	§	PROPN
ftr-429	241	4	1141(d)(3	1141(d)(3	NUM
ftr-429	241	5	)	)	PUNCT
ftr-429	241	6	.	.	PUNCT
ftr-429	242	1	the	the	DET
ftr-429	242	2	creditors	creditor	NOUN
ftr-429	242	3	'	'	PART
ftr-429	242	4	claims	claim	NOUN
ftr-429	242	5	may	may	AUX
ftr-429	242	6	be	be	AUX
ftr-429	242	7	worthless	worthless	ADJ
ftr-429	242	8	,	,	PUNCT
ftr-429	242	9	but	but	CCONJ
ftr-429	242	10	are	be	AUX
ftr-429	242	11	not	not	PART
ftr-429	242	12	discharged	discharge	VERB
ftr-429	242	13	(	(	PUNCT
ftr-429	242	14	the	the	DET
ftr-429	242	15	liability	liability	NOUN
ftr-429	242	16	against	against	ADP
ftr-429	242	17	the	the	DET
ftr-429	242	18	shell	shell	NOUN
ftr-429	242	19	entity	entity	NOUN
ftr-429	242	20	remains	remain	VERB
ftr-429	242	21	)	)	PUNCT
ftr-429	242	22	.	.	PUNCT
ftr-429	243	1	finally	finally	ADV
ftr-429	243	2	,	,	PUNCT
ftr-429	243	3	discharge	discharge	NOUN
ftr-429	243	4	of	of	ADP
ftr-429	243	5	indebtedness	indebtedness	NOUN
ftr-429	243	6	is	be	AUX
ftr-429	243	7	unlikely	unlikely	ADJ
ftr-429	243	8	in	in	ADP
ftr-429	243	9	a	a	DET
ftr-429	243	10	partnership	partnership	NOUN
ftr-429	243	11	bankruptcy	bankruptcy	NOUN
ftr-429	243	12	case	case	NOUN
ftr-429	243	13	unless	unless	SCONJ
ftr-429	243	14	the	the	DET
ftr-429	243	15	partners	partner	NOUN
ftr-429	243	16	are	be	AUX
ftr-429	243	17	themselves	themselves	PRON
ftr-429	243	18	insolvent	insolvent	ADJ
ftr-429	243	19	.	.	PUNCT
ftr-429	244	1	in	in	ADP
ftr-429	244	2	order	order	NOUN
ftr-429	244	3	to	to	PART
ftr-429	244	4	confirm	confirm	VERB
ftr-429	244	5	a	a	DET
ftr-429	244	6	plan	plan	NOUN
ftr-429	244	7	of	of	ADP
ftr-429	244	8	reorganization	reorganization	NOUN
ftr-429	244	9	,	,	PUNCT
ftr-429	244	10	each	each	DET
ftr-429	244	11	creditor	creditor	NOUN
ftr-429	244	12	must	must	AUX
ftr-429	244	13	either	either	CCONJ
ftr-429	244	14	affirmatively	affirmatively	ADV
ftr-429	244	15	accept	accept	VERB
ftr-429	244	16	the	the	DET
ftr-429	244	17	plan	plan	NOUN
ftr-429	244	18	or	or	CCONJ
ftr-429	244	19	receive	receive	VERB
ftr-429	244	20	property	property	NOUN
ftr-429	244	21	not	not	PART
ftr-429	244	22	less	less	ADJ
ftr-429	244	23	than	than	SCONJ
ftr-429	244	24	the	the	DET
ftr-429	244	25	holder	holder	NOUN
ftr-429	244	26	would	would	AUX
ftr-429	244	27	receive	receive	VERB
ftr-429	244	28	in	in	ADP
ftr-429	244	29	a	a	DET
ftr-429	244	30	chapter	chapter	NOUN
ftr-429	244	31	7	7	NUM
ftr-429	244	32	liquidation	liquidation	NOUN
ftr-429	244	33	.	.	PUNCT
ftr-429	245	1	i	i	PRON
ftr-429	245	2	d.	d.	PROPN
ftr-429	245	3	§	§	PROPN
ftr-429	245	4	1129(a)(7	1129(a)(7	PROPN
ftr-429	245	5	)	)	PUNCT
ftr-429	245	6	.	.	PUNCT
ftr-429	246	1	in	in	ADP
ftr-429	246	2	a	a	DET
ftr-429	246	3	chapter	chapter	NOUN
ftr-429	246	4	7	7	NUM
ftr-429	246	5	case	case	NOUN
ftr-429	246	6	,	,	PUNCT
ftr-429	246	7	the	the	DET
ftr-429	246	8	trustee	trustee	NOUN
ftr-429	246	9	has	have	VERB
ftr-429	246	10	a	a	DET
ftr-429	246	11	claim	claim	NOUN
ftr-429	246	12	against	against	ADP
ftr-429	246	13	the	the	DET
ftr-429	246	14	general	general	ADJ
ftr-429	246	15	partners	partner	NOUN
ftr-429	246	16	for	for	ADP
ftr-429	246	17	the	the	DET
ftr-429	246	18	deficiency	deficiency	NOUN
ftr-429	246	19	in	in	ADP
ftr-429	246	20	the	the	DET
ftr-429	246	21	estate	estate	NOUN
ftr-429	246	22	to	to	PART
ftr-429	246	23	pay	pay	VERB
ftr-429	246	24	all	all	DET
ftr-429	246	25	creditors	creditor	NOUN
ftr-429	246	26	,	,	PUNCT
ftr-429	246	27	to	to	ADP
ftr-429	246	28	the	the	DET
ftr-429	246	29	extent	extent	NOUN
ftr-429	246	30	the	the	DET
ftr-429	246	31	partners	partner	NOUN
ftr-429	246	32	are	be	AUX
ftr-429	246	33	liable	liable	ADJ
ftr-429	246	34	for	for	ADP
ftr-429	246	35	the	the	DET
ftr-429	246	36	deficiency	deficiency	NOUN
ftr-429	246	37	under	under	ADP
ftr-429	246	38	applicable	applicable	ADJ
ftr-429	246	39	law	law	NOUN
ftr-429	246	40	.	.	PUNCT
ftr-429	247	1	i	i	PRON
ftr-429	247	2	d.	d.	PROPN
ftr-429	247	3	§	§	PROPN
ftr-429	247	4	723	723	NUM
ftr-429	247	5	.	.	PUNCT
ftr-429	248	1	therefore	therefore	ADV
ftr-429	248	2	,	,	PUNCT
ftr-429	248	3	in	in	ADP
ftr-429	248	4	a	a	DET
ftr-429	248	5	chapter	chapter	NOUN
ftr-429	248	6	7	7	NUM
ftr-429	248	7	case	case	NOUN
ftr-429	248	8	,	,	PUNCT
ftr-429	248	9	solvent	solvent	ADJ
ftr-429	248	10	general	general	ADJ
ftr-429	248	11	partners	partner	NOUN
ftr-429	248	12	would	would	AUX
ftr-429	248	13	normally	normally	ADV
ftr-429	248	14	be	be	AUX
ftr-429	248	15	required	require	VERB
ftr-429	248	16	to	to	PART
ftr-429	248	17	pay	pay	VERB
ftr-429	248	18	to	to	ADP
ftr-429	248	19	the	the	DET
ftr-429	248	20	trustee	trustee	NOUN
ftr-429	248	21	the	the	DET
ftr-429	248	22	deficiency	deficiency	NOUN
ftr-429	248	23	in	in	ADP
ftr-429	248	24	the	the	DET
ftr-429	248	25	estate	estate	NOUN
ftr-429	248	26	to	to	PART
ftr-429	248	27	pay	pay	VERB
ftr-429	248	28	all	all	DET
ftr-429	248	29	creditors	creditor	NOUN
ftr-429	248	30	,	,	PUNCT
ftr-429	248	31	and	and	CCONJ
ftr-429	248	32	all	all	DET
ftr-429	248	33	creditors	creditor	NOUN
ftr-429	248	34	would	would	AUX
ftr-429	248	35	receive	receive	VERB
ftr-429	248	36	full	full	ADJ
ftr-429	248	37	payment	payment	NOUN
ftr-429	248	38	of	of	ADP
ftr-429	248	39	their	their	PRON
ftr-429	248	40	claims	claim	NOUN
ftr-429	248	41	.	.	PUNCT
ftr-429	249	1	a	a	DET
ftr-429	249	2	chapter	chapter	NOUN
ftr-429	249	3	11	11	NUM
ftr-429	249	4	plan	plan	NOUN
ftr-429	249	5	proposing	propose	VERB
ftr-429	249	6	less	less	ADJ
ftr-429	249	7	than	than	ADP
ftr-429	249	8	full	full	ADJ
ftr-429	249	9	payment	payment	NOUN
ftr-429	249	10	could	could	AUX
ftr-429	249	11	not	not	PART
ftr-429	249	12	be	be	AUX
ftr-429	249	13	confirmed	confirm	VERB
ftr-429	249	14	in	in	ADP
ftr-429	249	15	such	such	ADJ
ftr-429	249	16	circumstance	circumstance	NOUN
ftr-429	249	17	over	over	ADP
ftr-429	249	18	the	the	DET
ftr-429	249	19	objection	objection	NOUN
ftr-429	249	20	of	of	ADP
ftr-429	249	21	a	a	DET
ftr-429	249	22	single	single	ADJ
ftr-429	249	23	creditor	creditor	NOUN
ftr-429	249	24	.	.	PUNCT
ftr-429	250	1	only	only	ADV
ftr-429	250	2	where	where	SCONJ
ftr-429	250	3	the	the	DET
ftr-429	250	4	partners	partner	NOUN
ftr-429	250	5	are	be	AUX
ftr-429	250	6	themselves	themselves	PRON
ftr-429	250	7	insolvent	insolvent	ADJ
ftr-429	250	8	,	,	PUNCT
ftr-429	250	9	are	be	AUX
ftr-429	250	10	not	not	PART
ftr-429	250	11	personally	personally	ADV
ftr-429	250	12	liable	liable	ADJ
ftr-429	250	13	for	for	ADP
ftr-429	250	14	the	the	DET
ftr-429	250	15	particular	particular	ADJ
ftr-429	250	16	discharged	discharge	VERB
ftr-429	250	17	debts	debt	NOUN
ftr-429	250	18	,	,	PUNCT
ftr-429	250	19	or	or	CCONJ
ftr-429	250	20	where	where	SCONJ
ftr-429	250	21	the	the	DET
ftr-429	250	22	creditors	creditor	NOUN
ftr-429	250	23	for	for	ADP
ftr-429	250	24	some	some	DET
ftr-429	250	25	reason	reason	NOUN
ftr-429	250	26	all	all	PRON
ftr-429	250	27	voted	vote	VERB
ftr-429	250	28	to	to	PART
ftr-429	250	29	accept	accept	VERB
ftr-429	250	30	less	less	ADJ
ftr-429	250	31	than	than	ADP
ftr-429	250	32	fll	fll	PROPN
ftr-429	250	33	payment	payment	NOUN
ftr-429	250	34	would	would	AUX
ftr-429	250	35	a	a	DET
ftr-429	250	36	partnership	partnership	NOUN
ftr-429	250	37	debtor	debtor	NOUN
ftr-429	250	38	with	with	ADP
ftr-429	250	39	solvent	solvent	ADJ
ftr-429	250	40	partners	partner	NOUN
ftr-429	250	41	be	be	VERB
ftr-429	250	42	able	able	ADJ
ftr-429	250	43	to	to	PART
ftr-429	250	44	confirm	confirm	VERB
ftr-429	250	45	a	a	DET
ftr-429	250	46	plan	plan	NOUN
ftr-429	250	47	of	of	ADP
ftr-429	250	48	reorganization	reorganization	NOUN
ftr-429	250	49	and	and	CCONJ
ftr-429	250	50	obtain	obtain	VERB
ftr-429	250	51	a	a	DET
ftr-429	250	52	discharge	discharge	NOUN
ftr-429	250	53	.	.	PUNCT
ftr-429	251	1	even	even	ADV
ftr-429	251	2	if	if	SCONJ
ftr-429	251	3	the	the	DET
ftr-429	251	4	confirmed	confirm	VERB
ftr-429	251	5	plan	plan	NOUN
ftr-429	251	6	of	of	ADP
ftr-429	251	7	reorganization	reorganization	NOUN
ftr-429	251	8	provided	provide	VERB
ftr-429	251	9	for	for	ADP
ftr-429	251	10	the	the	DET
ftr-429	251	11	discharge	discharge	NOUN
ftr-429	251	12	of	of	ADP
ftr-429	251	13	claims	claim	NOUN
ftr-429	251	14	against	against	ADP
ftr-429	251	15	the	the	DET
ftr-429	251	16	partnership	partnership	NOUN
ftr-429	251	17	,	,	PUNCT
ftr-429	251	18	solvent	solvent	ADJ
ftr-429	251	19	partners	partner	NOUN
ftr-429	251	20	may	may	AUX
ftr-429	251	21	not	not	PART
ftr-429	251	22	receive	receive	VERB
ftr-429	251	23	the	the	DET
ftr-429	251	24	benefits	benefit	NOUN
ftr-429	251	25	of	of	ADP
ftr-429	251	26	non	non	NOUN
ftr-429	251	27	-	-	NOUN
ftr-429	251	28	recognition	recognition	NOUN
ftr-429	251	29	under	under	ADP
ftr-429	251	30	§	§	PROPN
ftr-429	251	31	108(a)(1)(a	108(a)(1)(a	NUM
ftr-429	251	32	)	)	PUNCT
ftr-429	251	33	.	.	PUNCT
ftr-429	252	1	see	see	VERB
ftr-429	252	2	also	also	ADV
ftr-429	252	3	§	§	PROPN
ftr-429	252	4	108(d)(6	108(d)(6	NUM
ftr-429	252	5	)	)	PUNCT
ftr-429	252	6	(	(	PUNCT
ftr-429	252	7	providing	provide	VERB
ftr-429	252	8	that	that	SCONJ
ftr-429	252	9	the	the	DET
ftr-429	252	10	§	§	PROPN
ftr-429	252	11	108	108	NUM
ftr-429	252	12	rules	rule	NOUN
ftr-429	252	13	are	be	AUX
ftr-429	252	14	to	to	PART
ftr-429	252	15	be	be	AUX
ftr-429	252	16	applied	apply	VERB
ftr-429	252	17	to	to	ADP
ftr-429	252	18	a	a	DET
ftr-429	252	19	partnership	partnership	NOUN
ftr-429	252	20	at	at	ADP
ftr-429	252	21	the	the	DET
ftr-429	252	22	partner	partner	NOUN
ftr-429	252	23	level	level	NOUN
ftr-429	252	24	)	)	PUNCT
ftr-429	252	25	and	and	CCONJ
ftr-429	252	26	§	§	PROPN
ftr-429	252	27	108(d)(2	108(d)(2	NUM
ftr-429	252	28	)	)	PUNCT
ftr-429	252	29	(	(	PUNCT
ftr-429	252	30	providing	provide	VERB
ftr-429	252	31	that	that	SCONJ
ftr-429	252	32	a	a	DET
ftr-429	252	33	"	"	PUNCT
ftr-429	252	34	title	title	NOUN
ftr-429	252	35	11	11	NUM
ftr-429	252	36	case	case	NOUN
ftr-429	252	37	"	"	PUNCT
ftr-429	252	38	means	mean	VERB
ftr-429	252	39	a	a	DET
ftr-429	252	40	case	case	NOUN
ftr-429	252	41	under	under	ADP
ftr-429	252	42	the	the	DET
ftr-429	252	43	bankruptcy	bankruptcy	NOUN
ftr-429	252	44	code	code	NOUN
ftr-429	252	45	,	,	PUNCT
ftr-429	252	46	"	"	PUNCT
ftr-429	252	47	but	but	CCONJ
ftr-429	252	48	only	only	ADV
ftr-429	252	49	if	if	SCONJ
ftr-429	252	50	the	the	DET
ftr-429	252	51	taxpayer	taxpayer	NOUN
ftr-429	252	52	is	be	AUX
ftr-429	252	53	under	under	ADP
ftr-429	252	54	the	the	DET
ftr-429	252	55	jurisdiction	jurisdiction	NOUN
ftr-429	252	56	of	of	ADP
ftr-429	252	57	the	the	DET
ftr-429	252	58	court	court	NOUN
ftr-429	252	59	in	in	ADP
ftr-429	252	60	such	such	ADJ
ftr-429	252	61	case	case	NOUN
ftr-429	252	62	"	"	PUNCT
ftr-429	252	63	)	)	PUNCT
ftr-429	252	64	.	.	PUNCT
ftr-429	253	1	presumably	presumably	ADV
ftr-429	253	2	,	,	PUNCT
ftr-429	253	3	a	a	DET
ftr-429	253	4	non	non	ADJ
ftr-429	253	5	-	-	ADJ
ftr-429	253	6	debtor	debtor	ADJ
ftr-429	253	7	partner	partner	NOUN
ftr-429	253	8	in	in	ADP
ftr-429	253	9	a	a	DET
ftr-429	253	10	debtor	debtor	NOUN
ftr-429	253	11	partnership	partnership	NOUN
ftr-429	253	12	would	would	AUX
ftr-429	253	13	not	not	PART
ftr-429	253	14	be	be	AUX
ftr-429	253	15	under	under	ADP
ftr-429	253	16	the	the	DET
ftr-429	253	17	"	"	PUNCT
ftr-429	253	18	jurisdiction	jurisdiction	NOUN
ftr-429	253	19	of	of	ADP
ftr-429	253	20	the	the	DET
ftr-429	253	21	court	court	NOUN
ftr-429	253	22	,	,	PUNCT
ftr-429	253	23	"	"	PUNCT
ftr-429	253	24	and	and	CCONJ
ftr-429	253	25	the	the	DET
ftr-429	253	26	discharge	discharge	NOUN
ftr-429	253	27	of	of	ADP
ftr-429	253	28	the	the	DET
ftr-429	253	29	partnership	partnership	NOUN
ftr-429	253	30	's	's	PART
ftr-429	253	31	debts	debt	NOUN
ftr-429	253	32	would	would	AUX
ftr-429	253	33	not	not	PART
ftr-429	253	34	devolve	devolve	VERB
ftr-429	253	35	to	to	ADP
ftr-429	253	36	the	the	DET
ftr-429	253	37	partner	partner	NOUN
ftr-429	253	38	for	for	ADP
ftr-429	253	39	the	the	DET
ftr-429	253	40	purpose	purpose	NOUN
ftr-429	253	41	of	of	ADP
ftr-429	253	42	excluding	exclude	VERB
ftr-429	253	43	discharge	discharge	NOUN
ftr-429	253	44	of	of	ADP
ftr-429	253	45	indebtedness	indebtedness	NOUN
ftr-429	253	46	income	income	NOUN
ftr-429	253	47	under	under	ADP
ftr-429	253	48	§	§	PROPN
ftr-429	253	49	108(a)(1	108(a)(1	NUM
ftr-429	253	50	)	)	PUNCT
ftr-429	253	51	.	.	PUNCT
ftr-429	254	1	this	this	PRON
ftr-429	254	2	is	be	AUX
ftr-429	254	3	contrasted	contrast	VERB
ftr-429	254	4	with	with	ADP
ftr-429	254	5	§	§	PROPN
ftr-429	254	6	108(d)(7	108(d)(7	PROPN
ftr-429	254	7	)	)	PUNCT
ftr-429	254	8	which	which	PRON
ftr-429	254	9	requires	require	VERB
ftr-429	254	10	application	application	NOUN
ftr-429	254	11	of	of	ADP
ftr-429	254	12	the	the	DET
ftr-429	254	13	§	§	PROPN
ftr-429	254	14	108	108	NUM
ftr-429	254	15	rules	rule	NOUN
ftr-429	254	16	at	at	ADP
ftr-429	254	17	the	the	DET
ftr-429	254	18	corporate	corporate	ADJ
ftr-429	254	19	level	level	NOUN
ftr-429	254	20	for	for	ADP
ftr-429	254	21	an	an	DET
ftr-429	254	22	s	s	NOUN
ftr-429	254	23	corporation	corporation	NOUN
ftr-429	254	24	.	.	PUNCT
ftr-429	255	1	§	§	PROPN
ftr-429	255	2	108(d)(2	108(d)(2	NUM
ftr-429	255	3	)	)	PUNCT
ftr-429	255	4	.	.	PUNCT
ftr-429	256	1	in	in	ADP
ftr-429	256	2	gitlitz	gitlitz	PROPN
ftr-429	256	3	v.	v.	ADP
ftr-429	256	4	commissioner	commissioner	PROPN
ftr-429	256	5	,	,	PUNCT
ftr-429	256	6	the	the	DET
ftr-429	256	7	supreme	supreme	PROPN
ftr-429	256	8	court	court	PROPN
ftr-429	256	9	,	,	PUNCT
ftr-429	256	10	in	in	ADP
ftr-429	256	11	connection	connection	NOUN
ftr-429	256	12	with	with	ADP
ftr-429	256	13	the	the	DET
ftr-429	256	14	insolvency	insolvency	NOUN
ftr-429	256	15	exception	exception	NOUN
ftr-429	256	16	in	in	ADP
ftr-429	256	17	§	§	PROPN
ftr-429	256	18	108(a)(1)(b	108(a)(1)(b	PROPN
ftr-429	256	19	)	)	PUNCT
ftr-429	256	20	,	,	PUNCT
ftr-429	256	21	suggested	suggest	VERB
ftr-429	256	22	that	that	SCONJ
ftr-429	256	23	,	,	PUNCT
ftr-429	256	24	outside	outside	ADP
ftr-429	256	25	of	of	ADP
ftr-429	256	26	the	the	DET
ftr-429	256	27	s	s	PROPN
ftr-429	256	28	corporation	corporation	NOUN
ftr-429	256	29	context	context	NOUN
ftr-429	256	30	,	,	PUNCT
ftr-429	256	31	no	no	DET
ftr-429	256	32	solvent	solvent	NOUN
ftr-429	256	33	entity	entity	NOUN
ftr-429	256	34	can	can	AUX
ftr-429	256	35	benefit	benefit	VERB
ftr-429	256	36	from	from	ADP
ftr-429	256	37	the	the	DET
ftr-429	256	38	non	non	ADJ
ftr-429	256	39	-	-	ADJ
ftr-429	256	40	recognition	recognition	ADJ
ftr-429	256	41	provisions	provision	NOUN
ftr-429	256	42	of	of	ADP
ftr-429	256	43	§	§	PROPN
ftr-429	256	44	108	108	NUM
ftr-429	256	45	.	.	PUNCT
ftr-429	257	1	gitlitz	gitlitz	NOUN
ftr-429	257	2	,	,	PUNCT
ftr-429	257	3	121	121	NUM
ftr-429	257	4	s.ct	s.ct	NOUN
ftr-429	257	5	.	.	NOUN
ftr-429	257	6	701,710	701,710	NUM
ftr-429	257	7	n.10	n.10	ADP
ftr-429	257	8	(	(	PUNCT
ftr-429	257	9	2000	2000	NUM
ftr-429	257	10	)	)	PUNCT
ftr-429	257	11	.	.	PUNCT
ftr-429	258	1	thus	thus	ADV
ftr-429	258	2	,	,	PUNCT
ftr-429	258	3	partners	partner	NOUN
ftr-429	258	4	in	in	ADP
ftr-429	258	5	a	a	DET
ftr-429	258	6	partnership	partnership	NOUN
ftr-429	258	7	can	can	AUX
ftr-429	258	8	likely	likely	ADV
ftr-429	258	9	benefit	benefit	VERB
ftr-429	258	10	from	from	ADP
ftr-429	258	11	the	the	DET
ftr-429	258	12	non	non	ADJ
ftr-429	258	13	-	-	ADJ
ftr-429	258	14	recognition	recognition	ADJ
ftr-429	258	15	provisions	provision	NOUN
ftr-429	258	16	of	of	ADP
ftr-429	258	17	§	§	PROPN
ftr-429	258	18	§	§	PROPN
ftr-429	258	19	108(a)(1	108(a)(1	NUM
ftr-429	258	20	)	)	PUNCT
ftr-429	258	21	and	and	CCONJ
ftr-429	258	22	(	(	PUNCT
ftr-429	258	23	2	2	NUM
ftr-429	258	24	)	)	PUNCT
ftr-429	258	25	only	only	ADV
ftr-429	258	26	if	if	SCONJ
ftr-429	258	27	they	they	PRON
ftr-429	258	28	themselves	themselves	PRON
ftr-429	258	29	are	be	AUX
ftr-429	258	30	debtors	debtor	NOUN
ftr-429	258	31	in	in	ADP
ftr-429	258	32	bankruptcy	bankruptcy	NOUN
ftr-429	258	33	or	or	CCONJ
ftr-429	258	34	insolvent	insolvent	ADJ
ftr-429	258	35	at	at	ADP
ftr-429	258	36	the	the	DET
ftr-429	258	37	time	time	NOUN
ftr-429	258	38	of	of	ADP
ftr-429	258	39	the	the	DET
ftr-429	258	40	discharge	discharge	NOUN
ftr-429	258	41	.	.	PUNCT
ftr-429	259	1	26	26	NUM
ftr-429	259	2	.	.	PUNCT
ftr-429	260	1	"	"	PUNCT
ftr-429	260	2	income	income	NOUN
ftr-429	260	3	from	from	ADP
ftr-429	260	4	discharge	discharge	NOUN
ftr-429	260	5	of	of	ADP
ftr-429	260	6	indebtedness	indebtedness	NOUN
ftr-429	260	7	"	"	PUNCT
ftr-429	260	8	is	be	AUX
ftr-429	260	9	included	include	VERB
ftr-429	260	10	in	in	ADP
ftr-429	260	11	the	the	DET
ftr-429	260	12	definition	definition	NOUN
ftr-429	260	13	of	of	ADP
ftr-429	260	14	"	"	PUNCT
ftr-429	260	15	net	net	ADJ
ftr-429	260	16	income	income	NOUN
ftr-429	260	17	"	"	PUNCT
ftr-429	260	18	under	under	ADP
ftr-429	260	19	§	§	PROPN
ftr-429	260	20	61(a)(12	61(a)(12	NUM
ftr-429	260	21	)	)	PUNCT
ftr-429	260	22	.	.	PUNCT
ftr-429	261	1	in	in	ADP
ftr-429	261	2	the	the	DET
ftr-429	261	3	famous	famous	ADJ
ftr-429	261	4	case	case	NOUN
ftr-429	261	5	of	of	ADP
ftr-429	261	6	united	united	PROPN
ftr-429	261	7	states	states	PROPN
ftr-429	261	8	v.	v.	PROPN
ftr-429	261	9	kirbylumber	kirbylumber	PROPN
ftr-429	261	10	co.	co.	PROPN
ftr-429	261	11	,	,	PUNCT
ftr-429	261	12	the	the	DET
ftr-429	261	13	united	united	PROPN
ftr-429	261	14	states	states	PROPN
ftr-429	261	15	supreme	supreme	PROPN
ftr-429	261	16	court	court	PROPN
ftr-429	261	17	held	hold	VERB
ftr-429	261	18	that	that	SCONJ
ftr-429	261	19	a	a	DET
ftr-429	261	20	corporation	corporation	NOUN
ftr-429	261	21	realizes	realize	VERB
ftr-429	261	22	discharge	discharge	NOUN
ftr-429	261	23	of	of	ADP
ftr-429	261	24	indebtedness	indebtedness	NOUN
ftr-429	261	25	income	income	NOUN
ftr-429	261	26	when	when	SCONJ
ftr-429	261	27	it	it	PRON
ftr-429	261	28	purchases	purchase	VERB
ftr-429	261	29	its	its	PRON
ftr-429	261	30	own	own	ADJ
ftr-429	261	31	bonds	bond	NOUN
ftr-429	261	32	on	on	ADP
ftr-429	261	33	the	the	DET
ftr-429	261	34	open	open	ADJ
ftr-429	261	35	market	market	NOUN
ftr-429	261	36	at	at	ADP
ftr-429	261	37	a	a	DET
ftr-429	261	38	price	price	NOUN
ftr-429	261	39	lower	low	ADJ
ftr-429	261	40	than	than	ADP
ftr-429	261	41	par	par	NOUN
ftr-429	261	42	,	,	PUNCT
ftr-429	261	43	because	because	SCONJ
ftr-429	261	44	it	it	PRON
ftr-429	261	45	has	have	AUX
ftr-429	261	46	realized	realize	VERB
ftr-429	261	47	within	within	ADP
ftr-429	261	48	the	the	DET
ftr-429	261	49	year	year	NOUN
ftr-429	261	50	an	an	DET
ftr-429	261	51	accession	accession	NOUN
ftr-429	261	52	to	to	ADP
ftr-429	261	53	income	income	NOUN
ftr-429	261	54	.	.	PUNCT
ftr-429	262	1	284	284	NUM
ftr-429	262	2	u.s	u.s	PROPN
ftr-429	262	3	.	.	PROPN
ftr-429	262	4	1	1	NUM
ftr-429	262	5	,	,	PUNCT
ftr-429	262	6	3	3	NUM
ftr-429	262	7	(	(	PUNCT
ftr-429	262	8	1931	1931	NUM
ftr-429	262	9	)	)	PUNCT
ftr-429	262	10	.	.	PUNCT
ftr-429	263	1	27	27	NUM
ftr-429	263	2	.	.	PUNCT
ftr-429	264	1	§	§	PROPN
ftr-429	264	2	108(a)(1)(a	108(a)(1)(a	NUM
ftr-429	264	3	)	)	PUNCT
ftr-429	264	4	.	.	PUNCT
ftr-429	265	1	28	28	NUM
ftr-429	265	2	.	.	PUNCT
ftr-429	266	1	§	§	PROPN
ftr-429	266	2	108(b)(1	108(b)(1	NUM
ftr-429	266	3	)	)	PUNCT
ftr-429	266	4	.	.	PUNCT
ftr-429	267	1	20011	20011	NUM
ftr-429	267	2	indebtedness	indebtedness	NOUN
ftr-429	267	3	income	income	NOUN
ftr-429	267	4	as	as	ADP
ftr-429	267	5	a	a	DET
ftr-429	267	6	reduction	reduction	NOUN
ftr-429	267	7	in	in	ADP
ftr-429	267	8	the	the	DET
ftr-429	267	9	basis	basis	NOUN
ftr-429	267	10	of	of	ADP
ftr-429	267	11	depreciable	depreciable	ADJ
ftr-429	267	12	property,29	property,29	NOUN
ftr-429	267	13	the	the	DET
ftr-429	267	14	unrecognized	unrecognized	ADJ
ftr-429	267	15	discharge	discharge	NOUN
ftr-429	267	16	of	of	ADP
ftr-429	267	17	indebtedness	indebtedness	NOUN
ftr-429	267	18	income	income	NOUN
ftr-429	267	19	will	will	AUX
ftr-429	267	20	be	be	AUX
ftr-429	267	21	used	use	VERB
ftr-429	267	22	first	first	ADV
ftr-429	267	23	to	to	PART
ftr-429	267	24	reduce	reduce	VERB
ftr-429	267	25	any	any	DET
ftr-429	267	26	net	net	ADJ
ftr-429	267	27	operating	operating	NOUN
ftr-429	267	28	loss	loss	NOUN
ftr-429	267	29	for	for	ADP
ftr-429	267	30	the	the	DET
ftr-429	267	31	taxable	taxable	ADJ
ftr-429	267	32	year	year	NOUN
ftr-429	267	33	and	and	CCONJ
ftr-429	267	34	any	any	DET
ftr-429	267	35	carryover	carryover	NOUN
ftr-429	267	36	to	to	ADP
ftr-429	267	37	the	the	DET
ftr-429	267	38	taxable	taxable	ADJ
ftr-429	267	39	year.30	year.30	NOUN
ftr-429	267	40	in	in	ADP
ftr-429	267	41	many	many	ADJ
ftr-429	267	42	bankruptcy	bankruptcy	NOUN
ftr-429	267	43	cases	case	NOUN
ftr-429	267	44	,	,	PUNCT
ftr-429	267	45	the	the	DET
ftr-429	267	46	unrecognized	unrecognized	ADJ
ftr-429	267	47	discharge	discharge	NOUN
ftr-429	267	48	of	of	ADP
ftr-429	267	49	indebtedness	indebtedness	NOUN
ftr-429	267	50	income	income	NOUN
ftr-429	267	51	in	in	ADP
ftr-429	267	52	the	the	DET
ftr-429	267	53	year	year	NOUN
ftr-429	267	54	of	of	ADP
ftr-429	267	55	plan	plan	NOUN
ftr-429	267	56	confirmation	confirmation	NOUN
ftr-429	267	57	will	will	AUX
ftr-429	267	58	swamp	swamp	VERB
ftr-429	267	59	any	any	DET
ftr-429	267	60	net	net	ADJ
ftr-429	267	61	operating	operating	NOUN
ftr-429	267	62	loss	loss	NOUN
ftr-429	267	63	for	for	ADP
ftr-429	267	64	the	the	DET
ftr-429	267	65	year	year	NOUN
ftr-429	267	66	.	.	PUNCT
ftr-429	268	1	therefore	therefore	ADV
ftr-429	268	2	,	,	PUNCT
ftr-429	268	3	because	because	SCONJ
ftr-429	268	4	plan	plan	NOUN
ftr-429	268	5	confirmation	confirmation	NOUN
ftr-429	268	6	will	will	AUX
ftr-429	268	7	often	often	ADV
ftr-429	268	8	both	both	PRON
ftr-429	268	9	allow	allow	VERB
ftr-429	268	10	the	the	DET
ftr-429	268	11	deferred	deferred	ADJ
ftr-429	268	12	creditor	creditor	NOUN
ftr-429	268	13	payments	payment	NOUN
ftr-429	268	14	to	to	PART
ftr-429	268	15	be	be	AUX
ftr-429	268	16	made	make	VERB
ftr-429	268	17	(	(	PUNCT
ftr-429	268	18	resulting	result	VERB
ftr-429	268	19	in	in	ADP
ftr-429	268	20	a	a	DET
ftr-429	268	21	potential	potential	ADJ
ftr-429	268	22	net	net	ADJ
ftr-429	268	23	operating	operating	NOUN
ftr-429	268	24	loss	loss	NOUN
ftr-429	268	25	)	)	PUNCT
ftr-429	268	26	and	and	CCONJ
ftr-429	268	27	result	result	VERB
ftr-429	268	28	in	in	ADP
ftr-429	268	29	discharge	discharge	NOUN
ftr-429	268	30	of	of	ADP
ftr-429	268	31	indebtedness	indebtedness	NOUN
ftr-429	268	32	income	income	NOUN
ftr-429	268	33	,	,	PUNCT
ftr-429	268	34	the	the	DET
ftr-429	268	35	potential	potential	ADJ
ftr-429	268	36	benefit	benefit	NOUN
ftr-429	268	37	of	of	ADP
ftr-429	268	38	a	a	DET
ftr-429	268	39	net	net	ADJ
ftr-429	268	40	operating	operating	NOUN
ftr-429	268	41	loss	loss	NOUN
ftr-429	268	42	carryback	carryback	NOUN
ftr-429	268	43	in	in	ADP
ftr-429	268	44	bankruptcy	bankruptcy	NOUN
ftr-429	268	45	is	be	AUX
ftr-429	268	46	significantly	significantly	ADV
ftr-429	268	47	diminished	diminish	VERB
ftr-429	268	48	if	if	SCONJ
ftr-429	268	49	the	the	DET
ftr-429	268	50	attribute	attribute	NOUN
ftr-429	268	51	reduction	reduction	NOUN
ftr-429	268	52	occurs	occur	VERB
ftr-429	268	53	before	before	SCONJ
ftr-429	268	54	the	the	DET
ftr-429	268	55	net	net	ADJ
ftr-429	268	56	operating	operating	NOUN
ftr-429	268	57	loss	loss	NOUN
ftr-429	268	58	can	can	AUX
ftr-429	268	59	be	be	AUX
ftr-429	268	60	carried	carry	VERB
ftr-429	268	61	back	back	ADV
ftr-429	268	62	.	.	PUNCT
ftr-429	269	1	the	the	DET
ftr-429	269	2	timing	timing	NOUN
ftr-429	269	3	of	of	ADP
ftr-429	269	4	the	the	DET
ftr-429	269	5	attribute	attribute	NOUN
ftr-429	269	6	reduction	reduction	NOUN
ftr-429	269	7	is	be	AUX
ftr-429	269	8	thus	thus	ADV
ftr-429	269	9	crucial	crucial	ADJ
ftr-429	269	10	to	to	ADP
ftr-429	269	11	the	the	DET
ftr-429	269	12	effectiveness	effectiveness	NOUN
ftr-429	269	13	of	of	ADP
ftr-429	269	14	the	the	DET
ftr-429	269	15	net	net	ADJ
ftr-429	269	16	operating	operating	NOUN
ftr-429	269	17	loss	loss	NOUN
ftr-429	269	18	carryback	carryback	NOUN
ftr-429	269	19	in	in	ADP
ftr-429	269	20	bankruptcy	bankruptcy	NOUN
ftr-429	269	21	cases	case	NOUN
ftr-429	269	22	.	.	PUNCT
ftr-429	270	1	the	the	DET
ftr-429	270	2	statute	statute	NOUN
ftr-429	270	3	provides	provide	VERB
ftr-429	270	4	that	that	SCONJ
ftr-429	270	5	the	the	DET
ftr-429	270	6	net	net	ADJ
ftr-429	270	7	operating	operating	NOUN
ftr-429	270	8	loss	loss	NOUN
ftr-429	270	9	and	and	CCONJ
ftr-429	270	10	capital	capital	NOUN
ftr-429	270	11	loss	loss	NOUN
ftr-429	270	12	attribute	attribute	NOUN
ftr-429	270	13	reductions	reduction	NOUN
ftr-429	270	14	"	"	PUNCT
ftr-429	270	15	shall	shall	AUX
ftr-429	270	16	be	be	AUX
ftr-429	270	17	made	make	VERB
ftr-429	270	18	after	after	ADP
ftr-429	270	19	the	the	DET
ftr-429	270	20	determination	determination	NOUN
ftr-429	270	21	of	of	ADP
ftr-429	270	22	the	the	DET
ftr-429	270	23	tax	tax	NOUN
ftr-429	270	24	imposed	impose	VERB
ftr-429	270	25	by	by	ADP
ftr-429	270	26	this	this	DET
ftr-429	270	27	chapter	chapter	NOUN
ftr-429	270	28	for	for	ADP
ftr-429	270	29	the	the	DET
ftr-429	270	30	taxable	taxable	ADJ
ftr-429	270	31	year	year	NOUN
ftr-429	270	32	of	of	ADP
ftr-429	270	33	the	the	DET
ftr-429	270	34	discharge	discharge	NOUN
ftr-429	270	35	.	.	PUNCT
ftr-429	271	1	",31	",31	PUNCT
ftr-429	272	1	it	it	PRON
ftr-429	272	2	would	would	AUX
ftr-429	272	3	appear	appear	VERB
ftr-429	272	4	,	,	PUNCT
ftr-429	272	5	then	then	ADV
ftr-429	272	6	,	,	PUNCT
ftr-429	272	7	that	that	SCONJ
ftr-429	272	8	the	the	DET
ftr-429	272	9	statutory	statutory	ADJ
ftr-429	272	10	issue	issue	NOUN
ftr-429	272	11	is	be	AUX
ftr-429	272	12	whether	whether	SCONJ
ftr-429	272	13	the	the	DET
ftr-429	272	14	carryback	carryback	NOUN
ftr-429	272	15	is	be	AUX
ftr-429	272	16	a	a	DET
ftr-429	272	17	"	"	PUNCT
ftr-429	272	18	determination	determination	NOUN
ftr-429	272	19	of	of	ADP
ftr-429	272	20	tax	tax	NOUN
ftr-429	272	21	for	for	ADP
ftr-429	272	22	the	the	DET
ftr-429	272	23	year	year	NOUN
ftr-429	272	24	of	of	ADP
ftr-429	272	25	discharge	discharge	NOUN
ftr-429	272	26	,	,	PUNCT
ftr-429	272	27	"	"	PUNCT
ftr-429	272	28	or	or	CCONJ
ftr-429	272	29	a	a	DET
ftr-429	272	30	re	re	NOUN
ftr-429	272	31	-	-	NOUN
ftr-429	272	32	determination	determination	NOUN
ftr-429	272	33	of	of	ADP
ftr-429	272	34	a	a	DET
ftr-429	272	35	prior	prior	ADJ
ftr-429	272	36	year	year	NOUN
ftr-429	272	37	's	's	PART
ftr-429	272	38	tax	tax	NOUN
ftr-429	272	39	.	.	PUNCT
ftr-429	273	1	section	section	NOUN
ftr-429	273	2	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	273	3	)	)	PUNCT
ftr-429	273	4	was	be	AUX
ftr-429	273	5	added	add	VERB
ftr-429	273	6	by	by	ADP
ftr-429	273	7	the	the	DET
ftr-429	273	8	bankruptcy	bankruptcy	NOUN
ftr-429	273	9	tax	tax	PROPN
ftr-429	273	10	act	act	NOUN
ftr-429	273	11	of	of	ADP
ftr-429	273	12	1980.32	1980.32	NUM
ftr-429	273	13	according	accord	VERB
ftr-429	273	14	to	to	ADP
ftr-429	273	15	the	the	DET
ftr-429	273	16	report	report	NOUN
ftr-429	273	17	of	of	ADP
ftr-429	273	18	the	the	DET
ftr-429	273	19	joint	joint	ADJ
ftr-429	273	20	committee	committee	NOUN
ftr-429	273	21	on	on	ADP
ftr-429	273	22	taxation	taxation	NOUN
ftr-429	273	23	,	,	PUNCT
ftr-429	273	24	the	the	DET
ftr-429	273	25	purpose	purpose	NOUN
ftr-429	273	26	of	of	ADP
ftr-429	273	27	the	the	DET
ftr-429	273	28	provision	provision	NOUN
ftr-429	273	29	was	be	AUX
ftr-429	273	30	to	to	PART
ftr-429	273	31	reduce	reduce	VERB
ftr-429	273	32	the	the	DET
ftr-429	273	33	attributes	attribute	NOUN
ftr-429	273	34	immediately	immediately	ADV
ftr-429	273	35	after	after	ADP
ftr-429	273	36	the	the	DET
ftr-429	273	37	computation	computation	NOUN
ftr-429	273	38	of	of	ADP
ftr-429	273	39	the	the	DET
ftr-429	273	40	current	current	ADJ
ftr-429	273	41	year	year	NOUN
ftr-429	273	42	's	's	PART
ftr-429	273	43	tax	tax	NOUN
ftr-429	273	44	:	:	PUNCT
ftr-429	273	45	thus	thus	ADV
ftr-429	273	46	in	in	ADP
ftr-429	273	47	the	the	DET
ftr-429	273	48	case	case	NOUN
ftr-429	273	49	of	of	ADP
ftr-429	273	50	net	net	ADJ
ftr-429	273	51	operating	operating	NOUN
ftr-429	273	52	loss	loss	NOUN
ftr-429	273	53	and	and	CCONJ
ftr-429	273	54	capital	capital	NOUN
ftr-429	273	55	loss	loss	NOUN
ftr-429	273	56	,	,	PUNCT
ftr-429	273	57	the	the	DET
ftr-429	273	58	debt	debt	NOUN
ftr-429	273	59	discharge	discharge	NOUN
ftr-429	273	60	amount	amount	NOUN
ftr-429	273	61	first	first	ADV
ftr-429	273	62	would	would	AUX
ftr-429	273	63	reduce	reduce	VERB
ftr-429	273	64	the	the	DET
ftr-429	273	65	current	current	ADJ
ftr-429	273	66	year	year	NOUN
ftr-429	273	67	's	's	PART
ftr-429	273	68	loss	loss	NOUN
ftr-429	273	69	and	and	CCONJ
ftr-429	273	70	then	then	ADV
ftr-429	273	71	would	would	AUX
ftr-429	273	72	reduce	reduce	VERB
ftr-429	273	73	the	the	DET
ftr-429	273	74	loss	loss	NOUN
ftr-429	273	75	carryovers	carryover	NOUN
ftr-429	273	76	in	in	ADP
ftr-429	273	77	the	the	DET
ftr-429	273	78	order	order	NOUN
ftr-429	273	79	in	in	ADP
ftr-429	273	80	which	which	PRON
ftr-429	273	81	they	they	PRON
ftr-429	273	82	arose	arise	VERB
ftr-429	273	83	.	.	PUNCT
ftr-429	274	1	the	the	DET
ftr-429	274	2	investment	investment	NOUN
ftr-429	274	3	credit	credit	NOUN
ftr-429	274	4	carryovers	carryover	NOUN
ftr-429	274	5	would	would	AUX
ftr-429	274	6	be	be	AUX
ftr-429	274	7	reduced	reduce	VERB
ftr-429	274	8	on	on	ADP
ftr-429	274	9	a	a	DET
ftr-429	274	10	fifo	fifo	ADJ
ftr-429	274	11	basis	basis	NOUN
ftr-429	274	12	,	,	PUNCT
ftr-429	274	13	and	and	CCONJ
ftr-429	274	14	the	the	DET
ftr-429	274	15	other	other	ADJ
ftr-429	274	16	credit	credit	NOUN
ftr-429	274	17	carryovers	carryover	NOUN
ftr-429	274	18	also	also	ADV
ftr-429	274	19	would	would	AUX
ftr-429	274	20	be	be	AUX
ftr-429	274	21	reduced	reduce	VERB
ftr-429	274	22	in	in	ADP
ftr-429	274	23	the	the	DET
ftr-429	274	24	order	order	NOUN
ftr-429	274	25	they	they	PRON
ftr-429	274	26	would	would	AUX
ftr-429	274	27	be	be	AUX
ftr-429	274	28	used	use	VERB
ftr-429	274	29	against	against	ADP
ftr-429	274	30	taxable	taxable	ADJ
ftr-429	274	31	income	income	NOUN
ftr-429	274	32	.	.	PUNCT
ftr-429	275	1	these	these	DET
ftr-429	275	2	reductions	reduction	NOUN
ftr-429	275	3	would	would	AUX
ftr-429	275	4	be	be	AUX
ftr-429	275	5	made	make	VERB
ftr-429	275	6	after	after	SCONJ
ftr-429	275	7	the	the	DET
ftr-429	275	8	computation	computation	NOUN
ftr-429	275	9	of	of	ADP
ftr-429	275	10	the	the	DET
ftr-429	275	11	current	current	ADJ
ftr-429	275	12	year	year	NOUN
ftr-429	275	13	's	's	PART
ftr-429	275	14	tax.33	tax.33	NOUN
ftr-429	275	15	the	the	DET
ftr-429	275	16	report	report	NOUN
ftr-429	275	17	does	do	AUX
ftr-429	275	18	not	not	PART
ftr-429	275	19	mention	mention	VERB
ftr-429	275	20	the	the	DET
ftr-429	275	21	distinction	distinction	NOUN
ftr-429	275	22	between	between	ADP
ftr-429	275	23	carryovers	carryover	NOUN
ftr-429	275	24	and	and	CCONJ
ftr-429	275	25	carrybacks	carryback	NOUN
ftr-429	275	26	.	.	PUNCT
ftr-429	276	1	no	no	DET
ftr-429	276	2	court	court	NOUN
ftr-429	276	3	has	have	AUX
ftr-429	276	4	analyzed	analyze	VERB
ftr-429	276	5	the	the	DET
ftr-429	276	6	effect	effect	NOUN
ftr-429	276	7	of	of	ADP
ftr-429	276	8	this	this	DET
ftr-429	276	9	timing	timing	NOUN
ftr-429	276	10	provision	provision	NOUN
ftr-429	276	11	on	on	ADP
ftr-429	276	12	a	a	DET
ftr-429	276	13	net	net	ADJ
ftr-429	276	14	operating	operating	NOUN
ftr-429	276	15	loss	loss	NOUN
ftr-429	276	16	carryback	carryback	NOUN
ftr-429	276	17	.	.	PUNCT
ftr-429	277	1	29	29	NUM
ftr-429	277	2	.	.	PUNCT
ftr-429	278	1	§	§	PROPN
ftr-429	278	2	108(b)(5	108(b)(5	NUM
ftr-429	278	3	)	)	PUNCT
ftr-429	278	4	(	(	PUNCT
ftr-429	278	5	giving	give	VERB
ftr-429	278	6	the	the	DET
ftr-429	278	7	debtor	debtor	NOUN
ftr-429	278	8	the	the	DET
ftr-429	278	9	election	election	NOUN
ftr-429	278	10	to	to	PART
ftr-429	278	11	reduce	reduce	VERB
ftr-429	278	12	the	the	DET
ftr-429	278	13	basis	basis	NOUN
ftr-429	278	14	of	of	ADP
ftr-429	278	15	the	the	DET
ftr-429	278	16	debtor	debtor	NOUN
ftr-429	278	17	's	's	PART
ftr-429	278	18	depreciable	depreciable	ADJ
ftr-429	278	19	property	property	NOUN
ftr-429	278	20	in	in	ADP
ftr-429	278	21	lieu	lieu	NOUN
ftr-429	278	22	of	of	ADP
ftr-429	278	23	reducing	reduce	VERB
ftr-429	278	24	other	other	ADJ
ftr-429	278	25	tax	tax	NOUN
ftr-429	278	26	attributes	attribute	NOUN
ftr-429	278	27	such	such	ADJ
ftr-429	278	28	as	as	ADP
ftr-429	278	29	the	the	DET
ftr-429	278	30	debtor	debtor	NOUN
ftr-429	278	31	's	's	PART
ftr-429	278	32	net	net	ADJ
ftr-429	278	33	operating	operating	NOUN
ftr-429	278	34	losses	loss	NOUN
ftr-429	278	35	)	)	PUNCT
ftr-429	278	36	.	.	PUNCT
ftr-429	279	1	however	however	ADV
ftr-429	279	2	,	,	PUNCT
ftr-429	279	3	the	the	DET
ftr-429	279	4	debtor	debtor	NOUN
ftr-429	279	5	must	must	AUX
ftr-429	279	6	have	have	VERB
ftr-429	279	7	sufficient	sufficient	ADJ
ftr-429	279	8	adjusted	adjusted	ADJ
ftr-429	279	9	basis	basis	NOUN
ftr-429	279	10	remaining	remain	VERB
ftr-429	279	11	in	in	ADP
ftr-429	279	12	its	its	PRON
ftr-429	279	13	depreciable	depreciable	ADJ
ftr-429	279	14	property	property	NOUN
ftr-429	279	15	to	to	PART
ftr-429	279	16	absorb	absorb	VERB
ftr-429	279	17	the	the	DET
ftr-429	279	18	entire	entire	ADJ
ftr-429	279	19	amount	amount	NOUN
ftr-429	279	20	of	of	ADP
ftr-429	279	21	unrecognized	unrecognized	ADJ
ftr-429	279	22	discharge	discharge	NOUN
ftr-429	279	23	of	of	ADP
ftr-429	279	24	indebtedness	indebtedness	NOUN
ftr-429	279	25	income	income	NOUN
ftr-429	279	26	otherwise	otherwise	ADV
ftr-429	279	27	the	the	DET
ftr-429	279	28	excess	excess	ADJ
ftr-429	279	29	unrecognized	unrecognized	ADJ
ftr-429	279	30	discharge	discharge	NOUN
ftr-429	279	31	of	of	ADP
ftr-429	279	32	indebtedness	indebtedness	NOUN
ftr-429	279	33	income	income	NOUN
ftr-429	279	34	will	will	AUX
ftr-429	279	35	reduce	reduce	VERB
ftr-429	279	36	the	the	DET
ftr-429	279	37	debtor	debtor	NOUN
ftr-429	279	38	's	's	PART
ftr-429	279	39	net	net	ADJ
ftr-429	279	40	operating	operating	NOUN
ftr-429	279	41	losses	loss	NOUN
ftr-429	279	42	.	.	PUNCT
ftr-429	280	1	§	§	PROPN
ftr-429	280	2	108(b)(5)(b	108(b)(5)(b	PROPN
ftr-429	280	3	)	)	PUNCT
ftr-429	280	4	.	.	PUNCT
ftr-429	281	1	30	30	NUM
ftr-429	281	2	.	.	PUNCT
ftr-429	282	1	§	§	PROPN
ftr-429	282	2	108(b)(2)(a	108(b)(2)(a	NUM
ftr-429	282	3	)	)	PUNCT
ftr-429	282	4	.	.	PUNCT
ftr-429	283	1	31	31	NUM
ftr-429	283	2	.	.	PUNCT
ftr-429	284	1	§	§	PROPN
ftr-429	284	2	108(b)(4)(a	108(b)(4)(a	PROPN
ftr-429	284	3	)	)	PUNCT
ftr-429	284	4	.	.	PUNCT
ftr-429	285	1	32	32	NUM
ftr-429	285	2	.	.	PUNCT
ftr-429	286	1	pub	pub	NOUN
ftr-429	286	2	.	.	PUNCT
ftr-429	287	1	l.	l.	PROPN
ftr-429	287	2	no	no	INTJ
ftr-429	287	3	.	.	PROPN
ftr-429	288	1	96	96	NUM
ftr-429	288	2	-	-	SYM
ftr-429	288	3	589	589	NUM
ftr-429	288	4	,	,	PUNCT
ftr-429	288	5	94	94	NUM
ftr-429	288	6	stat	stat	NOUN
ftr-429	288	7	.	.	PUNCT
ftr-429	289	1	3,389	3,389	NUM
ftr-429	289	2	(	(	PUNCT
ftr-429	289	3	1980	1980	NUM
ftr-429	289	4	)	)	PUNCT
ftr-429	289	5	.	.	PUNCT
ftr-429	290	1	33	33	NUM
ftr-429	290	2	.	.	PUNCT
ftr-429	291	1	joint	joint	PROPN
ftr-429	291	2	committee	committee	PROPN
ftr-429	291	3	on	on	ADP
ftr-429	291	4	taxation	taxation	NOUN
ftr-429	291	5	,	,	PUNCT
ftr-429	291	6	96	96	NUM
ftr-429	291	7	t	t	PROPN
ftr-429	291	8	"	"	PUNCT
ftr-429	291	9	cong	cong	NOUN
ftr-429	291	10	.	.	PUNCT
ftr-429	291	11	,	,	PUNCT
ftr-429	291	12	description	description	NOUN
ftr-429	291	13	of	of	ADP
ftr-429	291	14	h.r	h.r	PROPN
ftr-429	291	15	.	.	PROPN
ftr-429	291	16	5043	5043	NUM
ftr-429	291	17	(	(	PUNCT
ftr-429	291	18	bankruptcy	bankruptcy	NOUN
ftr-429	291	19	tax	tax	PROPN
ftr-429	291	20	act	act	NOUN
ftr-429	291	21	of	of	ADP
ftr-429	291	22	1980	1980	NUM
ftr-429	291	23	)	)	PUNCT
ftr-429	291	24	12	12	NUM
ftr-429	291	25	n.13	n.13	SYM
ftr-429	291	26	(	(	PUNCT
ftr-429	291	27	jt	jt	PROPN
ftr-429	291	28	.	.	PROPN
ftr-429	291	29	comm	comm	NOUN
ftr-429	291	30	.	.	PUNCT
ftr-429	292	1	print	print	NOUN
ftr-429	292	2	1980	1980	NUM
ftr-429	292	3	)	)	PUNCT
ftr-429	292	4	.	.	PUNCT
ftr-429	293	1	[	[	X
ftr-429	293	2	vol	vol	NOUN
ftr-429	293	3	.	.	PUNCT
ftr-429	294	1	5:3florida	5:3florida	ADJ
ftr-429	294	2	tax	tax	NOUN
ftr-429	294	3	review	review	NOUN
ftr-429	294	4	avoiding	avoid	VERB
ftr-429	294	5	phantom	phantom	ADJ
ftr-429	294	6	income	income	NOUN
ftr-429	294	7	in	in	ADP
ftr-429	294	8	bankruptcy	bankruptcy	NOUN
ftr-429	294	9	however	however	ADV
ftr-429	294	10	,	,	PUNCT
ftr-429	294	11	due	due	ADP
ftr-429	294	12	to	to	ADP
ftr-429	294	13	the	the	DET
ftr-429	294	14	existence	existence	NOUN
ftr-429	294	15	of	of	ADP
ftr-429	294	16	a	a	DET
ftr-429	294	17	potential	potential	ADJ
ftr-429	294	18	tax	tax	NOUN
ftr-429	294	19	loophole	loophole	NOUN
ftr-429	294	20	,	,	PUNCT
ftr-429	294	21	section	section	NOUN
ftr-429	294	22	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	294	23	)	)	PUNCT
ftr-429	294	24	has	have	AUX
ftr-429	294	25	come	come	VERB
ftr-429	294	26	under	under	ADP
ftr-429	294	27	great	great	ADJ
ftr-429	294	28	scrutiny	scrutiny	NOUN
ftr-429	294	29	in	in	ADP
ftr-429	294	30	connection	connection	NOUN
ftr-429	294	31	with	with	ADP
ftr-429	294	32	the	the	DET
ftr-429	294	33	pass	pass	NOUN
ftr-429	294	34	-	-	PUNCT
ftr-429	294	35	through	through	NOUN
ftr-429	294	36	of	of	ADP
ftr-429	294	37	income	income	NOUN
ftr-429	294	38	from	from	ADP
ftr-429	294	39	subchapter	subchapter	NOUN
ftr-429	294	40	s	s	PART
ftr-429	294	41	corporations	corporation	NOUN
ftr-429	294	42	to	to	ADP
ftr-429	294	43	their	their	PRON
ftr-429	294	44	shareholders	shareholder	NOUN
ftr-429	294	45	.	.	PUNCT
ftr-429	295	1	this	this	DET
ftr-429	295	2	scrutiny	scrutiny	NOUN
ftr-429	295	3	has	have	AUX
ftr-429	295	4	resulted	result	VERB
ftr-429	295	5	in	in	ADP
ftr-429	295	6	a	a	DET
ftr-429	295	7	number	number	NOUN
ftr-429	295	8	of	of	ADP
ftr-429	295	9	recent	recent	ADJ
ftr-429	295	10	circuit	circuit	NOUN
ftr-429	295	11	court	court	NOUN
ftr-429	295	12	opinions	opinion	NOUN
ftr-429	295	13	reaching	reach	VERB
ftr-429	295	14	inconsistent	inconsistent	ADJ
ftr-429	295	15	results	result	NOUN
ftr-429	295	16	and	and	CCONJ
ftr-429	295	17	using	use	VERB
ftr-429	295	18	inconsistent	inconsistent	ADJ
ftr-429	295	19	analysis	analysis	NOUN
ftr-429	295	20	,	,	PUNCT
ftr-429	295	21	followed	follow	VERB
ftr-429	295	22	by	by	ADP
ftr-429	295	23	the	the	DET
ftr-429	295	24	recent	recent	ADJ
ftr-429	295	25	opinion	opinion	NOUN
ftr-429	295	26	of	of	ADP
ftr-429	295	27	the	the	DET
ftr-429	295	28	united	united	PROPN
ftr-429	295	29	states	states	PROPN
ftr-429	295	30	supreme	supreme	PROPN
ftr-429	295	31	court	court	PROPN
ftr-429	295	32	in	in	ADP
ftr-429	295	33	gitlitz	gitlitz	PROPN
ftr-429	295	34	v.	v.	ADP
ftr-429	295	35	commissioner.34	commissioner.34	NOUN
ftr-429	295	36	the	the	DET
ftr-429	295	37	actual	actual	ADJ
ftr-429	295	38	issue	issue	NOUN
ftr-429	295	39	addressed	address	VERB
ftr-429	295	40	in	in	ADP
ftr-429	295	41	these	these	DET
ftr-429	295	42	opinions	opinion	NOUN
ftr-429	295	43	is	be	AUX
ftr-429	295	44	not	not	PART
ftr-429	295	45	relevant	relevant	ADJ
ftr-429	295	46	to	to	ADP
ftr-429	295	47	this	this	DET
ftr-429	295	48	article.35	article.35	NOUN
ftr-429	295	49	however	however	ADV
ftr-429	295	50	,	,	PUNCT
ftr-429	295	51	in	in	ADP
ftr-429	295	52	analyzing	analyze	VERB
ftr-429	295	53	the	the	DET
ftr-429	295	54	specialized	specialized	PROPN
ftr-429	295	55	s	s	PART
ftr-429	295	56	corporation	corporation	NOUN
ftr-429	295	57	issues	issue	NOUN
ftr-429	295	58	,	,	PUNCT
ftr-429	295	59	one	one	NUM
ftr-429	295	60	circuit	circuit	NOUN
ftr-429	295	61	34	34	NUM
ftr-429	295	62	.	.	NOUN
ftr-429	295	63	121	121	NUM
ftr-429	295	64	s.ct	s.ct	NOUN
ftr-429	295	65	.	.	PROPN
ftr-429	296	1	701	701	NUM
ftr-429	296	2	(	(	PUNCT
ftr-429	296	3	2000	2000	NUM
ftr-429	296	4	)	)	PUNCT
ftr-429	296	5	;	;	PUNCT
ftr-429	296	6	witzel	witzel	NOUN
ftr-429	296	7	v.	v.	PROPN
ftr-429	296	8	commissioner	commissioner	NOUN
ftr-429	296	9	,	,	PUNCT
ftr-429	296	10	200	200	NUM
ftr-429	296	11	f.3d	f.3d	NUM
ftr-429	296	12	496	496	NUM
ftr-429	296	13	(	(	PUNCT
ftr-429	296	14	7th	7th	ADJ
ftr-429	296	15	cir	cir	NOUN
ftr-429	296	16	.	.	PROPN
ftr-429	296	17	2000	2000	NUM
ftr-429	296	18	)	)	PUNCT
ftr-429	296	19	;	;	PUNCT
ftr-429	296	20	farley	farley	PROPN
ftr-429	296	21	v.	v.	PROPN
ftr-429	296	22	commissioner	commissioner	PROPN
ftr-429	296	23	,	,	PUNCT
ftr-429	296	24	202	202	NUM
ftr-429	296	25	f.3d	f.3d	NUM
ftr-429	296	26	198	198	NUM
ftr-429	296	27	(	(	PUNCT
ftr-429	296	28	3rd	3rd	ADJ
ftr-429	296	29	cir	cir	NOUN
ftr-429	296	30	.	.	PROPN
ftr-429	296	31	2000	2000	NUM
ftr-429	296	32	)	)	PUNCT
ftr-429	296	33	;	;	PUNCT
ftr-429	296	34	pugh	pugh	PROPN
ftr-429	296	35	v.	v.	PROPN
ftr-429	296	36	commissioner	commissioner	PROPN
ftr-429	296	37	,	,	PUNCT
ftr-429	296	38	213	213	NUM
ftr-429	296	39	f.3d	f.3d	NUM
ftr-429	296	40	1324	1324	NUM
ftr-429	296	41	(	(	PUNCT
ftr-429	296	42	11	11	NUM
ftr-429	296	43	th	th	X
ftr-429	296	44	cir	cir	NOUN
ftr-429	296	45	.	.	PROPN
ftr-429	296	46	2000	2000	NUM
ftr-429	296	47	)	)	PUNCT
ftr-429	296	48	;	;	PUNCT
ftr-429	296	49	guadiano	guadiano	PROPN
ftr-429	296	50	v.	v.	PROPN
ftr-429	296	51	commissioner	commissioner	PROPN
ftr-429	296	52	,	,	PUNCT
ftr-429	296	53	216	216	NUM
ftr-429	296	54	f.3d	f.3d	NUM
ftr-429	296	55	524	524	NUM
ftr-429	296	56	(	(	PUNCT
ftr-429	296	57	6th	6th	ADJ
ftr-429	296	58	cir	cir	NOUN
ftr-429	296	59	.	.	PROPN
ftr-429	296	60	2000	2000	NUM
ftr-429	296	61	)	)	PUNCT
ftr-429	296	62	.	.	PUNCT
ftr-429	297	1	for	for	ADP
ftr-429	297	2	a	a	DET
ftr-429	297	3	recent	recent	ADJ
ftr-429	297	4	article	article	NOUN
ftr-429	297	5	discussing	discuss	VERB
ftr-429	297	6	the	the	DET
ftr-429	297	7	history	history	NOUN
ftr-429	297	8	,	,	PUNCT
ftr-429	297	9	outcome	outcome	NOUN
ftr-429	297	10	and	and	CCONJ
ftr-429	297	11	likely	likely	ADJ
ftr-429	297	12	congressional	congressional	ADJ
ftr-429	297	13	remedy	remedy	NOUN
ftr-429	297	14	to	to	ADP
ftr-429	297	15	the	the	DET
ftr-429	297	16	gitlitz	gitlitz	NOUN
ftr-429	297	17	issue	issue	NOUN
ftr-429	297	18	,	,	PUNCT
ftr-429	297	19	see	see	VERB
ftr-429	297	20	richard	richard	PROPN
ftr-429	297	21	m.	m.	PROPN
ftr-429	297	22	lipton	lipton	PROPN
ftr-429	297	23	,	,	PUNCT
ftr-429	297	24	supreme	supreme	PROPN
ftr-429	297	25	court	court	PROPN
ftr-429	297	26	hands	hand	NOUN
ftr-429	297	27	taxpayers	taxpayer	NOUN
ftr-429	297	28	a	a	DET
ftr-429	297	29	victory	victory	NOUN
ftr-429	297	30	in	in	ADP
ftr-429	297	31	gitlitz	gitlitz	NOUN
ftr-429	297	32	,	,	PUNCT
ftr-429	297	33	but	but	CCONJ
ftr-429	297	34	will	will	AUX
ftr-429	297	35	congress	congress	PROPN
ftr-429	297	36	take	take	VERB
ftr-429	297	37	it	it	PRON
ftr-429	297	38	away	away	ADV
ftr-429	297	39	?	?	PUNCT
ftr-429	297	40	,	,	PUNCT
ftr-429	297	41	94	94	NUM
ftr-429	297	42	j.	j.	PROPN
ftr-429	297	43	tax'n	tax'n	ADP
ftr-429	297	44	133	133	NUM
ftr-429	297	45	(	(	PUNCT
ftr-429	297	46	2001	2001	NUM
ftr-429	297	47	)	)	PUNCT
ftr-429	297	48	.	.	PUNCT
ftr-429	298	1	35	35	NUM
ftr-429	298	2	.	.	PUNCT
ftr-429	299	1	subchapter	subchapter	PROPN
ftr-429	299	2	s	s	PART
ftr-429	299	3	corporations	corporation	NOUN
ftr-429	299	4	pass	pass	VERB
ftr-429	299	5	through	through	ADP
ftr-429	299	6	items	item	NOUN
ftr-429	299	7	of	of	ADP
ftr-429	299	8	income	income	NOUN
ftr-429	299	9	and	and	CCONJ
ftr-429	299	10	loss	loss	NOUN
ftr-429	299	11	to	to	ADP
ftr-429	299	12	their	their	PRON
ftr-429	299	13	shareholders	shareholder	NOUN
ftr-429	299	14	,	,	PUNCT
ftr-429	299	15	who	who	PRON
ftr-429	299	16	pay	pay	VERB
ftr-429	299	17	any	any	DET
ftr-429	299	18	resulting	result	VERB
ftr-429	299	19	tax	tax	NOUN
ftr-429	299	20	liabilities	liability	NOUN
ftr-429	299	21	.	.	PUNCT
ftr-429	300	1	§	§	PROPN
ftr-429	300	2	1366(a)(1	1366(a)(1	NUM
ftr-429	300	3	)	)	PUNCT
ftr-429	300	4	.	.	PUNCT
ftr-429	301	1	passed	pass	VERB
ftr-429	301	2	-	-	PUNCT
ftr-429	301	3	through	through	ADP
ftr-429	301	4	items	item	NOUN
ftr-429	301	5	of	of	ADP
ftr-429	301	6	income	income	NOUN
ftr-429	301	7	increases	increase	VERB
ftr-429	301	8	the	the	DET
ftr-429	301	9	s	s	PART
ftr-429	301	10	corporation	corporation	NOUN
ftr-429	301	11	's	's	PART
ftr-429	301	12	shareholders	shareholder	NOUN
ftr-429	301	13	'	'	PART
ftr-429	301	14	stock	stock	NOUN
ftr-429	301	15	basis	basis	NOUN
ftr-429	301	16	,	,	PUNCT
ftr-429	301	17	and	and	CCONJ
ftr-429	301	18	passed	pass	VERB
ftr-429	301	19	-	-	PUNCT
ftr-429	301	20	through	through	ADP
ftr-429	301	21	items	item	NOUN
ftr-429	301	22	of	of	ADP
ftr-429	301	23	loss	loss	NOUN
ftr-429	301	24	decrease	decrease	NOUN
ftr-429	301	25	the	the	DET
ftr-429	301	26	s	s	PART
ftr-429	301	27	corporation	corporation	NOUN
ftr-429	301	28	's	's	PART
ftr-429	301	29	shareholders	shareholder	NOUN
ftr-429	301	30	'	'	PART
ftr-429	301	31	stock	stock	NOUN
ftr-429	301	32	basis	basis	NOUN
ftr-429	301	33	.	.	PUNCT
ftr-429	302	1	§	§	PROPN
ftr-429	302	2	1367(a	1367(a	NUM
ftr-429	302	3	)	)	PUNCT
ftr-429	302	4	.	.	PUNCT
ftr-429	303	1	if	if	SCONJ
ftr-429	303	2	the	the	DET
ftr-429	303	3	passed	pass	VERB
ftr-429	303	4	-	-	PUNCT
ftr-429	303	5	through	through	ADP
ftr-429	303	6	losses	loss	NOUN
ftr-429	303	7	of	of	ADP
ftr-429	303	8	the	the	DET
ftr-429	303	9	s	s	PROPN
ftr-429	303	10	corporation	corporation	NOUN
ftr-429	303	11	exceed	exceed	VERB
ftr-429	303	12	the	the	DET
ftr-429	303	13	shareholder	shareholder	NOUN
ftr-429	303	14	's	's	PART
ftr-429	303	15	stock	stock	NOUN
ftr-429	303	16	basis	basis	NOUN
ftr-429	303	17	,	,	PUNCT
ftr-429	303	18	the	the	DET
ftr-429	303	19	s	s	PART
ftr-429	303	20	corporation	corporation	NOUN
ftr-429	303	21	's	's	PART
ftr-429	303	22	losses	loss	NOUN
ftr-429	303	23	are	be	AUX
ftr-429	303	24	not	not	PART
ftr-429	303	25	passed	pass	VERB
ftr-429	303	26	-	-	PUNCT
ftr-429	303	27	through	through	NOUN
ftr-429	303	28	to	to	ADP
ftr-429	303	29	the	the	DET
ftr-429	303	30	shareholder	shareholder	NOUN
ftr-429	303	31	,	,	PUNCT
ftr-429	303	32	and	and	CCONJ
ftr-429	303	33	are	be	AUX
ftr-429	303	34	carried	carry	VERB
ftr-429	303	35	-	-	PUNCT
ftr-429	303	36	over	over	ADP
ftr-429	303	37	indefinitely	indefinitely	ADV
ftr-429	303	38	until	until	SCONJ
ftr-429	303	39	the	the	DET
ftr-429	303	40	shareholder	shareholder	NOUN
ftr-429	303	41	recovers	recover	VERB
ftr-429	303	42	basis	basis	NOUN
ftr-429	303	43	.	.	PUNCT
ftr-429	304	1	§	§	PROPN
ftr-429	304	2	1366(d	1366(d	PROPN
ftr-429	304	3	)	)	PUNCT
ftr-429	304	4	.	.	PUNCT
ftr-429	305	1	the	the	DET
ftr-429	305	2	suspension	suspension	NOUN
ftr-429	305	3	of	of	ADP
ftr-429	305	4	pass	pass	VERB
ftr-429	305	5	-	-	PUNCT
ftr-429	305	6	through	through	ADP
ftr-429	305	7	losses	loss	NOUN
ftr-429	305	8	in	in	ADP
ftr-429	305	9	excess	excess	NOUN
ftr-429	305	10	of	of	ADP
ftr-429	305	11	basis	basis	NOUN
ftr-429	305	12	under	under	ADP
ftr-429	305	13	§	§	PROPN
ftr-429	305	14	1366(d	1366(d	NOUN
ftr-429	305	15	)	)	PUNCT
ftr-429	305	16	set	set	VERB
ftr-429	305	17	the	the	DET
ftr-429	305	18	stage	stage	NOUN
ftr-429	305	19	for	for	ADP
ftr-429	305	20	the	the	DET
ftr-429	305	21	series	series	NOUN
ftr-429	305	22	of	of	ADP
ftr-429	305	23	cases	case	NOUN
ftr-429	305	24	leading	lead	VERB
ftr-429	305	25	to	to	ADP
ftr-429	305	26	the	the	DET
ftr-429	305	27	supreme	supreme	PROPN
ftr-429	305	28	court	court	PROPN
ftr-429	305	29	's	's	PART
ftr-429	305	30	decision	decision	NOUN
ftr-429	305	31	in	in	ADP
ftr-429	305	32	gitlitz	gitlitz	NOUN
ftr-429	305	33	.	.	PUNCT
ftr-429	306	1	in	in	ADP
ftr-429	306	2	all	all	PRON
ftr-429	306	3	of	of	ADP
ftr-429	306	4	these	these	DET
ftr-429	306	5	cases	case	NOUN
ftr-429	306	6	except	except	SCONJ
ftr-429	306	7	pugh	pugh	PROPN
ftr-429	306	8	,	,	PUNCT
ftr-429	306	9	the	the	DET
ftr-429	306	10	shareholders	shareholder	NOUN
ftr-429	306	11	of	of	ADP
ftr-429	306	12	insolvent	insolvent	ADJ
ftr-429	306	13	s	s	PART
ftr-429	306	14	corporations	corporation	NOUN
ftr-429	306	15	sought	seek	VERB
ftr-429	306	16	to	to	PART
ftr-429	306	17	passthrough	passthrough	VERB
ftr-429	306	18	discharge	discharge	NOUN
ftr-429	306	19	of	of	ADP
ftr-429	306	20	indebtedness	indebtedness	NOUN
ftr-429	306	21	income	income	NOUN
ftr-429	306	22	in	in	ADP
ftr-429	306	23	order	order	NOUN
ftr-429	306	24	to	to	PART
ftr-429	306	25	increase	increase	VERB
ftr-429	306	26	their	their	PRON
ftr-429	306	27	basis	basis	NOUN
ftr-429	306	28	so	so	SCONJ
ftr-429	306	29	that	that	SCONJ
ftr-429	306	30	suspended	suspend	VERB
ftr-429	306	31	losses	loss	NOUN
ftr-429	306	32	could	could	AUX
ftr-429	306	33	be	be	AUX
ftr-429	306	34	passed	pass	VERB
ftr-429	306	35	-	-	PUNCT
ftr-429	306	36	through	through	NOUN
ftr-429	306	37	to	to	ADP
ftr-429	306	38	and	and	CCONJ
ftr-429	306	39	recognized	recognize	VERB
ftr-429	306	40	by	by	ADP
ftr-429	306	41	them	they	PRON
ftr-429	306	42	.	.	PUNCT
ftr-429	307	1	because	because	SCONJ
ftr-429	307	2	the	the	DET
ftr-429	307	3	s	s	X
ftr-429	307	4	corporations	corporation	NOUN
ftr-429	307	5	were	be	AUX
ftr-429	307	6	insolvent	insolvent	ADJ
ftr-429	307	7	,	,	PUNCT
ftr-429	307	8	the	the	DET
ftr-429	307	9	discharge	discharge	NOUN
ftr-429	307	10	of	of	ADP
ftr-429	307	11	indebtedness	indebtedness	NOUN
ftr-429	307	12	income	income	NOUN
ftr-429	307	13	was	be	AUX
ftr-429	307	14	not	not	PART
ftr-429	307	15	recognized	recognize	VERB
ftr-429	307	16	under	under	ADP
ftr-429	307	17	§	§	PROPN
ftr-429	307	18	108(a)(1)(b	108(a)(1)(b	PROPN
ftr-429	307	19	)	)	PUNCT
ftr-429	307	20	.	.	PUNCT
ftr-429	308	1	the	the	DET
ftr-429	308	2	issue	issue	NOUN
ftr-429	308	3	in	in	ADP
ftr-429	308	4	these	these	DET
ftr-429	308	5	cases	case	NOUN
ftr-429	308	6	was	be	AUX
ftr-429	308	7	whether	whether	SCONJ
ftr-429	308	8	the	the	DET
ftr-429	308	9	reduction	reduction	NOUN
ftr-429	308	10	of	of	ADP
ftr-429	308	11	net	net	ADJ
ftr-429	308	12	operating	operating	NOUN
ftr-429	308	13	losses	loss	NOUN
ftr-429	308	14	required	require	VERB
ftr-429	308	15	by	by	ADP
ftr-429	308	16	§	§	PROPN
ftr-429	308	17	108(b)(2)(a	108(b)(2)(a	NUM
ftr-429	308	18	)	)	PUNCT
ftr-429	308	19	as	as	ADP
ftr-429	308	20	a	a	DET
ftr-429	308	21	result	result	NOUN
ftr-429	308	22	of	of	ADP
ftr-429	308	23	the	the	DET
ftr-429	308	24	non	non	NOUN
ftr-429	308	25	-	-	NOUN
ftr-429	308	26	recognition	recognition	NOUN
ftr-429	308	27	of	of	ADP
ftr-429	308	28	discharge	discharge	NOUN
ftr-429	308	29	of	of	ADP
ftr-429	308	30	indebtedness	indebtedness	NOUN
ftr-429	308	31	income	income	NOUN
ftr-429	308	32	occurs	occur	VERB
ftr-429	308	33	before	before	ADP
ftr-429	308	34	or	or	CCONJ
ftr-429	308	35	after	after	ADP
ftr-429	308	36	the	the	DET
ftr-429	308	37	pass	pass	NOUN
ftr-429	308	38	-	-	PUNCT
ftr-429	308	39	through	through	NOUN
ftr-429	308	40	of	of	ADP
ftr-429	308	41	income	income	NOUN
ftr-429	308	42	from	from	ADP
ftr-429	308	43	the	the	DET
ftr-429	308	44	discharge	discharge	NOUN
ftr-429	308	45	of	of	ADP
ftr-429	308	46	indebtedness	indebtedness	NOUN
ftr-429	308	47	for	for	ADP
ftr-429	308	48	purposes	purpose	NOUN
ftr-429	308	49	of	of	ADP
ftr-429	308	50	the	the	DET
ftr-429	308	51	basis	basis	NOUN
ftr-429	308	52	adjustment	adjustment	NOUN
ftr-429	308	53	.	.	PUNCT
ftr-429	309	1	prior	prior	ADV
ftr-429	309	2	to	to	ADP
ftr-429	309	3	the	the	DET
ftr-429	309	4	supreme	supreme	PROPN
ftr-429	309	5	court	court	PROPN
ftr-429	309	6	's	's	PART
ftr-429	309	7	opinion	opinion	NOUN
ftr-429	309	8	in	in	ADP
ftr-429	309	9	gitlitz	gitlitz	PROPN
ftr-429	309	10	,	,	PUNCT
ftr-429	309	11	the	the	DET
ftr-429	309	12	circuit	circuit	NOUN
ftr-429	309	13	courts	court	NOUN
ftr-429	309	14	came	come	VERB
ftr-429	309	15	to	to	ADP
ftr-429	309	16	conflicting	conflicting	ADJ
ftr-429	309	17	results	result	NOUN
ftr-429	309	18	.	.	PUNCT
ftr-429	310	1	the	the	DET
ftr-429	310	2	farley	farley	PROPN
ftr-429	310	3	court	court	PROPN
ftr-429	310	4	held	hold	VERB
ftr-429	310	5	that	that	SCONJ
ftr-429	310	6	the	the	DET
ftr-429	310	7	attribute	attribute	NOUN
ftr-429	310	8	reduction	reduction	NOUN
ftr-429	310	9	required	require	VERB
ftr-429	310	10	by	by	ADP
ftr-429	310	11	§	§	PROPN
ftr-429	310	12	108(b)(2)(a	108(b)(2)(a	NUM
ftr-429	310	13	)	)	PUNCT
ftr-429	310	14	was	be	AUX
ftr-429	310	15	to	to	PART
ftr-429	310	16	take	take	VERB
ftr-429	310	17	place	place	NOUN
ftr-429	310	18	in	in	ADP
ftr-429	310	19	the	the	DET
ftr-429	310	20	year	year	NOUN
ftr-429	310	21	after	after	ADP
ftr-429	310	22	the	the	DET
ftr-429	310	23	discharge	discharge	NOUN
ftr-429	310	24	,	,	PUNCT
ftr-429	310	25	allowing	allow	VERB
ftr-429	310	26	the	the	DET
ftr-429	310	27	shareholders	shareholder	NOUN
ftr-429	310	28	to	to	PART
ftr-429	310	29	deduct	deduct	VERB
ftr-429	310	30	suspended	suspend	VERB
ftr-429	310	31	losses	loss	NOUN
ftr-429	310	32	without	without	ADP
ftr-429	310	33	recognizing	recognize	VERB
ftr-429	310	34	any	any	DET
ftr-429	310	35	taxable	taxable	ADJ
ftr-429	310	36	income	income	NOUN
ftr-429	310	37	.	.	PUNCT
ftr-429	311	1	farley	farley	PROPN
ftr-429	311	2	,	,	PUNCT
ftr-429	311	3	202	202	NUM
ftr-429	311	4	f.3d	f.3d	NUM
ftr-429	311	5	at	at	ADP
ftr-429	311	6	205	205	NUM
ftr-429	311	7	-	-	SYM
ftr-429	311	8	06	06	NUM
ftr-429	311	9	.	.	PUNCT
ftr-429	312	1	similarly	similarly	ADV
ftr-429	312	2	,	,	PUNCT
ftr-429	312	3	the	the	DET
ftr-429	312	4	pugh	pugh	PROPN
ftr-429	312	5	court	court	PROPN
ftr-429	312	6	allowed	allow	VERB
ftr-429	312	7	an	an	DET
ftr-429	312	8	upward	upward	ADJ
ftr-429	312	9	basis	basis	NOUN
ftr-429	312	10	adjustment	adjustment	NOUN
ftr-429	312	11	without	without	ADP
ftr-429	312	12	recognition	recognition	NOUN
ftr-429	312	13	of	of	ADP
ftr-429	312	14	gross	gross	ADJ
ftr-429	312	15	income	income	NOUN
ftr-429	312	16	.	.	PUNCT
ftr-429	313	1	pugh	pugh	PROPN
ftr-429	313	2	,	,	PUNCT
ftr-429	313	3	213	213	NUM
ftr-429	313	4	f.3d	f.3d	NUM
ftr-429	313	5	at	at	ADP
ftr-429	313	6	1328	1328	NUM
ftr-429	313	7	.	.	PUNCT
ftr-429	314	1	the	the	DET
ftr-429	314	2	other	other	ADJ
ftr-429	314	3	courts	court	NOUN
ftr-429	314	4	to	to	PART
ftr-429	314	5	consider	consider	VERB
ftr-429	314	6	the	the	DET
ftr-429	314	7	issue	issue	NOUN
ftr-429	314	8	disallowed	disallow	VERB
ftr-429	314	9	a	a	DET
ftr-429	314	10	basis	basis	NOUN
ftr-429	314	11	increase	increase	NOUN
ftr-429	314	12	for	for	ADP
ftr-429	314	13	the	the	DET
ftr-429	314	14	unrecognized	unrecognized	ADJ
ftr-429	314	15	discharge	discharge	NOUN
ftr-429	314	16	of	of	ADP
ftr-429	314	17	indebtedness	indebtedness	NOUN
ftr-429	314	18	income	income	NOUN
ftr-429	314	19	on	on	ADP
ftr-429	314	20	various	various	ADJ
ftr-429	314	21	different	different	ADJ
ftr-429	314	22	theories	theory	NOUN
ftr-429	314	23	.	.	PUNCT
ftr-429	315	1	see	see	VERB
ftr-429	315	2	lipton	lipton	PROPN
ftr-429	315	3	,	,	PUNCT
ftr-429	315	4	supra	supra	PROPN
ftr-429	315	5	note	note	NOUN
ftr-429	315	6	34	34	NUM
ftr-429	315	7	at	at	ADP
ftr-429	315	8	34	34	NUM
ftr-429	315	9	-	-	SYM
ftr-429	315	10	35	35	NUM
ftr-429	315	11	.	.	PUNCT
ftr-429	316	1	the	the	DET
ftr-429	316	2	supreme	supreme	PROPN
ftr-429	316	3	court	court	PROPN
ftr-429	316	4	agreed	agree	VERB
ftr-429	316	5	with	with	ADP
ftr-429	316	6	the	the	DET
ftr-429	316	7	result	result	NOUN
ftr-429	316	8	in	in	ADP
ftr-429	316	9	farley	farley	PROPN
ftr-429	316	10	and	and	CCONJ
ftr-429	316	11	pugh	pugh	PROPN
ftr-429	316	12	,	,	PUNCT
ftr-429	316	13	but	but	CCONJ
ftr-429	316	14	did	do	AUX
ftr-429	316	15	not	not	PART
ftr-429	316	16	adopt	adopt	VERB
ftr-429	316	17	the	the	DET
ftr-429	316	18	farley	farley	PROPN
ftr-429	316	19	court	court	PROPN
ftr-429	316	20	's	's	PART
ftr-429	316	21	reading	reading	NOUN
ftr-429	316	22	of	of	ADP
ftr-429	316	23	§	§	PROPN
ftr-429	316	24	108(b)(4	108(b)(4	PROPN
ftr-429	316	25	)	)	PUNCT
ftr-429	316	26	.	.	PUNCT
ftr-429	317	1	rather	rather	ADV
ftr-429	317	2	,	,	PUNCT
ftr-429	317	3	the	the	DET
ftr-429	317	4	supreme	supreme	PROPN
ftr-429	317	5	court	court	PROPN
ftr-429	317	6	simply	simply	ADV
ftr-429	317	7	held	hold	VERB
ftr-429	317	8	,	,	PUNCT
ftr-429	317	9	consistent	consistent	ADJ
ftr-429	317	10	with	with	ADP
ftr-429	317	11	the	the	DET
ftr-429	317	12	wording	wording	NOUN
ftr-429	317	13	of	of	ADP
ftr-429	317	14	the	the	DET
ftr-429	317	15	statute	statute	NOUN
ftr-429	317	16	,	,	PUNCT
ftr-429	317	17	that	that	SCONJ
ftr-429	317	18	the	the	DET
ftr-429	317	19	pass	pass	NOUN
ftr-429	317	20	-	-	PUNCT
ftr-429	317	21	through	through	NOUN
ftr-429	317	22	of	of	ADP
ftr-429	317	23	losses	loss	NOUN
ftr-429	317	24	by	by	ADP
ftr-429	317	25	an	an	DET
ftr-429	317	26	s	s	NOUN
ftr-429	317	27	corporation	corporation	NOUN
ftr-429	317	28	to	to	ADP
ftr-429	317	29	its	its	PRON
ftr-429	317	30	shareholders	shareholder	NOUN
ftr-429	317	31	was	be	AUX
ftr-429	317	32	part	part	NOUN
ftr-429	317	33	of	of	ADP
ftr-429	317	34	the	the	DET
ftr-429	317	35	"	"	PUNCT
ftr-429	317	36	determination	determination	NOUN
ftr-429	317	37	of	of	ADP
ftr-429	317	38	the	the	DET
ftr-429	317	39	tax	tax	NOUN
ftr-429	317	40	imposed	impose	VERB
ftr-429	317	41	...	...	PUNCT
ftr-429	317	42	for	for	ADP
ftr-429	317	43	the	the	DET
ftr-429	317	44	taxable	taxable	ADJ
ftr-429	317	45	year	year	NOUN
ftr-429	317	46	of	of	ADP
ftr-429	317	47	discharge	discharge	NOUN
ftr-429	317	48	"	"	PUNCT
ftr-429	317	49	within	within	ADP
ftr-429	317	50	the	the	DET
ftr-429	317	51	meaning	meaning	NOUN
ftr-429	317	52	of	of	ADP
ftr-429	317	53	the	the	DET
ftr-429	317	54	statute	statute	NOUN
ftr-429	317	55	.	.	PUNCT
ftr-429	318	1	gitlitz	gitlitz	PROPN
ftr-429	318	2	,	,	PUNCT
ftr-429	318	3	121	121	NUM
ftr-429	318	4	s.ct	s.ct	NOUN
ftr-429	318	5	.	.	PUNCT
ftr-429	319	1	at	at	ADP
ftr-429	319	2	708	708	NUM
ftr-429	319	3	-	-	SYM
ftr-429	319	4	09	09	NUM
ftr-429	319	5	;	;	PUNCT
ftr-429	319	6	"	"	PUNCT
ftr-429	319	7	in	in	ADP
ftr-429	319	8	order	order	NOUN
ftr-429	319	9	to	to	PART
ftr-429	319	10	determine	determine	VERB
ftr-429	319	11	the	the	DET
ftr-429	319	12	'	'	PUNCT
ftr-429	319	13	tax	tax	NOUN
ftr-429	319	14	imposed	impose	VERB
ftr-429	319	15	,	,	PUNCT
ftr-429	319	16	'	'	PUNCT
ftr-429	319	17	an	an	DET
ftr-429	319	18	s	s	NOUN
ftr-429	319	19	corporation	corporation	NOUN
ftr-429	319	20	shareholder	shareholder	NOUN
ftr-429	319	21	must	must	AUX
ftr-429	319	22	adjust	adjust	VERB
ftr-429	319	23	his	his	PRON
ftr-429	319	24	basis	basis	NOUN
ftr-429	319	25	in	in	ADP
ftr-429	319	26	his	his	PRON
ftr-429	319	27	corporate	corporate	ADJ
ftr-429	319	28	stock	stock	NOUN
ftr-429	319	29	and	and	CCONJ
ftr-429	319	30	pass	pass	VERB
ftr-429	319	31	through	through	ADP
ftr-429	319	32	all	all	DET
ftr-429	319	33	items	item	NOUN
ftr-429	319	34	of	of	ADP
ftr-429	319	35	income	income	NOUN
ftr-429	319	36	and	and	CCONJ
ftr-429	319	37	loss	loss	NOUN
ftr-429	319	38	.	.	PUNCT
ftr-429	320	1	consequently	consequently	ADV
ftr-429	320	2	,	,	PUNCT
ftr-429	320	3	the	the	DET
ftr-429	320	4	attribute	attribute	NOUN
ftr-429	320	5	reduction	reduction	NOUN
ftr-429	320	6	must	must	AUX
ftr-429	320	7	be	be	AUX
ftr-429	320	8	made	make	VERB
ftr-429	320	9	after	after	ADP
ftr-429	320	10	the	the	DET
ftr-429	320	11	basis	basis	NOUN
ftr-429	320	12	adjustment	adjustment	NOUN
ftr-429	320	13	and	and	CCONJ
ftr-429	320	14	pass	pass	NOUN
ftr-429	320	15	-	-	PUNCT
ftr-429	320	16	through	through	NOUN
ftr-429	320	17	.	.	PUNCT
ftr-429	320	18	"	"	PUNCT
ftr-429	321	1	i	i	PRON
ftr-429	321	2	d.	d.	VERB
ftr-429	321	3	at	at	ADP
ftr-429	321	4	709	709	NUM
ftr-429	321	5	(	(	PUNCT
ftr-429	321	6	emphasis	emphasis	NOUN
ftr-429	321	7	in	in	ADP
ftr-429	321	8	original	original	ADJ
ftr-429	321	9	,	,	PUNCT
ftr-429	321	10	citation	citation	NOUN
ftr-429	321	11	omitted	omit	VERB
ftr-429	321	12	)	)	PUNCT
ftr-429	321	13	.	.	PUNCT
ftr-429	322	1	the	the	DET
ftr-429	322	2	supreme	supreme	PROPN
ftr-429	322	3	court	court	PROPN
ftr-429	322	4	permitted	permit	VERB
ftr-429	322	5	the	the	DET
ftr-429	322	6	s	s	PROPN
ftr-429	322	7	corporation	corporation	NOUN
ftr-429	322	8	shareholders	shareholder	NOUN
ftr-429	322	9	to	to	PART
ftr-429	322	10	recognize	recognize	VERB
ftr-429	322	11	a	a	DET
ftr-429	322	12	double	double	ADJ
ftr-429	322	13	benefit	benefit	NOUN
ftr-429	322	14	,	,	PUNCT
ftr-429	322	15	noting	note	VERB
ftr-429	322	16	that	that	SCONJ
ftr-429	322	17	the	the	DET
ftr-429	322	18	"	"	PUNCT
ftr-429	322	19	s	s	NOUN
ftr-429	322	20	"	"	PUNCT
ftr-429	322	21	shareholders	shareholder	NOUN
ftr-429	322	22	"	"	PUNCT
ftr-429	322	23	would	would	AUX
ftr-429	322	24	be	be	AUX
ftr-429	322	25	exempted	exempt	VERB
ftr-429	322	26	from	from	ADP
ftr-429	322	27	paying	pay	VERB
ftr-429	322	28	taxes	taxis	NOUN
ftr-429	322	29	on	on	ADP
ftr-429	322	30	the	the	DET
ftr-429	322	31	full	full	ADJ
ftr-429	322	32	amount	amount	NOUN
ftr-429	322	33	of	of	ADP
ftr-429	322	34	the	the	DET
ftr-429	322	35	discharge	discharge	NOUN
ftr-429	322	36	of	of	ADP
ftr-429	322	37	indebtedness	indebtedness	NOUN
ftr-429	322	38	income	income	NOUN
ftr-429	322	39	,	,	PUNCT
ftr-429	322	40	and	and	CCONJ
ftr-429	322	41	they	they	PRON
ftr-429	322	42	would	would	AUX
ftr-429	322	43	be	be	AUX
ftr-429	322	44	able	able	ADJ
ftr-429	322	45	to	to	PART
ftr-429	322	46	increase	increase	VERB
ftr-429	322	47	basis	basis	NOUN
ftr-429	322	48	and	and	CCONJ
ftr-429	322	49	deduct	deduct	VERB
ftr-429	322	50	their	their	PRON
ftr-429	322	51	previously	previously	ADV
ftr-429	322	52	suspended	suspend	VERB
ftr-429	322	53	losses	loss	NOUN
ftr-429	322	54	.	.	PUNCT
ftr-429	323	1	because	because	SCONJ
ftr-429	323	2	the	the	DET
ftr-429	323	3	code	code	NOUN
ftr-429	323	4	's	's	PART
ftr-429	323	5	plain	plain	ADJ
ftr-429	323	6	text	text	NOUN
ftr-429	323	7	20011	20011	NUM
ftr-429	323	8	florida	florida	PROPN
ftr-429	323	9	tax	tax	PROPN
ftr-429	323	10	review	review	NOUN
ftr-429	323	11	court	court	NOUN
ftr-429	323	12	concluded	conclude	VERB
ftr-429	323	13	that	that	SCONJ
ftr-429	323	14	section	section	NOUN
ftr-429	323	15	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	323	16	)	)	PUNCT
ftr-429	323	17	"	"	PUNCT
ftr-429	323	18	clearly	clearly	ADV
ftr-429	323	19	"	"	PUNCT
ftr-429	323	20	provides	provide	VERB
ftr-429	323	21	for	for	ADP
ftr-429	323	22	the	the	DET
ftr-429	323	23	reduction	reduction	NOUN
ftr-429	323	24	of	of	ADP
ftr-429	323	25	net	net	ADJ
ftr-429	323	26	operation	operation	NOUN
ftr-429	323	27	losses	loss	NOUN
ftr-429	323	28	to	to	PART
ftr-429	323	29	occur	occur	VERB
ftr-429	323	30	at	at	ADP
ftr-429	323	31	the	the	DET
ftr-429	323	32	beginning	beginning	NOUN
ftr-429	323	33	of	of	ADP
ftr-429	323	34	the	the	DET
ftr-429	323	35	year	year	NOUN
ftr-429	323	36	following	follow	VERB
ftr-429	323	37	the	the	DET
ftr-429	323	38	year	year	NOUN
ftr-429	323	39	of	of	ADP
ftr-429	323	40	discharge	discharge	NOUN
ftr-429	323	41	.	.	PUNCT
ftr-429	324	1	the	the	DET
ftr-429	324	2	language	language	NOUN
ftr-429	324	3	in	in	ADP
ftr-429	324	4	section	section	NOUN
ftr-429	324	5	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	324	6	)	)	PUNCT
ftr-429	324	7	clearly	clearly	ADV
ftr-429	324	8	indicates	indicate	VERB
ftr-429	324	9	that	that	SCONJ
ftr-429	324	10	tax	tax	NOUN
ftr-429	324	11	attributes	attribute	NOUN
ftr-429	324	12	are	be	AUX
ftr-429	324	13	reduced	reduce	VERB
ftr-429	324	14	on	on	ADP
ftr-429	324	15	the	the	DET
ftr-429	324	16	first	first	ADJ
ftr-429	324	17	day	day	NOUN
ftr-429	324	18	of	of	ADP
ftr-429	324	19	the	the	DET
ftr-429	324	20	tax	tax	NOUN
ftr-429	324	21	year	year	NOUN
ftr-429	324	22	following	follow	VERB
ftr-429	324	23	the	the	DET
ftr-429	324	24	year	year	NOUN
ftr-429	324	25	of	of	ADP
ftr-429	324	26	the	the	DET
ftr-429	324	27	discharge	discharge	NOUN
ftr-429	324	28	of	of	ADP
ftr-429	324	29	indebtedness	indebtedness	NOUN
ftr-429	324	30	.	.	PUNCT
ftr-429	325	1	the	the	DET
ftr-429	325	2	statutory	statutory	ADJ
ftr-429	325	3	language	language	NOUN
ftr-429	325	4	is	be	AUX
ftr-429	325	5	unambiguous	unambiguous	ADJ
ftr-429	325	6	,	,	PUNCT
ftr-429	325	7	and	and	CCONJ
ftr-429	325	8	the	the	DET
ftr-429	325	9	operation	operation	NOUN
ftr-429	325	10	of	of	ADP
ftr-429	325	11	the	the	DET
ftr-429	325	12	statutory	statutory	ADJ
ftr-429	325	13	language	language	NOUN
ftr-429	325	14	is	be	AUX
ftr-429	325	15	straightforward.36	straightforward.36	ADJ
ftr-429	325	16	the	the	DET
ftr-429	325	17	supreme	supreme	PROPN
ftr-429	325	18	court	court	PROPN
ftr-429	325	19	in	in	ADP
ftr-429	325	20	gitlitz	gitlitz	PROPN
ftr-429	325	21	,	,	PUNCT
ftr-429	325	22	did	do	AUX
ftr-429	325	23	not	not	PART
ftr-429	325	24	adopt	adopt	VERB
ftr-429	325	25	or	or	CCONJ
ftr-429	325	26	reject	reject	VERB
ftr-429	325	27	this	this	DET
ftr-429	325	28	characterization	characterization	NOUN
ftr-429	325	29	of	of	ADP
ftr-429	325	30	section	section	NOUN
ftr-429	325	31	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	325	32	)	)	PUNCT
ftr-429	325	33	.	.	PUNCT
ftr-429	326	1	instead	instead	ADV
ftr-429	326	2	,	,	PUNCT
ftr-429	326	3	the	the	DET
ftr-429	326	4	supreme	supreme	PROPN
ftr-429	326	5	court	court	PROPN
ftr-429	326	6	made	make	VERB
ftr-429	326	7	two	two	NUM
ftr-429	326	8	statements	statement	NOUN
ftr-429	326	9	concerning	concern	VERB
ftr-429	326	10	the	the	DET
ftr-429	326	11	meaning	meaning	NOUN
ftr-429	326	12	of	of	ADP
ftr-429	326	13	section	section	NOUN
ftr-429	326	14	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	326	15	)	)	PUNCT
ftr-429	326	16	that	that	PRON
ftr-429	326	17	point	point	VERB
ftr-429	326	18	in	in	ADP
ftr-429	326	19	different	different	ADJ
ftr-429	326	20	directions	direction	NOUN
ftr-429	326	21	.	.	PUNCT
ftr-429	327	1	first	first	ADV
ftr-429	327	2	,	,	PUNCT
ftr-429	327	3	the	the	DET
ftr-429	327	4	supreme	supreme	PROPN
ftr-429	327	5	court	court	PROPN
ftr-429	327	6	interpreted	interpret	VERB
ftr-429	327	7	the	the	DET
ftr-429	327	8	language	language	NOUN
ftr-429	327	9	of	of	ADP
ftr-429	327	10	section	section	NOUN
ftr-429	327	11	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	327	12	)	)	PUNCT
ftr-429	327	13	to	to	PART
ftr-429	327	14	allow	allow	VERB
ftr-429	327	15	the	the	DET
ftr-429	327	16	s	s	PROPN
ftr-429	327	17	corporation	corporation	NOUN
ftr-429	327	18	to	to	PART
ftr-429	327	19	pass	pass	VERB
ftr-429	327	20	-	-	PUNCT
ftr-429	327	21	through	through	ADP
ftr-429	327	22	the	the	DET
ftr-429	327	23	discharge	discharge	NOUN
ftr-429	327	24	of	of	ADP
ftr-429	327	25	indebtedness	indebtedness	NOUN
ftr-429	327	26	income	income	NOUN
ftr-429	327	27	to	to	ADP
ftr-429	327	28	its	its	PRON
ftr-429	327	29	shareholders	shareholder	NOUN
ftr-429	327	30	for	for	ADP
ftr-429	327	31	the	the	DET
ftr-429	327	32	year	year	NOUN
ftr-429	327	33	of	of	ADP
ftr-429	327	34	discharge	discharge	NOUN
ftr-429	327	35	prior	prior	ADV
ftr-429	327	36	to	to	ADP
ftr-429	327	37	the	the	DET
ftr-429	327	38	reduction	reduction	NOUN
ftr-429	327	39	of	of	ADP
ftr-429	327	40	attributes	attribute	NOUN
ftr-429	327	41	,	,	PUNCT
ftr-429	327	42	because	because	SCONJ
ftr-429	327	43	the	the	DET
ftr-429	327	44	s	s	PRON
ftr-429	327	45	pass	pass	NOUN
ftr-429	327	46	-	-	PUNCT
ftr-429	327	47	through	through	NOUN
ftr-429	327	48	was	be	AUX
ftr-429	327	49	a	a	DET
ftr-429	327	50	determination	determination	NOUN
ftr-429	327	51	of	of	ADP
ftr-429	327	52	the	the	DET
ftr-429	327	53	shareholders	shareholder	NOUN
ftr-429	327	54	taxes	taxis	NOUN
ftr-429	327	55	for	for	ADP
ftr-429	327	56	the	the	DET
ftr-429	327	57	year	year	NOUN
ftr-429	327	58	of	of	ADP
ftr-429	327	59	discharge	discharge	NOUN
ftr-429	327	60	.	.	PUNCT
ftr-429	328	1	in	in	ADP
ftr-429	328	2	gitlitz	gitlitz	PROPN
ftr-429	328	3	,	,	PUNCT
ftr-429	328	4	the	the	DET
ftr-429	328	5	court	court	NOUN
ftr-429	328	6	stated	state	VERB
ftr-429	328	7	that	that	SCONJ
ftr-429	328	8	"	"	PUNCT
ftr-429	328	9	in	in	ADP
ftr-429	328	10	order	order	NOUN
ftr-429	328	11	to	to	PART
ftr-429	328	12	determine	determine	VERB
ftr-429	328	13	the	the	DET
ftr-429	328	14	'	'	PUNCT
ftr-429	328	15	tax	tax	NOUN
ftr-429	328	16	imposed	impose	VERB
ftr-429	328	17	,	,	PUNCT
ftr-429	328	18	'	'	PUNCT
ftr-429	328	19	an	an	DET
ftr-429	328	20	s	s	NOUN
ftr-429	328	21	corporation	corporation	NOUN
ftr-429	328	22	shareholder	shareholder	NOUN
ftr-429	328	23	must	must	AUX
ftr-429	328	24	adjust	adjust	VERB
ftr-429	328	25	his	his	PRON
ftr-429	328	26	basis	basis	NOUN
ftr-429	328	27	in	in	ADP
ftr-429	328	28	his	his	PRON
ftr-429	328	29	corporate	corporate	ADJ
ftr-429	328	30	stock	stock	NOUN
ftr-429	328	31	and	and	CCONJ
ftr-429	328	32	pass	pass	VERB
ftr-429	328	33	through	through	ADP
ftr-429	328	34	all	all	DET
ftr-429	328	35	items	item	NOUN
ftr-429	328	36	of	of	ADP
ftr-429	328	37	income	income	NOUN
ftr-429	328	38	and	and	CCONJ
ftr-429	328	39	loss	loss	NOUN
ftr-429	328	40	.	.	PUNCT
ftr-429	328	41	"	"	PUNCT
ftr-429	328	42	"	"	PUNCT
ftr-429	328	43	thus	thus	ADV
ftr-429	328	44	,	,	PUNCT
ftr-429	328	45	the	the	DET
ftr-429	328	46	court	court	NOUN
ftr-429	328	47	concluded	conclude	VERB
ftr-429	328	48	that	that	SCONJ
ftr-429	328	49	"	"	PUNCT
ftr-429	328	50	the	the	DET
ftr-429	328	51	attribute	attribute	NOUN
ftr-429	328	52	reduction	reduction	NOUN
ftr-429	328	53	must	must	AUX
ftr-429	328	54	be	be	AUX
ftr-429	328	55	made	make	VERB
ftr-429	328	56	after	after	ADP
ftr-429	328	57	the	the	DET
ftr-429	328	58	basis	basis	NOUN
ftr-429	328	59	adjustment	adjustment	NOUN
ftr-429	328	60	and	and	CCONJ
ftr-429	328	61	pass	pass	NOUN
ftr-429	328	62	-	-	PUNCT
ftr-429	328	63	through	through	NOUN
ftr-429	328	64	.	.	PUNCT
ftr-429	328	65	,	,	PUNCT
ftr-429	328	66	38	38	NUM
ftr-429	328	67	conspicuously	conspicuously	ADV
ftr-429	328	68	absent	absent	ADJ
ftr-429	328	69	from	from	ADP
ftr-429	328	70	the	the	DET
ftr-429	328	71	supreme	supreme	PROPN
ftr-429	328	72	court	court	PROPN
ftr-429	328	73	's	's	PART
ftr-429	328	74	language	language	NOUN
ftr-429	328	75	is	be	AUX
ftr-429	328	76	any	any	DET
ftr-429	328	77	suggestion	suggestion	NOUN
ftr-429	328	78	that	that	SCONJ
ftr-429	328	79	the	the	DET
ftr-429	328	80	attribute	attribute	NOUN
ftr-429	328	81	reduction	reduction	NOUN
ftr-429	328	82	occurs	occur	VERB
ftr-429	328	83	at	at	ADP
ftr-429	328	84	the	the	DET
ftr-429	328	85	beginning	beginning	NOUN
ftr-429	328	86	of	of	ADP
ftr-429	328	87	the	the	DET
ftr-429	328	88	year	year	NOUN
ftr-429	328	89	following	follow	VERB
ftr-429	328	90	discharge	discharge	NOUN
ftr-429	328	91	,	,	PUNCT
ftr-429	328	92	as	as	SCONJ
ftr-429	328	93	suggested	suggest	VERB
ftr-429	328	94	by	by	ADP
ftr-429	328	95	the	the	DET
ftr-429	328	96	third	third	ADJ
ftr-429	328	97	circuit	circuit	NOUN
ftr-429	328	98	in	in	ADP
ftr-429	328	99	farley	farley	PROPN
ftr-429	328	100	.	.	PUNCT
ftr-429	329	1	however	however	ADV
ftr-429	329	2	,	,	PUNCT
ftr-429	329	3	after	after	ADP
ftr-429	329	4	fitting	fit	VERB
ftr-429	329	5	its	its	PRON
ftr-429	329	6	case	case	NOUN
ftr-429	329	7	neatly	neatly	ADV
ftr-429	329	8	into	into	ADP
ftr-429	329	9	the	the	DET
ftr-429	329	10	statutory	statutory	ADJ
ftr-429	329	11	language	language	NOUN
ftr-429	329	12	,	,	PUNCT
ftr-429	329	13	the	the	DET
ftr-429	329	14	supreme	supreme	PROPN
ftr-429	329	15	court	court	PROPN
ftr-429	329	16	threw	throw	VERB
ftr-429	329	17	a	a	DET
ftr-429	329	18	curve	curve	NOUN
ftr-429	329	19	:	:	PUNCT
ftr-429	329	20	"	"	PUNCT
ftr-429	329	21	see	see	VERB
ftr-429	329	22	also	also	ADV
ftr-429	329	23	§	§	PROPN
ftr-429	329	24	1017(a	1017(a	NUM
ftr-429	329	25	)	)	PUNCT
ftr-429	329	26	(	(	PUNCT
ftr-429	329	27	applying	apply	VERB
ftr-429	329	28	the	the	DET
ftr-429	329	29	same	same	ADJ
ftr-429	329	30	sequencing	sequencing	NOUN
ftr-429	329	31	when	when	SCONJ
ftr-429	329	32	§	§	PROPN
ftr-429	329	33	108	108	NUM
ftr-429	329	34	attribute	attribute	NOUN
ftr-429	329	35	reduction	reduction	NOUN
ftr-429	329	36	affects	affect	VERB
ftr-429	329	37	basis	basis	NOUN
ftr-429	329	38	of	of	ADP
ftr-429	329	39	corporate	corporate	ADJ
ftr-429	329	40	property	property	NOUN
ftr-429	329	41	.	.	PUNCT
ftr-429	329	42	)	)	PUNCT
ftr-429	329	43	,	,	PUNCT
ftr-429	329	44	39	39	NUM
ftr-429	329	45	section	section	NOUN
ftr-429	329	46	1017(a	1017(a	NOUN
ftr-429	329	47	)	)	PUNCT
ftr-429	329	48	does	do	AUX
ftr-429	329	49	not	not	PART
ftr-429	329	50	contain	contain	VERB
ftr-429	329	51	the	the	DET
ftr-429	329	52	same	same	ADJ
ftr-429	329	53	sequencing	sequencing	NOUN
ftr-429	329	54	language	language	NOUN
ftr-429	329	55	as	as	SCONJ
ftr-429	329	56	permits	permit	VERB
ftr-429	329	57	the	the	DET
ftr-429	329	58	taxpayers	taxpayer	NOUN
ftr-429	329	59	here	here	ADV
ftr-429	329	60	to	to	PART
ftr-429	329	61	receive	receive	VERB
ftr-429	329	62	these	these	DET
ftr-429	329	63	benefits	benefit	NOUN
ftr-429	329	64	,	,	PUNCT
ftr-429	329	65	we	we	PRON
ftr-429	329	66	need	need	AUX
ftr-429	329	67	not	not	PART
ftr-429	329	68	address	address	VERB
ftr-429	329	69	this	this	DET
ftr-429	329	70	policy	policy	NOUN
ftr-429	329	71	concern	concern	NOUN
ftr-429	329	72	.	.	PUNCT
ftr-429	329	73	"	"	PUNCT
ftr-429	330	1	i	i	PRON
ftr-429	330	2	d.	d.	VERB
ftr-429	330	3	at	at	ADP
ftr-429	330	4	709	709	NUM
ftr-429	330	5	-	-	SYM
ftr-429	330	6	10	10	NUM
ftr-429	330	7	(	(	PUNCT
ftr-429	330	8	citations	citation	NOUN
ftr-429	330	9	omitted	omit	VERB
ftr-429	330	10	)	)	PUNCT
ftr-429	330	11	.	.	PUNCT
ftr-429	331	1	the	the	DET
ftr-429	331	2	court	court	NOUN
ftr-429	331	3	noted	note	VERB
ftr-429	331	4	that	that	SCONJ
ftr-429	331	5	this	this	DET
ftr-429	331	6	loophole	loophole	NOUN
ftr-429	331	7	only	only	ADV
ftr-429	331	8	applies	apply	VERB
ftr-429	331	9	in	in	ADP
ftr-429	331	10	the	the	DET
ftr-429	331	11	s	s	PART
ftr-429	331	12	corporation	corporation	NOUN
ftr-429	331	13	context	context	NOUN
ftr-429	331	14	.	.	PUNCT
ftr-429	332	1	i	i	PRON
ftr-429	332	2	d.	d.	PROPN
ftr-429	332	3	at	at	ADP
ftr-429	332	4	710	710	NUM
ftr-429	332	5	n.	n.	NOUN
ftr-429	332	6	10	10	NUM
ftr-429	332	7	.	.	PUNCT
ftr-429	333	1	the	the	DET
ftr-429	333	2	s	s	PROPN
ftr-429	333	3	corporation	corporation	NOUN
ftr-429	333	4	loophole	loophole	NOUN
ftr-429	333	5	does	do	AUX
ftr-429	333	6	not	not	PART
ftr-429	333	7	apply	apply	VERB
ftr-429	333	8	to	to	ADP
ftr-429	333	9	partnerships	partnership	NOUN
ftr-429	333	10	because	because	SCONJ
ftr-429	333	11	§	§	PROPN
ftr-429	333	12	108(d)(6	108(d)(6	NUM
ftr-429	333	13	)	)	PUNCT
ftr-429	333	14	provides	provide	VERB
ftr-429	333	15	that	that	SCONJ
ftr-429	333	16	the	the	DET
ftr-429	333	17	§	§	PROPN
ftr-429	333	18	108	108	NUM
ftr-429	333	19	rules	rule	NOUN
ftr-429	333	20	apply	apply	VERB
ftr-429	333	21	at	at	ADP
ftr-429	333	22	the	the	DET
ftr-429	333	23	partner	partner	NOUN
ftr-429	333	24	level	level	NOUN
ftr-429	333	25	,	,	PUNCT
ftr-429	333	26	not	not	PART
ftr-429	333	27	at	at	ADP
ftr-429	333	28	the	the	DET
ftr-429	333	29	partnership	partnership	NOUN
ftr-429	333	30	level	level	NOUN
ftr-429	333	31	.	.	PUNCT
ftr-429	334	1	unlike	unlike	ADP
ftr-429	334	2	the	the	DET
ftr-429	334	3	s	s	PROPN
ftr-429	334	4	corporation	corporation	NOUN
ftr-429	334	5	shareholder	shareholder	NOUN
ftr-429	334	6	,	,	PUNCT
ftr-429	334	7	the	the	DET
ftr-429	334	8	partner	partner	NOUN
ftr-429	334	9	in	in	ADP
ftr-429	334	10	an	an	DET
ftr-429	334	11	insolvent	insolvent	ADJ
ftr-429	334	12	partnership	partnership	NOUN
ftr-429	334	13	is	be	AUX
ftr-429	334	14	entitled	entitle	VERB
ftr-429	334	15	to	to	PART
ftr-429	334	16	exclude	exclude	VERB
ftr-429	334	17	cod	cod	NOUN
ftr-429	334	18	income	income	NOUN
ftr-429	334	19	under	under	ADP
ftr-429	334	20	§	§	PROPN
ftr-429	334	21	108(a)(1)(b	108(a)(1)(b	NUM
ftr-429	334	22	)	)	PUNCT
ftr-429	334	23	only	only	ADV
ftr-429	334	24	if	if	SCONJ
ftr-429	334	25	the	the	DET
ftr-429	334	26	partner	partner	NOUN
ftr-429	334	27	is	be	AUX
ftr-429	334	28	insolvent	insolvent	ADJ
ftr-429	334	29	.	.	PUNCT
ftr-429	335	1	lipton	lipton	PROPN
ftr-429	335	2	,	,	PUNCT
ftr-429	335	3	supra	supra	PROPN
ftr-429	335	4	note	note	PROPN
ftr-429	335	5	34	34	NUM
ftr-429	335	6	,	,	PUNCT
ftr-429	335	7	at	at	ADP
ftr-429	335	8	134	134	NUM
ftr-429	335	9	n.3	n.3	NOUN
ftr-429	335	10	.	.	PUNCT
ftr-429	336	1	because	because	SCONJ
ftr-429	336	2	the	the	DET
ftr-429	336	3	supreme	supreme	PROPN
ftr-429	336	4	court	court	PROPN
ftr-429	336	5	did	do	AUX
ftr-429	336	6	not	not	PART
ftr-429	336	7	specifically	specifically	ADV
ftr-429	336	8	adopt	adopt	VERB
ftr-429	336	9	or	or	CCONJ
ftr-429	336	10	reject	reject	VERB
ftr-429	336	11	the	the	DET
ftr-429	336	12	interpretation	interpretation	NOUN
ftr-429	336	13	of§	of§	ADP
ftr-429	336	14	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	336	15	)	)	PUNCT
ftr-429	336	16	made	make	VERB
ftr-429	336	17	by	by	ADP
ftr-429	336	18	the	the	DET
ftr-429	336	19	third	third	ADJ
ftr-429	336	20	circuit	circuit	NOUN
ftr-429	336	21	in	in	ADP
ftr-429	336	22	farley	farley	PROPN
ftr-429	336	23	(	(	PUNCT
ftr-429	336	24	that	that	SCONJ
ftr-429	336	25	the	the	DET
ftr-429	336	26	attribute	attribute	NOUN
ftr-429	336	27	reduction	reduction	NOUN
ftr-429	336	28	is	be	AUX
ftr-429	336	29	to	to	PART
ftr-429	336	30	occur	occur	VERB
ftr-429	336	31	in	in	ADP
ftr-429	336	32	the	the	DET
ftr-429	336	33	year	year	NOUN
ftr-429	336	34	following	follow	VERB
ftr-429	336	35	the	the	DET
ftr-429	336	36	year	year	NOUN
ftr-429	336	37	of	of	ADP
ftr-429	336	38	discharge	discharge	NOUN
ftr-429	336	39	,	,	PUNCT
ftr-429	336	40	rather	rather	ADV
ftr-429	336	41	than	than	ADP
ftr-429	336	42	in	in	ADP
ftr-429	336	43	the	the	DET
ftr-429	336	44	year	year	NOUN
ftr-429	336	45	of	of	ADP
ftr-429	336	46	discharge	discharge	NOUN
ftr-429	336	47	after	after	ADP
ftr-429	336	48	determining	determine	VERB
ftr-429	336	49	the	the	DET
ftr-429	336	50	tax	tax	NOUN
ftr-429	336	51	for	for	ADP
ftr-429	336	52	the	the	DET
ftr-429	336	53	year	year	NOUN
ftr-429	336	54	of	of	ADP
ftr-429	336	55	discharge	discharge	NOUN
ftr-429	336	56	)	)	PUNCT
ftr-429	336	57	,	,	PUNCT
ftr-429	336	58	the	the	DET
ftr-429	336	59	supreme	supreme	PROPN
ftr-429	336	60	court	court	PROPN
ftr-429	336	61	's	's	PART
ftr-429	336	62	decision	decision	NOUN
ftr-429	336	63	in	in	ADP
ftr-429	336	64	gitlitz	gitlitz	NOUN
ftr-429	336	65	does	do	AUX
ftr-429	336	66	not	not	PART
ftr-429	336	67	aid	aid	VERB
ftr-429	336	68	in	in	ADP
ftr-429	336	69	determining	determine	VERB
ftr-429	336	70	whether	whether	SCONJ
ftr-429	336	71	the	the	DET
ftr-429	336	72	reduction	reduction	NOUN
ftr-429	336	73	occurs	occur	VERB
ftr-429	336	74	before	before	ADP
ftr-429	336	75	or	or	CCONJ
ftr-429	336	76	after	after	ADP
ftr-429	336	77	carrying	carry	VERB
ftr-429	336	78	back	back	ADP
ftr-429	336	79	a	a	DET
ftr-429	336	80	net	net	ADJ
ftr-429	336	81	operating	operating	NOUN
ftr-429	336	82	losses	loss	NOUN
ftr-429	336	83	to	to	ADP
ftr-429	336	84	years	year	NOUN
ftr-429	336	85	prior	prior	ADV
ftr-429	336	86	to	to	ADP
ftr-429	336	87	the	the	DET
ftr-429	336	88	discharge	discharge	NOUN
ftr-429	336	89	.	.	PUNCT
ftr-429	337	1	36	36	NUM
ftr-429	337	2	.	.	PUNCT
ftr-429	337	3	farley	farley	PROPN
ftr-429	337	4	,	,	PUNCT
ftr-429	337	5	202	202	NUM
ftr-429	337	6	f.3d	f.3d	NUM
ftr-429	337	7	at	at	ADP
ftr-429	337	8	205	205	NUM
ftr-429	337	9	-	-	SYM
ftr-429	337	10	06	06	NUM
ftr-429	337	11	.	.	PUNCT
ftr-429	338	1	37	37	NUM
ftr-429	338	2	.	.	NOUN
ftr-429	338	3	121	121	NUM
ftr-429	338	4	s.ct	s.ct	NOUN
ftr-429	338	5	.	.	PUNCT
ftr-429	339	1	at	at	ADP
ftr-429	339	2	709	709	NUM
ftr-429	339	3	.	.	PUNCT
ftr-429	339	4	38	38	NUM
ftr-429	339	5	.	.	PUNCT
ftr-429	340	1	i	i	PRON
ftr-429	340	2	d.	d.	PROPN
ftr-429	340	3	(	(	PUNCT
ftr-429	340	4	emphasis	emphasis	NOUN
ftr-429	340	5	in	in	ADP
ftr-429	340	6	original	original	ADJ
ftr-429	340	7	,	,	PUNCT
ftr-429	340	8	citation	citation	NOUN
ftr-429	340	9	omitted	omit	VERB
ftr-429	340	10	)	)	PUNCT
ftr-429	340	11	.	.	PUNCT
ftr-429	341	1	39	39	NUM
ftr-429	341	2	.	.	PUNCT
ftr-429	342	1	i	i	PRON
ftr-429	342	2	d.	d.	PROPN
ftr-429	342	3	(	(	PUNCT
ftr-429	342	4	emphasis	emphasis	NOUN
ftr-429	342	5	added	add	VERB
ftr-429	342	6	)	)	PUNCT
ftr-429	342	7	.	.	PUNCT
ftr-429	343	1	[	[	X
ftr-429	343	2	vol	vol	NOUN
ftr-429	343	3	.	.	PUNCT
ftr-429	343	4	5:3	5:3	NUM
ftr-429	343	5	avoiding	avoid	VERB
ftr-429	343	6	phantom	phantom	ADJ
ftr-429	343	7	income	income	NOUN
ftr-429	343	8	in	in	ADP
ftr-429	343	9	banknptcy	banknptcy	NOUN
ftr-429	343	10	section	section	NOUN
ftr-429	343	11	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	343	12	)	)	PUNCT
ftr-429	343	13	.	.	PUNCT
ftr-429	344	1	for	for	ADP
ftr-429	344	2	purposes	purpose	NOUN
ftr-429	344	3	of	of	ADP
ftr-429	344	4	basis	basis	NOUN
ftr-429	344	5	reduction	reduction	NOUN
ftr-429	344	6	,	,	PUNCT
ftr-429	344	7	section	section	NOUN
ftr-429	344	8	1017(a	1017(a	NOUN
ftr-429	344	9	)	)	PUNCT
ftr-429	344	10	provides	provide	VERB
ftr-429	344	11	that	that	SCONJ
ftr-429	344	12	the	the	DET
ftr-429	344	13	amount	amount	NOUN
ftr-429	344	14	of	of	ADP
ftr-429	344	15	unrecognized	unrecognized	ADJ
ftr-429	344	16	discharge	discharge	NOUN
ftr-429	344	17	of	of	ADP
ftr-429	344	18	indebtedness	indebtedness	NOUN
ftr-429	344	19	income	income	NOUN
ftr-429	344	20	that	that	PRON
ftr-429	344	21	is	be	AUX
ftr-429	344	22	to	to	PART
ftr-429	344	23	be	be	AUX
ftr-429	344	24	applied	apply	VERB
ftr-429	344	25	to	to	PART
ftr-429	344	26	reduce	reduce	VERB
ftr-429	344	27	basis	basis	NOUN
ftr-429	344	28	"	"	PUNCT
ftr-429	344	29	shall	shall	AUX
ftr-429	344	30	be	be	AUX
ftr-429	344	31	applied	apply	VERB
ftr-429	344	32	in	in	ADP
ftr-429	344	33	reduction	reduction	NOUN
ftr-429	344	34	of	of	ADP
ftr-429	344	35	the	the	DET
ftr-429	344	36	basis	basis	NOUN
ftr-429	344	37	of	of	ADP
ftr-429	344	38	any	any	DET
ftr-429	344	39	property	property	NOUN
ftr-429	344	40	held	hold	VERB
ftr-429	344	41	by	by	ADP
ftr-429	344	42	the	the	DET
ftr-429	344	43	taxpayer	taxpayer	NOUN
ftr-429	344	44	at	at	ADP
ftr-429	344	45	the	the	DET
ftr-429	344	46	beginning	beginning	NOUN
ftr-429	344	47	of	of	ADP
ftr-429	344	48	the	the	DET
ftr-429	344	49	taxable	taxable	ADJ
ftr-429	344	50	year	year	NOUN
ftr-429	344	51	following	follow	VERB
ftr-429	344	52	the	the	DET
ftr-429	344	53	taxable	taxable	ADJ
ftr-429	344	54	year	year	NOUN
ftr-429	344	55	in	in	ADP
ftr-429	344	56	which	which	PRON
ftr-429	344	57	the	the	DET
ftr-429	344	58	discharge	discharge	NOUN
ftr-429	344	59	occurs	occur	VERB
ftr-429	344	60	.	.	PUNCT
ftr-429	344	61	"	"	PUNCT
ftr-429	345	1	'	'	PUNCT
ftr-429	345	2	4	4	NUM
ftr-429	345	3	did	do	AUX
ftr-429	345	4	the	the	DET
ftr-429	345	5	supreme	supreme	PROPN
ftr-429	345	6	court	court	PROPN
ftr-429	345	7	mean	mean	VERB
ftr-429	345	8	by	by	ADP
ftr-429	345	9	its	its	PRON
ftr-429	345	10	offhand	offhand	ADJ
ftr-429	345	11	comment	comment	NOUN
ftr-429	345	12	that	that	SCONJ
ftr-429	345	13	the	the	DET
ftr-429	345	14	section	section	NOUN
ftr-429	345	15	1	1	NUM
ftr-429	345	16	08(b)(4)(a	08(b)(4)(a	NOUN
ftr-429	345	17	)	)	PUNCT
ftr-429	345	18	net	net	ADJ
ftr-429	345	19	operating	operating	NOUN
ftr-429	345	20	loss	loss	NOUN
ftr-429	345	21	attribute	attribute	NOUN
ftr-429	345	22	reduction	reduction	NOUN
ftr-429	345	23	is	be	AUX
ftr-429	345	24	to	to	PART
ftr-429	345	25	take	take	VERB
ftr-429	345	26	place	place	NOUN
ftr-429	345	27	in	in	ADP
ftr-429	345	28	the	the	DET
ftr-429	345	29	year	year	NOUN
ftr-429	345	30	following	follow	VERB
ftr-429	345	31	discharge	discharge	NOUN
ftr-429	345	32	as	as	ADP
ftr-429	345	33	section	section	NOUN
ftr-429	345	34	1017(a	1017(a	NOUN
ftr-429	345	35	)	)	PUNCT
ftr-429	345	36	requires	require	VERB
ftr-429	345	37	for	for	ADP
ftr-429	345	38	basis	basis	NOUN
ftr-429	345	39	reduction	reduction	NOUN
ftr-429	345	40	,	,	PUNCT
ftr-429	345	41	or	or	CCONJ
ftr-429	345	42	did	do	AUX
ftr-429	345	43	it	it	PRON
ftr-429	345	44	merely	merely	ADV
ftr-429	345	45	mean	mean	VERB
ftr-429	345	46	that	that	SCONJ
ftr-429	345	47	both	both	CCONJ
ftr-429	345	48	the	the	DET
ftr-429	345	49	net	net	ADJ
ftr-429	345	50	operating	operating	NOUN
ftr-429	345	51	loss	loss	NOUN
ftr-429	345	52	attribute	attribute	NOUN
ftr-429	345	53	reduction	reduction	NOUN
ftr-429	345	54	and	and	CCONJ
ftr-429	345	55	the	the	DET
ftr-429	345	56	basis	basis	NOUN
ftr-429	345	57	reduction	reduction	NOUN
ftr-429	345	58	would	would	AUX
ftr-429	345	59	take	take	VERB
ftr-429	345	60	place	place	NOUN
ftr-429	345	61	after	after	ADP
ftr-429	345	62	the	the	DET
ftr-429	345	63	pass	pass	NOUN
ftr-429	345	64	-	-	PUNCT
ftr-429	345	65	through	through	NOUN
ftr-429	345	66	of	of	ADP
ftr-429	345	67	discharge	discharge	NOUN
ftr-429	345	68	of	of	ADP
ftr-429	345	69	indebtedness	indebtedness	NOUN
ftr-429	345	70	income	income	NOUN
ftr-429	345	71	to	to	ADP
ftr-429	345	72	s	s	NOUN
ftr-429	345	73	corporation	corporation	NOUN
ftr-429	345	74	shareholders	shareholder	NOUN
ftr-429	345	75	?	?	PUNCT
ftr-429	346	1	the	the	DET
ftr-429	346	2	answer	answer	NOUN
ftr-429	346	3	is	be	AUX
ftr-429	346	4	uncertain	uncertain	ADJ
ftr-429	346	5	.	.	PUNCT
ftr-429	347	1	in	in	ADP
ftr-429	347	2	applying	apply	VERB
ftr-429	347	3	section	section	NOUN
ftr-429	347	4	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	347	5	)	)	PUNCT
ftr-429	347	6	to	to	ADP
ftr-429	347	7	a	a	DET
ftr-429	347	8	net	net	ADJ
ftr-429	347	9	operating	operating	NOUN
ftr-429	347	10	loss	loss	NOUN
ftr-429	347	11	carryback	carryback	NOUN
ftr-429	347	12	,	,	PUNCT
ftr-429	347	13	it	it	PRON
ftr-429	347	14	is	be	AUX
ftr-429	347	15	difficult	difficult	ADJ
ftr-429	347	16	to	to	PART
ftr-429	347	17	ignore	ignore	VERB
ftr-429	347	18	the	the	DET
ftr-429	347	19	very	very	ADV
ftr-429	347	20	different	different	ADJ
ftr-429	347	21	language	language	NOUN
ftr-429	347	22	used	use	VERB
ftr-429	347	23	by	by	ADP
ftr-429	347	24	congress	congress	PROPN
ftr-429	347	25	in	in	ADP
ftr-429	347	26	sections	section	NOUN
ftr-429	347	27	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	347	28	)	)	PUNCT
ftr-429	347	29	and	and	CCONJ
ftr-429	347	30	1017(a	1017(a	NUM
ftr-429	347	31	)	)	PUNCT
ftr-429	347	32	.	.	PUNCT
ftr-429	348	1	41	41	NUM
ftr-429	349	1	the	the	DET
ftr-429	349	2	difference	difference	NOUN
ftr-429	349	3	in	in	ADP
ftr-429	349	4	language	language	NOUN
ftr-429	349	5	can	can	AUX
ftr-429	349	6	be	be	AUX
ftr-429	349	7	rationally	rationally	ADV
ftr-429	349	8	explained	explain	VERB
ftr-429	349	9	by	by	ADP
ftr-429	349	10	congress	congress	PROPN
ftr-429	349	11	'	'	PART
ftr-429	349	12	desire	desire	NOUN
ftr-429	349	13	to	to	PART
ftr-429	349	14	prevent	prevent	VERB
ftr-429	349	15	the	the	DET
ftr-429	349	16	carryback	carryback	NOUN
ftr-429	349	17	of	of	ADP
ftr-429	349	18	net	net	ADJ
ftr-429	349	19	operating	operating	NOUN
ftr-429	349	20	losses	loss	NOUN
ftr-429	349	21	to	to	ADP
ftr-429	349	22	years	year	NOUN
ftr-429	349	23	prior	prior	ADV
ftr-429	349	24	to	to	ADP
ftr-429	349	25	the	the	DET
ftr-429	349	26	year	year	NOUN
ftr-429	349	27	of	of	ADP
ftr-429	349	28	discharge	discharge	NOUN
ftr-429	349	29	before	before	SCONJ
ftr-429	349	30	the	the	DET
ftr-429	349	31	attribute	attribute	NOUN
ftr-429	349	32	reduction	reduction	NOUN
ftr-429	349	33	is	be	AUX
ftr-429	349	34	made	make	VERB
ftr-429	349	35	.	.	PUNCT
ftr-429	350	1	it	it	PRON
ftr-429	350	2	appears	appear	VERB
ftr-429	350	3	that	that	SCONJ
ftr-429	350	4	none	none	NOUN
ftr-429	350	5	of	of	ADP
ftr-429	350	6	the	the	DET
ftr-429	350	7	courts	court	NOUN
ftr-429	350	8	that	that	PRON
ftr-429	350	9	considered	consider	VERB
ftr-429	350	10	the	the	DET
ftr-429	350	11	s	s	PROPN
ftr-429	350	12	corporation	corporation	NOUN
ftr-429	350	13	issue	issue	NOUN
ftr-429	350	14	had	have	VERB
ftr-429	350	15	the	the	DET
ftr-429	350	16	net	net	ADJ
ftr-429	350	17	operating	operating	NOUN
ftr-429	350	18	loss	loss	NOUN
ftr-429	350	19	carryback	carryback	NOUN
ftr-429	350	20	question	question	NOUN
ftr-429	350	21	in	in	ADP
ftr-429	350	22	mind	mind	NOUN
ftr-429	350	23	when	when	SCONJ
ftr-429	350	24	they	they	PRON
ftr-429	350	25	wrote	write	VERB
ftr-429	350	26	their	their	PRON
ftr-429	350	27	opinions	opinion	NOUN
ftr-429	350	28	.	.	PUNCT
ftr-429	351	1	because	because	SCONJ
ftr-429	351	2	the	the	DET
ftr-429	351	3	net	net	ADJ
ftr-429	351	4	operating	operating	NOUN
ftr-429	351	5	loss	loss	NOUN
ftr-429	351	6	carryback	carryback	NOUN
ftr-429	351	7	results	result	NOUN
ftr-429	351	8	in	in	ADP
ftr-429	351	9	a	a	DET
ftr-429	351	10	refund	refund	NOUN
ftr-429	351	11	of	of	ADP
ftr-429	351	12	the	the	DET
ftr-429	351	13	prior	prior	ADJ
ftr-429	351	14	years	year	NOUN
ftr-429	351	15	'	'	PART
ftr-429	351	16	taxes	taxis	NOUN
ftr-429	351	17	(	(	PUNCT
ftr-429	351	18	requiring	require	VERB
ftr-429	351	19	a	a	DET
ftr-429	351	20	formal	formal	ADJ
ftr-429	351	21	claim	claim	NOUN
ftr-429	351	22	for	for	ADP
ftr-429	351	23	refund	refund	NOUN
ftr-429	351	24	)	)	PUNCT
ftr-429	351	25	rather	rather	ADV
ftr-429	351	26	than	than	ADP
ftr-429	351	27	an	an	DET
ftr-429	351	28	adjustment	adjustment	NOUN
ftr-429	351	29	to	to	ADP
ftr-429	351	30	the	the	DET
ftr-429	351	31	taxes	taxis	NOUN
ftr-429	351	32	owing	owe	VERB
ftr-429	351	33	for	for	ADP
ftr-429	351	34	the	the	DET
ftr-429	351	35	year	year	NOUN
ftr-429	351	36	of	of	ADP
ftr-429	351	37	discharge,4	discharge,4	NOUN
ftr-429	351	38	2	2	NUM
ftr-429	351	39	only	only	ADV
