id	sid	tid	token	lemma	pos
ftr-434	1	1	florida	florida	PROPN
ftr-434	1	2	tax	tax	NOUN
ftr-434	1	3	review	review	NOUN
ftr-434	1	4	volume	volume	NOUN
ftr-434	1	5	5	5	NUM
ftr-434	1	6	2002	2002	NUM
ftr-434	1	7	number	number	NOUN
ftr-434	1	8	8	8	NUM
ftr-434	1	9	it	it	PRON
ftr-434	1	10	does	do	AUX
ftr-434	1	11	not	not	PART
ftr-434	1	12	compute	compute	VERB
ftr-434	1	13	:	:	PUNCT
ftr-434	1	14	copyright	copyright	NOUN
ftr-434	1	15	restriction	restriction	NOUN
ftr-434	1	16	on	on	ADP
ftr-434	1	17	tax	tax	NOUN
ftr-434	1	18	deduction	deduction	NOUN
ftr-434	1	19	for	for	ADP
ftr-434	1	20	developer	developer	NOUN
ftr-434	1	21	’s	’s	PART
ftr-434	1	22	donation	donation	NOUN
ftr-434	1	23	of	of	ADP
ftr-434	1	24	software	software	NOUN
ftr-434	1	25	william	william	PROPN
ftr-434	1	26	a.	a.	PROPN
ftr-434	1	27	drennan	drennan	PROPN
ftr-434	1	28	*	*	PROPN
ftr-434	1	29	i.	i.	PROPN
ftr-434	1	30	introduction	introduction	PROPN
ftr-434	1	31	..	..	PUNCT
ftr-434	1	32	.	.	PUNCT
ftr-434	1	33	.	.	PUNCT
ftr-434	1	34	.	.	PUNCT
ftr-434	1	35	.	.	PUNCT
ftr-434	1	36	.	.	PUNCT
ftr-434	1	37	.	.	PUNCT
ftr-434	1	38	.	.	PUNCT
ftr-434	1	39	.	.	PUNCT
ftr-434	1	40	.	.	PUNCT
ftr-434	1	41	.	.	PUNCT
ftr-434	1	42	.	.	PUNCT
ftr-434	1	43	.	.	PUNCT
ftr-434	1	44	.	.	PUNCT
ftr-434	1	45	.	.	PUNCT
ftr-434	1	46	.	.	PUNCT
ftr-434	1	47	.	.	PUNCT
ftr-434	1	48	.	.	PUNCT
ftr-434	1	49	.	.	PUNCT
ftr-434	1	50	.	.	PUNCT
ftr-434	1	51	.	.	PUNCT
ftr-434	1	52	.	.	PUNCT
ftr-434	1	53	.	.	PUNCT
ftr-434	1	54	.	.	PUNCT
ftr-434	1	55	.	.	PUNCT
ftr-434	1	56	.	.	PUNCT
ftr-434	1	57	.	.	PUNCT
ftr-434	1	58	.	.	PUNCT
ftr-434	1	59	.	.	PUNCT
ftr-434	1	60	.	.	PUNCT
ftr-434	1	61	.	.	PUNCT
ftr-434	1	62	.	.	PUNCT
ftr-434	1	63	.	.	PUNCT
ftr-434	1	64	.	.	PUNCT
ftr-434	1	65	.	.	PUNCT
ftr-434	1	66	.	.	PUNCT
ftr-434	2	1	.	.	PUNCT
ftr-434	3	1	.	.	PUNCT
ftr-434	4	1	550	550	NUM
ftr-434	4	2	ii	ii	NOUN
ftr-434	4	3	.	.	PUNCT
ftr-434	5	1	types	type	NOUN
ftr-434	5	2	of	of	ADP
ftr-434	5	3	intellectual	intellectual	ADJ
ftr-434	5	4	property	property	NOUN
ftr-434	5	5	and	and	CCONJ
ftr-434	5	6	methods	method	NOUN
ftr-434	5	7	of	of	ADP
ftr-434	5	8	transfer	transfer	NOUN
ftr-434	5	9	..	..	PUNCT
ftr-434	5	10	.	.	PUNCT
ftr-434	5	11	.	.	PUNCT
ftr-434	5	12	.	.	PUNCT
ftr-434	5	13	.	.	PUNCT
ftr-434	5	14	.	.	PUNCT
ftr-434	5	15	.	.	PUNCT
ftr-434	5	16	.	.	PUNCT
ftr-434	5	17	.	.	PUNCT
ftr-434	5	18	.	.	PUNCT
ftr-434	5	19	.	.	PUNCT
ftr-434	5	20	.	.	PUNCT
ftr-434	5	21	.	.	PUNCT
ftr-434	5	22	.	.	PUNCT
ftr-434	5	23	.	.	PUNCT
ftr-434	5	24	.	.	PUNCT
ftr-434	5	25	.	.	PUNCT
ftr-434	5	26	.	.	PUNCT
ftr-434	5	27	.	.	PUNCT
ftr-434	5	28	.	.	PUNCT
ftr-434	5	29	.	.	PUNCT
ftr-434	5	30	.	.	PUNCT
ftr-434	5	31	.	.	PUNCT
ftr-434	5	32	.	.	PUNCT
ftr-434	5	33	.	.	PUNCT
ftr-434	5	34	.	.	PUNCT
ftr-434	5	35	.	.	PUNCT
ftr-434	5	36	.	.	PUNCT
ftr-434	5	37	.	.	PUNCT
ftr-434	5	38	.	.	PUNCT
ftr-434	5	39	.	.	PUNCT
ftr-434	5	40	.	.	PUNCT
ftr-434	5	41	.	.	PUNCT
ftr-434	5	42	.	.	PUNCT
ftr-434	5	43	.	.	PUNCT
ftr-434	5	44	.	.	PUNCT
ftr-434	5	45	.	.	PUNCT
ftr-434	5	46	.	.	PUNCT
ftr-434	5	47	.	.	PUNCT
ftr-434	5	48	.	.	PUNCT
ftr-434	5	49	.	.	PUNCT
ftr-434	5	50	.	.	PUNCT
ftr-434	6	1	552	552	NUM
ftr-434	6	2	a.	a.	NOUN
ftr-434	6	3	patents	patent	NOUN
ftr-434	6	4	.	.	PUNCT
ftr-434	6	5	.	.	PUNCT
ftr-434	6	6	.	.	PUNCT
ftr-434	6	7	.	.	PUNCT
ftr-434	6	8	.	.	PUNCT
ftr-434	6	9	.	.	PUNCT
ftr-434	6	10	.	.	PUNCT
ftr-434	6	11	.	.	PUNCT
ftr-434	6	12	.	.	PUNCT
ftr-434	6	13	.	.	PUNCT
ftr-434	6	14	.	.	PUNCT
ftr-434	6	15	.	.	PUNCT
ftr-434	6	16	.	.	PUNCT
ftr-434	6	17	.	.	PUNCT
ftr-434	6	18	.	.	PUNCT
ftr-434	6	19	.	.	PUNCT
ftr-434	6	20	.	.	PUNCT
ftr-434	6	21	.	.	PUNCT
ftr-434	6	22	.	.	PUNCT
ftr-434	6	23	.	.	PUNCT
ftr-434	6	24	.	.	PUNCT
ftr-434	6	25	.	.	PUNCT
ftr-434	6	26	.	.	PUNCT
ftr-434	6	27	.	.	PUNCT
ftr-434	6	28	.	.	PUNCT
ftr-434	6	29	.	.	PUNCT
ftr-434	6	30	.	.	PUNCT
ftr-434	6	31	.	.	PUNCT
ftr-434	6	32	.	.	PUNCT
ftr-434	6	33	.	.	PUNCT
ftr-434	6	34	.	.	PUNCT
ftr-434	6	35	.	.	PUNCT
ftr-434	6	36	.	.	PUNCT
ftr-434	6	37	.	.	PUNCT
ftr-434	6	38	.	.	PUNCT
ftr-434	6	39	.	.	PUNCT
ftr-434	6	40	.	.	PUNCT
ftr-434	6	41	.	.	PUNCT
ftr-434	6	42	.	.	PUNCT
ftr-434	7	1	553	553	NUM
ftr-434	7	2	b.	b.	NOUN
ftr-434	7	3	trade	trade	NOUN
ftr-434	7	4	secrets	secret	NOUN
ftr-434	7	5	.	.	PUNCT
ftr-434	7	6	.	.	PUNCT
ftr-434	7	7	.	.	PUNCT
ftr-434	7	8	.	.	PUNCT
ftr-434	7	9	.	.	PUNCT
ftr-434	7	10	.	.	PUNCT
ftr-434	7	11	.	.	PUNCT
ftr-434	7	12	.	.	PUNCT
ftr-434	7	13	.	.	PUNCT
ftr-434	7	14	.	.	PUNCT
ftr-434	7	15	.	.	PUNCT
ftr-434	7	16	.	.	PUNCT
ftr-434	7	17	.	.	PUNCT
ftr-434	7	18	.	.	PUNCT
ftr-434	7	19	.	.	PUNCT
ftr-434	7	20	.	.	PUNCT
ftr-434	7	21	.	.	PUNCT
ftr-434	7	22	.	.	PUNCT
ftr-434	7	23	.	.	PUNCT
ftr-434	7	24	.	.	PUNCT
ftr-434	7	25	.	.	PUNCT
ftr-434	7	26	.	.	PUNCT
ftr-434	7	27	.	.	PUNCT
ftr-434	7	28	.	.	PUNCT
ftr-434	7	29	.	.	PUNCT
ftr-434	7	30	.	.	PUNCT
ftr-434	7	31	.	.	PUNCT
ftr-434	7	32	.	.	PUNCT
ftr-434	7	33	.	.	PUNCT
ftr-434	7	34	.	.	PUNCT
ftr-434	7	35	.	.	PUNCT
ftr-434	7	36	.	.	PUNCT
ftr-434	7	37	.	.	PUNCT
ftr-434	7	38	.	.	PUNCT
ftr-434	8	1	554	554	NUM
ftr-434	8	2	c.	c.	NOUN
ftr-434	8	3	trademarks	trademark	NOUN
ftr-434	8	4	.	.	PUNCT
ftr-434	8	5	.	.	PUNCT
ftr-434	8	6	.	.	PUNCT
ftr-434	8	7	.	.	PUNCT
ftr-434	8	8	.	.	PUNCT
ftr-434	8	9	.	.	PUNCT
ftr-434	8	10	.	.	PUNCT
ftr-434	8	11	.	.	PUNCT
ftr-434	8	12	.	.	PUNCT
ftr-434	8	13	.	.	PUNCT
ftr-434	8	14	.	.	PUNCT
ftr-434	8	15	.	.	PUNCT
ftr-434	8	16	.	.	PUNCT
ftr-434	8	17	.	.	PUNCT
ftr-434	8	18	.	.	PUNCT
ftr-434	8	19	.	.	PUNCT
ftr-434	8	20	.	.	PUNCT
ftr-434	8	21	.	.	PUNCT
ftr-434	8	22	.	.	PUNCT
ftr-434	8	23	.	.	PUNCT
ftr-434	8	24	.	.	PUNCT
ftr-434	8	25	.	.	PUNCT
ftr-434	8	26	.	.	PUNCT
ftr-434	8	27	.	.	PUNCT
ftr-434	8	28	.	.	PUNCT
ftr-434	8	29	.	.	PUNCT
ftr-434	8	30	.	.	PUNCT
ftr-434	8	31	.	.	PUNCT
ftr-434	8	32	.	.	PUNCT
ftr-434	8	33	.	.	PUNCT
ftr-434	8	34	.	.	PUNCT
ftr-434	8	35	.	.	PUNCT
ftr-434	8	36	.	.	PUNCT
ftr-434	8	37	.	.	PUNCT
ftr-434	8	38	.	.	PUNCT
ftr-434	9	1	556	556	NUM
ftr-434	9	2	d.	d.	NOUN
ftr-434	9	3	copyrights	copyright	NOUN
ftr-434	9	4	.	.	PUNCT
ftr-434	9	5	.	.	PUNCT
ftr-434	9	6	.	.	PUNCT
ftr-434	9	7	.	.	PUNCT
ftr-434	9	8	.	.	PUNCT
ftr-434	9	9	.	.	PUNCT
ftr-434	9	10	.	.	PUNCT
ftr-434	9	11	.	.	PUNCT
ftr-434	9	12	.	.	PUNCT
ftr-434	9	13	.	.	PUNCT
ftr-434	9	14	.	.	PUNCT
ftr-434	9	15	.	.	PUNCT
ftr-434	9	16	.	.	PUNCT
ftr-434	9	17	.	.	PUNCT
ftr-434	9	18	.	.	PUNCT
ftr-434	9	19	.	.	PUNCT
ftr-434	9	20	.	.	PUNCT
ftr-434	9	21	.	.	PUNCT
ftr-434	9	22	.	.	PUNCT
ftr-434	9	23	.	.	PUNCT
ftr-434	9	24	.	.	PUNCT
ftr-434	9	25	.	.	PUNCT
ftr-434	9	26	.	.	PUNCT
ftr-434	9	27	.	.	PUNCT
ftr-434	9	28	.	.	PUNCT
ftr-434	9	29	.	.	PUNCT
ftr-434	9	30	.	.	PUNCT
ftr-434	9	31	.	.	PUNCT
ftr-434	9	32	.	.	PUNCT
ftr-434	9	33	.	.	PUNCT
ftr-434	9	34	.	.	PUNCT
ftr-434	9	35	.	.	PUNCT
ftr-434	9	36	.	.	PUNCT
ftr-434	9	37	.	.	PUNCT
ftr-434	9	38	.	.	PUNCT
ftr-434	9	39	.	.	PUNCT
ftr-434	10	1	559	559	NUM
ftr-434	10	2	e.	e.	PROPN
ftr-434	10	3	computer	computer	NOUN
ftr-434	10	4	software	software	NOUN
ftr-434	10	5	–	–	PUNCT
ftr-434	10	6	over	over	ADV
ftr-434	10	7	-	-	PUNCT
ftr-434	10	8	lapping	lap	VERB
ftr-434	10	9	ip	ip	NOUN
ftr-434	10	10	protection	protection	NOUN
ftr-434	10	11	..	..	PUNCT
ftr-434	10	12	.	.	PUNCT
ftr-434	10	13	.	.	PUNCT
ftr-434	10	14	.	.	PUNCT
ftr-434	11	1	561	561	NUM
ftr-434	11	2	1	1	NUM
ftr-434	11	3	.	.	PUNCT
ftr-434	11	4	trade	trade	NOUN
ftr-434	11	5	secret	secret	ADJ
ftr-434	11	6	protection	protection	NOUN
ftr-434	11	7	.	.	PUNCT
ftr-434	11	8	.	.	PUNCT
ftr-434	11	9	.	.	PUNCT
ftr-434	11	10	.	.	PUNCT
ftr-434	11	11	.	.	PUNCT
ftr-434	11	12	.	.	PUNCT
ftr-434	11	13	.	.	PUNCT
ftr-434	11	14	.	.	PUNCT
ftr-434	11	15	.	.	PUNCT
ftr-434	11	16	.	.	PUNCT
ftr-434	11	17	.	.	PUNCT
ftr-434	11	18	.	.	PUNCT
ftr-434	11	19	.	.	PUNCT
ftr-434	11	20	.	.	PUNCT
ftr-434	11	21	.	.	PUNCT
ftr-434	11	22	.	.	PUNCT
ftr-434	11	23	.	.	PUNCT
ftr-434	11	24	.	.	PUNCT
ftr-434	12	1	.	.	PUNCT
ftr-434	13	1	562	562	NUM
ftr-434	13	2	2	2	NUM
ftr-434	13	3	.	.	PUNCT
ftr-434	14	1	copyright	copyright	NOUN
ftr-434	14	2	protection	protection	NOUN
ftr-434	14	3	.	.	PUNCT
ftr-434	14	4	.	.	PUNCT
ftr-434	14	5	.	.	PUNCT
ftr-434	14	6	.	.	PUNCT
ftr-434	14	7	.	.	PUNCT
ftr-434	14	8	.	.	PUNCT
ftr-434	14	9	.	.	PUNCT
ftr-434	14	10	.	.	PUNCT
ftr-434	14	11	.	.	PUNCT
ftr-434	14	12	.	.	PUNCT
ftr-434	14	13	.	.	PUNCT
ftr-434	14	14	.	.	PUNCT
ftr-434	14	15	.	.	PUNCT
ftr-434	14	16	.	.	PUNCT
ftr-434	14	17	.	.	PUNCT
ftr-434	14	18	.	.	PUNCT
ftr-434	14	19	.	.	PUNCT
ftr-434	14	20	.	.	PUNCT
ftr-434	14	21	.	.	PUNCT
ftr-434	14	22	.	.	PUNCT
ftr-434	15	1	.	.	PUNCT
ftr-434	16	1	562	562	NUM
ftr-434	16	2	3	3	NUM
ftr-434	16	3	.	.	PUNCT
ftr-434	16	4	patent	patent	NOUN
ftr-434	16	5	protection	protection	NOUN
ftr-434	16	6	.	.	PUNCT
ftr-434	16	7	.	.	PUNCT
ftr-434	16	8	.	.	PUNCT
ftr-434	16	9	.	.	PUNCT
ftr-434	16	10	.	.	PUNCT
ftr-434	16	11	.	.	PUNCT
ftr-434	16	12	.	.	PUNCT
ftr-434	16	13	.	.	PUNCT
ftr-434	16	14	.	.	PUNCT
ftr-434	16	15	.	.	PUNCT
ftr-434	16	16	.	.	PUNCT
ftr-434	16	17	.	.	PUNCT
ftr-434	16	18	.	.	PUNCT
ftr-434	16	19	.	.	PUNCT
ftr-434	16	20	.	.	PUNCT
ftr-434	16	21	.	.	PUNCT
ftr-434	16	22	.	.	PUNCT
ftr-434	16	23	.	.	PUNCT
ftr-434	16	24	.	.	PUNCT
ftr-434	16	25	.	.	PUNCT
ftr-434	16	26	.	.	PUNCT
ftr-434	16	27	.	.	PUNCT
ftr-434	16	28	.	.	PUNCT
ftr-434	17	1	.	.	PUNCT
ftr-434	18	1	564	564	NUM
ftr-434	18	2	f.	f.	PROPN
ftr-434	18	3	other	other	ADJ
ftr-434	18	4	examples	example	NOUN
ftr-434	18	5	of	of	ADP
ftr-434	18	6	over	over	ADV
ftr-434	18	7	-	-	PUNCT
ftr-434	18	8	lapping	lap	VERB
ftr-434	18	9	ip	ip	NOUN
ftr-434	18	10	protection	protection	NOUN
ftr-434	18	11	.	.	PUNCT
ftr-434	18	12	.	.	PUNCT
ftr-434	18	13	.	.	PUNCT
ftr-434	18	14	.	.	PUNCT
ftr-434	18	15	.	.	PUNCT
ftr-434	18	16	.	.	PUNCT
ftr-434	19	1	.	.	PUNCT
ftr-434	20	1	564	564	NUM
ftr-434	20	2	1	1	NUM
ftr-434	20	3	.	.	PUNCT
ftr-434	20	4	designs	design	NOUN
ftr-434	20	5	.	.	PUNCT
ftr-434	20	6	.	.	PUNCT
ftr-434	20	7	.	.	PUNCT
ftr-434	20	8	.	.	PUNCT
ftr-434	20	9	.	.	PUNCT
ftr-434	20	10	.	.	PUNCT
ftr-434	20	11	.	.	PUNCT
ftr-434	20	12	.	.	PUNCT
ftr-434	20	13	.	.	PUNCT
ftr-434	20	14	.	.	PUNCT
ftr-434	20	15	.	.	PUNCT
ftr-434	20	16	.	.	PUNCT
ftr-434	20	17	.	.	PUNCT
ftr-434	20	18	.	.	PUNCT
ftr-434	20	19	.	.	PUNCT
ftr-434	20	20	.	.	PUNCT
ftr-434	20	21	.	.	PUNCT
ftr-434	20	22	.	.	PUNCT
ftr-434	20	23	.	.	PUNCT
ftr-434	20	24	.	.	PUNCT
ftr-434	20	25	.	.	PUNCT
ftr-434	20	26	.	.	PUNCT
ftr-434	20	27	.	.	PUNCT
ftr-434	20	28	.	.	PUNCT
ftr-434	20	29	.	.	PUNCT
ftr-434	20	30	.	.	PUNCT
ftr-434	20	31	.	.	PUNCT
ftr-434	20	32	.	.	PUNCT
ftr-434	20	33	.	.	PUNCT
ftr-434	20	34	.	.	PUNCT
ftr-434	20	35	.	.	PUNCT
ftr-434	20	36	.	.	PUNCT
ftr-434	21	1	564	564	NUM
ftr-434	21	2	2	2	NUM
ftr-434	21	3	.	.	PUNCT
ftr-434	21	4	characters	character	NOUN
ftr-434	21	5	.	.	PUNCT
ftr-434	21	6	.	.	PUNCT
ftr-434	21	7	.	.	PUNCT
ftr-434	21	8	.	.	PUNCT
ftr-434	21	9	.	.	PUNCT
ftr-434	21	10	.	.	PUNCT
ftr-434	21	11	.	.	PUNCT
ftr-434	21	12	.	.	PUNCT
ftr-434	21	13	.	.	PUNCT
ftr-434	21	14	.	.	PUNCT
ftr-434	21	15	.	.	PUNCT
ftr-434	21	16	.	.	PUNCT
ftr-434	21	17	.	.	PUNCT
ftr-434	21	18	.	.	PUNCT
ftr-434	21	19	.	.	PUNCT
ftr-434	21	20	.	.	PUNCT
ftr-434	21	21	.	.	PUNCT
ftr-434	21	22	.	.	PUNCT
ftr-434	21	23	.	.	PUNCT
ftr-434	21	24	.	.	PUNCT
ftr-434	21	25	.	.	PUNCT
ftr-434	21	26	.	.	PUNCT
ftr-434	21	27	.	.	PUNCT
ftr-434	21	28	.	.	PUNCT
ftr-434	21	29	.	.	PUNCT
ftr-434	21	30	.	.	PUNCT
ftr-434	21	31	.	.	PUNCT
ftr-434	21	32	.	.	PUNCT
ftr-434	21	33	.	.	PUNCT
ftr-434	22	1	565	565	NUM
ftr-434	22	2	iii	iii	NOUN
ftr-434	22	3	.	.	PUNCT
ftr-434	23	1	no	no	DET
ftr-434	23	2	tax	tax	NOUN
ftr-434	23	3	consequences	consequence	NOUN
ftr-434	23	4	to	to	PART
ftr-434	23	5	charity	charity	VERB
ftr-434	23	6	from	from	ADP
ftr-434	23	7	assignment	assignment	NOUN
ftr-434	23	8	or	or	CCONJ
ftr-434	23	9	licensing	licensing	NOUN
ftr-434	23	10	of	of	ADP
ftr-434	23	11	ip	ip	PROPN
ftr-434	23	12	.	.	PUNCT
ftr-434	23	13	.	.	PUNCT
ftr-434	23	14	.	.	PUNCT
ftr-434	23	15	.	.	PUNCT
ftr-434	23	16	.	.	PUNCT
ftr-434	23	17	.	.	PUNCT
ftr-434	23	18	.	.	PUNCT
ftr-434	23	19	.	.	PUNCT
ftr-434	23	20	.	.	PUNCT
ftr-434	23	21	.	.	PUNCT
ftr-434	23	22	.	.	PUNCT
ftr-434	23	23	.	.	PUNCT
ftr-434	23	24	.	.	PUNCT
ftr-434	23	25	.	.	PUNCT
ftr-434	23	26	.	.	PUNCT
ftr-434	23	27	.	.	PUNCT
ftr-434	23	28	.	.	PUNCT
ftr-434	23	29	.	.	PUNCT
ftr-434	23	30	.	.	PUNCT
ftr-434	23	31	.	.	PUNCT
ftr-434	23	32	.	.	PUNCT
ftr-434	23	33	.	.	PUNCT
ftr-434	23	34	.	.	PUNCT
ftr-434	23	35	.	.	PUNCT
ftr-434	23	36	.	.	PUNCT
ftr-434	23	37	.	.	PUNCT
ftr-434	23	38	.	.	PUNCT
ftr-434	23	39	.	.	PUNCT
ftr-434	23	40	.	.	PUNCT
ftr-434	23	41	.	.	PUNCT
ftr-434	23	42	.	.	PUNCT
ftr-434	23	43	.	.	PUNCT
ftr-434	23	44	.	.	PUNCT
ftr-434	23	45	.	.	PUNCT
ftr-434	23	46	.	.	PUNCT
ftr-434	23	47	.	.	PUNCT
ftr-434	23	48	.	.	PUNCT
ftr-434	24	1	566	566	NUM
ftr-434	24	2	a.	a.	NOUN
ftr-434	24	3	patents	patent	NOUN
ftr-434	24	4	.	.	PUNCT
ftr-434	24	5	.	.	PUNCT
ftr-434	24	6	.	.	PUNCT
ftr-434	24	7	.	.	PUNCT
ftr-434	24	8	.	.	PUNCT
ftr-434	24	9	.	.	PUNCT
ftr-434	24	10	.	.	PUNCT
ftr-434	24	11	.	.	PUNCT
ftr-434	24	12	.	.	PUNCT
ftr-434	24	13	.	.	PUNCT
ftr-434	24	14	.	.	PUNCT
ftr-434	24	15	.	.	PUNCT
ftr-434	24	16	.	.	PUNCT
ftr-434	24	17	.	.	PUNCT
ftr-434	24	18	.	.	PUNCT
ftr-434	24	19	.	.	PUNCT
ftr-434	24	20	.	.	PUNCT
ftr-434	24	21	.	.	PUNCT
ftr-434	24	22	.	.	PUNCT
ftr-434	24	23	.	.	PUNCT
ftr-434	24	24	.	.	PUNCT
ftr-434	24	25	.	.	PUNCT
ftr-434	24	26	.	.	PUNCT
ftr-434	24	27	.	.	PUNCT
ftr-434	24	28	.	.	PUNCT
ftr-434	24	29	.	.	PUNCT
ftr-434	24	30	.	.	PUNCT
ftr-434	24	31	.	.	PUNCT
ftr-434	24	32	.	.	PUNCT
ftr-434	24	33	.	.	PUNCT
ftr-434	24	34	.	.	PUNCT
ftr-434	24	35	.	.	PUNCT
ftr-434	24	36	.	.	PUNCT
ftr-434	24	37	.	.	PUNCT
ftr-434	24	38	.	.	PUNCT
ftr-434	24	39	.	.	PUNCT
ftr-434	24	40	.	.	PUNCT
ftr-434	24	41	.	.	PUNCT
ftr-434	24	42	.	.	PUNCT
ftr-434	25	1	568	568	NUM
ftr-434	25	2	b.	b.	PROPN
ftr-434	25	3	trademarks	trademark	NOUN
ftr-434	25	4	.	.	PUNCT
ftr-434	25	5	.	.	PUNCT
ftr-434	25	6	.	.	PUNCT
ftr-434	25	7	.	.	PUNCT
ftr-434	25	8	.	.	PUNCT
ftr-434	25	9	.	.	PUNCT
ftr-434	25	10	.	.	PUNCT
ftr-434	25	11	.	.	PUNCT
ftr-434	25	12	.	.	PUNCT
ftr-434	25	13	.	.	PUNCT
ftr-434	25	14	.	.	PUNCT
ftr-434	25	15	.	.	PUNCT
ftr-434	25	16	.	.	PUNCT
ftr-434	25	17	.	.	PUNCT
ftr-434	25	18	.	.	PUNCT
ftr-434	25	19	.	.	PUNCT
ftr-434	25	20	.	.	PUNCT
ftr-434	25	21	.	.	PUNCT
ftr-434	25	22	.	.	PUNCT
ftr-434	25	23	.	.	PUNCT
ftr-434	25	24	.	.	PUNCT
ftr-434	25	25	.	.	PUNCT
ftr-434	25	26	.	.	PUNCT
ftr-434	25	27	.	.	PUNCT
ftr-434	25	28	.	.	PUNCT
ftr-434	25	29	.	.	PUNCT
ftr-434	25	30	.	.	PUNCT
ftr-434	25	31	.	.	PUNCT
ftr-434	25	32	.	.	PUNCT
ftr-434	25	33	.	.	PUNCT
ftr-434	25	34	.	.	PUNCT
ftr-434	25	35	.	.	PUNCT
ftr-434	25	36	.	.	PUNCT
ftr-434	25	37	.	.	PUNCT
ftr-434	25	38	.	.	PUNCT
ftr-434	26	1	568	568	NUM
ftr-434	26	2	c.	c.	NOUN
ftr-434	26	3	copyrights	copyright	NOUN
ftr-434	26	4	.	.	PUNCT
ftr-434	26	5	.	.	PUNCT
ftr-434	26	6	.	.	PUNCT
ftr-434	26	7	.	.	PUNCT
ftr-434	26	8	.	.	PUNCT
ftr-434	26	9	.	.	PUNCT
ftr-434	26	10	.	.	PUNCT
ftr-434	26	11	.	.	PUNCT
ftr-434	26	12	.	.	PUNCT
ftr-434	26	13	.	.	PUNCT
ftr-434	26	14	.	.	PUNCT
ftr-434	26	15	.	.	PUNCT
ftr-434	26	16	.	.	PUNCT
ftr-434	26	17	.	.	PUNCT
ftr-434	26	18	.	.	PUNCT
ftr-434	26	19	.	.	PUNCT
ftr-434	26	20	.	.	PUNCT
ftr-434	26	21	.	.	PUNCT
ftr-434	26	22	.	.	PUNCT
ftr-434	26	23	.	.	PUNCT
ftr-434	26	24	.	.	PUNCT
ftr-434	26	25	.	.	PUNCT
ftr-434	26	26	.	.	PUNCT
ftr-434	26	27	.	.	PUNCT
ftr-434	26	28	.	.	PUNCT
ftr-434	26	29	.	.	PUNCT
ftr-434	26	30	.	.	PUNCT
ftr-434	26	31	.	.	PUNCT
ftr-434	26	32	.	.	PUNCT
ftr-434	26	33	.	.	PUNCT
ftr-434	26	34	.	.	PUNCT
ftr-434	26	35	.	.	PUNCT
ftr-434	26	36	.	.	PUNCT
ftr-434	26	37	.	.	PUNCT
ftr-434	26	38	.	.	PUNCT
ftr-434	26	39	.	.	PUNCT
ftr-434	27	1	569	569	NUM
ftr-434	27	2	iv	iv	NOUN
ftr-434	27	3	.	.	PUNCT
ftr-434	28	1	restrictions	restriction	NOUN
ftr-434	28	2	on	on	ADP
ftr-434	28	3	claiming	claim	VERB
ftr-434	28	4	a	a	DET
ftr-434	28	5	charitable	charitable	ADJ
ftr-434	28	6	contribution	contribution	NOUN
ftr-434	28	7	deduction	deduction	NOUN
ftr-434	28	8	.	.	PUNCT
ftr-434	28	9	.	.	PUNCT
ftr-434	28	10	.	.	PUNCT
ftr-434	28	11	.	.	PUNCT
ftr-434	28	12	.	.	PUNCT
ftr-434	28	13	.	.	PUNCT
ftr-434	28	14	.	.	PUNCT
ftr-434	28	15	.	.	PUNCT
ftr-434	28	16	.	.	PUNCT
ftr-434	28	17	.	.	PUNCT
ftr-434	28	18	.	.	PUNCT
ftr-434	28	19	.	.	PUNCT
ftr-434	28	20	.	.	PUNCT
ftr-434	28	21	.	.	PUNCT
ftr-434	28	22	.	.	PUNCT
ftr-434	28	23	.	.	PUNCT
ftr-434	28	24	.	.	PUNCT
ftr-434	28	25	.	.	PUNCT
ftr-434	28	26	.	.	PUNCT
ftr-434	28	27	.	.	PUNCT
ftr-434	28	28	.	.	PUNCT
ftr-434	28	29	.	.	PUNCT
ftr-434	28	30	.	.	PUNCT
ftr-434	28	31	.	.	PUNCT
ftr-434	28	32	.	.	PUNCT
ftr-434	28	33	.	.	PUNCT
ftr-434	28	34	.	.	PUNCT
ftr-434	28	35	.	.	PUNCT
ftr-434	28	36	.	.	PUNCT
ftr-434	28	37	.	.	PUNCT
ftr-434	28	38	.	.	PUNCT
ftr-434	28	39	.	.	PUNCT
ftr-434	28	40	.	.	PUNCT
ftr-434	28	41	.	.	PUNCT
ftr-434	28	42	.	.	PUNCT
ftr-434	28	43	.	.	PUNCT
ftr-434	28	44	.	.	PUNCT
ftr-434	28	45	.	.	PUNCT
ftr-434	28	46	.	.	PUNCT
ftr-434	28	47	.	.	PUNCT
ftr-434	28	48	.	.	PUNCT
ftr-434	29	1	570	570	NUM
ftr-434	29	2	a.	a.	NOUN
ftr-434	29	3	itemized	itemize	VERB
ftr-434	29	4	deduction	deduction	NOUN
ftr-434	29	5	.	.	PUNCT
ftr-434	29	6	.	.	PUNCT
ftr-434	29	7	.	.	PUNCT
ftr-434	29	8	.	.	PUNCT
ftr-434	29	9	.	.	PUNCT
ftr-434	29	10	.	.	PUNCT
ftr-434	29	11	.	.	PUNCT
ftr-434	29	12	.	.	PUNCT
ftr-434	29	13	.	.	PUNCT
ftr-434	29	14	.	.	PUNCT
ftr-434	29	15	.	.	PUNCT
ftr-434	29	16	.	.	PUNCT
ftr-434	29	17	.	.	PUNCT
ftr-434	29	18	.	.	PUNCT
ftr-434	29	19	.	.	PUNCT
ftr-434	29	20	.	.	PUNCT
ftr-434	29	21	.	.	PUNCT
ftr-434	29	22	.	.	PUNCT
ftr-434	29	23	.	.	PUNCT
ftr-434	29	24	.	.	PUNCT
ftr-434	29	25	.	.	PUNCT
ftr-434	29	26	.	.	PUNCT
ftr-434	29	27	.	.	PUNCT
ftr-434	29	28	.	.	PUNCT
ftr-434	29	29	.	.	PUNCT
ftr-434	29	30	.	.	PUNCT
ftr-434	29	31	.	.	PUNCT
ftr-434	29	32	.	.	PUNCT
ftr-434	29	33	.	.	PUNCT
ftr-434	30	1	570	570	NUM
ftr-434	30	2	b.	b.	NOUN
ftr-434	30	3	3	3	NUM
ftr-434	30	4	%	%	NOUN
ftr-434	30	5	and	and	CCONJ
ftr-434	30	6	80	80	NUM
ftr-434	30	7	%	%	NOUN
ftr-434	30	8	restrictions	restriction	NOUN
ftr-434	30	9	.	.	PUNCT
ftr-434	30	10	.	.	PUNCT
ftr-434	30	11	.	.	PUNCT
ftr-434	30	12	.	.	PUNCT
ftr-434	30	13	.	.	PUNCT
ftr-434	30	14	.	.	PUNCT
ftr-434	30	15	.	.	PUNCT
ftr-434	30	16	.	.	PUNCT
ftr-434	30	17	.	.	PUNCT
ftr-434	30	18	.	.	PUNCT
ftr-434	30	19	.	.	PUNCT
ftr-434	30	20	.	.	PUNCT
ftr-434	30	21	.	.	PUNCT
ftr-434	30	22	.	.	PUNCT
ftr-434	30	23	.	.	PUNCT
ftr-434	30	24	.	.	PUNCT
ftr-434	30	25	.	.	PUNCT
ftr-434	30	26	.	.	PUNCT
ftr-434	30	27	.	.	PUNCT
ftr-434	30	28	.	.	PUNCT
ftr-434	30	29	.	.	PUNCT
ftr-434	30	30	.	.	PUNCT
ftr-434	30	31	.	.	PUNCT
ftr-434	30	32	.	.	PUNCT
ftr-434	30	33	.	.	PUNCT
ftr-434	31	1	570	570	NUM
ftr-434	31	2	c.	c.	NOUN
ftr-434	31	3	50	50	NUM
ftr-434	31	4	%	%	NOUN
ftr-434	31	5	,	,	PUNCT
ftr-434	31	6	30	30	NUM
ftr-434	31	7	%	%	NOUN
ftr-434	31	8	and	and	CCONJ
ftr-434	31	9	20	20	NUM
ftr-434	31	10	%	%	NOUN
ftr-434	31	11	limitations	limitation	NOUN
ftr-434	31	12	..	..	PUNCT
ftr-434	31	13	.	.	PUNCT
ftr-434	31	14	.	.	PUNCT
ftr-434	31	15	.	.	PUNCT
ftr-434	31	16	.	.	PUNCT
ftr-434	31	17	.	.	PUNCT
ftr-434	31	18	.	.	PUNCT
ftr-434	31	19	.	.	PUNCT
ftr-434	31	20	.	.	PUNCT
ftr-434	31	21	.	.	PUNCT
ftr-434	31	22	.	.	PUNCT
ftr-434	31	23	.	.	PUNCT
ftr-434	31	24	.	.	PUNCT
ftr-434	31	25	.	.	PUNCT
ftr-434	31	26	.	.	PUNCT
ftr-434	31	27	.	.	PUNCT
ftr-434	31	28	.	.	PUNCT
ftr-434	31	29	.	.	PUNCT
ftr-434	31	30	.	.	PUNCT
ftr-434	32	1	572	572	NUM
ftr-434	32	2	d.	d.	NOUN
ftr-434	32	3	reduction	reduction	NOUN
ftr-434	32	4	of	of	ADP
ftr-434	32	5	charitable	charitable	ADJ
ftr-434	32	6	deduction	deduction	NOUN
ftr-434	32	7	for	for	ADP
ftr-434	32	8	any	any	DET
ftr-434	32	9	gain	gain	NOUN
ftr-434	32	10	that	that	PRON
ftr-434	32	11	would	would	AUX
ftr-434	32	12	be	be	AUX
ftr-434	32	13	taxed	tax	VERB
ftr-434	32	14	as	as	ADP
ftr-434	32	15	ordinary	ordinary	ADJ
ftr-434	32	16	income	income	NOUN
ftr-434	32	17	.	.	PUNCT
ftr-434	32	18	.	.	PUNCT
ftr-434	32	19	.	.	PUNCT
ftr-434	32	20	.	.	PUNCT
ftr-434	32	21	.	.	PUNCT
ftr-434	32	22	.	.	PUNCT
ftr-434	32	23	.	.	PUNCT
ftr-434	32	24	.	.	PUNCT
ftr-434	32	25	.	.	PUNCT
ftr-434	32	26	.	.	PUNCT
ftr-434	32	27	.	.	PUNCT
ftr-434	32	28	.	.	PUNCT
ftr-434	32	29	.	.	PUNCT
ftr-434	32	30	.	.	PUNCT
ftr-434	32	31	.	.	PUNCT
ftr-434	32	32	.	.	PUNCT
ftr-434	32	33	.	.	PUNCT
ftr-434	32	34	.	.	PUNCT
ftr-434	32	35	.	.	PUNCT
ftr-434	32	36	.	.	PUNCT
ftr-434	32	37	.	.	PUNCT
ftr-434	33	1	573	573	NUM
ftr-434	33	2	e.	e.	NOUN
ftr-434	33	3	reduction	reduction	NOUN
ftr-434	33	4	of	of	ADP
ftr-434	33	5	charitable	charitable	ADJ
ftr-434	33	6	deduction	deduction	NOUN
ftr-434	33	7	for	for	ADP
ftr-434	33	8	gain	gain	NOUN
ftr-434	33	9	that	that	PRON
ftr-434	33	10	would	would	AUX
ftr-434	33	11	be	be	AUX
ftr-434	33	12	taxed	tax	VERB
ftr-434	33	13	as	as	ADP
ftr-434	33	14	long	long	ADJ
ftr-434	33	15	-	-	PUNCT
ftr-434	33	16	term	term	NOUN
ftr-434	33	17	capital	capital	NOUN
ftr-434	33	18	gain	gain	NOUN
ftr-434	33	19	on	on	ADP
ftr-434	33	20	a	a	DET
ftr-434	33	21	donation	donation	NOUN
ftr-434	33	22	of	of	ADP
ftr-434	33	23	tangible	tangible	ADJ
ftr-434	33	24	personal	personal	ADJ
ftr-434	33	25	property	property	NOUN
ftr-434	33	26	for	for	ADP
ftr-434	33	27	an	an	DET
ftr-434	33	28	“	"	PUNCT
ftr-434	33	29	unrelated	unrelated	ADJ
ftr-434	33	30	use	use	NOUN
ftr-434	33	31	”	"	PUNCT
ftr-434	33	32	.	.	PUNCT
ftr-434	33	33	.	.	PUNCT
ftr-434	33	34	.	.	PUNCT
ftr-434	33	35	.	.	PUNCT
ftr-434	33	36	.	.	PUNCT
ftr-434	33	37	.	.	PUNCT
ftr-434	33	38	.	.	PUNCT
ftr-434	33	39	.	.	PUNCT
ftr-434	33	40	.	.	PUNCT
ftr-434	33	41	.	.	PUNCT
ftr-434	34	1	573	573	NUM
ftr-434	34	2	f.	f.	NOUN
ftr-434	34	3	the	the	DET
ftr-434	34	4	partial	partial	ADJ
ftr-434	34	5	interest	interest	NOUN
ftr-434	34	6	rule	rule	NOUN
ftr-434	34	7	.	.	PUNCT
ftr-434	34	8	.	.	PUNCT
ftr-434	34	9	.	.	PUNCT
ftr-434	34	10	.	.	PUNCT
ftr-434	34	11	.	.	PUNCT
ftr-434	34	12	.	.	PUNCT
ftr-434	34	13	.	.	PUNCT
ftr-434	34	14	.	.	PUNCT
ftr-434	34	15	.	.	PUNCT
ftr-434	34	16	.	.	PUNCT
ftr-434	34	17	.	.	PUNCT
ftr-434	34	18	.	.	PUNCT
ftr-434	34	19	.	.	PUNCT
ftr-434	34	20	.	.	PUNCT
ftr-434	34	21	.	.	PUNCT
ftr-434	34	22	.	.	PUNCT
ftr-434	34	23	.	.	PUNCT
ftr-434	34	24	.	.	PUNCT
ftr-434	34	25	.	.	PUNCT
ftr-434	34	26	.	.	PUNCT
ftr-434	34	27	.	.	PUNCT
ftr-434	34	28	.	.	PUNCT
ftr-434	34	29	.	.	PUNCT
ftr-434	34	30	.	.	PUNCT
ftr-434	34	31	.	.	PUNCT
ftr-434	35	1	574	574	NUM
ftr-434	35	2	*	*	PUNCT
ftr-434	35	3	adjunct	adjunct	ADJ
ftr-434	35	4	professor	professor	NOUN
ftr-434	35	5	,	,	PUNCT
ftr-434	35	6	washington	washington	PROPN
ftr-434	35	7	university	university	PROPN
ftr-434	35	8	school	school	NOUN
ftr-434	35	9	of	of	ADP
ftr-434	35	10	law	law	NOUN
ftr-434	35	11	in	in	ADP
ftr-434	35	12	st	st	PROPN
ftr-434	35	13	.	.	PROPN
ftr-434	35	14	louis	louis	PROPN
ftr-434	35	15	,	,	PUNCT
ftr-434	35	16	missouri	missouri	PROPN
ftr-434	35	17	1996	1996	NUM
ftr-434	35	18	-	-	SYM
ftr-434	35	19	2000	2000	NUM
ftr-434	35	20	,	,	PUNCT
ftr-434	35	21	member	member	NOUN
ftr-434	35	22	of	of	ADP
ftr-434	35	23	the	the	DET
ftr-434	35	24	american	american	PROPN
ftr-434	35	25	law	law	PROPN
ftr-434	35	26	institute	institute	PROPN
ftr-434	35	27	and	and	CCONJ
ftr-434	35	28	the	the	DET
ftr-434	35	29	law	law	NOUN
ftr-434	35	30	firm	firm	NOUN
ftr-434	35	31	of	of	ADP
ftr-434	35	32	husch	husch	PROPN
ftr-434	35	33	&	&	CCONJ
ftr-434	35	34	eppenberger	eppenberger	PROPN
ftr-434	35	35	,	,	PUNCT
ftr-434	35	36	llc	llc	PROPN
ftr-434	35	37	,	,	PUNCT
ftr-434	35	38	st	st	PROPN
ftr-434	35	39	.	.	PROPN
ftr-434	35	40	louis	louis	PROPN
ftr-434	35	41	,	,	PUNCT
ftr-434	35	42	missouri	missouri	PROPN
ftr-434	35	43	(	(	PUNCT
ftr-434	35	44	1985	1985	NUM
ftr-434	35	45	–	–	PUNCT
ftr-434	35	46	present	present	ADJ
ftr-434	35	47	)	)	PUNCT
ftr-434	35	48	;	;	PUNCT
ftr-434	35	49	j.d	j.d	PROPN
ftr-434	35	50	.	.	PROPN
ftr-434	35	51	st	st	PROPN
ftr-434	35	52	.	.	PROPN
ftr-434	35	53	louis	louis	PROPN
ftr-434	35	54	university	university	PROPN
ftr-434	35	55	(	(	PUNCT
ftr-434	35	56	1985	1985	NUM
ftr-434	35	57	)	)	PUNCT
ftr-434	35	58	;	;	PUNCT
ftr-434	35	59	ll.m	ll.m	X
ftr-434	35	60	.	.	PUNCT
ftr-434	36	1	in	in	ADP
ftr-434	36	2	taxation	taxation	NOUN
ftr-434	36	3	,	,	PUNCT
ftr-434	36	4	washington	washington	PROPN
ftr-434	36	5	university	university	PROPN
ftr-434	36	6	(	(	PUNCT
ftr-434	36	7	1997	1997	NUM
ftr-434	36	8	)	)	PUNCT
ftr-434	36	9	;	;	PUNCT
ftr-434	36	10	candidate	candidate	NOUN
ftr-434	36	11	,	,	PUNCT
ftr-434	36	12	ll.m	ll.m	ADV
ftr-434	36	13	.	.	PUNCT
ftr-434	37	1	in	in	ADP
ftr-434	37	2	intellectual	intellectual	ADJ
ftr-434	37	3	property	property	NOUN
ftr-434	37	4	,	,	PUNCT
ftr-434	37	5	washington	washington	PROPN
ftr-434	37	6	university	university	PROPN
ftr-434	37	7	(	(	PUNCT
ftr-434	37	8	2003	2003	NUM
ftr-434	37	9	)	)	PUNCT
ftr-434	37	10	.	.	PUNCT
ftr-434	38	1	547	547	NUM
ftr-434	38	2	548	548	NUM
ftr-434	38	3	florida	florida	PROPN
ftr-434	38	4	tax	tax	NOUN
ftr-434	38	5	review	review	NOUN
ftr-434	38	6	[	[	X
ftr-434	38	7	vol.5:8	vol.5:8	NOUN
ftr-434	38	8	v.	v.	ADP
ftr-434	38	9	charitable	charitable	ADJ
ftr-434	38	10	gifts	gift	NOUN
ftr-434	38	11	of	of	ADP
ftr-434	38	12	ip	ip	NOUN
ftr-434	38	13	under	under	ADP
ftr-434	38	14	current	current	ADJ
ftr-434	38	15	law	law	NOUN
ftr-434	38	16	.	.	PUNCT
ftr-434	38	17	.	.	PUNCT
ftr-434	38	18	.	.	PUNCT
ftr-434	38	19	.	.	PUNCT
ftr-434	38	20	.	.	PUNCT
ftr-434	38	21	.	.	PUNCT
ftr-434	38	22	.	.	PUNCT
ftr-434	38	23	.	.	PUNCT
ftr-434	38	24	.	.	PUNCT
ftr-434	38	25	.	.	PUNCT
ftr-434	39	1	575	575	NUM
ftr-434	39	2	a.	a.	NOUN
ftr-434	39	3	patents	patent	NOUN
ftr-434	39	4	and	and	CCONJ
ftr-434	39	5	charitable	charitable	ADJ
ftr-434	39	6	giving	giving	NOUN
ftr-434	39	7	.	.	PUNCT
ftr-434	39	8	.	.	PUNCT
ftr-434	39	9	.	.	PUNCT
ftr-434	39	10	.	.	PUNCT
ftr-434	39	11	.	.	PUNCT
ftr-434	39	12	.	.	PUNCT
ftr-434	39	13	.	.	PUNCT
ftr-434	39	14	.	.	PUNCT
ftr-434	39	15	.	.	PUNCT
ftr-434	39	16	.	.	PUNCT
ftr-434	39	17	.	.	PUNCT
ftr-434	39	18	.	.	PUNCT
ftr-434	39	19	.	.	PUNCT
ftr-434	39	20	.	.	PUNCT
ftr-434	39	21	.	.	PUNCT
ftr-434	39	22	.	.	PUNCT
ftr-434	39	23	.	.	PUNCT
ftr-434	39	24	.	.	PUNCT
ftr-434	39	25	.	.	PUNCT
ftr-434	39	26	.	.	PUNCT
ftr-434	40	1	575	575	NUM
ftr-434	40	2	1	1	NUM
ftr-434	40	3	.	.	PUNCT
ftr-434	40	4	availability	availability	NOUN
ftr-434	40	5	of	of	ADP
ftr-434	40	6	a	a	DET
ftr-434	40	7	full	full	ADJ
ftr-434	40	8	fair	fair	ADJ
ftr-434	40	9	market	market	NOUN
ftr-434	40	10	value	value	NOUN
ftr-434	40	11	deduction	deduction	NOUN
ftr-434	40	12	on	on	ADP
ftr-434	40	13	the	the	DET
ftr-434	40	14	donation	donation	NOUN
ftr-434	40	15	of	of	ADP
ftr-434	40	16	a	a	DET
ftr-434	40	17	patent	patent	NOUN
ftr-434	40	18	.	.	PUNCT
ftr-434	40	19	.	.	PUNCT
ftr-434	40	20	.	.	PUNCT
ftr-434	40	21	.	.	PUNCT
ftr-434	40	22	.	.	PUNCT
ftr-434	40	23	.	.	PUNCT
ftr-434	40	24	.	.	PUNCT
ftr-434	41	1	575	575	NUM
ftr-434	41	2	2	2	NUM
ftr-434	41	3	.	.	PUNCT
ftr-434	41	4	patents	patent	NOUN
ftr-434	41	5	and	and	CCONJ
ftr-434	41	6	the	the	DET
ftr-434	41	7	partial	partial	ADJ
ftr-434	41	8	interest	interest	NOUN
ftr-434	41	9	rule	rule	NOUN
ftr-434	41	10	.	.	PUNCT
ftr-434	41	11	.	.	PUNCT
ftr-434	41	12	.	.	PUNCT
ftr-434	41	13	.	.	PUNCT
ftr-434	41	14	.	.	PUNCT
ftr-434	41	15	.	.	PUNCT
ftr-434	41	16	.	.	PUNCT
ftr-434	41	17	.	.	PUNCT
ftr-434	42	1	.	.	PUNCT
ftr-434	43	1	576	576	NUM
ftr-434	43	2	3	3	NUM
ftr-434	43	3	.	.	PUNCT
ftr-434	43	4	donation	donation	NOUN
ftr-434	43	5	of	of	ADP
ftr-434	43	6	a	a	DET
ftr-434	43	7	patent	patent	NOUN
ftr-434	43	8	compared	compare	VERB
ftr-434	43	9	to	to	ADP
ftr-434	43	10	a	a	DET
ftr-434	43	11	donation	donation	NOUN
ftr-434	43	12	of	of	ADP
ftr-434	43	13	services	service	NOUN
ftr-434	43	14	.	.	PUNCT
ftr-434	43	15	.	.	PUNCT
ftr-434	43	16	.	.	PUNCT
ftr-434	43	17	.	.	PUNCT
ftr-434	43	18	.	.	PUNCT
ftr-434	43	19	.	.	PUNCT
ftr-434	43	20	.	.	PUNCT
ftr-434	43	21	.	.	PUNCT
ftr-434	43	22	.	.	PUNCT
ftr-434	43	23	.	.	PUNCT
ftr-434	43	24	.	.	PUNCT
ftr-434	43	25	.	.	PUNCT
ftr-434	43	26	.	.	PUNCT
ftr-434	43	27	.	.	PUNCT
ftr-434	43	28	.	.	PUNCT
ftr-434	43	29	.	.	PUNCT
ftr-434	43	30	.	.	PUNCT
ftr-434	43	31	.	.	PUNCT
ftr-434	43	32	.	.	PUNCT
ftr-434	43	33	.	.	PUNCT
ftr-434	43	34	.	.	PUNCT
ftr-434	43	35	.	.	PUNCT
ftr-434	43	36	.	.	PUNCT
ftr-434	43	37	.	.	PUNCT
ftr-434	43	38	.	.	PUNCT
ftr-434	43	39	.	.	PUNCT
ftr-434	43	40	.	.	PUNCT
ftr-434	43	41	.	.	PUNCT
ftr-434	43	42	.	.	PUNCT
ftr-434	43	43	.	.	PUNCT
ftr-434	43	44	.	.	PUNCT
ftr-434	43	45	.	.	PUNCT
ftr-434	44	1	577	577	NUM
ftr-434	44	2	4	4	NUM
ftr-434	44	3	.	.	PUNCT
ftr-434	44	4	potential	potential	ADJ
ftr-434	44	5	pitfalls	pitfall	NOUN
ftr-434	44	6	for	for	ADP
ftr-434	44	7	the	the	DET
ftr-434	44	8	donor	donor	NOUN
ftr-434	44	9	of	of	ADP
ftr-434	44	10	a	a	DET
ftr-434	44	11	patent	patent	NOUN
ftr-434	44	12	.	.	PUNCT
ftr-434	44	13	.	.	PUNCT
ftr-434	44	14	.	.	PUNCT
ftr-434	44	15	.	.	PUNCT
ftr-434	45	1	578	578	NUM
ftr-434	45	2	5	5	NUM
ftr-434	45	3	.	.	PUNCT
ftr-434	46	1	the	the	DET
ftr-434	46	2	“	"	PUNCT
ftr-434	46	3	related	related	ADJ
ftr-434	46	4	use	use	NOUN
ftr-434	46	5	”	"	PUNCT
ftr-434	46	6	restriction	restriction	NOUN
ftr-434	46	7	does	do	AUX
ftr-434	46	8	not	not	PART
ftr-434	46	9	apply	apply	VERB
ftr-434	46	10	.	.	PUNCT
ftr-434	46	11	.	.	PUNCT
ftr-434	46	12	.	.	PUNCT
ftr-434	46	13	.	.	PUNCT
ftr-434	46	14	.	.	PUNCT
ftr-434	46	15	.	.	PUNCT
ftr-434	46	16	.	.	PUNCT
ftr-434	46	17	.	.	PUNCT
ftr-434	46	18	.	.	PUNCT
ftr-434	46	19	.	.	PUNCT
ftr-434	46	20	.	.	PUNCT
ftr-434	46	21	.	.	PUNCT
ftr-434	46	22	.	.	PUNCT
ftr-434	46	23	.	.	PUNCT
ftr-434	46	24	.	.	PUNCT
ftr-434	46	25	.	.	PUNCT
ftr-434	46	26	.	.	PUNCT
ftr-434	46	27	.	.	PUNCT
ftr-434	46	28	.	.	PUNCT
ftr-434	46	29	.	.	PUNCT
ftr-434	46	30	.	.	PUNCT
ftr-434	46	31	.	.	PUNCT
ftr-434	46	32	.	.	PUNCT
ftr-434	46	33	.	.	PUNCT
ftr-434	46	34	.	.	PUNCT
ftr-434	46	35	.	.	PUNCT
ftr-434	46	36	.	.	PUNCT
ftr-434	46	37	.	.	PUNCT
ftr-434	46	38	.	.	PUNCT
ftr-434	46	39	.	.	PUNCT
ftr-434	46	40	.	.	PUNCT
ftr-434	46	41	.	.	PUNCT
ftr-434	46	42	.	.	PUNCT
ftr-434	47	1	.	.	PUNCT
ftr-434	48	1	580	580	NUM
ftr-434	48	2	b.	b.	NOUN
ftr-434	48	3	trade	trade	NOUN
ftr-434	48	4	secrets	secret	NOUN
ftr-434	48	5	and	and	CCONJ
ftr-434	48	6	charitable	charitable	ADJ
ftr-434	48	7	giving	giving	NOUN
ftr-434	48	8	.	.	PUNCT
ftr-434	48	9	.	.	PUNCT
ftr-434	48	10	.	.	PUNCT
ftr-434	48	11	.	.	PUNCT
ftr-434	48	12	.	.	PUNCT
ftr-434	48	13	.	.	PUNCT
ftr-434	48	14	.	.	PUNCT
ftr-434	48	15	.	.	PUNCT
ftr-434	48	16	.	.	PUNCT
ftr-434	48	17	.	.	PUNCT
ftr-434	48	18	.	.	PUNCT
ftr-434	48	19	.	.	PUNCT
ftr-434	48	20	.	.	PUNCT
ftr-434	48	21	.	.	PUNCT
ftr-434	48	22	.	.	PUNCT
ftr-434	49	1	581	581	NUM
ftr-434	49	2	1	1	NUM
ftr-434	49	3	.	.	PUNCT
ftr-434	49	4	trade	trade	NOUN
ftr-434	49	5	secret	secret	ADJ
ftr-434	49	6	protection	protection	NOUN
ftr-434	49	7	compared	compare	VERB
ftr-434	49	8	to	to	ADP
ftr-434	49	9	patent	patent	NOUN
ftr-434	49	10	protection	protection	NOUN
ftr-434	49	11	.	.	PUNCT
ftr-434	49	12	.	.	PUNCT
ftr-434	49	13	.	.	PUNCT
ftr-434	49	14	.	.	PUNCT
ftr-434	49	15	.	.	PUNCT
ftr-434	49	16	.	.	PUNCT
ftr-434	49	17	.	.	PUNCT
ftr-434	49	18	.	.	PUNCT
ftr-434	49	19	.	.	PUNCT
ftr-434	49	20	.	.	PUNCT
ftr-434	49	21	.	.	PUNCT
ftr-434	49	22	.	.	PUNCT
ftr-434	49	23	.	.	PUNCT
ftr-434	49	24	.	.	PUNCT
ftr-434	49	25	.	.	PUNCT
ftr-434	49	26	.	.	PUNCT
ftr-434	49	27	.	.	PUNCT
ftr-434	49	28	.	.	PUNCT
ftr-434	49	29	.	.	PUNCT
ftr-434	49	30	.	.	PUNCT
ftr-434	49	31	.	.	PUNCT
ftr-434	49	32	.	.	PUNCT
ftr-434	49	33	.	.	PUNCT
ftr-434	49	34	.	.	PUNCT
ftr-434	49	35	.	.	PUNCT
ftr-434	49	36	.	.	PUNCT
ftr-434	49	37	.	.	PUNCT
ftr-434	49	38	.	.	PUNCT
ftr-434	49	39	.	.	PUNCT
ftr-434	49	40	.	.	PUNCT
ftr-434	50	1	581	581	NUM
ftr-434	50	2	2	2	NUM
ftr-434	50	3	.	.	PUNCT
ftr-434	50	4	availability	availability	NOUN
ftr-434	50	5	of	of	ADP
ftr-434	50	6	a	a	DET
ftr-434	50	7	full	full	ADJ
ftr-434	50	8	fair	fair	ADJ
ftr-434	50	9	market	market	NOUN
ftr-434	50	10	value	value	NOUN
ftr-434	50	11	deduction	deduction	NOUN
ftr-434	50	12	on	on	ADP
ftr-434	50	13	the	the	DET
ftr-434	50	14	donation	donation	NOUN
ftr-434	50	15	of	of	ADP
ftr-434	50	16	a	a	DET
ftr-434	50	17	trade	trade	NOUN
ftr-434	50	18	secret	secret	NOUN
ftr-434	50	19	..	..	PUNCT
ftr-434	50	20	.	.	PUNCT
ftr-434	50	21	.	.	PUNCT
ftr-434	50	22	.	.	PUNCT
ftr-434	50	23	.	.	PUNCT
ftr-434	50	24	.	.	PUNCT
ftr-434	50	25	.	.	PUNCT
ftr-434	50	26	.	.	PUNCT
ftr-434	50	27	.	.	PUNCT
ftr-434	50	28	.	.	PUNCT
ftr-434	50	29	.	.	PUNCT
ftr-434	50	30	.	.	PUNCT
ftr-434	50	31	.	.	PUNCT
ftr-434	51	1	582	582	NUM
ftr-434	51	2	a.	a.	NOUN
ftr-434	51	3	property	property	NOUN
ftr-434	51	4	.	.	PUNCT
ftr-434	51	5	.	.	PUNCT
ftr-434	51	6	.	.	PUNCT
ftr-434	51	7	.	.	PUNCT
ftr-434	51	8	.	.	PUNCT
ftr-434	51	9	.	.	PUNCT
ftr-434	51	10	.	.	PUNCT
ftr-434	51	11	.	.	PUNCT
ftr-434	51	12	.	.	PUNCT
ftr-434	51	13	.	.	PUNCT
ftr-434	51	14	.	.	PUNCT
ftr-434	51	15	.	.	PUNCT
ftr-434	51	16	.	.	PUNCT
ftr-434	51	17	.	.	PUNCT
ftr-434	51	18	.	.	PUNCT
ftr-434	51	19	.	.	PUNCT
ftr-434	51	20	.	.	PUNCT
ftr-434	51	21	.	.	PUNCT
ftr-434	51	22	.	.	PUNCT
ftr-434	51	23	.	.	PUNCT
ftr-434	51	24	.	.	PUNCT
ftr-434	51	25	.	.	PUNCT
ftr-434	51	26	.	.	PUNCT
ftr-434	51	27	.	.	PUNCT
ftr-434	51	28	.	.	PUNCT
ftr-434	52	1	583	583	NUM
ftr-434	52	2	b.	b.	NOUN
ftr-434	52	3	sale	sale	NOUN
ftr-434	52	4	or	or	CCONJ
ftr-434	52	5	exchange	exchange	NOUN
ftr-434	52	6	.	.	PUNCT
ftr-434	52	7	.	.	PUNCT
ftr-434	52	8	.	.	PUNCT
ftr-434	52	9	.	.	PUNCT
ftr-434	52	10	.	.	PUNCT
ftr-434	52	11	.	.	PUNCT
ftr-434	52	12	.	.	PUNCT
ftr-434	52	13	.	.	PUNCT
ftr-434	52	14	.	.	PUNCT
ftr-434	52	15	.	.	PUNCT
ftr-434	52	16	.	.	PUNCT
ftr-434	52	17	.	.	PUNCT
ftr-434	52	18	.	.	PUNCT
ftr-434	52	19	.	.	PUNCT
ftr-434	52	20	.	.	PUNCT
ftr-434	52	21	.	.	PUNCT
ftr-434	52	22	.	.	PUNCT
ftr-434	52	23	.	.	PUNCT
ftr-434	53	1	586	586	NUM
ftr-434	53	2	c.	c.	PROPN
ftr-434	53	3	capital	capital	PROPN
ftr-434	53	4	asset	asset	PROPN
ftr-434	53	5	.	.	PUNCT
ftr-434	53	6	.	.	PUNCT
ftr-434	53	7	.	.	PUNCT
ftr-434	53	8	.	.	PUNCT
ftr-434	53	9	.	.	PUNCT
ftr-434	53	10	.	.	PUNCT
ftr-434	53	11	.	.	PUNCT
ftr-434	53	12	.	.	PUNCT
ftr-434	53	13	.	.	PUNCT
ftr-434	53	14	.	.	PUNCT
ftr-434	53	15	.	.	PUNCT
ftr-434	53	16	.	.	PUNCT
ftr-434	53	17	.	.	PUNCT
ftr-434	53	18	.	.	PUNCT
ftr-434	53	19	.	.	PUNCT
ftr-434	53	20	.	.	PUNCT
ftr-434	53	21	.	.	PUNCT
ftr-434	53	22	.	.	PUNCT
ftr-434	53	23	.	.	PUNCT
ftr-434	53	24	.	.	PUNCT
ftr-434	53	25	.	.	PUNCT
ftr-434	54	1	588	588	NUM
ftr-434	54	2	d.	d.	NOUN
ftr-434	54	3	held	hold	VERB
ftr-434	54	4	more	more	ADJ
ftr-434	54	5	than	than	ADP
ftr-434	54	6	one	one	NUM
ftr-434	54	7	year	year	NOUN
ftr-434	54	8	.	.	PUNCT
ftr-434	54	9	.	.	PUNCT
ftr-434	54	10	.	.	PUNCT
ftr-434	54	11	.	.	PUNCT
ftr-434	54	12	.	.	PUNCT
ftr-434	54	13	.	.	PUNCT
ftr-434	54	14	.	.	PUNCT
ftr-434	54	15	.	.	PUNCT
ftr-434	54	16	.	.	PUNCT
ftr-434	54	17	.	.	PUNCT
ftr-434	55	1	588	588	NUM
ftr-434	55	2	3	3	NUM
ftr-434	55	3	.	.	PUNCT
ftr-434	56	1	the	the	DET
ftr-434	56	2	“	"	PUNCT
ftr-434	56	3	related	related	ADJ
ftr-434	56	4	use	use	NOUN
ftr-434	56	5	”	"	PUNCT
ftr-434	56	6	restriction	restriction	NOUN
ftr-434	56	7	does	do	AUX
ftr-434	56	8	not	not	PART
ftr-434	56	9	apply	apply	VERB
ftr-434	56	10	.	.	PUNCT
ftr-434	56	11	.	.	PUNCT
ftr-434	56	12	.	.	PUNCT
ftr-434	56	13	.	.	PUNCT
ftr-434	56	14	.	.	PUNCT
ftr-434	56	15	.	.	PUNCT
ftr-434	56	16	.	.	PUNCT
ftr-434	56	17	.	.	PUNCT
ftr-434	56	18	.	.	PUNCT
ftr-434	56	19	.	.	PUNCT
ftr-434	56	20	.	.	PUNCT
ftr-434	56	21	.	.	PUNCT
ftr-434	56	22	.	.	PUNCT
ftr-434	56	23	.	.	PUNCT
ftr-434	56	24	.	.	PUNCT
ftr-434	56	25	.	.	PUNCT
ftr-434	56	26	.	.	PUNCT
ftr-434	56	27	.	.	PUNCT
ftr-434	56	28	.	.	PUNCT
ftr-434	56	29	.	.	PUNCT
ftr-434	56	30	.	.	PUNCT
ftr-434	56	31	.	.	PUNCT
ftr-434	56	32	.	.	PUNCT
ftr-434	56	33	.	.	PUNCT
ftr-434	56	34	.	.	PUNCT
ftr-434	56	35	.	.	PUNCT
ftr-434	56	36	.	.	PUNCT
ftr-434	56	37	.	.	PUNCT
ftr-434	56	38	.	.	PUNCT
ftr-434	56	39	.	.	PUNCT
ftr-434	56	40	.	.	PUNCT
ftr-434	56	41	.	.	PUNCT
ftr-434	56	42	.	.	PUNCT
ftr-434	57	1	.	.	PUNCT
ftr-434	58	1	589	589	NUM
ftr-434	58	2	c.	c.	NOUN
ftr-434	58	3	trademarks	trademark	NOUN
ftr-434	58	4	and	and	CCONJ
ftr-434	58	5	charitable	charitable	ADJ
ftr-434	58	6	giving	giving	NOUN
ftr-434	58	7	..	..	PUNCT
ftr-434	58	8	.	.	PUNCT
ftr-434	58	9	.	.	PUNCT
ftr-434	58	10	.	.	PUNCT
ftr-434	58	11	.	.	PUNCT
ftr-434	58	12	.	.	PUNCT
ftr-434	58	13	.	.	PUNCT
ftr-434	58	14	.	.	PUNCT
ftr-434	58	15	.	.	PUNCT
ftr-434	58	16	.	.	PUNCT
ftr-434	58	17	.	.	PUNCT
ftr-434	58	18	.	.	PUNCT
ftr-434	58	19	.	.	PUNCT
ftr-434	58	20	.	.	PUNCT
ftr-434	58	21	.	.	PUNCT
ftr-434	59	1	.	.	PUNCT
ftr-434	60	1	589	589	NUM
ftr-434	60	2	d.	d.	NOUN
ftr-434	60	3	copyrights	copyright	NOUN
ftr-434	60	4	and	and	CCONJ
ftr-434	60	5	charitable	charitable	ADJ
ftr-434	60	6	giving	giving	NOUN
ftr-434	60	7	.	.	PUNCT
ftr-434	60	8	.	.	PUNCT
ftr-434	60	9	.	.	PUNCT
ftr-434	60	10	.	.	PUNCT
ftr-434	60	11	.	.	PUNCT
ftr-434	60	12	.	.	PUNCT
ftr-434	60	13	.	.	PUNCT
ftr-434	60	14	.	.	PUNCT
ftr-434	60	15	.	.	PUNCT
ftr-434	60	16	.	.	PUNCT
ftr-434	60	17	.	.	PUNCT
ftr-434	60	18	.	.	PUNCT
ftr-434	60	19	.	.	PUNCT
ftr-434	60	20	.	.	PUNCT
ftr-434	60	21	.	.	PUNCT
ftr-434	60	22	.	.	PUNCT
ftr-434	60	23	.	.	PUNCT
ftr-434	61	1	591	591	NUM
ftr-434	61	2	1	1	NUM
ftr-434	61	3	.	.	PUNCT
ftr-434	62	1	no	no	DET
ftr-434	62	2	full	full	ADJ
ftr-434	62	3	fair	fair	ADJ
ftr-434	62	4	market	market	NOUN
ftr-434	62	5	value	value	NOUN
ftr-434	62	6	deduction	deduction	NOUN
ftr-434	62	7	for	for	ADP
ftr-434	62	8	the	the	DET
ftr-434	62	9	creator	creator	NOUN
ftr-434	62	10	’s	’s	PART
ftr-434	62	11	donation	donation	NOUN
ftr-434	62	12	of	of	ADP
ftr-434	62	13	a	a	DET
ftr-434	62	14	copyright	copyright	NOUN
ftr-434	62	15	.	.	PUNCT
ftr-434	62	16	.	.	PUNCT
ftr-434	62	17	.	.	PUNCT
ftr-434	62	18	.	.	PUNCT
ftr-434	62	19	.	.	PUNCT
ftr-434	62	20	.	.	PUNCT
ftr-434	62	21	.	.	PUNCT
ftr-434	62	22	.	.	PUNCT
ftr-434	62	23	.	.	PUNCT
ftr-434	62	24	.	.	PUNCT
ftr-434	63	1	592	592	NUM
ftr-434	63	2	2	2	NUM
ftr-434	63	3	.	.	PUNCT
ftr-434	64	1	the	the	DET
ftr-434	64	2	broad	broad	ADJ
ftr-434	64	3	reach	reach	NOUN
ftr-434	64	4	of	of	ADP
ftr-434	64	5	the	the	DET
ftr-434	64	6	copyright	copyright	NOUN
ftr-434	64	7	restriction	restriction	NOUN
ftr-434	64	8	..	..	PUNCT
ftr-434	64	9	.	.	PUNCT
ftr-434	64	10	.	.	PUNCT
ftr-434	64	11	.	.	PUNCT
ftr-434	64	12	.	.	PUNCT
ftr-434	64	13	.	.	PUNCT
ftr-434	64	14	.	.	PUNCT
ftr-434	64	15	.	.	PUNCT
ftr-434	64	16	.	.	PUNCT
ftr-434	64	17	.	.	PUNCT
ftr-434	64	18	.	.	PUNCT
ftr-434	64	19	.	.	PUNCT
ftr-434	64	20	.	.	PUNCT
ftr-434	64	21	.	.	PUNCT
ftr-434	64	22	.	.	PUNCT
ftr-434	64	23	.	.	PUNCT
ftr-434	64	24	.	.	PUNCT
ftr-434	64	25	.	.	PUNCT
ftr-434	64	26	.	.	PUNCT
ftr-434	64	27	.	.	PUNCT
ftr-434	64	28	.	.	PUNCT
ftr-434	64	29	.	.	PUNCT
ftr-434	64	30	.	.	PUNCT
ftr-434	64	31	.	.	PUNCT
ftr-434	64	32	.	.	PUNCT
ftr-434	64	33	.	.	PUNCT
ftr-434	64	34	.	.	PUNCT
ftr-434	64	35	.	.	PUNCT
ftr-434	64	36	.	.	PUNCT
ftr-434	65	1	594	594	NUM
ftr-434	65	2	3	3	NUM
ftr-434	65	3	.	.	PUNCT
ftr-434	66	1	the	the	DET
ftr-434	66	2	policies	policy	NOUN
ftr-434	66	3	for	for	ADP
ftr-434	66	4	restricting	restrict	VERB
ftr-434	66	5	the	the	DET
ftr-434	66	6	amount	amount	NOUN
ftr-434	66	7	of	of	ADP
ftr-434	66	8	the	the	DET
ftr-434	66	9	charitable	charitable	ADJ
ftr-434	66	10	deduction	deduction	NOUN
ftr-434	66	11	for	for	ADP
ftr-434	66	12	a	a	DET
ftr-434	66	13	donation	donation	NOUN
ftr-434	66	14	of	of	ADP
ftr-434	66	15	a	a	DET
ftr-434	66	16	copyright	copyright	NOUN
ftr-434	66	17	.	.	PUNCT
ftr-434	66	18	.	.	PUNCT
ftr-434	66	19	.	.	PUNCT
ftr-434	66	20	.	.	PUNCT
ftr-434	66	21	.	.	PUNCT
ftr-434	66	22	.	.	PUNCT
ftr-434	66	23	.	.	PUNCT
ftr-434	66	24	.	.	PUNCT
ftr-434	66	25	.	.	PUNCT
ftr-434	66	26	.	.	PUNCT
ftr-434	66	27	.	.	PUNCT
ftr-434	66	28	.	.	PUNCT
ftr-434	66	29	.	.	PUNCT
ftr-434	66	30	.	.	PUNCT
ftr-434	66	31	.	.	PUNCT
ftr-434	66	32	.	.	PUNCT
ftr-434	66	33	.	.	PUNCT
ftr-434	66	34	.	.	PUNCT
ftr-434	66	35	.	.	PUNCT
ftr-434	66	36	.	.	PUNCT
ftr-434	66	37	.	.	PUNCT
ftr-434	66	38	.	.	PUNCT
ftr-434	66	39	.	.	PUNCT
ftr-434	66	40	.	.	PUNCT
ftr-434	66	41	.	.	PUNCT
ftr-434	66	42	.	.	PUNCT
ftr-434	66	43	.	.	PUNCT
ftr-434	66	44	.	.	PUNCT
ftr-434	66	45	.	.	PUNCT
ftr-434	66	46	.	.	PUNCT
ftr-434	67	1	594	594	NUM
ftr-434	67	2	a.	a.	NOUN
ftr-434	67	3	the	the	DET
ftr-434	67	4	revenue	revenue	NOUN
ftr-434	67	5	act	act	NOUN
ftr-434	67	6	of	of	ADP
ftr-434	67	7	1950	1950	NUM
ftr-434	67	8	.	.	PUNCT
ftr-434	67	9	.	.	PUNCT
ftr-434	67	10	.	.	PUNCT
ftr-434	67	11	.	.	PUNCT
ftr-434	67	12	.	.	PUNCT
ftr-434	67	13	.	.	PUNCT
ftr-434	67	14	.	.	PUNCT
ftr-434	67	15	.	.	PUNCT
ftr-434	67	16	.	.	PUNCT
ftr-434	67	17	.	.	PUNCT
ftr-434	67	18	.	.	PUNCT
ftr-434	67	19	.	.	PUNCT
ftr-434	68	1	594	594	NUM
ftr-434	68	2	b.	b.	NOUN
ftr-434	68	3	the	the	DET
ftr-434	68	4	tax	tax	NOUN
ftr-434	68	5	reform	reform	PROPN
ftr-434	68	6	act	act	NOUN
ftr-434	68	7	of	of	ADP
ftr-434	68	8	1969	1969	NUM
ftr-434	68	9	.	.	PUNCT
ftr-434	68	10	.	.	PUNCT
ftr-434	68	11	.	.	PUNCT
ftr-434	68	12	.	.	PUNCT
ftr-434	68	13	.	.	PUNCT
ftr-434	68	14	.	.	PUNCT
ftr-434	68	15	.	.	PUNCT
ftr-434	68	16	.	.	PUNCT
ftr-434	68	17	.	.	PUNCT
ftr-434	69	1	597	597	NUM
ftr-434	69	2	vi	vi	NOUN
ftr-434	69	3	.	.	PUNCT
ftr-434	70	1	the	the	DET
ftr-434	70	2	charitable	charitable	ADJ
ftr-434	70	3	deduction	deduction	NOUN
ftr-434	70	4	for	for	ADP
ftr-434	70	5	a	a	DET
ftr-434	70	6	donation	donation	NOUN
ftr-434	70	7	of	of	ADP
ftr-434	70	8	computer	computer	NOUN
ftr-434	70	9	s	s	PART
ftr-434	70	10	o	o	X
ftr-434	70	11	f	f	PROPN
ftr-434	70	12	t	t	PROPN
ftr-434	70	13	w	w	PROPN
ftr-434	70	14	a	a	DET
ftr-434	70	15	r	r	NOUN
ftr-434	70	16	e	e	NOUN
ftr-434	70	17	e	e	X
ftr-434	70	18	l	l	NOUN
ftr-434	71	1	i	i	PRON
ftr-434	71	2	g	g	VERB
ftr-434	72	1	i	i	PRON
ftr-434	73	1	b	b	X
ftr-434	73	2	l	l	NOUN
ftr-434	73	3	e	e	NOUN
ftr-434	73	4	f	f	NOUN
ftr-434	73	5	o	o	NOUN
ftr-434	73	6	r	r	NOUN
ftr-434	73	7	o	o	X
ftr-434	73	8	v	v	NOUN
ftr-434	73	9	e	e	NOUN
ftr-434	73	10	r	r	NOUN
ftr-434	73	11	l	l	NOUN
ftr-434	73	12	a	a	DET
ftr-434	73	13	p	p	X
ftr-434	73	14	p	p	X
ftr-434	74	1	i	i	PRON
ftr-434	74	2	n	n	CCONJ
ftr-434	74	3	g	g	NOUN
ftr-434	74	4	ip	ip	NOUN
ftr-434	74	5	protection	protection	NOUN
ftr-434	74	6	.	.	PUNCT
ftr-434	74	7	.	.	PUNCT
ftr-434	74	8	.	.	PUNCT
ftr-434	74	9	.	.	PUNCT
ftr-434	74	10	.	.	PUNCT
ftr-434	74	11	.	.	PUNCT
ftr-434	74	12	.	.	PUNCT
ftr-434	74	13	.	.	PUNCT
ftr-434	74	14	.	.	PUNCT
ftr-434	74	15	.	.	PUNCT
ftr-434	74	16	.	.	PUNCT
ftr-434	74	17	.	.	PUNCT
ftr-434	74	18	.	.	PUNCT
ftr-434	74	19	.	.	PUNCT
ftr-434	74	20	.	.	PUNCT
ftr-434	74	21	.	.	PUNCT
ftr-434	74	22	.	.	PUNCT
ftr-434	74	23	.	.	PUNCT
ftr-434	74	24	.	.	PUNCT
ftr-434	74	25	.	.	PUNCT
ftr-434	74	26	.	.	PUNCT
ftr-434	74	27	.	.	PUNCT
ftr-434	74	28	.	.	PUNCT
ftr-434	74	29	.	.	PUNCT
ftr-434	74	30	.	.	PUNCT
ftr-434	74	31	.	.	PUNCT
ftr-434	74	32	.	.	PUNCT
ftr-434	74	33	.	.	PUNCT
ftr-434	74	34	.	.	PUNCT
ftr-434	74	35	.	.	PUNCT
ftr-434	74	36	.	.	PUNCT
ftr-434	74	37	.	.	PUNCT
ftr-434	74	38	.	.	PUNCT
ftr-434	74	39	.	.	PUNCT
ftr-434	74	40	.	.	PUNCT
ftr-434	74	41	.	.	PUNCT
ftr-434	74	42	.	.	PUNCT
ftr-434	75	1	.	.	PUNCT
ftr-434	76	1	599	599	NUM
ftr-434	76	2	a.	a.	NOUN
ftr-434	76	3	t	t	PROPN
ftr-434	76	4	h	h	NOUN
ftr-434	76	5	e	e	NOUN
ftr-434	76	6	l	l	NOUN
ftr-434	76	7	e	e	X
ftr-434	76	8	v	v	X
ftr-434	76	9	y	y	PROPN
ftr-434	76	10	c	c	PROPN
ftr-434	76	11	a	a	PRON
ftr-434	76	12	s	s	X
ftr-434	76	13	e	e	NOUN
ftr-434	76	14	a	a	NOUN
ftr-434	76	15	n	n	NOUN
ftr-434	76	16	d	d	NOUN
ftr-434	76	17	r	r	NOUN
ftr-434	76	18	e	e	NOUN
ftr-434	76	19	g	g	NOUN
ftr-434	76	20	u	u	PROPN
ftr-434	76	21	l	l	PROPN
ftr-434	76	22	a	a	NOUN
ftr-434	76	23	t	t	NOUN
ftr-434	77	1	i	i	PRON
ftr-434	77	2	o	o	INTJ
ftr-434	77	3	n	n	NOUN
ftr-434	77	4	s	s	NOUN
ftr-434	77	5	section	section	NOUN
ftr-434	77	6	1.1221	1.1221	NUM
ftr-434	77	7	-	-	SYM
ftr-434	77	8	1(c)(1	1(c)(1	NUM
ftr-434	77	9	)	)	PUNCT
ftr-434	77	10	.	.	PUNCT
ftr-434	77	11	.	.	PUNCT
ftr-434	77	12	.	.	PUNCT
ftr-434	77	13	.	.	PUNCT
ftr-434	77	14	.	.	PUNCT
ftr-434	77	15	.	.	PUNCT
ftr-434	77	16	.	.	PUNCT
ftr-434	77	17	.	.	PUNCT
ftr-434	77	18	.	.	PUNCT
ftr-434	77	19	.	.	PUNCT
ftr-434	77	20	.	.	PUNCT
ftr-434	77	21	.	.	PUNCT
ftr-434	77	22	.	.	PUNCT
ftr-434	77	23	.	.	PUNCT
ftr-434	77	24	.	.	PUNCT
ftr-434	77	25	.	.	PUNCT
ftr-434	77	26	.	.	PUNCT
ftr-434	77	27	.	.	PUNCT
ftr-434	77	28	.	.	PUNCT
ftr-434	77	29	.	.	PUNCT
ftr-434	77	30	.	.	PUNCT
ftr-434	77	31	.	.	PUNCT
ftr-434	77	32	.	.	PUNCT
ftr-434	77	33	.	.	PUNCT
ftr-434	77	34	.	.	PUNCT
ftr-434	77	35	.	.	PUNCT
ftr-434	77	36	.	.	PUNCT
ftr-434	78	1	600	600	NUM
ftr-434	78	2	b.	b.	NOUN
ftr-434	78	3	potential	potential	ADJ
ftr-434	78	4	challenges	challenge	NOUN
ftr-434	78	5	to	to	PART
ftr-434	78	6	levy	levy	VERB
ftr-434	78	7	.	.	PUNCT
ftr-434	78	8	.	.	PUNCT
ftr-434	78	9	.	.	PUNCT
ftr-434	78	10	.	.	PUNCT
ftr-434	78	11	.	.	PUNCT
ftr-434	78	12	.	.	PUNCT
ftr-434	78	13	.	.	PUNCT
ftr-434	78	14	.	.	PUNCT
ftr-434	78	15	.	.	PUNCT
ftr-434	78	16	.	.	PUNCT
ftr-434	78	17	.	.	PUNCT
ftr-434	78	18	.	.	PUNCT
ftr-434	78	19	.	.	PUNCT
ftr-434	78	20	.	.	PUNCT
ftr-434	78	21	.	.	PUNCT
ftr-434	78	22	.	.	PUNCT
ftr-434	78	23	.	.	PUNCT
ftr-434	78	24	.	.	PUNCT
ftr-434	78	25	.	.	PUNCT
ftr-434	78	26	.	.	PUNCT
ftr-434	78	27	.	.	PUNCT
ftr-434	79	1	602	602	NUM
ftr-434	79	2	1	1	NUM
ftr-434	79	3	.	.	PUNCT
ftr-434	79	4	construction	construction	NOUN
ftr-434	79	5	of	of	ADP
ftr-434	79	6	regulations	regulation	NOUN
ftr-434	79	7	section	section	VERB
ftr-434	79	8	1.1221	1.1221	NUM
ftr-434	79	9	-	-	SYM
ftr-434	79	10	1(c)(1	1(c)(1	NUM
ftr-434	79	11	)	)	PUNCT
ftr-434	79	12	so	so	SCONJ
ftr-434	79	13	that	that	SCONJ
ftr-434	79	14	the	the	DET
ftr-434	79	15	“	"	PUNCT
ftr-434	79	16	patent	patent	NOUN
ftr-434	79	17	or	or	CCONJ
ftr-434	79	18	invention	invention	NOUN
ftr-434	79	19	”	"	PUNCT
ftr-434	79	20	clause	clause	NOUN
ftr-434	79	21	has	have	AUX
ftr-434	79	22	meaning	mean	VERB
ftr-434	79	23	.	.	PUNCT
ftr-434	79	24	.	.	PUNCT
ftr-434	79	25	.	.	PUNCT
ftr-434	79	26	.	.	PUNCT
ftr-434	79	27	.	.	PUNCT
ftr-434	79	28	.	.	PUNCT
ftr-434	79	29	.	.	PUNCT
ftr-434	79	30	.	.	PUNCT
ftr-434	79	31	.	.	PUNCT
ftr-434	79	32	.	.	PUNCT
ftr-434	79	33	.	.	PUNCT
ftr-434	79	34	.	.	PUNCT
ftr-434	79	35	.	.	PUNCT
ftr-434	79	36	.	.	PUNCT
ftr-434	79	37	.	.	PUNCT
ftr-434	79	38	.	.	PUNCT
ftr-434	79	39	.	.	PUNCT
ftr-434	79	40	.	.	PUNCT
ftr-434	79	41	.	.	PUNCT
ftr-434	79	42	.	.	PUNCT
ftr-434	79	43	.	.	PUNCT
ftr-434	79	44	.	.	PUNCT
ftr-434	79	45	.	.	PUNCT
ftr-434	79	46	.	.	PUNCT
ftr-434	79	47	.	.	PUNCT
ftr-434	79	48	.	.	PUNCT
ftr-434	79	49	.	.	PUNCT
ftr-434	79	50	.	.	PUNCT
ftr-434	79	51	.	.	PUNCT
ftr-434	80	1	.	.	PUNCT
ftr-434	81	1	.	.	PUNCT
ftr-434	82	1	602	602	NUM
ftr-434	82	2	2	2	NUM
ftr-434	82	3	.	.	X
ftr-434	82	4	regulation	regulation	NOUN
ftr-434	82	5	was	be	AUX
ftr-434	82	6	not	not	PART
ftr-434	82	7	drafted	draft	VERB
ftr-434	82	8	with	with	ADP
ftr-434	82	9	software	software	NOUN
ftr-434	82	10	in	in	ADP
ftr-434	82	11	mind	mind	NOUN
ftr-434	82	12	.	.	PUNCT
ftr-434	82	13	.	.	PUNCT
ftr-434	82	14	.	.	PUNCT
ftr-434	82	15	.	.	PUNCT
ftr-434	82	16	.	.	PUNCT
ftr-434	82	17	.	.	PUNCT
ftr-434	82	18	.	.	PUNCT
ftr-434	82	19	.	.	PUNCT
ftr-434	82	20	.	.	PUNCT
ftr-434	82	21	.	.	PUNCT
ftr-434	82	22	.	.	PUNCT
ftr-434	82	23	.	.	PUNCT
ftr-434	82	24	.	.	PUNCT
ftr-434	82	25	.	.	PUNCT
ftr-434	82	26	.	.	PUNCT
ftr-434	82	27	.	.	PUNCT
ftr-434	82	28	.	.	PUNCT
ftr-434	82	29	.	.	PUNCT
ftr-434	82	30	.	.	PUNCT
ftr-434	82	31	.	.	PUNCT
ftr-434	82	32	.	.	PUNCT
ftr-434	82	33	.	.	PUNCT
ftr-434	82	34	.	.	PUNCT
ftr-434	82	35	.	.	PUNCT
ftr-434	82	36	.	.	PUNCT
ftr-434	82	37	.	.	PUNCT
ftr-434	82	38	.	.	PUNCT
ftr-434	82	39	.	.	PUNCT
ftr-434	82	40	.	.	PUNCT
ftr-434	82	41	.	.	PUNCT
ftr-434	82	42	.	.	PUNCT
ftr-434	82	43	.	.	PUNCT
ftr-434	82	44	.	.	PUNCT
ftr-434	83	1	.	.	PUNCT
ftr-434	84	1	603	603	NUM
ftr-434	84	2	2002	2002	NUM
ftr-434	84	3	]	]	PUNCT
ftr-434	85	1	it	it	PRON
ftr-434	85	2	does	do	AUX
ftr-434	85	3	not	not	PART
ftr-434	85	4	compute	compute	VERB
ftr-434	85	5	549	549	NUM
ftr-434	85	6	3	3	NUM
ftr-434	85	7	.	.	PUNCT
ftr-434	85	8	levy	levy	NOUN
ftr-434	85	9	does	do	AUX
ftr-434	85	10	not	not	PART
ftr-434	85	11	discuss	discuss	VERB
ftr-434	85	12	patent	patent	NOUN
ftr-434	85	13	protection	protection	NOUN
ftr-434	85	14	.	.	PUNCT
ftr-434	85	15	.	.	PUNCT
ftr-434	85	16	.	.	PUNCT
ftr-434	85	17	.	.	PUNCT
ftr-434	86	1	.	.	PUNCT
ftr-434	87	1	604	604	NUM
ftr-434	87	2	4	4	NUM
ftr-434	87	3	.	.	PUNCT
ftr-434	87	4	conflict	conflict	NOUN
ftr-434	87	5	with	with	ADP
ftr-434	87	6	the	the	DET
ftr-434	87	7	patent	patent	NOUN
ftr-434	87	8	rule	rule	NOUN
ftr-434	87	9	.	.	PUNCT
ftr-434	87	10	.	.	PUNCT
ftr-434	87	11	.	.	PUNCT
ftr-434	87	12	.	.	PUNCT
ftr-434	87	13	.	.	PUNCT
ftr-434	87	14	.	.	PUNCT
ftr-434	87	15	.	.	PUNCT
ftr-434	87	16	.	.	PUNCT
ftr-434	87	17	.	.	PUNCT
ftr-434	87	18	.	.	PUNCT
ftr-434	87	19	.	.	PUNCT
ftr-434	87	20	.	.	PUNCT
ftr-434	87	21	.	.	PUNCT
ftr-434	87	22	.	.	PUNCT
ftr-434	87	23	.	.	PUNCT
ftr-434	88	1	604	604	NUM
ftr-434	88	2	5	5	NUM
ftr-434	88	3	.	.	PUNCT
ftr-434	89	1	the	the	DET
ftr-434	89	2	most	most	ADV
ftr-434	89	3	valuable	valuable	ADJ
ftr-434	89	4	elements	element	NOUN
ftr-434	89	5	of	of	ADP
ftr-434	89	6	computer	computer	NOUN
ftr-434	89	7	software	software	NOUN
ftr-434	89	8	may	may	AUX
ftr-434	89	9	not	not	PART
ftr-434	89	10	be	be	AUX
ftr-434	89	11	eligible	eligible	ADJ
ftr-434	89	12	for	for	ADP
ftr-434	89	13	copyright	copyright	NOUN
ftr-434	89	14	protection	protection	NOUN
ftr-434	89	15	.	.	PUNCT
ftr-434	89	16	.	.	PUNCT
ftr-434	89	17	.	.	PUNCT
ftr-434	89	18	.	.	PUNCT
ftr-434	89	19	.	.	PUNCT
ftr-434	89	20	.	.	PUNCT
ftr-434	89	21	.	.	PUNCT
ftr-434	89	22	.	.	PUNCT
ftr-434	89	23	.	.	PUNCT
ftr-434	89	24	.	.	PUNCT
ftr-434	89	25	.	.	PUNCT
ftr-434	89	26	.	.	PUNCT
ftr-434	89	27	.	.	PUNCT
ftr-434	89	28	.	.	PUNCT
ftr-434	89	29	.	.	PUNCT
ftr-434	89	30	.	.	PUNCT
ftr-434	89	31	.	.	PUNCT
ftr-434	89	32	.	.	PUNCT
ftr-434	89	33	.	.	PUNCT
ftr-434	89	34	.	.	PUNCT
ftr-434	89	35	.	.	PUNCT
ftr-434	89	36	.	.	PUNCT
ftr-434	89	37	.	.	PUNCT
ftr-434	89	38	.	.	PUNCT
ftr-434	89	39	.	.	PUNCT
ftr-434	89	40	.	.	PUNCT
ftr-434	89	41	.	.	PUNCT
ftr-434	89	42	.	.	PUNCT
ftr-434	89	43	.	.	PUNCT
ftr-434	89	44	.	.	PUNCT
ftr-434	90	1	604	604	NUM
ftr-434	90	2	6	6	NUM
ftr-434	90	3	.	.	PUNCT
ftr-434	91	1	the	the	DET
ftr-434	91	2	policy	policy	NOUN
ftr-434	91	3	for	for	ADP
ftr-434	91	4	reducing	reduce	VERB
ftr-434	91	5	the	the	DET
ftr-434	91	6	charitable	charitable	ADJ
ftr-434	91	7	deduction	deduction	NOUN
ftr-434	91	8	does	do	AUX
ftr-434	91	9	not	not	PART
ftr-434	91	10	apply	apply	VERB
ftr-434	91	11	to	to	ADP
ftr-434	91	12	useful	useful	ADJ
ftr-434	91	13	business	business	NOUN
ftr-434	91	14	creations	creation	NOUN
ftr-434	91	15	such	such	ADJ
ftr-434	91	16	as	as	ADP
ftr-434	91	17	computer	computer	NOUN
ftr-434	91	18	software	software	NOUN
ftr-434	91	19	.	.	PUNCT
ftr-434	91	20	.	.	PUNCT
ftr-434	91	21	.	.	PUNCT
ftr-434	91	22	.	.	PUNCT
ftr-434	91	23	.	.	PUNCT
ftr-434	91	24	.	.	PUNCT
ftr-434	91	25	.	.	PUNCT
ftr-434	91	26	.	.	PUNCT
ftr-434	91	27	.	.	PUNCT
ftr-434	91	28	.	.	PUNCT
ftr-434	91	29	.	.	PUNCT
ftr-434	91	30	.	.	PUNCT
ftr-434	91	31	.	.	PUNCT
ftr-434	91	32	.	.	PUNCT
ftr-434	91	33	.	.	PUNCT
ftr-434	91	34	.	.	PUNCT
ftr-434	91	35	.	.	PUNCT
ftr-434	91	36	.	.	PUNCT
ftr-434	91	37	.	.	PUNCT
ftr-434	91	38	.	.	PUNCT
ftr-434	91	39	.	.	PUNCT
ftr-434	91	40	.	.	PUNCT
ftr-434	92	1	.	.	PUNCT
ftr-434	93	1	605	605	NUM
ftr-434	93	2	c.	c.	NOUN
ftr-434	93	3	considerations	consideration	NOUN
ftr-434	93	4	for	for	ADP
ftr-434	93	5	the	the	DET
ftr-434	93	6	developer	developer	NOUN
ftr-434	93	7	planning	plan	VERB
ftr-434	93	8	a	a	DET
ftr-434	93	9	donation	donation	NOUN
ftr-434	93	10	of	of	ADP
ftr-434	93	11	computer	computer	NOUN
ftr-434	93	12	software	software	NOUN
ftr-434	93	13	under	under	ADP
ftr-434	93	14	current	current	ADJ
ftr-434	93	15	law	law	NOUN
ftr-434	93	16	.	.	PUNCT
ftr-434	93	17	.	.	PUNCT
ftr-434	93	18	.	.	PUNCT
ftr-434	93	19	.	.	PUNCT
ftr-434	93	20	.	.	PUNCT
ftr-434	93	21	.	.	PUNCT
ftr-434	93	22	.	.	PUNCT
ftr-434	93	23	.	.	PUNCT
ftr-434	93	24	.	.	PUNCT
ftr-434	93	25	.	.	PUNCT
ftr-434	93	26	.	.	PUNCT
ftr-434	93	27	.	.	PUNCT
ftr-434	93	28	.	.	PUNCT
ftr-434	94	1	606	606	NUM
ftr-434	94	2	vii	vii	PROPN
ftr-434	94	3	.	.	PUNCT
ftr-434	94	4	proposals	proposal	NOUN
ftr-434	94	5	for	for	ADP
ftr-434	94	6	excluding	exclude	VERB
ftr-434	94	7	computer	computer	NOUN
ftr-434	94	8	software	software	NOUN
ftr-434	94	9	eligible	eligible	ADJ
ftr-434	94	10	for	for	ADP
ftr-434	94	11	pa	pa	PROPN
ftr-434	94	12	t	t	PROPN
ftr-434	94	13	e	e	PROPN
ftr-434	94	14	n	n	PROPN
ftr-434	94	15	t	t	PROPN
ftr-434	94	16	pr	pr	NOUN
ftr-434	95	1	o	o	NOUN
ftr-434	95	2	t	t	NOUN
ftr-434	95	3	e	e	X
ftr-434	95	4	c	c	PROPN
ftr-434	95	5	t	t	PROPN
ftr-434	96	1	i	i	PRON
ftr-434	96	2	o	o	VERB
ftr-434	97	1	n	n	NOUN
ftr-434	97	2	f	f	NOUN
ftr-434	97	3	r	r	NOUN
ftr-434	98	1	o	o	X
ftr-434	98	2	m	m	NOUN
ftr-434	98	3	t	t	NOUN
ftr-434	98	4	h	h	NOUN
ftr-434	99	1	e	e	NOUN
ftr-434	99	2	ol	ol	PROPN
ftr-434	100	1	d	d	X
ftr-434	100	2	co	co	NOUN
ftr-434	100	3	p	p	NOUN
ftr-434	100	4	y	y	NOUN
ftr-434	100	5	r	r	NOUN
ftr-434	101	1	i	i	PRON
ftr-434	101	2	g	g	PROPN
ftr-434	101	3	h	h	NOUN
ftr-434	101	4	t	t	NOUN
ftr-434	101	5	restriction	restriction	NOUN
ftr-434	101	6	.	.	PUNCT
ftr-434	101	7	.	.	PUNCT
ftr-434	101	8	.	.	PUNCT
ftr-434	101	9	.	.	PUNCT
ftr-434	101	10	.	.	PUNCT
ftr-434	101	11	.	.	PUNCT
ftr-434	101	12	.	.	PUNCT
ftr-434	101	13	.	.	PUNCT
ftr-434	101	14	.	.	PUNCT
ftr-434	101	15	.	.	PUNCT
ftr-434	101	16	.	.	PUNCT
ftr-434	101	17	.	.	PUNCT
ftr-434	101	18	.	.	PUNCT
ftr-434	101	19	.	.	PUNCT
ftr-434	101	20	.	.	PUNCT
ftr-434	101	21	.	.	PUNCT
ftr-434	101	22	.	.	PUNCT
ftr-434	101	23	.	.	PUNCT
ftr-434	101	24	.	.	PUNCT
ftr-434	101	25	.	.	PUNCT
ftr-434	101	26	.	.	PUNCT
ftr-434	101	27	.	.	PUNCT
ftr-434	101	28	.	.	PUNCT
ftr-434	101	29	.	.	PUNCT
ftr-434	101	30	.	.	PUNCT
ftr-434	101	31	.	.	PUNCT
ftr-434	101	32	.	.	PUNCT
ftr-434	101	33	.	.	PUNCT
ftr-434	101	34	.	.	PUNCT
ftr-434	101	35	.	.	PUNCT
ftr-434	101	36	.	.	PUNCT
ftr-434	101	37	.	.	PUNCT
ftr-434	101	38	.	.	PUNCT
ftr-434	101	39	.	.	PUNCT
ftr-434	101	40	.	.	PUNCT
ftr-434	101	41	.	.	PUNCT
ftr-434	101	42	.	.	PUNCT
ftr-434	101	43	.	.	PUNCT
ftr-434	102	1	.	.	PUNCT
ftr-434	103	1	.	.	PUNCT
ftr-434	104	1	608	608	NUM
ftr-434	104	2	a.	a.	NOUN
ftr-434	104	3	proposal	proposal	NOUN
ftr-434	104	4	for	for	ADP
ftr-434	104	5	an	an	DET
ftr-434	104	6	irs	irs	PROPN
ftr-434	104	7	administrative	administrative	ADJ
ftr-434	104	8	announcement	announcement	NOUN
ftr-434	104	9	.	.	PUNCT
ftr-434	104	10	.	.	PUNCT
ftr-434	104	11	.	.	PUNCT
ftr-434	104	12	.	.	PUNCT
ftr-434	105	1	608	608	NUM
ftr-434	105	2	b.	b.	NOUN
ftr-434	105	3	the	the	DET
ftr-434	105	4	artist	artist	NOUN
ftr-434	105	5	-	-	PUNCT
ftr-434	105	6	museum	museum	NOUN
ftr-434	105	7	partnership	partnership	NOUN
ftr-434	105	8	bill	bill	NOUN
ftr-434	105	9	.	.	PUNCT
ftr-434	105	10	.	.	PUNCT
ftr-434	105	11	.	.	PUNCT
ftr-434	105	12	.	.	PUNCT
ftr-434	105	13	.	.	PUNCT
ftr-434	105	14	.	.	PUNCT
ftr-434	105	15	.	.	PUNCT
ftr-434	105	16	.	.	PUNCT
ftr-434	105	17	.	.	PUNCT
ftr-434	105	18	.	.	PUNCT
ftr-434	105	19	.	.	PUNCT
ftr-434	105	20	.	.	PUNCT
ftr-434	105	21	.	.	PUNCT
ftr-434	105	22	.	.	PUNCT
ftr-434	105	23	.	.	PUNCT
ftr-434	105	24	.	.	PUNCT
ftr-434	106	1	608	608	NUM
ftr-434	106	2	1	1	NUM
ftr-434	106	3	.	.	PUNCT
ftr-434	107	1	the	the	DET
ftr-434	107	2	current	current	ADJ
ftr-434	107	3	bill	bill	NOUN
ftr-434	107	4	.	.	PUNCT
ftr-434	107	5	.	.	PUNCT
ftr-434	107	6	.	.	PUNCT
ftr-434	107	7	.	.	PUNCT
ftr-434	107	8	.	.	PUNCT
ftr-434	107	9	.	.	PUNCT
ftr-434	107	10	.	.	PUNCT
ftr-434	107	11	.	.	PUNCT
ftr-434	107	12	.	.	PUNCT
ftr-434	107	13	.	.	PUNCT
ftr-434	107	14	.	.	PUNCT
ftr-434	107	15	.	.	PUNCT
ftr-434	107	16	.	.	PUNCT
ftr-434	107	17	.	.	PUNCT
ftr-434	107	18	.	.	PUNCT
ftr-434	107	19	.	.	PUNCT
ftr-434	107	20	.	.	PUNCT
ftr-434	107	21	.	.	PUNCT
ftr-434	107	22	.	.	PUNCT
ftr-434	107	23	.	.	PUNCT
ftr-434	107	24	.	.	PUNCT
ftr-434	107	25	.	.	PUNCT
ftr-434	107	26	.	.	PUNCT
ftr-434	107	27	.	.	PUNCT
ftr-434	107	28	.	.	PUNCT
ftr-434	108	1	609	609	NUM
ftr-434	108	2	2	2	NUM
ftr-434	108	3	.	.	PUNCT
ftr-434	108	4	proposed	propose	VERB
ftr-434	108	5	revision	revision	NOUN
ftr-434	108	6	to	to	ADP
ftr-434	108	7	the	the	DET
ftr-434	108	8	bill	bill	NOUN
ftr-434	108	9	to	to	PART
ftr-434	108	10	address	address	VERB
ftr-434	108	11	computer	computer	NOUN
ftr-434	108	12	software	software	NOUN
ftr-434	108	13	.	.	PUNCT
ftr-434	108	14	.	.	PUNCT
ftr-434	108	15	.	.	PUNCT
ftr-434	108	16	.	.	PUNCT
ftr-434	108	17	.	.	PUNCT
ftr-434	108	18	.	.	PUNCT
ftr-434	108	19	.	.	PUNCT
ftr-434	108	20	.	.	PUNCT
ftr-434	108	21	.	.	PUNCT
ftr-434	108	22	.	.	PUNCT
ftr-434	108	23	.	.	PUNCT
ftr-434	108	24	.	.	PUNCT
ftr-434	108	25	.	.	PUNCT
ftr-434	108	26	.	.	PUNCT
ftr-434	108	27	.	.	PUNCT
ftr-434	108	28	.	.	PUNCT
ftr-434	108	29	.	.	PUNCT
ftr-434	108	30	.	.	PUNCT
ftr-434	108	31	.	.	PUNCT
ftr-434	108	32	.	.	PUNCT
ftr-434	108	33	.	.	PUNCT
ftr-434	108	34	.	.	PUNCT
ftr-434	108	35	.	.	PUNCT
ftr-434	108	36	.	.	PUNCT
ftr-434	108	37	.	.	PUNCT
ftr-434	108	38	.	.	PUNCT
ftr-434	108	39	.	.	PUNCT
ftr-434	108	40	.	.	PUNCT
ftr-434	108	41	.	.	PUNCT
ftr-434	108	42	.	.	PUNCT
ftr-434	108	43	.	.	PUNCT
ftr-434	109	1	614	614	NUM
ftr-434	109	2	appendix	appendix	VERB
ftr-434	109	3	a.	a.	NOUN
ftr-434	109	4	.	.	PUNCT
ftr-434	109	5	.	.	PUNCT
ftr-434	109	6	.	.	PUNCT
ftr-434	109	7	.	.	PUNCT
ftr-434	109	8	.	.	PUNCT
ftr-434	109	9	.	.	PUNCT
ftr-434	109	10	.	.	PUNCT
ftr-434	109	11	.	.	PUNCT
ftr-434	109	12	.	.	PUNCT
ftr-434	109	13	.	.	PUNCT
ftr-434	109	14	.	.	PUNCT
ftr-434	109	15	.	.	PUNCT
ftr-434	109	16	.	.	PUNCT
ftr-434	109	17	.	.	PUNCT
ftr-434	109	18	.	.	PUNCT
ftr-434	109	19	.	.	PUNCT
ftr-434	109	20	.	.	PUNCT
ftr-434	109	21	.	.	PUNCT
ftr-434	109	22	.	.	PUNCT
ftr-434	109	23	.	.	PUNCT
ftr-434	109	24	.	.	PUNCT
ftr-434	109	25	.	.	PUNCT
ftr-434	109	26	.	.	PUNCT
ftr-434	109	27	.	.	PUNCT
ftr-434	109	28	.	.	PUNCT
ftr-434	109	29	.	.	PUNCT
ftr-434	109	30	.	.	PUNCT
ftr-434	109	31	.	.	PUNCT
ftr-434	109	32	.	.	PUNCT
ftr-434	109	33	.	.	PUNCT
ftr-434	109	34	.	.	PUNCT
ftr-434	109	35	.	.	PUNCT
ftr-434	109	36	.	.	PUNCT
ftr-434	109	37	.	.	PUNCT
ftr-434	109	38	.	.	PUNCT
ftr-434	109	39	.	.	PUNCT
ftr-434	109	40	.	.	PUNCT
ftr-434	109	41	.	.	PUNCT
ftr-434	109	42	.	.	PUNCT
ftr-434	109	43	.	.	PUNCT
ftr-434	109	44	.	.	PUNCT
ftr-434	109	45	.	.	PUNCT
ftr-434	109	46	.	.	PUNCT
ftr-434	109	47	.	.	PUNCT
ftr-434	109	48	.	.	PUNCT
ftr-434	109	49	.	.	PUNCT
ftr-434	109	50	.	.	PUNCT
ftr-434	110	1	615	615	NUM
ftr-434	110	2	appendix	appendix	X
ftr-434	110	3	b.	b.	PROPN
ftr-434	110	4	.	.	PUNCT
ftr-434	110	5	.	.	PUNCT
ftr-434	110	6	.	.	PUNCT
ftr-434	110	7	.	.	PUNCT
ftr-434	110	8	.	.	PUNCT
ftr-434	110	9	.	.	PUNCT
ftr-434	110	10	.	.	PUNCT
ftr-434	110	11	.	.	PUNCT
ftr-434	110	12	.	.	PUNCT
ftr-434	110	13	.	.	PUNCT
ftr-434	110	14	.	.	PUNCT
ftr-434	110	15	.	.	PUNCT
ftr-434	110	16	.	.	PUNCT
ftr-434	110	17	.	.	PUNCT
ftr-434	110	18	.	.	PUNCT
ftr-434	110	19	.	.	PUNCT
ftr-434	110	20	.	.	PUNCT
ftr-434	110	21	.	.	PUNCT
ftr-434	110	22	.	.	PUNCT
ftr-434	110	23	.	.	PUNCT
ftr-434	110	24	.	.	PUNCT
ftr-434	110	25	.	.	PUNCT
ftr-434	110	26	.	.	PUNCT
ftr-434	110	27	.	.	PUNCT
ftr-434	110	28	.	.	PUNCT
ftr-434	110	29	.	.	PUNCT
ftr-434	110	30	.	.	PUNCT
ftr-434	110	31	.	.	PUNCT
ftr-434	110	32	.	.	PUNCT
ftr-434	110	33	.	.	PUNCT
ftr-434	110	34	.	.	PUNCT
ftr-434	110	35	.	.	PUNCT
ftr-434	110	36	.	.	PUNCT
ftr-434	110	37	.	.	PUNCT
ftr-434	110	38	.	.	PUNCT
ftr-434	110	39	.	.	PUNCT
ftr-434	110	40	.	.	PUNCT
ftr-434	110	41	.	.	PUNCT
ftr-434	110	42	.	.	PUNCT
ftr-434	110	43	.	.	PUNCT
ftr-434	110	44	.	.	PUNCT
ftr-434	110	45	.	.	PUNCT
ftr-434	110	46	.	.	PUNCT
ftr-434	110	47	.	.	PUNCT
ftr-434	110	48	.	.	PUNCT
ftr-434	110	49	.	.	PUNCT
ftr-434	110	50	.	.	PUNCT
ftr-434	111	1	617	617	NUM
ftr-434	111	2	550	550	NUM
ftr-434	111	3	florida	florida	PROPN
ftr-434	111	4	tax	tax	NOUN
ftr-434	111	5	review	review	NOUN
ftr-434	111	6	[	[	X
ftr-434	111	7	vol.5:8	vol.5:8	NOUN
ftr-434	111	8	i.	i.	NOUN
ftr-434	111	9	introduction	introduction	NOUN
ftr-434	111	10	great	great	ADJ
ftr-434	111	11	amounts	amount	NOUN
ftr-434	111	12	of	of	ADP
ftr-434	111	13	wealth	wealth	NOUN
ftr-434	111	14	can	can	AUX
ftr-434	111	15	be	be	AUX
ftr-434	111	16	represented	represent	VERB
ftr-434	111	17	by	by	ADP
ftr-434	111	18	intellectual	intellectual	ADJ
ftr-434	111	19	property	property	NOUN
ftr-434	111	20	(	(	PUNCT
ftr-434	111	21	“	"	PUNCT
ftr-434	111	22	ip	ip	NOUN
ftr-434	111	23	”	"	PUNCT
ftr-434	111	24	)	)	PUNCT
ftr-434	111	25	,	,	PUNCT
ftr-434	111	26	including	include	VERB
ftr-434	111	27	computer	computer	NOUN
ftr-434	111	28	software	software	NOUN
ftr-434	111	29	.	.	PUNCT
ftr-434	112	1	computer	computer	NOUN
ftr-434	112	2	software	software	NOUN
ftr-434	112	3	creators	creator	NOUN
ftr-434	112	4	,	,	PUNCT
ftr-434	112	5	and	and	CCONJ
ftr-434	112	6	other	other	ADJ
ftr-434	112	7	inventors	inventor	NOUN
ftr-434	112	8	,	,	PUNCT
ftr-434	112	9	artists	artist	NOUN
ftr-434	112	10	and	and	CCONJ
ftr-434	112	11	authors	author	NOUN
ftr-434	112	12	,	,	PUNCT
ftr-434	112	13	may	may	AUX
ftr-434	112	14	desire	desire	VERB
ftr-434	112	15	to	to	PART
ftr-434	112	16	enthusiastically	enthusiastically	ADV
ftr-434	112	17	support	support	VERB
ftr-434	112	18	their	their	PRON
ftr-434	112	19	favorite	favorite	ADJ
ftr-434	112	20	charitable	charitable	ADJ
ftr-434	112	21	endeavors	endeavor	NOUN
ftr-434	112	22	.	.	PUNCT
ftr-434	113	1	the	the	DET
ftr-434	113	2	tax	tax	NOUN
ftr-434	113	3	consequences	consequence	NOUN
ftr-434	113	4	for	for	ADP
ftr-434	113	5	the	the	DET
ftr-434	113	6	creative	creative	ADJ
ftr-434	113	7	genius	genius	NOUN
ftr-434	113	8	donating	donate	VERB
ftr-434	113	9	his	his	PRON
ftr-434	113	10	or	or	CCONJ
ftr-434	113	11	her	her	PRON
ftr-434	113	12	ip	ip	NOUN
ftr-434	113	13	to	to	ADP
ftr-434	113	14	charity	charity	NOUN
ftr-434	113	15	will	will	AUX
ftr-434	113	16	depend	depend	VERB
ftr-434	113	17	on	on	ADP
ftr-434	113	18	whether	whether	SCONJ
ftr-434	113	19	his	his	PRON
ftr-434	113	20	or	or	CCONJ
ftr-434	113	21	her	her	PRON
ftr-434	113	22	creation	creation	NOUN
ftr-434	113	23	is	be	AUX
ftr-434	113	24	protected	protect	VERB
ftr-434	113	25	by	by	ADP
ftr-434	113	26	patent	patent	NOUN
ftr-434	113	27	,	,	PUNCT
ftr-434	113	28	trade	trade	NOUN
ftr-434	113	29	secret	secret	NOUN
ftr-434	113	30	or	or	CCONJ
ftr-434	113	31	trademark	trademark	NOUN
ftr-434	113	32	on	on	ADP
ftr-434	113	33	the	the	DET
ftr-434	113	34	one	one	NUM
ftr-434	113	35	hand	hand	NOUN
ftr-434	113	36	,	,	PUNCT
ftr-434	113	37	or	or	CCONJ
ftr-434	113	38	copyright	copyright	NOUN
ftr-434	113	39	on	on	ADP
ftr-434	113	40	the	the	DET
ftr-434	113	41	other	other	ADJ
ftr-434	113	42	.	.	PUNCT
ftr-434	114	1	in	in	ADP
ftr-434	114	2	general	general	ADJ
ftr-434	114	3	,	,	PUNCT
ftr-434	114	4	the	the	DET
ftr-434	114	5	donor	donor	NOUN
ftr-434	114	6	of	of	ADP
ftr-434	114	7	a	a	DET
ftr-434	114	8	patent	patent	NOUN
ftr-434	114	9	,	,	PUNCT
ftr-434	114	10	trade	trade	NOUN
ftr-434	114	11	secret	secret	ADJ
ftr-434	114	12	or	or	CCONJ
ftr-434	114	13	trademark	trademark	NOUN
ftr-434	114	14	enjoys	enjoy	VERB
ftr-434	114	15	favorable	favorable	ADJ
ftr-434	114	16	tax	tax	NOUN
ftr-434	114	17	treatment	treatment	NOUN
ftr-434	114	18	–	–	PUNCT
ftr-434	114	19	he	he	PRON
ftr-434	114	20	or	or	CCONJ
ftr-434	114	21	she	she	PRON
ftr-434	114	22	is	be	AUX
ftr-434	114	23	entitled	entitle	VERB
ftr-434	114	24	to	to	PART
ftr-434	114	25	claim	claim	VERB
ftr-434	114	26	an	an	DET
ftr-434	114	27	income	income	NOUN
ftr-434	114	28	tax	tax	NOUN
ftr-434	114	29	deduction	deduction	NOUN
ftr-434	114	30	for	for	ADP
ftr-434	114	31	the	the	DET
ftr-434	114	32	full	full	ADJ
ftr-434	114	33	fair	fair	ADJ
ftr-434	114	34	market	market	NOUN
ftr-434	114	35	value	value	NOUN
ftr-434	114	36	of	of	ADP
ftr-434	114	37	the	the	DET
ftr-434	114	38	ip	ip	NOUN
ftr-434	114	39	donated	donate	VERB
ftr-434	114	40	.	.	PUNCT
ftr-434	115	1	in	in	ADP
ftr-434	115	2	contrast	contrast	NOUN
ftr-434	115	3	,	,	PUNCT
ftr-434	115	4	as	as	ADP
ftr-434	115	5	a	a	DET
ftr-434	115	6	result	result	NOUN
ftr-434	115	7	of	of	ADP
ftr-434	115	8	the	the	DET
ftr-434	115	9	tax	tax	NOUN
ftr-434	115	10	reform	reform	NOUN
ftr-434	115	11	act	act	NOUN
ftr-434	115	12	of	of	ADP
ftr-434	115	13	1969	1969	NUM
ftr-434	115	14	,	,	PUNCT
ftr-434	115	15	the	the	DET
ftr-434	115	16	donor	donor	NOUN
ftr-434	115	17	of	of	ADP
ftr-434	115	18	a	a	DET
ftr-434	115	19	copyright	copyright	NOUN
ftr-434	115	20	is	be	AUX
ftr-434	115	21	not	not	PART
ftr-434	115	22	allowed	allow	VERB
ftr-434	115	23	to	to	PART
ftr-434	115	24	claim	claim	VERB
ftr-434	115	25	a	a	DET
ftr-434	115	26	full	full	ADJ
ftr-434	115	27	fair	fair	ADJ
ftr-434	115	28	market	market	NOUN
ftr-434	115	29	value	value	NOUN
ftr-434	115	30	deduction	deduction	NOUN
ftr-434	115	31	–	–	PUNCT
ftr-434	115	32	instead	instead	ADV
ftr-434	115	33	,	,	PUNCT
ftr-434	115	34	he	he	PRON
ftr-434	115	35	or	or	CCONJ
ftr-434	115	36	she	she	PRON
ftr-434	115	37	may	may	AUX
ftr-434	115	38	claim	claim	VERB
ftr-434	115	39	a	a	DET
ftr-434	115	40	deduction	deduction	NOUN
ftr-434	115	41	only	only	ADV
ftr-434	115	42	for	for	ADP
ftr-434	115	43	his	his	PRON
ftr-434	115	44	or	or	CCONJ
ftr-434	115	45	her	her	PRON
ftr-434	115	46	cost	cost	NOUN
ftr-434	115	47	basis	basis	NOUN
ftr-434	115	48	in	in	ADP
ftr-434	115	49	the	the	DET
ftr-434	115	50	copyright	copyright	NOUN
ftr-434	115	51	(	(	PUNCT
ftr-434	115	52	which	which	PRON
ftr-434	115	53	may	may	AUX
ftr-434	115	54	be	be	AUX
ftr-434	115	55	very	very	ADV
ftr-434	115	56	small	small	ADJ
ftr-434	115	57	,	,	PUNCT
ftr-434	115	58	or	or	CCONJ
ftr-434	115	59	nothing	nothing	PRON
ftr-434	115	60	)	)	PUNCT
ftr-434	115	61	.	.	PUNCT
ftr-434	116	1	the	the	DET
ftr-434	116	2	following	follow	VERB
ftr-434	116	3	example	example	NOUN
ftr-434	116	4	demonstrates	demonstrate	VERB
ftr-434	116	5	the	the	DET
ftr-434	116	6	different	different	ADJ
ftr-434	116	7	income	income	NOUN
ftr-434	116	8	tax	tax	NOUN
ftr-434	116	9	results	result	NOUN
ftr-434	116	10	possible	possible	ADJ
ftr-434	116	11	.	.	PUNCT
ftr-434	117	1	example	example	NOUN
ftr-434	117	2	#	#	SYM
ftr-434	117	3	1	1	NUM
ftr-434	117	4	:	:	PUNCT
ftr-434	117	5	leonardo	leonardo	PROPN
ftr-434	117	6	da	da	PROPN
ftr-434	117	7	vino	vino	PROPN
ftr-434	117	8	is	be	AUX
ftr-434	117	9	a	a	DET
ftr-434	117	10	multi	multi	ADJ
ftr-434	117	11	-	-	ADJ
ftr-434	117	12	talented	talented	ADJ
ftr-434	117	13	genius	genius	NOUN
ftr-434	117	14	who	who	PRON
ftr-434	117	15	has	have	AUX
ftr-434	117	16	written	write	VERB
ftr-434	117	17	a	a	DET
ftr-434	117	18	sensational	sensational	ADJ
ftr-434	117	19	book	book	NOUN
ftr-434	117	20	titled	title	VERB
ftr-434	117	21	“	"	PUNCT
ftr-434	117	22	people	people	NOUN
ftr-434	117	23	will	will	AUX
ftr-434	117	24	be	be	AUX
ftr-434	117	25	talking	talk	VERB
ftr-434	117	26	about	about	ADP
ftr-434	117	27	me	i	PRON
ftr-434	117	28	for	for	ADP
ftr-434	117	29	centuries	century	NOUN
ftr-434	117	30	,	,	PUNCT
ftr-434	117	31	”	"	PUNCT
ftr-434	117	32	which	which	PRON
ftr-434	117	33	has	have	VERB
ftr-434	117	34	the	the	DET
ftr-434	117	35	literary	literary	ADJ
ftr-434	117	36	world	world	NOUN
ftr-434	117	37	abuzz	abuzz	PROPN
ftr-434	117	38	.	.	PUNCT
ftr-434	118	1	the	the	DET
ftr-434	118	2	book	book	NOUN
ftr-434	118	3	cost	cost	VERB
ftr-434	118	4	leo	leo	PROPN
ftr-434	118	5	$	$	SYM
ftr-434	118	6	800	800	NUM
ftr-434	118	7	to	to	PART
ftr-434	118	8	prepare	prepare	VERB
ftr-434	118	9	,	,	PUNCT
ftr-434	118	10	and	and	CCONJ
ftr-434	118	11	all	all	DET
ftr-434	118	12	rights	right	NOUN
ftr-434	118	13	(	(	PUNCT
ftr-434	118	14	including1	including1	VERB
ftr-434	118	15	the	the	DET
ftr-434	118	16	copyright	copyright	NOUN
ftr-434	118	17	)	)	PUNCT
ftr-434	118	18	to	to	ADP
ftr-434	118	19	the	the	DET
ftr-434	118	20	book	book	NOUN
ftr-434	118	21	would	would	AUX
ftr-434	118	22	sell	sell	VERB
ftr-434	118	23	for	for	ADP
ftr-434	118	24	$	$	SYM
ftr-434	118	25	10	10	NUM
ftr-434	118	26	million	million	NUM
ftr-434	118	27	.	.	PUNCT
ftr-434	119	1	in	in	ADP
ftr-434	119	2	addition	addition	NOUN
ftr-434	119	3	,	,	PUNCT
ftr-434	119	4	leo	leo	PROPN
ftr-434	119	5	is	be	AUX
ftr-434	119	6	also	also	ADV
ftr-434	119	7	a	a	DET
ftr-434	119	8	man	man	NOUN
ftr-434	119	9	of	of	ADP
ftr-434	119	10	science	science	NOUN
ftr-434	119	11	and	and	CCONJ
ftr-434	119	12	has	have	AUX
ftr-434	119	13	developed	develop	VERB
ftr-434	119	14	new	new	ADJ
ftr-434	119	15	technology	technology	NOUN
ftr-434	119	16	that	that	PRON
ftr-434	119	17	could	could	AUX
ftr-434	119	18	revolutionize	revolutionize	VERB
ftr-434	119	19	the	the	DET
ftr-434	119	20	wine	wine	NOUN
ftr-434	119	21	-	-	PUNCT
ftr-434	119	22	making	make	VERB
ftr-434	119	23	industry	industry	NOUN
ftr-434	119	24	.	.	PUNCT
ftr-434	120	1	all	all	DET
ftr-434	120	2	rights	right	NOUN
ftr-434	120	3	to	to	ADP
ftr-434	120	4	his	his	PRON
ftr-434	120	5	invention	invention	NOUN
ftr-434	120	6	(	(	PUNCT
ftr-434	120	7	including	include	VERB
ftr-434	120	8	the	the	DET
ftr-434	120	9	related	relate	VERB
ftr-434	120	10	patent	patent	NOUN
ftr-434	120	11	)	)	PUNCT
ftr-434	120	12	would	would	AUX
ftr-434	120	13	sell	sell	VERB
ftr-434	120	14	for	for	ADP
ftr-434	120	15	$	$	SYM
ftr-434	120	16	10	10	NUM
ftr-434	120	17	million	million	NUM
ftr-434	120	18	.	.	PUNCT
ftr-434	121	1	if	if	SCONJ
ftr-434	121	2	leo	leo	PROPN
ftr-434	121	3	donates	donate	VERB
ftr-434	121	4	all	all	DET
ftr-434	121	5	rights	right	NOUN
ftr-434	121	6	to	to	ADP
ftr-434	121	7	his	his	PRON
ftr-434	121	8	new	new	ADJ
ftr-434	121	9	“	"	PUNCT
ftr-434	121	10	vino	vino	NOUN
ftr-434	121	11	”	"	PUNCT
ftr-434	121	12	technology	technology	NOUN
ftr-434	121	13	to	to	ADP
ftr-434	121	14	his	his	PRON
ftr-434	121	15	favorite	favorite	ADJ
ftr-434	121	16	church	church	NOUN
ftr-434	121	17	(	(	PUNCT
ftr-434	121	18	which	which	PRON
ftr-434	121	19	will	will	AUX
ftr-434	121	20	assign	assign	VERB
ftr-434	121	21	all	all	DET
ftr-434	121	22	rights	right	NOUN
ftr-434	121	23	in	in	ADP
ftr-434	121	24	the	the	DET
ftr-434	121	25	technology	technology	NOUN
ftr-434	121	26	to	to	ADP
ftr-434	121	27	a	a	DET
ftr-434	121	28	commercial	commercial	ADJ
ftr-434	121	29	firm	firm	NOUN
ftr-434	121	30	for	for	ADP
ftr-434	121	31	$	$	SYM
ftr-434	121	32	10	10	NUM
ftr-434	121	33	million	million	NUM
ftr-434	121	34	and	and	CCONJ
ftr-434	121	35	use	use	VERB
ftr-434	121	36	the	the	DET
ftr-434	121	37	cash	cash	NOUN
ftr-434	121	38	to	to	PART
ftr-434	121	39	build	build	VERB
ftr-434	121	40	shelters	shelter	NOUN
ftr-434	121	41	for	for	ADP
ftr-434	121	42	the	the	DET
ftr-434	121	43	homeless	homeless	NOUN
ftr-434	121	44	)	)	PUNCT
ftr-434	121	45	,	,	PUNCT
ftr-434	121	46	leo	leo	PROPN
ftr-434	121	47	can	can	AUX
ftr-434	121	48	be	be	AUX
ftr-434	121	49	entitled	entitle	VERB
ftr-434	121	50	to	to	ADP
ftr-434	121	51	a	a	DET
ftr-434	121	52	charitable	charitable	ADJ
ftr-434	121	53	income	income	NOUN
ftr-434	121	54	tax	tax	NOUN
ftr-434	121	55	deduction	deduction	NOUN
ftr-434	121	56	of	of	ADP
ftr-434	121	57	$	$	SYM
ftr-434	121	58	10	10	NUM
ftr-434	121	59	million	million	NUM
ftr-434	121	60	.	.	PUNCT
ftr-434	122	1	in2	in2	PROPN
ftr-434	122	2	1	1	X
ftr-434	122	3	.	.	PUNCT
ftr-434	123	1	leo	leo	PROPN
ftr-434	123	2	’s	’s	PART
ftr-434	123	3	costs	cost	NOUN
ftr-434	123	4	consisted	consist	VERB
ftr-434	123	5	of	of	ADP
ftr-434	123	6	paper	paper	NOUN
ftr-434	123	7	,	,	PUNCT
ftr-434	123	8	pencils	pencil	NOUN
ftr-434	123	9	,	,	PUNCT
ftr-434	123	10	and	and	CCONJ
ftr-434	123	11	a	a	DET
ftr-434	123	12	small	small	ADJ
ftr-434	123	13	amount	amount	NOUN
ftr-434	123	14	of	of	ADP
ftr-434	123	15	depreciation	depreciation	NOUN
ftr-434	123	16	for	for	ADP
ftr-434	123	17	his	his	PRON
ftr-434	123	18	computer	computer	NOUN
ftr-434	123	19	equipment	equipment	NOUN
ftr-434	123	20	.	.	PUNCT
ftr-434	124	1	as	as	SCONJ
ftr-434	124	2	one	one	NUM
ftr-434	124	3	commentator	commentator	NOUN
ftr-434	124	4	has	have	AUX
ftr-434	124	5	noted	note	VERB
ftr-434	124	6	,	,	PUNCT
ftr-434	124	7	“	"	PUNCT
ftr-434	124	8	the	the	DET
ftr-434	124	9	ratio	ratio	NOUN
ftr-434	124	10	of	of	ADP
ftr-434	124	11	cost	cost	NOUN
ftr-434	124	12	to	to	ADP
ftr-434	124	13	market	market	NOUN
ftr-434	124	14	value	value	NOUN
ftr-434	124	15	for	for	ADP
ftr-434	124	16	creative	creative	ADJ
ftr-434	124	17	compositions	composition	NOUN
ftr-434	124	18	of	of	ADP
ftr-434	124	19	any	any	DET
ftr-434	124	20	significant	significant	ADJ
ftr-434	124	21	market	market	NOUN
ftr-434	124	22	value	value	NOUN
ftr-434	124	23	is	be	AUX
ftr-434	124	24	very	very	ADV
ftr-434	124	25	small	small	ADJ
ftr-434	124	26	.	.	PUNCT
ftr-434	124	27	”	"	PUNCT
ftr-434	125	1	note	note	NOUN
ftr-434	125	2	,	,	PUNCT
ftr-434	125	3	tax	tax	NOUN
ftr-434	125	4	treatment	treatment	NOUN
ftr-434	125	5	of	of	ADP
ftr-434	125	6	artists	artist	NOUN
ftr-434	125	7	’	'	PUNCT
ftr-434	125	8	charitable	charitable	ADJ
ftr-434	125	9	contributions	contribution	NOUN
ftr-434	125	10	,	,	PUNCT
ftr-434	125	11	89	89	NUM
ftr-434	125	12	yale	yale	PROPN
ftr-434	125	13	l.	l.	PROPN
ftr-434	125	14	j.	j.	PROPN
ftr-434	125	15	144	144	PROPN
ftr-434	125	16	,	,	PUNCT
ftr-434	125	17	148	148	NUM
ftr-434	125	18	(	(	PUNCT
ftr-434	125	19	1979	1979	NUM
ftr-434	125	20	)	)	PUNCT
ftr-434	125	21	.	.	PUNCT
ftr-434	126	1	for	for	ADP
ftr-434	126	2	a	a	DET
ftr-434	126	3	painter	painter	NOUN
ftr-434	126	4	,	,	PUNCT
ftr-434	126	5	the	the	DET
ftr-434	126	6	greatest	great	ADJ
ftr-434	126	7	cost	cost	NOUN
ftr-434	126	8	is	be	AUX
ftr-434	126	9	often	often	ADV
ftr-434	126	10	the	the	DET
ftr-434	126	11	frame	frame	NOUN
ftr-434	126	12	–	–	PUNCT
ftr-434	126	13	as	as	ADP
ftr-434	126	14	a	a	DET
ftr-434	126	15	result	result	NOUN
ftr-434	126	16	,	,	PUNCT
ftr-434	126	17	the	the	DET
ftr-434	126	18	artist	artist	NOUN
ftr-434	126	19	would	would	AUX
ftr-434	126	20	receive	receive	VERB
ftr-434	126	21	a	a	DET
ftr-434	126	22	similar	similar	ADJ
ftr-434	126	23	charitable	charitable	ADJ
ftr-434	126	24	income	income	NOUN
ftr-434	126	25	tax	tax	NOUN
ftr-434	126	26	deduction	deduction	NOUN
ftr-434	126	27	whether	whether	SCONJ
ftr-434	126	28	he	he	PRON
ftr-434	126	29	or	or	CCONJ
ftr-434	126	30	she	she	PRON
ftr-434	126	31	contributes	contribute	VERB
ftr-434	126	32	an	an	DET
ftr-434	126	33	empty	empty	ADJ
ftr-434	126	34	frame	frame	NOUN
ftr-434	126	35	or	or	CCONJ
ftr-434	126	36	a	a	DET
ftr-434	126	37	framed	framed	ADJ
ftr-434	126	38	valuable	valuable	ADJ
ftr-434	126	39	picture	picture	NOUN
ftr-434	126	40	.	.	PUNCT
ftr-434	127	1	i	i	PRON
ftr-434	127	2	d.	d.	PROPN
ftr-434	127	3	for	for	ADP
ftr-434	127	4	an	an	DET
ftr-434	127	5	author	author	NOUN
ftr-434	127	6	,	,	PUNCT
ftr-434	127	7	the	the	DET
ftr-434	127	8	charitable	charitable	ADJ
ftr-434	127	9	deduction	deduction	NOUN
ftr-434	127	10	may	may	AUX
ftr-434	127	11	be	be	AUX
ftr-434	127	12	limited	limit	VERB
ftr-434	127	13	to	to	ADP
ftr-434	127	14	the	the	DET
ftr-434	127	15	cost	cost	NOUN
ftr-434	127	16	of	of	ADP
ftr-434	127	17	pencils	pencil	NOUN
ftr-434	127	18	and	and	CCONJ
ftr-434	127	19	paper	paper	NOUN
ftr-434	127	20	.	.	PUNCT
ftr-434	128	1	i	i	PRON
ftr-434	128	2	d.	d.	PROPN
ftr-434	128	3	(	(	PUNCT
ftr-434	128	4	estimating	estimate	VERB
ftr-434	128	5	the	the	DET
ftr-434	128	6	cost	cost	NOUN
ftr-434	128	7	of	of	ADP
ftr-434	128	8	a	a	DET
ftr-434	128	9	5,000	5,000	NUM
ftr-434	128	10	page	page	NOUN
ftr-434	128	11	herman	herman	NOUN
ftr-434	128	12	wouk	wouk	PROPN
ftr-434	128	13	manuscript	manuscript	PROPN
ftr-434	128	14	at	at	ADP
ftr-434	128	15	$	$	SYM
ftr-434	128	16	30	30	NUM
ftr-434	128	17	to	to	PART
ftr-434	128	18	$	$	SYM
ftr-434	128	19	40	40	NUM
ftr-434	128	20	)	)	PUNCT
ftr-434	128	21	.	.	PUNCT
ftr-434	129	1	2	2	X
ftr-434	129	2	.	.	X
ftr-434	129	3	leo	leo	PROPN
ftr-434	129	4	’s	’s	PART
ftr-434	129	5	ability	ability	NOUN
ftr-434	129	6	to	to	PART
ftr-434	129	7	claim	claim	VERB
ftr-434	129	8	the	the	DET
ftr-434	129	9	deduction	deduction	NOUN
ftr-434	129	10	may	may	AUX
ftr-434	129	11	be	be	AUX
ftr-434	129	12	limited	limit	VERB
ftr-434	129	13	by	by	ADP
ftr-434	129	14	the	the	DET
ftr-434	129	15	3%/80	3%/80	PROPN
ftr-434	129	16	%	%	NOUN
ftr-434	129	17	restriction	restriction	NOUN
ftr-434	129	18	of	of	ADP
ftr-434	129	19	irc	irc	PROPN
ftr-434	129	20	§	§	PROPN
ftr-434	129	21	68(a	68(a	NUM
ftr-434	129	22	)	)	PUNCT
ftr-434	129	23	(	(	PUNCT
ftr-434	129	24	which	which	PRON
ftr-434	129	25	is	be	AUX
ftr-434	129	26	discussed	discuss	VERB
ftr-434	129	27	in	in	ADP
ftr-434	129	28	the	the	DET
ftr-434	129	29	text	text	NOUN
ftr-434	129	30	accompanying	accompany	VERB
ftr-434	129	31	infra	infra	NOUN
ftr-434	129	32	notes	note	NOUN
ftr-434	129	33	132134	132134	NUM
ftr-434	129	34	)	)	PUNCT
ftr-434	129	35	,	,	PUNCT
ftr-434	129	36	and	and	CCONJ
ftr-434	129	37	the	the	DET
ftr-434	129	38	30	30	NUM
ftr-434	129	39	%	%	NOUN
ftr-434	129	40	of	of	ADP
ftr-434	129	41	adjusted	adjust	VERB
ftr-434	129	42	gross	gross	ADJ
ftr-434	129	43	income	income	NOUN
ftr-434	129	44	limitation	limitation	NOUN
ftr-434	129	45	of	of	ADP
ftr-434	129	46	irc	irc	PROPN
ftr-434	129	47	§	§	PROPN
ftr-434	129	48	170(b)(1)(c)(i	170(b)(1)(c)(i	NUM
ftr-434	129	49	)	)	PUNCT
ftr-434	129	50	(	(	PUNCT
ftr-434	129	51	which	which	PRON
ftr-434	129	52	is	be	AUX
ftr-434	129	53	discussed	discuss	VERB
ftr-434	129	54	in	in	ADP
ftr-434	129	55	infra	infra	NOUN
ftr-434	129	56	notes	note	VERB
ftr-434	129	57	135	135	NUM
ftr-434	129	58	-	-	SYM
ftr-434	129	59	140	140	NUM
ftr-434	129	60	and	and	CCONJ
ftr-434	129	61	accompanying	accompany	VERB
ftr-434	129	62	text	text	NOUN
ftr-434	129	63	)	)	PUNCT
ftr-434	129	64	.	.	PUNCT
ftr-434	130	1	charitable	charitable	ADJ
ftr-434	130	2	deductions	deduction	NOUN
ftr-434	130	3	that	that	PRON
ftr-434	130	4	can	can	AUX
ftr-434	130	5	not	not	PART
ftr-434	130	6	be	be	AUX
ftr-434	130	7	claimed	claim	VERB
ftr-434	130	8	because	because	SCONJ
ftr-434	130	9	of	of	ADP
ftr-434	130	10	the	the	DET
ftr-434	130	11	30	30	NUM
ftr-434	130	12	%	%	NOUN
ftr-434	130	13	limitation	limitation	NOUN
ftr-434	130	14	can	can	AUX
ftr-434	130	15	be	be	AUX
ftr-434	130	16	carried	carry	VERB
ftr-434	130	17	forward	forward	ADV
ftr-434	130	18	for	for	ADP
ftr-434	130	19	up	up	ADP
ftr-434	130	20	to	to	PART
ftr-434	130	21	5	5	NUM
ftr-434	130	22	2002	2002	NUM
ftr-434	130	23	]	]	PUNCT
ftr-434	131	1	it	it	PRON
ftr-434	131	2	does	do	AUX
ftr-434	131	3	not	not	PART
ftr-434	131	4	compute	compute	VERB
ftr-434	131	5	551	551	NUM
ftr-434	131	6	contrast	contrast	NOUN
ftr-434	131	7	,	,	PUNCT
ftr-434	131	8	if	if	SCONJ
ftr-434	131	9	leo	leo	PROPN
ftr-434	131	10	donates	donate	VERB
ftr-434	131	11	all	all	DET
ftr-434	131	12	rights	right	NOUN
ftr-434	131	13	to	to	ADP
ftr-434	131	14	the	the	DET
ftr-434	131	15	book	book	NOUN
ftr-434	131	16	to	to	ADP
ftr-434	131	17	his	his	PRON
ftr-434	131	18	favorite	favorite	ADJ
ftr-434	131	19	church	church	NOUN
ftr-434	131	20	(	(	PUNCT
ftr-434	131	21	which	which	PRON
ftr-434	131	22	will	will	AUX
ftr-434	131	23	sell	sell	VERB
ftr-434	131	24	all	all	DET
ftr-434	131	25	the	the	DET
ftr-434	131	26	rights	right	NOUN
ftr-434	131	27	relating	relate	VERB
ftr-434	131	28	to	to	ADP
ftr-434	131	29	the	the	DET
ftr-434	131	30	book	book	NOUN
ftr-434	131	31	for	for	ADP
ftr-434	131	32	$	$	SYM
ftr-434	131	33	10	10	NUM
ftr-434	131	34	million	million	NUM
ftr-434	131	35	and	and	CCONJ
ftr-434	131	36	establish	establish	VERB
ftr-434	131	37	homeless	homeless	ADJ
ftr-434	131	38	shelters	shelter	NOUN
ftr-434	131	39	)	)	PUNCT
ftr-434	131	40	,	,	PUNCT
ftr-434	131	41	leo	leo	PROPN
ftr-434	131	42	will	will	AUX
ftr-434	131	43	be	be	AUX
ftr-434	131	44	entitled	entitle	VERB
ftr-434	131	45	to	to	ADP
ftr-434	131	46	a	a	DET
ftr-434	131	47	charitable	charitable	ADJ
ftr-434	131	48	income	income	NOUN
ftr-434	131	49	tax	tax	NOUN
ftr-434	131	50	deduction	deduction	NOUN
ftr-434	131	51	of	of	ADP
ftr-434	131	52	only	only	ADV
ftr-434	131	53	$	$	SYM
ftr-434	131	54	800	800	NUM
ftr-434	131	55	.	.	PUNCT
ftr-434	132	1	computer	computer	NOUN
ftr-434	132	2	software	software	NOUN
ftr-434	132	3	can	can	AUX
ftr-434	132	4	be	be	AUX
ftr-434	132	5	eligible	eligible	ADJ
ftr-434	132	6	for	for	ADP
ftr-434	132	7	several	several	ADJ
ftr-434	132	8	different	different	ADJ
ftr-434	132	9	types	type	NOUN
ftr-434	132	10	of	of	ADP
ftr-434	132	11	ip	ip	DET
ftr-434	132	12	protection	protection	NOUN
ftr-434	132	13	.	.	PUNCT
ftr-434	133	1	initially	initially	ADV
ftr-434	133	2	,	,	PUNCT
ftr-434	133	3	computer	computer	NOUN
ftr-434	133	4	software	software	NOUN
ftr-434	133	5	was	be	AUX
ftr-434	133	6	protected	protect	VERB
ftr-434	133	7	by	by	ADP
ftr-434	133	8	trade	trade	NOUN
ftr-434	133	9	secret	secret	ADJ
ftr-434	133	10	laws	law	NOUN
ftr-434	133	11	.	.	PUNCT
ftr-434	134	1	gradually	gradually	ADV
ftr-434	134	2	,	,	PUNCT
ftr-434	134	3	software	software	NOUN
ftr-434	134	4	was	be	AUX
ftr-434	134	5	considered	consider	VERB
ftr-434	134	6	a	a	DET
ftr-434	134	7	literary	literary	ADJ
ftr-434	134	8	work	work	NOUN
ftr-434	134	9	eligible	eligible	ADJ
ftr-434	134	10	for	for	ADP
ftr-434	134	11	copyright	copyright	NOUN
ftr-434	134	12	protection	protection	NOUN
ftr-434	134	13	(	(	PUNCT
ftr-434	134	14	in	in	ADP
ftr-434	134	15	1980	1980	NUM
ftr-434	134	16	the	the	DET
ftr-434	134	17	copyright	copyright	NOUN
ftr-434	134	18	act	act	NOUN
ftr-434	134	19	was	be	AUX
ftr-434	134	20	amended	amend	VERB
ftr-434	134	21	to	to	PART
ftr-434	134	22	include	include	VERB
ftr-434	134	23	specific	specific	ADJ
ftr-434	134	24	references	reference	NOUN
ftr-434	134	25	to	to	ADP
ftr-434	134	26	computer	computer	NOUN
ftr-434	134	27	software	software	NOUN
ftr-434	134	28	)	)	PUNCT
ftr-434	134	29	.	.	PUNCT
ftr-434	135	1	now	now	ADV
ftr-434	135	2	certain	certain	ADJ
ftr-434	135	3	features	feature	NOUN
ftr-434	135	4	of	of	ADP
ftr-434	135	5	software	software	NOUN
ftr-434	135	6	may	may	AUX
ftr-434	135	7	be	be	AUX
ftr-434	135	8	eligible	eligible	ADJ
ftr-434	135	9	for	for	ADP
ftr-434	135	10	patent	patent	NOUN
ftr-434	135	11	protection	protection	NOUN
ftr-434	135	12	.	.	PUNCT
ftr-434	136	1	as	as	ADP
ftr-434	136	2	a	a	DET
ftr-434	136	3	result	result	NOUN
ftr-434	136	4	,	,	PUNCT
ftr-434	136	5	software	software	NOUN
ftr-434	136	6	may	may	AUX
ftr-434	136	7	be	be	AUX
ftr-434	136	8	eligible	eligible	ADJ
ftr-434	136	9	for	for	ADP
ftr-434	136	10	protection	protection	NOUN
ftr-434	136	11	under	under	ADP
ftr-434	136	12	trade	trade	NOUN
ftr-434	136	13	secret	secret	ADJ
ftr-434	136	14	law	law	NOUN
ftr-434	136	15	,	,	PUNCT
ftr-434	136	16	copyright	copyright	NOUN
ftr-434	136	17	,	,	PUNCT
ftr-434	136	18	and/or	and/or	CCONJ
ftr-434	136	19	patent	patent	NOUN
ftr-434	136	20	law	law	NOUN
ftr-434	136	21	.	.	PUNCT
ftr-434	137	1	there	there	PRON
ftr-434	137	2	are	be	VERB
ftr-434	137	3	no	no	DET
ftr-434	137	4	reported	report	VERB
ftr-434	137	5	cases	case	NOUN
ftr-434	137	6	or	or	CCONJ
ftr-434	137	7	rulings	ruling	NOUN
ftr-434	137	8	considering	consider	VERB
ftr-434	137	9	a	a	DET
ftr-434	137	10	charitable	charitable	ADJ
ftr-434	137	11	contribution	contribution	NOUN
ftr-434	137	12	by	by	ADP
ftr-434	137	13	an	an	DET
ftr-434	137	14	individual	individual	ADJ
ftr-434	137	15	amateur	amateur	ADJ
ftr-434	137	16	software	software	NOUN
ftr-434	137	17	developer	developer	NOUN
ftr-434	137	18	.	.	PUNCT
ftr-434	138	1	one	one	NUM
ftr-434	138	2	case	case	NOUN
ftr-434	138	3	addresses3	addresses3	VERB
ftr-434	138	4	a	a	DET
ftr-434	138	5	similar	similar	ADJ
ftr-434	138	6	issue	issue	NOUN
ftr-434	138	7	,	,	PUNCT
ftr-434	138	8	and	and	CCONJ
ftr-434	138	9	unfortunately	unfortunately	ADV
ftr-434	138	10	concludes	conclude	VERB
ftr-434	138	11	that	that	SCONJ
ftr-434	138	12	since	since	SCONJ
ftr-434	138	13	computer	computer	NOUN
ftr-434	138	14	software	software	NOUN
ftr-434	138	15	is	be	AUX
ftr-434	138	16	“	"	PUNCT
ftr-434	138	17	eligible	eligible	ADJ
ftr-434	138	18	”	"	PUNCT
ftr-434	138	19	for	for	ADP
ftr-434	138	20	copyright	copyright	NOUN
ftr-434	138	21	protection	protection	NOUN
ftr-434	138	22	,	,	PUNCT
ftr-434	138	23	the	the	DET
ftr-434	138	24	copyright	copyright	NOUN
ftr-434	138	25	rule	rule	NOUN
ftr-434	138	26	should	should	AUX
ftr-434	138	27	apply	apply	VERB
ftr-434	138	28	,	,	PUNCT
ftr-434	138	29	resulting	result	VERB
ftr-434	138	30	in	in	ADP
ftr-434	138	31	adverse	adverse	ADJ
ftr-434	138	32	tax	tax	NOUN
ftr-434	138	33	consequences	consequence	NOUN
ftr-434	138	34	for	for	ADP
ftr-434	138	35	the	the	DET
ftr-434	138	36	software	software	NOUN
ftr-434	138	37	developer	developer	NOUN
ftr-434	138	38	.	.	PUNCT
ftr-434	139	1	this	this	DET
ftr-434	139	2	approach	approach	NOUN
ftr-434	139	3	fails	fail	VERB
ftr-434	139	4	to4	to4	NOUN
ftr-434	139	5	recognize	recognize	VERB
ftr-434	139	6	that	that	SCONJ
ftr-434	139	7	software	software	NOUN
ftr-434	139	8	may	may	AUX
ftr-434	139	9	also	also	ADV
ftr-434	139	10	be	be	AUX
ftr-434	139	11	eligible	eligible	ADJ
ftr-434	139	12	for	for	ADP
ftr-434	139	13	patent	patent	NOUN
ftr-434	139	14	protection	protection	NOUN
ftr-434	139	15	,	,	PUNCT
ftr-434	139	16	and	and	CCONJ
ftr-434	139	17	further	far	ADV
ftr-434	139	18	ignores	ignore	VERB
ftr-434	139	19	rules	rule	NOUN
ftr-434	139	20	and	and	CCONJ
ftr-434	139	21	policies	policy	NOUN
ftr-434	139	22	which	which	PRON
ftr-434	139	23	have	have	AUX
ftr-434	139	24	traditionally	traditionally	ADV
ftr-434	139	25	provided	provide	VERB
ftr-434	139	26	favorable	favorable	ADJ
ftr-434	139	27	tax	tax	NOUN
ftr-434	139	28	consequences	consequence	NOUN
ftr-434	139	29	to	to	ADP
ftr-434	139	30	donors	donor	NOUN
ftr-434	139	31	who	who	PRON
ftr-434	139	32	contribute	contribute	VERB
ftr-434	139	33	patent	patent	NOUN
ftr-434	139	34	rights	right	NOUN
ftr-434	139	35	to	to	ADP
ftr-434	139	36	charity	charity	NOUN
ftr-434	139	37	.	.	PUNCT
ftr-434	140	1	the	the	DET
ftr-434	140	2	situation	situation	NOUN
ftr-434	140	3	involving	involve	VERB
ftr-434	140	4	software	software	NOUN
ftr-434	140	5	eligible	eligible	ADJ
ftr-434	140	6	for	for	ADP
ftr-434	140	7	“	"	PUNCT
ftr-434	140	8	over	over	ADV
ftr-434	140	9	-	-	PUNCT
ftr-434	140	10	lapping	lapping	ADJ
ftr-434	140	11	”	"	PUNCT
ftr-434	140	12	ip	ip	NOUN
ftr-434	140	13	protection	protection	NOUN
ftr-434	140	14	(	(	PUNCT
ftr-434	140	15	such	such	ADJ
ftr-434	140	16	as	as	ADP
ftr-434	140	17	copyright	copyright	NOUN
ftr-434	140	18	and	and	CCONJ
ftr-434	140	19	patent	patent	NOUN
ftr-434	140	20	protection	protection	NOUN
ftr-434	140	21	)	)	PUNCT
ftr-434	140	22	is	be	AUX
ftr-434	140	23	illustrated	illustrate	VERB
ftr-434	140	24	by	by	ADP
ftr-434	140	25	the	the	DET
ftr-434	140	26	following	follow	VERB
ftr-434	140	27	example	example	NOUN
ftr-434	140	28	:	:	PUNCT
ftr-434	140	29	example	example	NOUN
ftr-434	140	30	#	#	SYM
ftr-434	140	31	2	2	NUM
ftr-434	140	32	:	:	PUNCT
ftr-434	140	33	as	as	ADP
ftr-434	140	34	a	a	DET
ftr-434	140	35	result	result	NOUN
ftr-434	140	36	of	of	ADP
ftr-434	140	37	intensive	intensive	ADJ
ftr-434	140	38	study	study	NOUN
ftr-434	140	39	of	of	ADP
ftr-434	140	40	the	the	DET
ftr-434	140	41	wildlife	wildlife	NOUN
ftr-434	140	42	around	around	ADP
ftr-434	140	43	the	the	DET
ftr-434	140	44	padre	padre	PROPN
ftr-434	140	45	island	island	PROPN
ftr-434	140	46	area	area	NOUN
ftr-434	140	47	for	for	ADP
ftr-434	140	48	many	many	ADJ
ftr-434	140	49	years	year	NOUN
ftr-434	140	50	,	,	PUNCT
ftr-434	140	51	world	world	NOUN
ftr-434	140	52	famous	famous	ADJ
ftr-434	140	53	marine	marine	PROPN
ftr-434	140	54	biologist	biologist	NOUN
ftr-434	140	55	texas	texas	PROPN
ftr-434	140	56	hank	hank	PROPN
ftr-434	140	57	has	have	AUX
ftr-434	140	58	developed	develop	VERB
ftr-434	140	59	new	new	ADJ
ftr-434	140	60	software	software	NOUN
ftr-434	140	61	called	call	VERB
ftr-434	140	62	“	"	PUNCT
ftr-434	140	63	be	be	AUX
ftr-434	140	64	where	where	SCONJ
ftr-434	140	65	they	they	PRON
ftr-434	140	66	’re	’re	AUX
ftr-434	140	67	biting	bite	VERB
ftr-434	140	68	.	.	PUNCT
ftr-434	140	69	”	"	PUNCT
ftr-434	141	1	this	this	DET
ftr-434	141	2	software	software	NOUN
ftr-434	141	3	will	will	AUX
ftr-434	141	4	revolutionize	revolutionize	VERB
ftr-434	141	5	the	the	DET
ftr-434	141	6	commercial	commercial	ADJ
ftr-434	141	7	fishing	fishing	NOUN
ftr-434	141	8	industry	industry	NOUN
ftr-434	141	9	.	.	PUNCT
ftr-434	142	1	the	the	DET
ftr-434	142	2	user	user	NOUN
ftr-434	142	3	will	will	AUX
ftr-434	142	4	enter	enter	VERB
ftr-434	142	5	certain	certain	ADJ
ftr-434	142	6	information	information	NOUN
ftr-434	142	7	regarding	regard	VERB
ftr-434	142	8	weather	weather	NOUN
ftr-434	142	9	conditions	condition	NOUN
ftr-434	142	10	,	,	PUNCT
ftr-434	142	11	air	air	NOUN
ftr-434	142	12	and	and	CCONJ
ftr-434	142	13	water	water	NOUN
ftr-434	142	14	temperatures	temperature	NOUN
ftr-434	142	15	,	,	PUNCT
ftr-434	142	16	and	and	CCONJ
ftr-434	142	17	geographic	geographic	ADJ
ftr-434	142	18	conditions	condition	NOUN
ftr-434	142	19	,	,	PUNCT
ftr-434	142	20	and	and	CCONJ
ftr-434	142	21	choose	choose	VERB
ftr-434	142	22	the	the	DET
ftr-434	142	23	type(s	type(s	NOUN
ftr-434	142	24	)	)	PUNCT
ftr-434	142	25	of	of	ADP
ftr-434	142	26	fish	fish	NOUN
ftr-434	142	27	desired	desire	VERB
ftr-434	142	28	,	,	PUNCT
ftr-434	142	29	and	and	CCONJ
ftr-434	142	30	“	"	PUNCT
ftr-434	142	31	be	be	AUX
ftr-434	142	32	where	where	SCONJ
ftr-434	142	33	they	they	PRON
ftr-434	142	34	’re	’re	AUX
ftr-434	142	35	biting	bite	VERB
ftr-434	142	36	”	"	PUNCT
ftr-434	142	37	will	will	AUX
ftr-434	142	38	provide	provide	VERB
ftr-434	142	39	reliable	reliable	ADJ
ftr-434	142	40	projections	projection	NOUN
ftr-434	142	41	on	on	ADP
ftr-434	142	42	where	where	SCONJ
ftr-434	142	43	and	and	CCONJ
ftr-434	142	44	when	when	SCONJ
ftr-434	142	45	the	the	DET
ftr-434	142	46	fish	fish	NOUN
ftr-434	142	47	will	will	AUX
ftr-434	142	48	be	be	AUX
ftr-434	142	49	biting	bite	VERB
ftr-434	142	50	and	and	CCONJ
ftr-434	142	51	preferred	preferred	ADJ
ftr-434	142	52	fishing	fishing	NOUN
ftr-434	142	53	techniques	technique	NOUN
ftr-434	142	54	.	.	PUNCT
ftr-434	143	1	the	the	DET
ftr-434	143	2	software	software	NOUN
ftr-434	143	3	will	will	AUX
ftr-434	143	4	not	not	PART
ftr-434	143	5	only	only	ADV
ftr-434	143	6	reduce	reduce	VERB
ftr-434	143	7	costs	cost	NOUN
ftr-434	143	8	for	for	ADP
ftr-434	143	9	the	the	DET
ftr-434	143	10	commercial	commercial	ADJ
ftr-434	143	11	firms	firm	NOUN
ftr-434	143	12	,	,	PUNCT
ftr-434	143	13	but	but	CCONJ
ftr-434	143	14	will	will	AUX
ftr-434	143	15	also	also	ADV
ftr-434	143	16	reduce	reduce	VERB
ftr-434	143	17	environmental	environmental	ADJ
ftr-434	143	18	and	and	CCONJ
ftr-434	143	19	ecological	ecological	ADJ
ftr-434	143	20	damage	damage	NOUN
ftr-434	143	21	that	that	PRON
ftr-434	143	22	results	result	VERB
ftr-434	143	23	from	from	ADP
ftr-434	143	24	years	year	NOUN
ftr-434	143	25	.	.	PUNCT
ftr-434	144	1	i	i	PRON
ftr-434	144	2	d.	d.	PROPN
ftr-434	144	3	irc	irc	PROPN
ftr-434	144	4	§	§	PROPN
ftr-434	144	5	170(b)(1)(c)(ii	170(b)(1)(c)(ii	NUM
ftr-434	144	6	)	)	PUNCT
ftr-434	144	7	.	.	PUNCT
ftr-434	145	1	unless	unless	SCONJ
ftr-434	145	2	otherwise	otherwise	ADV
ftr-434	145	3	indicated	indicate	VERB
ftr-434	145	4	,	,	PUNCT
ftr-434	145	5	all	all	DET
ftr-434	145	6	statutory	statutory	ADJ
ftr-434	145	7	references	reference	NOUN
ftr-434	145	8	in	in	ADP
ftr-434	145	9	the	the	DET
ftr-434	145	10	text	text	NOUN
ftr-434	145	11	of	of	ADP
ftr-434	145	12	this	this	DET
ftr-434	145	13	article	article	NOUN
ftr-434	145	14	refer	refer	VERB
ftr-434	145	15	to	to	ADP
ftr-434	145	16	the	the	DET
ftr-434	145	17	internal	internal	ADJ
ftr-434	145	18	revenue	revenue	NOUN
ftr-434	145	19	code	code	NOUN
ftr-434	145	20	of	of	ADP
ftr-434	145	21	1986	1986	NUM
ftr-434	145	22	,	,	PUNCT
ftr-434	145	23	as	as	SCONJ
ftr-434	145	24	amended	amend	VERB
ftr-434	145	25	.	.	PUNCT
ftr-434	146	1	3	3	X
ftr-434	146	2	.	.	X
ftr-434	146	3	the	the	DET
ftr-434	146	4	word	word	NOUN
ftr-434	146	5	“	"	PUNCT
ftr-434	146	6	amateur	amateur	PROPN
ftr-434	146	7	”	"	PUNCT
ftr-434	146	8	refers	refer	VERB
ftr-434	146	9	to	to	ADP
ftr-434	146	10	a	a	DET
ftr-434	146	11	developer	developer	NOUN
ftr-434	146	12	who	who	PRON
ftr-434	146	13	does	do	AUX
ftr-434	146	14	not	not	PART
ftr-434	146	15	hold	hold	VERB
ftr-434	146	16	computer	computer	NOUN
ftr-434	146	17	software	software	NOUN
ftr-434	146	18	as	as	ADP
ftr-434	146	19	inventory	inventory	NOUN
ftr-434	146	20	for	for	ADP
ftr-434	146	21	sale	sale	NOUN
ftr-434	146	22	to	to	ADP
ftr-434	146	23	customers	customer	NOUN
ftr-434	146	24	in	in	ADP
ftr-434	146	25	the	the	DET
ftr-434	146	26	ordinary	ordinary	ADJ
ftr-434	146	27	course	course	NOUN
ftr-434	146	28	of	of	ADP
ftr-434	146	29	his	his	PRON
ftr-434	146	30	or	or	CCONJ
ftr-434	146	31	her	her	PRON
ftr-434	146	32	trade	trade	NOUN
ftr-434	146	33	or	or	CCONJ
ftr-434	146	34	business	business	NOUN
ftr-434	146	35	.	.	PUNCT
ftr-434	147	1	see	see	VERB
ftr-434	147	2	irc	irc	PROPN
ftr-434	147	3	§	§	PROPN
ftr-434	147	4	1221(a)(1	1221(a)(1	NUM
ftr-434	147	5	)	)	PUNCT
ftr-434	147	6	.	.	PUNCT
ftr-434	148	1	4	4	X
ftr-434	148	2	.	.	X
ftr-434	148	3	levy	levy	NOUN
ftr-434	148	4	v.	v.	ADP
ftr-434	148	5	commissioner	commissioner	NOUN
ftr-434	148	6	,	,	PUNCT
ftr-434	149	1	64	64	NUM
ftr-434	149	2	t.c	t.c	PROPN
ftr-434	149	3	.	.	PROPN
ftr-434	149	4	memo	memo	NOUN
ftr-434	149	5	(	(	PUNCT
ftr-434	149	6	cch	cch	PROPN
ftr-434	149	7	)	)	PUNCT
ftr-434	149	8	534	534	NUM
ftr-434	149	9	,	,	PUNCT
ftr-434	149	10	t.c	t.c	PROPN
ftr-434	149	11	.	.	PROPN
ftr-434	149	12	memo	memo	NOUN
ftr-434	149	13	(	(	PUNCT
ftr-434	149	14	ria	ria	PROPN
ftr-434	149	15	)	)	PUNCT
ftr-434	149	16	¶	¶	PROPN
ftr-434	149	17	92,471	92,471	NUM
ftr-434	149	18	(	(	PUNCT
ftr-434	149	19	1992	1992	NUM
ftr-434	149	20	)	)	PUNCT
ftr-434	149	21	.	.	PUNCT
ftr-434	150	1	552	552	NUM
ftr-434	150	2	florida	florida	PROPN
ftr-434	150	3	tax	tax	NOUN
ftr-434	150	4	review	review	NOUN
ftr-434	150	5	[	[	X
ftr-434	150	6	vol.5:8	vol.5:8	NOUN
ftr-434	150	7	catching	catch	VERB
ftr-434	150	8	and	and	CCONJ
ftr-434	150	9	then	then	ADV
ftr-434	150	10	discarding	discard	VERB
ftr-434	150	11	unwanted	unwanted	ADJ
ftr-434	150	12	fish	fish	NOUN
ftr-434	150	13	.	.	PUNCT
ftr-434	151	1	texas	texas	PROPN
ftr-434	151	2	hank	hank	PROPN
ftr-434	151	3	spent	spend	VERB
ftr-434	151	4	$	$	SYM
ftr-434	151	5	10,000	10,000	NUM
ftr-434	151	6	developing	develop	VERB
ftr-434	151	7	the	the	DET
ftr-434	151	8	software	software	NOUN
ftr-434	151	9	and	and	CCONJ
ftr-434	151	10	could	could	AUX
ftr-434	151	11	sell	sell	VERB
ftr-434	151	12	the	the	DET
ftr-434	151	13	software	software	NOUN
ftr-434	151	14	(	(	PUNCT
ftr-434	151	15	and	and	CCONJ
ftr-434	151	16	all	all	DET
ftr-434	151	17	related	related	ADJ
ftr-434	151	18	rights	right	NOUN
ftr-434	151	19	)	)	PUNCT
ftr-434	151	20	to	to	ADP
ftr-434	151	21	a	a	DET
ftr-434	151	22	commercial	commercial	ADJ
ftr-434	151	23	firm	firm	NOUN
ftr-434	151	24	for	for	ADP
ftr-434	151	25	$	$	SYM
ftr-434	151	26	100	100	NUM
ftr-434	151	27	million	million	NUM
ftr-434	151	28	,	,	PUNCT
ftr-434	151	29	but	but	CCONJ
ftr-434	151	30	he	he	PRON
ftr-434	151	31	would	would	AUX
ftr-434	151	32	prefer	prefer	VERB
ftr-434	151	33	to	to	PART
ftr-434	151	34	donate	donate	VERB
ftr-434	151	35	the	the	DET
ftr-434	151	36	software	software	NOUN
ftr-434	151	37	(	(	PUNCT
ftr-434	151	38	and	and	CCONJ
ftr-434	151	39	all	all	DET
ftr-434	151	40	related	related	ADJ
ftr-434	151	41	rights	right	NOUN
ftr-434	151	42	)	)	PUNCT
ftr-434	151	43	to	to	ADP
ftr-434	151	44	his	his	PRON
ftr-434	151	45	favorite	favorite	ADJ
ftr-434	151	46	religious	religious	ADJ
ftr-434	151	47	denomination	denomination	NOUN
ftr-434	151	48	which	which	PRON
ftr-434	151	49	would	would	AUX
ftr-434	151	50	sell	sell	VERB
ftr-434	151	51	the	the	DET
ftr-434	151	52	software	software	NOUN
ftr-434	151	53	(	(	PUNCT
ftr-434	151	54	and	and	CCONJ
ftr-434	151	55	all	all	DET
ftr-434	151	56	related	related	ADJ
ftr-434	151	57	rights	right	NOUN
ftr-434	151	58	)	)	PUNCT
ftr-434	151	59	for	for	ADP
ftr-434	151	60	$	$	SYM
ftr-434	151	61	100	100	NUM
ftr-434	151	62	million	million	NUM
ftr-434	151	63	and	and	CCONJ
ftr-434	151	64	use	use	VERB
ftr-434	151	65	the	the	DET
ftr-434	151	66	money	money	NOUN
ftr-434	151	67	to	to	PART
ftr-434	151	68	help	help	VERB
ftr-434	151	69	the	the	DET
ftr-434	151	70	poor	poor	ADJ
ftr-434	151	71	.	.	PUNCT
ftr-434	152	1	the	the	DET
ftr-434	152	2	literary	literary	ADJ
ftr-434	152	3	elements	element	NOUN
ftr-434	152	4	of	of	ADP
ftr-434	152	5	the	the	DET
ftr-434	152	6	software	software	NOUN
ftr-434	152	7	(	(	PUNCT
ftr-434	152	8	the	the	DET
ftr-434	152	9	object	object	NOUN
ftr-434	152	10	code	code	NOUN
ftr-434	152	11	,	,	PUNCT
ftr-434	152	12	the	the	DET
ftr-434	152	13	source	source	NOUN
ftr-434	152	14	code	code	NOUN
ftr-434	152	15	,	,	PUNCT
ftr-434	152	16	and	and	CCONJ
ftr-434	152	17	the	the	DET
ftr-434	152	18	manuals	manual	NOUN
ftr-434	152	19	)	)	PUNCT
ftr-434	152	20	would	would	AUX
ftr-434	152	21	be	be	AUX
ftr-434	152	22	eligible	eligible	ADJ
ftr-434	152	23	for	for	ADP
ftr-434	152	24	copyright	copyright	NOUN
ftr-434	152	25	protection	protection	NOUN
ftr-434	152	26	,	,	PUNCT
ftr-434	152	27	and	and	CCONJ
ftr-434	152	28	other	other	ADJ
ftr-434	152	29	features	feature	NOUN
ftr-434	152	30	of	of	ADP
ftr-434	152	31	the	the	DET
ftr-434	152	32	software	software	NOUN
ftr-434	152	33	(	(	PUNCT
ftr-434	152	34	the	the	DET
ftr-434	152	35	process	process	NOUN
ftr-434	152	36	and	and	CCONJ
ftr-434	152	37	method	method	NOUN
ftr-434	152	38	for	for	ADP
ftr-434	152	39	assembling	assemble	VERB
ftr-434	152	40	and	and	CCONJ
ftr-434	152	41	analyzing	analyze	VERB
ftr-434	152	42	the	the	DET
ftr-434	152	43	data	datum	NOUN
ftr-434	152	44	and	and	CCONJ
ftr-434	152	45	reaching	reach	VERB
ftr-434	152	46	the	the	DET
ftr-434	152	47	conclusions	conclusion	NOUN
ftr-434	152	48	)	)	PUNCT
ftr-434	152	49	would	would	AUX
ftr-434	152	50	be	be	AUX
ftr-434	152	51	eligible	eligible	ADJ
ftr-434	152	52	for	for	ADP
ftr-434	152	53	trade	trade	NOUN
ftr-434	152	54	secret	secret	ADJ
ftr-434	152	55	or	or	CCONJ
ftr-434	152	56	patent	patent	NOUN
ftr-434	152	57	protection	protection	NOUN
ftr-434	152	58	.	.	PUNCT
ftr-434	153	1	as	as	SCONJ
ftr-434	153	2	discussed	discuss	VERB
ftr-434	153	3	in	in	ADP
ftr-434	153	4	this	this	DET
ftr-434	153	5	article	article	NOUN
ftr-434	153	6	,	,	PUNCT
ftr-434	153	7	a	a	DET
ftr-434	153	8	tax	tax	NOUN
ftr-434	153	9	court	court	NOUN
ftr-434	153	10	case	case	NOUN
ftr-434	153	11	indicates	indicate	VERB
ftr-434	153	12	that	that	SCONJ
ftr-434	153	13	since	since	SCONJ
ftr-434	153	14	the	the	DET
ftr-434	153	15	software5	software5	NOUN
ftr-434	153	16	would	would	AUX
ftr-434	153	17	be	be	AUX
ftr-434	153	18	eligible	eligible	ADJ
ftr-434	153	19	for	for	ADP
ftr-434	153	20	copyright	copyright	NOUN
ftr-434	153	21	protection	protection	PROPN
ftr-434	153	22	,	,	PUNCT
ftr-434	153	23	texas	texas	PROPN
ftr-434	153	24	hank	hank	PROPN
ftr-434	153	25	would	would	AUX
ftr-434	153	26	be	be	AUX
ftr-434	153	27	entitled	entitle	VERB
ftr-434	153	28	to	to	PART
ftr-434	153	29	claim	claim	VERB
ftr-434	153	30	a	a	DET
ftr-434	153	31	charitable	charitable	ADJ
ftr-434	153	32	deduction	deduction	NOUN
ftr-434	153	33	of	of	ADP
ftr-434	153	34	only	only	ADV
ftr-434	153	35	$	$	SYM
ftr-434	153	36	10,000	10,000	NUM
ftr-434	153	37	(	(	PUNCT
ftr-434	153	38	the	the	DET
ftr-434	153	39	amount	amount	NOUN
ftr-434	153	40	of	of	ADP
ftr-434	153	41	his	his	PRON
ftr-434	153	42	cost	cost	NOUN
ftr-434	153	43	in	in	ADP
ftr-434	153	44	developing	develop	VERB
ftr-434	153	45	the	the	DET
ftr-434	153	46	software	software	NOUN
ftr-434	153	47	)	)	PUNCT
ftr-434	153	48	upon	upon	SCONJ
ftr-434	153	49	a	a	DET
ftr-434	153	50	charitable	charitable	ADJ
ftr-434	153	51	donation	donation	NOUN
ftr-434	153	52	of	of	ADP
ftr-434	153	53	the	the	DET
ftr-434	153	54	software	software	NOUN
ftr-434	153	55	.	.	PUNCT
ftr-434	154	1	for	for	ADP
ftr-434	154	2	the	the	DET
ftr-434	154	3	reasons	reason	NOUN
ftr-434	154	4	discussed	discuss	VERB
ftr-434	154	5	in	in	ADP
ftr-434	154	6	this	this	DET
ftr-434	154	7	article	article	NOUN
ftr-434	154	8	,	,	PUNCT
ftr-434	154	9	the	the	DET
ftr-434	154	10	author	author	NOUN
ftr-434	154	11	believes	believe	VERB
ftr-434	154	12	that	that	SCONJ
ftr-434	154	13	texas	texas	PROPN
ftr-434	154	14	hank	hank	PROPN
ftr-434	154	15	should	should	AUX
ftr-434	154	16	be	be	AUX
ftr-434	154	17	entitled	entitle	VERB
ftr-434	154	18	to	to	ADP
ftr-434	154	19	a	a	DET
ftr-434	154	20	charitable	charitable	ADJ
ftr-434	154	21	income	income	NOUN
ftr-434	154	22	tax	tax	NOUN
ftr-434	154	23	deduction	deduction	NOUN
ftr-434	154	24	for	for	ADP
ftr-434	154	25	the	the	DET
ftr-434	154	26	full	full	ADJ
ftr-434	154	27	fair	fair	ADJ
ftr-434	154	28	market	market	NOUN
ftr-434	154	29	value	value	NOUN
ftr-434	154	30	of	of	ADP
ftr-434	154	31	the	the	DET
ftr-434	154	32	software	software	NOUN
ftr-434	154	33	(	(	PUNCT
ftr-434	154	34	$	$	SYM
ftr-434	154	35	100	100	NUM
ftr-434	154	36	million	million	NUM
ftr-434	154	37	)	)	PUNCT
ftr-434	154	38	upon	upon	SCONJ
ftr-434	154	39	a	a	DET
ftr-434	154	40	charitable	charitable	ADJ
ftr-434	154	41	donation	donation	NOUN
ftr-434	154	42	of	of	ADP
ftr-434	154	43	the	the	DET
ftr-434	154	44	software	software	NOUN
ftr-434	154	45	.	.	PUNCT
ftr-434	155	1	this	this	DET
ftr-434	155	2	article	article	NOUN
ftr-434	155	3	will	will	AUX
ftr-434	155	4	consider	consider	VERB
ftr-434	155	5	:	:	PUNCT
ftr-434	155	6	(	(	PUNCT
ftr-434	155	7	i	i	NOUN
ftr-434	155	8	)	)	PUNCT
ftr-434	155	9	the	the	DET
ftr-434	155	10	various	various	ADJ
ftr-434	155	11	types	type	NOUN
ftr-434	155	12	of	of	ADP
ftr-434	155	13	intellectual	intellectual	ADJ
ftr-434	155	14	property	property	NOUN
ftr-434	155	15	rights	right	NOUN
ftr-434	155	16	and	and	CCONJ
ftr-434	155	17	the	the	DET
ftr-434	155	18	methods	method	NOUN
ftr-434	155	19	for	for	ADP
ftr-434	155	20	transferring	transfer	VERB
ftr-434	155	21	those	those	DET
ftr-434	155	22	property	property	NOUN
ftr-434	155	23	rights	right	NOUN
ftr-434	155	24	to	to	ADP
ftr-434	155	25	charity	charity	NOUN
ftr-434	155	26	;	;	PUNCT
ftr-434	155	27	(	(	PUNCT
ftr-434	155	28	ii	ii	X
ftr-434	155	29	)	)	PUNCT
ftr-434	155	30	the	the	DET
ftr-434	155	31	tax	tax	NOUN
ftr-434	155	32	consequences	consequence	NOUN
ftr-434	155	33	to	to	ADP
ftr-434	155	34	a	a	DET
ftr-434	155	35	charity	charity	NOUN
ftr-434	155	36	exploiting	exploit	VERB
ftr-434	155	37	those	those	DET
ftr-434	155	38	rights	right	NOUN
ftr-434	155	39	;	;	PUNCT
ftr-434	155	40	(	(	PUNCT
ftr-434	155	41	iii	iii	X
ftr-434	155	42	)	)	PUNCT
ftr-434	155	43	the	the	DET
ftr-434	155	44	various	various	ADJ
ftr-434	155	45	restrictions	restriction	NOUN
ftr-434	155	46	that	that	PRON
ftr-434	155	47	apply	apply	VERB
ftr-434	155	48	when	when	SCONJ
ftr-434	155	49	claiming	claim	VERB
ftr-434	155	50	an	an	DET
ftr-434	155	51	income	income	NOUN
ftr-434	155	52	tax	tax	NOUN
ftr-434	155	53	charitable	charitable	ADJ
ftr-434	155	54	deduction	deduction	NOUN
ftr-434	155	55	;	;	PUNCT
ftr-434	155	56	(	(	PUNCT
ftr-434	155	57	iv	iv	X
ftr-434	155	58	)	)	PUNCT
ftr-434	155	59	the	the	DET
ftr-434	155	60	application	application	NOUN
ftr-434	155	61	of	of	ADP
ftr-434	155	62	the	the	DET
ftr-434	155	63	current	current	ADJ
ftr-434	155	64	income	income	NOUN
ftr-434	155	65	tax	tax	NOUN
ftr-434	155	66	rules	rule	NOUN
ftr-434	155	67	to	to	ADP
ftr-434	155	68	charitable	charitable	ADJ
ftr-434	155	69	gifts	gift	NOUN
ftr-434	155	70	of	of	ADP
ftr-434	155	71	patents	patent	NOUN
ftr-434	155	72	,	,	PUNCT
ftr-434	155	73	trade	trade	NOUN
ftr-434	155	74	secrets	secret	NOUN
ftr-434	155	75	,	,	PUNCT
ftr-434	155	76	trademarks	trademark	NOUN
ftr-434	155	77	and	and	CCONJ
ftr-434	155	78	copyrights	copyright	NOUN
ftr-434	155	79	in	in	ADP
ftr-434	155	80	general	general	ADJ
ftr-434	155	81	;	;	PUNCT
ftr-434	155	82	(	(	PUNCT
ftr-434	155	83	v	v	X
ftr-434	155	84	)	)	PUNCT
ftr-434	155	85	the	the	DET
ftr-434	155	86	tax	tax	NOUN
ftr-434	155	87	treatment	treatment	NOUN
ftr-434	155	88	of	of	ADP
ftr-434	155	89	an	an	DET
ftr-434	155	90	amateur	amateur	ADJ
ftr-434	155	91	software	software	NOUN
ftr-434	155	92	developer	developer	NOUN
ftr-434	155	93	’s	’s	PART
ftr-434	155	94	donation	donation	NOUN
ftr-434	155	95	of	of	ADP
ftr-434	155	96	computer	computer	NOUN
ftr-434	155	97	software	software	NOUN
ftr-434	155	98	to	to	ADP
ftr-434	155	99	charity	charity	NOUN
ftr-434	155	100	under	under	ADP
ftr-434	155	101	current	current	ADJ
ftr-434	155	102	law	law	NOUN
ftr-434	155	103	and	and	CCONJ
ftr-434	155	104	the	the	DET
ftr-434	155	105	proper	proper	ADJ
ftr-434	155	106	tax	tax	NOUN
ftr-434	155	107	treatment	treatment	NOUN
ftr-434	155	108	of	of	ADP
ftr-434	155	109	such	such	ADJ
ftr-434	155	110	donations	donation	NOUN
ftr-434	155	111	;	;	PUNCT
ftr-434	155	112	and	and	CCONJ
ftr-434	155	113	(	(	PUNCT
ftr-434	155	114	vi	vi	NOUN
ftr-434	155	115	)	)	PUNCT
ftr-434	155	116	proposals	proposal	NOUN
ftr-434	155	117	to	to	PART
ftr-434	155	118	change	change	VERB
ftr-434	155	119	the	the	DET
ftr-434	155	120	current	current	ADJ
ftr-434	155	121	rules	rule	NOUN
ftr-434	155	122	so	so	SCONJ
ftr-434	155	123	that	that	SCONJ
ftr-434	155	124	an	an	DET
ftr-434	155	125	amateur	amateur	ADJ
ftr-434	155	126	software	software	NOUN
ftr-434	155	127	developer	developer	NOUN
ftr-434	155	128	would	would	AUX
ftr-434	155	129	be	be	AUX
ftr-434	155	130	able	able	ADJ
ftr-434	155	131	to	to	PART
ftr-434	155	132	claim	claim	VERB
ftr-434	155	133	an	an	DET
ftr-434	155	134	income	income	NOUN
ftr-434	155	135	tax	tax	NOUN
ftr-434	155	136	deduction	deduction	NOUN
ftr-434	155	137	for	for	ADP
ftr-434	155	138	the	the	DET
ftr-434	155	139	full	full	ADJ
ftr-434	155	140	fair	fair	ADJ
ftr-434	155	141	market	market	NOUN
ftr-434	155	142	value	value	NOUN
ftr-434	155	143	of	of	ADP
ftr-434	155	144	donated	donate	VERB
ftr-434	155	145	software	software	NOUN
ftr-434	155	146	when	when	SCONJ
ftr-434	155	147	the	the	DET
ftr-434	155	148	software	software	NOUN
ftr-434	155	149	is	be	AUX
ftr-434	155	150	eligible	eligible	ADJ
ftr-434	155	151	for	for	ADP
ftr-434	155	152	patent	patent	NOUN
ftr-434	155	153	protection	protection	NOUN
ftr-434	155	154	.	.	PUNCT
ftr-434	156	1	ii	ii	PROPN
ftr-434	156	2	.	.	PUNCT
ftr-434	156	3	types	type	NOUN
ftr-434	156	4	of	of	ADP
ftr-434	156	5	intellectual	intellectual	ADJ
ftr-434	156	6	property	property	NOUN
ftr-434	156	7	and	and	CCONJ
ftr-434	156	8	methods	method	NOUN
ftr-434	156	9	of	of	ADP
ftr-434	156	10	transfer	transfer	NOUN
ftr-434	156	11	this	this	DET
ftr-434	156	12	section	section	NOUN
ftr-434	156	13	will	will	AUX
ftr-434	156	14	describe	describe	VERB
ftr-434	156	15	four	four	NUM
ftr-434	156	16	types	type	NOUN
ftr-434	156	17	of	of	ADP
ftr-434	156	18	intellectual	intellectual	ADJ
ftr-434	156	19	property	property	NOUN
ftr-434	156	20	rights	right	NOUN
ftr-434	156	21	(	(	PUNCT
ftr-434	156	22	patent	patent	NOUN
ftr-434	156	23	,	,	PUNCT
ftr-434	156	24	trade	trade	NOUN
ftr-434	156	25	secret	secret	ADJ
ftr-434	156	26	,	,	PUNCT
ftr-434	156	27	trademark	trademark	NOUN
ftr-434	156	28	and	and	CCONJ
ftr-434	156	29	copyright	copyright	NOUN
ftr-434	156	30	)	)	PUNCT
ftr-434	156	31	and	and	CCONJ
ftr-434	156	32	the	the	DET
ftr-434	156	33	methods	method	NOUN
ftr-434	156	34	for	for	ADP
ftr-434	156	35	donating6	donating6	NOUN
ftr-434	156	36	5	5	NUM
ftr-434	156	37	.	.	PUNCT
ftr-434	157	1	i	i	PRON
ftr-434	157	2	d.	d.	PROPN
ftr-434	157	3	6	6	NUM
ftr-434	157	4	.	.	PUNCT
ftr-434	158	1	while	while	SCONJ
ftr-434	158	2	other	other	ADJ
ftr-434	158	3	types	type	NOUN
ftr-434	158	4	of	of	ADP
ftr-434	158	5	intellectual	intellectual	ADJ
ftr-434	158	6	property	property	NOUN
ftr-434	158	7	,	,	PUNCT
ftr-434	158	8	such	such	ADJ
ftr-434	158	9	as	as	ADP
ftr-434	158	10	rights	right	NOUN
ftr-434	158	11	of	of	ADP
ftr-434	158	12	publicity	publicity	NOUN
ftr-434	158	13	,	,	PUNCT
ftr-434	158	14	may	may	AUX
ftr-434	158	15	raise	raise	VERB
ftr-434	158	16	interesting	interesting	ADJ
ftr-434	158	17	issues	issue	NOUN
ftr-434	158	18	for	for	ADP
ftr-434	158	19	the	the	DET
ftr-434	158	20	owner	owner	NOUN
ftr-434	158	21	who	who	PRON
ftr-434	158	22	desires	desire	VERB
ftr-434	158	23	to	to	PART
ftr-434	158	24	donate	donate	VERB
ftr-434	158	25	those	those	DET
ftr-434	158	26	rights	right	NOUN
ftr-434	158	27	to	to	ADP
ftr-434	158	28	charity	charity	NOUN
ftr-434	158	29	,	,	PUNCT
ftr-434	158	30	we	we	PRON
ftr-434	158	31	will	will	AUX
ftr-434	158	32	save	save	VERB
ftr-434	158	33	those	those	DET
ftr-434	158	34	issues	issue	NOUN
ftr-434	158	35	for	for	ADP
ftr-434	158	36	another	another	DET
ftr-434	158	37	day	day	NOUN
ftr-434	158	38	.	.	PUNCT
ftr-434	159	1	2002	2002	NUM
ftr-434	159	2	]	]	X
ftr-434	160	1	it	it	PRON
ftr-434	160	2	does	do	AUX
ftr-434	160	3	not	not	PART
ftr-434	160	4	compute	compute	VERB
ftr-434	160	5	553	553	NUM
ftr-434	160	6	such	such	ADJ
ftr-434	160	7	rights	right	NOUN
ftr-434	160	8	to	to	ADP
ftr-434	160	9	charity	charity	NOUN
ftr-434	160	10	.	.	PUNCT
ftr-434	161	1	this	this	DET
ftr-434	161	2	section	section	NOUN
ftr-434	161	3	will	will	AUX
ftr-434	161	4	then	then	ADV
ftr-434	161	5	discuss	discuss	VERB
ftr-434	161	6	certain	certain	ADJ
ftr-434	161	7	creations	creation	NOUN
ftr-434	161	8	(	(	PUNCT
ftr-434	161	9	namely	namely	ADV
ftr-434	161	10	,	,	PUNCT
ftr-434	161	11	computer	computer	NOUN
ftr-434	161	12	software	software	NOUN
ftr-434	161	13	,	,	PUNCT
ftr-434	161	14	designs	design	NOUN
ftr-434	161	15	,	,	PUNCT
ftr-434	161	16	and	and	CCONJ
ftr-434	161	17	characters	character	NOUN
ftr-434	161	18	)	)	PUNCT
ftr-434	161	19	which	which	PRON
ftr-434	161	20	are	be	AUX
ftr-434	161	21	eligible	eligible	ADJ
ftr-434	161	22	for	for	ADP
ftr-434	161	23	more	more	ADJ
ftr-434	161	24	than	than	ADP
ftr-434	161	25	one	one	NUM
ftr-434	161	26	type	type	NOUN
ftr-434	161	27	of	of	ADP
ftr-434	161	28	ip	ip	NOUN
ftr-434	161	29	protection	protection	NOUN
ftr-434	161	30	.	.	PUNCT
ftr-434	162	1	a.	a.	NOUN
ftr-434	162	2	patents	patents	PROPN
ftr-434	162	3	patent	patent	NOUN
ftr-434	162	4	protection	protection	NOUN
ftr-434	162	5	is	be	AUX
ftr-434	162	6	authorized	authorize	VERB
ftr-434	162	7	by	by	ADP
ftr-434	162	8	article	article	PROPN
ftr-434	162	9	i	i	PROPN
ftr-434	162	10	,	,	PUNCT
ftr-434	162	11	section	section	NOUN
ftr-434	162	12	8	8	NUM
ftr-434	162	13	,	,	PUNCT
ftr-434	162	14	clause	clause	NOUN
ftr-434	162	15	8	8	NUM
ftr-434	162	16	of	of	ADP
ftr-434	162	17	the	the	DET
ftr-434	162	18	u.s	u.s	PROPN
ftr-434	162	19	.	.	PROPN
ftr-434	162	20	constitution	constitution	PROPN
ftr-434	162	21	,	,	PUNCT
ftr-434	162	22	which	which	PRON
ftr-434	162	23	gives	give	VERB
ftr-434	162	24	congress	congress	PROPN
ftr-434	162	25	the	the	DET
ftr-434	162	26	power	power	NOUN
ftr-434	162	27	“	"	PUNCT
ftr-434	162	28	[	[	X
ftr-434	162	29	t]o	t]o	NOUN
ftr-434	162	30	promote	promote	VERB
ftr-434	162	31	the	the	DET
ftr-434	162	32	progress	progress	NOUN
ftr-434	162	33	of	of	ADP
ftr-434	162	34	science	science	NOUN
ftr-434	162	35	and	and	CCONJ
ftr-434	162	36	useful	useful	ADJ
ftr-434	162	37	arts	art	NOUN
ftr-434	162	38	,	,	PUNCT
ftr-434	162	39	by	by	ADP
ftr-434	162	40	securing	secure	VERB
ftr-434	162	41	for	for	ADP
ftr-434	162	42	limited	limited	ADJ
ftr-434	162	43	times	time	NOUN
ftr-434	162	44	to	to	ADP
ftr-434	162	45	authors	author	NOUN
ftr-434	162	46	and	and	CCONJ
ftr-434	162	47	inventors	inventor	NOUN
ftr-434	162	48	the	the	DET
ftr-434	162	49	exclusive	exclusive	ADJ
ftr-434	162	50	right	right	NOUN
ftr-434	162	51	to	to	ADP
ftr-434	162	52	their	their	PRON
ftr-434	162	53	respective	respective	ADJ
ftr-434	162	54	writings	writing	NOUN
ftr-434	162	55	and	and	CCONJ
ftr-434	162	56	discoveries	discovery	NOUN
ftr-434	162	57	,	,	PUNCT
ftr-434	162	58	”	"	PUNCT
ftr-434	162	59	and	and	CCONJ
ftr-434	162	60	is	be	AUX
ftr-434	162	61	governed	govern	VERB
ftr-434	162	62	by	by	ADP
ftr-434	162	63	federal	federal	ADJ
ftr-434	162	64	law	law	NOUN
ftr-434	162	65	.	.	PUNCT
ftr-434	163	1	the	the	DET
ftr-434	163	2	subject	subject	ADJ
ftr-434	163	3	matter	matter	NOUN
ftr-434	163	4	that	that	PRON
ftr-434	163	5	may	may	AUX
ftr-434	163	6	qualify	qualify	VERB
ftr-434	163	7	for	for	ADP
ftr-434	163	8	a	a	DET
ftr-434	163	9	“	"	PUNCT
ftr-434	163	10	utility	utility	NOUN
ftr-434	163	11	patent	patent	NOUN
ftr-434	163	12	”	"	PUNCT
ftr-434	163	13	is	be	AUX
ftr-434	163	14	a	a	DET
ftr-434	163	15	“	"	PUNCT
ftr-434	163	16	process	process	NOUN
ftr-434	163	17	,	,	PUNCT
ftr-434	163	18	machine	machine	NOUN
ftr-434	163	19	,	,	PUNCT
ftr-434	163	20	manufacture	manufacture	NOUN
ftr-434	163	21	,	,	PUNCT
ftr-434	163	22	or	or	CCONJ
ftr-434	163	23	composition	composition	NOUN
ftr-434	163	24	of	of	ADP
ftr-434	163	25	matter	matter	NOUN
ftr-434	163	26	,	,	PUNCT
ftr-434	163	27	or	or	CCONJ
ftr-434	163	28	any	any	DET
ftr-434	163	29	new	new	ADJ
ftr-434	163	30	and	and	CCONJ
ftr-434	163	31	useful	useful	ADJ
ftr-434	163	32	improvement	improvement	NOUN
ftr-434	163	33	thereof	thereof	ADV
ftr-434	163	34	,	,	PUNCT
ftr-434	163	35	”	"	PUNCT
ftr-434	163	36	meeting	meet	VERB
ftr-434	163	37	certain	certain	ADJ
ftr-434	163	38	conditions	condition	NOUN
ftr-434	163	39	.	.	PUNCT
ftr-434	164	1	the	the	DET
ftr-434	164	2	subject	subject	ADJ
ftr-434	164	3	matter7	matter7	NOUN
ftr-434	164	4	that	that	PRON
ftr-434	164	5	may	may	AUX
ftr-434	164	6	qualify	qualify	VERB
ftr-434	164	7	for	for	ADP
ftr-434	164	8	patent	patent	NOUN
ftr-434	164	9	protection	protection	NOUN
ftr-434	164	10	is	be	AUX
ftr-434	164	11	broad	broad	ADJ
ftr-434	164	12	–	–	PUNCT
ftr-434	164	13	the	the	DET
ftr-434	164	14	congressional	congressional	ADJ
ftr-434	164	15	committee	committee	NOUN
ftr-434	164	16	report	report	NOUN
ftr-434	164	17	accompanying	accompany	VERB
ftr-434	164	18	the	the	DET
ftr-434	164	19	1952	1952	NUM
ftr-434	164	20	patent	patent	NOUN
ftr-434	164	21	act	act	NOUN
ftr-434	164	22	“	"	PUNCT
ftr-434	164	23	inform[s	inform[s	PROPN
ftr-434	164	24	]	]	X
ftr-434	164	25	us	we	PRON
ftr-434	164	26	that	that	SCONJ
ftr-434	164	27	congress	congress	PROPN
ftr-434	164	28	intended	intend	VERB
ftr-434	164	29	statutory	statutory	ADJ
ftr-434	164	30	subject	subject	NOUN
ftr-434	164	31	matter	matter	NOUN
ftr-434	164	32	to	to	PART
ftr-434	164	33	‘	'	PUNCT
ftr-434	164	34	include	include	VERB
ftr-434	164	35	anything	anything	PRON
ftr-434	164	36	under	under	ADP
ftr-434	164	37	the	the	DET
ftr-434	164	38	sun	sun	NOUN
ftr-434	164	39	that	that	PRON
ftr-434	164	40	is	be	AUX
ftr-434	164	41	made	make	VERB
ftr-434	164	42	by	by	ADP
ftr-434	164	43	man	man	NOUN
ftr-434	164	44	.	.	PUNCT
ftr-434	164	45	’”8	’”8	X
ftr-434	165	1	an	an	DET
ftr-434	165	2	invention	invention	NOUN
ftr-434	165	3	must	must	AUX
ftr-434	165	4	meet	meet	VERB
ftr-434	165	5	three	three	NUM
ftr-434	165	6	major	major	ADJ
ftr-434	165	7	requirements	requirement	NOUN
ftr-434	165	8	to	to	PART
ftr-434	165	9	be	be	AUX
ftr-434	165	10	eligible	eligible	ADJ
ftr-434	165	11	for	for	ADP
ftr-434	165	12	a	a	DET
ftr-434	165	13	utility	utility	NOUN
ftr-434	165	14	patent	patent	NOUN
ftr-434	165	15	.	.	PUNCT
ftr-434	166	1	an	an	DET
ftr-434	166	2	invention	invention	NOUN
ftr-434	166	3	must	must	AUX
ftr-434	166	4	:	:	PUNCT
ftr-434	166	5	(	(	PUNCT
ftr-434	166	6	i	i	NOUN
ftr-434	166	7	)	)	PUNCT
ftr-434	166	8	have	have	VERB
ftr-434	166	9	utility	utility	NOUN
ftr-434	166	10	;	;	PUNCT
ftr-434	166	11	(	(	PUNCT
ftr-434	166	12	ii	ii	NOUN
ftr-434	166	13	)	)	PUNCT
ftr-434	166	14	be	be	AUX
ftr-434	166	15	novel	novel	ADJ
ftr-434	166	16	;	;	PUNCT
ftr-434	166	17	and	and	CCONJ
ftr-434	166	18	(	(	PUNCT
ftr-434	166	19	iii	iii	X
ftr-434	166	20	)	)	PUNCT
ftr-434	166	21	be9	be9	ADP
ftr-434	166	22	10	10	NUM
ftr-434	166	23	non	non	ADJ
ftr-434	166	24	-	-	ADJ
ftr-434	166	25	obvious	obvious	ADJ
ftr-434	166	26	.	.	PUNCT
ftr-434	167	1	“	"	PUNCT
ftr-434	167	2	utility	utility	NOUN
ftr-434	167	3	”	"	PUNCT
ftr-434	167	4	requires	require	VERB
ftr-434	167	5	that	that	SCONJ
ftr-434	167	6	the	the	DET
ftr-434	167	7	knowledge	knowledge	NOUN
ftr-434	167	8	or	or	CCONJ
ftr-434	167	9	ideas	idea	NOUN
ftr-434	167	10	be	be	AUX
ftr-434	167	11	reduced	reduce	VERB
ftr-434	167	12	to	to	ADP
ftr-434	167	13	a11	a11	PROPN
ftr-434	167	14	useful	useful	ADJ
ftr-434	167	15	product	product	NOUN
ftr-434	167	16	or	or	CCONJ
ftr-434	167	17	process	process	NOUN
ftr-434	167	18	.	.	PUNCT
ftr-434	168	1	“	"	PUNCT
ftr-434	168	2	novelty	novelty	NOUN
ftr-434	168	3	”	"	PUNCT
ftr-434	168	4	means	mean	VERB
ftr-434	168	5	that	that	SCONJ
ftr-434	168	6	the	the	DET
ftr-434	168	7	invention	invention	NOUN
ftr-434	168	8	must	must	AUX
ftr-434	168	9	be	be	AUX
ftr-434	168	10	new12	new12	NOUN
ftr-434	168	11	and	and	CCONJ
ftr-434	168	12	different	different	ADJ
ftr-434	168	13	from	from	ADP
ftr-434	168	14	what	what	PRON
ftr-434	168	15	was	be	AUX
ftr-434	168	16	previously	previously	ADV
ftr-434	168	17	known	know	VERB
ftr-434	168	18	or	or	CCONJ
ftr-434	168	19	used	use	VERB
ftr-434	168	20	.	.	PUNCT
ftr-434	169	1	“	"	PUNCT
ftr-434	169	2	non	non	ADJ
ftr-434	169	3	-	-	ADJ
ftr-434	169	4	obvious	obvious	ADJ
ftr-434	169	5	”	"	PUNCT
ftr-434	169	6	requires	require	VERB
ftr-434	169	7	that	that	SCONJ
ftr-434	169	8	it	it	PRON
ftr-434	169	9	must	must	AUX
ftr-434	169	10	be	be	AUX
ftr-434	169	11	more	more	ADJ
ftr-434	169	12	than	than	ADP
ftr-434	169	13	an	an	DET
ftr-434	169	14	obvious	obvious	ADJ
ftr-434	169	15	variation	variation	NOUN
ftr-434	169	16	from	from	ADP
ftr-434	169	17	what	what	PRON
ftr-434	169	18	was	be	AUX
ftr-434	169	19	previously	previously	ADV
ftr-434	169	20	known	know	VERB
ftr-434	169	21	(	(	PUNCT
ftr-434	169	22	with	with	ADP
ftr-434	169	23	reference	reference	NOUN
ftr-434	169	24	to	to	ADP
ftr-434	169	25	a	a	DET
ftr-434	169	26	person	person	NOUN
ftr-434	169	27	of	of	ADP
ftr-434	169	28	ordinary	ordinary	ADJ
ftr-434	169	29	skill	skill	NOUN
ftr-434	169	30	in	in	ADP
ftr-434	169	31	the	the	DET
ftr-434	169	32	field	field	NOUN
ftr-434	169	33	of	of	ADP
ftr-434	169	34	the	the	DET
ftr-434	169	35	invention	invention	NOUN
ftr-434	169	36	)	)	PUNCT
ftr-434	169	37	.	.	PUNCT
ftr-434	170	1	in	in	ADP
ftr-434	170	2	addition	addition	NOUN
ftr-434	170	3	to	to	ADP
ftr-434	170	4	utility	utility	NOUN
ftr-434	170	5	patents	patent	NOUN
ftr-434	170	6	,	,	PUNCT
ftr-434	170	7	there	there	PRON
ftr-434	170	8	are	be	VERB
ftr-434	170	9	also	also	ADV
ftr-434	170	10	design	design	NOUN
ftr-434	170	11	patents	patent	NOUN
ftr-434	170	12	and	and	CCONJ
ftr-434	170	13	plant13	plant13	NOUN
ftr-434	170	14	patents	patent	NOUN
ftr-434	170	15	.	.	PUNCT
ftr-434	171	1	design	design	NOUN
ftr-434	171	2	patents	patent	NOUN
ftr-434	171	3	can	can	AUX
ftr-434	171	4	protect	protect	VERB
ftr-434	171	5	the	the	DET
ftr-434	171	6	aesthetic	aesthetic	ADJ
ftr-434	171	7	appearance	appearance	NOUN
ftr-434	171	8	of	of	ADP
ftr-434	171	9	a	a	DET
ftr-434	171	10	product.14	product.14	NOUN
ftr-434	171	11	7	7	NUM
ftr-434	171	12	.	.	NOUN
ftr-434	171	13	35	35	NUM
ftr-434	171	14	u.s.c	u.s.c	NOUN
ftr-434	171	15	.	.	PUNCT
ftr-434	172	1	§	§	PROPN
ftr-434	172	2	101	101	NUM
ftr-434	172	3	.	.	NOUN
ftr-434	172	4	8	8	X
ftr-434	172	5	.	.	X
ftr-434	173	1	see	see	VERB
ftr-434	173	2	diamond	diamond	PROPN
ftr-434	173	3	v.	v.	ADP
ftr-434	173	4	chakrabarty	chakrabarty	PROPN
ftr-434	173	5	,	,	PUNCT
ftr-434	173	6	447	447	NUM
ftr-434	173	7	u.s	u.s	PROPN
ftr-434	173	8	.	.	PROPN
ftr-434	173	9	303	303	NUM
ftr-434	173	10	,	,	PUNCT
ftr-434	173	11	309	309	NUM
ftr-434	173	12	(	(	PUNCT
ftr-434	173	13	1980	1980	NUM
ftr-434	173	14	)	)	PUNCT
ftr-434	173	15	(	(	PUNCT
ftr-434	173	16	quoting	quote	VERB
ftr-434	173	17	s.	s.	PROPN
ftr-434	173	18	rep	rep	PROPN
ftr-434	173	19	.	.	PROPN
ftr-434	173	20	no	no	PROPN
ftr-434	173	21	.	.	NOUN
ftr-434	173	22	1979	1979	NUM
ftr-434	173	23	,	,	PUNCT
ftr-434	173	24	82d	82d	NOUN
ftr-434	173	25	cong	cong	PROPN
ftr-434	173	26	.	.	PROPN
ftr-434	173	27	,	,	PUNCT
ftr-434	173	28	2d	2d	NUM
ftr-434	173	29	sess	sess	NOUN
ftr-434	173	30	.	.	PUNCT
ftr-434	174	1	,	,	PUNCT
ftr-434	174	2	5	5	NUM
ftr-434	174	3	(	(	PUNCT
ftr-434	174	4	1952	1952	NUM
ftr-434	174	5	)	)	PUNCT
ftr-434	174	6	,	,	PUNCT
ftr-434	174	7	reprinted	reprint	VERB
ftr-434	174	8	in	in	ADP
ftr-434	174	9	1952	1952	NUM
ftr-434	174	10	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-434	174	11	.	.	PUNCT
ftr-434	174	12	2394	2394	NUM
ftr-434	174	13	,	,	PUNCT
ftr-434	174	14	and	and	CCONJ
ftr-434	174	15	h.r	h.r	PROPN
ftr-434	174	16	.	.	PROPN
ftr-434	174	17	rep	rep	PROPN
ftr-434	174	18	.	.	PROPN
ftr-434	174	19	no	no	PROPN
ftr-434	174	20	.	.	NOUN
ftr-434	174	21	1923	1923	NUM
ftr-434	174	22	,	,	PUNCT
ftr-434	174	23	82d	82d	NOUN
ftr-434	174	24	cong	cong	VERB
ftr-434	174	25	.	.	PROPN
ftr-434	174	26	,	,	PUNCT
ftr-434	174	27	2d	2d	NUM
ftr-434	174	28	sess	sess	NOUN
ftr-434	174	29	.	.	PUNCT
ftr-434	175	1	,	,	PUNCT
ftr-434	175	2	6	6	NUM
ftr-434	175	3	(	(	PUNCT
ftr-434	175	4	1952	1952	NUM
ftr-434	175	5	)	)	PUNCT
ftr-434	175	6	)	)	PUNCT
ftr-434	175	7	.	.	PUNCT
ftr-434	176	1	9	9	NUM
ftr-434	176	2	.	.	NOUN
ftr-434	176	3	35	35	NUM
ftr-434	176	4	u.s.c	u.s.c	NOUN
ftr-434	176	5	.	.	PUNCT
ftr-434	177	1	§	§	PROPN
ftr-434	177	2	101	101	NUM
ftr-434	177	3	(	(	PUNCT
ftr-434	177	4	the	the	DET
ftr-434	177	5	subject	subject	ADJ
ftr-434	177	6	matter	matter	NOUN
ftr-434	177	7	must	must	AUX
ftr-434	177	8	be	be	AUX
ftr-434	177	9	“	"	PUNCT
ftr-434	177	10	useful	useful	ADJ
ftr-434	177	11	”	"	PUNCT
ftr-434	177	12	)	)	PUNCT
ftr-434	177	13	.	.	PUNCT
ftr-434	178	1	10	10	NUM
ftr-434	178	2	.	.	PUNCT
ftr-434	179	1	i	i	PRON
ftr-434	179	2	d.	d.	PROPN
ftr-434	179	3	§	§	PROPN
ftr-434	179	4	102	102	NUM
ftr-434	179	5	(	(	PUNCT
ftr-434	179	6	“	"	PUNCT
ftr-434	179	7	a	a	DET
ftr-434	179	8	person	person	NOUN
ftr-434	179	9	shall	shall	AUX
ftr-434	179	10	be	be	AUX
ftr-434	179	11	entitled	entitle	VERB
ftr-434	179	12	to	to	ADP
ftr-434	179	13	a	a	DET
ftr-434	179	14	patent	patent	NOUN
ftr-434	179	15	unless	unless	SCONJ
ftr-434	179	16	–	–	PUNCT
ftr-434	179	17	(	(	PUNCT
ftr-434	179	18	a	a	X
ftr-434	179	19	)	)	PUNCT
ftr-434	179	20	the	the	DET
ftr-434	179	21	invention	invention	NOUN
ftr-434	179	22	was	be	AUX
ftr-434	179	23	known	know	VERB
ftr-434	179	24	or	or	CCONJ
ftr-434	179	25	used	use	VERB
ftr-434	179	26	by	by	ADP
ftr-434	179	27	others	other	NOUN
ftr-434	179	28	in	in	ADP
ftr-434	179	29	this	this	DET
ftr-434	179	30	country	country	NOUN
ftr-434	179	31	,	,	PUNCT
ftr-434	179	32	or	or	CCONJ
ftr-434	179	33	patented	patent	VERB
ftr-434	179	34	or	or	CCONJ
ftr-434	179	35	described	describe	VERB
ftr-434	179	36	in	in	ADP
ftr-434	179	37	a	a	DET
ftr-434	179	38	printed	print	VERB
ftr-434	179	39	publication	publication	NOUN
ftr-434	179	40	in	in	ADP
ftr-434	179	41	this	this	PRON
ftr-434	179	42	or	or	CCONJ
ftr-434	179	43	a	a	DET
ftr-434	179	44	foreign	foreign	ADJ
ftr-434	179	45	country	country	NOUN
ftr-434	179	46	,	,	PUNCT
ftr-434	179	47	before	before	ADP
ftr-434	179	48	the	the	DET
ftr-434	179	49	invention	invention	NOUN
ftr-434	179	50	thereof	thereof	ADV
ftr-434	179	51	by	by	ADP
ftr-434	179	52	the	the	DET
ftr-434	179	53	applicant	applicant	NOUN
ftr-434	179	54	for	for	ADP
ftr-434	179	55	patent	patent	NOUN
ftr-434	179	56	.	.	PUNCT
ftr-434	179	57	.	.	PUNCT
ftr-434	179	58	.	.	PUNCT
ftr-434	179	59	.	.	PUNCT
ftr-434	179	60	”	"	PUNCT
ftr-434	179	61	)	)	PUNCT
ftr-434	179	62	.	.	PUNCT
ftr-434	180	1	11	11	NUM
ftr-434	180	2	.	.	PUNCT
ftr-434	181	1	i	i	PRON
ftr-434	181	2	d.	d.	PROPN
ftr-434	181	3	§	§	PROPN
ftr-434	181	4	103	103	NUM
ftr-434	181	5	(	(	PUNCT
ftr-434	181	6	whether	whether	SCONJ
ftr-434	181	7	the	the	DET
ftr-434	181	8	invention	invention	NOUN
ftr-434	181	9	is	be	AUX
ftr-434	181	10	“	"	PUNCT
ftr-434	181	11	obvious	obvious	ADJ
ftr-434	181	12	”	"	PUNCT
ftr-434	181	13	is	be	AUX
ftr-434	181	14	judged	judge	VERB
ftr-434	181	15	from	from	ADP
ftr-434	181	16	the	the	DET
ftr-434	181	17	perspective	perspective	NOUN
ftr-434	181	18	of	of	ADP
ftr-434	181	19	a	a	DET
ftr-434	181	20	“	"	PUNCT
ftr-434	181	21	person	person	NOUN
ftr-434	181	22	having	have	VERB
ftr-434	181	23	ordinary	ordinary	ADJ
ftr-434	181	24	skill	skill	NOUN
ftr-434	181	25	in	in	ADP
ftr-434	181	26	the	the	DET
ftr-434	181	27	art	art	NOUN
ftr-434	181	28	to	to	PART
ftr-434	181	29	which	which	PRON
ftr-434	181	30	said	say	VERB
ftr-434	181	31	subject	subject	ADJ
ftr-434	181	32	matter	matter	NOUN
ftr-434	181	33	pertains	pertain	VERB
ftr-434	181	34	.	.	PUNCT
ftr-434	181	35	”	"	PUNCT
ftr-434	181	36	)	)	PUNCT
ftr-434	181	37	.	.	PUNCT
ftr-434	182	1	12	12	NUM
ftr-434	182	2	.	.	PUNCT
ftr-434	182	3	see	see	VERB
ftr-434	182	4	brenner	brenner	PROPN
ftr-434	182	5	v.	v.	PROPN
ftr-434	182	6	manson	manson	PROPN
ftr-434	182	7	,	,	PUNCT
ftr-434	182	8	383	383	NUM
ftr-434	182	9	u.s	u.s	PROPN
ftr-434	182	10	.	.	PROPN
ftr-434	182	11	519	519	NUM
ftr-434	182	12	,	,	PUNCT
ftr-434	182	13	534	534	NUM
ftr-434	182	14	(	(	PUNCT
ftr-434	182	15	1966	1966	NUM
ftr-434	182	16	)	)	PUNCT
ftr-434	182	17	(	(	PUNCT
ftr-434	182	18	“	"	PUNCT
ftr-434	182	19	the	the	DET
ftr-434	182	20	basic	basic	ADJ
ftr-434	182	21	quid	quid	ADJ
ftr-434	182	22	pro	pro	X
ftr-434	182	23	quo	quo	NOUN
ftr-434	182	24	contemplated	contemplate	VERB
ftr-434	182	25	by	by	ADP
ftr-434	182	26	the	the	DET
ftr-434	182	27	constitution	constitution	NOUN
ftr-434	182	28	and	and	CCONJ
ftr-434	182	29	the	the	DET
ftr-434	182	30	congress	congress	PROPN
ftr-434	182	31	for	for	ADP
ftr-434	182	32	granting	grant	VERB
ftr-434	182	33	a	a	DET
ftr-434	182	34	patent	patent	NOUN
ftr-434	182	35	monopoly	monopoly	NOUN
ftr-434	182	36	is	be	AUX
ftr-434	182	37	the	the	DET
ftr-434	182	38	benefit	benefit	NOUN
ftr-434	182	39	derived	derive	VERB
ftr-434	182	40	by	by	ADP
ftr-434	182	41	the	the	DET
ftr-434	182	42	public	public	NOUN
ftr-434	182	43	from	from	ADP
ftr-434	182	44	an	an	DET
ftr-434	182	45	invention	invention	NOUN
ftr-434	182	46	with	with	ADP
ftr-434	182	47	substantial	substantial	ADJ
ftr-434	182	48	utility	utility	NOUN
ftr-434	182	49	.	.	PUNCT
ftr-434	182	50	”	"	PUNCT
ftr-434	182	51	)	)	PUNCT
ftr-434	182	52	.	.	PUNCT
ftr-434	183	1	13	13	NUM
ftr-434	183	2	.	.	NOUN
ftr-434	183	3	35	35	NUM
ftr-434	183	4	u.s.c	u.s.c	NOUN
ftr-434	183	5	.	.	PUNCT
ftr-434	184	1	§	§	PROPN
ftr-434	184	2	171	171	NUM
ftr-434	184	3	.	.	PUNCT
ftr-434	184	4	14	14	NUM
ftr-434	184	5	.	.	PUNCT
ftr-434	185	1	i	i	PRON
ftr-434	185	2	d.	d.	PROPN
ftr-434	185	3	§	§	PROPN
ftr-434	185	4	161	161	NUM
ftr-434	185	5	.	.	PUNCT
ftr-434	186	1	554	554	NUM
ftr-434	186	2	florida	florida	PROPN
ftr-434	186	3	tax	tax	NOUN
ftr-434	186	4	review	review	NOUN
ftr-434	186	5	[	[	X
ftr-434	186	6	vol.5:8	vol.5:8	VERB
ftr-434	186	7	the	the	DET
ftr-434	186	8	term	term	NOUN
ftr-434	186	9	of	of	ADP
ftr-434	186	10	a	a	DET
ftr-434	186	11	u.s	u.s	PROPN
ftr-434	186	12	.	.	PROPN
ftr-434	186	13	utility	utility	NOUN
ftr-434	186	14	patent	patent	NOUN
ftr-434	186	15	begins	begin	VERB
ftr-434	186	16	on	on	ADP
ftr-434	186	17	the	the	DET
ftr-434	186	18	date	date	NOUN
ftr-434	186	19	the	the	DET
ftr-434	186	20	patent	patent	NOUN
ftr-434	186	21	is	be	AUX
ftr-434	186	22	issued	issue	VERB
ftr-434	186	23	and	and	CCONJ
ftr-434	186	24	ends	end	VERB
ftr-434	186	25	20	20	NUM
ftr-434	186	26	years	year	NOUN
ftr-434	186	27	from	from	ADP
ftr-434	186	28	the	the	DET
ftr-434	186	29	date	date	NOUN
ftr-434	186	30	the	the	DET
ftr-434	186	31	patent	patent	NOUN
ftr-434	186	32	application	application	NOUN
ftr-434	186	33	is	be	AUX
ftr-434	186	34	filed	file	VERB
ftr-434	186	35	.	.	PUNCT
ftr-434	187	1	a	a	DET
ftr-434	187	2	design	design	NOUN
ftr-434	187	3	patent15	patent15	NOUN
ftr-434	187	4	has	have	VERB
ftr-434	187	5	a	a	DET
ftr-434	187	6	term	term	NOUN
ftr-434	187	7	of	of	ADP
ftr-434	187	8	14	14	NUM
ftr-434	187	9	years	year	NOUN
ftr-434	187	10	from	from	ADP
ftr-434	187	11	the	the	DET
ftr-434	187	12	date	date	NOUN
ftr-434	187	13	of	of	ADP
ftr-434	187	14	grant	grant	NOUN
ftr-434	187	15	.	.	PUNCT
ftr-434	188	1	a	a	DET
ftr-434	188	2	patent	patent	NOUN
ftr-434	188	3	allows	allow	VERB
ftr-434	188	4	the	the	DET
ftr-434	188	5	owner	owner	NOUN
ftr-434	188	6	to16	to16	PROPN
ftr-434	188	7	prevent	prevent	VERB
ftr-434	188	8	others	other	NOUN
ftr-434	188	9	from	from	ADP
ftr-434	188	10	using	use	VERB
ftr-434	188	11	,	,	PUNCT
ftr-434	188	12	making	make	VERB
ftr-434	188	13	,	,	PUNCT
ftr-434	188	14	offering	offer	VERB
ftr-434	188	15	to	to	PART
ftr-434	188	16	sell	sell	VERB
ftr-434	188	17	or	or	CCONJ
ftr-434	188	18	selling	sell	VERB
ftr-434	188	19	the	the	DET
ftr-434	188	20	invention	invention	NOUN
ftr-434	188	21	during	during	ADP
ftr-434	188	22	the	the	DET
ftr-434	188	23	patent	patent	NOUN
ftr-434	188	24	term	term	NOUN
ftr-434	188	25	,	,	PUNCT
ftr-434	188	26	either	either	CCONJ
ftr-434	188	27	through	through	ADP
ftr-434	188	28	an	an	DET
ftr-434	188	29	action	action	NOUN
ftr-434	188	30	for	for	ADP
ftr-434	188	31	injunctive	injunctive	ADJ
ftr-434	188	32	relief	relief	NOUN
ftr-434	188	33	or	or	CCONJ
ftr-434	188	34	money	money	NOUN
ftr-434	188	35	damages	damage	NOUN
ftr-434	188	36	.	.	PUNCT
ftr-434	189	1	the	the	DET
ftr-434	189	2	patent	patent	NOUN
ftr-434	189	3	holder	holder	NOUN
ftr-434	189	4	can	can	AUX
ftr-434	189	5	even	even	ADV
ftr-434	189	6	prevent	prevent	VERB
ftr-434	189	7	someone	someone	PRON
ftr-434	189	8	who	who	PRON
ftr-434	189	9	later17	later17	VERB
ftr-434	189	10	independently	independently	ADV
ftr-434	189	11	discovers	discover	VERB
ftr-434	189	12	the	the	DET
ftr-434	189	13	invention	invention	NOUN
ftr-434	189	14	from	from	ADP
ftr-434	189	15	making	make	VERB
ftr-434	189	16	,	,	PUNCT
ftr-434	189	17	using	use	VERB
ftr-434	189	18	,	,	PUNCT
ftr-434	189	19	offering	offer	VERB
ftr-434	189	20	to	to	PART
ftr-434	189	21	sell	sell	VERB
ftr-434	189	22	,	,	PUNCT
ftr-434	189	23	or	or	CCONJ
ftr-434	189	24	selling	sell	VERB
ftr-434	189	25	the	the	DET
ftr-434	189	26	invention	invention	NOUN
ftr-434	189	27	during	during	ADP
ftr-434	189	28	the	the	DET
ftr-434	189	29	term	term	NOUN
ftr-434	189	30	of	of	ADP
ftr-434	189	31	the	the	DET
ftr-434	189	32	patent	patent	NOUN
ftr-434	189	33	.	.	PUNCT
ftr-434	190	1	when	when	SCONJ
ftr-434	190	2	a	a	DET
ftr-434	190	3	patent	patent	NOUN
ftr-434	190	4	is	be	AUX
ftr-434	190	5	issued	issue	VERB
ftr-434	190	6	,	,	PUNCT
ftr-434	190	7	the	the	DET
ftr-434	190	8	patent	patent	NOUN
ftr-434	190	9	application	application	NOUN
ftr-434	190	10	is	be	AUX
ftr-434	190	11	made	make	VERB
ftr-434	190	12	public	public	ADJ
ftr-434	190	13	.	.	PUNCT
ftr-434	191	1	in	in	ADP
ftr-434	191	2	addition	addition	NOUN
ftr-434	191	3	,	,	PUNCT
ftr-434	191	4	a	a	DET
ftr-434	191	5	patent	patent	NOUN
ftr-434	191	6	application	application	NOUN
ftr-434	191	7	will	will	AUX
ftr-434	191	8	be	be	AUX
ftr-434	191	9	made	make	VERB
ftr-434	191	10	public	public	ADJ
ftr-434	191	11	18	18	NUM
ftr-434	191	12	months	month	NOUN
ftr-434	191	13	after	after	SCONJ
ftr-434	191	14	it	it	PRON
ftr-434	191	15	is	be	AUX
ftr-434	191	16	filed	file	VERB
ftr-434	191	17	if	if	SCONJ
ftr-434	191	18	the	the	DET
ftr-434	191	19	patent	patent	NOUN
ftr-434	191	20	has	have	AUX
ftr-434	191	21	not	not	PART
ftr-434	191	22	been	be	AUX
ftr-434	191	23	issued	issue	VERB
ftr-434	191	24	by	by	ADP
ftr-434	191	25	that	that	DET
ftr-434	191	26	time	time	NOUN
ftr-434	191	27	.	.	PUNCT
ftr-434	192	1	a	a	DET
ftr-434	192	2	patent	patent	NOUN
ftr-434	192	3	provides	provide	VERB
ftr-434	192	4	the	the	DET
ftr-434	192	5	inventor18	inventor18	NOUN
ftr-434	192	6	(	(	PUNCT
ftr-434	192	7	and/or	and/or	CCONJ
ftr-434	192	8	his	his	PRON
ftr-434	192	9	or	or	CCONJ
ftr-434	192	10	her	her	PRON
ftr-434	192	11	licensee	licensee	NOUN
ftr-434	192	12	or	or	CCONJ
ftr-434	192	13	assignee	assignee	NOUN
ftr-434	192	14	)	)	PUNCT
ftr-434	192	15	with	with	ADP
ftr-434	192	16	a	a	DET
ftr-434	192	17	limited	limited	ADJ
ftr-434	192	18	monopoly	monopoly	NOUN
ftr-434	192	19	during	during	ADP
ftr-434	192	20	the	the	DET
ftr-434	192	21	term	term	NOUN
ftr-434	192	22	of	of	ADP
ftr-434	192	23	the	the	DET
ftr-434	192	24	patent	patent	NOUN
ftr-434	192	25	.	.	PUNCT
ftr-434	193	1	when	when	SCONJ
ftr-434	193	2	the	the	DET
ftr-434	193	3	patent	patent	NOUN
ftr-434	193	4	expires	expire	VERB
ftr-434	193	5	,	,	PUNCT
ftr-434	193	6	the	the	DET
ftr-434	193	7	invention	invention	NOUN
ftr-434	193	8	may	may	AUX
ftr-434	193	9	be	be	AUX
ftr-434	193	10	produced	produce	VERB
ftr-434	193	11	and	and	CCONJ
ftr-434	193	12	used	use	VERB
ftr-434	193	13	by	by	ADP
ftr-434	193	14	anyone	anyone	PRON
ftr-434	193	15	because	because	SCONJ
ftr-434	193	16	it	it	PRON
ftr-434	193	17	has	have	AUX
ftr-434	193	18	been	be	AUX
ftr-434	193	19	publicly	publicly	ADV
ftr-434	193	20	disclosed	disclose	VERB
ftr-434	193	21	and	and	CCONJ
ftr-434	193	22	the	the	DET
ftr-434	193	23	term	term	NOUN
ftr-434	193	24	of	of	ADP
ftr-434	193	25	patent	patent	NOUN
ftr-434	193	26	protection	protection	NOUN
ftr-434	193	27	has	have	AUX
ftr-434	193	28	ended	end	VERB
ftr-434	193	29	.	.	PUNCT
ftr-434	194	1	patents	patent	NOUN
ftr-434	194	2	have	have	VERB
ftr-434	194	3	the	the	DET
ftr-434	194	4	attributes	attribute	NOUN
ftr-434	194	5	of	of	ADP
ftr-434	194	6	personal	personal	ADJ
ftr-434	194	7	property	property	NOUN
ftr-434	194	8	and	and	CCONJ
ftr-434	194	9	may	may	AUX
ftr-434	194	10	be	be	AUX
ftr-434	194	11	assigned19	assigned19	NOUN
ftr-434	194	12	by	by	ADP
ftr-434	194	13	a	a	DET
ftr-434	194	14	written	write	VERB
ftr-434	194	15	instrument	instrument	NOUN
ftr-434	194	16	.	.	PUNCT
ftr-434	195	1	pending	pende	VERB
ftr-434	195	2	applications	application	NOUN
ftr-434	195	3	may	may	AUX
ftr-434	195	4	also	also	ADV
ftr-434	195	5	be	be	AUX
ftr-434	195	6	transferred	transfer	VERB
ftr-434	195	7	by20	by20	PROPN
ftr-434	195	8	assignment	assignment	NOUN
ftr-434	195	9	.	.	PUNCT
ftr-434	196	1	the	the	DET
ftr-434	196	2	assignment	assignment	NOUN
ftr-434	196	3	,	,	PUNCT
ftr-434	196	4	grant	grant	NOUN
ftr-434	196	5	,	,	PUNCT
ftr-434	196	6	or	or	CCONJ
ftr-434	196	7	conveyance	conveyance	NOUN
ftr-434	196	8	should	should	AUX
ftr-434	196	9	be	be	AUX
ftr-434	196	10	recorded	record	VERB
ftr-434	196	11	with	with	ADP
ftr-434	196	12	the	the	DET
ftr-434	196	13	u.s	u.s	PROPN
ftr-434	196	14	.	.	PROPN
ftr-434	196	15	patent	patent	NOUN
ftr-434	196	16	and	and	CCONJ
ftr-434	196	17	trademark	trademark	NOUN
ftr-434	196	18	office	office	NOUN
ftr-434	196	19	(	(	PUNCT
ftr-434	196	20	“	"	PUNCT
ftr-434	196	21	pto	pto	PROPN
ftr-434	196	22	”	"	PUNCT
ftr-434	196	23	)	)	PUNCT
ftr-434	196	24	within	within	ADP
ftr-434	196	25	three	three	NUM
ftr-434	196	26	months	month	NOUN
ftr-434	196	27	of	of	ADP
ftr-434	196	28	execution	execution	NOUN
ftr-434	196	29	;	;	PUNCT
ftr-434	196	30	otherwise	otherwise	ADV
ftr-434	196	31	,	,	PUNCT
ftr-434	196	32	a	a	DET
ftr-434	196	33	subsequent	subsequent	ADJ
ftr-434	196	34	purchaser	purchaser	NOUN
ftr-434	196	35	of	of	ADP
ftr-434	196	36	the	the	DET
ftr-434	196	37	patent	patent	NOUN
ftr-434	196	38	(	(	PUNCT
ftr-434	196	39	for	for	ADP
ftr-434	196	40	valuable	valuable	ADJ
ftr-434	196	41	consideration	consideration	NOUN
ftr-434	196	42	)	)	PUNCT
ftr-434	196	43	without	without	ADP
ftr-434	196	44	notice	notice	NOUN
ftr-434	196	45	of	of	ADP
ftr-434	196	46	the	the	DET
ftr-434	196	47	prior	prior	ADJ
ftr-434	196	48	assignment	assignment	NOUN
ftr-434	196	49	can	can	AUX
ftr-434	196	50	become	become	VERB
ftr-434	196	51	the	the	DET
ftr-434	196	52	owner	owner	NOUN
ftr-434	196	53	of	of	ADP
ftr-434	196	54	the	the	DET
ftr-434	196	55	patent.21	patent.21	NOUN
ftr-434	196	56	the	the	DET
ftr-434	196	57	patent	patent	NOUN
ftr-434	196	58	holder	holder	NOUN
ftr-434	196	59	(	(	PUNCT
ftr-434	196	60	or	or	CCONJ
ftr-434	196	61	applicant	applicant	NOUN
ftr-434	196	62	)	)	PUNCT
ftr-434	196	63	may	may	AUX
ftr-434	196	64	also	also	ADV
ftr-434	196	65	transfer	transfer	VERB
ftr-434	196	66	rights	right	NOUN
ftr-434	196	67	by	by	ADP
ftr-434	196	68	a	a	DET
ftr-434	196	69	license	license	NOUN
ftr-434	196	70	.	.	PUNCT
ftr-434	197	1	for	for	ADP
ftr-434	197	2	example	example	NOUN
ftr-434	197	3	,	,	PUNCT
ftr-434	197	4	the	the	DET
ftr-434	197	5	patent	patent	NOUN
ftr-434	197	6	owner	owner	NOUN
ftr-434	197	7	may	may	AUX
ftr-434	197	8	license	license	VERB
ftr-434	197	9	another	another	DET
ftr-434	197	10	firm	firm	NOUN
ftr-434	197	11	to	to	PART
ftr-434	197	12	make	make	VERB
ftr-434	197	13	,	,	PUNCT
ftr-434	197	14	use	use	NOUN
ftr-434	197	15	,	,	PUNCT
ftr-434	197	16	and	and	CCONJ
ftr-434	197	17	sell	sell	VERB
ftr-434	197	18	products	product	NOUN
ftr-434	197	19	based	base	VERB
ftr-434	197	20	on	on	ADP
ftr-434	197	21	the	the	DET
ftr-434	197	22	patent	patent	NOUN
ftr-434	197	23	in	in	ADP
ftr-434	197	24	a	a	DET
ftr-434	197	25	specified	specify	VERB
ftr-434	197	26	geographic	geographic	ADJ
ftr-434	197	27	area	area	NOUN
ftr-434	197	28	for	for	ADP
ftr-434	197	29	a	a	DET
ftr-434	197	30	particular	particular	ADJ
ftr-434	197	31	period	period	NOUN
ftr-434	197	32	of	of	ADP
ftr-434	197	33	time	time	NOUN
ftr-434	197	34	.	.	PUNCT
ftr-434	198	1	b.	b.	PROPN
ftr-434	198	2	trade	trade	NOUN
ftr-434	198	3	secrets	secret	NOUN
ftr-434	198	4	in	in	ADP
ftr-434	198	5	contrast	contrast	NOUN
ftr-434	198	6	to	to	ADP
ftr-434	198	7	the	the	DET
ftr-434	198	8	patent	patent	NOUN
ftr-434	198	9	and	and	CCONJ
ftr-434	198	10	copyright	copyright	NOUN
ftr-434	198	11	protections	protection	NOUN
ftr-434	198	12	available	available	ADJ
ftr-434	198	13	under	under	ADP
ftr-434	198	14	federal	federal	ADJ
ftr-434	198	15	law	law	NOUN
ftr-434	198	16	,	,	PUNCT
ftr-434	198	17	trade	trade	NOUN
ftr-434	198	18	secrets	secret	NOUN
ftr-434	198	19	are	be	AUX
ftr-434	198	20	protected	protect	VERB
ftr-434	198	21	under	under	ADP
ftr-434	198	22	state	state	NOUN
ftr-434	198	23	law	law	NOUN
ftr-434	198	24	.	.	PUNCT
ftr-434	199	1	as	as	ADP
ftr-434	199	2	of	of	ADP
ftr-434	199	3	july	july	PROPN
ftr-434	199	4	1	1	NUM
ftr-434	199	5	,	,	PUNCT
ftr-434	199	6	2000	2000	NUM
ftr-434	199	7	,	,	PUNCT
ftr-434	199	8	15	15	NUM
ftr-434	199	9	.	.	PUNCT
ftr-434	200	1	i	i	PRON
ftr-434	200	2	d.	d.	PROPN
ftr-434	200	3	§	§	PROPN
ftr-434	200	4	154(a)(2	154(a)(2	PROPN
ftr-434	200	5	)	)	PUNCT
ftr-434	200	6	.	.	PUNCT
ftr-434	201	1	the	the	DET
ftr-434	201	2	term	term	NOUN
ftr-434	201	3	can	can	AUX
ftr-434	201	4	be	be	AUX
ftr-434	201	5	extended	extend	VERB
ftr-434	201	6	if	if	SCONJ
ftr-434	201	7	the	the	DET
ftr-434	201	8	patent	patent	NOUN
ftr-434	201	9	and	and	CCONJ
ftr-434	201	10	trademark	trademark	NOUN
ftr-434	201	11	office	office	NOUN
ftr-434	201	12	delays	delay	NOUN
ftr-434	201	13	in	in	ADP
ftr-434	201	14	the	the	DET
ftr-434	201	15	prosecution	prosecution	NOUN
ftr-434	201	16	of	of	ADP
ftr-434	201	17	the	the	DET
ftr-434	201	18	patent	patent	NOUN
ftr-434	201	19	.	.	PUNCT
ftr-434	202	1	i	i	PRON
ftr-434	202	2	d.	d.	PROPN
ftr-434	202	3	§	§	PROPN
ftr-434	202	4	154(b	154(b	PROPN
ftr-434	202	5	)	)	PUNCT
ftr-434	202	6	.	.	PUNCT
ftr-434	203	1	16	16	NUM
ftr-434	203	2	.	.	PUNCT
ftr-434	204	1	i	i	PRON
ftr-434	204	2	d.	d.	PROPN
ftr-434	204	3	§	§	PROPN
ftr-434	204	4	173	173	NUM
ftr-434	204	5	(	(	PUNCT
ftr-434	204	6	a	a	DET
ftr-434	204	7	design	design	NOUN
ftr-434	204	8	patent	patent	NOUN
ftr-434	204	9	can	can	AUX
ftr-434	204	10	not	not	PART
ftr-434	204	11	be	be	AUX
ftr-434	204	12	renewed	renew	VERB
ftr-434	204	13	or	or	CCONJ
ftr-434	204	14	extended	extend	VERB
ftr-434	204	15	)	)	PUNCT
ftr-434	204	16	.	.	PUNCT
ftr-434	205	1	17	17	NUM
ftr-434	205	2	.	.	PUNCT
ftr-434	206	1	i	i	PRON
ftr-434	206	2	d.	d.	PROPN
ftr-434	206	3	§	§	PROPN
ftr-434	206	4	271	271	NUM
ftr-434	206	5	(	(	PUNCT
ftr-434	206	6	a	a	DET
ftr-434	206	7	patent	patent	NOUN
ftr-434	206	8	also	also	ADV
ftr-434	206	9	allows	allow	VERB
ftr-434	206	10	the	the	DET
ftr-434	206	11	patentee	patentee	NOUN
ftr-434	206	12	to	to	PART
ftr-434	206	13	prevent	prevent	VERB
ftr-434	206	14	the	the	DET
ftr-434	206	15	importation	importation	NOUN
ftr-434	206	16	of	of	ADP
ftr-434	206	17	infringing	infringe	VERB
ftr-434	206	18	goods	good	NOUN
ftr-434	206	19	)	)	PUNCT
ftr-434	206	20	;	;	PUNCT
ftr-434	206	21	§	§	PROPN
ftr-434	206	22	§	§	PROPN
ftr-434	206	23	281	281	NUM
ftr-434	206	24	,	,	PUNCT
ftr-434	206	25	283	283	NUM
ftr-434	206	26	,	,	PUNCT
ftr-434	206	27	284	284	NUM
ftr-434	206	28	(	(	PUNCT
ftr-434	206	29	treble	treble	ADJ
ftr-434	206	30	damages	damage	NOUN
ftr-434	206	31	may	may	AUX
ftr-434	206	32	be	be	AUX
ftr-434	206	33	awarded	award	VERB
ftr-434	206	34	)	)	PUNCT
ftr-434	206	35	and	and	CCONJ
ftr-434	206	36	285	285	NUM
ftr-434	206	37	(	(	PUNCT
ftr-434	206	38	attorneys	attorney	NOUN
ftr-434	206	39	fees	fee	NOUN
ftr-434	206	40	may	may	AUX
ftr-434	206	41	be	be	AUX
ftr-434	206	42	awarded	award	VERB
ftr-434	206	43	in	in	ADP
ftr-434	206	44	“	"	PUNCT
ftr-434	206	45	exceptional	exceptional	ADJ
ftr-434	206	46	cases	case	NOUN
ftr-434	206	47	”	"	PUNCT
ftr-434	206	48	)	)	PUNCT
ftr-434	206	49	.	.	PUNCT
ftr-434	207	1	18	18	NUM
ftr-434	207	2	.	.	PUNCT
ftr-434	208	1	i	i	PRON
ftr-434	208	2	d.	d.	PROPN
ftr-434	208	3	§	§	PROPN
ftr-434	208	4	122(b)(1	122(b)(1	PROPN
ftr-434	208	5	)	)	PUNCT
ftr-434	208	6	(	(	PUNCT
ftr-434	208	7	unless	unless	SCONJ
ftr-434	208	8	the	the	DET
ftr-434	208	9	inventor	inventor	NOUN
ftr-434	208	10	represents	represent	VERB
ftr-434	208	11	that	that	SCONJ
ftr-434	208	12	he	he	PRON
ftr-434	208	13	or	or	CCONJ
ftr-434	208	14	she	she	PRON
ftr-434	208	15	will	will	AUX
ftr-434	208	16	not	not	PART
ftr-434	208	17	seek	seek	VERB
ftr-434	208	18	patent	patent	NOUN
ftr-434	208	19	protection	protection	NOUN
ftr-434	208	20	outside	outside	ADP
ftr-434	208	21	the	the	DET
ftr-434	208	22	u.s	u.s	PROPN
ftr-434	208	23	.	.	PROPN
ftr-434	208	24	)	)	PUNCT
ftr-434	208	25	.	.	PUNCT
ftr-434	209	1	19	19	NUM
ftr-434	209	2	.	.	PUNCT
ftr-434	210	1	i	i	PRON
ftr-434	210	2	d.	d.	PROPN
ftr-434	210	3	§	§	PROPN
ftr-434	210	4	261	261	NUM
ftr-434	210	5	.	.	NOUN
ftr-434	210	6	20	20	NUM
ftr-434	210	7	.	.	PUNCT
ftr-434	211	1	i	i	PRON
ftr-434	211	2	d.	d.	PROPN
ftr-434	211	3	if	if	SCONJ
ftr-434	211	4	the	the	DET
ftr-434	211	5	assignor	assignor	NOUN
ftr-434	211	6	’s	’s	PART
ftr-434	211	7	signature	signature	NOUN
ftr-434	211	8	is	be	AUX
ftr-434	211	9	notarized	notarize	VERB
ftr-434	211	10	,	,	PUNCT
ftr-434	211	11	it	it	PRON
ftr-434	211	12	will	will	AUX
ftr-434	211	13	be	be	AUX
ftr-434	211	14	“	"	PUNCT
ftr-434	211	15	prima	prima	VERB
ftr-434	211	16	facie	facie	NOUN
ftr-434	211	17	evidence	evidence	NOUN
ftr-434	211	18	of	of	ADP
ftr-434	211	19	the	the	DET
ftr-434	211	20	execution	execution	NOUN
ftr-434	211	21	of	of	ADP
ftr-434	211	22	[	[	X
ftr-434	211	23	the	the	PRON
ftr-434	211	24	]	]	X
ftr-434	211	25	assignment	assignment	NOUN
ftr-434	211	26	,	,	PUNCT
ftr-434	211	27	grant	grant	NOUN
ftr-434	211	28	or	or	CCONJ
ftr-434	211	29	conveyance	conveyance	NOUN
ftr-434	211	30	of	of	ADP
ftr-434	211	31	[	[	X
ftr-434	211	32	the	the	X
ftr-434	211	33	]	]	X
ftr-434	211	34	patent	patent	NOUN
ftr-434	211	35	or	or	CCONJ
ftr-434	211	36	application	application	NOUN
ftr-434	211	37	for	for	ADP
ftr-434	211	38	patent	patent	NOUN
ftr-434	211	39	.	.	PUNCT
ftr-434	211	40	”	"	PUNCT
ftr-434	212	1	i	i	PRON
ftr-434	212	2	d.	d.	PROPN
ftr-434	212	3	21	21	NUM
ftr-434	212	4	.	.	PUNCT
ftr-434	213	1	i	i	PRON
ftr-434	213	2	d.	d.	PROPN
ftr-434	213	3	2002	2002	NUM
ftr-434	213	4	]	]	PUNCT
ftr-434	214	1	it	it	PRON
ftr-434	214	2	does	do	AUX
ftr-434	214	3	not	not	PART
ftr-434	214	4	compute	compute	VERB
ftr-434	214	5	555	555	NUM
ftr-434	214	6	forty	forty	NUM
ftr-434	214	7	-	-	PUNCT
ftr-434	214	8	three	three	NUM
ftr-434	214	9	states	state	NOUN
ftr-434	214	10	and	and	CCONJ
ftr-434	214	11	the	the	DET
ftr-434	214	12	district	district	NOUN
ftr-434	214	13	of	of	ADP
ftr-434	214	14	columbia	columbia	PROPN
ftr-434	214	15	have	have	AUX
ftr-434	214	16	adopted	adopt	VERB
ftr-434	214	17	the	the	DET
ftr-434	214	18	uniform	uniform	ADJ
ftr-434	214	19	trade	trade	NOUN
ftr-434	214	20	secrets	secret	NOUN
ftr-434	214	21	act	act	VERB
ftr-434	214	22	(	(	PUNCT
ftr-434	214	23	“	"	PUNCT
ftr-434	214	24	utsa	utsa	NOUN
ftr-434	214	25	”	"	PUNCT
ftr-434	214	26	)	)	PUNCT
ftr-434	214	27	(	(	PUNCT
ftr-434	214	28	several	several	ADJ
ftr-434	214	29	of	of	ADP
ftr-434	214	30	those	those	DET
ftr-434	214	31	states	state	NOUN
ftr-434	214	32	have	have	AUX
ftr-434	214	33	adopted	adopt	VERB
ftr-434	214	34	the	the	DET
ftr-434	214	35	utsa	utsa	NOUN
ftr-434	214	36	with	with	ADP
ftr-434	214	37	modifications	modification	NOUN
ftr-434	214	38	)	)	PUNCT
ftr-434	214	39	.	.	PUNCT
ftr-434	215	1	the	the	DET
ftr-434	215	2	subject	subject	ADJ
ftr-434	215	3	matter	matter	NOUN
ftr-434	215	4	that	that	PRON
ftr-434	215	5	may	may	AUX
ftr-434	215	6	qualify	qualify	VERB
ftr-434	215	7	for	for	ADP
ftr-434	215	8	trade	trade	NOUN
ftr-434	215	9	secret	secret	ADJ
ftr-434	215	10	protection22	protection22	NOUN
ftr-434	215	11	is	be	AUX
ftr-434	215	12	extremely	extremely	ADV
ftr-434	215	13	broad	broad	ADJ
ftr-434	215	14	.	.	PUNCT
ftr-434	216	1	the	the	DET
ftr-434	216	2	utsa	utsa	PROPN
ftr-434	216	3	defines	define	VERB
ftr-434	216	4	a	a	DET
ftr-434	216	5	trade	trade	NOUN
ftr-434	216	6	secret	secret	NOUN
ftr-434	216	7	as	as	ADP
ftr-434	216	8	information	information	NOUN
ftr-434	216	9	that	that	SCONJ
ftr-434	216	10	:	:	PUNCT
ftr-434	216	11	(	(	PUNCT
ftr-434	216	12	i	i	NOUN
ftr-434	216	13	)	)	PUNCT
ftr-434	216	14	derives	derive	VERB
ftr-434	216	15	independent	independent	ADJ
ftr-434	216	16	economic	economic	ADJ
ftr-434	216	17	value	value	NOUN
ftr-434	216	18	,	,	PUNCT
ftr-434	216	19	actual	actual	ADJ
ftr-434	216	20	or	or	CCONJ
ftr-434	216	21	potential	potential	ADJ
ftr-434	216	22	;	;	PUNCT
ftr-434	216	23	(	(	PUNCT
ftr-434	216	24	ii	ii	NOUN
ftr-434	216	25	)	)	PUNCT
ftr-434	216	26	is	be	AUX
ftr-434	216	27	not	not	PART
ftr-434	216	28	generally	generally	ADV
ftr-434	216	29	known	know	VERB
ftr-434	216	30	and	and	CCONJ
ftr-434	216	31	is	be	AUX
ftr-434	216	32	not	not	PART
ftr-434	216	33	readily	readily	ADV
ftr-434	216	34	ascertainable	ascertainable	ADJ
ftr-434	216	35	by	by	ADP
ftr-434	216	36	proper	proper	ADJ
ftr-434	216	37	means	mean	NOUN
ftr-434	216	38	;	;	PUNCT
ftr-434	216	39	and	and	CCONJ
ftr-434	216	40	(	(	PUNCT
ftr-434	216	41	iii	iii	X
ftr-434	216	42	)	)	PUNCT
ftr-434	216	43	is	be	AUX
ftr-434	216	44	the23	the23	NOUN
ftr-434	216	45	subject	subject	NOUN
ftr-434	216	46	of	of	ADP
ftr-434	216	47	reasonable	reasonable	ADJ
ftr-434	216	48	efforts	effort	NOUN
ftr-434	216	49	to	to	PART
ftr-434	216	50	maintain	maintain	VERB
ftr-434	216	51	the	the	DET
ftr-434	216	52	secrecy	secrecy	NOUN
ftr-434	216	53	of	of	ADP
ftr-434	216	54	the	the	DET
ftr-434	216	55	information	information	NOUN
ftr-434	216	56	under	under	ADP
ftr-434	216	57	the	the	DET
ftr-434	216	58	circumstances	circumstance	NOUN
ftr-434	216	59	.	.	PUNCT
ftr-434	217	1	any	any	DET
ftr-434	217	2	information	information	NOUN
ftr-434	217	3	meeting	meet	VERB
ftr-434	217	4	these	these	DET
ftr-434	217	5	standards	standard	NOUN
ftr-434	217	6	is	be	AUX
ftr-434	217	7	eligible	eligible	ADJ
ftr-434	217	8	for24	for24	PROPN
ftr-434	217	9	trade	trade	NOUN
ftr-434	217	10	secret	secret	ADJ
ftr-434	217	11	protection	protection	NOUN
ftr-434	217	12	.	.	PUNCT
ftr-434	218	1	many	many	ADJ
ftr-434	218	2	valuable	valuable	ADJ
ftr-434	218	3	innovations	innovation	NOUN
ftr-434	218	4	can	can	AUX
ftr-434	218	5	be	be	AUX
ftr-434	218	6	profitably	profitably	ADV
ftr-434	218	7	exploited	exploit	VERB
ftr-434	218	8	and	and	CCONJ
ftr-434	218	9	protected	protect	VERB
ftr-434	218	10	as	as	ADP
ftr-434	218	11	trade	trade	NOUN
ftr-434	218	12	secrets	secret	NOUN
ftr-434	218	13	but	but	CCONJ
ftr-434	218	14	would	would	AUX
ftr-434	218	15	not	not	PART
ftr-434	218	16	be	be	AUX
ftr-434	218	17	eligible	eligible	ADJ
ftr-434	218	18	for	for	ADP
ftr-434	218	19	patent	patent	NOUN
ftr-434	218	20	protection	protection	NOUN
ftr-434	218	21	.	.	PUNCT
ftr-434	219	1	in	in	ADP
ftr-434	219	2	some	some	DET
ftr-434	219	3	situations	situation	NOUN
ftr-434	219	4	,	,	PUNCT
ftr-434	219	5	inventors	inventor	NOUN
ftr-434	219	6	may	may	AUX
ftr-434	219	7	prefer	prefer	VERB
ftr-434	219	8	trade	trade	NOUN
ftr-434	219	9	secret	secret	ADJ
ftr-434	219	10	protection	protection	NOUN
ftr-434	219	11	,	,	PUNCT
ftr-434	219	12	and	and	CCONJ
ftr-434	219	13	decide	decide	VERB
ftr-434	219	14	not	not	PART
ftr-434	219	15	to	to	PART
ftr-434	219	16	apply	apply	VERB
ftr-434	219	17	for	for	ADP
ftr-434	219	18	patent	patent	NOUN
ftr-434	219	19	protection	protection	NOUN
ftr-434	219	20	.	.	PUNCT
ftr-434	220	1	initially	initially	ADV
ftr-434	220	2	,	,	PUNCT
ftr-434	220	3	the	the	DET
ftr-434	220	4	primary	primary	ADJ
ftr-434	220	5	method	method	NOUN
ftr-434	220	6	for	for	ADP
ftr-434	220	7	protecting25	protecting25	NOUN
ftr-434	220	8	computer	computer	NOUN
ftr-434	220	9	software	software	NOUN
ftr-434	220	10	was	be	AUX
ftr-434	220	11	trade	trade	NOUN
ftr-434	220	12	secret	secret	ADJ
ftr-434	220	13	protection	protection	NOUN
ftr-434	220	14	,	,	PUNCT
ftr-434	220	15	and	and	CCONJ
ftr-434	220	16	presumably	presumably	ADV
ftr-434	220	17	trade	trade	NOUN
ftr-434	220	18	secret26	secret26	NOUN
ftr-434	220	19	protection	protection	NOUN
ftr-434	220	20	could	could	AUX
ftr-434	220	21	be	be	AUX
ftr-434	220	22	available	available	ADJ
ftr-434	220	23	today	today	NOUN
ftr-434	220	24	for	for	ADP
ftr-434	220	25	many	many	ADJ
ftr-434	220	26	software	software	NOUN
ftr-434	220	27	programs	program	NOUN
ftr-434	220	28	.	.	PUNCT
ftr-434	221	1	a	a	DET
ftr-434	221	2	key	key	ADJ
ftr-434	221	3	difference	difference	NOUN
ftr-434	221	4	between	between	ADP
ftr-434	221	5	trade	trade	NOUN
ftr-434	221	6	secret	secret	ADJ
ftr-434	221	7	protection	protection	NOUN
ftr-434	221	8	and	and	CCONJ
ftr-434	221	9	patent	patent	NOUN
ftr-434	221	10	or	or	CCONJ
ftr-434	221	11	copyright	copyright	NOUN
ftr-434	221	12	protection	protection	NOUN
ftr-434	221	13	is	be	AUX
ftr-434	221	14	the	the	DET
ftr-434	221	15	duration	duration	NOUN
ftr-434	221	16	of	of	ADP
ftr-434	221	17	protection	protection	NOUN
ftr-434	221	18	.	.	PUNCT
ftr-434	222	1	patent	patent	NOUN
ftr-434	222	2	and	and	CCONJ
ftr-434	222	3	copyright	copyright	NOUN
ftr-434	222	4	protection	protection	NOUN
ftr-434	222	5	last	last	ADJ
ftr-434	222	6	for	for	ADP
ftr-434	222	7	a	a	DET
ftr-434	222	8	fixed	fix	VERB
ftr-434	222	9	time	time	NOUN
ftr-434	222	10	period	period	NOUN
ftr-434	222	11	.	.	PUNCT
ftr-434	223	1	trade	trade	NOUN
ftr-434	223	2	secret	secret	ADJ
ftr-434	223	3	protection	protection	NOUN
ftr-434	223	4	can	can	AUX
ftr-434	223	5	last	last	VERB
ftr-434	223	6	forever27	forever27	NOUN
ftr-434	223	7	22	22	NUM
ftr-434	223	8	.	.	PUNCT
ftr-434	223	9	14	14	NUM
ftr-434	223	10	u.l.a	u.l.a	NOUN
ftr-434	223	11	.	.	PUNCT
ftr-434	223	12	,	,	PUNCT
ftr-434	223	13	2001	2001	NUM
ftr-434	223	14	supp	supp	PROPN
ftr-434	223	15	.	.	PUNCT
ftr-434	223	16	,	,	PUNCT
ftr-434	223	17	177	177	NUM
ftr-434	223	18	.	.	PUNCT
ftr-434	224	1	tennessee	tennessee	PROPN
ftr-434	224	2	adopted	adopt	VERB
ftr-434	224	3	the	the	DET
ftr-434	224	4	utsa	utsa	NOUN
ftr-434	224	5	effective	effective	ADJ
ftr-434	224	6	july	july	PROPN
ftr-434	224	7	1	1	NUM
ftr-434	224	8	,	,	PUNCT
ftr-434	224	9	2000	2000	NUM
ftr-434	224	10	.	.	PUNCT
ftr-434	225	1	the	the	DET
ftr-434	225	2	seven	seven	NUM
ftr-434	225	3	states	state	NOUN
ftr-434	225	4	which	which	PRON
ftr-434	225	5	have	have	AUX
ftr-434	225	6	not	not	PART
ftr-434	225	7	adopted	adopt	VERB
ftr-434	225	8	the	the	DET
ftr-434	225	9	utsa	utsa	NOUN
ftr-434	225	10	as	as	ADP
ftr-434	225	11	of	of	ADP
ftr-434	225	12	july	july	PROPN
ftr-434	225	13	1	1	NUM
ftr-434	225	14	,	,	PUNCT
ftr-434	225	15	2000	2000	NUM
ftr-434	225	16	are	be	AUX
ftr-434	225	17	massachusetts	massachusetts	PROPN
ftr-434	225	18	,	,	PUNCT
ftr-434	225	19	new	new	PROPN
ftr-434	225	20	jersey	jersey	PROPN
ftr-434	225	21	,	,	PUNCT
ftr-434	225	22	new	new	PROPN
ftr-434	225	23	york	york	PROPN
ftr-434	225	24	,	,	PUNCT
ftr-434	225	25	north	north	PROPN
ftr-434	225	26	carolina	carolina	PROPN
ftr-434	225	27	,	,	PUNCT