ftr-429	351	40	a	a	DET
ftr-429	351	41	skilled	skilled	ADJ
ftr-429	351	42	linguistic	linguistic	ADJ
ftr-429	351	43	contortionist	contortionist	NOUN
ftr-429	351	44	could	could	AUX
ftr-429	351	45	interpret	interpret	VERB
ftr-429	351	46	section	section	NOUN
ftr-429	351	47	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	351	48	)	)	PUNCT
ftr-429	351	49	to	to	PART
ftr-429	351	50	allow	allow	VERB
ftr-429	351	51	the	the	DET
ftr-429	351	52	carryback	carryback	NOUN
ftr-429	351	53	before	before	SCONJ
ftr-429	351	54	the	the	DET
ftr-429	351	55	attribute	attribute	NOUN
ftr-429	351	56	reduction	reduction	NOUN
ftr-429	351	57	takes	take	VERB
ftr-429	351	58	place	place	NOUN
ftr-429	351	59	.	.	PUNCT
ftr-429	352	1	the	the	DET
ftr-429	352	2	carryback	carryback	NOUN
ftr-429	352	3	simply	simply	ADV
ftr-429	352	4	does	do	AUX
ftr-429	352	5	not	not	PART
ftr-429	352	6	result	result	VERB
ftr-429	352	7	in	in	ADP
ftr-429	352	8	the	the	DET
ftr-429	352	9	determination	determination	NOUN
ftr-429	352	10	of	of	ADP
ftr-429	352	11	the	the	DET
ftr-429	352	12	taxes	taxis	NOUN
ftr-429	352	13	imposed	impose	VERB
ftr-429	352	14	for	for	ADP
ftr-429	352	15	the	the	DET
ftr-429	352	16	taxable	taxable	ADJ
ftr-429	352	17	year	year	NOUN
ftr-429	352	18	of	of	ADP
ftr-429	352	19	discharge	discharge	NOUN
ftr-429	352	20	.	.	PUNCT
ftr-429	353	1	under	under	ADP
ftr-429	353	2	a	a	DET
ftr-429	353	3	plain	plain	ADJ
ftr-429	353	4	interpretation	interpretation	NOUN
ftr-429	353	5	of	of	ADP
ftr-429	353	6	the	the	DET
ftr-429	353	7	language	language	NOUN
ftr-429	353	8	,	,	PUNCT
ftr-429	353	9	the	the	DET
ftr-429	353	10	attribute	attribute	NOUN
ftr-429	353	11	reduction	reduction	NOUN
ftr-429	353	12	should	should	AUX
ftr-429	353	13	reduce	reduce	VERB
ftr-429	353	14	the	the	DET
ftr-429	353	15	carryback	carryback	NOUN
ftr-429	353	16	.	.	PUNCT
ftr-429	354	1	thus	thus	ADV
ftr-429	354	2	,	,	PUNCT
ftr-429	354	3	in	in	ADP
ftr-429	354	4	many	many	ADJ
ftr-429	354	5	bankruptcy	bankruptcy	NOUN
ftr-429	354	6	cases	case	NOUN
ftr-429	354	7	,	,	PUNCT
ftr-429	354	8	the	the	DET
ftr-429	354	9	postponement	postponement	NOUN
ftr-429	354	10	of	of	ADP
ftr-429	354	11	deductions	deduction	NOUN
ftr-429	354	12	to	to	ADP
ftr-429	354	13	the	the	DET
ftr-429	354	14	year	year	NOUN
ftr-429	354	15	of	of	ADP
ftr-429	354	16	plan	plan	NOUN
ftr-429	354	17	confirmation	confirmation	NOUN
ftr-429	354	18	will	will	AUX
ftr-429	354	19	in	in	ADP
ftr-429	354	20	many	many	ADJ
ftr-429	354	21	cases	case	NOUN
ftr-429	354	22	eliminate	eliminate	VERB
ftr-429	354	23	the	the	DET
ftr-429	354	24	potential	potential	ADJ
ftr-429	354	25	benefit	benefit	NOUN
ftr-429	354	26	of	of	ADP
ftr-429	354	27	a	a	DET
ftr-429	354	28	net	net	ADJ
ftr-429	354	29	operating	operating	NOUN
ftr-429	354	30	loss	loss	NOUN
ftr-429	354	31	carryback	carryback	NOUN
ftr-429	354	32	due	due	ADP
ftr-429	354	33	to	to	ADP
ftr-429	354	34	the	the	DET
ftr-429	354	35	reduction	reduction	NOUN
ftr-429	354	36	in	in	ADP
ftr-429	354	37	attributes	attribute	NOUN
ftr-429	354	38	required	require	VERB
ftr-429	354	39	by	by	ADP
ftr-429	354	40	the	the	DET
ftr-429	354	41	discharge	discharge	NOUN
ftr-429	354	42	of	of	ADP
ftr-429	354	43	indebtedness	indebtedness	NOUN
ftr-429	354	44	rules	rule	NOUN
ftr-429	354	45	.	.	PUNCT
ftr-429	355	1	2	2	X
ftr-429	355	2	.	.	X
ftr-429	355	3	phantom	phantom	ADJ
ftr-429	355	4	income	income	NOUN
ftr-429	355	5	does	do	AUX
ftr-429	355	6	not	not	PART
ftr-429	355	7	always	always	ADV
ftr-429	355	8	result	result	VERB
ftr-429	355	9	in	in	ADP
ftr-429	355	10	a	a	DET
ftr-429	355	11	net	net	ADJ
ftr-429	355	12	operating	operating	NOUN
ftr-429	355	13	loss.-the	loss.-the	PRON
ftr-429	355	14	net	net	ADJ
ftr-429	355	15	operating	operating	NOUN
ftr-429	355	16	loss	loss	NOUN
ftr-429	355	17	carryback	carryback	NOUN
ftr-429	355	18	rules	rule	NOUN
ftr-429	355	19	only	only	ADV
ftr-429	355	20	apply	apply	VERB
ftr-429	355	21	if	if	SCONJ
ftr-429	355	22	there	there	PRON
ftr-429	355	23	is	be	VERB
ftr-429	355	24	,	,	PUNCT
ftr-429	355	25	in	in	ADP
ftr-429	355	26	fact	fact	NOUN
ftr-429	355	27	,	,	PUNCT
ftr-429	355	28	a	a	DET
ftr-429	355	29	net	net	ADJ
ftr-429	355	30	operating	operating	NOUN
ftr-429	355	31	loss	loss	NOUN
ftr-429	355	32	to	to	PART
ftr-429	355	33	carry	carry	VERB
ftr-429	355	34	back	back	ADV
ftr-429	355	35	.	.	PUNCT
ftr-429	356	1	if	if	SCONJ
ftr-429	356	2	the	the	DET
ftr-429	356	3	debtor	debtor	NOUN
ftr-429	356	4	has	have	VERB
ftr-429	356	5	income	income	NOUN
ftr-429	356	6	in	in	ADP
ftr-429	356	7	both	both	DET
ftr-429	356	8	year	year	NOUN
ftr-429	356	9	one	one	NUM
ftr-429	356	10	and	and	CCONJ
ftr-429	356	11	year	year	NOUN
ftr-429	356	12	two	two	NUM
ftr-429	356	13	,	,	PUNCT
ftr-429	356	14	the	the	DET
ftr-429	356	15	deductions	deduction	NOUN
ftr-429	356	16	properly	properly	ADV
ftr-429	356	17	attributed	attribute	VERB
ftr-429	356	18	to	to	ADP
ftr-429	356	19	year	year	NOUN
ftr-429	356	20	one	one	NUM
ftr-429	356	21	but	but	CCONJ
ftr-429	356	22	postponed	postpone	VERB
ftr-429	356	23	until	until	ADP
ftr-429	356	24	40	40	NUM
ftr-429	356	25	.	.	PUNCT
ftr-429	357	1	§	§	PROPN
ftr-429	357	2	1017(a	1017(a	NUM
ftr-429	357	3	)	)	PUNCT
ftr-429	357	4	.	.	PUNCT
ftr-429	358	1	41	41	NUM
ftr-429	358	2	.	.	PUNCT
ftr-429	359	1	§	§	PROPN
ftr-429	359	2	108(b)(4)(a	108(b)(4)(a	NUM
ftr-429	359	3	)	)	PUNCT
ftr-429	359	4	provides	provide	VERB
ftr-429	359	5	"	"	PUNCT
ftr-429	359	6	the	the	DET
ftr-429	359	7	reductions	reduction	NOUN
ftr-429	359	8	described	describe	VERB
ftr-429	359	9	in	in	ADP
ftr-429	359	10	paragraph	paragraph	NOUN
ftr-429	359	11	(	(	PUNCT
ftr-429	359	12	2	2	X
ftr-429	359	13	)	)	PUNCT
ftr-429	359	14	shall	shall	AUX
ftr-429	359	15	be	be	AUX
ftr-429	359	16	made	make	VERB
ftr-429	359	17	after	after	ADP
ftr-429	359	18	the	the	DET
ftr-429	359	19	determination	determination	NOUN
ftr-429	359	20	of	of	ADP
ftr-429	359	21	the	the	DET
ftr-429	359	22	tax	tax	NOUN
ftr-429	359	23	imposed	impose	VERB
ftr-429	359	24	by	by	ADP
ftr-429	359	25	this	this	DET
ftr-429	359	26	chapter	chapter	NOUN
ftr-429	359	27	for	for	ADP
ftr-429	359	28	the	the	DET
ftr-429	359	29	taxable	taxable	ADJ
ftr-429	359	30	year	year	NOUN
ftr-429	359	31	of	of	ADP
ftr-429	359	32	the	the	DET
ftr-429	359	33	discharge	discharge	NOUN
ftr-429	359	34	.	.	PUNCT
ftr-429	359	35	"	"	PUNCT
ftr-429	360	1	§	§	PROPN
ftr-429	360	2	1017(a	1017(a	NUM
ftr-429	360	3	)	)	PUNCT
ftr-429	360	4	provides	provide	VERB
ftr-429	360	5	that	that	SCONJ
ftr-429	360	6	the	the	DET
ftr-429	360	7	discharge	discharge	NOUN
ftr-429	360	8	of	of	ADP
ftr-429	360	9	indebtedness	indebtedness	NOUN
ftr-429	360	10	income	income	NOUN
ftr-429	360	11	which	which	PRON
ftr-429	360	12	is	be	AUX
ftr-429	360	13	excluded	exclude	VERB
ftr-429	360	14	from	from	ADP
ftr-429	360	15	recognition	recognition	NOUN
ftr-429	360	16	and	and	CCONJ
ftr-429	360	17	is	be	AUX
ftr-429	360	18	to	to	PART
ftr-429	360	19	be	be	AUX
ftr-429	360	20	applied	apply	VERB
ftr-429	360	21	to	to	PART
ftr-429	360	22	reduce	reduce	VERB
ftr-429	360	23	basis	basis	NOUN
ftr-429	360	24	"	"	PUNCT
ftr-429	360	25	shall	shall	AUX
ftr-429	360	26	be	be	AUX
ftr-429	360	27	applied	apply	VERB
ftr-429	360	28	in	in	ADP
ftr-429	360	29	reduction	reduction	NOUN
ftr-429	360	30	of	of	ADP
ftr-429	360	31	the	the	DET
ftr-429	360	32	basis	basis	NOUN
ftr-429	360	33	of	of	ADP
ftr-429	360	34	any	any	DET
ftr-429	360	35	property	property	NOUN
ftr-429	360	36	held	hold	VERB
ftr-429	360	37	by	by	ADP
ftr-429	360	38	the	the	DET
ftr-429	360	39	taxpayer	taxpayer	NOUN
ftr-429	360	40	at	at	ADP
ftr-429	360	41	the	the	DET
ftr-429	360	42	beginning	beginning	NOUN
ftr-429	360	43	of	of	ADP
ftr-429	360	44	the	the	DET
ftr-429	360	45	taxable	taxable	ADJ
ftr-429	360	46	year	year	NOUN
ftr-429	360	47	following	follow	VERB
ftr-429	360	48	the	the	DET
ftr-429	360	49	taxable	taxable	ADJ
ftr-429	360	50	year	year	NOUN
ftr-429	360	51	in	in	ADP
ftr-429	360	52	which	which	PRON
ftr-429	360	53	the	the	DET
ftr-429	360	54	discharge	discharge	NOUN
ftr-429	360	55	occurs	occur	VERB
ftr-429	360	56	.	.	PUNCT
ftr-429	360	57	"	"	PUNCT
ftr-429	361	1	42	42	NUM
ftr-429	361	2	.	.	PUNCT
ftr-429	362	1	see	see	VERB
ftr-429	362	2	supra	supra	PROPN
ftr-429	362	3	note	note	PROPN
ftr-429	362	4	24	24	NUM
ftr-429	362	5	.	.	SYM
ftr-429	362	6	20011	20011	NUM
ftr-429	362	7	florida	florida	PROPN
ftr-429	362	8	tax	tax	NOUN
ftr-429	362	9	review	review	NOUN
ftr-429	362	10	confirmation	confirmation	NOUN
ftr-429	362	11	of	of	ADP
ftr-429	362	12	the	the	DET
ftr-429	362	13	plan	plan	NOUN
ftr-429	362	14	of	of	ADP
ftr-429	362	15	reorganization	reorganization	NOUN
ftr-429	362	16	in	in	ADP
ftr-429	362	17	year	year	NOUN
ftr-429	362	18	two	two	NUM
ftr-429	362	19	will	will	AUX
ftr-429	362	20	be	be	AUX
ftr-429	362	21	used	use	VERB
ftr-429	362	22	to	to	PART
ftr-429	362	23	reduce	reduce	VERB
ftr-429	362	24	year	year	NOUN
ftr-429	362	25	two	two	NUM
ftr-429	362	26	income	income	NOUN
ftr-429	362	27	before	before	ADP
ftr-429	362	28	constituting	constitute	VERB
ftr-429	362	29	a	a	DET
ftr-429	362	30	net	net	ADJ
ftr-429	362	31	operating	operating	NOUN
ftr-429	362	32	loss	loss	NOUN
ftr-429	362	33	.	.	PUNCT
ftr-429	363	1	for	for	ADP
ftr-429	363	2	example	example	NOUN
ftr-429	363	3	,	,	PUNCT
ftr-429	363	4	suppose	suppose	VERB
ftr-429	363	5	that	that	SCONJ
ftr-429	363	6	a	a	DET
ftr-429	363	7	debtor	debtor	NOUN
ftr-429	363	8	had	have	VERB
ftr-429	363	9	both	both	CCONJ
ftr-429	363	10	$	$	SYM
ftr-429	363	11	20x	20x	NOUN
ftr-429	363	12	of	of	ADP
ftr-429	363	13	income	income	NOUN
ftr-429	363	14	in	in	ADP
ftr-429	363	15	years	year	NOUN
ftr-429	363	16	one	one	NUM
ftr-429	363	17	and	and	CCONJ
ftr-429	363	18	two	two	NUM
ftr-429	363	19	,	,	PUNCT
ftr-429	363	20	and	and	CCONJ
ftr-429	363	21	$	$	SYM
ftr-429	363	22	1	1	NUM
ftr-429	363	23	ox	ox	NOUN
ftr-429	363	24	of	of	ADP
ftr-429	363	25	deductible	deductible	ADJ
ftr-429	363	26	expenses	expense	NOUN
ftr-429	363	27	in	in	ADP
ftr-429	363	28	each	each	DET
ftr-429	363	29	year	year	NOUN
ftr-429	363	30	which	which	PRON
ftr-429	363	31	,	,	PUNCT
ftr-429	363	32	absent	absent	ADJ
ftr-429	363	33	the	the	DET
ftr-429	363	34	bankruptcy	bankruptcy	NOUN
ftr-429	363	35	restrictions	restriction	NOUN
ftr-429	363	36	,	,	PUNCT
ftr-429	363	37	would	would	AUX
ftr-429	363	38	have	have	AUX
ftr-429	363	39	been	be	AUX
ftr-429	363	40	paid	pay	VERB
ftr-429	363	41	and	and	CCONJ
ftr-429	363	42	deducted	deduct	VERB
ftr-429	363	43	in	in	ADP
ftr-429	363	44	years	year	NOUN
ftr-429	363	45	one	one	NUM
ftr-429	363	46	and	and	CCONJ
ftr-429	363	47	two	two	NUM
ftr-429	363	48	.	.	PUNCT
ftr-429	364	1	due	due	ADP
ftr-429	364	2	to	to	ADP
ftr-429	364	3	the	the	DET
ftr-429	364	4	deferral	deferral	NOUN
ftr-429	364	5	required	require	VERB
ftr-429	364	6	by	by	ADP
ftr-429	364	7	the	the	DET
ftr-429	364	8	bankruptcy	bankruptcy	NOUN
ftr-429	364	9	rules	rule	NOUN
ftr-429	364	10	,	,	PUNCT
ftr-429	364	11	instead	instead	ADV
ftr-429	364	12	of	of	ADP
ftr-429	364	13	having	have	VERB
ftr-429	364	14	$	$	SYM
ftr-429	364	15	1ox	1ox	NOUN
ftr-429	364	16	of	of	ADP
ftr-429	364	17	taxable	taxable	ADJ
ftr-429	364	18	income	income	NOUN
ftr-429	364	19	in	in	ADP
ftr-429	364	20	years	year	NOUN
ftr-429	364	21	one	one	NUM
ftr-429	364	22	and	and	CCONJ
ftr-429	364	23	two	two	NUM
ftr-429	364	24	,	,	PUNCT
ftr-429	364	25	the	the	DET
ftr-429	364	26	debtor	debtor	NOUN
ftr-429	364	27	would	would	AUX
ftr-429	364	28	have	have	VERB
ftr-429	364	29	$	$	SYM
ftr-429	364	30	20x	20x	NOUN
ftr-429	364	31	of	of	ADP
ftr-429	364	32	taxable	taxable	ADJ
ftr-429	364	33	income	income	NOUN
ftr-429	364	34	in	in	ADP
ftr-429	364	35	year	year	NOUN
ftr-429	364	36	one	one	NUM
ftr-429	364	37	and	and	CCONJ
ftr-429	364	38	no	no	DET
ftr-429	364	39	taxable	taxable	ADJ
ftr-429	364	40	income	income	NOUN
ftr-429	364	41	in	in	ADP
ftr-429	364	42	year	year	NOUN
ftr-429	364	43	two	two	NUM
ftr-429	364	44	.	.	PUNCT
ftr-429	365	1	no	no	DET
ftr-429	365	2	carryback	carryback	NOUN
ftr-429	365	3	would	would	AUX
ftr-429	365	4	result	result	VERB
ftr-429	365	5	in	in	ADP
ftr-429	365	6	year	year	NOUN
ftr-429	365	7	two	two	NUM
ftr-429	365	8	,	,	PUNCT
ftr-429	365	9	because	because	SCONJ
ftr-429	365	10	the	the	DET
ftr-429	365	11	deductions	deduction	NOUN
ftr-429	365	12	properly	properly	ADV
ftr-429	365	13	attributable	attributable	ADJ
ftr-429	365	14	to	to	ADP
ftr-429	365	15	year	year	NOUN
ftr-429	365	16	one	one	NUM
ftr-429	365	17	were	be	AUX
ftr-429	365	18	used	use	VERB
ftr-429	365	19	to	to	PART
ftr-429	365	20	offset	offset	VERB
ftr-429	365	21	year	year	NOUN
ftr-429	365	22	two	two	NUM
ftr-429	365	23	income	income	NOUN
ftr-429	365	24	.	.	PUNCT
ftr-429	366	1	the	the	DET
ftr-429	366	2	value	value	NOUN
ftr-429	366	3	of	of	ADP
ftr-429	366	4	the	the	DET
ftr-429	366	5	deductions	deduction	NOUN
ftr-429	366	6	in	in	ADP
ftr-429	366	7	year	year	NOUN
ftr-429	366	8	two	two	NUM
ftr-429	366	9	may	may	AUX
ftr-429	366	10	be	be	AUX
ftr-429	366	11	very	very	ADV
ftr-429	366	12	different	different	ADJ
ftr-429	366	13	from	from	ADP
ftr-429	366	14	the	the	DET
ftr-429	366	15	value	value	NOUN
ftr-429	366	16	of	of	ADP
ftr-429	366	17	the	the	DET
ftr-429	366	18	deductions	deduction	NOUN
ftr-429	366	19	in	in	ADP
ftr-429	366	20	year	year	NOUN
ftr-429	366	21	one	one	NUM
ftr-429	366	22	for	for	ADP
ftr-429	366	23	several	several	ADJ
ftr-429	366	24	reasons	reason	NOUN
ftr-429	366	25	.	.	PUNCT
ftr-429	367	1	first	first	ADV
ftr-429	367	2	,	,	PUNCT
ftr-429	367	3	the	the	DET
ftr-429	367	4	debtor	debtor	NOUN
ftr-429	367	5	would	would	AUX
ftr-429	367	6	likely	likely	ADV
ftr-429	367	7	be	be	AUX
ftr-429	367	8	in	in	ADP
ftr-429	367	9	a	a	DET
ftr-429	367	10	higher	high	ADJ
ftr-429	367	11	tax	tax	NOUN
ftr-429	367	12	bracket	bracket	NOUN
ftr-429	367	13	in	in	ADP
ftr-429	367	14	year	year	NOUN
ftr-429	367	15	one	one	NUM
ftr-429	367	16	than	than	ADP
ftr-429	367	17	in	in	ADP
ftr-429	367	18	year	year	NOUN
ftr-429	367	19	two	two	NUM
ftr-429	367	20	due	due	ADP
ftr-429	367	21	to	to	ADP
ftr-429	367	22	the	the	DET
ftr-429	367	23	deferred	defer	VERB
ftr-429	367	24	deductions	deduction	NOUN
ftr-429	367	25	.	.	PUNCT
ftr-429	368	1	in	in	ADP
ftr-429	368	2	the	the	DET
ftr-429	368	3	example	example	NOUN
ftr-429	368	4	above	above	ADV
ftr-429	368	5	,	,	PUNCT
ftr-429	368	6	the	the	DET
ftr-429	368	7	debtor	debtor	NOUN
ftr-429	368	8	could	could	AUX
ftr-429	368	9	be	be	AUX
ftr-429	368	10	pushed	push	VERB
ftr-429	368	11	into	into	ADP
ftr-429	368	12	a	a	DET
ftr-429	368	13	higher	high	ADJ
ftr-429	368	14	tax	tax	NOUN
ftr-429	368	15	bracket	bracket	NOUN
ftr-429	368	16	in	in	ADP
ftr-429	368	17	year	year	NOUN
ftr-429	368	18	two	two	NUM
ftr-429	368	19	due	due	ADP
ftr-429	368	20	to	to	ADP
ftr-429	368	21	the	the	DET
ftr-429	368	22	extra	extra	ADJ
ftr-429	368	23	$	$	SYM
ftr-429	368	24	1ox	1ox	NOUN
ftr-429	368	25	of	of	ADP
ftr-429	368	26	taxable	taxable	ADJ
ftr-429	368	27	income	income	NOUN
ftr-429	368	28	,	,	PUNCT
ftr-429	368	29	while	while	SCONJ
ftr-429	368	30	the	the	DET
ftr-429	368	31	savings	saving	NOUN
ftr-429	368	32	of	of	ADP
ftr-429	368	33	$	$	SYM
ftr-429	368	34	1	1	NUM
ftr-429	368	35	ox	ox	NOUN
ftr-429	368	36	in	in	ADP
ftr-429	368	37	year	year	NOUN
ftr-429	368	38	two	two	NUM
ftr-429	368	39	may	may	AUX
ftr-429	368	40	result	result	VERB
ftr-429	368	41	in	in	ADP
ftr-429	368	42	a	a	DET
ftr-429	368	43	lower	low	ADJ
ftr-429	368	44	tax	tax	NOUN
ftr-429	368	45	bracket	bracket	NOUN
ftr-429	368	46	benefit	benefit	NOUN
ftr-429	368	47	.	.	PUNCT
ftr-429	369	1	the	the	DET
ftr-429	369	2	debtor	debtor	NOUN
ftr-429	369	3	's	's	PART
ftr-429	369	4	year	year	NOUN
ftr-429	369	5	two	two	NUM
ftr-429	369	6	income	income	NOUN
ftr-429	369	7	may	may	AUX
ftr-429	369	8	be	be	AUX
ftr-429	369	9	substantially	substantially	ADV
ftr-429	369	10	reduced	reduce	VERB
ftr-429	369	11	due	due	ADJ
ftr-429	369	12	to	to	ADP
ftr-429	369	13	scaled	scale	VERB
ftr-429	369	14	down	down	ADP
ftr-429	369	15	operations	operation	NOUN
ftr-429	369	16	,	,	PUNCT
ftr-429	369	17	further	far	ADV
ftr-429	369	18	reducing	reduce	VERB
ftr-429	369	19	the	the	DET
ftr-429	369	20	applicable	applicable	ADJ
ftr-429	369	21	year	year	NOUN
ftr-429	369	22	two	two	NUM
ftr-429	369	23	bracket	bracket	NOUN
ftr-429	369	24	and	and	CCONJ
ftr-429	369	25	the	the	DET
ftr-429	369	26	value	value	NOUN
ftr-429	369	27	of	of	ADP
ftr-429	369	28	the	the	DET
ftr-429	369	29	deferred	deferred	ADJ
ftr-429	369	30	year	year	NOUN
ftr-429	369	31	one	one	NUM
ftr-429	369	32	deduction	deduction	NOUN
ftr-429	369	33	.	.	PUNCT
ftr-429	370	1	second	second	ADJ
ftr-429	370	2	,	,	PUNCT
ftr-429	370	3	there	there	PRON
ftr-429	370	4	could	could	AUX
ftr-429	370	5	be	be	AUX
ftr-429	370	6	differences	difference	NOUN
ftr-429	370	7	in	in	ADP
ftr-429	370	8	tax	tax	NOUN
ftr-429	370	9	rates	rate	NOUN
ftr-429	370	10	between	between	ADP
ftr-429	370	11	years	year	NOUN
ftr-429	370	12	one	one	NUM
ftr-429	370	13	and	and	CCONJ
ftr-429	370	14	two	two	NUM
ftr-429	370	15	.	.	PUNCT
ftr-429	371	1	finally	finally	ADV
ftr-429	371	2	,	,	PUNCT
ftr-429	371	3	lower	low	ADJ
ftr-429	371	4	capital	capital	NOUN
ftr-429	371	5	gains	gain	NOUN
ftr-429	371	6	rates	rate	NOUN
ftr-429	371	7	may	may	AUX
ftr-429	371	8	also	also	ADV
ftr-429	371	9	increase	increase	VERB
ftr-429	371	10	the	the	DET
ftr-429	371	11	tax	tax	NOUN
ftr-429	371	12	cost	cost	NOUN
ftr-429	371	13	of	of	ADP
ftr-429	371	14	the	the	DET
ftr-429	371	15	phantom	phantom	ADJ
ftr-429	371	16	income	income	NOUN
ftr-429	371	17	.	.	PUNCT
ftr-429	372	1	the	the	DET
ftr-429	372	2	postponement	postponement	NOUN
ftr-429	372	3	of	of	ADP
ftr-429	372	4	deductions	deduction	NOUN
ftr-429	372	5	properly	properly	ADV
ftr-429	372	6	attributed	attribute	VERB
ftr-429	372	7	to	to	ADP
ftr-429	372	8	year	year	NOUN
ftr-429	372	9	one	one	NUM
ftr-429	372	10	would	would	AUX
ftr-429	372	11	be	be	AUX
ftr-429	372	12	used	use	VERB
ftr-429	372	13	to	to	PART
ftr-429	372	14	reduce	reduce	VERB
ftr-429	372	15	year	year	NOUN
ftr-429	372	16	two	two	NUM
ftr-429	372	17	capital	capital	NOUN
ftr-429	372	18	gains	gain	NOUN
ftr-429	372	19	before	before	ADP
ftr-429	372	20	constituting	constitute	VERB
ftr-429	372	21	a	a	DET
ftr-429	372	22	net	net	ADJ
ftr-429	372	23	operating	operating	NOUN
ftr-429	372	24	loss.4	loss.4	NOUN
ftr-429	372	25	3	3	NUM
ftr-429	372	26	in	in	ADP
ftr-429	372	27	many	many	ADJ
ftr-429	372	28	bankruptcy	bankruptcy	NOUN
ftr-429	372	29	cases	case	NOUN
ftr-429	372	30	,	,	PUNCT
ftr-429	372	31	including	include	VERB
ftr-429	372	32	most	most	ADJ
ftr-429	372	33	liquidation	liquidation	NOUN
ftr-429	372	34	cases	case	NOUN
ftr-429	372	35	,	,	PUNCT
ftr-429	372	36	capital	capital	NOUN
ftr-429	372	37	gains	gain	NOUN
ftr-429	372	38	are	be	AUX
ftr-429	372	39	incurred	incur	VERB
ftr-429	372	40	at	at	ADP
ftr-429	372	41	the	the	DET
ftr-429	372	42	end	end	NOUN
ftr-429	372	43	of	of	ADP
ftr-429	372	44	the	the	DET
ftr-429	372	45	case	case	NOUN
ftr-429	372	46	when	when	SCONJ
ftr-429	372	47	assets	asset	NOUN
ftr-429	372	48	are	be	AUX
ftr-429	372	49	liquidated	liquidate	VERB
ftr-429	372	50	.	.	PUNCT
ftr-429	373	1	the	the	DET
ftr-429	373	2	value	value	NOUN
ftr-429	373	3	of	of	ADP
ftr-429	373	4	the	the	DET
ftr-429	373	5	deduction	deduction	NOUN
ftr-429	373	6	to	to	PART
ftr-429	373	7	reduce	reduce	VERB
ftr-429	373	8	ordinary	ordinary	ADJ
ftr-429	373	9	income	income	NOUN
ftr-429	373	10	in	in	ADP
ftr-429	373	11	year	year	NOUN
ftr-429	373	12	one	one	NUM
ftr-429	373	13	may	may	AUX
ftr-429	373	14	be	be	AUX
ftr-429	373	15	significantly	significantly	ADV
ftr-429	373	16	higher	high	ADJ
ftr-429	373	17	than	than	ADP
ftr-429	373	18	the	the	DET
ftr-429	373	19	value	value	NOUN
ftr-429	373	20	of	of	ADP
ftr-429	373	21	the	the	DET
ftr-429	373	22	deduction	deduction	NOUN
ftr-429	373	23	in	in	ADP
ftr-429	373	24	year	year	NOUN
ftr-429	373	25	two	two	NUM
ftr-429	373	26	to	to	PART
ftr-429	373	27	reduce	reduce	VERB
ftr-429	373	28	capital	capital	NOUN
ftr-429	373	29	gains	gain	NOUN
ftr-429	373	30	,	,	PUNCT
ftr-429	373	31	because	because	SCONJ
ftr-429	373	32	capital	capital	NOUN
ftr-429	373	33	gains	gain	NOUN
ftr-429	373	34	are	be	AUX
ftr-429	373	35	taxed	tax	VERB
ftr-429	373	36	at	at	ADP
ftr-429	373	37	much	much	ADV
ftr-429	373	38	more	more	ADV
ftr-429	373	39	favorable	favorable	ADJ
ftr-429	373	40	marginal	marginal	ADJ
ftr-429	373	41	rates	rate	NOUN
ftr-429	373	42	than	than	SCONJ
ftr-429	373	43	is	be	AUX
ftr-429	373	44	ordinary	ordinary	ADJ
ftr-429	373	45	income	income	NOUN
ftr-429	373	46	.	.	PUNCT
ftr-429	373	47	"	"	PUNCT
ftr-429	374	1	in	in	ADP
ftr-429	374	2	summary	summary	NOUN
ftr-429	374	3	,	,	PUNCT
ftr-429	374	4	while	while	SCONJ
ftr-429	374	5	the	the	DET
ftr-429	374	6	net	net	ADJ
ftr-429	374	7	operating	operating	NOUN
ftr-429	374	8	loss	loss	NOUN
ftr-429	374	9	carryback	carryback	NOUN
ftr-429	374	10	,	,	PUNCT
ftr-429	374	11	when	when	SCONJ
ftr-429	374	12	it	it	PRON
ftr-429	374	13	applies	apply	VERB
ftr-429	374	14	,	,	PUNCT
ftr-429	374	15	could	could	AUX
ftr-429	374	16	mitigate	mitigate	VERB
ftr-429	374	17	the	the	DET
ftr-429	374	18	distortion	distortion	NOUN
ftr-429	374	19	caused	cause	VERB
ftr-429	374	20	by	by	ADP
ftr-429	374	21	the	the	DET
ftr-429	374	22	bankruptcy	bankruptcy	NOUN
ftr-429	374	23	restrictions	restriction	NOUN
ftr-429	374	24	on	on	ADP
ftr-429	374	25	payment	payment	NOUN
ftr-429	374	26	of	of	ADP
ftr-429	374	27	creditor	creditor	NOUN
ftr-429	374	28	claims	claim	NOUN
ftr-429	374	29	,	,	PUNCT
ftr-429	374	30	it	it	PRON
ftr-429	374	31	does	do	AUX
ftr-429	374	32	not	not	PART
ftr-429	374	33	provide	provide	VERB
ftr-429	374	34	a	a	DET
ftr-429	374	35	bankable	bankable	ADJ
ftr-429	374	36	solution	solution	NOUN
ftr-429	374	37	to	to	ADP
ftr-429	374	38	the	the	DET
ftr-429	374	39	phantom	phantom	ADJ
ftr-429	374	40	income	income	NOUN
ftr-429	374	41	problem	problem	NOUN
ftr-429	374	42	.	.	PUNCT
ftr-429	375	1	in	in	ADP
ftr-429	375	2	all	all	DET
ftr-429	375	3	cases	case	NOUN
ftr-429	375	4	,	,	PUNCT
ftr-429	375	5	the	the	DET
ftr-429	375	6	debtor	debtor	NOUN
ftr-429	375	7	suffers	suffer	VERB
ftr-429	375	8	a	a	DET
ftr-429	375	9	one	one	NUM
ftr-429	375	10	-	-	PUNCT
ftr-429	375	11	year	year	NOUN
ftr-429	375	12	time	time	NOUN
ftr-429	375	13	value	value	NOUN
ftr-429	375	14	of	of	ADP
ftr-429	375	15	money	money	NOUN
ftr-429	375	16	loss	loss	NOUN
ftr-429	375	17	by	by	ADP
ftr-429	375	18	paying	pay	VERB
ftr-429	375	19	excess	excess	ADJ
ftr-429	375	20	taxes	taxis	NOUN
ftr-429	375	21	for	for	ADP
ftr-429	375	22	year	year	NOUN
ftr-429	375	23	one	one	NUM
ftr-429	375	24	which	which	PRON
ftr-429	375	25	are	be	AUX
ftr-429	375	26	refunded	refund	VERB
ftr-429	375	27	for	for	ADP
ftr-429	375	28	year	year	NOUN
ftr-429	375	29	two	two	NUM
ftr-429	375	30	.	.	PUNCT
ftr-429	376	1	in	in	ADP
ftr-429	376	2	many	many	ADJ
ftr-429	376	3	bankruptcy	bankruptcy	NOUN
ftr-429	376	4	cases	case	NOUN
ftr-429	376	5	,	,	PUNCT
ftr-429	376	6	the	the	DET
ftr-429	376	7	carryback	carryback	NOUN
ftr-429	376	8	will	will	AUX
ftr-429	376	9	be	be	AUX
ftr-429	376	10	eliminated	eliminate	VERB
ftr-429	376	11	in	in	ADP
ftr-429	376	12	the	the	DET
ftr-429	376	13	year	year	NOUN
ftr-429	376	14	the	the	DET
ftr-429	376	15	plan	plan	NOUN
ftr-429	376	16	of	of	ADP
ftr-429	376	17	43	43	NUM
ftr-429	376	18	.	.	PUNCT
ftr-429	377	1	a	a	DET
ftr-429	377	2	net	net	ADJ
ftr-429	377	3	operating	operating	NOUN
ftr-429	377	4	loss	loss	NOUN
ftr-429	377	5	is	be	AUX
ftr-429	377	6	defined	define	VERB
ftr-429	377	7	as	as	ADP
ftr-429	377	8	"	"	PUNCT
ftr-429	377	9	the	the	DET
ftr-429	377	10	excess	excess	NOUN
ftr-429	377	11	of	of	ADP
ftr-429	377	12	the	the	DET
ftr-429	377	13	deductions	deduction	NOUN
ftr-429	377	14	allowed	allow	VERB
ftr-429	377	15	by	by	ADP
ftr-429	377	16	this	this	DET
ftr-429	377	17	chapter	chapter	NOUN
ftr-429	377	18	over	over	ADP
ftr-429	377	19	the	the	DET
ftr-429	377	20	gross	gross	ADJ
ftr-429	377	21	income	income	NOUN
ftr-429	377	22	.	.	PUNCT
ftr-429	377	23	"	"	PUNCT
ftr-429	378	1	§	§	PROPN
ftr-429	378	2	172(c	172(c	PROPN
ftr-429	378	3	)	)	PUNCT
ftr-429	378	4	.	.	PUNCT
ftr-429	379	1	capital	capital	NOUN
ftr-429	379	2	gains	gain	NOUN
ftr-429	379	3	are	be	AUX
ftr-429	379	4	included	include	VERB
ftr-429	379	5	in	in	ADP
ftr-429	379	6	gross	gross	ADJ
ftr-429	379	7	income	income	NOUN
ftr-429	379	8	.	.	PUNCT
ftr-429	380	1	§	§	PROPN
ftr-429	380	2	61(a)(3	61(a)(3	NUM
ftr-429	380	3	)	)	PUNCT
ftr-429	380	4	(	(	PUNCT
ftr-429	380	5	gains	gain	NOUN
ftr-429	380	6	from	from	ADP
ftr-429	380	7	"	"	PUNCT
ftr-429	380	8	dealings	dealing	NOUN
ftr-429	380	9	in	in	ADP
ftr-429	380	10	property	property	NOUN
ftr-429	380	11	"	"	PUNCT
ftr-429	380	12	are	be	AUX
ftr-429	380	13	included	include	VERB
ftr-429	380	14	in	in	ADP
ftr-429	380	15	"	"	PUNCT
ftr-429	380	16	gross	gross	ADJ
ftr-429	380	17	income	income	NOUN
ftr-429	380	18	"	"	PUNCT
ftr-429	380	19	)	)	PUNCT
ftr-429	380	20	.	.	PUNCT
ftr-429	381	1	44	44	NUM
ftr-429	381	2	.	.	PUNCT
ftr-429	382	1	for	for	ADP
ftr-429	382	2	individuals	individual	NOUN
ftr-429	382	3	,	,	PUNCT
ftr-429	382	4	the	the	DET
ftr-429	382	5	highest	high	ADJ
ftr-429	382	6	marginal	marginal	ADJ
ftr-429	382	7	tax	tax	NOUN
ftr-429	382	8	rate	rate	NOUN
ftr-429	382	9	on	on	ADP
ftr-429	382	10	capital	capital	NOUN
ftr-429	382	11	gains	gain	NOUN
ftr-429	382	12	is	be	AUX
ftr-429	382	13	20	20	NUM
ftr-429	382	14	%	%	NOUN
ftr-429	382	15	,	,	PUNCT
ftr-429	382	16	while	while	SCONJ
ftr-429	382	17	the	the	DET
ftr-429	382	18	highest	high	ADJ
ftr-429	382	19	marginal	marginal	ADJ
ftr-429	382	20	tax	tax	NOUN
ftr-429	382	21	rate	rate	NOUN
ftr-429	382	22	on	on	ADP
ftr-429	382	23	ordinary	ordinary	ADJ
ftr-429	382	24	income	income	NOUN
ftr-429	382	25	is	be	AUX
ftr-429	382	26	39.6	39.6	NUM
ftr-429	382	27	%	%	NOUN
ftr-429	382	28	.	.	PUNCT
ftr-429	383	1	§	§	PROPN
ftr-429	383	2	§	§	PROPN
ftr-429	383	3	1	1	NUM
ftr-429	383	4	(	(	PUNCT
ftr-429	383	5	h)(1)(e	h)(1)(e	PROPN
ftr-429	383	6	)	)	PUNCT
ftr-429	383	7	,	,	PUNCT
ftr-429	383	8	1(a	1(a	NUM
ftr-429	383	9	)	)	PUNCT
ftr-429	383	10	.	.	PUNCT
ftr-429	384	1	for	for	ADP
ftr-429	384	2	all	all	DET
ftr-429	384	3	individuals	individual	NOUN
ftr-429	384	4	,	,	PUNCT
ftr-429	384	5	applicable	applicable	ADJ
ftr-429	384	6	capital	capital	NOUN
ftr-429	384	7	gains	gain	NOUN
ftr-429	384	8	rates	rate	NOUN
ftr-429	384	9	will	will	AUX
ftr-429	384	10	be	be	AUX
ftr-429	384	11	lower	low	ADJ
ftr-429	384	12	than	than	ADP
ftr-429	384	13	taxpayer	taxpayer	NOUN
ftr-429	384	14	's	's	PART
ftr-429	384	15	marginal	marginal	ADJ
ftr-429	384	16	rate	rate	NOUN
ftr-429	384	17	on	on	ADP
ftr-429	384	18	ordinary	ordinary	ADJ
ftr-429	384	19	income	income	NOUN
ftr-429	384	20	.	.	PUNCT
ftr-429	385	1	§	§	PROPN
ftr-429	385	2	1(h)(1)(a	1(h)(1)(a	NUM
ftr-429	385	3	)	)	PUNCT
ftr-429	385	4	.	.	PUNCT
ftr-429	386	1	corporations	corporation	NOUN
ftr-429	386	2	do	do	AUX
ftr-429	386	3	not	not	PART
ftr-429	386	4	receive	receive	VERB
ftr-429	386	5	preferential	preferential	ADJ
ftr-429	386	6	rates	rate	NOUN
ftr-429	386	7	on	on	ADP
ftr-429	386	8	capital	capital	NOUN
ftr-429	386	9	gains	gain	NOUN
ftr-429	386	10	.	.	PUNCT
ftr-429	387	1	see	see	VERB
ftr-429	387	2	§	§	PROPN
ftr-429	387	3	11	11	NUM
ftr-429	387	4	.	.	PUNCT
ftr-429	388	1	therefore	therefore	ADV
ftr-429	388	2	,	,	PUNCT
ftr-429	388	3	it	it	PRON
ftr-429	388	4	is	be	AUX
ftr-429	388	5	irrelevant	irrelevant	ADJ
ftr-429	388	6	to	to	ADP
ftr-429	388	7	a	a	DET
ftr-429	388	8	corporation	corporation	NOUN
ftr-429	388	9	whether	whether	SCONJ
ftr-429	388	10	the	the	DET
ftr-429	388	11	deferred	defer	VERB
ftr-429	388	12	expenses	expense	NOUN
ftr-429	388	13	offset	offset	VERB
ftr-429	388	14	ordinary	ordinary	ADJ
ftr-429	388	15	income	income	NOUN
ftr-429	388	16	or	or	CCONJ
ftr-429	388	17	capital	capital	NOUN
ftr-429	388	18	gains	gain	NOUN
ftr-429	388	19	.	.	PUNCT
ftr-429	389	1	[	[	X
ftr-429	389	2	vol	vol	NOUN
ftr-429	389	3	.	.	PUNCT
ftr-429	389	4	5:3	5:3	NUM
ftr-429	389	5	avoiding	avoid	VERB
ftr-429	389	6	phantom	phantom	ADJ
ftr-429	389	7	income	income	NOUN
ftr-429	389	8	in	in	ADP
ftr-429	389	9	bankruptcy	bankruptcy	NOUN
ftr-429	389	10	reorganization	reorganization	NOUN
ftr-429	389	11	is	be	AUX
ftr-429	389	12	confirmed	confirm	VERB
ftr-429	389	13	by	by	ADP
ftr-429	389	14	the	the	DET
ftr-429	389	15	reduction	reduction	NOUN
ftr-429	389	16	required	require	VERB
ftr-429	389	17	by	by	ADP
ftr-429	389	18	the	the	DET
ftr-429	389	19	discharge	discharge	NOUN
ftr-429	389	20	of	of	ADP
ftr-429	389	21	indebtedness	indebtedness	NOUN
ftr-429	389	22	rules	rule	NOUN
ftr-429	389	23	.	.	PUNCT
ftr-429	390	1	finally	finally	ADV
ftr-429	390	2	,	,	PUNCT
ftr-429	390	3	where	where	SCONJ
ftr-429	390	4	the	the	DET
ftr-429	390	5	debtor	debtor	NOUN
ftr-429	390	6	has	have	VERB
ftr-429	390	7	sufficient	sufficient	ADJ
ftr-429	390	8	income	income	NOUN
ftr-429	390	9	in	in	ADP
ftr-429	390	10	year	year	NOUN
ftr-429	390	11	two	two	NUM
ftr-429	390	12	to	to	PART
ftr-429	390	13	utilize	utilize	VERB
ftr-429	390	14	the	the	DET
ftr-429	390	15	deductions	deduction	NOUN
ftr-429	390	16	so	so	SCONJ
ftr-429	390	17	that	that	SCONJ
ftr-429	390	18	they	they	PRON
ftr-429	390	19	are	be	AUX
ftr-429	390	20	not	not	PART
ftr-429	390	21	carried	carry	VERB
ftr-429	390	22	back	back	ADV
ftr-429	390	23	,	,	PUNCT
ftr-429	390	24	the	the	DET
ftr-429	390	25	value	value	NOUN
ftr-429	390	26	of	of	ADP
ftr-429	390	27	the	the	DET
ftr-429	390	28	deductions	deduction	NOUN
ftr-429	390	29	may	may	AUX
ftr-429	390	30	be	be	AUX
ftr-429	390	31	significantly	significantly	ADV
ftr-429	390	32	less	less	ADJ
ftr-429	390	33	than	than	ADP
ftr-429	390	34	the	the	DET
ftr-429	390	35	value	value	NOUN
ftr-429	390	36	of	of	ADP
ftr-429	390	37	the	the	DET
ftr-429	390	38	deductions	deduction	NOUN
ftr-429	390	39	would	would	AUX
ftr-429	390	40	have	have	AUX
ftr-429	390	41	been	be	AUX
ftr-429	390	42	in	in	ADP
ftr-429	390	43	year	year	NOUN
ftr-429	390	44	one	one	NUM
ftr-429	390	45	,	,	PUNCT
ftr-429	390	46	due	due	ADP
ftr-429	390	47	to	to	ADP
ftr-429	390	48	differences	difference	NOUN
ftr-429	390	49	in	in	ADP
ftr-429	390	50	the	the	DET
ftr-429	390	51	taxpayer	taxpayer	NOUN
ftr-429	390	52	's	's	PART
ftr-429	390	53	applicable	applicable	ADJ
ftr-429	390	54	marginal	marginal	ADJ
ftr-429	390	55	tax	tax	NOUN
ftr-429	390	56	rates	rate	NOUN
ftr-429	390	57	and	and	CCONJ
ftr-429	390	58	the	the	DET
ftr-429	390	59	unfavorable	unfavorable	ADJ
ftr-429	390	60	use	use	NOUN
ftr-429	390	61	of	of	ADP
ftr-429	390	62	the	the	DET
ftr-429	390	63	year	year	NOUN
ftr-429	390	64	one	one	NUM
ftr-429	390	65	deductions	deduction	NOUN
ftr-429	390	66	to	to	PART
ftr-429	390	67	offset	offset	VERB
ftr-429	390	68	year	year	NOUN
ftr-429	390	69	two	two	NUM
ftr-429	390	70	capital	capital	NOUN
ftr-429	390	71	gains	gain	NOUN
ftr-429	390	72	rather	rather	ADV
ftr-429	390	73	than	than	ADP
ftr-429	390	74	year	year	NOUN
ftr-429	390	75	one	one	NUM
ftr-429	390	76	ordinary	ordinary	ADJ
ftr-429	390	77	income	income	NOUN
ftr-429	390	78	.	.	PUNCT
ftr-429	391	1	b.	b.	PROPN
ftr-429	392	1	the	the	DET
ftr-429	392	2	dsf	dsf	PROPN
ftr-429	392	3	and	and	CCONJ
ftr-429	392	4	qsf	qsf	NOUN
ftr-429	392	5	rules	rule	NOUN
ftr-429	392	6	provide	provide	VERB
ftr-429	392	7	only	only	ADV
ftr-429	392	8	limited	limited	ADJ
ftr-429	392	9	relief	relief	NOUN
ftr-429	392	10	from	from	ADP
ftr-429	392	11	accounting	accounting	NOUN
ftr-429	392	12	method	method	NOUN
ftr-429	392	13	distortion	distortion	NOUN
ftr-429	392	14	in	in	ADP
ftr-429	392	15	bankruptcy	bankruptcy	NOUN
ftr-429	392	16	dsfs	dsfs	PROPN
ftr-429	392	17	were	be	AUX
ftr-429	392	18	created	create	VERB
ftr-429	392	19	by	by	ADP
ftr-429	392	20	congress	congress	PROPN
ftr-429	392	21	in	in	ADP
ftr-429	392	22	19884	19884	NUM
ftr-429	392	23	'	'	PUNCT
ftr-429	392	24	to	to	PART
ftr-429	392	25	relieve	relieve	VERB
ftr-429	392	26	some	some	PRON
ftr-429	392	27	of	of	ADP
ftr-429	392	28	the	the	DET
ftr-429	392	29	hardships	hardship	NOUN
ftr-429	392	30	caused	cause	VERB
ftr-429	392	31	by	by	ADP
ftr-429	392	32	the	the	DET
ftr-429	392	33	hybrid	hybrid	ADJ
ftr-429	392	34	accrual	accrual	ADJ
ftr-429	392	35	method	method	NOUN
ftr-429	392	36	accounting	accounting	NOUN
ftr-429	392	37	system	system	NOUN
ftr-429	392	38	created	create	VERB
ftr-429	392	39	by	by	ADP
ftr-429	392	40	congress	congress	PROPN
ftr-429	392	41	with	with	ADP
ftr-429	392	42	the	the	DET
ftr-429	392	43	enactment	enactment	NOUN
ftr-429	392	44	of	of	ADP
ftr-429	392	45	section	section	NOUN
ftr-429	392	46	461(h	461(h	PROPN
ftr-429	392	47	)	)	PUNCT
ftr-429	392	48	in	in	ADP
ftr-429	392	49	1984.46	1984.46	NUM
ftr-429	392	50	in	in	ADP
ftr-429	392	51	order	order	NOUN
ftr-429	392	52	to	to	PART
ftr-429	392	53	understand	understand	VERB
ftr-429	392	54	the	the	DET
ftr-429	392	55	need	need	NOUN
ftr-429	392	56	for	for	ADP
ftr-429	392	57	dsfs	dsfs	VERB
ftr-429	392	58	and	and	CCONJ
ftr-429	392	59	the	the	DET
ftr-429	392	60	significant	significant	ADJ
ftr-429	392	61	expansion	expansion	NOUN
ftr-429	392	62	made	make	VERB
ftr-429	392	63	by	by	ADP
ftr-429	392	64	the	the	DET
ftr-429	392	65	treasury	treasury	NOUN
ftr-429	392	66	in	in	ADP
ftr-429	392	67	the	the	DET
ftr-429	392	68	qsf	qsf	NOUN
ftr-429	392	69	regulations	regulation	NOUN
ftr-429	392	70	,	,	PUNCT
ftr-429	392	71	it	it	PRON
ftr-429	392	72	is	be	AUX
ftr-429	392	73	necessary	necessary	ADJ
ftr-429	392	74	to	to	PART
ftr-429	392	75	understand	understand	VERB
ftr-429	392	76	the	the	DET
ftr-429	392	77	history	history	NOUN
ftr-429	392	78	of	of	ADP
ftr-429	392	79	the	the	DET
ftr-429	392	80	hybrid	hybrid	ADJ
ftr-429	392	81	tax	tax	NOUN
ftr-429	392	82	accounting	accounting	NOUN
ftr-429	392	83	system	system	NOUN
ftr-429	392	84	created	create	VERB
ftr-429	392	85	by	by	ADP
ftr-429	392	86	section	section	NOUN
ftr-429	392	87	46	46	NUM
ftr-429	392	88	1(h	1(h	NUM
ftr-429	392	89	)	)	PUNCT
ftr-429	392	90	.	.	PUNCT
ftr-429	393	1	1	1	X
ftr-429	393	2	.	.	X
ftr-429	393	3	the	the	DET
ftr-429	393	4	history	history	NOUN
ftr-429	393	5	of	of	ADP
ftr-429	393	6	deductions	deduction	NOUN
ftr-429	393	7	under	under	ADP
ftr-429	393	8	the	the	DET
ftr-429	393	9	accrual	accrual	ADJ
ftr-429	393	10	method	method	NOUN
ftr-429	393	11	of	of	ADP
ftr-429	393	12	accounting.-prior	accounting.-prior	PROPN
ftr-429	393	13	to	to	ADP
ftr-429	393	14	1916	1916	NUM
ftr-429	393	15	,	,	PUNCT
ftr-429	393	16	income	income	NOUN
ftr-429	393	17	taxes	taxis	NOUN
ftr-429	393	18	in	in	ADP
ftr-429	393	19	the	the	DET
ftr-429	393	20	united	united	PROPN
ftr-429	393	21	states	states	PROPN
ftr-429	393	22	were	be	AUX
ftr-429	393	23	generally	generally	ADV
ftr-429	393	24	based	base	VERB
ftr-429	393	25	on	on	ADP
ftr-429	393	26	the	the	DET
ftr-429	393	27	cash	cash	NOUN
ftr-429	393	28	method	method	NOUN
ftr-429	393	29	of	of	ADP
ftr-429	393	30	accounting	accounting	NOUN
ftr-429	393	31	,	,	PUNCT
ftr-429	393	32	although	although	SCONJ
ftr-429	393	33	some	some	DET
ftr-429	393	34	accrual	accrual	ADJ
ftr-429	393	35	method	method	NOUN
ftr-429	393	36	accounting	accounting	NOUN
ftr-429	393	37	principles	principle	NOUN
ftr-429	393	38	were	be	AUX
ftr-429	393	39	allowed	allow	VERB
ftr-429	393	40	in	in	ADP
ftr-429	393	41	1913	1913	NUM
ftr-429	393	42	for	for	ADP
ftr-429	393	43	inventory	inventory	NOUN
ftr-429	393	44	accounting.47	accounting.47	NOUN
ftr-429	393	45	in	in	ADP
ftr-429	393	46	1916	1916	NUM
ftr-429	393	47	,	,	PUNCT
ftr-429	393	48	congress	congress	PROPN
ftr-429	393	49	first	first	ADV
ftr-429	393	50	expressly	expressly	ADV
ftr-429	393	51	permitted	permit	VERB
ftr-429	393	52	accrual	accrual	ADJ
ftr-429	393	53	method	method	NOUN
ftr-429	393	54	tax	tax	NOUN
ftr-429	393	55	accounting	accounting	NOUN
ftr-429	393	56	for	for	ADP
ftr-429	393	57	taxpayers	taxpayer	NOUN
ftr-429	393	58	who	who	PRON
ftr-429	393	59	used	use	VERB
ftr-429	393	60	the	the	DET
ftr-429	393	61	accrual	accrual	ADJ
ftr-429	393	62	method	method	NOUN
ftr-429	393	63	for	for	ADP
ftr-429	393	64	keeping	keep	VERB
ftr-429	393	65	their	their	PRON
ftr-429	393	66	financial	financial	ADJ
ftr-429	393	67	books	book	NOUN
ftr-429	393	68	.	.	PUNCT
ftr-429	394	1	this	this	DET
ftr-429	394	2	act	act	NOUN
ftr-429	394	3	specifically	specifically	ADV
ftr-429	394	4	allowed	allow	VERB
ftr-429	394	5	reserves	reserve	NOUN
ftr-429	394	6	for	for	ADP
ftr-429	394	7	liabilities	liability	NOUN
ftr-429	394	8	accrued	accrue	VERB
ftr-429	394	9	but	but	CCONJ
ftr-429	394	10	not	not	PART
ftr-429	394	11	yet	yet	ADV
ftr-429	394	12	due	due	ADJ
ftr-429	394	13	.	.	PUNCT
ftr-429	395	1	in	in	ADP
ftr-429	395	2	1919	1919	NUM
ftr-429	395	3	,	,	PUNCT
ftr-429	395	4	congress	congress	PROPN
ftr-429	395	5	added	add	VERB
ftr-429	395	6	the	the	DET
ftr-429	395	7	predecessor	predecessor	NOUN
ftr-429	395	8	of	of	ADP
ftr-429	395	9	current	current	ADJ
ftr-429	395	10	sections	section	NOUN
ftr-429	395	11	446(a	446(a	NUM
ftr-429	395	12	)	)	PUNCT
ftr-429	395	13	and	and	CCONJ
ftr-429	395	14	(	(	PUNCT
ftr-429	395	15	b	b	NOUN
ftr-429	395	16	)	)	PUNCT
ftr-429	395	17	,	,	PUNCT
ftr-429	395	18	which	which	PRON
ftr-429	395	19	allowed	allow	VERB
ftr-429	395	20	taxpayers	taxpayer	NOUN
ftr-429	395	21	to	to	PART
ftr-429	395	22	consistently	consistently	ADV
ftr-429	395	23	use	use	VERB
ftr-429	395	24	the	the	DET
ftr-429	395	25	method	method	NOUN
ftr-429	395	26	of	of	ADP
ftr-429	395	27	accounting	accounting	NOUN
ftr-429	395	28	that	that	SCONJ
ftr-429	395	29	they	they	PRON
ftr-429	395	30	used	use	VERB
ftr-429	395	31	in	in	ADP
ftr-429	395	32	keeping	keep	VERB
ftr-429	395	33	their	their	PRON
ftr-429	395	34	financial	financial	ADJ
ftr-429	395	35	books	book	NOUN
ftr-429	395	36	,	,	PUNCT
ftr-429	395	37	as	as	ADV
ftr-429	395	38	long	long	ADV
ftr-429	395	39	as	as	SCONJ
ftr-429	395	40	the	the	DET
ftr-429	395	41	method	method	NOUN
ftr-429	395	42	employed	employ	VERB
ftr-429	395	43	correctly	correctly	ADV
ftr-429	395	44	reflected	reflect	VERB
ftr-429	395	45	income.48	income.48	PROPN
ftr-429	395	46	this	this	PRON
ftr-429	395	47	is	be	AUX
ftr-429	395	48	the	the	DET
ftr-429	395	49	same	same	ADJ
ftr-429	395	50	basic	basic	ADJ
ftr-429	395	51	statutory	statutory	ADJ
ftr-429	395	52	standard	standard	NOUN
ftr-429	395	53	used	use	VERB
ftr-429	395	54	today	today	NOUN
ftr-429	395	55	under	under	ADP
ftr-429	395	56	section	section	NOUN
ftr-429	395	57	446	446	NUM
ftr-429	395	58	.	.	PUNCT
ftr-429	396	1	45	45	NUM
ftr-429	396	2	.	.	PUNCT
ftr-429	396	3	section	section	NOUN
ftr-429	396	4	468b	468b	PROPN
ftr-429	396	5	,	,	PUNCT
ftr-429	396	6	(	(	PUNCT
ftr-429	396	7	providing	provide	VERB
ftr-429	396	8	for	for	ADP
ftr-429	396	9	the	the	DET
ftr-429	396	10	use	use	NOUN
ftr-429	396	11	of	of	ADP
ftr-429	396	12	dsfs	dsfs	NOUN
ftr-429	396	13	,	,	PUNCT
ftr-429	396	14	was	be	AUX
ftr-429	396	15	enacted	enact	VERB
ftr-429	396	16	in	in	ADP
ftr-429	396	17	the	the	DET
ftr-429	396	18	technical	technical	ADJ
ftr-429	396	19	and	and	CCONJ
ftr-429	396	20	miscellaneous	miscellaneous	ADJ
ftr-429	396	21	revenue	revenue	NOUN
ftr-429	396	22	act	act	NOUN
ftr-429	396	23	of	of	ADP
ftr-429	396	24	1988	1988	NUM
ftr-429	396	25	,	,	PUNCT
ftr-429	396	26	§	§	PROPN
ftr-429	396	27	§	§	PROPN
ftr-429	396	28	1018(f)(4)(a)-(b	1018(f)(4)(a)-(b	NUM
ftr-429	396	29	)	)	PUNCT
ftr-429	396	30	,	,	PUNCT
ftr-429	396	31	26	26	NUM
ftr-429	396	32	u.s.c	u.s.c	ADJ
ftr-429	396	33	.	.	PUNCT
ftr-429	397	1	§	§	PROPN
ftr-429	397	2	468b	468b	PROPN
ftr-429	397	3	)	)	PUNCT
ftr-429	397	4	.	.	PUNCT
ftr-429	398	1	pub	pub	NOUN
ftr-429	398	2	.	.	PUNCT
ftr-429	399	1	l.	l.	PROPN
ftr-429	399	2	no	no	PRON
ftr-429	399	3	.	.	PROPN
ftr-429	400	1	100647	100647	NUM
ftr-429	400	2	.	.	PUNCT
ftr-429	401	1	according	accord	VERB
ftr-429	401	2	to	to	ADP
ftr-429	401	3	the	the	DET
ftr-429	401	4	joint	joint	ADJ
ftr-429	401	5	committee	committee	NOUN
ftr-429	401	6	on	on	ADP
ftr-429	401	7	taxation	taxation	NOUN
ftr-429	401	8	,	,	PUNCT
ftr-429	401	9	the	the	DET
ftr-429	401	10	provision	provision	NOUN
ftr-429	401	11	was	be	AUX
ftr-429	401	12	enacted	enact	VERB
ftr-429	401	13	to	to	PART
ftr-429	401	14	allow	allow	VERB
ftr-429	401	15	accrual	accrual	ADJ
ftr-429	401	16	method	method	NOUN
ftr-429	401	17	taxpayers	taxpayer	NOUN
ftr-429	401	18	under	under	ADP
ftr-429	401	19	limited	limited	ADJ
ftr-429	401	20	circumstances	circumstance	NOUN
ftr-429	401	21	to	to	PART
ftr-429	401	22	deduct	deduct	VERB
ftr-429	401	23	payments	payment	NOUN
ftr-429	401	24	made	make	VERB
ftr-429	401	25	to	to	ADP
ftr-429	401	26	a	a	DET
ftr-429	401	27	dsf	dsf	NOUN
ftr-429	401	28	even	even	ADV
ftr-429	401	29	though	though	SCONJ
ftr-429	401	30	the	the	DET
ftr-429	401	31	payments	payment	NOUN
ftr-429	401	32	would	would	AUX
ftr-429	401	33	not	not	PART
ftr-429	401	34	otherwise	otherwise	ADV
ftr-429	401	35	qualify	qualify	VERB
ftr-429	401	36	for	for	ADP
ftr-429	401	37	a	a	DET
ftr-429	401	38	deduction	deduction	NOUN
ftr-429	401	39	under	under	ADP
ftr-429	401	40	§	§	PROPN
ftr-429	401	41	461	461	NUM
ftr-429	401	42	(	(	PUNCT
ftr-429	401	43	h	h	NOUN
ftr-429	401	44	)	)	PUNCT
ftr-429	401	45	because	because	SCONJ
ftr-429	401	46	they	they	PRON
ftr-429	401	47	were	be	AUX
ftr-429	401	48	not	not	PART
ftr-429	401	49	made	make	VERB
ftr-429	401	50	directly	directly	ADV
ftr-429	401	51	to	to	ADP
ftr-429	401	52	the	the	DET
ftr-429	401	53	creditor	creditor	NOUN
ftr-429	401	54	.	.	PUNCT
ftr-429	402	1	see	see	VERB
ftr-429	402	2	joint	joint	ADJ
ftr-429	402	3	committee	committee	NOUN
ftr-429	402	4	on	on	ADP
ftr-429	402	5	taxation	taxation	NOUN
ftr-429	402	6	,	,	PUNCT
ftr-429	402	7	explanation	explanation	NOUN
ftr-429	402	8	of	of	ADP
ftr-429	402	9	technical	technical	ADJ
ftr-429	402	10	corrections	correction	NOUN
ftr-429	402	11	to	to	ADP
ftr-429	402	12	the	the	DET
ftr-429	402	13	tax	tax	NOUN
ftr-429	402	14	reform	reform	NOUN
ftr-429	402	15	act	act	NOUN
ftr-429	402	16	of	of	ADP
ftr-429	402	17	1984	1984	NUM
ftr-429	402	18	and	and	CCONJ
ftr-429	402	19	other	other	ADJ
ftr-429	402	20	recent	recent	ADJ
ftr-429	402	21	tax	tax	NOUN
ftr-429	402	22	legislation	legislation	NOUN
ftr-429	402	23	,	,	PUNCT
ftr-429	402	24	jcs-1	jcs-1	PUNCT
ftr-429	402	25	1	1	NUM
ftr-429	402	26	-	-	SYM
ftr-429	402	27	87	87	NUM
ftr-429	402	28	(	(	PUNCT
ftr-429	402	29	part	part	NOUN
ftr-429	402	30	1	1	NUM
ftr-429	402	31	of	of	ADP
ftr-429	402	32	17	17	NUM
ftr-429	402	33	parts	part	NOUN
ftr-429	402	34	)	)	PUNCT
ftr-429	402	35	(	(	PUNCT
ftr-429	402	36	may	may	PROPN
ftr-429	402	37	13	13	NUM
ftr-429	402	38	,	,	PUNCT
ftr-429	402	39	1987	1987	NUM
ftr-429	402	40	)	)	PUNCT
ftr-429	402	41	.	.	PUNCT
ftr-429	403	1	46	46	NUM
ftr-429	403	2	.	.	PUNCT
ftr-429	403	3	section	section	PROPN
ftr-429	403	4	461(h	461(h	PROPN
ftr-429	403	5	)	)	PUNCT
ftr-429	403	6	was	be	AUX
ftr-429	403	7	created	create	VERB
ftr-429	403	8	in	in	ADP
ftr-429	403	9	the	the	DET
ftr-429	403	10	deficit	deficit	NOUN
ftr-429	403	11	reduction	reduction	NOUN
ftr-429	403	12	act	act	NOUN
ftr-429	403	13	of	of	ADP
ftr-429	403	14	1984	1984	NUM
ftr-429	403	15	,	,	PUNCT
ftr-429	403	16	§	§	PROPN
ftr-429	403	17	91	91	NUM
ftr-429	403	18	,	,	PUNCT
ftr-429	403	19	26	26	NUM
ftr-429	403	20	u.s.c	u.s.c	ADJ
ftr-429	403	21	.	.	PUNCT
ftr-429	404	1	§	§	PROPN
ftr-429	404	2	461(h	461(h	PROPN
ftr-429	404	3	)	)	PUNCT
ftr-429	404	4	.	.	PUNCT
ftr-429	405	1	47	47	NUM
ftr-429	405	2	.	.	PUNCT
ftr-429	406	1	the	the	DET
ftr-429	406	2	early	early	ADJ
ftr-429	406	3	history	history	NOUN
ftr-429	406	4	of	of	ADP
ftr-429	406	5	income	income	NOUN
ftr-429	406	6	tax	tax	NOUN
ftr-429	406	7	accounting	accounting	NOUN
ftr-429	406	8	methods	method	NOUN
ftr-429	406	9	was	be	AUX
ftr-429	406	10	summarized	summarize	VERB
ftr-429	406	11	by	by	ADP
ftr-429	406	12	the	the	DET
ftr-429	406	13	solicitor	solicitor	PROPN
ftr-429	406	14	general	general	PROPN
ftr-429	406	15	in	in	ADP
ftr-429	406	16	united	united	PROPN
ftr-429	406	17	states	states	PROPN
ftr-429	406	18	v.	v.	PROPN
ftr-429	406	19	anderson	anderson	PROPN
ftr-429	406	20	,	,	PUNCT
ftr-429	406	21	269	269	NUM
ftr-429	406	22	u.s	u.s	PROPN
ftr-429	406	23	.	.	PROPN
ftr-429	406	24	422,423	422,423	NUM
ftr-429	406	25	-	-	SYM
ftr-429	406	26	25	25	NUM
ftr-429	406	27	(	(	PUNCT
ftr-429	406	28	1926	1926	NUM
ftr-429	406	29	)	)	PUNCT
ftr-429	406	30	.	.	PUNCT
ftr-429	407	1	48	48	NUM
ftr-429	407	2	.	.	PUNCT
ftr-429	408	1	i	i	PRON
ftr-429	408	2	d.	d.	PROPN
ftr-429	408	3	20011	20011	NUM
ftr-429	408	4	florida	florida	PROPN
ftr-429	408	5	tax	tax	PROPN
ftr-429	408	6	review	review	NOUN
ftr-429	408	7	the	the	DET
ftr-429	408	8	supreme	supreme	PROPN
ftr-429	408	9	court	court	PROPN
ftr-429	408	10	first	first	ADV
ftr-429	408	11	considered	consider	VERB
ftr-429	408	12	the	the	DET
ftr-429	408	13	problems	problem	NOUN
ftr-429	408	14	of	of	ADP
ftr-429	408	15	accrual	accrual	ADJ
ftr-429	408	16	method	method	NOUN
ftr-429	408	17	tax	tax	NOUN
ftr-429	408	18	accounting	accounting	NOUN
ftr-429	408	19	in	in	ADP
ftr-429	408	20	united	united	PROPN
ftr-429	408	21	states	states	PROPN
ftr-429	408	22	v.	v.	CCONJ
ftr-429	408	23	anderson.49	anderson.49	PROPN
ftr-429	408	24	in	in	ADP
ftr-429	408	25	anderson	anderson	PROPN
ftr-429	408	26	,	,	PUNCT
ftr-429	408	27	a	a	DET
ftr-429	408	28	munitions	munition	NOUN
ftr-429	408	29	manufacturer	manufacturer	NOUN
ftr-429	408	30	kept	keep	VERB
ftr-429	408	31	its	its	PRON
ftr-429	408	32	books	book	NOUN
ftr-429	408	33	and	and	CCONJ
ftr-429	408	34	reported	report	VERB
ftr-429	408	35	its	its	PRON
ftr-429	408	36	taxes	taxis	NOUN
ftr-429	408	37	under	under	ADP
ftr-429	408	38	the	the	DET
ftr-429	408	39	accrual	accrual	ADJ
ftr-429	408	40	method	method	NOUN
ftr-429	408	41	.	.	PUNCT
ftr-429	409	1	the	the	DET
ftr-429	409	2	manufacturer	manufacturer	NOUN
ftr-429	409	3	deducted	deduct	VERB
ftr-429	409	4	a	a	DET
ftr-429	409	5	munitions	munition	NOUN
ftr-429	409	6	excise	excise	NOUN
ftr-429	409	7	tax	tax	NOUN
ftr-429	409	8	,	,	PUNCT
ftr-429	409	9	which	which	PRON
ftr-429	409	10	it	it	PRON
ftr-429	409	11	had	have	AUX
ftr-429	409	12	paid	pay	VERB
ftr-429	409	13	in	in	ADP
ftr-429	409	14	1917	1917	NUM
ftr-429	409	15	,	,	PUNCT
ftr-429	409	16	from	from	ADP
ftr-429	409	17	its	its	PRON
ftr-429	409	18	1917	1917	NUM
ftr-429	409	19	income	income	NOUN
ftr-429	409	20	.	.	PUNCT
ftr-429	410	1	the	the	DET
ftr-429	410	2	government	government	NOUN
ftr-429	410	3	argued	argue	VERB
ftr-429	410	4	that	that	SCONJ
ftr-429	410	5	under	under	ADP
ftr-429	410	6	the	the	DET
ftr-429	410	7	accrual	accrual	ADJ
ftr-429	410	8	method	method	NOUN
ftr-429	410	9	employed	employ	VERB
ftr-429	410	10	by	by	ADP
ftr-429	410	11	the	the	DET
ftr-429	410	12	manufacturer	manufacturer	NOUN
ftr-429	410	13	in	in	ADP
ftr-429	410	14	accounting	account	VERB
ftr-429	410	15	for	for	ADP
ftr-429	410	16	all	all	DET
ftr-429	410	17	other	other	ADJ
ftr-429	410	18	items	item	NOUN
ftr-429	410	19	of	of	ADP
ftr-429	410	20	income	income	NOUN
ftr-429	410	21	and	and	CCONJ
ftr-429	410	22	expense	expense	NOUN
ftr-429	410	23	,	,	PUNCT
ftr-429	410	24	the	the	DET
ftr-429	410	25	taxes	taxis	NOUN
ftr-429	410	26	should	should	AUX
ftr-429	410	27	have	have	AUX
ftr-429	410	28	been	be	AUX
ftr-429	410	29	deducted	deduct	VERB
ftr-429	410	30	in	in	ADP
ftr-429	410	31	1916	1916	NUM
ftr-429	410	32	,	,	PUNCT
ftr-429	410	33	because	because	SCONJ
ftr-429	410	34	the	the	DET
ftr-429	410	35	taxes	taxis	NOUN
ftr-429	410	36	were	be	AUX
ftr-429	410	37	computed	compute	VERB
ftr-429	410	38	on	on	ADP
ftr-429	410	39	1916	1916	NUM
ftr-429	410	40	sales	sale	NOUN
ftr-429	410	41	.	.	PUNCT
ftr-429	411	1	the	the	DET
ftr-429	411	2	issue	issue	NOUN
ftr-429	411	3	in	in	ADP
ftr-429	411	4	the	the	DET
ftr-429	411	5	case	case	NOUN
ftr-429	411	6	was	be	AUX
ftr-429	411	7	when	when	SCONJ
ftr-429	411	8	the	the	DET
ftr-429	411	9	excise	excise	NOUN
ftr-429	411	10	taxes	taxis	NOUN
ftr-429	411	11	"	"	PUNCT
ftr-429	411	12	accrued	accrue	VERB
ftr-429	411	13	.	.	PUNCT
ftr-429	411	14	"	"	PUNCT
ftr-429	412	1	in	in	ADP
ftr-429	412	2	deciding	decide	VERB
ftr-429	412	3	that	that	SCONJ
ftr-429	412	4	the	the	DET
ftr-429	412	5	excise	excise	NOUN
ftr-429	412	6	taxes	taxis	NOUN
ftr-429	412	7	accrued	accrue	VERB
ftr-429	412	8	in	in	ADP
ftr-429	412	9	1916	1916	NUM
ftr-429	412	10	,	,	PUNCT
ftr-429	412	11	the	the	DET
ftr-429	412	12	supreme	supreme	PROPN
ftr-429	412	13	court	court	PROPN
ftr-429	412	14	announced	announce	VERB
ftr-429	412	15	what	what	PRON
ftr-429	412	16	has	have	AUX
ftr-429	412	17	become	become	AUX
ftr-429	412	18	known	know	VERB
ftr-429	412	19	as	as	ADP
ftr-429	412	20	the	the	DET
ftr-429	412	21	"	"	PUNCT
ftr-429	412	22	all	all	DET
ftr-429	412	23	events	event	NOUN
ftr-429	412	24	"	"	PUNCT
ftr-429	412	25	test	test	NOUN
ftr-429	412	26	for	for	ADP
ftr-429	412	27	accrual	accrual	ADJ
ftr-429	412	28	of	of	ADP
ftr-429	412	29	income	income	NOUN
ftr-429	412	30	and	and	CCONJ
ftr-429	412	31	expenses	expense	VERB
ftr-429	412	32	a	a	DET
ftr-429	412	33	test	test	NOUN
ftr-429	412	34	which	which	PRON
ftr-429	412	35	would	would	AUX
ftr-429	412	36	be	be	AUX
ftr-429	412	37	used	use	VERB
ftr-429	412	38	without	without	ADP
ftr-429	412	39	substantial	substantial	ADJ
ftr-429	412	40	change	change	NOUN
ftr-429	412	41	for	for	ADP
ftr-429	412	42	the	the	DET
ftr-429	412	43	next	next	ADJ
ftr-429	412	44	60	60	NUM
ftr-429	412	45	years	year	NOUN
ftr-429	412	46	:	:	PUNCT
ftr-429	412	47	[	[	X
ftr-429	412	48	i]n	i]n	PRON
ftr-429	412	49	advance	advance	NOUN
ftr-429	412	50	of	of	ADP
ftr-429	412	51	the	the	DET
ftr-429	412	52	assessment	assessment	NOUN
ftr-429	412	53	of	of	ADP
ftr-429	412	54	a	a	DET
ftr-429	412	55	tax	tax	NOUN
ftr-429	412	56	,	,	PUNCT
ftr-429	412	57	all	all	DET
ftr-429	412	58	the	the	DET
ftr-429	412	59	events	event	NOUN
ftr-429	412	60	may	may	AUX
ftr-429	412	61	occur	occur	VERB
ftr-429	412	62	which	which	PRON
ftr-429	412	63	fix	fix	VERB
ftr-429	412	64	the	the	DET
ftr-429	412	65	amount	amount	NOUN
ftr-429	412	66	of	of	ADP
ftr-429	412	67	the	the	DET
ftr-429	412	68	[	[	NOUN
ftr-429	412	69	excise	excise	NOUN
ftr-429	412	70	]	]	PUNCT
ftr-429	412	71	tax	tax	NOUN
ftr-429	412	72	and	and	CCONJ
ftr-429	412	73	determine	determine	VERB
ftr-429	412	74	the	the	DET
ftr-429	412	75	liability	liability	NOUN
ftr-429	412	76	of	of	ADP
ftr-429	412	77	the	the	DET
ftr-429	412	78	taxpayer	taxpayer	NOUN
ftr-429	412	79	to	to	PART
ftr-429	412	80	pay	pay	VERB
ftr-429	412	81	it	it	PRON
ftr-429	412	82	.	.	PUNCT
ftr-429	413	1	in	in	ADP
ftr-429	413	2	this	this	DET
ftr-429	413	3	respect	respect	NOUN
ftr-429	413	4	,	,	PUNCT
ftr-429	413	5	for	for	ADP
ftr-429	413	6	purposes	purpose	NOUN
ftr-429	413	7	of	of	ADP
ftr-429	413	8	accounting	accounting	NOUN
ftr-429	413	9	and	and	CCONJ
ftr-429	413	10	of	of	ADP
ftr-429	413	11	ascertaining	ascertain	VERB
ftr-429	413	12	true	true	ADJ
ftr-429	413	13	income	income	NOUN
ftr-429	413	14	for	for	ADP
ftr-429	413	15	a	a	DET
ftr-429	413	16	given	give	VERB
ftr-429	413	17	accounting	accounting	NOUN
ftr-429	413	18	period	period	NOUN
ftr-429	413	19	,	,	PUNCT
ftr-429	413	20	the	the	DET
ftr-429	413	21	munitions	munition	NOUN
ftr-429	413	22	tax	tax	NOUN
ftr-429	413	23	here	here	ADV
ftr-429	413	24	in	in	ADP
ftr-429	413	25	question	question	NOUN
ftr-429	413	26	did	do	AUX
ftr-429	413	27	not	not	PART
ftr-429	413	28	stand	stand	VERB
ftr-429	413	29	on	on	ADP
ftr-429	413	30	any	any	DET
ftr-429	413	31	different	different	ADJ
ftr-429	413	32	footing	footing	NOUN
ftr-429	413	33	than	than	ADP
ftr-429	413	34	other	other	ADJ
ftr-429	413	35	accrued	accrue	VERB
ftr-429	413	36	expenses	expense	NOUN
ftr-429	413	37	appearing	appear	VERB
ftr-429	413	38	on	on	ADP
ftr-429	413	39	appellee	appellee	PROPN
ftr-429	413	40	's	's	PART
ftr-429	413	41	books.5	books.5	NOUN
ftr-429	413	42	"	"	PUNCT
ftr-429	413	43	there	there	PRON
ftr-429	413	44	were	be	VERB
ftr-429	413	45	few	few	ADJ
ftr-429	413	46	statutory	statutory	ADJ
ftr-429	413	47	changes	change	NOUN
ftr-429	413	48	in	in	ADP
ftr-429	413	49	accrual	accrual	ADJ
ftr-429	413	50	method	method	NOUN
ftr-429	413	51	rules	rule	NOUN
ftr-429	413	52	between	between	ADP
ftr-429	413	53	1919	1919	NUM
ftr-429	413	54	and	and	CCONJ
ftr-429	413	55	1985	1985	NUM
ftr-429	413	56	.	.	PUNCT
ftr-429	414	1	while	while	SCONJ
ftr-429	414	2	the	the	DET
ftr-429	414	3	sections	section	NOUN
ftr-429	414	4	were	be	AUX
ftr-429	414	5	renumbered	renumbere	VERB
ftr-429	414	6	,	,	PUNCT
ftr-429	414	7	the	the	DET
ftr-429	414	8	basic	basic	ADJ
ftr-429	414	9	rules	rule	NOUN
ftr-429	414	10	were	be	AUX
ftr-429	414	11	(	(	PUNCT
ftr-429	414	12	1	1	NUM
ftr-429	414	13	)	)	PUNCT
ftr-429	414	14	section	section	NOUN
ftr-429	414	15	446(a	446(a	NUM
ftr-429	414	16	)	)	PUNCT
ftr-429	414	17	,	,	PUNCT
ftr-429	414	18	which	which	PRON
ftr-429	414	19	allows	allow	VERB
ftr-429	414	20	a	a	DET
ftr-429	414	21	taxpayer	taxpayer	NOUN
ftr-429	414	22	to	to	PART
ftr-429	414	23	use	use	VERB
ftr-429	414	24	the	the	DET
ftr-429	414	25	method	method	NOUN
ftr-429	414	26	of	of	ADP
ftr-429	414	27	accounting	accounting	NOUN
ftr-429	414	28	regularly	regularly	ADV
ftr-429	414	29	used	use	VERB
ftr-429	414	30	in	in	ADP
ftr-429	414	31	computing	compute	VERB
ftr-429	414	32	income	income	NOUN
ftr-429	414	33	on	on	ADP
ftr-429	414	34	the	the	DET
ftr-429	414	35	taxpayer	taxpayer	NOUN
ftr-429	414	36	's	's	PART
ftr-429	414	37	books	book	NOUN
ftr-429	414	38	,	,	PUNCT
ftr-429	414	39	(	(	PUNCT
ftr-429	414	40	2	2	NUM
ftr-429	414	41	)	)	PUNCT
ftr-429	414	42	section	section	NOUN
ftr-429	414	43	446(b	446(b	PROPN
ftr-429	414	44	)	)	PUNCT
ftr-429	414	45	,	,	PUNCT
ftr-429	414	46	which	which	PRON
ftr-429	414	47	allows	allow	VERB
ftr-429	414	48	the	the	DET
ftr-429	414	49	commissioner	commissioner	NOUN
ftr-429	414	50	to	to	PART
ftr-429	414	51	reject	reject	VERB
ftr-429	414	52	a	a	DET
ftr-429	414	53	method	method	NOUN
ftr-429	414	54	of	of	ADP
ftr-429	414	55	accounting	accounting	NOUN
ftr-429	414	56	which	which	PRON
ftr-429	414	57	does	do	AUX
ftr-429	414	58	not	not	PART
ftr-429	414	59	clearly	clearly	ADV
ftr-429	414	60	reflect	reflect	VERB
ftr-429	414	61	income	income	NOUN
ftr-429	414	62	,	,	PUNCT
ftr-429	414	63	and	and	CCONJ
ftr-429	414	64	(	(	PUNCT
ftr-429	414	65	3	3	X
ftr-429	414	66	)	)	PUNCT
ftr-429	414	67	section	section	NOUN
ftr-429	414	68	461	461	NUM
ftr-429	414	69	(	(	PUNCT
ftr-429	414	70	a	a	NOUN
ftr-429	414	71	)	)	PUNCT
ftr-429	414	72	,	,	PUNCT
ftr-429	414	73	which	which	PRON
ftr-429	414	74	allows	allow	VERB
ftr-429	414	75	the	the	DET
ftr-429	414	76	taxpayer	taxpayer	NOUN
ftr-429	414	77	to	to	PART
ftr-429	414	78	take	take	VERB
ftr-429	414	79	a	a	DET
ftr-429	414	80	deduction	deduction	NOUN
ftr-429	414	81	in	in	ADP
ftr-429	414	82	the	the	DET
ftr-429	414	83	proper	proper	ADJ
ftr-429	414	84	tax	tax	NOUN
ftr-429	414	85	year	year	NOUN
ftr-429	414	86	under	under	ADP
ftr-429	414	87	the	the	DET
ftr-429	414	88	taxpayer	taxpayer	NOUN
ftr-429	414	89	's	's	PART
ftr-429	414	90	method	method	NOUN
ftr-429	414	91	of	of	ADP
ftr-429	414	92	accounting	accounting	NOUN
ftr-429	414	93	used	use	VERB
ftr-429	414	94	to	to	PART
ftr-429	414	95	compute	compute	VERB
ftr-429	414	96	taxable	taxable	ADJ
ftr-429	414	97	income	income	NOUN
ftr-429	414	98	.	.	PUNCT
ftr-429	415	1	2	2	X
ftr-429	415	2	.	.	X
ftr-429	415	3	the	the	DET
ftr-429	415	4	time	time	NOUN
ftr-429	415	5	value	value	NOUN
ftr-429	415	6	of	of	ADP
ftr-429	415	7	money	money	NOUN
ftr-429	415	8	problem.-under	problem.-under	NOUN
ftr-429	415	9	a	a	DET
ftr-429	415	10	strict	strict	ADJ
ftr-429	415	11	interpretation	interpretation	NOUN
ftr-429	415	12	of	of	ADP
ftr-429	415	13	the	the	DET
ftr-429	415	14	"	"	PUNCT
ftr-429	415	15	all	all	DET
ftr-429	415	16	events	event	NOUN
ftr-429	415	17	test	test	VERB
ftr-429	415	18	,	,	PUNCT
ftr-429	415	19	"	"	PUNCT
ftr-429	415	20	a	a	DET
ftr-429	415	21	structured	structured	ADJ
ftr-429	415	22	settlement	settlement	NOUN
ftr-429	415	23	would	would	AUX
ftr-429	415	24	be	be	AUX
ftr-429	415	25	deductible	deductible	ADJ
ftr-429	415	26	at	at	ADP
ftr-429	415	27	its	its	PRON
ftr-429	415	28	face	face	NOUN
ftr-429	415	29	amount	amount	NOUN
ftr-429	415	30	,	,	PUNCT
ftr-429	415	31	even	even	ADV
ftr-429	415	32	though	though	SCONJ
ftr-429	415	33	the	the	DET
ftr-429	415	34	payments	payment	NOUN
ftr-429	415	35	may	may	AUX
ftr-429	415	36	be	be	AUX
ftr-429	415	37	made	make	VERB
ftr-429	415	38	over	over	ADP
ftr-429	415	39	a	a	DET
ftr-429	415	40	long	long	ADJ
ftr-429	415	41	period	period	NOUN
ftr-429	415	42	of	of	ADP
ftr-429	415	43	time	time	NOUN
ftr-429	415	44	without	without	ADP
ftr-429	415	45	stated	state	VERB
ftr-429	415	46	interest	interest	NOUN
ftr-429	415	47	.	.	PUNCT
ftr-429	416	1	the	the	DET
ftr-429	416	2	"	"	PUNCT
ftr-429	416	3	all	all	DET
ftr-429	416	4	events	event	NOUN
ftr-429	416	5	test	test	NOUN
ftr-429	416	6	"	"	PUNCT
ftr-429	416	7	ignores	ignore	VERB
ftr-429	416	8	the	the	DET
ftr-429	416	9	time	time	NOUN
ftr-429	416	10	value	value	NOUN
ftr-429	416	11	of	of	ADP
ftr-429	416	12	money	money	NOUN
ftr-429	416	13	both	both	CCONJ
ftr-429	416	14	income	income	NOUN
ftr-429	416	15	and	and	CCONJ
ftr-429	416	16	expenses	expense	NOUN
ftr-429	416	17	are	be	AUX
ftr-429	416	18	recognized	recognize	VERB
ftr-429	416	19	when	when	SCONJ
ftr-429	416	20	accrued	accrue	VERB
ftr-429	416	21	,	,	PUNCT
ftr-429	416	22	rather	rather	ADV
ftr-429	416	23	than	than	ADP
ftr-429	416	24	when	when	SCONJ
ftr-429	416	25	received	receive	VERB
ftr-429	416	26	or	or	CCONJ
ftr-429	416	27	paid	pay	VERB
ftr-429	416	28	.	.	PUNCT
ftr-429	417	1	when	when	SCONJ
ftr-429	417	2	interest	interest	NOUN
ftr-429	417	3	which	which	PRON
ftr-429	417	4	could	could	AUX
ftr-429	417	5	be	be	AUX
ftr-429	417	6	earned	earn	VERB
ftr-429	417	7	on	on	ADP
ftr-429	417	8	the	the	DET
ftr-429	417	9	money	money	NOUN
ftr-429	417	10	is	be	AUX
ftr-429	417	11	taken	take	VERB
ftr-429	417	12	into	into	ADP
ftr-429	417	13	account	account	NOUN
ftr-429	417	14	,	,	PUNCT
ftr-429	417	15	the	the	DET
ftr-429	417	16	discounted	discount	VERB
ftr-429	417	17	present	present	ADJ
ftr-429	417	18	value	value	NOUN
ftr-429	417	19	of	of	ADP
ftr-429	417	20	this	this	DET
ftr-429	417	21	stream	stream	NOUN
ftr-429	417	22	of	of	ADP
ftr-429	417	23	payments	payment	NOUN
ftr-429	417	24	would	would	AUX
ftr-429	417	25	be	be	AUX
ftr-429	417	26	significantly	significantly	ADV
ftr-429	417	27	less	less	ADJ
ftr-429	417	28	than	than	ADP
ftr-429	417	29	the	the	DET
ftr-429	417	30	arithmetic	arithmetic	ADJ
ftr-429	417	31	sum	sum	NOUN
ftr-429	417	32	of	of	ADP
ftr-429	417	33	the	the	DET
ftr-429	417	34	payments	payment	NOUN
ftr-429	417	35	.	.	PUNCT
ftr-429	418	1	the	the	DET
ftr-429	418	2	first	first	ADJ
ftr-429	418	3	important	important	ADJ
ftr-429	418	4	case	case	NOUN
ftr-429	418	5	to	to	PART
ftr-429	418	6	recognize	recognize	VERB
ftr-429	418	7	the	the	DET
ftr-429	418	8	potential	potential	NOUN
ftr-429	418	9	for	for	ADP
ftr-429	418	10	present	present	ADJ
ftr-429	418	11	-	-	PUNCT
ftr-429	418	12	value	value	NOUN
ftr-429	418	13	abuseby	abuseby	ADV
ftr-429	418	14	accrual	accrual	ADJ
ftr-429	418	15	method	method	NOUN
ftr-429	418	16	taxpayers	taxpayer	NOUN
ftr-429	418	17	was	be	AUX
ftr-429	418	18	mooneyaircraft	mooneyaircraft	NOUN
ftr-429	418	19	,	,	PUNCT
ftr-429	418	20	inc	inc	PROPN
ftr-429	418	21	.	.	PROPN
ftr-429	419	1	v.	v.	PROPN
ftr-429	419	2	united	united	PROPN
ftr-429	419	3	states	states	PROPN
ftr-429	419	4	.	.	PUNCT
ftr-429	419	5	"	"	PUNCT
ftr-429	420	1	49	49	NUM
ftr-429	420	2	.	.	PUNCT
ftr-429	421	1	i	i	PRON
ftr-429	421	2	d.	d.	PROPN
ftr-429	421	3	50	50	NUM
ftr-429	421	4	.	.	PUNCT
ftr-429	422	1	i	i	PRON
ftr-429	422	2	d.	d.	PROPN
ftr-429	422	3	at	at	ADP
ftr-429	422	4	441	441	NUM
ftr-429	422	5	.	.	PUNCT
ftr-429	423	1	51	51	NUM
ftr-429	423	2	.	.	NOUN
ftr-429	423	3	420	420	NUM
ftr-429	423	4	f.2d	f.2d	SYM
ftr-429	423	5	400	400	NUM
ftr-429	423	6	(	(	PUNCT
ftr-429	423	7	5th	5th	ADJ
ftr-429	423	8	cir	cir	NOUN
ftr-429	423	9	.	.	PROPN
ftr-429	423	10	1969	1969	NUM
ftr-429	423	11	)	)	PUNCT
ftr-429	423	12	.	.	PUNCT
ftr-429	424	1	[	[	X
ftr-429	424	2	vol	vol	NOUN
ftr-429	424	3	.	.	PUNCT
ftr-429	424	4	5:3	5:3	NUM
ftr-429	424	5	avoiding	avoid	VERB
ftr-429	424	6	phantom	phantom	ADJ
ftr-429	424	7	income	income	NOUN
ftr-429	424	8	in	in	ADP
ftr-429	424	9	bankruptcy	bankruptcy	NOUN
ftr-429	424	10	in	in	ADP
ftr-429	424	11	mooney	mooney	PROPN
ftr-429	424	12	,	,	PUNCT
ftr-429	424	13	an	an	DET
ftr-429	424	14	aircraft	aircraft	NOUN
ftr-429	424	15	manufacturer	manufacturer	NOUN
ftr-429	424	16	sold	sell	VERB
ftr-429	424	17	its	its	PRON
ftr-429	424	18	aircraft	aircraft	NOUN
ftr-429	424	19	together	together	ADV
ftr-429	424	20	with	with	ADP
ftr-429	424	21	so	so	ADV
ftr-429	424	22	-	-	PUNCT
ftr-429	424	23	called	call	VERB
ftr-429	424	24	"	"	PUNCT
ftr-429	424	25	mooney	mooney	PROPN
ftr-429	424	26	bonds	bond	NOUN
ftr-429	424	27	"	"	PUNCT
ftr-429	424	28	redeemable	redeemable	NOUN
ftr-429	424	29	for	for	ADP
ftr-429	424	30	$	$	SYM
ftr-429	424	31	1,000	1,000	NUM
ftr-429	424	32	upon	upon	SCONJ
ftr-429	424	33	retirement	retirement	NOUN
ftr-429	424	34	of	of	ADP
ftr-429	424	35	the	the	DET
ftr-429	424	36	aircraft	aircraft	NOUN
ftr-429	424	37	.	.	PUNCT
ftr-429	425	1	the	the	DET
ftr-429	425	2	manufacturer	manufacturer	NOUN
ftr-429	425	3	sought	seek	VERB
ftr-429	425	4	to	to	PART
ftr-429	425	5	deduct	deduct	VERB
ftr-429	425	6	the	the	DET
ftr-429	425	7	entire	entire	ADJ
ftr-429	425	8	$	$	SYM
ftr-429	425	9	1,000	1,000	NUM
ftr-429	425	10	redemption	redemption	NOUN
ftr-429	425	11	price	price	NOUN
ftr-429	425	12	of	of	ADP
ftr-429	425	13	the	the	DET
ftr-429	425	14	bonds	bond	NOUN
ftr-429	425	15	upon	upon	SCONJ
ftr-429	425	16	issuance	issuance	NOUN
ftr-429	425	17	,	,	PUNCT
ftr-429	425	18	arguing	argue	VERB
ftr-429	425	19	that	that	SCONJ
ftr-429	425	20	under	under	ADP
ftr-429	425	21	the	the	DET
ftr-429	425	22	"	"	PUNCT
ftr-429	425	23	all	all	DET
ftr-429	425	24	events	event	NOUN
ftr-429	425	25	"	"	PUNCT
ftr-429	425	26	test	test	NOUN
ftr-429	425	27	the	the	DET
ftr-429	425	28	liability	liability	NOUN
ftr-429	425	29	had	have	AUX
ftr-429	425	30	accrued	accrue	VERB
ftr-429	425	31	,	,	PUNCT
ftr-429	425	32	and	and	CCONJ
ftr-429	425	33	the	the	DET
ftr-429	425	34	amount	amount	NOUN
ftr-429	425	35	of	of	ADP
ftr-429	425	36	the	the	DET
ftr-429	425	37	liability	liability	NOUN
ftr-429	425	38	could	could	AUX
ftr-429	425	39	then	then	ADV
ftr-429	425	40	be	be	AUX
ftr-429	425	41	determined	determine	VERB
ftr-429	425	42	with	with	ADP
ftr-429	425	43	reasonable	reasonable	ADJ
ftr-429	425	44	certainty	certainty	NOUN
ftr-429	425	45	.	.	PUNCT
ftr-429	426	1	the	the	DET
ftr-429	426	2	court	court	NOUN
ftr-429	426	3	agreed	agree	VERB
ftr-429	426	4	with	with	ADP
ftr-429	426	5	the	the	DET
ftr-429	426	6	manufacturer	manufacturer	NOUN
ftr-429	426	7	that	that	SCONJ
ftr-429	426	8	the	the	DET
ftr-429	426	9	"	"	PUNCT
ftr-429	426	10	all	all	DET
ftr-429	426	11	events	event	NOUN
ftr-429	426	12	"	"	PUNCT
ftr-429	426	13	test	test	NOUN
ftr-429	426	14	had	have	AUX
ftr-429	426	15	been	be	AUX
ftr-429	426	16	satisfied	satisfied	ADJ
ftr-429	426	17	because	because	SCONJ
ftr-429	426	18	the	the	DET
ftr-429	426	19	fact	fact	NOUN
ftr-429	426	20	and	and	CCONJ
ftr-429	426	21	amount	amount	NOUN
ftr-429	426	22	of	of	ADP
ftr-429	426	23	the	the	DET
ftr-429	426	24	liability	liability	NOUN
ftr-429	426	25	were	be	AUX
ftr-429	426	26	known	know	VERB
ftr-429	426	27	,	,	PUNCT
ftr-429	426	28	only	only	ADV
ftr-429	426	29	the	the	DET
ftr-429	426	30	timing	timing	NOUN
ftr-429	426	31	of	of	ADP
ftr-429	426	32	the	the	DET
ftr-429	426	33	liability	liability	NOUN
ftr-429	426	34	was	be	AUX
ftr-429	426	35	uncertain	uncertain	ADJ
ftr-429	426	36	.	.	PUNCT
ftr-429	427	1	but	but	CCONJ
ftr-429	427	2	the	the	DET
ftr-429	427	3	court	court	NOUN
ftr-429	427	4	also	also	ADV
ftr-429	427	5	accepted	accept	VERB
ftr-429	427	6	the	the	DET
ftr-429	427	7	government	government	NOUN
ftr-429	427	8	's	's	PART
ftr-429	427	9	argument	argument	NOUN
ftr-429	427	10	that	that	SCONJ
ftr-429	427	11	the	the	DET
ftr-429	427	12	manufacturer	manufacturer	NOUN
ftr-429	427	13	's	's	PART
ftr-429	427	14	method	method	NOUN
ftr-429	427	15	of	of	ADP
ftr-429	427	16	accounting	account	VERB
ftr-429	427	17	for	for	ADP
ftr-429	427	18	the	the	DET
ftr-429	427	19	bonds	bond	NOUN
ftr-429	427	20	did	do	AUX
ftr-429	427	21	not	not	PART
ftr-429	427	22	"	"	PUNCT
ftr-429	427	23	clearly	clearly	ADV
ftr-429	427	24	reflect	reflect	VERB
ftr-429	427	25	income	income	NOUN
ftr-429	427	26	"	"	PUNCT
ftr-429	427	27	within	within	ADP
ftr-429	427	28	the	the	DET
ftr-429	427	29	meaning	meaning	NOUN
ftr-429	427	30	of	of	ADP
ftr-429	427	31	section	section	NOUN
ftr-429	427	32	446(b	446(b	PROPN
ftr-429	427	33	)	)	PUNCT
ftr-429	427	34	,	,	PUNCT
ftr-429	427	35	because	because	SCONJ
ftr-429	427	36	the	the	DET
ftr-429	427	37	manufacturer	manufacturer	NOUN
ftr-429	427	38	would	would	AUX
ftr-429	427	39	not	not	PART
ftr-429	427	40	be	be	AUX
ftr-429	427	41	called	call	VERB
ftr-429	427	42	upon	upon	SCONJ
ftr-429	427	43	to	to	PART
ftr-429	427	44	redeem	redeem	VERB
ftr-429	427	45	the	the	DET
ftr-429	427	46	bonds	bond	NOUN
ftr-429	427	47	for	for	ADP
ftr-429	427	48	many	many	ADJ
ftr-429	427	49	years	year	NOUN
ftr-429	427	50	.	.	PUNCT
ftr-429	428	1	the	the	DET
ftr-429	428	2	court	court	NOUN
ftr-429	428	3	reasoned	reason	VERB
ftr-429	428	4	that	that	SCONJ
ftr-429	428	5	it	it	PRON
ftr-429	428	6	would	would	AUX
ftr-429	428	7	be	be	AUX
ftr-429	428	8	unfair	unfair	ADJ
ftr-429	428	9	to	to	PART
ftr-429	428	10	allow	allow	VERB
ftr-429	428	11	a	a	DET
ftr-429	428	12	current	current	ADJ
ftr-429	428	13	deduction	deduction	NOUN
ftr-429	428	14	for	for	ADP
ftr-429	428	15	a	a	DET
ftr-429	428	16	liability	liability	NOUN
ftr-429	428	17	that	that	PRON
ftr-429	428	18	would	would	AUX
ftr-429	428	19	not	not	PART
ftr-429	428	20	be	be	AUX
ftr-429	428	21	paid	pay	VERB
ftr-429	428	22	for	for	ADP
ftr-429	428	23	many	many	ADJ
ftr-429	428	24	years	year	NOUN
ftr-429	428	25	,	,	PUNCT
ftr-429	428	26	especially	especially	ADV
ftr-429	428	27	in	in	ADP
ftr-429	428	28	light	light	NOUN
ftr-429	428	29	of	of	ADP
ftr-429	428	30	the	the	DET
ftr-429	428	31	risk	risk	NOUN
ftr-429	428	32	that	that	SCONJ
ftr-429	428	33	mooney	mooney	PROPN
ftr-429	428	34	's	's	PART
ftr-429	428	35	future	future	ADJ
ftr-429	428	36	obligation	obligation	NOUN
ftr-429	428	37	might	might	AUX
ftr-429	428	38	never	never	ADV
ftr-429	428	39	be	be	AUX
ftr-429	428	40	paid	pay	VERB
ftr-429	428	41	due	due	ADP
ftr-429	428	42	to	to	ADP
ftr-429	428	43	insolvency.52	insolvency.52	VERB
ftr-429	428	44	therefore	therefore	ADV
ftr-429	428	45	,	,	PUNCT
ftr-429	428	46	the	the	DET
ftr-429	428	47	court	court	NOUN
ftr-429	428	48	did	do	AUX
ftr-429	428	49	not	not	PART
ftr-429	428	50	allow	allow	VERB
ftr-429	428	51	the	the	DET
ftr-429	428	52	manufacturer	manufacturer	NOUN
ftr-429	428	53	to	to	PART
ftr-429	428	54	deduct	deduct	VERB
ftr-429	428	55	any	any	DET
ftr-429	428	56	portion	portion	NOUN
ftr-429	428	57	of	of	ADP
ftr-429	428	58	the	the	DET
ftr-429	428	59	bond	bond	NOUN
ftr-429	428	60	liability	liability	NOUN
ftr-429	428	61	until	until	ADP
ftr-429	428	62	the	the	DET
ftr-429	428	63	year	year	NOUN
ftr-429	428	64	of	of	ADP
ftr-429	428	65	actual	actual	ADJ
ftr-429	428	66	payment	payment	NOUN
ftr-429	428	67	.	.	PUNCT
ftr-429	429	1	although	although	SCONJ
ftr-429	429	2	the	the	DET
ftr-429	429	3	mooney	mooney	PROPN
ftr-429	429	4	court	court	NOUN
ftr-429	429	5	was	be	AUX
ftr-429	429	6	correct	correct	ADJ
ftr-429	429	7	in	in	ADP
ftr-429	429	8	concluding	conclude	VERB
ftr-429	429	9	that	that	SCONJ
ftr-429	429	10	the	the	DET
ftr-429	429	11	deduction	deduction	NOUN
ftr-429	429	12	of	of	ADP
ftr-429	429	13	the	the	DET
ftr-429	429	14	full	full	ADJ
ftr-429	429	15	$	$	SYM
ftr-429	429	16	1,000	1,000	NUM
ftr-429	429	17	redemption	redemption	NOUN
ftr-429	429	18	price	price	NOUN
ftr-429	429	19	of	of	ADP
ftr-429	429	20	the	the	DET
ftr-429	429	21	bond	bond	NOUN
ftr-429	429	22	at	at	ADP
ftr-429	429	23	issuance	issuance	NOUN
ftr-429	429	24	did	do	AUX
ftr-429	429	25	not	not	PART
ftr-429	429	26	accurately	accurately	ADV
ftr-429	429	27	reflect	reflect	VERB
ftr-429	429	28	income	income	NOUN
ftr-429	429	29	,	,	PUNCT
ftr-429	429	30	the	the	DET
ftr-429	429	31	position	position	NOUN
ftr-429	429	32	adopted	adopt	VERB
ftr-429	429	33	by	by	ADP
ftr-429	429	34	the	the	DET
ftr-429	429	35	courtdisallowing	courtdisallowe	VERB
ftr-429	429	36	the	the	DET
ftr-429	429	37	deduction	deduction	NOUN
ftr-429	429	38	until	until	SCONJ
ftr-429	429	39	payment	payment	NOUN
ftr-429	429	40	is	be	AUX
ftr-429	429	41	subject	subject	ADJ
ftr-429	429	42	to	to	ADP
ftr-429	429	43	the	the	DET
ftr-429	429	44	same	same	ADJ
ftr-429	429	45	criticism	criticism	NOUN
ftr-429	429	46	.	.	PUNCT
ftr-429	430	1	to	to	PART
ftr-429	430	2	correctly	correctly	ADV
ftr-429	430	3	analyze	analyze	VERB
ftr-429	430	4	any	any	DET
ftr-429	430	5	deferred	deferred	ADJ
ftr-429	430	6	payment	payment	NOUN
ftr-429	430	7	problem	problem	NOUN
ftr-429	430	8	,	,	PUNCT
ftr-429	430	9	it	it	PRON
ftr-429	430	10	is	be	AUX
ftr-429	430	11	necessary	necessary	ADJ
ftr-429	430	12	to	to	PART
ftr-429	430	13	properly	properly	ADV
ftr-429	430	14	separate	separate	VERB
ftr-429	430	15	the	the	DET
ftr-429	430	16	investment	investment	NOUN
ftr-429	430	17	component	component	NOUN
ftr-429	430	18	of	of	ADP
ftr-429	430	19	the	the	DET
ftr-429	430	20	transaction	transaction	NOUN
ftr-429	430	21	involving	involve	VERB
ftr-429	430	22	imputed	impute	VERB
ftr-429	430	23	interest	interest	NOUN
ftr-429	430	24	.	.	PUNCT
ftr-429	431	1	in	in	ADP
ftr-429	431	2	the	the	DET
ftr-429	431	3	mooney	mooney	PROPN
ftr-429	431	4	case	case	NOUN
ftr-429	431	5	,	,	PUNCT
ftr-429	431	6	the	the	DET
ftr-429	431	7	purchaser	purchaser	NOUN
ftr-429	431	8	of	of	ADP
ftr-429	431	9	the	the	DET
ftr-429	431	10	aircraft	aircraft	NOUN
ftr-429	431	11	bought	buy	VERB
ftr-429	431	12	more	more	ADJ
ftr-429	431	13	than	than	ADP
ftr-429	431	14	just	just	ADV
ftr-429	431	15	an	an	DET
ftr-429	431	16	aircraft	aircraft	NOUN
ftr-429	431	17	.	.	PUNCT
ftr-429	432	1	the	the	DET
ftr-429	432	2	purchaser	purchaser	NOUN
ftr-429	432	3	bought	buy	VERB
ftr-429	432	4	both	both	CCONJ
ftr-429	432	5	an	an	DET
ftr-429	432	6	aircraft	aircraft	NOUN
ftr-429	432	7	and	and	CCONJ
ftr-429	432	8	a	a	DET
ftr-429	432	9	bond	bond	NOUN
ftr-429	432	10	.	.	PUNCT
ftr-429	433	1	as	as	ADP
ftr-429	433	2	a	a	DET
ftr-429	433	3	matter	matter	NOUN
ftr-429	433	4	of	of	ADP
ftr-429	433	5	economics	economic	NOUN
ftr-429	433	6	,	,	PUNCT
ftr-429	433	7	seller	seller	NOUN
ftr-429	433	8	did	do	AUX
ftr-429	433	9	not	not	PART
ftr-429	433	10	give	give	VERB
ftr-429	433	11	the	the	DET
ftr-429	433	12	bond	bond	NOUN
ftr-429	433	13	away	away	ADV
ftr-429	433	14	for	for	ADP
ftr-429	433	15	free	free	ADJ
ftr-429	433	16	the	the	DET
ftr-429	433	17	cost	cost	NOUN
ftr-429	433	18	to	to	ADP
ftr-429	433	19	seller	seller	NOUN
ftr-429	433	20	of	of	ADP
ftr-429	433	21	the	the	DET
ftr-429	433	22	bond	bond	NOUN
ftr-429	433	23	(	(	PUNCT
ftr-429	433	24	and	and	CCONJ
ftr-429	433	25	possibly	possibly	ADV
ftr-429	433	26	a	a	DET
ftr-429	433	27	profit	profit	NOUN
ftr-429	433	28	component	component	NOUN
ftr-429	433	29	as	as	ADV
ftr-429	433	30	well	well	ADV
ftr-429	433	31	)	)	PUNCT
ftr-429	433	32	was	be	AUX
ftr-429	433	33	included	include	VERB
ftr-429	433	34	in	in	ADP
ftr-429	433	35	the	the	DET
ftr-429	433	36	purchase	purchase	NOUN
ftr-429	433	37	price	price	NOUN
ftr-429	433	38	.	.	PUNCT
ftr-429	434	1	a	a	DET
ftr-429	434	2	bond	bond	NOUN
ftr-429	434	3	is	be	AUX
ftr-429	434	4	evidence	evidence	NOUN
ftr-429	434	5	of	of	ADP
ftr-429	434	6	a	a	DET
ftr-429	434	7	loan	loan	NOUN
ftr-429	434	8	the	the	DET
ftr-429	434	9	purchaser	purchaser	NOUN
ftr-429	434	10	pays	pay	VERB
ftr-429	434	11	the	the	DET
ftr-429	434	12	issuer	issuer	ADJ
ftr-429	434	13	money	money	NOUN
ftr-429	434	14	in	in	ADP
ftr-429	434	15	return	return	NOUN
ftr-429	434	16	for	for	ADP
ftr-429	434	17	the	the	DET
ftr-429	434	18	issuer	issuer	NOUN
ftr-429	434	19	's	's	PART
ftr-429	434	20	promise	promise	NOUN
ftr-429	434	21	to	to	PART
ftr-429	434	22	repay	repay	VERB
ftr-429	434	23	a	a	DET
ftr-429	434	24	greater	great	ADJ
ftr-429	434	25	sum	sum	NOUN
ftr-429	434	26	upon	upon	SCONJ
ftr-429	434	27	maturity	maturity	NOUN
ftr-429	434	28	(	(	PUNCT
ftr-429	434	29	in	in	ADP
ftr-429	434	30	the	the	DET
ftr-429	434	31	case	case	NOUN
ftr-429	434	32	of	of	ADP
ftr-429	434	33	mooney	mooney	PROPN
ftr-429	434	34	upon	upon	SCONJ
ftr-429	434	35	retirement	retirement	NOUN
ftr-429	434	36	of	of	ADP
ftr-429	434	37	the	the	DET
ftr-429	434	38	aircraft).53	aircraft).53	NOUN
ftr-429	434	39	if	if	SCONJ
ftr-429	434	40	instead	instead	ADV
ftr-429	434	41	of	of	ADP
ftr-429	434	42	lumping	lump	VERB
ftr-429	434	43	the	the	DET
ftr-429	434	44	two	two	NUM
ftr-429	434	45	transactions	transaction	NOUN
ftr-429	434	46	together	together	ADV
ftr-429	434	47	,	,	PUNCT
ftr-429	434	48	the	the	DET
ftr-429	434	49	seller	seller	NOUN
ftr-429	434	50	in	in	ADP
ftr-429	434	51	mooney	mooney	PROPN
ftr-429	434	52	had	have	AUX
ftr-429	434	53	sold	sell	VERB
ftr-429	434	54	the	the	DET
ftr-429	434	55	aircraft	aircraft	NOUN
ftr-429	434	56	for	for	ADP
ftr-429	434	57	a	a	DET
ftr-429	434	58	lower	low	ADJ
ftr-429	434	59	price	price	NOUN
ftr-429	434	60	without	without	ADP
ftr-429	434	61	the	the	DET
ftr-429	434	62	bond	bond	NOUN
ftr-429	434	63	,	,	PUNCT
ftr-429	434	64	and	and	CCONJ
ftr-429	434	65	in	in	ADP
ftr-429	434	66	a	a	DET
ftr-429	434	67	separate	separate	ADJ
ftr-429	434	68	document	document	NOUN
ftr-429	434	69	had	have	AUX
ftr-429	434	70	borrowed	borrow	VERB
ftr-429	434	71	the	the	DET
ftr-429	434	72	discounted	discount	VERB
ftr-429	434	73	present	present	ADJ
ftr-429	434	74	value	value	NOUN
ftr-429	434	75	of	of	ADP
ftr-429	434	76	the	the	DET
ftr-429	434	77	bond	bond	NOUN
ftr-429	434	78	in	in	ADP
ftr-429	434	79	return	return	NOUN
ftr-429	434	80	for	for	ADP
ftr-429	434	81	a	a	DET
ftr-429	434	82	promise	promise	NOUN
ftr-429	434	83	to	to	PART
ftr-429	434	84	pay	pay	VERB
ftr-429	434	85	the	the	DET
ftr-429	434	86	face	face	NOUN
ftr-429	434	87	amount	amount	NOUN
ftr-429	434	88	of	of	ADP
ftr-429	434	89	the	the	DET
ftr-429	434	90	52	52	NUM
ftr-429	434	91	.	.	PUNCT
ftr-429	435	1	i	i	PRON
ftr-429	435	2	d.	d.	PROPN
ftr-429	435	3	at	at	ADP
ftr-429	435	4	410	410	NUM
ftr-429	435	5	.	.	PUNCT
ftr-429	436	1	53	53	NUM
ftr-429	436	2	.	.	PUNCT
ftr-429	437	1	the	the	DET
ftr-429	437	2	mooney	mooney	PROPN
ftr-429	437	3	court	court	NOUN
ftr-429	437	4	used	use	VERB
ftr-429	437	5	the	the	DET
ftr-429	437	6	term	term	NOUN
ftr-429	437	7	"	"	PUNCT
ftr-429	437	8	bond	bond	NOUN
ftr-429	437	9	"	"	PUNCT
ftr-429	437	10	in	in	ADP
ftr-429	437	11	its	its	PRON
ftr-429	437	12	colloquial	colloquial	ADJ
ftr-429	437	13	sense	sense	NOUN
ftr-429	437	14	to	to	PART
ftr-429	437	15	mean	mean	VERB
ftr-429	437	16	a	a	DET
ftr-429	437	17	document	document	NOUN
ftr-429	437	18	evidencing	evidence	VERB
ftr-429	437	19	an	an	DET
ftr-429	437	20	obligation	obligation	NOUN
ftr-429	437	21	to	to	PART
ftr-429	437	22	pay	pay	VERB
ftr-429	437	23	a	a	DET
ftr-429	437	24	specific	specific	ADJ
ftr-429	437	25	amount	amount	NOUN
ftr-429	437	26	at	at	ADP
ftr-429	437	27	a	a	DET
ftr-429	437	28	specific	specific	ADJ
ftr-429	437	29	time	time	NOUN
ftr-429	437	30	or	or	CCONJ
ftr-429	437	31	upon	upon	SCONJ
ftr-429	437	32	the	the	DET
ftr-429	437	33	occurrence	occurrence	NOUN
ftr-429	437	34	of	of	ADP
ftr-429	437	35	a	a	DET
ftr-429	437	36	particular	particular	ADJ
ftr-429	437	37	event	event	NOUN
ftr-429	437	38	.	.	PUNCT
ftr-429	438	1	see	see	VERB
ftr-429	438	2	§	§	PROPN
ftr-429	438	3	171(d	171(d	PROPN
ftr-429	438	4	)	)	PUNCT
ftr-429	438	5	(	(	PUNCT
ftr-429	438	6	defining	define	VERB
ftr-429	438	7	"	"	PUNCT
ftr-429	438	8	bond	bond	NOUN
ftr-429	438	9	"	"	PUNCT
ftr-429	438	10	for	for	ADP
ftr-429	438	11	purposes	purpose	NOUN
ftr-429	438	12	of	of	ADP
ftr-429	438	13	§	§	PROPN
ftr-429	438	14	171	171	NUM
ftr-429	438	15	as	as	ADP
ftr-429	438	16	a	a	DET
ftr-429	438	17	"	"	PUNCT
ftr-429	438	18	bond	bond	NOUN
ftr-429	438	19	,	,	PUNCT
ftr-429	438	20	debenture	debenture	NOUN
ftr-429	438	21	,	,	PUNCT
ftr-429	438	22	note	note	NOUN
ftr-429	438	23	or	or	CCONJ
ftr-429	438	24	certifice	certifice	VERB
ftr-429	438	25	or	or	CCONJ
ftr-429	438	26	other	other	ADJ
ftr-429	438	27	evidence	evidence	NOUN
ftr-429	438	28	of	of	ADP
ftr-429	438	29	indebtedness	indebtedness	NOUN
ftr-429	438	30	...	...	PUNCT
ftr-429	438	31	"	"	PUNCT
ftr-429	438	32	)	)	PUNCT
ftr-429	438	33	;	;	PUNCT
ftr-429	438	34	§	§	PROPN
ftr-429	438	35	150(a)(1	150(a)(1	NUM
ftr-429	438	36	)	)	PUNCT
ftr-429	438	37	(	(	PUNCT
ftr-429	438	38	"	"	PUNCT
ftr-429	438	39	bond	bond	NOUN
ftr-429	438	40	"	"	PUNCT
ftr-429	438	41	includes	include	VERB
ftr-429	438	42	"	"	PUNCT
ftr-429	438	43	any	any	DET
ftr-429	438	44	obligation	obligation	NOUN
ftr-429	438	45	.	.	PUNCT
ftr-429	438	46	"	"	PUNCT
ftr-429	438	47	)	)	PUNCT
ftr-429	438	48	the	the	DET
ftr-429	438	49	encyclopaedia	encyclopaedia	PROPN
ftr-429	438	50	britannica	britannica	PROPN
ftr-429	438	51	,	,	PUNCT
ftr-429	438	52	defines	define	VERB
ftr-429	438	53	a	a	DET
ftr-429	438	54	bond	bond	NOUN
ftr-429	438	55	as	as	SCONJ
ftr-429	438	56	follows	follow	VERB
ftr-429	438	57	:	:	PUNCT
ftr-429	438	58	"	"	PUNCT
ftr-429	438	59	in	in	ADP
ftr-429	438	60	finance	finance	NOUN
ftr-429	438	61	,	,	PUNCT
ftr-429	438	62	a	a	DET
ftr-429	438	63	loan	loan	NOUN
ftr-429	438	64	contract	contract	NOUN
ftr-429	438	65	issued	issue	VERB
ftr-429	438	66	by	by	ADP
ftr-429	438	67	local	local	ADJ
ftr-429	438	68	,	,	PUNCT
ftr-429	438	69	state	state	NOUN
ftr-429	438	70	,	,	PUNCT
ftr-429	438	71	and	and	CCONJ
ftr-429	438	72	national	national	ADJ
ftr-429	438	73	governments	government	NOUN
ftr-429	438	74	and	and	CCONJ
ftr-429	438	75	by	by	ADP
ftr-429	438	76	private	private	ADJ
ftr-429	438	77	corporations	corporation	NOUN
ftr-429	438	78	specifying	specify	VERB
ftr-429	438	79	an	an	DET
ftr-429	438	80	obligation	obligation	NOUN
ftr-429	438	81	to	to	PART
ftr-429	438	82	return	return	VERB
ftr-429	438	83	borrowed	borrow	VERB
ftr-429	438	84	funds	fund	NOUN
ftr-429	438	85	.	.	PUNCT
ftr-429	438	86	"	"	PUNCT
ftr-429	439	1	2	2	NUM
ftr-429	439	2	encyclopaedia	encyclopaedia	PROPN
ftr-429	439	3	britannica	britannica	PROPN
ftr-429	439	4	354	354	NUM
ftr-429	439	5	(	(	PUNCT
ftr-429	439	6	15th	15th	ADJ
ftr-429	439	7	ed	ed	NOUN
ftr-429	439	8	.	.	PROPN
ftr-429	439	9	1987	1987	NUM
ftr-429	439	10	)	)	PUNCT
ftr-429	439	11	.	.	PUNCT
ftr-429	440	1	2001	2001	NUM
ftr-429	440	2	]	]	PUNCT
ftr-429	440	3	bond	bond	NOUN
ftr-429	440	4	upon	upon	SCONJ
ftr-429	440	5	retirement	retirement	NOUN
ftr-429	440	6	of	of	ADP
ftr-429	440	7	the	the	DET
ftr-429	440	8	aircraft	aircraft	NOUN
ftr-429	440	9	,	,	PUNCT
ftr-429	440	10	the	the	DET
ftr-429	440	11	economics	economic	NOUN
ftr-429	440	12	of	of	ADP
ftr-429	440	13	the	the	DET
ftr-429	440	14	transaction	transaction	NOUN
ftr-429	440	15	would	would	AUX
ftr-429	440	16	be	be	AUX
ftr-429	440	17	apparent	apparent	ADJ
ftr-429	440	18	.	.	PUNCT
ftr-429	441	1	in	in	ADP
ftr-429	441	2	mooney	mooney	PROPN
ftr-429	441	3	,	,	PUNCT
ftr-429	441	4	the	the	DET
ftr-429	441	5	seller	seller	NOUN
ftr-429	441	6	should	should	AUX
ftr-429	441	7	have	have	AUX
ftr-429	441	8	been	be	AUX
ftr-429	441	9	taxed	tax	VERB
ftr-429	441	10	on	on	ADP
ftr-429	441	11	the	the	DET
ftr-429	441	12	segregated	segregate	VERB
ftr-429	441	13	amount	amount	NOUN
ftr-429	441	14	received	receive	VERB
ftr-429	441	15	for	for	ADP
ftr-429	441	16	the	the	DET
ftr-429	441	17	aircraft	aircraft	NOUN
ftr-429	441	18	,	,	PUNCT
ftr-429	441	19	and	and	CCONJ
ftr-429	441	20	should	should	AUX
ftr-429	441	21	have	have	AUX
ftr-429	441	22	been	be	AUX
ftr-429	441	23	allowed	allow	VERB
ftr-429	441	24	to	to	PART
ftr-429	441	25	receive	receive	VERB
ftr-429	441	26	the	the	DET
ftr-429	441	27	loan	loan	NOUN
ftr-429	441	28	proceeds	proceed	NOUN
ftr-429	441	29	tax	tax	NOUN
ftr-429	441	30	free	free	ADJ
ftr-429	441	31	,	,	PUNCT
ftr-429	441	32	since	since	SCONJ
ftr-429	441	33	they	they	PRON
ftr-429	441	34	would	would	AUX
ftr-429	441	35	have	have	VERB
ftr-429	441	36	to	to	PART
ftr-429	441	37	be	be	AUX
ftr-429	441	38	repaid	repay	VERB
ftr-429	441	39	upon	upon	SCONJ
ftr-429	441	40	the	the	DET
ftr-429	441	41	obligation	obligation	NOUN
ftr-429	441	42	's	's	PART
ftr-429	441	43	maturity.54	maturity.54	NOUN
ftr-429	441	44	then	then	ADV
ftr-429	441	45	each	each	DET
ftr-429	441	46	year	year	NOUN
ftr-429	441	47	the	the	DET
ftr-429	441	48	issuer	issuer	NOUN
ftr-429	441	49	would	would	AUX
ftr-429	441	50	be	be	AUX
ftr-429	441	51	entitled	entitle	VERB
ftr-429	441	52	to	to	ADP
ftr-429	441	53	a	a	DET
ftr-429	441	54	deduction	deduction	NOUN
ftr-429	441	55	for	for	ADP
ftr-429	441	56	the	the	DET
ftr-429	441	57	accrued	accrue	VERB
ftr-429	441	58	interest	interest	NOUN
ftr-429	441	59	on	on	ADP
ftr-429	441	60	the	the	DET
ftr-429	441	61	bond.55	bond.55	NOUN
ftr-429	441	62	in	in	ADP
ftr-429	441	63	the	the	DET
ftr-429	441	64	final	final	ADJ
ftr-429	441	65	year	year	NOUN
ftr-429	441	66	of	of	ADP
ftr-429	441	67	redemption	redemption	NOUN
ftr-429	441	68	,	,	PUNCT
ftr-429	441	69	the	the	DET
ftr-429	441	70	total	total	NOUN
ftr-429	441	71	of	of	ADP
ftr-429	441	72	the	the	DET
ftr-429	441	73	accrued	accrue	VERB
ftr-429	441	74	interest	interest	NOUN
ftr-429	441	75	owing	owe	VERB
ftr-429	441	76	on	on	ADP
ftr-429	441	77	the	the	DET
ftr-429	441	78	bond	bond	NOUN
ftr-429	441	79	and	and	CCONJ
ftr-429	441	80	the	the	DET
ftr-429	441	81	purchase	purchase	NOUN
ftr-429	441	82	price	price	NOUN
ftr-429	441	83	of	of	ADP
ftr-429	441	84	the	the	DET
ftr-429	441	85	bond	bond	NOUN
ftr-429	441	86	would	would	AUX
ftr-429	441	87	equal	equal	VERB
ftr-429	441	88	the	the	DET
ftr-429	441	89	$	$	SYM
ftr-429	441	90	1,000	1,000	NUM
ftr-429	441	91	redemption	redemption	NOUN
ftr-429	441	92	payment.56	payment.56	NOUN
ftr-429	441	93	thus	thus	ADV
ftr-429	441	94	,	,	PUNCT
ftr-429	441	95	the	the	DET
ftr-429	441	96	seller	seller	NOUN
ftr-429	441	97	/	/	SYM
ftr-429	441	98	issuer	issuer	NOUN
ftr-429	441	99	would	would	AUX
ftr-429	441	100	have	have	AUX
ftr-429	441	101	received	receive	VERB
ftr-429	441	102	an	an	DET
ftr-429	441	103	exclusion	exclusion	NOUN
ftr-429	441	104	from	from	ADP
ftr-429	441	105	income	income	NOUN
ftr-429	441	106	for	for	ADP
ftr-429	441	107	the	the	DET
ftr-429	441	108	discounted	discount	VERB
ftr-429	441	109	present	present	ADJ
ftr-429	441	110	value	value	NOUN
ftr-429	441	111	of	of	ADP
ftr-429	441	112	the	the	DET
ftr-429	441	113	bond	bond	NOUN
ftr-429	441	114	at	at	ADP
ftr-429	441	115	the	the	DET
ftr-429	441	116	time	time	NOUN
ftr-429	441	117	of	of	ADP
ftr-429	441	118	issuance	issuance	NOUN
ftr-429	441	119	,	,	PUNCT
ftr-429	441	120	and	and	CCONJ
ftr-429	441	121	would	would	AUX
ftr-429	441	122	receive	receive	VERB
ftr-429	441	123	interest	interest	NOUN
ftr-429	441	124	deductions	deduction	NOUN
ftr-429	441	125	each	each	DET
ftr-429	441	126	year	year	NOUN
ftr-429	441	127	until	until	ADP
ftr-429	441	128	the	the	DET
ftr-429	441	129	maturity	maturity	NOUN
ftr-429	441	130	of	of	ADP
ftr-429	441	131	the	the	DET
ftr-429	441	132	bond	bond	NOUN
ftr-429	441	133	.	.	PUNCT
ftr-429	442	1	no	no	DET
ftr-429	442	2	deduction	deduction	NOUN
ftr-429	442	3	would	would	AUX
ftr-429	442	4	be	be	AUX
ftr-429	442	5	available	available	ADJ
ftr-429	442	6	upon	upon	SCONJ
ftr-429	442	7	payment	payment	NOUN
ftr-429	442	8	of	of	ADP
ftr-429	442	9	the	the	DET
ftr-429	442	10	bond	bond	NOUN
ftr-429	442	11	at	at	ADP
ftr-429	442	12	maturity	maturity	NOUN
ftr-429	442	13	.	.	PUNCT
ftr-429	443	1	for	for	ADP
ftr-429	443	2	the	the	DET
ftr-429	443	3	accrual	accrual	ADJ
ftr-429	443	4	method	method	NOUN
ftr-429	443	5	taxpayer	taxpayer	NOUN
ftr-429	443	6	,	,	PUNCT
ftr-429	443	7	the	the	DET
ftr-429	443	8	value	value	NOUN
ftr-429	443	9	of	of	ADP
ftr-429	443	10	the	the	DET
ftr-429	443	11	initial	initial	ADJ
ftr-429	443	12	exclusion	exclusion	NOUN
ftr-429	443	13	and	and	CCONJ
ftr-429	443	14	the	the	DET
ftr-429	443	15	annual	annual	ADJ
ftr-429	443	16	deductions	deduction	NOUN
ftr-429	443	17	would	would	AUX
ftr-429	443	18	significantly	significantly	ADV
ftr-429	443	19	exceed	exceed	VERB
ftr-429	443	20	the	the	DET
ftr-429	443	21	value	value	NOUN
ftr-429	443	22	of	of	ADP
ftr-429	443	23	the	the	DET
ftr-429	443	24	final	final	ADJ
ftr-429	443	25	redemption	redemption	NOUN
ftr-429	443	26	payment	payment	NOUN
ftr-429	443	27	,	,	PUNCT
ftr-429	443	28	because	because	SCONJ
ftr-429	443	29	the	the	DET
ftr-429	443	30	taxpayer	taxpayer	NOUN
ftr-429	443	31	would	would	AUX
ftr-429	443	32	be	be	AUX
ftr-429	443	33	able	able	ADJ
ftr-429	443	34	to	to	PART
ftr-429	443	35	obtain	obtain	VERB
ftr-429	443	36	a	a	DET
ftr-429	443	37	return	return	NOUN
ftr-429	443	38	on	on	ADP
ftr-429	443	39	the	the	DET
ftr-429	443	40	tax	tax	NOUN
ftr-429	443	41	savings	saving	NOUN
ftr-429	443	42	from	from	ADP
ftr-429	443	43	the	the	DET
ftr-429	443	44	exclusion	exclusion	NOUN
ftr-429	443	45	and	and	CCONJ
ftr-429	443	46	the	the	DET
ftr-429	443	47	deductions	deduction	NOUN
ftr-429	443	48	in	in	ADP
ftr-429	443	49	the	the	DET
ftr-429	443	50	applicable	applicable	ADJ
ftr-429	443	51	years	year	NOUN
ftr-429	443	52	.	.	PUNCT
ftr-429	444	1	the	the	DET
ftr-429	444	2	court	court	NOUN
ftr-429	444	3	's	's	PART
ftr-429	444	4	solution	solution	NOUN
ftr-429	444	5	of	of	ADP
ftr-429	444	6	allowing	allow	VERB
ftr-429	444	7	a	a	DET
ftr-429	444	8	deduction	deduction	NOUN
ftr-429	444	9	only	only	ADV
ftr-429	444	10	in	in	ADP
ftr-429	444	11	the	the	DET
ftr-429	444	12	year	year	NOUN
ftr-429	444	13	of	of	ADP
ftr-429	444	14	payment	payment	NOUN
ftr-429	444	15	improperly	improperly	ADV
ftr-429	444	16	deprives	deprive	VERB
ftr-429	444	17	an	an	DET
ftr-429	444	18	accrual	accrual	ADJ
ftr-429	444	19	method	method	NOUN
ftr-429	444	20	taxpayer	taxpayer	NOUN
ftr-429	444	21	of	of	ADP
ftr-429	444	22	the	the	DET
ftr-429	444	23	earnings	earning	NOUN
ftr-429	444	24	on	on	ADP
ftr-429	444	25	the	the	DET
ftr-429	444	26	properly	properly	ADV
ftr-429	444	27	matched	match	VERB
ftr-429	444	28	deductions	deduction	NOUN
ftr-429	444	29	.	.	PUNCT
ftr-429	445	1	in	in	ADP
ftr-429	445	2	mooney	mooney	PROPN
ftr-429	445	3	,	,	PUNCT
ftr-429	445	4	both	both	CCONJ
ftr-429	445	5	the	the	DET
ftr-429	445	6	taxpayer	taxpayer	NOUN
ftr-429	445	7	's	's	PART
ftr-429	445	8	proposed	propose	VERB
ftr-429	445	9	method	method	NOUN
ftr-429	445	10	of	of	ADP
ftr-429	445	11	deducting	deduct	VERB
ftr-429	445	12	the	the	DET
ftr-429	445	13	full	full	ADJ
ftr-429	445	14	future	future	ADJ
ftr-429	445	15	value	value	NOUN
ftr-429	445	16	of	of	ADP
ftr-429	445	17	the	the	DET
ftr-429	445	18	obligation	obligation	NOUN
ftr-429	445	19	now	now	ADV
ftr-429	445	20	,	,	PUNCT
ftr-429	445	21	and	and	CCONJ
ftr-429	445	22	the	the	DET
ftr-429	445	23	court	court	NOUN
ftr-429	445	24	's	's	PART
ftr-429	445	25	method	method	NOUN
ftr-429	445	26	of	of	ADP
ftr-429	445	27	allowing	allow	VERB
ftr-429	445	28	a	a	DET
ftr-429	445	29	deduction	deduction	NOUN
ftr-429	445	30	only	only	ADV
ftr-429	445	31	at	at	ADP
ftr-429	445	32	the	the	DET
ftr-429	445	33	time	time	NOUN
ftr-429	445	34	of	of	ADP
ftr-429	445	35	payment	payment	NOUN
ftr-429	445	36	,	,	PUNCT
ftr-429	445	37	distort	distort	VERB
ftr-429	445	38	the	the	DET
ftr-429	445	39	economically	economically	ADV
ftr-429	445	40	correct	correct	ADJ
ftr-429	445	41	method	method	NOUN
ftr-429	445	42	of	of	ADP
ftr-429	445	43	accounting	account	VERB
ftr-429	445	44	for	for	ADP
ftr-429	445	45	the	the	DET
ftr-429	445	46	transaction	transaction	NOUN
ftr-429	445	47	.	.	PUNCT
ftr-429	446	1	54	54	NUM
ftr-429	446	2	.	.	PUNCT
ftr-429	446	3	see	see	VERB
ftr-429	446	4	e.g.	e.g.	ADV
ftr-429	446	5	,	,	PUNCT
ftr-429	446	6	commissioner	commissioner	NOUN
ftr-429	446	7	v.	v.	PROPN
ftr-429	446	8	tufts	tuft	NOUN
ftr-429	446	9	,	,	PUNCT
ftr-429	446	10	461	461	NUM
ftr-429	446	11	u.s	u.s	PROPN
ftr-429	446	12	.	.	PROPN
ftr-429	446	13	300	300	NUM
ftr-429	446	14	,	,	PUNCT
ftr-429	446	15	307	307	NUM
ftr-429	446	16	(	(	PUNCT
ftr-429	446	17	1983	1983	NUM
ftr-429	446	18	)	)	PUNCT
ftr-429	446	19	(	(	PUNCT
ftr-429	446	20	stating	state	VERB
ftr-429	446	21	that	that	SCONJ
ftr-429	446	22	"	"	PUNCT
ftr-429	446	23	when	when	SCONJ
ftr-429	446	24	a	a	DET
ftr-429	446	25	taxpayer	taxpayer	NOUN
ftr-429	446	26	receives	receive	VERB
ftr-429	446	27	a	a	DET
ftr-429	446	28	loan	loan	NOUN
ftr-429	446	29	,	,	PUNCT
ftr-429	446	30	he	he	PRON
ftr-429	446	31	incurs	incur	VERB
ftr-429	446	32	an	an	DET
ftr-429	446	33	obligation	obligation	NOUN
ftr-429	446	34	to	to	PART
ftr-429	446	35	repay	repay	VERB
ftr-429	446	36	that	that	DET
ftr-429	446	37	loan	loan	NOUN
ftr-429	446	38	at	at	ADP
ftr-429	446	39	some	some	DET
ftr-429	446	40	future	future	ADJ
ftr-429	446	41	date	date	NOUN
ftr-429	446	42	.	.	PUNCT
ftr-429	447	1	because	because	SCONJ
ftr-429	447	2	of	of	ADP
ftr-429	447	3	this	this	DET
ftr-429	447	4	obligation	obligation	NOUN
ftr-429	447	5	,	,	PUNCT
ftr-429	447	6	the	the	DET
ftr-429	447	7	loan	loan	NOUN
ftr-429	447	8	proceeds	proceed	NOUN
ftr-429	447	9	do	do	AUX
ftr-429	447	10	not	not	PART
ftr-429	447	11	qualify	qualify	VERB
ftr-429	447	12	as	as	ADP
ftr-429	447	13	income	income	NOUN
ftr-429	447	14	to	to	ADP
ftr-429	447	15	the	the	DET
ftr-429	447	16	taxpayer	taxpayer	NOUN
ftr-429	447	17	.	.	PUNCT
ftr-429	448	1	when	when	SCONJ
ftr-429	448	2	he	he	PRON
ftr-429	448	3	fulfills	fulfill	VERB
ftr-429	448	4	the	the	DET
ftr-429	448	5	obligation	obligation	NOUN
ftr-429	448	6	,	,	PUNCT
ftr-429	448	7	the	the	DET
ftr-429	448	8	repayment	repayment	NOUN
ftr-429	448	9	of	of	ADP
ftr-429	448	10	the	the	DET
ftr-429	448	11	loan	loan	NOUN
ftr-429	448	12	likewise	likewise	ADV
ftr-429	448	13	has	have	VERB
ftr-429	448	14	no	no	DET
ftr-429	448	15	effect	effect	NOUN
ftr-429	448	16	on	on	ADP
ftr-429	448	17	his	his	PRON
ftr-429	448	18	tax	tax	NOUN
ftr-429	448	19	liability	liability	NOUN
ftr-429	448	20	.	.	PUNCT
ftr-429	448	21	"	"	PUNCT
ftr-429	448	22	)	)	PUNCT
ftr-429	449	1	55	55	NUM
ftr-429	449	2	.	.	PUNCT
ftr-429	450	1	under	under	ADP
ftr-429	450	2	current	current	ADJ
ftr-429	450	3	law	law	NOUN
ftr-429	450	4	,	,	PUNCT
ftr-429	450	5	if	if	SCONJ
ftr-429	450	6	the	the	DET
ftr-429	450	7	issuance	issuance	NOUN
ftr-429	450	8	of	of	ADP
ftr-429	450	9	the	the	DET
ftr-429	450	10	bond	bond	NOUN
ftr-429	450	11	was	be	AUX
ftr-429	450	12	properly	properly	ADV
ftr-429	450	13	viewed	view	VERB
ftr-429	450	14	in	in	ADP
ftr-429	450	15	its	its	PRON
ftr-429	450	16	economic	economic	ADJ
ftr-429	450	17	sense	sense	NOUN
ftr-429	450	18	as	as	ADP
ftr-429	450	19	a	a	DET
ftr-429	450	20	loan	loan	NOUN
ftr-429	450	21	,	,	PUNCT
ftr-429	450	22	the	the	DET
ftr-429	450	23	bond	bond	NOUN
ftr-429	450	24	would	would	AUX
ftr-429	450	25	be	be	AUX
ftr-429	450	26	an	an	DET
ftr-429	450	27	"	"	PUNCT
ftr-429	450	28	original	original	ADJ
ftr-429	450	29	issue	issue	NOUN
ftr-429	450	30	discount	discount	NOUN
ftr-429	450	31	"	"	PUNCT
ftr-429	450	32	obligation	obligation	NOUN
ftr-429	450	33	because	because	SCONJ
ftr-429	450	34	the	the	DET
ftr-429	450	35	discounted	discount	VERB
ftr-429	450	36	present	present	ADJ
ftr-429	450	37	value	value	NOUN
ftr-429	450	38	of	of	ADP
ftr-429	450	39	the	the	DET
ftr-429	450	40	bond	bond	NOUN
ftr-429	450	41	would	would	AUX
ftr-429	450	42	be	be	AUX
ftr-429	450	43	less	less	ADJ
ftr-429	450	44	than	than	ADP
ftr-429	450	45	the	the	DET
ftr-429	450	46	redemption	redemption	NOUN
ftr-429	450	47	amount	amount	NOUN
ftr-429	450	48	of	of	ADP
ftr-429	450	49	the	the	DET
ftr-429	450	50	bond	bond	NOUN
ftr-429	450	51	.	.	PUNCT
ftr-429	451	1	§	§	PROPN
ftr-429	451	2	1273(a)(1	1273(a)(1	NUM
ftr-429	451	3	)	)	PUNCT
ftr-429	451	4	.	.	PUNCT
ftr-429	452	1	the	the	DET
ftr-429	452	2	issuer	issuer	NOUN
ftr-429	452	3	would	would	AUX
ftr-429	452	4	be	be	AUX
ftr-429	452	5	allowed	allow	VERB
ftr-429	452	6	a	a	DET
ftr-429	452	7	deduction	deduction	NOUN
ftr-429	452	8	under	under	ADP
ftr-429	452	9	§	§	PROPN
ftr-429	452	10	163(e	163(e	PROPN
ftr-429	452	11	)	)	PUNCT
ftr-429	452	12	for	for	ADP
ftr-429	452	13	the	the	DET
ftr-429	452	14	accrued	accrue	VERB
ftr-429	452	15	daily	daily	ADJ
ftr-429	452	16	portion	portion	NOUN
ftr-429	452	17	of	of	ADP
ftr-429	452	18	the	the	DET
ftr-429	452	19	original	original	ADJ
ftr-429	452	20	issue	issue	NOUN
ftr-429	452	21	discount	discount	NOUN
ftr-429	452	22	.	.	PUNCT
ftr-429	453	1	see	see	VERB
ftr-429	453	2	also	also	ADV
ftr-429	453	3	§	§	PROPN
ftr-429	453	4	1272(a)(3	1272(a)(3	NUM
ftr-429	453	5	)	)	PUNCT
ftr-429	453	6	(	(	PUNCT
ftr-429	453	7	discussing	discuss	VERB
ftr-429	453	8	the	the	DET
ftr-429	453	9	method	method	NOUN
ftr-429	453	10	for	for	ADP
ftr-429	453	11	calculating	calculate	VERB
ftr-429	453	12	daily	daily	ADJ
ftr-429	453	13	interest	interest	NOUN
ftr-429	453	14	on	on	ADP
ftr-429	453	15	original	original	ADJ
ftr-429	453	16	issue	issue	NOUN
ftr-429	453	17	discount	discount	NOUN
ftr-429	453	18	obligation	obligation	NOUN
ftr-429	453	19	)	)	PUNCT
ftr-429	453	20	;	;	PUNCT
ftr-429	454	1	regs	reg	NOUN
ftr-429	454	2	.	.	PUNCT
ftr-429	455	1	§	§	PROPN
ftr-429	455	2	1.461	1.461	NUM
ftr-429	455	3	-	-	SYM
ftr-429	455	4	4(e	4(e	NUM
ftr-429	455	5	)	)	PUNCT
ftr-429	456	1	(	(	PUNCT
ftr-429	456	2	stating	state	VERB
ftr-429	456	3	that	that	SCONJ
ftr-429	456	4	"	"	PUNCT
ftr-429	456	5	in	in	ADP
ftr-429	456	6	the	the	DET
ftr-429	456	7	case	case	NOUN
ftr-429	456	8	of	of	ADP
ftr-429	456	9	interest	interest	NOUN
ftr-429	456	10	,	,	PUNCT
ftr-429	456	11	economic	economic	ADJ
ftr-429	456	12	performance	performance	NOUN
ftr-429	456	13	occurs	occur	VERB
ftr-429	456	14	as	as	SCONJ
ftr-429	456	15	the	the	DET
ftr-429	456	16	interest	interest	NOUN
ftr-429	456	17	cost	cost	NOUN
ftr-429	456	18	economically	economically	ADV
ftr-429	456	19	accrues	accrue	VERB
ftr-429	456	20	in	in	ADP
ftr-429	456	21	accordance	accordance	NOUN
ftr-429	456	22	with	with	ADP
ftr-429	456	23	the	the	DET
ftr-429	456	24	principles	principle	NOUN
ftr-429	456	25	of	of	ADP
ftr-429	456	26	relevant	relevant	ADJ
ftr-429	456	27	provisions	provision	NOUN
ftr-429	456	28	of	of	ADP
ftr-429	456	29	the	the	DET
ftr-429	456	30	code	code	NOUN
ftr-429	456	31	.	.	PUNCT
ftr-429	456	32	"	"	PUNCT
ftr-429	456	33	)	)	PUNCT
ftr-429	456	34	.	.	PUNCT
ftr-429	457	1	however	however	ADV
ftr-429	457	2	,	,	PUNCT
ftr-429	457	3	if	if	SCONJ
ftr-429	457	4	instead	instead	ADV
ftr-429	457	5	of	of	ADP
ftr-429	457	6	viewing	view	VERB
ftr-429	457	7	the	the	DET
ftr-429	457	8	bond	bond	NOUN
ftr-429	457	9	as	as	ADP
ftr-429	457	10	a	a	DET
ftr-429	457	11	loan	loan	NOUN
ftr-429	457	12	,	,	PUNCT
ftr-429	457	13	the	the	DET
ftr-429	457	14	bond	bond	NOUN
ftr-429	457	15	were	be	AUX
ftr-429	457	16	to	to	PART
ftr-429	457	17	be	be	AUX
ftr-429	457	18	treated	treat	VERB
ftr-429	457	19	as	as	ADP
ftr-429	457	20	a	a	DET
ftr-429	457	21	"	"	PUNCT
ftr-429	457	22	rebate	rebate	NOUN
ftr-429	457	23	,	,	PUNCT
ftr-429	457	24	refund	refund	NOUN
ftr-429	457	25	or	or	CCONJ
ftr-429	457	26	similar	similar	ADJ
ftr-429	457	27	payment	payment	NOUN
ftr-429	457	28	"	"	PUNCT
ftr-429	457	29	connected	connect	VERB
ftr-429	457	30	to	to	ADP
ftr-429	457	31	the	the	DET
ftr-429	457	32	sale	sale	NOUN
ftr-429	457	33	of	of	ADP
ftr-429	457	34	the	the	DET
ftr-429	457	35	aircraft	aircraft	NOUN
ftr-429	457	36	,	,	PUNCT
ftr-429	457	37	then	then	ADV
ftr-429	457	38	a	a	DET
ftr-429	457	39	deduction	deduction	NOUN
ftr-429	457	40	would	would	AUX
ftr-429	457	41	be	be	AUX
ftr-429	457	42	available	available	ADJ
ftr-429	457	43	to	to	ADP
ftr-429	457	44	the	the	DET
ftr-429	457	45	issuer	issuer	NOUN
ftr-429	457	46	only	only	ADV
ftr-429	457	47	upon	upon	SCONJ
ftr-429	457	48	payment	payment	NOUN
ftr-429	457	49	of	of	ADP
ftr-429	457	50	the	the	DET
ftr-429	457	51	obligation	obligation	NOUN
ftr-429	457	52	.	.	PUNCT
ftr-429	458	1	regs	regs	PROPN
ftr-429	458	2	.	.	PUNCT
ftr-429	459	1	§	§	PROPN
ftr-429	459	2	1.461	1.461	NUM
ftr-429	459	3	-	-	SYM
ftr-429	459	4	4(g)(3	4(g)(3	NUM
ftr-429	459	5	)	)	PUNCT
ftr-429	459	6	.	.	PUNCT
ftr-429	460	1	therefore	therefore	ADV
ftr-429	460	2	,	,	PUNCT
ftr-429	460	3	the	the	DET
ftr-429	460	4	characterization	characterization	NOUN
ftr-429	460	5	of	of	ADP
ftr-429	460	6	the	the	DET
ftr-429	460	7	transaction	transaction	NOUN
ftr-429	460	8	(	(	PUNCT
ftr-429	460	9	and	and	CCONJ
ftr-429	460	10	very	very	ADV
ftr-429	460	11	likely	likely	ADV
ftr-429	460	12	the	the	DET
ftr-429	460	13	form	form	NOUN
ftr-429	460	14	of	of	ADP
ftr-429	460	15	the	the	DET
ftr-429	460	16	transaction	transaction	NOUN
ftr-429	460	17	)	)	PUNCT
ftr-429	460	18	may	may	AUX
ftr-429	460	19	result	result	VERB
ftr-429	460	20	in	in	ADP
ftr-429	460	21	very	very	ADV
ftr-429	460	22	different	different	ADJ
ftr-429	460	23	tax	tax	NOUN
ftr-429	460	24	consequences	consequence	NOUN
ftr-429	460	25	.	.	PUNCT
ftr-429	461	1	56	56	NUM
ftr-429	461	2	.	.	PUNCT
ftr-429	462	1	this	this	PRON
ftr-429	462	2	is	be	AUX
ftr-429	462	3	a	a	DET
ftr-429	462	4	function	function	NOUN
ftr-429	462	5	of	of	ADP
ftr-429	462	6	mathematics	mathematic	NOUN
ftr-429	462	7	.	.	PUNCT
ftr-429	463	1	the	the	DET
ftr-429	463	2	original	original	ADJ
ftr-429	463	3	issue	issue	NOUN
ftr-429	463	4	discount	discount	NOUN
ftr-429	463	5	rules	rule	NOUN
ftr-429	463	6	compute	compute	VERB
ftr-429	463	7	the	the	DET
ftr-429	463	8	daily	daily	ADJ
ftr-429	463	9	amount	amount	NOUN
ftr-429	463	10	of	of	ADP
ftr-429	463	11	interest	interest	NOUN
ftr-429	463	12	based	base	VERB
ftr-429	463	13	on	on	ADP
ftr-429	463	14	the	the	DET
ftr-429	463	15	yield	yield	NOUN
ftr-429	463	16	to	to	ADP
ftr-429	463	17	maturity	maturity	NOUN
ftr-429	463	18	of	of	ADP
ftr-429	463	19	the	the	DET
ftr-429	463	20	instrument	instrument	NOUN
ftr-429	463	21	,	,	PUNCT
ftr-429	463	22	using	use	VERB
ftr-429	463	23	the	the	DET
ftr-429	463	24	adjusted	adjusted	ADJ
ftr-429	463	25	issue	issue	NOUN
ftr-429	463	26	price	price	NOUN
ftr-429	463	27	as	as	ADP
ftr-429	463	28	the	the	DET
ftr-429	463	29	present	present	ADJ
ftr-429	463	30	value	value	NOUN
ftr-429	463	31	of	of	ADP
ftr-429	463	32	the	the	DET
ftr-429	463	33	instrument	instrument	NOUN
ftr-429	463	34	and	and	CCONJ
ftr-429	463	35	the	the	DET
ftr-429	463	36	redemption	redemption	NOUN
ftr-429	463	37	price	price	NOUN
ftr-429	463	38	at	at	ADP
ftr-429	463	39	maturity	maturity	NOUN
ftr-429	463	40	as	as	ADP
ftr-429	463	41	the	the	DET
ftr-429	463	42	future	future	ADJ
ftr-429	463	43	value	value	NOUN
ftr-429	463	44	.	.	PUNCT
ftr-429	464	1	§	§	PROPN
ftr-429	464	2	1272(a)(3)(a	1272(a)(3)(a	NUM
ftr-429	464	3	)	)	PUNCT
ftr-429	464	4	;	;	PUNCT
ftr-429	464	5	regs	reg	NOUN
ftr-429	464	6	.	.	PUNCT
ftr-429	465	1	§	§	PROPN
ftr-429	465	2	1.1272	1.1272	NUM
ftr-429	465	3	-	-	PUNCT
ftr-429	465	4	1(b)(i	1(b)(i	NUM
ftr-429	465	5	)	)	PUNCT
ftr-429	465	6	.	.	PUNCT
ftr-429	466	1	the	the	DET
ftr-429	466	2	difference	difference	NOUN
ftr-429	466	3	between	between	ADP
ftr-429	466	4	the	the	DET
ftr-429	466	5	present	present	ADJ
ftr-429	466	6	and	and	CCONJ
ftr-429	466	7	future	future	ADJ
ftr-429	466	8	values	value	NOUN
ftr-429	466	9	is	be	AUX
ftr-429	466	10	the	the	DET
ftr-429	466	11	amount	amount	NOUN
ftr-429	466	12	of	of	ADP
ftr-429	466	13	interest	interest	NOUN
ftr-429	466	14	that	that	PRON
ftr-429	466	15	accrues	accrue	VERB
ftr-429	466	16	under	under	ADP
ftr-429	466	17	the	the	DET
ftr-429	466	18	instrument	instrument	NOUN
ftr-429	466	19	.	.	PUNCT
ftr-429	467	1	florida	florida	PROPN
ftr-429	467	2	tax	tax	PROPN
ftr-429	467	3	reviewv	reviewv	NOUN
ftr-429	468	1	[	[	X
ftr-429	468	2	vol	vol	NOUN
ftr-429	468	3	5:3	5:3	NUM
ftr-429	468	4	avoiding	avoid	VERB
ftr-429	468	5	phantom	phantom	ADJ
ftr-429	468	6	income	income	NOUN
ftr-429	468	7	in	in	ADP
ftr-429	468	8	bankruptcy	bankruptcy	NOUN
ftr-429	468	9	when	when	SCONJ
ftr-429	468	10	interest	interest	NOUN
ftr-429	468	11	rates	rate	NOUN
ftr-429	468	12	rose	rise	VERB
ftr-429	468	13	to	to	ADP
ftr-429	468	14	double	double	ADJ
ftr-429	468	15	-	-	PUNCT
ftr-429	468	16	digit	digit	NOUN
ftr-429	468	17	heights	height	NOUN
ftr-429	468	18	in	in	ADP
ftr-429	468	19	the	the	DET
ftr-429	468	20	late	late	ADJ
ftr-429	468	21	1970s	1970	NOUN
ftr-429	468	22	and	and	CCONJ
ftr-429	468	23	early	early	ADJ
ftr-429	468	24	1980s	1980s	NUM
ftr-429	468	25	,	,	PUNCT
ftr-429	468	26	congress	congress	PROPN
ftr-429	468	27	recognized	recognize	VERB
ftr-429	468	28	the	the	DET
ftr-429	468	29	need	need	NOUN
ftr-429	468	30	to	to	PART
ftr-429	468	31	statutorily	statutorily	ADV
ftr-429	468	32	address	address	VERB
ftr-429	468	33	the	the	DET
ftr-429	468	34	crack	crack	NOUN
ftr-429	468	35	in	in	ADP
ftr-429	468	36	the	the	DET
ftr-429	468	37	accrual	accrual	ADJ
ftr-429	468	38	method	method	NOUN
ftr-429	468	39	system	system	NOUN
ftr-429	468	40	identified	identify	VERB
ftr-429	468	41	by	by	ADP
ftr-429	468	42	the	the	DET
ftr-429	468	43	mooney	mooney	PROPN
ftr-429	468	44	court	court	NOUN
ftr-429	468	45	.	.	PUNCT
ftr-429	469	1	the	the	DET
ftr-429	469	2	house	house	PROPN
ftr-429	469	3	report	report	NOUN
ftr-429	469	4	on	on	ADP
ftr-429	469	5	what	what	PRON
ftr-429	469	6	would	would	AUX
ftr-429	469	7	later	later	ADV
ftr-429	469	8	become	become	VERB
ftr-429	469	9	section	section	NOUN
ftr-429	469	10	46	46	NUM
ftr-429	469	11	1(h	1(h	NUM
ftr-429	469	12	)	)	PUNCT
ftr-429	469	13	states	state	NOUN
ftr-429	469	14	:	:	PUNCT
ftr-429	469	15	"	"	PUNCT
ftr-429	469	16	the	the	DET
ftr-429	469	17	rules	rule	NOUN
ftr-429	469	18	relating	relate	VERB
ftr-429	469	19	to	to	ADP
ftr-429	469	20	the	the	DET
ftr-429	469	21	time	time	NOUN
ftr-429	469	22	for	for	ADP
ftr-429	469	23	accrual	accrual	ADJ
ftr-429	469	24	of	of	ADP
ftr-429	469	25	a	a	DET
ftr-429	469	26	deduction	deduction	NOUN
ftr-429	469	27	by	by	ADP
ftr-429	469	28	a	a	DET
ftr-429	469	29	taxpayer	taxpayer	NOUN
ftr-429	469	30	using	use	VERB
ftr-429	469	31	the	the	DET
ftr-429	469	32	accrual	accrual	ADJ
ftr-429	469	33	method	method	NOUN
ftr-429	469	34	of	of	ADP
ftr-429	469	35	accounting	accounting	NOUN
ftr-429	469	36	should	should	AUX
ftr-429	469	37	be	be	AUX
ftr-429	469	38	changed	change	VERB
ftr-429	469	39	to	to	PART
ftr-429	469	40	take	take	VERB
ftr-429	469	41	into	into	ADP
ftr-429	469	42	account	account	NOUN
ftr-429	469	43	the	the	DET
ftr-429	469	44	time	time	NOUN
ftr-429	469	45	value	value	NOUN
ftr-429	469	46	of	of	ADP
ftr-429	469	47	money	money	NOUN
ftr-429	469	48	.	.	PUNCT
ftr-429	470	1	"	"	PUNCT
ftr-429	470	2	'	'	PUNCT
ftr-429	470	3	congress	congress	PROPN
ftr-429	470	4	'	'	PART
ftr-429	470	5	concern	concern	NOUN
ftr-429	470	6	that	that	SCONJ
ftr-429	470	7	accrual	accrual	ADJ
ftr-429	470	8	method	method	NOUN
ftr-429	470	9	taxpayers	taxpayer	NOUN
ftr-429	470	10	would	would	AUX
ftr-429	470	11	attempt	attempt	VERB
ftr-429	470	12	to	to	PART
ftr-429	470	13	take	take	VERB
ftr-429	470	14	advantage	advantage	NOUN
ftr-429	470	15	of	of	ADP
ftr-429	470	16	the	the	DET
ftr-429	470	17	potential	potential	ADJ
ftr-429	470	18	time	time	NOUN
ftr-429	470	19	value	value	NOUN
ftr-429	470	20	of	of	ADP
ftr-429	470	21	money	money	NOUN
ftr-429	470	22	loophole	loophole	NOUN
ftr-429	470	23	in	in	ADP
ftr-429	470	24	the	the	DET
ftr-429	470	25	accrual	accrual	ADJ
ftr-429	470	26	method	method	NOUN
ftr-429	470	27	was	be	AUX
ftr-429	470	28	well	well	ADV
ftr-429	470	29	founded	found	VERB
ftr-429	470	30	.	.	PUNCT
ftr-429	471	1	for	for	ADP
ftr-429	471	2	example	example	NOUN
ftr-429	471	3	,	,	PUNCT
ftr-429	471	4	in	in	ADP
ftr-429	471	5	1980	1980	NUM
ftr-429	471	6	,	,	PUNCT
ftr-429	471	7	the	the	DET
ftr-429	471	8	ford	ford	PROPN
ftr-429	471	9	motor	motor	PROPN
ftr-429	471	10	company	company	NOUN
ftr-429	471	11	entered	enter	VERB
ftr-429	471	12	into	into	ADP
ftr-429	471	13	20	20	NUM
ftr-429	471	14	structured	structured	ADJ
ftr-429	471	15	settlements	settlement	NOUN
ftr-429	471	16	of	of	ADP
ftr-429	471	17	product	product	NOUN
ftr-429	471	18	liability	liability	NOUN
ftr-429	471	19	tort	tort	NOUN
ftr-429	471	20	claims	claim	NOUN
ftr-429	471	21	for	for	ADP
ftr-429	471	22	payouts	payout	NOUN
ftr-429	471	23	totaling	total	VERB
ftr-429	471	24	$	$	SYM
ftr-429	471	25	24,477,699	24,477,699	NUM
ftr-429	471	26	over	over	ADP
ftr-429	471	27	as	as	ADV
ftr-429	471	28	long	long	ADV
ftr-429	471	29	as	as	ADP
ftr-429	471	30	58	58	NUM
ftr-429	471	31	years	year	NOUN
ftr-429	471	32	.	.	PUNCT
ftr-429	472	1	ford	ford	PROPN
ftr-429	472	2	paid	pay	VERB
ftr-429	472	3	only	only	ADV
ftr-429	472	4	$	$	SYM
ftr-429	472	5	4,424,587	4,424,587	NUM
ftr-429	472	6	for	for	ADP
ftr-429	472	7	annuities	annuity	NOUN
ftr-429	472	8	to	to	PART
ftr-429	472	9	cover	cover	VERB
ftr-429	472	10	all	all	PRON
ftr-429	472	11	of	of	ADP
ftr-429	472	12	the	the	DET
ftr-429	472	13	payments	payment	NOUN
ftr-429	472	14	required	require	VERB
ftr-429	472	15	under	under	ADP
ftr-429	472	16	the	the	DET
ftr-429	472	17	settlement	settlement	NOUN
ftr-429	472	18	terms	term	NOUN
ftr-429	472	19	,	,	PUNCT
ftr-429	472	20	yet	yet	ADV
ftr-429	472	21	attempted	attempt	VERB
ftr-429	472	22	to	to	PART
ftr-429	472	23	deduct	deduct	VERB
ftr-429	472	24	on	on	ADP
ftr-429	472	25	its	its	PRON
ftr-429	472	26	1980	1980	NUM
ftr-429	472	27	return	return	NOUN
ftr-429	472	28	the	the	DET
ftr-429	472	29	entire	entire	ADJ
ftr-429	472	30	$	$	SYM
ftr-429	472	31	24,477,699	24,477,699	NUM
ftr-429	472	32	future	future	ADJ
ftr-429	472	33	liability	liability	NOUN
ftr-429	472	34	.	.	PUNCT
ftr-429	473	1	the	the	DET
ftr-429	473	2	tax	tax	NOUN
ftr-429	473	3	court	court	NOUN
ftr-429	473	4	found	find	VERB
ftr-429	473	5	that	that	SCONJ
ftr-429	473	6	,	,	PUNCT
ftr-429	473	7	if	if	SCONJ
ftr-429	473	8	allowed	allow	VERB
ftr-429	473	9	,	,	PUNCT
ftr-429	473	10	the	the	DET
ftr-429	473	11	tax	tax	NOUN
ftr-429	473	12	savings	saving	NOUN
ftr-429	473	13	from	from	ADP
ftr-429	473	14	the	the	DET
ftr-429	473	15	deduction	deduction	NOUN
ftr-429	473	16	would	would	AUX
ftr-429	473	17	more	more	ADV
ftr-429	473	18	than	than	ADP
ftr-429	473	19	offset	offset	VERB
ftr-429	473	20	the	the	DET
ftr-429	473	21	entire	entire	ADJ
ftr-429	473	22	cost	cost	NOUN
ftr-429	473	23	of	of	ADP
ftr-429	473	24	the	the	DET
ftr-429	473	25	annuities	annuity	NOUN
ftr-429	473	26	,	,	PUNCT
ftr-429	473	27	allowing	allow	VERB
ftr-429	473	28	ford	ford	NOUN
ftr-429	473	29	to	to	PART
ftr-429	473	30	make	make	VERB
ftr-429	473	31	a	a	DET
ftr-429	473	32	net	net	ADJ
ftr-429	473	33	after	after	ADP
ftr-429	473	34	-	-	PUNCT
ftr-429	473	35	tax	tax	NOUN
ftr-429	473	36	profit	profit	NOUN
ftr-429	473	37	on	on	ADP
ftr-429	473	38	the	the	DET
ftr-429	473	39	settlement	settlement	NOUN
ftr-429	473	40	of	of	ADP
ftr-429	473	41	its	its	PRON
ftr-429	473	42	tort	tort	NOUN
ftr-429	473	43	liabilities	liability	NOUN
ftr-429	473	44	.	.	PUNCT
ftr-429	474	1	the	the	DET
ftr-429	474	2	case	case	NOUN
ftr-429	474	3	was	be	AUX
ftr-429	474	4	heard	hear	VERB
ftr-429	474	5	by	by	ADP
ftr-429	474	6	the	the	DET
ftr-429	474	7	tax	tax	NOUN
ftr-429	474	8	court	court	NOUN
ftr-429	474	9	in	in	ADP
ftr-429	474	10	1994	1994	NUM
ftr-429	474	11	,	,	PUNCT
ftr-429	474	12	nine	nine	NUM
ftr-429	474	13	years	year	NOUN
ftr-429	474	14	after	after	ADP
ftr-429	474	15	the	the	DET
ftr-429	474	16	enactment	enactment	NOUN
ftr-429	474	17	of	of	ADP
ftr-429	474	18	section	section	NOUN
ftr-429	474	19	461(h	461(h	PROPN
ftr-429	474	20	)	)	PUNCT
ftr-429	474	21	,	,	PUNCT
ftr-429	474	22	but	but	CCONJ
ftr-429	474	23	was	be	AUX
ftr-429	474	24	decided	decide	VERB
ftr-429	474	25	under	under	ADP
ftr-429	474	26	the	the	DET
ftr-429	474	27	law	law	NOUN
ftr-429	474	28	in	in	ADP
ftr-429	474	29	effect	effect	NOUN
ftr-429	474	30	in	in	ADP
ftr-429	474	31	1980	1980	NUM
ftr-429	474	32	before	before	ADP
ftr-429	474	33	the	the	DET
ftr-429	474	34	enactment	enactment	NOUN
ftr-429	474	35	of	of	ADP
ftr-429	474	36	section	section	NOUN
ftr-429	474	37	461	461	NUM
ftr-429	474	38	(	(	PUNCT
ftr-429	474	39	h	h	NOUN
ftr-429	474	40	)	)	PUNCT
ftr-429	474	41	.	.	PUNCT
ftr-429	475	1	ford	ford	PROPN
ftr-429	475	2	argued	argue	VERB
ftr-429	475	3	that	that	SCONJ
ftr-429	475	4	the	the	DET
ftr-429	475	5	"	"	PUNCT
ftr-429	475	6	all	all	DET
ftr-429	475	7	events	event	NOUN
ftr-429	475	8	"	"	PUNCT
ftr-429	475	9	test	test	NOUN
ftr-429	475	10	was	be	AUX
ftr-429	475	11	met	meet	VERB
ftr-429	475	12	,	,	PUNCT
ftr-429	475	13	and	and	CCONJ
ftr-429	475	14	that	that	SCONJ
ftr-429	475	15	therefore	therefore	ADV
ftr-429	475	16	there	there	PRON
ftr-429	475	17	was	be	VERB
ftr-429	475	18	no	no	DET
ftr-429	475	19	basis	basis	NOUN
ftr-429	475	20	for	for	SCONJ
ftr-429	475	21	the	the	DET
ftr-429	475	22	court	court	NOUN
ftr-429	475	23	to	to	PART
ftr-429	475	24	disallow	disallow	VERB
ftr-429	475	25	the	the	DET
ftr-429	475	26	entire	entire	ADJ
ftr-429	475	27	deduction	deduction	NOUN
ftr-429	475	28	.	.	PUNCT
ftr-429	476	1	like	like	ADP
ftr-429	476	2	the	the	DET
ftr-429	476	3	mooney	mooney	PROPN
ftr-429	476	4	court	court	NOUN
ftr-429	476	5	,	,	PUNCT
ftr-429	476	6	the	the	DET
ftr-429	476	7	tax	tax	NOUN
ftr-429	476	8	court	court	NOUN
ftr-429	476	9	and	and	CCONJ
ftr-429	476	10	the	the	DET
ftr-429	476	11	sixth	sixth	ADJ
ftr-429	476	12	circuit	circuit	NOUN
ftr-429	476	13	agreed	agree	VERB
ftr-429	476	14	with	with	ADP
ftr-429	476	15	ford	ford	NOUN
ftr-429	476	16	that	that	SCONJ
ftr-429	476	17	the	the	DET
ftr-429	476	18	"	"	PUNCT
ftr-429	476	19	all	all	DET
ftr-429	476	20	events	event	NOUN
ftr-429	476	21	"	"	PUNCT
ftr-429	476	22	test	test	NOUN
ftr-429	476	23	had	have	AUX
ftr-429	476	24	been	be	AUX
ftr-429	476	25	met	meet	VERB
ftr-429	476	26	,	,	PUNCT
ftr-429	476	27	but	but	CCONJ
ftr-429	476	28	they	they	PRON
ftr-429	476	29	also	also	ADV
ftr-429	476	30	agreed	agree	VERB
ftr-429	476	31	with	with	ADP
ftr-429	476	32	the	the	DET
ftr-429	476	33	government	government	NOUN
ftr-429	476	34	that	that	SCONJ
ftr-429	476	35	the	the	DET
ftr-429	476	36	accrual	accrual	ADJ
ftr-429	476	37	method	method	NOUN
ftr-429	476	38	as	as	SCONJ
ftr-429	476	39	applied	apply	VERB
ftr-429	476	40	to	to	ADP
ftr-429	476	41	these	these	DET
ftr-429	476	42	settlements	settlement	NOUN
ftr-429	476	43	did	do	AUX
ftr-429	476	44	not	not	PART
ftr-429	476	45	"	"	PUNCT
ftr-429	476	46	clearly	clearly	ADV
ftr-429	476	47	reflect	reflect	VERB
ftr-429	476	48	income	income	NOUN
ftr-429	476	49	"	"	PUNCT
ftr-429	476	50	as	as	SCONJ
ftr-429	476	51	required	require	VERB
ftr-429	476	52	by	by	ADP
ftr-429	476	53	section	section	NOUN
ftr-429	476	54	446(b	446(b	PROPN
ftr-429	476	55	)	)	PUNCT
ftr-429	476	56	.	.	PUNCT
ftr-429	477	1	unlike	unlike	ADP
ftr-429	477	2	the	the	DET
ftr-429	477	3	mooney	mooney	PROPN
ftr-429	477	4	court	court	NOUN
ftr-429	477	5	,	,	PUNCT
ftr-429	477	6	however	however	ADV
ftr-429	477	7	,	,	PUNCT
ftr-429	477	8	the	the	DET
ftr-429	477	9	court	court	NOUN
ftr-429	477	10	in	in	ADP
ftr-429	477	11	the	the	DET
ftr-429	477	12	ford	ford	PROPN
ftr-429	477	13	motor	motor	PROPN
ftr-429	477	14	company	company	NOUN
ftr-429	477	15	case	case	NOUN
ftr-429	477	16	determined	determine	VERB
ftr-429	477	17	that	that	SCONJ
ftr-429	477	18	ford	ford	PROPN
ftr-429	477	19	would	would	AUX
ftr-429	477	20	be	be	AUX
ftr-429	477	21	required	require	VERB
ftr-429	477	22	to	to	PART
ftr-429	477	23	use	use	VERB
ftr-429	477	24	a	a	DET
ftr-429	477	25	judicially	judicially	ADV
ftr-429	477	26	-	-	PUNCT
ftr-429	477	27	created	create	VERB
ftr-429	477	28	hybrid	hybrid	ADJ
ftr-429	477	29	accounting	accounting	NOUN
ftr-429	477	30	system	system	NOUN
ftr-429	477	31	,	,	PUNCT
ftr-429	477	32	under	under	ADP
ftr-429	477	33	which	which	PRON
ftr-429	477	34	ford	ford	NOUN
ftr-429	477	35	was	be	AUX
ftr-429	477	36	allowed	allow	VERB
ftr-429	477	37	to	to	PART
ftr-429	477	38	deduct	deduct	VERB
ftr-429	477	39	the	the	DET
ftr-429	477	40	amount	amount	NOUN
ftr-429	477	41	paid	pay	VERB
ftr-429	477	42	for	for	ADP
ftr-429	477	43	the	the	DET
ftr-429	477	44	annuities	annuity	NOUN
ftr-429	477	45	(	(	PUNCT
ftr-429	477	46	which	which	PRON
ftr-429	477	47	represented	represent	VERB
ftr-429	477	48	the	the	DET
ftr-429	477	49	discounted	discount	VERB
ftr-429	477	50	present	present	ADJ
ftr-429	477	51	value	value	NOUN
ftr-429	477	52	of	of	ADP
ftr-429	477	53	the	the	DET
ftr-429	477	54	settlement	settlement	NOUN
ftr-429	477	55	payments	payment	NOUN
ftr-429	477	56	)	)	PUNCT
ftr-429	477	57	,	,	PUNCT
ftr-429	477	58	and	and	CCONJ
ftr-429	477	59	was	be	AUX
ftr-429	477	60	allowed	allow	VERB
ftr-429	477	61	not	not	PART
ftr-429	477	62	to	to	PART
ftr-429	477	63	recognize	recognize	VERB
ftr-429	477	64	income	income	NOUN
ftr-429	477	65	as	as	SCONJ
ftr-429	477	66	the	the	DET
ftr-429	477	67	annuities	annuity	NOUN
ftr-429	477	68	were	be	AUX
ftr-429	477	69	paid	pay	VERB
ftr-429	477	70	and	and	CCONJ
ftr-429	477	71	the	the	DET
ftr-429	477	72	payments	payment	NOUN
ftr-429	477	73	remitted	remit	VERB
ftr-429	477	74	to	to	ADP
ftr-429	477	75	the	the	DET
ftr-429	477	76	tort	tort	NOUN
ftr-429	477	77	claimants.5	claimants.5	NOUN
ftr-429	477	78	8	8	NUM
ftr-429	477	79	the	the	DET
ftr-429	477	80	accounting	accounting	NOUN
ftr-429	477	81	system	system	NOUN
ftr-429	477	82	created	create	VERB
ftr-429	477	83	by	by	ADP
ftr-429	477	84	the	the	DET
ftr-429	477	85	court	court	NOUN
ftr-429	477	86	in	in	ADP
ftr-429	477	87	ford	ford	PROPN
ftr-429	477	88	motor	motor	PROPN
ftr-429	477	89	company	company	NOUN
ftr-429	477	90	was	be	AUX
ftr-429	477	91	a	a	DET
ftr-429	477	92	thoughtful	thoughtful	ADJ
ftr-429	477	93	approach	approach	NOUN
ftr-429	477	94	to	to	ADP
ftr-429	477	95	the	the	DET
ftr-429	477	96	problem	problem	NOUN
ftr-429	477	97	.	.	PUNCT
ftr-429	478	1	the	the	DET
ftr-429	478	2	court	court	NOUN
ftr-429	478	3	reached	reach	VERB
ftr-429	478	4	the	the	DET
ftr-429	478	5	correct	correct	ADJ
ftr-429	478	6	economic	economic	ADJ
ftr-429	478	7	result	result	NOUN
ftr-429	478	8	,	,	PUNCT
ftr-429	478	9	even	even	ADV
ftr-429	478	10	though	though	SCONJ
ftr-429	478	11	its	its	PRON
ftr-429	478	12	methodology	methodology	NOUN
ftr-429	478	13	was	be	AUX
ftr-429	478	14	erroneous	erroneous	ADJ
ftr-429	478	15	.	.	PUNCT
ftr-429	479	1	the	the	DET
ftr-429	479	2	correct	correct	ADJ
ftr-429	479	3	way	way	NOUN
ftr-429	479	4	to	to	PART
ftr-429	479	5	analyze	analyze	VERB
ftr-429	479	6	a	a	DET
ftr-429	479	7	structured	structured	ADJ
ftr-429	479	8	settlement	settlement	NOUN
ftr-429	479	9	like	like	ADP
ftr-429	479	10	that	that	PRON
ftr-429	479	11	in	in	ADP
ftr-429	479	12	ford	ford	PROPN
ftr-429	479	13	motor	motor	NOUN
ftr-429	479	14	,	,	PUNCT
ftr-429	479	15	is	be	AUX
ftr-429	479	16	to	to	PART
ftr-429	479	17	separate	separate	VERB
ftr-429	479	18	the	the	DET
ftr-429	479	19	tort	tort	NOUN
ftr-429	479	20	settlement	settlement	NOUN
ftr-429	479	21	from	from	ADP
ftr-429	479	22	the	the	DET
ftr-429	479	23	investment	investment	NOUN
ftr-429	479	24	aspects	aspect	NOUN
ftr-429	479	25	of	of	ADP
ftr-429	479	26	the	the	DET
ftr-429	479	27	structured	structured	ADJ
ftr-429	479	28	payout	payout	NOUN
ftr-429	479	29	.	.	PUNCT
ftr-429	480	1	as	as	ADP
ftr-429	480	2	a	a	DET
ftr-429	480	3	matter	matter	NOUN
ftr-429	480	4	of	of	ADP
ftr-429	480	5	economics	economic	NOUN
ftr-429	480	6	,	,	PUNCT
ftr-429	480	7	ford	ford	PROPN
ftr-429	480	8	agreed	agree	VERB
ftr-429	480	9	to	to	PART
ftr-429	480	10	pay	pay	VERB
ftr-429	480	11	the	the	DET
ftr-429	480	12	victim	victim	NOUN
ftr-429	480	13	the	the	DET
ftr-429	480	14	discounted	discount	VERB
ftr-429	480	15	present	present	ADJ
ftr-429	480	16	value	value	NOUN
ftr-429	480	17	of	of	ADP
ftr-429	480	18	the	the	DET
ftr-429	480	19	structured	structured	ADJ
ftr-429	480	20	settlement	settlement	NOUN
ftr-429	480	21	in	in	ADP
ftr-429	480	22	satisfaction	satisfaction	NOUN
ftr-429	480	23	of	of	ADP
ftr-429	480	24	its	its	PRON
ftr-429	480	25	tort	tort	NOUN
ftr-429	480	26	liability	liability	NOUN
ftr-429	480	27	for	for	ADP
ftr-429	480	28	the	the	DET
ftr-429	480	29	current	current	ADJ
ftr-429	480	30	year	year	NOUN
ftr-429	480	31	.	.	PUNCT
ftr-429	481	1	ford	ford	PROPN
ftr-429	481	2	should	should	AUX
ftr-429	481	3	have	have	AUX
ftr-429	481	4	been	be	AUX
ftr-429	481	5	indifferent	indifferent	ADJ
ftr-429	481	6	to	to	ADP
ftr-429	481	7	structuring	structure	VERB
ftr-429	481	8	the	the	DET
ftr-429	481	9	transaction	transaction	NOUN
ftr-429	481	10	as	as	ADP
ftr-429	481	11	a	a	DET
ftr-429	481	12	structured	structured	ADJ
ftr-429	481	13	payout	payout	NOUN
ftr-429	481	14	57	57	NUM
ftr-429	481	15	.	.	PUNCT
ftr-429	482	1	h.r	h.r	PROPN
ftr-429	482	2	.	.	PROPN
ftr-429	482	3	rep	rep	PROPN
ftr-429	482	4	.	.	PROPN
ftr-429	482	5	no	no	INTJ
ftr-429	482	6	.	.	NOUN
ftr-429	483	1	98	98	NUM
ftr-429	483	2	-	-	SYM
ftr-429	483	3	432	432	NUM
ftr-429	484	1	,	,	PUNCT
ftr-429	484	2	pt	pt	NOUN
ftr-429	484	3	.	.	NOUN
ftr-429	484	4	2	2	NUM
ftr-429	484	5	at	at	ADP
ftr-429	484	6	1254	1254	NUM
ftr-429	484	7	(	(	PUNCT
ftr-429	484	8	1984	1984	NUM
ftr-429	484	9	)	)	PUNCT
ftr-429	484	10	.	.	PUNCT
ftr-429	485	1	58	58	NUM
ftr-429	485	2	.	.	PUNCT
ftr-429	486	1	ford	ford	PROPN
ftr-429	486	2	motor	motor	PROPN
ftr-429	486	3	company	company	PROPN
ftr-429	486	4	v.	v.	PROPN
ftr-429	486	5	commissioner	commissioner	PROPN
ftr-429	486	6	,	,	PUNCT
ftr-429	486	7	71	71	NUM
ftr-429	486	8	f.3d	f.3d	NUM
ftr-429	486	9	209	209	NUM
ftr-429	486	10	,	,	PUNCT
ftr-429	486	11	217	217	NUM
ftr-429	486	12	(	(	PUNCT
ftr-429	486	13	6th	6th	ADJ
ftr-429	486	14	cir	cir	NOUN
ftr-429	486	15	.	.	PROPN
ftr-429	486	16	1995	1995	NUM
ftr-429	486	17	)	)	PUNCT
ftr-429	486	18	,	,	PUNCT
ftr-429	486	19	aff'g	aff'g	VERB
ftr-429	486	20	102	102	NUM
ftr-429	486	21	t.c	t.c	PROPN
ftr-429	486	22	.	.	PROPN
ftr-429	486	23	87	87	NUM
ftr-429	486	24	(	(	PUNCT
ftr-429	486	25	1994	1994	NUM
ftr-429	486	26	)	)	PUNCT
ftr-429	486	27	.	.	PUNCT
ftr-429	487	1	20011	20011	NUM
ftr-429	487	2	funded	fund	VERB
ftr-429	487	3	with	with	ADP
ftr-429	487	4	annuities	annuity	NOUN
ftr-429	487	5	,	,	PUNCT
ftr-429	487	6	or	or	CCONJ
ftr-429	487	7	as	as	ADP
ftr-429	487	8	a	a	DET
ftr-429	487	9	direct	direct	ADJ
ftr-429	487	10	payment	payment	NOUN
ftr-429	487	11	to	to	ADP
ftr-429	487	12	the	the	DET
ftr-429	487	13	victim	victim	NOUN
ftr-429	487	14	for	for	ADP
ftr-429	487	15	the	the	DET
ftr-429	487	16	cost	cost	NOUN
ftr-429	487	17	of	of	ADP
ftr-429	487	18	the	the	DET
ftr-429	487	19	annuities.59	annuities.59	NOUN
ftr-429	487	20	if	if	SCONJ
ftr-429	487	21	ford	ford	PROPN
ftr-429	487	22	had	have	AUX
ftr-429	487	23	made	make	VERB
ftr-429	487	24	this	this	DET
ftr-429	487	25	settlement	settlement	NOUN
ftr-429	487	26	payment	payment	NOUN
ftr-429	487	27	in	in	ADP
ftr-429	487	28	cash	cash	NOUN
ftr-429	487	29	,	,	PUNCT
ftr-429	487	30	it	it	PRON
ftr-429	487	31	would	would	AUX
ftr-429	487	32	have	have	AUX
ftr-429	487	33	been	be	AUX
ftr-429	487	34	entitled	entitle	VERB
ftr-429	487	35	to	to	PART
ftr-429	487	36	deduct	deduct	VERB
ftr-429	487	37	the	the	DET
ftr-429	487	38	payment	payment	NOUN
ftr-429	487	39	at	at	ADP
ftr-429	487	40	the	the	DET
ftr-429	487	41	time	time	NOUN
ftr-429	487	42	of	of	ADP
ftr-429	487	43	payment.6	payment.6	NOUN
ftr-429	487	44	"	"	PUNCT
ftr-429	487	45	the	the	DET
ftr-429	487	46	tort	tort	NOUN
ftr-429	487	47	victim	victim	NOUN
ftr-429	487	48	,	,	PUNCT
ftr-429	487	49	however	however	ADV
ftr-429	487	50	,	,	PUNCT
ftr-429	487	51	wanted	want	VERB
ftr-429	487	52	structured	structured	ADJ
ftr-429	487	53	payments	payment	NOUN
ftr-429	487	54	rather	rather	ADV
ftr-429	487	55	than	than	ADP
ftr-429	487	56	a	a	DET
ftr-429	487	57	lump	lump	NOUN
ftr-429	487	58	sum	sum	NOUN
ftr-429	487	59	payment	payment	NOUN
ftr-429	487	60	at	at	ADP
ftr-429	487	61	settlement	settlement	NOUN
ftr-429	487	62	.	.	PUNCT
ftr-429	488	1	in	in	ADP
ftr-429	488	2	essence	essence	NOUN
ftr-429	488	3	,	,	PUNCT
ftr-429	488	4	the	the	DET
ftr-429	488	5	victim	victim	NOUN
ftr-429	488	6	lent	lend	VERB
ftr-429	488	7	ford	ford	NOUN
ftr-429	488	8	the	the	DET
ftr-429	488	9	present	present	ADJ
ftr-429	488	10	value	value	NOUN
ftr-429	488	11	of	of	ADP
ftr-429	488	12	the	the	DET
ftr-429	488	13	tort	tort	NOUN
ftr-429	488	14	settlement	settlement	NOUN
ftr-429	488	15	in	in	ADP
ftr-429	488	16	return	return	NOUN
ftr-429	488	17	for	for	ADP
ftr-429	488	18	ford	ford	NOUN
ftr-429	488	19	's	's	PART
ftr-429	488	20	promise	promise	NOUN
ftr-429	488	21	to	to	PART
ftr-429	488	22	make	make	VERB
ftr-429	488	23	future	future	ADJ
ftr-429	488	24	structured	structured	ADJ
ftr-429	488	25	payments	payment	NOUN
ftr-429	488	26	.	.	PUNCT
ftr-429	489	1	the	the	DET
ftr-429	489	2	future	future	ADJ
ftr-429	489	3	payments	payment	NOUN
ftr-429	489	4	included	include	VERB
ftr-429	489	5	unstated	unstated	ADJ
ftr-429	489	6	imputed	imputed	ADJ
ftr-429	489	7	interest	interest	NOUN
ftr-429	489	8	.	.	PUNCT
ftr-429	490	1	commentators	commentator	NOUN
ftr-429	490	2	are	be	AUX
ftr-429	490	3	in	in	ADP
ftr-429	490	4	general	general	ADJ
ftr-429	490	5	agreement	agreement	NOUN
ftr-429	490	6	that	that	PRON
ftr-429	490	7	the	the	DET
ftr-429	490	8	proper	proper	ADJ
ftr-429	490	9	way	way	NOUN
ftr-429	490	10	to	to	PART
ftr-429	490	11	analyze	analyze	VERB
ftr-429	490	12	a	a	DET
ftr-429	490	13	structured	structured	ADJ
ftr-429	490	14	settlement	settlement	NOUN
ftr-429	490	15	as	as	ADP
ftr-429	490	16	a	a	DET
ftr-429	490	17	matter	matter	NOUN
ftr-429	490	18	of	of	ADP
ftr-429	490	19	economics	economic	NOUN
ftr-429	490	20	is	be	AUX
ftr-429	490	21	as	as	ADP
ftr-429	490	22	a	a	DET
ftr-429	490	23	cash	cash	NOUN
ftr-429	490	24	settlement	settlement	NOUN
ftr-429	490	25	from	from	ADP
ftr-429	490	26	the	the	DET
ftr-429	490	27	tortfeasor	tortfeasor	NOUN
ftr-429	490	28	to	to	ADP
ftr-429	490	29	the	the	DET
ftr-429	490	30	victim	victim	NOUN
ftr-429	490	31	of	of	ADP
ftr-429	490	32	the	the	DET
ftr-429	490	33	discounted	discount	VERB
ftr-429	490	34	present	present	ADJ
ftr-429	490	35	value	value	NOUN
ftr-429	490	36	of	of	ADP
ftr-429	490	37	the	the	DET
ftr-429	490	38	structured	structured	ADJ
ftr-429	490	39	settlement	settlement	NOUN
ftr-429	490	40	,	,	PUNCT
ftr-429	490	41	followed	follow	VERB
ftr-429	490	42	by	by	ADP
ftr-429	490	43	a	a	DET
ftr-429	490	44	loan	loan	NOUN
ftr-429	490	45	of	of	ADP
ftr-429	490	46	the	the	DET
ftr-429	490	47	present	present	ADJ
ftr-429	490	48	value	value	NOUN
ftr-429	490	49	from	from	ADP
ftr-429	490	50	the	the	DET
ftr-429	490	51	victim	victim	NOUN
ftr-429	490	52	to	to	ADP
ftr-429	490	53	the	the	DET
ftr-429	490	54	tortfeasor	tortfeasor	NOUN
ftr-429	490	55	in	in	ADP
ftr-429	490	56	return	return	NOUN
ftr-429	490	57	for	for	ADP
ftr-429	490	58	the	the	DET
ftr-429	490	59	structured	structured	ADJ
ftr-429	490	60	payments	payment	NOUN
ftr-429	490	61	.	.	PUNCT
ftr-429	491	1	6	6	NUM
ftr-429	491	2	'	'	PUNCT
ftr-429	491	3	there	there	PRON
ftr-429	491	4	is	be	VERB
ftr-429	491	5	disagreement	disagreement	NOUN
ftr-429	491	6	,	,	PUNCT
ftr-429	491	7	however	however	ADV
ftr-429	491	8	,	,	PUNCT
ftr-429	491	9	on	on	ADP
ftr-429	491	10	how	how	SCONJ
ftr-429	491	11	the	the	DET
ftr-429	491	12	transaction	transaction	NOUN
ftr-429	491	13	should	should	AUX
ftr-429	491	14	be	be	AUX
ftr-429	491	15	taxed.62	taxed.62	NOUN
ftr-429	491	16	59	59	NUM
ftr-429	491	17	.	.	PUNCT
ftr-429	492	1	this	this	PRON
ftr-429	492	2	assumes	assume	VERB
ftr-429	492	3	,	,	PUNCT
ftr-429	492	4	of	of	ADP
ftr-429	492	5	course	course	NOUN
ftr-429	492	6	,	,	PUNCT
ftr-429	492	7	that	that	SCONJ
ftr-429	492	8	it	it	PRON
ftr-429	492	9	would	would	AUX
ftr-429	492	10	not	not	PART
ftr-429	492	11	be	be	AUX
ftr-429	492	12	able	able	ADJ
ftr-429	492	13	to	to	PART
ftr-429	492	14	accelerate	accelerate	VERB
ftr-429	492	15	its	its	PRON
ftr-429	492	16	deductions	deduction	NOUN
ftr-429	492	17	for	for	ADP
ftr-429	492	18	future	future	ADJ
ftr-429	492	19	imputed	impute	VERB
ftr-429	492	20	interest	interest	NOUN
ftr-429	492	21	,	,	PUNCT
ftr-429	492	22	as	as	SCONJ
ftr-429	492	23	it	it	PRON
ftr-429	492	24	sought	seek	VERB
ftr-429	492	25	in	in	ADP
ftr-429	492	26	the	the	DET
ftr-429	492	27	ford	ford	PROPN
ftr-429	492	28	motor	motor	NOUN
ftr-429	492	29	case	case	NOUN
ftr-429	492	30	.	.	PUNCT
ftr-429	493	1	60	60	NUM
ftr-429	493	2	.	.	PUNCT
ftr-429	494	1	the	the	DET
ftr-429	494	2	all	all	DET
ftr-429	494	3	events	event	NOUN
ftr-429	494	4	test	test	NOUN
ftr-429	494	5	would	would	AUX
ftr-429	494	6	be	be	AUX
ftr-429	494	7	met	meet	VERB
ftr-429	494	8	because	because	SCONJ
ftr-429	494	9	the	the	DET
ftr-429	494	10	liability	liability	NOUN
ftr-429	494	11	had	have	AUX
ftr-429	494	12	accrued	accrue	VERB
ftr-429	494	13	(	(	PUNCT
ftr-429	494	14	the	the	DET
ftr-429	494	15	fact	fact	NOUN
ftr-429	494	16	and	and	CCONJ
ftr-429	494	17	amount	amount	NOUN
ftr-429	494	18	of	of	ADP
ftr-429	494	19	the	the	DET
ftr-429	494	20	liability	liability	NOUN
ftr-429	494	21	were	be	AUX
ftr-429	494	22	determined	determine	VERB
ftr-429	494	23	)	)	PUNCT
ftr-429	494	24	.	.	PUNCT
ftr-429	495	1	even	even	ADV
ftr-429	495	2	under	under	ADP
ftr-429	495	3	the	the	DET
ftr-429	495	4	current	current	ADJ
ftr-429	495	5	rules	rule	NOUN
ftr-429	495	6	,	,	PUNCT
ftr-429	495	7	economic	economic	ADJ
ftr-429	495	8	performance	performance	NOUN
ftr-429	495	9	under	under	ADP
ftr-429	495	10	§	§	PROPN
ftr-429	495	11	461(h)(2)(c	461(h)(2)(c	PROPN
ftr-429	495	12	)	)	PUNCT
ftr-429	495	13	is	be	AUX
ftr-429	495	14	met	meet	VERB
ftr-429	495	15	with	with	ADP
ftr-429	495	16	respect	respect	NOUN
ftr-429	495	17	to	to	ADP
ftr-429	495	18	tort	tort	VERB
ftr-429	495	19	claims	claim	NOUN
ftr-429	495	20	upon	upon	SCONJ
ftr-429	495	21	payment	payment	NOUN
ftr-429	495	22	.	.	PUNCT
ftr-429	496	1	61	61	NUM
ftr-429	496	2	.	.	PUNCT
ftr-429	497	1	mary	mary	PROPN
ftr-429	497	2	louise	louise	PROPN
ftr-429	497	3	fellows	fellows	PROPN
ftr-429	497	4	,	,	PUNCT
ftr-429	497	5	a	a	DET
ftr-429	497	6	comprehensive	comprehensive	ADJ
ftr-429	497	7	attack	attack	NOUN
ftr-429	497	8	on	on	ADP
ftr-429	497	9	tax	tax	NOUN
ftr-429	497	10	deferral	deferral	NOUN
ftr-429	497	11	,	,	PUNCT
ftr-429	497	12	88	88	NUM
ftr-429	497	13	mich	mich	NOUN
ftr-429	497	14	.	.	PUNCT
ftr-429	498	1	l.	l.	PROPN
ftr-429	498	2	rev	rev	PROPN
ftr-429	498	3	.	.	PROPN
ftr-429	498	4	722	722	NUM
ftr-429	498	5	,	,	PUNCT
ftr-429	498	6	795	795	NUM
ftr-429	498	7	(	(	PUNCT
ftr-429	498	8	1990	1990	NUM
ftr-429	498	9	)	)	PUNCT
ftr-429	498	10	(	(	PUNCT
ftr-429	498	11	"	"	PUNCT
ftr-429	498	12	a	a	DET
ftr-429	498	13	deferred	deferred	ADJ
ftr-429	498	14	payment	payment	NOUN
ftr-429	498	15	agreement	agreement	NOUN
ftr-429	498	16	,	,	PUNCT
ftr-429	498	17	such	such	ADJ
ftr-429	498	18	as	as	ADP
ftr-429	498	19	a	a	DET
ftr-429	498	20	deferred	deferred	ADJ
ftr-429	498	21	tort	tort	NOUN
ftr-429	498	22	settlement	settlement	NOUN
ftr-429	498	23	,	,	PUNCT
ftr-429	498	24	is	be	AUX
ftr-429	498	25	economically	economically	ADV
ftr-429	498	26	equivalent	equivalent	ADJ
ftr-429	498	27	to	to	ADP
ftr-429	498	28	the	the	DET
ftr-429	498	29	parties	party	NOUN
ftr-429	498	30	entering	enter	VERB
ftr-429	498	31	into	into	ADP
ftr-429	498	32	two	two	NUM
ftr-429	498	33	agreements	agreement	NOUN
ftr-429	498	34	:	:	PUNCT
ftr-429	498	35	(	(	PUNCT
ftr-429	498	36	1	1	X
ftr-429	498	37	)	)	PUNCT
ftr-429	498	38	the	the	DET
ftr-429	498	39	payment	payment	NOUN
ftr-429	498	40	of	of	ADP
ftr-429	498	41	damages	damage	NOUN
ftr-429	498	42	to	to	PART
ftr-429	498	43	compensate	compensate	VERB
ftr-429	498	44	the	the	DET
ftr-429	498	45	victim	victim	NOUN
ftr-429	498	46	for	for	ADP
ftr-429	498	47	losses	loss	NOUN
ftr-429	498	48	and	and	CCONJ
ftr-429	498	49	(	(	PUNCT
ftr-429	498	50	2	2	X
ftr-429	498	51	)	)	PUNCT
ftr-429	498	52	the	the	DET
ftr-429	498	53	victim	victim	NOUN
ftr-429	498	54	loaning	loan	VERB
ftr-429	498	55	the	the	DET
ftr-429	498	56	tortfeasor	tortfeasor	NOUN
ftr-429	498	57	the	the	DET
ftr-429	498	58	amount	amount	NOUN
ftr-429	498	59	of	of	ADP
ftr-429	498	60	damages	damage	NOUN
ftr-429	498	61	to	to	PART
ftr-429	498	62	be	be	AUX
ftr-429	498	63	repaid	repay	VERB
ftr-429	498	64	at	at	ADP
ftr-429	498	65	some	some	DET
ftr-429	498	66	specified	specify	VERB
ftr-429	498	67	date	date	NOUN
ftr-429	498	68	"	"	PUNCT
ftr-429	498	69	)	)	PUNCT
ftr-429	498	70	;	;	PUNCT
ftr-429	498	71	daniel	daniel	PROPN
ftr-429	498	72	i.	i.	PROPN
ftr-429	498	73	halperin	halperin	PROPN
ftr-429	498	74	,	,	PUNCT
ftr-429	498	75	interest	interest	NOUN
ftr-429	498	76	in	in	ADP
ftr-429	498	77	disguise	disguise	NOUN
ftr-429	498	78	:	:	PUNCT
ftr-429	498	79	taxing	tax	VERB
ftr-429	498	80	the	the	DET
ftr-429	498	81	"	"	PUNCT
ftr-429	498	82	time	time	NOUN
ftr-429	498	83	value	value	NOUN
ftr-429	498	84	of	of	ADP
ftr-429	498	85	money	money	NOUN
ftr-429	498	86	"	"	PUNCT
ftr-429	498	87	,	,	PUNCT
ftr-429	498	88	95	95	NUM
ftr-429	498	89	yale	yale	PROPN
ftr-429	498	90	l.j	l.j	PROPN
ftr-429	498	91	.	.	PROPN
ftr-429	498	92	506	506	NUM
ftr-429	498	93	,	,	PUNCT
ftr-429	498	94	526	526	NUM
ftr-429	498	95	(	(	PUNCT
ftr-429	498	96	1986	1986	NUM
ftr-429	498	97	)	)	PUNCT
ftr-429	498	98	(	(	PUNCT
ftr-429	498	99	"	"	PUNCT
ftr-429	498	100	the	the	DET
ftr-429	498	101	1984	1984	NUM
ftr-429	498	102	legislation	legislation	NOUN
ftr-429	498	103	,	,	PUNCT
ftr-429	498	104	however	however	ADV
ftr-429	498	105	,	,	PUNCT
ftr-429	498	106	defers	defer	VERB
ftr-429	498	107	the	the	DET
ftr-429	498	108	entire	entire	ADJ
ftr-429	498	109	deduction	deduction	NOUN
ftr-429	498	110	until	until	ADP
ftr-429	498	111	payment	payment	NOUN
ftr-429	498	112	.	.	PUNCT
ftr-429	499	1	as	as	SCONJ
ftr-429	499	2	we	we	PRON
ftr-429	499	3	have	have	AUX
ftr-429	499	4	seen	see	VERB
ftr-429	499	5	,	,	PUNCT
ftr-429	499	6	this	this	DET
ftr-429	499	7	approach	approach	NOUN
ftr-429	499	8	is	be	AUX
ftr-429	499	9	equivalent	equivalent	ADJ
ftr-429	499	10	to	to	ADP
ftr-429	499	11	allowing	allow	VERB
ftr-429	499	12	a	a	DET
ftr-429	499	13	deduction	deduction	NOUN
ftr-429	499	14	for	for	ADP
ftr-429	499	15	the	the	DET
ftr-429	499	16	present	present	ADJ
ftr-429	499	17	value	value	NOUN
ftr-429	499	18	of	of	ADP
ftr-429	499	19	the	the	DET
ftr-429	499	20	liability	liability	NOUN
ftr-429	499	21	in	in	ADP
ftr-429	499	22	...	...	PUNCT
ftr-429	499	23	the	the	DET
ftr-429	499	24	year	year	NOUN
ftr-429	499	25	of	of	ADP
ftr-429	499	26	settlement	settlement	NOUN
ftr-429	499	27	,	,	PUNCT
ftr-429	499	28	and	and	CCONJ
ftr-429	499	29	thus	thus	ADV
ftr-429	499	30	effectively	effectively	ADV
ftr-429	499	31	denies	deny	VERB
ftr-429	499	32	the	the	DET
ftr-429	499	33	[	[	X
ftr-429	499	34	tortfeasor	tortfeasor	NOUN
ftr-429	499	35	]	]	PUNCT
ftr-429	499	36	a	a	DET
ftr-429	499	37	deduction	deduction	NOUN
ftr-429	499	38	for	for	ADP
ftr-429	499	39	interest	interest	NOUN
ftr-429	499	40	.	.	PUNCT
ftr-429	500	1	"	"	PUNCT
ftr-429	500	2	)	)	PUNCT
ftr-429	500	3	.	.	PUNCT
ftr-429	501	1	62	62	NUM
ftr-429	501	2	.	.	PUNCT
ftr-429	502	1	in	in	ADP
ftr-429	502	2	an	an	DET
ftr-429	502	3	influential	influential	ADJ
ftr-429	502	4	article	article	NOUN
ftr-429	502	5	,	,	PUNCT
ftr-429	502	6	professor	professor	PROPN
ftr-429	502	7	halperin	halperin	NOUN
ftr-429	502	8	argued	argue	VERB
ftr-429	502	9	that	that	SCONJ
ftr-429	502	10	it	it	PRON
ftr-429	502	11	was	be	AUX
ftr-429	502	12	appropriate	appropriate	ADJ
ftr-429	502	13	to	to	PART
ftr-429	502	14	deny	deny	VERB
ftr-429	502	15	the	the	DET
ftr-429	502	16	tortfeasor	tortfeasor	NOUN
ftr-429	502	17	a	a	DET
ftr-429	502	18	deduction	deduction	NOUN
ftr-429	502	19	for	for	ADP
ftr-429	502	20	imputed	impute	VERB
ftr-429	502	21	interest	interest	NOUN
ftr-429	502	22	on	on	ADP
ftr-429	502	23	a	a	DET
ftr-429	502	24	structured	structured	ADJ
ftr-429	502	25	settlement	settlement	NOUN
ftr-429	502	26	because	because	SCONJ
ftr-429	502	27	the	the	DET
ftr-429	502	28	tort	tort	NOUN
ftr-429	502	29	victim	victim	NOUN
ftr-429	502	30	might	might	AUX
ftr-429	502	31	not	not	PART
ftr-429	502	32	have	have	VERB
ftr-429	502	33	to	to	PART
ftr-429	502	34	recoguize	recoguize	VERB
ftr-429	502	35	income	income	NOUN
ftr-429	502	36	resulting	result	VERB
ftr-429	502	37	from	from	ADP
ftr-429	502	38	the	the	DET
ftr-429	502	39	imputed	impute	VERB
ftr-429	502	40	interest	interest	NOUN
ftr-429	502	41	.	.	PUNCT
ftr-429	503	1	"	"	PUNCT
ftr-429	503	2	congress	congress	PROPN
ftr-429	503	3	,	,	PUNCT
ftr-429	503	4	however	however	ADV
ftr-429	503	5	,	,	PUNCT
ftr-429	503	6	has	have	AUX
ftr-429	503	7	recently	recently	ADV
ftr-429	503	8	enacted	enact	VERB
ftr-429	503	9	legislation	legislation	NOUN
ftr-429	503	10	that	that	PRON
ftr-429	503	11	specifically	specifically	ADV
ftr-429	503	12	exempts	exempt	VERB
ftr-429	503	13	the	the	DET
ftr-429	503	14	recipient	recipient	NOUN
ftr-429	503	15	of	of	ADP
ftr-429	503	16	a	a	DET
ftr-429	503	17	deferred	defer	VERB
ftr-429	503	18	tort	tort	NOUN
ftr-429	503	19	settlement	settlement	NOUN
ftr-429	503	20	from	from	ADP
ftr-429	503	21	taxation	taxation	NOUN
ftr-429	503	22	of	of	ADP
ftr-429	503	23	any	any	DET
ftr-429	503	24	component	component	NOUN
ftr-429	503	25	due	due	ADP
ftr-429	503	26	to	to	ADP
ftr-429	503	27	interest	interest	NOUN
ftr-429	503	28	.	.	PUNCT
ftr-429	504	1	limitations	limitation	NOUN
ftr-429	504	2	on	on	ADP
ftr-429	504	3	the	the	DET
ftr-429	504	4	deductions	deduction	NOUN
ftr-429	504	5	allowed	allow	VERB
ftr-429	504	6	to	to	ADP
ftr-429	504	7	[	[	X
ftr-429	504	8	the	the	DET
ftr-429	504	9	tortfeasor	tortfeasor	NOUN
ftr-429	504	10	]	]	PUNCT
ftr-429	504	11	can	can	AUX
ftr-429	504	12	be	be	AUX
ftr-429	504	13	seen	see	VERB
ftr-429	504	14	as	as	ADP
ftr-429	504	15	a	a	DET
ftr-429	504	16	way	way	NOUN
ftr-429	504	17	of	of	ADP
ftr-429	504	18	subjecting	subject	VERB
ftr-429	504	19	her	she	PRON
ftr-429	504	20	to	to	PART
ftr-429	504	21	tax	tax	VERB
ftr-429	504	22	on	on	ADP
ftr-429	504	23	income	income	NOUN
ftr-429	504	24	accruing	accrue	VERB
ftr-429	504	25	for	for	ADP
ftr-429	504	26	the	the	DET
ftr-429	504	27	benefit	benefit	NOUN
ftr-429	504	28	of	of	ADP
ftr-429	504	29	the	the	DET
ftr-429	504	30	patient	patient	NOUN
ftr-429	504	31	,	,	PUNCT
ftr-429	504	32	who	who	PRON
ftr-429	504	33	would	would	AUX
ftr-429	504	34	otherwise	otherwise	ADV
ftr-429	504	35	avoid	avoid	VERB
ftr-429	504	36	tax	tax	NOUN
ftr-429	504	37	on	on	ADP
ftr-429	504	38	this	this	DET
ftr-429	504	39	investment	investment	NOUN
ftr-429	504	40	income	income	NOUN
ftr-429	504	41	.	.	PUNCT
ftr-429	504	42	"	"	PUNCT
ftr-429	505	1	halperin	halperin	NOUN
ftr-429	505	2	,	,	PUNCT
ftr-429	505	3	at	at	ADP
ftr-429	505	4	526	526	NUM
ftr-429	505	5	.	.	PUNCT
ftr-429	506	1	see	see	VERB
ftr-429	506	2	also	also	ADV
ftr-429	506	3	,	,	PUNCT
ftr-429	506	4	fellows	fellow	NOUN
ftr-429	506	5	,	,	PUNCT
ftr-429	506	6	at	at	ADP
ftr-429	506	7	795	795	NUM
ftr-429	506	8	(	(	PUNCT
ftr-429	506	9	"	"	PUNCT
ftr-429	506	10	the	the	DET
ftr-429	506	11	thrust	thrust	NOUN
ftr-429	506	12	of	of	ADP
ftr-429	506	13	halperin	halperin	NOUN
ftr-429	506	14	's	's	PART
ftr-429	506	15	argument	argument	NOUN
ftr-429	506	16	regarding	regard	VERB
ftr-429	506	17	the	the	DET
ftr-429	506	18	proper	proper	ADJ
ftr-429	506	19	treatment	treatment	NOUN
ftr-429	506	20	of	of	ADP
ftr-429	506	21	a	a	DET
ftr-429	506	22	deferred	defer	VERB
ftr-429	506	23	tort	tort	NOUN
ftr-429	506	24	settlement	settlement	NOUN
ftr-429	506	25	pertains	pertain	VERB
ftr-429	506	26	to	to	ADP
ftr-429	506	27	the	the	DET
ftr-429	506	28	borrowing	borrowing	NOUN
ftr-429	506	29	component	component	NOUN
ftr-429	506	30	.	.	PUNCT
ftr-429	507	1	he	he	PRON
ftr-429	507	2	reasons	reason	VERB
ftr-429	507	3	that	that	PRON
ftr-429	507	4	code	code	NOUN
ftr-429	507	5	rules	rule	NOUN
ftr-429	507	6	excluding	exclude	VERB
ftr-429	507	7	the	the	DET
ftr-429	507	8	interest	interest	NOUN
ftr-429	507	9	income	income	NOUN
ftr-429	507	10	from	from	ADP
ftr-429	507	11	the	the	DET
ftr-429	507	12	loan	loan	NOUN
ftr-429	507	13	from	from	ADP
ftr-429	507	14	the	the	DET
ftr-429	507	15	victim	victim	NOUN
ftr-429	507	16	's	's	PART
ftr-429	507	17	tax	tax	NOUN
ftr-429	507	18	base	base	NOUN
ftr-429	507	19	explains	explain	VERB
ftr-429	507	20	why	why	SCONJ
ftr-429	507	21	section	section	PROPN
ftr-429	507	22	461(h	461(h	PROPN
ftr-429	507	23	)	)	PUNCT
ftr-429	507	24	denies	deny	VERB
ftr-429	507	25	the	the	DET
ftr-429	507	26	tortfeasor	tortfeasor	NOUN
ftr-429	507	27	a	a	DET
ftr-429	507	28	deduction	deduction	NOUN
ftr-429	507	29	for	for	ADP
ftr-429	507	30	the	the	DET
ftr-429	507	31	interest	interest	NOUN
ftr-429	507	32	cost	cost	NOUN
ftr-429	507	33	by	by	ADP
ftr-429	507	34	postponing	postpone	VERB
ftr-429	507	35	the	the	DET
ftr-429	507	36	deduction	deduction	NOUN
ftr-429	507	37	for	for	ADP
ftr-429	507	38	damages	damage	NOUN
ftr-429	507	39	until	until	ADP
ftr-429	507	40	payment	payment	NOUN
ftr-429	507	41	.	.	PUNCT
ftr-429	507	42	"	"	PUNCT
ftr-429	508	1	the	the	DET
ftr-429	508	2	theory	theory	NOUN
ftr-429	508	3	behind	behind	ADP
ftr-429	508	4	these	these	DET
ftr-429	508	5	arguments	argument	NOUN
ftr-429	508	6	is	be	AUX
ftr-429	508	7	that	that	SCONJ
ftr-429	508	8	tax	tax	NOUN
ftr-429	508	9	treatment	treatment	NOUN
ftr-429	508	10	between	between	ADP
ftr-429	508	11	the	the	DET
ftr-429	508	12	parties	party	NOUN
ftr-429	508	13	should	should	AUX
ftr-429	508	14	be	be	AUX
ftr-429	508	15	parallel	parallel	VERB
ftr-429	508	16	so	so	ADV
ftr-429	508	17	as	as	SCONJ
ftr-429	508	18	not	not	PART
ftr-429	508	19	to	to	PART
ftr-429	508	20	deprive	deprive	VERB
ftr-429	508	21	the	the	DET
ftr-429	508	22	treasury	treasury	NOUN
ftr-429	508	23	of	of	ADP
ftr-429	508	24	revenue	revenue	NOUN
ftr-429	508	25	.	.	PUNCT
ftr-429	509	1	other	other	ADJ
ftr-429	509	2	commentators	commentator	NOUN
ftr-429	509	3	reject	reject	VERB
ftr-429	509	4	professor	professor	NOUN
ftr-429	509	5	halperin	halperin	NOUN
ftr-429	509	6	's	's	PART
ftr-429	509	7	thesis	thesis	NOUN
ftr-429	509	8	that	that	SCONJ
ftr-429	509	9	the	the	DET
ftr-429	509	10	distortion	distortion	NOUN
ftr-429	509	11	of	of	ADP
ftr-429	509	12	the	the	DET
ftr-429	509	13	accrual	accrual	ADJ
ftr-429	509	14	method	method	NOUN
ftr-429	509	15	for	for	ADP
ftr-429	509	16	one	one	NUM
ftr-429	509	17	taxpayer	taxpayer	NOUN
ftr-429	509	18	is	be	AUX
ftr-429	509	19	fair	fair	ADJ
ftr-429	509	20	because	because	SCONJ
ftr-429	509	21	of	of	ADP
ftr-429	509	22	a	a	DET
ftr-429	509	23	possible	possible	ADJ
ftr-429	509	24	counter	counter	ADJ
ftr-429	509	25	-	-	ADJ
ftr-429	509	26	matched	match	VERB
ftr-429	509	27	distortion	distortion	NOUN
ftr-429	509	28	to	to	ADP
ftr-429	509	29	the	the	DET
ftr-429	509	30	taxpayer	taxpayer	NOUN
ftr-429	509	31	on	on	ADP
ftr-429	509	32	the	the	DET
ftr-429	509	33	other	other	ADJ
ftr-429	509	34	side	side	NOUN
ftr-429	509	35	of	of	ADP
ftr-429	509	36	the	the	DET
ftr-429	509	37	transaction	transaction	NOUN
ftr-429	509	38	.	.	PUNCT
ftr-429	510	1	see	see	VERB
ftr-429	510	2	e.g.	e.g.	ADV
ftr-429	510	3	,	,	PUNCT
ftr-429	510	4	donald	donald	PROPN
ftr-429	510	5	w.	w.	PROPN
ftr-429	510	6	kiefer	kiefer	PROPN
ftr-429	510	7	,	,	PUNCT
ftr-429	510	8	the	the	DET
ftr-429	510	9	tax	tax	NOUN
ftr-429	510	10	treatment	treatment	NOUN
ftr-429	510	11	of	of	ADP
ftr-429	510	12	a	a	DET
ftr-429	510	13	"	"	PUNCT
ftr-429	510	14	reverse	reverse	ADJ
ftr-429	510	15	investment	investment	NOUN
ftr-429	510	16	,	,	PUNCT
ftr-429	510	17	"	"	PUNCT
ftr-429	510	18	26	26	NUM
ftr-429	510	19	tax	tax	NOUN
ftr-429	510	20	notes	note	NOUN
ftr-429	510	21	925	925	NUM
ftr-429	510	22	(	(	PUNCT
ftr-429	510	23	1985	1985	NUM
ftr-429	510	24	)	)	PUNCT
ftr-429	510	25	;	;	PUNCT
ftr-429	510	26	emil	emil	PROPN
ftr-429	510	27	m.	m.	NOUN
ftr-429	510	28	sunley	sunley	PROPN
ftr-429	510	29	,	,	PUNCT
ftr-429	510	30	observations	observation	NOUN
ftr-429	510	31	on	on	ADP
ftr-429	510	32	the	the	DET
ftr-429	510	33	appropriate	appropriate	ADJ
ftr-429	510	34	tax	tax	NOUN
ftr-429	510	35	treatment	treatment	NOUN
ftr-429	510	36	of	of	ADP
ftr-429	510	37	future	future	ADJ
ftr-429	510	38	costs	cost	NOUN
ftr-429	510	39	,	,	PUNCT
ftr-429	510	40	22	22	NUM
ftr-429	510	41	tax	tax	NOUN
ftr-429	510	42	notes	note	NOUN
ftr-429	510	43	719	719	NUM
ftr-429	510	44	(	(	PUNCT
ftr-429	510	45	1984	1984	NUM
ftr-429	510	46	)	)	PUNCT
ftr-429	510	47	.	.	PUNCT
ftr-429	511	1	these	these	DET
ftr-429	511	2	philosophical	philosophical	ADJ
ftr-429	511	3	debates	debate	NOUN
ftr-429	511	4	are	be	AUX
ftr-429	511	5	beyond	beyond	ADP
ftr-429	511	6	the	the	DET
ftr-429	511	7	scope	scope	NOUN
ftr-429	511	8	of	of	ADP
ftr-429	511	9	this	this	DET
ftr-429	511	10	paper	paper	NOUN
ftr-429	511	11	.	.	PUNCT
ftr-429	512	1	it	it	PRON
ftr-429	512	2	is	be	AUX
ftr-429	512	3	important	important	ADJ
ftr-429	512	4	to	to	PART
ftr-429	512	5	keep	keep	VERB
ftr-429	512	6	in	in	ADP
ftr-429	512	7	mind	mind	NOUN
ftr-429	512	8	,	,	PUNCT
ftr-429	512	9	however	however	ADV
ftr-429	512	10	,	,	PUNCT
ftr-429	512	11	that	that	SCONJ
ftr-429	512	12	the	the	DET
ftr-429	512	13	deferral	deferral	NOUN
ftr-429	512	14	of	of	ADP
ftr-429	512	15	properly	properly	ADV
ftr-429	512	16	matched	match	VERB
ftr-429	512	17	deductions	deduction	NOUN
ftr-429	512	18	for	for	ADP
ftr-429	512	19	financing	financing	NOUN
ftr-429	512	20	costs	cost	NOUN
ftr-429	512	21	until	until	ADP
ftr-429	512	22	the	the	DET
ftr-429	512	23	year	year	NOUN
ftr-429	512	24	of	of	ADP
ftr-429	512	25	payment	payment	NOUN
ftr-429	512	26	would	would	AUX
ftr-429	512	27	deter	deter	VERB
ftr-429	512	28	tortfeasors	tortfeasor	NOUN
ftr-429	512	29	from	from	ADP
ftr-429	512	30	entering	enter	VERB
ftr-429	512	31	into	into	ADP
ftr-429	512	32	structured	structured	ADJ
ftr-429	512	33	florida	florida	PROPN
ftr-429	512	34	tax	tax	NOUN
ftr-429	512	35	reviewv	reviewv	NOUN
ftr-429	513	1	[	[	X
ftr-429	513	2	vol	vol	NOUN
ftr-429	513	3	5:3	5:3	NUM
ftr-429	513	4	avoiding	avoid	VERB
ftr-429	513	5	phantom	phantom	ADJ
ftr-429	513	6	income	income	NOUN
ftr-429	513	7	in	in	ADP
ftr-429	513	8	bankruptcy	bankruptcy	NOUN
ftr-429	513	9	viewed	view	VERB
ftr-429	513	10	from	from	ADP
ftr-429	513	11	an	an	DET
ftr-429	513	12	economic	economic	ADJ
ftr-429	513	13	perspective	perspective	NOUN
ftr-429	513	14	,	,	PUNCT
ftr-429	513	15	an	an	DET
ftr-429	513	16	accrual	accrual	ADJ
ftr-429	513	17	method	method	NOUN
ftr-429	513	18	taxpayer	taxpayer	NOUN
ftr-429	513	19	should	should	AUX
ftr-429	513	20	receive	receive	VERB
ftr-429	513	21	a	a	DET
ftr-429	513	22	deduction	deduction	NOUN
ftr-429	513	23	at	at	ADP
ftr-429	513	24	the	the	DET
ftr-429	513	25	time	time	NOUN
ftr-429	513	26	of	of	ADP
ftr-429	513	27	settlement	settlement	NOUN
ftr-429	513	28	for	for	ADP
ftr-429	513	29	the	the	DET
ftr-429	513	30	discounted	discount	VERB
ftr-429	513	31	present	present	ADJ
ftr-429	513	32	value	value	NOUN
ftr-429	513	33	of	of	ADP
ftr-429	513	34	the	the	DET
ftr-429	513	35	settlement	settlement	NOUN
ftr-429	513	36	,	,	PUNCT
ftr-429	513	37	should	should	AUX
ftr-429	513	38	be	be	AUX
ftr-429	513	39	deemed	deem	VERB
ftr-429	513	40	to	to	PART
ftr-429	513	41	borrow	borrow	VERB
ftr-429	513	42	back	back	ADP
ftr-429	513	43	the	the	DET
ftr-429	513	44	settlement	settlement	NOUN
ftr-429	513	45	payment	payment	NOUN
ftr-429	513	46	from	from	ADP
ftr-429	513	47	the	the	DET
ftr-429	513	48	victim	victim	NOUN
ftr-429	513	49	in	in	ADP
ftr-429	513	50	return	return	NOUN
ftr-429	513	51	for	for	ADP
ftr-429	513	52	the	the	DET
ftr-429	513	53	structured	structured	ADJ
ftr-429	513	54	loan	loan	NOUN
ftr-429	513	55	payout	payout	NOUN
ftr-429	513	56	,	,	PUNCT
ftr-429	513	57	and	and	CCONJ
ftr-429	513	58	should	should	AUX
ftr-429	513	59	be	be	AUX
ftr-429	513	60	entitled	entitle	VERB
ftr-429	513	61	to	to	PART
ftr-429	513	62	deduct	deduct	VERB
ftr-429	513	63	the	the	DET
ftr-429	513	64	imputed	imputed	ADJ
ftr-429	513	65	interest	interest	NOUN
ftr-429	513	66	on	on	ADP
ftr-429	513	67	the	the	DET
ftr-429	513	68	deemed	deemed	ADJ
ftr-429	513	69	loan	loan	NOUN
ftr-429	513	70	as	as	SCONJ
ftr-429	513	71	it	it	PRON
ftr-429	513	72	economically	economically	ADV
ftr-429	513	73	accrues.63	accrues.63	ADP
ftr-429	513	74	the	the	DET
ftr-429	513	75	tortfeasor	tortfeasor	NOUN
ftr-429	513	76	's	's	PART
ftr-429	513	77	purchase	purchase	NOUN
ftr-429	513	78	of	of	ADP
ftr-429	513	79	an	an	DET
ftr-429	513	80	annuity	annuity	NOUN
ftr-429	513	81	xvith	xvith	NOUN
ftr-429	513	82	the	the	DET
ftr-429	513	83	loan	loan	NOUN
ftr-429	513	84	proceeds	proceed	NOUN
ftr-429	513	85	should	should	AUX
ftr-429	513	86	be	be	AUX
ftr-429	513	87	viewed	view	VERB
ftr-429	513	88	as	as	ADP
ftr-429	513	89	a	a	DET
ftr-429	513	90	separate	separate	ADJ
ftr-429	513	91	investment	investment	NOUN
ftr-429	513	92	transaction	transaction	NOUN
ftr-429	513	93	.	.	PUNCT
ftr-429	514	1	as	as	ADP
ftr-429	514	2	with	with	ADP
ftr-429	514	3	any	any	DET
ftr-429	514	4	investment	investment	NOUN
ftr-429	514	5	,	,	PUNCT
ftr-429	514	6	the	the	DET
ftr-429	514	7	tortfeasor	tortfeasor	NOUN
ftr-429	514	8	would	would	AUX
ftr-429	514	9	be	be	AUX
ftr-429	514	10	required	require	VERB
ftr-429	514	11	to	to	PART
ftr-429	514	12	recognize	recognize	VERB
ftr-429	514	13	as	as	ADP
ftr-429	514	14	income	income	NOUN
ftr-429	514	15	the	the	DET
ftr-429	514	16	interest	interest	NOUN
ftr-429	514	17	earned	earn	VERB
ftr-429	514	18	on	on	ADP
ftr-429	514	19	the	the	DET
ftr-429	514	20	annuity	annuity	NOUN
ftr-429	514	21	.	.	PUNCT
ftr-429	514	22	'	'	PUNCT
ftr-429	515	1	4	4	NUM
ftr-429	515	2	since	since	SCONJ
ftr-429	515	3	the	the	DET
ftr-429	515	4	interest	interest	NOUN
ftr-429	515	5	accrued	accrue	VERB
ftr-429	515	6	under	under	ADP
ftr-429	515	7	the	the	DET
ftr-429	515	8	terms	term	NOUN
ftr-429	515	9	of	of	ADP
ftr-429	515	10	the	the	DET
ftr-429	515	11	structured	structured	ADJ
ftr-429	515	12	settlement	settlement	NOUN
ftr-429	515	13	and	and	CCONJ
ftr-429	515	14	the	the	DET
ftr-429	515	15	interest	interest	NOUN
ftr-429	515	16	earned	earn	VERB
ftr-429	515	17	on	on	ADP
ftr-429	515	18	the	the	DET
ftr-429	515	19	annuity	annuity	NOUN
ftr-429	515	20	contract	contract	NOUN
ftr-429	515	21	would	would	AUX
ftr-429	515	22	be	be	AUX
ftr-429	515	23	the	the	DET
ftr-429	515	24	same	same	ADJ
ftr-429	515	25	amount	amount	NOUN
ftr-429	515	26	each	each	DET
ftr-429	515	27	year	year	NOUN
ftr-429	515	28	(	(	PUNCT
ftr-429	515	29	because	because	SCONJ
ftr-429	515	30	the	the	DET
ftr-429	515	31	annuity	annuity	NOUN
ftr-429	515	32	matched	match	VERB
ftr-429	515	33	the	the	DET
ftr-429	515	34	structured	structured	ADJ
ftr-429	515	35	settlement	settlement	NOUN
ftr-429	515	36	payouts	payout	NOUN
ftr-429	515	37	)	)	PUNCT
ftr-429	515	38	,	,	PUNCT
ftr-429	515	39	and	and	CCONJ
ftr-429	515	40	would	would	AUX
ftr-429	515	41	thus	thus	ADV
ftr-429	515	42	offset	offset	VERB
ftr-429	515	43	each	each	DET
ftr-429	515	44	other	other	ADJ
ftr-429	515	45	on	on	ADP
ftr-429	515	46	tortfeasor	tortfeasor	NOUN
ftr-429	515	47	's	's	PART
ftr-429	515	48	tax	tax	NOUN
ftr-429	515	49	return	return	NOUN
ftr-429	515	50	,	,	PUNCT
ftr-429	515	51	the	the	DET
ftr-429	515	52	court	court	NOUN
ftr-429	515	53	in	in	ADP
ftr-429	515	54	fordmotor	fordmotor	NOUN
ftr-429	515	55	reached	reach	VERB
ftr-429	515	56	the	the	DET
ftr-429	515	57	economically	economically	ADV
ftr-429	515	58	correct	correct	ADJ
ftr-429	515	59	result	result	NOUN
ftr-429	515	60	by	by	ADP
ftr-429	515	61	excluding	exclude	VERB
ftr-429	515	62	the	the	DET
ftr-429	515	63	annuity	annuity	NOUN
ftr-429	515	64	earnings	earning	NOUN
ftr-429	515	65	from	from	ADP
ftr-429	515	66	income	income	NOUN
ftr-429	515	67	and	and	CCONJ
ftr-429	515	68	disallowing	disallow	VERB
ftr-429	515	69	deductions	deduction	NOUN
ftr-429	515	70	for	for	ADP
ftr-429	515	71	the	the	DET
ftr-429	515	72	imputed	impute	VERB
ftr-429	515	73	interest	interest	NOUN
ftr-429	515	74	on	on	ADP
ftr-429	515	75	the	the	DET
ftr-429	515	76	structured	structured	ADJ
ftr-429	515	77	loan	loan	NOUN
ftr-429	515	78	payout	payout	NOUN
ftr-429	515	79	.	.	PUNCT
ftr-429	516	1	while	while	SCONJ
ftr-429	516	2	reaching	reach	VERB
ftr-429	516	3	the	the	DET
ftr-429	516	4	correct	correct	ADJ
ftr-429	516	5	economic	economic	ADJ
ftr-429	516	6	result	result	NOUN
ftr-429	516	7	,	,	PUNCT
ftr-429	516	8	the	the	DET
ftr-429	516	9	court	court	NOUN
ftr-429	516	10	cited	cite	VERB
ftr-429	516	11	no	no	DET
ftr-429	516	12	legal	legal	ADJ
ftr-429	516	13	basis	basis	NOUN
ftr-429	516	14	for	for	ADP
ftr-429	516	15	excluding	exclude	VERB
ftr-429	516	16	interest	interest	NOUN
ftr-429	516	17	earned	earn	VERB
ftr-429	516	18	on	on	ADP
ftr-429	516	19	the	the	DET
ftr-429	516	20	annuity	annuity	NOUN
ftr-429	516	21	.	.	PUNCT
ftr-429	517	1	the	the	DET
ftr-429	517	2	court	court	NOUN
ftr-429	517	3	's	's	PART
ftr-429	517	4	ruling	ruling	NOUN
ftr-429	517	5	in	in	ADP
ftr-429	517	6	ford	ford	PROPN
ftr-429	517	7	motor	motor	NOUN
ftr-429	517	8	was	be	AUX
ftr-429	517	9	limited	limit	VERB
ftr-429	517	10	to	to	ADP
ftr-429	517	11	the	the	DET
ftr-429	517	12	abusive	abusive	ADJ
ftr-429	517	13	situation	situation	NOUN
ftr-429	517	14	before	before	ADP
ftr-429	517	15	them	they	PRON
ftr-429	517	16	.	.	PUNCT
ftr-429	518	1	the	the	DET
ftr-429	518	2	court	court	NOUN
ftr-429	518	3	did	do	AUX
ftr-429	518	4	not	not	PART
ftr-429	518	5	attempt	attempt	VERB
ftr-429	518	6	to	to	PART
ftr-429	518	7	fashion	fashion	VERB
ftr-429	518	8	a	a	DET
ftr-429	518	9	system	system	NOUN
ftr-429	518	10	that	that	PRON
ftr-429	518	11	would	would	AUX
ftr-429	518	12	apply	apply	VERB
ftr-429	518	13	generally	generally	ADV
ftr-429	518	14	to	to	ADP
ftr-429	518	15	all	all	DET
ftr-429	518	16	structured	structure	VERB
ftr-429	518	17	tort	tort	NOUN
ftr-429	518	18	settlements.65	settlements.65	PROPN
ftr-429	518	19	3	3	NUM
ftr-429	518	20	.	.	PUNCT
ftr-429	519	1	congress	congress	PROPN
ftr-429	519	2	enacts	enact	VERB
ftr-429	519	3	section	section	PROPN
ftr-429	519	4	461(h	461(h	PROPN
ftr-429	519	5	)	)	PUNCT
ftr-429	519	6	to	to	PART
ftr-429	519	7	prevent	prevent	VERB
ftr-429	519	8	accrual	accrual	ADJ
ftr-429	519	9	method	method	NOUN
ftr-429	519	10	taxpayers	taxpayer	NOUN
ftr-429	519	11	from	from	ADP
ftr-429	519	12	structuring	structure	VERB
ftr-429	519	13	transactions	transaction	NOUN
ftr-429	519	14	to	to	PART
ftr-429	519	15	take	take	VERB
ftr-429	519	16	advantage	advantage	NOUN
ftr-429	519	17	of	of	ADP
ftr-429	519	18	the	the	DET
ftr-429	519	19	time	time	NOUN
ftr-429	519	20	value	value	NOUN
ftr-429	519	21	of	of	ADP
ftr-429	519	22	money.-in	money.-in	VERB
ftr-429	519	23	contrast	contrast	NOUN
ftr-429	519	24	to	to	ADP
ftr-429	519	25	the	the	DET
ftr-429	519	26	limited	limited	ADJ
ftr-429	519	27	approach	approach	NOUN
ftr-429	519	28	taken	take	VERB
ftr-429	519	29	by	by	ADP
ftr-429	519	30	the	the	DET
ftr-429	519	31	court	court	NOUN
ftr-429	519	32	in	in	ADP
ftr-429	519	33	ford	ford	PROPN
ftr-429	519	34	motor	motor	PROPN
ftr-429	519	35	,	,	PUNCT
ftr-429	519	36	congress	congress	PROPN
ftr-429	519	37	took	take	VERB
ftr-429	519	38	a	a	DET
ftr-429	519	39	meat	meat	NOUN
ftr-429	519	40	ax	ax	NOUN
ftr-429	519	41	to	to	ADP
ftr-429	519	42	the	the	DET
ftr-429	519	43	time	time	NOUN
ftr-429	519	44	value	value	NOUN
ftr-429	519	45	of	of	ADP
ftr-429	519	46	money	money	NOUN
ftr-429	519	47	problem	problem	NOUN
ftr-429	519	48	.	.	PUNCT
ftr-429	520	1	in	in	ADP
ftr-429	520	2	1984	1984	NUM
ftr-429	520	3	,	,	PUNCT
ftr-429	520	4	congress	congress	PROPN
ftr-429	520	5	enacted	enact	VERB
ftr-429	520	6	section	section	NOUN
ftr-429	520	7	461(h	461(h	PROPN
ftr-429	520	8	)	)	PUNCT
ftr-429	520	9	,	,	PUNCT
ftr-429	520	10	which	which	PRON
ftr-429	520	11	imposes	impose	VERB
ftr-429	520	12	on	on	ADP
ftr-429	520	13	an	an	DET
ftr-429	520	14	accrual	accrual	ADJ
ftr-429	520	15	method	method	NOUN
ftr-429	520	16	taxpayer	taxpayer	NOUN
ftr-429	520	17	the	the	DET
ftr-429	520	18	concept	concept	NOUN
ftr-429	520	19	of	of	ADP
ftr-429	520	20	"	"	PUNCT
ftr-429	520	21	economic	economic	ADJ
ftr-429	520	22	performance	performance	NOUN
ftr-429	520	23	"	"	PUNCT
ftr-429	520	24	in	in	ADP
ftr-429	520	25	addition	addition	NOUN
ftr-429	520	26	to	to	ADP
ftr-429	520	27	the	the	DET
ftr-429	520	28	"	"	PUNCT
ftr-429	520	29	all	all	DET
ftr-429	520	30	events	event	NOUN
ftr-429	520	31	"	"	PUNCT
ftr-429	520	32	test	test	NOUN
ftr-429	520	33	before	before	ADP
ftr-429	520	34	settlements	settlement	NOUN
ftr-429	520	35	which	which	PRON
ftr-429	520	36	in	in	ADP
ftr-429	520	37	many	many	ADJ
ftr-429	520	38	cases	case	NOUN
ftr-429	520	39	are	be	AUX
ftr-429	520	40	created	create	VERB
ftr-429	520	41	at	at	ADP
ftr-429	520	42	the	the	DET
ftr-429	520	43	request	request	NOUN
ftr-429	520	44	of	of	ADP
ftr-429	520	45	the	the	DET
ftr-429	520	46	victim	victim	NOUN
ftr-429	520	47	for	for	ADP
ftr-429	520	48	legitimate	legitimate	ADJ
ftr-429	520	49	non	non	ADJ
ftr-429	520	50	-	-	ADJ
ftr-429	520	51	tax	tax	ADJ
ftr-429	520	52	reasons	reason	NOUN
ftr-429	520	53	,	,	PUNCT
ftr-429	520	54	such	such	ADJ
ftr-429	520	55	as	as	ADP
ftr-429	520	56	planning	planning	NOUN
ftr-429	520	57	for	for	ADP
ftr-429	520	58	future	future	ADJ
ftr-429	520	59	medical	medical	ADJ
ftr-429	520	60	or	or	CCONJ
ftr-429	520	61	personal	personal	ADJ
ftr-429	520	62	care	care	NOUN
ftr-429	520	63	.	.	PUNCT
ftr-429	521	1	dsfs	dsfs	PROPN
ftr-429	521	2	and	and	CCONJ
ftr-429	521	3	qsfs	qsfs	PROPN
ftr-429	521	4	were	be	AUX
ftr-429	521	5	created	create	VERB
ftr-429	521	6	to	to	PART
ftr-429	521	7	mitigate	mitigate	VERB
ftr-429	521	8	the	the	DET
ftr-429	521	9	effects	effect	NOUN
ftr-429	521	10	of	of	ADP
ftr-429	521	11	the	the	DET
ftr-429	521	12	deferral	deferral	NOUN
ftr-429	521	13	without	without	ADP
ftr-429	521	14	allowing	allow	VERB
ftr-429	521	15	the	the	DET
ftr-429	521	16	tortfeasor	tortfeasor	NOUN
ftr-429	521	17	to	to	PART
ftr-429	521	18	recover	recover	VERB
ftr-429	521	19	a	a	DET
ftr-429	521	20	windfall	windfall	NOUN
ftr-429	521	21	.	.	PUNCT
ftr-429	522	1	63	63	NUM
ftr-429	522	2	.	.	PUNCT
ftr-429	523	1	see	see	VERB
ftr-429	523	2	supra	supra	PROPN
ftr-429	523	3	note	note	PROPN
ftr-429	523	4	61	61	NUM
ftr-429	523	5	.	.	NOUN
ftr-429	523	6	64	64	NUM
ftr-429	523	7	.	.	PUNCT
ftr-429	524	1	see	see	VERB
ftr-429	524	2	§	§	PROPN
ftr-429	524	3	1272(a)(1	1272(a)(1	NUM
ftr-429	524	4	)	)	PUNCT
ftr-429	524	5	.	.	PUNCT
ftr-429	525	1	it	it	PRON
ftr-429	525	2	is	be	AUX
ftr-429	525	3	worth	worth	ADJ
ftr-429	525	4	noting	note	VERB
ftr-429	525	5	that	that	SCONJ
ftr-429	525	6	the	the	DET
ftr-429	525	7	original	original	ADJ
ftr-429	525	8	issue	issue	NOUN
ftr-429	525	9	discount	discount	NOUN
ftr-429	525	10	rules	rule	NOUN
ftr-429	525	11	do	do	AUX
ftr-429	525	12	not	not	PART
ftr-429	525	13	applytocertain	applytocertain	VERB
ftr-429	525	14	annuities	annuity	NOUN
ftr-429	525	15	governed	govern	VERB
ftr-429	525	16	by	by	ADP
ftr-429	525	17	§	§	PROPN
ftr-429	525	18	72	72	NUM
ftr-429	525	19	.	.	PUNCT
ftr-429	526	1	§	§	PROPN
ftr-429	526	2	1275(a)(1)(b	1275(a)(1)(b	NUM
ftr-429	526	3	)	)	PUNCT
ftr-429	526	4	.	.	PUNCT
ftr-429	527	1	however	however	ADV
ftr-429	527	2	,	,	PUNCT
ftr-429	527	3	thespecial	thespecial	ADJ
ftr-429	527	4	annuityrules	annuityrule	NOUN
ftr-429	527	5	in	in	ADP
ftr-429	527	6	§	§	PROPN
ftr-429	527	7	72	72	NUM
ftr-429	527	8	only	only	ADV
ftr-429	527	9	apply	apply	VERB
ftr-429	527	10	to	to	ADP
ftr-429	527	11	annuities	annuity	NOUN
ftr-429	527	12	held	hold	VERB
ftr-429	527	13	by	by	ADP
ftr-429	527	14	natural	natural	ADJ
ftr-429	527	15	persons	person	NOUN
ftr-429	527	16	.	.	PUNCT
ftr-429	528	1	§	§	PROPN
ftr-429	528	2	72(u)(1)(a	72(u)(1)(a	NOUN
ftr-429	528	3	)	)	PUNCT
ftr-429	528	4	.	.	PUNCT
ftr-429	529	1	because	because	SCONJ
ftr-429	529	2	the	the	DET
ftr-429	529	3	ford	ford	PROPN
ftr-429	529	4	motor	motor	PROPN
ftr-429	529	5	company	company	NOUN
ftr-429	529	6	is	be	AUX
ftr-429	529	7	a	a	DET
ftr-429	529	8	corporation	corporation	NOUN
ftr-429	529	9	and	and	CCONJ
ftr-429	529	10	not	not	PART
ftr-429	529	11	a	a	DET
ftr-429	529	12	natural	natural	ADJ
ftr-429	529	13	person	person	NOUN
ftr-429	529	14	,	,	PUNCT
ftr-429	529	15	the	the	DET
ftr-429	529	16	special	special	ADJ
ftr-429	529	17	annuity	annuity	NOUN
ftr-429	529	18	exceptions	exception	NOUN
ftr-429	529	19	to	to	ADP
ftr-429	529	20	the	the	DET
ftr-429	529	21	original	original	ADJ
ftr-429	529	22	issue	issue	NOUN
ftr-429	529	23	discount	discount	NOUN
ftr-429	529	24	rules	rule	NOUN
ftr-429	529	25	would	would	AUX
ftr-429	529	26	not	not	PART
ftr-429	529	27	apply	apply	VERB
ftr-429	529	28	,	,	PUNCT
ftr-429	529	29	and	and	CCONJ
ftr-429	529	30	ford	ford	PROPN
ftr-429	529	31	would	would	AUX
ftr-429	529	32	,	,	PUNCT
ftr-429	529	33	under	under	ADP
ftr-429	529	34	existing	exist	VERB
ftr-429	529	35	law	law	NOUN
ftr-429	529	36	,	,	PUNCT
ftr-429	529	37	have	have	VERB
ftr-429	529	38	to	to	PART
ftr-429	529	39	recognize	recognize	VERB
ftr-429	529	40	as	as	ADP
ftr-429	529	41	income	income	NOUN
ftr-429	529	42	accrued	accrue	VERB
ftr-429	529	43	interest	interest	NOUN
ftr-429	529	44	under	under	ADP
ftr-429	529	45	the	the	DET
ftr-429	529	46	annuity	annuity	NOUN
ftr-429	529	47	contract	contract	NOUN
ftr-429	529	48	.	.	PUNCT
ftr-429	530	1	65	65	NUM
ftr-429	530	2	.	.	PUNCT
ftr-429	531	1	in	in	ADP
ftr-429	531	2	rejecting	reject	VERB
ftr-429	531	3	ford	ford	NOUN
ftr-429	531	4	's	's	PART
ftr-429	531	5	argument	argument	NOUN
ftr-429	531	6	that	that	SCONJ
ftr-429	531	7	,	,	PUNCT
ftr-429	531	8	by	by	ADP
ftr-429	531	9	enacting	enact	VERB
ftr-429	531	10	§	§	PROPN
ftr-429	531	11	461(h	461(h	PROPN
ftr-429	531	12	)	)	PUNCT
ftr-429	531	13	,	,	PUNCT
ftr-429	531	14	congress	congress	PROPN
ftr-429	531	15	recognized	recognize	VERB
ftr-429	531	16	the	the	DET
ftr-429	531	17	right	right	NOUN
ftr-429	531	18	of	of	ADP
ftr-429	531	19	taxpayers	taxpayer	NOUN
ftr-429	531	20	to	to	PART
ftr-429	531	21	deduct	deduct	VERB
ftr-429	531	22	the	the	DET
ftr-429	531	23	full	full	ADJ
ftr-429	531	24	amount	amount	NOUN
ftr-429	531	25	of	of	ADP
ftr-429	531	26	future	future	ADJ
ftr-429	531	27	tort	tort	NOUN
ftr-429	531	28	payments	payment	NOUN
ftr-429	531	29	at	at	ADP
ftr-429	531	30	the	the	DET
ftr-429	531	31	time	time	NOUN
ftr-429	531	32	of	of	ADP
ftr-429	531	33	settlement	settlement	NOUN
ftr-429	531	34	,	,	PUNCT
ftr-429	531	35	the	the	DET
ftr-429	531	36	fordmotor	fordmotor	NOUN
ftr-429	531	37	court	court	NOUN
ftr-429	531	38	stated	state	VERB
ftr-429	531	39	:	:	PUNCT
ftr-429	531	40	"	"	PUNCT
ftr-429	531	41	section	section	NOUN
ftr-429	531	42	461(h	461(h	PROPN
ftr-429	531	43	)	)	PUNCT
ftr-429	531	44	was	be	AUX
ftr-429	531	45	a	a	DET
ftr-429	531	46	congressional	congressional	ADJ
ftr-429	531	47	effort	effort	NOUN
ftr-429	531	48	to	to	PART
ftr-429	531	49	remedy	remedy	VERB
ftr-429	531	50	an	an	DET
ftr-429	531	51	accounting	accounting	NOUN
ftr-429	531	52	distortion	distortion	NOUN
ftr-429	531	53	by	by	ADP
ftr-429	531	54	placing	place	VERB
ftr-429	531	55	all	all	DET
ftr-429	531	56	accrual	accrual	ADJ
ftr-429	531	57	method	method	NOUN
ftr-429	531	58	taxpayers	taxpayer	NOUN
ftr-429	531	59	on	on	ADP
ftr-429	531	60	the	the	DET
ftr-429	531	61	cash	cash	NOUN
ftr-429	531	62	method	method	NOUN
ftr-429	531	63	of	of	ADP
ftr-429	531	64	accounting	account	VERB
ftr-429	531	65	for	for	ADP
ftr-429	531	66	tort	tort	NOUN
ftr-429	531	67	liabilities	liability	NOUN
ftr-429	531	68	,	,	PUNCT
ftr-429	531	69	regardless	regardless	ADV
ftr-429	531	70	of	of	ADP
ftr-429	531	71	the	the	DET
ftr-429	531	72	length	length	NOUN
ftr-429	531	73	of	of	ADP
ftr-429	531	74	the	the	DET
ftr-429	531	75	payout	payout	ADJ
ftr-429	531	76	period	period	NOUN
ftr-429	531	77	and	and	CCONJ
ftr-429	531	78	without	without	ADP
ftr-429	531	79	any	any	DET
ftr-429	531	80	consideration	consideration	NOUN
ftr-429	531	81	of	of	ADP
ftr-429	531	82	whether	whether	SCONJ
ftr-429	531	83	accrual	accrual	ADJ
ftr-429	531	84	of	of	ADP
ftr-429	531	85	an	an	DET
ftr-429	531	86	expense	expense	NOUN
ftr-429	531	87	in	in	ADP
ftr-429	531	88	an	an	DET
ftr-429	531	89	earlier	early	ADJ
ftr-429	531	90	year	year	NOUN
ftr-429	531	91	would	would	AUX
ftr-429	531	92	distort	distort	VERB
ftr-429	531	93	income	income	NOUN
ftr-429	531	94	.	.	PUNCT
ftr-429	532	1	its	its	PRON
ftr-429	532	2	enactment	enactment	NOUN
ftr-429	532	3	does	do	AUX
ftr-429	532	4	not	not	PART
ftr-429	532	5	preclude	preclude	VERB
ftr-429	532	6	the	the	DET
ftr-429	532	7	commissioner	commissioner	NOUN
ftr-429	532	8	from	from	ADP
ftr-429	532	9	applying	apply	VERB
ftr-429	532	10	the	the	DET
ftr-429	532	11	clear	clear	ADJ
ftr-429	532	12	reflection	reflection	NOUN
ftr-429	532	13	standard	standard	NOUN
ftr-429	532	14	of	of	ADP
ftr-429	532	15	section	section	NOUN
ftr-429	532	16	446(b	446(b	PROPN
ftr-429	532	17	)	)	PUNCT
ftr-429	532	18	on	on	ADP
ftr-429	532	19	a	a	DET
ftr-429	532	20	case	case	NOUN
ftr-429	532	21	-	-	PUNCT
ftr-429	532	22	by	by	ADP
ftr-429	532	23	-	-	PUNCT
ftr-429	532	24	case	case	NOUN
ftr-429	532	25	basis	basis	NOUN
ftr-429	532	26	to	to	ADP
ftr-429	532	27	taxpayers	taxpayer	NOUN
ftr-429	532	28	in	in	ADP
ftr-429	532	29	tax	tax	NOUN
ftr-429	532	30	years	year	NOUN
ftr-429	532	31	prior	prior	ADV
ftr-429	532	32	to	to	ADP
ftr-429	532	33	1984	1984	NUM
ftr-429	532	34	.	.	PUNCT
ftr-429	532	35	"	"	PUNCT
ftr-429	533	1	i	i	PRON
ftr-429	533	2	d.	d.	PROPN
ftr-429	533	3	at	at	ADP
ftr-429	533	4	214	214	NUM
ftr-429	533	5	.	.	PUNCT
ftr-429	534	1	20011	20011	NUM
ftr-429	534	2	a	a	DET
ftr-429	534	3	deduction	deduction	NOUN
ftr-429	534	4	is	be	AUX
ftr-429	534	5	allowed.66	allowed.66	ADP
ftr-429	534	6	the	the	DET
ftr-429	534	7	most	most	ADV
ftr-429	534	8	significant	significant	ADJ
ftr-429	534	9	change	change	NOUN
ftr-429	534	10	brought	bring	VERB
ftr-429	534	11	about	about	ADP
ftr-429	534	12	by	by	ADP
ftr-429	534	13	the	the	DET
ftr-429	534	14	new	new	ADJ
ftr-429	534	15	economic	economic	ADJ
ftr-429	534	16	performance	performance	NOUN
ftr-429	534	17	rules	rule	NOUN
ftr-429	534	18	was	be	AUX
ftr-429	534	19	the	the	DET
ftr-429	534	20	imposition	imposition	NOUN
ftr-429	534	21	of	of	ADP
ftr-429	534	22	a	a	DET
ftr-429	534	23	cash	cash	NOUN
ftr-429	534	24	-	-	PUNCT
ftr-429	534	25	method	method	NOUN
ftr-429	534	26	deduction	deduction	NOUN
ftr-429	534	27	system	system	NOUN
ftr-429	534	28	for	for	ADP
ftr-429	534	29	accrual	accrual	ADJ
ftr-429	534	30	method	method	NOUN
ftr-429	534	31	taxpayers	taxpayer	NOUN
ftr-429	534	32	with	with	ADP
ftr-429	534	33	respect	respect	NOUN
ftr-429	534	34	to	to	ADP
ftr-429	534	35	workers	worker	NOUN
ftr-429	534	36	'	'	PART
ftr-429	534	37	compensation	compensation	NOUN
ftr-429	534	38	and	and	CCONJ
ftr-429	534	39	tort	tort	NOUN
ftr-429	534	40	claims	claim	NOUN
ftr-429	534	41	.	.	PUNCT
ftr-429	535	1	under	under	ADP
ftr-429	535	2	section	section	NOUN
ftr-429	535	3	461	461	NUM
ftr-429	535	4	(	(	PUNCT
ftr-429	535	5	h)(2)(c	h)(2)(c	NUM
ftr-429	535	6	)	)	PUNCT
ftr-429	535	7	,	,	PUNCT
ftr-429	535	8	workers	worker	NOUN
ftr-429	535	9	'	'	PART
ftr-429	535	10	compensation	compensation	NOUN
ftr-429	535	11	and	and	CCONJ
ftr-429	535	12	tort	tort	NOUN
ftr-429	535	13	claims	claim	NOUN
ftr-429	535	14	can	can	AUX
ftr-429	535	15	only	only	ADV
ftr-429	535	16	be	be	AUX
ftr-429	535	17	deducted	deduct	VERB
ftr-429	535	18	when	when	SCONJ
ftr-429	535	19	actually	actually	ADV
ftr-429	535	20	paid	pay	VERB
ftr-429	535	21	to	to	ADP
ftr-429	535	22	the	the	DET
ftr-429	535	23	creditor.67	creditor.67	NOUN
ftr-429	535	24	the	the	DET
ftr-429	535	25	treasury	treasury	NOUN
ftr-429	535	26	has	have	AUX
ftr-429	535	27	made	make	VERB
ftr-429	535	28	it	it	PRON
ftr-429	535	29	clear	clear	ADJ
ftr-429	535	30	that	that	SCONJ
ftr-429	535	31	payment	payment	NOUN
ftr-429	535	32	to	to	ADP
ftr-429	535	33	a	a	DET
ftr-429	535	34	third	third	ADJ
ftr-429	535	35	party	party	NOUN
ftr-429	535	36	,	,	PUNCT
ftr-429	535	37	including	include	VERB
ftr-429	535	38	payment	payment	NOUN
ftr-429	535	39	to	to	ADP
ftr-429	535	40	a	a	DET
ftr-429	535	41	trust	trust	NOUN
ftr-429	535	42	,	,	PUNCT
ftr-429	535	43	escrow	escrow	NOUN
ftr-429	535	44	,	,	PUNCT
ftr-429	535	45	court	court	NOUN
ftr-429	535	46	administered	administer	VERB
ftr-429	535	47	fund	fund	NOUN
ftr-429	535	48	,	,	PUNCT
ftr-429	535	49	or	or	CCONJ
ftr-429	535	50	any	any	DET
ftr-429	535	51	other	other	ADJ
ftr-429	535	52	arrangement	arrangement	NOUN
ftr-429	535	53	,	,	PUNCT
ftr-429	535	54	does	do	AUX
ftr-429	535	55	not	not	PART
ftr-429	535	56	constitute	constitute	VERB
ftr-429	535	57	payment	payment	NOUN
ftr-429	535	58	to	to	ADP
ftr-429	535	59	the	the	DET
ftr-429	535	60	creditor	creditor	NOUN
ftr-429	535	61	unless	unless	SCONJ
ftr-429	535	62	the	the	DET
ftr-429	535	63	creditor	creditor	NOUN
ftr-429	535	64	is	be	AUX
ftr-429	535	65	required	require	VERB
ftr-429	535	66	to	to	PART
ftr-429	535	67	recognize	recognize	VERB
ftr-429	535	68	the	the	DET
ftr-429	535	69	payment	payment	NOUN
ftr-429	535	70	as	as	ADP
ftr-429	535	71	income.68	income.68	PROPN
ftr-429	535	72	similarly	similarly	ADV
ftr-429	535	73	,	,	PUNCT
ftr-429	535	74	the	the	DET
ftr-429	535	75	debtor	debtor	NOUN
ftr-429	535	76	can	can	AUX
ftr-429	535	77	not	not	PART
ftr-429	535	78	deduct	deduct	VERB
ftr-429	535	79	the	the	DET
ftr-429	535	80	cost	cost	NOUN
ftr-429	535	81	of	of	ADP
ftr-429	535	82	an	an	DET
ftr-429	535	83	annuity	annuity	NOUN
ftr-429	535	84	contract	contract	NOUN
ftr-429	535	85	purchased	purchase	VERB
ftr-429	535	86	to	to	PART
ftr-429	535	87	fund	fund	VERB
ftr-429	535	88	a	a	DET
ftr-429	535	89	structured	structured	ADJ
ftr-429	535	90	settlement	settlement	NOUN
ftr-429	535	91	,	,	PUNCT
ftr-429	535	92	unless	unless	SCONJ
ftr-429	535	93	the	the	DET
ftr-429	535	94	annuity	annuity	NOUN
ftr-429	535	95	contract	contract	NOUN
ftr-429	535	96	is	be	AUX
ftr-429	535	97	transferred	transfer	VERB
ftr-429	535	98	to	to	ADP
ftr-429	535	99	(	(	PUNCT
ftr-429	535	100	and	and	CCONJ
ftr-429	535	101	presumably	presumably	ADV
ftr-429	535	102	taxable	taxable	ADJ
ftr-429	535	103	at	at	ADP
ftr-429	535	104	the	the	DET
ftr-429	535	105	time	time	NOUN
ftr-429	535	106	of	of	ADP
ftr-429	535	107	transfer	transfer	NOUN
ftr-429	535	108	to	to	ADP
ftr-429	535	109	)	)	PUNCT
ftr-429	535	110	the	the	DET
ftr-429	535	111	creditor	creditor	NOUN
ftr-429	535	112	.	.	PUNCT
ftr-429	536	1	69	69	NUM
ftr-429	536	2	4	4	NUM
ftr-429	536	3	.	.	PUNCT
ftr-429	537	1	congress	congress	PROPN
ftr-429	537	2	enacts	enact	VERB
ftr-429	537	3	section	section	NOUN
ftr-429	537	4	468b	468b	NOUN
ftr-429	537	5	to	to	PART
ftr-429	537	6	provide	provide	VERB
ftr-429	537	7	a	a	DET
ftr-429	537	8	method	method	NOUN
ftr-429	537	9	for	for	ADP
ftr-429	537	10	structuring	structure	VERB
ftr-429	537	11	tort	tort	NOUN
ftr-429	537	12	settlenzents.-to	settlenzents.-to	ADV
ftr-429	537	13	mitigate	mitigate	VERB
ftr-429	537	14	the	the	DET
ftr-429	537	15	harshness	harshness	NOUN
ftr-429	537	16	of	of	ADP
ftr-429	537	17	the	the	DET
ftr-429	537	18	rule	rule	NOUN
ftr-429	537	19	preventing	prevent	VERB
ftr-429	537	20	accrual	accrual	ADJ
ftr-429	537	21	method	method	NOUN
ftr-429	537	22	taxpayers	taxpayer	NOUN
ftr-429	537	23	from	from	ADP
ftr-429	537	24	deducting	deduct	VERB
ftr-429	537	25	liabilities	liability	NOUN
ftr-429	537	26	for	for	ADP
ftr-429	537	27	structured	structured	ADJ
ftr-429	537	28	tort	tort	NOUN
ftr-429	537	29	settlements	settlement	NOUN
ftr-429	537	30	prior	prior	ADV
ftr-429	537	31	to	to	ADP
ftr-429	537	32	receipt	receipt	NOUN
ftr-429	537	33	by	by	ADP
ftr-429	537	34	the	the	DET
ftr-429	537	35	tort	tort	NOUN
ftr-429	537	36	claimant	claimant	NOUN
ftr-429	537	37	,	,	PUNCT
ftr-429	537	38	in	in	ADP
ftr-429	537	39	1986	1986	NUM
ftr-429	537	40	congress	congress	PROPN
ftr-429	537	41	added	add	VERB
ftr-429	537	42	section	section	NOUN
ftr-429	537	43	468b	468b	NOUN
ftr-429	537	44	to	to	PART
ftr-429	537	45	provide	provide	VERB
ftr-429	537	46	for	for	ADP
ftr-429	537	47	designated	designate	VERB
ftr-429	537	48	settlement	settlement	NOUN
ftr-429	537	49	funds	fund	NOUN
ftr-429	537	50	(	(	PUNCT
ftr-429	537	51	"	"	PUNCT
ftr-429	537	52	dsfs").7	dsfs").7	ADJ
ftr-429	537	53	°	°	ADJ
ftr-429	537	54	section	section	NOUN
ftr-429	537	55	468b	468b	NOUN
ftr-429	537	56	allows	allow	VERB
ftr-429	537	57	an	an	DET
ftr-429	537	58	accrual	accrual	ADJ
ftr-429	537	59	method	method	NOUN
ftr-429	537	60	taxpayer	taxpayer	NOUN
ftr-429	537	61	to	to	PART
ftr-429	537	62	deduct	deduct	VERB
ftr-429	537	63	payments	payment	NOUN
ftr-429	537	64	made	make	VERB
ftr-429	537	65	to	to	ADP
ftr-429	537	66	a	a	DET
ftr-429	537	67	dsf	dsf	NOUN
ftr-429	537	68	to	to	PART
ftr-429	537	69	satisfy	satisfy	VERB
ftr-429	537	70	present	present	ADJ
ftr-429	537	71	and	and	CCONJ
ftr-429	537	72	future	future	ADJ
ftr-429	537	73	tort	tort	NOUN
ftr-429	537	74	liabilities	liability	NOUN
ftr-429	537	75	for	for	ADP
ftr-429	537	76	personal	personal	ADJ
ftr-429	537	77	injury	injury	NOUN
ftr-429	537	78	,	,	PUNCT
ftr-429	537	79	death	death	NOUN
ftr-429	537	80	,	,	PUNCT
ftr-429	537	81	and	and	CCONJ
ftr-429	537	82	property	property	NOUN
ftr-429	537	83	damage	damage	NOUN
ftr-429	537	84	.	.	PUNCT
ftr-429	538	1	71	71	NUM
ftr-429	538	2	the	the	DET
ftr-429	538	3	dsf	dsf	NOUN
ftr-429	538	4	must	must	AUX
ftr-429	538	5	be	be	AUX
ftr-429	538	6	established	establish	VERB
ftr-429	538	7	by	by	ADP
ftr-429	538	8	court	court	NOUN
ftr-429	538	9	order	order	NOUN
ftr-429	538	10	,	,	PUNCT
ftr-429	538	11	it	it	PRON
ftr-429	538	12	must	must	AUX
ftr-429	538	13	completely	completely	ADV
ftr-429	538	14	extinguish	extinguish	VERB
ftr-429	538	15	the	the	DET
ftr-429	538	16	taxpayer	taxpayer	NOUN
ftr-429	538	17	's	's	PART
ftr-429	538	18	tort	tort	NOUN
ftr-429	538	19	liability	liability	NOUN
ftr-429	538	20	(	(	PUNCT
ftr-429	538	21	preventing	prevent	VERB
ftr-429	538	22	use	use	NOUN
ftr-429	538	23	of	of	ADP
ftr-429	538	24	a	a	DET
ftr-429	538	25	dsf	dsf	NOUN
ftr-429	538	26	for	for	ADP
ftr-429	538	27	contested	contest	VERB
ftr-429	538	28	claims	claim	NOUN
ftr-429	538	29	)	)	PUNCT
ftr-429	538	30	,	,	PUNCT
ftr-429	538	31	72	72	NUM
ftr-429	538	32	it	it	PRON
ftr-429	538	33	must	must	AUX
ftr-429	538	34	be	be	AUX
ftr-429	538	35	administered	administer	VERB
ftr-429	538	36	by	by	ADP
ftr-429	538	37	persons	person	NOUN
ftr-429	538	38	who	who	PRON
ftr-429	538	39	are	be	AUX
ftr-429	538	40	independent	independent	ADJ
ftr-429	538	41	66	66	NUM
ftr-429	538	42	.	.	PUNCT
ftr-429	539	1	§	§	PROPN
ftr-429	539	2	461(h)(1	461(h)(1	PROPN
ftr-429	539	3	)	)	PUNCT
ftr-429	539	4	;	;	PUNCT
ftr-429	539	5	deficit	deficit	NOUN
ftr-429	539	6	reduction	reduction	NOUN
ftr-429	539	7	act	act	NOUN
ftr-429	539	8	of	of	ADP
ftr-429	539	9	1984	1984	NUM
ftr-429	539	10	,	,	PUNCT
ftr-429	539	11	§	§	PROPN
ftr-429	539	12	91	91	NUM
ftr-429	539	13	,	,	PUNCT
ftr-429	539	14	26	26	NUM
ftr-429	539	15	u.s.c	u.s.c	ADJ
ftr-429	539	16	.	.	PUNCT
ftr-429	540	1	§	§	PROPN
ftr-429	540	2	461(h)(1	461(h)(1	PROPN
ftr-429	540	3	)	)	PUNCT
ftr-429	540	4	.	.	PUNCT
ftr-429	541	1	67	67	NUM
ftr-429	541	2	.	.	PUNCT
ftr-429	542	1	§	§	PROPN
ftr-429	542	2	461(h)(2)(c	461(h)(2)(c	PROPN
ftr-429	542	3	)	)	PUNCT
ftr-429	542	4	.	.	PUNCT
ftr-429	543	1	the	the	DET
ftr-429	543	2	statute	statute	NOUN
ftr-429	543	3	provides	provide	VERB
ftr-429	543	4	:	:	PUNCT
ftr-429	543	5	"	"	PUNCT
ftr-429	543	6	if	if	SCONJ
ftr-429	543	7	the	the	DET
ftr-429	543	8	liability	liability	NOUN
ftr-429	543	9	of	of	ADP
ftr-429	543	10	the	the	DET
ftr-429	543	11	taxpayer	taxpayer	NOUN
ftr-429	543	12	requires	require	VERB
ftr-429	543	13	a	a	DET
ftr-429	543	14	payment	payment	NOUN
ftr-429	543	15	to	to	ADP
ftr-429	543	16	another	another	DET
ftr-429	543	17	person	person	NOUN
ftr-429	543	18	and	and	CCONJ
ftr-429	543	19	(	(	PUNCT
ftr-429	543	20	i	i	NOUN
ftr-429	543	21	)	)	PUNCT
ftr-429	543	22	arises	arise	VERB
ftr-429	543	23	under	under	ADP
ftr-429	543	24	any	any	DET
ftr-429	543	25	workers	worker	NOUN
ftr-429	543	26	'	'	PART
ftr-429	543	27	compensation	compensation	NOUN
ftr-429	543	28	act	act	NOUN
ftr-429	543	29	,	,	PUNCT
ftr-429	543	30	or	or	CCONJ
ftr-429	543	31	(	(	PUNCT
ftr-429	543	32	ii	ii	NOUN
ftr-429	543	33	)	)	PUNCT
ftr-429	543	34	arises	arise	VERB
ftr-429	543	35	out	out	ADP
ftr-429	543	36	of	of	ADP
ftr-429	543	37	any	any	DET
ftr-429	543	38	tort	tort	NOUN
ftr-429	543	39	,	,	PUNCT
ftr-429	543	40	economic	economic	ADJ
ftr-429	543	41	performance	performance	NOUN
ftr-429	543	42	occurs	occur	VERB
ftr-429	543	43	as	as	SCONJ
ftr-429	543	44	the	the	DET
ftr-429	543	45	payments	payment	NOUN
ftr-429	543	46	to	to	ADP
ftr-429	543	47	such	such	ADJ
ftr-429	543	48	person	person	NOUN
ftr-429	543	49	are	be	AUX
ftr-429	543	50	made	make	VERB
ftr-429	543	51	.	.	PUNCT
ftr-429	543	52	"	"	PUNCT
ftr-429	544	1	§	§	PROPN
ftr-429	544	2	461(h)(2)(c	461(h)(2)(c	PROPN
ftr-429	544	3	)	)	PUNCT
ftr-429	544	4	(	(	PUNCT
ftr-429	544	5	emphasis	emphasis	NOUN
ftr-429	544	6	added	add	VERB
ftr-429	544	7	)	)	PUNCT
ftr-429	544	8	.	.	PUNCT
ftr-429	545	1	thus	thus	ADV
ftr-429	545	2	,	,	PUNCT
ftr-429	545	3	the	the	DET
ftr-429	545	4	statute	statute	NOUN
ftr-429	545	5	appears	appear	VERB
ftr-429	545	6	to	to	PART
ftr-429	545	7	require	require	VERB
ftr-429	545	8	a	a	DET
ftr-429	545	9	direct	direct	ADJ
ftr-429	545	10	payment	payment	NOUN
ftr-429	545	11	to	to	ADP
ftr-429	545	12	the	the	DET
ftr-429	545	13	creditor	creditor	NOUN
ftr-429	545	14	before	before	SCONJ
ftr-429	545	15	a	a	DET
ftr-429	545	16	deduction	deduction	NOUN
ftr-429	545	17	can	can	AUX
ftr-429	545	18	be	be	AUX
ftr-429	545	19	taken	take	VERB
ftr-429	545	20	.	.	PUNCT
ftr-429	546	1	68	68	NUM
ftr-429	546	2	.	.	PUNCT
ftr-429	546	3	regs	regs	PROPN
ftr-429	546	4	.	.	PUNCT
ftr-429	547	1	§	§	PROPN
ftr-429	547	2	1.461	1.461	NUM
ftr-429	547	3	-	-	PUNCT
ftr-429	547	4	4(g)(1)(i	4(g)(1)(i	NUM
ftr-429	547	5	)	)	PUNCT
ftr-429	547	6	.	.	PUNCT
ftr-429	548	1	69	69	NUM
ftr-429	548	2	.	.	PUNCT
ftr-429	549	1	regs	regs	PROPN
ftr-429	549	2	.	.	PUNCT
ftr-429	550	1	§	§	PROPN
ftr-429	550	2	1.461	1.461	NUM
ftr-429	550	3	-	-	SYM
ftr-429	550	4	4(g)(1)(ii)(b	4(g)(1)(ii)(b	NUM
ftr-429	550	5	)	)	PUNCT
ftr-429	550	6	.	.	PUNCT
ftr-429	551	1	70	70	NUM
ftr-429	551	2	.	.	PUNCT
ftr-429	552	1	technical	technical	ADJ
ftr-429	552	2	and	and	CCONJ
ftr-429	552	3	miscellaneous	miscellaneous	ADJ
ftr-429	552	4	revenue	revenue	NOUN
ftr-429	552	5	act	act	NOUN
ftr-429	552	6	of	of	ADP
ftr-429	552	7	1988	1988	NUM
ftr-429	552	8	,	,	PUNCT
ftr-429	552	9	§	§	PROPN
ftr-429	552	10	§	§	PROPN
ftr-429	552	11	1018(f)(4)(a)-(b	1018(f)(4)(a)-(b	NUM
ftr-429	552	12	)	)	PUNCT
ftr-429	552	13	,	,	PUNCT
ftr-429	552	14	26	26	NUM
ftr-429	552	15	u.s.c	u.s.c	ADJ
ftr-429	552	16	.	.	PUNCT
ftr-429	553	1	§	§	PROPN
ftr-429	553	2	468b	468b	PROPN
ftr-429	553	3	;	;	PUNCT
ftr-429	553	4	joint	joint	ADJ
ftr-429	553	5	committee	committee	NOUN
ftr-429	553	6	on	on	ADP
ftr-429	553	7	taxation	taxation	NOUN
ftr-429	553	8	,	,	PUNCT
ftr-429	553	9	explanation	explanation	NOUN
ftr-429	553	10	of	of	ADP
ftr-429	553	11	technical	technical	ADJ
ftr-429	553	12	corrections	correction	NOUN
ftr-429	553	13	to	to	ADP
ftr-429	553	14	the	the	DET
ftr-429	553	15	tax	tax	NOUN
ftr-429	553	16	reform	reform	NOUN
ftr-429	553	17	act	act	NOUN
ftr-429	553	18	of	of	ADP
ftr-429	553	19	1984	1984	NUM
ftr-429	553	20	and	and	CCONJ
ftr-429	553	21	other	other	ADJ
ftr-429	553	22	recent	recent	ADJ
ftr-429	553	23	tax	tax	NOUN
ftr-429	553	24	legislation	legislation	NOUN
ftr-429	553	25	,	,	PUNCT
ftr-429	553	26	jcs-1	jcs-1	PUNCT
ftr-429	553	27	1	1	NUM
ftr-429	553	28	-	-	SYM
ftr-429	553	29	87	87	NUM
ftr-429	553	30	(	(	PUNCT
ftr-429	553	31	part	part	NOUN
ftr-429	553	32	1	1	NUM
ftr-429	553	33	of	of	ADP
ftr-429	553	34	17	17	NUM
ftr-429	553	35	parts	part	NOUN
ftr-429	553	36	)	)	PUNCT
ftr-429	553	37	(	(	PUNCT
ftr-429	553	38	may	may	PROPN
ftr-429	553	39	13	13	NUM
ftr-429	553	40	,	,	PUNCT
ftr-429	553	41	1987	1987	NUM
ftr-429	553	42	)	)	PUNCT
ftr-429	553	43	(	(	PUNCT
ftr-429	553	44	"	"	PUNCT
ftr-429	553	45	the	the	DET
ftr-429	553	46	1984	1984	NUM
ftr-429	553	47	act	act	NOUN
ftr-429	553	48	provides	provide	VERB
ftr-429	553	49	that	that	SCONJ
ftr-429	553	50	liabilities	liability	NOUN
ftr-429	553	51	are	be	AUX
ftr-429	553	52	not	not	PART
ftr-429	553	53	treated	treat	VERB
ftr-429	553	54	as	as	SCONJ
ftr-429	553	55	incurred	incur	VERB
ftr-429	553	56	prior	prior	ADV
ftr-429	553	57	to	to	ADP
ftr-429	553	58	the	the	DET
ftr-429	553	59	time	time	NOUN
ftr-429	553	60	when	when	SCONJ
ftr-429	553	61	economic	economic	ADJ
ftr-429	553	62	performance	performance	NOUN
ftr-429	553	63	occurs	occur	VERB
ftr-429	553	64	.	.	PUNCT
ftr-429	554	1	in	in	ADP
ftr-429	554	2	the	the	DET
ftr-429	554	3	case	case	NOUN
ftr-429	554	4	of	of	ADP
ftr-429	554	5	the	the	DET
ftr-429	554	6	taxpayer	taxpayer	NOUN
ftr-429	554	7	's	's	PART
ftr-429	554	8	liability	liability	NOUN
ftr-429	554	9	to	to	ADP
ftr-429	554	10	another	another	DET
ftr-429	554	11	person	person	NOUN
ftr-429	554	12	,	,	PUNCT
ftr-429	554	13	arising	arise	VERB
ftr-429	554	14	under	under	ADP
ftr-429	554	15	any	any	DET
ftr-429	554	16	workers	worker	NOUN
ftr-429	554	17	compensation	compensation	PROPN