ftr-434	225	28	pennsylvania	pennsylvania	PROPN
ftr-434	225	29	,	,	PUNCT
ftr-434	225	30	texas	texas	PROPN
ftr-434	225	31	and	and	CCONJ
ftr-434	225	32	wyoming	wyoming	PROPN
ftr-434	225	33	.	.	PROPN
ftr-434	226	1	23	23	NUM
ftr-434	226	2	.	.	PUNCT
ftr-434	227	1	“	"	PUNCT
ftr-434	227	2	proper	proper	ADJ
ftr-434	227	3	means	mean	NOUN
ftr-434	227	4	”	"	PUNCT
ftr-434	227	5	for	for	ADP
ftr-434	227	6	acquiring	acquire	VERB
ftr-434	227	7	another	another	DET
ftr-434	227	8	’s	’s	NOUN
ftr-434	227	9	trade	trade	NOUN
ftr-434	227	10	secret	secret	NOUN
ftr-434	227	11	include	include	VERB
ftr-434	227	12	:	:	PUNCT
ftr-434	227	13	(	(	PUNCT
ftr-434	227	14	i	i	NOUN
ftr-434	227	15	)	)	PUNCT
ftr-434	227	16	discovering	discover	VERB
ftr-434	227	17	the	the	DET
ftr-434	227	18	information	information	NOUN
ftr-434	227	19	by	by	ADP
ftr-434	227	20	independent	independent	ADJ
ftr-434	227	21	research	research	NOUN
ftr-434	227	22	,	,	PUNCT
ftr-434	227	23	and	and	CCONJ
ftr-434	227	24	(	(	PUNCT
ftr-434	227	25	ii	ii	NOUN
ftr-434	227	26	)	)	PUNCT
ftr-434	227	27	reverse	reverse	ADJ
ftr-434	227	28	engineering	engineering	NOUN
ftr-434	227	29	.	.	PUNCT
ftr-434	228	1	see	see	VERB
ftr-434	228	2	e.	e.	PROPN
ftr-434	228	3	i.	i.	PROPN
ftr-434	228	4	dupont	dupont	PROPN
ftr-434	228	5	denemours	denemours	PROPN
ftr-434	228	6	&	&	CCONJ
ftr-434	228	7	co.	co.	PROPN
ftr-434	229	1	v.	v.	PROPN
ftr-434	229	2	christopher	christopher	PROPN
ftr-434	229	3	,	,	PUNCT
ftr-434	229	4	431	431	NUM
ftr-434	229	5	f.2d	f.2d	NOUN
ftr-434	229	6	1072	1072	NUM
ftr-434	229	7	(	(	PUNCT
ftr-434	229	8	5th	5th	ADJ
ftr-434	229	9	cir	cir	NOUN
ftr-434	229	10	.	.	PROPN
ftr-434	229	11	1970	1970	NUM
ftr-434	229	12	)	)	PUNCT
ftr-434	229	13	,	,	PUNCT
ftr-434	229	14	cert	cert	PROPN
ftr-434	229	15	.	.	PUNCT
ftr-434	229	16	denied	deny	VERB
ftr-434	229	17	400	400	NUM
ftr-434	229	18	u.s	u.s	PROPN
ftr-434	229	19	.	.	PROPN
ftr-434	229	20	1024	1024	NUM
ftr-434	229	21	(	(	PUNCT
ftr-434	229	22	1971	1971	NUM
ftr-434	229	23	)	)	PUNCT
ftr-434	229	24	.	.	PUNCT
ftr-434	230	1	24	24	NUM
ftr-434	230	2	.	.	PUNCT
ftr-434	231	1	the	the	DET
ftr-434	231	2	term	term	NOUN
ftr-434	231	3	“	"	PUNCT
ftr-434	231	4	trade	trade	NOUN
ftr-434	231	5	secret	secret	NOUN
ftr-434	231	6	”	"	PUNCT
ftr-434	231	7	is	be	AUX
ftr-434	231	8	defined	define	VERB
ftr-434	231	9	in	in	ADP
ftr-434	231	10	utsa	utsa	NOUN
ftr-434	231	11	§	§	PROPN
ftr-434	231	12	1(4	1(4	NUM
ftr-434	231	13	)	)	PUNCT
ftr-434	231	14	,	,	PUNCT
ftr-434	231	15	reprinted	reprint	VERB
ftr-434	231	16	in	in	ADP
ftr-434	231	17	14	14	NUM
ftr-434	231	18	u.l.a	u.l.a	NOUN
ftr-434	231	19	.	.	PUNCT
ftr-434	231	20	,	,	PUNCT
ftr-434	231	21	438	438	NUM
ftr-434	231	22	(	(	PUNCT
ftr-434	231	23	1990	1990	NUM
ftr-434	231	24	)	)	PUNCT
ftr-434	231	25	.	.	PUNCT
ftr-434	232	1	25	25	NUM
ftr-434	232	2	.	.	X
ftr-434	233	1	in	in	ADP
ftr-434	233	2	kewanee	kewanee	PROPN
ftr-434	233	3	oil	oil	PROPN
ftr-434	233	4	co.	co.	PROPN
ftr-434	233	5	v.	v.	PROPN
ftr-434	233	6	bicron	bicron	PROPN
ftr-434	233	7	corp	corp	PROPN
ftr-434	233	8	.	.	PROPN
ftr-434	233	9	,	,	PUNCT
ftr-434	233	10	416	416	NUM
ftr-434	233	11	u.s	u.s	PROPN
ftr-434	233	12	.	.	PROPN
ftr-434	233	13	470	470	NUM
ftr-434	233	14	(	(	PUNCT
ftr-434	233	15	1974	1974	NUM
ftr-434	233	16	)	)	PUNCT
ftr-434	233	17	,	,	PUNCT
ftr-434	233	18	the	the	DET
ftr-434	233	19	inventor	inventor	NOUN
ftr-434	233	20	chose	choose	VERB
ftr-434	233	21	trade	trade	NOUN
ftr-434	233	22	secret	secret	ADJ
ftr-434	233	23	protection	protection	NOUN
ftr-434	233	24	over	over	ADP
ftr-434	233	25	patent	patent	NOUN
ftr-434	233	26	protection	protection	NOUN
ftr-434	233	27	,	,	PUNCT
ftr-434	233	28	and	and	CCONJ
ftr-434	233	29	the	the	DET
ftr-434	233	30	u.s	u.s	PROPN
ftr-434	233	31	.	.	PROPN
ftr-434	233	32	supreme	supreme	PROPN
ftr-434	233	33	court	court	PROPN
ftr-434	233	34	concluded	conclude	VERB
ftr-434	233	35	that	that	SCONJ
ftr-434	233	36	state	state	NOUN
ftr-434	233	37	law	law	NOUN
ftr-434	233	38	trade	trade	NOUN
ftr-434	233	39	secret	secret	ADJ
ftr-434	233	40	protection	protection	NOUN
ftr-434	233	41	was	be	AUX
ftr-434	233	42	not	not	PART
ftr-434	233	43	preempted	preempt	VERB
ftr-434	233	44	by	by	ADP
ftr-434	233	45	federal	federal	ADJ
ftr-434	233	46	patent	patent	NOUN
ftr-434	233	47	law	law	NOUN
ftr-434	233	48	.	.	PUNCT
ftr-434	234	1	it	it	PRON
ftr-434	234	2	should	should	AUX
ftr-434	234	3	be	be	AUX
ftr-434	234	4	noted	note	VERB
ftr-434	234	5	that	that	SCONJ
ftr-434	234	6	the	the	DET
ftr-434	234	7	inventor	inventor	NOUN
ftr-434	234	8	who	who	PRON
ftr-434	234	9	has	have	VERB
ftr-434	234	10	a	a	DET
ftr-434	234	11	choice	choice	NOUN
ftr-434	234	12	between	between	ADP
ftr-434	234	13	patent	patent	NOUN
ftr-434	234	14	protection	protection	NOUN
ftr-434	234	15	and	and	CCONJ
ftr-434	234	16	trade	trade	NOUN
ftr-434	234	17	secret	secret	ADJ
ftr-434	234	18	protection	protection	NOUN
ftr-434	234	19	is	be	AUX
ftr-434	234	20	subject	subject	ADJ
ftr-434	234	21	to	to	ADP
ftr-434	234	22	two	two	NUM
ftr-434	234	23	important	important	ADJ
ftr-434	234	24	deadlines	deadline	NOUN
ftr-434	234	25	.	.	PUNCT
ftr-434	235	1	if	if	SCONJ
ftr-434	235	2	the	the	DET
ftr-434	235	3	inventor	inventor	NOUN
ftr-434	235	4	files	file	VERB
ftr-434	235	5	for	for	ADP
ftr-434	235	6	patent	patent	NOUN
ftr-434	235	7	protection	protection	NOUN
ftr-434	235	8	,	,	PUNCT
ftr-434	235	9	and	and	CCONJ
ftr-434	235	10	fails	fail	VERB
ftr-434	235	11	to	to	PART
ftr-434	235	12	withdraw	withdraw	VERB
ftr-434	235	13	the	the	DET
ftr-434	235	14	application	application	NOUN
ftr-434	235	15	before	before	ADP
ftr-434	235	16	the	the	DET
ftr-434	235	17	earlier	early	ADJ
ftr-434	235	18	of	of	ADP
ftr-434	235	19	:	:	PUNCT
ftr-434	235	20	(	(	PUNCT
ftr-434	235	21	i	i	NOUN
ftr-434	235	22	)	)	PUNCT
ftr-434	235	23	when	when	SCONJ
ftr-434	235	24	the	the	DET
ftr-434	235	25	patent	patent	NOUN
ftr-434	235	26	is	be	AUX
ftr-434	235	27	issued	issue	VERB
ftr-434	235	28	,	,	PUNCT
ftr-434	235	29	or	or	CCONJ
ftr-434	235	30	(	(	PUNCT
ftr-434	235	31	ii	ii	NOUN
ftr-434	235	32	)	)	PUNCT
ftr-434	235	33	18	18	NUM
ftr-434	235	34	months	month	NOUN
ftr-434	235	35	after	after	SCONJ
ftr-434	235	36	the	the	DET
ftr-434	235	37	application	application	NOUN
ftr-434	235	38	is	be	AUX
ftr-434	235	39	filed	file	VERB
ftr-434	235	40	(	(	PUNCT
ftr-434	235	41	unless	unless	SCONJ
ftr-434	235	42	the	the	DET
ftr-434	235	43	inventor	inventor	NOUN
ftr-434	235	44	seeks	seek	VERB
ftr-434	235	45	no	no	DET
ftr-434	235	46	foreign	foreign	ADJ
ftr-434	235	47	patent	patent	NOUN
ftr-434	235	48	protection	protection	NOUN
ftr-434	235	49	)	)	PUNCT
ftr-434	235	50	,	,	PUNCT
ftr-434	235	51	the	the	DET
ftr-434	235	52	invention	invention	NOUN
ftr-434	235	53	will	will	AUX
ftr-434	235	54	be	be	AUX
ftr-434	235	55	disclosed	disclose	VERB
ftr-434	235	56	to	to	ADP
ftr-434	235	57	the	the	DET
ftr-434	235	58	public	public	ADJ
ftr-434	235	59	and	and	CCONJ
ftr-434	235	60	trade	trade	NOUN
ftr-434	235	61	secret	secret	ADJ
ftr-434	235	62	protection	protection	NOUN
ftr-434	235	63	will	will	AUX
ftr-434	235	64	no	no	ADV
ftr-434	235	65	longer	long	ADV
ftr-434	235	66	be	be	AUX
ftr-434	235	67	available	available	ADJ
ftr-434	235	68	.	.	PUNCT
ftr-434	236	1	35	35	NUM
ftr-434	236	2	u.s.c	u.s.c	NOUN
ftr-434	236	3	.	.	PUNCT
ftr-434	237	1	§	§	PROPN
ftr-434	237	2	122(b	122(b	PROPN
ftr-434	237	3	)	)	PUNCT
ftr-434	237	4	.	.	PUNCT
ftr-434	238	1	on	on	ADP
ftr-434	238	2	the	the	DET
ftr-434	238	3	other	other	ADJ
ftr-434	238	4	hand	hand	NOUN
ftr-434	238	5	,	,	PUNCT
ftr-434	238	6	if	if	SCONJ
ftr-434	238	7	the	the	DET
ftr-434	238	8	inventor	inventor	NOUN
ftr-434	238	9	fails	fail	VERB
ftr-434	238	10	to	to	PART
ftr-434	238	11	file	file	VERB
ftr-434	238	12	a	a	DET
ftr-434	238	13	patent	patent	NOUN
ftr-434	238	14	application	application	NOUN
ftr-434	238	15	within	within	ADP
ftr-434	238	16	one	one	NUM
ftr-434	238	17	year	year	NOUN
ftr-434	238	18	of	of	ADP
ftr-434	238	19	the	the	DET
ftr-434	238	20	first	first	ADJ
ftr-434	238	21	public	public	ADJ
ftr-434	238	22	use	use	NOUN
ftr-434	238	23	of	of	ADP
ftr-434	238	24	the	the	DET
ftr-434	238	25	invention	invention	NOUN
ftr-434	238	26	(	(	PUNCT
ftr-434	238	27	or	or	CCONJ
ftr-434	238	28	within	within	ADP
ftr-434	238	29	one	one	NUM
ftr-434	238	30	year	year	NOUN
ftr-434	238	31	of	of	ADP
ftr-434	238	32	the	the	DET
ftr-434	238	33	date	date	NOUN
ftr-434	238	34	the	the	DET
ftr-434	238	35	invention	invention	NOUN
ftr-434	238	36	was	be	AUX
ftr-434	238	37	first	first	ADV
ftr-434	238	38	put	put	VERB
ftr-434	238	39	on	on	ADP
ftr-434	238	40	sale	sale	NOUN
ftr-434	238	41	)	)	PUNCT
ftr-434	238	42	,	,	PUNCT
ftr-434	238	43	patent	patent	NOUN
ftr-434	238	44	protection	protection	NOUN
ftr-434	238	45	will	will	AUX
ftr-434	238	46	no	no	ADV
ftr-434	238	47	longer	long	ADV
ftr-434	238	48	be	be	AUX
ftr-434	238	49	available	available	ADJ
ftr-434	238	50	.	.	PUNCT
ftr-434	239	1	i	i	PRON
ftr-434	239	2	d.	d.	PROPN
ftr-434	239	3	§	§	PROPN
ftr-434	239	4	102(b	102(b	PROPN
ftr-434	239	5	)	)	PUNCT
ftr-434	239	6	.	.	PUNCT
ftr-434	240	1	26	26	NUM
ftr-434	240	2	.	.	PUNCT
ftr-434	241	1	see	see	VERB
ftr-434	241	2	text	text	NOUN
ftr-434	241	3	accompanying	accompany	VERB
ftr-434	241	4	infra	infra	NOUN
ftr-434	241	5	notes	note	VERB
ftr-434	241	6	68	68	NUM
ftr-434	241	7	-	-	SYM
ftr-434	241	8	71	71	NUM
ftr-434	241	9	;	;	PUNCT
ftr-434	241	10	university	university	NOUN
ftr-434	241	11	computing	computing	PROPN
ftr-434	241	12	co.	co.	PROPN
ftr-434	241	13	v.	v.	ADP
ftr-434	241	14	lykes	lykes	PROPN
ftr-434	241	15	-	-	PUNCT
ftr-434	241	16	youngstown	youngstown	PROPN
ftr-434	241	17	corp	corp	PROPN
ftr-434	241	18	.	.	PROPN
ftr-434	241	19	,	,	PUNCT
ftr-434	241	20	504	504	NUM
ftr-434	241	21	f.2d	f.2d	SYM
ftr-434	241	22	518	518	NUM
ftr-434	241	23	(	(	PUNCT
ftr-434	241	24	5th	5th	ADJ
ftr-434	241	25	cir	cir	NOUN
ftr-434	241	26	.	.	PROPN
ftr-434	241	27	1974	1974	NUM
ftr-434	241	28	)	)	PUNCT
ftr-434	241	29	.	.	PUNCT
ftr-434	242	1	27	27	NUM
ftr-434	242	2	.	.	PUNCT
ftr-434	243	1	the	the	DET
ftr-434	243	2	duration	duration	NOUN
ftr-434	243	3	of	of	ADP
ftr-434	243	4	a	a	DET
ftr-434	243	5	utility	utility	NOUN
ftr-434	243	6	patent	patent	NOUN
ftr-434	243	7	generally	generally	ADV
ftr-434	243	8	begins	begin	VERB
ftr-434	243	9	on	on	ADP
ftr-434	243	10	the	the	DET
ftr-434	243	11	date	date	NOUN
ftr-434	243	12	the	the	DET
ftr-434	243	13	patent	patent	NOUN
ftr-434	243	14	is	be	AUX
ftr-434	243	15	issued	issue	VERB
ftr-434	243	16	and	and	CCONJ
ftr-434	243	17	ends	end	VERB
ftr-434	243	18	20	20	NUM
ftr-434	243	19	years	year	NOUN
ftr-434	243	20	from	from	ADP
ftr-434	243	21	the	the	DET
ftr-434	243	22	date	date	NOUN
ftr-434	243	23	of	of	ADP
ftr-434	243	24	filing	file	VERB
ftr-434	243	25	the	the	DET
ftr-434	243	26	patent	patent	NOUN
ftr-434	243	27	application	application	NOUN
ftr-434	243	28	.	.	PUNCT
ftr-434	244	1	35	35	NUM
ftr-434	244	2	u.s.c	u.s.c	NOUN
ftr-434	244	3	.	.	PUNCT
ftr-434	245	1	§	§	PROPN
ftr-434	245	2	154(a)(2	154(a)(2	NUM
ftr-434	245	3	)	)	PUNCT
ftr-434	245	4	.	.	PUNCT
ftr-434	246	1	in	in	ADP
ftr-434	246	2	regards	regard	NOUN
ftr-434	246	3	to	to	ADP
ftr-434	246	4	the	the	DET
ftr-434	246	5	duration	duration	NOUN
ftr-434	246	6	of	of	ADP
ftr-434	246	7	a	a	DET
ftr-434	246	8	copyright	copyright	NOUN
ftr-434	246	9	,	,	PUNCT
ftr-434	246	10	see	see	VERB
ftr-434	246	11	text	text	NOUN
ftr-434	246	12	accompanying	accompany	VERB
ftr-434	246	13	infra	infra	NOUN
ftr-434	246	14	notes	note	VERB
ftr-434	246	15	60	60	NUM
ftr-434	246	16	-	-	SYM
ftr-434	246	17	62	62	NUM
ftr-434	246	18	.	.	PUNCT
ftr-434	247	1	556	556	NUM
ftr-434	247	2	florida	florida	PROPN
ftr-434	247	3	tax	tax	NOUN
ftr-434	247	4	review	review	NOUN
ftr-434	247	5	[	[	X
ftr-434	247	6	vol.5:8	vol.5:8	NOUN
ftr-434	247	7	if	if	SCONJ
ftr-434	247	8	the	the	DET
ftr-434	247	9	information	information	NOUN
ftr-434	247	10	remains	remain	VERB
ftr-434	247	11	a	a	DET
ftr-434	247	12	secret	secret	NOUN
ftr-434	247	13	(	(	PUNCT
ftr-434	247	14	but	but	CCONJ
ftr-434	247	15	will	will	AUX
ftr-434	247	16	disappear	disappear	VERB
ftr-434	247	17	if	if	SCONJ
ftr-434	247	18	the	the	DET
ftr-434	247	19	“	"	PUNCT
ftr-434	247	20	secret	secret	NOUN
ftr-434	247	21	”	"	PUNCT
ftr-434	247	22	is	be	AUX
ftr-434	247	23	discovered	discover	VERB
ftr-434	247	24	by	by	ADP
ftr-434	247	25	proper	proper	ADJ
ftr-434	247	26	means	mean	NOUN
ftr-434	247	27	)	)	PUNCT
ftr-434	247	28	.	.	PUNCT
ftr-434	248	1	in	in	ADP
ftr-434	248	2	assigning	assign	VERB
ftr-434	248	3	or	or	CCONJ
ftr-434	248	4	otherwise	otherwise	ADV
ftr-434	248	5	transferring	transfer	VERB
ftr-434	248	6	a	a	DET
ftr-434	248	7	trade	trade	NOUN
ftr-434	248	8	secret	secret	NOUN
ftr-434	248	9	to	to	ADP
ftr-434	248	10	a	a	DET
ftr-434	248	11	charity	charity	NOUN
ftr-434	248	12	,	,	PUNCT
ftr-434	248	13	the	the	DET
ftr-434	248	14	parties	party	NOUN
ftr-434	248	15	would	would	AUX
ftr-434	248	16	want	want	VERB
ftr-434	248	17	to	to	PART
ftr-434	248	18	enter	enter	VERB
ftr-434	248	19	into	into	ADP
ftr-434	248	20	a	a	DET
ftr-434	248	21	contract	contract	NOUN
ftr-434	248	22	providing	provide	VERB
ftr-434	248	23	that	that	SCONJ
ftr-434	248	24	the	the	DET
ftr-434	248	25	information	information	NOUN
ftr-434	248	26	would	would	AUX
ftr-434	248	27	continue	continue	VERB
ftr-434	248	28	to	to	PART
ftr-434	248	29	be	be	AUX
ftr-434	248	30	a	a	DET
ftr-434	248	31	secret	secret	NOUN
ftr-434	248	32	.	.	PUNCT
ftr-434	249	1	one	one	NUM
ftr-434	249	2	court	court	NOUN
ftr-434	249	3	has	have	AUX
ftr-434	249	4	stated	state	VERB
ftr-434	249	5	that	that	SCONJ
ftr-434	249	6	the	the	DET
ftr-434	249	7	key	key	NOUN
ftr-434	249	8	to	to	ADP
ftr-434	249	9	transferring	transfer	VERB
ftr-434	249	10	trade	trade	NOUN
ftr-434	249	11	secret	secret	ADJ
ftr-434	249	12	protection	protection	NOUN
ftr-434	249	13	is	be	AUX
ftr-434	249	14	that	that	SCONJ
ftr-434	249	15	the	the	DET
ftr-434	249	16	charity	charity	NOUN
ftr-434	249	17	should	should	AUX
ftr-434	249	18	acquire	acquire	VERB
ftr-434	249	19	the	the	DET
ftr-434	249	20	right	right	NOUN
ftr-434	249	21	to	to	PART
ftr-434	249	22	prevent	prevent	VERB
ftr-434	249	23	others	other	NOUN
ftr-434	249	24	from	from	ADP
ftr-434	249	25	disclosing	disclose	VERB
ftr-434	249	26	the	the	DET
ftr-434	249	27	information	information	NOUN
ftr-434	249	28	,	,	PUNCT
ftr-434	249	29	and	and	CCONJ
ftr-434	249	30	the	the	DET
ftr-434	249	31	right	right	NOUN
ftr-434	249	32	to	to	PART
ftr-434	249	33	sue	sue	VERB
ftr-434	249	34	(	(	PUNCT
ftr-434	249	35	and	and	CCONJ
ftr-434	249	36	collect	collect	VERB
ftr-434	249	37	from	from	ADP
ftr-434	249	38	)	)	PUNCT
ftr-434	249	39	those	those	PRON
ftr-434	249	40	who	who	PRON
ftr-434	249	41	misappropriate	misappropriate	VERB
ftr-434	249	42	the	the	DET
ftr-434	249	43	trade	trade	NOUN
ftr-434	249	44	secret.28	secret.28	NOUN
ftr-434	249	45	as	as	ADP
ftr-434	249	46	with	with	ADP
ftr-434	249	47	other	other	ADJ
ftr-434	249	48	intellectual	intellectual	ADJ
ftr-434	249	49	property	property	NOUN
ftr-434	249	50	rights	right	NOUN
ftr-434	249	51	,	,	PUNCT
ftr-434	249	52	the	the	DET
ftr-434	249	53	charity	charity	NOUN
ftr-434	249	54	may	may	AUX
ftr-434	249	55	exploit	exploit	VERB
ftr-434	249	56	the	the	DET
ftr-434	249	57	trade	trade	NOUN
ftr-434	249	58	secret	secret	ADJ
ftr-434	249	59	by	by	ADP
ftr-434	249	60	either	either	ADV
ftr-434	249	61	:	:	PUNCT
ftr-434	249	62	(	(	PUNCT
ftr-434	249	63	i	i	NOUN
ftr-434	249	64	)	)	PUNCT
ftr-434	249	65	licensing	license	VERB
ftr-434	249	66	others	other	NOUN
ftr-434	249	67	to	to	PART
ftr-434	249	68	use	use	VERB
ftr-434	249	69	the	the	DET
ftr-434	249	70	information	information	NOUN
ftr-434	249	71	,	,	PUNCT
ftr-434	249	72	or	or	CCONJ
ftr-434	249	73	(	(	PUNCT
ftr-434	249	74	ii	ii	NOUN
ftr-434	249	75	)	)	PUNCT
ftr-434	249	76	selling29	selling29	VERB
ftr-434	249	77	its	its	PRON
ftr-434	249	78	entire	entire	ADJ
ftr-434	249	79	interest	interest	NOUN
ftr-434	249	80	in	in	ADP
ftr-434	249	81	the	the	DET
ftr-434	249	82	trade	trade	NOUN
ftr-434	249	83	secret	secret	NOUN
ftr-434	249	84	to	to	ADP
ftr-434	249	85	another	another	DET
ftr-434	249	86	party	party	NOUN
ftr-434	249	87	.	.	PUNCT
ftr-434	250	1	c.	c.	PROPN
ftr-434	250	2	trademarks	trademark	VERB
ftr-434	250	3	any	any	DET
ftr-434	250	4	“	"	PUNCT
ftr-434	250	5	word	word	NOUN
ftr-434	250	6	,	,	PUNCT
ftr-434	250	7	name	name	NOUN
ftr-434	250	8	,	,	PUNCT
ftr-434	250	9	symbol	symbol	NOUN
ftr-434	250	10	or	or	CCONJ
ftr-434	250	11	device	device	NOUN
ftr-434	250	12	”	"	PUNCT
ftr-434	250	13	used	use	VERB
ftr-434	250	14	in	in	ADP
ftr-434	250	15	commerce	commerce	NOUN
ftr-434	250	16	that	that	PRON
ftr-434	250	17	indicates	indicate	VERB
ftr-434	250	18	the	the	DET
ftr-434	250	19	source	source	NOUN
ftr-434	250	20	of	of	ADP
ftr-434	250	21	goods	good	NOUN
ftr-434	250	22	,	,	PUNCT
ftr-434	250	23	and	and	CCONJ
ftr-434	250	24	distinguishes	distinguish	VERB
ftr-434	250	25	those	those	DET
ftr-434	250	26	goods	good	NOUN
ftr-434	250	27	from	from	ADP
ftr-434	250	28	others	other	NOUN
ftr-434	250	29	can	can	AUX
ftr-434	250	30	be	be	AUX
ftr-434	250	31	a	a	DET
ftr-434	250	32	trademark	trademark	NOUN
ftr-434	250	33	.	.	PUNCT
ftr-434	251	1	service	service	NOUN
ftr-434	251	2	marks	mark	NOUN
ftr-434	251	3	are	be	AUX
ftr-434	251	4	marks	mark	NOUN
ftr-434	251	5	that	that	PRON
ftr-434	251	6	identify	identify	VERB
ftr-434	251	7	the	the	DET
ftr-434	251	8	source	source	NOUN
ftr-434	251	9	of	of	ADP
ftr-434	251	10	services	service	NOUN
ftr-434	251	11	rather30	rather30	VERB
ftr-434	251	12	than	than	ADP
ftr-434	251	13	goods	good	NOUN
ftr-434	251	14	.	.	PUNCT
ftr-434	252	1	trademarks	trademark	NOUN
ftr-434	252	2	and	and	CCONJ
ftr-434	252	3	service	service	NOUN
ftr-434	252	4	marks	mark	NOUN
ftr-434	252	5	can	can	AUX
ftr-434	252	6	inform	inform	VERB
ftr-434	252	7	consumers	consumer	NOUN
ftr-434	252	8	about	about	ADP
ftr-434	252	9	the31	the31	NOUN
ftr-434	252	10	quality	quality	NOUN
ftr-434	252	11	(	(	PUNCT
ftr-434	252	12	and	and	CCONJ
ftr-434	252	13	other	other	ADJ
ftr-434	252	14	characteristics	characteristic	NOUN
ftr-434	252	15	)	)	PUNCT
ftr-434	252	16	of	of	ADP
ftr-434	252	17	the	the	DET
ftr-434	252	18	goods	good	NOUN
ftr-434	252	19	because	because	SCONJ
ftr-434	252	20	the	the	DET
ftr-434	252	21	mark	mark	NOUN
ftr-434	252	22	identifies	identify	VERB
ftr-434	252	23	the	the	DET
ftr-434	252	24	source	source	NOUN
ftr-434	252	25	of	of	ADP
ftr-434	252	26	the	the	DET
ftr-434	252	27	goods	good	NOUN
ftr-434	252	28	or	or	CCONJ
ftr-434	252	29	services	service	NOUN
ftr-434	252	30	.	.	PUNCT
ftr-434	253	1	product	product	NOUN
ftr-434	253	2	packaging	packaging	NOUN
ftr-434	253	3	that	that	PRON
ftr-434	253	4	is	be	AUX
ftr-434	253	5	not	not	PART
ftr-434	253	6	functional	functional	ADJ
ftr-434	253	7	and	and	CCONJ
ftr-434	253	8	is	be	AUX
ftr-434	253	9	28	28	NUM
ftr-434	253	10	.	.	PUNCT
ftr-434	254	1	e.i	e.i	PROPN
ftr-434	254	2	.	.	PROPN
ftr-434	254	3	du	du	PROPN
ftr-434	254	4	pont	pont	PROPN
ftr-434	254	5	de	de	PROPN
ftr-434	254	6	nemours	nemours	PROPN
ftr-434	254	7	&	&	CCONJ
ftr-434	254	8	co.	co.	PROPN
ftr-434	254	9	v.	v.	PROPN
ftr-434	254	10	united	united	PROPN
ftr-434	254	11	states	states	PROPN
ftr-434	254	12	,	,	PUNCT
ftr-434	254	13	288	288	NUM
ftr-434	254	14	f.2d	f.2d	NOUN
ftr-434	254	15	904	904	NUM
ftr-434	254	16	,	,	PUNCT
ftr-434	254	17	911	911	NUM
ftr-434	254	18	(	(	PUNCT
ftr-434	254	19	ct	ct	PROPN
ftr-434	254	20	.	.	PUNCT
ftr-434	254	21	cl	cl	NOUN
ftr-434	254	22	.	.	PUNCT
ftr-434	254	23	1961	1961	NUM
ftr-434	254	24	)	)	PUNCT
ftr-434	254	25	.	.	PUNCT
ftr-434	255	1	the	the	DET
ftr-434	255	2	court	court	NOUN
ftr-434	255	3	of	of	ADP
ftr-434	255	4	claims	claim	NOUN
ftr-434	255	5	concluded	conclude	VERB
ftr-434	255	6	that	that	SCONJ
ftr-434	255	7	the	the	DET
ftr-434	255	8	transfer	transfer	NOUN
ftr-434	255	9	of	of	ADP
ftr-434	255	10	these	these	DET
ftr-434	255	11	rights	right	NOUN
ftr-434	255	12	supported	support	VERB
ftr-434	255	13	the	the	DET
ftr-434	255	14	assertion	assertion	NOUN
ftr-434	255	15	that	that	SCONJ
ftr-434	255	16	the	the	DET
ftr-434	255	17	disclosure	disclosure	NOUN
ftr-434	255	18	of	of	ADP
ftr-434	255	19	the	the	DET
ftr-434	255	20	information	information	NOUN
ftr-434	255	21	was	be	AUX
ftr-434	255	22	a	a	DET
ftr-434	255	23	transfer	transfer	NOUN
ftr-434	255	24	of	of	ADP
ftr-434	255	25	property	property	NOUN
ftr-434	255	26	(	(	PUNCT
ftr-434	255	27	in	in	ADP
ftr-434	255	28	the	the	DET
ftr-434	255	29	form	form	NOUN
ftr-434	255	30	of	of	ADP
ftr-434	255	31	a	a	DET
ftr-434	255	32	trade	trade	NOUN
ftr-434	255	33	secret	secret	NOUN
ftr-434	255	34	)	)	PUNCT
ftr-434	255	35	rather	rather	ADV
ftr-434	255	36	than	than	ADP
ftr-434	255	37	the	the	DET
ftr-434	255	38	mere	mere	ADJ
ftr-434	255	39	providing	providing	NOUN
ftr-434	255	40	of	of	ADP
ftr-434	255	41	services	service	NOUN
ftr-434	255	42	(	(	PUNCT
ftr-434	255	43	such	such	ADJ
ftr-434	255	44	as	as	ADP
ftr-434	255	45	when	when	SCONJ
ftr-434	255	46	an	an	DET
ftr-434	255	47	attorney	attorney	NOUN
ftr-434	255	48	gives	give	VERB
ftr-434	255	49	advice	advice	NOUN
ftr-434	255	50	to	to	ADP
ftr-434	255	51	a	a	DET
ftr-434	255	52	client	client	NOUN
ftr-434	255	53	,	,	PUNCT
ftr-434	255	54	or	or	CCONJ
ftr-434	255	55	when	when	SCONJ
ftr-434	255	56	a	a	DET
ftr-434	255	57	doctor	doctor	NOUN
ftr-434	255	58	talks	talk	VERB
ftr-434	255	59	to	to	ADP
ftr-434	255	60	a	a	DET
ftr-434	255	61	patient	patient	NOUN
ftr-434	255	62	)	)	PUNCT
ftr-434	255	63	.	.	PUNCT
ftr-434	256	1	presumably	presumably	ADV
ftr-434	256	2	the	the	DET
ftr-434	256	3	mere	mere	ADJ
ftr-434	256	4	disclosure	disclosure	NOUN
ftr-434	256	5	of	of	ADP
ftr-434	256	6	the	the	DET
ftr-434	256	7	information	information	NOUN
ftr-434	256	8	from	from	ADP
ftr-434	256	9	the	the	DET
ftr-434	256	10	inventor	inventor	NOUN
ftr-434	256	11	to	to	ADP
ftr-434	256	12	the	the	DET
ftr-434	256	13	charity	charity	NOUN
ftr-434	256	14	will	will	AUX
ftr-434	256	15	not	not	PART
ftr-434	256	16	jeopardize	jeopardize	VERB
ftr-434	256	17	the	the	DET
ftr-434	256	18	trade	trade	NOUN
ftr-434	256	19	secret	secret	ADJ
ftr-434	256	20	protection	protection	NOUN
ftr-434	256	21	,	,	PUNCT
ftr-434	256	22	particularly	particularly	ADV
ftr-434	256	23	if	if	SCONJ
ftr-434	256	24	the	the	DET
ftr-434	256	25	inventor	inventor	NOUN
ftr-434	256	26	agrees	agree	VERB
ftr-434	256	27	that	that	SCONJ
ftr-434	256	28	he	he	PRON
ftr-434	256	29	or	or	CCONJ
ftr-434	256	30	she	she	PRON
ftr-434	256	31	will	will	AUX
ftr-434	256	32	not	not	PART
ftr-434	256	33	disclose	disclose	VERB
ftr-434	256	34	the	the	DET
ftr-434	256	35	information	information	NOUN
ftr-434	256	36	,	,	PUNCT
ftr-434	256	37	and	and	CCONJ
ftr-434	256	38	transfers	transfer	NOUN
ftr-434	256	39	all	all	PRON
ftr-434	256	40	of	of	ADP
ftr-434	256	41	his	his	PRON
ftr-434	256	42	or	or	CCONJ
ftr-434	256	43	her	her	PRON
ftr-434	256	44	rights	right	NOUN
ftr-434	256	45	relating	relate	VERB
ftr-434	256	46	to	to	ADP
ftr-434	256	47	the	the	DET
ftr-434	256	48	invention	invention	NOUN
ftr-434	256	49	to	to	ADP
ftr-434	256	50	the	the	DET
ftr-434	256	51	charity	charity	NOUN
ftr-434	256	52	.	.	PUNCT
ftr-434	257	1	see	see	VERB
ftr-434	257	2	metallurgical	metallurgical	PROPN
ftr-434	257	3	industries	industries	PROPN
ftr-434	257	4	inc	inc	PROPN
ftr-434	257	5	.	.	PROPN
ftr-434	258	1	v.	v.	PROPN
ftr-434	258	2	fourtek	fourtek	PROPN
ftr-434	258	3	,	,	PUNCT
ftr-434	258	4	inc	inc	PROPN
ftr-434	258	5	.	.	PROPN
ftr-434	258	6	,	,	PUNCT
ftr-434	258	7	790	790	NUM
ftr-434	258	8	f.2d	f.2d	SYM
ftr-434	258	9	1195	1195	NUM
ftr-434	258	10	(	(	PUNCT
ftr-434	258	11	5th	5th	ADJ
ftr-434	258	12	cir	cir	NOUN
ftr-434	258	13	.	.	PROPN
ftr-434	258	14	1986	1986	NUM
ftr-434	258	15	)	)	PUNCT
ftr-434	258	16	(	(	PUNCT
ftr-434	258	17	disclosure	disclosure	NOUN
ftr-434	258	18	pursuant	pursuant	ADJ
ftr-434	258	19	to	to	ADP
ftr-434	258	20	a	a	DET
ftr-434	258	21	confidentiality	confidentiality	NOUN
ftr-434	258	22	agreement	agreement	NOUN
ftr-434	258	23	that	that	PRON
ftr-434	258	24	is	be	AUX
ftr-434	258	25	necessary	necessary	ADJ
ftr-434	258	26	to	to	PART
ftr-434	258	27	exploit	exploit	VERB
ftr-434	258	28	the	the	DET
ftr-434	258	29	trade	trade	NOUN
ftr-434	258	30	secret	secret	NOUN
ftr-434	258	31	will	will	AUX
ftr-434	258	32	not	not	PART
ftr-434	258	33	prevent	prevent	VERB
ftr-434	258	34	the	the	DET
ftr-434	258	35	information	information	NOUN
ftr-434	258	36	from	from	ADP
ftr-434	258	37	being	be	AUX
ftr-434	258	38	a	a	DET
ftr-434	258	39	“	"	PUNCT
ftr-434	258	40	secret	secret	ADJ
ftr-434	258	41	”	"	PUNCT
ftr-434	258	42	)	)	PUNCT
ftr-434	258	43	.	.	PUNCT
ftr-434	259	1	29	29	NUM
ftr-434	259	2	.	.	PUNCT
ftr-434	260	1	the	the	DET
ftr-434	260	2	“	"	PUNCT
ftr-434	260	3	licensee	licensee	NOUN
ftr-434	260	4	”	"	PUNCT
ftr-434	260	5	would	would	AUX
ftr-434	260	6	be	be	AUX
ftr-434	260	7	required	require	VERB
ftr-434	260	8	to	to	PART
ftr-434	260	9	sign	sign	VERB
ftr-434	260	10	a	a	DET
ftr-434	260	11	confidentiality	confidentiality	NOUN
ftr-434	260	12	agreement	agreement	NOUN
ftr-434	260	13	,	,	PUNCT
ftr-434	260	14	and	and	CCONJ
ftr-434	260	15	would	would	AUX
ftr-434	260	16	agree	agree	VERB
ftr-434	260	17	that	that	SCONJ
ftr-434	260	18	its	its	PRON
ftr-434	260	19	only	only	ADJ
ftr-434	260	20	right	right	NOUN
ftr-434	260	21	would	would	AUX
ftr-434	260	22	be	be	AUX
ftr-434	260	23	to	to	PART
ftr-434	260	24	use	use	VERB
ftr-434	260	25	the	the	DET
ftr-434	260	26	information	information	NOUN
ftr-434	260	27	for	for	ADP
ftr-434	260	28	a	a	DET
ftr-434	260	29	specified	specified	ADJ
ftr-434	260	30	purpose	purpose	NOUN
ftr-434	260	31	,	,	PUNCT
ftr-434	260	32	such	such	ADJ
ftr-434	260	33	as	as	ADP
ftr-434	260	34	manufacturing	manufacture	VERB
ftr-434	260	35	goods	good	NOUN
ftr-434	260	36	in	in	ADP
ftr-434	260	37	a	a	DET
ftr-434	260	38	specific	specific	ADJ
ftr-434	260	39	geographic	geographic	ADJ
ftr-434	260	40	location	location	NOUN
ftr-434	260	41	for	for	ADP
ftr-434	260	42	a	a	DET
ftr-434	260	43	specified	specified	ADJ
ftr-434	260	44	period	period	NOUN
ftr-434	260	45	of	of	ADP
ftr-434	260	46	time	time	NOUN
ftr-434	260	47	.	.	PUNCT
ftr-434	261	1	30	30	NUM
ftr-434	261	2	.	.	NOUN
ftr-434	261	3	15	15	NUM
ftr-434	261	4	u.s.c	u.s.c	NOUN
ftr-434	261	5	.	.	PUNCT
ftr-434	262	1	§	§	PROPN
ftr-434	262	2	1127	1127	NUM
ftr-434	262	3	,	,	PUNCT
ftr-434	262	4	lanham	lanham	PROPN
ftr-434	262	5	act	act	NOUN
ftr-434	262	6	§	§	PROPN
ftr-434	262	7	45	45	NUM
ftr-434	262	8	.	.	PUNCT
ftr-434	263	1	“	"	PUNCT
ftr-434	263	2	since	since	SCONJ
ftr-434	263	3	human	human	ADJ
ftr-434	263	4	beings	being	NOUN
ftr-434	263	5	might	might	AUX
ftr-434	263	6	use	use	VERB
ftr-434	263	7	as	as	ADP
ftr-434	263	8	a	a	DET
ftr-434	263	9	‘	'	PUNCT
ftr-434	263	10	symbol	symbol	NOUN
ftr-434	263	11	’	'	PUNCT
ftr-434	263	12	or	or	CCONJ
ftr-434	263	13	‘	'	PUNCT
ftr-434	263	14	device	device	NOUN
ftr-434	263	15	’	'	PUNCT
ftr-434	263	16	almost	almost	ADV
ftr-434	263	17	anything	anything	PRON
ftr-434	263	18	at	at	ADV
ftr-434	263	19	all	all	ADV
ftr-434	263	20	that	that	PRON
ftr-434	263	21	is	be	AUX
ftr-434	263	22	capable	capable	ADJ
ftr-434	263	23	of	of	ADP
ftr-434	263	24	carrying	carry	VERB
ftr-434	263	25	meaning	meaning	NOUN
ftr-434	263	26	,	,	PUNCT
ftr-434	263	27	this	this	DET
ftr-434	263	28	language	language	NOUN
ftr-434	263	29	,	,	PUNCT
ftr-434	263	30	read	read	VERB
ftr-434	263	31	literally	literally	ADV
ftr-434	263	32	,	,	PUNCT
ftr-434	263	33	is	be	AUX
ftr-434	263	34	not	not	PART
ftr-434	263	35	restrictive	restrictive	ADJ
ftr-434	263	36	.	.	PUNCT
ftr-434	263	37	”	"	PUNCT
ftr-434	264	1	wal	wal	PROPN
ftr-434	264	2	-	-	PUNCT
ftr-434	264	3	mart	mart	PROPN
ftr-434	264	4	stores	stores	PROPN
ftr-434	264	5	,	,	PUNCT
ftr-434	264	6	inc	inc	PROPN
ftr-434	264	7	.	.	PROPN
ftr-434	264	8	v.	v.	ADP
ftr-434	264	9	samara	samara	PROPN
ftr-434	264	10	brothers	brothers	PROPN
ftr-434	264	11	,	,	PUNCT
ftr-434	264	12	inc	inc	PROPN
ftr-434	264	13	.	.	PROPN
ftr-434	264	14	,	,	PUNCT
ftr-434	264	15	529	529	NUM
ftr-434	264	16	u.s	u.s	PROPN
ftr-434	264	17	.	.	PROPN
ftr-434	264	18	205	205	NUM
ftr-434	264	19	,	,	PUNCT
ftr-434	264	20	209	209	NUM
ftr-434	264	21	(	(	PUNCT
ftr-434	264	22	2000	2000	NUM
ftr-434	264	23	)	)	PUNCT
ftr-434	264	24	(	(	PUNCT
ftr-434	264	25	quoting	quote	VERB
ftr-434	264	26	qualitex	qualitex	PROPN
ftr-434	264	27	co.	co.	PROPN
ftr-434	264	28	v.	v.	PROPN
ftr-434	264	29	jacobson	jacobson	PROPN
ftr-434	264	30	products	products	PROPN
ftr-434	264	31	co.	co.	PROPN
ftr-434	264	32	,	,	PUNCT
ftr-434	264	33	514	514	NUM
ftr-434	264	34	u.s	u.s	PROPN
ftr-434	264	35	.	.	PROPN
ftr-434	264	36	159	159	NUM
ftr-434	264	37	,	,	PUNCT
ftr-434	264	38	162	162	NUM
ftr-434	264	39	(	(	PUNCT
ftr-434	264	40	1995	1995	NUM
ftr-434	264	41	)	)	PUNCT
ftr-434	264	42	)	)	PUNCT
ftr-434	264	43	.	.	PUNCT
ftr-434	265	1	31	31	NUM
ftr-434	265	2	.	.	X
ftr-434	265	3	15	15	NUM
ftr-434	265	4	u.s.c	u.s.c	NOUN
ftr-434	265	5	.	.	PUNCT
ftr-434	266	1	§	§	PROPN
ftr-434	266	2	1127	1127	NUM
ftr-434	266	3	,	,	PUNCT
ftr-434	266	4	lanham	lanham	PROPN
ftr-434	266	5	act	act	NOUN
ftr-434	266	6	§	§	PROPN
ftr-434	266	7	45	45	NUM
ftr-434	266	8	.	.	NOUN
ftr-434	266	9	2002	2002	NUM
ftr-434	266	10	]	]	PUNCT
ftr-434	267	1	it	it	PRON
ftr-434	267	2	does	do	AUX
ftr-434	267	3	not	not	PART
ftr-434	267	4	compute	compute	VERB
ftr-434	267	5	557	557	NUM
ftr-434	267	6	distinctive	distinctive	ADJ
ftr-434	267	7	may	may	AUX
ftr-434	267	8	qualify	qualify	VERB
ftr-434	267	9	for	for	ADP
ftr-434	267	10	trademark	trademark	NOUN
ftr-434	267	11	protection	protection	NOUN
ftr-434	267	12	as	as	ADP
ftr-434	267	13	“	"	PUNCT
ftr-434	267	14	trade	trade	NOUN
ftr-434	267	15	dress	dress	NOUN
ftr-434	267	16	.	.	PUNCT
ftr-434	267	17	”	"	PUNCT
ftr-434	268	1	the	the	DET
ftr-434	268	2	shape32	shape32	NOUN
ftr-434	268	3	or	or	CCONJ
ftr-434	268	4	design	design	NOUN
ftr-434	268	5	of	of	ADP
ftr-434	268	6	a	a	DET
ftr-434	268	7	product	product	NOUN
ftr-434	268	8	itself	itself	PRON
ftr-434	268	9	may	may	AUX
ftr-434	268	10	also	also	ADV
ftr-434	268	11	qualify	qualify	VERB
ftr-434	268	12	for	for	ADP
ftr-434	268	13	trademark	trademark	NOUN
ftr-434	268	14	protection	protection	NOUN
ftr-434	268	15	(	(	PUNCT
ftr-434	268	16	as	as	ADP
ftr-434	268	17	trade	trade	NOUN
ftr-434	268	18	dress	dress	NOUN
ftr-434	268	19	)	)	PUNCT
ftr-434	268	20	,	,	PUNCT
ftr-434	268	21	but	but	CCONJ
ftr-434	268	22	unlike	unlike	ADP
ftr-434	268	23	product	product	NOUN
ftr-434	268	24	packaging	packaging	NOUN
ftr-434	268	25	,	,	PUNCT
ftr-434	268	26	product	product	NOUN
ftr-434	268	27	design	design	NOUN
ftr-434	268	28	can	can	AUX
ftr-434	268	29	not	not	PART
ftr-434	268	30	be	be	AUX
ftr-434	268	31	inherently33	inherently33	ADJ
ftr-434	268	32	distinctive	distinctive	ADJ
ftr-434	268	33	,	,	PUNCT
ftr-434	268	34	so	so	SCONJ
ftr-434	268	35	that	that	SCONJ
ftr-434	268	36	trade	trade	NOUN
ftr-434	268	37	dress	dress	NOUN
ftr-434	268	38	protection	protection	NOUN
ftr-434	268	39	is	be	AUX
ftr-434	268	40	only	only	ADV
ftr-434	268	41	available	available	ADJ
ftr-434	268	42	if	if	SCONJ
ftr-434	268	43	the	the	DET
ftr-434	268	44	product	product	NOUN
ftr-434	268	45	design	design	NOUN
ftr-434	268	46	has	have	AUX
ftr-434	268	47	acquired	acquire	VERB
ftr-434	268	48	secondary	secondary	ADJ
ftr-434	268	49	meaning.34	meaning.34	NOUN
ftr-434	268	50	the	the	DET
ftr-434	268	51	mere	mere	ADJ
ftr-434	268	52	use	use	NOUN
ftr-434	268	53	of	of	ADP
ftr-434	268	54	a	a	DET
ftr-434	268	55	mark	mark	NOUN
ftr-434	268	56	(	(	PUNCT
ftr-434	268	57	without	without	ADP
ftr-434	268	58	pto	pto	PROPN
ftr-434	268	59	registration	registration	NOUN
ftr-434	268	60	)	)	PUNCT
ftr-434	268	61	can	can	AUX
ftr-434	268	62	provide	provide	VERB
ftr-434	268	63	some	some	DET
ftr-434	268	64	protection	protection	NOUN
ftr-434	268	65	against	against	ADP
ftr-434	268	66	the	the	DET
ftr-434	268	67	use	use	NOUN
ftr-434	268	68	of	of	ADP
ftr-434	268	69	a	a	DET
ftr-434	268	70	confusingly	confusingly	ADV
ftr-434	268	71	similar	similar	ADJ
ftr-434	268	72	mark	mark	NOUN
ftr-434	268	73	by	by	ADP
ftr-434	268	74	competitors	competitor	NOUN
ftr-434	268	75	.	.	PUNCT
ftr-434	269	1	the	the	DET
ftr-434	269	2	use	use	NOUN
ftr-434	269	3	of	of	ADP
ftr-434	269	4	an	an	DET
ftr-434	269	5	“	"	PUNCT
ftr-434	269	6	unregistered	unregistered	ADJ
ftr-434	269	7	”	"	PUNCT
ftr-434	269	8	mark	mark	NOUN
ftr-434	269	9	can	can	AUX
ftr-434	269	10	give	give	VERB
ftr-434	269	11	the	the	DET
ftr-434	269	12	user	user	NOUN
ftr-434	269	13	,	,	PUNCT
ftr-434	269	14	within	within	ADP
ftr-434	269	15	the	the	DET
ftr-434	269	16	geographic	geographic	ADJ
ftr-434	269	17	area	area	NOUN
ftr-434	269	18	of	of	ADP
ftr-434	269	19	actual	actual	ADJ
ftr-434	269	20	use	use	NOUN
ftr-434	269	21	and	and	CCONJ
ftr-434	269	22	the	the	DET
ftr-434	269	23	“	"	PUNCT
ftr-434	269	24	zone	zone	NOUN
ftr-434	269	25	of	of	ADP
ftr-434	269	26	natural	natural	ADJ
ftr-434	269	27	expansion	expansion	NOUN
ftr-434	269	28	,	,	PUNCT
ftr-434	269	29	”	"	PUNCT
ftr-434	269	30	the	the	DET
ftr-434	269	31	right	right	NOUN
ftr-434	269	32	to	to	PART
ftr-434	269	33	prevent	prevent	VERB
ftr-434	269	34	others	other	NOUN
ftr-434	269	35	from	from	ADP
ftr-434	269	36	adopting	adopt	VERB
ftr-434	269	37	and	and	CCONJ
ftr-434	269	38	using	use	VERB
ftr-434	269	39	a	a	DET
ftr-434	269	40	confusingly	confusingly	ADV
ftr-434	269	41	similar	similar	ADJ
ftr-434	269	42	mark.35	mark.35	NOUN
ftr-434	269	43	greater	great	ADJ
ftr-434	269	44	rights	right	NOUN
ftr-434	269	45	and	and	CCONJ
ftr-434	269	46	protections	protection	NOUN
ftr-434	269	47	are	be	AUX
ftr-434	269	48	available	available	ADJ
ftr-434	269	49	if	if	SCONJ
ftr-434	269	50	the	the	DET
ftr-434	269	51	mark	mark	NOUN
ftr-434	269	52	is	be	AUX
ftr-434	269	53	registered	register	VERB
ftr-434	269	54	with	with	ADP
ftr-434	269	55	the	the	DET
ftr-434	269	56	pto	pto	PROPN
ftr-434	269	57	.	.	PUNCT
ftr-434	269	58	key	key	ADJ
ftr-434	269	59	advantages	advantage	NOUN
ftr-434	269	60	to	to	ADP
ftr-434	269	61	federal	federal	ADJ
ftr-434	269	62	registration	registration	NOUN
ftr-434	269	63	include	include	VERB
ftr-434	269	64	:	:	PUNCT
ftr-434	269	65	(	(	PUNCT
ftr-434	269	66	i	i	NOUN
ftr-434	269	67	)	)	PUNCT
ftr-434	269	68	the	the	DET
ftr-434	269	69	registration	registration	NOUN
ftr-434	269	70	gives	give	VERB
ftr-434	269	71	the	the	DET
ftr-434	269	72	registrant	registrant	NOUN
ftr-434	269	73	nationwide	nationwide	ADV
ftr-434	269	74	constructive	constructive	ADJ
ftr-434	269	75	use	use	NOUN
ftr-434	269	76	and	and	CCONJ
ftr-434	269	77	constructive	constructive	ADJ
ftr-434	269	78	32	32	NUM
ftr-434	269	79	.	.	PUNCT
ftr-434	270	1	product	product	NOUN
ftr-434	270	2	packaging	packaging	NOUN
ftr-434	270	3	can	can	AUX
ftr-434	270	4	be	be	AUX
ftr-434	270	5	distinctive	distinctive	ADJ
ftr-434	270	6	because	because	SCONJ
ftr-434	270	7	it	it	PRON
ftr-434	270	8	is	be	AUX
ftr-434	270	9	either	either	ADV
ftr-434	270	10	:	:	PUNCT
ftr-434	270	11	(	(	PUNCT
ftr-434	270	12	i	i	NOUN
ftr-434	270	13	)	)	PUNCT
ftr-434	270	14	inherently	inherently	ADV
ftr-434	270	15	distinctive	distinctive	ADJ
ftr-434	270	16	,	,	PUNCT
ftr-434	270	17	two	two	NUM
ftr-434	270	18	pesos	pesos	NOUN
ftr-434	270	19	,	,	PUNCT
ftr-434	270	20	inc	inc	PROPN
ftr-434	270	21	.	.	PROPN
ftr-434	270	22	v.	v.	ADP
ftr-434	270	23	taco	taco	PROPN
ftr-434	270	24	cabana	cabana	PROPN
ftr-434	270	25	,	,	PUNCT
ftr-434	270	26	inc	inc	PROPN
ftr-434	270	27	.	.	PROPN
ftr-434	270	28	,	,	PUNCT
ftr-434	270	29	505	505	NUM
ftr-434	270	30	u.s	u.s	PROPN
ftr-434	270	31	.	.	PROPN
ftr-434	270	32	763	763	NUM
ftr-434	270	33	(	(	PUNCT
ftr-434	270	34	1992	1992	NUM
ftr-434	270	35	)	)	PUNCT
ftr-434	270	36	,	,	PUNCT
ftr-434	270	37	or	or	CCONJ
ftr-434	270	38	(	(	PUNCT
ftr-434	270	39	ii	ii	NOUN
ftr-434	270	40	)	)	PUNCT
ftr-434	270	41	has	have	AUX
ftr-434	270	42	acquired	acquire	VERB
ftr-434	270	43	secondary	secondary	ADJ
ftr-434	270	44	meaning	meaning	NOUN
ftr-434	270	45	.	.	PUNCT
ftr-434	271	1	in	in	ADP
ftr-434	271	2	two	two	NUM
ftr-434	271	3	pesos	pesos	NOUN
ftr-434	271	4	,	,	PUNCT
ftr-434	271	5	the	the	DET
ftr-434	271	6	u.s	u.s	PROPN
ftr-434	271	7	.	.	PROPN
ftr-434	271	8	supreme	supreme	PROPN
ftr-434	271	9	court	court	PROPN
ftr-434	271	10	concluded	conclude	VERB
ftr-434	271	11	that	that	SCONJ
ftr-434	271	12	the	the	DET
ftr-434	271	13	trade	trade	NOUN
ftr-434	271	14	dress	dress	NOUN
ftr-434	271	15	of	of	ADP
ftr-434	271	16	a	a	DET
ftr-434	271	17	restaurant	restaurant	NOUN
ftr-434	271	18	can	can	AUX
ftr-434	271	19	be	be	AUX
ftr-434	271	20	inherently	inherently	ADV
ftr-434	271	21	distinctive	distinctive	ADJ
ftr-434	271	22	.	.	PUNCT
ftr-434	272	1	33	33	NUM
ftr-434	272	2	.	.	X
ftr-434	273	1	wal	wal	PROPN
ftr-434	273	2	-	-	PUNCT
ftr-434	273	3	mart	mart	PROPN
ftr-434	273	4	stores	stores	PROPN
ftr-434	273	5	,	,	PUNCT
ftr-434	273	6	inc	inc	PROPN
ftr-434	273	7	.	.	PROPN
ftr-434	273	8	v.	v.	ADP
ftr-434	273	9	samara	samara	PROPN
ftr-434	273	10	brothers	brothers	PROPN
ftr-434	273	11	,	,	PUNCT
ftr-434	273	12	inc	inc	PROPN
ftr-434	273	13	.	.	PROPN
ftr-434	273	14	,	,	PUNCT
ftr-434	273	15	529	529	NUM
ftr-434	273	16	u.s	u.s	PROPN
ftr-434	273	17	.	.	PROPN
ftr-434	273	18	205	205	NUM
ftr-434	273	19	,	,	PUNCT
ftr-434	273	20	209	209	NUM
ftr-434	273	21	(	(	PUNCT
ftr-434	273	22	2000	2000	NUM
ftr-434	273	23	)	)	PUNCT
ftr-434	273	24	(	(	PUNCT
ftr-434	273	25	“	"	PUNCT
ftr-434	273	26	the	the	DET
ftr-434	273	27	breadth	breadth	NOUN
ftr-434	273	28	of	of	ADP
ftr-434	273	29	the	the	DET
ftr-434	273	30	definition	definition	NOUN
ftr-434	273	31	of	of	ADP
ftr-434	273	32	marks	mark	NOUN
ftr-434	273	33	registrable	registrable	ADJ
ftr-434	273	34	under	under	ADP
ftr-434	273	35	§	§	PROPN
ftr-434	273	36	2	2	NUM
ftr-434	273	37	,	,	PUNCT
ftr-434	273	38	and	and	CCONJ
ftr-434	273	39	of	of	ADP
ftr-434	273	40	the	the	DET
ftr-434	273	41	confusionproducing	confusionproduce	VERB
ftr-434	273	42	elements	element	NOUN
ftr-434	273	43	recited	recite	VERB
ftr-434	273	44	as	as	ADP
ftr-434	273	45	actionable	actionable	ADJ
ftr-434	273	46	by	by	ADP
ftr-434	273	47	§	§	PROPN
ftr-434	273	48	43(a	43(a	NUM
ftr-434	273	49	)	)	PUNCT
ftr-434	273	50	,	,	PUNCT
ftr-434	273	51	has	have	AUX
ftr-434	273	52	been	be	AUX
ftr-434	273	53	held	hold	VERB
ftr-434	273	54	to	to	PART
ftr-434	273	55	embrace	embrace	VERB
ftr-434	273	56	not	not	PART
ftr-434	273	57	just	just	ADV
ftr-434	273	58	word	word	NOUN
ftr-434	273	59	marks	mark	NOUN
ftr-434	273	60	,	,	PUNCT
ftr-434	273	61	such	such	ADJ
ftr-434	273	62	as	as	ADP
ftr-434	273	63	‘	'	PUNCT
ftr-434	273	64	nike	nike	ADJ
ftr-434	273	65	,	,	PUNCT
ftr-434	273	66	’	'	PUNCT
ftr-434	273	67	and	and	CCONJ
ftr-434	273	68	symbol	symbol	NOUN
ftr-434	273	69	marks	mark	NOUN
ftr-434	273	70	,	,	PUNCT
ftr-434	273	71	such	such	ADJ
ftr-434	273	72	as	as	ADP
ftr-434	273	73	nike	nike	PROPN
ftr-434	273	74	’s	’s	PART
ftr-434	273	75	‘	'	PUNCT
ftr-434	273	76	swoosh	swoosh	NOUN
ftr-434	273	77	’	'	PUNCT
ftr-434	273	78	symbol	symbol	NOUN
ftr-434	273	79	,	,	PUNCT
ftr-434	273	80	but	but	CCONJ
ftr-434	273	81	also	also	ADV
ftr-434	273	82	‘	'	PUNCT
ftr-434	273	83	trade	trade	NOUN
ftr-434	273	84	dress	dress	NOUN
ftr-434	273	85	’	'	PUNCT
ftr-434	273	86	–	–	PUNCT
ftr-434	273	87	a	a	DET
ftr-434	273	88	category	category	NOUN
ftr-434	273	89	that	that	PRON
ftr-434	273	90	originally	originally	ADV
ftr-434	273	91	included	include	VERB
ftr-434	273	92	only	only	ADV
ftr-434	273	93	the	the	DET
ftr-434	273	94	packaging	packaging	NOUN
ftr-434	273	95	,	,	PUNCT
ftr-434	273	96	or	or	CCONJ
ftr-434	273	97	‘	'	PUNCT
ftr-434	273	98	dressing	dressing	NOUN
ftr-434	273	99	,	,	PUNCT
ftr-434	273	100	’	'	PUNCT
ftr-434	273	101	of	of	ADP
ftr-434	273	102	a	a	DET
ftr-434	273	103	product	product	NOUN
ftr-434	273	104	,	,	PUNCT
ftr-434	273	105	but	but	CCONJ
ftr-434	273	106	in	in	ADP
ftr-434	273	107	recent	recent	ADJ
ftr-434	273	108	years	year	NOUN
ftr-434	273	109	has	have	AUX
ftr-434	273	110	been	be	AUX
ftr-434	273	111	expanded	expand	VERB
ftr-434	273	112	by	by	ADP
ftr-434	273	113	many	many	ADJ
ftr-434	273	114	courts	court	NOUN
ftr-434	273	115	of	of	ADP
ftr-434	273	116	appeals	appeal	NOUN
ftr-434	273	117	to	to	PART
ftr-434	273	118	encompass	encompass	VERB
ftr-434	273	119	the	the	DET
ftr-434	273	120	design	design	NOUN
ftr-434	273	121	of	of	ADP
ftr-434	273	122	a	a	DET
ftr-434	273	123	product	product	NOUN
ftr-434	273	124	.	.	PUNCT
ftr-434	273	125	”	"	PUNCT
ftr-434	273	126	)	)	PUNCT
ftr-434	273	127	.	.	PUNCT
ftr-434	274	1	34	34	NUM
ftr-434	274	2	.	.	PUNCT
ftr-434	275	1	i	i	PRON
ftr-434	275	2	d.	d.	PROPN
ftr-434	275	3	at	at	ADP
ftr-434	275	4	214	214	NUM
ftr-434	275	5	(	(	PUNCT
ftr-434	275	6	“	"	PUNCT
ftr-434	275	7	[	[	X
ftr-434	275	8	p]roduct	p]roduct	NOUN
ftr-434	275	9	design	design	NOUN
ftr-434	275	10	can	can	AUX
ftr-434	275	11	not	not	PART
ftr-434	275	12	be	be	AUX
ftr-434	275	13	protected	protect	VERB
ftr-434	275	14	under	under	ADP
ftr-434	275	15	[	[	PUNCT
ftr-434	275	16	lanham	lanham	PROPN
ftr-434	275	17	act	act	PROPN
ftr-434	275	18	]	]	PUNCT
ftr-434	275	19	§	§	PROPN
ftr-434	275	20	43(a	43(a	NUM
ftr-434	275	21	)	)	PUNCT
ftr-434	275	22	without	without	ADP
ftr-434	275	23	a	a	DET
ftr-434	275	24	showing	showing	NOUN
ftr-434	275	25	of	of	ADP
ftr-434	275	26	secondary	secondary	ADJ
ftr-434	275	27	meaning	meaning	NOUN
ftr-434	275	28	.	.	PUNCT
ftr-434	275	29	”	"	PUNCT
ftr-434	275	30	)	)	PUNCT
ftr-434	275	31	.	.	PUNCT
ftr-434	276	1	“	"	PUNCT
ftr-434	276	2	secondary	secondary	ADJ
ftr-434	276	3	meaning	meaning	NOUN
ftr-434	276	4	”	"	PUNCT
ftr-434	276	5	exists	exist	VERB
ftr-434	276	6	if	if	SCONJ
ftr-434	276	7	the	the	DET
ftr-434	276	8	plaintiff	plaintiff	NOUN
ftr-434	276	9	can	can	AUX
ftr-434	276	10	“	"	PUNCT
ftr-434	276	11	show	show	VERB
ftr-434	276	12	that	that	SCONJ
ftr-434	276	13	the	the	DET
ftr-434	276	14	primary	primary	ADJ
ftr-434	276	15	significance	significance	NOUN
ftr-434	276	16	of	of	ADP
ftr-434	276	17	the	the	DET
ftr-434	276	18	term	term	NOUN
ftr-434	276	19	in	in	ADP
ftr-434	276	20	the	the	DET
ftr-434	276	21	minds	mind	NOUN
ftr-434	276	22	of	of	ADP
ftr-434	276	23	the	the	DET
ftr-434	276	24	consuming	consume	VERB
ftr-434	276	25	public	public	NOUN
ftr-434	276	26	is	be	AUX
ftr-434	276	27	not	not	PART
ftr-434	276	28	the	the	DET
ftr-434	276	29	product	product	NOUN
ftr-434	276	30	but	but	CCONJ
ftr-434	276	31	the	the	DET
ftr-434	276	32	producer	producer	NOUN
ftr-434	276	33	.	.	PUNCT
ftr-434	276	34	”	"	PUNCT
ftr-434	277	1	kellog	kellog	PROPN
ftr-434	277	2	co.	co.	PROPN
ftr-434	277	3	v.	v.	ADP
ftr-434	277	4	national	national	PROPN
ftr-434	277	5	biscuit	biscuit	PROPN
ftr-434	277	6	co.	co.	PROPN
ftr-434	277	7	,	,	PUNCT
ftr-434	277	8	305	305	NUM
ftr-434	277	9	u.s	u.s	PROPN
ftr-434	277	10	.	.	PROPN
ftr-434	277	11	111	111	NUM
ftr-434	277	12	,	,	PUNCT
ftr-434	277	13	118	118	NUM
ftr-434	277	14	(	(	PUNCT
ftr-434	277	15	1938)(quoted	1938)(quote	VERB
ftr-434	277	16	in	in	ADP
ftr-434	277	17	zatarain	zatarain	PROPN
ftr-434	277	18	’s	’s	PART
ftr-434	277	19	,	,	PUNCT
ftr-434	277	20	inc	inc	PROPN
ftr-434	277	21	.	.	PROPN
ftr-434	278	1	v.	v.	PROPN
ftr-434	278	2	oak	oak	PROPN
ftr-434	278	3	grove	grove	PROPN
ftr-434	278	4	smokehouse	smokehouse	PROPN
ftr-434	278	5	,	,	PUNCT
ftr-434	278	6	inc	inc	PROPN
ftr-434	278	7	.	.	PROPN
ftr-434	278	8	,	,	PUNCT
ftr-434	278	9	698	698	NUM
ftr-434	278	10	f.2d	f.2d	NOUN
ftr-434	278	11	786	786	NUM
ftr-434	278	12	,	,	PUNCT
ftr-434	278	13	791	791	NUM
ftr-434	278	14	(	(	PUNCT
ftr-434	278	15	5th	5th	ADJ
ftr-434	278	16	cir	cir	NOUN
ftr-434	278	17	.	.	PUNCT
ftr-434	278	18	1983	1983	NUM
ftr-434	278	19	)	)	PUNCT
ftr-434	278	20	)	)	PUNCT
ftr-434	278	21	.	.	PUNCT
ftr-434	279	1	also	also	ADV
ftr-434	279	2	if	if	SCONJ
ftr-434	279	3	the	the	DET
ftr-434	279	4	trade	trade	NOUN
ftr-434	279	5	dress	dress	NOUN
ftr-434	279	6	is	be	AUX
ftr-434	279	7	not	not	PART
ftr-434	279	8	registered	register	VERB
ftr-434	279	9	on	on	ADP
ftr-434	279	10	the	the	DET
ftr-434	279	11	pto	pto	PROPN
ftr-434	279	12	’s	’s	PART
ftr-434	279	13	principal	principal	ADJ
ftr-434	279	14	register	register	NOUN
ftr-434	279	15	,	,	PUNCT
ftr-434	279	16	“	"	PUNCT
ftr-434	279	17	the	the	DET
ftr-434	279	18	person	person	NOUN
ftr-434	279	19	who	who	PRON
ftr-434	279	20	asserts	assert	VERB
ftr-434	279	21	trade	trade	NOUN
ftr-434	279	22	dress	dress	NOUN
ftr-434	279	23	protection	protection	NOUN
ftr-434	279	24	has	have	AUX
ftr-434	279	25	the	the	DET
ftr-434	279	26	burden	burden	NOUN
ftr-434	279	27	of	of	ADP
ftr-434	279	28	proving	prove	VERB
ftr-434	279	29	that	that	SCONJ
ftr-434	279	30	the	the	DET
ftr-434	279	31	matter	matter	NOUN
ftr-434	279	32	sought	seek	VERB
ftr-434	279	33	to	to	PART
ftr-434	279	34	be	be	AUX
ftr-434	279	35	protected	protect	VERB
ftr-434	279	36	is	be	AUX
ftr-434	279	37	not	not	PART
ftr-434	279	38	functional	functional	ADJ
ftr-434	279	39	”	"	PUNCT
ftr-434	279	40	)	)	PUNCT
ftr-434	279	41	.	.	PUNCT
ftr-434	280	1	15	15	NUM
ftr-434	280	2	u.s.c	u.s.c	ADJ
ftr-434	280	3	.	.	PUNCT
ftr-434	281	1	§	§	PROPN
ftr-434	281	2	1225(a)(3	1225(a)(3	NUM
ftr-434	281	3	)	)	PUNCT
ftr-434	281	4	,	,	PUNCT
ftr-434	281	5	lanham	lanham	PROPN
ftr-434	281	6	act	act	NOUN
ftr-434	281	7	§	§	PROPN
ftr-434	281	8	43(a)(3	43(a)(3	NUM
ftr-434	281	9	)	)	PUNCT
ftr-434	281	10	.	.	PUNCT
ftr-434	282	1	35	35	NUM
ftr-434	282	2	.	.	PUNCT
ftr-434	283	1	see	see	VERB
ftr-434	283	2	j.	j.	PROPN
ftr-434	283	3	thomas	thomas	PROPN
ftr-434	283	4	mccarthy	mccarthy	PROPN
ftr-434	283	5	,	,	PUNCT
ftr-434	283	6	mccarthy	mccarthy	NOUN
ftr-434	283	7	on	on	ADP
ftr-434	283	8	trademarks	trademark	NOUN
ftr-434	283	9	and	and	CCONJ
ftr-434	283	10	unfair	unfair	ADJ
ftr-434	283	11	competition	competition	NOUN
ftr-434	283	12	,	,	PUNCT
ftr-434	283	13	§	§	PROPN
ftr-434	283	14	26.20	26.20	NUM
ftr-434	283	15	,	,	PUNCT
ftr-434	283	16	p.	p.	NOUN
ftr-434	283	17	26	26	NUM
ftr-434	283	18	-	-	SYM
ftr-434	283	19	31	31	NUM
ftr-434	283	20	(	(	PUNCT
ftr-434	283	21	discussing	discuss	VERB
ftr-434	283	22	the	the	DET
ftr-434	283	23	“	"	PUNCT
ftr-434	283	24	zone	zone	NOUN
ftr-434	283	25	of	of	ADP
ftr-434	283	26	natural	natural	ADJ
ftr-434	283	27	expansion	expansion	NOUN
ftr-434	283	28	,	,	PUNCT
ftr-434	283	29	”	"	PUNCT
ftr-434	283	30	and	and	CCONJ
ftr-434	283	31	citing	cite	VERB
ftr-434	283	32	burger	burger	NOUN
ftr-434	283	33	king	king	NOUN
ftr-434	283	34	of	of	ADP
ftr-434	283	35	florida	florida	PROPN
ftr-434	283	36	,	,	PUNCT
ftr-434	283	37	inc	inc	PROPN
ftr-434	283	38	.	.	PROPN
ftr-434	284	1	v.	v.	ADP
ftr-434	284	2	brewer	brewer	PROPN
ftr-434	284	3	,	,	PUNCT
ftr-434	284	4	244	244	NUM
ftr-434	284	5	f.supp	f.supp	ADJ
ftr-434	284	6	.	.	PROPN
ftr-434	285	1	293	293	NUM
ftr-434	285	2	(	(	PUNCT
ftr-434	285	3	w.d	w.d	PROPN
ftr-434	285	4	.	.	PROPN
ftr-434	285	5	tenn	tenn	PROPN
ftr-434	285	6	.	.	PROPN
ftr-434	285	7	1965	1965	NUM
ftr-434	285	8	)	)	PUNCT
ftr-434	285	9	)	)	PUNCT
ftr-434	285	10	.	.	PUNCT
ftr-434	286	1	15	15	NUM
ftr-434	286	2	u.s.c	u.s.c	ADJ
ftr-434	286	3	.	.	PUNCT
ftr-434	287	1	§	§	PROPN
ftr-434	287	2	1125(a	1125(a	NUM
ftr-434	287	3	)	)	PUNCT
ftr-434	287	4	,	,	PUNCT
ftr-434	287	5	also	also	ADV
ftr-434	287	6	known	know	VERB
ftr-434	287	7	as	as	ADP
ftr-434	287	8	§	§	PROPN
ftr-434	287	9	43	43	NUM
ftr-434	287	10	of	of	ADP
ftr-434	287	11	the	the	DET
ftr-434	287	12	lanham	lanham	PROPN
ftr-434	287	13	act	act	NOUN
ftr-434	287	14	,	,	PUNCT
ftr-434	287	15	provides	provide	VERB
ftr-434	287	16	a	a	DET
ftr-434	287	17	federal	federal	ADJ
ftr-434	287	18	cause	cause	NOUN
ftr-434	287	19	of	of	ADP
ftr-434	287	20	action	action	NOUN
ftr-434	287	21	for	for	ADP
ftr-434	287	22	infringement	infringement	NOUN
ftr-434	287	23	of	of	ADP
ftr-434	287	24	unregistered	unregistered	ADJ
ftr-434	287	25	marks	mark	NOUN
ftr-434	287	26	.	.	PUNCT
ftr-434	288	1	the	the	DET
ftr-434	288	2	owner	owner	NOUN
ftr-434	288	3	must	must	AUX
ftr-434	288	4	use	use	VERB
ftr-434	288	5	the	the	DET
ftr-434	288	6	mark	mark	NOUN
ftr-434	288	7	in	in	ADP
ftr-434	288	8	commerce	commerce	PROPN
ftr-434	288	9	to	to	PART
ftr-434	288	10	have	have	VERB
ftr-434	288	11	a	a	DET
ftr-434	288	12	cause	cause	NOUN
ftr-434	288	13	of	of	ADP
ftr-434	288	14	action	action	NOUN
ftr-434	288	15	under	under	ADP
ftr-434	288	16	§	§	PROPN
ftr-434	288	17	43(a	43(a	NUM
ftr-434	288	18	)	)	PUNCT
ftr-434	288	19	.	.	PUNCT
ftr-434	289	1	if	if	SCONJ
ftr-434	289	2	the	the	DET
ftr-434	289	3	mark	mark	NOUN
ftr-434	289	4	has	have	AUX
ftr-434	289	5	not	not	PART
ftr-434	289	6	been	be	AUX
ftr-434	289	7	used	use	VERB
ftr-434	289	8	in	in	ADP
ftr-434	289	9	commerce	commerce	NOUN
ftr-434	289	10	,	,	PUNCT
ftr-434	289	11	common	common	ADJ
ftr-434	289	12	law	law	NOUN
ftr-434	289	13	protection	protection	NOUN
ftr-434	289	14	for	for	ADP
ftr-434	289	15	the	the	DET
ftr-434	289	16	infringement	infringement	NOUN
ftr-434	289	17	of	of	ADP
ftr-434	289	18	the	the	DET
ftr-434	289	19	unregistered	unregistered	ADJ
ftr-434	289	20	mark	mark	NOUN
ftr-434	289	21	is	be	AUX
ftr-434	289	22	still	still	ADV
ftr-434	289	23	available	available	ADJ
ftr-434	289	24	,	,	PUNCT
ftr-434	289	25	but	but	CCONJ
ftr-434	289	26	only	only	ADV
ftr-434	289	27	in	in	ADP
ftr-434	289	28	areas	area	NOUN
ftr-434	289	29	of	of	ADP
ftr-434	289	30	actual	actual	ADJ
ftr-434	289	31	use	use	NOUN
ftr-434	289	32	and	and	CCONJ
ftr-434	289	33	the	the	DET
ftr-434	289	34	zone	zone	NOUN
ftr-434	289	35	of	of	ADP
ftr-434	289	36	natural	natural	ADJ
ftr-434	289	37	expansion	expansion	NOUN
ftr-434	289	38	.	.	PUNCT
ftr-434	290	1	this	this	PRON
ftr-434	290	2	assumes	assume	VERB
ftr-434	290	3	that	that	SCONJ
ftr-434	290	4	the	the	DET
ftr-434	290	5	user	user	NOUN
ftr-434	290	6	is	be	AUX
ftr-434	290	7	the	the	DET
ftr-434	290	8	first	first	ADJ
ftr-434	290	9	user	user	NOUN
ftr-434	290	10	(	(	PUNCT
ftr-434	290	11	also	also	ADV
ftr-434	290	12	called	call	VERB
ftr-434	290	13	the	the	DET
ftr-434	290	14	“	"	PUNCT
ftr-434	290	15	senior	senior	ADJ
ftr-434	290	16	user	user	NOUN
ftr-434	290	17	”	"	PUNCT
ftr-434	290	18	)	)	PUNCT
ftr-434	290	19	in	in	ADP
ftr-434	290	20	that	that	DET
ftr-434	290	21	geographic	geographic	ADJ
ftr-434	290	22	area	area	NOUN
ftr-434	290	23	.	.	PUNCT
ftr-434	291	1	if	if	SCONJ
ftr-434	291	2	there	there	PRON
ftr-434	291	3	is	be	VERB
ftr-434	291	4	a	a	DET
ftr-434	291	5	prior	prior	ADJ
ftr-434	291	6	user	user	NOUN
ftr-434	291	7	(	(	PUNCT
ftr-434	291	8	who	who	PRON
ftr-434	291	9	has	have	AUX
ftr-434	291	10	not	not	PART
ftr-434	291	11	abandoned	abandon	VERB
ftr-434	291	12	the	the	DET
ftr-434	291	13	mark	mark	NOUN
ftr-434	291	14	)	)	PUNCT
ftr-434	291	15	the	the	DET
ftr-434	291	16	new	new	ADJ
ftr-434	291	17	user	user	NOUN
ftr-434	291	18	(	(	PUNCT
ftr-434	291	19	often	often	ADV
ftr-434	291	20	called	call	VERB
ftr-434	291	21	the	the	DET
ftr-434	291	22	“	"	PUNCT
ftr-434	291	23	junior	junior	ADJ
ftr-434	291	24	user	user	NOUN
ftr-434	291	25	”	"	PUNCT
ftr-434	291	26	)	)	PUNCT
ftr-434	291	27	,	,	PUNCT
ftr-434	291	28	may	may	AUX
ftr-434	291	29	be	be	AUX
ftr-434	291	30	sued	sue	VERB
ftr-434	291	31	for	for	ADP
ftr-434	291	32	infringement	infringement	NOUN
ftr-434	291	33	under	under	ADP
ftr-434	291	34	section	section	NOUN
ftr-434	291	35	43(a	43(a	NUM
ftr-434	291	36	)	)	PUNCT
ftr-434	291	37	of	of	ADP
ftr-434	291	38	the	the	DET
ftr-434	291	39	lanham	lanham	PROPN
ftr-434	291	40	act	act	NOUN
ftr-434	291	41	and/or	and/or	CCONJ
ftr-434	291	42	state	state	NOUN
ftr-434	291	43	trademark	trademark	NOUN
ftr-434	291	44	law	law	NOUN
ftr-434	291	45	.	.	PUNCT
ftr-434	292	1	558	558	NUM
ftr-434	292	2	florida	florida	PROPN
ftr-434	292	3	tax	tax	NOUN
ftr-434	292	4	review	review	NOUN
ftr-434	292	5	[	[	X
ftr-434	292	6	vol.5:8	vol.5:8	NOUN
ftr-434	292	7	notice	notice	NOUN
ftr-434	292	8	,	,	PUNCT
ftr-434	292	9	which	which	PRON
ftr-434	292	10	cuts	cut	VERB
ftr-434	292	11	off	off	ADP
ftr-434	292	12	potential	potential	ADJ
ftr-434	292	13	rights	right	NOUN
ftr-434	292	14	of	of	ADP
ftr-434	292	15	any	any	DET
ftr-434	292	16	future	future	ADJ
ftr-434	292	17	users	user	NOUN
ftr-434	292	18	of	of	ADP
ftr-434	292	19	the	the	DET
ftr-434	292	20	same	same	ADJ
ftr-434	292	21	or	or	CCONJ
ftr-434	292	22	similar	similar	ADJ
ftr-434	292	23	mark	mark	NOUN
ftr-434	292	24	;	;	PUNCT
ftr-434	292	25	(	(	PUNCT
ftr-434	292	26	ii	ii	X
ftr-434	292	27	)	)	PUNCT
ftr-434	292	28	the	the	DET
ftr-434	292	29	mark	mark	NOUN
ftr-434	292	30	may	may	AUX
ftr-434	292	31	become	become	VERB
ftr-434	292	32	“	"	PUNCT
ftr-434	292	33	incontestable	incontestable	ADJ
ftr-434	292	34	”	"	PUNCT
ftr-434	292	35	after	after	ADP
ftr-434	292	36	five	five	NUM
ftr-434	292	37	years	year	NOUN
ftr-434	292	38	,	,	PUNCT
ftr-434	292	39	which	which	DET
ftr-434	292	40	will36	will36	NOUN
ftr-434	292	41	eliminate	eliminate	VERB
ftr-434	292	42	a	a	DET
ftr-434	292	43	number	number	NOUN
ftr-434	292	44	of	of	ADP
ftr-434	292	45	defenses	defense	NOUN
ftr-434	292	46	which	which	PRON
ftr-434	292	47	others	other	NOUN
ftr-434	292	48	may	may	AUX
ftr-434	292	49	raise	raise	VERB
ftr-434	292	50	if	if	SCONJ
ftr-434	292	51	they	they	PRON
ftr-434	292	52	use	use	VERB
ftr-434	292	53	the	the	DET
ftr-434	292	54	same	same	ADJ
ftr-434	292	55	or	or	CCONJ
ftr-434	292	56	similar	similar	ADJ
ftr-434	292	57	mark	mark	NOUN
ftr-434	292	58	;	;	PUNCT
ftr-434	292	59	and	and	CCONJ
ftr-434	292	60	(	(	PUNCT
ftr-434	292	61	iii	iii	X
ftr-434	292	62	)	)	PUNCT
ftr-434	292	63	it	it	PRON
ftr-434	292	64	provides	provide	VERB
ftr-434	292	65	the	the	DET
ftr-434	292	66	right	right	NOUN
ftr-434	292	67	to	to	PART
ftr-434	292	68	bring	bring	VERB
ftr-434	292	69	a	a	DET
ftr-434	292	70	federal	federal	ADJ
ftr-434	292	71	cause	cause	NOUN
ftr-434	292	72	of	of	ADP
ftr-434	292	73	action37	action37	NOUN
ftr-434	292	74	without	without	ADP
ftr-434	292	75	regard	regard	NOUN
ftr-434	292	76	to	to	ADP
ftr-434	292	77	diversity	diversity	NOUN
ftr-434	292	78	or	or	CCONJ
ftr-434	292	79	minimum	minimum	NOUN
ftr-434	292	80	amounts	amount	NOUN
ftr-434	292	81	in	in	ADP
ftr-434	292	82	controversy	controversy	NOUN
ftr-434	292	83	.	.	PUNCT
ftr-434	293	1	traditionally,38	traditionally,38	NOUN
ftr-434	293	2	an	an	DET
ftr-434	293	3	application	application	NOUN
ftr-434	293	4	for	for	ADP
ftr-434	293	5	federal	federal	ADJ
ftr-434	293	6	registration	registration	NOUN
ftr-434	293	7	could	could	AUX
ftr-434	293	8	not	not	PART
ftr-434	293	9	be	be	AUX
ftr-434	293	10	filed	file	VERB
ftr-434	293	11	until	until	SCONJ
ftr-434	293	12	the	the	DET
ftr-434	293	13	mark	mark	NOUN
ftr-434	293	14	was	be	AUX
ftr-434	293	15	used	use	VERB
ftr-434	293	16	“	"	PUNCT
ftr-434	293	17	in	in	ADP
ftr-434	293	18	commerce	commerce	NOUN
ftr-434	293	19	.	.	PUNCT
ftr-434	293	20	”	"	PUNCT
ftr-434	294	1	as	as	ADP
ftr-434	294	2	a	a	DET
ftr-434	294	3	result	result	NOUN
ftr-434	294	4	of	of	ADP
ftr-434	294	5	the	the	DET
ftr-434	294	6	trademark	trademark	NOUN
ftr-434	294	7	law	law	NOUN
ftr-434	294	8	revision	revision	NOUN
ftr-434	294	9	act	act	NOUN
ftr-434	294	10	of	of	ADP
ftr-434	294	11	1989	1989	NUM
ftr-434	294	12	an39	an39	PROPN
ftr-434	294	13	40	40	NUM
ftr-434	294	14	application	application	NOUN
ftr-434	294	15	can	can	AUX
ftr-434	294	16	be	be	AUX
ftr-434	294	17	filed	file	VERB
ftr-434	294	18	before	before	SCONJ
ftr-434	294	19	the	the	DET
ftr-434	294	20	mark	mark	NOUN
ftr-434	294	21	has	have	AUX
ftr-434	294	22	actually	actually	ADV
ftr-434	294	23	been	be	AUX
ftr-434	294	24	used	use	VERB
ftr-434	294	25	in	in	ADP
ftr-434	294	26	commerce	commerce	NOUN
ftr-434	294	27	if	if	SCONJ
ftr-434	294	28	in	in	ADP
ftr-434	294	29	good	good	ADJ
ftr-434	294	30	faith	faith	NOUN
ftr-434	294	31	the	the	DET
ftr-434	294	32	applicant	applicant	NOUN
ftr-434	294	33	has	have	VERB
ftr-434	294	34	a	a	DET
ftr-434	294	35	“	"	PUNCT
ftr-434	294	36	bona	bona	ADJ
ftr-434	294	37	fide	fide	ADJ
ftr-434	294	38	intention	intention	NOUN
ftr-434	294	39	.	.	PUNCT
ftr-434	294	40	.	.	PUNCT
ftr-434	295	1	.	.	PUNCT
ftr-434	296	1	to	to	PART
ftr-434	296	2	use	use	VERB
ftr-434	296	3	[	[	X
ftr-434	296	4	the	the	DET
ftr-434	296	5	]	]	X
ftr-434	296	6	trademark	trademark	NOUN
ftr-434	296	7	in	in	ADP
ftr-434	296	8	commerce	commerce	NOUN
ftr-434	296	9	.	.	PUNCT
ftr-434	296	10	”	"	PUNCT
ftr-434	297	1	upon	upon	SCONJ
ftr-434	297	2	the	the	DET
ftr-434	297	3	filing	filing	NOUN
ftr-434	297	4	of	of	ADP
ftr-434	297	5	an	an	DET
ftr-434	297	6	“	"	PUNCT
ftr-434	297	7	intent	intent	NOUN
ftr-434	297	8	to	to	PART
ftr-434	297	9	use	use	VERB
ftr-434	297	10	”	"	PUNCT
ftr-434	297	11	application	application	NOUN
ftr-434	297	12	,	,	PUNCT
ftr-434	297	13	the	the	DET
ftr-434	297	14	pto	pto	PROPN
ftr-434	297	15	will41	will41	PROPN
ftr-434	297	16	issue	issue	VERB
ftr-434	297	17	a	a	DET
ftr-434	297	18	“	"	PUNCT
ftr-434	297	19	notice	notice	NOUN
ftr-434	297	20	of	of	ADP
ftr-434	297	21	allowance	allowance	NOUN
ftr-434	297	22	,	,	PUNCT
ftr-434	297	23	”	"	PUNCT
ftr-434	297	24	rather	rather	ADV
ftr-434	297	25	than	than	ADP
ftr-434	297	26	registering	register	VERB
ftr-434	297	27	the	the	DET
ftr-434	297	28	mark	mark	NOUN
ftr-434	297	29	.	.	PUNCT
ftr-434	298	1	if	if	SCONJ
ftr-434	298	2	the	the	DET
ftr-434	298	3	applicant42	applicant42	NOUN
ftr-434	298	4	then	then	ADV
ftr-434	298	5	files	file	VERB
ftr-434	298	6	a	a	DET
ftr-434	298	7	verified	verified	ADJ
ftr-434	298	8	statement	statement	NOUN
ftr-434	298	9	that	that	SCONJ
ftr-434	298	10	the	the	DET
ftr-434	298	11	mark	mark	NOUN
ftr-434	298	12	has	have	AUX
ftr-434	298	13	in	in	ADP
ftr-434	298	14	fact	fact	NOUN
ftr-434	298	15	been	be	AUX
ftr-434	298	16	used	use	VERB
ftr-434	298	17	in	in	ADP
ftr-434	298	18	commerce	commerce	NOUN
ftr-434	298	19	within	within	ADP
ftr-434	298	20	six	six	NUM
ftr-434	298	21	months	month	NOUN
ftr-434	298	22	of	of	ADP
ftr-434	298	23	the	the	DET
ftr-434	298	24	application	application	NOUN
ftr-434	298	25	(	(	PUNCT
ftr-434	298	26	the	the	DET
ftr-434	298	27	six	six	NUM
ftr-434	298	28	month	month	NOUN
ftr-434	298	29	period	period	NOUN
ftr-434	298	30	can	can	AUX
ftr-434	298	31	be	be	AUX
ftr-434	298	32	extended	extend	VERB
ftr-434	298	33	to	to	ADP
ftr-434	298	34	one	one	NUM
ftr-434	298	35	year	year	NOUN
ftr-434	298	36	automatically	automatically	ADV
ftr-434	298	37	and	and	CCONJ
ftr-434	298	38	to	to	ADP
ftr-434	298	39	three	three	NUM
ftr-434	298	40	years	year	NOUN
ftr-434	298	41	for	for	ADP
ftr-434	298	42	good	good	ADJ
ftr-434	298	43	cause	cause	NOUN
ftr-434	298	44	shown	show	VERB
ftr-434	298	45	)	)	PUNCT
ftr-434	298	46	the	the	DET
ftr-434	298	47	mark	mark	NOUN
ftr-434	298	48	can	can	AUX
ftr-434	298	49	be	be	AUX
ftr-434	298	50	registered	register	VERB
ftr-434	298	51	.	.	PUNCT
ftr-434	299	1	if	if	SCONJ
ftr-434	299	2	the	the	DET
ftr-434	299	3	applicant	applicant	NOUN
ftr-434	299	4	satisfies	satisfy	VERB
ftr-434	299	5	this	this	DET
ftr-434	299	6	requirement	requirement	NOUN
ftr-434	299	7	,	,	PUNCT
ftr-434	299	8	the	the	DET
ftr-434	299	9	initial	initial	ADJ
ftr-434	299	10	application43	application43	NOUN
ftr-434	299	11	will	will	AUX
ftr-434	299	12	be	be	AUX
ftr-434	299	13	considered	consider	VERB
ftr-434	299	14	“	"	PUNCT
ftr-434	299	15	constructive	constructive	ADJ
ftr-434	299	16	use	use	NOUN
ftr-434	299	17	”	"	PUNCT
ftr-434	299	18	entitling	entitle	VERB
ftr-434	299	19	the	the	DET
ftr-434	299	20	registrant	registrant	NOUN
ftr-434	299	21	to	to	ADP
ftr-434	299	22	nationwide	nationwide	ADJ
ftr-434	299	23	priority	priority	NOUN
ftr-434	299	24	from	from	ADP
ftr-434	299	25	the	the	DET
ftr-434	299	26	date	date	NOUN
ftr-434	299	27	of	of	ADP
ftr-434	299	28	the	the	DET
ftr-434	299	29	application	application	NOUN
ftr-434	299	30	.	.	PUNCT
ftr-434	300	1	federal	federal	ADJ
ftr-434	300	2	registration	registration	NOUN
ftr-434	300	3	of	of	ADP
ftr-434	300	4	a	a	DET
ftr-434	300	5	mark	mark	NOUN
ftr-434	300	6	will44	will44	NOUN
ftr-434	300	7	provide	provide	VERB
ftr-434	300	8	several	several	ADJ
ftr-434	300	9	other	other	ADJ
ftr-434	300	10	advantages	advantage	NOUN
ftr-434	300	11	,	,	PUNCT
ftr-434	300	12	particularly	particularly	ADV
ftr-434	300	13	when	when	SCONJ
ftr-434	300	14	the	the	DET
ftr-434	300	15	trademark	trademark	NOUN
ftr-434	300	16	owner	owner	NOUN
ftr-434	300	17	sues	sue	VERB
ftr-434	300	18	for	for	ADP
ftr-434	300	19	trademark	trademark	NOUN
ftr-434	300	20	infringement.45	infringement.45	VERB
ftr-434	300	21	36	36	NUM
ftr-434	300	22	.	.	NOUN
ftr-434	300	23	15	15	NUM
ftr-434	300	24	u.s.c	u.s.c	NOUN
ftr-434	300	25	.	.	PUNCT
ftr-434	301	1	§	§	PROPN
ftr-434	301	2	1072	1072	NUM
ftr-434	301	3	,	,	PUNCT
ftr-434	301	4	lanham	lanham	PROPN
ftr-434	301	5	act	act	NOUN
ftr-434	301	6	§	§	PROPN
ftr-434	301	7	22	22	NUM
ftr-434	301	8	(	(	PUNCT
ftr-434	301	9	constructive	constructive	ADJ
ftr-434	301	10	notice	notice	NOUN
ftr-434	301	11	)	)	PUNCT
ftr-434	301	12	;	;	PUNCT
ftr-434	301	13	15	15	NUM
ftr-434	301	14	u.s.c	u.s.c	NOUN
ftr-434	301	15	.	.	PUNCT
ftr-434	302	1	§	§	PROPN
ftr-434	302	2	1057	1057	NUM
ftr-434	302	3	,	,	PUNCT
ftr-434	302	4	lanham	lanham	PROPN
ftr-434	302	5	act	act	NOUN
ftr-434	302	6	§	§	PROPN
ftr-434	302	7	7(b	7(b	NOUN
ftr-434	302	8	)	)	PUNCT
ftr-434	302	9	(	(	PUNCT
ftr-434	302	10	“	"	PUNCT
ftr-434	302	11	a	a	DET
ftr-434	302	12	certificate	certificate	NOUN
ftr-434	302	13	of	of	ADP
ftr-434	302	14	registration	registration	NOUN
ftr-434	302	15	of	of	ADP
ftr-434	302	16	a	a	DET
ftr-434	302	17	mark	mark	NOUN
ftr-434	302	18	upon	upon	SCONJ
ftr-434	302	19	the	the	DET
ftr-434	302	20	principal	principal	NOUN
ftr-434	302	21	register	register	VERB
ftr-434	302	22	.	.	PUNCT
ftr-434	302	23	.	.	PUNCT
ftr-434	303	1	.	.	PUNCT
ftr-434	304	1	shall	shall	AUX
ftr-434	304	2	be	be	AUX
ftr-434	304	3	prima	prima	NOUN
ftr-434	304	4	facie	facie	NOUN
ftr-434	304	5	evidence	evidence	NOUN
ftr-434	304	6	of	of	ADP
ftr-434	304	7	the	the	DET
ftr-434	304	8	validity	validity	NOUN
ftr-434	304	9	of	of	ADP
ftr-434	304	10	the	the	DET
ftr-434	304	11	registered	register	VERB
ftr-434	304	12	mark	mark	NOUN
ftr-434	304	13	and	and	CCONJ
ftr-434	304	14	of	of	ADP
ftr-434	304	15	the	the	DET
ftr-434	304	16	registration	registration	NOUN
ftr-434	304	17	of	of	ADP
ftr-434	304	18	the	the	DET
ftr-434	304	19	mark	mark	NOUN
ftr-434	304	20	,	,	PUNCT
ftr-434	304	21	of	of	ADP
ftr-434	304	22	the	the	DET
ftr-434	304	23	registrant	registrant	NOUN
ftr-434	304	24	’s	’s	PART
ftr-434	304	25	ownership	ownership	NOUN
ftr-434	304	26	of	of	ADP
ftr-434	304	27	the	the	DET
ftr-434	304	28	mark	mark	NOUN
ftr-434	304	29	,	,	PUNCT
ftr-434	304	30	and	and	CCONJ
ftr-434	304	31	of	of	ADP
ftr-434	304	32	the	the	DET
ftr-434	304	33	registrant	registrant	NOUN
ftr-434	304	34	’s	’s	PART
ftr-434	304	35	exclusive	exclusive	ADJ
ftr-434	304	36	right	right	NOUN
ftr-434	304	37	to	to	PART
ftr-434	304	38	use	use	VERB
ftr-434	304	39	the	the	DET
ftr-434	304	40	registered	register	VERB
ftr-434	304	41	mark	mark	NOUN
ftr-434	304	42	,	,	PUNCT
ftr-434	304	43	in	in	ADP
ftr-434	304	44	commerce	commerce	NOUN
ftr-434	304	45	on	on	ADP
ftr-434	304	46	or	or	CCONJ
ftr-434	304	47	in	in	ADP
ftr-434	304	48	connection	connection	NOUN
ftr-434	304	49	with	with	ADP
ftr-434	304	50	the	the	DET
ftr-434	304	51	goods	good	NOUN
ftr-434	304	52	or	or	CCONJ
ftr-434	304	53	services	service	NOUN
ftr-434	304	54	specified	specify	VERB
ftr-434	304	55	in	in	ADP
ftr-434	304	56	the	the	DET
ftr-434	304	57	certificate	certificate	NOUN
ftr-434	304	58	,	,	PUNCT
ftr-434	304	59	subject	subject	ADJ
ftr-434	304	60	to	to	ADP
ftr-434	304	61	any	any	DET
ftr-434	304	62	conditions	condition	NOUN
ftr-434	304	63	or	or	CCONJ
ftr-434	304	64	limitations	limitation	NOUN
ftr-434	304	65	stated	state	VERB
ftr-434	304	66	in	in	ADP
ftr-434	304	67	the	the	DET
ftr-434	304	68	certificate	certificate	NOUN
ftr-434	304	69	.	.	PUNCT
ftr-434	304	70	”	"	PUNCT
ftr-434	304	71	)	)	PUNCT
ftr-434	304	72	.	.	PUNCT
ftr-434	305	1	37	37	NUM
ftr-434	305	2	.	.	NOUN
ftr-434	305	3	15	15	NUM
ftr-434	305	4	u.s.c	u.s.c	NOUN
ftr-434	305	5	.	.	PUNCT
ftr-434	306	1	§	§	PROPN
ftr-434	306	2	1065	1065	NUM
ftr-434	306	3	,	,	PUNCT
ftr-434	306	4	lanham	lanham	PROPN
ftr-434	306	5	act	act	NOUN
ftr-434	306	6	§	§	PROPN
ftr-434	306	7	15	15	NUM
ftr-434	306	8	.	.	PUNCT
ftr-434	306	9	38	38	NUM
ftr-434	306	10	.	.	NOUN
ftr-434	306	11	15	15	NUM
ftr-434	306	12	u.s.c	u.s.c	NOUN
ftr-434	306	13	.	.	PUNCT
ftr-434	307	1	§	§	PROPN
ftr-434	307	2	1121	1121	NUM
ftr-434	307	3	,	,	PUNCT
ftr-434	307	4	lanham	lanham	PROPN
ftr-434	307	5	act	act	NOUN
ftr-434	307	6	§	§	PROPN
ftr-434	307	7	39	39	NUM
ftr-434	307	8	.	.	PUNCT
ftr-434	307	9	39	39	NUM
ftr-434	307	10	.	.	PUNCT
ftr-434	308	1	see	see	VERB
ftr-434	308	2	zazu	zazu	PROPN
ftr-434	308	3	designs	design	NOUN
ftr-434	308	4	v.	v.	ADP
ftr-434	308	5	l’oreal	l’oreal	PROPN
ftr-434	308	6	,	,	PUNCT
ftr-434	308	7	s.a	s.a	PROPN
ftr-434	308	8	.	.	PROPN
ftr-434	308	9	,	,	PUNCT
ftr-434	308	10	979	979	NUM
ftr-434	308	11	f.2d	f.2d	SYM
ftr-434	308	12	499	499	NUM
ftr-434	308	13	(	(	PUNCT
ftr-434	308	14	7th	7th	ADJ
ftr-434	308	15	cir	cir	NOUN
ftr-434	308	16	.	.	PROPN
ftr-434	308	17	1992	1992	NUM
ftr-434	308	18	)	)	PUNCT
ftr-434	308	19	(	(	PUNCT
ftr-434	308	20	citing	cite	VERB
ftr-434	308	21	15	15	NUM
ftr-434	308	22	u.s.c	u.s.c	ADJ
ftr-434	308	23	.	.	PUNCT
ftr-434	309	1	§	§	PROPN
ftr-434	309	2	1051(a	1051(a	NUM
ftr-434	309	3	)	)	PUNCT
ftr-434	309	4	(	(	PUNCT
ftr-434	309	5	modified	modify	VERB
ftr-434	309	6	in	in	ADP
ftr-434	309	7	1989	1989	NUM
ftr-434	309	8	)	)	PUNCT
ftr-434	309	9	)	)	PUNCT
ftr-434	309	10	.	.	PUNCT
ftr-434	310	1	40	40	NUM
ftr-434	310	2	.	.	PUNCT
ftr-434	311	1	pub	pub	NOUN
ftr-434	311	2	.	.	PUNCT
ftr-434	312	1	l.	l.	PROPN
ftr-434	312	2	no	no	INTJ
ftr-434	312	3	.	.	PROPN
ftr-434	313	1	100	100	NUM
ftr-434	313	2	-	-	SYM
ftr-434	313	3	667	667	NUM
ftr-434	313	4	,	,	PUNCT
ftr-434	313	5	102	102	NUM
ftr-434	313	6	stat	stat	NOUN
ftr-434	313	7	.	.	PUNCT
ftr-434	314	1	3935	3935	NUM
ftr-434	314	2	,	,	PUNCT
ftr-434	314	3	codified	codify	VERB
ftr-434	314	4	at	at	ADP
ftr-434	314	5	15	15	NUM
ftr-434	314	6	u.s.c	u.s.c	ADJ
ftr-434	314	7	.	.	PUNCT
ftr-434	315	1	§	§	PROPN
ftr-434	315	2	1051	1051	NUM
ftr-434	315	3	.	.	PUNCT
ftr-434	316	1	41	41	NUM
ftr-434	316	2	.	.	NOUN
ftr-434	316	3	15	15	NUM
ftr-434	316	4	u.s.c	u.s.c	NOUN
ftr-434	316	5	.	.	PUNCT
ftr-434	317	1	§	§	PROPN
ftr-434	317	2	1051(b)(1	1051(b)(1	NUM
ftr-434	317	3	)	)	PUNCT
ftr-434	317	4	,	,	PUNCT
ftr-434	317	5	lanham	lanham	PROPN
ftr-434	317	6	act	act	NOUN
ftr-434	317	7	§	§	PROPN
ftr-434	317	8	1(b)(1	1(b)(1	NUM
ftr-434	317	9	)	)	PUNCT
ftr-434	317	10	.	.	PUNCT
ftr-434	318	1	42	42	NUM
ftr-434	318	2	.	.	PUNCT
ftr-434	319	1	i	i	PRON
ftr-434	319	2	d.	d.	PROPN
ftr-434	319	3	§	§	PROPN
ftr-434	319	4	1063(b)(2	1063(b)(2	PROPN
ftr-434	319	5	)	)	PUNCT
ftr-434	319	6	,	,	PUNCT
ftr-434	319	7	lanham	lanham	PROPN
ftr-434	319	8	act	act	PROPN
ftr-434	319	9	§	§	PROPN
ftr-434	319	10	13(b)(2	13(b)(2	NUM
ftr-434	319	11	)	)	PUNCT
ftr-434	319	12	.	.	PUNCT
ftr-434	320	1	43	43	NUM
ftr-434	320	2	.	.	PUNCT
ftr-434	321	1	i	i	PRON
ftr-434	321	2	d.	d.	PROPN
ftr-434	321	3	§	§	PROPN
ftr-434	321	4	1051(d	1051(d	NUM
ftr-434	321	5	)	)	PUNCT
ftr-434	321	6	,	,	PUNCT
ftr-434	321	7	lanham	lanham	PROPN
ftr-434	321	8	act	act	NOUN
ftr-434	321	9	§	§	PROPN
ftr-434	321	10	1(d	1(d	NUM
ftr-434	321	11	)	)	PUNCT
ftr-434	321	12	.	.	PUNCT
ftr-434	322	1	44	44	NUM
ftr-434	322	2	.	.	PUNCT
ftr-434	323	1	i	i	PRON
ftr-434	323	2	d.	d.	PROPN
ftr-434	323	3	§	§	PROPN
ftr-434	323	4	1057(c	1057(c	NUM
ftr-434	323	5	)	)	PUNCT
ftr-434	323	6	.	.	PUNCT
ftr-434	324	1	45	45	NUM
ftr-434	324	2	.	.	PUNCT
ftr-434	324	3	advantages	advantage	NOUN
ftr-434	324	4	from	from	ADP
ftr-434	324	5	federal	federal	ADJ
ftr-434	324	6	registration	registration	NOUN
ftr-434	324	7	include	include	VERB
ftr-434	324	8	:	:	PUNCT
ftr-434	324	9	(	(	PUNCT
ftr-434	324	10	i	i	NOUN
ftr-434	324	11	)	)	PUNCT
ftr-434	324	12	a	a	DET
ftr-434	324	13	presumption	presumption	NOUN
ftr-434	324	14	of	of	ADP
ftr-434	324	15	validity	validity	NOUN
ftr-434	324	16	of	of	ADP
ftr-434	324	17	the	the	DET
ftr-434	324	18	mark	mark	NOUN
ftr-434	324	19	and	and	CCONJ
ftr-434	324	20	the	the	DET
ftr-434	324	21	registrant	registrant	NOUN
ftr-434	324	22	’s	’s	PART
ftr-434	324	23	ownership	ownership	NOUN
ftr-434	324	24	of	of	ADP
ftr-434	324	25	the	the	DET
ftr-434	324	26	mark	mark	NOUN
ftr-434	324	27	;	;	PUNCT
ftr-434	324	28	15	15	NUM
ftr-434	324	29	u.s.c	u.s.c	NOUN
ftr-434	324	30	.	.	PUNCT
ftr-434	325	1	§	§	PROPN
ftr-434	325	2	1057(b	1057(b	NUM
ftr-434	325	3	)	)	PUNCT
ftr-434	325	4	,	,	PUNCT
ftr-434	325	5	lanham	lanham	PROPN
ftr-434	325	6	act	act	PROPN
ftr-434	325	7	§	§	PROPN
ftr-434	325	8	7(b	7(b	NOUN
ftr-434	325	9	)	)	PUNCT
ftr-434	325	10	;	;	PUNCT
ftr-434	325	11	(	(	PUNCT
ftr-434	325	12	ii	ii	X
ftr-434	325	13	)	)	PUNCT
ftr-434	325	14	federal	federal	ADJ
ftr-434	325	15	registration	registration	NOUN
ftr-434	325	16	functions	function	NOUN
ftr-434	325	17	as	as	ADP
ftr-434	325	18	constructive	constructive	ADJ
ftr-434	325	19	notice	notice	NOUN
ftr-434	325	20	of	of	ADP
ftr-434	325	21	a	a	DET
ftr-434	325	22	claim	claim	NOUN
ftr-434	325	23	of	of	ADP
ftr-434	325	24	ownership	ownership	NOUN
ftr-434	325	25	so	so	SCONJ
ftr-434	325	26	as	as	SCONJ
ftr-434	325	27	to	to	PART
ftr-434	325	28	eliminate	eliminate	VERB
ftr-434	325	29	any	any	DET
ftr-434	325	30	claim	claim	NOUN
ftr-434	325	31	of	of	ADP
ftr-434	325	32	good	good	ADJ
ftr-434	325	33	faith	faith	NOUN
ftr-434	325	34	adoption	adoption	NOUN
ftr-434	325	35	and	and	CCONJ
ftr-434	325	36	use	use	NOUN
ftr-434	325	37	after	after	ADP
ftr-434	325	38	the	the	DET
ftr-434	325	39	date	date	NOUN
ftr-434	325	40	of	of	ADP
ftr-434	325	41	registration	registration	NOUN
ftr-434	325	42	,	,	PUNCT
ftr-434	325	43	15	15	NUM
ftr-434	325	44	u.s.c	u.s.c	NOUN
ftr-434	325	45	.	.	PUNCT
ftr-434	326	1	§	§	PROPN
ftr-434	326	2	1072	1072	NUM
ftr-434	326	3	,	,	PUNCT
ftr-434	326	4	lanham	lanham	PROPN
ftr-434	326	5	act	act	NOUN
ftr-434	326	6	§	§	PROPN
ftr-434	326	7	35	35	NUM
ftr-434	326	8	;	;	PUNCT
ftr-434	326	9	(	(	PUNCT
ftr-434	326	10	iii	iii	NOUN
ftr-434	326	11	)	)	PUNCT
ftr-434	326	12	in	in	ADP
ftr-434	326	13	federal	federal	ADJ
ftr-434	326	14	court	court	NOUN
ftr-434	326	15	,	,	PUNCT
ftr-434	326	16	profits	profit	NOUN
ftr-434	326	17	,	,	PUNCT
ftr-434	326	18	damages	damage	NOUN
ftr-434	326	19	and	and	CCONJ
ftr-434	326	20	costs	cost	NOUN
ftr-434	326	21	are	be	AUX
ftr-434	326	22	recoverable	recoverable	ADJ
ftr-434	326	23	,	,	PUNCT
ftr-434	326	24	and	and	CCONJ
ftr-434	326	25	treble	treble	ADJ
ftr-434	326	26	damages	damage	NOUN
ftr-434	326	27	and	and	CCONJ
ftr-434	326	28	attorneys	attorney	NOUN
ftr-434	326	29	fees	fee	NOUN
ftr-434	326	30	are	be	AUX
ftr-434	326	31	available	available	ADJ
ftr-434	326	32	;	;	PUNCT
ftr-434	326	33	15	15	NUM
ftr-434	326	34	u.s.c	u.s.c	NOUN
ftr-434	326	35	.	.	PUNCT
ftr-434	327	1	§	§	PROPN
ftr-434	327	2	1117	1117	NUM
ftr-434	327	3	,	,	PUNCT
ftr-434	327	4	lanham	lanham	PROPN
ftr-434	327	5	act	act	NOUN
ftr-434	327	6	§	§	PROPN
ftr-434	327	7	22	22	NUM
ftr-434	327	8	;	;	PUNCT
ftr-434	327	9	and	and	CCONJ
ftr-434	327	10	(	(	PUNCT
ftr-434	327	11	iv	iv	X
ftr-434	327	12	)	)	PUNCT
ftr-434	327	13	the	the	DET
ftr-434	327	14	right	right	NOUN
ftr-434	327	15	to	to	PART
ftr-434	327	16	have	have	AUX
ftr-434	327	17	u.s	u.s	PROPN
ftr-434	327	18	.	.	PROPN
ftr-434	327	19	customs	customs	PROPN
ftr-434	327	20	exclude	exclude	VERB
ftr-434	327	21	infringing	infringe	VERB
ftr-434	327	22	goods	good	NOUN
ftr-434	327	23	.	.	PUNCT
ftr-434	328	1	15	15	NUM
ftr-434	328	2	u.s.c	u.s.c	NOUN
ftr-434	328	3	.	.	PUNCT
ftr-434	329	1	§	§	PROPN
ftr-434	329	2	1124	1124	NUM
ftr-434	329	3	,	,	PUNCT
ftr-434	329	4	lanham	lanham	PROPN
ftr-434	329	5	act	act	NOUN
ftr-434	329	6	§	§	PROPN
ftr-434	329	7	42	42	NUM
ftr-434	329	8	.	.	PUNCT
ftr-434	330	1	see	see	VERB
ftr-434	330	2	j.	j.	PROPN
ftr-434	330	3	thomas	thomas	PROPN
ftr-434	330	4	mccarthy	mccarthy	PROPN
ftr-434	330	5	,	,	PUNCT
ftr-434	330	6	supra	supra	PROPN
ftr-434	330	7	note	note	NOUN
ftr-434	330	8	35	35	NUM
ftr-434	330	9	,	,	PUNCT
ftr-434	330	10	at	at	ADP
ftr-434	330	11	§	§	PROPN
ftr-434	330	12	19.9	19.9	NUM
ftr-434	330	13	.	.	PUNCT
ftr-434	331	1	2002	2002	NUM
ftr-434	331	2	]	]	PUNCT
ftr-434	332	1	it	it	PRON
ftr-434	332	2	does	do	AUX
ftr-434	332	3	not	not	PART
ftr-434	332	4	compute	compute	VERB
ftr-434	332	5	559	559	NUM
ftr-434	332	6	the	the	DET
ftr-434	332	7	duration	duration	NOUN
ftr-434	332	8	of	of	ADP
ftr-434	332	9	a	a	DET
ftr-434	332	10	trademark	trademark	NOUN
ftr-434	332	11	is	be	AUX
ftr-434	332	12	perpetual	perpetual	ADJ
ftr-434	332	13	as	as	ADV
ftr-434	332	14	long	long	ADV
ftr-434	332	15	as	as	SCONJ
ftr-434	332	16	it	it	PRON
ftr-434	332	17	continues	continue	VERB
ftr-434	332	18	to	to	PART
ftr-434	332	19	function	function	VERB
ftr-434	332	20	as	as	ADP
ftr-434	332	21	a	a	DET
ftr-434	332	22	trademark	trademark	NOUN
ftr-434	332	23	.	.	PUNCT
ftr-434	333	1	46	46	NUM
ftr-434	333	2	a	a	DET
ftr-434	333	3	registered	register	VERB
ftr-434	333	4	trademark	trademark	NOUN
ftr-434	333	5	or	or	CCONJ
ftr-434	333	6	service	service	NOUN
ftr-434	333	7	mark	mark	NOUN
ftr-434	333	8	can	can	AUX
ftr-434	333	9	be	be	AUX
ftr-434	333	10	assigned	assign	VERB
ftr-434	333	11	“	"	PUNCT
ftr-434	333	12	with	with	ADP
ftr-434	333	13	the	the	DET
ftr-434	333	14	good	good	ADJ
ftr-434	333	15	will	will	NOUN
ftr-434	333	16	of	of	ADP
ftr-434	333	17	the	the	DET
ftr-434	333	18	business	business	NOUN
ftr-434	333	19	in	in	ADP
ftr-434	333	20	which	which	PRON
ftr-434	333	21	the	the	DET
ftr-434	333	22	mark	mark	NOUN
ftr-434	333	23	is	be	AUX
ftr-434	333	24	used	use	VERB
ftr-434	333	25	,	,	PUNCT
ftr-434	333	26	or	or	CCONJ
ftr-434	333	27	with	with	ADP
ftr-434	333	28	that	that	DET
ftr-434	333	29	part	part	NOUN
ftr-434	333	30	of	of	ADP
ftr-434	333	31	the	the	DET
ftr-434	333	32	good	good	ADJ
ftr-434	333	33	will	will	NOUN
ftr-434	333	34	of	of	ADP
ftr-434	333	35	the	the	DET
ftr-434	333	36	business	business	NOUN
ftr-434	333	37	connected	connect	VERB
ftr-434	333	38	with	with	ADP
ftr-434	333	39	the	the	DET
ftr-434	333	40	use	use	NOUN
ftr-434	333	41	of	of	ADP
ftr-434	333	42	and	and	CCONJ
ftr-434	333	43	symbolized	symbolize	VERB
ftr-434	333	44	by	by	ADP
ftr-434	333	45	the	the	DET
ftr-434	333	46	mark	mark	NOUN
ftr-434	333	47	.	.	PUNCT
ftr-434	334	1	”47	”47	PROPN
ftr-434	334	2	“	"	PUNCT
ftr-434	334	3	assignments	assignment	NOUN
ftr-434	334	4	shall	shall	AUX
ftr-434	334	5	be	be	AUX
ftr-434	334	6	by	by	ADP
ftr-434	334	7	instruments	instrument	NOUN
ftr-434	334	8	in	in	ADP
ftr-434	334	9	writing	writing	NOUN
ftr-434	334	10	,	,	PUNCT
ftr-434	334	11	duly	duly	ADV
ftr-434	334	12	executed	execute	VERB
ftr-434	334	13	,	,	PUNCT
ftr-434	334	14	”	"	PUNCT
ftr-434	334	15	and	and	CCONJ
ftr-434	334	16	should48	should48	NOUN
ftr-434	334	17	be	be	AUX
ftr-434	334	18	notarized	notarize	VERB
ftr-434	334	19	.	.	PUNCT
ftr-434	335	1	an	an	DET
ftr-434	335	2	assignment	assignment	NOUN
ftr-434	335	3	should	should	AUX
ftr-434	335	4	include	include	VERB
ftr-434	335	5	the	the	DET
ftr-434	335	6	right	right	NOUN
ftr-434	335	7	to	to	PART
ftr-434	335	8	sue	sue	VERB
ftr-434	335	9	for	for	ADP
ftr-434	335	10	past49	past49	NOUN
ftr-434	335	11	infringements	infringement	NOUN
ftr-434	335	12	and	and	CCONJ
ftr-434	335	13	to	to	PART
ftr-434	335	14	recover	recover	VERB
ftr-434	335	15	any	any	DET
ftr-434	335	16	damages	damage	NOUN
ftr-434	335	17	for	for	ADP
ftr-434	335	18	past	past	ADJ
ftr-434	335	19	infringement	infringement	NOUN
ftr-434	335	20	.	.	PUNCT
ftr-434	336	1	the	the	DET
ftr-434	336	2	assignment	assignment	NOUN
ftr-434	336	3	of	of	ADP
ftr-434	336	4	a	a	DET
ftr-434	336	5	federally	federally	ADV
ftr-434	336	6	registered	register	VERB
ftr-434	336	7	trademark	trademark	NOUN
ftr-434	336	8	should	should	AUX
ftr-434	336	9	be	be	AUX
ftr-434	336	10	registered	register	VERB
ftr-434	336	11	with	with	ADP
ftr-434	336	12	the	the	DET
ftr-434	336	13	pto	pto	PROPN
ftr-434	336	14	within	within	ADP
ftr-434	336	15	three	three	NUM
ftr-434	336	16	months	month	NOUN
ftr-434	336	17	after	after	ADP
ftr-434	336	18	the	the	DET
ftr-434	336	19	date	date	NOUN
ftr-434	336	20	of	of	ADP
ftr-434	336	21	the	the	DET
ftr-434	336	22	assignment	assignment	NOUN
ftr-434	336	23	,	,	PUNCT
ftr-434	336	24	or	or	CCONJ
ftr-434	336	25	before	before	ADP
ftr-434	336	26	subsequent	subsequent	ADJ
ftr-434	336	27	purchase	purchase	NOUN
ftr-434	336	28	.	.	PUNCT
ftr-434	337	1	otherwise	otherwise	ADV
ftr-434	337	2	,	,	PUNCT
ftr-434	337	3	the	the	DET
ftr-434	337	4	assignment	assignment	NOUN
ftr-434	337	5	“	"	PUNCT
ftr-434	337	6	shall	shall	AUX
ftr-434	337	7	be	be	AUX
ftr-434	337	8	void	void	ADJ
ftr-434	337	9	against	against	ADP
ftr-434	337	10	any	any	DET
ftr-434	337	11	subsequent	subsequent	ADJ
ftr-434	337	12	purchaser	purchaser	NOUN
ftr-434	337	13	for	for	ADP
ftr-434	337	14	valuable	valuable	ADJ
ftr-434	337	15	consideration	consideration	NOUN
ftr-434	337	16	without	without	ADP
ftr-434	337	17	notice	notice	NOUN
ftr-434	337	18	.	.	PUNCT
ftr-434	338	1	”50	”50	NOUN
ftr-434	338	2	if	if	SCONJ
ftr-434	338	3	a	a	DET
ftr-434	338	4	trademark	trademark	NOUN
ftr-434	338	5	or	or	CCONJ
ftr-434	338	6	service	service	NOUN
ftr-434	338	7	mark	mark	NOUN
ftr-434	338	8	is	be	AUX
ftr-434	338	9	licensed	license	VERB
ftr-434	338	10	,	,	PUNCT
ftr-434	338	11	it	it	PRON
ftr-434	338	12	is	be	AUX
ftr-434	338	13	necessary	necessary	ADJ
ftr-434	338	14	for	for	SCONJ
ftr-434	338	15	the	the	DET
ftr-434	338	16	licensor	licensor	NOUN
ftr-434	338	17	to	to	PART
ftr-434	338	18	retain	retain	VERB
ftr-434	338	19	various	various	ADJ
ftr-434	338	20	rights	right	NOUN
ftr-434	338	21	to	to	PART
ftr-434	338	22	ensure	ensure	VERB
ftr-434	338	23	that	that	SCONJ
ftr-434	338	24	the	the	DET
ftr-434	338	25	use	use	NOUN
ftr-434	338	26	of	of	ADP
ftr-434	338	27	the	the	DET
ftr-434	338	28	mark	mark	NOUN
ftr-434	338	29	,	,	PUNCT
ftr-434	338	30	and	and	CCONJ
ftr-434	338	31	the	the	DET
ftr-434	338	32	quality	quality	NOUN
ftr-434	338	33	of	of	ADP
ftr-434	338	34	the	the	DET
ftr-434	338	35	goods	good	NOUN
ftr-434	338	36	or	or	CCONJ
ftr-434	338	37	services	service	NOUN
ftr-434	338	38	associated	associate	VERB
ftr-434	338	39	with	with	ADP
ftr-434	338	40	the	the	DET
ftr-434	338	41	mark	mark	NOUN
ftr-434	338	42	will	will	AUX
ftr-434	338	43	be	be	AUX
ftr-434	338	44	appropriate	appropriate	ADJ
ftr-434	338	45	.	.	PUNCT
ftr-434	339	1	otherwise	otherwise	ADV
ftr-434	339	2	,	,	PUNCT
ftr-434	339	3	the	the	DET
ftr-434	339	4	licensee	licensee	NOUN
ftr-434	339	5	’s	’s	PART
ftr-434	339	6	use	use	NOUN
ftr-434	339	7	of	of	ADP
ftr-434	339	8	the	the	DET
ftr-434	339	9	mark	mark	NOUN
ftr-434	339	10	will	will	AUX
ftr-434	339	11	confuse	confuse	VERB
ftr-434	339	12	consumers	consumer	NOUN
ftr-434	339	13	,	,	PUNCT
ftr-434	339	14	since	since	SCONJ
ftr-434	339	15	the	the	DET
ftr-434	339	16	mark	mark	NOUN
ftr-434	339	17	no	no	ADV
ftr-434	339	18	longer	long	ADV
ftr-434	339	19	indicates	indicate	VERB
ftr-434	339	20	the	the	DET
ftr-434	339	21	same	same	ADJ
ftr-434	339	22	source	source	NOUN
ftr-434	339	23	.	.	PUNCT
ftr-434	340	1	an	an	DET
ftr-434	340	2	unsupervised	unsupervised	ADJ
ftr-434	340	3	license	license	NOUN
ftr-434	340	4	,	,	PUNCT
ftr-434	340	5	referred	refer	VERB
ftr-434	340	6	to	to	ADP
ftr-434	340	7	as	as	ADP
ftr-434	340	8	a	a	DET
ftr-434	340	9	“	"	PUNCT
ftr-434	340	10	naked	naked	ADJ
ftr-434	340	11	”	"	PUNCT
ftr-434	340	12	license	license	NOUN
ftr-434	340	13	,	,	PUNCT
ftr-434	340	14	constitutes	constitute	VERB
ftr-434	340	15	an	an	DET
ftr-434	340	16	abandonment	abandonment	NOUN
ftr-434	340	17	of	of	ADP
ftr-434	340	18	the	the	DET
ftr-434	340	19	trademark	trademark	NOUN
ftr-434	340	20	.	.	PUNCT
ftr-434	341	1	this	this	PRON
ftr-434	341	2	will	will	AUX
ftr-434	341	3	terminate	terminate	VERB
ftr-434	341	4	the	the	DET
ftr-434	341	5	trademark	trademark	NOUN
ftr-434	341	6	owner	owner	NOUN
ftr-434	341	7	’s	’s	PART
ftr-434	341	8	rights.51	rights.51	PROPN
ftr-434	341	9	d.	d.	PROPN
ftr-434	341	10	copyrights	copyright	VERB
ftr-434	341	11	like	like	ADP
ftr-434	341	12	patents	patent	NOUN
ftr-434	341	13	,	,	PUNCT
ftr-434	341	14	copyright	copyright	NOUN
ftr-434	341	15	protection	protection	NOUN
ftr-434	341	16	is	be	AUX
ftr-434	341	17	authorized	authorize	VERB
ftr-434	341	18	by	by	ADP
ftr-434	341	19	article	article	PROPN
ftr-434	341	20	i	i	PROPN
ftr-434	341	21	,	,	PUNCT
ftr-434	341	22	section	section	NOUN
ftr-434	341	23	8	8	NUM
ftr-434	341	24	,	,	PUNCT
ftr-434	341	25	clause	clause	NOUN
ftr-434	341	26	8	8	NUM
ftr-434	341	27	of	of	ADP
ftr-434	341	28	the	the	DET
ftr-434	341	29	u.s	u.s	PROPN
ftr-434	341	30	.	.	PROPN
ftr-434	341	31	constitution	constitution	PROPN
ftr-434	341	32	,	,	PUNCT
ftr-434	341	33	which	which	PRON
ftr-434	341	34	empowers	empower	VERB
ftr-434	341	35	congress	congress	NOUN
ftr-434	341	36	“	"	PUNCT
ftr-434	341	37	[	[	X
ftr-434	341	38	t]o	t]o	NOUN
ftr-434	341	39	promote	promote	VERB
ftr-434	341	40	the	the	DET
ftr-434	341	41	progress	progress	NOUN
ftr-434	341	42	of	of	ADP
ftr-434	341	43	science	science	NOUN
ftr-434	341	44	and	and	CCONJ
ftr-434	341	45	the	the	DET
ftr-434	341	46	useful	useful	ADJ
ftr-434	341	47	arts	art	NOUN
ftr-434	341	48	,	,	PUNCT
ftr-434	341	49	by	by	ADP
ftr-434	341	50	securing	secure	VERB
ftr-434	341	51	for	for	ADP
ftr-434	341	52	limited	limited	ADJ
ftr-434	341	53	times	time	NOUN
ftr-434	341	54	to	to	ADP
ftr-434	341	55	authors	author	NOUN
ftr-434	341	56	and	and	CCONJ
ftr-434	341	57	inventors	inventor	NOUN
ftr-434	341	58	the	the	DET
ftr-434	341	59	exclusive	exclusive	ADJ
ftr-434	341	60	right	right	NOUN
ftr-434	341	61	to	to	ADP
ftr-434	341	62	their	their	PRON
ftr-434	341	63	respective	respective	ADJ
ftr-434	341	64	writings	writing	NOUN
ftr-434	341	65	and	and	CCONJ
ftr-434	341	66	discoveries	discovery	NOUN
ftr-434	341	67	.	.	PUNCT
ftr-434	341	68	”	"	PUNCT
ftr-434	342	1	“	"	PUNCT
ftr-434	342	2	copyright	copyright	NOUN
ftr-434	342	3	protection	protection	NOUN
ftr-434	342	4	subsists	subsist	VERB
ftr-434	342	5	.	.	PUNCT
ftr-434	342	6	.	.	PUNCT
ftr-434	342	7	.	.	PUNCT
ftr-434	343	1	in	in	ADP
ftr-434	343	2	original	original	ADJ
ftr-434	343	3	works	work	NOUN
ftr-434	343	4	of	of	ADP
ftr-434	343	5	authorship	authorship	NOUN
ftr-434	343	6	fixed	fix	VERB
ftr-434	343	7	in	in	ADP
ftr-434	343	8	any	any	DET
ftr-434	343	9	tangible	tangible	ADJ
ftr-434	343	10	medium	medium	NOUN
ftr-434	343	11	of	of	ADP
ftr-434	343	12	expression	expression	NOUN
ftr-434	343	13	.	.	PUNCT
ftr-434	343	14	”	"	PUNCT
ftr-434	344	1	copyright	copyright	NOUN
ftr-434	344	2	protection	protection	NOUN
ftr-434	344	3	is	be	AUX
ftr-434	344	4	available52	available52	NOUN
ftr-434	344	5	only	only	ADV
ftr-434	344	6	for	for	ADP
ftr-434	344	7	the	the	DET
ftr-434	344	8	expression	expression	NOUN
ftr-434	344	9	of	of	ADP
ftr-434	344	10	an	an	DET
ftr-434	344	11	idea	idea	NOUN
ftr-434	344	12	“	"	PUNCT
ftr-434	344	13	fixed	fix	VERB
ftr-434	344	14	in	in	ADP
ftr-434	344	15	a	a	DET
ftr-434	344	16	tangible	tangible	ADJ
ftr-434	344	17	medium	medium	NOUN
ftr-434	344	18	,	,	PUNCT
ftr-434	344	19	”	"	PUNCT
ftr-434	344	20	and	and	CCONJ
ftr-434	344	21	is	be	AUX
ftr-434	344	22	not53	not53	PROPN
ftr-434	344	23	46	46	NUM
ftr-434	344	24	.	.	PUNCT
ftr-434	345	1	i	i	PRON
ftr-434	345	2	d.	d.	PROPN
ftr-434	345	3	§	§	PROPN
ftr-434	345	4	6:31	6:31	PROPN
ftr-434	345	5	,	,	PUNCT
ftr-434	345	6	at	at	ADP
ftr-434	345	7	6	6	NUM
ftr-434	345	8	-	-	SYM
ftr-434	345	9	61	61	NUM
ftr-434	345	10	(	(	PUNCT
ftr-434	345	11	“	"	PUNCT
ftr-434	345	12	while	while	SCONJ
ftr-434	345	13	a	a	DET
ftr-434	345	14	copyright	copyright	NOUN
ftr-434	345	15	is	be	AUX
ftr-434	345	16	of	of	ADP
ftr-434	345	17	limited	limited	ADJ
ftr-434	345	18	duration	duration	NOUN
ftr-434	345	19	,	,	PUNCT
ftr-434	345	20	a	a	DET
ftr-434	345	21	trademark	trademark	NOUN
ftr-434	345	22	lasts	last	VERB
ftr-434	345	23	as	as	ADV
ftr-434	345	24	long	long	ADV
ftr-434	345	25	as	as	SCONJ
ftr-434	345	26	the	the	DET
ftr-434	345	27	trademark	trademark	NOUN
ftr-434	345	28	significance	significance	NOUN
ftr-434	345	29	of	of	ADP
ftr-434	345	30	the	the	DET
ftr-434	345	31	designation	designation	NOUN
ftr-434	345	32	is	be	AUX
ftr-434	345	33	maintained	maintain	VERB
ftr-434	345	34	.	.	PUNCT
ftr-434	345	35	”	"	PUNCT
ftr-434	345	36	)	)	PUNCT
ftr-434	345	37	.	.	PUNCT
ftr-434	346	1	47	47	NUM
ftr-434	346	2	.	.	NOUN
ftr-434	346	3	15	15	NUM
ftr-434	346	4	u.s.c	u.s.c	NOUN
ftr-434	346	5	.	.	PUNCT
ftr-434	347	1	§	§	PROPN
ftr-434	347	2	1060(a	1060(a	NUM
ftr-434	347	3	)	)	PUNCT
ftr-434	347	4	,	,	PUNCT
ftr-434	347	5	lanham	lanham	PROPN
ftr-434	347	6	act	act	NOUN
ftr-434	347	7	§	§	PROPN
ftr-434	347	8	10(a	10(a	NUM
ftr-434	347	9	)	)	PUNCT
ftr-434	347	10	.	.	PUNCT
ftr-434	348	1	48	48	NUM
ftr-434	348	2	.	.	PUNCT
ftr-434	349	1	i	i	PRON
ftr-434	349	2	d.	d.	PROPN
ftr-434	349	3	49	49	NUM
ftr-434	349	4	.	.	PUNCT
ftr-434	350	1	notarization	notarization	NOUN
ftr-434	350	2	is	be	AUX
ftr-434	350	3	prima	prima	NOUN
ftr-434	350	4	facie	facie	NOUN
ftr-434	350	5	evidence	evidence	NOUN
ftr-434	350	6	of	of	ADP
ftr-434	350	7	execution	execution	NOUN
ftr-434	350	8	.	.	PUNCT
ftr-434	351	1	i	i	PRON
ftr-434	351	2	d.	d.	PROPN
ftr-434	351	3	50	50	NUM
ftr-434	351	4	.	.	PUNCT
ftr-434	352	1	i	i	PRON
ftr-434	352	2	d.	d.	PROPN
ftr-434	352	3	51	51	NUM
ftr-434	352	4	.	.	PUNCT
ftr-434	352	5	2	2	NUM
ftr-434	352	6	j.	j.	PROPN
ftr-434	352	7	thomas	thomas	PROPN
ftr-434	352	8	mccarthy	mccarthy	PROPN
ftr-434	352	9	,	,	PUNCT
ftr-434	352	10	supra	supra	PROPN
ftr-434	352	11	note	note	NOUN
ftr-434	352	12	35	35	NUM
ftr-434	352	13	,	,	PUNCT
ftr-434	352	14	§	§	PROPN
ftr-434	352	15	§	§	PROPN
ftr-434	352	16	17.06	17.06	NUM
ftr-434	352	17	,	,	PUNCT
ftr-434	352	18	18.421	18.421	NUM
ftr-434	352	19	and	and	CCONJ
ftr-434	352	20	18.48	18.48	NUM
ftr-434	352	21	.	.	PUNCT
ftr-434	353	1	see	see	VERB
ftr-434	353	2	infra	infra	NOUN
ftr-434	353	3	note	note	VERB
ftr-434	353	4	215	215	NUM
ftr-434	353	5	.	.	PUNCT
ftr-434	354	1	52	52	NUM
ftr-434	354	2	.	.	NOUN
ftr-434	355	1	17	17	NUM
ftr-434	355	2	u.s.c	u.s.c	ADJ
ftr-434	355	3	.	.	PUNCT
ftr-434	356	1	§	§	PROPN
ftr-434	356	2	102(a	102(a	PROPN
ftr-434	356	3	)	)	PUNCT
ftr-434	356	4	.	.	PUNCT
ftr-434	357	1	53	53	NUM
ftr-434	357	2	.	.	PUNCT
ftr-434	358	1	a	a	DET
ftr-434	358	2	work	work	NOUN
ftr-434	358	3	is	be	AUX
ftr-434	358	4	“	"	PUNCT
ftr-434	358	5	fixed	fix	VERB
ftr-434	358	6	”	"	PUNCT
ftr-434	358	7	in	in	ADP
ftr-434	358	8	a	a	DET
ftr-434	358	9	“	"	PUNCT
ftr-434	358	10	tangible	tangible	ADJ
ftr-434	358	11	medium	medium	NOUN
ftr-434	358	12	of	of	ADP
ftr-434	358	13	expression	expression	NOUN
ftr-434	358	14	when	when	SCONJ
ftr-434	358	15	its	its	PRON
ftr-434	358	16	embodiment	embodiment	NOUN
ftr-434	358	17	in	in	ADP
ftr-434	358	18	a	a	DET
ftr-434	358	19	copy	copy	NOUN
ftr-434	358	20	or	or	CCONJ
ftr-434	358	21	phonorecord	phonorecord	NOUN
ftr-434	358	22	,	,	PUNCT
ftr-434	358	23	by	by	ADP
ftr-434	358	24	or	or	CCONJ
ftr-434	358	25	under	under	ADP
ftr-434	358	26	the	the	DET
ftr-434	358	27	authority	authority	NOUN
ftr-434	358	28	of	of	ADP
ftr-434	358	29	the	the	DET
ftr-434	358	30	author	author	NOUN
ftr-434	358	31	,	,	PUNCT
ftr-434	358	32	is	be	AUX
ftr-434	358	33	sufficiently	sufficiently	ADV
ftr-434	358	34	permanent	permanent	ADJ
ftr-434	358	35	or	or	CCONJ
ftr-434	358	36	stable	stable	ADJ
ftr-434	358	37	to	to	PART
ftr-434	358	38	permit	permit	VERB
ftr-434	358	39	it	it	PRON
ftr-434	358	40	to	to	PART
ftr-434	358	41	be	be	AUX
ftr-434	358	42	perceived	perceive	VERB
ftr-434	358	43	,	,	PUNCT
ftr-434	358	44	reproduced	reproduce	VERB
ftr-434	358	45	,	,	PUNCT
ftr-434	358	46	or	or	CCONJ
ftr-434	358	47	otherwise	otherwise	ADV
ftr-434	358	48	communicated	communicate	VERB
ftr-434	358	49	for	for	ADP
ftr-434	358	50	a	a	DET
ftr-434	358	51	period	period	NOUN
ftr-434	358	52	of	of	ADP
ftr-434	358	53	more	more	ADJ
ftr-434	358	54	than	than	ADP
ftr-434	358	55	transitory	transitory	ADJ
ftr-434	358	56	duration	duration	NOUN
ftr-434	358	57	.	.	PUNCT
ftr-434	358	58	”	"	PUNCT
ftr-434	359	1	17	17	NUM
ftr-434	359	2	u.s.c	u.s.c	NOUN
ftr-434	359	3	.	.	PUNCT
ftr-434	360	1	§	§	PROPN
ftr-434	360	2	101	101	NUM
ftr-434	360	3	(	(	PUNCT
ftr-434	360	4	definition	definition	NOUN
ftr-434	360	5	of	of	ADP
ftr-434	360	6	the	the	DET
ftr-434	360	7	word	word	NOUN
ftr-434	360	8	“	"	PUNCT
ftr-434	360	9	fixed	fix	VERB
ftr-434	360	10	”	"	PUNCT
ftr-434	360	11	)	)	PUNCT
ftr-434	360	12	.	.	PUNCT
ftr-434	361	1	the	the	DET
ftr-434	361	2	statute	statute	NOUN
ftr-434	361	3	goes	go	VERB
ftr-434	361	4	on	on	ADP
ftr-434	361	5	to	to	ADP
ftr-434	361	6	state	state	NOUN
ftr-434	361	7	that	that	SCONJ
ftr-434	361	8	“	"	PUNCT
ftr-434	361	9	a	a	DET
ftr-434	361	10	work	work	NOUN
ftr-434	361	11	consisting	consist	VERB
ftr-434	361	12	of	of	ADP
ftr-434	361	13	560	560	NUM
ftr-434	361	14	florida	florida	PROPN
ftr-434	361	15	tax	tax	NOUN
ftr-434	361	16	review	review	NOUN
ftr-434	361	17	[	[	X
ftr-434	361	18	vol.5:8	vol.5:8	NOUN
ftr-434	361	19	available	available	ADJ
ftr-434	361	20	for	for	ADP
ftr-434	361	21	an	an	DET
ftr-434	361	22	“	"	PUNCT
ftr-434	361	23	idea	idea	NOUN
ftr-434	361	24	,	,	PUNCT
ftr-434	361	25	procedure	procedure	NOUN
ftr-434	361	26	,	,	PUNCT
ftr-434	361	27	process	process	NOUN
ftr-434	361	28	,	,	PUNCT
ftr-434	361	29	system	system	NOUN
ftr-434	361	30	,	,	PUNCT
ftr-434	361	31	method	method	NOUN
ftr-434	361	32	of	of	ADP
ftr-434	361	33	operation	operation	NOUN
ftr-434	361	34	,	,	PUNCT
ftr-434	361	35	concept	concept	NOUN
ftr-434	361	36	,	,	PUNCT
ftr-434	361	37	principle	principle	NOUN
ftr-434	361	38	or	or	CCONJ
ftr-434	361	39	discovery	discovery	NOUN
ftr-434	361	40	.	.	PUNCT
ftr-434	361	41	”	"	PUNCT
ftr-434	362	1	the	the	DET
ftr-434	362	2	owner	owner	NOUN
ftr-434	362	3	of	of	ADP
ftr-434	362	4	a	a	DET
ftr-434	362	5	copyright	copyright	NOUN
ftr-434	362	6	has	have	VERB
ftr-434	362	7	the	the	DET
ftr-434	362	8	exclusive54	exclusive54	NOUN
ftr-434	362	9	right	right	ADJ
ftr-434	362	10	to	to	ADP
ftr-434	362	11	:	:	PUNCT
ftr-434	362	12	(	(	PUNCT
ftr-434	362	13	i	i	NOUN
ftr-434	362	14	)	)	PUNCT
ftr-434	362	15	reproduce	reproduce	VERB
ftr-434	362	16	the	the	DET
ftr-434	362	17	work	work	NOUN
ftr-434	362	18	;	;	PUNCT
ftr-434	362	19	(	(	PUNCT
ftr-434	362	20	ii	ii	NOUN
ftr-434	362	21	)	)	PUNCT
ftr-434	362	22	prepare	prepare	VERB
ftr-434	362	23	derivative	derivative	ADJ
ftr-434	362	24	works	work	NOUN
ftr-434	362	25	;	;	PUNCT
ftr-434	362	26	(	(	PUNCT
ftr-434	362	27	iii	iii	X
ftr-434	362	28	)	)	PUNCT
ftr-434	362	29	distribute	distribute	VERB
ftr-434	362	30	copies	copy	NOUN
ftr-434	362	31	;	;	PUNCT
ftr-434	362	32	(	(	PUNCT
ftr-434	362	33	iv	iv	X
ftr-434	362	34	)	)	PUNCT
ftr-434	362	35	perform	perform	VERB
ftr-434	362	36	the	the	DET
ftr-434	362	37	copyrighted	copyright	VERB
ftr-434	362	38	work	work	NOUN
ftr-434	362	39	publicly	publicly	ADV
ftr-434	362	40	;	;	PUNCT
ftr-434	362	41	and	and	CCONJ
ftr-434	362	42	(	(	PUNCT
ftr-434	362	43	v	v	NOUN
ftr-434	362	44	)	)	PUNCT
ftr-434	362	45	display	display	VERB
ftr-434	362	46	the	the	DET
ftr-434	362	47	copyrighted	copyright	VERB
ftr-434	362	48	work	work	NOUN
ftr-434	362	49	publicly.55	publicly.55	NOUN
ftr-434	362	50	although	although	SCONJ
ftr-434	362	51	registration	registration	NOUN
ftr-434	362	52	with	with	ADP
ftr-434	362	53	the	the	DET
ftr-434	362	54	u.s	u.s	PROPN
ftr-434	362	55	.	.	PROPN
ftr-434	362	56	copyright	copyright	NOUN
ftr-434	362	57	office	office	NOUN
ftr-434	362	58	is	be	AUX
ftr-434	362	59	not	not	PART
ftr-434	362	60	necessary	necessary	ADJ
ftr-434	362	61	for	for	ADP
ftr-434	362	62	obtaining	obtain	VERB
ftr-434	362	63	copyright	copyright	NOUN
ftr-434	362	64	protection	protection	NOUN
ftr-434	362	65	,	,	PUNCT
ftr-434	362	66	it	it	PRON
ftr-434	362	67	affords	afford	VERB
ftr-434	362	68	various	various	ADJ
ftr-434	362	69	advantages	advantage	NOUN
ftr-434	362	70	:	:	PUNCT
ftr-434	362	71	(	(	PUNCT
ftr-434	362	72	i	i	NOUN
ftr-434	362	73	)	)	PUNCT
ftr-434	362	74	the56	the56	PROPN
ftr-434	362	75	creator	creator	NOUN
ftr-434	362	76	can	can	AUX
ftr-434	362	77	not	not	PART
ftr-434	362	78	sue	sue	VERB
ftr-434	362	79	for	for	ADP
ftr-434	362	80	infringement	infringement	NOUN
ftr-434	362	81	of	of	ADP
ftr-434	362	82	a	a	DET
ftr-434	362	83	work	work	NOUN
ftr-434	362	84	without	without	ADP
ftr-434	362	85	first	first	ADV
ftr-434	362	86	registering	register	VERB
ftr-434	362	87	the	the	DET
ftr-434	362	88	work	work	NOUN
ftr-434	362	89	;	;	PUNCT
ftr-434	362	90	(	(	PUNCT
ftr-434	362	91	ii	ii	NOUN
ftr-434	362	92	)	)	PUNCT
ftr-434	362	93	if	if	SCONJ
ftr-434	362	94	the	the	DET
ftr-434	362	95	registration	registration	NOUN
ftr-434	362	96	occurs	occur	VERB
ftr-434	362	97	within	within	ADP
ftr-434	362	98	three	three	NUM
ftr-434	362	99	months	month	NOUN
ftr-434	362	100	of	of	ADP
ftr-434	362	101	publication	publication	NOUN
ftr-434	362	102	or57	or57	PROPN
ftr-434	362	103	before	before	SCONJ
ftr-434	362	104	the	the	DET
ftr-434	362	105	infringement	infringement	NOUN
ftr-434	362	106	takes	take	VERB
ftr-434	362	107	place	place	NOUN
ftr-434	362	108	,	,	PUNCT
ftr-434	362	109	the	the	DET
ftr-434	362	110	owner	owner	NOUN
ftr-434	362	111	may	may	AUX
ftr-434	362	112	recover	recover	VERB
ftr-434	362	113	attorney	attorney	NOUN
ftr-434	362	114	fees	fee	NOUN
ftr-434	362	115	and	and	CCONJ
ftr-434	362	116	statutory	statutory	ADJ
ftr-434	362	117	damages	damage	NOUN
ftr-434	362	118	without	without	ADP
ftr-434	362	119	proving	prove	VERB
ftr-434	362	120	actual	actual	ADJ
ftr-434	362	121	monetary	monetary	ADJ
ftr-434	362	122	loss	loss	NOUN
ftr-434	362	123	(	(	PUNCT
ftr-434	362	124	the	the	DET
ftr-434	362	125	statutory	statutory	ADJ
ftr-434	362	126	damages	damage	NOUN
ftr-434	362	127	may	may	AUX
ftr-434	362	128	be	be	AUX
ftr-434	362	129	within	within	ADP
ftr-434	362	130	the	the	DET
ftr-434	362	131	range	range	NOUN
ftr-434	362	132	of	of	ADP
ftr-434	362	133	$	$	SYM
ftr-434	362	134	200	200	NUM
ftr-434	362	135	to	to	PART
ftr-434	362	136	$	$	SYM
ftr-434	362	137	150,000	150,000	NUM
ftr-434	362	138	)	)	PUNCT
ftr-434	362	139	;	;	PUNCT
ftr-434	362	140	and	and	CCONJ
ftr-434	362	141	(	(	PUNCT
ftr-434	362	142	iii	iii	X
ftr-434	362	143	)	)	PUNCT
ftr-434	362	144	the	the	DET
ftr-434	362	145	certification	certification	NOUN
ftr-434	362	146	of	of	ADP
ftr-434	362	147	a58	a58	PROPN
ftr-434	362	148	sounds	sound	NOUN
ftr-434	362	149	,	,	PUNCT
ftr-434	362	150	images	image	NOUN
ftr-434	362	151	,	,	PUNCT
ftr-434	362	152	or	or	CCONJ
ftr-434	362	153	both	both	PRON
ftr-434	362	154	,	,	PUNCT
ftr-434	362	155	that	that	PRON
ftr-434	362	156	are	be	AUX
ftr-434	362	157	being	be	AUX
ftr-434	362	158	transmitted	transmit	VERB
ftr-434	362	159	,	,	PUNCT
ftr-434	362	160	is	be	AUX
ftr-434	362	161	‘	'	PUNCT
ftr-434	362	162	fixed	fix	VERB
ftr-434	362	163	’	'	PUNCT
ftr-434	362	164	for	for	ADP
ftr-434	362	165	purposes	purpose	NOUN
ftr-434	362	166	of	of	ADP
ftr-434	362	167	this	this	DET
ftr-434	362	168	title	title	NOUN
ftr-434	362	169	if	if	SCONJ
ftr-434	362	170	a	a	DET
ftr-434	362	171	fixation	fixation	NOUN
ftr-434	362	172	of	of	ADP
ftr-434	362	173	the	the	DET
ftr-434	362	174	work	work	NOUN
ftr-434	362	175	is	be	AUX
ftr-434	362	176	being	be	AUX
ftr-434	362	177	made	make	VERB
ftr-434	362	178	simultaneously	simultaneously	ADV
ftr-434	362	179	with	with	ADP
ftr-434	362	180	its	its	PRON
ftr-434	362	181	transmission	transmission	NOUN
ftr-434	362	182	.	.	PUNCT
ftr-434	362	183	”	"	PUNCT
ftr-434	363	1	i	i	PRON
ftr-434	363	2	d.	d.	PROPN
ftr-434	363	3	54	54	NUM
ftr-434	363	4	.	.	PUNCT
ftr-434	364	1	i	i	PRON
ftr-434	364	2	d.	d.	PROPN
ftr-434	364	3	§	§	PROPN
ftr-434	364	4	102(b	102(b	PROPN
ftr-434	364	5	)	)	PUNCT
ftr-434	364	6	.	.	PUNCT
ftr-434	365	1	55	55	NUM
ftr-434	365	2	.	.	PUNCT
ftr-434	366	1	i	i	PRON
ftr-434	366	2	d.	d.	PROPN
ftr-434	366	3	§	§	PROPN
ftr-434	366	4	106	106	NUM
ftr-434	366	5	.	.	PUNCT
ftr-434	366	6	56	56	NUM
ftr-434	366	7	.	.	PUNCT
ftr-434	367	1	robert	robert	PROPN
ftr-434	367	2	p.	p.	PROPN
ftr-434	367	3	merges	merges	PROPN
ftr-434	367	4	,	,	PUNCT
ftr-434	367	5	peter	peter	PROPN
ftr-434	367	6	s.	s.	PROPN
ftr-434	367	7	menell	menell	PROPN
ftr-434	367	8	&	&	CCONJ
ftr-434	367	9	mark	mark	PROPN
ftr-434	367	10	a.	a.	PROPN
ftr-434	367	11	lemley	lemley	PROPN
ftr-434	367	12	,	,	PUNCT
ftr-434	367	13	intellectual	intellectual	ADJ
ftr-434	367	14	property	property	NOUN
ftr-434	367	15	in	in	ADP
ftr-434	367	16	the	the	DET
ftr-434	367	17	new	new	ADJ
ftr-434	367	18	technological	technological	ADJ
ftr-434	367	19	age	age	NOUN
ftr-434	367	20	,	,	PUNCT
ftr-434	367	21	372	372	NUM
ftr-434	367	22	(	(	PUNCT
ftr-434	367	23	2001	2001	NUM
ftr-434	367	24	)	)	PUNCT
ftr-434	367	25	(	(	PUNCT
ftr-434	367	26	“	"	PUNCT
ftr-434	367	27	registration	registration	NOUN
ftr-434	367	28	of	of	ADP
ftr-434	367	29	a	a	DET
ftr-434	367	30	copyrighted	copyright	VERB
ftr-434	367	31	work	work	NOUN
ftr-434	367	32	with	with	ADP
ftr-434	367	33	the	the	DET
ftr-434	367	34	copyright	copyright	NOUN
ftr-434	367	35	office	office	NOUN
ftr-434	367	36	has	have	AUX
ftr-434	367	37	always	always	ADV
ftr-434	367	38	been	be	AUX
ftr-434	367	39	‘	'	PUNCT
ftr-434	367	40	voluntary	voluntary	ADJ
ftr-434	367	41	’	'	PUNCT
ftr-434	367	42	”	"	PUNCT
ftr-434	367	43	)	)	PUNCT
ftr-434	367	44	.	.	PUNCT
ftr-434	368	1	see	see	VERB
ftr-434	368	2	also	also	ADV
ftr-434	368	3	infra	infra	NOUN
ftr-434	368	4	note	note	VERB
ftr-434	368	5	270	270	NUM
ftr-434	368	6	.	.	NOUN
ftr-434	369	1	57	57	NUM
ftr-434	369	2	.	.	X
ftr-434	369	3	17	17	NUM
ftr-434	369	4	u.s.c	u.s.c	ADJ
ftr-434	369	5	.	.	PUNCT
ftr-434	370	1	§	§	PROPN
ftr-434	370	2	411(a	411(a	PROPN
ftr-434	370	3	)	)	PUNCT
ftr-434	370	4	.	.	PUNCT
ftr-434	371	1	58	58	NUM
ftr-434	371	2	.	.	PUNCT
ftr-434	372	1	i	i	PRON
ftr-434	372	2	d.	d.	PROPN
ftr-434	372	3	§	§	PROPN
ftr-434	372	4	§	§	PROPN
ftr-434	372	5	412	412	NUM
ftr-434	372	6	(	(	PUNCT
ftr-434	372	7	establishing	establish	VERB
ftr-434	372	8	the	the	DET
ftr-434	372	9	3	3	NUM
ftr-434	372	10	-	-	PUNCT
ftr-434	372	11	month	month	NOUN
ftr-434	372	12	rule	rule	NOUN
ftr-434	372	13	)	)	PUNCT
ftr-434	372	14	,	,	PUNCT
ftr-434	372	15	504	504	NUM
ftr-434	372	16	(	(	PUNCT
ftr-434	372	17	permitting	permit	VERB
ftr-434	372	18	the	the	DET
ftr-434	372	19	recovery	recovery	NOUN
ftr-434	372	20	of	of	ADP
ftr-434	372	21	actual	actual	ADJ
ftr-434	372	22	or	or	CCONJ
ftr-434	372	23	statutory	statutory	ADJ
ftr-434	372	24	damages	damage	NOUN
ftr-434	372	25	)	)	PUNCT
ftr-434	372	26	.	.	PUNCT
ftr-434	373	1	in	in	ADP
ftr-434	373	2	feltner	feltner	PROPN
ftr-434	373	3	v.	v.	PROPN
ftr-434	373	4	columbia	columbia	PROPN
ftr-434	373	5	pictures	picture	NOUN
ftr-434	373	6	television	television	PROPN
ftr-434	373	7	,	,	PUNCT
ftr-434	373	8	523	523	NUM
ftr-434	373	9	u.s	u.s	PROPN
ftr-434	373	10	.	.	PROPN
ftr-434	373	11	340	340	NUM
ftr-434	373	12	,	,	PUNCT
ftr-434	373	13	355	355	NUM
ftr-434	373	14	(	(	PUNCT
ftr-434	373	15	1998	1998	NUM
ftr-434	373	16	)	)	PUNCT
ftr-434	373	17	,	,	PUNCT
ftr-434	373	18	the	the	DET
ftr-434	373	19	u.s	u.s	PROPN
ftr-434	373	20	.	.	PROPN
ftr-434	373	21	supreme	supreme	PROPN
ftr-434	373	22	court	court	PROPN
ftr-434	373	23	held	hold	VERB
ftr-434	373	24	that	that	SCONJ
ftr-434	373	25	the	the	DET
ftr-434	373	26	seventh	seventh	ADJ
ftr-434	373	27	amendment	amendment	NOUN
ftr-434	373	28	guarantees	guarantee	VERB
ftr-434	373	29	a	a	DET
ftr-434	373	30	defendant	defendant	NOUN
ftr-434	373	31	the	the	DET
ftr-434	373	32	right	right	NOUN
ftr-434	373	33	to	to	ADP
ftr-434	373	34	a	a	DET
ftr-434	373	35	jury	jury	NOUN
ftr-434	373	36	trial	trial	NOUN
ftr-434	373	37	on	on	ADP
ftr-434	373	38	all	all	DET
ftr-434	373	39	issues	issue	NOUN
ftr-434	373	40	“	"	PUNCT
ftr-434	373	41	pertinent	pertinent	ADJ
ftr-434	373	42	to	to	ADP
ftr-434	373	43	an	an	DET
ftr-434	373	44	award	award	NOUN
ftr-434	373	45	of	of	ADP
ftr-434	373	46	statutory	statutory	ADJ
ftr-434	373	47	damages	damage	NOUN
ftr-434	373	48	under	under	ADP
ftr-434	373	49	§	§	PROPN
ftr-434	373	50	504(c	504(c	NOUN
ftr-434	373	51	)	)	PUNCT
ftr-434	373	52	of	of	ADP
ftr-434	373	53	the	the	DET
ftr-434	373	54	copyright	copyright	PROPN
ftr-434	373	55	act	act	PROPN
ftr-434	373	56	,	,	PUNCT
ftr-434	373	57	including	include	VERB
ftr-434	373	58	the	the	DET
ftr-434	373	59	amount	amount	NOUN
ftr-434	373	60	itself	itself	PRON
ftr-434	373	61	.	.	PUNCT
ftr-434	373	62	”	"	PUNCT
ftr-434	374	1	in	in	ADP
ftr-434	374	2	a	a	DET
ftr-434	374	3	later	later	ADJ
ftr-434	374	4	proceeding	proceeding	NOUN
ftr-434	374	5	involving	involve	VERB
ftr-434	374	6	the	the	DET
ftr-434	374	7	same	same	ADJ
ftr-434	374	8	case	case	NOUN
ftr-434	374	9	,	,	PUNCT
ftr-434	374	10	the	the	DET
ftr-434	374	11	ninth	ninth	ADJ
ftr-434	374	12	circuit	circuit	NOUN
ftr-434	374	13	stated	state	VERB
ftr-434	374	14	:	:	PUNCT
ftr-434	374	15	what	what	PRON
ftr-434	374	16	the	the	DET
ftr-434	374	17	supreme	supreme	PROPN
ftr-434	374	18	court	court	PROPN
ftr-434	374	19	held	hold	VERB
ftr-434	374	20	is	be	AUX
ftr-434	374	21	that	that	PRON
ftr-434	374	22	to	to	ADP
ftr-434	374	23	the	the	DET
ftr-434	374	24	extent	extent	NOUN
ftr-434	374	25	§	§	PROPN
ftr-434	374	26	504(c	504(c	PROPN
ftr-434	374	27	)	)	PUNCT
ftr-434	374	28	fails	fail	VERB
ftr-434	374	29	to	to	PART
ftr-434	374	30	provide	provide	VERB
ftr-434	374	31	a	a	DET
ftr-434	374	32	jury	jury	NOUN
ftr-434	374	33	trial	trial	NOUN
ftr-434	374	34	right	right	ADV
ftr-434	374	35	,	,	PUNCT
ftr-434	374	36	it	it	PRON
ftr-434	374	37	violates	violate	VERB
ftr-434	374	38	the	the	DET
ftr-434	374	39	seventh	seventh	ADJ
ftr-434	374	40	amendment	amendment	NOUN
ftr-434	374	41	and	and	CCONJ
ftr-434	374	42	is	be	AUX
ftr-434	374	43	therefore	therefore	ADV
ftr-434	374	44	unconstitutional	unconstitutional	ADJ
ftr-434	374	45	.	.	PUNCT
ftr-434	375	1	however	however	ADV
ftr-434	375	2	,	,	PUNCT
ftr-434	375	3	this	this	DET
ftr-434	375	4	holding	holding	NOUN
ftr-434	375	5	in	in	ADP
ftr-434	375	6	no	no	DET
ftr-434	375	7	way	way	NOUN
ftr-434	375	8	implies	imply	VERB
ftr-434	375	9	that	that	SCONJ
ftr-434	375	10	copyright	copyright	PROPN
ftr-434	375	11	plaintiffs	plaintiff	NOUN
ftr-434	375	12	are	be	AUX
ftr-434	375	13	no	no	ADV
ftr-434	375	14	longer	long	ADV
ftr-434	375	15	able	able	ADJ
ftr-434	375	16	to	to	PART
ftr-434	375	17	seek	seek	VERB
ftr-434	375	18	statutory	statutory	ADJ
ftr-434	375	19	damages	damage	NOUN
ftr-434	375	20	under	under	ADP
ftr-434	375	21	the	the	DET
ftr-434	375	22	copyright	copyright	NOUN
ftr-434	375	23	act	act	PROPN
ftr-434	375	24	.	.	PUNCT
ftr-434	376	1	indeed	indeed	ADV
ftr-434	376	2	,	,	PUNCT
ftr-434	376	3	the	the	DET
ftr-434	376	4	position	position	NOUN
ftr-434	376	5	urged	urge	VERB
ftr-434	376	6	by	by	ADP
ftr-434	376	7	[	[	PUNCT
ftr-434	376	8	the	the	DET
ftr-434	376	9	defendant	defendant	NOUN
ftr-434	376	10	in	in	ADP
ftr-434	376	11	this	this	DET
ftr-434	376	12	case	case	NOUN
ftr-434	376	13	]	]	PUNCT
ftr-434	376	14	is	be	AUX
ftr-434	376	15	contrary	contrary	ADJ
ftr-434	376	16	to	to	ADP
ftr-434	376	17	the	the	DET
ftr-434	376	18	express	express	ADJ
ftr-434	376	19	language	language	NOUN
ftr-434	376	20	of	of	ADP
ftr-434	376	21	the	the	DET
ftr-434	376	22	supreme	supreme	PROPN
ftr-434	376	23	court	court	PROPN
ftr-434	376	24	’s	’s	PART
ftr-434	376	25	decision	decision	NOUN
ftr-434	376	26	in	in	ADP
ftr-434	376	27	this	this	DET
ftr-434	376	28	case	case	NOUN
ftr-434	376	29	.	.	PUNCT
ftr-434	377	1	as	as	SCONJ
ftr-434	377	2	the	the	DET
ftr-434	377	3	feltner	feltner	NOUN
ftr-434	377	4	court	court	NOUN
ftr-434	377	5	stated	state	VERB
ftr-434	377	6	,	,	PUNCT
ftr-434	377	7	“	"	PUNCT
ftr-434	377	8	if	if	SCONJ
ftr-434	377	9	a	a	DET
ftr-434	377	10	party	party	NOUN
ftr-434	377	11	so	so	SCONJ
ftr-434	377	12	demands	demand	NOUN
ftr-434	377	13	,	,	PUNCT
ftr-434	377	14	a	a	DET
ftr-434	377	15	jury	jury	NOUN
ftr-434	377	16	must	must	AUX
ftr-434	377	17	determine	determine	VERB
ftr-434	377	18	the	the	DET
ftr-434	377	19	actual	actual	ADJ
ftr-434	377	20	amount	amount	NOUN
ftr-434	377	21	of	of	ADP
ftr-434	377	22	statutory	statutory	ADJ
ftr-434	377	23	damages	damage	NOUN
ftr-434	377	24	under	under	ADP
ftr-434	377	25	§	§	PROPN
ftr-434	377	26	504(c	504(c	NOUN
ftr-434	377	27	)	)	PUNCT
ftr-434	377	28	.	.	PUNCT
ftr-434	377	29	.	.	PUNCT
ftr-434	377	30	.	.	PUNCT
ftr-434	378	1	.	.	PUNCT
ftr-434	378	2	”	"	PUNCT
ftr-434	378	3	feltner	feltner	NOUN
ftr-434	378	4	,	,	PUNCT
ftr-434	378	5	523	523	NUM
ftr-434	378	6	u.s	u.s	PROPN
ftr-434	378	7	.	.	PROPN
ftr-434	378	8	at	at	ADP
ftr-434	378	9	355	355	NUM
ftr-434	378	10	.	.	PUNCT
ftr-434	379	1	the	the	DET
ftr-434	379	2	court	court	NOUN
ftr-434	379	3	later	later	ADV
ftr-434	379	4	reaffirmed	reaffirm	VERB
ftr-434	379	5	this	this	DET
ftr-434	379	6	point	point	NOUN
ftr-434	379	7	by	by	ADP
ftr-434	379	8	stating	state	VERB
ftr-434	379	9	,	,	PUNCT
ftr-434	379	10	“	"	PUNCT
ftr-434	379	11	[	[	X
ftr-434	379	12	t]he	t]he	ADV
ftr-434	379	13	seventh	seventh	ADJ
ftr-434	379	14	amendment	amendment	NOUN
ftr-434	379	15	provides	provide	VERB
ftr-434	379	16	a	a	DET
ftr-434	379	17	right	right	NOUN
ftr-434	379	18	to	to	ADP
ftr-434	379	19	a	a	DET
ftr-434	379	20	jury	jury	NOUN
ftr-434	379	21	trial	trial	NOUN
ftr-434	379	22	on	on	ADP
ftr-434	379	23	all	all	DET
ftr-434	379	24	issues	issue	NOUN
ftr-434	379	25	pertaining	pertain	VERB
ftr-434	379	26	to	to	ADP
ftr-434	379	27	an	an	DET
ftr-434	379	28	award	award	NOUN
ftr-434	379	29	of	of	ADP
ftr-434	379	30	statutory	statutory	ADJ
ftr-434	379	31	damages	damage	NOUN
ftr-434	379	32	under	under	ADP
ftr-434	379	33	§	§	PROPN
ftr-434	379	34	504(c	504(c	NOUN
ftr-434	379	35	)	)	PUNCT
ftr-434	379	36	of	of	ADP
ftr-434	379	37	the	the	DET
ftr-434	379	38	copyright	copyright	PROPN
ftr-434	379	39	act	act	PROPN
ftr-434	379	40	,	,	PUNCT
ftr-434	379	41	including	include	VERB
ftr-434	379	42	the	the	DET
ftr-434	379	43	amount	amount	NOUN
ftr-434	379	44	itself	itself	PRON
ftr-434	379	45	.	.	PUNCT
ftr-434	379	46	”	"	PUNCT
ftr-434	380	1	i	i	PRON
ftr-434	380	2	d.	d.	VERB
ftr-434	380	3	this	this	DET
ftr-434	380	4	language	language	NOUN
ftr-434	380	5	evinces	evince	VERB
ftr-434	380	6	the	the	DET
ftr-434	380	7	court	court	NOUN
ftr-434	380	8	’s	’s	PART
ftr-434	380	9	intent	intent	NOUN
ftr-434	380	10	to	to	PART
ftr-434	380	11	preserve	preserve	VERB
ftr-434	380	12	the	the	DET
ftr-434	380	13	plaintiff	plaintiff	NOUN
ftr-434	380	14	’s	’s	PART
ftr-434	380	15	ability	ability	NOUN
ftr-434	380	16	to	to	PART
ftr-434	380	17	seek	seek	VERB
ftr-434	380	18	statutory	statutory	ADJ
ftr-434	380	19	damages	damage	NOUN
ftr-434	380	20	under	under	ADP
ftr-434	380	21	§	§	PROPN
ftr-434	380	22	504(c	504(c	NOUN
ftr-434	380	23	)	)	PUNCT
ftr-434	380	24	of	of	ADP
ftr-434	380	25	the	the	DET
ftr-434	380	26	copyright	copyright	PROPN
ftr-434	380	27	act	act	PROPN
ftr-434	380	28	.	.	PUNCT
ftr-434	381	1	columbia	columbia	PROPN
ftr-434	381	2	pictures	picture	NOUN
ftr-434	381	3	industries	industries	PROPN
ftr-434	381	4	,	,	PUNCT
ftr-434	381	5	inc	inc	PROPN
ftr-434	381	6	.	.	PROPN
ftr-434	381	7	v.	v.	ADP
ftr-434	381	8	krypton	krypton	PROPN
ftr-434	381	9	broadcasting	broadcasting	NOUN
ftr-434	381	10	of	of	ADP
ftr-434	381	11	birmingham	birmingham	PROPN
ftr-434	381	12	,	,	PUNCT
ftr-434	381	13	inc	inc	PROPN
ftr-434	381	14	.	.	PROPN
ftr-434	381	15	,	,	PUNCT
ftr-434	381	16	259	259	NUM
ftr-434	381	17	f.3d	f.3d	NUM
ftr-434	381	18	1186	1186	NUM
ftr-434	381	19	,	,	PUNCT
ftr-434	381	20	1192	1192	NUM
ftr-434	381	21	(	(	PUNCT
ftr-434	381	22	9th	9th	ADJ
ftr-434	381	23	cir	cir	NOUN
ftr-434	381	24	.	.	PROPN
ftr-434	381	25	2001	2001	NUM
ftr-434	381	26	)	)	PUNCT
ftr-434	381	27	,	,	PUNCT
ftr-434	381	28	cert	cert	PROPN
ftr-434	381	29	.	.	PUNCT
ftr-434	381	30	denied	deny	VERB
ftr-434	381	31	,	,	PUNCT
ftr-434	381	32	2002	2002	NUM
ftr-434	381	33	u.s	u.s	PROPN
ftr-434	381	34	.	.	PROPN
ftr-434	381	35	lx	lx	ADP
ftr-434	381	36	649	649	NUM
ftr-434	381	37	.	.	PUNCT
ftr-434	381	38	2002	2002	NUM
ftr-434	381	39	]	]	X
ftr-434	382	1	it	it	PRON
ftr-434	382	2	does	do	AUX
ftr-434	382	3	not	not	PART
ftr-434	382	4	compute	compute	VERB
ftr-434	382	5	561	561	NUM
ftr-434	382	6	registered	register	VERB
ftr-434	382	7	work	work	NOUN
ftr-434	382	8	before	before	ADP
ftr-434	382	9	or	or	CCONJ
ftr-434	382	10	within	within	ADP
ftr-434	382	11	five	five	NUM
ftr-434	382	12	years	year	NOUN
ftr-434	382	13	after	after	ADP
ftr-434	382	14	first	first	ADJ
ftr-434	382	15	publication	publication	NOUN
ftr-434	382	16	of	of	ADP
ftr-434	382	17	the	the	DET
ftr-434	382	18	work	work	NOUN
ftr-434	382	19	is	be	AUX
ftr-434	382	20	prima	prima	NOUN
ftr-434	382	21	facie	facie	NOUN
ftr-434	382	22	evidence	evidence	NOUN
ftr-434	382	23	of	of	ADP
ftr-434	382	24	the	the	DET
ftr-434	382	25	validity	validity	NOUN
ftr-434	382	26	of	of	ADP
ftr-434	382	27	the	the	DET
ftr-434	382	28	copyright.59	copyright.59	PROPN
ftr-434	382	29	a	a	DET
ftr-434	382	30	copyrighted	copyright	VERB
ftr-434	382	31	work	work	NOUN
ftr-434	382	32	created	create	VERB
ftr-434	382	33	on	on	ADP
ftr-434	382	34	or	or	CCONJ
ftr-434	382	35	after	after	ADP
ftr-434	382	36	january	january	PROPN
ftr-434	382	37	1	1	NUM
ftr-434	382	38	,	,	PUNCT
ftr-434	382	39	1978	1978	NUM
ftr-434	382	40	,	,	PUNCT
ftr-434	382	41	is	be	AUX
ftr-434	382	42	protected	protect	VERB
ftr-434	382	43	for	for	ADP
ftr-434	382	44	the	the	DET
ftr-434	382	45	life	life	NOUN
ftr-434	382	46	of	of	ADP
ftr-434	382	47	the	the	DET
ftr-434	382	48	author	author	NOUN
ftr-434	382	49	plus	plus	CCONJ
ftr-434	382	50	70	70	NUM
ftr-434	382	51	years	year	NOUN
ftr-434	382	52	after	after	ADP
ftr-434	382	53	the	the	DET
ftr-434	382	54	author	author	NOUN
ftr-434	382	55	’s	’s	PART
ftr-434	382	56	death	death	NOUN
ftr-434	382	57	.	.	PUNCT
ftr-434	383	1	however	however	ADV
ftr-434	383	2	,	,	PUNCT
ftr-434	383	3	in	in	ADP
ftr-434	383	4	the60	the60	DET
ftr-434	383	5	case	case	NOUN
ftr-434	383	6	of	of	ADP
ftr-434	383	7	a	a	DET
ftr-434	383	8	“	"	PUNCT
ftr-434	383	9	work	work	NOUN
ftr-434	383	10	for	for	ADP
ftr-434	383	11	hire	hire	NOUN
ftr-434	383	12	”	"	PUNCT
ftr-434	383	13	the	the	DET
ftr-434	383	14	protection	protection	NOUN
ftr-434	383	15	is	be	AUX
ftr-434	383	16	95	95	NUM
ftr-434	383	17	years	year	NOUN
ftr-434	383	18	from	from	ADP
ftr-434	383	19	the	the	DET
ftr-434	383	20	date	date	NOUN
ftr-434	383	21	of61	of61	PROPN
ftr-434	383	22	publication	publication	NOUN
ftr-434	383	23	or	or	CCONJ
ftr-434	383	24	120	120	NUM
ftr-434	383	25	years	year	NOUN
ftr-434	383	26	from	from	ADP
ftr-434	383	27	the	the	DET
ftr-434	383	28	creation	creation	NOUN
ftr-434	383	29	of	of	ADP
ftr-434	383	30	the	the	DET
ftr-434	383	31	work	work	NOUN
ftr-434	383	32	,	,	PUNCT
ftr-434	383	33	whichever	whichever	PRON
ftr-434	383	34	is	be	AUX
ftr-434	383	35	shorter.62	shorter.62	NOUN
ftr-434	383	36	the	the	DET
ftr-434	383	37	owner	owner	NOUN
ftr-434	383	38	of	of	ADP
ftr-434	383	39	a	a	DET
ftr-434	383	40	copyright	copyright	NOUN
ftr-434	383	41	may	may	AUX
ftr-434	383	42	transfer	transfer	VERB
ftr-434	383	43	all	all	PRON
ftr-434	383	44	of	of	ADP
ftr-434	383	45	his	his	PRON
ftr-434	383	46	or	or	CCONJ
ftr-434	383	47	her	her	PRON
ftr-434	383	48	rights	right	NOUN
ftr-434	383	49	to	to	ADP
ftr-434	383	50	the	the	DET
ftr-434	383	51	copyright	copyright	NOUN
ftr-434	383	52	by	by	ADP
ftr-434	383	53	assignment	assignment	NOUN
ftr-434	383	54	.	.	PUNCT
ftr-434	384	1	an	an	DET
ftr-434	384	2	assignment	assignment	NOUN
ftr-434	384	3	must	must	AUX
ftr-434	384	4	be	be	AUX
ftr-434	384	5	in	in	ADP
ftr-434	384	6	writing	writing	NOUN
ftr-434	384	7	and	and	CCONJ
ftr-434	384	8	signed	sign	VERB
ftr-434	384	9	by	by	ADP
ftr-434	384	10	the	the	DET
ftr-434	384	11	owner	owner	NOUN
ftr-434	384	12	of	of	ADP
ftr-434	384	13	the	the	DET
ftr-434	384	14	rights	right	NOUN
ftr-434	384	15	conveyed	convey	VERB
ftr-434	384	16	or	or	CCONJ
ftr-434	384	17	such	such	ADJ
ftr-434	384	18	owner	owner	NOUN
ftr-434	384	19	’s	’s	PART
ftr-434	384	20	agent	agent	NOUN
ftr-434	384	21	.	.	PUNCT
ftr-434	385	1	it	it	PRON
ftr-434	385	2	is	be	AUX
ftr-434	385	3	advisable	advisable	ADJ
ftr-434	385	4	to	to	PART
ftr-434	385	5	record63	record63	VERB
ftr-434	385	6	the	the	DET
ftr-434	385	7	assignment	assignment	ADJ
ftr-434	385	8	document	document	NOUN
ftr-434	385	9	with	with	ADP
ftr-434	385	10	the	the	DET
ftr-434	385	11	u.s	u.s	PROPN
ftr-434	385	12	.	.	PROPN
ftr-434	385	13	copyright	copyright	PROPN
ftr-434	385	14	office	office	NOUN
ftr-434	385	15	within	within	ADP
ftr-434	385	16	one	one	NUM
ftr-434	385	17	month	month	NOUN
ftr-434	385	18	after	after	ADP
ftr-434	385	19	its	its	PRON
ftr-434	385	20	execution	execution	NOUN
ftr-434	385	21	in	in	ADP
ftr-434	385	22	the	the	DET
ftr-434	385	23	united	united	PROPN
ftr-434	385	24	states	states	PROPN
ftr-434	385	25	;	;	PUNCT
ftr-434	385	26	otherwise	otherwise	ADV
ftr-434	385	27	,	,	PUNCT
ftr-434	385	28	a	a	DET
ftr-434	385	29	subsequent	subsequent	ADJ
ftr-434	385	30	bona	bona	ADJ
ftr-434	385	31	fide64	fide64	NOUN
ftr-434	385	32	purchaser	purchaser	NOUN
ftr-434	385	33	(	(	PUNCT
ftr-434	385	34	who	who	PRON
ftr-434	385	35	does	do	AUX
ftr-434	385	36	not	not	PART
ftr-434	385	37	have	have	VERB
ftr-434	385	38	notice	notice	NOUN
ftr-434	385	39	of	of	ADP
ftr-434	385	40	the	the	DET
ftr-434	385	41	prior	prior	ADJ
ftr-434	385	42	assignment	assignment	NOUN
ftr-434	385	43	)	)	PUNCT
ftr-434	385	44	who	who	PRON
ftr-434	385	45	records	record	VERB
ftr-434	385	46	his	his	PRON
ftr-434	385	47	or	or	CCONJ
ftr-434	385	48	her	her	PRON
ftr-434	385	49	assignment	assignment	NOUN
ftr-434	385	50	document	document	NOUN
ftr-434	385	51	first	first	ADV
ftr-434	385	52	will	will	AUX
ftr-434	385	53	be	be	AUX
ftr-434	385	54	treated	treat	VERB
ftr-434	385	55	as	as	ADP
ftr-434	385	56	the	the	DET
ftr-434	385	57	owner	owner	NOUN
ftr-434	385	58	of	of	ADP
ftr-434	385	59	the	the	DET
ftr-434	385	60	copyright.65	copyright.65	NOUN
ftr-434	385	61	an	an	DET
ftr-434	385	62	assignment	assignment	NOUN
ftr-434	385	63	document	document	NOUN
ftr-434	385	64	can	can	AUX
ftr-434	385	65	be	be	AUX
ftr-434	385	66	valid	valid	ADJ
ftr-434	385	67	if	if	SCONJ
ftr-434	385	68	it	it	PRON
ftr-434	385	69	is	be	AUX
ftr-434	385	70	not	not	PART
ftr-434	385	71	notarized	notarize	VERB
ftr-434	385	72	,	,	PUNCT
ftr-434	385	73	but	but	CCONJ
ftr-434	385	74	notarization	notarization	NOUN
ftr-434	385	75	will	will	AUX
ftr-434	385	76	be	be	AUX
ftr-434	385	77	prima	prima	NOUN
ftr-434	385	78	facie	facie	NOUN
ftr-434	385	79	evidence	evidence	NOUN
ftr-434	385	80	of	of	ADP
ftr-434	385	81	the	the	DET
ftr-434	385	82	execution	execution	NOUN
ftr-434	385	83	of	of	ADP
ftr-434	385	84	the	the	DET
ftr-434	385	85	document.66	document.66	NOUN
ftr-434	385	86	also	also	ADV
ftr-434	385	87	,	,	PUNCT
ftr-434	385	88	the	the	DET
ftr-434	385	89	owner	owner	NOUN
ftr-434	385	90	of	of	ADP
ftr-434	385	91	a	a	DET
ftr-434	385	92	copyright	copyright	NOUN
ftr-434	385	93	may	may	AUX
ftr-434	385	94	license	license	VERB
ftr-434	385	95	the	the	DET
ftr-434	385	96	copyright	copyright	NOUN
ftr-434	385	97	.	.	PUNCT
ftr-434	386	1	a	a	DET
ftr-434	386	2	license	license	NOUN
ftr-434	386	3	is	be	AUX
ftr-434	386	4	not	not	PART
ftr-434	386	5	technically	technically	ADV
ftr-434	386	6	required	require	VERB
ftr-434	386	7	to	to	PART
ftr-434	386	8	be	be	AUX
ftr-434	386	9	in	in	ADP
ftr-434	386	10	writing	writing	NOUN
ftr-434	386	11	.	.	PUNCT
ftr-434	387	1	however	however	ADV
ftr-434	387	2	,	,	PUNCT
ftr-434	387	3	many	many	ADJ
ftr-434	387	4	states	state	NOUN
ftr-434	387	5	provide	provide	VERB
ftr-434	387	6	that	that	SCONJ
ftr-434	387	7	a	a	DET
ftr-434	387	8	contract	contract	NOUN
ftr-434	387	9	that	that	PRON
ftr-434	387	10	will	will	AUX
ftr-434	387	11	not	not	PART
ftr-434	387	12	be	be	AUX
ftr-434	387	13	completely	completely	ADV
ftr-434	387	14	performed	perform	VERB
ftr-434	387	15	within	within	ADP
ftr-434	387	16	one	one	NUM
ftr-434	387	17	year	year	NOUN
ftr-434	387	18	must	must	AUX
ftr-434	387	19	be	be	AUX
ftr-434	387	20	in	in	ADP
ftr-434	387	21	writing	writing	NOUN
ftr-434	387	22	.	.	PUNCT
ftr-434	388	1	thus	thus	ADV
ftr-434	388	2	,	,	PUNCT
ftr-434	388	3	most	most	ADJ
ftr-434	388	4	licenses	license	NOUN
ftr-434	388	5	should	should	AUX
ftr-434	388	6	be	be	AUX
ftr-434	388	7	in	in	ADP
ftr-434	388	8	writing.67	writing.67	PROPN
ftr-434	388	9	e.	e.	PROPN
ftr-434	388	10	computer	computer	PROPN
ftr-434	388	11	software	software	NOUN
ftr-434	388	12	–	–	PUNCT
ftr-434	388	13	over	over	ADV
ftr-434	388	14	-	-	PUNCT
ftr-434	388	15	lapping	lap	VERB
ftr-434	388	16	ip	ip	NOUN
ftr-434	388	17	protection	protection	NOUN
ftr-434	388	18	computer	computer	NOUN
ftr-434	388	19	software	software	NOUN
ftr-434	388	20	can	can	AUX
ftr-434	388	21	be	be	AUX
ftr-434	388	22	eligible	eligible	ADJ
ftr-434	388	23	for	for	ADP
ftr-434	388	24	patent	patent	NOUN
ftr-434	388	25	,	,	PUNCT
ftr-434	388	26	trade	trade	NOUN
ftr-434	388	27	secret	secret	NOUN
ftr-434	388	28	,	,	PUNCT
ftr-434	388	29	and/or	and/or	CCONJ
ftr-434	388	30	copyright	copyright	NOUN
ftr-434	388	31	protection	protection	NOUN
ftr-434	388	32	.	.	PUNCT
ftr-434	389	1	computer	computer	NOUN
ftr-434	389	2	software	software	NOUN
ftr-434	389	3	can	can	AUX
ftr-434	389	4	function	function	VERB
ftr-434	389	5	as	as	ADP
ftr-434	389	6	a	a	DET
ftr-434	389	7	literary	literary	ADJ
ftr-434	389	8	work	work	NOUN
ftr-434	389	9	,	,	PUNCT
ftr-434	389	10	which	which	PRON
ftr-434	389	11	would	would	AUX
ftr-434	389	12	suggest	suggest	VERB
ftr-434	389	13	copyright	copyright	NOUN
ftr-434	389	14	protection	protection	NOUN
ftr-434	389	15	.	.	PUNCT
ftr-434	390	1	as	as	ADP
ftr-434	390	2	a	a	DET
ftr-434	390	3	literary	literary	ADJ
ftr-434	390	4	work	work	NOUN
ftr-434	390	5	,	,	PUNCT
ftr-434	390	6	computer	computer	NOUN
ftr-434	390	7	software	software	NOUN
ftr-434	390	8	is	be	AUX
ftr-434	390	9	very	very	ADV
ftr-434	390	10	different	different	ADJ
ftr-434	390	11	from	from	ADP
ftr-434	390	12	other	other	ADJ
ftr-434	390	13	works	work	NOUN
ftr-434	390	14	,	,	PUNCT
ftr-434	390	15	because	because	SCONJ
ftr-434	390	16	it	it	PRON
ftr-434	390	17	is	be	AUX
ftr-434	390	18	written	write	VERB
ftr-434	390	19	in	in	ADP
ftr-434	390	20	source	source	NOUN
ftr-434	390	21	code	code	NOUN
ftr-434	390	22	and	and	CCONJ
ftr-434	390	23	object	object	VERB
ftr-434	390	24	code	code	NOUN
ftr-434	390	25	.	.	PUNCT
ftr-434	391	1	source	source	NOUN
ftr-434	391	2	code	code	NOUN
ftr-434	391	3	is	be	AUX
ftr-434	391	4	written	write	VERB
ftr-434	391	5	in	in	ADP
ftr-434	391	6	special	special	ADJ
ftr-434	391	7	machine	machine	NOUN
ftr-434	391	8	readable	readable	ADJ
ftr-434	391	9	languages	language	NOUN
ftr-434	391	10	,	,	PUNCT
ftr-434	391	11	not	not	PART
ftr-434	391	12	intended	intend	VERB
ftr-434	391	13	to	to	PART
ftr-434	391	14	be	be	AUX
ftr-434	391	15	read	read	VERB
ftr-434	391	16	by	by	ADP
ftr-434	391	17	any	any	DET
ftr-434	391	18	individual	individual	NOUN
ftr-434	391	19	.	.	PUNCT
ftr-434	392	1	while	while	SCONJ
ftr-434	392	2	object	object	NOUN
ftr-434	392	3	code	code	NOUN
ftr-434	392	4	can	can	AUX
ftr-434	392	5	be	be	AUX
ftr-434	392	6	read	read	VERB
ftr-434	392	7	by	by	ADP
ftr-434	392	8	59	59	NUM
ftr-434	392	9	.	.	PUNCT
ftr-434	392	10	17	17	NUM
ftr-434	392	11	u.s.c	u.s.c	ADJ
ftr-434	392	12	.	.	PUNCT
ftr-434	393	1	§	§	PROPN
ftr-434	393	2	410(c	410(c	PROPN
ftr-434	393	3	)	)	PUNCT
ftr-434	393	4	.	.	PUNCT
ftr-434	394	1	60	60	NUM
ftr-434	394	2	.	.	PUNCT
ftr-434	395	1	i	i	PRON
ftr-434	395	2	d.	d.	PROPN
ftr-434	395	3	§	§	PROPN
ftr-434	395	4	302(a	302(a	PROPN
ftr-434	395	5	)	)	PUNCT
ftr-434	395	6	.	.	PUNCT
ftr-434	396	1	prior	prior	ADV
ftr-434	396	2	to	to	ADP
ftr-434	396	3	the	the	DET
ftr-434	396	4	sonny	sonny	PROPN
ftr-434	396	5	bono	bono	X
ftr-434	396	6	copyright	copyright	NOUN
ftr-434	396	7	term	term	NOUN
ftr-434	396	8	extension	extension	NOUN
ftr-434	396	9	act	act	NOUN
ftr-434	396	10	of	of	ADP
ftr-434	396	11	1998	1998	NUM
ftr-434	396	12	,	,	PUNCT
ftr-434	396	13	the	the	DET
ftr-434	396	14	term	term	NOUN
ftr-434	396	15	was	be	AUX
ftr-434	396	16	for	for	ADP
ftr-434	396	17	the	the	DET
ftr-434	396	18	life	life	NOUN
ftr-434	396	19	of	of	ADP
ftr-434	396	20	the	the	DET
ftr-434	396	21	author	author	NOUN
ftr-434	396	22	plus	plus	CCONJ
ftr-434	396	23	50	50	NUM
ftr-434	396	24	years	year	NOUN
ftr-434	396	25	.	.	PUNCT
ftr-434	397	1	61	61	NUM
ftr-434	397	2	.	.	PUNCT
ftr-434	398	1	a	a	DET
ftr-434	398	2	“	"	PUNCT
ftr-434	398	3	work	work	NOUN
ftr-434	398	4	made	make	VERB
ftr-434	398	5	for	for	ADP
ftr-434	398	6	hire	hire	NOUN
ftr-434	398	7	”	"	PUNCT
ftr-434	398	8	is	be	AUX
ftr-434	398	9	a	a	DET
ftr-434	398	10	work	work	NOUN
ftr-434	398	11	prepared	prepare	VERB
ftr-434	398	12	by	by	ADP
ftr-434	398	13	an	an	DET
ftr-434	398	14	employee	employee	NOUN
ftr-434	398	15	within	within	ADP
ftr-434	398	16	the	the	DET
ftr-434	398	17	scope	scope	NOUN
ftr-434	398	18	of	of	ADP
ftr-434	398	19	his	his	PRON
ftr-434	398	20	or	or	CCONJ
ftr-434	398	21	her	her	PRON
ftr-434	398	22	employment	employment	NOUN
ftr-434	398	23	,	,	PUNCT
ftr-434	398	24	or	or	CCONJ
ftr-434	398	25	a	a	DET
ftr-434	398	26	work	work	NOUN
ftr-434	398	27	that	that	PRON
ftr-434	398	28	is	be	AUX
ftr-434	398	29	:	:	PUNCT
ftr-434	398	30	(	(	PUNCT
ftr-434	398	31	i	i	NOUN
ftr-434	398	32	)	)	PUNCT
ftr-434	398	33	specially	specially	ADV
ftr-434	398	34	ordered	order	VERB
ftr-434	398	35	or	or	CCONJ
ftr-434	398	36	commissioned	commission	VERB
ftr-434	398	37	;	;	PUNCT
ftr-434	398	38	(	(	PUNCT
ftr-434	398	39	ii	ii	NOUN
ftr-434	398	40	)	)	PUNCT
ftr-434	398	41	falls	fall	VERB
ftr-434	398	42	within	within	ADP
ftr-434	398	43	one	one	NUM
ftr-434	398	44	of	of	ADP
ftr-434	398	45	the	the	DET
ftr-434	398	46	nine	nine	NUM
ftr-434	398	47	specific	specific	ADJ
ftr-434	398	48	categories	category	NOUN
ftr-434	398	49	listed	list	VERB
ftr-434	398	50	in	in	ADP
ftr-434	398	51	the	the	DET
ftr-434	398	52	statue	statue	NOUN
ftr-434	398	53	;	;	PUNCT
ftr-434	398	54	and	and	CCONJ
ftr-434	398	55	(	(	PUNCT
ftr-434	398	56	iii	iii	X
ftr-434	398	57	)	)	PUNCT
ftr-434	398	58	the	the	DET
ftr-434	398	59	parties	party	NOUN
ftr-434	398	60	have	have	AUX
ftr-434	398	61	expressly	expressly	ADV
ftr-434	398	62	agreed	agree	VERB
ftr-434	398	63	that	that	SCONJ
ftr-434	398	64	the	the	DET
ftr-434	398	65	work	work	NOUN
ftr-434	398	66	is	be	AUX
ftr-434	398	67	to	to	PART
ftr-434	398	68	be	be	AUX
ftr-434	398	69	considered	consider	VERB
ftr-434	398	70	a	a	DET
ftr-434	398	71	“	"	PUNCT
ftr-434	398	72	work	work	NOUN
ftr-434	398	73	for	for	ADP
ftr-434	398	74	hire	hire	NOUN
ftr-434	398	75	.	.	PUNCT
ftr-434	398	76	”	"	PUNCT
ftr-434	399	1	i	i	PRON
ftr-434	399	2	d.	d.	PROPN
ftr-434	399	3	§	§	PROPN
ftr-434	399	4	101	101	NUM
ftr-434	399	5	(	(	PUNCT
ftr-434	399	6	definition	definition	NOUN
ftr-434	399	7	of	of	ADP
ftr-434	399	8	“	"	PUNCT
ftr-434	399	9	work	work	NOUN
ftr-434	399	10	made	make	VERB
ftr-434	399	11	for	for	ADP
ftr-434	399	12	hire	hire	NOUN
ftr-434	399	13	”	"	PUNCT
ftr-434	399	14	)	)	PUNCT
ftr-434	399	15	.	.	PUNCT
ftr-434	400	1	62	62	NUM
ftr-434	400	2	.	.	PUNCT
ftr-434	401	1	i	i	PRON
ftr-434	401	2	d.	d.	PROPN
ftr-434	401	3	§	§	PROPN
ftr-434	401	4	302(c	302(c	PROPN
ftr-434	401	5	)	)	PUNCT
ftr-434	401	6	.	.	PUNCT
ftr-434	402	1	63	63	NUM
ftr-434	402	2	.	.	PUNCT
ftr-434	403	1	i	i	PRON
ftr-434	403	2	d.	d.	PROPN
ftr-434	403	3	§	§	PROPN
ftr-434	403	4	204(a	204(a	PROPN
ftr-434	403	5	)	)	PUNCT
ftr-434	403	6	.	.	PUNCT
ftr-434	404	1	64	64	NUM
ftr-434	404	2	.	.	PUNCT
ftr-434	405	1	i	i	PRON
ftr-434	405	2	d.	d.	PROPN
ftr-434	405	3	§	§	PROPN
ftr-434	405	4	205(d	205(d	PROPN
ftr-434	405	5	)	)	PUNCT
ftr-434	405	6	(	(	PUNCT
ftr-434	405	7	if	if	SCONJ
ftr-434	405	8	it	it	PRON
ftr-434	405	9	was	be	AUX
ftr-434	405	10	executed	execute	VERB
ftr-434	405	11	outside	outside	ADP
ftr-434	405	12	the	the	DET
ftr-434	405	13	u.s	u.s	PROPN
ftr-434	405	14	.	.	PROPN
ftr-434	405	15	,	,	PUNCT
ftr-434	405	16	it	it	PRON
ftr-434	405	17	can	can	AUX
ftr-434	405	18	be	be	AUX
ftr-434	405	19	filed	file	VERB
ftr-434	405	20	within	within	ADP
ftr-434	405	21	two	two	NUM
ftr-434	405	22	months	month	NOUN
ftr-434	405	23	of	of	ADP
ftr-434	405	24	the	the	DET
ftr-434	405	25	date	date	NOUN
ftr-434	405	26	of	of	ADP
ftr-434	405	27	execution	execution	NOUN
ftr-434	405	28	)	)	PUNCT
ftr-434	405	29	.	.	PUNCT
ftr-434	406	1	65	65	NUM
ftr-434	406	2	.	.	PUNCT
ftr-434	407	1	i	i	PRON
ftr-434	407	2	d.	d.	PROPN
ftr-434	407	3	66	66	NUM
ftr-434	407	4	.	.	PUNCT
ftr-434	408	1	i	i	PRON
ftr-434	408	2	d.	d.	PROPN
ftr-434	408	3	§	§	PROPN
ftr-434	408	4	204(b	204(b	PROPN
ftr-434	408	5	)	)	PUNCT
ftr-434	408	6	.	.	PUNCT
ftr-434	409	1	67	67	NUM
ftr-434	409	2	.	.	X
ftr-434	409	3	72	72	NUM
ftr-434	409	4	am	am	NOUN
ftr-434	409	5	.	.	PUNCT
ftr-434	410	1	jur	jur	PROPN
ftr-434	410	2	.	.	PUNCT
ftr-434	410	3	2d	2d	PROPN
ftr-434	410	4	,	,	PUNCT
ftr-434	410	5	statute	statute	NOUN
ftr-434	410	6	of	of	ADP
ftr-434	410	7	frauds	fraud	NOUN
ftr-434	410	8	,	,	PUNCT
ftr-434	410	9	§	§	PROPN
ftr-434	410	10	§	§	PROPN
ftr-434	410	11	10	10	NUM
ftr-434	410	12	-	-	SYM
ftr-434	410	13	16	16	NUM
ftr-434	410	14	(	(	PUNCT
ftr-434	410	15	1974	1974	NUM
ftr-434	410	16	)	)	PUNCT
ftr-434	410	17	.	.	PUNCT
ftr-434	411	1	562	562	NUM
ftr-434	411	2	florida	florida	PROPN
ftr-434	411	3	tax	tax	NOUN
ftr-434	411	4	review	review	NOUN
ftr-434	411	5	[	[	X
ftr-434	411	6	vol.5:8	vol.5:8	VERB
ftr-434	411	7	individuals	individual	NOUN
ftr-434	411	8	,	,	PUNCT
ftr-434	411	9	it	it	PRON
ftr-434	411	10	consists	consist	VERB
ftr-434	411	11	exclusively	exclusively	ADV
ftr-434	411	12	of	of	ADP
ftr-434	411	13	“	"	PUNCT
ftr-434	411	14	ones	one	NOUN
ftr-434	411	15	”	"	PUNCT
ftr-434	411	16	and	and	CCONJ
ftr-434	411	17	“	"	PUNCT
ftr-434	411	18	zeros	zero	NOUN
ftr-434	411	19	”	"	PUNCT
ftr-434	411	20	.	.	PUNCT
ftr-434	412	1	computer	computer	NOUN
ftr-434	412	2	software	software	NOUN
ftr-434	412	3	also	also	ADV
ftr-434	412	4	can	can	AUX
ftr-434	412	5	function	function	VERB
ftr-434	412	6	as	as	ADP
ftr-434	412	7	a	a	DET
ftr-434	412	8	machine	machine	NOUN
ftr-434	412	9	,	,	PUNCT
ftr-434	412	10	which	which	PRON
ftr-434	412	11	would	would	AUX
ftr-434	412	12	suggest	suggest	VERB
ftr-434	412	13	trade	trade	NOUN
ftr-434	412	14	secret	secret	ADJ
ftr-434	412	15	and/or	and/or	CCONJ
ftr-434	412	16	patent	patent	NOUN
ftr-434	412	17	protection.68	protection.68	NOUN
ftr-434	412	18	1	1	NUM
ftr-434	412	19	.	.	PUNCT
ftr-434	413	1	trade	trade	NOUN
ftr-434	413	2	secret	secret	ADJ
ftr-434	413	3	protection.—prior	protection.—prior	NUM
ftr-434	413	4	to	to	ADP
ftr-434	413	5	1980	1980	NUM
ftr-434	413	6	,	,	PUNCT
ftr-434	413	7	the	the	DET
ftr-434	413	8	principal	principal	ADJ
ftr-434	413	9	source	source	NOUN
ftr-434	413	10	of	of	ADP
ftr-434	413	11	ip	ip	DET
ftr-434	413	12	protection	protection	NOUN
ftr-434	413	13	for	for	ADP
ftr-434	413	14	computer	computer	NOUN
ftr-434	413	15	software	software	NOUN
ftr-434	413	16	was	be	AUX
ftr-434	413	17	trade	trade	NOUN
ftr-434	413	18	secret	secret	ADJ
ftr-434	413	19	law	law	NOUN
ftr-434	413	20	.	.	PUNCT
ftr-434	414	1	initially	initially	ADV
ftr-434	414	2	,	,	PUNCT
ftr-434	414	3	software	software	NOUN
ftr-434	414	4	was	be	AUX
ftr-434	414	5	not	not	PART
ftr-434	414	6	sold	sell	VERB
ftr-434	414	7	separately	separately	ADV
ftr-434	414	8	,	,	PUNCT
ftr-434	414	9	and	and	CCONJ
ftr-434	414	10	its	its	PRON
ftr-434	414	11	functions	function	NOUN
ftr-434	414	12	were	be	AUX
ftr-434	414	13	handled	handle	VERB
ftr-434	414	14	by	by	ADP
ftr-434	414	15	the	the	DET
ftr-434	414	16	computer	computer	NOUN
ftr-434	414	17	hardware	hardware	NOUN
ftr-434	414	18	.	.	PUNCT
ftr-434	415	1	when	when	SCONJ
ftr-434	415	2	selling	sell	VERB
ftr-434	415	3	a	a	DET
ftr-434	415	4	computer	computer	NOUN
ftr-434	415	5	system	system	NOUN
ftr-434	415	6	and	and	CCONJ
ftr-434	415	7	providing	provide	VERB
ftr-434	415	8	supplemental	supplemental	ADJ
ftr-434	415	9	information	information	NOUN
ftr-434	415	10	,	,	PUNCT
ftr-434	415	11	a	a	DET
ftr-434	415	12	seller	seller	NOUN
ftr-434	415	13	might	might	AUX
ftr-434	415	14	require	require	VERB
ftr-434	415	15	the	the	DET
ftr-434	415	16	buyer	buyer	NOUN
ftr-434	415	17	(	(	PUNCT
ftr-434	415	18	or	or	CCONJ
ftr-434	415	19	anyone	anyone	PRON
ftr-434	415	20	else	else	ADV
ftr-434	415	21	having	have	VERB
ftr-434	415	22	access	access	NOUN
ftr-434	415	23	to	to	ADP
ftr-434	415	24	the	the	DET
ftr-434	415	25	information	information	NOUN
ftr-434	415	26	)	)	PUNCT
ftr-434	415	27	to	to	PART
ftr-434	415	28	sign	sign	VERB
ftr-434	415	29	a	a	DET
ftr-434	415	30	confidentiality	confidentiality	NOUN
ftr-434	415	31	agreement	agreement	NOUN
ftr-434	415	32	so	so	SCONJ
ftr-434	415	33	that	that	SCONJ
ftr-434	415	34	the	the	DET
ftr-434	415	35	information	information	NOUN
ftr-434	415	36	could	could	AUX
ftr-434	415	37	continue	continue	VERB
ftr-434	415	38	to	to	PART
ftr-434	415	39	be	be	AUX
ftr-434	415	40	secret	secret	ADJ
ftr-434	415	41	,	,	PUNCT
ftr-434	415	42	and	and	CCONJ
ftr-434	415	43	function	function	NOUN
ftr-434	415	44	as	as	ADP
ftr-434	415	45	a	a	DET
ftr-434	415	46	trade	trade	NOUN
ftr-434	415	47	secret	secret	NOUN
ftr-434	415	48	.	.	PUNCT
ftr-434	416	1	under	under	ADP
ftr-434	416	2	trade	trade	NOUN
ftr-434	416	3	secret	secret	ADJ
ftr-434	416	4	law	law	NOUN
ftr-434	416	5	,	,	PUNCT
ftr-434	416	6	the	the	DET
ftr-434	416	7	creator	creator	NOUN
ftr-434	416	8	of	of	ADP
ftr-434	416	9	the69	the69	PROPN
ftr-434	416	10	computer	computer	NOUN
ftr-434	416	11	software	software	NOUN
ftr-434	416	12	could	could	AUX
ftr-434	416	13	enforce	enforce	VERB
ftr-434	416	14	his	his	PRON
ftr-434	416	15	or	or	CCONJ
ftr-434	416	16	her	her	PRON
ftr-434	416	17	rights	right	NOUN
ftr-434	416	18	against	against	ADP
ftr-434	416	19	an	an	DET
ftr-434	416	20	infringer	infringer	NOUN
ftr-434	416	21	through	through	ADP
ftr-434	416	22	an	an	DET
ftr-434	416	23	injunction	injunction	NOUN
ftr-434	416	24	,	,	PUNCT
ftr-434	416	25	and/or	and/or	CCONJ
ftr-434	416	26	the	the	DET
ftr-434	416	27	collection	collection	NOUN
ftr-434	416	28	of	of	ADP
ftr-434	416	29	monetary	monetary	ADJ
ftr-434	416	30	damages	damage	NOUN
ftr-434	416	31	.	.	PUNCT
ftr-434	417	1	as	as	SCONJ
ftr-434	417	2	discussed	discuss	VERB
ftr-434	417	3	above,70	above,70	NOUN
ftr-434	417	4	a	a	DET
ftr-434	417	5	major	major	ADJ
ftr-434	417	6	advantage	advantage	NOUN
ftr-434	417	7	of	of	ADP
ftr-434	417	8	trade	trade	NOUN
ftr-434	417	9	secret	secret	ADJ
ftr-434	417	10	protection	protection	NOUN
ftr-434	417	11	is	be	AUX
ftr-434	417	12	that	that	SCONJ
ftr-434	417	13	the	the	DET
ftr-434	417	14	protection	protection	NOUN
ftr-434	417	15	can	can	AUX
ftr-434	417	16	last	last	VERB
ftr-434	417	17	for	for	ADP
ftr-434	417	18	as	as	ADV
ftr-434	417	19	long	long	ADV
ftr-434	417	20	as	as	SCONJ
ftr-434	417	21	the	the	DET
ftr-434	417	22	information	information	NOUN
ftr-434	417	23	remains	remain	VERB
ftr-434	417	24	a	a	DET
ftr-434	417	25	secret.71	secret.71	NOUN
ftr-434	417	26	2	2	NUM
ftr-434	417	27	.	.	PUNCT
ftr-434	418	1	copyright	copyright	NOUN
ftr-434	418	2	protection.—although	protection.—although	NUM
ftr-434	418	3	copyright	copyright	NOUN
ftr-434	418	4	law	law	NOUN
ftr-434	418	5	does	do	AUX
ftr-434	418	6	not	not	PART
ftr-434	418	7	protect	protect	VERB
ftr-434	418	8	an	an	DET
ftr-434	418	9	“	"	PUNCT
ftr-434	418	10	idea	idea	NOUN
ftr-434	418	11	,	,	PUNCT
ftr-434	418	12	procedure	procedure	NOUN
ftr-434	418	13	,	,	PUNCT
ftr-434	418	14	process	process	NOUN
ftr-434	418	15	,	,	PUNCT
ftr-434	418	16	system	system	NOUN
ftr-434	418	17	,	,	PUNCT
ftr-434	418	18	method	method	NOUN
ftr-434	418	19	of	of	ADP
ftr-434	418	20	operation	operation	NOUN
ftr-434	418	21	,	,	PUNCT
ftr-434	418	22	concept	concept	NOUN
ftr-434	418	23	,	,	PUNCT
ftr-434	418	24	principle	principle	NOUN
ftr-434	418	25	or	or	CCONJ
ftr-434	418	26	discovery	discovery	NOUN
ftr-434	418	27	,	,	PUNCT
ftr-434	418	28	”	"	PUNCT
ftr-434	418	29	amendments	amendment	NOUN
ftr-434	418	30	to	to	ADP
ftr-434	418	31	the	the	DET
ftr-434	418	32	copyright	copyright	NOUN
ftr-434	418	33	act	act	NOUN
ftr-434	418	34	in	in	ADP
ftr-434	418	35	1976	1976	NUM
ftr-434	418	36	and	and	CCONJ
ftr-434	418	37	1980	1980	NUM
ftr-434	418	38	clarify	clarify	NOUN
ftr-434	418	39	that72	that72	NOUN
ftr-434	418	40	copyright	copyright	NOUN
ftr-434	418	41	protection	protection	NOUN
ftr-434	418	42	is	be	AUX
ftr-434	418	43	available	available	ADJ
ftr-434	418	44	for	for	ADP
ftr-434	418	45	computer	computer	NOUN
ftr-434	418	46	software	software	NOUN
ftr-434	418	47	.	.	PUNCT
ftr-434	419	1	the	the	DET
ftr-434	419	2	1980	1980	NUM
ftr-434	419	3	computer	computer	NOUN
ftr-434	419	4	68	68	NUM
ftr-434	419	5	.	.	PUNCT
ftr-434	420	1	commentators	commentator	NOUN
ftr-434	420	2	have	have	AUX
ftr-434	420	3	stated	state	VERB
ftr-434	420	4	,	,	PUNCT
ftr-434	420	5	“	"	PUNCT
ftr-434	420	6	programs	program	NOUN
ftr-434	420	7	are	be	AUX
ftr-434	420	8	,	,	PUNCT
ftr-434	420	9	in	in	ADP
ftr-434	420	10	fact	fact	NOUN
ftr-434	420	11	,	,	PUNCT
ftr-434	420	12	machines	machine	NOUN
ftr-434	420	13	(	(	PUNCT
ftr-434	420	14	entities	entity	NOUN
ftr-434	420	15	that	that	PRON
ftr-434	420	16	bring	bring	VERB
ftr-434	420	17	about	about	ADP
ftr-434	420	18	useful	useful	ADJ
ftr-434	420	19	results	result	NOUN
ftr-434	420	20	,	,	PUNCT
ftr-434	420	21	i.e.	i.e.	X
ftr-434	420	22	behavior	behavior	NOUN
ftr-434	420	23	)	)	PUNCT
ftr-434	420	24	that	that	PRON
ftr-434	420	25	have	have	AUX
ftr-434	420	26	been	be	AUX
ftr-434	420	27	constructed	construct	VERB
ftr-434	420	28	in	in	ADP
ftr-434	420	29	a	a	DET
ftr-434	420	30	medium	medium	NOUN
ftr-434	420	31	of	of	ADP
ftr-434	420	32	text	text	NOUN
ftr-434	420	33	(	(	PUNCT
ftr-434	420	34	source	source	NOUN
ftr-434	420	35	and	and	CCONJ
ftr-434	420	36	object	object	VERB
ftr-434	420	37	code	code	NOUN
ftr-434	420	38	)	)	PUNCT
ftr-434	420	39	.	.	PUNCT
ftr-434	421	1	the	the	DET
ftr-434	421	2	engineering	engineering	NOUN
ftr-434	421	3	designs	design	NOUN
ftr-434	421	4	embodied	embody	VERB
ftr-434	421	5	in	in	ADP
ftr-434	421	6	programs	program	NOUN
ftr-434	421	7	could	could	AUX
ftr-434	421	8	as	as	ADV
ftr-434	421	9	easily	easily	ADV
ftr-434	421	10	be	be	AUX
ftr-434	421	11	implemented	implement	VERB
ftr-434	421	12	in	in	ADP
ftr-434	421	13	hardware	hardware	NOUN
ftr-434	421	14	as	as	ADP
ftr-434	421	15	in	in	ADP
ftr-434	421	16	software	software	NOUN
ftr-434	421	17	,	,	PUNCT
ftr-434	421	18	and	and	CCONJ
ftr-434	421	19	the	the	DET
ftr-434	421	20	user	user	NOUN
ftr-434	421	21	would	would	AUX
ftr-434	421	22	be	be	AUX
ftr-434	421	23	unable	unable	ADJ
ftr-434	421	24	to	to	PART
ftr-434	421	25	distinguish	distinguish	VERB
ftr-434	421	26	between	between	ADP
ftr-434	421	27	the	the	DET
ftr-434	421	28	two	two	NUM
ftr-434	421	29	.	.	PUNCT
ftr-434	421	30	”	"	PUNCT
ftr-434	422	1	pamela	pamela	PROPN
ftr-434	422	2	samuelson	samuelson	PROPN
ftr-434	422	3	,	,	PUNCT
ftr-434	422	4	a	a	DET
ftr-434	422	5	manifesto	manifesto	NOUN
ftr-434	422	6	concerning	concern	VERB
ftr-434	422	7	the	the	DET
ftr-434	422	8	legal	legal	ADJ
ftr-434	422	9	protection	protection	NOUN
ftr-434	422	10	of	of	ADP
ftr-434	422	11	computer	computer	NOUN
ftr-434	422	12	programs	program	NOUN
ftr-434	422	13	,	,	PUNCT
ftr-434	422	14	94	94	NUM
ftr-434	422	15	colum	colum	NOUN
ftr-434	422	16	.	.	PUNCT
ftr-434	423	1	l.	l.	PROPN
ftr-434	423	2	rev	rev	PROPN
ftr-434	423	3	.	.	PROPN
ftr-434	423	4	2308	2308	NUM
ftr-434	423	5	,	,	PUNCT
ftr-434	423	6	2315	2315	NUM
ftr-434	423	7	-	-	SYM
ftr-434	423	8	6	6	NUM
ftr-434	423	9	(	(	PUNCT
ftr-434	423	10	1994	1994	NUM
ftr-434	423	11	)	)	PUNCT
ftr-434	423	12	.	.	PUNCT
ftr-434	424	1	section	section	NOUN
ftr-434	424	2	101	101	NUM
ftr-434	424	3	of	of	ADP
ftr-434	424	4	the	the	DET
ftr-434	424	5	copyright	copyright	NOUN
ftr-434	424	6	act	act	PROPN
ftr-434	424	7	defines	define	VERB
ftr-434	424	8	a	a	DET
ftr-434	424	9	“	"	PUNCT
ftr-434	424	10	computer	computer	NOUN
ftr-434	424	11	program	program	NOUN
ftr-434	424	12	”	"	PUNCT
ftr-434	424	13	as	as	ADP
ftr-434	424	14	“	"	PUNCT
ftr-434	424	15	a	a	DET
ftr-434	424	16	set	set	NOUN
ftr-434	424	17	of	of	ADP
ftr-434	424	18	statements	statement	NOUN
ftr-434	424	19	or	or	CCONJ
ftr-434	424	20	instructions	instruction	NOUN
ftr-434	424	21	to	to	PART
ftr-434	424	22	be	be	AUX
ftr-434	424	23	used	use	VERB
ftr-434	424	24	directly	directly	ADV
ftr-434	424	25	or	or	CCONJ
ftr-434	424	26	indirectly	indirectly	ADV
ftr-434	424	27	in	in	ADP
ftr-434	424	28	a	a	DET
ftr-434	424	29	computer	computer	NOUN
ftr-434	424	30	in	in	ADP
ftr-434	424	31	order	order	NOUN
ftr-434	424	32	to	to	PART
ftr-434	424	33	bring	bring	VERB
ftr-434	424	34	about	about	ADP
ftr-434	424	35	a	a	DET
ftr-434	424	36	certain	certain	ADJ
ftr-434	424	37	result	result	NOUN
ftr-434	424	38	.	.	PUNCT
ftr-434	424	39	”	"	PUNCT
ftr-434	425	1	17	17	NUM
ftr-434	425	2	u.s.c	u.s.c	NOUN
ftr-434	425	3	.	.	PUNCT
ftr-434	426	1	§	§	PROPN
ftr-434	426	2	101	101	NUM
ftr-434	426	3	.	.	PUNCT
ftr-434	426	4	69	69	NUM
ftr-434	426	5	.	.	PUNCT
ftr-434	427	1	see	see	VERB
ftr-434	427	2	digital	digital	PROPN
ftr-434	427	3	general	general	PROPN
ftr-434	427	4	corp	corp	PROPN
ftr-434	427	5	.	.	PROPN
ftr-434	427	6	v.	v.	ADP
ftr-434	427	7	digital	digital	ADJ
ftr-434	427	8	computer	computer	NOUN
ftr-434	427	9	controls	control	NOUN
ftr-434	427	10	,	,	PUNCT
ftr-434	427	11	inc	inc	PROPN
ftr-434	427	12	.	.	PROPN
ftr-434	427	13	,	,	PUNCT
ftr-434	427	14	297	297	NUM
ftr-434	427	15	a.2d	a.2d	SYM
ftr-434	427	16	433	433	NUM
ftr-434	427	17	(	(	PUNCT
ftr-434	427	18	del	del	PROPN
ftr-434	427	19	.	.	PROPN
ftr-434	427	20	ch	ch	PROPN
ftr-434	427	21	.	.	PROPN
ftr-434	427	22	1971	1971	NUM
ftr-434	427	23	)	)	PUNCT
ftr-434	427	24	,	,	PUNCT
ftr-434	427	25	aff’d	aff’d	VERB
ftr-434	427	26	297	297	NUM
ftr-434	427	27	a.2d	a.2d	SYM
ftr-434	427	28	437	437	NUM
ftr-434	427	29	(	(	PUNCT
ftr-434	427	30	del	del	PROPN
ftr-434	427	31	.	.	PROPN
ftr-434	427	32	1972	1972	NUM
ftr-434	427	33	)	)	PUNCT
ftr-434	427	34	.	.	PUNCT
ftr-434	428	1	70	70	NUM
ftr-434	428	2	.	.	X
ftr-434	428	3	utsa	utsa	PROPN
ftr-434	428	4	§	§	PROPN
ftr-434	428	5	2	2	NUM
ftr-434	428	6	(	(	PUNCT
ftr-434	428	7	injunctive	injunctive	ADJ
ftr-434	428	8	relief	relief	NOUN
ftr-434	428	9	)	)	PUNCT
ftr-434	428	10	§	§	PROPN
ftr-434	428	11	3	3	NUM
ftr-434	428	12	(	(	PUNCT
ftr-434	428	13	damages	damage	NOUN
ftr-434	428	14	)	)	PUNCT
ftr-434	428	15	,	,	PUNCT
ftr-434	428	16	reprinted	reprint	VERB
ftr-434	428	17	in	in	ADP
ftr-434	428	18	14	14	NUM
ftr-434	428	19	uniform	uniform	ADJ
ftr-434	428	20	laws	law	NOUN
ftr-434	428	21	annotated	annotate	VERB
ftr-434	428	22	,	,	PUNCT
ftr-434	428	23	449	449	NUM
ftr-434	428	24	,	,	PUNCT
ftr-434	428	25	455	455	NUM
ftr-434	428	26	(	(	PUNCT
ftr-434	428	27	1990	1990	NUM
ftr-434	428	28	)	)	PUNCT
ftr-434	428	29	.	.	PUNCT
ftr-434	429	1	71	71	NUM
ftr-434	429	2	.	.	PUNCT
ftr-434	430	1	see	see	VERB
ftr-434	430	2	text	text	NOUN
ftr-434	430	3	accompanying	accompany	VERB
ftr-434	430	4	supra	supra	PROPN
ftr-434	430	5	note	note	PROPN
ftr-434	430	6	27	27	NUM
ftr-434	430	7	.	.	PUNCT
ftr-434	431	1	it	it	PRON
ftr-434	431	2	also	also	ADV
ftr-434	431	3	should	should	AUX
ftr-434	431	4	be	be	AUX
ftr-434	431	5	remembered	remember	VERB
ftr-434	431	6	that	that	SCONJ
ftr-434	431	7	trade	trade	NOUN
ftr-434	431	8	secret	secret	ADJ
ftr-434	431	9	protection	protection	NOUN
ftr-434	431	10	will	will	AUX
ftr-434	431	11	by	by	SCONJ
ftr-434	431	12	lost	lose	VERB
ftr-434	431	13	when	when	SCONJ
ftr-434	431	14	others	other	NOUN
ftr-434	431	15	acquire	acquire	VERB
ftr-434	431	16	the	the	DET
ftr-434	431	17	information	information	NOUN
ftr-434	431	18	by	by	ADP
ftr-434	431	19	“	"	PUNCT
ftr-434	431	20	proper	proper	ADJ
ftr-434	431	21	means	mean	NOUN
ftr-434	431	22	,	,	PUNCT
ftr-434	431	23	”	"	PUNCT
ftr-434	431	24	such	such	ADJ
ftr-434	431	25	as	as	ADP
ftr-434	431	26	independent	independent	ADJ
ftr-434	431	27	discovery	discovery	NOUN
ftr-434	431	28	,	,	PUNCT
ftr-434	431	29	or	or	CCONJ
ftr-434	431	30	reverse	reverse	ADJ
ftr-434	431	31	engineering	engineering	NOUN
ftr-434	431	32	.	.	PUNCT
ftr-434	432	1	72	72	NUM
ftr-434	432	2	.	.	X
ftr-434	432	3	17	17	NUM
ftr-434	432	4	u.s.c	u.s.c	NOUN
ftr-434	432	5	.	.	PUNCT
ftr-434	433	1	§	§	PROPN
ftr-434	433	2	102(b	102(b	PROPN
ftr-434	433	3	)	)	PUNCT
ftr-434	433	4	(	(	PUNCT
ftr-434	433	5	emphasis	emphasis	NOUN
ftr-434	433	6	added	add	VERB
ftr-434	433	7	)	)	PUNCT
ftr-434	433	8	;	;	PUNCT
ftr-434	433	9	see	see	VERB
ftr-434	433	10	also	also	ADV
ftr-434	433	11	h.r	h.r	PROPN
ftr-434	433	12	.	.	PROPN
ftr-434	433	13	rep	rep	PROPN
ftr-434	433	14	.	.	PROPN
ftr-434	433	15	no	no	PROPN
ftr-434	433	16	.	.	NOUN
ftr-434	433	17	1476	1476	NUM
ftr-434	433	18	,	,	PUNCT
ftr-434	433	19	at	at	ADP
ftr-434	433	20	57	57	NUM
ftr-434	433	21	,	,	PUNCT
ftr-434	433	22	94th	94th	ADJ
ftr-434	433	23	cong	cong	NOUN
ftr-434	433	24	.	.	PROPN
ftr-434	433	25	,	,	PUNCT
ftr-434	433	26	2d	2d	NUM
ftr-434	433	27	sess	sess	NOUN
ftr-434	433	28	.	.	PUNCT
ftr-434	434	1	(	(	PUNCT
ftr-434	434	2	1976	1976	NUM
ftr-434	434	3	)	)	PUNCT
ftr-434	434	4	,	,	PUNCT
ftr-434	434	5	reprinted	reprint	VERB
ftr-434	434	6	in	in	ADP
ftr-434	434	7	1976	1976	NUM
ftr-434	434	8	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-434	434	9	.	.	PUNCT
ftr-434	434	10	5659	5659	NUM
ftr-434	434	11	,	,	PUNCT
ftr-434	434	12	5670	5670	NUM
ftr-434	434	13	(	(	PUNCT
ftr-434	434	14	“	"	PUNCT
ftr-434	434	15	section	section	NOUN
ftr-434	434	16	102(b	102(b	PROPN
ftr-434	434	17	)	)	PUNCT
ftr-434	434	18	is	be	AUX
ftr-434	434	19	intended	intend	VERB
ftr-434	434	20	,	,	PUNCT
ftr-434	434	21	among	among	ADP
ftr-434	434	22	other	other	ADJ
ftr-434	434	23	things	thing	NOUN
ftr-434	434	24	,	,	PUNCT
ftr-434	434	25	to	to	PART
ftr-434	434	26	make	make	VERB
ftr-434	434	27	clear	clear	ADJ
ftr-434	434	28	that	that	SCONJ
ftr-434	434	29	the	the	DET
ftr-434	434	30	expression	expression	NOUN
ftr-434	434	31	adopted	adopt	VERB
ftr-434	434	32	by	by	ADP
ftr-434	434	33	the	the	DET
ftr-434	434	34	programmer	programmer	NOUN
ftr-434	434	35	is	be	AUX
ftr-434	434	36	the	the	DET
ftr-434	434	37	copyrightable	copyrightable	ADJ
ftr-434	434	38	element	element	NOUN
ftr-434	434	39	in	in	ADP
ftr-434	434	40	a	a	DET
ftr-434	434	41	computer	computer	NOUN
ftr-434	434	42	program	program	NOUN
ftr-434	434	43	,	,	PUNCT
ftr-434	434	44	and	and	CCONJ
ftr-434	434	45	that	that	SCONJ
ftr-434	434	46	the	the	DET
ftr-434	434	47	actual	actual	ADJ
ftr-434	434	48	processes	process	NOUN
ftr-434	434	49	or	or	CCONJ
ftr-434	434	50	methods	method	NOUN
ftr-434	434	51	embodied	embody	VERB
ftr-434	434	52	in	in	ADP
ftr-434	434	53	the	the	DET
ftr-434	434	54	program	program	NOUN
ftr-434	434	55	are	be	AUX
ftr-434	434	56	not	not	PART
ftr-434	434	57	within	within	ADP
ftr-434	434	58	the	the	DET
ftr-434	434	59	scope	scope	NOUN
ftr-434	434	60	of	of	ADP
ftr-434	434	61	the	the	DET
ftr-434	434	62	copyright	copyright	NOUN
ftr-434	434	63	law	law	NOUN
ftr-434	434	64	”	"	PUNCT
ftr-434	434	65	)	)	PUNCT
ftr-434	434	66	.	.	PUNCT
ftr-434	435	1	2002	2002	NUM
ftr-434	435	2	]	]	PUNCT
ftr-434	436	1	it	it	PRON
ftr-434	436	2	does	do	AUX
ftr-434	436	3	not	not	PART
ftr-434	436	4	compute	compute	VERB
ftr-434	436	5	563	563	NUM
ftr-434	436	6	software	software	NOUN
ftr-434	436	7	copyright	copyright	NOUN
ftr-434	436	8	act	act	PROPN
ftr-434	436	9	defines	define	VERB
ftr-434	436	10	a	a	DET
ftr-434	436	11	“	"	PUNCT
ftr-434	436	12	computer	computer	NOUN
ftr-434	436	13	program	program	NOUN
ftr-434	436	14	”	"	PUNCT
ftr-434	436	15	as	as	ADP
ftr-434	436	16	“	"	PUNCT
ftr-434	436	17	a	a	DET
ftr-434	436	18	set	set	NOUN
ftr-434	436	19	of	of	ADP
ftr-434	436	20	statements73	statements73	NOUN
ftr-434	436	21	or	or	CCONJ
ftr-434	436	22	instructions	instruction	NOUN
ftr-434	436	23	to	to	PART
ftr-434	436	24	be	be	AUX
ftr-434	436	25	used	use	VERB
ftr-434	436	26	directly	directly	ADV
ftr-434	436	27	or	or	CCONJ
ftr-434	436	28	indirectly	indirectly	ADV
ftr-434	436	29	in	in	ADP
ftr-434	436	30	a	a	DET
ftr-434	436	31	computer	computer	NOUN
ftr-434	436	32	in	in	ADP
ftr-434	436	33	order	order	NOUN
ftr-434	436	34	to	to	PART
ftr-434	436	35	bring	bring	VERB
ftr-434	436	36	about	about	ADP
ftr-434	436	37	a	a	DET
ftr-434	436	38	certain	certain	ADJ
ftr-434	436	39	result	result	NOUN
ftr-434	436	40	.	.	PUNCT
ftr-434	436	41	”	"	PUNCT
ftr-434	437	1	copyright	copyright	NOUN
ftr-434	437	2	protection	protection	NOUN
ftr-434	437	3	is	be	AUX
ftr-434	437	4	available	available	ADJ
ftr-434	437	5	to	to	ADP
ftr-434	437	6	“	"	PUNCT
ftr-434	437	7	literary	literary	ADJ
ftr-434	437	8	works,”74	works,”74	ADV
ftr-434	437	9	75	75	NUM
ftr-434	437	10	and	and	CCONJ
ftr-434	437	11	computer	computer	NOUN
ftr-434	437	12	programs	program	NOUN
ftr-434	437	13	can	can	AUX
ftr-434	437	14	be	be	AUX
ftr-434	437	15	literary	literary	ADJ
ftr-434	437	16	works	work	NOUN
ftr-434	437	17	.	.	PUNCT
ftr-434	438	1	the	the	DET
ftr-434	438	2	legislative	legislative	ADJ
ftr-434	438	3	history	history	NOUN
ftr-434	438	4	of	of	ADP
ftr-434	438	5	the76	the76	PROPN
ftr-434	438	6	1976	1976	NUM
ftr-434	438	7	amendments	amendment	NOUN
ftr-434	438	8	states	state	VERB
ftr-434	438	9	“	"	PUNCT
ftr-434	438	10	the	the	DET
ftr-434	438	11	expression	expression	NOUN
ftr-434	438	12	adopted	adopt	VERB
ftr-434	438	13	by	by	ADP
ftr-434	438	14	the	the	DET
ftr-434	438	15	programmer	programmer	NOUN
ftr-434	438	16	is	be	AUX
ftr-434	438	17	the	the	DET
ftr-434	438	18	copyrightable	copyrightable	ADJ
ftr-434	438	19	element	element	NOUN
ftr-434	438	20	in	in	ADP
ftr-434	438	21	a	a	DET
ftr-434	438	22	computer	computer	NOUN
ftr-434	438	23	program	program	NOUN
ftr-434	438	24	,	,	PUNCT
ftr-434	438	25	and	and	CCONJ
ftr-434	438	26	.	.	PUNCT
ftr-434	438	27	.	.	PUNCT
ftr-434	438	28	.	.	PUNCT
ftr-434	439	1	the	the	DET
ftr-434	439	2	actual	actual	ADJ
ftr-434	439	3	processes	process	NOUN
ftr-434	439	4	or	or	CCONJ
ftr-434	439	5	methods	method	NOUN
ftr-434	439	6	embodied	embody	VERB
ftr-434	439	7	in	in	ADP
ftr-434	439	8	the	the	DET
ftr-434	439	9	program	program	NOUN
ftr-434	439	10	are	be	AUX
ftr-434	439	11	not	not	PART
ftr-434	439	12	within	within	ADP
ftr-434	439	13	the	the	DET
ftr-434	439	14	scope	scope	NOUN
ftr-434	439	15	of	of	ADP
ftr-434	439	16	the	the	DET
ftr-434	439	17	copyright	copyright	NOUN
ftr-434	439	18	law	law	NOUN
ftr-434	439	19	.	.	PUNCT
ftr-434	439	20	”	"	PUNCT
ftr-434	440	1	the	the	DET
ftr-434	440	2	structure	structure	NOUN
ftr-434	440	3	,	,	PUNCT
ftr-434	440	4	sequence	sequence	NOUN
ftr-434	440	5	,	,	PUNCT
ftr-434	440	6	and	and	CCONJ
ftr-434	440	7	organization	organization	NOUN
ftr-434	440	8	of	of	ADP
ftr-434	440	9	a	a	DET
ftr-434	440	10	computer	computer	NOUN
ftr-434	440	11	program	program	NOUN
ftr-434	440	12	is77	is77	PROPN
ftr-434	440	13	protectable	protectable	NOUN
ftr-434	440	14	by	by	ADP
ftr-434	440	15	copyright	copyright	NOUN
ftr-434	440	16	,	,	PUNCT
ftr-434	440	17	in	in	ADP
ftr-434	440	18	addition	addition	NOUN
ftr-434	440	19	to	to	ADP
ftr-434	440	20	the	the	DET
ftr-434	440	21	literal	literal	ADJ
ftr-434	440	22	computer	computer	NOUN
ftr-434	440	23	code	code	PROPN
ftr-434	440	24	.	.	PUNCT
ftr-434	441	1	copyright78	copyright78	PROPN
ftr-434	441	2	protection	protection	NOUN
ftr-434	441	3	is	be	AUX
ftr-434	441	4	only	only	ADV
ftr-434	441	5	available	available	ADJ
ftr-434	441	6	for	for	ADP
ftr-434	441	7	a	a	DET
ftr-434	441	8	work	work	NOUN
ftr-434	441	9	fixed	fix	VERB
ftr-434	441	10	in	in	ADP
ftr-434	441	11	a	a	DET
ftr-434	441	12	tangible	tangible	ADJ
ftr-434	441	13	medium	medium	NOUN
ftr-434	441	14	,	,	PUNCT
ftr-434	441	15	and	and	CCONJ
ftr-434	441	16	the	the	DET
ftr-434	441	17	legislative	legislative	ADJ
ftr-434	441	18	history	history	NOUN
ftr-434	441	19	provides	provide	VERB
ftr-434	441	20	that	that	SCONJ
ftr-434	441	21	the	the	DET
ftr-434	441	22	“	"	PUNCT
ftr-434	441	23	fixed	fix	VERB
ftr-434	441	24	”	"	PUNCT
ftr-434	441	25	requirement	requirement	NOUN
ftr-434	441	26	will	will	AUX
ftr-434	441	27	not	not	PART
ftr-434	441	28	be	be	AUX
ftr-434	441	29	met	meet	VERB
ftr-434	441	30	if	if	SCONJ
ftr-434	441	31	the	the	DET
ftr-434	441	32	concept	concept	NOUN
ftr-434	441	33	is	be	AUX
ftr-434	441	34	“	"	PUNCT
ftr-434	441	35	captured	capture	VERB
ftr-434	441	36	momentarily	momentarily	ADV
ftr-434	441	37	in	in	ADP
ftr-434	441	38	the	the	DET
ftr-434	441	39	memory	memory	NOUN
ftr-434	441	40	”	"	PUNCT
ftr-434	441	41	of	of	ADP
ftr-434	441	42	a	a	DET
ftr-434	441	43	computer	computer	NOUN
ftr-434	441	44	.	.	PUNCT
ftr-434	442	1	screen79	screen79	NOUN
ftr-434	442	2	displays	display	VERB
ftr-434	442	3	(	(	PUNCT
ftr-434	442	4	the	the	DET
ftr-434	442	5	output	output	NOUN
ftr-434	442	6	of	of	ADP
ftr-434	442	7	a	a	DET
ftr-434	442	8	computer	computer	NOUN
ftr-434	442	9	program	program	NOUN
ftr-434	442	10	)	)	PUNCT
ftr-434	442	11	may	may	AUX
ftr-434	442	12	be	be	AUX
ftr-434	442	13	protectable	protectable	ADJ
ftr-434	442	14	as	as	ADP
ftr-434	442	15	audiovisual	audiovisual	ADJ
ftr-434	442	16	or	or	CCONJ
ftr-434	442	17	pictorial	pictorial	ADJ
ftr-434	442	18	works.80	works.80	PROPN
ftr-434	442	19	although	although	SCONJ
ftr-434	442	20	the	the	DET
ftr-434	442	21	owner	owner	NOUN
ftr-434	442	22	of	of	ADP
ftr-434	442	23	copyrighted	copyright	VERB
ftr-434	442	24	computer	computer	NOUN
ftr-434	442	25	software	software	NOUN
ftr-434	442	26	as	as	ADP
ftr-434	442	27	a	a	DET
ftr-434	442	28	general	general	ADJ
ftr-434	442	29	rule	rule	NOUN
ftr-434	442	30	has	have	VERB
ftr-434	442	31	the	the	DET
ftr-434	442	32	traditional	traditional	ADJ
ftr-434	442	33	exclusive	exclusive	ADJ
ftr-434	442	34	rights	right	NOUN
ftr-434	442	35	in	in	ADP
ftr-434	442	36	the	the	DET
ftr-434	442	37	copyrighted	copyright	VERB
ftr-434	442	38	work	work	NOUN
ftr-434	442	39	under	under	ADP
ftr-434	442	40	the	the	DET
ftr-434	442	41	copyright	copyright	NOUN
ftr-434	442	42	act	act	NOUN
ftr-434	442	43	,	,	PUNCT
ftr-434	442	44	making	make	VERB
ftr-434	442	45	copies	copy	NOUN
ftr-434	442	46	can	can	AUX
ftr-434	442	47	be	be	AUX
ftr-434	442	48	an	an	DET
ftr-434	442	49	essential	essential	ADJ
ftr-434	442	50	part	part	NOUN
ftr-434	442	51	of	of	ADP
ftr-434	442	52	the	the	DET
ftr-434	442	53	ordinary	ordinary	ADJ
ftr-434	442	54	use	use	NOUN
ftr-434	442	55	of	of	ADP
ftr-434	442	56	a	a	DET
ftr-434	442	57	computer81	computer81	NOUN
ftr-434	442	58	program	program	NOUN
ftr-434	442	59	by	by	ADP
ftr-434	442	60	a	a	DET
ftr-434	442	61	purchaser	purchaser	NOUN
ftr-434	442	62	of	of	ADP
ftr-434	442	63	the	the	DET
ftr-434	442	64	software	software	NOUN
ftr-434	442	65	.	.	PUNCT
ftr-434	443	1	as	as	ADP
ftr-434	443	2	a	a	DET
ftr-434	443	3	result	result	NOUN
ftr-434	443	4	,	,	PUNCT
ftr-434	443	5	the	the	DET
ftr-434	443	6	copyright	copyright	NOUN
ftr-434	443	7	act	act	NOUN
ftr-434	443	8	allows	allow	VERB
ftr-434	443	9	the	the	DET
ftr-434	443	10	owner	owner	NOUN
ftr-434	443	11	of	of	ADP
ftr-434	443	12	a	a	DET
ftr-434	443	13	copy	copy	NOUN
ftr-434	443	14	of	of	ADP
ftr-434	443	15	a	a	DET
ftr-434	443	16	computer	computer	NOUN
ftr-434	443	17	program	program	NOUN
ftr-434	443	18	to	to	PART
ftr-434	443	19	make	make	VERB
ftr-434	443	20	another	another	DET
ftr-434	443	21	copy	copy	NOUN
ftr-434	443	22	or	or	CCONJ
ftr-434	443	23	adaptation	adaptation	NOUN
ftr-434	443	24	of	of	ADP
ftr-434	443	25	that	that	DET
ftr-434	443	26	computer	computer	NOUN
ftr-434	443	27	program	program	NOUN
ftr-434	443	28	if	if	SCONJ
ftr-434	443	29	:	:	PUNCT
ftr-434	443	30	(	(	PUNCT
ftr-434	443	31	i	i	NOUN
ftr-434	443	32	)	)	PUNCT
ftr-434	443	33	the	the	DET
ftr-434	443	34	copy	copy	NOUN
ftr-434	443	35	is	be	AUX
ftr-434	443	36	created	create	VERB
ftr-434	443	37	as	as	ADP
ftr-434	443	38	an	an	DET
ftr-434	443	39	essential	essential	ADJ
ftr-434	443	40	step	step	NOUN
ftr-434	443	41	in	in	ADP
ftr-434	443	42	the	the	DET
ftr-434	443	43	utilization	utilization	NOUN
ftr-434	443	44	of	of	ADP
ftr-434	443	45	the	the	DET
ftr-434	443	46	computer	computer	NOUN
ftr-434	443	47	program	program	NOUN
ftr-434	443	48	,	,	PUNCT
ftr-434	443	49	in	in	ADP