ftr-429	554	18	act	act	NOUN
ftr-429	554	19	or	or	CCONJ
ftr-429	554	20	any	any	DET
ftr-429	554	21	tort	tort	NOUN
ftr-429	554	22	,	,	PUNCT
ftr-429	554	23	economic	economic	ADJ
ftr-429	554	24	performance	performance	NOUN
ftr-429	554	25	occurs	occur	VERB
ftr-429	554	26	as	as	SCONJ
ftr-429	554	27	payments	payment	NOUN
ftr-429	554	28	to	to	ADP
ftr-429	554	29	such	such	ADJ
ftr-429	554	30	person	person	NOUN
ftr-429	554	31	are	be	AUX
ftr-429	554	32	made	make	VERB
ftr-429	554	33	,	,	PUNCT
ftr-429	554	34	except	except	SCONJ
ftr-429	554	35	to	to	ADP
ftr-429	554	36	the	the	DET
ftr-429	554	37	extent	extent	NOUN
ftr-429	554	38	provided	provide	VERB
ftr-429	554	39	in	in	ADP
ftr-429	554	40	regulations	regulation	NOUN
ftr-429	554	41	.	.	PUNCT
ftr-429	555	1	it	it	PRON
ftr-429	555	2	is	be	AUX
ftr-429	555	3	unclear	unclear	ADJ
ftr-429	555	4	whether	whether	SCONJ
ftr-429	555	5	an	an	DET
ftr-429	555	6	irrevocable	irrevocable	ADJ
ftr-429	555	7	payment	payment	NOUN
ftr-429	555	8	to	to	ADP
ftr-429	555	9	a	a	DET
ftr-429	555	10	court	court	NOUN
ftr-429	555	11	ordered	order	VERB
ftr-429	555	12	settlement	settlement	NOUN
ftr-429	555	13	fund	fund	NOUN
ftr-429	555	14	,	,	PUNCT
ftr-429	555	15	which	which	PRON
ftr-429	555	16	extinguishes	extinguish	VERB
ftr-429	555	17	the	the	DET
ftr-429	555	18	tort	tort	NOUN
ftr-429	555	19	liability	liability	NOUN
ftr-429	555	20	of	of	ADP
ftr-429	555	21	the	the	DET
ftr-429	555	22	taxpayer	taxpayer	NOUN
ftr-429	555	23	to	to	ADP
ftr-429	555	24	a	a	DET
ftr-429	555	25	person	person	NOUN
ftr-429	555	26	(	(	PUNCT
ftr-429	555	27	or	or	CCONJ
ftr-429	555	28	class	class	NOUN
ftr-429	555	29	of	of	ADP
ftr-429	555	30	persons	person	NOUN
ftr-429	555	31	)	)	PUNCT
ftr-429	555	32	,	,	PUNCT
ftr-429	555	33	constitutes	constitute	VERB
ftr-429	555	34	economic	economic	ADJ
ftr-429	555	35	performance	performance	NOUN
ftr-429	555	36	under	under	ADP
ftr-429	555	37	that	that	DET
ftr-429	555	38	act	act	NOUN
ftr-429	555	39	....	....	PUNCT
ftr-429	556	1	the	the	DET
ftr-429	556	2	act	act	NOUN
ftr-429	556	3	clarifies	clarify	VERB
ftr-429	556	4	that	that	SCONJ
ftr-429	556	5	under	under	ADP
ftr-429	556	6	certain	certain	ADJ
ftr-429	556	7	limited	limited	ADJ
ftr-429	556	8	circumstances	circumstance	NOUN
ftr-429	556	9	,	,	PUNCT
ftr-429	556	10	an	an	DET
ftr-429	556	11	irrevocable	irrevocable	ADJ
ftr-429	556	12	payment	payment	NOUN
ftr-429	556	13	to	to	ADP
ftr-429	556	14	a	a	DET
ftr-429	556	15	court	court	NOUN
ftr-429	556	16	-	-	PUNCT
ftr-429	556	17	ordered	order	VERB
ftr-429	556	18	settlement	settlement	NOUN
ftr-429	556	19	fund	fund	NOUN
ftr-429	556	20	that	that	PRON
ftr-429	556	21	extinguishes	extinguish	VERB
ftr-429	556	22	tort	tort	NOUN
ftr-429	556	23	liability	liability	NOUN
ftr-429	556	24	of	of	ADP
ftr-429	556	25	the	the	DET
ftr-429	556	26	payor	payor	NOUN
ftr-429	556	27	(	(	PUNCT
ftr-429	556	28	the	the	DET
ftr-429	556	29	"	"	PUNCT
ftr-429	556	30	taxpayer	taxpayer	NOUN
ftr-429	556	31	"	"	PUNCT
ftr-429	556	32	)	)	PUNCT
ftr-429	556	33	constitutes	constitute	VERB
ftr-429	556	34	economic	economic	ADJ
ftr-429	556	35	performance	performance	NOUN
ftr-429	556	36	with	with	ADP
ftr-429	556	37	respect	respect	NOUN
ftr-429	556	38	to	to	ADP
ftr-429	556	39	such	such	ADJ
ftr-429	556	40	liability	liability	NOUN
ftr-429	556	41	.	.	PUNCT
ftr-429	557	1	this	this	DET
ftr-429	557	2	provision	provision	NOUN
ftr-429	557	3	applies	apply	VERB
ftr-429	557	4	only	only	ADV
ftr-429	557	5	to	to	ADP
ftr-429	557	6	qualified	qualified	ADJ
ftr-429	557	7	payments	payment	NOUN
ftr-429	557	8	made	make	VERB
ftr-429	557	9	to	to	ADP
ftr-429	557	10	a	a	DET
ftr-429	557	11	desiguated	desiguate	VERB
ftr-429	557	12	settlement	settlement	NOUN
ftr-429	557	13	fund	fund	NOUN
ftr-429	557	14	.	.	PUNCT
ftr-429	557	15	"	"	PUNCT
ftr-429	557	16	)	)	PUNCT
ftr-429	558	1	71	71	NUM
ftr-429	558	2	.	.	PUNCT
ftr-429	559	1	§	§	PROPN
ftr-429	559	2	468b(d)(2)(d	468b(d)(2)(d	PROPN
ftr-429	559	3	)	)	PUNCT
ftr-429	559	4	.	.	PUNCT
ftr-429	560	1	72	72	NUM
ftr-429	560	2	.	.	PUNCT
ftr-429	561	1	§	§	PROPN
ftr-429	561	2	468b(e	468b(e	PROPN
ftr-429	561	3	)	)	PUNCT
ftr-429	561	4	.	.	PUNCT
ftr-429	562	1	florida	florida	PROPN
ftr-429	562	2	tax	tax	PROPN
ftr-429	562	3	review	review	NOUN
ftr-429	563	1	[	[	X
ftr-429	563	2	vol	vol	NOUN
ftr-429	563	3	.	.	PUNCT
ftr-429	563	4	5:3	5:3	NUM
ftr-429	563	5	avoiding	avoid	VERB
ftr-429	563	6	phantom	phantom	ADJ
ftr-429	563	7	income	income	NOUN
ftr-429	563	8	in	in	ADP
ftr-429	563	9	bankruptcy	bankruptcy	NOUN
ftr-429	563	10	of	of	ADP
ftr-429	563	11	the	the	DET
ftr-429	563	12	taxpayer	taxpayer	NOUN
ftr-429	563	13	,	,	PUNCT
ftr-429	563	14	and	and	CCONJ
ftr-429	563	15	the	the	DET
ftr-429	563	16	taxpayer	taxpayer	NOUN
ftr-429	563	17	may	may	AUX
ftr-429	563	18	hold	hold	VERB
ftr-429	563	19	no	no	DET
ftr-429	563	20	beneficial	beneficial	ADJ
ftr-429	563	21	interest	interest	NOUN
ftr-429	563	22	in	in	ADP
ftr-429	563	23	the	the	DET
ftr-429	563	24	income	income	NOUN
ftr-429	563	25	or	or	CCONJ
ftr-429	563	26	corpus	corpus	NOUN
ftr-429	563	27	of	of	ADP
ftr-429	563	28	the	the	DET
ftr-429	563	29	fund.73	fund.73	NOUN
ftr-429	563	30	the	the	DET
ftr-429	563	31	taxpayer	taxpayer	NOUN
ftr-429	563	32	must	must	AUX
ftr-429	563	33	also	also	ADV
ftr-429	563	34	elect	elect	VERB
ftr-429	563	35	to	to	PART
ftr-429	563	36	treat	treat	VERB
ftr-429	563	37	the	the	DET
ftr-429	563	38	trust	trust	NOUN
ftr-429	563	39	or	or	CCONJ
ftr-429	563	40	escrow	escrow	NOUN
ftr-429	563	41	as	as	ADP
ftr-429	563	42	a	a	DET
ftr-429	563	43	designated	designate	VERB
ftr-429	563	44	settlement	settlement	NOUN
ftr-429	563	45	fund.74	fund.74	VERB
ftr-429	563	46	the	the	DET
ftr-429	563	47	fund	fund	NOUN
ftr-429	563	48	is	be	AUX
ftr-429	563	49	treated	treat	VERB
ftr-429	563	50	as	as	ADP
ftr-429	563	51	a	a	DET
ftr-429	563	52	corporation	corporation	NOUN
ftr-429	563	53	,	,	PUNCT
ftr-429	563	54	but	but	CCONJ
ftr-429	563	55	is	be	AUX
ftr-429	563	56	taxed	tax	VERB
ftr-429	563	57	on	on	ADP
ftr-429	563	58	its	its	PRON
ftr-429	563	59	taxable	taxable	ADJ
ftr-429	563	60	income	income	NOUN
ftr-429	563	61	at	at	ADP
ftr-429	563	62	the	the	DET
ftr-429	563	63	maximum	maximum	ADJ
ftr-429	563	64	rates	rate	NOUN
ftr-429	563	65	under	under	ADP
ftr-429	563	66	section	section	NOUN
ftr-429	563	67	1(e	1(e	NUM
ftr-429	563	68	)	)	PUNCT
ftr-429	563	69	rather	rather	ADV
ftr-429	563	70	than	than	ADP
ftr-429	563	71	under	under	ADP
ftr-429	563	72	section	section	NOUN
ftr-429	563	73	11	11	NUM
ftr-429	563	74	.	.	PUNCT
ftr-429	563	75	'	'	PUNCT
ftr-429	564	1	the	the	DET
ftr-429	564	2	language	language	NOUN
ftr-429	564	3	of	of	ADP
ftr-429	564	4	the	the	DET
ftr-429	564	5	statute	statute	NOUN
ftr-429	564	6	suggests	suggest	VERB
ftr-429	564	7	that	that	SCONJ
ftr-429	564	8	congress	congress	PROPN
ftr-429	564	9	intended	intend	VERB
ftr-429	564	10	dsfs	dsfs	PROPN
ftr-429	564	11	to	to	PART
ftr-429	564	12	rule	rule	VERB
ftr-429	564	13	the	the	DET
ftr-429	564	14	field	field	NOUN
ftr-429	564	15	.	.	PUNCT
ftr-429	565	1	section	section	NOUN
ftr-429	565	2	468b(f	468b(f	PROPN
ftr-429	565	3	)	)	PUNCT
ftr-429	565	4	provides	provide	VERB
ftr-429	565	5	that	that	PRON
ftr-429	565	6	,	,	PUNCT
ftr-429	565	7	except	except	SCONJ
ftr-429	565	8	as	as	SCONJ
ftr-429	565	9	otherwise	otherwise	ADV
ftr-429	565	10	allowed	allow	VERB
ftr-429	565	11	by	by	ADP
ftr-429	565	12	regulations	regulation	NOUN
ftr-429	565	13	,	,	PUNCT
ftr-429	565	14	a	a	DET
ftr-429	565	15	dsf	dsf	NOUN
ftr-429	565	16	is	be	AUX
ftr-429	565	17	the	the	DET
ftr-429	565	18	exclusive	exclusive	ADJ
ftr-429	565	19	method	method	NOUN
ftr-429	565	20	for	for	ADP
ftr-429	565	21	accrual	accrual	ADJ
ftr-429	565	22	method	method	NOUN
ftr-429	565	23	taxpayers	taxpayer	NOUN
ftr-429	565	24	to	to	PART
ftr-429	565	25	obtain	obtain	VERB
ftr-429	565	26	a	a	DET
ftr-429	565	27	deduction	deduction	NOUN
ftr-429	565	28	for	for	ADP
ftr-429	565	29	payments	payment	NOUN
ftr-429	565	30	made	make	VERB
ftr-429	565	31	to	to	ADP
ftr-429	565	32	a	a	DET
ftr-429	565	33	fund	fund	NOUN
ftr-429	565	34	to	to	PART
ftr-429	565	35	resolve	resolve	VERB
ftr-429	565	36	or	or	CCONJ
ftr-429	565	37	satisfy	satisfy	VERB
ftr-429	565	38	personal	personal	ADJ
ftr-429	565	39	injury	injury	NOUN
ftr-429	565	40	,	,	PUNCT
ftr-429	565	41	death	death	NOUN
ftr-429	565	42	or	or	CCONJ
ftr-429	565	43	property	property	NOUN
ftr-429	565	44	damage	damage	NOUN
ftr-429	565	45	claims.76	claims.76	PROPN
ftr-429	565	46	however	however	ADV
ftr-429	565	47	,	,	PUNCT
ftr-429	565	48	due	due	ADP
ftr-429	565	49	to	to	ADP
ftr-429	565	50	the	the	DET
ftr-429	565	51	limited	limited	ADJ
ftr-429	565	52	scope	scope	NOUN
ftr-429	565	53	of	of	ADP
ftr-429	565	54	dsfs,7	dsfs,7	ADP
ftr-429	565	55	7	7	NUM
ftr-429	565	56	that	that	DET
ftr-429	565	57	dominance	dominance	NOUN
ftr-429	565	58	was	be	AUX
ftr-429	565	59	short	short	ADV
ftr-429	565	60	lived	lived	ADJ
ftr-429	565	61	.	.	PUNCT
ftr-429	566	1	in	in	ADP
ftr-429	566	2	connection	connection	NOUN
ftr-429	566	3	with	with	ADP
ftr-429	566	4	the	the	DET
ftr-429	566	5	enactment	enactment	NOUN
ftr-429	566	6	of	of	ADP
ftr-429	566	7	section	section	NOUN
ftr-429	566	8	468b	468b	PROPN
ftr-429	566	9	,	,	PUNCT
ftr-429	566	10	congress	congress	PROPN
ftr-429	566	11	gave	give	VERB
ftr-429	566	12	the	the	DET
ftr-429	566	13	treasury	treasury	PROPN
ftr-429	566	14	broad	broad	ADJ
ftr-429	566	15	authority	authority	NOUN
ftr-429	566	16	to	to	PART
ftr-429	566	17	prescribe	prescribe	VERB
ftr-429	566	18	regulations	regulation	NOUN
ftr-429	566	19	providing	provide	VERB
ftr-429	566	20	for	for	ADP
ftr-429	566	21	the	the	DET
ftr-429	566	22	taxation	taxation	NOUN
ftr-429	566	23	of	of	ADP
ftr-429	566	24	escrow	escrow	NOUN
ftr-429	566	25	accounts	account	NOUN
ftr-429	566	26	,	,	PUNCT
ftr-429	566	27	settlement	settlement	NOUN
ftr-429	566	28	funds	fund	NOUN
ftr-429	566	29	or	or	CCONJ
ftr-429	566	30	other	other	ADJ
ftr-429	566	31	"	"	PUNCT
ftr-429	566	32	similar	similar	ADJ
ftr-429	566	33	funds	fund	NOUN
ftr-429	566	34	.	.	PUNCT
ftr-429	567	1	'	'	NUM
ftr-429	567	2	78	78	NUM
ftr-429	567	3	in	in	ADP
ftr-429	567	4	1992	1992	NUM
ftr-429	568	1	,	,	PUNCT
ftr-429	568	2	the	the	DET
ftr-429	568	3	treasury	treasury	NOUN
ftr-429	568	4	responded	respond	VERB
ftr-429	568	5	to	to	ADP
ftr-429	568	6	criticism	criticism	NOUN
ftr-429	568	7	regarding	regard	VERB
ftr-429	568	8	section	section	NOUN
ftr-429	568	9	461(h	461(h	PROPN
ftr-429	568	10	)	)	PUNCT
ftr-429	568	11	by	by	ADP
ftr-429	568	12	promulgating	promulgate	VERB
ftr-429	568	13	regulations	regulation	NOUN
ftr-429	568	14	for	for	ADP
ftr-429	568	15	the	the	DET
ftr-429	568	16	establishment	establishment	NOUN
ftr-429	568	17	of	of	ADP
ftr-429	568	18	qualified	qualified	ADJ
ftr-429	568	19	settlement	settlement	NOUN
ftr-429	568	20	funds	fund	NOUN
ftr-429	568	21	(	(	PUNCT
ftr-429	568	22	"	"	PUNCT
ftr-429	568	23	qsf	qsf	NOUN
ftr-429	568	24	"	"	PUNCT
ftr-429	568	25	)	)	PUNCT
ftr-429	568	26	.	.	PUNCT
ftr-429	569	1	79	79	NUM
ftr-429	569	2	like	like	ADP
ftr-429	569	3	dsfs	dsfs	PROPN
ftr-429	569	4	,	,	PUNCT
ftr-429	569	5	qsfs	qsfs	PROPN
ftr-429	569	6	must	must	AUX
ftr-429	569	7	be	be	AUX
ftr-429	569	8	established	establish	VERB
ftr-429	569	9	by	by	ADP
ftr-429	569	10	a	a	DET
ftr-429	569	11	government	government	NOUN
ftr-429	569	12	or	or	CCONJ
ftr-429	569	13	court	court	NOUN
ftr-429	569	14	order	order	NOUN
ftr-429	569	15	.	.	PUNCT
ftr-429	570	1	while	while	SCONJ
ftr-429	570	2	broader	broad	ADJ
ftr-429	570	3	than	than	ADP
ftr-429	570	4	the	the	DET
ftr-429	570	5	dsf	dsf	PROPN
ftr-429	570	6	statute	statute	NOUN
ftr-429	570	7	,	,	PUNCT
ftr-429	570	8	the	the	DET
ftr-429	570	9	qsf	qsf	NOUN
ftr-429	570	10	regulations	regulation	NOUN
ftr-429	570	11	also	also	ADV
ftr-429	570	12	limit	limit	VERB
ftr-429	570	13	the	the	DET
ftr-429	570	14	types	type	NOUN
ftr-429	570	15	of	of	ADP
ftr-429	570	16	liabilities	liability	NOUN
ftr-429	570	17	for	for	ADP
ftr-429	570	18	which	which	PRON
ftr-429	570	19	a	a	DET
ftr-429	570	20	qsf	qsf	NOUN
ftr-429	570	21	can	can	AUX
ftr-429	570	22	be	be	AUX
ftr-429	570	23	used	use	VERB
ftr-429	570	24	.	.	PUNCT
ftr-429	571	1	a	a	DET
ftr-429	571	2	qsf	qsf	NOUN
ftr-429	571	3	is	be	AUX
ftr-429	571	4	limited	limit	VERB
ftr-429	571	5	to	to	ADP
ftr-429	571	6	environmental	environmental	ADJ
ftr-429	571	7	liabilities	liability	NOUN
ftr-429	571	8	,	,	PUNCT
ftr-429	571	9	tort	tort	NOUN
ftr-429	571	10	liabilities	liability	NOUN
ftr-429	571	11	,	,	PUNCT
ftr-429	571	12	breach	breach	NOUN
ftr-429	571	13	of	of	ADP
ftr-429	571	14	contract	contract	NOUN
ftr-429	571	15	liabilities,8	liabilities,8	NOUN
ftr-429	571	16	"	"	PUNCT
ftr-429	571	17	liabilities	liability	NOUN
ftr-429	571	18	for	for	ADP
ftr-429	571	19	other	other	ADJ
ftr-429	571	20	"	"	PUNCT
ftr-429	571	21	violations	violation	NOUN
ftr-429	571	22	of	of	ADP
ftr-429	571	23	law	law	NOUN
ftr-429	571	24	,	,	PUNCT
ftr-429	571	25	"	"	PUNCT
ftr-429	571	26	and	and	CCONJ
ftr-429	571	27	other	other	ADJ
ftr-429	571	28	liabilities	liability	NOUN
ftr-429	571	29	allowed	allow	VERB
ftr-429	571	30	by	by	ADP
ftr-429	571	31	the	the	DET
ftr-429	571	32	commissioner	commissioner	NOUN
ftr-429	571	33	in	in	ADP
ftr-429	571	34	revenue	revenue	NOUN
ftr-429	571	35	73	73	NUM
ftr-429	571	36	.	.	PUNCT
ftr-429	572	1	§	§	PROPN
ftr-429	572	2	468b(d)(2)(e	468b(d)(2)(e	PROPN
ftr-429	572	3	)	)	PUNCT
ftr-429	572	4	.	.	PUNCT
ftr-429	573	1	74	74	NUM
ftr-429	573	2	.	.	PUNCT
ftr-429	574	1	§	§	PROPN
ftr-429	574	2	468b(d)(2)(f	468b(d)(2)(f	NUM
ftr-429	574	3	)	)	PUNCT
ftr-429	574	4	.	.	PUNCT
ftr-429	575	1	75	75	NUM
ftr-429	575	2	.	.	PUNCT
ftr-429	576	1	§	§	PROPN
ftr-429	576	2	468b(b)(1	468b(b)(1	NUM
ftr-429	576	3	)	)	PUNCT
ftr-429	576	4	.	.	PUNCT
ftr-429	577	1	76	76	NUM
ftr-429	577	2	.	.	PUNCT
ftr-429	578	1	§	§	PROPN
ftr-429	578	2	468b(f	468b(f	PROPN
ftr-429	578	3	)	)	PUNCT
ftr-429	578	4	.	.	PUNCT
ftr-429	579	1	77	77	NUM
ftr-429	579	2	.	.	PUNCT
ftr-429	580	1	the	the	DET
ftr-429	580	2	most	most	ADV
ftr-429	580	3	important	important	ADJ
ftr-429	580	4	limit	limit	NOUN
ftr-429	580	5	was	be	AUX
ftr-429	580	6	the	the	DET
ftr-429	580	7	requirement	requirement	NOUN
ftr-429	580	8	that	that	SCONJ
ftr-429	580	9	the	the	DET
ftr-429	580	10	liability	liability	NOUN
ftr-429	580	11	be	be	AUX
ftr-429	580	12	uncontested	unconteste	VERB
ftr-429	580	13	.	.	PUNCT
ftr-429	581	1	§	§	PROPN
ftr-429	581	2	468b(e	468b(e	PROPN
ftr-429	581	3	)	)	PUNCT
ftr-429	581	4	.	.	PUNCT
ftr-429	582	1	the	the	DET
ftr-429	582	2	limitation	limitation	NOUN
ftr-429	582	3	to	to	ADP
ftr-429	582	4	"	"	PUNCT
ftr-429	582	5	personal	personal	ADJ
ftr-429	582	6	injury	injury	NOUN
ftr-429	582	7	,	,	PUNCT
ftr-429	582	8	death	death	NOUN
ftr-429	582	9	and	and	CCONJ
ftr-429	582	10	property	property	NOUN
ftr-429	582	11	damage	damage	NOUN
ftr-429	582	12	"	"	PUNCT
ftr-429	582	13	claims	claim	NOUN
ftr-429	582	14	was	be	AUX
ftr-429	582	15	also	also	ADV
ftr-429	582	16	significantly	significantly	ADV
ftr-429	582	17	expanded	expand	VERB
ftr-429	582	18	by	by	ADP
ftr-429	582	19	the	the	DET
ftr-429	582	20	treasury	treasury	NOUN
ftr-429	582	21	in	in	ADP
ftr-429	582	22	the	the	DET
ftr-429	582	23	qsf	qsf	NOUN
ftr-429	582	24	regulations	regulation	NOUN
ftr-429	582	25	,	,	PUNCT
ftr-429	582	26	as	as	ADP
ftr-429	582	27	discussed	discuss	VERB
ftr-429	582	28	infra	infra	NOUN
ftr-429	582	29	.	.	PUNCT
ftr-429	583	1	see	see	VERB
ftr-429	583	2	supra	supra	PROPN
ftr-429	583	3	notes	note	VERB
ftr-429	583	4	81	81	NUM
ftr-429	583	5	-	-	SYM
ftr-429	583	6	82	82	NUM
ftr-429	583	7	.	.	PUNCT
ftr-429	584	1	78	78	NUM
ftr-429	584	2	.	.	PUNCT
ftr-429	585	1	§	§	PROPN
ftr-429	585	2	468b(g	468b(g	PROPN
ftr-429	585	3	)	)	PUNCT
ftr-429	585	4	.	.	PUNCT
ftr-429	586	1	79	79	NUM
ftr-429	586	2	.	.	PUNCT
ftr-429	586	3	regs	regs	PROPN
ftr-429	586	4	.	.	PUNCT
ftr-429	587	1	§	§	PROPN
ftr-429	587	2	1.468b-1	1.468b-1	PROPN
ftr-429	587	3	et	et	PROPN
ftr-429	587	4	seq	seq	PROPN
ftr-429	587	5	.	.	PUNCT
ftr-429	588	1	like	like	ADP
ftr-429	588	2	a	a	DET
ftr-429	588	3	dsf	dsf	NOUN
ftr-429	588	4	,	,	PUNCT
ftr-429	588	5	a	a	DET
ftr-429	588	6	qsf	qsf	NOUN
ftr-429	588	7	is	be	AUX
ftr-429	588	8	taxed	tax	VERB
ftr-429	588	9	as	as	ADP
ftr-429	588	10	a	a	DET
ftr-429	588	11	separate	separate	ADJ
ftr-429	588	12	entity	entity	NOUN
ftr-429	588	13	at	at	ADP
ftr-429	588	14	the	the	DET
ftr-429	588	15	highest	high	ADJ
ftr-429	588	16	rates	rate	NOUN
ftr-429	588	17	applicable	applicable	ADJ
ftr-429	588	18	under	under	ADP
ftr-429	588	19	§	§	PROPN
ftr-429	588	20	1(e	1(e	NUM
ftr-429	588	21	)	)	PUNCT
ftr-429	588	22	.	.	PUNCT
ftr-429	589	1	regs	regs	PROPN
ftr-429	589	2	.	.	PUNCT
ftr-429	590	1	§	§	PROPN
ftr-429	590	2	1.468b-2(a	1.468b-2(a	NOUN
ftr-429	590	3	)	)	PUNCT
ftr-429	590	4	.	.	PUNCT
ftr-429	591	1	aqsf	aqsf	PROPN
ftr-429	591	2	must	must	AUX
ftr-429	591	3	use	use	VERB
ftr-429	591	4	a	a	DET
ftr-429	591	5	calendar	calendar	NOUN
ftr-429	591	6	year	year	NOUN
ftr-429	591	7	and	and	CCONJ
ftr-429	591	8	the	the	DET
ftr-429	591	9	accrual	accrual	ADJ
ftr-429	591	10	method	method	NOUN
ftr-429	591	11	of	of	ADP
ftr-429	591	12	accounting	accounting	NOUN
ftr-429	591	13	.	.	PUNCT
ftr-429	592	1	regs	reg	NOUN
ftr-429	592	2	.	.	PUNCT
ftr-429	593	1	§	§	PROPN
ftr-429	593	2	1.468b-2(j	1.468b-2(j	NUM
ftr-429	593	3	)	)	PUNCT
ftr-429	593	4	.	.	PUNCT
ftr-429	594	1	if	if	SCONJ
ftr-429	594	2	property	property	NOUN
ftr-429	594	3	is	be	AUX
ftr-429	594	4	transferred	transfer	VERB
ftr-429	594	5	to	to	ADP
ftr-429	594	6	a	a	DET
ftr-429	594	7	qsf	qsf	NOUN
ftr-429	594	8	,	,	PUNCT
ftr-429	594	9	the	the	DET
ftr-429	594	10	transferor	transferor	NOUN
ftr-429	594	11	must	must	AUX
ftr-429	594	12	recognize	recognize	VERB
ftr-429	594	13	gain	gain	NOUN
ftr-429	594	14	or	or	CCONJ
ftr-429	594	15	loss	loss	NOUN
ftr-429	594	16	under	under	ADP
ftr-429	594	17	§	§	PROPN
ftr-429	594	18	1001	1001	NUM
ftr-429	594	19	.	.	PUNCT
ftr-429	595	1	regs	regs	PROPN
ftr-429	595	2	.	.	PUNCT
ftr-429	596	1	§	§	PROPN
ftr-429	596	2	1468b-3(a)(1	1468b-3(a)(1	NUM
ftr-429	596	3	)	)	PUNCT
ftr-429	596	4	.	.	PUNCT
ftr-429	597	1	the	the	DET
ftr-429	597	2	treasury	treasury	PROPN
ftr-429	597	3	has	have	AUX
ftr-429	597	4	proposed	propose	VERB
ftr-429	597	5	new	new	ADJ
ftr-429	597	6	regulations	regulation	NOUN
ftr-429	597	7	to	to	PART
ftr-429	597	8	allow	allow	VERB
ftr-429	597	9	an	an	DET
ftr-429	597	10	election	election	NOUN
ftr-429	597	11	for	for	ADP
ftr-429	597	12	dsfs	dsfs	PROPN
ftr-429	597	13	and	and	CCONJ
ftr-429	597	14	qsfs	qsfs	PROPN
ftr-429	597	15	to	to	PART
ftr-429	597	16	be	be	AUX
ftr-429	597	17	taxed	tax	VERB
ftr-429	597	18	as	as	ADP
ftr-429	597	19	grantor	grantor	NOUN
ftr-429	597	20	trusts	trust	NOUN
ftr-429	597	21	rather	rather	ADV
ftr-429	597	22	than	than	ADP
ftr-429	597	23	as	as	ADV
ftr-429	597	24	separately	separately	ADV
ftr-429	597	25	taxed	tax	VERB
ftr-429	597	26	corporations	corporation	NOUN
ftr-429	597	27	at	at	ADP
ftr-429	597	28	the	the	DET
ftr-429	597	29	highest	high	ADJ
ftr-429	597	30	bracket	bracket	NOUN
ftr-429	597	31	rates	rate	NOUN
ftr-429	597	32	.	.	PUNCT
ftr-429	598	1	prop	prop	NOUN
ftr-429	598	2	.	.	PUNCT
ftr-429	598	3	regs	regs	PROPN
ftr-429	598	4	.	.	PUNCT
ftr-429	599	1	§	§	PROPN
ftr-429	599	2	1.468bl(k	1.468bl(k	NUM
ftr-429	599	3	)	)	PUNCT
ftr-429	599	4	.	.	PUNCT
ftr-429	600	1	80	80	NUM
ftr-429	600	2	.	.	PUNCT
ftr-429	601	1	the	the	DET
ftr-429	601	2	qsf	qsf	NOUN
ftr-429	601	3	regulations	regulation	NOUN
ftr-429	601	4	were	be	AUX
ftr-429	601	5	designed	design	VERB
ftr-429	601	6	to	to	PART
ftr-429	601	7	use	use	VERB
ftr-429	601	8	the	the	DET
ftr-429	601	9	same	same	ADJ
ftr-429	601	10	language	language	NOUN
ftr-429	601	11	for	for	ADP
ftr-429	601	12	qualified	qualified	ADJ
ftr-429	601	13	claims	claim	NOUN
ftr-429	601	14	as	as	SCONJ
ftr-429	601	15	used	use	VERB
ftr-429	601	16	in	in	ADP
ftr-429	601	17	the	the	DET
ftr-429	601	18	regulations	regulation	NOUN
ftr-429	601	19	under	under	ADP
ftr-429	601	20	§	§	PROPN
ftr-429	601	21	461	461	NUM
ftr-429	601	22	(	(	PUNCT
ftr-429	601	23	h	h	NOUN
ftr-429	601	24	)	)	PUNCT
ftr-429	601	25	.	.	PUNCT
ftr-429	602	1	compare	compare	ADJ
ftr-429	602	2	regs	reg	NOUN
ftr-429	602	3	.	.	PUNCT
ftr-429	603	1	§	§	PROPN
ftr-429	603	2	1.461	1.461	NUM
ftr-429	603	3	-	-	SYM
ftr-429	603	4	4(g	4(g	NUM
ftr-429	603	5	)	)	PUNCT
ftr-429	603	6	(	(	PUNCT
ftr-429	603	7	2	2	NUM
ftr-429	603	8	)	)	PUNCT
ftr-429	603	9	(	(	PUNCT
ftr-429	603	10	stating	state	VERB
ftr-429	603	11	a	a	DET
ftr-429	603	12	"	"	PUNCT
ftr-429	603	13	tort	tort	NOUN
ftr-429	603	14	,	,	PUNCT
ftr-429	603	15	breach	breach	NOUN
ftr-429	603	16	of	of	ADP
ftr-429	603	17	contract	contract	NOUN
ftr-429	603	18	or	or	CCONJ
ftr-429	603	19	violation	violation	NOUN
ftr-429	603	20	of	of	ADP
ftr-429	603	21	law	law	NOUN
ftr-429	603	22	.	.	PUNCT
ftr-429	603	23	"	"	PUNCT
ftr-429	603	24	)	)	PUNCT
ftr-429	603	25	with	with	ADP
ftr-429	603	26	regs	reg	NOUN
ftr-429	603	27	.	.	PUNCT
ftr-429	604	1	§	§	PROPN
ftr-429	604	2	1.468b-1(c)(2)(ii	1.468b-1(c)(2)(ii	NUM
ftr-429	604	3	)	)	PUNCT
ftr-429	604	4	(	(	PUNCT
ftr-429	604	5	same	same	ADJ
ftr-429	604	6	)	)	PUNCT
ftr-429	604	7	.	.	PUNCT
ftr-429	605	1	the	the	DET
ftr-429	605	2	regulations	regulation	NOUN
ftr-429	605	3	under	under	ADP
ftr-429	605	4	§	§	PROPN
ftr-429	605	5	461(h	461(h	PROPN
ftr-429	605	6	)	)	PUNCT
ftr-429	605	7	make	make	VERB
ftr-429	605	8	it	it	PRON
ftr-429	605	9	clear	clear	ADJ
ftr-429	605	10	that	that	SCONJ
ftr-429	605	11	the	the	DET
ftr-429	605	12	term	term	NOUN
ftr-429	605	13	"	"	PUNCT
ftr-429	605	14	breach	breach	NOUN
ftr-429	605	15	of	of	ADP
ftr-429	605	16	contract	contract	NOUN
ftr-429	605	17	"	"	PUNCT
ftr-429	605	18	refers	refer	VERB
ftr-429	605	19	only	only	ADV
ftr-429	605	20	to	to	ADP
ftr-429	605	21	incidental	incidental	ADJ
ftr-429	605	22	,	,	PUNCT
ftr-429	605	23	consequential	consequential	ADJ
ftr-429	605	24	or	or	CCONJ
ftr-429	605	25	liquidated	liquidate	VERB
ftr-429	605	26	damages	damage	NOUN
ftr-429	605	27	.	.	PUNCT
ftr-429	606	1	regs	reg	NOUN
ftr-429	606	2	.	.	PUNCT
ftr-429	607	1	§	§	PROPN
ftr-429	607	2	1.461	1.461	NUM
ftr-429	607	3	-	-	SYM
ftr-429	607	4	4(g)(2	4(g)(2	NUM
ftr-429	607	5	)	)	PUNCT
ftr-429	607	6	(	(	PUNCT
ftr-429	607	7	stating	state	VERB
ftr-429	607	8	that	that	SCONJ
ftr-429	607	9	"	"	PUNCT
ftr-429	607	10	[	[	X
ftr-429	607	11	a	a	X
ftr-429	607	12	]	]	X
ftr-429	607	13	liability	liability	NOUN
ftr-429	607	14	to	to	PART
ftr-429	607	15	make	make	VERB
ftr-429	607	16	payments	payment	NOUN
ftr-429	607	17	for	for	ADP
ftr-429	607	18	services	service	NOUN
ftr-429	607	19	,	,	PUNCT
ftr-429	607	20	property	property	NOUN
ftr-429	607	21	,	,	PUNCT
ftr-429	607	22	or	or	CCONJ
ftr-429	607	23	other	other	ADJ
ftr-429	607	24	consideration	consideration	NOUN
ftr-429	607	25	under	under	ADP
ftr-429	607	26	a	a	DET
ftr-429	607	27	contract	contract	NOUN
ftr-429	607	28	is	be	AUX
ftr-429	607	29	not	not	PART
ftr-429	607	30	a	a	DET
ftr-429	607	31	liability	liability	NOUN
ftr-429	607	32	arising	arise	VERB
ftr-429	607	33	out	out	ADP
ftr-429	607	34	of	of	ADP
ftr-429	607	35	a	a	DET
ftr-429	607	36	breach	breach	NOUN
ftr-429	607	37	of	of	ADP
ftr-429	607	38	that	that	DET
ftr-429	607	39	contract	contract	NOUN
ftr-429	607	40	unless	unless	SCONJ
ftr-429	607	41	the	the	DET
ftr-429	607	42	payments	payment	NOUN
ftr-429	607	43	are	be	AUX
ftr-429	607	44	in	in	ADP
ftr-429	607	45	the	the	DET
ftr-429	607	46	nature	nature	NOUN
ftr-429	607	47	of	of	ADP
ftr-429	607	48	incidental	incidental	ADJ
ftr-429	607	49	,	,	PUNCT
ftr-429	607	50	consequential	consequential	ADJ
ftr-429	607	51	,	,	PUNCT
ftr-429	607	52	or	or	CCONJ
ftr-429	607	53	liquidated	liquidate	VERB
ftr-429	607	54	damages	damage	NOUN
ftr-429	607	55	....	....	PUNCT
ftr-429	607	56	"	"	PUNCT
ftr-429	607	57	)	)	PUNCT
ftr-429	607	58	.	.	PUNCT
ftr-429	608	1	20011	20011	NUM
ftr-429	608	2	rulings	ruling	NOUN
ftr-429	608	3	or	or	CCONJ
ftr-429	608	4	procedures.81	procedures.81	PROPN
ftr-429	608	5	dsfs	dsfs	PROPN
ftr-429	608	6	are	be	AUX
ftr-429	608	7	more	more	ADV
ftr-429	608	8	limited	limited	ADJ
ftr-429	608	9	,	,	PUNCT
ftr-429	608	10	permitting	permit	VERB
ftr-429	608	11	only	only	ADV
ftr-429	608	12	"	"	PUNCT
ftr-429	608	13	personal	personal	ADJ
ftr-429	608	14	injury	injury	NOUN
ftr-429	608	15	,	,	PUNCT
ftr-429	608	16	death	death	NOUN
ftr-429	608	17	or	or	CCONJ
ftr-429	608	18	property	property	NOUN
ftr-429	608	19	damage	damage	NOUN
ftr-429	608	20	"	"	PUNCT
ftr-429	608	21	liabilities.12	liabilities.12	NOUN
ftr-429	608	22	the	the	DET
ftr-429	608	23	broader	broad	ADJ
ftr-429	608	24	definition	definition	NOUN
ftr-429	608	25	of	of	ADP
ftr-429	608	26	tort	tort	NOUN
ftr-429	608	27	claims	claim	NOUN
ftr-429	608	28	in	in	ADP
ftr-429	608	29	the	the	DET
ftr-429	608	30	qsf	qsf	NOUN
ftr-429	608	31	regulations	regulation	NOUN
ftr-429	608	32	is	be	AUX
ftr-429	608	33	greatly	greatly	ADV
ftr-429	608	34	expanded	expand	VERB
ftr-429	608	35	by	by	ADP
ftr-429	608	36	allowing	allow	VERB
ftr-429	608	37	a	a	DET
ftr-429	608	38	qsf	qsf	NOUN
ftr-429	608	39	to	to	PART
ftr-429	608	40	be	be	AUX
ftr-429	608	41	used	use	VERB
ftr-429	608	42	for	for	ADP
ftr-429	608	43	both	both	CCONJ
ftr-429	608	44	contested	contest	VERB
ftr-429	608	45	and	and	CCONJ
ftr-429	608	46	uncontested	uncontested	ADJ
ftr-429	608	47	liabilities	liability	NOUN
ftr-429	608	48	.	.	PUNCT
ftr-429	609	1	3	3	NUM
ftr-429	609	2	in	in	ADP
ftr-429	609	3	responding	respond	VERB
ftr-429	609	4	to	to	ADP
ftr-429	609	5	public	public	ADJ
ftr-429	609	6	comments	comment	NOUN
ftr-429	609	7	concerning	concern	VERB
ftr-429	609	8	the	the	DET
ftr-429	609	9	proposed	propose	VERB
ftr-429	609	10	qsf	qsf	NOUN
ftr-429	609	11	regulations	regulation	NOUN
ftr-429	609	12	,	,	PUNCT
ftr-429	609	13	the	the	DET
ftr-429	609	14	treasury	treasury	NOUN
ftr-429	609	15	made	make	VERB
ftr-429	609	16	it	it	PRON
ftr-429	609	17	clear	clear	ADJ
ftr-429	609	18	that	that	SCONJ
ftr-429	609	19	a	a	DET
ftr-429	609	20	contested	contest	VERB
ftr-429	609	21	liability	liability	NOUN
ftr-429	609	22	fund	fund	NOUN
ftr-429	609	23	satisfies	satisfy	VERB
ftr-429	609	24	the	the	DET
ftr-429	609	25	"	"	PUNCT
ftr-429	609	26	resolve	resolve	NOUN
ftr-429	609	27	and	and	CCONJ
ftr-429	609	28	satisfy	satisfy	VERB
ftr-429	609	29	"	"	PUNCT
ftr-429	609	30	requirement	requirement	NOUN
ftr-429	609	31	of	of	ADP
ftr-429	609	32	the	the	DET
ftr-429	609	33	final	final	ADJ
ftr-429	609	34	qsf	qsf	NOUN
ftr-429	609	35	regulations	regulation	NOUN
ftr-429	609	36	.	.	PUNCT
ftr-429	610	1	84	84	NUM
ftr-429	610	2	however	however	ADV
ftr-429	610	3	,	,	PUNCT
ftr-429	610	4	certain	certain	ADJ
ftr-429	610	5	liabilities	liability	NOUN
ftr-429	610	6	are	be	AUX
ftr-429	610	7	excluded	exclude	VERB
ftr-429	610	8	from	from	ADP
ftr-429	610	9	qsf	qsf	NOUN
ftr-429	610	10	qualification	qualification	NOUN
ftr-429	610	11	.	.	PUNCT
ftr-429	611	1	liabilities	liability	NOUN
ftr-429	611	2	for	for	ADP
ftr-429	611	3	workers	worker	NOUN
ftr-429	611	4	'	'	PART
ftr-429	611	5	compensation	compensation	NOUN
ftr-429	611	6	and	and	CCONJ
ftr-429	611	7	self	self	NOUN
ftr-429	611	8	-	-	PUNCT
ftr-429	611	9	insured	insure	VERB
ftr-429	611	10	health	health	NOUN
ftr-429	611	11	plans	plan	NOUN
ftr-429	611	12	,	,	PUNCT
ftr-429	611	13	5	5	NUM
ftr-429	611	14	product	product	NOUN
ftr-429	611	15	warranty	warranty	NOUN
ftr-429	611	16	obligations,86	obligations,86	NOUN
ftr-429	611	17	and	and	CCONJ
ftr-429	611	18	other	other	ADJ
ftr-429	611	19	liabilities	liability	NOUN
ftr-429	611	20	designated	designate	VERB
ftr-429	611	21	by	by	ADP
ftr-429	611	22	the	the	DET
ftr-429	611	23	commissioner	commissioner	NOUN
ftr-429	611	24	in	in	ADP
ftr-429	611	25	a	a	DET
ftr-429	611	26	revenue	revenue	NOUN
ftr-429	611	27	ruling	ruling	NOUN
ftr-429	611	28	or	or	CCONJ
ftr-429	611	29	procedure	procedure	NOUN
ftr-429	611	30	,	,	PUNCT
ftr-429	611	31	are	be	AUX
ftr-429	611	32	excluded.87	excluded.87	VERB
ftr-429	611	33	5	5	NUM
ftr-429	611	34	.	.	PUNCT
ftr-429	612	1	the	the	DET
ftr-429	612	2	treasury	treasury	PROPN
ftr-429	612	3	prohibits	prohibit	VERB
ftr-429	612	4	the	the	DET
ftr-429	612	5	use	use	NOUN
ftr-429	612	6	of	of	ADP
ftr-429	612	7	a	a	DET
ftr-429	612	8	qsf	qsf	NOUN
ftr-429	612	9	to	to	PART
ftr-429	612	10	pay	pay	VERB
ftr-429	612	11	bankruptcy	bankruptcy	NOUN
ftr-429	612	12	trade	trade	NOUN
ftr-429	612	13	clahns.-most	clahns.-most	PROPN
ftr-429	612	14	importantly	importantly	ADV
ftr-429	612	15	for	for	ADP
ftr-429	612	16	this	this	DET
ftr-429	612	17	article	article	NOUN
ftr-429	612	18	,	,	PUNCT
ftr-429	612	19	a	a	DET
ftr-429	612	20	liability	liability	NOUN
ftr-429	612	21	to	to	ADP
ftr-429	612	22	"	"	PUNCT
ftr-429	612	23	general	general	ADJ
ftr-429	612	24	trade	trade	NOUN
ftr-429	612	25	creditors	creditor	NOUN
ftr-429	612	26	or	or	CCONJ
ftr-429	612	27	debtholders	debtholder	NOUN
ftr-429	612	28	that	that	PRON
ftr-429	612	29	relates	relate	VERB
ftr-429	612	30	to	to	ADP
ftr-429	612	31	a	a	DET
ftr-429	612	32	title	title	NOUN
ftr-429	612	33	11	11	NUM
ftr-429	612	34	or	or	CCONJ
ftr-429	612	35	similar	similar	ADJ
ftr-429	612	36	case	case	NOUN
ftr-429	612	37	or	or	CCONJ
ftr-429	612	38	workout	workout	NOUN
ftr-429	612	39	"	"	PUNCT
ftr-429	612	40	is	be	AUX
ftr-429	612	41	excluded	exclude	VERB
ftr-429	612	42	from	from	ADP
ftr-429	612	43	qsf	qsf	PROPN
ftr-429	612	44	eligibility.88	eligibility.88	PROPN
ftr-429	612	45	the	the	DET
ftr-429	612	46	treasury	treasury	PROPN
ftr-429	612	47	has	have	AUX
ftr-429	612	48	given	give	VERB
ftr-429	612	49	no	no	DET
ftr-429	612	50	meaningful	meaningful	ADJ
ftr-429	612	51	explanation	explanation	NOUN
ftr-429	612	52	for	for	ADP
ftr-429	612	53	its	its	PRON
ftr-429	612	54	decision	decision	NOUN
ftr-429	612	55	to	to	PART
ftr-429	612	56	exclude	exclude	VERB
ftr-429	612	57	bankruptcy	bankruptcy	NOUN
ftr-429	612	58	trade	trade	NOUN
ftr-429	612	59	debt	debt	NOUN
ftr-429	612	60	and	and	CCONJ
ftr-429	612	61	other	other	ADJ
ftr-429	612	62	general	general	ADJ
ftr-429	612	63	liabilities	liability	NOUN
ftr-429	612	64	from	from	ADP
ftr-429	612	65	qsf	qsf	NOUN
ftr-429	612	66	eligibility	eligibility	NOUN
ftr-429	612	67	.	.	PUNCT
ftr-429	613	1	in	in	ADP
ftr-429	613	2	the	the	DET
ftr-429	613	3	preamble	preamble	NOUN
ftr-429	613	4	to	to	ADP
ftr-429	613	5	the	the	DET
ftr-429	613	6	regulations	regulation	NOUN
ftr-429	613	7	,	,	PUNCT
ftr-429	613	8	the	the	DET
ftr-429	613	9	treasury	treasury	NOUN
ftr-429	613	10	gives	give	VERB
ftr-429	613	11	the	the	DET
ftr-429	613	12	following	follow	VERB
ftr-429	613	13	reason	reason	NOUN
ftr-429	613	14	for	for	ADP
ftr-429	613	15	its	its	PRON
ftr-429	613	16	decision	decision	NOUN
ftr-429	613	17	to	to	PART
ftr-429	613	18	preclude	preclude	VERB
ftr-429	613	19	the	the	DET
ftr-429	613	20	use	use	NOUN
ftr-429	613	21	of	of	ADP
ftr-429	613	22	a	a	DET
ftr-429	613	23	qsf	qsf	NOUN
ftr-429	613	24	to	to	PART
ftr-429	613	25	satisfy	satisfy	VERB
ftr-429	613	26	general	general	ADJ
ftr-429	613	27	trade	trade	NOUN
ftr-429	613	28	claims	claim	NOUN
ftr-429	613	29	in	in	ADP
ftr-429	613	30	bankruptcy	bankruptcy	NOUN
ftr-429	613	31	:	:	PUNCT
ftr-429	613	32	the	the	DET
ftr-429	613	33	proposed	propose	VERB
ftr-429	613	34	regulations	regulation	NOUN
ftr-429	613	35	invited	invite	VERB
ftr-429	613	36	comments	comment	NOUN
ftr-429	613	37	regarding	regard	VERB
ftr-429	613	38	the	the	DET
ftr-429	613	39	extent	extent	NOUN
ftr-429	613	40	to	to	PART
ftr-429	613	41	which	which	PRON
ftr-429	613	42	qualified	qualified	ADJ
ftr-429	613	43	settlement	settlement	NOUN
ftr-429	613	44	funds	fund	NOUN
ftr-429	613	45	should	should	AUX
ftr-429	613	46	be	be	AUX
ftr-429	613	47	available	available	ADJ
ftr-429	613	48	for	for	ADP
ftr-429	613	49	the	the	DET
ftr-429	613	50	claims	claim	NOUN
ftr-429	613	51	of	of	ADP
ftr-429	613	52	general	general	ADJ
ftr-429	613	53	creditors	creditor	NOUN
ftr-429	613	54	and	and	CCONJ
ftr-429	613	55	security	security	NOUN
ftr-429	613	56	holders	holder	NOUN
ftr-429	613	57	in	in	ADP
ftr-429	613	58	bankruptcy	bankruptcy	NOUN
ftr-429	613	59	.	.	PUNCT
ftr-429	614	1	generally	generally	ADV
ftr-429	614	2	,	,	PUNCT
ftr-429	614	3	commentators	commentator	NOUN
ftr-429	614	4	stated	state	VERB
ftr-429	614	5	that	that	SCONJ
ftr-429	614	6	the	the	DET
ftr-429	614	7	qualified	qualified	ADJ
ftr-429	614	8	settlement	settlement	NOUN
ftr-429	614	9	fund	fund	NOUN
ftr-429	614	10	rules	rule	NOUN
ftr-429	614	11	should	should	AUX
ftr-429	614	12	not	not	PART
ftr-429	614	13	be	be	AUX
ftr-429	614	14	imposed	impose	VERB
ftr-429	614	15	in	in	ADP
ftr-429	614	16	the	the	DET
ftr-429	614	17	bankruptcy	bankruptcy	NOUN
ftr-429	614	18	context	context	NOUN
ftr-429	614	19	.	.	PUNCT
ftr-429	615	1	some	some	DET
ftr-429	615	2	commentators	commentator	NOUN
ftr-429	615	3	recommended	recommend	VERB
ftr-429	615	4	that	that	SCONJ
ftr-429	615	5	the	the	DET
ftr-429	615	6	qualified	qualified	ADJ
ftr-429	615	7	settlement	settlement	NOUN
ftr-429	615	8	fund	fund	NOUN
ftr-429	615	9	rules	rule	NOUN
ftr-429	615	10	be	be	AUX
ftr-429	615	11	applied	apply	VERB
ftr-429	615	12	to	to	ADP
ftr-429	615	13	a	a	DET
ftr-429	615	14	bankruptcy	bankruptcy	NOUN
ftr-429	615	15	fund	fund	NOUN
ftr-429	615	16	on	on	ADP
ftr-429	615	17	an	an	DET
ftr-429	615	18	elective	elective	ADJ
ftr-429	615	19	basis	basis	NOUN
ftr-429	615	20	.	.	PUNCT
ftr-429	616	1	the	the	DET
ftr-429	616	2	service	service	NOUN
ftr-429	616	3	and	and	CCONJ
ftr-429	616	4	the	the	DET
ftr-429	616	5	treasury	treasury	PROPN
ftr-429	616	6	department	department	PROPN
ftr-429	616	7	have	have	AUX
ftr-429	616	8	concluded	conclude	VERB
ftr-429	616	9	that	that	SCONJ
ftr-429	616	10	the	the	DET
ftr-429	616	11	application	application	NOUN
ftr-429	616	12	of	of	ADP
ftr-429	616	13	the	the	DET
ftr-429	616	14	regulations	regulation	NOUN
ftr-429	616	15	should	should	AUX
ftr-429	616	16	not	not	PART
ftr-429	616	17	be	be	AUX
ftr-429	616	18	elective	elective	ADJ
ftr-429	616	19	.	.	PUNCT
ftr-429	617	1	the	the	DET
ftr-429	617	2	final	final	ADJ
ftr-429	617	3	regulations	regulation	NOUN
ftr-429	617	4	exclude	exclude	VERB
ftr-429	617	5	claims	claim	NOUN
ftr-429	617	6	of	of	ADP
ftr-429	617	7	general	general	ADJ
ftr-429	617	8	trade	trade	NOUN
ftr-429	617	9	creditors	creditor	NOUN
ftr-429	617	10	and	and	CCONJ
ftr-429	617	11	debtholders	debtholder	NOUN
ftr-429	617	12	that	that	PRON
ftr-429	617	13	relate	relate	VERB
ftr-429	617	14	to	to	ADP
ftr-429	617	15	the	the	DET
ftr-429	617	16	title	title	NOUN
ftr-429	617	17	11	11	NUM
ftr-429	617	18	or	or	CCONJ
ftr-429	617	19	similar	similar	ADJ
ftr-429	617	20	case	case	NOUN
ftr-429	617	21	,	,	PUNCT
ftr-429	617	22	or	or	CCONJ
ftr-429	617	23	to	to	ADP
ftr-429	617	24	a	a	DET
ftr-429	617	25	workout	workout	NOUN
ftr-429	617	26	.	.	PUNCT
ftr-429	618	1	however	however	ADV
ftr-429	618	2	,	,	PUNCT
ftr-429	618	3	qualified	qualified	ADJ
ftr-429	618	4	settlement	settlement	NOUN
ftr-429	618	5	fund	fund	NOUN
ftr-429	618	6	treatment	treatment	NOUN
ftr-429	618	7	remains	remain	VERB
ftr-429	618	8	available	available	ADJ
ftr-429	618	9	for	for	ADP
ftr-429	618	10	other	other	ADJ
ftr-429	618	11	liabilities	liability	NOUN
ftr-429	618	12	such	such	ADJ
ftr-429	618	13	as	as	ADP
ftr-429	618	14	tort	tort	NOUN
ftr-429	618	15	liabilities	liability	NOUN
ftr-429	618	16	81	81	NUM
ftr-429	619	1	.	.	PUNCT
ftr-429	619	2	regs	regs	PROPN
ftr-429	619	3	.	.	PUNCT
ftr-429	620	1	§	§	PROPN
ftr-429	620	2	1.468b-1(c)(1	1.468b-1(c)(1	NUM
ftr-429	620	3	)	)	PUNCT
ftr-429	620	4	.	.	PUNCT
ftr-429	621	1	82	82	NUM
ftr-429	621	2	.	.	PUNCT
ftr-429	622	1	§	§	PROPN
ftr-429	622	2	468b(d)(2)(d	468b(d)(2)(d	PROPN
ftr-429	622	3	)	)	PUNCT
ftr-429	622	4	.	.	PUNCT
ftr-429	623	1	83	83	NUM
ftr-429	623	2	.	.	PUNCT
ftr-429	623	3	regs	regs	PROPN
ftr-429	623	4	.	.	PUNCT
ftr-429	624	1	§	§	PROPN
ftr-429	624	2	1.468	1.468	NUM
ftr-429	624	3	-	-	SYM
ftr-429	624	4	1(c)(2	1(c)(2	NUM
ftr-429	624	5	)	)	PUNCT
ftr-429	624	6	.	.	PUNCT
ftr-429	625	1	84	84	NUM
ftr-429	625	2	.	.	PUNCT
ftr-429	625	3	preamble	preamble	VERB
ftr-429	625	4	to	to	ADP
ftr-429	625	5	regs	reg	NOUN
ftr-429	625	6	.	.	PUNCT
ftr-429	626	1	§	§	PROPN
ftr-429	626	2	1.468b-1	1.468b-1	NUM
ftr-429	626	3	qualified	qualified	ADJ
ftr-429	626	4	settlement	settlement	NOUN
ftr-429	626	5	funds	fund	NOUN
ftr-429	626	6	,	,	PUNCT
ftr-429	626	7	public	public	ADJ
ftr-429	626	8	comments	comment	NOUN
ftr-429	626	9	,	,	PUNCT
ftr-429	626	10	t.d	t.d	PROPN
ftr-429	626	11	.	.	PROPN
ftr-429	626	12	8459	8459	NUM
ftr-429	626	13	,	,	PUNCT
ftr-429	626	14	57	57	NUM
ftr-429	626	15	fed	feed	VERB
ftr-429	626	16	.	.	PUNCT
ftr-429	627	1	reg	reg	PROPN
ftr-429	627	2	.	.	PUNCT
ftr-429	628	1	60983	60983	NUM
ftr-429	628	2	(	(	PUNCT
ftr-429	628	3	12/18/92	12/18/92	NUM
ftr-429	628	4	)	)	PUNCT
ftr-429	628	5	.	.	PUNCT
ftr-429	629	1	85	85	NUM
ftr-429	629	2	.	.	PUNCT
ftr-429	629	3	regs	regs	PROPN
ftr-429	629	4	.	.	PUNCT
ftr-429	630	1	§	§	PROPN
ftr-429	630	2	1.468b-1(g)(1	1.468b-1(g)(1	NUM
ftr-429	630	3	)	)	PUNCT
ftr-429	630	4	.	.	PUNCT
ftr-429	631	1	86	86	NUM
ftr-429	631	2	.	.	PUNCT
ftr-429	631	3	regs	regs	PROPN
ftr-429	631	4	.	.	PUNCT
ftr-429	632	1	§	§	PROPN
ftr-429	632	2	1.468b-1(g)(2	1.468b-1(g)(2	NUM
ftr-429	632	3	)	)	PUNCT
ftr-429	632	4	.	.	PUNCT
ftr-429	633	1	87	87	NUM
ftr-429	633	2	.	.	PUNCT
ftr-429	633	3	regs	regs	PROPN
ftr-429	633	4	.	.	PUNCT
ftr-429	634	1	§	§	PROPN
ftr-429	634	2	1.468b	1.468b	NUM
ftr-429	634	3	-	-	SYM
ftr-429	634	4	l(g)(4	l(g)(4	NOUN
ftr-429	634	5	)	)	PUNCT
ftr-429	634	6	.	.	PUNCT
ftr-429	635	1	88	88	NUM
ftr-429	635	2	.	.	PUNCT
ftr-429	635	3	regs	regs	PROPN
ftr-429	635	4	.	.	PUNCT
ftr-429	636	1	§	§	PROPN
ftr-429	636	2	1.468b-1(g)(3	1.468b-1(g)(3	NUM
ftr-429	636	3	)	)	PUNCT
ftr-429	636	4	.	.	PUNCT
ftr-429	637	1	florida	florida	PROPN
ftr-429	637	2	tax	tax	PROPN
ftr-429	637	3	review	review	NOUN
ftr-429	638	1	[	[	X
ftr-429	638	2	vol	vol	NOUN
ftr-429	638	3	.	.	PUNCT
ftr-429	638	4	5:3	5:3	NUM
ftr-429	638	5	avoiding	avoid	VERB
ftr-429	638	6	phantom	phantom	ADJ
ftr-429	638	7	income	income	NOUN
ftr-429	638	8	in	in	ADP
ftr-429	638	9	bankruptcy	bankruptcy	NOUN
ftr-429	638	10	irrespective	irrespective	ADV
ftr-429	638	11	of	of	ADP
ftr-429	638	12	whether	whether	SCONJ
ftr-429	638	13	the	the	DET
ftr-429	638	14	liability	liability	NOUN
ftr-429	638	15	,	,	PUNCT
ftr-429	638	16	for	for	ADP
ftr-429	638	17	example	example	NOUN
ftr-429	638	18	,	,	PUNCT
ftr-429	638	19	relates	relate	VERB
ftr-429	638	20	to	to	ADP
ftr-429	638	21	a	a	DET
ftr-429	638	22	title	title	NOUN
ftr-429	638	23	11	11	NUM
ftr-429	638	24	case	case	NOUN
ftr-429	638	25	.	.	PUNCT
ftr-429	639	1	for	for	ADP
ftr-429	639	2	instance	instance	NOUN
ftr-429	639	3	,	,	PUNCT
ftr-429	639	4	if	if	SCONJ
ftr-429	639	5	a	a	DET
ftr-429	639	6	corporation	corporation	NOUN
ftr-429	639	7	is	be	AUX
ftr-429	639	8	a	a	DET
ftr-429	639	9	defendant	defendant	NOUN
ftr-429	639	10	in	in	ADP
ftr-429	639	11	a	a	DET
ftr-429	639	12	class	class	NOUN
ftr-429	639	13	action	action	NOUN
ftr-429	639	14	involving	involve	VERB
ftr-429	639	15	a	a	DET
ftr-429	639	16	tort	tort	NOUN
ftr-429	639	17	liability	liability	NOUN
ftr-429	639	18	and	and	CCONJ
ftr-429	639	19	subsequently	subsequently	ADV
ftr-429	639	20	files	file	VERB
ftr-429	639	21	a	a	DET
ftr-429	639	22	petition	petition	NOUN
ftr-429	639	23	for	for	ADP
ftr-429	639	24	bankruptcy	bankruptcy	NOUN
ftr-429	639	25	,	,	PUNCT
ftr-429	639	26	the	the	DET
ftr-429	639	27	defendant	defendant	NOUN
ftr-429	639	28	's	's	PART
ftr-429	639	29	bankruptcy	bankruptcy	NOUN
ftr-429	639	30	will	will	AUX
ftr-429	639	31	not	not	PART
ftr-429	639	32	affect	affect	VERB
ftr-429	639	33	the	the	DET
ftr-429	639	34	qualified	qualified	ADJ
ftr-429	639	35	settlement	settlement	NOUN
ftr-429	639	36	fund	fund	NOUN
ftr-429	639	37	treatment	treatment	NOUN
ftr-429	639	38	of	of	ADP
ftr-429	639	39	a	a	DET
ftr-429	639	40	fund	fund	NOUN
ftr-429	639	41	,	,	PUNCT
ftr-429	639	42	account	account	NOUN
ftr-429	639	43	or	or	CCONJ
ftr-429	639	44	trust	trust	NOUN
ftr-429	639	45	established	establish	VERB
ftr-429	639	46	to	to	PART
ftr-429	639	47	resolve	resolve	VERB
ftr-429	639	48	or	or	CCONJ
ftr-429	639	49	satisfy	satisfy	VERB
ftr-429	639	50	the	the	DET
ftr-429	639	51	tort	tort	NOUN
ftr-429	639	52	liability.89	liability.89	NOUN
ftr-429	639	53	the	the	DET
ftr-429	639	54	treasury	treasury	NOUN
ftr-429	639	55	's	's	PART
ftr-429	639	56	only	only	ADV
ftr-429	639	57	stated	state	VERB
ftr-429	639	58	basis	basis	NOUN
ftr-429	639	59	for	for	ADP
ftr-429	639	60	limiting	limit	VERB
ftr-429	639	61	the	the	DET
ftr-429	639	62	use	use	NOUN
ftr-429	639	63	of	of	ADP
ftr-429	639	64	qsfs	qsfs	PROPN
ftr-429	639	65	to	to	PART
ftr-429	639	66	solve	solve	VERB
ftr-429	639	67	bankruptcy	bankruptcy	NOUN
ftr-429	639	68	distortion	distortion	NOUN
ftr-429	639	69	that	that	SCONJ
ftr-429	639	70	the	the	DET
ftr-429	639	71	qsf	qsf	NOUN
ftr-429	639	72	regulations	regulation	NOUN
ftr-429	639	73	would	would	AUX
ftr-429	639	74	somehow	somehow	ADV
ftr-429	639	75	become	become	VERB
ftr-429	639	76	elective	elective	ADJ
ftr-429	639	77	does	do	AUX
ftr-429	639	78	not	not	PART
ftr-429	639	79	make	make	VERB
ftr-429	639	80	sense.9	sense.9	NOUN
ftr-429	639	81	"	"	PUNCT
ftr-429	639	82	the	the	DET
ftr-429	639	83	creation	creation	NOUN
ftr-429	639	84	of	of	ADP
ftr-429	639	85	a	a	DET
ftr-429	639	86	segregated	segregated	ADJ
ftr-429	639	87	fund	fund	NOUN
ftr-429	639	88	to	to	PART
ftr-429	639	89	pay	pay	VERB
ftr-429	639	90	claims	claim	NOUN
ftr-429	639	91	is	be	AUX
ftr-429	639	92	always	always	ADV
ftr-429	639	93	elective	elective	ADJ
ftr-429	639	94	.	.	PUNCT
ftr-429	640	1	someone	someone	PRON
ftr-429	640	2	has	have	VERB
ftr-429	640	3	to	to	PART
ftr-429	640	4	elect	elect	VERB
ftr-429	640	5	to	to	PART
ftr-429	640	6	create	create	VERB
ftr-429	640	7	the	the	DET
ftr-429	640	8	fund	fund	NOUN
ftr-429	640	9	device	device	NOUN
ftr-429	640	10	in	in	ADP
ftr-429	640	11	the	the	DET
ftr-429	640	12	first	first	ADJ
ftr-429	640	13	place	place	NOUN
ftr-429	640	14	.	.	PUNCT
ftr-429	641	1	the	the	DET
ftr-429	641	2	tax	tax	NOUN
ftr-429	641	3	treatment	treatment	NOUN
ftr-429	641	4	of	of	ADP
ftr-429	641	5	the	the	DET
ftr-429	641	6	device	device	NOUN
ftr-429	641	7	once	once	ADV
ftr-429	641	8	elected	elect	VERB
ftr-429	641	9	may	may	AUX
ftr-429	641	10	be	be	AUX
ftr-429	641	11	mandatory	mandatory	ADJ
ftr-429	641	12	.	.	PUNCT
ftr-429	642	1	but	but	CCONJ
ftr-429	642	2	the	the	DET
ftr-429	642	3	device	device	NOUN
ftr-429	642	4	itself	itself	PRON
ftr-429	642	5	is	be	AUX
ftr-429	642	6	always	always	ADV
ftr-429	642	7	elective	elective	ADJ
ftr-429	642	8	.	.	PUNCT
ftr-429	643	1	allowing	allow	VERB
ftr-429	643	2	bankruptcy	bankruptcy	NOUN
ftr-429	643	3	debtors	debtor	NOUN
ftr-429	643	4	to	to	PART
ftr-429	643	5	elect	elect	VERB
ftr-429	643	6	to	to	PART
ftr-429	643	7	use	use	VERB
ftr-429	643	8	the	the	DET
ftr-429	643	9	fund	fund	NOUN
ftr-429	643	10	device	device	NOUN
ftr-429	643	11	,	,	PUNCT
ftr-429	643	12	with	with	ADP
ftr-429	643	13	bankruptcy	bankruptcy	NOUN
ftr-429	643	14	court	court	NOUN
ftr-429	643	15	approval	approval	NOUN
ftr-429	643	16	,	,	PUNCT
ftr-429	643	17	is	be	AUX
ftr-429	643	18	no	no	ADV
ftr-429	643	19	different	different	ADJ
ftr-429	643	20	than	than	ADP
ftr-429	643	21	allowing	allow	VERB
ftr-429	643	22	anyone	anyone	PRON
ftr-429	643	23	else	else	ADV
ftr-429	643	24	to	to	PART
ftr-429	643	25	elect	elect	VERB
ftr-429	643	26	to	to	PART
ftr-429	643	27	use	use	VERB
ftr-429	643	28	the	the	DET
ftr-429	643	29	fund	fund	NOUN
ftr-429	643	30	device	device	NOUN
ftr-429	643	31	for	for	ADP
ftr-429	643	32	a	a	DET
ftr-429	643	33	permitted	permit	VERB
ftr-429	643	34	purpose	purpose	NOUN
ftr-429	643	35	.	.	PUNCT
ftr-429	644	1	the	the	DET
ftr-429	644	2	treasury	treasury	NOUN
ftr-429	644	3	's	's	PART
ftr-429	644	4	apparent	apparent	ADJ
ftr-429	644	5	concern	concern	NOUN
ftr-429	644	6	that	that	SCONJ
ftr-429	644	7	,	,	PUNCT
ftr-429	644	8	without	without	ADP
ftr-429	644	9	the	the	DET
ftr-429	644	10	limitation	limitation	NOUN
ftr-429	644	11	,	,	PUNCT
ftr-429	644	12	the	the	DET
ftr-429	644	13	qsf	qsf	NOUN
ftr-429	644	14	device	device	NOUN
ftr-429	644	15	would	would	AUX
ftr-429	644	16	be	be	AUX
ftr-429	644	17	"	"	PUNCT
ftr-429	644	18	imposed	impose	VERB
ftr-429	644	19	"	"	PUNCT
ftr-429	644	20	on	on	ADP
ftr-429	644	21	debtors	debtor	NOUN
ftr-429	644	22	in	in	ADP
ftr-429	644	23	bankruptcy	bankruptcy	NOUN
ftr-429	644	24	appears	appear	VERB
ftr-429	644	25	unfounded	unfounded	ADJ
ftr-429	644	26	.	.	PUNCT
ftr-429	645	1	even	even	ADV
ftr-429	645	2	without	without	ADP
ftr-429	645	3	the	the	DET
ftr-429	645	4	limitation	limitation	NOUN
ftr-429	645	5	,	,	PUNCT
ftr-429	645	6	it	it	PRON
ftr-429	645	7	would	would	AUX
ftr-429	645	8	be	be	AUX
ftr-429	645	9	inconsistent	inconsistent	ADJ
ftr-429	645	10	with	with	ADP
ftr-429	645	11	the	the	DET
ftr-429	645	12	general	general	ADJ
ftr-429	645	13	scheme	scheme	NOUN
ftr-429	645	14	of	of	ADP
ftr-429	645	15	bankruptcy	bankruptcy	NOUN
ftr-429	645	16	estate	estate	NOUN
ftr-429	645	17	taxation	taxation	NOUN
ftr-429	645	18	to	to	PART
ftr-429	645	19	automatically	automatically	ADV
ftr-429	645	20	treat	treat	VERB
ftr-429	645	21	a	a	DET
ftr-429	645	22	bankruptcy	bankruptcy	NOUN
ftr-429	645	23	estate	estate	NOUN
ftr-429	645	24	as	as	ADP
ftr-429	645	25	a	a	DET
ftr-429	645	26	qsf	qsf	NOUN
ftr-429	645	27	.	.	PUNCT
ftr-429	646	1	under	under	ADP
ftr-429	646	2	section	section	NOUN
ftr-429	646	3	1398	1398	NUM
ftr-429	646	4	,	,	PUNCT
ftr-429	646	5	the	the	DET
ftr-429	646	6	bankruptcy	bankruptcy	NOUN
ftr-429	646	7	estate	estate	NOUN
ftr-429	646	8	of	of	ADP
ftr-429	646	9	an	an	DET
ftr-429	646	10	individual	individual	ADJ
ftr-429	646	11	debtor	debtor	NOUN
ftr-429	646	12	under	under	ADP
ftr-429	646	13	chapters	chapter	NOUN
ftr-429	646	14	7	7	NUM
ftr-429	646	15	and	and	CCONJ
ftr-429	646	16	11	11	NUM
ftr-429	646	17	is	be	AUX
ftr-429	646	18	treated	treat	VERB
ftr-429	646	19	as	as	ADP
ftr-429	646	20	a	a	DET
ftr-429	646	21	separate	separate	ADJ
ftr-429	646	22	taxable	taxable	ADJ
ftr-429	646	23	entity	entity	NOUN
ftr-429	646	24	from	from	ADP
ftr-429	646	25	the	the	DET
ftr-429	646	26	debtor	debtor	NOUN
ftr-429	646	27	,	,	PUNCT
ftr-429	646	28	but	but	CCONJ
ftr-429	646	29	remains	remains	AUX
ftr-429	646	30	owned	own	VERB
ftr-429	646	31	by	by	ADP
ftr-429	646	32	the	the	DET
ftr-429	646	33	debtor	debtor	NOUN
ftr-429	646	34	.	.	PUNCT
ftr-429	647	1	no	no	DET
ftr-429	647	2	separate	separate	ADJ
ftr-429	647	3	taxable	taxable	ADJ
ftr-429	647	4	entity	entity	NOUN
ftr-429	647	5	is	be	AUX
ftr-429	647	6	created	create	VERB
ftr-429	647	7	for	for	ADP
ftr-429	647	8	partnerships	partnership	NOUN
ftr-429	647	9	and	and	CCONJ
ftr-429	647	10	corporations	corporation	NOUN
ftr-429	647	11	.	.	PUNCT
ftr-429	648	1	91	91	NUM
ftr-429	649	1	the	the	DET
ftr-429	649	2	separate	separate	ADJ
ftr-429	649	3	estate	estate	NOUN
ftr-429	649	4	is	be	AUX
ftr-429	649	5	taxed	tax	VERB
ftr-429	649	6	at	at	ADP
ftr-429	649	7	individual	individual	ADJ
ftr-429	649	8	rates	rate	NOUN
ftr-429	649	9	,	,	PUNCT
ftr-429	649	10	not	not	PART
ftr-429	649	11	at	at	ADP
ftr-429	649	12	estate	estate	NOUN
ftr-429	649	13	rates.92	rates.92	NOUN
ftr-429	649	14	the	the	DET
ftr-429	649	15	service	service	NOUN
ftr-429	649	16	's	's	PART
ftr-429	649	17	apparent	apparent	ADJ
ftr-429	649	18	concern	concern	NOUN
ftr-429	649	19	with	with	ADP
ftr-429	649	20	the	the	DET
ftr-429	649	21	automatic	automatic	ADJ
ftr-429	649	22	application	application	NOUN
ftr-429	649	23	of	of	ADP
ftr-429	649	24	qsfs	qsfs	PROPN
ftr-429	649	25	to	to	ADP
ftr-429	649	26	bankruptcy	bankruptcy	NOUN
ftr-429	649	27	estates	estate	NOUN
ftr-429	649	28	is	be	AUX
ftr-429	649	29	inconsistent	inconsistent	ADJ
ftr-429	649	30	with	with	ADP
ftr-429	649	31	the	the	DET
ftr-429	649	32	specific	specific	ADJ
ftr-429	649	33	rules	rule	NOUN
ftr-429	649	34	governing	govern	VERB
ftr-429	649	35	bankruptcy	bankruptcy	NOUN
ftr-429	649	36	taxation	taxation	NOUN
ftr-429	649	37	and	and	CCONJ
ftr-429	649	38	thus	thus	ADV
ftr-429	649	39	appears	appear	VERB
ftr-429	649	40	entirely	entirely	ADV
ftr-429	649	41	unfounded	unfounded	ADJ
ftr-429	649	42	.	.	PUNCT
ftr-429	650	1	moreover	moreover	ADV
ftr-429	650	2	,	,	PUNCT
ftr-429	650	3	a	a	DET
ftr-429	650	4	bankruptcy	bankruptcy	NOUN
ftr-429	650	5	estate	estate	NOUN
ftr-429	650	6	would	would	AUX
ftr-429	650	7	not	not	PART
ftr-429	650	8	meet	meet	VERB
ftr-429	650	9	the	the	DET
ftr-429	650	10	general	general	ADJ
ftr-429	650	11	requirements	requirement	NOUN
ftr-429	650	12	of	of	ADP
ftr-429	650	13	a	a	DET
ftr-429	650	14	qsf	qsf	NOUN
ftr-429	650	15	.	.	PUNCT
ftr-429	651	1	for	for	ADP
ftr-429	651	2	example	example	NOUN
ftr-429	651	3	,	,	PUNCT
ftr-429	651	4	a	a	DET
ftr-429	651	5	qsf	qsf	NOUN
ftr-429	651	6	can	can	AUX
ftr-429	651	7	not	not	PART
ftr-429	651	8	be	be	AUX
ftr-429	651	9	used	use	VERB
ftr-429	651	10	for	for	ADP
ftr-429	651	11	the	the	DET
ftr-429	651	12	operation	operation	NOUN
ftr-429	651	13	of	of	ADP
ftr-429	651	14	a	a	DET
ftr-429	651	15	business	business	NOUN
ftr-429	651	16	.	.	PUNCT
ftr-429	652	1	according	accord	VERB
ftr-429	652	2	to	to	ADP
ftr-429	652	3	the	the	DET
ftr-429	652	4	preamble	preamble	NOUN
ftr-429	652	5	to	to	ADP
ftr-429	652	6	the	the	DET
ftr-429	652	7	section	section	NOUN
ftr-429	652	8	468b	468b	NUM
ftr-429	652	9	regulations	regulation	NOUN
ftr-429	652	10	:	:	PUNCT
ftr-429	652	11	89	89	NUM
ftr-429	652	12	.	.	PUNCT
ftr-429	652	13	preamble	preamble	VERB
ftr-429	652	14	to	to	ADP
ftr-429	652	15	regs	reg	NOUN
ftr-429	652	16	.	.	PUNCT
ftr-429	653	1	§	§	PROPN
ftr-429	653	2	1.468b-1	1.468b-1	NUM
ftr-429	653	3	qualified	qualified	ADJ
ftr-429	653	4	settlement	settlement	NOUN
ftr-429	653	5	funds	fund	NOUN
ftr-429	653	6	,	,	PUNCT
ftr-429	653	7	public	public	ADJ
ftr-429	653	8	comments	comment	NOUN
ftr-429	653	9	,	,	PUNCT
ftr-429	653	10	t.d	t.d	PROPN
ftr-429	653	11	.	.	PROPN
ftr-429	653	12	8459	8459	NUM
ftr-429	653	13	,	,	PUNCT
ftr-429	653	14	57	57	NUM
ftr-429	653	15	fed	feed	VERB
ftr-429	653	16	.	.	PUNCT
ftr-429	654	1	reg	reg	PROPN
ftr-429	654	2	.	.	PUNCT
ftr-429	655	1	60983	60983	NUM
ftr-429	655	2	(	(	PUNCT
ftr-429	655	3	12/18/92	12/18/92	NUM
ftr-429	655	4	)	)	PUNCT
ftr-429	655	5	(	(	PUNCT
ftr-429	655	6	emphasis	emphasis	NOUN
ftr-429	655	7	added	add	VERB
ftr-429	655	8	)	)	PUNCT
ftr-429	655	9	.	.	PUNCT
ftr-429	656	1	90	90	NUM
ftr-429	656	2	.	.	PUNCT
ftr-429	657	1	the	the	DET
ftr-429	657	2	treasury	treasury	NOUN
ftr-429	657	3	's	's	PART
ftr-429	657	4	concern	concern	NOUN
ftr-429	657	5	about	about	ADP
ftr-429	657	6	an	an	DET
ftr-429	657	7	election	election	NOUN
ftr-429	657	8	may	may	AUX
ftr-429	657	9	relate	relate	VERB
ftr-429	657	10	not	not	PART
ftr-429	657	11	to	to	ADP
ftr-429	657	12	the	the	DET
ftr-429	657	13	qsf	qsf	NOUN
ftr-429	657	14	itself	itself	PRON
ftr-429	657	15	but	but	CCONJ
ftr-429	657	16	to	to	ADP
ftr-429	657	17	the	the	DET
ftr-429	657	18	possibility	possibility	NOUN
ftr-429	657	19	that	that	SCONJ
ftr-429	657	20	the	the	DET
ftr-429	657	21	debtor	debtor	NOUN
ftr-429	657	22	would	would	AUX
ftr-429	657	23	abuse	abuse	VERB
ftr-429	657	24	the	the	DET
ftr-429	657	25	benefits	benefit	NOUN
ftr-429	657	26	of	of	ADP
ftr-429	657	27	the	the	DET
ftr-429	657	28	qsf	qsf	NOUN
ftr-429	657	29	by	by	ADP
ftr-429	657	30	transferring	transfer	VERB
ftr-429	657	31	assets	asset	NOUN
ftr-429	657	32	to	to	ADP
ftr-429	657	33	the	the	DET
ftr-429	657	34	fund	fund	NOUN
ftr-429	657	35	in	in	ADP
ftr-429	657	36	excess	excess	NOUN
ftr-429	657	37	of	of	ADP
ftr-429	657	38	the	the	DET
ftr-429	657	39	true	true	ADJ
ftr-429	657	40	amount	amount	NOUN
ftr-429	657	41	of	of	ADP
ftr-429	657	42	claims	claim	NOUN
ftr-429	657	43	in	in	ADP
ftr-429	657	44	an	an	DET
ftr-429	657	45	attempt	attempt	NOUN
ftr-429	657	46	to	to	PART
ftr-429	657	47	obtain	obtain	VERB
ftr-429	657	48	an	an	DET
ftr-429	657	49	inappropriate	inappropriate	ADJ
ftr-429	657	50	deferral	deferral	NOUN
ftr-429	657	51	of	of	ADP
ftr-429	657	52	taxes	taxis	NOUN
ftr-429	657	53	,	,	PUNCT
ftr-429	657	54	or	or	CCONJ
ftr-429	657	55	would	would	AUX
ftr-429	657	56	attempt	attempt	VERB
ftr-429	657	57	to	to	PART
ftr-429	657	58	obtain	obtain	VERB
ftr-429	657	59	deductions	deduction	NOUN
ftr-429	657	60	for	for	ADP
ftr-429	657	61	non	non	ADJ
ftr-429	657	62	-	-	ADJ
ftr-429	657	63	deductible	deductible	ADJ
ftr-429	657	64	liabilities	liability	NOUN
ftr-429	657	65	by	by	ADP
ftr-429	657	66	manipulating	manipulate	VERB
ftr-429	657	67	the	the	DET
ftr-429	657	68	contributions	contribution	NOUN
ftr-429	657	69	to	to	ADP
ftr-429	657	70	the	the	DET
ftr-429	657	71	fund	fund	NOUN
ftr-429	657	72	.	.	PUNCT
ftr-429	658	1	as	as	SCONJ
ftr-429	658	2	is	be	AUX
ftr-429	658	3	discussed	discuss	VERB
ftr-429	658	4	in	in	ADP
ftr-429	658	5	part	part	NOUN
ftr-429	658	6	vi	vi	NOUN
ftr-429	658	7	,	,	PUNCT
ftr-429	658	8	infra	infra	NOUN
ftr-429	658	9	,	,	PUNCT
ftr-429	658	10	safeguards	safeguard	NOUN
ftr-429	658	11	are	be	AUX
ftr-429	658	12	needed	need	VERB
ftr-429	658	13	to	to	PART
ftr-429	658	14	assure	assure	VERB
ftr-429	658	15	that	that	SCONJ
ftr-429	658	16	the	the	DET
ftr-429	658	17	transfers	transfer	NOUN
ftr-429	658	18	to	to	ADP
ftr-429	658	19	the	the	DET
ftr-429	658	20	fund	fund	NOUN
ftr-429	658	21	are	be	AUX
ftr-429	658	22	not	not	PART
ftr-429	658	23	excessive	excessive	ADJ
ftr-429	658	24	,	,	PUNCT
ftr-429	658	25	and	and	CCONJ
ftr-429	658	26	that	that	SCONJ
ftr-429	658	27	deductions	deduction	NOUN
ftr-429	658	28	are	be	AUX
ftr-429	658	29	limited	limit	VERB
ftr-429	658	30	to	to	ADP
ftr-429	658	31	the	the	DET
ftr-429	658	32	properly	properly	ADV
ftr-429	658	33	allocable	allocable	ADJ
ftr-429	658	34	portion	portion	NOUN
ftr-429	658	35	of	of	ADP
ftr-429	658	36	the	the	DET
ftr-429	658	37	contributions	contribution	NOUN
ftr-429	658	38	to	to	ADP
ftr-429	658	39	the	the	DET
ftr-429	658	40	fund	fund	NOUN
ftr-429	658	41	which	which	PRON
ftr-429	658	42	constitute	constitute	VERB
ftr-429	658	43	deductible	deductible	ADJ
ftr-429	658	44	liabilities	liability	NOUN
ftr-429	658	45	.	.	PUNCT
ftr-429	659	1	in	in	ADP
ftr-429	659	2	addition	addition	NOUN
ftr-429	659	3	,	,	PUNCT
ftr-429	659	4	because	because	SCONJ
ftr-429	659	5	the	the	DET
ftr-429	659	6	bankruptcy	bankruptcy	NOUN
ftr-429	659	7	court	court	NOUN
ftr-429	659	8	would	would	AUX
ftr-429	659	9	not	not	PART
ftr-429	659	10	permit	permit	VERB
ftr-429	659	11	any	any	DET
ftr-429	659	12	fund	fund	NOUN
ftr-429	659	13	transfers	transfer	NOUN
ftr-429	659	14	unless	unless	SCONJ
ftr-429	659	15	all	all	DET
ftr-429	659	16	similarlysituated	similarlysituate	VERB
ftr-429	659	17	creditors	creditor	NOUN
ftr-429	659	18	are	be	AUX
ftr-429	659	19	treated	treat	VERB
ftr-429	659	20	the	the	DET
ftr-429	659	21	same	same	ADJ
ftr-429	659	22	way	way	NOUN
ftr-429	659	23	,	,	PUNCT
ftr-429	659	24	the	the	DET
ftr-429	659	25	rules	rule	NOUN
ftr-429	659	26	for	for	ADP
ftr-429	659	27	funding	fund	VERB
ftr-429	659	28	a	a	DET
ftr-429	659	29	qsf	qsf	NOUN
ftr-429	659	30	should	should	AUX
ftr-429	659	31	follow	follow	VERB
ftr-429	659	32	the	the	DET
ftr-429	659	33	bankruptcy	bankruptcy	NOUN
ftr-429	659	34	rules	rule	NOUN
ftr-429	659	35	requiring	require	VERB
ftr-429	659	36	equality	equality	NOUN
ftr-429	659	37	of	of	ADP
ftr-429	659	38	treatment	treatment	NOUN
ftr-429	659	39	for	for	ADP
ftr-429	659	40	similar	similar	ADJ
ftr-429	659	41	claims	claim	NOUN
ftr-429	659	42	.	.	PUNCT
ftr-429	660	1	91	91	NUM
ftr-429	660	2	.	.	PUNCT
ftr-429	661	1	§	§	PROPN
ftr-429	661	2	1399	1399	NUM
ftr-429	661	3	.	.	PUNCT
ftr-429	662	1	92	92	NUM
ftr-429	662	2	.	.	PUNCT
ftr-429	662	3	compare	compare	VERB
ftr-429	662	4	§	§	PROPN
ftr-429	662	5	1398(c	1398(c	NUM
ftr-429	662	6	)	)	PUNCT
ftr-429	662	7	(	(	PUNCT
ftr-429	662	8	bankruptcy	bankruptcy	NOUN
ftr-429	662	9	estate	estate	NOUN
ftr-429	662	10	taxed	tax	VERB
ftr-429	662	11	at	at	ADP
ftr-429	662	12	individual	individual	ADJ
ftr-429	662	13	rates	rate	NOUN
ftr-429	662	14	)	)	PUNCT
ftr-429	662	15	;	;	PUNCT
ftr-429	662	16	regs	reg	NOUN
ftr-429	662	17	.	.	PUNCT
ftr-429	663	1	§	§	PROPN
ftr-429	663	2	1.468b2(a	1.468b2(a	NOUN
ftr-429	663	3	)	)	PUNCT
ftr-429	663	4	(	(	PUNCT
ftr-429	663	5	qsf	qsf	NOUN
ftr-429	663	6	taxed	tax	VERB
ftr-429	663	7	at	at	ADP
ftr-429	663	8	rates	rate	NOUN
ftr-429	663	9	under	under	ADP
ftr-429	663	10	§	§	NOUN
ftr-429	663	11	l(e	l(e	NOUN
ftr-429	663	12	)	)	PUNCT
ftr-429	663	13	)	)	PUNCT
ftr-429	663	14	.	.	PUNCT
ftr-429	664	1	2001	2001	NUM
ftr-429	664	2	]	]	PUNCT
ftr-429	664	3	florida	florida	PROPN
ftr-429	664	4	tax	tax	PROPN
ftr-429	664	5	review	review	NOUN
ftr-429	664	6	commentators	commentator	NOUN
ftr-429	664	7	requested	request	VERB
ftr-429	664	8	that	that	SCONJ
ftr-429	664	9	a	a	DET
ftr-429	664	10	qualified	qualified	ADJ
ftr-429	664	11	settlement	settlement	NOUN
ftr-429	664	12	fund	fund	NOUN
ftr-429	664	13	be	be	AUX
ftr-429	664	14	allowed	allow	VERB
ftr-429	664	15	to	to	PART
ftr-429	664	16	deduct	deduct	VERB
ftr-429	664	17	all	all	DET
ftr-429	664	18	expenses	expense	NOUN
ftr-429	664	19	incurred	incur	VERB
ftr-429	664	20	in	in	ADP
ftr-429	664	21	operating	operate	VERB
ftr-429	664	22	a	a	DET
ftr-429	664	23	trade	trade	NOUN
ftr-429	664	24	or	or	CCONJ
ftr-429	664	25	business	business	NOUN
ftr-429	664	26	,	,	PUNCT
ftr-429	664	27	including	include	VERB
ftr-429	664	28	its	its	PRON
ftr-429	664	29	distributive	distributive	ADJ
ftr-429	664	30	share	share	NOUN
ftr-429	664	31	of	of	ADP
ftr-429	664	32	partnership	partnership	NOUN
ftr-429	664	33	expenses	expense	NOUN
ftr-429	664	34	.	.	PUNCT
ftr-429	665	1	the	the	DET
ftr-429	665	2	service	service	NOUN
ftr-429	665	3	and	and	CCONJ
ftr-429	665	4	the	the	DET
ftr-429	665	5	treasury	treasury	PROPN
ftr-429	665	6	department	department	PROPN
ftr-429	665	7	believe	believe	VERB
ftr-429	665	8	that	that	SCONJ
ftr-429	665	9	the	the	DET
ftr-429	665	10	operation	operation	NOUN
ftr-429	665	11	of	of	ADP
ftr-429	665	12	a	a	DET
ftr-429	665	13	trade	trade	NOUN
ftr-429	665	14	or	or	CCONJ
ftr-429	665	15	business	business	NOUN
ftr-429	665	16	is	be	AUX
ftr-429	665	17	inconsistent	inconsistent	ADJ
ftr-429	665	18	with	with	ADP
ftr-429	665	19	the	the	DET
ftr-429	665	20	general	general	ADJ
ftr-429	665	21	nature	nature	NOUN
ftr-429	665	22	of	of	ADP
ftr-429	665	23	a	a	DET
ftr-429	665	24	qualified	qualified	ADJ
ftr-429	665	25	settlement	settlement	NOUN
ftr-429	665	26	fund	fund	NOUN
ftr-429	665	27	.	.	PUNCT
ftr-429	666	1	therefore	therefore	ADV
ftr-429	666	2	,	,	PUNCT
ftr-429	666	3	the	the	DET
ftr-429	666	4	final	final	ADJ
ftr-429	666	5	regulations	regulation	NOUN
ftr-429	666	6	do	do	AUX
ftr-429	666	7	not	not	PART
ftr-429	666	8	adopt	adopt	VERB
ftr-429	666	9	the	the	DET
ftr-429	666	10	suggested	suggest	VERB
ftr-429	666	11	modification	modification	NOUN
ftr-429	666	12	.	.	PUNCT
ftr-429	667	1	93	93	NUM
ftr-429	667	2	the	the	DET
ftr-429	667	3	regulations	regulation	NOUN
ftr-429	667	4	could	could	AUX
ftr-429	667	5	easily	easily	ADV
ftr-429	667	6	protect	protect	VERB
ftr-429	667	7	against	against	ADP
ftr-429	667	8	abuse	abuse	NOUN
ftr-429	667	9	by	by	ADP
ftr-429	667	10	limiting	limit	VERB
ftr-429	667	11	the	the	DET
ftr-429	667	12	use	use	NOUN
ftr-429	667	13	of	of	ADP
ftr-429	667	14	the	the	DET
ftr-429	667	15	qsf	qsf	NOUN
ftr-429	667	16	to	to	PART
ftr-429	667	17	specially	specially	ADV
ftr-429	667	18	created	create	VERB
ftr-429	667	19	and	and	CCONJ
ftr-429	667	20	segregated	segregated	ADJ
ftr-429	667	21	trusts	trust	NOUN
ftr-429	667	22	approved	approve	VERB
ftr-429	667	23	by	by	ADP
ftr-429	667	24	the	the	DET
ftr-429	667	25	bankruptcy	bankruptcy	NOUN
ftr-429	667	26	court	court	NOUN
ftr-429	667	27	,	,	PUNCT
ftr-429	667	28	established	establish	VERB
ftr-429	667	29	to	to	PART
ftr-429	667	30	set	set	VERB
ftr-429	667	31	aside	aside	ADP
ftr-429	667	32	excess	excess	ADJ
ftr-429	667	33	funds	fund	NOUN
ftr-429	667	34	earmarked	earmark	VERB
ftr-429	667	35	for	for	ADP
ftr-429	667	36	payment	payment	NOUN
ftr-429	667	37	of	of	ADP
ftr-429	667	38	claims	claim	NOUN
ftr-429	667	39	upon	upon	SCONJ
ftr-429	667	40	plan	plan	NOUN
ftr-429	667	41	confirmation	confirmation	NOUN
ftr-429	667	42	.	.	PUNCT
ftr-429	668	1	thus	thus	ADV
ftr-429	668	2	,	,	PUNCT
ftr-429	668	3	the	the	DET
ftr-429	668	4	treasury	treasury	NOUN
ftr-429	668	5	has	have	AUX
ftr-429	668	6	failed	fail	VERB
ftr-429	668	7	to	to	PART
ftr-429	668	8	articulate	articulate	VERB
ftr-429	668	9	a	a	DET
ftr-429	668	10	meaningful	meaningful	ADJ
ftr-429	668	11	reason	reason	NOUN
ftr-429	668	12	for	for	ADP
ftr-429	668	13	precluding	preclude	VERB
ftr-429	668	14	bankruptcy	bankruptcy	NOUN
ftr-429	668	15	debtors	debtor	NOUN
ftr-429	668	16	from	from	ADP
ftr-429	668	17	using	use	VERB
ftr-429	668	18	qsfs	qsfs	PROPN
ftr-429	668	19	to	to	PART
ftr-429	668	20	resolve	resolve	VERB
ftr-429	668	21	and	and	CCONJ
ftr-429	668	22	satisfy	satisfy	VERB
ftr-429	668	23	general	general	ADJ
ftr-429	668	24	bankruptcy	bankruptcy	NOUN
ftr-429	668	25	claims	claim	NOUN
ftr-429	668	26	during	during	ADP
ftr-429	668	27	the	the	DET
ftr-429	668	28	period	period	NOUN
ftr-429	668	29	that	that	PRON
ftr-429	668	30	claim	claim	VERB
ftr-429	668	31	payments	payment	NOUN
ftr-429	668	32	are	be	AUX
ftr-429	668	33	prohibited	prohibit	VERB
ftr-429	668	34	by	by	ADP
ftr-429	668	35	the	the	DET
ftr-429	668	36	bankruptcy	bankruptcy	NOUN
ftr-429	668	37	laws	law	NOUN
ftr-429	668	38	.	.	PUNCT
ftr-429	669	1	6	6	X
ftr-429	669	2	.	.	X
ftr-429	669	3	section	section	NOUN
ftr-429	669	4	468b	468b	NUM
ftr-429	669	5	funds	fund	NOUN
ftr-429	669	6	were	be	AUX
ftr-429	669	7	not	not	PART
ftr-429	669	8	designed	design	VERB
ftr-429	669	9	to	to	PART
ftr-429	669	10	benefit	benefit	VERB
ftr-429	669	11	cash	cash	NOUN
ftr-429	669	12	method	method	NOUN
ftr-429	669	13	taxpayers.-another	taxpayers.-another	DET
ftr-429	669	14	major	major	ADJ
ftr-429	669	15	question	question	NOUN
ftr-429	669	16	is	be	AUX
ftr-429	669	17	whether	whether	SCONJ
ftr-429	669	18	the	the	DET
ftr-429	669	19	qsf	qsf	NOUN
ftr-429	669	20	regulations	regulation	NOUN
ftr-429	669	21	allow	allow	VERB
ftr-429	669	22	a	a	DET
ftr-429	669	23	deduction	deduction	NOUN
ftr-429	669	24	for	for	ADP
ftr-429	669	25	cash	cash	NOUN
ftr-429	669	26	method	method	NOUN
ftr-429	669	27	taxpayers	taxpayer	NOUN
ftr-429	669	28	who	who	PRON
ftr-429	669	29	make	make	VERB
ftr-429	669	30	payments	payment	NOUN
ftr-429	669	31	to	to	ADP
ftr-429	669	32	a	a	DET
ftr-429	669	33	qsf	qsf	NOUN
ftr-429	669	34	.	.	PUNCT
ftr-429	670	1	because	because	SCONJ
ftr-429	670	2	qsfs	qsfs	PROPN
ftr-429	670	3	arose	arise	VERB
ftr-429	670	4	out	out	ADP
ftr-429	670	5	of	of	ADP
ftr-429	670	6	an	an	DET
ftr-429	670	7	attempt	attempt	NOUN
ftr-429	670	8	to	to	PART
ftr-429	670	9	mitigate	mitigate	VERB
ftr-429	670	10	the	the	DET
ftr-429	670	11	harshness	harshness	NOUN
ftr-429	670	12	on	on	ADP
ftr-429	670	13	accrual	accrual	ADJ
ftr-429	670	14	method	method	NOUN
ftr-429	670	15	taxpayers	taxpayer	NOUN
ftr-429	670	16	of	of	ADP
ftr-429	670	17	the	the	DET
ftr-429	670	18	"	"	PUNCT
ftr-429	670	19	economic	economic	ADJ
ftr-429	670	20	performance	performance	NOUN
ftr-429	670	21	"	"	PUNCT
ftr-429	670	22	requirements	requirement	NOUN
ftr-429	670	23	in	in	ADP
ftr-429	670	24	section	section	NOUN
ftr-429	670	25	461(h	461(h	PROPN
ftr-429	670	26	)	)	PUNCT
ftr-429	670	27	,	,	PUNCT
ftr-429	670	28	the	the	DET
ftr-429	670	29	benefit	benefit	NOUN
ftr-429	670	30	of	of	ADP
ftr-429	670	31	a	a	DET
ftr-429	670	32	qsf	qsf	NOUN
ftr-429	670	33	is	be	AUX
ftr-429	670	34	simply	simply	ADV
ftr-429	670	35	that	that	SCONJ
ftr-429	670	36	the	the	DET
ftr-429	670	37	payments	payment	NOUN
ftr-429	670	38	to	to	ADP
ftr-429	670	39	the	the	DET
ftr-429	670	40	fund	fund	NOUN
ftr-429	670	41	constitute	constitute	VERB
ftr-429	670	42	"	"	PUNCT
ftr-429	670	43	economic	economic	ADJ
ftr-429	670	44	performance	performance	NOUN
ftr-429	670	45	"	"	PUNCT
ftr-429	670	46	within	within	ADP
ftr-429	670	47	the	the	DET
ftr-429	670	48	meaning	meaning	NOUN
ftr-429	670	49	of	of	ADP
ftr-429	670	50	section	section	NOUN
ftr-429	670	51	461	461	NUM
ftr-429	670	52	(	(	PUNCT
ftr-429	670	53	h).94	h).94	NOUN
ftr-429	670	54	accrual	accrual	ADJ
ftr-429	670	55	method	method	NOUN
ftr-429	670	56	taxpayers	taxpayer	NOUN
ftr-429	670	57	can	can	AUX
ftr-429	670	58	thus	thus	ADV
ftr-429	670	59	deduct	deduct	VERB
ftr-429	670	60	payments	payment	NOUN
ftr-429	670	61	to	to	ADP
ftr-429	670	62	a	a	DET
ftr-429	670	63	qsf	qsf	NOUN
ftr-429	670	64	if	if	SCONJ
ftr-429	670	65	the	the	DET
ftr-429	670	66	"	"	PUNCT
ftr-429	670	67	all	all	DET
ftr-429	670	68	events	event	NOUN
ftr-429	670	69	test	test	NOUN
ftr-429	670	70	"	"	PUNCT
ftr-429	670	71	is	be	AUX
ftr-429	670	72	otherwise	otherwise	ADV
ftr-429	670	73	met	meet	VERB
ftr-429	670	74	at	at	ADP
ftr-429	670	75	the	the	DET
ftr-429	670	76	time	time	NOUN
ftr-429	670	77	of	of	ADP
ftr-429	670	78	payment,9	payment,9	NOUN
ftr-429	670	79	"	"	PUNCT
ftr-429	670	80	so	so	ADV
ftr-429	670	81	long	long	ADV
ftr-429	670	82	as	as	SCONJ
ftr-429	670	83	the	the	DET
ftr-429	670	84	qsf	qsf	NOUN
ftr-429	670	85	is	be	AUX
ftr-429	670	86	properly	properly	ADV
ftr-429	670	87	established.96	established.96	PROPN
ftr-429	670	88	however	however	ADV
ftr-429	670	89	,	,	PUNCT
ftr-429	670	90	both	both	CCONJ
ftr-429	670	91	the	the	DET
ftr-429	670	92	"	"	PUNCT
ftr-429	670	93	all	all	DET
ftr-429	670	94	events	event	NOUN
ftr-429	670	95	test	test	NOUN
ftr-429	670	96	"	"	PUNCT
ftr-429	670	97	and	and	CCONJ
ftr-429	670	98	the	the	DET
ftr-429	670	99	"	"	PUNCT
ftr-429	670	100	economic	economic	ADJ
ftr-429	670	101	performance	performance	NOUN
ftr-429	670	102	test	test	NOUN
ftr-429	670	103	"	"	PUNCT
ftr-429	670	104	are	be	AUX
ftr-429	670	105	irrelevant	irrelevant	ADJ
ftr-429	670	106	to	to	ADP
ftr-429	670	107	the	the	DET
ftr-429	670	108	cash	cash	NOUN
ftr-429	670	109	method	method	NOUN
ftr-429	670	110	taxpayer	taxpayer	NOUN
ftr-429	670	111	.	.	PUNCT
ftr-429	671	1	97	97	NUM
ftr-429	672	1	although	although	SCONJ
ftr-429	672	2	the	the	DET
ftr-429	672	3	"	"	PUNCT
ftr-429	672	4	economic	economic	ADJ
ftr-429	672	5	93	93	NUM
ftr-429	672	6	.	.	PUNCT
ftr-429	672	7	preamble	preamble	VERB
ftr-429	672	8	to	to	ADP
ftr-429	672	9	regs	reg	NOUN
ftr-429	672	10	.	.	PUNCT
ftr-429	673	1	§	§	PROPN
ftr-429	673	2	1.468b-1	1.468b-1	NUM
ftr-429	673	3	qualified	qualified	ADJ
ftr-429	673	4	settlement	settlement	NOUN
ftr-429	673	5	funds	fund	NOUN
ftr-429	673	6	,	,	PUNCT
ftr-429	673	7	public	public	ADJ
ftr-429	673	8	comments	comment	NOUN
ftr-429	673	9	,	,	PUNCT
ftr-429	673	10	t.d	t.d	PROPN
ftr-429	673	11	.	.	PROPN
ftr-429	673	12	8459	8459	NUM
ftr-429	673	13	,	,	PUNCT
ftr-429	673	14	57	57	NUM
ftr-429	673	15	f.	f.	PROPN
ftr-429	673	16	r.	r.	PROPN
ftr-429	673	17	60983	60983	NUM
ftr-429	673	18	(	(	PUNCT
ftr-429	673	19	12/18/92	12/18/92	NUM
ftr-429	673	20	)	)	PUNCT
ftr-429	673	21	.	.	PUNCT
ftr-429	674	1	94	94	NUM
ftr-429	674	2	.	.	PUNCT
ftr-429	674	3	regs	regs	PROPN
ftr-429	674	4	.	.	PUNCT
ftr-429	675	1	§	§	PROPN
ftr-429	675	2	1.468b-3(c	1.468b-3(c	PROPN
ftr-429	675	3	)	)	PUNCT
ftr-429	675	4	.	.	PUNCT
ftr-429	676	1	95	95	NUM
ftr-429	676	2	.	.	PUNCT
ftr-429	677	1	see	see	VERB
ftr-429	677	2	regs	reg	NOUN
ftr-429	677	3	.	.	PUNCT
ftr-429	678	1	§	§	PROPN
ftr-429	678	2	1.461	1.461	NUM
ftr-429	678	3	-	-	SYM
ftr-429	678	4	1(a)(2	1(a)(2	NUM
ftr-429	678	5	)	)	PUNCT
ftr-429	678	6	(	(	PUNCT
ftr-429	678	7	stating	state	VERB
ftr-429	678	8	traditional	traditional	ADJ
ftr-429	678	9	rule	rule	NOUN
ftr-429	678	10	allowing	allow	VERB
ftr-429	678	11	deduction	deduction	NOUN
ftr-429	678	12	by	by	ADP
ftr-429	678	13	accrual	accrual	ADJ
ftr-429	678	14	method	method	NOUN
ftr-429	678	15	taxpayer	taxpayer	NOUN
ftr-429	678	16	when	when	SCONJ
ftr-429	678	17	"	"	PUNCT
ftr-429	678	18	all	all	DET
ftr-429	678	19	events	event	NOUN
ftr-429	678	20	"	"	PUNCT
ftr-429	678	21	test	test	NOUN
ftr-429	678	22	is	be	AUX
ftr-429	678	23	met	meet	VERB
ftr-429	678	24	)	)	PUNCT
ftr-429	678	25	.	.	PUNCT
ftr-429	679	1	96	96	NUM
ftr-429	679	2	.	.	PUNCT
ftr-429	680	1	a	a	DET
ftr-429	680	2	transfer	transfer	NOUN
ftr-429	680	3	to	to	ADP
ftr-429	680	4	a	a	DET
ftr-429	680	5	qsf	qsf	NOUN
ftr-429	680	6	does	do	AUX
ftr-429	680	7	not	not	PART
ftr-429	680	8	constitute	constitute	VERB
ftr-429	680	9	"	"	PUNCT
ftr-429	680	10	economic	economic	ADJ
ftr-429	680	11	performance	performance	NOUN
ftr-429	680	12	"	"	PUNCT
ftr-429	680	13	if	if	SCONJ
ftr-429	680	14	the	the	DET
ftr-429	680	15	transferor	transferor	NOUN
ftr-429	680	16	has	have	VERB
ftr-429	680	17	an	an	DET
ftr-429	680	18	unrestricted	unrestricted	ADJ
ftr-429	680	19	right	right	NOUN
ftr-429	680	20	to	to	PART
ftr-429	680	21	obtain	obtain	VERB
ftr-429	680	22	a	a	DET
ftr-429	680	23	refund	refund	NOUN
ftr-429	680	24	of	of	ADP
ftr-429	680	25	the	the	DET
ftr-429	680	26	funds	fund	NOUN
ftr-429	680	27	transferred	transfer	VERB
ftr-429	680	28	.	.	PUNCT
ftr-429	681	1	the	the	DET
ftr-429	681	2	treasury	treasury	PROPN
ftr-429	681	3	regulations	regulation	NOUN
ftr-429	681	4	provide	provide	VERB
ftr-429	681	5	that	that	SCONJ
ftr-429	681	6	qualified	qualified	ADJ
ftr-429	681	7	transfers	transfer	NOUN
ftr-429	681	8	to	to	ADP
ftr-429	681	9	a	a	DET
ftr-429	681	10	qsf	qsf	NOUN
ftr-429	681	11	constitute	constitute	NOUN
ftr-429	681	12	"	"	PUNCT
ftr-429	681	13	economic	economic	ADJ
ftr-429	681	14	performance	performance	NOUN
ftr-429	681	15	"	"	PUNCT
ftr-429	681	16	within	within	ADP
ftr-429	681	17	the	the	DET
ftr-429	681	18	meaning	meaning	NOUN
ftr-429	681	19	of	of	ADP
ftr-429	681	20	§	§	PROPN
ftr-429	681	21	461(h	461(h	PROPN
ftr-429	681	22	)	)	PUNCT
ftr-429	681	23	unless	unless	SCONJ
ftr-429	681	24	:	:	PUNCT
ftr-429	681	25	(	(	PUNCT
ftr-429	681	26	1	1	X
ftr-429	681	27	)	)	PUNCT
ftr-429	681	28	the	the	DET
ftr-429	681	29	transferor	transferor	NOUN
ftr-429	681	30	has	have	VERB
ftr-429	681	31	an	an	DET
ftr-429	681	32	unrestricted	unrestricted	ADJ
ftr-429	681	33	right	right	NOUN
ftr-429	681	34	to	to	PART
ftr-429	681	35	obtain	obtain	VERB
ftr-429	681	36	a	a	DET
ftr-429	681	37	refund	refund	NOUN
ftr-429	681	38	without	without	ADP
ftr-429	681	39	the	the	DET
ftr-429	681	40	agreement	agreement	NOUN
ftr-429	681	41	of	of	ADP
ftr-429	681	42	an	an	DET
ftr-429	681	43	independent	independent	ADJ
ftr-429	681	44	or	or	CCONJ
ftr-429	681	45	adverse	adverse	ADJ
ftr-429	681	46	party	party	NOUN
ftr-429	681	47	(	(	PUNCT
ftr-429	681	48	including	include	VERB
ftr-429	681	49	a	a	DET
ftr-429	681	50	court	court	NOUN
ftr-429	681	51	)	)	PUNCT
ftr-429	681	52	,	,	PUNCT
ftr-429	681	53	or	or	CCONJ
ftr-429	681	54	(	(	PUNCT
ftr-429	681	55	2	2	X
ftr-429	681	56	)	)	PUNCT
ftr-429	681	57	the	the	DET
ftr-429	681	58	refund	refund	NOUN
ftr-429	681	59	right	right	NOUN
ftr-429	681	60	is	be	AUX
ftr-429	681	61	based	base	VERB
ftr-429	681	62	on	on	ADP
ftr-429	681	63	an	an	DET
ftr-429	681	64	event	event	NOUN
ftr-429	681	65	that	that	PRON
ftr-429	681	66	is	be	AUX
ftr-429	681	67	certain	certain	ADJ
ftr-429	681	68	to	to	PART
ftr-429	681	69	occur	occur	VERB
ftr-429	681	70	.	.	PUNCT
ftr-429	682	1	see	see	VERB
ftr-429	682	2	regs	reg	NOUN
ftr-429	682	3	.	.	PUNCT
ftr-429	683	1	§	§	PROPN
ftr-429	683	2	1.468b-3(c)(2)(a	1.468b-3(c)(2)(a	NUM
ftr-429	683	3	)	)	PUNCT
ftr-429	683	4	and	and	CCONJ
ftr-429	683	5	(	(	PUNCT
ftr-429	683	6	b	b	NOUN
ftr-429	683	7	)	)	PUNCT
ftr-429	683	8	.	.	PUNCT
ftr-429	684	1	a	a	DET
ftr-429	684	2	properly	properly	ADV
ftr-429	684	3	created	create	VERB
ftr-429	684	4	qsf	qsf	NOUN
ftr-429	684	5	will	will	AUX
ftr-429	684	6	provide	provide	VERB
ftr-429	684	7	for	for	ADP
ftr-429	684	8	the	the	DET
ftr-429	684	9	return	return	NOUN
ftr-429	684	10	of	of	ADP
ftr-429	684	11	the	the	DET
ftr-429	684	12	funds	fund	NOUN
ftr-429	684	13	to	to	ADP
ftr-429	684	14	the	the	DET
ftr-429	684	15	transferor	transferor	NOUN
ftr-429	684	16	only	only	ADV
ftr-429	684	17	on	on	ADP
ftr-429	684	18	the	the	DET
ftr-429	684	19	resolution	resolution	NOUN
ftr-429	684	20	of	of	ADP
ftr-429	684	21	the	the	DET
ftr-429	684	22	contest	contest	NOUN
ftr-429	684	23	.	.	PUNCT
ftr-429	685	1	97	97	NUM
ftr-429	685	2	.	.	PUNCT
ftr-429	685	3	section	section	NOUN
ftr-429	685	4	461	461	NUM
ftr-429	685	5	(	(	PUNCT
ftr-429	685	6	h)(1	h)(1	X
ftr-429	685	7	)	)	PUNCT
ftr-429	685	8	provides	provide	VERB
ftr-429	685	9	that	that	SCONJ
ftr-429	685	10	"	"	PUNCT
ftr-429	685	11	all	all	DET
ftr-429	685	12	events	event	NOUN
ftr-429	685	13	"	"	PUNCT
ftr-429	685	14	test	test	NOUN
ftr-429	685	15	not	not	PART
ftr-429	685	16	treated	treat	VERB
ftr-429	685	17	as	as	ADP
ftr-429	685	18	met	meet	VERB
ftr-429	685	19	until	until	SCONJ
ftr-429	685	20	"	"	PUNCT
ftr-429	685	21	economic	economic	ADJ
ftr-429	685	22	performance	performance	NOUN
ftr-429	685	23	"	"	PUNCT
ftr-429	685	24	occurs	occur	VERB
ftr-429	685	25	.	.	PUNCT
ftr-429	686	1	the	the	DET
ftr-429	686	2	"	"	PUNCT
ftr-429	686	3	all	all	DET
ftr-429	686	4	events	event	NOUN
ftr-429	686	5	"	"	PUNCT
ftr-429	686	6	test	test	NOUN
ftr-429	686	7	applies	apply	VERB
ftr-429	686	8	only	only	ADV
ftr-429	686	9	under	under	ADP
ftr-429	686	10	the	the	DET
ftr-429	686	11	accrual	accrual	ADJ
ftr-429	686	12	and	and	CCONJ
ftr-429	686	13	not	not	PART
ftr-429	686	14	the	the	DET
ftr-429	686	15	cash	cash	NOUN
ftr-429	686	16	method	method	NOUN
ftr-429	686	17	.	.	PUNCT
ftr-429	687	1	compare	compare	VERB
ftr-429	687	2	regs	reg	NOUN
ftr-429	687	3	.	.	PUNCT
ftr-429	688	1	§	§	PROPN
ftr-429	688	2	1.461	1.461	NUM
ftr-429	688	3	-	-	SYM
ftr-429	688	4	1(a)(1	1(a)(1	NUM
ftr-429	688	5	)	)	PUNCT
ftr-429	688	6	(	(	PUNCT
ftr-429	688	7	cash	cash	NOUN
ftr-429	688	8	method	method	NOUN
ftr-429	688	9	deductions	deduction	NOUN
ftr-429	688	10	allowed	allow	VERB
ftr-429	688	11	upon	upon	SCONJ
ftr-429	688	12	payment	payment	NOUN
ftr-429	688	13	)	)	PUNCT
ftr-429	688	14	,	,	PUNCT
ftr-429	688	15	regs	reg	NOUN
ftr-429	688	16	.	.	PUNCT
ftr-429	689	1	§	§	PROPN
ftr-429	689	2	1.461	1.461	NUM
ftr-429	689	3	-	-	SYM
ftr-429	689	4	1(a)(2	1(a)(2	NUM
ftr-429	689	5	)	)	PUNCT
ftr-429	689	6	(	(	PUNCT
ftr-429	689	7	accrual	accrual	ADJ
ftr-429	689	8	method	method	NOUN
ftr-429	689	9	deductions	deduction	NOUN
ftr-429	689	10	allowed	allow	VERB
ftr-429	689	11	when	when	SCONJ
ftr-429	689	12	"	"	PUNCT
ftr-429	689	13	all	all	DET
ftr-429	689	14	events	event	NOUN
ftr-429	689	15	"	"	PUNCT
ftr-429	689	16	test	test	NOUN
ftr-429	689	17	met	meet	VERB
ftr-429	689	18	)	)	PUNCT
ftr-429	689	19	.	.	PUNCT
ftr-429	690	1	thus	thus	ADV
ftr-429	690	2	,	,	PUNCT
ftr-429	690	3	economic	economic	ADJ
ftr-429	690	4	performance	performance	NOUN
ftr-429	690	5	is	be	AUX
ftr-429	690	6	irrelevant	irrelevant	ADJ
ftr-429	690	7	to	to	ADP
ftr-429	690	8	a	a	DET
ftr-429	690	9	cash	cash	NOUN
ftr-429	690	10	method	method	NOUN
ftr-429	690	11	taxpayer	taxpayer	NOUN
ftr-429	690	12	.	.	PUNCT
ftr-429	691	1	[	[	X
ftr-429	691	2	vol	vol	NOUN
ftr-429	691	3	.	.	PUNCT
ftr-429	691	4	5:3	5:3	NUM
ftr-429	691	5	avoiding	avoid	VERB
ftr-429	691	6	phantom	phantom	ADJ
ftr-429	691	7	income	income	NOUN
ftr-429	691	8	in	in	ADP
ftr-429	691	9	bankruptcy	bankruptcy	NOUN
ftr-429	691	10	performance	performance	NOUN
ftr-429	691	11	'	'	PART
ftr-429	691	12	requirements	requirement	NOUN
ftr-429	691	13	have	have	VERB
ftr-429	691	14	the	the	DET
ftr-429	691	15	effect	effect	NOUN
ftr-429	691	16	of	of	ADP
ftr-429	691	17	putting	put	VERB
ftr-429	691	18	an	an	DET
ftr-429	691	19	accrual	accrual	ADJ
ftr-429	691	20	method	method	NOUN
ftr-429	691	21	taxpayer	taxpayer	NOUN
ftr-429	691	22	on	on	ADP
ftr-429	691	23	the	the	DET
ftr-429	691	24	cash	cash	NOUN
ftr-429	691	25	method	method	NOUN
ftr-429	691	26	for	for	ADP
ftr-429	691	27	purposes	purpose	NOUN
ftr-429	691	28	of	of	ADP
ftr-429	691	29	the	the	DET
ftr-429	691	30	enumerated	enumerate	VERB
ftr-429	691	31	liabilities	liability	NOUN
ftr-429	691	32	,	,	PUNCT
ftr-429	691	33	the	the	DET
ftr-429	691	34	qsf	qsf	NOUN
ftr-429	691	35	regulations	regulation	NOUN
ftr-429	691	36	by	by	ADP
ftr-429	691	37	their	their	PRON
ftr-429	691	38	own	own	ADJ
ftr-429	691	39	terms	term	NOUN
ftr-429	691	40	do	do	VERB
ftr-429	691	41	no	no	PRON
ftr-429	691	42	more	more	ADJ
ftr-429	691	43	than	than	SCONJ
ftr-429	691	44	to	to	PART
ftr-429	691	45	put	put	VERB
ftr-429	691	46	the	the	DET
ftr-429	691	47	accrual	accrual	ADJ
ftr-429	691	48	method	method	NOUN
ftr-429	691	49	taxpayer	taxpayer	NOUN
ftr-429	691	50	back	back	ADV
ftr-429	691	51	on	on	ADP
ftr-429	691	52	the	the	DET
ftr-429	691	53	regular	regular	ADJ
ftr-429	691	54	accrual	accrual	ADJ
ftr-429	691	55	method	method	NOUN
ftr-429	691	56	in	in	ADP
ftr-429	691	57	connection	connection	NOUN
ftr-429	691	58	with	with	ADP
ftr-429	691	59	payments	payment	NOUN
ftr-429	691	60	to	to	ADP
ftr-429	691	61	a	a	DET
ftr-429	691	62	qsf	qsf	NOUN
ftr-429	691	63	.	.	PUNCT
ftr-429	692	1	this	this	PRON
ftr-429	692	2	is	be	AUX
ftr-429	692	3	no	no	DET
ftr-429	692	4	help	help	NOUN
ftr-429	692	5	to	to	ADP
ftr-429	692	6	a	a	DET
ftr-429	692	7	cash	cash	NOUN
ftr-429	692	8	method	method	NOUN
ftr-429	692	9	taxpayer	taxpayer	NOUN
ftr-429	692	10	.	.	PUNCT
ftr-429	693	1	the	the	DET
ftr-429	693	2	only	only	ADJ
ftr-429	693	3	authority	authority	NOUN
ftr-429	693	4	concerning	concern	VERB
ftr-429	693	5	the	the	DET
ftr-429	693	6	effect	effect	NOUN
ftr-429	693	7	of	of	ADP
ftr-429	693	8	the	the	DET
ftr-429	693	9	qsf	qsf	NOUN
ftr-429	693	10	regulations	regulation	NOUN
ftr-429	693	11	on	on	ADP
ftr-429	693	12	cash	cash	NOUN
ftr-429	693	13	method	method	NOUN
ftr-429	693	14	taxpayers	taxpayer	NOUN
ftr-429	693	15	is	be	AUX
ftr-429	693	16	contained	contain	VERB
ftr-429	693	17	in	in	ADP
ftr-429	693	18	an	an	DET
ftr-429	693	19	example	example	NOUN
ftr-429	693	20	in	in	ADP
ftr-429	693	21	treasury	treasury	PROPN
ftr-429	693	22	regulations	regulation	NOUN
ftr-429	693	23	section	section	NOUN
ftr-429	693	24	1.468b-3(g	1.468b-3(g	PROPN
ftr-429	693	25	)	)	PUNCT
ftr-429	693	26	.	.	PUNCT
ftr-429	694	1	in	in	ADP
ftr-429	694	2	the	the	DET
ftr-429	694	3	example	example	NOUN
ftr-429	694	4	,	,	PUNCT
ftr-429	694	5	a	a	DET
ftr-429	694	6	cash	cash	NOUN
ftr-429	694	7	method	method	NOUN
ftr-429	694	8	taxpayer	taxpayer	NOUN
ftr-429	694	9	transfers	transfer	VERB
ftr-429	694	10	$	$	SYM
ftr-429	694	11	1	1	NUM
ftr-429	694	12	million	million	NUM
ftr-429	694	13	to	to	ADP
ftr-429	694	14	a	a	DET
ftr-429	694	15	qsf	qsf	NOUN
ftr-429	694	16	to	to	PART
ftr-429	694	17	satisfy	satisfy	VERB
ftr-429	694	18	securities	security	NOUN
ftr-429	694	19	law	law	NOUN
ftr-429	694	20	claims	claim	VERB
ftr-429	694	21	.	.	PUNCT
ftr-429	695	1	the	the	DET
ftr-429	695	2	regulation	regulation	NOUN
ftr-429	695	3	recognizes	recognize	VERB
ftr-429	695	4	that	that	SCONJ
ftr-429	695	5	the	the	DET
ftr-429	695	6	"	"	PUNCT
ftr-429	695	7	economic	economic	ADJ
ftr-429	695	8	performance	performance	NOUN
ftr-429	695	9	"	"	PUNCT
ftr-429	695	10	rules	rule	NOUN
ftr-429	695	11	do	do	AUX
ftr-429	695	12	not	not	PART
ftr-429	695	13	apply	apply	VERB
ftr-429	695	14	to	to	ADP
ftr-429	695	15	the	the	DET
ftr-429	695	16	cash	cash	NOUN
ftr-429	695	17	method	method	NOUN
ftr-429	695	18	taxpayer	taxpayer	NOUN
ftr-429	695	19	.	.	PUNCT
ftr-429	696	1	"	"	PUNCT
ftr-429	696	2	therefore	therefore	ADV
ftr-429	696	3	,	,	PUNCT
ftr-429	696	4	whether	whether	SCONJ
ftr-429	696	5	,	,	PUNCT
ftr-429	696	6	when	when	SCONJ
ftr-429	696	7	and	and	CCONJ
ftr-429	696	8	to	to	ADP
ftr-429	696	9	what	what	DET
ftr-429	696	10	extent	extent	NOUN
ftr-429	696	11	individual	individual	NOUN
ftr-429	696	12	a	a	PRON
ftr-429	697	1	[	[	X
ftr-429	697	2	the	the	DET
ftr-429	697	3	taxpayer	taxpayer	NOUN
ftr-429	697	4	]	]	PUNCT
ftr-429	697	5	can	can	AUX
ftr-429	697	6	deduct	deduct	VERB
ftr-429	697	7	the	the	DET
ftr-429	697	8	transfer	transfer	NOUN
ftr-429	697	9	is	be	AUX
ftr-429	697	10	determined	determine	VERB
ftr-429	697	11	under	under	ADP
ftr-429	697	12	applicable	applicable	ADJ
ftr-429	697	13	provisions	provision	NOUN
ftr-429	697	14	of	of	ADP
ftr-429	697	15	the	the	DET
ftr-429	697	16	internal	internal	ADJ
ftr-429	697	17	revenue	revenue	NOUN
ftr-429	697	18	code	code	NOUN
ftr-429	697	19	,	,	PUNCT
ftr-429	697	20	such	such	ADJ
ftr-429	697	21	as	as	ADP
ftr-429	697	22	sections	section	NOUN
ftr-429	697	23	162	162	NUM
ftr-429	697	24	and	and	CCONJ
ftr-429	697	25	461	461	NUM
ftr-429	697	26	'	'	NUM
ftr-429	697	27	98	98	NUM
ftr-429	697	28	nothing	nothing	PRON
ftr-429	697	29	in	in	ADP
ftr-429	697	30	sections	section	NOUN
ftr-429	697	31	162	162	NUM
ftr-429	697	32	or	or	CCONJ
ftr-429	697	33	461	461	NUM
ftr-429	697	34	provide	provide	VERB
ftr-429	697	35	any	any	DET
ftr-429	697	36	help	help	NOUN
ftr-429	697	37	in	in	ADP
ftr-429	697	38	determining	determine	VERB
ftr-429	697	39	whether	whether	SCONJ
ftr-429	697	40	a	a	DET
ftr-429	697	41	transfer	transfer	NOUN
ftr-429	697	42	to	to	ADP
ftr-429	697	43	a	a	DET
ftr-429	697	44	qsf	qsf	NOUN
ftr-429	697	45	by	by	ADP
ftr-429	697	46	a	a	DET
ftr-429	697	47	tax	tax	NOUN
ftr-429	697	48	method	method	NOUN
ftr-429	697	49	taxpayer	taxpayer	NOUN
ftr-429	697	50	constitutes	constitute	VERB
ftr-429	697	51	a	a	DET
ftr-429	697	52	deductible	deductible	ADJ
ftr-429	697	53	payment	payment	NOUN
ftr-429	697	54	.	.	PUNCT
ftr-429	698	1	the	the	DET
ftr-429	698	2	treasury	treasury	NOUN
ftr-429	698	3	was	be	AUX
ftr-429	698	4	likely	likely	ADV
ftr-429	698	5	incorporating	incorporate	VERB
ftr-429	698	6	the	the	DET
ftr-429	698	7	general	general	ADJ
ftr-429	698	8	rules	rule	NOUN
ftr-429	698	9	governing	govern	VERB
ftr-429	698	10	deductions	deduction	NOUN
ftr-429	698	11	by	by	ADP
ftr-429	698	12	cash	cash	NOUN
ftr-429	698	13	method	method	NOUN
ftr-429	698	14	taxpayers	taxpayer	NOUN
ftr-429	698	15	.	.	PUNCT
ftr-429	699	1	the	the	DET
ftr-429	699	2	general	general	ADJ
ftr-429	699	3	rule	rule	NOUN
ftr-429	699	4	is	be	AUX
ftr-429	699	5	that	that	SCONJ
ftr-429	699	6	cash	cash	NOUN
ftr-429	699	7	method	method	NOUN
ftr-429	699	8	deductions	deduction	NOUN
ftr-429	699	9	are	be	AUX
ftr-429	699	10	only	only	ADV
ftr-429	699	11	allowed	allow	VERB
ftr-429	699	12	when	when	SCONJ
ftr-429	699	13	a	a	DET
ftr-429	699	14	payment	payment	NOUN
ftr-429	699	15	discharging	discharge	VERB
ftr-429	699	16	the	the	DET
ftr-429	699	17	debtor	debtor	NOUN
ftr-429	699	18	's	's	PART
ftr-429	699	19	liability	liability	NOUN
ftr-429	699	20	is	be	AUX
ftr-429	699	21	made	make	VERB
ftr-429	699	22	to	to	ADP
ftr-429	699	23	the	the	DET
ftr-429	699	24	creditor	creditor	NOUN
ftr-429	699	25	,	,	PUNCT
ftr-429	699	26	unless	unless	SCONJ
ftr-429	699	27	an	an	DET
ftr-429	699	28	earlier	early	ADJ
ftr-429	699	29	deduction	deduction	NOUN
ftr-429	699	30	is	be	AUX
ftr-429	699	31	specifically	specifically	ADV
ftr-429	699	32	authorized	authorize	VERB
ftr-429	699	33	by	by	ADP
ftr-429	699	34	statute	statute	NOUN
ftr-429	699	35	or	or	CCONJ
ftr-429	699	36	regulation	regulation	NOUN
ftr-429	699	37	.	.	PUNCT
ftr-429	700	1	in	in	ADP
ftr-429	700	2	sebring	sebring	PROPN
ftr-429	700	3	v.	v.	PROPN
ftr-429	700	4	commissioner,99	commissioner,99	PROPN
ftr-429	700	5	a	a	DET
ftr-429	700	6	cash	cash	NOUN
ftr-429	700	7	method	method	NOUN
ftr-429	700	8	bail	bail	NOUN
ftr-429	700	9	bondsman	bondsman	NOUN
ftr-429	700	10	sought	seek	VERB
ftr-429	700	11	to	to	PART
ftr-429	700	12	deduct	deduct	VERB
ftr-429	700	13	payments	payment	NOUN
ftr-429	700	14	made	make	VERB
ftr-429	700	15	to	to	ADP
ftr-429	700	16	a	a	DET
ftr-429	700	17	fund	fund	NOUN
ftr-429	700	18	to	to	PART
ftr-429	700	19	secure	secure	VERB
ftr-429	700	20	the	the	DET
ftr-429	700	21	bondsman	bondsman	NOUN
ftr-429	700	22	's	's	PART
ftr-429	700	23	obligation	obligation	NOUN
ftr-429	700	24	to	to	PART
ftr-429	700	25	indemnify	indemnify	VERB
ftr-429	700	26	the	the	DET
ftr-429	700	27	surety	surety	NOUN
ftr-429	700	28	on	on	ADP
ftr-429	700	29	the	the	DET
ftr-429	700	30	bail	bail	NOUN
ftr-429	700	31	bonds	bond	NOUN
ftr-429	700	32	issued	issue	VERB
ftr-429	700	33	by	by	ADP
ftr-429	700	34	the	the	DET
ftr-429	700	35	surety	surety	NOUN
ftr-429	700	36	.	.	PUNCT
ftr-429	701	1	the	the	DET
ftr-429	701	2	court	court	NOUN
ftr-429	701	3	held	hold	VERB
ftr-429	701	4	that	that	SCONJ
ftr-429	701	5	the	the	DET
ftr-429	701	6	payments	payment	NOUN
ftr-429	701	7	to	to	ADP
ftr-429	701	8	the	the	DET
ftr-429	701	9	fund	fund	NOUN
ftr-429	701	10	are	be	AUX
ftr-429	701	11	a	a	DET
ftr-429	701	12	reserve	reserve	NOUN
ftr-429	701	13	for	for	ADP
ftr-429	701	14	future	future	ADJ
ftr-429	701	15	liabilities	liability	NOUN
ftr-429	701	16	,	,	PUNCT
ftr-429	701	17	not	not	PART
ftr-429	701	18	payment	payment	NOUN
ftr-429	701	19	of	of	ADP
ftr-429	701	20	a	a	DET
ftr-429	701	21	current	current	ADJ
ftr-429	701	22	liability	liability	NOUN
ftr-429	701	23	,	,	PUNCT
ftr-429	701	24	and	and	CCONJ
ftr-429	701	25	therefore	therefore	ADV
ftr-429	701	26	not	not	PART
ftr-429	701	27	deductible	deductible	ADJ
ftr-429	701	28	.	.	PUNCT
ftr-429	702	1	the	the	DET
ftr-429	702	2	court	court	NOUN
ftr-429	702	3	noted	note	VERB
ftr-429	702	4	that	that	SCONJ
ftr-429	702	5	deductions	deduction	NOUN
ftr-429	702	6	for	for	ADP
ftr-429	702	7	reserves	reserve	NOUN
ftr-429	702	8	are	be	AUX
ftr-429	702	9	only	only	ADV
ftr-429	702	10	allowed	allow	VERB
ftr-429	702	11	when	when	SCONJ
ftr-429	702	12	specifically	specifically	ADV
ftr-429	702	13	permitted	permit	VERB
ftr-429	702	14	by	by	ADP
ftr-429	702	15	statute	statute	PROPN
ftr-429	702	16	,	,	PUNCT
ftr-429	702	17	such	such	ADJ
ftr-429	702	18	as	as	ADP
ftr-429	702	19	deductions	deduction	NOUN
ftr-429	702	20	to	to	ADP
ftr-429	702	21	contested	contest	VERB
ftr-429	702	22	liability	liability	NOUN
ftr-429	702	23	funds	fund	NOUN
ftr-429	702	24	under	under	ADP
ftr-429	702	25	section	section	NOUN
ftr-429	702	26	461(f	461(f	NUM
ftr-429	702	27	)	)	PUNCT
ftr-429	702	28	.	.	PUNCT
ftr-429	703	1	according	accord	VERB
ftr-429	703	2	to	to	ADP
ftr-429	703	3	the	the	DET
ftr-429	703	4	court	court	NOUN
ftr-429	703	5	:	:	PUNCT
ftr-429	703	6	[	[	X
ftr-429	703	7	i]f	i]f	ADP
ftr-429	703	8	payments	payment	NOUN
ftr-429	703	9	to	to	ADP
ftr-429	703	10	reserves	reserve	NOUN
ftr-429	703	11	for	for	ADP
ftr-429	703	12	contested	contest	VERB
ftr-429	703	13	liabilities	liability	NOUN
ftr-429	703	14	are	be	AUX
ftr-429	703	15	deductible	deductible	ADJ
ftr-429	703	16	only	only	ADV
ftr-429	703	17	as	as	SCONJ
ftr-429	703	18	prescribed	prescribe	VERB
ftr-429	703	19	by	by	ADP
ftr-429	703	20	special	special	ADJ
ftr-429	703	21	statutory	statutory	ADJ
ftr-429	703	22	provision	provision	NOUN
ftr-429	703	23	,	,	PUNCT
ftr-429	703	24	it	it	PRON
ftr-429	703	25	would	would	AUX
ftr-429	703	26	seem	seem	VERB
ftr-429	703	27	a	a	DET
ftr-429	703	28	fortiori	fortiori	NOUN
ftr-429	703	29	that	that	PRON
ftr-429	703	30	payments	payment	NOUN
ftr-429	703	31	made	make	VERB
ftr-429	703	32	in	in	ADP
ftr-429	703	33	respect	respect	NOUN
ftr-429	703	34	of	of	ADP
ftr-429	703	35	liabilities	liability	NOUN
ftr-429	703	36	that	that	PRON
ftr-429	703	37	do	do	AUX
ftr-429	703	38	not	not	PART
ftr-429	703	39	exist	exist	VERB
ftr-429	703	40	are	be	AUX
ftr-429	703	41	not	not	PART
ftr-429	703	42	deductible	deductible	ADJ
ftr-429	703	43	.	.	PUNCT
ftr-429	704	1	indeed	indeed	ADV
ftr-429	704	2	,	,	PUNCT
ftr-429	704	3	the	the	DET
ftr-429	704	4	case	case	NOUN
ftr-429	704	5	law	law	NOUN
ftr-429	704	6	has	have	AUX
ftr-429	704	7	long	long	ADV
ftr-429	704	8	followed	follow	VERB
ftr-429	704	9	the	the	DET
ftr-429	704	10	principle	principle	NOUN
ftr-429	704	11	that	that	SCONJ
ftr-429	704	12	a	a	DET
ftr-429	704	13	contribution	contribution	NOUN
ftr-429	704	14	to	to	ADP
ftr-429	704	15	a	a	DET
ftr-429	704	16	reserve	reserve	NOUN
ftr-429	704	17	for	for	ADP
ftr-429	704	18	future	future	ADJ
ftr-429	704	19	liabilities	liability	NOUN
ftr-429	704	20	is	be	AUX
ftr-429	704	21	not	not	PART
ftr-429	704	22	deductible	deductible	ADJ
ftr-429	704	23	;	;	PUNCT
ftr-429	704	24	only	only	ADV
ftr-429	704	25	actual	actual	ADJ
ftr-429	704	26	payment	payment	NOUN
ftr-429	704	27	out	out	ADP
ftr-429	704	28	of	of	ADP
ftr-429	704	29	the	the	DET
ftr-429	704	30	reserve	reserve	NOUN
ftr-429	704	31	to	to	PART
ftr-429	704	32	satisfy	satisfy	VERB
ftr-429	704	33	a	a	DET
ftr-429	704	34	definite	definite	ADJ
ftr-429	704	35	liability	liability	NOUN
ftr-429	704	36	can	can	AUX
ftr-429	704	37	give	give	VERB
ftr-429	704	38	rise	rise	NOUN
ftr-429	704	39	to	to	ADP
ftr-429	704	40	a	a	DET
ftr-429	704	41	deductible	deductible	ADJ
ftr-429	704	42	expense	expense	NOUN
ftr-429	704	43	.	.	PUNCT
ftr-429	705	1	100	100	NUM
ftr-429	705	2	the	the	DET
ftr-429	705	3	sebring	sebring	NOUN
ftr-429	705	4	court	court	NOUN
ftr-429	705	5	cited	cite	VERB
ftr-429	705	6	the	the	DET
ftr-429	705	7	longstanding	longstanding	ADJ
ftr-429	705	8	rule	rule	NOUN
ftr-429	705	9	of	of	ADP
ftr-429	705	10	commercial	commercial	ADJ
ftr-429	705	11	liquidation	liquidation	PROPN
ftr-429	705	12	co.	co.	PROPN
ftr-429	705	13	v.	v.	ADP
ftr-429	705	14	commissioner,"1	commissioner,"1	PROPN
ftr-429	705	15	in	in	ADP
ftr-429	705	16	which	which	PRON
ftr-429	705	17	the	the	DET
ftr-429	705	18	court	court	NOUN
ftr-429	705	19	denied	deny	VERB
ftr-429	705	20	a	a	DET
ftr-429	705	21	deduction	deduction	NOUN
ftr-429	705	22	for	for	ADP
ftr-429	705	23	a	a	DET
ftr-429	705	24	collection	collection	NOUN
ftr-429	705	25	agency	agency	NOUN
ftr-429	705	26	's	's	PART
ftr-429	705	27	payments	payment	NOUN
ftr-429	705	28	to	to	ADP
ftr-429	705	29	a	a	DET
ftr-429	705	30	reserve	reserve	NOUN
ftr-429	705	31	fund	fund	NOUN
ftr-429	705	32	held	hold	VERB
ftr-429	705	33	by	by	ADP
ftr-429	705	34	a	a	DET
ftr-429	705	35	surety	surety	NOUN
ftr-429	705	36	to	to	PART
ftr-429	705	37	protect	protect	VERB
ftr-429	705	38	against	against	ADP
ftr-429	705	39	98	98	NUM
ftr-429	705	40	.	.	PUNCT
ftr-429	706	1	regs	reg	NOUN
ftr-429	706	2	.	.	PUNCT
ftr-429	707	1	§	§	PROPN
ftr-429	707	2	1.468b-3(g	1.468b-3(g	PROPN
ftr-429	707	3	)	)	PUNCT
ftr-429	707	4	.	.	PUNCT
ftr-429	708	1	99	99	NUM
ftr-429	708	2	.	.	X
ftr-429	709	1	93	93	NUM
ftr-429	709	2	t.c	t.c	PROPN
ftr-429	709	3	.	.	PROPN
ftr-429	709	4	220	220	NUM
ftr-429	709	5	(	(	PUNCT
ftr-429	709	6	1989	1989	NUM
ftr-429	709	7	)	)	PUNCT
ftr-429	709	8	.	.	PUNCT
ftr-429	710	1	100	100	NUM
ftr-429	710	2	.	.	PUNCT
ftr-429	711	1	i	i	PRON
ftr-429	711	2	d.	d.	PROPN
ftr-429	711	3	at	at	ADP
ftr-429	711	4	225	225	NUM
ftr-429	711	5	.	.	PUNCT
ftr-429	712	1	101	101	NUM
ftr-429	712	2	.	.	PUNCT
ftr-429	712	3	16	16	NUM
ftr-429	712	4	b.t.a	b.t.a	NOUN
ftr-429	712	5	.	.	PROPN
ftr-429	712	6	559	559	NUM
ftr-429	712	7	(	(	PUNCT
ftr-429	712	8	1929	1929	NUM
ftr-429	712	9	)	)	PUNCT
ftr-429	712	10	.	.	PUNCT
ftr-429	713	1	20011	20011	NUM
ftr-429	713	2	florida	florida	PROPN
ftr-429	713	3	tax	tax	NOUN
ftr-429	713	4	review	review	NOUN
ftr-429	713	5	contingent	contingent	NOUN
ftr-429	713	6	liabilities	liability	NOUN
ftr-429	713	7	.	.	PUNCT
ftr-429	714	1	the	the	DET
ftr-429	714	2	sebring	sebring	PROPN
ftr-429	714	3	court	court	NOUN
ftr-429	714	4	also	also	ADV
ftr-429	714	5	cited	cite	VERB
ftr-429	714	6	the	the	DET
ftr-429	714	7	fifth	fifth	ADJ
ftr-429	714	8	circuit	circuit	NOUN
ftr-429	714	9	's	's	PART
ftr-429	714	10	opinion	opinion	NOUN
ftr-429	714	11	in	in	ADP
ftr-429	714	12	hradesky	hradesky	PROPN
ftr-429	714	13	v.	v.	ADP
ftr-429	714	14	commissioner,'0	commissioner,'0	NOUN
ftr-429	714	15	2	2	NUM
ftr-429	714	16	which	which	PRON
ftr-429	714	17	held	hold	VERB
ftr-429	714	18	that	that	SCONJ
ftr-429	714	19	a	a	DET
ftr-429	714	20	cash	cash	NOUN
ftr-429	714	21	basis	basis	NOUN
ftr-429	714	22	taxpayer	taxpayer	NOUN
ftr-429	714	23	could	could	AUX
ftr-429	714	24	not	not	PART
ftr-429	714	25	deduct	deduct	VERB
ftr-429	714	26	a	a	DET
ftr-429	714	27	payment	payment	NOUN
ftr-429	714	28	made	make	VERB
ftr-429	714	29	into	into	ADP
ftr-429	714	30	an	an	DET
ftr-429	714	31	escrow	escrow	NOUN
ftr-429	714	32	to	to	PART
ftr-429	714	33	satisfy	satisfy	VERB
ftr-429	714	34	unpaid	unpaid	ADJ
ftr-429	714	35	real	real	ADJ
ftr-429	714	36	estate	estate	NOUN
ftr-429	714	37	taxes	taxis	NOUN
ftr-429	714	38	until	until	SCONJ
ftr-429	714	39	the	the	DET
ftr-429	714	40	taxes	taxis	NOUN
ftr-429	714	41	are	be	AUX
ftr-429	714	42	paid	pay	VERB
ftr-429	714	43	from	from	ADP
ftr-429	714	44	the	the	DET
ftr-429	714	45	escrow	escrow	NOUN
ftr-429	714	46	to	to	PART
ftr-429	714	47	discharge	discharge	VERB
ftr-429	714	48	the	the	DET
ftr-429	714	49	taxpayer	taxpayer	NOUN
ftr-429	714	50	's	's	PART
ftr-429	714	51	liability	liability	NOUN
ftr-429	714	52	.	.	PUNCT
ftr-429	715	1	the	the	DET
ftr-429	715	2	rules	rule	NOUN
ftr-429	715	3	for	for	ADP
ftr-429	715	4	cash	cash	NOUN
ftr-429	715	5	method	method	NOUN
ftr-429	715	6	deductions	deduction	NOUN
ftr-429	715	7	for	for	ADP
ftr-429	715	8	payments	payment	NOUN
ftr-429	715	9	to	to	PART
ftr-429	715	10	reserve	reserve	VERB
ftr-429	715	11	funds	fund	NOUN
ftr-429	715	12	thus	thus	ADV
ftr-429	715	13	mirror	mirror	VERB
ftr-429	715	14	the	the	DET
ftr-429	715	15	rules	rule	NOUN
ftr-429	715	16	for	for	ADP
ftr-429	715	17	deductions	deduction	NOUN
ftr-429	715	18	for	for	ADP
ftr-429	715	19	payments	payment	NOUN
ftr-429	715	20	to	to	ADP
ftr-429	715	21	trusts	trust	NOUN
ftr-429	715	22	by	by	ADP
ftr-429	715	23	accrual	accrual	ADJ
ftr-429	715	24	method	method	NOUN
ftr-429	715	25	taxpayers	taxpayer	NOUN
ftr-429	715	26	3	3	NUM
ftr-429	715	27	unless	unless	SCONJ
ftr-429	715	28	the	the	DET
ftr-429	715	29	payment	payment	NOUN
ftr-429	715	30	discharges	discharge	VERB
ftr-429	715	31	the	the	DET
ftr-429	715	32	taxpayer	taxpayer	NOUN
ftr-429	715	33	's	's	PART
ftr-429	715	34	underlying	underlie	VERB
ftr-429	715	35	liability	liability	NOUN
ftr-429	715	36	,	,	PUNCT
ftr-429	715	37	the	the	DET
ftr-429	715	38	payment	payment	NOUN
ftr-429	715	39	is	be	AUX
ftr-429	715	40	not	not	PART
ftr-429	715	41	deductible	deductible	ADJ
ftr-429	715	42	.	.	PUNCT
ftr-429	716	1	0	0	NUM
ftr-429	716	2	4	4	NUM
ftr-429	716	3	thus	thus	ADV
ftr-429	716	4	,	,	PUNCT
ftr-429	716	5	the	the	DET
ftr-429	716	6	reference	reference	NOUN
ftr-429	716	7	in	in	ADP
ftr-429	716	8	the	the	DET
ftr-429	716	9	regulations	regulation	NOUN
ftr-429	716	10	to	to	ADP
ftr-429	716	11	the	the	DET
ftr-429	716	12	general	general	ADJ
ftr-429	716	13	rules	rule	NOUN
ftr-429	716	14	governing	govern	VERB
ftr-429	716	15	cash	cash	NOUN
ftr-429	716	16	method	method	NOUN
ftr-429	716	17	deductions	deduction	NOUN
ftr-429	716	18	suggests	suggest	VERB
ftr-429	716	19	that	that	SCONJ
ftr-429	716	20	no	no	DET
ftr-429	716	21	deduction	deduction	NOUN
ftr-429	716	22	would	would	AUX
ftr-429	716	23	be	be	AUX
ftr-429	716	24	available	available	ADJ
ftr-429	716	25	for	for	ADP
ftr-429	716	26	a	a	DET
ftr-429	716	27	cash	cash	NOUN
ftr-429	716	28	method	method	NOUN
ftr-429	716	29	taxpayer	taxpayer	NOUN
ftr-429	716	30	's	's	PART
ftr-429	716	31	payments	payment	NOUN
ftr-429	716	32	to	to	ADP
ftr-429	716	33	a	a	DET
ftr-429	716	34	qsf	qsf	NOUN
ftr-429	716	35	,	,	PUNCT
ftr-429	716	36	because	because	SCONJ
ftr-429	716	37	under	under	ADP
ftr-429	716	38	the	the	DET
ftr-429	716	39	cash	cash	NOUN
ftr-429	716	40	method	method	NOUN
ftr-429	716	41	no	no	DET
ftr-429	716	42	deduction	deduction	NOUN
ftr-429	716	43	is	be	AUX
ftr-429	716	44	allowed	allow	VERB
ftr-429	716	45	for	for	ADP
ftr-429	716	46	fund	fund	NOUN
ftr-429	716	47	payments	payment	NOUN
ftr-429	716	48	unless	unless	SCONJ
ftr-429	716	49	the	the	DET
ftr-429	716	50	taxpayer	taxpayer	NOUN
ftr-429	716	51	's	's	PART
ftr-429	716	52	underlying	underlie	VERB
ftr-429	716	53	liability	liability	NOUN
ftr-429	716	54	to	to	ADP
ftr-429	716	55	the	the	DET
ftr-429	716	56	creditor	creditor	NOUN
ftr-429	716	57	is	be	AUX
ftr-429	716	58	discharged	discharge	VERB
ftr-429	716	59	as	as	ADP
ftr-429	716	60	a	a	DET
ftr-429	716	61	result	result	NOUN
ftr-429	716	62	of	of	ADP
ftr-429	716	63	the	the	DET
ftr-429	716	64	transfer	transfer	NOUN
ftr-429	716	65	.	.	PUNCT
ftr-429	717	1	in	in	ADP
ftr-429	717	2	conclusion	conclusion	NOUN
ftr-429	717	3	,	,	PUNCT
ftr-429	717	4	there	there	PRON
ftr-429	717	5	are	be	VERB
ftr-429	717	6	two	two	NUM
ftr-429	717	7	main	main	ADJ
ftr-429	717	8	reasons	reason	NOUN
ftr-429	717	9	that	that	PRON
ftr-429	717	10	the	the	DET
ftr-429	717	11	existing	exist	VERB
ftr-429	717	12	qsf	qsf	NOUN
ftr-429	717	13	regulations	regulation	NOUN
ftr-429	717	14	do	do	AUX
ftr-429	717	15	not	not	PART
ftr-429	717	16	provide	provide	VERB
ftr-429	717	17	a	a	DET
ftr-429	717	18	clear	clear	ADJ
ftr-429	717	19	mechanism	mechanism	NOUN
ftr-429	717	20	for	for	ADP
ftr-429	717	21	solving	solve	VERB
ftr-429	717	22	the	the	DET
ftr-429	717	23	accounting	accounting	NOUN
ftr-429	717	24	method	method	NOUN
ftr-429	717	25	distortion	distortion	NOUN
ftr-429	717	26	that	that	PRON
ftr-429	717	27	occurs	occur	VERB
ftr-429	717	28	in	in	ADP
ftr-429	717	29	a	a	DET
ftr-429	717	30	bankruptcy	bankruptcy	NOUN
ftr-429	717	31	case	case	NOUN
ftr-429	717	32	when	when	SCONJ
ftr-429	717	33	the	the	DET
ftr-429	717	34	debtor	debtor	NOUN
ftr-429	717	35	has	have	VERB
ftr-429	717	36	the	the	DET
ftr-429	717	37	ability	ability	NOUN
ftr-429	717	38	and	and	CCONJ
ftr-429	717	39	desire	desire	NOUN
ftr-429	717	40	to	to	PART
ftr-429	717	41	segregate	segregate	VERB
ftr-429	717	42	funds	fund	NOUN
ftr-429	717	43	for	for	ADP
ftr-429	717	44	the	the	DET
ftr-429	717	45	payment	payment	NOUN
ftr-429	717	46	of	of	ADP
ftr-429	717	47	creditor	creditor	NOUN
ftr-429	717	48	claims	claim	NOUN
ftr-429	717	49	.	.	PUNCT
ftr-429	718	1	first	first	ADV
ftr-429	718	2	,	,	PUNCT
ftr-429	718	3	with	with	ADP
ftr-429	718	4	respect	respect	NOUN
ftr-429	718	5	to	to	ADP
ftr-429	718	6	both	both	CCONJ
ftr-429	718	7	accrual	accrual	ADJ
ftr-429	718	8	and	and	CCONJ
ftr-429	718	9	cash	cash	NOUN
ftr-429	718	10	method	method	NOUN
ftr-429	718	11	taxpayers	taxpayer	NOUN
ftr-429	718	12	,	,	PUNCT
ftr-429	718	13	a	a	DET
ftr-429	718	14	qsf	qsf	NOUN
ftr-429	718	15	can	can	AUX
ftr-429	718	16	not	not	PART
ftr-429	718	17	be	be	AUX
ftr-429	718	18	used	use	VERB
ftr-429	718	19	by	by	ADP
ftr-429	718	20	its	its	PRON
ftr-429	718	21	specific	specific	ADJ
ftr-429	718	22	terms	term	NOUN
ftr-429	718	23	to	to	PART
ftr-429	718	24	satisfy	satisfy	VERB
ftr-429	718	25	ordinary	ordinary	ADJ
ftr-429	718	26	trade	trade	NOUN
ftr-429	718	27	debt	debt	NOUN
ftr-429	718	28	and	and	CCONJ
ftr-429	718	29	most	most	ADJ
ftr-429	718	30	other	other	ADJ
ftr-429	718	31	non	non	ADJ
ftr-429	718	32	-	-	ADJ
ftr-429	718	33	tort	tort	ADJ
ftr-429	718	34	claims	claim	NOUN
ftr-429	718	35	.	.	PUNCT
ftr-429	719	1	it	it	PRON
ftr-429	719	2	would	would	AUX
ftr-429	719	3	be	be	AUX
ftr-429	719	4	difficult	difficult	ADJ
ftr-429	719	5	to	to	PART
ftr-429	719	6	obtain	obtain	VERB
ftr-429	719	7	bankruptcy	bankruptcy	NOUN
ftr-429	719	8	court	court	NOUN
ftr-429	719	9	approval	approval	NOUN
ftr-429	719	10	for	for	ADP
ftr-429	719	11	establishing	establish	VERB
ftr-429	719	12	a	a	DET
ftr-429	719	13	pre	pre	ADJ
ftr-429	719	14	-	-	ADJ
ftr-429	719	15	confirnmation	confirnmation	ADJ
ftr-429	719	16	fund	fund	NOUN
ftr-429	719	17	for	for	ADP
ftr-429	719	18	the	the	DET
ftr-429	719	19	payment	payment	NOUN
ftr-429	719	20	of	of	ADP
ftr-429	719	21	certain	certain	ADJ
ftr-429	719	22	tort	tort	NOUN
ftr-429	719	23	claims	claim	NOUN
ftr-429	719	24	without	without	ADP
ftr-429	719	25	establishing	establish	VERB
ftr-429	719	26	an	an	DET
ftr-429	719	27	equivalent	equivalent	ADJ
ftr-429	719	28	fund	fund	NOUN
ftr-429	719	29	for	for	ADP
ftr-429	719	30	the	the	DET
ftr-429	719	31	payment	payment	NOUN
ftr-429	719	32	of	of	ADP
ftr-429	719	33	non	non	ADJ
ftr-429	719	34	-	-	ADJ
ftr-429	719	35	tort	tort	ADJ
ftr-429	719	36	trade	trade	NOUN
ftr-429	719	37	claims	claim	NOUN
ftr-429	719	38	.	.	PUNCT
ftr-429	720	1	the	the	DET
ftr-429	720	2	bankruptcy	bankruptcy	NOUN
ftr-429	720	3	court	court	NOUN
ftr-429	720	4	would	would	AUX
ftr-429	720	5	be	be	AUX
ftr-429	720	6	concerned	concern	VERB
ftr-429	720	7	that	that	SCONJ
ftr-429	720	8	the	the	DET
ftr-429	720	9	transfer	transfer	NOUN
ftr-429	720	10	to	to	ADP
ftr-429	720	11	the	the	DET
ftr-429	720	12	fund	fund	NOUN
ftr-429	720	13	for	for	ADP
ftr-429	720	14	the	the	DET
ftr-429	720	15	benefit	benefit	NOUN
ftr-429	720	16	of	of	ADP
ftr-429	720	17	certain	certain	ADJ
ftr-429	720	18	creditors	creditor	NOUN
ftr-429	720	19	could	could	AUX
ftr-429	720	20	result	result	VERB
ftr-429	720	21	in	in	ADP
ftr-429	720	22	disparate	disparate	ADJ
ftr-429	720	23	treatment	treatment	NOUN
ftr-429	720	24	of	of	ADP
ftr-429	720	25	similarly	similarly	ADV
ftr-429	720	26	-	-	PUNCT
ftr-429	720	27	situated	situate	VERB
ftr-429	720	28	creditors	creditor	NOUN
ftr-429	720	29	,	,	PUNCT
ftr-429	720	30	violating	violate	VERB
ftr-429	720	31	the	the	DET
ftr-429	720	32	cardinal	cardinal	ADJ
ftr-429	720	33	rule	rule	NOUN
ftr-429	720	34	of	of	ADP
ftr-429	720	35	equal	equal	ADJ
ftr-429	720	36	treatment	treatment	NOUN
ftr-429	720	37	for	for	ADP
ftr-429	720	38	similar	similar	ADJ
ftr-429	720	39	claims	claim	NOUN
ftr-429	720	40	.	.	PUNCT
ftr-429	721	1	05	05	NUM
ftr-429	722	1	102	102	NUM
ftr-429	722	2	.	.	PUNCT
ftr-429	723	1	540	540	NUM
ftr-429	723	2	f.2d	f.2d	ADP
ftr-429	723	3	821	821	NUM
ftr-429	723	4	(	(	PUNCT
ftr-429	723	5	5th	5th	ADJ
ftr-429	723	6	cir	cir	NOUN
ftr-429	723	7	.	.	PUNCT
ftr-429	723	8	1976	1976	NUM
ftr-429	723	9	)	)	PUNCT
ftr-429	723	10	.	.	PUNCT
ftr-429	724	1	103	103	NUM
ftr-429	724	2	.	.	PUNCT
ftr-429	725	1	see	see	VERB
ftr-429	725	2	discussion	discussion	NOUN
ftr-429	725	3	,	,	PUNCT
ftr-429	725	4	part	part	NOUN
ftr-429	725	5	iv	iv	NOUN
ftr-429	725	6	,	,	PUNCT
ftr-429	725	7	infra	infra	NOUN
ftr-429	725	8	.	.	PUNCT
ftr-429	726	1	104	104	NUM
ftr-429	726	2	.	.	PUNCT
ftr-429	727	1	there	there	PRON
ftr-429	727	2	is	be	VERB
ftr-429	727	3	also	also	ADV
ftr-429	727	4	a	a	DET
ftr-429	727	5	significant	significant	ADJ
ftr-429	727	6	limitation	limitation	NOUN
ftr-429	727	7	on	on	ADP
ftr-429	727	8	the	the	DET
ftr-429	727	9	deductibility	deductibility	NOUN
ftr-429	727	10	of	of	ADP
ftr-429	727	11	refundable	refundable	ADJ
ftr-429	727	12	payments	payment	NOUN
ftr-429	727	13	made	make	VERB
ftr-429	727	14	to	to	PART
ftr-429	727	15	reserve	reserve	VERB
ftr-429	727	16	funds	fund	NOUN
ftr-429	727	17	which	which	PRON
ftr-429	727	18	may	may	AUX
ftr-429	727	19	be	be	AUX
ftr-429	727	20	used	use	VERB
ftr-429	727	21	to	to	PART
ftr-429	727	22	benefit	benefit	VERB
ftr-429	727	23	the	the	DET
ftr-429	727	24	taxpayer	taxpayer	NOUN
ftr-429	727	25	in	in	ADP
ftr-429	727	26	future	future	ADJ
ftr-429	727	27	tax	tax	NOUN
ftr-429	727	28	years	year	NOUN
ftr-429	727	29	.	.	PUNCT
ftr-429	728	1	the	the	DET
ftr-429	728	2	supreme	supreme	PROPN
ftr-429	728	3	court	court	PROPN
ftr-429	728	4	in	in	ADP
ftr-429	728	5	commissioner	commissioner	PROPN
ftr-429	728	6	v.	v.	PROPN
ftr-429	728	7	lincoln	lincoln	PROPN
ftr-429	728	8	sav	sav	PROPN
ftr-429	728	9	.	.	PROPN
ftr-429	728	10	&	&	CCONJ
ftr-429	728	11	loan	loan	PROPN
ftr-429	728	12	ass'n	ass'n	PROPN
ftr-429	728	13	.	.	PUNCT
ftr-429	728	14	,	,	PUNCT
ftr-429	728	15	403	403	NUM
ftr-429	728	16	u.s	u.s	PROPN
ftr-429	728	17	.	.	PROPN
ftr-429	728	18	345	345	NUM
ftr-429	728	19	(	(	PUNCT
ftr-429	728	20	1971	1971	NUM
ftr-429	728	21	)	)	PUNCT
ftr-429	728	22	,	,	PUNCT
ftr-429	728	23	held	hold	VERB
ftr-429	728	24	that	that	SCONJ
ftr-429	728	25	a	a	DET
ftr-429	728	26	savings	saving	NOUN
ftr-429	728	27	and	and	CCONJ
ftr-429	728	28	loan	loan	NOUN
ftr-429	728	29	association	association	NOUN
ftr-429	728	30	could	could	AUX
ftr-429	728	31	not	not	PART
ftr-429	728	32	deduct	deduct	VERB
ftr-429	728	33	mandatory	mandatory	ADJ
ftr-429	728	34	reserve	reserve	NOUN
ftr-429	728	35	payments	payment	NOUN
ftr-429	728	36	made	make	VERB
ftr-429	728	37	to	to	ADP
ftr-429	728	38	the	the	DET
ftr-429	728	39	federal	federal	ADJ
ftr-429	728	40	savings	saving	NOUN
ftr-429	728	41	and	and	CCONJ
ftr-429	728	42	loan	loan	NOUN
ftr-429	728	43	insurance	insurance	NOUN
ftr-429	728	44	corporation	corporation	NOUN
ftr-429	728	45	(	(	PUNCT
ftr-429	728	46	"	"	PUNCT
ftr-429	728	47	fslic	fslic	ADJ
ftr-429	728	48	"	"	PUNCT
ftr-429	728	49	)	)	PUNCT
ftr-429	728	50	,	,	PUNCT
ftr-429	728	51	which	which	PRON
ftr-429	728	52	were	be	AUX
ftr-429	728	53	credited	credit	VERB
ftr-429	728	54	along	along	ADP
ftr-429	728	55	with	with	ADP
ftr-429	728	56	earnings	earning	NOUN
ftr-429	728	57	to	to	ADP
ftr-429	728	58	the	the	DET
ftr-429	728	59	savings	saving	NOUN
ftr-429	728	60	and	and	CCONJ
ftr-429	728	61	loan	loan	PROPN
ftr-429	728	62	association	association	NOUN
ftr-429	728	63	's	's	PART
ftr-429	728	64	account	account	NOUN
ftr-429	728	65	,	,	PUNCT
ftr-429	728	66	and	and	CCONJ
ftr-429	728	67	were	be	AUX
ftr-429	728	68	refundable	refundable	ADJ
ftr-429	728	69	if	if	SCONJ
ftr-429	728	70	the	the	DET
ftr-429	728	71	institution	institution	NOUN
ftr-429	728	72	ceased	cease	VERB
ftr-429	728	73	operating	operate	VERB
ftr-429	728	74	.	.	PUNCT
ftr-429	729	1	the	the	DET
ftr-429	729	2	court	court	NOUN
ftr-429	729	3	held	hold	VERB
ftr-429	729	4	that	that	SCONJ
ftr-429	729	5	the	the	DET
ftr-429	729	6	payments	payment	NOUN
ftr-429	729	7	to	to	ADP
ftr-429	729	8	the	the	DET
ftr-429	729	9	fund	fund	NOUN
ftr-429	729	10	constituted	constitute	VERB
ftr-429	729	11	a	a	DET
ftr-429	729	12	capital	capital	NOUN
ftr-429	729	13	investment	investment	NOUN
ftr-429	729	14	rather	rather	ADV
ftr-429	729	15	than	than	ADP
ftr-429	729	16	a	a	DET
ftr-429	729	17	deductible	deductible	ADJ
ftr-429	729	18	expense	expense	NOUN
ftr-429	729	19	because	because	SCONJ
ftr-429	729	20	the	the	DET
ftr-429	729	21	reserve	reserve	NOUN
ftr-429	729	22	fund	fund	NOUN
ftr-429	729	23	would	would	AUX
ftr-429	729	24	continue	continue	VERB
ftr-429	729	25	to	to	PART
ftr-429	729	26	benefit	benefit	VERB
ftr-429	729	27	the	the	DET
ftr-429	729	28	institution	institution	NOUN
ftr-429	729	29	in	in	ADP
ftr-429	729	30	future	future	ADJ
ftr-429	729	31	years	year	NOUN
ftr-429	729	32	.	.	PUNCT
ftr-429	730	1	the	the	DET
ftr-429	730	2	court	court	NOUN
ftr-429	730	3	would	would	AUX
ftr-429	730	4	allow	allow	VERB
ftr-429	730	5	a	a	DET
ftr-429	730	6	deduction	deduction	NOUN
ftr-429	730	7	only	only	ADV
ftr-429	730	8	when	when	SCONJ
ftr-429	730	9	the	the	DET
ftr-429	730	10	amounts	amount	NOUN
ftr-429	730	11	in	in	ADP
ftr-429	730	12	the	the	DET
ftr-429	730	13	reserve	reserve	NOUN
ftr-429	730	14	fund	fund	NOUN
ftr-429	730	15	were	be	AUX
ftr-429	730	16	applied	apply	VERB
ftr-429	730	17	to	to	ADP
ftr-429	730	18	a	a	DET
ftr-429	730	19	non	non	ADJ
ftr-429	730	20	-	-	ADJ
ftr-429	730	21	refundable	refundable	ADJ
ftr-429	730	22	general	general	ADJ
ftr-429	730	23	fund	fund	NOUN
ftr-429	730	24	for	for	ADP
ftr-429	730	25	the	the	DET
ftr-429	730	26	payment	payment	NOUN
ftr-429	730	27	of	of	ADP
ftr-429	730	28	the	the	DET
ftr-429	730	29	fslic	fslic	NOUN
ftr-429	730	30	's	's	PART
ftr-429	730	31	current	current	ADJ
ftr-429	730	32	expenses	expense	NOUN
ftr-429	730	33	and	and	CCONJ
ftr-429	730	34	liabilities	liability	NOUN
ftr-429	730	35	.	.	PUNCT
ftr-429	731	1	see	see	VERB
ftr-429	731	2	i	i	PRON
ftr-429	731	3	d.	d.	PROPN
ftr-429	731	4	at	at	ADP
ftr-429	731	5	358	358	NUM
ftr-429	731	6	-	-	SYM
ftr-429	731	7	59	59	NUM
ftr-429	731	8	.	.	PUNCT
ftr-429	732	1	105	105	NUM
ftr-429	732	2	.	.	PUNCT
ftr-429	733	1	the	the	DET
ftr-429	733	2	principle	principle	NOUN
ftr-429	733	3	of	of	ADP
ftr-429	733	4	equality	equality	NOUN
ftr-429	733	5	of	of	ADP
ftr-429	733	6	distribution	distribution	NOUN
ftr-429	733	7	runs	run	VERB
ftr-429	733	8	throughout	throughout	ADP
ftr-429	733	9	the	the	DET
ftr-429	733	10	bankruptcy	bankruptcy	NOUN
ftr-429	733	11	code	code	PROPN
ftr-429	733	12	.	.	PUNCT
ftr-429	734	1	with	with	ADP
ftr-429	734	2	respect	respect	NOUN
ftr-429	734	3	to	to	ADP
ftr-429	734	4	a	a	DET
ftr-429	734	5	plan	plan	NOUN
ftr-429	734	6	of	of	ADP
ftr-429	734	7	reorganization	reorganization	NOUN
ftr-429	734	8	that	that	PRON
ftr-429	734	9	has	have	AUX
ftr-429	734	10	not	not	PART
ftr-429	734	11	been	be	AUX
ftr-429	734	12	accepted	accept	VERB
ftr-429	734	13	by	by	ADP
ftr-429	734	14	all	all	DET
ftr-429	734	15	classes	class	NOUN
ftr-429	734	16	of	of	ADP
ftr-429	734	17	creditors	creditor	NOUN
ftr-429	734	18	,	,	PUNCT
ftr-429	734	19	the	the	DET
ftr-429	734	20	so	so	ADV
ftr-429	734	21	-	-	PUNCT
ftr-429	734	22	called	call	VERB
ftr-429	734	23	"	"	PUNCT
ftr-429	734	24	cramdown	cramdown	ADJ
ftr-429	734	25	"	"	PUNCT
ftr-429	734	26	provisions	provision	NOUN
ftr-429	734	27	specifically	specifically	ADV
ftr-429	734	28	require	require	VERB
ftr-429	734	29	the	the	DET
ftr-429	734	30	court	court	NOUN
ftr-429	734	31	to	to	PART
ftr-429	734	32	find	find	VERB
ftr-429	734	33	that	that	SCONJ
ftr-429	734	34	the	the	DET
ftr-429	734	35	plan	plan	NOUN
ftr-429	734	36	does	do	AUX
ftr-429	734	37	not	not	PART
ftr-429	734	38	discriminate	discriminate	VERB
ftr-429	734	39	unfairly	unfairly	ADV
ftr-429	734	40	in	in	ADP
ftr-429	734	41	the	the	DET
ftr-429	734	42	treatment	treatment	NOUN
ftr-429	734	43	of	of	ADP
ftr-429	734	44	creditors	creditor	NOUN
ftr-429	734	45	.	.	PUNCT
ftr-429	735	1	see	see	VERB
ftr-429	735	2	11	11	NUM
ftr-429	735	3	u.s.c	u.s.c	ADJ
ftr-429	735	4	.	.	PUNCT
ftr-429	736	1	§	§	PROPN
ftr-429	736	2	1	1	NUM
ftr-429	736	3	129(b)(1	129(b)(1	NUM
ftr-429	736	4	)	)	PUNCT
ftr-429	736	5	(	(	PUNCT
ftr-429	736	6	2000	2000	NUM
ftr-429	736	7	)	)	PUNCT
ftr-429	736	8	.	.	PUNCT
ftr-429	737	1	with	with	ADP
ftr-429	737	2	respect	respect	NOUN
ftr-429	737	3	to	to	ADP
ftr-429	737	4	a	a	DET
ftr-429	737	5	plan	plan	NOUN
ftr-429	737	6	of	of	ADP
ftr-429	737	7	reorganization	reorganization	NOUN
ftr-429	737	8	that	that	PRON
ftr-429	737	9	has	have	AUX
ftr-429	737	10	been	be	AUX
ftr-429	737	11	accepted	accept	VERB
ftr-429	737	12	by	by	ADP
ftr-429	737	13	all	all	DET
ftr-429	737	14	classes	class	NOUN
ftr-429	737	15	of	of	ADP
ftr-429	737	16	creditors	creditor	NOUN
ftr-429	737	17	,	,	PUNCT
ftr-429	737	18	the	the	DET
ftr-429	737	19	rules	rule	NOUN
ftr-429	737	20	forbidding	forbid	VERB
ftr-429	737	21	discrimination	discrimination	NOUN
ftr-429	737	22	are	be	AUX
ftr-429	737	23	implied	imply	VERB
ftr-429	737	24	.	.	PUNCT
ftr-429	738	1	the	the	DET
ftr-429	738	2	plan	plan	NOUN
ftr-429	738	3	of	of	ADP
ftr-429	738	4	reorganization	reorganization	NOUN
ftr-429	738	5	must	must	AUX
ftr-429	738	6	provide	provide	VERB
ftr-429	738	7	that	that	SCONJ
ftr-429	738	8	all	all	DET
ftr-429	738	9	claims	claim	NOUN
ftr-429	738	10	in	in	ADP
ftr-429	738	11	the	the	DET
ftr-429	738	12	same	same	ADJ
ftr-429	738	13	class	class	NOUN
ftr-429	738	14	be	be	AUX
ftr-429	738	15	treated	treat	VERB
ftr-429	738	16	the	the	DET
ftr-429	738	17	same	same	ADJ
ftr-429	738	18	way	way	NOUN
ftr-429	738	19	,	,	PUNCT
ftr-429	738	20	unless	unless	SCONJ
ftr-429	738	21	the	the	DET
ftr-429	738	22	claimant	claimant	NOUN
ftr-429	738	23	agrees	agree	VERB
ftr-429	738	24	to	to	ADP
ftr-429	738	25	less	less	ADV
ftr-429	738	26	favorable	favorable	ADJ
ftr-429	739	1	[	[	X
ftr-429	739	2	vol	vol	NOUN
ftr-429	739	3	.	.	PUNCT
ftr-429	739	4	5:3	5:3	NUM
ftr-429	739	5	avoiding	avoid	VERB
ftr-429	739	6	phantom	phantom	ADJ
ftr-429	739	7	income	income	NOUN
ftr-429	739	8	in	in	ADP
ftr-429	739	9	bankruptcy	bankruptcy	PROPN
ftr-429	739	10	second	second	ADJ
ftr-429	739	11	,	,	PUNCT
ftr-429	739	12	it	it	PRON
ftr-429	739	13	is	be	AUX
ftr-429	739	14	unclear	unclear	ADJ
ftr-429	739	15	whether	whether	SCONJ
ftr-429	739	16	(	(	PUNCT
ftr-429	739	17	and	and	CCONJ
ftr-429	739	18	,	,	PUNCT
ftr-429	739	19	if	if	SCONJ
ftr-429	739	20	so	so	ADV
ftr-429	739	21	,	,	PUNCT
ftr-429	739	22	how	how	SCONJ
ftr-429	739	23	)	)	PUNCT
ftr-429	739	24	the	the	DET
ftr-429	739	25	qsf	qsf	NOUN
ftr-429	739	26	regulations	regulation	NOUN
ftr-429	739	27	would	would	AUX
ftr-429	739	28	provide	provide	VERB
ftr-429	739	29	any	any	DET
ftr-429	739	30	assistance	assistance	NOUN
ftr-429	739	31	to	to	ADP
ftr-429	739	32	cash	cash	NOUN
ftr-429	739	33	method	method	NOUN
ftr-429	739	34	taxpayers	taxpayer	NOUN
ftr-429	739	35	who	who	PRON
ftr-429	739	36	are	be	AUX
ftr-429	739	37	the	the	DET
ftr-429	739	38	ones	one	NOUN
ftr-429	739	39	most	most	ADV
ftr-429	739	40	directly	directly	ADV
ftr-429	739	41	affected	affect	VERB
ftr-429	739	42	by	by	ADP
ftr-429	739	43	the	the	DET
ftr-429	739	44	phantom	phantom	ADJ
ftr-429	739	45	income	income	NOUN
ftr-429	739	46	problem	problem	NOUN
ftr-429	739	47	.	.	PUNCT
ftr-429	740	1	indeed	indeed	ADV
ftr-429	740	2	,	,	PUNCT
ftr-429	740	3	the	the	DET
ftr-429	740	4	reference	reference	NOUN
ftr-429	740	5	to	to	ADP
ftr-429	740	6	the	the	DET
ftr-429	740	7	general	general	ADJ
ftr-429	740	8	rules	rule	NOUN
ftr-429	740	9	of	of	ADP
ftr-429	740	10	cash	cash	NOUN
ftr-429	740	11	method	method	NOUN
ftr-429	740	12	deductions	deduction	NOUN
ftr-429	740	13	suggest	suggest	VERB
ftr-429	740	14	that	that	SCONJ
ftr-429	740	15	no	no	DET
ftr-429	740	16	deduction	deduction	NOUN
ftr-429	740	17	would	would	AUX
ftr-429	740	18	be	be	AUX
ftr-429	740	19	available	available	ADJ
ftr-429	740	20	for	for	ADP
ftr-429	740	21	payments	payment	NOUN
ftr-429	740	22	made	make	VERB
ftr-429	740	23	by	by	ADP
ftr-429	740	24	cash	cash	NOUN
ftr-429	740	25	method	method	NOUN
ftr-429	740	26	taxpayers	taxpayer	NOUN
ftr-429	740	27	to	to	ADP
ftr-429	740	28	a	a	DET
ftr-429	740	29	qsf	qsf	NOUN
ftr-429	740	30	.	.	PUNCT
ftr-429	741	1	the	the	DET
ftr-429	741	2	existing	exist	VERB
ftr-429	741	3	qsf	qsf	NOUN
ftr-429	741	4	regulations	regulation	NOUN
ftr-429	741	5	could	could	AUX
ftr-429	741	6	only	only	ADV
ftr-429	741	7	be	be	AUX
ftr-429	741	8	used	use	VERB
ftr-429	741	9	in	in	ADP
ftr-429	741	10	a	a	DET
ftr-429	741	11	limited	limited	ADJ
ftr-429	741	12	way	way	NOUN
ftr-429	741	13	by	by	ADP
ftr-429	741	14	accrual	accrual	ADJ
ftr-429	741	15	method	method	NOUN
ftr-429	741	16	taxpayers	taxpayer	NOUN
ftr-429	741	17	seeking	seek	VERB
ftr-429	741	18	deductions	deduction	NOUN
ftr-429	741	19	for	for	ADP
ftr-429	741	20	funds	fund	NOUN
ftr-429	741	21	segregated	segregate	VERB
ftr-429	741	22	to	to	PART
ftr-429	741	23	pay	pay	VERB
ftr-429	741	24	tort	tort	NOUN
ftr-429	741	25	liabilities	liability	NOUN
ftr-429	741	26	,	,	PUNCT
ftr-429	741	27	if	if	SCONJ
ftr-429	741	28	the	the	DET
ftr-429	741	29	debtor	debtor	NOUN
ftr-429	741	30	could	could	AUX
ftr-429	741	31	convince	convince	VERB
ftr-429	741	32	a	a	DET
ftr-429	741	33	bankruptcy	bankruptcy	NOUN
ftr-429	741	34	court	court	NOUN
ftr-429	741	35	that	that	SCONJ
ftr-429	741	36	the	the	DET
ftr-429	741	37	segregation	segregation	NOUN
ftr-429	741	38	would	would	AUX
ftr-429	741	39	not	not	PART
ftr-429	741	40	favor	favor	VERB
ftr-429	741	41	the	the	DET
ftr-429	741	42	tort	tort	NOUN
ftr-429	741	43	and	and	CCONJ
ftr-429	741	44	creditors	creditor	NOUN
ftr-429	741	45	at	at	ADP
ftr-429	741	46	the	the	DET
ftr-429	741	47	expense	expense	NOUN
ftr-429	741	48	of	of	ADP
ftr-429	741	49	the	the	DET
ftr-429	741	50	debtor	debtor	NOUN
ftr-429	741	51	's	's	PART
ftr-429	741	52	other	other	ADJ
ftr-429	741	53	creditors	creditor	NOUN
ftr-429	741	54	.	.	PUNCT
ftr-429	742	1	outside	outside	ADP
ftr-429	742	2	of	of	ADP
ftr-429	742	3	this	this	DET
ftr-429	742	4	limited	limited	ADJ
ftr-429	742	5	circumstance	circumstance	NOUN
ftr-429	742	6	,	,	PUNCT
ftr-429	742	7	the	the	DET
ftr-429	742	8	existing	exist	VERB
ftr-429	742	9	qsf	qsf	NOUN
ftr-429	742	10	regulations	regulation	NOUN
ftr-429	742	11	do	do	VERB
ftr-429	742	12	little	little	ADJ
ftr-429	742	13	to	to	PART
ftr-429	742	14	mitigate	mitigate	VERB
ftr-429	742	15	the	the	DET
ftr-429	742	16	distortion	distortion	NOUN
ftr-429	742	17	caused	cause	VERB
ftr-429	742	18	by	by	ADP
ftr-429	742	19	the	the	DET
ftr-429	742	20	bankruptcy	bankruptcy	NOUN
ftr-429	742	21	prohibition	prohibition	NOUN
ftr-429	742	22	on	on	ADP
ftr-429	742	23	payment	payment	NOUN
ftr-429	742	24	of	of	ADP
ftr-429	742	25	pre	pre	ADJ
ftr-429	742	26	-	-	ADJ
ftr-429	742	27	petition	petition	ADJ
ftr-429	742	28	creditor	creditor	NOUN
ftr-429	742	29	claims	claim	NOUN
ftr-429	742	30	prior	prior	ADV
ftr-429	742	31	to	to	PART
ftr-429	742	32	plan	plan	VERB
ftr-429	742	33	confirmation	confirmation	NOUN
ftr-429	742	34	.	.	PUNCT
ftr-429	743	1	iii	iii	X
ftr-429	743	2	.	.	PROPN
ftr-429	743	3	contested	contest	VERB
ftr-429	743	4	liability	liability	NOUN
ftr-429	743	5	funds	fund	NOUN
ftr-429	743	6	provide	provide	VERB
ftr-429	743	7	only	only	ADV
ftr-429	743	8	limited	limited	ADJ
ftr-429	743	9	relief	relief	NOUN
ftr-429	743	10	from	from	ADP
ftr-429	743	11	phantom	phantom	ADJ
ftr-429	743	12	income	income	NOUN
ftr-429	743	13	in	in	ADP
ftr-429	743	14	bankruptcy	bankruptcy	NOUN
ftr-429	743	15	early	early	ADJ
ftr-429	743	16	cases	case	NOUN
ftr-429	743	17	held	hold	VERB
ftr-429	743	18	that	that	SCONJ
ftr-429	743	19	accrual	accrual	ADJ
ftr-429	743	20	method	method	NOUN
ftr-429	743	21	taxpayers	taxpayer	NOUN
ftr-429	743	22	could	could	AUX
ftr-429	743	23	not	not	PART
ftr-429	743	24	deduct	deduct	VERB
ftr-429	743	25	the	the	DET
ftr-429	743	26	payment	payment	NOUN
ftr-429	743	27	of	of	ADP
ftr-429	743	28	contested	contest	VERB
ftr-429	743	29	liabilities	liability	NOUN
ftr-429	743	30	.	.	PUNCT
ftr-429	744	1	in	in	ADP
ftr-429	744	2	dixie	dixie	PROPN
ftr-429	744	3	pine	pine	PROPN
ftr-429	744	4	products	product	NOUN
ftr-429	744	5	company	company	PROPN
ftr-429	744	6	v.	v.	PROPN
ftr-429	744	7	commissioner	commissioner	PROPN
ftr-429	744	8	,	,	PUNCT
ftr-429	744	9	106	106	NUM
ftr-429	744	10	the	the	DET
ftr-429	744	11	state	state	NOUN
ftr-429	744	12	of	of	ADP
ftr-429	744	13	mississippi	mississippi	PROPN
ftr-429	744	14	asserted	assert	VERB
ftr-429	744	15	that	that	SCONJ
ftr-429	744	16	the	the	DET
ftr-429	744	17	taxpayer	taxpayer	NOUN
ftr-429	744	18	owed	owe	VERB
ftr-429	744	19	a	a	DET
ftr-429	744	20	gasoline	gasoline	NOUN
ftr-429	744	21	use	use	NOUN
ftr-429	744	22	tax	tax	NOUN
ftr-429	744	23	on	on	ADP
ftr-429	744	24	a	a	DET
ftr-429	744	25	solvent	solvent	NOUN
ftr-429	744	26	used	use	VERB
ftr-429	744	27	in	in	ADP
ftr-429	744	28	its	its	PRON
ftr-429	744	29	manufacturing	manufacturing	NOUN
ftr-429	744	30	business	business	NOUN
ftr-429	744	31	.	.	PUNCT
ftr-429	745	1	after	after	ADP
ftr-429	745	2	paying	pay	VERB
ftr-429	745	3	the	the	DET
ftr-429	745	4	tax	tax	NOUN
ftr-429	745	5	for	for	ADP
ftr-429	745	6	several	several	ADJ
ftr-429	745	7	years	year	NOUN
ftr-429	745	8	,	,	PUNCT
ftr-429	745	9	the	the	DET
ftr-429	745	10	taxpayer	taxpayer	NOUN
ftr-429	745	11	obtained	obtain	VERB
ftr-429	745	12	a	a	DET
ftr-429	745	13	determination	determination	NOUN
ftr-429	745	14	from	from	ADP
ftr-429	745	15	the	the	DET
ftr-429	745	16	mississippi	mississippi	PROPN
ftr-429	745	17	supreme	supreme	PROPN
ftr-429	745	18	court	court	PROPN
ftr-429	745	19	that	that	SCONJ
ftr-429	745	20	the	the	DET
ftr-429	745	21	gasoline	gasoline	NOUN
ftr-429	745	22	tax	tax	NOUN
ftr-429	745	23	could	could	AUX
ftr-429	745	24	not	not	PART
ftr-429	745	25	be	be	AUX
ftr-429	745	26	imposed	impose	VERB
ftr-429	745	27	on	on	ADP
ftr-429	745	28	the	the	DET
ftr-429	745	29	use	use	NOUN
ftr-429	745	30	of	of	ADP
ftr-429	745	31	the	the	DET
ftr-429	745	32	solvent	solvent	NOUN
ftr-429	745	33	.	.	PUNCT
ftr-429	746	1	after	after	ADP
ftr-429	746	2	the	the	DET
ftr-429	746	3	mississippi	mississippi	PROPN
ftr-429	746	4	supreme	supreme	PROPN
ftr-429	746	5	court	court	PROPN
ftr-429	746	6	's	's	PART
ftr-429	746	7	determination	determination	NOUN
ftr-429	746	8	but	but	CCONJ
ftr-429	746	9	before	before	SCONJ
ftr-429	746	10	the	the	DET
ftr-429	746	11	lower	low	ADJ
ftr-429	746	12	court	court	NOUN
ftr-429	746	13	entered	enter	VERB
ftr-429	746	14	an	an	DET
ftr-429	746	15	injunction	injunction	NOUN
ftr-429	746	16	,	,	PUNCT
ftr-429	746	17	the	the	DET
ftr-429	746	18	taxpayer	taxpayer	NOUN
ftr-429	746	19	deducted	deduct	VERB
ftr-429	746	20	from	from	ADP
ftr-429	746	21	its	its	PRON
ftr-429	746	22	federal	federal	ADJ
ftr-429	746	23	income	income	NOUN
ftr-429	746	24	taxes	taxis	NOUN
ftr-429	746	25	the	the	DET
ftr-429	746	26	"	"	PUNCT
ftr-429	746	27	accrued	accrue	VERB
ftr-429	746	28	"	"	PUNCT
ftr-429	746	29	but	but	CCONJ
ftr-429	746	30	unpaid	unpaid	VERB
ftr-429	746	31	state	state	NOUN
ftr-429	746	32	gasoline	gasoline	NOUN
ftr-429	746	33	taxes	taxis	NOUN
ftr-429	746	34	,	,	PUNCT
ftr-429	746	35	which	which	PRON
ftr-429	746	36	were	be	AUX
ftr-429	746	37	disputed	dispute	VERB
ftr-429	746	38	.	.	PUNCT
ftr-429	747	1	on	on	ADP
ftr-429	747	2	remand	remand	NOUN
ftr-429	747	3	,	,	PUNCT
ftr-429	747	4	the	the	DET
ftr-429	747	5	state	state	NOUN
ftr-429	747	6	and	and	CCONJ
ftr-429	747	7	the	the	DET
ftr-429	747	8	taxpayer	taxpayer	NOUN
ftr-429	747	9	stipulated	stipulate	VERB
ftr-429	747	10	to	to	ADP
ftr-429	747	11	the	the	DET
ftr-429	747	12	disallowance	disallowance	NOUN
ftr-429	747	13	of	of	ADP
ftr-429	747	14	future	future	ADJ
ftr-429	747	15	gasoline	gasoline	NOUN
ftr-429	747	16	taxes	taxis	NOUN
ftr-429	747	17	,	,	PUNCT
ftr-429	747	18	so	so	SCONJ
ftr-429	747	19	that	that	SCONJ
ftr-429	747	20	the	the	DET
ftr-429	747	21	amounts	amount	NOUN
ftr-429	747	22	that	that	PRON
ftr-429	747	23	had	have	AUX
ftr-429	747	24	been	be	AUX
ftr-429	747	25	accrued	accrue	VERB
ftr-429	747	26	would	would	AUX
ftr-429	747	27	not	not	PART
ftr-429	747	28	ever	ever	ADV
ftr-429	747	29	have	have	VERB
ftr-429	747	30	to	to	PART
ftr-429	747	31	be	be	AUX
ftr-429	747	32	paid	pay	VERB
ftr-429	747	33	.	.	PUNCT
ftr-429	748	1	upon	upon	SCONJ
ftr-429	748	2	entry	entry	NOUN
ftr-429	748	3	of	of	ADP
ftr-429	748	4	a	a	DET
ftr-429	748	5	judgment	judgment	NOUN
ftr-429	748	6	on	on	ADP
ftr-429	748	7	the	the	DET
ftr-429	748	8	stipulation	stipulation	NOUN
ftr-429	748	9	,	,	PUNCT
ftr-429	748	10	the	the	DET
ftr-429	748	11	taxpayer	taxpayer	NOUN
ftr-429	748	12	recognized	recognize	VERB
ftr-429	748	13	as	as	ADP
ftr-429	748	14	income	income	NOUN
ftr-429	748	15	the	the	DET
ftr-429	748	16	accrued	accrue	VERB
ftr-429	748	17	but	but	CCONJ
ftr-429	748	18	unpaid	unpaid	ADJ
ftr-429	748	19	gasoline	gasoline	NOUN
ftr-429	748	20	taxes	taxis	NOUN
ftr-429	748	21	which	which	PRON
ftr-429	748	22	had	have	AUX
ftr-429	748	23	been	be	AUX
ftr-429	748	24	deducted	deduct	VERB
ftr-429	748	25	earlier	early	ADV
ftr-429	748	26	.	.	PUNCT
ftr-429	749	1	the	the	DET
ftr-429	749	2	supreme	supreme	PROPN
ftr-429	749	3	court	court	PROPN
ftr-429	749	4	held	hold	VERB
ftr-429	749	5	broadly	broadly	ADV
ftr-429	749	6	that	that	SCONJ
ftr-429	749	7	the	the	DET
ftr-429	749	8	"	"	PUNCT
ftr-429	749	9	all	all	DET
ftr-429	749	10	events	event	NOUN
ftr-429	749	11	"	"	PUNCT
ftr-429	749	12	test	test	NOUN
ftr-429	749	13	is	be	AUX
ftr-429	749	14	not	not	PART
ftr-429	749	15	met	meet	VERB
ftr-429	749	16	in	in	ADP
ftr-429	749	17	connection	connection	NOUN
ftr-429	749	18	with	with	ADP
ftr-429	749	19	a	a	DET
ftr-429	749	20	contested	contest	VERB
ftr-429	749	21	liability	liability	NOUN
ftr-429	749	22	,	,	PUNCT
ftr-429	749	23	whether	whether	SCONJ
ftr-429	749	24	paid	pay	VERB
ftr-429	749	25	or	or	CCONJ
ftr-429	749	26	not	not	PART
ftr-429	749	27	,	,	PUNCT
ftr-429	749	28	and	and	CCONJ
ftr-429	749	29	therefore	therefore	ADV
ftr-429	749	30	no	no	DET
ftr-429	749	31	deduction	deduction	NOUN
ftr-429	749	32	should	should	AUX
ftr-429	749	33	have	have	AUX
ftr-429	749	34	been	be	AUX
ftr-429	749	35	allowed	allow	VERB
ftr-429	749	36	:	:	PUNCT
ftr-429	749	37	treatment	treatment	NOUN
ftr-429	749	38	.	.	PUNCT
ftr-429	750	1	see	see	VERB
ftr-429	750	2	11	11	NUM
ftr-429	750	3	u.s.c	u.s.c	ADJ
ftr-429	750	4	.	.	PUNCT
ftr-429	751	1	§	§	PROPN
ftr-429	751	2	1123(a)(4	1123(a)(4	NUM
ftr-429	751	3	)	)	PUNCT
ftr-429	751	4	(	(	PUNCT
ftr-429	751	5	2000	2000	NUM
ftr-429	751	6	)	)	PUNCT
ftr-429	751	7	.	.	PUNCT
ftr-429	752	1	while	while	SCONJ
ftr-429	752	2	there	there	PRON
ftr-429	752	3	is	be	VERB
ftr-429	752	4	some	some	DET
ftr-429	752	5	leeway	leeway	NOUN
ftr-429	752	6	in	in	ADP
ftr-429	752	7	the	the	DET
ftr-429	752	8	bankruptcy	bankruptcy	NOUN
ftr-429	752	9	code	code	NOUN
ftr-429	752	10	for	for	ADP
ftr-429	752	11	separately	separately	ADV
ftr-429	752	12	classifying	classify	VERB
ftr-429	752	13	similar	similar	ADJ
ftr-429	752	14	claims	claim	NOUN
ftr-429	752	15	,	,	PUNCT
ftr-429	752	16	bankruptcy	bankruptcy	NOUN
ftr-429	752	17	courts	court	NOUN
ftr-429	752	18	generally	generally	ADV
ftr-429	752	19	will	will	AUX
ftr-429	752	20	not	not	PART
ftr-429	752	21	permit	permit	VERB
ftr-429	752	22	separate	separate	ADJ
ftr-429	752	23	treatment	treatment	NOUN
ftr-429	752	24	of	of	ADP
ftr-429	752	25	claims	claim	NOUN
ftr-429	752	26	having	have	VERB
ftr-429	752	27	similar	similar	ADJ
ftr-429	752	28	priority	priority	NOUN
ftr-429	752	29	.	.	PUNCT
ftr-429	753	1	as	as	SCONJ
ftr-429	753	2	stated	state	VERB
ftr-429	753	3	by	by	ADP
ftr-429	753	4	the	the	DET
ftr-429	753	5	leading	lead	VERB
ftr-429	753	6	bankruptcy	bankruptcy	NOUN
ftr-429	753	7	treatise	treatise	NOUN
ftr-429	753	8	:	:	PUNCT
ftr-429	753	9	"	"	PUNCT
ftr-429	753	10	one	one	NUM
ftr-429	753	11	of	of	ADP
ftr-429	753	12	the	the	DET
ftr-429	753	13	cardinal	cardinal	ADJ
ftr-429	753	14	principles	principle	NOUN
ftr-429	753	15	underlying	underlie	VERB
ftr-429	753	16	bankruptcy	bankruptcy	NOUN
ftr-429	753	17	law	law	NOUN
ftr-429	753	18	is	be	AUX
ftr-429	753	19	equality	equality	NOUN
ftr-429	753	20	of	of	ADP
ftr-429	753	21	treatment	treatment	NOUN
ftr-429	753	22	of	of	ADP
ftr-429	753	23	similarly	similarly	ADV
ftr-429	753	24	situated	situated	ADJ
ftr-429	753	25	creditors	creditor	NOUN
ftr-429	753	26	.	.	PUNCT
ftr-429	753	27	"	"	PUNCT
ftr-429	754	1	7	7	NUM
ftr-429	754	2	matthew	matthew	PROPN
ftr-429	754	3	bender	bender	PROPN
ftr-429	754	4	,	,	PUNCT
ftr-429	754	5	collier	collier	NOUN
ftr-429	754	6	on	on	ADP
ftr-429	754	7	bankruptcy	bankruptcy	NOUN
ftr-429	754	8	,	,	PUNCT
ftr-429	754	9	1122.03	1122.03	NUM
ftr-429	754	10	(	(	PUNCT
ftr-429	754	11	15th	15th	ADJ
ftr-429	754	12	ed	ed	NOUN
ftr-429	754	13	.	.	PUNCT
ftr-429	754	14	revised	revise	VERB
ftr-429	754	15	,	,	PUNCT
ftr-429	754	16	2000	2000	NUM
ftr-429	754	17	)	)	PUNCT
ftr-429	754	18	.	.	PUNCT
ftr-429	755	1	see	see	VERB
ftr-429	755	2	e.g.	e.g.	ADV
ftr-429	755	3	,	,	PUNCT
ftr-429	755	4	in	in	ADP
ftr-429	755	5	re	re	PROPN
ftr-429	755	6	granada	granada	PROPN
ftr-429	755	7	wines	wines	PROPN
ftr-429	755	8	,	,	PUNCT
ftr-429	755	9	inc	inc	PROPN
ftr-429	755	10	.	.	PROPN
ftr-429	755	11	,	,	PUNCT
ftr-429	755	12	748	748	NUM
ftr-429	755	13	f.2d	f.2d	SYM
ftr-429	755	14	42	42	NUM
ftr-429	755	15	(	(	PUNCT
ftr-429	755	16	1st	1st	ADJ
ftr-429	755	17	cir	cir	NOUN
ftr-429	755	18	.	.	PUNCT
ftr-429	755	19	1984	1984	NUM
ftr-429	755	20	)	)	PUNCT
ftr-429	755	21	(	(	PUNCT
ftr-429	755	22	the	the	DET
ftr-429	755	23	general	general	ADJ
ftr-429	755	24	rule	rule	NOUN
ftr-429	755	25	regarding	regard	VERB
ftr-429	755	26	classification	classification	NOUN
ftr-429	755	27	is	be	AUX
ftr-429	755	28	that	that	SCONJ
ftr-429	755	29	"	"	PUNCT
ftr-429	755	30	all	all	DET
ftr-429	755	31	creditors	creditor	NOUN
ftr-429	755	32	of	of	ADP
ftr-429	755	33	equal	equal	ADJ
ftr-429	755	34	rank	rank	NOUN
ftr-429	755	35	with	with	ADP
ftr-429	755	36	claims	claim	NOUN
ftr-429	755	37	against	against	ADP
ftr-429	755	38	the	the	DET
ftr-429	755	39	same	same	ADJ
ftr-429	755	40	property	property	NOUN
ftr-429	755	41	should	should	AUX
ftr-429	755	42	be	be	AUX
ftr-429	755	43	placed	place	VERB
ftr-429	755	44	in	in	ADP
ftr-429	755	45	the	the	DET
ftr-429	755	46	same	same	ADJ
ftr-429	755	47	class	class	NOUN
ftr-429	755	48	.	.	PUNCT
ftr-429	755	49	"	"	PUNCT
ftr-429	755	50	)	)	PUNCT
ftr-429	755	51	,	,	PUNCT
ftr-429	755	52	quoting	quote	VERB
ftr-429	755	53	in	in	ADP
ftr-429	755	54	re	re	PROPN
ftr-429	755	55	los	los	PROPN
ftr-429	755	56	angeles	angeles	PROPN
ftr-429	755	57	land	land	NOUN
ftr-429	755	58	and	and	CCONJ
ftr-429	755	59	investments	investment	NOUN
ftr-429	755	60	,	,	PUNCT
ftr-429	755	61	ltd	ltd	PROPN
ftr-429	755	62	.	.	PROPN
ftr-429	755	63	,	,	PUNCT
ftr-429	755	64	282	282	NUM
ftr-429	755	65	f.	f.	PROPN
ftr-429	755	66	supp	supp	PROPN
ftr-429	755	67	.	.	PUNCT
ftr-429	756	1	448,453	448,453	NUM
ftr-429	756	2	(	(	PUNCT
ftr-429	756	3	1968	1968	NUM
ftr-429	756	4	)	)	PUNCT
ftr-429	756	5	,	,	PUNCT
ftr-429	756	6	affd	affd	PROPN
ftr-429	756	7	,	,	PUNCT
ftr-429	756	8	447	447	NUM
ftr-429	756	9	f.2d	f.2d	NOUN
ftr-429	756	10	1366	1366	NUM
ftr-429	756	11	(	(	PUNCT
ftr-429	756	12	9th	9th	ADJ
ftr-429	756	13	cir	cir	NOUN
ftr-429	756	14	.	.	PROPN
ftr-429	756	15	1971	1971	NUM
ftr-429	756	16	)	)	PUNCT
ftr-429	756	17	and	and	CCONJ
ftr-429	756	18	in	in	ADP
ftr-429	756	19	re	re	NOUN
ftr-429	756	20	scherk	scherk	NOUN
ftr-429	756	21	,	,	PUNCT
ftr-429	756	22	152	152	NUM
ftr-429	756	23	f.2d	f.2d	SYM
ftr-429	756	24	747	747	NUM
ftr-429	756	25	(	(	PUNCT
ftr-429	756	26	10th	10th	ADJ
ftr-429	756	27	cir	cir	NOUN
ftr-429	756	28	.	.	PROPN
ftr-429	756	29	1945	1945	NUM
ftr-429	756	30	)	)	PUNCT
ftr-429	756	31	.	.	PUNCT
ftr-429	757	1	106	106	NUM
ftr-429	757	2	.	.	X
ftr-429	757	3	320	320	NUM
ftr-429	758	1	u.s	u.s	PROPN
ftr-429	758	2	.	.	PROPN
ftr-429	758	3	516	516	NUM
ftr-429	758	4	(	(	PUNCT
ftr-429	758	5	1944	1944	NUM
ftr-429	758	6	)	)	PUNCT
ftr-429	758	7	.	.	PUNCT
ftr-429	759	1	2oo01	2oo01	PROPN
ftr-429	759	2	florida	florida	PROPN
ftr-429	759	3	tax	tax	NOUN
ftr-429	759	4	review	review	NOUN
ftr-429	759	5	it	it	PRON
ftr-429	759	6	has	have	AUX
ftr-429	759	7	long	long	ADV
ftr-429	759	8	been	be	AUX
ftr-429	759	9	held	hold	VERB
ftr-429	759	10	that	that	SCONJ
ftr-429	759	11	in	in	ADP
ftr-429	759	12	order	order	NOUN
ftr-429	759	13	to	to	PART
ftr-429	759	14	truly	truly	ADV
ftr-429	759	15	reflect	reflect	VERB
ftr-429	759	16	the	the	DET
ftr-429	759	17	income	income	NOUN
ftr-429	759	18	of	of	ADP
ftr-429	759	19	a	a	DET
ftr-429	759	20	given	give	VERB
ftr-429	759	21	year	year	NOUN
ftr-429	759	22	,	,	PUNCT
ftr-429	759	23	all	all	DET
ftr-429	759	24	the	the	DET
ftr-429	759	25	events	event	NOUN
ftr-429	759	26	must	must	AUX
ftr-429	759	27	occur	occur	VERB
ftr-429	759	28	in	in	ADP
ftr-429	759	29	that	that	DET
ftr-429	759	30	year	year	NOUN
ftr-429	759	31	which	which	PRON
ftr-429	759	32	fix	fix	VERB
ftr-429	759	33	the	the	DET
ftr-429	759	34	amount	amount	NOUN
ftr-429	759	35	and	and	CCONJ
ftr-429	759	36	the	the	DET
ftr-429	759	37	fact	fact	NOUN
ftr-429	759	38	of	of	ADP
ftr-429	759	39	the	the	DET
ftr-429	759	40	taxpayer	taxpayer	NOUN
ftr-429	759	41	's	's	PART
ftr-429	759	42	liability	liability	NOUN
ftr-429	759	43	for	for	ADP
ftr-429	759	44	items	item	NOUN
ftr-429	759	45	of	of	ADP
ftr-429	759	46	indebtedness	indebtedness	NOUN
ftr-429	759	47	deducted	deduct	VERB
ftr-429	759	48	though	though	ADV
ftr-429	759	49	not	not	PART
ftr-429	759	50	paid	pay	VERB
ftr-429	759	51	;	;	PUNCT
ftr-429	759	52	and	and	CCONJ
ftr-429	759	53	this	this	PRON
ftr-429	759	54	can	can	AUX
ftr-429	759	55	not	not	PART
ftr-429	759	56	be	be	AUX
ftr-429	759	57	the	the	DET
ftr-429	759	58	case	case	NOUN
ftr-429	759	59	where	where	SCONJ
ftr-429	759	60	the	the	DET
ftr-429	759	61	liability	liability	NOUN
ftr-429	759	62	is	be	AUX
ftr-429	759	63	contingent	contingent	ADJ
ftr-429	759	64	and	and	CCONJ
ftr-429	759	65	is	be	AUX
ftr-429	759	66	contested	contest	VERB
ftr-429	759	67	by	by	ADP
ftr-429	759	68	the	the	DET
ftr-429	759	69	taxpayer	taxpayer	NOUN
ftr-429	759	70	.	.	PUNCT
ftr-429	760	1	here	here	ADV
ftr-429	760	2	the	the	DET
ftr-429	760	3	taxpayer	taxpayer	NOUN
ftr-429	760	4	was	be	AUX
ftr-429	760	5	strenuously	strenuously	ADV
ftr-429	760	6	contesting	contest	VERB
ftr-429	760	7	liability	liability	NOUN
ftr-429	760	8	in	in	ADP
ftr-429	760	9	the	the	DET
ftr-429	760	10	courts	court	NOUN
ftr-429	760	11	and	and	CCONJ
ftr-429	760	12	,	,	PUNCT
ftr-429	760	13	at	at	ADP
ftr-429	760	14	the	the	DET
ftr-429	760	15	same	same	ADJ
ftr-429	760	16	time	time	NOUN
ftr-429	760	17	,	,	PUNCT
ftr-429	760	18	deducting	deduct	VERB
ftr-429	760	19	the	the	DET
ftr-429	760	20	amount	amount	NOUN
ftr-429	760	21	of	of	ADP
ftr-429	760	22	the	the	DET
ftr-429	760	23	tax	tax	NOUN
ftr-429	760	24	,	,	PUNCT
ftr-429	760	25	on	on	ADP
ftr-429	760	26	the	the	DET
ftr-429	760	27	theory	theory	NOUN
ftr-429	760	28	that	that	SCONJ
ftr-429	760	29	the	the	DET
ftr-429	760	30	state	state	NOUN
ftr-429	760	31	's	's	PART
ftr-429	760	32	exaction	exaction	NOUN
ftr-429	760	33	constituted	constitute	VERB
ftr-429	760	34	a	a	DET
ftr-429	760	35	fixed	fix	VERB
ftr-429	760	36	and	and	CCONJ
ftr-429	760	37	certain	certain	ADJ
ftr-429	760	38	liability	liability	NOUN
ftr-429	760	39	.	.	PUNCT
ftr-429	761	1	this	this	PRON
ftr-429	761	2	it	it	PRON
ftr-429	761	3	could	could	AUX
ftr-429	761	4	not	not	PART
ftr-429	761	5	do	do	VERB
ftr-429	761	6	.	.	PUNCT
ftr-429	762	1	it	it	PRON
ftr-429	762	2	must	must	AUX
ftr-429	762	3	,	,	PUNCT
ftr-429	762	4	in	in	ADP
ftr-429	762	5	the	the	DET
ftr-429	762	6	circumstances	circumstance	NOUN
ftr-429	762	7	,	,	PUNCT
ftr-429	762	8	await	await	VERB
ftr-429	762	9	the	the	DET
ftr-429	762	10	event	event	NOUN
ftr-429	762	11	of	of	ADP
ftr-429	762	12	the	the	DET
ftr-429	762	13	state	state	NOUN
ftr-429	762	14	court	court	NOUN
ftr-429	762	15	litigation	litigation	NOUN
ftr-429	762	16	and	and	CCONJ
ftr-429	762	17	might	might	AUX
ftr-429	762	18	claim	claim	VERB
ftr-429	762	19	a	a	DET
ftr-429	762	20	deduction	deduction	NOUN
ftr-429	762	21	only	only	ADV
ftr-429	762	22	for	for	ADP
ftr-429	762	23	the	the	DET
ftr-429	762	24	taxable	taxable	ADJ
ftr-429	762	25	year	year	NOUN
ftr-429	762	26	in	in	ADP
ftr-429	762	27	which	which	PRON
ftr-429	762	28	its	its	PRON
ftr-429	762	29	liability	liability	NOUN
ftr-429	762	30	for	for	ADP
ftr-429	762	31	the	the	DET
ftr-429	762	32	tax	tax	NOUN
ftr-429	762	33	was	be	AUX
ftr-429	762	34	finally	finally	ADV
ftr-429	762	35	adjudicated	adjudicate	VERB
ftr-429	762	36	.	.	PUNCT
ftr-429	762	37	"	"	PUNCT
ftr-429	763	1	°	°	ADP
ftr-429	763	2	7	7	NUM
ftr-429	763	3	in	in	ADP
ftr-429	763	4	united	united	PROPN
ftr-429	763	5	states	states	PROPN
ftr-429	763	6	v.	v.	CCONJ
ftr-429	763	7	consolidated	consolidated	PROPN
ftr-429	763	8	edison	edison	PROPN
ftr-429	763	9	company,'08	company,'08	PROPN
ftr-429	763	10	the	the	DET
ftr-429	763	11	supreme	supreme	PROPN
ftr-429	763	12	court	court	PROPN
ftr-429	763	13	re	re	PROPN
ftr-429	763	14	-	-	VERB
ftr-429	763	15	affirmed	affirm	VERB
ftr-429	763	16	the	the	DET
ftr-429	763	17	dixie	dixie	PROPN
ftr-429	763	18	pine	pine	NOUN
ftr-429	763	19	products	product	NOUN
ftr-429	763	20	decision	decision	NOUN
ftr-429	763	21	in	in	ADP
ftr-429	763	22	a	a	DET
ftr-429	763	23	case	case	NOUN
ftr-429	763	24	involving	involve	VERB
ftr-429	763	25	actual	actual	ADJ
ftr-429	763	26	payment	payment	NOUN
ftr-429	763	27	of	of	ADP
ftr-429	763	28	a	a	DET
ftr-429	763	29	contested	contest	VERB
ftr-429	763	30	liability	liability	NOUN
ftr-429	763	31	.	.	PUNCT
ftr-429	764	1	consolidated	consolidated	PROPN
ftr-429	764	2	edison	edison	PROPN
ftr-429	764	3	paid	pay	VERB
ftr-429	764	4	property	property	NOUN
ftr-429	764	5	taxes	taxis	NOUN
ftr-429	764	6	under	under	ADP
ftr-429	764	7	protest	protest	NOUN
ftr-429	764	8	,	,	PUNCT
ftr-429	764	9	and	and	CCONJ
ftr-429	764	10	sued	sue	VERB
ftr-429	764	11	to	to	PART
ftr-429	764	12	recover	recover	VERB
ftr-429	764	13	the	the	DET
ftr-429	764	14	overpayments	overpayment	NOUN
ftr-429	764	15	.	.	PUNCT
ftr-429	765	1	the	the	DET
ftr-429	765	2	court	court	NOUN
ftr-429	765	3	held	hold	VERB
ftr-429	765	4	that	that	SCONJ
ftr-429	765	5	no	no	DET
ftr-429	765	6	income	income	NOUN
ftr-429	765	7	tax	tax	NOUN
ftr-429	765	8	deduction	deduction	NOUN
ftr-429	765	9	would	would	AUX
ftr-429	765	10	be	be	AUX
ftr-429	765	11	allowed	allow	VERB
ftr-429	765	12	until	until	SCONJ
ftr-429	765	13	the	the	DET
ftr-429	765	14	contest	contest	NOUN
ftr-429	765	15	was	be	AUX
ftr-429	765	16	finally	finally	ADV
ftr-429	765	17	determined	determine	VERB
ftr-429	765	18	,	,	PUNCT
ftr-429	765	19	at	at	ADP
ftr-429	765	20	which	which	DET
ftr-429	765	21	time	time	NOUN
ftr-429	765	22	consolidated	consolidated	PROPN
ftr-429	765	23	edison	edison	PROPN
ftr-429	765	24	could	could	AUX
ftr-429	765	25	deduct	deduct	VERB
ftr-429	765	26	the	the	DET
ftr-429	765	27	amount	amount	NOUN
ftr-429	765	28	which	which	PRON
ftr-429	765	29	had	have	AUX
ftr-429	765	30	been	be	AUX
ftr-429	765	31	properly	properly	ADV
ftr-429	765	32	paid	pay	VERB
ftr-429	765	33	.	.	PUNCT
ftr-429	766	1	similarly	similarly	ADV
ftr-429	766	2	,	,	PUNCT
ftr-429	766	3	since	since	SCONJ
ftr-429	766	4	the	the	DET
ftr-429	766	5	amount	amount	NOUN
ftr-429	766	6	paid	pay	VERB
ftr-429	766	7	was	be	AUX
ftr-429	766	8	not	not	PART
ftr-429	766	9	deductible	deductible	ADJ
ftr-429	766	10	,	,	PUNCT
ftr-429	766	11	consolidated	consolidated	PROPN
ftr-429	766	12	edison	edison	PROPN
ftr-429	766	13	did	do	AUX
ftr-429	766	14	not	not	PART
ftr-429	766	15	have	have	VERB
ftr-429	766	16	to	to	PART
ftr-429	766	17	recognize	recognize	VERB
ftr-429	766	18	as	as	ADP
ftr-429	766	19	income	income	NOUN
ftr-429	766	20	the	the	DET
ftr-429	766	21	portion	portion	NOUN
ftr-429	766	22	of	of	ADP
ftr-429	766	23	the	the	DET
ftr-429	766	24	taxes	taxis	NOUN
ftr-429	766	25	which	which	PRON
ftr-429	766	26	were	be	AUX
ftr-429	766	27	refunded	refund	VERB
ftr-429	766	28	.	.	PUNCT
ftr-429	767	1	a.	a.	NOUN
ftr-429	767	2	creation	creation	NOUN
ftr-429	767	3	of	of	ADP
ftr-429	767	4	contested	contest	VERB
ftr-429	767	5	liability	liability	NOUN
ftr-429	767	6	funds	fund	NOUN
ftr-429	767	7	in	in	ADP
ftr-429	767	8	1964	1964	NUM
ftr-429	767	9	,	,	PUNCT
ftr-429	767	10	congress	congress	PROPN
ftr-429	767	11	enacted	enact	VERB
ftr-429	767	12	section	section	NOUN
ftr-429	767	13	461(f	461(f	NUM
ftr-429	767	14	)	)	PUNCT
ftr-429	767	15	to	to	PART
ftr-429	767	16	allow	allow	VERB
ftr-429	767	17	the	the	DET
ftr-429	767	18	deduction	deduction	NOUN
ftr-429	767	19	of	of	ADP
ftr-429	767	20	contested	contest	VERB
ftr-429	767	21	liabilities	liability	NOUN
ftr-429	767	22	that	that	PRON
ftr-429	767	23	have	have	AUX
ftr-429	767	24	been	be	AUX
ftr-429	767	25	paid	pay	VERB
ftr-429	767	26	.	.	PUNCT
ftr-429	768	1	"19	"19	PROPN
ftr-429	768	2	section	section	NOUN
ftr-429	768	3	461(f	461(f	NUM
ftr-429	768	4	)	)	PUNCT
ftr-429	768	5	also	also	ADV
ftr-429	768	6	allows	allow	VERB
ftr-429	768	7	both	both	PRON
ftr-429	768	8	cash	cash	NOUN
ftr-429	768	9	and	and	CCONJ
ftr-429	768	10	accrual	accrual	ADJ
ftr-429	768	11	method	method	NOUN
ftr-429	768	12	taxpayers	taxpayer	NOUN
ftr-429	768	13	,	,	PUNCT
ftr-429	768	14	in	in	ADP
ftr-429	768	15	the	the	DET
ftr-429	768	16	year	year	NOUN
ftr-429	768	17	that	that	PRON
ftr-429	768	18	the	the	DET
ftr-429	768	19	taxpayer	taxpayer	NOUN
ftr-429	768	20	transfers	transfer	VERB
ftr-429	768	21	money	money	NOUN
ftr-429	768	22	or	or	CCONJ
ftr-429	768	23	other	other	ADJ
ftr-429	768	24	property	property	NOUN
ftr-429	768	25	in	in	ADP
ftr-429	768	26	satisfaction	satisfaction	NOUN
ftr-429	768	27	of	of	ADP
ftr-429	768	28	a	a	DET
ftr-429	768	29	contested	contest	VERB
ftr-429	768	30	liability	liability	NOUN
ftr-429	768	31	,	,	PUNCT
ftr-429	768	32	to	to	PART
ftr-429	768	33	deduct	deduct	VERB
ftr-429	768	34	a	a	DET
ftr-429	768	35	payment	payment	NOUN
ftr-429	768	36	if	if	SCONJ
ftr-429	768	37	,	,	PUNCT
ftr-429	768	38	but	but	CCONJ
ftr-429	768	39	for	for	ADP
ftr-429	768	40	the	the	DET
ftr-429	768	41	contest	contest	NOUN
ftr-429	768	42	,	,	PUNCT
ftr-429	768	43	a	a	DET
ftr-429	768	44	deduction	deduction	NOUN
ftr-429	768	45	would	would	AUX
ftr-429	768	46	be	be	AUX
ftr-429	768	47	allowed	allow	VERB
ftr-429	768	48	for	for	ADP
ftr-429	768	49	the	the	DET
ftr-429	768	50	year	year	NOUN
ftr-429	768	51	of	of	ADP
ftr-429	768	52	transfer	transfer	NOUN
ftr-429	768	53	.	.	PUNCT
ftr-429	769	1	"	"	PUNCT
ftr-429	769	2	'	'	PUNCT
ftr-429	769	3	the	the	DET
ftr-429	769	4	statute	statute	NOUN
ftr-429	769	5	requires	require	VERB
ftr-429	769	6	only	only	ADV
ftr-429	769	7	a	a	DET
ftr-429	769	8	"	"	PUNCT
ftr-429	769	9	transfer	transfer	NOUN
ftr-429	769	10	of	of	ADP
ftr-429	769	11	money	money	NOUN
ftr-429	769	12	or	or	CCONJ
ftr-429	769	13	property	property	NOUN
ftr-429	769	14	to	to	PART
ftr-429	769	15	provide	provide	VERB
ftr-429	769	16	for	for	ADP
ftr-429	769	17	the	the	DET
ftr-429	769	18	satisfaction	satisfaction	NOUN
ftr-429	769	19	of	of	ADP
ftr-429	769	20	the	the	DET
ftr-429	769	21	asserted	asserted	ADJ
ftr-429	769	22	liability	liability	NOUN
ftr-429	769	23	.	.	PUNCT
ftr-429	769	24	"	"	PUNCT
ftr-429	770	1	'	'	PUNCT
ftr-429	770	2	1	1	NUM
ftr-429	770	3	unlike	unlike	ADP
ftr-429	770	4	the	the	DET
ftr-429	770	5	economic	economic	ADJ
ftr-429	770	6	performance	performance	NOUN
ftr-429	770	7	rules	rule	VERB
ftr-429	770	8	applicable	applicable	ADJ
ftr-429	770	9	to	to	PART
ftr-429	770	10	tort	tort	VERB
ftr-429	770	11	claims	claim	NOUN
ftr-429	770	12	under	under	ADP
ftr-429	770	13	section	section	NOUN
ftr-429	770	14	461	461	NUM
ftr-429	770	15	(	(	PUNCT
ftr-429	770	16	h)(2)(a	h)(2)(a	NUM
ftr-429	770	17	)	)	PUNCT
ftr-429	770	18	,	,	PUNCT
ftr-429	770	19	the	the	DET
ftr-429	770	20	contested	contest	VERB
ftr-429	770	21	liability	liability	NOUN
ftr-429	770	22	statute	statute	NOUN
ftr-429	770	23	does	do	AUX
ftr-429	770	24	not	not	PART
ftr-429	770	25	require	require	VERB
ftr-429	770	26	a	a	DET
ftr-429	770	27	direct	direct	ADJ
ftr-429	770	28	payment	payment	NOUN
ftr-429	770	29	to	to	ADP
ftr-429	770	30	the	the	DET
ftr-429	770	31	creditor	creditor	NOUN
ftr-429	770	32	before	before	SCONJ
ftr-429	770	33	a	a	DET
ftr-429	770	34	deduction	deduction	NOUN
ftr-429	770	35	can	can	AUX
ftr-429	770	36	be	be	AUX
ftr-429	770	37	taken	take	VERB
ftr-429	770	38	.	.	PUNCT
ftr-429	771	1	however	however	ADV
ftr-429	771	2	,	,	PUNCT
ftr-429	771	3	the	the	DET
ftr-429	771	4	treasury	treasury	PROPN
ftr-429	771	5	regulations	regulation	NOUN
ftr-429	771	6	promulgated	promulgate	VERB
ftr-429	771	7	under	under	ADP
ftr-429	771	8	section	section	NOUN
ftr-429	771	9	461	461	NUM
ftr-429	771	10	(	(	PUNCT
ftr-429	771	11	f	f	X
ftr-429	771	12	)	)	PUNCT
ftr-429	771	13	allow	allow	VERB
ftr-429	771	14	a	a	DET
ftr-429	771	15	deduction	deduction	NOUN
ftr-429	771	16	only	only	ADV
ftr-429	771	17	if	if	SCONJ
ftr-429	771	18	payment	payment	NOUN
ftr-429	771	19	is	be	AUX
ftr-429	771	20	made	make	VERB
ftr-429	771	21	to	to	ADP
ftr-429	771	22	the	the	DET
ftr-429	771	23	creditor	creditor	NOUN
ftr-429	771	24	,	,	PUNCT
ftr-429	771	25	to	to	ADP
ftr-429	771	26	a	a	DET
ftr-429	771	27	trust	trust	NOUN
ftr-429	771	28	or	or	CCONJ
ftr-429	771	29	escrow	escrow	VERB
ftr-429	771	30	pursuant	pursuant	ADV
ftr-429	771	31	to	to	ADP
ftr-429	771	32	a	a	DET
ftr-429	771	33	written	write	VERB
ftr-429	771	34	agreement	agreement	NOUN
ftr-429	771	35	with	with	ADP
ftr-429	771	36	the	the	DET
ftr-429	771	37	creditor	creditor	NOUN
ftr-429	771	38	,	,	PUNCT
ftr-429	771	39	or	or	CCONJ
ftr-429	771	40	pursuant	pursuant	ADJ
ftr-429	771	41	to	to	ADP
ftr-429	771	42	a	a	DET
ftr-429	771	43	court	court	NOUN
ftr-429	771	44	or	or	CCONJ
ftr-429	771	45	governmental	governmental	ADJ
ftr-429	771	46	order.112	order.112	PROPN
ftr-429	771	47	107	107	NUM
ftr-429	771	48	.	.	PUNCT
ftr-429	772	1	i	i	PRON
ftr-429	772	2	d.	d.	PROPN
ftr-429	772	3	at	at	ADP
ftr-429	772	4	519	519	NUM
ftr-429	772	5	.	.	PUNCT
ftr-429	772	6	108	108	NUM
ftr-429	772	7	.	.	PUNCT
ftr-429	773	1	366	366	NUM
ftr-429	773	2	u.s	u.s	PROPN
ftr-429	773	3	.	.	PROPN
ftr-429	773	4	380	380	NUM
ftr-429	773	5	(	(	PUNCT
ftr-429	773	6	1961	1961	NUM
ftr-429	773	7	)	)	PUNCT
ftr-429	773	8	.	.	PUNCT
ftr-429	774	1	109	109	NUM
ftr-429	774	2	.	.	PUNCT
ftr-429	775	1	revenue	revenue	NOUN
ftr-429	775	2	act	act	NOUN
ftr-429	775	3	of	of	ADP
ftr-429	775	4	1964	1964	NUM
ftr-429	775	5	,	,	PUNCT
ftr-429	775	6	pub	pub	NOUN
ftr-429	775	7	.	.	PUNCT
ftr-429	776	1	l.	l.	PROPN
ftr-429	776	2	no	no	INTJ
ftr-429	776	3	.	.	PROPN
ftr-429	777	1	88	88	NUM
ftr-429	777	2	-	-	SYM
ftr-429	777	3	272	272	NUM
ftr-429	777	4	,	,	PUNCT
ftr-429	777	5	78	78	NUM
ftr-429	777	6	stat	stat	NOUN
ftr-429	777	7	.	.	PUNCT
ftr-429	778	1	19	19	NUM
ftr-429	778	2	(	(	PUNCT
ftr-429	778	3	1964	1964	NUM
ftr-429	778	4	)	)	PUNCT
ftr-429	778	5	.	.	PUNCT
ftr-429	779	1	110	110	NUM
ftr-429	779	2	.	.	PUNCT
ftr-429	780	1	§	§	PROPN
ftr-429	780	2	461(f	461(f	PROPN
ftr-429	780	3	)	)	PUNCT
ftr-429	780	4	.	.	PUNCT
ftr-429	781	1	111	111	NUM
ftr-429	781	2	.	.	PUNCT
ftr-429	782	1	§	§	PROPN
ftr-429	782	2	461(f)(2	461(f)(2	PROPN
ftr-429	782	3	)	)	PUNCT
ftr-429	782	4	.	.	PUNCT
ftr-429	783	1	112	112	NUM
ftr-429	783	2	.	.	PUNCT
ftr-429	783	3	regs	regs	PROPN
ftr-429	783	4	.	.	PUNCT
ftr-429	784	1	§	§	PROPN
ftr-429	784	2	1.461	1.461	NUM
ftr-429	784	3	-	-	SYM
ftr-429	784	4	2(c)(1	2(c)(1	NUM
ftr-429	784	5	)	)	PUNCT
ftr-429	784	6	.	.	PUNCT
ftr-429	785	1	[	[	X
ftr-429	785	2	vol	vol	NOUN
ftr-429	785	3	.	.	PUNCT
ftr-429	785	4	5:3	5:3	NUM
ftr-429	785	5	avoiding	avoid	VERB
ftr-429	785	6	phantom	phantom	ADJ
ftr-429	785	7	income	income	NOUN
ftr-429	785	8	in	in	ADP
ftr-429	785	9	bankruptcy	bankruptcy	PROPN
ftr-429	785	10	b.	b.	PROPN
ftr-429	786	1	the	the	DET
ftr-429	786	2	signature	signature	NOUN
ftr-429	786	3	requirement	requirement	NOUN
ftr-429	786	4	for	for	ADP
ftr-429	786	5	contested	contest	VERB
ftr-429	786	6	liability	liability	NOUN
ftr-429	786	7	funds	fund	NOUN
ftr-429	786	8	the	the	DET
ftr-429	786	9	language	language	NOUN
ftr-429	786	10	in	in	ADP
ftr-429	786	11	the	the	DET
ftr-429	786	12	treasury	treasury	NOUN
ftr-429	786	13	regulation	regulation	NOUN
ftr-429	786	14	suggests	suggest	VERB
ftr-429	786	15	that	that	SCONJ
ftr-429	786	16	the	the	DET
ftr-429	786	17	creditor	creditor	NOUN
ftr-429	786	18	must	must	AUX
ftr-429	786	19	actually	actually	ADV
ftr-429	786	20	sign	sign	VERB
ftr-429	786	21	an	an	DET
ftr-429	786	22	agreement	agreement	NOUN
ftr-429	786	23	before	before	SCONJ
ftr-429	786	24	the	the	DET
ftr-429	786	25	debtor	debtor	NOUN
ftr-429	786	26	can	can	AUX
ftr-429	786	27	deduct	deduct	VERB
ftr-429	786	28	the	the	DET
ftr-429	786	29	payment	payment	NOUN
ftr-429	786	30	of	of	ADP
ftr-429	786	31	a	a	DET
ftr-429	786	32	contested	contest	VERB
ftr-429	786	33	liability	liability	NOUN
ftr-429	786	34	which	which	PRON
ftr-429	786	35	is	be	AUX
ftr-429	786	36	not	not	PART
ftr-429	786	37	made	make	VERB
ftr-429	786	38	directly	directly	ADV
ftr-429	786	39	to	to	ADP
ftr-429	786	40	the	the	DET
ftr-429	786	41	creditor	creditor	NOUN
ftr-429	786	42	or	or	CCONJ
ftr-429	786	43	pursuant	pursuant	VERB
ftr-429	786	44	to	to	ADP
ftr-429	786	45	a	a	DET
ftr-429	786	46	court	court	NOUN
ftr-429	786	47	order	order	NOUN
ftr-429	786	48	.	.	PUNCT
ftr-429	787	1	this	this	DET
ftr-429	787	2	language	language	NOUN
ftr-429	787	3	has	have	AUX
ftr-429	787	4	spawned	spawn	VERB
ftr-429	787	5	a	a	DET
ftr-429	787	6	number	number	NOUN
ftr-429	787	7	of	of	ADP
ftr-429	787	8	conflicting	conflicting	ADJ
ftr-429	787	9	opinions	opinion	NOUN
ftr-429	787	10	,	,	PUNCT
ftr-429	787	11	in	in	ADP
ftr-429	787	12	which	which	PRON
ftr-429	787	13	some	some	DET
ftr-429	787	14	courts	court	NOUN
ftr-429	787	15	have	have	AUX
ftr-429	787	16	virtually	virtually	ADV
ftr-429	787	17	ignored	ignore	VERB
ftr-429	787	18	the	the	DET
ftr-429	787	19	language	language	NOUN
ftr-429	787	20	of	of	ADP
ftr-429	787	21	the	the	DET
ftr-429	787	22	regulation	regulation	NOUN
ftr-429	787	23	.	.	PUNCT
ftr-429	788	1	two	two	NUM
ftr-429	788	2	courts	court	NOUN
ftr-429	788	3	have	have	AUX
ftr-429	788	4	denied	deny	VERB
ftr-429	788	5	deductions	deduction	NOUN
ftr-429	788	6	where	where	SCONJ
ftr-429	788	7	the	the	DET
ftr-429	788	8	creditor	creditor	NOUN
ftr-429	788	9	did	do	AUX
ftr-429	788	10	not	not	PART
ftr-429	788	11	sign	sign	VERB
ftr-429	788	12	the	the	DET
ftr-429	788	13	trust	trust	NOUN
ftr-429	788	14	agreement	agreement	NOUN
ftr-429	788	15	.	.	PUNCT
ftr-429	789	1	the	the	DET
ftr-429	789	2	only	only	ADJ
ftr-429	789	3	court	court	NOUN
ftr-429	789	4	to	to	PART
ftr-429	789	5	fully	fully	ADV
ftr-429	789	6	accept	accept	VERB
ftr-429	789	7	the	the	DET
ftr-429	789	8	language	language	NOUN
ftr-429	789	9	of	of	ADP
ftr-429	789	10	the	the	DET
ftr-429	789	11	regulation	regulation	NOUN
ftr-429	789	12	is	be	AUX
ftr-429	789	13	rosenthal	rosenthal	PROPN
ftr-429	789	14	v.	v.	PROPN
ftr-429	789	15	united	united	PROPN
ftr-429	789	16	states	states	PROPN
ftr-429	789	17	.	.	PUNCT
ftr-429	790	1	"3	"3	NOUN
ftr-429	790	2	the	the	DET
ftr-429	790	3	case	case	NOUN
ftr-429	790	4	arose	arise	VERB
ftr-429	790	5	out	out	ADP
ftr-429	790	6	of	of	ADP
ftr-429	790	7	a	a	DET
ftr-429	790	8	partnership	partnership	NOUN
ftr-429	790	9	dispute	dispute	NOUN
ftr-429	790	10	.	.	PUNCT
ftr-429	791	1	the	the	DET
ftr-429	791	2	partnership	partnership	NOUN
ftr-429	791	3	,	,	PUNCT
ftr-429	791	4	which	which	PRON
ftr-429	791	5	was	be	AUX
ftr-429	791	6	controlled	control	VERB
ftr-429	791	7	by	by	ADP
ftr-429	791	8	one	one	NUM
ftr-429	791	9	of	of	ADP
ftr-429	791	10	the	the	DET
ftr-429	791	11	partners	partner	NOUN
ftr-429	791	12	,	,	PUNCT
ftr-429	791	13	refused	refuse	VERB
ftr-429	791	14	to	to	PART
ftr-429	791	15	pay	pay	VERB
ftr-429	791	16	the	the	DET
ftr-429	791	17	other	other	ADJ
ftr-429	791	18	partner	partner	NOUN
ftr-429	791	19	's	's	PART
ftr-429	791	20	expenses	expense	NOUN
ftr-429	791	21	.	.	PUNCT
ftr-429	792	1	the	the	DET
ftr-429	792	2	partnership	partnership	NOUN
ftr-429	792	3	set	set	VERB
ftr-429	792	4	funds	fund	NOUN
ftr-429	792	5	aside	aside	ADV
ftr-429	792	6	in	in	ADP
ftr-429	792	7	a	a	DET
ftr-429	792	8	trust	trust	NOUN
ftr-429	792	9	to	to	PART
ftr-429	792	10	cover	cover	VERB
ftr-429	792	11	the	the	DET
ftr-429	792	12	claims	claim	NOUN
ftr-429	792	13	asserted	assert	VERB
ftr-429	792	14	by	by	ADP
ftr-429	792	15	the	the	DET
ftr-429	792	16	other	other	ADJ
ftr-429	792	17	partner	partner	NOUN
ftr-429	792	18	,	,	PUNCT
ftr-429	792	19	and	and	CCONJ
ftr-429	792	20	deducted	deduct	VERB
ftr-429	792	21	the	the	DET
ftr-429	792	22	fund	fund	NOUN
ftr-429	792	23	payments	payment	NOUN
ftr-429	792	24	.	.	PUNCT
ftr-429	793	1	the	the	DET
ftr-429	793	2	court	court	NOUN
ftr-429	793	3	held	hold	VERB
ftr-429	793	4	that	that	DET
ftr-429	793	5	section	section	NOUN
ftr-429	793	6	1.461	1.461	NUM
ftr-429	793	7	-	-	SYM
ftr-429	793	8	2(c)(1	2(c)(1	NUM
ftr-429	793	9	)	)	PUNCT
ftr-429	793	10	of	of	ADP
ftr-429	793	11	the	the	DET
ftr-429	793	12	treasury	treasury	PROPN
ftr-429	793	13	regulations	regulation	NOUN
ftr-429	793	14	requires	require	VERB
ftr-429	793	15	the	the	DET
ftr-429	793	16	signature	signature	NOUN
ftr-429	793	17	of	of	ADP
ftr-429	793	18	the	the	DET
ftr-429	793	19	claimant	claimant	NOUN
ftr-429	793	20	.	.	PUNCT
ftr-429	794	1	since	since	SCONJ
ftr-429	794	2	the	the	DET
ftr-429	794	3	claimant	claimant	NOUN
ftr-429	794	4	was	be	AUX
ftr-429	794	5	unaware	unaware	ADJ
ftr-429	794	6	of	of	ADP
ftr-429	794	7	the	the	DET
ftr-429	794	8	trust	trust	NOUN
ftr-429	794	9	and	and	CCONJ
ftr-429	794	10	did	do	AUX
ftr-429	794	11	not	not	PART
ftr-429	794	12	sign	sign	VERB
ftr-429	794	13	the	the	DET
ftr-429	794	14	trust	trust	NOUN
ftr-429	794	15	agreement	agreement	NOUN
ftr-429	794	16	,	,	PUNCT
ftr-429	794	17	the	the	DET
ftr-429	794	18	deductions	deduction	NOUN
ftr-429	794	19	were	be	AUX
ftr-429	794	20	not	not	PART
ftr-429	794	21	allowable	allowable	ADJ
ftr-429	794	22	.	.	PUNCT
ftr-429	795	1	the	the	DET
ftr-429	795	2	court	court	NOUN
ftr-429	795	3	in	in	ADP
ftr-429	795	4	poirier	poirier	PROPN
ftr-429	795	5	&	&	CCONJ
ftr-429	795	6	mclane	mclane	PROPN
ftr-429	795	7	corp	corp	PROPN
ftr-429	795	8	.	.	PROPN
ftr-429	795	9	v.	v.	ADP
ftr-429	795	10	commissioner,1	commissioner,1	NOUN
ftr-429	795	11	4	4	NUM
ftr-429	795	12	also	also	ADV
ftr-429	795	13	disallowed	disallow	VERB
ftr-429	795	14	a	a	DET
ftr-429	795	15	deduction	deduction	NOUN
ftr-429	795	16	for	for	ADP
ftr-429	795	17	payments	payment	NOUN
ftr-429	795	18	to	to	ADP
ftr-429	795	19	a	a	DET
ftr-429	795	20	secret	secret	ADJ
ftr-429	795	21	trust	trust	NOUN
ftr-429	795	22	for	for	ADP
ftr-429	795	23	the	the	DET
ftr-429	795	24	benefit	benefit	NOUN
ftr-429	795	25	of	of	ADP
ftr-429	795	26	the	the	DET
ftr-429	795	27	claimants	claimant	NOUN
ftr-429	795	28	,	,	PUNCT
ftr-429	795	29	but	but	CCONJ
ftr-429	795	30	did	do	AUX
ftr-429	795	31	not	not	PART
ftr-429	795	32	accept	accept	VERB
ftr-429	795	33	the	the	DET
ftr-429	795	34	treasury	treasury	NOUN
ftr-429	795	35	regulation	regulation	NOUN
ftr-429	795	36	wholesale	wholesale	NOUN
ftr-429	795	37	.	.	PUNCT
ftr-429	796	1	in	in	ADP
ftr-429	796	2	poirier	poirier	PROPN
ftr-429	796	3	,	,	PUNCT
ftr-429	796	4	a	a	DET
ftr-429	796	5	construction	construction	NOUN
ftr-429	796	6	contractor	contractor	NOUN
ftr-429	796	7	was	be	AUX
ftr-429	796	8	sued	sue	VERB
ftr-429	796	9	for	for	ADP
ftr-429	796	10	trespass	trespass	NOUN
ftr-429	796	11	by	by	ADP
ftr-429	796	12	the	the	DET
ftr-429	796	13	owners	owner	NOUN
ftr-429	796	14	of	of	ADP
ftr-429	796	15	an	an	DET
ftr-429	796	16	apartment	apartment	NOUN
ftr-429	796	17	building	building	NOUN
ftr-429	796	18	on	on	ADP
ftr-429	796	19	adjoining	adjoining	ADJ
ftr-429	796	20	land	land	NOUN
ftr-429	796	21	who	who	PRON
ftr-429	796	22	claimed	claim	VERB
ftr-429	796	23	that	that	SCONJ
ftr-429	796	24	the	the	DET
ftr-429	796	25	construction	construction	NOUN
ftr-429	796	26	damaged	damage	VERB
ftr-429	796	27	the	the	DET
ftr-429	796	28	foundation	foundation	NOUN
ftr-429	796	29	of	of	ADP
ftr-429	796	30	their	their	PRON
ftr-429	796	31	apartment	apartment	NOUN
ftr-429	796	32	building	building	NOUN
ftr-429	796	33	.	.	PUNCT
ftr-429	796	34	"	"	PUNCT
ftr-429	797	1	5	5	NUM
ftr-429	797	2	the	the	DET
ftr-429	797	3	contractor	contractor	NOUN
ftr-429	797	4	established	establish	VERB
ftr-429	797	5	a	a	DET
ftr-429	797	6	secret	secret	ADJ
ftr-429	797	7	trust	trust	NOUN
ftr-429	797	8	to	to	PART
ftr-429	797	9	cover	cover	VERB
ftr-429	797	10	the	the	DET
ftr-429	797	11	asserted	assert	VERB
ftr-429	797	12	trespass	trespass	NOUN
ftr-429	797	13	claims.116	claims.116	DET
ftr-429	797	14	the	the	DET
ftr-429	797	15	claimants	claimant	NOUN
ftr-429	797	16	were	be	AUX
ftr-429	797	17	not	not	PART
ftr-429	797	18	aware	aware	ADJ
ftr-429	797	19	of	of	ADP
ftr-429	797	20	the	the	DET
ftr-429	797	21	creation	creation	NOUN
ftr-429	797	22	of	of	ADP
ftr-429	797	23	the	the	DET
ftr-429	797	24	trust.1	trust.1	PROPN
ftr-429	797	25	7	7	NUM
ftr-429	797	26	the	the	DET
ftr-429	797	27	litigation	litigation	NOUN
ftr-429	797	28	was	be	AUX
ftr-429	797	29	resolved	resolve	VERB
ftr-429	797	30	without	without	ADP
ftr-429	797	31	any	any	DET
ftr-429	797	32	significant	significant	ADJ
ftr-429	797	33	liability	liability	NOUN
ftr-429	797	34	by	by	ADP
ftr-429	797	35	the	the	DET
ftr-429	797	36	contractor	contractor	NOUN
ftr-429	797	37	,	,	PUNCT
ftr-429	797	38	and	and	CCONJ
ftr-429	797	39	the	the	DET
ftr-429	797	40	funds	fund	NOUN
ftr-429	797	41	were	be	AUX
ftr-429	797	42	returned	return	VERB
ftr-429	797	43	by	by	ADP
ftr-429	797	44	the	the	DET
ftr-429	797	45	trust	trust	NOUN
ftr-429	797	46	to	to	ADP
ftr-429	797	47	the	the	DET
ftr-429	797	48	contractor	contractor	NOUN
ftr-429	797	49	.	.	PUNCT
ftr-429	797	50	8	8	NUM
ftr-429	798	1	the	the	DET
ftr-429	798	2	tax	tax	NOUN
ftr-429	798	3	court	court	NOUN
ftr-429	798	4	allowed	allow	VERB
ftr-429	798	5	the	the	DET
ftr-429	798	6	deduction	deduction	NOUN
ftr-429	798	7	because	because	SCONJ
ftr-429	798	8	the	the	DET
ftr-429	798	9	funds	fund	NOUN
ftr-429	798	10	were	be	AUX
ftr-429	798	11	transferred	transfer	VERB
ftr-429	798	12	beyond	beyond	ADP
ftr-429	798	13	the	the	DET
ftr-429	798	14	taxpayer	taxpayer	NOUN
ftr-429	798	15	's	's	PART
ftr-429	798	16	control	control	NOUN
ftr-429	798	17	.	.	PUNCT
ftr-429	798	18	"	"	PUNCT
ftr-429	799	1	9	9	NUM
ftr-429	799	2	on	on	ADP
ftr-429	799	3	appeal	appeal	NOUN
ftr-429	799	4	,	,	PUNCT
ftr-429	799	5	however	however	ADV
ftr-429	799	6	,	,	PUNCT
ftr-429	799	7	the	the	DET
ftr-429	799	8	second	second	ADJ
ftr-429	799	9	circuit	circuit	NOUN
ftr-429	799	10	disallowed	disallow	VERB
ftr-429	799	11	the	the	DET
ftr-429	799	12	deduction	deduction	NOUN
ftr-429	799	13	,	,	PUNCT
ftr-429	799	14	emphasizing	emphasize	VERB
ftr-429	799	15	that	that	SCONJ
ftr-429	799	16	a	a	DET
ftr-429	799	17	contrary	contrary	ADJ
ftr-429	799	18	conclusion	conclusion	NOUN
ftr-429	799	19	would	would	AUX
ftr-429	799	20	give	give	VERB
ftr-429	799	21	the	the	DET
ftr-429	799	22	taxpayer	taxpayer	NOUN
ftr-429	799	23	complete	complete	ADJ
ftr-429	799	24	control	control	NOUN
ftr-429	799	25	over	over	ADP
ftr-429	799	26	the	the	DET
ftr-429	799	27	timing	timing	NOUN
ftr-429	799	28	of	of	ADP
ftr-429	799	29	the	the	DET
ftr-429	799	30	deposit	deposit	NOUN
ftr-429	799	31	and	and	CCONJ
ftr-429	799	32	deduction	deduction	NOUN
ftr-429	799	33	,	,	PUNCT
ftr-429	799	34	which	which	PRON
ftr-429	799	35	would	would	AUX
ftr-429	799	36	not	not	PART
ftr-429	799	37	be	be	AUX
ftr-429	799	38	related	relate	VERB
ftr-429	799	39	to	to	ADP
ftr-429	799	40	the	the	DET
ftr-429	799	41	accrual	accrual	ADJ
ftr-429	799	42	of	of	ADP
ftr-429	799	43	the	the	DET
ftr-429	799	44	liability.120	liability.120	PROPN
ftr-429	799	45	it	it	PRON
ftr-429	799	46	is	be	AUX
ftr-429	799	47	unclear	unclear	ADJ
ftr-429	799	48	how	how	SCONJ
ftr-429	799	49	the	the	DET
ftr-429	799	50	poirer	poirer	NOUN
ftr-429	799	51	court	court	NOUN
ftr-429	799	52	would	would	AUX
ftr-429	799	53	have	have	AUX
ftr-429	799	54	ruled	rule	VERB
ftr-429	799	55	if	if	SCONJ
ftr-429	799	56	the	the	DET
ftr-429	799	57	creditors	creditor	NOUN
ftr-429	799	58	had	have	AUX
ftr-429	799	59	been	be	AUX
ftr-429	799	60	aware	aware	ADJ
ftr-429	799	61	of	of	ADP
ftr-429	799	62	the	the	DET
ftr-429	799	63	trust	trust	NOUN
ftr-429	799	64	but	but	CCONJ
ftr-429	799	65	had	have	AUX
ftr-429	799	66	not	not	PART
ftr-429	799	67	been	be	AUX
ftr-429	799	68	signatories	signatory	NOUN
ftr-429	799	69	to	to	ADP
ftr-429	799	70	the	the	DET
ftr-429	799	71	trust	trust	NOUN
ftr-429	799	72	agreement	agreement	NOUN
ftr-429	799	73	,	,	PUNCT
ftr-429	799	74	or	or	CCONJ
ftr-429	799	75	if	if	SCONJ
ftr-429	799	76	the	the	DET
ftr-429	799	77	timing	timing	NOUN
ftr-429	799	78	of	of	ADP
ftr-429	799	79	contributions	contribution	NOUN
ftr-429	799	80	was	be	AUX
ftr-429	799	81	not	not	PART
ftr-429	799	82	solely	solely	ADV
ftr-429	799	83	within	within	ADP
ftr-429	799	84	the	the	DET
ftr-429	799	85	taxpayer	taxpayer	NOUN
ftr-429	799	86	's	's	PART
ftr-429	799	87	control	control	NOUN
ftr-429	799	88	.	.	PUNCT
ftr-429	800	1	113	113	NUM
ftr-429	800	2	.	.	X
ftr-429	800	3	11	11	NUM
ftr-429	800	4	c1	c1	NOUN
ftr-429	800	5	.	.	PUNCT
ftr-429	801	1	ct	ct	PROPN
ftr-429	801	2	.	.	PROPN
ftr-429	801	3	165	165	NUM
ftr-429	801	4	(	(	PUNCT
ftr-429	801	5	1986	1986	NUM
ftr-429	801	6	)	)	PUNCT
ftr-429	801	7	.	.	PUNCT
ftr-429	802	1	114	114	NUM
ftr-429	802	2	.	.	X
ftr-429	803	1	547	547	NUM
ftr-429	803	2	f.2d	f.2d	SYM
ftr-429	803	3	161	161	NUM
ftr-429	803	4	(	(	PUNCT
ftr-429	803	5	2d	2d	NUM
ftr-429	803	6	cir	cir	NOUN
ftr-429	803	7	.	.	PUNCT
ftr-429	803	8	1976	1976	NUM
ftr-429	803	9	)	)	PUNCT
ftr-429	803	10	.	.	PUNCT
ftr-429	804	1	115	115	NUM
ftr-429	804	2	.	.	PUNCT
ftr-429	805	1	i	i	PRON
ftr-429	805	2	d.	d.	PROPN
ftr-429	805	3	at	at	ADP
ftr-429	805	4	163	163	NUM
ftr-429	805	5	.	.	PUNCT
ftr-429	806	1	116	116	NUM
ftr-429	806	2	.	.	PUNCT
ftr-429	807	1	i	i	PRON
ftr-429	807	2	d.	d.	PROPN
ftr-429	807	3	117	117	NUM
ftr-429	807	4	.	.	PUNCT
ftr-429	808	1	i	i	PRON
ftr-429	808	2	d.	d.	PROPN
ftr-429	808	3	at	at	ADP
ftr-429	808	4	165	165	NUM
ftr-429	808	5	.	.	PUNCT
ftr-429	809	1	118	118	NUM
ftr-429	809	2	.	.	PUNCT
ftr-429	810	1	i	i	PRON
ftr-429	810	2	d.	d.	PROPN
ftr-429	810	3	at	at	ADP
ftr-429	810	4	163	163	NUM
ftr-429	810	5	.	.	PUNCT
ftr-429	811	1	119	119	NUM
ftr-429	811	2	.	.	NOUN
ftr-429	812	1	63	63	NUM
ftr-429	812	2	.	.	PUNCT
ftr-429	813	1	t.c	t.c	PROPN
ftr-429	813	2	.	.	PROPN
ftr-429	813	3	570	570	NUM
ftr-429	813	4	(	(	PUNCT
ftr-429	813	5	1975	1975	NUM
ftr-429	813	6	)	)	PUNCT
ftr-429	813	7	.	.	PUNCT
ftr-429	814	1	120	120	NUM
ftr-429	814	2	.	.	X
ftr-429	814	3	547	547	NUM
ftr-429	814	4	f.2d	f.2d	SYM
ftr-429	814	5	161	161	NUM
ftr-429	814	6	(	(	PUNCT
ftr-429	814	7	2d	2d	NUM
ftr-429	814	8	cir	cir	NOUN
ftr-429	814	9	.	.	PUNCT
ftr-429	814	10	1976	1976	NUM
ftr-429	814	11	)	)	PUNCT
ftr-429	814	12	.	.	PUNCT
ftr-429	815	1	20011	20011	NUM
ftr-429	816	1	the	the	DET
ftr-429	816	2	ninth	ninth	ADJ
ftr-429	816	3	circuit	circuit	NOUN
ftr-429	816	4	held	hold	VERB
ftr-429	816	5	in	in	ADP
ftr-429	816	6	consolidated	consolidated	ADJ
ftr-429	816	7	freightways	freightway	NOUN
ftr-429	816	8	,	,	PUNCT
ftr-429	816	9	inc	inc	PROPN
ftr-429	816	10	.	.	PROPN
ftr-429	816	11	v.	v.	PROPN
ftr-429	816	12	commissioner	commissioner	PROPN
ftr-429	816	13	,	,	PUNCT
ftr-429	816	14	12	12	NUM
ftr-429	816	15	1	1	NUM
ftr-429	816	16	that	that	SCONJ
ftr-429	816	17	payments	payment	NOUN
ftr-429	816	18	made	make	VERB
ftr-429	816	19	on	on	ADP
ftr-429	816	20	account	account	NOUN
ftr-429	816	21	of	of	ADP
ftr-429	816	22	potential	potential	ADJ
ftr-429	816	23	future	future	ADJ
ftr-429	816	24	liabilities	liability	NOUN
ftr-429	816	25	that	that	PRON
ftr-429	816	26	had	have	AUX
ftr-429	816	27	not	not	PART
ftr-429	816	28	arisen	arise	VERB
ftr-429	816	29	are	be	AUX
ftr-429	816	30	not	not	PART
ftr-429	816	31	deductible	deductible	ADJ
ftr-429	816	32	.	.	PUNCT
ftr-429	817	1	122	122	NUM
ftr-429	817	2	a	a	DET
ftr-429	817	3	trucking	trucking	NOUN
ftr-429	817	4	company	company	NOUN
ftr-429	817	5	sought	seek	VERB
ftr-429	817	6	to	to	PART
ftr-429	817	7	deduct	deduct	VERB
ftr-429	817	8	payments	payment	NOUN
ftr-429	817	9	made	make	VERB
ftr-429	817	10	to	to	ADP
ftr-429	817	11	a	a	DET
ftr-429	817	12	liability	liability	NOUN
ftr-429	817	13	bonding	bonding	NOUN
ftr-429	817	14	company	company	NOUN
ftr-429	817	15	.	.	PUNCT
ftr-429	818	1	the	the	DET
ftr-429	818	2	trucking	trucking	NOUN
ftr-429	818	3	company	company	NOUN
ftr-429	818	4	was	be	AUX
ftr-429	818	5	selfinsured	selfinsure	VERB
ftr-429	818	6	for	for	ADP
ftr-429	818	7	liability	liability	NOUN
ftr-429	818	8	,	,	PUNCT
ftr-429	818	9	but	but	CCONJ
ftr-429	818	10	was	be	AUX
ftr-429	818	11	required	require	VERB
ftr-429	818	12	to	to	PART
ftr-429	818	13	post	post	VERB
ftr-429	818	14	a	a	DET
ftr-429	818	15	bond	bond	NOUN
ftr-429	818	16	with	with	ADP
ftr-429	818	17	the	the	DET
ftr-429	818	18	interstate	interstate	PROPN
ftr-429	818	19	commerce	commerce	PROPN
ftr-429	818	20	commission	commission	PROPN
ftr-429	818	21	to	to	PART
ftr-429	818	22	assure	assure	VERB
ftr-429	818	23	payment	payment	NOUN
ftr-429	818	24	to	to	ADP
ftr-429	818	25	potential	potential	ADJ
ftr-429	818	26	tort	tort	NOUN
ftr-429	818	27	claimants	claimant	NOUN
ftr-429	818	28	.	.	PUNCT
ftr-429	819	1	123	123	NUM
ftr-429	819	2	in	in	ADP
ftr-429	819	3	order	order	NOUN
ftr-429	819	4	to	to	PART
ftr-429	819	5	obtain	obtain	VERB
ftr-429	819	6	the	the	DET
ftr-429	819	7	bond	bond	NOUN
ftr-429	819	8	,	,	PUNCT
ftr-429	819	9	the	the	DET
ftr-429	819	10	trucking	trucking	NOUN
ftr-429	819	11	company	company	NOUN
ftr-429	819	12	was	be	AUX
ftr-429	819	13	required	require	VERB
ftr-429	819	14	to	to	PART
ftr-429	819	15	post	post	VERB
ftr-429	819	16	a	a	DET
ftr-429	819	17	security	security	NOUN
ftr-429	819	18	deposit	deposit	NOUN
ftr-429	819	19	with	with	ADP
ftr-429	819	20	the	the	DET
ftr-429	819	21	bonding	bonding	NOUN
ftr-429	819	22	company	company	NOUN
ftr-429	819	23	.	.	PUNCT
ftr-429	820	1	2	2	NUM
ftr-429	820	2	"	"	PUNCT
ftr-429	820	3	the	the	DET
ftr-429	820	4	amount	amount	NOUN
ftr-429	820	5	of	of	ADP
ftr-429	820	6	the	the	DET
ftr-429	820	7	security	security	NOUN
ftr-429	820	8	deposit	deposit	NOUN
ftr-429	820	9	was	be	AUX
ftr-429	820	10	determined	determine	VERB
ftr-429	820	11	by	by	ADP
ftr-429	820	12	the	the	DET
ftr-429	820	13	agreement	agreement	NOUN
ftr-429	820	14	of	of	ADP
ftr-429	820	15	the	the	DET
ftr-429	820	16	taxpayer	taxpayer	NOUN
ftr-429	820	17	and	and	CCONJ
ftr-429	820	18	the	the	DET
ftr-429	820	19	bonding	bonding	NOUN
ftr-429	820	20	company	company	NOUN
ftr-429	820	21	,	,	PUNCT
ftr-429	820	22	based	base	VERB
ftr-429	820	23	on	on	ADP
ftr-429	820	24	their	their	PRON
ftr-429	820	25	joint	joint	ADJ
ftr-429	820	26	estimate	estimate	NOUN
ftr-429	820	27	of	of	ADP
ftr-429	820	28	the	the	DET
ftr-429	820	29	liability	liability	NOUN
ftr-429	820	30	and	and	CCONJ
ftr-429	820	31	did	do	AUX
ftr-429	820	32	not	not	PART
ftr-429	820	33	match	match	VERB
ftr-429	820	34	the	the	DET
ftr-429	820	35	amount	amount	NOUN
ftr-429	820	36	of	of	ADP
ftr-429	820	37	asserted	assert	VERB
ftr-429	820	38	liabilities	liability	NOUN
ftr-429	820	39	.	.	PUNCT
ftr-429	820	40	'5	'5	PUNCT
ftr-429	821	1	because	because	SCONJ
ftr-429	821	2	the	the	DET
ftr-429	821	3	transfers	transfer	NOUN
ftr-429	821	4	for	for	ADP
ftr-429	821	5	security	security	NOUN
ftr-429	821	6	could	could	AUX
ftr-429	821	7	exceed	exceed	VERB
ftr-429	821	8	the	the	DET
ftr-429	821	9	amount	amount	NOUN
ftr-429	821	10	of	of	ADP
ftr-429	821	11	all	all	DET
ftr-429	821	12	asserted	assert	VERB
ftr-429	821	13	liabilities	liability	NOUN
ftr-429	821	14	(	(	PUNCT
ftr-429	821	15	which	which	PRON
ftr-429	821	16	would	would	AUX
ftr-429	821	17	open	open	VERB
ftr-429	821	18	the	the	DET
ftr-429	821	19	door	door	NOUN
ftr-429	821	20	for	for	ADP
ftr-429	821	21	unlimited	unlimited	ADJ
ftr-429	821	22	tax	tax	NOUN
ftr-429	821	23	deferral	deferral	NOUN
ftr-429	821	24	)	)	PUNCT
ftr-429	821	25	,	,	PUNCT
ftr-429	821	26	126	126	NUM
ftr-429	821	27	and	and	CCONJ
ftr-429	821	28	because	because	SCONJ
ftr-429	821	29	the	the	DET
ftr-429	821	30	purpose	purpose	NOUN
ftr-429	821	31	of	of	ADP
ftr-429	821	32	the	the	DET
ftr-429	821	33	transfers	transfer	NOUN
ftr-429	821	34	was	be	AUX
ftr-429	821	35	to	to	PART
ftr-429	821	36	protect	protect	VERB
ftr-429	821	37	the	the	DET
ftr-429	821	38	bonding	bonding	NOUN
ftr-429	821	39	company	company	NOUN
ftr-429	821	40	rather	rather	ADV
ftr-429	821	41	than	than	ADP
ftr-429	821	42	to	to	PART
ftr-429	821	43	provide	provide	VERB
ftr-429	821	44	for	for	ADP
ftr-429	821	45	the	the	DET
ftr-429	821	46	satisfaction	satisfaction	NOUN
ftr-429	821	47	of	of	ADP
ftr-429	821	48	tort	tort	NOUN
ftr-429	821	49	liabilities	liability	NOUN
ftr-429	821	50	,	,	PUNCT
ftr-429	821	51	the	the	DET
ftr-429	821	52	court	court	NOUN
ftr-429	821	53	denied	deny	VERB
ftr-429	821	54	a	a	DET
ftr-429	821	55	deduction	deduction	NOUN
ftr-429	821	56	for	for	ADP
ftr-429	821	57	the	the	DET
ftr-429	821	58	payments	payment	NOUN
ftr-429	821	59	.	.	PUNCT
ftr-429	822	1	1	1	NUM
ftr-429	822	2	27	27	NUM
ftr-429	822	3	the	the	DET
ftr-429	822	4	remaining	remain	VERB
ftr-429	822	5	courts	court	NOUN
ftr-429	822	6	to	to	PART
ftr-429	822	7	consider	consider	VERB
ftr-429	822	8	the	the	DET
ftr-429	822	9	issue	issue	NOUN
ftr-429	822	10	have	have	AUX
ftr-429	822	11	not	not	PART
ftr-429	822	12	followed	follow	VERB
ftr-429	822	13	either	either	CCONJ
ftr-429	822	14	the	the	DET
ftr-429	822	15	language	language	NOUN
ftr-429	822	16	or	or	CCONJ
ftr-429	822	17	the	the	DET
ftr-429	822	18	manifest	manif	ADJ
ftr-429	822	19	intent	intent	NOUN
ftr-429	822	20	of	of	ADP
ftr-429	822	21	the	the	DET
ftr-429	822	22	regulation	regulation	NOUN
ftr-429	822	23	.	.	PUNCT
ftr-429	823	1	in	in	ADP
ftr-429	823	2	chem	chem	NOUN
ftr-429	823	3	aero	aero	PROPN
ftr-429	823	4	,	,	PUNCT
ftr-429	823	5	inc	inc	PROPN
ftr-429	823	6	.	.	PROPN
ftr-429	823	7	v.	v.	PROPN
ftr-429	823	8	united	united	PROPN
ftr-429	823	9	states	states	PROPN
ftr-429	823	10	,	,	PUNCT
ftr-429	823	11	128	128	NUM
ftr-429	823	12	the	the	DET
ftr-429	823	13	ninth	ninth	ADJ
ftr-429	823	14	circuit	circuit	NOUN
ftr-429	823	15	allowed	allow	VERB
ftr-429	823	16	a	a	DET
ftr-429	823	17	defendant	defendant	NOUN
ftr-429	823	18	,	,	PUNCT
ftr-429	823	19	who	who	PRON
ftr-429	823	20	had	have	AUX
ftr-429	823	21	posted	post	VERB
ftr-429	823	22	a	a	DET
ftr-429	823	23	bond	bond	NOUN
ftr-429	823	24	to	to	PART
ftr-429	823	25	obtain	obtain	VERB
ftr-429	823	26	a	a	DET
ftr-429	823	27	stay	stay	NOUN
ftr-429	823	28	pending	pende	VERB
ftr-429	823	29	appeal	appeal	NOUN
ftr-429	823	30	,	,	PUNCT
ftr-429	823	31	129	129	NUM
ftr-429	823	32	to	to	PART
ftr-429	823	33	deduct	deduct	VERB
ftr-429	823	34	the	the	DET
ftr-429	823	35	value	value	NOUN
ftr-429	823	36	of	of	ADP
ftr-429	823	37	collateral	collateral	NOUN
ftr-429	823	38	transferred	transfer	VERB
ftr-429	823	39	to	to	ADP
ftr-429	823	40	the	the	DET
ftr-429	823	41	bonding	bond	VERB
ftr-429	823	42	company	company	NOUN
ftr-429	823	43	to	to	PART
ftr-429	823	44	secure	secure	VERB
ftr-429	823	45	the	the	DET
ftr-429	823	46	defendants	defendant	NOUN
ftr-429	823	47	'	'	PART
ftr-429	823	48	indemnity	indemnity	NOUN
ftr-429	823	49	obligations	obligation	NOUN
ftr-429	823	50	to	to	ADP
ftr-429	823	51	the	the	DET
ftr-429	823	52	bonding	bonding	NOUN
ftr-429	823	53	company	company	NOUN
ftr-429	823	54	.	.	PUNCT
ftr-429	824	1	130	130	NUM
ftr-429	824	2	the	the	DET
ftr-429	824	3	court	court	NOUN
ftr-429	824	4	held	hold	VERB
ftr-429	824	5	that	that	SCONJ
ftr-429	824	6	the	the	DET
ftr-429	824	7	transfer	transfer	NOUN
ftr-429	824	8	limitations	limitation	NOUN
ftr-429	824	9	in	in	ADP
ftr-429	824	10	section	section	NOUN
ftr-429	824	11	1.461	1.461	NUM
ftr-429	824	12	-	-	SYM
ftr-429	824	13	2(c)(1	2(c)(1	NUM
ftr-429	824	14	)	)	PUNCT
ftr-429	824	15	of	of	ADP
ftr-429	824	16	the	the	DET
ftr-429	824	17	treasury	treasury	PROPN
ftr-429	824	18	regulations	regulation	NOUN
ftr-429	824	19	only	only	ADV
ftr-429	824	20	stated	state	VERB
ftr-429	824	21	a	a	DET
ftr-429	824	22	general	general	ADJ
ftr-429	824	23	rule	rule	NOUN
ftr-429	824	24	,	,	PUNCT
ftr-429	824	25	and	and	CCONJ
ftr-429	824	26	that	that	SCONJ
ftr-429	824	27	the	the	DET
ftr-429	824	28	court	court	NOUN
ftr-429	824	29	was	be	AUX
ftr-429	824	30	free	free	ADJ
ftr-429	824	31	to	to	PART
ftr-429	824	32	make	make	VERB
ftr-429	824	33	exceptions	exception	NOUN
ftr-429	824	34	to	to	ADP
ftr-429	824	35	the	the	DET
ftr-429	824	36	general	general	ADJ
ftr-429	824	37	rule	rule	NOUN
ftr-429	824	38	where	where	SCONJ
ftr-429	824	39	the	the	DET
ftr-429	824	40	funds	fund	NOUN
ftr-429	824	41	were	be	AUX
ftr-429	824	42	placed	place	VERB
ftr-429	824	43	beyond	beyond	ADP
ftr-429	824	44	the	the	DET
ftr-429	824	45	taxpayer	taxpayer	NOUN
ftr-429	824	46	's	's	PART
ftr-429	824	47	control	control	NOUN
ftr-429	824	48	for	for	ADP
ftr-429	824	49	the	the	DET
ftr-429	824	50	satisfaction	satisfaction	NOUN
ftr-429	824	51	of	of	ADP
ftr-429	824	52	an	an	DET
ftr-429	824	53	asserted	asserted	ADJ
ftr-429	824	54	liability	liability	NOUN
ftr-429	824	55	.	.	PUNCT
ftr-429	824	56	'	'	PUNCT
ftr-429	825	1	3	3	X
ftr-429	825	2	'	'	NUM
ftr-429	825	3	the	the	DET
ftr-429	825	4	chem	chem	NOUN
ftr-429	825	5	aero	aero	PROPN
ftr-429	825	6	court	court	PROPN
ftr-429	825	7	distinguished	distinguish	VERB
ftr-429	825	8	the	the	DET
ftr-429	825	9	poirier	poirier	PROPN
ftr-429	825	10	case	case	NOUN
ftr-429	825	11	on	on	ADP
ftr-429	825	12	the	the	DET
ftr-429	825	13	grounds	ground	NOUN
ftr-429	825	14	that	that	SCONJ
ftr-429	825	15	the	the	DET
ftr-429	825	16	creditor	creditor	NOUN
ftr-429	825	17	in	in	ADP
ftr-429	825	18	chem	chem	NOUN
ftr-429	825	19	aero	aero	PROPN
ftr-429	825	20	knew	know	VERB
ftr-429	825	21	of	of	ADP
ftr-429	825	22	the	the	DET
ftr-429	825	23	posting	posting	NOUN
ftr-429	825	24	of	of	ADP
ftr-429	825	25	the	the	DET
ftr-429	825	26	bond	bond	NOUN
ftr-429	825	27	,	,	PUNCT
ftr-429	825	28	while	while	SCONJ
ftr-429	825	29	the	the	DET
ftr-429	825	30	poirier	poirier	PROPN
ftr-429	825	31	transfer	transfer	NOUN
ftr-429	825	32	was	be	AUX
ftr-429	825	33	to	to	ADP
ftr-429	825	34	a	a	DET
ftr-429	825	35	secret	secret	ADJ
ftr-429	825	36	trust	trust	NOUN
ftr-429	825	37	.	.	PUNCT
ftr-429	826	1	132	132	NUM
ftr-429	826	2	however	however	ADV
ftr-429	826	3	,	,	PUNCT
ftr-429	826	4	there	there	PRON
ftr-429	826	5	was	be	VERB
ftr-429	826	6	in	in	ADP
ftr-429	826	7	fact	fact	NOUN
ftr-429	826	8	no	no	DET
ftr-429	826	9	evidence	evidence	NOUN
ftr-429	826	10	in	in	ADP
ftr-429	826	11	chem	chem	NOUN
ftr-429	826	12	aero	aero	NOUN
ftr-429	826	13	that	that	PRON
ftr-429	826	14	the	the	DET
ftr-429	826	15	121	121	NUM
ftr-429	826	16	.	.	PUNCT
ftr-429	826	17	708	708	NUM
ftr-429	826	18	f.2d	f.2d	NUM
ftr-429	826	19	1385	1385	NUM
ftr-429	826	20	(	(	PUNCT
ftr-429	826	21	9th	9th	ADJ
ftr-429	826	22	cir	cir	NOUN
ftr-429	826	23	.	.	PUNCT
ftr-429	826	24	1983	1983	NUM
ftr-429	826	25	)	)	PUNCT
ftr-429	826	26	.	.	PUNCT
ftr-429	827	1	122	122	NUM
ftr-429	827	2	.	.	PUNCT
ftr-429	828	1	i	i	PRON
ftr-429	828	2	d.	d.	PROPN
ftr-429	828	3	at	at	ADP
ftr-429	828	4	1394	1394	NUM
ftr-429	828	5	.	.	PUNCT
ftr-429	829	1	123	123	NUM
ftr-429	829	2	.	.	PUNCT
ftr-429	830	1	i	i	PRON
ftr-429	830	2	d.	d.	PROPN
ftr-429	830	3	124	124	NUM
ftr-429	830	4	.	.	PUNCT
ftr-429	831	1	i	i	PRON
ftr-429	831	2	d.	d.	PROPN
ftr-429	831	3	125	125	NUM
ftr-429	831	4	.	.	PUNCT
ftr-429	832	1	i	i	PRON
ftr-429	832	2	d.	d.	PROPN
ftr-429	832	3	126	126	NUM
ftr-429	832	4	.	.	PUNCT
ftr-429	833	1	i	i	PRON
ftr-429	833	2	d.	d.	PROPN
ftr-429	833	3	at	at	ADP
ftr-429	833	4	1394	1394	NUM
ftr-429	833	5	.	.	PUNCT
ftr-429	834	1	127	127	NUM
ftr-429	834	2	.	.	PUNCT
ftr-429	835	1	i	i	PRON
ftr-429	835	2	d.	d.	PROPN
ftr-429	835	3	128	128	NUM
ftr-429	835	4	.	.	PUNCT
ftr-429	836	1	694	694	NUM
ftr-429	836	2	f.2d	f.2d	SYM
ftr-429	836	3	196	196	NUM
ftr-429	836	4	(	(	PUNCT
ftr-429	836	5	9th	9th	ADJ
ftr-429	836	6	cir	cir	NOUN
ftr-429	836	7	.	.	PROPN
ftr-429	836	8	1982	1982	NUM
ftr-429	836	9	)	)	PUNCT
ftr-429	836	10	.	.	PUNCT
ftr-429	837	1	129	129	NUM
ftr-429	837	2	.	.	PUNCT
ftr-429	838	1	i	i	PRON
ftr-429	838	2	d.	d.	PROPN
ftr-429	838	3	at	at	ADP
ftr-429	838	4	197	197	NUM
ftr-429	838	5	.	.	PUNCT
ftr-429	838	6	130	130	NUM
ftr-429	838	7	.	.	PUNCT
ftr-429	839	1	i	i	PRON
ftr-429	839	2	d.	d.	PROPN
ftr-429	839	3	at	at	ADP
ftr-429	839	4	197	197	NUM
ftr-429	839	5	;	;	PUNCT
ftr-429	839	6	200	200	NUM
ftr-429	839	7	.	.	NOUN
ftr-429	839	8	131	131	NUM
ftr-429	839	9	.	.	PUNCT
ftr-429	840	1	i	i	PRON
ftr-429	840	2	d.	d.	PROPN
ftr-429	840	3	at	at	ADP
ftr-429	840	4	198	198	NUM
ftr-429	840	5	.	.	PUNCT
ftr-429	841	1	(	(	PUNCT
ftr-429	841	2	"	"	PUNCT
ftr-429	841	3	the	the	DET
ftr-429	841	4	italicized	italicize	VERB
ftr-429	841	5	prase	prase	NOUN
ftr-429	841	6	'	'	PUNCT
ftr-429	841	7	in	in	ADP
ftr-429	841	8	general	general	NOUN
ftr-429	841	9	'	'	PUNCT
ftr-429	841	10	[	[	X
ftr-429	841	11	in	in	ADP
ftr-429	841	12	regs	reg	NOUN
ftr-429	841	13	.	.	PUNCT
ftr-429	842	1	§	§	PROPN
ftr-429	842	2	1.461	1.461	NUM
ftr-429	842	3	-	-	SYM
ftr-429	842	4	2(c)(1	2(c)(1	NUM
ftr-429	842	5	)	)	PUNCT
ftr-429	842	6	]	]	PUNCT
ftr-429	843	1	preceding	precede	VERB
ftr-429	843	2	the	the	DET
ftr-429	843	3	listed	list	VERB
ftr-429	843	4	methods	method	NOUN
ftr-429	843	5	of	of	ADP
ftr-429	843	6	transfer	transfer	NOUN
ftr-429	843	7	,	,	PUNCT
ftr-429	843	8	suggests	suggest	VERB
ftr-429	843	9	that	that	SCONJ
ftr-429	843	10	they	they	PRON
ftr-429	843	11	are	be	AUX
ftr-429	843	12	merely	merely	ADV
ftr-429	843	13	illustrative	illustrative	ADJ
ftr-429	843	14	,	,	PUNCT
ftr-429	843	15	not	not	PART
ftr-429	843	16	all	all	ADV
ftr-429	843	17	-	-	PUNCT
ftr-429	843	18	inclusive	inclusive	ADJ
ftr-429	843	19	.	.	PUNCT
ftr-429	844	1	the	the	DET
ftr-429	844	2	regulation	regulation	NOUN
ftr-429	844	3	demands	demand	VERB
ftr-429	844	4	only	only	ADV
ftr-429	844	5	that	that	SCONJ
ftr-429	844	6	in	in	ADP
ftr-429	844	7	order	order	NOUN
ftr-429	844	8	for	for	ADP
ftr-429	844	9	money	money	NOUN
ftr-429	844	10	or	or	CCONJ
ftr-429	844	11	other	other	ADJ
ftr-429	844	12	property	property	NOUN
ftr-429	844	13	to	to	PART
ftr-429	844	14	be	be	AUX
ftr-429	844	15	beyond	beyond	ADP
ftr-429	844	16	the	the	DET
ftr-429	844	17	control	control	NOUN
ftr-429	844	18	of	of	ADP
ftr-429	844	19	a	a	DET
ftr-429	844	20	taxpayer	taxpayer	NOUN
ftr-429	844	21	,	,	PUNCT
ftr-429	844	22	the	the	DET
ftr-429	844	23	taxpayer	taxpayer	NOUN
ftr-429	844	24	must	must	AUX
ftr-429	844	25	relinquish	relinquish	VERB
ftr-429	844	26	all	all	DET
ftr-429	844	27	authority	authority	NOUN
ftr-429	844	28	over	over	ADP
ftr-429	844	29	such	such	ADJ
ftr-429	844	30	money	money	NOUN
ftr-429	844	31	or	or	CCONJ
ftr-429	844	32	other	other	ADJ
ftr-429	844	33	property	property	NOUN
ftr-429	844	34	.	.	PUNCT
ftr-429	844	35	"	"	PUNCT
ftr-429	844	36	)	)	PUNCT
ftr-429	845	1	132	132	X
ftr-429	845	2	.	.	PUNCT
ftr-429	846	1	i	i	PRON
ftr-429	846	2	d.	d.	PROPN
ftr-429	846	3	at	at	ADP
ftr-429	846	4	198	198	NUM
ftr-429	846	5	-	-	SYM
ftr-429	846	6	99	99	NUM
ftr-429	846	7	.	.	PUNCT
ftr-429	847	1	florida	florida	PROPN
ftr-429	847	2	tax	tax	PROPN
ftr-429	847	3	review	review	NOUN
ftr-429	848	1	[	[	X
ftr-429	848	2	vol	vol	NOUN
ftr-429	848	3	.	.	PUNCT
ftr-429	848	4	5:3	5:3	NUM