ftr-434	443	50	conjunction	conjunction	NOUN
ftr-434	443	51	with	with	ADP
ftr-434	443	52	the	the	DET
ftr-434	443	53	machine	machine	NOUN
ftr-434	443	54	that	that	PRON
ftr-434	443	55	is	be	AUX
ftr-434	443	56	to	to	PART
ftr-434	443	57	use	use	VERB
ftr-434	443	58	the	the	DET
ftr-434	443	59	software	software	NOUN
ftr-434	443	60	;	;	PUNCT
ftr-434	443	61	(	(	PUNCT
ftr-434	443	62	ii	ii	X
ftr-434	443	63	)	)	PUNCT
ftr-434	443	64	the	the	DET
ftr-434	443	65	copy	copy	NOUN
ftr-434	443	66	is	be	AUX
ftr-434	443	67	made	make	VERB
ftr-434	443	68	for	for	ADP
ftr-434	443	69	archival	archival	NOUN
ftr-434	443	70	purposes	purpose	NOUN
ftr-434	443	71	and	and	CCONJ
ftr-434	443	72	will	will	AUX
ftr-434	443	73	be	be	AUX
ftr-434	443	74	destroyed	destroy	VERB
ftr-434	443	75	“	"	PUNCT
ftr-434	443	76	in	in	ADP
ftr-434	443	77	the	the	DET
ftr-434	443	78	event	event	NOUN
ftr-434	443	79	the	the	DET
ftr-434	443	80	continued	continue	VERB
ftr-434	443	81	possession	possession	NOUN
ftr-434	443	82	of	of	ADP
ftr-434	443	83	the	the	DET
ftr-434	443	84	computer	computer	NOUN
ftr-434	443	85	program	program	NOUN
ftr-434	443	86	should	should	AUX
ftr-434	443	87	cease	cease	VERB
ftr-434	443	88	to	to	PART
ftr-434	443	89	be	be	AUX
ftr-434	443	90	rightful	rightful	ADJ
ftr-434	443	91	;	;	PUNCT
ftr-434	443	92	”	"	PUNCT
ftr-434	443	93	or	or	CCONJ
ftr-434	443	94	(	(	PUNCT
ftr-434	443	95	iii	iii	X
ftr-434	443	96	)	)	PUNCT
ftr-434	443	97	the	the	DET
ftr-434	443	98	copy	copy	NOUN
ftr-434	443	99	is	be	AUX
ftr-434	443	100	made	make	VERB
ftr-434	443	101	in	in	ADP
ftr-434	443	102	connection	connection	NOUN
ftr-434	443	103	with	with	ADP
ftr-434	443	104	the82	the82	PROPN
ftr-434	443	105	maintenance	maintenance	NOUN
ftr-434	443	106	and/or	and/or	CCONJ
ftr-434	443	107	repair	repair	NOUN
ftr-434	443	108	of	of	ADP
ftr-434	443	109	the	the	DET
ftr-434	443	110	machine	machine	NOUN
ftr-434	443	111	.	.	PUNCT
ftr-434	444	1	this	this	PRON
ftr-434	444	2	allows	allow	VERB
ftr-434	444	3	a	a	DET
ftr-434	444	4	software	software	NOUN
ftr-434	444	5	user	user	NOUN
ftr-434	444	6	to83	to83	PROPN
ftr-434	444	7	make	make	VERB
ftr-434	444	8	“	"	PUNCT
ftr-434	444	9	backup	backup	ADJ
ftr-434	444	10	”	"	PUNCT
ftr-434	444	11	copies	copy	NOUN
ftr-434	444	12	,	,	PUNCT
ftr-434	444	13	and	and	CCONJ
ftr-434	444	14	load	load	VERB
ftr-434	444	15	the	the	DET
ftr-434	444	16	program	program	NOUN
ftr-434	444	17	onto	onto	ADP
ftr-434	444	18	the	the	DET
ftr-434	444	19	user	user	NOUN
ftr-434	444	20	’s	’s	PART
ftr-434	444	21	hard	hard	ADJ
ftr-434	444	22	-	-	PUNCT
ftr-434	444	23	drive	drive	NOUN
ftr-434	444	24	.	.	PUNCT
ftr-434	445	1	73	73	NUM
ftr-434	445	2	.	.	PUNCT
ftr-434	446	1	pub	pub	NOUN
ftr-434	446	2	.	.	PUNCT
ftr-434	447	1	l.	l.	PROPN
ftr-434	447	2	no	no	INTJ
ftr-434	447	3	.	.	PROPN
ftr-434	448	1	96	96	NUM
ftr-434	448	2	-	-	SYM
ftr-434	448	3	517	517	NUM
ftr-434	448	4	,	,	PUNCT
ftr-434	448	5	94	94	NUM
ftr-434	448	6	stat	stat	NOUN
ftr-434	448	7	.	.	PUNCT
ftr-434	449	1	3028	3028	NUM
ftr-434	449	2	(	(	PUNCT
ftr-434	449	3	1980	1980	NUM
ftr-434	449	4	)	)	PUNCT
ftr-434	449	5	(	(	PUNCT
ftr-434	449	6	codified	codify	VERB
ftr-434	449	7	at	at	ADP
ftr-434	449	8	17	17	NUM
ftr-434	449	9	u.s.c	u.s.c	NOUN
ftr-434	449	10	.	.	PUNCT
ftr-434	450	1	§	§	PROPN
ftr-434	450	2	101	101	NUM
ftr-434	450	3	et	et	PROPN
ftr-434	450	4	seq	seq	PROPN
ftr-434	450	5	.	.	PUNCT
ftr-434	450	6	)	)	PUNCT
ftr-434	450	7	.	.	PUNCT
ftr-434	451	1	74	74	NUM
ftr-434	451	2	.	.	X
ftr-434	452	1	17	17	NUM
ftr-434	452	2	u.s.c	u.s.c	ADJ
ftr-434	452	3	.	.	PUNCT
ftr-434	453	1	§	§	PROPN
ftr-434	453	2	101	101	NUM
ftr-434	453	3	.	.	PUNCT
ftr-434	453	4	75	75	NUM
ftr-434	453	5	.	.	PUNCT
ftr-434	454	1	i	i	PRON
ftr-434	454	2	d.	d.	PROPN
ftr-434	454	3	§	§	PROPN
ftr-434	454	4	102(a)(1	102(a)(1	NUM
ftr-434	454	5	)	)	PUNCT
ftr-434	454	6	.	.	PUNCT
ftr-434	455	1	76	76	NUM
ftr-434	455	2	.	.	PUNCT
ftr-434	456	1	see	see	VERB
ftr-434	456	2	whelan	whelan	PROPN
ftr-434	456	3	associates	associates	PROPN
ftr-434	456	4	,	,	PUNCT
ftr-434	456	5	inc	inc	PROPN
ftr-434	456	6	.	.	PROPN
ftr-434	457	1	v.	v.	ADP
ftr-434	457	2	jaslow	jaslow	ADJ
ftr-434	457	3	dental	dental	ADJ
ftr-434	457	4	laboratory	laboratory	NOUN
ftr-434	457	5	,	,	PUNCT
ftr-434	457	6	inc	inc	PROPN
ftr-434	457	7	.	.	PROPN
ftr-434	457	8	,	,	PUNCT
ftr-434	457	9	797	797	NUM
ftr-434	457	10	f.2d	f.2d	NOUN
ftr-434	457	11	1222	1222	NUM
ftr-434	457	12	,	,	PUNCT
ftr-434	457	13	1233	1233	NUM
ftr-434	457	14	(	(	PUNCT
ftr-434	457	15	3d	3d	NUM
ftr-434	457	16	cir	cir	NOUN
ftr-434	457	17	.	.	PROPN
ftr-434	457	18	1986	1986	NUM
ftr-434	457	19	)	)	PUNCT
ftr-434	458	1	,	,	PUNCT
ftr-434	458	2	cert	cert	PROPN
ftr-434	458	3	.	.	PUNCT
ftr-434	458	4	denied	deny	VERB
ftr-434	458	5	,	,	PUNCT
ftr-434	458	6	479	479	NUM
ftr-434	458	7	u.s	u.s	PROPN
ftr-434	458	8	.	.	PROPN
ftr-434	458	9	1031	1031	NUM
ftr-434	458	10	(	(	PUNCT
ftr-434	458	11	1987	1987	NUM
ftr-434	458	12	)	)	PUNCT
ftr-434	458	13	(	(	PUNCT
ftr-434	458	14	“	"	PUNCT
ftr-434	458	15	[	[	X
ftr-434	458	16	i]t	i]t	NOUN
ftr-434	458	17	is	be	AUX
ftr-434	458	18	well	well	ADJ
ftr-434	458	19	.	.	PUNCT
ftr-434	458	20	.	.	PUNCT
ftr-434	459	1	.	.	PUNCT
ftr-434	460	1	established	establish	VERB
ftr-434	460	2	that	that	SCONJ
ftr-434	460	3	copyright	copyright	NOUN
ftr-434	460	4	protection	protection	NOUN
ftr-434	460	5	extends	extend	VERB
ftr-434	460	6	to	to	ADP
ftr-434	460	7	a	a	DET
ftr-434	460	8	program	program	NOUN
ftr-434	460	9	’s	’s	PART
ftr-434	460	10	source	source	NOUN
ftr-434	460	11	and	and	CCONJ
ftr-434	460	12	object	object	NOUN
ftr-434	460	13	codes	code	NOUN
ftr-434	460	14	”	"	PUNCT
ftr-434	460	15	)	)	PUNCT
ftr-434	460	16	.	.	PUNCT
ftr-434	461	1	77	77	NUM
ftr-434	461	2	.	.	PUNCT
ftr-434	462	1	h.	h.	PROPN
ftr-434	462	2	r.	r.	PROPN
ftr-434	462	3	rep	rep	PROPN
ftr-434	462	4	.	.	PROPN
ftr-434	463	1	no	no	PROPN
ftr-434	463	2	.	.	NOUN
ftr-434	463	3	1476	1476	NUM
ftr-434	463	4	,	,	PUNCT
ftr-434	463	5	at	at	ADP
ftr-434	463	6	57	57	NUM
ftr-434	463	7	,	,	PUNCT
ftr-434	463	8	94th	94th	ADJ
ftr-434	463	9	cong	cong	NOUN
ftr-434	463	10	.	.	PROPN
ftr-434	463	11	,	,	PUNCT
ftr-434	464	1	2d	2d	NUM
ftr-434	464	2	sess	sess	NOUN
ftr-434	464	3	.	.	PUNCT
ftr-434	465	1	(	(	PUNCT
ftr-434	465	2	1976	1976	NUM
ftr-434	465	3	)	)	PUNCT
ftr-434	465	4	,	,	PUNCT
ftr-434	465	5	reprinted	reprint	VERB
ftr-434	465	6	in	in	ADP
ftr-434	465	7	1976	1976	NUM
ftr-434	465	8	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-434	465	9	.	.	PUNCT
ftr-434	465	10	5659	5659	NUM
ftr-434	465	11	,	,	PUNCT
ftr-434	465	12	5670	5670	NUM
ftr-434	465	13	(	(	PUNCT
ftr-434	465	14	referring	refer	VERB
ftr-434	465	15	to	to	ADP
ftr-434	465	16	pub	pub	NOUN
ftr-434	465	17	.	.	PUNCT
ftr-434	466	1	l.	l.	PROPN
ftr-434	466	2	no	no	INTJ
ftr-434	466	3	.	.	PROPN
ftr-434	467	1	94	94	NUM
ftr-434	467	2	-	-	SYM
ftr-434	467	3	553	553	NUM
ftr-434	467	4	,	,	PUNCT
ftr-434	467	5	90	90	NUM
ftr-434	467	6	stat	stat	NOUN
ftr-434	467	7	.	.	PUNCT
ftr-434	468	1	2541	2541	NUM
ftr-434	468	2	(	(	PUNCT
ftr-434	468	3	1976	1976	NUM
ftr-434	468	4	)	)	PUNCT
ftr-434	468	5	(	(	PUNCT
ftr-434	468	6	codified	codify	VERB
ftr-434	468	7	at	at	ADP
ftr-434	468	8	17	17	NUM
ftr-434	468	9	u.s.c	u.s.c	NOUN
ftr-434	468	10	.	.	PUNCT
ftr-434	469	1	§	§	PROPN
ftr-434	469	2	101	101	NUM
ftr-434	469	3	et	et	PROPN
ftr-434	469	4	seq	seq	PROPN
ftr-434	469	5	.	.	PUNCT
ftr-434	469	6	)	)	PUNCT
ftr-434	469	7	)	)	PUNCT
ftr-434	469	8	.	.	PUNCT
ftr-434	470	1	78	78	NUM
ftr-434	470	2	.	.	PUNCT
ftr-434	471	1	whelan	whelan	PROPN
ftr-434	471	2	,	,	PUNCT
ftr-434	471	3	797	797	NUM
ftr-434	471	4	f.2d	f.2d	X
ftr-434	471	5	at	at	ADP
ftr-434	471	6	1242	1242	NUM
ftr-434	471	7	-	-	SYM
ftr-434	471	8	3	3	NUM
ftr-434	471	9	.	.	NOUN
ftr-434	471	10	79	79	NUM
ftr-434	471	11	.	.	PUNCT
ftr-434	472	1	h.r	h.r	PROPN
ftr-434	472	2	.	.	PROPN
ftr-434	472	3	rep	rep	PROPN
ftr-434	472	4	.	.	PROPN
ftr-434	472	5	no	no	PROPN
ftr-434	472	6	.	.	NOUN
ftr-434	472	7	1476	1476	NUM
ftr-434	472	8	,	,	PUNCT
ftr-434	472	9	at	at	ADP
ftr-434	472	10	52	52	NUM
ftr-434	472	11	-	-	SYM
ftr-434	472	12	53	53	NUM
ftr-434	472	13	,	,	PUNCT
ftr-434	472	14	94th	94th	ADJ
ftr-434	472	15	cong	cong	NOUN
ftr-434	472	16	.	.	PROPN
ftr-434	472	17	,	,	PUNCT
ftr-434	472	18	2d	2d	NUM
ftr-434	472	19	sess	sess	NOUN
ftr-434	472	20	.	.	PUNCT
ftr-434	473	1	(	(	PUNCT
ftr-434	473	2	1976	1976	NUM
ftr-434	473	3	)	)	PUNCT
ftr-434	473	4	.	.	PUNCT
ftr-434	474	1	80	80	NUM
ftr-434	474	2	.	.	PUNCT
ftr-434	475	1	17	17	NUM
ftr-434	475	2	u.s.c	u.s.c	ADJ
ftr-434	475	3	.	.	PUNCT
ftr-434	476	1	§	§	PROPN
ftr-434	476	2	102(a)(5	102(a)(5	PROPN
ftr-434	476	3	)	)	PUNCT
ftr-434	476	4	,	,	PUNCT
ftr-434	476	5	(	(	PUNCT
ftr-434	476	6	6	6	NUM
ftr-434	476	7	)	)	PUNCT
ftr-434	476	8	.	.	PUNCT
ftr-434	477	1	81	81	NUM
ftr-434	477	2	.	.	X
ftr-434	477	3	17	17	NUM
ftr-434	477	4	u.s.c	u.s.c	ADJ
ftr-434	477	5	.	.	PUNCT
ftr-434	478	1	§	§	PROPN
ftr-434	478	2	106	106	NUM
ftr-434	478	3	.	.	PUNCT
ftr-434	479	1	82	82	NUM
ftr-434	479	2	.	.	NOUN
ftr-434	480	1	17	17	NUM
ftr-434	480	2	u.s.c	u.s.c	NOUN
ftr-434	480	3	.	.	PUNCT
ftr-434	481	1	§	§	PROPN
ftr-434	481	2	117(a)(1	117(a)(1	PROPN
ftr-434	481	3	)	)	PUNCT
ftr-434	481	4	,	,	PUNCT
ftr-434	481	5	(	(	PUNCT
ftr-434	481	6	2	2	NUM
ftr-434	481	7	)	)	PUNCT
ftr-434	481	8	.	.	PUNCT
ftr-434	482	1	83	83	NUM
ftr-434	482	2	.	.	PUNCT
ftr-434	483	1	17	17	NUM
ftr-434	483	2	u.s.c	u.s.c	ADJ
ftr-434	483	3	.	.	PUNCT
ftr-434	484	1	§	§	PROPN
ftr-434	484	2	117(c	117(c	PROPN
ftr-434	484	3	)	)	PUNCT
ftr-434	484	4	.	.	PUNCT
ftr-434	485	1	564	564	NUM
ftr-434	485	2	florida	florida	PROPN
ftr-434	485	3	tax	tax	NOUN
ftr-434	485	4	review	review	NOUN
ftr-434	485	5	[	[	X
ftr-434	485	6	vol.5:8	vol.5:8	VERB
ftr-434	485	7	3	3	NUM
ftr-434	485	8	.	.	X
ftr-434	485	9	patent	patent	NOUN
ftr-434	485	10	protection.—initially	protection.—initially	ADV
ftr-434	485	11	,	,	PUNCT
ftr-434	485	12	patent	patent	NOUN
ftr-434	485	13	protection	protection	NOUN
ftr-434	485	14	did	do	AUX
ftr-434	485	15	not	not	PART
ftr-434	485	16	appear	appear	VERB
ftr-434	485	17	to	to	PART
ftr-434	485	18	be	be	AUX
ftr-434	485	19	available	available	ADJ
ftr-434	485	20	for	for	ADP
ftr-434	485	21	computer	computer	NOUN
ftr-434	485	22	software	software	NOUN
ftr-434	485	23	.	.	PUNCT
ftr-434	486	1	computer	computer	NOUN
ftr-434	486	2	software	software	NOUN
ftr-434	486	3	was	be	AUX
ftr-434	486	4	characterized	characterize	VERB
ftr-434	486	5	primarily	primarily	ADV
ftr-434	486	6	as	as	ADP
ftr-434	486	7	a	a	DET
ftr-434	486	8	mathematical	mathematical	ADJ
ftr-434	486	9	algorithm	algorithm	NOUN
ftr-434	486	10	,	,	PUNCT
ftr-434	486	11	and	and	CCONJ
ftr-434	486	12	the	the	DET
ftr-434	486	13	u.s	u.s	PROPN
ftr-434	486	14	.	.	PROPN
ftr-434	486	15	supreme	supreme	PROPN
ftr-434	486	16	court	court	PROPN
ftr-434	486	17	denied	deny	VERB
ftr-434	486	18	patent	patent	NOUN
ftr-434	486	19	protection	protection	NOUN
ftr-434	486	20	,	,	PUNCT
ftr-434	486	21	concluding	conclude	VERB
ftr-434	486	22	that	that	SCONJ
ftr-434	486	23	a	a	DET
ftr-434	486	24	mathematical	mathematical	ADJ
ftr-434	486	25	algorithm	algorithm	NOUN
ftr-434	486	26	is	be	AUX
ftr-434	486	27	not	not	PART
ftr-434	486	28	an	an	DET
ftr-434	486	29	“	"	PUNCT
ftr-434	486	30	invention	invention	NOUN
ftr-434	486	31	”	"	PUNCT
ftr-434	486	32	under	under	ADP
ftr-434	486	33	the	the	DET
ftr-434	486	34	patent	patent	NOUN
ftr-434	486	35	act	act	NOUN
ftr-434	486	36	.	.	PUNCT
ftr-434	487	1	although	although	SCONJ
ftr-434	487	2	the	the	DET
ftr-434	487	3	court	court	NOUN
ftr-434	487	4	did	do	AUX
ftr-434	487	5	not	not	PART
ftr-434	487	6	directly	directly	ADV
ftr-434	487	7	reverse84	reverse84	VERB
ftr-434	487	8	its	its	PRON
ftr-434	487	9	position	position	NOUN
ftr-434	487	10	that	that	SCONJ
ftr-434	487	11	an	an	DET
ftr-434	487	12	algorithm	algorithm	NOUN
ftr-434	487	13	by	by	ADP
ftr-434	487	14	itself	itself	PRON
ftr-434	487	15	is	be	AUX
ftr-434	487	16	not	not	PART
ftr-434	487	17	patentable	patentable	ADJ
ftr-434	487	18	,	,	PUNCT
ftr-434	487	19	in	in	ADP
ftr-434	487	20	diamond	diamond	PROPN
ftr-434	487	21	v.	v.	ADP
ftr-434	487	22	diehr,85	diehr,85	PROPN
ftr-434	487	23	the	the	DET
ftr-434	487	24	u.s	u.s	PROPN
ftr-434	487	25	.	.	PROPN
ftr-434	487	26	supreme	supreme	PROPN
ftr-434	487	27	court	court	PROPN
ftr-434	487	28	concluded	conclude	VERB
ftr-434	487	29	that	that	SCONJ
ftr-434	487	30	if	if	SCONJ
ftr-434	487	31	other	other	ADJ
ftr-434	487	32	process	process	NOUN
ftr-434	487	33	steps	step	NOUN
ftr-434	487	34	or	or	CCONJ
ftr-434	487	35	physical	physical	ADJ
ftr-434	487	36	structures	structure	NOUN
ftr-434	487	37	are	be	AUX
ftr-434	487	38	included	include	VERB
ftr-434	487	39	in	in	ADP
ftr-434	487	40	the	the	DET
ftr-434	487	41	patent	patent	NOUN
ftr-434	487	42	claims	claim	NOUN
ftr-434	487	43	,	,	PUNCT
ftr-434	487	44	a	a	DET
ftr-434	487	45	patent	patent	NOUN
ftr-434	487	46	could	could	AUX
ftr-434	487	47	issue	issue	VERB
ftr-434	487	48	,	,	PUNCT
ftr-434	487	49	even	even	ADV
ftr-434	487	50	though	though	SCONJ
ftr-434	487	51	the	the	DET
ftr-434	487	52	algorithm	algorithm	NOUN
ftr-434	487	53	might	might	AUX
ftr-434	487	54	be	be	AUX
ftr-434	487	55	the	the	DET
ftr-434	487	56	only	only	ADJ
ftr-434	487	57	new	new	ADJ
ftr-434	487	58	concept	concept	NOUN
ftr-434	487	59	associated	associate	VERB
ftr-434	487	60	with	with	ADP
ftr-434	487	61	the	the	DET
ftr-434	487	62	patent	patent	NOUN
ftr-434	487	63	application	application	NOUN
ftr-434	487	64	.	.	PUNCT
ftr-434	488	1	in	in	ADP
ftr-434	488	2	diehr	diehr	NOUN
ftr-434	488	3	,	,	PUNCT
ftr-434	488	4	the	the	DET
ftr-434	488	5	applicant	applicant	NOUN
ftr-434	488	6	characterized	characterize	VERB
ftr-434	488	7	the	the	DET
ftr-434	488	8	patent	patent	NOUN
ftr-434	488	9	as	as	ADP
ftr-434	488	10	a	a	DET
ftr-434	488	11	method	method	NOUN
ftr-434	488	12	for	for	ADP
ftr-434	488	13	curing	cure	VERB
ftr-434	488	14	synthetic	synthetic	ADJ
ftr-434	488	15	rubber	rubber	NOUN
ftr-434	488	16	,	,	PUNCT
ftr-434	488	17	rather	rather	ADV
ftr-434	488	18	than	than	ADP
ftr-434	488	19	a	a	DET
ftr-434	488	20	method	method	NOUN
ftr-434	488	21	for	for	ADP
ftr-434	488	22	calculating	calculate	VERB
ftr-434	488	23	numbers	number	NOUN
ftr-434	488	24	.	.	PUNCT
ftr-434	489	1	this	this	DET
ftr-434	489	2	“	"	PUNCT
ftr-434	489	3	characterization	characterization	NOUN
ftr-434	489	4	”	"	PUNCT
ftr-434	489	5	approach	approach	NOUN
ftr-434	489	6	apparently	apparently	ADV
ftr-434	489	7	was	be	AUX
ftr-434	489	8	adopted	adopt	VERB
ftr-434	489	9	by	by	ADP
ftr-434	489	10	many	many	ADJ
ftr-434	489	11	computer	computer	NOUN
ftr-434	489	12	software	software	NOUN
ftr-434	489	13	inventors	inventor	NOUN
ftr-434	489	14	,	,	PUNCT
ftr-434	489	15	and	and	CCONJ
ftr-434	489	16	commentators	commentator	NOUN
ftr-434	489	17	have	have	AUX
ftr-434	489	18	stated	state	VERB
ftr-434	489	19	that	that	SCONJ
ftr-434	489	20	“	"	PUNCT
ftr-434	489	21	by	by	ADP
ftr-434	489	22	1994	1994	NUM
ftr-434	489	23	there	there	PRON
ftr-434	489	24	were86	were86	VERB
ftr-434	489	25	an	an	DET
ftr-434	489	26	estimated	estimate	VERB
ftr-434	489	27	14,000	14,000	NUM
ftr-434	489	28	issued	issue	VERB
ftr-434	489	29	software	software	NOUN
ftr-434	489	30	patents	patent	NOUN
ftr-434	489	31	in	in	ADP
ftr-434	489	32	the	the	DET
ftr-434	489	33	united	united	PROPN
ftr-434	489	34	states	states	PROPN
ftr-434	489	35	.	.	PUNCT
ftr-434	489	36	”	"	PUNCT
ftr-434	490	1	in	in	ADP
ftr-434	490	2	1996	1996	NUM
ftr-434	490	3	,	,	PUNCT
ftr-434	490	4	the87	the87	PROPN
ftr-434	490	5	pto	pto	PROPN
ftr-434	490	6	issued	issue	VERB
ftr-434	490	7	“	"	PUNCT
ftr-434	490	8	examination	examination	NOUN
ftr-434	490	9	guidelines	guideline	NOUN
ftr-434	490	10	for	for	ADP
ftr-434	490	11	computer	computer	NOUN
ftr-434	490	12	-	-	PUNCT
ftr-434	490	13	implemented	implement	VERB
ftr-434	490	14	inventions	invention	NOUN
ftr-434	490	15	,	,	PUNCT
ftr-434	490	16	”	"	PUNCT
ftr-434	490	17	and	and	CCONJ
ftr-434	490	18	by	by	ADP
ftr-434	490	19	2000	2000	NUM
ftr-434	490	20	,	,	PUNCT
ftr-434	490	21	over	over	ADP
ftr-434	490	22	40,000	40,000	NUM
ftr-434	490	23	software	software	NOUN
ftr-434	490	24	patents	patent	NOUN
ftr-434	490	25	were	be	AUX
ftr-434	490	26	in	in	ADP
ftr-434	490	27	force	force	NOUN
ftr-434	490	28	in	in	ADP
ftr-434	490	29	the	the	DET
ftr-434	490	30	united	united	PROPN
ftr-434	490	31	states	states	PROPN
ftr-434	490	32	,	,	PUNCT
ftr-434	490	33	with	with	SCONJ
ftr-434	490	34	several	several	ADJ
ftr-434	490	35	thousand	thousand	NUM
ftr-434	490	36	more	more	ADJ
ftr-434	490	37	issued	issue	VERB
ftr-434	490	38	every	every	DET
ftr-434	490	39	year.88	year.88	PROPN
ftr-434	490	40	f.	f.	PROPN
ftr-434	490	41	other	other	ADJ
ftr-434	490	42	examples	example	NOUN
ftr-434	490	43	of	of	ADP
ftr-434	490	44	over	over	ADV
ftr-434	490	45	-	-	PUNCT
ftr-434	490	46	lapping	lap	VERB
ftr-434	490	47	ip	ip	ADJ
ftr-434	490	48	protection	protection	NOUN
ftr-434	490	49	1	1	NUM
ftr-434	490	50	.	.	PUNCT
ftr-434	491	1	designs.—computer	designs.—computer	NOUN
ftr-434	491	2	software	software	NOUN
ftr-434	491	3	is	be	AUX
ftr-434	491	4	not	not	PART
ftr-434	491	5	the	the	DET
ftr-434	491	6	only	only	ADJ
ftr-434	491	7	creation	creation	NOUN
ftr-434	491	8	eligible	eligible	ADJ
ftr-434	491	9	for	for	ADP
ftr-434	491	10	over	over	ADV
ftr-434	491	11	-	-	PUNCT
ftr-434	491	12	lapping	lap	VERB
ftr-434	491	13	ip	ip	NOUN
ftr-434	491	14	protection	protection	NOUN
ftr-434	491	15	.	.	PUNCT
ftr-434	492	1	designs	design	NOUN
ftr-434	492	2	may	may	AUX
ftr-434	492	3	qualify	qualify	VERB
ftr-434	492	4	for	for	ADP
ftr-434	492	5	design	design	NOUN
ftr-434	492	6	patent	patent	NOUN
ftr-434	492	7	protection	protection	NOUN
ftr-434	492	8	,	,	PUNCT
ftr-434	492	9	copyright	copyright	NOUN
ftr-434	492	10	protection	protection	NOUN
ftr-434	492	11	,	,	PUNCT
ftr-434	492	12	and/or	and/or	CCONJ
ftr-434	492	13	trade	trade	NOUN
ftr-434	492	14	dress	dress	NOUN
ftr-434	492	15	protection	protection	NOUN
ftr-434	492	16	.	.	PUNCT
ftr-434	493	1	at	at	ADP
ftr-434	493	2	one	one	NUM
ftr-434	493	3	time	time	NOUN
ftr-434	493	4	,	,	PUNCT
ftr-434	493	5	courts	court	NOUN
ftr-434	493	6	used	use	VERB
ftr-434	493	7	a	a	DET
ftr-434	493	8	“	"	PUNCT
ftr-434	493	9	doctrine	doctrine	NOUN
ftr-434	493	10	of	of	ADP
ftr-434	493	11	election	election	NOUN
ftr-434	493	12	”	"	PUNCT
ftr-434	493	13	under	under	ADP
ftr-434	493	14	which	which	PRON
ftr-434	493	15	an	an	DET
ftr-434	493	16	item	item	NOUN
ftr-434	493	17	could	could	AUX
ftr-434	493	18	only	only	ADV
ftr-434	493	19	enjoy	enjoy	VERB
ftr-434	493	20	one	one	NUM
ftr-434	493	21	type	type	NOUN
ftr-434	493	22	of	of	ADP
ftr-434	493	23	ip	ip	NOUN
ftr-434	493	24	protection	protection	NOUN
ftr-434	493	25	,	,	PUNCT
ftr-434	493	26	so	so	ADV
ftr-434	493	27	the	the	DET
ftr-434	493	28	inventor	inventor	NOUN
ftr-434	493	29	or	or	CCONJ
ftr-434	493	30	author	author	NOUN
ftr-434	493	31	was	be	AUX
ftr-434	493	32	required	require	VERB
ftr-434	493	33	to	to	PART
ftr-434	493	34	elect	elect	VERB
ftr-434	493	35	.	.	PUNCT
ftr-434	494	1	the	the	DET
ftr-434	494	2	“	"	PUNCT
ftr-434	494	3	doctrine	doctrine	NOUN
ftr-434	494	4	of89	of89	PROPN
ftr-434	494	5	election	election	NOUN
ftr-434	494	6	”	"	PUNCT
ftr-434	494	7	was	be	AUX
ftr-434	494	8	later	later	ADV
ftr-434	494	9	rejected	reject	VERB
ftr-434	494	10	in	in	ADP
ftr-434	494	11	a	a	DET
ftr-434	494	12	case	case	NOUN
ftr-434	494	13	involving	involve	VERB
ftr-434	494	14	an	an	DET
ftr-434	494	15	application	application	NOUN
ftr-434	494	16	for	for	ADP
ftr-434	494	17	a	a	DET
ftr-434	494	18	watch90	watch90	NOUN
ftr-434	494	19	design	design	NOUN
ftr-434	494	20	patent	patent	NOUN
ftr-434	494	21	featuring	feature	VERB
ftr-434	494	22	a	a	DET
ftr-434	494	23	caricature	caricature	NOUN
ftr-434	494	24	of	of	ADP
ftr-434	494	25	former	former	ADJ
ftr-434	494	26	u.s	u.s	PROPN
ftr-434	494	27	.	.	PROPN
ftr-434	494	28	vice	vice	PROPN
ftr-434	494	29	president	president	PROPN
ftr-434	494	30	spiro	spiro	PROPN
ftr-434	494	31	agnew	agnew	PROPN
ftr-434	494	32	.	.	PUNCT
ftr-434	495	1	the	the	DET
ftr-434	495	2	watch	watch	NOUN
ftr-434	495	3	had	have	AUX
ftr-434	495	4	been	be	AUX
ftr-434	495	5	the	the	DET
ftr-434	495	6	subject	subject	NOUN
ftr-434	495	7	of	of	ADP
ftr-434	495	8	several	several	ADJ
ftr-434	495	9	prior	prior	ADJ
ftr-434	495	10	copyright	copyright	NOUN
ftr-434	495	11	registrations	registration	NOUN
ftr-434	495	12	.	.	PUNCT
ftr-434	496	1	the	the	DET
ftr-434	496	2	court	court	NOUN
ftr-434	496	3	of	of	ADP
ftr-434	496	4	customs	customs	PROPN
ftr-434	496	5	and	and	CCONJ
ftr-434	496	6	patent	patent	NOUN
ftr-434	496	7	appeals	appeal	NOUN
ftr-434	496	8	concluded	conclude	VERB
ftr-434	496	9	that	that	SCONJ
ftr-434	496	10	the	the	DET
ftr-434	496	11	copyright	copyright	NOUN
ftr-434	496	12	registrations	registration	NOUN
ftr-434	496	13	did	do	AUX
ftr-434	496	14	not	not	PART
ftr-434	496	15	foreclose	foreclose	VERB
ftr-434	496	16	the	the	DET
ftr-434	496	17	opportunity	opportunity	NOUN
ftr-434	496	18	for	for	ADP
ftr-434	496	19	also	also	ADV
ftr-434	496	20	obtaining	obtain	VERB
ftr-434	496	21	design	design	NOUN
ftr-434	496	22	patent	patent	NOUN
ftr-434	496	23	protection.91	protection.91	NOUN
ftr-434	496	24	the	the	DET
ftr-434	496	25	court	court	NOUN
ftr-434	496	26	noted	note	VERB
ftr-434	496	27	that	that	SCONJ
ftr-434	496	28	neither	neither	CCONJ
ftr-434	496	29	the	the	DET
ftr-434	496	30	copyright	copyright	NOUN
ftr-434	496	31	nor	nor	CCONJ
ftr-434	496	32	the	the	DET
ftr-434	496	33	patent	patent	NOUN
ftr-434	496	34	statute	statute	NOUN
ftr-434	496	35	made	make	VERB
ftr-434	496	36	protection	protection	NOUN
ftr-434	496	37	84	84	NUM
ftr-434	496	38	.	.	PUNCT
ftr-434	497	1	gottschalk	gottschalk	PROPN
ftr-434	497	2	v.	v.	ADP
ftr-434	497	3	benson	benson	PROPN
ftr-434	497	4	,	,	PUNCT
ftr-434	497	5	409	409	NUM
ftr-434	497	6	u.s	u.s	PROPN
ftr-434	497	7	.	.	PROPN
ftr-434	497	8	63	63	NUM
ftr-434	497	9	(	(	PUNCT
ftr-434	497	10	1972	1972	NUM
ftr-434	497	11	)	)	PUNCT
ftr-434	497	12	;	;	PUNCT
ftr-434	497	13	parker	parker	PROPN
ftr-434	497	14	v.	v.	PROPN
ftr-434	497	15	flook	flook	PROPN
ftr-434	497	16	,	,	PUNCT
ftr-434	497	17	437	437	NUM
ftr-434	497	18	u.s	u.s	PROPN
ftr-434	497	19	.	.	PROPN
ftr-434	497	20	584	584	NUM
ftr-434	497	21	(	(	PUNCT
ftr-434	497	22	1978	1978	NUM
ftr-434	497	23	)	)	PUNCT
ftr-434	497	24	.	.	PUNCT
ftr-434	498	1	85	85	NUM
ftr-434	498	2	.	.	X
ftr-434	498	3	450	450	NUM
ftr-434	498	4	u.s	u.s	PROPN
ftr-434	498	5	.	.	PROPN
ftr-434	498	6	175	175	NUM
ftr-434	498	7	,	,	PUNCT
ftr-434	498	8	192	192	NUM
ftr-434	498	9	(	(	PUNCT
ftr-434	498	10	1981	1981	NUM
ftr-434	498	11	)	)	PUNCT
ftr-434	498	12	.	.	PUNCT
ftr-434	499	1	86	86	NUM
ftr-434	499	2	.	.	PUNCT
ftr-434	500	1	pamela	pamela	PROPN
ftr-434	500	2	samuelson	samuelson	PROPN
ftr-434	500	3	,	,	PUNCT
ftr-434	500	4	benson	benson	PROPN
ftr-434	500	5	revisited	revisit	VERB
ftr-434	500	6	:	:	PUNCT
ftr-434	500	7	the	the	DET
ftr-434	500	8	case	case	NOUN
ftr-434	500	9	against	against	ADP
ftr-434	500	10	patent	patent	NOUN
ftr-434	500	11	protection	protection	NOUN
ftr-434	500	12	for	for	ADP
ftr-434	500	13	algorithms	algorithm	NOUN
ftr-434	500	14	and	and	CCONJ
ftr-434	500	15	other	other	ADJ
ftr-434	500	16	computer	computer	NOUN
ftr-434	500	17	program	program	NOUN
ftr-434	500	18	-	-	PUNCT
ftr-434	500	19	related	relate	VERB
ftr-434	500	20	inventions	invention	NOUN
ftr-434	500	21	,	,	PUNCT
ftr-434	500	22	39	39	NUM
ftr-434	500	23	emory	emory	PROPN
ftr-434	500	24	l.	l.	PROPN
ftr-434	500	25	j.	j.	PROPN
ftr-434	500	26	1025	1025	NUM
ftr-434	500	27	,	,	PUNCT
ftr-434	500	28	1089	1089	NUM
ftr-434	500	29	-	-	SYM
ftr-434	500	30	90	90	NUM
ftr-434	500	31	(	(	PUNCT
ftr-434	500	32	1990	1990	NUM
ftr-434	500	33	)	)	PUNCT
ftr-434	500	34	.	.	PUNCT
ftr-434	501	1	87	87	NUM
ftr-434	501	2	.	.	PUNCT
ftr-434	501	3	merges	merge	NOUN
ftr-434	501	4	,	,	PUNCT
ftr-434	501	5	menell	menell	PROPN
ftr-434	501	6	&	&	CCONJ
ftr-434	501	7	lemley	lemley	PROPN
ftr-434	501	8	,	,	PUNCT
ftr-434	501	9	supra	supra	PROPN
ftr-434	501	10	note	note	PROPN
ftr-434	501	11	56	56	NUM
ftr-434	501	12	,	,	PUNCT
ftr-434	501	13	1016	1016	NUM
ftr-434	501	14	(	(	PUNCT
ftr-434	501	15	2001	2001	NUM
ftr-434	501	16	)	)	PUNCT
ftr-434	501	17	.	.	PUNCT
ftr-434	502	1	88	88	NUM
ftr-434	502	2	.	.	PUNCT
ftr-434	503	1	i	i	PRON
ftr-434	503	2	d.	d.	PROPN
ftr-434	503	3	at	at	ADP
ftr-434	503	4	1032	1032	NUM
ftr-434	503	5	.	.	PUNCT
ftr-434	504	1	89	89	NUM
ftr-434	504	2	.	.	PUNCT
ftr-434	505	1	see	see	VERB
ftr-434	505	2	in	in	ADP
ftr-434	505	3	re	re	PROPN
ftr-434	505	4	yardley	yardley	PROPN
ftr-434	505	5	,	,	PUNCT
ftr-434	505	6	493	493	NUM
ftr-434	505	7	f.2d	f.2d	NUM
ftr-434	505	8	1389	1389	NUM
ftr-434	505	9	,	,	PUNCT
ftr-434	505	10	1394	1394	NUM
ftr-434	505	11	(	(	PUNCT
ftr-434	505	12	c.c.p.a	c.c.p.a	PROPN
ftr-434	505	13	.	.	PROPN
ftr-434	505	14	1974	1974	NUM
ftr-434	505	15	)	)	PUNCT
ftr-434	505	16	)	)	PUNCT
ftr-434	505	17	.	.	PUNCT
ftr-434	506	1	90	90	NUM
ftr-434	506	2	.	.	PUNCT
ftr-434	507	1	in	in	ADP
ftr-434	507	2	re	re	PROPN
ftr-434	507	3	yardley	yardley	PROPN
ftr-434	507	4	,	,	PUNCT
ftr-434	507	5	493	493	NUM
ftr-434	507	6	f.2d	f.2d	NUM
ftr-434	507	7	1389	1389	NUM
ftr-434	507	8	(	(	PUNCT
ftr-434	507	9	c.c.p.a	c.c.p.a	PROPN
ftr-434	507	10	.	.	PROPN
ftr-434	507	11	1974	1974	NUM
ftr-434	507	12	)	)	PUNCT
ftr-434	507	13	.	.	PUNCT
ftr-434	508	1	91	91	NUM
ftr-434	508	2	.	.	PUNCT
ftr-434	509	1	i	i	PRON
ftr-434	509	2	d.	d.	PROPN
ftr-434	509	3	at	at	ADP
ftr-434	509	4	1394	1394	NUM
ftr-434	509	5	.	.	PUNCT
ftr-434	510	1	2002	2002	NUM
ftr-434	510	2	]	]	PUNCT
ftr-434	511	1	it	it	PRON
ftr-434	511	2	does	do	AUX
ftr-434	511	3	not	not	PART
ftr-434	511	4	compute	compute	VERB
ftr-434	511	5	565	565	NUM
ftr-434	511	6	contingent	contingent	NOUN
ftr-434	511	7	on	on	ADP
ftr-434	511	8	not	not	PART
ftr-434	511	9	having	having	AUX
ftr-434	511	10	obtained	obtain	VERB
ftr-434	511	11	protection	protection	NOUN
ftr-434	511	12	under	under	ADP
ftr-434	511	13	the	the	DET
ftr-434	511	14	other	other	ADJ
ftr-434	511	15	statutory	statutory	ADJ
ftr-434	511	16	scheme	scheme	NOUN
ftr-434	511	17	,	,	PUNCT
ftr-434	511	18	and	and	CCONJ
ftr-434	511	19	that	that	SCONJ
ftr-434	511	20	each	each	DET
ftr-434	511	21	statute	statute	NOUN
ftr-434	511	22	set	set	VERB
ftr-434	511	23	out	out	ADP
ftr-434	511	24	its	its	PRON
ftr-434	511	25	own	own	ADJ
ftr-434	511	26	separate	separate	ADJ
ftr-434	511	27	degree	degree	NOUN
ftr-434	511	28	of	of	ADP
ftr-434	511	29	protection	protection	NOUN
ftr-434	511	30	which	which	PRON
ftr-434	511	31	is	be	AUX
ftr-434	511	32	not	not	PART
ftr-434	511	33	necessarily	necessarily	ADV
ftr-434	511	34	equal	equal	ADJ
ftr-434	511	35	to	to	ADP
ftr-434	511	36	the	the	DET
ftr-434	511	37	protection	protection	NOUN
ftr-434	511	38	afforded	afford	VERB
ftr-434	511	39	by	by	ADP
ftr-434	511	40	the	the	DET
ftr-434	511	41	other	other	ADJ
ftr-434	511	42	statutory	statutory	ADJ
ftr-434	511	43	scheme	scheme	NOUN
ftr-434	511	44	.	.	PUNCT
ftr-434	512	1	for	for	ADP
ftr-434	512	2	example	example	NOUN
ftr-434	512	3	,	,	PUNCT
ftr-434	512	4	a	a	DET
ftr-434	512	5	design	design	NOUN
ftr-434	512	6	patent	patent	NOUN
ftr-434	512	7	provides	provide	VERB
ftr-434	512	8	only	only	ADV
ftr-434	512	9	14	14	NUM
ftr-434	512	10	year	year	NOUN
ftr-434	512	11	protection	protection	NOUN
ftr-434	512	12	,	,	PUNCT
ftr-434	512	13	whereas	whereas	SCONJ
ftr-434	512	14	a	a	DET
ftr-434	512	15	copyright	copyright	NOUN
ftr-434	512	16	provides	provide	VERB
ftr-434	512	17	protection	protection	NOUN
ftr-434	512	18	for	for	ADP
ftr-434	512	19	a	a	DET
ftr-434	512	20	much	much	ADV
ftr-434	512	21	longer	long	ADJ
ftr-434	512	22	period	period	NOUN
ftr-434	512	23	of	of	ADP
ftr-434	512	24	time.92	time.92	NOUN
ftr-434	512	25	designs	design	NOUN
ftr-434	512	26	also	also	ADV
ftr-434	512	27	may	may	AUX
ftr-434	512	28	qualify	qualify	VERB
ftr-434	512	29	for	for	ADP
ftr-434	512	30	both	both	PRON
ftr-434	512	31	copyright	copyright	NOUN
ftr-434	512	32	protection	protection	NOUN
ftr-434	512	33	and	and	CCONJ
ftr-434	512	34	trademark	trademark	NOUN
ftr-434	512	35	/	/	SYM
ftr-434	512	36	trade	trade	NOUN
ftr-434	512	37	dress	dress	NOUN
ftr-434	512	38	protection	protection	NOUN
ftr-434	512	39	.	.	PUNCT
ftr-434	513	1	the	the	DET
ftr-434	513	2	u.s	u.s	PROPN
ftr-434	513	3	.	.	PROPN
ftr-434	513	4	supreme	supreme	PROPN
ftr-434	513	5	court	court	PROPN
ftr-434	513	6	has	have	AUX
ftr-434	513	7	stated	state	VERB
ftr-434	513	8	that	that	SCONJ
ftr-434	513	9	,	,	PUNCT
ftr-434	513	10	to93	to93	PROPN
ftr-434	513	11	be	be	AUX
ftr-434	513	12	copyrightable	copyrightable	ADJ
ftr-434	513	13	,	,	PUNCT
ftr-434	513	14	a	a	DET
ftr-434	513	15	work	work	NOUN
ftr-434	513	16	must	must	AUX
ftr-434	513	17	possess	possess	VERB
ftr-434	513	18	at	at	ADP
ftr-434	513	19	least	least	ADJ
ftr-434	513	20	some	some	PRON
ftr-434	513	21	minimal	minimal	ADJ
ftr-434	513	22	degree	degree	NOUN
ftr-434	513	23	of	of	ADP
ftr-434	513	24	creativity	creativity	NOUN
ftr-434	513	25	.	.	PUNCT
ftr-434	514	1	as	as	SCONJ
ftr-434	514	2	one	one	NUM
ftr-434	514	3	noted	note	VERB
ftr-434	514	4	commentator	commentator	NOUN
ftr-434	514	5	has	have	AUX
ftr-434	514	6	stated	state	VERB
ftr-434	514	7	,	,	PUNCT
ftr-434	514	8	“	"	PUNCT
ftr-434	514	9	picture[s	picture[s	PROPN
ftr-434	514	10	]	]	PUNCT
ftr-434	514	11	and	and	CCONJ
ftr-434	514	12	logo	logo	NOUN
ftr-434	514	13	designs94	designs94	NOUN
ftr-434	514	14	used	use	VERB
ftr-434	514	15	as	as	ADP
ftr-434	514	16	marks	mark	NOUN
ftr-434	514	17	are	be	AUX
ftr-434	514	18	no	no	DET
ftr-434	514	19	less	less	ADV
ftr-434	514	20	copyrightable	copyrightable	ADJ
ftr-434	514	21	pictures	picture	NOUN
ftr-434	514	22	and	and	CCONJ
ftr-434	514	23	designs	design	VERB
ftr-434	514	24	merely	merely	ADV
ftr-434	514	25	because	because	SCONJ
ftr-434	514	26	they	they	PRON
ftr-434	514	27	appear	appear	VERB
ftr-434	514	28	on	on	ADP
ftr-434	514	29	labels	label	NOUN
ftr-434	514	30	and	and	CCONJ
ftr-434	514	31	in	in	ADP
ftr-434	514	32	advertisements	advertisement	NOUN
ftr-434	514	33	.	.	PUNCT
ftr-434	515	1	however	however	ADV
ftr-434	515	2	,	,	PUNCT
ftr-434	515	3	such	such	ADJ
ftr-434	515	4	pictures	picture	NOUN
ftr-434	515	5	and	and	CCONJ
ftr-434	515	6	logos	logo	NOUN
ftr-434	515	7	must	must	AUX
ftr-434	515	8	contain	contain	VERB
ftr-434	515	9	the	the	DET
ftr-434	515	10	requisite	requisite	ADJ
ftr-434	515	11	amount	amount	NOUN
ftr-434	515	12	of	of	ADP
ftr-434	515	13	creativity	creativity	NOUN
ftr-434	515	14	and	and	CCONJ
ftr-434	515	15	originality	originality	NOUN
ftr-434	515	16	to	to	PART
ftr-434	515	17	be	be	AUX
ftr-434	515	18	protected	protect	VERB
ftr-434	515	19	under	under	ADP
ftr-434	515	20	copyright	copyright	NOUN
ftr-434	515	21	law	law	NOUN
ftr-434	515	22	.	.	PUNCT
ftr-434	515	23	”	"	PUNCT
ftr-434	516	1	other	other	ADJ
ftr-434	516	2	product	product	NOUN
ftr-434	516	3	designs	design	NOUN
ftr-434	516	4	may	may	AUX
ftr-434	516	5	qualify	qualify	VERB
ftr-434	516	6	for	for	ADP
ftr-434	516	7	both	both	PRON
ftr-434	516	8	design95	design95	PROPN
ftr-434	516	9	patent	patent	NOUN
ftr-434	516	10	protection	protection	NOUN
ftr-434	516	11	and	and	CCONJ
ftr-434	516	12	trademark	trademark	NOUN
ftr-434	516	13	protection.96	protection.96	PROPN
ftr-434	516	14	2	2	NUM
ftr-434	516	15	.	.	NOUN
ftr-434	516	16	characters.—characters	characters.—character	NOUN
ftr-434	516	17	used	use	VERB
ftr-434	516	18	to	to	PART
ftr-434	516	19	identify	identify	VERB
ftr-434	516	20	the	the	DET
ftr-434	516	21	source	source	NOUN
ftr-434	516	22	of	of	ADP
ftr-434	516	23	goods	good	NOUN
ftr-434	516	24	or	or	CCONJ
ftr-434	516	25	services	service	NOUN
ftr-434	516	26	may	may	AUX
ftr-434	516	27	be	be	AUX
ftr-434	516	28	eligible	eligible	ADJ
ftr-434	516	29	for	for	ADP
ftr-434	516	30	trademark	trademark	NOUN
ftr-434	516	31	protection	protection	NOUN
ftr-434	516	32	.	.	PUNCT
ftr-434	517	1	furthermore	furthermore	ADV
ftr-434	517	2	,	,	PUNCT
ftr-434	517	3	if	if	SCONJ
ftr-434	517	4	the	the	DET
ftr-434	517	5	same	same	ADJ
ftr-434	517	6	character	character	NOUN
ftr-434	517	7	reflects	reflect	VERB
ftr-434	517	8	the	the	DET
ftr-434	517	9	necessary	necessary	ADJ
ftr-434	517	10	degree	degree	NOUN
ftr-434	517	11	of	of	ADP
ftr-434	517	12	“	"	PUNCT
ftr-434	517	13	original	original	ADJ
ftr-434	517	14	authorship	authorship	NOUN
ftr-434	517	15	,	,	PUNCT
ftr-434	517	16	”	"	PUNCT
ftr-434	517	17	the	the	DET
ftr-434	517	18	representation	representation	NOUN
ftr-434	517	19	of	of	ADP
ftr-434	517	20	the	the	DET
ftr-434	517	21	character	character	NOUN
ftr-434	517	22	in	in	ADP
ftr-434	517	23	a	a	DET
ftr-434	517	24	tangible	tangible	ADJ
ftr-434	517	25	medium	medium	NOUN
ftr-434	517	26	may	may	AUX
ftr-434	517	27	be	be	AUX
ftr-434	517	28	eligible	eligible	ADJ
ftr-434	517	29	for	for	ADP
ftr-434	517	30	copyright	copyright	NOUN
ftr-434	517	31	protection	protection	NOUN
ftr-434	517	32	.	.	PUNCT
ftr-434	518	1	a	a	DET
ftr-434	518	2	famous	famous	ADJ
ftr-434	518	3	example	example	NOUN
ftr-434	518	4	is	be	AUX
ftr-434	518	5	walt	walt	PROPN
ftr-434	518	6	disney	disney	PROPN
ftr-434	518	7	company	company	NOUN
ftr-434	518	8	’s	’s	PART
ftr-434	518	9	character	character	NOUN
ftr-434	518	10	mickey	mickey	PROPN
ftr-434	518	11	mouse	mouse	PROPN
ftr-434	518	12	.	.	PUNCT
ftr-434	519	1	mickey	mickey	PROPN
ftr-434	519	2	can	can	AUX
ftr-434	519	3	help	help	VERB
ftr-434	519	4	demonstrate	demonstrate	VERB
ftr-434	519	5	an	an	DET
ftr-434	519	6	important	important	ADJ
ftr-434	519	7	difference97	difference97	NOUN
ftr-434	519	8	between	between	ADP
ftr-434	519	9	copyright	copyright	NOUN
ftr-434	519	10	and	and	CCONJ
ftr-434	519	11	trademark	trademark	NOUN
ftr-434	519	12	protection	protection	NOUN
ftr-434	519	13	.	.	PUNCT
ftr-434	520	1	if	if	SCONJ
ftr-434	520	2	mickey	mickey	PROPN
ftr-434	520	3	mouse	mouse	PROPN
ftr-434	520	4	was	be	AUX
ftr-434	520	5	protected	protect	VERB
ftr-434	520	6	by	by	ADP
ftr-434	520	7	only	only	ADV
ftr-434	520	8	copyright	copyright	NOUN
ftr-434	520	9	,	,	PUNCT
ftr-434	520	10	after	after	ADP
ftr-434	520	11	a	a	DET
ftr-434	520	12	fixed	fix	VERB
ftr-434	520	13	period	period	NOUN
ftr-434	520	14	of	of	ADP
ftr-434	520	15	time	time	NOUN
ftr-434	520	16	,	,	PUNCT
ftr-434	520	17	mickey	mickey	PROPN
ftr-434	520	18	mouse	mouse	PROPN
ftr-434	520	19	would	would	AUX
ftr-434	520	20	enter	enter	VERB
ftr-434	520	21	the	the	DET
ftr-434	520	22	public	public	ADJ
ftr-434	520	23	domain	domain	NOUN
ftr-434	520	24	and	and	CCONJ
ftr-434	520	25	anyone	anyone	PRON
ftr-434	520	26	could	could	AUX
ftr-434	520	27	use	use	VERB
ftr-434	520	28	mickey	mickey	NOUN
ftr-434	520	29	mouse	mouse	NOUN
ftr-434	520	30	.	.	PUNCT
ftr-434	521	1	the	the	DET
ftr-434	521	2	sonny	sonny	PROPN
ftr-434	521	3	bono	bono	X
ftr-434	521	4	copyright	copyright	NOUN
ftr-434	521	5	term	term	NOUN
ftr-434	521	6	extension	extension	NOUN
ftr-434	521	7	act	act	NOUN
ftr-434	521	8	of	of	ADP
ftr-434	521	9	1998	1998	NUM
ftr-434	521	10	extended	extend	VERB
ftr-434	521	11	the	the	DET
ftr-434	521	12	duration	duration	NOUN
ftr-434	521	13	of	of	ADP
ftr-434	521	14	copyright	copyright	NOUN
ftr-434	521	15	protection	protection	NOUN
ftr-434	521	16	from	from	ADP
ftr-434	521	17	the	the	DET
ftr-434	521	18	life	life	NOUN
ftr-434	521	19	of	of	ADP
ftr-434	521	20	the	the	DET
ftr-434	521	21	author	author	NOUN
ftr-434	521	22	plus	plus	CCONJ
ftr-434	521	23	50	50	NUM
ftr-434	521	24	years	year	NOUN
ftr-434	521	25	,	,	PUNCT
ftr-434	521	26	to	to	ADP
ftr-434	521	27	the	the	DET
ftr-434	521	28	life	life	NOUN
ftr-434	521	29	of	of	ADP
ftr-434	521	30	the	the	DET
ftr-434	521	31	author	author	NOUN
ftr-434	521	32	plus	plus	CCONJ
ftr-434	521	33	70	70	NUM
ftr-434	521	34	years	year	NOUN
ftr-434	521	35	.	.	PUNCT
ftr-434	522	1	in	in	ADP
ftr-434	522	2	the	the	DET
ftr-434	522	3	case	case	NOUN
ftr-434	522	4	of	of	ADP
ftr-434	522	5	a	a	DET
ftr-434	522	6	work	work	NOUN
ftr-434	522	7	for	for	ADP
ftr-434	522	8	hire	hire	NOUN
ftr-434	522	9	,	,	PUNCT
ftr-434	522	10	the	the	DET
ftr-434	522	11	duration	duration	NOUN
ftr-434	522	12	is	be	AUX
ftr-434	522	13	now	now	ADV
ftr-434	522	14	95	95	NUM
ftr-434	522	15	years	year	NOUN
ftr-434	522	16	from	from	ADP
ftr-434	522	17	the	the	DET
ftr-434	522	18	98	98	NUM
ftr-434	522	19	92	92	NUM
ftr-434	522	20	.	.	PUNCT
ftr-434	523	1	i	i	PRON
ftr-434	523	2	d.	d.	PROPN
ftr-434	523	3	at	at	ADP
ftr-434	523	4	1393	1393	NUM
ftr-434	523	5	-	-	SYM
ftr-434	523	6	95	95	NUM
ftr-434	523	7	.	.	PUNCT
ftr-434	524	1	93	93	NUM
ftr-434	524	2	.	.	PUNCT
ftr-434	525	1	mccarthy	mccarthy	PROPN
ftr-434	525	2	,	,	PUNCT
ftr-434	525	3	supra	supra	PROPN
ftr-434	525	4	note	note	NOUN
ftr-434	525	5	35	35	NUM
ftr-434	525	6	,	,	PUNCT
ftr-434	525	7	§	§	NOUN
ftr-434	525	8	6.31	6.31	NUM
ftr-434	525	9	,	,	PUNCT
ftr-434	525	10	at	at	ADP
ftr-434	525	11	6	6	NUM
ftr-434	525	12	-	-	SYM
ftr-434	525	13	61	61	NUM
ftr-434	525	14	(	(	PUNCT
ftr-434	525	15	“	"	PUNCT
ftr-434	525	16	trademark	trademark	NOUN
ftr-434	525	17	and	and	CCONJ
ftr-434	525	18	trade	trade	NOUN
ftr-434	525	19	dress	dress	NOUN
ftr-434	525	20	protection	protection	NOUN
ftr-434	525	21	can	can	AUX
ftr-434	525	22	extend	extend	VERB
ftr-434	525	23	to	to	ADP
ftr-434	525	24	certain	certain	ADJ
ftr-434	525	25	pictorial	pictorial	ADJ
ftr-434	525	26	or	or	CCONJ
ftr-434	525	27	design	design	NOUN
ftr-434	525	28	works	work	NOUN
ftr-434	525	29	which	which	PRON
ftr-434	525	30	are	be	AUX
ftr-434	525	31	also	also	ADV
ftr-434	525	32	subject	subject	ADJ
ftr-434	525	33	to	to	ADP
ftr-434	525	34	copyright	copyright	NOUN
ftr-434	525	35	”	"	PUNCT
ftr-434	525	36	)	)	PUNCT
ftr-434	525	37	(	(	PUNCT
ftr-434	525	38	citing	cite	VERB
ftr-434	525	39	frederick	frederick	PROPN
ftr-434	525	40	warne	warne	PROPN
ftr-434	525	41	&	&	CCONJ
ftr-434	525	42	co.	co.	PROPN
ftr-434	525	43	,	,	PUNCT
ftr-434	525	44	inc	inc	PROPN
ftr-434	525	45	.	.	PROPN
ftr-434	525	46	v.	v.	ADP
ftr-434	525	47	book	book	PROPN
ftr-434	525	48	sales	sales	PROPN
ftr-434	525	49	inc	inc	PROPN
ftr-434	525	50	.	.	PROPN
ftr-434	525	51	,	,	PUNCT
ftr-434	525	52	481	481	NUM
ftr-434	525	53	f.supp	f.supp	ADJ
ftr-434	525	54	.	.	PROPN
ftr-434	526	1	1191	1191	NUM
ftr-434	526	2	(	(	PUNCT
ftr-434	526	3	s.d.n.y	s.d.n.y	PROPN
ftr-434	526	4	.	.	PROPN
ftr-434	526	5	1979	1979	NUM
ftr-434	526	6	)	)	PUNCT
ftr-434	526	7	)	)	PUNCT
ftr-434	526	8	.	.	PUNCT
ftr-434	527	1	“	"	PUNCT
ftr-434	527	2	no	no	DET
ftr-434	527	3	one	one	NOUN
ftr-434	527	4	would	would	AUX
ftr-434	527	5	seriously	seriously	ADV
ftr-434	527	6	argue	argue	VERB
ftr-434	527	7	that	that	SCONJ
ftr-434	527	8	copyright	copyright	NOUN
ftr-434	527	9	protection	protection	NOUN
ftr-434	527	10	for	for	ADP
ftr-434	527	11	disney	disney	NOUN
ftr-434	527	12	characters	character	NOUN
ftr-434	527	13	should	should	AUX
ftr-434	527	14	be	be	AUX
ftr-434	527	15	denied	deny	VERB
ftr-434	527	16	merely	merely	ADV
ftr-434	527	17	because	because	SCONJ
ftr-434	527	18	they	they	PRON
ftr-434	527	19	appear	appear	VERB
ftr-434	527	20	on	on	ADP
ftr-434	527	21	a	a	DET
ftr-434	527	22	plethora	plethora	NOUN
ftr-434	527	23	of	of	ADP
ftr-434	527	24	goods	good	NOUN
ftr-434	527	25	.	.	PUNCT
ftr-434	527	26	.	.	PUNCT
ftr-434	527	27	.	.	PUNCT
ftr-434	527	28	.	.	PUNCT
ftr-434	527	29	”	"	PUNCT
ftr-434	528	1	mccarthy	mccarthy	PROPN
ftr-434	528	2	,	,	PUNCT
ftr-434	528	3	supra	supra	PROPN
ftr-434	528	4	note	note	NOUN
ftr-434	528	5	35	35	NUM
ftr-434	528	6	,	,	PUNCT
ftr-434	528	7	§	§	PROPN
ftr-434	528	8	6.18	6.18	NUM
ftr-434	528	9	,	,	PUNCT
ftr-434	528	10	at	at	ADP
ftr-434	528	11	6	6	NUM
ftr-434	528	12	-	-	SYM
ftr-434	528	13	36	36	NUM
ftr-434	528	14	.	.	PUNCT
ftr-434	528	15	94	94	NUM
ftr-434	528	16	.	.	PUNCT
ftr-434	529	1	feist	feist	PROPN
ftr-434	529	2	publications	publications	PROPN
ftr-434	529	3	,	,	PUNCT
ftr-434	529	4	inc	inc	PROPN
ftr-434	529	5	.	.	PROPN
ftr-434	529	6	v.	v.	ADP
ftr-434	529	7	rural	rural	ADJ
ftr-434	529	8	telephone	telephone	PROPN
ftr-434	529	9	service	service	PROPN
ftr-434	529	10	co.	co.	PROPN
ftr-434	529	11	,	,	PUNCT
ftr-434	529	12	inc	inc	PROPN
ftr-434	529	13	.	.	PROPN
ftr-434	529	14	,	,	PUNCT
ftr-434	529	15	499	499	NUM
ftr-434	529	16	u.s	u.s	PROPN
ftr-434	529	17	.	.	PROPN
ftr-434	529	18	340	340	NUM
ftr-434	529	19	(	(	PUNCT
ftr-434	529	20	1991	1991	NUM
ftr-434	529	21	)	)	PUNCT
ftr-434	529	22	;	;	PUNCT
ftr-434	529	23	see	see	VERB
ftr-434	529	24	mccarthy	mccarthy	PROPN
ftr-434	529	25	,	,	PUNCT
ftr-434	529	26	supra	supra	PROPN
ftr-434	529	27	note	note	NOUN
ftr-434	529	28	35	35	NUM
ftr-434	529	29	,	,	PUNCT
ftr-434	529	30	§	§	PROPN
ftr-434	529	31	6.18	6.18	NUM
ftr-434	529	32	,	,	PUNCT
ftr-434	529	33	at	at	ADP
ftr-434	529	34	6	6	NUM
ftr-434	529	35	-	-	SYM
ftr-434	529	36	38	38	NUM
ftr-434	529	37	.	.	PUNCT
ftr-434	530	1	95	95	NUM
ftr-434	530	2	.	.	PUNCT
ftr-434	531	1	mccarthy	mccarthy	PROPN
ftr-434	531	2	,	,	PUNCT
ftr-434	531	3	supra	supra	PROPN
ftr-434	531	4	note	note	NOUN
ftr-434	531	5	35	35	NUM
ftr-434	531	6	,	,	PUNCT
ftr-434	531	7	§	§	PROPN
ftr-434	531	8	6.18	6.18	NUM
ftr-434	531	9	,	,	PUNCT
ftr-434	531	10	at	at	ADP
ftr-434	531	11	6	6	NUM
ftr-434	531	12	-	-	SYM
ftr-434	531	13	35	35	NUM
ftr-434	531	14	,	,	PUNCT
ftr-434	531	15	6	6	NUM
ftr-434	531	16	-	-	SYM
ftr-434	531	17	36	36	NUM
ftr-434	531	18	.	.	PUNCT
ftr-434	532	1	96	96	NUM
ftr-434	532	2	.	.	PUNCT
ftr-434	532	3	kohler	kohler	PROPN
ftr-434	532	4	co.	co.	PROPN
ftr-434	532	5	v.	v.	ADP
ftr-434	532	6	moen	moen	PROPN
ftr-434	532	7	,	,	PUNCT
ftr-434	532	8	inc	inc	PROPN
ftr-434	532	9	.	.	PROPN
ftr-434	532	10	,	,	PUNCT
ftr-434	532	11	12	12	NUM
ftr-434	532	12	f.3d	f.3d	NUM
ftr-434	532	13	632	632	NUM
ftr-434	532	14	(	(	PUNCT
ftr-434	532	15	7th	7th	ADJ
ftr-434	532	16	cir	cir	NOUN
ftr-434	532	17	.	.	PUNCT
ftr-434	532	18	1993	1993	NUM
ftr-434	532	19	)	)	PUNCT
ftr-434	532	20	.	.	PUNCT
ftr-434	533	1	97	97	NUM
ftr-434	533	2	.	.	PUNCT
ftr-434	533	3	merges	merge	NOUN
ftr-434	533	4	,	,	PUNCT
ftr-434	533	5	menell	menell	PROPN
ftr-434	533	6	&	&	CCONJ
ftr-434	533	7	lemley	lemley	PROPN
ftr-434	533	8	,	,	PUNCT
ftr-434	533	9	supra	supra	PROPN
ftr-434	533	10	note	note	PROPN
ftr-434	533	11	56	56	NUM
ftr-434	533	12	,	,	PUNCT
ftr-434	533	13	425	425	NUM
ftr-434	533	14	(	(	PUNCT
ftr-434	533	15	2001	2001	NUM
ftr-434	533	16	)	)	PUNCT
ftr-434	533	17	(	(	PUNCT
ftr-434	533	18	discussing	discuss	VERB
ftr-434	533	19	duration	duration	NOUN
ftr-434	533	20	of	of	ADP
ftr-434	533	21	copyright	copyright	NOUN
ftr-434	533	22	protection	protection	NOUN
ftr-434	533	23	for	for	ADP
ftr-434	533	24	mickey	mickey	PROPN
ftr-434	533	25	mouse	mouse	PROPN
ftr-434	533	26	)	)	PUNCT
ftr-434	533	27	.	.	PUNCT
ftr-434	534	1	98	98	NUM
ftr-434	534	2	.	.	X
ftr-434	534	3	17	17	NUM
ftr-434	534	4	u.s.c	u.s.c	NOUN
ftr-434	534	5	.	.	PUNCT
ftr-434	535	1	§	§	PROPN
ftr-434	535	2	302(a	302(a	PROPN
ftr-434	535	3	)	)	PUNCT
ftr-434	535	4	,	,	PUNCT
ftr-434	535	5	(	(	PUNCT
ftr-434	535	6	c	c	NOUN
ftr-434	535	7	)	)	PUNCT
ftr-434	535	8	.	.	PUNCT
ftr-434	536	1	566	566	NUM
ftr-434	536	2	florida	florida	PROPN
ftr-434	536	3	tax	tax	NOUN
ftr-434	536	4	review	review	NOUN
ftr-434	536	5	[	[	X
ftr-434	536	6	vol.5:8	vol.5:8	VERB
ftr-434	536	7	date	date	NOUN
ftr-434	536	8	of	of	ADP
ftr-434	536	9	publication	publication	NOUN
ftr-434	536	10	or	or	CCONJ
ftr-434	536	11	120	120	NUM
ftr-434	536	12	years	year	NOUN
ftr-434	536	13	from	from	ADP
ftr-434	536	14	creation	creation	NOUN
ftr-434	536	15	,	,	PUNCT
ftr-434	536	16	whichever	whichever	PRON
ftr-434	536	17	is	be	AUX
ftr-434	536	18	shorter.99	shorter.99	PROPN
ftr-434	536	19	nevertheless	nevertheless	ADV
ftr-434	536	20	,	,	PUNCT
ftr-434	536	21	at	at	ADP
ftr-434	536	22	some	some	DET
ftr-434	536	23	point	point	NOUN
ftr-434	536	24	mickey	mickey	PROPN
ftr-434	536	25	mouse	mouse	PROPN
ftr-434	536	26	will	will	AUX
ftr-434	536	27	enter	enter	VERB
ftr-434	536	28	the	the	DET
ftr-434	536	29	public	public	ADJ
ftr-434	536	30	domain	domain	NOUN
ftr-434	536	31	if	if	SCONJ
ftr-434	536	32	only	only	ADV
ftr-434	536	33	copyright	copyright	NOUN
ftr-434	536	34	protection	protection	NOUN
ftr-434	536	35	is	be	AUX
ftr-434	536	36	relied	rely	VERB
ftr-434	536	37	upon	upon	SCONJ
ftr-434	536	38	.	.	PUNCT
ftr-434	537	1	however	however	ADV
ftr-434	537	2	,	,	PUNCT
ftr-434	537	3	walt	walt	PROPN
ftr-434	537	4	disney	disney	PROPN
ftr-434	537	5	company	company	PROPN
ftr-434	537	6	can	can	AUX
ftr-434	537	7	obtain	obtain	VERB
ftr-434	537	8	trademark	trademark	NOUN
ftr-434	537	9	protection	protection	NOUN
ftr-434	537	10	for	for	ADP
ftr-434	537	11	many	many	ADJ
ftr-434	537	12	mickey	mickey	PROPN
ftr-434	537	13	mouse	mouse	NOUN
ftr-434	537	14	symbols	symbol	NOUN
ftr-434	537	15	,	,	PUNCT
ftr-434	537	16	and	and	CCONJ
ftr-434	537	17	trademark	trademark	NOUN
ftr-434	537	18	protection	protection	NOUN
ftr-434	537	19	can	can	AUX
ftr-434	537	20	last	last	VERB
ftr-434	537	21	for	for	ADP
ftr-434	537	22	as	as	ADV
ftr-434	537	23	long	long	ADV
ftr-434	537	24	as	as	SCONJ
ftr-434	537	25	the	the	DET
ftr-434	537	26	symbol	symbol	NOUN
ftr-434	537	27	or	or	CCONJ
ftr-434	537	28	device	device	NOUN
ftr-434	537	29	continues	continue	VERB
ftr-434	537	30	to	to	PART
ftr-434	537	31	be	be	AUX
ftr-434	537	32	used	use	VERB
ftr-434	537	33	as	as	ADP
ftr-434	537	34	a	a	DET
ftr-434	537	35	trademark.100	trademark.100	NUM
ftr-434	537	36	iii	iii	NOUN
ftr-434	537	37	.	.	PUNCT
ftr-434	538	1	no	no	DET
ftr-434	538	2	tax	tax	NOUN
ftr-434	538	3	consequences	consequence	NOUN
ftr-434	538	4	to	to	PART
ftr-434	538	5	charity	charity	VERB
ftr-434	538	6	from	from	ADP
ftr-434	538	7	assignment	assignment	NOUN
ftr-434	538	8	or	or	CCONJ
ftr-434	538	9	licensing	licensing	NOUN
ftr-434	538	10	of	of	ADP
ftr-434	538	11	ip	ip	NOUN
ftr-434	538	12	will	will	AUX
ftr-434	538	13	a	a	DET
ftr-434	538	14	charity	charity	NOUN
ftr-434	538	15	be	be	AUX
ftr-434	538	16	obligated	obligate	VERB
ftr-434	538	17	to	to	PART
ftr-434	538	18	pay	pay	VERB
ftr-434	538	19	income	income	NOUN
ftr-434	538	20	tax	tax	NOUN
ftr-434	538	21	on	on	ADP
ftr-434	538	22	any	any	DET
ftr-434	538	23	net	net	ADJ
ftr-434	538	24	income	income	NOUN
ftr-434	538	25	that	that	PRON
ftr-434	538	26	it	it	PRON
ftr-434	538	27	generates	generate	VERB
ftr-434	538	28	from	from	ADP
ftr-434	538	29	the	the	DET
ftr-434	538	30	assignment	assignment	NOUN
ftr-434	538	31	or	or	CCONJ
ftr-434	538	32	licensing	licensing	NOUN
ftr-434	538	33	of	of	ADP
ftr-434	538	34	ip	ip	PROPN
ftr-434	538	35	?	?	PUNCT
ftr-434	539	1	charities	charity	NOUN
ftr-434	539	2	generally	generally	ADV
ftr-434	539	3	are	be	AUX
ftr-434	539	4	exempt	exempt	ADJ
ftr-434	539	5	from	from	ADP
ftr-434	539	6	federal	federal	ADJ
ftr-434	539	7	income	income	NOUN
ftr-434	539	8	tax	tax	NOUN
ftr-434	539	9	.	.	PUNCT
ftr-434	540	1	however	however	ADV
ftr-434	540	2	,	,	PUNCT
ftr-434	540	3	a	a	DET
ftr-434	540	4	charity	charity	NOUN
ftr-434	540	5	is	be	AUX
ftr-434	540	6	required	require	VERB
ftr-434	540	7	to	to	ADP
ftr-434	540	8	pay101	pay101	PROPN
ftr-434	540	9	income	income	NOUN
ftr-434	540	10	tax	tax	NOUN
ftr-434	540	11	on	on	ADP
ftr-434	540	12	its	its	PRON
ftr-434	540	13	unrelated	unrelated	ADJ
ftr-434	540	14	business	business	NOUN
ftr-434	540	15	taxable	taxable	ADJ
ftr-434	540	16	income	income	NOUN
ftr-434	540	17	,	,	PUNCT
ftr-434	540	18	frequently	frequently	ADV
ftr-434	540	19	referred	refer	VERB
ftr-434	540	20	to	to	ADP
ftr-434	540	21	as	as	ADP
ftr-434	540	22	the	the	DET
ftr-434	540	23	“	"	PUNCT
ftr-434	540	24	unrelated	unrelated	ADJ
ftr-434	540	25	business	business	NOUN
ftr-434	540	26	income	income	NOUN
ftr-434	540	27	tax	tax	NOUN
ftr-434	540	28	”	"	PUNCT
ftr-434	540	29	or	or	CCONJ
ftr-434	540	30	“	"	PUNCT
ftr-434	540	31	ubit	ubit	PROPN
ftr-434	540	32	”	"	PUNCT
ftr-434	540	33	.	.	PUNCT
ftr-434	541	1	net	net	ADJ
ftr-434	541	2	income	income	NOUN
ftr-434	541	3	earned	earn	VERB
ftr-434	541	4	by	by	ADP
ftr-434	541	5	a102	a102	PROPN
ftr-434	541	6	charity	charity	NOUN
ftr-434	541	7	will	will	AUX
ftr-434	541	8	be	be	AUX
ftr-434	541	9	subject	subject	ADJ
ftr-434	541	10	to	to	ADP
ftr-434	541	11	ubit	ubit	VERB
ftr-434	541	12	if	if	SCONJ
ftr-434	541	13	:	:	PUNCT
ftr-434	541	14	(	(	PUNCT
ftr-434	541	15	i	i	NOUN
ftr-434	541	16	)	)	PUNCT
ftr-434	541	17	the	the	DET
ftr-434	541	18	net	net	ADJ
ftr-434	541	19	income	income	NOUN
ftr-434	541	20	is	be	AUX
ftr-434	541	21	derived	derive	VERB
ftr-434	541	22	from	from	ADP
ftr-434	541	23	a	a	DET
ftr-434	541	24	“	"	PUNCT
ftr-434	541	25	trade	trade	NOUN
ftr-434	541	26	or	or	CCONJ
ftr-434	541	27	business	business	NOUN
ftr-434	541	28	,	,	PUNCT
ftr-434	541	29	”	"	PUNCT
ftr-434	541	30	(	(	PUNCT
ftr-434	541	31	ii	ii	NOUN
ftr-434	541	32	)	)	PUNCT
ftr-434	541	33	which	which	PRON
ftr-434	541	34	is	be	AUX
ftr-434	541	35	regularly	regularly	ADV
ftr-434	541	36	conducted	conduct	VERB
ftr-434	541	37	,	,	PUNCT
ftr-434	541	38	and	and	CCONJ
ftr-434	541	39	(	(	PUNCT
ftr-434	541	40	iii	iii	NOUN
ftr-434	541	41	)	)	PUNCT
ftr-434	541	42	which	which	PRON
ftr-434	541	43	is	be	AUX
ftr-434	541	44	“	"	PUNCT
ftr-434	541	45	unrelated	unrelated	ADJ
ftr-434	541	46	”	"	PUNCT
ftr-434	541	47	to	to	ADP
ftr-434	541	48	the	the	DET
ftr-434	541	49	charity	charity	NOUN
ftr-434	541	50	’s	’s	PART
ftr-434	541	51	tax	tax	NOUN
ftr-434	541	52	-	-	PUNCT
ftr-434	541	53	exempt	exempt	ADJ
ftr-434	541	54	function	function	NOUN
ftr-434	541	55	.	.	PUNCT
ftr-434	542	1	thus	thus	ADV
ftr-434	542	2	,	,	PUNCT
ftr-434	542	3	a	a	DET
ftr-434	542	4	threshold	threshold	NOUN
ftr-434	542	5	question	question	NOUN
ftr-434	542	6	will	will	AUX
ftr-434	542	7	be103	be103	VERB
ftr-434	542	8	whether	whether	SCONJ
ftr-434	542	9	the	the	DET
ftr-434	542	10	net	net	ADJ
ftr-434	542	11	income	income	NOUN
ftr-434	542	12	realized	realize	VERB
ftr-434	542	13	by	by	ADP
ftr-434	542	14	the	the	DET
ftr-434	542	15	charity	charity	NOUN
ftr-434	542	16	from	from	ADP
ftr-434	542	17	the	the	DET
ftr-434	542	18	assignment	assignment	NOUN
ftr-434	542	19	or	or	CCONJ
ftr-434	542	20	licensing	licensing	NOUN
ftr-434	542	21	of	of	ADP
ftr-434	542	22	the	the	DET
ftr-434	542	23	intellectual	intellectual	ADJ
ftr-434	542	24	property	property	NOUN
ftr-434	542	25	will	will	AUX
ftr-434	542	26	meet	meet	VERB
ftr-434	542	27	all	all	DET
ftr-434	542	28	three	three	NUM
ftr-434	542	29	of	of	ADP
ftr-434	542	30	these	these	DET
ftr-434	542	31	standards	standard	NOUN
ftr-434	542	32	.	.	PUNCT
ftr-434	543	1	if	if	SCONJ
ftr-434	543	2	any	any	DET
ftr-434	543	3	one	one	NUM
ftr-434	543	4	of	of	ADP
ftr-434	543	5	the	the	DET
ftr-434	543	6	three	three	NUM
ftr-434	543	7	standards	standard	NOUN
ftr-434	543	8	is	be	AUX
ftr-434	543	9	not	not	PART
ftr-434	543	10	met	meet	VERB
ftr-434	543	11	,	,	PUNCT
ftr-434	543	12	the	the	DET
ftr-434	543	13	ubit	ubit	NOUN
ftr-434	543	14	does	do	AUX
ftr-434	543	15	not	not	PART
ftr-434	543	16	apply	apply	VERB
ftr-434	543	17	.	.	PUNCT
ftr-434	544	1	for	for	ADP
ftr-434	544	2	these	these	DET
ftr-434	544	3	purposes	purpose	NOUN
ftr-434	544	4	,	,	PUNCT
ftr-434	544	5	“	"	PUNCT
ftr-434	544	6	the	the	DET
ftr-434	544	7	term	term	NOUN
ftr-434	544	8	‘	'	PUNCT
ftr-434	544	9	trade	trade	NOUN
ftr-434	544	10	or	or	CCONJ
ftr-434	544	11	business	business	NOUN
ftr-434	544	12	’	'	PUNCT
ftr-434	544	13	includes	include	VERB
ftr-434	544	14	any	any	DET
ftr-434	544	15	activity	activity	NOUN
ftr-434	544	16	which	which	PRON
ftr-434	544	17	is	be	AUX
ftr-434	544	18	carried	carry	VERB
ftr-434	544	19	on	on	ADP
ftr-434	544	20	for	for	ADP
ftr-434	544	21	the	the	DET
ftr-434	544	22	production	production	NOUN
ftr-434	544	23	of	of	ADP
ftr-434	544	24	income	income	NOUN
ftr-434	544	25	from	from	ADP
ftr-434	544	26	the	the	DET
ftr-434	544	27	sale	sale	NOUN
ftr-434	544	28	of	of	ADP
ftr-434	544	29	goods	good	NOUN
ftr-434	544	30	or	or	CCONJ
ftr-434	544	31	the	the	DET
ftr-434	544	32	performance	performance	NOUN
ftr-434	544	33	of	of	ADP
ftr-434	544	34	services	service	NOUN
ftr-434	544	35	.	.	PUNCT
ftr-434	544	36	”	"	PUNCT
ftr-434	545	1	also	also	ADV
ftr-434	545	2	,	,	PUNCT
ftr-434	545	3	the	the	DET
ftr-434	545	4	regulations	regulation	NOUN
ftr-434	545	5	indicate	indicate	VERB
ftr-434	545	6	that	that	SCONJ
ftr-434	545	7	any	any	DET
ftr-434	545	8	activity104	activity104	PROPN
ftr-434	545	9	carried	carry	VERB
ftr-434	545	10	on	on	ADP
ftr-434	545	11	for	for	ADP
ftr-434	545	12	the	the	DET
ftr-434	545	13	production	production	NOUN
ftr-434	545	14	of	of	ADP
ftr-434	545	15	income	income	NOUN
ftr-434	545	16	and	and	CCONJ
ftr-434	545	17	with	with	ADP
ftr-434	545	18	a	a	DET
ftr-434	545	19	profit	profit	NOUN
ftr-434	545	20	motive	motive	NOUN
ftr-434	545	21	may	may	AUX
ftr-434	545	22	be	be	AUX
ftr-434	545	23	considered	consider	VERB
ftr-434	545	24	a	a	DET
ftr-434	545	25	“	"	PUNCT
ftr-434	545	26	trade	trade	NOUN
ftr-434	545	27	or	or	CCONJ
ftr-434	545	28	business	business	NOUN
ftr-434	545	29	.	.	PUNCT
ftr-434	545	30	”	"	PUNCT
ftr-434	546	1	in	in	ADP
ftr-434	546	2	determining	determine	VERB
ftr-434	546	3	whether	whether	SCONJ
ftr-434	546	4	an	an	DET
ftr-434	546	5	activity	activity	NOUN
ftr-434	546	6	is	be	AUX
ftr-434	546	7	a	a	DET
ftr-434	546	8	trade105	trade105	PROPN
ftr-434	546	9	or	or	CCONJ
ftr-434	546	10	business	business	NOUN
ftr-434	546	11	,	,	PUNCT
ftr-434	546	12	the	the	DET
ftr-434	546	13	courts	court	NOUN
ftr-434	546	14	consider	consider	VERB
ftr-434	546	15	whether	whether	SCONJ
ftr-434	546	16	the	the	DET
ftr-434	546	17	activity	activity	NOUN
ftr-434	546	18	is	be	AUX
ftr-434	546	19	conducted	conduct	VERB
ftr-434	546	20	for	for	ADP
ftr-434	546	21	a	a	DET
ftr-434	546	22	profit	profit	NOUN
ftr-434	546	23	,	,	PUNCT
ftr-434	546	24	99	99	NUM
ftr-434	546	25	.	.	PUNCT
ftr-434	547	1	i	i	PRON
ftr-434	547	2	d.	d.	PROPN
ftr-434	547	3	100	100	NUM
ftr-434	547	4	.	.	PUNCT
ftr-434	548	1	mccarthy	mccarthy	PROPN
ftr-434	548	2	,	,	PUNCT
ftr-434	548	3	supra	supra	PROPN
ftr-434	548	4	note	note	NOUN
ftr-434	548	5	35	35	NUM
ftr-434	548	6	,	,	PUNCT
ftr-434	548	7	§	§	PROPN
ftr-434	548	8	6.18	6.18	NUM
ftr-434	548	9	,	,	PUNCT
ftr-434	548	10	at	at	ADP
ftr-434	548	11	6	6	NUM
ftr-434	548	12	-	-	SYM
ftr-434	548	13	38	38	NUM
ftr-434	548	14	(	(	PUNCT
ftr-434	548	15	“	"	PUNCT
ftr-434	548	16	an	an	DET
ftr-434	548	17	unauthorized	unauthorized	ADJ
ftr-434	548	18	seller	seller	NOUN
ftr-434	548	19	of	of	ADP
ftr-434	548	20	tshirts	tshirt	NOUN
ftr-434	548	21	imprinted	imprint	VERB
ftr-434	548	22	with	with	ADP
ftr-434	548	23	disney	disney	NOUN
ftr-434	548	24	characters	character	NOUN
ftr-434	548	25	infringes	infringe	VERB
ftr-434	548	26	both	both	CCONJ
ftr-434	548	27	copyright	copyright	NOUN
ftr-434	548	28	and	and	CCONJ
ftr-434	548	29	trademark	trademark	NOUN
ftr-434	548	30	rights	right	NOUN
ftr-434	548	31	in	in	ADP
ftr-434	548	32	characters	character	NOUN
ftr-434	548	33	such	such	ADJ
ftr-434	548	34	as	as	ADP
ftr-434	548	35	mickey	mickey	PROPN
ftr-434	548	36	mouse	mouse	PROPN
ftr-434	548	37	”	"	PUNCT
ftr-434	548	38	)	)	PUNCT
ftr-434	548	39	(	(	PUNCT
ftr-434	548	40	citing	cite	VERB
ftr-434	548	41	walt	walt	PROPN
ftr-434	548	42	disney	disney	PROPN
ftr-434	548	43	co.	co.	PROPN
ftr-434	548	44	v.	v.	ADP
ftr-434	548	45	powell	powell	PROPN
ftr-434	548	46	,	,	PUNCT
ftr-434	548	47	698	698	NUM
ftr-434	548	48	f.supp	f.supp	ADJ
ftr-434	548	49	.	.	PROPN
ftr-434	549	1	10	10	NUM
ftr-434	549	2	(	(	PUNCT
ftr-434	549	3	d.d.c	d.d.c	PROPN
ftr-434	549	4	.	.	PROPN
ftr-434	549	5	1988	1988	NUM
ftr-434	549	6	)	)	PUNCT
ftr-434	549	7	,	,	PUNCT
ftr-434	549	8	aff’d	aff’d	VERB
ftr-434	549	9	in	in	ADP
ftr-434	549	10	part	part	NOUN
ftr-434	549	11	,	,	PUNCT
ftr-434	549	12	and	and	CCONJ
ftr-434	549	13	vacated	vacate	VERB
ftr-434	549	14	in	in	ADP
ftr-434	549	15	part	part	NOUN
ftr-434	549	16	,	,	PUNCT
ftr-434	549	17	remanded	remand	VERB
ftr-434	549	18	897	897	NUM
ftr-434	549	19	f.2d	f.2d	SYM
ftr-434	549	20	565	565	NUM
ftr-434	549	21	(	(	PUNCT
ftr-434	549	22	d.c	d.c	PROPN
ftr-434	549	23	.	.	PROPN
ftr-434	549	24	cir	cir	PROPN
ftr-434	549	25	.	.	PROPN
ftr-434	549	26	1990	1990	NUM
ftr-434	549	27	)	)	PUNCT
ftr-434	549	28	)	)	PUNCT
ftr-434	549	29	.	.	PUNCT
ftr-434	550	1	101	101	NUM
ftr-434	550	2	.	.	PUNCT
ftr-434	551	1	irc	irc	PROPN
ftr-434	551	2	§	§	PROPN
ftr-434	551	3	501(c)(3	501(c)(3	NUM
ftr-434	551	4	)	)	PUNCT
ftr-434	551	5	.	.	PUNCT
ftr-434	552	1	the	the	DET
ftr-434	552	2	list	list	NOUN
ftr-434	552	3	of	of	ADP
ftr-434	552	4	organizations	organization	NOUN
ftr-434	552	5	exempt	exempt	ADJ
ftr-434	552	6	from	from	ADP
ftr-434	552	7	federal	federal	ADJ
ftr-434	552	8	income	income	NOUN
ftr-434	552	9	tax	tax	NOUN
ftr-434	552	10	include	include	VERB
ftr-434	552	11	“	"	PUNCT
ftr-434	552	12	corporations	corporation	NOUN
ftr-434	552	13	and	and	CCONJ
ftr-434	552	14	any	any	DET
ftr-434	552	15	community	community	NOUN
ftr-434	552	16	chest	chest	NOUN
ftr-434	552	17	,	,	PUNCT
ftr-434	552	18	fund	fund	NOUN
ftr-434	552	19	or	or	CCONJ
ftr-434	552	20	foundation	foundation	NOUN
ftr-434	552	21	,	,	PUNCT
ftr-434	552	22	organized	organize	VERB
ftr-434	552	23	and	and	CCONJ
ftr-434	552	24	operated	operate	VERB
ftr-434	552	25	exclusively	exclusively	ADV
ftr-434	552	26	for	for	ADP
ftr-434	552	27	religious	religious	ADJ
ftr-434	552	28	,	,	PUNCT
ftr-434	552	29	charitable	charitable	ADJ
ftr-434	552	30	,	,	PUNCT
ftr-434	552	31	scientific	scientific	ADJ
ftr-434	552	32	.	.	PUNCT
ftr-434	552	33	.	.	PUNCT
ftr-434	552	34	.	.	PUNCT
ftr-434	553	1	or	or	CCONJ
ftr-434	553	2	educational	educational	ADJ
ftr-434	553	3	.	.	PUNCT
ftr-434	553	4	.	.	PUNCT
ftr-434	554	1	.	.	PUNCT
ftr-434	555	1	purposes	purpose	NOUN
ftr-434	555	2	.	.	PUNCT
ftr-434	555	3	”	"	PUNCT
ftr-434	556	1	i	i	PRON
ftr-434	556	2	d.	d.	PROPN
ftr-434	556	3	102	102	NUM
ftr-434	556	4	.	.	PUNCT
ftr-434	557	1	irc	irc	PROPN
ftr-434	557	2	§	§	PROPN
ftr-434	557	3	511(a)(1	511(a)(1	NUM
ftr-434	557	4	)	)	PUNCT
ftr-434	557	5	.	.	PUNCT
ftr-434	558	1	103	103	NUM
ftr-434	558	2	.	.	PUNCT
ftr-434	559	1	irc	irc	PROPN
ftr-434	559	2	§	§	PROPN
ftr-434	559	3	513(a	513(a	PROPN
ftr-434	559	4	)	)	PUNCT
ftr-434	559	5	.	.	PUNCT
ftr-434	560	1	104	104	NUM
ftr-434	560	2	.	.	PUNCT
ftr-434	561	1	irc	irc	PROPN
ftr-434	561	2	§	§	PROPN
ftr-434	561	3	513(c	513(c	PROPN
ftr-434	561	4	)	)	PUNCT
ftr-434	561	5	.	.	PUNCT
ftr-434	562	1	105	105	NUM
ftr-434	562	2	.	.	PUNCT
ftr-434	562	3	regs	regs	PROPN
ftr-434	562	4	.	.	PUNCT
ftr-434	563	1	§	§	PROPN
ftr-434	563	2	1.513	1.513	NUM
ftr-434	563	3	-	-	SYM
ftr-434	563	4	1(b	1(b	NUM
ftr-434	563	5	)	)	PUNCT
ftr-434	563	6	;	;	PUNCT
ftr-434	563	7	carla	carla	PROPN
ftr-434	563	8	neely	neely	PROPN
ftr-434	563	9	freitag	freitag	PROPN
ftr-434	563	10	,	,	PUNCT
ftr-434	563	11	unrelated	unrelated	ADJ
ftr-434	563	12	business	business	NOUN
ftr-434	563	13	income	income	NOUN
ftr-434	563	14	tax	tax	NOUN
ftr-434	563	15	,	,	PUNCT
ftr-434	563	16	874	874	NUM
ftr-434	563	17	tax	tax	NOUN
ftr-434	563	18	mgmt	mgmt	NOUN
ftr-434	563	19	.	.	PUNCT
ftr-434	564	1	(	(	PUNCT
ftr-434	564	2	bna	bna	PROPN
ftr-434	564	3	)	)	PUNCT
ftr-434	564	4	,	,	PUNCT
ftr-434	564	5	at	at	ADP
ftr-434	564	6	a-30	a-30	PROPN
ftr-434	564	7	.	.	PUNCT
ftr-434	565	1	2002	2002	NUM
ftr-434	565	2	]	]	PUNCT
ftr-434	566	1	it	it	PRON
ftr-434	566	2	does	do	AUX
ftr-434	566	3	not	not	PART
ftr-434	566	4	compute	compute	VERB
ftr-434	566	5	567	567	NUM
ftr-434	566	6	and	and	CCONJ
ftr-434	566	7	whether	whether	SCONJ
ftr-434	566	8	the	the	DET
ftr-434	566	9	activity	activity	NOUN
ftr-434	566	10	is	be	AUX
ftr-434	566	11	the	the	DET
ftr-434	566	12	type	type	NOUN
ftr-434	566	13	carried	carry	VERB
ftr-434	566	14	on	on	ADP
ftr-434	566	15	by	by	ADP
ftr-434	566	16	commercial	commercial	ADJ
ftr-434	566	17	companies	company	NOUN
ftr-434	566	18	to	to	PART
ftr-434	566	19	make	make	VERB
ftr-434	566	20	a	a	DET
ftr-434	566	21	profit.106	profit.106	NOUN
ftr-434	566	22	in	in	ADP
ftr-434	566	23	determining	determine	VERB
ftr-434	566	24	whether	whether	SCONJ
ftr-434	566	25	a	a	DET
ftr-434	566	26	trade	trade	NOUN
ftr-434	566	27	or	or	CCONJ
ftr-434	566	28	business	business	NOUN
ftr-434	566	29	is	be	AUX
ftr-434	566	30	“	"	PUNCT
ftr-434	566	31	regularly	regularly	ADV
ftr-434	566	32	carried	carry	VERB
ftr-434	566	33	on	on	ADP
ftr-434	566	34	”	"	PUNCT
ftr-434	566	35	for	for	ADP
ftr-434	566	36	purposes	purpose	NOUN
ftr-434	566	37	of	of	ADP
ftr-434	566	38	the	the	DET
ftr-434	566	39	ubit	ubit	NOUN
ftr-434	566	40	,	,	PUNCT
ftr-434	566	41	“	"	PUNCT
ftr-434	566	42	regard	regard	NOUN
ftr-434	566	43	must	must	AUX
ftr-434	566	44	be	be	AUX
ftr-434	566	45	had	have	VERB
ftr-434	566	46	to	to	ADP
ftr-434	566	47	the	the	DET
ftr-434	566	48	frequency	frequency	NOUN
ftr-434	566	49	and	and	CCONJ
ftr-434	566	50	continuity	continuity	NOUN
ftr-434	566	51	with	with	ADP
ftr-434	566	52	which	which	PRON
ftr-434	566	53	the	the	DET
ftr-434	566	54	activities	activity	NOUN
ftr-434	566	55	productive	productive	ADJ
ftr-434	566	56	of	of	ADP
ftr-434	566	57	the	the	DET
ftr-434	566	58	income	income	NOUN
ftr-434	566	59	are	be	AUX
ftr-434	566	60	conducted	conduct	VERB
ftr-434	566	61	and	and	CCONJ
ftr-434	566	62	the	the	DET
ftr-434	566	63	manner	manner	NOUN
ftr-434	566	64	in	in	ADP
ftr-434	566	65	which	which	PRON
ftr-434	566	66	they	they	PRON
ftr-434	566	67	are	be	AUX
ftr-434	566	68	pursued	pursue	VERB
ftr-434	566	69	”	"	PUNCT
ftr-434	566	70	as	as	SCONJ
ftr-434	566	71	compared	compare	VERB
ftr-434	566	72	to	to	ADP
ftr-434	566	73	“	"	PUNCT
ftr-434	566	74	comparable	comparable	ADJ
ftr-434	566	75	commercial	commercial	ADJ
ftr-434	566	76	activities107	activities107	PROPN
ftr-434	566	77	of	of	ADP
ftr-434	566	78	[	[	X
ftr-434	566	79	taxable	taxable	ADJ
ftr-434	566	80	]	]	X
ftr-434	566	81	organizations	organization	NOUN
ftr-434	566	82	.	.	PUNCT
ftr-434	566	83	”	"	PUNCT
ftr-434	567	1	thus	thus	ADV
ftr-434	567	2	,	,	PUNCT
ftr-434	567	3	if	if	SCONJ
ftr-434	567	4	an	an	DET
ftr-434	567	5	activity	activity	NOUN
ftr-434	567	6	is	be	AUX
ftr-434	567	7	usually	usually	ADV
ftr-434	567	8	conducted	conduct	VERB
ftr-434	567	9	year-108	year-108	NOUN
ftr-434	567	10	round	round	ADV
ftr-434	567	11	by	by	ADP
ftr-434	567	12	a	a	DET
ftr-434	567	13	commercial	commercial	ADJ
ftr-434	567	14	enterprise	enterprise	NOUN
ftr-434	567	15	,	,	PUNCT
ftr-434	567	16	the	the	DET
ftr-434	567	17	fact	fact	NOUN
ftr-434	567	18	that	that	SCONJ
ftr-434	567	19	the	the	DET
ftr-434	567	20	charity	charity	NOUN
ftr-434	567	21	engages	engage	VERB
ftr-434	567	22	in	in	ADP
ftr-434	567	23	the	the	DET
ftr-434	567	24	activity	activity	NOUN
ftr-434	567	25	for	for	ADP
ftr-434	567	26	only	only	ADV
ftr-434	567	27	a	a	DET
ftr-434	567	28	short	short	ADJ
ftr-434	567	29	period	period	NOUN
ftr-434	567	30	of	of	ADP
ftr-434	567	31	time	time	NOUN
ftr-434	567	32	would	would	AUX
ftr-434	567	33	indicate	indicate	VERB
ftr-434	567	34	that	that	SCONJ
ftr-434	567	35	the	the	DET
ftr-434	567	36	charity	charity	NOUN
ftr-434	567	37	’s	’s	PART
ftr-434	567	38	activity	activity	NOUN
ftr-434	567	39	should	should	AUX
ftr-434	567	40	not	not	PART
ftr-434	567	41	give	give	VERB
ftr-434	567	42	rise	rise	NOUN
ftr-434	567	43	to	to	PART
ftr-434	567	44	ubit	ubit	VERB
ftr-434	567	45	.	.	PUNCT
ftr-434	568	1	evidence	evidence	NOUN
ftr-434	568	2	that	that	SCONJ
ftr-434	568	3	the	the	DET
ftr-434	568	4	charity	charity	NOUN
ftr-434	568	5	only	only	ADV
ftr-434	568	6	engages	engage	VERB
ftr-434	568	7	in	in	ADP
ftr-434	568	8	the	the	DET
ftr-434	568	9	activity	activity	NOUN
ftr-434	568	10	once	once	ADV
ftr-434	568	11	a	a	DET
ftr-434	568	12	year	year	NOUN
ftr-434	568	13	,	,	PUNCT
ftr-434	568	14	such	such	ADJ
ftr-434	568	15	as	as	ADP
ftr-434	568	16	an	an	DET
ftr-434	568	17	annual	annual	ADJ
ftr-434	568	18	dance	dance	NOUN
ftr-434	568	19	or	or	CCONJ
ftr-434	568	20	similar	similar	ADJ
ftr-434	568	21	fund	fund	NOUN
ftr-434	568	22	-	-	PUNCT
ftr-434	568	23	raising	raise	VERB
ftr-434	568	24	activity	activity	NOUN
ftr-434	568	25	,	,	PUNCT
ftr-434	568	26	would	would	AUX
ftr-434	568	27	tend	tend	VERB
ftr-434	568	28	to	to	PART
ftr-434	568	29	show	show	VERB
ftr-434	568	30	that	that	SCONJ
ftr-434	568	31	the	the	DET
ftr-434	568	32	activity	activity	NOUN
ftr-434	568	33	should	should	AUX
ftr-434	568	34	not	not	PART
ftr-434	568	35	be	be	AUX
ftr-434	568	36	considered	consider	VERB
ftr-434	568	37	“	"	PUNCT
ftr-434	568	38	regularly	regularly	ADV
ftr-434	568	39	carried	carry	VERB
ftr-434	568	40	on	on	ADP
ftr-434	568	41	.	.	PUNCT
ftr-434	569	1	”109	”109	VERB
ftr-434	569	2	in	in	ADP
ftr-434	569	3	regards	regard	NOUN
ftr-434	569	4	to	to	ADP
ftr-434	569	5	the	the	DET
ftr-434	569	6	third	third	ADJ
ftr-434	569	7	test	test	NOUN
ftr-434	569	8	for	for	ADP
ftr-434	569	9	applying	apply	VERB
ftr-434	569	10	the	the	DET
ftr-434	569	11	ubit	ubit	NOUN
ftr-434	569	12	–	–	PUNCT
ftr-434	569	13	whether	whether	SCONJ
ftr-434	569	14	the	the	DET
ftr-434	569	15	activity	activity	NOUN
ftr-434	569	16	is	be	AUX
ftr-434	569	17	“	"	PUNCT
ftr-434	569	18	substantially	substantially	ADV
ftr-434	569	19	related	relate	VERB
ftr-434	569	20	”	"	PUNCT
ftr-434	569	21	to	to	ADP
ftr-434	569	22	the	the	DET
ftr-434	569	23	organization	organization	NOUN
ftr-434	569	24	’s	’s	PART
ftr-434	569	25	tax	tax	NOUN
ftr-434	569	26	-	-	PUNCT
ftr-434	569	27	exempt	exempt	ADJ
ftr-434	569	28	function	function	NOUN
ftr-434	569	29	–	–	PUNCT
ftr-434	569	30	the	the	DET
ftr-434	569	31	regulations	regulation	NOUN
ftr-434	569	32	provide	provide	VERB
ftr-434	569	33	that	that	SCONJ
ftr-434	569	34	the	the	DET
ftr-434	569	35	activity	activity	NOUN
ftr-434	569	36	will	will	AUX
ftr-434	569	37	not	not	PART
ftr-434	569	38	generate	generate	VERB
ftr-434	569	39	ubit	ubit	NOUN
ftr-434	569	40	if	if	SCONJ
ftr-434	569	41	it	it	PRON
ftr-434	569	42	“	"	PUNCT
ftr-434	569	43	contributes	contribute	VERB
ftr-434	569	44	importantly	importantly	ADV
ftr-434	569	45	”	"	PUNCT
ftr-434	569	46	to	to	ADP
ftr-434	569	47	the	the	DET
ftr-434	569	48	organization	organization	NOUN
ftr-434	569	49	’s	’s	PART
ftr-434	569	50	tax	tax	NOUN
ftr-434	569	51	-	-	PUNCT
ftr-434	569	52	exempt	exempt	ADJ
ftr-434	569	53	function	function	NOUN
ftr-434	569	54	.	.	PUNCT
ftr-434	570	1	in	in	ADP
ftr-434	570	2	considering110	considering110	PROPN
ftr-434	570	3	whether	whether	SCONJ
ftr-434	570	4	the	the	DET
ftr-434	570	5	activity	activity	NOUN
ftr-434	570	6	“	"	PUNCT
ftr-434	570	7	contributes	contribute	VERB
ftr-434	570	8	importantly	importantly	ADV
ftr-434	570	9	,	,	PUNCT
ftr-434	570	10	”	"	PUNCT
ftr-434	570	11	one	one	NUM
ftr-434	570	12	factor	factor	NOUN
ftr-434	570	13	to	to	PART
ftr-434	570	14	consider	consider	VERB
ftr-434	570	15	is	be	AUX
ftr-434	570	16	the	the	DET
ftr-434	570	17	size	size	NOUN
ftr-434	570	18	and	and	CCONJ
ftr-434	570	19	extent	extent	NOUN
ftr-434	570	20	of	of	ADP
ftr-434	570	21	the	the	DET
ftr-434	570	22	business	business	NOUN
ftr-434	570	23	activity	activity	NOUN
ftr-434	570	24	in	in	ADP
ftr-434	570	25	relation	relation	NOUN
ftr-434	570	26	to	to	ADP
ftr-434	570	27	the	the	DET
ftr-434	570	28	nature	nature	NOUN
ftr-434	570	29	and	and	CCONJ
ftr-434	570	30	extent	extent	NOUN
ftr-434	570	31	of	of	ADP
ftr-434	570	32	the	the	DET
ftr-434	570	33	exempt	exempt	ADJ
ftr-434	570	34	function	function	NOUN
ftr-434	570	35	which	which	PRON
ftr-434	570	36	the	the	DET
ftr-434	570	37	activity	activity	NOUN
ftr-434	570	38	purports	purport	VERB
ftr-434	570	39	to	to	PART
ftr-434	570	40	serve	serve	VERB
ftr-434	570	41	.	.	PUNCT
ftr-434	571	1	if	if	SCONJ
ftr-434	571	2	the	the	DET
ftr-434	571	3	trade	trade	NOUN
ftr-434	571	4	or	or	CCONJ
ftr-434	571	5	business111	business111	PROPN
ftr-434	571	6	is	be	AUX
ftr-434	571	7	conducted	conduct	VERB
ftr-434	571	8	on	on	ADP
ftr-434	571	9	a	a	DET
ftr-434	571	10	scale	scale	NOUN
ftr-434	571	11	larger	large	ADJ
ftr-434	571	12	than	than	SCONJ
ftr-434	571	13	is	be	AUX
ftr-434	571	14	reasonably	reasonably	ADV
ftr-434	571	15	necessary	necessary	ADJ
ftr-434	571	16	for	for	ADP
ftr-434	571	17	the	the	DET
ftr-434	571	18	performance	performance	NOUN
ftr-434	571	19	of	of	ADP
ftr-434	571	20	the	the	DET
ftr-434	571	21	exempt	exempt	ADJ
ftr-434	571	22	function	function	NOUN
ftr-434	571	23	,	,	PUNCT
ftr-434	571	24	the	the	DET
ftr-434	571	25	“	"	PUNCT
ftr-434	571	26	excess	excess	ADJ
ftr-434	571	27	”	"	PUNCT
ftr-434	571	28	business	business	NOUN
ftr-434	571	29	activity	activity	NOUN
ftr-434	571	30	does	do	AUX
ftr-434	571	31	not	not	PART
ftr-434	571	32	“	"	PUNCT
ftr-434	571	33	contribute	contribute	VERB
ftr-434	571	34	importantly	importantly	ADV
ftr-434	571	35	.	.	PUNCT
ftr-434	571	36	”	"	PUNCT
ftr-434	572	1	even	even	ADV
ftr-434	572	2	if	if	SCONJ
ftr-434	572	3	the	the	DET
ftr-434	572	4	income	income	NOUN
ftr-434	572	5	generated	generate	VERB
ftr-434	572	6	by	by	ADP
ftr-434	572	7	a	a	DET
ftr-434	572	8	charity	charity	NOUN
ftr-434	572	9	from	from	ADP
ftr-434	572	10	the	the	DET
ftr-434	572	11	exploitation	exploitation	NOUN
ftr-434	572	12	of	of	ADP
ftr-434	572	13	the	the	DET
ftr-434	572	14	intellectual	intellectual	ADJ
ftr-434	572	15	property	property	NOUN
ftr-434	572	16	would	would	AUX
ftr-434	572	17	be	be	AUX
ftr-434	572	18	subject	subject	ADJ
ftr-434	572	19	to	to	ADP
ftr-434	572	20	the	the	DET
ftr-434	572	21	ubit	ubit	NOUN
ftr-434	572	22	under	under	ADP
ftr-434	572	23	these	these	DET
ftr-434	572	24	general	general	ADJ
ftr-434	572	25	rules	rule	NOUN
ftr-434	572	26	,	,	PUNCT
ftr-434	572	27	there	there	PRON
ftr-434	572	28	are	be	VERB
ftr-434	572	29	two	two	NUM
ftr-434	572	30	exceptions	exception	NOUN
ftr-434	572	31	that	that	PRON
ftr-434	572	32	could	could	AUX
ftr-434	572	33	allow	allow	VERB
ftr-434	572	34	the	the	DET
ftr-434	572	35	charity	charity	NOUN
ftr-434	572	36	to	to	PART
ftr-434	572	37	avoid	avoid	VERB
ftr-434	572	38	paying	pay	VERB
ftr-434	572	39	income	income	NOUN
ftr-434	572	40	tax	tax	NOUN
ftr-434	572	41	on	on	ADP
ftr-434	572	42	amounts	amount	NOUN
ftr-434	572	43	derived	derive	VERB
ftr-434	572	44	from	from	ADP
ftr-434	572	45	the	the	DET
ftr-434	572	46	exploitation	exploitation	NOUN
ftr-434	572	47	of	of	ADP
ftr-434	572	48	intellectual	intellectual	ADJ
ftr-434	572	49	property	property	NOUN
ftr-434	572	50	.	.	PUNCT
ftr-434	573	1	first	first	ADV
ftr-434	573	2	,	,	PUNCT
ftr-434	573	3	section	section	NOUN
ftr-434	573	4	512(b)(2	512(b)(2	NOUN
ftr-434	573	5	)	)	PUNCT
ftr-434	573	6	excludes	exclude	VERB
ftr-434	573	7	“	"	PUNCT
ftr-434	573	8	all	all	DET
ftr-434	573	9	royalties	royalty	NOUN
ftr-434	573	10	.	.	PUNCT
ftr-434	573	11	.	.	PUNCT
ftr-434	573	12	.	.	PUNCT
ftr-434	574	1	whether	whether	SCONJ
ftr-434	574	2	measured	measure	VERB
ftr-434	574	3	by	by	ADP
ftr-434	574	4	production	production	NOUN
ftr-434	574	5	or	or	CCONJ
ftr-434	574	6	by	by	ADP
ftr-434	574	7	gross	gross	ADJ
ftr-434	574	8	or	or	CCONJ
ftr-434	574	9	taxable	taxable	ADJ
ftr-434	574	10	income	income	NOUN
ftr-434	574	11	from	from	ADP
ftr-434	574	12	the	the	DET
ftr-434	574	13	property	property	NOUN
ftr-434	574	14	.	.	PUNCT
ftr-434	574	15	.	.	PUNCT
ftr-434	574	16	.	.	PUNCT
ftr-434	575	1	.	.	PUNCT
ftr-434	575	2	”	"	PUNCT
ftr-434	576	1	thus	thus	ADV
ftr-434	576	2	,	,	PUNCT
ftr-434	576	3	if	if	SCONJ
ftr-434	576	4	the	the	DET
ftr-434	576	5	charity112	charity112	PROPN
ftr-434	576	6	will	will	AUX
ftr-434	576	7	receive	receive	VERB
ftr-434	576	8	royalties	royalty	NOUN
ftr-434	576	9	as	as	ADP
ftr-434	576	10	a	a	DET
ftr-434	576	11	result	result	NOUN
ftr-434	576	12	of	of	ADP
ftr-434	576	13	licensing	license	VERB
ftr-434	576	14	intellectual	intellectual	ADJ
ftr-434	576	15	property	property	NOUN
ftr-434	576	16	to	to	ADP
ftr-434	576	17	a	a	DET
ftr-434	576	18	third	third	ADJ
ftr-434	576	19	party	party	NOUN
ftr-434	576	20	,	,	PUNCT
ftr-434	576	21	those	those	DET
ftr-434	576	22	royalties	royalty	NOUN
ftr-434	576	23	should	should	AUX
ftr-434	576	24	not	not	PART
ftr-434	576	25	be	be	AUX
ftr-434	576	26	subject	subject	ADJ
ftr-434	576	27	to	to	ADP
ftr-434	576	28	the	the	DET
ftr-434	576	29	ubit	ubit	NOUN
ftr-434	576	30	.	.	PUNCT
ftr-434	577	1	the	the	DET
ftr-434	577	2	royalty	royalty	NOUN
ftr-434	577	3	exception	exception	NOUN
ftr-434	577	4	106	106	NUM
ftr-434	577	5	.	.	PUNCT
ftr-434	578	1	united	united	PROPN
ftr-434	578	2	states	states	PROPN
ftr-434	578	3	v.	v.	ADP
ftr-434	578	4	american	american	PROPN
ftr-434	578	5	bar	bar	PROPN
ftr-434	578	6	endowment	endowment	NOUN
ftr-434	578	7	,	,	PUNCT
ftr-434	578	8	477	477	NUM
ftr-434	578	9	u.s	u.s	PROPN
ftr-434	578	10	.	.	PROPN
ftr-434	578	11	105	105	NUM
ftr-434	578	12	,	,	PUNCT
ftr-434	578	13	111	111	NUM
ftr-434	578	14	(	(	PUNCT
ftr-434	578	15	1986	1986	NUM
ftr-434	578	16	)	)	PUNCT
ftr-434	578	17	(	(	PUNCT
ftr-434	578	18	income	income	NOUN
ftr-434	578	19	derived	derive	VERB
ftr-434	578	20	from	from	ADP
ftr-434	578	21	the	the	DET
ftr-434	578	22	promotion	promotion	NOUN
ftr-434	578	23	or	or	CCONJ
ftr-434	578	24	sponsorship	sponsorship	NOUN
ftr-434	578	25	of	of	ADP
ftr-434	578	26	a	a	DET
ftr-434	578	27	group	group	NOUN
ftr-434	578	28	insurance	insurance	NOUN
ftr-434	578	29	program	program	NOUN
ftr-434	578	30	for	for	ADP
ftr-434	578	31	members	member	NOUN
ftr-434	578	32	by	by	ADP
ftr-434	578	33	an	an	DET
ftr-434	578	34	organization	organization	NOUN
ftr-434	578	35	formed	form	VERB
ftr-434	578	36	to	to	PART
ftr-434	578	37	advance	advance	VERB
ftr-434	578	38	the	the	DET
ftr-434	578	39	legal	legal	ADJ
ftr-434	578	40	profession	profession	NOUN
ftr-434	578	41	and	and	CCONJ
ftr-434	578	42	the	the	DET
ftr-434	578	43	administration	administration	NOUN
ftr-434	578	44	of	of	ADP
ftr-434	578	45	justice	justice	NOUN
ftr-434	578	46	is	be	AUX
ftr-434	578	47	considered	consider	VERB
ftr-434	578	48	unrelated	unrelated	ADJ
ftr-434	578	49	business	business	NOUN
ftr-434	578	50	taxable	taxable	ADJ
ftr-434	578	51	income	income	NOUN
ftr-434	578	52	)	)	PUNCT
ftr-434	578	53	.	.	PUNCT
ftr-434	579	1	107	107	NUM
ftr-434	579	2	.	.	PUNCT
ftr-434	579	3	regs	regs	PROPN
ftr-434	579	4	.	.	PUNCT
ftr-434	580	1	§	§	PROPN
ftr-434	580	2	1.513	1.513	NUM
ftr-434	580	3	-	-	SYM
ftr-434	580	4	1(c)(1	1(c)(1	NUM
ftr-434	580	5	)	)	PUNCT
ftr-434	580	6	.	.	PUNCT
ftr-434	581	1	108	108	NUM
ftr-434	581	2	.	.	PUNCT
ftr-434	582	1	i	i	PRON
ftr-434	582	2	d.	d.	PROPN
ftr-434	582	3	109	109	NUM
ftr-434	582	4	.	.	PUNCT
ftr-434	583	1	see	see	VERB
ftr-434	583	2	regs	reg	NOUN
ftr-434	583	3	.	.	PUNCT
ftr-434	584	1	§	§	PROPN
ftr-434	584	2	1.513	1.513	NUM
ftr-434	584	3	-	-	SYM
ftr-434	584	4	1(c)(2)(iii	1(c)(2)(iii	NUM
ftr-434	584	5	)	)	PUNCT
ftr-434	584	6	.	.	PUNCT
ftr-434	585	1	110	110	NUM
ftr-434	585	2	.	.	PUNCT
ftr-434	586	1	i	i	PRON
ftr-434	586	2	d.	d.	PROPN
ftr-434	586	3	§	§	PROPN
ftr-434	586	4	1.513	1.513	NUM
ftr-434	586	5	-	-	SYM
ftr-434	586	6	1(d)(2	1(d)(2	NUM
ftr-434	586	7	)	)	PUNCT
ftr-434	586	8	.	.	PUNCT
ftr-434	587	1	111	111	NUM
ftr-434	587	2	.	.	PUNCT
ftr-434	588	1	i	i	PRON
ftr-434	588	2	d.	d.	PROPN
ftr-434	588	3	§	§	PROPN
ftr-434	588	4	1.513	1.513	NUM
ftr-434	588	5	-	-	SYM
ftr-434	588	6	1(d)(3	1(d)(3	NUM
ftr-434	588	7	)	)	PUNCT
ftr-434	588	8	.	.	PUNCT
ftr-434	589	1	112	112	NUM
ftr-434	589	2	.	.	PUNCT
ftr-434	590	1	i	i	PRON
ftr-434	590	2	d.	d.	PROPN
ftr-434	590	3	§	§	PROPN
ftr-434	590	4	1.512(b)-1(b	1.512(b)-1(b	NUM
ftr-434	590	5	)	)	PUNCT
ftr-434	590	6	.	.	PUNCT
ftr-434	591	1	568	568	NUM
ftr-434	591	2	florida	florida	PROPN
ftr-434	591	3	tax	tax	NOUN
ftr-434	591	4	review	review	NOUN
ftr-434	591	5	[	[	X
ftr-434	591	6	vol.5:8	vol.5:8	NOUN
ftr-434	591	7	is	be	AUX
ftr-434	591	8	similar	similar	ADJ
ftr-434	591	9	to	to	ADP
ftr-434	591	10	other	other	ADJ
ftr-434	591	11	exclusions	exclusion	NOUN
ftr-434	591	12	for	for	ADP
ftr-434	591	13	passive	passive	ADJ
ftr-434	591	14	income	income	NOUN
ftr-434	591	15	.	.	PUNCT
ftr-434	592	1	however	however	ADV
ftr-434	592	2	,	,	PUNCT
ftr-434	592	3	if	if	SCONJ
ftr-434	592	4	the	the	DET
ftr-434	592	5	charity113	charity113	PROPN
ftr-434	592	6	provides	provide	VERB
ftr-434	592	7	substantial	substantial	ADJ
ftr-434	592	8	services	service	NOUN
ftr-434	592	9	in	in	ADP
ftr-434	592	10	connection	connection	NOUN
ftr-434	592	11	with	with	ADP
ftr-434	592	12	the	the	DET
ftr-434	592	13	activity	activity	NOUN
ftr-434	592	14	,	,	PUNCT
ftr-434	592	15	the	the	DET
ftr-434	592	16	payments	payment	NOUN
ftr-434	592	17	may	may	AUX
ftr-434	592	18	be	be	AUX
ftr-434	592	19	characterized	characterize	VERB
ftr-434	592	20	as	as	ADP
ftr-434	592	21	a	a	DET
ftr-434	592	22	fee	fee	NOUN
ftr-434	592	23	for	for	ADP
ftr-434	592	24	services	service	NOUN
ftr-434	592	25	,	,	PUNCT
ftr-434	592	26	subject	subject	ADJ
ftr-434	592	27	to	to	ADP
ftr-434	592	28	the	the	DET
ftr-434	592	29	ubit	ubit	NOUN
ftr-434	592	30	,	,	PUNCT
ftr-434	592	31	rather	rather	ADV
ftr-434	592	32	than	than	ADP
ftr-434	592	33	as	as	ADP
ftr-434	592	34	a	a	DET
ftr-434	592	35	passive	passive	ADJ
ftr-434	592	36	royalty	royalty	NOUN
ftr-434	592	37	.	.	PUNCT
ftr-434	593	1	second	second	ADJ
ftr-434	593	2	,	,	PUNCT
ftr-434	593	3	section	section	NOUN
ftr-434	593	4	512(b)(5	512(b)(5	NUM
ftr-434	593	5	)	)	PUNCT
ftr-434	593	6	excludes	exclude	VERB
ftr-434	593	7	from	from	ADP
ftr-434	593	8	the	the	DET
ftr-434	593	9	ubit	ubit	NOUN
ftr-434	593	10	“	"	PUNCT
ftr-434	593	11	all	all	DET
ftr-434	593	12	gains114	gains114	NOUN
ftr-434	593	13	or	or	CCONJ
ftr-434	593	14	losses	loss	NOUN
ftr-434	593	15	from	from	ADP
ftr-434	593	16	the	the	DET
ftr-434	593	17	sale	sale	NOUN
ftr-434	593	18	,	,	PUNCT
ftr-434	593	19	exchange	exchange	NOUN
ftr-434	593	20	,	,	PUNCT
ftr-434	593	21	or	or	CCONJ
ftr-434	593	22	other	other	ADJ
ftr-434	593	23	disposition	disposition	NOUN
ftr-434	593	24	of	of	ADP
ftr-434	593	25	property	property	NOUN
ftr-434	593	26	other	other	ADJ
ftr-434	593	27	than	than	ADP
ftr-434	593	28	.	.	PUNCT
ftr-434	593	29	.	.	PUNCT
ftr-434	593	30	.	.	PUNCT
ftr-434	594	1	property	property	NOUN
ftr-434	594	2	held	hold	VERB
ftr-434	594	3	primarily	primarily	ADV
ftr-434	594	4	for	for	ADP
ftr-434	594	5	sale	sale	NOUN
ftr-434	594	6	to	to	ADP
ftr-434	594	7	customers	customer	NOUN
ftr-434	594	8	in	in	ADP
ftr-434	594	9	the	the	DET
ftr-434	594	10	ordinary	ordinary	ADJ
ftr-434	594	11	course	course	NOUN
ftr-434	594	12	of	of	ADP
ftr-434	594	13	the	the	DET
ftr-434	594	14	trade	trade	NOUN
ftr-434	594	15	or	or	CCONJ
ftr-434	594	16	business	business	NOUN
ftr-434	594	17	.	.	PUNCT
ftr-434	594	18	”	"	PUNCT
ftr-434	595	1	thus	thus	ADV
ftr-434	595	2	,	,	PUNCT
ftr-434	595	3	as	as	ADV
ftr-434	595	4	long	long	ADV
ftr-434	595	5	as	as	SCONJ
ftr-434	595	6	the	the	DET
ftr-434	595	7	charity	charity	NOUN
ftr-434	595	8	is	be	AUX
ftr-434	595	9	not	not	PART
ftr-434	595	10	in	in	ADP
ftr-434	595	11	the	the	DET
ftr-434	595	12	business	business	NOUN
ftr-434	595	13	of115	of115	PROPN
ftr-434	595	14	regularly	regularly	ADV
ftr-434	595	15	assigning	assign	VERB
ftr-434	595	16	intellectual	intellectual	ADJ
ftr-434	595	17	property	property	NOUN
ftr-434	595	18	to	to	ADP
ftr-434	595	19	“	"	PUNCT
ftr-434	595	20	customers	customer	NOUN
ftr-434	595	21	,	,	PUNCT
ftr-434	595	22	”	"	PUNCT
ftr-434	595	23	the	the	DET
ftr-434	595	24	charity	charity	NOUN
ftr-434	595	25	’s	’s	PART
ftr-434	595	26	net	net	ADJ
ftr-434	595	27	income	income	NOUN
ftr-434	595	28	from	from	ADP
ftr-434	595	29	the	the	DET
ftr-434	595	30	assignment	assignment	NOUN
ftr-434	595	31	of	of	ADP
ftr-434	595	32	intellectual	intellectual	ADJ
ftr-434	595	33	property	property	NOUN
ftr-434	595	34	should	should	AUX
ftr-434	595	35	not	not	PART
ftr-434	595	36	be	be	AUX
ftr-434	595	37	subject	subject	ADJ
ftr-434	595	38	to	to	ADP
ftr-434	595	39	the	the	DET
ftr-434	595	40	ubit	ubit	NOUN
ftr-434	595	41	.	.	PUNCT
ftr-434	596	1	a.	a.	NOUN
ftr-434	596	2	patents	patent	NOUN
ftr-434	596	3	in	in	ADP
ftr-434	596	4	revenue	revenue	NOUN
ftr-434	596	5	ruling	rule	VERB
ftr-434	596	6	76	76	NUM
ftr-434	596	7	-	-	SYM
ftr-434	596	8	297	297	NUM
ftr-434	596	9	,	,	PUNCT
ftr-434	596	10	the	the	DET
ftr-434	596	11	irs	irs	PROPN
ftr-434	596	12	considered	consider	VERB
ftr-434	596	13	a	a	DET
ftr-434	596	14	charity	charity	NOUN
ftr-434	596	15	formed	form	VERB
ftr-434	596	16	to116	to116	ADV
ftr-434	596	17	promote	promote	VERB
ftr-434	596	18	scientific	scientific	ADJ
ftr-434	596	19	investigation	investigation	NOUN
ftr-434	596	20	and	and	CCONJ
ftr-434	596	21	research	research	NOUN
ftr-434	596	22	at	at	ADP
ftr-434	596	23	a	a	DET
ftr-434	596	24	university	university	NOUN
ftr-434	596	25	.	.	PUNCT
ftr-434	597	1	the	the	DET
ftr-434	597	2	organization	organization	NOUN
ftr-434	597	3	accepts	accept	VERB
ftr-434	597	4	inventions	invention	NOUN
ftr-434	597	5	of	of	ADP
ftr-434	597	6	individuals	individual	NOUN
ftr-434	597	7	associated	associate	VERB
ftr-434	597	8	with	with	ADP
ftr-434	597	9	the	the	DET
ftr-434	597	10	university	university	NOUN
ftr-434	597	11	.	.	PUNCT
ftr-434	598	1	the	the	DET
ftr-434	598	2	inventor	inventor	NOUN
ftr-434	598	3	“	"	PUNCT
ftr-434	598	4	executes	execute	VERB
ftr-434	598	5	an	an	DET
ftr-434	598	6	irrevocable	irrevocable	ADJ
ftr-434	598	7	assignment	assignment	NOUN
ftr-434	598	8	of	of	ADP
ftr-434	598	9	both	both	DET
ftr-434	598	10	his	his	PRON
ftr-434	598	11	[	[	X
ftr-434	598	12	or	or	CCONJ
ftr-434	598	13	her	her	PRON
ftr-434	598	14	]	]	X
ftr-434	598	15	legal	legal	ADJ
ftr-434	598	16	and	and	CCONJ
ftr-434	598	17	beneficial	beneficial	ADJ
ftr-434	598	18	rights	right	NOUN
ftr-434	598	19	in	in	ADP
ftr-434	598	20	the	the	DET
ftr-434	598	21	invention	invention	NOUN
ftr-434	598	22	to	to	ADP
ftr-434	598	23	the	the	DET
ftr-434	598	24	organization	organization	NOUN
ftr-434	598	25	which	which	PRON
ftr-434	598	26	in	in	ADP
ftr-434	598	27	return	return	NOUN
ftr-434	598	28	agrees	agree	VERB
ftr-434	598	29	to	to	PART
ftr-434	598	30	pay	pay	VERB
ftr-434	598	31	a	a	DET
ftr-434	598	32	specified	specified	ADJ
ftr-434	598	33	percentage	percentage	NOUN
ftr-434	598	34	of	of	ADP
ftr-434	598	35	royalties	royalty	NOUN
ftr-434	598	36	subsequently	subsequently	ADV
ftr-434	598	37	received	receive	VERB
ftr-434	598	38	from	from	ADP
ftr-434	598	39	licensees	licensee	NOUN
ftr-434	598	40	.	.	PUNCT
ftr-434	598	41	”	"	PUNCT
ftr-434	599	1	the117	the117	ADJ
ftr-434	599	2	irs	irs	PROPN
ftr-434	599	3	concluded	conclude	VERB
ftr-434	599	4	that	that	SCONJ
ftr-434	599	5	under	under	ADP
ftr-434	599	6	the	the	DET
ftr-434	599	7	facts	fact	NOUN
ftr-434	599	8	of	of	ADP
ftr-434	599	9	the	the	DET
ftr-434	599	10	particular	particular	ADJ
ftr-434	599	11	arrangement	arrangement	NOUN
ftr-434	599	12	the	the	DET
ftr-434	599	13	amounts	amount	NOUN
ftr-434	599	14	received	receive	VERB
ftr-434	599	15	by	by	ADP
ftr-434	599	16	the	the	DET
ftr-434	599	17	organization	organization	NOUN
ftr-434	599	18	were	be	AUX
ftr-434	599	19	royalties	royalty	NOUN
ftr-434	599	20	excluded	exclude	VERB
ftr-434	599	21	from	from	ADP
ftr-434	599	22	the	the	DET
ftr-434	599	23	ubit	ubit	NOUN
ftr-434	599	24	under	under	ADP
ftr-434	599	25	section	section	NOUN
ftr-434	599	26	512(b)(2	512(b)(2	NUM
ftr-434	599	27	)	)	PUNCT
ftr-434	599	28	.	.	PUNCT
ftr-434	600	1	the	the	DET
ftr-434	600	2	irs	irs	PROPN
ftr-434	600	3	distinguished	distinguish	VERB
ftr-434	600	4	a	a	DET
ftr-434	600	5	prior	prior	ADJ
ftr-434	600	6	ruling	ruling	NOUN
ftr-434	600	7	in	in	ADP
ftr-434	600	8	which	which	PRON
ftr-434	600	9	the	the	DET
ftr-434	600	10	charity118	charity118	PROPN
ftr-434	600	11	had	have	VERB
ftr-434	600	12	only	only	ADV
ftr-434	600	13	bare	bare	ADJ
ftr-434	600	14	legal	legal	ADJ
ftr-434	600	15	title	title	NOUN
ftr-434	600	16	to	to	ADP
ftr-434	600	17	the	the	DET
ftr-434	600	18	patent	patent	NOUN
ftr-434	600	19	and	and	CCONJ
ftr-434	600	20	the	the	DET
ftr-434	600	21	amounts	amount	NOUN
ftr-434	600	22	it	it	PRON
ftr-434	600	23	received	receive	VERB
ftr-434	600	24	were	be	AUX
ftr-434	600	25	actually	actually	ADV
ftr-434	600	26	payments	payment	NOUN
ftr-434	600	27	for	for	ADP
ftr-434	600	28	services	service	NOUN
ftr-434	600	29	rendered	render	VERB
ftr-434	600	30	.	.	PUNCT
ftr-434	601	1	b.	b.	PROPN
ftr-434	601	2	trademarks	trademark	NOUN
ftr-434	601	3	in	in	ADP
ftr-434	601	4	revenue	revenue	NOUN
ftr-434	601	5	ruling	rule	VERB
ftr-434	601	6	81	81	NUM
ftr-434	601	7	-	-	SYM
ftr-434	601	8	178	178	NUM
ftr-434	601	9	,	,	PUNCT
ftr-434	601	10	the	the	DET
ftr-434	601	11	irs	irs	PROPN
ftr-434	601	12	considered	consider	VERB
ftr-434	601	13	a	a	DET
ftr-434	601	14	tax	tax	NOUN
ftr-434	601	15	-	-	PUNCT
ftr-434	601	16	exempt	exempt	ADJ
ftr-434	601	17	labor119	labor119	PROPN
ftr-434	601	18	union	union	NOUN
ftr-434	601	19	for	for	ADP
ftr-434	601	20	professional	professional	ADJ
ftr-434	601	21	athletes	athlete	NOUN
ftr-434	601	22	which	which	PRON
ftr-434	601	23	solicits	solicit	VERB
ftr-434	601	24	and	and	CCONJ
ftr-434	601	25	negotiates	negotiate	VERB
ftr-434	601	26	licensing120	licensing120	PROPN
ftr-434	601	27	113	113	NUM
ftr-434	601	28	for	for	ADP
ftr-434	601	29	example	example	NOUN
ftr-434	601	30	,	,	PUNCT
ftr-434	601	31	interest	interest	NOUN
ftr-434	601	32	,	,	PUNCT
ftr-434	601	33	dividends	dividend	NOUN
ftr-434	601	34	,	,	PUNCT
ftr-434	601	35	and	and	CCONJ
ftr-434	601	36	amounts	amount	NOUN
ftr-434	601	37	received	receive	VERB
ftr-434	601	38	from	from	ADP
ftr-434	601	39	annuities	annuity	NOUN
ftr-434	601	40	also	also	ADV
ftr-434	601	41	are	be	AUX
ftr-434	601	42	excluded	exclude	VERB
ftr-434	601	43	from	from	ADP
ftr-434	601	44	the	the	DET
ftr-434	601	45	ubit	ubit	NOUN
ftr-434	601	46	.	.	PUNCT
ftr-434	602	1	irc	irc	PROPN
ftr-434	602	2	§	§	PROPN
ftr-434	602	3	512(b	512(b	PROPN
ftr-434	602	4	)	)	PUNCT
ftr-434	602	5	.	.	PUNCT
ftr-434	603	1	114	114	NUM
ftr-434	603	2	.	.	PUNCT
ftr-434	603	3	fraternal	fraternal	ADJ
ftr-434	603	4	order	order	NOUN
ftr-434	603	5	of	of	ADP
ftr-434	603	6	police	police	NOUN
ftr-434	603	7	v.	v.	ADP
ftr-434	603	8	commissioner	commissioner	NOUN
ftr-434	603	9	,	,	PUNCT
ftr-434	603	10	833	833	NUM
ftr-434	603	11	f.2d	f.2d	ADP
ftr-434	603	12	717	717	NUM
ftr-434	603	13	,	,	PUNCT
ftr-434	603	14	723	723	NUM
ftr-434	603	15	-	-	SYM
ftr-434	603	16	4	4	NUM
ftr-434	603	17	(	(	PUNCT
ftr-434	603	18	7th	7th	ADJ
ftr-434	603	19	cir	cir	NOUN
ftr-434	603	20	.	.	PUNCT
ftr-434	603	21	1987	1987	NUM
ftr-434	603	22	)	)	PUNCT
ftr-434	603	23	,	,	PUNCT
ftr-434	603	24	aff’g	aff’g	VERB
ftr-434	603	25	87	87	NUM
ftr-434	603	26	t.c	t.c	PROPN
ftr-434	603	27	.	.	PROPN
ftr-434	603	28	747	747	NUM
ftr-434	603	29	(	(	PUNCT
ftr-434	603	30	1986	1986	NUM
ftr-434	603	31	)	)	PUNCT
ftr-434	603	32	;	;	PUNCT
ftr-434	603	33	rev	rev	PROPN
ftr-434	603	34	.	.	PROPN
ftr-434	604	1	rul	rul	NOUN
ftr-434	604	2	.	.	PUNCT
ftr-434	605	1	73	73	NUM
ftr-434	605	2	-	-	SYM
ftr-434	605	3	193	193	NUM
ftr-434	605	4	,	,	PUNCT
ftr-434	605	5	1973	1973	NUM
ftr-434	605	6	-	-	SYM
ftr-434	605	7	1	1	NUM
ftr-434	605	8	c.b	c.b	PROPN
ftr-434	605	9	.	.	PROPN
ftr-434	605	10	262	262	NUM
ftr-434	605	11	;	;	PUNCT
ftr-434	605	12	see	see	VERB
ftr-434	605	13	freitag	freitag	NOUN
ftr-434	605	14	,	,	PUNCT
ftr-434	605	15	supra	supra	PROPN
ftr-434	605	16	note	note	PROPN
ftr-434	605	17	105	105	NUM
ftr-434	605	18	,	,	PUNCT
ftr-434	605	19	at	at	ADP
ftr-434	605	20	a-87	a-87	PROPN
ftr-434	605	21	.	.	PUNCT
ftr-434	606	1	115	115	NUM
ftr-434	606	2	.	.	PUNCT
ftr-434	607	1	irc	irc	PROPN
ftr-434	607	2	§	§	PROPN
ftr-434	607	3	512(b)(5)(b	512(b)(5)(b	PROPN
ftr-434	607	4	)	)	PUNCT
ftr-434	607	5	.	.	PUNCT
ftr-434	608	1	116	116	NUM
ftr-434	608	2	.	.	X
ftr-434	608	3	1976	1976	NUM
ftr-434	608	4	-	-	SYM
ftr-434	608	5	2	2	NUM
ftr-434	608	6	c.b	c.b	PROPN
ftr-434	608	7	.	.	PROPN
ftr-434	608	8	178	178	NUM
ftr-434	608	9	.	.	X
ftr-434	609	1	117	117	NUM
ftr-434	609	2	.	.	PUNCT
ftr-434	610	1	i	i	PRON
ftr-434	610	2	d.	d.	PROPN
ftr-434	610	3	(	(	PUNCT
ftr-434	610	4	emphasis	emphasis	NOUN
ftr-434	610	5	added	add	VERB
ftr-434	610	6	)	)	PUNCT
ftr-434	610	7	.	.	PUNCT
ftr-434	611	1	118	118	NUM
ftr-434	611	2	.	.	PUNCT
ftr-434	612	1	rev	rev	PROPN
ftr-434	612	2	.	.	PUNCT
ftr-434	613	1	rul	rul	PROPN
ftr-434	613	2	.	.	PUNCT
ftr-434	614	1	73	73	NUM
ftr-434	614	2	-	-	SYM
ftr-434	614	3	193	193	NUM
ftr-434	614	4	,	,	PUNCT
ftr-434	614	5	1973	1973	NUM
ftr-434	614	6	-	-	SYM
ftr-434	614	7	1	1	NUM
ftr-434	614	8	c.b	c.b	PROPN
ftr-434	614	9	.	.	PROPN
ftr-434	614	10	262	262	NUM
ftr-434	614	11	.	.	X
ftr-434	614	12	119	119	NUM
ftr-434	614	13	.	.	NOUN
ftr-434	614	14	1981	1981	NUM
ftr-434	614	15	-	-	SYM
ftr-434	614	16	2	2	NUM
ftr-434	614	17	c.b	c.b	PROPN
ftr-434	614	18	.	.	PROPN
ftr-434	614	19	135	135	NUM
ftr-434	614	20	.	.	PUNCT
ftr-434	614	21	120	120	NUM
ftr-434	614	22	.	.	PUNCT
ftr-434	615	1	although	although	SCONJ
ftr-434	615	2	a	a	DET
ftr-434	615	3	labor	labor	NOUN
ftr-434	615	4	organization	organization	NOUN
ftr-434	615	5	is	be	AUX
ftr-434	615	6	classified	classify	VERB
ftr-434	615	7	as	as	ADP
ftr-434	615	8	tax	tax	NOUN
ftr-434	615	9	-	-	PUNCT
ftr-434	615	10	exempt	exempt	ADJ
ftr-434	615	11	under	under	ADP
ftr-434	615	12	irc	irc	PROPN
ftr-434	615	13	§	§	PROPN
ftr-434	615	14	501(c)(5	501(c)(5	PROPN
ftr-434	615	15	)	)	PUNCT
ftr-434	615	16	,	,	PUNCT
ftr-434	615	17	rather	rather	ADV
ftr-434	615	18	than	than	ADP
ftr-434	615	19	irc	irc	VERB
ftr-434	615	20	§	§	PROPN
ftr-434	615	21	501(c)(3	501(c)(3	NOUN
ftr-434	615	22	)	)	PUNCT
ftr-434	615	23	which	which	PRON
ftr-434	615	24	is	be	AUX
ftr-434	615	25	the	the	DET
ftr-434	615	26	classification	classification	NOUN
ftr-434	615	27	for	for	ADP
ftr-434	615	28	charities	charity	NOUN
ftr-434	615	29	eligible	eligible	ADJ
ftr-434	615	30	to	to	PART
ftr-434	615	31	receive	receive	VERB
ftr-434	615	32	tax	tax	NOUN
ftr-434	615	33	deductible	deductible	ADJ
ftr-434	615	34	contributions	contribution	NOUN
ftr-434	615	35	under	under	ADP
ftr-434	615	36	irc	irc	PROPN
ftr-434	615	37	§	§	PROPN
ftr-434	615	38	170	170	NUM
ftr-434	615	39	,	,	PUNCT
ftr-434	615	40	the	the	DET
ftr-434	615	41	analysis	analysis	NOUN
ftr-434	615	42	for	for	ADP
ftr-434	615	43	ubit	ubit	NOUN
ftr-434	615	44	purposes	purpose	NOUN
ftr-434	615	45	is	be	AUX
ftr-434	615	46	the	the	DET
ftr-434	615	47	same	same	ADJ
ftr-434	615	48	.	.	PUNCT
ftr-434	616	1	2002	2002	NUM
ftr-434	616	2	]	]	X
ftr-434	617	1	it	it	PRON
ftr-434	617	2	does	do	AUX
ftr-434	617	3	not	not	PART
ftr-434	617	4	compute	compute	VERB
ftr-434	617	5	569	569	NUM
ftr-434	617	6	agreements	agreement	NOUN
ftr-434	617	7	with	with	ADP
ftr-434	617	8	various	various	ADJ
ftr-434	617	9	businesses	business	NOUN
ftr-434	617	10	which	which	PRON
ftr-434	617	11	desire	desire	VERB
ftr-434	617	12	to	to	PART
ftr-434	617	13	use	use	VERB
ftr-434	617	14	“	"	PUNCT
ftr-434	617	15	the	the	DET
ftr-434	617	16	organization	organization	NOUN
ftr-434	617	17	’s	’s	PART
ftr-434	617	18	trademarks	trademark	NOUN
ftr-434	617	19	,	,	PUNCT
ftr-434	617	20	trade	trade	NOUN
ftr-434	617	21	names	name	NOUN
ftr-434	617	22	,	,	PUNCT
ftr-434	617	23	service	service	NOUN
ftr-434	617	24	marks	mark	NOUN
ftr-434	617	25	,	,	PUNCT
ftr-434	617	26	copyrights	copyright	NOUN
ftr-434	617	27	and	and	CCONJ
ftr-434	617	28	members	member	NOUN
ftr-434	617	29	’	’	PART
ftr-434	617	30	names	name	NOUN
ftr-434	617	31	,	,	PUNCT
ftr-434	617	32	photographs	photograph	NOUN
ftr-434	617	33	,	,	PUNCT
ftr-434	617	34	likenesses	likeness	NOUN
ftr-434	617	35	and	and	CCONJ
ftr-434	617	36	facsimile	facsimile	ADJ
ftr-434	617	37	signatures	signature	NOUN
ftr-434	617	38	.	.	PUNCT
ftr-434	617	39	”	"	PUNCT
ftr-434	618	1	the	the	DET
ftr-434	618	2	irs	irs	PROPN
ftr-434	618	3	stated	state	VERB
ftr-434	618	4	that,121	that,121	ADP
ftr-434	618	5	“	"	PUNCT
ftr-434	618	6	[	[	X
ftr-434	618	7	p]ayments	p]ayment	NOUN
ftr-434	618	8	for	for	ADP
ftr-434	618	9	the	the	DET
ftr-434	618	10	use	use	NOUN
ftr-434	618	11	of	of	ADP
ftr-434	618	12	trademarks	trademark	NOUN
ftr-434	618	13	,	,	PUNCT
ftr-434	618	14	trade	trade	NOUN
ftr-434	618	15	names	name	NOUN
ftr-434	618	16	,	,	PUNCT
ftr-434	618	17	service	service	NOUN
ftr-434	618	18	marks	mark	NOUN
ftr-434	618	19	,	,	PUNCT
ftr-434	618	20	or	or	CCONJ
ftr-434	618	21	copyrights	copyright	NOUN
ftr-434	618	22	,	,	PUNCT
ftr-434	618	23	whether	whether	SCONJ
ftr-434	618	24	or	or	CCONJ
ftr-434	618	25	not	not	PART
ftr-434	618	26	payment	payment	NOUN
ftr-434	618	27	is	be	AUX
ftr-434	618	28	based	base	VERB
ftr-434	618	29	on	on	ADP
ftr-434	618	30	the	the	DET
ftr-434	618	31	use	use	NOUN
ftr-434	618	32	made	make	VERB
ftr-434	618	33	of	of	ADP
ftr-434	618	34	such	such	ADJ
ftr-434	618	35	property	property	NOUN
ftr-434	618	36	,	,	PUNCT
ftr-434	618	37	are	be	AUX
ftr-434	618	38	ordinary	ordinary	ADJ
ftr-434	618	39	classified	classified	ADJ
ftr-434	618	40	as	as	ADP
ftr-434	618	41	royalties	royalty	NOUN
ftr-434	618	42	for	for	ADP
ftr-434	618	43	federal	federal	ADJ
ftr-434	618	44	tax	tax	NOUN
ftr-434	618	45	purposes	purpose	NOUN
ftr-434	618	46	.	.	PUNCT
ftr-434	618	47	”	"	PUNCT
ftr-434	619	1	the	the	DET
ftr-434	619	2	irs122	irs122	NOUN
ftr-434	619	3	concluded	conclude	VERB
ftr-434	619	4	that	that	SCONJ
ftr-434	619	5	the	the	DET
ftr-434	619	6	royalties	royalty	NOUN
ftr-434	619	7	received	receive	VERB
ftr-434	619	8	by	by	ADP
ftr-434	619	9	the	the	DET
ftr-434	619	10	organization	organization	NOUN
ftr-434	619	11	would	would	AUX
ftr-434	619	12	not	not	PART
ftr-434	619	13	be	be	AUX
ftr-434	619	14	subject	subject	ADJ
ftr-434	619	15	to	to	ADP
ftr-434	619	16	the	the	DET
ftr-434	619	17	ubit	ubit	NOUN
ftr-434	619	18	because	because	SCONJ
ftr-434	619	19	of	of	ADP
ftr-434	619	20	the	the	DET
ftr-434	619	21	royalty	royalty	NOUN
ftr-434	619	22	exclusion	exclusion	NOUN
ftr-434	619	23	of	of	ADP
ftr-434	619	24	section	section	NOUN
ftr-434	619	25	512(b)(2	512(b)(2	NUM
ftr-434	619	26	)	)	PUNCT
ftr-434	619	27	,	,	PUNCT
ftr-434	619	28	even	even	ADV
ftr-434	619	29	though	though	SCONJ
ftr-434	619	30	the	the	DET
ftr-434	619	31	organization	organization	NOUN
ftr-434	619	32	retained	retain	VERB
ftr-434	619	33	the	the	DET
ftr-434	619	34	right	right	NOUN
ftr-434	619	35	to	to	PART
ftr-434	619	36	approve	approve	VERB
ftr-434	619	37	the	the	DET
ftr-434	619	38	quality	quality	NOUN
ftr-434	619	39	and	and	CCONJ
ftr-434	619	40	style	style	NOUN
ftr-434	619	41	of	of	ADP
ftr-434	619	42	the	the	DET
ftr-434	619	43	licensed	licensed	ADJ
ftr-434	619	44	products	product	NOUN
ftr-434	619	45	.	.	PUNCT
ftr-434	620	1	the	the	DET
ftr-434	620	2	tax	tax	NOUN
ftr-434	620	3	court	court	NOUN
ftr-434	620	4	has	have	AUX
ftr-434	620	5	held	hold	VERB
ftr-434	620	6	that	that	SCONJ
ftr-434	620	7	the	the	DET
ftr-434	620	8	income	income	NOUN
ftr-434	620	9	from	from	ADP
ftr-434	620	10	an	an	DET
ftr-434	620	11	“	"	PUNCT
ftr-434	620	12	affinity	affinity	NOUN
ftr-434	620	13	card	card	NOUN
ftr-434	620	14	program	program	NOUN
ftr-434	620	15	”	"	PUNCT
ftr-434	620	16	is	be	AUX
ftr-434	620	17	not	not	PART
ftr-434	620	18	subject	subject	ADJ
ftr-434	620	19	to	to	ADP
ftr-434	620	20	the	the	DET
ftr-434	620	21	ubit	ubit	NOUN
ftr-434	620	22	.	.	PUNCT
ftr-434	621	1	in	in	ADP
ftr-434	621	2	an	an	DET
ftr-434	621	3	affinity	affinity	NOUN
ftr-434	621	4	card	card	NOUN
ftr-434	621	5	program	program	NOUN
ftr-434	621	6	,	,	PUNCT
ftr-434	621	7	the	the	DET
ftr-434	621	8	charity123	charity123	PROPN
ftr-434	621	9	encourages	encourage	VERB
ftr-434	621	10	its	its	PRON
ftr-434	621	11	members	member	NOUN
ftr-434	621	12	(	(	PUNCT
ftr-434	621	13	through	through	ADP
ftr-434	621	14	the	the	DET
ftr-434	621	15	use	use	NOUN
ftr-434	621	16	of	of	ADP
ftr-434	621	17	its	its	PRON
ftr-434	621	18	member	member	NOUN
ftr-434	621	19	list	list	NOUN
ftr-434	621	20	)	)	PUNCT
ftr-434	621	21	to	to	PART
ftr-434	621	22	use	use	VERB
ftr-434	621	23	credit	credit	NOUN
ftr-434	621	24	cards	card	NOUN
ftr-434	621	25	issued	issue	VERB
ftr-434	621	26	by	by	ADP
ftr-434	621	27	a	a	DET
ftr-434	621	28	particular	particular	ADJ
ftr-434	621	29	financial	financial	ADJ
ftr-434	621	30	institution	institution	NOUN
ftr-434	621	31	bearing	bear	VERB
ftr-434	621	32	the	the	DET
ftr-434	621	33	trademark	trademark	NOUN
ftr-434	621	34	and/or	and/or	CCONJ
ftr-434	621	35	trade	trade	NOUN
ftr-434	621	36	name	name	NOUN
ftr-434	621	37	of	of	ADP
ftr-434	621	38	the	the	DET
ftr-434	621	39	charity	charity	NOUN
ftr-434	621	40	.	.	PUNCT
ftr-434	622	1	the	the	DET
ftr-434	622	2	tax	tax	NOUN
ftr-434	622	3	court	court	NOUN
ftr-434	622	4	held	hold	VERB
ftr-434	622	5	that	that	SCONJ
ftr-434	622	6	the	the	DET
ftr-434	622	7	income	income	NOUN
ftr-434	622	8	received	receive	VERB
ftr-434	622	9	by	by	ADP
ftr-434	622	10	the	the	DET
ftr-434	622	11	charity	charity	NOUN
ftr-434	622	12	qualifies	qualify	VERB
ftr-434	622	13	for	for	ADP
ftr-434	622	14	the	the	DET
ftr-434	622	15	royalty	royalty	NOUN
ftr-434	622	16	exception	exception	NOUN
ftr-434	622	17	of	of	ADP
ftr-434	622	18	section	section	NOUN
ftr-434	622	19	512(b)(2	512(b)(2	NUM
ftr-434	622	20	)	)	PUNCT
ftr-434	622	21	provided	provide	VERB
ftr-434	622	22	that	that	SCONJ
ftr-434	622	23	the	the	DET
ftr-434	622	24	charity	charity	NOUN
ftr-434	622	25	’s	’s	PART
ftr-434	622	26	activities	activity	NOUN
ftr-434	622	27	are	be	AUX
ftr-434	622	28	kept	keep	VERB
ftr-434	622	29	to	to	ADP
ftr-434	622	30	a	a	DET
ftr-434	622	31	minimum.124	minimum.124	PROPN
ftr-434	622	32	c.	c.	PROPN
ftr-434	622	33	copyrights	copyright	NOUN
ftr-434	622	34	in	in	ADP
ftr-434	622	35	revenue	revenue	NOUN
ftr-434	622	36	ruling	rule	VERB
ftr-434	622	37	69	69	NUM
ftr-434	622	38	-	-	SYM
ftr-434	622	39	430	430	NUM
ftr-434	622	40	,	,	PUNCT
ftr-434	622	41	the	the	DET
ftr-434	622	42	charity	charity	NOUN
ftr-434	622	43	owns	own	VERB
ftr-434	622	44	the	the	DET
ftr-434	622	45	publication	publication	NOUN
ftr-434	622	46	rights	right	NOUN
ftr-434	622	47	to125	to125	PROPN
ftr-434	622	48	a	a	DET
ftr-434	622	49	book	book	NOUN
ftr-434	622	50	.	.	PUNCT
ftr-434	623	1	the	the	DET
ftr-434	623	2	ruling	rule	VERB
ftr-434	623	3	states	state	VERB
ftr-434	623	4	that	that	SCONJ
ftr-434	623	5	if	if	SCONJ
ftr-434	623	6	the	the	DET
ftr-434	623	7	organization	organization	NOUN
ftr-434	623	8	transfers	transfer	VERB
ftr-434	623	9	its	its	PRON
ftr-434	623	10	publication	publication	NOUN
ftr-434	623	11	rights	right	NOUN
ftr-434	623	12	to	to	ADP
ftr-434	623	13	a	a	DET
ftr-434	623	14	commercial	commercial	ADJ
ftr-434	623	15	publisher	publisher	NOUN
ftr-434	623	16	in	in	ADP
ftr-434	623	17	return	return	NOUN
ftr-434	623	18	for	for	ADP
ftr-434	623	19	royalties	royalty	NOUN
ftr-434	623	20	,	,	PUNCT
ftr-434	623	21	the	the	DET
ftr-434	623	22	royalty	royalty	NOUN
ftr-434	623	23	income	income	NOUN
ftr-434	623	24	will	will	AUX
ftr-434	623	25	not	not	PART
ftr-434	623	26	be	be	AUX
ftr-434	623	27	subject	subject	ADJ
ftr-434	623	28	to	to	ADP
ftr-434	623	29	the	the	DET
ftr-434	623	30	ubit	ubit	NOUN
ftr-434	623	31	.	.	PUNCT
ftr-434	624	1	however	however	ADV
ftr-434	624	2	,	,	PUNCT
ftr-434	624	3	if	if	SCONJ
ftr-434	624	4	the	the	DET
ftr-434	624	5	organization	organization	NOUN
ftr-434	624	6	had	have	AUX
ftr-434	624	7	actively	actively	ADV
ftr-434	624	8	exploited	exploit	VERB
ftr-434	624	9	the126	the126	PROPN
ftr-434	624	10	121	121	NUM
ftr-434	624	11	.	.	PUNCT
ftr-434	624	12	1981	1981	NUM
ftr-434	624	13	-	-	SYM
ftr-434	624	14	2	2	NUM
ftr-434	624	15	c.b	c.b	PROPN
ftr-434	624	16	.	.	PROPN
ftr-434	625	1	at	at	ADP
ftr-434	625	2	135	135	NUM
ftr-434	625	3	.	.	PUNCT
ftr-434	626	1	this	this	DET
ftr-434	626	2	ruling	ruling	NOUN
ftr-434	626	3	supports	support	VERB
ftr-434	626	4	the	the	DET
ftr-434	626	5	conclusion	conclusion	NOUN
ftr-434	626	6	that	that	SCONJ
ftr-434	626	7	a	a	DET
ftr-434	626	8	charity	charity	NOUN
ftr-434	626	9	’s	’s	PART
ftr-434	626	10	income	income	NOUN
ftr-434	626	11	from	from	ADP
ftr-434	626	12	the	the	DET
ftr-434	626	13	exploitation	exploitation	NOUN
ftr-434	626	14	of	of	ADP
ftr-434	626	15	an	an	DET
ftr-434	626	16	individual	individual	NOUN
ftr-434	626	17	’s	’s	PART
ftr-434	626	18	“	"	PUNCT
ftr-434	626	19	right	right	ADJ
ftr-434	626	20	to	to	ADP
ftr-434	626	21	publicity	publicity	NOUN
ftr-434	626	22	”	"	PUNCT
ftr-434	626	23	will	will	AUX
ftr-434	626	24	not	not	PART
ftr-434	626	25	be	be	AUX
ftr-434	626	26	subject	subject	ADJ
ftr-434	626	27	to	to	ADP
ftr-434	626	28	the	the	DET
ftr-434	626	29	ubit	ubit	NOUN
ftr-434	626	30	.	.	PUNCT
ftr-434	627	1	122	122	NUM
ftr-434	627	2	.	.	PUNCT
ftr-434	628	1	i	i	PRON
ftr-434	628	2	d.	d.	PROPN
ftr-434	628	3	at	at	ADP
ftr-434	628	4	136	136	NUM
ftr-434	628	5	.	.	PUNCT
ftr-434	629	1	123	123	NUM
ftr-434	629	2	.	.	PUNCT
ftr-434	630	1	sierra	sierra	PROPN
ftr-434	630	2	club	club	PROPN
ftr-434	630	3	,	,	PUNCT
ftr-434	630	4	inc	inc	PROPN
ftr-434	630	5	.	.	PROPN
ftr-434	631	1	v.	v.	PROPN
ftr-434	631	2	commissioner	commissioner	PROPN
ftr-434	631	3	,	,	PUNCT
ftr-434	631	4	103	103	NUM
ftr-434	631	5	t.c	t.c	PROPN
ftr-434	631	6	.	.	PROPN
ftr-434	631	7	307	307	NUM
ftr-434	631	8	(	(	PUNCT
ftr-434	631	9	1994	1994	NUM
ftr-434	631	10	)	)	PUNCT
ftr-434	631	11	aff’d	aff’d	VERB
ftr-434	631	12	in	in	ADP
ftr-434	631	13	part	part	NOUN
ftr-434	631	14	,	,	PUNCT
ftr-434	631	15	reversed	reverse	VERB
ftr-434	631	16	in	in	ADP
ftr-434	631	17	part	part	NOUN
ftr-434	631	18	,	,	PUNCT
ftr-434	631	19	and	and	CCONJ
ftr-434	631	20	remanded	remand	VERB
ftr-434	631	21	86	86	NUM
ftr-434	631	22	f.3d	f.3d	NUM
ftr-434	631	23	1526	1526	NUM
ftr-434	631	24	(	(	PUNCT
ftr-434	631	25	9th	9th	ADJ
ftr-434	631	26	cir	cir	NOUN
ftr-434	631	27	.	.	PUNCT
ftr-434	631	28	1996	1996	NUM
ftr-434	631	29	)	)	PUNCT
ftr-434	631	30	;	;	PUNCT
ftr-434	632	1	on	on	ADP
ftr-434	632	2	remand	remand	NOUN
ftr-434	632	3	77	77	NUM
ftr-434	632	4	t.c	t.c	PROPN
ftr-434	632	5	.	.	PROPN
ftr-434	632	6	memo	memo	NOUN
ftr-434	632	7	(	(	PUNCT
ftr-434	632	8	cch	cch	PROPN
ftr-434	632	9	)	)	PUNCT
ftr-434	632	10	1569	1569	NUM
ftr-434	632	11	(	(	PUNCT
ftr-434	632	12	1999	1999	NUM
ftr-434	632	13	)	)	PUNCT
ftr-434	632	14	;	;	PUNCT
ftr-434	632	15	oregon	oregon	PROPN
ftr-434	632	16	state	state	PROPN
ftr-434	632	17	university	university	NOUN
ftr-434	632	18	alumni	alumni	VERB
ftr-434	632	19	ass’n	ass’n	PROPN
ftr-434	632	20	v.	v.	ADP
ftr-434	632	21	commission	commission	PROPN
ftr-434	632	22	,	,	PUNCT
ftr-434	633	1	71	71	NUM
ftr-434	633	2	t.c	t.c	PROPN
ftr-434	633	3	.	.	PROPN
ftr-434	633	4	memo	memo	NOUN
ftr-434	633	5	(	(	PUNCT
ftr-434	633	6	cch	cch	PROPN
ftr-434	633	7	)	)	PUNCT
ftr-434	633	8	1935	1935	NUM
ftr-434	633	9	(	(	PUNCT
ftr-434	633	10	1996	1996	NUM
ftr-434	633	11	)	)	PUNCT
ftr-434	633	12	,	,	PUNCT
ftr-434	633	13	aff’d	aff’d	VERB
ftr-434	633	14	193	193	NUM
ftr-434	633	15	f.3d	f.3d	NUM
ftr-434	633	16	1098	1098	NUM
ftr-434	633	17	(	(	PUNCT
ftr-434	633	18	9th	9th	ADJ
ftr-434	633	19	cir	cir	NOUN
ftr-434	633	20	.	.	PROPN
ftr-434	633	21	1999	1999	NUM
ftr-434	633	22	)	)	PUNCT
ftr-434	633	23	.	.	PUNCT
ftr-434	634	1	124	124	NUM
ftr-434	634	2	.	.	PUNCT
ftr-434	635	1	oregon	oregon	PROPN
ftr-434	635	2	state	state	PROPN
ftr-434	635	3	university	university	NOUN
ftr-434	635	4	alumni	alumnus	NOUN
ftr-434	635	5	ass’n	ass’n	NUM
ftr-434	635	6	,	,	PUNCT
ftr-434	636	1	71	71	NUM
ftr-434	636	2	t.c	t.c	PROPN
ftr-434	636	3	.	.	PROPN
ftr-434	636	4	memo	memo	NOUN
ftr-434	636	5	(	(	PUNCT
ftr-434	636	6	cch	cch	PROPN
ftr-434	636	7	)	)	PUNCT
ftr-434	636	8	1935	1935	NUM
ftr-434	636	9	,	,	PUNCT
ftr-434	636	10	193940	193940	NUM
ftr-434	636	11	(	(	PUNCT
ftr-434	636	12	1996	1996	NUM
ftr-434	636	13	)	)	PUNCT
ftr-434	636	14	(	(	PUNCT
ftr-434	636	15	emphasizing	emphasize	VERB
ftr-434	636	16	that	that	SCONJ
ftr-434	636	17	the	the	DET
ftr-434	636	18	services	service	NOUN
ftr-434	636	19	provided	provide	VERB
ftr-434	636	20	by	by	ADP
ftr-434	636	21	the	the	DET
ftr-434	636	22	charity	charity	NOUN
ftr-434	636	23	were	be	AUX
ftr-434	636	24	“	"	PUNCT
ftr-434	636	25	de	de	X
ftr-434	636	26	minimis	minimis	NOUN
ftr-434	636	27	”	"	PUNCT
ftr-434	636	28	)	)	PUNCT
ftr-434	636	29	;	;	PUNCT
ftr-434	636	30	see	see	VERB
ftr-434	636	31	also	also	ADV
ftr-434	636	32	common	common	ADJ
ftr-434	636	33	cause	cause	NOUN
ftr-434	636	34	v.	v.	ADP
ftr-434	636	35	commissioner	commissioner	NOUN
ftr-434	636	36	,	,	PUNCT
ftr-434	636	37	112	112	NUM
ftr-434	636	38	t.c	t.c	PROPN
ftr-434	636	39	.	.	PROPN
ftr-434	637	1	332	332	NUM
ftr-434	637	2	(	(	PUNCT
ftr-434	637	3	1999	1999	NUM
ftr-434	637	4	)	)	PUNCT
ftr-434	637	5	(	(	PUNCT
ftr-434	637	6	amounts	amount	NOUN
ftr-434	637	7	received	receive	VERB
ftr-434	637	8	from	from	ADP
ftr-434	637	9	the	the	DET
ftr-434	637	10	rental	rental	NOUN
ftr-434	637	11	of	of	ADP
ftr-434	637	12	a	a	DET
ftr-434	637	13	charity	charity	NOUN
ftr-434	637	14	’s	’s	PART
ftr-434	637	15	mailing	mailing	NOUN
ftr-434	637	16	list	list	NOUN
ftr-434	637	17	qualified	qualified	ADJ
ftr-434	637	18	as	as	ADP
ftr-434	637	19	royalties	royalty	NOUN
ftr-434	637	20	,	,	PUNCT
ftr-434	637	21	and	and	CCONJ
ftr-434	637	22	as	as	ADP
ftr-434	637	23	a	a	DET
ftr-434	637	24	result	result	NOUN
ftr-434	637	25	,	,	PUNCT
ftr-434	637	26	the	the	DET
ftr-434	637	27	amounts	amount	NOUN
ftr-434	637	28	were	be	AUX
ftr-434	637	29	not	not	PART
ftr-434	637	30	subject	subject	ADJ
ftr-434	637	31	to	to	ADP
ftr-434	637	32	the	the	DET
ftr-434	637	33	ubit	ubit	NOUN
ftr-434	637	34	)	)	PUNCT
ftr-434	637	35	;	;	PUNCT
ftr-434	637	36	planned	plan	VERB
ftr-434	637	37	parenthood	parenthood	NOUN
ftr-434	637	38	fed’n	fed’n	NUM
ftr-434	637	39	of	of	ADP
ftr-434	637	40	am	am	PROPN
ftr-434	637	41	.	.	PROPN
ftr-434	637	42	,	,	PUNCT
ftr-434	637	43	inc	inc	PROPN
ftr-434	637	44	.	.	PROPN
ftr-434	638	1	v.	v.	PROPN
ftr-434	638	2	commissioner	commissioner	PROPN
ftr-434	638	3	,	,	PUNCT
ftr-434	638	4	77	77	NUM
ftr-434	638	5	t.c	t.c	PROPN
ftr-434	638	6	.	.	PROPN
ftr-434	638	7	memo	memo	NOUN
ftr-434	638	8	(	(	PUNCT
ftr-434	638	9	cch	cch	PROPN
ftr-434	638	10	)	)	PUNCT
ftr-434	638	11	2227	2227	NUM
ftr-434	638	12	(	(	PUNCT
ftr-434	638	13	1999	1999	NUM
ftr-434	638	14	)	)	PUNCT
ftr-434	638	15	(	(	PUNCT
ftr-434	638	16	indicating	indicate	VERB
ftr-434	638	17	that	that	SCONJ
ftr-434	638	18	all	all	DET
ftr-434	638	19	amounts	amount	NOUN
ftr-434	638	20	received	receive	VERB
ftr-434	638	21	may	may	AUX
ftr-434	638	22	qualify	qualify	VERB
ftr-434	638	23	as	as	ADP
ftr-434	638	24	“	"	PUNCT
ftr-434	638	25	royalties	royalty	NOUN
ftr-434	638	26	”	"	PUNCT
ftr-434	638	27	although	although	SCONJ
ftr-434	638	28	the	the	DET
ftr-434	638	29	organization	organization	NOUN
ftr-434	638	30	provides	provide	VERB
ftr-434	638	31	certain	certain	ADJ
ftr-434	638	32	services	service	NOUN
ftr-434	638	33	in	in	ADP
ftr-434	638	34	connection	connection	NOUN
ftr-434	638	35	with	with	ADP
ftr-434	638	36	exploiting	exploit	VERB
ftr-434	638	37	its	its	PRON
ftr-434	638	38	mailing	mailing	NOUN
ftr-434	638	39	list	list	NOUN
ftr-434	638	40	)	)	PUNCT
ftr-434	638	41	.	.	PUNCT
ftr-434	639	1	125	125	NUM
ftr-434	639	2	.	.	X
ftr-434	639	3	1969	1969	NUM
ftr-434	639	4	-	-	SYM
ftr-434	639	5	2	2	NUM
ftr-434	639	6	c.b	c.b	PROPN
ftr-434	639	7	.	.	PROPN
ftr-434	639	8	129	129	NUM
ftr-434	639	9	.	.	PUNCT
ftr-434	640	1	126	126	NUM
ftr-434	640	2	.	.	PUNCT
ftr-434	641	1	i	i	PRON
ftr-434	641	2	d.	d.	PROPN
ftr-434	641	3	at	at	ADP
ftr-434	641	4	130	130	NUM
ftr-434	641	5	.	.	PUNCT
ftr-434	642	1	570	570	NUM
ftr-434	642	2	florida	florida	PROPN
ftr-434	642	3	tax	tax	NOUN
ftr-434	642	4	review	review	NOUN
ftr-434	642	5	[	[	X
ftr-434	642	6	vol.5:8	vol.5:8	NOUN
ftr-434	642	7	book	book	NOUN
ftr-434	642	8	itself	itself	PRON
ftr-434	642	9	in	in	ADP
ftr-434	642	10	a	a	DET
ftr-434	642	11	commercial	commercial	ADJ
ftr-434	642	12	manner	manner	NOUN
ftr-434	642	13	,	,	PUNCT
ftr-434	642	14	rather	rather	ADV
ftr-434	642	15	than	than	ADP
ftr-434	642	16	hiring	hire	VERB
ftr-434	642	17	the	the	DET
ftr-434	642	18	commercial	commercial	ADJ
ftr-434	642	19	publisher	publisher	NOUN
ftr-434	642	20	,	,	PUNCT
ftr-434	642	21	the	the	DET
ftr-434	642	22	income	income	NOUN
ftr-434	642	23	received	receive	VERB
ftr-434	642	24	would	would	AUX
ftr-434	642	25	have	have	AUX
ftr-434	642	26	been	be	AUX
ftr-434	642	27	taxable	taxable	ADJ
ftr-434	642	28	under	under	ADP
ftr-434	642	29	the	the	DET
ftr-434	642	30	ubit.127	ubit.127	PROPN
ftr-434	642	31	iv	iv	NUM
ftr-434	642	32	.	.	PUNCT
ftr-434	643	1	restrictions	restriction	NOUN
ftr-434	643	2	on	on	ADP
ftr-434	643	3	claiming	claim	VERB
ftr-434	643	4	a	a	DET
ftr-434	643	5	charitable	charitable	ADJ
ftr-434	643	6	contribution	contribution	NOUN
ftr-434	643	7	deduction	deduction	NOUN
ftr-434	643	8	congress	congress	PROPN
ftr-434	643	9	has	have	AUX
ftr-434	643	10	allowed	allow	VERB
ftr-434	643	11	an	an	DET
ftr-434	643	12	income	income	NOUN
ftr-434	643	13	tax	tax	NOUN
ftr-434	643	14	deduction	deduction	NOUN
ftr-434	643	15	for	for	ADP
ftr-434	643	16	contributions	contribution	NOUN
ftr-434	643	17	to	to	ADP
ftr-434	643	18	charitable	charitable	ADJ
ftr-434	643	19	organizations	organization	NOUN
ftr-434	643	20	since	since	SCONJ
ftr-434	643	21	1917	1917	NUM
ftr-434	643	22	.	.	PUNCT
ftr-434	644	1	in	in	ADP
ftr-434	644	2	general	general	ADJ
ftr-434	644	3	,	,	PUNCT
ftr-434	644	4	a	a	DET
ftr-434	644	5	charitable	charitable	ADJ
ftr-434	644	6	contribution128	contribution128	NOUN
ftr-434	644	7	deduction	deduction	NOUN
ftr-434	644	8	is	be	AUX
ftr-434	644	9	available	available	ADJ
ftr-434	644	10	for	for	ADP
ftr-434	644	11	the	the	DET
ftr-434	644	12	fair	fair	ADJ
ftr-434	644	13	market	market	NOUN
ftr-434	644	14	value	value	NOUN
ftr-434	644	15	of	of	ADP
ftr-434	644	16	the	the	DET
ftr-434	644	17	property	property	NOUN
ftr-434	644	18	contributed.129	contributed.129	PROPN
ftr-434	644	19	from	from	ADP
ftr-434	644	20	this	this	DET
ftr-434	644	21	straight	straight	ADJ
ftr-434	644	22	forward	forward	ADV
ftr-434	644	23	beginning	beginning	NOUN
ftr-434	644	24	,	,	PUNCT
ftr-434	644	25	the	the	DET
ftr-434	644	26	taxpayer	taxpayer	NOUN
ftr-434	644	27	attempting	attempt	VERB
ftr-434	644	28	to	to	PART
ftr-434	644	29	claim	claim	VERB
ftr-434	644	30	an	an	DET
ftr-434	644	31	income	income	NOUN
ftr-434	644	32	tax	tax	NOUN
ftr-434	644	33	deduction	deduction	NOUN
ftr-434	644	34	for	for	ADP
ftr-434	644	35	a	a	DET
ftr-434	644	36	charitable	charitable	ADJ
ftr-434	644	37	contribution	contribution	NOUN
ftr-434	644	38	is	be	AUX
ftr-434	644	39	faced	face	VERB
ftr-434	644	40	with	with	ADP
ftr-434	644	41	numerous	numerous	ADJ
ftr-434	644	42	restrictions	restriction	NOUN
ftr-434	644	43	and	and	CCONJ
ftr-434	644	44	limitations	limitation	NOUN
ftr-434	644	45	.	.	PUNCT
ftr-434	645	1	a.	a.	PROPN
ftr-434	645	2	itemized	itemize	VERB
ftr-434	645	3	deduction	deduction	NOUN
ftr-434	645	4	a	a	DET
ftr-434	645	5	charitable	charitable	ADJ
ftr-434	645	6	contribution	contribution	NOUN
ftr-434	645	7	deduction	deduction	NOUN
ftr-434	645	8	is	be	AUX
ftr-434	645	9	an	an	DET
ftr-434	645	10	itemized	itemize	VERB
ftr-434	645	11	deduction	deduction	NOUN
ftr-434	645	12	.	.	PUNCT
ftr-434	646	1	as	as	SCONJ
ftr-434	646	2	a130	a130	PROPN
ftr-434	646	3	result	result	NOUN
ftr-434	646	4	,	,	PUNCT
ftr-434	646	5	the	the	DET
ftr-434	646	6	taxpayer	taxpayer	NOUN
ftr-434	646	7	may	may	AUX
ftr-434	646	8	only	only	ADV
ftr-434	646	9	deduct	deduct	VERB
ftr-434	646	10	the	the	DET
ftr-434	646	11	contribution	contribution	NOUN
ftr-434	646	12	if	if	SCONJ
ftr-434	646	13	he	he	PRON
ftr-434	646	14	or	or	CCONJ
ftr-434	646	15	she	she	PRON
ftr-434	646	16	is	be	AUX
ftr-434	646	17	eligible	eligible	ADJ
ftr-434	646	18	to	to	PART
ftr-434	646	19	itemize	itemize	VERB
ftr-434	646	20	.	.	PUNCT
ftr-434	647	1	to	to	PART
ftr-434	647	2	itemize	itemize	VERB
ftr-434	647	3	,	,	PUNCT
ftr-434	647	4	a	a	DET
ftr-434	647	5	taxpayer	taxpayer	NOUN
ftr-434	647	6	’s	’s	PART
ftr-434	647	7	total	total	ADJ
ftr-434	647	8	itemized	itemize	VERB
ftr-434	647	9	deductions	deduction	NOUN
ftr-434	647	10	must	must	AUX
ftr-434	647	11	exceed	exceed	VERB
ftr-434	647	12	the	the	DET
ftr-434	647	13	“	"	PUNCT
ftr-434	647	14	standard	standard	ADJ
ftr-434	647	15	deduction	deduction	NOUN
ftr-434	647	16	amount	amount	NOUN
ftr-434	647	17	.	.	PUNCT
ftr-434	647	18	”131	”131	PUNCT
ftr-434	648	1	b.	b.	NOUN
ftr-434	648	2	3	3	NUM
ftr-434	648	3	%	%	NOUN
ftr-434	648	4	and	and	CCONJ
ftr-434	648	5	80	80	NUM
ftr-434	648	6	%	%	NOUN
ftr-434	648	7	restrictions	restriction	NOUN
ftr-434	648	8	if	if	SCONJ
ftr-434	648	9	the	the	DET
ftr-434	648	10	taxpayer	taxpayer	NOUN
ftr-434	648	11	’s	’s	PART
ftr-434	648	12	adjusted	adjust	VERB
ftr-434	648	13	gross	gross	ADJ
ftr-434	648	14	income	income	NOUN
ftr-434	648	15	is	be	AUX
ftr-434	648	16	above	above	ADP
ftr-434	648	17	a	a	DET
ftr-434	648	18	certain	certain	ADJ
ftr-434	648	19	threshold	threshold	NOUN
ftr-434	648	20	amount	amount	NOUN
ftr-434	648	21	,	,	PUNCT
ftr-434	648	22	the	the	DET
ftr-434	648	23	taxpayer	taxpayer	NOUN
ftr-434	648	24	’s	’s	PART
ftr-434	648	25	otherwise	otherwise	ADV
ftr-434	648	26	allowable	allowable	ADJ
ftr-434	648	27	itemized	itemize	VERB
ftr-434	648	28	deductions	deduction	NOUN
ftr-434	648	29	will	will	AUX
ftr-434	648	30	be	be	AUX
ftr-434	648	31	reduced	reduce	VERB
ftr-434	648	32	by	by	ADP
ftr-434	648	33	the	the	DET
ftr-434	648	34	lesser	less	ADJ
ftr-434	648	35	of	of	ADP
ftr-434	648	36	:	:	PUNCT
ftr-434	648	37	(	(	PUNCT
ftr-434	648	38	i	i	NOUN
ftr-434	648	39	)	)	PUNCT
ftr-434	648	40	3	3	NUM
ftr-434	648	41	%	%	NOUN
ftr-434	648	42	of	of	ADP
ftr-434	648	43	the	the	DET
ftr-434	648	44	excess	excess	NOUN
ftr-434	648	45	of	of	ADP
ftr-434	648	46	the	the	DET
ftr-434	648	47	taxpayer	taxpayer	NOUN
ftr-434	648	48	’s	’s	PART
ftr-434	648	49	adjusted	adjust	VERB
ftr-434	648	50	gross	gross	ADJ
ftr-434	648	51	127	127	NUM
ftr-434	648	52	.	.	PUNCT
ftr-434	649	1	i	i	PRON
ftr-434	649	2	d.	d.	PROPN
ftr-434	649	3	128	128	NUM
ftr-434	649	4	.	.	PROPN
ftr-434	649	5	weidenbeck	weidenbeck	PROPN
ftr-434	649	6	,	,	PUNCT
ftr-434	649	7	charitable	charitable	ADJ
ftr-434	649	8	contributions	contribution	NOUN
ftr-434	649	9	:	:	PUNCT
ftr-434	649	10	a	a	DET
ftr-434	649	11	policy	policy	NOUN
ftr-434	649	12	perspective	perspective	NOUN
ftr-434	649	13	,	,	PUNCT
ftr-434	649	14	50	50	NUM
ftr-434	649	15	mo	mo	NOUN
ftr-434	649	16	.	.	PROPN
ftr-434	649	17	l.	l.	PROPN
ftr-434	649	18	rev	rev	PROPN
ftr-434	649	19	.	.	PROPN
ftr-434	649	20	85	85	NUM
ftr-434	649	21	,	,	PUNCT
ftr-434	649	22	87	87	NUM
ftr-434	649	23	n.	n.	NOUN
ftr-434	649	24	11	11	NUM
ftr-434	649	25	(	(	PUNCT
ftr-434	649	26	1985	1985	NUM
ftr-434	649	27	)	)	PUNCT
ftr-434	649	28	.	.	PUNCT
ftr-434	650	1	irc	irc	PROPN
ftr-434	650	2	§	§	PROPN
ftr-434	650	3	170(a)(1	170(a)(1	NUM
ftr-434	650	4	)	)	PUNCT
ftr-434	650	5	(	(	PUNCT
ftr-434	650	6	“	"	PUNCT
ftr-434	650	7	there	there	PRON
ftr-434	650	8	shall	shall	AUX
ftr-434	650	9	be	be	AUX
ftr-434	650	10	allowed	allow	VERB
ftr-434	650	11	as	as	ADP
ftr-434	650	12	a	a	DET
ftr-434	650	13	deduction	deduction	NOUN
ftr-434	650	14	any	any	DET
ftr-434	650	15	charitable	charitable	ADJ
ftr-434	650	16	contribution	contribution	NOUN
ftr-434	650	17	.	.	PUNCT
ftr-434	650	18	.	.	PUNCT
ftr-434	650	19	.	.	PUNCT
ftr-434	651	1	payment	payment	NOUN
ftr-434	651	2	of	of	ADP
ftr-434	651	3	which	which	PRON
ftr-434	651	4	is	be	AUX
ftr-434	651	5	made	make	VERB
ftr-434	651	6	within	within	ADP
ftr-434	651	7	the	the	DET
ftr-434	651	8	taxable	taxable	ADJ
ftr-434	651	9	year	year	NOUN
ftr-434	651	10	.	.	PUNCT
ftr-434	651	11	”	"	PUNCT
ftr-434	651	12	)	)	PUNCT
ftr-434	651	13	.	.	PUNCT
ftr-434	652	1	129	129	NUM
ftr-434	652	2	.	.	PUNCT
ftr-434	652	3	regs	regs	PROPN
ftr-434	652	4	.	.	PUNCT
ftr-434	653	1	§	§	PROPN
ftr-434	653	2	1.170a-1(c)(1	1.170a-1(c)(1	NUM
ftr-434	653	3	)	)	PUNCT
ftr-434	653	4	.	.	PUNCT
ftr-434	654	1	in	in	ADP
ftr-434	654	2	general	general	ADJ
ftr-434	654	3	,	,	PUNCT
ftr-434	654	4	the	the	DET
ftr-434	654	5	deduction	deduction	NOUN
ftr-434	654	6	is	be	AUX
ftr-434	654	7	based	base	VERB
ftr-434	654	8	on	on	ADP
ftr-434	654	9	the	the	DET
ftr-434	654	10	fair	fair	ADJ
ftr-434	654	11	market	market	NOUN
ftr-434	654	12	value	value	NOUN
ftr-434	654	13	of	of	ADP
ftr-434	654	14	the	the	DET
ftr-434	654	15	property	property	NOUN
ftr-434	654	16	even	even	ADV
ftr-434	654	17	if	if	SCONJ
ftr-434	654	18	the	the	DET
ftr-434	654	19	taxpayer	taxpayer	NOUN
ftr-434	654	20	’s	’s	PART
ftr-434	654	21	basis	basis	NOUN
ftr-434	654	22	is	be	AUX
ftr-434	654	23	greater	great	ADJ
ftr-434	654	24	than	than	ADP
ftr-434	654	25	the	the	DET
ftr-434	654	26	property	property	NOUN
ftr-434	654	27	’s	’s	PART
ftr-434	654	28	fair	fair	ADJ
ftr-434	654	29	market	market	NOUN
ftr-434	654	30	value	value	NOUN
ftr-434	654	31	.	.	PUNCT
ftr-434	655	1	for	for	ADP
ftr-434	655	2	example	example	NOUN
ftr-434	655	3	,	,	PUNCT
ftr-434	655	4	if	if	SCONJ
ftr-434	655	5	the	the	DET
ftr-434	655	6	taxpayer	taxpayer	NOUN
ftr-434	655	7	purchases	purchase	VERB
ftr-434	655	8	the	the	DET
ftr-434	655	9	property	property	NOUN
ftr-434	655	10	for	for	ADP
ftr-434	655	11	$	$	SYM
ftr-434	655	12	100	100	NUM
ftr-434	655	13	and	and	CCONJ
ftr-434	655	14	donates	donate	VERB
ftr-434	655	15	the	the	DET
ftr-434	655	16	property	property	NOUN
ftr-434	655	17	when	when	SCONJ
ftr-434	655	18	its	its	PRON
ftr-434	655	19	value	value	NOUN
ftr-434	655	20	is	be	AUX
ftr-434	655	21	$	$	SYM
ftr-434	655	22	50	50	NUM
ftr-434	655	23	,	,	PUNCT
ftr-434	655	24	the	the	DET
ftr-434	655	25	charitable	charitable	ADJ
ftr-434	655	26	deduction	deduction	NOUN
ftr-434	655	27	will	will	AUX
ftr-434	655	28	only	only	ADV
ftr-434	655	29	be	be	AUX
ftr-434	655	30	$	$	SYM
ftr-434	655	31	50	50	NUM
ftr-434	655	32	.	.	PUNCT
ftr-434	655	33	130	130	NUM
ftr-434	655	34	.	.	PUNCT
ftr-434	656	1	see	see	VERB
ftr-434	656	2	irc	irc	PROPN
ftr-434	656	3	§	§	PROPN
ftr-434	656	4	63(d	63(d	NUM
ftr-434	656	5	)	)	PUNCT
ftr-434	656	6	,	,	PUNCT
ftr-434	656	7	which	which	PRON
ftr-434	656	8	provides	provide	VERB
ftr-434	656	9	that	that	SCONJ
ftr-434	656	10	any	any	DET
ftr-434	656	11	deduction	deduction	NOUN
ftr-434	656	12	,	,	PUNCT
ftr-434	656	13	other	other	ADJ
ftr-434	656	14	than	than	ADP
ftr-434	656	15	the	the	DET
ftr-434	656	16	deduction	deduction	NOUN
ftr-434	656	17	allowed	allow	VERB
ftr-434	656	18	under	under	ADP
ftr-434	656	19	irc	irc	PROPN
ftr-434	656	20	§	§	PROPN
ftr-434	656	21	151	151	NUM
ftr-434	656	22	(	(	PUNCT
ftr-434	656	23	the	the	DET
ftr-434	656	24	personal	personal	ADJ
ftr-434	656	25	exemption	exemption	NOUN
ftr-434	656	26	)	)	PUNCT
ftr-434	656	27	and	and	CCONJ
ftr-434	656	28	the	the	DET
ftr-434	656	29	deductions	deduction	NOUN
ftr-434	656	30	allowed	allow	VERB
ftr-434	656	31	in	in	ADP
ftr-434	656	32	calculating	calculate	VERB
ftr-434	656	33	adjusted	adjust	VERB
ftr-434	656	34	gross	gross	ADJ
ftr-434	656	35	income	income	NOUN
ftr-434	656	36	under	under	ADP
ftr-434	656	37	irc	irc	PROPN
ftr-434	656	38	§	§	PROPN
ftr-434	656	39	62	62	NUM
ftr-434	656	40	,	,	PUNCT
ftr-434	656	41	will	will	AUX
ftr-434	656	42	be	be	AUX
ftr-434	656	43	considered	consider	VERB
ftr-434	656	44	an	an	DET
ftr-434	656	45	“	"	PUNCT
ftr-434	656	46	itemized	itemize	VERB
ftr-434	656	47	deduction	deduction	NOUN
ftr-434	656	48	.	.	PUNCT
ftr-434	656	49	”	"	PUNCT
ftr-434	657	1	charitable	charitable	ADJ
ftr-434	657	2	contributions	contribution	NOUN
ftr-434	657	3	are	be	AUX
ftr-434	657	4	not	not	PART
ftr-434	657	5	listed	list	VERB
ftr-434	657	6	in	in	ADP
ftr-434	657	7	§	§	PROPN
ftr-434	657	8	§	§	PROPN
ftr-434	657	9	62	62	NUM
ftr-434	657	10	or	or	CCONJ
ftr-434	657	11	151	151	NUM
ftr-434	657	12	,	,	PUNCT
ftr-434	657	13	and	and	CCONJ
ftr-434	657	14	therefore	therefore	ADV
ftr-434	657	15	are	be	AUX
ftr-434	657	16	itemized	itemize	VERB
ftr-434	657	17	deductions	deduction	NOUN
ftr-434	657	18	.	.	PUNCT
ftr-434	658	1	131	131	X
ftr-434	658	2	.	.	PUNCT
ftr-434	659	1	the	the	DET
ftr-434	659	2	standard	standard	ADJ
ftr-434	659	3	deduction	deduction	NOUN
ftr-434	659	4	is	be	AUX
ftr-434	659	5	an	an	DET
ftr-434	659	6	amount	amount	NOUN
ftr-434	659	7	which	which	PRON
ftr-434	659	8	the	the	DET
ftr-434	659	9	taxpayer	taxpayer	NOUN
ftr-434	659	10	is	be	AUX
ftr-434	659	11	entitled	entitle	VERB
ftr-434	659	12	to	to	PART
ftr-434	659	13	deduct	deduct	VERB
ftr-434	659	14	each	each	DET
ftr-434	659	15	year	year	NOUN
ftr-434	659	16	even	even	ADV
ftr-434	659	17	if	if	SCONJ
ftr-434	659	18	his	his	PRON
ftr-434	659	19	or	or	CCONJ
ftr-434	659	20	her	her	PRON
ftr-434	659	21	itemized	itemize	VERB
ftr-434	659	22	deductions	deduction	NOUN
ftr-434	659	23	are	be	AUX
ftr-434	659	24	less	less	ADJ
ftr-434	659	25	than	than	ADP
ftr-434	659	26	the	the	DET
ftr-434	659	27	“	"	PUNCT
ftr-434	659	28	standard	standard	ADJ
ftr-434	659	29	deduction	deduction	NOUN
ftr-434	659	30	.	.	PUNCT
ftr-434	659	31	”	"	PUNCT
ftr-434	660	1	irc	irc	PROPN
ftr-434	660	2	§	§	PROPN
ftr-434	660	3	63(c	63(c	NUM
ftr-434	660	4	)	)	PUNCT
ftr-434	660	5	.	.	PUNCT
ftr-434	661	1	the	the	DET
ftr-434	661	2	standard	standard	ADJ
ftr-434	661	3	deductions	deduction	NOUN
ftr-434	661	4	for	for	ADP
ftr-434	661	5	2002	2002	NUM
ftr-434	661	6	are	be	AUX
ftr-434	661	7	:	:	PUNCT
ftr-434	661	8	$	$	SYM
ftr-434	661	9	7,850	7,850	NUM
ftr-434	661	10	for	for	ADP
ftr-434	661	11	joint	joint	ADJ
ftr-434	661	12	filers	filer	NOUN
ftr-434	661	13	and	and	CCONJ
ftr-434	661	14	surviving	survive	VERB
ftr-434	661	15	spouses	spouse	NOUN
ftr-434	661	16	;	;	PUNCT
ftr-434	661	17	$	$	SYM
ftr-434	661	18	6,900	6,900	NUM
ftr-434	661	19	for	for	ADP
ftr-434	661	20	heads	head	NOUN
ftr-434	661	21	of	of	ADP
ftr-434	661	22	household	household	NOUN
ftr-434	661	23	;	;	PUNCT
ftr-434	661	24	$	$	SYM
ftr-434	661	25	4,700	4,700	NUM
ftr-434	661	26	for	for	ADP
ftr-434	661	27	single	single	ADJ
ftr-434	661	28	individuals	individual	NOUN
ftr-434	661	29	;	;	PUNCT
ftr-434	661	30	and	and	CCONJ
ftr-434	661	31	$	$	SYM
ftr-434	661	32	3,925	3,925	NUM
ftr-434	661	33	for	for	ADP
ftr-434	661	34	married	married	ADJ
ftr-434	661	35	persons	person	NOUN
ftr-434	661	36	filing	file	VERB
ftr-434	661	37	separately	separately	ADV
ftr-434	661	38	.	.	PUNCT
ftr-434	662	1	2002	2002	NUM
ftr-434	662	2	]	]	X
ftr-434	663	1	it	it	PRON
ftr-434	663	2	does	do	AUX
ftr-434	663	3	not	not	PART
ftr-434	663	4	compute	compute	VERB
ftr-434	663	5	571	571	NUM
ftr-434	663	6	income	income	NOUN
ftr-434	663	7	over	over	ADP
ftr-434	663	8	the	the	DET
ftr-434	663	9	applicable	applicable	ADJ
ftr-434	663	10	threshold	threshold	NOUN
ftr-434	663	11	amount	amount	NOUN
ftr-434	663	12	;	;	PUNCT
ftr-434	663	13	or	or	CCONJ
ftr-434	663	14	(	(	PUNCT
ftr-434	663	15	ii	ii	NOUN
ftr-434	663	16	)	)	PUNCT
ftr-434	663	17	80	80	NUM
ftr-434	663	18	%	%	NOUN
ftr-434	663	19	of	of	ADP
ftr-434	663	20	the	the	DET
ftr-434	663	21	amount	amount	NOUN
ftr-434	663	22	of	of	ADP
ftr-434	663	23	the	the	DET
ftr-434	663	24	itemized	itemize	VERB
ftr-434	663	25	deductions	deduction	NOUN
ftr-434	663	26	otherwise	otherwise	ADV
ftr-434	663	27	allowable	allowable	ADJ
ftr-434	663	28	.	.	PUNCT
ftr-434	664	1	for	for	ADP
ftr-434	664	2	2002	2002	NUM
ftr-434	664	3	,	,	PUNCT
ftr-434	664	4	the	the	DET
ftr-434	664	5	applicable	applicable	ADJ
ftr-434	664	6	threshold132	threshold132	PROPN
ftr-434	664	7	amount	amount	NOUN
ftr-434	664	8	is	be	AUX
ftr-434	664	9	$	$	SYM
ftr-434	664	10	137,300	137,300	NUM
ftr-434	664	11	(	(	PUNCT
ftr-434	664	12	$	$	SYM
ftr-434	664	13	68,650	68,650	NUM
ftr-434	664	14	for	for	ADP
ftr-434	664	15	married	married	ADJ
ftr-434	664	16	individuals	individual	NOUN
ftr-434	664	17	filing	file	VERB
ftr-434	664	18	separately	separately	ADV
ftr-434	664	19	)	)	PUNCT
ftr-434	664	20	.	.	PUNCT
ftr-434	665	1	medical	medical	ADJ
ftr-434	665	2	expenses	expense	NOUN
ftr-434	665	3	,	,	PUNCT
ftr-434	665	4	investment	investment	NOUN
ftr-434	665	5	interest	interest	NOUN
ftr-434	665	6	expenses	expense	NOUN
ftr-434	665	7	,	,	PUNCT
ftr-434	665	8	and	and	CCONJ
ftr-434	665	9	casualty	casualty	NOUN
ftr-434	665	10	or	or	CCONJ
ftr-434	665	11	theft	theft	NOUN
ftr-434	665	12	losses	loss	NOUN
ftr-434	665	13	are	be	AUX
ftr-434	665	14	not	not	PART
ftr-434	665	15	subject	subject	ADJ
ftr-434	665	16	to	to	ADP
ftr-434	665	17	the	the	DET
ftr-434	665	18	3%/80	3%/80	NUM
ftr-434	665	19	%	%	NOUN
ftr-434	665	20	reduction	reduction	NOUN
ftr-434	665	21	rule	rule	NOUN
ftr-434	665	22	.	.	PUNCT
ftr-434	666	1	as	as	ADP
ftr-434	666	2	a	a	DET
ftr-434	666	3	result	result	NOUN
ftr-434	666	4	,	,	PUNCT
ftr-434	666	5	the	the	DET
ftr-434	666	6	primary	primary	ADJ
ftr-434	666	7	itemized133	itemized133	PROPN
ftr-434	666	8	deductions	deduction	NOUN
ftr-434	666	9	subject	subject	ADJ
ftr-434	666	10	to	to	ADP
ftr-434	666	11	the	the	DET
ftr-434	666	12	3%/80	3%/80	NUM
ftr-434	666	13	%	%	NOUN
ftr-434	666	14	reduction	reduction	NOUN
ftr-434	666	15	rule	rule	NOUN
ftr-434	666	16	are	be	AUX
ftr-434	666	17	:	:	PUNCT
ftr-434	666	18	(	(	PUNCT
ftr-434	666	19	i	i	NOUN
ftr-434	666	20	)	)	PUNCT
ftr-434	666	21	state	state	NOUN
ftr-434	666	22	and	and	CCONJ
ftr-434	666	23	local	local	ADJ
ftr-434	666	24	income	income	NOUN
ftr-434	666	25	taxes	taxis	NOUN
ftr-434	666	26	,	,	PUNCT
ftr-434	666	27	(	(	PUNCT
ftr-434	666	28	ii	ii	NOUN
ftr-434	666	29	)	)	PUNCT
ftr-434	666	30	real	real	ADJ
ftr-434	666	31	and	and	CCONJ
ftr-434	666	32	personal	personal	ADJ
ftr-434	666	33	property	property	NOUN
ftr-434	666	34	taxes	taxis	NOUN
ftr-434	666	35	;	;	PUNCT
ftr-434	666	36	(	(	PUNCT
ftr-434	666	37	iii	iii	X
ftr-434	666	38	)	)	PUNCT
ftr-434	666	39	home	home	NOUN
ftr-434	666	40	mortgage	mortgage	NOUN
ftr-434	666	41	interest	interest	NOUN
ftr-434	666	42	;	;	PUNCT
ftr-434	666	43	(	(	PUNCT
ftr-434	666	44	iv	iv	X
ftr-434	666	45	)	)	PUNCT
ftr-434	666	46	charitable	charitable	ADJ
ftr-434	666	47	contributions	contribution	NOUN
ftr-434	666	48	;	;	PUNCT
ftr-434	666	49	and	and	CCONJ
ftr-434	666	50	(	(	PUNCT
ftr-434	666	51	v	v	NOUN
ftr-434	666	52	)	)	PUNCT
ftr-434	666	53	miscellaneous	miscellaneous	ADJ
ftr-434	666	54	itemized	itemize	VERB
ftr-434	666	55	deductions	deduction	NOUN
ftr-434	666	56	subject	subject	ADJ
ftr-434	666	57	to	to	ADP
ftr-434	666	58	the	the	DET
ftr-434	666	59	2	2	NUM
ftr-434	666	60	%	%	NOUN
ftr-434	666	61	limitation	limitation	NOUN
ftr-434	666	62	of	of	ADP
ftr-434	666	63	section	section	NOUN
ftr-434	666	64	67(a	67(a	NUM
ftr-434	666	65	)	)	PUNCT
ftr-434	666	66	(	(	PUNCT
ftr-434	666	67	which	which	PRON
ftr-434	666	68	includes	include	VERB
ftr-434	666	69	unreimbursed	unreimbursed	ADJ
ftr-434	666	70	employee	employee	NOUN
ftr-434	666	71	expenses	expense	NOUN
ftr-434	666	72	,	,	PUNCT
ftr-434	666	73	investment	investment	NOUN
ftr-434	666	74	expenses	expense	NOUN
ftr-434	666	75	,	,	PUNCT
ftr-434	666	76	and	and	CCONJ
ftr-434	666	77	tax	tax	NOUN
ftr-434	666	78	preparation	preparation	NOUN
ftr-434	666	79	fees	fee	NOUN
ftr-434	666	80	)	)	PUNCT
ftr-434	666	81	.	.	PUNCT
ftr-434	667	1	for	for	ADP
ftr-434	667	2	a	a	DET
ftr-434	667	3	higher	high	ADJ
ftr-434	667	4	income	income	NOUN
ftr-434	667	5	taxpayer	taxpayer	NOUN
ftr-434	667	6	,	,	PUNCT
ftr-434	667	7	the	the	DET
ftr-434	667	8	3%/80	3%/80	NUM
ftr-434	667	9	%	%	NOUN
ftr-434	667	10	reduction	reduction	NOUN
ftr-434	667	11	rule	rule	NOUN
ftr-434	667	12	can	can	AUX
ftr-434	667	13	significantly	significantly	ADV
ftr-434	667	14	reduce	reduce	VERB
ftr-434	667	15	the	the	DET
ftr-434	667	16	value	value	NOUN
ftr-434	667	17	of	of	ADP
ftr-434	667	18	a	a	DET
ftr-434	667	19	charitable	charitable	ADJ
ftr-434	667	20	deduction	deduction	NOUN
ftr-434	667	21	,	,	PUNCT
ftr-434	667	22	particularly	particularly	ADV
ftr-434	667	23	if	if	SCONJ
ftr-434	667	24	the	the	DET
ftr-434	667	25	taxpayer	taxpayer	NOUN
ftr-434	667	26	lives	live	VERB
ftr-434	667	27	in	in	ADP
ftr-434	667	28	a	a	DET
ftr-434	667	29	state	state	NOUN
ftr-434	667	30	that	that	PRON
ftr-434	667	31	does	do	AUX
ftr-434	667	32	not	not	PART
ftr-434	667	33	impose	impose	VERB
ftr-434	667	34	a	a	DET
ftr-434	667	35	state	state	NOUN
ftr-434	667	36	income	income	NOUN
ftr-434	667	37	tax.134	tax.134	NOUN
ftr-434	667	38	example	example	NOUN
ftr-434	667	39	#	#	SYM
ftr-434	667	40	3	3	NUM
ftr-434	667	41	:	:	PUNCT
ftr-434	667	42	both	both	DET
ftr-434	667	43	texas	texas	PROPN
ftr-434	667	44	hank	hank	PROPN
ftr-434	667	45	and	and	CCONJ
ftr-434	667	46	california	california	PROPN
ftr-434	667	47	cal	cal	PROPN
ftr-434	667	48	are	be	AUX
ftr-434	667	49	single	single	ADJ
ftr-434	667	50	individuals	individual	NOUN
ftr-434	667	51	with	with	ADP
ftr-434	667	52	adjusted	adjusted	ADJ
ftr-434	667	53	gross	gross	ADJ
ftr-434	667	54	income	income	NOUN
ftr-434	667	55	of	of	ADP
ftr-434	667	56	$	$	SYM
ftr-434	667	57	1	1	NUM
ftr-434	667	58	million	million	NUM
ftr-434	667	59	in	in	ADP
ftr-434	667	60	2002	2002	NUM
ftr-434	667	61	.	.	PUNCT
ftr-434	668	1	they	they	PRON
ftr-434	668	2	both	both	PRON
ftr-434	668	3	rent	rent	VERB
ftr-434	668	4	their	their	PRON
ftr-434	668	5	homes	home	NOUN
ftr-434	668	6	,	,	PUNCT
ftr-434	668	7	so	so	SCONJ
ftr-434	668	8	they	they	PRON
ftr-434	668	9	pay	pay	VERB
ftr-434	668	10	no	no	DET
ftr-434	668	11	real	real	ADJ
ftr-434	668	12	estate	estate	NOUN
ftr-434	668	13	taxes	taxis	NOUN
ftr-434	668	14	and	and	CCONJ
ftr-434	668	15	claim	claim	VERB
ftr-434	668	16	no	no	DET
ftr-434	668	17	home	home	NOUN
ftr-434	668	18	mortgage	mortgage	NOUN
ftr-434	668	19	interest	interest	NOUN
ftr-434	668	20	deductions	deduction	NOUN
ftr-434	668	21	.	.	PUNCT
ftr-434	669	1	their	their	PRON
ftr-434	669	2	itemized	itemize	VERB
ftr-434	669	3	deductions	deduction	NOUN
ftr-434	669	4	subject	subject	ADJ
ftr-434	669	5	to	to	ADP
ftr-434	669	6	the	the	DET
ftr-434	669	7	3%/80	3%/80	NUM
ftr-434	669	8	%	%	NOUN
ftr-434	669	9	reduction	reduction	NOUN
ftr-434	669	10	rule	rule	NOUN
ftr-434	669	11	are	be	AUX
ftr-434	669	12	as	as	SCONJ
ftr-434	669	13	follows	follow	VERB
ftr-434	669	14	:	:	PUNCT
ftr-434	669	15	texas	texas	PROPN
ftr-434	669	16	hank	hank	PROPN
ftr-434	669	17	california	california	PROPN
ftr-434	669	18	cal	cal	PROPN
ftr-434	669	19	1	1	NUM
ftr-434	669	20	.	.	PUNCT
ftr-434	669	21	state	state	PROPN
ftr-434	669	22	&	&	CCONJ
ftr-434	669	23	local	local	ADJ
ftr-434	669	24	income	income	NOUN
ftr-434	669	25	tax	tax	NOUN
ftr-434	669	26	-0	-0	PUNCT
ftr-434	669	27	$	$	SYM
ftr-434	669	28	85,000	85,000	NUM
ftr-434	669	29	*	*	SYM
ftr-434	669	30	2	2	NUM
ftr-434	669	31	.	.	X
ftr-434	669	32	real	real	ADJ
ftr-434	669	33	&	&	CCONJ
ftr-434	669	34	personal	personal	ADJ
ftr-434	669	35	property	property	NOUN
ftr-434	669	36	tax	tax	NOUN
ftr-434	669	37	$	$	SYM
ftr-434	669	38	2,000	2,000	NUM
ftr-434	669	39	$	$	SYM
ftr-434	669	40	2,000	2,000	NUM
ftr-434	669	41	3	3	NUM
ftr-434	669	42	.	.	PUNCT
ftr-434	670	1	home	home	NOUN
ftr-434	670	2	mortgage	mortgage	NOUN
ftr-434	670	3	interest	interest	NOUN
ftr-434	670	4	-0	-0	PROPN
ftr-434	670	5	-	-	PUNCT
ftr-434	670	6	04	04	NUM
ftr-434	670	7	.	.	PUNCT
ftr-434	671	1	charitable	charitable	ADJ
ftr-434	671	2	gifts	gift	NOUN
ftr-434	671	3	$	$	SYM
ftr-434	671	4	30,000	30,000	NUM
ftr-434	671	5	$	$	SYM
ftr-434	671	6	30,000	30,000	NUM
ftr-434	671	7	5	5	NUM
ftr-434	671	8	.	.	PUNCT
ftr-434	672	1	misc	misc	PROPN
ftr-434	672	2	.	.	PUNCT
ftr-434	673	1	itemized	itemize	VERB
ftr-434	673	2	deductions	deduction	NOUN
ftr-434	673	3	-0	-0	PUNCT
ftr-434	673	4	-	-	SYM
ftr-434	673	5	0total	0total	NUM
ftr-434	673	6	deductions	deduction	NOUN
ftr-434	673	7	$	$	SYM
ftr-434	673	8	32,000	32,000	NUM
ftr-434	673	9	$	$	SYM
ftr-434	673	10	117,000	117,000	NUM
ftr-434	673	11	reduction	reduction	NOUN
ftr-434	673	12	amount	amount	NOUN
ftr-434	673	13	(	(	PUNCT
ftr-434	673	14	$	$	SYM
ftr-434	673	15	25,600	25,600	NUM
ftr-434	673	16	)	)	PUNCT
ftr-434	673	17	*	*	PUNCT
ftr-434	673	18	*	*	PUNCT
ftr-434	673	19	(	(	PUNCT
ftr-434	673	20	$	$	SYM
ftr-434	673	21	25,881	25,881	NUM
ftr-434	673	22	)	)	PUNCT
ftr-434	673	23	*	*	PUNCT
ftr-434	674	1	*	*	PUNCT
ftr-434	674	2	*	*	PUNCT
ftr-434	674	3	permitted	permit	VERB
ftr-434	674	4	itemized	itemize	VERB
ftr-434	674	5	deductions	deduction	NOUN
ftr-434	674	6	$	$	SYM
ftr-434	674	7	6,400	6,400	NUM
ftr-434	674	8	$	$	SYM
ftr-434	674	9	91,119	91,119	NUM
ftr-434	674	10	132	132	NUM
ftr-434	674	11	.	.	PUNCT
ftr-434	675	1	irc	irc	PROPN
ftr-434	675	2	§	§	PROPN
ftr-434	675	3	68(a	68(a	NUM
ftr-434	675	4	)	)	PUNCT
ftr-434	675	5	.	.	PUNCT
ftr-434	676	1	133	133	NUM
ftr-434	676	2	.	.	PUNCT
ftr-434	677	1	i	i	PRON
ftr-434	677	2	d.	d.	PROPN
ftr-434	677	3	§	§	PROPN
ftr-434	677	4	68(c	68(c	NUM
ftr-434	677	5	)	)	PUNCT
ftr-434	677	6	.	.	PUNCT
ftr-434	678	1	134	134	NUM
ftr-434	678	2	.	.	PUNCT
ftr-434	679	1	state	state	NOUN
ftr-434	679	2	income	income	NOUN
ftr-434	679	3	taxes	taxis	NOUN
ftr-434	679	4	are	be	AUX
ftr-434	679	5	allowed	allow	VERB
ftr-434	679	6	as	as	ADP
ftr-434	679	7	an	an	DET
ftr-434	679	8	itemized	itemize	VERB
ftr-434	679	9	deduction	deduction	NOUN
ftr-434	679	10	.	.	PUNCT
ftr-434	680	1	irc	irc	PROPN
ftr-434	680	2	§	§	PROPN
ftr-434	680	3	164(a)(3	164(a)(3	NUM
ftr-434	680	4	)	)	PUNCT
ftr-434	680	5	.	.	PUNCT
ftr-434	681	1	taxpayers	taxpayer	NOUN
ftr-434	681	2	who	who	PRON
ftr-434	681	3	pay	pay	VERB
ftr-434	681	4	no	no	DET
ftr-434	681	5	state	state	NOUN
ftr-434	681	6	income	income	NOUN
ftr-434	681	7	tax	tax	NOUN
ftr-434	681	8	may	may	AUX
ftr-434	681	9	have	have	VERB
ftr-434	681	10	a	a	DET
ftr-434	681	11	small	small	ADJ
ftr-434	681	12	amount	amount	NOUN
ftr-434	681	13	of	of	ADP
ftr-434	681	14	itemized	itemize	VERB
ftr-434	681	15	deductions	deduction	NOUN
ftr-434	681	16	.	.	PUNCT
ftr-434	682	1	the	the	DET
ftr-434	682	2	states	state	NOUN
ftr-434	682	3	that	that	PRON
ftr-434	682	4	do	do	AUX
ftr-434	682	5	not	not	PART
ftr-434	682	6	impose	impose	VERB
ftr-434	682	7	an	an	DET
ftr-434	682	8	income	income	NOUN
ftr-434	682	9	tax	tax	NOUN
ftr-434	682	10	are	be	AUX
ftr-434	682	11	:	:	PUNCT
ftr-434	682	12	alaska	alaska	PROPN
ftr-434	682	13	,	,	PUNCT
ftr-434	682	14	florida	florida	PROPN
ftr-434	682	15	,	,	PUNCT
ftr-434	682	16	nevada	nevada	PROPN
ftr-434	682	17	,	,	PUNCT
ftr-434	682	18	south	south	PROPN
ftr-434	682	19	dakota	dakota	PROPN
ftr-434	682	20	,	,	PUNCT
ftr-434	682	21	texas	texas	PROPN
ftr-434	682	22	,	,	PUNCT
ftr-434	682	23	washington	washington	PROPN
ftr-434	682	24	and	and	CCONJ
ftr-434	682	25	wyoming	wyoming	PROPN
ftr-434	682	26	.	.	PUNCT
ftr-434	683	1	new	new	PROPN
ftr-434	683	2	hampshire	hampshire	PROPN
ftr-434	683	3	and	and	CCONJ
ftr-434	683	4	tennessee	tennessee	PROPN
ftr-434	683	5	impose	impose	VERB
ftr-434	683	6	an	an	DET
ftr-434	683	7	income	income	NOUN
ftr-434	683	8	tax	tax	NOUN
ftr-434	683	9	on	on	ADP
ftr-434	683	10	limited	limited	ADJ
ftr-434	683	11	types	type	NOUN
ftr-434	683	12	of	of	ADP
ftr-434	683	13	income	income	NOUN
ftr-434	683	14	,	,	PUNCT
ftr-434	683	15	such	such	ADJ
ftr-434	683	16	as	as	ADP
ftr-434	683	17	interest	interest	NOUN
ftr-434	683	18	,	,	PUNCT
ftr-434	683	19	dividends	dividend	NOUN
ftr-434	683	20	,	,	PUNCT
ftr-434	683	21	and	and	CCONJ
ftr-434	683	22	capital	capital	NOUN
ftr-434	683	23	gains	gain	NOUN
ftr-434	683	24	.	.	PUNCT
ftr-434	684	1	h.r	h.r	PROPN
ftr-434	684	2	.	.	PROPN
ftr-434	684	3	rep	rep	PROPN
ftr-434	684	4	.	.	PROPN
ftr-434	685	1	no	no	PROPN
ftr-434	686	1	.	.	NOUN
ftr-434	686	2	389	389	NUM
ftr-434	686	3	,	,	PUNCT
ftr-434	686	4	104th	104th	ADJ
ftr-434	686	5	cong	cong	NOUN
ftr-434	686	6	.	.	PROPN
ftr-434	686	7	,	,	PUNCT
ftr-434	686	8	2d	2d	NUM
ftr-434	686	9	sess	sess	NOUN
ftr-434	686	10	.	.	PUNCT
ftr-434	687	1	,	,	PUNCT
ftr-434	687	2	reprinted	reprint	VERB
ftr-434	687	3	in	in	ADP
ftr-434	687	4	1995	1995	NUM
ftr-434	687	5	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-434	687	6	.	.	PUNCT
ftr-434	688	1	1006	1006	NUM
ftr-434	688	2	,	,	PUNCT
ftr-434	688	3	1008	1008	NUM
ftr-434	688	4	,	,	PUNCT
ftr-434	688	5	n.6	n.6	X
ftr-434	688	6	(	(	PUNCT
ftr-434	688	7	report	report	NOUN
ftr-434	688	8	of	of	ADP
ftr-434	688	9	judiciary	judiciary	PROPN
ftr-434	688	10	committee	committee	PROPN
ftr-434	688	11	on	on	ADP
ftr-434	688	12	public	public	ADJ
ftr-434	688	13	law	law	NOUN
ftr-434	688	14	104	104	NUM
ftr-434	688	15	-	-	SYM
ftr-434	688	16	95	95	NUM
ftr-434	688	17	,	,	PUNCT
ftr-434	688	18	state	state	NOUN
ftr-434	688	19	income	income	NOUN
ftr-434	688	20	taxation	taxation	NOUN
ftr-434	688	21	of	of	ADP
ftr-434	688	22	pension	pension	NOUN
ftr-434	688	23	income	income	NOUN
ftr-434	688	24	)	)	PUNCT
ftr-434	688	25	.	.	PUNCT
ftr-434	689	1	572	572	NUM
ftr-434	689	2	florida	florida	PROPN
ftr-434	689	3	tax	tax	NOUN
ftr-434	689	4	review	review	NOUN
ftr-434	690	1	[	[	X
ftr-434	690	2	vol.5:8	vol.5:8	NOUN
ftr-434	690	3	*	*	PUNCT
ftr-434	690	4	an	an	DET
ftr-434	690	5	approximation	approximation	NOUN
ftr-434	690	6	based	base	VERB
ftr-434	690	7	on	on	ADP
ftr-434	690	8	california	california	PROPN
ftr-434	690	9	income	income	NOUN
ftr-434	690	10	tax	tax	NOUN
ftr-434	690	11	of	of	ADP
ftr-434	690	12	$	$	SYM
ftr-434	690	13	1,876.02	1,876.02	NUM
ftr-434	690	14	+	+	CCONJ
ftr-434	690	15	9.3	9.3	NUM
ftr-434	690	16	%	%	NOUN
ftr-434	690	17	of	of	ADP
ftr-434	690	18	taxable	taxable	ADJ
ftr-434	690	19	income	income	NOUN
ftr-434	690	20	above	above	ADP
ftr-434	690	21	$	$	SYM
ftr-434	690	22	51,350	51,350	NUM
ftr-434	690	23	.	.	PUNCT
ftr-434	691	1	see	see	VERB
ftr-434	691	2	state	state	NOUN
ftr-434	691	3	tax	tax	NOUN
ftr-434	691	4	guide	guide	NOUN
ftr-434	691	5	–	–	PUNCT
ftr-434	691	6	all	all	DET
ftr-434	691	7	states	state	NOUN
ftr-434	691	8	(	(	PUNCT
ftr-434	691	9	cch	cch	PROPN
ftr-434	691	10	)	)	PUNCT
ftr-434	691	11	,	,	PUNCT
ftr-434	691	12	¶	¶	PROPN
ftr-434	691	13	905	905	NUM
ftr-434	691	14	,	,	PUNCT
ftr-434	691	15	p.	p.	NOUN
ftr-434	691	16	1328	1328	NUM
ftr-434	691	17	.	.	PUNCT
ftr-434	692	1	*	*	PUNCT
ftr-434	692	2	*	*	PUNCT
ftr-434	692	3	the	the	DET
ftr-434	692	4	reduction	reduction	NOUN
ftr-434	692	5	factor	factor	NOUN
ftr-434	692	6	under	under	ADP
ftr-434	692	7	section	section	NOUN
ftr-434	692	8	68(a	68(a	NUM
ftr-434	692	9	)	)	PUNCT
ftr-434	692	10	for	for	ADP
ftr-434	692	11	texas	texas	PROPN
ftr-434	692	12	hank	hank	PROPN
ftr-434	692	13	is	be	AUX
ftr-434	692	14	the	the	DET
ftr-434	692	15	lesser	less	ADJ
ftr-434	692	16	of	of	ADP
ftr-434	692	17	:	:	PUNCT
ftr-434	692	18	(	(	PUNCT
ftr-434	692	19	i	i	NOUN
ftr-434	692	20	)	)	PUNCT
ftr-434	692	21	80	80	NUM
ftr-434	692	22	%	%	NOUN
ftr-434	692	23	of	of	ADP
ftr-434	692	24	the	the	DET
ftr-434	692	25	otherwise	otherwise	ADV
ftr-434	692	26	allowable	allowable	ADJ
ftr-434	692	27	deduction	deduction	NOUN
ftr-434	692	28	(	(	PUNCT
ftr-434	692	29	$	$	SYM
ftr-434	692	30	32,000	32,000	NUM
ftr-434	692	31	x	x	SYM
ftr-434	692	32	80	80	NUM
ftr-434	692	33	%	%	NOUN
ftr-434	692	34	=	=	NOUN
ftr-434	692	35	$	$	SYM
ftr-434	692	36	25,600	25,600	NUM
ftr-434	692	37	)	)	PUNCT
ftr-434	692	38	,	,	PUNCT
ftr-434	692	39	or	or	CCONJ
ftr-434	692	40	(	(	PUNCT
ftr-434	692	41	ii	ii	NOUN
ftr-434	692	42	)	)	PUNCT
ftr-434	692	43	3	3	NUM
ftr-434	692	44	%	%	NOUN
ftr-434	692	45	of	of	ADP
ftr-434	692	46	his	his	PRON
ftr-434	692	47	adjusted	adjust	VERB
ftr-434	692	48	gross	gross	ADJ
ftr-434	692	49	income	income	NOUN
ftr-434	692	50	in	in	ADP
ftr-434	692	51	excess	excess	NOUN
ftr-434	692	52	of	of	ADP
ftr-434	692	53	the	the	DET
ftr-434	692	54	threshold	threshold	NOUN
ftr-434	692	55	amount	amount	NOUN
ftr-434	692	56	:	:	PUNCT
ftr-434	692	57	(	(	PUNCT
ftr-434	692	58	$	$	SYM
ftr-434	692	59	1	1	NUM
ftr-434	692	60	million	million	NUM
ftr-434	692	61	$	$	SYM
ftr-434	692	62	137,300	137,300	NUM
ftr-434	692	63	=	=	SYM
ftr-434	692	64	$	$	SYM
ftr-434	692	65	862,700	862,700	NUM
ftr-434	692	66	)	)	PUNCT
ftr-434	692	67	x	x	PUNCT
ftr-434	692	68	3	3	NUM
ftr-434	692	69	%	%	NOUN
ftr-434	692	70	=	=	NOUN
ftr-434	692	71	$	$	SYM
ftr-434	692	72	25,881	25,881	NUM
ftr-434	692	73	.	.	PUNCT
ftr-434	693	1	*	*	PUNCT
ftr-434	693	2	*	*	PUNCT
ftr-434	693	3	*	*	PUNCT
ftr-434	693	4	the	the	DET
ftr-434	693	5	reduction	reduction	NOUN
ftr-434	693	6	factor	factor	NOUN
ftr-434	693	7	under	under	ADP
ftr-434	693	8	section	section	NOUN
ftr-434	693	9	68(a	68(a	NUM
ftr-434	693	10	)	)	PUNCT
ftr-434	693	11	for	for	ADP
ftr-434	693	12	california	california	PROPN
ftr-434	693	13	cal	cal	PROPN
ftr-434	693	14	is	be	AUX
ftr-434	693	15	the	the	DET
ftr-434	693	16	lesser	less	ADJ
ftr-434	693	17	of	of	ADP
ftr-434	693	18	:	:	PUNCT
ftr-434	693	19	(	(	PUNCT
ftr-434	693	20	i	i	NOUN
ftr-434	693	21	)	)	PUNCT
ftr-434	693	22	80	80	NUM
ftr-434	693	23	%	%	NOUN
ftr-434	693	24	of	of	ADP
ftr-434	693	25	the	the	DET
ftr-434	693	26	otherwise	otherwise	ADV
ftr-434	693	27	allowable	allowable	ADJ
ftr-434	693	28	deductions	deduction	NOUN
ftr-434	693	29	(	(	PUNCT
ftr-434	693	30	$	$	SYM
ftr-434	693	31	117,000	117,000	NUM
ftr-434	693	32	x	x	SYM
ftr-434	693	33	80	80	NUM
ftr-434	693	34	%	%	NOUN
ftr-434	693	35	=	=	NOUN
ftr-434	693	36	$	$	SYM
ftr-434	693	37	93,600	93,600	NUM
ftr-434	693	38	)	)	PUNCT
ftr-434	693	39	,	,	PUNCT
ftr-434	693	40	or	or	CCONJ
ftr-434	693	41	(	(	PUNCT
ftr-434	693	42	ii	ii	NOUN
ftr-434	693	43	)	)	PUNCT
ftr-434	693	44	3	3	NUM
ftr-434	693	45	%	%	NOUN
ftr-434	693	46	of	of	ADP
ftr-434	693	47	his	his	PRON
ftr-434	693	48	adjusted	adjust	VERB
ftr-434	693	49	gross	gross	ADJ
ftr-434	693	50	income	income	NOUN
ftr-434	693	51	in	in	ADP
ftr-434	693	52	excess	excess	NOUN
ftr-434	693	53	of	of	ADP
ftr-434	693	54	the	the	DET
ftr-434	693	55	threshold	threshold	NOUN
ftr-434	693	56	amount	amount	NOUN
ftr-434	693	57	:	:	PUNCT
ftr-434	693	58	(	(	PUNCT
ftr-434	693	59	$	$	SYM
ftr-434	693	60	1	1	NUM
ftr-434	693	61	million	million	NUM
ftr-434	693	62	$	$	SYM
ftr-434	693	63	137,300	137,300	NUM
ftr-434	693	64	=	=	SYM
ftr-434	693	65	$	$	SYM
ftr-434	693	66	862,700	862,700	NUM
ftr-434	693	67	)	)	PUNCT
ftr-434	693	68	x	x	PUNCT
ftr-434	693	69	3	3	NUM
ftr-434	693	70	%	%	NOUN
ftr-434	693	71	=	=	NOUN
ftr-434	693	72	$	$	SYM
ftr-434	693	73	25,881	25,881	NUM
ftr-434	693	74	.	.	PUNCT
ftr-434	694	1	in	in	ADP
ftr-434	694	2	this	this	DET
ftr-434	694	3	example	example	NOUN
ftr-434	694	4	,	,	PUNCT
ftr-434	694	5	texas	texas	PROPN
ftr-434	694	6	hank	hank	PROPN
ftr-434	694	7	is	be	AUX
ftr-434	694	8	able	able	ADJ
ftr-434	694	9	to	to	PART
ftr-434	694	10	deduct	deduct	VERB
ftr-434	694	11	only	only	ADV
ftr-434	694	12	20	20	NUM
ftr-434	694	13	%	%	NOUN
ftr-434	694	14	of	of	ADP
ftr-434	694	15	his	his	PRON
ftr-434	694	16	charitable	charitable	ADJ
ftr-434	694	17	contribution	contribution	NOUN
ftr-434	694	18	(	(	PUNCT
ftr-434	694	19	a	a	DET
ftr-434	694	20	$	$	SYM
ftr-434	694	21	6,000	6,000	NUM
ftr-434	694	22	deduction	deduction	NOUN
ftr-434	694	23	on	on	ADP
ftr-434	694	24	a	a	DET
ftr-434	694	25	$	$	SYM
ftr-434	694	26	30,000	30,000	NUM
ftr-434	694	27	contribution	contribution	NOUN
ftr-434	694	28	)	)	PUNCT
ftr-434	694	29	.	.	PUNCT
ftr-434	695	1	in	in	ADP
ftr-434	695	2	contrast	contrast	NOUN
ftr-434	695	3	,	,	PUNCT
ftr-434	695	4	california	california	PROPN
ftr-434	695	5	cal	cal	PROPN
ftr-434	695	6	can	can	AUX
ftr-434	695	7	deduct	deduct	VERB
ftr-434	695	8	the	the	DET
ftr-434	695	9	full	full	ADJ
ftr-434	695	10	$	$	SYM
ftr-434	695	11	30,000	30,000	NUM
ftr-434	695	12	.	.	PUNCT
ftr-434	696	1	cal	cal	PROPN
ftr-434	696	2	is	be	AUX
ftr-434	696	3	obligated	obligate	VERB
ftr-434	696	4	to	to	PART
ftr-434	696	5	pay	pay	VERB
ftr-434	696	6	the	the	DET
ftr-434	696	7	california	california	PROPN
ftr-434	696	8	state	state	NOUN
ftr-434	696	9	income	income	NOUN
ftr-434	696	10	tax	tax	NOUN
ftr-434	696	11	in	in	ADP
ftr-434	696	12	any	any	DET
ftr-434	696	13	event	event	NOUN
ftr-434	696	14	,	,	PUNCT
ftr-434	696	15	and	and	CCONJ
ftr-434	696	16	the	the	DET
ftr-434	696	17	reduction	reduction	NOUN
ftr-434	696	18	amount	amount	NOUN
ftr-434	696	19	under	under	ADP
ftr-434	696	20	section	section	NOUN
ftr-434	696	21	68(a	68(a	NUM
ftr-434	696	22	)	)	PUNCT
ftr-434	696	23	is	be	AUX
ftr-434	696	24	based	base	VERB
ftr-434	696	25	on	on	ADP
ftr-434	696	26	cal	cal	PROPN
ftr-434	696	27	’s	’s	PART
ftr-434	696	28	adjusted	adjust	VERB
ftr-434	696	29	gross	gross	ADJ
ftr-434	696	30	income	income	NOUN
ftr-434	696	31	.	.	PUNCT
ftr-434	697	1	in	in	ADP
ftr-434	697	2	effect	effect	NOUN
ftr-434	697	3	,	,	PUNCT
ftr-434	697	4	the	the	DET
ftr-434	697	5	reduction	reduction	NOUN
ftr-434	697	6	factor	factor	NOUN
ftr-434	697	7	only	only	ADV
ftr-434	697	8	reduces	reduce	VERB
ftr-434	697	9	cal	cal	PROPN
ftr-434	697	10	’s	’s	PART
ftr-434	697	11	ability	ability	NOUN
ftr-434	697	12	to	to	PART
ftr-434	697	13	deduct	deduct	VERB
ftr-434	697	14	the	the	DET
ftr-434	697	15	california	california	PROPN
ftr-434	697	16	state	state	PROPN
ftr-434	697	17	income	income	NOUN
ftr-434	697	18	tax	tax	NOUN
ftr-434	697	19	.	.	PUNCT
ftr-434	698	1	c.	c.	NOUN
ftr-434	698	2	50	50	NUM
ftr-434	698	3	%	%	NOUN
ftr-434	698	4	,	,	PUNCT
ftr-434	698	5	30	30	NUM
ftr-434	698	6	%	%	NOUN
ftr-434	698	7	and	and	CCONJ
ftr-434	698	8	20	20	NUM
ftr-434	698	9	%	%	NOUN
ftr-434	698	10	limitations	limitation	NOUN
ftr-434	698	11	a	a	DET
ftr-434	698	12	taxpayer	taxpayer	NOUN
ftr-434	698	13	can	can	AUX
ftr-434	698	14	not	not	PART
ftr-434	698	15	claim	claim	VERB
ftr-434	698	16	charitable	charitable	ADJ
ftr-434	698	17	contribution	contribution	NOUN
ftr-434	698	18	deductions	deduction	NOUN
ftr-434	698	19	in	in	ADP
ftr-434	698	20	excess	excess	NOUN
ftr-434	698	21	of	of	ADP
ftr-434	698	22	a	a	DET
ftr-434	698	23	certain	certain	ADJ
ftr-434	698	24	percentage	percentage	NOUN
ftr-434	698	25	of	of	ADP
ftr-434	698	26	his	his	PRON
ftr-434	698	27	or	or	CCONJ
ftr-434	698	28	her	her	PRON
ftr-434	698	29	“	"	PUNCT
ftr-434	698	30	contribution	contribution	NOUN
ftr-434	698	31	base	base	NOUN
ftr-434	698	32	.	.	PUNCT
ftr-434	698	33	”	"	PUNCT
ftr-434	699	1	the	the	DET
ftr-434	699	2	“	"	PUNCT
ftr-434	699	3	contribution	contribution	NOUN
ftr-434	699	4	base	base	NOUN
ftr-434	699	5	”	"	PUNCT
ftr-434	699	6	is	be	AUX
ftr-434	699	7	simply	simply	ADV
ftr-434	699	8	the	the	DET
ftr-434	699	9	taxpayer	taxpayer	NOUN
ftr-434	699	10	’s	’s	PART
ftr-434	699	11	adjusted	adjust	VERB
ftr-434	699	12	gross	gross	ADJ
ftr-434	699	13	income	income	NOUN
ftr-434	699	14	without	without	ADP
ftr-434	699	15	regard	regard	NOUN
ftr-434	699	16	to	to	ADP
ftr-434	699	17	any	any	DET
ftr-434	699	18	net	net	ADJ
ftr-434	699	19	operating	operating	NOUN
ftr-434	699	20	loss	loss	NOUN
ftr-434	699	21	carryback	carryback	NOUN
ftr-434	699	22	under	under	ADP
ftr-434	699	23	section	section	NOUN
ftr-434	699	24	172	172	NUM
ftr-434	699	25	.	.	PUNCT
ftr-434	700	1	cash	cash	NOUN
ftr-434	700	2	contributions	contribution	NOUN
ftr-434	700	3	to	to	ADP
ftr-434	700	4	public135	public135	PROPN
ftr-434	700	5	charities	charity	NOUN
ftr-434	700	6	can	can	AUX
ftr-434	700	7	be	be	AUX
ftr-434	700	8	deducted	deduct	VERB
ftr-434	700	9	up	up	ADP
ftr-434	700	10	to	to	PART
ftr-434	700	11	50	50	NUM
ftr-434	700	12	%	%	NOUN
ftr-434	700	13	of	of	ADP
ftr-434	700	14	the	the	DET
ftr-434	700	15	taxpayer	taxpayer	NOUN
ftr-434	700	16	’s	’s	PART
ftr-434	700	17	“	"	PUNCT
ftr-434	700	18	contribution	contribution	NOUN
ftr-434	700	19	base	base	NOUN
ftr-434	700	20	.	.	PUNCT
ftr-434	700	21	”136	”136	PUNCT
ftr-434	701	1	non	non	ADJ
ftr-434	701	2	-	-	ADJ
ftr-434	701	3	cash	cash	ADJ
ftr-434	701	4	contributions	contribution	NOUN
ftr-434	701	5	can	can	AUX
ftr-434	701	6	be	be	AUX
ftr-434	701	7	deducted	deduct	VERB
ftr-434	701	8	to	to	ADP
ftr-434	701	9	the	the	DET
ftr-434	701	10	extent	extent	NOUN
ftr-434	701	11	of	of	ADP
ftr-434	701	12	30	30	NUM
ftr-434	701	13	%	%	NOUN
ftr-434	701	14	of	of	ADP
ftr-434	701	15	the	the	DET
ftr-434	701	16	taxpayer	taxpayer	NOUN
ftr-434	701	17	’s	’s	PART
ftr-434	701	18	“	"	PUNCT
ftr-434	701	19	contribution	contribution	NOUN
ftr-434	701	20	base	base	NOUN
ftr-434	701	21	.	.	PUNCT
ftr-434	701	22	”	"	PUNCT
ftr-434	702	1	if	if	SCONJ
ftr-434	702	2	the	the	DET
ftr-434	702	3	gift	gift	NOUN
ftr-434	702	4	is	be	AUX
ftr-434	702	5	made	make	VERB
ftr-434	702	6	to	to	ADP
ftr-434	702	7	a	a	DET
ftr-434	702	8	private	private	ADJ
ftr-434	702	9	foundation	foundation	NOUN
ftr-434	702	10	,	,	PUNCT
ftr-434	702	11	rather	rather	ADV
ftr-434	702	12	than137	than137	PROPN
ftr-434	702	13	138	138	NUM
ftr-434	702	14	to	to	ADP
ftr-434	702	15	a	a	DET
ftr-434	702	16	public	public	ADJ
ftr-434	702	17	charity	charity	NOUN
ftr-434	702	18	,	,	PUNCT
ftr-434	702	19	the	the	DET
ftr-434	702	20	percentage	percentage	NOUN
ftr-434	702	21	limitations	limitation	NOUN
ftr-434	702	22	are	be	AUX
ftr-434	702	23	30	30	NUM
ftr-434	702	24	%	%	NOUN
ftr-434	702	25	and	and	CCONJ
ftr-434	702	26	20	20	NUM
ftr-434	702	27	%	%	NOUN
ftr-434	702	28	rather	rather	ADV
ftr-434	702	29	than	than	ADP
ftr-434	702	30	135	135	NUM
ftr-434	702	31	.	.	PUNCT
ftr-434	703	1	irc	irc	PROPN
ftr-434	703	2	§	§	PROPN
ftr-434	703	3	170(b)(1)(f	170(b)(1)(f	PROPN
ftr-434	703	4	)	)	PUNCT
ftr-434	703	5	.	.	PUNCT
ftr-434	704	1	136	136	NUM
ftr-434	704	2	.	.	PUNCT
ftr-434	705	1	i	i	PRON
ftr-434	705	2	d.	d.	PROPN
ftr-434	705	3	§	§	PROPN
ftr-434	705	4	170(b)(1)(a	170(b)(1)(a	NUM
ftr-434	705	5	)	)	PUNCT
ftr-434	705	6	.	.	PUNCT
ftr-434	706	1	137	137	NUM
ftr-434	706	2	.	.	PUNCT
ftr-434	707	1	i	i	PRON
ftr-434	707	2	d.	d.	PROPN
ftr-434	707	3	§	§	PROPN
ftr-434	707	4	170(b)(1)(b)(i	170(b)(1)(b)(i	NUM
ftr-434	707	5	)	)	PUNCT
ftr-434	707	6	.	.	PUNCT
ftr-434	708	1	138	138	NUM
ftr-434	708	2	.	.	PUNCT
ftr-434	709	1	a	a	DET
ftr-434	709	2	“	"	PUNCT
ftr-434	709	3	public	public	ADJ
ftr-434	709	4	charity	charity	NOUN
ftr-434	709	5	”	"	PUNCT
ftr-434	709	6	is	be	AUX
ftr-434	709	7	an	an	DET
ftr-434	709	8	organization	organization	NOUN
ftr-434	709	9	described	describe	VERB
ftr-434	709	10	in	in	ADP
ftr-434	709	11	irc	irc	PROPN
ftr-434	709	12	§	§	PROPN
ftr-434	709	13	509(a)(1	509(a)(1	NUM
ftr-434	709	14	)	)	PUNCT
ftr-434	709	15	,	,	PUNCT
ftr-434	709	16	(	(	PUNCT
ftr-434	709	17	2	2	NUM
ftr-434	709	18	)	)	PUNCT
ftr-434	709	19	,	,	PUNCT
ftr-434	709	20	or	or	CCONJ
ftr-434	709	21	(	(	PUNCT
ftr-434	709	22	3	3	NUM
ftr-434	709	23	)	)	PUNCT
ftr-434	709	24	.	.	PUNCT
ftr-434	710	1	a	a	DET
ftr-434	710	2	public	public	ADJ
ftr-434	710	3	charity	charity	NOUN
ftr-434	710	4	generally	generally	ADV
ftr-434	710	5	receives	receive	VERB
ftr-434	710	6	at	at	ADP
ftr-434	710	7	least	least	ADJ
ftr-434	710	8	a	a	DET
ftr-434	710	9	certain	certain	ADJ
ftr-434	710	10	percentage	percentage	NOUN
ftr-434	710	11	of	of	ADP
ftr-434	710	12	its	its	PRON
ftr-434	710	13	“	"	PUNCT
ftr-434	710	14	support	support	NOUN
ftr-434	710	15	”	"	PUNCT
ftr-434	710	16	as	as	ADP
ftr-434	710	17	contributions	contribution	NOUN
ftr-434	710	18	from	from	ADP
ftr-434	710	19	the	the	DET
ftr-434	710	20	general	general	ADJ
ftr-434	710	21	public	public	NOUN
ftr-434	710	22	,	,	PUNCT
ftr-434	710	23	from	from	ADP
ftr-434	710	24	grants	grant	NOUN
ftr-434	710	25	from	from	ADP
ftr-434	710	26	the	the	DET
ftr-434	710	27	government	government	NOUN
ftr-434	710	28	or	or	CCONJ
ftr-434	710	29	from	from	ADP
ftr-434	710	30	other	other	ADJ
ftr-434	710	31	public	public	ADJ
ftr-434	710	32	charities	charity	NOUN
ftr-434	710	33	,	,	PUNCT
ftr-434	710	34	or	or	CCONJ
ftr-434	710	35	from	from	ADP
ftr-434	710	36	the	the	DET
ftr-434	710	37	performance	performance	NOUN
ftr-434	710	38	of	of	ADP
ftr-434	710	39	services	service	NOUN
ftr-434	710	40	related	relate	VERB
ftr-434	710	41	to	to	ADP
ftr-434	710	42	its	its	PRON
ftr-434	710	43	charitable	charitable	ADJ
ftr-434	710	44	purpose	purpose	NOUN
ftr-434	710	45	.	.	PUNCT
ftr-434	711	1	in	in	ADP
ftr-434	711	2	contrast	contrast	NOUN
ftr-434	711	3	,	,	PUNCT
ftr-434	711	4	a	a	DET
ftr-434	711	5	private	private	ADJ
ftr-434	711	6	foundation	foundation	NOUN
ftr-434	711	7	is	be	AUX
ftr-434	711	8	an	an	DET
ftr-434	711	9	organization	organization	NOUN
ftr-434	711	10	described	describe	VERB
ftr-434	711	11	in	in	ADP
ftr-434	711	12	irc	irc	PROPN
ftr-434	711	13	§	§	PROPN
ftr-434	711	14	501(c)(3	501(c)(3	NUM
ftr-434	711	15	)	)	PUNCT
ftr-434	711	16	,	,	PUNCT
ftr-434	711	17	which	which	PRON
ftr-434	711	18	fails	fail	VERB
ftr-434	711	19	to	to	PART
ftr-434	711	20	meet	meet	VERB
ftr-434	711	21	the	the	DET
ftr-434	711	22	support	support	NOUN
ftr-434	711	23	tests	test	NOUN
ftr-434	711	24	of	of	ADP
ftr-434	711	25	irc	irc	PROPN
ftr-434	711	26	§	§	PROPN
ftr-434	711	27	509(a)(1	509(a)(1	NUM
ftr-434	711	28	)	)	PUNCT
ftr-434	711	29	,	,	PUNCT
ftr-434	711	30	(	(	PUNCT
ftr-434	711	31	2	2	X
ftr-434	711	32	)	)	PUNCT
ftr-434	711	33	or	or	CCONJ
ftr-434	711	34	(	(	PUNCT
ftr-434	711	35	3	3	NUM
ftr-434	711	36	)	)	PUNCT
ftr-434	711	37	.	.	PUNCT
ftr-434	712	1	a	a	DET
ftr-434	712	2	private	private	ADJ
ftr-434	712	3	foundation	foundation	NOUN
ftr-434	712	4	frequently	frequently	ADV
ftr-434	712	5	receives	receive	VERB
ftr-434	712	6	the	the	DET
ftr-434	712	7	great	great	ADJ
ftr-434	712	8	majority	majority	NOUN
ftr-434	712	9	of	of	ADP
ftr-434	712	10	its	its	PRON
ftr-434	712	11	funds	fund	NOUN
ftr-434	712	12	from	from	ADP
ftr-434	712	13	a	a	DET
ftr-434	712	14	single	single	ADJ
ftr-434	712	15	individual	individual	NOUN
ftr-434	712	16	or	or	CCONJ
ftr-434	712	17	a	a	DET
ftr-434	712	18	single	single	ADJ
ftr-434	712	19	family	family	NOUN
ftr-434	712	20	group	group	NOUN
ftr-434	712	21	.	.	PUNCT
ftr-434	713	1	2002	2002	NUM
ftr-434	713	2	]	]	X
ftr-434	714	1	it	it	PRON
ftr-434	714	2	does	do	AUX
ftr-434	714	3	not	not	PART
ftr-434	714	4	compute	compute	VERB
ftr-434	714	5	573	573	NUM
ftr-434	714	6	50	50	NUM
ftr-434	714	7	%	%	NOUN
ftr-434	714	8	and	and	CCONJ
ftr-434	714	9	30	30	NUM
ftr-434	714	10	%	%	NOUN
ftr-434	714	11	.	.	PUNCT
ftr-434	715	1	if	if	SCONJ
ftr-434	715	2	the	the	DET
ftr-434	715	3	taxpayer	taxpayer	NOUN
ftr-434	715	4	’s	’s	PART
ftr-434	715	5	contribution	contribution	NOUN
ftr-434	715	6	deductions	deduction	NOUN
ftr-434	715	7	are	be	AUX
ftr-434	715	8	restricted	restrict	VERB
ftr-434	715	9	by139	by139	ADJ
ftr-434	715	10	these	these	DET
ftr-434	715	11	percentage	percentage	NOUN
ftr-434	715	12	limitations	limitation	NOUN
ftr-434	715	13	,	,	PUNCT
ftr-434	715	14	the	the	DET
ftr-434	715	15	excess	excess	ADJ
ftr-434	715	16	amount	amount	NOUN
ftr-434	715	17	may	may	AUX
ftr-434	715	18	be	be	AUX
ftr-434	715	19	carried	carry	VERB
ftr-434	715	20	over	over	ADP
ftr-434	715	21	and	and	CCONJ
ftr-434	715	22	used	use	VERB
ftr-434	715	23	in	in	ADP
ftr-434	715	24	the	the	DET
ftr-434	715	25	next	next	ADJ
ftr-434	715	26	five	five	NUM
ftr-434	715	27	years	year	NOUN
ftr-434	715	28	,	,	PUNCT
ftr-434	715	29	subject	subject	ADJ
ftr-434	715	30	to	to	ADP
ftr-434	715	31	the	the	DET
ftr-434	715	32	applicable	applicable	ADJ
ftr-434	715	33	percentage	percentage	NOUN
ftr-434	715	34	limitations	limitation	NOUN
ftr-434	715	35	in	in	ADP
ftr-434	715	36	each	each	PRON
ftr-434	715	37	of	of	ADP
ftr-434	715	38	those	those	DET
ftr-434	715	39	years	year	NOUN
ftr-434	715	40	.	.	PUNCT
ftr-434	716	1	if	if	SCONJ
ftr-434	716	2	a	a	DET
ftr-434	716	3	contribution	contribution	NOUN
ftr-434	716	4	can	can	AUX
ftr-434	716	5	not	not	PART
ftr-434	716	6	be	be	AUX
ftr-434	716	7	deducted	deduct	VERB
ftr-434	716	8	within	within	ADP
ftr-434	716	9	that	that	DET
ftr-434	716	10	five	five	NUM
ftr-434	716	11	year140	year140	PROPN
ftr-434	716	12	period	period	NOUN
ftr-434	716	13	,	,	PUNCT
ftr-434	716	14	it	it	PRON
ftr-434	716	15	will	will	AUX
ftr-434	716	16	be	be	AUX
ftr-434	716	17	lost	lose	VERB
ftr-434	716	18	.	.	PUNCT
ftr-434	717	1	d.	d.	NOUN
ftr-434	717	2	reduction	reduction	NOUN
ftr-434	717	3	of	of	ADP
ftr-434	717	4	charitable	charitable	ADJ
ftr-434	717	5	deduction	deduction	NOUN
ftr-434	717	6	for	for	ADP
ftr-434	717	7	any	any	DET
ftr-434	717	8	gain	gain	NOUN
ftr-434	717	9	that	that	PRON
ftr-434	717	10	would	would	AUX
ftr-434	717	11	be	be	AUX
ftr-434	717	12	taxed	tax	VERB
ftr-434	717	13	as	as	ADP
ftr-434	717	14	ordinary	ordinary	ADJ
ftr-434	717	15	income	income	NOUN
ftr-434	717	16	in	in	ADP
ftr-434	717	17	calculating	calculate	VERB
ftr-434	717	18	the	the	DET
ftr-434	717	19	amount	amount	NOUN
ftr-434	717	20	of	of	ADP
ftr-434	717	21	the	the	DET
ftr-434	717	22	charitable	charitable	ADJ
ftr-434	717	23	deduction	deduction	NOUN
ftr-434	717	24	in	in	ADP
ftr-434	717	25	the	the	DET
ftr-434	717	26	case	case	NOUN
ftr-434	717	27	of	of	ADP
ftr-434	717	28	a	a	DET
ftr-434	717	29	non	non	ADJ
ftr-434	717	30	-	-	ADJ
ftr-434	717	31	cash	cash	ADJ
ftr-434	717	32	contribution	contribution	NOUN
ftr-434	717	33	,	,	PUNCT
ftr-434	717	34	it	it	PRON
ftr-434	717	35	is	be	AUX
ftr-434	717	36	necessary	necessary	ADJ
ftr-434	717	37	to	to	PART
ftr-434	717	38	determine	determine	VERB
ftr-434	717	39	whether	whether	SCONJ
ftr-434	717	40	a	a	DET
ftr-434	717	41	hypothetical	hypothetical	ADJ
ftr-434	717	42	sale	sale	NOUN
ftr-434	717	43	of	of	ADP
ftr-434	717	44	the	the	DET
ftr-434	717	45	donated	donate	VERB
ftr-434	717	46	property	property	NOUN
ftr-434	717	47	would	would	AUX
ftr-434	717	48	generate	generate	VERB
ftr-434	717	49	ordinary	ordinary	ADJ
ftr-434	717	50	income	income	NOUN
ftr-434	717	51	or	or	CCONJ
ftr-434	717	52	long	long	ADJ
ftr-434	717	53	-	-	PUNCT
ftr-434	717	54	term	term	NOUN
ftr-434	717	55	capital	capital	NOUN
ftr-434	717	56	gain	gain	NOUN
ftr-434	717	57	(	(	PUNCT
ftr-434	717	58	for	for	ADP
ftr-434	717	59	these	these	DET
ftr-434	717	60	purposes	purpose	NOUN
ftr-434	717	61	,	,	PUNCT
ftr-434	717	62	a	a	DET
ftr-434	717	63	short	short	ADJ
ftr-434	717	64	-	-	PUNCT
ftr-434	717	65	term	term	NOUN
ftr-434	717	66	capital	capital	NOUN
ftr-434	717	67	gain	gain	NOUN
ftr-434	717	68	is	be	AUX
ftr-434	717	69	treated	treat	VERB
ftr-434	717	70	in	in	ADP
ftr-434	717	71	the	the	DET
ftr-434	717	72	same	same	ADJ
ftr-434	717	73	manner	manner	NOUN
ftr-434	717	74	as	as	ADP
ftr-434	717	75	ordinary	ordinary	ADJ
ftr-434	717	76	income	income	NOUN
ftr-434	717	77	)	)	PUNCT
ftr-434	717	78	.	.	PUNCT
ftr-434	718	1	if	if	SCONJ
ftr-434	718	2	a	a	DET
ftr-434	718	3	hypothetical	hypothetical	ADJ
ftr-434	718	4	sale	sale	NOUN
ftr-434	718	5	of	of	ADP
ftr-434	718	6	the	the	DET
ftr-434	718	7	donated	donate	VERB
ftr-434	718	8	property	property	NOUN
ftr-434	718	9	would141	would141	PROPN
ftr-434	718	10	generate	generate	VERB
ftr-434	718	11	ordinary	ordinary	ADJ
ftr-434	718	12	income	income	NOUN
ftr-434	718	13	,	,	PUNCT
ftr-434	718	14	the	the	DET
ftr-434	718	15	taxpayer	taxpayer	NOUN
ftr-434	718	16	’s	’s	PART
ftr-434	718	17	otherwise	otherwise	ADV
ftr-434	718	18	allowable	allowable	ADJ
ftr-434	718	19	charitable	charitable	ADJ
ftr-434	718	20	contribution	contribution	NOUN
ftr-434	718	21	deduction	deduction	NOUN
ftr-434	718	22	will	will	AUX
ftr-434	718	23	be	be	AUX
ftr-434	718	24	reduced	reduce	VERB
ftr-434	718	25	by	by	ADP
ftr-434	718	26	the	the	DET
ftr-434	718	27	amount	amount	NOUN
ftr-434	718	28	of	of	ADP
ftr-434	718	29	the	the	DET
ftr-434	718	30	gain	gain	NOUN
ftr-434	718	31	.	.	PUNCT
ftr-434	719	1	as142	as142	PROPN
ftr-434	719	2	discussed	discuss	VERB
ftr-434	719	3	later	later	ADV
ftr-434	719	4	in	in	ADP
ftr-434	719	5	this	this	DET
ftr-434	719	6	article	article	NOUN
ftr-434	719	7	,	,	PUNCT
ftr-434	719	8	this	this	DET
ftr-434	719	9	rule	rule	NOUN
ftr-434	719	10	is	be	AUX
ftr-434	719	11	extremely	extremely	ADV
ftr-434	719	12	important	important	ADJ
ftr-434	719	13	in	in	ADP
ftr-434	719	14	the	the	DET
ftr-434	719	15	case	case	NOUN
ftr-434	719	16	of	of	ADP
ftr-434	719	17	gifts	gift	NOUN
ftr-434	719	18	of	of	ADP
ftr-434	719	19	intellectual	intellectual	ADJ
ftr-434	719	20	property	property	NOUN
ftr-434	719	21	because	because	SCONJ
ftr-434	719	22	the	the	DET
ftr-434	719	23	gain	gain	NOUN
ftr-434	719	24	from	from	ADP
ftr-434	719	25	the	the	DET
ftr-434	719	26	sale	sale	NOUN
ftr-434	719	27	of	of	ADP
ftr-434	719	28	a	a	DET
ftr-434	719	29	copyright	copyright	NOUN
ftr-434	719	30	is	be	AUX
ftr-434	719	31	always	always	ADV
ftr-434	719	32	considered	consider	VERB
ftr-434	719	33	ordinary	ordinary	ADJ
ftr-434	719	34	income.143	income.143	NOUN
ftr-434	719	35	e.	e.	PROPN
ftr-434	719	36	reduction	reduction	NOUN
ftr-434	719	37	of	of	ADP
ftr-434	719	38	charitable	charitable	ADJ
ftr-434	719	39	deduction	deduction	NOUN
ftr-434	719	40	for	for	ADP
ftr-434	719	41	gain	gain	NOUN
ftr-434	719	42	that	that	PRON
ftr-434	719	43	would	would	AUX
ftr-434	719	44	be	be	AUX
ftr-434	719	45	taxed	tax	VERB
ftr-434	719	46	as	as	ADP
ftr-434	719	47	longterm	longterm	ADJ
ftr-434	719	48	capital	capital	NOUN
ftr-434	719	49	gain	gain	NOUN
ftr-434	719	50	on	on	ADP
ftr-434	719	51	a	a	DET
ftr-434	719	52	donation	donation	NOUN
ftr-434	719	53	of	of	ADP
ftr-434	719	54	tangible	tangible	ADJ
ftr-434	719	55	personal	personal	ADJ
ftr-434	719	56	property	property	NOUN
ftr-434	719	57	for	for	ADP
ftr-434	719	58	an	an	DET
ftr-434	719	59	“	"	PUNCT
ftr-434	719	60	unrelated	unrelated	ADJ
ftr-434	719	61	use	use	NOUN
ftr-434	719	62	”	"	PUNCT
ftr-434	719	63	if	if	SCONJ
ftr-434	719	64	tangible	tangible	ADJ
ftr-434	719	65	personal	personal	ADJ
ftr-434	719	66	property	property	NOUN
ftr-434	719	67	(	(	PUNCT
ftr-434	719	68	that	that	PRON
ftr-434	719	69	would	would	AUX
ftr-434	719	70	generate	generate	VERB
ftr-434	719	71	a	a	DET
ftr-434	719	72	long	long	ADJ
ftr-434	719	73	-	-	PUNCT
ftr-434	719	74	term	term	NOUN
ftr-434	719	75	capital	capital	NOUN
ftr-434	719	76	gain	gain	NOUN
ftr-434	719	77	on	on	ADP
ftr-434	719	78	a	a	DET
ftr-434	719	79	hypothetical	hypothetical	ADJ
ftr-434	719	80	sale	sale	NOUN
ftr-434	719	81	of	of	ADP
ftr-434	719	82	the	the	DET
ftr-434	719	83	property	property	NOUN
ftr-434	719	84	)	)	PUNCT
ftr-434	719	85	is	be	AUX
ftr-434	719	86	contributed	contribute	VERB
ftr-434	719	87	to	to	ADP
ftr-434	719	88	charity	charity	NOUN
ftr-434	719	89	,	,	PUNCT
ftr-434	719	90	it	it	PRON
ftr-434	719	91	is	be	AUX
ftr-434	719	92	necessary	necessary	ADJ
ftr-434	719	93	to	to	PART
ftr-434	719	94	determine	determine	VERB
ftr-434	719	95	whether	whether	SCONJ
ftr-434	719	96	the	the	DET
ftr-434	719	97	property	property	NOUN
ftr-434	719	98	will	will	AUX
ftr-434	719	99	be	be	AUX
ftr-434	719	100	used	use	VERB
ftr-434	719	101	in	in	ADP
ftr-434	719	102	a	a	DET
ftr-434	719	103	manner	manner	NOUN
ftr-434	719	104	that	that	PRON
ftr-434	719	105	is	be	AUX
ftr-434	719	106	“	"	PUNCT
ftr-434	719	107	related	relate	VERB
ftr-434	719	108	”	"	PUNCT
ftr-434	719	109	to	to	ADP
ftr-434	719	110	the	the	DET
ftr-434	719	111	charity	charity	NOUN
ftr-434	719	112	’s	’s	PART
ftr-434	719	113	tax	tax	NOUN
ftr-434	719	114	-	-	PUNCT
ftr-434	719	115	exempt	exempt	ADJ
ftr-434	719	116	function	function	NOUN
ftr-434	719	117	.	.	PUNCT
ftr-434	720	1	if	if	SCONJ
ftr-434	720	2	the	the	DET
ftr-434	720	3	tangible	tangible	ADJ
ftr-434	720	4	personal	personal	ADJ
ftr-434	720	5	property	property	NOUN
ftr-434	720	6	will	will	AUX
ftr-434	720	7	not	not	PART
ftr-434	720	8	meet	meet	VERB
ftr-434	720	9	the	the	DET
ftr-434	720	10	“	"	PUNCT
ftr-434	720	11	related	related	ADJ
ftr-434	720	12	use	use	NOUN
ftr-434	720	13	”	"	PUNCT
ftr-434	720	14	test	test	NOUN
ftr-434	720	15	,	,	PUNCT
ftr-434	720	16	then	then	ADV
ftr-434	720	17	the	the	DET
ftr-434	720	18	amount	amount	NOUN
ftr-434	720	19	of	of	ADP
ftr-434	720	20	the	the	DET
ftr-434	720	21	charitable	charitable	ADJ
ftr-434	720	22	contribution	contribution	NOUN
ftr-434	720	23	deduction	deduction	NOUN
ftr-434	720	24	must	must	AUX
ftr-434	720	25	be	be	AUX
ftr-434	720	26	reduced	reduce	VERB
ftr-434	720	27	by	by	ADP
ftr-434	720	28	the	the	DET
ftr-434	720	29	amount	amount	NOUN
ftr-434	720	30	of	of	ADP
ftr-434	720	31	any	any	DET
ftr-434	720	32	gain	gain	NOUN
ftr-434	720	33	that	that	PRON
ftr-434	720	34	would	would	AUX
ftr-434	720	35	139	139	NUM
ftr-434	720	36	.	.	PUNCT
ftr-434	721	1	i	i	PRON
ftr-434	721	2	d.	d.	PROPN
ftr-434	721	3	§	§	PROPN
ftr-434	721	4	170(b)(1)(d	170(b)(1)(d	PROPN
ftr-434	721	5	)	)	PUNCT
ftr-434	721	6	and	and	CCONJ
ftr-434	721	7	(	(	PUNCT
ftr-434	721	8	e	e	NOUN
ftr-434	721	9	)	)	PUNCT
ftr-434	721	10	.	.	PUNCT
ftr-434	722	1	140	140	NUM
ftr-434	722	2	.	.	PUNCT
ftr-434	723	1	i	i	PRON
ftr-434	723	2	d.	d.	PROPN
ftr-434	723	3	§	§	PROPN
ftr-434	723	4	170(b)(1)(b	170(b)(1)(b	PROPN
ftr-434	723	5	)	)	PUNCT
ftr-434	723	6	(	(	PUNCT
ftr-434	723	7	flush	flush	ADJ
ftr-434	723	8	language	language	NOUN
ftr-434	723	9	)	)	PUNCT
ftr-434	723	10	.	.	PUNCT
ftr-434	724	1	141	141	NUM
ftr-434	724	2	.	.	PUNCT
ftr-434	725	1	a	a	DET
ftr-434	725	2	“	"	PUNCT
ftr-434	725	3	capital	capital	NOUN
ftr-434	725	4	gain	gain	NOUN
ftr-434	725	5	”	"	PUNCT
ftr-434	725	6	is	be	AUX
ftr-434	725	7	a	a	DET
ftr-434	725	8	gain	gain	NOUN
ftr-434	725	9	generated	generate	VERB
ftr-434	725	10	from	from	ADP
ftr-434	725	11	the	the	DET
ftr-434	725	12	sale	sale	NOUN
ftr-434	725	13	or	or	CCONJ
ftr-434	725	14	exchange	exchange	NOUN
ftr-434	725	15	of	of	ADP
ftr-434	725	16	a	a	DET
ftr-434	725	17	capital	capital	NOUN
ftr-434	725	18	asset	asset	NOUN
ftr-434	725	19	,	,	PUNCT
ftr-434	725	20	as	as	SCONJ
ftr-434	725	21	defined	define	VERB
ftr-434	725	22	in	in	ADP
ftr-434	725	23	irc	irc	PROPN
ftr-434	725	24	§	§	PROPN
ftr-434	725	25	1221(a	1221(a	NUM
ftr-434	725	26	)	)	PUNCT
ftr-434	725	27	.	.	PUNCT
ftr-434	726	1	a	a	DET
ftr-434	726	2	capital	capital	NOUN
ftr-434	726	3	gain	gain	NOUN
ftr-434	726	4	will	will	AUX
ftr-434	726	5	be	be	AUX
ftr-434	726	6	“	"	PUNCT
ftr-434	726	7	long	long	ADJ
ftr-434	726	8	term	term	NOUN
ftr-434	726	9	”	"	PUNCT
ftr-434	726	10	if	if	SCONJ
ftr-434	726	11	the	the	DET
ftr-434	726	12	taxpayer	taxpayer	NOUN
ftr-434	726	13	has	have	AUX
ftr-434	726	14	held	hold	VERB
ftr-434	726	15	the	the	DET
ftr-434	726	16	property	property	NOUN
ftr-434	726	17	for	for	ADP
ftr-434	726	18	more	more	ADJ
ftr-434	726	19	than	than	ADP
ftr-434	726	20	one	one	NUM
ftr-434	726	21	year	year	NOUN
ftr-434	726	22	before	before	ADP
ftr-434	726	23	the	the	DET
ftr-434	726	24	sale	sale	NOUN
ftr-434	726	25	or	or	CCONJ
ftr-434	726	26	exchange	exchange	NOUN
ftr-434	726	27	;	;	PUNCT
ftr-434	726	28	the	the	DET
ftr-434	726	29	capital	capital	NOUN
ftr-434	726	30	gain	gain	NOUN
ftr-434	726	31	will	will	AUX
ftr-434	726	32	be	be	AUX
ftr-434	726	33	“	"	PUNCT
ftr-434	726	34	short	short	ADJ
ftr-434	726	35	term	term	NOUN
ftr-434	726	36	”	"	PUNCT
ftr-434	726	37	if	if	SCONJ
ftr-434	726	38	the	the	DET
ftr-434	726	39	taxpayer	taxpayer	NOUN
ftr-434	726	40	has	have	AUX
ftr-434	726	41	held	hold	VERB
ftr-434	726	42	the	the	DET
ftr-434	726	43	property	property	NOUN
ftr-434	726	44	for	for	ADP
ftr-434	726	45	one	one	NUM
ftr-434	726	46	year	year	NOUN
ftr-434	726	47	or	or	CCONJ
ftr-434	726	48	less	less	ADJ
ftr-434	726	49	before	before	ADP
ftr-434	726	50	the	the	DET
ftr-434	726	51	sale	sale	NOUN
ftr-434	726	52	or	or	CCONJ
ftr-434	726	53	exchange	exchange	NOUN
ftr-434	726	54	.	.	PUNCT
ftr-434	727	1	i	i	PRON
ftr-434	727	2	d.	d.	PROPN
ftr-434	727	3	§	§	PROPN
ftr-434	727	4	1222(1	1222(1	NUM
ftr-434	727	5	)	)	PUNCT
ftr-434	727	6	,	,	PUNCT
ftr-434	727	7	(	(	PUNCT
ftr-434	727	8	3	3	NUM
ftr-434	727	9	)	)	PUNCT
ftr-434	727	10	.	.	PUNCT
ftr-434	728	1	142	142	NUM
ftr-434	728	2	.	.	PUNCT
ftr-434	729	1	i	i	PRON
ftr-434	729	2	d.	d.	PROPN
ftr-434	729	3	§	§	PROPN
ftr-434	729	4	170(e)(1)(a	170(e)(1)(a	PROPN
ftr-434	729	5	)	)	PUNCT
ftr-434	729	6	.	.	PUNCT
ftr-434	730	1	143	143	X
ftr-434	730	2	.	.	PUNCT
ftr-434	731	1	i	i	PRON
ftr-434	731	2	d.	d.	PROPN
ftr-434	731	3	§	§	PROPN
ftr-434	731	4	1221(a)(3	1221(a)(3	NUM
ftr-434	731	5	)	)	PUNCT
ftr-434	731	6	;	;	PUNCT
ftr-434	731	7	see	see	VERB
ftr-434	731	8	infra	infra	NOUN
ftr-434	731	9	notes	note	VERB
ftr-434	731	10	216	216	NUM
ftr-434	731	11	-	-	SYM
ftr-434	731	12	220	220	NUM
ftr-434	731	13	and	and	CCONJ
ftr-434	731	14	accompanying	accompany	VERB
ftr-434	731	15	text	text	NOUN
ftr-434	731	16	.	.	PUNCT
ftr-434	732	1	574	574	NUM
ftr-434	732	2	florida	florida	PROPN
ftr-434	732	3	tax	tax	NOUN
ftr-434	732	4	review	review	NOUN
ftr-434	732	5	[	[	X
ftr-434	732	6	vol.5:8	vol.5:8	NOUN
ftr-434	732	7	be	be	AUX
ftr-434	732	8	recognized	recognize	VERB
ftr-434	732	9	on	on	ADP
ftr-434	732	10	a	a	DET
ftr-434	732	11	hypothetical	hypothetical	ADJ
ftr-434	732	12	sale	sale	NOUN
ftr-434	732	13	of	of	ADP
ftr-434	732	14	the	the	DET
ftr-434	732	15	donated	donate	VERB
ftr-434	732	16	property	property	NOUN
ftr-434	732	17	(	(	PUNCT
ftr-434	732	18	even	even	ADV
ftr-434	732	19	if	if	SCONJ
ftr-434	732	20	the	the	DET
ftr-434	732	21	gain	gain	NOUN
ftr-434	732	22	on	on	ADP
ftr-434	732	23	a	a	DET
ftr-434	732	24	hypothetical	hypothetical	ADJ
ftr-434	732	25	sale	sale	NOUN
ftr-434	732	26	would	would	AUX
ftr-434	732	27	be	be	AUX
ftr-434	732	28	taxed	tax	VERB
ftr-434	732	29	as	as	ADP
ftr-434	732	30	long	long	ADJ
ftr-434	732	31	-	-	PUNCT
ftr-434	732	32	term	term	NOUN
ftr-434	732	33	capital	capital	NOUN
ftr-434	732	34	gain).144	gain).144	PROPN
ftr-434	732	35	as	as	SCONJ
ftr-434	732	36	has	have	AUX
ftr-434	732	37	been	be	AUX
ftr-434	732	38	discussed	discuss	VERB
ftr-434	732	39	by	by	ADP
ftr-434	732	40	many	many	ADJ
ftr-434	732	41	commentators	commentator	NOUN
ftr-434	732	42	,	,	PUNCT
ftr-434	732	43	this	this	PRON
ftr-434	732	44	is	be	AUX
ftr-434	732	45	an	an	DET
ftr-434	732	46	extremely	extremely	ADV
ftr-434	732	47	important	important	ADJ
ftr-434	732	48	rule	rule	NOUN
ftr-434	732	49	for	for	ADP
ftr-434	732	50	an	an	DET
ftr-434	732	51	art	art	NOUN
ftr-434	732	52	collector	collector	NOUN
ftr-434	732	53	who	who	PRON
ftr-434	732	54	contributes	contribute	VERB
ftr-434	732	55	a	a	DET
ftr-434	732	56	work	work	NOUN
ftr-434	732	57	of	of	ADP
ftr-434	732	58	art	art	NOUN
ftr-434	732	59	to	to	PART
ftr-434	732	60	charity.145	charity.145	VERB
ftr-434	732	61	if	if	SCONJ
ftr-434	732	62	the	the	DET
ftr-434	732	63	artwork	artwork	NOUN
ftr-434	732	64	is	be	AUX
ftr-434	732	65	donated	donate	VERB
ftr-434	732	66	to	to	ADP
ftr-434	732	67	a	a	DET
ftr-434	732	68	museum	museum	NOUN
ftr-434	732	69	that	that	PRON
ftr-434	732	70	will	will	AUX
ftr-434	732	71	display	display	VERB
ftr-434	732	72	the	the	DET
ftr-434	732	73	art	art	NOUN
ftr-434	732	74	in	in	ADP
ftr-434	732	75	its	its	PRON
ftr-434	732	76	galleries	gallery	NOUN
ftr-434	732	77	,	,	PUNCT
ftr-434	732	78	or	or	CCONJ
ftr-434	732	79	to	to	ADP
ftr-434	732	80	a	a	DET
ftr-434	732	81	university	university	NOUN
ftr-434	732	82	that	that	PRON
ftr-434	732	83	will	will	AUX
ftr-434	732	84	use	use	VERB
ftr-434	732	85	the	the	DET
ftr-434	732	86	work	work	NOUN
ftr-434	732	87	in	in	ADP
ftr-434	732	88	an	an	DET
ftr-434	732	89	art	art	NOUN
ftr-434	732	90	appreciation	appreciation	NOUN
ftr-434	732	91	class	class	NOUN
ftr-434	732	92	,	,	PUNCT
ftr-434	732	93	or	or	CCONJ
ftr-434	732	94	to	to	ADP
ftr-434	732	95	another	another	DET
ftr-434	732	96	entity	entity	NOUN
ftr-434	732	97	that	that	PRON
ftr-434	732	98	will	will	AUX
ftr-434	732	99	use	use	VERB
ftr-434	732	100	the	the	DET
ftr-434	732	101	art	art	NOUN
ftr-434	732	102	in	in	ADP
ftr-434	732	103	a	a	DET
ftr-434	732	104	manner	manner	NOUN
ftr-434	732	105	related	relate	VERB
ftr-434	732	106	to	to	ADP
ftr-434	732	107	the	the	DET
ftr-434	732	108	charity	charity	NOUN
ftr-434	732	109	’s	’s	PART
ftr-434	732	110	exempt	exempt	ADJ
ftr-434	732	111	function	function	NOUN
ftr-434	732	112	,	,	PUNCT
ftr-434	732	113	the	the	DET
ftr-434	732	114	collector	collector	NOUN
ftr-434	732	115	will	will	AUX
ftr-434	732	116	be	be	AUX
ftr-434	732	117	able	able	ADJ
ftr-434	732	118	to	to	PART
ftr-434	732	119	deduct	deduct	VERB
ftr-434	732	120	the	the	DET
ftr-434	732	121	full	full	ADJ
ftr-434	732	122	fair	fair	ADJ
ftr-434	732	123	market	market	NOUN
ftr-434	732	124	value	value	NOUN
ftr-434	732	125	of	of	ADP
ftr-434	732	126	the	the	DET
ftr-434	732	127	art	art	NOUN
ftr-434	732	128	as	as	ADP
ftr-434	732	129	a	a	DET
ftr-434	732	130	charitable	charitable	ADJ
ftr-434	732	131	contribution	contribution	NOUN
ftr-434	732	132	deduction	deduction	NOUN
ftr-434	732	133	,	,	PUNCT
ftr-434	732	134	including	include	VERB
ftr-434	732	135	the	the	DET
ftr-434	732	136	appreciation	appreciation	NOUN
ftr-434	732	137	in	in	ADP
ftr-434	732	138	value	value	NOUN
ftr-434	732	139	of	of	ADP
ftr-434	732	140	the	the	DET
ftr-434	732	141	art	art	NOUN
ftr-434	732	142	since	since	SCONJ
ftr-434	732	143	it	it	PRON
ftr-434	732	144	was	be	AUX
ftr-434	732	145	purchased	purchase	VERB
ftr-434	732	146	by	by	ADP
ftr-434	732	147	the	the	DET
ftr-434	732	148	collector	collector	NOUN
ftr-434	732	149	.	.	PUNCT
ftr-434	733	1	in	in	ADP
ftr-434	733	2	contrast	contrast	NOUN
ftr-434	733	3	,	,	PUNCT
ftr-434	733	4	if	if	SCONJ
ftr-434	733	5	the	the	DET
ftr-434	733	6	collector146	collector146	PROPN
ftr-434	733	7	contributes	contribute	VERB
ftr-434	733	8	the	the	DET
ftr-434	733	9	artwork	artwork	NOUN
ftr-434	733	10	to	to	ADP
ftr-434	733	11	a	a	DET
ftr-434	733	12	charity	charity	NOUN
ftr-434	733	13	that	that	PRON
ftr-434	733	14	will	will	AUX
ftr-434	733	15	sell	sell	VERB
ftr-434	733	16	the	the	DET
ftr-434	733	17	artwork	artwork	NOUN
ftr-434	733	18	(	(	PUNCT
ftr-434	733	19	even	even	ADV
ftr-434	733	20	if	if	SCONJ
ftr-434	733	21	the	the	DET
ftr-434	733	22	charity	charity	NOUN
ftr-434	733	23	will	will	AUX
ftr-434	733	24	use	use	VERB
ftr-434	733	25	the	the	DET
ftr-434	733	26	money	money	NOUN
ftr-434	733	27	for	for	ADP
ftr-434	733	28	worthwhile	worthwhile	ADJ
ftr-434	733	29	charitable	charitable	ADJ
ftr-434	733	30	causes	cause	NOUN
ftr-434	733	31	)	)	PUNCT
ftr-434	733	32	,	,	PUNCT
ftr-434	733	33	the	the	DET
ftr-434	733	34	collector	collector	NOUN
ftr-434	733	35	’s	’s	PART
ftr-434	733	36	charitable	charitable	ADJ
ftr-434	733	37	deduction	deduction	NOUN
ftr-434	733	38	will	will	AUX
ftr-434	733	39	be	be	AUX
ftr-434	733	40	reduced	reduce	VERB
ftr-434	733	41	by	by	ADP
ftr-434	733	42	the	the	DET
ftr-434	733	43	amount	amount	NOUN
ftr-434	733	44	of	of	ADP
ftr-434	733	45	gain	gain	NOUN
ftr-434	733	46	that	that	SCONJ
ftr-434	733	47	he	he	PRON
ftr-434	733	48	or	or	CCONJ
ftr-434	733	49	she	she	PRON
ftr-434	733	50	would	would	AUX
ftr-434	733	51	have	have	AUX
ftr-434	733	52	recognized	recognize	VERB
ftr-434	733	53	on	on	ADP
ftr-434	733	54	a	a	DET
ftr-434	733	55	hypothetical	hypothetical	ADJ
ftr-434	733	56	sale	sale	NOUN
ftr-434	733	57	of	of	ADP
ftr-434	733	58	the	the	DET
ftr-434	733	59	artwork	artwork	NOUN
ftr-434	733	60	.	.	PUNCT
ftr-434	734	1	in	in	ADP
ftr-434	734	2	effect	effect	NOUN
ftr-434	734	3	,	,	PUNCT
ftr-434	734	4	the	the	DET
ftr-434	734	5	art	art	NOUN
ftr-434	734	6	collector	collector	NOUN
ftr-434	734	7	’s	’s	PART
ftr-434	734	8	charitable	charitable	ADJ
ftr-434	734	9	contribution	contribution	NOUN
ftr-434	734	10	deduction	deduction	NOUN
ftr-434	734	11	will	will	AUX
ftr-434	734	12	be	be	AUX
ftr-434	734	13	limited	limit	VERB
ftr-434	734	14	to	to	ADP
ftr-434	734	15	the	the	DET
ftr-434	734	16	amount	amount	NOUN
ftr-434	734	17	the	the	DET
ftr-434	734	18	collector	collector	NOUN
ftr-434	734	19	paid	pay	VERB
ftr-434	734	20	for	for	ADP
ftr-434	734	21	the	the	DET
ftr-434	734	22	art	art	NOUN
ftr-434	734	23	.	.	PUNCT
ftr-434	735	1	f.	f.	PROPN
ftr-434	736	1	the	the	DET
ftr-434	736	2	partial	partial	ADJ
ftr-434	736	3	interest	interest	NOUN
ftr-434	736	4	rule	rule	VERB
ftr-434	736	5	a	a	DET
ftr-434	736	6	taxpayer	taxpayer	NOUN
ftr-434	736	7	generally	generally	ADV
ftr-434	736	8	will	will	AUX
ftr-434	736	9	not	not	PART
ftr-434	736	10	be	be	AUX
ftr-434	736	11	allowed	allow	VERB
ftr-434	736	12	a	a	DET
ftr-434	736	13	charitable	charitable	ADJ
ftr-434	736	14	contribution	contribution	NOUN
ftr-434	736	15	deduction	deduction	NOUN
ftr-434	736	16	for	for	ADP
ftr-434	736	17	a	a	DET
ftr-434	736	18	gift	gift	NOUN
ftr-434	736	19	of	of	ADP
ftr-434	736	20	a	a	DET
ftr-434	736	21	partial	partial	ADJ
ftr-434	736	22	interest	interest	NOUN
ftr-434	736	23	in	in	ADP
ftr-434	736	24	property	property	NOUN
ftr-434	736	25	.	.	PUNCT
ftr-434	737	1	in	in	ADP
ftr-434	737	2	other	other	ADJ
ftr-434	737	3	words	word	NOUN
ftr-434	737	4	,	,	PUNCT
ftr-434	737	5	if	if	SCONJ
ftr-434	737	6	a147	a147	PROPN
ftr-434	737	7	taxpayer	taxpayer	NOUN
ftr-434	737	8	donates	donate	VERB
ftr-434	737	9	certain	certain	ADJ
ftr-434	737	10	rights	right	NOUN
ftr-434	737	11	in	in	ADP
ftr-434	737	12	property	property	NOUN
ftr-434	737	13	to	to	ADP
ftr-434	737	14	charity	charity	NOUN
ftr-434	737	15	,	,	PUNCT
ftr-434	737	16	and	and	CCONJ
ftr-434	737	17	retains	retain	VERB
ftr-434	737	18	other	other	ADJ
ftr-434	737	19	rights	right	NOUN
ftr-434	737	20	,	,	PUNCT
ftr-434	737	21	he	he	PRON
ftr-434	737	22	or	or	CCONJ
ftr-434	737	23	she	she	PRON
ftr-434	737	24	will	will	AUX
ftr-434	737	25	not	not	PART
ftr-434	737	26	be	be	AUX
ftr-434	737	27	allowed	allow	VERB
ftr-434	737	28	any	any	DET
ftr-434	737	29	charitable	charitable	ADJ
ftr-434	737	30	contribution	contribution	NOUN
ftr-434	737	31	deduction	deduction	NOUN
ftr-434	737	32	.	.	PUNCT
ftr-434	738	1	for	for	ADP
ftr-434	738	2	example	example	NOUN
ftr-434	738	3	,	,	PUNCT
ftr-434	738	4	if	if	SCONJ
ftr-434	738	5	a	a	DET
ftr-434	738	6	taxpayer	taxpayer	NOUN
ftr-434	738	7	donates	donate	VERB
ftr-434	738	8	a	a	DET
ftr-434	738	9	copyrighted	copyright	VERB
ftr-434	738	10	work	work	NOUN
ftr-434	738	11	,	,	PUNCT
ftr-434	738	12	but	but	CCONJ
ftr-434	738	13	does	do	AUX
ftr-434	738	14	not	not	PART
ftr-434	738	15	donate	donate	VERB
ftr-434	738	16	the	the	DET
ftr-434	738	17	copyright	copyright	NOUN
ftr-434	738	18	,	,	PUNCT
ftr-434	738	19	no	no	DET
ftr-434	738	20	charitable	charitable	ADJ
ftr-434	738	21	income	income	NOUN
ftr-434	738	22	tax	tax	NOUN
ftr-434	738	23	deduction	deduction	NOUN
ftr-434	738	24	will	will	AUX
ftr-434	738	25	be	be	AUX
ftr-434	738	26	allowed	allow	VERB
ftr-434	738	27	.	.	PUNCT
ftr-434	739	1	thus	thus	ADV
ftr-434	739	2	,	,	PUNCT
ftr-434	739	3	in148	in148	NOUN
ftr-434	739	4	144	144	NUM
ftr-434	739	5	.	.	PUNCT
ftr-434	740	1	i	i	PRON
ftr-434	740	2	d.	d.	PROPN
ftr-434	740	3	§	§	PROPN
ftr-434	740	4	170(e)(1)(b	170(e)(1)(b	PROPN
ftr-434	740	5	)	)	PUNCT
ftr-434	740	6	.	.	PUNCT
ftr-434	741	1	the	the	DET
ftr-434	741	2	same	same	ADJ
ftr-434	741	3	reduction	reduction	NOUN
ftr-434	741	4	rule	rule	NOUN
ftr-434	741	5	applies	apply	VERB
ftr-434	741	6	on	on	ADP
ftr-434	741	7	a	a	DET
ftr-434	741	8	contribution	contribution	NOUN
ftr-434	741	9	to	to	ADP
ftr-434	741	10	a	a	DET
ftr-434	741	11	private	private	ADJ
ftr-434	741	12	foundation	foundation	NOUN
ftr-434	741	13	,	,	PUNCT
ftr-434	741	14	except	except	SCONJ
ftr-434	741	15	that	that	SCONJ
ftr-434	741	16	the	the	DET
ftr-434	741	17	reduction	reduction	NOUN
ftr-434	741	18	is	be	AUX
ftr-434	741	19	made	make	VERB
ftr-434	741	20	for	for	ADP
ftr-434	741	21	the	the	DET
ftr-434	741	22	amount	amount	NOUN
ftr-434	741	23	of	of	ADP
ftr-434	741	24	appreciation	appreciation	NOUN
ftr-434	741	25	regardless	regardless	ADV
ftr-434	741	26	of	of	ADP
ftr-434	741	27	whether	whether	SCONJ
ftr-434	741	28	the	the	DET
ftr-434	741	29	private	private	ADJ
ftr-434	741	30	foundation	foundation	NOUN
ftr-434	741	31	will	will	AUX
ftr-434	741	32	use	use	VERB
ftr-434	741	33	the	the	DET
ftr-434	741	34	donated	donate	VERB
ftr-434	741	35	property	property	NOUN
ftr-434	741	36	in	in	ADP
ftr-434	741	37	a	a	DET
ftr-434	741	38	manner	manner	NOUN
ftr-434	741	39	related	relate	VERB
ftr-434	741	40	to	to	ADP
ftr-434	741	41	its	its	PRON
ftr-434	741	42	tax	tax	NOUN
ftr-434	741	43	-	-	PUNCT
ftr-434	741	44	exempt	exempt	ADJ
ftr-434	741	45	purpose	purpose	NOUN
ftr-434	741	46	.	.	PUNCT
ftr-434	742	1	i	i	PRON
ftr-434	742	2	d.	d.	PROPN
ftr-434	742	3	§	§	PROPN
ftr-434	742	4	170(e)(1)(b)(ii	170(e)(1)(b)(ii	NUM
ftr-434	742	5	)	)	PUNCT
ftr-434	742	6	.	.	PUNCT
ftr-434	743	1	145	145	NUM
ftr-434	743	2	.	.	PUNCT
ftr-434	744	1	robert	robert	PROPN
ftr-434	744	2	anthoine	anthoine	PROPN
ftr-434	744	3	,	,	PUNCT
ftr-434	744	4	deductions	deduction	NOUN
ftr-434	744	5	for	for	ADP
ftr-434	744	6	charitable	charitable	ADJ
ftr-434	744	7	contributions	contribution	NOUN
ftr-434	744	8	of	of	ADP
ftr-434	744	9	appreciated	appreciated	ADJ
ftr-434	744	10	property	property	NOUN
ftr-434	744	11	–	–	PUNCT
ftr-434	744	12	the	the	DET
ftr-434	744	13	art	art	NOUN
ftr-434	744	14	world	world	NOUN
ftr-434	744	15	,	,	PUNCT
ftr-434	744	16	35	35	NUM
ftr-434	744	17	tax	tax	NOUN
ftr-434	744	18	l.	l.	PROPN
ftr-434	744	19	rev	rev	PROPN
ftr-434	744	20	.	.	PROPN
ftr-434	744	21	239	239	NUM
ftr-434	744	22	(	(	PUNCT
ftr-434	744	23	1980	1980	NUM
ftr-434	744	24	)	)	PUNCT
ftr-434	744	25	;	;	PUNCT
ftr-434	744	26	douglas	douglas	PROPN
ftr-434	744	27	j.	j.	PROPN
ftr-434	744	28	bell	bell	PROPN
ftr-434	744	29	,	,	PUNCT
ftr-434	744	30	changing	change	VERB
ftr-434	744	31	i.r.c	i.r.c	NOUN
ftr-434	744	32	.	.	PUNCT
ftr-434	745	1	§	§	PROPN
ftr-434	745	2	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	745	3	):	):	PUNCT
ftr-434	745	4	for	for	ADP
ftr-434	745	5	art	art	NOUN
ftr-434	745	6	’s	’s	PART
ftr-434	745	7	sake	sake	NOUN
ftr-434	745	8	,	,	PUNCT
ftr-434	745	9	37	37	NUM
ftr-434	745	10	case	case	NOUN
ftr-434	745	11	w.	w.	NOUN
ftr-434	745	12	res	res	PROPN
ftr-434	745	13	.	.	PUNCT
ftr-434	746	1	l.	l.	PROPN
ftr-434	746	2	rev	rev	PROPN
ftr-434	746	3	.	.	PROPN
ftr-434	747	1	536	536	NUM
ftr-434	747	2	(	(	PUNCT
ftr-434	747	3	1987	1987	NUM
ftr-434	747	4	)	)	PUNCT
ftr-434	747	5	.	.	PUNCT
ftr-434	748	1	146	146	NUM
ftr-434	748	2	.	.	PUNCT
ftr-434	748	3	irc	irc	PROPN
ftr-434	748	4	§	§	PROPN
ftr-434	748	5	170(e)(1)(b)(i	170(e)(1)(b)(i	NUM
ftr-434	748	6	)	)	PUNCT
ftr-434	748	7	;	;	PUNCT
ftr-434	748	8	anthoine	anthoine	ADJ
ftr-434	748	9	,	,	PUNCT
ftr-434	748	10	supra	supra	PROPN
ftr-434	748	11	note	note	PROPN
ftr-434	748	12	145	145	NUM
ftr-434	748	13	,	,	PUNCT
ftr-434	748	14	at	at	ADP
ftr-434	748	15	244	244	NUM
ftr-434	748	16	-	-	SYM
ftr-434	748	17	246	246	NUM
ftr-434	748	18	.	.	PUNCT
ftr-434	749	1	147	147	NUM
ftr-434	749	2	.	.	PUNCT
ftr-434	750	1	irc	irc	PROPN
ftr-434	750	2	§	§	PROPN
ftr-434	750	3	170(f)(3	170(f)(3	NUM
ftr-434	750	4	)	)	PUNCT
ftr-434	750	5	.	.	PUNCT
ftr-434	751	1	the	the	DET
ftr-434	751	2	exceptions	exception	NOUN
ftr-434	751	3	to	to	ADP
ftr-434	751	4	this	this	DET
ftr-434	751	5	rule	rule	NOUN
ftr-434	751	6	include	include	VERB
ftr-434	751	7	:	:	PUNCT
ftr-434	751	8	(	(	PUNCT
ftr-434	751	9	i	i	NOUN
ftr-434	751	10	)	)	PUNCT
ftr-434	751	11	gifts	gift	NOUN
ftr-434	751	12	of	of	ADP
ftr-434	751	13	a	a	DET
ftr-434	751	14	remainder	remainder	NOUN
ftr-434	751	15	interest	interest	NOUN
ftr-434	751	16	in	in	ADP
ftr-434	751	17	a	a	DET
ftr-434	751	18	personal	personal	ADJ
ftr-434	751	19	residence	residence	NOUN
ftr-434	751	20	or	or	CCONJ
ftr-434	751	21	farm	farm	NOUN
ftr-434	751	22	,	,	PUNCT
ftr-434	751	23	(	(	PUNCT
ftr-434	751	24	ii	ii	NOUN
ftr-434	751	25	)	)	PUNCT
ftr-434	751	26	a	a	DET
ftr-434	751	27	contribution	contribution	NOUN
ftr-434	751	28	of	of	ADP
ftr-434	751	29	an	an	DET
ftr-434	751	30	undivided	undivided	ADJ
ftr-434	751	31	portion	portion	NOUN
ftr-434	751	32	of	of	ADP
ftr-434	751	33	the	the	DET
ftr-434	751	34	taxpayer	taxpayer	NOUN
ftr-434	751	35	’s	’s	PART
ftr-434	751	36	entire	entire	ADJ
ftr-434	751	37	interest	interest	NOUN
ftr-434	751	38	in	in	ADP
ftr-434	751	39	property	property	NOUN
ftr-434	751	40	,	,	PUNCT
ftr-434	751	41	and	and	CCONJ
ftr-434	751	42	(	(	PUNCT
ftr-434	751	43	iii	iii	X
ftr-434	751	44	)	)	PUNCT
ftr-434	751	45	a	a	DET
ftr-434	751	46	qualified	qualified	ADJ
ftr-434	751	47	conservation	conservation	NOUN
ftr-434	751	48	contribution	contribution	NOUN
ftr-434	751	49	.	.	PUNCT
ftr-434	752	1	i	i	PRON
ftr-434	752	2	d.	d.	PROPN
ftr-434	752	3	§	§	PROPN
ftr-434	752	4	170(f)(3)(b	170(f)(3)(b	PROPN
ftr-434	752	5	)	)	PUNCT
ftr-434	752	6	.	.	PUNCT
ftr-434	753	1	other	other	ADJ
ftr-434	753	2	exceptions	exception	NOUN
ftr-434	753	3	include	include	VERB
ftr-434	753	4	qualifying	qualify	VERB
ftr-434	753	5	charitable	charitable	ADJ
ftr-434	753	6	gift	gift	NOUN
ftr-434	753	7	annuities	annuity	NOUN
ftr-434	753	8	and	and	CCONJ
ftr-434	753	9	qualifying	qualify	VERB
ftr-434	753	10	charitable	charitable	ADJ
ftr-434	753	11	remainder	remainder	NOUN
ftr-434	753	12	trusts	trust	NOUN
ftr-434	753	13	.	.	PUNCT
ftr-434	754	1	i	i	PRON
ftr-434	754	2	d.	d.	PROPN
ftr-434	754	3	§	§	PROPN
ftr-434	754	4	170(f)(2	170(f)(2	NUM
ftr-434	754	5	)	)	PUNCT
ftr-434	754	6	.	.	PUNCT
ftr-434	755	1	148	148	NUM
ftr-434	755	2	.	.	PUNCT
ftr-434	756	1	arthur	arthur	PROPN
ftr-434	756	2	anderson	anderson	PROPN
ftr-434	756	3	,	,	PUNCT
ftr-434	756	4	tax	tax	NOUN
ftr-434	756	5	economics	economic	NOUN
ftr-434	756	6	of	of	ADP
ftr-434	756	7	charitable	charitable	ADJ
ftr-434	756	8	giving	giving	NOUN
ftr-434	756	9	,	,	PUNCT
ftr-434	756	10	158	158	NUM
ftr-434	756	11	(	(	PUNCT
ftr-434	756	12	12th	12th	NOUN
ftr-434	756	13	ed	ed	NOUN
ftr-434	756	14	.	.	PROPN
ftr-434	756	15	1995	1995	NUM
ftr-434	756	16	)	)	PUNCT
ftr-434	756	17	(	(	PUNCT
ftr-434	756	18	“	"	PUNCT
ftr-434	756	19	a	a	DET
ftr-434	756	20	work	work	NOUN
ftr-434	756	21	of	of	ADP
ftr-434	756	22	art	art	NOUN
ftr-434	756	23	and	and	CCONJ
ftr-434	756	24	its	its	PRON
ftr-434	756	25	copyright	copyright	NOUN
ftr-434	756	26	generally	generally	ADV
ftr-434	756	27	have	have	AUX
ftr-434	756	28	been	be	AUX
ftr-434	756	29	considered	consider	VERB
ftr-434	756	30	to	to	PART
ftr-434	756	31	be	be	AUX
ftr-434	756	32	two	two	NUM
ftr-434	756	33	interests	interest	NOUN
ftr-434	756	34	in	in	ADP
ftr-434	756	35	the	the	DET
ftr-434	756	36	same	same	ADJ
ftr-434	756	37	property	property	NOUN
ftr-434	756	38	”	"	PUNCT
ftr-434	756	39	)	)	PUNCT
ftr-434	756	40	.	.	PUNCT
ftr-434	757	1	in	in	ADP
ftr-434	757	2	1981	1981	NUM
ftr-434	757	3	,	,	PUNCT
ftr-434	757	4	congress	congress	PROPN
ftr-434	757	5	passed	pass	VERB
ftr-434	757	6	a	a	DET
ftr-434	757	7	limited	limited	ADJ
ftr-434	757	8	exception	exception	NOUN
ftr-434	757	9	for	for	ADP
ftr-434	757	10	estate	estate	NOUN
ftr-434	757	11	tax	tax	NOUN
ftr-434	757	12	purposes	purpose	NOUN
ftr-434	757	13	.	.	PUNCT
ftr-434	758	1	under	under	ADP
ftr-434	758	2	irc	irc	PROPN
ftr-434	758	3	§	§	PROPN
ftr-434	758	4	2055(e)(4	2055(e)(4	NUM
ftr-434	758	5	)	)	PUNCT
ftr-434	758	6	,	,	PUNCT
ftr-434	758	7	the	the	DET
ftr-434	758	8	copyright	copyright	NOUN
ftr-434	758	9	and	and	CCONJ
ftr-434	758	10	the	the	DET
ftr-434	758	11	tangible	tangible	ADJ
ftr-434	758	12	personal	personal	ADJ
ftr-434	758	13	property	property	NOUN
ftr-434	758	14	will	will	AUX
ftr-434	758	15	be	be	AUX
ftr-434	758	16	treated	treat	VERB
ftr-434	758	17	as	as	ADP
ftr-434	758	18	items	item	NOUN
ftr-434	758	19	of	of	ADP
ftr-434	758	20	separate	separate	ADJ
ftr-434	758	21	property	property	NOUN
ftr-434	758	22	for	for	ADP
ftr-434	758	23	purposes	purpose	NOUN
ftr-434	758	24	of	of	ADP
ftr-434	758	25	the	the	DET
ftr-434	758	26	estate	estate	NOUN
ftr-434	758	27	tax	tax	NOUN
ftr-434	758	28	charitable	charitable	ADJ
ftr-434	758	29	deduction	deduction	NOUN
ftr-434	758	30	.	.	PUNCT
ftr-434	759	1	2002	2002	NUM
ftr-434	759	2	]	]	X
ftr-434	760	1	it	it	PRON
ftr-434	760	2	does	do	AUX
ftr-434	760	3	not	not	PART
ftr-434	760	4	compute	compute	VERB
ftr-434	760	5	575	575	NUM
ftr-434	760	6	planning	plan	VERB
ftr-434	760	7	a	a	DET
ftr-434	760	8	charitable	charitable	ADJ
ftr-434	760	9	contribution	contribution	NOUN
ftr-434	760	10	,	,	PUNCT
ftr-434	760	11	it	it	PRON
ftr-434	760	12	is	be	AUX
ftr-434	760	13	essential	essential	ADJ
ftr-434	760	14	that	that	SCONJ
ftr-434	760	15	the	the	DET
ftr-434	760	16	taxpayer	taxpayer	NOUN
ftr-434	760	17	donate	donate	VERB
ftr-434	760	18	his	his	PRON
ftr-434	760	19	or	or	CCONJ
ftr-434	760	20	her	her	PRON
ftr-434	760	21	entire	entire	ADJ
ftr-434	760	22	interest	interest	NOUN
ftr-434	760	23	in	in	ADP
ftr-434	760	24	the	the	DET
ftr-434	760	25	property	property	NOUN
ftr-434	760	26	(	(	PUNCT
ftr-434	760	27	assuming	assume	VERB
ftr-434	760	28	that	that	SCONJ
ftr-434	760	29	he	he	PRON
ftr-434	760	30	or	or	CCONJ
ftr-434	760	31	she	she	PRON
ftr-434	760	32	wishes	wish	VERB
ftr-434	760	33	to	to	PART
ftr-434	760	34	claim	claim	VERB
ftr-434	760	35	a	a	DET
ftr-434	760	36	charitable	charitable	ADJ
ftr-434	760	37	deduction	deduction	NOUN
ftr-434	760	38	)	)	PUNCT
ftr-434	760	39	.	.	PUNCT
ftr-434	761	1	the	the	DET
ftr-434	761	2	partial	partial	ADJ
ftr-434	761	3	interest	interest	NOUN
ftr-434	761	4	rule	rule	NOUN
ftr-434	761	5	will	will	AUX
ftr-434	761	6	not	not	PART
ftr-434	761	7	apply	apply	VERB
ftr-434	761	8	if	if	SCONJ
ftr-434	761	9	the	the	DET
ftr-434	761	10	taxpayer	taxpayer	NOUN
ftr-434	761	11	donates	donate	VERB
ftr-434	761	12	an	an	DET
ftr-434	761	13	“	"	PUNCT
ftr-434	761	14	undivided	undivided	ADJ
ftr-434	761	15	”	"	PUNCT
ftr-434	761	16	interest	interest	NOUN
ftr-434	761	17	in	in	ADP
ftr-434	761	18	the	the	DET
ftr-434	761	19	property	property	NOUN
ftr-434	761	20	to	to	ADP
ftr-434	761	21	charity	charity	NOUN
ftr-434	761	22	,	,	PUNCT
ftr-434	761	23	and	and	CCONJ
ftr-434	761	24	the	the	DET
ftr-434	761	25	partial149	partial149	NOUN
ftr-434	761	26	interest	interest	NOUN
ftr-434	761	27	will	will	AUX
ftr-434	761	28	not	not	PART
ftr-434	761	29	apply	apply	VERB
ftr-434	761	30	if	if	SCONJ
ftr-434	761	31	the	the	DET
ftr-434	761	32	taxpayer	taxpayer	NOUN
ftr-434	761	33	donates	donate	VERB
ftr-434	761	34	his	his	PRON
ftr-434	761	35	or	or	CCONJ
ftr-434	761	36	her	her	PRON
ftr-434	761	37	entire	entire	ADJ
ftr-434	761	38	interest	interest	NOUN
ftr-434	761	39	in	in	ADP
ftr-434	761	40	the	the	DET
ftr-434	761	41	property	property	NOUN
ftr-434	761	42	to	to	ADP
ftr-434	761	43	the	the	DET
ftr-434	761	44	charity	charity	NOUN
ftr-434	761	45	.	.	PUNCT
ftr-434	762	1	v.	v.	ADP
ftr-434	762	2	charitable	charitable	ADJ
ftr-434	762	3	gifts	gift	NOUN
ftr-434	762	4	of	of	ADP
ftr-434	762	5	ip	ip	NOUN
ftr-434	762	6	under	under	ADP
ftr-434	762	7	current	current	ADJ
ftr-434	762	8	law	law	NOUN
ftr-434	762	9	a.	a.	NOUN
ftr-434	762	10	patents	patent	NOUN
ftr-434	762	11	and	and	CCONJ
ftr-434	762	12	charitable	charitable	ADJ
ftr-434	762	13	giving	give	VERB
ftr-434	762	14	the	the	DET
ftr-434	762	15	nirvana	nirvana	NOUN
ftr-434	762	16	of	of	ADP
ftr-434	762	17	charitable	charitable	ADJ
ftr-434	762	18	giving	giving	NOUN
ftr-434	762	19	tax	tax	NOUN
ftr-434	762	20	treatment	treatment	NOUN
ftr-434	762	21	is	be	AUX
ftr-434	762	22	enjoyed	enjoy	VERB
ftr-434	762	23	by	by	ADP
ftr-434	762	24	the	the	DET
ftr-434	762	25	creative	creative	ADJ
ftr-434	762	26	genius	genius	NOUN
ftr-434	762	27	whose	whose	DET
ftr-434	762	28	work	work	NOUN
ftr-434	762	29	results	result	VERB
ftr-434	762	30	in	in	ADP
ftr-434	762	31	a	a	DET
ftr-434	762	32	patent	patent	NOUN
ftr-434	762	33	.	.	PUNCT
ftr-434	763	1	an	an	DET
ftr-434	763	2	individual	individual	NOUN
ftr-434	763	3	donating	donate	VERB
ftr-434	763	4	a	a	DET
ftr-434	763	5	patent	patent	NOUN
ftr-434	763	6	to	to	ADP
ftr-434	763	7	charity	charity	NOUN
ftr-434	763	8	:	:	PUNCT
ftr-434	763	9	(	(	PUNCT
ftr-434	763	10	i	i	NOUN
ftr-434	763	11	)	)	PUNCT
ftr-434	763	12	will	will	AUX
ftr-434	763	13	be	be	AUX
ftr-434	763	14	entitled	entitle	VERB
ftr-434	763	15	to	to	ADP
ftr-434	763	16	a	a	DET
ftr-434	763	17	charitable	charitable	ADJ
ftr-434	763	18	contribution	contribution	NOUN
ftr-434	763	19	deduction	deduction	NOUN
ftr-434	763	20	equal	equal	ADJ
ftr-434	763	21	to	to	ADP
ftr-434	763	22	the	the	DET
ftr-434	763	23	full	full	ADJ
ftr-434	763	24	fair	fair	ADJ
ftr-434	763	25	market	market	NOUN
ftr-434	763	26	value	value	NOUN
ftr-434	763	27	of	of	ADP
ftr-434	763	28	the	the	DET
ftr-434	763	29	appreciated	appreciated	ADJ
ftr-434	763	30	property	property	NOUN
ftr-434	763	31	;	;	PUNCT
ftr-434	763	32	and	and	CCONJ
ftr-434	763	33	(	(	PUNCT
ftr-434	763	34	ii	ii	NOUN
ftr-434	763	35	)	)	PUNCT
ftr-434	763	36	is	be	AUX
ftr-434	763	37	free	free	ADJ
ftr-434	763	38	to	to	PART
ftr-434	763	39	select	select	VERB
ftr-434	763	40	the	the	DET
ftr-434	763	41	public	public	ADJ
ftr-434	763	42	charity	charity	NOUN
ftr-434	763	43	that	that	PRON
ftr-434	763	44	will	will	AUX
ftr-434	763	45	receive	receive	VERB
ftr-434	763	46	the	the	DET
ftr-434	763	47	gift	gift	NOUN
ftr-434	763	48	without	without	ADP
ftr-434	763	49	regard	regard	NOUN
ftr-434	763	50	to	to	ADP
ftr-434	763	51	whether	whether	SCONJ
ftr-434	763	52	the	the	DET
ftr-434	763	53	charity150	charity150	PROPN
ftr-434	763	54	can	can	AUX
ftr-434	763	55	use	use	VERB
ftr-434	763	56	the	the	DET
ftr-434	763	57	patent	patent	NOUN
ftr-434	763	58	in	in	ADP
ftr-434	763	59	a	a	DET
ftr-434	763	60	manner	manner	NOUN
ftr-434	763	61	related	relate	VERB
ftr-434	763	62	to	to	ADP
ftr-434	763	63	its	its	PRON
ftr-434	763	64	charitable	charitable	ADJ
ftr-434	763	65	purpose	purpose	NOUN
ftr-434	763	66	.	.	PUNCT
ftr-434	764	1	1	1	X
ftr-434	764	2	.	.	X
ftr-434	764	3	availability	availability	NOUN
ftr-434	764	4	of	of	ADP
ftr-434	764	5	a	a	DET
ftr-434	764	6	full	full	ADJ
ftr-434	764	7	fair	fair	ADJ
ftr-434	764	8	market	market	NOUN
ftr-434	764	9	value	value	NOUN
ftr-434	764	10	deduction	deduction	NOUN
ftr-434	764	11	on	on	ADP
ftr-434	764	12	the	the	DET
ftr-434	764	13	donation	donation	NOUN
ftr-434	764	14	of	of	ADP
ftr-434	764	15	a	a	DET
ftr-434	764	16	patent.—an	patent.—an	NOUN
ftr-434	764	17	individual	individual	NOUN
ftr-434	764	18	donating	donate	VERB
ftr-434	764	19	a	a	DET
ftr-434	764	20	patent	patent	NOUN
ftr-434	764	21	to	to	ADP
ftr-434	764	22	charity	charity	NOUN
ftr-434	764	23	will	will	AUX
ftr-434	764	24	be	be	AUX
ftr-434	764	25	eligible	eligible	ADJ
ftr-434	764	26	to	to	PART
ftr-434	764	27	claim	claim	VERB
ftr-434	764	28	a	a	DET
ftr-434	764	29	charitable	charitable	ADJ
ftr-434	764	30	contribution	contribution	NOUN
ftr-434	764	31	deduction	deduction	NOUN
ftr-434	764	32	for	for	ADP
ftr-434	764	33	the	the	DET
ftr-434	764	34	full	full	ADJ
ftr-434	764	35	fair	fair	ADJ
ftr-434	764	36	market	market	NOUN
ftr-434	764	37	value	value	NOUN
ftr-434	764	38	of	of	ADP
ftr-434	764	39	the	the	DET
ftr-434	764	40	patent.151	patent.151	NOUN
ftr-434	764	41	this	this	DET
ftr-434	764	42	wonderful	wonderful	ADJ
ftr-434	764	43	result	result	NOUN
ftr-434	764	44	occurs	occur	VERB
ftr-434	764	45	because	because	SCONJ
ftr-434	764	46	section	section	NOUN
ftr-434	764	47	1235(a	1235(a	ADV
ftr-434	764	48	)	)	PUNCT
ftr-434	764	49	provides	provide	VERB
ftr-434	764	50	that	that	SCONJ
ftr-434	764	51	the	the	DET
ftr-434	764	52	gain	gain	NOUN
ftr-434	764	53	149	149	NUM
ftr-434	764	54	.	.	PUNCT
ftr-434	765	1	irc	irc	PROPN
ftr-434	765	2	§	§	PROPN
ftr-434	765	3	170(f)(3)(b)(ii	170(f)(3)(b)(ii	NUM
ftr-434	765	4	)	)	PUNCT
ftr-434	765	5	.	.	PUNCT
ftr-434	766	1	150	150	NUM
ftr-434	766	2	.	.	PUNCT
ftr-434	767	1	in	in	ADP
ftr-434	767	2	order	order	NOUN
ftr-434	767	3	to	to	PART
ftr-434	767	4	claim	claim	VERB
ftr-434	767	5	a	a	DET
ftr-434	767	6	charitable	charitable	ADJ
ftr-434	767	7	contribution	contribution	NOUN
ftr-434	767	8	deduction	deduction	NOUN
ftr-434	767	9	for	for	ADP
ftr-434	767	10	the	the	DET
ftr-434	767	11	full	full	ADJ
ftr-434	767	12	fair	fair	ADJ
ftr-434	767	13	market	market	NOUN
ftr-434	767	14	value	value	NOUN
ftr-434	767	15	,	,	PUNCT
ftr-434	767	16	the	the	DET
ftr-434	767	17	donation	donation	NOUN
ftr-434	767	18	must	must	AUX
ftr-434	767	19	be	be	AUX
ftr-434	767	20	made	make	VERB
ftr-434	767	21	to	to	ADP
ftr-434	767	22	a	a	DET
ftr-434	767	23	“	"	PUNCT
ftr-434	767	24	public	public	ADJ
ftr-434	767	25	charity	charity	NOUN
ftr-434	767	26	”	"	PUNCT
ftr-434	767	27	(	(	PUNCT
ftr-434	767	28	as	as	SCONJ
ftr-434	767	29	described	describe	VERB
ftr-434	767	30	in	in	ADP
ftr-434	767	31	irc	irc	PROPN
ftr-434	767	32	§	§	PROPN
ftr-434	767	33	509(a)(1	509(a)(1	NUM
ftr-434	767	34	)	)	PUNCT
ftr-434	767	35	,	,	PUNCT
ftr-434	767	36	(	(	PUNCT
ftr-434	767	37	2	2	X
ftr-434	767	38	)	)	PUNCT
ftr-434	767	39	or	or	CCONJ
ftr-434	767	40	(	(	PUNCT
ftr-434	767	41	3	3	NUM
ftr-434	767	42	)	)	PUNCT
ftr-434	767	43	)	)	PUNCT
ftr-434	767	44	rather	rather	ADV
ftr-434	767	45	than	than	ADP
ftr-434	767	46	to	to	ADP
ftr-434	767	47	a	a	DET
ftr-434	767	48	“	"	PUNCT
ftr-434	767	49	private	private	ADJ
ftr-434	767	50	foundation	foundation	NOUN
ftr-434	767	51	.	.	PUNCT
ftr-434	767	52	”	"	PUNCT
ftr-434	768	1	see	see	VERB
ftr-434	768	2	supra	supra	PROPN
ftr-434	768	3	note	note	PROPN
ftr-434	768	4	138	138	NUM
ftr-434	768	5	for	for	ADP
ftr-434	768	6	a	a	DET
ftr-434	768	7	description	description	NOUN
ftr-434	768	8	of	of	ADP
ftr-434	768	9	a	a	DET
ftr-434	768	10	“	"	PUNCT
ftr-434	768	11	public	public	ADJ
ftr-434	768	12	charity	charity	NOUN
ftr-434	768	13	”	"	PUNCT
ftr-434	768	14	and	and	CCONJ
ftr-434	768	15	a	a	DET
ftr-434	768	16	“	"	PUNCT
ftr-434	768	17	private	private	ADJ
ftr-434	768	18	foundation	foundation	NOUN
ftr-434	768	19	.	.	PUNCT
ftr-434	768	20	”	"	PUNCT
ftr-434	769	1	in	in	ADP
ftr-434	769	2	the	the	DET
ftr-434	769	3	case	case	NOUN
ftr-434	769	4	of	of	ADP
ftr-434	769	5	a	a	DET
ftr-434	769	6	donation	donation	NOUN
ftr-434	769	7	to	to	ADP
ftr-434	769	8	a	a	DET
ftr-434	769	9	private	private	ADJ
ftr-434	769	10	foundation	foundation	NOUN
ftr-434	769	11	(	(	PUNCT
ftr-434	769	12	other	other	ADJ
ftr-434	769	13	than	than	ADP
ftr-434	769	14	an	an	DET
ftr-434	769	15	“	"	PUNCT
ftr-434	769	16	operating	operate	VERB
ftr-434	769	17	”	"	PUNCT
ftr-434	769	18	private	private	ADJ
ftr-434	769	19	foundation	foundation	NOUN
ftr-434	769	20	)	)	PUNCT
ftr-434	769	21	,	,	PUNCT
ftr-434	769	22	the	the	DET
ftr-434	769	23	deduction	deduction	NOUN
ftr-434	769	24	will	will	AUX
ftr-434	769	25	be	be	AUX
ftr-434	769	26	reduced	reduce	VERB
ftr-434	769	27	by	by	ADP
ftr-434	769	28	any	any	DET
ftr-434	769	29	gain	gain	NOUN
ftr-434	769	30	that	that	PRON
ftr-434	769	31	would	would	AUX
ftr-434	769	32	have	have	AUX
ftr-434	769	33	been	be	AUX
ftr-434	769	34	long	long	ADJ
ftr-434	769	35	-	-	PUNCT
ftr-434	769	36	term	term	NOUN
ftr-434	769	37	capital	capital	NOUN
ftr-434	769	38	gain	gain	NOUN
ftr-434	769	39	on	on	ADP
ftr-434	769	40	a	a	DET
ftr-434	769	41	hypothetical	hypothetical	ADJ
ftr-434	769	42	sale	sale	NOUN
ftr-434	769	43	of	of	ADP
ftr-434	769	44	the	the	DET
ftr-434	769	45	donated	donate	VERB
ftr-434	769	46	property	property	NOUN
ftr-434	769	47	.	.	PUNCT
ftr-434	770	1	irc	irc	PROPN
ftr-434	770	2	§	§	PROPN
ftr-434	770	3	170(e)(1)(b)(ii	170(e)(1)(b)(ii	NUM
ftr-434	770	4	)	)	PUNCT
ftr-434	770	5	(	(	PUNCT
ftr-434	770	6	a	a	DET
ftr-434	770	7	popular	popular	ADJ
ftr-434	770	8	exception	exception	NOUN
ftr-434	770	9	to	to	ADP
ftr-434	770	10	this	this	DET
ftr-434	770	11	general	general	ADJ
ftr-434	770	12	rule	rule	NOUN
ftr-434	770	13	is	be	AUX
ftr-434	770	14	for	for	ADP
ftr-434	770	15	gifts	gift	NOUN
ftr-434	770	16	of	of	ADP
ftr-434	770	17	appreciated	appreciated	ADJ
ftr-434	770	18	marketable	marketable	ADJ
ftr-434	770	19	securities	security	NOUN
ftr-434	770	20	to	to	ADP
ftr-434	770	21	private	private	ADJ
ftr-434	770	22	foundations	foundation	NOUN
ftr-434	770	23	)	)	PUNCT
ftr-434	770	24	.	.	PUNCT
ftr-434	771	1	151	151	NUM
ftr-434	771	2	.	.	PUNCT
ftr-434	772	1	the	the	DET
ftr-434	772	2	legislative	legislative	ADJ
ftr-434	772	3	history	history	NOUN
ftr-434	772	4	of	of	ADP
ftr-434	772	5	the	the	DET
ftr-434	772	6	revenue	revenue	NOUN
ftr-434	772	7	act	act	NOUN
ftr-434	772	8	of	of	ADP
ftr-434	772	9	1950	1950	NUM
ftr-434	772	10	provides	provide	VERB
ftr-434	772	11	that	that	SCONJ
ftr-434	772	12	this	this	DET
ftr-434	772	13	favorable	favorable	ADJ
ftr-434	772	14	treatment	treatment	NOUN
ftr-434	772	15	is	be	AUX
ftr-434	772	16	available	available	ADJ
ftr-434	772	17	to	to	ADP
ftr-434	772	18	the	the	DET
ftr-434	772	19	inventor	inventor	NOUN
ftr-434	772	20	because	because	SCONJ
ftr-434	772	21	“	"	PUNCT
ftr-434	772	22	the	the	DET
ftr-434	772	23	desirability	desirability	NOUN
ftr-434	772	24	of	of	ADP
ftr-434	772	25	fostering	foster	VERB
ftr-434	772	26	the	the	DET
ftr-434	772	27	work	work	NOUN
ftr-434	772	28	of	of	ADP
ftr-434	772	29	inventors	inventor	NOUN
ftr-434	772	30	outweighs	outweigh	VERB
ftr-434	772	31	the	the	DET
ftr-434	772	32	small	small	ADJ
ftr-434	772	33	amount	amount	NOUN
ftr-434	772	34	of	of	ADP
ftr-434	772	35	additional	additional	ADJ
ftr-434	772	36	revenue	revenue	NOUN
ftr-434	772	37	which	which	PRON
ftr-434	772	38	might	might	AUX
ftr-434	772	39	be	be	AUX
ftr-434	772	40	obtained	obtain	VERB
ftr-434	772	41	”	"	PUNCT
ftr-434	772	42	if	if	SCONJ
ftr-434	772	43	the	the	DET
ftr-434	772	44	gains	gain	NOUN
ftr-434	772	45	from	from	ADP
ftr-434	772	46	the	the	DET
ftr-434	772	47	sale	sale	NOUN
ftr-434	772	48	of	of	ADP
ftr-434	772	49	inventions	invention	NOUN
ftr-434	772	50	,	,	PUNCT
ftr-434	772	51	patents	patent	NOUN
ftr-434	772	52	,	,	PUNCT
ftr-434	772	53	and	and	CCONJ
ftr-434	772	54	designs	design	NOUN
ftr-434	772	55	could	could	AUX
ftr-434	772	56	not	not	PART
ftr-434	772	57	qualify	qualify	VERB
ftr-434	772	58	for	for	ADP
ftr-434	772	59	long	long	ADJ
ftr-434	772	60	-	-	PUNCT
ftr-434	772	61	term	term	NOUN
ftr-434	772	62	capital	capital	NOUN
ftr-434	772	63	gain	gain	NOUN
ftr-434	772	64	treatment	treatment	NOUN
ftr-434	772	65	.	.	PUNCT
ftr-434	773	1	s.	s.	PROPN
ftr-434	773	2	rep	rep	PROPN
ftr-434	773	3	.	.	PROPN
ftr-434	774	1	no	no	PROPN
ftr-434	774	2	.	.	NOUN
ftr-434	774	3	2375	2375	NUM
ftr-434	774	4	,	,	PUNCT
ftr-434	774	5	81st	81st	ADJ
ftr-434	774	6	cong	cong	NOUN
ftr-434	774	7	.	.	PROPN
ftr-434	775	1	,	,	PUNCT
ftr-434	775	2	2d	2d	PROPN
ftr-434	775	3	sess	sess	NOUN
ftr-434	775	4	.	.	PUNCT
ftr-434	776	1	44	44	NUM
ftr-434	776	2	(	(	PUNCT
ftr-434	776	3	1950	1950	NUM
ftr-434	776	4	)	)	PUNCT
ftr-434	776	5	,	,	PUNCT
ftr-434	776	6	reprinted	reprint	VERB
ftr-434	776	7	in	in	ADP
ftr-434	776	8	1950	1950	NUM
ftr-434	776	9	-	-	SYM
ftr-434	776	10	2	2	NUM
ftr-434	776	11	c.b	c.b	PROPN
ftr-434	776	12	.	.	PROPN
ftr-434	777	1	at	at	ADP
ftr-434	777	2	515	515	NUM
ftr-434	777	3	(	(	PUNCT
ftr-434	777	4	quoted	quote	VERB
ftr-434	777	5	in	in	ADP
ftr-434	777	6	,	,	PUNCT
ftr-434	777	7	changing	change	VERB
ftr-434	777	8	i.r.c	i.r.c	NOUN
ftr-434	777	9	.	.	PUNCT
ftr-434	778	1	§	§	PROPN
ftr-434	778	2	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	778	3	):	):	PUNCT
ftr-434	778	4	for	for	ADP
ftr-434	778	5	art	art	NOUN
ftr-434	778	6	’s	’s	PART
ftr-434	778	7	sake	sake	NOUN
ftr-434	778	8	,	,	PUNCT
ftr-434	778	9	37	37	NUM
ftr-434	778	10	case	case	NOUN
ftr-434	778	11	w.	w.	NOUN
ftr-434	778	12	res	res	PROPN
ftr-434	778	13	.	.	PUNCT
ftr-434	779	1	l.	l.	PROPN
ftr-434	779	2	rev	rev	PROPN
ftr-434	779	3	.	.	PROPN
ftr-434	779	4	536	536	NUM
ftr-434	779	5	,	,	PUNCT
ftr-434	779	6	559	559	NUM
ftr-434	779	7	,	,	PUNCT
ftr-434	779	8	n.157	n.157	NOUN
ftr-434	779	9	-	-	SYM
ftr-434	779	10	158	158	NUM
ftr-434	779	11	(	(	PUNCT
ftr-434	779	12	1987	1987	NUM
ftr-434	779	13	)	)	PUNCT
ftr-434	779	14	)	)	PUNCT
ftr-434	779	15	.	.	PUNCT
ftr-434	780	1	i	i	PRON
ftr-434	780	2	d.	d.	PROPN
ftr-434	780	3	(	(	PUNCT
ftr-434	780	4	“	"	PUNCT
ftr-434	780	5	[	[	X
ftr-434	780	6	t]he	t]he	ADJ
ftr-434	780	7	inventions	invention	NOUN
ftr-434	780	8	of	of	ADP
ftr-434	780	9	amateur	amateur	ADJ
ftr-434	780	10	inventors	inventor	NOUN
ftr-434	780	11	are	be	AUX
ftr-434	780	12	afforded	afford	VERB
ftr-434	780	13	capital	capital	NOUN
ftr-434	780	14	asset	asset	NOUN
ftr-434	780	15	treatment	treatment	NOUN
ftr-434	780	16	,	,	PUNCT
ftr-434	780	17	as	as	SCONJ
ftr-434	780	18	are	be	AUX
ftr-434	780	19	the	the	DET
ftr-434	780	20	patents	patent	NOUN
ftr-434	780	21	secured	secure	VERB
ftr-434	780	22	by	by	ADP
ftr-434	780	23	both	both	DET
ftr-434	780	24	professionals	professional	NOUN
ftr-434	780	25	and	and	CCONJ
ftr-434	780	26	amateurs	amateur	NOUN
ftr-434	780	27	”	"	PUNCT
ftr-434	780	28	)	)	PUNCT
ftr-434	780	29	.	.	PUNCT
ftr-434	781	1	see	see	VERB
ftr-434	781	2	also	also	ADV
ftr-434	781	3	suresh	suresh	PROPN
ftr-434	781	4	t.	t.	PROPN
ftr-434	781	5	advani	advani	PROPN
ftr-434	781	6	,	,	PUNCT
ftr-434	781	7	characterizing	characterize	VERB
ftr-434	781	8	the	the	DET
ftr-434	781	9	“	"	PUNCT
ftr-434	781	10	new	new	ADJ
ftr-434	781	11	”	"	PUNCT
ftr-434	781	12	transfers	transfer	NOUN
ftr-434	781	13	of	of	ADP
ftr-434	781	14	intellectual	intellectual	ADJ
ftr-434	781	15	property	property	NOUN
ftr-434	781	16	,	,	PUNCT
ftr-434	781	17	taxes	taxis	NOUN
ftr-434	781	18	,	,	PUNCT
ftr-434	781	19	211	211	NUM
ftr-434	781	20	,	,	PUNCT
ftr-434	781	21	213	213	NUM
ftr-434	781	22	(	(	PUNCT
ftr-434	781	23	march	march	PROPN
ftr-434	781	24	2001	2001	NUM
ftr-434	781	25	)	)	PUNCT
ftr-434	781	26	(	(	PUNCT
ftr-434	781	27	“	"	PUNCT
ftr-434	781	28	[	[	X
ftr-434	781	29	c]ongress	c]ongress	NOUN
ftr-434	781	30	apparently	apparently	ADV
ftr-434	781	31	considered	consider	VERB
ftr-434	781	32	creators	creator	NOUN
ftr-434	781	33	of	of	ADP
ftr-434	781	34	literary	literary	ADJ
ftr-434	781	35	and	and	CCONJ
ftr-434	781	36	artistic	artistic	ADJ
ftr-434	781	37	works	work	NOUN
ftr-434	781	38	less	less	ADV
ftr-434	781	39	important	important	ADJ
ftr-434	781	40	to	to	ADP
ftr-434	781	41	the	the	DET
ftr-434	781	42	welfare	welfare	NOUN
ftr-434	781	43	of	of	ADP
ftr-434	781	44	the	the	DET
ftr-434	781	45	nation	nation	NOUN
ftr-434	781	46	”	"	PUNCT
ftr-434	781	47	)	)	PUNCT
ftr-434	781	48	.	.	PUNCT
ftr-434	782	1	576	576	NUM
ftr-434	782	2	florida	florida	PROPN
ftr-434	782	3	tax	tax	NOUN
ftr-434	782	4	review	review	NOUN
ftr-434	782	5	[	[	X
ftr-434	782	6	vol.5:8	vol.5:8	NOUN
ftr-434	782	7	from	from	ADP
ftr-434	782	8	the	the	DET
ftr-434	782	9	sale	sale	NOUN
ftr-434	782	10	of	of	ADP
ftr-434	782	11	a	a	DET
ftr-434	782	12	patent	patent	NOUN
ftr-434	782	13	will	will	AUX
ftr-434	782	14	be	be	AUX
ftr-434	782	15	taxed	tax	VERB
ftr-434	782	16	as	as	ADP
ftr-434	782	17	a	a	DET
ftr-434	782	18	long	long	ADJ
ftr-434	782	19	-	-	PUNCT
ftr-434	782	20	term	term	NOUN
ftr-434	782	21	capital	capital	NOUN
ftr-434	782	22	gain	gain	NOUN
ftr-434	782	23	.	.	PUNCT
ftr-434	783	1	as152	as152	PROPN
ftr-434	783	2	discussed	discuss	VERB
ftr-434	783	3	earlier	early	ADV
ftr-434	783	4	,	,	PUNCT
ftr-434	783	5	if	if	SCONJ
ftr-434	783	6	the	the	DET
ftr-434	783	7	gain	gain	NOUN
ftr-434	783	8	on	on	ADP
ftr-434	783	9	a	a	DET
ftr-434	783	10	hypothetical	hypothetical	ADJ
ftr-434	783	11	sale	sale	NOUN
ftr-434	783	12	of	of	ADP
ftr-434	783	13	the	the	DET
ftr-434	783	14	donated	donate	VERB
ftr-434	783	15	asset	asset	NOUN
ftr-434	783	16	would153	would153	PROPN
ftr-434	783	17	be	be	AUX
ftr-434	783	18	taxed	tax	VERB
ftr-434	783	19	as	as	ADP
ftr-434	783	20	ordinary	ordinary	ADJ
ftr-434	783	21	income	income	NOUN
ftr-434	783	22	(	(	PUNCT
ftr-434	783	23	or	or	CCONJ
ftr-434	783	24	short	short	ADJ
ftr-434	783	25	-	-	PUNCT
ftr-434	783	26	term	term	NOUN
ftr-434	783	27	capital	capital	NOUN
ftr-434	783	28	gain	gain	NOUN
ftr-434	783	29	)	)	PUNCT
ftr-434	783	30	,	,	PUNCT
ftr-434	783	31	the	the	DET
ftr-434	783	32	amount	amount	NOUN
ftr-434	783	33	of	of	ADP
ftr-434	783	34	the	the	DET
ftr-434	783	35	deduction	deduction	NOUN
ftr-434	783	36	on	on	ADP
ftr-434	783	37	a	a	DET
ftr-434	783	38	charitable	charitable	ADJ
ftr-434	783	39	donation	donation	NOUN
ftr-434	783	40	of	of	ADP
ftr-434	783	41	that	that	DET
ftr-434	783	42	property	property	NOUN
ftr-434	783	43	would	would	AUX
ftr-434	783	44	be	be	AUX
ftr-434	783	45	reduced	reduce	VERB
ftr-434	783	46	by	by	ADP
ftr-434	783	47	the	the	DET
ftr-434	783	48	amount	amount	NOUN
ftr-434	783	49	of	of	ADP
ftr-434	783	50	that	that	DET
ftr-434	783	51	gain	gain	NOUN
ftr-434	783	52	.	.	PUNCT
ftr-434	784	1	since	since	SCONJ
ftr-434	784	2	a	a	DET
ftr-434	784	3	gain	gain	NOUN
ftr-434	784	4	on	on	ADP
ftr-434	784	5	the	the	DET
ftr-434	784	6	hypothetical	hypothetical	ADJ
ftr-434	784	7	sale	sale	NOUN
ftr-434	784	8	of	of	ADP
ftr-434	784	9	a	a	DET
ftr-434	784	10	patent	patent	NOUN
ftr-434	784	11	would154	would154	PROPN
ftr-434	784	12	be	be	AUX
ftr-434	784	13	taxed	tax	VERB
ftr-434	784	14	as	as	ADP
ftr-434	784	15	long	long	ADJ
ftr-434	784	16	-	-	PUNCT
ftr-434	784	17	term	term	NOUN
ftr-434	784	18	capital	capital	NOUN
ftr-434	784	19	gain	gain	NOUN
ftr-434	784	20	,	,	PUNCT
ftr-434	784	21	no	no	DET
ftr-434	784	22	reduction	reduction	NOUN
ftr-434	784	23	in	in	ADP
ftr-434	784	24	the	the	DET
ftr-434	784	25	charitable	charitable	ADJ
ftr-434	784	26	contribution	contribution	NOUN
ftr-434	784	27	deduction	deduction	NOUN
ftr-434	784	28	for	for	ADP
ftr-434	784	29	the	the	DET
ftr-434	784	30	appreciation	appreciation	NOUN
ftr-434	784	31	in	in	ADP
ftr-434	784	32	value	value	NOUN
ftr-434	784	33	is	be	AUX
ftr-434	784	34	necessary	necessary	ADJ
ftr-434	784	35	.	.	PUNCT
ftr-434	785	1	moreover	moreover	ADV
ftr-434	785	2	,	,	PUNCT
ftr-434	785	3	it	it	PRON
ftr-434	785	4	is	be	AUX
ftr-434	785	5	not	not	PART
ftr-434	785	6	even	even	ADV
ftr-434	785	7	necessary	necessary	ADJ
ftr-434	785	8	for	for	SCONJ
ftr-434	785	9	the	the	DET
ftr-434	785	10	patent	patent	NOUN
ftr-434	785	11	or	or	CCONJ
ftr-434	785	12	the	the	DET
ftr-434	785	13	patent	patent	NOUN
ftr-434	785	14	application	application	NOUN
ftr-434	785	15	to	to	PART
ftr-434	785	16	be	be	AUX
ftr-434	785	17	in	in	ADP
ftr-434	785	18	existence	existence	NOUN
ftr-434	785	19	for	for	ADP
ftr-434	785	20	section	section	NOUN
ftr-434	785	21	1235	1235	NUM
ftr-434	785	22	to	to	PART
ftr-434	785	23	apply	apply	VERB
ftr-434	785	24	.	.	PUNCT
ftr-434	786	1	favorable	favorable	ADJ
ftr-434	786	2	tax	tax	NOUN
ftr-434	786	3	treatment	treatment	NOUN
ftr-434	786	4	is	be	AUX
ftr-434	786	5	available	available	ADJ
ftr-434	786	6	for	for	ADP
ftr-434	786	7	the	the	DET
ftr-434	786	8	transfer	transfer	NOUN
ftr-434	786	9	of	of	ADP
ftr-434	786	10	an	an	DET
ftr-434	786	11	inchoate	inchoate	ADJ
ftr-434	786	12	right	right	NOUN
ftr-434	786	13	to	to	PART
ftr-434	786	14	obtain	obtain	VERB
ftr-434	786	15	a	a	DET
ftr-434	786	16	patent	patent	NOUN
ftr-434	786	17	(	(	PUNCT
ftr-434	786	18	as	as	ADV
ftr-434	786	19	long	long	ADV
ftr-434	786	20	as	as	SCONJ
ftr-434	786	21	the	the	DET
ftr-434	786	22	subject	subject	NOUN
ftr-434	786	23	matter	matter	NOUN
ftr-434	786	24	is	be	AUX
ftr-434	786	25	patentable).155	patentable).155	PROPN
ftr-434	786	26	2	2	NUM
ftr-434	786	27	.	.	PUNCT
ftr-434	787	1	patents	patent	NOUN
ftr-434	787	2	and	and	CCONJ
ftr-434	787	3	the	the	DET
ftr-434	787	4	partial	partial	ADJ
ftr-434	787	5	interest	interest	NOUN
ftr-434	787	6	rule.—as	rule.—as	PROPN
ftr-434	787	7	discussed	discuss	VERB
ftr-434	787	8	above	above	ADV
ftr-434	787	9	,	,	PUNCT
ftr-434	787	10	as	as	ADP
ftr-434	787	11	a	a	DET
ftr-434	787	12	general	general	ADJ
ftr-434	787	13	rule	rule	NOUN
ftr-434	787	14	,	,	PUNCT
ftr-434	787	15	a	a	DET
ftr-434	787	16	taxpayer	taxpayer	NOUN
ftr-434	787	17	who	who	PRON
ftr-434	787	18	donates	donate	VERB
ftr-434	787	19	only	only	ADV
ftr-434	787	20	a	a	DET
ftr-434	787	21	“	"	PUNCT
ftr-434	787	22	partial	partial	ADJ
ftr-434	787	23	interest	interest	NOUN
ftr-434	787	24	”	"	PUNCT
ftr-434	787	25	in	in	ADP
ftr-434	787	26	property	property	NOUN
ftr-434	787	27	is	be	AUX
ftr-434	787	28	152	152	NUM
ftr-434	787	29	.	.	PUNCT
ftr-434	788	1	irc	irc	PROPN
ftr-434	788	2	§	§	PROPN
ftr-434	788	3	1235(a	1235(a	PRON
ftr-434	788	4	)	)	PUNCT
ftr-434	788	5	provides	provide	VERB
ftr-434	788	6	in	in	ADP
ftr-434	788	7	part	part	NOUN
ftr-434	788	8	that	that	SCONJ
ftr-434	788	9	“	"	PUNCT
ftr-434	788	10	a	a	DET
ftr-434	788	11	transfer	transfer	NOUN
ftr-434	788	12	(	(	PUNCT
ftr-434	788	13	other	other	ADJ
ftr-434	788	14	than	than	ADP
ftr-434	788	15	by	by	ADP
ftr-434	788	16	gift	gift	NOUN
ftr-434	788	17	,	,	PUNCT
ftr-434	788	18	inheritance	inheritance	NOUN
ftr-434	788	19	,	,	PUNCT
ftr-434	788	20	or	or	CCONJ
ftr-434	788	21	devise	devise	VERB
ftr-434	788	22	)	)	PUNCT
ftr-434	788	23	of	of	ADP
ftr-434	788	24	property	property	NOUN
ftr-434	788	25	consisting	consist	VERB
ftr-434	788	26	of	of	ADP
ftr-434	788	27	all	all	DET
ftr-434	788	28	substantial	substantial	ADJ
ftr-434	788	29	rights	right	NOUN
ftr-434	788	30	to	to	ADP
ftr-434	788	31	a	a	DET
ftr-434	788	32	patent	patent	NOUN
ftr-434	788	33	,	,	PUNCT
ftr-434	788	34	or	or	CCONJ
ftr-434	788	35	an	an	DET
ftr-434	788	36	undivided	undivided	ADJ
ftr-434	788	37	interest	interest	NOUN
ftr-434	788	38	therein	therein	ADV
ftr-434	788	39	which	which	PRON
ftr-434	788	40	includes	include	VERB
ftr-434	788	41	a	a	DET
ftr-434	788	42	part	part	NOUN
ftr-434	788	43	of	of	ADP
ftr-434	788	44	all	all	DET
ftr-434	788	45	such	such	ADJ
ftr-434	788	46	rights	right	NOUN
ftr-434	788	47	,	,	PUNCT
ftr-434	788	48	by	by	ADP
ftr-434	788	49	any	any	DET
ftr-434	788	50	holder	holder	NOUN
ftr-434	788	51	shall	shall	AUX
ftr-434	788	52	be	be	AUX
ftr-434	788	53	considered	consider	VERB
ftr-434	788	54	the	the	DET
ftr-434	788	55	sale	sale	NOUN
ftr-434	788	56	or	or	CCONJ
ftr-434	788	57	exchange	exchange	NOUN
ftr-434	788	58	of	of	ADP
ftr-434	788	59	a	a	DET
ftr-434	788	60	capital	capital	NOUN
ftr-434	788	61	asset	asset	NOUN
ftr-434	788	62	held	hold	VERB
ftr-434	788	63	for	for	ADP
ftr-434	788	64	more	more	ADJ
ftr-434	788	65	than	than	ADP
ftr-434	788	66	1	1	NUM
ftr-434	788	67	year	year	NOUN
ftr-434	788	68	.	.	PUNCT
ftr-434	788	69	.	.	PUNCT
ftr-434	788	70	.	.	PUNCT
ftr-434	789	1	.	.	PUNCT
ftr-434	789	2	”	"	PUNCT
ftr-434	790	1	(	(	PUNCT
ftr-434	790	2	emphasis	emphasis	NOUN
ftr-434	790	3	added	add	VERB
ftr-434	790	4	)	)	PUNCT
ftr-434	790	5	.	.	PUNCT
ftr-434	791	1	a	a	DET
ftr-434	791	2	“	"	PUNCT
ftr-434	791	3	holder	holder	NOUN
ftr-434	791	4	”	"	PUNCT
ftr-434	791	5	is	be	AUX
ftr-434	791	6	an	an	DET
ftr-434	791	7	individual	individual	NOUN
ftr-434	791	8	who	who	PRON
ftr-434	791	9	either	either	CCONJ
ftr-434	791	10	created	create	VERB
ftr-434	791	11	the	the	DET
ftr-434	791	12	property	property	NOUN
ftr-434	791	13	,	,	PUNCT
ftr-434	791	14	or	or	CCONJ
ftr-434	791	15	who	who	PRON
ftr-434	791	16	acquired	acquire	VERB
ftr-434	791	17	his	his	PRON
ftr-434	791	18	or	or	CCONJ
ftr-434	791	19	her	her	PRON
ftr-434	791	20	interest	interest	NOUN
ftr-434	791	21	before	before	SCONJ
ftr-434	791	22	the	the	DET
ftr-434	791	23	invention	invention	NOUN
ftr-434	791	24	was	be	AUX
ftr-434	791	25	“	"	PUNCT
ftr-434	791	26	reduced	reduce	VERB
ftr-434	791	27	to	to	PART
ftr-434	791	28	practice	practice	VERB
ftr-434	791	29	”	"	PUNCT
ftr-434	791	30	in	in	ADP
ftr-434	791	31	exchange	exchange	NOUN
ftr-434	791	32	for	for	ADP
ftr-434	791	33	consideration	consideration	NOUN
ftr-434	791	34	paid	pay	VERB
ftr-434	791	35	to	to	ADP
ftr-434	791	36	the	the	DET
ftr-434	791	37	creator	creator	NOUN
ftr-434	791	38	.	.	PUNCT
ftr-434	792	1	irc	irc	PROPN
ftr-434	792	2	§	§	PROPN
ftr-434	792	3	1235(b	1235(b	PROPN
ftr-434	792	4	)	)	PUNCT
ftr-434	792	5	.	.	PUNCT
ftr-434	793	1	section	section	NOUN
ftr-434	793	2	1235	1235	NUM
ftr-434	793	3	was	be	AUX
ftr-434	793	4	enacted	enact	VERB
ftr-434	793	5	to	to	PART
ftr-434	793	6	assist	assist	VERB
ftr-434	793	7	and	and	CCONJ
ftr-434	793	8	encourage	encourage	VERB
ftr-434	793	9	individual	individual	ADJ
ftr-434	793	10	inventors	inventor	NOUN
ftr-434	793	11	(	(	PUNCT
ftr-434	793	12	by	by	ADP
ftr-434	793	13	providing	provide	VERB
ftr-434	793	14	favorable	favorable	ADJ
ftr-434	793	15	tax	tax	NOUN
ftr-434	793	16	treatment	treatment	NOUN
ftr-434	793	17	on	on	ADP
ftr-434	793	18	the	the	DET
ftr-434	793	19	sale	sale	NOUN
ftr-434	793	20	of	of	ADP
ftr-434	793	21	a	a	DET
ftr-434	793	22	patent	patent	NOUN
ftr-434	793	23	)	)	PUNCT
ftr-434	793	24	.	.	PUNCT
ftr-434	794	1	see	see	VERB
ftr-434	794	2	s.	s.	PROPN
ftr-434	794	3	rep	rep	PROPN
ftr-434	794	4	.	.	PROPN
ftr-434	794	5	no	no	PROPN
ftr-434	794	6	.	.	NOUN
ftr-434	794	7	1622	1622	NUM
ftr-434	794	8	,	,	PUNCT
ftr-434	794	9	83d	83d	NUM
ftr-434	794	10	cong	cong	NOUN
ftr-434	794	11	.	.	PROPN
ftr-434	794	12	,	,	PUNCT
ftr-434	794	13	2d	2d	PROPN
ftr-434	794	14	sess	sess	NOUN
ftr-434	794	15	.	.	PUNCT
ftr-434	795	1	439	439	NUM
ftr-434	795	2	(	(	PUNCT
ftr-434	795	3	1954	1954	NUM
ftr-434	795	4	)	)	PUNCT
ftr-434	795	5	(	(	PUNCT
ftr-434	795	6	section	section	NOUN
ftr-434	795	7	1235	1235	NUM
ftr-434	795	8	was	be	AUX
ftr-434	795	9	enacted	enact	VERB
ftr-434	795	10	“	"	PUNCT
ftr-434	795	11	to	to	PART
ftr-434	795	12	provide	provide	VERB
ftr-434	795	13	an	an	DET
ftr-434	795	14	incentive	incentive	NOUN
ftr-434	795	15	to	to	ADP
ftr-434	795	16	inventors	inventor	NOUN
ftr-434	795	17	to	to	PART
ftr-434	795	18	contribute	contribute	VERB
ftr-434	795	19	to	to	ADP
ftr-434	795	20	the	the	DET
ftr-434	795	21	welfare	welfare	NOUN
ftr-434	795	22	of	of	ADP
ftr-434	795	23	the	the	DET
ftr-434	795	24	nation	nation	NOUN
ftr-434	795	25	”	"	PUNCT
ftr-434	795	26	)	)	PUNCT
ftr-434	795	27	,	,	PUNCT
ftr-434	795	28	reprinted	reprint	VERB
ftr-434	795	29	in	in	ADP
ftr-434	795	30	charles	charles	PROPN
ftr-434	795	31	edward	edward	PROPN
ftr-434	795	32	falk	falk	PROPN
ftr-434	795	33	,	,	PUNCT
ftr-434	795	34	tax	tax	NOUN
ftr-434	795	35	planning	planning	NOUN
ftr-434	795	36	for	for	ADP
ftr-434	795	37	the	the	DET
ftr-434	795	38	development	development	NOUN
ftr-434	795	39	and	and	CCONJ
ftr-434	795	40	licensing	licensing	NOUN
ftr-434	795	41	of	of	ADP
ftr-434	795	42	patents	patent	NOUN
ftr-434	795	43	and	and	CCONJ
ftr-434	795	44	know	know	NOUN
ftr-434	795	45	-	-	PUNCT
ftr-434	795	46	how	how	NOUN
ftr-434	795	47	,	,	PUNCT
ftr-434	795	48	557	557	NUM
ftr-434	795	49	tax	tax	NOUN
ftr-434	795	50	mgmt	mgmt	NOUN
ftr-434	795	51	.	.	PUNCT
ftr-434	796	1	(	(	PUNCT
ftr-434	796	2	bna	bna	PROPN
ftr-434	796	3	)	)	PUNCT
ftr-434	796	4	b-301	b-301	NOUN
ftr-434	796	5	;	;	PUNCT
ftr-434	796	6	see	see	VERB
ftr-434	796	7	also	also	ADV
ftr-434	796	8	advani	advani	PROPN
ftr-434	796	9	,	,	PUNCT
ftr-434	796	10	supra	supra	PROPN
ftr-434	796	11	note	note	NOUN
ftr-434	796	12	151	151	NUM
ftr-434	796	13	,	,	PUNCT
ftr-434	796	14	at	at	ADP
ftr-434	796	15	212	212	NUM
ftr-434	796	16	.	.	PUNCT
ftr-434	797	1	section	section	NOUN
ftr-434	797	2	1235	1235	NUM
ftr-434	797	3	makes	make	VERB
ftr-434	797	4	no	no	DET
ftr-434	797	5	distinction	distinction	NOUN
ftr-434	797	6	between	between	ADP
ftr-434	797	7	a	a	DET
ftr-434	797	8	“	"	PUNCT
ftr-434	797	9	professional	professional	ADJ
ftr-434	797	10	”	"	PUNCT
ftr-434	797	11	inventor	inventor	NOUN
ftr-434	797	12	(	(	PUNCT
ftr-434	797	13	who	who	PRON
ftr-434	797	14	might	might	AUX
ftr-434	797	15	be	be	AUX
ftr-434	797	16	said	say	VERB
ftr-434	797	17	to	to	PART
ftr-434	797	18	hold	hold	VERB
ftr-434	797	19	his	his	PRON
ftr-434	797	20	inventions	invention	NOUN
ftr-434	797	21	as	as	ADP
ftr-434	797	22	inventory	inventory	NOUN
ftr-434	797	23	)	)	PUNCT
ftr-434	797	24	,	,	PUNCT
ftr-434	797	25	and	and	CCONJ
ftr-434	797	26	the	the	DET
ftr-434	797	27	more	more	ADV
ftr-434	797	28	casual	casual	ADJ
ftr-434	797	29	inventor	inventor	NOUN
ftr-434	797	30	(	(	PUNCT
ftr-434	797	31	who	who	PRON
ftr-434	797	32	might	might	AUX
ftr-434	797	33	be	be	AUX
ftr-434	797	34	described	describe	VERB
ftr-434	797	35	as	as	ADP
ftr-434	797	36	an	an	DET
ftr-434	797	37	upstairs	upstairs	ADJ
ftr-434	797	38	attic	attic	ADJ
ftr-434	797	39	inventor	inventor	NOUN
ftr-434	797	40	)	)	PUNCT
ftr-434	797	41	.	.	PUNCT
ftr-434	798	1	falk	falk	NOUN
ftr-434	798	2	,	,	PUNCT
ftr-434	798	3	supra	supra	NOUN
ftr-434	798	4	at	at	ADP
ftr-434	798	5	a-22	a-22	PROPN
ftr-434	798	6	.	.	PUNCT
ftr-434	799	1	thus	thus	ADV
ftr-434	799	2	,	,	PUNCT
ftr-434	799	3	inventors	inventor	NOUN
ftr-434	799	4	(	(	PUNCT
ftr-434	799	5	and	and	CCONJ
ftr-434	799	6	their	their	PRON
ftr-434	799	7	patents	patent	NOUN
ftr-434	799	8	)	)	PUNCT
ftr-434	799	9	have	have	AUX
ftr-434	799	10	been	be	AUX
ftr-434	799	11	twice	twice	ADV
ftr-434	799	12	blessed	bless	VERB
ftr-434	799	13	by	by	ADP
ftr-434	799	14	congress	congress	PROPN
ftr-434	799	15	–	–	PUNCT
ftr-434	799	16	in	in	ADP
ftr-434	799	17	1950	1950	NUM
ftr-434	799	18	,	,	PUNCT
ftr-434	799	19	congress	congress	PROPN
ftr-434	799	20	chose	choose	VERB
ftr-434	799	21	not	not	PART
ftr-434	799	22	to	to	PART
ftr-434	799	23	include	include	VERB
ftr-434	799	24	patents	patent	NOUN
ftr-434	799	25	in	in	ADP
ftr-434	799	26	the	the	DET
ftr-434	799	27	list	list	NOUN
ftr-434	799	28	of	of	ADP
ftr-434	799	29	property	property	NOUN
ftr-434	799	30	that	that	PRON
ftr-434	799	31	can	can	AUX
ftr-434	799	32	not	not	PART
ftr-434	799	33	qualify	qualify	VERB
ftr-434	799	34	for	for	ADP
ftr-434	799	35	capital	capital	NOUN
ftr-434	799	36	gain	gain	NOUN
ftr-434	799	37	treatment	treatment	NOUN
ftr-434	799	38	under	under	ADP
ftr-434	799	39	irc	irc	PROPN
ftr-434	799	40	§	§	PROPN
ftr-434	799	41	1221(a)(3	1221(a)(3	NUM
ftr-434	799	42	)	)	PUNCT
ftr-434	799	43	,	,	PUNCT
ftr-434	799	44	see	see	VERB
ftr-434	799	45	supra	supra	PROPN
ftr-434	799	46	note	note	PROPN
ftr-434	799	47	151	151	NUM
ftr-434	799	48	;	;	PUNCT
ftr-434	799	49	and	and	CCONJ
ftr-434	799	50	in	in	ADP
ftr-434	799	51	1954	1954	NUM
ftr-434	799	52	,	,	PUNCT
ftr-434	799	53	congress	congress	PROPN
ftr-434	799	54	enacted	enact	VERB
ftr-434	799	55	§	§	PROPN
ftr-434	799	56	1235	1235	NUM
ftr-434	799	57	.	.	PUNCT
ftr-434	800	1	153	153	NUM
ftr-434	800	2	.	.	PUNCT
ftr-434	801	1	see	see	VERB
ftr-434	801	2	supra	supra	PROPN
ftr-434	801	3	notes	note	VERB
ftr-434	801	4	141	141	NUM
ftr-434	801	5	-	-	SYM
ftr-434	801	6	143	143	NUM
ftr-434	801	7	and	and	CCONJ
ftr-434	801	8	accompanying	accompany	VERB
ftr-434	801	9	text	text	NOUN
ftr-434	801	10	.	.	PUNCT
ftr-434	802	1	154	154	NUM
ftr-434	802	2	.	.	PUNCT
ftr-434	803	1	irc	irc	PROPN
ftr-434	803	2	§	§	PROPN
ftr-434	803	3	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	803	4	)	)	PUNCT
ftr-434	803	5	(	(	PUNCT
ftr-434	803	6	“	"	PUNCT
ftr-434	803	7	[	[	X
ftr-434	803	8	t]he	t]he	ADJ
ftr-434	803	9	amount	amount	NOUN
ftr-434	803	10	of	of	ADP
ftr-434	803	11	any	any	DET
ftr-434	803	12	charitable	charitable	ADJ
ftr-434	803	13	contribution	contribution	NOUN
ftr-434	803	14	of	of	ADP
ftr-434	803	15	property	property	NOUN
ftr-434	803	16	otherwise	otherwise	ADV
ftr-434	803	17	taken	take	VERB
ftr-434	803	18	into	into	ADP
ftr-434	803	19	account	account	NOUN
ftr-434	803	20	.	.	PUNCT
ftr-434	803	21	.	.	PUNCT
ftr-434	803	22	.	.	PUNCT
ftr-434	804	1	shall	shall	AUX
ftr-434	804	2	be	be	AUX
ftr-434	804	3	reduced	reduce	VERB
ftr-434	804	4	by	by	ADP
ftr-434	804	5	.	.	PUNCT
ftr-434	804	6	.	.	PUNCT
ftr-434	804	7	.	.	PUNCT
ftr-434	805	1	the	the	DET
ftr-434	805	2	amount	amount	NOUN
ftr-434	805	3	of	of	ADP
ftr-434	805	4	gain	gain	NOUN
ftr-434	805	5	which	which	PRON
ftr-434	805	6	would	would	AUX
ftr-434	805	7	not	not	PART
ftr-434	805	8	have	have	AUX
ftr-434	805	9	been	be	AUX
ftr-434	805	10	long	long	ADJ
ftr-434	805	11	-	-	PUNCT
ftr-434	805	12	term	term	NOUN
ftr-434	805	13	capital	capital	NOUN
ftr-434	805	14	gain	gain	NOUN
ftr-434	805	15	if	if	SCONJ
ftr-434	805	16	the	the	DET
ftr-434	805	17	property	property	NOUN
ftr-434	805	18	contributed	contribute	VERB
ftr-434	805	19	had	have	AUX
ftr-434	805	20	been	be	AUX
ftr-434	805	21	sold	sell	VERB
ftr-434	805	22	by	by	ADP
ftr-434	805	23	the	the	DET
ftr-434	805	24	taxpayer	taxpayer	NOUN
ftr-434	805	25	at	at	ADP
ftr-434	805	26	its	its	PRON
ftr-434	805	27	fair	fair	ADJ
ftr-434	805	28	market	market	NOUN
ftr-434	805	29	value	value	NOUN
ftr-434	805	30	.	.	PUNCT
ftr-434	805	31	.	.	PUNCT
ftr-434	805	32	.	.	PUNCT
ftr-434	805	33	.	.	PUNCT
ftr-434	805	34	”	"	PUNCT
ftr-434	805	35	)	)	PUNCT
ftr-434	805	36	.	.	PUNCT
ftr-434	806	1	155	155	NUM
ftr-434	806	2	.	.	PUNCT
ftr-434	806	3	regs	regs	PROPN
ftr-434	806	4	.	.	PUNCT
ftr-434	807	1	§	§	PROPN
ftr-434	807	2	1.1235	1.1235	NUM
ftr-434	807	3	-	-	SYM
ftr-434	807	4	2(a	2(a	NUM
ftr-434	807	5	)	)	PUNCT
ftr-434	807	6	;	;	PUNCT
ftr-434	807	7	s.	s.	PROPN
ftr-434	807	8	rep	rep	PROPN
ftr-434	807	9	.	.	PROPN
ftr-434	807	10	no	no	PROPN
ftr-434	807	11	.	.	NOUN
ftr-434	807	12	1622	1622	NUM
ftr-434	807	13	,	,	PUNCT
ftr-434	807	14	83rd	83rd	ADJ
ftr-434	807	15	cong	cong	NOUN
ftr-434	807	16	.	.	PROPN
ftr-434	807	17	,	,	PUNCT
ftr-434	807	18	2d	2d	PROPN
ftr-434	807	19	sess	sess	NOUN
ftr-434	807	20	.	.	PUNCT
ftr-434	808	1	439	439	NUM
ftr-434	808	2	(	(	PUNCT
ftr-434	808	3	1954	1954	NUM
ftr-434	808	4	)	)	PUNCT
ftr-434	808	5	,	,	PUNCT
ftr-434	808	6	reprinted	reprint	VERB
ftr-434	808	7	in	in	ADP
ftr-434	808	8	falk	falk	NOUN
ftr-434	808	9	,	,	PUNCT
ftr-434	808	10	supra	supra	PROPN
ftr-434	808	11	note	note	NOUN
ftr-434	808	12	152	152	NUM
ftr-434	808	13	,	,	PUNCT
ftr-434	808	14	at	at	ADP
ftr-434	808	15	b-301	b-301	NOUN
ftr-434	808	16	;	;	PUNCT
ftr-434	808	17	i	i	PROPN
ftr-434	808	18	d.	d.	PROPN
ftr-434	808	19	at	at	ADP
ftr-434	808	20	a-10	a-10	PROPN
ftr-434	808	21	(	(	PUNCT
ftr-434	808	22	“	"	PUNCT
ftr-434	808	23	section	section	NOUN
ftr-434	808	24	1235	1235	NUM
ftr-434	808	25	can	can	AUX
ftr-434	808	26	apply	apply	VERB
ftr-434	808	27	if	if	SCONJ
ftr-434	808	28	the	the	DET
ftr-434	808	29	product	product	NOUN
ftr-434	808	30	is	be	AUX
ftr-434	808	31	patentable	patentable	ADJ
ftr-434	808	32	”	"	PUNCT
ftr-434	808	33	)	)	PUNCT
ftr-434	808	34	;	;	PUNCT
ftr-434	808	35	gilson	gilson	PROPN
ftr-434	808	36	v.	v.	PROPN
ftr-434	808	37	commissioner	commissioner	PROPN
ftr-434	808	38	,	,	PUNCT
ftr-434	809	1	48	48	NUM
ftr-434	809	2	t.c	t.c	PROPN
ftr-434	809	3	.	.	PROPN
ftr-434	809	4	memo	memo	NOUN
ftr-434	809	5	(	(	PUNCT
ftr-434	809	6	cch	cch	NOUN
ftr-434	809	7	)	)	PUNCT
ftr-434	809	8	922	922	NUM
ftr-434	809	9	,	,	PUNCT
ftr-434	809	10	926	926	NUM
ftr-434	809	11	(	(	PUNCT
ftr-434	809	12	1984	1984	NUM
ftr-434	809	13	)	)	PUNCT
ftr-434	809	14	(	(	PUNCT
ftr-434	809	15	“	"	PUNCT
ftr-434	809	16	[	[	X
ftr-434	809	17	i]t	i]t	NOUN
ftr-434	809	18	is	be	AUX
ftr-434	809	19	largely	largely	ADV
ftr-434	809	20	irrelevant	irrelevant	ADJ
ftr-434	809	21	that	that	SCONJ
ftr-434	809	22	out	out	ADP
ftr-434	809	23	of	of	ADP
ftr-434	809	24	the	the	DET
ftr-434	809	25	82	82	NUM
ftr-434	809	26	separate	separate	ADJ
ftr-434	809	27	contracts	contract	NOUN
ftr-434	809	28	,	,	PUNCT
ftr-434	809	29	only	only	ADV
ftr-434	809	30	one	one	NUM
ftr-434	809	31	or	or	CCONJ
ftr-434	809	32	two	two	NUM
ftr-434	809	33	of	of	ADP
ftr-434	809	34	[	[	PUNCT
ftr-434	809	35	the	the	DET
ftr-434	809	36	taxpayer	taxpayer	NOUN
ftr-434	809	37	’s	’s	PART
ftr-434	809	38	]	]	PUNCT
ftr-434	809	39	designs	design	NOUN
ftr-434	809	40	were	be	AUX
ftr-434	809	41	actually	actually	ADV
ftr-434	809	42	patented	patented	ADJ
ftr-434	809	43	.	.	PUNCT
ftr-434	809	44	.	.	PUNCT
ftr-434	809	45	.	.	PUNCT
ftr-434	809	46	.	.	PUNCT
ftr-434	810	1	for	for	SCONJ
ftr-434	810	2	a	a	DET
ftr-434	810	3	transfer	transfer	NOUN
ftr-434	810	4	to	to	PART
ftr-434	810	5	come	come	VERB
ftr-434	810	6	within	within	ADP
ftr-434	810	7	section	section	NOUN
ftr-434	810	8	1235	1235	NUM
ftr-434	810	9	,	,	PUNCT
ftr-434	810	10	it	it	PRON
ftr-434	810	11	is	be	AUX
ftr-434	810	12	sufficient	sufficient	ADJ
ftr-434	810	13	that	that	SCONJ
ftr-434	810	14	the	the	DET
ftr-434	810	15	taxpayer	taxpayer	NOUN
ftr-434	810	16	transfer	transfer	VERB
ftr-434	810	17	all	all	DET
ftr-434	810	18	substantial	substantial	ADJ
ftr-434	810	19	rights	right	NOUN
ftr-434	810	20	to	to	ADP
ftr-434	810	21	a	a	DET
ftr-434	810	22	patentable	patentable	ADJ
ftr-434	810	23	product	product	NOUN
ftr-434	810	24	.	.	PUNCT
ftr-434	810	25	.	.	PUNCT
ftr-434	810	26	.	.	PUNCT
ftr-434	810	27	.	.	PUNCT
ftr-434	810	28	”	"	PUNCT
ftr-434	810	29	)	)	PUNCT
ftr-434	810	30	.	.	PUNCT
ftr-434	811	1	2002	2002	NUM
ftr-434	811	2	]	]	PUNCT
ftr-434	812	1	it	it	PRON
ftr-434	812	2	does	do	AUX
ftr-434	812	3	not	not	PART
ftr-434	812	4	compute	compute	VERB
ftr-434	812	5	577	577	NUM
ftr-434	812	6	prohibited	prohibit	VERB
ftr-434	812	7	from	from	ADP
ftr-434	812	8	claiming	claim	VERB
ftr-434	812	9	any	any	DET
ftr-434	812	10	charitable	charitable	ADJ
ftr-434	812	11	contribution	contribution	NOUN
ftr-434	812	12	deduction	deduction	NOUN
ftr-434	812	13	.	.	PUNCT
ftr-434	813	1	however	however	ADV
ftr-434	813	2	,	,	PUNCT
ftr-434	813	3	an156	an156	PROPN
ftr-434	813	4	individual	individual	NOUN
ftr-434	813	5	can	can	AUX
ftr-434	813	6	contribute	contribute	VERB
ftr-434	813	7	an	an	DET
ftr-434	813	8	“	"	PUNCT
ftr-434	813	9	undivided	undivided	ADJ
ftr-434	813	10	”	"	PUNCT
ftr-434	813	11	fractional	fractional	ADJ
ftr-434	813	12	interest	interest	NOUN
ftr-434	813	13	in	in	ADP
ftr-434	813	14	a	a	DET
ftr-434	813	15	patent	patent	NOUN
ftr-434	813	16	and	and	CCONJ
ftr-434	813	17	claim	claim	VERB
ftr-434	813	18	a	a	DET
ftr-434	813	19	deduction	deduction	NOUN
ftr-434	813	20	for	for	ADP
ftr-434	813	21	the	the	DET
ftr-434	813	22	value	value	NOUN
ftr-434	813	23	of	of	ADP
ftr-434	813	24	the	the	DET
ftr-434	813	25	portion	portion	NOUN
ftr-434	813	26	contributed	contribute	VERB
ftr-434	813	27	even	even	ADV
ftr-434	813	28	though	though	SCONJ
ftr-434	813	29	the	the	DET
ftr-434	813	30	donor	donor	NOUN
ftr-434	813	31	has	have	AUX
ftr-434	813	32	retained	retain	VERB
ftr-434	813	33	for	for	ADP
ftr-434	813	34	himself	himself	PRON
ftr-434	813	35	or	or	CCONJ
ftr-434	813	36	herself	herself	PRON
ftr-434	813	37	valuable	valuable	ADJ
ftr-434	813	38	rights	right	NOUN
ftr-434	813	39	under	under	ADP
ftr-434	813	40	the	the	DET
ftr-434	813	41	patent	patent	NOUN
ftr-434	813	42	.	.	PUNCT
ftr-434	814	1	for157	for157	PROPN
ftr-434	814	2	example	example	NOUN
ftr-434	814	3	,	,	PUNCT
ftr-434	814	4	the	the	DET
ftr-434	814	5	donor	donor	NOUN
ftr-434	814	6	can	can	AUX
ftr-434	814	7	contribute	contribute	VERB
ftr-434	814	8	a	a	DET
ftr-434	814	9	one	one	NUM
ftr-434	814	10	-	-	PUNCT
ftr-434	814	11	fourth	fourth	NOUN
ftr-434	814	12	interest	interest	NOUN
ftr-434	814	13	in	in	ADP
ftr-434	814	14	the	the	DET
ftr-434	814	15	patent	patent	NOUN
ftr-434	814	16	to	to	ADP
ftr-434	814	17	a	a	DET
ftr-434	814	18	charity	charity	NOUN
ftr-434	814	19	,	,	PUNCT
ftr-434	814	20	retain	retain	VERB
ftr-434	814	21	the	the	DET
ftr-434	814	22	remaining	remain	VERB
ftr-434	814	23	three	three	NUM
ftr-434	814	24	-	-	PUNCT
ftr-434	814	25	fourth	fourth	ADJ
ftr-434	814	26	interest	interest	NOUN
ftr-434	814	27	,	,	PUNCT
ftr-434	814	28	and	and	CCONJ
ftr-434	814	29	claim	claim	VERB
ftr-434	814	30	a	a	DET
ftr-434	814	31	charitable	charitable	ADJ
ftr-434	814	32	deduction	deduction	NOUN
ftr-434	814	33	for	for	ADP
ftr-434	814	34	the	the	DET
ftr-434	814	35	one	one	NUM
ftr-434	814	36	-	-	PUNCT
ftr-434	814	37	fourth	fourth	ADJ
ftr-434	814	38	interest	interest	NOUN
ftr-434	814	39	donated	donate	VERB
ftr-434	814	40	.	.	PUNCT
ftr-434	815	1	in	in	ADP
ftr-434	815	2	a	a	DET
ftr-434	815	3	1958	1958	NUM
ftr-434	815	4	ruling	ruling	NOUN
ftr-434	815	5	,	,	PUNCT
ftr-434	815	6	the	the	DET
ftr-434	815	7	irs	irs	PROPN
ftr-434	815	8	concluded	conclude	VERB
ftr-434	815	9	that	that	SCONJ
ftr-434	815	10	a	a	DET
ftr-434	815	11	deduction	deduction	NOUN
ftr-434	815	12	would	would	AUX
ftr-434	815	13	be	be	AUX
ftr-434	815	14	available	available	ADJ
ftr-434	815	15	if	if	SCONJ
ftr-434	815	16	the	the	DET
ftr-434	815	17	donor	donor	NOUN
ftr-434	815	18	,	,	PUNCT
ftr-434	815	19	before	before	ADP
ftr-434	815	20	making	make	VERB
ftr-434	815	21	the	the	DET
ftr-434	815	22	charitable	charitable	ADJ
ftr-434	815	23	contribution	contribution	NOUN
ftr-434	815	24	,	,	PUNCT
ftr-434	815	25	granted	grant	VERB
ftr-434	815	26	his	his	PRON
ftr-434	815	27	wholly	wholly	ADV
ftr-434	815	28	-	-	PUNCT
ftr-434	815	29	owned	own	VERB
ftr-434	815	30	corporation	corporation	NOUN
ftr-434	815	31	a	a	DET
ftr-434	815	32	license	license	NOUN
ftr-434	815	33	to	to	PART
ftr-434	815	34	practice	practice	VERB
ftr-434	815	35	the	the	DET
ftr-434	815	36	patent	patent	NOUN
ftr-434	815	37	and	and	CCONJ
ftr-434	815	38	sell	sell	VERB
ftr-434	815	39	the	the	DET
ftr-434	815	40	resulting	result	VERB
ftr-434	815	41	products	product	NOUN
ftr-434	815	42	;	;	PUNCT
ftr-434	815	43	subsequent	subsequent	ADJ
ftr-434	815	44	developments	development	NOUN
ftr-434	815	45	may	may	AUX
ftr-434	815	46	prevent	prevent	VERB
ftr-434	815	47	a	a	DET
ftr-434	815	48	deduction	deduction	NOUN
ftr-434	815	49	in	in	ADP
ftr-434	815	50	that	that	DET
ftr-434	815	51	situation	situation	NOUN
ftr-434	815	52	today.158	today.158	NOUN
ftr-434	815	53	3	3	NUM
ftr-434	815	54	.	.	PUNCT
ftr-434	815	55	donation	donation	NOUN
ftr-434	815	56	of	of	ADP
ftr-434	815	57	a	a	DET
ftr-434	815	58	patent	patent	NOUN
ftr-434	815	59	compared	compare	VERB
ftr-434	815	60	to	to	ADP
ftr-434	815	61	a	a	DET
ftr-434	815	62	donation	donation	NOUN
ftr-434	815	63	of	of	ADP
ftr-434	815	64	services.—the	services.—the	DET
ftr-434	815	65	tax	tax	NOUN
ftr-434	815	66	consequences	consequence	NOUN
ftr-434	815	67	for	for	ADP
ftr-434	815	68	the	the	DET
ftr-434	815	69	individual	individual	NOUN
ftr-434	815	70	who	who	PRON
ftr-434	815	71	donates	donate	VERB
ftr-434	815	72	a	a	DET
ftr-434	815	73	patent	patent	NOUN
ftr-434	815	74	to	to	ADP
ftr-434	815	75	charity	charity	NOUN
ftr-434	815	76	are	be	AUX
ftr-434	815	77	far	far	ADV
ftr-434	815	78	more	more	ADV
ftr-434	815	79	favorable	favorable	ADJ
ftr-434	815	80	than	than	ADP
ftr-434	815	81	for	for	ADP
ftr-434	815	82	the	the	DET
ftr-434	815	83	taxpayer	taxpayer	NOUN
ftr-434	815	84	who	who	PRON
ftr-434	815	85	merely	merely	ADV
ftr-434	815	86	donates	donate	VERB
ftr-434	815	87	his	his	PRON
ftr-434	815	88	or	or	CCONJ
ftr-434	815	89	her	her	PRON
ftr-434	815	90	services	service	NOUN
ftr-434	815	91	to	to	ADP
ftr-434	815	92	charity	charity	NOUN
ftr-434	815	93	.	.	PUNCT
ftr-434	816	1	the	the	DET
ftr-434	816	2	inventor	inventor	NOUN
ftr-434	816	3	of	of	ADP
ftr-434	816	4	a	a	DET
ftr-434	816	5	patent	patent	NOUN
ftr-434	816	6	will	will	AUX
ftr-434	816	7	not	not	PART
ftr-434	816	8	be	be	AUX
ftr-434	816	9	required	require	VERB
ftr-434	816	10	to	to	PART
ftr-434	816	11	recognize	recognize	VERB
ftr-434	816	12	taxable	taxable	ADJ
ftr-434	816	13	income	income	NOUN
ftr-434	816	14	on	on	ADP
ftr-434	816	15	the	the	DET
ftr-434	816	16	donation	donation	NOUN
ftr-434	816	17	of	of	ADP
ftr-434	816	18	his	his	PRON
ftr-434	816	19	or	or	CCONJ
ftr-434	816	20	her	her	PRON
ftr-434	816	21	patent	patent	NOUN
ftr-434	816	22	,	,	PUNCT
ftr-434	816	23	will	will	AUX
ftr-434	816	24	not	not	PART
ftr-434	816	25	be	be	AUX
ftr-434	816	26	taxed	tax	VERB
ftr-434	816	27	on	on	ADP
ftr-434	816	28	any	any	DET
ftr-434	816	29	royalties	royalty	NOUN
ftr-434	816	30	or	or	CCONJ
ftr-434	816	31	other	other	ADJ
ftr-434	816	32	income	income	NOUN
ftr-434	816	33	earned	earn	VERB
ftr-434	816	34	by	by	ADP
ftr-434	816	35	the	the	DET
ftr-434	816	36	charity	charity	NOUN
ftr-434	816	37	from	from	ADP
ftr-434	816	38	the	the	DET
ftr-434	816	39	exploitation	exploitation	NOUN
ftr-434	816	40	of	of	ADP
ftr-434	816	41	the	the	DET
ftr-434	816	42	patent	patent	NOUN
ftr-434	816	43	,	,	PUNCT
ftr-434	816	44	and159	and159	PROPN
ftr-434	816	45	156	156	NUM
ftr-434	816	46	.	.	PUNCT
ftr-434	817	1	irc	irc	PROPN
ftr-434	817	2	§	§	PROPN
ftr-434	817	3	170(f)(3	170(f)(3	NUM
ftr-434	817	4	)	)	PUNCT
ftr-434	817	5	.	.	PUNCT
ftr-434	818	1	see	see	VERB
ftr-434	818	2	supra	supra	PROPN
ftr-434	818	3	notes	note	VERB
ftr-434	818	4	147	147	NUM
ftr-434	818	5	-	-	SYM
ftr-434	818	6	149	149	NUM
ftr-434	818	7	and	and	CCONJ
ftr-434	818	8	accompanying	accompany	VERB
ftr-434	818	9	text	text	NOUN
ftr-434	818	10	.	.	PUNCT
ftr-434	819	1	157	157	NUM
ftr-434	819	2	.	.	PUNCT
ftr-434	819	3	section	section	NOUN
ftr-434	819	4	1235	1235	NUM
ftr-434	819	5	applies	apply	VERB
ftr-434	819	6	to	to	ADP
ftr-434	819	7	a	a	DET
ftr-434	819	8	transfer	transfer	NOUN
ftr-434	819	9	of	of	ADP
ftr-434	819	10	“	"	PUNCT
ftr-434	819	11	all	all	DET
ftr-434	819	12	substantial	substantial	ADJ
ftr-434	819	13	rights	right	NOUN
ftr-434	819	14	to	to	ADP
ftr-434	819	15	a	a	DET
ftr-434	819	16	patent	patent	NOUN
ftr-434	819	17	,	,	PUNCT
ftr-434	819	18	or	or	CCONJ
ftr-434	819	19	an	an	DET
ftr-434	819	20	undivided	undivided	ADJ
ftr-434	819	21	interest	interest	NOUN
ftr-434	819	22	therein	therein	ADV
ftr-434	819	23	.	.	PUNCT
ftr-434	819	24	.	.	PUNCT
ftr-434	819	25	.	.	PUNCT
ftr-434	820	1	.	.	PUNCT
ftr-434	820	2	”	"	PUNCT
ftr-434	821	1	(	(	PUNCT
ftr-434	821	2	emphasis	emphasis	NOUN
ftr-434	821	3	added	add	VERB
ftr-434	821	4	)	)	PUNCT
ftr-434	821	5	“	"	PUNCT
ftr-434	821	6	[	[	X
ftr-434	821	7	a]ll	a]ll	PRON
ftr-434	821	8	substantial	substantial	ADJ
ftr-434	821	9	rights	right	NOUN
ftr-434	821	10	”	"	PUNCT
ftr-434	821	11	will	will	AUX
ftr-434	821	12	not	not	PART
ftr-434	821	13	be	be	AUX
ftr-434	821	14	transferred	transfer	VERB
ftr-434	821	15	if	if	SCONJ
ftr-434	821	16	the	the	DET
ftr-434	821	17	transfer	transfer	NOUN
ftr-434	821	18	is	be	AUX
ftr-434	821	19	limited	limit	VERB
ftr-434	821	20	in	in	ADP
ftr-434	821	21	duration	duration	NOUN
ftr-434	821	22	to	to	ADP
ftr-434	821	23	a	a	DET
ftr-434	821	24	period	period	NOUN
ftr-434	821	25	less	less	ADJ
ftr-434	821	26	than	than	ADP
ftr-434	821	27	the	the	DET
ftr-434	821	28	remaining	remain	VERB
ftr-434	821	29	life	life	NOUN
ftr-434	821	30	of	of	ADP
ftr-434	821	31	the	the	DET
ftr-434	821	32	patent	patent	NOUN
ftr-434	821	33	;	;	PUNCT
ftr-434	821	34	the	the	DET
ftr-434	821	35	rights	right	NOUN
ftr-434	821	36	granted	grant	VERB
ftr-434	821	37	are	be	AUX
ftr-434	821	38	limited	limit	VERB
ftr-434	821	39	to	to	ADP
ftr-434	821	40	particular	particular	ADJ
ftr-434	821	41	fields	field	NOUN
ftr-434	821	42	of	of	ADP
ftr-434	821	43	use	use	NOUN
ftr-434	821	44	,	,	PUNCT
ftr-434	821	45	or	or	CCONJ
ftr-434	821	46	the	the	DET
ftr-434	821	47	grant	grant	NOUN
ftr-434	821	48	covers	cover	VERB
ftr-434	821	49	less	less	ADJ
ftr-434	821	50	than	than	ADP
ftr-434	821	51	all	all	DET
ftr-434	821	52	the	the	DET
ftr-434	821	53	claims	claim	NOUN
ftr-434	821	54	covered	cover	VERB
ftr-434	821	55	by	by	ADP
ftr-434	821	56	the	the	DET
ftr-434	821	57	patent	patent	NOUN
ftr-434	821	58	.	.	PUNCT
ftr-434	822	1	regs	regs	PROPN
ftr-434	822	2	.	.	PUNCT
ftr-434	823	1	§	§	PROPN
ftr-434	823	2	1.1235	1.1235	NUM
ftr-434	823	3	-	-	SYM
ftr-434	823	4	2(b)(1)(ii	2(b)(1)(ii	NUM
ftr-434	823	5	)	)	PUNCT
ftr-434	823	6	–	–	PUNCT
ftr-434	823	7	(	(	PUNCT
ftr-434	823	8	iv	iv	X
ftr-434	823	9	)	)	PUNCT
ftr-434	823	10	.	.	PUNCT
ftr-434	824	1	in	in	ADP
ftr-434	824	2	addition	addition	NOUN
ftr-434	824	3	,	,	PUNCT
ftr-434	824	4	“	"	PUNCT
ftr-434	824	5	all	all	DET
ftr-434	824	6	substantial	substantial	ADJ
ftr-434	824	7	rights	right	NOUN
ftr-434	824	8	”	"	PUNCT
ftr-434	824	9	will	will	AUX
ftr-434	824	10	not	not	PART
ftr-434	824	11	have	have	AUX
ftr-434	824	12	been	be	AUX
ftr-434	824	13	transferred	transfer	VERB
ftr-434	824	14	if	if	SCONJ
ftr-434	824	15	the	the	DET
ftr-434	824	16	grant	grant	NOUN
ftr-434	824	17	of	of	ADP
ftr-434	824	18	patent	patent	NOUN
ftr-434	824	19	rights	right	NOUN
ftr-434	824	20	is	be	AUX
ftr-434	824	21	limited	limit	VERB
ftr-434	824	22	to	to	ADP
ftr-434	824	23	a	a	DET
ftr-434	824	24	particular	particular	ADJ
ftr-434	824	25	geographic	geographic	ADJ
ftr-434	824	26	area	area	NOUN
ftr-434	824	27	within	within	ADP
ftr-434	824	28	the	the	DET
ftr-434	824	29	country	country	NOUN
ftr-434	824	30	issuing	issue	VERB
ftr-434	824	31	the	the	DET
ftr-434	824	32	patent	patent	NOUN
ftr-434	824	33	.	.	PUNCT
ftr-434	825	1	i	i	PRON
ftr-434	825	2	d.	d.	PROPN
ftr-434	825	3	§	§	PROPN
ftr-434	825	4	1.1235	1.1235	NUM
ftr-434	825	5	-	-	SYM
ftr-434	825	6	2(b)(1)(i	2(b)(1)(i	NUM
ftr-434	825	7	)	)	PUNCT
ftr-434	825	8	.	.	PUNCT
ftr-434	826	1	158	158	X
ftr-434	826	2	.	.	PUNCT
ftr-434	827	1	in	in	ADP
ftr-434	827	2	rev	rev	PROPN
ftr-434	827	3	.	.	PUNCT
ftr-434	827	4	rul	rul	NOUN
ftr-434	827	5	.	.	PUNCT
ftr-434	828	1	58	58	NUM
ftr-434	828	2	-	-	SYM
ftr-434	828	3	260	260	NUM
ftr-434	828	4	,	,	PUNCT
ftr-434	828	5	1958	1958	NUM
ftr-434	828	6	-	-	SYM
ftr-434	828	7	1	1	NUM
ftr-434	828	8	c.b	c.b	PROPN
ftr-434	828	9	.	.	PROPN
ftr-434	828	10	126	126	NUM
ftr-434	828	11	,	,	PUNCT
ftr-434	828	12	the	the	DET
ftr-434	828	13	taxpayer	taxpayer	NOUN
ftr-434	828	14	was	be	AUX
ftr-434	828	15	the	the	DET
ftr-434	828	16	inventor	inventor	NOUN
ftr-434	828	17	and	and	CCONJ
ftr-434	828	18	owner	owner	NOUN
ftr-434	828	19	of	of	ADP
ftr-434	828	20	a	a	DET
ftr-434	828	21	patented	patented	ADJ
ftr-434	828	22	process	process	NOUN
ftr-434	828	23	.	.	PUNCT
ftr-434	829	1	the	the	DET
ftr-434	829	2	taxpayer	taxpayer	NOUN
ftr-434	829	3	granted	grant	VERB
ftr-434	829	4	to	to	ADP
ftr-434	829	5	a	a	DET
ftr-434	829	6	corporation	corporation	NOUN
ftr-434	829	7	(	(	PUNCT
ftr-434	829	8	wholly	wholly	ADV
ftr-434	829	9	-	-	PUNCT
ftr-434	829	10	owned	own	VERB
ftr-434	829	11	by	by	ADP
ftr-434	829	12	the	the	DET
ftr-434	829	13	taxpayer	taxpayer	NOUN
ftr-434	829	14	and	and	CCONJ
ftr-434	829	15	his	his	PRON
ftr-434	829	16	wife	wife	NOUN
ftr-434	829	17	)	)	PUNCT
ftr-434	829	18	a	a	DET
ftr-434	829	19	nonexclusive	nonexclusive	ADJ
ftr-434	829	20	right	right	NOUN
ftr-434	829	21	to	to	PART
ftr-434	829	22	practice	practice	VERB
ftr-434	829	23	the	the	DET
ftr-434	829	24	process	process	NOUN
ftr-434	829	25	and	and	CCONJ
ftr-434	829	26	sell	sell	VERB
ftr-434	829	27	the	the	DET
ftr-434	829	28	product	product	NOUN
ftr-434	829	29	.	.	PUNCT
ftr-434	830	1	thereafter	thereafter	ADV
ftr-434	830	2	,	,	PUNCT
ftr-434	830	3	the	the	DET
ftr-434	830	4	taxpayer	taxpayer	NOUN
ftr-434	830	5	contributed	contribute	VERB
ftr-434	830	6	a	a	DET
ftr-434	830	7	one	one	NUM
ftr-434	830	8	-	-	PUNCT
ftr-434	830	9	fourth	fourth	NOUN
ftr-434	830	10	interest	interest	NOUN
ftr-434	830	11	in	in	ADP
ftr-434	830	12	the	the	DET
ftr-434	830	13	patent	patent	NOUN
ftr-434	830	14	to	to	ADP
ftr-434	830	15	charity	charity	NOUN
ftr-434	830	16	.	.	PUNCT
ftr-434	831	1	the	the	DET
ftr-434	831	2	irs	irs	PROPN
ftr-434	831	3	concluded	conclude	VERB
ftr-434	831	4	that	that	SCONJ
ftr-434	831	5	the	the	DET
ftr-434	831	6	taxpayer	taxpayer	NOUN
ftr-434	831	7	would	would	AUX
ftr-434	831	8	be	be	AUX
ftr-434	831	9	entitled	entitle	VERB
ftr-434	831	10	to	to	ADP
ftr-434	831	11	a	a	DET
ftr-434	831	12	charitable	charitable	ADJ
ftr-434	831	13	contribution	contribution	NOUN
ftr-434	831	14	deduction	deduction	NOUN
ftr-434	831	15	for	for	ADP
ftr-434	831	16	the	the	DET
ftr-434	831	17	fair	fair	ADJ
ftr-434	831	18	market	market	NOUN
ftr-434	831	19	value	value	NOUN
ftr-434	831	20	of	of	ADP
ftr-434	831	21	the	the	DET
ftr-434	831	22	one	one	NUM
ftr-434	831	23	-	-	PUNCT
ftr-434	831	24	fourth	fourth	ADJ
ftr-434	831	25	interest	interest	NOUN
ftr-434	831	26	.	.	PUNCT
ftr-434	832	1	in	in	ADP
ftr-434	832	2	1969	1969	NUM
ftr-434	832	3	,	,	PUNCT
ftr-434	832	4	congress	congress	PROPN
ftr-434	832	5	enacted	enact	VERB
ftr-434	832	6	the	the	DET
ftr-434	832	7	partial	partial	ADJ
ftr-434	832	8	interest	interest	NOUN
ftr-434	832	9	rule	rule	NOUN
ftr-434	832	10	of	of	ADP
ftr-434	832	11	irc	irc	PROPN
ftr-434	832	12	§	§	PROPN
ftr-434	832	13	170(f)(3	170(f)(3	NUM
ftr-434	832	14	)	)	PUNCT
ftr-434	832	15	,	,	PUNCT
ftr-434	832	16	tax	tax	NOUN
ftr-434	832	17	reform	reform	NOUN
ftr-434	832	18	act	act	NOUN
ftr-434	832	19	of	of	ADP
ftr-434	832	20	1969	1969	NUM
ftr-434	832	21	,	,	PUNCT
ftr-434	832	22	pub	pub	NOUN
ftr-434	832	23	.	.	PUNCT
ftr-434	833	1	l.	l.	PROPN
ftr-434	833	2	no	no	INTJ
ftr-434	833	3	.	.	PROPN
ftr-434	834	1	91	91	NUM
ftr-434	834	2	-	-	SYM
ftr-434	834	3	172	172	NUM
ftr-434	834	4	,	,	PUNCT
ftr-434	834	5	§	§	PROPN
ftr-434	834	6	201(a)(1	201(a)(1	NUM
ftr-434	834	7	)	)	PUNCT
ftr-434	834	8	,	,	PUNCT
ftr-434	834	9	and	and	CCONJ
ftr-434	834	10	although	although	SCONJ
ftr-434	834	11	a	a	DET
ftr-434	834	12	deduction	deduction	NOUN
ftr-434	834	13	is	be	AUX
ftr-434	834	14	permitted	permit	VERB
ftr-434	834	15	if	if	SCONJ
ftr-434	834	16	the	the	DET
ftr-434	834	17	taxpayer	taxpayer	NOUN
ftr-434	834	18	contributes	contribute	VERB
ftr-434	834	19	his	his	PRON
ftr-434	834	20	or	or	CCONJ
ftr-434	834	21	her	her	PRON
ftr-434	834	22	entire	entire	ADJ
ftr-434	834	23	interest	interest	NOUN
ftr-434	834	24	in	in	ADP
ftr-434	834	25	the	the	DET
ftr-434	834	26	property	property	NOUN
ftr-434	834	27	,	,	PUNCT
ftr-434	834	28	no	no	DET
ftr-434	834	29	deduction	deduction	NOUN
ftr-434	834	30	is	be	AUX
ftr-434	834	31	allowed	allow	VERB
ftr-434	834	32	if	if	SCONJ
ftr-434	834	33	the	the	DET
ftr-434	834	34	property	property	NOUN
ftr-434	834	35	was	be	AUX
ftr-434	834	36	divided	divide	VERB
ftr-434	834	37	for	for	ADP
ftr-434	834	38	the	the	DET
ftr-434	834	39	purpose	purpose	NOUN
ftr-434	834	40	of	of	ADP
ftr-434	834	41	circumventing	circumvent	VERB
ftr-434	834	42	the	the	DET
ftr-434	834	43	partial	partial	ADJ
ftr-434	834	44	interest	interest	NOUN
ftr-434	834	45	rule	rule	NOUN
ftr-434	834	46	.	.	PUNCT
ftr-434	835	1	regs	regs	PROPN
ftr-434	835	2	.	.	PUNCT
ftr-434	836	1	§	§	PROPN
ftr-434	836	2	1.170a-7(a)(2)(i	1.170a-7(a)(2)(i	NUM
ftr-434	836	3	)	)	PUNCT
ftr-434	836	4	.	.	PUNCT
ftr-434	837	1	159	159	NUM
ftr-434	837	2	.	.	PUNCT
ftr-434	838	1	i	i	PRON
ftr-434	838	2	d.	d.	PROPN
ftr-434	838	3	nevertheless	nevertheless	ADV
ftr-434	838	4	,	,	PUNCT
ftr-434	838	5	if	if	SCONJ
ftr-434	838	6	a	a	DET
ftr-434	838	7	donor	donor	NOUN
ftr-434	838	8	merely	merely	ADV
ftr-434	838	9	assigns	assign	VERB
ftr-434	838	10	a	a	DET
ftr-434	838	11	right	right	NOUN
ftr-434	838	12	to	to	PART
ftr-434	838	13	receive	receive	VERB
ftr-434	838	14	royalties	royalty	NOUN
ftr-434	838	15	to	to	ADP
ftr-434	838	16	a	a	DET
ftr-434	838	17	charity	charity	NOUN
ftr-434	838	18	(	(	PUNCT
ftr-434	838	19	rather	rather	ADV
ftr-434	838	20	than	than	ADP
ftr-434	838	21	assigning	assign	VERB
ftr-434	838	22	the	the	DET
ftr-434	838	23	patent	patent	NOUN
ftr-434	838	24	or	or	CCONJ
ftr-434	838	25	an	an	DET
ftr-434	838	26	undivided	undivided	ADJ
ftr-434	838	27	interest	interest	NOUN
ftr-434	838	28	in	in	ADP
ftr-434	838	29	the	the	DET
ftr-434	838	30	patent	patent	NOUN
ftr-434	838	31	)	)	PUNCT
ftr-434	838	32	,	,	PUNCT
ftr-434	838	33	the	the	DET
ftr-434	838	34	donor	donor	NOUN
ftr-434	838	35	will	will	AUX
ftr-434	838	36	be	be	AUX
ftr-434	838	37	required	require	VERB
ftr-434	838	38	to	to	PART
ftr-434	838	39	include	include	VERB
ftr-434	838	40	the	the	DET
ftr-434	838	41	royalty	royalty	NOUN
ftr-434	838	42	amount	amount	NOUN
ftr-434	838	43	in	in	ADP
ftr-434	838	44	his	his	PRON
ftr-434	838	45	or	or	CCONJ
ftr-434	838	46	her	her	PRON
ftr-434	838	47	gross	gross	ADJ
ftr-434	838	48	income	income	NOUN
ftr-434	838	49	,	,	PUNCT
ftr-434	838	50	and	and	CCONJ
ftr-434	838	51	will	will	AUX
ftr-434	838	52	be	be	AUX
ftr-434	838	53	eligible	eligible	ADJ
ftr-434	838	54	for	for	ADP
ftr-434	838	55	a	a	DET
ftr-434	838	56	charitable	charitable	ADJ
ftr-434	838	57	contribution	contribution	NOUN
ftr-434	838	58	deduction	deduction	NOUN
ftr-434	838	59	for	for	ADP
ftr-434	838	60	the	the	DET
ftr-434	838	61	amount	amount	NOUN
ftr-434	838	62	of	of	ADP
ftr-434	838	63	the	the	DET
ftr-434	838	64	royalties	royalty	NOUN
ftr-434	838	65	actually	actually	ADV
ftr-434	838	66	paid	pay	VERB
ftr-434	838	67	to	to	ADP
ftr-434	838	68	charity	charity	NOUN
ftr-434	838	69	.	.	PUNCT
ftr-434	839	1	barbara	barbara	PROPN
ftr-434	839	2	l.	l.	PROPN
ftr-434	839	3	kirschten	kirschten	PROPN
ftr-434	839	4	&	&	CCONJ
ftr-434	839	5	carla	carla	PROPN
ftr-434	839	6	neeley	neeley	PROPN
ftr-434	839	7	freitag	freitag	PROPN
ftr-434	839	8	,	,	PUNCT
ftr-434	839	9	charitable	charitable	ADJ
ftr-434	839	10	contributions	contribution	NOUN
ftr-434	839	11	:	:	PUNCT
ftr-434	839	12	income	income	NOUN
ftr-434	839	13	tax	tax	NOUN
ftr-434	839	14	aspects	aspect	NOUN
ftr-434	839	15	,	,	PUNCT
ftr-434	839	16	521	521	NUM
ftr-434	839	17	tax	tax	NOUN
ftr-434	839	18	mgmt	mgmt	NOUN
ftr-434	839	19	.	.	PUNCT
ftr-434	840	1	(	(	PUNCT
ftr-434	840	2	bna	bna	PROPN
ftr-434	840	3	)	)	PUNCT
ftr-434	840	4	11	11	NUM
ftr-434	840	5	.	.	PUNCT
ftr-434	841	1	this	this	PRON
ftr-434	841	2	would	would	AUX
ftr-434	841	3	put	put	VERB
ftr-434	841	4	the	the	DET
ftr-434	841	5	578	578	NUM
ftr-434	841	6	florida	florida	PROPN
ftr-434	841	7	tax	tax	NOUN
ftr-434	841	8	review	review	NOUN
ftr-434	841	9	[	[	X
ftr-434	841	10	vol.5:8	vol.5:8	NOUN
ftr-434	841	11	will	will	AUX
ftr-434	841	12	be	be	AUX
ftr-434	841	13	entitled	entitle	VERB
ftr-434	841	14	to	to	ADP
ftr-434	841	15	a	a	DET
ftr-434	841	16	charitable	charitable	ADJ
ftr-434	841	17	deduction	deduction	NOUN
ftr-434	841	18	for	for	ADP
ftr-434	841	19	the	the	DET
ftr-434	841	20	full	full	ADJ
ftr-434	841	21	fair	fair	ADJ
ftr-434	841	22	market	market	NOUN
ftr-434	841	23	value	value	NOUN
ftr-434	841	24	of	of	ADP
ftr-434	841	25	the	the	DET
ftr-434	841	26	patent	patent	NOUN
ftr-434	841	27	.	.	PUNCT
ftr-434	842	1	while	while	SCONJ
ftr-434	842	2	a	a	DET
ftr-434	842	3	taxpayer	taxpayer	NOUN
ftr-434	842	4	who	who	PRON
ftr-434	842	5	provides	provide	VERB
ftr-434	842	6	services	service	NOUN
ftr-434	842	7	to	to	ADP
ftr-434	842	8	charity	charity	NOUN
ftr-434	842	9	will	will	AUX
ftr-434	842	10	not	not	PART
ftr-434	842	11	be	be	AUX
ftr-434	842	12	required	require	VERB
ftr-434	842	13	to	to	PART
ftr-434	842	14	include	include	VERB
ftr-434	842	15	the	the	DET
ftr-434	842	16	value	value	NOUN
ftr-434	842	17	of	of	ADP
ftr-434	842	18	those	those	DET
ftr-434	842	19	services	service	NOUN
ftr-434	842	20	in	in	ADP
ftr-434	842	21	his	his	PRON
ftr-434	842	22	or	or	CCONJ
ftr-434	842	23	her	her	PRON
ftr-434	842	24	income	income	NOUN
ftr-434	842	25	,	,	PUNCT
ftr-434	842	26	those	those	PRON
ftr-434	842	27	who	who	PRON
ftr-434	842	28	provide160	provide160	PROPN
ftr-434	842	29	services	service	NOUN
ftr-434	842	30	to	to	ADP
ftr-434	842	31	charity	charity	NOUN
ftr-434	842	32	are	be	AUX
ftr-434	842	33	not	not	PART
ftr-434	842	34	entitled	entitle	VERB
ftr-434	842	35	to	to	ADP
ftr-434	842	36	a	a	DET
ftr-434	842	37	charitable	charitable	ADJ
ftr-434	842	38	deduction	deduction	NOUN
ftr-434	842	39	for	for	ADP
ftr-434	842	40	the	the	DET
ftr-434	842	41	value	value	NOUN
ftr-434	842	42	of	of	ADP
ftr-434	842	43	the	the	DET
ftr-434	842	44	services	service	NOUN
ftr-434	842	45	.	.	PUNCT
ftr-434	843	1	in	in	ADP
ftr-434	843	2	an	an	DET
ftr-434	843	3	early	early	ADJ
ftr-434	843	4	case	case	NOUN
ftr-434	843	5	the	the	DET
ftr-434	843	6	irs	irs	PROPN
ftr-434	843	7	argued	argue	VERB
ftr-434	843	8	that	that	SCONJ
ftr-434	843	9	an	an	DET
ftr-434	843	10	inventor	inventor	NOUN
ftr-434	843	11	should	should	AUX
ftr-434	843	12	not	not	PART
ftr-434	843	13	be161	be161	VERB
ftr-434	843	14	entitled	entitle	VERB
ftr-434	843	15	to	to	ADP
ftr-434	843	16	a	a	DET
ftr-434	843	17	charitable	charitable	ADJ
ftr-434	843	18	contribution	contribution	NOUN
ftr-434	843	19	deduction	deduction	NOUN
ftr-434	843	20	because	because	SCONJ
ftr-434	843	21	the	the	DET
ftr-434	843	22	donation	donation	NOUN
ftr-434	843	23	of	of	ADP
ftr-434	843	24	the	the	DET
ftr-434	843	25	invention	invention	NOUN
ftr-434	843	26	was	be	AUX
ftr-434	843	27	similar	similar	ADJ
ftr-434	843	28	to	to	ADP
ftr-434	843	29	a	a	DET
ftr-434	843	30	donation	donation	NOUN
ftr-434	843	31	of	of	ADP
ftr-434	843	32	services	service	NOUN
ftr-434	843	33	,	,	PUNCT
ftr-434	843	34	but	but	CCONJ
ftr-434	843	35	the	the	DET
ftr-434	843	36	tax	tax	NOUN
ftr-434	843	37	court	court	NOUN
ftr-434	843	38	rejected	reject	VERB
ftr-434	843	39	that	that	DET
ftr-434	843	40	argument	argument	NOUN
ftr-434	843	41	,	,	PUNCT
ftr-434	843	42	stating	state	VERB
ftr-434	843	43	that	that	SCONJ
ftr-434	843	44	the	the	DET
ftr-434	843	45	inventor	inventor	NOUN
ftr-434	843	46	’s	’s	PART
ftr-434	843	47	services	service	NOUN
ftr-434	843	48	are	be	AUX
ftr-434	843	49	“	"	PUNCT
ftr-434	843	50	coalesced	coalesce	VERB
ftr-434	843	51	in	in	ADP
ftr-434	843	52	the	the	DET
ftr-434	843	53	resultant	resultant	NOUN
ftr-434	843	54	property	property	NOUN
ftr-434	843	55	interests	interest	NOUN
ftr-434	843	56	.	.	PUNCT
ftr-434	844	1	”162	”162	NOUN
ftr-434	845	1	4	4	NUM
ftr-434	845	2	.	.	PUNCT
ftr-434	845	3	potential	potential	ADJ
ftr-434	845	4	pitfalls	pitfall	NOUN
ftr-434	845	5	for	for	ADP
ftr-434	845	6	the	the	DET
ftr-434	845	7	donor	donor	NOUN
ftr-434	845	8	of	of	ADP
ftr-434	845	9	a	a	DET
ftr-434	845	10	patent.—not	patent.—not	NOUN
ftr-434	845	11	surprisingly	surprisingly	ADV
ftr-434	845	12	,	,	PUNCT
ftr-434	845	13	there	there	PRON
ftr-434	845	14	are	be	VERB
ftr-434	845	15	a	a	DET
ftr-434	845	16	few	few	ADJ
ftr-434	845	17	potential	potential	ADJ
ftr-434	845	18	traps	trap	NOUN
ftr-434	845	19	for	for	SCONJ
ftr-434	845	20	the	the	DET
ftr-434	845	21	inventor	inventor	NOUN
ftr-434	845	22	making	make	VERB
ftr-434	845	23	a	a	DET
ftr-434	845	24	charitable	charitable	ADJ
ftr-434	845	25	gift	gift	NOUN
ftr-434	845	26	.	.	PUNCT
ftr-434	846	1	section	section	NOUN
ftr-434	846	2	1235	1235	NUM
ftr-434	846	3	(	(	PUNCT
ftr-434	846	4	which	which	PRON
ftr-434	846	5	in	in	ADP
ftr-434	846	6	effect	effect	NOUN
ftr-434	846	7	permits	permit	VERB
ftr-434	846	8	the	the	DET
ftr-434	846	9	donor	donor	NOUN
ftr-434	846	10	to	to	PART
ftr-434	846	11	claim	claim	VERB
ftr-434	846	12	a	a	DET
ftr-434	846	13	full	full	ADJ
ftr-434	846	14	fair	fair	ADJ
ftr-434	846	15	market	market	NOUN
ftr-434	846	16	value	value	NOUN
ftr-434	846	17	charitable	charitable	ADJ
ftr-434	846	18	deduction	deduction	NOUN
ftr-434	846	19	)	)	PUNCT
ftr-434	846	20	does	do	AUX
ftr-434	846	21	not	not	PART
ftr-434	846	22	apply	apply	VERB
ftr-434	846	23	to	to	ADP
ftr-434	846	24	a	a	DET
ftr-434	846	25	corporation	corporation	NOUN
ftr-434	846	26	or	or	CCONJ
ftr-434	846	27	other	other	ADJ
ftr-434	846	28	entity	entity	NOUN
ftr-434	846	29	.	.	PUNCT
ftr-434	847	1	also	also	ADV
ftr-434	847	2	,	,	PUNCT
ftr-434	847	3	section	section	NOUN
ftr-434	847	4	1235163	1235163	NUM
ftr-434	847	5	inventor	inventor	NOUN
ftr-434	847	6	in	in	ADP
ftr-434	847	7	a	a	DET
ftr-434	847	8	potentially	potentially	ADV
ftr-434	847	9	dangerous	dangerous	ADJ
ftr-434	847	10	situation	situation	NOUN
ftr-434	847	11	–	–	PUNCT
ftr-434	847	12	he	he	PRON
ftr-434	847	13	or	or	CCONJ
ftr-434	847	14	she	she	PRON
ftr-434	847	15	would	would	AUX
ftr-434	847	16	be	be	AUX
ftr-434	847	17	taxed	tax	VERB
ftr-434	847	18	on	on	ADP
ftr-434	847	19	the	the	DET
ftr-434	847	20	full	full	ADJ
ftr-434	847	21	amount	amount	NOUN
ftr-434	847	22	of	of	ADP
ftr-434	847	23	the	the	DET
ftr-434	847	24	royalties	royalty	NOUN
ftr-434	847	25	received	receive	VERB
ftr-434	847	26	by	by	ADP
ftr-434	847	27	the	the	DET
ftr-434	847	28	charity	charity	NOUN
ftr-434	847	29	,	,	PUNCT
ftr-434	847	30	but	but	CCONJ
ftr-434	847	31	his	his	PRON
ftr-434	847	32	or	or	CCONJ
ftr-434	847	33	her	her	PRON
ftr-434	847	34	charitable	charitable	ADJ
ftr-434	847	35	deduction	deduction	NOUN
ftr-434	847	36	may	may	AUX
ftr-434	847	37	be	be	AUX
ftr-434	847	38	limited	limit	VERB
ftr-434	847	39	by	by	ADP
ftr-434	847	40	the	the	DET
ftr-434	847	41	50	50	NUM
ftr-434	847	42	%	%	NOUN
ftr-434	847	43	rule	rule	NOUN
ftr-434	847	44	of	of	ADP
ftr-434	847	45	irc	irc	PROPN
ftr-434	847	46	§	§	PROPN
ftr-434	847	47	170(b)(1	170(b)(1	PROPN
ftr-434	847	48	)	)	PUNCT
ftr-434	847	49	,	,	PUNCT
ftr-434	847	50	and/or	and/or	CCONJ
ftr-434	847	51	the	the	DET
ftr-434	847	52	3%/80	3%/80	PROPN
ftr-434	847	53	%	%	NOUN
ftr-434	847	54	rule	rule	NOUN
ftr-434	847	55	of	of	ADP
ftr-434	847	56	irc	irc	PROPN
ftr-434	847	57	§	§	PROPN
ftr-434	847	58	68(a	68(a	NUM
ftr-434	847	59	)	)	PUNCT
ftr-434	847	60	.	.	PUNCT
ftr-434	848	1	under	under	ADP
ftr-434	848	2	the	the	DET
ftr-434	848	3	50	50	NUM
ftr-434	848	4	%	%	NOUN
ftr-434	848	5	rule	rule	NOUN
ftr-434	848	6	,	,	PUNCT
ftr-434	848	7	a	a	DET
ftr-434	848	8	taxpayer	taxpayer	NOUN
ftr-434	848	9	can	can	AUX
ftr-434	848	10	only	only	ADV
ftr-434	848	11	claim	claim	VERB
ftr-434	848	12	charitable	charitable	ADJ
ftr-434	848	13	contribution	contribution	NOUN
ftr-434	848	14	deductions	deduction	NOUN
ftr-434	848	15	for	for	ADP
ftr-434	848	16	the	the	DET
ftr-434	848	17	year	year	NOUN
ftr-434	848	18	(	(	PUNCT
ftr-434	848	19	for	for	ADP
ftr-434	848	20	cash	cash	NOUN
ftr-434	848	21	gifts	gift	NOUN
ftr-434	848	22	to	to	ADP
ftr-434	848	23	public	public	ADJ
ftr-434	848	24	charities	charity	NOUN
ftr-434	848	25	)	)	PUNCT
ftr-434	848	26	up	up	ADP
ftr-434	848	27	to	to	PART
ftr-434	848	28	50	50	NUM
ftr-434	848	29	%	%	NOUN
ftr-434	848	30	of	of	ADP
ftr-434	848	31	his	his	PRON
ftr-434	848	32	or	or	CCONJ
ftr-434	848	33	her	her	PRON
ftr-434	848	34	modified	modify	VERB
ftr-434	848	35	adjusted	adjust	VERB
ftr-434	848	36	gross	gross	ADJ
ftr-434	848	37	income	income	NOUN
ftr-434	848	38	(	(	PUNCT
ftr-434	848	39	any	any	DET
ftr-434	848	40	excess	excess	NOUN
ftr-434	848	41	can	can	AUX
ftr-434	848	42	be	be	AUX
ftr-434	848	43	carried	carry	VERB
ftr-434	848	44	forward	forward	ADV
ftr-434	848	45	for	for	ADP
ftr-434	848	46	five	five	NUM
ftr-434	848	47	years	year	NOUN
ftr-434	848	48	)	)	PUNCT
ftr-434	848	49	.	.	PUNCT
ftr-434	849	1	under	under	ADP
ftr-434	849	2	irc	irc	PROPN
ftr-434	849	3	§	§	PROPN
ftr-434	849	4	68(a	68(a	NUM
ftr-434	849	5	)	)	PUNCT
ftr-434	849	6	,	,	PUNCT
ftr-434	849	7	a	a	DET
ftr-434	849	8	taxpayer	taxpayer	NOUN
ftr-434	849	9	with	with	ADP
ftr-434	849	10	taxable	taxable	ADJ
ftr-434	849	11	income	income	NOUN
ftr-434	849	12	in	in	ADP
ftr-434	849	13	excess	excess	NOUN
ftr-434	849	14	of	of	ADP
ftr-434	849	15	the	the	DET
ftr-434	849	16	threshold	threshold	NOUN
ftr-434	849	17	amount	amount	NOUN
ftr-434	849	18	(	(	PUNCT
ftr-434	849	19	in	in	ADP
ftr-434	849	20	2002	2002	NUM
ftr-434	849	21	,	,	PUNCT
ftr-434	849	22	$	$	SYM
ftr-434	849	23	137,300	137,300	NUM
ftr-434	849	24	,	,	PUNCT
ftr-434	849	25	or	or	CCONJ
ftr-434	849	26	$	$	SYM
ftr-434	849	27	68,650	68,650	NUM
ftr-434	849	28	for	for	ADP
ftr-434	849	29	married	married	ADJ
ftr-434	849	30	individuals	individual	NOUN
ftr-434	849	31	filing	file	VERB
ftr-434	849	32	separately	separately	ADV
ftr-434	849	33	)	)	PUNCT
ftr-434	849	34	will	will	AUX
ftr-434	849	35	have	have	VERB
ftr-434	849	36	his	his	PRON
ftr-434	849	37	or	or	CCONJ
ftr-434	849	38	her	her	PRON
ftr-434	849	39	itemized	itemize	VERB
ftr-434	849	40	deductions	deduction	NOUN
ftr-434	849	41	(	(	PUNCT
ftr-434	849	42	including	include	VERB
ftr-434	849	43	charitable	charitable	ADJ
ftr-434	849	44	contributions	contribution	NOUN
ftr-434	849	45	)	)	PUNCT
ftr-434	849	46	reduced	reduce	VERB
ftr-434	849	47	by	by	ADP
ftr-434	849	48	the	the	DET
ftr-434	849	49	lesser	less	ADJ
ftr-434	849	50	of	of	ADP
ftr-434	849	51	:	:	PUNCT
ftr-434	849	52	(	(	PUNCT
ftr-434	849	53	i	i	NOUN
ftr-434	849	54	)	)	PUNCT
ftr-434	849	55	3	3	NUM
ftr-434	849	56	%	%	NOUN
ftr-434	849	57	of	of	ADP
ftr-434	849	58	his	his	PRON
ftr-434	849	59	or	or	CCONJ
ftr-434	849	60	her	her	PRON
ftr-434	849	61	adjusted	adjust	VERB
ftr-434	849	62	gross	gross	ADJ
ftr-434	849	63	income	income	NOUN
ftr-434	849	64	in	in	ADP
ftr-434	849	65	excess	excess	NOUN
ftr-434	849	66	of	of	ADP
ftr-434	849	67	the	the	DET
ftr-434	849	68	threshold	threshold	NOUN
ftr-434	849	69	amount	amount	NOUN
ftr-434	849	70	;	;	PUNCT
ftr-434	849	71	or	or	CCONJ
ftr-434	849	72	(	(	PUNCT
ftr-434	849	73	ii	ii	NOUN
ftr-434	849	74	)	)	PUNCT
ftr-434	849	75	80	80	NUM
ftr-434	849	76	%	%	NOUN
ftr-434	849	77	of	of	ADP
ftr-434	849	78	the	the	DET
ftr-434	849	79	itemized	itemize	VERB
ftr-434	849	80	deductions	deduction	NOUN
ftr-434	849	81	otherwise	otherwise	ADV
ftr-434	849	82	allowable	allowable	ADJ
ftr-434	849	83	for	for	ADP
ftr-434	849	84	the	the	DET
ftr-434	849	85	year	year	NOUN
ftr-434	849	86	.	.	PUNCT
ftr-434	850	1	see	see	VERB
ftr-434	850	2	text	text	NOUN
ftr-434	850	3	accompanying	accompany	VERB
ftr-434	850	4	supra	supra	PROPN
ftr-434	850	5	notes	note	VERB
ftr-434	850	6	132	132	NUM
ftr-434	850	7	-	-	SYM
ftr-434	850	8	140	140	NUM
ftr-434	850	9	.	.	PUNCT
ftr-434	851	1	thus	thus	ADV
ftr-434	851	2	,	,	PUNCT
ftr-434	851	3	the	the	DET
ftr-434	851	4	inventor	inventor	NOUN
ftr-434	851	5	might	might	AUX
ftr-434	851	6	be	be	AUX
ftr-434	851	7	taxed	tax	VERB
ftr-434	851	8	on	on	ADP
ftr-434	851	9	all	all	DET
ftr-434	851	10	the	the	DET
ftr-434	851	11	royalty	royalty	NOUN
ftr-434	851	12	income	income	NOUN
ftr-434	851	13	,	,	PUNCT
ftr-434	851	14	but	but	CCONJ
ftr-434	851	15	the	the	DET
ftr-434	851	16	amount	amount	NOUN
ftr-434	851	17	of	of	ADP
ftr-434	851	18	his	his	PRON
ftr-434	851	19	or	or	CCONJ
ftr-434	851	20	her	her	PRON
ftr-434	851	21	charitable	charitable	ADJ
ftr-434	851	22	deduction	deduction	NOUN
ftr-434	851	23	may	may	AUX
ftr-434	851	24	be	be	AUX
ftr-434	851	25	limited	limit	VERB
ftr-434	851	26	.	.	PUNCT
ftr-434	852	1	160	160	NUM
ftr-434	852	2	.	.	X
ftr-434	853	1	for	for	ADP
ftr-434	853	2	example	example	NOUN
ftr-434	853	3	,	,	PUNCT
ftr-434	853	4	an	an	DET
ftr-434	853	5	attorney	attorney	NOUN
ftr-434	853	6	who	who	PRON
ftr-434	853	7	provides	provide	VERB
ftr-434	853	8	pro	pro	X
ftr-434	853	9	bono	bono	X
ftr-434	853	10	legal	legal	ADJ
ftr-434	853	11	services	service	NOUN
ftr-434	853	12	to	to	ADP
ftr-434	853	13	his	his	PRON
ftr-434	853	14	or	or	CCONJ
ftr-434	853	15	her	her	PRON
ftr-434	853	16	favorite	favorite	ADJ
ftr-434	853	17	charity	charity	NOUN
ftr-434	853	18	is	be	AUX
ftr-434	853	19	not	not	PART
ftr-434	853	20	required	require	VERB
ftr-434	853	21	to	to	PART
ftr-434	853	22	include	include	VERB
ftr-434	853	23	in	in	ADP
ftr-434	853	24	his	his	PRON
ftr-434	853	25	or	or	CCONJ
ftr-434	853	26	her	her	PRON
ftr-434	853	27	taxable	taxable	ADJ
ftr-434	853	28	income	income	NOUN
ftr-434	853	29	the	the	DET
ftr-434	853	30	fair	fair	ADJ
ftr-434	853	31	value	value	NOUN
ftr-434	853	32	of	of	ADP
ftr-434	853	33	his	his	PRON
ftr-434	853	34	or	or	CCONJ
ftr-434	853	35	her	her	PRON
ftr-434	853	36	services	service	NOUN
ftr-434	853	37	.	.	PUNCT
ftr-434	854	1	this	this	PRON
ftr-434	854	2	is	be	AUX
ftr-434	854	3	an	an	DET
ftr-434	854	4	obvious	obvious	ADJ
ftr-434	854	5	result	result	NOUN
ftr-434	854	6	in	in	ADP
ftr-434	854	7	the	the	DET
ftr-434	854	8	case	case	NOUN
ftr-434	854	9	of	of	ADP
ftr-434	854	10	a	a	DET
ftr-434	854	11	“	"	PUNCT
ftr-434	854	12	cash	cash	NOUN
ftr-434	854	13	basis	basis	NOUN
ftr-434	854	14	taxpayer	taxpayer	NOUN
ftr-434	854	15	”	"	PUNCT
ftr-434	854	16	because	because	SCONJ
ftr-434	854	17	the	the	DET
ftr-434	854	18	taxpayer	taxpayer	NOUN
ftr-434	854	19	never	never	ADV
ftr-434	854	20	has	have	VERB
ftr-434	854	21	actual	actual	ADJ
ftr-434	854	22	or	or	CCONJ
ftr-434	854	23	constructive	constructive	ADJ
ftr-434	854	24	receipt	receipt	NOUN
ftr-434	854	25	of	of	ADP
ftr-434	854	26	any	any	DET
ftr-434	854	27	fees	fee	NOUN
ftr-434	854	28	for	for	ADP
ftr-434	854	29	the	the	DET
ftr-434	854	30	services	service	NOUN
ftr-434	854	31	provided	provide	VERB
ftr-434	854	32	to	to	ADP
ftr-434	854	33	charity	charity	NOUN
ftr-434	854	34	.	.	PUNCT
ftr-434	855	1	regs	regs	PROPN
ftr-434	855	2	.	.	PUNCT
ftr-434	856	1	§	§	PROPN
ftr-434	856	2	1.446	1.446	NUM
ftr-434	856	3	-	-	SYM
ftr-434	856	4	1(c)(1)(i	1(c)(1)(i	NUM
ftr-434	856	5	)	)	PUNCT
ftr-434	856	6	.	.	PUNCT
ftr-434	857	1	161	161	NUM
ftr-434	857	2	.	.	PUNCT
ftr-434	857	3	regs	reg	NOUN
ftr-434	857	4	.	.	PUNCT
ftr-434	858	1	§	§	PROPN
ftr-434	858	2	1.170a-1(g	1.170a-1(g	NOUN
ftr-434	858	3	)	)	PUNCT
ftr-434	859	1	;	;	PUNCT
ftr-434	859	2	see	see	VERB
ftr-434	859	3	levine	levine	PROPN
ftr-434	859	4	v.	v.	PROPN
ftr-434	859	5	commissioner	commissioner	PROPN
ftr-434	859	6	,	,	PUNCT
ftr-434	859	7	54	54	NUM
ftr-434	859	8	t.c	t.c	PROPN
ftr-434	859	9	.	.	PROPN
ftr-434	859	10	memo	memo	NOUN
ftr-434	859	11	(	(	PUNCT
ftr-434	859	12	cch	cch	PROPN
ftr-434	859	13	)	)	PUNCT
ftr-434	859	14	209	209	NUM
ftr-434	859	15	;	;	PUNCT
ftr-434	859	16	t.c	t.c	PROPN
ftr-434	859	17	.	.	PROPN
ftr-434	859	18	memo	memo	NOUN
ftr-434	859	19	(	(	PUNCT
ftr-434	859	20	ria	ria	PROPN
ftr-434	859	21	)	)	PUNCT
ftr-434	859	22	¶	¶	PROPN
ftr-434	859	23	87,413	87,413	NUM
ftr-434	859	24	(	(	PUNCT
ftr-434	859	25	1987	1987	NUM
ftr-434	859	26	)	)	PUNCT
ftr-434	859	27	(	(	PUNCT
ftr-434	859	28	attorney	attorney	NOUN
ftr-434	859	29	was	be	AUX
ftr-434	859	30	not	not	PART
ftr-434	859	31	entitled	entitle	VERB
ftr-434	859	32	to	to	PART
ftr-434	859	33	claim	claim	VERB
ftr-434	859	34	a	a	DET
ftr-434	859	35	charitable	charitable	ADJ
ftr-434	859	36	contribution	contribution	NOUN
ftr-434	859	37	deduction	deduction	NOUN
ftr-434	859	38	for	for	ADP
ftr-434	859	39	the	the	DET
ftr-434	859	40	value	value	NOUN
ftr-434	859	41	of	of	ADP
ftr-434	859	42	legal	legal	ADJ
ftr-434	859	43	services	service	NOUN
ftr-434	859	44	provided	provide	VERB
ftr-434	859	45	to	to	ADP
ftr-434	859	46	charity	charity	NOUN
ftr-434	859	47	;	;	PUNCT
ftr-434	859	48	the	the	DET
ftr-434	859	49	government	government	NOUN
ftr-434	859	50	had	have	AUX
ftr-434	859	51	stipulated	stipulate	VERB
ftr-434	859	52	that	that	SCONJ
ftr-434	859	53	the	the	DET
ftr-434	859	54	value	value	NOUN
ftr-434	859	55	of	of	ADP
ftr-434	859	56	the	the	DET
ftr-434	859	57	attorney	attorney	NOUN
ftr-434	859	58	’s	’s	PART
ftr-434	859	59	services	service	NOUN
ftr-434	859	60	for	for	ADP
ftr-434	859	61	the	the	DET
ftr-434	859	62	year	year	NOUN
ftr-434	859	63	was	be	AUX
ftr-434	859	64	$	$	SYM
ftr-434	859	65	7,000	7,000	NUM
ftr-434	859	66	)	)	PUNCT
ftr-434	859	67	.	.	PUNCT
ftr-434	860	1	162	162	NUM
ftr-434	860	2	.	.	PUNCT
ftr-434	860	3	cupler	cupler	PROPN
ftr-434	860	4	v.	v.	PROPN
ftr-434	860	5	commissioner	commissioner	PROPN
ftr-434	860	6	,	,	PUNCT
ftr-434	860	7	64	64	NUM
ftr-434	860	8	t.c	t.c	PROPN
ftr-434	860	9	.	.	PROPN
ftr-434	860	10	946	946	NUM
ftr-434	860	11	,	,	PUNCT
ftr-434	860	12	954	954	NUM
ftr-434	860	13	(	(	PUNCT
ftr-434	860	14	1975	1975	NUM
ftr-434	860	15	)	)	PUNCT
ftr-434	860	16	(	(	PUNCT
ftr-434	860	17	emphasis	emphasis	NOUN
ftr-434	860	18	added	add	VERB
ftr-434	860	19	)	)	PUNCT
ftr-434	860	20	.	.	PUNCT
ftr-434	861	1	however	however	ADV
ftr-434	861	2	,	,	PUNCT
ftr-434	861	3	as	as	SCONJ
ftr-434	861	4	one	one	NUM
ftr-434	861	5	commentator	commentator	NOUN
ftr-434	861	6	has	have	AUX
ftr-434	861	7	stated	state	VERB
ftr-434	861	8	,	,	PUNCT
ftr-434	861	9	“	"	PUNCT
ftr-434	861	10	[	[	X
ftr-434	861	11	t]he	t]he	ADV
ftr-434	861	12	fact	fact	NOUN
ftr-434	861	13	that	that	SCONJ
ftr-434	861	14	intellectual	intellectual	ADJ
ftr-434	861	15	property	property	NOUN
ftr-434	861	16	is	be	AUX
ftr-434	861	17	the	the	DET
ftr-434	861	18	fruit	fruit	NOUN
ftr-434	861	19	of	of	ADP
ftr-434	861	20	individual	individual	ADJ
ftr-434	861	21	effort	effort	NOUN
ftr-434	861	22	has	have	AUX
ftr-434	861	23	not	not	PART
ftr-434	861	24	been	be	AUX
ftr-434	861	25	lost	lose	VERB
ftr-434	861	26	on	on	ADP
ftr-434	861	27	the	the	DET
ftr-434	861	28	tax	tax	NOUN
ftr-434	861	29	law	law	NOUN
ftr-434	861	30	.	.	PUNCT
ftr-434	861	31	”	"	PUNCT
ftr-434	862	1	advani	advani	PROPN
ftr-434	862	2	,	,	PUNCT
ftr-434	862	3	supra	supra	PROPN
ftr-434	862	4	note	note	NOUN
ftr-434	862	5	151	151	NUM
ftr-434	862	6	,	,	PUNCT
ftr-434	862	7	at	at	ADP
ftr-434	862	8	219	219	NUM
ftr-434	862	9	.	.	PUNCT
ftr-434	862	10	163	163	NUM
ftr-434	862	11	.	.	PUNCT
ftr-434	863	1	irc	irc	PROPN
ftr-434	863	2	§	§	PROPN
ftr-434	863	3	1235(b	1235(b	PROPN
ftr-434	863	4	)	)	PUNCT
ftr-434	863	5	;	;	PUNCT
ftr-434	863	6	rev	rev	PROPN
ftr-434	863	7	.	.	PROPN
ftr-434	864	1	rul	rul	PROPN
ftr-434	864	2	.	.	PUNCT
ftr-434	865	1	76	76	NUM
ftr-434	865	2	-	-	SYM
ftr-434	865	3	414	414	NUM
ftr-434	865	4	,	,	PUNCT
ftr-434	865	5	1976	1976	NUM
ftr-434	865	6	-	-	SYM
ftr-434	865	7	2	2	NUM
ftr-434	865	8	c.b	c.b	PROPN
ftr-434	865	9	.	.	PROPN
ftr-434	865	10	248	248	NUM
ftr-434	865	11	;	;	PUNCT
ftr-434	865	12	see	see	VERB
ftr-434	865	13	falk	falk	NOUN
ftr-434	865	14	,	,	PUNCT
ftr-434	865	15	supra	supra	PROPN
ftr-434	865	16	note	note	NOUN
ftr-434	865	17	152	152	NUM
ftr-434	865	18	,	,	PUNCT
ftr-434	865	19	at	at	ADP
ftr-434	865	20	a-17	a-17	PRON
ftr-434	865	21	(	(	PUNCT
ftr-434	865	22	stating	state	VERB
ftr-434	865	23	that	that	SCONJ
ftr-434	865	24	neither	neither	CCONJ
ftr-434	865	25	a	a	DET
ftr-434	865	26	partnership	partnership	NOUN
ftr-434	865	27	,	,	PUNCT
ftr-434	865	28	trust	trust	NOUN
ftr-434	865	29	,	,	PUNCT
ftr-434	865	30	estate	estate	NOUN
ftr-434	865	31	or	or	CCONJ
ftr-434	865	32	a	a	DET
ftr-434	865	33	corporation	corporation	NOUN
ftr-434	865	34	can	can	AUX
ftr-434	865	35	use	use	VERB
ftr-434	865	36	section	section	NOUN
ftr-434	865	37	1235	1235	NUM
ftr-434	865	38	)	)	PUNCT
ftr-434	865	39	.	.	PUNCT
ftr-434	866	1	although	although	SCONJ
ftr-434	866	2	a	a	DET
ftr-434	866	3	partnership	partnership	NOUN
ftr-434	866	4	can	can	AUX
ftr-434	866	5	not	not	PART
ftr-434	866	6	be	be	AUX
ftr-434	866	7	a	a	DET
ftr-434	866	8	“	"	PUNCT
ftr-434	866	9	holder	holder	NOUN
ftr-434	866	10	”	"	PUNCT
ftr-434	866	11	under	under	ADP
ftr-434	866	12	section	section	NOUN
ftr-434	866	13	1235	1235	NUM
ftr-434	866	14	,	,	PUNCT
ftr-434	866	15	any	any	DET
ftr-434	866	16	individual	individual	ADJ
ftr-434	866	17	member	member	NOUN
ftr-434	866	18	of	of	ADP
ftr-434	866	19	the	the	DET
ftr-434	866	20	partnership	partnership	NOUN
ftr-434	866	21	may	may	AUX
ftr-434	866	22	qualify	qualify	VERB
ftr-434	866	23	under	under	ADP
ftr-434	866	24	irc	irc	PROPN
ftr-434	866	25	§	§	NOUN
ftr-434	866	26	1235(a	1235(a	NUM
ftr-434	866	27	)	)	PUNCT
ftr-434	866	28	as	as	ADP
ftr-434	866	29	to	to	ADP
ftr-434	866	30	his	his	PRON
ftr-434	866	31	or	or	CCONJ
ftr-434	866	32	her	her	PRON
ftr-434	866	33	2002	2002	NUM
ftr-434	866	34	]	]	X
ftr-434	866	35	it	it	PRON
ftr-434	866	36	does	do	AUX
ftr-434	866	37	not	not	PART
ftr-434	866	38	compute	compute	VERB
ftr-434	866	39	579	579	NUM
ftr-434	866	40	only	only	ADV
ftr-434	866	41	applies	apply	VERB
ftr-434	866	42	when	when	SCONJ
ftr-434	866	43	there	there	PRON
ftr-434	866	44	has	have	AUX
ftr-434	866	45	been	be	AUX
ftr-434	866	46	a	a	DET
ftr-434	866	47	transfer	transfer	NOUN
ftr-434	866	48	of	of	ADP
ftr-434	866	49	all	all	DET
ftr-434	866	50	substantial	substantial	ADJ
ftr-434	866	51	rights	right	NOUN
ftr-434	866	52	in	in	ADP
ftr-434	866	53	a	a	DET
ftr-434	866	54	patent	patent	NOUN
ftr-434	866	55	,	,	PUNCT
ftr-434	866	56	or	or	CCONJ
ftr-434	866	57	when	when	SCONJ
ftr-434	866	58	there	there	PRON
ftr-434	866	59	has	have	AUX
ftr-434	866	60	been	be	AUX
ftr-434	866	61	a	a	DET
ftr-434	866	62	transfer	transfer	NOUN
ftr-434	866	63	of	of	ADP
ftr-434	866	64	an	an	DET
ftr-434	866	65	undivided	undivided	ADJ
ftr-434	866	66	interest	interest	NOUN
ftr-434	866	67	in	in	ADP
ftr-434	866	68	a	a	DET
ftr-434	866	69	patent	patent	NOUN
ftr-434	866	70	.	.	PUNCT
ftr-434	867	1	as	as	ADP
ftr-434	867	2	a	a	DET
ftr-434	867	3	result	result	NOUN
ftr-434	867	4	,	,	PUNCT
ftr-434	867	5	section	section	NOUN
ftr-434	867	6	1235	1235	NUM
ftr-434	867	7	would	would	AUX
ftr-434	867	8	not	not	PART
ftr-434	867	9	be	be	AUX
ftr-434	867	10	available	available	ADJ
ftr-434	867	11	if	if	SCONJ
ftr-434	867	12	the	the	DET
ftr-434	867	13	donor	donor	NOUN
ftr-434	867	14	merely	merely	ADV
ftr-434	867	15	grants	grant	VERB
ftr-434	867	16	the	the	DET
ftr-434	867	17	charity	charity	NOUN
ftr-434	867	18	a	a	DET
ftr-434	867	19	license	license	NOUN
ftr-434	867	20	to	to	PART
ftr-434	867	21	use	use	VERB
ftr-434	867	22	the	the	DET
ftr-434	867	23	patent	patent	NOUN
ftr-434	867	24	(	(	PUNCT
ftr-434	867	25	which	which	PRON
ftr-434	867	26	is	be	AUX
ftr-434	867	27	limited	limit	VERB
ftr-434	867	28	geographically	geographically	ADV
ftr-434	867	29	,	,	PUNCT
ftr-434	867	30	or	or	CCONJ
ftr-434	867	31	covers	cover	VERB
ftr-434	867	32	some	some	PRON
ftr-434	867	33	but	but	CCONJ
ftr-434	867	34	not	not	PART
ftr-434	867	35	all	all	PRON
ftr-434	867	36	of	of	ADP
ftr-434	867	37	the	the	DET
ftr-434	867	38	patent	patent	NOUN
ftr-434	867	39	claims	claim	NOUN
ftr-434	867	40	or	or	CCONJ
ftr-434	867	41	uses	use	NOUN
ftr-434	867	42	)	)	PUNCT
ftr-434	867	43	.	.	PUNCT
ftr-434	868	1	when	when	SCONJ
ftr-434	868	2	section	section	NOUN
ftr-434	868	3	1235	1235	NUM
ftr-434	868	4	does	do	VERB
ftr-434	868	5	not164	not164	NOUN
ftr-434	868	6	apply	apply	VERB
ftr-434	868	7	,	,	PUNCT
ftr-434	868	8	the	the	DET
ftr-434	868	9	tax	tax	NOUN
ftr-434	868	10	consequences	consequence	NOUN
ftr-434	868	11	of	of	ADP
ftr-434	868	12	the	the	DET
ftr-434	868	13	arrangement	arrangement	NOUN
ftr-434	868	14	need	need	VERB
ftr-434	868	15	to	to	PART
ftr-434	868	16	be	be	AUX
ftr-434	868	17	analyzed	analyze	VERB
ftr-434	868	18	under	under	ADP
ftr-434	868	19	the	the	DET
ftr-434	868	20	tax	tax	NOUN
ftr-434	868	21	rules	rule	NOUN
ftr-434	868	22	that	that	PRON
ftr-434	868	23	otherwise	otherwise	ADV
ftr-434	868	24	apply	apply	VERB
ftr-434	868	25	to	to	ADP
ftr-434	868	26	a	a	DET
ftr-434	868	27	sale	sale	NOUN
ftr-434	868	28	or	or	CCONJ
ftr-434	868	29	exchange	exchange	NOUN
ftr-434	868	30	of	of	ADP
ftr-434	868	31	property.165	property.165	NOUN
ftr-434	868	32	also	also	ADV
ftr-434	868	33	,	,	PUNCT
ftr-434	868	34	the	the	DET
ftr-434	868	35	irs	irs	PROPN
ftr-434	868	36	may	may	AUX
ftr-434	868	37	dispute	dispute	VERB
ftr-434	868	38	the	the	DET
ftr-434	868	39	taxpayer	taxpayer	NOUN
ftr-434	868	40	’s	’s	PART
ftr-434	868	41	valuation	valuation	NOUN
ftr-434	868	42	of	of	ADP
ftr-434	868	43	the	the	DET
ftr-434	868	44	donated	donate	VERB
ftr-434	868	45	patent	patent	NOUN
ftr-434	868	46	.	.	PUNCT
ftr-434	869	1	in	in	ADP
ftr-434	869	2	valuing	value	VERB
ftr-434	869	3	a	a	DET
ftr-434	869	4	patent	patent	NOUN
ftr-434	869	5	,	,	PUNCT
ftr-434	869	6	the	the	DET
ftr-434	869	7	irs	irs	PROPN
ftr-434	869	8	has	have	AUX
ftr-434	869	9	successfully	successfully	ADV
ftr-434	869	10	argued	argue	VERB
ftr-434	869	11	that	that	SCONJ
ftr-434	869	12	patent166	patent166	PROPN
ftr-434	869	13	validity	validity	NOUN
ftr-434	869	14	,	,	PUNCT
ftr-434	869	15	technological	technological	ADJ
ftr-434	869	16	feasibility	feasibility	NOUN
ftr-434	869	17	,	,	PUNCT
ftr-434	869	18	and	and	CCONJ
ftr-434	869	19	difficulty	difficulty	NOUN
ftr-434	869	20	of	of	ADP
ftr-434	869	21	enforcement	enforcement	NOUN
ftr-434	869	22	should	should	AUX
ftr-434	869	23	be	be	AUX
ftr-434	869	24	considered	consider	VERB
ftr-434	869	25	.	.	PUNCT
ftr-434	870	1	the	the	DET
ftr-434	870	2	potential	potential	NOUN
ftr-434	870	3	for	for	ADP
ftr-434	870	4	disagreement	disagreement	NOUN
ftr-434	870	5	is	be	AUX
ftr-434	870	6	highlighted	highlight	VERB
ftr-434	870	7	in	in	ADP
ftr-434	870	8	the	the	DET
ftr-434	870	9	case	case	NOUN
ftr-434	870	10	of	of	ADP
ftr-434	870	11	smith167	smith167	PROPN
ftr-434	870	12	v.	v.	PROPN
ftr-434	870	13	commissioner	commissioner	NOUN
ftr-434	870	14	,	,	PUNCT
ftr-434	870	15	in	in	ADP
ftr-434	870	16	which	which	PRON
ftr-434	870	17	the	the	DET
ftr-434	870	18	taxpayer	taxpayer	NOUN
ftr-434	870	19	(	(	PUNCT
ftr-434	870	20	a	a	DET
ftr-434	870	21	patent	patent	NOUN
ftr-434	870	22	attorney	attorney	NOUN
ftr-434	870	23	for	for	ADP
ftr-434	870	24	hewlett	hewlett	PROPN
ftr-434	870	25	-	-	PUNCT
ftr-434	870	26	packard	packard	NOUN
ftr-434	870	27	)	)	PUNCT
ftr-434	870	28	claimed	claim	VERB
ftr-434	870	29	that	that	SCONJ
ftr-434	870	30	the	the	DET
ftr-434	870	31	value	value	NOUN
ftr-434	870	32	of	of	ADP
ftr-434	870	33	his	his	PRON
ftr-434	870	34	donated	donate	VERB
ftr-434	870	35	patent	patent	NOUN
ftr-434	870	36	was	be	AUX
ftr-434	870	37	over	over	ADP
ftr-434	870	38	$	$	SYM
ftr-434	870	39	200,000	200,000	NUM
ftr-434	870	40	.	.	PUNCT
ftr-434	871	1	the	the	DET
ftr-434	871	2	irs	irs	PROPN
ftr-434	871	3	and	and	CCONJ
ftr-434	871	4	the	the	DET
ftr-434	871	5	tax	tax	NOUN
ftr-434	871	6	court	court	NOUN
ftr-434	871	7	concluded	conclude	VERB
ftr-434	871	8	that	that	SCONJ
ftr-434	871	9	the	the	DET
ftr-434	871	10	value	value	NOUN
ftr-434	871	11	of	of	ADP
ftr-434	871	12	the	the	DET
ftr-434	871	13	patent	patent	NOUN
ftr-434	871	14	was	be	AUX
ftr-434	871	15	$	$	SYM
ftr-434	871	16	3,500.168	3,500.168	NUM
ftr-434	871	17	in	in	ADP
ftr-434	871	18	addition	addition	NOUN
ftr-434	871	19	,	,	PUNCT
ftr-434	871	20	if	if	SCONJ
ftr-434	871	21	the	the	DET
ftr-434	871	22	donor	donor	NOUN
ftr-434	871	23	merely	merely	ADV
ftr-434	871	24	gives	give	VERB
ftr-434	871	25	the	the	DET
ftr-434	871	26	prototype	prototype	NOUN
ftr-434	871	27	,	,	PUNCT
ftr-434	871	28	machine	machine	NOUN
ftr-434	871	29	or	or	CCONJ
ftr-434	871	30	product	product	NOUN
ftr-434	871	31	that	that	PRON
ftr-434	871	32	is	be	AUX
ftr-434	871	33	produced	produce	VERB
ftr-434	871	34	from	from	ADP
ftr-434	871	35	the	the	DET
ftr-434	871	36	patentable	patentable	ADJ
ftr-434	871	37	invention	invention	NOUN
ftr-434	871	38	to	to	ADP
ftr-434	871	39	the	the	DET
ftr-434	871	40	charity	charity	NOUN
ftr-434	871	41	,	,	PUNCT
ftr-434	871	42	but	but	CCONJ
ftr-434	871	43	fails	fail	VERB
ftr-434	871	44	to	to	PART
ftr-434	871	45	actually	actually	ADV
ftr-434	871	46	assign	assign	VERB
ftr-434	871	47	all	all	PRON
ftr-434	871	48	or	or	CCONJ
ftr-434	871	49	an	an	DET
ftr-434	871	50	undivided	undivided	ADJ
ftr-434	871	51	interest	interest	NOUN
ftr-434	871	52	in	in	ADP
ftr-434	871	53	the	the	DET
ftr-434	871	54	patent	patent	NOUN
ftr-434	871	55	(	(	PUNCT
ftr-434	871	56	or	or	CCONJ
ftr-434	871	57	the	the	DET
ftr-434	871	58	potential	potential	ADJ
ftr-434	871	59	patent	patent	NOUN
ftr-434	871	60	)	)	PUNCT
ftr-434	871	61	to	to	ADP
ftr-434	871	62	the	the	DET
ftr-434	871	63	charity	charity	NOUN
ftr-434	871	64	,	,	PUNCT
ftr-434	871	65	a	a	DET
ftr-434	871	66	charitable	charitable	ADJ
ftr-434	871	67	deduction	deduction	NOUN
ftr-434	871	68	will	will	AUX
ftr-434	871	69	be	be	AUX
ftr-434	871	70	allowed	allow	VERB
ftr-434	871	71	for	for	ADP
ftr-434	871	72	only	only	ADV
ftr-434	871	73	the	the	DET
ftr-434	871	74	fair	fair	ADJ
ftr-434	871	75	market	market	NOUN
ftr-434	871	76	value	value	NOUN
ftr-434	871	77	of	of	ADP
ftr-434	871	78	the	the	DET
ftr-434	871	79	prototype	prototype	NOUN
ftr-434	871	80	,	,	PUNCT
ftr-434	871	81	machine	machine	NOUN
ftr-434	871	82	,	,	PUNCT
ftr-434	871	83	or	or	CCONJ
ftr-434	871	84	product	product	NOUN
ftr-434	871	85	,	,	PUNCT
ftr-434	871	86	which	which	PRON
ftr-434	871	87	undoubtedly	undoubtedly	ADV
ftr-434	871	88	will	will	AUX
ftr-434	871	89	be	be	AUX
ftr-434	871	90	much	much	ADV
ftr-434	871	91	lower	low	ADJ
ftr-434	871	92	than	than	ADP
ftr-434	871	93	the	the	DET
ftr-434	871	94	fair	fair	ADJ
ftr-434	871	95	market	market	NOUN
ftr-434	871	96	value	value	NOUN
ftr-434	871	97	of	of	ADP
ftr-434	871	98	the	the	DET
ftr-434	871	99	object	object	NOUN
ftr-434	871	100	and	and	CCONJ
ftr-434	871	101	the	the	DET
ftr-434	871	102	patent	patent	NOUN
ftr-434	871	103	together	together	ADV
ftr-434	871	104	.	.	PUNCT
ftr-434	872	1	the	the	DET
ftr-434	872	2	dangers	danger	NOUN
ftr-434	872	3	of	of	ADP
ftr-434	872	4	this	this	DET
ftr-434	872	5	potential	potential	ADJ
ftr-434	872	6	pitfall	pitfall	NOUN
ftr-434	872	7	were	be	AUX
ftr-434	872	8	illustrated	illustrate	VERB
ftr-434	872	9	by	by	ADP
ftr-434	872	10	a	a	DET
ftr-434	872	11	rather	rather	ADV
ftr-434	872	12	unfortunate	unfortunate	ADJ
ftr-434	872	13	taxpayer	taxpayer	NOUN
ftr-434	872	14	(	(	PUNCT
ftr-434	872	15	john	john	PROPN
ftr-434	872	16	a.	a.	PROPN
ftr-434	872	17	cupler	cupler	PROPN
ftr-434	872	18	ii	ii	PROPN
ftr-434	872	19	)	)	PUNCT
ftr-434	872	20	who	who	PRON
ftr-434	872	21	described	describe	VERB
ftr-434	872	22	himself	himself	PRON
ftr-434	872	23	as	as	ADP
ftr-434	872	24	a	a	DET
ftr-434	872	25	“	"	PUNCT
ftr-434	872	26	mad	mad	ADJ
ftr-434	872	27	scientist	scientist	NOUN
ftr-434	872	28	.	.	PUNCT
ftr-434	872	29	”	"	PUNCT
ftr-434	873	1	the	the	DET
ftr-434	873	2	tax169	tax169	PROPN
ftr-434	873	3	court	court	NOUN
ftr-434	873	4	described	describe	VERB
ftr-434	873	5	mr	mr	PROPN
ftr-434	873	6	.	.	PROPN
ftr-434	873	7	cupler	cupler	NOUN
ftr-434	873	8	as	as	ADP
ftr-434	873	9	an	an	DET
ftr-434	873	10	“	"	PUNCT
ftr-434	873	11	extraordinarily	extraordinarily	ADV
ftr-434	873	12	gifted	gifted	ADJ
ftr-434	873	13	and	and	CCONJ
ftr-434	873	14	dedicated	dedicated	ADJ
ftr-434	873	15	engineer	engineer	NOUN
ftr-434	873	16	”	"	PUNCT
ftr-434	873	17	who	who	PRON
ftr-434	873	18	had	have	AUX
ftr-434	873	19	produced	produce	VERB
ftr-434	873	20	at	at	ADP
ftr-434	873	21	least	least	ADJ
ftr-434	873	22	50	50	NUM
ftr-434	873	23	patents	patent	NOUN
ftr-434	873	24	on	on	ADP
ftr-434	873	25	inventions	invention	NOUN
ftr-434	873	26	in	in	ADP
ftr-434	873	27	the	the	DET
ftr-434	873	28	field	field	NOUN
ftr-434	873	29	of	of	ADP
ftr-434	873	30	share	share	NOUN
ftr-434	873	31	of	of	ADP
ftr-434	873	32	the	the	DET
ftr-434	873	33	invention	invention	NOUN
ftr-434	873	34	owned	own	VERB
ftr-434	873	35	by	by	ADP
ftr-434	873	36	the	the	DET
ftr-434	873	37	partnership	partnership	NOUN
ftr-434	873	38	.	.	PUNCT
ftr-434	874	1	regs	regs	PROPN
ftr-434	874	2	.	.	PUNCT
ftr-434	875	1	§	§	PROPN
ftr-434	875	2	1.1235	1.1235	NUM
ftr-434	875	3	-	-	SYM
ftr-434	875	4	2(d)(2	2(d)(2	NUM
ftr-434	875	5	)	)	PUNCT
ftr-434	875	6	.	.	PUNCT
ftr-434	876	1	this	this	PRON
ftr-434	876	2	could	could	AUX
ftr-434	876	3	be	be	AUX
ftr-434	876	4	very	very	ADV
ftr-434	876	5	important	important	ADJ
ftr-434	876	6	if	if	SCONJ
ftr-434	876	7	there	there	PRON
ftr-434	876	8	are	be	VERB
ftr-434	876	9	several	several	ADJ
ftr-434	876	10	individuals	individual	NOUN
ftr-434	876	11	who	who	PRON
ftr-434	876	12	operate	operate	VERB
ftr-434	876	13	as	as	ADP
ftr-434	876	14	a	a	DET
ftr-434	876	15	partnership	partnership	NOUN
ftr-434	876	16	with	with	ADP
ftr-434	876	17	respect	respect	NOUN
ftr-434	876	18	to	to	ADP
ftr-434	876	19	a	a	DET
ftr-434	876	20	particular	particular	ADJ
ftr-434	876	21	patentable	patentable	ADJ
ftr-434	876	22	invention	invention	NOUN
ftr-434	876	23	.	.	PUNCT
ftr-434	877	1	164	164	NUM
ftr-434	877	2	.	.	PUNCT
ftr-434	877	3	regs	regs	PROPN
ftr-434	877	4	.	.	PUNCT
ftr-434	878	1	§	§	PROPN
ftr-434	878	2	1.1235	1.1235	NUM
ftr-434	878	3	-	-	PUNCT
ftr-434	878	4	2(b)(1	2(b)(1	NUM
ftr-434	878	5	)	)	PUNCT
ftr-434	878	6	(	(	PUNCT
ftr-434	878	7	ii)-(iv	ii)-(iv	PROPN
ftr-434	878	8	)	)	PUNCT
ftr-434	878	9	;	;	PUNCT
ftr-434	878	10	s.	s.	PROPN
ftr-434	878	11	rep	rep	PROPN
ftr-434	878	12	.	.	PROPN
ftr-434	878	13	no	no	PROPN
ftr-434	878	14	.	.	NOUN
ftr-434	878	15	1622	1622	NUM
ftr-434	878	16	,	,	PUNCT
ftr-434	878	17	83d	83d	NUM
ftr-434	878	18	cong	cong	NOUN
ftr-434	878	19	.	.	PROPN
ftr-434	878	20	,	,	PUNCT
ftr-434	878	21	2d	2d	PROPN
ftr-434	878	22	sess	sess	NOUN
ftr-434	878	23	.	.	PUNCT
ftr-434	879	1	438	438	NUM
ftr-434	879	2	(	(	PUNCT
ftr-434	879	3	1954	1954	NUM
ftr-434	879	4	)	)	PUNCT
ftr-434	879	5	,	,	PUNCT
ftr-434	879	6	reprinted	reprint	VERB
ftr-434	879	7	in	in	ADP
ftr-434	879	8	falk	falk	NOUN
ftr-434	879	9	,	,	PUNCT
ftr-434	879	10	supra	supra	PROPN
ftr-434	879	11	note	note	NOUN
ftr-434	879	12	152	152	NUM
ftr-434	879	13	,	,	PUNCT
ftr-434	879	14	at	at	ADP
ftr-434	879	15	b-301	b-301	PROPN
ftr-434	879	16	.	.	PUNCT
ftr-434	880	1	165	165	NUM
ftr-434	880	2	.	.	PUNCT
ftr-434	880	3	rev	rev	PROPN
ftr-434	880	4	.	.	PUNCT
ftr-434	880	5	rul	rul	PROPN
ftr-434	880	6	.	.	PUNCT
ftr-434	881	1	69	69	NUM
ftr-434	881	2	-	-	SYM
ftr-434	881	3	482	482	NUM
ftr-434	881	4	,	,	PUNCT
ftr-434	881	5	1969	1969	NUM
ftr-434	881	6	-	-	SYM
ftr-434	881	7	2	2	NUM
ftr-434	881	8	c.b	c.b	PROPN
ftr-434	881	9	.	.	PROPN
ftr-434	881	10	164	164	NUM
ftr-434	881	11	(	(	PUNCT
ftr-434	881	12	concluding	conclude	VERB
ftr-434	881	13	that	that	SCONJ
ftr-434	881	14	“	"	PUNCT
ftr-434	881	15	sale	sale	NOUN
ftr-434	881	16	or	or	CCONJ
ftr-434	881	17	exchange	exchange	NOUN
ftr-434	881	18	”	"	PUNCT
ftr-434	881	19	treatment	treatment	NOUN
ftr-434	881	20	may	may	AUX
ftr-434	881	21	be	be	AUX
ftr-434	881	22	available	available	ADJ
ftr-434	881	23	even	even	ADV
ftr-434	881	24	if	if	SCONJ
ftr-434	881	25	section	section	NOUN
ftr-434	881	26	1235	1235	NUM
ftr-434	881	27	does	do	AUX
ftr-434	881	28	not	not	PART
ftr-434	881	29	apply	apply	VERB
ftr-434	881	30	)	)	PUNCT
ftr-434	881	31	.	.	PUNCT
ftr-434	882	1	the	the	DET
ftr-434	882	2	proper	proper	ADJ
ftr-434	882	3	tax	tax	NOUN
ftr-434	882	4	treatment	treatment	NOUN
ftr-434	882	5	for	for	ADP
ftr-434	882	6	those	those	PRON
ftr-434	882	7	who	who	PRON
ftr-434	882	8	fail	fail	VERB
ftr-434	882	9	to	to	PART
ftr-434	882	10	qualify	qualify	VERB
ftr-434	882	11	under	under	ADP
ftr-434	882	12	section	section	NOUN
ftr-434	882	13	1235	1235	NUM
ftr-434	882	14	can	can	AUX
ftr-434	882	15	be	be	AUX
ftr-434	882	16	subject	subject	ADJ
ftr-434	882	17	to	to	ADP
ftr-434	882	18	considerable	considerable	ADJ
ftr-434	882	19	debate	debate	NOUN
ftr-434	882	20	.	.	PUNCT
ftr-434	883	1	see	see	VERB
ftr-434	883	2	falk	falk	NOUN
ftr-434	883	3	,	,	PUNCT
ftr-434	883	4	supra	supra	PROPN
ftr-434	883	5	note	note	NOUN
ftr-434	883	6	152	152	NUM
ftr-434	883	7	,	,	PUNCT
ftr-434	883	8	at	at	ADP
ftr-434	883	9	a-22	a-22	ADV
ftr-434	883	10	to	to	ADP
ftr-434	883	11	a-27	a-27	PROPN
ftr-434	883	12	.	.	PUNCT
ftr-434	884	1	the	the	DET
ftr-434	884	2	tax	tax	NOUN
ftr-434	884	3	rules	rule	NOUN
ftr-434	884	4	that	that	PRON
ftr-434	884	5	generally	generally	ADV
ftr-434	884	6	apply	apply	VERB
ftr-434	884	7	to	to	ADP
ftr-434	884	8	a	a	DET
ftr-434	884	9	sale	sale	NOUN
ftr-434	884	10	or	or	CCONJ
ftr-434	884	11	exchange	exchange	NOUN
ftr-434	884	12	of	of	ADP
ftr-434	884	13	property	property	NOUN
ftr-434	884	14	are	be	AUX
ftr-434	884	15	described	describe	VERB
ftr-434	884	16	below	below	ADP
ftr-434	884	17	in	in	ADP
ftr-434	884	18	regards	regard	NOUN
ftr-434	884	19	to	to	ADP
ftr-434	884	20	a	a	DET
ftr-434	884	21	sale	sale	NOUN
ftr-434	884	22	of	of	ADP
ftr-434	884	23	a	a	DET
ftr-434	884	24	trade	trade	NOUN
ftr-434	884	25	secret	secret	NOUN
ftr-434	884	26	.	.	PUNCT
ftr-434	885	1	see	see	VERB
ftr-434	885	2	text	text	NOUN
ftr-434	885	3	accompanying	accompany	VERB
ftr-434	885	4	infra	infra	NOUN
ftr-434	885	5	notes	note	VERB
ftr-434	885	6	179	179	NUM
ftr-434	885	7	-	-	SYM
ftr-434	885	8	206	206	NUM
ftr-434	885	9	.	.	PUNCT
ftr-434	886	1	166	166	NUM
ftr-434	886	2	.	.	PUNCT
ftr-434	887	1	smith	smith	PROPN
ftr-434	887	2	v.	v.	PROPN
ftr-434	887	3	commissioner	commissioner	PROPN
ftr-434	887	4	,	,	PUNCT
ftr-434	887	5	41	41	NUM
ftr-434	887	6	t.c	t.c	PROPN
ftr-434	887	7	.	.	PROPN
ftr-434	887	8	memo	memo	NOUN
ftr-434	887	9	(	(	PUNCT
ftr-434	887	10	cch	cch	NOUN
ftr-434	887	11	)	)	PUNCT
ftr-434	887	12	1427	1427	NUM
ftr-434	887	13	;	;	PUNCT
ftr-434	887	14	t.c	t.c	PROPN
ftr-434	887	15	.	.	PROPN
ftr-434	887	16	memo	memo	NOUN
ftr-434	887	17	(	(	PUNCT
ftr-434	887	18	ria	ria	PROPN
ftr-434	887	19	)	)	PUNCT
ftr-434	887	20	¶	¶	PROPN
ftr-434	887	21	81,219	81,219	NUM
ftr-434	887	22	(	(	PUNCT
ftr-434	887	23	1981	1981	NUM
ftr-434	887	24	)	)	PUNCT
ftr-434	887	25	.	.	PUNCT
ftr-434	888	1	167	167	NUM
ftr-434	888	2	.	.	PUNCT
ftr-434	889	1	i	i	PRON
ftr-434	889	2	d.	d.	VERB
ftr-434	889	3	for	for	ADP
ftr-434	889	4	charitable	charitable	ADJ
ftr-434	889	5	contribution	contribution	NOUN
ftr-434	889	6	purposes	purpose	NOUN
ftr-434	889	7	,	,	PUNCT
ftr-434	889	8	the	the	DET
ftr-434	889	9	“	"	PUNCT
ftr-434	889	10	fair	fair	ADJ
ftr-434	889	11	market	market	NOUN
ftr-434	889	12	value	value	NOUN
ftr-434	889	13	”	"	PUNCT
ftr-434	889	14	of	of	ADP
ftr-434	889	15	donated	donate	VERB
ftr-434	889	16	property	property	NOUN
ftr-434	889	17	generally	generally	ADV
ftr-434	889	18	is	be	AUX
ftr-434	889	19	the	the	DET
ftr-434	889	20	price	price	NOUN
ftr-434	889	21	at	at	ADP
ftr-434	889	22	which	which	PRON
ftr-434	889	23	a	a	DET
ftr-434	889	24	willing	willing	ADJ
ftr-434	889	25	buyer	buyer	NOUN
ftr-434	889	26	and	and	CCONJ
ftr-434	889	27	a	a	DET
ftr-434	889	28	willing	willing	ADJ
ftr-434	889	29	seller	seller	NOUN
ftr-434	889	30	,	,	PUNCT
ftr-434	889	31	neither	neither	CCONJ
ftr-434	889	32	under	under	ADP
ftr-434	889	33	any	any	DET
ftr-434	889	34	particular	particular	ADJ
ftr-434	889	35	compulsion	compulsion	NOUN
ftr-434	889	36	to	to	PART
ftr-434	889	37	buy	buy	VERB
ftr-434	889	38	or	or	CCONJ
ftr-434	889	39	sell	sell	VERB
ftr-434	889	40	,	,	PUNCT
ftr-434	889	41	would	would	AUX
ftr-434	889	42	reach	reach	VERB
ftr-434	889	43	an	an	DET
ftr-434	889	44	agreement	agreement	NOUN
ftr-434	889	45	on	on	ADP
ftr-434	889	46	the	the	DET
ftr-434	889	47	sale	sale	NOUN
ftr-434	889	48	of	of	ADP
ftr-434	889	49	the	the	DET
ftr-434	889	50	property	property	NOUN
ftr-434	889	51	.	.	PUNCT
ftr-434	890	1	regs	regs	PROPN
ftr-434	890	2	.	.	PUNCT
ftr-434	891	1	§	§	PROPN
ftr-434	891	2	1.170a-1(c)(1	1.170a-1(c)(1	NUM
ftr-434	891	3	)	)	PUNCT
ftr-434	891	4	.	.	PUNCT
ftr-434	892	1	168	168	NUM
ftr-434	892	2	.	.	PUNCT
ftr-434	893	1	smith	smith	PROPN
ftr-434	893	2	,	,	PUNCT
ftr-434	893	3	41	41	NUM
ftr-434	893	4	t.c.m	t.c.m	NOUN
ftr-434	893	5	.	.	PUNCT
ftr-434	894	1	(	(	PUNCT
ftr-434	894	2	cch	cch	NOUN
ftr-434	894	3	)	)	PUNCT
ftr-434	894	4	at	at	ADP
ftr-434	894	5	1427	1427	NUM
ftr-434	894	6	.	.	PUNCT
ftr-434	895	1	169	169	NUM
ftr-434	895	2	.	.	PUNCT
ftr-434	895	3	cupler	cupler	PROPN
ftr-434	895	4	v.	v.	PROPN
ftr-434	895	5	commissioner	commissioner	PROPN
ftr-434	895	6	,	,	PUNCT
ftr-434	895	7	64	64	NUM
ftr-434	895	8	t.c	t.c	PROPN
ftr-434	895	9	.	.	PROPN
ftr-434	895	10	946	946	NUM
ftr-434	895	11	,	,	PUNCT
ftr-434	895	12	954	954	NUM
ftr-434	895	13	,	,	PUNCT
ftr-434	895	14	n.4	n.4	X
ftr-434	895	15	(	(	PUNCT
ftr-434	895	16	1970	1970	NUM
ftr-434	895	17	)	)	PUNCT
ftr-434	895	18	.	.	PUNCT
ftr-434	896	1	580	580	NUM
ftr-434	896	2	florida	florida	PROPN
ftr-434	896	3	tax	tax	NOUN
ftr-434	896	4	review	review	NOUN
ftr-434	896	5	[	[	X
ftr-434	896	6	vol.5:8	vol.5:8	NOUN
ftr-434	896	7	precision	precision	NOUN
ftr-434	896	8	drilling	drilling	NOUN
ftr-434	896	9	equipment	equipment	NOUN
ftr-434	896	10	,	,	PUNCT
ftr-434	896	11	and	and	CCONJ
ftr-434	896	12	“	"	PUNCT
ftr-434	896	13	made	make	VERB
ftr-434	896	14	a	a	DET
ftr-434	896	15	significant	significant	ADJ
ftr-434	896	16	contribution	contribution	NOUN
ftr-434	896	17	to	to	ADP
ftr-434	896	18	medical	medical	ADJ
ftr-434	896	19	knowledge	knowledge	NOUN
ftr-434	896	20	”	"	PUNCT
ftr-434	896	21	in	in	ADP
ftr-434	896	22	preparing	prepare	VERB
ftr-434	896	23	an	an	DET
ftr-434	896	24	advanced	advanced	ADJ
ftr-434	896	25	(	(	PUNCT
ftr-434	896	26	for	for	ADP
ftr-434	896	27	that	that	DET
ftr-434	896	28	time	time	NOUN
ftr-434	896	29	)	)	PUNCT
ftr-434	896	30	cataract	cataract	NOUN
ftr-434	896	31	removal	removal	NOUN
ftr-434	896	32	machine	machine	NOUN
ftr-434	896	33	,	,	PUNCT
ftr-434	896	34	and	and	CCONJ
ftr-434	896	35	a	a	DET
ftr-434	896	36	heart	heart	NOUN
ftr-434	896	37	-	-	PUNCT
ftr-434	896	38	lung	lung	NOUN
ftr-434	896	39	machine	machine	NOUN
ftr-434	896	40	.	.	PUNCT
ftr-434	897	1	mr	mr	PROPN
ftr-434	897	2	.	.	PROPN
ftr-434	897	3	cupler	cupler	PROPN
ftr-434	897	4	donated	donate	VERB
ftr-434	897	5	both	both	DET
ftr-434	897	6	machines	machine	NOUN
ftr-434	897	7	to	to	ADP
ftr-434	897	8	charity	charity	NOUN
ftr-434	897	9	.	.	PUNCT
ftr-434	898	1	in	in	ADP
ftr-434	898	2	claiming	claim	VERB
ftr-434	898	3	his	his	PRON
ftr-434	898	4	charitable	charitable	ADJ
ftr-434	898	5	contribution	contribution	NOUN
ftr-434	898	6	deductions	deduction	NOUN
ftr-434	898	7	,	,	PUNCT
ftr-434	898	8	mr	mr	PROPN
ftr-434	898	9	.	.	PROPN
ftr-434	898	10	cupler	cupler	PROPN
ftr-434	898	11	valued	value	VERB
ftr-434	898	12	his	his	PRON
ftr-434	898	13	donations	donation	NOUN
ftr-434	898	14	at	at	ADP
ftr-434	898	15	$	$	SYM
ftr-434	898	16	144,500	144,500	NUM
ftr-434	898	17	and	and	CCONJ
ftr-434	898	18	$	$	SYM
ftr-434	898	19	149,990	149,990	NUM
ftr-434	898	20	.	.	PUNCT
ftr-434	899	1	unfortunately	unfortunately	ADV
ftr-434	899	2	,	,	PUNCT
ftr-434	899	3	the	the	DET
ftr-434	899	4	irs	irs	PROPN
ftr-434	899	5	and	and	CCONJ
ftr-434	899	6	the	the	DET
ftr-434	899	7	tax	tax	NOUN
ftr-434	899	8	court	court	NOUN
ftr-434	899	9	noticed	notice	VERB
ftr-434	899	10	that	that	SCONJ
ftr-434	899	11	mr	mr	PROPN
ftr-434	899	12	.	.	PROPN
ftr-434	899	13	cupler	cupler	PROPN
ftr-434	899	14	had	have	AUX
ftr-434	899	15	failed	fail	VERB
ftr-434	899	16	to	to	PART
ftr-434	899	17	assign	assign	VERB
ftr-434	899	18	his	his	PRON
ftr-434	899	19	(	(	PUNCT
ftr-434	899	20	potential	potential	ADJ
ftr-434	899	21	)	)	PUNCT
ftr-434	899	22	patent	patent	NOUN
ftr-434	899	23	rights	right	NOUN
ftr-434	899	24	in	in	ADP
ftr-434	899	25	the	the	DET
ftr-434	899	26	inventions	invention	NOUN
ftr-434	899	27	to	to	ADP
ftr-434	899	28	charity	charity	NOUN
ftr-434	899	29	,	,	PUNCT
ftr-434	899	30	and	and	CCONJ
ftr-434	899	31	concluded	conclude	VERB
ftr-434	899	32	that	that	SCONJ
ftr-434	899	33	he	he	PRON
ftr-434	899	34	was	be	AUX
ftr-434	899	35	entitled	entitle	VERB
ftr-434	899	36	to	to	ADP
ftr-434	899	37	charitable	charitable	ADJ
ftr-434	899	38	contribution	contribution	NOUN
ftr-434	899	39	deductions	deduction	NOUN
ftr-434	899	40	of	of	ADP
ftr-434	899	41	only	only	ADV
ftr-434	899	42	$	$	SYM
ftr-434	899	43	10,000	10,000	NUM
ftr-434	899	44	and	and	CCONJ
ftr-434	899	45	$	$	SYM
ftr-434	899	46	15,000	15,000	NUM
ftr-434	899	47	,	,	PUNCT
ftr-434	899	48	respectively	respectively	ADV
ftr-434	899	49	.	.	PUNCT
ftr-434	900	1	5	5	X
ftr-434	900	2	.	.	X
ftr-434	900	3	the	the	DET
ftr-434	900	4	“	"	PUNCT
ftr-434	900	5	related	related	ADJ
ftr-434	900	6	use	use	NOUN
ftr-434	900	7	”	"	PUNCT
ftr-434	900	8	restriction	restriction	NOUN
ftr-434	900	9	does	do	AUX
ftr-434	900	10	not	not	PART
ftr-434	900	11	apply.—since	apply.—since	VERB
ftr-434	900	12	a	a	DET
ftr-434	900	13	patent	patent	NOUN
ftr-434	900	14	is	be	AUX
ftr-434	900	15	intangible	intangible	ADJ
ftr-434	900	16	property	property	NOUN
ftr-434	900	17	,	,	PUNCT
ftr-434	900	18	the	the	DET
ftr-434	900	19	“	"	PUNCT
ftr-434	900	20	related	related	ADJ
ftr-434	900	21	use	use	NOUN
ftr-434	900	22	”	"	PUNCT
ftr-434	900	23	restriction	restriction	NOUN
ftr-434	900	24	does	do	AUX
ftr-434	900	25	not	not	PART
ftr-434	900	26	apply	apply	VERB
ftr-434	900	27	to	to	ADP
ftr-434	900	28	a170	a170	PUNCT
ftr-434	900	29	charitable	charitable	ADJ
ftr-434	900	30	donation	donation	NOUN
ftr-434	900	31	of	of	ADP
ftr-434	900	32	a	a	DET
ftr-434	900	33	patent	patent	NOUN
ftr-434	900	34	.	.	PUNCT
ftr-434	901	1	as	as	SCONJ
ftr-434	901	2	discussed	discuss	VERB
ftr-434	901	3	above	above	ADV
ftr-434	901	4	,	,	PUNCT
ftr-434	901	5	the	the	DET
ftr-434	901	6	“	"	PUNCT
ftr-434	901	7	related	related	ADJ
ftr-434	901	8	use	use	NOUN
ftr-434	901	9	”	"	PUNCT
ftr-434	901	10	restriction	restriction	NOUN
ftr-434	901	11	provides	provide	VERB
ftr-434	901	12	that	that	PRON
ftr-434	901	13	to	to	PART
ftr-434	901	14	claim	claim	VERB
ftr-434	901	15	a	a	DET
ftr-434	901	16	deduction	deduction	NOUN
ftr-434	901	17	equal	equal	ADJ
ftr-434	901	18	to	to	ADP
ftr-434	901	19	the	the	DET
ftr-434	901	20	fair	fair	ADJ
ftr-434	901	21	market	market	NOUN
ftr-434	901	22	value	value	NOUN
ftr-434	901	23	of	of	ADP
ftr-434	901	24	tangible	tangible	ADJ
ftr-434	901	25	property	property	NOUN
ftr-434	901	26	,	,	PUNCT
ftr-434	901	27	the	the	DET
ftr-434	901	28	property	property	NOUN
ftr-434	901	29	must	must	AUX
ftr-434	901	30	be	be	AUX
ftr-434	901	31	donated	donate	VERB
ftr-434	901	32	to	to	ADP
ftr-434	901	33	a	a	DET
ftr-434	901	34	charity	charity	NOUN
ftr-434	901	35	which	which	PRON
ftr-434	901	36	will	will	AUX
ftr-434	901	37	use	use	VERB
ftr-434	901	38	the	the	DET
ftr-434	901	39	property	property	NOUN
ftr-434	901	40	in	in	ADP
ftr-434	901	41	a	a	DET
ftr-434	901	42	manner	manner	NOUN
ftr-434	901	43	related	relate	VERB
ftr-434	901	44	to	to	ADP
ftr-434	901	45	its	its	PRON
ftr-434	901	46	charitable	charitable	ADJ
ftr-434	901	47	purpose	purpose	NOUN
ftr-434	901	48	(	(	PUNCT
ftr-434	901	49	for	for	ADP
ftr-434	901	50	example	example	NOUN
ftr-434	901	51	,	,	PUNCT
ftr-434	901	52	a	a	DET
ftr-434	901	53	museum	museum	NOUN
ftr-434	901	54	may	may	AUX
ftr-434	901	55	display	display	VERB
ftr-434	901	56	a	a	DET
ftr-434	901	57	donated	donate	VERB
ftr-434	901	58	painting	painting	NOUN
ftr-434	901	59	,	,	PUNCT
ftr-434	901	60	thereby	thereby	ADV
ftr-434	901	61	employing	employ	VERB
ftr-434	901	62	the	the	DET
ftr-434	901	63	painting	painting	NOUN
ftr-434	901	64	in	in	ADP
ftr-434	901	65	a	a	DET
ftr-434	901	66	“	"	PUNCT
ftr-434	901	67	related	related	ADJ
ftr-434	901	68	”	"	PUNCT
ftr-434	901	69	use	use	NOUN
ftr-434	901	70	)	)	PUNCT
ftr-434	901	71	.	.	PUNCT
ftr-434	902	1	thus	thus	ADV
ftr-434	902	2	,	,	PUNCT
ftr-434	902	3	the	the	DET
ftr-434	902	4	individual	individual	NOUN
ftr-434	902	5	donating	donate	VERB
ftr-434	902	6	a	a	DET
ftr-434	902	7	patent	patent	NOUN
ftr-434	902	8	is	be	AUX
ftr-434	902	9	free	free	ADJ
ftr-434	902	10	to	to	PART
ftr-434	902	11	donate	donate	VERB
ftr-434	902	12	the	the	DET
ftr-434	902	13	patent	patent	NOUN
ftr-434	902	14	to	to	PART
ftr-434	902	15	his171	his171	VERB
ftr-434	902	16	or	or	CCONJ
ftr-434	902	17	her	her	PRON
ftr-434	902	18	favorite	favorite	ADJ
ftr-434	902	19	public	public	ADJ
ftr-434	902	20	charity	charity	NOUN
ftr-434	902	21	and	and	CCONJ
ftr-434	902	22	receive	receive	VERB
ftr-434	902	23	the	the	DET
ftr-434	902	24	maximum	maximum	ADJ
ftr-434	902	25	tax	tax	NOUN
ftr-434	902	26	benefit	benefit	NOUN
ftr-434	902	27	,	,	PUNCT
ftr-434	902	28	regardless	regardless	ADV
ftr-434	902	29	of	of	ADP
ftr-434	902	30	whether	whether	SCONJ
ftr-434	902	31	the	the	DET
ftr-434	902	32	receiving	receive	VERB
ftr-434	902	33	charity	charity	NOUN
ftr-434	902	34	retains	retain	VERB
ftr-434	902	35	the	the	DET
ftr-434	902	36	property	property	NOUN
ftr-434	902	37	and	and	CCONJ
ftr-434	902	38	uses	use	VERB
ftr-434	902	39	the	the	DET
ftr-434	902	40	property	property	NOUN
ftr-434	902	41	in	in	ADP
ftr-434	902	42	carrying	carry	VERB
ftr-434	902	43	out	out	ADP
ftr-434	902	44	its	its	PRON
ftr-434	902	45	exempt	exempt	ADJ
ftr-434	902	46	purpose	purpose	NOUN
ftr-434	902	47	.	.	PUNCT
ftr-434	903	1	for	for	ADP
ftr-434	903	2	example	example	NOUN
ftr-434	903	3	,	,	PUNCT
ftr-434	903	4	the	the	DET
ftr-434	903	5	donor	donor	NOUN
ftr-434	903	6	can	can	AUX
ftr-434	903	7	contribute	contribute	VERB
ftr-434	903	8	the	the	DET
ftr-434	903	9	patent	patent	NOUN
ftr-434	903	10	to	to	ADP
ftr-434	903	11	a	a	DET
ftr-434	903	12	church	church	NOUN
ftr-434	903	13	which	which	PRON
ftr-434	903	14	can	can	AUX
ftr-434	903	15	immediately	immediately	ADV
ftr-434	903	16	sell	sell	VERB
ftr-434	903	17	the	the	DET
ftr-434	903	18	patent	patent	NOUN
ftr-434	903	19	,	,	PUNCT
ftr-434	903	20	and	and	CCONJ
ftr-434	903	21	the	the	DET
ftr-434	903	22	church172	church172	NOUN
ftr-434	903	23	could	could	AUX
ftr-434	903	24	use	use	VERB
ftr-434	903	25	the	the	DET
ftr-434	903	26	proceeds	proceed	NOUN
ftr-434	903	27	to	to	PART
ftr-434	903	28	help	help	VERB
ftr-434	903	29	the	the	DET
ftr-434	903	30	poor	poor	ADJ
ftr-434	903	31	.	.	PUNCT
ftr-434	904	1	alternatively	alternatively	ADV
ftr-434	904	2	,	,	PUNCT
ftr-434	904	3	the	the	DET
ftr-434	904	4	church	church	NOUN
ftr-434	904	5	might	might	AUX
ftr-434	904	6	license	license	VERB
ftr-434	904	7	the	the	DET
ftr-434	904	8	patent	patent	NOUN
ftr-434	904	9	and	and	CCONJ
ftr-434	904	10	receive	receive	VERB
ftr-434	904	11	royalty	royalty	NOUN
ftr-434	904	12	income	income	NOUN
ftr-434	904	13	that	that	PRON
ftr-434	904	14	would	would	AUX
ftr-434	904	15	not	not	PART
ftr-434	904	16	be	be	AUX
ftr-434	904	17	subject	subject	ADJ
ftr-434	904	18	to	to	ADP
ftr-434	904	19	the	the	DET
ftr-434	904	20	ubit.173	ubit.173	PROPN
ftr-434	904	21	170	170	NUM
ftr-434	904	22	.	.	PUNCT
ftr-434	905	1	irc	irc	PROPN
ftr-434	905	2	§	§	PROPN
ftr-434	905	3	170(e)(1)(b	170(e)(1)(b	PROPN
ftr-434	905	4	)	)	PUNCT
ftr-434	905	5	.	.	PUNCT
ftr-434	906	1	see	see	VERB
ftr-434	906	2	supra	supra	PROPN
ftr-434	906	3	notes	note	VERB
ftr-434	906	4	144	144	NUM
ftr-434	906	5	-	-	SYM
ftr-434	906	6	146	146	NUM
ftr-434	906	7	and	and	CCONJ
ftr-434	906	8	accompanying	accompany	VERB
ftr-434	906	9	text	text	NOUN
ftr-434	906	10	for	for	ADP
ftr-434	906	11	a	a	DET
ftr-434	906	12	general	general	ADJ
ftr-434	906	13	discussion	discussion	NOUN
ftr-434	906	14	of	of	ADP
ftr-434	906	15	the	the	DET
ftr-434	906	16	“	"	PUNCT
ftr-434	906	17	related	related	ADJ
ftr-434	906	18	use	use	NOUN
ftr-434	906	19	”	"	PUNCT
ftr-434	906	20	restriction	restriction	NOUN
ftr-434	906	21	.	.	PUNCT
ftr-434	907	1	171	171	NUM
ftr-434	907	2	.	.	PUNCT
ftr-434	908	1	under	under	ADP
ftr-434	908	2	irc	irc	PROPN
ftr-434	908	3	§	§	PROPN
ftr-434	908	4	170(e)(1)(b)(i	170(e)(1)(b)(i	NUM
ftr-434	908	5	)	)	PUNCT
ftr-434	908	6	if	if	SCONJ
ftr-434	908	7	the	the	DET
ftr-434	908	8	use	use	NOUN
ftr-434	908	9	by	by	ADP
ftr-434	908	10	the	the	DET
ftr-434	908	11	donee	donee	NOUN
ftr-434	908	12	of	of	ADP
ftr-434	908	13	the	the	DET
ftr-434	908	14	tangible	tangible	ADJ
ftr-434	908	15	property	property	NOUN
ftr-434	908	16	is	be	AUX
ftr-434	908	17	unrelated	unrelated	ADJ
ftr-434	908	18	to	to	ADP
ftr-434	908	19	the	the	DET
ftr-434	908	20	organization	organization	NOUN
ftr-434	908	21	’s	’s	PART
ftr-434	908	22	charitable	charitable	ADJ
ftr-434	908	23	purposes	purpose	NOUN
ftr-434	908	24	or	or	CCONJ
ftr-434	908	25	functions	function	NOUN
ftr-434	908	26	,	,	PUNCT
ftr-434	908	27	the	the	DET
ftr-434	908	28	amount	amount	NOUN
ftr-434	908	29	of	of	ADP
ftr-434	908	30	the	the	DET
ftr-434	908	31	deduction	deduction	NOUN
ftr-434	908	32	will	will	AUX
ftr-434	908	33	be	be	AUX
ftr-434	908	34	reduced	reduce	VERB
ftr-434	908	35	by	by	ADP
ftr-434	908	36	any	any	DET
ftr-434	908	37	long	long	ADJ
ftr-434	908	38	-	-	PUNCT
ftr-434	908	39	term	term	NOUN
ftr-434	908	40	capital	capital	NOUN
ftr-434	908	41	gain	gain	NOUN
ftr-434	908	42	that	that	PRON
ftr-434	908	43	would	would	AUX
ftr-434	908	44	have	have	AUX
ftr-434	908	45	resulted	result	VERB
ftr-434	908	46	from	from	ADP
ftr-434	908	47	a	a	DET
ftr-434	908	48	sale	sale	NOUN
ftr-434	908	49	of	of	ADP
ftr-434	908	50	the	the	DET
ftr-434	908	51	property	property	NOUN
ftr-434	908	52	.	.	PUNCT
ftr-434	909	1	see	see	VERB
ftr-434	909	2	supra	supra	PROPN
ftr-434	909	3	notes	note	VERB
ftr-434	909	4	144	144	NUM
ftr-434	909	5	-	-	SYM
ftr-434	909	6	146	146	NUM
ftr-434	909	7	and	and	CCONJ
ftr-434	909	8	accompanying	accompany	VERB
ftr-434	909	9	text	text	NOUN
ftr-434	909	10	.	.	PUNCT
ftr-434	910	1	172	172	X
ftr-434	910	2	.	.	PUNCT
ftr-434	911	1	initially	initially	ADV
ftr-434	911	2	it	it	PRON
ftr-434	911	3	might	might	AUX
ftr-434	911	4	appear	appear	VERB
ftr-434	911	5	that	that	SCONJ
ftr-434	911	6	the	the	DET
ftr-434	911	7	irs	irs	PROPN
ftr-434	911	8	or	or	CCONJ
ftr-434	911	9	a	a	DET
ftr-434	911	10	court	court	NOUN
ftr-434	911	11	could	could	AUX
ftr-434	911	12	use	use	VERB
ftr-434	911	13	the	the	DET
ftr-434	911	14	“	"	PUNCT
ftr-434	911	15	step	step	NOUN
ftr-434	911	16	transaction	transaction	NOUN
ftr-434	911	17	”	"	PUNCT
ftr-434	911	18	or	or	CCONJ
ftr-434	911	19	“	"	PUNCT
ftr-434	911	20	substance	substance	NOUN
ftr-434	911	21	over	over	ADP
ftr-434	911	22	form	form	NOUN
ftr-434	911	23	”	"	PUNCT
ftr-434	911	24	doctrines	doctrine	NOUN
ftr-434	911	25	to	to	PART
ftr-434	911	26	conclude	conclude	VERB
ftr-434	911	27	that	that	SCONJ
ftr-434	911	28	in	in	ADP
ftr-434	911	29	reality	reality	NOUN
ftr-434	911	30	the	the	DET
ftr-434	911	31	inventor	inventor	NOUN
ftr-434	911	32	is	be	AUX
ftr-434	911	33	selling	sell	VERB
ftr-434	911	34	the	the	DET
ftr-434	911	35	patent	patent	NOUN
ftr-434	911	36	,	,	PUNCT
ftr-434	911	37	and	and	CCONJ
ftr-434	911	38	then	then	ADV
ftr-434	911	39	transferring	transfer	VERB
ftr-434	911	40	the	the	DET
ftr-434	911	41	sale	sale	NOUN
ftr-434	911	42	proceeds	proceed	NOUN
ftr-434	911	43	to	to	ADP
ftr-434	911	44	the	the	DET
ftr-434	911	45	charity	charity	NOUN
ftr-434	911	46	.	.	PUNCT
ftr-434	912	1	this	this	DET
ftr-434	912	2	tax	tax	NOUN
ftr-434	912	3	characterization	characterization	NOUN
ftr-434	912	4	would	would	AUX
ftr-434	912	5	not	not	PART
ftr-434	912	6	be	be	AUX
ftr-434	912	7	as	as	ADV
ftr-434	912	8	favorable	favorable	ADJ
ftr-434	912	9	to	to	ADP
ftr-434	912	10	the	the	DET
ftr-434	912	11	inventor	inventor	NOUN
ftr-434	912	12	because	because	SCONJ
ftr-434	912	13	he	he	PRON
ftr-434	912	14	or	or	CCONJ
ftr-434	912	15	she	she	PRON
ftr-434	912	16	would	would	AUX
ftr-434	912	17	pay	pay	VERB
ftr-434	912	18	tax	tax	NOUN
ftr-434	912	19	on	on	ADP
ftr-434	912	20	the	the	DET
ftr-434	912	21	gain	gain	NOUN
ftr-434	912	22	from	from	ADP
ftr-434	912	23	the	the	DET
ftr-434	912	24	sale	sale	NOUN
ftr-434	912	25	.	.	PUNCT
ftr-434	913	1	however	however	ADV
ftr-434	913	2	,	,	PUNCT
ftr-434	913	3	in	in	ADP
ftr-434	913	4	the	the	DET
ftr-434	913	5	context	context	NOUN
ftr-434	913	6	of	of	ADP
ftr-434	913	7	charitable	charitable	ADJ
ftr-434	913	8	gifts	gift	NOUN
ftr-434	913	9	of	of	ADP
ftr-434	913	10	appreciated	appreciated	ADJ
ftr-434	913	11	property	property	NOUN
ftr-434	913	12	,	,	PUNCT
ftr-434	913	13	the	the	DET
ftr-434	913	14	courts	court	NOUN
ftr-434	913	15	have	have	AUX
ftr-434	913	16	traditionally	traditionally	ADV
ftr-434	913	17	held	hold	VERB
ftr-434	913	18	that	that	SCONJ
ftr-434	913	19	the	the	DET
ftr-434	913	20	“	"	PUNCT
ftr-434	913	21	step	step	NOUN
ftr-434	913	22	transaction	transaction	NOUN
ftr-434	913	23	”	"	PUNCT
ftr-434	913	24	and/or	and/or	CCONJ
ftr-434	913	25	“	"	PUNCT
ftr-434	913	26	substance	substance	NOUN
ftr-434	913	27	over	over	ADP
ftr-434	913	28	form	form	NOUN
ftr-434	913	29	”	"	PUNCT
ftr-434	913	30	doctrines	doctrine	NOUN
ftr-434	913	31	will	will	AUX