ftr-429	848	5	avoiding	avoid	VERB
ftr-429	848	6	phantom	phantom	ADJ
ftr-429	848	7	income	income	NOUN
ftr-429	848	8	in	in	ADP
ftr-429	848	9	bankruptcy	bankruptcy	NOUN
ftr-429	848	10	creditor	creditor	NOUN
ftr-429	848	11	knew	know	VERB
ftr-429	848	12	of	of	ADP
ftr-429	848	13	the	the	DET
ftr-429	848	14	transfer	transfer	NOUN
ftr-429	848	15	of	of	ADP
ftr-429	848	16	security	security	NOUN
ftr-429	848	17	to	to	ADP
ftr-429	848	18	the	the	DET
ftr-429	848	19	bonding	bonding	NOUN
ftr-429	848	20	company	company	NOUN
ftr-429	848	21	,	,	PUNCT
ftr-429	848	22	which	which	PRON
ftr-429	848	23	was	be	AUX
ftr-429	848	24	the	the	DET
ftr-429	848	25	basis	basis	NOUN
ftr-429	848	26	for	for	ADP
ftr-429	848	27	the	the	DET
ftr-429	848	28	deduction	deduction	NOUN
ftr-429	848	29	.	.	PUNCT
ftr-429	849	1	similarly	similarly	ADV
ftr-429	849	2	,	,	PUNCT
ftr-429	849	3	in	in	ADP
ftr-429	849	4	varied	varied	ADJ
ftr-429	849	5	invs	invs	NOUN
ftr-429	849	6	.	.	PROPN
ftr-429	849	7	,	,	PUNCT
ftr-429	849	8	inc	inc	PROPN
ftr-429	849	9	.	.	PROPN
ftr-429	849	10	v.	v.	PROPN
ftr-429	849	11	united	united	PROPN
ftr-429	849	12	states	states	PROPN
ftr-429	849	13	,	,	PUNCT
ftr-429	849	14	133	133	NUM
ftr-429	849	15	the	the	DET
ftr-429	849	16	taxpayer	taxpayer	NOUN
ftr-429	849	17	deducted	deduct	VERB
ftr-429	849	18	payments	payment	NOUN
ftr-429	849	19	to	to	ADP
ftr-429	849	20	a	a	DET
ftr-429	849	21	bonding	bond	VERB
ftr-429	849	22	company	company	NOUN
ftr-429	849	23	to	to	PART
ftr-429	849	24	secure	secure	VERB
ftr-429	849	25	an	an	DET
ftr-429	849	26	appeal	appeal	NOUN
ftr-429	849	27	bond.m	bond.m	PUNCT
ftr-429	850	1	the	the	DET
ftr-429	850	2	eighth	eighth	ADJ
ftr-429	850	3	circuit	circuit	NOUN
ftr-429	850	4	rejected	reject	VERB
ftr-429	850	5	the	the	DET
ftr-429	850	6	language	language	NOUN
ftr-429	850	7	of	of	ADP
ftr-429	850	8	the	the	DET
ftr-429	850	9	regulation	regulation	NOUN
ftr-429	850	10	requiring	require	VERB
ftr-429	850	11	the	the	DET
ftr-429	850	12	claimant	claimant	NOUN
ftr-429	850	13	to	to	PART
ftr-429	850	14	be	be	AUX
ftr-429	850	15	a	a	DET
ftr-429	850	16	party	party	NOUN
ftr-429	850	17	to	to	ADP
ftr-429	850	18	the	the	DET
ftr-429	850	19	trust	trust	NOUN
ftr-429	850	20	,	,	PUNCT
ftr-429	850	21	holding	hold	VERB
ftr-429	850	22	that	that	SCONJ
ftr-429	850	23	"	"	PUNCT
ftr-429	850	24	[	[	X
ftr-429	850	25	a	a	X
ftr-429	850	26	]	]	X
ftr-429	850	27	claimant	claimant	NOUN
ftr-429	850	28	's	's	PART
ftr-429	850	29	assent	assent	NOUN
ftr-429	850	30	can	can	AUX
ftr-429	850	31	be	be	AUX
ftr-429	850	32	inferred	infer	VERB
ftr-429	850	33	when	when	SCONJ
ftr-429	850	34	the	the	DET
ftr-429	850	35	claimant	claimant	NOUN
ftr-429	850	36	is	be	AUX
ftr-429	850	37	the	the	DET
ftr-429	850	38	beneficiary	beneficiary	NOUN
ftr-429	850	39	of	of	ADP
ftr-429	850	40	a	a	DET
ftr-429	850	41	trust	trust	NOUN
ftr-429	850	42	or	or	CCONJ
ftr-429	850	43	escrow	escrow	NOUN
ftr-429	850	44	because	because	SCONJ
ftr-429	850	45	such	such	ADJ
ftr-429	850	46	arrangements	arrangement	NOUN
ftr-429	850	47	in	in	ADP
ftr-429	850	48	effect	effect	NOUN
ftr-429	850	49	carry	carry	VERB
ftr-429	850	50	the	the	DET
ftr-429	850	51	same	same	ADJ
ftr-429	850	52	power	power	NOUN
ftr-429	850	53	of	of	ADP
ftr-429	850	54	enforcement	enforcement	NOUN
ftr-429	850	55	.	.	PUNCT
ftr-429	851	1	"	"	PUNCT
ftr-429	851	2	'	'	PUNCT
ftr-429	851	3	35	35	NUM
ftr-429	851	4	the	the	DET
ftr-429	851	5	court	court	NOUN
ftr-429	851	6	also	also	ADV
ftr-429	851	7	distinguished	distinguish	VERB
ftr-429	851	8	poirier	poirier	NOUN
ftr-429	851	9	on	on	ADP
ftr-429	851	10	the	the	DET
ftr-429	851	11	grounds	ground	NOUN
ftr-429	851	12	that	that	SCONJ
ftr-429	851	13	the	the	DET
ftr-429	851	14	timing	timing	NOUN
ftr-429	851	15	of	of	ADP
ftr-429	851	16	the	the	DET
ftr-429	851	17	appeal	appeal	NOUN
ftr-429	851	18	bond	bond	NOUN
ftr-429	851	19	was	be	AUX
ftr-429	851	20	mandated	mandate	VERB
ftr-429	851	21	by	by	ADP
ftr-429	851	22	court	court	NOUN
ftr-429	851	23	rules	rule	NOUN
ftr-429	851	24	,	,	PUNCT
ftr-429	851	25	and	and	CCONJ
ftr-429	851	26	was	be	AUX
ftr-429	851	27	thus	thus	ADV
ftr-429	851	28	not	not	PART
ftr-429	851	29	within	within	ADP
ftr-429	851	30	the	the	DET
ftr-429	851	31	taxpayer	taxpayer	NOUN
ftr-429	851	32	's	's	PART
ftr-429	851	33	discretion	discretion	NOUN
ftr-429	851	34	.	.	PUNCT
ftr-429	852	1	136	136	NUM
ftr-429	852	2	in	in	ADP
ftr-429	852	3	a	a	DET
ftr-429	852	4	memorandum	memorandum	NOUN
ftr-429	852	5	opinion	opinion	NOUN
ftr-429	852	6	,	,	PUNCT
ftr-429	852	7	the	the	DET
ftr-429	852	8	tax	tax	NOUN
ftr-429	852	9	court	court	NOUN
ftr-429	852	10	in	in	ADP
ftr-429	852	11	edison	edison	PROPN
ftr-429	852	12	bros	bros	PROPN
ftr-429	852	13	.	.	PUNCT
ftr-429	852	14	stores	store	NOUN
ftr-429	852	15	v.	v.	PROPN
ftr-429	852	16	commissioner	commissioner	NOUN
ftr-429	852	17	,	,	PUNCT
ftr-429	852	18	137	137	NUM
ftr-429	852	19	purporting	purport	VERB
ftr-429	852	20	to	to	PART
ftr-429	852	21	follow	follow	VERB
ftr-429	852	22	the	the	DET
ftr-429	852	23	eighth	eighth	ADJ
ftr-429	852	24	circuit	circuit	NOUN
ftr-429	852	25	's	's	PART
ftr-429	852	26	opinion	opinion	NOUN
ftr-429	852	27	in	in	ADP
ftr-429	852	28	varied,138	varied,138	PROPN
ftr-429	852	29	rejected	reject	VERB
ftr-429	852	30	the	the	DET
ftr-429	852	31	poirier	poirier	PROPN
ftr-429	852	32	analysis	analysis	NOUN
ftr-429	852	33	entirely	entirely	ADV
ftr-429	852	34	,	,	PUNCT
ftr-429	852	35	allowing	allow	VERB
ftr-429	852	36	deductions	deduction	NOUN
ftr-429	852	37	for	for	ADP
ftr-429	852	38	payments	payment	NOUN
ftr-429	852	39	made	make	VERB
ftr-429	852	40	to	to	ADP
ftr-429	852	41	a	a	DET
ftr-429	852	42	secret	secret	ADJ
ftr-429	852	43	trust	trust	NOUN
ftr-429	852	44	for	for	ADP
ftr-429	852	45	the	the	DET
ftr-429	852	46	benefit	benefit	NOUN
ftr-429	852	47	of	of	ADP
ftr-429	852	48	a	a	DET
ftr-429	852	49	claimant	claimant	NOUN
ftr-429	852	50	.	.	PUNCT
ftr-429	853	1	13	13	NUM
ftr-429	853	2	'	'	PART
ftr-429	853	3	edison	edison	PROPN
ftr-429	853	4	bros	bros	PROPN
ftr-429	853	5	.	.	PUNCT
ftr-429	854	1	stores	store	NOUN
ftr-429	854	2	involved	involve	VERB
ftr-429	854	3	a	a	DET
ftr-429	854	4	trust	trust	NOUN
ftr-429	854	5	established	establish	VERB
ftr-429	854	6	without	without	ADP
ftr-429	854	7	the	the	DET
ftr-429	854	8	knowledge	knowledge	NOUN
ftr-429	854	9	of	of	ADP
ftr-429	854	10	the	the	DET
ftr-429	854	11	united	united	PROPN
ftr-429	854	12	states	states	PROPN
ftr-429	854	13	40	40	NUM
ftr-429	854	14	to	to	PART
ftr-429	854	15	cover	cover	VERB
ftr-429	854	16	potential	potential	ADJ
ftr-429	854	17	contested	contest	VERB
ftr-429	854	18	liabilities	liability	NOUN
ftr-429	854	19	for	for	ADP
ftr-429	854	20	non	non	ADJ
ftr-429	854	21	-	-	ADJ
ftr-429	854	22	rubber	rubber	ADJ
ftr-429	854	23	footwear	footwear	NOUN
ftr-429	854	24	import	import	NOUN
ftr-429	854	25	duties	duty	NOUN
ftr-429	854	26	.	.	PUNCT
ftr-429	855	1	even	even	ADV
ftr-429	855	2	though	though	SCONJ
ftr-429	855	3	the	the	DET
ftr-429	855	4	taxpayer	taxpayer	NOUN
ftr-429	855	5	had	have	VERB
ftr-429	855	6	complete	complete	ADJ
ftr-429	855	7	control	control	NOUN
ftr-429	855	8	over	over	ADP
ftr-429	855	9	the	the	DET
ftr-429	855	10	timing	timing	NOUN
ftr-429	855	11	of	of	ADP
ftr-429	855	12	the	the	DET
ftr-429	855	13	transfers	transfer	NOUN
ftr-429	855	14	,	,	PUNCT
ftr-429	855	15	and	and	CCONJ
ftr-429	855	16	even	even	ADV
ftr-429	855	17	though	though	SCONJ
ftr-429	855	18	the	the	DET
ftr-429	855	19	beneficiary	beneficiary	NOUN
ftr-429	855	20	of	of	ADP
ftr-429	855	21	the	the	DET
ftr-429	855	22	trust	trust	NOUN
ftr-429	855	23	lacked	lack	VERB
ftr-429	855	24	knowledge	knowledge	NOUN
ftr-429	855	25	of	of	ADP
ftr-429	855	26	the	the	DET
ftr-429	855	27	trust,141	trust,141	PROPN
ftr-429	855	28	the	the	DET
ftr-429	855	29	court	court	NOUN
ftr-429	855	30	allowed	allow	VERB
ftr-429	855	31	the	the	DET
ftr-429	855	32	deduction	deduction	NOUN
ftr-429	855	33	under	under	ADP
ftr-429	855	34	section	section	NOUN
ftr-429	855	35	461	461	NUM
ftr-429	855	36	(	(	PUNCT
ftr-429	855	37	f	f	NOUN
ftr-429	855	38	)	)	PUNCT
ftr-429	855	39	for	for	ADP
ftr-429	855	40	payments	payment	NOUN
ftr-429	855	41	made	make	VERB
ftr-429	855	42	to	to	ADP
ftr-429	855	43	the	the	DET
ftr-429	855	44	trust	trust	NOUN
ftr-429	855	45	because	because	SCONJ
ftr-429	855	46	there	there	PRON
ftr-429	855	47	was	be	VERB
ftr-429	855	48	no	no	DET
ftr-429	855	49	showing	showing	NOUN
ftr-429	855	50	that	that	SCONJ
ftr-429	855	51	the	the	DET
ftr-429	855	52	petitioner	petitioner	NOUN
ftr-429	855	53	engaged	engage	VERB
ftr-429	855	54	in	in	ADP
ftr-429	855	55	tax	tax	NOUN
ftr-429	855	56	abuse	abuse	NOUN
ftr-429	855	57	by	by	ADP
ftr-429	855	58	its	its	PRON
ftr-429	855	59	use	use	NOUN
ftr-429	855	60	of	of	ADP
ftr-429	855	61	the	the	DET
ftr-429	855	62	trust.142	trust.142	NOUN
ftr-429	855	63	in	in	ADP
ftr-429	855	64	chernin	chernin	PROPN
ftr-429	855	65	v.	v.	CCONJ
ftr-429	855	66	united	unite	VERB
ftr-429	855	67	states,143	states,143	PROPN
ftr-429	855	68	the	the	DET
ftr-429	855	69	court	court	NOUN
ftr-429	855	70	held	hold	VERB
ftr-429	855	71	that	that	SCONJ
ftr-429	855	72	a	a	DET
ftr-429	855	73	judicial	judicial	ADJ
ftr-429	855	74	garnishment	garnishment	NOUN
ftr-429	855	75	,	,	PUNCT
ftr-429	855	76	and	and	CCONJ
ftr-429	855	77	a	a	DET
ftr-429	855	78	subsequent	subsequent	ADJ
ftr-429	855	79	agreement	agreement	NOUN
ftr-429	855	80	to	to	PART
ftr-429	855	81	deposit	deposit	VERB
ftr-429	855	82	funds	fund	NOUN
ftr-429	855	83	in	in	ADP
ftr-429	855	84	a	a	DET
ftr-429	855	85	trust	trust	NOUN
ftr-429	855	86	account	account	NOUN
ftr-429	855	87	,	,	PUNCT
ftr-429	855	88	were	be	AUX
ftr-429	855	89	the	the	DET
ftr-429	855	90	equivalent	equivalent	NOUN
ftr-429	855	91	of	of	ADP
ftr-429	855	92	a	a	DET
ftr-429	855	93	section	section	NOUN
ftr-429	855	94	461	461	NUM
ftr-429	855	95	(	(	PUNCT
ftr-429	855	96	f	f	X
ftr-429	855	97	)	)	PUNCT
ftr-429	855	98	fund	fund	NOUN
ftr-429	855	99	.	.	PUNCT
ftr-429	856	1	the	the	DET
ftr-429	856	2	taxpayer	taxpayer	NOUN
ftr-429	856	3	had	have	AUX
ftr-429	856	4	appropriated	appropriate	VERB
ftr-429	856	5	more	more	ADJ
ftr-429	856	6	than	than	ADP
ftr-429	856	7	$	$	SYM
ftr-429	856	8	1	1	NUM
ftr-429	856	9	million	million	NUM
ftr-429	856	10	from	from	ADP
ftr-429	856	11	his	his	PRON
ftr-429	856	12	employer	employer	NOUN
ftr-429	856	13	,	,	PUNCT
ftr-429	856	14	which	which	PRON
ftr-429	856	15	he	he	PRON
ftr-429	856	16	claimed	claim	VERB
ftr-429	856	17	were	be	AUX
ftr-429	856	18	bonus	bonus	NOUN
ftr-429	856	19	payments	payment	NOUN
ftr-429	856	20	owing	owe	VERB
ftr-429	856	21	to	to	ADP
ftr-429	856	22	him	he	PRON
ftr-429	856	23	.	.	PUNCT
ftr-429	856	24	'	'	PUNCT
ftr-429	857	1	"	"	PUNCT
ftr-429	857	2	when	when	SCONJ
ftr-429	857	3	his	his	PRON
ftr-429	857	4	employer	employer	NOUN
ftr-429	857	5	learned	learn	VERB
ftr-429	857	6	about	about	ADP
ftr-429	857	7	the	the	DET
ftr-429	857	8	appropriation	appropriation	NOUN
ftr-429	857	9	,	,	PUNCT
ftr-429	857	10	the	the	DET
ftr-429	857	11	employer	employer	NOUN
ftr-429	857	12	sued	sue	VERB
ftr-429	857	13	the	the	DET
ftr-429	857	14	taxpayer	taxpayer	NOUN
ftr-429	857	15	for	for	ADP
ftr-429	857	16	embezzlement	embezzlement	NOUN
ftr-429	857	17	and	and	CCONJ
ftr-429	857	18	garnished	garnish	VERB
ftr-429	857	19	the	the	DET
ftr-429	857	20	funds	fund	NOUN
ftr-429	857	21	.	.	PUNCT
ftr-429	858	1	45	45	NUM
ftr-429	858	2	ultimately	ultimately	ADV
ftr-429	858	3	,	,	PUNCT
ftr-429	858	4	the	the	DET
ftr-429	858	5	jury	jury	NOUN
ftr-429	858	6	determined	determine	VERB
ftr-429	858	7	that	that	SCONJ
ftr-429	858	8	the	the	DET
ftr-429	858	9	taxpayer	taxpayer	NOUN
ftr-429	858	10	was	be	AUX
ftr-429	858	11	entitled	entitle	VERB
ftr-429	858	12	to	to	ADP
ftr-429	858	13	the	the	DET
ftr-429	858	14	funds	fund	NOUN
ftr-429	858	15	and	and	CCONJ
ftr-429	858	16	had	have	AUX
ftr-429	858	17	been	be	AUX
ftr-429	858	18	wrongly	wrongly	ADV
ftr-429	858	19	terminated	terminate	VERB
ftr-429	858	20	.	.	PUNCT
ftr-429	859	1	146	146	NUM
ftr-429	859	2	in	in	ADP
ftr-429	859	3	allowing	allow	VERB
ftr-429	859	4	a	a	DET
ftr-429	859	5	deduction	deduction	NOUN
ftr-429	859	6	,	,	PUNCT
ftr-429	859	7	the	the	DET
ftr-429	859	8	court	court	NOUN
ftr-429	859	9	attempted	attempt	VERB
ftr-429	859	10	to	to	PART
ftr-429	859	11	distinguish	distinguish	VERB
ftr-429	859	12	section	section	NOUN
ftr-429	859	13	1.461	1.461	NUM
ftr-429	859	14	-	-	SYM
ftr-429	859	15	2(c)(1	2(c)(1	NUM
ftr-429	859	16	)	)	PUNCT
ftr-429	859	17	of	of	ADP
ftr-429	859	18	the	the	DET
ftr-429	859	19	treasury	treasury	PROPN
ftr-429	859	20	regulations	regulation	NOUN
ftr-429	859	21	as	as	SCONJ
ftr-429	859	22	follows	follow	VERB
ftr-429	859	23	:	:	PUNCT
ftr-429	859	24	133	133	NUM
ftr-429	859	25	.	.	X
ftr-429	859	26	31	31	NUM
ftr-429	859	27	f.3d	f.3d	NUM
ftr-429	859	28	651	651	NUM
ftr-429	859	29	(	(	PUNCT
ftr-429	859	30	8th	8th	ADJ
ftr-429	859	31	cir	cir	NOUN
ftr-429	859	32	.	.	PROPN
ftr-429	859	33	1994	1994	NUM
ftr-429	859	34	)	)	PUNCT
ftr-429	859	35	.	.	PUNCT
ftr-429	860	1	134	134	NUM
ftr-429	860	2	.	.	PUNCT
ftr-429	861	1	i	i	PRON
ftr-429	861	2	d.	d.	PROPN
ftr-429	861	3	at	at	ADP
ftr-429	861	4	652	652	NUM
ftr-429	861	5	.	.	PUNCT
ftr-429	861	6	135	135	NUM
ftr-429	861	7	.	.	PUNCT
ftr-429	862	1	i	i	PRON
ftr-429	862	2	d.	d.	PROPN
ftr-429	862	3	at	at	ADP
ftr-429	862	4	655	655	NUM
ftr-429	862	5	.	.	PUNCT
ftr-429	863	1	136	136	NUM
ftr-429	863	2	.	.	PUNCT
ftr-429	864	1	i	i	PRON
ftr-429	864	2	d.	d.	PROPN
ftr-429	864	3	at	at	ADP
ftr-429	864	4	654	654	NUM
ftr-429	864	5	.	.	PUNCT
ftr-429	865	1	137	137	NUM
ftr-429	865	2	.	.	PUNCT
ftr-429	866	1	69	69	NUM
ftr-429	866	2	t.c.m	t.c.m	NOUN
ftr-429	866	3	.	.	PUNCT
ftr-429	867	1	(	(	PUNCT
ftr-429	867	2	cch	cch	NOUN
ftr-429	867	3	)	)	PUNCT
ftr-429	867	4	2897	2897	NUM
ftr-429	867	5	,	,	PUNCT
ftr-429	867	6	1995	1995	NUM
ftr-429	867	7	t.c	t.c	PROPN
ftr-429	867	8	.	.	PROPN
ftr-429	867	9	memo	memo	NOUN
ftr-429	867	10	.	.	PUNCT
ftr-429	868	1	lexis	lexis	NOUN
ftr-429	868	2	263	263	NUM
ftr-429	868	3	(	(	PUNCT
ftr-429	868	4	1995	1995	NUM
ftr-429	868	5	)	)	PUNCT
ftr-429	868	6	.	.	PUNCT
ftr-429	869	1	138	138	NUM
ftr-429	869	2	.	.	PUNCT
ftr-429	869	3	1995	1995	NUM
ftr-429	869	4	t.c	t.c	PROPN
ftr-429	869	5	.	.	PROPN
ftr-429	869	6	memo	memo	NOUN
ftr-429	869	7	.	.	PUNCT
ftr-429	870	1	lexis	lexis	NOUN
ftr-429	870	2	263	263	NUM
ftr-429	870	3	at	at	ADP
ftr-429	870	4	5	5	NUM
ftr-429	870	5	.	.	NOUN
ftr-429	870	6	139	139	NUM
ftr-429	870	7	.	.	PUNCT
ftr-429	871	1	i	i	PRON
ftr-429	871	2	d.	d.	PROPN
ftr-429	871	3	at	at	ADP
ftr-429	871	4	4	4	NUM
ftr-429	871	5	,	,	PUNCT
ftr-429	871	6	9	9	NUM
ftr-429	871	7	.	.	NOUN
ftr-429	871	8	140	140	NUM
ftr-429	871	9	.	.	PUNCT
ftr-429	872	1	i	i	PRON
ftr-429	872	2	d.	d.	PROPN
ftr-429	872	3	at	at	ADP
ftr-429	872	4	9	9	NUM
ftr-429	872	5	.	.	NOUN
ftr-429	872	6	141	141	NUM
ftr-429	872	7	.	.	PUNCT
ftr-429	873	1	i	i	PRON
ftr-429	873	2	d.	d.	PROPN
ftr-429	873	3	142	142	NUM
ftr-429	873	4	.	.	PUNCT
ftr-429	874	1	i	i	PRON
ftr-429	874	2	d.	d.	PROPN
ftr-429	874	3	at	at	ADP
ftr-429	874	4	17	17	NUM
ftr-429	874	5	.	.	PUNCT
ftr-429	875	1	143	143	NUM
ftr-429	875	2	.	.	NOUN
ftr-429	875	3	149	149	NUM
ftr-429	875	4	f.3d	f.3d	NUM
ftr-429	875	5	805	805	NUM
ftr-429	875	6	(	(	PUNCT
ftr-429	875	7	8th	8th	ADJ
ftr-429	875	8	cir	cir	NOUN
ftr-429	875	9	.	.	PUNCT
ftr-429	875	10	1998	1998	NUM
ftr-429	875	11	)	)	PUNCT
ftr-429	875	12	.	.	PUNCT
ftr-429	876	1	144	144	NUM
ftr-429	876	2	.	.	PUNCT
ftr-429	877	1	i	i	PRON
ftr-429	877	2	d.	d.	PROPN
ftr-429	877	3	at	at	ADP
ftr-429	877	4	807	807	NUM
ftr-429	877	5	.	.	PUNCT
ftr-429	877	6	145	145	NUM
ftr-429	877	7	.	.	PUNCT
ftr-429	878	1	i	i	PRON
ftr-429	878	2	d.	d.	PROPN
ftr-429	878	3	146	146	NUM
ftr-429	878	4	.	.	PUNCT
ftr-429	879	1	i	i	PRON
ftr-429	879	2	d.	d.	PROPN
ftr-429	879	3	20011	20011	NUM
ftr-429	879	4	florida	florida	PROPN
ftr-429	879	5	tax	tax	PROPN
ftr-429	879	6	review	review	NOUN
ftr-429	879	7	section	section	NOUN
ftr-429	879	8	461(f	461(f	NUM
ftr-429	879	9	)	)	PUNCT
ftr-429	879	10	is	be	AUX
ftr-429	879	11	silent	silent	ADJ
ftr-429	879	12	on	on	ADP
ftr-429	879	13	the	the	DET
ftr-429	879	14	mechanics	mechanic	NOUN
ftr-429	879	15	of	of	ADP
ftr-429	879	16	the	the	DET
ftr-429	879	17	transfer	transfer	NOUN
ftr-429	879	18	requirement	requirement	NOUN
ftr-429	879	19	.	.	PUNCT
ftr-429	880	1	and	and	CCONJ
ftr-429	880	2	,	,	PUNCT
ftr-429	880	3	in	in	ADP
ftr-429	880	4	such	such	ADJ
ftr-429	880	5	situations	situation	NOUN
ftr-429	880	6	,	,	PUNCT
ftr-429	880	7	deference	deference	NOUN
ftr-429	880	8	is	be	AUX
ftr-429	880	9	generally	generally	ADV
ftr-429	880	10	accorded	accord	VERB
ftr-429	880	11	the	the	DET
ftr-429	880	12	interpretation	interpretation	NOUN
ftr-429	880	13	of	of	ADP
ftr-429	880	14	the	the	DET
ftr-429	880	15	agency	agency	NOUN
ftr-429	880	16	charged	charge	VERB
ftr-429	880	17	with	with	ADP
ftr-429	880	18	enforcing	enforce	VERB
ftr-429	880	19	the	the	DET
ftr-429	880	20	statute	statute	NOUN
ftr-429	880	21	.	.	PUNCT
ftr-429	881	1	see	see	VERB
ftr-429	881	2	,	,	PUNCT
ftr-429	881	3	e.g.	e.g.	ADV
ftr-429	881	4	,	,	PUNCT
ftr-429	881	5	commissioner	commissioner	PROPN
ftr-429	881	6	v.	v.	PROPN
ftr-429	881	7	south	south	PROPN
ftr-429	881	8	texas	texas	PROPN
ftr-429	881	9	lumber	lumber	PROPN
ftr-429	881	10	co.	co.	PROPN
ftr-429	881	11	,	,	PUNCT
ftr-429	881	12	333	333	NUM
ftr-429	881	13	u.s	u.s	PROPN
ftr-429	881	14	.	.	PROPN
ftr-429	881	15	496	496	NUM
ftr-429	881	16	,	,	PUNCT
ftr-429	881	17	501	501	NUM
ftr-429	881	18	,	,	PUNCT
ftr-429	881	19	92	92	NUM
ftr-429	881	20	l.	l.	NOUN
ftr-429	881	21	ed	ed	NOUN
ftr-429	881	22	.	.	PROPN
ftr-429	881	23	831	831	NUM
ftr-429	881	24	,	,	PUNCT
ftr-429	881	25	68	68	NUM
ftr-429	881	26	s.	s.	PROPN
ftr-429	881	27	ct	ct	PROPN
ftr-429	881	28	.	.	PROPN
ftr-429	881	29	695	695	NUM
ftr-429	881	30	(	(	PUNCT
ftr-429	881	31	1948	1948	NUM
ftr-429	881	32	)	)	PUNCT
ftr-429	881	33	(	(	PUNCT
ftr-429	881	34	stating	state	VERB
ftr-429	881	35	that	that	SCONJ
ftr-429	881	36	treasury	treasury	PROPN
ftr-429	881	37	regulations	regulation	NOUN
ftr-429	881	38	in	in	ADP
ftr-429	881	39	particular	particular	ADJ
ftr-429	881	40	are	be	AUX
ftr-429	881	41	entitled	entitle	VERB
ftr-429	881	42	to	to	PART
ftr-429	881	43	deference	deference	VERB
ftr-429	881	44	as	as	ADP
ftr-429	881	45	administrative	administrative	ADJ
ftr-429	881	46	interpretations	interpretation	NOUN
ftr-429	881	47	of	of	ADP
ftr-429	881	48	a	a	DET
ftr-429	881	49	statute	statute	NOUN
ftr-429	881	50	)	)	PUNCT
ftr-429	881	51	.	.	PUNCT
ftr-429	882	1	we	we	PRON
ftr-429	882	2	agree	agree	VERB
ftr-429	882	3	and	and	CCONJ
ftr-429	882	4	substantively	substantively	ADV
ftr-429	882	5	do	do	AUX
ftr-429	882	6	give	give	VERB
ftr-429	882	7	deference	deference	NOUN
ftr-429	882	8	to	to	ADP
ftr-429	882	9	the	the	DET
ftr-429	882	10	existing	exist	VERB
ftr-429	882	11	regulation	regulation	NOUN
ftr-429	882	12	.	.	PUNCT
ftr-429	883	1	yet	yet	ADV
ftr-429	883	2	,	,	PUNCT
ftr-429	883	3	this	this	PRON
ftr-429	883	4	is	be	AUX
ftr-429	883	5	not	not	PART
ftr-429	883	6	the	the	DET
ftr-429	883	7	end	end	NOUN
ftr-429	883	8	of	of	ADP
ftr-429	883	9	the	the	DET
ftr-429	883	10	matter	matter	NOUN
ftr-429	883	11	.	.	PUNCT
ftr-429	884	1	the	the	DET
ftr-429	884	2	subtitle	subtitle	NOUN
ftr-429	884	3	to	to	ADP
ftr-429	884	4	the	the	DET
ftr-429	884	5	regulation	regulation	NOUN
ftr-429	884	6	explicitly	explicitly	ADV
ftr-429	884	7	begins	begin	VERB
ftr-429	884	8	,	,	PUNCT
ftr-429	884	9	"	"	PUNCT
ftr-429	884	10	[	[	X
ftr-429	884	11	in	in	ADP
ftr-429	884	12	]	]	X
ftr-429	884	13	general	general	ADJ
ftr-429	884	14	.	.	PUNCT
ftr-429	884	15	"	"	PUNCT
ftr-429	885	1	treas	treas	PROPN
ftr-429	885	2	.	.	PUNCT
ftr-429	886	1	reg	reg	NOUN
ftr-429	886	2	.	.	PUNCT
ftr-429	887	1	1.461	1.461	NUM
ftr-429	887	2	-	-	SYM
ftr-429	887	3	2(c)(1	2(c)(1	NUM
ftr-429	887	4	)	)	PUNCT
ftr-429	887	5	.	.	PUNCT
ftr-429	888	1	both	both	CCONJ
ftr-429	888	2	this	this	DET
ftr-429	888	3	circuit	circuit	NOUN
ftr-429	888	4	and	and	CCONJ
ftr-429	888	5	the	the	DET
ftr-429	888	6	ninth	ninth	ADJ
ftr-429	888	7	circuit	circuit	NOUN
ftr-429	888	8	have	have	AUX
ftr-429	888	9	reflected	reflect	VERB
ftr-429	888	10	on	on	ADP
ftr-429	888	11	the	the	DET
ftr-429	888	12	nomenclature	nomenclature	NOUN
ftr-429	888	13	preceding	precede	VERB
ftr-429	888	14	the	the	DET
ftr-429	888	15	regulation	regulation	NOUN
ftr-429	888	16	and	and	CCONJ
ftr-429	888	17	reasoned	reason	VERB
ftr-429	888	18	that	that	SCONJ
ftr-429	888	19	the	the	DET
ftr-429	888	20	provision	provision	NOUN
ftr-429	888	21	thereby	thereby	ADV
ftr-429	888	22	offers	offer	VERB
ftr-429	888	23	only	only	ADV
ftr-429	888	24	an	an	DET
ftr-429	888	25	illustrative	illustrative	ADJ
ftr-429	888	26	,	,	PUNCT
ftr-429	888	27	rather	rather	ADV
ftr-429	888	28	than	than	ADP
ftr-429	888	29	exhaustive	exhaustive	ADJ
ftr-429	888	30	,	,	PUNCT
ftr-429	888	31	list	list	NOUN
ftr-429	888	32	of	of	ADP
ftr-429	888	33	events	event	NOUN
ftr-429	888	34	that	that	PRON
ftr-429	888	35	should	should	AUX
ftr-429	888	36	be	be	AUX
ftr-429	888	37	considered	consider	VERB
ftr-429	888	38	"	"	PUNCT
ftr-429	888	39	transfers	transfer	NOUN
ftr-429	888	40	"	"	PUNCT
ftr-429	888	41	for	for	ADP
ftr-429	888	42	purposes	purpose	NOUN
ftr-429	888	43	of	of	ADP
ftr-429	888	44	section	section	NOUN
ftr-429	888	45	461(f)(2	461(f)(2	NUM
ftr-429	888	46	)	)	PUNCT
ftr-429	888	47	.	.	PUNCT
ftr-429	889	1	147	147	NUM
ftr-429	889	2	in	in	ADP
ftr-429	889	3	a	a	DET
ftr-429	889	4	recent	recent	ADJ
ftr-429	889	5	field	field	NOUN
ftr-429	889	6	service	service	NOUN
ftr-429	889	7	advisory	advisory	NOUN
ftr-429	889	8	,	,	PUNCT
ftr-429	889	9	the	the	DET
ftr-429	889	10	service	service	NOUN
ftr-429	889	11	cites	cite	VERB
ftr-429	889	12	with	with	ADP
ftr-429	889	13	approval	approval	NOUN
ftr-429	889	14	both	both	DET
ftr-429	889	15	chemaero	chemaero	NOUN
ftr-429	889	16	,	,	PUNCT
ftr-429	889	17	andedison	andedison	NOUN
ftr-429	889	18	brothers	brother	NOUN
ftr-429	889	19	stores	store	NOUN
ftr-429	889	20	for	for	ADP
ftr-429	889	21	the	the	DET
ftr-429	889	22	proposition	proposition	NOUN
ftr-429	889	23	that	that	SCONJ
ftr-429	889	24	a	a	DET
ftr-429	889	25	transfer	transfer	NOUN
ftr-429	889	26	which	which	PRON
ftr-429	889	27	is	be	AUX
ftr-429	889	28	made	make	VERB
ftr-429	889	29	beyond	beyond	ADP
ftr-429	889	30	the	the	DET
ftr-429	889	31	control	control	NOUN
ftr-429	889	32	of	of	ADP
ftr-429	889	33	the	the	DET
ftr-429	889	34	taxpayer	taxpayer	NOUN
ftr-429	889	35	is	be	AUX
ftr-429	889	36	sufficient	sufficient	ADJ
ftr-429	889	37	,	,	PUNCT
ftr-429	889	38	even	even	ADV
ftr-429	889	39	though	though	SCONJ
ftr-429	889	40	the	the	DET
ftr-429	889	41	creditor	creditor	NOUN
ftr-429	889	42	has	have	AUX
ftr-429	889	43	not	not	PART
ftr-429	889	44	signed	sign	VERB
ftr-429	889	45	an	an	DET
ftr-429	889	46	agreement	agreement	NOUN
ftr-429	889	47	.	.	PUNCT
ftr-429	890	1	'48	'48	NUM
ftr-429	890	2	thus	thus	ADV
ftr-429	890	3	,	,	PUNCT
ftr-429	890	4	while	while	SCONJ
ftr-429	890	5	the	the	DET
ftr-429	890	6	cases	case	NOUN
ftr-429	890	7	are	be	AUX
ftr-429	890	8	far	far	ADV
ftr-429	890	9	from	from	ADP
ftr-429	890	10	consistent	consistent	ADJ
ftr-429	890	11	with	with	ADP
ftr-429	890	12	each	each	DET
ftr-429	890	13	other	other	ADJ
ftr-429	890	14	,	,	PUNCT
ftr-429	890	15	the	the	DET
ftr-429	890	16	more	more	ADV
ftr-429	890	17	recent	recent	ADJ
ftr-429	890	18	cases	case	NOUN
ftr-429	890	19	have	have	AUX
ftr-429	890	20	not	not	PART
ftr-429	890	21	followed	follow	VERB
ftr-429	890	22	the	the	DET
ftr-429	890	23	letter	letter	NOUN
ftr-429	890	24	of	of	ADP
ftr-429	890	25	the	the	DET
ftr-429	890	26	treasury	treasury	NOUN
ftr-429	890	27	regulations	regulation	NOUN
ftr-429	890	28	.	.	PUNCT
ftr-429	891	1	as	as	ADV
ftr-429	891	2	long	long	ADV
ftr-429	891	3	as	as	SCONJ
ftr-429	891	4	the	the	DET
ftr-429	891	5	transfer	transfer	NOUN
ftr-429	891	6	is	be	AUX
ftr-429	891	7	made	make	VERB
ftr-429	891	8	to	to	PART
ftr-429	891	9	cover	cover	VERB
ftr-429	891	10	specific	specific	ADJ
ftr-429	891	11	liabilities	liability	NOUN
ftr-429	891	12	,	,	PUNCT
ftr-429	891	13	and	and	CCONJ
ftr-429	891	14	the	the	DET
ftr-429	891	15	amount	amount	NOUN
ftr-429	891	16	of	of	ADP
ftr-429	891	17	the	the	DET
ftr-429	891	18	transfer	transfer	NOUN
ftr-429	891	19	is	be	AUX
ftr-429	891	20	not	not	PART
ftr-429	891	21	subject	subject	ADJ
ftr-429	891	22	to	to	ADP
ftr-429	891	23	manipulation	manipulation	NOUN
ftr-429	891	24	,	,	PUNCT
ftr-429	891	25	the	the	DET
ftr-429	891	26	more	more	ADV
ftr-429	891	27	recent	recent	ADJ
ftr-429	891	28	cases	case	NOUN
ftr-429	891	29	have	have	AUX
ftr-429	891	30	allowed	allow	VERB
ftr-429	891	31	a	a	DET
ftr-429	891	32	deduction	deduction	NOUN
ftr-429	891	33	even	even	ADV
ftr-429	891	34	though	though	SCONJ
ftr-429	891	35	the	the	DET
ftr-429	891	36	creditor	creditor	NOUN
ftr-429	891	37	was	be	AUX
ftr-429	891	38	not	not	PART
ftr-429	891	39	a	a	DET
ftr-429	891	40	party	party	NOUN
ftr-429	891	41	to	to	ADP
ftr-429	891	42	the	the	DET
ftr-429	891	43	agreement	agreement	NOUN
ftr-429	891	44	.	.	PUNCT
ftr-429	892	1	c.	c.	NOUN
ftr-429	892	2	limiting	limit	VERB
ftr-429	892	3	the	the	DET
ftr-429	892	4	use	use	NOUN
ftr-429	892	5	of	of	ADP
ftr-429	892	6	contested	contest	VERB
ftr-429	892	7	liability	liability	NOUN
ftr-429	892	8	funds	fund	NOUN
ftr-429	892	9	by	by	ADP
ftr-429	892	10	accrual	accrual	ADJ
ftr-429	892	11	method	method	NOUN
ftr-429	892	12	taxpayers	taxpayer	NOUN
ftr-429	892	13	in	in	ADP
ftr-429	892	14	1984	1984	NUM
ftr-429	892	15	,	,	PUNCT
ftr-429	892	16	congress	congress	PROPN
ftr-429	892	17	made	make	VERB
ftr-429	892	18	an	an	DET
ftr-429	892	19	important	important	ADJ
ftr-429	892	20	amendment	amendment	NOUN
ftr-429	892	21	to	to	PART
ftr-429	892	22	section	section	NOUN
ftr-429	892	23	461(f	461(f	NUM
ftr-429	892	24	)	)	PUNCT
ftr-429	892	25	,	,	PUNCT
ftr-429	892	26	which	which	PRON
ftr-429	892	27	has	have	AUX
ftr-429	892	28	received	receive	VERB
ftr-429	892	29	little	little	ADJ
ftr-429	892	30	comment	comment	NOUN
ftr-429	892	31	but	but	CCONJ
ftr-429	892	32	would	would	AUX
ftr-429	892	33	appear	appear	VERB
ftr-429	892	34	to	to	PART
ftr-429	892	35	significantly	significantly	ADV
ftr-429	892	36	limit	limit	VERB
ftr-429	892	37	an	an	DET
ftr-429	892	38	accrual	accrual	ADJ
ftr-429	892	39	method	method	NOUN
ftr-429	892	40	taxpayer	taxpayer	NOUN
ftr-429	892	41	's	's	PART
ftr-429	892	42	ability	ability	NOUN
ftr-429	892	43	to	to	PART
ftr-429	892	44	deduct	deduct	VERB
ftr-429	892	45	contested	contest	VERB
ftr-429	892	46	liabilities	liability	NOUN
ftr-429	892	47	which	which	PRON
ftr-429	892	48	are	be	AUX
ftr-429	892	49	not	not	PART
ftr-429	892	50	paid	pay	VERB
ftr-429	892	51	to	to	ADP
ftr-429	892	52	the	the	DET
ftr-429	892	53	claimant	claimant	NOUN
ftr-429	892	54	.	.	PUNCT
ftr-429	893	1	the	the	DET
ftr-429	893	2	amendment	amendment	NOUN
ftr-429	893	3	provides	provide	VERB
ftr-429	893	4	that	that	SCONJ
ftr-429	893	5	both	both	CCONJ
ftr-429	893	6	the	the	DET
ftr-429	893	7	"	"	PUNCT
ftr-429	893	8	all	all	DET
ftr-429	893	9	events	event	NOUN
ftr-429	893	10	"	"	PUNCT
ftr-429	893	11	test	test	NOUN
ftr-429	893	12	and	and	CCONJ
ftr-429	893	13	the	the	DET
ftr-429	893	14	"	"	PUNCT
ftr-429	893	15	economic	economic	ADJ
ftr-429	893	16	performance	performance	NOUN
ftr-429	893	17	"	"	PUNCT
ftr-429	893	18	test	test	NOUN
ftr-429	893	19	must	must	AUX
ftr-429	893	20	still	still	ADV
ftr-429	893	21	be	be	AUX
ftr-429	893	22	met	meet	VERB
ftr-429	893	23	before	before	SCONJ
ftr-429	893	24	an	an	DET
ftr-429	893	25	accrual	accrual	ADJ
ftr-429	893	26	method	method	NOUN
ftr-429	893	27	taxpayer	taxpayer	NOUN
ftr-429	893	28	can	can	AUX
ftr-429	893	29	deduct	deduct	VERB
ftr-429	893	30	a	a	DET
ftr-429	893	31	contested	contest	VERB
ftr-429	893	32	liability	liability	NOUN
ftr-429	893	33	.	.	PUNCT
ftr-429	894	1	the	the	DET
ftr-429	894	2	statute	statute	NOUN
ftr-429	894	3	now	now	ADV
ftr-429	894	4	requires	require	VERB
ftr-429	894	5	that	that	SCONJ
ftr-429	894	6	,	,	PUNCT
ftr-429	894	7	"	"	PUNCT
ftr-429	894	8	but	but	CCONJ
ftr-429	894	9	for	for	ADP
ftr-429	894	10	the	the	DET
ftr-429	894	11	fact	fact	NOUN
ftr-429	894	12	that	that	SCONJ
ftr-429	894	13	the	the	DET
ftr-429	894	14	asserted	asserted	ADJ
ftr-429	894	15	liability	liability	NOUN
ftr-429	894	16	is	be	AUX
ftr-429	894	17	contested	contest	VERB
ftr-429	894	18	,	,	PUNCT
ftr-429	894	19	a	a	DET
ftr-429	894	20	deduction	deduction	NOUN
ftr-429	894	21	would	would	AUX
ftr-429	894	22	be	be	AUX
ftr-429	894	23	allowed	allow	VERB
ftr-429	894	24	for	for	ADP
ftr-429	894	25	the	the	DET
ftr-429	894	26	taxable	taxable	ADJ
ftr-429	894	27	year	year	NOUN
ftr-429	894	28	of	of	ADP
ftr-429	894	29	the	the	DET
ftr-429	894	30	transfer	transfer	NOUN
ftr-429	894	31	(	(	PUNCT
ftr-429	894	32	or	or	CCONJ
ftr-429	894	33	for	for	ADP
ftr-429	894	34	another	another	DET
ftr-429	894	35	taxable	taxable	ADJ
ftr-429	894	36	year	year	NOUN
ftr-429	894	37	)	)	PUNCT
ftr-429	894	38	determined	determine	VERB
ftr-429	894	39	after	after	ADP
ftr-429	894	40	application	application	NOUN
ftr-429	894	41	of	of	ADP
ftr-429	894	42	subsection	subsection	NOUN
ftr-429	894	43	(	(	PUNCT
ftr-429	894	44	h	h	NOUN
ftr-429	894	45	)	)	PUNCT
ftr-429	894	46	.	.	PUNCT
ftr-429	894	47	'	'	PUNCT
ftr-429	895	1	49	49	NUM
ftr-429	896	1	it	it	PRON
ftr-429	896	2	was	be	AUX
ftr-429	896	3	this	this	DET
ftr-429	896	4	emphasized	emphasize	VERB
ftr-429	896	5	language	language	NOUN
ftr-429	896	6	that	that	PRON
ftr-429	896	7	was	be	AUX
ftr-429	896	8	added	add	VERB
ftr-429	896	9	in	in	ADP
ftr-429	896	10	1984.,'5	1984.,'5	NUM
ftr-429	896	11	147	147	NUM
ftr-429	896	12	.	.	PUNCT
ftr-429	897	1	149	149	NUM
ftr-429	897	2	f.3d	f.3d	NUM
ftr-429	897	3	at	at	ADP
ftr-429	897	4	810	810	NUM
ftr-429	897	5	.	.	PUNCT
ftr-429	898	1	148	148	NUM
ftr-429	898	2	.	.	PUNCT
ftr-429	899	1	field	field	NOUN
ftr-429	899	2	serv	serv	X
ftr-429	899	3	.	.	PUNCT
ftr-429	900	1	adv	adv	PROPN
ftr-429	900	2	.	.	PUNCT
ftr-429	901	1	no	no	INTJ
ftr-429	901	2	.	.	NOUN
ftr-429	902	1	200106005	200106005	NUM
ftr-429	902	2	(	(	PUNCT
ftr-429	902	3	2001	2001	NUM
ftr-429	902	4	)	)	PUNCT
ftr-429	902	5	.	.	PUNCT
ftr-429	903	1	149	149	NUM
ftr-429	903	2	.	.	PUNCT
ftr-429	904	1	§	§	PROPN
ftr-429	904	2	461(f)(4	461(f)(4	PROPN
ftr-429	904	3	)	)	PUNCT
ftr-429	904	4	(	(	PUNCT
ftr-429	904	5	emphasis	emphasis	NOUN
ftr-429	904	6	added	add	VERB
ftr-429	904	7	)	)	PUNCT
ftr-429	904	8	.	.	PUNCT
ftr-429	905	1	150	150	NUM
ftr-429	905	2	.	.	PUNCT
ftr-429	906	1	deficit	deficit	NOUN
ftr-429	906	2	reduction	reduction	NOUN
ftr-429	906	3	act	act	NOUN
ftr-429	906	4	of	of	ADP
ftr-429	906	5	1984	1984	NUM
ftr-429	906	6	,	,	PUNCT
ftr-429	906	7	see	see	VERB
ftr-429	906	8	supra	supra	PROPN
ftr-429	906	9	note	note	PROPN
ftr-429	906	10	46	46	NUM
ftr-429	906	11	.	.	PUNCT
ftr-429	906	12	f[vol	f[vol	NOUN
ftr-429	906	13	.	.	PUNCT
ftr-429	907	1	5:3	5:3	NUM
ftr-429	907	2	avoiding	avoid	VERB
ftr-429	907	3	phantom	phantom	ADJ
ftr-429	907	4	income	income	NOUN
ftr-429	907	5	in	in	ADP
ftr-429	907	6	bankruptcy	bankruptcy	NOUN
ftr-429	907	7	section	section	NOUN
ftr-429	907	8	461(h)(2)(c	461(h)(2)(c	PROPN
ftr-429	907	9	)	)	PUNCT
ftr-429	907	10	provides	provide	VERB
ftr-429	907	11	that	that	SCONJ
ftr-429	907	12	"	"	PUNCT
ftr-429	907	13	economic	economic	ADJ
ftr-429	907	14	performance	performance	NOUN
ftr-429	907	15	"	"	PUNCT
ftr-429	907	16	is	be	AUX
ftr-429	907	17	not	not	PART
ftr-429	907	18	met	meet	VERB
ftr-429	907	19	in	in	ADP
ftr-429	907	20	connection	connection	NOUN
ftr-429	907	21	with	with	ADP
ftr-429	907	22	a	a	DET
ftr-429	907	23	tort	tort	NOUN
ftr-429	907	24	claim	claim	NOUN
ftr-429	907	25	until	until	SCONJ
ftr-429	907	26	payment	payment	NOUN
ftr-429	907	27	is	be	AUX
ftr-429	907	28	made	make	VERB
ftr-429	907	29	to	to	ADP
ftr-429	907	30	the	the	DET
ftr-429	907	31	creditor	creditor	NOUN
ftr-429	907	32	.	.	PUNCT
ftr-429	908	1	since	since	SCONJ
ftr-429	908	2	section	section	NOUN
ftr-429	908	3	461(f)(4	461(f)(4	PROPN
ftr-429	908	4	)	)	PUNCT
ftr-429	908	5	allows	allow	VERB
ftr-429	908	6	a	a	DET
ftr-429	908	7	deduction	deduction	NOUN
ftr-429	908	8	for	for	ADP
ftr-429	908	9	contested	contest	VERB
ftr-429	908	10	liabilities	liability	NOUN
ftr-429	908	11	only	only	ADV
ftr-429	908	12	if	if	SCONJ
ftr-429	908	13	all	all	PRON
ftr-429	908	14	of	of	ADP
ftr-429	908	15	the	the	DET
ftr-429	908	16	requirements	requirement	NOUN
ftr-429	908	17	of	of	ADP
ftr-429	908	18	section	section	NOUN
ftr-429	908	19	461(h	461(h	PROPN
ftr-429	908	20	)	)	PUNCT
ftr-429	908	21	are	be	AUX
ftr-429	908	22	met	meet	VERB
ftr-429	908	23	,	,	PUNCT
ftr-429	908	24	and	and	CCONJ
ftr-429	908	25	section	section	NOUN
ftr-429	908	26	461(h	461(h	PROPN
ftr-429	908	27	)	)	PUNCT
ftr-429	908	28	in	in	ADP
ftr-429	908	29	turn	turn	NOUN
ftr-429	908	30	requires	require	VERB
ftr-429	908	31	a	a	DET
ftr-429	908	32	direct	direct	ADJ
ftr-429	908	33	payment	payment	NOUN
ftr-429	908	34	to	to	ADP
ftr-429	908	35	the	the	DET
ftr-429	908	36	creditor	creditor	NOUN
ftr-429	908	37	,	,	PUNCT
ftr-429	908	38	any	any	DET
ftr-429	908	39	payment	payment	NOUN
ftr-429	908	40	to	to	ADP
ftr-429	908	41	a	a	DET
ftr-429	908	42	trust	trust	NOUN
ftr-429	908	43	would	would	AUX
ftr-429	908	44	not	not	PART
ftr-429	908	45	appear	appear	VERB
ftr-429	908	46	to	to	PART
ftr-429	908	47	meet	meet	VERB
ftr-429	908	48	the	the	DET
ftr-429	908	49	technical	technical	ADJ
ftr-429	908	50	requirements	requirement	NOUN
ftr-429	908	51	of	of	ADP
ftr-429	908	52	the	the	DET
ftr-429	908	53	statute	statute	NOUN
ftr-429	908	54	unless	unless	SCONJ
ftr-429	908	55	,	,	PUNCT
ftr-429	908	56	of	of	ADP
ftr-429	908	57	course	course	NOUN
ftr-429	908	58	,	,	PUNCT
ftr-429	908	59	another	another	DET
ftr-429	908	60	provision	provision	NOUN
ftr-429	908	61	of	of	ADP
ftr-429	908	62	the	the	DET
ftr-429	908	63	code	code	NOUN
ftr-429	908	64	or	or	CCONJ
ftr-429	908	65	regulations	regulation	NOUN
ftr-429	908	66	would	would	AUX
ftr-429	908	67	establish	establish	VERB
ftr-429	908	68	"	"	PUNCT
ftr-429	908	69	economic	economic	ADJ
ftr-429	908	70	performance	performance	NOUN
ftr-429	908	71	"	"	PUNCT
ftr-429	908	72	prior	prior	ADV
ftr-429	908	73	to	to	ADP
ftr-429	908	74	the	the	DET
ftr-429	908	75	time	time	NOUN
ftr-429	908	76	specified	specify	VERB
ftr-429	908	77	in	in	ADP
ftr-429	908	78	section	section	NOUN
ftr-429	908	79	461(h	461(h	PROPN
ftr-429	908	80	)	)	PUNCT
ftr-429	908	81	.	.	PUNCT
ftr-429	909	1	the	the	DET
ftr-429	909	2	only	only	ADJ
ftr-429	909	3	relevant	relevant	ADJ
ftr-429	909	4	exception	exception	NOUN
ftr-429	909	5	to	to	ADP
ftr-429	909	6	the	the	DET
ftr-429	909	7	"	"	PUNCT
ftr-429	909	8	economic	economic	ADJ
ftr-429	909	9	performance	performance	NOUN
ftr-429	909	10	"	"	PUNCT
ftr-429	909	11	rules	rule	NOUN
ftr-429	909	12	contained	contain	VERB
ftr-429	909	13	in	in	ADP
ftr-429	909	14	section	section	NOUN
ftr-429	909	15	461(h)(2)(c	461(h)(2)(c	NUM
ftr-429	909	16	)	)	PUNCT
ftr-429	909	17	relating	relate	VERB
ftr-429	909	18	to	to	ADP
ftr-429	909	19	contested	contested	ADJ
ftr-429	909	20	tort	tort	NOUN
ftr-429	909	21	claims	claim	NOUN
ftr-429	909	22	is	be	AUX
ftr-429	909	23	the	the	DET
ftr-429	909	24	dsf	dsf	PROPN
ftr-429	909	25	/	/	SYM
ftr-429	909	26	qsf	qsf	NOUN
ftr-429	909	27	rules	rule	NOUN
ftr-429	909	28	.	.	PUNCT
ftr-429	910	1	therefore	therefore	ADV
ftr-429	910	2	,	,	PUNCT
ftr-429	910	3	the	the	DET
ftr-429	910	4	current	current	ADJ
ftr-429	910	5	statute	statute	NOUN
ftr-429	910	6	appears	appear	VERB
ftr-429	910	7	to	to	PART
ftr-429	910	8	require	require	VERB
ftr-429	910	9	an	an	DET
ftr-429	910	10	accrual	accrual	ADJ
ftr-429	910	11	method	method	NOUN
ftr-429	910	12	taxpayer	taxpayer	NOUN
ftr-429	910	13	to	to	PART
ftr-429	910	14	comply	comply	VERB
ftr-429	910	15	with	with	ADP
ftr-429	910	16	the	the	DET
ftr-429	910	17	qsf	qsf	NOUN
ftr-429	910	18	regulations	regulation	NOUN
ftr-429	910	19	in	in	ADP
ftr-429	910	20	order	order	NOUN
ftr-429	910	21	to	to	PART
ftr-429	910	22	deduct	deduct	VERB
ftr-429	910	23	a	a	DET
ftr-429	910	24	contested	contest	VERB
ftr-429	910	25	liability	liability	NOUN
ftr-429	910	26	which	which	PRON
ftr-429	910	27	is	be	AUX
ftr-429	910	28	not	not	PART
ftr-429	910	29	paid	pay	VERB
ftr-429	910	30	directly	directly	ADV
ftr-429	910	31	to	to	ADP
ftr-429	910	32	the	the	DET
ftr-429	910	33	creditor	creditor	NOUN
ftr-429	910	34	.	.	PUNCT
ftr-429	911	1	the	the	DET
ftr-429	911	2	regulations	regulation	NOUN
ftr-429	911	3	support	support	VERB
ftr-429	911	4	this	this	DET
ftr-429	911	5	technical	technical	ADJ
ftr-429	911	6	interpretation	interpretation	NOUN
ftr-429	911	7	.	.	PUNCT
ftr-429	912	1	treasury	treasury	PROPN
ftr-429	912	2	regulations	regulations	PROPN
ftr-429	912	3	section	section	VERB
ftr-429	912	4	1.461	1.461	NUM
ftr-429	912	5	-	-	SYM
ftr-429	912	6	4(g)(1)(i	4(g)(1)(i	NUM
ftr-429	912	7	)	)	PUNCT
ftr-429	912	8	provides	provide	VERB
ftr-429	912	9	that	that	SCONJ
ftr-429	912	10	"	"	PUNCT
ftr-429	912	11	economic	economic	ADJ
ftr-429	912	12	performance	performance	NOUN
ftr-429	912	13	occurs	occur	VERB
ftr-429	912	14	when	when	SCONJ
ftr-429	912	15	,	,	PUNCT
ftr-429	912	16	and	and	CCONJ
ftr-429	912	17	to	to	ADP
ftr-429	912	18	the	the	DET
ftr-429	912	19	extent	extent	NOUN
ftr-429	912	20	that	that	SCONJ
ftr-429	912	21	,	,	PUNCT
ftr-429	912	22	payment	payment	NOUN
ftr-429	912	23	is	be	AUX
ftr-429	912	24	made	make	VERB
ftr-429	912	25	to	to	ADP
ftr-429	912	26	the	the	DET
ftr-429	912	27	person	person	NOUN
ftr-429	912	28	to	to	PART
ftr-429	912	29	which	which	PRON
ftr-429	912	30	the	the	DET
ftr-429	912	31	liability	liability	NOUN
ftr-429	912	32	is	be	AUX
ftr-429	912	33	owed	owe	VERB
ftr-429	912	34	.	.	PUNCT
ftr-429	913	1	thus	thus	ADV
ftr-429	913	2	...	...	PUNCT
ftr-429	913	3	economic	economic	ADJ
ftr-429	913	4	performance	performance	NOUN
ftr-429	913	5	does	do	AUX
ftr-429	913	6	not	not	PART
ftr-429	913	7	occur	occur	VERB
ftr-429	913	8	as	as	SCONJ
ftr-429	913	9	the	the	DET
ftr-429	913	10	taxpayer	taxpayer	NOUN
ftr-429	913	11	makes	make	VERB
ftr-429	913	12	payments	payment	NOUN
ftr-429	913	13	in	in	ADP
ftr-429	913	14	connection	connection	NOUN
ftr-429	913	15	with	with	ADP
ftr-429	913	16	such	such	DET
ftr-429	913	17	a	a	DET
ftr-429	913	18	liability	liability	NOUN
ftr-429	913	19	to	to	ADP
ftr-429	913	20	any	any	DET
ftr-429	913	21	other	other	ADJ
ftr-429	913	22	person	person	NOUN
ftr-429	913	23	,	,	PUNCT
ftr-429	913	24	including	include	VERB
ftr-429	913	25	a	a	DET
ftr-429	913	26	trust	trust	NOUN
ftr-429	913	27	,	,	PUNCT
ftr-429	913	28	escrow	escrow	NOUN
ftr-429	913	29	account	account	NOUN
ftr-429	913	30	,	,	PUNCT
ftr-429	913	31	court	court	NOUN
ftr-429	913	32	-	-	PUNCT
ftr-429	913	33	administered	administer	VERB
ftr-429	913	34	fund	fund	NOUN
ftr-429	913	35	,	,	PUNCT
ftr-429	913	36	or	or	CCONJ
ftr-429	913	37	any	any	DET
ftr-429	913	38	similar	similar	ADJ
ftr-429	913	39	arrangement	arrangement	NOUN
ftr-429	913	40	,	,	PUNCT
ftr-429	913	41	unless	unless	SCONJ
ftr-429	913	42	the	the	DET
ftr-429	913	43	payments	payment	NOUN
ftr-429	913	44	constitute	constitute	VERB
ftr-429	913	45	payment	payment	NOUN
ftr-429	913	46	to	to	ADP
ftr-429	913	47	the	the	DET
ftr-429	913	48	person	person	NOUN
ftr-429	913	49	to	to	PART
ftr-429	913	50	which	which	PRON
ftr-429	913	51	the	the	DET
ftr-429	913	52	liability	liability	NOUN
ftr-429	913	53	is	be	AUX
ftr-429	913	54	owed	owe	VERB
ftr-429	913	55	under	under	ADP
ftr-429	913	56	paragraph	paragraph	NOUN
ftr-429	913	57	(	(	PUNCT
ftr-429	913	58	g)(1)(ii)(b	g)(1)(ii)(b	NOUN
ftr-429	913	59	)	)	PUNCT
ftr-429	913	60	of	of	ADP
ftr-429	913	61	this	this	DET
ftr-429	913	62	section	section	NOUN
ftr-429	913	63	.	.	PUNCT
ftr-429	913	64	"	"	PUNCT
ftr-429	914	1	regulations	regulation	NOUN
ftr-429	914	2	section	section	NOUN
ftr-429	914	3	1.4164(g)(1)(ii)(b	1.4164(g)(1)(ii)(b	NUM
ftr-429	914	4	)	)	PUNCT
ftr-429	914	5	of	of	ADP
ftr-429	914	6	the	the	DET
ftr-429	914	7	treasury	treasury	PROPN
ftr-429	914	8	regulations	regulation	NOUN
ftr-429	914	9	provides	provide	VERB
ftr-429	914	10	that	that	SCONJ
ftr-429	914	11	the	the	DET
ftr-429	914	12	transfer	transfer	NOUN
ftr-429	914	13	constitutes	constitute	VERB
ftr-429	914	14	a	a	DET
ftr-429	914	15	payment	payment	NOUN
ftr-429	914	16	only	only	ADV
ftr-429	914	17	if	if	SCONJ
ftr-429	914	18	the	the	DET
ftr-429	914	19	payee	payee	NOUN
ftr-429	914	20	would	would	AUX
ftr-429	914	21	have	have	VERB
ftr-429	914	22	to	to	PART
ftr-429	914	23	recognize	recognize	VERB
ftr-429	914	24	income	income	NOUN
ftr-429	914	25	upon	upon	SCONJ
ftr-429	914	26	receipt	receipt	NOUN
ftr-429	914	27	of	of	ADP
ftr-429	914	28	the	the	DET
ftr-429	914	29	payment	payment	NOUN
ftr-429	914	30	if	if	SCONJ
ftr-429	914	31	the	the	DET
ftr-429	914	32	payee	payee	NOUN
ftr-429	914	33	were	be	AUX
ftr-429	914	34	on	on	ADP
ftr-429	914	35	the	the	DET
ftr-429	914	36	cash	cash	NOUN
ftr-429	914	37	method	method	NOUN
ftr-429	914	38	.	.	PUNCT
ftr-429	915	1	the	the	DET
ftr-429	915	2	statute	statute	NOUN
ftr-429	915	3	and	and	CCONJ
ftr-429	915	4	the	the	DET
ftr-429	915	5	regulations	regulation	NOUN
ftr-429	915	6	thus	thus	ADV
ftr-429	915	7	appear	appear	VERB
ftr-429	915	8	to	to	PART
ftr-429	915	9	prohibit	prohibit	VERB
ftr-429	915	10	accrual	accrual	ADJ
ftr-429	915	11	method	method	NOUN
ftr-429	915	12	taxpayers	taxpayer	NOUN
ftr-429	915	13	from	from	ADP
ftr-429	915	14	deducting	deduct	VERB
ftr-429	915	15	payments	payment	NOUN
ftr-429	915	16	to	to	ADP
ftr-429	915	17	a	a	DET
ftr-429	915	18	contested	contest	VERB
ftr-429	915	19	liability	liability	NOUN
ftr-429	915	20	fund	fund	NOUN
ftr-429	915	21	unless	unless	SCONJ
ftr-429	915	22	the	the	DET
ftr-429	915	23	fund	fund	NOUN
ftr-429	915	24	meets	meet	VERB
ftr-429	915	25	the	the	DET
ftr-429	915	26	stringent	stringent	ADJ
ftr-429	915	27	dsf	dsf	NOUN
ftr-429	915	28	/	/	SYM
ftr-429	915	29	qsf	qsf	NOUN
ftr-429	915	30	requirements	requirement	NOUN
ftr-429	915	31	.	.	PUNCT
ftr-429	916	1	the	the	DET
ftr-429	916	2	technical	technical	ADJ
ftr-429	916	3	reading	reading	NOUN
ftr-429	916	4	of	of	ADP
ftr-429	916	5	the	the	DET
ftr-429	916	6	amendment	amendment	NOUN
ftr-429	916	7	would	would	AUX
ftr-429	916	8	prevent	prevent	VERB
ftr-429	916	9	the	the	DET
ftr-429	916	10	use	use	NOUN
ftr-429	916	11	of	of	ADP
ftr-429	916	12	a	a	DET
ftr-429	916	13	contested	contest	VERB
ftr-429	916	14	liability	liability	NOUN
ftr-429	916	15	fund	fund	NOUN
ftr-429	916	16	for	for	ADP
ftr-429	916	17	payments	payment	NOUN
ftr-429	916	18	which	which	PRON
ftr-429	916	19	do	do	AUX
ftr-429	916	20	not	not	PART
ftr-429	916	21	qualify	qualify	VERB
ftr-429	916	22	for	for	ADP
ftr-429	916	23	dsf	dsf	NOUN
ftr-429	916	24	/	/	SYM
ftr-429	916	25	qsf	qsf	NOUN
ftr-429	916	26	treatment	treatment	NOUN
ftr-429	916	27	.	.	PUNCT
ftr-429	917	1	for	for	ADP
ftr-429	917	2	example	example	NOUN
ftr-429	917	3	,	,	PUNCT
ftr-429	917	4	even	even	ADV
ftr-429	917	5	with	with	ADP
ftr-429	917	6	court	court	NOUN
ftr-429	917	7	approval	approval	NOUN
ftr-429	917	8	,	,	PUNCT
ftr-429	917	9	an	an	DET
ftr-429	917	10	accrual	accrual	ADJ
ftr-429	917	11	method	method	NOUN
ftr-429	917	12	taxpayer	taxpayer	NOUN
ftr-429	917	13	could	could	AUX
ftr-429	917	14	not	not	PART
ftr-429	917	15	deduct	deduct	VERB
ftr-429	917	16	payments	payment	NOUN
ftr-429	917	17	to	to	ADP
ftr-429	917	18	a	a	DET
ftr-429	917	19	contested	contest	VERB
ftr-429	917	20	liability	liability	NOUN
ftr-429	917	21	fund	fund	NOUN
ftr-429	917	22	for	for	ADP
ftr-429	917	23	the	the	DET
ftr-429	917	24	satisfaction	satisfaction	NOUN
ftr-429	917	25	of	of	ADP
ftr-429	917	26	contested	contested	ADJ
ftr-429	917	27	breach	breach	NOUN
ftr-429	917	28	of	of	ADP
ftr-429	917	29	contract	contract	NOUN
ftr-429	917	30	claims	claim	NOUN
ftr-429	917	31	for	for	ADP
ftr-429	917	32	general	general	ADJ
ftr-429	917	33	damages	damage	NOUN
ftr-429	917	34	.	.	PUNCT
ftr-429	917	35	'	'	PUNCT
ftr-429	918	1	this	this	PRON
ftr-429	918	2	has	have	VERB
ftr-429	918	3	significant	significant	ADJ
ftr-429	918	4	implications	implication	NOUN
ftr-429	918	5	for	for	ADP
ftr-429	918	6	bankruptcy	bankruptcy	NOUN
ftr-429	918	7	cases	case	NOUN
ftr-429	918	8	,	,	PUNCT
ftr-429	918	9	both	both	PRON
ftr-429	918	10	because	because	SCONJ
ftr-429	918	11	it	it	PRON
ftr-429	918	12	would	would	AUX
ftr-429	918	13	limit	limit	VERB
ftr-429	918	14	the	the	DET
ftr-429	918	15	accrual	accrual	ADJ
ftr-429	918	16	method	method	NOUN
ftr-429	918	17	taxpayer	taxpayer	NOUN
ftr-429	918	18	's	's	PART
ftr-429	918	19	ability	ability	NOUN
ftr-429	918	20	to	to	PART
ftr-429	918	21	address	address	VERB
ftr-429	918	22	the	the	DET
ftr-429	918	23	pre	pre	ADJ
ftr-429	918	24	-	-	ADJ
ftr-429	918	25	confirmation	confirmation	ADJ
ftr-429	918	26	distortion	distortion	NOUN
ftr-429	918	27	problem	problem	NOUN
ftr-429	918	28	which	which	PRON
ftr-429	918	29	is	be	AUX
ftr-429	918	30	the	the	DET
ftr-429	918	31	subject	subject	NOUN
ftr-429	918	32	of	of	ADP
ftr-429	918	33	this	this	DET
ftr-429	918	34	article	article	NOUN
ftr-429	918	35	,	,	PUNCT
ftr-429	918	36	and	and	CCONJ
ftr-429	918	37	also	also	ADV
ftr-429	918	38	would	would	AUX
ftr-429	918	39	perpetuate	perpetuate	VERB
ftr-429	918	40	the	the	DET
ftr-429	918	41	distortion	distortion	NOUN
ftr-429	918	42	by	by	ADP
ftr-429	918	43	preventing	prevent	VERB
ftr-429	918	44	deductions	deduction	NOUN
ftr-429	918	45	for	for	ADP
ftr-429	918	46	funds	fund	NOUN
ftr-429	918	47	required	require	VERB
ftr-429	918	48	to	to	PART
ftr-429	918	49	be	be	AUX
ftr-429	918	50	held	hold	VERB
ftr-429	918	51	back	back	ADV
ftr-429	918	52	under	under	ADP
ftr-429	918	53	a	a	DET
ftr-429	918	54	plan	plan	NOUN
ftr-429	918	55	of	of	ADP
ftr-429	918	56	reorganization	reorganization	NOUN
ftr-429	918	57	until	until	ADP
ftr-429	918	58	the	the	DET
ftr-429	918	59	resolution	resolution	NOUN
ftr-429	918	60	of	of	ADP
ftr-429	918	61	a	a	DET
ftr-429	918	62	contest.152	contest.152	PROPN
ftr-429	918	63	151	151	NUM
ftr-429	918	64	.	.	PUNCT
ftr-429	919	1	see	see	VERB
ftr-429	919	2	supra	supra	PROPN
ftr-429	919	3	note	note	PROPN
ftr-429	919	4	80	80	NUM
ftr-429	919	5	.	.	PUNCT
ftr-429	920	1	152	152	NUM
ftr-429	920	2	.	.	PUNCT
ftr-429	921	1	in	in	ADP
ftr-429	921	2	order	order	NOUN
ftr-429	921	3	to	to	PART
ftr-429	921	4	meet	meet	VERB
ftr-429	921	5	the	the	DET
ftr-429	921	6	requirements	requirement	NOUN
ftr-429	921	7	for	for	ADP
ftr-429	921	8	plan	plan	NOUN
ftr-429	921	9	confirmation	confirmation	NOUN
ftr-429	921	10	,	,	PUNCT
ftr-429	921	11	the	the	DET
ftr-429	921	12	plan	plan	NOUN
ftr-429	921	13	proponent	proponent	NOUN
ftr-429	921	14	must	must	AUX
ftr-429	921	15	provide	provide	VERB
ftr-429	921	16	for	for	ADP
ftr-429	921	17	equal	equal	ADJ
ftr-429	921	18	treatment	treatment	NOUN
ftr-429	921	19	of	of	ADP
ftr-429	921	20	disputed	dispute	VERB
ftr-429	921	21	claims	claim	NOUN
ftr-429	921	22	in	in	ADP
ftr-429	921	23	the	the	DET
ftr-429	921	24	event	event	NOUN
ftr-429	921	25	they	they	PRON
ftr-429	921	26	are	be	AUX
ftr-429	921	27	ultimately	ultimately	ADV
ftr-429	921	28	allowed	allow	VERB
ftr-429	921	29	by	by	ADP
ftr-429	921	30	the	the	DET
ftr-429	921	31	court	court	NOUN
ftr-429	921	32	.	.	PUNCT
ftr-429	922	1	therefore	therefore	ADV
ftr-429	922	2	,	,	PUNCT
ftr-429	922	3	most	most	ADJ
ftr-429	922	4	reorganization	reorganization	NOUN
ftr-429	922	5	plans	plan	NOUN
ftr-429	922	6	with	with	ADP
ftr-429	922	7	which	which	PRON
ftr-429	922	8	the	the	DET
ftr-429	922	9	author	author	NOUN
ftr-429	922	10	is	be	AUX
ftr-429	922	11	familiar	familiar	ADJ
ftr-429	922	12	provide	provide	VERB
ftr-429	922	13	that	that	SCONJ
ftr-429	922	14	the	the	DET
ftr-429	922	15	distribution	distribution	NOUN
ftr-429	922	16	which	which	PRON
ftr-429	922	17	would	would	AUX
ftr-429	922	18	be	be	AUX
ftr-429	922	19	owing	owe	VERB
ftr-429	922	20	to	to	ADP
ftr-429	922	21	a	a	DET
ftr-429	922	22	disputed	dispute	VERB
ftr-429	922	23	claimant	claimant	NOUN
ftr-429	922	24	if	if	SCONJ
ftr-429	922	25	the	the	DET
ftr-429	922	26	claim	claim	NOUN
ftr-429	922	27	were	be	AUX
ftr-429	922	28	to	to	PART
ftr-429	922	29	be	be	AUX
ftr-429	922	30	allowed	allow	VERB
ftr-429	922	31	in	in	ADP
ftr-429	922	32	full	full	ADJ
ftr-429	922	33	20011	20011	NUM
ftr-429	922	34	florida	florida	PROPN
ftr-429	922	35	tax	tax	PROPN
ftr-429	922	36	reviev	reviev	PROPN
ftr-429	922	37	d.	d.	PROPN
ftr-429	922	38	the	the	DET
ftr-429	922	39	maxus	maxus	PROPN
ftr-429	922	40	energy	energy	NOUN
ftr-429	922	41	trust	trust	VERB
ftr-429	922	42	the	the	DET
ftr-429	922	43	one	one	NUM
ftr-429	922	44	court	court	NOUN
ftr-429	922	45	to	to	PART
ftr-429	922	46	consider	consider	VERB
ftr-429	922	47	the	the	DET
ftr-429	922	48	issue	issue	NOUN
ftr-429	922	49	has	have	AUX
ftr-429	922	50	rejected	reject	VERB
ftr-429	922	51	the	the	DET
ftr-429	922	52	technical	technical	ADJ
ftr-429	922	53	reading	reading	NOUN
ftr-429	922	54	of	of	ADP
ftr-429	922	55	section	section	NOUN
ftr-429	922	56	461(f)(4	461(f)(4	PROPN
ftr-429	922	57	)	)	PUNCT
ftr-429	922	58	.	.	PUNCT
ftr-429	923	1	in	in	ADP
ftr-429	923	2	maxus	maxus	PROPN
ftr-429	923	3	energy	energy	NOUN
ftr-429	923	4	corporation	corporation	PROPN
ftr-429	923	5	v.	v.	ADP
ftr-429	923	6	united	united	PROPN
ftr-429	923	7	states,'53	states,'53	PROPN
ftr-429	923	8	the	the	DET
ftr-429	923	9	manufacturer	manufacturer	NOUN
ftr-429	923	10	of	of	ADP
ftr-429	923	11	agent	agent	NOUN
ftr-429	923	12	orange	orange	PROPN
ftr-429	923	13	entered	enter	VERB
ftr-429	923	14	into	into	ADP
ftr-429	923	15	a	a	DET
ftr-429	923	16	class	class	NOUN
ftr-429	923	17	action	action	NOUN
ftr-429	923	18	settlement	settlement	NOUN
ftr-429	923	19	calling	call	VERB
ftr-429	923	20	for	for	ADP
ftr-429	923	21	the	the	DET
ftr-429	923	22	payment	payment	NOUN
ftr-429	923	23	of	of	ADP
ftr-429	923	24	slightly	slightly	ADV
ftr-429	923	25	less	less	ADJ
ftr-429	923	26	than	than	ADP
ftr-429	923	27	$	$	SYM
ftr-429	923	28	22	22	NUM
ftr-429	923	29	million	million	NUM
ftr-429	923	30	to	to	ADP
ftr-429	923	31	a	a	DET
ftr-429	923	32	trust	trust	NOUN
ftr-429	923	33	for	for	ADP
ftr-429	923	34	the	the	DET
ftr-429	923	35	benefit	benefit	NOUN
ftr-429	923	36	of	of	ADP
ftr-429	923	37	the	the	DET
ftr-429	923	38	class	class	NOUN
ftr-429	923	39	upon	upon	SCONJ
ftr-429	923	40	court	court	NOUN
ftr-429	923	41	approval	approval	NOUN
ftr-429	923	42	of	of	ADP
ftr-429	923	43	the	the	DET
ftr-429	923	44	settlement	settlement	NOUN
ftr-429	923	45	.	.	PUNCT
ftr-429	924	1	'54	'54	NUM
ftr-429	924	2	the	the	DET
ftr-429	924	3	manufacturer	manufacturer	NOUN
ftr-429	924	4	had	have	VERB
ftr-429	924	5	the	the	DET
ftr-429	924	6	right	right	NOUN
ftr-429	924	7	to	to	PART
ftr-429	924	8	back	back	VERB
ftr-429	924	9	out	out	ADP
ftr-429	924	10	of	of	ADP
ftr-429	924	11	the	the	DET
ftr-429	924	12	settlement	settlement	NOUN
ftr-429	924	13	prior	prior	ADV
ftr-429	924	14	to	to	ADP
ftr-429	924	15	the	the	DET
ftr-429	924	16	hearing	hearing	NOUN
ftr-429	924	17	on	on	ADP
ftr-429	924	18	approval	approval	NOUN
ftr-429	924	19	if	if	SCONJ
ftr-429	924	20	it	it	PRON
ftr-429	924	21	believed	believe	VERB
ftr-429	924	22	that	that	SCONJ
ftr-429	924	23	too	too	ADV
ftr-429	924	24	many	many	ADJ
ftr-429	924	25	class	class	NOUN
ftr-429	924	26	members	member	NOUN
ftr-429	924	27	opted	opt	VERB
ftr-429	924	28	out	out	ADP
ftr-429	924	29	of	of	ADP
ftr-429	924	30	the	the	DET
ftr-429	924	31	settlement	settlement	NOUN
ftr-429	924	32	.	.	PUNCT
ftr-429	925	1	'	'	PUNCT
ftr-429	925	2	55	55	NUM
ftr-429	925	3	the	the	DET
ftr-429	925	4	deadline	deadline	NOUN
ftr-429	925	5	to	to	PART
ftr-429	925	6	withdraw	withdraw	VERB
ftr-429	925	7	was	be	AUX
ftr-429	925	8	july	july	PROPN
ftr-429	925	9	19	19	NUM
ftr-429	925	10	,	,	PUNCT
ftr-429	925	11	1984.156	1984.156	NUM
ftr-429	925	12	the	the	DET
ftr-429	925	13	settlement	settlement	NOUN
ftr-429	925	14	was	be	AUX
ftr-429	925	15	approved	approve	VERB
ftr-429	925	16	by	by	ADP
ftr-429	925	17	the	the	DET
ftr-429	925	18	court	court	NOUN
ftr-429	925	19	on	on	ADP
ftr-429	925	20	january	january	PROPN
ftr-429	925	21	7	7	NUM
ftr-429	925	22	,	,	PUNCT
ftr-429	925	23	1985.157	1985.157	NUM
ftr-429	925	24	the	the	DET
ftr-429	925	25	settlement	settlement	NOUN
ftr-429	925	26	fund	fund	NOUN
ftr-429	925	27	was	be	AUX
ftr-429	925	28	not	not	PART
ftr-429	925	29	eligible	eligible	ADJ
ftr-429	925	30	to	to	PART
ftr-429	925	31	be	be	AUX
ftr-429	925	32	treated	treat	VERB
ftr-429	925	33	as	as	ADP
ftr-429	925	34	a	a	DET
ftr-429	925	35	dsf	dsf	NOUN
ftr-429	925	36	because	because	SCONJ
ftr-429	925	37	many	many	ADJ
ftr-429	925	38	of	of	ADP
ftr-429	925	39	the	the	DET
ftr-429	925	40	class	class	NOUN
ftr-429	925	41	members	member	NOUN
ftr-429	925	42	'	'	PART
ftr-429	925	43	claims	claim	NOUN
ftr-429	925	44	were	be	AUX
ftr-429	925	45	disputed	dispute	VERB
ftr-429	925	46	.	.	PUNCT
ftr-429	926	1	58	58	NUM
ftr-429	926	2	the	the	DET
ftr-429	926	3	government	government	NOUN
ftr-429	926	4	argued	argue	VERB
ftr-429	926	5	that	that	SCONJ
ftr-429	926	6	the	the	DET
ftr-429	926	7	payment	payment	NOUN
ftr-429	926	8	to	to	ADP
ftr-429	926	9	the	the	DET
ftr-429	926	10	settlement	settlement	NOUN
ftr-429	926	11	fund	fund	NOUN
ftr-429	926	12	was	be	AUX
ftr-429	926	13	not	not	PART
ftr-429	926	14	deductible	deductible	ADJ
ftr-429	926	15	because	because	SCONJ
ftr-429	926	16	the	the	DET
ftr-429	926	17	fund	fund	NOUN
ftr-429	926	18	did	do	AUX
ftr-429	926	19	not	not	PART
ftr-429	926	20	qualify	qualify	VERB
ftr-429	926	21	as	as	ADP
ftr-429	926	22	a	a	DET
ftr-429	926	23	dsf	dsf	NOUN
ftr-429	926	24	and	and	CCONJ
ftr-429	926	25	the	the	DET
ftr-429	926	26	payment	payment	NOUN
ftr-429	926	27	was	be	AUX
ftr-429	926	28	not	not	PART
ftr-429	926	29	made	make	VERB
ftr-429	926	30	directly	directly	ADV
ftr-429	926	31	to	to	ADP
ftr-429	926	32	the	the	DET
ftr-429	926	33	claimants	claimant	NOUN
ftr-429	926	34	as	as	SCONJ
ftr-429	926	35	required	require	VERB
ftr-429	926	36	by	by	ADP
ftr-429	926	37	section	section	NOUN
ftr-429	926	38	461(h)(2)(c	461(h)(2)(c	NUM
ftr-429	926	39	)	)	PUNCT
ftr-429	926	40	.	.	PUNCT
ftr-429	927	1	5	5	NUM
ftr-429	927	2	9	9	NUM
ftr-429	927	3	according	accord	VERB
ftr-429	927	4	to	to	ADP
ftr-429	927	5	the	the	DET
ftr-429	927	6	government	government	NOUN
ftr-429	927	7	,	,	PUNCT
ftr-429	927	8	the	the	DET
ftr-429	927	9	only	only	ADJ
ftr-429	927	10	exception	exception	NOUN
ftr-429	927	11	to	to	ADP
ftr-429	927	12	the	the	DET
ftr-429	927	13	rule	rule	NOUN
ftr-429	927	14	forbidding	forbid	VERB
ftr-429	927	15	deductions	deduction	NOUN
ftr-429	927	16	for	for	ADP
ftr-429	927	17	tort	tort	NOUN
ftr-429	927	18	settlements	settlement	NOUN
ftr-429	927	19	not	not	PART
ftr-429	927	20	paid	pay	VERB
ftr-429	927	21	directly	directly	ADV
ftr-429	927	22	to	to	ADP
ftr-429	927	23	the	the	DET
ftr-429	927	24	claimant	claimant	NOUN
ftr-429	927	25	is	be	AUX
ftr-429	927	26	a	a	DET
ftr-429	927	27	qualified	qualified	ADJ
ftr-429	927	28	payment	payment	NOUN
ftr-429	927	29	to	to	ADP
ftr-429	927	30	a	a	DET
ftr-429	927	31	dsf.160	dsf.160	NOUN
ftr-429	927	32	the	the	DET
ftr-429	927	33	court	court	NOUN
ftr-429	927	34	disagreed	disagree	VERB
ftr-429	927	35	with	with	ADP
ftr-429	927	36	the	the	DET
ftr-429	927	37	government	government	NOUN
ftr-429	927	38	's	's	PART
ftr-429	927	39	argument	argument	NOUN
ftr-429	927	40	.	.	PUNCT
ftr-429	928	1	the	the	DET
ftr-429	928	2	court	court	NOUN
ftr-429	928	3	first	first	ADV
ftr-429	928	4	held	hold	VERB
ftr-429	928	5	that	that	SCONJ
ftr-429	928	6	the	the	DET
ftr-429	928	7	dsf	dsf	NOUN
ftr-429	928	8	rules	rule	NOUN
ftr-429	928	9	were	be	AUX
ftr-429	928	10	entirely	entirely	ADV
ftr-429	928	11	inapplicable	inapplicable	ADJ
ftr-429	928	12	,	,	PUNCT
ftr-429	928	13	because	because	SCONJ
ftr-429	928	14	the	the	DET
ftr-429	928	15	issue	issue	NOUN
ftr-429	928	16	before	before	SCONJ
ftr-429	928	17	the	the	DET
ftr-429	928	18	court	court	NOUN
ftr-429	928	19	concerned	concern	VERB
ftr-429	928	20	contested	contest	VERB
ftr-429	928	21	liabilities	liability	NOUN
ftr-429	928	22	and	and	CCONJ
ftr-429	928	23	the	the	DET
ftr-429	928	24	dsf	dsf	PROPN
ftr-429	928	25	statute	statute	NOUN
ftr-429	928	26	only	only	ADV
ftr-429	928	27	applied	apply	VERB
ftr-429	928	28	to	to	ADP
ftr-429	928	29	uncontested	uncontested	ADJ
ftr-429	928	30	liabilities	liability	NOUN
ftr-429	928	31	.	.	PUNCT
ftr-429	928	32	'	'	PUNCT
ftr-429	929	1	6	6	NUM
ftr-429	929	2	'	'	PUNCT
ftr-429	929	3	the	the	DET
ftr-429	929	4	court	court	NOUN
ftr-429	929	5	did	do	AUX
ftr-429	929	6	not	not	PART
ftr-429	929	7	consider	consider	VERB
ftr-429	929	8	the	the	DET
ftr-429	929	9	effect	effect	NOUN
ftr-429	929	10	of	of	ADP
ftr-429	929	11	the	the	DET
ftr-429	929	12	new	new	ADJ
ftr-429	929	13	qsf	qsf	NOUN
ftr-429	929	14	regulations	regulation	NOUN
ftr-429	929	15	,	,	PUNCT
ftr-429	929	16	which	which	PRON
ftr-429	929	17	permit	permit	VERB
ftr-429	929	18	contested	contest	VERB
ftr-429	929	19	liabilities	liability	NOUN
ftr-429	929	20	.	.	PUNCT
ftr-429	930	1	because	because	SCONJ
ftr-429	930	2	the	the	DET
ftr-429	930	3	opinion	opinion	NOUN
ftr-429	930	4	is	be	AUX
ftr-429	930	5	based	base	VERB
ftr-429	930	6	on	on	ADP
ftr-429	930	7	the	the	DET
ftr-429	930	8	inapplicability	inapplicability	NOUN
ftr-429	930	9	of	of	ADP
ftr-429	930	10	dsfs	dsfs	PROPN
ftr-429	930	11	to	to	ADP
ftr-429	930	12	contested	contested	ADJ
ftr-429	930	13	liabilities	liability	NOUN
ftr-429	930	14	,	,	PUNCT
ftr-429	930	15	it	it	PRON
ftr-429	930	16	is	be	AUX
ftr-429	930	17	unclear	unclear	ADJ
ftr-429	930	18	whether	whether	SCONJ
ftr-429	930	19	the	the	DET
ftr-429	930	20	opinion	opinion	NOUN
ftr-429	930	21	will	will	AUX
ftr-429	930	22	be	be	AUX
ftr-429	930	23	held	hold	VERB
ftr-429	930	24	in	in	ADP
ftr-429	930	25	a	a	DET
ftr-429	930	26	reserve	reserve	NOUN
ftr-429	930	27	account	account	NOUN
ftr-429	930	28	pending	pende	VERB
ftr-429	930	29	the	the	DET
ftr-429	930	30	resolution	resolution	NOUN
ftr-429	930	31	of	of	ADP
ftr-429	930	32	the	the	DET
ftr-429	930	33	dispute	dispute	NOUN
ftr-429	930	34	.	.	PUNCT
ftr-429	931	1	a	a	DET
ftr-429	931	2	cash	cash	NOUN
ftr-429	931	3	method	method	NOUN
ftr-429	931	4	taxpayer	taxpayer	NOUN
ftr-429	931	5	would	would	AUX
ftr-429	931	6	be	be	AUX
ftr-429	931	7	able	able	ADJ
ftr-429	931	8	to	to	PART
ftr-429	931	9	deduct	deduct	VERB
ftr-429	931	10	payments	payment	NOUN
ftr-429	931	11	to	to	ADP
ftr-429	931	12	a	a	DET
ftr-429	931	13	disputed	dispute	VERB
ftr-429	931	14	claims	claim	NOUN
ftr-429	931	15	fund	fund	NOUN
ftr-429	931	16	established	establish	VERB
ftr-429	931	17	in	in	ADP
ftr-429	931	18	conformity	conformity	NOUN
ftr-429	931	19	with	with	ADP
ftr-429	931	20	§	§	PROPN
ftr-429	931	21	461(f	461(f	PROPN
ftr-429	931	22	)	)	PUNCT
ftr-429	931	23	.	.	PUNCT
ftr-429	932	1	however	however	ADV
ftr-429	932	2	,	,	PUNCT
ftr-429	932	3	under	under	ADP
ftr-429	932	4	this	this	DET
ftr-429	932	5	technical	technical	ADJ
ftr-429	932	6	interpretation	interpretation	NOUN
ftr-429	932	7	of	of	ADP
ftr-429	932	8	the	the	DET
ftr-429	932	9	amendment	amendment	NOUN
ftr-429	932	10	to	to	ADP
ftr-429	932	11	§	§	PROPN
ftr-429	932	12	461(f)(4	461(f)(4	PROPN
ftr-429	932	13	)	)	PUNCT
ftr-429	932	14	,	,	PUNCT
ftr-429	932	15	an	an	DET
ftr-429	932	16	accrual	accrual	ADJ
ftr-429	932	17	method	method	NOUN
ftr-429	932	18	debtor	debtor	NOUN
ftr-429	932	19	would	would	AUX
ftr-429	932	20	not	not	PART
ftr-429	932	21	be	be	AUX
ftr-429	932	22	able	able	ADJ
ftr-429	932	23	to	to	PART
ftr-429	932	24	deduct	deduct	VERB
ftr-429	932	25	payments	payment	NOUN
ftr-429	932	26	to	to	ADP
ftr-429	932	27	a	a	DET
ftr-429	932	28	disputed	dispute	VERB
ftr-429	932	29	claims	claim	NOUN
ftr-429	932	30	reserve	reserve	NOUN
ftr-429	932	31	account	account	NOUN
ftr-429	932	32	because	because	SCONJ
ftr-429	932	33	the	the	DET
ftr-429	932	34	payments	payment	NOUN
ftr-429	932	35	have	have	AUX
ftr-429	932	36	not	not	PART
ftr-429	932	37	been	be	AUX
ftr-429	932	38	made	make	VERB
ftr-429	932	39	to	to	ADP
ftr-429	932	40	the	the	DET
ftr-429	932	41	creditors	creditor	NOUN
ftr-429	932	42	.	.	PUNCT
ftr-429	933	1	while	while	SCONJ
ftr-429	933	2	the	the	DET
ftr-429	933	3	accrual	accrual	ADJ
ftr-429	933	4	method	method	NOUN
ftr-429	933	5	debtor	debtor	NOUN
ftr-429	933	6	could	could	AUX
ftr-429	933	7	deduct	deduct	VERB
ftr-429	933	8	such	such	ADJ
ftr-429	933	9	payments	payment	NOUN
ftr-429	933	10	if	if	SCONJ
ftr-429	933	11	made	make	VERB
ftr-429	933	12	to	to	ADP
ftr-429	933	13	a	a	DET
ftr-429	933	14	qsf	qsf	NOUN
ftr-429	933	15	,	,	PUNCT
ftr-429	933	16	payments	payment	NOUN
ftr-429	933	17	on	on	ADP
ftr-429	933	18	account	account	NOUN
ftr-429	933	19	of	of	ADP
ftr-429	933	20	liabilities	liability	NOUN
ftr-429	933	21	for	for	ADP
ftr-429	933	22	general	general	ADJ
ftr-429	933	23	breach	breach	NOUN
ftr-429	933	24	of	of	ADP
ftr-429	933	25	contract	contract	NOUN
ftr-429	933	26	are	be	AUX
ftr-429	933	27	not	not	PART
ftr-429	933	28	"	"	PUNCT
ftr-429	933	29	qualified	qualified	ADJ
ftr-429	933	30	payments	payment	NOUN
ftr-429	933	31	"	"	PUNCT
ftr-429	933	32	and	and	CCONJ
ftr-429	933	33	thus	thus	ADV
ftr-429	933	34	would	would	AUX
ftr-429	933	35	not	not	PART
ftr-429	933	36	constitute	constitute	VERB
ftr-429	933	37	"	"	PUNCT
ftr-429	933	38	economic	economic	ADJ
ftr-429	933	39	performance	performance	NOUN
ftr-429	933	40	.	.	PUNCT
ftr-429	933	41	"	"	PUNCT
ftr-429	934	1	see	see	VERB
ftr-429	934	2	regs	reg	NOUN
ftr-429	934	3	.	.	PUNCT
ftr-429	935	1	§	§	PROPN
ftr-429	935	2	1.468b-1(c)(2)(ii	1.468b-1(c)(2)(ii	NUM
ftr-429	935	3	)	)	PUNCT
ftr-429	935	4	(	(	PUNCT
ftr-429	935	5	limiting	limit	VERB
ftr-429	935	6	qsf	qsf	NOUN
ftr-429	935	7	use	use	NOUN
ftr-429	935	8	for	for	ADP
ftr-429	935	9	tort	tort	NOUN
ftr-429	935	10	,	,	PUNCT
ftr-429	935	11	breach	breach	NOUN
ftr-429	935	12	of	of	ADP
ftr-429	935	13	contract	contract	NOUN
ftr-429	935	14	or	or	CCONJ
ftr-429	935	15	violation	violation	NOUN
ftr-429	935	16	of	of	ADP
ftr-429	935	17	law	law	NOUN
ftr-429	935	18	liabilities	liability	NOUN
ftr-429	935	19	)	)	PUNCT
ftr-429	935	20	;	;	PUNCT
ftr-429	935	21	regs	reg	NOUN
ftr-429	935	22	.	.	PUNCT
ftr-429	936	1	§	§	PROPN
ftr-429	936	2	1.461	1.461	NUM
ftr-429	936	3	-	-	SYM
ftr-429	936	4	4(g)(2)(i	4(g)(2)(i	NUM
ftr-429	936	5	)	)	PUNCT
ftr-429	936	6	(	(	PUNCT
ftr-429	936	7	providing	provide	VERB
ftr-429	936	8	that	that	SCONJ
ftr-429	936	9	"	"	PUNCT
ftr-429	936	10	breach	breach	NOUN
ftr-429	936	11	of	of	ADP
ftr-429	936	12	contract	contract	NOUN
ftr-429	936	13	"	"	PUNCT
ftr-429	936	14	damages	damage	NOUN
ftr-429	936	15	means	mean	VERB
ftr-429	936	16	incidental	incidental	ADJ
ftr-429	936	17	,	,	PUNCT
ftr-429	936	18	consequential	consequential	ADJ
ftr-429	936	19	or	or	CCONJ
ftr-429	936	20	liquidated	liquidate	VERB
ftr-429	936	21	damages	damage	NOUN
ftr-429	936	22	,	,	PUNCT
ftr-429	936	23	not	not	PART
ftr-429	936	24	direct	direct	ADJ
ftr-429	936	25	"	"	PUNCT
ftr-429	936	26	liability	liability	NOUN
ftr-429	936	27	to	to	PART
ftr-429	936	28	make	make	VERB
ftr-429	936	29	payments	payment	NOUN
ftr-429	936	30	for	for	ADP
ftr-429	936	31	services	service	NOUN
ftr-429	936	32	,	,	PUNCT
ftr-429	936	33	property	property	NOUN
ftr-429	936	34	or	or	CCONJ
ftr-429	936	35	other	other	ADJ
ftr-429	936	36	consideration	consideration	NOUN
ftr-429	936	37	provided	provide	VERB
ftr-429	936	38	under	under	ADP
ftr-429	936	39	the	the	DET
ftr-429	936	40	contract	contract	NOUN
ftr-429	936	41	"	"	PUNCT
ftr-429	936	42	)	)	PUNCT
ftr-429	936	43	.	.	PUNCT
ftr-429	937	1	153	153	NUM
ftr-429	937	2	.	.	PUNCT
ftr-429	937	3	31	31	NUM
ftr-429	938	1	f.	f.	PROPN
ftr-429	938	2	3d	3d	PROPN
ftr-429	938	3	1135	1135	NUM
ftr-429	938	4	(	(	PUNCT
ftr-429	938	5	fed	fed	PROPN
ftr-429	938	6	cir	cir	PROPN
ftr-429	938	7	.	.	PROPN
ftr-429	938	8	1994	1994	NUM
ftr-429	938	9	)	)	PUNCT
ftr-429	938	10	.	.	PUNCT
ftr-429	939	1	154	154	NUM
ftr-429	939	2	.	.	PUNCT
ftr-429	940	1	i	i	PRON
ftr-429	940	2	d.	d.	PROPN
ftr-429	940	3	at	at	ADP
ftr-429	940	4	1137	1137	NUM
ftr-429	940	5	.	.	PUNCT
ftr-429	941	1	155	155	NUM
ftr-429	941	2	.	.	PUNCT
ftr-429	942	1	i	i	PRON
ftr-429	942	2	d.	d.	PROPN
ftr-429	942	3	156	156	NUM
ftr-429	942	4	.	.	PUNCT
ftr-429	943	1	i	i	PRON
ftr-429	943	2	d.	d.	PROPN
ftr-429	943	3	157	157	NUM
ftr-429	943	4	.	.	PUNCT
ftr-429	944	1	i	i	PRON
ftr-429	944	2	d.	d.	PROPN
ftr-429	944	3	158	158	NUM
ftr-429	944	4	.	.	PUNCT
ftr-429	945	1	i	i	PRON
ftr-429	945	2	d.	d.	PROPN
ftr-429	945	3	at	at	ADP
ftr-429	945	4	1144	1144	NUM
ftr-429	945	5	.	.	PUNCT
ftr-429	946	1	the	the	DET
ftr-429	946	2	court	court	NOUN
ftr-429	946	3	did	do	AUX
ftr-429	946	4	not	not	PART
ftr-429	946	5	discuss	discuss	VERB
ftr-429	946	6	the	the	DET
ftr-429	946	7	qsf	qsf	NOUN
ftr-429	946	8	regulations	regulation	NOUN
ftr-429	946	9	which	which	PRON
ftr-429	946	10	had	have	AUX
ftr-429	946	11	not	not	PART
ftr-429	946	12	been	be	AUX
ftr-429	946	13	enacted	enact	VERB
ftr-429	946	14	at	at	ADP
ftr-429	946	15	the	the	DET
ftr-429	946	16	time	time	NOUN
ftr-429	946	17	of	of	ADP
ftr-429	946	18	the	the	DET
ftr-429	946	19	settlement	settlement	NOUN
ftr-429	946	20	(	(	PUNCT
ftr-429	946	21	although	although	SCONJ
ftr-429	946	22	they	they	PRON
ftr-429	946	23	had	have	AUX
ftr-429	946	24	been	be	AUX
ftr-429	946	25	enacted	enact	VERB
ftr-429	946	26	by	by	ADP
ftr-429	946	27	the	the	DET
ftr-429	946	28	time	time	NOUN
ftr-429	946	29	of	of	ADP
ftr-429	946	30	the	the	DET
ftr-429	946	31	hearing	hearing	NOUN
ftr-429	946	32	)	)	PUNCT
ftr-429	946	33	.	.	PUNCT
ftr-429	947	1	159	159	NUM
ftr-429	947	2	.	.	PUNCT
ftr-429	948	1	i	i	PRON
ftr-429	948	2	d.	d.	PROPN
ftr-429	948	3	at	at	ADP
ftr-429	948	4	1144	1144	NUM
ftr-429	948	5	.	.	PUNCT
ftr-429	949	1	160	160	NUM
ftr-429	949	2	.	.	PUNCT
ftr-429	950	1	i	i	PRON
ftr-429	950	2	d.	d.	PROPN
ftr-429	950	3	161	161	NUM
ftr-429	950	4	.	.	PUNCT
ftr-429	951	1	i	i	PRON
ftr-429	951	2	d.	d.	PROPN
ftr-429	951	3	at	at	ADP
ftr-429	951	4	1144	1144	NUM
ftr-429	951	5	.	.	PUNCT
ftr-429	952	1	[	[	X
ftr-429	952	2	vol	vol	NOUN
ftr-429	952	3	.	.	PUNCT
ftr-429	952	4	5:3	5:3	NUM
ftr-429	952	5	avoiding	avoid	VERB
ftr-429	952	6	phantom	phantom	ADJ
ftr-429	952	7	income	income	NOUN
ftr-429	952	8	in	in	ADP
ftr-429	952	9	bankruptcy	bankruptcy	NOUN
ftr-429	952	10	would	would	AUX
ftr-429	952	11	survive	survive	VERB
ftr-429	952	12	given	give	VERB
ftr-429	952	13	the	the	DET
ftr-429	952	14	expanded	expand	VERB
ftr-429	952	15	qsf	qsf	NOUN
ftr-429	952	16	rules	rule	NOUN
ftr-429	952	17	.	.	PUNCT
ftr-429	953	1	the	the	DET
ftr-429	953	2	court	court	NOUN
ftr-429	953	3	also	also	ADV
ftr-429	953	4	seems	seem	VERB
ftr-429	953	5	to	to	PART
ftr-429	953	6	have	have	AUX
ftr-429	953	7	missed	miss	VERB
ftr-429	953	8	the	the	DET
ftr-429	953	9	thrust	thrust	NOUN
ftr-429	953	10	of	of	ADP
ftr-429	953	11	the	the	DET
ftr-429	953	12	government	government	NOUN
ftr-429	953	13	's	's	PART
ftr-429	953	14	argument	argument	NOUN
ftr-429	953	15	.	.	PUNCT
ftr-429	954	1	the	the	DET
ftr-429	954	2	government	government	NOUN
ftr-429	954	3	was	be	AUX
ftr-429	954	4	not	not	PART
ftr-429	954	5	arguing	argue	VERB
ftr-429	954	6	that	that	SCONJ
ftr-429	954	7	the	the	DET
ftr-429	954	8	liabilities	liability	NOUN
ftr-429	954	9	were	be	AUX
ftr-429	954	10	eligible	eligible	ADJ
ftr-429	954	11	for	for	ADP
ftr-429	954	12	dsf	dsf	NOUN
ftr-429	954	13	treatment	treatment	NOUN
ftr-429	954	14	.	.	PUNCT
ftr-429	955	1	rather	rather	ADV
ftr-429	955	2	,	,	PUNCT
ftr-429	955	3	the	the	DET
ftr-429	955	4	government	government	NOUN
ftr-429	955	5	was	be	AUX
ftr-429	955	6	arguing	argue	VERB
ftr-429	955	7	that	that	SCONJ
ftr-429	955	8	the	the	DET
ftr-429	955	9	only	only	ADJ
ftr-429	955	10	exception	exception	NOUN
ftr-429	955	11	to	to	ADP
ftr-429	955	12	the	the	DET
ftr-429	955	13	direct	direct	ADJ
ftr-429	955	14	creditor	creditor	NOUN
ftr-429	955	15	payment	payment	NOUN
ftr-429	955	16	rule	rule	NOUN
ftr-429	955	17	is	be	AUX
ftr-429	955	18	a	a	DET
ftr-429	955	19	dsf	dsf	NOUN
ftr-429	955	20	,	,	PUNCT
ftr-429	955	21	and	and	CCONJ
ftr-429	955	22	that	that	DET
ftr-429	955	23	exception	exception	NOUN
ftr-429	955	24	did	do	AUX
ftr-429	955	25	not	not	PART
ftr-429	955	26	apply	apply	VERB
ftr-429	955	27	to	to	ADP
ftr-429	955	28	maxus	maxus	PROPN
ftr-429	955	29	energy.6	energy.6	PROPN
ftr-429	955	30	without	without	ADP
ftr-429	955	31	an	an	DET
ftr-429	955	32	applicable	applicable	ADJ
ftr-429	955	33	exception	exception	NOUN
ftr-429	955	34	,	,	PUNCT
ftr-429	955	35	the	the	DET
ftr-429	955	36	general	general	ADJ
ftr-429	955	37	rule	rule	NOUN
ftr-429	955	38	would	would	AUX
ftr-429	955	39	have	have	AUX
ftr-429	955	40	prevented	prevent	VERB
ftr-429	955	41	the	the	DET
ftr-429	955	42	deduction	deduction	NOUN
ftr-429	955	43	.	.	PUNCT
ftr-429	956	1	this	this	DET
ftr-429	956	2	portion	portion	NOUN
ftr-429	956	3	of	of	ADP
ftr-429	956	4	the	the	DET
ftr-429	956	5	opinion	opinion	NOUN
ftr-429	956	6	seems	seem	VERB
ftr-429	956	7	of	of	ADP
ftr-429	956	8	dubious	dubious	ADJ
ftr-429	956	9	validity	validity	NOUN
ftr-429	956	10	.	.	PUNCT
ftr-429	957	1	second	second	ADJ
ftr-429	957	2	,	,	PUNCT
ftr-429	957	3	however	however	ADV
ftr-429	957	4	,	,	PUNCT
ftr-429	957	5	the	the	DET
ftr-429	957	6	court	court	NOUN
ftr-429	957	7	held	hold	VERB
ftr-429	957	8	that	that	SCONJ
ftr-429	957	9	upon	upon	SCONJ
ftr-429	957	10	entry	entry	NOUN
ftr-429	957	11	of	of	ADP
ftr-429	957	12	the	the	DET
ftr-429	957	13	judgment	judgment	NOUN
ftr-429	957	14	approving	approve	VERB
ftr-429	957	15	the	the	DET
ftr-429	957	16	settlement	settlement	NOUN
ftr-429	957	17	,	,	PUNCT
ftr-429	957	18	the	the	DET
ftr-429	957	19	claims	claim	NOUN
ftr-429	957	20	of	of	ADP
ftr-429	957	21	the	the	DET
ftr-429	957	22	class	class	NOUN
ftr-429	957	23	were	be	AUX
ftr-429	957	24	merged	merge	VERB
ftr-429	957	25	into	into	ADP
ftr-429	957	26	the	the	DET
ftr-429	957	27	settlement	settlement	NOUN
ftr-429	957	28	fund	fund	NOUN
ftr-429	957	29	.	.	PUNCT
ftr-429	958	1	'	'	PUNCT
ftr-429	958	2	63	63	NUM
ftr-429	958	3	thus	thus	ADV
ftr-429	958	4	,	,	PUNCT
ftr-429	958	5	the	the	DET
ftr-429	958	6	fund	fund	NOUN
ftr-429	958	7	became	become	VERB
ftr-429	958	8	the	the	DET
ftr-429	958	9	"	"	PUNCT
ftr-429	958	10	person	person	NOUN
ftr-429	958	11	"	"	PUNCT
ftr-429	958	12	entitled	entitle	VERB
ftr-429	958	13	to	to	ADP
ftr-429	958	14	the	the	DET
ftr-429	958	15	payment	payment	NOUN
ftr-429	958	16	under	under	ADP
ftr-429	958	17	section	section	NOUN
ftr-429	958	18	461(h)(2)(c	461(h)(2)(c	NUM
ftr-429	958	19	)	)	PUNCT
ftr-429	958	20	,	,	PUNCT
ftr-429	958	21	and	and	CCONJ
ftr-429	958	22	the	the	DET
ftr-429	958	23	payment	payment	NOUN
ftr-429	958	24	by	by	ADP
ftr-429	958	25	the	the	DET
ftr-429	958	26	manufacturer	manufacturer	NOUN
ftr-429	958	27	to	to	ADP
ftr-429	958	28	the	the	DET
ftr-429	958	29	fund	fund	NOUN
ftr-429	958	30	constituted	constitute	VERB
ftr-429	958	31	a	a	DET
ftr-429	958	32	direct	direct	ADJ
ftr-429	958	33	payment	payment	NOUN
ftr-429	958	34	to	to	ADP
ftr-429	958	35	the	the	DET
ftr-429	958	36	"	"	PUNCT
ftr-429	958	37	person	person	NOUN
ftr-429	958	38	"	"	PUNCT
ftr-429	958	39	entitled	entitle	VERB
ftr-429	958	40	to	to	PART
ftr-429	958	41	be	be	AUX
ftr-429	958	42	paid	pay	VERB
ftr-429	958	43	.	.	PUNCT
ftr-429	959	1	"64	"64	NOUN
ftr-429	959	2	this	this	DET
ftr-429	959	3	argument	argument	NOUN
ftr-429	959	4	is	be	AUX
ftr-429	959	5	on	on	ADP
ftr-429	959	6	a	a	DET
ftr-429	959	7	much	much	ADV
ftr-429	959	8	more	more	ADV
ftr-429	959	9	firm	firm	ADJ
ftr-429	959	10	footing	footing	NOUN
ftr-429	959	11	than	than	ADP
ftr-429	959	12	the	the	DET
ftr-429	959	13	court	court	NOUN
ftr-429	959	14	's	's	PART
ftr-429	959	15	first	first	ADJ
ftr-429	959	16	argument	argument	NOUN
ftr-429	959	17	.	.	PUNCT
ftr-429	960	1	the	the	DET
ftr-429	960	2	merger	merger	NOUN
ftr-429	960	3	theory	theory	NOUN
ftr-429	960	4	of	of	ADP
ftr-429	960	5	maxus	maxus	NOUN
ftr-429	960	6	energy	energy	NOUN
ftr-429	960	7	should	should	AUX
ftr-429	960	8	apply	apply	VERB
ftr-429	960	9	equally	equally	ADV
ftr-429	960	10	to	to	ADP
ftr-429	960	11	a	a	DET
ftr-429	960	12	cashmethod	cashmethod	NOUN
ftr-429	960	13	taxpayer	taxpayer	NOUN
ftr-429	960	14	,	,	PUNCT
ftr-429	960	15	since	since	SCONJ
ftr-429	960	16	the	the	DET
ftr-429	960	17	"	"	PUNCT
ftr-429	960	18	economic	economic	ADJ
ftr-429	960	19	performance	performance	NOUN
ftr-429	960	20	"	"	PUNCT
ftr-429	960	21	rule	rule	NOUN
ftr-429	960	22	of	of	ADP
ftr-429	960	23	section	section	NOUN
ftr-429	960	24	461(h)(2)(c	461(h)(2)(c	NUM
ftr-429	960	25	)	)	PUNCT
ftr-429	960	26	applicable	applicable	ADJ
ftr-429	960	27	to	to	PART
ftr-429	960	28	tort	tort	VERB
ftr-429	960	29	claims	claim	NOUN
ftr-429	960	30	is	be	AUX
ftr-429	960	31	,	,	PUNCT
ftr-429	960	32	in	in	ADP
ftr-429	960	33	essence	essence	NOUN
ftr-429	960	34	,	,	PUNCT
ftr-429	960	35	the	the	DET
ftr-429	960	36	same	same	ADJ
ftr-429	960	37	as	as	ADP
ftr-429	960	38	the	the	DET
ftr-429	960	39	cash	cash	NOUN
ftr-429	960	40	-	-	PUNCT
ftr-429	960	41	method	method	NOUN
ftr-429	960	42	rule	rule	NOUN
ftr-429	960	43	a	a	DET
ftr-429	960	44	deduction	deduction	NOUN
ftr-429	960	45	is	be	AUX
ftr-429	960	46	not	not	PART
ftr-429	960	47	available	available	ADJ
ftr-429	960	48	until	until	ADP
ftr-429	960	49	actual	actual	ADJ
ftr-429	960	50	payment	payment	NOUN
ftr-429	960	51	of	of	ADP
ftr-429	960	52	the	the	DET
ftr-429	960	53	claim	claim	NOUN
ftr-429	960	54	.	.	PUNCT
ftr-429	961	1	it	it	PRON
ftr-429	961	2	is	be	AUX
ftr-429	961	3	unclear	unclear	ADJ
ftr-429	961	4	whether	whether	SCONJ
ftr-429	961	5	maxus	maxus	NOUN
ftr-429	961	6	energy	energy	NOUN
ftr-429	961	7	is	be	AUX
ftr-429	961	8	still	still	ADV
ftr-429	961	9	good	good	ADJ
ftr-429	961	10	law	law	NOUN
ftr-429	961	11	after	after	ADP
ftr-429	961	12	the	the	DET
ftr-429	961	13	qsf	qsf	NOUN
ftr-429	961	14	regulations	regulation	NOUN
ftr-429	961	15	.	.	PUNCT
ftr-429	962	1	the	the	DET
ftr-429	962	2	qsf	qsf	PROPN
ftr-429	962	3	regulations	regulation	NOUN
ftr-429	962	4	provide	provide	VERB
ftr-429	962	5	that	that	SCONJ
ftr-429	962	6	a	a	DET
ftr-429	962	7	fund	fund	NOUN
ftr-429	962	8	set	set	VERB
ftr-429	962	9	up	up	ADP
ftr-429	962	10	for	for	ADP
ftr-429	962	11	disputed	disputed	ADJ
ftr-429	962	12	payments	payment	NOUN
ftr-429	962	13	under	under	ADP
ftr-429	962	14	section	section	NOUN
ftr-429	962	15	461(f	461(f	NUM
ftr-429	962	16	)	)	PUNCT
ftr-429	962	17	will	will	AUX
ftr-429	962	18	be	be	AUX
ftr-429	962	19	treated	treat	VERB
ftr-429	962	20	as	as	ADP
ftr-429	962	21	a	a	DET
ftr-429	962	22	qsf	qsf	NOUN
ftr-429	962	23	if	if	SCONJ
ftr-429	962	24	it	it	PRON
ftr-429	962	25	meets	meet	VERB
ftr-429	962	26	the	the	DET
ftr-429	962	27	requirements	requirement	NOUN
ftr-429	962	28	for	for	ADP
ftr-429	962	29	a	a	DET
ftr-429	962	30	qsf.165	qsf.165	NOUN
ftr-429	962	31	the	the	DET
ftr-429	962	32	settlement	settlement	NOUN
ftr-429	962	33	fund	fund	NOUN
ftr-429	962	34	created	create	VERB
ftr-429	962	35	in	in	ADP
ftr-429	962	36	maxus	maxus	NOUN
ftr-429	962	37	energy	energy	NOUN
ftr-429	962	38	would	would	AUX
ftr-429	962	39	likely	likely	ADV
ftr-429	962	40	qualify	qualify	VERB
ftr-429	962	41	as	as	ADP
ftr-429	962	42	a	a	DET
ftr-429	962	43	qsf	qsf	NOUN
ftr-429	962	44	,	,	PUNCT
ftr-429	962	45	and	and	CCONJ
ftr-429	962	46	thus	thus	ADV
ftr-429	962	47	,	,	PUNCT
ftr-429	962	48	would	would	AUX
ftr-429	962	49	likely	likely	ADV
ftr-429	962	50	be	be	AUX
ftr-429	962	51	taxed	tax	VERB
ftr-429	962	52	as	as	ADP
ftr-429	962	53	a	a	DET
ftr-429	962	54	qsf	qsf	NOUN
ftr-429	962	55	.	.	PUNCT
ftr-429	963	1	the	the	DET
ftr-429	963	2	more	more	ADV
ftr-429	963	3	interesting	interesting	ADJ
ftr-429	963	4	question	question	NOUN
ftr-429	963	5	for	for	ADP
ftr-429	963	6	this	this	DET
ftr-429	963	7	article	article	NOUN
ftr-429	963	8	is	be	AUX
ftr-429	963	9	whether	whether	SCONJ
ftr-429	963	10	the	the	DET
ftr-429	963	11	maxus	maxus	NOUN
ftr-429	963	12	energy	energy	NOUN
ftr-429	963	13	theory	theory	NOUN
ftr-429	963	14	could	could	AUX
ftr-429	963	15	be	be	AUX
ftr-429	963	16	used	use	VERB
ftr-429	963	17	to	to	PART
ftr-429	963	18	set	set	VERB
ftr-429	963	19	up	up	ADP
ftr-429	963	20	a	a	DET
ftr-429	963	21	fund	fund	NOUN
ftr-429	963	22	for	for	ADP
ftr-429	963	23	contested	contest	VERB
ftr-429	963	24	liabilities	liability	NOUN
ftr-429	963	25	that	that	PRON
ftr-429	963	26	would	would	AUX
ftr-429	963	27	not	not	PART
ftr-429	963	28	qualify	qualify	VERB
ftr-429	963	29	for	for	ADP
ftr-429	963	30	qsf	qsf	NOUN
ftr-429	963	31	treatment	treatment	NOUN
ftr-429	963	32	,	,	PUNCT
ftr-429	963	33	such	such	ADJ
ftr-429	963	34	as	as	ADP
ftr-429	963	35	trade	trade	NOUN
ftr-429	963	36	and	and	CCONJ
ftr-429	963	37	warranty	warranty	NOUN
ftr-429	963	38	liabilities	liability	NOUN
ftr-429	963	39	.	.	PUNCT
ftr-429	964	1	the	the	DET
ftr-429	964	2	preamble	preamble	NOUN
ftr-429	964	3	to	to	ADP
ftr-429	964	4	the	the	DET
ftr-429	964	5	new	new	ADJ
ftr-429	964	6	(	(	PUNCT
ftr-429	964	7	1999	1999	NUM
ftr-429	964	8	)	)	PUNCT
ftr-429	964	9	proposed	propose	VERB
ftr-429	964	10	section	section	NOUN
ftr-429	964	11	468b	468b	NUM
ftr-429	964	12	regulations	regulation	NOUN
ftr-429	964	13	suggest	suggest	VERB
ftr-429	964	14	that	that	SCONJ
ftr-429	964	15	additional	additional	ADJ
ftr-429	964	16	room	room	NOUN
ftr-429	964	17	exists	exist	VERB
ftr-429	964	18	for	for	ADP
ftr-429	964	19	section	section	NOUN
ftr-429	964	20	46	46	NUM
ftr-429	964	21	1(f	1(f	NUM
ftr-429	964	22	)	)	PUNCT
ftr-429	964	23	disputed	dispute	VERB
ftr-429	964	24	payment	payment	NOUN
ftr-429	964	25	funds	fund	NOUN
ftr-429	964	26	:	:	PUNCT
ftr-429	964	27	the	the	DET
ftr-429	964	28	proposed	propose	VERB
ftr-429	964	29	regulations	regulation	NOUN
ftr-429	964	30	provide	provide	VERB
ftr-429	964	31	rules	rule	NOUN
ftr-429	964	32	relating	relate	VERB
ftr-429	964	33	to	to	ADP
ftr-429	964	34	the	the	DET
ftr-429	964	35	taxation	taxation	NOUN
ftr-429	964	36	of	of	ADP
ftr-429	964	37	amounts	amount	NOUN
ftr-429	964	38	transferred	transfer	VERB
ftr-429	964	39	to	to	ADP
ftr-429	964	40	an	an	DET
ftr-429	964	41	escrowee	escrowee	NOUN
ftr-429	964	42	,	,	PUNCT
ftr-429	964	43	trustee	trustee	NOUN
ftr-429	964	44	,	,	PUNCT
ftr-429	964	45	or	or	CCONJ
ftr-429	964	46	court	court	NOUN
ftr-429	964	47	in	in	ADP
ftr-429	964	48	connection	connection	NOUN
ftr-429	964	49	with	with	ADP
ftr-429	964	50	a	a	DET
ftr-429	964	51	contested	contest	VERB
ftr-429	964	52	liability	liability	NOUN
ftr-429	964	53	within	within	ADP
ftr-429	964	54	the	the	DET
ftr-429	964	55	meaning	meaning	NOUN
ftr-429	964	56	of	of	ADP
ftr-429	964	57	section	section	NOUN
ftr-429	964	58	461(f	461(f	NUM
ftr-429	964	59	)	)	PUNCT
ftr-429	964	60	(	(	PUNCT
ftr-429	964	61	i.e.	i.e.	X
ftr-429	964	62	a	a	DET
ftr-429	964	63	transfer	transfer	NOUN
ftr-429	964	64	to	to	ADP
ftr-429	964	65	a	a	DET
ftr-429	964	66	"	"	PUNCT
ftr-429	964	67	461(f	461(f	PROPN
ftr-429	964	68	)	)	PUNCT
ftr-429	964	69	fund	fund	NOUN
ftr-429	964	70	"	"	PUNCT
ftr-429	964	71	)	)	PUNCT
ftr-429	964	72	.	.	PUNCT
ftr-429	965	1	commentators	commentator	NOUN
ftr-429	965	2	provided	provide	VERB
ftr-429	965	3	numerous	numerous	ADJ
ftr-429	965	4	comments	comment	NOUN
ftr-429	965	5	concerning	concern	VERB
ftr-429	965	6	the	the	DET
ftr-429	965	7	proposed	propose	VERB
ftr-429	965	8	regulations	regulation	NOUN
ftr-429	965	9	.	.	PUNCT
ftr-429	966	1	after	after	ADP
ftr-429	966	2	reviewing	review	VERB
ftr-429	966	3	these	these	DET
ftr-429	966	4	comments	comment	NOUN
ftr-429	966	5	,	,	PUNCT
ftr-429	966	6	the	the	DET
ftr-429	966	7	service	service	NOUN
ftr-429	966	8	and	and	CCONJ
ftr-429	966	9	the	the	DET
ftr-429	966	10	treasury	treasury	PROPN
ftr-429	966	11	department	department	PROPN
ftr-429	966	12	believe	believe	VERB
ftr-429	966	13	it	it	PRON
ftr-429	966	14	is	be	AUX
ftr-429	966	15	appropriate	appropriate	ADJ
ftr-429	966	16	to	to	PART
ftr-429	966	17	address	address	VERB
ftr-429	966	18	economic	economic	ADJ
ftr-429	966	19	performance	performance	NOUN
ftr-429	966	20	for	for	ADP
ftr-429	966	21	461(f	461(f	NUM
ftr-429	966	22	)	)	PUNCT
ftr-429	966	23	funds	fund	NOUN
ftr-429	966	24	after	after	SCONJ
ftr-429	966	25	final	final	ADJ
ftr-429	966	26	guidance	guidance	NOUN
ftr-429	966	27	is	be	AUX
ftr-429	966	28	provided	provide	VERB
ftr-429	966	29	concerning	concern	VERB
ftr-429	966	30	funds	fund	NOUN
ftr-429	966	31	under	under	ADP
ftr-429	966	32	section	section	NOUN
ftr-429	966	33	468b	468b	NOUN
ftr-429	966	34	.	.	PUNCT
ftr-429	967	1	therefore	therefore	ADV
ftr-429	967	2	,	,	PUNCT
ftr-429	967	3	the	the	DET
ftr-429	967	4	final	final	ADJ
ftr-429	967	5	regulations	regulation	NOUN
ftr-429	967	6	reserve	reserve	VERB
ftr-429	967	7	the	the	DET
ftr-429	967	8	treatment	treatment	NOUN
ftr-429	967	9	of	of	ADP
ftr-429	967	10	461(f	461(f	NUM
ftr-429	967	11	)	)	PUNCT
ftr-429	967	12	funds	fund	NOUN
ftr-429	967	13	.	.	PUNCT
ftr-429	968	1	166	166	NUM
ftr-429	968	2	162	162	NUM
ftr-429	968	3	.	.	PUNCT
ftr-429	969	1	i	i	PRON
ftr-429	969	2	d.	d.	PROPN
ftr-429	969	3	163	163	NUM
ftr-429	969	4	.	.	PUNCT
ftr-429	970	1	i	i	PRON
ftr-429	970	2	d.	d.	PROPN
ftr-429	970	3	at	at	ADP
ftr-429	970	4	1144	1144	NUM
ftr-429	970	5	-	-	SYM
ftr-429	970	6	45	45	NUM
ftr-429	970	7	.	.	NOUN
ftr-429	970	8	164	164	NUM
ftr-429	970	9	.	.	PUNCT
ftr-429	971	1	i	i	PRON
ftr-429	971	2	d.	d.	PROPN
ftr-429	971	3	at	at	ADP
ftr-429	971	4	1145	1145	NUM
ftr-429	971	5	.	.	PUNCT
ftr-429	972	1	165	165	NUM
ftr-429	972	2	.	.	PUNCT
ftr-429	972	3	regs	regs	PROPN
ftr-429	972	4	.	.	PUNCT
ftr-429	973	1	§	§	PROPN
ftr-429	973	2	1.468b	1.468b	NUM
ftr-429	973	3	-	-	SYM
ftr-429	973	4	l(b	l(b	NOUN
ftr-429	973	5	)	)	PUNCT
ftr-429	973	6	.	.	PUNCT
ftr-429	974	1	166	166	NUM
ftr-429	974	2	.	.	PUNCT
ftr-429	974	3	prop	prop	NOUN
ftr-429	974	4	.	.	PUNCT
ftr-429	974	5	regs	regs	PROPN
ftr-429	974	6	.	.	PUNCT
ftr-429	975	1	§	§	PROPN
ftr-429	975	2	468b	468b	PROPN
ftr-429	975	3	(	(	PUNCT
ftr-429	975	4	reg	reg	NOUN
ftr-429	975	5	.	.	PUNCT
ftr-429	976	1	§	§	PROPN
ftr-429	976	2	209619	209619	NUM
ftr-429	976	3	-	-	SYM
ftr-429	976	4	93	93	NUM
ftr-429	976	5	)	)	PUNCT
ftr-429	976	6	(	(	PUNCT
ftr-429	976	7	2/1/99	2/1/99	NUM
ftr-429	976	8	)	)	PUNCT
ftr-429	976	9	.	.	PUNCT
ftr-429	977	1	20011	20011	NUM
ftr-429	977	2	florida	florida	PROPN
ftr-429	977	3	tax	tax	NOUN
ftr-429	977	4	review	review	NOUN
ftr-429	977	5	the	the	DET
ftr-429	977	6	final	final	ADJ
ftr-429	977	7	regulations	regulation	NOUN
ftr-429	977	8	under	under	ADP
ftr-429	977	9	section	section	NOUN
ftr-429	977	10	46	46	NUM
ftr-429	977	11	1(f	1(f	NUM
ftr-429	977	12	)	)	PUNCT
ftr-429	977	13	do	do	AUX
ftr-429	977	14	indeed	indeed	ADV
ftr-429	977	15	reserve	reserve	VERB
ftr-429	977	16	space	space	NOUN
ftr-429	977	17	for	for	ADP
ftr-429	977	18	future	future	ADJ
ftr-429	977	19	regulations	regulation	NOUN
ftr-429	977	20	dealing	deal	VERB
ftr-429	977	21	with	with	ADP
ftr-429	977	22	"	"	PUNCT
ftr-429	977	23	payments	payment	NOUN
ftr-429	977	24	to	to	ADP
ftr-429	977	25	other	other	ADJ
ftr-429	977	26	funds	fund	NOUN
ftr-429	977	27	or	or	CCONJ
ftr-429	977	28	persons	person	NOUN
ftr-429	977	29	that	that	PRON
ftr-429	977	30	constitute	constitute	VERB
ftr-429	977	31	economic	economic	ADJ
ftr-429	977	32	performance	performance	NOUN
ftr-429	977	33	.	.	PUNCT
ftr-429	978	1	'	'	PUNCT
ftr-429	978	2	,	,	PUNCT
ftr-429	978	3	167	167	NUM
ftr-429	978	4	thus	thus	ADV
ftr-429	978	5	,	,	PUNCT
ftr-429	978	6	the	the	DET
ftr-429	978	7	section	section	NOUN
ftr-429	978	8	461	461	NUM
ftr-429	978	9	(	(	PUNCT
ftr-429	978	10	f	f	X
ftr-429	978	11	)	)	PUNCT
ftr-429	978	12	regulations	regulation	NOUN
ftr-429	978	13	and	and	CCONJ
ftr-429	978	14	the	the	DET
ftr-429	978	15	new	new	ADJ
ftr-429	978	16	proposed	propose	VERB
ftr-429	978	17	section	section	NOUN
ftr-429	978	18	468b	468b	NUM
ftr-429	978	19	regulations	regulation	NOUN
ftr-429	978	20	appear	appear	VERB
ftr-429	978	21	to	to	PART
ftr-429	978	22	recognize	recognize	VERB
ftr-429	978	23	that	that	SCONJ
ftr-429	978	24	additional	additional	ADJ
ftr-429	978	25	vehicles	vehicle	NOUN
ftr-429	978	26	will	will	AUX
ftr-429	978	27	need	need	VERB
ftr-429	978	28	to	to	PART
ftr-429	978	29	be	be	AUX
ftr-429	978	30	considered	consider	VERB
ftr-429	978	31	for	for	ADP
ftr-429	978	32	contested	contest	VERB
ftr-429	978	33	liability	liability	NOUN
ftr-429	978	34	funds	fund	NOUN
ftr-429	978	35	.	.	PUNCT
ftr-429	979	1	until	until	SCONJ
ftr-429	979	2	this	this	DET
ftr-429	979	3	area	area	NOUN
ftr-429	979	4	of	of	ADP
ftr-429	979	5	the	the	DET
ftr-429	979	6	law	law	NOUN
ftr-429	979	7	is	be	AUX
ftr-429	979	8	settled	settle	VERB
ftr-429	979	9	,	,	PUNCT
ftr-429	979	10	maxus	maxus	PROPN
ftr-429	979	11	energy	energy	NOUN
ftr-429	979	12	may	may	AUX
ftr-429	979	13	still	still	ADV
ftr-429	979	14	be	be	AUX
ftr-429	979	15	alive	alive	ADJ
ftr-429	979	16	in	in	ADP
ftr-429	979	17	the	the	DET
ftr-429	979	18	cracks	crack	NOUN
ftr-429	979	19	of	of	ADP
ftr-429	979	20	the	the	DET
ftr-429	979	21	qsf	qsf	NOUN
ftr-429	979	22	regulations	regulation	NOUN
ftr-429	979	23	.	.	PUNCT
ftr-429	980	1	the	the	DET
ftr-429	980	2	next	next	ADJ
ftr-429	980	3	section	section	NOUN
ftr-429	980	4	considers	consider	VERB
ftr-429	980	5	the	the	DET
ftr-429	980	6	possible	possible	ADJ
ftr-429	980	7	use	use	NOUN
ftr-429	980	8	of	of	ADP
ftr-429	980	9	a	a	DET
ftr-429	980	10	maxus	maxus	NOUN
ftr-429	980	11	energy	energy	NOUN
ftr-429	980	12	or	or	CCONJ
ftr-429	980	13	general	general	ADJ
ftr-429	980	14	trust	trust	NOUN
ftr-429	980	15	to	to	PART
ftr-429	980	16	avoid	avoid	VERB
ftr-429	980	17	the	the	DET
ftr-429	980	18	distortion	distortion	NOUN
ftr-429	980	19	resulting	result	VERB
ftr-429	980	20	from	from	ADP
ftr-429	980	21	the	the	DET
ftr-429	980	22	restriction	restriction	NOUN
ftr-429	980	23	on	on	ADP
ftr-429	980	24	bankruptcy	bankruptcy	NOUN
ftr-429	980	25	payments	payment	NOUN
ftr-429	980	26	prior	prior	ADV
ftr-429	980	27	to	to	PART
ftr-429	980	28	plan	plan	VERB
ftr-429	980	29	confirmation	confirmation	NOUN
ftr-429	980	30	.	.	PUNCT
ftr-429	981	1	iv	iv	X
ftr-429	981	2	.	.	PUNCT
ftr-429	982	1	the	the	DET
ftr-429	982	2	"	"	PUNCT
ftr-429	982	3	grantor	grantor	NOUN
ftr-429	982	4	trust	trust	NOUN
ftr-429	982	5	"	"	PUNCT
ftr-429	982	6	rules	rule	NOUN
ftr-429	982	7	impose	impose	VERB
ftr-429	982	8	an	an	DET
ftr-429	982	9	additional	additional	ADJ
ftr-429	982	10	limitation	limitation	NOUN
ftr-429	982	11	on	on	ADP
ftr-429	982	12	using	use	VERB
ftr-429	982	13	trusts	trust	NOUN
ftr-429	982	14	to	to	PART
ftr-429	982	15	avoid	avoid	VERB
ftr-429	982	16	accounting	accounting	NOUN
ftr-429	982	17	method	method	NOUN
ftr-429	982	18	distortion	distortion	NOUN
ftr-429	982	19	in	in	ADP
ftr-429	982	20	bankruptcy	bankruptcy	NOUN
ftr-429	982	21	one	one	NUM
ftr-429	982	22	possibility	possibility	NOUN
ftr-429	982	23	for	for	ADP
ftr-429	982	24	solving	solve	VERB
ftr-429	982	25	the	the	DET
ftr-429	982	26	gross	gross	ADJ
ftr-429	982	27	mismatch	mismatch	NOUN
ftr-429	982	28	between	between	ADP
ftr-429	982	29	revenues	revenue	NOUN
ftr-429	982	30	and	and	CCONJ
ftr-429	982	31	expenses	expense	NOUN
ftr-429	982	32	in	in	ADP
ftr-429	982	33	bankruptcy	bankruptcy	NOUN
ftr-429	982	34	cases	case	NOUN
ftr-429	982	35	would	would	AUX
ftr-429	982	36	be	be	AUX
ftr-429	982	37	for	for	SCONJ
ftr-429	982	38	the	the	DET
ftr-429	982	39	debtor	debtor	NOUN
ftr-429	982	40	to	to	PART
ftr-429	982	41	establish	establish	VERB
ftr-429	982	42	a	a	DET
ftr-429	982	43	trust	trust	NOUN
ftr-429	982	44	for	for	ADP
ftr-429	982	45	the	the	DET
ftr-429	982	46	benefit	benefit	NOUN
ftr-429	982	47	of	of	ADP
ftr-429	982	48	creditors	creditor	NOUN
ftr-429	982	49	without	without	ADP
ftr-429	982	50	relying	rely	VERB
ftr-429	982	51	on	on	ADP
ftr-429	982	52	any	any	DET
ftr-429	982	53	specific	specific	ADJ
ftr-429	982	54	statutory	statutory	ADJ
ftr-429	982	55	or	or	CCONJ
ftr-429	982	56	regulatory	regulatory	ADJ
ftr-429	982	57	authorization	authorization	NOUN
ftr-429	982	58	.	.	PUNCT
ftr-429	983	1	for	for	ADP
ftr-429	983	2	example	example	NOUN
ftr-429	983	3	,	,	PUNCT
ftr-429	983	4	if	if	SCONJ
ftr-429	983	5	the	the	DET
ftr-429	983	6	debtor	debtor	NOUN
ftr-429	983	7	could	could	AUX
ftr-429	983	8	deduct	deduct	VERB
ftr-429	983	9	payments	payment	NOUN
ftr-429	983	10	made	make	VERB
ftr-429	983	11	in	in	ADP
ftr-429	983	12	year	year	NOUN