ftr-434	913	32	not	not	PART
ftr-434	913	33	apply	apply	VERB
ftr-434	913	34	as	as	ADV
ftr-434	913	35	long	long	ADV
ftr-434	913	36	as	as	SCONJ
ftr-434	913	37	the	the	DET
ftr-434	913	38	charity	charity	NOUN
ftr-434	913	39	is	be	AUX
ftr-434	913	40	not	not	PART
ftr-434	913	41	obligated	obligate	VERB
ftr-434	913	42	to	to	PART
ftr-434	913	43	sell	sell	VERB
ftr-434	913	44	the	the	DET
ftr-434	913	45	property	property	NOUN
ftr-434	913	46	at	at	ADP
ftr-434	913	47	the	the	DET
ftr-434	913	48	time	time	NOUN
ftr-434	913	49	of	of	ADP
ftr-434	913	50	the	the	DET
ftr-434	913	51	donation	donation	NOUN
ftr-434	913	52	.	.	PUNCT
ftr-434	914	1	see	see	VERB
ftr-434	914	2	palmer	palmer	PROPN
ftr-434	914	3	v.	v.	PROPN
ftr-434	914	4	commissioner	commissioner	PROPN
ftr-434	914	5	,	,	PUNCT
ftr-434	914	6	62	62	NUM
ftr-434	914	7	t.c	t.c	PROPN
ftr-434	914	8	.	.	PROPN
ftr-434	914	9	684	684	NUM
ftr-434	914	10	(	(	PUNCT
ftr-434	914	11	1974	1974	NUM
ftr-434	914	12	)	)	PUNCT
ftr-434	914	13	,	,	PUNCT
ftr-434	914	14	aff’d	aff’d	VERB
ftr-434	914	15	523	523	NUM
ftr-434	914	16	f.2d	f.2d	X
ftr-434	914	17	1308	1308	NUM
ftr-434	914	18	(	(	PUNCT
ftr-434	914	19	8th	8th	ADJ
ftr-434	914	20	cir	cir	NOUN
ftr-434	914	21	.	.	PUNCT
ftr-434	914	22	1975	1975	NUM
ftr-434	914	23	)	)	PUNCT
ftr-434	914	24	,	,	PUNCT
ftr-434	914	25	acq	acq	PROPN
ftr-434	914	26	.	.	PROPN
ftr-434	914	27	rev	rev	PROPN
ftr-434	914	28	.	.	PUNCT
ftr-434	915	1	rul	rul	NOUN
ftr-434	915	2	.	.	PUNCT
ftr-434	916	1	78	78	NUM
ftr-434	916	2	-	-	SYM
ftr-434	916	3	197	197	NUM
ftr-434	916	4	,	,	PUNCT
ftr-434	916	5	1978	1978	NUM
ftr-434	916	6	-	-	SYM
ftr-434	916	7	1	1	NUM
ftr-434	916	8	c.b	c.b	PROPN
ftr-434	916	9	.	.	PROPN
ftr-434	916	10	83	83	NUM
ftr-434	916	11	;	;	PUNCT
ftr-434	916	12	grove	grove	PROPN
ftr-434	916	13	v.	v.	PROPN
ftr-434	916	14	commissioner	commissioner	PROPN
ftr-434	916	15	,	,	PUNCT
ftr-434	916	16	490	490	NUM
ftr-434	916	17	f.2d	f.2d	X
ftr-434	916	18	241	241	NUM
ftr-434	916	19	(	(	PUNCT
ftr-434	916	20	2d	2d	NUM
ftr-434	916	21	cir	cir	NOUN
ftr-434	916	22	.	.	PROPN
ftr-434	916	23	1973	1973	NUM
ftr-434	916	24	)	)	PUNCT
ftr-434	916	25	;	;	PUNCT
ftr-434	916	26	carrington	carrington	PROPN
ftr-434	916	27	v.	v.	PROPN
ftr-434	916	28	united	united	PROPN
ftr-434	916	29	states	states	PROPN
ftr-434	916	30	,	,	PUNCT
ftr-434	916	31	476	476	NUM
ftr-434	916	32	f.2d	f.2d	NOUN
ftr-434	916	33	704	704	NUM
ftr-434	916	34	(	(	PUNCT
ftr-434	916	35	5th	5th	ADJ
ftr-434	916	36	cir	cir	NOUN
ftr-434	916	37	.	.	PROPN
ftr-434	916	38	1973	1973	NUM
ftr-434	916	39	)	)	PUNCT
ftr-434	916	40	.	.	PUNCT
ftr-434	917	1	173	173	NUM
ftr-434	917	2	.	.	PUNCT
ftr-434	917	3	irc	irc	PROPN
ftr-434	917	4	§	§	PROPN
ftr-434	917	5	512(b)(2	512(b)(2	NUM
ftr-434	917	6	)	)	PUNCT
ftr-434	917	7	.	.	PUNCT
ftr-434	918	1	see	see	VERB
ftr-434	918	2	supra	supra	PROPN
ftr-434	918	3	notes	note	VERB
ftr-434	918	4	116	116	NUM
ftr-434	918	5	-	-	SYM
ftr-434	918	6	118	118	NUM
ftr-434	918	7	and	and	CCONJ
ftr-434	918	8	accompanying	accompany	VERB
ftr-434	918	9	text	text	NOUN
ftr-434	918	10	.	.	PUNCT
ftr-434	919	1	2002	2002	NUM
ftr-434	919	2	]	]	PUNCT
ftr-434	920	1	it	it	PRON
ftr-434	920	2	does	do	AUX
ftr-434	920	3	not	not	PART
ftr-434	920	4	compute	compute	VERB
ftr-434	920	5	581	581	NUM
ftr-434	920	6	b.	b.	NOUN
ftr-434	920	7	trade	trade	NOUN
ftr-434	920	8	secrets	secret	NOUN
ftr-434	920	9	and	and	CCONJ
ftr-434	920	10	charitable	charitable	ADJ
ftr-434	920	11	giving	giving	NOUN
ftr-434	920	12	while	while	SCONJ
ftr-434	920	13	the	the	DET
ftr-434	920	14	creative	creative	ADJ
ftr-434	920	15	genius	genius	NOUN
ftr-434	920	16	who	who	PRON
ftr-434	920	17	gives	give	VERB
ftr-434	920	18	birth	birth	NOUN
ftr-434	920	19	to	to	ADP
ftr-434	920	20	a	a	DET
ftr-434	920	21	trade	trade	NOUN
ftr-434	920	22	secret	secret	NOUN
ftr-434	920	23	will	will	AUX
ftr-434	920	24	encounter	encounter	VERB
ftr-434	920	25	a	a	DET
ftr-434	920	26	more	more	ADV
ftr-434	920	27	difficult	difficult	ADJ
ftr-434	920	28	and	and	CCONJ
ftr-434	920	29	circuitous	circuitous	ADJ
ftr-434	920	30	route	route	NOUN
ftr-434	920	31	,	,	PUNCT
ftr-434	920	32	the	the	DET
ftr-434	920	33	path	path	NOUN
ftr-434	920	34	to	to	ADP
ftr-434	920	35	charitable	charitable	ADJ
ftr-434	920	36	giving	give	VERB
ftr-434	920	37	tax	tax	NOUN
ftr-434	920	38	nirvana	nirvana	PROPN
ftr-434	920	39	can	can	AUX
ftr-434	920	40	be	be	AUX
ftr-434	920	41	attained	attain	VERB
ftr-434	920	42	in	in	ADP
ftr-434	920	43	the	the	DET
ftr-434	920	44	right	right	ADJ
ftr-434	920	45	circumstances	circumstance	NOUN
ftr-434	920	46	—	—	PUNCT
ftr-434	920	47	the	the	DET
ftr-434	920	48	donor	donor	NOUN
ftr-434	920	49	can	can	AUX
ftr-434	920	50	be	be	AUX
ftr-434	920	51	entitled	entitle	VERB
ftr-434	920	52	to	to	ADP
ftr-434	920	53	a	a	DET
ftr-434	920	54	charitable	charitable	ADJ
ftr-434	920	55	contribution	contribution	NOUN
ftr-434	920	56	deduction	deduction	NOUN
ftr-434	920	57	equal	equal	ADJ
ftr-434	920	58	to	to	ADP
ftr-434	920	59	the	the	DET
ftr-434	920	60	full	full	ADJ
ftr-434	920	61	fair	fair	ADJ
ftr-434	920	62	market	market	NOUN
ftr-434	920	63	value	value	NOUN
ftr-434	920	64	of	of	ADP
ftr-434	920	65	the	the	DET
ftr-434	920	66	property	property	NOUN
ftr-434	920	67	,	,	PUNCT
ftr-434	920	68	even	even	ADV
ftr-434	920	69	if	if	SCONJ
ftr-434	920	70	the	the	DET
ftr-434	920	71	charity	charity	NOUN
ftr-434	920	72	will	will	AUX
ftr-434	920	73	not	not	PART
ftr-434	920	74	use	use	VERB
ftr-434	920	75	the	the	DET
ftr-434	920	76	property	property	NOUN
ftr-434	920	77	in	in	ADP
ftr-434	920	78	a	a	DET
ftr-434	920	79	manner	manner	NOUN
ftr-434	920	80	related	relate	VERB
ftr-434	920	81	to	to	ADP
ftr-434	920	82	its	its	PRON
ftr-434	920	83	charitable	charitable	ADJ
ftr-434	920	84	purpose	purpose	NOUN
ftr-434	920	85	.	.	PUNCT
ftr-434	921	1	1	1	X
ftr-434	921	2	.	.	X
ftr-434	921	3	trade	trade	NOUN
ftr-434	921	4	secret	secret	ADJ
ftr-434	921	5	protection	protection	NOUN
ftr-434	921	6	compared	compare	VERB
ftr-434	921	7	to	to	ADP
ftr-434	921	8	patent	patent	NOUN
ftr-434	921	9	protection.—frequently	protection.—frequently	ADV
ftr-434	921	10	,	,	PUNCT
ftr-434	921	11	information	information	NOUN
ftr-434	921	12	can	can	AUX
ftr-434	921	13	be	be	AUX
ftr-434	921	14	eligible	eligible	ADJ
ftr-434	921	15	for	for	ADP
ftr-434	921	16	trade	trade	NOUN
ftr-434	921	17	secret	secret	ADJ
ftr-434	921	18	protection	protection	NOUN
ftr-434	921	19	,	,	PUNCT
ftr-434	921	20	but	but	CCONJ
ftr-434	921	21	can	can	AUX
ftr-434	921	22	not	not	PART
ftr-434	921	23	be	be	AUX
ftr-434	921	24	patented	patent	VERB
ftr-434	921	25	.	.	PUNCT
ftr-434	922	1	in	in	ADP
ftr-434	922	2	some	some	DET
ftr-434	922	3	instances	instance	NOUN
ftr-434	922	4	,	,	PUNCT
ftr-434	922	5	even	even	ADV
ftr-434	922	6	if	if	SCONJ
ftr-434	922	7	patent	patent	NOUN
ftr-434	922	8	protection	protection	NOUN
ftr-434	922	9	is	be	AUX
ftr-434	922	10	available	available	ADJ
ftr-434	922	11	,	,	PUNCT
ftr-434	922	12	the	the	DET
ftr-434	922	13	inventor	inventor	NOUN
ftr-434	922	14	may	may	AUX
ftr-434	922	15	prefer	prefer	VERB
ftr-434	922	16	trade	trade	NOUN
ftr-434	922	17	secret	secret	ADJ
ftr-434	922	18	protection	protection	NOUN
ftr-434	922	19	over	over	ADP
ftr-434	922	20	patent	patent	NOUN
ftr-434	922	21	protection	protection	NOUN
ftr-434	922	22	.	.	PUNCT
ftr-434	923	1	as174	as174	PROPN
ftr-434	923	2	described	describe	VERB
ftr-434	923	3	above	above	ADV
ftr-434	923	4	,	,	PUNCT
ftr-434	923	5	generally	generally	ADV
ftr-434	923	6	any	any	DET
ftr-434	923	7	information	information	NOUN
ftr-434	923	8	may	may	AUX
ftr-434	923	9	qualify	qualify	VERB
ftr-434	923	10	for	for	ADP
ftr-434	923	11	trade	trade	NOUN
ftr-434	923	12	secret	secret	ADJ
ftr-434	923	13	protection	protection	NOUN
ftr-434	923	14	if	if	SCONJ
ftr-434	923	15	it	it	PRON
ftr-434	923	16	:	:	PUNCT
ftr-434	923	17	(	(	PUNCT
ftr-434	923	18	i	i	NOUN
ftr-434	923	19	)	)	PUNCT
ftr-434	923	20	has	have	VERB
ftr-434	923	21	independent	independent	ADJ
ftr-434	923	22	economic	economic	ADJ
ftr-434	923	23	value	value	NOUN
ftr-434	923	24	;	;	PUNCT
ftr-434	923	25	(	(	PUNCT
ftr-434	923	26	ii	ii	NOUN
ftr-434	923	27	)	)	PUNCT
ftr-434	923	28	is	be	AUX
ftr-434	923	29	not	not	PART
ftr-434	923	30	generally	generally	ADV
ftr-434	923	31	known	know	VERB
ftr-434	923	32	and	and	CCONJ
ftr-434	923	33	is	be	AUX
ftr-434	923	34	not	not	PART
ftr-434	923	35	readily	readily	ADV
ftr-434	923	36	ascertainable	ascertainable	ADJ
ftr-434	923	37	by	by	ADP
ftr-434	923	38	proper	proper	ADJ
ftr-434	923	39	means	mean	NOUN
ftr-434	923	40	;	;	PUNCT
ftr-434	923	41	and	and	CCONJ
ftr-434	923	42	(	(	PUNCT
ftr-434	923	43	iii	iii	X
ftr-434	923	44	)	)	PUNCT
ftr-434	923	45	is	be	AUX
ftr-434	923	46	the	the	DET
ftr-434	923	47	subject	subject	NOUN
ftr-434	923	48	of	of	ADP
ftr-434	923	49	efforts	effort	NOUN
ftr-434	923	50	that	that	PRON
ftr-434	923	51	are	be	AUX
ftr-434	923	52	reasonable	reasonable	ADJ
ftr-434	923	53	under	under	ADP
ftr-434	923	54	the	the	DET
ftr-434	923	55	circumstances	circumstance	NOUN
ftr-434	923	56	to	to	PART
ftr-434	923	57	maintain	maintain	VERB
ftr-434	923	58	its	its	PRON
ftr-434	923	59	secrecy.175	secrecy.175	NOUN
ftr-434	923	60	174	174	NUM
ftr-434	923	61	.	.	PUNCT
ftr-434	924	1	for	for	ADP
ftr-434	924	2	an	an	DET
ftr-434	924	3	example	example	NOUN
ftr-434	924	4	in	in	ADP
ftr-434	924	5	which	which	PRON
ftr-434	924	6	the	the	DET
ftr-434	924	7	inventor	inventor	NOUN
ftr-434	924	8	preferred	prefer	VERB
ftr-434	924	9	trade	trade	NOUN
ftr-434	924	10	secret	secret	ADJ
ftr-434	924	11	protection	protection	NOUN
ftr-434	924	12	over	over	ADP
ftr-434	924	13	patent	patent	NOUN
ftr-434	924	14	protection	protection	NOUN
ftr-434	924	15	,	,	PUNCT
ftr-434	924	16	see	see	VERB
ftr-434	924	17	kewanee	kewanee	NOUN
ftr-434	924	18	oil	oil	NOUN
ftr-434	924	19	v.	v.	PROPN
ftr-434	924	20	bicron	bicron	PROPN
ftr-434	924	21	corp	corp	PROPN
ftr-434	924	22	.	.	PROPN
ftr-434	924	23	,	,	PUNCT
ftr-434	924	24	416	416	NUM
ftr-434	924	25	u.s	u.s	PROPN
ftr-434	924	26	.	.	PROPN
ftr-434	924	27	470	470	NUM
ftr-434	924	28	(	(	PUNCT
ftr-434	924	29	1974	1974	NUM
ftr-434	924	30	)	)	PUNCT
ftr-434	924	31	,	,	PUNCT
ftr-434	924	32	discussed	discuss	VERB
ftr-434	924	33	at	at	ADP
ftr-434	924	34	supra	supra	PROPN
ftr-434	924	35	note	note	PROPN
ftr-434	924	36	25	25	NUM
ftr-434	924	37	.	.	PUNCT
ftr-434	925	1	an	an	DET
ftr-434	925	2	inventor	inventor	NOUN
ftr-434	925	3	may	may	AUX
ftr-434	925	4	prefer	prefer	VERB
ftr-434	925	5	trade	trade	NOUN
ftr-434	925	6	secret	secret	ADJ
ftr-434	925	7	protection	protection	NOUN
ftr-434	925	8	because	because	SCONJ
ftr-434	925	9	patent	patent	NOUN
ftr-434	925	10	protection	protection	NOUN
ftr-434	925	11	is	be	AUX
ftr-434	925	12	for	for	ADP
ftr-434	925	13	a	a	DET
ftr-434	925	14	limited	limited	ADJ
ftr-434	925	15	duration	duration	NOUN
ftr-434	925	16	,	,	PUNCT
ftr-434	925	17	but	but	CCONJ
ftr-434	925	18	trade	trade	NOUN
ftr-434	925	19	secret	secret	ADJ
ftr-434	925	20	protection	protection	NOUN
ftr-434	925	21	can	can	AUX
ftr-434	925	22	last	last	VERB
ftr-434	925	23	for	for	ADP
ftr-434	925	24	as	as	ADV
ftr-434	925	25	long	long	ADV
ftr-434	925	26	as	as	SCONJ
ftr-434	925	27	the	the	DET
ftr-434	925	28	information	information	NOUN
ftr-434	925	29	remains	remain	VERB
ftr-434	925	30	a	a	DET
ftr-434	925	31	secret	secret	NOUN
ftr-434	925	32	.	.	PUNCT
ftr-434	926	1	the	the	DET
ftr-434	926	2	inventor	inventor	NOUN
ftr-434	926	3	with	with	ADP
ftr-434	926	4	a	a	DET
ftr-434	926	5	patent	patent	NOUN
ftr-434	926	6	will	will	AUX
ftr-434	926	7	have	have	VERB
ftr-434	926	8	the	the	DET
ftr-434	926	9	exclusive	exclusive	ADJ
ftr-434	926	10	right	right	NOUN
ftr-434	926	11	to	to	PART
ftr-434	926	12	exclude	exclude	VERB
ftr-434	926	13	others	other	NOUN
ftr-434	926	14	from	from	ADP
ftr-434	926	15	using	use	VERB
ftr-434	926	16	the	the	DET
ftr-434	926	17	innovation	innovation	NOUN
ftr-434	926	18	for	for	ADP
ftr-434	926	19	only	only	ADV
ftr-434	926	20	a	a	DET
ftr-434	926	21	fixed	fix	VERB
ftr-434	926	22	period	period	NOUN
ftr-434	926	23	of	of	ADP
ftr-434	926	24	time	time	NOUN
ftr-434	926	25	–	–	PUNCT
ftr-434	926	26	generally	generally	ADV
ftr-434	926	27	20	20	NUM
ftr-434	926	28	years	year	NOUN
ftr-434	926	29	from	from	ADP
ftr-434	926	30	the	the	DET
ftr-434	926	31	date	date	NOUN
ftr-434	926	32	of	of	ADP
ftr-434	926	33	filing	file	VERB
ftr-434	926	34	the	the	DET
ftr-434	926	35	application	application	NOUN
ftr-434	926	36	.	.	PUNCT
ftr-434	927	1	35	35	NUM
ftr-434	927	2	u.s.c	u.s.c	NOUN
ftr-434	927	3	.	.	PUNCT
ftr-434	928	1	§	§	PROPN
ftr-434	928	2	154(a)(2	154(a)(2	NUM
ftr-434	928	3	)	)	PUNCT
ftr-434	928	4	.	.	PUNCT
ftr-434	929	1	in	in	ADP
ftr-434	929	2	contrast	contrast	NOUN
ftr-434	929	3	,	,	PUNCT
ftr-434	929	4	the	the	DET
ftr-434	929	5	protection	protection	NOUN
ftr-434	929	6	afforded	afford	VERB
ftr-434	929	7	a	a	DET
ftr-434	929	8	trade	trade	NOUN
ftr-434	929	9	secret	secret	NOUN
ftr-434	929	10	is	be	AUX
ftr-434	929	11	potentially	potentially	ADV
ftr-434	929	12	perpetual	perpetual	ADJ
ftr-434	929	13	,	,	PUNCT
ftr-434	929	14	although	although	SCONJ
ftr-434	929	15	it	it	PRON
ftr-434	929	16	will	will	AUX
ftr-434	929	17	end	end	VERB
ftr-434	929	18	once	once	SCONJ
ftr-434	929	19	the	the	DET
ftr-434	929	20	information	information	NOUN
ftr-434	929	21	is	be	AUX
ftr-434	929	22	no	no	ADV
ftr-434	929	23	longer	long	ADJ
ftr-434	929	24	“	"	PUNCT
ftr-434	929	25	secret	secret	ADJ
ftr-434	929	26	.	.	PUNCT
ftr-434	929	27	”	"	PUNCT
ftr-434	930	1	for	for	ADP
ftr-434	930	2	example	example	NOUN
ftr-434	930	3	,	,	PUNCT
ftr-434	930	4	the	the	DET
ftr-434	930	5	formula	formula	NOUN
ftr-434	930	6	for	for	ADP
ftr-434	930	7	producing	produce	VERB
ftr-434	930	8	a	a	DET
ftr-434	930	9	soft	soft	ADJ
ftr-434	930	10	drink	drink	NOUN
ftr-434	930	11	might	might	AUX
ftr-434	930	12	be	be	AUX
ftr-434	930	13	patentable	patentable	ADJ
ftr-434	930	14	,	,	PUNCT
ftr-434	930	15	but	but	CCONJ
ftr-434	930	16	once	once	SCONJ
ftr-434	930	17	the	the	DET
ftr-434	930	18	patent	patent	NOUN
ftr-434	930	19	is	be	AUX
ftr-434	930	20	issued	issue	VERB
ftr-434	930	21	(	(	PUNCT
ftr-434	930	22	or	or	CCONJ
ftr-434	930	23	if	if	SCONJ
ftr-434	930	24	the	the	DET
ftr-434	930	25	inventor	inventor	NOUN
ftr-434	930	26	seeks	seek	VERB
ftr-434	930	27	patent	patent	NOUN
ftr-434	930	28	protection	protection	NOUN
ftr-434	930	29	beyond	beyond	ADP
ftr-434	930	30	the	the	DET
ftr-434	930	31	united	united	PROPN
ftr-434	930	32	states	states	PROPN
ftr-434	930	33	,	,	PUNCT
ftr-434	930	34	18	18	NUM
ftr-434	930	35	months	month	NOUN
ftr-434	930	36	after	after	SCONJ
ftr-434	930	37	the	the	DET
ftr-434	930	38	application	application	NOUN
ftr-434	930	39	is	be	AUX
ftr-434	930	40	filed	file	VERB
ftr-434	930	41	,	,	PUNCT
ftr-434	930	42	35	35	NUM
ftr-434	930	43	u.s.c	u.s.c	ADJ
ftr-434	930	44	.	.	PUNCT
ftr-434	931	1	§	§	PROPN
ftr-434	931	2	122(b	122(b	PROPN
ftr-434	931	3	)	)	PUNCT
ftr-434	931	4	)	)	PUNCT
ftr-434	931	5	,	,	PUNCT
ftr-434	931	6	the	the	DET
ftr-434	931	7	formula	formula	NOUN
ftr-434	931	8	will	will	AUX
ftr-434	931	9	be	be	AUX
ftr-434	931	10	disclosed	disclose	VERB
ftr-434	931	11	to	to	ADP
ftr-434	931	12	the	the	DET
ftr-434	931	13	public	public	NOUN
ftr-434	931	14	,	,	PUNCT
ftr-434	931	15	and	and	CCONJ
ftr-434	931	16	the	the	DET
ftr-434	931	17	inventor	inventor	NOUN
ftr-434	931	18	’s	’s	PART
ftr-434	931	19	exclusive	exclusive	ADJ
ftr-434	931	20	rights	right	NOUN
ftr-434	931	21	will	will	AUX
ftr-434	931	22	end	end	VERB
ftr-434	931	23	20	20	NUM
ftr-434	931	24	years	year	NOUN
ftr-434	931	25	after	after	SCONJ
ftr-434	931	26	the	the	DET
ftr-434	931	27	patent	patent	NOUN
ftr-434	931	28	application	application	NOUN
ftr-434	931	29	is	be	AUX
ftr-434	931	30	filed	file	VERB
ftr-434	931	31	.	.	PUNCT
ftr-434	932	1	35	35	NUM
ftr-434	932	2	u.s.c	u.s.c	NOUN
ftr-434	932	3	.	.	PUNCT
ftr-434	933	1	§	§	PROPN
ftr-434	933	2	154(a)(2	154(a)(2	NUM
ftr-434	933	3	)	)	PUNCT
ftr-434	933	4	(	(	PUNCT
ftr-434	933	5	unless	unless	SCONJ
ftr-434	933	6	the	the	DET
ftr-434	933	7	pto	pto	PROPN
ftr-434	933	8	has	have	AUX
ftr-434	933	9	delayed	delay	VERB
ftr-434	933	10	the	the	DET
ftr-434	933	11	consideration	consideration	NOUN
ftr-434	933	12	of	of	ADP
ftr-434	933	13	the	the	DET
ftr-434	933	14	application	application	NOUN
ftr-434	933	15	)	)	PUNCT
ftr-434	933	16	.	.	PUNCT
ftr-434	934	1	in	in	ADP
ftr-434	934	2	contrast	contrast	NOUN
ftr-434	934	3	,	,	PUNCT
ftr-434	934	4	if	if	SCONJ
ftr-434	934	5	no	no	DET
ftr-434	934	6	patent	patent	NOUN
ftr-434	934	7	application	application	NOUN
ftr-434	934	8	is	be	AUX
ftr-434	934	9	filed	file	VERB
ftr-434	934	10	and	and	CCONJ
ftr-434	934	11	instead	instead	ADV
ftr-434	934	12	the	the	DET
ftr-434	934	13	soft	soft	ADJ
ftr-434	934	14	drink	drink	NOUN
ftr-434	934	15	inventor	inventor	NOUN
ftr-434	934	16	relies	rely	VERB
ftr-434	934	17	upon	upon	SCONJ
ftr-434	934	18	trade	trade	NOUN
ftr-434	934	19	secret	secret	ADJ
ftr-434	934	20	protection	protection	NOUN
ftr-434	934	21	,	,	PUNCT
ftr-434	934	22	the	the	DET
ftr-434	934	23	inventor	inventor	NOUN
ftr-434	934	24	can	can	AUX
ftr-434	934	25	enjoy	enjoy	VERB
ftr-434	934	26	the	the	DET
ftr-434	934	27	exclusive	exclusive	ADJ
ftr-434	934	28	right	right	NOUN
ftr-434	934	29	to	to	PART
ftr-434	934	30	exploit	exploit	VERB
ftr-434	934	31	the	the	DET
ftr-434	934	32	soft	soft	ADJ
ftr-434	934	33	drink	drink	NOUN
ftr-434	934	34	for	for	ADP
ftr-434	934	35	as	as	ADV
ftr-434	934	36	long	long	ADV
ftr-434	934	37	as	as	SCONJ
ftr-434	934	38	it	it	PRON
ftr-434	934	39	remains	remain	VERB
ftr-434	934	40	a	a	DET
ftr-434	934	41	secret	secret	NOUN
ftr-434	934	42	.	.	PUNCT
ftr-434	935	1	in	in	ADP
ftr-434	935	2	addition	addition	NOUN
ftr-434	935	3	,	,	PUNCT
ftr-434	935	4	if	if	SCONJ
ftr-434	935	5	the	the	DET
ftr-434	935	6	trade	trade	NOUN
ftr-434	935	7	secret	secret	ADJ
ftr-434	935	8	inventor	inventor	NOUN
ftr-434	935	9	and	and	CCONJ
ftr-434	935	10	a	a	DET
ftr-434	935	11	licensee	licensee	NOUN
ftr-434	935	12	agree	agree	VERB
ftr-434	935	13	that	that	SCONJ
ftr-434	935	14	the	the	DET
ftr-434	935	15	licensee	licensee	NOUN
ftr-434	935	16	shall	shall	AUX
ftr-434	935	17	make	make	VERB
ftr-434	935	18	payments	payment	NOUN
ftr-434	935	19	for	for	ADP
ftr-434	935	20	a	a	DET
ftr-434	935	21	fixed	fix	VERB
ftr-434	935	22	period	period	NOUN
ftr-434	935	23	of	of	ADP
ftr-434	935	24	time	time	NOUN
ftr-434	935	25	,	,	PUNCT
ftr-434	935	26	the	the	DET
ftr-434	935	27	trade	trade	NOUN
ftr-434	935	28	secret	secret	ADJ
ftr-434	935	29	inventor	inventor	NOUN
ftr-434	935	30	may	may	AUX
ftr-434	935	31	be	be	AUX
ftr-434	935	32	able	able	ADJ
ftr-434	935	33	to	to	PART
ftr-434	935	34	collect	collect	VERB
ftr-434	935	35	royalties	royalty	NOUN
ftr-434	935	36	under	under	ADP
ftr-434	935	37	the	the	DET
ftr-434	935	38	contract	contract	NOUN
ftr-434	935	39	long	long	ADV
ftr-434	935	40	after	after	SCONJ
ftr-434	935	41	the	the	DET
ftr-434	935	42	information	information	NOUN
ftr-434	935	43	is	be	AUX
ftr-434	935	44	no	no	ADV
ftr-434	935	45	longer	long	ADV
ftr-434	935	46	secret	secret	ADJ
ftr-434	935	47	.	.	PUNCT
ftr-434	936	1	see	see	VERB
ftr-434	936	2	warner	warner	PROPN
ftr-434	936	3	-	-	PUNCT
ftr-434	936	4	lambert	lambert	PROPN
ftr-434	936	5	pharmaceutical	pharmaceutical	PROPN
ftr-434	936	6	co.	co.	PROPN
ftr-434	936	7	v.	v.	ADP
ftr-434	936	8	reynolds	reynolds	PROPN
ftr-434	936	9	,	,	PUNCT
ftr-434	936	10	inc	inc	PROPN
ftr-434	936	11	.	.	PROPN
ftr-434	936	12	,	,	PUNCT
ftr-434	936	13	178	178	NUM
ftr-434	936	14	f.supp	f.supp	ADJ
ftr-434	936	15	.	.	PUNCT
ftr-434	937	1	655	655	NUM
ftr-434	937	2	(	(	PUNCT
ftr-434	937	3	s.d.n.y	s.d.n.y	PROPN
ftr-434	937	4	.	.	NOUN
ftr-434	937	5	1959	1959	NUM
ftr-434	937	6	)	)	PUNCT
ftr-434	938	1	(	(	PUNCT
ftr-434	938	2	involving	involve	VERB
ftr-434	938	3	the	the	DET
ftr-434	938	4	formula	formula	NOUN
ftr-434	938	5	for	for	ADP
ftr-434	938	6	listerine	listerine	NOUN
ftr-434	938	7	®	®	NOUN
ftr-434	938	8	)	)	PUNCT
ftr-434	938	9	.	.	PUNCT
ftr-434	939	1	175	175	NUM
ftr-434	939	2	.	.	PUNCT
ftr-434	940	1	see	see	VERB
ftr-434	940	2	supra	supra	PROPN
ftr-434	940	3	notes	note	VERB
ftr-434	940	4	22	22	NUM
ftr-434	940	5	-	-	SYM
ftr-434	940	6	25	25	NUM
ftr-434	940	7	and	and	CCONJ
ftr-434	940	8	accompanying	accompany	VERB
ftr-434	940	9	text	text	NOUN
ftr-434	940	10	.	.	PUNCT
ftr-434	941	1	uniform	uniform	ADJ
ftr-434	941	2	trade	trade	NOUN
ftr-434	941	3	secrets	secret	NOUN
ftr-434	941	4	act	act	VERB
ftr-434	941	5	§	§	PROPN
ftr-434	941	6	1(4	1(4	NUM
ftr-434	941	7	)	)	PUNCT
ftr-434	941	8	,	,	PUNCT
ftr-434	941	9	reprinted	reprint	VERB
ftr-434	941	10	in	in	ADP
ftr-434	941	11	14	14	NUM
ftr-434	941	12	uniform	uniform	NOUN
ftr-434	941	13	laws	law	NOUN
ftr-434	941	14	annotated	annotate	VERB
ftr-434	941	15	438	438	NUM
ftr-434	941	16	(	(	PUNCT
ftr-434	941	17	1990	1990	NUM
ftr-434	941	18	)	)	PUNCT
ftr-434	941	19	(	(	PUNCT
ftr-434	941	20	as	as	SCONJ
ftr-434	941	21	discussed	discuss	VERB
ftr-434	941	22	above	above	ADV
ftr-434	941	23	,	,	PUNCT
ftr-434	941	24	the	the	DET
ftr-434	941	25	uniform	uniform	ADJ
ftr-434	941	26	trade	trade	NOUN
ftr-434	941	27	secrets	secret	NOUN
ftr-434	941	28	act	act	NOUN
ftr-434	941	29	has	have	AUX
ftr-434	941	30	been	be	AUX
ftr-434	941	31	adopted	adopt	VERB
ftr-434	941	32	by	by	ADP
ftr-434	941	33	43	43	NUM
ftr-434	941	34	states	state	NOUN
ftr-434	941	35	and	and	CCONJ
ftr-434	941	36	the	the	DET
ftr-434	941	37	district	district	NOUN
ftr-434	941	38	of	of	ADP
ftr-434	941	39	columbia	columbia	PROPN
ftr-434	941	40	)	)	PUNCT
ftr-434	942	1	i	i	PRON
ftr-434	942	2	d.	d.	PROPN
ftr-434	942	3	at	at	ADP
ftr-434	942	4	2001	2001	NUM
ftr-434	942	5	supp	supp	PROPN
ftr-434	942	6	.	.	PUNCT
ftr-434	942	7	,	,	PUNCT
ftr-434	942	8	177	177	NUM
ftr-434	942	9	,	,	PUNCT
ftr-434	942	10	and	and	CCONJ
ftr-434	942	11	many	many	ADJ
ftr-434	942	12	states	state	NOUN
ftr-434	942	13	have	have	AUX
ftr-434	942	14	adopted	adopt	VERB
ftr-434	942	15	the	the	DET
ftr-434	942	16	utsa	utsa	NOUN
ftr-434	942	17	with	with	ADP
ftr-434	942	18	modifications	modification	NOUN
ftr-434	942	19	.	.	PUNCT
ftr-434	943	1	for	for	ADP
ftr-434	943	2	example	example	NOUN
ftr-434	943	3	,	,	PUNCT
ftr-434	943	4	california	california	PROPN
ftr-434	943	5	does	do	AUX
ftr-434	943	6	not	not	PART
ftr-434	943	7	include	include	VERB
ftr-434	943	8	the	the	DET
ftr-434	943	9	“	"	PUNCT
ftr-434	943	10	readily	readily	ADV
ftr-434	943	11	ascertainable	ascertainable	ADJ
ftr-434	943	12	”	"	PUNCT
ftr-434	943	13	language	language	NOUN
ftr-434	943	14	in	in	ADP
ftr-434	943	15	the	the	DET
ftr-434	943	16	definition	definition	NOUN
ftr-434	943	17	of	of	ADP
ftr-434	943	18	a	a	DET
ftr-434	943	19	trade	trade	NOUN
ftr-434	943	20	secret	secret	NOUN
ftr-434	943	21	.	.	PUNCT
ftr-434	944	1	see	see	VERB
ftr-434	944	2	cal	cal	PROPN
ftr-434	944	3	.	.	PUNCT
ftr-434	945	1	civ	civ	NOUN
ftr-434	945	2	.	.	PUNCT
ftr-434	945	3	code	code	PROPN
ftr-434	945	4	§	§	PROPN
ftr-434	945	5	3426.1	3426.1	NUM
ftr-434	945	6	(	(	PUNCT
ftr-434	945	7	1997	1997	NUM
ftr-434	945	8	)	)	PUNCT
ftr-434	945	9	.	.	PUNCT
ftr-434	946	1	582	582	NUM
ftr-434	946	2	florida	florida	PROPN
ftr-434	946	3	tax	tax	NOUN
ftr-434	946	4	review	review	NOUN
ftr-434	946	5	[	[	X
ftr-434	946	6	vol.5:8	vol.5:8	NOUN
ftr-434	946	7	in	in	ADP
ftr-434	946	8	contrast	contrast	NOUN
ftr-434	946	9	,	,	PUNCT
ftr-434	946	10	patent	patent	NOUN
ftr-434	946	11	protection	protection	NOUN
ftr-434	946	12	is	be	AUX
ftr-434	946	13	only	only	ADV
ftr-434	946	14	available	available	ADJ
ftr-434	946	15	if	if	SCONJ
ftr-434	946	16	a	a	DET
ftr-434	946	17	process	process	NOUN
ftr-434	946	18	,	,	PUNCT
ftr-434	946	19	machine	machine	NOUN
ftr-434	946	20	,	,	PUNCT
ftr-434	946	21	manufacture	manufacture	NOUN
ftr-434	946	22	,	,	PUNCT
ftr-434	946	23	or	or	CCONJ
ftr-434	946	24	composition	composition	NOUN
ftr-434	946	25	of	of	ADP
ftr-434	946	26	matter	matter	NOUN
ftr-434	946	27	(	(	PUNCT
ftr-434	946	28	or	or	CCONJ
ftr-434	946	29	any	any	DET
ftr-434	946	30	new	new	ADJ
ftr-434	946	31	and	and	CCONJ
ftr-434	946	32	useful	useful	ADJ
ftr-434	946	33	improvements	improvement	NOUN
ftr-434	946	34	thereof	thereof	ADV
ftr-434	946	35	)	)	PUNCT
ftr-434	946	36	is	be	AUX
ftr-434	946	37	novel	novel	ADJ
ftr-434	946	38	,	,	PUNCT
ftr-434	946	39	has	have	AUX
ftr-434	946	40	utility	utility	NOUN
ftr-434	946	41	,	,	PUNCT
ftr-434	946	42	and	and	CCONJ
ftr-434	946	43	is	be	AUX
ftr-434	946	44	not	not	PART
ftr-434	946	45	obvious	obvious	ADJ
ftr-434	946	46	.	.	PUNCT
ftr-434	947	1	if	if	SCONJ
ftr-434	947	2	an	an	DET
ftr-434	947	3	invention	invention	NOUN
ftr-434	947	4	is	be	AUX
ftr-434	947	5	eligible176	eligible176	PROPN
ftr-434	947	6	177	177	NUM
ftr-434	947	7	for	for	ADP
ftr-434	947	8	both	both	PRON
ftr-434	947	9	trade	trade	NOUN
ftr-434	947	10	secret	secret	ADJ
ftr-434	947	11	protection	protection	NOUN
ftr-434	947	12	and	and	CCONJ
ftr-434	947	13	patent	patent	NOUN
ftr-434	947	14	protection	protection	NOUN
ftr-434	947	15	,	,	PUNCT
ftr-434	947	16	the	the	DET
ftr-434	947	17	inventor	inventor	NOUN
ftr-434	947	18	must	must	AUX
ftr-434	947	19	make	make	VERB
ftr-434	947	20	a	a	DET
ftr-434	947	21	choice	choice	NOUN
ftr-434	947	22	because	because	SCONJ
ftr-434	947	23	obtaining	obtain	VERB
ftr-434	947	24	a	a	DET
ftr-434	947	25	patent	patent	NOUN
ftr-434	947	26	will	will	AUX
ftr-434	947	27	cause	cause	VERB
ftr-434	947	28	the	the	DET
ftr-434	947	29	public	public	ADJ
ftr-434	947	30	disclosure	disclosure	NOUN
ftr-434	947	31	of	of	ADP
ftr-434	947	32	the	the	DET
ftr-434	947	33	“	"	PUNCT
ftr-434	947	34	secret	secret	NOUN
ftr-434	947	35	.	.	PUNCT
ftr-434	947	36	”	"	PUNCT
ftr-434	948	1	in	in	ADP
ftr-434	948	2	fact	fact	NOUN
ftr-434	948	3	,	,	PUNCT
ftr-434	948	4	as	as	ADP
ftr-434	948	5	a	a	DET
ftr-434	948	6	result	result	NOUN
ftr-434	948	7	of	of	ADP
ftr-434	948	8	the	the	DET
ftr-434	948	9	1999	1999	NUM
ftr-434	948	10	changes	change	NOUN
ftr-434	948	11	to	to	ADP
ftr-434	948	12	the	the	DET
ftr-434	948	13	patent	patent	NOUN
ftr-434	948	14	act	act	NOUN
ftr-434	948	15	,	,	PUNCT
ftr-434	948	16	secrecy	secrecy	NOUN
ftr-434	948	17	(	(	PUNCT
ftr-434	948	18	and	and	CCONJ
ftr-434	948	19	thus	thus	ADV
ftr-434	948	20	trade	trade	VERB
ftr-434	948	21	secret	secret	ADJ
ftr-434	948	22	protection	protection	NOUN
ftr-434	948	23	)	)	PUNCT
ftr-434	948	24	generally	generally	ADV
ftr-434	948	25	will	will	AUX
ftr-434	948	26	be	be	AUX
ftr-434	948	27	lost	lose	VERB
ftr-434	948	28	no	no	ADV
ftr-434	948	29	later	later	ADV
ftr-434	948	30	than	than	SCONJ
ftr-434	948	31	18	18	NUM
ftr-434	948	32	months	month	NOUN
ftr-434	948	33	after	after	SCONJ
ftr-434	948	34	the	the	DET
ftr-434	948	35	patent	patent	NOUN
ftr-434	948	36	application	application	NOUN
ftr-434	948	37	is	be	AUX
ftr-434	948	38	filed	file	VERB
ftr-434	948	39	,	,	PUNCT
ftr-434	948	40	even	even	ADV
ftr-434	948	41	if	if	SCONJ
ftr-434	948	42	the	the	DET
ftr-434	948	43	patent	patent	NOUN
ftr-434	948	44	has	have	VERB
ftr-434	948	45	not	not	PART
ftr-434	948	46	yet	yet	ADV
ftr-434	948	47	issued.178	issued.178	PROPN
ftr-434	948	48	2	2	NUM
ftr-434	948	49	.	.	PUNCT
ftr-434	948	50	availability	availability	NOUN
ftr-434	948	51	of	of	ADP
ftr-434	948	52	a	a	DET
ftr-434	948	53	full	full	ADJ
ftr-434	948	54	fair	fair	ADJ
ftr-434	948	55	market	market	NOUN
ftr-434	948	56	value	value	NOUN
ftr-434	948	57	deduction	deduction	NOUN
ftr-434	948	58	on	on	ADP
ftr-434	948	59	the	the	DET
ftr-434	948	60	donation	donation	NOUN
ftr-434	948	61	of	of	ADP
ftr-434	948	62	a	a	DET
ftr-434	948	63	trade	trade	NOUN
ftr-434	948	64	secret	secret	NOUN
ftr-434	948	65	.	.	PUNCT
ftr-434	948	66	—	—	PUNCT
ftr-434	948	67	for	for	ADP
ftr-434	948	68	the	the	DET
ftr-434	948	69	inventor	inventor	NOUN
ftr-434	948	70	wishing	wish	VERB
ftr-434	948	71	to	to	PART
ftr-434	948	72	make	make	VERB
ftr-434	948	73	a	a	DET
ftr-434	948	74	charitable	charitable	ADJ
ftr-434	948	75	contribution	contribution	NOUN
ftr-434	948	76	of	of	ADP
ftr-434	948	77	a	a	DET
ftr-434	948	78	patentable	patentable	ADJ
ftr-434	948	79	invention	invention	NOUN
ftr-434	948	80	,	,	PUNCT
ftr-434	948	81	the	the	DET
ftr-434	948	82	inventor	inventor	NOUN
ftr-434	948	83	will	will	AUX
ftr-434	948	84	want	want	VERB
ftr-434	948	85	to	to	PART
ftr-434	948	86	characterize	characterize	VERB
ftr-434	948	87	the	the	DET
ftr-434	948	88	donation	donation	NOUN
ftr-434	948	89	as	as	ADP
ftr-434	948	90	a	a	DET
ftr-434	948	91	contribution	contribution	NOUN
ftr-434	948	92	of	of	ADP
ftr-434	948	93	a	a	DET
ftr-434	948	94	patent	patent	NOUN
ftr-434	948	95	(	(	PUNCT
ftr-434	948	96	or	or	CCONJ
ftr-434	948	97	the	the	DET
ftr-434	948	98	rights	right	NOUN
ftr-434	948	99	to	to	ADP
ftr-434	948	100	a	a	DET
ftr-434	948	101	patent	patent	NOUN
ftr-434	948	102	)	)	PUNCT
ftr-434	948	103	so	so	SCONJ
ftr-434	948	104	that	that	SCONJ
ftr-434	948	105	section	section	NOUN
ftr-434	948	106	1235(a	1235(a	ADV
ftr-434	948	107	)	)	PUNCT
ftr-434	948	108	will	will	AUX
ftr-434	948	109	apply	apply	VERB
ftr-434	948	110	and	and	CCONJ
ftr-434	948	111	the	the	DET
ftr-434	948	112	inventor	inventor	NOUN
ftr-434	948	113	will	will	AUX
ftr-434	948	114	be	be	AUX
ftr-434	948	115	allowed	allow	VERB
ftr-434	948	116	to	to	PART
ftr-434	948	117	claim	claim	VERB
ftr-434	948	118	a	a	DET
ftr-434	948	119	full	full	ADJ
ftr-434	948	120	fair	fair	ADJ
ftr-434	948	121	market	market	NOUN
ftr-434	948	122	value	value	NOUN
ftr-434	948	123	deduction	deduction	NOUN
ftr-434	948	124	for	for	ADP
ftr-434	948	125	the	the	DET
ftr-434	948	126	value	value	NOUN
ftr-434	948	127	of	of	ADP
ftr-434	948	128	the	the	DET
ftr-434	948	129	patent	patent	NOUN
ftr-434	948	130	rights	right	NOUN
ftr-434	948	131	.	.	PUNCT
ftr-434	949	1	as	as	SCONJ
ftr-434	949	2	noted	note	VERB
ftr-434	949	3	above	above	ADV
ftr-434	949	4	,	,	PUNCT
ftr-434	949	5	section	section	NOUN
ftr-434	949	6	1235(a)179	1235(a)179	NUM
ftr-434	949	7	can	can	AUX
ftr-434	949	8	apply	apply	VERB
ftr-434	949	9	even	even	ADV
ftr-434	949	10	if	if	SCONJ
ftr-434	949	11	the	the	DET
ftr-434	949	12	inventor	inventor	NOUN
ftr-434	949	13	has	have	AUX
ftr-434	949	14	not	not	PART
ftr-434	949	15	obtained	obtain	VERB
ftr-434	949	16	or	or	CCONJ
ftr-434	949	17	applied	apply	VERB
ftr-434	949	18	for	for	ADP
ftr-434	949	19	a	a	DET
ftr-434	949	20	patent	patent	NOUN
ftr-434	949	21	,	,	PUNCT
ftr-434	949	22	as180	as180	PROPN
ftr-434	949	23	long	long	ADV
ftr-434	949	24	as	as	SCONJ
ftr-434	949	25	he	he	PRON
ftr-434	949	26	or	or	CCONJ
ftr-434	949	27	she	she	PRON
ftr-434	949	28	transfers	transfer	VERB
ftr-434	949	29	the	the	DET
ftr-434	949	30	patent	patent	NOUN
ftr-434	949	31	rights	right	NOUN
ftr-434	949	32	to	to	ADP
ftr-434	949	33	the	the	DET
ftr-434	949	34	charity.181	charity.181	PROPN
ftr-434	949	35	the	the	DET
ftr-434	949	36	more	more	ADV
ftr-434	949	37	difficult	difficult	ADJ
ftr-434	949	38	situation	situation	NOUN
ftr-434	949	39	involves	involve	VERB
ftr-434	949	40	the	the	DET
ftr-434	949	41	inventor	inventor	NOUN
ftr-434	949	42	whose	whose	DET
ftr-434	949	43	work	work	NOUN
ftr-434	949	44	product	product	NOUN
ftr-434	949	45	is	be	AUX
ftr-434	949	46	a	a	DET
ftr-434	949	47	trade	trade	NOUN
ftr-434	949	48	secret	secret	NOUN
ftr-434	949	49	,	,	PUNCT
ftr-434	949	50	but	but	CCONJ
ftr-434	949	51	is	be	AUX
ftr-434	949	52	not	not	PART
ftr-434	949	53	patentable	patentable	ADJ
ftr-434	949	54	.	.	PUNCT
ftr-434	950	1	as	as	SCONJ
ftr-434	950	2	discussed	discuss	VERB
ftr-434	950	3	above	above	ADV
ftr-434	950	4	,	,	PUNCT
ftr-434	950	5	the	the	DET
ftr-434	950	6	amount	amount	NOUN
ftr-434	950	7	of	of	ADP
ftr-434	950	8	the	the	DET
ftr-434	950	9	charitable	charitable	ADJ
ftr-434	950	10	contribution	contribution	NOUN
ftr-434	950	11	deduction	deduction	NOUN
ftr-434	950	12	will	will	AUX
ftr-434	950	13	be	be	AUX
ftr-434	950	14	reduced	reduce	VERB
ftr-434	950	15	by	by	ADP
ftr-434	950	16	the	the	DET
ftr-434	950	17	amount	amount	NOUN
ftr-434	950	18	of	of	ADP
ftr-434	950	19	gain	gain	NOUN
ftr-434	950	20	that	that	PRON
ftr-434	950	21	would	would	AUX
ftr-434	950	22	have	have	AUX
ftr-434	950	23	been	be	AUX
ftr-434	950	24	taxed	tax	VERB
ftr-434	950	25	as	as	ADP
ftr-434	950	26	ordinary	ordinary	ADJ
ftr-434	950	27	income	income	NOUN
ftr-434	950	28	(	(	PUNCT
ftr-434	950	29	or	or	CCONJ
ftr-434	950	30	short	short	ADJ
ftr-434	950	31	-	-	PUNCT
ftr-434	950	32	term	term	NOUN
ftr-434	950	33	capital	capital	NOUN
ftr-434	950	34	gain	gain	NOUN
ftr-434	950	35	)	)	PUNCT
ftr-434	950	36	on	on	ADP
ftr-434	950	37	a	a	DET
ftr-434	950	38	hypothetical	hypothetical	ADJ
ftr-434	950	39	sale	sale	NOUN
ftr-434	950	40	of	of	ADP
ftr-434	950	41	the	the	DET
ftr-434	950	42	donated	donate	VERB
ftr-434	950	43	property	property	NOUN
ftr-434	950	44	.	.	PUNCT
ftr-434	951	1	thus	thus	ADV
ftr-434	951	2	,	,	PUNCT
ftr-434	951	3	the	the	DET
ftr-434	951	4	key	key	ADJ
ftr-434	951	5	question	question	NOUN
ftr-434	951	6	is	be	AUX
ftr-434	951	7	whether182	whether182	PROPN
ftr-434	951	8	a	a	DET
ftr-434	951	9	gain	gain	NOUN
ftr-434	951	10	from	from	ADP
ftr-434	951	11	the	the	DET
ftr-434	951	12	hypothetical	hypothetical	ADJ
ftr-434	951	13	sale	sale	NOUN
ftr-434	951	14	of	of	ADP
ftr-434	951	15	a	a	DET
ftr-434	951	16	trade	trade	NOUN
ftr-434	951	17	secret	secret	NOUN
ftr-434	951	18	would	would	AUX
ftr-434	951	19	be	be	AUX
ftr-434	951	20	taxed	tax	VERB
ftr-434	951	21	as	as	ADP
ftr-434	951	22	ordinary	ordinary	ADJ
ftr-434	951	23	income	income	NOUN
ftr-434	951	24	or	or	CCONJ
ftr-434	951	25	long	long	ADJ
ftr-434	951	26	-	-	PUNCT
ftr-434	951	27	term	term	NOUN
ftr-434	951	28	capital	capital	NOUN
ftr-434	951	29	gain	gain	NOUN
ftr-434	951	30	.	.	PUNCT
ftr-434	952	1	unlike	unlike	ADP
ftr-434	952	2	the	the	DET
ftr-434	952	3	patent	patent	NOUN
ftr-434	952	4	inventor	inventor	NOUN
ftr-434	952	5	who	who	PRON
ftr-434	952	6	generally	generally	ADV
ftr-434	952	7	can	can	AUX
ftr-434	952	8	rely	rely	VERB
ftr-434	952	9	on	on	ADP
ftr-434	952	10	section	section	NOUN
ftr-434	952	11	1235(a	1235(a	NUM
ftr-434	952	12	)	)	PUNCT
ftr-434	952	13	for	for	ADP
ftr-434	952	14	a	a	DET
ftr-434	952	15	favorable	favorable	ADJ
ftr-434	952	16	answer	answer	NOUN
ftr-434	952	17	in	in	ADP
ftr-434	952	18	most	most	ADJ
ftr-434	952	19	cases	case	NOUN
ftr-434	952	20	,	,	PUNCT
ftr-434	952	21	the	the	DET
ftr-434	952	22	trade	trade	NOUN
ftr-434	952	23	secret	secret	ADJ
ftr-434	952	24	inventor	inventor	NOUN
ftr-434	952	25	must	must	AUX
ftr-434	952	26	deal	deal	VERB
ftr-434	952	27	with	with	ADP
ftr-434	952	28	176	176	NUM
ftr-434	952	29	.	.	NOUN
ftr-434	952	30	35	35	NUM
ftr-434	952	31	u.s.c	u.s.c	NOUN
ftr-434	952	32	.	.	PUNCT
ftr-434	953	1	§	§	PROPN
ftr-434	953	2	101	101	NUM
ftr-434	953	3	.	.	NOUN
ftr-434	953	4	177	177	NUM
ftr-434	953	5	.	.	NOUN
ftr-434	953	6	35	35	NUM
ftr-434	953	7	u.s.c	u.s.c	NOUN
ftr-434	953	8	.	.	PUNCT
ftr-434	954	1	§	§	PROPN
ftr-434	954	2	§	§	PROPN
ftr-434	954	3	102	102	NUM
ftr-434	954	4	(	(	PUNCT
ftr-434	954	5	novelty	novelty	NOUN
ftr-434	954	6	)	)	PUNCT
ftr-434	954	7	,	,	PUNCT
ftr-434	954	8	103	103	NUM
ftr-434	954	9	(	(	PUNCT
ftr-434	954	10	non	non	ADJ
ftr-434	954	11	-	-	ADJ
ftr-434	954	12	obvious	obvious	ADJ
ftr-434	954	13	)	)	PUNCT
ftr-434	954	14	.	.	PUNCT
ftr-434	955	1	178	178	NUM
ftr-434	955	2	.	.	X
ftr-434	955	3	35	35	NUM
ftr-434	955	4	u.s.c	u.s.c	NOUN
ftr-434	955	5	.	.	PUNCT
ftr-434	956	1	§	§	PROPN
ftr-434	956	2	122(b	122(b	PROPN
ftr-434	956	3	)	)	PUNCT
ftr-434	956	4	(	(	PUNCT
ftr-434	956	5	if	if	SCONJ
ftr-434	956	6	the	the	DET
ftr-434	956	7	applicant	applicant	ADJ
ftr-434	956	8	certifies	certifie	NOUN
ftr-434	956	9	that	that	SCONJ
ftr-434	956	10	the	the	DET
ftr-434	956	11	invention	invention	NOUN
ftr-434	956	12	will	will	AUX
ftr-434	956	13	not	not	PART
ftr-434	956	14	be	be	AUX
ftr-434	956	15	the	the	DET
ftr-434	956	16	subject	subject	NOUN
ftr-434	956	17	of	of	ADP
ftr-434	956	18	a	a	DET
ftr-434	956	19	patent	patent	NOUN
ftr-434	956	20	application	application	NOUN
ftr-434	956	21	in	in	ADP
ftr-434	956	22	another	another	DET
ftr-434	956	23	country	country	NOUN
ftr-434	956	24	,	,	PUNCT
ftr-434	956	25	the	the	DET
ftr-434	956	26	invention	invention	NOUN
ftr-434	956	27	will	will	AUX
ftr-434	956	28	not	not	PART
ftr-434	956	29	be	be	AUX
ftr-434	956	30	made	make	VERB
ftr-434	956	31	public	public	ADJ
ftr-434	956	32	by	by	ADP
ftr-434	956	33	the	the	DET
ftr-434	956	34	pto	pto	PROPN
ftr-434	956	35	until	until	SCONJ
ftr-434	956	36	the	the	DET
ftr-434	956	37	patent	patent	NOUN
ftr-434	956	38	is	be	AUX
ftr-434	956	39	issued	issue	VERB
ftr-434	956	40	)	)	PUNCT
ftr-434	956	41	.	.	PUNCT
ftr-434	957	1	179	179	NUM
ftr-434	957	2	.	.	PUNCT
ftr-434	958	1	if	if	SCONJ
ftr-434	958	2	an	an	DET
ftr-434	958	3	invention	invention	NOUN
ftr-434	958	4	qualifies	qualify	VERB
ftr-434	958	5	for	for	ADP
ftr-434	958	6	both	both	CCONJ
ftr-434	958	7	patent	patent	NOUN
ftr-434	958	8	and	and	CCONJ
ftr-434	958	9	trade	trade	NOUN
ftr-434	958	10	secret	secret	ADJ
ftr-434	958	11	protection	protection	NOUN
ftr-434	958	12	,	,	PUNCT
ftr-434	958	13	favorable	favorable	ADJ
ftr-434	958	14	tax	tax	NOUN
ftr-434	958	15	treatment	treatment	NOUN
ftr-434	958	16	should	should	AUX
ftr-434	958	17	be	be	AUX
ftr-434	958	18	available	available	ADJ
ftr-434	958	19	.	.	PUNCT
ftr-434	959	1	the	the	DET
ftr-434	959	2	regulations	regulation	NOUN
ftr-434	959	3	and	and	CCONJ
ftr-434	959	4	legislative	legislative	ADJ
ftr-434	959	5	history	history	NOUN
ftr-434	959	6	provide	provide	VERB
ftr-434	959	7	that	that	DET
ftr-434	959	8	section	section	NOUN
ftr-434	959	9	1235	1235	NUM
ftr-434	959	10	will	will	AUX
ftr-434	959	11	apply	apply	VERB
ftr-434	959	12	as	as	ADV
ftr-434	959	13	long	long	ADV
ftr-434	959	14	as	as	SCONJ
ftr-434	959	15	the	the	DET
ftr-434	959	16	invention	invention	NOUN
ftr-434	959	17	is	be	AUX
ftr-434	959	18	patentable	patentable	ADJ
ftr-434	959	19	even	even	ADV
ftr-434	959	20	if	if	SCONJ
ftr-434	959	21	no	no	DET
ftr-434	959	22	patent	patent	NOUN
ftr-434	959	23	application	application	NOUN
ftr-434	959	24	has	have	AUX
ftr-434	959	25	been	be	AUX
ftr-434	959	26	filed	file	VERB
ftr-434	959	27	.	.	PUNCT
ftr-434	960	1	regs	reg	NOUN
ftr-434	960	2	.	.	PUNCT
ftr-434	961	1	§	§	PROPN
ftr-434	961	2	1.1235	1.1235	NUM
ftr-434	961	3	-	-	SYM
ftr-434	961	4	2(a	2(a	NUM
ftr-434	961	5	)	)	PUNCT
ftr-434	961	6	;	;	PUNCT
ftr-434	961	7	s.	s.	PROPN
ftr-434	961	8	rep	rep	PROPN
ftr-434	961	9	.	.	PROPN
ftr-434	961	10	no	no	PROPN
ftr-434	961	11	.	.	NOUN
ftr-434	961	12	1622	1622	NUM
ftr-434	961	13	,	,	PUNCT
ftr-434	961	14	83rd	83rd	ADJ
ftr-434	961	15	cong	cong	NOUN
ftr-434	961	16	.	.	PUNCT
ftr-434	962	1	2d	2d	PROPN
ftr-434	962	2	sess	sess	PROPN
ftr-434	962	3	.	.	PUNCT
ftr-434	962	4	,	,	PUNCT
ftr-434	962	5	439	439	NUM
ftr-434	962	6	,	,	PUNCT
ftr-434	962	7	reprinted	reprint	VERB
ftr-434	962	8	in	in	ADP
ftr-434	962	9	falk	falk	NOUN
ftr-434	962	10	,	,	PUNCT
ftr-434	962	11	supra	supra	PROPN
ftr-434	962	12	note	note	NOUN
ftr-434	962	13	152	152	NUM
ftr-434	962	14	,	,	PUNCT
ftr-434	962	15	at	at	ADP
ftr-434	962	16	b-301	b-301	NOUN
ftr-434	962	17	.	.	PUNCT
ftr-434	963	1	180	180	NUM
ftr-434	963	2	.	.	PUNCT
ftr-434	964	1	i	i	PRON
ftr-434	964	2	d.	d.	PROPN
ftr-434	964	3	181	181	NUM
ftr-434	964	4	.	.	PUNCT
ftr-434	965	1	presumably	presumably	ADV
ftr-434	965	2	if	if	SCONJ
ftr-434	965	3	the	the	DET
ftr-434	965	4	inventor	inventor	NOUN
ftr-434	965	5	wishes	wish	VERB
ftr-434	965	6	to	to	PART
ftr-434	965	7	assert	assert	VERB
ftr-434	965	8	that	that	SCONJ
ftr-434	965	9	he	he	PRON
ftr-434	965	10	or	or	CCONJ
ftr-434	965	11	she	she	PRON
ftr-434	965	12	donated	donate	VERB
ftr-434	965	13	patent	patent	NOUN
ftr-434	965	14	rights	right	NOUN
ftr-434	965	15	,	,	PUNCT
ftr-434	965	16	he	he	PRON
ftr-434	965	17	or	or	CCONJ
ftr-434	965	18	she	she	PRON
ftr-434	965	19	will	will	AUX
ftr-434	965	20	need	need	VERB
ftr-434	965	21	to	to	PART
ftr-434	965	22	make	make	VERB
ftr-434	965	23	the	the	DET
ftr-434	965	24	donation	donation	NOUN
ftr-434	965	25	within	within	ADP
ftr-434	965	26	one	one	NUM
ftr-434	965	27	year	year	NOUN
ftr-434	965	28	of	of	ADP
ftr-434	965	29	the	the	DET
ftr-434	965	30	first	first	ADJ
ftr-434	965	31	publication	publication	NOUN
ftr-434	965	32	,	,	PUNCT
ftr-434	965	33	public	public	ADJ
ftr-434	965	34	use	use	NOUN
ftr-434	965	35	,	,	PUNCT
ftr-434	965	36	or	or	CCONJ
ftr-434	965	37	offer	offer	VERB
ftr-434	965	38	for	for	ADP
ftr-434	965	39	sale	sale	NOUN
ftr-434	965	40	because	because	SCONJ
ftr-434	965	41	after	after	ADP
ftr-434	965	42	those	those	DET
ftr-434	965	43	dates	date	NOUN
ftr-434	965	44	,	,	PUNCT
ftr-434	965	45	patent	patent	NOUN
ftr-434	965	46	protection	protection	NOUN
ftr-434	965	47	is	be	AUX
ftr-434	965	48	no	no	ADV
ftr-434	965	49	longer	long	ADV
ftr-434	965	50	available	available	ADJ
ftr-434	965	51	.	.	PUNCT
ftr-434	966	1	35	35	NUM
ftr-434	966	2	u.s.c	u.s.c	NOUN
ftr-434	966	3	.	.	PUNCT
ftr-434	967	1	§	§	PROPN
ftr-434	967	2	102(b	102(b	PROPN
ftr-434	967	3	)	)	PUNCT
ftr-434	967	4	.	.	PUNCT
ftr-434	968	1	182	182	NUM
ftr-434	968	2	.	.	PUNCT
ftr-434	968	3	irc	irc	PROPN
ftr-434	968	4	§	§	PROPN
ftr-434	968	5	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	968	6	)	)	PUNCT
ftr-434	968	7	.	.	PUNCT
ftr-434	969	1	2002	2002	NUM
ftr-434	969	2	]	]	PUNCT
ftr-434	970	1	it	it	PRON
ftr-434	970	2	does	do	AUX
ftr-434	970	3	not	not	PART
ftr-434	970	4	compute	compute	VERB
ftr-434	970	5	583	583	NUM
ftr-434	970	6	the	the	DET
ftr-434	970	7	general	general	ADJ
ftr-434	970	8	tax	tax	NOUN
ftr-434	970	9	rules	rule	NOUN
ftr-434	970	10	for	for	ADP
ftr-434	970	11	determining	determine	VERB
ftr-434	970	12	when	when	SCONJ
ftr-434	970	13	a	a	DET
ftr-434	970	14	gain	gain	NOUN
ftr-434	970	15	will	will	AUX
ftr-434	970	16	be	be	AUX
ftr-434	970	17	taxed	tax	VERB
ftr-434	970	18	as	as	ADP
ftr-434	970	19	ordinary	ordinary	ADJ
ftr-434	970	20	income	income	NOUN
ftr-434	970	21	or	or	CCONJ
ftr-434	970	22	long	long	ADJ
ftr-434	970	23	-	-	PUNCT
ftr-434	970	24	term	term	NOUN
ftr-434	970	25	capital	capital	NOUN
ftr-434	970	26	gain	gain	NOUN
ftr-434	970	27	.	.	PUNCT
ftr-434	971	1	under	under	ADP
ftr-434	971	2	general	general	ADJ
ftr-434	971	3	tax	tax	NOUN
ftr-434	971	4	rules	rule	NOUN
ftr-434	971	5	,	,	PUNCT
ftr-434	971	6	four	four	NUM
ftr-434	971	7	requirements	requirement	NOUN
ftr-434	971	8	must	must	AUX
ftr-434	971	9	be	be	AUX
ftr-434	971	10	satisfied	satisfied	ADJ
ftr-434	971	11	to	to	PART
ftr-434	971	12	generate	generate	VERB
ftr-434	971	13	a	a	DET
ftr-434	971	14	long	long	ADJ
ftr-434	971	15	-	-	PUNCT
ftr-434	971	16	term	term	NOUN
ftr-434	971	17	capital	capital	NOUN
ftr-434	971	18	gain	gain	NOUN
ftr-434	971	19	:	:	PUNCT
ftr-434	971	20	(	(	PUNCT
ftr-434	971	21	i	i	NOUN
ftr-434	971	22	)	)	PUNCT
ftr-434	971	23	there	there	PRON
ftr-434	971	24	must	must	AUX
ftr-434	971	25	be	be	AUX
ftr-434	971	26	a	a	DET
ftr-434	971	27	sale	sale	NOUN
ftr-434	971	28	or	or	CCONJ
ftr-434	971	29	exchange	exchange	NOUN
ftr-434	971	30	;	;	PUNCT
ftr-434	971	31	(	(	PUNCT
ftr-434	971	32	ii	ii	NOUN
ftr-434	971	33	)	)	PUNCT
ftr-434	971	34	of	of	ADP
ftr-434	971	35	property	property	NOUN
ftr-434	971	36	;	;	PUNCT
ftr-434	971	37	(	(	PUNCT
ftr-434	971	38	iii	iii	X
ftr-434	971	39	)	)	PUNCT
ftr-434	971	40	which	which	PRON
ftr-434	971	41	is	be	AUX
ftr-434	971	42	a	a	DET
ftr-434	971	43	capital	capital	NOUN
ftr-434	971	44	asset	asset	NOUN
ftr-434	971	45	;	;	PUNCT
ftr-434	971	46	and	and	CCONJ
ftr-434	971	47	(	(	PUNCT
ftr-434	971	48	iv	iv	X
ftr-434	971	49	)	)	PUNCT
ftr-434	971	50	which	which	PRON
ftr-434	971	51	has	have	AUX
ftr-434	971	52	been	be	AUX
ftr-434	971	53	held	hold	VERB
ftr-434	971	54	by	by	ADP
ftr-434	971	55	the	the	DET
ftr-434	971	56	taxpayer	taxpayer	NOUN
ftr-434	971	57	for	for	ADP
ftr-434	971	58	more	more	ADJ
ftr-434	971	59	than	than	ADP
ftr-434	971	60	one	one	NUM
ftr-434	971	61	year	year	NOUN
ftr-434	971	62	.	.	PUNCT
ftr-434	972	1	a.	a.	PROPN
ftr-434	972	2	property.—a	property.—a	PROPN
ftr-434	972	3	fundamental	fundamental	ADJ
ftr-434	972	4	issue	issue	NOUN
ftr-434	972	5	is	be	AUX
ftr-434	972	6	whether	whether	SCONJ
ftr-434	972	7	the	the	DET
ftr-434	972	8	trade	trade	NOUN
ftr-434	972	9	secret	secret	NOUN
ftr-434	972	10	will	will	AUX
ftr-434	972	11	be	be	AUX
ftr-434	972	12	considered	consider	VERB
ftr-434	972	13	“	"	PUNCT
ftr-434	972	14	property	property	NOUN
ftr-434	972	15	”	"	PUNCT
ftr-434	972	16	for	for	ADP
ftr-434	972	17	tax	tax	NOUN
ftr-434	972	18	purposes	purpose	NOUN
ftr-434	972	19	.	.	PUNCT
ftr-434	973	1	if	if	SCONJ
ftr-434	973	2	the	the	DET
ftr-434	973	3	trade	trade	NOUN
ftr-434	973	4	secret	secret	NOUN
ftr-434	973	5	is	be	AUX
ftr-434	973	6	not	not	PART
ftr-434	973	7	property	property	NOUN
ftr-434	973	8	,	,	PUNCT
ftr-434	973	9	presumably	presumably	ADV
ftr-434	973	10	the	the	DET
ftr-434	973	11	inventor	inventor	NOUN
ftr-434	973	12	is	be	AUX
ftr-434	973	13	merely	merely	ADV
ftr-434	973	14	donating	donate	VERB
ftr-434	973	15	his	his	PRON
ftr-434	973	16	or	or	CCONJ
ftr-434	973	17	her	her	PRON
ftr-434	973	18	“	"	PUNCT
ftr-434	973	19	services	service	NOUN
ftr-434	973	20	,	,	PUNCT
ftr-434	973	21	”	"	PUNCT
ftr-434	973	22	and	and	CCONJ
ftr-434	973	23	as	as	SCONJ
ftr-434	973	24	discussed	discuss	VERB
ftr-434	973	25	above	above	ADV
ftr-434	973	26	,	,	PUNCT
ftr-434	973	27	a	a	DET
ftr-434	973	28	charitable	charitable	ADJ
ftr-434	973	29	contribution	contribution	NOUN
ftr-434	973	30	of	of	ADP
ftr-434	973	31	the	the	DET
ftr-434	973	32	taxpayer	taxpayer	NOUN
ftr-434	973	33	’s	’s	PART
ftr-434	973	34	services	service	NOUN
ftr-434	973	35	generates	generate	VERB
ftr-434	973	36	no	no	DET
ftr-434	973	37	charitable	charitable	ADJ
ftr-434	973	38	deduction	deduction	NOUN
ftr-434	973	39	.	.	PUNCT
ftr-434	974	1	the	the	DET
ftr-434	974	2	difficulty	difficulty	NOUN
ftr-434	974	3	arises	arise	VERB
ftr-434	974	4	because	because	SCONJ
ftr-434	974	5	the	the	DET
ftr-434	974	6	invention183	invention183	PROPN
ftr-434	974	7	is	be	AUX
ftr-434	974	8	the	the	DET
ftr-434	974	9	“	"	PUNCT
ftr-434	974	10	fruit	fruit	NOUN
ftr-434	974	11	of	of	ADP
ftr-434	974	12	the	the	DET
ftr-434	974	13	inventor	inventor	NOUN
ftr-434	974	14	’s	’s	PART
ftr-434	974	15	labor	labor	NOUN
ftr-434	974	16	,	,	PUNCT
ftr-434	974	17	”	"	PUNCT
ftr-434	974	18	and	and	CCONJ
ftr-434	974	19	the	the	DET
ftr-434	974	20	payment	payment	NOUN
ftr-434	974	21	for	for	ADP
ftr-434	974	22	the	the	DET
ftr-434	974	23	invention184	invention184	PROPN
ftr-434	974	24	compensates	compensate	VERB
ftr-434	974	25	the	the	DET
ftr-434	974	26	inventor	inventor	NOUN
ftr-434	974	27	for	for	ADP
ftr-434	974	28	his	his	PRON
ftr-434	974	29	or	or	CCONJ
ftr-434	974	30	her	her	PRON
ftr-434	974	31	services	service	NOUN
ftr-434	974	32	.	.	PUNCT
ftr-434	975	1	the	the	DET
ftr-434	975	2	tax	tax	NOUN
ftr-434	975	3	court	court	NOUN
ftr-434	975	4	has	have	AUX
ftr-434	975	5	noted	note	VERB
ftr-434	975	6	that	that	SCONJ
ftr-434	975	7	the	the	DET
ftr-434	975	8	“	"	PUNCT
ftr-434	975	9	difficulty	difficulty	NOUN
ftr-434	975	10	increases	increase	VERB
ftr-434	975	11	when	when	SCONJ
ftr-434	975	12	the	the	DET
ftr-434	975	13	inventions	invention	NOUN
ftr-434	975	14	transferred	transfer	VERB
ftr-434	975	15	are	be	AUX
ftr-434	975	16	not	not	PART
ftr-434	975	17	patents	patent	NOUN
ftr-434	975	18	,	,	PUNCT
ftr-434	975	19	and	and	CCONJ
ftr-434	975	20	thus	thus	ADV
ftr-434	975	21	within	within	ADP
ftr-434	975	22	section	section	NOUN
ftr-434	975	23	1235	1235	NUM
ftr-434	975	24	,	,	PUNCT
ftr-434	975	25	.	.	PUNCT
ftr-434	975	26	.	.	PUNCT
ftr-434	975	27	.	.	PUNCT
ftr-434	976	1	but	but	CCONJ
ftr-434	976	2	rather	rather	ADV
ftr-434	976	3	are	be	AUX
ftr-434	976	4	more	more	ADV
ftr-434	976	5	amorphous	amorphous	ADJ
ftr-434	976	6	assets	asset	NOUN
ftr-434	976	7	such	such	ADJ
ftr-434	976	8	as	as	ADP
ftr-434	976	9	trade	trade	NOUN
ftr-434	976	10	secrets	secret	NOUN
ftr-434	976	11	or	or	CCONJ
ftr-434	976	12	know	know	NOUN
ftr-434	976	13	-	-	PUNCT
ftr-434	976	14	how	how	SCONJ
ftr-434	976	15	which	which	PRON
ftr-434	976	16	might	might	AUX
ftr-434	976	17	be	be	AUX
ftr-434	976	18	characterized	characterize	VERB
ftr-434	976	19	as	as	ADP
ftr-434	976	20	capital	capital	NOUN
ftr-434	976	21	assets	asset	NOUN
ftr-434	976	22	under	under	ADP
ftr-434	976	23	section	section	NOUN
ftr-434	976	24	1221	1221	NUM
ftr-434	976	25	.	.	PUNCT
ftr-434	976	26	”	"	PUNCT
ftr-434	977	1	the	the	DET
ftr-434	977	2	irs	irs	PROPN
ftr-434	977	3	and	and	CCONJ
ftr-434	977	4	the	the	DET
ftr-434	977	5	courts	court	NOUN
ftr-434	977	6	generally	generally	ADV
ftr-434	977	7	have	have	AUX
ftr-434	977	8	held	hold	VERB
ftr-434	977	9	that	that	SCONJ
ftr-434	977	10	a	a	DET
ftr-434	977	11	secret185	secret185	PROPN
ftr-434	977	12	process	process	NOUN
ftr-434	977	13	or	or	CCONJ
ftr-434	977	14	a	a	DET
ftr-434	977	15	secret	secret	ADJ
ftr-434	977	16	formula	formula	NOUN
ftr-434	977	17	will	will	AUX
ftr-434	977	18	be	be	AUX
ftr-434	977	19	considered	consider	VERB
ftr-434	977	20	property	property	NOUN
ftr-434	977	21	(	(	PUNCT
ftr-434	977	22	rather	rather	ADV
ftr-434	977	23	than	than	ADP
ftr-434	977	24	services	service	NOUN
ftr-434	977	25	)	)	PUNCT
ftr-434	977	26	.	.	PUNCT
ftr-434	978	1	the	the	DET
ftr-434	978	2	irs	irs	PROPN
ftr-434	978	3	has	have	AUX
ftr-434	978	4	issued	issue	VERB
ftr-434	978	5	three	three	NUM
ftr-434	978	6	revenue	revenue	NOUN
ftr-434	978	7	rulings	ruling	NOUN
ftr-434	978	8	and	and	CCONJ
ftr-434	978	9	two	two	NUM
ftr-434	978	10	revenue	revenue	NOUN
ftr-434	978	11	procedures186	procedures186	PROPN
ftr-434	978	12	187	187	NUM
ftr-434	978	13	considering	consider	VERB
ftr-434	978	14	this	this	DET
ftr-434	978	15	issue	issue	NOUN
ftr-434	978	16	.	.	PUNCT
ftr-434	979	1	in	in	ADP
ftr-434	979	2	revenue	revenue	NOUN
ftr-434	979	3	ruling	rule	VERB
ftr-434	979	4	64	64	NUM
ftr-434	979	5	-	-	SYM
ftr-434	979	6	56	56	NUM
ftr-434	979	7	,	,	PUNCT
ftr-434	979	8	the	the	DET
ftr-434	979	9	irs	irs	PROPN
ftr-434	979	10	held	hold	VERB
ftr-434	979	11	that	that	SCONJ
ftr-434	979	12	the	the	DET
ftr-434	979	13	term	term	NOUN
ftr-434	979	14	“	"	PUNCT
ftr-434	979	15	property	property	NOUN
ftr-434	979	16	”	"	PUNCT
ftr-434	979	17	for	for	ADP
ftr-434	979	18	purposes	purpose	NOUN
ftr-434	979	19	of	of	ADP
ftr-434	979	20	section	section	NOUN
ftr-434	979	21	351	351	NUM
ftr-434	979	22	of	of	ADP
ftr-434	979	23	the	the	DET
ftr-434	979	24	internal	internal	PROPN
ftr-434	979	25	revenue	revenue	NOUN
ftr-434	979	26	code	code	NOUN
ftr-434	979	27	includes188	includes188	PROPN
ftr-434	979	28	anything	anything	PRON
ftr-434	979	29	qualifying	qualify	VERB
ftr-434	979	30	as	as	ADP
ftr-434	979	31	“	"	PUNCT
ftr-434	979	32	secret	secret	ADJ
ftr-434	979	33	processes	process	NOUN
ftr-434	979	34	and	and	CCONJ
ftr-434	979	35	formulas	formula	NOUN
ftr-434	979	36	.	.	PUNCT
ftr-434	979	37	.	.	PUNCT
ftr-434	980	1	.	.	PUNCT
ftr-434	981	1	and	and	CCONJ
ftr-434	981	2	any	any	DET
ftr-434	981	3	other	other	ADJ
ftr-434	981	4	secret	secret	ADJ
ftr-434	981	5	information	information	NOUN
ftr-434	981	6	as	as	ADP
ftr-434	981	7	to	to	ADP
ftr-434	981	8	a	a	DET
ftr-434	981	9	device	device	NOUN
ftr-434	981	10	,	,	PUNCT
ftr-434	981	11	process	process	NOUN
ftr-434	981	12	,	,	PUNCT
ftr-434	981	13	etc	etc	X
ftr-434	981	14	.	.	X
ftr-434	981	15	in	in	ADP
ftr-434	981	16	the	the	DET
ftr-434	981	17	general	general	ADJ
ftr-434	981	18	nature	nature	NOUN
ftr-434	981	19	of	of	ADP
ftr-434	981	20	a	a	DET
ftr-434	981	21	patentable	patentable	ADJ
ftr-434	981	22	invention	invention	NOUN
ftr-434	981	23	without	without	ADP
ftr-434	981	24	regard	regard	NOUN
ftr-434	981	25	to	to	ADP
ftr-434	981	26	whether	whether	SCONJ
ftr-434	981	27	a	a	DET
ftr-434	981	28	patent	patent	NOUN
ftr-434	981	29	has	have	AUX
ftr-434	981	30	been	be	AUX
ftr-434	981	31	applied	apply	VERB
ftr-434	981	32	for	for	ADP
ftr-434	981	33	.	.	PUNCT
ftr-434	981	34	.	.	PUNCT
ftr-434	981	35	.	.	PUNCT
ftr-434	982	1	,	,	PUNCT
ftr-434	982	2	and	and	CCONJ
ftr-434	982	3	without	without	ADP
ftr-434	982	4	regard	regard	NOUN
ftr-434	982	5	to	to	ADP
ftr-434	982	6	whether	whether	SCONJ
ftr-434	982	7	it	it	PRON
ftr-434	982	8	is	be	AUX
ftr-434	982	9	patentable	patentable	ADJ
ftr-434	982	10	in	in	ADP
ftr-434	982	11	the	the	DET
ftr-434	982	12	patent	patent	NOUN
ftr-434	982	13	law	law	NOUN
ftr-434	982	14	sense	sense	NOUN
ftr-434	982	15	.	.	PUNCT
ftr-434	982	16	.	.	PUNCT
ftr-434	983	1	.	.	PUNCT
ftr-434	984	1	other	other	ADJ
ftr-434	984	2	information	information	NOUN
ftr-434	984	3	which	which	PRON
ftr-434	984	4	is	be	AUX
ftr-434	984	5	secret	secret	ADJ
ftr-434	984	6	will	will	AUX
ftr-434	984	7	be	be	AUX
ftr-434	984	8	given	give	VERB
ftr-434	984	9	consideration	consideration	NOUN
ftr-434	984	10	as	as	ADP
ftr-434	984	11	‘	'	PUNCT
ftr-434	984	12	property	property	NOUN
ftr-434	984	13	’	'	PUNCT
ftr-434	984	14	on	on	ADP
ftr-434	984	15	a	a	DET
ftr-434	984	16	case	case	NOUN
ftr-434	984	17	by	by	ADP
ftr-434	984	18	case	case	NOUN
ftr-434	984	19	basis	basis	NOUN
ftr-434	984	20	.	.	PUNCT
ftr-434	984	21	”	"	PUNCT
ftr-434	985	1	the	the	DET
ftr-434	985	2	irs	irs	PROPN
ftr-434	985	3	specifically	specifically	ADV
ftr-434	985	4	stated	state	VERB
ftr-434	985	5	that	that	SCONJ
ftr-434	985	6	services	service	NOUN
ftr-434	985	7	which	which	PRON
ftr-434	985	8	are	be	AUX
ftr-434	985	9	“	"	PUNCT
ftr-434	985	10	ancillary189	ancillary189	PROPN
ftr-434	985	11	183	183	NUM
ftr-434	985	12	.	.	PUNCT
ftr-434	985	13	regs	regs	PROPN
ftr-434	985	14	.	.	PUNCT
ftr-434	986	1	§	§	PROPN
ftr-434	986	2	1.170a-1(g	1.170a-1(g	NOUN
ftr-434	986	3	)	)	PUNCT
ftr-434	986	4	.	.	PUNCT
ftr-434	987	1	see	see	VERB
ftr-434	987	2	supra	supra	PROPN
ftr-434	987	3	notes	note	VERB
ftr-434	987	4	159	159	NUM
ftr-434	987	5	-	-	SYM
ftr-434	987	6	162	162	NUM
ftr-434	987	7	and	and	CCONJ
ftr-434	987	8	accompanying	accompany	VERB
ftr-434	987	9	text	text	NOUN
ftr-434	987	10	.	.	PUNCT
ftr-434	988	1	184	184	X
ftr-434	988	2	.	.	PUNCT
ftr-434	989	1	ofria	ofria	PROPN
ftr-434	989	2	v.	v.	PROPN
ftr-434	989	3	commissioner	commissioner	PROPN
ftr-434	989	4	,	,	PUNCT
ftr-434	989	5	77	77	NUM
ftr-434	989	6	t.c	t.c	PROPN
ftr-434	989	7	.	.	PROPN
ftr-434	989	8	524	524	NUM
ftr-434	989	9	,	,	PUNCT
ftr-434	989	10	535	535	NUM
ftr-434	989	11	(	(	PUNCT
ftr-434	989	12	1981	1981	NUM
ftr-434	989	13	)	)	PUNCT
ftr-434	989	14	,	,	PUNCT
ftr-434	989	15	nonacq	nonacq	PROPN
ftr-434	989	16	.	.	PUNCT
ftr-434	990	1	1983	1983	NUM
ftr-434	990	2	-	-	SYM
ftr-434	990	3	1	1	NUM
ftr-434	990	4	c.b	c.b	PROPN
ftr-434	990	5	.	.	PROPN
ftr-434	990	6	1	1	NUM
ftr-434	990	7	.	.	NUM
ftr-434	990	8	185	185	NUM
ftr-434	990	9	.	.	PUNCT
ftr-434	991	1	i	i	PRON
ftr-434	991	2	d.	d.	PROPN
ftr-434	991	3	186	186	NUM
ftr-434	991	4	.	.	PUNCT
ftr-434	992	1	rev	rev	PROPN
ftr-434	992	2	.	.	PUNCT
ftr-434	992	3	rul	rul	NOUN
ftr-434	992	4	.	.	PUNCT
ftr-434	993	1	55	55	NUM
ftr-434	993	2	-	-	SYM
ftr-434	993	3	17	17	NUM
ftr-434	993	4	,	,	PUNCT
ftr-434	993	5	1955	1955	NUM
ftr-434	993	6	-	-	SYM
ftr-434	993	7	1	1	NUM
ftr-434	993	8	c.b	c.b	PROPN
ftr-434	993	9	.	.	PROPN
ftr-434	993	10	388	388	NUM
ftr-434	993	11	,	,	PUNCT
ftr-434	993	12	modified	modify	VERB
ftr-434	993	13	by	by	ADP
ftr-434	993	14	rev	rev	PROPN
ftr-434	993	15	.	.	PROPN
ftr-434	993	16	rul	rul	PROPN
ftr-434	993	17	.	.	PUNCT
ftr-434	994	1	64	64	NUM
ftr-434	994	2	-	-	SYM
ftr-434	994	3	56	56	NUM
ftr-434	994	4	,	,	PUNCT
ftr-434	994	5	1964	1964	NUM
ftr-434	994	6	-	-	SYM
ftr-434	994	7	1	1	NUM
ftr-434	994	8	(	(	PUNCT
ftr-434	994	9	part	part	NOUN
ftr-434	994	10	1	1	NUM
ftr-434	994	11	)	)	PUNCT
ftr-434	994	12	c.b	c.b	PROPN
ftr-434	994	13	.	.	PROPN
ftr-434	994	14	133	133	NUM
ftr-434	994	15	,	,	PUNCT
ftr-434	994	16	amplified	amplify	VERB
ftr-434	994	17	by	by	ADP
ftr-434	994	18	rev	rev	PROPN
ftr-434	994	19	.	.	PROPN
ftr-434	994	20	rul	rul	NOUN
ftr-434	994	21	.	.	PUNCT
ftr-434	995	1	71	71	NUM
ftr-434	995	2	-	-	SYM
ftr-434	995	3	564	564	NUM
ftr-434	995	4	,	,	PUNCT
ftr-434	995	5	1971	1971	NUM
ftr-434	995	6	-	-	SYM
ftr-434	995	7	2	2	NUM
ftr-434	995	8	c.b	c.b	PROPN
ftr-434	995	9	.	.	PROPN
ftr-434	995	10	179	179	NUM
ftr-434	995	11	.	.	PUNCT
ftr-434	996	1	187	187	NUM
ftr-434	996	2	.	.	PUNCT
ftr-434	997	1	rev	rev	PROPN
ftr-434	997	2	.	.	PROPN
ftr-434	997	3	proc	proc	PROPN
ftr-434	997	4	.	.	PUNCT
ftr-434	998	1	69	69	NUM
ftr-434	998	2	-	-	SYM
ftr-434	998	3	19	19	NUM
ftr-434	998	4	,	,	PUNCT
ftr-434	998	5	1969	1969	NUM
ftr-434	998	6	-	-	SYM
ftr-434	998	7	2	2	NUM
ftr-434	998	8	c.b	c.b	PROPN
ftr-434	998	9	.	.	PROPN
ftr-434	998	10	301	301	NUM
ftr-434	998	11	,	,	PUNCT
ftr-434	998	12	amplified	amplify	VERB
ftr-434	998	13	by	by	ADP
ftr-434	998	14	rev	rev	PROPN
ftr-434	998	15	.	.	PROPN
ftr-434	998	16	proc	proc	PROPN
ftr-434	998	17	.	.	PUNCT
ftr-434	999	1	74	74	NUM
ftr-434	999	2	-	-	SYM
ftr-434	999	3	36	36	NUM
ftr-434	999	4	,	,	PUNCT
ftr-434	999	5	19742	19742	NUM
ftr-434	999	6	c.b	c.b	PROPN
ftr-434	999	7	.	.	PROPN
ftr-434	999	8	491	491	NUM
ftr-434	999	9	.	.	PUNCT
ftr-434	1000	1	188	188	NUM
ftr-434	1000	2	.	.	PUNCT
ftr-434	1001	1	irc	irc	PROPN
ftr-434	1001	2	§	§	PROPN
ftr-434	1001	3	351(a	351(a	PROPN
ftr-434	1001	4	)	)	PUNCT
ftr-434	1001	5	provides	provide	VERB
ftr-434	1001	6	that	that	SCONJ
ftr-434	1001	7	“	"	PUNCT
ftr-434	1001	8	no	no	DET
ftr-434	1001	9	gain	gain	NOUN
ftr-434	1001	10	or	or	CCONJ
ftr-434	1001	11	loss	loss	NOUN
ftr-434	1001	12	shall	shall	AUX
ftr-434	1001	13	be	be	AUX
ftr-434	1001	14	recognized	recognize	VERB
ftr-434	1001	15	if	if	SCONJ
ftr-434	1001	16	property	property	NOUN
ftr-434	1001	17	is	be	AUX
ftr-434	1001	18	transferred	transfer	VERB
ftr-434	1001	19	to	to	ADP
ftr-434	1001	20	a	a	DET
ftr-434	1001	21	corporation	corporation	NOUN
ftr-434	1001	22	by	by	ADP
ftr-434	1001	23	one	one	NUM
ftr-434	1001	24	or	or	CCONJ
ftr-434	1001	25	more	more	ADJ
ftr-434	1001	26	persons	person	NOUN
ftr-434	1001	27	solely	solely	ADV
ftr-434	1001	28	in	in	ADP
ftr-434	1001	29	exchange	exchange	NOUN
ftr-434	1001	30	for	for	ADP
ftr-434	1001	31	stock	stock	NOUN
ftr-434	1001	32	in	in	ADP
ftr-434	1001	33	such	such	ADJ
ftr-434	1001	34	corporation	corporation	NOUN
ftr-434	1001	35	and	and	CCONJ
ftr-434	1001	36	immediately	immediately	ADV
ftr-434	1001	37	after	after	ADP
ftr-434	1001	38	the	the	DET
ftr-434	1001	39	exchange	exchange	NOUN
ftr-434	1001	40	,	,	PUNCT
ftr-434	1001	41	such	such	ADJ
ftr-434	1001	42	person	person	NOUN
ftr-434	1001	43	or	or	CCONJ
ftr-434	1001	44	persons	person	NOUN
ftr-434	1001	45	are	be	AUX
ftr-434	1001	46	in	in	ADP
ftr-434	1001	47	control	control	NOUN
ftr-434	1001	48	.	.	PUNCT
ftr-434	1001	49	.	.	PUNCT
ftr-434	1002	1	.	.	PUNCT
ftr-434	1003	1	of	of	ADP
ftr-434	1003	2	the	the	DET
ftr-434	1003	3	corporation	corporation	NOUN
ftr-434	1003	4	.	.	PUNCT
ftr-434	1003	5	”	"	PUNCT
ftr-434	1004	1	(	(	PUNCT
ftr-434	1004	2	emphasis	emphasis	NOUN
ftr-434	1004	3	added	add	VERB
ftr-434	1004	4	)	)	PUNCT
ftr-434	1004	5	.	.	PUNCT
ftr-434	1005	1	189	189	NUM
ftr-434	1005	2	.	.	PUNCT
ftr-434	1005	3	rev	rev	PROPN
ftr-434	1005	4	.	.	PUNCT
ftr-434	1005	5	rul	rul	PROPN
ftr-434	1005	6	.	.	PUNCT
ftr-434	1006	1	64	64	NUM
ftr-434	1006	2	-	-	SYM
ftr-434	1006	3	56	56	NUM
ftr-434	1006	4	,	,	PUNCT
ftr-434	1006	5	1964	1964	NUM
ftr-434	1006	6	-	-	SYM
ftr-434	1006	7	1	1	NUM
ftr-434	1006	8	(	(	PUNCT
ftr-434	1006	9	part	part	NOUN
ftr-434	1006	10	1	1	NUM
ftr-434	1006	11	)	)	PUNCT
ftr-434	1006	12	c.b	c.b	PROPN
ftr-434	1006	13	.	.	PROPN
ftr-434	1006	14	133	133	NUM
ftr-434	1006	15	(	(	PUNCT
ftr-434	1006	16	emphasis	emphasis	NOUN
ftr-434	1006	17	added	add	VERB
ftr-434	1006	18	)	)	PUNCT
ftr-434	1006	19	.	.	PUNCT
ftr-434	1007	1	584	584	NUM
ftr-434	1007	2	florida	florida	PROPN
ftr-434	1007	3	tax	tax	NOUN
ftr-434	1007	4	review	review	NOUN
ftr-434	1007	5	[	[	X
ftr-434	1007	6	vol.5:8	vol.5:8	NOUN
ftr-434	1007	7	and	and	CCONJ
ftr-434	1007	8	subsidiary	subsidiary	NOUN
ftr-434	1007	9	”	"	PUNCT
ftr-434	1007	10	to	to	ADP
ftr-434	1007	11	the	the	DET
ftr-434	1007	12	transfer	transfer	NOUN
ftr-434	1007	13	of	of	ADP
ftr-434	1007	14	property	property	NOUN
ftr-434	1007	15	could	could	AUX
ftr-434	1007	16	qualify	qualify	VERB
ftr-434	1007	17	as	as	ADP
ftr-434	1007	18	“	"	PUNCT
ftr-434	1007	19	property	property	NOUN
ftr-434	1007	20	.	.	PUNCT
ftr-434	1007	21	”	"	PUNCT
ftr-434	1008	1	in190	in190	ADJ
ftr-434	1008	2	revenue	revenue	NOUN
ftr-434	1008	3	procedure	procedure	NOUN
ftr-434	1008	4	69	69	NUM
ftr-434	1008	5	-	-	SYM
ftr-434	1008	6	19	19	NUM
ftr-434	1008	7	,	,	PUNCT
ftr-434	1008	8	the	the	DET
ftr-434	1008	9	irs	irs	PROPN
ftr-434	1008	10	set	set	VERB
ftr-434	1008	11	forth	forth	ADP
ftr-434	1008	12	a	a	DET
ftr-434	1008	13	list	list	NOUN
ftr-434	1008	14	of	of	ADP
ftr-434	1008	15	representations	representation	NOUN
ftr-434	1008	16	which191	which191	ADP
ftr-434	1008	17	a	a	DET
ftr-434	1008	18	taxpayer	taxpayer	NOUN
ftr-434	1008	19	must	must	AUX
ftr-434	1008	20	make	make	VERB
ftr-434	1008	21	for	for	SCONJ
ftr-434	1008	22	the	the	DET
ftr-434	1008	23	irs	irs	PROPN
ftr-434	1008	24	to	to	PART
ftr-434	1008	25	issue	issue	VERB
ftr-434	1008	26	a	a	DET
ftr-434	1008	27	favorable	favorable	ADJ
ftr-434	1008	28	advance	advance	NOUN
ftr-434	1008	29	ruling	ruling	NOUN
ftr-434	1008	30	that	that	SCONJ
ftr-434	1008	31	a	a	DET
ftr-434	1008	32	transfer	transfer	NOUN
ftr-434	1008	33	of	of	ADP
ftr-434	1008	34	information	information	NOUN
ftr-434	1008	35	will	will	AUX
ftr-434	1008	36	be	be	AUX
ftr-434	1008	37	treated	treat	VERB
ftr-434	1008	38	as	as	ADP
ftr-434	1008	39	a	a	DET
ftr-434	1008	40	transfer	transfer	NOUN
ftr-434	1008	41	of	of	ADP
ftr-434	1008	42	“	"	PUNCT
ftr-434	1008	43	property	property	NOUN
ftr-434	1008	44	”	"	PUNCT
ftr-434	1008	45	for	for	ADP
ftr-434	1008	46	purposes	purpose	NOUN
ftr-434	1008	47	of	of	ADP
ftr-434	1008	48	sections	section	NOUN
ftr-434	1008	49	351	351	NUM
ftr-434	1008	50	and	and	CCONJ
ftr-434	1008	51	367	367	NUM
ftr-434	1008	52	of	of	ADP
ftr-434	1008	53	the	the	DET
ftr-434	1008	54	internal	internal	ADJ
ftr-434	1008	55	revenue	revenue	NOUN
ftr-434	1008	56	code	code	NOUN
ftr-434	1008	57	.	.	PUNCT
ftr-434	1009	1	the	the	DET
ftr-434	1009	2	representations	representation	NOUN
ftr-434	1009	3	required	require	VERB
ftr-434	1009	4	include	include	VERB
ftr-434	1009	5	:	:	PUNCT
ftr-434	1009	6	(	(	PUNCT
ftr-434	1009	7	i	i	NOUN
ftr-434	1009	8	)	)	PUNCT
ftr-434	1009	9	the	the	DET
ftr-434	1009	10	information	information	NOUN
ftr-434	1009	11	being	be	AUX
ftr-434	1009	12	transferred	transfer	VERB
ftr-434	1009	13	“	"	PUNCT
ftr-434	1009	14	is	be	AUX
ftr-434	1009	15	afforded	afford	VERB
ftr-434	1009	16	substantial	substantial	ADJ
ftr-434	1009	17	legal	legal	ADJ
ftr-434	1009	18	protection	protection	NOUN
ftr-434	1009	19	against	against	ADP
ftr-434	1009	20	unauthorized	unauthorized	ADJ
ftr-434	1009	21	disclosure	disclosure	NOUN
ftr-434	1009	22	and	and	CCONJ
ftr-434	1009	23	use	use	NOUN
ftr-434	1009	24	under	under	ADP
ftr-434	1009	25	[	[	X
ftr-434	1009	26	applicable	applicable	ADJ
ftr-434	1009	27	]	]	X
ftr-434	1009	28	law	law	NOUN
ftr-434	1009	29	.	.	PUNCT
ftr-434	1009	30	”	"	PUNCT
ftr-434	1010	1	(	(	PUNCT
ftr-434	1010	2	ii	ii	X
ftr-434	1010	3	)	)	PUNCT
ftr-434	1010	4	any	any	DET
ftr-434	1010	5	services	service	NOUN
ftr-434	1010	6	to	to	PART
ftr-434	1010	7	be	be	AUX
ftr-434	1010	8	performed	perform	VERB
ftr-434	1010	9	in	in	ADP
ftr-434	1010	10	connection	connection	NOUN
ftr-434	1010	11	with	with	ADP
ftr-434	1010	12	the	the	DET
ftr-434	1010	13	transfer	transfer	NOUN
ftr-434	1010	14	of	of	ADP
ftr-434	1010	15	the	the	DET
ftr-434	1010	16	information	information	NOUN
ftr-434	1010	17	will	will	AUX
ftr-434	1010	18	be	be	AUX
ftr-434	1010	19	merely	merely	ADV
ftr-434	1010	20	ancillary	ancillary	ADJ
ftr-434	1010	21	and	and	CCONJ
ftr-434	1010	22	subsidiary	subsidiary	NOUN
ftr-434	1010	23	to	to	ADP
ftr-434	1010	24	the	the	DET
ftr-434	1010	25	property	property	NOUN
ftr-434	1010	26	transfer	transfer	NOUN
ftr-434	1010	27	(	(	PUNCT
ftr-434	1010	28	or	or	CCONJ
ftr-434	1010	29	the	the	DET
ftr-434	1010	30	transferor	transferor	NOUN
ftr-434	1010	31	will	will	AUX
ftr-434	1010	32	be	be	AUX
ftr-434	1010	33	separately	separately	ADV
ftr-434	1010	34	compensated	compensate	VERB
ftr-434	1010	35	for	for	ADP
ftr-434	1010	36	the	the	DET
ftr-434	1010	37	services	service	NOUN
ftr-434	1010	38	)	)	PUNCT
ftr-434	1010	39	.	.	PUNCT
ftr-434	1011	1	(	(	PUNCT
ftr-434	1011	2	iii	iii	X
ftr-434	1011	3	)	)	PUNCT
ftr-434	1011	4	“	"	PUNCT
ftr-434	1011	5	the	the	DET
ftr-434	1011	6	‘	'	PUNCT
ftr-434	1011	7	information	information	NOUN
ftr-434	1011	8	’	'	PUNCT
ftr-434	1011	9	is	be	AUX
ftr-434	1011	10	secret	secret	ADJ
ftr-434	1011	11	in	in	SCONJ
ftr-434	1011	12	that	that	SCONJ
ftr-434	1011	13	it	it	PRON
ftr-434	1011	14	is	be	AUX
ftr-434	1011	15	known	know	VERB
ftr-434	1011	16	only	only	ADV
ftr-434	1011	17	by	by	ADP
ftr-434	1011	18	the	the	DET
ftr-434	1011	19	owner	owner	NOUN
ftr-434	1011	20	and	and	CCONJ
ftr-434	1011	21	those	those	DET
ftr-434	1011	22	confidential	confidential	ADJ
ftr-434	1011	23	employees	employee	NOUN
ftr-434	1011	24	who	who	PRON
ftr-434	1011	25	require	require	VERB
ftr-434	1011	26	the	the	DET
ftr-434	1011	27	‘	'	PUNCT
ftr-434	1011	28	information	information	NOUN
ftr-434	1011	29	’	'	PUNCT
ftr-434	1011	30	for	for	ADP
ftr-434	1011	31	use	use	NOUN
ftr-434	1011	32	in	in	ADP
ftr-434	1011	33	the	the	DET
ftr-434	1011	34	conduct	conduct	NOUN
ftr-434	1011	35	of	of	ADP
ftr-434	1011	36	the	the	DET
ftr-434	1011	37	activities	activity	NOUN
ftr-434	1011	38	to	to	PART
ftr-434	1011	39	which	which	PRON
ftr-434	1011	40	it	it	PRON
ftr-434	1011	41	is	be	AUX
ftr-434	1011	42	related	relate	VERB
ftr-434	1011	43	and	and	CCONJ
ftr-434	1011	44	adequate	adequate	ADJ
ftr-434	1011	45	safeguards	safeguard	NOUN
ftr-434	1011	46	have	have	AUX
ftr-434	1011	47	been	be	AUX
ftr-434	1011	48	taken	take	VERB
ftr-434	1011	49	to	to	PART
ftr-434	1011	50	guard	guard	VERB
ftr-434	1011	51	the	the	DET
ftr-434	1011	52	secret	secret	NOUN
ftr-434	1011	53	against	against	ADP
ftr-434	1011	54	unauthorized	unauthorized	ADJ
ftr-434	1011	55	disclosure	disclosure	NOUN
ftr-434	1011	56	.	.	PUNCT
ftr-434	1012	1	”192	”192	PUNCT
ftr-434	1012	2	(	(	PUNCT
ftr-434	1012	3	iv	iv	X
ftr-434	1012	4	)	)	PUNCT
ftr-434	1012	5	“	"	PUNCT
ftr-434	1012	6	the	the	DET
ftr-434	1012	7	‘	'	PUNCT
ftr-434	1012	8	information	information	NOUN
ftr-434	1012	9	’	'	PUNCT
ftr-434	1012	10	represents	represent	VERB
ftr-434	1012	11	a	a	DET
ftr-434	1012	12	discovery	discovery	NOUN
ftr-434	1012	13	and	and	CCONJ
ftr-434	1012	14	while	while	SCONJ
ftr-434	1012	15	not	not	PART
ftr-434	1012	16	necessarily	necessarily	ADV
ftr-434	1012	17	patentable	patentable	ADJ
ftr-434	1012	18	,	,	PUNCT
ftr-434	1012	19	the	the	DET
ftr-434	1012	20	‘	'	PUNCT
ftr-434	1012	21	information	information	NOUN
ftr-434	1012	22	’	'	PUNCT
ftr-434	1012	23	is	be	AUX
ftr-434	1012	24	original	original	ADJ
ftr-434	1012	25	,	,	PUNCT
ftr-434	1012	26	unique	unique	ADJ
ftr-434	1012	27	,	,	PUNCT
ftr-434	1012	28	and	and	CCONJ
ftr-434	1012	29	novel	novel	NOUN
ftr-434	1012	30	.	.	PUNCT
ftr-434	1012	31	”193	”193	PUNCT
ftr-434	1013	1	190	190	NUM
ftr-434	1013	2	.	.	PUNCT
ftr-434	1014	1	i	i	PRON
ftr-434	1014	2	d.	d.	PROPN
ftr-434	1014	3	at	at	ADP
ftr-434	1014	4	134	134	NUM
ftr-434	1014	5	.	.	PUNCT
ftr-434	1015	1	the	the	DET
ftr-434	1015	2	revenue	revenue	NOUN
ftr-434	1015	3	ruling	rule	VERB
ftr-434	1015	4	states	state	VERB
ftr-434	1015	5	that	that	SCONJ
ftr-434	1015	6	“	"	PUNCT
ftr-434	1015	7	whether	whether	SCONJ
ftr-434	1015	8	or	or	CCONJ
ftr-434	1015	9	not	not	PART
ftr-434	1015	10	services	service	NOUN
ftr-434	1015	11	are	be	AUX
ftr-434	1015	12	merely	merely	ADV
ftr-434	1015	13	ancillary	ancillary	ADJ
ftr-434	1015	14	and	and	CCONJ
ftr-434	1015	15	subsidiary	subsidiary	NOUN
ftr-434	1015	16	to	to	ADP
ftr-434	1015	17	a	a	DET
ftr-434	1015	18	property	property	NOUN
ftr-434	1015	19	transfer	transfer	NOUN
ftr-434	1015	20	is	be	AUX
ftr-434	1015	21	a	a	DET
ftr-434	1015	22	question	question	NOUN
ftr-434	1015	23	of	of	ADP
ftr-434	1015	24	fact	fact	NOUN
ftr-434	1015	25	.	.	PUNCT
ftr-434	1015	26	”	"	PUNCT
ftr-434	1016	1	i	i	PRON
ftr-434	1016	2	d.	d.	PROPN
ftr-434	1016	3	ancillary	ancillary	NOUN
ftr-434	1016	4	and	and	CCONJ
ftr-434	1016	5	subsidiary	subsidiary	NOUN
ftr-434	1016	6	services	service	NOUN
ftr-434	1016	7	may	may	AUX
ftr-434	1016	8	include	include	VERB
ftr-434	1016	9	demonstrating	demonstrate	VERB
ftr-434	1016	10	and	and	CCONJ
ftr-434	1016	11	explaining	explain	VERB
ftr-434	1016	12	the	the	DET
ftr-434	1016	13	use	use	NOUN
ftr-434	1016	14	of	of	ADP
ftr-434	1016	15	the	the	DET
ftr-434	1016	16	property	property	NOUN
ftr-434	1016	17	,	,	PUNCT
ftr-434	1016	18	or	or	CCONJ
ftr-434	1016	19	assisting	assist	VERB
ftr-434	1016	20	in	in	ADP
ftr-434	1016	21	the	the	DET
ftr-434	1016	22	“	"	PUNCT
ftr-434	1016	23	start	start	VERB
ftr-434	1016	24	-	-	PUNCT
ftr-434	1016	25	up	up	NOUN
ftr-434	1016	26	”	"	PUNCT
ftr-434	1016	27	of	of	ADP
ftr-434	1016	28	the	the	DET
ftr-434	1016	29	property	property	NOUN
ftr-434	1016	30	transferred	transfer	VERB
ftr-434	1016	31	.	.	PUNCT
ftr-434	1017	1	i	i	PRON
ftr-434	1017	2	d.	d.	PROPN
ftr-434	1017	3	191	191	NUM
ftr-434	1017	4	.	.	PUNCT
ftr-434	1018	1	rev	rev	PROPN
ftr-434	1018	2	.	.	PROPN
ftr-434	1018	3	proc	proc	PROPN
ftr-434	1018	4	.	.	PUNCT
ftr-434	1019	1	69	69	NUM
ftr-434	1019	2	-	-	SYM
ftr-434	1019	3	19	19	NUM
ftr-434	1019	4	,	,	PUNCT
ftr-434	1019	5	1969	1969	NUM
ftr-434	1019	6	-	-	SYM
ftr-434	1019	7	2	2	NUM
ftr-434	1019	8	c.b	c.b	PROPN
ftr-434	1019	9	.	.	PROPN
ftr-434	1019	10	301	301	NUM
ftr-434	1019	11	,	,	PUNCT
ftr-434	1019	12	amplified	amplify	VERB
ftr-434	1019	13	by	by	ADP
ftr-434	1019	14	rev	rev	PROPN
ftr-434	1019	15	.	.	PROPN
ftr-434	1019	16	proc	proc	PROPN
ftr-434	1019	17	.	.	PUNCT
ftr-434	1020	1	74	74	NUM
ftr-434	1020	2	-	-	SYM
ftr-434	1020	3	36	36	NUM
ftr-434	1020	4	,	,	PUNCT
ftr-434	1020	5	19742	19742	NUM
ftr-434	1020	6	c.b	c.b	PROPN
ftr-434	1020	7	.	.	PROPN
ftr-434	1020	8	491	491	NUM
ftr-434	1020	9	.	.	PUNCT
ftr-434	1021	1	192	192	NUM
ftr-434	1021	2	.	.	PUNCT
ftr-434	1022	1	presumably	presumably	ADV
ftr-434	1022	2	the	the	DET
ftr-434	1022	3	disclosure	disclosure	NOUN
ftr-434	1022	4	to	to	ADP
ftr-434	1022	5	the	the	DET
ftr-434	1022	6	charity	charity	NOUN
ftr-434	1022	7	would	would	AUX
ftr-434	1022	8	not	not	PART
ftr-434	1022	9	prevent	prevent	VERB
ftr-434	1022	10	the	the	DET
ftr-434	1022	11	information	information	NOUN
ftr-434	1022	12	from	from	ADP
ftr-434	1022	13	continuing	continue	VERB
ftr-434	1022	14	to	to	PART
ftr-434	1022	15	be	be	AUX
ftr-434	1022	16	considered	consider	VERB
ftr-434	1022	17	“	"	PUNCT
ftr-434	1022	18	secret	secret	ADJ
ftr-434	1022	19	”	"	PUNCT
ftr-434	1022	20	for	for	ADP
ftr-434	1022	21	trade	trade	NOUN
ftr-434	1022	22	secret	secret	ADJ
ftr-434	1022	23	purposes	purpose	NOUN
ftr-434	1022	24	.	.	PUNCT
ftr-434	1023	1	see	see	VERB
ftr-434	1023	2	supra	supra	PROPN
ftr-434	1023	3	notes	note	NOUN
ftr-434	1023	4	2829	2829	NUM
ftr-434	1023	5	.	.	PUNCT
ftr-434	1024	1	193	193	NUM
ftr-434	1024	2	.	.	PUNCT
ftr-434	1025	1	rev	rev	PROPN
ftr-434	1025	2	.	.	PROPN
ftr-434	1025	3	proc	proc	PROPN
ftr-434	1025	4	.	.	PUNCT
ftr-434	1026	1	69	69	NUM
ftr-434	1026	2	-	-	SYM
ftr-434	1026	3	19	19	NUM
ftr-434	1026	4	,	,	PUNCT
ftr-434	1026	5	1969	1969	NUM
ftr-434	1026	6	-	-	SYM
ftr-434	1026	7	2	2	NUM
ftr-434	1026	8	c.b	c.b	PROPN
ftr-434	1026	9	.	.	PROPN
ftr-434	1026	10	301	301	NUM
ftr-434	1026	11	(	(	PUNCT
ftr-434	1026	12	emphasis	emphasis	NOUN
ftr-434	1026	13	added	add	VERB
ftr-434	1026	14	)	)	PUNCT
ftr-434	1026	15	.	.	PUNCT
ftr-434	1027	1	generally	generally	ADV
ftr-434	1027	2	,	,	PUNCT
ftr-434	1027	3	“	"	PUNCT
ftr-434	1027	4	original	original	ADJ
ftr-434	1027	5	,	,	PUNCT
ftr-434	1027	6	unique	unique	ADJ
ftr-434	1027	7	,	,	PUNCT
ftr-434	1027	8	and	and	CCONJ
ftr-434	1027	9	novel	novel	NOUN
ftr-434	1027	10	”	"	PUNCT
ftr-434	1027	11	are	be	AUX
ftr-434	1027	12	not	not	PART
ftr-434	1027	13	the	the	DET
ftr-434	1027	14	standards	standard	NOUN
ftr-434	1027	15	for	for	ADP
ftr-434	1027	16	granting	grant	VERB
ftr-434	1027	17	trade	trade	NOUN
ftr-434	1027	18	secret	secret	ADJ
ftr-434	1027	19	protection	protection	NOUN
ftr-434	1027	20	.	.	PUNCT
ftr-434	1028	1	instead	instead	ADV
ftr-434	1028	2	,	,	PUNCT
ftr-434	1028	3	the	the	DET
ftr-434	1028	4	uniform	uniform	ADJ
ftr-434	1028	5	trade	trade	NOUN
ftr-434	1028	6	secrets	secret	NOUN
ftr-434	1028	7	act	act	VERB
ftr-434	1028	8	merely	merely	ADV
ftr-434	1028	9	requires	require	VERB
ftr-434	1028	10	that	that	SCONJ
ftr-434	1028	11	the	the	DET
ftr-434	1028	12	information	information	NOUN
ftr-434	1028	13	:	:	PUNCT
ftr-434	1028	14	(	(	PUNCT
ftr-434	1028	15	i	i	NOUN
ftr-434	1028	16	)	)	PUNCT
ftr-434	1028	17	has	have	VERB
ftr-434	1028	18	independent	independent	ADJ
ftr-434	1028	19	economic	economic	ADJ
ftr-434	1028	20	value	value	NOUN
ftr-434	1028	21	;	;	PUNCT
ftr-434	1028	22	(	(	PUNCT
ftr-434	1028	23	ii	ii	NOUN
ftr-434	1028	24	)	)	PUNCT
ftr-434	1028	25	is	be	AUX
ftr-434	1028	26	not	not	PART
ftr-434	1028	27	generally	generally	ADV
ftr-434	1028	28	known	know	VERB
ftr-434	1028	29	and	and	CCONJ
ftr-434	1028	30	is	be	AUX
ftr-434	1028	31	not	not	PART
ftr-434	1028	32	readily	readily	ADV
ftr-434	1028	33	ascertainable	ascertainable	ADJ
ftr-434	1028	34	by	by	ADP
ftr-434	1028	35	proper	proper	ADJ
ftr-434	1028	36	means	mean	NOUN
ftr-434	1028	37	;	;	PUNCT
ftr-434	1028	38	and	and	CCONJ
ftr-434	1028	39	(	(	PUNCT
ftr-434	1028	40	iii	iii	X
ftr-434	1028	41	)	)	PUNCT
ftr-434	1028	42	is	be	AUX
ftr-434	1028	43	the	the	DET
ftr-434	1028	44	subject	subject	NOUN
ftr-434	1028	45	of	of	ADP
ftr-434	1028	46	efforts	effort	NOUN
ftr-434	1028	47	that	that	PRON
ftr-434	1028	48	are	be	AUX
ftr-434	1028	49	reasonable	reasonable	ADJ
ftr-434	1028	50	under	under	ADP
ftr-434	1028	51	the	the	DET
ftr-434	1028	52	circumstances	circumstance	NOUN
ftr-434	1028	53	to	to	PART
ftr-434	1028	54	maintain	maintain	VERB
ftr-434	1028	55	its	its	PRON
ftr-434	1028	56	secrecy	secrecy	NOUN
ftr-434	1028	57	.	.	PUNCT
ftr-434	1029	1	utsa	utsa	PROPN
ftr-434	1029	2	§	§	PROPN
ftr-434	1029	3	1(4	1(4	NUM
ftr-434	1029	4	)	)	PUNCT
ftr-434	1029	5	,	,	PUNCT
ftr-434	1029	6	reprinted	reprint	VERB
ftr-434	1029	7	in	in	ADP
ftr-434	1029	8	14	14	NUM
ftr-434	1029	9	uniform	uniform	ADJ
ftr-434	1029	10	laws	law	NOUN
ftr-434	1029	11	annotated	annotate	VERB
ftr-434	1029	12	,	,	PUNCT
ftr-434	1029	13	at	at	ADP
ftr-434	1029	14	438	438	NUM
ftr-434	1029	15	(	(	PUNCT
ftr-434	1029	16	1990	1990	NUM
ftr-434	1029	17	)	)	PUNCT
ftr-434	1029	18	.	.	PUNCT
ftr-434	1030	1	as	as	SCONJ
ftr-434	1030	2	discussed	discuss	VERB
ftr-434	1030	3	above	above	ADV
ftr-434	1030	4	,	,	PUNCT
ftr-434	1030	5	see	see	VERB
ftr-434	1030	6	text	text	NOUN
ftr-434	1030	7	accompanying	accompanying	ADJ
ftr-434	1030	8	supra	supra	PROPN
ftr-434	1030	9	notes	note	VERB
ftr-434	1030	10	9	9	NUM
ftr-434	1030	11	-	-	SYM
ftr-434	1030	12	12	12	NUM
ftr-434	1030	13	,	,	PUNCT
ftr-434	1030	14	the	the	DET
ftr-434	1030	15	standards	standard	NOUN
ftr-434	1030	16	for	for	ADP
ftr-434	1030	17	obtaining	obtain	VERB
ftr-434	1030	18	a	a	DET
ftr-434	1030	19	utility	utility	NOUN
ftr-434	1030	20	patent	patent	NOUN
ftr-434	1030	21	are	be	AUX
ftr-434	1030	22	that	that	SCONJ
ftr-434	1030	23	“	"	PUNCT
ftr-434	1030	24	the	the	DET
ftr-434	1030	25	process	process	NOUN
ftr-434	1030	26	,	,	PUNCT
ftr-434	1030	27	machine	machine	NOUN
ftr-434	1030	28	,	,	PUNCT
ftr-434	1030	29	manufacture	manufacture	NOUN
ftr-434	1030	30	,	,	PUNCT
ftr-434	1030	31	or	or	CCONJ
ftr-434	1030	32	composition	composition	NOUN
ftr-434	1030	33	of	of	ADP
ftr-434	1030	34	matter	matter	NOUN
ftr-434	1030	35	,	,	PUNCT
ftr-434	1030	36	or	or	CCONJ
ftr-434	1030	37	any	any	DET
ftr-434	1030	38	new	new	ADJ
ftr-434	1030	39	and	and	CCONJ
ftr-434	1030	40	useful	useful	ADJ
ftr-434	1030	41	improvement	improvement	NOUN
ftr-434	1030	42	thereon	thereon	NOUN
ftr-434	1030	43	”	"	PUNCT
ftr-434	1030	44	must	must	AUX
ftr-434	1030	45	:	:	PUNCT
ftr-434	1030	46	(	(	PUNCT
ftr-434	1030	47	i	i	NOUN
ftr-434	1030	48	)	)	PUNCT
ftr-434	1030	49	have	have	VERB
ftr-434	1030	50	utility	utility	NOUN
ftr-434	1030	51	,	,	PUNCT
ftr-434	1030	52	(	(	PUNCT
ftr-434	1030	53	ii	ii	NOUN
ftr-434	1030	54	)	)	PUNCT
ftr-434	1030	55	be	be	AUX
ftr-434	1030	56	“	"	PUNCT
ftr-434	1030	57	novel	novel	ADJ
ftr-434	1030	58	,	,	PUNCT
ftr-434	1030	59	”	"	PUNCT
ftr-434	1030	60	and	and	CCONJ
ftr-434	1030	61	(	(	PUNCT
ftr-434	1030	62	iii	iii	X
ftr-434	1030	63	)	)	PUNCT
ftr-434	1030	64	be	be	AUX
ftr-434	1030	65	non	non	ADJ
ftr-434	1030	66	-	-	ADJ
ftr-434	1030	67	obvious	obvious	ADJ
ftr-434	1030	68	.	.	PUNCT
ftr-434	1031	1	35	35	NUM
ftr-434	1031	2	u.s.c	u.s.c	NOUN
ftr-434	1031	3	.	.	PUNCT
ftr-434	1032	1	§	§	PROPN
ftr-434	1032	2	§	§	PROPN
ftr-434	1032	3	101–103	101–103	NUM
ftr-434	1032	4	.	.	PUNCT
ftr-434	1033	1	2002	2002	NUM
ftr-434	1033	2	]	]	PUNCT
ftr-434	1034	1	it	it	PRON
ftr-434	1034	2	does	do	AUX
ftr-434	1034	3	not	not	PART
ftr-434	1034	4	compute	compute	VERB
ftr-434	1034	5	585	585	NUM
ftr-434	1034	6	(	(	PUNCT
ftr-434	1034	7	v	v	NOUN
ftr-434	1034	8	)	)	PUNCT
ftr-434	1034	9	“	"	PUNCT
ftr-434	1034	10	the	the	DET
ftr-434	1034	11	‘	'	PUNCT
ftr-434	1034	12	information	information	NOUN
ftr-434	1034	13	’	'	PUNCT
ftr-434	1034	14	does	do	AUX
ftr-434	1034	15	not	not	PART
ftr-434	1034	16	represent	represent	VERB
ftr-434	1034	17	mere	mere	ADJ
ftr-434	1034	18	knowledge	knowledge	NOUN
ftr-434	1034	19	,	,	PUNCT
ftr-434	1034	20	or	or	CCONJ
ftr-434	1034	21	efficiency	efficiency	NOUN
ftr-434	1034	22	resulting	result	VERB
ftr-434	1034	23	from	from	ADP
ftr-434	1034	24	experience	experience	NOUN
ftr-434	1034	25	,	,	PUNCT
ftr-434	1034	26	or	or	CCONJ
ftr-434	1034	27	mere	mere	ADJ
ftr-434	1034	28	skill	skill	NOUN
ftr-434	1034	29	in	in	ADP
ftr-434	1034	30	manipulation	manipulation	NOUN
ftr-434	1034	31	or	or	CCONJ
ftr-434	1034	32	total	total	ADJ
ftr-434	1034	33	accumulated	accumulate	VERB
ftr-434	1034	34	experience	experience	NOUN
ftr-434	1034	35	and	and	CCONJ
ftr-434	1034	36	skill	skill	NOUN
ftr-434	1034	37	of	of	ADP
ftr-434	1034	38	the	the	DET
ftr-434	1034	39	transferor	transferor	NOUN
ftr-434	1034	40	.	.	PUNCT
ftr-434	1034	41	”	"	PUNCT
ftr-434	1035	1	these	these	PRON
ftr-434	1035	2	are	be	AUX
ftr-434	1035	3	representations	representation	NOUN
ftr-434	1035	4	required	require	VERB
ftr-434	1035	5	to	to	PART
ftr-434	1035	6	obtain	obtain	VERB
ftr-434	1035	7	a	a	DET
ftr-434	1035	8	favorable	favorable	ADJ
ftr-434	1035	9	advance	advance	NOUN
ftr-434	1035	10	letter	letter	NOUN
ftr-434	1035	11	ruling	rule	VERB
ftr-434	1035	12	from	from	ADP
ftr-434	1035	13	the	the	DET
ftr-434	1035	14	irs	irs	PROPN
ftr-434	1035	15	.	.	PUNCT
ftr-434	1036	1	courts	court	NOUN
ftr-434	1036	2	(	(	PUNCT
ftr-434	1036	3	and	and	CCONJ
ftr-434	1036	4	presumably	presumably	ADV
ftr-434	1036	5	the	the	DET
ftr-434	1036	6	irs	irs	PROPN
ftr-434	1036	7	)	)	PUNCT
ftr-434	1036	8	would	would	AUX
ftr-434	1036	9	not	not	PART
ftr-434	1036	10	require	require	VERB
ftr-434	1036	11	that	that	SCONJ
ftr-434	1036	12	all	all	DET
ftr-434	1036	13	these	these	DET
ftr-434	1036	14	conditions	condition	NOUN
ftr-434	1036	15	exist	exist	VERB
ftr-434	1036	16	to	to	PART
ftr-434	1036	17	conclude	conclude	VERB
ftr-434	1036	18	in	in	ADP
ftr-434	1036	19	an	an	DET
ftr-434	1036	20	actual	actual	ADJ
ftr-434	1036	21	case	case	NOUN
ftr-434	1036	22	that	that	SCONJ
ftr-434	1036	23	particular	particular	ADJ
ftr-434	1036	24	information	information	NOUN
ftr-434	1036	25	is	be	AUX
ftr-434	1036	26	“	"	PUNCT
ftr-434	1036	27	property	property	NOUN
ftr-434	1036	28	.	.	PUNCT
ftr-434	1036	29	”	"	PUNCT
ftr-434	1037	1	in	in	ADP
ftr-434	1037	2	dupont	dupont	PROPN
ftr-434	1037	3	v.	v.	PROPN
ftr-434	1037	4	united	united	PROPN
ftr-434	1037	5	states	states	PROPN
ftr-434	1037	6	,	,	PUNCT
ftr-434	1037	7	the	the	DET
ftr-434	1037	8	government	government	NOUN
ftr-434	1037	9	conceded	concede	VERB
ftr-434	1037	10	that	that	SCONJ
ftr-434	1037	11	a	a	DET
ftr-434	1037	12	secret	secret	ADJ
ftr-434	1037	13	process	process	NOUN
ftr-434	1037	14	was	be	AUX
ftr-434	1037	15	“	"	PUNCT
ftr-434	1037	16	property	property	NOUN
ftr-434	1037	17	.	.	PUNCT
ftr-434	1037	18	”	"	PUNCT
ftr-434	1038	1	in	in	ADP
ftr-434	1038	2	ofria	ofria	PROPN
ftr-434	1038	3	v.	v.	PROPN
ftr-434	1038	4	commissioner	commissioner	PROPN
ftr-434	1038	5	,	,	PUNCT
ftr-434	1038	6	the	the	DET
ftr-434	1038	7	taxpayer	taxpayer	NOUN
ftr-434	1038	8	developed194	developed194	PROPN
ftr-434	1038	9	195	195	NUM
ftr-434	1038	10	improvements	improvement	NOUN
ftr-434	1038	11	while	while	SCONJ
ftr-434	1038	12	producing	produce	VERB
ftr-434	1038	13	a	a	DET
ftr-434	1038	14	fuze	fuze	NOUN
ftr-434	1038	15	bomb	bomb	NOUN
ftr-434	1038	16	coupler	coupler	NOUN
ftr-434	1038	17	for	for	ADP
ftr-434	1038	18	the	the	DET
ftr-434	1038	19	air	air	NOUN
ftr-434	1038	20	force	force	NOUN
ftr-434	1038	21	under	under	ADP
ftr-434	1038	22	a	a	DET
ftr-434	1038	23	defense	defense	NOUN
ftr-434	1038	24	procurement	procurement	NOUN
ftr-434	1038	25	contract	contract	NOUN
ftr-434	1038	26	.	.	PUNCT
ftr-434	1039	1	under	under	ADP
ftr-434	1039	2	the	the	DET
ftr-434	1039	3	terms	term	NOUN
ftr-434	1039	4	of	of	ADP
ftr-434	1039	5	the	the	DET
ftr-434	1039	6	contract	contract	NOUN
ftr-434	1039	7	,	,	PUNCT
ftr-434	1039	8	the	the	DET
ftr-434	1039	9	taxpayer	taxpayer	NOUN
ftr-434	1039	10	submitted	submit	VERB
ftr-434	1039	11	the	the	DET
ftr-434	1039	12	improvements	improvement	NOUN
ftr-434	1039	13	to	to	ADP
ftr-434	1039	14	the	the	DET
ftr-434	1039	15	air	air	NOUN
ftr-434	1039	16	force	force	NOUN
ftr-434	1039	17	and	and	CCONJ
ftr-434	1039	18	was	be	AUX
ftr-434	1039	19	paid	pay	VERB
ftr-434	1039	20	substantial	substantial	ADJ
ftr-434	1039	21	amounts	amount	NOUN
ftr-434	1039	22	for	for	ADP
ftr-434	1039	23	the	the	DET
ftr-434	1039	24	improvements	improvement	NOUN
ftr-434	1039	25	based	base	VERB
ftr-434	1039	26	on	on	ADP
ftr-434	1039	27	the	the	DET
ftr-434	1039	28	cost	cost	NOUN
ftr-434	1039	29	savings	saving	NOUN
ftr-434	1039	30	realized	realize	VERB
ftr-434	1039	31	by	by	ADP
ftr-434	1039	32	the	the	DET
ftr-434	1039	33	air	air	NOUN
ftr-434	1039	34	force	force	NOUN
ftr-434	1039	35	.	.	PUNCT
ftr-434	1040	1	the	the	DET
ftr-434	1040	2	irs	irs	PROPN
ftr-434	1040	3	argued	argue	VERB
ftr-434	1040	4	that	that	SCONJ
ftr-434	1040	5	the	the	DET
ftr-434	1040	6	improvements	improvement	NOUN
ftr-434	1040	7	were	be	AUX
ftr-434	1040	8	not	not	PART
ftr-434	1040	9	“	"	PUNCT
ftr-434	1040	10	property	property	NOUN
ftr-434	1040	11	”	"	PUNCT
ftr-434	1040	12	and	and	CCONJ
ftr-434	1040	13	the	the	DET
ftr-434	1040	14	money	money	NOUN
ftr-434	1040	15	received	receive	VERB
ftr-434	1040	16	for	for	ADP
ftr-434	1040	17	the	the	DET
ftr-434	1040	18	transfer	transfer	NOUN
ftr-434	1040	19	of	of	ADP
ftr-434	1040	20	those	those	DET
ftr-434	1040	21	improvements	improvement	NOUN
ftr-434	1040	22	was	be	AUX
ftr-434	1040	23	taxable	taxable	ADJ
ftr-434	1040	24	as	as	ADP
ftr-434	1040	25	ordinary	ordinary	ADJ
ftr-434	1040	26	income	income	NOUN
ftr-434	1040	27	rather	rather	ADV
ftr-434	1040	28	than	than	ADP
ftr-434	1040	29	capital	capital	NOUN
ftr-434	1040	30	gain	gain	NOUN
ftr-434	1040	31	.	.	PUNCT
ftr-434	1041	1	the	the	DET
ftr-434	1041	2	tax	tax	NOUN
ftr-434	1041	3	court	court	NOUN
ftr-434	1041	4	held	hold	VERB
ftr-434	1041	5	that	that	SCONJ
ftr-434	1041	6	the	the	DET
ftr-434	1041	7	improvements	improvement	NOUN
ftr-434	1041	8	(	(	PUNCT
ftr-434	1041	9	and	and	CCONJ
ftr-434	1041	10	all	all	DET
ftr-434	1041	11	related	related	ADJ
ftr-434	1041	12	rights	right	NOUN
ftr-434	1041	13	therein	therein	ADV
ftr-434	1041	14	)	)	PUNCT
ftr-434	1041	15	constituted	constitute	VERB
ftr-434	1041	16	“	"	PUNCT
ftr-434	1041	17	property	property	NOUN
ftr-434	1041	18	,	,	PUNCT
ftr-434	1041	19	”	"	PUNCT
ftr-434	1041	20	and	and	CCONJ
ftr-434	1041	21	the	the	DET
ftr-434	1041	22	transfers	transfer	NOUN
ftr-434	1041	23	constituted	constitute	VERB
ftr-434	1041	24	the	the	DET
ftr-434	1041	25	“	"	PUNCT
ftr-434	1041	26	sale	sale	NOUN
ftr-434	1041	27	of	of	ADP
ftr-434	1041	28	capital	capital	NOUN
ftr-434	1041	29	assets	asset	NOUN
ftr-434	1041	30	.	.	PUNCT
ftr-434	1041	31	”	"	PUNCT
ftr-434	1042	1	the	the	DET
ftr-434	1042	2	tax	tax	NOUN
ftr-434	1042	3	court	court	NOUN
ftr-434	1042	4	stated	state	VERB
ftr-434	1042	5	:	:	PUNCT
ftr-434	1042	6	in	in	ADP
ftr-434	1042	7	general	general	ADJ
ftr-434	1042	8	,	,	PUNCT
ftr-434	1042	9	it	it	PRON
ftr-434	1042	10	has	have	AUX
ftr-434	1042	11	been	be	AUX
ftr-434	1042	12	held	hold	VERB
ftr-434	1042	13	that	that	SCONJ
ftr-434	1042	14	when	when	SCONJ
ftr-434	1042	15	an	an	DET
ftr-434	1042	16	inventor	inventor	NOUN
ftr-434	1042	17	is	be	AUX
ftr-434	1042	18	employed	employ	VERB
ftr-434	1042	19	for	for	ADP
ftr-434	1042	20	the	the	DET
ftr-434	1042	21	purpose	purpose	NOUN
ftr-434	1042	22	of	of	ADP
ftr-434	1042	23	developing	develop	VERB
ftr-434	1042	24	inventions	invention	NOUN
ftr-434	1042	25	for	for	ADP
ftr-434	1042	26	his	his	PRON
ftr-434	1042	27	employer	employer	NOUN
ftr-434	1042	28	,	,	PUNCT
ftr-434	1042	29	and	and	CCONJ
ftr-434	1042	30	the	the	DET
ftr-434	1042	31	contract	contract	NOUN
ftr-434	1042	32	between	between	ADP
ftr-434	1042	33	the	the	DET
ftr-434	1042	34	parties	party	NOUN
ftr-434	1042	35	provides	provide	VERB
ftr-434	1042	36	that	that	SCONJ
ftr-434	1042	37	inventions	invention	NOUN
ftr-434	1042	38	developed	develop	VERB
ftr-434	1042	39	during	during	ADP
ftr-434	1042	40	the	the	DET
ftr-434	1042	41	performance	performance	NOUN
ftr-434	1042	42	of	of	ADP
ftr-434	1042	43	the	the	DET
ftr-434	1042	44	contract	contract	NOUN
ftr-434	1042	45	become	become	VERB
ftr-434	1042	46	the	the	DET
ftr-434	1042	47	property	property	NOUN
ftr-434	1042	48	of	of	ADP
ftr-434	1042	49	the	the	DET
ftr-434	1042	50	employer	employer	NOUN
ftr-434	1042	51	,	,	PUNCT
ftr-434	1042	52	then	then	ADV
ftr-434	1042	53	the	the	DET
ftr-434	1042	54	payments	payment	NOUN
ftr-434	1042	55	to	to	ADP
ftr-434	1042	56	the	the	DET
ftr-434	1042	57	inventor	inventor	NOUN
ftr-434	1042	58	are	be	AUX
ftr-434	1042	59	in	in	ADP
ftr-434	1042	60	the	the	DET
ftr-434	1042	61	nature	nature	NOUN
ftr-434	1042	62	of	of	ADP
ftr-434	1042	63	compensation	compensation	NOUN
ftr-434	1042	64	for	for	ADP
ftr-434	1042	65	services	service	NOUN
ftr-434	1042	66	,	,	PUNCT
ftr-434	1042	67	taxable	taxable	ADJ
ftr-434	1042	68	as	as	ADP
ftr-434	1042	69	ordinary	ordinary	ADJ
ftr-434	1042	70	income	income	NOUN
ftr-434	1042	71	.	.	PUNCT
ftr-434	1043	1	conversely	conversely	ADV
ftr-434	1043	2	,	,	PUNCT
ftr-434	1043	3	if	if	SCONJ
ftr-434	1043	4	the	the	DET
ftr-434	1043	5	contract	contract	NOUN
ftr-434	1043	6	does	do	AUX
ftr-434	1043	7	not	not	PART
ftr-434	1043	8	provide	provide	VERB
ftr-434	1043	9	that	that	SCONJ
ftr-434	1043	10	the	the	DET
ftr-434	1043	11	fruits	fruit	NOUN
ftr-434	1043	12	of	of	ADP
ftr-434	1043	13	the	the	DET
ftr-434	1043	14	inventor	inventor	NOUN
ftr-434	1043	15	’s	’s	PART
ftr-434	1043	16	labor	labor	NOUN
ftr-434	1043	17	belong	belong	VERB
ftr-434	1043	18	to	to	ADP
ftr-434	1043	19	the	the	DET
ftr-434	1043	20	employer	employer	NOUN
ftr-434	1043	21	,	,	PUNCT
ftr-434	1043	22	and	and	CCONJ
ftr-434	1043	23	the	the	DET
ftr-434	1043	24	inventor	inventor	NOUN
ftr-434	1043	25	therefore	therefore	ADV
ftr-434	1043	26	has	have	VERB
ftr-434	1043	27	transferable	transferable	ADJ
ftr-434	1043	28	property	property	NOUN
ftr-434	1043	29	rights	right	NOUN
ftr-434	1043	30	in	in	ADP
ftr-434	1043	31	his	his	PRON
ftr-434	1043	32	inventions	invention	NOUN
ftr-434	1043	33	,	,	PUNCT
ftr-434	1043	34	then	then	ADV
ftr-434	1043	35	payments	payment	NOUN
ftr-434	1043	36	in	in	ADP
ftr-434	1043	37	consideration	consideration	NOUN
ftr-434	1043	38	of	of	ADP
ftr-434	1043	39	the	the	DET
ftr-434	1043	40	transfer	transfer	NOUN
ftr-434	1043	41	of	of	ADP
ftr-434	1043	42	these	these	DET
ftr-434	1043	43	rights	right	NOUN
ftr-434	1043	44	are	be	AUX
ftr-434	1043	45	payments	payment	NOUN
ftr-434	1043	46	in	in	ADP
ftr-434	1043	47	exchange	exchange	NOUN
ftr-434	1043	48	for	for	ADP
ftr-434	1043	49	property	property	NOUN
ftr-434	1043	50	and	and	CCONJ
ftr-434	1043	51	may	may	AUX
ftr-434	1043	52	qualify	qualify	VERB
ftr-434	1043	53	as	as	ADP
ftr-434	1043	54	gain	gain	NOUN
ftr-434	1043	55	from	from	ADP
ftr-434	1043	56	the	the	DET
ftr-434	1043	57	sale	sale	NOUN
ftr-434	1043	58	of	of	ADP
ftr-434	1043	59	capital	capital	NOUN
ftr-434	1043	60	assets.196	assets.196	ADP
ftr-434	1043	61	the	the	DET
ftr-434	1043	62	tax	tax	NOUN
ftr-434	1043	63	court	court	NOUN
ftr-434	1043	64	went	go	VERB
ftr-434	1043	65	on	on	ADP
ftr-434	1043	66	to	to	ADP
ftr-434	1043	67	state	state	NOUN
ftr-434	1043	68	,	,	PUNCT
ftr-434	1043	69	these	these	DET
ftr-434	1043	70	facts	fact	NOUN
ftr-434	1043	71	indicate	indicate	VERB
ftr-434	1043	72	the	the	DET
ftr-434	1043	73	existence	existence	NOUN
ftr-434	1043	74	of	of	ADP
ftr-434	1043	75	a	a	DET
ftr-434	1043	76	trade	trade	NOUN
ftr-434	1043	77	secret	secret	NOUN
ftr-434	1043	78	or	or	CCONJ
ftr-434	1043	79	other	other	ADJ
ftr-434	1043	80	property	property	NOUN
ftr-434	1043	81	right	right	NOUN
ftr-434	1043	82	,	,	PUNCT
ftr-434	1043	83	and	and	CCONJ
ftr-434	1043	84	we	we	PRON
ftr-434	1043	85	thus	thus	ADV
ftr-434	1043	86	find	find	VERB
ftr-434	1043	87	that	that	SCONJ
ftr-434	1043	88	[	[	X
ftr-434	1043	89	taxpayers	taxpayer	NOUN
ftr-434	1043	90	]	]	PUNCT
ftr-434	1043	91	have	have	AUX
ftr-434	1043	92	established	establish	VERB
ftr-434	1043	93	that	that	SCONJ
ftr-434	1043	94	each	each	PRON
ftr-434	1043	95	of	of	ADP
ftr-434	1043	96	the	the	DET
ftr-434	1043	97	value	value	NOUN
ftr-434	1043	98	engineering	engineering	NOUN
ftr-434	1043	99	proposals	proposal	NOUN
ftr-434	1043	100	194	194	NUM
ftr-434	1043	101	.	.	PUNCT
ftr-434	1044	1	288	288	NUM
ftr-434	1044	2	f.2d	f.2d	NOUN
ftr-434	1044	3	904	904	NUM
ftr-434	1044	4	,	,	PUNCT
ftr-434	1044	5	910	910	NUM
ftr-434	1044	6	(	(	PUNCT
ftr-434	1044	7	ct	ct	PROPN
ftr-434	1044	8	.	.	PUNCT
ftr-434	1044	9	cl	cl	NOUN
ftr-434	1044	10	.	.	PUNCT
ftr-434	1045	1	1961	1961	NUM
ftr-434	1045	2	)	)	PUNCT
ftr-434	1045	3	.	.	PUNCT
ftr-434	1046	1	195	195	NUM
ftr-434	1046	2	.	.	NOUN
ftr-434	1046	3	77	77	NUM
ftr-434	1046	4	t.c	t.c	PROPN
ftr-434	1046	5	.	.	PROPN
ftr-434	1046	6	524	524	NUM
ftr-434	1046	7	(	(	PUNCT
ftr-434	1046	8	1981	1981	NUM
ftr-434	1046	9	)	)	PUNCT
ftr-434	1046	10	.	.	PUNCT
ftr-434	1047	1	196	196	NUM
ftr-434	1047	2	.	.	PUNCT
ftr-434	1048	1	i	i	PRON
ftr-434	1048	2	d.	d.	PROPN
ftr-434	1048	3	at	at	ADP
ftr-434	1048	4	535	535	NUM
ftr-434	1048	5	-	-	SYM
ftr-434	1048	6	6	6	NUM
ftr-434	1048	7	(	(	PUNCT
ftr-434	1048	8	emphasis	emphasis	NOUN
ftr-434	1048	9	added	add	VERB
ftr-434	1048	10	)	)	PUNCT
ftr-434	1048	11	.	.	PUNCT
ftr-434	1049	1	586	586	NUM
ftr-434	1049	2	florida	florida	PROPN
ftr-434	1049	3	tax	tax	NOUN
ftr-434	1049	4	review	review	NOUN
ftr-434	1049	5	[	[	X
ftr-434	1049	6	vol.5:8	vol.5:8	NOUN
ftr-434	1049	7	incorporated	incorporate	VERB
ftr-434	1049	8	trade	trade	NOUN
ftr-434	1049	9	secrets	secret	NOUN
ftr-434	1049	10	,	,	PUNCT
ftr-434	1049	11	know	know	NOUN
ftr-434	1049	12	-	-	PUNCT
ftr-434	1049	13	how	how	NOUN
ftr-434	1049	14	,	,	PUNCT
ftr-434	1049	15	or	or	CCONJ
ftr-434	1049	16	unpatented	unpatented	ADJ
ftr-434	1049	17	technology	technology	NOUN
ftr-434	1049	18	protectable	protectable	NOUN
ftr-434	1049	19	as	as	ADP
ftr-434	1049	20	a	a	DET
ftr-434	1049	21	form	form	NOUN
ftr-434	1049	22	of	of	ADP
ftr-434	1049	23	property	property	NOUN
ftr-434	1049	24	.	.	PUNCT
ftr-434	1049	25	.	.	PUNCT
ftr-434	1049	26	.	.	PUNCT
ftr-434	1049	27	.	.	PUNCT
ftr-434	1050	1	although	although	SCONJ
ftr-434	1050	2	these	these	DET
ftr-434	1050	3	inventions	invention	NOUN
ftr-434	1050	4	have	have	AUX
ftr-434	1050	5	not	not	PART
ftr-434	1050	6	been	be	AUX
ftr-434	1050	7	shown	show	VERB
ftr-434	1050	8	to	to	PART
ftr-434	1050	9	be	be	AUX
ftr-434	1050	10	patentable	patentable	ADJ
ftr-434	1050	11	,	,	PUNCT
ftr-434	1050	12	and	and	CCONJ
ftr-434	1050	13	thus	thus	ADV
ftr-434	1050	14	can	can	AUX
ftr-434	1050	15	not	not	PART
ftr-434	1050	16	qualify	qualify	VERB
ftr-434	1050	17	for	for	ADP
ftr-434	1050	18	capital	capital	NOUN
ftr-434	1050	19	gain	gain	NOUN
ftr-434	1050	20	treatment	treatment	NOUN
ftr-434	1050	21	under	under	ADP
ftr-434	1050	22	section	section	NOUN
ftr-434	1050	23	1235	1235	NUM
ftr-434	1050	24	,	,	PUNCT
ftr-434	1050	25	they	they	PRON
ftr-434	1050	26	were	be	AUX
ftr-434	1050	27	commercially	commercially	ADV
ftr-434	1050	28	valuable	valuable	ADJ
ftr-434	1050	29	improvements	improvement	NOUN
ftr-434	1050	30	over	over	ADP
ftr-434	1050	31	the	the	DET
ftr-434	1050	32	existing	exist	VERB
ftr-434	1050	33	art	art	NOUN
ftr-434	1050	34	sufficiently	sufficiently	ADV
ftr-434	1050	35	akin	akin	ADJ
ftr-434	1050	36	to	to	ADP
ftr-434	1050	37	patentable	patentable	ADJ
ftr-434	1050	38	inventions	invention	NOUN
ftr-434	1050	39	to	to	PART
ftr-434	1050	40	qualify	qualify	VERB
ftr-434	1050	41	as	as	ADP
ftr-434	1050	42	capital	capital	NOUN
ftr-434	1050	43	assets	asset	NOUN
ftr-434	1050	44	under	under	ADP
ftr-434	1050	45	section	section	NOUN
ftr-434	1050	46	1221	1221	NUM
ftr-434	1050	47	,	,	PUNCT
ftr-434	1050	48	either	either	CCONJ
ftr-434	1050	49	as	as	ADP
ftr-434	1050	50	trade	trade	NOUN
ftr-434	1050	51	secrets	secret	NOUN
ftr-434	1050	52	or	or	CCONJ
ftr-434	1050	53	know	know	NOUN
ftr-434	1050	54	-	-	PUNCT
ftr-434	1050	55	how	how	NOUN
ftr-434	1050	56	or	or	CCONJ
ftr-434	1050	57	unpatented	unpatented	ADJ
ftr-434	1050	58	technology.197	technology.197	NOUN
ftr-434	1051	1	the	the	DET
ftr-434	1051	2	tax	tax	NOUN
ftr-434	1051	3	court	court	NOUN
ftr-434	1051	4	’s	’s	PART
ftr-434	1051	5	language	language	NOUN
ftr-434	1051	6	may	may	AUX
ftr-434	1051	7	imply	imply	VERB
ftr-434	1051	8	that	that	SCONJ
ftr-434	1051	9	even	even	ADV
ftr-434	1051	10	if	if	SCONJ
ftr-434	1051	11	the	the	DET
ftr-434	1051	12	invention	invention	NOUN
ftr-434	1051	13	can	can	AUX
ftr-434	1051	14	not	not	PART
ftr-434	1051	15	qualify	qualify	VERB
ftr-434	1051	16	as	as	ADP
ftr-434	1051	17	a	a	DET
ftr-434	1051	18	trade	trade	NOUN
ftr-434	1051	19	secret	secret	NOUN
ftr-434	1051	20	,	,	PUNCT
ftr-434	1051	21	it	it	PRON
ftr-434	1051	22	might	might	AUX
ftr-434	1051	23	still	still	ADV
ftr-434	1051	24	be	be	AUX
ftr-434	1051	25	considered	consider	VERB
ftr-434	1051	26	“	"	PUNCT
ftr-434	1051	27	property	property	NOUN
ftr-434	1051	28	”	"	PUNCT
ftr-434	1051	29	under	under	ADP
ftr-434	1051	30	section	section	NOUN
ftr-434	1051	31	1221	1221	NUM
ftr-434	1051	32	in	in	ADP
ftr-434	1051	33	the	the	DET
ftr-434	1051	34	form	form	NOUN
ftr-434	1051	35	of	of	ADP
ftr-434	1051	36	“	"	PUNCT
ftr-434	1051	37	know	know	VERB
ftr-434	1051	38	-	-	PUNCT
ftr-434	1051	39	how	how	NOUN
ftr-434	1051	40	”	"	PUNCT
ftr-434	1051	41	or	or	CCONJ
ftr-434	1051	42	“	"	PUNCT
ftr-434	1051	43	unpatented	unpatented	ADJ
ftr-434	1051	44	technology	technology	NOUN
ftr-434	1051	45	.	.	PUNCT
ftr-434	1051	46	”	"	PUNCT
ftr-434	1052	1	b.	b.	PROPN
ftr-434	1052	2	sale	sale	NOUN
ftr-434	1052	3	or	or	CCONJ
ftr-434	1052	4	exchange.—the	exchange.—the	DET
ftr-434	1052	5	second	second	ADJ
ftr-434	1052	6	requirement	requirement	NOUN
ftr-434	1052	7	for	for	ADP
ftr-434	1052	8	capital	capital	NOUN
ftr-434	1052	9	gain	gain	NOUN
ftr-434	1052	10	treatment	treatment	NOUN
ftr-434	1052	11	is	be	AUX
ftr-434	1052	12	a	a	DET
ftr-434	1052	13	“	"	PUNCT
ftr-434	1052	14	sale	sale	NOUN
ftr-434	1052	15	or	or	CCONJ
ftr-434	1052	16	exchange	exchange	NOUN
ftr-434	1052	17	.	.	PUNCT
ftr-434	1052	18	”	"	PUNCT
ftr-434	1053	1	as	as	SCONJ
ftr-434	1053	2	indicated	indicate	VERB
ftr-434	1053	3	in	in	ADP
ftr-434	1053	4	the	the	DET
ftr-434	1053	5	following	follow	VERB
ftr-434	1053	6	discussion	discussion	NOUN
ftr-434	1053	7	by	by	ADP
ftr-434	1053	8	the	the	DET
ftr-434	1053	9	court	court	NOUN
ftr-434	1053	10	of	of	ADP
ftr-434	1053	11	claims	claim	NOUN
ftr-434	1053	12	in	in	ADP
ftr-434	1053	13	dupont	dupont	PROPN
ftr-434	1053	14	v.	v.	PROPN
ftr-434	1053	15	united	united	PROPN
ftr-434	1053	16	states	states	PROPN
ftr-434	1053	17	,	,	PUNCT
ftr-434	1053	18	it	it	PRON
ftr-434	1053	19	is	be	AUX
ftr-434	1053	20	essential	essential	ADJ
ftr-434	1053	21	that	that	SCONJ
ftr-434	1053	22	the	the	DET
ftr-434	1053	23	transaction	transaction	NOUN
ftr-434	1053	24	qualify	qualify	VERB
ftr-434	1053	25	as	as	ADP
ftr-434	1053	26	a	a	DET
ftr-434	1053	27	“	"	PUNCT
ftr-434	1053	28	sale	sale	NOUN
ftr-434	1053	29	or	or	CCONJ
ftr-434	1053	30	exchange	exchange	NOUN
ftr-434	1053	31	”	"	PUNCT
ftr-434	1053	32	rather	rather	ADV
ftr-434	1053	33	than	than	ADP
ftr-434	1053	34	the	the	DET
ftr-434	1053	35	mere	mere	ADJ
ftr-434	1053	36	provision	provision	NOUN
ftr-434	1053	37	of	of	ADP
ftr-434	1053	38	services.198	services.198	NOUN
ftr-434	1053	39	were	be	AUX
ftr-434	1053	40	we	we	PRON
ftr-434	1053	41	to	to	PART
ftr-434	1053	42	accept	accept	VERB
ftr-434	1053	43	[	[	PUNCT
ftr-434	1053	44	the	the	DET
ftr-434	1053	45	taxpayer	taxpayer	NOUN
ftr-434	1053	46	’s	’s	PART
ftr-434	1053	47	]	]	PUNCT
ftr-434	1053	48	position	position	NOUN
ftr-434	1053	49	without	without	ADP
ftr-434	1053	50	qualification	qualification	NOUN
ftr-434	1053	51	,	,	PUNCT
ftr-434	1053	52	it	it	PRON
ftr-434	1053	53	would	would	AUX
ftr-434	1053	54	be	be	AUX
ftr-434	1053	55	similar	similar	ADJ
ftr-434	1053	56	to	to	ADP
ftr-434	1053	57	concluding	conclude	VERB
ftr-434	1053	58	that	that	SCONJ
ftr-434	1053	59	a	a	DET
ftr-434	1053	60	lawyer	lawyer	NOUN
ftr-434	1053	61	makes	make	VERB
ftr-434	1053	62	a	a	DET
ftr-434	1053	63	sale	sale	NOUN
ftr-434	1053	64	of	of	ADP
ftr-434	1053	65	property	property	NOUN
ftr-434	1053	66	when	when	SCONJ
ftr-434	1053	67	he	he	PRON
ftr-434	1053	68	discloses	disclose	VERB
ftr-434	1053	69	an	an	DET
ftr-434	1053	70	estate	estate	NOUN
ftr-434	1053	71	plan	plan	NOUN
ftr-434	1053	72	to	to	ADP
ftr-434	1053	73	a	a	DET
ftr-434	1053	74	client	client	NOUN
ftr-434	1053	75	,	,	PUNCT
ftr-434	1053	76	and	and	CCONJ
ftr-434	1053	77	a	a	DET
ftr-434	1053	78	doctor	doctor	NOUN
ftr-434	1053	79	makes	make	VERB
ftr-434	1053	80	a	a	DET
ftr-434	1053	81	sale	sale	NOUN
ftr-434	1053	82	when	when	SCONJ
ftr-434	1053	83	he	he	PRON
ftr-434	1053	84	discloses	disclose	VERB
ftr-434	1053	85	the	the	DET
ftr-434	1053	86	diagnosis	diagnosis	NOUN
ftr-434	1053	87	of	of	ADP
ftr-434	1053	88	his	his	PRON
ftr-434	1053	89	patient	patient	NOUN
ftr-434	1053	90	’s	’s	PART
ftr-434	1053	91	ills	ill	NOUN
ftr-434	1053	92	[	[	X
ftr-434	1053	93	citation	citation	NOUN
ftr-434	1053	94	omitted	omit	VERB
ftr-434	1053	95	]	]	PUNCT
ftr-434	1053	96	.	.	PUNCT
ftr-434	1054	1	in	in	ADP
ftr-434	1054	2	another	another	DET
ftr-434	1054	3	light	light	NOUN
ftr-434	1054	4	,	,	PUNCT
ftr-434	1054	5	however	however	ADV
ftr-434	1054	6	,	,	PUNCT
ftr-434	1054	7	the	the	DET
ftr-434	1054	8	transfer	transfer	NOUN
ftr-434	1054	9	of	of	ADP
ftr-434	1054	10	a	a	DET
ftr-434	1054	11	trade	trade	NOUN
ftr-434	1054	12	secret	secret	NOUN
ftr-434	1054	13	may	may	AUX
ftr-434	1054	14	be	be	AUX
ftr-434	1054	15	a	a	DET
ftr-434	1054	16	transaction	transaction	NOUN
ftr-434	1054	17	equivalent	equivalent	ADJ
ftr-434	1054	18	to	to	ADP
ftr-434	1054	19	a	a	DET
ftr-434	1054	20	sale	sale	NOUN
ftr-434	1054	21	,	,	PUNCT
ftr-434	1054	22	in	in	ADP
ftr-434	1054	23	the	the	DET
ftr-434	1054	24	same	same	ADJ
ftr-434	1054	25	manner	manner	NOUN
ftr-434	1054	26	that	that	PRON
ftr-434	1054	27	a	a	DET
ftr-434	1054	28	patent	patent	NOUN
ftr-434	1054	29	assignment	assignment	NOUN
ftr-434	1054	30	is	be	AUX
ftr-434	1054	31	considered	consider	VERB
ftr-434	1054	32	a	a	DET
ftr-434	1054	33	sale	sale	NOUN
ftr-434	1054	34	.	.	PUNCT
ftr-434	1055	1	in	in	ADP
ftr-434	1055	2	each	each	DET
ftr-434	1055	3	case	case	NOUN
ftr-434	1055	4	the	the	DET
ftr-434	1055	5	transferee	transferee	NOUN
ftr-434	1055	6	or	or	CCONJ
ftr-434	1055	7	assignee	assignee	NOUN
ftr-434	1055	8	gets	get	VERB
ftr-434	1055	9	more	more	ADJ
ftr-434	1055	10	than	than	ADP
ftr-434	1055	11	mere	mere	ADJ
ftr-434	1055	12	information	information	NOUN
ftr-434	1055	13	.	.	PUNCT
ftr-434	1056	1	of	of	ADP
ftr-434	1056	2	greater	great	ADJ
ftr-434	1056	3	importance	importance	NOUN
ftr-434	1056	4	,	,	PUNCT
ftr-434	1056	5	he	he	PRON
ftr-434	1056	6	obtains	obtain	VERB
ftr-434	1056	7	what	what	PRON
ftr-434	1056	8	he	he	PRON
ftr-434	1056	9	believes	believe	VERB
ftr-434	1056	10	to	to	PART
ftr-434	1056	11	be	be	AUX
ftr-434	1056	12	a	a	DET
ftr-434	1056	13	competitive	competitive	ADJ
ftr-434	1056	14	advantage	advantage	NOUN
ftr-434	1056	15	,	,	PUNCT
ftr-434	1056	16	a	a	DET
ftr-434	1056	17	means	mean	NOUN
ftr-434	1056	18	for	for	ADP
ftr-434	1056	19	commercial	commercial	ADJ
ftr-434	1056	20	exploitation	exploitation	NOUN
ftr-434	1056	21	and	and	CCONJ
ftr-434	1056	22	reward	reward	NOUN
ftr-434	1056	23	.	.	PUNCT
ftr-434	1056	24	.	.	PUNCT
ftr-434	1056	25	.	.	PUNCT
ftr-434	1056	26	.	.	PUNCT
ftr-434	1056	27	.	.	PUNCT
ftr-434	1056	28	.	.	PUNCT
ftr-434	1056	29	.	.	PUNCT
ftr-434	1057	1	.	.	PUNCT
ftr-434	1058	1	unlike	unlike	ADP
ftr-434	1058	2	an	an	DET
ftr-434	1058	3	estate	estate	NOUN
ftr-434	1058	4	plan	plan	NOUN
ftr-434	1058	5	or	or	CCONJ
ftr-434	1058	6	a	a	DET
ftr-434	1058	7	diagnosis	diagnosis	NOUN
ftr-434	1058	8	,	,	PUNCT
ftr-434	1058	9	a	a	DET
ftr-434	1058	10	trade	trade	NOUN
ftr-434	1058	11	secret	secret	NOUN
ftr-434	1058	12	,	,	PUNCT
ftr-434	1058	13	as	as	ADP
ftr-434	1058	14	a	a	DET
ftr-434	1058	15	tool	tool	NOUN
ftr-434	1058	16	for	for	ADP
ftr-434	1058	17	commercial	commercial	ADJ
ftr-434	1058	18	competition	competition	NOUN
ftr-434	1058	19	,	,	PUNCT
ftr-434	1058	20	derives	derive	VERB
ftr-434	1058	21	much	much	ADJ
ftr-434	1058	22	of	of	ADP
ftr-434	1058	23	its	its	PRON
ftr-434	1058	24	value	value	NOUN
ftr-434	1058	25	197	197	NUM
ftr-434	1058	26	.	.	PUNCT
ftr-434	1059	1	i	i	PRON
ftr-434	1059	2	d.	d.	PROPN
ftr-434	1059	3	at	at	ADP
ftr-434	1059	4	540	540	NUM
ftr-434	1059	5	-	-	SYM
ftr-434	1059	6	541	541	NUM
ftr-434	1059	7	(	(	PUNCT
ftr-434	1059	8	emphasis	emphasis	NOUN
ftr-434	1059	9	added	add	VERB
ftr-434	1059	10	)	)	PUNCT
ftr-434	1059	11	.	.	PUNCT
ftr-434	1060	1	198	198	NUM
ftr-434	1060	2	.	.	X
ftr-434	1061	1	288	288	NUM
ftr-434	1061	2	f.2d	f.2d	NUM
ftr-434	1061	3	904	904	NUM
ftr-434	1061	4	(	(	PUNCT
ftr-434	1061	5	ct	ct	PROPN
ftr-434	1061	6	.	.	PUNCT
ftr-434	1061	7	cl	cl	NOUN
ftr-434	1061	8	.	.	PUNCT
ftr-434	1061	9	1961	1961	NUM
ftr-434	1061	10	)	)	PUNCT
ftr-434	1061	11	.	.	PUNCT
ftr-434	1062	1	amounts	amount	NOUN
ftr-434	1062	2	received	receive	VERB
ftr-434	1062	3	for	for	ADP
ftr-434	1062	4	providing	provide	VERB
ftr-434	1062	5	services	service	NOUN
ftr-434	1062	6	are	be	AUX
ftr-434	1062	7	taxed	tax	VERB
ftr-434	1062	8	as	as	ADP
ftr-434	1062	9	ordinary	ordinary	ADJ
ftr-434	1062	10	income	income	NOUN
ftr-434	1062	11	.	.	PUNCT
ftr-434	1063	1	irc	irc	PROPN
ftr-434	1063	2	§	§	PROPN
ftr-434	1063	3	61(a)(1	61(a)(1	NUM
ftr-434	1063	4	)	)	PUNCT
ftr-434	1063	5	.	.	PUNCT
ftr-434	1064	1	2002	2002	NUM
ftr-434	1064	2	]	]	PUNCT
ftr-434	1065	1	it	it	PRON
ftr-434	1065	2	does	do	AUX
ftr-434	1065	3	not	not	PART
ftr-434	1065	4	compute	compute	VERB
ftr-434	1065	5	587	587	NUM
ftr-434	1065	6	from	from	ADP
ftr-434	1065	7	the	the	DET
ftr-434	1065	8	fact	fact	NOUN
ftr-434	1065	9	of	of	ADP
ftr-434	1065	10	its	its	PRON
ftr-434	1065	11	secrecy	secrecy	NOUN
ftr-434	1065	12	.	.	PUNCT
ftr-434	1066	1	it	it	PRON
ftr-434	1066	2	is	be	AUX
ftr-434	1066	3	truly	truly	ADV
ftr-434	1066	4	valuable	valuable	ADJ
ftr-434	1066	5	only	only	ADV
ftr-434	1066	6	so	so	ADV
ftr-434	1066	7	long	long	ADV
ftr-434	1066	8	as	as	SCONJ
ftr-434	1066	9	it	it	PRON
ftr-434	1066	10	is	be	AUX
ftr-434	1066	11	a	a	DET
ftr-434	1066	12	secret	secret	NOUN
ftr-434	1066	13	,	,	PUNCT
ftr-434	1066	14	for	for	ADP
ftr-434	1066	15	only	only	ADV
ftr-434	1066	16	so	so	ADV
ftr-434	1066	17	long	long	ADV
ftr-434	1066	18	does	do	AUX
ftr-434	1066	19	it	it	PRON
ftr-434	1066	20	provide	provide	VERB
ftr-434	1066	21	an	an	DET
ftr-434	1066	22	advantage	advantage	NOUN
ftr-434	1066	23	over	over	ADP
ftr-434	1066	24	competitors	competitor	NOUN
ftr-434	1066	25	.	.	PUNCT
ftr-434	1067	1	it	it	PRON
ftr-434	1067	2	follows	follow	VERB
ftr-434	1067	3	that	that	SCONJ
ftr-434	1067	4	the	the	DET
ftr-434	1067	5	essential	essential	ADJ
ftr-434	1067	6	element	element	NOUN
ftr-434	1067	7	of	of	ADP
ftr-434	1067	8	a	a	DET
ftr-434	1067	9	trade	trade	NOUN
ftr-434	1067	10	secret	secret	NOUN
ftr-434	1067	11	which	which	PRON
ftr-434	1067	12	permits	permit	VERB
ftr-434	1067	13	of	of	ADP
ftr-434	1067	14	ownership	ownership	NOUN
ftr-434	1067	15	and	and	CCONJ
ftr-434	1067	16	which	which	PRON
ftr-434	1067	17	distinguishes	distinguish	VERB
ftr-434	1067	18	it	it	PRON
ftr-434	1067	19	from	from	ADP
ftr-434	1067	20	other	other	ADJ
ftr-434	1067	21	forms	form	NOUN
ftr-434	1067	22	of	of	ADP
ftr-434	1067	23	ideas	idea	NOUN
ftr-434	1067	24	is	be	AUX
ftr-434	1067	25	the	the	DET
ftr-434	1067	26	right	right	NOUN
ftr-434	1067	27	in	in	ADP
ftr-434	1067	28	the	the	DET
ftr-434	1067	29	discoverer	discoverer	NOUN
ftr-434	1067	30	to	to	PART
ftr-434	1067	31	prevent	prevent	VERB
ftr-434	1067	32	unauthorized	unauthorized	ADJ
ftr-434	1067	33	disclosure	disclosure	NOUN
ftr-434	1067	34	of	of	ADP
ftr-434	1067	35	the	the	DET
ftr-434	1067	36	secret	secret	NOUN
ftr-434	1067	37	.	.	PUNCT
ftr-434	1068	1	no	no	DET
ftr-434	1068	2	disposition	disposition	NOUN
ftr-434	1068	3	of	of	ADP
ftr-434	1068	4	a	a	DET
ftr-434	1068	5	trade	trade	NOUN
ftr-434	1068	6	secret	secret	NOUN
ftr-434	1068	7	is	be	AUX
ftr-434	1068	8	complete	complete	ADJ
ftr-434	1068	9	without	without	SCONJ
ftr-434	1068	10	some	some	DET
ftr-434	1068	11	transfer	transfer	NOUN
ftr-434	1068	12	of	of	ADP
ftr-434	1068	13	this	this	DET
ftr-434	1068	14	right	right	NOUN
ftr-434	1068	15	to	to	PART
ftr-434	1068	16	prevent	prevent	VERB
ftr-434	1068	17	unauthorized	unauthorized	ADJ
ftr-434	1068	18	disclosure.199	disclosure.199	NOUN
ftr-434	1068	19	the	the	DET
ftr-434	1068	20	court	court	NOUN
ftr-434	1068	21	of	of	ADP
ftr-434	1068	22	claims	claim	NOUN
ftr-434	1068	23	in	in	ADP
ftr-434	1068	24	dupont	dupont	NOUN
ftr-434	1068	25	concludes	conclude	VERB
ftr-434	1068	26	by	by	ADP
ftr-434	1068	27	stating	state	VERB
ftr-434	1068	28	:	:	PUNCT
ftr-434	1068	29	when	when	SCONJ
ftr-434	1068	30	the	the	DET
ftr-434	1068	31	owner	owner	NOUN
ftr-434	1068	32	of	of	ADP
ftr-434	1068	33	a	a	DET
ftr-434	1068	34	trade	trade	NOUN
ftr-434	1068	35	secret	secret	NOUN
ftr-434	1068	36	gives	give	VERB
ftr-434	1068	37	the	the	DET
ftr-434	1068	38	right	right	NOUN
ftr-434	1068	39	to	to	PART
ftr-434	1068	40	use	use	VERB
ftr-434	1068	41	the	the	DET
ftr-434	1068	42	secret	secret	NOUN
ftr-434	1068	43	and	and	CCONJ
ftr-434	1068	44	in	in	ADP
ftr-434	1068	45	addition	addition	NOUN
ftr-434	1068	46	conveys	convey	VERB
ftr-434	1068	47	his	his	PRON
ftr-434	1068	48	most	most	ADV
ftr-434	1068	49	important	important	ADJ
ftr-434	1068	50	remaining	remain	VERB
ftr-434	1068	51	right	right	NOUN
ftr-434	1068	52	,	,	PUNCT
ftr-434	1068	53	the	the	DET
ftr-434	1068	54	right	right	NOUN
ftr-434	1068	55	to	to	PART
ftr-434	1068	56	prevent	prevent	VERB
ftr-434	1068	57	unauthorized	unauthorized	ADJ
ftr-434	1068	58	disclosure	disclosure	NOUN
ftr-434	1068	59	(	(	PUNCT
ftr-434	1068	60	and	and	CCONJ
ftr-434	1068	61	effectively	effectively	ADV
ftr-434	1068	62	the	the	DET
ftr-434	1068	63	right	right	NOUN
ftr-434	1068	64	to	to	PART
ftr-434	1068	65	prevent	prevent	VERB
ftr-434	1068	66	further	further	ADJ
ftr-434	1068	67	use	use	NOUN
ftr-434	1068	68	of	of	ADP
ftr-434	1068	69	the	the	DET
ftr-434	1068	70	trade	trade	NOUN
ftr-434	1068	71	secret	secret	ADJ
ftr-434	1068	72	by	by	ADP
ftr-434	1068	73	others	other	NOUN
ftr-434	1068	74	)	)	PUNCT
ftr-434	1068	75	there	there	PRON
ftr-434	1068	76	is	be	VERB
ftr-434	1068	77	a	a	DET
ftr-434	1068	78	complete	complete	ADJ
ftr-434	1068	79	disposition	disposition	NOUN
ftr-434	1068	80	of	of	ADP
ftr-434	1068	81	the	the	DET
ftr-434	1068	82	trade	trade	NOUN
ftr-434	1068	83	secret	secret	NOUN
ftr-434	1068	84	.	.	PUNCT
ftr-434	1069	1	this	this	DET
ftr-434	1069	2	transaction	transaction	NOUN
ftr-434	1069	3	meets	meet	VERB
ftr-434	1069	4	the	the	DET
ftr-434	1069	5	“	"	PUNCT
ftr-434	1069	6	sale	sale	NOUN
ftr-434	1069	7	”	"	PUNCT
ftr-434	1069	8	requirement	requirement	NOUN
ftr-434	1069	9	of	of	ADP
ftr-434	1069	10	the	the	DET
ftr-434	1069	11	code	code	NOUN
ftr-434	1069	12	and	and	CCONJ
ftr-434	1069	13	any	any	DET
ftr-434	1069	14	gain	gain	NOUN
ftr-434	1069	15	would	would	AUX
ftr-434	1069	16	be	be	AUX
ftr-434	1069	17	entitled	entitle	VERB
ftr-434	1069	18	to	to	ADP
ftr-434	1069	19	preferential	preferential	ADJ
ftr-434	1069	20	capital	capital	NOUN
ftr-434	1069	21	treatment.200	treatment.200	PROPN
ftr-434	1069	22	thus	thus	ADV
ftr-434	1069	23	,	,	PUNCT
ftr-434	1069	24	a	a	DET
ftr-434	1069	25	transfer	transfer	NOUN
ftr-434	1069	26	of	of	ADP
ftr-434	1069	27	a	a	DET
ftr-434	1069	28	trade	trade	NOUN
ftr-434	1069	29	secret	secret	NOUN
ftr-434	1069	30	(	(	PUNCT
ftr-434	1069	31	along	along	ADP
ftr-434	1069	32	with	with	ADP
ftr-434	1069	33	all	all	DET
ftr-434	1069	34	related	related	ADJ
ftr-434	1069	35	rights	right	NOUN
ftr-434	1069	36	)	)	PUNCT
ftr-434	1069	37	can	can	AUX
ftr-434	1069	38	qualify	qualify	VERB
ftr-434	1069	39	as	as	ADP
ftr-434	1069	40	a	a	DET
ftr-434	1069	41	“	"	PUNCT
ftr-434	1069	42	sale	sale	NOUN
ftr-434	1069	43	or	or	CCONJ
ftr-434	1069	44	exchange	exchange	NOUN
ftr-434	1069	45	.	.	PUNCT
ftr-434	1069	46	”	"	PUNCT
ftr-434	1070	1	in	in	ADP
ftr-434	1070	2	contrast	contrast	NOUN
ftr-434	1070	3	,	,	PUNCT
ftr-434	1070	4	the	the	DET
ftr-434	1070	5	granting	granting	NOUN
ftr-434	1070	6	of	of	ADP
ftr-434	1070	7	a	a	DET
ftr-434	1070	8	non	non	ADJ
ftr-434	1070	9	-	-	ADJ
ftr-434	1070	10	exclusive	exclusive	ADJ
ftr-434	1070	11	license	license	NOUN
ftr-434	1070	12	to	to	PART
ftr-434	1070	13	use	use	VERB
ftr-434	1070	14	a	a	DET
ftr-434	1070	15	trade	trade	NOUN
ftr-434	1070	16	secret	secret	NOUN
ftr-434	1070	17	will	will	AUX
ftr-434	1070	18	not	not	PART
ftr-434	1070	19	qualify	qualify	VERB
ftr-434	1070	20	as	as	ADP
ftr-434	1070	21	a	a	DET
ftr-434	1070	22	“	"	PUNCT
ftr-434	1070	23	sale	sale	NOUN
ftr-434	1070	24	or	or	CCONJ
ftr-434	1070	25	exchange	exchange	NOUN
ftr-434	1070	26	,	,	PUNCT
ftr-434	1070	27	”	"	PUNCT
ftr-434	1070	28	and	and	CCONJ
ftr-434	1070	29	any	any	DET
ftr-434	1070	30	consideration	consideration	NOUN
ftr-434	1070	31	received	receive	VERB
ftr-434	1070	32	by	by	ADP
ftr-434	1070	33	the	the	DET
ftr-434	1070	34	inventor	inventor	NOUN
ftr-434	1070	35	will	will	AUX
ftr-434	1070	36	be	be	AUX
ftr-434	1070	37	treated	treat	VERB
ftr-434	1070	38	as	as	ADP
ftr-434	1070	39	a	a	DET
ftr-434	1070	40	royalty	royalty	NOUN
ftr-434	1070	41	and	and	CCONJ
ftr-434	1070	42	taxed	tax	VERB
ftr-434	1070	43	as	as	ADP
ftr-434	1070	44	ordinary	ordinary	ADJ
ftr-434	1070	45	income.201	income.201	NOUN
ftr-434	1070	46	furthermore	furthermore	ADV
ftr-434	1070	47	,	,	PUNCT
ftr-434	1070	48	a	a	DET
ftr-434	1070	49	grant	grant	NOUN
ftr-434	1070	50	of	of	ADP
ftr-434	1070	51	an	an	DET
ftr-434	1070	52	exclusive	exclusive	ADJ
ftr-434	1070	53	license	license	NOUN
ftr-434	1070	54	for	for	ADP
ftr-434	1070	55	a	a	DET
ftr-434	1070	56	limited	limited	ADJ
ftr-434	1070	57	period	period	NOUN
ftr-434	1070	58	of	of	ADP
ftr-434	1070	59	time	time	NOUN
ftr-434	1070	60	may	may	AUX
ftr-434	1070	61	result	result	VERB
ftr-434	1070	62	in	in	ADP
ftr-434	1070	63	ordinary	ordinary	ADJ
ftr-434	1070	64	income	income	NOUN
ftr-434	1070	65	(	(	PUNCT
ftr-434	1070	66	rather	rather	ADV
ftr-434	1070	67	than	than	ADP
ftr-434	1070	68	capital	capital	NOUN
ftr-434	1070	69	gain	gain	NOUN
ftr-434	1070	70	)	)	PUNCT
ftr-434	1070	71	if	if	SCONJ
ftr-434	1070	72	“	"	PUNCT
ftr-434	1070	73	substantial	substantial	ADJ
ftr-434	1070	74	rights	right	NOUN
ftr-434	1070	75	”	"	PUNCT
ftr-434	1070	76	have	have	AUX
ftr-434	1070	77	been	be	AUX
ftr-434	1070	78	retained	retain	VERB
ftr-434	1070	79	under	under	ADP
ftr-434	1070	80	the	the	DET
ftr-434	1070	81	facts	fact	NOUN
ftr-434	1070	82	and	and	CCONJ
ftr-434	1070	83	circumstances.202	circumstances.202	PROPN
ftr-434	1070	84	199	199	NUM
ftr-434	1070	85	.	.	PUNCT
ftr-434	1071	1	i	i	PRON
ftr-434	1071	2	d.	d.	PROPN
ftr-434	1071	3	at	at	ADP
ftr-434	1071	4	911	911	NUM
ftr-434	1071	5	(	(	PUNCT
ftr-434	1071	6	emphasis	emphasis	NOUN
ftr-434	1071	7	added	add	VERB
ftr-434	1071	8	)	)	PUNCT
ftr-434	1071	9	.	.	PUNCT
ftr-434	1072	1	200	200	NUM
ftr-434	1072	2	.	.	PUNCT
ftr-434	1073	1	i	i	PRON
ftr-434	1073	2	d.	d.	PROPN
ftr-434	1073	3	at	at	ADP
ftr-434	1073	4	912	912	NUM
ftr-434	1073	5	.	.	PUNCT
ftr-434	1074	1	201	201	NUM
ftr-434	1074	2	.	.	PUNCT
ftr-434	1075	1	irc	irc	AUX
ftr-434	1075	2	§	§	PROPN
ftr-434	1075	3	61(a)(6	61(a)(6	NUM
ftr-434	1075	4	)	)	PUNCT
ftr-434	1075	5	(	(	PUNCT
ftr-434	1075	6	royalty	royalty	NOUN
ftr-434	1075	7	income	income	NOUN
ftr-434	1075	8	is	be	AUX
ftr-434	1075	9	taxed	tax	VERB
ftr-434	1075	10	as	as	ADP
ftr-434	1075	11	ordinary	ordinary	ADJ
ftr-434	1075	12	income	income	NOUN
ftr-434	1075	13	)	)	PUNCT
ftr-434	1075	14	.	.	PUNCT
ftr-434	1076	1	see	see	VERB
ftr-434	1076	2	generally	generally	ADV
ftr-434	1076	3	falk	falk	VERB
ftr-434	1076	4	,	,	PUNCT
ftr-434	1076	5	supra	supra	PROPN
ftr-434	1076	6	note	note	NOUN
ftr-434	1076	7	152	152	NUM
ftr-434	1076	8	,	,	PUNCT
ftr-434	1076	9	at	at	ADP
ftr-434	1076	10	a-32	a-32	PROPN
ftr-434	1076	11	.	.	PROPN
ftr-434	1077	1	202	202	NUM
ftr-434	1077	2	.	.	PUNCT
ftr-434	1078	1	compare	compare	VERB
ftr-434	1078	2	henry	henry	PROPN
ftr-434	1078	3	vogt	vogt	PROPN
ftr-434	1078	4	machine	machine	PROPN
ftr-434	1078	5	co.	co.	PROPN
ftr-434	1079	1	v.	v.	PROPN
ftr-434	1079	2	commissioner	commissioner	PROPN
ftr-434	1079	3	,	,	PUNCT
ftr-434	1080	1	66	66	NUM
ftr-434	1080	2	t.c	t.c	PROPN
ftr-434	1080	3	.	.	PROPN
ftr-434	1080	4	memo	memo	NOUN
ftr-434	1080	5	(	(	PUNCT
ftr-434	1080	6	cch	cch	PROPN
ftr-434	1080	7	)	)	PUNCT
ftr-434	1080	8	426	426	NUM
ftr-434	1080	9	(	(	PUNCT
ftr-434	1080	10	1993	1993	NUM
ftr-434	1080	11	)	)	PUNCT
ftr-434	1080	12	(	(	PUNCT
ftr-434	1080	13	the	the	DET
ftr-434	1080	14	inventor	inventor	NOUN
ftr-434	1080	15	retained	retain	VERB
ftr-434	1080	16	the	the	DET
ftr-434	1080	17	right	right	NOUN
ftr-434	1080	18	to	to	PART
ftr-434	1080	19	license	license	VERB
ftr-434	1080	20	to	to	ADP
ftr-434	1080	21	others	other	NOUN
ftr-434	1080	22	in	in	ADP
ftr-434	1080	23	the	the	DET
ftr-434	1080	24	same	same	ADJ
ftr-434	1080	25	geographic	geographic	ADJ
ftr-434	1080	26	territory	territory	NOUN
ftr-434	1080	27	after	after	ADP
ftr-434	1080	28	10	10	NUM
ftr-434	1080	29	years	year	NOUN
ftr-434	1080	30	;	;	PUNCT
ftr-434	1080	31	the	the	DET
ftr-434	1080	32	court	court	NOUN
ftr-434	1080	33	concluded	conclude	VERB
ftr-434	1080	34	that	that	SCONJ
ftr-434	1080	35	as	as	ADP
ftr-434	1080	36	a	a	DET
ftr-434	1080	37	result	result	NOUN
ftr-434	1080	38	,	,	PUNCT
ftr-434	1080	39	the	the	DET
ftr-434	1080	40	taxpayer	taxpayer	NOUN
ftr-434	1080	41	retained	retain	VERB
ftr-434	1080	42	substantial	substantial	ADJ
ftr-434	1080	43	rights	right	NOUN
ftr-434	1080	44	so	so	SCONJ
ftr-434	1080	45	that	that	SCONJ
ftr-434	1080	46	the	the	DET
ftr-434	1080	47	amount	amount	NOUN
ftr-434	1080	48	received	receive	VERB
ftr-434	1080	49	would	would	AUX
ftr-434	1080	50	be	be	AUX
ftr-434	1080	51	taxed	tax	VERB
ftr-434	1080	52	as	as	ADP
ftr-434	1080	53	ordinary	ordinary	ADJ
ftr-434	1080	54	income	income	NOUN
ftr-434	1080	55	)	)	PUNCT
ftr-434	1080	56	,	,	PUNCT
ftr-434	1080	57	with	with	ADP
ftr-434	1080	58	hooker	hooker	NOUN
ftr-434	1080	59	chemical	chemical	PROPN
ftr-434	1080	60	and	and	CCONJ
ftr-434	1080	61	plastics	plastics	PROPN
ftr-434	1080	62	corp	corp	PROPN
ftr-434	1080	63	.	.	PROPN
ftr-434	1081	1	v.	v.	PROPN
ftr-434	1081	2	united	united	PROPN
ftr-434	1081	3	states	states	PROPN
ftr-434	1081	4	,	,	PUNCT
ftr-434	1081	5	591	591	NUM
ftr-434	1081	6	f.2d	f.2d	PUNCT
ftr-434	1081	7	652	652	NUM
ftr-434	1081	8	(	(	PUNCT
ftr-434	1081	9	cl	cl	NOUN
ftr-434	1081	10	.	.	PUNCT
ftr-434	1082	1	ct	ct	PROPN
ftr-434	1082	2	.	.	PROPN
ftr-434	1082	3	1979	1979	NUM
ftr-434	1082	4	)	)	PUNCT
ftr-434	1082	5	,	,	PUNCT
ftr-434	1082	6	aff’g	aff’g	VERB
ftr-434	1082	7	78	78	NUM
ftr-434	1082	8	-	-	SYM
ftr-434	1082	9	2	2	NUM
ftr-434	1082	10	u.s	u.s	PROPN
ftr-434	1082	11	.	.	PROPN
ftr-434	1082	12	tax	tax	PROPN
ftr-434	1082	13	cas	cas	PROPN
ftr-434	1082	14	.	.	PUNCT
ftr-434	1083	1	(	(	PUNCT
ftr-434	1083	2	cch	cch	PROPN
ftr-434	1083	3	)	)	PUNCT
ftr-434	1083	4	¶	¶	PROPN
ftr-434	1083	5	9500	9500	NUM
ftr-434	1083	6	(	(	PUNCT
ftr-434	1083	7	cl	cl	NOUN
ftr-434	1083	8	.	.	PUNCT
ftr-434	1084	1	ct	ct	PRON
ftr-434	1084	2	.	.	PROPN
ftr-434	1084	3	1978	1978	NUM
ftr-434	1084	4	)	)	PUNCT
ftr-434	1084	5	(	(	PUNCT
ftr-434	1084	6	license	license	NOUN
ftr-434	1084	7	was	be	AUX
ftr-434	1084	8	subject	subject	ADJ
ftr-434	1084	9	to	to	ADP
ftr-434	1084	10	duration	duration	NOUN
ftr-434	1084	11	limit	limit	NOUN
ftr-434	1084	12	,	,	PUNCT
ftr-434	1084	13	but	but	CCONJ
ftr-434	1084	14	court	court	NOUN
ftr-434	1084	15	held	hold	VERB
ftr-434	1084	16	that	that	SCONJ
ftr-434	1084	17	inventor	inventor	NOUN
ftr-434	1084	18	had	have	AUX
ftr-434	1084	19	transferred	transfer	VERB
ftr-434	1084	20	“	"	PUNCT
ftr-434	1084	21	all	all	DET
ftr-434	1084	22	substantial	substantial	ADJ
ftr-434	1084	23	rights	right	NOUN
ftr-434	1084	24	”	"	PUNCT
ftr-434	1084	25	so	so	SCONJ
ftr-434	1084	26	that	that	SCONJ
ftr-434	1084	27	gain	gain	NOUN
ftr-434	1084	28	could	could	AUX
ftr-434	1084	29	be	be	AUX
ftr-434	1084	30	taxed	tax	VERB
ftr-434	1084	31	as	as	ADP
ftr-434	1084	32	long	long	ADJ
ftr-434	1084	33	-	-	PUNCT
ftr-434	1084	34	term	term	NOUN
ftr-434	1084	35	capital	capital	NOUN
ftr-434	1084	36	gain	gain	NOUN
ftr-434	1084	37	)	)	PUNCT
ftr-434	1084	38	.	.	PUNCT
ftr-434	1085	1	588	588	NUM
ftr-434	1085	2	florida	florida	PROPN
ftr-434	1085	3	tax	tax	NOUN
ftr-434	1085	4	review	review	NOUN
ftr-434	1085	5	[	[	X
ftr-434	1085	6	vol.5:8	vol.5:8	NOUN
ftr-434	1085	7	c.	c.	NOUN
ftr-434	1085	8	capital	capital	NOUN
ftr-434	1085	9	asset.—not	asset.—not	ADV
ftr-434	1085	10	surprisingly	surprisingly	ADV
ftr-434	1085	11	,	,	PUNCT
ftr-434	1085	12	in	in	ADP
ftr-434	1085	13	order	order	NOUN
ftr-434	1085	14	for	for	ADP
ftr-434	1085	15	the	the	DET
ftr-434	1085	16	sale	sale	NOUN
ftr-434	1085	17	of	of	ADP
ftr-434	1085	18	an	an	DET
ftr-434	1085	19	asset	asset	NOUN
ftr-434	1085	20	to	to	PART
ftr-434	1085	21	generate	generate	VERB
ftr-434	1085	22	long	long	ADJ
ftr-434	1085	23	-	-	PUNCT
ftr-434	1085	24	term	term	NOUN
ftr-434	1085	25	capital	capital	NOUN
ftr-434	1085	26	gain	gain	NOUN
ftr-434	1085	27	,	,	PUNCT
ftr-434	1085	28	the	the	DET
ftr-434	1085	29	asset	asset	NOUN
ftr-434	1085	30	must	must	AUX
ftr-434	1085	31	be	be	AUX
ftr-434	1085	32	a	a	DET
ftr-434	1085	33	“	"	PUNCT
ftr-434	1085	34	capital	capital	NOUN
ftr-434	1085	35	asset	asset	NOUN
ftr-434	1085	36	.	.	PUNCT
ftr-434	1085	37	”	"	PUNCT
ftr-434	1086	1	under	under	ADP
ftr-434	1086	2	section	section	NOUN
ftr-434	1086	3	1221	1221	NUM
ftr-434	1086	4	of	of	ADP
ftr-434	1086	5	the	the	DET
ftr-434	1086	6	internal	internal	ADJ
ftr-434	1086	7	revenue	revenue	NOUN
ftr-434	1086	8	code	code	NOUN
ftr-434	1086	9	,	,	PUNCT
ftr-434	1086	10	all	all	DET
ftr-434	1086	11	property	property	NOUN
ftr-434	1086	12	held	hold	VERB
ftr-434	1086	13	by	by	ADP
ftr-434	1086	14	the	the	DET
ftr-434	1086	15	taxpayer	taxpayer	NOUN
ftr-434	1086	16	which	which	PRON
ftr-434	1086	17	is	be	AUX
ftr-434	1086	18	not	not	PART
ftr-434	1086	19	specifically	specifically	ADV
ftr-434	1086	20	excluded	exclude	VERB
ftr-434	1086	21	is	be	AUX
ftr-434	1086	22	considered	consider	VERB
ftr-434	1086	23	a	a	DET
ftr-434	1086	24	“	"	PUNCT
ftr-434	1086	25	capital	capital	NOUN
ftr-434	1086	26	asset	asset	NOUN
ftr-434	1086	27	.	.	PUNCT
ftr-434	1086	28	”	"	PUNCT
ftr-434	1087	1	the	the	DET
ftr-434	1087	2	most	most	ADV
ftr-434	1087	3	significant	significant	ADJ
ftr-434	1087	4	exclusion	exclusion	NOUN
ftr-434	1087	5	for	for	ADP
ftr-434	1087	6	the	the	DET
ftr-434	1087	7	trade	trade	NOUN
ftr-434	1087	8	secret	secret	ADJ
ftr-434	1087	9	inventor	inventor	NOUN
ftr-434	1087	10	is	be	AUX
ftr-434	1087	11	for	for	ADP
ftr-434	1087	12	“	"	PUNCT
ftr-434	1087	13	stock	stock	NOUN
ftr-434	1087	14	in	in	ADP
ftr-434	1087	15	trade	trade	NOUN
ftr-434	1087	16	of	of	ADP
ftr-434	1087	17	the	the	DET
ftr-434	1087	18	taxpayer	taxpayer	NOUN
ftr-434	1087	19	or	or	CCONJ
ftr-434	1087	20	other	other	ADJ
ftr-434	1087	21	property	property	NOUN
ftr-434	1087	22	of	of	ADP
ftr-434	1087	23	a	a	DET
ftr-434	1087	24	kind	kind	NOUN
ftr-434	1087	25	which	which	PRON
ftr-434	1087	26	would	would	AUX
ftr-434	1087	27	properly	properly	ADV
ftr-434	1087	28	be	be	AUX
ftr-434	1087	29	included	include	VERB
ftr-434	1087	30	in	in	ADP
ftr-434	1087	31	the	the	DET
ftr-434	1087	32	inventory	inventory	NOUN
ftr-434	1087	33	of	of	ADP
ftr-434	1087	34	the	the	DET
ftr-434	1087	35	taxpayer	taxpayer	NOUN
ftr-434	1087	36	.	.	PUNCT
ftr-434	1087	37	.	.	PUNCT
ftr-434	1087	38	.	.	PUNCT
ftr-434	1087	39	.	.	PUNCT
ftr-434	1087	40	”	"	PUNCT
ftr-434	1088	1	also	also	ADV
ftr-434	1088	2	,	,	PUNCT
ftr-434	1088	3	the	the	DET
ftr-434	1088	4	gain	gain	NOUN
ftr-434	1088	5	from	from	ADP
ftr-434	1088	6	the	the	DET
ftr-434	1088	7	sale	sale	NOUN
ftr-434	1088	8	of	of	ADP
ftr-434	1088	9	property203	property203	PROPN
ftr-434	1088	10	used	use	VERB
ftr-434	1088	11	in	in	ADP
ftr-434	1088	12	a	a	DET
ftr-434	1088	13	trade	trade	NOUN
ftr-434	1088	14	or	or	CCONJ
ftr-434	1088	15	business	business	NOUN
ftr-434	1088	16	which	which	PRON
ftr-434	1088	17	is	be	AUX
ftr-434	1088	18	subject	subject	ADJ
ftr-434	1088	19	to	to	ADP
ftr-434	1088	20	the	the	DET
ftr-434	1088	21	allowance	allowance	NOUN
ftr-434	1088	22	for	for	ADP
ftr-434	1088	23	depreciation	depreciation	NOUN
ftr-434	1088	24	under	under	ADP
ftr-434	1088	25	section	section	NOUN
ftr-434	1088	26	167	167	NUM
ftr-434	1088	27	of	of	ADP
ftr-434	1088	28	the	the	DET
ftr-434	1088	29	internal	internal	ADJ
ftr-434	1088	30	revenue	revenue	NOUN
ftr-434	1088	31	code	code	NOUN
ftr-434	1088	32	in	in	ADP
ftr-434	1088	33	some	some	DET
ftr-434	1088	34	situations	situation	NOUN
ftr-434	1088	35	may	may	AUX
ftr-434	1088	36	be	be	AUX
ftr-434	1088	37	taxed	tax	VERB
ftr-434	1088	38	as	as	ADP
ftr-434	1088	39	ordinary	ordinary	ADJ
ftr-434	1088	40	income.204	income.204	NOUN
ftr-434	1088	41	as	as	ADP
ftr-434	1088	42	a	a	DET
ftr-434	1088	43	result	result	NOUN
ftr-434	1088	44	of	of	ADP
ftr-434	1088	45	the	the	DET
ftr-434	1088	46	inventory	inventory	NOUN
ftr-434	1088	47	exclusion	exclusion	NOUN
ftr-434	1088	48	of	of	ADP
ftr-434	1088	49	section	section	NOUN
ftr-434	1088	50	1221(a)(1	1221(a)(1	NUM
ftr-434	1088	51	)	)	PUNCT
ftr-434	1088	52	,	,	PUNCT
ftr-434	1088	53	a	a	DET
ftr-434	1088	54	professional	professional	ADJ
ftr-434	1088	55	inventor	inventor	NOUN
ftr-434	1088	56	who	who	PRON
ftr-434	1088	57	develops	develop	VERB
ftr-434	1088	58	and	and	CCONJ
ftr-434	1088	59	sells	sell	VERB
ftr-434	1088	60	trade	trade	NOUN
ftr-434	1088	61	secrets	secret	NOUN
ftr-434	1088	62	on	on	ADP
ftr-434	1088	63	a	a	DET
ftr-434	1088	64	regular	regular	ADJ
ftr-434	1088	65	basis	basis	NOUN
ftr-434	1088	66	(	(	PUNCT
ftr-434	1088	67	and	and	CCONJ
ftr-434	1088	68	therefore	therefore	ADV
ftr-434	1088	69	holds	hold	VERB
ftr-434	1088	70	trade	trade	NOUN
ftr-434	1088	71	secrets	secret	NOUN
ftr-434	1088	72	as	as	ADP
ftr-434	1088	73	“	"	PUNCT
ftr-434	1088	74	inventory	inventory	NOUN
ftr-434	1088	75	”	"	PUNCT
ftr-434	1088	76	)	)	PUNCT
ftr-434	1088	77	will	will	AUX
ftr-434	1088	78	recognize	recognize	VERB
ftr-434	1088	79	ordinary	ordinary	ADJ
ftr-434	1088	80	income	income	NOUN
ftr-434	1088	81	(	(	PUNCT
ftr-434	1088	82	rather	rather	ADV
ftr-434	1088	83	than	than	ADP
ftr-434	1088	84	capital	capital	NOUN
ftr-434	1088	85	gain	gain	NOUN
ftr-434	1088	86	)	)	PUNCT
ftr-434	1088	87	on	on	ADP
ftr-434	1088	88	the	the	DET
ftr-434	1088	89	sale	sale	NOUN
ftr-434	1088	90	of	of	ADP
ftr-434	1088	91	the	the	DET
ftr-434	1088	92	trade	trade	NOUN
ftr-434	1088	93	secrets	secret	NOUN
ftr-434	1088	94	.	.	PUNCT
ftr-434	1089	1	on	on	ADP
ftr-434	1089	2	the	the	DET
ftr-434	1089	3	other205	other205	PROPN
ftr-434	1089	4	hand	hand	NOUN
ftr-434	1089	5	,	,	PUNCT
ftr-434	1089	6	the	the	DET
ftr-434	1089	7	amateur	amateur	ADJ
ftr-434	1089	8	inventor	inventor	NOUN
ftr-434	1089	9	who	who	PRON
ftr-434	1089	10	sells	sell	VERB
ftr-434	1089	11	a	a	DET
ftr-434	1089	12	trade	trade	NOUN
ftr-434	1089	13	secret	secret	NOUN
ftr-434	1089	14	will	will	AUX
ftr-434	1089	15	be	be	AUX
ftr-434	1089	16	selling	sell	VERB
ftr-434	1089	17	a	a	DET
ftr-434	1089	18	capital	capital	NOUN
ftr-434	1089	19	asset	asset	NOUN
ftr-434	1089	20	.	.	PUNCT
ftr-434	1090	1	d.	d.	PROPN
ftr-434	1090	2	held	hold	VERB
ftr-434	1090	3	more	more	ADJ
ftr-434	1090	4	than	than	ADP
ftr-434	1090	5	one	one	NUM
ftr-434	1090	6	year.—section	year.—section	NOUN
ftr-434	1090	7	1222(3	1222(3	NUM
ftr-434	1090	8	)	)	PUNCT
ftr-434	1090	9	of	of	ADP
ftr-434	1090	10	the	the	DET
ftr-434	1090	11	internal	internal	PROPN
ftr-434	1090	12	revenue	revenue	NOUN
ftr-434	1090	13	code	code	NOUN
ftr-434	1090	14	defines	define	VERB
ftr-434	1090	15	a	a	DET
ftr-434	1090	16	“	"	PUNCT
ftr-434	1090	17	long	long	ADJ
ftr-434	1090	18	-	-	PUNCT
ftr-434	1090	19	term	term	NOUN
ftr-434	1090	20	capital	capital	NOUN
ftr-434	1090	21	gain	gain	NOUN
ftr-434	1090	22	”	"	PUNCT
ftr-434	1090	23	as	as	ADP
ftr-434	1090	24	“	"	PUNCT
ftr-434	1090	25	gain	gain	NOUN
ftr-434	1090	26	from	from	ADP
ftr-434	1090	27	the	the	DET
ftr-434	1090	28	sale	sale	NOUN
ftr-434	1090	29	or	or	CCONJ
ftr-434	1090	30	exchange	exchange	NOUN
ftr-434	1090	31	of	of	ADP
ftr-434	1090	32	a	a	DET
ftr-434	1090	33	capital	capital	NOUN
ftr-434	1090	34	asset	asset	NOUN
ftr-434	1090	35	held	hold	VERB
ftr-434	1090	36	more	more	ADJ
ftr-434	1090	37	than	than	ADP
ftr-434	1090	38	one	one	NUM
ftr-434	1090	39	year	year	NOUN
ftr-434	1090	40	.	.	PUNCT
ftr-434	1090	41	.	.	PUNCT
ftr-434	1090	42	.	.	PUNCT
ftr-434	1090	43	.	.	PUNCT
ftr-434	1090	44	”	"	PUNCT
ftr-434	1091	1	before	before	ADP
ftr-434	1091	2	the	the	DET
ftr-434	1091	3	enactment	enactment	NOUN
ftr-434	1091	4	of	of	ADP
ftr-434	1091	5	section	section	NOUN
ftr-434	1091	6	1235	1235	NUM
ftr-434	1091	7	,	,	PUNCT
ftr-434	1091	8	courts	court	NOUN
ftr-434	1091	9	held	hold	VERB
ftr-434	1091	10	that	that	SCONJ
ftr-434	1091	11	the	the	DET
ftr-434	1091	12	“	"	PUNCT
ftr-434	1091	13	holding	hold	VERB
ftr-434	1091	14	period	period	NOUN
ftr-434	1091	15	”	"	PUNCT
ftr-434	1091	16	of	of	ADP
ftr-434	1091	17	a	a	DET
ftr-434	1091	18	patent	patent	NOUN
ftr-434	1091	19	commences	commence	VERB
ftr-434	1091	20	203	203	NUM
ftr-434	1091	21	.	.	PUNCT
ftr-434	1092	1	irc	irc	PROPN
ftr-434	1092	2	§	§	PROPN
ftr-434	1092	3	1221(a)(1	1221(a)(1	NUM
ftr-434	1092	4	)	)	PUNCT
ftr-434	1092	5	.	.	PUNCT
ftr-434	1093	1	204	204	NUM
ftr-434	1093	2	.	.	PUNCT
ftr-434	1094	1	irc	irc	AUX
ftr-434	1094	2	§	§	PROPN
ftr-434	1094	3	1221(a)(2	1221(a)(2	NUM
ftr-434	1094	4	)	)	PUNCT
ftr-434	1094	5	generally	generally	ADV
ftr-434	1094	6	excludes	exclude	VERB
ftr-434	1094	7	property	property	NOUN
ftr-434	1094	8	used	use	VERB
ftr-434	1094	9	in	in	ADP
ftr-434	1094	10	a	a	DET
ftr-434	1094	11	trade	trade	NOUN
ftr-434	1094	12	or	or	CCONJ
ftr-434	1094	13	business	business	NOUN
ftr-434	1094	14	which	which	PRON
ftr-434	1094	15	is	be	AUX
ftr-434	1094	16	of	of	ADP
ftr-434	1094	17	a	a	DET
ftr-434	1094	18	character	character	NOUN
ftr-434	1094	19	subject	subject	NOUN
ftr-434	1094	20	to	to	ADP
ftr-434	1094	21	the	the	DET
ftr-434	1094	22	allowance	allowance	NOUN
ftr-434	1094	23	for	for	ADP
ftr-434	1094	24	depreciation	depreciation	NOUN
ftr-434	1094	25	under	under	ADP
ftr-434	1094	26	section	section	NOUN
ftr-434	1094	27	167	167	NUM
ftr-434	1094	28	from	from	ADP
ftr-434	1094	29	the	the	DET
ftr-434	1094	30	definition	definition	NOUN
ftr-434	1094	31	of	of	ADP
ftr-434	1094	32	a	a	DET
ftr-434	1094	33	“	"	PUNCT
ftr-434	1094	34	capital	capital	NOUN
ftr-434	1094	35	asset	asset	NOUN
ftr-434	1094	36	.	.	PUNCT
ftr-434	1094	37	”	"	PUNCT
ftr-434	1095	1	however	however	ADV
ftr-434	1095	2	,	,	PUNCT
ftr-434	1095	3	under	under	ADP
ftr-434	1095	4	irc	irc	PROPN
ftr-434	1095	5	§	§	PROPN
ftr-434	1095	6	1231	1231	NUM
ftr-434	1095	7	,	,	PUNCT
ftr-434	1095	8	a	a	DET
ftr-434	1095	9	gain	gain	NOUN
ftr-434	1095	10	from	from	ADP
ftr-434	1095	11	the	the	DET
ftr-434	1095	12	sale	sale	NOUN
ftr-434	1095	13	or	or	CCONJ
ftr-434	1095	14	exchange	exchange	NOUN
ftr-434	1095	15	of	of	ADP
ftr-434	1095	16	depreciable	depreciable	ADJ
ftr-434	1095	17	trade	trade	NOUN
ftr-434	1095	18	or	or	CCONJ
ftr-434	1095	19	business	business	NOUN
ftr-434	1095	20	property	property	NOUN
ftr-434	1095	21	will	will	AUX
ftr-434	1095	22	be	be	AUX
ftr-434	1095	23	taxed	tax	VERB
ftr-434	1095	24	as	as	ADP
ftr-434	1095	25	a	a	DET
ftr-434	1095	26	long	long	ADJ
ftr-434	1095	27	-	-	PUNCT
ftr-434	1095	28	term	term	NOUN
ftr-434	1095	29	capital	capital	NOUN
ftr-434	1095	30	gain	gain	NOUN
ftr-434	1095	31	if	if	SCONJ
ftr-434	1095	32	the	the	DET
ftr-434	1095	33	taxpayer	taxpayer	NOUN
ftr-434	1095	34	’s	’s	PART
ftr-434	1095	35	gains	gain	NOUN
ftr-434	1095	36	on	on	ADP
ftr-434	1095	37	the	the	DET
ftr-434	1095	38	sale	sale	NOUN
ftr-434	1095	39	or	or	CCONJ
ftr-434	1095	40	exchange	exchange	NOUN
ftr-434	1095	41	of	of	ADP
ftr-434	1095	42	section	section	NOUN
ftr-434	1095	43	1231	1231	NUM
ftr-434	1095	44	assets	asset	NOUN
ftr-434	1095	45	during	during	ADP
ftr-434	1095	46	the	the	DET
ftr-434	1095	47	year	year	NOUN
ftr-434	1095	48	exceed	exceed	VERB
ftr-434	1095	49	the	the	DET
ftr-434	1095	50	taxpayer	taxpayer	NOUN
ftr-434	1095	51	’s	’s	PART
ftr-434	1095	52	losses	loss	NOUN
ftr-434	1095	53	on	on	ADP
ftr-434	1095	54	the	the	DET
ftr-434	1095	55	sale	sale	NOUN
ftr-434	1095	56	or	or	CCONJ
ftr-434	1095	57	exchange	exchange	NOUN
ftr-434	1095	58	of	of	ADP
ftr-434	1095	59	section	section	NOUN
ftr-434	1095	60	1231	1231	NUM
ftr-434	1095	61	assets	asset	NOUN
ftr-434	1095	62	during	during	ADP
ftr-434	1095	63	the	the	DET
ftr-434	1095	64	year	year	NOUN
ftr-434	1095	65	.	.	PUNCT
ftr-434	1096	1	the	the	DET
ftr-434	1096	2	tax	tax	NOUN
ftr-434	1096	3	court	court	NOUN
ftr-434	1096	4	has	have	AUX
ftr-434	1096	5	held	hold	VERB
ftr-434	1096	6	that	that	SCONJ
ftr-434	1096	7	a	a	DET
ftr-434	1096	8	trade	trade	NOUN
ftr-434	1096	9	secret	secret	NOUN
ftr-434	1096	10	will	will	AUX
ftr-434	1096	11	not	not	PART
ftr-434	1096	12	be	be	AUX
ftr-434	1096	13	depreciable	depreciable	ADJ
ftr-434	1096	14	under	under	ADP
ftr-434	1096	15	irc	irc	PROPN
ftr-434	1096	16	§	§	PROPN
ftr-434	1096	17	167	167	NUM
ftr-434	1096	18	unless	unless	SCONJ
ftr-434	1096	19	it	it	PRON
ftr-434	1096	20	has	have	VERB
ftr-434	1096	21	a	a	DET
ftr-434	1096	22	reasonably	reasonably	ADV
ftr-434	1096	23	ascertainable	ascertainable	ADJ
ftr-434	1096	24	useful	useful	ADJ
ftr-434	1096	25	life	life	NOUN
ftr-434	1096	26	.	.	PUNCT
ftr-434	1097	1	yates	yates	PROPN
ftr-434	1097	2	industries	industries	PROPN
ftr-434	1097	3	,	,	PUNCT
ftr-434	1097	4	inc	inc	PROPN
ftr-434	1097	5	.	.	PROPN
ftr-434	1098	1	v.	v.	PROPN
ftr-434	1098	2	commissioner	commissioner	PROPN
ftr-434	1098	3	,	,	PUNCT
ftr-434	1098	4	58	58	NUM
ftr-434	1098	5	t.c	t.c	PROPN
ftr-434	1098	6	.	.	PROPN
ftr-434	1099	1	961	961	NUM
ftr-434	1099	2	(	(	PUNCT
ftr-434	1099	3	1972	1972	NUM
ftr-434	1099	4	)	)	PUNCT
ftr-434	1099	5	.	.	PUNCT
ftr-434	1100	1	since	since	SCONJ
ftr-434	1100	2	the	the	DET
ftr-434	1100	3	“	"	PUNCT
ftr-434	1100	4	life	life	NOUN
ftr-434	1100	5	”	"	PUNCT
ftr-434	1100	6	of	of	ADP
ftr-434	1100	7	a	a	DET
ftr-434	1100	8	trade	trade	NOUN
ftr-434	1100	9	secret	secret	NOUN
ftr-434	1100	10	will	will	AUX
ftr-434	1100	11	end	end	VERB
ftr-434	1100	12	when	when	SCONJ
ftr-434	1100	13	it	it	PRON
ftr-434	1100	14	is	be	AUX
ftr-434	1100	15	no	no	ADV
ftr-434	1100	16	longer	long	ADV
ftr-434	1100	17	a	a	DET
ftr-434	1100	18	“	"	PUNCT
ftr-434	1100	19	secret	secret	ADJ
ftr-434	1100	20	,	,	PUNCT
ftr-434	1100	21	”	"	PUNCT
ftr-434	1100	22	presumably	presumably	ADV
ftr-434	1100	23	one	one	NUM
ftr-434	1100	24	method	method	NOUN
ftr-434	1100	25	for	for	ADP
ftr-434	1100	26	establishing	establish	VERB
ftr-434	1100	27	the	the	DET
ftr-434	1100	28	duration	duration	NOUN
ftr-434	1100	29	of	of	ADP
ftr-434	1100	30	the	the	DET
ftr-434	1100	31	useful	useful	ADJ
ftr-434	1100	32	life	life	NOUN
ftr-434	1100	33	would	would	AUX
ftr-434	1100	34	be	be	AUX
ftr-434	1100	35	to	to	PART
ftr-434	1100	36	estimate	estimate	VERB
ftr-434	1100	37	the	the	DET
ftr-434	1100	38	amount	amount	NOUN
ftr-434	1100	39	of	of	ADP
ftr-434	1100	40	time	time	NOUN
ftr-434	1100	41	needed	need	VERB
ftr-434	1100	42	for	for	SCONJ
ftr-434	1100	43	others	other	NOUN
ftr-434	1100	44	to	to	PART
ftr-434	1100	45	discover	discover	VERB
ftr-434	1100	46	the	the	DET
ftr-434	1100	47	secret	secret	NOUN
ftr-434	1100	48	by	by	ADP
ftr-434	1100	49	proper	proper	ADJ
ftr-434	1100	50	means	mean	NOUN
ftr-434	1100	51	.	.	PUNCT
ftr-434	1101	1	proper	proper	ADJ
ftr-434	1101	2	means	mean	NOUN
ftr-434	1101	3	of	of	ADP
ftr-434	1101	4	discovery	discovery	NOUN
ftr-434	1101	5	include	include	VERB
ftr-434	1101	6	:	:	PUNCT
ftr-434	1101	7	(	(	PUNCT
ftr-434	1101	8	i	i	NOUN
ftr-434	1101	9	)	)	PUNCT
ftr-434	1101	10	independent	independent	ADJ
ftr-434	1101	11	discovery	discovery	NOUN
ftr-434	1101	12	,	,	PUNCT
ftr-434	1101	13	or	or	CCONJ
ftr-434	1101	14	(	(	PUNCT
ftr-434	1101	15	ii	ii	NOUN
ftr-434	1101	16	)	)	PUNCT
ftr-434	1101	17	reverse	reverse	ADJ
ftr-434	1101	18	engineering	engineering	NOUN
ftr-434	1101	19	.	.	PUNCT
ftr-434	1102	1	see	see	VERB
ftr-434	1102	2	e.	e.	PROPN
ftr-434	1102	3	i.	i.	PROPN
ftr-434	1102	4	dupont	dupont	PROPN
ftr-434	1102	5	denemours	denemours	PROPN
ftr-434	1102	6	&	&	CCONJ
ftr-434	1102	7	co.	co.	PROPN
ftr-434	1103	1	v.	v.	PROPN
ftr-434	1103	2	christopher	christopher	PROPN
ftr-434	1103	3	,	,	PUNCT
ftr-434	1103	4	431	431	NUM
ftr-434	1103	5	f.2d	f.2d	NOUN
ftr-434	1103	6	1012	1012	NUM
ftr-434	1103	7	(	(	PUNCT
ftr-434	1103	8	5th	5th	ADJ
ftr-434	1103	9	cir	cir	NOUN
ftr-434	1103	10	.	.	PROPN
ftr-434	1103	11	1970	1970	NUM
ftr-434	1103	12	)	)	PUNCT
ftr-434	1104	1	,	,	PUNCT
ftr-434	1104	2	cert	cert	NOUN
ftr-434	1104	3	denied	deny	VERB
ftr-434	1104	4	400	400	NUM
ftr-434	1104	5	u.s	u.s	PROPN
ftr-434	1104	6	.	.	PROPN
ftr-434	1104	7	1234	1234	NUM
ftr-434	1104	8	(	(	PUNCT
ftr-434	1104	9	1971	1971	NUM
ftr-434	1104	10	)	)	PUNCT
ftr-434	1104	11	(	(	PUNCT
ftr-434	1104	12	discussing	discuss	VERB
ftr-434	1104	13	“	"	PUNCT
ftr-434	1104	14	proper	proper	ADJ
ftr-434	1104	15	means	mean	NOUN
ftr-434	1104	16	”	"	PUNCT
ftr-434	1104	17	)	)	PUNCT
ftr-434	1104	18	.	.	PUNCT
ftr-434	1105	1	205	205	NUM
ftr-434	1105	2	.	.	PUNCT
ftr-434	1105	3	falk	falk	NOUN
ftr-434	1105	4	,	,	PUNCT
ftr-434	1105	5	supra	supra	PROPN
ftr-434	1105	6	note	note	NOUN
ftr-434	1105	7	152	152	NUM
ftr-434	1105	8	,	,	PUNCT
ftr-434	1105	9	at	at	ADP
ftr-434	1105	10	a-33	a-33	PROPN
ftr-434	1105	11	.	.	PUNCT
ftr-434	1106	1	in	in	ADP
ftr-434	1106	2	contrast	contrast	NOUN
ftr-434	1106	3	,	,	PUNCT
ftr-434	1106	4	under	under	ADP
ftr-434	1106	5	section	section	NOUN
ftr-434	1106	6	1235	1235	NUM
ftr-434	1106	7	,	,	PUNCT
ftr-434	1106	8	upon	upon	SCONJ
ftr-434	1106	9	the	the	DET
ftr-434	1106	10	sale	sale	NOUN
ftr-434	1106	11	or	or	CCONJ
ftr-434	1106	12	exchange	exchange	NOUN
ftr-434	1106	13	of	of	ADP
ftr-434	1106	14	a	a	DET
ftr-434	1106	15	patent	patent	NOUN
ftr-434	1106	16	,	,	PUNCT
ftr-434	1106	17	there	there	PRON
ftr-434	1106	18	is	be	VERB
ftr-434	1106	19	no	no	DET
ftr-434	1106	20	distinction	distinction	NOUN
ftr-434	1106	21	between	between	ADP
ftr-434	1106	22	the	the	DET
ftr-434	1106	23	professional	professional	ADJ
ftr-434	1106	24	and	and	CCONJ
ftr-434	1106	25	the	the	DET
ftr-434	1106	26	amateur	amateur	ADJ
ftr-434	1106	27	inventor	inventor	NOUN
ftr-434	1106	28	–	–	PUNCT
ftr-434	1106	29	any	any	DET
ftr-434	1106	30	gain	gain	NOUN
ftr-434	1106	31	on	on	ADP
ftr-434	1106	32	the	the	DET
ftr-434	1106	33	sale	sale	NOUN
ftr-434	1106	34	or	or	CCONJ
ftr-434	1106	35	exchange	exchange	NOUN
ftr-434	1106	36	of	of	ADP
ftr-434	1106	37	a	a	DET
ftr-434	1106	38	patent	patent	NOUN
ftr-434	1106	39	(	(	PUNCT
ftr-434	1106	40	or	or	CCONJ
ftr-434	1106	41	a	a	DET
ftr-434	1106	42	patent	patent	NOUN
ftr-434	1106	43	application	application	NOUN
ftr-434	1106	44	,	,	PUNCT
ftr-434	1106	45	or	or	CCONJ
ftr-434	1106	46	the	the	DET
ftr-434	1106	47	inchoate	inchoate	ADJ
ftr-434	1106	48	right	right	NOUN
ftr-434	1106	49	to	to	ADP
ftr-434	1106	50	a	a	DET
ftr-434	1106	51	patent	patent	NOUN
ftr-434	1106	52	)	)	PUNCT
ftr-434	1106	53	will	will	AUX
ftr-434	1106	54	be	be	AUX
ftr-434	1106	55	taxed	tax	VERB
ftr-434	1106	56	as	as	ADP
ftr-434	1106	57	long	long	ADJ
ftr-434	1106	58	-	-	PUNCT
ftr-434	1106	59	term	term	NOUN
ftr-434	1106	60	capital	capital	NOUN
ftr-434	1106	61	gain	gain	NOUN
ftr-434	1106	62	.	.	PUNCT
ftr-434	1107	1	2002	2002	NUM
ftr-434	1107	2	]	]	X
ftr-434	1108	1	it	it	PRON
ftr-434	1108	2	does	do	AUX
ftr-434	1108	3	not	not	PART
ftr-434	1108	4	compute	compute	VERB
ftr-434	1108	5	589	589	NUM
ftr-434	1108	6	when	when	SCONJ
ftr-434	1108	7	the	the	DET
ftr-434	1108	8	invention	invention	NOUN
ftr-434	1108	9	is	be	AUX
ftr-434	1108	10	“	"	PUNCT
ftr-434	1108	11	actually	actually	ADV
ftr-434	1108	12	reduced	reduce	VERB
ftr-434	1108	13	to	to	PART
ftr-434	1108	14	practice	practice	VERB
ftr-434	1108	15	.	.	PUNCT
ftr-434	1108	16	”	"	PUNCT
ftr-434	1109	1	presumably	presumably	ADV
ftr-434	1109	2	,	,	PUNCT
ftr-434	1109	3	a	a	DET
ftr-434	1109	4	similar206	similar206	PROPN
ftr-434	1109	5	approach	approach	NOUN
ftr-434	1109	6	would	would	AUX
ftr-434	1109	7	apply	apply	VERB
ftr-434	1109	8	when	when	SCONJ
ftr-434	1109	9	determining	determine	VERB
ftr-434	1109	10	the	the	DET
ftr-434	1109	11	holding	hold	VERB
ftr-434	1109	12	period	period	NOUN
ftr-434	1109	13	for	for	ADP
ftr-434	1109	14	a	a	DET
ftr-434	1109	15	trade	trade	NOUN
ftr-434	1109	16	secret.207	secret.207	NOUN
ftr-434	1109	17	3	3	NUM
ftr-434	1109	18	.	.	PUNCT
ftr-434	1110	1	the	the	DET
ftr-434	1110	2	“	"	PUNCT
ftr-434	1110	3	related	related	ADJ
ftr-434	1110	4	use	use	NOUN
ftr-434	1110	5	”	"	PUNCT
ftr-434	1110	6	restriction	restriction	NOUN
ftr-434	1110	7	does	do	AUX
ftr-434	1110	8	not	not	PART
ftr-434	1110	9	apply.—as	apply.—as	PROPN
ftr-434	1110	10	with	with	ADP
ftr-434	1110	11	a	a	DET
ftr-434	1110	12	patent	patent	NOUN
ftr-434	1110	13	,	,	PUNCT
ftr-434	1110	14	since	since	SCONJ
ftr-434	1110	15	a	a	DET
ftr-434	1110	16	trade	trade	NOUN
ftr-434	1110	17	secret	secret	NOUN
ftr-434	1110	18	is	be	AUX
ftr-434	1110	19	intangible	intangible	ADJ
ftr-434	1110	20	property	property	NOUN
ftr-434	1110	21	,	,	PUNCT
ftr-434	1110	22	the	the	DET
ftr-434	1110	23	related	related	ADJ
ftr-434	1110	24	use	use	NOUN
ftr-434	1110	25	restriction	restriction	NOUN
ftr-434	1110	26	of	of	ADP
ftr-434	1110	27	section	section	NOUN
ftr-434	1110	28	170(e)(1)(b	170(e)(1)(b	NUM
ftr-434	1110	29	)	)	PUNCT
ftr-434	1110	30	should	should	AUX
ftr-434	1110	31	not	not	PART
ftr-434	1110	32	apply	apply	VERB
ftr-434	1110	33	to	to	ADP
ftr-434	1110	34	a	a	DET
ftr-434	1110	35	charitable	charitable	ADJ
ftr-434	1110	36	gift	gift	NOUN
ftr-434	1110	37	of	of	ADP
ftr-434	1110	38	a	a	DET
ftr-434	1110	39	trade	trade	NOUN
ftr-434	1110	40	secret	secret	NOUN
ftr-434	1110	41	.	.	PUNCT
ftr-434	1111	1	c.	c.	NOUN
ftr-434	1111	2	trademarks	trademark	NOUN
ftr-434	1111	3	and	and	CCONJ
ftr-434	1111	4	charitable	charitable	ADJ
ftr-434	1111	5	giving	giving	NOUN
ftr-434	1111	6	like	like	ADP
ftr-434	1111	7	the	the	DET
ftr-434	1111	8	trade	trade	NOUN
ftr-434	1111	9	secret	secret	NOUN
ftr-434	1111	10	inventor	inventor	NOUN
ftr-434	1111	11	,	,	PUNCT
ftr-434	1111	12	the	the	DET
ftr-434	1111	13	owner	owner	NOUN
ftr-434	1111	14	of	of	ADP
ftr-434	1111	15	a	a	DET
ftr-434	1111	16	trademark	trademark	NOUN
ftr-434	1111	17	may	may	AUX
ftr-434	1111	18	be	be	AUX
ftr-434	1111	19	able	able	ADJ
ftr-434	1111	20	to	to	PART
ftr-434	1111	21	donate	donate	VERB
ftr-434	1111	22	his	his	PRON
ftr-434	1111	23	or	or	CCONJ
ftr-434	1111	24	her	her	PRON
ftr-434	1111	25	trademark	trademark	NOUN
ftr-434	1111	26	to	to	ADP
ftr-434	1111	27	a	a	DET
ftr-434	1111	28	charity	charity	NOUN
ftr-434	1111	29	and	and	CCONJ
ftr-434	1111	30	deduct	deduct	VERB
ftr-434	1111	31	an	an	DET
ftr-434	1111	32	amount	amount	NOUN
ftr-434	1111	33	equal	equal	ADJ
ftr-434	1111	34	to	to	ADP
ftr-434	1111	35	the	the	DET
ftr-434	1111	36	full	full	ADJ
ftr-434	1111	37	fair	fair	ADJ
ftr-434	1111	38	market	market	NOUN
ftr-434	1111	39	value	value	NOUN
ftr-434	1111	40	of	of	ADP
ftr-434	1111	41	the	the	DET
ftr-434	1111	42	trademark	trademark	NOUN
ftr-434	1111	43	as	as	ADP
ftr-434	1111	44	a	a	DET
ftr-434	1111	45	charitable	charitable	ADJ
ftr-434	1111	46	contribution	contribution	NOUN
ftr-434	1111	47	.	.	PUNCT
ftr-434	1112	1	as	as	SCONJ
ftr-434	1112	2	discussed	discuss	VERB
ftr-434	1112	3	above	above	ADV
ftr-434	1112	4	,	,	PUNCT
ftr-434	1112	5	to	to	PART
ftr-434	1112	6	obtain	obtain	VERB
ftr-434	1112	7	a	a	DET
ftr-434	1112	8	full	full	ADJ
ftr-434	1112	9	fair	fair	ADJ
ftr-434	1112	10	market	market	NOUN
ftr-434	1112	11	value	value	NOUN
ftr-434	1112	12	deduction	deduction	NOUN
ftr-434	1112	13	on	on	ADP
ftr-434	1112	14	a	a	DET
ftr-434	1112	15	charitable	charitable	ADJ
ftr-434	1112	16	contribution	contribution	NOUN
ftr-434	1112	17	of	of	ADP
ftr-434	1112	18	property	property	NOUN
ftr-434	1112	19	,	,	PUNCT
ftr-434	1112	20	the	the	DET
ftr-434	1112	21	gain	gain	NOUN
ftr-434	1112	22	from	from	ADP
ftr-434	1112	23	a	a	DET
ftr-434	1112	24	hypothetical	hypothetical	ADJ
ftr-434	1112	25	sale	sale	NOUN
ftr-434	1112	26	of	of	ADP
ftr-434	1112	27	the	the	DET
ftr-434	1112	28	donated	donate	VERB
ftr-434	1112	29	property	property	NOUN
ftr-434	1112	30	would	would	AUX
ftr-434	1112	31	need	need	VERB
ftr-434	1112	32	to	to	PART
ftr-434	1112	33	be	be	AUX
ftr-434	1112	34	taxed	tax	VERB
ftr-434	1112	35	as	as	ADP
ftr-434	1112	36	a	a	DET
ftr-434	1112	37	long	long	ADJ
ftr-434	1112	38	-	-	PUNCT
ftr-434	1112	39	term	term	NOUN
ftr-434	1112	40	capital	capital	NOUN
ftr-434	1112	41	gain	gain	NOUN
ftr-434	1112	42	(	(	PUNCT
ftr-434	1112	43	rather	rather	ADV
ftr-434	1112	44	than	than	ADP
ftr-434	1112	45	ordinary	ordinary	ADJ
ftr-434	1112	46	income	income	NOUN
ftr-434	1112	47	)	)	PUNCT
ftr-434	1112	48	.	.	PUNCT
ftr-434	1113	1	traditionally	traditionally	ADV
ftr-434	1113	2	the	the	DET
ftr-434	1113	3	grant	grant	NOUN
ftr-434	1113	4	of	of	ADP
ftr-434	1113	5	a	a	DET
ftr-434	1113	6	perpetual	perpetual	ADJ
ftr-434	1113	7	right	right	NOUN
ftr-434	1113	8	to	to	PART
ftr-434	1113	9	exploit	exploit	VERB
ftr-434	1113	10	a208	a208	PROPN
ftr-434	1113	11	trademark	trademark	NOUN
ftr-434	1113	12	,	,	PUNCT
ftr-434	1113	13	trade	trade	NOUN
ftr-434	1113	14	name	name	NOUN
ftr-434	1113	15	or	or	CCONJ
ftr-434	1113	16	franchise	franchise	NOUN
ftr-434	1113	17	was	be	AUX
ftr-434	1113	18	considered	consider	VERB
ftr-434	1113	19	a	a	DET
ftr-434	1113	20	capital	capital	NOUN
ftr-434	1113	21	transaction	transaction	NOUN
ftr-434	1113	22	eligible	eligible	ADJ
ftr-434	1113	23	for	for	ADP
ftr-434	1113	24	long	long	ADJ
ftr-434	1113	25	-	-	PUNCT
ftr-434	1113	26	term	term	NOUN
ftr-434	1113	27	capital	capital	NOUN
ftr-434	1113	28	gain	gain	NOUN
ftr-434	1113	29	treatment	treatment	NOUN
ftr-434	1113	30	.	.	PUNCT
ftr-434	1114	1	as	as	SCONJ
ftr-434	1114	2	discussed	discuss	VERB
ftr-434	1114	3	above	above	ADV
ftr-434	1114	4	in	in	ADP
ftr-434	1114	5	the	the	DET
ftr-434	1114	6	case	case	NOUN
ftr-434	1114	7	of	of	ADP
ftr-434	1114	8	a209	a209	PROPN
ftr-434	1114	9	transfer	transfer	NOUN
ftr-434	1114	10	of	of	ADP
ftr-434	1114	11	a	a	DET
ftr-434	1114	12	trade	trade	NOUN
ftr-434	1114	13	secret	secret	NOUN
ftr-434	1114	14	,	,	PUNCT
ftr-434	1114	15	the	the	DET
ftr-434	1114	16	general	general	ADJ
ftr-434	1114	17	tax	tax	NOUN
ftr-434	1114	18	rules	rule	NOUN
ftr-434	1114	19	that	that	PRON
ftr-434	1114	20	must	must	AUX
ftr-434	1114	21	be	be	AUX
ftr-434	1114	22	met	meet	VERB
ftr-434	1114	23	for	for	SCONJ
ftr-434	1114	24	a	a	DET
ftr-434	1114	25	taxpayer	taxpayer	NOUN
ftr-434	1114	26	to	to	PART
ftr-434	1114	27	enjoy	enjoy	VERB
ftr-434	1114	28	long	long	ADJ
ftr-434	1114	29	-	-	PUNCT
ftr-434	1114	30	term	term	NOUN
ftr-434	1114	31	capital	capital	NOUN
ftr-434	1114	32	gain	gain	NOUN
ftr-434	1114	33	treatment	treatment	NOUN
ftr-434	1114	34	are	be	AUX
ftr-434	1114	35	:	:	PUNCT
ftr-434	1114	36	(	(	PUNCT
ftr-434	1114	37	i	i	NOUN
ftr-434	1114	38	)	)	PUNCT
ftr-434	1114	39	there	there	PRON
ftr-434	1114	40	must	must	AUX
ftr-434	1114	41	be	be	AUX
ftr-434	1114	42	a	a	DET
ftr-434	1114	43	sale	sale	NOUN
ftr-434	1114	44	or	or	CCONJ
ftr-434	1114	45	exchange	exchange	NOUN
ftr-434	1114	46	;	;	PUNCT
ftr-434	1114	47	(	(	PUNCT
ftr-434	1114	48	ii	ii	NOUN
ftr-434	1114	49	)	)	PUNCT
ftr-434	1114	50	of	of	ADP
ftr-434	1114	51	property	property	NOUN
ftr-434	1114	52	;	;	PUNCT
ftr-434	1114	53	(	(	PUNCT
ftr-434	1114	54	iii	iii	X
ftr-434	1114	55	)	)	PUNCT
ftr-434	1114	56	which	which	PRON
ftr-434	1114	57	is	be	AUX
ftr-434	1114	58	a	a	DET
ftr-434	1114	59	capital	capital	NOUN
ftr-434	1114	60	asset	asset	NOUN
ftr-434	1114	61	;	;	PUNCT
ftr-434	1114	62	and	and	CCONJ
ftr-434	1114	63	(	(	PUNCT
ftr-434	1114	64	iv	iv	X
ftr-434	1114	65	)	)	PUNCT
ftr-434	1114	66	which	which	PRON
ftr-434	1114	67	has210	has210	PROPN
ftr-434	1114	68	been	be	AUX
ftr-434	1114	69	held	hold	VERB
ftr-434	1114	70	by	by	ADP
ftr-434	1114	71	the	the	DET
ftr-434	1114	72	taxpayer	taxpayer	NOUN
ftr-434	1114	73	for	for	ADP
ftr-434	1114	74	more	more	ADJ
ftr-434	1114	75	than	than	ADP
ftr-434	1114	76	one	one	NUM
ftr-434	1114	77	year	year	NOUN
ftr-434	1114	78	.	.	PUNCT
ftr-434	1115	1	as	as	ADP
ftr-434	1115	2	a	a	DET
ftr-434	1115	3	result	result	NOUN
ftr-434	1115	4	of	of	ADP
ftr-434	1115	5	uncertainty	uncertainty	NOUN
ftr-434	1115	6	and	and	CCONJ
ftr-434	1115	7	conflicting	conflicting	ADJ
ftr-434	1115	8	court	court	NOUN
ftr-434	1115	9	opinions	opinion	NOUN
ftr-434	1115	10	,	,	PUNCT
ftr-434	1115	11	in	in	ADP
ftr-434	1115	12	1969	1969	NUM
ftr-434	1115	13	congress	congress	NOUN
ftr-434	1115	14	enacted	enact	VERB
ftr-434	1115	15	section	section	NOUN
ftr-434	1115	16	1253	1253	NUM
ftr-434	1115	17	of	of	ADP
ftr-434	1115	18	the	the	DET
ftr-434	1115	19	code	code	NOUN
ftr-434	1115	20	to	to	PART
ftr-434	1115	21	provide	provide	VERB
ftr-434	1115	22	that	that	SCONJ
ftr-434	1115	23	under	under	ADP
ftr-434	1115	24	certain	certain	ADJ
ftr-434	1115	25	situations	situation	NOUN
ftr-434	1115	26	the	the	DET
ftr-434	1115	27	transfer	transfer	NOUN
ftr-434	1115	28	of	of	ADP
ftr-434	1115	29	a	a	DET
ftr-434	1115	30	trademark	trademark	NOUN
ftr-434	1115	31	,	,	PUNCT
ftr-434	1115	32	trade	trade	NOUN
ftr-434	1115	33	name	name	NOUN
ftr-434	1115	34	or	or	CCONJ
ftr-434	1115	35	franchise	franchise	NOUN
ftr-434	1115	36	will	will	AUX
ftr-434	1115	37	not	not	PART
ftr-434	1115	38	be	be	AUX
ftr-434	1115	39	206	206	NUM
ftr-434	1115	40	.	.	PUNCT
ftr-434	1116	1	the	the	DET
ftr-434	1116	2	term	term	NOUN
ftr-434	1116	3	“	"	PUNCT
ftr-434	1116	4	reduced	reduce	VERB
ftr-434	1116	5	to	to	PART
ftr-434	1116	6	practice	practice	VERB
ftr-434	1116	7	”	"	PUNCT
ftr-434	1116	8	is	be	AUX
ftr-434	1116	9	used	use	VERB
ftr-434	1116	10	in	in	ADP
ftr-434	1116	11	the	the	DET
ftr-434	1116	12	patent	patent	NOUN
ftr-434	1116	13	act	act	NOUN
ftr-434	1116	14	.	.	PUNCT
ftr-434	1117	1	35	35	NUM
ftr-434	1117	2	u.s.c	u.s.c	NOUN
ftr-434	1117	3	.	.	PUNCT
ftr-434	1118	1	§	§	PROPN
ftr-434	1118	2	102(g	102(g	PROPN
ftr-434	1118	3	)	)	PUNCT
ftr-434	1118	4	.	.	PUNCT
ftr-434	1119	1	a	a	DET
ftr-434	1119	2	district	district	NOUN
ftr-434	1119	3	court	court	NOUN
ftr-434	1119	4	has	have	AUX
ftr-434	1119	5	stated	state	VERB
ftr-434	1119	6	that	that	SCONJ
ftr-434	1119	7	an	an	DET
ftr-434	1119	8	invention	invention	NOUN
ftr-434	1119	9	is	be	AUX
ftr-434	1119	10	reduced	reduce	VERB
ftr-434	1119	11	to	to	PART
ftr-434	1119	12	practice	practice	VERB
ftr-434	1119	13	by	by	ADP
ftr-434	1119	14	a	a	DET
ftr-434	1119	15	“	"	PUNCT
ftr-434	1119	16	demonstration	demonstration	NOUN
ftr-434	1119	17	that	that	PRON
ftr-434	1119	18	the	the	DET
ftr-434	1119	19	inventor	inventor	NOUN
ftr-434	1119	20	’s	’s	PART
ftr-434	1119	21	idea	idea	NOUN
ftr-434	1119	22	works	work	VERB
ftr-434	1119	23	.	.	PUNCT
ftr-434	1119	24	”	"	PUNCT
ftr-434	1120	1	allied	allied	PROPN
ftr-434	1120	2	chemical	chemical	PROPN
ftr-434	1120	3	corp	corp	PROPN
ftr-434	1120	4	.	.	PROPN
ftr-434	1120	5	v.	v.	PROPN
ftr-434	1120	6	united	united	PROPN
ftr-434	1120	7	states	states	PROPN
ftr-434	1120	8	,	,	PUNCT
ftr-434	1120	9	66	66	NUM
ftr-434	1120	10	-	-	SYM
ftr-434	1120	11	1	1	NUM
ftr-434	1120	12	u.s	u.s	PROPN
ftr-434	1120	13	.	.	PROPN
ftr-434	1120	14	tax	tax	PROPN
ftr-434	1120	15	cas	cas	PROPN
ftr-434	1120	16	.	.	PUNCT
ftr-434	1121	1	(	(	PUNCT
ftr-434	1121	2	cch	cch	PROPN
ftr-434	1121	3	)	)	PUNCT
ftr-434	1121	4	¶	¶	NOUN
ftr-434	1121	5	9212	9212	NUM
ftr-434	1121	6	(	(	PUNCT
ftr-434	1121	7	s.d.n.y	s.d.n.y	PROPN
ftr-434	1121	8	.	.	PROPN
ftr-434	1121	9	1966	1966	NUM
ftr-434	1121	10	)	)	PUNCT
ftr-434	1121	11	,	,	PUNCT
ftr-434	1121	12	aff’d	aff’d	VERB
ftr-434	1121	13	.	.	PUNCT
ftr-434	1122	1	370	370	NUM
ftr-434	1122	2	f.2d	f.2d	NUM
ftr-434	1122	3	697	697	NUM
ftr-434	1122	4	(	(	PUNCT
ftr-434	1122	5	2d	2d	NUM
ftr-434	1122	6	cir	cir	NOUN
ftr-434	1122	7	.	.	PROPN
ftr-434	1122	8	1967	1967	NUM
ftr-434	1122	9	)	)	PUNCT
ftr-434	1122	10	.	.	PUNCT
ftr-434	1123	1	see	see	VERB
ftr-434	1123	2	also	also	ADV
ftr-434	1123	3	regs	reg	VERB
ftr-434	1123	4	.	.	PUNCT
ftr-434	1124	1	§	§	PROPN
ftr-434	1124	2	1.12352(e	1.12352(e	NUM
ftr-434	1124	3	)	)	PUNCT
ftr-434	1124	4	(	(	PUNCT
ftr-434	1124	5	“	"	PUNCT
ftr-434	1124	6	generally	generally	ADV
ftr-434	1124	7	an	an	DET
ftr-434	1124	8	invention	invention	NOUN
ftr-434	1124	9	is	be	AUX
ftr-434	1124	10	reduced	reduce	VERB
ftr-434	1124	11	to	to	ADP
ftr-434	1124	12	actual	actual	ADJ
ftr-434	1124	13	practice	practice	NOUN
ftr-434	1124	14	when	when	SCONJ
ftr-434	1124	15	it	it	PRON
ftr-434	1124	16	has	have	AUX
ftr-434	1124	17	been	be	AUX
ftr-434	1124	18	tested	test	VERB
ftr-434	1124	19	and	and	CCONJ
ftr-434	1124	20	operated	operate	VERB
ftr-434	1124	21	successfully	successfully	ADV
ftr-434	1124	22	under	under	ADP
ftr-434	1124	23	operating	operating	NOUN
ftr-434	1124	24	conditions	condition	NOUN
ftr-434	1124	25	.	.	PUNCT
ftr-434	1125	1	this	this	PRON
ftr-434	1125	2	may	may	AUX
ftr-434	1125	3	occur	occur	VERB
ftr-434	1125	4	before	before	ADP
ftr-434	1125	5	or	or	CCONJ
ftr-434	1125	6	after	after	ADP
ftr-434	1125	7	application	application	NOUN
ftr-434	1125	8	for	for	ADP
ftr-434	1125	9	a	a	DET
ftr-434	1125	10	patent	patent	NOUN
ftr-434	1125	11	but	but	CCONJ
ftr-434	1125	12	can	can	AUX
ftr-434	1125	13	not	not	PART
ftr-434	1125	14	occur	occur	VERB
ftr-434	1125	15	later	later	ADV
ftr-434	1125	16	than	than	ADP
ftr-434	1125	17	the	the	DET
ftr-434	1125	18	earliest	early	ADJ
ftr-434	1125	19	time	time	NOUN
ftr-434	1125	20	that	that	PRON
ftr-434	1125	21	commercial	commercial	ADJ
ftr-434	1125	22	exploitation	exploitation	NOUN
ftr-434	1125	23	of	of	ADP
ftr-434	1125	24	the	the	DET
ftr-434	1125	25	invention	invention	NOUN
ftr-434	1125	26	occurs	occur	VERB
ftr-434	1125	27	”	"	PUNCT
ftr-434	1125	28	)	)	PUNCT
ftr-434	1125	29	.	.	PUNCT
ftr-434	1126	1	207	207	NUM
ftr-434	1126	2	.	.	PUNCT
ftr-434	1127	1	see	see	VERB
ftr-434	1127	2	falk	falk	NOUN
ftr-434	1127	3	,	,	PUNCT
ftr-434	1127	4	supra	supra	PROPN
ftr-434	1127	5	note	note	NOUN
ftr-434	1127	6	152	152	NUM
ftr-434	1127	7	,	,	PUNCT
ftr-434	1127	8	at	at	ADP
ftr-434	1127	9	a-32	a-32	PROPN
ftr-434	1127	10	.	.	PUNCT
ftr-434	1128	1	again	again	ADV
ftr-434	1128	2	the	the	DET
ftr-434	1128	3	donor	donor	NOUN
ftr-434	1128	4	of	of	ADP
ftr-434	1128	5	a	a	DET
ftr-434	1128	6	patent	patent	NOUN
ftr-434	1128	7	has	have	VERB
ftr-434	1128	8	an	an	DET
ftr-434	1128	9	advantage	advantage	NOUN
ftr-434	1128	10	over	over	ADP
ftr-434	1128	11	the	the	DET
ftr-434	1128	12	donor	donor	NOUN
ftr-434	1128	13	of	of	ADP
ftr-434	1128	14	a	a	DET
ftr-434	1128	15	trade	trade	NOUN
ftr-434	1128	16	secret	secret	NOUN
ftr-434	1128	17	.	.	PUNCT
ftr-434	1129	1	the	the	DET
ftr-434	1129	2	gain	gain	NOUN
ftr-434	1129	3	from	from	ADP
ftr-434	1129	4	the	the	DET
ftr-434	1129	5	sale	sale	NOUN
ftr-434	1129	6	of	of	ADP
ftr-434	1129	7	a	a	DET
ftr-434	1129	8	patent	patent	NOUN
ftr-434	1129	9	will	will	AUX
ftr-434	1129	10	be	be	AUX
ftr-434	1129	11	taxed	tax	VERB
ftr-434	1129	12	as	as	ADP
ftr-434	1129	13	long	long	ADJ
ftr-434	1129	14	-	-	PUNCT
ftr-434	1129	15	term	term	NOUN
ftr-434	1129	16	capital	capital	NOUN
ftr-434	1129	17	gain	gain	NOUN
ftr-434	1129	18	under	under	ADP
ftr-434	1129	19	irc	irc	PROPN
ftr-434	1129	20	§	§	NOUN
ftr-434	1129	21	1235(a	1235(a	NUM
ftr-434	1129	22	)	)	PUNCT
ftr-434	1129	23	whether	whether	SCONJ
ftr-434	1129	24	or	or	CCONJ
ftr-434	1129	25	not	not	PART
ftr-434	1129	26	the	the	DET
ftr-434	1129	27	seller	seller	NOUN
ftr-434	1129	28	has	have	AUX
ftr-434	1129	29	held	hold	VERB
ftr-434	1129	30	the	the	DET
ftr-434	1129	31	patent	patent	NOUN
ftr-434	1129	32	rights	right	NOUN
ftr-434	1129	33	for	for	ADP
ftr-434	1129	34	more	more	ADJ
ftr-434	1129	35	than	than	ADP
ftr-434	1129	36	one	one	NUM
ftr-434	1129	37	year	year	NOUN
ftr-434	1129	38	.	.	PUNCT
ftr-434	1130	1	208	208	NUM
ftr-434	1130	2	.	.	PUNCT
ftr-434	1130	3	irc	irc	PROPN
ftr-434	1130	4	§	§	PROPN
ftr-434	1130	5	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1130	6	)	)	PUNCT
ftr-434	1130	7	.	.	PUNCT
ftr-434	1131	1	209	209	NUM
ftr-434	1131	2	.	.	PUNCT
ftr-434	1132	1	seattle	seattle	PROPN
ftr-434	1132	2	brewing	brewing	PROPN
ftr-434	1132	3	&	&	CCONJ
ftr-434	1132	4	malting	malting	PROPN
ftr-434	1132	5	co.	co.	PROPN
ftr-434	1133	1	v.	v.	PROPN
ftr-434	1133	2	commissioner	commissioner	PROPN
ftr-434	1133	3	,	,	PUNCT
ftr-434	1133	4	6	6	NUM
ftr-434	1133	5	t.c	t.c	PROPN
ftr-434	1133	6	.	.	PROPN
ftr-434	1133	7	856	856	NUM
ftr-434	1133	8	,	,	PUNCT
ftr-434	1133	9	873	873	NUM
ftr-434	1133	10	(	(	PUNCT
ftr-434	1133	11	1946	1946	NUM
ftr-434	1133	12	)	)	PUNCT
ftr-434	1133	13	;	;	PUNCT
ftr-434	1133	14	see	see	VERB
ftr-434	1133	15	generally	generally	ADV
ftr-434	1133	16	,	,	PUNCT
ftr-434	1133	17	charles	charles	PROPN
ftr-434	1133	18	falk	falk	NOUN
ftr-434	1133	19	,	,	PUNCT
ftr-434	1133	20	tax	tax	NOUN
ftr-434	1133	21	planning	planning	NOUN
ftr-434	1133	22	for	for	ADP
ftr-434	1133	23	the	the	DET
ftr-434	1133	24	development	development	NOUN
ftr-434	1133	25	and	and	CCONJ
ftr-434	1133	26	licensing	licensing	NOUN
ftr-434	1133	27	of	of	ADP
ftr-434	1133	28	copyrights	copyright	NOUN
ftr-434	1133	29	,	,	PUNCT
ftr-434	1133	30	computer	computer	NOUN
ftr-434	1133	31	software	software	NOUN
ftr-434	1133	32	,	,	PUNCT
ftr-434	1133	33	trademarks	trademark	NOUN
ftr-434	1133	34	,	,	PUNCT
ftr-434	1133	35	and	and	CCONJ
ftr-434	1133	36	franchises	franchise	NOUN
ftr-434	1133	37	,	,	PUNCT
ftr-434	1133	38	558	558	NUM
ftr-434	1133	39	tax	tax	NOUN
ftr-434	1133	40	mgmt	mgmt	NOUN
ftr-434	1133	41	.	.	PUNCT
ftr-434	1134	1	(	(	PUNCT
ftr-434	1134	2	bna	bna	PROPN
ftr-434	1134	3	)	)	PUNCT
ftr-434	1134	4	a-44	a-44	PROPN
ftr-434	1134	5	(	(	PUNCT
ftr-434	1134	6	1997	1997	NUM
ftr-434	1134	7	)	)	PUNCT
ftr-434	1134	8	.	.	PUNCT
ftr-434	1135	1	210	210	NUM
ftr-434	1135	2	.	.	PUNCT
ftr-434	1136	1	the	the	DET
ftr-434	1136	2	mere	mere	ADJ
ftr-434	1136	3	granting	granting	NOUN
ftr-434	1136	4	of	of	ADP
ftr-434	1136	5	a	a	DET
ftr-434	1136	6	limited	limited	ADJ
ftr-434	1136	7	trademark	trademark	NOUN
ftr-434	1136	8	license	license	NOUN
ftr-434	1136	9	would	would	AUX
ftr-434	1136	10	not	not	PART
ftr-434	1136	11	be	be	AUX
ftr-434	1136	12	a	a	DET
ftr-434	1136	13	“	"	PUNCT
ftr-434	1136	14	sale	sale	NOUN
ftr-434	1136	15	or	or	CCONJ
ftr-434	1136	16	exchange	exchange	NOUN
ftr-434	1136	17	;	;	PUNCT
ftr-434	1136	18	”	"	PUNCT
ftr-434	1136	19	rather	rather	ADV
ftr-434	1136	20	it	it	PRON
ftr-434	1136	21	would	would	AUX
ftr-434	1136	22	generate	generate	VERB
ftr-434	1136	23	royalties	royalty	NOUN
ftr-434	1136	24	taxed	tax	VERB
ftr-434	1136	25	as	as	ADP
ftr-434	1136	26	ordinary	ordinary	ADJ
ftr-434	1136	27	income	income	NOUN
ftr-434	1136	28	.	.	PUNCT
ftr-434	1137	1	irc	irc	PROPN
ftr-434	1137	2	§	§	PROPN
ftr-434	1137	3	61(a)(6	61(a)(6	NUM
ftr-434	1137	4	)	)	PUNCT
ftr-434	1137	5	.	.	PUNCT
ftr-434	1138	1	590	590	NUM
ftr-434	1138	2	florida	florida	PROPN
ftr-434	1138	3	tax	tax	NOUN
ftr-434	1138	4	review	review	NOUN
ftr-434	1138	5	[	[	X
ftr-434	1138	6	vol.5:8	vol.5:8	NOUN
ftr-434	1138	7	treated	treat	VERB
ftr-434	1138	8	as	as	ADP
ftr-434	1138	9	the	the	DET
ftr-434	1138	10	sale	sale	NOUN
ftr-434	1138	11	or	or	CCONJ
ftr-434	1138	12	exchange	exchange	NOUN
ftr-434	1138	13	of	of	ADP
ftr-434	1138	14	a	a	DET
ftr-434	1138	15	capital	capital	NOUN
ftr-434	1138	16	asset	asset	NOUN
ftr-434	1138	17	.	.	PUNCT
ftr-434	1139	1	prior	prior	ADV
ftr-434	1139	2	to	to	ADP
ftr-434	1139	3	the	the	DET
ftr-434	1139	4	enactment	enactment	NOUN
ftr-434	1139	5	of211	of211	PROPN
ftr-434	1139	6	section	section	NOUN
ftr-434	1139	7	1253	1253	NUM
ftr-434	1139	8	,	,	PUNCT
ftr-434	1139	9	taxpayers	taxpayer	NOUN
ftr-434	1139	10	,	,	PUNCT
ftr-434	1139	11	the	the	DET
ftr-434	1139	12	irs	irs	PROPN
ftr-434	1139	13	,	,	PUNCT
ftr-434	1139	14	and	and	CCONJ
ftr-434	1139	15	the	the	DET
ftr-434	1139	16	courts	court	NOUN
ftr-434	1139	17	struggled	struggle	VERB
ftr-434	1139	18	with	with	ADP
ftr-434	1139	19	cases	case	NOUN
ftr-434	1139	20	in	in	ADP
ftr-434	1139	21	which	which	PRON
ftr-434	1139	22	payments	payment	NOUN
ftr-434	1139	23	for	for	ADP
ftr-434	1139	24	a	a	DET
ftr-434	1139	25	franchise	franchise	NOUN
ftr-434	1139	26	were	be	AUX
ftr-434	1139	27	made	make	VERB
ftr-434	1139	28	over	over	ADP
ftr-434	1139	29	a	a	DET
ftr-434	1139	30	series	series	NOUN
ftr-434	1139	31	of	of	ADP
ftr-434	1139	32	years	year	NOUN
ftr-434	1139	33	and	and	CCONJ
ftr-434	1139	34	the	the	DET
ftr-434	1139	35	payments	payment	NOUN
ftr-434	1139	36	were	be	AUX
ftr-434	1139	37	measured	measure	VERB
ftr-434	1139	38	by	by	ADP
ftr-434	1139	39	a	a	DET
ftr-434	1139	40	percentage	percentage	NOUN
ftr-434	1139	41	of	of	ADP
ftr-434	1139	42	the	the	DET
ftr-434	1139	43	selling	selling	NOUN
ftr-434	1139	44	price	price	NOUN
ftr-434	1139	45	of	of	ADP
ftr-434	1139	46	the	the	DET
ftr-434	1139	47	products	product	NOUN
ftr-434	1139	48	sold	sell	VERB
ftr-434	1139	49	or	or	CCONJ
ftr-434	1139	50	based	base	VERB
ftr-434	1139	51	on	on	ADP
ftr-434	1139	52	the	the	DET
ftr-434	1139	53	units	unit	NOUN
ftr-434	1139	54	manufactured	manufacture	VERB
ftr-434	1139	55	or	or	CCONJ
ftr-434	1139	56	sold	sell	VERB
ftr-434	1139	57	.	.	PUNCT
ftr-434	1140	1	sometimes	sometimes	ADV
ftr-434	1140	2	the	the	DET
ftr-434	1140	3	arrangement	arrangement	NOUN
ftr-434	1140	4	was	be	AUX
ftr-434	1140	5	treated212	treated212	PROPN
ftr-434	1140	6	as	as	ADP
ftr-434	1140	7	a	a	DET
ftr-434	1140	8	license	license	NOUN
ftr-434	1140	9	,	,	PUNCT
ftr-434	1140	10	and	and	CCONJ
ftr-434	1140	11	sometimes	sometimes	ADV
ftr-434	1140	12	the	the	DET
ftr-434	1140	13	arrangement	arrangement	NOUN
ftr-434	1140	14	was	be	AUX
ftr-434	1140	15	treated	treat	VERB
ftr-434	1140	16	as	as	ADP
ftr-434	1140	17	the	the	DET
ftr-434	1140	18	sale	sale	NOUN
ftr-434	1140	19	of	of	ADP
ftr-434	1140	20	a213	a213	PROPN
ftr-434	1140	21	capital	capital	NOUN
ftr-434	1140	22	asset	asset	NOUN
ftr-434	1140	23	.	.	PUNCT
ftr-434	1141	1	section	section	NOUN
ftr-434	1141	2	1253(a	1253(a	NUM
ftr-434	1141	3	)	)	PUNCT
ftr-434	1141	4	provides	provide	VERB
ftr-434	1141	5	that	that	SCONJ
ftr-434	1141	6	the	the	DET
ftr-434	1141	7	transfer	transfer	NOUN
ftr-434	1141	8	will	will	AUX
ftr-434	1141	9	not	not	PART
ftr-434	1141	10	be	be	AUX
ftr-434	1141	11	treated	treat	VERB
ftr-434	1141	12	as214	as214	PROPN
ftr-434	1141	13	the	the	DET
ftr-434	1141	14	sale	sale	NOUN
ftr-434	1141	15	or	or	CCONJ
ftr-434	1141	16	exchange	exchange	NOUN
ftr-434	1141	17	of	of	ADP
ftr-434	1141	18	a	a	DET
ftr-434	1141	19	capital	capital	NOUN
ftr-434	1141	20	asset	asset	NOUN
ftr-434	1141	21	if	if	SCONJ
ftr-434	1141	22	“	"	PUNCT
ftr-434	1141	23	the	the	DET
ftr-434	1141	24	transferor	transferor	NOUN
ftr-434	1141	25	retains	retain	VERB
ftr-434	1141	26	any	any	DET
ftr-434	1141	27	significant	significant	ADJ
ftr-434	1141	28	power	power	NOUN
ftr-434	1141	29	,	,	PUNCT
ftr-434	1141	30	right	right	ADJ
ftr-434	1141	31	,	,	PUNCT
ftr-434	1141	32	or	or	CCONJ
ftr-434	1141	33	continuing	continue	VERB
ftr-434	1141	34	interest	interest	NOUN
ftr-434	1141	35	with	with	ADP
ftr-434	1141	36	respect	respect	NOUN
ftr-434	1141	37	to	to	ADP
ftr-434	1141	38	the	the	DET
ftr-434	1141	39	subject	subject	ADJ
ftr-434	1141	40	matter	matter	NOUN
ftr-434	1141	41	of	of	ADP
ftr-434	1141	42	the	the	DET
ftr-434	1141	43	franchise	franchise	NOUN
ftr-434	1141	44	,	,	PUNCT
ftr-434	1141	45	trademark	trademark	NOUN
ftr-434	1141	46	,	,	PUNCT
ftr-434	1141	47	or	or	CCONJ
ftr-434	1141	48	trade	trade	NOUN
ftr-434	1141	49	name	name	NOUN
ftr-434	1141	50	.	.	PUNCT
ftr-434	1141	51	”	"	PUNCT
ftr-434	1142	1	the	the	DET
ftr-434	1142	2	transferor	transferor	NOUN
ftr-434	1142	3	will	will	AUX
ftr-434	1142	4	be	be	AUX
ftr-434	1142	5	deemed	deem	VERB
ftr-434	1142	6	to	to	PART
ftr-434	1142	7	have	have	AUX
ftr-434	1142	8	retained	retain	VERB
ftr-434	1142	9	a	a	DET
ftr-434	1142	10	significant	significant	ADJ
ftr-434	1142	11	power	power	NOUN
ftr-434	1142	12	,	,	PUNCT
ftr-434	1142	13	right	right	INTJ
ftr-434	1142	14	,	,	PUNCT
ftr-434	1142	15	or	or	CCONJ
ftr-434	1142	16	continuing	continue	VERB
ftr-434	1142	17	interest	interest	NOUN
ftr-434	1142	18	if	if	SCONJ
ftr-434	1142	19	he	he	PRON
ftr-434	1142	20	or	or	CCONJ
ftr-434	1142	21	she	she	PRON
ftr-434	1142	22	retains	retain	VERB
ftr-434	1142	23	“	"	PUNCT
ftr-434	1142	24	[	[	X
ftr-434	1142	25	a	a	X
ftr-434	1142	26	]	]	X
ftr-434	1142	27	right	right	NOUN
ftr-434	1142	28	to	to	ADP
ftr-434	1142	29	payments	payment	NOUN
ftr-434	1142	30	contingent	contingent	NOUN
ftr-434	1142	31	on	on	ADP
ftr-434	1142	32	the	the	DET
ftr-434	1142	33	productivity	productivity	NOUN
ftr-434	1142	34	,	,	PUNCT
ftr-434	1142	35	use	use	NOUN
ftr-434	1142	36	,	,	PUNCT
ftr-434	1142	37	or	or	CCONJ
ftr-434	1142	38	disposition	disposition	NOUN
ftr-434	1142	39	of	of	ADP
ftr-434	1142	40	the	the	DET
ftr-434	1142	41	subject	subject	ADJ
ftr-434	1142	42	matter	matter	NOUN
ftr-434	1142	43	of	of	ADP
ftr-434	1142	44	the	the	DET
ftr-434	1142	45	interest	interest	NOUN
ftr-434	1142	46	transferred	transfer	VERB
ftr-434	1142	47	,	,	PUNCT
ftr-434	1142	48	if	if	SCONJ
ftr-434	1142	49	such	such	ADJ
ftr-434	1142	50	payments	payment	NOUN
ftr-434	1142	51	constitute	constitute	VERB
ftr-434	1142	52	a	a	DET
ftr-434	1142	53	substantial	substantial	ADJ
ftr-434	1142	54	element	element	NOUN
ftr-434	1142	55	under	under	ADP
ftr-434	1142	56	the	the	DET
ftr-434	1142	57	transfer	transfer	NOUN
ftr-434	1142	58	agreement	agreement	NOUN
ftr-434	1142	59	.	.	PUNCT
ftr-434	1143	1	”215	”215	PROPN
ftr-434	1143	2	211	211	NUM
ftr-434	1143	3	.	.	PUNCT
ftr-434	1144	1	irc	irc	PROPN
ftr-434	1144	2	§	§	PROPN
ftr-434	1144	3	1253(a	1253(a	NUM
ftr-434	1144	4	)	)	PUNCT
ftr-434	1144	5	;	;	PUNCT
ftr-434	1144	6	s.	s.	PROPN
ftr-434	1144	7	rep	rep	PROPN
ftr-434	1144	8	.	.	PROPN
ftr-434	1144	9	no	no	PROPN
ftr-434	1144	10	.	.	PROPN
ftr-434	1144	11	552	552	NUM
ftr-434	1144	12	,	,	PUNCT
ftr-434	1144	13	91st	91st	ADJ
ftr-434	1144	14	cong	cong	NOUN
ftr-434	1144	15	.	.	PUNCT
ftr-434	1144	16	,	,	PUNCT
ftr-434	1144	17	1st	1st	ADJ
ftr-434	1144	18	sess	sess	NOUN
ftr-434	1144	19	.	.	PUNCT
ftr-434	1145	1	(	(	PUNCT
ftr-434	1145	2	1969	1969	NUM
ftr-434	1145	3	)	)	PUNCT
ftr-434	1145	4	,	,	PUNCT
ftr-434	1145	5	reprinted	reprint	VERB
ftr-434	1145	6	at	at	ADP
ftr-434	1145	7	1969	1969	NUM
ftr-434	1145	8	-	-	SYM
ftr-434	1145	9	3	3	NUM
ftr-434	1145	10	c.b	c.b	PROPN
ftr-434	1145	11	.	.	PROPN
ftr-434	1145	12	554	554	NUM
ftr-434	1145	13	.	.	PUNCT
ftr-434	1146	1	one	one	NUM
ftr-434	1146	2	commentator	commentator	NOUN
ftr-434	1146	3	has	have	AUX
ftr-434	1146	4	described	describe	VERB
ftr-434	1146	5	section	section	NOUN
ftr-434	1146	6	1253	1253	NUM
ftr-434	1146	7	as	as	ADP
ftr-434	1146	8	the	the	DET
ftr-434	1146	9	“	"	PUNCT
ftr-434	1146	10	evil	evil	ADJ
ftr-434	1146	11	twin	twin	NOUN
ftr-434	1146	12	”	"	PUNCT
ftr-434	1146	13	of	of	ADP
ftr-434	1146	14	section	section	NOUN
ftr-434	1146	15	1235	1235	NUM
ftr-434	1146	16	,	,	PUNCT
ftr-434	1146	17	stating	state	VERB
ftr-434	1146	18	“	"	PUNCT
ftr-434	1146	19	[	[	X
ftr-434	1146	20	a]lthough	a]lthough	SCONJ
ftr-434	1146	21	both	both	DET
ftr-434	1146	22	sections	section	NOUN
ftr-434	1146	23	focus	focus	VERB
ftr-434	1146	24	on	on	ADP
ftr-434	1146	25	the	the	DET
ftr-434	1146	26	degree	degree	NOUN
ftr-434	1146	27	of	of	ADP
ftr-434	1146	28	rights	right	NOUN
ftr-434	1146	29	retained	retain	VERB
ftr-434	1146	30	,	,	PUNCT
ftr-434	1146	31	code	code	NOUN
ftr-434	1146	32	section	section	NOUN
ftr-434	1146	33	1235	1235	NUM
ftr-434	1146	34	is	be	AUX
ftr-434	1146	35	designed	design	VERB
ftr-434	1146	36	as	as	ADP
ftr-434	1146	37	a	a	DET
ftr-434	1146	38	safe	safe	ADJ
ftr-434	1146	39	harbor	harbor	NOUN
ftr-434	1146	40	to	to	PART
ftr-434	1146	41	sweep	sweep	VERB
ftr-434	1146	42	transactions	transaction	NOUN
ftr-434	1146	43	into	into	ADP
ftr-434	1146	44	capital	capital	NOUN
ftr-434	1146	45	gain	gain	NOUN
ftr-434	1146	46	treatment	treatment	NOUN
ftr-434	1146	47	,	,	PUNCT
ftr-434	1146	48	while	while	SCONJ
ftr-434	1146	49	code	code	NOUN
ftr-434	1146	50	section	section	NOUN
ftr-434	1146	51	1253	1253	NUM
ftr-434	1146	52	takes	take	VERB
ftr-434	1146	53	the	the	DET
ftr-434	1146	54	negative	negative	ADJ
ftr-434	1146	55	approach	approach	NOUN
ftr-434	1146	56	of	of	ADP
ftr-434	1146	57	making	make	VERB
ftr-434	1146	58	sure	sure	ADJ
ftr-434	1146	59	certain	certain	ADJ
ftr-434	1146	60	transactions	transaction	NOUN
ftr-434	1146	61	stay	stay	VERB
ftr-434	1146	62	out	out	ADV
ftr-434	1146	63	.	.	PUNCT
ftr-434	1146	64	”	"	PUNCT
ftr-434	1147	1	advani	advani	PROPN
ftr-434	1147	2	,	,	PUNCT
ftr-434	1147	3	supra	supra	PROPN
ftr-434	1147	4	note	note	NOUN
ftr-434	1147	5	151	151	NUM
ftr-434	1147	6	,	,	PUNCT
ftr-434	1147	7	at	at	ADP
ftr-434	1147	8	213	213	NUM
ftr-434	1147	9	.	.	PUNCT
ftr-434	1147	10	212	212	NUM
ftr-434	1147	11	.	.	PUNCT
ftr-434	1148	1	i	i	PRON
ftr-434	1148	2	d.	d.	PROPN
ftr-434	1148	3	213	213	NUM
ftr-434	1148	4	.	.	PUNCT
ftr-434	1149	1	if	if	SCONJ
ftr-434	1149	2	the	the	DET
ftr-434	1149	3	transaction	transaction	NOUN
ftr-434	1149	4	is	be	AUX
ftr-434	1149	5	treated	treat	VERB
ftr-434	1149	6	as	as	ADP
ftr-434	1149	7	a	a	DET
ftr-434	1149	8	license	license	NOUN
ftr-434	1149	9	,	,	PUNCT
ftr-434	1149	10	the	the	DET
ftr-434	1149	11	payer	payer	NOUN
ftr-434	1149	12	(	(	PUNCT
ftr-434	1149	13	the	the	DET
ftr-434	1149	14	licensee	licensee	NOUN
ftr-434	1149	15	)	)	PUNCT
ftr-434	1149	16	would	would	AUX
ftr-434	1149	17	be	be	AUX
ftr-434	1149	18	entitled	entitle	VERB
ftr-434	1149	19	to	to	ADP
ftr-434	1149	20	a	a	DET
ftr-434	1149	21	tax	tax	NOUN
ftr-434	1149	22	deduction	deduction	NOUN
ftr-434	1149	23	as	as	ADV
ftr-434	1149	24	long	long	ADV
ftr-434	1149	25	as	as	SCONJ
ftr-434	1149	26	the	the	DET
ftr-434	1149	27	amount	amount	NOUN
ftr-434	1149	28	paid	pay	VERB
ftr-434	1149	29	is	be	AUX
ftr-434	1149	30	an	an	DET
ftr-434	1149	31	ordinary	ordinary	ADJ
ftr-434	1149	32	and	and	CCONJ
ftr-434	1149	33	necessary	necessary	ADJ
ftr-434	1149	34	business	business	NOUN
ftr-434	1149	35	expense	expense	NOUN
ftr-434	1149	36	,	,	PUNCT
ftr-434	1149	37	irc	irc	PROPN
ftr-434	1149	38	§	§	PROPN
ftr-434	1149	39	162(a	162(a	PROPN
ftr-434	1149	40	)	)	PUNCT
ftr-434	1149	41	,	,	PUNCT
ftr-434	1149	42	and	and	CCONJ
ftr-434	1149	43	the	the	DET
ftr-434	1149	44	amounts	amount	NOUN
ftr-434	1149	45	received	receive	VERB
ftr-434	1149	46	by	by	ADP
ftr-434	1149	47	the	the	DET
ftr-434	1149	48	payee	payee	NOUN
ftr-434	1149	49	(	(	PUNCT
ftr-434	1149	50	the	the	DET
ftr-434	1149	51	licensor	licensor	NOUN
ftr-434	1149	52	)	)	PUNCT
ftr-434	1149	53	would	would	AUX
ftr-434	1149	54	be	be	AUX
ftr-434	1149	55	taxed	tax	VERB
ftr-434	1149	56	as	as	ADP
ftr-434	1149	57	ordinary	ordinary	ADJ
ftr-434	1149	58	income	income	NOUN
ftr-434	1149	59	.	.	PUNCT
ftr-434	1150	1	irc	irc	PROPN
ftr-434	1150	2	§	§	PROPN
ftr-434	1150	3	61(a)(6	61(a)(6	NUM
ftr-434	1150	4	)	)	PUNCT
ftr-434	1150	5	.	.	PUNCT
ftr-434	1151	1	214	214	NUM
ftr-434	1151	2	.	.	PUNCT
ftr-434	1152	1	if	if	SCONJ
ftr-434	1152	2	the	the	DET
ftr-434	1152	3	transaction	transaction	NOUN
ftr-434	1152	4	is	be	AUX
ftr-434	1152	5	treated	treat	VERB
ftr-434	1152	6	as	as	ADP
ftr-434	1152	7	the	the	DET
ftr-434	1152	8	sale	sale	NOUN
ftr-434	1152	9	of	of	ADP
ftr-434	1152	10	a	a	DET
ftr-434	1152	11	capital	capital	NOUN
ftr-434	1152	12	asset	asset	NOUN
ftr-434	1152	13	,	,	PUNCT
ftr-434	1152	14	the	the	DET
ftr-434	1152	15	purchaser	purchaser	NOUN
ftr-434	1152	16	would	would	AUX
ftr-434	1152	17	not	not	PART
ftr-434	1152	18	be	be	AUX
ftr-434	1152	19	entitled	entitle	VERB
ftr-434	1152	20	to	to	ADP
ftr-434	1152	21	a	a	DET
ftr-434	1152	22	tax	tax	NOUN
ftr-434	1152	23	deduction	deduction	NOUN
ftr-434	1152	24	for	for	ADP
ftr-434	1152	25	the	the	DET
ftr-434	1152	26	full	full	ADJ
ftr-434	1152	27	purchase	purchase	NOUN
ftr-434	1152	28	price	price	NOUN
ftr-434	1152	29	in	in	ADP
ftr-434	1152	30	the	the	DET
ftr-434	1152	31	year	year	NOUN
ftr-434	1152	32	of	of	ADP
ftr-434	1152	33	purchase	purchase	NOUN
ftr-434	1152	34	(	(	PUNCT
ftr-434	1152	35	but	but	CCONJ
ftr-434	1152	36	presumably	presumably	ADV
ftr-434	1152	37	would	would	AUX
ftr-434	1152	38	be	be	AUX
ftr-434	1152	39	able	able	ADJ
ftr-434	1152	40	to	to	PART
ftr-434	1152	41	amortize	amortize	VERB
ftr-434	1152	42	the	the	DET
ftr-434	1152	43	purchase	purchase	NOUN
ftr-434	1152	44	price	price	NOUN
ftr-434	1152	45	over	over	ADP
ftr-434	1152	46	15	15	NUM
ftr-434	1152	47	years	year	NOUN
ftr-434	1152	48	under	under	ADP
ftr-434	1152	49	irc	irc	PROPN
ftr-434	1152	50	§	§	PROPN
ftr-434	1152	51	197	197	NUM
ftr-434	1152	52	)	)	PUNCT
ftr-434	1152	53	,	,	PUNCT
ftr-434	1152	54	and	and	CCONJ
ftr-434	1152	55	any	any	DET
ftr-434	1152	56	gain	gain	NOUN
ftr-434	1152	57	for	for	ADP
ftr-434	1152	58	the	the	DET
ftr-434	1152	59	seller	seller	NOUN
ftr-434	1152	60	would	would	AUX
ftr-434	1152	61	be	be	AUX
ftr-434	1152	62	taxed	tax	VERB
ftr-434	1152	63	as	as	ADP
ftr-434	1152	64	long	long	ADJ
ftr-434	1152	65	-	-	PUNCT
ftr-434	1152	66	term	term	NOUN
ftr-434	1152	67	capital	capital	NOUN
ftr-434	1152	68	gain	gain	NOUN
ftr-434	1152	69	(	(	PUNCT
ftr-434	1152	70	assuming	assume	VERB
ftr-434	1152	71	the	the	DET
ftr-434	1152	72	trademark	trademark	NOUN
ftr-434	1152	73	had	have	AUX
ftr-434	1152	74	been	be	AUX
ftr-434	1152	75	held	hold	VERB
ftr-434	1152	76	for	for	ADP
ftr-434	1152	77	at	at	ADV
ftr-434	1152	78	least	least	ADV
ftr-434	1152	79	one	one	NUM
ftr-434	1152	80	year	year	NOUN
ftr-434	1152	81	)	)	PUNCT
ftr-434	1152	82	.	.	PUNCT
ftr-434	1153	1	215	215	NUM
ftr-434	1153	2	.	.	PUNCT
ftr-434	1154	1	irc	irc	PROPN
ftr-434	1154	2	§	§	PROPN
ftr-434	1154	3	1253(b)(2)(f	1253(b)(2)(f	NUM
ftr-434	1154	4	)	)	PUNCT
ftr-434	1154	5	.	.	PUNCT
ftr-434	1155	1	the	the	DET
ftr-434	1155	2	other	other	ADJ
ftr-434	1155	3	“	"	PUNCT
ftr-434	1155	4	significant	significant	ADJ
ftr-434	1155	5	power[s	power[s	NOUN
ftr-434	1155	6	]	]	PUNCT
ftr-434	1155	7	,	,	PUNCT
ftr-434	1155	8	right[s	right[s	PROPN
ftr-434	1155	9	]	]	PUNCT
ftr-434	1155	10	or	or	CCONJ
ftr-434	1155	11	continuing	continue	VERB
ftr-434	1155	12	interest[s	interest[	NOUN
ftr-434	1155	13	]	]	PUNCT
ftr-434	1155	14	”	"	PUNCT
ftr-434	1155	15	(	(	PUNCT
ftr-434	1155	16	which	which	PRON
ftr-434	1155	17	will	will	AUX
ftr-434	1155	18	preclude	preclude	VERB
ftr-434	1155	19	treatment	treatment	NOUN
ftr-434	1155	20	as	as	ADP
ftr-434	1155	21	a	a	DET
ftr-434	1155	22	sale	sale	NOUN
ftr-434	1155	23	or	or	CCONJ
ftr-434	1155	24	exchange	exchange	NOUN
ftr-434	1155	25	of	of	ADP
ftr-434	1155	26	a	a	DET
ftr-434	1155	27	capital	capital	NOUN
ftr-434	1155	28	asset	asset	NOUN
ftr-434	1155	29	)	)	PUNCT
ftr-434	1155	30	listed	list	VERB
ftr-434	1155	31	in	in	ADP
ftr-434	1155	32	the	the	DET
ftr-434	1155	33	statute	statute	NOUN
ftr-434	1155	34	are	be	AUX
ftr-434	1155	35	:	:	PUNCT
ftr-434	1155	36	(	(	PUNCT
ftr-434	1155	37	i	i	NOUN
ftr-434	1155	38	)	)	PUNCT
ftr-434	1155	39	a	a	DET
ftr-434	1155	40	right	right	NOUN
ftr-434	1155	41	to	to	PART
ftr-434	1155	42	disapprove	disapprove	VERB
ftr-434	1155	43	any	any	DET
ftr-434	1155	44	assignment	assignment	NOUN
ftr-434	1155	45	of	of	ADP
ftr-434	1155	46	such	such	ADJ
ftr-434	1155	47	interest	interest	NOUN
ftr-434	1155	48	,	,	PUNCT
ftr-434	1155	49	or	or	CCONJ
ftr-434	1155	50	any	any	DET
ftr-434	1155	51	part	part	NOUN
ftr-434	1155	52	thereof	thereof	ADV
ftr-434	1155	53	;	;	PUNCT
ftr-434	1155	54	(	(	PUNCT
ftr-434	1155	55	ii	ii	NOUN
ftr-434	1155	56	)	)	PUNCT
ftr-434	1155	57	a	a	DET
ftr-434	1155	58	right	right	NOUN
ftr-434	1155	59	to	to	PART
ftr-434	1155	60	terminate	terminate	VERB
ftr-434	1155	61	at	at	ADP
ftr-434	1155	62	will	will	NOUN
ftr-434	1155	63	;	;	PUNCT
ftr-434	1155	64	(	(	PUNCT
ftr-434	1155	65	iii	iii	X
ftr-434	1155	66	)	)	PUNCT
ftr-434	1155	67	a	a	DET
ftr-434	1155	68	right	right	NOUN
ftr-434	1155	69	to	to	PART
ftr-434	1155	70	prescribe	prescribe	VERB
ftr-434	1155	71	the	the	DET
ftr-434	1155	72	standards	standard	NOUN
ftr-434	1155	73	of	of	ADP
ftr-434	1155	74	quality	quality	NOUN
ftr-434	1155	75	of	of	ADP
ftr-434	1155	76	products	product	NOUN
ftr-434	1155	77	used	use	VERB
ftr-434	1155	78	or	or	CCONJ
ftr-434	1155	79	sold	sell	VERB
ftr-434	1155	80	,	,	PUNCT
ftr-434	1155	81	or	or	CCONJ
ftr-434	1155	82	of	of	ADP
ftr-434	1155	83	services	service	NOUN
ftr-434	1155	84	furnished	furnish	VERB
ftr-434	1155	85	,	,	PUNCT
ftr-434	1155	86	and	and	CCONJ
ftr-434	1155	87	of	of	ADP
ftr-434	1155	88	the	the	DET
ftr-434	1155	89	equipment	equipment	NOUN
ftr-434	1155	90	and	and	CCONJ
ftr-434	1155	91	facilities	facility	NOUN
ftr-434	1155	92	used	use	VERB
ftr-434	1155	93	to	to	PART
ftr-434	1155	94	promote	promote	VERB
ftr-434	1155	95	such	such	ADJ
ftr-434	1155	96	products	product	NOUN
ftr-434	1155	97	or	or	CCONJ
ftr-434	1155	98	services	service	NOUN
ftr-434	1155	99	;	;	PUNCT
ftr-434	1155	100	(	(	PUNCT
ftr-434	1155	101	iv	iv	X
ftr-434	1155	102	)	)	PUNCT
ftr-434	1155	103	a	a	DET
ftr-434	1155	104	right	right	NOUN
ftr-434	1155	105	to	to	PART
ftr-434	1155	106	require	require	VERB
ftr-434	1155	107	that	that	SCONJ
ftr-434	1155	108	the	the	DET
ftr-434	1155	109	transferee	transferee	NOUN
ftr-434	1155	110	sell	sell	VERB
ftr-434	1155	111	or	or	CCONJ
ftr-434	1155	112	advertise	advertise	VERB
ftr-434	1155	113	only	only	ADV
ftr-434	1155	114	products	product	NOUN
ftr-434	1155	115	or	or	CCONJ
ftr-434	1155	116	services	service	NOUN
ftr-434	1155	117	of	of	ADP
ftr-434	1155	118	the	the	DET
ftr-434	1155	119	transferor	transferor	NOUN
ftr-434	1155	120	;	;	PUNCT
ftr-434	1155	121	and	and	CCONJ
ftr-434	1155	122	(	(	PUNCT
ftr-434	1155	123	v	v	NOUN
ftr-434	1155	124	)	)	PUNCT
ftr-434	1155	125	a	a	DET
ftr-434	1155	126	right	right	NOUN
ftr-434	1155	127	to	to	PART
ftr-434	1155	128	require	require	VERB
ftr-434	1155	129	that	that	SCONJ
ftr-434	1155	130	the	the	DET
ftr-434	1155	131	transferee	transferee	NOUN
ftr-434	1155	132	purchase	purchase	VERB
ftr-434	1155	133	substantially	substantially	ADV
ftr-434	1155	134	all	all	PRON
ftr-434	1155	135	of	of	ADP
ftr-434	1155	136	his	his	PRON
ftr-434	1155	137	or	or	CCONJ
ftr-434	1155	138	her	her	PRON
ftr-434	1155	139	supplies	supply	NOUN
ftr-434	1155	140	and	and	CCONJ
ftr-434	1155	141	equipment	equipment	NOUN
ftr-434	1155	142	from	from	ADP
ftr-434	1155	143	the	the	DET
ftr-434	1155	144	transferor	transferor	NOUN
ftr-434	1155	145	.	.	PUNCT
ftr-434	1156	1	irc	irc	PROPN
ftr-434	1156	2	§	§	PROPN
ftr-434	1156	3	1253(b)(2)(a	1253(b)(2)(a	NUM
ftr-434	1156	4	)	)	PUNCT
ftr-434	1156	5	(	(	PUNCT
ftr-434	1156	6	e	e	NOUN
ftr-434	1156	7	)	)	PUNCT
ftr-434	1156	8	.	.	PUNCT
ftr-434	1157	1	note	note	VERB
ftr-434	1157	2	that	that	SCONJ
ftr-434	1157	3	if	if	SCONJ
ftr-434	1157	4	a	a	DET
ftr-434	1157	5	trademark	trademark	NOUN
ftr-434	1157	6	owner	owner	NOUN
ftr-434	1157	7	does	do	AUX
ftr-434	1157	8	not	not	PART
ftr-434	1157	9	retain	retain	VERB
ftr-434	1157	10	the	the	DET
ftr-434	1157	11	rights	right	NOUN
ftr-434	1157	12	in	in	ADP
ftr-434	1157	13	clause	clause	NOUN
ftr-434	1157	14	(	(	PUNCT
ftr-434	1157	15	iii	iii	NOUN
ftr-434	1157	16	)	)	PUNCT
ftr-434	1157	17	above	above	ADV
ftr-434	1157	18	(	(	PUNCT
ftr-434	1157	19	the	the	DET
ftr-434	1157	20	right	right	NOUN
ftr-434	1157	21	to	to	PART
ftr-434	1157	22	prescribe	prescribe	VERB
ftr-434	1157	23	the	the	DET
ftr-434	1157	24	standards	standard	NOUN
ftr-434	1157	25	of	of	ADP
ftr-434	1157	26	quality	quality	NOUN
ftr-434	1157	27	of	of	ADP
ftr-434	1157	28	products	product	NOUN
ftr-434	1157	29	used	use	VERB
ftr-434	1157	30	or	or	CCONJ
ftr-434	1157	31	sold	sell	VERB
ftr-434	1157	32	,	,	PUNCT
ftr-434	1157	33	etc	etc	X
ftr-434	1157	34	.	.	X
ftr-434	1157	35	,	,	PUNCT
ftr-434	1157	36	)	)	PUNCT
ftr-434	1157	37	,	,	PUNCT
ftr-434	1157	38	the	the	DET
ftr-434	1157	39	trademark	trademark	NOUN
ftr-434	1157	40	owner	owner	NOUN
ftr-434	1157	41	likely	likely	ADV
ftr-434	1157	42	will	will	AUX
ftr-434	1157	43	be	be	AUX
ftr-434	1157	44	deemed	deem	VERB
ftr-434	1157	45	to	to	PART
ftr-434	1157	46	have	have	AUX
ftr-434	1157	47	abandoned	abandon	VERB
ftr-434	1157	48	his	his	PRON
ftr-434	1157	49	or	or	CCONJ
ftr-434	1157	50	her	her	PRON
ftr-434	1157	51	trademark	trademark	NOUN
ftr-434	1157	52	rights	right	NOUN
ftr-434	1157	53	(	(	PUNCT
ftr-434	1157	54	because	because	SCONJ
ftr-434	1157	55	the	the	DET
ftr-434	1157	56	trademark	trademark	NOUN
ftr-434	1157	57	owner	owner	NOUN
ftr-434	1157	58	has	have	AUX
ftr-434	1157	59	granted	grant	VERB
ftr-434	1157	60	a	a	DET
ftr-434	1157	61	“	"	PUNCT
ftr-434	1157	62	naked	naked	ADJ
ftr-434	1157	63	”	"	PUNCT
ftr-434	1157	64	license	license	NOUN
ftr-434	1157	65	)	)	PUNCT
ftr-434	1157	66	.	.	PUNCT
ftr-434	1158	1	see	see	VERB
ftr-434	1158	2	dawn	dawn	PROPN
ftr-434	1158	3	donut	donut	PROPN
ftr-434	1158	4	co.	co.	PROPN
ftr-434	1158	5	,	,	PUNCT
ftr-434	1158	6	inc	inc	PROPN
ftr-434	1158	7	.	.	PROPN
ftr-434	1159	1	v.	v.	PROPN
ftr-434	1159	2	hart	hart	PROPN
ftr-434	1159	3	’s	’s	PART
ftr-434	1159	4	food	food	NOUN
ftr-434	1159	5	stores	stores	PROPN
ftr-434	1159	6	,	,	PUNCT
ftr-434	1159	7	inc	inc	PROPN
ftr-434	1159	8	.	.	PROPN
ftr-434	1159	9	,	,	PUNCT
ftr-434	1159	10	267	267	NUM
ftr-434	1159	11	f.2d	f.2d	NOUN
ftr-434	1159	12	358	358	NUM
ftr-434	1159	13	(	(	PUNCT
ftr-434	1159	14	2d	2d	NUM
ftr-434	1159	15	cir	cir	NOUN
ftr-434	1159	16	.	.	PUNCT
ftr-434	1159	17	1959	1959	NUM
ftr-434	1159	18	)	)	PUNCT
ftr-434	1160	1	;	;	PUNCT
ftr-434	1160	2	e.	e.	PROPN
ftr-434	1160	3	i.	i.	PROPN
ftr-434	1160	4	dupont	dupont	PROPN
ftr-434	1160	5	de	de	PROPN
ftr-434	1160	6	nemours	nemours	PROPN
ftr-434	1160	7	&	&	CCONJ
ftr-434	1160	8	co.	co.	PROPN
ftr-434	1160	9	v.	v.	PROPN
ftr-434	1160	10	celanese	celanese	PROPN
ftr-434	1160	11	corp	corp	PROPN
ftr-434	1160	12	.	.	PROPN
ftr-434	1160	13	of	of	ADP
ftr-434	1160	14	america	america	PROPN
ftr-434	1160	15	,	,	PUNCT
ftr-434	1160	16	167	167	NUM
ftr-434	1160	17	f.2d	f.2d	NOUN
ftr-434	1160	18	2002	2002	NUM
ftr-434	1160	19	]	]	PUNCT
ftr-434	1160	20	it	it	PRON
ftr-434	1160	21	does	do	AUX
ftr-434	1160	22	not	not	PART
ftr-434	1160	23	compute	compute	VERB
ftr-434	1160	24	591	591	NUM
ftr-434	1160	25	thus	thus	ADV
ftr-434	1160	26	,	,	PUNCT
ftr-434	1160	27	like	like	ADP
ftr-434	1160	28	the	the	DET
ftr-434	1160	29	trade	trade	NOUN
ftr-434	1160	30	secret	secret	NOUN
ftr-434	1160	31	inventor	inventor	NOUN
ftr-434	1160	32	,	,	PUNCT
ftr-434	1160	33	the	the	DET
ftr-434	1160	34	trademark	trademark	NOUN
ftr-434	1160	35	owner	owner	NOUN
ftr-434	1160	36	can	can	AUX
ftr-434	1160	37	be	be	AUX
ftr-434	1160	38	entitled	entitle	VERB
ftr-434	1160	39	to	to	PART
ftr-434	1160	40	claim	claim	VERB
ftr-434	1160	41	a	a	DET
ftr-434	1160	42	full	full	ADJ
ftr-434	1160	43	fair	fair	ADJ
ftr-434	1160	44	market	market	NOUN
ftr-434	1160	45	value	value	NOUN
ftr-434	1160	46	deduction	deduction	NOUN
ftr-434	1160	47	on	on	ADP
ftr-434	1160	48	the	the	DET
ftr-434	1160	49	donation	donation	NOUN
ftr-434	1160	50	of	of	ADP
ftr-434	1160	51	his	his	PRON
ftr-434	1160	52	or	or	CCONJ
ftr-434	1160	53	her	her	PRON
ftr-434	1160	54	trademark	trademark	NOUN
ftr-434	1160	55	,	,	PUNCT
ftr-434	1160	56	but	but	CCONJ
ftr-434	1160	57	certain	certain	ADJ
ftr-434	1160	58	requirements	requirement	NOUN
ftr-434	1160	59	must	must	AUX
ftr-434	1160	60	be	be	AUX
ftr-434	1160	61	met	meet	VERB
ftr-434	1160	62	.	.	PUNCT
ftr-434	1161	1	as	as	ADP
ftr-434	1161	2	with	with	ADP
ftr-434	1161	3	the	the	DET
ftr-434	1161	4	patent	patent	NOUN
ftr-434	1161	5	and	and	CCONJ
ftr-434	1161	6	the	the	DET
ftr-434	1161	7	trade	trade	NOUN
ftr-434	1161	8	secret	secret	NOUN
ftr-434	1161	9	,	,	PUNCT
ftr-434	1161	10	the	the	DET
ftr-434	1161	11	related	related	ADJ
ftr-434	1161	12	use	use	NOUN
ftr-434	1161	13	restriction	restriction	NOUN
ftr-434	1161	14	of	of	ADP
ftr-434	1161	15	section	section	NOUN
ftr-434	1161	16	170(e)(1)(b	170(e)(1)(b	NUM
ftr-434	1161	17	)	)	PUNCT
ftr-434	1161	18	should	should	AUX
ftr-434	1161	19	not	not	PART
ftr-434	1161	20	apply	apply	VERB
ftr-434	1161	21	to	to	ADP
ftr-434	1161	22	a	a	DET
ftr-434	1161	23	charitable	charitable	ADJ
ftr-434	1161	24	gift	gift	NOUN
ftr-434	1161	25	of	of	ADP
ftr-434	1161	26	a	a	DET
ftr-434	1161	27	trademark	trademark	NOUN
ftr-434	1161	28	because	because	SCONJ
ftr-434	1161	29	a	a	DET
ftr-434	1161	30	trademark	trademark	NOUN
ftr-434	1161	31	is	be	AUX
ftr-434	1161	32	intangible	intangible	ADJ
ftr-434	1161	33	property	property	NOUN
ftr-434	1161	34	.	.	PUNCT
ftr-434	1162	1	d.	d.	PROPN
ftr-434	1162	2	copyrights	copyright	NOUN
ftr-434	1162	3	and	and	CCONJ
ftr-434	1162	4	charitable	charitable	ADJ
ftr-434	1162	5	giving	giving	NOUN
ftr-434	1162	6	in	in	ADP
ftr-434	1162	7	sharp	sharp	ADJ
ftr-434	1162	8	contrast	contrast	NOUN
ftr-434	1162	9	to	to	ADP
ftr-434	1162	10	the	the	DET
ftr-434	1162	11	tax	tax	NOUN
ftr-434	1162	12	treatment	treatment	NOUN
ftr-434	1162	13	of	of	ADP
ftr-434	1162	14	a	a	DET
ftr-434	1162	15	creative	creative	ADJ
ftr-434	1162	16	genius	genius	NOUN
ftr-434	1162	17	who	who	PRON
ftr-434	1162	18	donates	donate	VERB
ftr-434	1162	19	his	his	PRON
ftr-434	1162	20	or	or	CCONJ
ftr-434	1162	21	her	her	PRON
ftr-434	1162	22	patent	patent	NOUN
ftr-434	1162	23	,	,	PUNCT
ftr-434	1162	24	trade	trade	NOUN
ftr-434	1162	25	secret	secret	ADJ
ftr-434	1162	26	,	,	PUNCT
ftr-434	1162	27	or	or	CCONJ
ftr-434	1162	28	trademark	trademark	NOUN
ftr-434	1162	29	to	to	ADP
ftr-434	1162	30	charity	charity	NOUN
ftr-434	1162	31	,	,	PUNCT
ftr-434	1162	32	the	the	DET
ftr-434	1162	33	genius	genius	NOUN
ftr-434	1162	34	who	who	PRON
ftr-434	1162	35	donates	donate	VERB
ftr-434	1162	36	a	a	DET
ftr-434	1162	37	copyright	copyright	NOUN
ftr-434	1162	38	to	to	ADP
ftr-434	1162	39	charity	charity	NOUN
ftr-434	1162	40	receives	receive	VERB
ftr-434	1162	41	almost	almost	ADV
ftr-434	1162	42	no	no	PRON
ftr-434	1162	43	reward	reward	NOUN
ftr-434	1162	44	from	from	ADP
ftr-434	1162	45	the	the	DET
ftr-434	1162	46	income	income	NOUN
ftr-434	1162	47	tax	tax	NOUN
ftr-434	1162	48	system.216	system.216	VERB
ftr-434	1162	49	these	these	DET
ftr-434	1162	50	tax	tax	NOUN
ftr-434	1162	51	rules	rule	NOUN
ftr-434	1162	52	do	do	AUX
ftr-434	1162	53	not	not	PART
ftr-434	1162	54	encourage	encourage	VERB
ftr-434	1162	55	the	the	DET
ftr-434	1162	56	flow	flow	NOUN
ftr-434	1162	57	of	of	ADP
ftr-434	1162	58	copyrights	copyright	NOUN
ftr-434	1162	59	and	and	CCONJ
ftr-434	1162	60	related	relate	VERB
ftr-434	1162	61	works	work	NOUN
ftr-434	1162	62	for	for	ADP
ftr-434	1162	63	the	the	DET
ftr-434	1162	64	benefit	benefit	NOUN
ftr-434	1162	65	of	of	ADP
ftr-434	1162	66	charitable	charitable	ADJ
ftr-434	1162	67	goals	goal	NOUN
ftr-434	1162	68	,	,	PUNCT
ftr-434	1162	69	and	and	CCONJ
ftr-434	1162	70	can	can	AUX
ftr-434	1162	71	result	result	VERB
ftr-434	1162	72	in	in	ADP
ftr-434	1162	73	similarly	similarly	ADV
ftr-434	1162	74	situated	situate	VERB
ftr-434	1162	75	taxpayers	taxpayer	NOUN
ftr-434	1162	76	being	be	AUX
ftr-434	1162	77	treated	treat	VERB
ftr-434	1162	78	differently.217	differently.217	ADJ
ftr-434	1162	79	484	484	NUM
ftr-434	1162	80	(	(	PUNCT
ftr-434	1162	81	c.c.p.a	c.c.p.a	PROPN
ftr-434	1162	82	.	.	PROPN
ftr-434	1162	83	1948	1948	NUM
ftr-434	1162	84	)	)	PUNCT
ftr-434	1162	85	;	;	PUNCT
ftr-434	1162	86	j.	j.	PROPN
ftr-434	1162	87	thomas	thomas	PROPN
ftr-434	1162	88	mccarthy	mccarthy	PROPN
ftr-434	1162	89	,	,	PUNCT
ftr-434	1162	90	supra	supra	PROPN
ftr-434	1162	91	note	note	NOUN
ftr-434	1162	92	35	35	NUM
ftr-434	1162	93	,	,	PUNCT
ftr-434	1162	94	at	at	ADP
ftr-434	1162	95	§	§	PROPN
ftr-434	1162	96	§	§	PROPN
ftr-434	1162	97	18.42	18.42	NUM
ftr-434	1162	98	and	and	CCONJ
ftr-434	1162	99	18.48	18.48	NUM
ftr-434	1162	100	.	.	PUNCT
ftr-434	1163	1	in	in	ADP
ftr-434	1163	2	effect	effect	NOUN
ftr-434	1163	3	,	,	PUNCT
ftr-434	1163	4	in	in	ADP
ftr-434	1163	5	order	order	NOUN
ftr-434	1163	6	for	for	ADP
ftr-434	1163	7	a	a	DET
ftr-434	1163	8	transfer	transfer	NOUN
ftr-434	1163	9	of	of	ADP
ftr-434	1163	10	a	a	DET
ftr-434	1163	11	trademark	trademark	NOUN
ftr-434	1163	12	to	to	PART
ftr-434	1163	13	qualify	qualify	VERB
ftr-434	1163	14	as	as	ADP
ftr-434	1163	15	a	a	DET
ftr-434	1163	16	sale	sale	NOUN
ftr-434	1163	17	of	of	ADP
ftr-434	1163	18	a	a	DET
ftr-434	1163	19	capital	capital	NOUN
ftr-434	1163	20	asset	asset	NOUN
ftr-434	1163	21	,	,	PUNCT
ftr-434	1163	22	the	the	DET
ftr-434	1163	23	seller	seller	NOUN
ftr-434	1163	24	basically	basically	ADV
ftr-434	1163	25	must	must	AUX
ftr-434	1163	26	transfer	transfer	VERB
ftr-434	1163	27	all	all	PRON
ftr-434	1163	28	of	of	ADP
ftr-434	1163	29	his	his	PRON
ftr-434	1163	30	or	or	CCONJ
ftr-434	1163	31	her	her	PRON
ftr-434	1163	32	rights	right	NOUN
ftr-434	1163	33	in	in	ADP
ftr-434	1163	34	the	the	DET
ftr-434	1163	35	trademark	trademark	NOUN
ftr-434	1163	36	.	.	PUNCT
ftr-434	1164	1	216	216	NUM
ftr-434	1164	2	.	.	PUNCT
ftr-434	1165	1	as	as	ADP
ftr-434	1165	2	a	a	DET
ftr-434	1165	3	result	result	NOUN
ftr-434	1165	4	of	of	ADP
ftr-434	1165	5	irc	irc	PROPN
ftr-434	1165	6	§	§	PROPN
ftr-434	1165	7	§	§	PROPN
ftr-434	1165	8	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1165	9	)	)	PUNCT
ftr-434	1165	10	and	and	CCONJ
ftr-434	1165	11	1221(a)(3	1221(a)(3	NUM
ftr-434	1165	12	)	)	PUNCT
ftr-434	1165	13	,	,	PUNCT
ftr-434	1165	14	the	the	DET
ftr-434	1165	15	creator	creator	NOUN
ftr-434	1165	16	who	who	PRON
ftr-434	1165	17	donates	donate	VERB
ftr-434	1165	18	a	a	DET
ftr-434	1165	19	copyright	copyright	NOUN
ftr-434	1165	20	will	will	AUX
ftr-434	1165	21	be	be	AUX
ftr-434	1165	22	able	able	ADJ
ftr-434	1165	23	to	to	PART
ftr-434	1165	24	deduct	deduct	VERB
ftr-434	1165	25	only	only	ADV
ftr-434	1165	26	his	his	PRON
ftr-434	1165	27	or	or	CCONJ
ftr-434	1165	28	her	her	PRON
ftr-434	1165	29	cost	cost	NOUN
ftr-434	1165	30	basis	basis	NOUN
ftr-434	1165	31	in	in	ADP
ftr-434	1165	32	the	the	DET
ftr-434	1165	33	copyright	copyright	NOUN
ftr-434	1165	34	(	(	PUNCT
ftr-434	1165	35	rather	rather	ADV
ftr-434	1165	36	than	than	ADP
ftr-434	1165	37	the	the	DET
ftr-434	1165	38	fair	fair	ADJ
ftr-434	1165	39	market	market	NOUN
ftr-434	1165	40	value	value	NOUN
ftr-434	1165	41	of	of	ADP
ftr-434	1165	42	the	the	DET
ftr-434	1165	43	copyright	copyright	NOUN
ftr-434	1165	44	)	)	PUNCT
ftr-434	1165	45	.	.	PUNCT
ftr-434	1166	1	in	in	ADP
ftr-434	1166	2	addition	addition	NOUN
ftr-434	1166	3	,	,	PUNCT
ftr-434	1166	4	the	the	DET
ftr-434	1166	5	“	"	PUNCT
ftr-434	1166	6	collector	collector	NOUN
ftr-434	1166	7	”	"	PUNCT
ftr-434	1166	8	who	who	PRON
ftr-434	1166	9	contributes	contribute	VERB
ftr-434	1166	10	tangible	tangible	ADJ
ftr-434	1166	11	personal	personal	ADJ
ftr-434	1166	12	property	property	NOUN
ftr-434	1166	13	related	relate	VERB
ftr-434	1166	14	to	to	ADP
ftr-434	1166	15	intellectual	intellectual	ADJ
ftr-434	1166	16	property	property	NOUN
ftr-434	1166	17	rights	right	NOUN
ftr-434	1166	18	may	may	AUX
ftr-434	1166	19	find	find	VERB
ftr-434	1166	20	his	his	PRON
ftr-434	1166	21	or	or	CCONJ
ftr-434	1166	22	her	her	PRON
ftr-434	1166	23	income	income	NOUN
ftr-434	1166	24	tax	tax	NOUN
ftr-434	1166	25	deduction	deduction	NOUN
ftr-434	1166	26	reduced	reduce	VERB
ftr-434	1166	27	by	by	ADP
ftr-434	1166	28	any	any	DET
ftr-434	1166	29	gain	gain	NOUN
ftr-434	1166	30	that	that	PRON
ftr-434	1166	31	would	would	AUX
ftr-434	1166	32	have	have	AUX
ftr-434	1166	33	resulted	result	VERB
ftr-434	1166	34	from	from	ADP
ftr-434	1166	35	a	a	DET
ftr-434	1166	36	hypothetical	hypothetical	ADJ
ftr-434	1166	37	sale	sale	NOUN
ftr-434	1166	38	of	of	ADP
ftr-434	1166	39	the	the	DET
ftr-434	1166	40	donated	donate	VERB
ftr-434	1166	41	property	property	NOUN
ftr-434	1166	42	.	.	PUNCT
ftr-434	1167	1	irc	irc	PROPN
ftr-434	1167	2	§	§	PROPN
ftr-434	1167	3	170(e)(1)(b)(i	170(e)(1)(b)(i	NUM
ftr-434	1167	4	)	)	PUNCT
ftr-434	1167	5	(	(	PUNCT
ftr-434	1167	6	unless	unless	SCONJ
ftr-434	1167	7	the	the	DET
ftr-434	1167	8	“	"	PUNCT
ftr-434	1167	9	related	related	ADJ
ftr-434	1167	10	use	use	NOUN
ftr-434	1167	11	”	"	PUNCT
ftr-434	1167	12	test	test	NOUN
ftr-434	1167	13	is	be	AUX
ftr-434	1167	14	satisfied	satisfied	ADJ
ftr-434	1167	15	)	)	PUNCT
ftr-434	1167	16	.	.	PUNCT
ftr-434	1168	1	the	the	DET
ftr-434	1168	2	“	"	PUNCT
ftr-434	1168	3	related	related	ADJ
ftr-434	1168	4	use	use	NOUN
ftr-434	1168	5	”	"	PUNCT
ftr-434	1168	6	restriction	restriction	NOUN
ftr-434	1168	7	can	can	AUX
ftr-434	1168	8	be	be	AUX
ftr-434	1168	9	very	very	ADV
ftr-434	1168	10	important	important	ADJ
ftr-434	1168	11	in	in	ADP
ftr-434	1168	12	the	the	DET
ftr-434	1168	13	copyright	copyright	NOUN
ftr-434	1168	14	area	area	NOUN
ftr-434	1168	15	because	because	SCONJ
ftr-434	1168	16	works	work	NOUN
ftr-434	1168	17	of	of	ADP
ftr-434	1168	18	art	art	NOUN
ftr-434	1168	19	and	and	CCONJ
ftr-434	1168	20	manuscripts	manuscript	NOUN
ftr-434	1168	21	can	can	AUX
ftr-434	1168	22	be	be	AUX
ftr-434	1168	23	popular	popular	ADJ
ftr-434	1168	24	collectors	collector	NOUN
ftr-434	1168	25	’	'	PUNCT
ftr-434	1168	26	items	item	NOUN
ftr-434	1168	27	and	and	CCONJ
ftr-434	1168	28	can	can	AUX
ftr-434	1168	29	have	have	VERB
ftr-434	1168	30	significant	significant	ADJ
ftr-434	1168	31	value	value	NOUN
ftr-434	1168	32	.	.	PUNCT
ftr-434	1169	1	a	a	DET
ftr-434	1169	2	“	"	PUNCT
ftr-434	1169	3	collector	collector	NOUN
ftr-434	1169	4	”	"	PUNCT
ftr-434	1169	5	is	be	AUX
ftr-434	1169	6	distinguished	distinguish	VERB
ftr-434	1169	7	from	from	ADP
ftr-434	1169	8	a	a	DET
ftr-434	1169	9	“	"	PUNCT
ftr-434	1169	10	dealer	dealer	NOUN
ftr-434	1169	11	.	.	PUNCT
ftr-434	1169	12	”	"	PUNCT
ftr-434	1170	1	a	a	DET
ftr-434	1170	2	dealer	dealer	NOUN
ftr-434	1170	3	is	be	AUX
ftr-434	1170	4	regularly	regularly	ADV
ftr-434	1170	5	engaged	engage	VERB
ftr-434	1170	6	in	in	ADP
ftr-434	1170	7	the	the	DET
ftr-434	1170	8	trade	trade	NOUN
ftr-434	1170	9	or	or	CCONJ
ftr-434	1170	10	business	business	NOUN
ftr-434	1170	11	of	of	ADP
ftr-434	1170	12	selling	sell	VERB
ftr-434	1170	13	the	the	DET
ftr-434	1170	14	items	item	NOUN
ftr-434	1170	15	.	.	PUNCT
ftr-434	1171	1	the	the	DET
ftr-434	1171	2	dealer	dealer	NOUN
ftr-434	1171	3	holds	hold	VERB
ftr-434	1171	4	the	the	DET
ftr-434	1171	5	items	item	NOUN
ftr-434	1171	6	for	for	ADP
ftr-434	1171	7	sale	sale	NOUN
ftr-434	1171	8	to	to	ADP
ftr-434	1171	9	customers	customer	NOUN
ftr-434	1171	10	in	in	ADP
ftr-434	1171	11	the	the	DET
ftr-434	1171	12	ordinary	ordinary	ADJ
ftr-434	1171	13	course	course	NOUN
ftr-434	1171	14	of	of	ADP
ftr-434	1171	15	his	his	PRON
ftr-434	1171	16	or	or	CCONJ
ftr-434	1171	17	her	her	PRON
ftr-434	1171	18	trade	trade	NOUN
ftr-434	1171	19	or	or	CCONJ
ftr-434	1171	20	business	business	NOUN
ftr-434	1171	21	.	.	PUNCT
ftr-434	1172	1	as	as	ADP
ftr-434	1172	2	a	a	DET
ftr-434	1172	3	result	result	NOUN
ftr-434	1172	4	,	,	PUNCT
ftr-434	1172	5	any	any	DET
ftr-434	1172	6	gain	gain	NOUN
ftr-434	1172	7	on	on	ADP
ftr-434	1172	8	a	a	DET
ftr-434	1172	9	sale	sale	NOUN
ftr-434	1172	10	by	by	ADP
ftr-434	1172	11	a	a	DET
ftr-434	1172	12	dealer	dealer	NOUN
ftr-434	1172	13	will	will	AUX
ftr-434	1172	14	be	be	AUX
ftr-434	1172	15	taxed	tax	VERB
ftr-434	1172	16	as	as	ADP
ftr-434	1172	17	ordinary	ordinary	ADJ
ftr-434	1172	18	income	income	NOUN
ftr-434	1172	19	,	,	PUNCT
ftr-434	1172	20	irc	irc	ADV
ftr-434	1172	21	§	§	PROPN
ftr-434	1172	22	1221(a)(1	1221(a)(1	NUM
ftr-434	1172	23	)	)	PUNCT
ftr-434	1172	24	,	,	PUNCT
ftr-434	1172	25	and	and	CCONJ
ftr-434	1172	26	the	the	DET
ftr-434	1172	27	amount	amount	NOUN
ftr-434	1172	28	of	of	ADP
ftr-434	1172	29	any	any	DET
ftr-434	1172	30	charitable	charitable	ADJ
ftr-434	1172	31	deduction	deduction	NOUN
ftr-434	1172	32	on	on	ADP
ftr-434	1172	33	a	a	DET
ftr-434	1172	34	contribution	contribution	NOUN
ftr-434	1172	35	of	of	ADP
ftr-434	1172	36	the	the	DET
ftr-434	1172	37	property	property	NOUN
ftr-434	1172	38	will	will	AUX
ftr-434	1172	39	be	be	AUX
ftr-434	1172	40	limited	limit	VERB
ftr-434	1172	41	to	to	ADP
ftr-434	1172	42	his	his	PRON
ftr-434	1172	43	or	or	CCONJ
ftr-434	1172	44	her	her	PRON
ftr-434	1172	45	cost	cost	NOUN
ftr-434	1172	46	basis	basis	NOUN
ftr-434	1172	47	.	.	PUNCT
ftr-434	1173	1	irc	irc	PROPN
ftr-434	1173	2	§	§	PROPN
ftr-434	1173	3	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1173	4	)	)	PUNCT
ftr-434	1173	5	.	.	PUNCT
ftr-434	1174	1	in	in	ADP
ftr-434	1174	2	contrast	contrast	NOUN
ftr-434	1174	3	,	,	PUNCT
ftr-434	1174	4	a	a	DET
ftr-434	1174	5	“	"	PUNCT
ftr-434	1174	6	collector	collector	NOUN
ftr-434	1174	7	”	"	PUNCT
ftr-434	1174	8	holds	hold	VERB
ftr-434	1174	9	the	the	DET
ftr-434	1174	10	items	item	NOUN
ftr-434	1174	11	for	for	ADP
ftr-434	1174	12	the	the	DET
ftr-434	1174	13	production	production	NOUN
ftr-434	1174	14	of	of	ADP
ftr-434	1174	15	income	income	NOUN
ftr-434	1174	16	(	(	PUNCT
ftr-434	1174	17	as	as	ADP
ftr-434	1174	18	an	an	DET
ftr-434	1174	19	investment	investment	NOUN
ftr-434	1174	20	)	)	PUNCT
ftr-434	1174	21	,	,	PUNCT
ftr-434	1174	22	but	but	CCONJ
ftr-434	1174	23	does	do	AUX
ftr-434	1174	24	not	not	PART
ftr-434	1174	25	hold	hold	VERB
ftr-434	1174	26	the	the	DET
ftr-434	1174	27	items	item	NOUN
ftr-434	1174	28	for	for	ADP
ftr-434	1174	29	sale	sale	NOUN
ftr-434	1174	30	to	to	ADP
ftr-434	1174	31	customers	customer	NOUN
ftr-434	1174	32	.	.	PUNCT
ftr-434	1175	1	as	as	ADP
ftr-434	1175	2	a	a	DET
ftr-434	1175	3	result	result	NOUN
ftr-434	1175	4	,	,	PUNCT
ftr-434	1175	5	the	the	DET
ftr-434	1175	6	gain	gain	NOUN
ftr-434	1175	7	on	on	ADP
ftr-434	1175	8	a	a	DET
ftr-434	1175	9	sale	sale	NOUN
ftr-434	1175	10	by	by	ADP
ftr-434	1175	11	a	a	DET
ftr-434	1175	12	collector	collector	NOUN
ftr-434	1175	13	can	can	AUX
ftr-434	1175	14	qualify	qualify	VERB
ftr-434	1175	15	as	as	ADP
ftr-434	1175	16	a	a	DET
ftr-434	1175	17	long	long	ADJ
ftr-434	1175	18	-	-	PUNCT
ftr-434	1175	19	term	term	NOUN
ftr-434	1175	20	capital	capital	NOUN
ftr-434	1175	21	gain	gain	NOUN
ftr-434	1175	22	,	,	PUNCT
ftr-434	1175	23	but	but	CCONJ
ftr-434	1175	24	a	a	DET
ftr-434	1175	25	full	full	ADJ
ftr-434	1175	26	fair	fair	ADJ
ftr-434	1175	27	market	market	NOUN
ftr-434	1175	28	value	value	NOUN
ftr-434	1175	29	deduction	deduction	NOUN
ftr-434	1175	30	will	will	AUX
ftr-434	1175	31	be	be	AUX
ftr-434	1175	32	available	available	ADJ
ftr-434	1175	33	on	on	ADP
ftr-434	1175	34	a	a	DET
ftr-434	1175	35	charitable	charitable	ADJ
ftr-434	1175	36	gift	gift	NOUN
ftr-434	1175	37	of	of	ADP
ftr-434	1175	38	the	the	DET
ftr-434	1175	39	item(s	item(s	NOUN
ftr-434	1175	40	)	)	PUNCT
ftr-434	1175	41	only	only	ADV
ftr-434	1175	42	if	if	SCONJ
ftr-434	1175	43	the	the	DET
ftr-434	1175	44	“	"	PUNCT
ftr-434	1175	45	related	related	ADJ
ftr-434	1175	46	use	use	NOUN
ftr-434	1175	47	”	"	PUNCT
ftr-434	1175	48	test	test	NOUN
ftr-434	1175	49	will	will	AUX
ftr-434	1175	50	be	be	AUX
ftr-434	1175	51	satisfied	satisfied	ADJ
ftr-434	1175	52	.	.	PUNCT
ftr-434	1176	1	irc	irc	PROPN
ftr-434	1176	2	§	§	PROPN
ftr-434	1176	3	170(e)(1)(b	170(e)(1)(b	PROPN
ftr-434	1176	4	)	)	PUNCT
ftr-434	1176	5	.	.	PUNCT
ftr-434	1177	1	217	217	NUM
ftr-434	1177	2	.	.	PUNCT
ftr-434	1178	1	joseph	joseph	PROPN
ftr-434	1178	2	m.	m.	PROPN
ftr-434	1178	3	dodge	dodge	PROPN
ftr-434	1178	4	,	,	PUNCT
ftr-434	1178	5	the	the	DET
ftr-434	1178	6	logic	logic	NOUN
ftr-434	1178	7	of	of	ADP
ftr-434	1178	8	tax	tax	NOUN
ftr-434	1178	9	:	:	PUNCT
ftr-434	1178	10	federal	federal	ADJ
ftr-434	1178	11	income	income	NOUN
ftr-434	1178	12	tax	tax	NOUN
ftr-434	1178	13	theory	theory	NOUN
ftr-434	1178	14	and	and	CCONJ
ftr-434	1178	15	policy	policy	NOUN
ftr-434	1178	16	,	,	PUNCT
ftr-434	1178	17	88	88	NUM
ftr-434	1178	18	(	(	PUNCT
ftr-434	1178	19	1989	1989	NUM
ftr-434	1178	20	)	)	PUNCT
ftr-434	1178	21	(	(	PUNCT
ftr-434	1178	22	“	"	PUNCT
ftr-434	1178	23	horizontal	horizontal	ADJ
ftr-434	1178	24	equity	equity	NOUN
ftr-434	1178	25	:	:	PUNCT
ftr-434	1178	26	persons	person	NOUN
ftr-434	1178	27	in	in	ADP
ftr-434	1178	28	the	the	DET
ftr-434	1178	29	same	same	ADJ
ftr-434	1178	30	position	position	NOUN
ftr-434	1178	31	should	should	AUX
ftr-434	1178	32	bear	bear	VERB
ftr-434	1178	33	the	the	DET
ftr-434	1178	34	same	same	ADJ
ftr-434	1178	35	tax	tax	NOUN
ftr-434	1178	36	burden	burden	NOUN
ftr-434	1178	37	”	"	PUNCT
ftr-434	1178	38	)	)	PUNCT
ftr-434	1178	39	;	;	PUNCT
ftr-434	1178	40	comment	comment	NOUN
ftr-434	1178	41	,	,	PUNCT
ftr-434	1178	42	changing	change	VERB
ftr-434	1178	43	i.r.c	i.r.c	NOUN
ftr-434	1178	44	.	.	PUNCT
ftr-434	1179	1	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1179	2	):	):	PUNCT
ftr-434	1179	3	for	for	ADP
ftr-434	1179	4	art	art	NOUN
ftr-434	1179	5	’s	’s	PART
ftr-434	1179	6	sake	sake	NOUN
ftr-434	1179	7	,	,	PUNCT
ftr-434	1179	8	37	37	NUM
ftr-434	1179	9	case	case	NOUN
ftr-434	1179	10	w.	w.	NOUN
ftr-434	1179	11	res	res	PROPN
ftr-434	1179	12	.	.	PUNCT
ftr-434	1180	1	l.	l.	PROPN
ftr-434	1180	2	rev	rev	PROPN
ftr-434	1180	3	.	.	PROPN
ftr-434	1181	1	541	541	NUM
ftr-434	1181	2	(	(	PUNCT
ftr-434	1181	3	1987	1987	NUM
ftr-434	1181	4	)	)	PUNCT
ftr-434	1181	5	(	(	PUNCT
ftr-434	1181	6	horizontal	horizontal	ADJ
ftr-434	1181	7	equity	equity	NOUN
ftr-434	1181	8	encompasses	encompass	VERB
ftr-434	1181	9	the	the	DET
ftr-434	1181	10	principle	principle	NOUN
ftr-434	1181	11	that	that	SCONJ
ftr-434	1181	12	taxpayers	taxpayer	NOUN
ftr-434	1181	13	[	[	X
ftr-434	1181	14	in	in	ADP
ftr-434	1181	15	similar	similar	ADJ
ftr-434	1181	16	situations	situation	NOUN
ftr-434	1181	17	]	]	PUNCT
ftr-434	1181	18	should	should	AUX
ftr-434	1181	19	pay	pay	VERB
ftr-434	1181	20	the	the	DET
ftr-434	1181	21	same	same	ADJ
ftr-434	1181	22	tax	tax	NOUN
ftr-434	1181	23	)	)	PUNCT
ftr-434	1181	24	;	;	PUNCT
ftr-434	1181	25	joseph	joseph	PROPN
ftr-434	1181	26	a.	a.	PROPN
ftr-434	1181	27	pechman	pechman	PROPN
ftr-434	1181	28	,	,	PUNCT
ftr-434	1181	29	federal	federal	ADJ
ftr-434	1181	30	tax	tax	NOUN
ftr-434	1181	31	policy	policy	NOUN
ftr-434	1181	32	,	,	PUNCT
ftr-434	1181	33	5	5	NUM
ftr-434	1181	34	(	(	PUNCT
ftr-434	1181	35	4th	4th	ADJ
ftr-434	1181	36	ed	ed	NOUN
ftr-434	1181	37	.	.	PROPN
ftr-434	1181	38	1983	1983	NUM
ftr-434	1181	39	)	)	PUNCT
ftr-434	1181	40	(	(	PUNCT
ftr-434	1181	41	horizontal	horizontal	ADJ
ftr-434	1181	42	equity	equity	NOUN
ftr-434	1181	43	aims	aim	VERB
ftr-434	1181	44	to	to	PART
ftr-434	1181	45	“	"	PUNCT
ftr-434	1181	46	distribute	distribute	VERB
ftr-434	1181	47	the	the	DET
ftr-434	1181	48	cost	cost	NOUN
ftr-434	1181	49	of	of	ADP
ftr-434	1181	50	government	government	NOUN
ftr-434	1181	51	fairly	fairly	ADV
ftr-434	1181	52	.	.	PUNCT
ftr-434	1181	53	.	.	PUNCT
ftr-434	1181	54	.	.	PUNCT
ftr-434	1182	1	among	among	ADP
ftr-434	1182	2	people	people	NOUN
ftr-434	1182	3	in	in	ADP
ftr-434	1182	4	approximately	approximately	ADV
ftr-434	1182	5	the	the	DET
ftr-434	1182	6	same	same	ADJ
ftr-434	1182	7	economic	economic	ADJ
ftr-434	1182	8	circumstances	circumstance	NOUN
ftr-434	1182	9	.	.	PUNCT
ftr-434	1182	10	.	.	PUNCT
ftr-434	1182	11	.	.	PUNCT
ftr-434	1182	12	.	.	PUNCT
ftr-434	1182	13	”	"	PUNCT
ftr-434	1182	14	)	)	PUNCT
ftr-434	1182	15	.	.	PUNCT
ftr-434	1183	1	see	see	VERB
ftr-434	1183	2	also	also	ADV
ftr-434	1183	3	t.d	t.d	PROPN
ftr-434	1183	4	.	.	PROPN
ftr-434	1183	5	8785	8785	NUM
ftr-434	1183	6	,	,	PUNCT
ftr-434	1183	7	1998	1998	NUM
ftr-434	1183	8	-	-	SYM
ftr-434	1183	9	2	2	NUM
ftr-434	1183	10	c.b	c.b	PROPN
ftr-434	1183	11	.	.	PROPN
ftr-434	1183	12	494	494	NUM
ftr-434	1183	13	,	,	PUNCT
ftr-434	1183	14	495	495	NUM
ftr-434	1183	15	(	(	PUNCT
ftr-434	1183	16	in	in	ADP
ftr-434	1183	17	discussing	discuss	VERB
ftr-434	1183	18	regulations	regulation	NOUN
ftr-434	1183	19	on	on	ADP
ftr-434	1183	20	the	the	DET
ftr-434	1183	21	tax	tax	NOUN
ftr-434	1183	22	treatment	treatment	NOUN
ftr-434	1183	23	of	of	ADP
ftr-434	1183	24	computer	computer	NOUN
ftr-434	1183	25	592	592	NUM
ftr-434	1183	26	florida	florida	PROPN
ftr-434	1183	27	tax	tax	NOUN
ftr-434	1183	28	review	review	NOUN
ftr-434	1184	1	[	[	X
ftr-434	1184	2	vol.5:8	vol.5:8	NOUN
ftr-434	1184	3	1	1	NUM
ftr-434	1184	4	.	.	PUNCT
ftr-434	1185	1	no	no	DET
ftr-434	1185	2	full	full	ADJ
ftr-434	1185	3	fair	fair	ADJ
ftr-434	1185	4	market	market	NOUN
ftr-434	1185	5	value	value	NOUN
ftr-434	1185	6	deduction	deduction	NOUN
ftr-434	1185	7	for	for	ADP
ftr-434	1185	8	the	the	DET
ftr-434	1185	9	creator	creator	NOUN
ftr-434	1185	10	’s	’s	PART
ftr-434	1185	11	donation	donation	NOUN
ftr-434	1185	12	of	of	ADP
ftr-434	1185	13	a	a	DET
ftr-434	1185	14	copyright.—as	copyright.—as	PROPN
ftr-434	1185	15	discussed	discuss	VERB
ftr-434	1185	16	above	above	ADV
ftr-434	1185	17	,	,	PUNCT
ftr-434	1185	18	in	in	ADP
ftr-434	1185	19	determining	determine	VERB
ftr-434	1185	20	the	the	DET
ftr-434	1185	21	amount	amount	NOUN
ftr-434	1185	22	of	of	ADP
ftr-434	1185	23	the	the	DET
ftr-434	1185	24	charitable	charitable	ADJ
ftr-434	1185	25	income	income	NOUN
ftr-434	1185	26	tax	tax	NOUN
ftr-434	1185	27	deduction	deduction	NOUN
ftr-434	1185	28	,	,	PUNCT
ftr-434	1185	29	a	a	DET
ftr-434	1185	30	preliminary	preliminary	ADJ
ftr-434	1185	31	question	question	NOUN
ftr-434	1185	32	is	be	AUX
ftr-434	1185	33	whether	whether	SCONJ
ftr-434	1185	34	the	the	DET
ftr-434	1185	35	gain	gain	NOUN
ftr-434	1185	36	from	from	ADP
ftr-434	1185	37	a	a	DET
ftr-434	1185	38	hypothetical	hypothetical	ADJ
ftr-434	1185	39	sale	sale	NOUN
ftr-434	1185	40	of	of	ADP
ftr-434	1185	41	the	the	DET
ftr-434	1185	42	donated	donate	VERB
ftr-434	1185	43	property	property	NOUN
ftr-434	1185	44	would	would	AUX
ftr-434	1185	45	be	be	AUX
ftr-434	1185	46	taxed	tax	VERB
ftr-434	1185	47	as	as	ADP
ftr-434	1185	48	long	long	ADJ
ftr-434	1185	49	-	-	PUNCT
ftr-434	1185	50	term	term	NOUN
ftr-434	1185	51	capital	capital	NOUN
ftr-434	1185	52	gain	gain	NOUN
ftr-434	1185	53	or	or	CCONJ
ftr-434	1185	54	ordinary	ordinary	ADJ
ftr-434	1185	55	income	income	NOUN
ftr-434	1185	56	.	.	PUNCT
ftr-434	1186	1	if	if	SCONJ
ftr-434	1186	2	the	the	DET
ftr-434	1186	3	gain	gain	NOUN
ftr-434	1186	4	on	on	ADP
ftr-434	1186	5	the	the	DET
ftr-434	1186	6	sale	sale	NOUN
ftr-434	1186	7	would	would	AUX
ftr-434	1186	8	be	be	AUX
ftr-434	1186	9	taxed	tax	VERB
ftr-434	1186	10	as	as	ADP
ftr-434	1186	11	ordinary218	ordinary218	NUM
ftr-434	1186	12	income	income	NOUN
ftr-434	1186	13	(	(	PUNCT
ftr-434	1186	14	or	or	CCONJ
ftr-434	1186	15	short	short	ADJ
ftr-434	1186	16	-	-	PUNCT
ftr-434	1186	17	term	term	NOUN
ftr-434	1186	18	capital	capital	NOUN
ftr-434	1186	19	gain	gain	NOUN
ftr-434	1186	20	)	)	PUNCT
ftr-434	1186	21	,	,	PUNCT
ftr-434	1186	22	the	the	DET
ftr-434	1186	23	charitable	charitable	ADJ
ftr-434	1186	24	contribution	contribution	NOUN
ftr-434	1186	25	deduction	deduction	NOUN
ftr-434	1186	26	otherwise	otherwise	ADV
ftr-434	1186	27	available	available	ADJ
ftr-434	1186	28	is	be	AUX
ftr-434	1186	29	reduced	reduce	VERB
ftr-434	1186	30	by	by	ADP
ftr-434	1186	31	the	the	DET
ftr-434	1186	32	amount	amount	NOUN
ftr-434	1186	33	of	of	ADP
ftr-434	1186	34	the	the	DET
ftr-434	1186	35	gain	gain	NOUN
ftr-434	1186	36	,	,	PUNCT
ftr-434	1186	37	so	so	SCONJ
ftr-434	1186	38	that	that	SCONJ
ftr-434	1186	39	the	the	DET
ftr-434	1186	40	donor	donor	NOUN
ftr-434	1186	41	can	can	AUX
ftr-434	1186	42	only	only	ADV
ftr-434	1186	43	deduct	deduct	VERB
ftr-434	1186	44	his	his	PRON
ftr-434	1186	45	or	or	CCONJ
ftr-434	1186	46	her	her	PRON
ftr-434	1186	47	cost	cost	NOUN
ftr-434	1186	48	basis	basis	NOUN
ftr-434	1186	49	in	in	ADP
ftr-434	1186	50	the	the	DET
ftr-434	1186	51	property	property	NOUN
ftr-434	1186	52	.	.	PUNCT
ftr-434	1187	1	the	the	DET
ftr-434	1187	2	definition	definition	NOUN
ftr-434	1187	3	of	of	ADP
ftr-434	1187	4	“	"	PUNCT
ftr-434	1187	5	capital	capital	NOUN
ftr-434	1187	6	asset	asset	NOUN
ftr-434	1187	7	”	"	PUNCT
ftr-434	1187	8	excludes	exclude	VERB
ftr-434	1187	9	“	"	PUNCT
ftr-434	1187	10	a	a	DET
ftr-434	1187	11	copyright	copyright	NOUN
ftr-434	1187	12	,	,	PUNCT
ftr-434	1187	13	a	a	DET
ftr-434	1187	14	literary	literary	ADJ
ftr-434	1187	15	,	,	PUNCT
ftr-434	1187	16	musical	musical	ADJ
ftr-434	1187	17	,	,	PUNCT
ftr-434	1187	18	or	or	CCONJ
ftr-434	1187	19	artistic	artistic	ADJ
ftr-434	1187	20	composition	composition	NOUN
ftr-434	1187	21	,	,	PUNCT
ftr-434	1187	22	a	a	DET
ftr-434	1187	23	letter	letter	NOUN
ftr-434	1187	24	or	or	CCONJ
ftr-434	1187	25	memorandum	memorandum	NOUN
ftr-434	1187	26	,	,	PUNCT
ftr-434	1187	27	or	or	CCONJ
ftr-434	1187	28	similar	similar	ADJ
ftr-434	1187	29	property	property	NOUN
ftr-434	1187	30	,	,	PUNCT
ftr-434	1187	31	”	"	PUNCT
ftr-434	1187	32	held	hold	VERB
ftr-434	1187	33	by	by	ADP
ftr-434	1187	34	a	a	DET
ftr-434	1187	35	person	person	NOUN
ftr-434	1187	36	who	who	PRON
ftr-434	1187	37	fits	fit	VERB
ftr-434	1187	38	one	one	NUM
ftr-434	1187	39	of	of	ADP
ftr-434	1187	40	the	the	DET
ftr-434	1187	41	following	follow	VERB
ftr-434	1187	42	three	three	NUM
ftr-434	1187	43	descriptions:219	descriptions:219	ADJ
ftr-434	1187	44	“	"	PUNCT
ftr-434	1187	45	(	(	PUNCT
ftr-434	1187	46	a	a	X
ftr-434	1187	47	)	)	PUNCT
ftr-434	1187	48	a	a	DET
ftr-434	1187	49	taxpayer	taxpayer	NOUN
ftr-434	1187	50	whose	whose	DET
ftr-434	1187	51	personal	personal	ADJ
ftr-434	1187	52	efforts	effort	NOUN
ftr-434	1187	53	created	create	VERB
ftr-434	1187	54	such	such	ADJ
ftr-434	1187	55	property	property	NOUN
ftr-434	1187	56	[	[	X
ftr-434	1187	57	the	the	DET
ftr-434	1187	58	“	"	PUNCT
ftr-434	1187	59	creator	creator	NOUN
ftr-434	1187	60	”	"	PUNCT
ftr-434	1187	61	]	]	PUNCT
ftr-434	1187	62	,	,	PUNCT
ftr-434	1187	63	(	(	PUNCT
ftr-434	1187	64	b	b	NOUN
ftr-434	1187	65	)	)	PUNCT
ftr-434	1187	66	in	in	ADP
ftr-434	1187	67	the	the	DET
ftr-434	1187	68	case	case	NOUN
ftr-434	1187	69	of	of	ADP
ftr-434	1187	70	a	a	DET
ftr-434	1187	71	letter	letter	NOUN
ftr-434	1187	72	,	,	PUNCT
ftr-434	1187	73	memorandum	memorandum	NOUN
ftr-434	1187	74	,	,	PUNCT
ftr-434	1187	75	or	or	CCONJ
ftr-434	1187	76	similar	similar	ADJ
ftr-434	1187	77	property	property	NOUN
ftr-434	1187	78	,	,	PUNCT
ftr-434	1187	79	a	a	DET
ftr-434	1187	80	taxpayer	taxpayer	NOUN
ftr-434	1187	81	for	for	ADP
ftr-434	1187	82	whom	whom	PRON
ftr-434	1187	83	such	such	ADJ
ftr-434	1187	84	property	property	NOUN
ftr-434	1187	85	was	be	AUX
ftr-434	1187	86	prepared	prepare	VERB
ftr-434	1187	87	or	or	CCONJ
ftr-434	1187	88	produced	produce	VERB
ftr-434	1187	89	,	,	PUNCT
ftr-434	1187	90	or	or	CCONJ
ftr-434	1187	91	(	(	PUNCT
ftr-434	1187	92	c	c	X
ftr-434	1187	93	)	)	PUNCT
ftr-434	1187	94	a	a	DET
ftr-434	1187	95	taxpayer	taxpayer	NOUN
ftr-434	1187	96	in	in	ADP
ftr-434	1187	97	whose	whose	DET
ftr-434	1187	98	hands	hand	NOUN
ftr-434	1187	99	the	the	DET
ftr-434	1187	100	basis	basis	NOUN
ftr-434	1187	101	of	of	ADP
ftr-434	1187	102	such	such	ADJ
ftr-434	1187	103	property	property	NOUN
ftr-434	1187	104	is	be	AUX
ftr-434	1187	105	determined	determine	VERB
ftr-434	1187	106	,	,	PUNCT
ftr-434	1187	107	for	for	ADP
ftr-434	1187	108	purposes	purpose	NOUN
ftr-434	1187	109	of	of	ADP
ftr-434	1187	110	determining	determine	VERB
ftr-434	1187	111	gain	gain	NOUN
ftr-434	1187	112	from	from	ADP
ftr-434	1187	113	a	a	DET
ftr-434	1187	114	sale	sale	NOUN
ftr-434	1187	115	or	or	CCONJ
ftr-434	1187	116	exchange	exchange	NOUN
ftr-434	1187	117	,	,	PUNCT
ftr-434	1187	118	in	in	ADP
ftr-434	1187	119	whole	whole	NOUN
ftr-434	1187	120	or	or	CCONJ
ftr-434	1187	121	part	part	NOUN
ftr-434	1187	122	by	by	ADP
ftr-434	1187	123	reference	reference	NOUN
ftr-434	1187	124	to	to	ADP
ftr-434	1187	125	the	the	DET
ftr-434	1187	126	basis	basis	NOUN
ftr-434	1187	127	of	of	ADP
ftr-434	1187	128	such	such	ADJ
ftr-434	1187	129	property	property	NOUN
ftr-434	1187	130	in	in	ADP
ftr-434	1187	131	the	the	DET
ftr-434	1187	132	hands	hand	NOUN
ftr-434	1187	133	of	of	ADP
ftr-434	1187	134	a	a	DET
ftr-434	1187	135	taxpayer	taxpayer	NOUN
ftr-434	1187	136	described	describe	VERB
ftr-434	1187	137	in	in	ADP
ftr-434	1187	138	subparagraph	subparagraph	NOUN
ftr-434	1187	139	(	(	PUNCT
ftr-434	1187	140	a	a	NOUN
ftr-434	1187	141	)	)	PUNCT
ftr-434	1187	142	or	or	CCONJ
ftr-434	1187	143	(	(	PUNCT
ftr-434	1187	144	b).”220	b).”220	X
ftr-434	1187	145	since	since	SCONJ
ftr-434	1187	146	the	the	DET
ftr-434	1187	147	copyright	copyright	NOUN
ftr-434	1187	148	or	or	CCONJ
ftr-434	1187	149	composition	composition	NOUN
ftr-434	1187	150	is	be	AUX
ftr-434	1187	151	not	not	PART
ftr-434	1187	152	a	a	DET
ftr-434	1187	153	“	"	PUNCT
ftr-434	1187	154	capital	capital	NOUN
ftr-434	1187	155	asset	asset	NOUN
ftr-434	1187	156	”	"	PUNCT
ftr-434	1187	157	in	in	ADP
ftr-434	1187	158	these	these	DET
ftr-434	1187	159	circumstances	circumstance	NOUN
ftr-434	1187	160	,	,	PUNCT
ftr-434	1187	161	the	the	DET
ftr-434	1187	162	gain	gain	NOUN
ftr-434	1187	163	from	from	ADP
ftr-434	1187	164	a	a	DET
ftr-434	1187	165	hypothetical	hypothetical	ADJ
ftr-434	1187	166	sale	sale	NOUN
ftr-434	1187	167	would	would	AUX
ftr-434	1187	168	not	not	PART
ftr-434	1187	169	be	be	AUX
ftr-434	1187	170	taxed	tax	VERB
ftr-434	1187	171	as	as	ADP
ftr-434	1187	172	capital	capital	NOUN
ftr-434	1187	173	gain	gain	NOUN
ftr-434	1187	174	,	,	PUNCT
ftr-434	1187	175	and	and	CCONJ
ftr-434	1187	176	any	any	DET
ftr-434	1187	177	charitable	charitable	ADJ
ftr-434	1187	178	income	income	NOUN
ftr-434	1187	179	tax	tax	NOUN
ftr-434	1187	180	deduction	deduction	NOUN
ftr-434	1187	181	will	will	AUX
ftr-434	1187	182	be	be	AUX
ftr-434	1187	183	limited	limit	VERB
ftr-434	1187	184	to	to	ADP
ftr-434	1187	185	the221	the221	PROPN
ftr-434	1187	186	taxpayer	taxpayer	PROPN
ftr-434	1187	187	’s	’s	PART
ftr-434	1187	188	basis	basis	NOUN
ftr-434	1187	189	in	in	ADP
ftr-434	1187	190	the	the	DET
ftr-434	1187	191	donated	donate	VERB
ftr-434	1187	192	property.222	property.222	NOUN
ftr-434	1187	193	in	in	ADP
ftr-434	1187	194	many	many	ADJ
ftr-434	1187	195	cases	case	NOUN
ftr-434	1187	196	,	,	PUNCT
ftr-434	1187	197	the	the	DET
ftr-434	1187	198	taxpayer	taxpayer	NOUN
ftr-434	1187	199	’s	’s	PART
ftr-434	1187	200	cost	cost	NOUN
ftr-434	1187	201	basis	basis	NOUN
ftr-434	1187	202	will	will	AUX
ftr-434	1187	203	be	be	AUX
ftr-434	1187	204	minimal	minimal	ADJ
ftr-434	1187	205	–	–	PUNCT
ftr-434	1187	206	the	the	DET
ftr-434	1187	207	author	author	NOUN
ftr-434	1187	208	’s	’s	PART
ftr-434	1187	209	basis	basis	NOUN
ftr-434	1187	210	may	may	AUX
ftr-434	1187	211	be	be	AUX
ftr-434	1187	212	limited	limit	VERB
ftr-434	1187	213	to	to	ADP
ftr-434	1187	214	the	the	DET
ftr-434	1187	215	cost	cost	NOUN
ftr-434	1187	216	of	of	ADP
ftr-434	1187	217	his	his	PRON
ftr-434	1187	218	or	or	CCONJ
ftr-434	1187	219	her	her	PRON
ftr-434	1187	220	pencils	pencil	NOUN
ftr-434	1187	221	and	and	CCONJ
ftr-434	1187	222	paper	paper	NOUN
ftr-434	1187	223	;	;	PUNCT
ftr-434	1187	224	the	the	DET
ftr-434	1187	225	artist	artist	NOUN
ftr-434	1187	226	’s	’s	PART
ftr-434	1187	227	cost	cost	NOUN
ftr-434	1187	228	may	may	AUX
ftr-434	1187	229	be	be	AUX
ftr-434	1187	230	only	only	ADV
ftr-434	1187	231	the	the	DET
ftr-434	1187	232	cost	cost	NOUN
ftr-434	1187	233	of	of	ADP
ftr-434	1187	234	the	the	DET
ftr-434	1187	235	paint	paint	NOUN
ftr-434	1187	236	,	,	PUNCT
ftr-434	1187	237	brushes	brush	NOUN
ftr-434	1187	238	,	,	PUNCT
ftr-434	1187	239	canvas	canvas	NOUN
ftr-434	1187	240	,	,	PUNCT
ftr-434	1187	241	and	and	CCONJ
ftr-434	1187	242	frame	frame	NOUN
ftr-434	1187	243	.	.	PUNCT
ftr-434	1188	1	the	the	DET
ftr-434	1188	2	sharp223	sharp223	PROPN
ftr-434	1188	3	programs	program	NOUN
ftr-434	1188	4	in	in	ADP
ftr-434	1188	5	cross	cross	ADJ
ftr-434	1188	6	-	-	ADJ
ftr-434	1188	7	border	border	ADJ
ftr-434	1188	8	transactions	transaction	NOUN
ftr-434	1188	9	,	,	PUNCT
ftr-434	1188	10	the	the	DET
ftr-434	1188	11	irs	irs	PROPN
ftr-434	1188	12	stated	state	VERB
ftr-434	1188	13	this	this	DET
ftr-434	1188	14	same	same	ADJ
ftr-434	1188	15	concept	concept	NOUN
ftr-434	1188	16	in	in	ADP
ftr-434	1188	17	the	the	DET
ftr-434	1188	18	following	following	ADJ
ftr-434	1188	19	words	word	NOUN
ftr-434	1188	20	:	:	PUNCT
ftr-434	1188	21	“	"	PUNCT
ftr-434	1188	22	functionally	functionally	ADV
ftr-434	1188	23	equivalent	equivalent	ADJ
ftr-434	1188	24	transactions	transaction	NOUN
ftr-434	1188	25	should	should	AUX
ftr-434	1188	26	be	be	AUX
ftr-434	1188	27	treated	treat	VERB
ftr-434	1188	28	similarly	similarly	ADV
ftr-434	1188	29	”	"	PUNCT
ftr-434	1188	30	)	)	PUNCT
ftr-434	1188	31	.	.	PUNCT
ftr-434	1189	1	218	218	NUM
ftr-434	1189	2	.	.	PUNCT
ftr-434	1190	1	irc	irc	PROPN
ftr-434	1190	2	§	§	PROPN
ftr-434	1190	3	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1190	4	)	)	PUNCT
ftr-434	1190	5	.	.	PUNCT
ftr-434	1191	1	“	"	PUNCT
ftr-434	1191	2	before	before	ADP
ftr-434	1191	3	1950	1950	NUM
ftr-434	1191	4	,	,	PUNCT
ftr-434	1191	5	transfers	transfer	NOUN
ftr-434	1191	6	of	of	ADP
ftr-434	1191	7	patents	patent	NOUN
ftr-434	1191	8	and	and	CCONJ
ftr-434	1191	9	copyrights	copyright	NOUN
ftr-434	1191	10	were	be	AUX
ftr-434	1191	11	treated	treat	VERB
ftr-434	1191	12	substantially	substantially	ADV
ftr-434	1191	13	the	the	DET
ftr-434	1191	14	same	same	ADJ
ftr-434	1191	15	for	for	SCONJ
ftr-434	1191	16	purposes	purpose	NOUN
ftr-434	1191	17	of	of	ADP
ftr-434	1191	18	capital	capital	NOUN
ftr-434	1191	19	gain	gain	NOUN
ftr-434	1191	20	taxation	taxation	NOUN
ftr-434	1191	21	.	.	PUNCT
ftr-434	1191	22	”	"	PUNCT
ftr-434	1192	1	note	note	NOUN
ftr-434	1192	2	,	,	PUNCT
ftr-434	1192	3	a	a	DET
ftr-434	1192	4	comparison	comparison	NOUN
ftr-434	1192	5	of	of	ADP
ftr-434	1192	6	the	the	DET
ftr-434	1192	7	tax	tax	NOUN
ftr-434	1192	8	treatment	treatment	NOUN
ftr-434	1192	9	of	of	ADP
ftr-434	1192	10	authors	author	NOUN
ftr-434	1192	11	and	and	CCONJ
ftr-434	1192	12	inventors	inventor	NOUN
ftr-434	1192	13	,	,	PUNCT
ftr-434	1192	14	70	70	NUM
ftr-434	1192	15	harv	harv	NOUN
ftr-434	1192	16	.	.	PUNCT
ftr-434	1193	1	l.	l.	PROPN
ftr-434	1193	2	rev	rev	PROPN
ftr-434	1193	3	.	.	PROPN
ftr-434	1193	4	1419	1419	NUM
ftr-434	1193	5	,	,	PUNCT
ftr-434	1193	6	1420	1420	NUM
ftr-434	1193	7	(	(	PUNCT
ftr-434	1193	8	1957	1957	NUM
ftr-434	1193	9	)	)	PUNCT
ftr-434	1193	10	.	.	PUNCT
ftr-434	1194	1	219	219	NUM
ftr-434	1194	2	.	.	PUNCT
ftr-434	1195	1	irc	irc	PROPN
ftr-434	1195	2	§	§	PROPN
ftr-434	1195	3	1221(a)(3	1221(a)(3	NUM
ftr-434	1195	4	)	)	PUNCT
ftr-434	1195	5	(	(	PUNCT
ftr-434	1195	6	emphasis	emphasis	NOUN
ftr-434	1195	7	added	add	VERB
ftr-434	1195	8	)	)	PUNCT
ftr-434	1195	9	.	.	PUNCT
ftr-434	1196	1	220	220	NUM
ftr-434	1196	2	.	.	PUNCT
ftr-434	1196	3	irc	irc	PROPN
ftr-434	1196	4	§	§	PROPN
ftr-434	1196	5	1221(a)(3)(a)-(c	1221(a)(3)(a)-(c	NUM
ftr-434	1196	6	)	)	PUNCT
ftr-434	1196	7	.	.	PUNCT
ftr-434	1197	1	221	221	NUM
ftr-434	1197	2	.	.	PUNCT
ftr-434	1198	1	any	any	DET
ftr-434	1198	2	gain	gain	NOUN
ftr-434	1198	3	on	on	ADP
ftr-434	1198	4	the	the	DET
ftr-434	1198	5	sale	sale	NOUN
ftr-434	1198	6	would	would	AUX
ftr-434	1198	7	be	be	AUX
ftr-434	1198	8	taxed	tax	VERB
ftr-434	1198	9	as	as	ADP
ftr-434	1198	10	ordinary	ordinary	ADJ
ftr-434	1198	11	income	income	NOUN
ftr-434	1198	12	.	.	PUNCT
ftr-434	1199	1	222	222	NUM
ftr-434	1199	2	.	.	PUNCT
ftr-434	1200	1	irc	irc	AUX
ftr-434	1200	2	§	§	PROPN
ftr-434	1200	3	1012	1012	NUM
ftr-434	1200	4	states	state	NOUN
ftr-434	1200	5	that	that	SCONJ
ftr-434	1200	6	“	"	PUNCT
ftr-434	1200	7	[	[	X
ftr-434	1200	8	t]he	t]he	ADJ
ftr-434	1200	9	basis	basis	NOUN
ftr-434	1200	10	of	of	ADP
ftr-434	1200	11	property	property	NOUN
ftr-434	1200	12	shall	shall	AUX
ftr-434	1200	13	be	be	AUX
ftr-434	1200	14	the	the	DET
ftr-434	1200	15	cost	cost	NOUN
ftr-434	1200	16	of	of	ADP
ftr-434	1200	17	such	such	ADJ
ftr-434	1200	18	property	property	NOUN
ftr-434	1200	19	,	,	PUNCT
ftr-434	1200	20	except	except	SCONJ
ftr-434	1200	21	as	as	ADV
ftr-434	1200	22	otherwise	otherwise	ADV
ftr-434	1200	23	provided	provide	VERB
ftr-434	1200	24	.	.	PUNCT
ftr-434	1200	25	.	.	PUNCT
ftr-434	1200	26	.	.	PUNCT
ftr-434	1200	27	.	.	PUNCT
ftr-434	1200	28	”	"	PUNCT
ftr-434	1201	1	223	223	NUM
ftr-434	1201	2	.	.	PUNCT
ftr-434	1201	3	see	see	VERB
ftr-434	1201	4	public	public	ADJ
ftr-434	1201	5	hearings	hearing	NOUN
ftr-434	1201	6	on	on	ADP
ftr-434	1201	7	general	general	ADJ
ftr-434	1201	8	tax	tax	NOUN
ftr-434	1201	9	reform	reform	NOUN
ftr-434	1201	10	before	before	ADP
ftr-434	1201	11	the	the	DET
ftr-434	1201	12	house	house	PROPN
ftr-434	1201	13	committee	committee	PROPN
ftr-434	1201	14	on	on	ADP
ftr-434	1201	15	ways	way	NOUN
ftr-434	1201	16	and	and	CCONJ
ftr-434	1201	17	means	mean	NOUN
ftr-434	1201	18	,	,	PUNCT
ftr-434	1201	19	93d	93d	NUM
ftr-434	1201	20	cong	cong	NOUN
ftr-434	1201	21	.	.	PROPN
ftr-434	1201	22	,	,	PUNCT
ftr-434	1201	23	1st	1st	ADJ
ftr-434	1201	24	sess	sess	NOUN
ftr-434	1201	25	.	.	PUNCT
ftr-434	1202	1	6118	6118	NUM
ftr-434	1202	2	(	(	PUNCT
ftr-434	1202	3	1973	1973	NUM
ftr-434	1202	4	)	)	PUNCT
ftr-434	1202	5	(	(	PUNCT
ftr-434	1202	6	statement	statement	NOUN
ftr-434	1202	7	of	of	ADP
ftr-434	1202	8	elias	elias	PROPN
ftr-434	1202	9	newman	newman	PROPN
ftr-434	1202	10	,	,	PUNCT
ftr-434	1202	11	president	president	NOUN
ftr-434	1202	12	,	,	PUNCT
ftr-434	1202	13	artists	artist	NOUN
ftr-434	1202	14	equity	equity	NOUN
ftr-434	1202	15	association	association	PROPN
ftr-434	1202	16	of	of	ADP
ftr-434	1202	17	new	new	PROPN
ftr-434	1202	18	york	york	PROPN
ftr-434	1202	19	,	,	PUNCT
ftr-434	1202	20	estimating	estimate	VERB
ftr-434	1202	21	the	the	DET
ftr-434	1202	22	cost	cost	NOUN
ftr-434	1202	23	of	of	ADP
ftr-434	1202	24	producing	produce	VERB
ftr-434	1202	25	a	a	DET
ftr-434	1202	26	rembrandt	rembrandt	NOUN
ftr-434	1202	27	ink	ink	NOUN
ftr-434	1202	28	drawing	drawing	NOUN
ftr-434	1202	29	at	at	ADP
ftr-434	1202	30	four	four	NUM
ftr-434	1202	31	cents	cent	NOUN
ftr-434	1202	32	)	)	PUNCT
ftr-434	1202	33	;	;	PUNCT
ftr-434	1202	34	i	i	PRON
ftr-434	1202	35	d.	d.	PROPN
ftr-434	1202	36	at	at	ADP
ftr-434	1202	37	6130	6130	NUM
ftr-434	1202	38	(	(	PUNCT
ftr-434	1202	39	testimony	testimony	NOUN
ftr-434	1202	40	of	of	ADP
ftr-434	1202	41	mr	mr	PROPN
ftr-434	1202	42	.	.	PROPN
ftr-434	1202	43	newman	newman	PROPN
ftr-434	1202	44	stating	state	VERB
ftr-434	1202	45	that	that	SCONJ
ftr-434	1202	46	the	the	DET
ftr-434	1202	47	manuscripts	manuscript	NOUN
ftr-434	1202	48	of	of	ADP
ftr-434	1202	49	composer	composer	PROPN
ftr-434	1202	50	igor	igor	PROPN
ftr-434	1202	51	stravinsky	stravinsky	PROPN
ftr-434	1202	52	,	,	PUNCT
ftr-434	1202	53	worth	worth	ADJ
ftr-434	1202	54	$	$	SYM
ftr-434	1202	55	3.5	3.5	NUM
ftr-434	1202	56	million	million	NUM
ftr-434	1202	57	,	,	PUNCT
ftr-434	1202	58	would	would	AUX
ftr-434	1202	59	only	only	ADV
ftr-434	1202	60	yield	yield	VERB
ftr-434	1202	61	a	a	DET
ftr-434	1202	62	deduction	deduction	NOUN
ftr-434	1202	63	equivalent	equivalent	ADJ
ftr-434	1202	64	to	to	ADP
ftr-434	1202	65	the	the	DET
ftr-434	1202	66	cost	cost	NOUN
ftr-434	1202	67	of	of	ADP
ftr-434	1202	68	pen	pen	NOUN
ftr-434	1202	69	,	,	PUNCT
ftr-434	1202	70	paper	paper	NOUN
ftr-434	1202	71	,	,	PUNCT
ftr-434	1202	72	and	and	CCONJ
ftr-434	1202	73	ink	ink	NOUN
ftr-434	1202	74	if	if	SCONJ
ftr-434	1202	75	mr	mr	PROPN
ftr-434	1202	76	.	.	PROPN
ftr-434	1202	77	stravinsky	stravinsky	PROPN
ftr-434	1202	78	were	be	AUX
ftr-434	1202	79	to	to	PART
ftr-434	1202	80	donate	donate	VERB
ftr-434	1202	81	them	they	PRON
ftr-434	1202	82	)	)	PUNCT
ftr-434	1202	83	.	.	PUNCT
ftr-434	1203	1	see	see	VERB
ftr-434	1203	2	bell	bell	PROPN
ftr-434	1203	3	,	,	PUNCT
ftr-434	1203	4	supra	supra	PROPN
ftr-434	1203	5	note	note	PROPN
ftr-434	1203	6	145	145	NUM
ftr-434	1203	7	,	,	PUNCT
ftr-434	1203	8	at	at	ADP
ftr-434	1203	9	543	543	NUM
ftr-434	1203	10	.	.	PUNCT
ftr-434	1204	1	commentators	commentator	NOUN
ftr-434	1204	2	have	have	AUX
ftr-434	1204	3	stated	state	VERB
ftr-434	1204	4	that	that	SCONJ
ftr-434	1204	5	,	,	PUNCT
ftr-434	1204	6	in	in	ADP
ftr-434	1204	7	fact	fact	NOUN
ftr-434	1204	8	,	,	PUNCT
ftr-434	1204	9	mr	mr	PROPN
ftr-434	1204	10	.	.	PROPN
ftr-434	1204	11	stravinsky	stravinsky	PROPN
ftr-434	1204	12	contemplated	contemplate	VERB
ftr-434	1204	13	donating	donate	VERB
ftr-434	1204	14	his	his	PRON
ftr-434	1204	15	manuscripts	manuscript	NOUN
ftr-434	1204	16	to	to	ADP
ftr-434	1204	17	the	the	DET
ftr-434	1204	18	library	library	NOUN
ftr-434	1204	19	of	of	ADP
ftr-434	1204	20	congress	congress	PROPN
ftr-434	1204	21	,	,	PUNCT
ftr-434	1204	22	but	but	CCONJ
ftr-434	1204	23	elected	elect	VERB
ftr-434	1204	24	to	to	PART
ftr-434	1204	25	sell	sell	VERB
ftr-434	1204	26	them	they	PRON
ftr-434	1204	27	as	as	ADP
ftr-434	1204	28	a	a	DET
ftr-434	1204	29	result	result	NOUN
ftr-434	1204	30	of	of	ADP
ftr-434	1204	31	the	the	DET
ftr-434	1204	32	restrictions	restriction	NOUN
ftr-434	1204	33	on	on	ADP
ftr-434	1204	34	charitable	charitable	ADJ
ftr-434	1204	35	contributions	contribution	NOUN
ftr-434	1204	36	imposed	impose	VERB
ftr-434	1204	37	by	by	ADP
ftr-434	1204	38	2002	2002	NUM
ftr-434	1204	39	]	]	PUNCT
ftr-434	1205	1	it	it	PRON
ftr-434	1205	2	does	do	AUX
ftr-434	1205	3	not	not	PART
ftr-434	1205	4	compute	compute	VERB
ftr-434	1205	5	593	593	NUM
ftr-434	1205	6	contrast	contrast	NOUN
ftr-434	1205	7	between	between	ADP
ftr-434	1205	8	the	the	DET
ftr-434	1205	9	rules	rule	NOUN
ftr-434	1205	10	for	for	ADP
ftr-434	1205	11	the	the	DET
ftr-434	1205	12	inventor	inventor	NOUN
ftr-434	1205	13	of	of	ADP
ftr-434	1205	14	a	a	DET
ftr-434	1205	15	patent	patent	NOUN
ftr-434	1205	16	or	or	CCONJ
ftr-434	1205	17	trade	trade	NOUN
ftr-434	1205	18	secret	secret	ADJ
ftr-434	1205	19	,	,	PUNCT
ftr-434	1205	20	and	and	CCONJ
ftr-434	1205	21	the	the	DET
ftr-434	1205	22	copyright	copyright	NOUN
ftr-434	1205	23	creator	creator	NOUN
ftr-434	1205	24	,	,	PUNCT
ftr-434	1205	25	are	be	AUX
ftr-434	1205	26	demonstrated	demonstrate	VERB
ftr-434	1205	27	by	by	ADP
ftr-434	1205	28	the	the	DET
ftr-434	1205	29	following	follow	VERB
ftr-434	1205	30	example	example	NOUN
ftr-434	1205	31	:	:	PUNCT
ftr-434	1205	32	example	example	NOUN
ftr-434	1205	33	#	#	SYM
ftr-434	1205	34	4	4	NUM
ftr-434	1205	35	:	:	PUNCT
ftr-434	1205	36	texas	texas	PROPN
ftr-434	1205	37	hank	hank	PROPN
ftr-434	1205	38	has	have	AUX
ftr-434	1205	39	written	write	VERB
ftr-434	1205	40	the	the	DET
ftr-434	1205	41	definitive	definitive	ADJ
ftr-434	1205	42	field	field	NOUN
ftr-434	1205	43	guide	guide	NOUN
ftr-434	1205	44	to	to	ADP
ftr-434	1205	45	the	the	DET
ftr-434	1205	46	wildlife	wildlife	NOUN
ftr-434	1205	47	on	on	ADP
ftr-434	1205	48	padre	padre	PROPN
ftr-434	1205	49	island	island	PROPN
ftr-434	1205	50	titled	title	VERB
ftr-434	1205	51	“	"	PUNCT
ftr-434	1205	52	the	the	DET
ftr-434	1205	53	real	real	ADJ
ftr-434	1205	54	animals	animal	NOUN
ftr-434	1205	55	hide	hide	VERB
ftr-434	1205	56	during	during	ADP
ftr-434	1205	57	spring	spring	NOUN
ftr-434	1205	58	break	break	NOUN
ftr-434	1205	59	.	.	PUNCT
ftr-434	1205	60	”	"	PUNCT
ftr-434	1206	1	hank	hank	PROPN
ftr-434	1206	2	’s	’s	PART
ftr-434	1206	3	cost	cost	NOUN
ftr-434	1206	4	in	in	ADP
ftr-434	1206	5	preparing	prepare	VERB
ftr-434	1206	6	“	"	PUNCT
ftr-434	1206	7	real	real	ADJ
ftr-434	1206	8	animals	animal	NOUN
ftr-434	1206	9	”	"	PUNCT
ftr-434	1206	10	was	be	AUX
ftr-434	1206	11	$	$	SYM
ftr-434	1206	12	250	250	NUM
ftr-434	1206	13	(	(	PUNCT
ftr-434	1206	14	mostly	mostly	ADV
ftr-434	1206	15	paper	paper	NOUN
ftr-434	1206	16	and	and	CCONJ
ftr-434	1206	17	pens	pen	NOUN
ftr-434	1206	18	)	)	PUNCT
ftr-434	1206	19	and	and	CCONJ
ftr-434	1206	20	hank	hank	PROPN
ftr-434	1206	21	could	could	AUX
ftr-434	1206	22	sell	sell	VERB
ftr-434	1206	23	all	all	DET
ftr-434	1206	24	rights	right	NOUN
ftr-434	1206	25	to	to	ADP
ftr-434	1206	26	“	"	PUNCT
ftr-434	1206	27	real	real	ADJ
ftr-434	1206	28	animals	animal	NOUN
ftr-434	1206	29	”	"	PUNCT
ftr-434	1206	30	to	to	ADP
ftr-434	1206	31	a	a	DET
ftr-434	1206	32	commercial	commercial	ADJ
ftr-434	1206	33	publisher	publisher	NOUN
ftr-434	1206	34	for	for	ADP
ftr-434	1206	35	$	$	SYM
ftr-434	1206	36	100,000	100,000	NUM
ftr-434	1206	37	.	.	PUNCT
ftr-434	1207	1	in	in	ADP
ftr-434	1207	2	addition	addition	NOUN
ftr-434	1207	3	,	,	PUNCT
ftr-434	1207	4	hank	hank	PROPN
ftr-434	1207	5	has	have	AUX
ftr-434	1207	6	patented	patent	VERB
ftr-434	1207	7	a	a	DET
ftr-434	1207	8	new	new	ADJ
ftr-434	1207	9	invention	invention	NOUN
ftr-434	1207	10	called	call	VERB
ftr-434	1207	11	the	the	DET
ftr-434	1207	12	“	"	PUNCT
ftr-434	1207	13	binoscope	binoscope	NOUN
ftr-434	1207	14	”	"	PUNCT
ftr-434	1207	15	that	that	PRON
ftr-434	1207	16	is	be	AUX
ftr-434	1207	17	as	as	ADV
ftr-434	1207	18	easy	easy	ADJ
ftr-434	1207	19	to	to	PART
ftr-434	1207	20	carry	carry	VERB
ftr-434	1207	21	as	as	ADP
ftr-434	1207	22	a	a	DET
ftr-434	1207	23	pair	pair	NOUN
ftr-434	1207	24	of	of	ADP
ftr-434	1207	25	binoculars	binocular	NOUN
ftr-434	1207	26	,	,	PUNCT
ftr-434	1207	27	but	but	CCONJ
ftr-434	1207	28	has	have	VERB
ftr-434	1207	29	the	the	DET
ftr-434	1207	30	power	power	NOUN
ftr-434	1207	31	of	of	ADP
ftr-434	1207	32	a	a	DET
ftr-434	1207	33	telescope	telescope	NOUN
ftr-434	1207	34	–	–	PUNCT
ftr-434	1207	35	an	an	DET
ftr-434	1207	36	invaluable	invaluable	ADJ
ftr-434	1207	37	device	device	NOUN
ftr-434	1207	38	for	for	ADP
ftr-434	1207	39	spotting	spot	VERB
ftr-434	1207	40	distant	distant	ADJ
ftr-434	1207	41	wildlife	wildlife	NOUN
ftr-434	1207	42	.	.	PUNCT
ftr-434	1208	1	hank	hank	PROPN
ftr-434	1208	2	could	could	AUX
ftr-434	1208	3	sell	sell	VERB
ftr-434	1208	4	all	all	DET
ftr-434	1208	5	rights	right	NOUN
ftr-434	1208	6	in	in	ADP
ftr-434	1208	7	the	the	DET
ftr-434	1208	8	“	"	PUNCT
ftr-434	1208	9	binoscope	binoscope	NOUN
ftr-434	1208	10	”	"	PUNCT
ftr-434	1208	11	to	to	ADP
ftr-434	1208	12	a	a	DET
ftr-434	1208	13	commercial	commercial	ADJ
ftr-434	1208	14	firm	firm	NOUN
ftr-434	1208	15	for	for	ADP
ftr-434	1208	16	$	$	SYM
ftr-434	1208	17	100,000	100,000	NUM
ftr-434	1208	18	.	.	PUNCT
ftr-434	1209	1	if	if	SCONJ
ftr-434	1209	2	hank	hank	PROPN
ftr-434	1209	3	donates	donate	VERB
ftr-434	1209	4	all	all	DET
ftr-434	1209	5	rights	right	NOUN
ftr-434	1209	6	to	to	ADP
ftr-434	1209	7	“	"	PUNCT
ftr-434	1209	8	real	real	ADJ
ftr-434	1209	9	animals	animal	NOUN
ftr-434	1209	10	”	"	PUNCT
ftr-434	1209	11	to	to	ADP
ftr-434	1209	12	a	a	DET
ftr-434	1209	13	charity	charity	NOUN
ftr-434	1209	14	,	,	PUNCT
ftr-434	1209	15	he	he	PRON
ftr-434	1209	16	will	will	AUX
ftr-434	1209	17	be	be	AUX
ftr-434	1209	18	entitled	entitle	VERB
ftr-434	1209	19	to	to	ADP
ftr-434	1209	20	a	a	DET
ftr-434	1209	21	charitable	charitable	ADJ
ftr-434	1209	22	deduction	deduction	NOUN
ftr-434	1209	23	of	of	ADP
ftr-434	1209	24	$	$	SYM
ftr-434	1209	25	250	250	NUM
ftr-434	1209	26	.	.	PUNCT
ftr-434	1210	1	if	if	SCONJ
ftr-434	1210	2	hank	hank	PROPN
ftr-434	1210	3	donates	donate	VERB
ftr-434	1210	4	all	all	DET
ftr-434	1210	5	rights	right	NOUN
ftr-434	1210	6	to	to	ADP
ftr-434	1210	7	the	the	DET
ftr-434	1210	8	“	"	PUNCT
ftr-434	1210	9	binoscope	binoscope	NOUN
ftr-434	1210	10	”	"	PUNCT
ftr-434	1210	11	to	to	ADP
ftr-434	1210	12	a	a	DET
ftr-434	1210	13	charity	charity	NOUN
ftr-434	1210	14	,	,	PUNCT
ftr-434	1210	15	he	he	PRON
ftr-434	1210	16	will	will	AUX
ftr-434	1210	17	be	be	AUX
ftr-434	1210	18	entitled	entitle	VERB
ftr-434	1210	19	to	to	ADP
ftr-434	1210	20	a	a	DET
ftr-434	1210	21	charitable	charitable	ADJ
ftr-434	1210	22	deduction	deduction	NOUN
ftr-434	1210	23	of	of	ADP
ftr-434	1210	24	$	$	SYM
ftr-434	1210	25	100,000	100,000	NUM
ftr-434	1210	26	.	.	PUNCT
ftr-434	1211	1	the	the	DET
ftr-434	1211	2	harshness	harshness	NOUN
ftr-434	1211	3	of	of	ADP
ftr-434	1211	4	this	this	DET
ftr-434	1211	5	rule	rule	NOUN
ftr-434	1211	6	also	also	ADV
ftr-434	1211	7	is	be	AUX
ftr-434	1211	8	demonstrated	demonstrate	VERB
ftr-434	1211	9	by	by	ADP
ftr-434	1211	10	the	the	DET
ftr-434	1211	11	fact	fact	NOUN
ftr-434	1211	12	that	that	SCONJ
ftr-434	1211	13	if	if	SCONJ
ftr-434	1211	14	the	the	DET
ftr-434	1211	15	creator	creator	NOUN
ftr-434	1211	16	holds	hold	VERB
ftr-434	1211	17	the	the	DET
ftr-434	1211	18	copyright	copyright	NOUN
ftr-434	1211	19	,	,	PUNCT
ftr-434	1211	20	composition	composition	NOUN
ftr-434	1211	21	,	,	PUNCT
ftr-434	1211	22	or	or	CCONJ
ftr-434	1211	23	similar	similar	ADJ
ftr-434	1211	24	property	property	NOUN
ftr-434	1211	25	at	at	ADP
ftr-434	1211	26	the	the	DET
ftr-434	1211	27	time	time	NOUN
ftr-434	1211	28	of	of	ADP
ftr-434	1211	29	his	his	PRON
ftr-434	1211	30	or	or	CCONJ
ftr-434	1211	31	her	her	PRON
ftr-434	1211	32	death	death	NOUN
ftr-434	1211	33	,	,	PUNCT
ftr-434	1211	34	the	the	DET
ftr-434	1211	35	full	full	ADJ
ftr-434	1211	36	fair	fair	ADJ
ftr-434	1211	37	market	market	NOUN
ftr-434	1211	38	value	value	NOUN
ftr-434	1211	39	will	will	AUX
ftr-434	1211	40	be	be	AUX
ftr-434	1211	41	included	include	VERB
ftr-434	1211	42	in	in	ADP
ftr-434	1211	43	his	his	PRON
ftr-434	1211	44	or	or	CCONJ
ftr-434	1211	45	her	her	PRON
ftr-434	1211	46	gross	gross	ADJ
ftr-434	1211	47	estate	estate	NOUN
ftr-434	1211	48	for	for	ADP
ftr-434	1211	49	federal	federal	ADJ
ftr-434	1211	50	estate	estate	NOUN
ftr-434	1211	51	tax	tax	NOUN
ftr-434	1211	52	purposes.224	purposes.224	NOUN
ftr-434	1211	53	rules	rule	NOUN
ftr-434	1211	54	are	be	AUX
ftr-434	1211	55	in	in	ADP
ftr-434	1211	56	place	place	NOUN
ftr-434	1211	57	to	to	PART
ftr-434	1211	58	prevent	prevent	VERB
ftr-434	1211	59	the	the	DET
ftr-434	1211	60	creator	creator	NOUN
ftr-434	1211	61	from	from	ADP
ftr-434	1211	62	avoiding	avoid	VERB
ftr-434	1211	63	the	the	DET
ftr-434	1211	64	section	section	NOUN
ftr-434	1211	65	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1211	66	)	)	PUNCT
ftr-434	1211	67	restriction	restriction	NOUN
ftr-434	1211	68	.	.	PUNCT
ftr-434	1212	1	if	if	SCONJ
ftr-434	1212	2	the	the	DET
ftr-434	1212	3	creator	creator	NOUN
ftr-434	1212	4	gives	give	VERB
ftr-434	1212	5	the	the	DET
ftr-434	1212	6	copyright	copyright	NOUN
ftr-434	1212	7	or	or	CCONJ
ftr-434	1212	8	composition	composition	NOUN
ftr-434	1212	9	to	to	ADP
ftr-434	1212	10	a	a	DET
ftr-434	1212	11	friend	friend	NOUN
ftr-434	1212	12	or	or	CCONJ
ftr-434	1212	13	family	family	NOUN
ftr-434	1212	14	member	member	NOUN
ftr-434	1212	15	(	(	PUNCT
ftr-434	1212	16	or	or	CCONJ
ftr-434	1212	17	anyone	anyone	PRON
ftr-434	1212	18	else	else	ADV
ftr-434	1212	19	)	)	PUNCT
ftr-434	1212	20	,	,	PUNCT
ftr-434	1212	21	and	and	CCONJ
ftr-434	1212	22	the	the	DET
ftr-434	1212	23	donee	donee	NOUN
ftr-434	1212	24	then	then	ADV
ftr-434	1212	25	makes	make	VERB
ftr-434	1212	26	a	a	DET
ftr-434	1212	27	charitable	charitable	ADJ
ftr-434	1212	28	contribution	contribution	NOUN
ftr-434	1212	29	of	of	ADP
ftr-434	1212	30	the	the	DET
ftr-434	1212	31	property	property	NOUN
ftr-434	1212	32	,	,	PUNCT
ftr-434	1212	33	the	the	DET
ftr-434	1212	34	donee	donee	NOUN
ftr-434	1212	35	’s	’s	PART
ftr-434	1212	36	charitable	charitable	ADJ
ftr-434	1212	37	income	income	NOUN
ftr-434	1212	38	tax	tax	NOUN
ftr-434	1212	39	deduction	deduction	NOUN
ftr-434	1212	40	will	will	AUX
ftr-434	1212	41	be	be	AUX
ftr-434	1212	42	restricted	restrict	VERB
ftr-434	1212	43	in	in	ADP
ftr-434	1212	44	the	the	DET
ftr-434	1212	45	same	same	ADJ
ftr-434	1212	46	way	way	NOUN
ftr-434	1212	47	as	as	SCONJ
ftr-434	1212	48	if	if	SCONJ
ftr-434	1212	49	the	the	DET
ftr-434	1212	50	creator	creator	NOUN
ftr-434	1212	51	had	have	AUX
ftr-434	1212	52	made	make	VERB
ftr-434	1212	53	the	the	DET
ftr-434	1212	54	contribution.225	contribution.225	NOUN
ftr-434	1212	55	the	the	DET
ftr-434	1212	56	tax	tax	NOUN
ftr-434	1212	57	reform	reform	PROPN
ftr-434	1212	58	act	act	NOUN
ftr-434	1212	59	of	of	ADP
ftr-434	1212	60	1969	1969	NUM
ftr-434	1212	61	.	.	PUNCT
ftr-434	1213	1	larry	larry	PROPN
ftr-434	1213	2	d.	d.	PROPN
ftr-434	1213	3	mcbennett	mcbennett	PROPN
ftr-434	1213	4	,	,	PUNCT
ftr-434	1213	5	john	john	PROPN
ftr-434	1213	6	paul	paul	PROPN
ftr-434	1213	7	&	&	CCONJ
ftr-434	1213	8	john	john	PROPN
ftr-434	1213	9	stearns	stearns	PROPN
ftr-434	1213	10	,	,	PUNCT
ftr-434	1213	11	art	art	NOUN
ftr-434	1213	12	update	update	NOUN
ftr-434	1213	13	:	:	PUNCT
ftr-434	1213	14	tax	tax	NOUN
ftr-434	1213	15	deductions	deduction	NOUN
ftr-434	1213	16	for	for	ADP
ftr-434	1213	17	self	self	NOUN
ftr-434	1213	18	-	-	PUNCT
ftr-434	1213	19	created	create	VERB
ftr-434	1213	20	works	work	NOUN
ftr-434	1213	21	of	of	ADP
ftr-434	1213	22	art	art	NOUN
ftr-434	1213	23	,	,	PUNCT
ftr-434	1213	24	30	30	NUM
ftr-434	1213	25	fed	fed	PROPN
ftr-434	1213	26	.	.	PUNCT
ftr-434	1214	1	b.	b.	PROPN
ftr-434	1214	2	news	news	PROPN
ftr-434	1214	3	&	&	CCONJ
ftr-434	1214	4	j.	j.	PROPN
ftr-434	1214	5	342	342	PROPN
ftr-434	1214	6	,	,	PUNCT
ftr-434	1214	7	34243	34243	NUM
ftr-434	1214	8	(	(	PUNCT
ftr-434	1214	9	1983	1983	NUM
ftr-434	1214	10	)	)	PUNCT
ftr-434	1214	11	.	.	PUNCT
ftr-434	1215	1	224	224	NUM
ftr-434	1215	2	.	.	PUNCT
ftr-434	1216	1	irc	irc	PROPN
ftr-434	1216	2	§	§	PROPN
ftr-434	1216	3	2031(a	2031(a	NUM
ftr-434	1216	4	)	)	PUNCT
ftr-434	1216	5	provides	provide	VERB
ftr-434	1216	6	that	that	SCONJ
ftr-434	1216	7	“	"	PUNCT
ftr-434	1216	8	[	[	X
ftr-434	1216	9	t]he	t]he	X
ftr-434	1216	10	value	value	NOUN
ftr-434	1216	11	of	of	ADP
ftr-434	1216	12	the	the	DET
ftr-434	1216	13	gross	gross	ADJ
ftr-434	1216	14	estate	estate	NOUN
ftr-434	1216	15	of	of	ADP
ftr-434	1216	16	the	the	DET
ftr-434	1216	17	decedent	decedent	NOUN
ftr-434	1216	18	shall	shall	AUX
ftr-434	1216	19	be	be	AUX
ftr-434	1216	20	determined	determine	VERB
ftr-434	1216	21	by	by	ADP
ftr-434	1216	22	including	include	VERB
ftr-434	1216	23	to	to	ADP
ftr-434	1216	24	the	the	DET
ftr-434	1216	25	extent	extent	NOUN
ftr-434	1216	26	provided	provide	VERB
ftr-434	1216	27	for	for	ADP
ftr-434	1216	28	in	in	ADP
ftr-434	1216	29	this	this	DET
ftr-434	1216	30	part	part	NOUN
ftr-434	1216	31	,	,	PUNCT
ftr-434	1216	32	the	the	DET
ftr-434	1216	33	value	value	NOUN
ftr-434	1216	34	at	at	ADP
ftr-434	1216	35	the	the	DET
ftr-434	1216	36	time	time	NOUN
ftr-434	1216	37	of	of	ADP
ftr-434	1216	38	his	his	PRON
ftr-434	1216	39	death	death	NOUN
ftr-434	1216	40	of	of	ADP
ftr-434	1216	41	all	all	DET
ftr-434	1216	42	property	property	NOUN
ftr-434	1216	43	,	,	PUNCT
ftr-434	1216	44	real	real	ADJ
ftr-434	1216	45	or	or	CCONJ
ftr-434	1216	46	personal	personal	ADJ
ftr-434	1216	47	,	,	PUNCT
ftr-434	1216	48	tangible	tangible	ADJ
ftr-434	1216	49	or	or	CCONJ
ftr-434	1216	50	intangible	intangible	ADJ
ftr-434	1216	51	,	,	PUNCT
ftr-434	1216	52	wherever	wherever	SCONJ
ftr-434	1216	53	situated	situate	VERB
ftr-434	1216	54	.	.	PUNCT
ftr-434	1216	55	”	"	PUNCT
ftr-434	1217	1	see	see	VERB
ftr-434	1217	2	bell	bell	NOUN
ftr-434	1217	3	,	,	PUNCT
ftr-434	1217	4	supra	supra	PROPN
ftr-434	1217	5	note	note	PROPN
ftr-434	1217	6	145	145	NUM
ftr-434	1217	7	,	,	PUNCT
ftr-434	1217	8	at	at	ADP
ftr-434	1217	9	536	536	NUM
ftr-434	1217	10	.	.	PUNCT
ftr-434	1218	1	225	225	NUM
ftr-434	1218	2	.	.	PUNCT
ftr-434	1219	1	irc	irc	AUX
ftr-434	1219	2	§	§	PROPN
ftr-434	1219	3	1221(a)(3)(c	1221(a)(3)(c	NUM
ftr-434	1219	4	)	)	PUNCT
ftr-434	1219	5	provides	provide	VERB
ftr-434	1219	6	that	that	SCONJ
ftr-434	1219	7	the	the	DET
ftr-434	1219	8	copyright	copyright	NOUN
ftr-434	1219	9	or	or	CCONJ
ftr-434	1219	10	composition	composition	NOUN
ftr-434	1219	11	will	will	AUX
ftr-434	1219	12	not	not	PART
ftr-434	1219	13	be	be	AUX
ftr-434	1219	14	a	a	DET
ftr-434	1219	15	capital	capital	NOUN
ftr-434	1219	16	asset	asset	NOUN
ftr-434	1219	17	if	if	SCONJ
ftr-434	1219	18	it	it	PRON
ftr-434	1219	19	is	be	AUX
ftr-434	1219	20	held	hold	VERB
ftr-434	1219	21	by	by	ADP
ftr-434	1219	22	“	"	PUNCT
ftr-434	1219	23	a	a	DET
ftr-434	1219	24	taxpayer	taxpayer	NOUN
ftr-434	1219	25	in	in	ADP
ftr-434	1219	26	whose	whose	DET
ftr-434	1219	27	hands	hand	NOUN
ftr-434	1219	28	the	the	DET
ftr-434	1219	29	basis	basis	NOUN
ftr-434	1219	30	of	of	ADP
ftr-434	1219	31	such	such	ADJ
ftr-434	1219	32	property	property	NOUN
ftr-434	1219	33	is	be	AUX
ftr-434	1219	34	determined	determine	VERB
ftr-434	1219	35	,	,	PUNCT
ftr-434	1219	36	for	for	ADP
ftr-434	1219	37	purposes	purpose	NOUN
ftr-434	1219	38	of	of	ADP
ftr-434	1219	39	determining	determine	VERB
ftr-434	1219	40	gain	gain	NOUN
ftr-434	1219	41	from	from	ADP
ftr-434	1219	42	a	a	DET
ftr-434	1219	43	sale	sale	NOUN
ftr-434	1219	44	or	or	CCONJ
ftr-434	1219	45	exchange	exchange	NOUN
ftr-434	1219	46	,	,	PUNCT
ftr-434	1219	47	in	in	ADP
ftr-434	1219	48	whole	whole	NOUN
ftr-434	1219	49	or	or	CCONJ
ftr-434	1219	50	part	part	NOUN
ftr-434	1219	51	by	by	ADP
ftr-434	1219	52	reference	reference	NOUN
ftr-434	1219	53	to	to	ADP
ftr-434	1219	54	the	the	DET
ftr-434	1219	55	basis	basis	NOUN
ftr-434	1219	56	of	of	ADP
ftr-434	1219	57	such	such	ADJ
ftr-434	1219	58	property	property	NOUN
ftr-434	1219	59	in	in	ADP
ftr-434	1219	60	the	the	DET
ftr-434	1219	61	hands	hand	NOUN
ftr-434	1219	62	of	of	ADP
ftr-434	1219	63	[	[	X
ftr-434	1219	64	the	the	DET
ftr-434	1219	65	creator	creator	NOUN
ftr-434	1219	66	.	.	PUNCT
ftr-434	1220	1	]	]	X
ftr-434	1220	2	”	"	PUNCT
ftr-434	1220	3	in	in	ADP
ftr-434	1220	4	the	the	DET
ftr-434	1220	5	case	case	NOUN
ftr-434	1220	6	of	of	ADP
ftr-434	1220	7	property	property	NOUN
ftr-434	1220	8	acquired	acquire	VERB
ftr-434	1220	9	by	by	ADP
ftr-434	1220	10	gift	gift	NOUN
ftr-434	1220	11	,	,	PUNCT
ftr-434	1220	12	the	the	DET
ftr-434	1220	13	donee	donee	NOUN
ftr-434	1220	14	’s	’s	PART
ftr-434	1220	15	tax	tax	NOUN
ftr-434	1220	16	basis	basis	NOUN
ftr-434	1220	17	is	be	AUX
ftr-434	1220	18	the	the	DET
ftr-434	1220	19	same	same	ADJ
ftr-434	1220	20	as	as	ADP
ftr-434	1220	21	the	the	DET
ftr-434	1220	22	donor	donor	NOUN
ftr-434	1220	23	’s	’s	PART
ftr-434	1220	24	tax	tax	NOUN
ftr-434	1220	25	basis	basis	NOUN
ftr-434	1220	26	immediately	immediately	ADV
ftr-434	1220	27	before	before	ADP
ftr-434	1220	28	the	the	DET
ftr-434	1220	29	gift	gift	NOUN
ftr-434	1220	30	.	.	PUNCT
ftr-434	1221	1	irc	irc	PROPN
ftr-434	1221	2	§	§	PROPN
ftr-434	1221	3	1015(a	1015(a	NOUN
ftr-434	1221	4	)	)	PUNCT
ftr-434	1221	5	(	(	PUNCT
ftr-434	1221	6	in	in	ADP
ftr-434	1221	7	other	other	ADJ
ftr-434	1221	8	words	word	NOUN
ftr-434	1221	9	,	,	PUNCT
ftr-434	1221	10	for	for	ADP
ftr-434	1221	11	purposes	purpose	NOUN
ftr-434	1221	12	of	of	ADP
ftr-434	1221	13	calculating	calculate	VERB
ftr-434	1221	14	gain	gain	NOUN
ftr-434	1221	15	on	on	ADP
ftr-434	1221	16	a	a	DET
ftr-434	1221	17	subsequent	subsequent	ADJ
ftr-434	1221	18	sale	sale	NOUN
ftr-434	1221	19	by	by	ADP
ftr-434	1221	20	the	the	DET
ftr-434	1221	21	donee	donee	NOUN
ftr-434	1221	22	,	,	PUNCT
ftr-434	1221	23	a	a	DET
ftr-434	1221	24	“	"	PUNCT
ftr-434	1221	25	carryover	carryover	NOUN
ftr-434	1221	26	”	"	PUNCT
ftr-434	1221	27	basis	basis	NOUN
ftr-434	1221	28	rule	rule	NOUN
ftr-434	1221	29	is	be	AUX
ftr-434	1221	30	used	use	VERB
ftr-434	1221	31	;	;	PUNCT
ftr-434	1221	32	a	a	DET
ftr-434	1221	33	different	different	ADJ
ftr-434	1221	34	rule	rule	NOUN
ftr-434	1221	35	applies	apply	VERB
ftr-434	1221	36	for	for	ADP
ftr-434	1221	37	purposes	purpose	NOUN
ftr-434	1221	38	of	of	ADP
ftr-434	1221	39	calculating	calculate	VERB
ftr-434	1221	40	a	a	DET
ftr-434	1221	41	loss	loss	NOUN
ftr-434	1221	42	on	on	ADP
ftr-434	1221	43	a	a	DET
ftr-434	1221	44	sale	sale	NOUN
ftr-434	1221	45	by	by	ADP
ftr-434	1221	46	the	the	DET
ftr-434	1221	47	donee	donee	NOUN
ftr-434	1221	48	,	,	PUNCT
ftr-434	1221	49	but	but	CCONJ
ftr-434	1221	50	it	it	PRON
ftr-434	1221	51	is	be	AUX
ftr-434	1221	52	not	not	PART
ftr-434	1221	53	necessary	necessary	ADJ
ftr-434	1222	1	594	594	NUM
ftr-434	1222	2	florida	florida	PROPN
ftr-434	1222	3	tax	tax	NOUN
ftr-434	1222	4	review	review	NOUN
ftr-434	1223	1	[	[	X
ftr-434	1223	2	vol.5:8	vol.5:8	NOUN
ftr-434	1223	3	2	2	NUM
ftr-434	1223	4	.	.	PUNCT
ftr-434	1224	1	the	the	DET
ftr-434	1224	2	broad	broad	ADJ
ftr-434	1224	3	reach	reach	NOUN
ftr-434	1224	4	of	of	ADP
ftr-434	1224	5	the	the	DET
ftr-434	1224	6	copyright	copyright	NOUN
ftr-434	1224	7	restriction.—as	restriction.—as	PROPN
ftr-434	1224	8	stated	state	VERB
ftr-434	1224	9	above	above	ADV
ftr-434	1224	10	,	,	PUNCT
ftr-434	1224	11	section	section	NOUN
ftr-434	1224	12	1221(a)(3	1221(a)(3	NUM
ftr-434	1224	13	)	)	PUNCT
ftr-434	1224	14	applies	apply	VERB
ftr-434	1224	15	to	to	ADP
ftr-434	1224	16	“	"	PUNCT
ftr-434	1224	17	a	a	DET
ftr-434	1224	18	copyright	copyright	NOUN
ftr-434	1224	19	,	,	PUNCT
ftr-434	1224	20	a	a	DET
ftr-434	1224	21	literary	literary	ADJ
ftr-434	1224	22	,	,	PUNCT
ftr-434	1224	23	musical	musical	ADJ
ftr-434	1224	24	or	or	CCONJ
ftr-434	1224	25	artistic	artistic	ADJ
ftr-434	1224	26	composition	composition	NOUN
ftr-434	1224	27	,	,	PUNCT
ftr-434	1224	28	a	a	DET
ftr-434	1224	29	letter	letter	NOUN
ftr-434	1224	30	or	or	CCONJ
ftr-434	1224	31	memorandum	memorandum	NOUN
ftr-434	1224	32	,	,	PUNCT
ftr-434	1224	33	or	or	CCONJ
ftr-434	1224	34	similar	similar	ADJ
ftr-434	1224	35	property	property	NOUN
ftr-434	1224	36	.	.	PUNCT
ftr-434	1224	37	.	.	PUNCT
ftr-434	1224	38	.	.	PUNCT
ftr-434	1224	39	.	.	PUNCT
ftr-434	1224	40	”	"	PUNCT
ftr-434	1225	1	regulations	regulation	NOUN
ftr-434	1225	2	section	section	VERB
ftr-434	1225	3	1.1221	1.1221	NUM
ftr-434	1225	4	-	-	SYM
ftr-434	1225	5	1(c)(1	1(c)(1	NUM
ftr-434	1225	6	)	)	PUNCT
ftr-434	1225	7	states	state	VERB
ftr-434	1225	8	that	that	SCONJ
ftr-434	1225	9	any	any	DET
ftr-434	1225	10	property	property	NOUN
ftr-434	1225	11	eligible	eligible	ADJ
ftr-434	1225	12	for	for	ADP
ftr-434	1225	13	copyright	copyright	NOUN
ftr-434	1225	14	protection	protection	NOUN
ftr-434	1225	15	will	will	AUX
ftr-434	1225	16	be	be	AUX
ftr-434	1225	17	considered	consider	VERB
ftr-434	1225	18	“	"	PUNCT
ftr-434	1225	19	similar	similar	ADJ
ftr-434	1225	20	property	property	NOUN
ftr-434	1225	21	.	.	PUNCT
ftr-434	1225	22	”	"	PUNCT
ftr-434	1226	1	the	the	DET
ftr-434	1226	2	regulation	regulation	NOUN
ftr-434	1226	3	provides	provide	VERB
ftr-434	1226	4	that	that	SCONJ
ftr-434	1226	5	“	"	PUNCT
ftr-434	1226	6	the	the	DET
ftr-434	1226	7	phrase	phrase	NOUN
ftr-434	1226	8	‘	'	PUNCT
ftr-434	1226	9	similar	similar	ADJ
ftr-434	1226	10	property	property	NOUN
ftr-434	1226	11	’	'	PUNCT
ftr-434	1226	12	includes	include	VERB
ftr-434	1226	13	,	,	PUNCT
ftr-434	1226	14	for	for	ADP
ftr-434	1226	15	example	example	NOUN
ftr-434	1226	16	,	,	PUNCT
ftr-434	1226	17	such	such	ADJ
ftr-434	1226	18	property	property	NOUN
ftr-434	1226	19	as	as	ADP
ftr-434	1226	20	a	a	DET
ftr-434	1226	21	theatrical	theatrical	ADJ
ftr-434	1226	22	production	production	NOUN
ftr-434	1226	23	,	,	PUNCT
ftr-434	1226	24	a	a	DET
ftr-434	1226	25	radio	radio	NOUN
ftr-434	1226	26	program	program	NOUN
ftr-434	1226	27	,	,	PUNCT
ftr-434	1226	28	a	a	DET
ftr-434	1226	29	newspaper	newspaper	NOUN
ftr-434	1226	30	cartoon	cartoon	NOUN
ftr-434	1226	31	strip	strip	PROPN
ftr-434	1226	32	,	,	PUNCT
ftr-434	1226	33	or	or	CCONJ
ftr-434	1226	34	any	any	DET
ftr-434	1226	35	other	other	ADJ
ftr-434	1226	36	property	property	NOUN
ftr-434	1226	37	eligible	eligible	ADJ
ftr-434	1226	38	for	for	ADP
ftr-434	1226	39	copyright	copyright	NOUN
ftr-434	1226	40	protection	protection	NOUN
ftr-434	1226	41	.	.	PUNCT
ftr-434	1226	42	.	.	PUNCT
ftr-434	1226	43	.	.	PUNCT
ftr-434	1227	1	.	.	PUNCT
ftr-434	1227	2	”	"	PUNCT
ftr-434	1228	1	226	226	NUM
ftr-434	1228	2	3	3	NUM
ftr-434	1228	3	.	.	PUNCT
ftr-434	1229	1	the	the	DET
ftr-434	1229	2	policies	policy	NOUN
ftr-434	1229	3	for	for	ADP
ftr-434	1229	4	restricting	restrict	VERB
ftr-434	1229	5	the	the	DET
ftr-434	1229	6	amount	amount	NOUN
ftr-434	1229	7	of	of	ADP
ftr-434	1229	8	the	the	DET
ftr-434	1229	9	charitable	charitable	ADJ
ftr-434	1229	10	deduction	deduction	NOUN
ftr-434	1229	11	for	for	ADP
ftr-434	1229	12	a	a	DET
ftr-434	1229	13	donation	donation	NOUN
ftr-434	1229	14	of	of	ADP
ftr-434	1229	15	a	a	DET
ftr-434	1229	16	copyright.—the	copyright.—the	DET
ftr-434	1229	17	amount	amount	NOUN
ftr-434	1229	18	of	of	ADP
ftr-434	1229	19	the	the	DET
ftr-434	1229	20	charitable	charitable	ADJ
ftr-434	1229	21	deduction	deduction	NOUN
ftr-434	1229	22	for	for	ADP
ftr-434	1229	23	a	a	DET
ftr-434	1229	24	donation	donation	NOUN
ftr-434	1229	25	of	of	ADP
ftr-434	1229	26	a	a	DET
ftr-434	1229	27	copyright	copyright	NOUN
ftr-434	1229	28	was	be	AUX
ftr-434	1229	29	not	not	PART
ftr-434	1229	30	limited	limit	VERB
ftr-434	1229	31	to	to	ADP
ftr-434	1229	32	the	the	DET
ftr-434	1229	33	donor	donor	NOUN
ftr-434	1229	34	’s	’s	PART
ftr-434	1229	35	cost	cost	NOUN
ftr-434	1229	36	basis	basis	NOUN
ftr-434	1229	37	until	until	ADP
ftr-434	1229	38	the	the	DET
ftr-434	1229	39	tax	tax	NOUN
ftr-434	1229	40	reform	reform	PROPN
ftr-434	1229	41	act	act	NOUN
ftr-434	1229	42	of	of	ADP
ftr-434	1229	43	1969	1969	NUM
ftr-434	1229	44	.	.	PUNCT
ftr-434	1230	1	however	however	ADV
ftr-434	1230	2	,	,	PUNCT
ftr-434	1230	3	the	the	DET
ftr-434	1230	4	story	story	NOUN
ftr-434	1230	5	actually	actually	ADV
ftr-434	1230	6	begins	begin	VERB
ftr-434	1230	7	in	in	ADP
ftr-434	1230	8	1950	1950	NUM
ftr-434	1230	9	when	when	SCONJ
ftr-434	1230	10	the	the	DET
ftr-434	1230	11	predecessor	predecessor	NOUN
ftr-434	1230	12	of	of	ADP
ftr-434	1230	13	section	section	NOUN
ftr-434	1230	14	1221(a)(3	1221(a)(3	NUM
ftr-434	1230	15	)	)	PUNCT
ftr-434	1230	16	was	be	AUX
ftr-434	1230	17	enacted	enact	VERB
ftr-434	1230	18	to	to	PART
ftr-434	1230	19	provide	provide	VERB
ftr-434	1230	20	that	that	SCONJ
ftr-434	1230	21	the	the	DET
ftr-434	1230	22	gain	gain	NOUN
ftr-434	1230	23	from	from	ADP
ftr-434	1230	24	the	the	DET
ftr-434	1230	25	sale	sale	NOUN
ftr-434	1230	26	of	of	ADP
ftr-434	1230	27	a	a	DET
ftr-434	1230	28	copyright	copyright	NOUN
ftr-434	1230	29	would	would	AUX
ftr-434	1230	30	be	be	AUX
ftr-434	1230	31	taxed	tax	VERB
ftr-434	1230	32	as	as	ADP
ftr-434	1230	33	ordinary	ordinary	ADJ
ftr-434	1230	34	income	income	NOUN
ftr-434	1230	35	rather	rather	ADV
ftr-434	1230	36	than	than	ADP
ftr-434	1230	37	capital	capital	NOUN
ftr-434	1230	38	gain	gain	NOUN
ftr-434	1230	39	.	.	PUNCT
ftr-434	1231	1	prior	prior	ADV
ftr-434	1231	2	to	to	ADP
ftr-434	1231	3	1950	1950	NUM
ftr-434	1231	4	,	,	PUNCT
ftr-434	1231	5	an	an	DET
ftr-434	1231	6	amateur	amateur	ADJ
ftr-434	1231	7	author	author	NOUN
ftr-434	1231	8	,	,	PUNCT
ftr-434	1231	9	painter	painter	NOUN
ftr-434	1231	10	or	or	CCONJ
ftr-434	1231	11	other	other	ADJ
ftr-434	1231	12	creative	creative	ADJ
ftr-434	1231	13	genius	genius	NOUN
ftr-434	1231	14	who	who	PRON
ftr-434	1231	15	held	hold	VERB
ftr-434	1231	16	a	a	DET
ftr-434	1231	17	copyright	copyright	NOUN
ftr-434	1231	18	for	for	ADP
ftr-434	1231	19	the	the	DET
ftr-434	1231	20	requisite	requisite	ADJ
ftr-434	1231	21	period	period	NOUN
ftr-434	1231	22	of	of	ADP
ftr-434	1231	23	time	time	NOUN
ftr-434	1231	24	(	(	PUNCT
ftr-434	1231	25	then	then	ADV
ftr-434	1231	26	six	six	NUM
ftr-434	1231	27	months	month	NOUN
ftr-434	1231	28	)	)	PUNCT
ftr-434	1231	29	and	and	CCONJ
ftr-434	1231	30	realized	realize	VERB
ftr-434	1231	31	a	a	DET
ftr-434	1231	32	gain	gain	NOUN
ftr-434	1231	33	on	on	ADP
ftr-434	1231	34	the	the	DET
ftr-434	1231	35	sale	sale	NOUN
ftr-434	1231	36	of	of	ADP
ftr-434	1231	37	the	the	DET
ftr-434	1231	38	rights	right	NOUN
ftr-434	1231	39	would	would	AUX
ftr-434	1231	40	pay	pay	VERB
ftr-434	1231	41	tax	tax	NOUN
ftr-434	1231	42	on	on	ADP
ftr-434	1231	43	the	the	DET
ftr-434	1231	44	gain	gain	NOUN
ftr-434	1231	45	at	at	ADP
ftr-434	1231	46	the	the	DET
ftr-434	1231	47	long	long	ADJ
ftr-434	1231	48	-	-	PUNCT
ftr-434	1231	49	term	term	NOUN
ftr-434	1231	50	capital	capital	NOUN
ftr-434	1231	51	gain	gain	VERB
ftr-434	1231	52	tax	tax	NOUN
ftr-434	1231	53	rate	rate	NOUN
ftr-434	1231	54	(	(	PUNCT
ftr-434	1231	55	rather	rather	ADV
ftr-434	1231	56	than	than	ADP
ftr-434	1231	57	the	the	DET
ftr-434	1231	58	higher	high	ADJ
ftr-434	1231	59	tax	tax	NOUN
ftr-434	1231	60	rate	rate	NOUN
ftr-434	1231	61	on	on	ADP
ftr-434	1231	62	ordinary	ordinary	ADJ
ftr-434	1231	63	income	income	NOUN
ftr-434	1231	64	)	)	PUNCT
ftr-434	1231	65	.	.	PUNCT
ftr-434	1232	1	a.	a.	NOUN
ftr-434	1233	1	the	the	DET
ftr-434	1233	2	revenue	revenue	NOUN
ftr-434	1233	3	act	act	NOUN
ftr-434	1233	4	of	of	ADP
ftr-434	1233	5	1950.—in	1950.—in	NUM
ftr-434	1233	6	proposing	propose	VERB
ftr-434	1233	7	that	that	SCONJ
ftr-434	1233	8	the	the	DET
ftr-434	1233	9	gain	gain	NOUN
ftr-434	1233	10	should	should	AUX
ftr-434	1233	11	be	be	AUX
ftr-434	1233	12	taxed	tax	VERB
ftr-434	1233	13	as	as	ADP
ftr-434	1233	14	ordinary	ordinary	ADJ
ftr-434	1233	15	income	income	NOUN
ftr-434	1233	16	,	,	PUNCT
ftr-434	1233	17	the	the	DET
ftr-434	1233	18	house	house	NOUN
ftr-434	1233	19	report	report	NOUN
ftr-434	1233	20	for	for	ADP
ftr-434	1233	21	the	the	DET
ftr-434	1233	22	revenue	revenue	NOUN
ftr-434	1233	23	act	act	NOUN
ftr-434	1233	24	of	of	ADP
ftr-434	1233	25	1950	1950	NUM
ftr-434	1233	26	stated	state	VERB
ftr-434	1233	27	:	:	PUNCT
ftr-434	1233	28	when	when	SCONJ
ftr-434	1233	29	a	a	DET
ftr-434	1233	30	person	person	NOUN
ftr-434	1233	31	is	be	AUX
ftr-434	1233	32	in	in	ADP
ftr-434	1233	33	the	the	DET
ftr-434	1233	34	profession	profession	NOUN
ftr-434	1233	35	of	of	ADP
ftr-434	1233	36	inventing	invent	VERB
ftr-434	1233	37	,	,	PUNCT
ftr-434	1233	38	or	or	CCONJ
ftr-434	1233	39	writing	write	VERB
ftr-434	1233	40	books	book	NOUN
ftr-434	1233	41	,	,	PUNCT
ftr-434	1233	42	or	or	CCONJ
ftr-434	1233	43	creating	create	VERB
ftr-434	1233	44	other	other	ADJ
ftr-434	1233	45	artistic	artistic	ADJ
ftr-434	1233	46	works	work	NOUN
ftr-434	1233	47	,	,	PUNCT
ftr-434	1233	48	his	his	PRON
ftr-434	1233	49	income	income	NOUN
ftr-434	1233	50	from	from	ADP
ftr-434	1233	51	the	the	DET
ftr-434	1233	52	sale	sale	NOUN
ftr-434	1233	53	of	of	ADP
ftr-434	1233	54	the	the	DET
ftr-434	1233	55	products	product	NOUN
ftr-434	1233	56	of	of	ADP
ftr-434	1233	57	his	his	PRON
ftr-434	1233	58	work	work	NOUN
ftr-434	1233	59	is	be	AUX
ftr-434	1233	60	taxed	tax	VERB
ftr-434	1233	61	as	as	ADP
ftr-434	1233	62	ordinary	ordinary	ADJ
ftr-434	1233	63	income	income	NOUN
ftr-434	1233	64	.	.	PUNCT
ftr-434	1234	1	this	this	PRON
ftr-434	1234	2	is	be	AUX
ftr-434	1234	3	true	true	ADJ
ftr-434	1234	4	whether	whether	SCONJ
ftr-434	1234	5	he	he	PRON
ftr-434	1234	6	receives	receive	VERB
ftr-434	1234	7	royalties	royalty	NOUN
ftr-434	1234	8	from	from	ADP
ftr-434	1234	9	the	the	DET
ftr-434	1234	10	use	use	NOUN
ftr-434	1234	11	of	of	ADP
ftr-434	1234	12	his	his	PRON
ftr-434	1234	13	products	product	NOUN
ftr-434	1234	14	or	or	CCONJ
ftr-434	1234	15	sells	sell	VERB
ftr-434	1234	16	them	they	PRON
ftr-434	1234	17	outright	outright	ADV
ftr-434	1234	18	,	,	PUNCT
ftr-434	1234	19	since	since	SCONJ
ftr-434	1234	20	the	the	DET
ftr-434	1234	21	products	product	NOUN
ftr-434	1234	22	of	of	ADP
ftr-434	1234	23	his	his	PRON
ftr-434	1234	24	work	work	NOUN
ftr-434	1234	25	are	be	AUX
ftr-434	1234	26	held	hold	VERB
ftr-434	1234	27	by	by	ADP
ftr-434	1234	28	him	he	PRON
ftr-434	1234	29	“	"	PUNCT
ftr-434	1234	30	primarily	primarily	ADV
ftr-434	1234	31	for	for	ADP
ftr-434	1234	32	sale	sale	NOUN
ftr-434	1234	33	to	to	ADP
ftr-434	1234	34	customers	customer	NOUN
ftr-434	1234	35	in	in	ADP
ftr-434	1234	36	the	the	DET
ftr-434	1234	37	ordinary	ordinary	ADJ
ftr-434	1234	38	course	course	NOUN
ftr-434	1234	39	of	of	ADP
ftr-434	1234	40	his	his	PRON
ftr-434	1234	41	trade	trade	NOUN
ftr-434	1234	42	or	or	CCONJ
ftr-434	1234	43	business	business	NOUN
ftr-434	1234	44	”	"	PUNCT
ftr-434	1234	45	and	and	CCONJ
ftr-434	1234	46	are	be	AUX
ftr-434	1234	47	,	,	PUNCT
ftr-434	1234	48	therefore	therefore	ADV
ftr-434	1234	49	,	,	PUNCT
ftr-434	1234	50	not	not	PART
ftr-434	1234	51	treated	treat	VERB
ftr-434	1234	52	as	as	ADP
ftr-434	1234	53	capital	capital	NOUN
ftr-434	1234	54	assets.227	assets.227	PROPN
ftr-434	1234	55	if	if	SCONJ
ftr-434	1234	56	an	an	DET
ftr-434	1234	57	amateur	amateur	NOUN
ftr-434	1234	58	receives	receive	VERB
ftr-434	1234	59	royalties	royalty	NOUN
ftr-434	1234	60	on	on	ADP
ftr-434	1234	61	his	his	PRON
ftr-434	1234	62	invention	invention	NOUN
ftr-434	1234	63	or	or	CCONJ
ftr-434	1234	64	book	book	NOUN
ftr-434	1234	65	or	or	CCONJ
ftr-434	1234	66	other	other	ADJ
ftr-434	1234	67	artistic	artistic	ADJ
ftr-434	1234	68	work	work	NOUN
ftr-434	1234	69	,	,	PUNCT
ftr-434	1234	70	they	they	PRON
ftr-434	1234	71	are	be	AUX
ftr-434	1234	72	treated	treat	VERB
ftr-434	1234	73	as	as	ADP
ftr-434	1234	74	ordinary	ordinary	ADJ
ftr-434	1234	75	income	income	NOUN
ftr-434	1234	76	,	,	PUNCT
ftr-434	1234	77	but	but	CCONJ
ftr-434	1234	78	if	if	SCONJ
ftr-434	1234	79	he	he	PRON
ftr-434	1234	80	holds	hold	VERB
ftr-434	1234	81	his	his	PRON
ftr-434	1234	82	invention	invention	NOUN
ftr-434	1234	83	or	or	CCONJ
ftr-434	1234	84	book	book	NOUN
ftr-434	1234	85	or	or	CCONJ
ftr-434	1234	86	other	other	ADJ
ftr-434	1234	87	artistic	artistic	ADJ
ftr-434	1234	88	work	work	NOUN
ftr-434	1234	89	for	for	ADP
ftr-434	1234	90	6	6	NUM
ftr-434	1234	91	months	month	NOUN
ftr-434	1234	92	and	and	CCONJ
ftr-434	1234	93	then	then	ADV
ftr-434	1234	94	sells	sell	VERB
ftr-434	1234	95	it	it	PRON
ftr-434	1234	96	outright	outright	ADV
ftr-434	1234	97	he	he	PRON
ftr-434	1234	98	can	can	AUX
ftr-434	1234	99	avail	avail	VERB
ftr-434	1234	100	to	to	PART
ftr-434	1234	101	consider	consider	VERB
ftr-434	1234	102	those	those	DET
ftr-434	1234	103	rules	rule	NOUN
ftr-434	1234	104	because	because	SCONJ
ftr-434	1234	105	irc	irc	PROPN
ftr-434	1234	106	§	§	PROPN
ftr-434	1234	107	1221(a)(3)(c	1221(a)(3)(c	NUM
ftr-434	1234	108	)	)	PUNCT
ftr-434	1234	109	refers	refer	VERB
ftr-434	1234	110	only	only	ADV
ftr-434	1234	111	to	to	ADP
ftr-434	1234	112	the	the	DET
ftr-434	1234	113	basis	basis	NOUN
ftr-434	1234	114	for	for	ADP
ftr-434	1234	115	calculating	calculate	VERB
ftr-434	1234	116	gain	gain	NOUN
ftr-434	1234	117	on	on	ADP
ftr-434	1234	118	a	a	DET
ftr-434	1234	119	sale	sale	NOUN
ftr-434	1234	120	)	)	PUNCT
ftr-434	1234	121	.	.	PUNCT
ftr-434	1235	1	thus	thus	ADV
ftr-434	1235	2	,	,	PUNCT
ftr-434	1235	3	although	although	SCONJ
ftr-434	1235	4	the	the	DET
ftr-434	1235	5	donee	donee	NOUN
ftr-434	1235	6	is	be	AUX
ftr-434	1235	7	not	not	PART
ftr-434	1235	8	the	the	DET
ftr-434	1235	9	creator	creator	NOUN
ftr-434	1235	10	of	of	ADP
ftr-434	1235	11	the	the	DET
ftr-434	1235	12	copyright	copyright	NOUN
ftr-434	1235	13	or	or	CCONJ
ftr-434	1235	14	composition	composition	NOUN
ftr-434	1235	15	,	,	PUNCT
ftr-434	1235	16	the	the	DET
ftr-434	1235	17	tax	tax	NOUN
ftr-434	1235	18	treatment	treatment	NOUN
ftr-434	1235	19	for	for	ADP
ftr-434	1235	20	the	the	DET
ftr-434	1235	21	donee	donee	NOUN
ftr-434	1235	22	will	will	AUX
ftr-434	1235	23	be	be	AUX
ftr-434	1235	24	the	the	DET
ftr-434	1235	25	same	same	ADJ
ftr-434	1235	26	as	as	ADP
ftr-434	1235	27	for	for	ADP
ftr-434	1235	28	the	the	DET
ftr-434	1235	29	creator	creator	NOUN
ftr-434	1235	30	.	.	PUNCT
ftr-434	1236	1	226	226	NUM
ftr-434	1236	2	.	.	PUNCT
ftr-434	1236	3	regs	reg	NOUN
ftr-434	1236	4	.	.	PUNCT
ftr-434	1237	1	§	§	PROPN
ftr-434	1237	2	1.1221	1.1221	NUM
ftr-434	1237	3	-	-	SYM
ftr-434	1237	4	1(c)(1	1(c)(1	NUM
ftr-434	1237	5	)	)	PUNCT
ftr-434	1237	6	(	(	PUNCT
ftr-434	1237	7	emphasis	emphasis	NOUN
ftr-434	1237	8	added	add	VERB
ftr-434	1237	9	)	)	PUNCT
ftr-434	1237	10	.	.	PUNCT
ftr-434	1238	1	227	227	NUM
ftr-434	1238	2	.	.	PUNCT
ftr-434	1239	1	this	this	DET
ftr-434	1239	2	rule	rule	NOUN
ftr-434	1239	3	is	be	AUX
ftr-434	1239	4	currently	currently	ADV
ftr-434	1239	5	set	set	VERB
ftr-434	1239	6	forth	forth	ADP
ftr-434	1239	7	in	in	ADP
ftr-434	1239	8	irc	irc	PROPN
ftr-434	1239	9	§	§	PROPN
ftr-434	1239	10	1221(a)(1	1221(a)(1	NUM
ftr-434	1239	11	)	)	PUNCT
ftr-434	1239	12	.	.	PUNCT
ftr-434	1240	1	2002	2002	NUM
ftr-434	1240	2	]	]	PUNCT
ftr-434	1241	1	it	it	PRON
ftr-434	1241	2	does	do	AUX
ftr-434	1241	3	not	not	PART
ftr-434	1241	4	compute	compute	VERB
ftr-434	1241	5	595	595	NUM
ftr-434	1241	6	himself	himself	PRON
ftr-434	1241	7	of	of	ADP
ftr-434	1241	8	a	a	DET
ftr-434	1241	9	loophole	loophole	NOUN
ftr-434	1241	10	which	which	PRON
ftr-434	1241	11	treats	treat	VERB
ftr-434	1241	12	such	such	DET
ftr-434	1241	13	a	a	DET
ftr-434	1241	14	sale	sale	NOUN
ftr-434	1241	15	as	as	ADP
ftr-434	1241	16	the	the	DET
ftr-434	1241	17	sale	sale	NOUN
ftr-434	1241	18	of	of	ADP
ftr-434	1241	19	a	a	DET
ftr-434	1241	20	capital	capital	NOUN
ftr-434	1241	21	asset	asset	NOUN
ftr-434	1241	22	,	,	PUNCT
ftr-434	1241	23	not	not	PART
ftr-434	1241	24	held	hold	VERB
ftr-434	1241	25	primarily	primarily	ADV
ftr-434	1241	26	for	for	ADP
ftr-434	1241	27	sale	sale	NOUN
ftr-434	1241	28	to	to	ADP
ftr-434	1241	29	customers	customer	NOUN
ftr-434	1241	30	in	in	ADP
ftr-434	1241	31	the	the	DET
ftr-434	1241	32	ordinary	ordinary	ADJ
ftr-434	1241	33	course	course	NOUN
ftr-434	1241	34	of	of	ADP
ftr-434	1241	35	the	the	DET
ftr-434	1241	36	taxpayer	taxpayer	NOUN
ftr-434	1241	37	’s	’s	PART
ftr-434	1241	38	trade	trade	NOUN
ftr-434	1241	39	or	or	CCONJ
ftr-434	1241	40	business	business	NOUN
ftr-434	1241	41	.	.	PUNCT
ftr-434	1242	1	as	as	ADP
ftr-434	1242	2	a	a	DET
ftr-434	1242	3	result	result	NOUN
ftr-434	1242	4	,	,	PUNCT
ftr-434	1242	5	the	the	DET
ftr-434	1242	6	taxpayer	taxpayer	NOUN
ftr-434	1242	7	receives	receive	VERB
ftr-434	1242	8	long	long	ADJ
ftr-434	1242	9	-	-	PUNCT
ftr-434	1242	10	term	term	NOUN
ftr-434	1242	11	capital	capital	NOUN
ftr-434	1242	12	gain	gain	VERB
ftr-434	1242	13	treatment	treatment	NOUN
ftr-434	1242	14	on	on	ADP
ftr-434	1242	15	the	the	DET
ftr-434	1242	16	product	product	NOUN
ftr-434	1242	17	of	of	ADP
ftr-434	1242	18	his	his	PRON
ftr-434	1242	19	personal	personal	ADJ
ftr-434	1242	20	effort	effort	NOUN
ftr-434	1242	21	.	.	PUNCT
ftr-434	1243	1	there	there	PRON
ftr-434	1243	2	is	be	VERB
ftr-434	1243	3	no	no	DET
ftr-434	1243	4	question	question	NOUN
ftr-434	1243	5	under	under	ADP
ftr-434	1243	6	the	the	DET
ftr-434	1243	7	income	income	NOUN
ftr-434	1243	8	tax	tax	NOUN
ftr-434	1243	9	law	law	NOUN
ftr-434	1243	10	but	but	CCONJ
ftr-434	1243	11	that	that	SCONJ
ftr-434	1243	12	a	a	DET
ftr-434	1243	13	person	person	NOUN
ftr-434	1243	14	may	may	AUX
ftr-434	1243	15	be	be	AUX
ftr-434	1243	16	treated	treat	VERB
ftr-434	1243	17	as	as	ADP
ftr-434	1243	18	engaging	engage	VERB
ftr-434	1243	19	in	in	ADP
ftr-434	1243	20	more	more	ADJ
ftr-434	1243	21	than	than	ADP
ftr-434	1243	22	one	one	NUM
ftr-434	1243	23	trade	trade	NOUN
ftr-434	1243	24	or	or	CCONJ
ftr-434	1243	25	business	business	NOUN
ftr-434	1243	26	at	at	ADP
ftr-434	1243	27	the	the	DET
ftr-434	1243	28	same	same	ADJ
ftr-434	1243	29	time	time	NOUN
ftr-434	1243	30	,	,	PUNCT
ftr-434	1243	31	and	and	CCONJ
ftr-434	1243	32	when	when	SCONJ
ftr-434	1243	33	a	a	DET
ftr-434	1243	34	person	person	NOUN
ftr-434	1243	35	writes	write	VERB
ftr-434	1243	36	a	a	DET
ftr-434	1243	37	book	book	NOUN
ftr-434	1243	38	or	or	CCONJ
ftr-434	1243	39	creates	create	VERB
ftr-434	1243	40	some	some	DET
ftr-434	1243	41	other	other	ADJ
ftr-434	1243	42	sort	sort	NOUN
ftr-434	1243	43	of	of	ADP
ftr-434	1243	44	artistic	artistic	ADJ
ftr-434	1243	45	work	work	NOUN
ftr-434	1243	46	or	or	CCONJ
ftr-434	1243	47	devises	devise	NOUN
ftr-434	1243	48	an	an	DET
ftr-434	1243	49	invention	invention	NOUN
ftr-434	1243	50	with	with	ADP
ftr-434	1243	51	the	the	DET
ftr-434	1243	52	idea	idea	NOUN
ftr-434	1243	53	of	of	ADP
ftr-434	1243	54	realizing	realize	VERB
ftr-434	1243	55	income	income	NOUN
ftr-434	1243	56	on	on	ADP
ftr-434	1243	57	it	it	PRON
ftr-434	1243	58	he	he	PRON
ftr-434	1243	59	should	should	AUX
ftr-434	1243	60	be	be	AUX
ftr-434	1243	61	treated	treat	VERB
ftr-434	1243	62	as	as	ADP
ftr-434	1243	63	being	be	AUX
ftr-434	1243	64	in	in	ADP
ftr-434	1243	65	the	the	DET
ftr-434	1243	66	trade	trade	NOUN
ftr-434	1243	67	or	or	CCONJ
ftr-434	1243	68	business	business	NOUN
ftr-434	1243	69	of	of	ADP
ftr-434	1243	70	writing	writing	NOUN
ftr-434	1243	71	,	,	PUNCT
ftr-434	1243	72	creating	create	VERB
ftr-434	1243	73	,	,	PUNCT
ftr-434	1243	74	or	or	CCONJ
ftr-434	1243	75	inventing	invent	VERB
ftr-434	1243	76	,	,	PUNCT
ftr-434	1243	77	regardless	regardless	ADV
ftr-434	1243	78	of	of	ADP
ftr-434	1243	79	whether	whether	SCONJ
ftr-434	1243	80	the	the	DET
ftr-434	1243	81	income	income	NOUN
ftr-434	1243	82	from	from	ADP
ftr-434	1243	83	his	his	PRON
ftr-434	1243	84	personal	personal	ADJ
ftr-434	1243	85	efforts	effort	NOUN
ftr-434	1243	86	is	be	AUX
ftr-434	1243	87	realized	realize	VERB
ftr-434	1243	88	through	through	ADP
ftr-434	1243	89	royalties	royalty	NOUN
ftr-434	1243	90	or	or	CCONJ
ftr-434	1243	91	through	through	ADP
ftr-434	1243	92	outright	outright	ADJ
ftr-434	1243	93	sale	sale	NOUN
ftr-434	1243	94	,	,	PUNCT
ftr-434	1243	95	and	and	CCONJ
ftr-434	1243	96	regardless	regardless	ADV
ftr-434	1243	97	of	of	ADP
ftr-434	1243	98	the	the	DET
ftr-434	1243	99	fact	fact	NOUN
ftr-434	1243	100	that	that	SCONJ
ftr-434	1243	101	this	this	PRON
ftr-434	1243	102	is	be	AUX
ftr-434	1243	103	the	the	DET
ftr-434	1243	104	first	first	ADJ
ftr-434	1243	105	time	time	NOUN
ftr-434	1243	106	he	he	PRON
ftr-434	1243	107	may	may	AUX
ftr-434	1243	108	have	have	AUX
ftr-434	1243	109	engaged	engage	VERB
ftr-434	1243	110	in	in	ADP
ftr-434	1243	111	such	such	DET
ftr-434	1243	112	a	a	DET
ftr-434	1243	113	trade	trade	NOUN
ftr-434	1243	114	or	or	CCONJ
ftr-434	1243	115	business	business	NOUN
ftr-434	1243	116	.	.	PUNCT
ftr-434	1244	1	section	section	NOUN
ftr-434	1244	2	290(a	290(a	PROPN
ftr-434	1244	3	)	)	PUNCT
ftr-434	1244	4	of	of	ADP
ftr-434	1244	5	your	your	PRON
ftr-434	1244	6	committee	committee	NOUN
ftr-434	1244	7	’s	’s	PART
ftr-434	1244	8	bill	bill	NOUN
ftr-434	1244	9	provides	provide	VERB
ftr-434	1244	10	that	that	SCONJ
ftr-434	1244	11	when	when	SCONJ
ftr-434	1244	12	any	any	DET
ftr-434	1244	13	person	person	NOUN
ftr-434	1244	14	sells	sell	VERB
ftr-434	1244	15	an	an	DET
ftr-434	1244	16	invention	invention	NOUN
ftr-434	1244	17	or	or	CCONJ
ftr-434	1244	18	a	a	DET
ftr-434	1244	19	book	book	NOUN
ftr-434	1244	20	or	or	CCONJ
ftr-434	1244	21	other	other	ADJ
ftr-434	1244	22	artistic	artistic	ADJ
ftr-434	1244	23	work	work	NOUN
ftr-434	1244	24	which	which	PRON
ftr-434	1244	25	is	be	AUX
ftr-434	1244	26	the	the	DET
ftr-434	1244	27	product	product	NOUN
ftr-434	1244	28	of	of	ADP
ftr-434	1244	29	his	his	PRON
ftr-434	1244	30	personal	personal	ADJ
ftr-434	1244	31	effort	effort	NOUN
ftr-434	1244	32	his	his	PRON
ftr-434	1244	33	income	income	NOUN
ftr-434	1244	34	from	from	ADP
ftr-434	1244	35	the	the	DET
ftr-434	1244	36	sale	sale	NOUN
ftr-434	1244	37	is	be	AUX
ftr-434	1244	38	taxed	tax	VERB
ftr-434	1244	39	as	as	ADP
ftr-434	1244	40	ordinary	ordinary	ADJ
ftr-434	1244	41	income.228	income.228	PROPN
ftr-434	1244	42	this	this	DET
ftr-434	1244	43	proposed	propose	VERB
ftr-434	1244	44	amendment	amendment	NOUN
ftr-434	1244	45	in	in	ADP
ftr-434	1244	46	1950	1950	NUM
ftr-434	1244	47	would	would	AUX
ftr-434	1244	48	have	have	AUX
ftr-434	1244	49	treated	treat	VERB
ftr-434	1244	50	patents	patent	NOUN
ftr-434	1244	51	in	in	ADP
ftr-434	1244	52	the	the	DET
ftr-434	1244	53	same	same	ADJ
ftr-434	1244	54	way	way	NOUN
ftr-434	1244	55	as	as	ADP
ftr-434	1244	56	copyrights	copyright	NOUN
ftr-434	1244	57	–	–	PUNCT
ftr-434	1244	58	any	any	DET
ftr-434	1244	59	gain	gain	NOUN
ftr-434	1244	60	on	on	ADP
ftr-434	1244	61	a	a	DET
ftr-434	1244	62	sale	sale	NOUN
ftr-434	1244	63	would	would	AUX
ftr-434	1244	64	be	be	AUX
ftr-434	1244	65	taxed	tax	VERB
ftr-434	1244	66	as	as	ADP
ftr-434	1244	67	ordinary	ordinary	ADJ
ftr-434	1244	68	income	income	NOUN
ftr-434	1244	69	.	.	PUNCT
ftr-434	1245	1	the	the	DET
ftr-434	1245	2	house	house	PROPN
ftr-434	1245	3	report	report	NOUN
ftr-434	1245	4	appears	appear	VERB
ftr-434	1245	5	to	to	PART
ftr-434	1245	6	focus	focus	VERB
ftr-434	1245	7	on	on	ADP
ftr-434	1245	8	the	the	DET
ftr-434	1245	9	fact	fact	NOUN
ftr-434	1245	10	that	that	SCONJ
ftr-434	1245	11	a	a	DET
ftr-434	1245	12	patent	patent	NOUN
ftr-434	1245	13	or229	or229	NOUN
ftr-434	1245	14	copyright	copyright	NOUN
ftr-434	1245	15	is	be	AUX
ftr-434	1245	16	created	create	VERB
ftr-434	1245	17	with	with	ADP
ftr-434	1245	18	the	the	DET
ftr-434	1245	19	personal	personal	ADJ
ftr-434	1245	20	effort	effort	NOUN
ftr-434	1245	21	of	of	ADP
ftr-434	1245	22	the	the	DET
ftr-434	1245	23	creator	creator	NOUN
ftr-434	1245	24	,	,	PUNCT
ftr-434	1245	25	rather	rather	ADV
ftr-434	1245	26	than	than	ADP
ftr-434	1245	27	focusing	focus	VERB
ftr-434	1245	28	on	on	ADP
ftr-434	1245	29	the	the	DET
ftr-434	1245	30	fact	fact	NOUN
ftr-434	1245	31	that	that	SCONJ
ftr-434	1245	32	a	a	DET
ftr-434	1245	33	“	"	PUNCT
ftr-434	1245	34	property	property	NOUN
ftr-434	1245	35	”	"	PUNCT
ftr-434	1245	36	right	right	NOUN
ftr-434	1245	37	is	be	AUX
ftr-434	1245	38	being	be	AUX
ftr-434	1245	39	transferred	transfer	VERB
ftr-434	1245	40	.	.	PUNCT
ftr-434	1246	1	however	however	ADV
ftr-434	1246	2	,	,	PUNCT
ftr-434	1246	3	before	before	ADP
ftr-434	1246	4	enactment	enactment	NOUN
ftr-434	1246	5	,	,	PUNCT
ftr-434	1246	6	the	the	DET
ftr-434	1246	7	senate	senate	PROPN
ftr-434	1246	8	proposed	propose	VERB
ftr-434	1246	9	a	a	DET
ftr-434	1246	10	revised	revise	VERB
ftr-434	1246	11	bill	bill	NOUN
ftr-434	1246	12	under	under	ADP
ftr-434	1246	13	which	which	PRON
ftr-434	1246	14	the	the	DET
ftr-434	1246	15	gain	gain	NOUN
ftr-434	1246	16	from	from	ADP
ftr-434	1246	17	a	a	DET
ftr-434	1246	18	sale	sale	NOUN
ftr-434	1246	19	of	of	ADP
ftr-434	1246	20	a	a	DET
ftr-434	1246	21	patent	patent	NOUN
ftr-434	1246	22	would	would	AUX
ftr-434	1246	23	continue	continue	VERB
ftr-434	1246	24	to	to	PART
ftr-434	1246	25	be	be	AUX
ftr-434	1246	26	taxed	tax	VERB
ftr-434	1246	27	as	as	ADP
ftr-434	1246	28	capital	capital	NOUN
ftr-434	1246	29	gain	gain	NOUN
ftr-434	1246	30	.	.	PUNCT
ftr-434	1247	1	in	in	ADP
ftr-434	1247	2	support	support	NOUN
ftr-434	1247	3	of	of	ADP
ftr-434	1247	4	this	this	DET
ftr-434	1247	5	change	change	NOUN
ftr-434	1247	6	,	,	PUNCT
ftr-434	1247	7	the	the	DET
ftr-434	1247	8	senate	senate	PROPN
ftr-434	1247	9	report	report	NOUN
ftr-434	1247	10	stated	state	VERB
ftr-434	1247	11	:	:	PUNCT
ftr-434	1247	12	“	"	PUNCT
ftr-434	1247	13	your	your	PRON
ftr-434	1247	14	committee230	committee230	PROPN
ftr-434	1247	15	believes	believe	VERB
ftr-434	1247	16	that	that	SCONJ
ftr-434	1247	17	the	the	DET
ftr-434	1247	18	desirability	desirability	NOUN
ftr-434	1247	19	of	of	ADP
ftr-434	1247	20	fostering	foster	VERB
ftr-434	1247	21	the	the	DET
ftr-434	1247	22	work	work	NOUN
ftr-434	1247	23	of	of	ADP
ftr-434	1247	24	such	such	ADJ
ftr-434	1247	25	inventors	inventor	NOUN
ftr-434	1247	26	outweighs	outweigh	VERB
ftr-434	1247	27	the	the	DET
ftr-434	1247	28	small	small	ADJ
ftr-434	1247	29	amount	amount	NOUN
ftr-434	1247	30	of	of	ADP
ftr-434	1247	31	additional	additional	ADJ
ftr-434	1247	32	revenue	revenue	NOUN
ftr-434	1247	33	which	which	PRON
ftr-434	1247	34	might	might	AUX
ftr-434	1247	35	be	be	AUX
ftr-434	1247	36	obtained	obtain	VERB
ftr-434	1247	37	under	under	ADP
ftr-434	1247	38	the	the	DET
ftr-434	1247	39	house	house	NOUN
ftr-434	1247	40	bill	bill	NOUN
ftr-434	1247	41	,	,	PUNCT
ftr-434	1247	42	and	and	CCONJ
ftr-434	1247	43	therefore	therefore	ADV
ftr-434	1247	44	the	the	DET
ftr-434	1247	45	words	word	NOUN
ftr-434	1247	46	‘	'	PUNCT
ftr-434	1247	47	invention	invention	NOUN
ftr-434	1247	48	,	,	PUNCT
ftr-434	1247	49	’	'	PUNCT
ftr-434	1247	50	‘	'	PUNCT
ftr-434	1247	51	patent	patent	NOUN
ftr-434	1247	52	,	,	PUNCT
ftr-434	1247	53	’	'	PUNCT
ftr-434	1247	54	and	and	CCONJ
ftr-434	1247	55	‘	'	PUNCT
ftr-434	1247	56	design	design	NOUN
ftr-434	1247	57	’	'	PUNCT
ftr-434	1247	58	have	have	AUX
ftr-434	1247	59	been	be	AUX
ftr-434	1247	60	eliminated	eliminate	VERB
ftr-434	1247	61	from	from	ADP
ftr-434	1247	62	this	this	DET
ftr-434	1247	63	section	section	NOUN
ftr-434	1247	64	of	of	ADP
ftr-434	1247	65	the	the	DET
ftr-434	1247	66	bill	bill	NOUN
ftr-434	1247	67	.	.	PUNCT
ftr-434	1247	68	”	"	PUNCT
ftr-434	1248	1	the	the	DET
ftr-434	1248	2	conference	conference	NOUN
ftr-434	1248	3	report231	report231	PROPN
ftr-434	1248	4	228	228	NUM
ftr-434	1248	5	.	.	PUNCT
ftr-434	1249	1	h.r	h.r	PROPN
ftr-434	1249	2	.	.	PROPN
ftr-434	1249	3	rep	rep	PROPN
ftr-434	1249	4	.	.	PROPN
ftr-434	1249	5	no	no	PROPN
ftr-434	1249	6	.	.	NOUN
ftr-434	1249	7	2319	2319	NUM
ftr-434	1249	8	,	,	PUNCT
ftr-434	1249	9	81st	81st	ADJ
ftr-434	1249	10	cong	cong	NOUN
ftr-434	1249	11	.	.	PROPN
ftr-434	1249	12	,	,	PUNCT
ftr-434	1249	13	2d	2d	NUM
ftr-434	1249	14	sess	sess	NOUN
ftr-434	1249	15	.	.	PUNCT
ftr-434	1250	1	(	(	PUNCT
ftr-434	1250	2	emphasis	emphasis	NOUN
ftr-434	1250	3	added	add	VERB
ftr-434	1250	4	)	)	PUNCT
ftr-434	1250	5	,	,	PUNCT
ftr-434	1250	6	reprinted	reprint	VERB
ftr-434	1250	7	in	in	ADP
ftr-434	1250	8	1950	1950	NUM
ftr-434	1250	9	-	-	SYM
ftr-434	1250	10	2	2	NUM
ftr-434	1250	11	c.b	c.b	PROPN
ftr-434	1250	12	.	.	PROPN
ftr-434	1250	13	380	380	NUM
ftr-434	1250	14	,	,	PUNCT
ftr-434	1250	15	420	420	NUM
ftr-434	1250	16	-	-	SYM
ftr-434	1250	17	21	21	NUM
ftr-434	1250	18	.	.	PUNCT
ftr-434	1251	1	229	229	NUM
ftr-434	1251	2	.	.	PUNCT
ftr-434	1252	1	i	i	PRON
ftr-434	1252	2	d.	d.	PROPN
ftr-434	1252	3	at	at	ADP
ftr-434	1252	4	445	445	NUM
ftr-434	1252	5	,	,	PUNCT
ftr-434	1252	6	446	446	NUM
ftr-434	1252	7	(	(	PUNCT
ftr-434	1252	8	as	as	ADP
ftr-434	1252	9	an	an	DET
ftr-434	1252	10	example	example	NOUN
ftr-434	1252	11	,	,	PUNCT
ftr-434	1252	12	the	the	DET
ftr-434	1252	13	legislative	legislative	ADJ
ftr-434	1252	14	history	history	NOUN
ftr-434	1252	15	states	state	VERB
ftr-434	1252	16	that	that	SCONJ
ftr-434	1252	17	the	the	DET
ftr-434	1252	18	gain	gain	NOUN
ftr-434	1252	19	on	on	ADP
ftr-434	1252	20	a	a	DET
ftr-434	1252	21	sale	sale	NOUN
ftr-434	1252	22	of	of	ADP
ftr-434	1252	23	a	a	DET
ftr-434	1252	24	formula	formula	NOUN
ftr-434	1252	25	would	would	AUX
ftr-434	1252	26	be	be	AUX
ftr-434	1252	27	taxed	tax	VERB
ftr-434	1252	28	as	as	ADP
ftr-434	1252	29	ordinary	ordinary	ADJ
ftr-434	1252	30	income	income	NOUN
ftr-434	1252	31	)	)	PUNCT
ftr-434	1252	32	.	.	PUNCT
ftr-434	1253	1	230	230	NUM
ftr-434	1253	2	.	.	PUNCT
ftr-434	1253	3	s.	s.	PROPN
ftr-434	1253	4	rep	rep	PROPN
ftr-434	1253	5	.	.	PROPN
ftr-434	1254	1	no	no	PROPN
ftr-434	1254	2	.	.	NOUN
ftr-434	1254	3	2375	2375	NUM
ftr-434	1254	4	,	,	PUNCT
ftr-434	1254	5	81st	81st	ADJ
ftr-434	1254	6	cong	cong	NOUN
ftr-434	1254	7	.	.	PROPN
ftr-434	1255	1	,	,	PUNCT
ftr-434	1255	2	2d	2d	NUM
ftr-434	1255	3	sess	sess	NOUN
ftr-434	1255	4	.	.	PUNCT
ftr-434	1255	5	,	,	PUNCT
ftr-434	1255	6	reprinted	reprint	VERB
ftr-434	1255	7	in	in	ADP
ftr-434	1255	8	1950	1950	NUM
ftr-434	1255	9	-	-	SYM
ftr-434	1255	10	2	2	NUM
ftr-434	1255	11	c.b	c.b	PROPN
ftr-434	1255	12	.	.	PROPN
ftr-434	1255	13	483	483	NUM
ftr-434	1255	14	.	.	PUNCT
ftr-434	1255	15	231	231	NUM
ftr-434	1255	16	.	.	PUNCT
ftr-434	1256	1	i	i	PRON
ftr-434	1256	2	d.	d.	PROPN
ftr-434	1256	3	at	at	ADP
ftr-434	1256	4	515	515	NUM
ftr-434	1256	5	.	.	PUNCT
ftr-434	1257	1	one	one	NUM
ftr-434	1257	2	commentator	commentator	NOUN
ftr-434	1257	3	has	have	AUX
ftr-434	1257	4	stated	state	VERB
ftr-434	1257	5	,	,	PUNCT
ftr-434	1257	6	“	"	PUNCT
ftr-434	1257	7	[	[	X
ftr-434	1257	8	w]hile	w]hile	SCONJ
ftr-434	1257	9	the	the	DET
ftr-434	1257	10	justification	justification	NOUN
ftr-434	1257	11	for	for	ADP
ftr-434	1257	12	this	this	DET
ftr-434	1257	13	encouragement	encouragement	NOUN
ftr-434	1257	14	has	have	AUX
ftr-434	1257	15	not	not	PART
ftr-434	1257	16	been	be	AUX
ftr-434	1257	17	elaborated	elaborate	VERB
ftr-434	1257	18	,	,	PUNCT
ftr-434	1257	19	it	it	PRON
ftr-434	1257	20	is	be	AUX
ftr-434	1257	21	clear	clear	ADJ
ftr-434	1257	22	that	that	SCONJ
ftr-434	1257	23	inventions	invention	NOUN
ftr-434	1257	24	,	,	PUNCT
ftr-434	1257	25	especially	especially	ADV
ftr-434	1257	26	when	when	SCONJ
ftr-434	1257	27	patented	patent	VERB
ftr-434	1257	28	,	,	PUNCT
ftr-434	1257	29	are	be	AUX
ftr-434	1257	30	considered	consider	VERB
ftr-434	1257	31	important	important	ADJ
ftr-434	1257	32	for	for	ADP
ftr-434	1257	33	our	our	PRON
ftr-434	1257	34	industrial	industrial	ADJ
ftr-434	1257	35	progress	progress	NOUN
ftr-434	1257	36	and	and	CCONJ
ftr-434	1257	37	national	national	ADJ
ftr-434	1257	38	defense	defense	NOUN
ftr-434	1257	39	”	"	PUNCT
ftr-434	1257	40	)	)	PUNCT
ftr-434	1257	41	.	.	PUNCT
ftr-434	1258	1	596	596	NUM
ftr-434	1258	2	florida	florida	PROPN
ftr-434	1258	3	tax	tax	NOUN
ftr-434	1258	4	review	review	NOUN
ftr-434	1258	5	[	[	X
ftr-434	1258	6	vol.5:8	vol.5:8	NOUN
ftr-434	1258	7	adopted	adopt	VERB
ftr-434	1258	8	the	the	DET
ftr-434	1258	9	senate	senate	PROPN
ftr-434	1258	10	version	version	NOUN
ftr-434	1258	11	.	.	PUNCT
ftr-434	1259	1	thus	thus	ADV
ftr-434	1259	2	,	,	PUNCT
ftr-434	1259	3	congress	congress	PROPN
ftr-434	1259	4	concluded	conclude	VERB
ftr-434	1259	5	that	that	SCONJ
ftr-434	1259	6	the	the	DET
ftr-434	1259	7	work	work	NOUN
ftr-434	1259	8	of232	of232	PRON
ftr-434	1259	9	inventors	inventor	NOUN
ftr-434	1259	10	should	should	AUX
ftr-434	1259	11	be	be	AUX
ftr-434	1259	12	encouraged	encourage	VERB
ftr-434	1259	13	by	by	ADP
ftr-434	1259	14	allowing	allow	VERB
ftr-434	1259	15	the	the	DET
ftr-434	1259	16	gain	gain	NOUN
ftr-434	1259	17	on	on	ADP
ftr-434	1259	18	the	the	DET
ftr-434	1259	19	sale	sale	NOUN
ftr-434	1259	20	of	of	ADP
ftr-434	1259	21	the	the	DET
ftr-434	1259	22	rights	right	NOUN
ftr-434	1259	23	in	in	ADP
ftr-434	1259	24	an	an	DET
ftr-434	1259	25	invention	invention	NOUN
ftr-434	1259	26	to	to	PART
ftr-434	1259	27	be	be	AUX
ftr-434	1259	28	taxed	tax	VERB
ftr-434	1259	29	as	as	ADP
ftr-434	1259	30	long	long	ADJ
ftr-434	1259	31	-	-	PUNCT
ftr-434	1259	32	term	term	NOUN
ftr-434	1259	33	capital	capital	NOUN
ftr-434	1259	34	gain	gain	NOUN
ftr-434	1259	35	.	.	PUNCT
ftr-434	1260	1	although	although	SCONJ
ftr-434	1260	2	the	the	DET
ftr-434	1260	3	predecessor	predecessor	NOUN
ftr-434	1260	4	of	of	ADP
ftr-434	1260	5	section	section	NOUN
ftr-434	1260	6	1221(a)(3	1221(a)(3	NUM
ftr-434	1260	7	)	)	PUNCT
ftr-434	1260	8	caused	cause	VERB
ftr-434	1260	9	any	any	DET
ftr-434	1260	10	gain	gain	NOUN
ftr-434	1260	11	on	on	ADP
ftr-434	1260	12	a	a	DET
ftr-434	1260	13	sale	sale	NOUN
ftr-434	1260	14	of	of	ADP
ftr-434	1260	15	a	a	DET
ftr-434	1260	16	copyright	copyright	NOUN
ftr-434	1260	17	to	to	PART
ftr-434	1260	18	be	be	AUX
ftr-434	1260	19	taxed	tax	VERB
ftr-434	1260	20	as	as	ADP
ftr-434	1260	21	ordinary	ordinary	ADJ
ftr-434	1260	22	income	income	NOUN
ftr-434	1260	23	beginning	begin	VERB
ftr-434	1260	24	in	in	ADP
ftr-434	1260	25	1950	1950	NUM
ftr-434	1260	26	,	,	PUNCT
ftr-434	1260	27	a	a	DET
ftr-434	1260	28	creator	creator	NOUN
ftr-434	1260	29	donating	donate	VERB
ftr-434	1260	30	a	a	DET
ftr-434	1260	31	copyright	copyright	NOUN
ftr-434	1260	32	to	to	ADP
ftr-434	1260	33	charity	charity	NOUN
ftr-434	1260	34	generally	generally	ADV
ftr-434	1260	35	was	be	AUX
ftr-434	1260	36	entitled	entitle	VERB
ftr-434	1260	37	to	to	ADP
ftr-434	1260	38	a	a	DET
ftr-434	1260	39	deduction	deduction	NOUN
ftr-434	1260	40	for	for	ADP
ftr-434	1260	41	the	the	DET
ftr-434	1260	42	full	full	ADJ
ftr-434	1260	43	fair	fair	ADJ
ftr-434	1260	44	market	market	NOUN
ftr-434	1260	45	value	value	NOUN
ftr-434	1260	46	of	of	ADP
ftr-434	1260	47	the	the	DET
ftr-434	1260	48	donated	donate	VERB
ftr-434	1260	49	property	property	NOUN
ftr-434	1260	50	until	until	ADP
ftr-434	1260	51	the	the	DET
ftr-434	1260	52	tax	tax	NOUN
ftr-434	1260	53	reform	reform	PROPN
ftr-434	1260	54	act	act	NOUN
ftr-434	1260	55	of	of	ADP
ftr-434	1260	56	1969	1969	NUM
ftr-434	1260	57	(	(	PUNCT
ftr-434	1260	58	which	which	PRON
ftr-434	1260	59	enacted	enact	VERB
ftr-434	1260	60	section	section	NOUN
ftr-434	1260	61	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1260	62	)	)	PUNCT
ftr-434	1260	63	)	)	PUNCT
ftr-434	1260	64	.	.	PUNCT
ftr-434	1261	1	as	as	SCONJ
ftr-434	1261	2	discussed	discuss	VERB
ftr-434	1261	3	above	above	ADV
ftr-434	1261	4	,	,	PUNCT
ftr-434	1261	5	section	section	NOUN
ftr-434	1261	6	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1261	7	)	)	PUNCT
ftr-434	1261	8	reduces	reduce	VERB
ftr-434	1261	9	the	the	DET
ftr-434	1261	10	amount	amount	NOUN
ftr-434	1261	11	of	of	ADP
ftr-434	1261	12	the	the	DET
ftr-434	1261	13	charitable	charitable	ADJ
ftr-434	1261	14	deduction	deduction	NOUN
ftr-434	1261	15	available	available	ADJ
ftr-434	1261	16	by	by	ADP
ftr-434	1261	17	the	the	DET
ftr-434	1261	18	amount	amount	NOUN
ftr-434	1261	19	of	of	ADP
ftr-434	1261	20	any	any	DET
ftr-434	1261	21	note	note	NOUN
ftr-434	1261	22	,	,	PUNCT
ftr-434	1261	23	supra	supra	PROPN
ftr-434	1261	24	note	note	NOUN
ftr-434	1261	25	218	218	NUM
ftr-434	1261	26	,	,	PUNCT
ftr-434	1261	27	at	at	ADP
ftr-434	1261	28	1423	1423	NUM
ftr-434	1261	29	-	-	SYM
ftr-434	1261	30	1424	1424	NUM
ftr-434	1261	31	.	.	PUNCT
ftr-434	1262	1	in	in	ADP
ftr-434	1262	2	the	the	DET
ftr-434	1262	3	hearings	hearing	NOUN
ftr-434	1262	4	prior	prior	ADV
ftr-434	1262	5	to	to	ADP
ftr-434	1262	6	the	the	DET
ftr-434	1262	7	adoption	adoption	NOUN
ftr-434	1262	8	of	of	ADP
ftr-434	1262	9	the	the	DET
ftr-434	1262	10	1950	1950	NUM
ftr-434	1262	11	act	act	NOUN
ftr-434	1262	12	,	,	PUNCT
ftr-434	1262	13	a	a	DET
ftr-434	1262	14	representative	representative	NOUN
ftr-434	1262	15	for	for	ADP
ftr-434	1262	16	the	the	DET
ftr-434	1262	17	council	council	NOUN
ftr-434	1262	18	for	for	ADP
ftr-434	1262	19	independent	independent	ADJ
ftr-434	1262	20	businesses	business	NOUN
ftr-434	1262	21	stated	state	VERB
ftr-434	1262	22	:	:	PUNCT
ftr-434	1262	23	our	our	PRON
ftr-434	1262	24	patent	patent	NOUN
ftr-434	1262	25	system	system	NOUN
ftr-434	1262	26	is	be	AUX
ftr-434	1262	27	responsible	responsible	ADJ
ftr-434	1262	28	,	,	PUNCT
ftr-434	1262	29	to	to	ADP
ftr-434	1262	30	a	a	DET
ftr-434	1262	31	large	large	ADJ
ftr-434	1262	32	degree	degree	NOUN
ftr-434	1262	33	,	,	PUNCT
ftr-434	1262	34	for	for	ADP
ftr-434	1262	35	the	the	DET
ftr-434	1262	36	tremendous	tremendous	ADJ
ftr-434	1262	37	and	and	CCONJ
ftr-434	1262	38	rapid	rapid	ADJ
ftr-434	1262	39	growth	growth	NOUN
ftr-434	1262	40	of	of	ADP
ftr-434	1262	41	the	the	DET
ftr-434	1262	42	industrial	industrial	ADJ
ftr-434	1262	43	phase	phase	NOUN
ftr-434	1262	44	of	of	ADP
ftr-434	1262	45	our	our	PRON
ftr-434	1262	46	economy	economy	NOUN
ftr-434	1262	47	.	.	PUNCT
ftr-434	1263	1	although	although	SCONJ
ftr-434	1263	2	the	the	DET
ftr-434	1263	3	individual	individual	ADJ
ftr-434	1263	4	inventor	inventor	NOUN
ftr-434	1263	5	has	have	AUX
ftr-434	1263	6	never	never	ADV
ftr-434	1263	7	been	be	AUX
ftr-434	1263	8	properly	properly	ADV
ftr-434	1263	9	rewarded	reward	VERB
ftr-434	1263	10	for	for	ADP
ftr-434	1263	11	his	his	PRON
ftr-434	1263	12	advanced	advanced	ADJ
ftr-434	1263	13	thinking	thinking	NOUN
ftr-434	1263	14	,	,	PUNCT
ftr-434	1263	15	vision	vision	NOUN
ftr-434	1263	16	,	,	PUNCT
ftr-434	1263	17	and	and	CCONJ
ftr-434	1263	18	personal	personal	ADJ
ftr-434	1263	19	efforts	effort	NOUN
ftr-434	1263	20	,	,	PUNCT
ftr-434	1263	21	he	he	PRON
ftr-434	1263	22	deserves	deserve	VERB
ftr-434	1263	23	the	the	DET
ftr-434	1263	24	major	major	ADJ
ftr-434	1263	25	part	part	NOUN
ftr-434	1263	26	of	of	ADP
ftr-434	1263	27	the	the	DET
ftr-434	1263	28	credit	credit	NOUN
ftr-434	1263	29	for	for	ADP
ftr-434	1263	30	this	this	DET
ftr-434	1263	31	great	great	ADJ
ftr-434	1263	32	progress	progress	NOUN
ftr-434	1263	33	.	.	PUNCT
ftr-434	1264	1	his	his	PRON
ftr-434	1264	2	type	type	NOUN
ftr-434	1264	3	of	of	ADP
ftr-434	1264	4	thinking	thinking	NOUN
ftr-434	1264	5	should	should	AUX
ftr-434	1264	6	be	be	AUX
ftr-434	1264	7	encouraged	encourage	VERB
ftr-434	1264	8	rather	rather	ADV
ftr-434	1264	9	than	than	ADP
ftr-434	1264	10	discouraged	discouraged	ADJ
ftr-434	1264	11	.	.	PUNCT
ftr-434	1264	12	.	.	PUNCT
ftr-434	1264	13	.	.	PUNCT
ftr-434	1264	14	.	.	PUNCT
ftr-434	1265	1	if	if	SCONJ
ftr-434	1265	2	patents	patent	NOUN
ftr-434	1265	3	produce	produce	VERB
ftr-434	1265	4	their	their	PRON
ftr-434	1265	5	proportionate	proportionate	ADJ
ftr-434	1265	6	share	share	NOUN
ftr-434	1265	7	[	[	X
ftr-434	1265	8	of	of	ADP
ftr-434	1265	9	tax	tax	NOUN
ftr-434	1265	10	]	]	PUNCT
ftr-434	1265	11	,	,	PUNCT
ftr-434	1265	12	it	it	PRON
ftr-434	1265	13	will	will	AUX
ftr-434	1265	14	only	only	ADV
ftr-434	1265	15	amount	amount	VERB
ftr-434	1265	16	to	to	ADP
ftr-434	1265	17	a	a	DET
ftr-434	1265	18	couple	couple	NOUN
ftr-434	1265	19	of	of	ADP
ftr-434	1265	20	hundred	hundred	NUM
ftr-434	1265	21	thousand	thousand	NUM
ftr-434	1265	22	dollars	dollar	NOUN
ftr-434	1265	23	.	.	PUNCT
ftr-434	1266	1	for	for	ADP
ftr-434	1266	2	this	this	DET
ftr-434	1266	3	comparatively	comparatively	ADV
ftr-434	1266	4	picayune	picayune	ADJ
ftr-434	1266	5	sum	sum	NOUN
ftr-434	1266	6	we	we	PRON
ftr-434	1266	7	would	would	AUX
ftr-434	1266	8	discourage	discourage	VERB
ftr-434	1266	9	our	our	PRON
ftr-434	1266	10	individual	individual	ADJ
ftr-434	1266	11	inventor	inventor	NOUN
ftr-434	1266	12	by	by	ADP
ftr-434	1266	13	putting	put	VERB
ftr-434	1266	14	a	a	DET
ftr-434	1266	15	ceiling	ceiling	NOUN
ftr-434	1266	16	over	over	ADP
ftr-434	1266	17	his	his	PRON
ftr-434	1266	18	opportunities	opportunity	NOUN
ftr-434	1266	19	,	,	PUNCT
ftr-434	1266	20	thus	thus	ADV
ftr-434	1266	21	inhibiting	inhibit	VERB
ftr-434	1266	22	his	his	PRON
ftr-434	1266	23	desire	desire	NOUN
ftr-434	1266	24	to	to	PART
ftr-434	1266	25	create	create	VERB
ftr-434	1266	26	by	by	ADP
ftr-434	1266	27	depriving	deprive	VERB
ftr-434	1266	28	him	he	PRON
ftr-434	1266	29	of	of	ADP
ftr-434	1266	30	the	the	DET
ftr-434	1266	31	major	major	ADJ
ftr-434	1266	32	part	part	NOUN
ftr-434	1266	33	of	of	ADP
ftr-434	1266	34	the	the	DET
ftr-434	1266	35	reward	reward	NOUN
ftr-434	1266	36	,	,	PUNCT
ftr-434	1266	37	which	which	PRON
ftr-434	1266	38	is	be	AUX
ftr-434	1266	39	already	already	ADV
ftr-434	1266	40	pitifully	pitifully	ADV
ftr-434	1266	41	small	small	ADJ
ftr-434	1266	42	.	.	PUNCT
ftr-434	1267	1	so	so	ADV
ftr-434	1267	2	the	the	DET
ftr-434	1267	3	end	end	NOUN
ftr-434	1267	4	result	result	NOUN
ftr-434	1267	5	will	will	AUX
ftr-434	1267	6	be	be	AUX
ftr-434	1267	7	to	to	PART
ftr-434	1267	8	deny	deny	VERB
ftr-434	1267	9	the	the	DET
ftr-434	1267	10	economy	economy	NOUN
ftr-434	1267	11	of	of	ADP
ftr-434	1267	12	this	this	DET
ftr-434	1267	13	nation	nation	NOUN
ftr-434	1267	14	many	many	ADJ
ftr-434	1267	15	inventions	invention	NOUN
ftr-434	1267	16	potentially	potentially	ADV
ftr-434	1267	17	worth	worth	ADJ
ftr-434	1267	18	millions	million	NOUN
ftr-434	1267	19	of	of	ADP
ftr-434	1267	20	dollars	dollar	NOUN
ftr-434	1267	21	,	,	PUNCT
ftr-434	1267	22	to	to	PART
ftr-434	1267	23	say	say	VERB
ftr-434	1267	24	nothing	nothing	PRON
ftr-434	1267	25	of	of	ADP
ftr-434	1267	26	the	the	DET
ftr-434	1267	27	loss	loss	NOUN
ftr-434	1267	28	of	of	ADP
ftr-434	1267	29	patent	patent	NOUN
ftr-434	1267	30	stimuli	stimuli	VERB
ftr-434	1267	31	to	to	ADP
ftr-434	1267	32	our	our	PRON
ftr-434	1267	33	industrial	industrial	ADJ
ftr-434	1267	34	developments	development	NOUN
ftr-434	1267	35	.	.	PUNCT
ftr-434	1268	1	the	the	DET
ftr-434	1268	2	experts	expert	NOUN
ftr-434	1268	3	who	who	PRON
ftr-434	1268	4	wrote	write	VERB
ftr-434	1268	5	this	this	DET
ftr-434	1268	6	provision	provision	NOUN
ftr-434	1268	7	call	call	NOUN
ftr-434	1268	8	it	it	PRON
ftr-434	1268	9	plugging	plug	VERB
ftr-434	1268	10	up	up	ADP
ftr-434	1268	11	a	a	DET
ftr-434	1268	12	loophole	loophole	NOUN
ftr-434	1268	13	.	.	PUNCT
ftr-434	1269	1	permitting	permit	VERB
ftr-434	1269	2	an	an	DET
ftr-434	1269	3	inventor	inventor	NOUN
ftr-434	1269	4	to	to	PART
ftr-434	1269	5	get	get	VERB
ftr-434	1269	6	some	some	DET
ftr-434	1269	7	reward	reward	NOUN
ftr-434	1269	8	for	for	ADP
ftr-434	1269	9	his	his	PRON
ftr-434	1269	10	invention	invention	NOUN
ftr-434	1269	11	is	be	AUX
ftr-434	1269	12	not	not	PART
ftr-434	1269	13	my	my	PRON
ftr-434	1269	14	idea	idea	NOUN
ftr-434	1269	15	of	of	ADP
ftr-434	1269	16	a	a	DET
ftr-434	1269	17	loophole	loophole	NOUN
ftr-434	1269	18	.	.	PUNCT
ftr-434	1270	1	as	as	ADP
ftr-434	1270	2	for	for	ADP
ftr-434	1270	3	“	"	PUNCT
ftr-434	1270	4	plugging	plug	VERB
ftr-434	1270	5	up	up	ADP
ftr-434	1270	6	,	,	PUNCT
ftr-434	1270	7	”	"	PUNCT
ftr-434	1270	8	it	it	PRON
ftr-434	1270	9	will	will	AUX
ftr-434	1270	10	certainly	certainly	ADV
ftr-434	1270	11	effectively	effectively	ADV
ftr-434	1270	12	plug	plug	VERB
ftr-434	1270	13	up	up	ADP
ftr-434	1270	14	the	the	DET
ftr-434	1270	15	inventor	inventor	NOUN
ftr-434	1270	16	’s	’s	PART
ftr-434	1270	17	desire	desire	NOUN
ftr-434	1270	18	to	to	PART
ftr-434	1270	19	create	create	VERB
ftr-434	1270	20	new	new	ADJ
ftr-434	1270	21	and	and	CCONJ
ftr-434	1270	22	better	well	ADJ
ftr-434	1270	23	things	thing	NOUN
ftr-434	1270	24	for	for	SCONJ
ftr-434	1270	25	our	our	PRON
ftr-434	1270	26	people	people	NOUN
ftr-434	1270	27	to	to	PART
ftr-434	1270	28	enjoy	enjoy	VERB
ftr-434	1270	29	.	.	PUNCT
ftr-434	1270	30	.	.	PUNCT
ftr-434	1270	31	.	.	PUNCT
ftr-434	1271	1	.the	.the	PRON
ftr-434	1271	2	inventor	inventor	NOUN
ftr-434	1271	3	flourishes	flourish	VERB
ftr-434	1271	4	and	and	CCONJ
ftr-434	1271	5	brings	bring	VERB
ftr-434	1271	6	forth	forth	ADP
ftr-434	1271	7	fruit	fruit	NOUN
ftr-434	1271	8	when	when	SCONJ
ftr-434	1271	9	he	he	PRON
ftr-434	1271	10	feels	feel	VERB
ftr-434	1271	11	that	that	SCONJ
ftr-434	1271	12	he	he	PRON
ftr-434	1271	13	is	be	AUX
ftr-434	1271	14	being	be	AUX
ftr-434	1271	15	nurtured	nurture	VERB
ftr-434	1271	16	in	in	ADP
ftr-434	1271	17	an	an	DET
ftr-434	1271	18	atmosphere	atmosphere	NOUN
ftr-434	1271	19	of	of	ADP
ftr-434	1271	20	freedom	freedom	NOUN
ftr-434	1271	21	and	and	CCONJ
ftr-434	1271	22	a	a	DET
ftr-434	1271	23	soil	soil	NOUN
ftr-434	1271	24	rich	rich	ADJ
ftr-434	1271	25	in	in	ADP
ftr-434	1271	26	opportunity	opportunity	NOUN
ftr-434	1271	27	.	.	PUNCT
ftr-434	1272	1	revenue	revenue	NOUN
ftr-434	1272	2	revisions	revision	NOUN
ftr-434	1272	3	of	of	ADP
ftr-434	1272	4	1950	1950	NUM
ftr-434	1272	5	,	,	PUNCT
ftr-434	1272	6	hearings	hearing	NOUN
ftr-434	1272	7	on	on	ADP
ftr-434	1272	8	h.r	h.r	PROPN
ftr-434	1272	9	.	.	PROPN
ftr-434	1272	10	8920	8920	NUM
ftr-434	1272	11	:	:	PUNCT
ftr-434	1272	12	an	an	DET
ftr-434	1272	13	act	act	NOUN
ftr-434	1272	14	to	to	PART
ftr-434	1272	15	reduce	reduce	VERB
ftr-434	1272	16	excise	excise	NOUN
ftr-434	1272	17	taxes	taxis	NOUN
ftr-434	1272	18	and	and	CCONJ
ftr-434	1272	19	for	for	ADP
ftr-434	1272	20	other	other	ADJ
ftr-434	1272	21	purposes	purpose	NOUN
ftr-434	1272	22	,	,	PUNCT
ftr-434	1272	23	before	before	ADP
ftr-434	1272	24	the	the	DET
ftr-434	1272	25	committee	committee	NOUN
ftr-434	1272	26	on	on	ADP
ftr-434	1272	27	finance	finance	PROPN
ftr-434	1272	28	united	united	PROPN
ftr-434	1272	29	states	states	PROPN
ftr-434	1272	30	senate	senate	PROPN
ftr-434	1272	31	,	,	PUNCT
ftr-434	1272	32	81st	81st	ADJ
ftr-434	1272	33	cong	cong	NOUN
ftr-434	1272	34	.	.	PROPN
ftr-434	1272	35	,	,	PUNCT
ftr-434	1272	36	2d	2d	NUM
ftr-434	1272	37	sess	sess	NOUN
ftr-434	1272	38	.	.	PUNCT
ftr-434	1273	1	(	(	PUNCT
ftr-434	1273	2	1950	1950	NUM
ftr-434	1273	3	)	)	PUNCT
ftr-434	1273	4	(	(	PUNCT
ftr-434	1273	5	statements	statement	NOUN
ftr-434	1273	6	of	of	ADP
ftr-434	1273	7	c.e	c.e	PROPN
ftr-434	1273	8	.	.	PUNCT
ftr-434	1273	9	earle	earle	PROPN
ftr-434	1273	10	,	,	PUNCT
ftr-434	1273	11	secretary	secretary	NOUN
ftr-434	1273	12	-	-	PUNCT
ftr-434	1273	13	treasurer	treasurer	NOUN
ftr-434	1273	14	of	of	ADP
ftr-434	1273	15	the	the	DET
ftr-434	1273	16	council	council	NOUN
ftr-434	1273	17	for	for	ADP
ftr-434	1273	18	independent	independent	ADJ
ftr-434	1273	19	businesses	business	NOUN
ftr-434	1273	20	and	and	CCONJ
ftr-434	1273	21	president	president	NOUN
ftr-434	1273	22	of	of	ADP
ftr-434	1273	23	breco	breco	PROPN
ftr-434	1273	24	manufacturing	manufacture	VERB
ftr-434	1273	25	company	company	NOUN
ftr-434	1273	26	)	)	PUNCT
ftr-434	1273	27	,	,	PUNCT
ftr-434	1273	28	reprinted	reprint	VERB
ftr-434	1273	29	at	at	ADP
ftr-434	1273	30	madelyn	madelyn	PROPN
ftr-434	1273	31	shoheu	shoheu	PROPN
ftr-434	1273	32	cantor	cantor	NOUN
ftr-434	1273	33	,	,	PUNCT
ftr-434	1273	34	tax	tax	NOUN
ftr-434	1273	35	policy	policy	NOUN
ftr-434	1273	36	:	:	PUNCT
ftr-434	1273	37	copyrights	copyright	NOUN
ftr-434	1273	38	and	and	CCONJ
ftr-434	1273	39	patents	patent	NOUN
ftr-434	1273	40	,	,	PUNCT
ftr-434	1273	41	31	31	NUM
ftr-434	1273	42	vill	vill	NOUN
ftr-434	1273	43	.	.	PUNCT
ftr-434	1274	1	l.	l.	PROPN
ftr-434	1274	2	rev	rev	PROPN
ftr-434	1274	3	.	.	PROPN
ftr-434	1274	4	931	931	NUM
ftr-434	1274	5	,	,	PUNCT
ftr-434	1274	6	98081	98081	NUM
ftr-434	1274	7	n.225	n.225	X
ftr-434	1274	8	-	-	SYM
ftr-434	1274	9	27	27	NUM
ftr-434	1274	10	(	(	PUNCT
ftr-434	1274	11	1986	1986	NUM
ftr-434	1274	12	)	)	PUNCT
ftr-434	1274	13	.	.	PUNCT
ftr-434	1275	1	232	232	X
ftr-434	1275	2	.	.	PUNCT
ftr-434	1276	1	h.r	h.r	PROPN
ftr-434	1276	2	.	.	PROPN
ftr-434	1276	3	rep	rep	PROPN
ftr-434	1276	4	.	.	PROPN
ftr-434	1277	1	no	no	PROPN
ftr-434	1277	2	.	.	NOUN
ftr-434	1277	3	3124	3124	NUM
ftr-434	1277	4	,	,	PUNCT
ftr-434	1277	5	81st	81st	ADJ
ftr-434	1277	6	cong	cong	NOUN
ftr-434	1277	7	.	.	PROPN
ftr-434	1277	8	,	,	PUNCT
ftr-434	1277	9	2d	2d	NUM
ftr-434	1277	10	sess	sess	NOUN
ftr-434	1277	11	.	.	PUNCT
ftr-434	1277	12	,	,	PUNCT
ftr-434	1277	13	reprinted	reprint	VERB
ftr-434	1277	14	in	in	ADP
ftr-434	1277	15	1950	1950	NUM
ftr-434	1277	16	-	-	SYM
ftr-434	1277	17	2	2	NUM
ftr-434	1277	18	c.b	c.b	PROPN
ftr-434	1277	19	.	.	PROPN
ftr-434	1277	20	580	580	NUM
ftr-434	1277	21	,	,	PUNCT
ftr-434	1277	22	585	585	NUM
ftr-434	1277	23	(	(	PUNCT
ftr-434	1277	24	amendments	amendment	NOUN
ftr-434	1277	25	77	77	NUM
ftr-434	1277	26	and	and	CCONJ
ftr-434	1277	27	78	78	NUM
ftr-434	1277	28	)	)	PUNCT
ftr-434	1277	29	.	.	PUNCT
ftr-434	1278	1	2002	2002	NUM
ftr-434	1278	2	]	]	PUNCT
ftr-434	1279	1	it	it	PRON
ftr-434	1279	2	does	do	AUX
ftr-434	1279	3	not	not	PART
ftr-434	1279	4	compute	compute	VERB
ftr-434	1279	5	597	597	NUM
ftr-434	1279	6	gain	gain	NOUN
ftr-434	1279	7	that	that	PRON
ftr-434	1279	8	would	would	AUX
ftr-434	1279	9	have	have	AUX
ftr-434	1279	10	been	be	AUX
ftr-434	1279	11	taxed	tax	VERB
ftr-434	1279	12	as	as	ADP
ftr-434	1279	13	ordinary	ordinary	ADJ
ftr-434	1279	14	income	income	NOUN
ftr-434	1279	15	(	(	PUNCT
ftr-434	1279	16	or	or	CCONJ
ftr-434	1279	17	short	short	ADJ
ftr-434	1279	18	-	-	PUNCT
ftr-434	1279	19	term	term	NOUN
ftr-434	1279	20	capital	capital	NOUN
ftr-434	1279	21	gain	gain	NOUN
ftr-434	1279	22	)	)	PUNCT
ftr-434	1279	23	on	on	ADP
ftr-434	1279	24	a	a	DET
ftr-434	1279	25	hypothetical	hypothetical	ADJ
ftr-434	1279	26	sale	sale	NOUN
ftr-434	1279	27	of	of	ADP
ftr-434	1279	28	the	the	DET
ftr-434	1279	29	donated	donate	VERB
ftr-434	1279	30	property.233	property.233	PRON
ftr-434	1279	31	b.	b.	NOUN
ftr-434	1279	32	the	the	DET
ftr-434	1279	33	tax	tax	NOUN
ftr-434	1279	34	reform	reform	PROPN
ftr-434	1279	35	act	act	NOUN
ftr-434	1279	36	of	of	ADP
ftr-434	1279	37	1969.—the	1969.—the	NUM
ftr-434	1279	38	legislative	legislative	ADJ
ftr-434	1279	39	history	history	NOUN
ftr-434	1279	40	of	of	ADP
ftr-434	1279	41	the	the	DET
ftr-434	1279	42	tax	tax	NOUN
ftr-434	1279	43	reform	reform	NOUN
ftr-434	1279	44	act	act	NOUN
ftr-434	1279	45	of	of	ADP
ftr-434	1279	46	1969	1969	NUM
ftr-434	1279	47	sets	set	NOUN
ftr-434	1279	48	forth	forth	ADV
ftr-434	1279	49	only	only	ADV
ftr-434	1279	50	one	one	NUM
ftr-434	1279	51	reason	reason	NOUN
ftr-434	1279	52	for	for	ADP
ftr-434	1279	53	the	the	DET
ftr-434	1279	54	“	"	PUNCT
ftr-434	1279	55	reduction	reduction	NOUN
ftr-434	1279	56	”	"	PUNCT
ftr-434	1279	57	rule234	rule234	PROPN
ftr-434	1279	58	of	of	ADP
ftr-434	1279	59	section	section	NOUN
ftr-434	1279	60	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1279	61	)	)	PUNCT
ftr-434	1279	62	,	,	PUNCT
ftr-434	1279	63	and	and	CCONJ
ftr-434	1279	64	this	this	DET
ftr-434	1279	65	reason	reason	NOUN
ftr-434	1279	66	has	have	AUX
ftr-434	1279	67	diminished	diminish	VERB
ftr-434	1279	68	.	.	PUNCT
ftr-434	1280	1	the	the	DET
ftr-434	1280	2	stated	state	VERB
ftr-434	1280	3	reason	reason	NOUN
ftr-434	1280	4	for	for	ADP
ftr-434	1280	5	the	the	DET
ftr-434	1280	6	rule	rule	NOUN
ftr-434	1280	7	was	be	AUX
ftr-434	1280	8	the	the	DET
ftr-434	1280	9	ability	ability	NOUN
ftr-434	1280	10	of	of	ADP
ftr-434	1280	11	taxpayers	taxpayer	NOUN
ftr-434	1280	12	at	at	ADP
ftr-434	1280	13	that	that	DET
ftr-434	1280	14	time	time	NOUN
ftr-434	1280	15	to	to	PART
ftr-434	1280	16	derive	derive	VERB
ftr-434	1280	17	a	a	DET
ftr-434	1280	18	greater	great	ADJ
ftr-434	1280	19	after	after	ADP
ftr-434	1280	20	-	-	PUNCT
ftr-434	1280	21	tax	tax	NOUN
ftr-434	1280	22	benefit	benefit	NOUN
ftr-434	1280	23	from	from	ADP
ftr-434	1280	24	donating	donate	VERB
ftr-434	1280	25	property	property	NOUN
ftr-434	1280	26	to	to	ADP
ftr-434	1280	27	charity	charity	NOUN
ftr-434	1280	28	rather	rather	ADV
ftr-434	1280	29	than	than	ADP
ftr-434	1280	30	selling	sell	VERB
ftr-434	1280	31	it	it	PRON
ftr-434	1280	32	.	.	PUNCT
ftr-434	1281	1	the	the	DET
ftr-434	1281	2	1969	1969	NUM
ftr-434	1281	3	house	house	NOUN
ftr-434	1281	4	and	and	CCONJ
ftr-434	1281	5	senate	senate	PROPN
ftr-434	1281	6	reports	report	NOUN
ftr-434	1281	7	include	include	VERB
ftr-434	1281	8	the	the	DET
ftr-434	1281	9	following	following	ADJ
ftr-434	1281	10	example	example	NOUN
ftr-434	1281	11	:	:	PUNCT
ftr-434	1281	12	“	"	PUNCT
ftr-434	1281	13	[	[	X
ftr-434	1281	14	a	a	X
ftr-434	1281	15	]	]	X
ftr-434	1281	16	taxpayer	taxpayer	NOUN
ftr-434	1281	17	in	in	ADP
ftr-434	1281	18	the	the	DET
ftr-434	1281	19	70percent	70percent	NUM
ftr-434	1281	20	tax	tax	NOUN
ftr-434	1281	21	bracket	bracket	NOUN
ftr-434	1281	22	could	could	AUX
ftr-434	1281	23	make	make	VERB
ftr-434	1281	24	a	a	DET
ftr-434	1281	25	gift	gift	NOUN
ftr-434	1281	26	of	of	ADP
ftr-434	1281	27	$	$	SYM
ftr-434	1281	28	100	100	NUM
ftr-434	1281	29	of	of	ADP
ftr-434	1281	30	inventory	inventory	NOUN
ftr-434	1281	31	(	(	PUNCT
ftr-434	1281	32	$	$	SYM
ftr-434	1281	33	50	50	NUM
ftr-434	1281	34	cost	cost	NOUN
ftr-434	1281	35	basis	basis	NOUN
ftr-434	1281	36	)	)	PUNCT
ftr-434	1281	37	and	and	CCONJ
ftr-434	1281	38	save	save	VERB
ftr-434	1281	39	$	$	SYM
ftr-434	1281	40	105	105	NUM
ftr-434	1281	41	in	in	ADP
ftr-434	1281	42	taxes	taxis	NOUN
ftr-434	1281	43	(	(	PUNCT
ftr-434	1281	44	70	70	NUM
ftr-434	1281	45	-	-	PUNCT
ftr-434	1281	46	percent	percent	NOUN
ftr-434	1281	47	of	of	ADP
ftr-434	1281	48	the	the	DET
ftr-434	1281	49	$	$	SYM
ftr-434	1281	50	50	50	NUM
ftr-434	1281	51	gain	gain	NOUN
ftr-434	1281	52	if	if	SCONJ
ftr-434	1281	53	sold	sell	VERB
ftr-434	1281	54	,	,	PUNCT
ftr-434	1281	55	or	or	CCONJ
ftr-434	1281	56	$	$	SYM
ftr-434	1281	57	35	35	NUM
ftr-434	1281	58	,	,	PUNCT
ftr-434	1281	59	plus	plus	CCONJ
ftr-434	1281	60	70	70	NUM
ftr-434	1281	61	-	-	PUNCT
ftr-434	1281	62	percent	percent	NOUN
ftr-434	1281	63	of	of	ADP
ftr-434	1281	64	the	the	DET
ftr-434	1281	65	$	$	SYM
ftr-434	1281	66	100	100	NUM
ftr-434	1281	67	fair	fair	ADJ
ftr-434	1281	68	market	market	NOUN
ftr-434	1281	69	value	value	NOUN
ftr-434	1281	70	of	of	ADP
ftr-434	1281	71	the	the	DET
ftr-434	1281	72	inventory	inventory	NOUN
ftr-434	1281	73	,	,	PUNCT
ftr-434	1281	74	or	or	CCONJ
ftr-434	1281	75	$	$	SYM
ftr-434	1281	76	70	70	NUM
ftr-434	1281	77	)	)	PUNCT
ftr-434	1281	78	.	.	PUNCT
ftr-434	1281	79	”	"	PUNCT
ftr-434	1282	1	the	the	DET
ftr-434	1282	2	key	key	NOUN
ftr-434	1282	3	to	to	ADP
ftr-434	1282	4	this235	this235	PROPN
ftr-434	1282	5	example	example	NOUN
ftr-434	1282	6	is	be	AUX
ftr-434	1282	7	that	that	SCONJ
ftr-434	1282	8	the	the	DET
ftr-434	1282	9	maximum	maximum	ADJ
ftr-434	1282	10	individual	individual	ADJ
ftr-434	1282	11	income	income	NOUN
ftr-434	1282	12	tax	tax	NOUN
ftr-434	1282	13	rate	rate	NOUN
ftr-434	1282	14	in	in	ADP
ftr-434	1282	15	1969	1969	NUM
ftr-434	1282	16	was	be	AUX
ftr-434	1282	17	70	70	NUM
ftr-434	1282	18	%	%	NOUN
ftr-434	1282	19	.	.	PUNCT
ftr-434	1283	1	thus	thus	ADV
ftr-434	1283	2	,	,	PUNCT
ftr-434	1283	3	in	in	ADP
ftr-434	1283	4	1969	1969	NUM
ftr-434	1283	5	,	,	PUNCT
ftr-434	1283	6	it	it	PRON
ftr-434	1283	7	could	could	AUX
ftr-434	1283	8	be	be	AUX
ftr-434	1283	9	argued	argue	VERB
ftr-434	1283	10	that	that	SCONJ
ftr-434	1283	11	it	it	PRON
ftr-434	1283	12	really	really	ADV
ftr-434	1283	13	was	be	AUX
ftr-434	1283	14	the	the	DET
ftr-434	1283	15	government	government	NOUN
ftr-434	1283	16	making	make	VERB
ftr-434	1283	17	the	the	DET
ftr-434	1283	18	charitable	charitable	ADJ
ftr-434	1283	19	donation	donation	NOUN
ftr-434	1283	20	and	and	CCONJ
ftr-434	1283	21	not	not	PART
ftr-434	1283	22	the	the	DET
ftr-434	1283	23	individual	individual	NOUN
ftr-434	1283	24	.	.	PUNCT
ftr-434	1284	1	in	in	ADP
ftr-434	1284	2	contrast	contrast	NOUN
ftr-434	1284	3	,	,	PUNCT
ftr-434	1284	4	in	in	ADP
ftr-434	1284	5	2002	2002	NUM
ftr-434	1284	6	,	,	PUNCT
ftr-434	1284	7	the	the	DET
ftr-434	1284	8	maximum236	maximum236	PROPN
ftr-434	1284	9	federal	federal	ADJ
ftr-434	1284	10	individual	individual	ADJ
ftr-434	1284	11	income	income	NOUN
ftr-434	1284	12	tax	tax	NOUN
ftr-434	1284	13	rate	rate	NOUN
ftr-434	1284	14	is	be	AUX
ftr-434	1284	15	38.6	38.6	NUM
ftr-434	1284	16	%	%	NOUN
ftr-434	1284	17	.	.	PUNCT
ftr-434	1285	1	as	as	ADP
ftr-434	1285	2	a	a	DET
ftr-434	1285	3	result	result	NOUN
ftr-434	1285	4	,	,	PUNCT
ftr-434	1285	5	if	if	SCONJ
ftr-434	1285	6	this	this	DET
ftr-434	1285	7	example	example	NOUN
ftr-434	1285	8	is	be	AUX
ftr-434	1285	9	considered	consider	VERB
ftr-434	1285	10	in	in	ADP
ftr-434	1285	11	2002	2002	NUM
ftr-434	1285	12	,	,	PUNCT
ftr-434	1285	13	it	it	PRON
ftr-434	1285	14	would	would	AUX
ftr-434	1285	15	provide	provide	VERB
ftr-434	1285	16	:	:	PUNCT
ftr-434	1285	17	a	a	DET
ftr-434	1285	18	taxpayer	taxpayer	NOUN
ftr-434	1285	19	in	in	ADP
ftr-434	1285	20	the	the	DET
ftr-434	1285	21	38.6	38.6	NUM
ftr-434	1285	22	%	%	NOUN
ftr-434	1285	23	tax	tax	NOUN
ftr-434	1285	24	bracket	bracket	NOUN
ftr-434	1285	25	could	could	AUX
ftr-434	1285	26	make	make	VERB
ftr-434	1285	27	a	a	DET
ftr-434	1285	28	gift	gift	NOUN
ftr-434	1285	29	of	of	ADP
ftr-434	1285	30	$	$	SYM
ftr-434	1285	31	100	100	NUM
ftr-434	1285	32	of	of	ADP
ftr-434	1285	33	inventory	inventory	NOUN
ftr-434	1285	34	(	(	PUNCT
ftr-434	1285	35	$	$	SYM
ftr-434	1285	36	50	50	NUM
ftr-434	1285	37	cost	cost	NOUN
ftr-434	1285	38	basis	basis	NOUN
ftr-434	1285	39	)	)	PUNCT
ftr-434	1285	40	and	and	CCONJ
ftr-434	1285	41	save	save	VERB
ftr-434	1285	42	$	$	SYM
ftr-434	1285	43	57.90	57.90	NUM
ftr-434	1285	44	in	in	ADP
ftr-434	1285	45	taxes	taxis	NOUN
ftr-434	1285	46	(	(	PUNCT
ftr-434	1285	47	38.6	38.6	NUM
ftr-434	1285	48	%	%	NOUN
ftr-434	1285	49	of	of	ADP
ftr-434	1285	50	the	the	DET
ftr-434	1285	51	$	$	SYM
ftr-434	1285	52	50	50	NUM
ftr-434	1285	53	gain	gain	NOUN
ftr-434	1285	54	if	if	SCONJ
ftr-434	1285	55	sold	sell	VERB
ftr-434	1285	56	,	,	PUNCT
ftr-434	1285	57	or	or	CCONJ
ftr-434	1285	58	$	$	SYM
ftr-434	1285	59	19.30	19.30	NUM
ftr-434	1285	60	,	,	PUNCT
ftr-434	1285	61	plus	plus	CCONJ
ftr-434	1285	62	38.6	38.6	NUM
ftr-434	1285	63	%	%	NOUN
ftr-434	1285	64	of	of	ADP
ftr-434	1285	65	the	the	DET
ftr-434	1285	66	$	$	SYM
ftr-434	1285	67	100	100	NUM
ftr-434	1285	68	fair	fair	ADJ
ftr-434	1285	69	market	market	NOUN
ftr-434	1285	70	value	value	NOUN
ftr-434	1285	71	of	of	ADP
ftr-434	1285	72	the	the	DET
ftr-434	1285	73	inventory	inventory	NOUN
ftr-434	1285	74	on	on	ADP
ftr-434	1285	75	a	a	DET
ftr-434	1285	76	charitable	charitable	ADJ
ftr-434	1285	77	donation	donation	NOUN
ftr-434	1285	78	,	,	PUNCT
ftr-434	1285	79	or	or	CCONJ
ftr-434	1285	80	$	$	SYM
ftr-434	1285	81	38.60	38.60	NUM
ftr-434	1285	82	)	)	PUNCT
ftr-434	1285	83	.	.	PUNCT
ftr-434	1286	1	in	in	ADP
ftr-434	1286	2	other	other	ADJ
ftr-434	1286	3	words,237	words,237	PROPN
ftr-434	1286	4	if	if	SCONJ
ftr-434	1286	5	the	the	DET
ftr-434	1286	6	taxpayer	taxpayer	NOUN
ftr-434	1286	7	sold	sell	VERB
ftr-434	1286	8	the	the	DET
ftr-434	1286	9	property	property	NOUN
ftr-434	1286	10	in	in	ADP
ftr-434	1286	11	2002	2002	NUM
ftr-434	1286	12	,	,	PUNCT
ftr-434	1286	13	he	he	PRON
ftr-434	1286	14	would	would	AUX
ftr-434	1286	15	end	end	VERB
ftr-434	1286	16	up	up	ADP
ftr-434	1286	17	with	with	ADP
ftr-434	1286	18	$	$	SYM
ftr-434	1286	19	80.70	80.70	NUM
ftr-434	1286	20	[	[	PUNCT
ftr-434	1286	21	$	$	SYM
ftr-434	1286	22	100	100	NUM
ftr-434	1286	23	minus	minus	ADP
ftr-434	1286	24	the	the	DET
ftr-434	1286	25	tax	tax	NOUN
ftr-434	1286	26	of	of	ADP
ftr-434	1286	27	$	$	SYM
ftr-434	1286	28	19.30	19.30	NUM
ftr-434	1286	29	on	on	ADP
ftr-434	1286	30	the	the	DET
ftr-434	1286	31	$	$	SYM
ftr-434	1286	32	50	50	NUM
ftr-434	1286	33	gain	gain	NOUN
ftr-434	1286	34	]	]	PUNCT
ftr-434	1286	35	.	.	PUNCT
ftr-434	1287	1	if	if	SCONJ
ftr-434	1287	2	the	the	DET
ftr-434	1287	3	taxpayer	taxpayer	NOUN
ftr-434	1287	4	donated	donate	VERB
ftr-434	1287	5	the	the	DET
ftr-434	1287	6	property	property	NOUN
ftr-434	1287	7	to	to	ADP
ftr-434	1287	8	charity	charity	NOUN
ftr-434	1287	9	,	,	PUNCT
ftr-434	1287	10	he	he	PRON
ftr-434	1287	11	would	would	AUX
ftr-434	1287	12	save	save	VERB
ftr-434	1287	13	$	$	SYM
ftr-434	1287	14	38.60	38.60	NUM
ftr-434	1287	15	in	in	ADP
ftr-434	1287	16	tax	tax	NOUN
ftr-434	1287	17	–	–	PUNCT
ftr-434	1287	18	as	as	ADP
ftr-434	1287	19	a	a	DET
ftr-434	1287	20	result	result	NOUN
ftr-434	1287	21	,	,	PUNCT
ftr-434	1287	22	the	the	DET
ftr-434	1287	23	donation	donation	NOUN
ftr-434	1287	24	would	would	AUX
ftr-434	1287	25	actually	actually	ADV
ftr-434	1287	26	cost	cost	VERB
ftr-434	1287	27	the	the	DET
ftr-434	1287	28	taxpayer	taxpayer	NOUN
ftr-434	1287	29	$	$	SYM
ftr-434	1287	30	42.10	42.10	NUM
ftr-434	1287	31	[	[	PUNCT
ftr-434	1287	32	which	which	PRON
ftr-434	1287	33	is	be	AUX
ftr-434	1287	34	$	$	SYM
ftr-434	1287	35	80.70	80.70	NUM
ftr-434	1287	36	$	$	SYM
ftr-434	1287	37	38.60	38.60	NUM
ftr-434	1287	38	]	]	PUNCT
ftr-434	1287	39	.	.	PUNCT
ftr-434	1288	1	thus	thus	ADV
ftr-434	1288	2	,	,	PUNCT
ftr-434	1288	3	as	as	ADP
ftr-434	1288	4	a	a	DET
ftr-434	1288	5	result	result	NOUN
ftr-434	1288	6	of	of	ADP
ftr-434	1288	7	changes	change	NOUN
ftr-434	1288	8	in	in	ADP
ftr-434	1288	9	the	the	DET
ftr-434	1288	10	tax	tax	NOUN
ftr-434	1288	11	rate	rate	NOUN
ftr-434	1288	12	,	,	PUNCT
ftr-434	1288	13	the	the	DET
ftr-434	1288	14	rationale	rationale	NOUN
ftr-434	1288	15	for	for	ADP
ftr-434	1288	16	enacting	enact	VERB
ftr-434	1288	17	section	section	NOUN
ftr-434	1288	18	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1288	19	)	)	PUNCT