ftr-429	983	13	one	one	NUM
ftr-429	983	14	to	to	ADP
ftr-429	983	15	a	a	DET
ftr-429	983	16	general	general	ADJ
ftr-429	983	17	trust	trust	NOUN
ftr-429	983	18	account	account	NOUN
ftr-429	983	19	established	establish	VERB
ftr-429	983	20	for	for	ADP
ftr-429	983	21	the	the	DET
ftr-429	983	22	benefit	benefit	NOUN
ftr-429	983	23	of	of	ADP
ftr-429	983	24	trade	trade	NOUN
ftr-429	983	25	creditors	creditor	NOUN
ftr-429	983	26	,	,	PUNCT
ftr-429	983	27	it	it	PRON
ftr-429	983	28	could	could	AUX
ftr-429	983	29	avoid	avoid	VERB
ftr-429	983	30	the	the	DET
ftr-429	983	31	accounting	accounting	NOUN
ftr-429	983	32	method	method	NOUN
ftr-429	983	33	distortion	distortion	NOUN
ftr-429	983	34	caused	cause	VERB
ftr-429	983	35	by	by	ADP
ftr-429	983	36	the	the	DET
ftr-429	983	37	restriction	restriction	NOUN
ftr-429	983	38	on	on	ADP
ftr-429	983	39	creditor	creditor	NOUN
ftr-429	983	40	payments	payment	NOUN
ftr-429	983	41	in	in	ADP
ftr-429	983	42	bankruptcy	bankruptcy	NOUN
ftr-429	983	43	.	.	PUNCT
ftr-429	984	1	the	the	DET
ftr-429	984	2	"	"	PUNCT
ftr-429	984	3	grantor	grantor	NOUN
ftr-429	984	4	trust	trust	NOUN
ftr-429	984	5	"	"	PUNCT
ftr-429	984	6	rules	rule	NOUN
ftr-429	984	7	contained	contain	VERB
ftr-429	984	8	in	in	ADP
ftr-429	984	9	sections	section	NOUN
ftr-429	984	10	671	671	NUM
ftr-429	984	11	-	-	SYM
ftr-429	984	12	679	679	NUM
ftr-429	984	13	,	,	PUNCT
ftr-429	984	14	however	however	ADV
ftr-429	984	15	,	,	PUNCT
ftr-429	984	16	would	would	AUX
ftr-429	984	17	likely	likely	ADV
ftr-429	984	18	prevent	prevent	VERB
ftr-429	984	19	a	a	DET
ftr-429	984	20	deduction	deduction	NOUN
ftr-429	984	21	for	for	ADP
ftr-429	984	22	payments	payment	NOUN
ftr-429	984	23	to	to	ADP
ftr-429	984	24	a	a	DET
ftr-429	984	25	general	general	ADJ
ftr-429	984	26	trust	trust	NOUN
ftr-429	984	27	account	account	NOUN
ftr-429	984	28	.	.	PUNCT
ftr-429	985	1	it	it	PRON
ftr-429	985	2	seems	seem	VERB
ftr-429	985	3	axiomatic	axiomatic	ADJ
ftr-429	985	4	that	that	SCONJ
ftr-429	985	5	if	if	SCONJ
ftr-429	985	6	the	the	DET
ftr-429	985	7	trust	trust	NOUN
ftr-429	985	8	is	be	AUX
ftr-429	985	9	treated	treat	VERB
ftr-429	985	10	as	as	SCONJ
ftr-429	985	11	owned	own	VERB
ftr-429	985	12	by	by	ADP
ftr-429	985	13	the	the	DET
ftr-429	985	14	debtor	debtor	NOUN
ftr-429	985	15	under	under	ADP
ftr-429	985	16	the	the	DET
ftr-429	985	17	grantor	grantor	NOUN
ftr-429	985	18	trust	trust	NOUN
ftr-429	985	19	rules	rule	NOUN
ftr-429	985	20	,	,	PUNCT
ftr-429	985	21	a	a	DET
ftr-429	985	22	payment	payment	NOUN
ftr-429	985	23	to	to	ADP
ftr-429	985	24	the	the	DET
ftr-429	985	25	trust	trust	NOUN
ftr-429	985	26	would	would	AUX
ftr-429	985	27	not	not	PART
ftr-429	985	28	be	be	AUX
ftr-429	985	29	deductible	deductible	ADJ
ftr-429	985	30	any	any	PRON
ftr-429	985	31	more	more	ADJ
ftr-429	985	32	than	than	ADP
ftr-429	985	33	a	a	DET
ftr-429	985	34	deposit	deposit	NOUN
ftr-429	985	35	into	into	ADP
ftr-429	985	36	the	the	DET
ftr-429	985	37	debtor	debtor	NOUN
ftr-429	985	38	's	's	PART
ftr-429	985	39	own	own	ADJ
ftr-429	985	40	bank	bank	NOUN
ftr-429	985	41	account	account	NOUN
ftr-429	985	42	.	.	PUNCT
ftr-429	986	1	in	in	ADP
ftr-429	986	2	order	order	NOUN
ftr-429	986	3	to	to	PART
ftr-429	986	4	avoid	avoid	VERB
ftr-429	986	5	being	be	AUX
ftr-429	986	6	characterized	characterize	VERB
ftr-429	986	7	as	as	ADP
ftr-429	986	8	a	a	DET
ftr-429	986	9	grantor	grantor	NOUN
ftr-429	986	10	trust	trust	NOUN
ftr-429	986	11	,	,	PUNCT
ftr-429	986	12	the	the	DET
ftr-429	986	13	debtor	debtor	NOUN
ftr-429	986	14	would	would	AUX
ftr-429	986	15	have	have	VERB
ftr-429	986	16	to	to	PART
ftr-429	986	17	retain	retain	VERB
ftr-429	986	18	no	no	DET
ftr-429	986	19	reversionary	reversionary	NOUN
ftr-429	986	20	interest,168	interest,168	VERB
ftr-429	986	21	no	no	DET
ftr-429	986	22	power	power	NOUN
ftr-429	986	23	to	to	PART
ftr-429	986	24	control	control	VERB
ftr-429	986	25	the	the	DET
ftr-429	986	26	beneficial	beneficial	ADJ
ftr-429	986	27	enjoyment	enjoyment	NOUN
ftr-429	986	28	of	of	ADP
ftr-429	986	29	the	the	DET
ftr-429	986	30	trust	trust	NOUN
ftr-429	986	31	corpus	corpus	NOUN
ftr-429	986	32	,	,	PUNCT
ftr-429	986	33	169	169	NUM
ftr-429	986	34	no	no	DET
ftr-429	986	35	forbidden	forbidden	ADJ
ftr-429	986	36	administrative	administrative	ADJ
ftr-429	986	37	powers	power	NOUN
ftr-429	986	38	,	,	PUNCT
ftr-429	986	39	170	170	NUM
ftr-429	986	40	no	no	DET
ftr-429	986	41	powers	power	NOUN
ftr-429	986	42	of	of	ADP
ftr-429	986	43	revocation	revocation	NOUN
ftr-429	986	44	,	,	PUNCT
ftr-429	986	45	'	'	PUNCT
ftr-429	986	46	and	and	CCONJ
ftr-429	986	47	no	no	DET
ftr-429	986	48	retained	retain	VERB
ftr-429	986	49	interest	interest	NOUN
ftr-429	986	50	in	in	ADP
ftr-429	986	51	the	the	DET
ftr-429	986	52	income	income	NOUN
ftr-429	986	53	or	or	CCONJ
ftr-429	986	54	corpus	corpus	NOUN
ftr-429	986	55	of	of	ADP
ftr-429	986	56	the	the	DET
ftr-429	986	57	trust	trust	NOUN
ftr-429	986	58	.	.	PUNCT
ftr-429	987	1	'	'	PUNCT
ftr-429	987	2	72	72	NUM
ftr-429	987	3	the	the	DET
ftr-429	987	4	regulations	regulation	NOUN
ftr-429	987	5	contain	contain	VERB
ftr-429	987	6	an	an	DET
ftr-429	987	7	additional	additional	ADJ
ftr-429	987	8	requirement	requirement	NOUN
ftr-429	987	9	to	to	PART
ftr-429	987	10	avoid	avoid	VERB
ftr-429	987	11	grantor	grantor	NOUN
ftr-429	987	12	trust	trust	NOUN
ftr-429	987	13	status	status	NOUN
ftr-429	987	14	.	.	PUNCT
ftr-429	988	1	according	accord	VERB
ftr-429	988	2	to	to	ADP
ftr-429	988	3	section	section	NOUN
ftr-429	988	4	1.677(a)-i	1.677(a)-i	NUM
ftr-429	988	5	(	(	PUNCT
ftr-429	988	6	d	d	NOUN
ftr-429	988	7	)	)	PUNCT
ftr-429	988	8	of	of	ADP
ftr-429	988	9	the	the	DET
ftr-429	988	10	treasury	treasury	NOUN
ftr-429	988	11	regulations	regulation	NOUN
ftr-429	988	12	,	,	PUNCT
ftr-429	988	13	in	in	ADP
ftr-429	988	14	order	order	NOUN
ftr-429	988	15	to	to	PART
ftr-429	988	16	avoid	avoid	VERB
ftr-429	988	17	being	be	AUX
ftr-429	988	18	characterized	characterize	VERB
ftr-429	988	19	as	as	ADP
ftr-429	988	20	a	a	DET
ftr-429	988	21	grantor	grantor	NOUN
ftr-429	988	22	trust	trust	NOUN
ftr-429	988	23	,	,	PUNCT
ftr-429	988	24	the	the	DET
ftr-429	988	25	income	income	NOUN
ftr-429	988	26	from	from	ADP
ftr-429	988	27	the	the	DET
ftr-429	988	28	trust	trust	NOUN
ftr-429	988	29	can	can	AUX
ftr-429	988	30	not	not	PART
ftr-429	988	31	167	167	NUM
ftr-429	988	32	.	.	PUNCT
ftr-429	989	1	regs	reg	NOUN
ftr-429	989	2	.	.	PUNCT
ftr-429	990	1	§	§	PROPN
ftr-429	990	2	1.461	1.461	NUM
ftr-429	990	3	-	-	PUNCT
ftr-429	990	4	6(c	6(c	NUM
ftr-429	990	5	)	)	PUNCT
ftr-429	990	6	.	.	PUNCT
ftr-429	991	1	168	168	NUM
ftr-429	991	2	.	.	PUNCT
ftr-429	992	1	§	§	PROPN
ftr-429	992	2	673	673	NUM
ftr-429	992	3	.	.	PUNCT
ftr-429	992	4	169	169	NUM
ftr-429	992	5	.	.	PUNCT
ftr-429	993	1	§	§	PROPN
ftr-429	993	2	674	674	NUM
ftr-429	993	3	.	.	X
ftr-429	993	4	170	170	NUM
ftr-429	993	5	.	.	PUNCT
ftr-429	994	1	§	§	PROPN
ftr-429	994	2	675	675	NUM
ftr-429	994	3	.	.	NOUN
ftr-429	994	4	171	171	NUM
ftr-429	994	5	.	.	PUNCT
ftr-429	995	1	§	§	PROPN
ftr-429	995	2	676	676	NUM
ftr-429	995	3	.	.	PUNCT
ftr-429	995	4	172	172	NUM
ftr-429	995	5	.	.	PUNCT
ftr-429	996	1	§	§	PROPN
ftr-429	996	2	677	677	NUM
ftr-429	996	3	.	.	PUNCT
ftr-429	997	1	[	[	X
ftr-429	997	2	vol	vol	NOUN
ftr-429	997	3	.	.	PUNCT
ftr-429	997	4	5:3	5:3	NUM
ftr-429	997	5	avoiding	avoid	VERB
ftr-429	997	6	phantom	phantom	ADJ
ftr-429	997	7	income	income	NOUN
ftr-429	997	8	in	in	ADP
ftr-429	997	9	banknptcy	banknptcy	NOUN
ftr-429	997	10	be	be	AUX
ftr-429	997	11	used	use	VERB
ftr-429	997	12	to	to	PART
ftr-429	997	13	"	"	PUNCT
ftr-429	997	14	discharge	discharge	VERB
ftr-429	997	15	'	'	PUNCT
ftr-429	997	16	7	7	NUM
ftr-429	997	17	3	3	NUM
ftr-429	997	18	the	the	DET
ftr-429	997	19	grantor	grantor	NOUN
ftr-429	997	20	's	's	PART
ftr-429	997	21	legal	legal	ADJ
ftr-429	997	22	obligations	obligation	NOUN
ftr-429	997	23	.	.	PUNCT
ftr-429	998	1	"	"	PUNCT
ftr-429	998	2	under	under	ADP
ftr-429	998	3	section	section	NOUN
ftr-429	998	4	677	677	NUM
ftr-429	998	5	a	a	DET
ftr-429	998	6	grantor	grantor	NOUN
ftr-429	998	7	is	be	AUX
ftr-429	998	8	,	,	PUNCT
ftr-429	998	9	in	in	ADP
ftr-429	998	10	general	general	ADJ
ftr-429	998	11	,	,	PUNCT
ftr-429	998	12	treated	treat	VERB
ftr-429	998	13	as	as	ADP
ftr-429	998	14	the	the	DET
ftr-429	998	15	owner	owner	NOUN
ftr-429	998	16	of	of	ADP
ftr-429	998	17	a	a	DET
ftr-429	998	18	portion	portion	NOUN
ftr-429	998	19	of	of	ADP
ftr-429	998	20	a	a	DET
ftr-429	998	21	trust	trust	NOUN
ftr-429	998	22	whose	whose	DET
ftr-429	998	23	income	income	NOUN
ftr-429	998	24	is	be	AUX
ftr-429	998	25	,	,	PUNCT
ftr-429	998	26	or	or	CCONJ
ftr-429	998	27	in	in	ADP
ftr-429	998	28	the	the	DET
ftr-429	998	29	discretion	discretion	NOUN
ftr-429	998	30	of	of	ADP
ftr-429	998	31	the	the	DET
ftr-429	998	32	grantor	grantor	NOUN
ftr-429	998	33	or	or	CCONJ
ftr-429	998	34	a	a	DET
ftr-429	998	35	non	non	ADJ
ftr-429	998	36	-	-	ADJ
ftr-429	998	37	adverse	adverse	ADJ
ftr-429	998	38	party	party	NOUN
ftr-429	998	39	,	,	PUNCT
ftr-429	998	40	or	or	CCONJ
ftr-429	998	41	both	both	PRON
ftr-429	998	42	,	,	PUNCT
ftr-429	998	43	may	may	AUX
ftr-429	998	44	be	be	AUX
ftr-429	998	45	applied	apply	VERB
ftr-429	998	46	in	in	ADP
ftr-429	998	47	discharge	discharge	NOUN
ftr-429	998	48	of	of	ADP
ftr-429	998	49	a	a	DET
ftr-429	998	50	legal	legal	ADJ
ftr-429	998	51	obligation	obligation	NOUN
ftr-429	998	52	of	of	ADP
ftr-429	998	53	the	the	DET
ftr-429	998	54	grantor	grantor	NOUN
ftr-429	998	55	.	.	PUNCT
ftr-429	999	1	...	...	PUNCT
ftr-429	999	2	'	'	PUNCT
ftr-429	1000	1	the	the	DET
ftr-429	1000	2	regulations	regulation	NOUN
ftr-429	1000	3	173	173	NUM
ftr-429	1000	4	.	.	PUNCT
ftr-429	1001	1	the	the	DET
ftr-429	1001	2	use	use	NOUN
ftr-429	1001	3	of	of	ADP
ftr-429	1001	4	the	the	DET
ftr-429	1001	5	word	word	NOUN
ftr-429	1001	6	"	"	PUNCT
ftr-429	1001	7	discharge	discharge	NOUN
ftr-429	1001	8	"	"	PUNCT
ftr-429	1001	9	in	in	ADP
ftr-429	1001	10	thisregulation	thisregulation	NOUN
ftr-429	1001	11	caused	cause	VERB
ftr-429	1001	12	one	one	NUM
ftr-429	1001	13	author	author	NOUN
ftr-429	1001	14	to	to	PART
ftr-429	1001	15	suggest	suggest	VERB
ftr-429	1001	16	that	that	SCONJ
ftr-429	1001	17	a	a	DET
ftr-429	1001	18	trust	trust	NOUN
ftr-429	1001	19	established	establish	VERB
ftr-429	1001	20	under	under	ADP
ftr-429	1001	21	a	a	DET
ftr-429	1001	22	plan	plan	NOUN
ftr-429	1001	23	of	of	ADP
ftr-429	1001	24	reorganization	reorganization	NOUN
ftr-429	1001	25	to	to	PART
ftr-429	1001	26	liquidate	liquidate	VERB
ftr-429	1001	27	all	all	PRON
ftr-429	1001	28	of	of	ADP
ftr-429	1001	29	the	the	DET
ftr-429	1001	30	debtor	debtor	NOUN
ftr-429	1001	31	's	's	PART
ftr-429	1001	32	assets	asset	NOUN
ftr-429	1001	33	and	and	CCONJ
ftr-429	1001	34	make	make	VERB
ftr-429	1001	35	pro	pro	ADJ
ftr-429	1001	36	-	-	ADJ
ftr-429	1001	37	rata	rata	ADJ
ftr-429	1001	38	payments	payment	NOUN
ftr-429	1001	39	to	to	ADP
ftr-429	1001	40	creditors	creditor	NOUN
ftr-429	1001	41	should	should	AUX
ftr-429	1001	42	not	not	PART
ftr-429	1001	43	be	be	AUX
ftr-429	1001	44	treated	treat	VERB
ftr-429	1001	45	as	as	ADP
ftr-429	1001	46	a	a	DET
ftr-429	1001	47	grantor	grantor	NOUN
ftr-429	1001	48	trust	trust	NOUN
ftr-429	1001	49	because	because	SCONJ
ftr-429	1001	50	a	a	DET
ftr-429	1001	51	debtor	debtor	NOUN
ftr-429	1001	52	who	who	PRON
ftr-429	1001	53	proposes	propose	VERB
ftr-429	1001	54	a	a	DET
ftr-429	1001	55	liquidation	liquidation	NOUN
ftr-429	1001	56	plan	plan	NOUN
ftr-429	1001	57	is	be	AUX
ftr-429	1001	58	not	not	PART
ftr-429	1001	59	entitled	entitle	VERB
ftr-429	1001	60	to	to	ADP
ftr-429	1001	61	a	a	DET
ftr-429	1001	62	chapter	chapter	NOUN
ftr-429	1001	63	11	11	NUM
ftr-429	1001	64	discharge	discharge	NOUN
ftr-429	1001	65	.	.	PUNCT
ftr-429	1002	1	john	john	PROPN
ftr-429	1002	2	d.	d.	PROPN
ftr-429	1002	3	howard	howard	PROPN
ftr-429	1002	4	,	,	PUNCT
ftr-429	1002	5	the	the	DET
ftr-429	1002	6	taxation	taxation	NOUN
ftr-429	1002	7	of	of	ADP
ftr-429	1002	8	liquidatingtrusts	liquidatingtrust	NOUN
ftr-429	1002	9	,	,	PUNCT
ftr-429	1002	10	escrows	escrow	NOUN
ftr-429	1002	11	and	and	CCONJ
ftr-429	1002	12	settlement	settlement	NOUN
ftr-429	1002	13	funds	fund	NOUN
ftr-429	1002	14	in	in	ADP
ftr-429	1002	15	chapter	chapter	NOUN
ftr-429	1002	16	11	11	NUM
ftr-429	1002	17	bankruptcy	bankruptcy	NOUN
ftr-429	1002	18	cases	case	NOUN
ftr-429	1002	19	,	,	PUNCT
ftr-429	1002	20	64	64	NUM
ftr-429	1002	21	am	am	NOUN
ftr-429	1002	22	.	.	PUNCT
ftr-429	1003	1	bankr	bankr	PROPN
ftr-429	1003	2	.	.	PUNCT
ftr-429	1004	1	l.j	l.j	PROPN
ftr-429	1004	2	.	.	PROPN
ftr-429	1005	1	403	403	NUM
ftr-429	1005	2	(	(	PUNCT
ftr-429	1005	3	1990	1990	NUM
ftr-429	1005	4	)	)	PUNCT
ftr-429	1005	5	(	(	PUNCT
ftr-429	1005	6	stating	state	VERB
ftr-429	1005	7	that	that	SCONJ
ftr-429	1005	8	"	"	PUNCT
ftr-429	1005	9	[	[	X
ftr-429	1005	10	f]rom	f]rom	ADP
ftr-429	1005	11	a	a	DET
ftr-429	1005	12	bankruptcy	bankruptcy	NOUN
ftr-429	1005	13	standpoint	standpoint	NOUN
ftr-429	1005	14	,	,	PUNCT
ftr-429	1005	15	however	however	ADV
ftr-429	1005	16	,	,	PUNCT
ftr-429	1005	17	trust	trust	NOUN
ftr-429	1005	18	income	income	NOUN
ftr-429	1005	19	will	will	AUX
ftr-429	1005	20	not	not	PART
ftr-429	1005	21	be	be	AUX
ftr-429	1005	22	used	use	VERB
ftr-429	1005	23	to	to	PART
ftr-429	1005	24	"	"	PUNCT
ftr-429	1005	25	discharge	discharge	VERB
ftr-429	1005	26	"	"	PUNCT
ftr-429	1005	27	a	a	DET
ftr-429	1005	28	legal	legal	ADJ
ftr-429	1005	29	obligation	obligation	NOUN
ftr-429	1005	30	of	of	ADP
ftr-429	1005	31	the	the	DET
ftr-429	1005	32	grantors	grantor	NOUN
ftr-429	1005	33	because	because	SCONJ
ftr-429	1005	34	the	the	DET
ftr-429	1005	35	consolidated	consolidated	ADJ
ftr-429	1005	36	debtors	debtor	NOUN
ftr-429	1005	37	are	be	AUX
ftr-429	1005	38	not	not	PART
ftr-429	1005	39	entitled	entitle	VERB
ftr-429	1005	40	to	to	ADP
ftr-429	1005	41	and	and	CCONJ
ftr-429	1005	42	should	should	AUX
ftr-429	1005	43	not	not	PART
ftr-429	1005	44	receive	receive	VERB
ftr-429	1005	45	a	a	DET
ftr-429	1005	46	chapter	chapter	NOUN
ftr-429	1005	47	11	11	NUM
ftr-429	1005	48	discharge	discharge	NOUN
ftr-429	1005	49	....	....	PUNCT
ftr-429	1006	1	thus	thus	ADV
ftr-429	1006	2	,	,	PUNCT
ftr-429	1006	3	it	it	PRON
ftr-429	1006	4	can	can	AUX
ftr-429	1006	5	be	be	AUX
ftr-429	1006	6	argued	argue	VERB
ftr-429	1006	7	that	that	SCONJ
ftr-429	1006	8	the	the	DET
ftr-429	1006	9	liquidating	liquidating	NOUN
ftr-429	1006	10	trust	trust	NOUN
ftr-429	1006	11	in	in	ADP
ftr-429	1006	12	holywell	holywell	PROPN
ftr-429	1006	13	does	do	AUX
ftr-429	1006	14	not	not	PART
ftr-429	1006	15	qualify	qualify	VERB
ftr-429	1006	16	as	as	ADP
ftr-429	1006	17	a	a	DET
ftr-429	1006	18	grantor	grantor	NOUN
ftr-429	1006	19	trust	trust	NOUN
ftr-429	1006	20	under	under	ADP
ftr-429	1006	21	either	either	CCONJ
ftr-429	1006	22	the	the	DET
ftr-429	1006	23	internal	internal	ADJ
ftr-429	1006	24	revenue	revenue	NOUN
ftr-429	1006	25	code	code	NOUN
ftr-429	1006	26	or	or	CCONJ
ftr-429	1006	27	the	the	DET
ftr-429	1006	28	regulations	regulation	NOUN
ftr-429	1006	29	.	.	PUNCT
ftr-429	1006	30	"	"	PUNCT
ftr-429	1006	31	)	)	PUNCT
ftr-429	1007	1	it	it	PRON
ftr-429	1007	2	appears	appear	VERB
ftr-429	1007	3	that	that	SCONJ
ftr-429	1007	4	the	the	DET
ftr-429	1007	5	author	author	NOUN
ftr-429	1007	6	confused	confuse	VERB
ftr-429	1007	7	the	the	DET
ftr-429	1007	8	concept	concept	NOUN
ftr-429	1007	9	of	of	ADP
ftr-429	1007	10	a	a	DET
ftr-429	1007	11	chapter	chapter	NOUN
ftr-429	1007	12	11	11	NUM
ftr-429	1007	13	discharge	discharge	NOUN
ftr-429	1007	14	(	(	PUNCT
ftr-429	1007	15	which	which	PRON
ftr-429	1007	16	involves	involve	VERB
ftr-429	1007	17	the	the	DET
ftr-429	1007	18	discharge	discharge	NOUN
ftr-429	1007	19	of	of	ADP
ftr-429	1007	20	debts	debt	NOUN
ftr-429	1007	21	not	not	PART
ftr-429	1007	22	to	to	PART
ftr-429	1007	23	be	be	AUX
ftr-429	1007	24	paid	pay	VERB
ftr-429	1007	25	under	under	ADP
ftr-429	1007	26	the	the	DET
ftr-429	1007	27	plan	plan	NOUN
ftr-429	1007	28	)	)	PUNCT
ftr-429	1007	29	with	with	ADP
ftr-429	1007	30	the	the	DET
ftr-429	1007	31	discharge	discharge	NOUN
ftr-429	1007	32	of	of	ADP
ftr-429	1007	33	debts	debt	NOUN
ftr-429	1007	34	that	that	PRON
ftr-429	1007	35	occurs	occur	VERB
ftr-429	1007	36	as	as	ADP
ftr-429	1007	37	a	a	DET
ftr-429	1007	38	matter	matter	NOUN
ftr-429	1007	39	of	of	ADP
ftr-429	1007	40	state	state	NOUN
ftr-429	1007	41	lav	lav	NOUN
ftr-429	1007	42	upon	upon	SCONJ
ftr-429	1007	43	payment	payment	NOUN
ftr-429	1007	44	.	.	PUNCT
ftr-429	1008	1	indeed	indeed	ADV
ftr-429	1008	2	,	,	PUNCT
ftr-429	1008	3	taken	take	VERB
ftr-429	1008	4	in	in	ADP
ftr-429	1008	5	a	a	DET
ftr-429	1008	6	vacuum	vacuum	NOUN
ftr-429	1008	7	,	,	PUNCT
ftr-429	1008	8	the	the	DET
ftr-429	1008	9	correct	correct	ADJ
ftr-429	1008	10	analysis	analysis	NOUN
ftr-429	1008	11	is	be	AUX
ftr-429	1008	12	the	the	DET
ftr-429	1008	13	opposite	opposite	NOUN
ftr-429	1008	14	of	of	ADP
ftr-429	1008	15	the	the	DET
ftr-429	1008	16	one	one	NOUN
ftr-429	1008	17	hypothesized	hypothesize	VERB
ftr-429	1008	18	by	by	ADP
ftr-429	1008	19	the	the	DET
ftr-429	1008	20	author	author	NOUN
ftr-429	1008	21	.	.	PUNCT
ftr-429	1009	1	if	if	SCONJ
ftr-429	1009	2	the	the	DET
ftr-429	1009	3	debtor	debtor	NOUN
ftr-429	1009	4	does	do	AUX
ftr-429	1009	5	not	not	PART
ftr-429	1009	6	receive	receive	VERB
ftr-429	1009	7	a	a	DET
ftr-429	1009	8	bankruptcy	bankruptcy	NOUN
ftr-429	1009	9	discharge	discharge	NOUN
ftr-429	1009	10	and	and	CCONJ
ftr-429	1009	11	remains	remain	VERB
ftr-429	1009	12	liable	liable	ADJ
ftr-429	1009	13	for	for	ADP
ftr-429	1009	14	the	the	DET
ftr-429	1009	15	debts	debt	NOUN
ftr-429	1009	16	,	,	PUNCT
ftr-429	1009	17	then	then	ADV
ftr-429	1009	18	the	the	DET
ftr-429	1009	19	payments	payment	NOUN
ftr-429	1009	20	from	from	ADP
ftr-429	1009	21	the	the	DET
ftr-429	1009	22	trust	trust	NOUN
ftr-429	1009	23	will	will	AUX
ftr-429	1009	24	discharge	discharge	VERB
ftr-429	1009	25	the	the	DET
ftr-429	1009	26	debtor	debtor	NOUN
ftr-429	1009	27	's	's	PART
ftr-429	1009	28	liabilities	liability	NOUN
ftr-429	1009	29	.	.	PUNCT
ftr-429	1010	1	under	under	ADP
ftr-429	1010	2	these	these	DET
ftr-429	1010	3	facts	fact	NOUN
ftr-429	1010	4	,	,	PUNCT
ftr-429	1010	5	the	the	DET
ftr-429	1010	6	trust	trust	NOUN
ftr-429	1010	7	would	would	AUX
ftr-429	1010	8	be	be	AUX
ftr-429	1010	9	treated	treat	VERB
ftr-429	1010	10	as	as	ADP
ftr-429	1010	11	a	a	DET
ftr-429	1010	12	grantor	grantor	NOUN
ftr-429	1010	13	trust	trust	NOUN
ftr-429	1010	14	.	.	PUNCT
ftr-429	1011	1	on	on	ADP
ftr-429	1011	2	the	the	DET
ftr-429	1011	3	other	other	ADJ
ftr-429	1011	4	hand	hand	NOUN
ftr-429	1011	5	,	,	PUNCT
ftr-429	1011	6	if	if	SCONJ
ftr-429	1011	7	the	the	DET
ftr-429	1011	8	debtor	debtor	NOUN
ftr-429	1011	9	receives	receive	VERB
ftr-429	1011	10	a	a	DET
ftr-429	1011	11	bankruptcy	bankruptcy	NOUN
ftr-429	1011	12	discharge	discharge	NOUN
ftr-429	1011	13	,	,	PUNCT
ftr-429	1011	14	then	then	ADV
ftr-429	1011	15	payments	payment	NOUN
ftr-429	1011	16	from	from	ADP
ftr-429	1011	17	a	a	DET
ftr-429	1011	18	trust	trust	NOUN
ftr-429	1011	19	created	create	VERB
ftr-429	1011	20	by	by	ADP
ftr-429	1011	21	the	the	DET
ftr-429	1011	22	plan	plan	NOUN
ftr-429	1011	23	of	of	ADP
ftr-429	1011	24	reorganization	reorganization	NOUN
ftr-429	1011	25	would	would	AUX
ftr-429	1011	26	not	not	PART
ftr-429	1011	27	serve	serve	VERB
ftr-429	1011	28	to	to	PART
ftr-429	1011	29	discharge	discharge	VERB
ftr-429	1011	30	the	the	DET
ftr-429	1011	31	debtor	debtor	NOUN
ftr-429	1011	32	's	's	PART
ftr-429	1011	33	liability	liability	NOUN
ftr-429	1011	34	,	,	PUNCT
ftr-429	1011	35	because	because	SCONJ
ftr-429	1011	36	that	that	DET
ftr-429	1011	37	liability	liability	NOUN
ftr-429	1011	38	has	have	AUX
ftr-429	1011	39	already	already	ADV
ftr-429	1011	40	been	be	AUX
ftr-429	1011	41	discharged	discharge	VERB
ftr-429	1011	42	by	by	ADP
ftr-429	1011	43	the	the	DET
ftr-429	1011	44	confirmation	confirmation	NOUN
ftr-429	1011	45	order	order	NOUN
ftr-429	1011	46	.	.	PUNCT
ftr-429	1012	1	see	see	VERB
ftr-429	1012	2	11	11	NUM
ftr-429	1012	3	u.s.c	u.s.c	ADJ
ftr-429	1012	4	.	.	PUNCT
ftr-429	1013	1	§	§	PROPN
ftr-429	1013	2	1141(d)(1)(a	1141(d)(1)(a	NUM
ftr-429	1013	3	)	)	PUNCT
ftr-429	1013	4	.	.	PUNCT
ftr-429	1014	1	the	the	DET
ftr-429	1014	2	language	language	NOUN
ftr-429	1014	3	of	of	ADP
ftr-429	1014	4	the	the	DET
ftr-429	1014	5	grantor	grantor	NOUN
ftr-429	1014	6	trust	trust	NOUN
ftr-429	1014	7	regulation	regulation	NOUN
ftr-429	1014	8	deals	deal	NOUN
ftr-429	1014	9	with	with	ADP
ftr-429	1014	10	the	the	DET
ftr-429	1014	11	discharge	discharge	NOUN
ftr-429	1014	12	or	or	CCONJ
ftr-429	1014	13	satisfaction	satisfaction	NOUN
ftr-429	1014	14	of	of	ADP
ftr-429	1014	15	an	an	DET
ftr-429	1014	16	obligation	obligation	NOUN
ftr-429	1014	17	that	that	PRON
ftr-429	1014	18	occurs	occur	VERB
ftr-429	1014	19	as	as	ADP
ftr-429	1014	20	a	a	DET
ftr-429	1014	21	matter	matter	NOUN
ftr-429	1014	22	of	of	ADP
ftr-429	1014	23	law	law	NOUN
ftr-429	1014	24	upon	upon	SCONJ
ftr-429	1014	25	payment	payment	NOUN
ftr-429	1014	26	,	,	PUNCT
ftr-429	1014	27	not	not	PART
ftr-429	1014	28	the	the	DET
ftr-429	1014	29	bankruptcy	bankruptcy	NOUN
ftr-429	1014	30	discharge	discharge	NOUN
ftr-429	1014	31	.	.	PUNCT
ftr-429	1015	1	the	the	DET
ftr-429	1015	2	regulations	regulation	NOUN
ftr-429	1015	3	are	be	AUX
ftr-429	1015	4	simply	simply	ADV
ftr-429	1015	5	applying	apply	VERB
ftr-429	1015	6	the	the	DET
ftr-429	1015	7	theory	theory	NOUN
ftr-429	1015	8	of	of	ADP
ftr-429	1015	9	established	establish	VERB
ftr-429	1015	10	cases	case	NOUN
ftr-429	1015	11	like	like	ADP
ftr-429	1015	12	old	old	ADJ
ftr-429	1015	13	colonytrust	colonytrust	PROPN
ftr-429	1015	14	co.	co.	PROPN
ftr-429	1016	1	v.	v.	ADP
ftr-429	1016	2	commissioner	commissioner	PROPN
ftr-429	1016	3	ofinternal	ofinternal	PROPN
ftr-429	1016	4	revenue	revenue	NOUN
ftr-429	1016	5	,	,	PUNCT
ftr-429	1017	1	279	279	NUM
ftr-429	1017	2	u.s	u.s	PROPN
ftr-429	1017	3	.	.	PROPN
ftr-429	1017	4	716	716	NUM
ftr-429	1017	5	(	(	PUNCT
ftr-429	1017	6	1929	1929	NUM
ftr-429	1017	7	)	)	PUNCT
ftr-429	1017	8	,	,	PUNCT
ftr-429	1017	9	tograntor	tograntor	NOUN
ftr-429	1017	10	trusts	trust	VERB
ftr-429	1017	11	by	by	ADP
ftr-429	1017	12	recognizing	recognize	VERB
ftr-429	1017	13	that	that	SCONJ
ftr-429	1017	14	a	a	DET
ftr-429	1017	15	grantor	grantor	NOUN
ftr-429	1017	16	retains	retain	VERB
ftr-429	1017	17	an	an	DET
ftr-429	1017	18	interest	interest	NOUN
ftr-429	1017	19	in	in	ADP
ftr-429	1017	20	the	the	DET
ftr-429	1017	21	income	income	NOUN
ftr-429	1017	22	of	of	ADP
ftr-429	1017	23	a	a	DET
ftr-429	1017	24	trust	trust	NOUN
ftr-429	1017	25	when	when	SCONJ
ftr-429	1017	26	that	that	DET
ftr-429	1017	27	income	income	NOUN
ftr-429	1017	28	can	can	AUX
ftr-429	1017	29	beused	beuse	VERB
ftr-429	1017	30	to	to	ADP
ftr-429	1017	31	satisfythe	satisfythe	PROPN
ftr-429	1017	32	grantor	grantor	NOUN
ftr-429	1017	33	's	's	PART
ftr-429	1017	34	obligations	obligation	NOUN
ftr-429	1017	35	.	.	PUNCT
ftr-429	1018	1	for	for	ADP
ftr-429	1018	2	tax	tax	NOUN
ftr-429	1018	3	purposes	purpose	NOUN
ftr-429	1018	4	,	,	PUNCT
ftr-429	1018	5	the	the	DET
ftr-429	1018	6	satisfaction	satisfaction	NOUN
ftr-429	1018	7	of	of	ADP
ftr-429	1018	8	the	the	DET
ftr-429	1018	9	grantor	grantor	NOUN
ftr-429	1018	10	's	's	PART
ftr-429	1018	11	obligations	obligation	NOUN
ftr-429	1018	12	is	be	AUX
ftr-429	1018	13	treated	treat	VERB
ftr-429	1018	14	as	as	ADP
ftr-429	1018	15	a	a	DET
ftr-429	1018	16	transfer	transfer	NOUN
ftr-429	1018	17	from	from	ADP
ftr-429	1018	18	the	the	DET
ftr-429	1018	19	trust	trust	NOUN
ftr-429	1018	20	to	to	ADP
ftr-429	1018	21	the	the	DET
ftr-429	1018	22	grantor	grantor	NOUN
ftr-429	1018	23	,	,	PUNCT
ftr-429	1018	24	followed	follow	VERB
ftr-429	1018	25	by	by	ADP
ftr-429	1018	26	a	a	DET
ftr-429	1018	27	subsequent	subsequent	ADJ
ftr-429	1018	28	paymentby	paymentby	NOUN
ftr-429	1018	29	the	the	DET
ftr-429	1018	30	grantor	grantor	NOUN
ftr-429	1018	31	to	to	ADP
ftr-429	1018	32	the	the	DET
ftr-429	1018	33	creditor	creditor	NOUN
ftr-429	1018	34	.	.	PUNCT
ftr-429	1019	1	douglas	douglas	PROPN
ftr-429	1019	2	v.	v.	PROPN
ftr-429	1019	3	willcuts	willcut	NOUN
ftr-429	1019	4	,	,	PUNCT
ftr-429	1019	5	296	296	NUM
ftr-429	1019	6	u.s	u.s	PROPN
ftr-429	1019	7	.	.	PROPN
ftr-429	1019	8	1	1	NUM
ftr-429	1019	9	(	(	PUNCT
ftr-429	1019	10	1935	1935	NUM
ftr-429	1019	11	)	)	PUNCT
ftr-429	1019	12	(	(	PUNCT
ftr-429	1019	13	"	"	PUNCT
ftr-429	1019	14	the	the	DET
ftr-429	1019	15	transaction	transaction	NOUN
ftr-429	1019	16	is	be	AUX
ftr-429	1019	17	regarded	regard	VERB
ftr-429	1019	18	'	'	PUNCT
ftr-429	1019	19	as	as	ADP
ftr-429	1019	20	being	be	AUX
ftr-429	1019	21	the	the	DET
ftr-429	1019	22	same	same	ADJ
ftr-429	1019	23	in	in	ADP
ftr-429	1019	24	substance	substance	NOUN
ftr-429	1019	25	as	as	SCONJ
ftr-429	1019	26	if	if	SCONJ
ftr-429	1019	27	the	the	DET
ftr-429	1019	28	money	money	NOUN
ftr-429	1019	29	had	have	AUX
ftr-429	1019	30	been	be	AUX
ftr-429	1019	31	paid	pay	VERB
ftr-429	1019	32	to	to	ADP
ftr-429	1019	33	the	the	DET
ftr-429	1019	34	taxpayer	taxpayer	NOUN
ftr-429	1019	35	and	and	CCONJ
ftr-429	1019	36	he	he	PRON
ftr-429	1019	37	had	have	AUX
ftr-429	1019	38	transmitted	transmit	VERB
ftr-429	1019	39	it	it	PRON
ftr-429	1019	40	to	to	ADP
ftr-429	1019	41	his	his	PRON
ftr-429	1019	42	creditor	creditor	NOUN
ftr-429	1019	43	.	.	PUNCT
ftr-429	1020	1	"	"	PUNCT
ftr-429	1020	2	'	'	PUNCT
ftr-429	1020	3	)	)	PUNCT
ftr-429	1020	4	the	the	DET
ftr-429	1020	5	supreme	supreme	PROPN
ftr-429	1020	6	court	court	PROPN
ftr-429	1020	7	in	in	ADP
ftr-429	1020	8	in	in	ADP
ftr-429	1020	9	re	re	PROPN
ftr-429	1020	10	holywell	holywell	PROPN
ftr-429	1020	11	corp	corp	PROPN
ftr-429	1020	12	.	.	PROPN
ftr-429	1020	13	,	,	PUNCT
ftr-429	1020	14	503	503	NUM
ftr-429	1020	15	u.s	u.s	PROPN
ftr-429	1020	16	.	.	PROPN
ftr-429	1020	17	47	47	NUM
ftr-429	1020	18	(	(	PUNCT
ftr-429	1020	19	1992	1992	NUM
ftr-429	1020	20	)	)	PUNCT
ftr-429	1020	21	,	,	PUNCT
ftr-429	1020	22	without	without	ADP
ftr-429	1020	23	any	any	DET
ftr-429	1020	24	real	real	ADJ
ftr-429	1020	25	analysis	analysis	NOUN
ftr-429	1020	26	,	,	PUNCT
ftr-429	1020	27	held	hold	VERB
ftr-429	1020	28	that	that	SCONJ
ftr-429	1020	29	a	a	DET
ftr-429	1020	30	liquidating	liquidate	VERB
ftr-429	1020	31	trust	trust	NOUN
ftr-429	1020	32	created	create	VERB
ftr-429	1020	33	under	under	ADP
ftr-429	1020	34	a	a	DET
ftr-429	1020	35	plan	plan	NOUN
ftr-429	1020	36	of	of	ADP
ftr-429	1020	37	reorganization	reorganization	NOUN
ftr-429	1020	38	for	for	ADP
ftr-429	1020	39	the	the	DET
ftr-429	1020	40	sole	sole	ADJ
ftr-429	1020	41	benefit	benefit	NOUN
ftr-429	1020	42	of	of	ADP
ftr-429	1020	43	creditors	creditor	NOUN
ftr-429	1020	44	did	do	AUX
ftr-429	1020	45	not	not	PART
ftr-429	1020	46	constitute	constitute	VERB
ftr-429	1020	47	a	a	DET
ftr-429	1020	48	grantor	grantor	NOUN
ftr-429	1020	49	trust	trust	NOUN
ftr-429	1020	50	of	of	ADP
ftr-429	1020	51	the	the	DET
ftr-429	1020	52	debtor	debtor	NOUN
ftr-429	1020	53	,	,	PUNCT
ftr-429	1020	54	because	because	SCONJ
ftr-429	1020	55	the	the	DET
ftr-429	1020	56	trust	trust	NOUN
ftr-429	1020	57	was	be	AUX
ftr-429	1020	58	not	not	PART
ftr-429	1020	59	created	create	VERB
ftr-429	1020	60	or	or	CCONJ
ftr-429	1020	61	funded	fund	VERB
ftr-429	1020	62	by	by	ADP
ftr-429	1020	63	the	the	DET
ftr-429	1020	64	debtor	debtor	NOUN
ftr-429	1020	65	.	.	PUNCT
ftr-429	1021	1	according	accord	VERB
ftr-429	1021	2	to	to	ADP
ftr-429	1021	3	the	the	DET
ftr-429	1021	4	supreme	supreme	PROPN
ftr-429	1021	5	court	court	PROPN
ftr-429	1021	6	,	,	PUNCT
ftr-429	1021	7	the	the	DET
ftr-429	1021	8	debtor	debtor	NOUN
ftr-429	1021	9	"	"	PUNCT
ftr-429	1021	10	himself	himself	PRON
ftr-429	1021	11	did	do	AUX
ftr-429	1021	12	not	not	PART
ftr-429	1021	13	contribute	contribute	VERB
ftr-429	1021	14	anything	anything	PRON
ftr-429	1021	15	to	to	ADP
ftr-429	1021	16	the	the	DET
ftr-429	1021	17	trust	trust	NOUN
ftr-429	1021	18	,	,	PUNCT
ftr-429	1021	19	and	and	CCONJ
ftr-429	1021	20	we	we	PRON
ftr-429	1021	21	thus	thus	ADV
ftr-429	1021	22	fail	fail	VERB
ftr-429	1021	23	to	to	PART
ftr-429	1021	24	see	see	VERB
ftr-429	1021	25	how	how	SCONJ
ftr-429	1021	26	the	the	DET
ftr-429	1021	27	respondents	respondent	NOUN
ftr-429	1021	28	can	can	AUX
ftr-429	1021	29	characterize	characterize	VERB
ftr-429	1021	30	him	he	PRON
ftr-429	1021	31	as	as	ADP
ftr-429	1021	32	the	the	DET
ftr-429	1021	33	grantor	grantor	NOUN
ftr-429	1021	34	.	.	PUNCT
ftr-429	1021	35	"	"	PUNCT
ftr-429	1022	1	i	i	PRON
ftr-429	1022	2	d.	d.	PROPN
ftr-429	1022	3	at	at	ADP
ftr-429	1022	4	57	57	NUM
ftr-429	1022	5	.	.	PUNCT
ftr-429	1023	1	the	the	DET
ftr-429	1023	2	court	court	NOUN
ftr-429	1023	3	did	do	AUX
ftr-429	1023	4	not	not	PART
ftr-429	1023	5	analyze	analyze	VERB
ftr-429	1023	6	the	the	DET
ftr-429	1023	7	grantor	grantor	NOUN
ftr-429	1023	8	trust	trust	NOUN
ftr-429	1023	9	issues	issue	NOUN
ftr-429	1023	10	in	in	ADP
ftr-429	1023	11	any	any	DET
ftr-429	1023	12	further	further	ADJ
ftr-429	1023	13	detail	detail	NOUN
ftr-429	1023	14	.	.	PUNCT
ftr-429	1024	1	the	the	DET
ftr-429	1024	2	key	key	ADJ
ftr-429	1024	3	issue	issue	NOUN
ftr-429	1024	4	in	in	ADP
ftr-429	1024	5	determining	determine	VERB
ftr-429	1024	6	whether	whether	SCONJ
ftr-429	1024	7	a	a	DET
ftr-429	1024	8	trust	trust	NOUN
ftr-429	1024	9	created	create	VERB
ftr-429	1024	10	under	under	ADP
ftr-429	1024	11	a	a	DET
ftr-429	1024	12	plan	plan	NOUN
ftr-429	1024	13	of	of	ADP
ftr-429	1024	14	reorganization	reorganization	NOUN
ftr-429	1024	15	will	will	AUX
ftr-429	1024	16	be	be	AUX
ftr-429	1024	17	treated	treat	VERB
ftr-429	1024	18	as	as	ADP
ftr-429	1024	19	a	a	DET
ftr-429	1024	20	grantor	grantor	NOUN
ftr-429	1024	21	trust	trust	NOUN
ftr-429	1024	22	is	be	AUX
ftr-429	1024	23	not	not	PART
ftr-429	1024	24	whether	whether	SCONJ
ftr-429	1024	25	the	the	DET
ftr-429	1024	26	debtor	debtor	NOUN
ftr-429	1024	27	receives	receive	VERB
ftr-429	1024	28	a	a	DET
ftr-429	1024	29	general	general	ADJ
ftr-429	1024	30	discharge	discharge	NOUN
ftr-429	1024	31	.	.	PUNCT
ftr-429	1025	1	rather	rather	ADV
ftr-429	1025	2	,	,	PUNCT
ftr-429	1025	3	the	the	DET
ftr-429	1025	4	key	key	ADJ
ftr-429	1025	5	issue	issue	NOUN
ftr-429	1025	6	is	be	AUX
ftr-429	1025	7	whether	whether	SCONJ
ftr-429	1025	8	the	the	DET
ftr-429	1025	9	plan	plan	NOUN
ftr-429	1025	10	provides	provide	VERB
ftr-429	1025	11	that	that	SCONJ
ftr-429	1025	12	the	the	DET
ftr-429	1025	13	claims	claim	NOUN
ftr-429	1025	14	of	of	ADP
ftr-429	1025	15	creditors	creditor	NOUN
ftr-429	1025	16	will	will	AUX
ftr-429	1025	17	be	be	AUX
ftr-429	1025	18	transferred	transfer	VERB
ftr-429	1025	19	from	from	ADP
ftr-429	1025	20	being	be	AUX
ftr-429	1025	21	a	a	DET
ftr-429	1025	22	personal	personal	ADJ
ftr-429	1025	23	liability	liability	NOUN
ftr-429	1025	24	of	of	ADP
ftr-429	1025	25	the	the	DET
ftr-429	1025	26	debtor	debtor	NOUN
ftr-429	1025	27	to	to	ADP
ftr-429	1025	28	being	be	AUX
ftr-429	1025	29	an	an	DET
ftr-429	1025	30	in	in	NOUN
ftr-429	1025	31	rem	rem	NOUN
ftr-429	1025	32	liability	liability	NOUN
ftr-429	1025	33	of	of	ADP
ftr-429	1025	34	the	the	DET
ftr-429	1025	35	fund	fund	NOUN
ftr-429	1025	36	,	,	PUNCT
ftr-429	1025	37	as	as	ADP
ftr-429	1025	38	inmaxus	inmaxus	ADV
ftr-429	1025	39	energy	energy	NOUN
ftr-429	1025	40	,	,	PUNCT
ftr-429	1025	41	31	31	NUM
ftr-429	1025	42	f.	f.	PROPN
ftr-429	1025	43	3d	3d	PROPN
ftr-429	1025	44	1135	1135	NUM
ftr-429	1025	45	(	(	PUNCT
ftr-429	1025	46	fed	fed	PROPN
ftr-429	1025	47	cir	cir	PROPN
ftr-429	1025	48	.	.	PROPN
ftr-429	1025	49	1994	1994	NUM
ftr-429	1025	50	)	)	PUNCT
ftr-429	1025	51	.	.	PUNCT
ftr-429	1026	1	section	section	NOUN
ftr-429	1026	2	1141(a	1141(a	NUM
ftr-429	1026	3	)	)	PUNCT
ftr-429	1026	4	of	of	ADP
ftr-429	1026	5	the	the	DET
ftr-429	1026	6	bankruptcy	bankruptcy	NOUN
ftr-429	1026	7	code	code	NOUN
ftr-429	1026	8	provides	provide	VERB
ftr-429	1026	9	that	that	SCONJ
ftr-429	1026	10	the	the	DET
ftr-429	1026	11	terms	term	NOUN
ftr-429	1026	12	of	of	ADP
ftr-429	1026	13	a	a	DET
ftr-429	1026	14	confirmed	confirm	VERB
ftr-429	1026	15	plan	plan	NOUN
ftr-429	1026	16	of	of	ADP
ftr-429	1026	17	reorganization	reorganization	NOUN
ftr-429	1026	18	bind	bind	VERB
ftr-429	1026	19	creditors	creditor	NOUN
ftr-429	1026	20	.	.	PUNCT
ftr-429	1027	1	this	this	PRON
ftr-429	1027	2	is	be	AUX
ftr-429	1027	3	true	true	ADJ
ftr-429	1027	4	whether	whether	SCONJ
ftr-429	1027	5	or	or	CCONJ
ftr-429	1027	6	not	not	PART
ftr-429	1027	7	the	the	DET
ftr-429	1027	8	debtor	debtor	NOUN
ftr-429	1027	9	receives	receive	VERB
ftr-429	1027	10	a	a	DET
ftr-429	1027	11	discharge	discharge	NOUN
ftr-429	1027	12	under	under	ADP
ftr-429	1027	13	§	§	PROPN
ftr-429	1027	14	1141(d)(1)(a	1141(d)(1)(a	NUM
ftr-429	1027	15	)	)	PUNCT
ftr-429	1027	16	of	of	ADP
ftr-429	1027	17	the	the	DET
ftr-429	1027	18	bankruptcy	bankruptcy	NOUN
ftr-429	1027	19	code	code	PROPN
ftr-429	1027	20	.	.	PUNCT
ftr-429	1028	1	thus	thus	ADV
ftr-429	1028	2	,	,	PUNCT
ftr-429	1028	3	if	if	SCONJ
ftr-429	1028	4	the	the	DET
ftr-429	1028	5	confirmed	confirm	VERB
ftr-429	1028	6	plan	plan	NOUN
ftr-429	1028	7	transfers	transfer	VERB
ftr-429	1028	8	the	the	DET
ftr-429	1028	9	liability	liability	NOUN
ftr-429	1028	10	to	to	ADP
ftr-429	1028	11	a	a	DET
ftr-429	1028	12	trust	trust	NOUN
ftr-429	1028	13	,	,	PUNCT
ftr-429	1028	14	and	and	CCONJ
ftr-429	1028	15	the	the	DET
ftr-429	1028	16	debtor	debtor	NOUN
ftr-429	1028	17	retains	retain	VERB
ftr-429	1028	18	no	no	DET
ftr-429	1028	19	reversionary	reversionary	ADJ
ftr-429	1028	20	interest	interest	NOUN
ftr-429	1028	21	in	in	ADP
ftr-429	1028	22	the	the	DET
ftr-429	1028	23	trust	trust	NOUN
ftr-429	1028	24	,	,	PUNCT
ftr-429	1028	25	the	the	DET
ftr-429	1028	26	payments	payment	NOUN
ftr-429	1028	27	from	from	ADP
ftr-429	1028	28	the	the	DET
ftr-429	1028	29	trust	trust	NOUN
ftr-429	1028	30	will	will	AUX
ftr-429	1028	31	not	not	PART
ftr-429	1028	32	be	be	AUX
ftr-429	1028	33	used	use	VERB
ftr-429	1028	34	to	to	PART
ftr-429	1028	35	discharge	discharge	VERB
ftr-429	1028	36	the	the	DET
ftr-429	1028	37	debtor	debtor	NOUN
ftr-429	1028	38	's	's	PART
ftr-429	1028	39	liability	liability	NOUN
ftr-429	1028	40	to	to	ADP
ftr-429	1028	41	the	the	DET
ftr-429	1028	42	creditor	creditor	NOUN
ftr-429	1028	43	because	because	SCONJ
ftr-429	1028	44	that	that	DET
ftr-429	1028	45	personal	personal	ADJ
ftr-429	1028	46	liability	liability	NOUN
ftr-429	1028	47	was	be	AUX
ftr-429	1028	48	already	already	ADV
ftr-429	1028	49	substituted	substitute	VERB
ftr-429	1028	50	for	for	ADP
ftr-429	1028	51	the	the	DET
ftr-429	1028	52	in	in	NOUN
ftr-429	1028	53	rem	rem	PUNCT
ftr-429	1028	54	liability	liability	NOUN
ftr-429	1028	55	of	of	ADP
ftr-429	1028	56	the	the	DET
ftr-429	1028	57	trust	trust	NOUN
ftr-429	1028	58	.	.	PUNCT
ftr-429	1029	1	174	174	NUM
ftr-429	1029	2	.	.	PUNCT
ftr-429	1029	3	regs	regs	PROPN
ftr-429	1029	4	.	.	PUNCT
ftr-429	1030	1	§	§	PROPN
ftr-429	1030	2	1.677(a)-1(d	1.677(a)-1(d	NUM
ftr-429	1030	3	)	)	PUNCT
ftr-429	1030	4	.	.	PUNCT
ftr-429	1031	1	20011	20011	NUM
ftr-429	1031	2	provide	provide	VERB
ftr-429	1031	3	that	that	SCONJ
ftr-429	1031	4	the	the	DET
ftr-429	1031	5	distribution	distribution	NOUN
ftr-429	1031	6	to	to	ADP
ftr-429	1031	7	the	the	DET
ftr-429	1031	8	grantor	grantor	NOUN
ftr-429	1031	9	may	may	AUX
ftr-429	1031	10	be	be	AUX
ftr-429	1031	11	actual	actual	ADJ
ftr-429	1031	12	or	or	CCONJ
ftr-429	1031	13	constructive	constructive	ADJ
ftr-429	1031	14	.	.	PUNCT
ftr-429	1032	1	175	175	NUM
ftr-429	1033	1	if	if	SCONJ
ftr-429	1033	2	the	the	DET
ftr-429	1033	3	income	income	NOUN
ftr-429	1033	4	of	of	ADP
ftr-429	1033	5	the	the	DET
ftr-429	1033	6	trust	trust	NOUN
ftr-429	1033	7	can	can	AUX
ftr-429	1033	8	be	be	AUX
ftr-429	1033	9	used	use	VERB
ftr-429	1033	10	without	without	ADP
ftr-429	1033	11	the	the	DET
ftr-429	1033	12	consent	consent	NOUN
ftr-429	1033	13	of	of	ADP
ftr-429	1033	14	an	an	DET
ftr-429	1033	15	adverse	adverse	ADJ
ftr-429	1033	16	party	party	NOUN
ftr-429	1033	17	to	to	PART
ftr-429	1033	18	satisfy	satisfy	VERB
ftr-429	1033	19	a	a	DET
ftr-429	1033	20	liability	liability	NOUN
ftr-429	1033	21	of	of	ADP
ftr-429	1033	22	the	the	DET
ftr-429	1033	23	grantor	grantor	NOUN
ftr-429	1033	24	,	,	PUNCT
ftr-429	1033	25	then	then	ADV
ftr-429	1033	26	the	the	DET
ftr-429	1033	27	grantor	grantor	NOUN
ftr-429	1033	28	is	be	AUX
ftr-429	1033	29	treated	treat	VERB
ftr-429	1033	30	as	as	ADP
ftr-429	1033	31	in	in	ADP
ftr-429	1033	32	constructive	constructive	ADJ
ftr-429	1033	33	receipt	receipt	NOUN
ftr-429	1033	34	of	of	ADP
ftr-429	1033	35	the	the	DET
ftr-429	1033	36	income	income	NOUN
ftr-429	1033	37	,	,	PUNCT
ftr-429	1033	38	and	and	CCONJ
ftr-429	1033	39	will	will	AUX
ftr-429	1033	40	be	be	AUX
ftr-429	1033	41	treated	treat	VERB
ftr-429	1033	42	as	as	ADP
ftr-429	1033	43	the	the	DET
ftr-429	1033	44	owner	owner	NOUN
ftr-429	1033	45	of	of	ADP
ftr-429	1033	46	the	the	DET
ftr-429	1033	47	trust	trust	NOUN
ftr-429	1033	48	.	.	PUNCT
ftr-429	1034	1	'76	'76	NUM
ftr-429	1034	2	a.	a.	NOUN
ftr-429	1034	3	when	when	SCONJ
ftr-429	1034	4	payments	payment	NOUN
ftr-429	1034	5	to	to	ADP
ftr-429	1034	6	a	a	DET
ftr-429	1034	7	trust	trust	NOUN
ftr-429	1034	8	are	be	AUX
ftr-429	1034	9	deductible	deductible	ADJ
ftr-429	1034	10	as	as	ADP
ftr-429	1034	11	ordinary	ordinary	ADJ
ftr-429	1034	12	business	business	NOUN
ftr-429	1034	13	expenses	expense	NOUN
ftr-429	1034	14	in	in	ADP
ftr-429	1034	15	a	a	DET
ftr-429	1034	16	series	series	NOUN
ftr-429	1034	17	of	of	ADP
ftr-429	1034	18	administrative	administrative	ADJ
ftr-429	1034	19	rulings	ruling	NOUN
ftr-429	1034	20	,	,	PUNCT
ftr-429	1034	21	the	the	DET
ftr-429	1034	22	service	service	NOUN
ftr-429	1034	23	has	have	AUX
ftr-429	1034	24	applied	apply	VERB
ftr-429	1034	25	these	these	DET
ftr-429	1034	26	grantor	grantor	NOUN
ftr-429	1034	27	trust	trust	NOUN
ftr-429	1034	28	principals	principal	NOUN
ftr-429	1034	29	to	to	PART
ftr-429	1034	30	determine	determine	VERB
ftr-429	1034	31	whether	whether	SCONJ
ftr-429	1034	32	payments	payment	NOUN
ftr-429	1034	33	made	make	VERB
ftr-429	1034	34	to	to	ADP
ftr-429	1034	35	a	a	DET
ftr-429	1034	36	fund	fund	NOUN
ftr-429	1034	37	for	for	ADP
ftr-429	1034	38	the	the	DET
ftr-429	1034	39	benefit	benefit	NOUN
ftr-429	1034	40	of	of	ADP
ftr-429	1034	41	third	third	ADJ
ftr-429	1034	42	party	party	NOUN
ftr-429	1034	43	claimants	claimant	NOUN
ftr-429	1034	44	are	be	AUX
ftr-429	1034	45	deductible	deductible	ADJ
ftr-429	1034	46	.	.	PUNCT
ftr-429	1035	1	in	in	ADP
ftr-429	1035	2	revenue	revenue	NOUN
ftr-429	1035	3	ruling	rule	VERB
ftr-429	1035	4	85	85	NUM
ftr-429	1035	5	-	-	SYM
ftr-429	1035	6	158,'77	158,'77	NUM
ftr-429	1035	7	the	the	DET
ftr-429	1035	8	service	service	NOUN
ftr-429	1035	9	held	hold	VERB
ftr-429	1035	10	that	that	SCONJ
ftr-429	1035	11	a	a	DET
ftr-429	1035	12	trust	trust	NOUN
ftr-429	1035	13	created	create	VERB
ftr-429	1035	14	by	by	ADP
ftr-429	1035	15	a	a	DET
ftr-429	1035	16	commodities	commodity	NOUN
ftr-429	1035	17	futures	future	NOUN
ftr-429	1035	18	exchange	exchange	NOUN
ftr-429	1035	19	clearing	clearing	NOUN
ftr-429	1035	20	house	house	NOUN
ftr-429	1035	21	,	,	PUNCT
ftr-429	1035	22	the	the	DET
ftr-429	1035	23	principal	principal	NOUN
ftr-429	1035	24	and	and	CCONJ
ftr-429	1035	25	interest	interest	NOUN
ftr-429	1035	26	of	of	ADP
ftr-429	1035	27	which	which	PRON
ftr-429	1035	28	was	be	AUX
ftr-429	1035	29	used	use	VERB
ftr-429	1035	30	as	as	ADP
ftr-429	1035	31	security	security	NOUN
ftr-429	1035	32	for	for	ADP
ftr-429	1035	33	the	the	DET
ftr-429	1035	34	exchange	exchange	NOUN
ftr-429	1035	35	's	's	PART
ftr-429	1035	36	indemnity	indemnity	NOUN
ftr-429	1035	37	obligations	obligation	NOUN
ftr-429	1035	38	on	on	ADP
ftr-429	1035	39	futures	future	NOUN
ftr-429	1035	40	contracts	contract	NOUN
ftr-429	1035	41	,	,	PUNCT
ftr-429	1035	42	was	be	AUX
ftr-429	1035	43	a	a	DET
ftr-429	1035	44	grantor	grantor	NOUN
ftr-429	1035	45	trust	trust	NOUN
ftr-429	1035	46	because	because	SCONJ
ftr-429	1035	47	the	the	DET
ftr-429	1035	48	payments	payment	NOUN
ftr-429	1035	49	from	from	ADP
ftr-429	1035	50	the	the	DET
ftr-429	1035	51	fund	fund	NOUN
ftr-429	1035	52	would	would	AUX
ftr-429	1035	53	discharge	discharge	VERB
ftr-429	1035	54	the	the	DET
ftr-429	1035	55	exchange	exchange	NOUN
ftr-429	1035	56	's	's	PART
ftr-429	1035	57	indemnity	indemnity	NOUN
ftr-429	1035	58	obligations	obligation	NOUN
ftr-429	1035	59	.	.	PUNCT
ftr-429	1036	1	thus	thus	ADV
ftr-429	1036	2	payments	payment	NOUN
ftr-429	1036	3	by	by	ADP
ftr-429	1036	4	the	the	DET
ftr-429	1036	5	exchange	exchange	NOUN
ftr-429	1036	6	to	to	ADP
ftr-429	1036	7	the	the	DET
ftr-429	1036	8	trust	trust	NOUN
ftr-429	1036	9	were	be	AUX
ftr-429	1036	10	not	not	PART
ftr-429	1036	11	deductible	deductible	ADJ
ftr-429	1036	12	.	.	PUNCT
ftr-429	1037	1	on	on	ADP
ftr-429	1037	2	the	the	DET
ftr-429	1037	3	other	other	ADJ
ftr-429	1037	4	hand	hand	NOUN
ftr-429	1037	5	,	,	PUNCT
ftr-429	1037	6	in	in	ADP
ftr-429	1037	7	a	a	DET
ftr-429	1037	8	series	series	NOUN
ftr-429	1037	9	of	of	ADP
ftr-429	1037	10	private	private	ADJ
ftr-429	1037	11	letter	letter	NOUN
ftr-429	1037	12	rulings	ruling	NOUN
ftr-429	1037	13	arising	arise	VERB
ftr-429	1037	14	out	out	ADP
ftr-429	1037	15	of	of	ADP
ftr-429	1037	16	trusts	trust	NOUN
ftr-429	1037	17	set	set	VERB
ftr-429	1037	18	up	up	ADP
ftr-429	1037	19	by	by	ADP
ftr-429	1037	20	stock	stock	NOUN
ftr-429	1037	21	and	and	CCONJ
ftr-429	1037	22	commodity	commodity	NOUN
ftr-429	1037	23	exchanges	exchange	NOUN
ftr-429	1037	24	to	to	PART
ftr-429	1037	25	provide	provide	VERB
ftr-429	1037	26	financial	financial	ADJ
ftr-429	1037	27	assistance	assistance	NOUN
ftr-429	1037	28	to	to	ADP
ftr-429	1037	29	customers	customer	NOUN
ftr-429	1037	30	who	who	PRON
ftr-429	1037	31	incurred	incur	VERB
ftr-429	1037	32	losses	loss	NOUN
ftr-429	1037	33	as	as	ADP
ftr-429	1037	34	a	a	DET
ftr-429	1037	35	result	result	NOUN
ftr-429	1037	36	of	of	ADP
ftr-429	1037	37	insolvent	insolvent	ADJ
ftr-429	1037	38	exchange	exchange	NOUN
ftr-429	1037	39	members	member	NOUN
ftr-429	1037	40	,	,	PUNCT
ftr-429	1037	41	the	the	DET
ftr-429	1037	42	service	service	NOUN
ftr-429	1037	43	allowed	allow	VERB
ftr-429	1037	44	the	the	DET
ftr-429	1037	45	exchanges	exchange	NOUN
ftr-429	1037	46	to	to	PART
ftr-429	1037	47	deduct	deduct	VERB
ftr-429	1037	48	payments	payment	NOUN
ftr-429	1037	49	to	to	ADP
ftr-429	1037	50	the	the	DET
ftr-429	1037	51	fund	fund	NOUN
ftr-429	1037	52	where	where	SCONJ
ftr-429	1037	53	the	the	DET
ftr-429	1037	54	exchanges	exchange	NOUN
ftr-429	1037	55	that	that	PRON
ftr-429	1037	56	created	create	VERB
ftr-429	1037	57	the	the	DET
ftr-429	1037	58	funds	fund	NOUN
ftr-429	1037	59	were	be	AUX
ftr-429	1037	60	not	not	PART
ftr-429	1037	61	legally	legally	ADV
ftr-429	1037	62	liable	liable	ADJ
ftr-429	1037	63	for	for	SCONJ
ftr-429	1037	64	the	the	DET
ftr-429	1037	65	customer	customer	NOUN
ftr-429	1037	66	claims	claim	VERB
ftr-429	1037	67	.	.	PUNCT
ftr-429	1038	1	78	78	NUM
ftr-429	1038	2	the	the	DET
ftr-429	1038	3	funds	fund	NOUN
ftr-429	1038	4	were	be	AUX
ftr-429	1038	5	established	establish	VERB
ftr-429	1038	6	to	to	PART
ftr-429	1038	7	increase	increase	VERB
ftr-429	1038	8	investor	investor	NOUN
ftr-429	1038	9	confidence	confidence	NOUN
ftr-429	1038	10	,	,	PUNCT
ftr-429	1038	11	not	not	PART
ftr-429	1038	12	to	to	PART
ftr-429	1038	13	satisfy	satisfy	VERB
ftr-429	1038	14	the	the	DET
ftr-429	1038	15	exchange	exchange	NOUN
ftr-429	1038	16	's	's	PART
ftr-429	1038	17	own	own	ADJ
ftr-429	1038	18	liability	liability	NOUN
ftr-429	1038	19	.	.	PUNCT
ftr-429	1039	1	the	the	DET
ftr-429	1039	2	payment	payment	NOUN
ftr-429	1039	3	by	by	ADP
ftr-429	1039	4	the	the	DET
ftr-429	1039	5	funds	fund	NOUN
ftr-429	1039	6	would	would	AUX
ftr-429	1039	7	not	not	PART
ftr-429	1039	8	discharge	discharge	VERB
ftr-429	1039	9	the	the	DET
ftr-429	1039	10	exchange	exchange	NOUN
ftr-429	1039	11	's	's	PART
ftr-429	1039	12	liability	liability	NOUN
ftr-429	1039	13	because	because	SCONJ
ftr-429	1039	14	the	the	DET
ftr-429	1039	15	exchange	exchange	NOUN
ftr-429	1039	16	had	have	VERB
ftr-429	1039	17	no	no	DET
ftr-429	1039	18	liability	liability	NOUN
ftr-429	1039	19	to	to	PART
ftr-429	1039	20	begin	begin	VERB
ftr-429	1039	21	with	with	ADP
ftr-429	1039	22	.	.	PUNCT
ftr-429	1040	1	therefore	therefore	ADV
ftr-429	1040	2	,	,	PUNCT
ftr-429	1040	3	the	the	DET
ftr-429	1040	4	payments	payment	NOUN
ftr-429	1040	5	to	to	ADP
ftr-429	1040	6	the	the	DET
ftr-429	1040	7	fund	fund	NOUN
ftr-429	1040	8	were	be	AUX
ftr-429	1040	9	deductible	deductible	ADJ
ftr-429	1040	10	because	because	SCONJ
ftr-429	1040	11	the	the	DET
ftr-429	1040	12	trusts	trust	NOUN
ftr-429	1040	13	were	be	AUX
ftr-429	1040	14	not	not	PART
ftr-429	1040	15	"	"	PUNCT
ftr-429	1040	16	grantor	grantor	NOUN
ftr-429	1040	17	trusts	trust	NOUN
ftr-429	1040	18	.	.	PUNCT
ftr-429	1040	19	"	"	PUNCT
ftr-429	1041	1	the	the	DET
ftr-429	1041	2	court	court	NOUN
ftr-429	1041	3	in	in	ADP
ftr-429	1041	4	johnson	johnson	PROPN
ftr-429	1041	5	v.	v.	PROPN
ftr-429	1041	6	commissioner179	commissioner179	PROPN
ftr-429	1041	7	used	use	VERB
ftr-429	1041	8	the	the	DET
ftr-429	1041	9	grantor	grantor	NOUN
ftr-429	1041	10	trust	trust	NOUN
ftr-429	1041	11	rules	rule	NOUN
ftr-429	1041	12	to	to	PART
ftr-429	1041	13	reject	reject	VERB
ftr-429	1041	14	an	an	DET
ftr-429	1041	15	automobile	automobile	NOUN
ftr-429	1041	16	dealer	dealer	NOUN
ftr-429	1041	17	's	's	PART
ftr-429	1041	18	attempt	attempt	NOUN
ftr-429	1041	19	to	to	PART
ftr-429	1041	20	exclude	exclude	VERB
ftr-429	1041	21	from	from	ADP
ftr-429	1041	22	income	income	NOUN
ftr-429	1041	23	a	a	DET
ftr-429	1041	24	portion	portion	NOUN
ftr-429	1041	25	of	of	ADP
ftr-429	1041	26	the	the	DET
ftr-429	1041	27	proceeds	proceed	NOUN
ftr-429	1041	28	received	receive	VERB
ftr-429	1041	29	from	from	ADP
ftr-429	1041	30	the	the	DET
ftr-429	1041	31	sale	sale	NOUN
ftr-429	1041	32	of	of	ADP
ftr-429	1041	33	a	a	DET
ftr-429	1041	34	vehicle	vehicle	NOUN
ftr-429	1041	35	service	service	NOUN
ftr-429	1041	36	contract	contract	NOUN
ftr-429	1041	37	which	which	PRON
ftr-429	1041	38	were	be	AUX
ftr-429	1041	39	transferred	transfer	VERB
ftr-429	1041	40	to	to	ADP
ftr-429	1041	41	a	a	DET
ftr-429	1041	42	fund	fund	NOUN
ftr-429	1041	43	to	to	PART
ftr-429	1041	44	secure	secure	VERB
ftr-429	1041	45	the	the	DET
ftr-429	1041	46	dealer	dealer	NOUN
ftr-429	1041	47	's	's	PART
ftr-429	1041	48	future	future	ADJ
ftr-429	1041	49	obligations	obligation	NOUN
ftr-429	1041	50	under	under	ADP
ftr-429	1041	51	the	the	DET
ftr-429	1041	52	service	service	NOUN
ftr-429	1041	53	contract	contract	NOUN
ftr-429	1041	54	.	.	PUNCT
ftr-429	1042	1	finding	find	VERB
ftr-429	1042	2	the	the	DET
ftr-429	1042	3	fund	fund	NOUN
ftr-429	1042	4	to	to	PART
ftr-429	1042	5	be	be	AUX
ftr-429	1042	6	a	a	DET
ftr-429	1042	7	grantor	grantor	NOUN
ftr-429	1042	8	trust	trust	NOUN
ftr-429	1042	9	because	because	SCONJ
ftr-429	1042	10	payments	payment	NOUN
ftr-429	1042	11	from	from	ADP
ftr-429	1042	12	the	the	DET
ftr-429	1042	13	fund	fund	NOUN
ftr-429	1042	14	would	would	AUX
ftr-429	1042	15	reduce	reduce	VERB
ftr-429	1042	16	the	the	DET
ftr-429	1042	17	dealer	dealer	NOUN
ftr-429	1042	18	's	's	PART
ftr-429	1042	19	liability	liability	NOUN
ftr-429	1042	20	and	and	CCONJ
ftr-429	1042	21	because	because	SCONJ
ftr-429	1042	22	the	the	DET
ftr-429	1042	23	dealer	dealer	NOUN
ftr-429	1042	24	held	hold	VERB
ftr-429	1042	25	a	a	DET
ftr-429	1042	26	reversion	reversion	NOUN
ftr-429	1042	27	,	,	PUNCT
ftr-429	1042	28	the	the	DET
ftr-429	1042	29	court	court	NOUN
ftr-429	1042	30	denied	deny	VERB
ftr-429	1042	31	the	the	DET
ftr-429	1042	32	exclusion	exclusion	NOUN
ftr-429	1042	33	for	for	ADP
ftr-429	1042	34	the	the	DET
ftr-429	1042	35	portion	portion	NOUN
ftr-429	1042	36	of	of	ADP
ftr-429	1042	37	the	the	DET
ftr-429	1042	38	purchase	purchase	NOUN
ftr-429	1042	39	price	price	NOUN
ftr-429	1042	40	transferred	transfer	VERB
ftr-429	1042	41	to	to	ADP
ftr-429	1042	42	the	the	DET
ftr-429	1042	43	grantor	grantor	NOUN
ftr-429	1042	44	trust	trust	NOUN
ftr-429	1042	45	,	,	PUNCT
ftr-429	1042	46	and	and	CCONJ
ftr-429	1042	47	also	also	ADV
ftr-429	1042	48	held	hold	VERB
ftr-429	1042	49	that	that	SCONJ
ftr-429	1042	50	the	the	DET
ftr-429	1042	51	income	income	NOUN
ftr-429	1042	52	from	from	ADP
ftr-429	1042	53	the	the	DET
ftr-429	1042	54	trust	trust	NOUN
ftr-429	1042	55	was	be	AUX
ftr-429	1042	56	taxable	taxable	ADJ
ftr-429	1042	57	to	to	ADP
ftr-429	1042	58	the	the	DET
ftr-429	1042	59	dealer	dealer	NOUN
ftr-429	1042	60	.	.	PUNCT
ftr-429	1043	1	175	175	NUM
ftr-429	1043	2	.	.	PUNCT
ftr-429	1043	3	regs	regs	PROPN
ftr-429	1043	4	.	.	PUNCT
ftr-429	1044	1	§	§	PROPN
ftr-429	1044	2	1.677(a)-1(c	1.677(a)-1(c	NUM
ftr-429	1044	3	)	)	PUNCT
ftr-429	1044	4	.	.	PUNCT
ftr-429	1045	1	176	176	NUM
ftr-429	1045	2	.	.	PUNCT
ftr-429	1045	3	regs	regs	PROPN
ftr-429	1045	4	.	.	PUNCT
ftr-429	1046	1	§	§	PROPN
ftr-429	1046	2	1.677(a)-l(d	1.677(a)-l(d	NUM
ftr-429	1046	3	)	)	PUNCT
ftr-429	1046	4	.	.	PUNCT
ftr-429	1047	1	177	177	NUM
ftr-429	1047	2	.	.	PUNCT
ftr-429	1047	3	1985	1985	NUM
ftr-429	1047	4	-	-	SYM
ftr-429	1047	5	2	2	NUM
ftr-429	1047	6	c.b	c.b	PROPN
ftr-429	1047	7	.	.	PROPN
ftr-429	1047	8	175	175	NUM
ftr-429	1047	9	(	(	PUNCT
ftr-429	1047	10	1985	1985	NUM
ftr-429	1047	11	)	)	PUNCT
ftr-429	1047	12	.	.	PUNCT
ftr-429	1048	1	178	178	NUM
ftr-429	1048	2	.	.	PUNCT
ftr-429	1049	1	priv	priv	NOUN
ftr-429	1049	2	.	.	PUNCT
ftr-429	1050	1	ltr	ltr	PROPN
ftr-429	1050	2	.	.	PUNCT
ftr-429	1051	1	rul	rul	PROPN
ftr-429	1051	2	.	.	PUNCT
ftr-429	1052	1	no	no	INTJ
ftr-429	1052	2	.	.	NOUN
ftr-429	1053	1	6407145030a	6407145030a	NUM
ftr-429	1053	2	,	,	PUNCT
ftr-429	1053	3	priv	priv	NOUN
ftr-429	1053	4	.	.	PUNCT
ftr-429	1054	1	ltr	ltr	PROPN
ftr-429	1054	2	.	.	PUNCT
ftr-429	1055	1	rul	rul	PROPN
ftr-429	1055	2	.	.	PUNCT
ftr-429	1056	1	no	no	INTJ
ftr-429	1056	2	.	.	PUNCT
ftr-429	1057	1	6707186030a	6707186030a	NOUN
ftr-429	1057	2	,	,	PUNCT
ftr-429	1057	3	priv	priv	NOUN
ftr-429	1057	4	.	.	PUNCT
ftr-429	1058	1	ltr	ltr	PROPN
ftr-429	1058	2	.	.	PUNCT
ftr-429	1059	1	rul	rul	PROPN
ftr-429	1059	2	.	.	PUNCT
ftr-429	1060	1	no	no	INTJ
ftr-429	1060	2	.	.	NOUN
ftr-429	1061	1	6905071230a	6905071230a	NUM
ftr-429	1061	2	,	,	PUNCT
ftr-429	1061	3	priv	priv	NOUN
ftr-429	1061	4	.	.	PUNCT
ftr-429	1062	1	ltr	ltr	PROPN
ftr-429	1062	2	.	.	PUNCT
ftr-429	1063	1	rul	rul	PROPN
ftr-429	1063	2	.	.	PUNCT
ftr-429	1064	1	no	no	INTJ
ftr-429	1064	2	.	.	PUNCT
ftr-429	1065	1	7012291000a	7012291000a	NUM
ftr-429	1065	2	and	and	CCONJ
ftr-429	1065	3	1994	1994	NUM
ftr-429	1065	4	f.s.a	f.s.a	ADJ
ftr-429	1065	5	.	.	PROPN
ftr-429	1065	6	lexis	lexis	NOUN
ftr-429	1065	7	41	41	NUM
ftr-429	1065	8	.	.	PUNCT
ftr-429	1066	1	179	179	NUM
ftr-429	1066	2	.	.	X
ftr-429	1066	3	108	108	NUM
ftr-429	1066	4	t.c	t.c	PROPN
ftr-429	1066	5	.	.	PROPN
ftr-429	1066	6	448	448	NUM
ftr-429	1066	7	(	(	PUNCT
ftr-429	1066	8	1997	1997	NUM
ftr-429	1066	9	)	)	PUNCT
ftr-429	1066	10	,	,	PUNCT
ftr-429	1066	11	aff'd	aff'd	VERB
ftr-429	1066	12	in	in	ADP
ftr-429	1066	13	part	part	NOUN
ftr-429	1066	14	rev'd	rev'd	VERB
ftr-429	1066	15	in	in	ADP
ftr-429	1066	16	part	part	NOUN
ftr-429	1066	17	,	,	PUNCT
ftr-429	1066	18	184	184	NUM
ftr-429	1066	19	f.3d	f.3d	NUM
ftr-429	1066	20	786	786	NUM
ftr-429	1066	21	(	(	PUNCT
ftr-429	1066	22	8th	8th	ADJ
ftr-429	1066	23	cir	cir	NOUN
ftr-429	1066	24	.	.	PUNCT
ftr-429	1066	25	1999	1999	NUM
ftr-429	1066	26	)	)	PUNCT
ftr-429	1066	27	.	.	PUNCT
ftr-429	1067	1	floida	floida	PROPN
ftr-429	1067	2	tax	tax	NOUN
ftr-429	1067	3	review	review	NOUN
ftr-429	1068	1	[	[	X
ftr-429	1068	2	vol	vol	NOUN
ftr-429	1068	3	.	.	PUNCT
ftr-429	1068	4	5:3	5:3	NUM
ftr-429	1068	5	avoiding	avoid	VERB
ftr-429	1068	6	phantom	phantom	ADJ
ftr-429	1068	7	income	income	NOUN
ftr-429	1068	8	in	in	ADP
ftr-429	1068	9	banknptcy	banknptcy	NOUN
ftr-429	1068	10	likewise	likewise	ADV
ftr-429	1068	11	,	,	PUNCT
ftr-429	1068	12	in	in	ADP
ftr-429	1068	13	anesthesia	anesthesia	PROPN
ftr-429	1068	14	service	service	PROPN
ftr-429	1068	15	medical	medical	ADJ
ftr-429	1068	16	group	group	PROPN
ftr-429	1068	17	,	,	PUNCT
ftr-429	1068	18	inc	inc	PROPN
ftr-429	1068	19	.	.	PROPN
ftr-429	1069	1	v.	v.	PROPN
ftr-429	1069	2	commissioner,180	commissioner,180	PROPN
ftr-429	1070	1	the	the	DET
ftr-429	1070	2	court	court	NOUN
ftr-429	1070	3	held	hold	VERB
ftr-429	1070	4	that	that	SCONJ
ftr-429	1070	5	a	a	DET
ftr-429	1070	6	medical	medical	ADJ
ftr-429	1070	7	group	group	NOUN
ftr-429	1070	8	could	could	AUX
ftr-429	1070	9	not	not	PART
ftr-429	1070	10	deduct	deduct	VERB
ftr-429	1070	11	payments	payment	NOUN
ftr-429	1070	12	to	to	ADP
ftr-429	1070	13	a	a	DET
ftr-429	1070	14	trust	trust	NOUN
ftr-429	1070	15	for	for	ADP
ftr-429	1070	16	the	the	DET
ftr-429	1070	17	benefit	benefit	NOUN
ftr-429	1070	18	of	of	ADP
ftr-429	1070	19	potential	potential	ADJ
ftr-429	1070	20	future	future	ADJ
ftr-429	1070	21	malpractice	malpractice	NOUN
ftr-429	1070	22	claimants	claimant	NOUN
ftr-429	1070	23	.	.	PUNCT
ftr-429	1071	1	the	the	DET
ftr-429	1071	2	trust	trust	NOUN
ftr-429	1071	3	was	be	AUX
ftr-429	1071	4	created	create	VERB
ftr-429	1071	5	in	in	ADP
ftr-429	1071	6	lieu	lieu	NOUN
ftr-429	1071	7	of	of	ADP
ftr-429	1071	8	medical	medical	ADJ
ftr-429	1071	9	malpractice	malpractice	NOUN
ftr-429	1071	10	insurance	insurance	NOUN
ftr-429	1071	11	,	,	PUNCT
ftr-429	1071	12	and	and	CCONJ
ftr-429	1071	13	provided	provide	VERB
ftr-429	1071	14	that	that	SCONJ
ftr-429	1071	15	the	the	DET
ftr-429	1071	16	funds	fund	NOUN
ftr-429	1071	17	in	in	ADP
ftr-429	1071	18	the	the	DET
ftr-429	1071	19	trust	trust	NOUN
ftr-429	1071	20	could	could	AUX
ftr-429	1071	21	never	never	ADV
ftr-429	1071	22	revert	revert	VERB
ftr-429	1071	23	to	to	ADP
ftr-429	1071	24	the	the	DET
ftr-429	1071	25	medical	medical	ADJ
ftr-429	1071	26	group	group	NOUN
ftr-429	1071	27	any	any	DET
ftr-429	1071	28	funds	fund	NOUN
ftr-429	1071	29	remaining	remain	VERB
ftr-429	1071	30	in	in	ADP
ftr-429	1071	31	the	the	DET
ftr-429	1071	32	trust	trust	NOUN
ftr-429	1071	33	at	at	ADP
ftr-429	1071	34	the	the	DET
ftr-429	1071	35	conclusion	conclusion	NOUN
ftr-429	1071	36	of	of	ADP
ftr-429	1071	37	the	the	DET
ftr-429	1071	38	trust	trust	NOUN
ftr-429	1071	39	would	would	AUX
ftr-429	1071	40	be	be	AUX
ftr-429	1071	41	donated	donate	VERB
ftr-429	1071	42	to	to	ADP
ftr-429	1071	43	charity	charity	NOUN
ftr-429	1071	44	.	.	PUNCT
ftr-429	1072	1	nevertheless	nevertheless	ADV
ftr-429	1072	2	,	,	PUNCT
ftr-429	1072	3	the	the	DET
ftr-429	1072	4	court	court	NOUN
ftr-429	1072	5	held	hold	VERB
ftr-429	1072	6	that	that	SCONJ
ftr-429	1072	7	the	the	DET
ftr-429	1072	8	payments	payment	NOUN
ftr-429	1072	9	to	to	ADP
ftr-429	1072	10	the	the	DET
ftr-429	1072	11	trust	trust	NOUN
ftr-429	1072	12	were	be	AUX
ftr-429	1072	13	not	not	PART
ftr-429	1072	14	deductible	deductible	ADJ
ftr-429	1072	15	because	because	SCONJ
ftr-429	1072	16	any	any	DET
ftr-429	1072	17	distributions	distribution	NOUN
ftr-429	1072	18	by	by	ADP
ftr-429	1072	19	the	the	DET
ftr-429	1072	20	trust	trust	NOUN
ftr-429	1072	21	to	to	PART
ftr-429	1072	22	tort	tort	VERB
ftr-429	1072	23	claimants	claimant	NOUN
ftr-429	1072	24	would	would	AUX
ftr-429	1072	25	be	be	AUX
ftr-429	1072	26	used	use	VERB
ftr-429	1072	27	to	to	PART
ftr-429	1072	28	discharge	discharge	VERB
ftr-429	1072	29	the	the	DET
ftr-429	1072	30	medical	medical	ADJ
ftr-429	1072	31	group	group	NOUN
ftr-429	1072	32	's	's	PART
ftr-429	1072	33	malpractice	malpractice	NOUN
ftr-429	1072	34	liability	liability	NOUN
ftr-429	1072	35	and	and	CCONJ
ftr-429	1072	36	thus	thus	ADV
ftr-429	1072	37	constituted	constitute	VERB
ftr-429	1072	38	a	a	DET
ftr-429	1072	39	grantor	grantor	NOUN
ftr-429	1072	40	retained	retain	VERB
ftr-429	1072	41	interest	interest	NOUN
ftr-429	1072	42	.	.	PUNCT
ftr-429	1073	1	in	in	ADP
ftr-429	1073	2	summary	summary	NOUN
ftr-429	1073	3	,	,	PUNCT
ftr-429	1073	4	if	if	SCONJ
ftr-429	1073	5	the	the	DET
ftr-429	1073	6	grantor	grantor	NOUN
ftr-429	1073	7	remains	remain	VERB
ftr-429	1073	8	liable	liable	ADJ
ftr-429	1073	9	on	on	ADP
ftr-429	1073	10	the	the	DET
ftr-429	1073	11	creditors	creditor	NOUN
ftr-429	1073	12	'	'	PART
ftr-429	1073	13	claims	claim	NOUN
ftr-429	1073	14	after	after	ADP
ftr-429	1073	15	the	the	DET
ftr-429	1073	16	transfer	transfer	NOUN
ftr-429	1073	17	to	to	ADP
ftr-429	1073	18	the	the	DET
ftr-429	1073	19	trust	trust	NOUN
ftr-429	1073	20	,	,	PUNCT
ftr-429	1073	21	the	the	DET
ftr-429	1073	22	trust	trust	NOUN
ftr-429	1073	23	will	will	AUX
ftr-429	1073	24	be	be	AUX
ftr-429	1073	25	treated	treat	VERB
ftr-429	1073	26	as	as	ADP
ftr-429	1073	27	a	a	DET
ftr-429	1073	28	grantor	grantor	NOUN
ftr-429	1073	29	trust	trust	NOUN
ftr-429	1073	30	and	and	CCONJ
ftr-429	1073	31	no	no	DET
ftr-429	1073	32	deduction	deduction	NOUN
ftr-429	1073	33	will	will	AUX
ftr-429	1073	34	be	be	AUX
ftr-429	1073	35	allowed	allow	VERB
ftr-429	1073	36	.	.	PUNCT
ftr-429	1074	1	in	in	ADP
ftr-429	1074	2	order	order	NOUN
ftr-429	1074	3	for	for	SCONJ
ftr-429	1074	4	there	there	PRON
ftr-429	1074	5	to	to	PART
ftr-429	1074	6	be	be	AUX
ftr-429	1074	7	a	a	DET
ftr-429	1074	8	possibility	possibility	NOUN
ftr-429	1074	9	of	of	ADP
ftr-429	1074	10	a	a	DET
ftr-429	1074	11	deduction	deduction	NOUN
ftr-429	1074	12	,	,	PUNCT
ftr-429	1074	13	the	the	DET
ftr-429	1074	14	transfer	transfer	NOUN
ftr-429	1074	15	to	to	ADP
ftr-429	1074	16	the	the	DET
ftr-429	1074	17	trust	trust	NOUN
ftr-429	1074	18	must	must	AUX
ftr-429	1074	19	completely	completely	ADV
ftr-429	1074	20	satisfy	satisfy	VERB
ftr-429	1074	21	the	the	DET
ftr-429	1074	22	grantor	grantor	NOUN
ftr-429	1074	23	's	's	PART
ftr-429	1074	24	obligation	obligation	NOUN
ftr-429	1074	25	to	to	ADP
ftr-429	1074	26	the	the	DET
ftr-429	1074	27	creditor	creditor	NOUN
ftr-429	1074	28	for	for	ADP
ftr-429	1074	29	the	the	DET
ftr-429	1074	30	amount	amount	NOUN
ftr-429	1074	31	of	of	ADP
ftr-429	1074	32	the	the	DET
ftr-429	1074	33	transfer.181	transfer.181	PROPN
ftr-429	1074	34	moreover	moreover	ADV
ftr-429	1074	35	,	,	PUNCT
ftr-429	1074	36	because	because	SCONJ
ftr-429	1074	37	there	there	PRON
ftr-429	1074	38	must	must	AUX
ftr-429	1074	39	be	be	AUX
ftr-429	1074	40	no	no	DET
ftr-429	1074	41	possibility	possibility	NOUN
ftr-429	1074	42	of	of	ADP
ftr-429	1074	43	a	a	DET
ftr-429	1074	44	reversion	reversion	NOUN
ftr-429	1074	45	,	,	PUNCT
ftr-429	1074	46	the	the	DET
ftr-429	1074	47	trust	trust	NOUN
ftr-429	1074	48	could	could	AUX
ftr-429	1074	49	not	not	PART
ftr-429	1074	50	be	be	AUX
ftr-429	1074	51	used	use	VERB
ftr-429	1074	52	for	for	ADP
ftr-429	1074	53	contested	contest	VERB
ftr-429	1074	54	liabilities	liability	NOUN
ftr-429	1074	55	.	.	PUNCT
ftr-429	1075	1	short	short	ADJ
ftr-429	1075	2	of	of	ADP
ftr-429	1075	3	an	an	DET
ftr-429	1075	4	order	order	NOUN
ftr-429	1075	5	transferring	transfer	VERB
ftr-429	1075	6	the	the	DET
ftr-429	1075	7	liability	liability	NOUN
ftr-429	1075	8	for	for	ADP
ftr-429	1075	9	the	the	DET
ftr-429	1075	10	claimants	claimant	NOUN
ftr-429	1075	11	'	'	PART
ftr-429	1075	12	uncontested	uncontested	ADJ
ftr-429	1075	13	claims	claim	NOUN
ftr-429	1075	14	from	from	ADP
ftr-429	1075	15	the	the	DET
ftr-429	1075	16	debtor	debtor	NOUN
ftr-429	1075	17	to	to	ADP
ftr-429	1075	18	the	the	DET
ftr-429	1075	19	fund	fund	NOUN
ftr-429	1075	20	(	(	PUNCT
ftr-429	1075	21	as	as	ADP
ftr-429	1075	22	in	in	ADP
ftr-429	1075	23	maxus	maxus	NOUN
ftr-429	1075	24	energy	energy	NOUN
ftr-429	1075	25	)	)	PUNCT
ftr-429	1075	26	,	,	PUNCT
ftr-429	1075	27	the	the	DET
ftr-429	1075	28	trust	trust	NOUN
ftr-429	1075	29	will	will	AUX
ftr-429	1075	30	likely	likely	ADV
ftr-429	1075	31	be	be	AUX
ftr-429	1075	32	treated	treat	VERB
ftr-429	1075	33	as	as	ADP
ftr-429	1075	34	a	a	DET
ftr-429	1075	35	grantor	grantor	NOUN
ftr-429	1075	36	trust	trust	NOUN
ftr-429	1075	37	and	and	CCONJ
ftr-429	1075	38	any	any	DET
ftr-429	1075	39	deduction	deduction	NOUN
ftr-429	1075	40	disallowed	disallow	VERB
ftr-429	1075	41	.	.	PUNCT
ftr-429	1076	1	at	at	ADP
ftr-429	1076	2	least	least	ADJ
ftr-429	1076	3	in	in	ADP
ftr-429	1076	4	theory	theory	NOUN
ftr-429	1076	5	,	,	PUNCT
ftr-429	1076	6	the	the	DET
ftr-429	1076	7	requirement	requirement	NOUN
ftr-429	1076	8	that	that	SCONJ
ftr-429	1076	9	the	the	DET
ftr-429	1076	10	debtor	debtor	NOUN
ftr-429	1076	11	's	's	PART
ftr-429	1076	12	liability	liability	NOUN
ftr-429	1076	13	be	be	AUX
ftr-429	1076	14	discharged	discharge	VERB
ftr-429	1076	15	upon	upon	SCONJ
ftr-429	1076	16	transfer	transfer	NOUN
ftr-429	1076	17	to	to	ADP
ftr-429	1076	18	the	the	DET
ftr-429	1076	19	fund	fund	NOUN
ftr-429	1076	20	could	could	AUX
ftr-429	1076	21	be	be	AUX
ftr-429	1076	22	addressed	address	VERB
ftr-429	1076	23	using	use	VERB
ftr-429	1076	24	the	the	DET
ftr-429	1076	25	theory	theory	NOUN
ftr-429	1076	26	of	of	ADP
ftr-429	1076	27	the	the	DET
ftr-429	1076	28	maxus	maxus	PROPN
ftr-429	1076	29	energy	energy	NOUN
ftr-429	1076	30	case	case	NOUN
ftr-429	1076	31	to	to	PART
ftr-429	1076	32	create	create	VERB
ftr-429	1076	33	a	a	DET
ftr-429	1076	34	fund	fund	NOUN
ftr-429	1076	35	,	,	PUNCT
ftr-429	1076	36	with	with	ADP
ftr-429	1076	37	bankruptcy	bankruptcy	NOUN
ftr-429	1076	38	court	court	NOUN
ftr-429	1076	39	approval	approval	NOUN
ftr-429	1076	40	,	,	PUNCT
ftr-429	1076	41	for	for	ADP
ftr-429	1076	42	the	the	DET
ftr-429	1076	43	payment	payment	NOUN
ftr-429	1076	44	of	of	ADP
ftr-429	1076	45	trade	trade	NOUN
ftr-429	1076	46	claims	claim	NOUN
ftr-429	1076	47	.	.	PUNCT
ftr-429	1077	1	the	the	DET
ftr-429	1077	2	bankruptcy	bankruptcy	NOUN
ftr-429	1077	3	court	court	NOUN
ftr-429	1077	4	has	have	VERB
ftr-429	1077	5	broad	broad	ADJ
ftr-429	1077	6	equitable	equitable	ADJ
ftr-429	1077	7	power	power	NOUN
ftr-429	1077	8	under	under	ADP
ftr-429	1077	9	section	section	NOUN
ftr-429	1077	10	105	105	NUM
ftr-429	1077	11	of	of	ADP
ftr-429	1077	12	the	the	DET
ftr-429	1077	13	bankruptcy	bankruptcy	NOUN
ftr-429	1077	14	code	code	NOUN
ftr-429	1077	15	to	to	PART
ftr-429	1077	16	issue	issue	VERB
ftr-429	1077	17	orders	order	NOUN
ftr-429	1077	18	necessary	necessary	ADJ
ftr-429	1077	19	or	or	CCONJ
ftr-429	1077	20	appropriate	appropriate	ADJ
ftr-429	1077	21	to	to	PART
ftr-429	1077	22	carry	carry	VERB
ftr-429	1077	23	out	out	ADP
ftr-429	1077	24	the	the	DET
ftr-429	1077	25	bankruptcy	bankruptcy	NOUN
ftr-429	1077	26	laws	law	NOUN
ftr-429	1077	27	.	.	PUNCT
ftr-429	1078	1	however	however	ADV
ftr-429	1078	2	,	,	PUNCT
ftr-429	1078	3	it	it	PRON
ftr-429	1078	4	would	would	AUX
ftr-429	1078	5	be	be	AUX
ftr-429	1078	6	extremely	extremely	ADV
ftr-429	1078	7	difficult	difficult	ADJ
ftr-429	1078	8	to	to	PART
ftr-429	1078	9	convince	convince	VERB
ftr-429	1078	10	a	a	DET
ftr-429	1078	11	bankruptcy	bankruptcy	NOUN
ftr-429	1078	12	judge	judge	NOUN
ftr-429	1078	13	to	to	PART
ftr-429	1078	14	wade	wade	VERB
ftr-429	1078	15	through	through	ADP
ftr-429	1078	16	uncharted	uncharted	ADJ
ftr-429	1078	17	tax	tax	NOUN
ftr-429	1078	18	waters	water	NOUN
ftr-429	1078	19	by	by	ADP
ftr-429	1078	20	authorizing	authorize	VERB
ftr-429	1078	21	such	such	DET
ftr-429	1078	22	a	a	DET
ftr-429	1078	23	trust	trust	NOUN
ftr-429	1078	24	.	.	PUNCT
ftr-429	1079	1	'82	'82	NUM
ftr-429	1079	2	a	a	DET
ftr-429	1079	3	maxus	maxus	NOUN
ftr-429	1079	4	energy	energy	NOUN
ftr-429	1079	5	trust	trust	NOUN
ftr-429	1079	6	requires	require	VERB
ftr-429	1079	7	the	the	DET
ftr-429	1079	8	complete	complete	ADJ
ftr-429	1079	9	transfer	transfer	NOUN
ftr-429	1079	10	180	180	NUM
ftr-429	1079	11	.	.	NOUN
ftr-429	1079	12	85	85	NUM
ftr-429	1079	13	t.c	t.c	PROPN
ftr-429	1079	14	.	.	PROPN
ftr-429	1079	15	1031	1031	NUM
ftr-429	1079	16	(	(	PUNCT
ftr-429	1079	17	1985	1985	NUM
ftr-429	1079	18	)	)	PUNCT
ftr-429	1079	19	.	.	PUNCT
ftr-429	1080	1	181	181	NUM
ftr-429	1080	2	.	.	PUNCT
ftr-429	1081	1	while	while	SCONJ
ftr-429	1081	2	§	§	PROPN
ftr-429	1081	3	677	677	NUM
ftr-429	1081	4	focuses	focus	VERB
ftr-429	1081	5	on	on	ADP
ftr-429	1081	6	the	the	DET
ftr-429	1081	7	potential	potential	NOUN
ftr-429	1081	8	for	for	SCONJ
ftr-429	1081	9	the	the	DET
ftr-429	1081	10	trustor	trustor	NOUN
ftr-429	1081	11	to	to	PART
ftr-429	1081	12	benefit	benefit	VERB
ftr-429	1081	13	from	from	ADP
ftr-429	1081	14	the	the	DET
ftr-429	1081	15	income	income	NOUN
ftr-429	1081	16	of	of	ADP
ftr-429	1081	17	the	the	DET
ftr-429	1081	18	trust	trust	NOUN
ftr-429	1081	19	,	,	PUNCT
ftr-429	1081	20	similar	similar	ADJ
ftr-429	1081	21	rules	rule	NOUN
ftr-429	1081	22	apply	apply	VERB
ftr-429	1081	23	to	to	ADP
ftr-429	1081	24	trust	trust	NOUN
ftr-429	1081	25	corpus	corpus	NOUN
ftr-429	1081	26	.	.	PUNCT
ftr-429	1082	1	see	see	VERB
ftr-429	1082	2	§	§	PROPN
ftr-429	1082	3	673	673	NUM
ftr-429	1082	4	(	(	PUNCT
ftr-429	1082	5	providing	provide	VERB
ftr-429	1082	6	that	that	SCONJ
ftr-429	1082	7	a	a	DET
ftr-429	1082	8	grantor	grantor	NOUN
ftr-429	1082	9	is	be	AUX
ftr-429	1082	10	treated	treat	VERB
ftr-429	1082	11	as	as	ADP
ftr-429	1082	12	the	the	DET
ftr-429	1082	13	owner	owner	NOUN
ftr-429	1082	14	of	of	ADP
ftr-429	1082	15	a	a	DET
ftr-429	1082	16	trust	trust	NOUN
ftr-429	1082	17	if	if	SCONJ
ftr-429	1082	18	there	there	PRON
ftr-429	1082	19	is	be	VERB
ftr-429	1082	20	a	a	DET
ftr-429	1082	21	possibility	possibility	NOUN
ftr-429	1082	22	of	of	ADP
ftr-429	1082	23	reversion	reversion	NOUN
ftr-429	1082	24	)	)	PUNCT
ftr-429	1082	25	;	;	PUNCT
ftr-429	1082	26	§	§	PROPN
ftr-429	1082	27	674	674	NUM
ftr-429	1082	28	(	(	PUNCT
ftr-429	1082	29	providing	provide	VERB
ftr-429	1082	30	that	that	SCONJ
ftr-429	1082	31	a	a	DET
ftr-429	1082	32	grantor	grantor	NOUN
ftr-429	1082	33	is	be	AUX
ftr-429	1082	34	treated	treat	VERB
ftr-429	1082	35	as	as	ADP
ftr-429	1082	36	owner	owner	NOUN
ftr-429	1082	37	of	of	ADP
ftr-429	1082	38	a	a	DET
ftr-429	1082	39	trust	trust	NOUN
ftr-429	1082	40	if	if	SCONJ
ftr-429	1082	41	the	the	DET
ftr-429	1082	42	grantor	grantor	NOUN
ftr-429	1082	43	retains	retain	VERB
ftr-429	1082	44	power	power	NOUN
ftr-429	1082	45	to	to	PART
ftr-429	1082	46	control	control	VERB
ftr-429	1082	47	beneficial	beneficial	ADJ
ftr-429	1082	48	enjoyment	enjoyment	NOUN
ftr-429	1082	49	of	of	ADP
ftr-429	1082	50	income	income	NOUN
ftr-429	1082	51	or	or	CCONJ
ftr-429	1082	52	corpus	corpu	NOUN
ftr-429	1082	53	)	)	PUNCT
ftr-429	1082	54	;	;	PUNCT
ftr-429	1082	55	§	§	PROPN
ftr-429	1082	56	676	676	NUM
ftr-429	1082	57	(	(	PUNCT
ftr-429	1082	58	providing	provide	VERB
ftr-429	1082	59	that	that	SCONJ
ftr-429	1082	60	a	a	DET
ftr-429	1082	61	grantor	grantor	NOUN
ftr-429	1082	62	is	be	AUX
ftr-429	1082	63	treated	treat	VERB
ftr-429	1082	64	as	as	ADP
ftr-429	1082	65	owner	owner	NOUN
ftr-429	1082	66	of	of	ADP
ftr-429	1082	67	a	a	DET
ftr-429	1082	68	trust	trust	NOUN
ftr-429	1082	69	if	if	SCONJ
ftr-429	1082	70	the	the	DET
ftr-429	1082	71	grantor	grantor	NOUN
ftr-429	1082	72	retains	retain	VERB
ftr-429	1082	73	power	power	NOUN
ftr-429	1082	74	to	to	PART
ftr-429	1082	75	revoke	revoke	VERB
ftr-429	1082	76	transfer	transfer	NOUN
ftr-429	1082	77	to	to	ADP
ftr-429	1082	78	trust	trust	NOUN
ftr-429	1082	79	)	)	PUNCT
ftr-429	1082	80	.	.	PUNCT
ftr-429	1083	1	the	the	DET
ftr-429	1083	2	same	same	ADJ
ftr-429	1083	3	constructive	constructive	ADJ
ftr-429	1083	4	receipt	receipt	NOUN
ftr-429	1083	5	rules	rule	NOUN
ftr-429	1083	6	should	should	AUX
ftr-429	1083	7	apply	apply	VERB
ftr-429	1083	8	to	to	ADP
ftr-429	1083	9	corpus	corpus	NOUN
ftr-429	1083	10	as	as	SCONJ
ftr-429	1083	11	apply	apply	VERB
ftr-429	1083	12	to	to	ADP
ftr-429	1083	13	income	income	NOUN
ftr-429	1083	14	.	.	PUNCT
ftr-429	1084	1	therefore	therefore	ADV
ftr-429	1084	2	,	,	PUNCT
ftr-429	1084	3	an	an	DET
ftr-429	1084	4	attempt	attempt	NOUN
ftr-429	1084	5	by	by	ADP
ftr-429	1084	6	a	a	DET
ftr-429	1084	7	debtor	debtor	NOUN
ftr-429	1084	8	to	to	PART
ftr-429	1084	9	take	take	VERB
ftr-429	1084	10	a	a	DET
ftr-429	1084	11	deduction	deduction	NOUN
ftr-429	1084	12	for	for	ADP
ftr-429	1084	13	payments	payment	NOUN
ftr-429	1084	14	to	to	ADP
ftr-429	1084	15	a	a	DET
ftr-429	1084	16	trust	trust	NOUN
ftr-429	1084	17	fashioned	fashion	VERB
ftr-429	1084	18	in	in	ADP
ftr-429	1084	19	such	such	DET
ftr-429	1084	20	a	a	DET
ftr-429	1084	21	way	way	NOUN
ftr-429	1084	22	that	that	PRON
ftr-429	1084	23	the	the	DET
ftr-429	1084	24	corpus	corpus	NOUN
ftr-429	1084	25	would	would	AUX
ftr-429	1084	26	be	be	AUX
ftr-429	1084	27	used	use	VERB
ftr-429	1084	28	to	to	PART
ftr-429	1084	29	satisfy	satisfy	VERB
ftr-429	1084	30	the	the	DET
ftr-429	1084	31	trustor	trustor	NOUN
ftr-429	1084	32	's	's	PART
ftr-429	1084	33	creditor	creditor	NOUN
ftr-429	1084	34	claims	claim	NOUN
ftr-429	1084	35	but	but	CCONJ
ftr-429	1084	36	the	the	DET
ftr-429	1084	37	income	income	NOUN
ftr-429	1084	38	would	would	AUX
ftr-429	1084	39	be	be	AUX
ftr-429	1084	40	paid	pay	VERB
ftr-429	1084	41	to	to	ADP
ftr-429	1084	42	some	some	DET
ftr-429	1084	43	third	third	ADJ
ftr-429	1084	44	party	party	NOUN
ftr-429	1084	45	should	should	AUX
ftr-429	1084	46	be	be	AUX
ftr-429	1084	47	treated	treat	VERB
ftr-429	1084	48	as	as	ADP
ftr-429	1084	49	a	a	DET
ftr-429	1084	50	grantor	grantor	NOUN
ftr-429	1084	51	trust	trust	NOUN
ftr-429	1084	52	,	,	PUNCT
ftr-429	1084	53	because	because	SCONJ
ftr-429	1084	54	the	the	DET
ftr-429	1084	55	corpus	corpus	NOUN
ftr-429	1084	56	is	be	AUX
ftr-429	1084	57	subject	subject	ADJ
ftr-429	1084	58	to	to	ADP
ftr-429	1084	59	reversion	reversion	NOUN
ftr-429	1084	60	or	or	CCONJ
ftr-429	1084	61	revocation	revocation	NOUN
ftr-429	1084	62	.	.	PUNCT
ftr-429	1085	1	182	182	NUM
ftr-429	1085	2	.	.	PUNCT
ftr-429	1086	1	there	there	PRON
ftr-429	1086	2	are	be	VERB
ftr-429	1086	3	no	no	DET
ftr-429	1086	4	reported	report	VERB
ftr-429	1086	5	cases	case	NOUN
ftr-429	1086	6	in	in	ADP
ftr-429	1086	7	which	which	PRON
ftr-429	1086	8	a	a	DET
ftr-429	1086	9	bankruptcy	bankruptcy	NOUN
ftr-429	1086	10	debtor	debtor	NOUN
ftr-429	1086	11	sought	seek	VERB
ftr-429	1086	12	authority	authority	NOUN
ftr-429	1086	13	to	to	PART
ftr-429	1086	14	create	create	VERB
ftr-429	1086	15	and	and	CCONJ
ftr-429	1086	16	fund	fund	VERB
ftr-429	1086	17	a	a	DET
ftr-429	1086	18	trust	trust	NOUN
ftr-429	1086	19	for	for	ADP
ftr-429	1086	20	the	the	DET
ftr-429	1086	21	payment	payment	NOUN
ftr-429	1086	22	of	of	ADP
ftr-429	1086	23	certain	certain	ADJ
ftr-429	1086	24	creditor	creditor	NOUN
ftr-429	1086	25	claims	claim	NOUN
ftr-429	1086	26	after	after	ADP
ftr-429	1086	27	plan	plan	NOUN
ftr-429	1086	28	confirmation	confirmation	NOUN
ftr-429	1086	29	for	for	ADP
ftr-429	1086	30	the	the	DET
ftr-429	1086	31	purpose	purpose	NOUN
ftr-429	1086	32	of	of	ADP
ftr-429	1086	33	avoiding	avoid	VERB
ftr-429	1086	34	phantom	phantom	ADJ
ftr-429	1086	35	income	income	NOUN
ftr-429	1086	36	.	.	PUNCT
ftr-429	1087	1	on	on	ADP
ftr-429	1087	2	the	the	DET
ftr-429	1087	3	other	other	ADJ
ftr-429	1087	4	hand	hand	NOUN
ftr-429	1087	5	,	,	PUNCT
ftr-429	1087	6	bankruptcy	bankruptcy	NOUN
ftr-429	1087	7	courts	court	NOUN
ftr-429	1087	8	are	be	AUX
ftr-429	1087	9	familiar	familiar	ADJ
ftr-429	1087	10	with	with	ADP
ftr-429	1087	11	the	the	DET
ftr-429	1087	12	creation	creation	NOUN
ftr-429	1087	13	of	of	ADP
ftr-429	1087	14	liquidating	liquidating	NOUN
ftr-429	1087	15	trusts	trust	NOUN
ftr-429	1087	16	.	.	PUNCT
ftr-429	1088	1	however	however	ADV
ftr-429	1088	2	,	,	PUNCT
ftr-429	1088	3	liquidating	liquidating	NOUN
ftr-429	1088	4	trusts	trust	NOUN
ftr-429	1088	5	exist	exist	VERB
ftr-429	1088	6	for	for	ADP
ftr-429	1088	7	an	an	DET
ftr-429	1088	8	entirely	entirely	ADV
ftr-429	1088	9	different	different	ADJ
ftr-429	1088	10	purpose	purpose	NOUN
ftr-429	1088	11	than	than	ADP
ftr-429	1088	12	a	a	DET
ftr-429	1088	13	trust	trust	NOUN
ftr-429	1088	14	designed	design	VERB
ftr-429	1088	15	to	to	PART
ftr-429	1088	16	hold	hold	VERB
ftr-429	1088	17	cash	cash	NOUN
ftr-429	1088	18	for	for	ADP
ftr-429	1088	19	distribution	distribution	NOUN
ftr-429	1088	20	to	to	ADP
ftr-429	1088	21	creditors	creditor	NOUN
ftr-429	1088	22	upon	upon	SCONJ
ftr-429	1088	23	plan	plan	NOUN
ftr-429	1088	24	confirmation	confirmation	NOUN
ftr-429	1088	25	.	.	PUNCT
ftr-429	1089	1	a	a	DET
ftr-429	1089	2	liquidating	liquidating	NOUN
ftr-429	1089	3	trust	trust	NOUN
ftr-429	1089	4	is	be	AUX
ftr-429	1089	5	designed	design	VERB
ftr-429	1089	6	to	to	PART
ftr-429	1089	7	hold	hold	VERB
ftr-429	1089	8	non	non	ADJ
ftr-429	1089	9	-	-	ADJ
ftr-429	1089	10	financial	financial	ADJ
ftr-429	1089	11	assets	asset	NOUN
ftr-429	1089	12	for	for	ADP
ftr-429	1089	13	orderly	orderly	ADJ
ftr-429	1089	14	liquidation	liquidation	NOUN
ftr-429	1089	15	after	after	ADP
ftr-429	1089	16	plan	plan	NOUN
ftr-429	1089	17	confirmation	confirmation	NOUN
ftr-429	1089	18	.	.	PUNCT
ftr-429	1090	1	regs	reg	NOUN
ftr-429	1090	2	.	.	PUNCT
ftr-429	1091	1	§	§	PROPN
ftr-429	1091	2	301.7701	301.7701	NUM
ftr-429	1091	3	-	-	SYM
ftr-429	1091	4	4(d	4(d	NUM
ftr-429	1091	5	)	)	PUNCT
ftr-429	1091	6	.	.	PUNCT
ftr-429	1092	1	in	in	ADP
ftr-429	1092	2	order	order	NOUN
ftr-429	1092	3	to	to	PART
ftr-429	1092	4	be	be	AUX
ftr-429	1092	5	taxed	tax	VERB
ftr-429	1092	6	as	as	ADP
ftr-429	1092	7	a	a	DET
ftr-429	1092	8	liquidating	liquidating	NOUN
ftr-429	1092	9	trust	trust	NOUN
ftr-429	1092	10	,	,	PUNCT
ftr-429	1092	11	the	the	DET
ftr-429	1092	12	trust	trust	NOUN
ftr-429	1092	13	can	can	AUX
ftr-429	1092	14	not	not	PART
ftr-429	1092	15	20011	20011	NUM
ftr-429	1092	16	florida	florida	PROPN
ftr-429	1092	17	tax	tax	NOUN
ftr-429	1092	18	review	review	NOUN
ftr-429	1092	19	of	of	ADP
ftr-429	1092	20	the	the	DET
ftr-429	1092	21	debtor	debtor	NOUN
ftr-429	1092	22	's	's	PART
ftr-429	1092	23	personal	personal	ADJ
ftr-429	1092	24	liability	liability	NOUN
ftr-429	1092	25	to	to	ADP
ftr-429	1092	26	the	the	DET
ftr-429	1092	27	trust	trust	NOUN
ftr-429	1092	28	.	.	PUNCT
ftr-429	1093	1	the	the	DET
ftr-429	1093	2	maxus	maxus	PROPN
ftr-429	1093	3	energy	energy	NOUN
ftr-429	1093	4	court	court	PROPN
ftr-429	1093	5	had	have	VERB
ftr-429	1093	6	jurisdiction	jurisdiction	NOUN
ftr-429	1093	7	to	to	PART
ftr-429	1093	8	effectuate	effectuate	VERB
ftr-429	1093	9	the	the	DET
ftr-429	1093	10	release	release	NOUN
ftr-429	1093	11	and	and	CCONJ
ftr-429	1093	12	transfer	transfer	VERB
ftr-429	1093	13	in	in	ADP
ftr-429	1093	14	connection	connection	NOUN
ftr-429	1093	15	with	with	ADP
ftr-429	1093	16	approval	approval	NOUN
ftr-429	1093	17	of	of	ADP
ftr-429	1093	18	the	the	DET
ftr-429	1093	19	class	class	NOUN
ftr-429	1093	20	action	action	NOUN
ftr-429	1093	21	settlement	settlement	NOUN
ftr-429	1093	22	,	,	PUNCT
ftr-429	1093	23	in	in	ADP
ftr-429	1093	24	which	which	PRON
ftr-429	1093	25	the	the	DET
ftr-429	1093	26	class	class	NOUN
ftr-429	1093	27	members	member	NOUN
ftr-429	1093	28	had	have	VERB
ftr-429	1093	29	the	the	DET
ftr-429	1093	30	due	due	ADJ
ftr-429	1093	31	process	process	NOUN
ftr-429	1093	32	right	right	NOUN
ftr-429	1093	33	to	to	PART
ftr-429	1093	34	"	"	PUNCT
ftr-429	1093	35	opt	opt	VERB
ftr-429	1093	36	out	out	ADP
ftr-429	1093	37	"	"	PUNCT
ftr-429	1093	38	of	of	ADP
ftr-429	1093	39	the	the	DET
ftr-429	1093	40	settlement	settlement	NOUN
ftr-429	1093	41	.	.	PUNCT
ftr-429	1094	1	in	in	ADP
ftr-429	1094	2	all	all	DET
ftr-429	1094	3	probability	probability	NOUN
ftr-429	1094	4	a	a	DET
ftr-429	1094	5	bankruptcy	bankruptcy	NOUN
ftr-429	1094	6	judge	judge	NOUN
ftr-429	1094	7	would	would	AUX
ftr-429	1094	8	refuse	refuse	VERB
ftr-429	1094	9	to	to	PART
ftr-429	1094	10	consider	consider	VERB
ftr-429	1094	11	such	such	ADJ
ftr-429	1094	12	extraordinary	extraordinary	ADJ
ftr-429	1094	13	action	action	NOUN
ftr-429	1094	14	outside	outside	ADP
ftr-429	1094	15	of	of	ADP
ftr-429	1094	16	a	a	DET
ftr-429	1094	17	plan	plan	NOUN
ftr-429	1094	18	of	of	ADP
ftr-429	1094	19	reorganization	reorganization	NOUN
ftr-429	1094	20	,	,	PUNCT
ftr-429	1094	21	where	where	SCONJ
ftr-429	1094	22	the	the	DET
ftr-429	1094	23	statutory	statutory	ADJ
ftr-429	1094	24	guidelines	guideline	NOUN
ftr-429	1094	25	for	for	ADP
ftr-429	1094	26	confirmation	confirmation	NOUN
ftr-429	1094	27	are	be	AUX
ftr-429	1094	28	in	in	ADP
ftr-429	1094	29	place	place	NOUN
ftr-429	1094	30	.	.	PUNCT
ftr-429	1095	1	bankruptcy	bankruptcy	NOUN
ftr-429	1095	2	courts	court	NOUN
ftr-429	1095	3	have	have	AUX
ftr-429	1095	4	been	be	AUX
ftr-429	1095	5	loathe	loathe	ADJ
ftr-429	1095	6	to	to	PART
ftr-429	1095	7	approve	approve	VERB
ftr-429	1095	8	de	de	X
ftr-429	1095	9	facto	facto	X
ftr-429	1095	10	reorganization	reorganization	NOUN
ftr-429	1095	11	plans	plan	NOUN
ftr-429	1095	12	outside	outside	ADP
ftr-429	1095	13	of	of	ADP
ftr-429	1095	14	the	the	DET
ftr-429	1095	15	formal	formal	ADJ
ftr-429	1095	16	plan	plan	NOUN
ftr-429	1095	17	confirmation	confirmation	NOUN
ftr-429	1095	18	process	process	NOUN
ftr-429	1095	19	.	.	PUNCT
ftr-429	1096	1	'8	'8	PROPN
ftr-429	1097	1	3	3	NUM
ftr-429	1097	2	v.	v.	ADP
ftr-429	1097	3	summary	summary	NOUN
ftr-429	1097	4	of	of	ADP
ftr-429	1097	5	analysis	analysis	NOUN
ftr-429	1097	6	and	and	CCONJ
ftr-429	1097	7	recommendation	recommendation	NOUN
ftr-429	1097	8	for	for	ADP
ftr-429	1097	9	reform	reform	NOUN
ftr-429	1097	10	phantom	phantom	ADJ
ftr-429	1097	11	income	income	NOUN
ftr-429	1097	12	is	be	AUX
ftr-429	1097	13	a	a	DET
ftr-429	1097	14	serious	serious	ADJ
ftr-429	1097	15	problem	problem	NOUN
ftr-429	1097	16	in	in	ADP
ftr-429	1097	17	bankruptcy	bankruptcy	NOUN
ftr-429	1097	18	cases	case	NOUN
ftr-429	1097	19	.	.	PUNCT
ftr-429	1098	1	bankruptcy	bankruptcy	NOUN
ftr-429	1098	2	laws	law	NOUN
ftr-429	1098	3	designed	design	VERB
ftr-429	1098	4	to	to	PART
ftr-429	1098	5	assure	assure	VERB
ftr-429	1098	6	ratable	ratable	ADJ
ftr-429	1098	7	distributions	distribution	NOUN
ftr-429	1098	8	to	to	ADP
ftr-429	1098	9	creditors	creditor	NOUN
ftr-429	1098	10	force	force	VERB
ftr-429	1098	11	the	the	DET
ftr-429	1098	12	debtor	debtor	NOUN
ftr-429	1098	13	to	to	PART
ftr-429	1098	14	defer	defer	VERB
ftr-429	1098	15	paying	pay	VERB
ftr-429	1098	16	claims	claim	NOUN
ftr-429	1098	17	,	,	PUNCT
ftr-429	1098	18	resulting	result	VERB
ftr-429	1098	19	in	in	ADP
ftr-429	1098	20	phantom	phantom	ADJ
ftr-429	1098	21	income	income	NOUN
ftr-429	1098	22	which	which	PRON
ftr-429	1098	23	is	be	AUX
ftr-429	1098	24	taxed	tax	VERB
ftr-429	1098	25	to	to	ADP
ftr-429	1098	26	the	the	DET
ftr-429	1098	27	debtor	debtor	NOUN
ftr-429	1098	28	but	but	CCONJ
ftr-429	1098	29	earmarked	earmark	VERB
ftr-429	1098	30	for	for	ADP
ftr-429	1098	31	the	the	DET
ftr-429	1098	32	payment	payment	NOUN
ftr-429	1098	33	of	of	ADP
ftr-429	1098	34	creditor	creditor	NOUN
ftr-429	1098	35	claims	claim	NOUN
ftr-429	1098	36	upon	upon	SCONJ
ftr-429	1098	37	confirmation	confirmation	NOUN
ftr-429	1098	38	of	of	ADP
ftr-429	1098	39	the	the	DET
ftr-429	1098	40	debtor	debtor	NOUN
ftr-429	1098	41	's	's	PART
ftr-429	1098	42	reorganization	reorganization	NOUN
ftr-429	1098	43	plan	plan	NOUN
ftr-429	1098	44	.	.	PUNCT
ftr-429	1099	1	the	the	DET
ftr-429	1099	2	problem	problem	NOUN
ftr-429	1099	3	affects	affect	VERB
ftr-429	1099	4	both	both	CCONJ
ftr-429	1099	5	cash	cash	NOUN
ftr-429	1099	6	and	and	CCONJ
ftr-429	1099	7	accrual	accrual	ADJ
ftr-429	1099	8	method	method	NOUN
ftr-429	1099	9	taxpayers	taxpayer	NOUN
ftr-429	1099	10	with	with	ADP
ftr-429	1099	11	respect	respect	NOUN
ftr-429	1099	12	to	to	ADP
ftr-429	1099	13	those	those	DET
ftr-429	1099	14	liabilities	liability	NOUN
ftr-429	1099	15	that	that	PRON
ftr-429	1099	16	can	can	AUX
ftr-429	1099	17	not	not	PART
ftr-429	1099	18	be	be	AUX
ftr-429	1099	19	deducted	deduct	VERB
ftr-429	1099	20	until	until	SCONJ
ftr-429	1099	21	paid	pay	VERB
ftr-429	1099	22	.	.	PUNCT
ftr-429	1100	1	because	because	SCONJ
ftr-429	1100	2	bankruptcy	bankruptcy	NOUN
ftr-429	1100	3	laws	law	NOUN
ftr-429	1100	4	prevent	prevent	VERB
ftr-429	1100	5	the	the	DET
ftr-429	1100	6	debtor	debtor	NOUN
ftr-429	1100	7	from	from	ADP
ftr-429	1100	8	arranging	arrange	VERB
ftr-429	1100	9	its	its	PRON
ftr-429	1100	10	own	own	ADJ
ftr-429	1100	11	affairs	affair	NOUN
ftr-429	1100	12	in	in	ADP
ftr-429	1100	13	such	such	DET
ftr-429	1100	14	a	a	DET
ftr-429	1100	15	way	way	NOUN
ftr-429	1100	16	as	as	SCONJ
ftr-429	1100	17	to	to	PART
ftr-429	1100	18	minimize	minimize	VERB
ftr-429	1100	19	its	its	PRON
ftr-429	1100	20	taxes	taxis	NOUN
ftr-429	1100	21	,	,	PUNCT
ftr-429	1100	22	some	some	DET
ftr-429	1100	23	relief	relief	NOUN
ftr-429	1100	24	from	from	ADP
ftr-429	1100	25	the	the	DET
ftr-429	1100	26	phantom	phantom	ADJ
ftr-429	1100	27	income	income	NOUN
ftr-429	1100	28	problem	problem	NOUN
ftr-429	1100	29	is	be	AUX
ftr-429	1100	30	in	in	ADP
ftr-429	1100	31	order	order	NOUN
ftr-429	1100	32	.	.	PUNCT
ftr-429	1101	1	the	the	DET
ftr-429	1101	2	only	only	ADJ
ftr-429	1101	3	automatic	automatic	ADJ
ftr-429	1101	4	error	error	NOUN
ftr-429	1101	5	correction	correction	NOUN
ftr-429	1101	6	device	device	NOUN
ftr-429	1101	7	applicable	applicable	ADJ
ftr-429	1101	8	to	to	ADP
ftr-429	1101	9	the	the	DET
ftr-429	1101	10	phantom	phantom	ADJ
ftr-429	1101	11	income	income	NOUN
ftr-429	1101	12	problem	problem	NOUN
ftr-429	1101	13	is	be	AUX
ftr-429	1101	14	the	the	DET
ftr-429	1101	15	net	net	ADJ
ftr-429	1101	16	operating	operating	NOUN
ftr-429	1101	17	loss	loss	NOUN
ftr-429	1101	18	carryback	carryback	NOUN
ftr-429	1101	19	.	.	PUNCT
ftr-429	1102	1	the	the	DET
ftr-429	1102	2	carryback	carryback	NOUN
ftr-429	1102	3	rules	rule	NOUN
ftr-429	1102	4	provide	provide	VERB
ftr-429	1102	5	relief	relief	NOUN
ftr-429	1102	6	only	only	ADV
ftr-429	1102	7	in	in	ADP
ftr-429	1102	8	ideal	ideal	ADJ
ftr-429	1102	9	circumstances	circumstance	NOUN
ftr-429	1102	10	.	.	PUNCT
ftr-429	1103	1	the	the	DET
ftr-429	1103	2	rules	rule	NOUN
ftr-429	1103	3	do	do	AUX
ftr-429	1103	4	not	not	PART
ftr-429	1103	5	apply	apply	VERB
ftr-429	1103	6	when	when	SCONJ
ftr-429	1103	7	the	the	DET
ftr-429	1103	8	debtor	debtor	NOUN
ftr-429	1103	9	has	have	VERB
ftr-429	1103	10	sufficient	sufficient	ADJ
ftr-429	1103	11	income	income	NOUN
ftr-429	1103	12	in	in	ADP
ftr-429	1103	13	the	the	DET
ftr-429	1103	14	year	year	NOUN
ftr-429	1103	15	of	of	ADP
ftr-429	1103	16	plan	plan	NOUN
ftr-429	1103	17	confirmation	confirmation	NOUN
ftr-429	1103	18	to	to	PART
ftr-429	1103	19	offset	offset	VERB
ftr-429	1103	20	the	the	DET
ftr-429	1103	21	operating	operating	NOUN
ftr-429	1103	22	loss	loss	NOUN
ftr-429	1103	23	.	.	PUNCT
ftr-429	1104	1	yet	yet	ADV
ftr-429	1104	2	,	,	PUNCT
ftr-429	1104	3	the	the	DET
ftr-429	1104	4	value	value	NOUN
ftr-429	1104	5	of	of	ADP
ftr-429	1104	6	the	the	DET
ftr-429	1104	7	deduction	deduction	NOUN
ftr-429	1104	8	in	in	ADP
ftr-429	1104	9	the	the	DET
ftr-429	1104	10	year	year	NOUN
ftr-429	1104	11	of	of	ADP
ftr-429	1104	12	confirmation	confirmation	NOUN
ftr-429	1104	13	may	may	AUX
ftr-429	1104	14	be	be	AUX
ftr-429	1104	15	significantly	significantly	ADV
ftr-429	1104	16	less	less	ADJ
ftr-429	1104	17	than	than	ADP
ftr-429	1104	18	the	the	DET
ftr-429	1104	19	value	value	NOUN
ftr-429	1104	20	of	of	ADP
ftr-429	1104	21	the	the	DET
ftr-429	1104	22	deduction	deduction	NOUN
ftr-429	1104	23	in	in	ADP
ftr-429	1104	24	the	the	DET
ftr-429	1104	25	appropriate	appropriate	ADJ
ftr-429	1104	26	year	year	NOUN
ftr-429	1104	27	due	due	ADP
ftr-429	1104	28	to	to	ADP
ftr-429	1104	29	the	the	DET
ftr-429	1104	30	time	time	NOUN
ftr-429	1104	31	value	value	NOUN
ftr-429	1104	32	of	of	ADP
ftr-429	1104	33	money	money	NOUN
ftr-429	1104	34	,	,	PUNCT
ftr-429	1104	35	and	and	CCONJ
ftr-429	1104	36	the	the	DET
ftr-429	1104	37	possibility	possibility	NOUN
ftr-429	1104	38	of	of	ADP
ftr-429	1104	39	creeping	creep	VERB
ftr-429	1104	40	rate	rate	NOUN
ftr-429	1104	41	brackets	bracket	NOUN
ftr-429	1104	42	,	,	PUNCT
ftr-429	1104	43	differing	differ	VERB
ftr-429	1104	44	tax	tax	NOUN
ftr-429	1104	45	rates	rate	NOUN
ftr-429	1104	46	,	,	PUNCT
ftr-429	1104	47	and	and	CCONJ
ftr-429	1104	48	the	the	DET
ftr-429	1104	49	reduction	reduction	NOUN
ftr-429	1104	50	of	of	ADP
ftr-429	1104	51	more	more	ADV
ftr-429	1104	52	favorably	favorably	ADV
ftr-429	1104	53	taxed	tax	VERB
ftr-429	1104	54	capital	capital	NOUN
ftr-429	1104	55	gains	gain	NOUN
ftr-429	1104	56	rather	rather	ADV
ftr-429	1104	57	than	than	ADP
ftr-429	1104	58	ordinary	ordinary	ADJ
ftr-429	1104	59	income	income	NOUN
ftr-429	1104	60	.	.	PUNCT
ftr-429	1105	1	moreover	moreover	ADV
ftr-429	1105	2	,	,	PUNCT
ftr-429	1105	3	the	the	DET
ftr-429	1105	4	discharge	discharge	NOUN
ftr-429	1105	5	of	of	ADP
ftr-429	1105	6	indebtedness	indebtedness	NOUN
ftr-429	1105	7	rules	rule	NOUN
ftr-429	1105	8	require	require	VERB
ftr-429	1105	9	any	any	DET
ftr-429	1105	10	surviving	survive	VERB
ftr-429	1105	11	net	net	ADJ
ftr-429	1105	12	operating	operating	NOUN
ftr-429	1105	13	exist	exist	NOUN
ftr-429	1105	14	any	any	ADV
ftr-429	1105	15	longer	long	ADV
ftr-429	1105	16	than	than	SCONJ
ftr-429	1105	17	is	be	AUX
ftr-429	1105	18	reasonable	reasonable	ADJ
ftr-429	1105	19	to	to	PART
ftr-429	1105	20	complete	complete	VERB
ftr-429	1105	21	the	the	DET
ftr-429	1105	22	liquidation	liquidation	NOUN
ftr-429	1105	23	of	of	ADP
ftr-429	1105	24	the	the	DET
ftr-429	1105	25	assets	asset	NOUN
ftr-429	1105	26	,	,	PUNCT
ftr-429	1105	27	and	and	CCONJ
ftr-429	1105	28	can	can	AUX
ftr-429	1105	29	not	not	PART
ftr-429	1105	30	hold	hold	VERB
ftr-429	1105	31	liquid	liquid	ADJ
ftr-429	1105	32	assets	asset	NOUN
ftr-429	1105	33	like	like	ADP
ftr-429	1105	34	marketable	marketable	ADJ
ftr-429	1105	35	securities	security	NOUN
ftr-429	1105	36	,	,	PUNCT
ftr-429	1105	37	cash	cash	NOUN
ftr-429	1105	38	or	or	CCONJ
ftr-429	1105	39	cash	cash	NOUN
ftr-429	1105	40	equivalents	equivalent	NOUN
ftr-429	1105	41	in	in	ADP
ftr-429	1105	42	excess	excess	NOUN
ftr-429	1105	43	of	of	ADP
ftr-429	1105	44	a	a	DET
ftr-429	1105	45	reasonable	reasonable	ADJ
ftr-429	1105	46	amount	amount	NOUN
ftr-429	1105	47	to	to	PART
ftr-429	1105	48	meet	meet	VERB
ftr-429	1105	49	trust	trust	NOUN
ftr-429	1105	50	expenses	expense	NOUN
ftr-429	1105	51	and	and	CCONJ
ftr-429	1105	52	contingent	contingent	ADJ
ftr-429	1105	53	liabilities	liability	NOUN
ftr-429	1105	54	.	.	PUNCT
ftr-429	1106	1	rev	rev	PROPN
ftr-429	1106	2	.	.	PROPN
ftr-429	1106	3	proc	proc	PROPN
ftr-429	1106	4	.	.	PUNCT
ftr-429	1107	1	94	94	NUM
ftr-429	1107	2	-	-	SYM
ftr-429	1107	3	45	45	NUM
ftr-429	1107	4	,	,	PUNCT
ftr-429	1107	5	1994	1994	NUM
ftr-429	1107	6	-	-	SYM
ftr-429	1107	7	2	2	NUM
ftr-429	1107	8	c.b	c.b	PROPN
ftr-429	1107	9	.	.	PROPN
ftr-429	1107	10	684	684	NUM
ftr-429	1107	11	(	(	PUNCT
ftr-429	1107	12	1994	1994	NUM
ftr-429	1107	13	)	)	PUNCT
ftr-429	1107	14	(	(	PUNCT
ftr-429	1107	15	setting	set	VERB
ftr-429	1107	16	forth	forth	ADP
ftr-429	1107	17	the	the	DET
ftr-429	1107	18	requirements	requirement	NOUN
ftr-429	1107	19	for	for	ADP
ftr-429	1107	20	an	an	DET
ftr-429	1107	21	advance	advance	NOUN
ftr-429	1107	22	ruling	ruling	NOUN
ftr-429	1107	23	that	that	SCONJ
ftr-429	1107	24	a	a	DET
ftr-429	1107	25	trust	trust	NOUN
ftr-429	1107	26	will	will	AUX
ftr-429	1107	27	be	be	AUX
ftr-429	1107	28	taxed	tax	VERB
ftr-429	1107	29	as	as	ADP
ftr-429	1107	30	a	a	DET
ftr-429	1107	31	liquidating	liquidating	NOUN
ftr-429	1107	32	trust	trust	NOUN
ftr-429	1107	33	.	.	PUNCT
ftr-429	1107	34	)	)	PUNCT
ftr-429	1107	35	.	.	PUNCT
ftr-429	1108	1	a	a	DET
ftr-429	1108	2	liquidating	liquidating	NOUN
ftr-429	1108	3	trust	trust	NOUN
ftr-429	1108	4	is	be	AUX
ftr-429	1108	5	thus	thus	ADV
ftr-429	1108	6	not	not	PART
ftr-429	1108	7	designed	design	VERB
ftr-429	1108	8	to	to	PART
ftr-429	1108	9	hold	hold	VERB
ftr-429	1108	10	cash	cash	NOUN
ftr-429	1108	11	prior	prior	ADV
ftr-429	1108	12	to	to	ADP
ftr-429	1108	13	confirmation	confirmation	NOUN
ftr-429	1108	14	of	of	ADP
ftr-429	1108	15	a	a	DET
ftr-429	1108	16	plan	plan	NOUN
ftr-429	1108	17	for	for	ADP
ftr-429	1108	18	the	the	DET
ftr-429	1108	19	purpose	purpose	NOUN
ftr-429	1108	20	of	of	ADP
ftr-429	1108	21	avoiding	avoid	VERB
ftr-429	1108	22	phantom	phantom	ADJ
ftr-429	1108	23	income	income	NOUN
ftr-429	1108	24	.	.	PUNCT
ftr-429	1109	1	183	183	NUM
ftr-429	1109	2	.	.	PUNCT
ftr-429	1110	1	see	see	VERB
ftr-429	1110	2	e.g.	e.g.	ADV
ftr-429	1110	3	,	,	PUNCT
ftr-429	1110	4	n	n	PROPN
ftr-429	1110	5	re	re	PROPN
ftr-429	1110	6	lionel	lionel	PROPN