ftr-434	1288	20	has	have	AUX
ftr-434	1288	21	faded	fade	VERB
ftr-434	1288	22	considerably	considerably	ADV
ftr-434	1288	23	.	.	PUNCT
ftr-434	1289	1	the	the	DET
ftr-434	1289	2	legislative	legislative	ADJ
ftr-434	1289	3	history	history	NOUN
ftr-434	1289	4	of	of	ADP
ftr-434	1289	5	the	the	DET
ftr-434	1289	6	1969	1969	NUM
ftr-434	1289	7	act	act	NOUN
ftr-434	1289	8	also	also	ADV
ftr-434	1289	9	sets	set	VERB
ftr-434	1289	10	forth	forth	ADP
ftr-434	1289	11	two	two	NUM
ftr-434	1289	12	additional	additional	ADJ
ftr-434	1289	13	reasons	reason	NOUN
ftr-434	1289	14	that	that	PRON
ftr-434	1289	15	may	may	AUX
ftr-434	1289	16	have	have	AUX
ftr-434	1289	17	influenced	influence	VERB
ftr-434	1289	18	the	the	DET
ftr-434	1289	19	adoption	adoption	NOUN
ftr-434	1289	20	of	of	ADP
ftr-434	1289	21	the	the	DET
ftr-434	1289	22	“	"	PUNCT
ftr-434	1289	23	reduction	reduction	NOUN
ftr-434	1289	24	”	"	PUNCT
ftr-434	1289	25	rule	rule	NOUN
ftr-434	1289	26	of	of	ADP
ftr-434	1289	27	section	section	NOUN
ftr-434	1289	28	233	233	NUM
ftr-434	1289	29	.	.	PUNCT
ftr-434	1290	1	see	see	VERB
ftr-434	1290	2	supra	supra	PROPN
ftr-434	1290	3	notes	note	VERB
ftr-434	1290	4	141	141	NUM
ftr-434	1290	5	-	-	SYM
ftr-434	1290	6	143	143	NUM
ftr-434	1290	7	and	and	CCONJ
ftr-434	1290	8	accompanying	accompany	VERB
ftr-434	1290	9	text	text	NOUN
ftr-434	1290	10	.	.	PUNCT
ftr-434	1291	1	234	234	NUM
ftr-434	1291	2	.	.	PUNCT
ftr-434	1292	1	p.	p.	NOUN
ftr-434	1292	2	l.	l.	PROPN
ftr-434	1293	1	172	172	NUM
ftr-434	1293	2	,	,	PUNCT
ftr-434	1293	3	91st	91st	ADJ
ftr-434	1293	4	cong	cong	NOUN
ftr-434	1293	5	.	.	PUNCT
ftr-434	1293	6	,	,	PUNCT
ftr-434	1293	7	1st	1st	ADJ
ftr-434	1293	8	sess	sess	NOUN
ftr-434	1293	9	.	.	PUNCT
ftr-434	1294	1	§	§	PROPN
ftr-434	1294	2	201(a)(1	201(a)(1	PROPN
ftr-434	1294	3	)	)	PUNCT
ftr-434	1294	4	.	.	PUNCT
ftr-434	1295	1	235	235	NUM
ftr-434	1295	2	.	.	PUNCT
ftr-434	1296	1	h.	h.	PROPN
ftr-434	1296	2	r.	r.	PROPN
ftr-434	1296	3	rep	rep	PROPN
ftr-434	1296	4	.	.	PROPN
ftr-434	1297	1	no	no	INTJ
ftr-434	1297	2	.	.	NOUN
ftr-434	1298	1	413	413	NUM
ftr-434	1298	2	,	,	PUNCT
ftr-434	1298	3	91st	91st	ADJ
ftr-434	1298	4	cong	cong	NOUN
ftr-434	1298	5	.	.	PUNCT
ftr-434	1298	6	,	,	PUNCT
ftr-434	1298	7	1st	1st	ADJ
ftr-434	1298	8	sess	sess	NOUN
ftr-434	1298	9	.	.	PUNCT
ftr-434	1299	1	55	55	NUM
ftr-434	1299	2	,	,	PUNCT
ftr-434	1299	3	reprinted	reprint	VERB
ftr-434	1299	4	in	in	ADP
ftr-434	1299	5	1969	1969	NUM
ftr-434	1299	6	-	-	SYM
ftr-434	1299	7	3	3	NUM
ftr-434	1299	8	c.b	c.b	PROPN
ftr-434	1299	9	.	.	PROPN
ftr-434	1299	10	200	200	NUM
ftr-434	1299	11	,	,	PUNCT
ftr-434	1299	12	234	234	NUM
ftr-434	1299	13	;	;	PUNCT
ftr-434	1299	14	s.	s.	PROPN
ftr-434	1299	15	rep	rep	PROPN
ftr-434	1299	16	.	.	PROPN
ftr-434	1300	1	no	no	PROPN
ftr-434	1300	2	.	.	PROPN
ftr-434	1301	1	552	552	NUM
ftr-434	1301	2	,	,	PUNCT
ftr-434	1301	3	91st	91st	ADJ
ftr-434	1301	4	cong	cong	NOUN
ftr-434	1301	5	.	.	PUNCT
ftr-434	1301	6	,	,	PUNCT
ftr-434	1301	7	1st	1st	ADJ
ftr-434	1301	8	sess	sess	NOUN
ftr-434	1301	9	.	.	PUNCT
ftr-434	1302	1	,	,	PUNCT
ftr-434	1302	2	reprinted	reprint	VERB
ftr-434	1302	3	in	in	ADP
ftr-434	1302	4	1969	1969	NUM
ftr-434	1302	5	-	-	SYM
ftr-434	1302	6	3	3	NUM
ftr-434	1302	7	c.b	c.b	PROPN
ftr-434	1302	8	.	.	PROPN
ftr-434	1302	9	423	423	NUM
ftr-434	1302	10	,	,	PUNCT
ftr-434	1302	11	475	475	NUM
ftr-434	1302	12	.	.	PUNCT
ftr-434	1303	1	the	the	DET
ftr-434	1303	2	report	report	NOUN
ftr-434	1303	3	states	state	VERB
ftr-434	1303	4	,	,	PUNCT
ftr-434	1303	5	“	"	PUNCT
ftr-434	1303	6	[	[	X
ftr-434	1303	7	i]n	i]n	NOUN
ftr-434	1303	8	cases	case	NOUN
ftr-434	1303	9	where	where	SCONJ
ftr-434	1303	10	the	the	DET
ftr-434	1303	11	tax	tax	NOUN
ftr-434	1303	12	saving	saving	NOUN
ftr-434	1303	13	is	be	AUX
ftr-434	1303	14	so	so	ADV
ftr-434	1303	15	large	large	ADJ
ftr-434	1303	16	,	,	PUNCT
ftr-434	1303	17	it	it	PRON
ftr-434	1303	18	is	be	AUX
ftr-434	1303	19	not	not	PART
ftr-434	1303	20	clear	clear	ADJ
ftr-434	1303	21	how	how	SCONJ
ftr-434	1303	22	much	much	ADJ
ftr-434	1303	23	charitable	charitable	ADJ
ftr-434	1303	24	motivation	motivation	NOUN
ftr-434	1303	25	actually	actually	ADV
ftr-434	1303	26	remains	remain	VERB
ftr-434	1303	27	.	.	PUNCT
ftr-434	1304	1	it	it	PRON
ftr-434	1304	2	appears	appear	VERB
ftr-434	1304	3	that	that	SCONJ
ftr-434	1304	4	the	the	DET
ftr-434	1304	5	government	government	NOUN
ftr-434	1304	6	,	,	PUNCT
ftr-434	1304	7	in	in	ADP
ftr-434	1304	8	fact	fact	NOUN
ftr-434	1304	9	,	,	PUNCT
ftr-434	1304	10	is	be	AUX
ftr-434	1304	11	almost	almost	ADV
ftr-434	1304	12	the	the	DET
ftr-434	1304	13	sole	sole	ADJ
ftr-434	1304	14	contributor	contributor	NOUN
ftr-434	1304	15	to	to	ADP
ftr-434	1304	16	the	the	DET
ftr-434	1304	17	charity	charity	NOUN
ftr-434	1304	18	.	.	PUNCT
ftr-434	1304	19	”	"	PUNCT
ftr-434	1305	1	i	i	PRON
ftr-434	1305	2	d.	d.	VERB
ftr-434	1305	3	at	at	ADP
ftr-434	1305	4	235	235	NUM
ftr-434	1305	5	.	.	PUNCT
ftr-434	1305	6	236	236	NUM
ftr-434	1305	7	.	.	PUNCT
ftr-434	1306	1	i	i	PRON
ftr-434	1306	2	d.	d.	PROPN
ftr-434	1306	3	in	in	ADP
ftr-434	1306	4	this	this	DET
ftr-434	1306	5	example	example	NOUN
ftr-434	1306	6	,	,	PUNCT
ftr-434	1306	7	if	if	SCONJ
ftr-434	1306	8	the	the	DET
ftr-434	1306	9	taxpayer	taxpayer	NOUN
ftr-434	1306	10	sold	sell	VERB
ftr-434	1306	11	the	the	DET
ftr-434	1306	12	inventory	inventory	NOUN
ftr-434	1306	13	and	and	CCONJ
ftr-434	1306	14	retained	retain	VERB
ftr-434	1306	15	the	the	DET
ftr-434	1306	16	proceeds	proceed	NOUN
ftr-434	1306	17	,	,	PUNCT
ftr-434	1306	18	the	the	DET
ftr-434	1306	19	taxpayer	taxpayer	NOUN
ftr-434	1306	20	would	would	AUX
ftr-434	1306	21	end	end	VERB
ftr-434	1306	22	up	up	ADP
ftr-434	1306	23	with	with	ADP
ftr-434	1306	24	$	$	SYM
ftr-434	1306	25	65	65	NUM
ftr-434	1306	26	[	[	SYM
ftr-434	1306	27	$	$	SYM
ftr-434	1306	28	100	100	NUM
ftr-434	1306	29	minus	minus	ADP
ftr-434	1306	30	the	the	DET
ftr-434	1306	31	tax	tax	NOUN
ftr-434	1306	32	on	on	ADP
ftr-434	1306	33	the	the	DET
ftr-434	1306	34	gain	gain	NOUN
ftr-434	1306	35	of	of	ADP
ftr-434	1306	36	$	$	SYM
ftr-434	1306	37	35	35	NUM
ftr-434	1306	38	]	]	PUNCT
ftr-434	1306	39	.	.	PUNCT
ftr-434	1307	1	if	if	SCONJ
ftr-434	1307	2	the	the	DET
ftr-434	1307	3	taxpayer	taxpayer	NOUN
ftr-434	1307	4	donated	donate	VERB
ftr-434	1307	5	the	the	DET
ftr-434	1307	6	property	property	NOUN
ftr-434	1307	7	to	to	ADP
ftr-434	1307	8	charity	charity	NOUN
ftr-434	1307	9	,	,	PUNCT
ftr-434	1307	10	he	he	PRON
ftr-434	1307	11	would	would	AUX
ftr-434	1307	12	save	save	VERB
ftr-434	1307	13	$	$	SYM
ftr-434	1307	14	70	70	NUM
ftr-434	1307	15	on	on	ADP
ftr-434	1307	16	his	his	PRON
ftr-434	1307	17	taxes	taxis	NOUN
ftr-434	1307	18	as	as	ADP
ftr-434	1307	19	a	a	DET
ftr-434	1307	20	result	result	NOUN
ftr-434	1307	21	of	of	ADP
ftr-434	1307	22	the	the	DET
ftr-434	1307	23	charitable	charitable	ADJ
ftr-434	1307	24	contribution	contribution	NOUN
ftr-434	1307	25	deduction	deduction	NOUN
ftr-434	1307	26	[	[	X
ftr-434	1307	27	$	$	SYM
ftr-434	1307	28	100	100	NUM
ftr-434	1307	29	x	x	SYM
ftr-434	1307	30	70	70	NUM
ftr-434	1307	31	%	%	NOUN
ftr-434	1307	32	=	=	NOUN
ftr-434	1307	33	$	$	SYM
ftr-434	1307	34	70	70	NUM
ftr-434	1307	35	]	]	PUNCT
ftr-434	1307	36	.	.	PUNCT
ftr-434	1308	1	thus	thus	ADV
ftr-434	1308	2	,	,	PUNCT
ftr-434	1308	3	the	the	DET
ftr-434	1308	4	taxpayer	taxpayer	NOUN
ftr-434	1308	5	could	could	AUX
ftr-434	1308	6	make	make	VERB
ftr-434	1308	7	a	a	DET
ftr-434	1308	8	$	$	SYM
ftr-434	1308	9	5	5	NUM
ftr-434	1308	10	“	"	PUNCT
ftr-434	1308	11	profit	profit	NOUN
ftr-434	1308	12	”	"	PUNCT
ftr-434	1308	13	by	by	ADP
ftr-434	1308	14	giving	give	VERB
ftr-434	1308	15	the	the	DET
ftr-434	1308	16	property	property	NOUN
ftr-434	1308	17	to	to	ADP
ftr-434	1308	18	charity	charity	NOUN
ftr-434	1308	19	.	.	PUNCT
ftr-434	1309	1	237	237	NUM
ftr-434	1309	2	.	.	PUNCT
ftr-434	1310	1	if	if	SCONJ
ftr-434	1310	2	the	the	DET
ftr-434	1310	3	inventory	inventory	NOUN
ftr-434	1310	4	was	be	AUX
ftr-434	1310	5	sold	sell	VERB
ftr-434	1310	6	,	,	PUNCT
ftr-434	1310	7	the	the	DET
ftr-434	1310	8	taxpayer	taxpayer	NOUN
ftr-434	1310	9	would	would	AUX
ftr-434	1310	10	pay	pay	VERB
ftr-434	1310	11	tax	tax	NOUN
ftr-434	1310	12	of	of	ADP
ftr-434	1310	13	$	$	SYM
ftr-434	1310	14	19.80	19.80	NUM
ftr-434	1310	15	,	,	PUNCT
ftr-434	1310	16	and	and	CCONJ
ftr-434	1310	17	would	would	AUX
ftr-434	1310	18	keep	keep	VERB
ftr-434	1310	19	the	the	DET
ftr-434	1310	20	balance	balance	NOUN
ftr-434	1310	21	of	of	ADP
ftr-434	1310	22	$	$	SYM
ftr-434	1310	23	80.70	80.70	NUM
ftr-434	1310	24	(	(	PUNCT
ftr-434	1310	25	$	$	SYM
ftr-434	1310	26	100	100	NUM
ftr-434	1310	27	$	$	SYM
ftr-434	1310	28	19.30	19.30	NUM
ftr-434	1310	29	=	=	SYM
ftr-434	1310	30	$	$	SYM
ftr-434	1310	31	80.70	80.70	NUM
ftr-434	1310	32	)	)	PUNCT
ftr-434	1310	33	.	.	PUNCT
ftr-434	1311	1	598	598	NUM
ftr-434	1311	2	florida	florida	PROPN
ftr-434	1311	3	tax	tax	NOUN
ftr-434	1311	4	review	review	NOUN
ftr-434	1311	5	[	[	X
ftr-434	1311	6	vol.5:8	vol.5:8	NOUN
ftr-434	1311	7	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1311	8	)	)	PUNCT
ftr-434	1311	9	.	.	PUNCT
ftr-434	1312	1	first	first	ADV
ftr-434	1312	2	,	,	PUNCT
ftr-434	1312	3	the	the	DET
ftr-434	1312	4	legislative	legislative	ADJ
ftr-434	1312	5	history	history	NOUN
ftr-434	1312	6	states	state	VERB
ftr-434	1312	7	that	that	SCONJ
ftr-434	1312	8	“	"	PUNCT
ftr-434	1312	9	[	[	X
ftr-434	1312	10	t]he	t]he	ADV
ftr-434	1312	11	large	large	ADJ
ftr-434	1312	12	amount	amount	NOUN
ftr-434	1312	13	of238	of238	ADJ
ftr-434	1312	14	appreciation	appreciation	NOUN
ftr-434	1312	15	in	in	ADP
ftr-434	1312	16	many	many	ADJ
ftr-434	1312	17	cases	case	NOUN
ftr-434	1312	18	arises	arise	VERB
ftr-434	1312	19	from	from	ADP
ftr-434	1312	20	the	the	DET
ftr-434	1312	21	fact	fact	NOUN
ftr-434	1312	22	that	that	SCONJ
ftr-434	1312	23	the	the	DET
ftr-434	1312	24	work	work	NOUN
ftr-434	1312	25	of	of	ADP
ftr-434	1312	26	art	art	NOUN
ftr-434	1312	27	is	be	AUX
ftr-434	1312	28	a	a	DET
ftr-434	1312	29	product	product	NOUN
ftr-434	1312	30	of	of	ADP
ftr-434	1312	31	the	the	DET
ftr-434	1312	32	donor	donor	NOUN
ftr-434	1312	33	’s	’s	PART
ftr-434	1312	34	own	own	ADJ
ftr-434	1312	35	efforts	effort	NOUN
ftr-434	1312	36	(	(	PUNCT
ftr-434	1312	37	as	as	SCONJ
ftr-434	1312	38	are	be	AUX
ftr-434	1312	39	collections	collection	NOUN
ftr-434	1312	40	of	of	ADP
ftr-434	1312	41	papers	paper	NOUN
ftr-434	1312	42	in	in	ADP
ftr-434	1312	43	many	many	ADJ
ftr-434	1312	44	cases).”239	cases).”239	ADJ
ftr-434	1312	45	congress	congress	PROPN
ftr-434	1312	46	focused	focus	VERB
ftr-434	1312	47	specifically	specifically	ADV
ftr-434	1312	48	on	on	ADP
ftr-434	1312	49	art	art	NOUN
ftr-434	1312	50	when	when	SCONJ
ftr-434	1312	51	setting	set	VERB
ftr-434	1312	52	forth	forth	ADP
ftr-434	1312	53	this	this	DET
ftr-434	1312	54	rationale	rationale	NOUN
ftr-434	1312	55	–	–	PUNCT
ftr-434	1312	56	thus	thus	ADV
ftr-434	1312	57	,	,	PUNCT
ftr-434	1312	58	it	it	PRON
ftr-434	1312	59	appears	appear	VERB
ftr-434	1312	60	that	that	SCONJ
ftr-434	1312	61	congress	congress	PROPN
ftr-434	1312	62	felt	feel	VERB
ftr-434	1312	63	that	that	SCONJ
ftr-434	1312	64	the	the	DET
ftr-434	1312	65	artist	artist	NOUN
ftr-434	1312	66	who	who	PRON
ftr-434	1312	67	sells	sell	VERB
ftr-434	1312	68	his	his	PRON
ftr-434	1312	69	or	or	CCONJ
ftr-434	1312	70	her	her	PRON
ftr-434	1312	71	work	work	NOUN
ftr-434	1312	72	is	be	AUX
ftr-434	1312	73	being	be	AUX
ftr-434	1312	74	compensated	compensate	VERB
ftr-434	1312	75	for	for	ADP
ftr-434	1312	76	services	service	NOUN
ftr-434	1312	77	.	.	PUNCT
ftr-434	1313	1	this	this	DET
ftr-434	1313	2	tax	tax	NOUN
ftr-434	1313	3	treatment	treatment	NOUN
ftr-434	1313	4	is	be	AUX
ftr-434	1313	5	consistent	consistent	ADJ
ftr-434	1313	6	with	with	ADP
ftr-434	1313	7	the	the	DET
ftr-434	1313	8	doctor	doctor	NOUN
ftr-434	1313	9	or240	or240	NOUN
ftr-434	1313	10	attorney	attorney	NOUN
ftr-434	1313	11	who	who	PRON
ftr-434	1313	12	donates	donate	VERB
ftr-434	1313	13	his	his	PRON
ftr-434	1313	14	or	or	CCONJ
ftr-434	1313	15	her	her	PRON
ftr-434	1313	16	time	time	NOUN
ftr-434	1313	17	for	for	ADP
ftr-434	1313	18	charity	charity	NOUN
ftr-434	1313	19	and	and	CCONJ
ftr-434	1313	20	is	be	AUX
ftr-434	1313	21	not	not	PART
ftr-434	1313	22	entitled	entitle	VERB
ftr-434	1313	23	to	to	ADP
ftr-434	1313	24	a	a	DET
ftr-434	1313	25	charitable	charitable	ADJ
ftr-434	1313	26	income	income	NOUN
ftr-434	1313	27	tax	tax	NOUN
ftr-434	1313	28	deduction	deduction	NOUN
ftr-434	1313	29	.	.	PUNCT
ftr-434	1314	1	however	however	ADV
ftr-434	1314	2	,	,	PUNCT
ftr-434	1314	3	this	this	PRON
ftr-434	1314	4	is	be	AUX
ftr-434	1314	5	in	in	ADP
ftr-434	1314	6	sharp	sharp	ADJ
ftr-434	1314	7	contrast	contrast	NOUN
ftr-434	1314	8	to	to	ADP
ftr-434	1314	9	the241	the241	PROPN
ftr-434	1314	10	approach	approach	NOUN
ftr-434	1314	11	taken	take	VERB
ftr-434	1314	12	in	in	ADP
ftr-434	1314	13	the	the	DET
ftr-434	1314	14	case	case	NOUN
ftr-434	1314	15	of	of	ADP
ftr-434	1314	16	an	an	DET
ftr-434	1314	17	inventor	inventor	NOUN
ftr-434	1314	18	who	who	PRON
ftr-434	1314	19	sells	sell	VERB
ftr-434	1314	20	a	a	DET
ftr-434	1314	21	patent	patent	NOUN
ftr-434	1314	22	–	–	PUNCT
ftr-434	1314	23	the	the	DET
ftr-434	1314	24	inventor	inventor	NOUN
ftr-434	1314	25	’s	’s	PART
ftr-434	1314	26	efforts	effort	NOUN
ftr-434	1314	27	are	be	AUX
ftr-434	1314	28	deemed	deem	VERB
ftr-434	1314	29	to	to	PART
ftr-434	1314	30	have	have	AUX
ftr-434	1314	31	“	"	PUNCT
ftr-434	1314	32	coalesced	coalesce	VERB
ftr-434	1314	33	”	"	PUNCT
ftr-434	1314	34	in	in	ADP
ftr-434	1314	35	the	the	DET
ftr-434	1314	36	intellectual	intellectual	ADJ
ftr-434	1314	37	“	"	PUNCT
ftr-434	1314	38	property	property	NOUN
ftr-434	1314	39	,	,	PUNCT
ftr-434	1314	40	”	"	PUNCT
ftr-434	1314	41	and	and	CCONJ
ftr-434	1314	42	the	the	DET
ftr-434	1314	43	inventor	inventor	NOUN
ftr-434	1314	44	is	be	AUX
ftr-434	1314	45	entitled	entitle	VERB
ftr-434	1314	46	to	to	ADP
ftr-434	1314	47	a	a	DET
ftr-434	1314	48	full	full	ADJ
ftr-434	1314	49	fair	fair	ADJ
ftr-434	1314	50	market	market	NOUN
ftr-434	1314	51	value	value	NOUN
ftr-434	1314	52	charitable	charitable	ADJ
ftr-434	1314	53	contribution	contribution	NOUN
ftr-434	1314	54	deduction	deduction	NOUN
ftr-434	1314	55	.	.	PUNCT
ftr-434	1315	1	if	if	SCONJ
ftr-434	1315	2	similar	similar	ADJ
ftr-434	1315	3	taxpayers	taxpayer	NOUN
ftr-434	1315	4	are	be	AUX
ftr-434	1315	5	to	to	PART
ftr-434	1315	6	be	be	AUX
ftr-434	1315	7	treated	treat	VERB
ftr-434	1315	8	similarly	similarly	ADV
ftr-434	1315	9	,	,	PUNCT
ftr-434	1315	10	it	it	PRON
ftr-434	1315	11	could	could	AUX
ftr-434	1315	12	be	be	AUX
ftr-434	1315	13	argued242	argued242	PROPN
ftr-434	1315	14	that	that	SCONJ
ftr-434	1315	15	the	the	DET
ftr-434	1315	16	creator	creator	NOUN
ftr-434	1315	17	of	of	ADP
ftr-434	1315	18	a	a	DET
ftr-434	1315	19	copyright	copyright	NOUN
ftr-434	1315	20	or	or	CCONJ
ftr-434	1315	21	composition	composition	NOUN
ftr-434	1315	22	(	(	PUNCT
ftr-434	1315	23	even	even	ADV
ftr-434	1315	24	an	an	DET
ftr-434	1315	25	artist	artist	NOUN
ftr-434	1315	26	)	)	PUNCT
ftr-434	1315	27	should	should	AUX
ftr-434	1315	28	be	be	AUX
ftr-434	1315	29	treated	treat	VERB
ftr-434	1315	30	in	in	ADP
ftr-434	1315	31	the	the	DET
ftr-434	1315	32	same	same	ADJ
ftr-434	1315	33	manner	manner	NOUN
ftr-434	1315	34	as	as	ADP
ftr-434	1315	35	the	the	DET
ftr-434	1315	36	creative	creative	ADJ
ftr-434	1315	37	genius	genius	NOUN
ftr-434	1315	38	who	who	PRON
ftr-434	1315	39	wants	want	VERB
ftr-434	1315	40	to	to	PART
ftr-434	1315	41	donate	donate	VERB
ftr-434	1315	42	his	his	PRON
ftr-434	1315	43	or	or	CCONJ
ftr-434	1315	44	her	her	PRON
ftr-434	1315	45	patent	patent	NOUN
ftr-434	1315	46	,	,	PUNCT
ftr-434	1315	47	trade	trade	NOUN
ftr-434	1315	48	secret	secret	ADJ
ftr-434	1315	49	,	,	PUNCT
ftr-434	1315	50	or	or	CCONJ
ftr-434	1315	51	trademark	trademark	NOUN
ftr-434	1315	52	to	to	ADP
ftr-434	1315	53	charity	charity	NOUN
ftr-434	1315	54	–	–	PUNCT
ftr-434	1315	55	in	in	ADP
ftr-434	1315	56	all	all	DET
ftr-434	1315	57	cases	case	NOUN
ftr-434	1315	58	,	,	PUNCT
ftr-434	1315	59	the	the	DET
ftr-434	1315	60	taxpayer	taxpayer	NOUN
ftr-434	1315	61	’s	’s	PART
ftr-434	1315	62	efforts	effort	NOUN
ftr-434	1315	63	should	should	AUX
ftr-434	1315	64	be	be	AUX
ftr-434	1315	65	deemed	deem	VERB
ftr-434	1315	66	to	to	PART
ftr-434	1315	67	have	have	AUX
ftr-434	1315	68	“	"	PUNCT
ftr-434	1315	69	coalesced	coalesce	VERB
ftr-434	1315	70	”	"	PUNCT
ftr-434	1315	71	in	in	ADP
ftr-434	1315	72	an	an	DET
ftr-434	1315	73	item	item	NOUN
ftr-434	1315	74	of	of	ADP
ftr-434	1315	75	intellectual	intellectual	ADJ
ftr-434	1315	76	property	property	NOUN
ftr-434	1315	77	.	.	PUNCT
ftr-434	1316	1	second	second	ADJ
ftr-434	1316	2	,	,	PUNCT
ftr-434	1316	3	the	the	DET
ftr-434	1316	4	legislative	legislative	ADJ
ftr-434	1316	5	history	history	NOUN
ftr-434	1316	6	states	state	VERB
ftr-434	1316	7	that	that	SCONJ
ftr-434	1316	8	“	"	PUNCT
ftr-434	1316	9	[	[	X
ftr-434	1316	10	w]orks	w]ork	NOUN
ftr-434	1316	11	of	of	ADP
ftr-434	1316	12	art	art	NOUN
ftr-434	1316	13	are	be	AUX
ftr-434	1316	14	very	very	ADV
ftr-434	1316	15	difficult	difficult	ADJ
ftr-434	1316	16	to	to	PART
ftr-434	1316	17	value	value	VERB
ftr-434	1316	18	and	and	CCONJ
ftr-434	1316	19	it	it	PRON
ftr-434	1316	20	appears	appear	VERB
ftr-434	1316	21	likely	likely	ADJ
ftr-434	1316	22	that	that	SCONJ
ftr-434	1316	23	in	in	ADP
ftr-434	1316	24	some	some	DET
ftr-434	1316	25	cases	case	NOUN
ftr-434	1316	26	they	they	PRON
ftr-434	1316	27	may	may	AUX
ftr-434	1316	28	have	have	AUX
ftr-434	1316	29	been	be	AUX
ftr-434	1316	30	overvalued	overvalue	VERB
ftr-434	1316	31	for	for	ADP
ftr-434	1316	32	purposes	purpose	NOUN
ftr-434	1316	33	of	of	ADP
ftr-434	1316	34	determining	determine	VERB
ftr-434	1316	35	the	the	DET
ftr-434	1316	36	charitable	charitable	ADJ
ftr-434	1316	37	contribution	contribution	NOUN
ftr-434	1316	38	deduction	deduction	NOUN
ftr-434	1316	39	.	.	PUNCT
ftr-434	1316	40	”	"	PUNCT
ftr-434	1317	1	again	again	ADV
ftr-434	1317	2	,	,	PUNCT
ftr-434	1317	3	congress	congress	PROPN
ftr-434	1317	4	was	be	AUX
ftr-434	1317	5	focusing	focus	VERB
ftr-434	1317	6	on	on	ADP
ftr-434	1317	7	art	art	NOUN
ftr-434	1317	8	,	,	PUNCT
ftr-434	1317	9	and	and	CCONJ
ftr-434	1317	10	not	not	PART
ftr-434	1317	11	creators	creator	NOUN
ftr-434	1317	12	of243	of243	VERB
ftr-434	1317	13	copyrights	copyright	NOUN
ftr-434	1317	14	in	in	ADP
ftr-434	1317	15	general	general	ADJ
ftr-434	1317	16	.	.	PUNCT
ftr-434	1318	1	since	since	SCONJ
ftr-434	1318	2	the	the	DET
ftr-434	1318	3	tax	tax	NOUN
ftr-434	1318	4	reform	reform	PROPN
ftr-434	1318	5	act	act	NOUN
ftr-434	1318	6	of	of	ADP
ftr-434	1318	7	1969	1969	NUM
ftr-434	1318	8	,	,	PUNCT
ftr-434	1318	9	congress	congress	PROPN
ftr-434	1318	10	has	have	AUX
ftr-434	1318	11	addressed	address	VERB
ftr-434	1318	12	“	"	PUNCT
ftr-434	1318	13	valuation	valuation	NOUN
ftr-434	1318	14	”	"	PUNCT
ftr-434	1318	15	concerns	concern	NOUN
ftr-434	1318	16	by	by	ADP
ftr-434	1318	17	imposing	impose	VERB
ftr-434	1318	18	extensive	extensive	ADJ
ftr-434	1318	19	substantiation	substantiation	NOUN
ftr-434	1318	20	requirements	requirement	NOUN
ftr-434	1318	21	on	on	ADP
ftr-434	1318	22	a	a	DET
ftr-434	1318	23	taxpayer	taxpayer	NOUN
ftr-434	1318	24	who	who	PRON
ftr-434	1318	25	seeks	seek	VERB
ftr-434	1318	26	to	to	PART
ftr-434	1318	27	claim	claim	VERB
ftr-434	1318	28	a	a	DET
ftr-434	1318	29	deduction	deduction	NOUN
ftr-434	1318	30	in	in	ADP
ftr-434	1318	31	excess	excess	NOUN
ftr-434	1318	32	of	of	ADP
ftr-434	1318	33	$	$	SYM
ftr-434	1318	34	5,000	5,000	NUM
ftr-434	1318	35	for	for	ADP
ftr-434	1318	36	a	a	DET
ftr-434	1318	37	charitable	charitable	ADJ
ftr-434	1318	38	gift	gift	NOUN
ftr-434	1318	39	of	of	ADP
ftr-434	1318	40	property	property	NOUN
ftr-434	1318	41	(	(	PUNCT
ftr-434	1318	42	other	other	ADJ
ftr-434	1318	43	than	than	ADP
ftr-434	1318	44	cash	cash	NOUN
ftr-434	1318	45	or	or	CCONJ
ftr-434	1318	46	marketable	marketable	ADJ
ftr-434	1318	47	securities	security	NOUN
ftr-434	1318	48	)	)	PUNCT
ftr-434	1318	49	.	.	PUNCT
ftr-434	1319	1	238	238	NUM
ftr-434	1319	2	.	.	PUNCT
ftr-434	1320	1	although	although	SCONJ
ftr-434	1320	2	these	these	DET
ftr-434	1320	3	two	two	NUM
ftr-434	1320	4	reasons	reason	NOUN
ftr-434	1320	5	are	be	AUX
ftr-434	1320	6	stated	state	VERB
ftr-434	1320	7	as	as	ADP
ftr-434	1320	8	support	support	NOUN
ftr-434	1320	9	for	for	ADP
ftr-434	1320	10	the	the	DET
ftr-434	1320	11	“	"	PUNCT
ftr-434	1320	12	related	related	ADJ
ftr-434	1320	13	use	use	NOUN
ftr-434	1320	14	”	"	PUNCT
ftr-434	1320	15	rule	rule	NOUN
ftr-434	1320	16	of	of	ADP
ftr-434	1320	17	irc	irc	PROPN
ftr-434	1320	18	§	§	PROPN
ftr-434	1320	19	170(e)(1)(b	170(e)(1)(b	PROPN
ftr-434	1320	20	)	)	PUNCT
ftr-434	1320	21	(	(	PUNCT
ftr-434	1320	22	which	which	PRON
ftr-434	1320	23	primarily	primarily	ADV
ftr-434	1320	24	impacts	impact	VERB
ftr-434	1320	25	“	"	PUNCT
ftr-434	1320	26	collectors	collector	NOUN
ftr-434	1320	27	”	"	PUNCT
ftr-434	1320	28	making	make	VERB
ftr-434	1320	29	a	a	DET
ftr-434	1320	30	donation	donation	NOUN
ftr-434	1320	31	,	,	PUNCT
ftr-434	1320	32	rather	rather	ADV
ftr-434	1320	33	than	than	ADP
ftr-434	1320	34	creators	creator	NOUN
ftr-434	1320	35	)	)	PUNCT
ftr-434	1320	36	,	,	PUNCT
ftr-434	1320	37	they	they	PRON
ftr-434	1320	38	may	may	AUX
ftr-434	1320	39	have	have	AUX
ftr-434	1320	40	been	be	AUX
ftr-434	1320	41	considered	consider	VERB
ftr-434	1320	42	significant	significant	ADJ
ftr-434	1320	43	in	in	ADP
ftr-434	1320	44	imposing	impose	VERB
ftr-434	1320	45	the	the	DET
ftr-434	1320	46	section	section	NOUN
ftr-434	1320	47	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1320	48	)	)	PUNCT
ftr-434	1320	49	reduction	reduction	NOUN
ftr-434	1320	50	rule	rule	NOUN
ftr-434	1320	51	on	on	ADP
ftr-434	1320	52	creators	creator	NOUN
ftr-434	1320	53	of	of	ADP
ftr-434	1320	54	copyrightable	copyrightable	ADJ
ftr-434	1320	55	works	work	NOUN
ftr-434	1320	56	.	.	PUNCT
ftr-434	1321	1	239	239	NUM
ftr-434	1321	2	.	.	PUNCT
ftr-434	1322	1	h.	h.	PROPN
ftr-434	1322	2	rep	rep	PROPN
ftr-434	1322	3	.	.	PROPN
ftr-434	1323	1	no	no	INTJ
ftr-434	1323	2	.	.	NOUN
ftr-434	1324	1	413	413	NUM
ftr-434	1324	2	,	,	PUNCT
ftr-434	1324	3	91st	91st	ADJ
ftr-434	1324	4	cong	cong	NOUN
ftr-434	1324	5	.	.	PUNCT
ftr-434	1325	1	1st	1st	ADJ
ftr-434	1325	2	sess	sess	PROPN
ftr-434	1325	3	.	.	PUNCT
ftr-434	1325	4	,	,	PUNCT
ftr-434	1325	5	reprinted	reprint	VERB
ftr-434	1325	6	in	in	ADP
ftr-434	1325	7	1969	1969	NUM
ftr-434	1325	8	-	-	SYM
ftr-434	1325	9	3	3	NUM
ftr-434	1325	10	c.b	c.b	PROPN
ftr-434	1325	11	.	.	PROPN
ftr-434	1325	12	200	200	NUM
ftr-434	1325	13	,	,	PUNCT
ftr-434	1325	14	235	235	NUM
ftr-434	1325	15	(	(	PUNCT
ftr-434	1325	16	emphasis	emphasis	NOUN
ftr-434	1325	17	added	add	VERB
ftr-434	1325	18	)	)	PUNCT
ftr-434	1325	19	.	.	PUNCT
ftr-434	1326	1	commentators	commentator	NOUN
ftr-434	1326	2	have	have	AUX
ftr-434	1326	3	stated	state	VERB
ftr-434	1326	4	that	that	SCONJ
ftr-434	1326	5	in	in	ADP
ftr-434	1326	6	addition	addition	NOUN
ftr-434	1326	7	to	to	ADP
ftr-434	1326	8	concerns	concern	NOUN
ftr-434	1326	9	about	about	ADP
ftr-434	1326	10	abuses	abuse	NOUN
ftr-434	1326	11	in	in	ADP
ftr-434	1326	12	the	the	DET
ftr-434	1326	13	art	art	NOUN
ftr-434	1326	14	world	world	NOUN
ftr-434	1326	15	,	,	PUNCT
ftr-434	1326	16	the	the	DET
ftr-434	1326	17	changes	change	NOUN
ftr-434	1326	18	to	to	PART
ftr-434	1326	19	irc	irc	VERB
ftr-434	1326	20	§	§	PROPN
ftr-434	1326	21	170(e)(1	170(e)(1	NUM
ftr-434	1326	22	)	)	PUNCT
ftr-434	1326	23	were	be	AUX
ftr-434	1326	24	also	also	ADV
ftr-434	1326	25	in	in	ADP
ftr-434	1326	26	response	response	NOUN
ftr-434	1326	27	to	to	ADP
ftr-434	1326	28	abuses	abuse	NOUN
ftr-434	1326	29	by	by	ADP
ftr-434	1326	30	politicians	politician	NOUN
ftr-434	1326	31	’	’	PART
ftr-434	1326	32	contributions	contribution	NOUN
ftr-434	1326	33	of	of	ADP
ftr-434	1326	34	their	their	PRON
ftr-434	1326	35	papers	paper	NOUN
ftr-434	1326	36	to	to	ADP
ftr-434	1326	37	libraries	library	NOUN
ftr-434	1326	38	.	.	PUNCT
ftr-434	1327	1	see	see	VERB
ftr-434	1327	2	bell	bell	PROPN
ftr-434	1327	3	,	,	PUNCT
ftr-434	1327	4	supra	supra	PROPN
ftr-434	1327	5	note	note	PROPN
ftr-434	1327	6	145	145	NUM
ftr-434	1327	7	,	,	PUNCT
ftr-434	1327	8	at	at	ADP
ftr-434	1327	9	542	542	NUM
ftr-434	1327	10	.	.	PUNCT
ftr-434	1328	1	(	(	PUNCT
ftr-434	1328	2	discussing	discuss	VERB
ftr-434	1328	3	substantial	substantial	ADJ
ftr-434	1328	4	deductions	deduction	NOUN
ftr-434	1328	5	claimed	claim	VERB
ftr-434	1328	6	by	by	ADP
ftr-434	1328	7	president	president	PROPN
ftr-434	1328	8	nixon	nixon	PROPN
ftr-434	1328	9	for	for	ADP
ftr-434	1328	10	the	the	DET
ftr-434	1328	11	donation	donation	NOUN
ftr-434	1328	12	of	of	ADP
ftr-434	1328	13	his	his	PRON
ftr-434	1328	14	vice	vice	NOUN
ftr-434	1328	15	presidential	presidential	ADJ
ftr-434	1328	16	papers	paper	NOUN
ftr-434	1328	17	)	)	PUNCT
ftr-434	1328	18	(	(	PUNCT
ftr-434	1328	19	citing	cite	VERB
ftr-434	1328	20	s.	s.	PROPN
ftr-434	1328	21	rep	rep	PROPN
ftr-434	1328	22	.	.	PROPN
ftr-434	1328	23	no	no	INTJ
ftr-434	1328	24	.	.	NOUN
ftr-434	1328	25	768	768	NUM
ftr-434	1328	26	,	,	PUNCT
ftr-434	1328	27	93rd	93rd	ADJ
ftr-434	1328	28	cong	cong	NOUN
ftr-434	1328	29	.	.	PROPN
ftr-434	1328	30	,	,	PUNCT
ftr-434	1328	31	2d	2d	PROPN
ftr-434	1328	32	sess	sess	NOUN
ftr-434	1328	33	.	.	PUNCT
ftr-434	1329	1	10	10	NUM
ftr-434	1329	2	and	and	CCONJ
ftr-434	1329	3	h.r	h.r	PROPN
ftr-434	1329	4	.	.	PROPN
ftr-434	1329	5	rep	rep	PROPN
ftr-434	1329	6	.	.	PROPN
ftr-434	1329	7	no	no	PROPN
ftr-434	1329	8	.	.	NOUN
ftr-434	1330	1	966	966	NUM
ftr-434	1330	2	,	,	PUNCT
ftr-434	1330	3	93rd	93rd	ADJ
ftr-434	1330	4	cong	cong	NOUN
ftr-434	1330	5	.	.	PUNCT
ftr-434	1330	6	,	,	PUNCT
ftr-434	1330	7	2nd	2nd	ADJ
ftr-434	1330	8	sess	sess	NOUN
ftr-434	1330	9	.	.	PUNCT
ftr-434	1331	1	10	10	NUM
ftr-434	1331	2	&	&	CCONJ
ftr-434	1331	3	h.r	h.r	PROPN
ftr-434	1331	4	.	.	PROPN
ftr-434	1331	5	rep	rep	PROPN
ftr-434	1331	6	.	.	PROPN
ftr-434	1332	1	no	no	PROPN
ftr-434	1332	2	.	.	NOUN
ftr-434	1333	1	966	966	NUM
ftr-434	1333	2	,	,	PUNCT
ftr-434	1333	3	93rd	93rd	ADJ
ftr-434	1333	4	cong	cong	NOUN
ftr-434	1333	5	.	.	PUNCT
ftr-434	1333	6	,	,	PUNCT
ftr-434	1333	7	2nd	2nd	ADJ
ftr-434	1333	8	sess	sess	NOUN
ftr-434	1333	9	.	.	PUNCT
ftr-434	1334	1	10	10	NUM
ftr-434	1334	2	)	)	PUNCT
ftr-434	1334	3	.	.	PUNCT
ftr-434	1335	1	240	240	NUM
ftr-434	1335	2	.	.	PUNCT
ftr-434	1336	1	although	although	SCONJ
ftr-434	1336	2	the	the	DET
ftr-434	1336	3	legislative	legislative	ADJ
ftr-434	1336	4	history	history	NOUN
ftr-434	1336	5	discusses	discuss	VERB
ftr-434	1336	6	the	the	DET
ftr-434	1336	7	artist	artist	NOUN
ftr-434	1336	8	,	,	PUNCT
ftr-434	1336	9	the	the	DET
ftr-434	1336	10	“	"	PUNCT
ftr-434	1336	11	related	related	ADJ
ftr-434	1336	12	use	use	NOUN
ftr-434	1336	13	”	"	PUNCT
ftr-434	1336	14	rule	rule	NOUN
ftr-434	1336	15	would	would	AUX
ftr-434	1336	16	have	have	VERB
ftr-434	1336	17	no	no	DET
ftr-434	1336	18	impact	impact	NOUN
ftr-434	1336	19	on	on	ADP
ftr-434	1336	20	an	an	DET
ftr-434	1336	21	artist	artist	NOUN
ftr-434	1336	22	–	–	PUNCT
ftr-434	1336	23	any	any	DET
ftr-434	1336	24	gain	gain	NOUN
ftr-434	1336	25	realized	realize	VERB
ftr-434	1336	26	by	by	ADP
ftr-434	1336	27	an	an	DET
ftr-434	1336	28	artist	artist	NOUN
ftr-434	1336	29	from	from	ADP
ftr-434	1336	30	the	the	DET
ftr-434	1336	31	sale	sale	NOUN
ftr-434	1336	32	of	of	ADP
ftr-434	1336	33	the	the	DET
ftr-434	1336	34	property	property	NOUN
ftr-434	1336	35	would	would	AUX
ftr-434	1336	36	be	be	AUX
ftr-434	1336	37	taxed	tax	VERB
ftr-434	1336	38	as	as	ADP
ftr-434	1336	39	ordinary	ordinary	ADJ
ftr-434	1336	40	income	income	NOUN
ftr-434	1336	41	,	,	PUNCT
ftr-434	1336	42	and	and	CCONJ
ftr-434	1336	43	the	the	DET
ftr-434	1336	44	charitable	charitable	ADJ
ftr-434	1336	45	deduction	deduction	NOUN
ftr-434	1336	46	would	would	AUX
ftr-434	1336	47	be	be	AUX
ftr-434	1336	48	reduced	reduce	VERB
ftr-434	1336	49	by	by	ADP
ftr-434	1336	50	that	that	DET
ftr-434	1336	51	gain	gain	NOUN
ftr-434	1336	52	under	under	ADP
ftr-434	1336	53	the	the	DET
ftr-434	1336	54	“	"	PUNCT
ftr-434	1336	55	reduction	reduction	NOUN
ftr-434	1336	56	rule	rule	NOUN
ftr-434	1336	57	”	"	PUNCT
ftr-434	1336	58	of	of	ADP
ftr-434	1336	59	irc	irc	PROPN
ftr-434	1336	60	§	§	PROPN
ftr-434	1336	61	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1336	62	)	)	PUNCT
ftr-434	1336	63	.	.	PUNCT
ftr-434	1337	1	the	the	DET
ftr-434	1337	2	“	"	PUNCT
ftr-434	1337	3	related	related	ADJ
ftr-434	1337	4	use	use	NOUN
ftr-434	1337	5	”	"	PUNCT
ftr-434	1337	6	rule	rule	NOUN
ftr-434	1337	7	would	would	AUX
ftr-434	1337	8	impact	impact	VERB
ftr-434	1337	9	the	the	DET
ftr-434	1337	10	collector	collector	NOUN
ftr-434	1337	11	who	who	PRON
ftr-434	1337	12	would	would	AUX
ftr-434	1337	13	have	have	VERB
ftr-434	1337	14	a	a	DET
ftr-434	1337	15	capital	capital	NOUN
ftr-434	1337	16	gain	gain	NOUN
ftr-434	1337	17	on	on	ADP
ftr-434	1337	18	the	the	DET
ftr-434	1337	19	sale	sale	NOUN
ftr-434	1337	20	of	of	ADP
ftr-434	1337	21	the	the	DET
ftr-434	1337	22	work	work	NOUN
ftr-434	1337	23	.	.	PUNCT
ftr-434	1338	1	241	241	X
ftr-434	1338	2	.	.	PUNCT
ftr-434	1338	3	regs	regs	PROPN
ftr-434	1338	4	.	.	PUNCT
ftr-434	1339	1	§	§	PROPN
ftr-434	1339	2	1.170a-1(g	1.170a-1(g	NOUN
ftr-434	1339	3	)	)	PUNCT
ftr-434	1339	4	.	.	PUNCT
ftr-434	1340	1	242	242	NUM
ftr-434	1340	2	.	.	PUNCT
ftr-434	1341	1	see	see	VERB
ftr-434	1341	2	cupler	cupler	NOUN
ftr-434	1341	3	v.	v.	PROPN
ftr-434	1341	4	commissioner	commissioner	NOUN
ftr-434	1341	5	,	,	PUNCT
ftr-434	1341	6	64	64	NUM
ftr-434	1341	7	t.c	t.c	PROPN
ftr-434	1341	8	.	.	PROPN
ftr-434	1341	9	946	946	NUM
ftr-434	1341	10	,	,	PUNCT
ftr-434	1341	11	954	954	NUM
ftr-434	1341	12	(	(	PUNCT
ftr-434	1341	13	1975	1975	NUM
ftr-434	1341	14	)	)	PUNCT
ftr-434	1341	15	.	.	PUNCT
ftr-434	1342	1	243	243	NUM
ftr-434	1342	2	.	.	PUNCT
ftr-434	1343	1	h.	h.	PROPN
ftr-434	1343	2	r.	r.	PROPN
ftr-434	1343	3	rep	rep	PROPN
ftr-434	1343	4	.	.	PROPN
ftr-434	1344	1	no	no	INTJ
ftr-434	1344	2	.	.	NOUN
ftr-434	1345	1	413	413	NUM
ftr-434	1345	2	,	,	PUNCT
ftr-434	1345	3	91st	91st	ADJ
ftr-434	1345	4	cong	cong	NOUN
ftr-434	1345	5	.	.	PUNCT
ftr-434	1345	6	,	,	PUNCT
ftr-434	1345	7	1st	1st	ADJ
ftr-434	1345	8	sess	sess	NOUN
ftr-434	1345	9	.	.	PUNCT
ftr-434	1345	10	,	,	PUNCT
ftr-434	1345	11	reprinted	reprint	VERB
ftr-434	1345	12	in	in	ADP
ftr-434	1345	13	1969	1969	NUM
ftr-434	1345	14	-	-	SYM
ftr-434	1345	15	3	3	NUM
ftr-434	1345	16	c.b	c.b	PROPN
ftr-434	1345	17	.	.	PROPN
ftr-434	1345	18	200	200	NUM
ftr-434	1345	19	,	,	PUNCT
ftr-434	1345	20	235	235	NUM
ftr-434	1345	21	-	-	SYM
ftr-434	1345	22	36	36	NUM
ftr-434	1345	23	(	(	PUNCT
ftr-434	1345	24	emphasis	emphasis	NOUN
ftr-434	1345	25	added	add	VERB
ftr-434	1345	26	)	)	PUNCT
ftr-434	1345	27	.	.	PUNCT
ftr-434	1346	1	2002	2002	NUM
ftr-434	1346	2	]	]	PUNCT
ftr-434	1347	1	it	it	PRON
ftr-434	1347	2	does	do	AUX
ftr-434	1347	3	not	not	PART
ftr-434	1347	4	compute	compute	VERB
ftr-434	1347	5	599	599	NUM
ftr-434	1347	6	basically	basically	ADV
ftr-434	1347	7	,	,	PUNCT
ftr-434	1347	8	the	the	DET
ftr-434	1347	9	taxpayer	taxpayer	NOUN
ftr-434	1347	10	is	be	AUX
ftr-434	1347	11	required	require	VERB
ftr-434	1347	12	to	to	PART
ftr-434	1347	13	attach	attach	VERB
ftr-434	1347	14	irs	irs	PROPN
ftr-434	1347	15	form	form	NOUN
ftr-434	1347	16	8283	8283	NUM
ftr-434	1347	17	to	to	ADP
ftr-434	1347	18	his	his	PRON
ftr-434	1347	19	or	or	CCONJ
ftr-434	1347	20	her	her	PRON
ftr-434	1347	21	federal	federal	ADJ
ftr-434	1347	22	income	income	NOUN
ftr-434	1347	23	tax	tax	NOUN
ftr-434	1347	24	return	return	NOUN
ftr-434	1347	25	(	(	PUNCT
ftr-434	1347	26	form	form	NOUN
ftr-434	1347	27	1040	1040	NUM
ftr-434	1347	28	)	)	PUNCT
ftr-434	1347	29	,	,	PUNCT
ftr-434	1347	30	and	and	CCONJ
ftr-434	1347	31	the	the	DET
ftr-434	1347	32	form	form	NOUN
ftr-434	1347	33	8283	8283	NUM
ftr-434	1347	34	requires	require	VERB
ftr-434	1347	35	extensive	extensive	ADJ
ftr-434	1347	36	information	information	NOUN
ftr-434	1347	37	regarding	regard	VERB
ftr-434	1347	38	the	the	DET
ftr-434	1347	39	donation	donation	NOUN
ftr-434	1347	40	,	,	PUNCT
ftr-434	1347	41	including	include	VERB
ftr-434	1347	42	a	a	DET
ftr-434	1347	43	qualified	qualified	ADJ
ftr-434	1347	44	appraisal	appraisal	NOUN
ftr-434	1347	45	.	.	PUNCT
ftr-434	1348	1	more244	more244	VERB
ftr-434	1348	2	important	important	ADJ
ftr-434	1348	3	,	,	PUNCT
ftr-434	1348	4	if	if	SCONJ
ftr-434	1348	5	the	the	DET
ftr-434	1348	6	charity	charity	NOUN
ftr-434	1348	7	sells	sell	VERB
ftr-434	1348	8	the	the	DET
ftr-434	1348	9	property	property	NOUN
ftr-434	1348	10	within	within	ADP
ftr-434	1348	11	two	two	NUM
ftr-434	1348	12	years	year	NOUN
ftr-434	1348	13	of	of	ADP
ftr-434	1348	14	the	the	DET
ftr-434	1348	15	date	date	NOUN
ftr-434	1348	16	of	of	ADP
ftr-434	1348	17	the	the	DET
ftr-434	1348	18	gift	gift	NOUN
ftr-434	1348	19	,	,	PUNCT
ftr-434	1348	20	the	the	DET
ftr-434	1348	21	charity	charity	NOUN
ftr-434	1348	22	is	be	AUX
ftr-434	1348	23	required	require	VERB
ftr-434	1348	24	to	to	PART
ftr-434	1348	25	file	file	VERB
ftr-434	1348	26	form	form	NOUN
ftr-434	1348	27	8282	8282	NUM
ftr-434	1348	28	with	with	ADP
ftr-434	1348	29	the	the	DET
ftr-434	1348	30	irs	irs	PROPN
ftr-434	1348	31	,	,	PUNCT
ftr-434	1348	32	which	which	PRON
ftr-434	1348	33	will	will	AUX
ftr-434	1348	34	report	report	VERB
ftr-434	1348	35	the	the	DET
ftr-434	1348	36	sale	sale	NOUN
ftr-434	1348	37	price	price	NOUN
ftr-434	1348	38	to	to	ADP
ftr-434	1348	39	the	the	DET
ftr-434	1348	40	irs	irs	PROPN
ftr-434	1348	41	.	.	PUNCT
ftr-434	1349	1	thus	thus	ADV
ftr-434	1349	2	,	,	PUNCT
ftr-434	1349	3	the	the	DET
ftr-434	1349	4	irs	irs	PROPN
ftr-434	1349	5	will	will	AUX
ftr-434	1349	6	be	be	AUX
ftr-434	1349	7	able	able	ADJ
ftr-434	1349	8	to	to	PART
ftr-434	1349	9	match	match	VERB
ftr-434	1349	10	the	the	DET
ftr-434	1349	11	amount	amount	NOUN
ftr-434	1349	12	of	of	ADP
ftr-434	1349	13	the	the	DET
ftr-434	1349	14	charitable	charitable	ADJ
ftr-434	1349	15	deduction	deduction	NOUN
ftr-434	1349	16	claimed	claim	VERB
ftr-434	1349	17	by	by	ADP
ftr-434	1349	18	the	the	DET
ftr-434	1349	19	donor	donor	NOUN
ftr-434	1349	20	with	with	ADP
ftr-434	1349	21	the	the	DET
ftr-434	1349	22	amount	amount	NOUN
ftr-434	1349	23	actually	actually	ADV
ftr-434	1349	24	received	receive	VERB
ftr-434	1349	25	by	by	ADP
ftr-434	1349	26	the	the	DET
ftr-434	1349	27	charity	charity	NOUN
ftr-434	1349	28	from	from	ADP
ftr-434	1349	29	the	the	DET
ftr-434	1349	30	subsequent	subsequent	ADJ
ftr-434	1349	31	sale	sale	NOUN
ftr-434	1349	32	,	,	PUNCT
ftr-434	1349	33	and	and	CCONJ
ftr-434	1349	34	if	if	SCONJ
ftr-434	1349	35	the	the	DET
ftr-434	1349	36	deduction	deduction	NOUN
ftr-434	1349	37	claimed	claim	VERB
ftr-434	1349	38	is	be	AUX
ftr-434	1349	39	significantly	significantly	ADV
ftr-434	1349	40	higher	high	ADJ
ftr-434	1349	41	than	than	ADP
ftr-434	1349	42	the	the	DET
ftr-434	1349	43	amount	amount	NOUN
ftr-434	1349	44	received	receive	VERB
ftr-434	1349	45	by	by	ADP
ftr-434	1349	46	the	the	DET
ftr-434	1349	47	charity	charity	NOUN
ftr-434	1349	48	,	,	PUNCT
ftr-434	1349	49	the	the	DET
ftr-434	1349	50	irs	irs	PROPN
ftr-434	1349	51	will	will	AUX
ftr-434	1349	52	have	have	AUX
ftr-434	1349	53	been	be	AUX
ftr-434	1349	54	notified	notify	VERB
ftr-434	1349	55	(	(	PUNCT
ftr-434	1349	56	and	and	CCONJ
ftr-434	1349	57	presumably	presumably	ADV
ftr-434	1349	58	will	will	AUX
ftr-434	1349	59	begin	begin	VERB
ftr-434	1349	60	an	an	DET
ftr-434	1349	61	immediate	immediate	ADJ
ftr-434	1349	62	audit	audit	NOUN
ftr-434	1349	63	of	of	ADP
ftr-434	1349	64	the	the	DET
ftr-434	1349	65	donor	donor	NOUN
ftr-434	1349	66	’s	’s	PART
ftr-434	1349	67	tax	tax	NOUN
ftr-434	1349	68	return	return	NOUN
ftr-434	1349	69	for	for	ADP
ftr-434	1349	70	the	the	DET
ftr-434	1349	71	year	year	NOUN
ftr-434	1349	72	including	include	VERB
ftr-434	1349	73	the	the	DET
ftr-434	1349	74	donation	donation	NOUN
ftr-434	1349	75	)	)	PUNCT
ftr-434	1349	76	.	.	PUNCT
ftr-434	1350	1	vi	vi	X
ftr-434	1350	2	.	.	PUNCT
ftr-434	1351	1	the	the	DET
ftr-434	1351	2	charitable	charitable	ADJ
ftr-434	1351	3	deduction	deduction	NOUN
ftr-434	1351	4	for	for	ADP
ftr-434	1351	5	a	a	DET
ftr-434	1351	6	donation	donation	NOUN
ftr-434	1351	7	of	of	ADP
ftr-434	1351	8	computer	computer	NOUN
ftr-434	1351	9	software	software	NOUN
ftr-434	1351	10	eligible	eligible	ADJ
ftr-434	1351	11	for	for	ADP
ftr-434	1351	12	over	over	ADV
ftr-434	1351	13	-	-	PUNCT
ftr-434	1351	14	lapping	lap	VERB
ftr-434	1351	15	ip	ip	NOUN
ftr-434	1351	16	protection	protection	NOUN
ftr-434	1351	17	as	as	SCONJ
ftr-434	1351	18	discussed	discuss	VERB
ftr-434	1351	19	above	above	ADV
ftr-434	1351	20	,	,	PUNCT
ftr-434	1351	21	computer	computer	NOUN
ftr-434	1351	22	software	software	NOUN
ftr-434	1351	23	may	may	AUX
ftr-434	1351	24	be	be	AUX
ftr-434	1351	25	eligible	eligible	ADJ
ftr-434	1351	26	for	for	ADP
ftr-434	1351	27	patent	patent	NOUN
ftr-434	1351	28	,	,	PUNCT
ftr-434	1351	29	trade	trade	NOUN
ftr-434	1351	30	secret	secret	NOUN
ftr-434	1351	31	,	,	PUNCT
ftr-434	1351	32	and/or	and/or	CCONJ
ftr-434	1351	33	copyright	copyright	NOUN
ftr-434	1351	34	protection	protection	NOUN
ftr-434	1351	35	.	.	PUNCT
ftr-434	1352	1	in	in	ADP
ftr-434	1352	2	the	the	DET
ftr-434	1352	3	case	case	NOUN
ftr-434	1352	4	of	of	ADP
ftr-434	1352	5	a	a	DET
ftr-434	1352	6	charitable	charitable	ADJ
ftr-434	1352	7	donation	donation	NOUN
ftr-434	1352	8	(	(	PUNCT
ftr-434	1352	9	or245	or245	PROPN
ftr-434	1352	10	244	244	NUM
ftr-434	1352	11	.	.	PUNCT
ftr-434	1352	12	regs	regs	PROPN
ftr-434	1352	13	.	.	PUNCT
ftr-434	1353	1	§	§	PROPN
ftr-434	1353	2	1.170a-13(c)(3	1.170a-13(c)(3	NUM
ftr-434	1353	3	)	)	PUNCT
ftr-434	1353	4	.	.	PUNCT
ftr-434	1354	1	245	245	NUM
ftr-434	1354	2	.	.	PUNCT
ftr-434	1355	1	see	see	VERB
ftr-434	1355	2	supra	supra	PROPN
ftr-434	1355	3	notes	note	VERB
ftr-434	1355	4	68	68	NUM
ftr-434	1355	5	-	-	SYM
ftr-434	1355	6	88	88	NUM
ftr-434	1355	7	and	and	CCONJ
ftr-434	1355	8	accompanying	accompany	VERB
ftr-434	1355	9	text	text	NOUN
ftr-434	1355	10	.	.	PUNCT
ftr-434	1356	1	final	final	ADJ
ftr-434	1356	2	regulations	regulation	NOUN
ftr-434	1356	3	issued	issue	VERB
ftr-434	1356	4	in	in	ADP
ftr-434	1356	5	1998	1998	NUM
ftr-434	1356	6	characterizing	characterize	VERB
ftr-434	1356	7	computer	computer	NOUN
ftr-434	1356	8	programs	program	NOUN
ftr-434	1356	9	for	for	ADP
ftr-434	1356	10	cross	cross	ADJ
ftr-434	1356	11	-	-	ADJ
ftr-434	1356	12	border	border	ADJ
ftr-434	1356	13	transactions	transaction	NOUN
ftr-434	1356	14	appear	appear	VERB
ftr-434	1356	15	to	to	PART
ftr-434	1356	16	ignore	ignore	VERB
ftr-434	1356	17	the	the	DET
ftr-434	1356	18	availability	availability	NOUN
ftr-434	1356	19	of	of	ADP
ftr-434	1356	20	patent	patent	NOUN
ftr-434	1356	21	protection	protection	NOUN
ftr-434	1356	22	for	for	ADP
ftr-434	1356	23	computer	computer	NOUN
ftr-434	1356	24	software	software	NOUN
ftr-434	1356	25	.	.	PUNCT
ftr-434	1357	1	see	see	VERB
ftr-434	1357	2	regs	reg	NOUN
ftr-434	1357	3	.	.	PUNCT
ftr-434	1358	1	§	§	PROPN
ftr-434	1358	2	1.861	1.861	NUM
ftr-434	1358	3	-	-	SYM
ftr-434	1358	4	18	18	NUM
ftr-434	1358	5	(	(	PUNCT
ftr-434	1358	6	titled	title	VERB
ftr-434	1358	7	“	"	PUNCT
ftr-434	1358	8	classification	classification	NOUN
ftr-434	1358	9	of	of	ADP
ftr-434	1358	10	transactions	transaction	NOUN
ftr-434	1358	11	involving	involve	VERB
ftr-434	1358	12	computer	computer	NOUN
ftr-434	1358	13	programs	program	NOUN
ftr-434	1358	14	”	"	PUNCT
ftr-434	1358	15	)	)	PUNCT
ftr-434	1358	16	(	(	PUNCT
ftr-434	1358	17	issued	issue	VERB
ftr-434	1358	18	sept	sept	PROPN
ftr-434	1358	19	.	.	PROPN
ftr-434	1358	20	30	30	NUM
ftr-434	1358	21	,	,	PUNCT
ftr-434	1358	22	1998	1998	NUM
ftr-434	1358	23	,	,	PUNCT
ftr-434	1358	24	t.d	t.d	PROPN
ftr-434	1358	25	.	.	PROPN
ftr-434	1358	26	8785	8785	NUM
ftr-434	1358	27	,	,	PUNCT
ftr-434	1358	28	1998	1998	NUM
ftr-434	1358	29	-	-	SYM
ftr-434	1358	30	2	2	NUM
ftr-434	1358	31	c.b	c.b	PROPN
ftr-434	1358	32	.	.	PROPN
ftr-434	1358	33	494	494	NUM
ftr-434	1358	34	)	)	PUNCT
ftr-434	1358	35	.	.	PUNCT
ftr-434	1359	1	while	while	SCONJ
ftr-434	1359	2	the	the	DET
ftr-434	1359	3	regulations	regulation	NOUN
ftr-434	1359	4	apply	apply	VERB
ftr-434	1359	5	“	"	PUNCT
ftr-434	1359	6	only	only	ADV
ftr-434	1359	7	to	to	ADP
ftr-434	1359	8	cross	cross	ADJ
ftr-434	1359	9	-	-	ADJ
ftr-434	1359	10	border	border	ADJ
ftr-434	1359	11	transactions	transaction	NOUN
ftr-434	1359	12	,	,	PUNCT
ftr-434	1359	13	”	"	PUNCT
ftr-434	1359	14	the	the	DET
ftr-434	1359	15	preamble	preamble	NOUN
ftr-434	1359	16	to	to	ADP
ftr-434	1359	17	the	the	DET
ftr-434	1359	18	final	final	ADJ
ftr-434	1359	19	regulations	regulation	NOUN
ftr-434	1359	20	states	state	NOUN
ftr-434	1359	21	,	,	PUNCT
ftr-434	1359	22	“	"	PUNCT
ftr-434	1359	23	treasury	treasury	NOUN
ftr-434	1359	24	and	and	CCONJ
ftr-434	1359	25	the	the	DET
ftr-434	1359	26	irs	irs	PROPN
ftr-434	1359	27	may	may	AUX
ftr-434	1359	28	consider	consider	VERB
ftr-434	1359	29	whether	whether	SCONJ
ftr-434	1359	30	to	to	PART
ftr-434	1359	31	apply	apply	VERB
ftr-434	1359	32	the	the	DET
ftr-434	1359	33	principles	principle	NOUN
ftr-434	1359	34	of	of	ADP
ftr-434	1359	35	these	these	DET
ftr-434	1359	36	regulations	regulation	NOUN
ftr-434	1359	37	to	to	ADP
ftr-434	1359	38	all	all	DET
ftr-434	1359	39	transactions	transaction	NOUN
ftr-434	1359	40	in	in	ADP
ftr-434	1359	41	digitalized	digitalized	ADJ
ftr-434	1359	42	information	information	NOUN
ftr-434	1359	43	as	as	ADP
ftr-434	1359	44	part	part	NOUN
ftr-434	1359	45	of	of	ADP
ftr-434	1359	46	a	a	DET
ftr-434	1359	47	separate	separate	ADJ
ftr-434	1359	48	guidance	guidance	NOUN
ftr-434	1359	49	project	project	NOUN
ftr-434	1359	50	.	.	PUNCT
ftr-434	1359	51	”	"	PUNCT
ftr-434	1360	1	1998	1998	NUM
ftr-434	1360	2	-	-	SYM
ftr-434	1360	3	2	2	NUM
ftr-434	1360	4	c.b	c.b	PROPN
ftr-434	1360	5	.	.	PROPN
ftr-434	1361	1	at	at	ADP
ftr-434	1361	2	496	496	NUM
ftr-434	1361	3	.	.	PUNCT
ftr-434	1362	1	the	the	DET
ftr-434	1362	2	regulations	regulation	NOUN
ftr-434	1362	3	define	define	VERB
ftr-434	1362	4	a	a	DET
ftr-434	1362	5	“	"	PUNCT
ftr-434	1362	6	computer	computer	NOUN
ftr-434	1362	7	program	program	NOUN
ftr-434	1362	8	”	"	PUNCT
ftr-434	1362	9	as	as	ADP
ftr-434	1362	10	“	"	PUNCT
ftr-434	1362	11	a	a	DET
ftr-434	1362	12	set	set	NOUN
ftr-434	1362	13	of	of	ADP
ftr-434	1362	14	statements	statement	NOUN
ftr-434	1362	15	or	or	CCONJ
ftr-434	1362	16	instructions	instruction	NOUN
ftr-434	1362	17	to	to	PART
ftr-434	1362	18	be	be	AUX
ftr-434	1362	19	used	use	VERB
ftr-434	1362	20	directly	directly	ADV
ftr-434	1362	21	or	or	CCONJ
ftr-434	1362	22	indirectly	indirectly	ADV
ftr-434	1362	23	in	in	ADP
ftr-434	1362	24	a	a	DET
ftr-434	1362	25	computer	computer	NOUN
ftr-434	1362	26	in	in	ADP
ftr-434	1362	27	order	order	NOUN
ftr-434	1362	28	to	to	PART
ftr-434	1362	29	bring	bring	VERB
ftr-434	1362	30	about	about	ADP
ftr-434	1362	31	a	a	DET
ftr-434	1362	32	certain	certain	ADJ
ftr-434	1362	33	result	result	NOUN
ftr-434	1362	34	.	.	PUNCT
ftr-434	1362	35	.	.	PUNCT
ftr-434	1362	36	.	.	PUNCT
ftr-434	1363	1	a	a	DET
ftr-434	1363	2	computer	computer	NOUN
ftr-434	1363	3	program	program	NOUN
ftr-434	1363	4	includes	include	VERB
ftr-434	1363	5	any	any	DET
ftr-434	1363	6	media	medium	NOUN
ftr-434	1363	7	,	,	PUNCT
ftr-434	1363	8	user	user	NOUN
ftr-434	1363	9	manuals	manual	NOUN
ftr-434	1363	10	,	,	PUNCT
ftr-434	1363	11	documentation	documentation	NOUN
ftr-434	1363	12	,	,	PUNCT
ftr-434	1363	13	data	datum	NOUN
ftr-434	1363	14	base	base	NOUN
ftr-434	1363	15	or	or	CCONJ
ftr-434	1363	16	similar	similar	ADJ
ftr-434	1363	17	item	item	NOUN
ftr-434	1363	18	if	if	SCONJ
ftr-434	1363	19	.	.	PUNCT
ftr-434	1363	20	.	.	PUNCT
ftr-434	1363	21	.	.	PUNCT
ftr-434	1364	1	[	[	X
ftr-434	1364	2	it	it	PRON
ftr-434	1364	3	]	]	PUNCT
ftr-434	1364	4	is	be	AUX
ftr-434	1364	5	incidental	incidental	ADJ
ftr-434	1364	6	to	to	ADP
ftr-434	1364	7	the	the	DET
ftr-434	1364	8	operation	operation	NOUN
ftr-434	1364	9	of	of	ADP
ftr-434	1364	10	the	the	DET
ftr-434	1364	11	computer	computer	NOUN
ftr-434	1364	12	program	program	NOUN
ftr-434	1364	13	.	.	PUNCT
ftr-434	1364	14	”	"	PUNCT
ftr-434	1365	1	regs	reg	NOUN
ftr-434	1365	2	.	.	PUNCT
ftr-434	1366	1	§	§	PROPN
ftr-434	1366	2	1.861	1.861	NUM
ftr-434	1366	3	-	-	PUNCT
ftr-434	1366	4	18(a)(3	18(a)(3	NUM
ftr-434	1366	5	)	)	PUNCT
ftr-434	1366	6	.	.	PUNCT
ftr-434	1367	1	thus	thus	ADV
ftr-434	1367	2	,	,	PUNCT
ftr-434	1367	3	the	the	DET
ftr-434	1367	4	definition	definition	NOUN
ftr-434	1367	5	of	of	ADP
ftr-434	1367	6	“	"	PUNCT
ftr-434	1367	7	computer	computer	NOUN
ftr-434	1367	8	program	program	NOUN
ftr-434	1367	9	”	"	PUNCT
ftr-434	1367	10	does	do	AUX
ftr-434	1367	11	not	not	PART
ftr-434	1367	12	expressly	expressly	ADV
ftr-434	1367	13	address	address	VERB
ftr-434	1367	14	a	a	DET
ftr-434	1367	15	process	process	NOUN
ftr-434	1367	16	or	or	CCONJ
ftr-434	1367	17	method	method	NOUN
ftr-434	1367	18	contained	contain	VERB
ftr-434	1367	19	in	in	ADP
ftr-434	1367	20	computer	computer	NOUN
ftr-434	1367	21	software	software	NOUN
ftr-434	1367	22	that	that	PRON
ftr-434	1367	23	may	may	AUX
ftr-434	1367	24	be	be	AUX
ftr-434	1367	25	eligible	eligible	ADJ
ftr-434	1367	26	for	for	ADP
ftr-434	1367	27	patent	patent	NOUN
ftr-434	1367	28	protection	protection	NOUN
ftr-434	1367	29	.	.	PUNCT
ftr-434	1368	1	although	although	SCONJ
ftr-434	1368	2	an	an	DET
ftr-434	1368	3	example	example	NOUN
ftr-434	1368	4	in	in	ADP
ftr-434	1368	5	the	the	DET
ftr-434	1368	6	regulations	regulation	NOUN
ftr-434	1368	7	refers	refer	VERB
ftr-434	1368	8	to	to	ADP
ftr-434	1368	9	‘	'	PUNCT
ftr-434	1368	10	shrink	shrink	ADJ
ftr-434	1368	11	-	-	PUNCT
ftr-434	1368	12	wrap	wrap	NOUN
ftr-434	1368	13	licenses	license	NOUN
ftr-434	1368	14	,	,	PUNCT
ftr-434	1368	15	’	'	PUNCT
ftr-434	1368	16	the	the	DET
ftr-434	1368	17	preamble	preamble	NOUN
ftr-434	1368	18	to	to	ADP
ftr-434	1368	19	the	the	DET
ftr-434	1368	20	regulations	regulation	NOUN
ftr-434	1368	21	states	state	VERB
ftr-434	1368	22	that	that	SCONJ
ftr-434	1368	23	“	"	PUNCT
ftr-434	1368	24	the	the	DET
ftr-434	1368	25	use	use	NOUN
ftr-434	1368	26	of	of	ADP
ftr-434	1368	27	the	the	DET
ftr-434	1368	28	term	term	NOUN
ftr-434	1368	29	‘	'	PUNCT
ftr-434	1368	30	shrink	shrink	ADJ
ftr-434	1368	31	-	-	PUNCT
ftr-434	1368	32	wrap	wrap	NOUN
ftr-434	1368	33	license	license	NOUN
ftr-434	1368	34	’	'	PUNCT
ftr-434	1368	35	in	in	ADP
ftr-434	1368	36	the	the	DET
ftr-434	1368	37	proposed	propose	VERB
ftr-434	1368	38	regulations	regulation	NOUN
ftr-434	1368	39	was	be	AUX
ftr-434	1368	40	not	not	PART
ftr-434	1368	41	intended	intend	VERB
ftr-434	1368	42	to	to	PART
ftr-434	1368	43	create	create	VERB
ftr-434	1368	44	an	an	DET
ftr-434	1368	45	inference	inference	NOUN
ftr-434	1368	46	that	that	PRON
ftr-434	1368	47	the	the	DET
ftr-434	1368	48	regulations	regulation	NOUN
ftr-434	1368	49	apply	apply	VERB
ftr-434	1368	50	only	only	ADV
ftr-434	1368	51	to	to	ADP
ftr-434	1368	52	mass	mass	NOUN
ftr-434	1368	53	-	-	PUNCT
ftr-434	1368	54	marketed	market	VERB
ftr-434	1368	55	software	software	NOUN
ftr-434	1368	56	.	.	PUNCT
ftr-434	1368	57	”	"	PUNCT
ftr-434	1369	1	t.d	t.d	PROPN
ftr-434	1369	2	.	.	PROPN
ftr-434	1369	3	8785	8785	NUM
ftr-434	1369	4	,	,	PUNCT
ftr-434	1369	5	1998	1998	NUM
ftr-434	1369	6	-	-	SYM
ftr-434	1369	7	2	2	NUM
ftr-434	1369	8	c.b	c.b	PROPN
ftr-434	1369	9	.	.	PROPN
ftr-434	1370	1	at	at	ADP
ftr-434	1370	2	500	500	NUM
ftr-434	1370	3	.	.	PUNCT
ftr-434	1371	1	the	the	DET
ftr-434	1371	2	regulations	regulation	NOUN
ftr-434	1371	3	provide	provide	VERB
ftr-434	1371	4	that	that	SCONJ
ftr-434	1371	5	a	a	DET
ftr-434	1371	6	transfer	transfer	NOUN
ftr-434	1371	7	of	of	ADP
ftr-434	1371	8	a	a	DET
ftr-434	1371	9	computer	computer	NOUN
ftr-434	1371	10	program	program	NOUN
ftr-434	1371	11	(	(	PUNCT
ftr-434	1371	12	including	include	VERB
ftr-434	1371	13	the	the	DET
ftr-434	1371	14	provision	provision	NOUN
ftr-434	1371	15	of	of	ADP
ftr-434	1371	16	services	service	NOUN
ftr-434	1371	17	or	or	CCONJ
ftr-434	1371	18	know	know	NOUN
ftr-434	1371	19	-	-	PUNCT
ftr-434	1371	20	how	how	NOUN
ftr-434	1371	21	,	,	PUNCT
ftr-434	1371	22	as	as	ADV
ftr-434	1371	23	long	long	ADV
ftr-434	1371	24	as	as	SCONJ
ftr-434	1371	25	merely	merely	ADV
ftr-434	1371	26	incidental	incidental	ADJ
ftr-434	1371	27	to	to	ADP
ftr-434	1371	28	the	the	DET
ftr-434	1371	29	transfer	transfer	NOUN
ftr-434	1371	30	of	of	ADP
ftr-434	1371	31	the	the	DET
ftr-434	1371	32	software	software	NOUN
ftr-434	1371	33	)	)	PUNCT
ftr-434	1371	34	will	will	AUX
ftr-434	1371	35	be	be	AUX
ftr-434	1371	36	characterized	characterize	VERB
ftr-434	1371	37	in	in	ADP
ftr-434	1371	38	one	one	NUM
ftr-434	1371	39	of	of	ADP
ftr-434	1371	40	four	four	NUM
ftr-434	1371	41	ways	way	NOUN
ftr-434	1371	42	:	:	PUNCT
ftr-434	1371	43	(	(	PUNCT
ftr-434	1371	44	i	i	NOUN
ftr-434	1371	45	)	)	PUNCT
ftr-434	1371	46	as	as	ADP
ftr-434	1371	47	a	a	DET
ftr-434	1371	48	transfer	transfer	NOUN
ftr-434	1371	49	of	of	ADP
ftr-434	1371	50	a	a	DET
ftr-434	1371	51	copyright	copyright	NOUN
ftr-434	1371	52	right	right	ADV
ftr-434	1371	53	;	;	PUNCT
ftr-434	1371	54	(	(	PUNCT
ftr-434	1371	55	ii	ii	NOUN
ftr-434	1371	56	)	)	PUNCT
ftr-434	1371	57	as	as	ADP
ftr-434	1371	58	a	a	DET
ftr-434	1371	59	transfer	transfer	NOUN
ftr-434	1371	60	of	of	ADP
ftr-434	1371	61	a	a	DET
ftr-434	1371	62	copyrighted	copyright	VERB
ftr-434	1371	63	article	article	NOUN
ftr-434	1371	64	;	;	PUNCT
ftr-434	1371	65	(	(	PUNCT
ftr-434	1371	66	iii	iii	NOUN
ftr-434	1371	67	)	)	PUNCT
ftr-434	1371	68	as	as	ADP
ftr-434	1371	69	the	the	DET
ftr-434	1371	70	provision	provision	NOUN
ftr-434	1371	71	of	of	ADP
ftr-434	1371	72	services	service	NOUN
ftr-434	1371	73	;	;	PUNCT
ftr-434	1371	74	or	or	CCONJ
ftr-434	1371	75	(	(	PUNCT
ftr-434	1371	76	iv	iv	X
ftr-434	1371	77	)	)	PUNCT
ftr-434	1371	78	as	as	ADP
ftr-434	1371	79	the	the	DET
ftr-434	1371	80	provision	provision	NOUN
ftr-434	1371	81	of	of	ADP
ftr-434	1371	82	know	know	NOUN
ftr-434	1371	83	-	-	PUNCT
ftr-434	1371	84	how	how	NOUN
ftr-434	1371	85	.	.	PUNCT
ftr-434	1372	1	regs	regs	PROPN
ftr-434	1372	2	.	.	PUNCT
ftr-434	1373	1	§	§	PROPN
ftr-434	1373	2	1.861	1.861	NUM
ftr-434	1373	3	-	-	SYM
ftr-434	1373	4	18(b)(1)(i)-(iv	18(b)(1)(i)-(iv	NUM
ftr-434	1373	5	)	)	PUNCT
ftr-434	1373	6	.	.	PUNCT
ftr-434	1374	1	while	while	SCONJ
ftr-434	1374	2	the	the	DET
ftr-434	1374	3	regulations	regulation	NOUN
ftr-434	1374	4	do	do	AUX
ftr-434	1374	5	not	not	PART
ftr-434	1374	6	address	address	VERB
ftr-434	1374	7	patent	patent	NOUN
ftr-434	1374	8	protection	protection	NOUN
ftr-434	1374	9	for	for	ADP
ftr-434	1374	10	computer	computer	NOUN
ftr-434	1374	11	software	software	NOUN
ftr-434	1374	12	,	,	PUNCT
ftr-434	1374	13	the	the	DET
ftr-434	1374	14	regulations	regulation	NOUN
ftr-434	1374	15	provide	provide	VERB
ftr-434	1374	16	a	a	DET
ftr-434	1374	17	method	method	NOUN
ftr-434	1374	18	of	of	ADP
ftr-434	1374	19	analyzing	analyze	VERB
ftr-434	1374	20	a	a	DET
ftr-434	1374	21	“	"	PUNCT
ftr-434	1374	22	mixed	mixed	ADJ
ftr-434	1374	23	”	"	PUNCT
ftr-434	1374	24	transaction	transaction	NOUN
ftr-434	1374	25	.	.	PUNCT
ftr-434	1375	1	basically	basically	ADV
ftr-434	1375	2	,	,	PUNCT
ftr-434	1375	3	if	if	SCONJ
ftr-434	1375	4	a	a	DET
ftr-434	1375	5	part	part	NOUN
ftr-434	1375	6	of	of	ADP
ftr-434	1375	7	the	the	DET
ftr-434	1375	8	transaction	transaction	NOUN
ftr-434	1375	9	is	be	AUX
ftr-434	1375	10	“	"	PUNCT
ftr-434	1375	11	de	de	X
ftr-434	1375	12	minimis	minimis	NOUN
ftr-434	1375	13	,	,	PUNCT
ftr-434	1375	14	taking	take	VERB
ftr-434	1375	15	into	into	ADP
ftr-434	1375	16	account	account	NOUN
ftr-434	1375	17	the	the	DET
ftr-434	1375	18	overall	overall	ADJ
ftr-434	1375	19	transaction	transaction	NOUN
ftr-434	1375	20	and	and	CCONJ
ftr-434	1375	21	the	the	DET
ftr-434	1375	22	surrounding	surround	VERB
ftr-434	1375	23	facts	fact	NOUN
ftr-434	1375	24	and	and	CCONJ
ftr-434	1375	25	circumstances	circumstance	NOUN
ftr-434	1375	26	,	,	PUNCT
ftr-434	1375	27	600	600	NUM
ftr-434	1375	28	florida	florida	PROPN
ftr-434	1375	29	tax	tax	NOUN
ftr-434	1375	30	review	review	NOUN
ftr-434	1375	31	[	[	X
ftr-434	1375	32	vol.5:8	vol.5:8	VERB
ftr-434	1375	33	a	a	DET
ftr-434	1375	34	sale	sale	NOUN
ftr-434	1375	35	)	)	PUNCT
ftr-434	1375	36	,	,	PUNCT
ftr-434	1375	37	the	the	DET
ftr-434	1375	38	software	software	NOUN
ftr-434	1375	39	inventor	inventor	NOUN
ftr-434	1375	40	will	will	AUX
ftr-434	1375	41	prefer	prefer	VERB
ftr-434	1375	42	the	the	DET
ftr-434	1375	43	tax	tax	NOUN
ftr-434	1375	44	consequences	consequence	NOUN
ftr-434	1375	45	if	if	SCONJ
ftr-434	1375	46	the	the	DET
ftr-434	1375	47	software	software	NOUN
ftr-434	1375	48	is	be	AUX
ftr-434	1375	49	treated	treat	VERB
ftr-434	1375	50	as	as	ADP
ftr-434	1375	51	a	a	DET
ftr-434	1375	52	patent	patent	NOUN
ftr-434	1375	53	or	or	CCONJ
ftr-434	1375	54	a	a	DET
ftr-434	1375	55	trade	trade	NOUN
ftr-434	1375	56	secret	secret	NOUN
ftr-434	1375	57	(	(	PUNCT
ftr-434	1375	58	rather	rather	ADV
ftr-434	1375	59	than	than	ADP
ftr-434	1375	60	as	as	ADP
ftr-434	1375	61	a	a	DET
ftr-434	1375	62	copyright	copyright	NOUN
ftr-434	1375	63	)	)	PUNCT
ftr-434	1375	64	.	.	PUNCT
ftr-434	1376	1	the	the	DET
ftr-434	1376	2	“	"	PUNCT
ftr-434	1376	3	related	related	ADJ
ftr-434	1376	4	use	use	NOUN
ftr-434	1376	5	”	"	PUNCT
ftr-434	1376	6	restriction	restriction	NOUN
ftr-434	1376	7	of	of	ADP
ftr-434	1376	8	section	section	NOUN
ftr-434	1376	9	170(e)(1)(b	170(e)(1)(b	NUM
ftr-434	1376	10	)	)	PUNCT
ftr-434	1376	11	should	should	AUX
ftr-434	1376	12	not	not	PART
ftr-434	1376	13	apply	apply	VERB
ftr-434	1376	14	since	since	SCONJ
ftr-434	1376	15	a	a	DET
ftr-434	1376	16	donation	donation	NOUN
ftr-434	1376	17	of	of	ADP
ftr-434	1376	18	computer	computer	NOUN
ftr-434	1376	19	software	software	NOUN
ftr-434	1376	20	(	(	PUNCT
ftr-434	1376	21	and	and	CCONJ
ftr-434	1376	22	the	the	DET
ftr-434	1376	23	related	related	ADJ
ftr-434	1376	24	patent	patent	NOUN
ftr-434	1376	25	,	,	PUNCT
ftr-434	1376	26	copyright	copyright	NOUN
ftr-434	1376	27	,	,	PUNCT
ftr-434	1376	28	and/or	and/or	CCONJ
ftr-434	1376	29	trade	trade	VERB
ftr-434	1376	30	secret	secret	ADJ
ftr-434	1376	31	rights	right	NOUN
ftr-434	1376	32	)	)	PUNCT
ftr-434	1376	33	should	should	AUX
ftr-434	1376	34	not	not	PART
ftr-434	1376	35	be	be	AUX
ftr-434	1376	36	considered	consider	VERB
ftr-434	1376	37	a	a	DET
ftr-434	1376	38	gift	gift	NOUN
ftr-434	1376	39	of	of	ADP
ftr-434	1376	40	“	"	PUNCT
ftr-434	1376	41	tangible	tangible	ADJ
ftr-434	1376	42	personal	personal	ADJ
ftr-434	1376	43	property	property	NOUN
ftr-434	1376	44	.	.	PUNCT
ftr-434	1376	45	”	"	PUNCT
ftr-434	1377	1	a.	a.	NOUN
ftr-434	1377	2	the	the	DET
ftr-434	1377	3	levy	levy	NOUN
ftr-434	1377	4	case	case	NOUN
ftr-434	1377	5	and	and	CCONJ
ftr-434	1377	6	regulations	regulation	NOUN
ftr-434	1377	7	section	section	VERB
ftr-434	1377	8	1.1221	1.1221	NUM
ftr-434	1377	9	-	-	SYM
ftr-434	1377	10	1(c)(1	1(c)(1	NUM
ftr-434	1377	11	)	)	PUNCT
ftr-434	1377	12	only	only	ADV
ftr-434	1377	13	one	one	NUM
ftr-434	1377	14	case	case	NOUN
ftr-434	1377	15	has	have	AUX
ftr-434	1377	16	considered	consider	VERB
ftr-434	1377	17	whether	whether	SCONJ
ftr-434	1377	18	an	an	DET
ftr-434	1377	19	individual	individual	NOUN
ftr-434	1377	20	’s	’s	PART
ftr-434	1377	21	sale	sale	NOUN
ftr-434	1377	22	of246	of246	PROPN
ftr-434	1377	23	computer	computer	NOUN
ftr-434	1377	24	software	software	NOUN
ftr-434	1377	25	will	will	AUX
ftr-434	1377	26	generate	generate	VERB
ftr-434	1377	27	long	long	ADJ
ftr-434	1377	28	-	-	PUNCT
ftr-434	1377	29	term	term	NOUN
ftr-434	1377	30	capital	capital	NOUN
ftr-434	1377	31	gain	gain	NOUN
ftr-434	1377	32	or	or	CCONJ
ftr-434	1377	33	ordinary	ordinary	ADJ
ftr-434	1377	34	income	income	NOUN
ftr-434	1377	35	under	under	ADP
ftr-434	1377	36	regulations	regulation	NOUN
ftr-434	1377	37	section	section	NOUN
ftr-434	1377	38	1.1221	1.1221	NUM
ftr-434	1377	39	-	-	SYM
ftr-434	1377	40	1(c)(1	1(c)(1	NUM
ftr-434	1377	41	)	)	PUNCT
ftr-434	1377	42	,	,	PUNCT
ftr-434	1377	43	and	and	CCONJ
ftr-434	1377	44	the	the	DET
ftr-434	1377	45	reasoning	reasoning	NOUN
ftr-434	1377	46	in	in	ADP
ftr-434	1377	47	that	that	DET
ftr-434	1377	48	case	case	NOUN
ftr-434	1377	49	is	be	AUX
ftr-434	1377	50	questionable	questionable	ADJ
ftr-434	1377	51	.	.	PUNCT
ftr-434	1378	1	in	in	ADP
ftr-434	1378	2	levy	levy	NOUN
ftr-434	1378	3	v.	v.	ADP
ftr-434	1378	4	commissioner	commissioner	NOUN
ftr-434	1378	5	,	,	PUNCT
ftr-434	1378	6	a	a	DET
ftr-434	1378	7	computer	computer	NOUN
ftr-434	1378	8	programmer	programmer	NOUN
ftr-434	1378	9	named247	named247	PROPN
ftr-434	1378	10	248	248	NUM
ftr-434	1378	11	david	david	PROPN
ftr-434	1378	12	levy	levy	PROPN
ftr-434	1378	13	developed	develop	VERB
ftr-434	1378	14	a	a	DET
ftr-434	1378	15	software	software	NOUN
ftr-434	1378	16	program	program	NOUN
ftr-434	1378	17	to	to	PART
ftr-434	1378	18	monitor	monitor	VERB
ftr-434	1378	19	and	and	CCONJ
ftr-434	1378	20	improve	improve	VERB
ftr-434	1378	21	the	the	DET
ftr-434	1378	22	performance	performance	NOUN
ftr-434	1378	23	of	of	ADP
ftr-434	1378	24	certain	certain	ADJ
ftr-434	1378	25	ibm	ibm	PROPN
ftr-434	1378	26	teleprocessing	teleprocessing	NOUN
ftr-434	1378	27	software	software	NOUN
ftr-434	1378	28	.	.	PUNCT
ftr-434	1379	1	in	in	ADP
ftr-434	1379	2	1984	1984	NUM
ftr-434	1379	3	,	,	PUNCT
ftr-434	1379	4	mr	mr	PROPN
ftr-434	1379	5	.	.	PROPN
ftr-434	1379	6	levy	levy	PROPN
ftr-434	1379	7	sold	sell	VERB
ftr-434	1379	8	“	"	PUNCT
ftr-434	1379	9	all	all	DET
ftr-434	1379	10	rights	right	NOUN
ftr-434	1379	11	and	and	CCONJ
ftr-434	1379	12	interest	interest	NOUN
ftr-434	1379	13	in	in	ADP
ftr-434	1379	14	and	and	CCONJ
ftr-434	1379	15	to	to	ADP
ftr-434	1379	16	the	the	DET
ftr-434	1379	17	[	[	X
ftr-434	1379	18	software	software	NOUN
ftr-434	1379	19	]	]	PUNCT
ftr-434	1379	20	,	,	PUNCT
ftr-434	1379	21	including	include	VERB
ftr-434	1379	22	without	without	ADP
ftr-434	1379	23	limitation	limitation	NOUN
ftr-434	1379	24	,	,	PUNCT
ftr-434	1379	25	all	all	DET
ftr-434	1379	26	source	source	NOUN
ftr-434	1379	27	and	and	CCONJ
ftr-434	1379	28	object	object	VERB
ftr-434	1379	29	code	code	NOUN
ftr-434	1379	30	and	and	CCONJ
ftr-434	1379	31	manuals	manual	NOUN
ftr-434	1379	32	and	and	CCONJ
ftr-434	1379	33	all	all	DET
ftr-434	1379	34	other	other	ADJ
ftr-434	1379	35	related	related	ADJ
ftr-434	1379	36	documents	document	NOUN
ftr-434	1379	37	.	.	PUNCT
ftr-434	1379	38	.	.	PUNCT
ftr-434	1379	39	.	.	PUNCT
ftr-434	1380	1	.	.	PUNCT
ftr-434	1380	2	”	"	PUNCT
ftr-434	1381	1	to	to	ADP
ftr-434	1381	2	[	[	X
ftr-434	1381	3	the	the	DET
ftr-434	1381	4	transaction	transaction	NOUN
ftr-434	1381	5	]	]	PUNCT
ftr-434	1381	6	shall	shall	AUX
ftr-434	1381	7	not	not	PART
ftr-434	1381	8	be	be	AUX
ftr-434	1381	9	treated	treat	VERB
ftr-434	1381	10	as	as	ADP
ftr-434	1381	11	a	a	DET
ftr-434	1381	12	separate	separate	ADJ
ftr-434	1381	13	transaction	transaction	NOUN
ftr-434	1381	14	,	,	PUNCT
ftr-434	1381	15	but	but	CCONJ
ftr-434	1381	16	[	[	X
ftr-434	1381	17	will	will	AUX
ftr-434	1381	18	be	be	AUX
ftr-434	1381	19	treated	treat	VERB
ftr-434	1381	20	]	]	PUNCT
ftr-434	1381	21	as	as	ADP
ftr-434	1381	22	part	part	NOUN
ftr-434	1381	23	of	of	ADP
ftr-434	1381	24	another	another	DET
ftr-434	1381	25	transaction	transaction	NOUN
ftr-434	1381	26	.	.	PUNCT
ftr-434	1381	27	”	"	PUNCT
ftr-434	1382	1	regs	reg	NOUN
ftr-434	1382	2	.	.	PUNCT
ftr-434	1383	1	§	§	PROPN
ftr-434	1383	2	1.861	1.861	NUM
ftr-434	1383	3	-	-	PUNCT
ftr-434	1383	4	18(b)(2	18(b)(2	NUM
ftr-434	1383	5	)	)	PUNCT
ftr-434	1383	6	.	.	PUNCT
ftr-434	1384	1	thus	thus	ADV
ftr-434	1384	2	,	,	PUNCT
ftr-434	1384	3	if	if	SCONJ
ftr-434	1384	4	a	a	DET
ftr-434	1384	5	taxpayer	taxpayer	NOUN
ftr-434	1384	6	transfers	transfer	VERB
ftr-434	1384	7	patent	patent	NOUN
ftr-434	1384	8	rights	right	NOUN
ftr-434	1384	9	in	in	ADP
ftr-434	1384	10	a	a	DET
ftr-434	1384	11	process	process	NOUN
ftr-434	1384	12	or	or	CCONJ
ftr-434	1384	13	method	method	NOUN
ftr-434	1384	14	embodied	embody	VERB
ftr-434	1384	15	in	in	ADP
ftr-434	1384	16	software	software	NOUN
ftr-434	1384	17	,	,	PUNCT
ftr-434	1384	18	along	along	ADP
ftr-434	1384	19	with	with	ADP
ftr-434	1384	20	the	the	DET
ftr-434	1384	21	related	relate	VERB
ftr-434	1384	22	copyright	copyright	NOUN
ftr-434	1384	23	associated	associate	VERB
ftr-434	1384	24	with	with	ADP
ftr-434	1384	25	the	the	DET
ftr-434	1384	26	source	source	NOUN
ftr-434	1384	27	code	code	NOUN
ftr-434	1384	28	and	and	CCONJ
ftr-434	1384	29	object	object	VERB
ftr-434	1384	30	code	code	NOUN
ftr-434	1384	31	,	,	PUNCT
ftr-434	1384	32	and	and	CCONJ
ftr-434	1384	33	provides	provide	VERB
ftr-434	1384	34	some	some	DET
ftr-434	1384	35	confidential	confidential	ADJ
ftr-434	1384	36	information	information	NOUN
ftr-434	1384	37	regarding	regard	VERB
ftr-434	1384	38	the	the	DET
ftr-434	1384	39	operation	operation	NOUN
ftr-434	1384	40	of	of	ADP
ftr-434	1384	41	the	the	DET
ftr-434	1384	42	computer	computer	NOUN
ftr-434	1384	43	program	program	NOUN
ftr-434	1384	44	that	that	PRON
ftr-434	1384	45	is	be	AUX
ftr-434	1384	46	eligible	eligible	ADJ
ftr-434	1384	47	for	for	ADP
ftr-434	1384	48	trade	trade	NOUN
ftr-434	1384	49	secret	secret	ADJ
ftr-434	1384	50	protection	protection	NOUN
ftr-434	1384	51	,	,	PUNCT
ftr-434	1384	52	and	and	CCONJ
ftr-434	1384	53	if	if	SCONJ
ftr-434	1384	54	the	the	DET
ftr-434	1384	55	copyrights	copyright	NOUN
ftr-434	1384	56	,	,	PUNCT
ftr-434	1384	57	the	the	DET
ftr-434	1384	58	know	know	NOUN
ftr-434	1384	59	-	-	PUNCT
ftr-434	1384	60	how	how	NOUN
ftr-434	1384	61	,	,	PUNCT
ftr-434	1384	62	and	and	CCONJ
ftr-434	1384	63	the	the	DET
ftr-434	1384	64	services	service	NOUN
ftr-434	1384	65	are	be	AUX
ftr-434	1384	66	de	de	X
ftr-434	1384	67	minimis	minimis	NOUN
ftr-434	1384	68	in	in	ADP
ftr-434	1384	69	the	the	DET
ftr-434	1384	70	context	context	NOUN
ftr-434	1384	71	of	of	ADP
ftr-434	1384	72	the	the	DET
ftr-434	1384	73	patent	patent	NOUN
ftr-434	1384	74	rights	right	NOUN
ftr-434	1384	75	,	,	PUNCT
ftr-434	1384	76	it	it	PRON
ftr-434	1384	77	may	may	AUX
ftr-434	1384	78	be	be	AUX
ftr-434	1384	79	argued	argue	VERB
ftr-434	1384	80	that	that	SCONJ
ftr-434	1384	81	the	the	DET
ftr-434	1384	82	transaction	transaction	NOUN
ftr-434	1384	83	should	should	AUX
ftr-434	1384	84	be	be	AUX
ftr-434	1384	85	characterized	characterize	VERB
ftr-434	1384	86	solely	solely	ADV
ftr-434	1384	87	as	as	ADP
ftr-434	1384	88	a	a	DET
ftr-434	1384	89	transfer	transfer	NOUN
ftr-434	1384	90	of	of	ADP
ftr-434	1384	91	patent	patent	NOUN
ftr-434	1384	92	rights	right	NOUN
ftr-434	1384	93	(	(	PUNCT
ftr-434	1384	94	rather	rather	ADV
ftr-434	1384	95	than	than	ADP
ftr-434	1384	96	as	as	ADP
ftr-434	1384	97	five	five	NUM
ftr-434	1384	98	separate	separate	ADJ
ftr-434	1384	99	transactions	transaction	NOUN
ftr-434	1384	100	consisting	consist	VERB
ftr-434	1384	101	of	of	ADP
ftr-434	1384	102	the	the	DET
ftr-434	1384	103	transfer	transfer	NOUN
ftr-434	1384	104	of	of	ADP
ftr-434	1384	105	patent	patent	NOUN
ftr-434	1384	106	rights	right	NOUN
ftr-434	1384	107	,	,	PUNCT
ftr-434	1384	108	the	the	DET
ftr-434	1384	109	transfer	transfer	NOUN
ftr-434	1384	110	of	of	ADP
ftr-434	1384	111	copyrights	copyright	NOUN
ftr-434	1384	112	,	,	PUNCT
ftr-434	1384	113	the	the	DET
ftr-434	1384	114	transfer	transfer	NOUN
ftr-434	1384	115	of	of	ADP
ftr-434	1384	116	copyrighted	copyright	VERB
ftr-434	1384	117	articles	article	NOUN
ftr-434	1384	118	,	,	PUNCT
ftr-434	1384	119	the	the	DET
ftr-434	1384	120	transfer	transfer	NOUN
ftr-434	1384	121	of	of	ADP
ftr-434	1384	122	know	know	NOUN
ftr-434	1384	123	-	-	PUNCT
ftr-434	1384	124	how	how	NOUN
ftr-434	1384	125	,	,	PUNCT
ftr-434	1384	126	and	and	CCONJ
ftr-434	1384	127	the	the	DET
ftr-434	1384	128	provision	provision	NOUN
ftr-434	1384	129	of	of	ADP
ftr-434	1384	130	services	service	NOUN
ftr-434	1384	131	)	)	PUNCT
ftr-434	1384	132	.	.	PUNCT
ftr-434	1385	1	while	while	SCONJ
ftr-434	1385	2	the	the	DET
ftr-434	1385	3	regulations	regulation	NOUN
ftr-434	1385	4	refer	refer	VERB
ftr-434	1385	5	to	to	ADP
ftr-434	1385	6	section	section	NOUN
ftr-434	1385	7	1235	1235	NUM
ftr-434	1385	8	,	,	PUNCT
ftr-434	1385	9	the	the	DET
ftr-434	1385	10	reference	reference	NOUN
ftr-434	1385	11	is	be	AUX
ftr-434	1385	12	merely	merely	ADV
ftr-434	1385	13	in	in	ADP
ftr-434	1385	14	the	the	DET
ftr-434	1385	15	context	context	NOUN
ftr-434	1385	16	of	of	ADP
ftr-434	1385	17	discussing	discuss	VERB
ftr-434	1385	18	when	when	SCONJ
ftr-434	1385	19	a	a	DET
ftr-434	1385	20	transfer	transfer	NOUN
ftr-434	1385	21	of	of	ADP
ftr-434	1385	22	a	a	DET
ftr-434	1385	23	copyright	copyright	NOUN
ftr-434	1385	24	right	right	ADV
ftr-434	1385	25	is	be	AUX
ftr-434	1385	26	a	a	DET
ftr-434	1385	27	sale	sale	NOUN
ftr-434	1385	28	or	or	CCONJ
ftr-434	1385	29	a	a	DET
ftr-434	1385	30	license	license	NOUN
ftr-434	1385	31	.	.	PUNCT
ftr-434	1386	1	a	a	DET
ftr-434	1386	2	sale	sale	NOUN
ftr-434	1386	3	occurs	occur	VERB
ftr-434	1386	4	if	if	SCONJ
ftr-434	1386	5	there	there	PRON
ftr-434	1386	6	is	be	VERB
ftr-434	1386	7	a	a	DET
ftr-434	1386	8	transfer	transfer	NOUN
ftr-434	1386	9	of	of	ADP
ftr-434	1386	10	“	"	PUNCT
ftr-434	1386	11	all	all	DET
ftr-434	1386	12	substantial	substantial	ADJ
ftr-434	1386	13	rights	right	NOUN
ftr-434	1386	14	”	"	PUNCT
ftr-434	1386	15	in	in	ADP
ftr-434	1386	16	the	the	DET
ftr-434	1386	17	copyright	copyright	NOUN
ftr-434	1386	18	,	,	PUNCT
ftr-434	1386	19	and	and	CCONJ
ftr-434	1386	20	the	the	DET
ftr-434	1386	21	principles	principle	NOUN
ftr-434	1386	22	of	of	ADP
ftr-434	1386	23	sections	section	NOUN
ftr-434	1386	24	1222	1222	NUM
ftr-434	1386	25	and	and	CCONJ
ftr-434	1386	26	1235	1235	NUM
ftr-434	1386	27	may	may	AUX
ftr-434	1386	28	be	be	AUX
ftr-434	1386	29	applied	apply	VERB
ftr-434	1386	30	in	in	ADP
ftr-434	1386	31	determining	determine	VERB
ftr-434	1386	32	whether	whether	SCONJ
ftr-434	1386	33	there	there	PRON
ftr-434	1386	34	has	have	AUX
ftr-434	1386	35	been	be	AUX
ftr-434	1386	36	a	a	DET
ftr-434	1386	37	transfer	transfer	NOUN
ftr-434	1386	38	of	of	ADP
ftr-434	1386	39	“	"	PUNCT
ftr-434	1386	40	all	all	DET
ftr-434	1386	41	substantial	substantial	ADJ
ftr-434	1386	42	rights	right	NOUN
ftr-434	1386	43	.	.	PUNCT
ftr-434	1386	44	”	"	PUNCT
ftr-434	1387	1	regs	reg	NOUN
ftr-434	1387	2	.	.	PUNCT
ftr-434	1388	1	§	§	PROPN
ftr-434	1388	2	1.861	1.861	NUM
ftr-434	1388	3	-	-	PUNCT
ftr-434	1388	4	18(f)(1	18(f)(1	NUM
ftr-434	1388	5	)	)	PUNCT
ftr-434	1388	6	.	.	PUNCT
ftr-434	1389	1	for	for	ADP
ftr-434	1389	2	a	a	DET
ftr-434	1389	3	thorough	thorough	ADJ
ftr-434	1389	4	discussion	discussion	NOUN
ftr-434	1389	5	of	of	ADP
ftr-434	1389	6	the	the	DET
ftr-434	1389	7	regulations	regulation	NOUN
ftr-434	1389	8	,	,	PUNCT
ftr-434	1389	9	see	see	VERB
ftr-434	1389	10	alan	alan	PROPN
ftr-434	1389	11	levenson	levenson	PROPN
ftr-434	1389	12	,	,	PUNCT
ftr-434	1389	13	alan	alan	PROPN
ftr-434	1389	14	shapiro	shapiro	PROPN
ftr-434	1389	15	,	,	PUNCT
ftr-434	1389	16	robert	robert	PROPN
ftr-434	1389	17	mattson	mattson	PROPN
ftr-434	1389	18	&	&	CCONJ
ftr-434	1389	19	ned	ned	PROPN
ftr-434	1389	20	maguire	maguire	PROPN
ftr-434	1389	21	,	,	PUNCT
ftr-434	1389	22	taxation	taxation	NOUN
ftr-434	1389	23	of	of	ADP
ftr-434	1389	24	cross	cross	ADJ
ftr-434	1389	25	-	-	ADJ
ftr-434	1389	26	border	border	ADJ
ftr-434	1389	27	payments	payment	NOUN
ftr-434	1389	28	for	for	ADP
ftr-434	1389	29	computer	computer	NOUN
ftr-434	1389	30	software	software	NOUN
ftr-434	1389	31	,	,	PUNCT
ftr-434	1389	32	81	81	NUM
ftr-434	1389	33	tax	tax	NOUN
ftr-434	1389	34	notes	note	NOUN
ftr-434	1389	35	1551	1551	NUM
ftr-434	1389	36	(	(	PUNCT
ftr-434	1389	37	1998	1998	NUM
ftr-434	1389	38	)	)	PUNCT
ftr-434	1389	39	.	.	PUNCT
ftr-434	1390	1	246	246	NUM
ftr-434	1390	2	.	.	PUNCT
ftr-434	1391	1	an	an	DET
ftr-434	1391	2	individual	individual	NOUN
ftr-434	1391	3	can	can	AUX
ftr-434	1391	4	be	be	AUX
ftr-434	1391	5	a	a	DET
ftr-434	1391	6	“	"	PUNCT
ftr-434	1391	7	holder	holder	NOUN
ftr-434	1391	8	”	"	PUNCT
ftr-434	1391	9	under	under	ADP
ftr-434	1391	10	section	section	NOUN
ftr-434	1391	11	1235(b	1235(b	PROPN
ftr-434	1391	12	)	)	PUNCT
ftr-434	1391	13	(	(	PUNCT
ftr-434	1391	14	which	which	PRON
ftr-434	1391	15	generally	generally	ADV
ftr-434	1391	16	provides	provide	VERB
ftr-434	1391	17	for	for	ADP
ftr-434	1391	18	long	long	ADJ
ftr-434	1391	19	-	-	PUNCT
ftr-434	1391	20	term	term	NOUN
ftr-434	1391	21	capital	capital	NOUN
ftr-434	1391	22	gain	gain	NOUN
ftr-434	1391	23	on	on	ADP
ftr-434	1391	24	the	the	DET
ftr-434	1391	25	sale	sale	NOUN
ftr-434	1391	26	of	of	ADP
ftr-434	1391	27	a	a	DET
ftr-434	1391	28	patent	patent	NOUN
ftr-434	1391	29	)	)	PUNCT
ftr-434	1391	30	.	.	PUNCT
ftr-434	1392	1	247	247	NUM
ftr-434	1392	2	.	.	PUNCT
ftr-434	1393	1	one	one	NUM
ftr-434	1393	2	commentator	commentator	NOUN
ftr-434	1393	3	basically	basically	ADV
ftr-434	1393	4	dismisses	dismiss	VERB
ftr-434	1393	5	the	the	DET
ftr-434	1393	6	levy	levy	NOUN
ftr-434	1393	7	case	case	NOUN
ftr-434	1393	8	,	,	PUNCT
ftr-434	1393	9	stating	state	VERB
ftr-434	1393	10	:	:	PUNCT
ftr-434	1393	11	“	"	PUNCT
ftr-434	1393	12	[	[	X
ftr-434	1393	13	in	in	ADP
ftr-434	1393	14	levy	levy	NOUN
ftr-434	1393	15	]	]	PUNCT
ftr-434	1393	16	the	the	DET
ftr-434	1393	17	court	court	NOUN
ftr-434	1393	18	was	be	AUX
ftr-434	1393	19	advised	advise	VERB
ftr-434	1393	20	of	of	ADP
ftr-434	1393	21	only	only	ADV
ftr-434	1393	22	one	one	NUM
ftr-434	1393	23	type	type	NOUN
ftr-434	1393	24	of	of	ADP
ftr-434	1393	25	protection	protection	NOUN
ftr-434	1393	26	,	,	PUNCT
ftr-434	1393	27	but	but	CCONJ
ftr-434	1393	28	not	not	PART
ftr-434	1393	29	the	the	DET
ftr-434	1393	30	other	other	ADJ
ftr-434	1393	31	.	.	PUNCT
ftr-434	1394	1	predictably	predictably	ADV
ftr-434	1394	2	the	the	DET
ftr-434	1394	3	decision	decision	NOUN
ftr-434	1394	4	took	take	VERB
ftr-434	1394	5	into	into	ADP
ftr-434	1394	6	account	account	NOUN
ftr-434	1394	7	only	only	ADV
ftr-434	1394	8	the	the	DET
ftr-434	1394	9	type	type	NOUN
ftr-434	1394	10	of	of	ADP
ftr-434	1394	11	protection	protection	NOUN
ftr-434	1394	12	involved	involve	VERB
ftr-434	1394	13	in	in	ADP
ftr-434	1394	14	[	[	X
ftr-434	1394	15	the	the	DET
ftr-434	1394	16	]	]	X
ftr-434	1394	17	case	case	NOUN
ftr-434	1394	18	and	and	CCONJ
ftr-434	1394	19	decided	decide	VERB
ftr-434	1394	20	the	the	DET
ftr-434	1394	21	tax	tax	NOUN
ftr-434	1394	22	issues	issue	NOUN
ftr-434	1394	23	on	on	ADP
ftr-434	1394	24	that	that	DET
ftr-434	1394	25	basis	basis	NOUN
ftr-434	1394	26	.	.	PUNCT
ftr-434	1394	27	”	"	PUNCT
ftr-434	1395	1	marvin	marvin	PROPN
ftr-434	1395	2	petry	petry	PROPN
ftr-434	1395	3	,	,	PUNCT
ftr-434	1395	4	taxation	taxation	NOUN
ftr-434	1395	5	of	of	ADP
ftr-434	1395	6	intellectual	intellectual	ADJ
ftr-434	1395	7	property	property	NOUN
ftr-434	1395	8	:	:	PUNCT
ftr-434	1395	9	tax	tax	NOUN
ftr-434	1395	10	planning	planning	NOUN
ftr-434	1395	11	guide	guide	NOUN
ftr-434	1395	12	,	,	PUNCT
ftr-434	1395	13	§	§	PROPN
ftr-434	1395	14	10.05[2	10.05[2	NUM
ftr-434	1395	15	]	]	PUNCT
ftr-434	1395	16	,	,	PUNCT
ftr-434	1395	17	pp	pp	ADJ
ftr-434	1395	18	.	.	PUNCT
ftr-434	1396	1	10	10	NUM
ftr-434	1396	2	-	-	SYM
ftr-434	1396	3	37	37	NUM
ftr-434	1396	4	-	-	PUNCT
ftr-434	1396	5	10	10	NUM
ftr-434	1396	6	-	-	SYM
ftr-434	1396	7	38	38	NUM
ftr-434	1396	8	(	(	PUNCT
ftr-434	1396	9	2001	2001	NUM
ftr-434	1396	10	)	)	PUNCT
ftr-434	1396	11	.	.	PUNCT
ftr-434	1397	1	248	248	NUM
ftr-434	1397	2	.	.	X
ftr-434	1398	1	64	64	NUM
ftr-434	1398	2	t.c.m	t.c.m	NOUN
ftr-434	1398	3	.	.	PUNCT
ftr-434	1399	1	(	(	PUNCT
ftr-434	1399	2	cch	cch	NOUN
ftr-434	1399	3	)	)	PUNCT
ftr-434	1399	4	534	534	NUM
ftr-434	1399	5	(	(	PUNCT
ftr-434	1399	6	1992	1992	NUM
ftr-434	1399	7	)	)	PUNCT
ftr-434	1399	8	.	.	PUNCT
ftr-434	1400	1	2002	2002	NUM
ftr-434	1400	2	]	]	PUNCT
ftr-434	1401	1	it	it	PRON
ftr-434	1401	2	does	do	AUX
ftr-434	1401	3	not	not	PART
ftr-434	1401	4	compute	compute	VERB
ftr-434	1401	5	601	601	NUM
ftr-434	1401	6	an	an	DET
ftr-434	1401	7	individual	individual	NOUN
ftr-434	1401	8	for	for	ADP
ftr-434	1401	9	payments	payment	NOUN
ftr-434	1401	10	totaling	total	VERB
ftr-434	1401	11	approximately	approximately	ADV
ftr-434	1401	12	$	$	SYM
ftr-434	1401	13	100,000	100,000	NUM
ftr-434	1401	14	.	.	PUNCT
ftr-434	1402	1	the	the	DET
ftr-434	1402	2	buyer	buyer	NOUN
ftr-434	1402	3	then249	then249	PROPN
ftr-434	1402	4	sold	sell	VERB
ftr-434	1402	5	the	the	DET
ftr-434	1402	6	software	software	NOUN
ftr-434	1402	7	the	the	DET
ftr-434	1402	8	next	next	ADJ
ftr-434	1402	9	year	year	NOUN
ftr-434	1402	10	to	to	ADP
ftr-434	1402	11	boole	boole	PROPN
ftr-434	1402	12	&	&	CCONJ
ftr-434	1402	13	babbage	babbage	PROPN
ftr-434	1402	14	,	,	PUNCT
ftr-434	1402	15	inc	inc	PROPN
ftr-434	1402	16	.	.	PROPN
ftr-434	1402	17	for	for	ADP
ftr-434	1402	18	$	$	SYM
ftr-434	1402	19	850,000	850,000	NUM
ftr-434	1402	20	.	.	PUNCT
ftr-434	1403	1	as250	as250	NOUN
ftr-434	1403	2	if	if	SCONJ
ftr-434	1403	3	that	that	PRON
ftr-434	1403	4	was	be	AUX
ftr-434	1403	5	not	not	PART
ftr-434	1403	6	enough	enough	ADJ
ftr-434	1403	7	bad	bad	ADJ
ftr-434	1403	8	news	news	NOUN
ftr-434	1403	9	for	for	ADP
ftr-434	1403	10	mr	mr	PROPN
ftr-434	1403	11	.	.	PROPN
ftr-434	1403	12	levy	levy	PROPN
ftr-434	1403	13	,	,	PUNCT
ftr-434	1403	14	the	the	DET
ftr-434	1403	15	irs	irs	PROPN
ftr-434	1403	16	then	then	ADV
ftr-434	1403	17	audited	audit	VERB
ftr-434	1403	18	his	his	PRON
ftr-434	1403	19	tax	tax	NOUN
ftr-434	1403	20	return	return	NOUN
ftr-434	1403	21	and	and	CCONJ
ftr-434	1403	22	argued	argue	VERB
ftr-434	1403	23	that	that	SCONJ
ftr-434	1403	24	the	the	DET
ftr-434	1403	25	computer	computer	NOUN
ftr-434	1403	26	software	software	NOUN
ftr-434	1403	27	was	be	AUX
ftr-434	1403	28	“	"	PUNCT
ftr-434	1403	29	similar	similar	ADJ
ftr-434	1403	30	property	property	NOUN
ftr-434	1403	31	”	"	PUNCT
ftr-434	1403	32	under	under	ADP
ftr-434	1403	33	regulations	regulation	NOUN
ftr-434	1403	34	section	section	VERB
ftr-434	1403	35	1.1221	1.1221	NUM
ftr-434	1403	36	-	-	SYM
ftr-434	1403	37	1(c)(1	1(c)(1	NUM
ftr-434	1403	38	)	)	PUNCT
ftr-434	1403	39	,	,	PUNCT
ftr-434	1403	40	and	and	CCONJ
ftr-434	1403	41	his	his	PRON
ftr-434	1403	42	gain	gain	NOUN
ftr-434	1403	43	from	from	ADP
ftr-434	1403	44	the	the	DET
ftr-434	1403	45	sale	sale	NOUN
ftr-434	1403	46	of	of	ADP
ftr-434	1403	47	the	the	DET
ftr-434	1403	48	software251	software251	PROPN
ftr-434	1403	49	should	should	AUX
ftr-434	1403	50	be	be	AUX
ftr-434	1403	51	taxed	tax	VERB
ftr-434	1403	52	as	as	ADP
ftr-434	1403	53	ordinary	ordinary	ADJ
ftr-434	1403	54	income	income	NOUN
ftr-434	1403	55	rather	rather	ADV
ftr-434	1403	56	than	than	ADP
ftr-434	1403	57	long	long	ADJ
ftr-434	1403	58	-	-	PUNCT
ftr-434	1403	59	term	term	NOUN
ftr-434	1403	60	capital	capital	NOUN
ftr-434	1403	61	gain	gain	NOUN
ftr-434	1403	62	.	.	PUNCT
ftr-434	1404	1	mr	mr	PROPN
ftr-434	1404	2	.	.	PROPN
ftr-434	1404	3	levy	levy	PROPN
ftr-434	1404	4	argued	argue	VERB
ftr-434	1404	5	that	that	SCONJ
ftr-434	1404	6	all	all	PRON
ftr-434	1404	7	he	he	PRON
ftr-434	1404	8	had	have	AUX
ftr-434	1404	9	transferred	transfer	VERB
ftr-434	1404	10	was	be	AUX
ftr-434	1404	11	the	the	DET
ftr-434	1404	12	“	"	PUNCT
ftr-434	1404	13	idea	idea	NOUN
ftr-434	1404	14	”	"	PUNCT
ftr-434	1404	15	behind	behind	ADP
ftr-434	1404	16	the	the	DET
ftr-434	1404	17	software	software	NOUN
ftr-434	1404	18	,	,	PUNCT
ftr-434	1404	19	and	and	CCONJ
ftr-434	1404	20	the	the	DET
ftr-434	1404	21	“	"	PUNCT
ftr-434	1404	22	idea	idea	NOUN
ftr-434	1404	23	”	"	PUNCT
ftr-434	1404	24	was	be	AUX
ftr-434	1404	25	ineligible	ineligible	ADJ
ftr-434	1404	26	for	for	ADP
ftr-434	1404	27	copyright	copyright	NOUN
ftr-434	1404	28	protection	protection	NOUN
ftr-434	1404	29	.	.	PUNCT
ftr-434	1405	1	the	the	DET
ftr-434	1405	2	tax	tax	NOUN
ftr-434	1405	3	court	court	NOUN
ftr-434	1405	4	rejected	reject	VERB
ftr-434	1405	5	mr	mr	PROPN
ftr-434	1405	6	.	.	PROPN
ftr-434	1405	7	levy	levy	PROPN
ftr-434	1405	8	’s	’s	PART
ftr-434	1405	9	argument	argument	NOUN
ftr-434	1405	10	stating	state	VERB
ftr-434	1405	11	:	:	PUNCT
ftr-434	1405	12	(	(	PUNCT
ftr-434	1405	13	i	i	NOUN
ftr-434	1405	14	)	)	PUNCT
ftr-434	1405	15	the	the	DET
ftr-434	1405	16	definition	definition	NOUN
ftr-434	1405	17	of	of	ADP
ftr-434	1405	18	a	a	DET
ftr-434	1405	19	“	"	PUNCT
ftr-434	1405	20	capital	capital	NOUN
ftr-434	1405	21	asset	asset	NOUN
ftr-434	1405	22	”	"	PUNCT
ftr-434	1405	23	is	be	AUX
ftr-434	1405	24	narrowly	narrowly	ADV
ftr-434	1405	25	construed	construe	VERB
ftr-434	1405	26	,	,	PUNCT
ftr-434	1405	27	and	and	CCONJ
ftr-434	1405	28	(	(	PUNCT
ftr-434	1405	29	ii	ii	NOUN
ftr-434	1405	30	)	)	PUNCT
ftr-434	1405	31	in	in	ADP
ftr-434	1405	32	fact	fact	NOUN
ftr-434	1405	33	he	he	PRON
ftr-434	1405	34	had	have	AUX
ftr-434	1405	35	transferred	transfer	VERB
ftr-434	1405	36	the	the	DET
ftr-434	1405	37	source	source	NOUN
ftr-434	1405	38	code	code	NOUN
ftr-434	1405	39	,	,	PUNCT
ftr-434	1405	40	object	object	VERB
ftr-434	1405	41	code	code	NOUN
ftr-434	1405	42	,	,	PUNCT
ftr-434	1405	43	and252	and252	PROPN
ftr-434	1405	44	manuals	manual	NOUN
ftr-434	1405	45	,	,	PUNCT
ftr-434	1405	46	and	and	CCONJ
ftr-434	1405	47	these	these	DET
ftr-434	1405	48	items	item	NOUN
ftr-434	1405	49	were	be	AUX
ftr-434	1405	50	all	all	ADV
ftr-434	1405	51	eligible	eligible	ADJ
ftr-434	1405	52	for	for	ADP
ftr-434	1405	53	copyright	copyright	NOUN
ftr-434	1405	54	protection	protection	NOUN
ftr-434	1405	55	.	.	PUNCT
ftr-434	1406	1	as	as	ADP
ftr-434	1406	2	a	a	DET
ftr-434	1406	3	result	result	NOUN
ftr-434	1406	4	,	,	PUNCT
ftr-434	1406	5	the	the	DET
ftr-434	1406	6	tax	tax	NOUN
ftr-434	1406	7	court	court	NOUN
ftr-434	1406	8	concluded	conclude	VERB
ftr-434	1406	9	that	that	SCONJ
ftr-434	1406	10	mr	mr	PROPN
ftr-434	1406	11	.	.	PROPN
ftr-434	1406	12	levy	levy	PROPN
ftr-434	1406	13	’s	’s	PART
ftr-434	1406	14	gain	gain	NOUN
ftr-434	1406	15	on	on	ADP
ftr-434	1406	16	the	the	DET
ftr-434	1406	17	sale	sale	NOUN
ftr-434	1406	18	of	of	ADP
ftr-434	1406	19	the	the	DET
ftr-434	1406	20	software	software	NOUN
ftr-434	1406	21	was	be	AUX
ftr-434	1406	22	subject	subject	ADJ
ftr-434	1406	23	to	to	ADP
ftr-434	1406	24	tax	tax	NOUN
ftr-434	1406	25	at	at	ADP
ftr-434	1406	26	ordinary	ordinary	ADJ
ftr-434	1406	27	income	income	NOUN
ftr-434	1406	28	rates	rate	NOUN
ftr-434	1406	29	.	.	PUNCT
ftr-434	1407	1	most	most	ADV
ftr-434	1407	2	important	important	ADJ
ftr-434	1407	3	,	,	PUNCT
ftr-434	1407	4	the	the	DET
ftr-434	1407	5	tax	tax	NOUN
ftr-434	1407	6	court	court	NOUN
ftr-434	1407	7	stated	state	VERB
ftr-434	1407	8	that	that	SCONJ
ftr-434	1407	9	“	"	PUNCT
ftr-434	1407	10	the	the	DET
ftr-434	1407	11	literal	literal	ADJ
ftr-434	1407	12	language	language	NOUN
ftr-434	1407	13	of	of	ADP
ftr-434	1407	14	section	section	NOUN
ftr-434	1407	15	1.1221	1.1221	NUM
ftr-434	1407	16	-	-	SYM
ftr-434	1407	17	1(c)(1	1(c)(1	NUM
ftr-434	1407	18	)	)	PUNCT
ftr-434	1407	19	,	,	PUNCT
ftr-434	1407	20	income	income	NOUN
ftr-434	1407	21	tax	tax	NOUN
ftr-434	1407	22	regs	reg	NOUN
ftr-434	1407	23	.	.	PUNCT
ftr-434	1407	24	,	,	PUNCT
ftr-434	1407	25	provides	provide	VERB
ftr-434	1407	26	that	that	DET
ftr-434	1407	27	exception	exception	NOUN
ftr-434	1407	28	to	to	ADP
ftr-434	1407	29	the	the	DET
ftr-434	1407	30	definition	definition	NOUN
ftr-434	1407	31	of	of	ADP
ftr-434	1407	32	a	a	DET
ftr-434	1407	33	capital	capital	NOUN
ftr-434	1407	34	asset	asset	NOUN
ftr-434	1407	35	set	set	VERB
ftr-434	1407	36	forth	forth	ADP
ftr-434	1407	37	in	in	ADP
ftr-434	1407	38	section	section	NOUN
ftr-434	1407	39	1221(a)(3	1221(a)(3	NUM
ftr-434	1407	40	)	)	PUNCT
ftr-434	1407	41	includes	include	VERB
ftr-434	1407	42	those	those	DET
ftr-434	1407	43	assets	asset	NOUN
ftr-434	1407	44	eligible	eligible	ADJ
ftr-434	1407	45	for	for	ADP
ftr-434	1407	46	copyright	copyright	NOUN
ftr-434	1407	47	protection	protection	NOUN
ftr-434	1407	48	whether	whether	SCONJ
ftr-434	1407	49	or	or	CCONJ
ftr-434	1407	50	not	not	PART
ftr-434	1407	51	such	such	ADJ
ftr-434	1407	52	protection	protection	NOUN
ftr-434	1407	53	is	be	AUX
ftr-434	1407	54	sought	seek	VERB
ftr-434	1407	55	.	.	PUNCT
ftr-434	1407	56	”	"	PUNCT
ftr-434	1408	1	this	this	DET
ftr-434	1408	2	language	language	NOUN
ftr-434	1408	3	could	could	AUX
ftr-434	1408	4	be	be	AUX
ftr-434	1408	5	of	of	ADP
ftr-434	1408	6	special	special	ADJ
ftr-434	1408	7	importance	importance	NOUN
ftr-434	1408	8	to	to	PART
ftr-434	1408	9	an253	an253	VERB
ftr-434	1408	10	individual	individual	ADJ
ftr-434	1408	11	amateur	amateur	ADJ
ftr-434	1408	12	software	software	NOUN
ftr-434	1408	13	developer	developer	NOUN
ftr-434	1408	14	who	who	PRON
ftr-434	1408	15	desires	desire	VERB
ftr-434	1408	16	to	to	PART
ftr-434	1408	17	donate	donate	VERB
ftr-434	1408	18	the	the	DET
ftr-434	1408	19	software	software	NOUN
ftr-434	1408	20	and	and	CCONJ
ftr-434	1408	21	all	all	DET
ftr-434	1408	22	related	related	ADJ
ftr-434	1408	23	rights	right	NOUN
ftr-434	1408	24	to	to	ADP
ftr-434	1408	25	charity	charity	NOUN
ftr-434	1408	26	–	–	PUNCT
ftr-434	1408	27	it	it	PRON
ftr-434	1408	28	suggests	suggest	VERB
ftr-434	1408	29	that	that	SCONJ
ftr-434	1408	30	if	if	SCONJ
ftr-434	1408	31	property	property	NOUN
ftr-434	1408	32	(	(	PUNCT
ftr-434	1408	33	such	such	ADJ
ftr-434	1408	34	as	as	ADP
ftr-434	1408	35	computer	computer	NOUN
ftr-434	1408	36	software	software	NOUN
ftr-434	1408	37	)	)	PUNCT
ftr-434	1408	38	is	be	AUX
ftr-434	1408	39	eligible	eligible	ADJ
ftr-434	1408	40	for	for	ADP
ftr-434	1408	41	copyright	copyright	NOUN
ftr-434	1408	42	protection	protection	NOUN
ftr-434	1408	43	,	,	PUNCT
ftr-434	1408	44	it	it	PRON
ftr-434	1408	45	will	will	AUX
ftr-434	1408	46	not	not	PART
ftr-434	1408	47	be	be	AUX
ftr-434	1408	48	considered	consider	VERB
ftr-434	1408	49	a	a	DET
ftr-434	1408	50	“	"	PUNCT
ftr-434	1408	51	capital	capital	NOUN
ftr-434	1408	52	asset	asset	NOUN
ftr-434	1408	53	”	"	PUNCT
ftr-434	1408	54	even	even	ADV
ftr-434	1408	55	if	if	SCONJ
ftr-434	1408	56	the	the	DET
ftr-434	1408	57	property	property	NOUN
ftr-434	1408	58	is	be	AUX
ftr-434	1408	59	also	also	ADV
ftr-434	1408	60	eligible	eligible	ADJ
ftr-434	1408	61	for	for	ADP
ftr-434	1408	62	patent	patent	NOUN
ftr-434	1408	63	or	or	CCONJ
ftr-434	1408	64	trade	trade	NOUN
ftr-434	1408	65	secret	secret	ADJ
ftr-434	1408	66	protection	protection	NOUN
ftr-434	1408	67	.	.	PUNCT
ftr-434	1409	1	249	249	NUM
ftr-434	1409	2	.	.	PUNCT
ftr-434	1410	1	i	i	PRON
ftr-434	1410	2	d.	d.	PROPN
ftr-434	1410	3	at	at	ADP
ftr-434	1410	4	535	535	NUM
ftr-434	1410	5	.	.	PUNCT
ftr-434	1411	1	the	the	DET
ftr-434	1411	2	case	case	NOUN
ftr-434	1411	3	does	do	AUX
ftr-434	1411	4	not	not	PART
ftr-434	1411	5	state	state	VERB
ftr-434	1411	6	the	the	DET
ftr-434	1411	7	exact	exact	ADJ
ftr-434	1411	8	amount	amount	NOUN
ftr-434	1411	9	of	of	ADP
ftr-434	1411	10	payments	payment	NOUN
ftr-434	1411	11	made	make	VERB
ftr-434	1411	12	to	to	ADP
ftr-434	1411	13	mr	mr	PROPN
ftr-434	1411	14	.	.	PROPN
ftr-434	1411	15	levy	levy	PROPN
ftr-434	1411	16	,	,	PUNCT
ftr-434	1411	17	but	but	CCONJ
ftr-434	1411	18	the	the	DET
ftr-434	1411	19	amount	amount	NOUN
ftr-434	1411	20	of	of	ADP
ftr-434	1411	21	tax	tax	NOUN
ftr-434	1411	22	in	in	ADP
ftr-434	1411	23	dispute	dispute	NOUN
ftr-434	1411	24	was	be	AUX
ftr-434	1411	25	approximately	approximately	ADV
ftr-434	1411	26	$	$	SYM
ftr-434	1411	27	29,000	29,000	NUM
ftr-434	1411	28	.	.	PUNCT
ftr-434	1412	1	presumably	presumably	ADV
ftr-434	1412	2	mr	mr	PROPN
ftr-434	1412	3	.	.	PROPN
ftr-434	1412	4	levy	levy	PROPN
ftr-434	1412	5	had	have	VERB
ftr-434	1412	6	little	little	ADJ
ftr-434	1412	7	or	or	CCONJ
ftr-434	1412	8	no	no	PRON
ftr-434	1412	9	tax	tax	NOUN
ftr-434	1412	10	basis	basis	NOUN
ftr-434	1412	11	in	in	ADP
ftr-434	1412	12	the	the	DET
ftr-434	1412	13	software	software	NOUN
ftr-434	1412	14	,	,	PUNCT
ftr-434	1412	15	and	and	CCONJ
ftr-434	1412	16	he	he	PRON
ftr-434	1412	17	paid	pay	VERB
ftr-434	1412	18	a	a	DET
ftr-434	1412	19	20	20	NUM
ftr-434	1412	20	%	%	NOUN
ftr-434	1412	21	long	long	ADJ
ftr-434	1412	22	-	-	PUNCT
ftr-434	1412	23	term	term	NOUN
ftr-434	1412	24	capital	capital	NOUN
ftr-434	1412	25	gains	gain	NOUN
ftr-434	1412	26	tax	tax	NOUN
ftr-434	1412	27	on	on	ADP
ftr-434	1412	28	the	the	DET
ftr-434	1412	29	sale	sale	NOUN
ftr-434	1412	30	price	price	NOUN
ftr-434	1412	31	.	.	PUNCT
ftr-434	1413	1	the	the	DET
ftr-434	1413	2	tax	tax	NOUN
ftr-434	1413	3	deficiency	deficiency	NOUN
ftr-434	1413	4	would	would	AUX
ftr-434	1413	5	represent	represent	VERB
ftr-434	1413	6	the	the	DET
ftr-434	1413	7	difference	difference	NOUN
ftr-434	1413	8	between	between	ADP
ftr-434	1413	9	the	the	DET
ftr-434	1413	10	tax	tax	NOUN
ftr-434	1413	11	if	if	SCONJ
ftr-434	1413	12	the	the	DET
ftr-434	1413	13	sale	sale	NOUN
ftr-434	1413	14	price	price	NOUN
ftr-434	1413	15	was	be	AUX
ftr-434	1413	16	subject	subject	ADJ
ftr-434	1413	17	to	to	ADP
ftr-434	1413	18	ordinary	ordinary	ADJ
ftr-434	1413	19	income	income	NOUN
ftr-434	1413	20	tax	tax	NOUN
ftr-434	1413	21	(	(	PUNCT
ftr-434	1413	22	presumably	presumably	ADV
ftr-434	1413	23	taxed	tax	VERB
ftr-434	1413	24	at	at	ADP
ftr-434	1413	25	a	a	DET
ftr-434	1413	26	50	50	NUM
ftr-434	1413	27	%	%	NOUN
ftr-434	1413	28	rate	rate	NOUN
ftr-434	1413	29	)	)	PUNCT
ftr-434	1413	30	and	and	CCONJ
ftr-434	1413	31	the	the	DET
ftr-434	1413	32	long	long	ADJ
ftr-434	1413	33	-	-	PUNCT
ftr-434	1413	34	term	term	NOUN
ftr-434	1413	35	capital	capital	NOUN
ftr-434	1413	36	gain	gain	VERB
ftr-434	1413	37	tax	tax	NOUN
ftr-434	1413	38	rate	rate	NOUN
ftr-434	1413	39	(	(	PUNCT
ftr-434	1413	40	20	20	NUM
ftr-434	1413	41	%	%	NOUN
ftr-434	1413	42	)	)	PUNCT
ftr-434	1413	43	.	.	PUNCT
ftr-434	1414	1	thus	thus	ADV
ftr-434	1414	2	,	,	PUNCT
ftr-434	1414	3	the	the	DET
ftr-434	1414	4	sales	sale	NOUN
ftr-434	1414	5	price	price	NOUN
ftr-434	1414	6	likely	likely	ADV
ftr-434	1414	7	was	be	AUX
ftr-434	1414	8	approximately	approximately	ADV
ftr-434	1414	9	$	$	SYM
ftr-434	1414	10	100,000	100,000	NUM
ftr-434	1414	11	[	[	SYM
ftr-434	1414	12	$	$	SYM
ftr-434	1414	13	29,000/(50%-20	29,000/(50%-20	NUM
ftr-434	1414	14	%	%	NOUN
ftr-434	1414	15	)	)	PUNCT
ftr-434	1414	16	=	=	PUNCT
ftr-434	1414	17	$	$	SYM
ftr-434	1414	18	96,666	96,666	NUM
ftr-434	1414	19	]	]	PUNCT
ftr-434	1414	20	.	.	PUNCT
ftr-434	1415	1	250	250	NUM
ftr-434	1415	2	.	.	X
ftr-434	1416	1	64	64	NUM
ftr-434	1416	2	t.c.m	t.c.m	NOUN
ftr-434	1416	3	.	.	PUNCT
ftr-434	1417	1	(	(	PUNCT
ftr-434	1417	2	cch	cch	NOUN
ftr-434	1417	3	)	)	PUNCT
ftr-434	1417	4	at	at	ADP
ftr-434	1417	5	535	535	NUM
ftr-434	1417	6	.	.	PUNCT
ftr-434	1417	7	251	251	NUM
ftr-434	1417	8	.	.	PUNCT
ftr-434	1418	1	irc	irc	AUX
ftr-434	1418	2	§	§	PROPN
ftr-434	1418	3	1221(a)(3	1221(a)(3	NUM
ftr-434	1418	4	)	)	PUNCT
ftr-434	1418	5	provides	provide	VERB
ftr-434	1418	6	that	that	SCONJ
ftr-434	1418	7	“	"	PUNCT
ftr-434	1418	8	a	a	DET
ftr-434	1418	9	copyright	copyright	NOUN
ftr-434	1418	10	,	,	PUNCT
ftr-434	1418	11	literary	literary	ADJ
ftr-434	1418	12	.	.	PUNCT
ftr-434	1418	13	.	.	PUNCT
ftr-434	1419	1	.	.	PUNCT
ftr-434	1420	1	composition	composition	NOUN
ftr-434	1420	2	.	.	PUNCT
ftr-434	1420	3	.	.	PUNCT
ftr-434	1421	1	.	.	PUNCT
ftr-434	1422	1	or	or	CCONJ
ftr-434	1422	2	similar	similar	ADJ
ftr-434	1422	3	property	property	NOUN
ftr-434	1422	4	.	.	PUNCT
ftr-434	1422	5	.	.	PUNCT
ftr-434	1422	6	.	.	PUNCT
ftr-434	1422	7	”	"	PUNCT
ftr-434	1422	8	will	will	AUX
ftr-434	1422	9	not	not	PART
ftr-434	1422	10	be	be	AUX
ftr-434	1422	11	treated	treat	VERB
ftr-434	1422	12	as	as	ADP
ftr-434	1422	13	a	a	DET
ftr-434	1422	14	capital	capital	NOUN
ftr-434	1422	15	asset	asset	NOUN
ftr-434	1422	16	.	.	PUNCT
ftr-434	1423	1	(	(	PUNCT
ftr-434	1423	2	emphasis	emphasis	NOUN
ftr-434	1423	3	added	add	VERB
ftr-434	1423	4	)	)	PUNCT
ftr-434	1423	5	regs	reg	NOUN
ftr-434	1423	6	.	.	PUNCT
ftr-434	1424	1	§	§	PROPN
ftr-434	1424	2	1.1221	1.1221	NUM
ftr-434	1424	3	-	-	SYM
ftr-434	1424	4	1(c)(1	1(c)(1	NUM
ftr-434	1424	5	)	)	PUNCT
ftr-434	1424	6	provides	provide	VERB
ftr-434	1424	7	that	that	SCONJ
ftr-434	1424	8	“	"	PUNCT
ftr-434	1424	9	the	the	DET
ftr-434	1424	10	phrase	phrase	NOUN
ftr-434	1424	11	‘	'	PUNCT
ftr-434	1424	12	similar	similar	ADJ
ftr-434	1424	13	property	property	NOUN
ftr-434	1424	14	’	'	PUNCT
ftr-434	1424	15	includes	include	VERB
ftr-434	1424	16	for	for	ADP
ftr-434	1424	17	example	example	NOUN
ftr-434	1424	18	,	,	PUNCT
ftr-434	1424	19	such	such	ADJ
ftr-434	1424	20	property	property	NOUN
ftr-434	1424	21	as	as	ADP
ftr-434	1424	22	a	a	DET
ftr-434	1424	23	theatrical	theatrical	ADJ
ftr-434	1424	24	production	production	NOUN
ftr-434	1424	25	,	,	PUNCT
ftr-434	1424	26	a	a	DET
ftr-434	1424	27	radio	radio	NOUN
ftr-434	1424	28	program	program	NOUN
ftr-434	1424	29	,	,	PUNCT
ftr-434	1424	30	a	a	DET
ftr-434	1424	31	newspaper	newspaper	NOUN
ftr-434	1424	32	cartoon	cartoon	NOUN
ftr-434	1424	33	strip	strip	PROPN
ftr-434	1424	34	,	,	PUNCT
ftr-434	1424	35	or	or	CCONJ
ftr-434	1424	36	any	any	DET
ftr-434	1424	37	other	other	ADJ
ftr-434	1424	38	property	property	NOUN
ftr-434	1424	39	eligible	eligible	ADJ
ftr-434	1424	40	for	for	ADP
ftr-434	1424	41	copyright	copyright	NOUN
ftr-434	1424	42	protection	protection	NOUN
ftr-434	1424	43	.	.	PUNCT
ftr-434	1424	44	.	.	PUNCT
ftr-434	1424	45	.	.	PUNCT
ftr-434	1425	1	.	.	PUNCT
ftr-434	1425	2	”	"	PUNCT
ftr-434	1426	1	(	(	PUNCT
ftr-434	1426	2	emphasis	emphasis	NOUN
ftr-434	1426	3	added	add	VERB
ftr-434	1426	4	)	)	PUNCT
ftr-434	1426	5	.	.	PUNCT
ftr-434	1427	1	252	252	NUM
ftr-434	1427	2	.	.	PUNCT
ftr-434	1428	1	i	i	PRON
ftr-434	1428	2	d.	d.	PROPN
ftr-434	1428	3	at	at	ADP
ftr-434	1428	4	535	535	NUM
ftr-434	1428	5	(	(	PUNCT
ftr-434	1428	6	quoting	quote	VERB
ftr-434	1428	7	united	united	PROPN
ftr-434	1428	8	states	states	PROPN
ftr-434	1428	9	v.	v.	ADP
ftr-434	1428	10	midland	midland	PROPN
ftr-434	1428	11	-	-	PUNCT
ftr-434	1428	12	ross	ross	PROPN
ftr-434	1428	13	corp	corp	PROPN
ftr-434	1428	14	.	.	PROPN
ftr-434	1428	15	,	,	PUNCT
ftr-434	1428	16	381	381	NUM
ftr-434	1428	17	u.s	u.s	PROPN
ftr-434	1428	18	.	.	PROPN
ftr-434	1428	19	54	54	NUM
ftr-434	1428	20	,	,	PUNCT
ftr-434	1428	21	56	56	NUM
ftr-434	1428	22	(	(	PUNCT
ftr-434	1428	23	1965	1965	NUM
ftr-434	1428	24	)	)	PUNCT
ftr-434	1428	25	)	)	PUNCT
ftr-434	1428	26	.	.	PUNCT
ftr-434	1429	1	253	253	NUM
ftr-434	1429	2	.	.	PUNCT
ftr-434	1430	1	i	i	PRON
ftr-434	1430	2	d.	d.	PROPN
ftr-434	1430	3	at	at	ADP
ftr-434	1430	4	536	536	NUM
ftr-434	1430	5	(	(	PUNCT
ftr-434	1430	6	emphasis	emphasis	NOUN
ftr-434	1430	7	added	add	VERB
ftr-434	1430	8	)	)	PUNCT
ftr-434	1430	9	.	.	PUNCT
ftr-434	1431	1	it	it	PRON
ftr-434	1431	2	should	should	AUX
ftr-434	1431	3	be	be	AUX
ftr-434	1431	4	noted	note	VERB
ftr-434	1431	5	that	that	SCONJ
ftr-434	1431	6	regs	reg	NOUN
ftr-434	1431	7	.	.	PUNCT
ftr-434	1432	1	§	§	PROPN
ftr-434	1432	2	1.12211(c)(1	1.12211(c)(1	NUM
ftr-434	1432	3	)	)	PUNCT
ftr-434	1432	4	was	be	AUX
ftr-434	1432	5	adopted	adopt	VERB
ftr-434	1432	6	in	in	ADP
ftr-434	1432	7	1957	1957	NUM
ftr-434	1432	8	.	.	PUNCT
ftr-434	1433	1	in	in	ADP
ftr-434	1433	2	1957	1957	NUM
ftr-434	1433	3	,	,	PUNCT
ftr-434	1433	4	it	it	PRON
ftr-434	1433	5	was	be	AUX
ftr-434	1433	6	still	still	ADV
ftr-434	1433	7	necessary	necessary	ADJ
ftr-434	1433	8	for	for	ADP
ftr-434	1433	9	a	a	DET
ftr-434	1433	10	creator	creator	NOUN
ftr-434	1433	11	seeking	seek	VERB
ftr-434	1433	12	copyright	copyright	NOUN
ftr-434	1433	13	protection	protection	NOUN
ftr-434	1433	14	to	to	PART
ftr-434	1433	15	include	include	VERB
ftr-434	1433	16	the	the	DET
ftr-434	1433	17	copyright	copyright	NOUN
ftr-434	1433	18	symbol	symbol	NOUN
ftr-434	1433	19	©	©	PROPN
ftr-434	1433	20	,	,	PUNCT
ftr-434	1433	21	year	year	NOUN
ftr-434	1433	22	,	,	PUNCT
ftr-434	1433	23	and	and	CCONJ
ftr-434	1433	24	the	the	DET
ftr-434	1433	25	name	name	NOUN
ftr-434	1433	26	of	of	ADP
ftr-434	1433	27	the	the	DET
ftr-434	1433	28	author	author	NOUN
ftr-434	1433	29	when	when	SCONJ
ftr-434	1433	30	publishing	publish	VERB
ftr-434	1433	31	the	the	DET
ftr-434	1433	32	work	work	NOUN
ftr-434	1433	33	.	.	PUNCT
ftr-434	1434	1	as	as	ADP
ftr-434	1434	2	a	a	DET
ftr-434	1434	3	result	result	NOUN
ftr-434	1434	4	of	of	ADP
ftr-434	1434	5	changes	change	NOUN
ftr-434	1434	6	in	in	ADP
ftr-434	1434	7	1976	1976	NUM
ftr-434	1434	8	,	,	PUNCT
ftr-434	1434	9	copyright	copyright	NOUN
ftr-434	1434	10	protection	protection	NOUN
ftr-434	1434	11	arises	arise	VERB
ftr-434	1434	12	automatically	automatically	ADV
ftr-434	1434	13	when	when	SCONJ
ftr-434	1434	14	a	a	DET
ftr-434	1434	15	work	work	NOUN
ftr-434	1434	16	is	be	AUX
ftr-434	1434	17	fixed	fix	VERB
ftr-434	1434	18	in	in	ADP
ftr-434	1434	19	a	a	DET
ftr-434	1434	20	tangible	tangible	ADJ
ftr-434	1434	21	medium	medium	NOUN
ftr-434	1434	22	,	,	PUNCT
ftr-434	1434	23	so	so	SCONJ
ftr-434	1434	24	that	that	SCONJ
ftr-434	1434	25	copyright	copyright	NOUN
ftr-434	1434	26	protection	protection	NOUN
ftr-434	1434	27	arises	arise	VERB
ftr-434	1434	28	without	without	ADP
ftr-434	1434	29	the	the	DET
ftr-434	1434	30	need	need	NOUN
ftr-434	1434	31	for	for	SCONJ
ftr-434	1434	32	the	the	DET
ftr-434	1434	33	creator	creator	NOUN
ftr-434	1434	34	to	to	PART
ftr-434	1434	35	affirmatively	affirmatively	ADV
ftr-434	1434	36	“	"	PUNCT
ftr-434	1434	37	seek	seek	VERB
ftr-434	1434	38	”	"	PUNCT
ftr-434	1434	39	copyright	copyright	NOUN
ftr-434	1434	40	protection	protection	NOUN
ftr-434	1434	41	.	.	PUNCT
ftr-434	1435	1	see	see	VERB
ftr-434	1435	2	17	17	NUM
ftr-434	1435	3	u.s.c	u.s.c	ADJ
ftr-434	1435	4	.	.	PUNCT
ftr-434	1436	1	§	§	PROPN
ftr-434	1436	2	102(a	102(a	PROPN
ftr-434	1436	3	)	)	PUNCT
ftr-434	1436	4	(	(	PUNCT
ftr-434	1436	5	“	"	PUNCT
ftr-434	1436	6	copyright	copyright	NOUN
ftr-434	1436	7	protection	protection	NOUN
ftr-434	1436	8	subsists	subsist	NOUN
ftr-434	1436	9	.	.	PUNCT
ftr-434	1436	10	.	.	PUNCT
ftr-434	1436	11	.	.	PUNCT
ftr-434	1437	1	in	in	ADP
ftr-434	1437	2	original	original	ADJ
ftr-434	1437	3	works	work	NOUN
ftr-434	1437	4	of	of	ADP
ftr-434	1437	5	authorship	authorship	NOUN
ftr-434	1437	6	fixed	fix	VERB
ftr-434	1437	7	in	in	ADP
ftr-434	1437	8	any	any	DET
ftr-434	1437	9	tangible	tangible	ADJ
ftr-434	1437	10	medium	medium	NOUN
ftr-434	1437	11	of	of	ADP
ftr-434	1437	12	expression	expression	NOUN
ftr-434	1437	13	.	.	PUNCT
ftr-434	1437	14	”	"	PUNCT
ftr-434	1437	15	)	)	PUNCT
ftr-434	1437	16	(	(	PUNCT
ftr-434	1437	17	emphasis	emphasis	NOUN
ftr-434	1437	18	added	add	VERB
ftr-434	1437	19	)	)	PUNCT
ftr-434	1437	20	.	.	PUNCT
ftr-434	1438	1	602	602	NUM
ftr-434	1438	2	florida	florida	PROPN
ftr-434	1438	3	tax	tax	NOUN
ftr-434	1438	4	review	review	NOUN
ftr-434	1439	1	[	[	X
ftr-434	1439	2	vol.5:8	vol.5:8	NOUN
ftr-434	1439	3	for	for	ADP
ftr-434	1439	4	the	the	DET
ftr-434	1439	5	reasons	reason	NOUN
ftr-434	1439	6	set	set	VERB
ftr-434	1439	7	forth	forth	ADP
ftr-434	1439	8	in	in	ADP
ftr-434	1439	9	the	the	DET
ftr-434	1439	10	next	next	ADJ
ftr-434	1439	11	section	section	NOUN
ftr-434	1439	12	,	,	PUNCT
ftr-434	1439	13	the	the	DET
ftr-434	1439	14	author	author	NOUN
ftr-434	1439	15	believes	believe	VERB
ftr-434	1439	16	that	that	SCONJ
ftr-434	1439	17	such	such	DET
ftr-434	1439	18	an	an	DET
ftr-434	1439	19	approach	approach	NOUN
ftr-434	1439	20	is	be	AUX
ftr-434	1439	21	not	not	PART
ftr-434	1439	22	appropriate	appropriate	ADJ
ftr-434	1439	23	.	.	PUNCT
ftr-434	1440	1	b.	b.	NOUN
ftr-434	1440	2	potential	potential	ADJ
ftr-434	1440	3	challenges	challenge	NOUN
ftr-434	1440	4	to	to	PART
ftr-434	1440	5	levy	levy	VERB
ftr-434	1440	6	the	the	DET
ftr-434	1440	7	interpretation	interpretation	NOUN
ftr-434	1440	8	of	of	ADP
ftr-434	1440	9	regulations	regulation	NOUN
ftr-434	1440	10	section	section	VERB
ftr-434	1440	11	1.1221	1.1221	NUM
ftr-434	1440	12	-	-	SYM
ftr-434	1440	13	1(c)(1	1(c)(1	NUM
ftr-434	1440	14	)	)	PUNCT
ftr-434	1440	15	by	by	ADP
ftr-434	1440	16	the	the	DET
ftr-434	1440	17	tax	tax	NOUN
ftr-434	1440	18	court	court	NOUN
ftr-434	1440	19	in	in	ADP
ftr-434	1440	20	levy	levy	NOUN
ftr-434	1440	21	,	,	PUNCT
ftr-434	1440	22	and	and	CCONJ
ftr-434	1440	23	its	its	PRON
ftr-434	1440	24	application	application	NOUN
ftr-434	1440	25	to	to	ADP
ftr-434	1440	26	other	other	ADJ
ftr-434	1440	27	situations	situation	NOUN
ftr-434	1440	28	,	,	PUNCT
ftr-434	1440	29	can	can	AUX
ftr-434	1440	30	be	be	AUX
ftr-434	1440	31	challenged	challenge	VERB
ftr-434	1440	32	on	on	ADP
ftr-434	1440	33	a	a	DET
ftr-434	1440	34	number	number	NOUN
ftr-434	1440	35	of	of	ADP
ftr-434	1440	36	grounds	ground	NOUN
ftr-434	1440	37	.	.	PUNCT
ftr-434	1441	1	again	again	ADV
ftr-434	1441	2	,	,	PUNCT
ftr-434	1441	3	section	section	NOUN
ftr-434	1441	4	1221(a)(3	1221(a)(3	NUM
ftr-434	1441	5	)	)	PUNCT
ftr-434	1441	6	provides	provide	VERB
ftr-434	1441	7	that	that	SCONJ
ftr-434	1441	8	“	"	PUNCT
ftr-434	1441	9	a	a	DET
ftr-434	1441	10	copyright	copyright	NOUN
ftr-434	1441	11	,	,	PUNCT
ftr-434	1441	12	literary	literary	ADJ
ftr-434	1441	13	.	.	PUNCT
ftr-434	1441	14	.	.	PUNCT
ftr-434	1441	15	.	.	PUNCT
ftr-434	1442	1	composition	composition	NOUN
ftr-434	1442	2	.	.	PUNCT
ftr-434	1442	3	.	.	PUNCT
ftr-434	1443	1	.	.	PUNCT
ftr-434	1444	1	or	or	CCONJ
ftr-434	1444	2	similar	similar	ADJ
ftr-434	1444	3	property	property	NOUN
ftr-434	1444	4	.	.	PUNCT
ftr-434	1444	5	.	.	PUNCT
ftr-434	1444	6	.	.	PUNCT
ftr-434	1445	1	.	.	PUNCT
ftr-434	1445	2	”	"	PUNCT
ftr-434	1445	3	will	will	AUX
ftr-434	1445	4	not	not	PART
ftr-434	1445	5	be	be	AUX
ftr-434	1445	6	treated	treat	VERB
ftr-434	1445	7	as	as	ADP
ftr-434	1445	8	a	a	DET
ftr-434	1445	9	capital	capital	NOUN
ftr-434	1445	10	asset	asset	NOUN
ftr-434	1445	11	,	,	PUNCT
ftr-434	1445	12	and	and	CCONJ
ftr-434	1445	13	regulations	regulation	NOUN
ftr-434	1445	14	section	section	VERB
ftr-434	1445	15	1.1221	1.1221	NUM
ftr-434	1445	16	-	-	SYM
ftr-434	1445	17	1(c)(1	1(c)(1	NUM
ftr-434	1445	18	)	)	PUNCT
ftr-434	1445	19	provides	provide	VERB
ftr-434	1445	20	in	in	ADP
ftr-434	1445	21	relevant	relevant	ADJ
ftr-434	1445	22	part	part	NOUN
ftr-434	1445	23	:	:	PUNCT
ftr-434	1445	24	“	"	PUNCT
ftr-434	1445	25	the	the	DET
ftr-434	1445	26	phrase	phrase	NOUN
ftr-434	1445	27	‘	'	PUNCT
ftr-434	1445	28	similar	similar	ADJ
ftr-434	1445	29	property	property	NOUN
ftr-434	1445	30	’	'	PUNCT
ftr-434	1445	31	includes	include	VERB
ftr-434	1445	32	for	for	ADP
ftr-434	1445	33	example	example	NOUN
ftr-434	1445	34	,	,	PUNCT
ftr-434	1445	35	such	such	ADJ
ftr-434	1445	36	property	property	NOUN
ftr-434	1445	37	as	as	ADP
ftr-434	1445	38	a	a	DET
ftr-434	1445	39	theatrical	theatrical	ADJ
ftr-434	1445	40	production	production	NOUN
ftr-434	1445	41	,	,	PUNCT
ftr-434	1445	42	a	a	DET
ftr-434	1445	43	radio	radio	NOUN
ftr-434	1445	44	program	program	NOUN
ftr-434	1445	45	,	,	PUNCT
ftr-434	1445	46	a	a	DET
ftr-434	1445	47	newspaper	newspaper	NOUN
ftr-434	1445	48	cartoon	cartoon	NOUN
ftr-434	1445	49	strip	strip	PROPN
ftr-434	1445	50	,	,	PUNCT
ftr-434	1445	51	or	or	CCONJ
ftr-434	1445	52	any	any	DET
ftr-434	1445	53	other	other	ADJ
ftr-434	1445	54	property	property	NOUN
ftr-434	1445	55	eligible	eligible	ADJ
ftr-434	1445	56	for	for	ADP
ftr-434	1445	57	copyright	copyright	NOUN
ftr-434	1445	58	protection	protection	NOUN
ftr-434	1445	59	(	(	PUNCT
ftr-434	1445	60	whether	whether	SCONJ
ftr-434	1445	61	under	under	ADP
ftr-434	1445	62	state	state	NOUN
ftr-434	1445	63	or	or	CCONJ
ftr-434	1445	64	common	common	ADJ
ftr-434	1445	65	law	law	NOUN
ftr-434	1445	66	)	)	PUNCT
ftr-434	1445	67	,	,	PUNCT
ftr-434	1445	68	but	but	CCONJ
ftr-434	1445	69	does	do	AUX
ftr-434	1445	70	not	not	PART
ftr-434	1445	71	include	include	VERB
ftr-434	1445	72	a	a	DET
ftr-434	1445	73	patent	patent	NOUN
ftr-434	1445	74	or	or	CCONJ
ftr-434	1445	75	an	an	DET
ftr-434	1445	76	invention	invention	NOUN
ftr-434	1445	77	.	.	PUNCT
ftr-434	1445	78	.	.	PUNCT
ftr-434	1446	1	.	.	PUNCT
ftr-434	1447	1	.”254	.”254	PUNCT
ftr-434	1448	1	1	1	X
ftr-434	1448	2	.	.	X
ftr-434	1448	3	construction	construction	NOUN
ftr-434	1448	4	of	of	ADP
ftr-434	1448	5	regulations	regulation	NOUN
ftr-434	1448	6	section	section	VERB
ftr-434	1448	7	1.1221	1.1221	NUM
ftr-434	1448	8	-	-	SYM
ftr-434	1448	9	1(c)(1	1(c)(1	NUM
ftr-434	1448	10	)	)	PUNCT
ftr-434	1448	11	so	so	SCONJ
ftr-434	1448	12	that	that	SCONJ
ftr-434	1448	13	the	the	DET
ftr-434	1448	14	“	"	PUNCT
ftr-434	1448	15	patent	patent	NOUN
ftr-434	1448	16	or	or	CCONJ
ftr-434	1448	17	invention	invention	NOUN
ftr-434	1448	18	”	"	PUNCT
ftr-434	1448	19	clause	clause	NOUN
ftr-434	1448	20	has	have	VERB
ftr-434	1448	21	meaning.—first	meaning.—first	NUM
ftr-434	1448	22	,	,	PUNCT
ftr-434	1448	23	“	"	PUNCT
ftr-434	1448	24	it	it	PRON
ftr-434	1448	25	is	be	AUX
ftr-434	1448	26	a	a	DET
ftr-434	1448	27	cardinal	cardinal	ADJ
ftr-434	1448	28	rule	rule	NOUN
ftr-434	1448	29	of	of	ADP
ftr-434	1448	30	statutory	statutory	ADJ
ftr-434	1448	31	construction	construction	NOUN
ftr-434	1448	32	that	that	SCONJ
ftr-434	1448	33	significance	significance	NOUN
ftr-434	1448	34	and	and	CCONJ
ftr-434	1448	35	effect	effect	NOUN
ftr-434	1448	36	should	should	AUX
ftr-434	1448	37	,	,	PUNCT
ftr-434	1448	38	if	if	SCONJ
ftr-434	1448	39	possible	possible	ADJ
ftr-434	1448	40	,	,	PUNCT
ftr-434	1448	41	be	be	AUX
ftr-434	1448	42	accorded	accord	VERB
ftr-434	1448	43	to	to	ADP
ftr-434	1448	44	every	every	DET
ftr-434	1448	45	word	word	NOUN
ftr-434	1448	46	,	,	PUNCT
ftr-434	1448	47	phrase	phrase	NOUN
ftr-434	1448	48	,	,	PUNCT
ftr-434	1448	49	sentence	sentence	NOUN
ftr-434	1448	50	,	,	PUNCT
ftr-434	1448	51	and	and	CCONJ
ftr-434	1448	52	part	part	NOUN
ftr-434	1448	53	of	of	ADP
ftr-434	1448	54	an	an	DET
ftr-434	1448	55	act	act	NOUN
ftr-434	1448	56	.	.	PUNCT
ftr-434	1448	57	”	"	PUNCT
ftr-434	1449	1	in	in	ADP
ftr-434	1449	2	order	order	NOUN
ftr-434	1449	3	to	to	PART
ftr-434	1449	4	give255	give255	PROPN
ftr-434	1449	5	the	the	DET
ftr-434	1449	6	phrase	phrase	NOUN
ftr-434	1449	7	“	"	PUNCT
ftr-434	1449	8	but	but	CCONJ
ftr-434	1449	9	does	do	AUX
ftr-434	1449	10	not	not	PART
ftr-434	1449	11	include	include	VERB
ftr-434	1449	12	a	a	DET
ftr-434	1449	13	patent	patent	NOUN
ftr-434	1449	14	or	or	CCONJ
ftr-434	1449	15	an	an	DET
ftr-434	1449	16	invention	invention	NOUN
ftr-434	1449	17	”	"	PUNCT
ftr-434	1449	18	meaning	meaning	NOUN
ftr-434	1449	19	in	in	ADP
ftr-434	1449	20	regulations	regulation	NOUN
ftr-434	1449	21	section	section	NOUN
ftr-434	1449	22	1.1221	1.1221	NUM
ftr-434	1449	23	-	-	SYM
ftr-434	1449	24	1(c)(1	1(c)(1	NUM
ftr-434	1449	25	)	)	PUNCT
ftr-434	1449	26	,	,	PUNCT
ftr-434	1449	27	that	that	DET
ftr-434	1449	28	language	language	NOUN
ftr-434	1449	29	should	should	AUX
ftr-434	1449	30	be	be	AUX
ftr-434	1449	31	held	hold	VERB
ftr-434	1449	32	to	to	PART
ftr-434	1449	33	exclude	exclude	VERB
ftr-434	1449	34	from	from	ADP
ftr-434	1449	35	the	the	DET
ftr-434	1449	36	definition	definition	NOUN
ftr-434	1449	37	of	of	ADP
ftr-434	1449	38	“	"	PUNCT
ftr-434	1449	39	similar	similar	ADJ
ftr-434	1449	40	property	property	NOUN
ftr-434	1449	41	”	"	PUNCT
ftr-434	1449	42	items	item	NOUN
ftr-434	1449	43	eligible	eligible	ADJ
ftr-434	1449	44	for	for	ADP
ftr-434	1449	45	both	both	PRON
ftr-434	1449	46	patent	patent	NOUN
ftr-434	1449	47	and	and	CCONJ
ftr-434	1449	48	copyright	copyright	NOUN
ftr-434	1449	49	protection	protection	NOUN
ftr-434	1449	50	.	.	PUNCT
ftr-434	1450	1	the	the	DET
ftr-434	1450	2	regulation	regulation	NOUN
ftr-434	1450	3	should	should	AUX
ftr-434	1450	4	be	be	AUX
ftr-434	1450	5	interpreted	interpret	VERB
ftr-434	1450	6	to	to	PART
ftr-434	1450	7	set	set	VERB
ftr-434	1450	8	forth	forth	ADP
ftr-434	1450	9	a	a	DET
ftr-434	1450	10	general	general	ADJ
ftr-434	1450	11	rule	rule	NOUN
ftr-434	1450	12	(	(	PUNCT
ftr-434	1450	13	“	"	PUNCT
ftr-434	1450	14	‘	'	PUNCT
ftr-434	1450	15	similar	similar	ADJ
ftr-434	1450	16	property	property	NOUN
ftr-434	1450	17	’	'	PUNCT
ftr-434	1450	18	includes	include	VERB
ftr-434	1450	19	.	.	PUNCT
ftr-434	1450	20	.	.	PUNCT
ftr-434	1450	21	.	.	PUNCT
ftr-434	1451	1	any	any	DET
ftr-434	1451	2	other	other	ADJ
ftr-434	1451	3	property	property	NOUN
ftr-434	1451	4	eligible	eligible	ADJ
ftr-434	1451	5	for	for	ADP
ftr-434	1451	6	copyright	copyright	NOUN
ftr-434	1451	7	protection	protection	NOUN
ftr-434	1451	8	”	"	PUNCT
ftr-434	1451	9	)	)	PUNCT
ftr-434	1451	10	,	,	PUNCT
ftr-434	1451	11	and	and	CCONJ
ftr-434	1451	12	an	an	DET
ftr-434	1451	13	exception	exception	NOUN
ftr-434	1451	14	(	(	PUNCT
ftr-434	1451	15	“	"	PUNCT
ftr-434	1451	16	does	do	AUX
ftr-434	1451	17	not	not	PART
ftr-434	1451	18	include	include	VERB
ftr-434	1451	19	a	a	DET
ftr-434	1451	20	patent	patent	NOUN
ftr-434	1451	21	or	or	CCONJ
ftr-434	1451	22	an	an	DET
ftr-434	1451	23	invention	invention	NOUN
ftr-434	1451	24	”	"	PUNCT
ftr-434	1451	25	)	)	PUNCT
ftr-434	1451	26	.	.	PUNCT
ftr-434	1452	1	under	under	ADP
ftr-434	1452	2	this	this	DET
ftr-434	1452	3	interpretation	interpretation	NOUN
ftr-434	1452	4	,	,	PUNCT
ftr-434	1452	5	the	the	DET
ftr-434	1452	6	exception	exception	NOUN
ftr-434	1452	7	(	(	PUNCT
ftr-434	1452	8	“	"	PUNCT
ftr-434	1452	9	does	do	AUX
ftr-434	1452	10	not	not	PART
ftr-434	1452	11	include	include	VERB
ftr-434	1452	12	a	a	DET
ftr-434	1452	13	patent	patent	NOUN
ftr-434	1452	14	or	or	CCONJ
ftr-434	1452	15	an	an	DET
ftr-434	1452	16	invention	invention	NOUN
ftr-434	1452	17	”	"	PUNCT
ftr-434	1452	18	)	)	PUNCT
ftr-434	1452	19	should	should	AUX
ftr-434	1452	20	apply	apply	VERB
ftr-434	1452	21	to	to	ADP
ftr-434	1452	22	items	item	NOUN
ftr-434	1452	23	that	that	PRON
ftr-434	1452	24	can	can	AUX
ftr-434	1452	25	be	be	AUX
ftr-434	1452	26	eligible	eligible	ADJ
ftr-434	1452	27	for	for	ADP
ftr-434	1452	28	both	both	PRON
ftr-434	1452	29	patent	patent	NOUN
ftr-434	1452	30	and	and	CCONJ
ftr-434	1452	31	copyright	copyright	NOUN
ftr-434	1452	32	protection	protection	NOUN
ftr-434	1452	33	.	.	PUNCT
ftr-434	1453	1	this	this	DET
ftr-434	1453	2	interpretation	interpretation	NOUN
ftr-434	1453	3	is	be	AUX
ftr-434	1453	4	needed	need	VERB
ftr-434	1453	5	because	because	SCONJ
ftr-434	1453	6	an	an	DET
ftr-434	1453	7	item	item	NOUN
ftr-434	1453	8	eligible256	eligible256	PROPN
ftr-434	1453	9	for	for	ADP
ftr-434	1453	10	patent	patent	NOUN
ftr-434	1453	11	protection	protection	NOUN
ftr-434	1453	12	only	only	ADV
ftr-434	1453	13	would	would	AUX
ftr-434	1453	14	not	not	PART
ftr-434	1453	15	be	be	AUX
ftr-434	1453	16	covered	cover	VERB
ftr-434	1453	17	by	by	ADP
ftr-434	1453	18	the	the	DET
ftr-434	1453	19	general	general	ADJ
ftr-434	1453	20	rule	rule	NOUN
ftr-434	1453	21	(	(	PUNCT
ftr-434	1453	22	“	"	PUNCT
ftr-434	1453	23	‘	'	PUNCT
ftr-434	1453	24	similar	similar	ADJ
ftr-434	1453	25	property	property	NOUN
ftr-434	1453	26	’	'	PUNCT
ftr-434	1453	27	includes	include	VERB
ftr-434	1453	28	.	.	PUNCT
ftr-434	1453	29	.	.	PUNCT
ftr-434	1453	30	.	.	PUNCT
ftr-434	1454	1	any	any	DET
ftr-434	1454	2	other	other	ADJ
ftr-434	1454	3	property	property	NOUN
ftr-434	1454	4	eligible	eligible	ADJ
ftr-434	1454	5	for	for	ADP
ftr-434	1454	6	copyright	copyright	NOUN
ftr-434	1454	7	protection	protection	NOUN
ftr-434	1454	8	”	"	PUNCT
ftr-434	1454	9	)	)	PUNCT
ftr-434	1454	10	,	,	PUNCT
ftr-434	1454	11	and	and	CCONJ
ftr-434	1454	12	there	there	PRON
ftr-434	1454	13	would	would	AUX
ftr-434	1454	14	be	be	AUX
ftr-434	1454	15	no	no	DET
ftr-434	1454	16	need	need	NOUN
ftr-434	1454	17	to	to	PART
ftr-434	1454	18	create	create	VERB
ftr-434	1454	19	an	an	DET
ftr-434	1454	20	exception	exception	NOUN
ftr-434	1454	21	for	for	ADP
ftr-434	1454	22	items	item	NOUN
ftr-434	1454	23	eligible	eligible	ADJ
ftr-434	1454	24	for	for	ADP
ftr-434	1454	25	patent	patent	NOUN
ftr-434	1454	26	protection	protection	NOUN
ftr-434	1454	27	only	only	ADV
ftr-434	1454	28	.	.	PUNCT
ftr-434	1455	1	254	254	NUM
ftr-434	1455	2	.	.	PUNCT
ftr-434	1455	3	regs	reg	NOUN
ftr-434	1455	4	.	.	PUNCT
ftr-434	1456	1	§	§	PROPN
ftr-434	1456	2	1.1221	1.1221	NUM
ftr-434	1456	3	-	-	SYM
ftr-434	1456	4	1(c)(1	1(c)(1	NUM
ftr-434	1456	5	)	)	PUNCT
ftr-434	1456	6	(	(	PUNCT
ftr-434	1456	7	emphasis	emphasis	NOUN
ftr-434	1456	8	added	add	VERB
ftr-434	1456	9	)	)	PUNCT
ftr-434	1456	10	.	.	PUNCT
ftr-434	1457	1	255	255	NUM
ftr-434	1457	2	.	.	X
ftr-434	1458	1	73	73	NUM
ftr-434	1458	2	am	am	NOUN
ftr-434	1458	3	.	.	PUNCT
ftr-434	1459	1	jur	jur	PROPN
ftr-434	1459	2	.	.	PUNCT
ftr-434	1459	3	2d	2d	PROPN
ftr-434	1459	4	,	,	PUNCT
ftr-434	1459	5	statutes	statute	NOUN
ftr-434	1459	6	,	,	PUNCT
ftr-434	1459	7	§	§	PROPN
ftr-434	1459	8	120	120	NUM
ftr-434	1459	9	,	,	PUNCT
ftr-434	1459	10	p.	p.	NOUN
ftr-434	1459	11	330	330	NUM
ftr-434	1459	12	.	.	PUNCT
ftr-434	1460	1	while	while	SCONJ
ftr-434	1460	2	this	this	PRON
ftr-434	1460	3	is	be	AUX
ftr-434	1460	4	a	a	DET
ftr-434	1460	5	regulation	regulation	NOUN
ftr-434	1460	6	rather	rather	ADV
ftr-434	1460	7	than	than	ADP
ftr-434	1460	8	a	a	DET
ftr-434	1460	9	statute	statute	NOUN
ftr-434	1460	10	,	,	PUNCT
ftr-434	1460	11	the	the	DET
ftr-434	1460	12	same	same	ADJ
ftr-434	1460	13	rule	rule	NOUN
ftr-434	1460	14	of	of	ADP
ftr-434	1460	15	construction	construction	NOUN
ftr-434	1460	16	should	should	AUX
ftr-434	1460	17	apply	apply	VERB
ftr-434	1460	18	.	.	PUNCT
ftr-434	1461	1	256	256	NUM
ftr-434	1461	2	.	.	PUNCT
ftr-434	1462	1	if	if	SCONJ
ftr-434	1462	2	the	the	DET
ftr-434	1462	3	phrase	phrase	NOUN
ftr-434	1462	4	“	"	PUNCT
ftr-434	1462	5	does	do	AUX
ftr-434	1462	6	not	not	PART
ftr-434	1462	7	include	include	VERB
ftr-434	1462	8	a	a	DET
ftr-434	1462	9	patent	patent	NOUN
ftr-434	1462	10	or	or	CCONJ
ftr-434	1462	11	an	an	DET
ftr-434	1462	12	invention	invention	NOUN
ftr-434	1462	13	”	"	PUNCT
ftr-434	1462	14	would	would	AUX
ftr-434	1462	15	refer	refer	VERB
ftr-434	1462	16	to	to	ADP
ftr-434	1462	17	items	item	NOUN
ftr-434	1462	18	that	that	PRON
ftr-434	1462	19	are	be	AUX
ftr-434	1462	20	not	not	PART
ftr-434	1462	21	eligible	eligible	ADJ
ftr-434	1462	22	for	for	ADP
ftr-434	1462	23	copyright	copyright	NOUN
ftr-434	1462	24	protection	protection	NOUN
ftr-434	1462	25	,	,	PUNCT
ftr-434	1462	26	those	those	DET
ftr-434	1462	27	words	word	NOUN
ftr-434	1462	28	would	would	AUX
ftr-434	1462	29	be	be	AUX
ftr-434	1462	30	meaningless	meaningless	ADJ
ftr-434	1462	31	in	in	ADP
ftr-434	1462	32	the	the	DET
ftr-434	1462	33	regulation	regulation	NOUN
ftr-434	1462	34	.	.	PUNCT
ftr-434	1463	1	if	if	SCONJ
ftr-434	1463	2	those	those	DET
ftr-434	1463	3	items	item	NOUN
ftr-434	1463	4	were	be	AUX
ftr-434	1463	5	not	not	PART
ftr-434	1463	6	covered	cover	VERB
ftr-434	1463	7	by	by	ADP
ftr-434	1463	8	the	the	DET
ftr-434	1463	9	general	general	ADJ
ftr-434	1463	10	rule	rule	NOUN
ftr-434	1463	11	,	,	PUNCT
ftr-434	1463	12	there	there	PRON
ftr-434	1463	13	would	would	AUX
ftr-434	1463	14	be	be	AUX
ftr-434	1463	15	no	no	DET
ftr-434	1463	16	need	need	NOUN
ftr-434	1463	17	to	to	PART
ftr-434	1463	18	exclude	exclude	VERB
ftr-434	1463	19	them	they	PRON
ftr-434	1463	20	from	from	ADP
ftr-434	1463	21	the	the	DET
ftr-434	1463	22	general	general	ADJ
ftr-434	1463	23	rule	rule	NOUN
ftr-434	1463	24	.	.	PUNCT
ftr-434	1464	1	the	the	DET
ftr-434	1464	2	phrase	phrase	NOUN
ftr-434	1464	3	“	"	PUNCT
ftr-434	1464	4	does	do	AUX
ftr-434	1464	5	not	not	PART
ftr-434	1464	6	include	include	VERB
ftr-434	1464	7	a	a	DET
ftr-434	1464	8	patent	patent	NOUN
ftr-434	1464	9	or	or	CCONJ
ftr-434	1464	10	an	an	DET
ftr-434	1464	11	invention	invention	NOUN
ftr-434	1464	12	”	"	PUNCT
ftr-434	1464	13	should	should	AUX
ftr-434	1464	14	also	also	ADV
ftr-434	1464	15	exclude	exclude	VERB
ftr-434	1464	16	items	item	NOUN
ftr-434	1464	17	eligible	eligible	ADJ
ftr-434	1464	18	for	for	ADP
ftr-434	1464	19	both	both	DET
ftr-434	1464	20	trade	trade	NOUN
ftr-434	1464	21	secret	secret	ADJ
ftr-434	1464	22	and	and	CCONJ
ftr-434	1464	23	copyright	copyright	NOUN
ftr-434	1464	24	protection	protection	NOUN
ftr-434	1464	25	.	.	PUNCT
ftr-434	1465	1	2002	2002	NUM
ftr-434	1465	2	]	]	X
ftr-434	1466	1	it	it	PRON
ftr-434	1466	2	does	do	AUX
ftr-434	1466	3	not	not	PART
ftr-434	1466	4	compute	compute	VERB
ftr-434	1466	5	603	603	NUM
ftr-434	1466	6	2	2	NUM
ftr-434	1466	7	.	.	PUNCT
ftr-434	1466	8	regulation	regulation	NOUN
ftr-434	1466	9	was	be	AUX
ftr-434	1466	10	not	not	PART
ftr-434	1466	11	drafted	draft	VERB
ftr-434	1466	12	with	with	ADP
ftr-434	1466	13	software	software	NOUN
ftr-434	1466	14	in	in	ADP
ftr-434	1466	15	mind.—second	mind.—second	PROPN
ftr-434	1466	16	,	,	PUNCT
ftr-434	1466	17	regulations	regulation	NOUN
ftr-434	1466	18	section	section	VERB
ftr-434	1466	19	1.1221	1.1221	NUM
ftr-434	1466	20	-	-	SYM
ftr-434	1466	21	1(c)(1	1(c)(1	NUM
ftr-434	1466	22	)	)	PUNCT
ftr-434	1466	23	was	be	AUX
ftr-434	1466	24	written	write	VERB
ftr-434	1466	25	in	in	ADP
ftr-434	1466	26	1957	1957	NUM
ftr-434	1466	27	,	,	PUNCT
ftr-434	1466	28	when	when	SCONJ
ftr-434	1466	29	the	the	DET
ftr-434	1466	30	only	only	ADJ
ftr-434	1466	31	items257	items257	NOUN
ftr-434	1466	32	eligible	eligible	ADJ
ftr-434	1466	33	for	for	ADP
ftr-434	1466	34	both	both	DET
ftr-434	1466	35	patent	patent	NOUN
ftr-434	1466	36	and	and	CCONJ
ftr-434	1466	37	copyright	copyright	NOUN
ftr-434	1466	38	protection	protection	NOUN
ftr-434	1466	39	likely	likely	ADV
ftr-434	1466	40	were	be	AUX
ftr-434	1466	41	designs.258	designs.258	ADJ
ftr-434	1466	42	although	although	SCONJ
ftr-434	1466	43	the	the	DET
ftr-434	1466	44	regulation	regulation	NOUN
ftr-434	1466	45	specifically	specifically	ADV
ftr-434	1466	46	mentions	mention	VERB
ftr-434	1466	47	designs	design	NOUN
ftr-434	1466	48	,	,	PUNCT
ftr-434	1466	49	it	it	PRON
ftr-434	1466	50	fails	fail	VERB
ftr-434	1466	51	to	to	PART
ftr-434	1466	52	address	address	VERB
ftr-434	1466	53	designs	design	NOUN
ftr-434	1466	54	that	that	PRON
ftr-434	1466	55	are	be	AUX
ftr-434	1466	56	eligible	eligible	ADJ
ftr-434	1466	57	for	for	ADP
ftr-434	1466	58	both	both	PRON
ftr-434	1466	59	patent	patent	NOUN
ftr-434	1466	60	and	and	CCONJ
ftr-434	1466	61	copyright	copyright	NOUN
ftr-434	1466	62	protection	protection	NOUN
ftr-434	1466	63	.	.	PUNCT
ftr-434	1467	1	the	the	DET
ftr-434	1467	2	writers259	writers259	PROPN
ftr-434	1467	3	257	257	NUM
ftr-434	1467	4	.	.	PUNCT
ftr-434	1468	1	t.d	t.d	X
ftr-434	1468	2	.	.	PROPN
ftr-434	1468	3	6243	6243	NUM
ftr-434	1468	4	,	,	PUNCT
ftr-434	1468	5	1957	1957	NUM
ftr-434	1468	6	-	-	SYM
ftr-434	1468	7	2	2	NUM
ftr-434	1468	8	c.b	c.b	PROPN
ftr-434	1468	9	.	.	PROPN
ftr-434	1468	10	526	526	NUM
ftr-434	1468	11	,	,	PUNCT
ftr-434	1468	12	536	536	NUM
ftr-434	1468	13	.	.	PUNCT
ftr-434	1469	1	258	258	NUM
ftr-434	1469	2	.	.	PUNCT
ftr-434	1470	1	see	see	VERB
ftr-434	1470	2	petry	petry	NOUN
ftr-434	1470	3	,	,	PUNCT
ftr-434	1470	4	supra	supra	PROPN
ftr-434	1470	5	note	note	NOUN
ftr-434	1470	6	247	247	NUM
ftr-434	1470	7	,	,	PUNCT
ftr-434	1470	8	at	at	ADP
ftr-434	1470	9	§	§	PROPN
ftr-434	1470	10	10.05[2	10.05[2	NUM
ftr-434	1470	11	]	]	PUNCT
ftr-434	1470	12	,	,	PUNCT
ftr-434	1470	13	p.	p.	NOUN
ftr-434	1470	14	10	10	NUM
ftr-434	1470	15	-	-	SYM
ftr-434	1470	16	37	37	NUM
ftr-434	1470	17	(	(	PUNCT
ftr-434	1470	18	“	"	PUNCT
ftr-434	1470	19	this	this	PRON
ftr-434	1470	20	is	be	AUX
ftr-434	1470	21	probably	probably	ADV
ftr-434	1470	22	because	because	SCONJ
ftr-434	1470	23	at	at	ADP
ftr-434	1470	24	the	the	DET
ftr-434	1470	25	time	time	NOUN
ftr-434	1470	26	these	these	DET
ftr-434	1470	27	regulations	regulation	NOUN
ftr-434	1470	28	were	be	AUX
ftr-434	1470	29	written	write	VERB
ftr-434	1470	30	,	,	PUNCT
ftr-434	1470	31	there	there	PRON
ftr-434	1470	32	were	be	VERB
ftr-434	1470	33	no	no	DET
ftr-434	1470	34	inventions	invention	NOUN
ftr-434	1470	35	,	,	PUNCT
ftr-434	1470	36	other	other	ADJ
ftr-434	1470	37	than	than	ADP
ftr-434	1470	38	designs	design	NOUN
ftr-434	1470	39	,	,	PUNCT
ftr-434	1470	40	protectable	protectable	VERB
ftr-434	1470	41	under	under	ADP
ftr-434	1470	42	both	both	DET
ftr-434	1470	43	laws	law	NOUN
ftr-434	1470	44	.	.	PUNCT
ftr-434	1470	45	”	"	PUNCT
ftr-434	1470	46	)	)	PUNCT
ftr-434	1470	47	.	.	PUNCT
ftr-434	1471	1	259	259	NUM
ftr-434	1471	2	.	.	PUNCT
ftr-434	1472	1	as	as	SCONJ
ftr-434	1472	2	discussed	discuss	VERB
ftr-434	1472	3	above	above	ADV
ftr-434	1472	4	,	,	PUNCT
ftr-434	1472	5	a	a	DET
ftr-434	1472	6	design	design	NOUN
ftr-434	1472	7	may	may	AUX
ftr-434	1472	8	qualify	qualify	VERB
ftr-434	1472	9	for	for	ADP
ftr-434	1472	10	a	a	DET
ftr-434	1472	11	design	design	NOUN
ftr-434	1472	12	patent	patent	NOUN
ftr-434	1472	13	,	,	PUNCT
ftr-434	1472	14	copyright	copyright	NOUN
ftr-434	1472	15	protection	protection	NOUN
ftr-434	1472	16	,	,	PUNCT
ftr-434	1472	17	and	and	CCONJ
ftr-434	1472	18	trade	trade	NOUN
ftr-434	1472	19	dress	dress	NOUN
ftr-434	1472	20	protection	protection	NOUN
ftr-434	1472	21	.	.	PUNCT
ftr-434	1473	1	see	see	VERB
ftr-434	1473	2	supra	supra	PROPN
ftr-434	1473	3	notes	note	VERB
ftr-434	1473	4	89	89	NUM
ftr-434	1473	5	-	-	SYM
ftr-434	1473	6	96	96	NUM
ftr-434	1473	7	and	and	CCONJ
ftr-434	1473	8	accompanying	accompany	VERB
ftr-434	1473	9	text	text	NOUN
ftr-434	1473	10	.	.	PUNCT
ftr-434	1474	1	irc	irc	AUX
ftr-434	1474	2	§	§	PROPN
ftr-434	1474	3	1221(a)(3	1221(a)(3	NUM
ftr-434	1474	4	)	)	PUNCT
ftr-434	1474	5	precludes	preclude	VERB
ftr-434	1474	6	capital	capital	NOUN
ftr-434	1474	7	gain	gain	VERB
ftr-434	1474	8	treatment	treatment	NOUN
ftr-434	1474	9	on	on	ADP
ftr-434	1474	10	a	a	DET
ftr-434	1474	11	sale	sale	NOUN
ftr-434	1474	12	of	of	ADP
ftr-434	1474	13	“	"	PUNCT
ftr-434	1474	14	a	a	DET
ftr-434	1474	15	copyright	copyright	NOUN
ftr-434	1474	16	,	,	PUNCT
ftr-434	1474	17	a	a	DET
ftr-434	1474	18	literary	literary	ADJ
ftr-434	1474	19	,	,	PUNCT
ftr-434	1474	20	musical	musical	ADJ
ftr-434	1474	21	or	or	CCONJ
ftr-434	1474	22	artistic	artistic	ADJ
ftr-434	1474	23	composition	composition	NOUN
ftr-434	1474	24	,	,	PUNCT
ftr-434	1474	25	a	a	DET
ftr-434	1474	26	letter	letter	NOUN
ftr-434	1474	27	or	or	CCONJ
ftr-434	1474	28	memorandum	memorandum	NOUN
ftr-434	1474	29	,	,	PUNCT
ftr-434	1474	30	or	or	CCONJ
ftr-434	1474	31	similar	similar	ADJ
ftr-434	1474	32	property	property	NOUN
ftr-434	1474	33	.	.	PUNCT
ftr-434	1474	34	.	.	PUNCT
ftr-434	1474	35	.	.	PUNCT
ftr-434	1475	1	.	.	PUNCT
ftr-434	1475	2	”	"	PUNCT
ftr-434	1476	1	(	(	PUNCT
ftr-434	1476	2	emphasis	emphasis	NOUN
ftr-434	1476	3	added	add	VERB
ftr-434	1476	4	)	)	PUNCT
ftr-434	1476	5	.	.	PUNCT
ftr-434	1477	1	in	in	ADP
ftr-434	1477	2	defining	define	VERB
ftr-434	1477	3	“	"	PUNCT
ftr-434	1477	4	similar	similar	ADJ
ftr-434	1477	5	property	property	NOUN
ftr-434	1477	6	,	,	PUNCT
ftr-434	1477	7	”	"	PUNCT
ftr-434	1477	8	the	the	DET
ftr-434	1477	9	regulations	regulation	NOUN
ftr-434	1477	10	provide	provide	VERB
ftr-434	1477	11	:	:	PUNCT
ftr-434	1477	12	“	"	PUNCT
ftr-434	1477	13	the	the	DET
ftr-434	1477	14	phrase	phrase	NOUN
ftr-434	1477	15	‘	'	PUNCT
ftr-434	1477	16	similar	similar	ADJ
ftr-434	1477	17	property	property	NOUN
ftr-434	1477	18	’	'	PUNCT
ftr-434	1477	19	includes	include	VERB
ftr-434	1477	20	,	,	PUNCT
ftr-434	1477	21	for	for	ADP
ftr-434	1477	22	example	example	NOUN
ftr-434	1477	23	,	,	PUNCT
ftr-434	1477	24	such	such	ADJ
ftr-434	1477	25	property	property	NOUN
ftr-434	1477	26	as	as	ADP
ftr-434	1477	27	a	a	DET
ftr-434	1477	28	theatrical	theatrical	ADJ
ftr-434	1477	29	production	production	NOUN
ftr-434	1477	30	,	,	PUNCT
ftr-434	1477	31	a	a	DET
ftr-434	1477	32	radio	radio	NOUN
ftr-434	1477	33	program	program	NOUN
ftr-434	1477	34	,	,	PUNCT
ftr-434	1477	35	a	a	DET
ftr-434	1477	36	newspaper	newspaper	NOUN
ftr-434	1477	37	cartoon	cartoon	NOUN
ftr-434	1477	38	strip	strip	PROPN
ftr-434	1477	39	,	,	PUNCT
ftr-434	1477	40	or	or	CCONJ
ftr-434	1477	41	any	any	DET
ftr-434	1477	42	other	other	ADJ
ftr-434	1477	43	property	property	NOUN
ftr-434	1477	44	eligible	eligible	ADJ
ftr-434	1477	45	for	for	ADP
ftr-434	1477	46	copyright	copyright	NOUN
ftr-434	1477	47	protection	protection	NOUN
ftr-434	1477	48	(	(	PUNCT
ftr-434	1477	49	whether	whether	SCONJ
ftr-434	1477	50	under	under	ADP
ftr-434	1477	51	statute	statute	NOUN
ftr-434	1477	52	or	or	CCONJ
ftr-434	1477	53	common	common	ADJ
ftr-434	1477	54	law	law	NOUN
ftr-434	1477	55	)	)	PUNCT
ftr-434	1477	56	,	,	PUNCT
ftr-434	1477	57	but	but	CCONJ
ftr-434	1477	58	does	do	AUX
ftr-434	1477	59	not	not	PART
ftr-434	1477	60	include	include	VERB
ftr-434	1477	61	a	a	DET
ftr-434	1477	62	patent	patent	NOUN
ftr-434	1477	63	or	or	CCONJ
ftr-434	1477	64	an	an	DET
ftr-434	1477	65	invention	invention	NOUN
ftr-434	1477	66	,	,	PUNCT
ftr-434	1477	67	or	or	CCONJ
ftr-434	1477	68	a	a	DET
ftr-434	1477	69	design	design	NOUN
ftr-434	1477	70	which	which	PRON
ftr-434	1477	71	may	may	AUX
ftr-434	1477	72	be	be	AUX
ftr-434	1477	73	protected	protect	VERB
ftr-434	1477	74	only	only	ADV
ftr-434	1477	75	under	under	ADP
ftr-434	1477	76	the	the	DET
ftr-434	1477	77	patent	patent	NOUN
ftr-434	1477	78	law	law	NOUN
ftr-434	1477	79	and	and	CCONJ
ftr-434	1477	80	not	not	PART
ftr-434	1477	81	under	under	ADP
ftr-434	1477	82	the	the	DET
ftr-434	1477	83	copyright	copyright	NOUN
ftr-434	1477	84	law	law	NOUN
ftr-434	1477	85	.	.	PUNCT
ftr-434	1477	86	”	"	PUNCT
ftr-434	1477	87	regs	reg	NOUN
ftr-434	1477	88	.	.	PUNCT
ftr-434	1478	1	§	§	PROPN
ftr-434	1478	2	1.1221	1.1221	NUM
ftr-434	1478	3	-	-	SYM
ftr-434	1478	4	1(c)(1	1(c)(1	NUM
ftr-434	1478	5	)	)	PUNCT
ftr-434	1478	6	(	(	PUNCT
ftr-434	1478	7	emphasis	emphasis	NOUN
ftr-434	1478	8	added	add	VERB
ftr-434	1478	9	)	)	PUNCT
ftr-434	1478	10	.	.	PUNCT
ftr-434	1479	1	the	the	DET
ftr-434	1479	2	final	final	ADJ
ftr-434	1479	3	clause	clause	NOUN
ftr-434	1479	4	of	of	ADP
ftr-434	1479	5	the	the	DET
ftr-434	1479	6	regulation	regulation	NOUN
ftr-434	1479	7	appears	appear	VERB
ftr-434	1479	8	to	to	PART
ftr-434	1479	9	add	add	VERB
ftr-434	1479	10	nothing	nothing	PRON
ftr-434	1479	11	.	.	PUNCT
ftr-434	1480	1	the	the	DET
ftr-434	1480	2	general	general	ADJ
ftr-434	1480	3	rule	rule	NOUN
ftr-434	1480	4	defines	define	VERB
ftr-434	1480	5	“	"	PUNCT
ftr-434	1480	6	similar	similar	ADJ
ftr-434	1480	7	property	property	NOUN
ftr-434	1480	8	”	"	PUNCT
ftr-434	1480	9	as	as	ADP
ftr-434	1480	10	“	"	PUNCT
ftr-434	1480	11	property	property	NOUN
ftr-434	1480	12	eligible	eligible	ADJ
ftr-434	1480	13	for	for	ADP
ftr-434	1480	14	copyright	copyright	NOUN
ftr-434	1480	15	protection	protection	NOUN
ftr-434	1480	16	.	.	PUNCT
ftr-434	1480	17	”	"	PUNCT
ftr-434	1481	1	the	the	DET
ftr-434	1481	2	final	final	ADJ
ftr-434	1481	3	clause	clause	NOUN
ftr-434	1481	4	addresses	address	VERB
ftr-434	1481	5	property	property	NOUN
ftr-434	1481	6	that	that	PRON
ftr-434	1481	7	would	would	AUX
ftr-434	1481	8	not	not	PART
ftr-434	1481	9	be	be	AUX
ftr-434	1481	10	subject	subject	ADJ
ftr-434	1481	11	to	to	ADP
ftr-434	1481	12	the	the	DET
ftr-434	1481	13	general	general	ADJ
ftr-434	1481	14	rule	rule	NOUN
ftr-434	1481	15	–	–	PUNCT
ftr-434	1481	16	the	the	DET
ftr-434	1481	17	property	property	NOUN
ftr-434	1481	18	in	in	ADP
ftr-434	1481	19	the	the	DET
ftr-434	1481	20	final	final	ADJ
ftr-434	1481	21	clause	clause	NOUN
ftr-434	1481	22	may	may	AUX
ftr-434	1481	23	not	not	PART
ftr-434	1481	24	be	be	AUX
ftr-434	1481	25	protected	protect	VERB
ftr-434	1481	26	under	under	ADP
ftr-434	1481	27	the	the	DET
ftr-434	1481	28	copyright	copyright	NOUN
ftr-434	1481	29	law	law	NOUN
ftr-434	1481	30	.	.	PUNCT
ftr-434	1482	1	thus	thus	ADV
ftr-434	1482	2	,	,	PUNCT
ftr-434	1482	3	the	the	DET
ftr-434	1482	4	regulation	regulation	NOUN
ftr-434	1482	5	fails	fail	VERB
ftr-434	1482	6	to	to	PART
ftr-434	1482	7	deal	deal	VERB
ftr-434	1482	8	with	with	ADP
ftr-434	1482	9	designs	design	NOUN
ftr-434	1482	10	that	that	PRON
ftr-434	1482	11	would	would	AUX
ftr-434	1482	12	be	be	AUX
ftr-434	1482	13	eligible	eligible	ADJ
ftr-434	1482	14	for	for	ADP
ftr-434	1482	15	both	both	PRON
ftr-434	1482	16	patent	patent	NOUN
ftr-434	1482	17	and	and	CCONJ
ftr-434	1482	18	copyright	copyright	NOUN
ftr-434	1482	19	protection	protection	NOUN
ftr-434	1482	20	.	.	PUNCT
ftr-434	1483	1	a	a	DET
ftr-434	1483	2	leading	lead	VERB
ftr-434	1483	3	commentator	commentator	NOUN
ftr-434	1483	4	has	have	AUX
ftr-434	1483	5	described	describe	VERB
ftr-434	1483	6	the	the	DET
ftr-434	1483	7	standards	standard	NOUN
ftr-434	1483	8	for	for	ADP
ftr-434	1483	9	patent	patent	NOUN
ftr-434	1483	10	protection	protection	NOUN
ftr-434	1483	11	for	for	ADP
ftr-434	1483	12	designs	design	NOUN
ftr-434	1483	13	,	,	PUNCT
ftr-434	1483	14	and	and	CCONJ
ftr-434	1483	15	copyright	copyright	NOUN
ftr-434	1483	16	protection	protection	NOUN
ftr-434	1483	17	for	for	ADP
ftr-434	1483	18	designs	design	NOUN
ftr-434	1483	19	,	,	PUNCT
ftr-434	1483	20	and	and	CCONJ
ftr-434	1483	21	the	the	DET
ftr-434	1483	22	reason	reason	NOUN
ftr-434	1483	23	why	why	SCONJ
ftr-434	1483	24	some	some	DET
ftr-434	1483	25	designs	design	NOUN
ftr-434	1483	26	will	will	AUX
ftr-434	1483	27	qualify	qualify	VERB
ftr-434	1483	28	only	only	ADV
ftr-434	1483	29	for	for	ADP
ftr-434	1483	30	patent	patent	NOUN
ftr-434	1483	31	protection	protection	NOUN
ftr-434	1483	32	,	,	PUNCT
ftr-434	1483	33	as	as	SCONJ
ftr-434	1483	34	follows	follow	VERB
ftr-434	1483	35	:	:	PUNCT
ftr-434	1483	36	under	under	ADP
ftr-434	1483	37	the	the	DET
ftr-434	1483	38	design	design	NOUN
ftr-434	1483	39	patent	patent	NOUN
ftr-434	1483	40	statute	statute	NOUN
ftr-434	1483	41	,	,	PUNCT
ftr-434	1483	42	a	a	DET
ftr-434	1483	43	patent	patent	NOUN
ftr-434	1483	44	may	may	AUX
ftr-434	1483	45	issue	issue	VERB
ftr-434	1483	46	for	for	ADP
ftr-434	1483	47	an	an	DET
ftr-434	1483	48	“	"	PUNCT
ftr-434	1483	49	ornamental	ornamental	ADJ
ftr-434	1483	50	design	design	NOUN
ftr-434	1483	51	for	for	ADP
ftr-434	1483	52	an	an	DET
ftr-434	1483	53	article	article	NOUN
ftr-434	1483	54	of	of	ADP
ftr-434	1483	55	manufacture	manufacture	NOUN
ftr-434	1483	56	.	.	PUNCT
ftr-434	1483	57	”	"	PUNCT
ftr-434	1484	1	[	[	X
ftr-434	1484	2	35	35	NUM
ftr-434	1484	3	u.s.c	u.s.c	ADJ
ftr-434	1484	4	.	.	PUNCT
ftr-434	1485	1	§	§	PROPN
ftr-434	1485	2	171	171	NUM
ftr-434	1485	3	]	]	PUNCT
ftr-434	1485	4	under	under	ADP
ftr-434	1485	5	the	the	DET
ftr-434	1485	6	copyright	copyright	NOUN
ftr-434	1485	7	law	law	NOUN
ftr-434	1485	8	,	,	PUNCT
ftr-434	1485	9	as	as	SCONJ
ftr-434	1485	10	revised	revise	VERB
ftr-434	1485	11	in	in	ADP
ftr-434	1485	12	1976	1976	NUM
ftr-434	1485	13	,	,	PUNCT
ftr-434	1485	14	a	a	DET
ftr-434	1485	15	copyright	copyright	NOUN
ftr-434	1485	16	may	may	AUX
ftr-434	1485	17	be	be	AUX
ftr-434	1485	18	secured	secure	VERB
ftr-434	1485	19	for	for	ADP
ftr-434	1485	20	“	"	PUNCT
ftr-434	1485	21	the	the	DET
ftr-434	1485	22	design	design	NOUN
ftr-434	1485	23	of	of	ADP
ftr-434	1485	24	a	a	DET
ftr-434	1485	25	useful	useful	ADJ
ftr-434	1485	26	[	[	X
ftr-434	1485	27	article	article	NOUN
ftr-434	1485	28	]	]	PUNCT
ftr-434	1485	29	”	"	PUNCT
ftr-434	1485	30	(	(	PUNCT
ftr-434	1485	31	that	that	PRON
ftr-434	1485	32	is	be	AUX
ftr-434	1485	33	,	,	PUNCT
ftr-434	1485	34	“	"	PUNCT
ftr-434	1485	35	an	an	DET
ftr-434	1485	36	article	article	NOUN
ftr-434	1485	37	having	have	VERB
ftr-434	1485	38	an	an	DET
ftr-434	1485	39	intrinsic	intrinsic	ADJ
ftr-434	1485	40	utilitarian	utilitarian	ADJ
ftr-434	1485	41	function	function	NOUN
ftr-434	1485	42	that	that	PRON
ftr-434	1485	43	is	be	AUX
ftr-434	1485	44	not	not	PART
ftr-434	1485	45	merely	merely	ADV
ftr-434	1485	46	to	to	PART
ftr-434	1485	47	portray	portray	VERB
ftr-434	1485	48	the	the	DET
ftr-434	1485	49	appearance	appearance	NOUN
ftr-434	1485	50	of	of	ADP
ftr-434	1485	51	the	the	DET
ftr-434	1485	52	article	article	NOUN
ftr-434	1485	53	or	or	CCONJ
ftr-434	1485	54	to	to	PART
ftr-434	1485	55	convey	convey	VERB
ftr-434	1485	56	information	information	NOUN
ftr-434	1485	57	”	"	PUNCT
ftr-434	1485	58	)	)	PUNCT
ftr-434	1485	59	if	if	SCONJ
ftr-434	1485	60	,	,	PUNCT
ftr-434	1485	61	and	and	CCONJ
ftr-434	1485	62	only	only	ADV
ftr-434	1485	63	to	to	ADP
ftr-434	1485	64	the	the	DET
ftr-434	1485	65	extent	extent	NOUN
ftr-434	1485	66	that	that	SCONJ
ftr-434	1485	67	,	,	PUNCT
ftr-434	1485	68	such	such	ADJ
ftr-434	1485	69	design	design	NOUN
ftr-434	1485	70	incorporates	incorporate	VERB
ftr-434	1485	71	pictorial	pictorial	ADJ
ftr-434	1485	72	,	,	PUNCT
ftr-434	1485	73	graphic	graphic	ADJ
ftr-434	1485	74	,	,	PUNCT
ftr-434	1485	75	or	or	CCONJ
ftr-434	1485	76	sculptural	sculptural	ADJ
ftr-434	1485	77	features	feature	NOUN
ftr-434	1485	78	that	that	PRON
ftr-434	1485	79	can	can	AUX
ftr-434	1485	80	be	be	AUX
ftr-434	1485	81	identified	identify	VERB
ftr-434	1485	82	separately	separately	ADV
ftr-434	1485	83	from	from	ADP
ftr-434	1485	84	,	,	PUNCT
ftr-434	1485	85	and	and	CCONJ
ftr-434	1485	86	are	be	AUX
ftr-434	1485	87	capable	capable	ADJ
ftr-434	1485	88	of	of	ADP
ftr-434	1485	89	existing	exist	VERB
ftr-434	1485	90	independently	independently	ADV
ftr-434	1485	91	of	of	ADP
ftr-434	1485	92	,	,	PUNCT
ftr-434	1485	93	the	the	DET
ftr-434	1485	94	utilitarian	utilitarian	ADJ
ftr-434	1485	95	aspects	aspect	NOUN
ftr-434	1485	96	of	of	ADP
ftr-434	1485	97	the	the	DET
ftr-434	1485	98	article	article	NOUN
ftr-434	1485	99	.	.	PUNCT
ftr-434	1485	100	”	"	PUNCT
ftr-434	1486	1	[	[	X
ftr-434	1486	2	citing	cite	VERB
ftr-434	1486	3	37	37	NUM
ftr-434	1486	4	u.s.c	u.s.c	ADJ
ftr-434	1486	5	.	.	PUNCT
ftr-434	1487	1	§	§	PROPN
ftr-434	1487	2	101,102(a	101,102(a	NUM
ftr-434	1487	3	)	)	PUNCT
ftr-434	1487	4	]	]	PUNCT
ftr-434	1487	5	.	.	PUNCT
ftr-434	1488	1	clearly	clearly	ADV
ftr-434	1488	2	the	the	DET
ftr-434	1488	3	overlap	overlap	NOUN
ftr-434	1488	4	is	be	AUX
ftr-434	1488	5	not	not	PART
ftr-434	1488	6	complete	complete	ADJ
ftr-434	1488	7	.	.	PUNCT
ftr-434	1489	1	copyright	copyright	NOUN
ftr-434	1489	2	does	do	AUX
ftr-434	1489	3	not	not	PART
ftr-434	1489	4	extend	extend	VERB
ftr-434	1489	5	to	to	ADP
ftr-434	1489	6	all	all	DET
ftr-434	1489	7	ornamental	ornamental	ADJ
ftr-434	1489	8	designs	design	NOUN
ftr-434	1489	9	of	of	ADP
ftr-434	1489	10	useful	useful	ADJ
ftr-434	1489	11	objects	object	NOUN
ftr-434	1489	12	.	.	PUNCT
ftr-434	1490	1	[	[	X
ftr-434	1490	2	citing	cite	VERB
ftr-434	1490	3	esquire	esquire	PROPN
ftr-434	1490	4	,	,	PUNCT
ftr-434	1490	5	inc	inc	PROPN
ftr-434	1490	6	.	.	PROPN
ftr-434	1490	7	v.	v.	ADP
ftr-434	1490	8	ringer	ringer	NOUN
ftr-434	1490	9	,	,	PUNCT
ftr-434	1490	10	591	591	NUM
ftr-434	1490	11	f.2d	f.2d	NUM
ftr-434	1490	12	796	796	NUM
ftr-434	1490	13	(	(	PUNCT
ftr-434	1490	14	d.c	d.c	PROPN
ftr-434	1490	15	.	.	PROPN
ftr-434	1490	16	cir	cir	PROPN
ftr-434	1490	17	.	.	PROPN
ftr-434	1490	18	1978	1978	NUM
ftr-434	1490	19	)	)	PUNCT
ftr-434	1490	20	]	]	PUNCT
ftr-434	1490	21	a	a	DET
ftr-434	1490	22	patentable	patentable	ADJ
ftr-434	1490	23	design	design	NOUN
ftr-434	1490	24	must	must	AUX
ftr-434	1490	25	not	not	PART
ftr-434	1490	26	be	be	AUX
ftr-434	1490	27	dictated	dictate	VERB
ftr-434	1490	28	solely	solely	ADV
ftr-434	1490	29	by	by	ADP
ftr-434	1490	30	considerations	consideration	NOUN
ftr-434	1490	31	of	of	ADP
ftr-434	1490	32	function	function	NOUN
ftr-434	1490	33	,	,	PUNCT
ftr-434	1490	34	however	however	ADV
ftr-434	1490	35	,	,	PUNCT
ftr-434	1490	36	it	it	PRON
ftr-434	1490	37	need	need	AUX
ftr-434	1490	38	not	not	PART
ftr-434	1490	39	meet	meet	VERB
ftr-434	1490	40	the	the	DET
ftr-434	1490	41	copyright	copyright	NOUN
ftr-434	1490	42	standard	standard	NOUN
ftr-434	1490	43	of	of	ADP
ftr-434	1490	44	separate	separate	ADJ
ftr-434	1490	45	identification	identification	NOUN
ftr-434	1490	46	and	and	CCONJ
ftr-434	1490	47	independent	independent	ADJ
ftr-434	1490	48	existence	existence	NOUN
ftr-434	1490	49	.	.	PUNCT
ftr-434	1491	1	chisum	chisum	PROPN
ftr-434	1491	2	on	on	ADP
ftr-434	1491	3	patents	patent	NOUN
ftr-434	1491	4	,	,	PUNCT
ftr-434	1491	5	§	§	PROPN
ftr-434	1491	6	1.04[5	1.04[5	NUM
ftr-434	1491	7	]	]	PUNCT
ftr-434	1491	8	,	,	PUNCT
ftr-434	1491	9	pp	pp	ADJ
ftr-434	1491	10	.	.	PUNCT
ftr-434	1492	1	1	1	NUM
ftr-434	1492	2	-	-	SYM
ftr-434	1492	3	459	459	NUM
ftr-434	1492	4	and	and	CCONJ
ftr-434	1492	5	1	1	NUM
ftr-434	1492	6	-	-	SYM
ftr-434	1492	7	460	460	NUM
ftr-434	1492	8	(	(	PUNCT
ftr-434	1492	9	1999	1999	NUM
ftr-434	1492	10	)	)	PUNCT
ftr-434	1492	11	.	.	PUNCT
ftr-434	1493	1	604	604	NUM
ftr-434	1493	2	florida	florida	PROPN
ftr-434	1493	3	tax	tax	NOUN
ftr-434	1493	4	review	review	NOUN
ftr-434	1493	5	[	[	X
ftr-434	1493	6	vol.5:8	vol.5:8	NOUN
ftr-434	1493	7	of	of	ADP
ftr-434	1493	8	regulations	regulation	NOUN
ftr-434	1493	9	section	section	VERB
ftr-434	1493	10	1.1221	1.1221	NUM
ftr-434	1493	11	-	-	SYM
ftr-434	1493	12	1(c)(1	1(c)(1	NUM
ftr-434	1493	13	)	)	PUNCT
ftr-434	1493	14	could	could	AUX
ftr-434	1493	15	not	not	PART
ftr-434	1493	16	have	have	AUX
ftr-434	1493	17	anticipated	anticipate	VERB
ftr-434	1493	18	computer	computer	NOUN
ftr-434	1493	19	software	software	NOUN
ftr-434	1493	20	and	and	CCONJ
ftr-434	1493	21	the	the	DET
ftr-434	1493	22	availability	availability	NOUN
ftr-434	1493	23	of	of	ADP
ftr-434	1493	24	patent	patent	NOUN
ftr-434	1493	25	protection	protection	NOUN
ftr-434	1493	26	for	for	ADP
ftr-434	1493	27	computer	computer	NOUN
ftr-434	1493	28	software	software	NOUN
ftr-434	1493	29	(	(	PUNCT
ftr-434	1493	30	which	which	PRON
ftr-434	1493	31	emerged	emerge	VERB
ftr-434	1493	32	in	in	ADP
ftr-434	1493	33	the	the	DET
ftr-434	1493	34	1980	1980	NUM
ftr-434	1493	35	’s	’s	PART
ftr-434	1493	36	and	and	CCONJ
ftr-434	1493	37	become	become	VERB
ftr-434	1493	38	popular	popular	ADJ
ftr-434	1493	39	in	in	ADP
ftr-434	1493	40	the	the	DET
ftr-434	1493	41	1990	1990	NUM
ftr-434	1493	42	’s	’s	PART
ftr-434	1493	43	)	)	PUNCT
ftr-434	1493	44	.	.	PUNCT
ftr-434	1494	1	more	more	ADJ
ftr-434	1494	2	important,260	important,260	NOUN
ftr-434	1494	3	as	as	SCONJ
ftr-434	1494	4	discussed	discuss	VERB
ftr-434	1494	5	below	below	ADV
ftr-434	1494	6	,	,	PUNCT
ftr-434	1494	7	the	the	DET
ftr-434	1494	8	drafters	drafter	NOUN
ftr-434	1494	9	of	of	ADP
ftr-434	1494	10	regulations	regulation	NOUN
ftr-434	1494	11	section	section	VERB
ftr-434	1494	12	1.1221	1.1221	NUM
ftr-434	1494	13	-	-	SYM
ftr-434	1494	14	1(c)(1	1(c)(1	NUM
ftr-434	1494	15	)	)	PUNCT
ftr-434	1494	16	likely	likely	ADV
ftr-434	1494	17	could	could	AUX
ftr-434	1494	18	not	not	PART
ftr-434	1494	19	have	have	AUX
ftr-434	1494	20	anticipated	anticipate	VERB
ftr-434	1494	21	that	that	DET
ftr-434	1494	22	useful	useful	ADJ
ftr-434	1494	23	business	business	NOUN
ftr-434	1494	24	items	item	NOUN
ftr-434	1494	25	such	such	ADJ
ftr-434	1494	26	as	as	ADP
ftr-434	1494	27	computer	computer	NOUN
ftr-434	1494	28	software	software	NOUN
ftr-434	1494	29	would	would	AUX
ftr-434	1494	30	be	be	AUX
ftr-434	1494	31	eligible	eligible	ADJ
ftr-434	1494	32	for	for	ADP
ftr-434	1494	33	copyright	copyright	NOUN
ftr-434	1494	34	protection	protection	NOUN
ftr-434	1494	35	.	.	PUNCT
ftr-434	1495	1	3	3	X
ftr-434	1495	2	.	.	X
ftr-434	1495	3	levy	levy	NOUN
ftr-434	1495	4	does	do	AUX
ftr-434	1495	5	not	not	PART
ftr-434	1495	6	discuss	discuss	VERB
ftr-434	1495	7	patent	patent	NOUN
ftr-434	1495	8	protection.—third	protection.—third	NOUN
ftr-434	1495	9	,	,	PUNCT
ftr-434	1495	10	in	in	ADP
ftr-434	1495	11	levy	levy	NOUN
ftr-434	1495	12	there	there	PRON
ftr-434	1495	13	was	be	VERB
ftr-434	1495	14	no	no	DET
ftr-434	1495	15	mention	mention	NOUN
ftr-434	1495	16	that	that	SCONJ
ftr-434	1495	17	the	the	DET
ftr-434	1495	18	property	property	NOUN
ftr-434	1495	19	was	be	AUX
ftr-434	1495	20	eligible	eligible	ADJ
ftr-434	1495	21	for	for	ADP
ftr-434	1495	22	patent	patent	NOUN
ftr-434	1495	23	protection	protection	NOUN
ftr-434	1495	24	,	,	PUNCT
ftr-434	1495	25	and	and	CCONJ
ftr-434	1495	26	the	the	DET
ftr-434	1495	27	tax	tax	NOUN
ftr-434	1495	28	court	court	NOUN
ftr-434	1495	29	did	do	AUX
ftr-434	1495	30	not	not	PART
ftr-434	1495	31	discuss	discuss	VERB
ftr-434	1495	32	alternative	alternative	ADJ
ftr-434	1495	33	forms	form	NOUN
ftr-434	1495	34	of	of	ADP
ftr-434	1495	35	ip	ip	DET
ftr-434	1495	36	protection	protection	NOUN
ftr-434	1495	37	.	.	PUNCT
ftr-434	1496	1	thus	thus	ADV
ftr-434	1496	2	,	,	PUNCT
ftr-434	1496	3	it	it	PRON
ftr-434	1496	4	can	can	AUX
ftr-434	1496	5	be	be	AUX
ftr-434	1496	6	questioned	question	VERB
ftr-434	1496	7	whether	whether	SCONJ
ftr-434	1496	8	the	the	DET
ftr-434	1496	9	court	court	NOUN
ftr-434	1496	10	really	really	ADV
ftr-434	1496	11	applied	apply	VERB
ftr-434	1496	12	regulations	regulation	NOUN
ftr-434	1496	13	section	section	NOUN
ftr-434	1496	14	1.1221	1.1221	NUM
ftr-434	1496	15	-	-	SYM
ftr-434	1496	16	1(c)(1	1(c)(1	NUM
ftr-434	1496	17	)	)	PUNCT
ftr-434	1496	18	as	as	ADP
ftr-434	1496	19	a	a	DET
ftr-434	1496	20	“	"	PUNCT
ftr-434	1496	21	tie	tie	NOUN
ftr-434	1496	22	-	-	PUNCT
ftr-434	1496	23	breaker	breaker	NOUN
ftr-434	1496	24	.	.	PUNCT
ftr-434	1496	25	”	"	PUNCT
ftr-434	1497	1	the	the	DET
ftr-434	1497	2	tax	tax	NOUN
ftr-434	1497	3	court	court	NOUN
ftr-434	1497	4	appears	appear	VERB
ftr-434	1497	5	to	to	PART
ftr-434	1497	6	simply	simply	ADV
ftr-434	1497	7	state	state	VERB
ftr-434	1497	8	that	that	SCONJ
ftr-434	1497	9	mr	mr	PROPN
ftr-434	1497	10	.	.	PROPN
ftr-434	1497	11	levy	levy	PROPN
ftr-434	1497	12	transferred	transfer	VERB
ftr-434	1497	13	the	the	DET
ftr-434	1497	14	source	source	NOUN
ftr-434	1497	15	code	code	NOUN
ftr-434	1497	16	,	,	PUNCT
ftr-434	1497	17	the	the	DET
ftr-434	1497	18	object	object	NOUN
ftr-434	1497	19	code	code	NOUN
ftr-434	1497	20	,	,	PUNCT
ftr-434	1497	21	and	and	CCONJ
ftr-434	1497	22	the	the	DET
ftr-434	1497	23	operating	operating	NOUN
ftr-434	1497	24	manual	manual	NOUN
ftr-434	1497	25	,	,	PUNCT
ftr-434	1497	26	and	and	CCONJ
ftr-434	1497	27	that	that	SCONJ
ftr-434	1497	28	all	all	DET
ftr-434	1497	29	those	those	DET
ftr-434	1497	30	items	item	NOUN
ftr-434	1497	31	were	be	AUX
ftr-434	1497	32	eligible	eligible	ADJ
ftr-434	1497	33	for	for	ADP
ftr-434	1497	34	copyright	copyright	NOUN
ftr-434	1497	35	protection	protection	NOUN
ftr-434	1497	36	–	–	PUNCT
ftr-434	1497	37	there	there	PRON
ftr-434	1497	38	is	be	VERB
ftr-434	1497	39	no	no	DET
ftr-434	1497	40	analysis	analysis	NOUN
ftr-434	1497	41	of	of	ADP
ftr-434	1497	42	a	a	DET
ftr-434	1497	43	patent	patent	NOUN
ftr-434	1497	44	issue	issue	NOUN
ftr-434	1497	45	in	in	ADP
ftr-434	1497	46	levy	levy	NOUN
ftr-434	1497	47	.	.	PUNCT
ftr-434	1498	1	4	4	X
ftr-434	1498	2	.	.	X
ftr-434	1498	3	conflict	conflict	NOUN
ftr-434	1498	4	with	with	ADP
ftr-434	1498	5	the	the	DET
ftr-434	1498	6	patent	patent	NOUN
ftr-434	1498	7	rule.—while	rule.—while	NOUN
ftr-434	1498	8	regulations	regulation	NOUN
ftr-434	1498	9	section	section	NOUN
ftr-434	1498	10	1.12211(c)(1	1.12211(c)(1	NUM
ftr-434	1498	11	)	)	PUNCT
ftr-434	1498	12	provides	provide	VERB
ftr-434	1498	13	that	that	SCONJ
ftr-434	1498	14	“	"	PUNCT
ftr-434	1498	15	similar	similar	ADJ
ftr-434	1498	16	property	property	NOUN
ftr-434	1498	17	”	"	PUNCT
ftr-434	1498	18	includes	include	VERB
ftr-434	1498	19	all	all	DET
ftr-434	1498	20	property	property	NOUN
ftr-434	1498	21	eligible	eligible	ADJ
ftr-434	1498	22	for	for	ADP
ftr-434	1498	23	copyright	copyright	NOUN
ftr-434	1498	24	protection	protection	NOUN
ftr-434	1498	25	,	,	PUNCT
ftr-434	1498	26	in	in	ADP
ftr-434	1498	27	the	the	DET
ftr-434	1498	28	case	case	NOUN
ftr-434	1498	29	of	of	ADP
ftr-434	1498	30	property	property	NOUN
ftr-434	1498	31	also	also	ADV
ftr-434	1498	32	eligible	eligible	ADJ
ftr-434	1498	33	for	for	ADP
ftr-434	1498	34	patent	patent	NOUN
ftr-434	1498	35	protection	protection	NOUN
ftr-434	1498	36	,	,	PUNCT
ftr-434	1498	37	regulations	regulation	NOUN
ftr-434	1498	38	section	section	VERB
ftr-434	1498	39	1.1221	1.1221	NUM
ftr-434	1498	40	-	-	SYM
ftr-434	1498	41	1(c)(1	1(c)(1	NUM
ftr-434	1498	42	)	)	PUNCT
ftr-434	1498	43	would	would	AUX
ftr-434	1498	44	be	be	AUX
ftr-434	1498	45	in	in	ADP
ftr-434	1498	46	conflict	conflict	NOUN
ftr-434	1498	47	with	with	ADP
ftr-434	1498	48	the	the	DET
ftr-434	1498	49	legislative	legislative	ADJ
ftr-434	1498	50	history	history	NOUN
ftr-434	1498	51	and	and	CCONJ
ftr-434	1498	52	regulations	regulation	NOUN
ftr-434	1498	53	of	of	ADP
ftr-434	1498	54	section	section	NOUN
ftr-434	1498	55	1235	1235	NUM
ftr-434	1498	56	.	.	PUNCT
ftr-434	1499	1	the	the	DET
ftr-434	1499	2	legislative	legislative	ADJ
ftr-434	1499	3	history	history	NOUN
ftr-434	1499	4	and	and	CCONJ
ftr-434	1499	5	regulations	regulation	NOUN
ftr-434	1499	6	are	be	AUX
ftr-434	1499	7	clear	clear	ADJ
ftr-434	1499	8	that	that	SCONJ
ftr-434	1499	9	section	section	NOUN
ftr-434	1499	10	1235	1235	NUM
ftr-434	1499	11	(	(	PUNCT
ftr-434	1499	12	which	which	PRON
ftr-434	1499	13	provides	provide	VERB
ftr-434	1499	14	that	that	SCONJ
ftr-434	1499	15	any	any	DET
ftr-434	1499	16	gain	gain	NOUN
ftr-434	1499	17	on	on	ADP
ftr-434	1499	18	a	a	DET
ftr-434	1499	19	sale	sale	NOUN
ftr-434	1499	20	of	of	ADP
ftr-434	1499	21	patent	patent	NOUN
ftr-434	1499	22	rights	right	NOUN
ftr-434	1499	23	will	will	AUX
ftr-434	1499	24	be	be	AUX
ftr-434	1499	25	taxed	tax	VERB
ftr-434	1499	26	as	as	ADP
ftr-434	1499	27	long	long	ADJ
ftr-434	1499	28	-	-	PUNCT
ftr-434	1499	29	term	term	NOUN
ftr-434	1499	30	capital	capital	NOUN
ftr-434	1499	31	gain	gain	NOUN
ftr-434	1499	32	)	)	PUNCT
ftr-434	1499	33	will	will	AUX
ftr-434	1499	34	apply	apply	VERB
ftr-434	1499	35	to	to	ADP
ftr-434	1499	36	a	a	DET
ftr-434	1499	37	sale	sale	NOUN
ftr-434	1499	38	of	of	ADP
ftr-434	1499	39	rights	right	NOUN
ftr-434	1499	40	in	in	ADP
ftr-434	1499	41	a	a	DET
ftr-434	1499	42	patentable	patentable	ADJ
ftr-434	1499	43	invention	invention	NOUN
ftr-434	1499	44	even	even	ADV
ftr-434	1499	45	if	if	SCONJ
ftr-434	1499	46	a	a	DET
ftr-434	1499	47	patent	patent	NOUN
ftr-434	1499	48	application	application	NOUN
ftr-434	1499	49	has	have	AUX
ftr-434	1499	50	not	not	PART
ftr-434	1499	51	been	be	AUX
ftr-434	1499	52	filed.261	filed.261	NOUN
ftr-434	1499	53	5	5	NUM
ftr-434	1499	54	.	.	PUNCT
ftr-434	1500	1	the	the	DET
ftr-434	1500	2	most	most	ADV
ftr-434	1500	3	valuable	valuable	ADJ
ftr-434	1500	4	elements	element	NOUN
ftr-434	1500	5	of	of	ADP
ftr-434	1500	6	computer	computer	NOUN
ftr-434	1500	7	software	software	NOUN
ftr-434	1500	8	may	may	AUX
ftr-434	1500	9	not	not	PART
ftr-434	1500	10	be	be	AUX
ftr-434	1500	11	eligible	eligible	ADJ
ftr-434	1500	12	for	for	ADP
ftr-434	1500	13	copyright	copyright	NOUN
ftr-434	1500	14	protection.—as	protection.—as	PROPN
ftr-434	1500	15	discussed	discuss	VERB
ftr-434	1500	16	above	above	ADV
ftr-434	1500	17	,	,	PUNCT
ftr-434	1500	18	the	the	DET
ftr-434	1500	19	source	source	NOUN
ftr-434	1500	20	code	code	NOUN
ftr-434	1500	21	,	,	PUNCT
ftr-434	1500	22	object	object	VERB
ftr-434	1500	23	code	code	NOUN
ftr-434	1500	24	,	,	PUNCT
ftr-434	1500	25	manuals	manual	NOUN
ftr-434	1500	26	,	,	PUNCT
ftr-434	1500	27	and	and	CCONJ
ftr-434	1500	28	the	the	DET
ftr-434	1500	29	structure	structure	NOUN
ftr-434	1500	30	and	and	CCONJ
ftr-434	1500	31	organization	organization	NOUN
ftr-434	1500	32	of	of	ADP
ftr-434	1500	33	computer	computer	NOUN
ftr-434	1500	34	software	software	NOUN
ftr-434	1500	35	can	can	AUX
ftr-434	1500	36	be	be	AUX
ftr-434	1500	37	eligible	eligible	ADJ
ftr-434	1500	38	for	for	ADP
ftr-434	1500	39	copyright	copyright	NOUN
ftr-434	1500	40	protection	protection	NOUN
ftr-434	1500	41	.	.	PUNCT
ftr-434	1501	1	however	however	ADV
ftr-434	1501	2	,	,	PUNCT
ftr-434	1501	3	the	the	DET
ftr-434	1501	4	actual	actual	ADJ
ftr-434	1501	5	“	"	PUNCT
ftr-434	1501	6	processes	process	NOUN
ftr-434	1501	7	or	or	CCONJ
ftr-434	1501	8	methods262	methods262	PROPN
ftr-434	1501	9	embodied	embody	VERB
ftr-434	1501	10	in	in	ADP
ftr-434	1501	11	the	the	DET
ftr-434	1501	12	program	program	NOUN
ftr-434	1501	13	are	be	AUX
ftr-434	1501	14	not	not	PART
ftr-434	1501	15	within	within	ADP
ftr-434	1501	16	the	the	DET
ftr-434	1501	17	scope	scope	NOUN
ftr-434	1501	18	of	of	ADP
ftr-434	1501	19	the	the	DET
ftr-434	1501	20	copyright	copyright	NOUN
ftr-434	1501	21	law	law	NOUN
ftr-434	1501	22	.	.	PUNCT
ftr-434	1502	1	”263	”263	PUNCT
ftr-434	1502	2	thus	thus	ADV
ftr-434	1502	3	,	,	PUNCT
ftr-434	1502	4	the	the	DET
ftr-434	1502	5	most	most	ADV
ftr-434	1502	6	valuable	valuable	ADJ
ftr-434	1502	7	features	feature	NOUN
ftr-434	1502	8	of	of	ADP
ftr-434	1502	9	computer	computer	NOUN
ftr-434	1502	10	software	software	NOUN
ftr-434	1502	11	may	may	AUX
ftr-434	1502	12	not	not	PART
ftr-434	1502	13	even	even	ADV
ftr-434	1502	14	be	be	AUX
ftr-434	1502	15	eligible	eligible	ADJ
ftr-434	1502	16	260	260	NUM
ftr-434	1502	17	.	.	PUNCT
ftr-434	1503	1	see	see	VERB
ftr-434	1503	2	supra	supra	PROPN
ftr-434	1503	3	notes	note	VERB
ftr-434	1503	4	84	84	NUM
ftr-434	1503	5	-	-	SYM
ftr-434	1503	6	88	88	NUM
ftr-434	1503	7	and	and	CCONJ
ftr-434	1503	8	accompanying	accompany	VERB
ftr-434	1503	9	text	text	NOUN
ftr-434	1503	10	.	.	PUNCT
ftr-434	1504	1	261	261	NUM
ftr-434	1504	2	.	.	PUNCT
ftr-434	1504	3	s.	s.	PROPN
ftr-434	1504	4	rep	rep	PROPN
ftr-434	1504	5	.	.	PROPN
ftr-434	1504	6	no	no	PROPN
ftr-434	1504	7	.	.	NOUN
ftr-434	1504	8	1622	1622	NUM
ftr-434	1504	9	,	,	PUNCT
ftr-434	1504	10	83rd	83rd	ADJ
ftr-434	1504	11	cong	cong	NOUN
ftr-434	1504	12	.	.	PROPN
ftr-434	1504	13	,	,	PUNCT
ftr-434	1504	14	2d	2d	NUM
ftr-434	1504	15	sess	sess	NOUN
ftr-434	1504	16	.	.	PUNCT
ftr-434	1504	17	,	,	PUNCT
ftr-434	1504	18	438	438	NUM
ftr-434	1504	19	,	,	PUNCT
ftr-434	1504	20	439	439	NUM
ftr-434	1504	21	(	(	PUNCT
ftr-434	1504	22	1954	1954	NUM
ftr-434	1504	23	)	)	PUNCT
ftr-434	1504	24	,	,	PUNCT
ftr-434	1504	25	reprinted	reprint	VERB
ftr-434	1504	26	in	in	ADP
ftr-434	1504	27	falk	falk	NOUN
ftr-434	1504	28	,	,	PUNCT
ftr-434	1504	29	supra	supra	PROPN
ftr-434	1504	30	note	note	NOUN
ftr-434	1504	31	152	152	NUM
ftr-434	1504	32	,	,	PUNCT
ftr-434	1504	33	at	at	ADP
ftr-434	1504	34	b-301	b-301	PROPN
ftr-434	1504	35	(	(	PUNCT
ftr-434	1504	36	“	"	PUNCT
ftr-434	1504	37	since	since	SCONJ
ftr-434	1504	38	the	the	DET
ftr-434	1504	39	inventor	inventor	NOUN
ftr-434	1504	40	possesses	possess	VERB
ftr-434	1504	41	an	an	DET
ftr-434	1504	42	exclusive	exclusive	ADJ
ftr-434	1504	43	inchoate	inchoate	ADJ
ftr-434	1504	44	right	right	NOUN
ftr-434	1504	45	to	to	PART
ftr-434	1504	46	obtain	obtain	VERB
ftr-434	1504	47	a	a	DET
ftr-434	1504	48	patent	patent	NOUN
ftr-434	1504	49	,	,	PUNCT
ftr-434	1504	50	he	he	PRON
ftr-434	1504	51	may	may	AUX
ftr-434	1504	52	transfer	transfer	VERB
ftr-434	1504	53	his	his	PRON
ftr-434	1504	54	interest	interest	NOUN
ftr-434	1504	55	,	,	PUNCT
ftr-434	1504	56	whatever	whatever	PRON
ftr-434	1504	57	it	it	PRON
ftr-434	1504	58	may	may	AUX
ftr-434	1504	59	be	be	AUX
ftr-434	1504	60	,	,	PUNCT
ftr-434	1504	61	in	in	ADP
ftr-434	1504	62	any	any	DET
ftr-434	1504	63	subsequently	subsequently	ADV
ftr-434	1504	64	issued	issue	VERB
ftr-434	1504	65	patent	patent	NOUN
ftr-434	1504	66	before	before	ADP
ftr-434	1504	67	its	its	PRON
ftr-434	1504	68	issuance	issuance	NOUN
ftr-434	1504	69	and	and	CCONJ
ftr-434	1504	70	before	before	ADP
ftr-434	1504	71	as	as	ADV
ftr-434	1504	72	well	well	ADV
ftr-434	1504	73	as	as	ADP
ftr-434	1504	74	after	after	SCONJ
ftr-434	1504	75	he	he	PRON
ftr-434	1504	76	has	have	AUX
ftr-434	1504	77	made	make	VERB
ftr-434	1504	78	application	application	NOUN
ftr-434	1504	79	for	for	ADP
ftr-434	1504	80	such	such	ADJ
ftr-434	1504	81	patent	patent	NOUN
ftr-434	1504	82	.	.	PUNCT
ftr-434	1504	83	”	"	PUNCT
ftr-434	1504	84	)	)	PUNCT
ftr-434	1504	85	;	;	PUNCT
ftr-434	1504	86	regs	reg	NOUN
ftr-434	1504	87	.	.	PUNCT
ftr-434	1505	1	§	§	PROPN
ftr-434	1505	2	1.1235	1.1235	NUM
ftr-434	1505	3	-	-	SYM
ftr-434	1505	4	2(a	2(a	NUM
ftr-434	1505	5	)	)	PUNCT
ftr-434	1505	6	(	(	PUNCT
ftr-434	1505	7	“	"	PUNCT
ftr-434	1505	8	it	it	PRON
ftr-434	1505	9	is	be	AUX
ftr-434	1505	10	not	not	PART
ftr-434	1505	11	necessary	necessary	ADJ
ftr-434	1505	12	that	that	SCONJ
ftr-434	1505	13	the	the	DET
ftr-434	1505	14	patent	patent	NOUN
ftr-434	1505	15	or	or	CCONJ
ftr-434	1505	16	patent	patent	NOUN
ftr-434	1505	17	application	application	NOUN
ftr-434	1505	18	for	for	ADP
ftr-434	1505	19	the	the	DET
ftr-434	1505	20	invention	invention	NOUN
ftr-434	1505	21	be	be	AUX
ftr-434	1505	22	in	in	ADP
ftr-434	1505	23	existence	existence	NOUN
ftr-434	1505	24	if	if	SCONJ
ftr-434	1505	25	the	the	DET
ftr-434	1505	26	requirements	requirement	NOUN
ftr-434	1505	27	of	of	ADP
ftr-434	1505	28	section	section	NOUN
ftr-434	1505	29	1235	1235	NUM
ftr-434	1505	30	are	be	AUX
ftr-434	1505	31	otherwise	otherwise	ADV
ftr-434	1505	32	met	meet	VERB
ftr-434	1505	33	.	.	PUNCT
ftr-434	1505	34	”	"	PUNCT
ftr-434	1505	35	)	)	PUNCT
ftr-434	1505	36	.	.	PUNCT
ftr-434	1506	1	262	262	X
ftr-434	1506	2	.	.	PUNCT
ftr-434	1507	1	see	see	VERB
ftr-434	1507	2	supra	supra	PROPN
ftr-434	1507	3	notes	note	VERB
ftr-434	1507	4	72	72	NUM
ftr-434	1507	5	-	-	SYM
ftr-434	1507	6	79	79	NUM
ftr-434	1507	7	and	and	CCONJ
ftr-434	1507	8	accompanying	accompany	VERB
ftr-434	1507	9	text	text	NOUN
ftr-434	1507	10	.	.	PUNCT
ftr-434	1508	1	263	263	NUM
ftr-434	1508	2	.	.	PUNCT
ftr-434	1509	1	h.	h.	PROPN
ftr-434	1509	2	r.	r.	PROPN
ftr-434	1509	3	rep	rep	PROPN
ftr-434	1509	4	.	.	PROPN
ftr-434	1510	1	no	no	PROPN
ftr-434	1510	2	.	.	NOUN
ftr-434	1510	3	1476	1476	NUM
ftr-434	1510	4	,	,	PUNCT
ftr-434	1510	5	94th	94th	ADJ
ftr-434	1510	6	cong	cong	NOUN
ftr-434	1510	7	.	.	PROPN
ftr-434	1511	1	,	,	PUNCT
ftr-434	1511	2	2d	2d	PROPN
ftr-434	1511	3	sess	sess	NOUN
ftr-434	1511	4	.	.	PUNCT
ftr-434	1512	1	57	57	NUM
ftr-434	1512	2	(	(	PUNCT
ftr-434	1512	3	1976	1976	NUM
ftr-434	1512	4	)	)	PUNCT
ftr-434	1512	5	,	,	PUNCT
ftr-434	1512	6	reprinted	reprint	VERB
ftr-434	1512	7	in	in	ADP
ftr-434	1512	8	1976	1976	NUM
ftr-434	1512	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-434	1512	10	.	.	PUNCT
ftr-434	1512	11	5659	5659	NUM
ftr-434	1512	12	,	,	PUNCT
ftr-434	1512	13	5670	5670	NUM
ftr-434	1512	14	(	(	PUNCT
ftr-434	1512	15	referring	refer	VERB
ftr-434	1512	16	to	to	ADP
ftr-434	1512	17	pub	pub	NOUN
ftr-434	1512	18	.	.	PUNCT
ftr-434	1513	1	l.	l.	PROPN
ftr-434	1513	2	no	no	INTJ
ftr-434	1513	3	.	.	PROPN
ftr-434	1514	1	94	94	NUM
ftr-434	1514	2	-	-	SYM
ftr-434	1514	3	553	553	NUM
ftr-434	1514	4	,	,	PUNCT
ftr-434	1514	5	90	90	NUM
ftr-434	1514	6	stat	stat	NOUN
ftr-434	1514	7	.	.	PUNCT
ftr-434	1515	1	2541	2541	NUM
ftr-434	1515	2	(	(	PUNCT
ftr-434	1515	3	1976	1976	NUM
ftr-434	1515	4	)	)	PUNCT
ftr-434	1515	5	(	(	PUNCT
ftr-434	1515	6	codified	codify	VERB
ftr-434	1515	7	at	at	ADP
ftr-434	1515	8	17	17	NUM
ftr-434	1515	9	u.s.c	u.s.c	NOUN
ftr-434	1515	10	.	.	PUNCT
ftr-434	1516	1	§	§	PROPN
ftr-434	1516	2	101	101	NUM
ftr-434	1516	3	et	et	PROPN
ftr-434	1516	4	seq	seq	PROPN
ftr-434	1516	5	.	.	PUNCT
ftr-434	1516	6	)	)	PUNCT
ftr-434	1516	7	)	)	PUNCT
ftr-434	1516	8	.	.	PUNCT
ftr-434	1517	1	2002	2002	NUM
ftr-434	1517	2	]	]	PUNCT
ftr-434	1518	1	it	it	PRON
ftr-434	1518	2	does	do	AUX
ftr-434	1518	3	not	not	PART
ftr-434	1518	4	compute	compute	VERB
ftr-434	1518	5	605	605	NUM
ftr-434	1518	6	for	for	ADP
ftr-434	1518	7	copyright	copyright	NOUN
ftr-434	1518	8	protection	protection	NOUN
ftr-434	1518	9	.	.	PUNCT
ftr-434	1519	1	those	those	DET
ftr-434	1519	2	valuable	valuable	ADJ
ftr-434	1519	3	features	feature	NOUN
ftr-434	1519	4	may	may	AUX
ftr-434	1519	5	instead	instead	ADV
ftr-434	1519	6	be	be	AUX
ftr-434	1519	7	protected	protect	VERB
ftr-434	1519	8	by	by	ADP
ftr-434	1519	9	patent	patent	NOUN
ftr-434	1519	10	law	law	NOUN
ftr-434	1519	11	(	(	PUNCT
ftr-434	1519	12	or	or	CCONJ
ftr-434	1519	13	trade	trade	VERB
ftr-434	1519	14	secret	secret	ADJ
ftr-434	1519	15	law	law	NOUN
ftr-434	1519	16	)	)	PUNCT
ftr-434	1519	17	.	.	PUNCT
ftr-434	1520	1	in	in	ADP
ftr-434	1520	2	those	those	DET
ftr-434	1520	3	cases	case	NOUN
ftr-434	1520	4	,	,	PUNCT
ftr-434	1520	5	the	the	DET
ftr-434	1520	6	tax	tax	NOUN
ftr-434	1520	7	consequences	consequence	NOUN
ftr-434	1520	8	should	should	AUX
ftr-434	1520	9	be	be	AUX
ftr-434	1520	10	based	base	VERB
ftr-434	1520	11	on	on	ADP
ftr-434	1520	12	the	the	DET
ftr-434	1520	13	treatment	treatment	NOUN
ftr-434	1520	14	of	of	ADP