ftr-429	1110	7	corp	corp	PROPN
ftr-429	1110	8	.	.	PROPN
ftr-429	1110	9	,	,	PUNCT
ftr-429	1110	10	722	722	NUM
ftr-429	1110	11	f.2d	f.2d	NOUN
ftr-429	1110	12	1063	1063	NUM
ftr-429	1110	13	(	(	PUNCT
ftr-429	1110	14	2nd	2nd	ADJ
ftr-429	1110	15	cir	cir	NOUN
ftr-429	1110	16	.	.	PROPN
ftr-429	1110	17	1983	1983	NUM
ftr-429	1110	18	)	)	PUNCT
ftr-429	1110	19	(	(	PUNCT
ftr-429	1110	20	requiring	require	VERB
ftr-429	1110	21	good	good	ADJ
ftr-429	1110	22	faith	faith	NOUN
ftr-429	1110	23	business	business	NOUN
ftr-429	1110	24	reason	reason	NOUN
ftr-429	1110	25	for	for	ADP
ftr-429	1110	26	sale	sale	NOUN
ftr-429	1110	27	of	of	ADP
ftr-429	1110	28	assets	asset	NOUN
ftr-429	1110	29	outside	outside	ADP
ftr-429	1110	30	of	of	ADP
ftr-429	1110	31	plan	plan	NOUN
ftr-429	1110	32	)	)	PUNCT
ftr-429	1110	33	;	;	PUNCT
ftr-429	1110	34	in	in	ADP
ftr-429	1110	35	re	re	VERB
ftr-429	1110	36	braniff	braniff	PROPN
ftr-429	1110	37	airways	airways	PROPN
ftr-429	1110	38	,	,	PUNCT
ftr-429	1110	39	inc	inc	PROPN
ftr-429	1110	40	.	.	PROPN
ftr-429	1110	41	,	,	PUNCT
ftr-429	1110	42	700	700	NUM
ftr-429	1110	43	f.	f.	NOUN
ftr-429	1110	44	2d	2d	PROPN
ftr-429	1110	45	935	935	NUM
ftr-429	1110	46	(	(	PUNCT
ftr-429	1110	47	5th	5th	ADJ
ftr-429	1110	48	cir	cir	NOUN
ftr-429	1110	49	.	.	PROPN
ftr-429	1110	50	1983	1983	NUM
ftr-429	1110	51	)	)	PUNCT
ftr-429	1110	52	(	(	PUNCT
ftr-429	1110	53	refusing	refuse	VERB
ftr-429	1110	54	to	to	PART
ftr-429	1110	55	approve	approve	VERB
ftr-429	1110	56	transfer	transfer	NOUN
ftr-429	1110	57	of	of	ADP
ftr-429	1110	58	substantially	substantially	ADV
ftr-429	1110	59	all	all	DET
ftr-429	1110	60	assets	asset	NOUN
ftr-429	1110	61	outside	outside	ADV
ftr-429	1110	62	of	of	ADP
ftr-429	1110	63	plan	plan	NOUN
ftr-429	1110	64	of	of	ADP
ftr-429	1110	65	reorganization	reorganization	NOUN
ftr-429	1110	66	)	)	PUNCT
ftr-429	1110	67	;	;	PUNCT
ftr-429	1110	68	in	in	ADP
ftr-429	1110	69	re	re	PROPN
ftr-429	1110	70	continental	continental	PROPN
ftr-429	1110	71	airlines	airlines	PROPN
ftr-429	1110	72	,	,	PUNCT
ftr-429	1110	73	inc	inc	PROPN
ftr-429	1110	74	.	.	PROPN
ftr-429	1110	75	,	,	PUNCT
ftr-429	1110	76	780	780	NUM
ftr-429	1110	77	f.2d	f.2d	NOUN
ftr-429	1110	78	1223	1223	NUM
ftr-429	1110	79	,	,	PUNCT
ftr-429	1110	80	1227	1227	NUM
ftr-429	1110	81	(	(	PUNCT
ftr-429	1110	82	5th	5th	ADJ
ftr-429	1110	83	cir	cir	NOUN
ftr-429	1110	84	.	.	PROPN
ftr-429	1110	85	1986	1986	NUM
ftr-429	1110	86	)	)	PUNCT
ftr-429	1110	87	(	(	PUNCT
ftr-429	1110	88	refusing	refuse	VERB
ftr-429	1110	89	to	to	PART
ftr-429	1110	90	authorize	authorize	VERB
ftr-429	1110	91	debtor	debtor	NOUN
ftr-429	1110	92	to	to	PART
ftr-429	1110	93	enter	enter	VERB
ftr-429	1110	94	into	into	ADP
ftr-429	1110	95	leases	lease	NOUN
ftr-429	1110	96	which	which	PRON
ftr-429	1110	97	constituted	constitute	VERB
ftr-429	1110	98	"	"	PUNCT
ftr-429	1110	99	creeping	creep	VERB
ftr-429	1110	100	reorganization	reorganization	NOUN
ftr-429	1110	101	plan	plan	NOUN
ftr-429	1110	102	"	"	PUNCT
ftr-429	1110	103	outside	outside	ADJ
ftr-429	1110	104	requirements	requirement	NOUN
ftr-429	1110	105	for	for	ADP
ftr-429	1110	106	plan	plan	NOUN
ftr-429	1110	107	confirmation	confirmation	NOUN
ftr-429	1110	108	)	)	PUNCT
ftr-429	1110	109	;	;	PUNCT
ftr-429	1110	110	in	in	ADP
ftr-429	1110	111	re	re	X
ftr-429	1110	112	first	first	PROPN
ftr-429	1110	113	south	south	PROPN
ftr-429	1110	114	say	say	PROPN
ftr-429	1110	115	.	.	PUNCT
ftr-429	1111	1	assn	assn	PROPN
ftr-429	1111	2	.	.	PROPN
ftr-429	1111	3	,	,	PUNCT
ftr-429	1111	4	820	820	NUM
ftr-429	1111	5	f.2d	f.2d	ADP
ftr-429	1111	6	700	700	NUM
ftr-429	1111	7	,	,	PUNCT
ftr-429	1111	8	n.15	n.15	X
ftr-429	1111	9	(	(	PUNCT
ftr-429	1111	10	5th	5th	ADJ
ftr-429	1111	11	cir	cir	NOUN
ftr-429	1111	12	.	.	PUNCT
ftr-429	1111	13	1987	1987	NUM
ftr-429	1111	14	)	)	PUNCT
ftr-429	1111	15	(	(	PUNCT
ftr-429	1111	16	denying	deny	VERB
ftr-429	1111	17	proposed	propose	VERB
ftr-429	1111	18	financing	financing	NOUN
ftr-429	1111	19	because	because	SCONJ
ftr-429	1111	20	it	it	PRON
ftr-429	1111	21	would	would	AUX
ftr-429	1111	22	"	"	PUNCT
ftr-429	1111	23	significantly	significantly	ADV
ftr-429	1111	24	effect	effect	VERB
ftr-429	1111	25	the	the	DET
ftr-429	1111	26	terms	term	NOUN
ftr-429	1111	27	of	of	ADP
ftr-429	1111	28	any	any	DET
ftr-429	1111	29	plan	plan	NOUN
ftr-429	1111	30	that	that	PRON
ftr-429	1111	31	may	may	AUX
ftr-429	1111	32	be	be	AUX
ftr-429	1111	33	proposed	propose	VERB
ftr-429	1111	34	in	in	ADP
ftr-429	1111	35	the	the	DET
ftr-429	1111	36	future	future	NOUN
ftr-429	1111	37	.	.	PUNCT
ftr-429	1111	38	"	"	PUNCT
ftr-429	1111	39	)	)	PUNCT
ftr-429	1112	1	[	[	X
ftr-429	1112	2	vol	vol	NOUN
ftr-429	1112	3	.	.	PUNCT
ftr-429	1112	4	5:3	5:3	NUM
ftr-429	1112	5	avoiding	avoid	VERB
ftr-429	1112	6	phantom	phantom	ADJ
ftr-429	1112	7	income	income	NOUN
ftr-429	1112	8	in	in	ADP
ftr-429	1112	9	bankruptcy	bankruptcy	NOUN
ftr-429	1112	10	losses	loss	NOUN
ftr-429	1112	11	to	to	PART
ftr-429	1112	12	be	be	AUX
ftr-429	1112	13	reduced	reduce	VERB
ftr-429	1112	14	by	by	ADP
ftr-429	1112	15	the	the	DET
ftr-429	1112	16	amount	amount	NOUN
ftr-429	1112	17	of	of	ADP
ftr-429	1112	18	unrecognized	unrecognized	ADJ
ftr-429	1112	19	discharge	discharge	NOUN
ftr-429	1112	20	of	of	ADP
ftr-429	1112	21	indebtedness	indebtedness	NOUN
ftr-429	1112	22	income	income	NOUN
ftr-429	1112	23	occurring	occur	VERB
ftr-429	1112	24	upon	upon	SCONJ
ftr-429	1112	25	plan	plan	NOUN
ftr-429	1112	26	confirmation	confirmation	NOUN
ftr-429	1112	27	before	before	ADP
ftr-429	1112	28	being	be	AUX
ftr-429	1112	29	carried	carry	VERB
ftr-429	1112	30	back	back	ADV
ftr-429	1112	31	to	to	ADP
ftr-429	1112	32	earlier	early	ADJ
ftr-429	1112	33	years	year	NOUN
ftr-429	1112	34	.	.	PUNCT
ftr-429	1113	1	thus	thus	ADV
ftr-429	1113	2	,	,	PUNCT
ftr-429	1113	3	the	the	DET
ftr-429	1113	4	net	net	ADJ
ftr-429	1113	5	operating	operating	NOUN
ftr-429	1113	6	loss	loss	NOUN
ftr-429	1113	7	carryback	carryback	NOUN
ftr-429	1113	8	rules	rule	NOUN
ftr-429	1113	9	do	do	AUX
ftr-429	1113	10	not	not	PART
ftr-429	1113	11	provide	provide	VERB
ftr-429	1113	12	a	a	DET
ftr-429	1113	13	reliable	reliable	ADJ
ftr-429	1113	14	device	device	NOUN
ftr-429	1113	15	for	for	ADP
ftr-429	1113	16	correcting	correct	VERB
ftr-429	1113	17	the	the	DET
ftr-429	1113	18	phantom	phantom	ADJ
ftr-429	1113	19	income	income	NOUN
ftr-429	1113	20	problem	problem	NOUN
ftr-429	1113	21	in	in	ADP
ftr-429	1113	22	bankruptcy	bankruptcy	NOUN
ftr-429	1113	23	cases	case	NOUN
ftr-429	1113	24	.	.	PUNCT
ftr-429	1114	1	there	there	PRON
ftr-429	1114	2	are	be	VERB
ftr-429	1114	3	also	also	ADV
ftr-429	1114	4	inadequate	inadequate	ADJ
ftr-429	1114	5	methods	method	NOUN
ftr-429	1114	6	for	for	SCONJ
ftr-429	1114	7	the	the	DET
ftr-429	1114	8	debtor	debtor	NOUN
ftr-429	1114	9	to	to	PART
ftr-429	1114	10	avoid	avoid	VERB
ftr-429	1114	11	phantom	phantom	ADJ
ftr-429	1114	12	income	income	NOUN
ftr-429	1114	13	through	through	ADP
ftr-429	1114	14	careful	careful	ADJ
ftr-429	1114	15	tax	tax	NOUN
ftr-429	1114	16	planning	planning	NOUN
ftr-429	1114	17	.	.	PUNCT
ftr-429	1115	1	the	the	DET
ftr-429	1115	2	dsf	dsf	NOUN
ftr-429	1115	3	and	and	CCONJ
ftr-429	1115	4	qsf	qsf	NOUN
ftr-429	1115	5	rules	rule	NOUN
ftr-429	1115	6	likely	likely	ADV
ftr-429	1115	7	only	only	ADV
ftr-429	1115	8	benefit	benefit	VERB
ftr-429	1115	9	accrual	accrual	ADJ
ftr-429	1115	10	method	method	NOUN
ftr-429	1115	11	taxpayers	taxpayer	NOUN
ftr-429	1115	12	,	,	PUNCT
ftr-429	1115	13	and	and	CCONJ
ftr-429	1115	14	are	be	AUX
ftr-429	1115	15	limited	limit	VERB
ftr-429	1115	16	-	-	PUNCT
ftr-429	1115	17	to	to	PART
ftr-429	1115	18	tort	tort	VERB
ftr-429	1115	19	claims	claim	NOUN
ftr-429	1115	20	(	(	PUNCT
ftr-429	1115	21	and	and	CCONJ
ftr-429	1115	22	specifically	specifically	ADV
ftr-429	1115	23	exclude	exclude	VERB
ftr-429	1115	24	bankruptcy	bankruptcy	NOUN
ftr-429	1115	25	trade	trade	NOUN
ftr-429	1115	26	claims	claim	NOUN
ftr-429	1115	27	)	)	PUNCT
ftr-429	1115	28	.	.	PUNCT
ftr-429	1116	1	likewise	likewise	ADV
ftr-429	1116	2	contested	contest	VERB
ftr-429	1116	3	liability	liability	NOUN
ftr-429	1116	4	funds	fund	NOUN
ftr-429	1116	5	can	can	AUX
ftr-429	1116	6	only	only	ADV
ftr-429	1116	7	be	be	AUX
ftr-429	1116	8	used	use	VERB
ftr-429	1116	9	for	for	ADP
ftr-429	1116	10	contested	contest	VERB
ftr-429	1116	11	liabilities	liability	NOUN
ftr-429	1116	12	,	,	PUNCT
ftr-429	1116	13	and	and	CCONJ
ftr-429	1116	14	apparently	apparently	ADV
ftr-429	1116	15	only	only	ADV
ftr-429	1116	16	by	by	ADP
ftr-429	1116	17	cash	cash	NOUN
ftr-429	1116	18	method	method	NOUN
ftr-429	1116	19	taxpayers	taxpayer	NOUN
ftr-429	1116	20	(	(	PUNCT
ftr-429	1116	21	unless	unless	SCONJ
ftr-429	1116	22	the	the	DET
ftr-429	1116	23	more	more	ADV
ftr-429	1116	24	stringent	stringent	ADJ
ftr-429	1116	25	qsf	qsf	NOUN
ftr-429	1116	26	rules	rule	NOUN
ftr-429	1116	27	are	be	AUX
ftr-429	1116	28	complied	comply	VERB
ftr-429	1116	29	with	with	ADP
ftr-429	1116	30	)	)	PUNCT
ftr-429	1116	31	.	.	PUNCT
ftr-429	1117	1	a	a	DET
ftr-429	1117	2	general	general	ADJ
ftr-429	1117	3	trust	trust	NOUN
ftr-429	1117	4	could	could	AUX
ftr-429	1117	5	only	only	ADV
ftr-429	1117	6	be	be	AUX
ftr-429	1117	7	used	use	VERB
ftr-429	1117	8	if	if	SCONJ
ftr-429	1117	9	the	the	DET
ftr-429	1117	10	transfer	transfer	NOUN
ftr-429	1117	11	to	to	ADP
ftr-429	1117	12	the	the	DET
ftr-429	1117	13	trust	trust	NOUN
ftr-429	1117	14	extinguished	extinguish	VERB
ftr-429	1117	15	the	the	DET
ftr-429	1117	16	debtor	debtor	NOUN
ftr-429	1117	17	's	's	PART
ftr-429	1117	18	liability	liability	NOUN
ftr-429	1117	19	to	to	ADP
ftr-429	1117	20	the	the	DET
ftr-429	1117	21	creditor	creditor	NOUN
ftr-429	1117	22	,	,	PUNCT
ftr-429	1117	23	as	as	ADP
ftr-429	1117	24	in	in	ADP
ftr-429	1117	25	maxus	maxus	NOUN
ftr-429	1117	26	energy	energy	NOUN
ftr-429	1117	27	.	.	PUNCT
ftr-429	1118	1	each	each	PRON
ftr-429	1118	2	of	of	ADP
ftr-429	1118	3	the	the	DET
ftr-429	1118	4	potential	potential	ADJ
ftr-429	1118	5	funds	fund	NOUN
ftr-429	1118	6	or	or	CCONJ
ftr-429	1118	7	trusts	trust	NOUN
ftr-429	1118	8	has	have	VERB
ftr-429	1118	9	specific	specific	ADJ
ftr-429	1118	10	limitations	limitation	NOUN
ftr-429	1118	11	which	which	PRON
ftr-429	1118	12	prevent	prevent	VERB
ftr-429	1118	13	generalized	generalized	ADJ
ftr-429	1118	14	use	use	NOUN
ftr-429	1118	15	in	in	ADP
ftr-429	1118	16	bankruptcy	bankruptcy	NOUN
ftr-429	1118	17	to	to	PART
ftr-429	1118	18	avoid	avoid	VERB
ftr-429	1118	19	phantom	phantom	ADJ
ftr-429	1118	20	income	income	NOUN
ftr-429	1118	21	.	.	PUNCT
ftr-429	1119	1	although	although	SCONJ
ftr-429	1119	2	in	in	ADP
ftr-429	1119	3	theory	theory	NOUN
ftr-429	1119	4	the	the	DET
ftr-429	1119	5	various	various	ADJ
ftr-429	1119	6	trusts	trust	NOUN
ftr-429	1119	7	could	could	AUX
ftr-429	1119	8	be	be	AUX
ftr-429	1119	9	used	use	VERB
ftr-429	1119	10	in	in	ADP
ftr-429	1119	11	combination	combination	NOUN
ftr-429	1119	12	by	by	ADP
ftr-429	1119	13	some	some	DET
ftr-429	1119	14	debtors	debtor	NOUN
ftr-429	1119	15	to	to	PART
ftr-429	1119	16	eliminate	eliminate	VERB
ftr-429	1119	17	some	some	DET
ftr-429	1119	18	phantom	phantom	ADJ
ftr-429	1119	19	income	income	NOUN
ftr-429	1119	20	in	in	ADP
ftr-429	1119	21	bankruptcy	bankruptcy	NOUN
ftr-429	1119	22	,	,	PUNCT
ftr-429	1119	23	in	in	ADP
ftr-429	1119	24	the	the	DET
ftr-429	1119	25	real	real	ADJ
ftr-429	1119	26	world	world	NOUN
ftr-429	1119	27	it	it	PRON
ftr-429	1119	28	would	would	AUX
ftr-429	1119	29	be	be	AUX
ftr-429	1119	30	nearly	nearly	ADV
ftr-429	1119	31	impossible	impossible	ADJ
ftr-429	1119	32	to	to	PART
ftr-429	1119	33	convince	convince	VERB
ftr-429	1119	34	a	a	DET
ftr-429	1119	35	bankruptcy	bankruptcy	NOUN
ftr-429	1119	36	court	court	NOUN
ftr-429	1119	37	to	to	PART
ftr-429	1119	38	allow	allow	VERB
ftr-429	1119	39	special	special	ADJ
ftr-429	1119	40	trust	trust	NOUN
ftr-429	1119	41	fund	fund	NOUN
ftr-429	1119	42	deposits	deposit	NOUN
ftr-429	1119	43	for	for	ADP
ftr-429	1119	44	certain	certain	ADJ
ftr-429	1119	45	creditors	creditor	NOUN
ftr-429	1119	46	without	without	ADP
ftr-429	1119	47	providing	provide	VERB
ftr-429	1119	48	similar	similar	ADJ
ftr-429	1119	49	protections	protection	NOUN
ftr-429	1119	50	for	for	ADP
ftr-429	1119	51	all	all	DET
ftr-429	1119	52	creditors	creditor	NOUN
ftr-429	1119	53	.	.	PUNCT
ftr-429	1120	1	since	since	SCONJ
ftr-429	1120	2	none	none	NOUN
ftr-429	1120	3	of	of	ADP
ftr-429	1120	4	the	the	DET
ftr-429	1120	5	potential	potential	ADJ
ftr-429	1120	6	trust	trust	NOUN
ftr-429	1120	7	devices	device	NOUN
ftr-429	1120	8	would	would	AUX
ftr-429	1120	9	permit	permit	VERB
ftr-429	1120	10	a	a	DET
ftr-429	1120	11	deduction	deduction	NOUN
ftr-429	1120	12	for	for	ADP
ftr-429	1120	13	the	the	DET
ftr-429	1120	14	full	full	ADJ
ftr-429	1120	15	panoply	panoply	NOUN
ftr-429	1120	16	of	of	ADP
ftr-429	1120	17	creditor	creditor	NOUN
ftr-429	1120	18	claims	claim	NOUN
ftr-429	1120	19	,	,	PUNCT
ftr-429	1120	20	the	the	DET
ftr-429	1120	21	existing	exist	VERB
ftr-429	1120	22	devices	device	NOUN
ftr-429	1120	23	provide	provide	VERB
ftr-429	1120	24	no	no	DET
ftr-429	1120	25	real	real	ADJ
ftr-429	1120	26	shelter	shelter	NOUN
ftr-429	1120	27	for	for	ADP
ftr-429	1120	28	bankruptcy	bankruptcy	NOUN
ftr-429	1120	29	debtors	debtor	NOUN
ftr-429	1120	30	facing	face	VERB
ftr-429	1120	31	the	the	DET
ftr-429	1120	32	problem	problem	NOUN
ftr-429	1120	33	of	of	ADP
ftr-429	1120	34	phantom	phantom	ADJ
ftr-429	1120	35	income	income	NOUN
ftr-429	1120	36	.	.	PUNCT
ftr-429	1121	1	the	the	DET
ftr-429	1121	2	code	code	NOUN
ftr-429	1121	3	or	or	CCONJ
ftr-429	1121	4	the	the	DET
ftr-429	1121	5	regulations	regulation	NOUN
ftr-429	1121	6	should	should	AUX
ftr-429	1121	7	be	be	AUX
ftr-429	1121	8	amended	amend	VERB
ftr-429	1121	9	to	to	PART
ftr-429	1121	10	permit	permit	VERB
ftr-429	1121	11	bankruptcy	bankruptcy	NOUN
ftr-429	1121	12	debtors	debtor	NOUN
ftr-429	1121	13	to	to	PART
ftr-429	1121	14	establish	establish	VERB
ftr-429	1121	15	a	a	DET
ftr-429	1121	16	single	single	ADJ
ftr-429	1121	17	trust	trust	NOUN
ftr-429	1121	18	for	for	ADP
ftr-429	1121	19	the	the	DET
ftr-429	1121	20	payment	payment	NOUN
ftr-429	1121	21	of	of	ADP
ftr-429	1121	22	all	all	DET
ftr-429	1121	23	types	type	NOUN
ftr-429	1121	24	of	of	ADP
ftr-429	1121	25	pre	pre	ADJ
ftr-429	1121	26	-	-	ADJ
ftr-429	1121	27	petition	petition	ADJ
ftr-429	1121	28	creditor	creditor	NOUN
ftr-429	1121	29	claims	claim	NOUN
ftr-429	1121	30	upon	upon	SCONJ
ftr-429	1121	31	confirmation	confirmation	NOUN
ftr-429	1121	32	of	of	ADP
ftr-429	1121	33	a	a	DET
ftr-429	1121	34	plan	plan	NOUN
ftr-429	1121	35	of	of	ADP
ftr-429	1121	36	reorganization	reorganization	NOUN
ftr-429	1121	37	.	.	PUNCT
ftr-429	1122	1	the	the	DET
ftr-429	1122	2	trust	trust	NOUN
ftr-429	1122	3	should	should	AUX
ftr-429	1122	4	pay	pay	VERB
ftr-429	1122	5	income	income	NOUN
ftr-429	1122	6	taxes	taxis	NOUN
ftr-429	1122	7	on	on	ADP
ftr-429	1122	8	its	its	PRON
ftr-429	1122	9	income	income	NOUN
ftr-429	1122	10	in	in	ADP
ftr-429	1122	11	the	the	DET
ftr-429	1122	12	same	same	ADJ
ftr-429	1122	13	manner	manner	NOUN
ftr-429	1122	14	as	as	ADP
ftr-429	1122	15	a	a	DET
ftr-429	1122	16	qsf	qsf	NOUN
ftr-429	1122	17	or	or	CCONJ
ftr-429	1122	18	dsf	dsf	NOUN
ftr-429	1122	19	.	.	PUNCT
ftr-429	1123	1	the	the	DET
ftr-429	1123	2	trust	trust	NOUN
ftr-429	1123	3	should	should	AUX
ftr-429	1123	4	be	be	AUX
ftr-429	1123	5	established	establish	VERB
ftr-429	1123	6	only	only	ADV
ftr-429	1123	7	with	with	ADP
ftr-429	1123	8	the	the	DET
ftr-429	1123	9	approval	approval	NOUN
ftr-429	1123	10	of	of	ADP
ftr-429	1123	11	the	the	DET
ftr-429	1123	12	bankruptcy	bankruptcy	NOUN
ftr-429	1123	13	court	court	NOUN
ftr-429	1123	14	,	,	PUNCT
ftr-429	1123	15	after	after	ADP
ftr-429	1123	16	notice	notice	NOUN
ftr-429	1123	17	to	to	ADP
ftr-429	1123	18	the	the	DET
ftr-429	1123	19	internal	internal	ADJ
ftr-429	1123	20	revenue	revenue	NOUN
ftr-429	1123	21	service	service	NOUN
ftr-429	1123	22	and	and	CCONJ
ftr-429	1123	23	an	an	DET
ftr-429	1123	24	opportunity	opportunity	NOUN
ftr-429	1123	25	for	for	ADP
ftr-429	1123	26	a	a	DET
ftr-429	1123	27	hearing	hearing	NOUN
ftr-429	1123	28	.	.	PUNCT
ftr-429	1124	1	the	the	DET
ftr-429	1124	2	debtor	debtor	NOUN
ftr-429	1124	3	should	should	AUX
ftr-429	1124	4	be	be	AUX
ftr-429	1124	5	required	require	VERB
ftr-429	1124	6	to	to	PART
ftr-429	1124	7	show	show	VERB
ftr-429	1124	8	that	that	PRON
ftr-429	1124	9	,	,	PUNCT
ftr-429	1124	10	but	but	CCONJ
ftr-429	1124	11	for	for	ADP
ftr-429	1124	12	the	the	DET
ftr-429	1124	13	bankruptcy	bankruptcy	NOUN
ftr-429	1124	14	restrictions	restriction	NOUN
ftr-429	1124	15	on	on	ADP
ftr-429	1124	16	the	the	DET
ftr-429	1124	17	payment	payment	NOUN
ftr-429	1124	18	of	of	ADP
ftr-429	1124	19	pre	pre	ADJ
ftr-429	1124	20	-	-	NOUN
ftr-429	1124	21	petition	petition	NOUN
ftr-429	1124	22	claims	claim	NOUN
ftr-429	1124	23	prior	prior	ADV
ftr-429	1124	24	to	to	PART
ftr-429	1124	25	plan	plan	VERB
ftr-429	1124	26	confirmation	confirmation	NOUN
ftr-429	1124	27	,	,	PUNCT
ftr-429	1124	28	the	the	DET
ftr-429	1124	29	debtor	debtor	NOUN
ftr-429	1124	30	would	would	AUX
ftr-429	1124	31	in	in	ADP
ftr-429	1124	32	the	the	DET
ftr-429	1124	33	ordinary	ordinary	ADJ
ftr-429	1124	34	course	course	NOUN
ftr-429	1124	35	of	of	ADP
ftr-429	1124	36	business	business	NOUN
ftr-429	1124	37	use	use	VERB
ftr-429	1124	38	the	the	DET
ftr-429	1124	39	assets	asset	NOUN
ftr-429	1124	40	to	to	PART
ftr-429	1124	41	be	be	AUX
ftr-429	1124	42	contributed	contribute	VERB
ftr-429	1124	43	to	to	ADP
ftr-429	1124	44	the	the	DET
ftr-429	1124	45	trust	trust	NOUN
ftr-429	1124	46	to	to	PART
ftr-429	1124	47	pay	pay	VERB
ftr-429	1124	48	creditor	creditor	NOUN
ftr-429	1124	49	claims	claim	NOUN
ftr-429	1124	50	(	(	PUNCT
ftr-429	1124	51	or	or	CCONJ
ftr-429	1124	52	to	to	PART
ftr-429	1124	53	reserve	reserve	VERB
ftr-429	1124	54	for	for	ADP
ftr-429	1124	55	contested	contest	VERB
ftr-429	1124	56	creditor	creditor	NOUN
ftr-429	1124	57	claims	claim	NOUN
ftr-429	1124	58	)	)	PUNCT
ftr-429	1124	59	.	.	PUNCT
ftr-429	1125	1	the	the	DET
ftr-429	1125	2	trust	trust	NOUN
ftr-429	1125	3	assets	asset	NOUN
ftr-429	1125	4	should	should	AUX
ftr-429	1125	5	be	be	AUX
ftr-429	1125	6	segregated	segregate	VERB
ftr-429	1125	7	in	in	ADP
ftr-429	1125	8	a	a	DET
ftr-429	1125	9	separate	separate	ADJ
ftr-429	1125	10	account	account	NOUN
ftr-429	1125	11	under	under	ADP
ftr-429	1125	12	the	the	DET
ftr-429	1125	13	control	control	NOUN
ftr-429	1125	14	of	of	ADP
ftr-429	1125	15	an	an	DET
ftr-429	1125	16	independent	independent	ADJ
ftr-429	1125	17	trustee	trustee	NOUN
ftr-429	1125	18	or	or	CCONJ
ftr-429	1125	19	the	the	DET
ftr-429	1125	20	court	court	NOUN
ftr-429	1125	21	.	.	PUNCT
ftr-429	1126	1	the	the	DET
ftr-429	1126	2	amount	amount	NOUN
ftr-429	1126	3	set	set	VERB
ftr-429	1126	4	aside	aside	ADV
ftr-429	1126	5	in	in	ADP
ftr-429	1126	6	the	the	DET
ftr-429	1126	7	trust	trust	NOUN
ftr-429	1126	8	should	should	AUX
ftr-429	1126	9	be	be	AUX
ftr-429	1126	10	limited	limit	VERB
ftr-429	1126	11	to	to	ADP
ftr-429	1126	12	the	the	DET
ftr-429	1126	13	amount	amount	NOUN
ftr-429	1126	14	of	of	ADP
ftr-429	1126	15	the	the	DET
ftr-429	1126	16	claims	claim	NOUN
ftr-429	1126	17	of	of	ADP
ftr-429	1126	18	the	the	DET
ftr-429	1126	19	legitimate	legitimate	ADJ
ftr-429	1126	20	claims	claim	NOUN
ftr-429	1126	21	creditors	creditor	NOUN
ftr-429	1126	22	,	,	PUNCT
ftr-429	1126	23	and	and	CCONJ
ftr-429	1126	24	any	any	DET
ftr-429	1126	25	contested	contest	VERB
ftr-429	1126	26	claims	claim	NOUN
ftr-429	1126	27	exceeding	exceed	VERB
ftr-429	1126	28	a	a	DET
ftr-429	1126	29	threshold	threshold	NOUN
ftr-429	1126	30	value	value	NOUN
ftr-429	1126	31	should	should	AUX
ftr-429	1126	32	be	be	AUX
ftr-429	1126	33	estimated	estimate	VERB
ftr-429	1126	34	by	by	ADP
ftr-429	1126	35	the	the	DET
ftr-429	1126	36	court	court	NOUN
ftr-429	1126	37	for	for	ADP
ftr-429	1126	38	the	the	DET
ftr-429	1126	39	purposes	purpose	NOUN
ftr-429	1126	40	of	of	ADP
ftr-429	1126	41	being	be	AUX
ftr-429	1126	42	included	include	VERB
ftr-429	1126	43	in	in	ADP
ftr-429	1126	44	the	the	DET
ftr-429	1126	45	trust	trust	NOUN
ftr-429	1126	46	.	.	PUNCT
ftr-429	1127	1	the	the	DET
ftr-429	1127	2	debtor	debtor	NOUN
ftr-429	1127	3	should	should	AUX
ftr-429	1127	4	be	be	AUX
ftr-429	1127	5	specifically	specifically	ADV
ftr-429	1127	6	allowed	allow	VERB
ftr-429	1127	7	to	to	PART
ftr-429	1127	8	deduct	deduct	VERB
ftr-429	1127	9	the	the	DET
ftr-429	1127	10	appropriate	appropriate	ADJ
ftr-429	1127	11	portion	portion	NOUN
ftr-429	1127	12	of	of	ADP
ftr-429	1127	13	the	the	DET
ftr-429	1127	14	payments	payment	NOUN
ftr-429	1127	15	to	to	ADP
ftr-429	1127	16	the	the	DET
ftr-429	1127	17	trust	trust	NOUN
ftr-429	1127	18	.	.	PUNCT
ftr-429	1128	1	the	the	DET
ftr-429	1128	2	amount	amount	NOUN
ftr-429	1128	3	of	of	ADP
ftr-429	1128	4	the	the	DET
ftr-429	1128	5	deduction	deduction	NOUN
ftr-429	1128	6	should	should	AUX
ftr-429	1128	7	depend	depend	VERB
ftr-429	1128	8	on	on	ADP
ftr-429	1128	9	the	the	DET
ftr-429	1128	10	amount	amount	NOUN
ftr-429	1128	11	that	that	PRON
ftr-429	1128	12	would	would	AUX
ftr-429	1128	13	be	be	AUX
ftr-429	1128	14	deductible	deductible	ADJ
ftr-429	1128	15	if	if	SCONJ
ftr-429	1128	16	the	the	DET
ftr-429	1128	17	contribution	contribution	NOUN
ftr-429	1128	18	to	to	ADP
ftr-429	1128	19	the	the	DET
ftr-429	1128	20	trust	trust	NOUN
ftr-429	1128	21	constituted	constitute	VERB
ftr-429	1128	22	a	a	DET
ftr-429	1128	23	distribution	distribution	NOUN
ftr-429	1128	24	to	to	ADP
ftr-429	1128	25	creditors	creditor	NOUN
ftr-429	1128	26	under	under	ADP
ftr-429	1128	27	the	the	DET
ftr-429	1128	28	liquidation	liquidation	NOUN
ftr-429	1128	29	provisions	provision	NOUN
ftr-429	1128	30	of	of	ADP
ftr-429	1128	31	chapter	chapter	NOUN
ftr-429	1128	32	7	7	NUM
ftr-429	1128	33	of	of	ADP
ftr-429	1128	34	the	the	DET
ftr-429	1128	35	20011	20011	NUM
ftr-429	1128	36	bankruptcy	bankruptcy	NOUN
ftr-429	1128	37	code	code	NOUN
ftr-429	1128	38	at	at	ADP
ftr-429	1128	39	the	the	DET
ftr-429	1128	40	time	time	NOUN
ftr-429	1128	41	the	the	DET
ftr-429	1128	42	contribution	contribution	NOUN
ftr-429	1128	43	to	to	ADP
ftr-429	1128	44	the	the	DET
ftr-429	1128	45	trust	trust	NOUN
ftr-429	1128	46	is	be	AUX
ftr-429	1128	47	made	make	VERB
ftr-429	1128	48	.	.	PUNCT
ftr-429	1129	1	84	84	NUM
ftr-429	1129	2	an	an	DET
ftr-429	1129	3	allocation	allocation	NOUN
ftr-429	1129	4	of	of	ADP
ftr-429	1129	5	the	the	DET
ftr-429	1129	6	contributions	contribution	NOUN
ftr-429	1129	7	to	to	ADP
ftr-429	1129	8	the	the	DET
ftr-429	1129	9	trust	trust	NOUN
ftr-429	1129	10	between	between	ADP
ftr-429	1129	11	claims	claim	NOUN
ftr-429	1129	12	is	be	AUX
ftr-429	1129	13	necessary	necessary	ADJ
ftr-429	1129	14	for	for	ADP
ftr-429	1129	15	several	several	ADJ
ftr-429	1129	16	reasons	reason	NOUN
ftr-429	1129	17	.	.	PUNCT
ftr-429	1130	1	first	first	ADV
ftr-429	1130	2	,	,	PUNCT
ftr-429	1130	3	a	a	DET
ftr-429	1130	4	deduction	deduction	NOUN
ftr-429	1130	5	would	would	AUX
ftr-429	1130	6	not	not	PART
ftr-429	1130	7	available	available	ADJ
ftr-429	1130	8	for	for	ADP
ftr-429	1130	9	payment	payment	NOUN
ftr-429	1130	10	for	for	ADP
ftr-429	1130	11	some	some	PRON
ftr-429	1130	12	of	of	ADP
ftr-429	1130	13	the	the	DET
ftr-429	1130	14	debtor	debtor	NOUN
ftr-429	1130	15	's	's	PART
ftr-429	1130	16	liabilities	liability	NOUN
ftr-429	1130	17	,	,	PUNCT
ftr-429	1130	18	such	such	ADJ
ftr-429	1130	19	as	as	ADP
ftr-429	1130	20	principal	principal	ADJ
ftr-429	1130	21	loan	loan	NOUN
ftr-429	1130	22	repayments	repayment	NOUN
ftr-429	1130	23	8	8	NUM
ftr-429	1130	24	5	5	NUM
ftr-429	1130	25	or	or	CCONJ
ftr-429	1130	26	consumer	consumer	NOUN
ftr-429	1130	27	purchases,'86	purchases,'86	PROPN
ftr-429	1130	28	while	while	SCONJ
ftr-429	1130	29	payment	payment	NOUN
ftr-429	1130	30	of	of	ADP
ftr-429	1130	31	other	other	ADJ
ftr-429	1130	32	liabilities	liability	NOUN
ftr-429	1130	33	would	would	AUX
ftr-429	1130	34	be	be	AUX
ftr-429	1130	35	deductible	deductible	ADJ
ftr-429	1130	36	.	.	PUNCT
ftr-429	1131	1	without	without	ADP
ftr-429	1131	2	an	an	DET
ftr-429	1131	3	allocation	allocation	NOUN
ftr-429	1131	4	,	,	PUNCT
ftr-429	1131	5	the	the	DET
ftr-429	1131	6	debtor	debtor	NOUN
ftr-429	1131	7	could	could	AUX
ftr-429	1131	8	pick	pick	VERB
ftr-429	1131	9	and	and	CCONJ
ftr-429	1131	10	choose	choose	VERB
ftr-429	1131	11	to	to	PART
ftr-429	1131	12	fund	fund	VERB
ftr-429	1131	13	only	only	ADV
ftr-429	1131	14	those	those	DET
ftr-429	1131	15	liabilities	liability	NOUN
ftr-429	1131	16	that	that	PRON
ftr-429	1131	17	would	would	AUX
ftr-429	1131	18	be	be	AUX
ftr-429	1131	19	deductible	deductible	ADJ
ftr-429	1131	20	.	.	PUNCT
ftr-429	1132	1	this	this	PRON
ftr-429	1132	2	would	would	AUX
ftr-429	1132	3	distort	distort	VERB
ftr-429	1132	4	the	the	DET
ftr-429	1132	5	debtor	debtor	NOUN
ftr-429	1132	6	's	's	PART
ftr-429	1132	7	true	true	ADJ
ftr-429	1132	8	financial	financial	ADJ
ftr-429	1132	9	picture	picture	NOUN
ftr-429	1132	10	because	because	SCONJ
ftr-429	1132	11	the	the	DET
ftr-429	1132	12	debtor	debtor	NOUN
ftr-429	1132	13	is	be	AUX
ftr-429	1132	14	required	require	VERB
ftr-429	1132	15	in	in	ADP
ftr-429	1132	16	bankruptcy	bankruptcy	NOUN
ftr-429	1132	17	to	to	PART
ftr-429	1132	18	treat	treat	VERB
ftr-429	1132	19	all	all	DET
ftr-429	1132	20	creditors	creditor	NOUN
ftr-429	1132	21	having	have	VERB
ftr-429	1132	22	the	the	DET
ftr-429	1132	23	same	same	ADJ
ftr-429	1132	24	priority	priority	NOUN
ftr-429	1132	25	in	in	ADP
ftr-429	1132	26	the	the	DET
ftr-429	1132	27	same	same	ADJ
ftr-429	1132	28	way	way	NOUN
ftr-429	1132	29	.	.	PUNCT
ftr-429	1133	1	'87	'87	PROPN
ftr-429	1133	2	the	the	DET
ftr-429	1133	3	phantom	phantom	ADJ
ftr-429	1133	4	income	income	NOUN
ftr-429	1133	5	distortion	distortion	NOUN
ftr-429	1133	6	is	be	AUX
ftr-429	1133	7	caused	cause	VERB
ftr-429	1133	8	by	by	ADP
ftr-429	1133	9	the	the	DET
ftr-429	1133	10	debtor	debtor	NOUN
ftr-429	1133	11	's	's	PART
ftr-429	1133	12	inability	inability	NOUN
ftr-429	1133	13	to	to	PART
ftr-429	1133	14	make	make	VERB
ftr-429	1133	15	payments	payment	NOUN
ftr-429	1133	16	during	during	ADP
ftr-429	1133	17	the	the	DET
ftr-429	1133	18	bankruptcy	bankruptcy	NOUN
ftr-429	1133	19	case	case	NOUN
ftr-429	1133	20	until	until	ADP
ftr-429	1133	21	confirmation	confirmation	NOUN
ftr-429	1133	22	of	of	ADP
ftr-429	1133	23	a	a	DET
ftr-429	1133	24	reorganization	reorganization	NOUN
ftr-429	1133	25	plan	plan	NOUN
ftr-429	1133	26	.	.	PUNCT
ftr-429	1134	1	that	that	DET
ftr-429	1134	2	distortion	distortion	NOUN
ftr-429	1134	3	should	should	AUX
ftr-429	1134	4	be	be	AUX
ftr-429	1134	5	cured	cure	VERB
ftr-429	1134	6	by	by	ADP
ftr-429	1134	7	allowing	allow	VERB
ftr-429	1134	8	the	the	DET
ftr-429	1134	9	debtor	debtor	NOUN
ftr-429	1134	10	to	to	PART
ftr-429	1134	11	take	take	VERB
ftr-429	1134	12	appropriate	appropriate	ADJ
ftr-429	1134	13	deductions	deduction	NOUN
ftr-429	1134	14	for	for	ADP
ftr-429	1134	15	payments	payment	NOUN
ftr-429	1134	16	made	make	VERB
ftr-429	1134	17	to	to	ADP
ftr-429	1134	18	the	the	DET
ftr-429	1134	19	trust	trust	NOUN
ftr-429	1134	20	which	which	PRON
ftr-429	1134	21	would	would	AUX
ftr-429	1134	22	have	have	AUX
ftr-429	1134	23	been	be	AUX
ftr-429	1134	24	deductible	deductible	ADJ
ftr-429	1134	25	if	if	SCONJ
ftr-429	1134	26	the	the	DET
ftr-429	1134	27	debtor	debtor	NOUN
ftr-429	1134	28	were	be	AUX
ftr-429	1134	29	permitted	permit	VERB
ftr-429	1134	30	to	to	PART
ftr-429	1134	31	make	make	VERB
ftr-429	1134	32	those	those	DET
ftr-429	1134	33	same	same	ADJ
ftr-429	1134	34	payments	payment	NOUN
ftr-429	1134	35	directly	directly	ADV
ftr-429	1134	36	to	to	ADP
ftr-429	1134	37	creditors	creditor	NOUN
ftr-429	1134	38	.	.	PUNCT
ftr-429	1135	1	since	since	SCONJ
ftr-429	1135	2	all	all	DET
ftr-429	1135	3	creditors	creditor	NOUN
ftr-429	1135	4	in	in	ADP
ftr-429	1135	5	bankruptcy	bankruptcy	NOUN
ftr-429	1135	6	must	must	AUX
ftr-429	1135	7	be	be	AUX
ftr-429	1135	8	paid	pay	VERB
ftr-429	1135	9	pro	pro	ADJ
ftr-429	1135	10	rata	rata	NOUN
ftr-429	1135	11	according	accord	VERB
ftr-429	1135	12	to	to	ADP
ftr-429	1135	13	the	the	DET
ftr-429	1135	14	priority	priority	NOUN
ftr-429	1135	15	of	of	ADP
ftr-429	1135	16	their	their	PRON
ftr-429	1135	17	claims	claim	NOUN
ftr-429	1135	18	,	,	PUNCT
ftr-429	1135	19	88	88	NUM
ftr-429	1135	20	a	a	DET
ftr-429	1135	21	deduction	deduction	NOUN
ftr-429	1135	22	should	should	AUX
ftr-429	1135	23	be	be	AUX
ftr-429	1135	24	184	184	NUM
ftr-429	1135	25	.	.	PUNCT
ftr-429	1136	1	chapter	chapter	NOUN
ftr-429	1136	2	7	7	NUM
ftr-429	1136	3	is	be	AUX
ftr-429	1136	4	the	the	DET
ftr-429	1136	5	so	so	ADV
ftr-429	1136	6	-	-	PUNCT
ftr-429	1136	7	called	call	VERB
ftr-429	1136	8	"	"	PUNCT
ftr-429	1136	9	straight	straight	ADJ
ftr-429	1136	10	bankruptcy	bankruptcy	NOUN
ftr-429	1136	11	"	"	PUNCT
ftr-429	1136	12	provision	provision	NOUN
ftr-429	1136	13	of	of	ADP
ftr-429	1136	14	the	the	DET
ftr-429	1136	15	bankruptcy	bankruptcy	NOUN
ftr-429	1136	16	code	code	PROPN
ftr-429	1136	17	.	.	PUNCT
ftr-429	1137	1	it	it	PRON
ftr-429	1137	2	provides	provide	VERB
ftr-429	1137	3	for	for	ADP
ftr-429	1137	4	the	the	DET
ftr-429	1137	5	liquidation	liquidation	NOUN
ftr-429	1137	6	of	of	ADP
ftr-429	1137	7	the	the	DET
ftr-429	1137	8	debtor	debtor	NOUN
ftr-429	1137	9	's	's	PART
ftr-429	1137	10	assets	asset	NOUN
ftr-429	1137	11	under	under	ADP
ftr-429	1137	12	the	the	DET
ftr-429	1137	13	supervision	supervision	NOUN
ftr-429	1137	14	of	of	ADP
ftr-429	1137	15	a	a	DET
ftr-429	1137	16	courtappointed	courtappointe	VERB
ftr-429	1137	17	trustee	trustee	NOUN
ftr-429	1137	18	,	,	PUNCT
ftr-429	1137	19	and	and	CCONJ
ftr-429	1137	20	the	the	DET
ftr-429	1137	21	payment	payment	NOUN
ftr-429	1137	22	of	of	ADP
ftr-429	1137	23	claims	claim	NOUN
ftr-429	1137	24	in	in	ADP
ftr-429	1137	25	accordance	accordance	NOUN
ftr-429	1137	26	with	with	ADP
ftr-429	1137	27	the	the	DET
ftr-429	1137	28	rules	rule	NOUN
ftr-429	1137	29	established	establish	VERB
ftr-429	1137	30	by	by	ADP
ftr-429	1137	31	congress	congress	PROPN
ftr-429	1137	32	for	for	ADP
ftr-429	1137	33	bankruptcy	bankruptcy	NOUN
ftr-429	1137	34	liquidations	liquidation	NOUN
ftr-429	1137	35	in	in	ADP
ftr-429	1137	36	§	§	PROPN
ftr-429	1137	37	726	726	NUM
ftr-429	1137	38	of	of	ADP
ftr-429	1137	39	the	the	DET
ftr-429	1137	40	bankruptcy	bankruptcy	NOUN
ftr-429	1137	41	code	code	PROPN
ftr-429	1137	42	.	.	PUNCT
ftr-429	1138	1	see	see	VERB
ftr-429	1138	2	11	11	NUM
ftr-429	1138	3	u.s.c	u.s.c	ADJ
ftr-429	1138	4	.	.	PUNCT
ftr-429	1139	1	§	§	PROPN
ftr-429	1139	2	701	701	NUM
ftr-429	1139	3	(	(	PUNCT
ftr-429	1139	4	appointment	appointment	NOUN
ftr-429	1139	5	of	of	ADP
ftr-429	1139	6	interim	interim	ADJ
ftr-429	1139	7	trustee	trustee	NOUN
ftr-429	1139	8	)	)	PUNCT
ftr-429	1139	9	;	;	PUNCT
ftr-429	1139	10	i	i	PROPN
ftr-429	1139	11	d.	d.	PROPN
ftr-429	1139	12	§	§	PROPN
ftr-429	1139	13	704	704	NUM
ftr-429	1139	14	(	(	PUNCT
ftr-429	1139	15	duty	duty	NOUN
ftr-429	1139	16	of	of	ADP
ftr-429	1139	17	trustee	trustee	NOUN
ftr-429	1139	18	to	to	PART
ftr-429	1139	19	collect	collect	VERB
ftr-429	1139	20	and	and	CCONJ
ftr-429	1139	21	reduce	reduce	VERB
ftr-429	1139	22	to	to	ADP
ftr-429	1139	23	money	money	NOUN
ftr-429	1139	24	property	property	NOUN
ftr-429	1139	25	of	of	ADP
ftr-429	1139	26	estate	estate	NOUN
ftr-429	1139	27	and	and	CCONJ
ftr-429	1139	28	close	close	ADJ
ftr-429	1139	29	estate	estate	NOUN
ftr-429	1139	30	as	as	ADV
ftr-429	1139	31	expeditiously	expeditiously	ADV
ftr-429	1139	32	as	as	SCONJ
ftr-429	1139	33	is	be	AUX
ftr-429	1139	34	compatible	compatible	ADJ
ftr-429	1139	35	with	with	ADP
ftr-429	1139	36	the	the	DET
ftr-429	1139	37	best	good	ADJ
ftr-429	1139	38	interests	interest	NOUN
ftr-429	1139	39	of	of	ADP
ftr-429	1139	40	parties	party	NOUN
ftr-429	1139	41	in	in	ADP
ftr-429	1139	42	interest	interest	NOUN
ftr-429	1139	43	)	)	PUNCT
ftr-429	1139	44	;	;	PUNCT
ftr-429	1139	45	i	i	PROPN
ftr-429	1139	46	d.	d.	PROPN
ftr-429	1139	47	§	§	PROPN
ftr-429	1139	48	726	726	NUM
ftr-429	1139	49	(	(	PUNCT
ftr-429	1139	50	distribution	distribution	NOUN
ftr-429	1139	51	rules	rule	NOUN
ftr-429	1139	52	)	)	PUNCT
ftr-429	1139	53	.	.	PUNCT
ftr-429	1140	1	it	it	PRON
ftr-429	1140	2	is	be	AUX
ftr-429	1140	3	appropriate	appropriate	ADJ
ftr-429	1140	4	to	to	PART
ftr-429	1140	5	use	use	VERB
ftr-429	1140	6	the	the	DET
ftr-429	1140	7	chapter	chapter	NOUN
ftr-429	1140	8	7	7	NUM
ftr-429	1140	9	distribution	distribution	NOUN
ftr-429	1140	10	scheme	scheme	NOUN
ftr-429	1140	11	for	for	ADP
ftr-429	1140	12	the	the	DET
ftr-429	1140	13	hypothetical	hypothetical	ADJ
ftr-429	1140	14	interim	interim	ADJ
ftr-429	1140	15	distribution	distribution	NOUN
ftr-429	1140	16	to	to	ADP
ftr-429	1140	17	creditors	creditor	NOUN
ftr-429	1140	18	for	for	ADP
ftr-429	1140	19	two	two	NUM
ftr-429	1140	20	reasons	reason	NOUN
ftr-429	1140	21	.	.	PUNCT
ftr-429	1141	1	first	first	ADV
ftr-429	1141	2	,	,	PUNCT
ftr-429	1141	3	it	it	PRON
ftr-429	1141	4	is	be	AUX
ftr-429	1141	5	the	the	DET
ftr-429	1141	6	scheme	scheme	NOUN
ftr-429	1141	7	that	that	PRON
ftr-429	1141	8	would	would	AUX
ftr-429	1141	9	apply	apply	VERB
ftr-429	1141	10	if	if	SCONJ
ftr-429	1141	11	the	the	DET
ftr-429	1141	12	case	case	NOUN
ftr-429	1141	13	were	be	AUX
ftr-429	1141	14	to	to	PART
ftr-429	1141	15	be	be	AUX
ftr-429	1141	16	converted	convert	VERB
ftr-429	1141	17	from	from	ADP
ftr-429	1141	18	chapter	chapter	NOUN
ftr-429	1141	19	11	11	NUM
ftr-429	1141	20	to	to	ADP
ftr-429	1141	21	chapter	chapter	NOUN
ftr-429	1141	22	7	7	NUM
ftr-429	1141	23	upon	upon	SCONJ
ftr-429	1141	24	the	the	DET
ftr-429	1141	25	debtor	debtor	NOUN
ftr-429	1141	26	's	's	PART
ftr-429	1141	27	inability	inability	NOUN
ftr-429	1141	28	to	to	PART
ftr-429	1141	29	confirm	confirm	VERB
ftr-429	1141	30	or	or	CCONJ
ftr-429	1141	31	effectuate	effectuate	VERB
ftr-429	1141	32	a	a	DET
ftr-429	1141	33	plan	plan	NOUN
ftr-429	1141	34	of	of	ADP
ftr-429	1141	35	reorganization	reorganization	NOUN
ftr-429	1141	36	.	.	PUNCT
ftr-429	1142	1	see	see	VERB
ftr-429	1142	2	11	11	NUM
ftr-429	1142	3	u.s.c	u.s.c	ADJ
ftr-429	1142	4	.	.	PUNCT
ftr-429	1143	1	§	§	PROPN
ftr-429	1143	2	1112(b	1112(b	NUM
ftr-429	1143	3	)	)	PUNCT
ftr-429	1143	4	.	.	PUNCT
ftr-429	1144	1	second	second	ADJ
ftr-429	1144	2	,	,	PUNCT
ftr-429	1144	3	the	the	DET
ftr-429	1144	4	chapter	chapter	NOUN
ftr-429	1144	5	7	7	NUM
ftr-429	1144	6	distribution	distribution	NOUN
ftr-429	1144	7	scheme	scheme	NOUN
ftr-429	1144	8	is	be	AUX
ftr-429	1144	9	incorporated	incorporate	VERB
ftr-429	1144	10	into	into	ADP
ftr-429	1144	11	the	the	DET
ftr-429	1144	12	chapter	chapter	NOUN
ftr-429	1144	13	11	11	NUM
ftr-429	1144	14	plan	plan	NOUN
ftr-429	1144	15	confirmation	confirmation	NOUN
ftr-429	1144	16	requirements	requirement	NOUN
ftr-429	1144	17	through	through	ADP
ftr-429	1144	18	the	the	DET
ftr-429	1144	19	best	good	ADJ
ftr-429	1144	20	interests	interest	NOUN
ftr-429	1144	21	of	of	ADP
ftr-429	1144	22	creditors	creditor	NOUN
ftr-429	1144	23	test	test	VERB
ftr-429	1144	24	in	in	ADP
ftr-429	1144	25	§	§	PROPN
ftr-429	1144	26	1	1	NUM
ftr-429	1144	27	129(a)(7)(ii	129(a)(7)(ii	NUM
ftr-429	1144	28	)	)	PUNCT
ftr-429	1144	29	of	of	ADP
ftr-429	1144	30	the	the	DET
ftr-429	1144	31	bankruptcy	bankruptcy	NOUN
ftr-429	1144	32	code	code	PROPN
ftr-429	1144	33	.	.	PUNCT
ftr-429	1145	1	the	the	DET
ftr-429	1145	2	best	good	ADJ
ftr-429	1145	3	interests	interest	NOUN
ftr-429	1145	4	of	of	ADP
ftr-429	1145	5	creditors	creditor	NOUN
ftr-429	1145	6	test	test	NOUN
ftr-429	1145	7	prevents	prevent	VERB
ftr-429	1145	8	confirmation	confirmation	NOUN
ftr-429	1145	9	of	of	ADP
ftr-429	1145	10	a	a	DET
ftr-429	1145	11	chapter	chapter	NOUN
ftr-429	1145	12	11	11	NUM
ftr-429	1145	13	reorganization	reorganization	NOUN
ftr-429	1145	14	plan	plan	NOUN
ftr-429	1145	15	without	without	ADP
ftr-429	1145	16	the	the	DET
ftr-429	1145	17	express	express	ADJ
ftr-429	1145	18	vote	vote	NOUN
ftr-429	1145	19	of	of	ADP
ftr-429	1145	20	each	each	DET
ftr-429	1145	21	creditor	creditor	NOUN
ftr-429	1145	22	unless	unless	SCONJ
ftr-429	1145	23	the	the	DET
ftr-429	1145	24	plan	plan	NOUN
ftr-429	1145	25	proponent	proponent	NOUN
ftr-429	1145	26	can	can	AUX
ftr-429	1145	27	prove	prove	VERB
ftr-429	1145	28	that	that	SCONJ
ftr-429	1145	29	each	each	DET
ftr-429	1145	30	creditor	creditor	NOUN
ftr-429	1145	31	will	will	AUX
ftr-429	1145	32	receive	receive	VERB
ftr-429	1145	33	under	under	ADP
ftr-429	1145	34	the	the	DET
ftr-429	1145	35	plan	plan	NOUN
ftr-429	1145	36	at	at	ADP
ftr-429	1145	37	least	least	ADJ
ftr-429	1145	38	the	the	DET
ftr-429	1145	39	amount	amount	NOUN
ftr-429	1145	40	that	that	PRON
ftr-429	1145	41	such	such	ADJ
ftr-429	1145	42	creditor	creditor	NOUN
ftr-429	1145	43	would	would	AUX
ftr-429	1145	44	receive	receive	VERB
ftr-429	1145	45	in	in	ADP
ftr-429	1145	46	a	a	DET
ftr-429	1145	47	liquidation	liquidation	NOUN
ftr-429	1145	48	under	under	ADP
ftr-429	1145	49	chapter	chapter	NOUN
ftr-429	1145	50	7	7	NUM
ftr-429	1145	51	.	.	PUNCT
ftr-429	1146	1	this	this	DET
ftr-429	1146	2	fundamental	fundamental	ADJ
ftr-429	1146	3	test	test	NOUN
ftr-429	1146	4	is	be	AUX
ftr-429	1146	5	designed	design	VERB
ftr-429	1146	6	to	to	PART
ftr-429	1146	7	assure	assure	VERB
ftr-429	1146	8	that	that	SCONJ
ftr-429	1146	9	all	all	DET
ftr-429	1146	10	creditors	creditor	NOUN
ftr-429	1146	11	who	who	PRON
ftr-429	1146	12	do	do	AUX
ftr-429	1146	13	not	not	PART
ftr-429	1146	14	specifically	specifically	ADV
ftr-429	1146	15	accept	accept	VERB
ftr-429	1146	16	the	the	DET
ftr-429	1146	17	plan	plan	NOUN
ftr-429	1146	18	are	be	AUX
ftr-429	1146	19	at	at	ADV
ftr-429	1146	20	least	least	ADJ
ftr-429	1146	21	as	as	ADV
ftr-429	1146	22	well	well	ADV
ftr-429	1146	23	off	off	ADV
ftr-429	1146	24	as	as	SCONJ
ftr-429	1146	25	they	they	PRON
ftr-429	1146	26	would	would	AUX
ftr-429	1146	27	be	be	AUX
ftr-429	1146	28	in	in	ADP
ftr-429	1146	29	a	a	DET
ftr-429	1146	30	chapter	chapter	NOUN
ftr-429	1146	31	7	7	NUM
ftr-429	1146	32	liquidation	liquidation	NOUN
ftr-429	1146	33	.	.	PUNCT
ftr-429	1147	1	therefore	therefore	ADV
ftr-429	1147	2	,	,	PUNCT
ftr-429	1147	3	the	the	DET
ftr-429	1147	4	hypothetical	hypothetical	ADJ
ftr-429	1147	5	interim	interim	ADJ
ftr-429	1147	6	distribution	distribution	NOUN
ftr-429	1147	7	will	will	AUX
ftr-429	1147	8	be	be	AUX
ftr-429	1147	9	allocated	allocate	VERB
ftr-429	1147	10	in	in	ADP
ftr-429	1147	11	accordance	accordance	NOUN
ftr-429	1147	12	with	with	ADP
ftr-429	1147	13	the	the	DET
ftr-429	1147	14	procedure	procedure	NOUN
ftr-429	1147	15	required	require	VERB
ftr-429	1147	16	both	both	CCONJ
ftr-429	1147	17	in	in	ADP
ftr-429	1147	18	the	the	DET
ftr-429	1147	19	event	event	NOUN
ftr-429	1147	20	of	of	ADP
ftr-429	1147	21	a	a	DET
ftr-429	1147	22	conversion	conversion	NOUN
ftr-429	1147	23	or	or	CCONJ
ftr-429	1147	24	for	for	ADP
ftr-429	1147	25	meeting	meet	VERB
ftr-429	1147	26	the	the	DET
ftr-429	1147	27	fundamental	fundamental	ADJ
ftr-429	1147	28	best	good	ADJ
ftr-429	1147	29	interests	interest	NOUN
ftr-429	1147	30	of	of	ADP
ftr-429	1147	31	creditors	creditor	NOUN
ftr-429	1147	32	test	test	VERB
ftr-429	1147	33	at	at	ADP
ftr-429	1147	34	plan	plan	NOUN
ftr-429	1147	35	confirmation	confirmation	NOUN
ftr-429	1147	36	.	.	PUNCT
ftr-429	1148	1	185	185	NUM
ftr-429	1148	2	.	.	PUNCT
ftr-429	1149	1	commissioner	commissioner	NOUN
ftr-429	1149	2	v.	v.	ADP
ftr-429	1149	3	tufts	tufts	PROPN
ftr-429	1149	4	,	,	PUNCT
ftr-429	1149	5	461	461	NUM
ftr-429	1149	6	u.s	u.s	PROPN
ftr-429	1149	7	.	.	PROPN
ftr-429	1149	8	300	300	NUM
ftr-429	1149	9	(	(	PUNCT
ftr-429	1149	10	1982	1982	NUM
ftr-429	1149	11	)	)	PUNCT
ftr-429	1149	12	(	(	PUNCT
ftr-429	1149	13	stating	state	VERB
ftr-429	1149	14	that	that	SCONJ
ftr-429	1149	15	"	"	PUNCT
ftr-429	1149	16	[	[	X
ftr-429	1149	17	w]hen	w]hen	ADV
ftr-429	1149	18	a	a	DET
ftr-429	1149	19	taxpayer	taxpayer	NOUN
ftr-429	1149	20	receives	receive	VERB
ftr-429	1149	21	a	a	DET
ftr-429	1149	22	loan	loan	NOUN
ftr-429	1149	23	,	,	PUNCT
ftr-429	1149	24	he	he	PRON
ftr-429	1149	25	incurs	incur	VERB
ftr-429	1149	26	an	an	DET
ftr-429	1149	27	obligation	obligation	NOUN
ftr-429	1149	28	to	to	PART
ftr-429	1149	29	repay	repay	VERB
ftr-429	1149	30	the	the	DET
ftr-429	1149	31	loan	loan	NOUN
ftr-429	1149	32	at	at	ADP
ftr-429	1149	33	some	some	DET
ftr-429	1149	34	future	future	ADJ
ftr-429	1149	35	date	date	NOUN
ftr-429	1149	36	.	.	PUNCT
ftr-429	1150	1	because	because	SCONJ
ftr-429	1150	2	of	of	ADP
ftr-429	1150	3	this	this	DET
ftr-429	1150	4	obligation	obligation	NOUN
ftr-429	1150	5	,	,	PUNCT
ftr-429	1150	6	the	the	DET
ftr-429	1150	7	loan	loan	NOUN
ftr-429	1150	8	proceeds	proceed	NOUN
ftr-429	1150	9	do	do	AUX
ftr-429	1150	10	not	not	PART
ftr-429	1150	11	qualify	qualify	VERB
ftr-429	1150	12	as	as	ADP
ftr-429	1150	13	income	income	NOUN
ftr-429	1150	14	to	to	ADP
ftr-429	1150	15	the	the	DET
ftr-429	1150	16	taxpayer	taxpayer	NOUN
ftr-429	1150	17	.	.	PUNCT
ftr-429	1151	1	when	when	SCONJ
ftr-429	1151	2	he	he	PRON
ftr-429	1151	3	fulfills	fulfill	VERB
ftr-429	1151	4	the	the	DET
ftr-429	1151	5	obligaton	obligaton	NOUN
ftr-429	1151	6	,	,	PUNCT
ftr-429	1151	7	the	the	DET
ftr-429	1151	8	repayment	repayment	NOUN
ftr-429	1151	9	of	of	ADP
ftr-429	1151	10	the	the	DET
ftr-429	1151	11	loan	loan	NOUN
ftr-429	1151	12	likewise	likewise	ADV
ftr-429	1151	13	has	have	VERB
ftr-429	1151	14	no	no	DET
ftr-429	1151	15	effect	effect	NOUN
ftr-429	1151	16	on	on	ADP
ftr-429	1151	17	his	his	PRON
ftr-429	1151	18	tax	tax	NOUN
ftr-429	1151	19	liability	liability	NOUN
ftr-429	1151	20	.	.	PUNCT
ftr-429	1151	21	"	"	PUNCT
ftr-429	1151	22	)	)	PUNCT
ftr-429	1152	1	186	186	NUM
ftr-429	1152	2	.	.	PUNCT
ftr-429	1153	1	§	§	PROPN
ftr-429	1153	2	262(a	262(a	PROPN
ftr-429	1153	3	)	)	PUNCT
ftr-429	1153	4	.	.	PUNCT
ftr-429	1154	1	187	187	NUM
ftr-429	1154	2	.	.	PUNCT
ftr-429	1155	1	see	see	VERB
ftr-429	1155	2	11	11	NUM
ftr-429	1155	3	u.s.c	u.s.c	ADJ
ftr-429	1155	4	.	.	PUNCT
ftr-429	1156	1	§	§	PROPN
ftr-429	1156	2	726(b	726(b	PROPN
ftr-429	1156	3	)	)	PUNCT
ftr-429	1156	4	(	(	PUNCT
ftr-429	1156	5	providing	provide	VERB
ftr-429	1156	6	that	that	DET
ftr-429	1156	7	distribution	distribution	NOUN
ftr-429	1156	8	in	in	ADP
ftr-429	1156	9	chapter	chapter	NOUN
ftr-429	1156	10	7	7	NUM
ftr-429	1156	11	liquidation	liquidation	NOUN
ftr-429	1156	12	prorata	prorata	NOUN
ftr-429	1156	13	to	to	ADP
ftr-429	1156	14	creditors	creditor	NOUN
ftr-429	1156	15	holding	hold	VERB
ftr-429	1156	16	claims	claim	NOUN
ftr-429	1156	17	of	of	ADP
ftr-429	1156	18	the	the	DET
ftr-429	1156	19	same	same	ADJ
ftr-429	1156	20	priority	priority	NOUN
ftr-429	1156	21	)	)	PUNCT
ftr-429	1156	22	;	;	PUNCT
ftr-429	1156	23	i	i	PROPN
ftr-429	1156	24	d.	d.	PROPN
ftr-429	1156	25	§	§	PROPN
ftr-429	1156	26	1	1	NUM
ftr-429	1156	27	123(a)(4	123(a)(4	NUM
ftr-429	1156	28	)	)	PUNCT
ftr-429	1156	29	(	(	PUNCT
ftr-429	1156	30	requiring	require	VERB
ftr-429	1156	31	same	same	ADJ
ftr-429	1156	32	treatment	treatment	NOUN
ftr-429	1156	33	for	for	ADP
ftr-429	1156	34	all	all	DET
ftr-429	1156	35	claims	claim	NOUN
ftr-429	1156	36	in	in	ADP
ftr-429	1156	37	the	the	DET
ftr-429	1156	38	same	same	ADJ
ftr-429	1156	39	class	class	NOUN
ftr-429	1156	40	in	in	ADP
ftr-429	1156	41	chapter	chapter	NOUN
ftr-429	1156	42	11	11	NUM
ftr-429	1156	43	plan	plan	NOUN
ftr-429	1156	44	)	)	PUNCT
ftr-429	1156	45	;	;	PUNCT
ftr-429	1156	46	see	see	VERB
ftr-429	1156	47	also	also	ADV
ftr-429	1156	48	supra	supra	PROPN
ftr-429	1156	49	note	note	PROPN
ftr-429	1156	50	105	105	NUM
ftr-429	1156	51	.	.	X
ftr-429	1156	52	188	188	NUM
ftr-429	1156	53	.	.	PUNCT
ftr-429	1157	1	section	section	NOUN
ftr-429	1157	2	726	726	NUM
ftr-429	1157	3	of	of	ADP
ftr-429	1157	4	the	the	DET
ftr-429	1157	5	bankruptcy	bankruptcy	NOUN
ftr-429	1157	6	code	code	NOUN
ftr-429	1157	7	contains	contain	VERB
ftr-429	1157	8	the	the	DET
ftr-429	1157	9	applicable	applicable	ADJ
ftr-429	1157	10	chapter	chapter	NOUN
ftr-429	1157	11	7	7	NUM
ftr-429	1157	12	distribution	distribution	NOUN
ftr-429	1157	13	rules	rule	NOUN
ftr-429	1157	14	.	.	PUNCT
ftr-429	1158	1	these	these	DET
ftr-429	1158	2	rules	rule	NOUN
ftr-429	1158	3	require	require	VERB
ftr-429	1158	4	claims	claim	NOUN
ftr-429	1158	5	entitled	entitle	VERB
ftr-429	1158	6	to	to	ADP
ftr-429	1158	7	priority	priority	NOUN
ftr-429	1158	8	to	to	PART
ftr-429	1158	9	be	be	AUX
ftr-429	1158	10	paid	pay	VERB
ftr-429	1158	11	in	in	ADP
ftr-429	1158	12	the	the	DET
ftr-429	1158	13	order	order	NOUN
ftr-429	1158	14	specified	specify	VERB
ftr-429	1158	15	in	in	ADP
ftr-429	1158	16	§	§	PROPN
ftr-429	1158	17	507	507	NUM
ftr-429	1158	18	of	of	ADP
ftr-429	1158	19	the	the	DET
ftr-429	1158	20	bankruptcy	bankruptcy	NOUN
ftr-429	1158	21	code	code	NOUN
ftr-429	1158	22	before	before	SCONJ
ftr-429	1158	23	the	the	DET
ftr-429	1158	24	claims	claim	NOUN
ftr-429	1158	25	of	of	ADP
ftr-429	1158	26	general	general	ADJ
ftr-429	1158	27	unsecured	unsecured	ADJ
ftr-429	1158	28	creditors	creditor	NOUN
ftr-429	1158	29	are	be	AUX
ftr-429	1158	30	paid	pay	VERB
ftr-429	1158	31	.	.	PUNCT
ftr-429	1159	1	florida	florida	PROPN
ftr-429	1159	2	tax	tax	PROPN
ftr-429	1159	3	review	review	NOUN
ftr-429	1160	1	[	[	X
ftr-429	1160	2	vol	vol	NOUN
ftr-429	1160	3	.	.	PUNCT
ftr-429	1160	4	5:3	5:3	NUM
ftr-429	1160	5	avoiding	avoid	VERB
ftr-429	1160	6	phantom	phantom	ADJ
ftr-429	1160	7	income	income	NOUN
ftr-429	1160	8	in	in	ADP
ftr-429	1160	9	bankruptcy	bankruptcy	NOUN
ftr-429	1160	10	allowed	allow	VERB
ftr-429	1160	11	only	only	ADV
ftr-429	1160	12	for	for	ADP
ftr-429	1160	13	the	the	DET
ftr-429	1160	14	portion	portion	NOUN
ftr-429	1160	15	of	of	ADP
ftr-429	1160	16	the	the	DET
ftr-429	1160	17	payments	payment	NOUN
ftr-429	1160	18	that	that	PRON
ftr-429	1160	19	would	would	AUX
ftr-429	1160	20	have	have	AUX
ftr-429	1160	21	been	be	AUX
ftr-429	1160	22	deductible	deductible	ADJ
ftr-429	1160	23	if	if	SCONJ
ftr-429	1160	24	the	the	DET
ftr-429	1160	25	payments	payment	NOUN
ftr-429	1160	26	were	be	AUX
ftr-429	1160	27	made	make	VERB
ftr-429	1160	28	directly	directly	ADV
ftr-429	1160	29	to	to	ADP
ftr-429	1160	30	the	the	DET
ftr-429	1160	31	creditors	creditor	NOUN
ftr-429	1160	32	.	.	PUNCT
ftr-429	1161	1	second	second	ADJ
ftr-429	1161	2	,	,	PUNCT
ftr-429	1161	3	appropriate	appropriate	ADJ
ftr-429	1161	4	adjustments	adjustment	NOUN
ftr-429	1161	5	must	must	AUX
ftr-429	1161	6	be	be	AUX
ftr-429	1161	7	made	make	VERB
ftr-429	1161	8	for	for	ADP
ftr-429	1161	9	the	the	DET
ftr-429	1161	10	claims	claim	NOUN
ftr-429	1161	11	of	of	ADP
ftr-429	1161	12	secured	secured	ADJ
ftr-429	1161	13	creditors	creditor	NOUN
ftr-429	1161	14	.	.	PUNCT
ftr-429	1162	1	in	in	ADP
ftr-429	1162	2	a	a	DET
ftr-429	1162	3	chapter	chapter	NOUN
ftr-429	1162	4	7	7	NUM
ftr-429	1162	5	case	case	NOUN
ftr-429	1162	6	,	,	PUNCT
ftr-429	1162	7	fully	fully	ADV
ftr-429	1162	8	secured	secure	VERB
ftr-429	1162	9	creditors	creditor	NOUN
ftr-429	1162	10	would	would	AUX
ftr-429	1162	11	be	be	AUX
ftr-429	1162	12	entitled	entitle	VERB
ftr-429	1162	13	to	to	ADP
ftr-429	1162	14	distributions	distribution	NOUN
ftr-429	1162	15	only	only	ADV
ftr-429	1162	16	from	from	ADP
ftr-429	1162	17	the	the	DET
ftr-429	1162	18	proceeds	proceed	NOUN
ftr-429	1162	19	of	of	ADP
ftr-429	1162	20	their	their	PRON
ftr-429	1162	21	collateral	collateral	NOUN
ftr-429	1162	22	,	,	PUNCT
ftr-429	1162	23	and	and	CCONJ
ftr-429	1162	24	would	would	AUX
ftr-429	1162	25	have	have	VERB
ftr-429	1162	26	an	an	DET
ftr-429	1162	27	entitlement	entitlement	NOUN
ftr-429	1162	28	to	to	ADP
ftr-429	1162	29	those	those	DET
ftr-429	1162	30	proceeds	proceed	NOUN
ftr-429	1162	31	before	before	ADP
ftr-429	1162	32	other	other	ADJ
ftr-429	1162	33	creditors	creditor	NOUN
ftr-429	1162	34	.	.	PUNCT
ftr-429	1163	1	a	a	DET
ftr-429	1163	2	fully	fully	ADV
ftr-429	1163	3	secured	secure	VERB
ftr-429	1163	4	creditor	creditor	NOUN
ftr-429	1163	5	would	would	AUX
ftr-429	1163	6	not	not	PART
ftr-429	1163	7	be	be	AUX
ftr-429	1163	8	entitled	entitle	VERB
ftr-429	1163	9	to	to	ADP
ftr-429	1163	10	any	any	DET
ftr-429	1163	11	payment	payment	NOUN
ftr-429	1163	12	from	from	ADP
ftr-429	1163	13	the	the	DET
ftr-429	1163	14	debtor	debtor	NOUN
ftr-429	1163	15	's	's	PART
ftr-429	1163	16	other	other	ADJ
ftr-429	1163	17	funds	fund	NOUN
ftr-429	1163	18	in	in	ADP
ftr-429	1163	19	a	a	DET
ftr-429	1163	20	chapter	chapter	NOUN
ftr-429	1163	21	7	7	NUM
ftr-429	1163	22	liquidation	liquidation	NOUN
ftr-429	1163	23	.	.	PUNCT
ftr-429	1164	1	therefore	therefore	ADV
ftr-429	1164	2	,	,	PUNCT
ftr-429	1164	3	if	if	SCONJ
ftr-429	1164	4	cash	cash	NOUN
ftr-429	1164	5	collateral	collateral	NOUN
ftr-429	1164	6	"	"	PUNCT
ftr-429	1164	7	9	9	NUM
ftr-429	1164	8	is	be	AUX
ftr-429	1164	9	contributed	contribute	VERB
ftr-429	1164	10	to	to	ADP
ftr-429	1164	11	the	the	DET
ftr-429	1164	12	trust	trust	NOUN
ftr-429	1164	13	,	,	PUNCT
ftr-429	1164	14	it	it	PRON
ftr-429	1164	15	should	should	AUX
ftr-429	1164	16	be	be	AUX
ftr-429	1164	17	separately	separately	ADV
ftr-429	1164	18	accounted	account	VERB
ftr-429	1164	19	for	for	ADP
ftr-429	1164	20	and	and	CCONJ
ftr-429	1164	21	properly	properly	ADV
ftr-429	1164	22	allocated	allocate	VERB
ftr-429	1164	23	first	first	ADV
ftr-429	1164	24	on	on	ADP
ftr-429	1164	25	account	account	NOUN
ftr-429	1164	26	of	of	ADP
ftr-429	1164	27	the	the	DET
ftr-429	1164	28	secured	secure	VERB
ftr-429	1164	29	creditor	creditor	NOUN
ftr-429	1164	30	's	's	PART
ftr-429	1164	31	claim	claim	NOUN
ftr-429	1164	32	(	(	PUNCT
ftr-429	1164	33	and	and	CCONJ
ftr-429	1164	34	if	if	SCONJ
ftr-429	1164	35	multiple	multiple	ADJ
ftr-429	1164	36	secured	secured	ADJ
ftr-429	1164	37	creditors	creditor	NOUN
ftr-429	1164	38	on	on	ADP
ftr-429	1164	39	account	account	NOUN
ftr-429	1164	40	of	of	ADP
ftr-429	1164	41	the	the	DET
ftr-429	1164	42	secured	secure	VERB
ftr-429	1164	43	creditors	creditor	NOUN
ftr-429	1164	44	'	'	PART
ftr-429	1164	45	claims	claim	NOUN
ftr-429	1164	46	according	accord	VERB
ftr-429	1164	47	to	to	ADP
ftr-429	1164	48	their	their	PRON
ftr-429	1164	49	state	state	NOUN
ftr-429	1164	50	-	-	PUNCT
ftr-429	1164	51	law	law	NOUN
ftr-429	1164	52	priority	priority	NOUN
ftr-429	1164	53	)	)	PUNCT
ftr-429	1164	54	with	with	ADP
ftr-429	1164	55	any	any	DET
ftr-429	1164	56	excess	excess	NOUN
ftr-429	1164	57	allocated	allocate	VERB
ftr-429	1164	58	to	to	ADP
ftr-429	1164	59	the	the	DET
ftr-429	1164	60	payment	payment	NOUN
ftr-429	1164	61	of	of	ADP
ftr-429	1164	62	the	the	DET
ftr-429	1164	63	claims	claim	NOUN
ftr-429	1164	64	of	of	ADP
ftr-429	1164	65	other	other	ADJ
ftr-429	1164	66	creditors	creditor	NOUN
ftr-429	1164	67	according	accord	VERB
ftr-429	1164	68	to	to	ADP
ftr-429	1164	69	the	the	DET
ftr-429	1164	70	chapter	chapter	NOUN
ftr-429	1164	71	7	7	NUM
ftr-429	1164	72	priority	priority	NOUN
ftr-429	1164	73	rules	rule	NOUN
ftr-429	1164	74	.	.	PUNCT
ftr-429	1165	1	if	if	SCONJ
ftr-429	1165	2	no	no	DET
ftr-429	1165	3	cash	cash	NOUN
ftr-429	1165	4	collateral	collateral	NOUN
ftr-429	1165	5	is	be	AUX
ftr-429	1165	6	contributed	contribute	VERB
ftr-429	1165	7	to	to	ADP
ftr-429	1165	8	the	the	DET
ftr-429	1165	9	trust	trust	NOUN
ftr-429	1165	10	,	,	PUNCT
ftr-429	1165	11	then	then	ADV
ftr-429	1165	12	no	no	DET
ftr-429	1165	13	portion	portion	NOUN
ftr-429	1165	14	of	of	ADP
ftr-429	1165	15	the	the	DET
ftr-429	1165	16	trust	trust	NOUN
ftr-429	1165	17	funds	fund	NOUN
ftr-429	1165	18	would	would	AUX
ftr-429	1165	19	be	be	AUX
ftr-429	1165	20	allocated	allocate	VERB
ftr-429	1165	21	to	to	ADP
ftr-429	1165	22	the	the	DET
ftr-429	1165	23	claims	claim	NOUN
ftr-429	1165	24	of	of	ADP
ftr-429	1165	25	fully	fully	ADV
ftr-429	1165	26	secured	secure	VERB
ftr-429	1165	27	creditors	creditor	NOUN
ftr-429	1165	28	.	.	PUNCT
ftr-429	1166	1	the	the	DET
ftr-429	1166	2	claims	claim	NOUN
ftr-429	1166	3	of	of	ADP
ftr-429	1166	4	under	under	ADV
ftr-429	1166	5	-	-	PUNCT
ftr-429	1166	6	secured	secure	VERB
ftr-429	1166	7	creditors	creditor	NOUN
ftr-429	1166	8	who	who	PRON
ftr-429	1166	9	have	have	VERB
ftr-429	1166	10	full	full	ADJ
ftr-429	1166	11	recourse	recourse	NOUN
ftr-429	1166	12	'	'	PUNCT
ftr-429	1166	13	90	90	NUM
ftr-429	1166	14	are	be	AUX
ftr-429	1166	15	treated	treat	VERB
ftr-429	1166	16	as	as	ADP
ftr-429	1166	17	two	two	NUM
ftr-429	1166	18	separate	separate	ADJ
ftr-429	1166	19	claims	claim	NOUN
ftr-429	1166	20	under	under	ADP
ftr-429	1166	21	the	the	DET
ftr-429	1166	22	bankruptcy	bankruptcy	NOUN
ftr-429	1166	23	code	code	NOUN
ftr-429	1166	24	a	a	DET
ftr-429	1166	25	secured	secure	VERB
ftr-429	1166	26	claim	claim	NOUN
ftr-429	1166	27	for	for	ADP
ftr-429	1166	28	the	the	DET
ftr-429	1166	29	amount	amount	NOUN
ftr-429	1166	30	of	of	ADP
ftr-429	1166	31	the	the	DET
ftr-429	1166	32	debt	debt	NOUN
ftr-429	1166	33	up	up	ADP
ftr-429	1166	34	to	to	ADP
ftr-429	1166	35	the	the	DET
ftr-429	1166	36	value	value	NOUN
ftr-429	1166	37	of	of	ADP
ftr-429	1166	38	the	the	DET
ftr-429	1166	39	security	security	NOUN
ftr-429	1166	40	,	,	PUNCT
ftr-429	1166	41	and	and	CCONJ
ftr-429	1166	42	an	an	DET
ftr-429	1166	43	unsecured	unsecured	ADJ
ftr-429	1166	44	claim	claim	NOUN
ftr-429	1166	45	for	for	ADP
ftr-429	1166	46	the	the	DET
ftr-429	1166	47	amount	amount	NOUN
ftr-429	1166	48	of	of	ADP
ftr-429	1166	49	the	the	DET
ftr-429	1166	50	debt	debt	NOUN
ftr-429	1166	51	exceeding	exceed	VERB
ftr-429	1166	52	the	the	DET
ftr-429	1166	53	value	value	NOUN
ftr-429	1166	54	of	of	ADP
ftr-429	1166	55	the	the	DET
ftr-429	1166	56	security	security	NOUN
ftr-429	1166	57	.	.	PUNCT
ftr-429	1167	1	'9	'9	VERB
ftr-429	1167	2	'	'	PUNCT
ftr-429	1168	1	the	the	DET
ftr-429	1168	2	secured	secure	VERB
ftr-429	1168	3	portion	portion	NOUN
ftr-429	1168	4	of	of	ADP
ftr-429	1168	5	the	the	DET
ftr-429	1168	6	claim	claim	NOUN
ftr-429	1168	7	should	should	AUX
ftr-429	1168	8	be	be	AUX
ftr-429	1168	9	treated	treat	VERB
ftr-429	1168	10	in	in	ADP
ftr-429	1168	11	the	the	DET
ftr-429	1168	12	same	same	ADJ
ftr-429	1168	13	manner	manner	NOUN
ftr-429	1168	14	as	as	ADP
ftr-429	1168	15	a	a	DET
ftr-429	1168	16	fully	fully	ADV
ftr-429	1168	17	secured	secure	VERB
ftr-429	1168	18	creditor	creditor	NOUN
ftr-429	1168	19	,	,	PUNCT
ftr-429	1168	20	and	and	CCONJ
ftr-429	1168	21	the	the	DET
ftr-429	1168	22	unsecured	unsecured	ADJ
ftr-429	1168	23	portion	portion	NOUN
ftr-429	1168	24	of	of	ADP
ftr-429	1168	25	the	the	DET
ftr-429	1168	26	claim	claim	NOUN
ftr-429	1168	27	should	should	AUX
ftr-429	1168	28	be	be	AUX
ftr-429	1168	29	treated	treat	VERB
ftr-429	1168	30	as	as	ADP
ftr-429	1168	31	a	a	DET
ftr-429	1168	32	general	general	ADJ
ftr-429	1168	33	unsecured	unsecured	ADJ
ftr-429	1168	34	claim	claim	NOUN
ftr-429	1168	35	.	.	PUNCT
ftr-429	1169	1	creditors	creditor	NOUN
ftr-429	1169	2	holding	hold	VERB
ftr-429	1169	3	non	non	ADJ
ftr-429	1169	4	-	-	ADJ
ftr-429	1169	5	recourse	recourse	ADJ
ftr-429	1169	6	under	under	ADV
ftr-429	1169	7	-	-	PUNCT
ftr-429	1169	8	secured	secure	VERB
ftr-429	1169	9	claims	claim	NOUN
ftr-429	1169	10	would	would	AUX
ftr-429	1169	11	be	be	AUX
ftr-429	1169	12	treated	treat	VERB
ftr-429	1169	13	in	in	ADP
ftr-429	1169	14	the	the	DET
ftr-429	1169	15	same	same	ADJ
ftr-429	1169	16	manner	manner	NOUN
ftr-429	1169	17	as	as	ADP
ftr-429	1169	18	fully	fully	ADV
ftr-429	1169	19	secured	secure	VERB
ftr-429	1169	20	creditors	creditor	NOUN
ftr-429	1169	21	and	and	CCONJ
ftr-429	1169	22	excluded	exclude	VERB
ftr-429	1169	23	from	from	ADP
ftr-429	1169	24	treatment	treatment	NOUN
ftr-429	1169	25	in	in	ADP
ftr-429	1169	26	the	the	DET
ftr-429	1169	27	trust	trust	NOUN
ftr-429	1169	28	,	,	PUNCT
ftr-429	1169	29	since	since	SCONJ
ftr-429	1169	30	they	they	PRON
ftr-429	1169	31	would	would	AUX
ftr-429	1169	32	not	not	PART
ftr-429	1169	33	have	have	VERB
ftr-429	1169	34	the	the	DET
ftr-429	1169	35	right	right	NOUN
ftr-429	1169	36	to	to	PART
ftr-429	1169	37	participate	participate	VERB
ftr-429	1169	38	in	in	ADP
ftr-429	1169	39	distributions	distribution	NOUN
ftr-429	1169	40	of	of	ADP
ftr-429	1169	41	the	the	DET
ftr-429	1169	42	debtor	debtor	NOUN
ftr-429	1169	43	's	's	PART
ftr-429	1169	44	other	other	ADJ
ftr-429	1169	45	assets	asset	NOUN
ftr-429	1169	46	.	.	PUNCT
ftr-429	1170	1	192	192	NUM
ftr-429	1170	2	claims	claim	NOUN
ftr-429	1170	3	of	of	ADP
ftr-429	1170	4	the	the	DET
ftr-429	1170	5	same	same	ADJ
ftr-429	1170	6	class	class	NOUN
ftr-429	1170	7	are	be	AUX
ftr-429	1170	8	paid	pay	VERB
ftr-429	1170	9	pro	pro	ADJ
ftr-429	1170	10	-	-	ADJ
ftr-429	1170	11	rata	rata	ADJ
ftr-429	1170	12	in	in	ADP
ftr-429	1170	13	accordance	accordance	NOUN
ftr-429	1170	14	with	with	ADP
ftr-429	1170	15	the	the	DET
ftr-429	1170	16	amounts	amount	NOUN
ftr-429	1170	17	of	of	ADP
ftr-429	1170	18	the	the	DET
ftr-429	1170	19	claims	claim	NOUN
ftr-429	1170	20	.	.	PUNCT
ftr-429	1171	1	11	11	NUM
ftr-429	1171	2	u.s.c	u.s.c	NOUN
ftr-429	1171	3	.	.	PUNCT
ftr-429	1172	1	§	§	PROPN
ftr-429	1172	2	726(b	726(b	PROPN
ftr-429	1172	3	)	)	PUNCT
ftr-429	1172	4	.	.	PUNCT
ftr-429	1173	1	189	189	NUM
ftr-429	1173	2	.	.	PUNCT
ftr-429	1173	3	cash	cash	NOUN
ftr-429	1173	4	collateral	collateral	NOUN
ftr-429	1173	5	is	be	AUX
ftr-429	1173	6	defined	define	VERB
ftr-429	1173	7	in	in	ADP
ftr-429	1173	8	§	§	PROPN
ftr-429	1173	9	363(a	363(a	NUM
ftr-429	1173	10	)	)	PUNCT
ftr-429	1173	11	of	of	ADP
ftr-429	1173	12	the	the	DET
ftr-429	1173	13	bankruptcy	bankruptcy	NOUN
ftr-429	1173	14	code	code	NOUN
ftr-429	1173	15	as	as	ADP
ftr-429	1173	16	cash	cash	NOUN
ftr-429	1173	17	in	in	ADP
ftr-429	1173	18	which	which	PRON
ftr-429	1173	19	both	both	CCONJ
ftr-429	1173	20	the	the	DET
ftr-429	1173	21	estate	estate	NOUN
ftr-429	1173	22	and	and	CCONJ
ftr-429	1173	23	a	a	DET
ftr-429	1173	24	secured	secure	VERB
ftr-429	1173	25	creditor	creditor	NOUN
ftr-429	1173	26	have	have	VERB
ftr-429	1173	27	an	an	DET
ftr-429	1173	28	interest	interest	NOUN
ftr-429	1173	29	.	.	PUNCT
ftr-429	1174	1	it	it	PRON
ftr-429	1174	2	includes	include	VERB
ftr-429	1174	3	the	the	DET
ftr-429	1174	4	proceeds	proceed	NOUN
ftr-429	1174	5	from	from	ADP
ftr-429	1174	6	the	the	DET
ftr-429	1174	7	sale	sale	NOUN
ftr-429	1174	8	of	of	ADP
ftr-429	1174	9	the	the	DET
ftr-429	1174	10	lender	lender	NOUN
ftr-429	1174	11	's	's	PART
ftr-429	1174	12	collateral	collateral	NOUN
ftr-429	1174	13	to	to	ADP
ftr-429	1174	14	the	the	DET
ftr-429	1174	15	extent	extent	NOUN
ftr-429	1174	16	the	the	DET
ftr-429	1174	17	lender	lender	NOUN
ftr-429	1174	18	's	's	PART
ftr-429	1174	19	security	security	NOUN
ftr-429	1174	20	interest	interest	NOUN
ftr-429	1174	21	extends	extend	VERB
ftr-429	1174	22	to	to	ADP
ftr-429	1174	23	such	such	ADJ
ftr-429	1174	24	proceeds	proceed	NOUN
ftr-429	1174	25	.	.	PUNCT
ftr-429	1175	1	190	190	NUM
ftr-429	1175	2	.	.	PUNCT
ftr-429	1176	1	under	under	ADP
ftr-429	1176	2	applicable	applicable	ADJ
ftr-429	1176	3	non	non	ADJ
ftr-429	1176	4	-	-	ADJ
ftr-429	1176	5	bankruptcy	bankruptcy	ADJ
ftr-429	1176	6	law	law	NOUN
ftr-429	1176	7	,	,	PUNCT
ftr-429	1176	8	the	the	DET
ftr-429	1176	9	debtor	debtor	NOUN
ftr-429	1176	10	is	be	AUX
ftr-429	1176	11	personally	personally	ADV
ftr-429	1176	12	liable	liable	ADJ
ftr-429	1176	13	for	for	ADP
ftr-429	1176	14	the	the	DET
ftr-429	1176	15	claims	claim	NOUN
ftr-429	1176	16	of	of	ADP
ftr-429	1176	17	secured	secured	ADJ
ftr-429	1176	18	creditors	creditor	NOUN
ftr-429	1176	19	who	who	PRON
ftr-429	1176	20	have	have	VERB
ftr-429	1176	21	full	full	ADJ
ftr-429	1176	22	recourse	recourse	NOUN
ftr-429	1176	23	,	,	PUNCT
ftr-429	1176	24	and	and	CCONJ
ftr-429	1176	25	is	be	AUX
ftr-429	1176	26	not	not	PART
ftr-429	1176	27	personally	personally	ADV
ftr-429	1176	28	liable	liable	ADJ
ftr-429	1176	29	for	for	ADP
ftr-429	1176	30	non	non	ADJ
ftr-429	1176	31	-	-	ADJ
ftr-429	1176	32	recourse	recourse	ADJ
ftr-429	1176	33	secured	secured	ADJ
ftr-429	1176	34	claims	claim	NOUN
ftr-429	1176	35	.	.	PUNCT
ftr-429	1177	1	the	the	DET
ftr-429	1177	2	debtor	debtor	NOUN
ftr-429	1177	3	's	's	PART
ftr-429	1177	4	liability	liability	NOUN
ftr-429	1177	5	for	for	ADP
ftr-429	1177	6	non	non	ADJ
ftr-429	1177	7	-	-	ADJ
ftr-429	1177	8	recourse	recourse	ADJ
ftr-429	1177	9	claims	claim	NOUN
ftr-429	1177	10	is	be	AUX
ftr-429	1177	11	in	in	ADP
ftr-429	1177	12	rem	rem	VERB
ftr-429	1177	13	only	only	ADV
ftr-429	1177	14	against	against	ADP
ftr-429	1177	15	the	the	DET
ftr-429	1177	16	security	security	NOUN
ftr-429	1177	17	for	for	ADP
ftr-429	1177	18	the	the	DET
ftr-429	1177	19	loan	loan	NOUN
ftr-429	1177	20	.	.	PUNCT
ftr-429	1178	1	191	191	NUM
ftr-429	1178	2	.	.	X
ftr-429	1178	3	11	11	NUM
ftr-429	1178	4	u.s.c	u.s.c	NOUN
ftr-429	1178	5	.	.	PUNCT
ftr-429	1179	1	§	§	PROPN
ftr-429	1179	2	506(a	506(a	PROPN
ftr-429	1179	3	)	)	PUNCT
ftr-429	1179	4	.	.	PUNCT
ftr-429	1180	1	192	192	NUM
ftr-429	1180	2	.	.	PUNCT
ftr-429	1181	1	chapter	chapter	NOUN
ftr-429	1181	2	11	11	NUM
ftr-429	1181	3	contains	contain	VERB
ftr-429	1181	4	special	special	ADJ
ftr-429	1181	5	rules	rule	NOUN
ftr-429	1181	6	for	for	ADP
ftr-429	1181	7	a	a	DET
ftr-429	1181	8	non	non	ADJ
ftr-429	1181	9	-	-	ADJ
ftr-429	1181	10	recourse	recourse	ADJ
ftr-429	1181	11	secured	secure	VERB
ftr-429	1181	12	creditor	creditor	NOUN
ftr-429	1181	13	to	to	PART
ftr-429	1181	14	be	be	AUX
ftr-429	1181	15	treated	treat	VERB
ftr-429	1181	16	as	as	ADP
ftr-429	1181	17	a	a	DET
ftr-429	1181	18	recourse	recourse	NOUN
ftr-429	1181	19	creditor	creditor	NOUN
ftr-429	1181	20	if	if	SCONJ
ftr-429	1181	21	the	the	DET
ftr-429	1181	22	collateral	collateral	NOUN
ftr-429	1181	23	is	be	AUX
ftr-429	1181	24	to	to	PART
ftr-429	1181	25	be	be	AUX
ftr-429	1181	26	retained	retain	VERB
ftr-429	1181	27	by	by	ADP
ftr-429	1181	28	the	the	DET
ftr-429	1181	29	debtor	debtor	NOUN
ftr-429	1181	30	rather	rather	ADV
ftr-429	1181	31	than	than	ADP
ftr-429	1181	32	sold	sell	VERB
ftr-429	1181	33	.	.	PUNCT
ftr-429	1182	1	11	11	NUM
ftr-429	1182	2	u.s.c	u.s.c	NOUN
ftr-429	1182	3	.	.	PUNCT
ftr-429	1183	1	§	§	PROPN
ftr-429	1183	2	111l(b	111l(b	NUM
ftr-429	1183	3	)	)	PUNCT
ftr-429	1183	4	.	.	PUNCT
ftr-429	1184	1	the	the	DET
ftr-429	1184	2	creditor	creditor	NOUN
ftr-429	1184	3	,	,	PUNCT
ftr-429	1184	4	in	in	ADP
ftr-429	1184	5	turn	turn	NOUN
ftr-429	1184	6	,	,	PUNCT
ftr-429	1184	7	has	have	VERB
ftr-429	1184	8	the	the	DET
ftr-429	1184	9	right	right	NOUN
ftr-429	1184	10	to	to	PART
ftr-429	1184	11	elect	elect	VERB
ftr-429	1184	12	to	to	PART
ftr-429	1184	13	be	be	AUX
ftr-429	1184	14	treated	treat	VERB
ftr-429	1184	15	as	as	ADP
ftr-429	1184	16	a	a	DET
ftr-429	1184	17	fully	fully	ADV
ftr-429	1184	18	secured	secure	VERB
ftr-429	1184	19	creditor	creditor	NOUN
ftr-429	1184	20	and	and	CCONJ
ftr-429	1184	21	not	not	PART
ftr-429	1184	22	receive	receive	VERB
ftr-429	1184	23	distributions	distribution	NOUN
ftr-429	1184	24	as	as	ADP
ftr-429	1184	25	an	an	DET
ftr-429	1184	26	unsecured	unsecured	ADJ
ftr-429	1184	27	creditor	creditor	NOUN
ftr-429	1184	28	.	.	PUNCT
ftr-429	1185	1	i	i	PRON
ftr-429	1185	2	d.	d.	PROPN
ftr-429	1185	3	§	§	PROPN
ftr-429	1185	4	1l11	1l11	NUM
ftr-429	1185	5	(	(	PUNCT
ftr-429	1185	6	b)(2	b)(2	X
ftr-429	1185	7	)	)	PUNCT
ftr-429	1185	8	.	.	PUNCT
ftr-429	1186	1	these	these	DET
ftr-429	1186	2	rules	rule	NOUN
ftr-429	1186	3	create	create	VERB
ftr-429	1186	4	peculiar	peculiar	ADJ
ftr-429	1186	5	strategic	strategic	ADJ
ftr-429	1186	6	issues	issue	NOUN
ftr-429	1186	7	that	that	PRON
ftr-429	1186	8	must	must	AUX
ftr-429	1186	9	be	be	AUX
ftr-429	1186	10	considered	consider	VERB
ftr-429	1186	11	by	by	ADP
ftr-429	1186	12	secured	secured	ADJ
ftr-429	1186	13	creditors	creditor	NOUN
ftr-429	1186	14	in	in	ADP
ftr-429	1186	15	connection	connection	NOUN
ftr-429	1186	16	with	with	ADP
ftr-429	1186	17	the	the	DET
ftr-429	1186	18	proposed	propose	VERB
ftr-429	1186	19	treatment	treatment	NOUN
ftr-429	1186	20	of	of	ADP
ftr-429	1186	21	the	the	DET
ftr-429	1186	22	particular	particular	ADJ
ftr-429	1186	23	secured	secured	ADJ
ftr-429	1186	24	claim	claim	NOUN
ftr-429	1186	25	in	in	ADP
ftr-429	1186	26	connection	connection	NOUN
ftr-429	1186	27	with	with	ADP
ftr-429	1186	28	a	a	DET
ftr-429	1186	29	specific	specific	ADJ
ftr-429	1186	30	proposed	propose	VERB
ftr-429	1186	31	plan	plan	NOUN
ftr-429	1186	32	of	of	ADP
ftr-429	1186	33	reorganization	reorganization	NOUN
ftr-429	1186	34	.	.	PUNCT
ftr-429	1187	1	since	since	SCONJ
ftr-429	1187	2	these	these	DET
ftr-429	1187	3	special	special	ADJ
ftr-429	1187	4	rules	rule	NOUN
ftr-429	1187	5	only	only	ADV
ftr-429	1187	6	apply	apply	VERB
ftr-429	1187	7	in	in	ADP
ftr-429	1187	8	connection	connection	NOUN
ftr-429	1187	9	with	with	ADP
ftr-429	1187	10	confirmation	confirmation	NOUN
ftr-429	1187	11	of	of	ADP
ftr-429	1187	12	a	a	DET
ftr-429	1187	13	reorganization	reorganization	NOUN
ftr-429	1187	14	plan	plan	NOUN
ftr-429	1187	15	,	,	PUNCT
ftr-429	1187	16	and	and	CCONJ
ftr-429	1187	17	since	since	SCONJ
ftr-429	1187	18	the	the	DET
ftr-429	1187	19	debtor	debtor	NOUN
ftr-429	1187	20	always	always	ADV
ftr-429	1187	21	has	have	VERB
ftr-429	1187	22	the	the	DET
ftr-429	1187	23	ability	ability	NOUN
ftr-429	1187	24	to	to	PART
ftr-429	1187	25	avoid	avoid	VERB
ftr-429	1187	26	liability	liability	NOUN
ftr-429	1187	27	for	for	ADP
ftr-429	1187	28	the	the	DET
ftr-429	1187	29	deficiency	deficiency	NOUN
ftr-429	1187	30	claim	claim	NOUN
ftr-429	1187	31	of	of	ADP
ftr-429	1187	32	a	a	DET
ftr-429	1187	33	non	non	ADJ
ftr-429	1187	34	-	-	ADJ
ftr-429	1187	35	recourse	recourse	ADJ
ftr-429	1187	36	creditor	creditor	NOUN
ftr-429	1187	37	by	by	ADP
ftr-429	1187	38	disposing	dispose	VERB
ftr-429	1187	39	of	of	ADP
ftr-429	1187	40	the	the	DET
ftr-429	1187	41	property	property	NOUN
ftr-429	1187	42	,	,	PUNCT
ftr-429	1187	43	the	the	DET
ftr-429	1187	44	deficiency	deficiency	NOUN
ftr-429	1187	45	claim	claim	NOUN
ftr-429	1187	46	of	of	ADP
ftr-429	1187	47	a	a	DET
ftr-429	1187	48	non	non	ADJ
ftr-429	1187	49	-	-	ADJ
ftr-429	1187	50	recourse	recourse	ADJ
ftr-429	1187	51	creditor	creditor	NOUN
ftr-429	1187	52	should	should	AUX
ftr-429	1187	53	not	not	PART
ftr-429	1187	54	be	be	AUX
ftr-429	1187	55	an	an	DET
ftr-429	1187	56	eligible	eligible	ADJ
ftr-429	1187	57	claim	claim	NOUN
ftr-429	1187	58	under	under	ADP
ftr-429	1187	59	the	the	DET
ftr-429	1187	60	bankruptcy	bankruptcy	NOUN
ftr-429	1187	61	claims	claim	NOUN
ftr-429	1187	62	trust	trust	PROPN
ftr-429	1187	63	.	.	PUNCT
ftr-429	1188	1	2001	2001	NUM
ftr-429	1188	2	]	]	PUNCT
ftr-429	1188	3	florida	florida	PROPN
ftr-429	1188	4	tax	tax	PROPN
ftr-429	1188	5	review	review	NOUN
ftr-429	1188	6	finally	finally	ADV
ftr-429	1188	7	,	,	PUNCT
ftr-429	1188	8	any	any	DET
ftr-429	1188	9	applicable	applicable	ADJ
ftr-429	1188	10	priorities	priority	NOUN
ftr-429	1188	11	should	should	AUX
ftr-429	1188	12	be	be	AUX
ftr-429	1188	13	honored	honor	VERB
ftr-429	1188	14	.	.	PUNCT
ftr-429	1189	1	if	if	SCONJ
ftr-429	1189	2	payments	payment	NOUN
ftr-429	1189	3	were	be	AUX
ftr-429	1189	4	made	make	VERB
ftr-429	1189	5	to	to	ADP
ftr-429	1189	6	creditors	creditor	NOUN
ftr-429	1189	7	under	under	ADP
ftr-429	1189	8	chapter	chapter	NOUN
ftr-429	1189	9	7	7	NUM
ftr-429	1189	10	,	,	PUNCT
ftr-429	1189	11	claimants	claimant	NOUN
ftr-429	1189	12	holding	hold	VERB
ftr-429	1189	13	higher	high	ADJ
ftr-429	1189	14	priority	priority	NOUN
ftr-429	1189	15	claims	claim	NOUN
ftr-429	1189	16	would	would	AUX
ftr-429	1189	17	be	be	AUX
ftr-429	1189	18	entitled	entitle	VERB
ftr-429	1189	19	to	to	ADP
ftr-429	1189	20	full	full	ADJ
ftr-429	1189	21	payment	payment	NOUN
ftr-429	1189	22	before	before	SCONJ
ftr-429	1189	23	any	any	DET
ftr-429	1189	24	distribution	distribution	NOUN
ftr-429	1189	25	is	be	AUX
ftr-429	1189	26	made	make	VERB
ftr-429	1189	27	to	to	ADP
ftr-429	1189	28	claimants	claimant	NOUN
ftr-429	1189	29	holding	hold	VERB
ftr-429	1189	30	lower	low	ADJ
ftr-429	1189	31	priority	priority	NOUN
ftr-429	1189	32	claims	claim	NOUN
ftr-429	1189	33	.	.	PUNCT
ftr-429	1190	1	193	193	NUM
ftr-429	1190	2	these	these	DET
ftr-429	1190	3	basic	basic	ADJ
ftr-429	1190	4	rules	rule	NOUN
ftr-429	1190	5	can	can	AUX
ftr-429	1190	6	be	be	AUX
ftr-429	1190	7	illustrated	illustrate	VERB
ftr-429	1190	8	with	with	ADP
ftr-429	1190	9	a	a	DET
ftr-429	1190	10	simple	simple	ADJ
ftr-429	1190	11	example	example	NOUN
ftr-429	1190	12	.	.	PUNCT
ftr-429	1191	1	suppose	suppose	VERB
ftr-429	1191	2	a	a	DET
ftr-429	1191	3	cash	cash	NOUN
ftr-429	1191	4	-	-	PUNCT
ftr-429	1191	5	method	method	NOUN
ftr-429	1191	6	debtor	debtor	NOUN
ftr-429	1191	7	contributes	contribute	VERB
ftr-429	1191	8	$	$	SYM
ftr-429	1191	9	300x	300x	NUM
ftr-429	1191	10	to	to	ADP
ftr-429	1191	11	a	a	DET
ftr-429	1191	12	creditor	creditor	NOUN
ftr-429	1191	13	trust	trust	NOUN
ftr-429	1191	14	at	at	ADP
ftr-429	1191	15	a	a	DET
ftr-429	1191	16	time	time	NOUN
ftr-429	1191	17	when	when	SCONJ
ftr-429	1191	18	the	the	DET
ftr-429	1191	19	debtor	debtor	NOUN
ftr-429	1191	20	owes	owe	VERB
ftr-429	1191	21	$	$	SYM
ftr-429	1191	22	1	1	NUM
ftr-429	1191	23	00x	00x	NOUN
ftr-429	1191	24	in	in	ADP
ftr-429	1191	25	priority	priority	NOUN
ftr-429	1191	26	tax	tax	NOUN
ftr-429	1191	27	claims	claim	NOUN
ftr-429	1191	28	,	,	PUNCT
ftr-429	1191	29	$	$	SYM
ftr-429	1191	30	50x	50x	NUM
ftr-429	1191	31	on	on	ADP
ftr-429	1191	32	unsecured	unsecured	ADJ
ftr-429	1191	33	loans	loan	NOUN
ftr-429	1191	34	,	,	PUNCT
ftr-429	1191	35	$	$	SYM
ftr-429	1191	36	200x	200x	NUM
ftr-429	1191	37	on	on	ADP
ftr-429	1191	38	a	a	DET
ftr-429	1191	39	recourse	recourse	NOUN
ftr-429	1191	40	loan	loan	NOUN
ftr-429	1191	41	secured	secure	VERB
ftr-429	1191	42	by	by	ADP
ftr-429	1191	43	real	real	ADJ
ftr-429	1191	44	property	property	NOUN
ftr-429	1191	45	valued	value	VERB
ftr-429	1191	46	at	at	ADP
ftr-429	1191	47	$	$	SYM
ftr-429	1191	48	150x	150x	NOUN
ftr-429	1191	49	,	,	PUNCT
ftr-429	1191	50	and	and	CCONJ
ftr-429	1191	51	$	$	SYM
ftr-429	1191	52	300x	300x	NUM
ftr-429	1191	53	in	in	ADP
ftr-429	1191	54	ordinary	ordinary	ADJ
ftr-429	1191	55	business	business	NOUN
ftr-429	1191	56	expenses	expense	NOUN
ftr-429	1191	57	.	.	PUNCT
ftr-429	1192	1	in	in	ADP
ftr-429	1192	2	a	a	DET
ftr-429	1192	3	chapter	chapter	NOUN
ftr-429	1192	4	7	7	NUM
ftr-429	1192	5	liquidation	liquidation	NOUN
ftr-429	1192	6	,	,	PUNCT
ftr-429	1192	7	the	the	DET
ftr-429	1192	8	first	first	ADJ
ftr-429	1192	9	$	$	SYM
ftr-429	1192	10	1	1	NUM
ftr-429	1192	11	00x	00x	NOUN
ftr-429	1192	12	would	would	AUX
ftr-429	1192	13	be	be	AUX
ftr-429	1192	14	used	use	VERB
ftr-429	1192	15	to	to	PART
ftr-429	1192	16	pay	pay	VERB
ftr-429	1192	17	the	the	DET
ftr-429	1192	18	priority	priority	NOUN
ftr-429	1192	19	claims	claim	NOUN
ftr-429	1192	20	.	.	PUNCT
ftr-429	1193	1	the	the	DET
ftr-429	1193	2	$	$	SYM
ftr-429	1193	3	200x	200x	NUM
ftr-429	1193	4	balance	balance	NOUN
ftr-429	1193	5	would	would	AUX
ftr-429	1193	6	be	be	AUX
ftr-429	1193	7	allocated	allocate	VERB
ftr-429	1193	8	to	to	ADP
ftr-429	1193	9	the	the	DET
ftr-429	1193	10	remaining	remain	VERB
ftr-429	1193	11	unsecured	unsecured	ADJ
ftr-429	1193	12	claims	claim	NOUN
ftr-429	1193	13	pro	pro	ADJ
ftr-429	1193	14	-	-	ADJ
ftr-429	1193	15	rata	rata	ADJ
ftr-429	1193	16	.	.	PUNCT
ftr-429	1194	1	priority	priority	NOUN
ftr-429	1194	2	unsecured	unsecured	ADJ
ftr-429	1194	3	recourse	recourse	NOUN
ftr-429	1194	4	business	business	NOUN
ftr-429	1194	5	utscued	utscue	VERB
ftr-429	1194	6	loantoaloans	loantoaloan	NOUN
ftr-429	1194	7	dfcn	dfcn	NOUN
ftr-429	1194	8	expenses	expense	VERB
ftr-429	1194	9	claims	claim	NOUN
ftr-429	1194	10	deficiency	deficiency	NOUN
ftr-429	1194	11	claim	claim	NOUN
ftr-429	1194	12	amount	amount	VERB
ftr-429	1194	13	$	$	SYM
ftr-429	1194	14	10ox	10ox	NOUN
ftr-429	1194	15	$	$	SYM
ftr-429	1194	16	50x	50x	NUM
ftr-429	1194	17	$	$	SYM
ftr-429	1194	18	50x	50x	NUM
ftr-429	1194	19	$	$	SYM
ftr-429	1194	20	300x	300x	NUM
ftr-429	1194	21	$	$	SYM
ftr-429	1194	22	500x	500x	NUM
ftr-429	1194	23	allocation	allocation	NOUN
ftr-429	1194	24	of	of	ADP
ftr-429	1194	25	contribution	contribution	NOUN
ftr-429	1194	26	to	to	ADP
ftr-429	1194	27	$	$	SYM
ftr-429	1194	28	100x	100x	NUM
ftr-429	1194	29	$	$	SYM
ftr-429	1194	30	25x	25x	NUM
ftr-429	1194	31	$	$	SYM
ftr-429	1194	32	25x	25x	NUM
ftr-429	1194	33	$	$	SYM
ftr-429	1194	34	150x	150x	NUM
ftr-429	1194	35	$	$	SYM
ftr-429	1194	36	300x	300x	NUM
ftr-429	1194	37	trust	trust	NOUN
ftr-429	1194	38	ii__i	ii__i	NOUN
ftr-429	1194	39	_	_	NOUN
ftr-429	1194	40	deductions	deduction	NOUN
ftr-429	1194	41	$	$	SYM
ftr-429	1194	42	100x	100x	NUM
ftr-429	1194	43	$	$	SYM
ftr-429	1194	44	150x	150x	NUM
ftr-429	1194	45	$	$	SYM
ftr-429	1194	46	250x	250x	NUM
ftr-429	1194	47	allowed	allow	VERB
ftr-429	1194	48	_	_	PUNCT
ftr-429	1194	49	_	_	PUNCT
ftr-429	1195	1	_	_	PUNCT
ftr-429	1196	1	_	_	PUNCT
ftr-429	1197	1	_	_	PUNCT
ftr-429	1198	1	_	_	PUNCT
ftr-429	1199	1	_	_	PUNCT
ftr-429	1200	1	_	_	PUNCT
ftr-429	1201	1	_	_	PUNCT
ftr-429	1202	1	_	_	PUNCT
ftr-429	1203	1	_	_	PUNCT
ftr-429	1204	1	_	_	PUNCT
ftr-429	1205	1	_	_	PUNCT
ftr-429	1206	1	_	_	PUNCT
ftr-429	1207	1	_	_	PUNCT
ftr-429	1208	1	_	_	PUNCT
ftr-429	1209	1	_	_	PUNCT
ftr-429	1210	1	_	_	PUNCT
ftr-429	1211	1	_	_	PUNCT
ftr-429	1212	1	_	_	PUNCT
ftr-429	1213	1	_	_	PUNCT
ftr-429	1214	1	_	_	PUNCT
ftr-429	1215	1	_	_	PUNCT
ftr-429	1216	1	_	_	PUNCT
ftr-429	1217	1	_	_	PUNCT
ftr-429	1218	1	_	_	PUNCT
ftr-429	1219	1	_	_	PUNCT
ftr-429	1220	1	_	_	PUNCT
ftr-429	1220	2	because	because	SCONJ
ftr-429	1220	3	both	both	PRON
ftr-429	1220	4	of	of	ADP
ftr-429	1220	5	the	the	DET
ftr-429	1220	6	loan	loan	NOUN
ftr-429	1220	7	repayments	repayment	NOUN
ftr-429	1220	8	would	would	AUX
ftr-429	1220	9	not	not	PART
ftr-429	1220	10	be	be	AUX
ftr-429	1220	11	deductible	deductible	ADJ
ftr-429	1220	12	,	,	PUNCT
ftr-429	1220	13	the	the	DET
ftr-429	1220	14	debtor	debtor	NOUN
ftr-429	1220	15	would	would	AUX
ftr-429	1220	16	be	be	AUX
ftr-429	1220	17	allowed	allow	VERB
ftr-429	1220	18	to	to	PART
ftr-429	1220	19	deduct	deduct	VERB
ftr-429	1220	20	only	only	ADV
ftr-429	1220	21	the	the	DET
ftr-429	1220	22	allocable	allocable	ADJ
ftr-429	1220	23	share	share	NOUN
ftr-429	1220	24	of	of	ADP
ftr-429	1220	25	the	the	DET
ftr-429	1220	26	contribution	contribution	NOUN
ftr-429	1220	27	for	for	ADP
ftr-429	1220	28	priority	priority	NOUN
ftr-429	1220	29	tax	tax	NOUN
ftr-429	1220	30	claims	claim	NOUN
ftr-429	1220	31	and	and	CCONJ
ftr-429	1220	32	business	business	NOUN
ftr-429	1220	33	expenses	expense	NOUN
ftr-429	1220	34	.	.	PUNCT
ftr-429	1221	1	tax	tax	NOUN
ftr-429	1221	2	adjustments	adjustment	NOUN
ftr-429	1221	3	will	will	AUX
ftr-429	1221	4	be	be	AUX
ftr-429	1221	5	required	require	VERB
ftr-429	1221	6	if	if	SCONJ
ftr-429	1221	7	any	any	DET
ftr-429	1221	8	claims	claim	NOUN
ftr-429	1221	9	covered	cover	VERB
ftr-429	1221	10	by	by	ADP
ftr-429	1221	11	the	the	DET
ftr-429	1221	12	fund	fund	NOUN
ftr-429	1221	13	are	be	AUX
ftr-429	1221	14	ultimately	ultimately	ADV
ftr-429	1221	15	disallowed	disallow	VERB
ftr-429	1221	16	.	.	PUNCT
ftr-429	1222	1	the	the	DET
ftr-429	1222	2	portion	portion	NOUN
ftr-429	1222	3	of	of	ADP
ftr-429	1222	4	the	the	DET
ftr-429	1222	5	trust	trust	NOUN
ftr-429	1222	6	representing	represent	VERB
ftr-429	1222	7	amounts	amount	NOUN
ftr-429	1222	8	attributable	attributable	ADJ
ftr-429	1222	9	to	to	ADP
ftr-429	1222	10	the	the	DET
ftr-429	1222	11	disallowed	disallow	VERB
ftr-429	1222	12	claim	claim	NOUN
ftr-429	1222	13	must	must	AUX
ftr-429	1222	14	be	be	AUX
ftr-429	1222	15	treated	treat	VERB
ftr-429	1222	16	as	as	SCONJ
ftr-429	1222	17	recovered	recover	VERB
ftr-429	1222	18	by	by	ADP
ftr-429	1222	19	the	the	DET
ftr-429	1222	20	debtor	debtor	NOUN
ftr-429	1222	21	in	in	ADP
ftr-429	1222	22	the	the	DET
ftr-429	1222	23	year	year	NOUN
ftr-429	1222	24	of	of	ADP
ftr-429	1222	25	disallowance	disallowance	NOUN
ftr-429	1222	26	,	,	PUNCT
ftr-429	1222	27	whether	whether	SCONJ
ftr-429	1222	28	withdrawn	withdraw	VERB
ftr-429	1222	29	from	from	ADP
ftr-429	1222	30	the	the	DET
ftr-429	1222	31	trust	trust	NOUN
ftr-429	1222	32	or	or	CCONJ
ftr-429	1222	33	not	not	PART
ftr-429	1222	34	.	.	PUNCT
ftr-429	1223	1	the	the	DET
ftr-429	1223	2	character	character	NOUN
ftr-429	1223	3	of	of	ADP
ftr-429	1223	4	the	the	DET
ftr-429	1223	5	disallowed	disallow	VERB
ftr-429	1223	6	claim	claim	NOUN
ftr-429	1223	7	would	would	AUX
ftr-429	1223	8	determine	determine	VERB
ftr-429	1223	9	the	the	DET
ftr-429	1223	10	appropriate	appropriate	ADJ
ftr-429	1223	11	tax	tax	NOUN
ftr-429	1223	12	treatment	treatment	NOUN
ftr-429	1223	13	.	.	PUNCT
ftr-429	1224	1	if	if	SCONJ
ftr-429	1224	2	the	the	DET
ftr-429	1224	3	disallowed	disallow	VERB
ftr-429	1224	4	claim	claim	NOUN
ftr-429	1224	5	relates	relate	VERB
ftr-429	1224	6	to	to	ADP
ftr-429	1224	7	a	a	DET
ftr-429	1224	8	loan	loan	NOUN
ftr-429	1224	9	,	,	PUNCT
ftr-429	1224	10	the	the	DET
ftr-429	1224	11	debtor	debtor	NOUN
ftr-429	1224	12	would	would	AUX
ftr-429	1224	13	have	have	VERB
ftr-429	1224	14	discharge	discharge	NOUN
ftr-429	1224	15	of	of	ADP
ftr-429	1224	16	indebtedness	indebtedness	NOUN
ftr-429	1224	17	income	income	NOUN
ftr-429	1224	18	subject	subject	ADJ
ftr-429	1224	19	to	to	ADP
ftr-429	1224	20	non	non	NOUN
ftr-429	1224	21	-	-	NOUN
ftr-429	1224	22	recognition	recognition	NOUN
ftr-429	1224	23	under	under	ADP
ftr-429	1224	24	section	section	NOUN
ftr-429	1224	25	108(a)(1)(a	108(a)(1)(a	NUM
ftr-429	1224	26	)	)	PUNCT
ftr-429	1224	27	.	.	PUNCT
ftr-429	1225	1	if	if	SCONJ
ftr-429	1225	2	the	the	DET
ftr-429	1225	3	disallowed	disallow	VERB
ftr-429	1225	4	claim	claim	NOUN
ftr-429	1225	5	represents	represent	VERB
ftr-429	1225	6	amounts	amount	NOUN
ftr-429	1225	7	previously	previously	ADV
ftr-429	1225	8	deducted	deduct	VERB
ftr-429	1225	9	,	,	PUNCT
ftr-429	1225	10	income	income	NOUN
ftr-429	1225	11	would	would	AUX
ftr-429	1225	12	be	be	AUX
ftr-429	1225	13	recognized	recognize	VERB
ftr-429	1225	14	in	in	ADP
ftr-429	1225	15	the	the	DET
ftr-429	1225	16	year	year	NOUN
ftr-429	1225	17	of	of	ADP
ftr-429	1225	18	recovery	recovery	NOUN
ftr-429	1225	19	under	under	ADP
ftr-429	1225	20	the	the	DET
ftr-429	1225	21	tax	tax	NOUN
ftr-429	1225	22	benefit	benefit	NOUN
ftr-429	1225	23	rule	rule	NOUN
ftr-429	1225	24	.	.	PUNCT
ftr-429	1226	1	'94	'94	NUM
ftr-429	1226	2	in	in	ADP
ftr-429	1226	3	the	the	DET
ftr-429	1226	4	event	event	NOUN
ftr-429	1226	5	that	that	PRON
ftr-429	1226	6	funds	fund	NOUN
ftr-429	1226	7	in	in	ADP
ftr-429	1226	8	the	the	DET
ftr-429	1226	9	trust	trust	NOUN
ftr-429	1226	10	are	be	AUX
ftr-429	1226	11	used	use	VERB
ftr-429	1226	12	to	to	PART
ftr-429	1226	13	pay	pay	VERB
ftr-429	1226	14	different	different	ADJ
ftr-429	1226	15	obligations	obligation	NOUN
ftr-429	1226	16	upon	upon	SCONJ
ftr-429	1226	17	plan	plan	NOUN
ftr-429	1226	18	confirmation	confirmation	NOUN
ftr-429	1226	19	than	than	ADP
ftr-429	1226	20	originally	originally	ADV
ftr-429	1226	21	designated	designate	VERB
ftr-429	1226	22	(	(	PUNCT
ftr-429	1226	23	such	such	ADJ
ftr-429	1226	24	as	as	ADP
ftr-429	1226	25	administrative	administrative	ADJ
ftr-429	1226	26	expenses	expense	NOUN
ftr-429	1226	27	in	in	ADP
ftr-429	1226	28	an	an	DET
ftr-429	1226	29	insolvent	insolvent	ADJ
ftr-429	1226	30	bankruptcy	bankruptcy	NOUN
ftr-429	1226	31	estate	estate	NOUN
ftr-429	1226	32	)	)	PUNCT
ftr-429	1226	33	,	,	PUNCT
ftr-429	1226	34	193	193	NUM
ftr-429	1226	35	.	.	NOUN
ftr-429	1226	36	11	11	NUM
ftr-429	1226	37	u.s.c	u.s.c	NOUN
ftr-429	1226	38	.	.	PUNCT
ftr-429	1227	1	§	§	PROPN
ftr-429	1227	2	726	726	NUM
ftr-429	1227	3	.	.	NOUN
ftr-429	1227	4	194	194	NUM
ftr-429	1227	5	.	.	PUNCT
ftr-429	1228	1	the	the	DET
ftr-429	1228	2	tax	tax	NOUN
ftr-429	1228	3	benefit	benefit	NOUN
ftr-429	1228	4	rule	rule	NOUN
ftr-429	1228	5	requires	require	VERB
ftr-429	1228	6	the	the	DET
ftr-429	1228	7	inclusion	inclusion	NOUN
ftr-429	1228	8	in	in	ADP
ftr-429	1228	9	income	income	NOUN
ftr-429	1228	10	of	of	ADP
ftr-429	1228	11	amounts	amount	NOUN
ftr-429	1228	12	recovered	recover	VERB
ftr-429	1228	13	which	which	PRON
ftr-429	1228	14	were	be	AUX
ftr-429	1228	15	beneficially	beneficially	ADV
ftr-429	1228	16	deducted	deduct	VERB
ftr-429	1228	17	in	in	ADP
ftr-429	1228	18	a	a	DET
ftr-429	1228	19	prior	prior	ADJ
ftr-429	1228	20	year	year	NOUN
ftr-429	1228	21	.	.	PUNCT
ftr-429	1229	1	hillsboro	hillsboro	PROPN
ftr-429	1229	2	national	national	PROPN
ftr-429	1229	3	bank	bank	PROPN
ftr-429	1229	4	v.	v.	PROPN
ftr-429	1229	5	commissioner	commissioner	PROPN
ftr-429	1229	6	and	and	CCONJ
ftr-429	1229	7	united	united	PROPN
ftr-429	1229	8	states	states	PROPN
ftr-429	1229	9	v.	v.	ADP
ftr-429	1229	10	bliss	bliss	ADJ
ftr-429	1229	11	dairy	dairy	NOUN
ftr-429	1229	12	,	,	PUNCT
ftr-429	1229	13	inc	inc	PROPN
ftr-429	1229	14	.	.	PROPN
ftr-429	1229	15	,	,	PUNCT
ftr-429	1229	16	460	460	NUM
ftr-429	1229	17	u.s	u.s	PROPN
ftr-429	1229	18	.	.	PROPN
ftr-429	1229	19	370	370	NUM
ftr-429	1229	20	(	(	PUNCT
ftr-429	1229	21	1983	1983	NUM
ftr-429	1229	22	)	)	PUNCT
ftr-429	1229	23	;	;	PUNCT
ftr-429	1229	24	§	§	PROPN
ftr-429	1229	25	111	111	NUM
ftr-429	1229	26	(	(	PUNCT
ftr-429	1229	27	a	a	NOUN
ftr-429	1229	28	)	)	PUNCT
ftr-429	1229	29	(	(	PUNCT
ftr-429	1229	30	providing	provide	VERB
ftr-429	1229	31	exception	exception	NOUN
ftr-429	1229	32	to	to	ADP
ftr-429	1229	33	judiciallycreated	judiciallycreate	VERB
ftr-429	1229	34	tax	tax	NOUN
ftr-429	1229	35	benefit	benefit	NOUN
ftr-429	1229	36	rule	rule	NOUN
ftr-429	1229	37	for	for	ADP
ftr-429	1229	38	recovery	recovery	NOUN
ftr-429	1229	39	of	of	ADP
ftr-429	1229	40	amounts	amount	NOUN
ftr-429	1229	41	deducted	deduct	VERB
ftr-429	1229	42	in	in	ADP
ftr-429	1229	43	a	a	DET
ftr-429	1229	44	prior	prior	ADJ
ftr-429	1229	45	year	year	NOUN
ftr-429	1229	46	which	which	PRON
ftr-429	1229	47	did	do	AUX
ftr-429	1229	48	not	not	PART
ftr-429	1229	49	reduce	reduce	VERB
ftr-429	1229	50	the	the	DET
ftr-429	1229	51	taxpayer	taxpayer	NOUN
ftr-429	1229	52	's	's	PART
ftr-429	1229	53	taxes	taxis	NOUN
ftr-429	1229	54	in	in	ADP
ftr-429	1229	55	the	the	DET
ftr-429	1229	56	prior	prior	ADJ
ftr-429	1229	57	year	year	NOUN
ftr-429	1229	58	)	)	PUNCT
ftr-429	1229	59	.	.	PUNCT
ftr-429	1230	1	[	[	X
ftr-429	1230	2	vol	vol	NOUN
ftr-429	1230	3	.	.	PUNCT
ftr-429	1231	1	5:3	5:3	NUM
ftr-429	1231	2	2001	2001	NUM
ftr-429	1231	3	]	]	PUNCT
ftr-429	1231	4	avoiding	avoid	VERB
ftr-429	1231	5	phantom	phantom	ADJ
ftr-429	1231	6	income	income	NOUN
ftr-429	1231	7	in	in	ADP
ftr-429	1231	8	bankruptcy	bankruptcy	NOUN
ftr-429	1231	9	297	297	NUM
ftr-429	1231	10	appropriate	appropriate	ADJ
ftr-429	1231	11	adjustments	adjustment	NOUN
ftr-429	1231	12	would	would	AUX
ftr-429	1231	13	be	be	AUX
ftr-429	1231	14	required	require	VERB
ftr-429	1231	15	for	for	ADP
ftr-429	1231	16	deductions	deduction	NOUN
ftr-429	1231	17	taken	take	VERB
ftr-429	1231	18	for	for	ADP
ftr-429	1231	19	amounts	amount	NOUN
ftr-429	1231	20	which	which	PRON
ftr-429	1231	21	are	be	AUX
ftr-429	1231	22	not	not	PART
ftr-429	1231	23	ultimately	ultimately	ADV
ftr-429	1231	24	paid	pay	VERB
ftr-429	1231	25	(	(	PUNCT
ftr-429	1231	26	resulting	result	VERB
ftr-429	1231	27	in	in	ADP
ftr-429	1231	28	taxable	taxable	ADJ
ftr-429	1231	29	income	income	NOUN
ftr-429	1231	30	)	)	PUNCT
ftr-429	1231	31	,	,	PUNCT
ftr-429	1231	32	and	and	CCONJ
ftr-429	1231	33	for	for	ADP
ftr-429	1231	34	payments	payment	NOUN
ftr-429	1231	35	actually	actually	ADV
ftr-429	1231	36	made	make	VERB
ftr-429	1231	37	which	which	PRON
ftr-429	1231	38	are	be	AUX
ftr-429	1231	39	subject	subject	ADJ
ftr-429	1231	40	to	to	ADP
ftr-429	1231	41	deduction	deduction	NOUN
ftr-429	1231	42	(	(	PUNCT
ftr-429	1231	43	resulting	result	VERB
ftr-429	1231	44	in	in	ADP
ftr-429	1231	45	additional	additional	ADJ
ftr-429	1231	46	deductions	deduction	NOUN
ftr-429	1231	47	)	)	PUNCT
ftr-429	1231	48	.	.	PUNCT
ftr-429	1232	1	distributions	distribution	NOUN
ftr-429	1232	2	from	from	ADP
ftr-429	1232	3	the	the	DET
ftr-429	1232	4	trust	trust	NOUN
ftr-429	1232	5	should	should	AUX
ftr-429	1232	6	only	only	ADV
ftr-429	1232	7	be	be	AUX
ftr-429	1232	8	allowed	allow	VERB
ftr-429	1232	9	under	under	ADP
ftr-429	1232	10	specific	specific	ADJ
ftr-429	1232	11	limited	limited	ADJ
ftr-429	1232	12	circumstances	circumstance	NOUN
ftr-429	1232	13	.	.	PUNCT
ftr-429	1233	1	prior	prior	ADV
ftr-429	1233	2	to	to	PART
ftr-429	1233	3	plan	plan	VERB
ftr-429	1233	4	confirmation	confirmation	NOUN
ftr-429	1233	5	,	,	PUNCT
ftr-429	1233	6	distributions	distribution	NOUN
ftr-429	1233	7	should	should	AUX
ftr-429	1233	8	be	be	AUX
ftr-429	1233	9	allowed	allow	VERB
ftr-429	1233	10	only	only	ADV
ftr-429	1233	11	upon	upon	SCONJ
ftr-429	1233	12	final	final	ADJ
ftr-429	1233	13	disallowance	disallowance	NOUN
ftr-429	1233	14	of	of	ADP
ftr-429	1233	15	a	a	DET
ftr-429	1233	16	disputed	dispute	VERB
ftr-429	1233	17	claim	claim	NOUN
ftr-429	1233	18	.	.	PUNCT
ftr-429	1234	1	if	if	SCONJ
ftr-429	1234	2	the	the	DET
ftr-429	1234	3	case	case	NOUN
ftr-429	1234	4	is	be	AUX
ftr-429	1234	5	converted	convert	VERB
ftr-429	1234	6	to	to	ADP
ftr-429	1234	7	chapter	chapter	NOUN
ftr-429	1234	8	7	7	NUM
ftr-429	1234	9	,	,	PUNCT
ftr-429	1234	10	the	the	DET
ftr-429	1234	11	funds	fund	NOUN
ftr-429	1234	12	should	should	AUX
ftr-429	1234	13	be	be	AUX
ftr-429	1234	14	available	available	ADJ
ftr-429	1234	15	for	for	ADP
ftr-429	1234	16	distribution	distribution	NOUN
ftr-429	1234	17	in	in	ADP
ftr-429	1234	18	accordance	accordance	NOUN
ftr-429	1234	19	with	with	ADP
ftr-429	1234	20	the	the	DET
ftr-429	1234	21	priorities	priority	NOUN
ftr-429	1234	22	established	establish	VERB
ftr-429	1234	23	for	for	ADP
ftr-429	1234	24	chapter	chapter	NOUN
ftr-429	1234	25	7	7	NUM
ftr-429	1234	26	distribution	distribution	NOUN
ftr-429	1234	27	.	.	PUNCT
ftr-429	1235	1	any	any	DET
ftr-429	1235	2	appropriate	appropriate	ADJ
ftr-429	1235	3	tax	tax	NOUN
ftr-429	1235	4	adjustments	adjustment	NOUN
ftr-429	1235	5	would	would	AUX
ftr-429	1235	6	be	be	AUX
ftr-429	1235	7	required	require	VERB
ftr-429	1235	8	for	for	ADP
ftr-429	1235	9	payments	payment	NOUN
ftr-429	1235	10	to	to	ADP
ftr-429	1235	11	parties	party	NOUN
ftr-429	1235	12	different	different	ADJ
ftr-429	1235	13	than	than	ADP
ftr-429	1235	14	originally	originally	ADV
ftr-429	1235	15	designated	designate	VERB
ftr-429	1235	16	.	.	PUNCT
ftr-429	1236	1	upon	upon	SCONJ
ftr-429	1236	2	plan	plan	NOUN
ftr-429	1236	3	confirmation	confirmation	NOUN
ftr-429	1236	4	,	,	PUNCT
ftr-429	1236	5	distributions	distribution	NOUN
ftr-429	1236	6	would	would	AUX
ftr-429	1236	7	be	be	AUX
ftr-429	1236	8	made	make	VERB
ftr-429	1236	9	in	in	ADP
ftr-429	1236	10	accordance	accordance	NOUN
ftr-429	1236	11	with	with	ADP
ftr-429	1236	12	the	the	DET
ftr-429	1236	13	plan	plan	NOUN
ftr-429	1236	14	.	.	PUNCT
ftr-429	1237	1	if	if	SCONJ
ftr-429	1237	2	the	the	DET
ftr-429	1237	3	plan	plan	NOUN
ftr-429	1237	4	permits	permit	VERB
ftr-429	1237	5	the	the	DET
ftr-429	1237	6	use	use	NOUN
ftr-429	1237	7	of	of	ADP
ftr-429	1237	8	the	the	DET
ftr-429	1237	9	trust	trust	NOUN
ftr-429	1237	10	funds	fund	NOUN
ftr-429	1237	11	for	for	ADP
ftr-429	1237	12	any	any	DET
ftr-429	1237	13	purpose	purpose	NOUN
ftr-429	1237	14	other	other	ADJ
ftr-429	1237	15	than	than	SCONJ
ftr-429	1237	16	to	to	PART
ftr-429	1237	17	pay	pay	VERB
ftr-429	1237	18	the	the	DET
ftr-429	1237	19	designated	designate	VERB
ftr-429	1237	20	claims	claim	NOUN
ftr-429	1237	21	,	,	PUNCT
ftr-429	1237	22	appropriate	appropriate	ADJ
ftr-429	1237	23	tax	tax	NOUN
ftr-429	1237	24	adjustments	adjustment	NOUN
ftr-429	1237	25	would	would	AUX
ftr-429	1237	26	be	be	AUX
ftr-429	1237	27	required	require	VERB
ftr-429	1237	28	.	.	PUNCT
ftr-429	1238	1	these	these	DET
ftr-429	1238	2	provisions	provision	NOUN
ftr-429	1238	3	would	would	AUX
ftr-429	1238	4	assure	assure	VERB
ftr-429	1238	5	that	that	SCONJ
ftr-429	1238	6	the	the	DET
ftr-429	1238	7	fundamental	fundamental	ADJ
ftr-429	1238	8	purposes	purpose	NOUN
ftr-429	1238	9	of	of	ADP
ftr-429	1238	10	bankruptcy	bankruptcy	NOUN
ftr-429	1238	11	are	be	AUX
ftr-429	1238	12	served	serve	VERB
ftr-429	1238	13	without	without	ADP
ftr-429	1238	14	exposing	expose	VERB
ftr-429	1238	15	the	the	DET
ftr-429	1238	16	debtor	debtor	NOUN
ftr-429	1238	17	to	to	ADP
ftr-429	1238	18	adverse	adverse	ADJ
ftr-429	1238	19	tax	tax	NOUN
ftr-429	1238	20	consequences	consequence	NOUN
ftr-429	1238	21	.	.	PUNCT