ftr-434	1520	15	the	the	DET
ftr-434	1520	16	software	software	NOUN
ftr-434	1520	17	as	as	ADP
ftr-434	1520	18	property	property	NOUN
ftr-434	1520	19	eligible	eligible	ADJ
ftr-434	1520	20	for	for	ADP
ftr-434	1520	21	patent	patent	NOUN
ftr-434	1520	22	protection	protection	NOUN
ftr-434	1520	23	(	(	PUNCT
ftr-434	1520	24	or	or	CCONJ
ftr-434	1520	25	trade	trade	VERB
ftr-434	1520	26	secret	secret	ADJ
ftr-434	1520	27	protection	protection	NOUN
ftr-434	1520	28	)	)	PUNCT
ftr-434	1520	29	,	,	PUNCT
ftr-434	1520	30	rather	rather	ADV
ftr-434	1520	31	than	than	ADP
ftr-434	1520	32	as	as	ADP
ftr-434	1520	33	property	property	NOUN
ftr-434	1520	34	eligible	eligible	ADJ
ftr-434	1520	35	for	for	ADP
ftr-434	1520	36	copyright	copyright	NOUN
ftr-434	1520	37	protection	protection	NOUN
ftr-434	1520	38	.	.	PUNCT
ftr-434	1521	1	it	it	PRON
ftr-434	1521	2	should	should	AUX
ftr-434	1521	3	be	be	AUX
ftr-434	1521	4	noted	note	VERB
ftr-434	1521	5	that	that	SCONJ
ftr-434	1521	6	many	many	ADJ
ftr-434	1521	7	patents	patent	NOUN
ftr-434	1521	8	(	(	PUNCT
ftr-434	1521	9	or	or	CCONJ
ftr-434	1521	10	trade	trade	NOUN
ftr-434	1521	11	secrets	secret	NOUN
ftr-434	1521	12	)	)	PUNCT
ftr-434	1521	13	may	may	AUX
ftr-434	1521	14	be	be	AUX
ftr-434	1521	15	transferred	transfer	VERB
ftr-434	1521	16	with	with	ADP
ftr-434	1521	17	written	write	VERB
ftr-434	1521	18	instructions	instruction	NOUN
ftr-434	1521	19	or	or	CCONJ
ftr-434	1521	20	descriptions	description	NOUN
ftr-434	1521	21	.	.	PUNCT
ftr-434	1522	1	while	while	SCONJ
ftr-434	1522	2	the	the	DET
ftr-434	1522	3	written	write	VERB
ftr-434	1522	4	instructions	instruction	NOUN
ftr-434	1522	5	or	or	CCONJ
ftr-434	1522	6	descriptions	description	NOUN
ftr-434	1522	7	may	may	AUX
ftr-434	1522	8	be	be	AUX
ftr-434	1522	9	eligible	eligible	ADJ
ftr-434	1522	10	for	for	ADP
ftr-434	1522	11	copyright	copyright	NOUN
ftr-434	1522	12	protection	protection	NOUN
ftr-434	1522	13	,	,	PUNCT
ftr-434	1522	14	the	the	DET
ftr-434	1522	15	availability	availability	NOUN
ftr-434	1522	16	of	of	ADP
ftr-434	1522	17	this	this	DET
ftr-434	1522	18	limited	limit	VERB
ftr-434	1522	19	copyright	copyright	NOUN
ftr-434	1522	20	protection	protection	NOUN
ftr-434	1522	21	should	should	AUX
ftr-434	1522	22	not	not	PART
ftr-434	1522	23	prevent	prevent	VERB
ftr-434	1522	24	the	the	DET
ftr-434	1522	25	gain	gain	NOUN
ftr-434	1522	26	on	on	ADP
ftr-434	1522	27	the	the	DET
ftr-434	1522	28	sale	sale	NOUN
ftr-434	1522	29	of	of	ADP
ftr-434	1522	30	the	the	DET
ftr-434	1522	31	patent	patent	NOUN
ftr-434	1522	32	(	(	PUNCT
ftr-434	1522	33	or	or	CCONJ
ftr-434	1522	34	trade	trade	NOUN
ftr-434	1522	35	secret	secret	ADJ
ftr-434	1522	36	)	)	PUNCT
ftr-434	1522	37	from	from	ADP
ftr-434	1522	38	being	be	AUX
ftr-434	1522	39	taxed	tax	VERB
ftr-434	1522	40	at	at	ADP
ftr-434	1522	41	the	the	DET
ftr-434	1522	42	long	long	ADJ
ftr-434	1522	43	-	-	PUNCT
ftr-434	1522	44	term	term	NOUN
ftr-434	1522	45	capital	capital	NOUN
ftr-434	1522	46	gain	gain	NOUN
ftr-434	1522	47	rate	rate	NOUN
ftr-434	1522	48	.	.	PUNCT
ftr-434	1523	1	one	one	NUM
ftr-434	1523	2	commentator	commentator	NOUN
ftr-434	1523	3	has	have	AUX
ftr-434	1523	4	argued	argue	VERB
ftr-434	1523	5	that	that	SCONJ
ftr-434	1523	6	the	the	DET
ftr-434	1523	7	copyright	copyright	NOUN
ftr-434	1523	8	rule	rule	NOUN
ftr-434	1523	9	of	of	ADP
ftr-434	1523	10	regulations	regulation	NOUN
ftr-434	1523	11	section	section	VERB
ftr-434	1523	12	1.1221	1.1221	NUM
ftr-434	1523	13	-	-	SYM
ftr-434	1523	14	1(c)(1	1(c)(1	NUM
ftr-434	1523	15	)	)	PUNCT
ftr-434	1523	16	should	should	AUX
ftr-434	1523	17	not	not	PART
ftr-434	1523	18	apply	apply	VERB
ftr-434	1523	19	if	if	SCONJ
ftr-434	1523	20	the	the	DET
ftr-434	1523	21	taxpayer	taxpayer	NOUN
ftr-434	1523	22	is	be	AUX
ftr-434	1523	23	not	not	PART
ftr-434	1523	24	relying	rely	VERB
ftr-434	1523	25	on	on	ADP
ftr-434	1523	26	copyright	copyright	NOUN
ftr-434	1523	27	protection.264	protection.264	ADJ
ftr-434	1523	28	6	6	NUM
ftr-434	1523	29	.	.	PUNCT
ftr-434	1524	1	the	the	DET
ftr-434	1524	2	policy	policy	NOUN
ftr-434	1524	3	for	for	ADP
ftr-434	1524	4	reducing	reduce	VERB
ftr-434	1524	5	the	the	DET
ftr-434	1524	6	charitable	charitable	ADJ
ftr-434	1524	7	deduction	deduction	NOUN
ftr-434	1524	8	does	do	AUX
ftr-434	1524	9	not	not	PART
ftr-434	1524	10	apply	apply	VERB
ftr-434	1524	11	to	to	ADP
ftr-434	1524	12	useful	useful	ADJ
ftr-434	1524	13	business	business	NOUN
ftr-434	1524	14	creations	creation	NOUN
ftr-434	1524	15	such	such	ADJ
ftr-434	1524	16	as	as	ADP
ftr-434	1524	17	ccomputer	ccomputer	NOUN
ftr-434	1524	18	software.—most	software.—most	ADV
ftr-434	1524	19	important	important	ADJ
ftr-434	1524	20	,	,	PUNCT
ftr-434	1524	21	under	under	ADP
ftr-434	1524	22	the	the	DET
ftr-434	1524	23	language	language	NOUN
ftr-434	1524	24	of	of	ADP
ftr-434	1524	25	the	the	DET
ftr-434	1524	26	statute	statute	NOUN
ftr-434	1524	27	,	,	PUNCT
ftr-434	1524	28	and	and	CCONJ
ftr-434	1524	29	based	base	VERB
ftr-434	1524	30	on	on	ADP
ftr-434	1524	31	the	the	DET
ftr-434	1524	32	policy	policy	NOUN
ftr-434	1524	33	behind	behind	ADP
ftr-434	1524	34	the	the	DET
ftr-434	1524	35	statutes	statute	NOUN
ftr-434	1524	36	involved	involve	VERB
ftr-434	1524	37	,	,	PUNCT
ftr-434	1524	38	“	"	PUNCT
ftr-434	1524	39	computer	computer	NOUN
ftr-434	1524	40	software	software	NOUN
ftr-434	1524	41	”	"	PUNCT
ftr-434	1524	42	should	should	AUX
ftr-434	1524	43	not	not	PART
ftr-434	1524	44	be	be	AUX
ftr-434	1524	45	treated	treat	VERB
ftr-434	1524	46	as	as	ADP
ftr-434	1524	47	“	"	PUNCT
ftr-434	1524	48	similar	similar	ADJ
ftr-434	1524	49	property	property	NOUN
ftr-434	1524	50	”	"	PUNCT
ftr-434	1524	51	under	under	ADP
ftr-434	1524	52	section	section	NOUN
ftr-434	1524	53	1221(a)(3	1221(a)(3	NUM
ftr-434	1524	54	)	)	PUNCT
ftr-434	1524	55	.	.	PUNCT
ftr-434	1525	1	section	section	NOUN
ftr-434	1525	2	1221(a)(3	1221(a)(3	NUM
ftr-434	1525	3	)	)	PUNCT
ftr-434	1525	4	excludes	exclude	NOUN
ftr-434	1525	5	from	from	ADP
ftr-434	1525	6	the	the	DET
ftr-434	1525	7	definition	definition	NOUN
ftr-434	1525	8	of	of	ADP
ftr-434	1525	9	“	"	PUNCT
ftr-434	1525	10	capital	capital	NOUN
ftr-434	1525	11	asset	asset	NOUN
ftr-434	1525	12	”	"	PUNCT
ftr-434	1525	13	the	the	DET
ftr-434	1525	14	following	following	NOUN
ftr-434	1525	15	:	:	PUNCT
ftr-434	1525	16	“	"	PUNCT
ftr-434	1525	17	a	a	DET
ftr-434	1525	18	copyright	copyright	NOUN
ftr-434	1525	19	,	,	PUNCT
ftr-434	1525	20	a	a	DET
ftr-434	1525	21	literary	literary	ADJ
ftr-434	1525	22	,	,	PUNCT
ftr-434	1525	23	musical	musical	ADJ
ftr-434	1525	24	,	,	PUNCT
ftr-434	1525	25	or	or	CCONJ
ftr-434	1525	26	artistic	artistic	ADJ
ftr-434	1525	27	composition	composition	NOUN
ftr-434	1525	28	,	,	PUNCT
ftr-434	1525	29	a	a	DET
ftr-434	1525	30	letter	letter	NOUN
ftr-434	1525	31	or	or	CCONJ
ftr-434	1525	32	memorandum	memorandum	NOUN
ftr-434	1525	33	,	,	PUNCT
ftr-434	1525	34	or	or	CCONJ
ftr-434	1525	35	similar	similar	ADJ
ftr-434	1525	36	property	property	NOUN
ftr-434	1525	37	.	.	PUNCT
ftr-434	1525	38	.	.	PUNCT
ftr-434	1525	39	.	.	PUNCT
ftr-434	1525	40	.	.	PUNCT
ftr-434	1525	41	”	"	PUNCT
ftr-434	1526	1	this	this	DET
ftr-434	1526	2	subsection	subsection	NOUN
ftr-434	1526	3	was	be	AUX
ftr-434	1526	4	last	last	ADV
ftr-434	1526	5	amended	amend	VERB
ftr-434	1526	6	in	in	ADP
ftr-434	1526	7	1969	1969	NUM
ftr-434	1526	8	,	,	PUNCT
ftr-434	1526	9	several	several	ADJ
ftr-434	1526	10	years	year	NOUN
ftr-434	1526	11	before	before	SCONJ
ftr-434	1526	12	the	the	DET
ftr-434	1526	13	copyright	copyright	NOUN
ftr-434	1526	14	act	act	PROPN
ftr-434	1526	15	was265	was265	PROPN
ftr-434	1526	16	amended	amend	VERB
ftr-434	1526	17	(	(	PUNCT
ftr-434	1526	18	in	in	ADP
ftr-434	1526	19	1980	1980	NUM
ftr-434	1526	20	)	)	PUNCT
ftr-434	1526	21	to	to	PART
ftr-434	1526	22	include	include	VERB
ftr-434	1526	23	computer	computer	NOUN
ftr-434	1526	24	software	software	NOUN
ftr-434	1526	25	among	among	ADP
ftr-434	1526	26	the	the	DET
ftr-434	1526	27	items	item	NOUN
ftr-434	1526	28	eligible	eligible	ADJ
ftr-434	1526	29	for	for	ADP
ftr-434	1526	30	copyright	copyright	NOUN
ftr-434	1526	31	protection	protection	NOUN
ftr-434	1526	32	.	.	PUNCT
ftr-434	1527	1	the	the	DET
ftr-434	1527	2	items	item	NOUN
ftr-434	1527	3	specifically	specifically	ADV
ftr-434	1527	4	listed	list	VERB
ftr-434	1527	5	in	in	ADP
ftr-434	1527	6	section	section	NOUN
ftr-434	1527	7	1221(a)(3	1221(a)(3	NUM
ftr-434	1527	8	)	)	PUNCT
ftr-434	1527	9	–	–	PUNCT
ftr-434	1527	10	“	"	PUNCT
ftr-434	1527	11	a	a	DET
ftr-434	1527	12	literary	literary	ADJ
ftr-434	1527	13	,	,	PUNCT
ftr-434	1527	14	musical	musical	ADJ
ftr-434	1527	15	,	,	PUNCT
ftr-434	1527	16	or	or	CCONJ
ftr-434	1527	17	artistic	artistic	ADJ
ftr-434	1527	18	composition	composition	NOUN
ftr-434	1527	19	,	,	PUNCT
ftr-434	1527	20	a	a	DET
ftr-434	1527	21	letter	letter	NOUN
ftr-434	1527	22	or	or	CCONJ
ftr-434	1527	23	memorandum	memorandum	NOUN
ftr-434	1527	24	”	"	PUNCT
ftr-434	1527	25	are	be	AUX
ftr-434	1527	26	very	very	ADV
ftr-434	1527	27	different	different	ADJ
ftr-434	1527	28	from	from	ADP
ftr-434	1527	29	computer	computer	NOUN
ftr-434	1527	30	software	software	NOUN
ftr-434	1527	31	–	–	PUNCT
ftr-434	1527	32	computer	computer	NOUN
ftr-434	1527	33	software	software	NOUN
ftr-434	1527	34	often	often	ADV
ftr-434	1527	35	has	have	VERB
ftr-434	1527	36	a	a	DET
ftr-434	1527	37	specific	specific	ADJ
ftr-434	1527	38	business	business	NOUN
ftr-434	1527	39	application	application	NOUN
ftr-434	1527	40	and	and	CCONJ
ftr-434	1527	41	provides	provide	VERB
ftr-434	1527	42	instructions	instruction	NOUN
ftr-434	1527	43	to	to	ADP
ftr-434	1527	44	a	a	DET
ftr-434	1527	45	machine	machine	NOUN
ftr-434	1527	46	(	(	PUNCT
ftr-434	1527	47	and	and	CCONJ
ftr-434	1527	48	can	can	AUX
ftr-434	1527	49	be	be	AUX
ftr-434	1527	50	said	say	VERB
ftr-434	1527	51	to	to	PART
ftr-434	1527	52	actually	actually	ADV
ftr-434	1527	53	become	become	VERB
ftr-434	1527	54	a	a	DET
ftr-434	1527	55	part	part	NOUN
ftr-434	1527	56	of	of	ADP
ftr-434	1527	57	the	the	DET
ftr-434	1527	58	machine	machine	NOUN
ftr-434	1527	59	when	when	SCONJ
ftr-434	1527	60	used	use	VERB
ftr-434	1527	61	)	)	PUNCT
ftr-434	1527	62	.	.	PUNCT
ftr-434	1528	1	computer	computer	NOUN
ftr-434	1528	2	software266	software266	PROPN
ftr-434	1528	3	typically	typically	ADV
ftr-434	1528	4	derives	derive	VERB
ftr-434	1528	5	most	most	ADJ
ftr-434	1528	6	of	of	ADP
ftr-434	1528	7	its	its	PRON
ftr-434	1528	8	value	value	NOUN
ftr-434	1528	9	from	from	ADP
ftr-434	1528	10	its	its	PRON
ftr-434	1528	11	business	business	NOUN
ftr-434	1528	12	use	use	NOUN
ftr-434	1528	13	by	by	ADP
ftr-434	1528	14	others	other	NOUN
ftr-434	1528	15	,	,	PUNCT
ftr-434	1528	16	much	much	ADV
ftr-434	1528	17	like	like	ADP
ftr-434	1528	18	a	a	DET
ftr-434	1528	19	utility	utility	NOUN
ftr-434	1528	20	patent	patent	NOUN
ftr-434	1528	21	.	.	PUNCT
ftr-434	1529	1	in	in	ADP
ftr-434	1529	2	contrast	contrast	NOUN
ftr-434	1529	3	,	,	PUNCT
ftr-434	1529	4	“	"	PUNCT
ftr-434	1529	5	literary	literary	ADJ
ftr-434	1529	6	,	,	PUNCT
ftr-434	1529	7	musical	musical	ADJ
ftr-434	1529	8	or	or	CCONJ
ftr-434	1529	9	artistic	artistic	ADJ
ftr-434	1529	10	compositions	composition	NOUN
ftr-434	1529	11	or	or	CCONJ
ftr-434	1529	12	letters	letter	NOUN
ftr-434	1529	13	or	or	CCONJ
ftr-434	1529	14	memoranda	memorandum	NOUN
ftr-434	1529	15	”	"	PUNCT
ftr-434	1529	16	are	be	AUX
ftr-434	1529	17	in	in	ADP
ftr-434	1529	18	the	the	DET
ftr-434	1529	19	nature	nature	NOUN
ftr-434	1529	20	of	of	ADP
ftr-434	1529	21	artistic	artistic	ADJ
ftr-434	1529	22	activities	activity	NOUN
ftr-434	1529	23	(	(	PUNCT
ftr-434	1529	24	rather	rather	ADV
ftr-434	1529	25	than	than	ADP
ftr-434	1529	26	business267	business267	NOUN
ftr-434	1529	27	activities	activity	NOUN
ftr-434	1529	28	involving	involve	VERB
ftr-434	1529	29	machines	machine	NOUN
ftr-434	1529	30	)	)	PUNCT
ftr-434	1529	31	.	.	PUNCT
ftr-434	1530	1	“	"	PUNCT
ftr-434	1530	2	part	part	NOUN
ftr-434	1530	3	of	of	ADP
ftr-434	1530	4	congress	congress	PROPN
ftr-434	1530	5	’	'	PUNCT
ftr-434	1530	6	broad	broad	ADJ
ftr-434	1530	7	remedial	remedial	ADJ
ftr-434	1530	8	purpose	purpose	NOUN
ftr-434	1530	9	in	in	ADP
ftr-434	1530	10	enacting	enact	VERB
ftr-434	1530	11	section	section	NOUN
ftr-434	1530	12	1235	1235	NUM
ftr-434	1530	13	was	be	AUX
ftr-434	1530	14	to	to	PART
ftr-434	1530	15	‘	'	PUNCT
ftr-434	1530	16	provide	provide	VERB
ftr-434	1530	17	an	an	DET
ftr-434	1530	18	incentive	incentive	NOUN
ftr-434	1530	19	to	to	ADP
ftr-434	1530	20	inventors	inventor	NOUN
ftr-434	1530	21	to	to	PART
ftr-434	1530	22	contribute	contribute	VERB
ftr-434	1530	23	to	to	ADP
ftr-434	1530	24	the	the	DET
ftr-434	1530	25	welfare	welfare	NOUN
ftr-434	1530	26	of	of	ADP
ftr-434	1530	27	the	the	DET
ftr-434	1530	28	nation	nation	NOUN
ftr-434	1530	29	.	.	PUNCT
ftr-434	1530	30	’	'	PUNCT
ftr-434	1530	31	”	"	PUNCT
ftr-434	1530	32	computer	computer	NOUN
ftr-434	1530	33	software	software	NOUN
ftr-434	1530	34	eligible	eligible	ADJ
ftr-434	1530	35	for	for	ADP
ftr-434	1530	36	patent	patent	NOUN
ftr-434	1530	37	(	(	PUNCT
ftr-434	1530	38	and	and	CCONJ
ftr-434	1530	39	/	/	SYM
ftr-434	1530	40	or268	or268	PROPN
ftr-434	1530	41	trade	trade	NOUN
ftr-434	1530	42	secret	secret	ADJ
ftr-434	1530	43	)	)	PUNCT
ftr-434	1530	44	protection	protection	NOUN
ftr-434	1530	45	can	can	AUX
ftr-434	1530	46	contribute	contribute	VERB
ftr-434	1530	47	to	to	ADP
ftr-434	1530	48	the	the	DET
ftr-434	1530	49	productivity	productivity	NOUN
ftr-434	1530	50	and	and	CCONJ
ftr-434	1530	51	welfare	welfare	NOUN
ftr-434	1530	52	of	of	ADP
ftr-434	1530	53	the	the	DET
ftr-434	1530	54	264	264	NUM
ftr-434	1530	55	.	.	PUNCT
ftr-434	1531	1	see	see	VERB
ftr-434	1531	2	falk	falk	NOUN
ftr-434	1531	3	,	,	PUNCT
ftr-434	1531	4	supra	supra	PROPN
ftr-434	1531	5	note	note	NOUN
ftr-434	1531	6	209	209	NUM
ftr-434	1531	7	,	,	PUNCT
ftr-434	1531	8	at	at	ADP
ftr-434	1531	9	a-22	a-22	ADV
ftr-434	1531	10	.	.	PUNCT
ftr-434	1532	1	265	265	NUM
ftr-434	1532	2	.	.	PUNCT
ftr-434	1533	1	p.	p.	NOUN
ftr-434	1533	2	l.	l.	PROPN
ftr-434	1534	1	no	no	INTJ
ftr-434	1534	2	.	.	PROPN
ftr-434	1535	1	172	172	NUM
ftr-434	1535	2	,	,	PUNCT
ftr-434	1535	3	91st	91st	ADJ
ftr-434	1535	4	cong	cong	NOUN
ftr-434	1535	5	.	.	PUNCT
ftr-434	1535	6	,	,	PUNCT
ftr-434	1535	7	1st	1st	ADJ
ftr-434	1535	8	sess	sess	NOUN
ftr-434	1535	9	.	.	PUNCT
ftr-434	1536	1	§	§	PROPN
ftr-434	1536	2	514(a	514(a	PROPN
ftr-434	1536	3	)	)	PUNCT
ftr-434	1536	4	(	(	PUNCT
ftr-434	1536	5	the	the	DET
ftr-434	1536	6	tax	tax	NOUN
ftr-434	1536	7	reform	reform	PROPN
ftr-434	1536	8	act	act	NOUN
ftr-434	1536	9	of	of	ADP
ftr-434	1536	10	1969	1969	NUM
ftr-434	1536	11	)	)	PUNCT
ftr-434	1536	12	.	.	PUNCT
ftr-434	1537	1	266	266	X
ftr-434	1537	2	.	.	PUNCT
ftr-434	1538	1	see	see	VERB
ftr-434	1538	2	supra	supra	PROPN
ftr-434	1538	3	note	note	PROPN
ftr-434	1538	4	68	68	NUM
ftr-434	1538	5	.	.	PUNCT
ftr-434	1539	1	267	267	NUM
ftr-434	1539	2	.	.	PUNCT
ftr-434	1540	1	irc	irc	PROPN
ftr-434	1540	2	§	§	PROPN
ftr-434	1540	3	1221(a)(3	1221(a)(3	NUM
ftr-434	1540	4	)	)	PUNCT
ftr-434	1540	5	.	.	PUNCT
ftr-434	1541	1	268	268	NUM
ftr-434	1541	2	.	.	PUNCT
ftr-434	1541	3	gilson	gilson	PROPN
ftr-434	1541	4	v.	v.	PROPN
ftr-434	1541	5	commissioner	commissioner	PROPN
ftr-434	1541	6	,	,	PUNCT
ftr-434	1541	7	48	48	NUM
ftr-434	1541	8	t.c.m	t.c.m	NOUN
ftr-434	1541	9	.	.	PUNCT
ftr-434	1542	1	at	at	ADP
ftr-434	1542	2	930	930	NUM
ftr-434	1542	3	(	(	PUNCT
ftr-434	1542	4	quoting	quote	VERB
ftr-434	1542	5	s.	s.	PROPN
ftr-434	1542	6	rep	rep	PROPN
ftr-434	1542	7	.	.	PROPN
ftr-434	1542	8	no	no	PROPN
ftr-434	1542	9	.	.	NOUN
ftr-434	1542	10	1622	1622	NUM
ftr-434	1542	11	,	,	PUNCT
ftr-434	1542	12	83rd	83rd	ADJ
ftr-434	1542	13	cong	cong	NOUN
ftr-434	1542	14	.	.	PROPN
ftr-434	1542	15	,	,	PUNCT
ftr-434	1542	16	2d	2d	PROPN
ftr-434	1542	17	sess	sess	NOUN
ftr-434	1542	18	.	.	PUNCT
ftr-434	1543	1	439	439	NUM
ftr-434	1543	2	(	(	PUNCT
ftr-434	1543	3	1954	1954	NUM
ftr-434	1543	4	)	)	PUNCT
ftr-434	1543	5	;	;	PUNCT
ftr-434	1544	1	h.	h.	PROPN
ftr-434	1544	2	r.	r.	PROPN
ftr-434	1544	3	rep	rep	PROPN
ftr-434	1544	4	.	.	PROPN
ftr-434	1545	1	no	no	PROPN
ftr-434	1545	2	.	.	NOUN
ftr-434	1545	3	1337	1337	NUM
ftr-434	1545	4	,	,	PUNCT
ftr-434	1545	5	83rd	83rd	ADJ
ftr-434	1545	6	cong	cong	NOUN
ftr-434	1545	7	.	.	PROPN
ftr-434	1546	1	,	,	PUNCT
ftr-434	1546	2	2d	2d	NUM
ftr-434	1546	3	sess	sess	NOUN
ftr-434	1546	4	.	.	PUNCT
ftr-434	1547	1	a280	a280	PROPN
ftr-434	1547	2	(	(	PUNCT
ftr-434	1547	3	1954	1954	NUM
ftr-434	1547	4	)	)	PUNCT
ftr-434	1547	5	)	)	PUNCT
ftr-434	1547	6	.	.	PUNCT
ftr-434	1548	1	606	606	NUM
ftr-434	1548	2	florida	florida	PROPN
ftr-434	1548	3	tax	tax	NOUN
ftr-434	1548	4	review	review	NOUN
ftr-434	1548	5	[	[	X
ftr-434	1548	6	vol.5:8	vol.5:8	NOUN
ftr-434	1548	7	“	"	PUNCT
ftr-434	1548	8	nation	nation	NOUN
ftr-434	1548	9	”	"	PUNCT
ftr-434	1548	10	in	in	ADP
ftr-434	1548	11	the	the	DET
ftr-434	1548	12	same	same	ADJ
ftr-434	1548	13	manner	manner	NOUN
ftr-434	1548	14	as	as	ADP
ftr-434	1548	15	other	other	ADJ
ftr-434	1548	16	inventions	invention	NOUN
ftr-434	1548	17	.	.	PUNCT
ftr-434	1549	1	accordingly	accordingly	ADV
ftr-434	1549	2	,	,	PUNCT
ftr-434	1549	3	the	the	DET
ftr-434	1549	4	same	same	ADJ
ftr-434	1549	5	incentives	incentive	NOUN
ftr-434	1549	6	provided	provide	VERB
ftr-434	1549	7	to	to	ADP
ftr-434	1549	8	other	other	ADJ
ftr-434	1549	9	inventors	inventor	NOUN
ftr-434	1549	10	should	should	AUX
ftr-434	1549	11	be	be	AUX
ftr-434	1549	12	available	available	ADJ
ftr-434	1549	13	to	to	ADP
ftr-434	1549	14	the	the	DET
ftr-434	1549	15	software	software	NOUN
ftr-434	1549	16	developer	developer	NOUN
ftr-434	1549	17	.	.	PUNCT
ftr-434	1550	1	the	the	DET
ftr-434	1550	2	mere	mere	ADJ
ftr-434	1550	3	fact	fact	NOUN
ftr-434	1550	4	that	that	SCONJ
ftr-434	1550	5	the	the	DET
ftr-434	1550	6	source	source	NOUN
ftr-434	1550	7	code	code	NOUN
ftr-434	1550	8	,	,	PUNCT
ftr-434	1550	9	object	object	VERB
ftr-434	1550	10	code	code	NOUN
ftr-434	1550	11	,	,	PUNCT
ftr-434	1550	12	and	and	CCONJ
ftr-434	1550	13	manuals	manual	NOUN
ftr-434	1550	14	may	may	AUX
ftr-434	1550	15	be	be	AUX
ftr-434	1550	16	protected	protect	VERB
ftr-434	1550	17	by	by	ADP
ftr-434	1550	18	copyright	copyright	NOUN
ftr-434	1550	19	should	should	AUX
ftr-434	1550	20	not	not	PART
ftr-434	1550	21	change	change	VERB
ftr-434	1550	22	the	the	DET
ftr-434	1550	23	tax	tax	NOUN
ftr-434	1550	24	consequences	consequence	NOUN
ftr-434	1550	25	.	.	PUNCT
ftr-434	1551	1	in	in	ADP
ftr-434	1551	2	many	many	ADJ
ftr-434	1551	3	ways	way	NOUN
ftr-434	1551	4	computer	computer	NOUN
ftr-434	1551	5	software	software	NOUN
ftr-434	1551	6	with	with	ADP
ftr-434	1551	7	useful	useful	ADJ
ftr-434	1551	8	business	business	NOUN
ftr-434	1551	9	applications	application	NOUN
ftr-434	1551	10	will	will	AUX
ftr-434	1551	11	not	not	PART
ftr-434	1551	12	be	be	AUX
ftr-434	1551	13	“	"	PUNCT
ftr-434	1551	14	similar	similar	ADJ
ftr-434	1551	15	”	"	PUNCT
ftr-434	1551	16	to	to	ADP
ftr-434	1551	17	“	"	PUNCT
ftr-434	1551	18	literary	literary	ADJ
ftr-434	1551	19	,	,	PUNCT
ftr-434	1551	20	musical	musical	ADJ
ftr-434	1551	21	or	or	CCONJ
ftr-434	1551	22	artistic	artistic	ADJ
ftr-434	1551	23	compositions	composition	NOUN
ftr-434	1551	24	or	or	CCONJ
ftr-434	1551	25	letters	letter	NOUN
ftr-434	1551	26	or	or	CCONJ
ftr-434	1551	27	memoranda	memorandum	NOUN
ftr-434	1551	28	.	.	PUNCT
ftr-434	1552	1	”269	”269	PROPN
ftr-434	1553	1	c.	c.	NOUN
ftr-434	1553	2	considerations	consideration	NOUN
ftr-434	1553	3	for	for	SCONJ
ftr-434	1553	4	the	the	DET
ftr-434	1553	5	developer	developer	NOUN
ftr-434	1553	6	planning	plan	VERB
ftr-434	1553	7	a	a	DET
ftr-434	1553	8	donation	donation	NOUN
ftr-434	1553	9	of	of	ADP
ftr-434	1553	10	computer	computer	NOUN
ftr-434	1553	11	software	software	NOUN
ftr-434	1553	12	under	under	ADP
ftr-434	1553	13	current	current	ADJ
ftr-434	1553	14	law	law	NOUN
ftr-434	1553	15	the	the	DET
ftr-434	1553	16	difficulties	difficulty	NOUN
ftr-434	1553	17	facing	face	VERB
ftr-434	1553	18	the	the	DET
ftr-434	1553	19	individual	individual	ADJ
ftr-434	1553	20	developer	developer	NOUN
ftr-434	1553	21	who	who	PRON
ftr-434	1553	22	wishes	wish	VERB
ftr-434	1553	23	to	to	PART
ftr-434	1553	24	donate	donate	VERB
ftr-434	1553	25	all	all	PRON
ftr-434	1553	26	of	of	ADP
ftr-434	1553	27	his	his	PRON
ftr-434	1553	28	or	or	CCONJ
ftr-434	1553	29	her	her	PRON
ftr-434	1553	30	rights	right	NOUN
ftr-434	1553	31	to	to	ADP
ftr-434	1553	32	computer	computer	NOUN
ftr-434	1553	33	software	software	NOUN
ftr-434	1553	34	under	under	ADP
ftr-434	1553	35	current	current	ADJ
ftr-434	1553	36	law	law	NOUN
ftr-434	1553	37	can	can	AUX
ftr-434	1553	38	be	be	AUX
ftr-434	1553	39	illustrated	illustrate	VERB
ftr-434	1553	40	by	by	ADP
ftr-434	1553	41	the	the	DET
ftr-434	1553	42	following	follow	VERB
ftr-434	1553	43	example	example	NOUN
ftr-434	1553	44	.	.	PUNCT
ftr-434	1554	1	example	example	NOUN
ftr-434	1554	2	#	#	SYM
ftr-434	1554	3	5	5	NUM
ftr-434	1554	4	:	:	PUNCT
ftr-434	1554	5	world	world	NOUN
ftr-434	1554	6	famous	famous	ADJ
ftr-434	1554	7	marine	marine	PROPN
ftr-434	1554	8	biologist	biologist	NOUN
ftr-434	1554	9	texas	texas	PROPN
ftr-434	1554	10	hank	hank	PROPN
ftr-434	1554	11	has	have	AUX
ftr-434	1554	12	done	do	VERB
ftr-434	1554	13	it	it	PRON
ftr-434	1554	14	again	again	ADV
ftr-434	1554	15	!	!	PUNCT
ftr-434	1555	1	this	this	DET
ftr-434	1555	2	time	time	NOUN
ftr-434	1555	3	hank	hank	PROPN
ftr-434	1555	4	has	have	AUX
ftr-434	1555	5	developed	develop	VERB
ftr-434	1555	6	new	new	ADJ
ftr-434	1555	7	software	software	NOUN
ftr-434	1555	8	called	call	VERB
ftr-434	1555	9	“	"	PUNCT
ftr-434	1555	10	fish	fish	NOUN
ftr-434	1555	11	forever	forever	ADV
ftr-434	1555	12	,	,	PUNCT
ftr-434	1555	13	”	"	PUNCT
ftr-434	1555	14	and	and	CCONJ
ftr-434	1555	15	environmental	environmental	ADJ
ftr-434	1555	16	protection	protection	NOUN
ftr-434	1555	17	groups	group	NOUN
ftr-434	1555	18	,	,	PUNCT
ftr-434	1555	19	commercial	commercial	ADJ
ftr-434	1555	20	fishing	fishing	NOUN
ftr-434	1555	21	enterprises	enterprise	NOUN
ftr-434	1555	22	and	and	CCONJ
ftr-434	1555	23	several	several	ADJ
ftr-434	1555	24	nations	nation	NOUN
ftr-434	1555	25	can	can	AUX
ftr-434	1555	26	not	not	PART
ftr-434	1555	27	wait	wait	VERB
ftr-434	1555	28	to	to	PART
ftr-434	1555	29	start	start	VERB
ftr-434	1555	30	using	use	VERB
ftr-434	1555	31	the	the	DET
ftr-434	1555	32	software	software	NOUN
ftr-434	1555	33	.	.	PUNCT
ftr-434	1556	1	hank	hank	PROPN
ftr-434	1556	2	’s	’s	PROPN
ftr-434	1556	3	cost	cost	PROPN
ftr-434	1556	4	in	in	ADP
ftr-434	1556	5	developing	develop	VERB
ftr-434	1556	6	the	the	DET
ftr-434	1556	7	software	software	NOUN
ftr-434	1556	8	was	be	AUX
ftr-434	1556	9	minimal	minimal	ADJ
ftr-434	1556	10	,	,	PUNCT
ftr-434	1556	11	but	but	CCONJ
ftr-434	1556	12	now	now	ADV
ftr-434	1556	13	the	the	DET
ftr-434	1556	14	software	software	NOUN
ftr-434	1556	15	is	be	AUX
ftr-434	1556	16	worth	worth	ADJ
ftr-434	1556	17	millions	million	NOUN
ftr-434	1556	18	.	.	PUNCT
ftr-434	1557	1	the	the	DET
ftr-434	1557	2	software	software	NOUN
ftr-434	1557	3	can	can	AUX
ftr-434	1557	4	be	be	AUX
ftr-434	1557	5	described	describe	VERB
ftr-434	1557	6	as	as	ADP
ftr-434	1557	7	an	an	DET
ftr-434	1557	8	inventory	inventory	NOUN
ftr-434	1557	9	control	control	NOUN
ftr-434	1557	10	and	and	CCONJ
ftr-434	1557	11	production	production	NOUN
ftr-434	1557	12	restraint	restraint	NOUN
ftr-434	1557	13	system	system	NOUN
ftr-434	1557	14	.	.	PUNCT
ftr-434	1558	1	in	in	ADP
ftr-434	1558	2	order	order	NOUN
ftr-434	1558	3	to	to	PART
ftr-434	1558	4	protect	protect	VERB
ftr-434	1558	5	and	and	CCONJ
ftr-434	1558	6	maintain	maintain	VERB
ftr-434	1558	7	fish	fish	NOUN
ftr-434	1558	8	populations	population	NOUN
ftr-434	1558	9	,	,	PUNCT
ftr-434	1558	10	nations	nation	NOUN
ftr-434	1558	11	,	,	PUNCT
ftr-434	1558	12	environmental	environmental	ADJ
ftr-434	1558	13	groups	group	NOUN
ftr-434	1558	14	and	and	CCONJ
ftr-434	1558	15	commercial	commercial	ADJ
ftr-434	1558	16	fishing	fishing	NOUN
ftr-434	1558	17	enterprises	enterprise	NOUN
ftr-434	1558	18	may	may	AUX
ftr-434	1558	19	desire	desire	VERB
ftr-434	1558	20	to	to	PART
ftr-434	1558	21	enter	enter	VERB
ftr-434	1558	22	into	into	ADP
ftr-434	1558	23	agreements	agreement	NOUN
ftr-434	1558	24	to	to	PART
ftr-434	1558	25	measure	measure	VERB
ftr-434	1558	26	(	(	PUNCT
ftr-434	1558	27	and	and	CCONJ
ftr-434	1558	28	restrict	restrict	VERB
ftr-434	1558	29	)	)	PUNCT
ftr-434	1558	30	fishing	fishing	NOUN
ftr-434	1558	31	in	in	ADP
ftr-434	1558	32	certain	certain	ADJ
ftr-434	1558	33	areas	area	NOUN
ftr-434	1558	34	at	at	ADP
ftr-434	1558	35	certain	certain	ADJ
ftr-434	1558	36	times	time	NOUN
ftr-434	1558	37	.	.	PUNCT
ftr-434	1559	1	a	a	DET
ftr-434	1559	2	popular	popular	ADJ
ftr-434	1559	3	slogan	slogan	NOUN
ftr-434	1559	4	for	for	ADP
ftr-434	1559	5	the	the	DET
ftr-434	1559	6	software	software	NOUN
ftr-434	1559	7	is	be	AUX
ftr-434	1559	8	“	"	PUNCT
ftr-434	1559	9	if	if	SCONJ
ftr-434	1559	10	you	you	PRON
ftr-434	1559	11	catch	catch	VERB
ftr-434	1559	12	too	too	ADV
ftr-434	1559	13	many	many	ADJ
ftr-434	1559	14	salmon	salmon	NOUN
ftr-434	1559	15	downstream	downstream	NOUN
ftr-434	1559	16	,	,	PUNCT
ftr-434	1559	17	too	too	ADV
ftr-434	1559	18	few	few	ADJ
ftr-434	1559	19	will	will	AUX
ftr-434	1559	20	make	make	VERB
ftr-434	1559	21	it	it	PRON
ftr-434	1559	22	upstream	upstream	ADJ
ftr-434	1559	23	.	.	PUNCT
ftr-434	1559	24	”	"	PUNCT
ftr-434	1560	1	fish	fish	NOUN
ftr-434	1560	2	forever	forever	ADV
ftr-434	1560	3	allows	allow	VERB
ftr-434	1560	4	participating	participate	VERB
ftr-434	1560	5	fishing	fishing	NOUN
ftr-434	1560	6	enterprises	enterprise	NOUN
ftr-434	1560	7	to	to	PART
ftr-434	1560	8	report	report	VERB
ftr-434	1560	9	their	their	PRON
ftr-434	1560	10	“	"	PUNCT
ftr-434	1560	11	catch	catch	NOUN
ftr-434	1560	12	”	"	PUNCT
ftr-434	1560	13	in	in	ADP
ftr-434	1560	14	an	an	DET
ftr-434	1560	15	area	area	NOUN
ftr-434	1560	16	,	,	PUNCT
ftr-434	1560	17	and	and	CCONJ
ftr-434	1560	18	the	the	DET
ftr-434	1560	19	software	software	NOUN
ftr-434	1560	20	will	will	AUX
ftr-434	1560	21	compile	compile	VERB
ftr-434	1560	22	the	the	DET
ftr-434	1560	23	data	datum	NOUN
ftr-434	1560	24	and	and	CCONJ
ftr-434	1560	25	compare	compare	VERB
ftr-434	1560	26	the	the	DET
ftr-434	1560	27	“	"	PUNCT
ftr-434	1560	28	catch	catch	NOUN
ftr-434	1560	29	”	"	PUNCT
ftr-434	1560	30	to	to	ADP
ftr-434	1560	31	historical	historical	ADJ
ftr-434	1560	32	patterns	pattern	NOUN
ftr-434	1560	33	,	,	PUNCT
ftr-434	1560	34	projected	project	VERB
ftr-434	1560	35	supply	supply	NOUN
ftr-434	1560	36	,	,	PUNCT
ftr-434	1560	37	anticipated	anticipate	VERB
ftr-434	1560	38	needs	need	NOUN
ftr-434	1560	39	,	,	PUNCT
ftr-434	1560	40	etc	etc	X
ftr-434	1560	41	.	.	X
ftr-434	1560	42	,	,	PUNCT
ftr-434	1560	43	and	and	CCONJ
ftr-434	1560	44	issue	issue	VERB
ftr-434	1560	45	warnings	warning	NOUN
ftr-434	1560	46	and/or	and/or	CCONJ
ftr-434	1560	47	directives	directive	NOUN
ftr-434	1560	48	for	for	ADP
ftr-434	1560	49	the	the	DET
ftr-434	1560	50	next	next	ADJ
ftr-434	1560	51	day	day	NOUN
ftr-434	1560	52	,	,	PUNCT
ftr-434	1560	53	week	week	NOUN
ftr-434	1560	54	,	,	PUNCT
ftr-434	1560	55	month	month	NOUN
ftr-434	1560	56	or	or	CCONJ
ftr-434	1560	57	year	year	NOUN
ftr-434	1560	58	.	.	PUNCT
ftr-434	1561	1	while	while	SCONJ
ftr-434	1561	2	the	the	DET
ftr-434	1561	3	guidelines	guideline	NOUN
ftr-434	1561	4	and	and	CCONJ
ftr-434	1561	5	thresholds	threshold	NOUN
ftr-434	1561	6	need	need	VERB
ftr-434	1561	7	to	to	PART
ftr-434	1561	8	be	be	AUX
ftr-434	1561	9	established	establish	VERB
ftr-434	1561	10	by	by	ADP
ftr-434	1561	11	the	the	DET
ftr-434	1561	12	parties	party	NOUN
ftr-434	1561	13	involved	involve	VERB
ftr-434	1561	14	,	,	PUNCT
ftr-434	1561	15	fish	fish	NOUN
ftr-434	1561	16	forever	forever	ADV
ftr-434	1561	17	can	can	AUX
ftr-434	1561	18	allow	allow	VERB
ftr-434	1561	19	the	the	DET
ftr-434	1561	20	system	system	NOUN
ftr-434	1561	21	to	to	PART
ftr-434	1561	22	work	work	VERB
ftr-434	1561	23	smoothly	smoothly	ADV
ftr-434	1561	24	and	and	CCONJ
ftr-434	1561	25	efficiently	efficiently	ADV
ftr-434	1561	26	.	.	PUNCT
ftr-434	1562	1	texas	texas	PROPN
ftr-434	1562	2	hank	hank	PROPN
ftr-434	1562	3	could	could	AUX
ftr-434	1562	4	assign	assign	VERB
ftr-434	1562	5	all	all	PRON
ftr-434	1562	6	of	of	ADP
ftr-434	1562	7	his	his	PRON
ftr-434	1562	8	rights	right	NOUN
ftr-434	1562	9	(	(	PUNCT
ftr-434	1562	10	or	or	CCONJ
ftr-434	1562	11	assign	assign	VERB
ftr-434	1562	12	or	or	CCONJ
ftr-434	1562	13	license	license	VERB
ftr-434	1562	14	key	key	ADJ
ftr-434	1562	15	rights	right	NOUN
ftr-434	1562	16	)	)	PUNCT
ftr-434	1562	17	to	to	ADP
ftr-434	1562	18	a	a	DET
ftr-434	1562	19	software	software	NOUN
ftr-434	1562	20	development	development	NOUN
ftr-434	1562	21	company	company	NOUN
ftr-434	1562	22	that	that	PRON
ftr-434	1562	23	could	could	AUX
ftr-434	1562	24	exploit	exploit	VERB
ftr-434	1562	25	the	the	DET
ftr-434	1562	26	software	software	NOUN
ftr-434	1562	27	,	,	PUNCT
ftr-434	1562	28	and	and	CCONJ
ftr-434	1562	29	texas	texas	PROPN
ftr-434	1562	30	hank	hank	PROPN
ftr-434	1562	31	would	would	AUX
ftr-434	1562	32	receive	receive	VERB
ftr-434	1562	33	substantial	substantial	ADJ
ftr-434	1562	34	amounts	amount	NOUN
ftr-434	1562	35	of	of	ADP
ftr-434	1562	36	money	money	NOUN
ftr-434	1562	37	.	.	PUNCT
ftr-434	1563	1	however	however	ADV
ftr-434	1563	2	,	,	PUNCT
ftr-434	1563	3	texas	texas	PROPN
ftr-434	1563	4	hank	hank	PROPN
ftr-434	1563	5	would	would	AUX
ftr-434	1563	6	prefer	prefer	VERB
ftr-434	1563	7	that	that	SCONJ
ftr-434	1563	8	his	his	PRON
ftr-434	1563	9	favorite	favorite	ADJ
ftr-434	1563	10	charity	charity	NOUN
ftr-434	1563	11	receive	receive	VERB
ftr-434	1563	12	all	all	DET
ftr-434	1563	13	money	money	NOUN
ftr-434	1563	14	from	from	ADP
ftr-434	1563	15	the	the	DET
ftr-434	1563	16	exploitation	exploitation	NOUN
ftr-434	1563	17	of	of	ADP
ftr-434	1563	18	fish	fish	NOUN
ftr-434	1563	19	forever	forever	ADV
ftr-434	1563	20	,	,	PUNCT
ftr-434	1563	21	so	so	SCONJ
ftr-434	1563	22	that	that	SCONJ
ftr-434	1563	23	they	they	PRON
ftr-434	1563	24	can	can	AUX
ftr-434	1563	25	use	use	VERB
ftr-434	1563	26	the	the	DET
ftr-434	1563	27	money	money	NOUN
ftr-434	1563	28	to	to	PART
ftr-434	1563	29	build	build	VERB
ftr-434	1563	30	homeless	homeless	ADJ
ftr-434	1563	31	269	269	NUM
ftr-434	1563	32	.	.	PUNCT
ftr-434	1563	33	petry	petry	PROPN
ftr-434	1563	34	,	,	PUNCT
ftr-434	1563	35	supra	supra	PROPN
ftr-434	1563	36	note	note	NOUN
ftr-434	1563	37	247	247	NUM
ftr-434	1563	38	,	,	PUNCT
ftr-434	1563	39	at	at	ADP
ftr-434	1563	40	10	10	NUM
ftr-434	1563	41	-	-	SYM
ftr-434	1563	42	37	37	NUM
ftr-434	1563	43	.	.	PUNCT
ftr-434	1564	1	2002	2002	NUM
ftr-434	1564	2	]	]	PUNCT
ftr-434	1565	1	it	it	PRON
ftr-434	1565	2	does	do	AUX
ftr-434	1565	3	not	not	PART
ftr-434	1565	4	compute	compute	VERB
ftr-434	1565	5	607	607	NUM
ftr-434	1565	6	shelters	shelter	NOUN
ftr-434	1565	7	.	.	PUNCT
ftr-434	1566	1	hank	hank	PROPN
ftr-434	1566	2	would	would	AUX
ftr-434	1566	3	like	like	VERB
ftr-434	1566	4	to	to	PART
ftr-434	1566	5	claim	claim	VERB
ftr-434	1566	6	a	a	DET
ftr-434	1566	7	full	full	ADJ
ftr-434	1566	8	fair	fair	ADJ
ftr-434	1566	9	market	market	NOUN
ftr-434	1566	10	value	value	NOUN
ftr-434	1566	11	income	income	NOUN
ftr-434	1566	12	tax	tax	NOUN
ftr-434	1566	13	deduction	deduction	NOUN
ftr-434	1566	14	on	on	ADP
ftr-434	1566	15	the	the	DET
ftr-434	1566	16	charitable	charitable	ADJ
ftr-434	1566	17	contribution	contribution	NOUN
ftr-434	1566	18	.	.	PUNCT
ftr-434	1567	1	texas	texas	PROPN
ftr-434	1567	2	hank	hank	PROPN
ftr-434	1567	3	will	will	AUX
ftr-434	1567	4	want	want	VERB
ftr-434	1567	5	to	to	PART
ftr-434	1567	6	consider	consider	VERB
ftr-434	1567	7	the	the	DET
ftr-434	1567	8	best	good	ADJ
ftr-434	1567	9	way(s	way(	NOUN
ftr-434	1567	10	)	)	PUNCT
ftr-434	1567	11	to	to	PART
ftr-434	1567	12	protect	protect	VERB
ftr-434	1567	13	the	the	DET
ftr-434	1567	14	software	software	NOUN
ftr-434	1567	15	so	so	SCONJ
ftr-434	1567	16	that	that	SCONJ
ftr-434	1567	17	his	his	PRON
ftr-434	1567	18	favorite	favorite	ADJ
ftr-434	1567	19	charity	charity	NOUN
ftr-434	1567	20	will	will	AUX
ftr-434	1567	21	be	be	AUX
ftr-434	1567	22	able	able	ADJ
ftr-434	1567	23	to	to	PART
ftr-434	1567	24	successfully	successfully	ADV
ftr-434	1567	25	exploit	exploit	VERB
ftr-434	1567	26	the	the	DET
ftr-434	1567	27	computer	computer	NOUN
ftr-434	1567	28	software	software	NOUN
ftr-434	1567	29	,	,	PUNCT
ftr-434	1567	30	but	but	CCONJ
ftr-434	1567	31	hank	hank	PROPN
ftr-434	1567	32	also	also	ADV
ftr-434	1567	33	needs	need	VERB
ftr-434	1567	34	to	to	PART
ftr-434	1567	35	consider	consider	VERB
ftr-434	1567	36	how	how	SCONJ
ftr-434	1567	37	his	his	PRON
ftr-434	1567	38	actions	action	NOUN
ftr-434	1567	39	may	may	AUX
ftr-434	1567	40	impact	impact	VERB
ftr-434	1567	41	the	the	DET
ftr-434	1567	42	size	size	NOUN
ftr-434	1567	43	of	of	ADP
ftr-434	1567	44	his	his	PRON
ftr-434	1567	45	charitable	charitable	ADJ
ftr-434	1567	46	deduction	deduction	NOUN
ftr-434	1567	47	for	for	ADP
ftr-434	1567	48	income	income	NOUN
ftr-434	1567	49	tax	tax	NOUN
ftr-434	1567	50	purposes	purpose	NOUN
ftr-434	1567	51	.	.	PUNCT
ftr-434	1568	1	if	if	SCONJ
ftr-434	1568	2	texas	texas	PROPN
ftr-434	1568	3	hank	hank	PROPN
ftr-434	1568	4	files	file	VERB
ftr-434	1568	5	the	the	DET
ftr-434	1568	6	software	software	NOUN
ftr-434	1568	7	for	for	ADP
ftr-434	1568	8	copyright	copyright	NOUN
ftr-434	1568	9	protection	protection	NOUN
ftr-434	1568	10	and	and	CCONJ
ftr-434	1568	11	then	then	ADV
ftr-434	1568	12	expressly	expressly	ADV
ftr-434	1568	13	donates270	donates270	PROPN
ftr-434	1568	14	the	the	DET
ftr-434	1568	15	“	"	PUNCT
ftr-434	1568	16	copyright	copyright	NOUN
ftr-434	1568	17	”	"	PUNCT
ftr-434	1568	18	to	to	ADP
ftr-434	1568	19	his	his	PRON
ftr-434	1568	20	favorite	favorite	ADJ
ftr-434	1568	21	charity	charity	NOUN
ftr-434	1568	22	,	,	PUNCT
ftr-434	1568	23	it	it	PRON
ftr-434	1568	24	may	may	AUX
ftr-434	1568	25	be	be	AUX
ftr-434	1568	26	difficult	difficult	ADJ
ftr-434	1568	27	for	for	SCONJ
ftr-434	1568	28	hank	hank	PROPN
ftr-434	1568	29	to	to	PART
ftr-434	1568	30	avoid	avoid	VERB
ftr-434	1568	31	section	section	NOUN
ftr-434	1568	32	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1568	33	)	)	PUNCT
ftr-434	1568	34	(	(	PUNCT
ftr-434	1568	35	and	and	CCONJ
ftr-434	1568	36	as	as	ADP
ftr-434	1568	37	a	a	DET
ftr-434	1568	38	result	result	NOUN
ftr-434	1568	39	,	,	PUNCT
ftr-434	1568	40	his	his	PRON
ftr-434	1568	41	charitable	charitable	ADJ
ftr-434	1568	42	tax	tax	NOUN
ftr-434	1568	43	deduction	deduction	NOUN
ftr-434	1568	44	may	may	AUX
ftr-434	1568	45	be	be	AUX
ftr-434	1568	46	limited	limit	VERB
ftr-434	1568	47	to	to	ADP
ftr-434	1568	48	his	his	PRON
ftr-434	1568	49	out	out	ADV
ftr-434	1568	50	-	-	PUNCT
ftr-434	1568	51	of	of	ADP
ftr-434	1568	52	-	-	PUNCT
ftr-434	1568	53	pocket	pocket	NOUN
ftr-434	1568	54	expenses	expense	NOUN
ftr-434	1568	55	in	in	ADP
ftr-434	1568	56	developing	develop	VERB
ftr-434	1568	57	the	the	DET
ftr-434	1568	58	software	software	NOUN
ftr-434	1568	59	)	)	PUNCT
ftr-434	1568	60	.	.	PUNCT
ftr-434	1569	1	in	in	ADP
ftr-434	1569	2	contrast	contrast	NOUN
ftr-434	1569	3	,	,	PUNCT
ftr-434	1569	4	if	if	SCONJ
ftr-434	1569	5	texas	texas	PROPN
ftr-434	1569	6	hank	hank	PROPN
ftr-434	1569	7	donates	donate	VERB
ftr-434	1569	8	his	his	PRON
ftr-434	1569	9	rights	right	NOUN
ftr-434	1569	10	in	in	ADP
ftr-434	1569	11	the	the	DET
ftr-434	1569	12	software	software	NOUN
ftr-434	1569	13	and	and	CCONJ
ftr-434	1569	14	never	never	ADV
ftr-434	1569	15	asserts	assert	VERB
ftr-434	1569	16	copyright	copyright	NOUN
ftr-434	1569	17	protection	protection	NOUN
ftr-434	1569	18	(	(	PUNCT
ftr-434	1569	19	and	and	CCONJ
ftr-434	1569	20	never	never	ADV
ftr-434	1569	21	refers	refer	VERB
ftr-434	1569	22	to	to	ADP
ftr-434	1569	23	a	a	DET
ftr-434	1569	24	copyright	copyright	NOUN
ftr-434	1569	25	interest	interest	NOUN
ftr-434	1569	26	when	when	SCONJ
ftr-434	1569	27	transferring	transfer	VERB
ftr-434	1569	28	the	the	DET
ftr-434	1569	29	software	software	NOUN
ftr-434	1569	30	to	to	ADP
ftr-434	1569	31	the	the	DET
ftr-434	1569	32	charity	charity	NOUN
ftr-434	1569	33	)	)	PUNCT
ftr-434	1569	34	,	,	PUNCT
ftr-434	1569	35	texas	texas	PROPN
ftr-434	1569	36	hank	hank	PROPN
ftr-434	1569	37	could	could	AUX
ftr-434	1569	38	argue	argue	VERB
ftr-434	1569	39	that	that	SCONJ
ftr-434	1569	40	the	the	DET
ftr-434	1569	41	software	software	NOUN
ftr-434	1569	42	is	be	AUX
ftr-434	1569	43	a	a	DET
ftr-434	1569	44	trade	trade	NOUN
ftr-434	1569	45	secret	secret	NOUN
ftr-434	1569	46	(	(	PUNCT
ftr-434	1569	47	or	or	CCONJ
ftr-434	1569	48	is	be	AUX
ftr-434	1569	49	patentable	patentable	ADJ
ftr-434	1569	50	)	)	PUNCT
ftr-434	1569	51	,	,	PUNCT
ftr-434	1569	52	and	and	CCONJ
ftr-434	1569	53	that	that	SCONJ
ftr-434	1569	54	his	his	PRON
ftr-434	1569	55	contribution	contribution	NOUN
ftr-434	1569	56	of	of	ADP
ftr-434	1569	57	the	the	DET
ftr-434	1569	58	trade	trade	NOUN
ftr-434	1569	59	secret	secret	NOUN
ftr-434	1569	60	(	(	PUNCT
ftr-434	1569	61	or	or	CCONJ
ftr-434	1569	62	patent	patent	NOUN
ftr-434	1569	63	)	)	PUNCT
ftr-434	1569	64	will	will	AUX
ftr-434	1569	65	be	be	AUX
ftr-434	1569	66	eligible	eligible	ADJ
ftr-434	1569	67	for	for	ADP
ftr-434	1569	68	a	a	DET
ftr-434	1569	69	full	full	ADJ
ftr-434	1569	70	fair	fair	ADJ
ftr-434	1569	71	market	market	NOUN
ftr-434	1569	72	value	value	NOUN
ftr-434	1569	73	deduction	deduction	NOUN
ftr-434	1569	74	because	because	SCONJ
ftr-434	1569	75	section	section	NOUN
ftr-434	1569	76	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1569	77	)	)	PUNCT
ftr-434	1569	78	should	should	AUX
ftr-434	1569	79	not	not	PART
ftr-434	1569	80	apply	apply	VERB
ftr-434	1569	81	.	.	PUNCT
ftr-434	1570	1	nevertheless	nevertheless	ADV
ftr-434	1570	2	,	,	PUNCT
ftr-434	1570	3	a	a	DET
ftr-434	1570	4	court	court	NOUN
ftr-434	1570	5	might	might	AUX
ftr-434	1570	6	follow	follow	VERB
ftr-434	1570	7	the	the	DET
ftr-434	1570	8	approach	approach	NOUN
ftr-434	1570	9	taken	take	VERB
ftr-434	1570	10	in	in	ADP
ftr-434	1570	11	levy	levy	NOUN
ftr-434	1570	12	and	and	CCONJ
ftr-434	1570	13	conclude	conclude	VERB
ftr-434	1570	14	that	that	SCONJ
ftr-434	1570	15	since	since	SCONJ
ftr-434	1570	16	the	the	DET
ftr-434	1570	17	software	software	NOUN
ftr-434	1570	18	was	be	AUX
ftr-434	1570	19	“	"	PUNCT
ftr-434	1570	20	eligible	eligible	ADJ
ftr-434	1570	21	”	"	PUNCT
ftr-434	1570	22	for	for	ADP
ftr-434	1570	23	copyright	copyright	NOUN
ftr-434	1570	24	protection	protection	NOUN
ftr-434	1570	25	,	,	PUNCT
ftr-434	1570	26	regulations	regulation	NOUN
ftr-434	1570	27	section	section	VERB
ftr-434	1570	28	1.1221	1.1221	NUM
ftr-434	1570	29	-	-	SYM
ftr-434	1570	30	1(c)(1	1(c)(1	NUM
ftr-434	1570	31	)	)	PUNCT
ftr-434	1570	32	would	would	AUX
ftr-434	1570	33	cause	cause	VERB
ftr-434	1570	34	any	any	DET
ftr-434	1570	35	gain	gain	NOUN
ftr-434	1570	36	on	on	ADP
ftr-434	1570	37	a	a	DET
ftr-434	1570	38	hypothetical	hypothetical	ADJ
ftr-434	1570	39	sale	sale	NOUN
ftr-434	1570	40	to	to	PART
ftr-434	1570	41	be	be	AUX
ftr-434	1570	42	taxed	tax	VERB
ftr-434	1570	43	as	as	ADP
ftr-434	1570	44	ordinary	ordinary	ADJ
ftr-434	1570	45	income	income	NOUN
ftr-434	1570	46	(	(	PUNCT
ftr-434	1570	47	and	and	CCONJ
ftr-434	1570	48	will	will	AUX
ftr-434	1570	49	prevent	prevent	VERB
ftr-434	1570	50	texas	texas	PROPN
ftr-434	1570	51	hank	hank	PROPN
ftr-434	1570	52	from	from	ADP
ftr-434	1570	53	obtaining	obtain	VERB
ftr-434	1570	54	a	a	DET
ftr-434	1570	55	charitable	charitable	ADJ
ftr-434	1570	56	deduction	deduction	NOUN
ftr-434	1570	57	for	for	ADP
ftr-434	1570	58	any	any	DET
ftr-434	1570	59	value	value	NOUN
ftr-434	1570	60	of	of	ADP
ftr-434	1570	61	the	the	DET
ftr-434	1570	62	software	software	NOUN
ftr-434	1570	63	in	in	ADP
ftr-434	1570	64	excess	excess	NOUN
ftr-434	1570	65	of	of	ADP
ftr-434	1570	66	his	his	PRON
ftr-434	1570	67	cost	cost	NOUN
ftr-434	1570	68	basis	basis	NOUN
ftr-434	1570	69	in	in	ADP
ftr-434	1570	70	the	the	DET
ftr-434	1570	71	software	software	NOUN
ftr-434	1570	72	)	)	PUNCT
ftr-434	1570	73	.	.	PUNCT
ftr-434	1571	1	in	in	ADP
ftr-434	1571	2	documenting	document	VERB
ftr-434	1571	3	the	the	DET
ftr-434	1571	4	transfer	transfer	NOUN
ftr-434	1571	5	of	of	ADP
ftr-434	1571	6	the	the	DET
ftr-434	1571	7	software	software	NOUN
ftr-434	1571	8	to	to	ADP
ftr-434	1571	9	charity	charity	NOUN
ftr-434	1571	10	,	,	PUNCT
ftr-434	1571	11	texas	texas	PROPN
ftr-434	1571	12	hank	hank	PROPN
ftr-434	1571	13	is	be	AUX
ftr-434	1571	14	in	in	ADP
ftr-434	1571	15	a	a	DET
ftr-434	1571	16	particularly	particularly	ADV
ftr-434	1571	17	difficult	difficult	ADJ
ftr-434	1571	18	planning	planning	NOUN
ftr-434	1571	19	situation	situation	NOUN
ftr-434	1571	20	.	.	PUNCT
ftr-434	1572	1	if	if	SCONJ
ftr-434	1572	2	the	the	DET
ftr-434	1572	3	transfer	transfer	NOUN
ftr-434	1572	4	document	document	NOUN
ftr-434	1572	5	recites	recite	VERB
ftr-434	1572	6	that	that	SCONJ
ftr-434	1572	7	texas	texas	PROPN
ftr-434	1572	8	hank	hank	PROPN
ftr-434	1572	9	is	be	AUX
ftr-434	1572	10	transferring	transfer	VERB
ftr-434	1572	11	a	a	DET
ftr-434	1572	12	copyright	copyright	NOUN
ftr-434	1572	13	interest	interest	NOUN
ftr-434	1572	14	in	in	ADP
ftr-434	1572	15	the	the	DET
ftr-434	1572	16	software	software	NOUN
ftr-434	1572	17	to	to	ADP
ftr-434	1572	18	charity	charity	NOUN
ftr-434	1572	19	,	,	PUNCT
ftr-434	1572	20	the	the	DET
ftr-434	1572	21	irs	irs	PROPN
ftr-434	1572	22	may	may	AUX
ftr-434	1572	23	assert	assert	VERB
ftr-434	1572	24	that	that	DET
ftr-434	1572	25	section	section	NOUN
ftr-434	1572	26	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1572	27	)	)	PUNCT
ftr-434	1572	28	applies	apply	VERB
ftr-434	1572	29	and	and	CCONJ
ftr-434	1572	30	that	that	SCONJ
ftr-434	1572	31	texas	texas	PROPN
ftr-434	1572	32	hank	hank	PROPN
ftr-434	1572	33	’s	’s	PART
ftr-434	1572	34	tax	tax	NOUN
ftr-434	1572	35	deduction	deduction	NOUN
ftr-434	1572	36	is	be	AUX
ftr-434	1572	37	limited	limit	VERB
ftr-434	1572	38	to	to	ADP
ftr-434	1572	39	his	his	PRON
ftr-434	1572	40	cost	cost	NOUN
ftr-434	1572	41	basis	basis	NOUN
ftr-434	1572	42	in	in	ADP
ftr-434	1572	43	the	the	DET
ftr-434	1572	44	computer	computer	NOUN
ftr-434	1572	45	software	software	NOUN
ftr-434	1572	46	.	.	PUNCT
ftr-434	1573	1	on	on	ADP
ftr-434	1573	2	the	the	DET
ftr-434	1573	3	other	other	ADJ
ftr-434	1573	4	hand	hand	NOUN
ftr-434	1573	5	,	,	PUNCT
ftr-434	1573	6	if	if	SCONJ
ftr-434	1573	7	the	the	DET
ftr-434	1573	8	transfer	transfer	NOUN
ftr-434	1573	9	document	document	NOUN
ftr-434	1573	10	makes	make	VERB
ftr-434	1573	11	no	no	DET
ftr-434	1573	12	mention	mention	NOUN
ftr-434	1573	13	of	of	ADP
ftr-434	1573	14	the	the	DET
ftr-434	1573	15	transfer	transfer	NOUN
ftr-434	1573	16	of	of	ADP
ftr-434	1573	17	a	a	DET
ftr-434	1573	18	copyright	copyright	NOUN
ftr-434	1573	19	interest	interest	NOUN
ftr-434	1573	20	in	in	ADP
ftr-434	1573	21	the	the	DET
ftr-434	1573	22	software	software	NOUN
ftr-434	1573	23	,	,	PUNCT
ftr-434	1573	24	the	the	DET
ftr-434	1573	25	irs	irs	PROPN
ftr-434	1573	26	may	may	AUX
ftr-434	1573	27	assert	assert	VERB
ftr-434	1573	28	that	that	SCONJ
ftr-434	1573	29	hank	hank	PROPN
ftr-434	1573	30	has	have	AUX
ftr-434	1573	31	retained	retain	VERB
ftr-434	1573	32	a	a	DET
ftr-434	1573	33	copyright	copyright	NOUN
ftr-434	1573	34	interest	interest	NOUN
ftr-434	1573	35	,	,	PUNCT
ftr-434	1573	36	and	and	CCONJ
ftr-434	1573	37	thus	thus	ADV
ftr-434	1573	38	made	make	VERB
ftr-434	1573	39	a	a	DET
ftr-434	1573	40	gift	gift	NOUN
ftr-434	1573	41	of	of	ADP
ftr-434	1573	42	only	only	ADV
ftr-434	1573	43	a	a	DET
ftr-434	1573	44	“	"	PUNCT
ftr-434	1573	45	partial	partial	ADJ
ftr-434	1573	46	interest	interest	NOUN
ftr-434	1573	47	”	"	PUNCT
ftr-434	1573	48	in	in	ADP
ftr-434	1573	49	the	the	DET
ftr-434	1573	50	property	property	NOUN
ftr-434	1573	51	(	(	PUNCT
ftr-434	1573	52	because	because	SCONJ
ftr-434	1573	53	he	he	PRON
ftr-434	1573	54	retained	retain	VERB
ftr-434	1573	55	the	the	DET
ftr-434	1573	56	copyright	copyright	NOUN
ftr-434	1573	57	)	)	PUNCT
ftr-434	1573	58	.	.	PUNCT
ftr-434	1574	1	under	under	ADP
ftr-434	1574	2	the	the	DET
ftr-434	1574	3	partial	partial	ADJ
ftr-434	1574	4	interest	interest	NOUN
ftr-434	1574	5	rule	rule	NOUN
ftr-434	1574	6	of	of	ADP
ftr-434	1574	7	section271	section271	PROPN
ftr-434	1574	8	170(f)(3	170(f)(3	NUM
ftr-434	1574	9	)	)	PUNCT
ftr-434	1574	10	,	,	PUNCT
ftr-434	1574	11	texas	texas	PROPN
ftr-434	1574	12	hank	hank	PROPN
ftr-434	1574	13	would	would	AUX
ftr-434	1574	14	not	not	PART
ftr-434	1574	15	be	be	AUX
ftr-434	1574	16	entitled	entitle	VERB
ftr-434	1574	17	to	to	ADP
ftr-434	1574	18	any	any	DET
ftr-434	1574	19	charitable	charitable	ADJ
ftr-434	1574	20	contribution	contribution	NOUN
ftr-434	1574	21	deduction	deduction	NOUN
ftr-434	1574	22	.	.	PUNCT
ftr-434	1575	1	270	270	NUM
ftr-434	1575	2	.	.	PUNCT
ftr-434	1576	1	filing	file	VERB
ftr-434	1576	2	with	with	ADP
ftr-434	1576	3	the	the	DET
ftr-434	1576	4	u.s	u.s	PROPN
ftr-434	1576	5	.	.	PROPN
ftr-434	1576	6	copyright	copyright	PROPN
ftr-434	1576	7	office	office	NOUN
ftr-434	1576	8	would	would	AUX
ftr-434	1576	9	be	be	AUX
ftr-434	1576	10	a	a	DET
ftr-434	1576	11	clear	clear	ADJ
ftr-434	1576	12	indication	indication	NOUN
ftr-434	1576	13	of	of	ADP
ftr-434	1576	14	claiming	claim	VERB
ftr-434	1576	15	copyright	copyright	NOUN
ftr-434	1576	16	protection	protection	NOUN
ftr-434	1576	17	.	.	PUNCT
ftr-434	1577	1	however	however	ADV
ftr-434	1577	2	,	,	PUNCT
ftr-434	1577	3	filing	filing	NOUN
ftr-434	1577	4	is	be	AUX
ftr-434	1577	5	not	not	PART
ftr-434	1577	6	necessary	necessary	ADJ
ftr-434	1577	7	to	to	PART
ftr-434	1577	8	obtain	obtain	VERB
ftr-434	1577	9	copyright	copyright	NOUN
ftr-434	1577	10	protection	protection	NOUN
ftr-434	1577	11	.	.	PUNCT
ftr-434	1578	1	neil	neil	PROPN
ftr-434	1578	2	boorstyn	boorstyn	PROPN
ftr-434	1578	3	,	,	PUNCT
ftr-434	1578	4	boorstyn	boorstyn	PROPN
ftr-434	1578	5	on	on	ADP
ftr-434	1578	6	copyright	copyright	NOUN
ftr-434	1578	7	,	,	PUNCT
ftr-434	1578	8	§	§	PROPN
ftr-434	1578	9	9.05[1	9.05[1	NUM
ftr-434	1578	10	]	]	X
ftr-434	1578	11	,	,	PUNCT
ftr-434	1578	12	pp	pp	ADJ
ftr-434	1578	13	.	.	PUNCT
ftr-434	1579	1	9	9	NUM
ftr-434	1579	2	-	-	SYM
ftr-434	1579	3	31	31	NUM
ftr-434	1579	4	(	(	PUNCT
ftr-434	1579	5	“	"	PUNCT
ftr-434	1579	6	under	under	ADP
ftr-434	1579	7	the	the	DET
ftr-434	1579	8	1976	1976	NUM
ftr-434	1579	9	act	act	NOUN
ftr-434	1579	10	,	,	PUNCT
ftr-434	1579	11	a	a	DET
ftr-434	1579	12	work	work	NOUN
ftr-434	1579	13	created	create	VERB
ftr-434	1579	14	after	after	ADP
ftr-434	1579	15	january	january	PROPN
ftr-434	1579	16	1	1	NUM
ftr-434	1579	17	,	,	PUNCT
ftr-434	1579	18	1978	1978	NUM
ftr-434	1579	19	is	be	AUX
ftr-434	1579	20	protected	protect	VERB
ftr-434	1579	21	upon	upon	SCONJ
ftr-434	1579	22	creation	creation	NOUN
ftr-434	1579	23	[	[	X
ftr-434	1579	24	citing	cite	VERB
ftr-434	1579	25	17	17	NUM
ftr-434	1579	26	u.s.c	u.s.c	ADJ
ftr-434	1579	27	.	.	PUNCT
ftr-434	1580	1	§	§	PROPN
ftr-434	1580	2	302(a	302(a	PROPN
ftr-434	1580	3	)	)	PUNCT
ftr-434	1580	4	]	]	PUNCT
ftr-434	1580	5	,	,	PUNCT
ftr-434	1580	6	that	that	ADV
ftr-434	1580	7	is	is	ADV
ftr-434	1580	8	,	,	PUNCT
ftr-434	1580	9	when	when	SCONJ
ftr-434	1580	10	it	it	PRON
ftr-434	1580	11	is	be	AUX
ftr-434	1580	12	fixed	fix	VERB
ftr-434	1580	13	for	for	ADP
ftr-434	1580	14	the	the	DET
ftr-434	1580	15	first	first	ADJ
ftr-434	1580	16	time	time	NOUN
ftr-434	1580	17	in	in	ADP
ftr-434	1580	18	a	a	DET
ftr-434	1580	19	copy	copy	NOUN
ftr-434	1580	20	or	or	CCONJ
ftr-434	1580	21	phonorecord	phonorecord	NOUN
ftr-434	1580	22	”	"	PUNCT
ftr-434	1580	23	)	)	PUNCT
ftr-434	1580	24	.	.	PUNCT
ftr-434	1581	1	as	as	ADP
ftr-434	1581	2	a	a	DET
ftr-434	1581	3	result	result	NOUN
ftr-434	1581	4	,	,	PUNCT
ftr-434	1581	5	the	the	DET
ftr-434	1581	6	irs	irs	PROPN
ftr-434	1581	7	might	might	AUX
ftr-434	1581	8	assert	assert	VERB
ftr-434	1581	9	that	that	SCONJ
ftr-434	1581	10	the	the	DET
ftr-434	1581	11	software	software	NOUN
ftr-434	1581	12	is	be	AUX
ftr-434	1581	13	a	a	DET
ftr-434	1581	14	literary	literary	ADJ
ftr-434	1581	15	work	work	NOUN
ftr-434	1581	16	entitled	entitle	VERB
ftr-434	1581	17	to	to	ADP
ftr-434	1581	18	copyright	copyright	NOUN
ftr-434	1581	19	protection	protection	NOUN
ftr-434	1581	20	even	even	ADV
ftr-434	1581	21	if	if	SCONJ
ftr-434	1581	22	texas	texas	PROPN
ftr-434	1581	23	hank	hank	PROPN
ftr-434	1581	24	makes	make	VERB
ftr-434	1581	25	no	no	DET
ftr-434	1581	26	affirmative	affirmative	ADJ
ftr-434	1581	27	attempt	attempt	NOUN
ftr-434	1581	28	to	to	PART
ftr-434	1581	29	claim	claim	VERB
ftr-434	1581	30	copyright	copyright	NOUN
ftr-434	1581	31	protection	protection	NOUN
ftr-434	1581	32	.	.	PUNCT
ftr-434	1582	1	see	see	VERB
ftr-434	1582	2	also	also	ADV
ftr-434	1582	3	supra	supra	PROPN
ftr-434	1582	4	note	note	PROPN
ftr-434	1582	5	56	56	NUM
ftr-434	1582	6	.	.	NOUN
ftr-434	1582	7	271	271	NUM
ftr-434	1582	8	.	.	X
ftr-434	1583	1	see	see	VERB
ftr-434	1583	2	supra	supra	PROPN
ftr-434	1583	3	notes	note	VERB
ftr-434	1583	4	147	147	NUM
ftr-434	1583	5	-	-	SYM
ftr-434	1583	6	149	149	NUM
ftr-434	1583	7	and	and	CCONJ
ftr-434	1583	8	accompanying	accompany	VERB
ftr-434	1583	9	text	text	NOUN
ftr-434	1583	10	.	.	PUNCT
ftr-434	1584	1	608	608	NUM
ftr-434	1584	2	florida	florida	PROPN
ftr-434	1584	3	tax	tax	NOUN
ftr-434	1584	4	review	review	NOUN
ftr-434	1584	5	[	[	X
ftr-434	1584	6	vol.5:8	vol.5:8	NOUN
ftr-434	1584	7	note	note	VERB
ftr-434	1584	8	that	that	SCONJ
ftr-434	1584	9	since	since	SCONJ
ftr-434	1584	10	texas	texas	PROPN
ftr-434	1584	11	hank	hank	PROPN
ftr-434	1584	12	’s	’s	PART
ftr-434	1584	13	cost	cost	PROPN
ftr-434	1584	14	basis	basis	NOUN
ftr-434	1584	15	in	in	ADP
ftr-434	1584	16	the	the	DET
ftr-434	1584	17	software	software	NOUN
ftr-434	1584	18	is	be	AUX
ftr-434	1584	19	minimal	minimal	ADJ
ftr-434	1584	20	,	,	PUNCT
ftr-434	1584	21	his	his	PRON
ftr-434	1584	22	risk	risk	NOUN
ftr-434	1584	23	from	from	ADP
ftr-434	1584	24	the	the	DET
ftr-434	1584	25	potential	potential	ADJ
ftr-434	1584	26	application	application	NOUN
ftr-434	1584	27	of	of	ADP
ftr-434	1584	28	the	the	DET
ftr-434	1584	29	“	"	PUNCT
ftr-434	1584	30	partial	partial	ADJ
ftr-434	1584	31	interest	interest	NOUN
ftr-434	1584	32	”	"	PUNCT
ftr-434	1584	33	rule	rule	NOUN
ftr-434	1584	34	is	be	AUX
ftr-434	1584	35	minimal	minimal	ADJ
ftr-434	1584	36	.	.	PUNCT
ftr-434	1585	1	in	in	ADP
ftr-434	1585	2	effect	effect	NOUN
ftr-434	1585	3	,	,	PUNCT
ftr-434	1585	4	there	there	PRON
ftr-434	1585	5	would	would	AUX
ftr-434	1585	6	not	not	PART
ftr-434	1585	7	be	be	AUX
ftr-434	1585	8	much	much	ADJ
ftr-434	1585	9	difference	difference	NOUN
ftr-434	1585	10	between	between	ADP
ftr-434	1585	11	deducting	deduct	VERB
ftr-434	1585	12	nothing	nothing	PRON
ftr-434	1585	13	(	(	PUNCT
ftr-434	1585	14	because	because	SCONJ
ftr-434	1585	15	of	of	ADP
ftr-434	1585	16	the	the	DET
ftr-434	1585	17	partial	partial	ADJ
ftr-434	1585	18	interest	interest	NOUN
ftr-434	1585	19	rule	rule	NOUN
ftr-434	1585	20	of	of	ADP
ftr-434	1585	21	section	section	NOUN
ftr-434	1585	22	170(f)(3	170(f)(3	NUM
ftr-434	1585	23	)	)	PUNCT
ftr-434	1585	24	)	)	PUNCT
ftr-434	1585	25	and	and	CCONJ
ftr-434	1585	26	deducting	deduct	VERB
ftr-434	1585	27	a	a	DET
ftr-434	1585	28	small	small	ADJ
ftr-434	1585	29	amount	amount	NOUN
ftr-434	1585	30	under	under	ADP
ftr-434	1585	31	the	the	DET
ftr-434	1585	32	“	"	PUNCT
ftr-434	1585	33	copyright	copyright	NOUN
ftr-434	1585	34	”	"	PUNCT
ftr-434	1585	35	rule	rule	NOUN
ftr-434	1585	36	of	of	ADP
ftr-434	1585	37	section	section	NOUN
ftr-434	1585	38	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1585	39	)	)	PUNCT
ftr-434	1585	40	.	.	PUNCT
ftr-434	1586	1	as	as	ADP
ftr-434	1586	2	a	a	DET
ftr-434	1586	3	result	result	NOUN
ftr-434	1586	4	,	,	PUNCT
ftr-434	1586	5	texas	texas	PROPN
ftr-434	1586	6	hank	hank	PROPN
ftr-434	1586	7	might	might	AUX
ftr-434	1586	8	be	be	AUX
ftr-434	1586	9	well	well	ADV
ftr-434	1586	10	-	-	PUNCT
ftr-434	1586	11	advised	advise	VERB
ftr-434	1586	12	to	to	PART
ftr-434	1586	13	refer	refer	VERB
ftr-434	1586	14	to	to	ADP
ftr-434	1586	15	the	the	DET
ftr-434	1586	16	patent	patent	NOUN
ftr-434	1586	17	rights	right	NOUN
ftr-434	1586	18	(	(	PUNCT
ftr-434	1586	19	and	and	CCONJ
ftr-434	1586	20	all	all	DET
ftr-434	1586	21	other	other	ADJ
ftr-434	1586	22	rights	right	NOUN
ftr-434	1586	23	)	)	PUNCT
ftr-434	1586	24	in	in	ADP
ftr-434	1586	25	the	the	DET
ftr-434	1586	26	transfer	transfer	NOUN
ftr-434	1586	27	document	document	NOUN
ftr-434	1586	28	but	but	CCONJ
ftr-434	1586	29	avoid	avoid	VERB
ftr-434	1586	30	any	any	DET
ftr-434	1586	31	reference	reference	NOUN
ftr-434	1586	32	to	to	ADP
ftr-434	1586	33	copyright	copyright	NOUN
ftr-434	1586	34	protection	protection	NOUN
ftr-434	1586	35	.	.	PUNCT
ftr-434	1587	1	vii	vii	PROPN
ftr-434	1587	2	.	.	PUNCT
ftr-434	1587	3	proposals	proposal	NOUN
ftr-434	1587	4	for	for	ADP
ftr-434	1587	5	excluding	exclude	VERB
ftr-434	1587	6	computer	computer	NOUN
ftr-434	1587	7	software	software	NOUN
ftr-434	1587	8	eligible	eligible	ADJ
ftr-434	1587	9	for	for	ADP
ftr-434	1587	10	patent	patent	NOUN
ftr-434	1587	11	protection	protection	NOUN
ftr-434	1587	12	from	from	ADP
ftr-434	1587	13	the	the	DET
ftr-434	1587	14	old	old	ADJ
ftr-434	1587	15	copyright	copyright	NOUN
ftr-434	1587	16	restriction	restriction	NOUN
ftr-434	1587	17	a.	a.	NOUN
ftr-434	1587	18	proposal	proposal	NOUN
ftr-434	1587	19	for	for	ADP
ftr-434	1587	20	an	an	DET
ftr-434	1587	21	irs	irs	PROPN
ftr-434	1587	22	administrative	administrative	ADJ
ftr-434	1587	23	announcement	announcement	NOUN
ftr-434	1587	24	for	for	ADP
ftr-434	1587	25	the	the	DET
ftr-434	1587	26	reasons	reason	NOUN
ftr-434	1587	27	stated	state	VERB
ftr-434	1587	28	above	above	ADV
ftr-434	1587	29	,	,	PUNCT
ftr-434	1587	30	under	under	ADP
ftr-434	1587	31	current	current	ADJ
ftr-434	1587	32	law	law	NOUN
ftr-434	1587	33	,	,	PUNCT
ftr-434	1587	34	neither	neither	DET
ftr-434	1587	35	section	section	NOUN
ftr-434	1587	36	1221(a)(3	1221(a)(3	NUM
ftr-434	1587	37	)	)	PUNCT
ftr-434	1587	38	(	(	PUNCT
ftr-434	1587	39	requiring	require	VERB
ftr-434	1587	40	that	that	SCONJ
ftr-434	1587	41	gain	gain	NOUN
ftr-434	1587	42	on	on	ADP
ftr-434	1587	43	a	a	DET
ftr-434	1587	44	sale	sale	NOUN
ftr-434	1587	45	be	be	AUX
ftr-434	1587	46	taxed	tax	VERB
ftr-434	1587	47	as	as	ADP
ftr-434	1587	48	ordinary	ordinary	ADJ
ftr-434	1587	49	income	income	NOUN
ftr-434	1587	50	)	)	PUNCT
ftr-434	1587	51	nor	nor	CCONJ
ftr-434	1587	52	the	the	DET
ftr-434	1587	53	reduction	reduction	NOUN
ftr-434	1587	54	rule	rule	NOUN
ftr-434	1587	55	of	of	ADP
ftr-434	1587	56	section	section	NOUN
ftr-434	1587	57	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1587	58	)	)	PUNCT
ftr-434	1587	59	should	should	AUX
ftr-434	1587	60	apply	apply	VERB
ftr-434	1587	61	to	to	ADP
ftr-434	1587	62	a	a	DET
ftr-434	1587	63	charitable	charitable	ADJ
ftr-434	1587	64	contribution	contribution	NOUN
ftr-434	1587	65	of	of	ADP
ftr-434	1587	66	computer	computer	NOUN
ftr-434	1587	67	software	software	NOUN
ftr-434	1587	68	that	that	PRON
ftr-434	1587	69	is	be	AUX
ftr-434	1587	70	eligible	eligible	ADJ
ftr-434	1587	71	for	for	ADP
ftr-434	1587	72	trade	trade	NOUN
ftr-434	1587	73	secret	secret	NOUN
ftr-434	1587	74	or	or	CCONJ
ftr-434	1587	75	patent	patent	NOUN
ftr-434	1587	76	protection.272	protection.272	VERB
ftr-434	1587	77	unfortunately	unfortunately	ADV
ftr-434	1587	78	,	,	PUNCT
ftr-434	1587	79	the	the	DET
ftr-434	1587	80	tax	tax	NOUN
ftr-434	1587	81	court	court	NOUN
ftr-434	1587	82	in	in	ADP
ftr-434	1587	83	levy	levy	NOUN
ftr-434	1587	84	,	,	PUNCT
ftr-434	1587	85	in	in	ADP
ftr-434	1587	86	applying	apply	VERB
ftr-434	1587	87	regulations	regulation	NOUN
ftr-434	1587	88	section273	section273	PROPN
ftr-434	1587	89	1.1221	1.1221	NUM
ftr-434	1587	90	-	-	PUNCT
ftr-434	1587	91	1(c)(1	1(c)(1	NUM
ftr-434	1587	92	)	)	PUNCT
ftr-434	1587	93	,	,	PUNCT
ftr-434	1587	94	indicates	indicate	VERB
ftr-434	1587	95	that	that	SCONJ
ftr-434	1587	96	section	section	NOUN
ftr-434	1587	97	1221(a)(3	1221(a)(3	NUM
ftr-434	1587	98	)	)	PUNCT
ftr-434	1587	99	(	(	PUNCT
ftr-434	1587	100	and	and	CCONJ
ftr-434	1587	101	indirectly	indirectly	ADV
ftr-434	1587	102	,	,	PUNCT
ftr-434	1587	103	the	the	DET
ftr-434	1587	104	reduction	reduction	NOUN
ftr-434	1587	105	rule	rule	NOUN
ftr-434	1587	106	of	of	ADP
ftr-434	1587	107	section	section	NOUN
ftr-434	1587	108	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1587	109	)	)	PUNCT
ftr-434	1587	110	)	)	PUNCT
ftr-434	1587	111	,	,	PUNCT
ftr-434	1587	112	will	will	AUX
ftr-434	1587	113	apply	apply	VERB
ftr-434	1587	114	whenever	whenever	SCONJ
ftr-434	1587	115	property	property	NOUN
ftr-434	1587	116	eligible	eligible	ADJ
ftr-434	1587	117	for	for	ADP
ftr-434	1587	118	copyright	copyright	NOUN
ftr-434	1587	119	protection	protection	NOUN
ftr-434	1587	120	is	be	AUX
ftr-434	1587	121	contributed	contribute	VERB
ftr-434	1587	122	to	to	ADP
ftr-434	1587	123	charity	charity	NOUN
ftr-434	1587	124	.	.	PUNCT
ftr-434	1588	1	no	no	DET
ftr-434	1588	2	amendment	amendment	NOUN
ftr-434	1588	3	of	of	ADP
ftr-434	1588	4	the	the	DET
ftr-434	1588	5	statute274	statute274	PROPN
ftr-434	1588	6	should	should	AUX
ftr-434	1588	7	be	be	AUX
ftr-434	1588	8	necessary	necessary	ADJ
ftr-434	1588	9	because	because	SCONJ
ftr-434	1588	10	the	the	DET
ftr-434	1588	11	result	result	NOUN
ftr-434	1588	12	suggested	suggest	VERB
ftr-434	1588	13	by	by	ADP
ftr-434	1588	14	levy	levy	NOUN
ftr-434	1588	15	is	be	AUX
ftr-434	1588	16	not	not	PART
ftr-434	1588	17	mandated	mandate	VERB
ftr-434	1588	18	by	by	ADP
ftr-434	1588	19	the	the	DET
ftr-434	1588	20	statute	statute	NOUN
ftr-434	1588	21	.	.	PUNCT
ftr-434	1589	1	nevertheless	nevertheless	ADV
ftr-434	1589	2	,	,	PUNCT
ftr-434	1589	3	the	the	DET
ftr-434	1589	4	uncertainty	uncertainty	NOUN
ftr-434	1589	5	caused	cause	VERB
ftr-434	1589	6	by	by	ADP
ftr-434	1589	7	the	the	DET
ftr-434	1589	8	interpretation	interpretation	NOUN
ftr-434	1589	9	of	of	ADP
ftr-434	1589	10	regulations	regulation	NOUN
ftr-434	1589	11	section	section	VERB
ftr-434	1589	12	1.1221	1.1221	NUM
ftr-434	1589	13	-	-	SYM
ftr-434	1589	14	1(c)(1	1(c)(1	NUM
ftr-434	1589	15	)	)	PUNCT
ftr-434	1589	16	in	in	ADP
ftr-434	1589	17	levy	levy	NOUN
ftr-434	1589	18	may	may	AUX
ftr-434	1589	19	have	have	VERB
ftr-434	1589	20	a	a	DET
ftr-434	1589	21	chilling	chilling	ADJ
ftr-434	1589	22	effect	effect	NOUN
ftr-434	1589	23	on	on	ADP
ftr-434	1589	24	software	software	NOUN
ftr-434	1589	25	developers	developer	NOUN
ftr-434	1589	26	considering	consider	VERB
ftr-434	1589	27	a	a	DET
ftr-434	1589	28	charitable	charitable	ADJ
ftr-434	1589	29	gift	gift	NOUN
ftr-434	1589	30	.	.	PUNCT
ftr-434	1590	1	accordingly	accordingly	ADV
ftr-434	1590	2	,	,	PUNCT
ftr-434	1590	3	a	a	DET
ftr-434	1590	4	pronouncement	pronouncement	NOUN
ftr-434	1590	5	by	by	ADP
ftr-434	1590	6	the	the	DET
ftr-434	1590	7	irs	irs	PROPN
ftr-434	1590	8	(	(	PUNCT
ftr-434	1590	9	in	in	ADP
ftr-434	1590	10	the	the	DET
ftr-434	1590	11	form	form	NOUN
ftr-434	1590	12	of	of	ADP
ftr-434	1590	13	an	an	DET
ftr-434	1590	14	announcement	announcement	NOUN
ftr-434	1590	15	or	or	CCONJ
ftr-434	1590	16	revenue	revenue	NOUN
ftr-434	1590	17	ruling	ruling	NOUN
ftr-434	1590	18	)	)	PUNCT
ftr-434	1590	19	would	would	AUX
ftr-434	1590	20	be	be	AUX
ftr-434	1590	21	appropriate	appropriate	ADJ
ftr-434	1590	22	to	to	PART
ftr-434	1590	23	encourage	encourage	VERB
ftr-434	1590	24	charitable	charitable	ADJ
ftr-434	1590	25	gifts	gift	NOUN
ftr-434	1590	26	of	of	ADP
ftr-434	1590	27	computer	computer	NOUN
ftr-434	1590	28	software	software	NOUN
ftr-434	1590	29	eligible	eligible	ADJ
ftr-434	1590	30	for	for	ADP
ftr-434	1590	31	patent	patent	NOUN
ftr-434	1590	32	protection	protection	NOUN
ftr-434	1590	33	.	.	PUNCT
ftr-434	1591	1	a	a	DET
ftr-434	1591	2	sample	sample	NOUN
ftr-434	1591	3	revenue	revenue	NOUN
ftr-434	1591	4	ruling	ruling	NOUN
ftr-434	1591	5	is	be	AUX
ftr-434	1591	6	attached	attach	VERB
ftr-434	1591	7	as	as	ADP
ftr-434	1591	8	appendix	appendix	ADJ
ftr-434	1591	9	a.	a.	NOUN
ftr-434	1591	10	b.	b.	PROPN
ftr-434	1591	11	the	the	DET
ftr-434	1591	12	artist	artist	NOUN
ftr-434	1591	13	-	-	PUNCT
ftr-434	1591	14	museum	museum	NOUN
ftr-434	1591	15	partnership	partnership	NOUN
ftr-434	1591	16	bill	bill	PROPN
ftr-434	1591	17	a	a	DET
ftr-434	1591	18	bill	bill	NOUN
ftr-434	1591	19	has	have	AUX
ftr-434	1591	20	been	be	AUX
ftr-434	1591	21	introduced	introduce	VERB
ftr-434	1591	22	in	in	ADP
ftr-434	1591	23	congress	congress	PROPN
ftr-434	1591	24	that	that	PRON
ftr-434	1591	25	would	would	AUX
ftr-434	1591	26	address	address	VERB
ftr-434	1591	27	certain	certain	ADJ
ftr-434	1591	28	concerns	concern	NOUN
ftr-434	1591	29	about	about	ADP
ftr-434	1591	30	donating	donate	VERB
ftr-434	1591	31	copyrights	copyright	NOUN
ftr-434	1591	32	(	(	PUNCT
ftr-434	1591	33	and	and	CCONJ
ftr-434	1591	34	related	related	ADJ
ftr-434	1591	35	rights	right	NOUN
ftr-434	1591	36	)	)	PUNCT
ftr-434	1591	37	to	to	ADP
ftr-434	1591	38	charity	charity	NOUN
ftr-434	1591	39	,	,	PUNCT
ftr-434	1591	40	but	but	CCONJ
ftr-434	1591	41	as	as	SCONJ
ftr-434	1591	42	currently	currently	ADV
ftr-434	1591	43	drafted	draft	VERB
ftr-434	1591	44	the	the	DET
ftr-434	1591	45	bill	bill	NOUN
ftr-434	1591	46	would	would	AUX
ftr-434	1591	47	help	help	VERB
ftr-434	1591	48	software	software	VERB
ftr-434	1591	49	developers	developer	NOUN
ftr-434	1591	50	only	only	ADV
ftr-434	1591	51	in	in	ADP
ftr-434	1591	52	limited	limited	ADJ
ftr-434	1591	53	272	272	NUM
ftr-434	1591	54	.	.	PUNCT
ftr-434	1592	1	see	see	VERB
ftr-434	1592	2	supra	supra	PROPN
ftr-434	1592	3	notes	note	VERB
ftr-434	1592	4	248	248	NUM
ftr-434	1592	5	-	-	SYM
ftr-434	1592	6	269	269	NUM
ftr-434	1592	7	and	and	CCONJ
ftr-434	1592	8	accompanying	accompany	VERB
ftr-434	1592	9	text	text	NOUN
ftr-434	1592	10	.	.	PUNCT
ftr-434	1593	1	273	273	NUM
ftr-434	1593	2	.	.	NOUN
ftr-434	1593	3	64	64	NUM
ftr-434	1593	4	t.c.m	t.c.m	NOUN
ftr-434	1593	5	.	.	PUNCT
ftr-434	1594	1	(	(	PUNCT
ftr-434	1594	2	cch	cch	NOUN
ftr-434	1594	3	)	)	PUNCT
ftr-434	1594	4	534	534	NUM
ftr-434	1594	5	,	,	PUNCT
ftr-434	1594	6	536	536	NUM
ftr-434	1594	7	(	(	PUNCT
ftr-434	1594	8	1992	1992	NUM
ftr-434	1594	9	)	)	PUNCT
ftr-434	1594	10	.	.	PUNCT
ftr-434	1595	1	274	274	NUM
ftr-434	1595	2	.	.	PUNCT
ftr-434	1596	1	the	the	DET
ftr-434	1596	2	levy	levy	NOUN
ftr-434	1596	3	case	case	NOUN
ftr-434	1596	4	actually	actually	ADV
ftr-434	1596	5	holds	hold	VERB
ftr-434	1596	6	that	that	SCONJ
ftr-434	1596	7	the	the	DET
ftr-434	1596	8	gain	gain	NOUN
ftr-434	1596	9	from	from	ADP
ftr-434	1596	10	a	a	DET
ftr-434	1596	11	sale	sale	NOUN
ftr-434	1596	12	of	of	ADP
ftr-434	1596	13	property	property	NOUN
ftr-434	1596	14	eligible	eligible	ADJ
ftr-434	1596	15	for	for	ADP
ftr-434	1596	16	copyright	copyright	NOUN
ftr-434	1596	17	protection	protection	NOUN
ftr-434	1596	18	will	will	AUX
ftr-434	1596	19	be	be	AUX
ftr-434	1596	20	taxed	tax	VERB
ftr-434	1596	21	as	as	ADP
ftr-434	1596	22	ordinary	ordinary	ADJ
ftr-434	1596	23	income	income	NOUN
ftr-434	1596	24	(	(	PUNCT
ftr-434	1596	25	rather	rather	ADV
ftr-434	1596	26	than	than	ADP
ftr-434	1596	27	being	be	AUX
ftr-434	1596	28	taxed	tax	VERB
ftr-434	1596	29	as	as	ADP
ftr-434	1596	30	capital	capital	NOUN
ftr-434	1596	31	gain	gain	NOUN
ftr-434	1596	32	)	)	PUNCT
ftr-434	1596	33	.	.	PUNCT
ftr-434	1597	1	i	i	PRON
ftr-434	1597	2	d.	d.	PROPN
ftr-434	1597	3	at	at	ADP
ftr-434	1597	4	536	536	NUM
ftr-434	1597	5	.	.	PUNCT
ftr-434	1598	1	since	since	SCONJ
ftr-434	1598	2	the	the	DET
ftr-434	1598	3	gain	gain	NOUN
ftr-434	1598	4	on	on	ADP
ftr-434	1598	5	the	the	DET
ftr-434	1598	6	sale	sale	NOUN
ftr-434	1598	7	would	would	AUX
ftr-434	1598	8	be	be	AUX
ftr-434	1598	9	taxed	tax	VERB
ftr-434	1598	10	as	as	ADP
ftr-434	1598	11	ordinary	ordinary	ADJ
ftr-434	1598	12	income	income	NOUN
ftr-434	1598	13	,	,	PUNCT
ftr-434	1598	14	the	the	DET
ftr-434	1598	15	reduction	reduction	NOUN
ftr-434	1598	16	rule	rule	NOUN
ftr-434	1598	17	of	of	ADP
ftr-434	1598	18	irc	irc	PROPN
ftr-434	1598	19	§	§	PROPN
ftr-434	1598	20	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1598	21	)	)	PUNCT
ftr-434	1598	22	would	would	AUX
ftr-434	1598	23	apply	apply	VERB
ftr-434	1598	24	to	to	ADP
ftr-434	1598	25	a	a	DET
ftr-434	1598	26	charitable	charitable	ADJ
ftr-434	1598	27	contribution	contribution	NOUN
ftr-434	1598	28	of	of	ADP
ftr-434	1598	29	the	the	DET
ftr-434	1598	30	property	property	NOUN
ftr-434	1598	31	.	.	PUNCT
ftr-434	1599	1	2002	2002	NUM
ftr-434	1599	2	]	]	X
ftr-434	1600	1	it	it	PRON
ftr-434	1600	2	does	do	AUX
ftr-434	1600	3	not	not	PART
ftr-434	1600	4	compute	compute	VERB
ftr-434	1600	5	609	609	NUM
ftr-434	1600	6	situations	situation	NOUN
ftr-434	1600	7	.	.	PUNCT
ftr-434	1601	1	as	as	SCONJ
ftr-434	1601	2	its	its	PRON
ftr-434	1601	3	name	name	NOUN
ftr-434	1601	4	suggests	suggest	VERB
ftr-434	1601	5	,	,	PUNCT
ftr-434	1601	6	the	the	DET
ftr-434	1601	7	artist	artist	NOUN
ftr-434	1601	8	-	-	PUNCT
ftr-434	1601	9	museum	museum	NOUN
ftr-434	1601	10	partnership	partnership	PROPN
ftr-434	1601	11	act	act	PROPN
ftr-434	1601	12	is	be	AUX
ftr-434	1601	13	designed	design	VERB
ftr-434	1601	14	to	to	PART
ftr-434	1601	15	encourage	encourage	VERB
ftr-434	1601	16	artists	artist	NOUN
ftr-434	1601	17	to	to	PART
ftr-434	1601	18	donate	donate	VERB
ftr-434	1601	19	their	their	PRON
ftr-434	1601	20	paintings	painting	NOUN
ftr-434	1601	21	,	,	PUNCT
ftr-434	1601	22	sculptures	sculpture	NOUN
ftr-434	1601	23	,	,	PUNCT
ftr-434	1601	24	and	and	CCONJ
ftr-434	1601	25	other	other	ADJ
ftr-434	1601	26	works	work	NOUN
ftr-434	1601	27	of	of	ADP
ftr-434	1601	28	art	art	NOUN
ftr-434	1601	29	to	to	ADP
ftr-434	1601	30	museums	museum	NOUN
ftr-434	1601	31	,	,	PUNCT
ftr-434	1601	32	but	but	CCONJ
ftr-434	1601	33	the	the	DET
ftr-434	1601	34	bill	bill	NOUN
ftr-434	1601	35	’s	’s	PART
ftr-434	1601	36	language	language	NOUN
ftr-434	1601	37	could	could	AUX
ftr-434	1601	38	apply	apply	VERB
ftr-434	1601	39	even	even	ADV
ftr-434	1601	40	if	if	SCONJ
ftr-434	1601	41	the	the	DET
ftr-434	1601	42	donated	donate	VERB
ftr-434	1601	43	property	property	NOUN
ftr-434	1601	44	is	be	AUX
ftr-434	1601	45	not	not	PART
ftr-434	1601	46	“	"	PUNCT
ftr-434	1601	47	art	art	NOUN
ftr-434	1601	48	”	"	PUNCT
ftr-434	1601	49	and	and	CCONJ
ftr-434	1601	50	even	even	ADV
ftr-434	1601	51	if	if	SCONJ
ftr-434	1601	52	the	the	DET
ftr-434	1601	53	receiving	receive	VERB
ftr-434	1601	54	charity	charity	NOUN
ftr-434	1601	55	is	be	AUX
ftr-434	1601	56	not	not	PART
ftr-434	1601	57	a	a	DET
ftr-434	1601	58	museum.275	museum.275	PROPN
ftr-434	1601	59	1	1	NUM
ftr-434	1601	60	.	.	PUNCT
ftr-434	1602	1	the	the	DET
ftr-434	1602	2	current	current	ADJ
ftr-434	1602	3	bill.—the	bill.—the	PRON
ftr-434	1602	4	bill	bill	NOUN
ftr-434	1602	5	would	would	AUX
ftr-434	1602	6	allow	allow	VERB
ftr-434	1602	7	a	a	DET
ftr-434	1602	8	full	full	ADJ
ftr-434	1602	9	fair	fair	ADJ
ftr-434	1602	10	market	market	NOUN
ftr-434	1602	11	value	value	NOUN
ftr-434	1602	12	deduction	deduction	NOUN
ftr-434	1602	13	for	for	ADP
ftr-434	1602	14	a	a	DET
ftr-434	1602	15	charitable	charitable	ADJ
ftr-434	1602	16	contribution	contribution	NOUN
ftr-434	1602	17	of	of	ADP
ftr-434	1602	18	“	"	PUNCT
ftr-434	1602	19	any	any	DET
ftr-434	1602	20	literary	literary	ADJ
ftr-434	1602	21	,	,	PUNCT
ftr-434	1602	22	musical	musical	ADJ
ftr-434	1602	23	,	,	PUNCT
ftr-434	1602	24	artistic	artistic	ADJ
ftr-434	1602	25	or	or	CCONJ
ftr-434	1602	26	scholarly	scholarly	ADJ
ftr-434	1602	27	composition	composition	NOUN
ftr-434	1602	28	,	,	PUNCT
ftr-434	1602	29	or	or	CCONJ
ftr-434	1602	30	similar	similar	ADJ
ftr-434	1602	31	property	property	NOUN
ftr-434	1602	32	,	,	PUNCT
ftr-434	1602	33	or	or	CCONJ
ftr-434	1602	34	the	the	DET
ftr-434	1602	35	copyright	copyright	NOUN
ftr-434	1602	36	thereon	thereon	NOUN
ftr-434	1602	37	(	(	PUNCT
ftr-434	1602	38	or	or	CCONJ
ftr-434	1602	39	both	both	PRON
ftr-434	1602	40	)	)	PUNCT
ftr-434	1602	41	.	.	PUNCT
ftr-434	1602	42	”	"	PUNCT
ftr-434	1603	1	however	however	ADV
ftr-434	1603	2	,	,	PUNCT
ftr-434	1603	3	the	the	DET
ftr-434	1603	4	bill	bill	NOUN
ftr-434	1603	5	would	would	AUX
ftr-434	1603	6	not	not	PART
ftr-434	1603	7	reach	reach	VERB
ftr-434	1603	8	all	all	DET
ftr-434	1603	9	copyrights	copyright	NOUN
ftr-434	1603	10	(	(	PUNCT
ftr-434	1603	11	and	and	CCONJ
ftr-434	1603	12	compositions276	compositions276	PROPN
ftr-434	1603	13	and	and	CCONJ
ftr-434	1603	14	similar	similar	ADJ
ftr-434	1603	15	property	property	NOUN
ftr-434	1603	16	)	)	PUNCT
ftr-434	1603	17	,	,	PUNCT
ftr-434	1603	18	and	and	CCONJ
ftr-434	1603	19	would	would	AUX
ftr-434	1603	20	impose	impose	VERB
ftr-434	1603	21	the	the	DET
ftr-434	1603	22	“	"	PUNCT
ftr-434	1603	23	related	related	ADJ
ftr-434	1603	24	use	use	NOUN
ftr-434	1603	25	”	"	PUNCT
ftr-434	1603	26	restriction	restriction	NOUN
ftr-434	1603	27	,	,	PUNCT
ftr-434	1603	28	which277	which277	PROPN
ftr-434	1603	29	certain	certain	ADJ
ftr-434	1603	30	gifts	gift	NOUN
ftr-434	1603	31	would	would	AUX
ftr-434	1603	32	not	not	PART
ftr-434	1603	33	satisfy	satisfy	VERB
ftr-434	1603	34	.	.	PUNCT
ftr-434	1604	1	in	in	ADP
ftr-434	1604	2	order	order	NOUN
ftr-434	1604	3	for	for	SCONJ
ftr-434	1604	4	the	the	DET
ftr-434	1604	5	donor	donor	NOUN
ftr-434	1604	6	to	to	PART
ftr-434	1604	7	obtain	obtain	VERB
ftr-434	1604	8	a	a	DET
ftr-434	1604	9	fair	fair	ADJ
ftr-434	1604	10	market	market	NOUN
ftr-434	1604	11	value	value	NOUN
ftr-434	1604	12	deduction	deduction	NOUN
ftr-434	1604	13	,	,	PUNCT
ftr-434	1604	14	the	the	DET
ftr-434	1604	15	bill	bill	NOUN
ftr-434	1604	16	requires	require	VERB
ftr-434	1604	17	that	that	SCONJ
ftr-434	1604	18	the	the	DET
ftr-434	1604	19	following	follow	VERB
ftr-434	1604	20	conditions	condition	NOUN
ftr-434	1604	21	be	be	AUX
ftr-434	1604	22	satisfied	satisfied	ADJ
ftr-434	1604	23	:	:	PUNCT
ftr-434	1604	24	275	275	NUM
ftr-434	1604	25	.	.	PUNCT
ftr-434	1605	1	since	since	SCONJ
ftr-434	1605	2	the	the	DET
ftr-434	1605	3	charitable	charitable	ADJ
ftr-434	1605	4	giving	giving	NOUN
ftr-434	1605	5	rules	rule	NOUN
ftr-434	1605	6	for	for	ADP
ftr-434	1605	7	works	work	NOUN
ftr-434	1605	8	of	of	ADP
ftr-434	1605	9	art	art	NOUN
ftr-434	1605	10	have	have	AUX
ftr-434	1605	11	been	be	AUX
ftr-434	1605	12	considered	consider	VERB
ftr-434	1605	13	extensively	extensively	ADV
ftr-434	1605	14	elsewhere	elsewhere	ADV
ftr-434	1605	15	,	,	PUNCT
ftr-434	1605	16	see	see	VERB
ftr-434	1605	17	articles	article	NOUN
ftr-434	1605	18	listed	list	VERB
ftr-434	1605	19	at	at	ADP
ftr-434	1605	20	supra	supra	PROPN
ftr-434	1605	21	note	note	PROPN
ftr-434	1605	22	145	145	NUM
ftr-434	1605	23	,	,	PUNCT
ftr-434	1605	24	this	this	DET
ftr-434	1605	25	article	article	NOUN
ftr-434	1605	26	will	will	AUX
ftr-434	1605	27	not	not	PART
ftr-434	1605	28	consider	consider	VERB
ftr-434	1605	29	whether	whether	SCONJ
ftr-434	1605	30	the	the	DET
ftr-434	1605	31	special	special	ADJ
ftr-434	1605	32	rules	rule	NOUN
ftr-434	1605	33	that	that	PRON
ftr-434	1605	34	direct	direct	ADJ
ftr-434	1605	35	gifts	gift	NOUN
ftr-434	1605	36	of	of	ADP
ftr-434	1605	37	art	art	NOUN
ftr-434	1605	38	work	work	NOUN
ftr-434	1605	39	to	to	ADP
ftr-434	1605	40	museums	museum	NOUN
ftr-434	1605	41	are	be	AUX
ftr-434	1605	42	appropriate	appropriate	ADJ
ftr-434	1605	43	.	.	PUNCT
ftr-434	1606	1	276	276	NUM
ftr-434	1606	2	.	.	PUNCT
ftr-434	1606	3	s.	s.	PROPN
ftr-434	1606	4	bill	bill	PROPN
ftr-434	1606	5	694	694	NUM
ftr-434	1606	6	(	(	PUNCT
ftr-434	1606	7	emphasis	emphasis	NOUN
ftr-434	1606	8	added	add	VERB
ftr-434	1606	9	)	)	PUNCT
ftr-434	1606	10	,	,	PUNCT
ftr-434	1606	11	the	the	DET
ftr-434	1606	12	artist	artist	NOUN
ftr-434	1606	13	-	-	PUNCT
ftr-434	1606	14	museum	museum	NOUN
ftr-434	1606	15	partnership	partnership	PROPN
ftr-434	1606	16	act	act	PROPN
ftr-434	1606	17	,	,	PUNCT
ftr-434	1606	18	107th	107th	ADJ
ftr-434	1606	19	cong	cong	NOUN
ftr-434	1606	20	.	.	PUNCT
ftr-434	1606	21	,	,	PUNCT
ftr-434	1606	22	1st	1st	ADJ
ftr-434	1606	23	sess	sess	NOUN
ftr-434	1606	24	.	.	PUNCT
ftr-434	1607	1	(	(	PUNCT
ftr-434	1607	2	april	april	PROPN
ftr-434	1607	3	4	4	NUM
ftr-434	1607	4	,	,	PUNCT
ftr-434	1607	5	2001	2001	NUM
ftr-434	1607	6	)	)	PUNCT
ftr-434	1607	7	(	(	PUNCT
ftr-434	1607	8	sponsored	sponsor	VERB
ftr-434	1607	9	by	by	ADP
ftr-434	1607	10	senator	senator	PROPN
ftr-434	1607	11	leahy	leahy	PROPN
ftr-434	1607	12	)	)	PUNCT
ftr-434	1607	13	.	.	PUNCT
ftr-434	1608	1	a	a	DET
ftr-434	1608	2	similar	similar	ADJ
ftr-434	1608	3	bill	bill	NOUN
ftr-434	1608	4	was	be	AUX
ftr-434	1608	5	proposed	propose	VERB
ftr-434	1608	6	several	several	ADJ
ftr-434	1608	7	years	year	NOUN
ftr-434	1608	8	ago	ago	ADV
ftr-434	1608	9	.	.	PUNCT
ftr-434	1609	1	h.r	h.r	PROPN
ftr-434	1609	2	.	.	PROPN
ftr-434	1609	3	1285	1285	NUM
ftr-434	1609	4	,	,	PUNCT
ftr-434	1609	5	the	the	DET
ftr-434	1609	6	national	national	ADJ
ftr-434	1609	7	heritage	heritage	PROPN
ftr-434	1609	8	resource	resource	PROPN
ftr-434	1609	9	act	act	PROPN
ftr-434	1609	10	(	(	PUNCT
ftr-434	1609	11	feb	feb	PROPN
ftr-434	1609	12	.	.	PROPN
ftr-434	1609	13	7	7	NUM
ftr-434	1609	14	,	,	PUNCT
ftr-434	1609	15	1983	1983	NUM
ftr-434	1609	16	)	)	PUNCT
ftr-434	1609	17	;	;	PUNCT
ftr-434	1609	18	see	see	VERB
ftr-434	1609	19	mcbennett	mcbennett	PROPN
ftr-434	1609	20	,	,	PUNCT
ftr-434	1609	21	paul	paul	PROPN
ftr-434	1609	22	&	&	CCONJ
ftr-434	1609	23	stearns	stearns	PROPN
ftr-434	1609	24	,	,	PUNCT
ftr-434	1609	25	art	art	NOUN
ftr-434	1609	26	update	update	NOUN
ftr-434	1609	27	:	:	PUNCT
ftr-434	1609	28	tax	tax	NOUN
ftr-434	1609	29	deductions	deduction	NOUN
ftr-434	1609	30	for	for	ADP
ftr-434	1609	31	self	self	NOUN
ftr-434	1609	32	-	-	PUNCT
ftr-434	1609	33	created	create	VERB
ftr-434	1609	34	works	work	NOUN
ftr-434	1609	35	of	of	ADP
ftr-434	1609	36	art	art	NOUN
ftr-434	1609	37	,	,	PUNCT
ftr-434	1609	38	30	30	NUM
ftr-434	1609	39	fed	fed	PROPN
ftr-434	1609	40	.	.	PUNCT
ftr-434	1610	1	b.	b.	PROPN
ftr-434	1610	2	news	news	PROPN
ftr-434	1610	3	&	&	CCONJ
ftr-434	1610	4	j.	j.	PROPN
ftr-434	1610	5	342	342	PROPN
ftr-434	1610	6	(	(	PUNCT
ftr-434	1610	7	june	june	PROPN
ftr-434	1610	8	,	,	PUNCT
ftr-434	1610	9	1983	1983	NUM
ftr-434	1610	10	)	)	PUNCT
ftr-434	1610	11	(	(	PUNCT
ftr-434	1610	12	“	"	PUNCT
ftr-434	1610	13	in	in	ADP
ftr-434	1610	14	1981	1981	NUM
ftr-434	1610	15	,	,	PUNCT
ftr-434	1610	16	the	the	DET
ftr-434	1610	17	presidential	presidential	ADJ
ftr-434	1610	18	task	task	NOUN
ftr-434	1610	19	force	force	NOUN
ftr-434	1610	20	on	on	ADP
ftr-434	1610	21	the	the	DET
ftr-434	1610	22	arts	art	NOUN
ftr-434	1610	23	and	and	CCONJ
ftr-434	1610	24	humanities	humanity	NOUN
ftr-434	1610	25	recommended	recommend	VERB
ftr-434	1610	26	that	that	SCONJ
ftr-434	1610	27	the	the	DET
ftr-434	1610	28	artist	artist	NOUN
ftr-434	1610	29	receive	receive	VERB
ftr-434	1610	30	the	the	DET
ftr-434	1610	31	same	same	ADJ
ftr-434	1610	32	tax	tax	NOUN
ftr-434	1610	33	treatment	treatment	NOUN
ftr-434	1610	34	as	as	ADP
ftr-434	1610	35	the	the	DET
ftr-434	1610	36	private	private	ADJ
ftr-434	1610	37	collector	collector	NOUN
ftr-434	1610	38	or	or	CCONJ
ftr-434	1610	39	other	other	ADJ
ftr-434	1610	40	donor	donor	NOUN
ftr-434	1610	41	for	for	ADP
ftr-434	1610	42	the	the	DET
ftr-434	1610	43	charitable	charitable	ADJ
ftr-434	1610	44	contribution	contribution	NOUN
ftr-434	1610	45	of	of	ADP
ftr-434	1610	46	a	a	DET
ftr-434	1610	47	work	work	NOUN
ftr-434	1610	48	of	of	ADP
ftr-434	1610	49	art	art	NOUN
ftr-434	1610	50	or	or	CCONJ
ftr-434	1610	51	manuscript	manuscript	NOUN
ftr-434	1610	52	.	.	PUNCT
ftr-434	1610	53	”	"	PUNCT
ftr-434	1610	54	)	)	PUNCT
ftr-434	1610	55	.	.	PUNCT
ftr-434	1611	1	277	277	NUM
ftr-434	1611	2	.	.	PUNCT
ftr-434	1612	1	the	the	DET
ftr-434	1612	2	bill	bill	NOUN
ftr-434	1612	3	provides	provide	VERB
ftr-434	1612	4	that	that	SCONJ
ftr-434	1612	5	the	the	DET
ftr-434	1612	6	full	full	ADJ
ftr-434	1612	7	fair	fair	ADJ
ftr-434	1612	8	market	market	NOUN
ftr-434	1612	9	value	value	NOUN
ftr-434	1612	10	deduction	deduction	NOUN
ftr-434	1612	11	will	will	AUX
ftr-434	1612	12	not	not	PART
ftr-434	1612	13	be	be	AUX
ftr-434	1612	14	available	available	ADJ
ftr-434	1612	15	for	for	ADP
ftr-434	1612	16	a	a	DET
ftr-434	1612	17	donation	donation	NOUN
ftr-434	1612	18	of	of	ADP
ftr-434	1612	19	letters	letter	NOUN
ftr-434	1612	20	,	,	PUNCT
ftr-434	1612	21	memos	memo	NOUN
ftr-434	1612	22	or	or	CCONJ
ftr-434	1612	23	similar	similar	ADJ
ftr-434	1612	24	property	property	NOUN
ftr-434	1612	25	which	which	PRON
ftr-434	1612	26	are	be	AUX
ftr-434	1612	27	produced	produce	VERB
ftr-434	1612	28	by	by	ADP
ftr-434	1612	29	or	or	CCONJ
ftr-434	1612	30	for	for	ADP
ftr-434	1612	31	an	an	DET
ftr-434	1612	32	individual	individual	NOUN
ftr-434	1612	33	while	while	SCONJ
ftr-434	1612	34	the	the	DET
ftr-434	1612	35	individual	individual	NOUN
ftr-434	1612	36	is	be	AUX
ftr-434	1612	37	an	an	DET
ftr-434	1612	38	employee	employee	NOUN
ftr-434	1612	39	of	of	ADP
ftr-434	1612	40	any	any	DET
ftr-434	1612	41	person	person	NOUN
ftr-434	1612	42	(	(	PUNCT
ftr-434	1612	43	including	include	VERB
ftr-434	1612	44	any	any	DET
ftr-434	1612	45	government	government	NOUN
ftr-434	1612	46	agency	agency	NOUN
ftr-434	1612	47	or	or	CCONJ
ftr-434	1612	48	instrumentality	instrumentality	NOUN
ftr-434	1612	49	)	)	PUNCT
ftr-434	1612	50	,	,	PUNCT
ftr-434	1612	51	“	"	PUNCT
ftr-434	1612	52	unless	unless	SCONJ
ftr-434	1612	53	such	such	ADJ
ftr-434	1612	54	letter	letter	NOUN
ftr-434	1612	55	,	,	PUNCT
ftr-434	1612	56	memorandum	memorandum	NOUN
ftr-434	1612	57	,	,	PUNCT
ftr-434	1612	58	or	or	CCONJ
ftr-434	1612	59	similar	similar	ADJ
ftr-434	1612	60	property	property	NOUN
ftr-434	1612	61	is	be	AUX
ftr-434	1612	62	entirely	entirely	ADV
ftr-434	1612	63	personal	personal	ADJ
ftr-434	1612	64	.	.	PUNCT
ftr-434	1612	65	”	"	PUNCT
ftr-434	1613	1	presumably	presumably	ADV
ftr-434	1613	2	,	,	PUNCT
ftr-434	1613	3	this	this	DET
ftr-434	1613	4	provision	provision	NOUN
ftr-434	1613	5	is	be	AUX
ftr-434	1613	6	a	a	DET
ftr-434	1613	7	reaction	reaction	NOUN
ftr-434	1613	8	to	to	ADP
ftr-434	1613	9	charitable	charitable	ADJ
ftr-434	1613	10	contribution	contribution	NOUN
ftr-434	1613	11	deductions	deduction	NOUN
ftr-434	1613	12	claimed	claim	VERB
ftr-434	1613	13	when	when	SCONJ
ftr-434	1613	14	various	various	ADJ
ftr-434	1613	15	papers	paper	NOUN
ftr-434	1613	16	relating	relate	VERB
ftr-434	1613	17	to	to	ADP
ftr-434	1613	18	presidents	president	NOUN
ftr-434	1613	19	eisenhower	eisenhower	PROPN
ftr-434	1613	20	,	,	PUNCT
ftr-434	1613	21	johnson	johnson	PROPN
ftr-434	1613	22	and	and	CCONJ
ftr-434	1613	23	nixon	nixon	PROPN
ftr-434	1613	24	were	be	AUX
ftr-434	1613	25	donated	donate	VERB
ftr-434	1613	26	.	.	PUNCT
ftr-434	1614	1	mcbennett	mcbennett	PROPN
ftr-434	1614	2	,	,	PUNCT
ftr-434	1614	3	paul	paul	PROPN
ftr-434	1614	4	&	&	CCONJ
ftr-434	1614	5	stearns	stearns	PROPN
ftr-434	1614	6	,	,	PUNCT
ftr-434	1614	7	supra	supra	PROPN
ftr-434	1614	8	note	note	NOUN
ftr-434	1614	9	271	271	NUM
ftr-434	1614	10	,	,	PUNCT
ftr-434	1614	11	at	at	ADP
ftr-434	1614	12	342	342	NUM
ftr-434	1614	13	;	;	PUNCT
ftr-434	1614	14	see	see	VERB
ftr-434	1614	15	also	also	ADV
ftr-434	1614	16	supra	supra	PROPN
ftr-434	1614	17	note	note	PROPN
ftr-434	1614	18	218	218	NUM
ftr-434	1614	19	,	,	PUNCT
ftr-434	1614	20	at	at	ADP
ftr-434	1614	21	1423	1423	NUM
ftr-434	1614	22	(	(	PUNCT
ftr-434	1614	23	“	"	PUNCT
ftr-434	1614	24	perhaps	perhaps	ADV
ftr-434	1614	25	the	the	DET
ftr-434	1614	26	best	well	ADV
ftr-434	1614	27	-	-	PUNCT
ftr-434	1614	28	known	know	VERB
ftr-434	1614	29	transaction	transaction	NOUN
ftr-434	1614	30	was	be	AUX
ftr-434	1614	31	general	general	ADJ
ftr-434	1614	32	eisenhower	eisenhower	PROPN
ftr-434	1614	33	’s	’s	PART
ftr-434	1614	34	sale	sale	NOUN
ftr-434	1614	35	of	of	ADP
ftr-434	1614	36	crusade	crusade	NOUN
ftr-434	1614	37	in	in	ADP
ftr-434	1614	38	europe	europe	PROPN
ftr-434	1614	39	for	for	ADP
ftr-434	1614	40	a	a	DET
ftr-434	1614	41	reported	report	VERB
ftr-434	1614	42	$	$	SYM
ftr-434	1614	43	1,000,000	1,000,000	NUM
ftr-434	1614	44	,	,	PUNCT
ftr-434	1614	45	all	all	PRON
ftr-434	1614	46	of	of	ADP
ftr-434	1614	47	which	which	PRON
ftr-434	1614	48	was	be	AUX
ftr-434	1614	49	taxed	tax	VERB
ftr-434	1614	50	as	as	ADP
ftr-434	1614	51	capital	capital	NOUN
ftr-434	1614	52	gain	gain	NOUN
ftr-434	1614	53	.	.	PUNCT
ftr-434	1614	54	”	"	PUNCT
ftr-434	1614	55	)	)	PUNCT
ftr-434	1614	56	;	;	PUNCT
ftr-434	1614	57	cantor	cantor	PROPN
ftr-434	1614	58	,	,	PUNCT
ftr-434	1614	59	supra	supra	PROPN
ftr-434	1614	60	note	note	NOUN
ftr-434	1614	61	231	231	NUM
ftr-434	1614	62	,	,	PUNCT
ftr-434	1614	63	at	at	ADP
ftr-434	1614	64	973	973	NUM
ftr-434	1614	65	n.190	n.190	NOUN
ftr-434	1614	66	(	(	PUNCT
ftr-434	1614	67	“	"	PUNCT
ftr-434	1614	68	president	president	PROPN
ftr-434	1614	69	nixon	nixon	PROPN
ftr-434	1614	70	.	.	PUNCT
ftr-434	1614	71	.	.	PUNCT
ftr-434	1615	1	.	.	PUNCT
ftr-434	1616	1	donated	donate	VERB
ftr-434	1616	2	his	his	PRON
ftr-434	1616	3	vice	vice	NOUN
ftr-434	1616	4	presidential	presidential	ADJ
ftr-434	1616	5	papers	paper	NOUN
ftr-434	1616	6	and	and	CCONJ
ftr-434	1616	7	got	get	VERB
ftr-434	1616	8	the	the	DET
ftr-434	1616	9	full	full	ADJ
ftr-434	1616	10	fair	fair	ADJ
ftr-434	1616	11	market	market	NOUN
ftr-434	1616	12	value	value	NOUN
ftr-434	1616	13	as	as	ADP
ftr-434	1616	14	a	a	DET
ftr-434	1616	15	deduction	deduction	NOUN
ftr-434	1616	16	before	before	ADP
ftr-434	1616	17	the	the	DET
ftr-434	1616	18	passage	passage	NOUN
ftr-434	1616	19	of	of	ADP
ftr-434	1616	20	the	the	DET
ftr-434	1616	21	tax	tax	NOUN
ftr-434	1616	22	reform	reform	NOUN
ftr-434	1616	23	act	act	NOUN
ftr-434	1616	24	of	of	ADP
ftr-434	1616	25	1969	1969	NUM
ftr-434	1616	26	”	"	PUNCT
ftr-434	1616	27	)	)	PUNCT
ftr-434	1616	28	.	.	PUNCT
ftr-434	1617	1	also	also	ADV
ftr-434	1617	2	,	,	PUNCT
ftr-434	1617	3	in	in	ADP
ftr-434	1617	4	a	a	DET
ftr-434	1617	5	radical	radical	ADJ
ftr-434	1617	6	departure	departure	NOUN
ftr-434	1617	7	from	from	ADP
ftr-434	1617	8	current	current	ADJ
ftr-434	1617	9	law	law	NOUN
ftr-434	1617	10	,	,	PUNCT
ftr-434	1617	11	see	see	VERB
ftr-434	1617	12	supra	supra	PROPN
ftr-434	1617	13	note	note	PROPN
ftr-434	1617	14	147	147	NUM
ftr-434	1617	15	-	-	SYM
ftr-434	1617	16	149	149	NUM
ftr-434	1617	17	,	,	PUNCT
ftr-434	1617	18	the	the	DET
ftr-434	1617	19	artist	artist	NOUN
ftr-434	1617	20	-	-	PUNCT
ftr-434	1617	21	museum	museum	NOUN
ftr-434	1617	22	partnership	partnership	NOUN
ftr-434	1617	23	bill	bill	PROPN
ftr-434	1617	24	provides	provide	VERB
ftr-434	1617	25	that	that	SCONJ
ftr-434	1617	26	in	in	ADP
ftr-434	1617	27	these	these	DET
ftr-434	1617	28	situations	situation	NOUN
ftr-434	1617	29	the	the	DET
ftr-434	1617	30	tangible	tangible	ADJ
ftr-434	1617	31	literary	literary	ADJ
ftr-434	1617	32	,	,	PUNCT
ftr-434	1617	33	musical	musical	ADJ
ftr-434	1617	34	,	,	PUNCT
ftr-434	1617	35	artistic	artistic	ADJ
ftr-434	1617	36	or	or	CCONJ
ftr-434	1617	37	scholarly	scholarly	ADJ
ftr-434	1617	38	composition	composition	NOUN
ftr-434	1617	39	or	or	CCONJ
ftr-434	1617	40	similar	similar	ADJ
ftr-434	1617	41	property	property	NOUN
ftr-434	1617	42	will	will	AUX
ftr-434	1617	43	be	be	AUX
ftr-434	1617	44	treated	treat	VERB
ftr-434	1617	45	as	as	ADP
ftr-434	1617	46	an	an	DET
ftr-434	1617	47	item	item	NOUN
ftr-434	1617	48	of	of	ADP
ftr-434	1617	49	separate	separate	ADJ
ftr-434	1617	50	property	property	NOUN
ftr-434	1617	51	from	from	ADP
ftr-434	1617	52	the	the	DET
ftr-434	1617	53	underlying	underlie	VERB
ftr-434	1617	54	copyright	copyright	NOUN
ftr-434	1617	55	.	.	PUNCT
ftr-434	1618	1	currently	currently	ADV
ftr-434	1618	2	the	the	DET
ftr-434	1618	3	“	"	PUNCT
ftr-434	1618	4	partial	partial	ADJ
ftr-434	1618	5	interest	interest	NOUN
ftr-434	1618	6	”	"	PUNCT
ftr-434	1618	7	rule	rule	NOUN
ftr-434	1618	8	has	have	AUX
ftr-434	1618	9	been	be	AUX
ftr-434	1618	10	interpreted	interpret	VERB
ftr-434	1618	11	to	to	PART
ftr-434	1618	12	require	require	VERB
ftr-434	1618	13	that	that	SCONJ
ftr-434	1618	14	to	to	PART
ftr-434	1618	15	obtain	obtain	VERB
ftr-434	1618	16	any	any	DET
ftr-434	1618	17	charitable	charitable	ADJ
ftr-434	1618	18	deduction	deduction	NOUN
ftr-434	1618	19	whatsoever	whatsoever	ADV
ftr-434	1618	20	,	,	PUNCT
ftr-434	1618	21	it	it	PRON
ftr-434	1618	22	is	be	AUX
ftr-434	1618	23	necessary	necessary	ADJ
ftr-434	1618	24	to	to	PART
ftr-434	1618	25	always	always	ADV
ftr-434	1618	26	contribute	contribute	VERB
ftr-434	1618	27	the	the	DET
ftr-434	1618	28	underlying	underlie	VERB
ftr-434	1618	29	copyright	copyright	NOUN
ftr-434	1618	30	when	when	SCONJ
ftr-434	1618	31	an	an	DET
ftr-434	1618	32	item	item	NOUN
ftr-434	1618	33	subject	subject	ADJ
ftr-434	1618	34	to	to	ADP
ftr-434	1618	35	copyright	copyright	NOUN
ftr-434	1618	36	protection	protection	NOUN
ftr-434	1618	37	is	be	AUX
ftr-434	1618	38	donated	donate	VERB
ftr-434	1618	39	(	(	PUNCT
ftr-434	1618	40	assuming	assume	VERB
ftr-434	1618	41	that	that	SCONJ
ftr-434	1618	42	the	the	DET
ftr-434	1618	43	donor	donor	NOUN
ftr-434	1618	44	owns	own	VERB
ftr-434	1618	45	the	the	DET
ftr-434	1618	46	copyright	copyright	NOUN
ftr-434	1618	47	)	)	PUNCT
ftr-434	1618	48	.	.	PUNCT
ftr-434	1619	1	irc	irc	PROPN
ftr-434	1619	2	§	§	PROPN
ftr-434	1619	3	170(f)(3	170(f)(3	NUM
ftr-434	1619	4	)	)	PUNCT
ftr-434	1619	5	.	.	PUNCT
ftr-434	1620	1	see	see	VERB
ftr-434	1620	2	supra	supra	PROPN
ftr-434	1620	3	note	note	PROPN
ftr-434	1620	4	148	148	NUM
ftr-434	1620	5	.	.	PUNCT
ftr-434	1621	1	610	610	NUM
ftr-434	1621	2	florida	florida	PROPN
ftr-434	1621	3	tax	tax	NOUN
ftr-434	1621	4	review	review	NOUN
ftr-434	1621	5	[	[	X
ftr-434	1621	6	vol.5:8	vol.5:8	NOUN
ftr-434	1621	7	(	(	PUNCT
ftr-434	1621	8	i	i	NOUN
ftr-434	1621	9	)	)	PUNCT
ftr-434	1621	10	the	the	DET
ftr-434	1621	11	charity	charity	NOUN
ftr-434	1621	12	’s	’s	PART
ftr-434	1621	13	use	use	NOUN
ftr-434	1621	14	of	of	ADP
ftr-434	1621	15	the	the	DET
ftr-434	1621	16	property	property	NOUN
ftr-434	1621	17	must	must	AUX
ftr-434	1621	18	be	be	AUX
ftr-434	1621	19	“	"	PUNCT
ftr-434	1621	20	related	relate	VERB
ftr-434	1621	21	to	to	ADP
ftr-434	1621	22	the	the	DET
ftr-434	1621	23	purpose	purpose	NOUN
ftr-434	1621	24	or	or	CCONJ
ftr-434	1621	25	function	function	NOUN
ftr-434	1621	26	constituting	constitute	VERB
ftr-434	1621	27	the	the	DET
ftr-434	1621	28	basis	basis	NOUN
ftr-434	1621	29	for	for	ADP
ftr-434	1621	30	the	the	DET
ftr-434	1621	31	donee	donee	NOUN
ftr-434	1621	32	’s	’s	PART
ftr-434	1621	33	exemption	exemption	NOUN
ftr-434	1621	34	”	"	PUNCT
ftr-434	1621	35	(	(	PUNCT
ftr-434	1621	36	commonly	commonly	ADV
ftr-434	1621	37	referred	refer	VERB
ftr-434	1621	38	to	to	ADP
ftr-434	1621	39	as	as	ADP
ftr-434	1621	40	the	the	DET
ftr-434	1621	41	“	"	PUNCT
ftr-434	1621	42	related	related	ADJ
ftr-434	1621	43	use	use	NOUN
ftr-434	1621	44	”	"	PUNCT
ftr-434	1621	45	requirement	requirement	NOUN
ftr-434	1621	46	)	)	PUNCT
ftr-434	1621	47	;	;	PUNCT
ftr-434	1621	48	(	(	PUNCT
ftr-434	1621	49	ii	ii	X
ftr-434	1621	50	)	)	PUNCT
ftr-434	1621	51	the	the	DET
ftr-434	1621	52	property	property	NOUN
ftr-434	1621	53	must	must	AUX
ftr-434	1621	54	have	have	AUX
ftr-434	1621	55	been	be	AUX
ftr-434	1621	56	created	create	VERB
ftr-434	1621	57	by	by	ADP
ftr-434	1621	58	the	the	DET
ftr-434	1621	59	personal	personal	ADJ
ftr-434	1621	60	efforts	effort	NOUN
ftr-434	1621	61	of	of	ADP
ftr-434	1621	62	the	the	DET
ftr-434	1621	63	taxpayer	taxpayer	NOUN
ftr-434	1621	64	no	no	ADV
ftr-434	1621	65	less	less	ADJ
ftr-434	1621	66	than	than	ADP
ftr-434	1621	67	18	18	NUM
ftr-434	1621	68	months	month	NOUN
ftr-434	1621	69	before	before	ADP
ftr-434	1621	70	the	the	DET
ftr-434	1621	71	contribution;278	contribution;278	PROPN
ftr-434	1621	72	(	(	PUNCT
ftr-434	1621	73	iii	iii	NOUN
ftr-434	1621	74	)	)	PUNCT
ftr-434	1621	75	“	"	PUNCT
ftr-434	1621	76	the	the	DET
ftr-434	1621	77	taxpayer	taxpayer	NOUN
ftr-434	1621	78	receives	receive	VERB
ftr-434	1621	79	from	from	ADP
ftr-434	1621	80	the	the	DET
ftr-434	1621	81	donee	donee	NOUN
ftr-434	1621	82	a	a	DET
ftr-434	1621	83	written	write	VERB
ftr-434	1621	84	statement	statement	NOUN
ftr-434	1621	85	”	"	PUNCT
ftr-434	1621	86	that	that	SCONJ
ftr-434	1621	87	the	the	DET
ftr-434	1621	88	related	relate	VERB
ftr-434	1621	89	use	use	NOUN
ftr-434	1621	90	requirement	requirement	NOUN
ftr-434	1621	91	will	will	AUX
ftr-434	1621	92	be	be	AUX
ftr-434	1621	93	satisfied	satisfied	ADJ
ftr-434	1621	94	;	;	PUNCT
ftr-434	1621	95	(	(	PUNCT
ftr-434	1621	96	iv	iv	X
ftr-434	1621	97	)	)	PUNCT
ftr-434	1621	98	the	the	DET
ftr-434	1621	99	written	write	VERB
ftr-434	1621	100	appraisal	appraisal	NOUN
ftr-434	1621	101	attached	attach	VERB
ftr-434	1621	102	to	to	ADP
ftr-434	1621	103	the	the	DET
ftr-434	1621	104	donor	donor	NOUN
ftr-434	1621	105	’s	’s	PART
ftr-434	1621	106	tax	tax	NOUN
ftr-434	1621	107	return	return	NOUN
ftr-434	1621	108	includes	include	VERB
ftr-434	1621	109	evidence	evidence	NOUN
ftr-434	1621	110	of	of	ADP
ftr-434	1621	111	previous	previous	ADJ
ftr-434	1621	112	sales	sale	NOUN
ftr-434	1621	113	or	or	CCONJ
ftr-434	1621	114	displays	display	NOUN
ftr-434	1621	115	of	of	ADP
ftr-434	1621	116	the	the	DET
ftr-434	1621	117	donor	donor	NOUN
ftr-434	1621	118	’s	’s	PART
ftr-434	1621	119	similar	similar	ADJ
ftr-434	1621	120	property	property	NOUN
ftr-434	1621	121	;	;	PUNCT
ftr-434	1621	122	and	and	CCONJ
ftr-434	1621	123	(	(	PUNCT
ftr-434	1621	124	v	v	NOUN
ftr-434	1621	125	)	)	PUNCT
ftr-434	1621	126	the	the	DET
ftr-434	1621	127	maximum	maximum	ADJ
ftr-434	1621	128	deduction	deduction	NOUN
ftr-434	1621	129	can	can	AUX
ftr-434	1621	130	not	not	PART
ftr-434	1621	131	exceed	exceed	VERB
ftr-434	1621	132	the	the	DET
ftr-434	1621	133	donor	donor	NOUN
ftr-434	1621	134	’s	’s	PART
ftr-434	1621	135	adjusted	adjust	VERB
ftr-434	1621	136	gross	gross	ADJ
ftr-434	1621	137	income	income	NOUN
ftr-434	1621	138	from	from	ADP
ftr-434	1621	139	the	the	DET
ftr-434	1621	140	sale	sale	NOUN
ftr-434	1621	141	or	or	CCONJ
ftr-434	1621	142	use	use	NOUN
ftr-434	1621	143	of	of	ADP
ftr-434	1621	144	property	property	NOUN
ftr-434	1621	145	created	create	VERB
ftr-434	1621	146	by	by	ADP
ftr-434	1621	147	the	the	DET
ftr-434	1621	148	personal	personal	ADJ
ftr-434	1621	149	efforts	effort	NOUN
ftr-434	1621	150	of	of	ADP
ftr-434	1621	151	the	the	DET
ftr-434	1621	152	donor	donor	NOUN
ftr-434	1621	153	,	,	PUNCT
ftr-434	1621	154	and	and	CCONJ
ftr-434	1621	155	“	"	PUNCT
ftr-434	1621	156	income	income	NOUN
ftr-434	1621	157	from	from	ADP
ftr-434	1621	158	teaching	teach	VERB
ftr-434	1621	159	,	,	PUNCT
ftr-434	1621	160	lecturing	lecture	VERB
ftr-434	1621	161	,	,	PUNCT
ftr-434	1621	162	performing	perform	VERB
ftr-434	1621	163	or	or	CCONJ
ftr-434	1621	164	similar	similar	ADJ
ftr-434	1621	165	activity	activity	NOUN
ftr-434	1621	166	with	with	ADP
ftr-434	1621	167	respect	respect	NOUN
ftr-434	1621	168	to	to	ADP
ftr-434	1621	169	the	the	DET
ftr-434	1621	170	property	property	NOUN
ftr-434	1621	171	described	describe	VERB
ftr-434	1621	172	.	.	PUNCT
ftr-434	1622	1	”279	”279	PUNCT
ftr-434	1622	2	many	many	ADJ
ftr-434	1622	3	of	of	ADP
ftr-434	1622	4	these	these	DET
ftr-434	1622	5	restrictions	restriction	NOUN
ftr-434	1622	6	seem	seem	VERB
ftr-434	1622	7	reasonable	reasonable	ADJ
ftr-434	1622	8	if	if	SCONJ
ftr-434	1622	9	an	an	DET
ftr-434	1622	10	artist	artist	NOUN
ftr-434	1622	11	is	be	AUX
ftr-434	1622	12	donating	donate	VERB
ftr-434	1622	13	a	a	DET
ftr-434	1622	14	work	work	NOUN
ftr-434	1622	15	to	to	ADP
ftr-434	1622	16	a	a	DET
ftr-434	1622	17	museum	museum	NOUN
ftr-434	1622	18	.	.	PUNCT
ftr-434	1622	19	example	example	NOUN
ftr-434	1623	1	#	#	SYM
ftr-434	1623	2	6	6	NUM
ftr-434	1623	3	:	:	PUNCT
ftr-434	1623	4	leonardo	leonardo	PROPN
ftr-434	1623	5	da	da	PROPN
ftr-434	1623	6	vino	vino	PROPN
ftr-434	1623	7	has	have	AUX
ftr-434	1623	8	created	create	VERB
ftr-434	1623	9	a	a	DET
ftr-434	1623	10	masterpiece	masterpiece	NOUN
ftr-434	1623	11	titled	title	VERB
ftr-434	1623	12	“	"	PUNCT
ftr-434	1623	13	man	man	NOUN
ftr-434	1623	14	stretching	stretching	NOUN
ftr-434	1623	15	surrounded	surround	VERB
ftr-434	1623	16	by	by	ADP
ftr-434	1623	17	circle	circle	NOUN
ftr-434	1623	18	.	.	PUNCT
ftr-434	1623	19	”	"	PUNCT
ftr-434	1624	1	leo	leo	PROPN
ftr-434	1624	2	desires	desire	NOUN
ftr-434	1624	3	to	to	PART
ftr-434	1624	4	donate	donate	VERB
ftr-434	1624	5	this	this	DET
ftr-434	1624	6	painting	painting	NOUN
ftr-434	1624	7	to	to	ADP
ftr-434	1624	8	his	his	PRON
ftr-434	1624	9	favorite	favorite	ADJ
ftr-434	1624	10	museum	museum	NOUN
ftr-434	1624	11	.	.	PUNCT
ftr-434	1625	1	if	if	SCONJ
ftr-434	1625	2	the	the	DET
ftr-434	1625	3	artistmuseum	artistmuseum	PROPN
ftr-434	1625	4	partnership	partnership	PROPN
ftr-434	1625	5	act	act	PROPN
ftr-434	1625	6	has	have	AUX
ftr-434	1625	7	been	be	AUX
ftr-434	1625	8	enacted	enact	VERB
ftr-434	1625	9	as	as	ADP
ftr-434	1625	10	proposed	propose	VERB
ftr-434	1625	11	,	,	PUNCT
ftr-434	1625	12	leo	leo	PROPN
ftr-434	1625	13	must	must	AUX
ftr-434	1625	14	wait	wait	VERB
ftr-434	1625	15	18	18	NUM
ftr-434	1625	16	months	month	NOUN
ftr-434	1625	17	,	,	PUNCT
ftr-434	1625	18	but	but	CCONJ
ftr-434	1625	19	otherwise	otherwise	ADV
ftr-434	1625	20	he	he	PRON
ftr-434	1625	21	likely	likely	ADV
ftr-434	1625	22	will	will	AUX
ftr-434	1625	23	have	have	VERB
ftr-434	1625	24	no	no	DET
ftr-434	1625	25	significant	significant	ADJ
ftr-434	1625	26	problem	problem	NOUN
ftr-434	1625	27	satisfying	satisfy	VERB
ftr-434	1625	28	the	the	DET
ftr-434	1625	29	requirements	requirement	NOUN
ftr-434	1625	30	for	for	ADP
ftr-434	1625	31	a	a	DET
ftr-434	1625	32	full	full	ADJ
ftr-434	1625	33	fair	fair	ADJ
ftr-434	1625	34	market	market	NOUN
ftr-434	1625	35	value	value	NOUN
ftr-434	1625	36	deduction	deduction	NOUN
ftr-434	1625	37	.	.	PUNCT
ftr-434	1626	1	the	the	DET
ftr-434	1626	2	appraiser	appraiser	NOUN
ftr-434	1626	3	will	will	AUX
ftr-434	1626	4	be	be	AUX
ftr-434	1626	5	able	able	ADJ
ftr-434	1626	6	to	to	PART
ftr-434	1626	7	attach	attach	VERB
ftr-434	1626	8	evidence	evidence	NOUN
ftr-434	1626	9	of	of	ADP
ftr-434	1626	10	previous	previous	ADJ
ftr-434	1626	11	sales	sale	NOUN
ftr-434	1626	12	,	,	PUNCT
ftr-434	1626	13	and	and	CCONJ
ftr-434	1626	14	the	the	DET
ftr-434	1626	15	amount	amount	NOUN
ftr-434	1626	16	of	of	ADP
ftr-434	1626	17	the	the	DET
ftr-434	1626	18	deduction	deduction	NOUN
ftr-434	1626	19	280	280	NUM
ftr-434	1626	20	278	278	NUM
ftr-434	1626	21	.	.	PUNCT
ftr-434	1627	1	the	the	DET
ftr-434	1627	2	18	18	NUM
ftr-434	1627	3	month	month	NOUN
ftr-434	1627	4	requirement	requirement	NOUN
ftr-434	1627	5	likely	likely	ADV
ftr-434	1627	6	is	be	AUX
ftr-434	1627	7	a	a	DET
ftr-434	1627	8	reaction	reaction	NOUN
ftr-434	1627	9	to	to	ADP
ftr-434	1627	10	the	the	DET
ftr-434	1627	11	concern	concern	NOUN
ftr-434	1627	12	that	that	SCONJ
ftr-434	1627	13	an	an	DET
ftr-434	1627	14	artist	artist	NOUN
ftr-434	1627	15	might	might	AUX
ftr-434	1627	16	create	create	VERB
ftr-434	1627	17	a	a	DET
ftr-434	1627	18	work	work	NOUN
ftr-434	1627	19	with	with	ADP
ftr-434	1627	20	the	the	DET
ftr-434	1627	21	intention	intention	NOUN
ftr-434	1627	22	of	of	ADP
ftr-434	1627	23	merely	merely	ADV
ftr-434	1627	24	claiming	claim	VERB
ftr-434	1627	25	a	a	DET
ftr-434	1627	26	charitable	charitable	ADJ
ftr-434	1627	27	deduction	deduction	NOUN
ftr-434	1627	28	for	for	ADP
ftr-434	1627	29	the	the	DET
ftr-434	1627	30	work	work	NOUN
ftr-434	1627	31	.	.	PUNCT
ftr-434	1628	1	the	the	DET
ftr-434	1628	2	concern	concern	NOUN
ftr-434	1628	3	is	be	AUX
ftr-434	1628	4	that	that	SCONJ
ftr-434	1628	5	an	an	DET
ftr-434	1628	6	artist	artist	NOUN
ftr-434	1628	7	facing	face	VERB
ftr-434	1628	8	a	a	DET
ftr-434	1628	9	significant	significant	ADJ
ftr-434	1628	10	tax	tax	NOUN
ftr-434	1628	11	bill	bill	NOUN
ftr-434	1628	12	might	might	AUX
ftr-434	1628	13	attempt	attempt	VERB
ftr-434	1628	14	to	to	PART
ftr-434	1628	15	create	create	VERB
ftr-434	1628	16	a	a	DET
ftr-434	1628	17	work	work	NOUN
ftr-434	1628	18	near	near	ADP
ftr-434	1628	19	the	the	DET
ftr-434	1628	20	end	end	NOUN
ftr-434	1628	21	of	of	ADP
ftr-434	1628	22	the	the	DET
ftr-434	1628	23	year	year	NOUN
ftr-434	1628	24	for	for	ADP
ftr-434	1628	25	the	the	DET
ftr-434	1628	26	sole	sole	ADJ
ftr-434	1628	27	purpose	purpose	NOUN
ftr-434	1628	28	of	of	ADP
ftr-434	1628	29	creating	create	VERB
ftr-434	1628	30	the	the	DET
ftr-434	1628	31	work	work	NOUN
ftr-434	1628	32	,	,	PUNCT
ftr-434	1628	33	donating	donate	VERB
ftr-434	1628	34	it	it	PRON
ftr-434	1628	35	to	to	ADP
ftr-434	1628	36	charity	charity	NOUN
ftr-434	1628	37	,	,	PUNCT
ftr-434	1628	38	and	and	CCONJ
ftr-434	1628	39	obtaining	obtain	VERB
ftr-434	1628	40	a	a	DET
ftr-434	1628	41	tax	tax	NOUN
ftr-434	1628	42	deduction	deduction	NOUN
ftr-434	1628	43	.	.	PUNCT
ftr-434	1629	1	the	the	DET
ftr-434	1629	2	taxpayer	taxpayer	NOUN
ftr-434	1629	3	who	who	PRON
ftr-434	1629	4	would	would	AUX
ftr-434	1629	5	attempt	attempt	VERB
ftr-434	1629	6	such	such	DET
ftr-434	1629	7	a	a	DET
ftr-434	1629	8	strategy	strategy	NOUN
ftr-434	1629	9	could	could	AUX
ftr-434	1629	10	encounter	encounter	VERB
ftr-434	1629	11	a	a	DET
ftr-434	1629	12	number	number	NOUN
ftr-434	1629	13	of	of	ADP
ftr-434	1629	14	difficulties	difficulty	NOUN
ftr-434	1629	15	,	,	PUNCT
ftr-434	1629	16	and	and	CCONJ
ftr-434	1629	17	it	it	PRON
ftr-434	1629	18	is	be	AUX
ftr-434	1629	19	questionable	questionable	ADJ
ftr-434	1629	20	whether	whether	SCONJ
ftr-434	1629	21	a	a	DET
ftr-434	1629	22	separate	separate	ADJ
ftr-434	1629	23	statutory	statutory	ADJ
ftr-434	1629	24	provision	provision	NOUN
ftr-434	1629	25	is	be	AUX
ftr-434	1629	26	needed	need	VERB
ftr-434	1629	27	to	to	PART
ftr-434	1629	28	deal	deal	VERB
ftr-434	1629	29	with	with	ADP
ftr-434	1629	30	this	this	DET
ftr-434	1629	31	possibility	possibility	NOUN
ftr-434	1629	32	.	.	PUNCT
ftr-434	1630	1	279	279	NUM
ftr-434	1630	2	.	.	PUNCT
ftr-434	1630	3	artist	artist	NOUN
ftr-434	1630	4	-	-	PUNCT
ftr-434	1630	5	museum	museum	PROPN
ftr-434	1630	6	partnership	partnership	PROPN
ftr-434	1630	7	act	act	PROPN
ftr-434	1630	8	,	,	PUNCT
ftr-434	1630	9	107th	107th	ADJ
ftr-434	1630	10	cong	cong	NOUN
ftr-434	1630	11	.	.	PUNCT
ftr-434	1630	12	,	,	PUNCT
ftr-434	1630	13	1st	1st	ADJ
ftr-434	1630	14	sess	sess	NOUN
ftr-434	1630	15	.	.	PUNCT
ftr-434	1631	1	(	(	PUNCT
ftr-434	1631	2	april	april	PROPN
ftr-434	1631	3	4	4	NUM
ftr-434	1631	4	,	,	PUNCT
ftr-434	1631	5	2001	2001	NUM
ftr-434	1631	6	)	)	PUNCT
ftr-434	1631	7	.	.	PUNCT
ftr-434	1632	1	280	280	NUM
ftr-434	1632	2	.	.	PUNCT
ftr-434	1633	1	presumably	presumably	ADV
ftr-434	1633	2	,	,	PUNCT
ftr-434	1633	3	this	this	DET
ftr-434	1633	4	requirement	requirement	NOUN
ftr-434	1633	5	was	be	AUX
ftr-434	1633	6	included	include	VERB
ftr-434	1633	7	to	to	PART
ftr-434	1633	8	help	help	AUX
ftr-434	1633	9	identify	identify	VERB
ftr-434	1633	10	valuation	valuation	NOUN
ftr-434	1633	11	abuses	abuse	NOUN
ftr-434	1633	12	–	–	PUNCT
ftr-434	1633	13	prior	prior	ADJ
ftr-434	1633	14	sales	sale	NOUN
ftr-434	1633	15	by	by	ADP
ftr-434	1633	16	an	an	DET
ftr-434	1633	17	artist	artist	NOUN
ftr-434	1633	18	may	may	AUX
ftr-434	1633	19	be	be	AUX
ftr-434	1633	20	an	an	DET
ftr-434	1633	21	indication	indication	NOUN
ftr-434	1633	22	of	of	ADP
ftr-434	1633	23	value	value	NOUN
ftr-434	1633	24	for	for	ADP
ftr-434	1633	25	current	current	ADJ
ftr-434	1633	26	works	work	NOUN
ftr-434	1633	27	;	;	PUNCT
ftr-434	1633	28	in	in	ADP
ftr-434	1633	29	the	the	DET
ftr-434	1633	30	case	case	NOUN
ftr-434	1633	31	of	of	ADP
ftr-434	1633	32	a	a	DET
ftr-434	1633	33	completely	completely	ADV
ftr-434	1633	34	new	new	ADJ
ftr-434	1633	35	artist	artist	NOUN
ftr-434	1633	36	,	,	PUNCT
ftr-434	1633	37	it	it	PRON
ftr-434	1633	38	can	can	AUX
ftr-434	1633	39	be	be	AUX
ftr-434	1633	40	more	more	ADV
ftr-434	1633	41	difficult	difficult	ADJ
ftr-434	1633	42	to	to	PART
ftr-434	1633	43	determine	determine	VERB
ftr-434	1633	44	the	the	DET
ftr-434	1633	45	fair	fair	ADJ
ftr-434	1633	46	market	market	NOUN
ftr-434	1633	47	value	value	NOUN
ftr-434	1633	48	of	of	ADP
ftr-434	1633	49	the	the	DET
ftr-434	1633	50	artwork	artwork	NOUN
ftr-434	1633	51	.	.	PUNCT
ftr-434	1634	1	2002	2002	NUM
ftr-434	1634	2	]	]	X
ftr-434	1635	1	it	it	PRON
ftr-434	1635	2	does	do	AUX
ftr-434	1635	3	not	not	PART
ftr-434	1635	4	compute	compute	VERB
ftr-434	1635	5	611	611	NUM
ftr-434	1635	6	likely	likely	ADV
ftr-434	1635	7	will	will	AUX
ftr-434	1635	8	not	not	PART
ftr-434	1635	9	exceed	exceed	VERB
ftr-434	1635	10	leo	leo	PROPN
ftr-434	1635	11	’s	’s	PART
ftr-434	1635	12	adjusted	adjust	VERB
ftr-434	1635	13	gross	gross	ADJ
ftr-434	1635	14	income	income	NOUN
ftr-434	1635	15	for	for	ADP
ftr-434	1635	16	the	the	DET
ftr-434	1635	17	year	year	NOUN
ftr-434	1635	18	from	from	ADP
ftr-434	1635	19	the	the	DET
ftr-434	1635	20	sale	sale	NOUN
ftr-434	1635	21	of	of	ADP
ftr-434	1635	22	paintings	painting	NOUN
ftr-434	1635	23	(	(	PUNCT
ftr-434	1635	24	because	because	SCONJ
ftr-434	1635	25	leo	leo	PROPN
ftr-434	1635	26	is	be	AUX
ftr-434	1635	27	very	very	ADV
ftr-434	1635	28	productive	productive	ADJ
ftr-434	1635	29	,	,	PUNCT
ftr-434	1635	30	and	and	CCONJ
ftr-434	1635	31	his	his	PRON
ftr-434	1635	32	work	work	NOUN
ftr-434	1635	33	is	be	AUX
ftr-434	1635	34	selling	sell	VERB
ftr-434	1635	35	well).281	well).281	VERB
ftr-434	1635	36	three	three	NUM
ftr-434	1635	37	examples	example	NOUN
ftr-434	1635	38	of	of	ADP
ftr-434	1635	39	donations	donation	NOUN
ftr-434	1635	40	meeting	meet	VERB
ftr-434	1635	41	the	the	DET
ftr-434	1635	42	“	"	PUNCT
ftr-434	1635	43	related	related	ADJ
ftr-434	1635	44	use	use	NOUN
ftr-434	1635	45	”	"	PUNCT
ftr-434	1635	46	test	test	NOUN
ftr-434	1635	47	are	be	AUX
ftr-434	1635	48	:	:	PUNCT
ftr-434	1635	49	(	(	PUNCT
ftr-434	1635	50	i	i	NOUN
ftr-434	1635	51	)	)	PUNCT
ftr-434	1635	52	a	a	DET
ftr-434	1635	53	gift	gift	NOUN
ftr-434	1635	54	of	of	ADP
ftr-434	1635	55	artwork	artwork	NOUN
ftr-434	1635	56	to	to	ADP
ftr-434	1635	57	a	a	DET
ftr-434	1635	58	museum	museum	NOUN
ftr-434	1635	59	that	that	PRON
ftr-434	1635	60	intends	intend	VERB
ftr-434	1635	61	to	to	PART
ftr-434	1635	62	display	display	VERB
ftr-434	1635	63	the	the	DET
ftr-434	1635	64	artwork	artwork	NOUN
ftr-434	1635	65	in	in	ADP
ftr-434	1635	66	its	its	PRON
ftr-434	1635	67	galleries	gallery	NOUN
ftr-434	1635	68	;	;	PUNCT
ftr-434	1635	69	(	(	PUNCT
ftr-434	1635	70	ii	ii	NOUN
ftr-434	1635	71	)	)	PUNCT
ftr-434	1635	72	a	a	DET
ftr-434	1635	73	gift	gift	NOUN
ftr-434	1635	74	of	of	ADP
ftr-434	1635	75	artwork	artwork	NOUN
ftr-434	1635	76	to	to	ADP
ftr-434	1635	77	a	a	DET
ftr-434	1635	78	university	university	NOUN
ftr-434	1635	79	that	that	PRON
ftr-434	1635	80	will	will	AUX
ftr-434	1635	81	place	place	VERB
ftr-434	1635	82	the	the	DET
ftr-434	1635	83	artwork	artwork	NOUN
ftr-434	1635	84	“	"	PUNCT
ftr-434	1635	85	in	in	ADP
ftr-434	1635	86	its	its	PRON
ftr-434	1635	87	library	library	NOUN
ftr-434	1635	88	for	for	ADP
ftr-434	1635	89	display	display	NOUN
ftr-434	1635	90	and	and	CCONJ
ftr-434	1635	91	study	study	NOUN
ftr-434	1635	92	by	by	ADP
ftr-434	1635	93	art	art	NOUN
ftr-434	1635	94	students	student	NOUN
ftr-434	1635	95	;	;	PUNCT
ftr-434	1635	96	”	"	PUNCT
ftr-434	1635	97	and	and	CCONJ
ftr-434	1635	98	(	(	PUNCT
ftr-434	1635	99	iii	iii	X
ftr-434	1635	100	)	)	PUNCT
ftr-434	1635	101	a	a	DET
ftr-434	1635	102	gift	gift	NOUN
ftr-434	1635	103	of	of	ADP
ftr-434	1635	104	furnishings	furnishing	NOUN
ftr-434	1635	105	used	use	VERB
ftr-434	1635	106	by	by	ADP
ftr-434	1635	107	the	the	DET
ftr-434	1635	108	charity	charity	NOUN
ftr-434	1635	109	“	"	PUNCT
ftr-434	1635	110	in	in	ADP
ftr-434	1635	111	its	its	PRON
ftr-434	1635	112	offices	office	NOUN
ftr-434	1635	113	and	and	CCONJ
ftr-434	1635	114	buildings	building	NOUN
ftr-434	1635	115	in	in	ADP
ftr-434	1635	116	the	the	DET
ftr-434	1635	117	course	course	NOUN
ftr-434	1635	118	of	of	ADP
ftr-434	1635	119	carrying	carry	VERB
ftr-434	1635	120	out	out	ADP
ftr-434	1635	121	its	its	PRON
ftr-434	1635	122	functions	function	NOUN
ftr-434	1635	123	.	.	PUNCT
ftr-434	1635	124	”	"	PUNCT
ftr-434	1636	1	however	however	ADV
ftr-434	1636	2	,	,	PUNCT
ftr-434	1636	3	if	if	SCONJ
ftr-434	1636	4	the	the	DET
ftr-434	1636	5	charity	charity	NOUN
ftr-434	1636	6	plans	plan	VERB
ftr-434	1636	7	to	to	PART
ftr-434	1636	8	sell	sell	VERB
ftr-434	1636	9	the	the	DET
ftr-434	1636	10	property	property	NOUN
ftr-434	1636	11	after	after	SCONJ
ftr-434	1636	12	it	it	PRON
ftr-434	1636	13	is282	is282	PROPN
ftr-434	1636	14	received	receive	VERB
ftr-434	1636	15	and	and	CCONJ
ftr-434	1636	16	use	use	VERB
ftr-434	1636	17	the	the	DET
ftr-434	1636	18	proceeds	proceed	NOUN
ftr-434	1636	19	for	for	ADP
ftr-434	1636	20	its	its	PRON
ftr-434	1636	21	charitable	charitable	ADJ
ftr-434	1636	22	purpose	purpose	NOUN
ftr-434	1636	23	,	,	PUNCT
ftr-434	1636	24	this	this	PRON
ftr-434	1636	25	will	will	AUX
ftr-434	1636	26	not	not	PART
ftr-434	1636	27	be	be	AUX
ftr-434	1636	28	treated	treat	VERB
ftr-434	1636	29	as	as	ADP
ftr-434	1636	30	a	a	DET
ftr-434	1636	31	related	related	ADJ
ftr-434	1636	32	use.283	use.283	NOUN
ftr-434	1636	33	the	the	DET
ftr-434	1636	34	“	"	PUNCT
ftr-434	1636	35	related	related	ADJ
ftr-434	1636	36	use	use	NOUN
ftr-434	1636	37	”	"	PUNCT
ftr-434	1636	38	rule	rule	NOUN
ftr-434	1636	39	is	be	AUX
ftr-434	1636	40	especially	especially	ADV
ftr-434	1636	41	important	important	ADJ
ftr-434	1636	42	in	in	ADP
ftr-434	1636	43	the	the	DET
ftr-434	1636	44	art	art	NOUN
ftr-434	1636	45	world	world	NOUN
ftr-434	1636	46	,	,	PUNCT
ftr-434	1636	47	in	in	ADP
ftr-434	1636	48	which	which	PRON
ftr-434	1636	49	substantial	substantial	ADJ
ftr-434	1636	50	value	value	NOUN
ftr-434	1636	51	may	may	AUX
ftr-434	1636	52	be	be	AUX
ftr-434	1636	53	tied	tie	VERB
ftr-434	1636	54	up	up	ADP
ftr-434	1636	55	in	in	ADP
ftr-434	1636	56	the	the	DET
ftr-434	1636	57	tangible	tangible	ADJ
ftr-434	1636	58	work	work	NOUN
ftr-434	1636	59	of	of	ADP
ftr-434	1636	60	art	art	NOUN
ftr-434	1636	61	.	.	PUNCT
ftr-434	1637	1	this	this	DET
ftr-434	1637	2	rule	rule	NOUN
ftr-434	1637	3	will	will	AUX
ftr-434	1637	4	prevent	prevent	VERB
ftr-434	1637	5	an	an	DET
ftr-434	1637	6	art	art	NOUN
ftr-434	1637	7	collector	collector	NOUN
ftr-434	1637	8	from	from	ADP
ftr-434	1637	9	claiming	claim	VERB
ftr-434	1637	10	a	a	DET
ftr-434	1637	11	full	full	ADJ
ftr-434	1637	12	fair	fair	ADJ
ftr-434	1637	13	market	market	NOUN
ftr-434	1637	14	value	value	NOUN
ftr-434	1637	15	charitable284	charitable284	PROPN
ftr-434	1637	16	income	income	NOUN
ftr-434	1637	17	tax	tax	NOUN
ftr-434	1637	18	deduction	deduction	NOUN
ftr-434	1637	19	unless	unless	SCONJ
ftr-434	1637	20	he	he	PRON
ftr-434	1637	21	or	or	CCONJ
ftr-434	1637	22	she	she	PRON
ftr-434	1637	23	gives	give	VERB
ftr-434	1637	24	the	the	DET
ftr-434	1637	25	art	art	NOUN
ftr-434	1637	26	to	to	ADP
ftr-434	1637	27	a	a	DET
ftr-434	1637	28	museum	museum	NOUN
ftr-434	1637	29	or	or	CCONJ
ftr-434	1637	30	other	other	ADJ
ftr-434	1637	31	institution	institution	NOUN
ftr-434	1637	32	that	that	PRON
ftr-434	1637	33	will	will	AUX
ftr-434	1637	34	use	use	VERB
ftr-434	1637	35	the	the	DET
ftr-434	1637	36	art	art	NOUN
ftr-434	1637	37	in	in	ADP
ftr-434	1637	38	a	a	DET
ftr-434	1637	39	manner	manner	NOUN
ftr-434	1637	40	related	relate	VERB
ftr-434	1637	41	to	to	ADP
ftr-434	1637	42	the	the	DET
ftr-434	1637	43	organization	organization	NOUN
ftr-434	1637	44	’s	’s	PART
ftr-434	1637	45	charitable	charitable	ADJ
ftr-434	1637	46	purpose	purpose	NOUN
ftr-434	1637	47	.	.	PUNCT
ftr-434	1638	1	the	the	DET
ftr-434	1638	2	importance	importance	NOUN
ftr-434	1638	3	of	of	ADP
ftr-434	1638	4	this	this	DET
ftr-434	1638	5	rule	rule	NOUN
ftr-434	1638	6	can	can	AUX
ftr-434	1638	7	be	be	AUX
ftr-434	1638	8	illustrated	illustrate	VERB
ftr-434	1638	9	by	by	ADP
ftr-434	1638	10	the285	the285	PROPN
ftr-434	1638	11	following	follow	VERB
ftr-434	1638	12	example	example	NOUN
ftr-434	1638	13	:	:	PUNCT
ftr-434	1638	14	example	example	NOUN
ftr-434	1638	15	#	#	SYM
ftr-434	1638	16	7	7	NUM
ftr-434	1638	17	:	:	PUNCT
ftr-434	1638	18	leonardo	leonardo	PROPN
ftr-434	1638	19	da	da	PROPN
ftr-434	1638	20	vino	vino	PROPN
ftr-434	1638	21	had	have	VERB
ftr-434	1638	22	another	another	DET
ftr-434	1638	23	masterpiece	masterpiece	NOUN
ftr-434	1638	24	known	know	VERB
ftr-434	1638	25	as	as	ADP
ftr-434	1638	26	“	"	PUNCT
ftr-434	1638	27	the	the	DET
ftr-434	1638	28	lady	lady	NOUN
ftr-434	1638	29	with	with	ADP
ftr-434	1638	30	the	the	DET
ftr-434	1638	31	mystic	mystic	ADJ
ftr-434	1638	32	smile	smile	NOUN
ftr-434	1638	33	”	"	PUNCT
ftr-434	1638	34	which	which	PRON
ftr-434	1638	35	he	he	PRON
ftr-434	1638	36	painted	paint	VERB
ftr-434	1638	37	several	several	ADJ
ftr-434	1638	38	years	year	NOUN
ftr-434	1638	39	ago	ago	ADV
ftr-434	1638	40	.	.	PUNCT
ftr-434	1639	1	leo	leo	PROPN
ftr-434	1639	2	sold	sell	VERB
ftr-434	1639	3	the	the	DET
ftr-434	1639	4	painting	painting	NOUN
ftr-434	1639	5	to	to	ADP
ftr-434	1639	6	his	his	PRON
ftr-434	1639	7	good	good	ADJ
ftr-434	1639	8	friend	friend	NOUN
ftr-434	1639	9	mona	mona	PROPN
ftr-434	1639	10	lisa	lisa	PROPN
ftr-434	1639	11	when	when	SCONJ
ftr-434	1639	12	leo	leo	PROPN
ftr-434	1639	13	was	be	AUX
ftr-434	1639	14	still	still	ADV
ftr-434	1639	15	a	a	DET
ftr-434	1639	16	starving	starve	VERB
ftr-434	1639	17	amateur	amateur	ADJ
ftr-434	1639	18	painter	painter	NOUN
ftr-434	1639	19	/	/	SYM
ftr-434	1639	20	sculptor	sculptor	NOUN
ftr-434	1639	21	/	/	SYM
ftr-434	1639	22	architect	architect	NOUN
ftr-434	1639	23	/	/	SYM
ftr-434	1639	24	engineer	engineer	NOUN
ftr-434	1639	25	/	/	SYM
ftr-434	1639	26	scientist	scientist	NOUN
ftr-434	1639	27	/	/	SYM
ftr-434	1639	28	writer	writer	NOUN
ftr-434	1639	29	for	for	ADP
ftr-434	1639	30	$	$	SYM
ftr-434	1639	31	10,000	10,000	NUM
ftr-434	1639	32	.	.	PUNCT
ftr-434	1640	1	leo	leo	PROPN
ftr-434	1640	2	’s	’s	PART
ftr-434	1640	3	career	career	NOUN
ftr-434	1640	4	took	take	VERB
ftr-434	1640	5	off	off	ADP
ftr-434	1640	6	shortly	shortly	ADV
ftr-434	1640	7	thereafter	thereafter	ADV
ftr-434	1640	8	and	and	CCONJ
ftr-434	1640	9	today	today	NOUN
ftr-434	1640	10	“	"	PUNCT
ftr-434	1640	11	the	the	DET
ftr-434	1640	12	lady	lady	NOUN
ftr-434	1640	13	”	"	PUNCT
ftr-434	1640	14	would	would	AUX
ftr-434	1640	15	sell	sell	VERB
ftr-434	1640	16	for	for	ADP
ftr-434	1640	17	$	$	SYM
ftr-434	1640	18	10	10	NUM
ftr-434	1640	19	million	million	NUM
ftr-434	1640	20	.	.	PUNCT
ftr-434	1641	1	if	if	SCONJ
ftr-434	1641	2	mona	mona	PROPN
ftr-434	1641	3	contributes	contribute	VERB
ftr-434	1641	4	“	"	PUNCT
ftr-434	1641	5	the	the	DET
ftr-434	1641	6	lady	lady	NOUN
ftr-434	1641	7	”	"	PUNCT
ftr-434	1641	8	to	to	ADP
ftr-434	1641	9	a	a	DET
ftr-434	1641	10	museum	museum	NOUN
ftr-434	1641	11	that	that	PRON
ftr-434	1641	12	will	will	AUX
ftr-434	1641	13	display	display	VERB
ftr-434	1641	14	the	the	DET
ftr-434	1641	15	painting	painting	NOUN
ftr-434	1641	16	as	as	ADP
ftr-434	1641	17	one	one	NUM
ftr-434	1641	18	of	of	ADP
ftr-434	1641	19	its	its	PRON
ftr-434	1641	20	works	work	NOUN
ftr-434	1641	21	of	of	ADP
ftr-434	1641	22	art	art	NOUN
ftr-434	1641	23	,	,	PUNCT
ftr-434	1641	24	mona	mona	PROPN
ftr-434	1641	25	will	will	AUX
ftr-434	1641	26	be	be	AUX
ftr-434	1641	27	entitled	entitle	VERB
ftr-434	1641	28	to	to	ADP
ftr-434	1641	29	a	a	DET
ftr-434	1641	30	charitable	charitable	ADJ
ftr-434	1641	31	income	income	NOUN
ftr-434	1641	32	tax	tax	NOUN
ftr-434	1641	33	deduction	deduction	NOUN
ftr-434	1641	34	281	281	NUM
ftr-434	1641	35	.	.	PUNCT
ftr-434	1642	1	the	the	DET
ftr-434	1642	2	“	"	PUNCT
ftr-434	1642	3	adjusted	adjusted	ADJ
ftr-434	1642	4	gross	gross	ADJ
ftr-434	1642	5	income	income	NOUN
ftr-434	1642	6	”	"	PUNCT
ftr-434	1642	7	test	test	NOUN
ftr-434	1642	8	likely	likely	ADV
ftr-434	1642	9	is	be	AUX
ftr-434	1642	10	another	another	DET
ftr-434	1642	11	attempt	attempt	NOUN
ftr-434	1642	12	to	to	PART
ftr-434	1642	13	reduce	reduce	VERB
ftr-434	1642	14	valuation	valuation	NOUN
ftr-434	1642	15	abuses	abuse	NOUN
ftr-434	1642	16	–	–	PUNCT
ftr-434	1642	17	the	the	DET
ftr-434	1642	18	amount	amount	NOUN
ftr-434	1642	19	of	of	ADP
ftr-434	1642	20	the	the	DET
ftr-434	1642	21	deduction	deduction	NOUN
ftr-434	1642	22	can	can	AUX
ftr-434	1642	23	not	not	PART
ftr-434	1642	24	exceed	exceed	VERB
ftr-434	1642	25	the	the	DET
ftr-434	1642	26	amount	amount	NOUN
ftr-434	1642	27	leo	leo	PROPN
ftr-434	1642	28	earns	earn	VERB
ftr-434	1642	29	during	during	ADP
ftr-434	1642	30	the	the	DET
ftr-434	1642	31	year	year	NOUN
ftr-434	1642	32	from	from	ADP
ftr-434	1642	33	selling	sell	VERB
ftr-434	1642	34	other	other	ADJ
ftr-434	1642	35	works	work	NOUN
ftr-434	1642	36	.	.	PUNCT
ftr-434	1643	1	282	282	NUM
ftr-434	1643	2	.	.	PUNCT
ftr-434	1643	3	regs	regs	PROPN
ftr-434	1643	4	.	.	PUNCT
ftr-434	1644	1	§	§	PROPN
ftr-434	1644	2	1.170a-4(b)(3)(i	1.170a-4(b)(3)(i	NUM
ftr-434	1644	3	)	)	PUNCT
ftr-434	1644	4	.	.	PUNCT
ftr-434	1645	1	283	283	NUM
ftr-434	1645	2	.	.	PUNCT
ftr-434	1646	1	i	i	PRON
ftr-434	1646	2	d.	d.	PROPN
ftr-434	1646	3	(	(	PUNCT
ftr-434	1646	4	“	"	PUNCT
ftr-434	1646	5	if	if	SCONJ
ftr-434	1646	6	the	the	DET
ftr-434	1646	7	painting	painting	NOUN
ftr-434	1646	8	is	be	AUX
ftr-434	1646	9	sold	sell	VERB
ftr-434	1646	10	and	and	CCONJ
ftr-434	1646	11	the	the	DET
ftr-434	1646	12	proceeds	proceed	NOUN
ftr-434	1646	13	used	use	VERB
ftr-434	1646	14	by	by	ADP
ftr-434	1646	15	the	the	DET
ftr-434	1646	16	organization	organization	NOUN
ftr-434	1646	17	for	for	ADP
ftr-434	1646	18	educational	educational	ADJ
ftr-434	1646	19	purposes	purpose	NOUN
ftr-434	1646	20	,	,	PUNCT
ftr-434	1646	21	the	the	DET
ftr-434	1646	22	use	use	NOUN
ftr-434	1646	23	of	of	ADP
ftr-434	1646	24	the	the	DET
ftr-434	1646	25	property	property	NOUN
ftr-434	1646	26	is	be	AUX
ftr-434	1646	27	an	an	DET
ftr-434	1646	28	unrelated	unrelated	ADJ
ftr-434	1646	29	use	use	NOUN
ftr-434	1646	30	”	"	PUNCT
ftr-434	1646	31	)	)	PUNCT
ftr-434	1646	32	.	.	PUNCT
ftr-434	1647	1	284	284	NUM
ftr-434	1647	2	.	.	PUNCT
ftr-434	1648	1	this	this	DET
ftr-434	1648	2	rule	rule	NOUN
ftr-434	1648	3	would	would	AUX
ftr-434	1648	4	not	not	PART
ftr-434	1648	5	impact	impact	VERB
ftr-434	1648	6	someone	someone	PRON
ftr-434	1648	7	who	who	PRON
ftr-434	1648	8	is	be	AUX
ftr-434	1648	9	regularly	regularly	ADV
ftr-434	1648	10	engaged	engage	VERB
ftr-434	1648	11	in	in	ADP
ftr-434	1648	12	the	the	DET
ftr-434	1648	13	trade	trade	NOUN
ftr-434	1648	14	or	or	CCONJ
ftr-434	1648	15	business	business	NOUN
ftr-434	1648	16	of	of	ADP
ftr-434	1648	17	selling	sell	VERB
ftr-434	1648	18	art	art	NOUN
ftr-434	1648	19	(	(	PUNCT
ftr-434	1648	20	such	such	ADJ
ftr-434	1648	21	as	as	ADP
ftr-434	1648	22	an	an	DET
ftr-434	1648	23	art	art	NOUN
ftr-434	1648	24	dealer	dealer	NOUN
ftr-434	1648	25	)	)	PUNCT
ftr-434	1648	26	and	and	CCONJ
ftr-434	1648	27	holds	hold	VERB
ftr-434	1648	28	the	the	DET
ftr-434	1648	29	artwork	artwork	NOUN
ftr-434	1648	30	as	as	ADP
ftr-434	1648	31	inventory	inventory	NOUN
ftr-434	1648	32	,	,	PUNCT
ftr-434	1648	33	because	because	SCONJ
ftr-434	1648	34	inventory	inventory	NOUN
ftr-434	1648	35	is	be	AUX
ftr-434	1648	36	not	not	PART
ftr-434	1648	37	considered	consider	VERB
ftr-434	1648	38	a	a	DET
ftr-434	1648	39	“	"	PUNCT
ftr-434	1648	40	capital	capital	NOUN
ftr-434	1648	41	asset	asset	NOUN
ftr-434	1648	42	.	.	PUNCT
ftr-434	1648	43	”	"	PUNCT
ftr-434	1649	1	irc	irc	PROPN
ftr-434	1649	2	§	§	PROPN
ftr-434	1649	3	1221(a)(1	1221(a)(1	NUM
ftr-434	1649	4	)	)	PUNCT
ftr-434	1649	5	.	.	PUNCT
ftr-434	1650	1	as	as	ADP
ftr-434	1650	2	a	a	DET
ftr-434	1650	3	result	result	NOUN
ftr-434	1650	4	,	,	PUNCT
ftr-434	1650	5	if	if	SCONJ
ftr-434	1650	6	the	the	DET
ftr-434	1650	7	property	property	NOUN
ftr-434	1650	8	were	be	AUX
ftr-434	1650	9	held	hold	VERB
ftr-434	1650	10	as	as	ADP
ftr-434	1650	11	inventory	inventory	NOUN
ftr-434	1650	12	,	,	PUNCT
ftr-434	1650	13	the	the	DET
ftr-434	1650	14	sale	sale	NOUN
ftr-434	1650	15	of	of	ADP
ftr-434	1650	16	the	the	DET
ftr-434	1650	17	property	property	NOUN
ftr-434	1650	18	would	would	AUX
ftr-434	1650	19	not	not	PART
ftr-434	1650	20	be	be	AUX
ftr-434	1650	21	eligible	eligible	ADJ
ftr-434	1650	22	for	for	ADP
ftr-434	1650	23	capital	capital	NOUN
ftr-434	1650	24	gain	gain	NOUN
ftr-434	1650	25	treatment	treatment	NOUN
ftr-434	1650	26	(	(	PUNCT
ftr-434	1650	27	because	because	SCONJ
ftr-434	1650	28	the	the	DET
ftr-434	1650	29	gain	gain	NOUN
ftr-434	1650	30	from	from	ADP
ftr-434	1650	31	any	any	DET
ftr-434	1650	32	sale	sale	NOUN
ftr-434	1650	33	of	of	ADP
ftr-434	1650	34	inventory	inventory	NOUN
ftr-434	1650	35	will	will	AUX
ftr-434	1650	36	be	be	AUX
ftr-434	1650	37	taxed	tax	VERB
ftr-434	1650	38	as	as	ADP
ftr-434	1650	39	ordinary	ordinary	ADJ
ftr-434	1650	40	income	income	NOUN
ftr-434	1650	41	)	)	PUNCT
ftr-434	1650	42	.	.	PUNCT
ftr-434	1651	1	285	285	NUM
ftr-434	1651	2	.	.	PUNCT
ftr-434	1652	1	a	a	DET
ftr-434	1652	2	university	university	NOUN
ftr-434	1652	3	could	could	AUX
ftr-434	1652	4	also	also	ADV
ftr-434	1652	5	use	use	VERB
ftr-434	1652	6	the	the	DET
ftr-434	1652	7	art	art	NOUN
ftr-434	1652	8	for	for	ADP
ftr-434	1652	9	a	a	DET
ftr-434	1652	10	“	"	PUNCT
ftr-434	1652	11	related	related	ADJ
ftr-434	1652	12	use	use	NOUN
ftr-434	1652	13	”	"	PUNCT
ftr-434	1652	14	if	if	SCONJ
ftr-434	1652	15	it	it	PRON
ftr-434	1652	16	used	use	VERB
ftr-434	1652	17	the	the	DET
ftr-434	1652	18	art	art	NOUN
ftr-434	1652	19	in	in	ADP
ftr-434	1652	20	teaching	teach	VERB
ftr-434	1652	21	art	art	NOUN
ftr-434	1652	22	appreciation	appreciation	NOUN
ftr-434	1652	23	classes	class	NOUN
ftr-434	1652	24	.	.	PUNCT
ftr-434	1653	1	regs	regs	PROPN
ftr-434	1653	2	.	.	PUNCT
ftr-434	1654	1	§	§	PROPN
ftr-434	1654	2	1.170a-4(b)(3)(i	1.170a-4(b)(3)(i	NUM
ftr-434	1654	3	)	)	PUNCT
ftr-434	1654	4	.	.	PUNCT
ftr-434	1655	1	612	612	NUM
ftr-434	1655	2	florida	florida	PROPN
ftr-434	1655	3	tax	tax	NOUN
ftr-434	1655	4	review	review	NOUN
ftr-434	1655	5	[	[	X
ftr-434	1655	6	vol.5:8	vol.5:8	NOUN
ftr-434	1655	7	of	of	ADP
ftr-434	1655	8	$	$	SYM
ftr-434	1655	9	10	10	NUM
ftr-434	1655	10	million	million	NUM
ftr-434	1655	11	.	.	PUNCT
ftr-434	1656	1	however	however	ADV
ftr-434	1656	2	,	,	PUNCT
ftr-434	1656	3	if	if	SCONJ
ftr-434	1656	4	mona	mona	PROPN
ftr-434	1656	5	gives	give	VERB
ftr-434	1656	6	the	the	DET
ftr-434	1656	7	painting	painting	NOUN
ftr-434	1656	8	to	to	ADP
ftr-434	1656	9	her	her	PRON
ftr-434	1656	10	favorite	favorite	ADJ
ftr-434	1656	11	church	church	NOUN
ftr-434	1656	12	which	which	PRON
ftr-434	1656	13	will	will	AUX
ftr-434	1656	14	sell	sell	VERB
ftr-434	1656	15	the	the	DET
ftr-434	1656	16	painting	painting	NOUN
ftr-434	1656	17	for	for	ADP
ftr-434	1656	18	$	$	SYM
ftr-434	1656	19	10	10	NUM
ftr-434	1656	20	million	million	NUM
ftr-434	1656	21	and	and	CCONJ
ftr-434	1656	22	use	use	VERB
ftr-434	1656	23	the	the	DET
ftr-434	1656	24	proceeds	proceed	NOUN
ftr-434	1656	25	to	to	PART
ftr-434	1656	26	build	build	VERB
ftr-434	1656	27	homeless	homeless	ADJ
ftr-434	1656	28	shelters	shelter	NOUN
ftr-434	1656	29	,	,	PUNCT
ftr-434	1656	30	mona	mona	PROPN
ftr-434	1656	31	will	will	AUX
ftr-434	1656	32	only	only	ADV
ftr-434	1656	33	be	be	AUX
ftr-434	1656	34	entitled	entitle	VERB
ftr-434	1656	35	to	to	ADP
ftr-434	1656	36	a	a	DET
ftr-434	1656	37	charitable	charitable	ADJ
ftr-434	1656	38	income	income	NOUN
ftr-434	1656	39	tax	tax	NOUN
ftr-434	1656	40	deduction	deduction	NOUN
ftr-434	1656	41	of	of	ADP
ftr-434	1656	42	$	$	SYM
ftr-434	1656	43	10,000	10,000	NUM
ftr-434	1656	44	.	.	PUNCT
ftr-434	1657	1	the	the	DET
ftr-434	1657	2	impact	impact	NOUN
ftr-434	1657	3	of	of	ADP
ftr-434	1657	4	the	the	DET
ftr-434	1657	5	“	"	PUNCT
ftr-434	1657	6	related	related	ADJ
ftr-434	1657	7	use	use	NOUN
ftr-434	1657	8	”	"	PUNCT
ftr-434	1657	9	rule	rule	NOUN
ftr-434	1657	10	directs	direct	VERB
ftr-434	1657	11	art	art	NOUN
ftr-434	1657	12	collectors	collector	NOUN
ftr-434	1657	13	(	(	PUNCT
ftr-434	1657	14	who	who	PRON
ftr-434	1657	15	are	be	AUX
ftr-434	1657	16	charitably	charitably	ADV
ftr-434	1657	17	inclined	incline	VERB
ftr-434	1657	18	)	)	PUNCT
ftr-434	1657	19	to	to	PART
ftr-434	1657	20	donate	donate	VERB
ftr-434	1657	21	their	their	PRON
ftr-434	1657	22	pieces	piece	NOUN
ftr-434	1657	23	(	(	PUNCT
ftr-434	1657	24	or	or	CCONJ
ftr-434	1657	25	in	in	ADP
ftr-434	1657	26	some	some	DET
ftr-434	1657	27	cases	case	NOUN
ftr-434	1657	28	their	their	PRON
ftr-434	1657	29	collections	collection	NOUN
ftr-434	1657	30	)	)	PUNCT
ftr-434	1657	31	to	to	ADP
ftr-434	1657	32	museums	museum	NOUN
ftr-434	1657	33	and	and	CCONJ
ftr-434	1657	34	other	other	ADJ
ftr-434	1657	35	institutions	institution	NOUN
ftr-434	1657	36	which	which	PRON
ftr-434	1657	37	will	will	AUX
ftr-434	1657	38	display	display	VERB
ftr-434	1657	39	the	the	DET
ftr-434	1657	40	works	work	NOUN
ftr-434	1657	41	,	,	PUNCT
ftr-434	1657	42	rather	rather	ADV
ftr-434	1657	43	than	than	ADP
ftr-434	1657	44	donating	donate	VERB
ftr-434	1657	45	those	those	DET
ftr-434	1657	46	works	work	NOUN
ftr-434	1657	47	to	to	ADP
ftr-434	1657	48	public	public	ADJ
ftr-434	1657	49	charities	charity	NOUN
ftr-434	1657	50	that	that	PRON
ftr-434	1657	51	would	would	AUX
ftr-434	1657	52	sell	sell	VERB
ftr-434	1657	53	the	the	DET
ftr-434	1657	54	works	work	NOUN
ftr-434	1657	55	and	and	CCONJ
ftr-434	1657	56	use	use	VERB
ftr-434	1657	57	the	the	DET
ftr-434	1657	58	proceeds	proceed	NOUN
ftr-434	1657	59	for	for	ADP
ftr-434	1657	60	other	other	ADJ
ftr-434	1657	61	charitable	charitable	ADJ
ftr-434	1657	62	purposes.286	purposes.286	ADJ
ftr-434	1657	63	while	while	SCONJ
ftr-434	1657	64	these	these	DET
ftr-434	1657	65	rules	rule	NOUN
ftr-434	1657	66	may	may	AUX
ftr-434	1657	67	be	be	AUX
ftr-434	1657	68	appropriate	appropriate	ADJ
ftr-434	1657	69	in	in	ADP
ftr-434	1657	70	the	the	DET
ftr-434	1657	71	context	context	NOUN
ftr-434	1657	72	of	of	ADP
ftr-434	1657	73	gifts	gift	NOUN
ftr-434	1657	74	of	of	ADP
ftr-434	1657	75	art	art	NOUN
ftr-434	1657	76	to	to	ADP
ftr-434	1657	77	museums	museum	NOUN
ftr-434	1657	78	,	,	PUNCT
ftr-434	1657	79	these	these	DET
ftr-434	1657	80	restrictions	restriction	NOUN
ftr-434	1657	81	will	will	AUX
ftr-434	1657	82	be	be	AUX
ftr-434	1657	83	arbitrary	arbitrary	ADJ
ftr-434	1657	84	and	and	CCONJ
ftr-434	1657	85	exclusionary	exclusionary	ADJ
ftr-434	1657	86	in	in	ADP
ftr-434	1657	87	other	other	ADJ
ftr-434	1657	88	situations	situation	NOUN
ftr-434	1657	89	.	.	PUNCT
ftr-434	1658	1	the	the	DET
ftr-434	1658	2	“	"	PUNCT
ftr-434	1658	3	related	related	ADJ
ftr-434	1658	4	use	use	NOUN
ftr-434	1658	5	”	"	PUNCT
ftr-434	1658	6	restriction	restriction	NOUN
ftr-434	1658	7	will	will	AUX
ftr-434	1658	8	be	be	AUX
ftr-434	1658	9	a	a	DET
ftr-434	1658	10	major	major	ADJ
ftr-434	1658	11	problem	problem	NOUN
ftr-434	1658	12	for	for	ADP
ftr-434	1658	13	gifts	gift	NOUN
ftr-434	1658	14	of	of	ADP
ftr-434	1658	15	certain	certain	ADJ
ftr-434	1658	16	copyrights	copyright	NOUN
ftr-434	1658	17	because	because	SCONJ
ftr-434	1658	18	it	it	PRON
ftr-434	1658	19	may	may	AUX
ftr-434	1658	20	be	be	AUX
ftr-434	1658	21	unlikely	unlikely	ADJ
ftr-434	1658	22	that	that	SCONJ
ftr-434	1658	23	the	the	DET
ftr-434	1658	24	donor	donor	NOUN
ftr-434	1658	25	’s	’s	PART
ftr-434	1658	26	favorite	favorite	ADJ
ftr-434	1658	27	charity	charity	NOUN
ftr-434	1658	28	(	(	PUNCT
ftr-434	1658	29	much	much	ADV
ftr-434	1658	30	less	less	ADJ
ftr-434	1658	31	any	any	DET
ftr-434	1658	32	charity	charity	NOUN
ftr-434	1658	33	)	)	PUNCT
ftr-434	1658	34	would	would	AUX
ftr-434	1658	35	be	be	AUX
ftr-434	1658	36	able	able	ADJ
ftr-434	1658	37	to	to	PART
ftr-434	1658	38	retain	retain	VERB
ftr-434	1658	39	the	the	DET
ftr-434	1658	40	copyright	copyright	NOUN
ftr-434	1658	41	and	and	CCONJ
ftr-434	1658	42	fully	fully	ADV
ftr-434	1658	43	exploit	exploit	VERB
ftr-434	1658	44	the	the	DET
ftr-434	1658	45	copyright	copyright	NOUN
ftr-434	1658	46	in	in	ADP
ftr-434	1658	47	a	a	DET
ftr-434	1658	48	“	"	PUNCT
ftr-434	1658	49	related	related	ADJ
ftr-434	1658	50	use	use	NOUN
ftr-434	1658	51	.	.	PUNCT
ftr-434	1658	52	”	"	PUNCT
ftr-434	1658	53	example	example	NOUN
ftr-434	1658	54	#	#	SYM
ftr-434	1658	55	8	8	NUM
ftr-434	1658	56	:	:	PUNCT
ftr-434	1658	57	inspired	inspire	VERB
ftr-434	1658	58	by	by	ADP
ftr-434	1658	59	a	a	DET
ftr-434	1658	60	recent	recent	ADJ
ftr-434	1658	61	trip	trip	NOUN
ftr-434	1658	62	to	to	ADP
ftr-434	1658	63	brazil	brazil	PROPN
ftr-434	1658	64	,	,	PUNCT
ftr-434	1658	65	charles	charles	PROPN
ftr-434	1658	66	has	have	AUX
ftr-434	1658	67	just	just	ADV
ftr-434	1658	68	finished	finish	VERB
ftr-434	1658	69	writing	write	VERB
ftr-434	1658	70	a	a	DET
ftr-434	1658	71	steamy	steamy	ADJ
ftr-434	1658	72	novel	novel	NOUN
ftr-434	1658	73	titled	title	VERB
ftr-434	1658	74	“	"	PUNCT
ftr-434	1658	75	rain	rain	NOUN
ftr-434	1658	76	forest	forest	NOUN
ftr-434	1658	77	rendezvous	rendezvous	NOUN
ftr-434	1658	78	.	.	PUNCT
ftr-434	1658	79	”	"	PUNCT
ftr-434	1659	1	charles	charles	PROPN
ftr-434	1659	2	has	have	AUX
ftr-434	1659	3	never	never	ADV
ftr-434	1659	4	written	write	VERB
ftr-434	1659	5	a	a	DET
ftr-434	1659	6	novel	novel	NOUN
ftr-434	1659	7	before	before	ADV
ftr-434	1659	8	(	(	PUNCT
ftr-434	1659	9	and	and	CCONJ
ftr-434	1659	10	in	in	ADP
ftr-434	1659	11	fact	fact	NOUN
ftr-434	1659	12	has	have	AUX
ftr-434	1659	13	never	never	ADV
ftr-434	1659	14	written	write	VERB
ftr-434	1659	15	any	any	DET
ftr-434	1659	16	fiction	fiction	NOUN
ftr-434	1659	17	before	before	ADP
ftr-434	1659	18	)	)	PUNCT
ftr-434	1659	19	and	and	CCONJ
ftr-434	1659	20	the	the	DET
ftr-434	1659	21	subject	subject	NOUN
ftr-434	1659	22	of	of	ADP
ftr-434	1659	23	the	the	DET
ftr-434	1659	24	novel	novel	NOUN
ftr-434	1659	25	has	have	VERB
ftr-434	1659	26	absolutely	absolutely	ADV
ftr-434	1659	27	nothing	nothing	PRON
ftr-434	1659	28	to	to	PART
ftr-434	1659	29	do	do	VERB
ftr-434	1659	30	with	with	ADP
ftr-434	1659	31	charles	charle	NOUN
ftr-434	1659	32	’	'	PUNCT
ftr-434	1659	33	occupation	occupation	NOUN
ftr-434	1659	34	.	.	PUNCT
ftr-434	1660	1	being	be	AUX
ftr-434	1660	2	of	of	ADP
ftr-434	1660	3	a	a	DET
ftr-434	1660	4	generous	generous	ADJ
ftr-434	1660	5	nature	nature	NOUN
ftr-434	1660	6	,	,	PUNCT
ftr-434	1660	7	charles	charles	PROPN
ftr-434	1660	8	desires	desire	NOUN
ftr-434	1660	9	to	to	PART
ftr-434	1660	10	donate	donate	VERB
ftr-434	1660	11	all	all	DET
ftr-434	1660	12	his	his	PRON
ftr-434	1660	13	rights	right	NOUN
ftr-434	1660	14	in	in	ADP
ftr-434	1660	15	“	"	PUNCT
ftr-434	1660	16	rain	rain	NOUN
ftr-434	1660	17	forest	forest	NOUN
ftr-434	1660	18	”	"	PUNCT
ftr-434	1660	19	to	to	ADP
ftr-434	1660	20	his	his	PRON
ftr-434	1660	21	church	church	NOUN
ftr-434	1660	22	which	which	PRON
ftr-434	1660	23	will	will	AUX
ftr-434	1660	24	sell	sell	VERB
ftr-434	1660	25	all	all	DET
ftr-434	1660	26	the	the	DET
ftr-434	1660	27	rights	right	NOUN
ftr-434	1660	28	to	to	ADP
ftr-434	1660	29	a	a	DET
ftr-434	1660	30	publishing	publish	VERB
ftr-434	1660	31	company	company	NOUN
ftr-434	1660	32	,	,	PUNCT
ftr-434	1660	33	and	and	CCONJ
ftr-434	1660	34	then	then	ADV
ftr-434	1660	35	the	the	DET
ftr-434	1660	36	church	church	NOUN
ftr-434	1660	37	will	will	AUX
ftr-434	1660	38	use	use	VERB
ftr-434	1660	39	the	the	DET
ftr-434	1660	40	money	money	NOUN
ftr-434	1660	41	to	to	PART
ftr-434	1660	42	support	support	VERB
ftr-434	1660	43	its	its	PRON
ftr-434	1660	44	food	food	NOUN
ftr-434	1660	45	pantry	pantry	NOUN
ftr-434	1660	46	service	service	NOUN
ftr-434	1660	47	for	for	ADP
ftr-434	1660	48	the	the	DET
ftr-434	1660	49	poor	poor	ADJ
ftr-434	1660	50	.	.	PUNCT
ftr-434	1661	1	under	under	ADP
ftr-434	1661	2	the	the	DET
ftr-434	1661	3	artist	artist	NOUN
ftr-434	1661	4	-	-	PUNCT
ftr-434	1661	5	museum	museum	NOUN
ftr-434	1661	6	partnership	partnership	NOUN
ftr-434	1661	7	bill	bill	NOUN
ftr-434	1661	8	,	,	PUNCT
ftr-434	1661	9	even	even	ADV
ftr-434	1661	10	if	if	SCONJ
ftr-434	1661	11	charles	charle	NOUN
ftr-434	1661	12	waits	wait	VERB
ftr-434	1661	13	18	18	NUM
ftr-434	1661	14	months	month	NOUN
ftr-434	1661	15	before	before	ADP
ftr-434	1661	16	making	make	VERB
ftr-434	1661	17	the	the	DET
ftr-434	1661	18	donation	donation	NOUN
ftr-434	1661	19	,	,	PUNCT
ftr-434	1661	20	charles	charles	PROPN
ftr-434	1661	21	will	will	AUX
ftr-434	1661	22	be	be	AUX
ftr-434	1661	23	prevented	prevent	VERB
ftr-434	1661	24	from	from	ADP
ftr-434	1661	25	claiming	claim	VERB
ftr-434	1661	26	a	a	DET
ftr-434	1661	27	full	full	ADJ
ftr-434	1661	28	fair	fair	ADJ
ftr-434	1661	29	market	market	NOUN
ftr-434	1661	30	value	value	NOUN
ftr-434	1661	31	deduction	deduction	NOUN
ftr-434	1661	32	for	for	ADP
ftr-434	1661	33	the	the	DET
ftr-434	1661	34	gift	gift	NOUN
ftr-434	1661	35	of	of	ADP
ftr-434	1661	36	“	"	PUNCT
ftr-434	1661	37	rain	rain	NOUN
ftr-434	1661	38	forest	forest	NOUN
ftr-434	1661	39	”	"	PUNCT
ftr-434	1661	40	for	for	ADP
ftr-434	1661	41	a	a	DET
ftr-434	1661	42	number	number	NOUN
ftr-434	1661	43	of	of	ADP
ftr-434	1661	44	reasons	reason	NOUN
ftr-434	1661	45	.	.	PUNCT
ftr-434	1662	1	first	first	ADV
ftr-434	1662	2	,	,	PUNCT
ftr-434	1662	3	as	as	ADP
ftr-434	1662	4	a	a	DET
ftr-434	1662	5	new	new	ADJ
ftr-434	1662	6	novelist	novelist	NOUN
ftr-434	1662	7	,	,	PUNCT
ftr-434	1662	8	the	the	DET
ftr-434	1662	9	appraiser	appraiser	NOUN
ftr-434	1662	10	will	will	AUX
ftr-434	1662	11	not	not	PART
ftr-434	1662	12	be	be	AUX
ftr-434	1662	13	able	able	ADJ
ftr-434	1662	14	“	"	PUNCT
ftr-434	1662	15	include	include	VERB
ftr-434	1662	16	evidence	evidence	NOUN
ftr-434	1662	17	of	of	ADP
ftr-434	1662	18	previous	previous	ADJ
ftr-434	1662	19	sales	sale	NOUN
ftr-434	1662	20	or	or	CCONJ
ftr-434	1662	21	displays	display	NOUN
ftr-434	1662	22	of	of	ADP
ftr-434	1662	23	the	the	DET
ftr-434	1662	24	donor	donor	NOUN
ftr-434	1662	25	’s	’s	PART
ftr-434	1662	26	similar	similar	ADJ
ftr-434	1662	27	286	286	NUM
ftr-434	1662	28	.	.	PUNCT
ftr-434	1663	1	in	in	ADP
ftr-434	1663	2	a	a	DET
ftr-434	1663	3	colloquy	colloquy	NOUN
ftr-434	1663	4	between	between	ADP
ftr-434	1663	5	congressman	congressman	PROPN
ftr-434	1663	6	frelinghuysen	frelinghuysen	NOUN
ftr-434	1663	7	of	of	ADP
ftr-434	1663	8	new	new	PROPN
ftr-434	1663	9	jersey	jersey	PROPN
ftr-434	1663	10	and	and	CCONJ
ftr-434	1663	11	chairman	chairman	PROPN
ftr-434	1663	12	wilbur	wilbur	PROPN
ftr-434	1663	13	mills	mill	NOUN
ftr-434	1663	14	(	(	PUNCT
ftr-434	1663	15	of	of	ADP
ftr-434	1663	16	the	the	DET
ftr-434	1663	17	house	house	NOUN
ftr-434	1663	18	ways	way	NOUN
ftr-434	1663	19	and	and	CCONJ
ftr-434	1663	20	means	mean	VERB
ftr-434	1663	21	committee	committee	NOUN
ftr-434	1663	22	)	)	PUNCT
ftr-434	1663	23	before	before	SCONJ
ftr-434	1663	24	the	the	DET
ftr-434	1663	25	provision	provision	NOUN
ftr-434	1663	26	benefitting	benefit	VERB
ftr-434	1663	27	museums	museum	NOUN
ftr-434	1663	28	was	be	AUX
ftr-434	1663	29	added	add	VERB
ftr-434	1663	30	to	to	ADP
ftr-434	1663	31	the	the	DET
ftr-434	1663	32	tax	tax	NOUN
ftr-434	1663	33	reform	reform	NOUN
ftr-434	1663	34	act	act	NOUN
ftr-434	1663	35	of	of	ADP
ftr-434	1663	36	1969	1969	NUM
ftr-434	1663	37	,	,	PUNCT
ftr-434	1663	38	congressman	congressman	NOUN
ftr-434	1663	39	frelinghuysen	frelinghuysen	PROPN
ftr-434	1663	40	stated	state	VERB
ftr-434	1663	41	,	,	PUNCT
ftr-434	1663	42	“	"	PUNCT
ftr-434	1663	43	as	as	ADP
ftr-434	1663	44	a	a	DET
ftr-434	1663	45	trustee	trustee	NOUN
ftr-434	1663	46	of	of	ADP
ftr-434	1663	47	a	a	DET
ftr-434	1663	48	metropolitan	metropolitan	ADJ
ftr-434	1663	49	museum	museum	NOUN
ftr-434	1663	50	in	in	ADP
ftr-434	1663	51	new	new	PROPN
ftr-434	1663	52	york	york	PROPN
ftr-434	1663	53	,	,	PUNCT
ftr-434	1663	54	it	it	PRON
ftr-434	1663	55	does	do	AUX
ftr-434	1663	56	strike	strike	VERB
ftr-434	1663	57	me	i	PRON
ftr-434	1663	58	as	as	ADP
ftr-434	1663	59	a	a	DET
ftr-434	1663	60	harsh	harsh	ADJ
ftr-434	1663	61	provision	provision	NOUN
ftr-434	1663	62	,	,	PUNCT
ftr-434	1663	63	because	because	SCONJ
ftr-434	1663	64	it	it	PRON
ftr-434	1663	65	almost	almost	ADV
ftr-434	1663	66	surely	surely	ADV
ftr-434	1663	67	will	will	AUX
ftr-434	1663	68	prevent	prevent	VERB
ftr-434	1663	69	the	the	DET
ftr-434	1663	70	transfer	transfer	NOUN
ftr-434	1663	71	to	to	ADP
ftr-434	1663	72	a	a	DET
ftr-434	1663	73	museum	museum	NOUN
ftr-434	1663	74	of	of	ADP
ftr-434	1663	75	certain	certain	ADJ
ftr-434	1663	76	gifts	gift	NOUN
ftr-434	1663	77	of	of	ADP
ftr-434	1663	78	that	that	DET
ftr-434	1663	79	character	character	NOUN
ftr-434	1663	80	.	.	PUNCT
ftr-434	1663	81	.	.	PUNCT
ftr-434	1663	82	.	.	PUNCT
ftr-434	1663	83	.	.	PUNCT
ftr-434	1664	1	it	it	PRON
ftr-434	1664	2	would	would	AUX
ftr-434	1664	3	seem	seem	VERB
ftr-434	1664	4	to	to	ADP
ftr-434	1664	5	me	i	PRON
ftr-434	1664	6	there	there	PRON
ftr-434	1664	7	might	might	AUX
ftr-434	1664	8	have	have	AUX
ftr-434	1664	9	been	be	AUX
ftr-434	1664	10	a	a	DET
ftr-434	1664	11	proviso	proviso	NOUN
ftr-434	1664	12	saying	say	VERB
ftr-434	1664	13	that	that	SCONJ
ftr-434	1664	14	if	if	SCONJ
ftr-434	1664	15	the	the	DET
ftr-434	1664	16	gift	gift	NOUN
ftr-434	1664	17	were	be	AUX
ftr-434	1664	18	to	to	ADP
ftr-434	1664	19	a	a	DET
ftr-434	1664	20	museum	museum	NOUN
ftr-434	1664	21	,	,	PUNCT
ftr-434	1664	22	which	which	PRON
ftr-434	1664	23	would	would	AUX
ftr-434	1664	24	keep	keep	VERB
ftr-434	1664	25	such	such	ADJ
ftr-434	1664	26	tangible	tangible	ADJ
ftr-434	1664	27	personal	personal	ADJ
ftr-434	1664	28	property	property	NOUN
ftr-434	1664	29	,	,	PUNCT
ftr-434	1664	30	there	there	PRON
ftr-434	1664	31	would	would	AUX
ftr-434	1664	32	not	not	PART
ftr-434	1664	33	be	be	AUX
ftr-434	1664	34	any	any	DET
ftr-434	1664	35	tax	tax	NOUN
ftr-434	1664	36	.	.	PUNCT
ftr-434	1664	37	”	"	PUNCT
ftr-434	1665	1	115	115	NUM
ftr-434	1665	2	cong	cong	NOUN
ftr-434	1665	3	.	.	PUNCT
ftr-434	1666	1	rec	rec	PROPN
ftr-434	1666	2	.	.	PROPN
ftr-434	1666	3	22571	22571	NUM
ftr-434	1666	4	(	(	PUNCT
ftr-434	1666	5	1969	1969	NUM
ftr-434	1666	6	)	)	PUNCT
ftr-434	1666	7	,	,	PUNCT
ftr-434	1666	8	quoted	quote	VERB
ftr-434	1666	9	in	in	ADP
ftr-434	1666	10	robert	robert	PROPN
ftr-434	1666	11	anthoine	anthoine	PROPN
ftr-434	1666	12	,	,	PUNCT
ftr-434	1666	13	deductions	deduction	NOUN
ftr-434	1666	14	for	for	ADP
ftr-434	1666	15	charitable	charitable	ADJ
ftr-434	1666	16	contributions	contribution	NOUN
ftr-434	1666	17	of	of	ADP
ftr-434	1666	18	appreciated	appreciated	ADJ
ftr-434	1666	19	property	property	NOUN
ftr-434	1666	20	–	–	PUNCT
ftr-434	1666	21	the	the	DET
ftr-434	1666	22	art	art	NOUN
ftr-434	1666	23	world	world	NOUN
ftr-434	1666	24	,	,	PUNCT
ftr-434	1666	25	35	35	NUM
ftr-434	1666	26	tax	tax	NOUN
ftr-434	1666	27	l.	l.	PROPN
ftr-434	1666	28	rev	rev	PROPN
ftr-434	1666	29	.	.	PROPN
ftr-434	1666	30	239	239	NUM
ftr-434	1666	31	,	,	PUNCT
ftr-434	1666	32	244	244	NUM
ftr-434	1666	33	(	(	PUNCT
ftr-434	1666	34	1980	1980	NUM
ftr-434	1666	35	)	)	PUNCT
ftr-434	1666	36	.	.	PUNCT
ftr-434	1667	1	2002	2002	NUM
ftr-434	1667	2	]	]	PUNCT
ftr-434	1668	1	it	it	PRON
ftr-434	1668	2	does	do	AUX
ftr-434	1668	3	not	not	PART
ftr-434	1668	4	compute	compute	VERB
ftr-434	1668	5	613	613	NUM
ftr-434	1668	6	property	property	NOUN
ftr-434	1668	7	.	.	PUNCT
ftr-434	1668	8	”	"	PUNCT
ftr-434	1669	1	second	second	ADJ
ftr-434	1669	2	,	,	PUNCT
ftr-434	1669	3	since	since	SCONJ
ftr-434	1669	4	charles	charles	PROPN
ftr-434	1669	5	will	will	AUX
ftr-434	1669	6	have	have	VERB
ftr-434	1669	7	no	no	DET
ftr-434	1669	8	income	income	NOUN
ftr-434	1669	9	from	from	ADP
ftr-434	1669	10	287	287	NUM
ftr-434	1669	11	the	the	DET
ftr-434	1669	12	sale	sale	NOUN
ftr-434	1669	13	or	or	CCONJ
ftr-434	1669	14	use	use	NOUN
ftr-434	1669	15	of	of	ADP
ftr-434	1669	16	novels	novel	NOUN
ftr-434	1669	17	created	create	VERB
ftr-434	1669	18	by	by	ADP
ftr-434	1669	19	his	his	PRON
ftr-434	1669	20	personal	personal	ADJ
ftr-434	1669	21	efforts	effort	NOUN
ftr-434	1669	22	,	,	PUNCT
ftr-434	1669	23	he	he	PRON
ftr-434	1669	24	will	will	AUX
ftr-434	1669	25	not	not	PART
ftr-434	1669	26	be	be	AUX
ftr-434	1669	27	entitled	entitle	VERB
ftr-434	1669	28	to	to	ADP
ftr-434	1669	29	any	any	DET
ftr-434	1669	30	deduction	deduction	NOUN
ftr-434	1669	31	anyway	anyway	ADV
ftr-434	1669	32	.	.	PUNCT
ftr-434	1670	1	third	third	ADJ
ftr-434	1670	2	,	,	PUNCT
ftr-434	1670	3	since	since	SCONJ
ftr-434	1670	4	the	the	DET
ftr-434	1670	5	church	church	NOUN
ftr-434	1670	6	plans	plan	VERB
ftr-434	1670	7	to	to	PART
ftr-434	1670	8	immediately	immediately	ADV
ftr-434	1670	9	dispose	dispose	VERB
ftr-434	1670	10	of	of	ADP
ftr-434	1670	11	its	its	PRON
ftr-434	1670	12	rights	right	NOUN
ftr-434	1670	13	in	in	ADP
ftr-434	1670	14	the	the	DET
ftr-434	1670	15	book	book	NOUN
ftr-434	1670	16	,	,	PUNCT
ftr-434	1670	17	it	it	PRON
ftr-434	1670	18	will	will	AUX
ftr-434	1670	19	not	not	PART
ftr-434	1670	20	be	be	AUX
ftr-434	1670	21	using	use	VERB
ftr-434	1670	22	the	the	DET
ftr-434	1670	23	property	property	NOUN
ftr-434	1670	24	in	in	ADP
ftr-434	1670	25	a	a	DET
ftr-434	1670	26	“	"	PUNCT
ftr-434	1670	27	related	related	ADJ
ftr-434	1670	28	use	use	NOUN
ftr-434	1670	29	.	.	PUNCT
ftr-434	1670	30	”	"	PUNCT
ftr-434	1671	1	example	example	NOUN
ftr-434	1671	2	#	#	SYM
ftr-434	1671	3	9	9	NUM
ftr-434	1671	4	:	:	PUNCT
ftr-434	1671	5	texas	texas	PROPN
ftr-434	1671	6	hank	hank	PROPN
ftr-434	1671	7	,	,	PUNCT
ftr-434	1671	8	the	the	DET
ftr-434	1671	9	world	world	NOUN
ftr-434	1671	10	-	-	PUNCT
ftr-434	1671	11	renowned	renowne	VERB
ftr-434	1671	12	marine	marine	ADJ
ftr-434	1671	13	biologist	biologist	NOUN
ftr-434	1671	14	conducting	conduct	VERB
ftr-434	1671	15	research	research	NOUN
ftr-434	1671	16	on	on	ADP
ftr-434	1671	17	padre	padre	PROPN
ftr-434	1671	18	island	island	PROPN
ftr-434	1671	19	,	,	PUNCT
ftr-434	1671	20	has	have	AUX
ftr-434	1671	21	triumphed	triumph	VERB
ftr-434	1671	22	again	again	ADV
ftr-434	1671	23	!	!	PUNCT
ftr-434	1672	1	this	this	DET
ftr-434	1672	2	time	time	NOUN
ftr-434	1672	3	he	he	PRON
ftr-434	1672	4	has	have	AUX
ftr-434	1672	5	developed	develop	VERB
ftr-434	1672	6	“	"	PUNCT
ftr-434	1672	7	survivor	survivor	NOUN
ftr-434	1672	8	strategy	strategy	NOUN
ftr-434	1672	9	”	"	PUNCT
ftr-434	1672	10	a	a	DET
ftr-434	1672	11	new	new	ADJ
ftr-434	1672	12	computer	computer	NOUN
ftr-434	1672	13	software	software	NOUN
ftr-434	1672	14	program	program	NOUN
ftr-434	1672	15	that	that	PRON
ftr-434	1672	16	will	will	AUX
ftr-434	1672	17	manipulate	manipulate	VERB
ftr-434	1672	18	data	datum	NOUN
ftr-434	1672	19	regarding	regard	VERB
ftr-434	1672	20	an	an	DET
ftr-434	1672	21	animal	animal	NOUN
ftr-434	1672	22	,	,	PUNCT
ftr-434	1672	23	plant	plant	NOUN
ftr-434	1672	24	or	or	CCONJ
ftr-434	1672	25	other	other	ADJ
ftr-434	1672	26	life	life	NOUN
ftr-434	1672	27	form	form	NOUN
ftr-434	1672	28	,	,	PUNCT
ftr-434	1672	29	with	with	ADP
ftr-434	1672	30	data	datum	NOUN
ftr-434	1672	31	regarding	regard	VERB
ftr-434	1672	32	the	the	DET
ftr-434	1672	33	environmental	environmental	ADJ
ftr-434	1672	34	conditions	condition	NOUN
ftr-434	1672	35	of	of	ADP
ftr-434	1672	36	multiple	multiple	ADJ
ftr-434	1672	37	locations	location	NOUN
ftr-434	1672	38	,	,	PUNCT
ftr-434	1672	39	to	to	PART
ftr-434	1672	40	predict	predict	VERB
ftr-434	1672	41	the	the	DET
ftr-434	1672	42	chances	chance	NOUN
ftr-434	1672	43	of	of	ADP
ftr-434	1672	44	survival	survival	NOUN
ftr-434	1672	45	for	for	ADP
ftr-434	1672	46	a	a	DET
ftr-434	1672	47	life	life	NOUN
ftr-434	1672	48	form	form	NOUN
ftr-434	1672	49	in	in	ADP
ftr-434	1672	50	the	the	DET
ftr-434	1672	51	specified	specified	ADJ
ftr-434	1672	52	areas	area	NOUN
ftr-434	1672	53	.	.	PUNCT
ftr-434	1673	1	the	the	DET
ftr-434	1673	2	science	science	NOUN
ftr-434	1673	3	world	world	NOUN
ftr-434	1673	4	,	,	PUNCT
ftr-434	1673	5	including	include	VERB
ftr-434	1673	6	countless	countless	ADJ
ftr-434	1673	7	charitable	charitable	ADJ
ftr-434	1673	8	organizations	organization	NOUN
ftr-434	1673	9	,	,	PUNCT
ftr-434	1673	10	can	can	AUX
ftr-434	1673	11	not	not	PART
ftr-434	1673	12	wait	wait	VERB
ftr-434	1673	13	to	to	PART
ftr-434	1673	14	obtain	obtain	VERB
ftr-434	1673	15	the	the	DET
ftr-434	1673	16	new	new	ADJ
ftr-434	1673	17	software	software	NOUN
ftr-434	1673	18	because	because	SCONJ
ftr-434	1673	19	it	it	PRON
ftr-434	1673	20	will	will	AUX
ftr-434	1673	21	be	be	AUX
ftr-434	1673	22	invaluable	invaluable	ADJ
ftr-434	1673	23	in	in	ADP
ftr-434	1673	24	deciding	decide	VERB
ftr-434	1673	25	how	how	SCONJ
ftr-434	1673	26	and	and	CCONJ
ftr-434	1673	27	where	where	SCONJ
ftr-434	1673	28	to	to	PART
ftr-434	1673	29	relocate	relocate	VERB
ftr-434	1673	30	life	life	NOUN
ftr-434	1673	31	forms	form	NOUN
ftr-434	1673	32	to	to	PART
ftr-434	1673	33	avoid	avoid	VERB
ftr-434	1673	34	extinction	extinction	NOUN
ftr-434	1673	35	.	.	PUNCT
ftr-434	1674	1	software	software	NOUN
ftr-434	1674	2	development	development	NOUN
ftr-434	1674	3	companies	company	NOUN
ftr-434	1674	4	are	be	AUX
ftr-434	1674	5	ready	ready	ADJ
ftr-434	1674	6	,	,	PUNCT
ftr-434	1674	7	willing	willing	ADJ
ftr-434	1674	8	and	and	CCONJ
ftr-434	1674	9	able	able	ADJ
ftr-434	1674	10	to	to	PART
ftr-434	1674	11	develop	develop	VERB
ftr-434	1674	12	and	and	CCONJ
ftr-434	1674	13	distribute	distribute	VERB
ftr-434	1674	14	the	the	DET
ftr-434	1674	15	software	software	NOUN
ftr-434	1674	16	and	and	CCONJ
ftr-434	1674	17	pay	pay	VERB
ftr-434	1674	18	hank	hank	PROPN
ftr-434	1674	19	big	big	PROPN
ftr-434	1674	20	dollars	dollar	NOUN
ftr-434	1674	21	,	,	PUNCT
ftr-434	1674	22	if	if	SCONJ
ftr-434	1674	23	he	he	PRON
ftr-434	1674	24	will	will	AUX
ftr-434	1674	25	release	release	VERB
ftr-434	1674	26	all	all	DET
ftr-434	1674	27	his	his	PRON
ftr-434	1674	28	rights	right	NOUN
ftr-434	1674	29	in	in	ADP
ftr-434	1674	30	the	the	DET
ftr-434	1674	31	software	software	NOUN
ftr-434	1674	32	.	.	PUNCT
ftr-434	1675	1	hank	hank	PROPN
ftr-434	1675	2	desires	desire	NOUN
ftr-434	1675	3	to	to	PART
ftr-434	1675	4	donate	donate	VERB
ftr-434	1675	5	all	all	DET
ftr-434	1675	6	his	his	PRON
ftr-434	1675	7	rights	right	NOUN
ftr-434	1675	8	to	to	ADP
ftr-434	1675	9	charity	charity	NOUN
ftr-434	1675	10	,	,	PUNCT
ftr-434	1675	11	but	but	CCONJ
ftr-434	1675	12	no	no	DET
ftr-434	1675	13	single	single	ADJ
ftr-434	1675	14	charity	charity	NOUN
ftr-434	1675	15	has	have	VERB
ftr-434	1675	16	the	the	DET
ftr-434	1675	17	capacity	capacity	NOUN
ftr-434	1675	18	to	to	PART
ftr-434	1675	19	produce	produce	VERB
ftr-434	1675	20	and	and	CCONJ
ftr-434	1675	21	distribute	distribute	VERB
ftr-434	1675	22	the	the	DET
ftr-434	1675	23	software	software	NOUN
ftr-434	1675	24	.	.	PUNCT
ftr-434	1676	1	hank	hank	PROPN
ftr-434	1676	2	would	would	AUX
ftr-434	1676	3	prefer	prefer	VERB
ftr-434	1676	4	to	to	PART
ftr-434	1676	5	contribute	contribute	VERB
ftr-434	1676	6	survivor	survivor	NOUN
ftr-434	1676	7	strategy	strategy	NOUN
ftr-434	1676	8	to	to	ADP
ftr-434	1676	9	his	his	PRON
ftr-434	1676	10	favorite	favorite	ADJ
ftr-434	1676	11	charity	charity	NOUN
ftr-434	1676	12	which	which	PRON
ftr-434	1676	13	could	could	AUX
ftr-434	1676	14	sell	sell	VERB
ftr-434	1676	15	all	all	DET
ftr-434	1676	16	rights	right	NOUN
ftr-434	1676	17	in	in	ADP
ftr-434	1676	18	the	the	DET
ftr-434	1676	19	software	software	NOUN
ftr-434	1676	20	to	to	ADP
ftr-434	1676	21	a	a	DET
ftr-434	1676	22	software	software	NOUN
ftr-434	1676	23	development	development	NOUN
ftr-434	1676	24	company	company	NOUN
ftr-434	1676	25	.	.	PUNCT
ftr-434	1677	1	if	if	SCONJ
ftr-434	1677	2	the	the	DET
ftr-434	1677	3	reduction	reduction	NOUN
ftr-434	1677	4	rule	rule	NOUN
ftr-434	1677	5	of	of	ADP
ftr-434	1677	6	section	section	NOUN
ftr-434	1677	7	170(e)(1	170(e)(1	NUM
ftr-434	1677	8	)	)	PUNCT
ftr-434	1677	9	currently	currently	ADV
ftr-434	1677	10	would	would	AUX
ftr-434	1677	11	prevent	prevent	VERB
ftr-434	1677	12	hank	hank	PROPN
ftr-434	1677	13	from	from	ADP
ftr-434	1677	14	obtaining	obtain	VERB
ftr-434	1677	15	a	a	DET
ftr-434	1677	16	full	full	ADJ
ftr-434	1677	17	fair	fair	ADJ
ftr-434	1677	18	market	market	NOUN
ftr-434	1677	19	value	value	NOUN
ftr-434	1677	20	deduction	deduction	NOUN
ftr-434	1677	21	,	,	PUNCT
ftr-434	1677	22	the	the	DET
ftr-434	1677	23	artist	artist	NOUN
ftr-434	1677	24	-	-	PUNCT
ftr-434	1677	25	museum	museum	NOUN
ftr-434	1677	26	partnership	partnership	NOUN
ftr-434	1677	27	bill	bill	PROPN
ftr-434	1677	28	likely	likely	ADV
ftr-434	1677	29	would	would	AUX
ftr-434	1677	30	not	not	PART
ftr-434	1677	31	be	be	AUX
ftr-434	1677	32	of	of	ADP
ftr-434	1677	33	any	any	DET
ftr-434	1677	34	assistance	assistance	NOUN
ftr-434	1677	35	to	to	ADP
ftr-434	1677	36	hank	hank	PROPN
ftr-434	1677	37	.	.	PUNCT
ftr-434	1678	1	even	even	ADV
ftr-434	1678	2	assuming	assume	VERB
ftr-434	1678	3	that	that	SCONJ
ftr-434	1678	4	hank	hank	PROPN
ftr-434	1678	5	waits	wait	VERB
ftr-434	1678	6	18	18	NUM
ftr-434	1678	7	months	month	NOUN
ftr-434	1678	8	to	to	PART
ftr-434	1678	9	make	make	VERB
ftr-434	1678	10	the	the	DET
ftr-434	1678	11	contribution	contribution	NOUN
ftr-434	1678	12	,	,	PUNCT
ftr-434	1678	13	there	there	PRON
ftr-434	1678	14	is	be	VERB
ftr-434	1678	15	no	no	DET
ftr-434	1678	16	single	single	ADJ
ftr-434	1678	17	charity	charity	NOUN
ftr-434	1678	18	capable	capable	ADJ
ftr-434	1678	19	of	of	ADP
ftr-434	1678	20	retaining	retain	VERB
ftr-434	1678	21	the	the	DET
ftr-434	1678	22	software	software	NOUN
ftr-434	1678	23	and	and	CCONJ
ftr-434	1678	24	fully	fully	ADV
ftr-434	1678	25	exploiting	exploit	VERB
ftr-434	1678	26	the	the	DET
ftr-434	1678	27	software	software	NOUN
ftr-434	1678	28	(	(	PUNCT
ftr-434	1678	29	thus	thus	ADV
ftr-434	1678	30	,	,	PUNCT
ftr-434	1678	31	the	the	DET
ftr-434	1678	32	“	"	PUNCT
ftr-434	1678	33	related	related	ADJ
ftr-434	1678	34	use	use	NOUN
ftr-434	1678	35	”	"	PUNCT
ftr-434	1678	36	test	test	NOUN
ftr-434	1678	37	will	will	AUX
ftr-434	1678	38	not	not	PART
ftr-434	1678	39	be	be	AUX
ftr-434	1678	40	satisfied	satisfied	ADJ
ftr-434	1678	41	)	)	PUNCT
ftr-434	1678	42	.	.	PUNCT
ftr-434	1679	1	furthermore	furthermore	ADV
ftr-434	1679	2	,	,	PUNCT
ftr-434	1679	3	hank	hank	PROPN
ftr-434	1679	4	would	would	AUX
ftr-434	1679	5	need	need	VERB
ftr-434	1679	6	to	to	PART
ftr-434	1679	7	have	have	VERB
ftr-434	1679	8	records	record	NOUN
ftr-434	1679	9	of	of	ADP
ftr-434	1679	10	previous	previous	ADJ
ftr-434	1679	11	sales	sale	NOUN
ftr-434	1679	12	or	or	CCONJ
ftr-434	1679	13	displays	display	NOUN
ftr-434	1679	14	that	that	PRON
ftr-434	1679	15	could	could	AUX
ftr-434	1679	16	be	be	AUX
ftr-434	1679	17	attached	attach	VERB
ftr-434	1679	18	to	to	ADP
ftr-434	1679	19	the	the	DET
ftr-434	1679	20	written	write	VERB
ftr-434	1679	21	appraisal	appraisal	NOUN
ftr-434	1679	22	,	,	PUNCT
ftr-434	1679	23	and	and	CCONJ
ftr-434	1679	24	his	his	PRON
ftr-434	1679	25	adjusted	adjust	VERB
ftr-434	1679	26	gross	gross	ADJ
ftr-434	1679	27	income	income	NOUN
ftr-434	1679	28	for	for	ADP
ftr-434	1679	29	the	the	DET
ftr-434	1679	30	year	year	NOUN
ftr-434	1679	31	from	from	ADP
ftr-434	1679	32	similar	similar	ADJ
ftr-434	1679	33	activities	activity	NOUN
ftr-434	1679	34	would	would	AUX
ftr-434	1679	35	need	need	VERB
ftr-434	1679	36	to	to	PART
ftr-434	1679	37	exceed	exceed	VERB
ftr-434	1679	38	the	the	DET
ftr-434	1679	39	value	value	NOUN
ftr-434	1679	40	of	of	ADP
ftr-434	1679	41	survivor	survivor	NOUN
ftr-434	1679	42	strategy	strategy	NOUN
ftr-434	1679	43	.	.	PUNCT
ftr-434	1680	1	287	287	NUM
ftr-434	1680	2	.	.	X
ftr-434	1680	3	artist	artist	NOUN
ftr-434	1680	4	-	-	PUNCT
ftr-434	1680	5	museum	museum	PROPN
ftr-434	1680	6	partnership	partnership	PROPN
ftr-434	1680	7	act	act	PROPN
ftr-434	1680	8	,	,	PUNCT
ftr-434	1680	9	107th	107th	ADJ
ftr-434	1680	10	cong	cong	NOUN
ftr-434	1680	11	.	.	PUNCT
ftr-434	1680	12	,	,	PUNCT
ftr-434	1680	13	1st	1st	ADJ
ftr-434	1680	14	sess	sess	NOUN
ftr-434	1680	15	.	.	PUNCT
ftr-434	1681	1	(	(	PUNCT
ftr-434	1681	2	april	april	PROPN
ftr-434	1681	3	4	4	NUM
ftr-434	1681	4	,	,	PUNCT
ftr-434	1681	5	2001	2001	NUM
ftr-434	1681	6	)	)	PUNCT
ftr-434	1681	7	.	.	PUNCT
ftr-434	1682	1	614	614	NUM
ftr-434	1682	2	florida	florida	PROPN
ftr-434	1682	3	tax	tax	NOUN
ftr-434	1682	4	review	review	NOUN
ftr-434	1682	5	[	[	X
ftr-434	1682	6	vol.5:8	vol.5:8	NOUN
ftr-434	1682	7	under	under	ADP
ftr-434	1682	8	the	the	DET
ftr-434	1682	9	artist	artist	NOUN
ftr-434	1682	10	-	-	PUNCT
ftr-434	1682	11	museum	museum	NOUN
ftr-434	1682	12	partnership	partnership	NOUN
ftr-434	1682	13	bill	bill	NOUN
ftr-434	1682	14	as	as	ADP
ftr-434	1682	15	currently	currently	ADV
ftr-434	1682	16	drafted	draft	VERB
ftr-434	1682	17	,	,	PUNCT
ftr-434	1682	18	the	the	DET
ftr-434	1682	19	“	"	PUNCT
ftr-434	1682	20	related	related	ADJ
ftr-434	1682	21	use	use	NOUN
ftr-434	1682	22	”	"	PUNCT
ftr-434	1682	23	problem	problem	NOUN
ftr-434	1682	24	would	would	AUX
ftr-434	1682	25	arise	arise	VERB
ftr-434	1682	26	any	any	DET
ftr-434	1682	27	time	time	NOUN
ftr-434	1682	28	the	the	DET
ftr-434	1682	29	donor	donor	NOUN
ftr-434	1682	30	desires	desire	NOUN
ftr-434	1682	31	to	to	PART
ftr-434	1682	32	contribute	contribute	VERB
ftr-434	1682	33	computer	computer	NOUN
ftr-434	1682	34	software	software	NOUN
ftr-434	1682	35	that	that	PRON
ftr-434	1682	36	will	will	AUX
ftr-434	1682	37	be	be	AUX
ftr-434	1682	38	of	of	ADP
ftr-434	1682	39	significant	significant	ADJ
ftr-434	1682	40	benefit	benefit	NOUN
ftr-434	1682	41	to	to	ADP
ftr-434	1682	42	businesses	business	NOUN
ftr-434	1682	43	in	in	ADP
ftr-434	1682	44	a	a	DET
ftr-434	1682	45	particular	particular	ADJ
ftr-434	1682	46	industry	industry	NOUN
ftr-434	1682	47	–	–	PUNCT
ftr-434	1682	48	there	there	PRON
ftr-434	1682	49	will	will	AUX
ftr-434	1682	50	be	be	AUX
ftr-434	1682	51	no	no	DET
ftr-434	1682	52	charity	charity	NOUN
ftr-434	1682	53	which	which	PRON
ftr-434	1682	54	can	can	AUX
ftr-434	1682	55	fully	fully	ADV
ftr-434	1682	56	utilize	utilize	VERB
ftr-434	1682	57	the	the	DET
ftr-434	1682	58	software	software	NOUN
ftr-434	1682	59	in	in	ADP
ftr-434	1682	60	a	a	DET
ftr-434	1682	61	manner	manner	NOUN
ftr-434	1682	62	related	relate	VERB
ftr-434	1682	63	to	to	ADP
ftr-434	1682	64	its	its	PRON
ftr-434	1682	65	charitable	charitable	ADJ
ftr-434	1682	66	function	function	NOUN
ftr-434	1682	67	(	(	PUNCT
ftr-434	1682	68	because	because	SCONJ
ftr-434	1682	69	the	the	DET
ftr-434	1682	70	software	software	NOUN
ftr-434	1682	71	performs	perform	VERB
ftr-434	1682	72	a	a	DET
ftr-434	1682	73	business	business	NOUN
ftr-434	1682	74	function	function	NOUN
ftr-434	1682	75	)	)	PUNCT
ftr-434	1682	76	.	.	PUNCT
ftr-434	1683	1	2	2	X
ftr-434	1683	2	.	.	NUM
ftr-434	1683	3	proposed	propose	VERB
ftr-434	1683	4	revision	revision	NOUN
ftr-434	1683	5	to	to	ADP
ftr-434	1683	6	the	the	DET
ftr-434	1683	7	bill	bill	NOUN
ftr-434	1683	8	to	to	PART
ftr-434	1683	9	address	address	VERB
ftr-434	1683	10	computer	computer	NOUN
ftr-434	1683	11	software.—the	software.—the	PRON
ftr-434	1683	12	tax	tax	NOUN
ftr-434	1683	13	reform	reform	PROPN
ftr-434	1683	14	act	act	NOUN
ftr-434	1683	15	of	of	ADP
ftr-434	1683	16	1969	1969	NUM
ftr-434	1683	17	and	and	CCONJ
ftr-434	1683	18	the	the	DET
ftr-434	1683	19	artist	artist	NOUN
ftr-434	1683	20	-	-	PUNCT
ftr-434	1683	21	museum	museum	NOUN
ftr-434	1683	22	partnership	partnership	NOUN
ftr-434	1683	23	bill	bill	NOUN
ftr-434	1683	24	are	be	AUX
ftr-434	1683	25	concerned	concern	VERB
ftr-434	1683	26	primarily	primarily	ADV
ftr-434	1683	27	with	with	ADP
ftr-434	1683	28	gifts	gift	NOUN
ftr-434	1683	29	of	of	ADP
ftr-434	1683	30	artwork	artwork	NOUN
ftr-434	1683	31	.	.	PUNCT
ftr-434	1684	1	apparently	apparently	ADV
ftr-434	1684	2	,	,	PUNCT
ftr-434	1684	3	a	a	DET
ftr-434	1684	4	major	major	ADJ
ftr-434	1684	5	aim	aim	NOUN
ftr-434	1684	6	is	be	AUX
ftr-434	1684	7	to	to	PART
ftr-434	1684	8	direct	direct	VERB
ftr-434	1684	9	charitable	charitable	ADJ
ftr-434	1684	10	gifts	gift	NOUN
ftr-434	1684	11	of	of	ADP
ftr-434	1684	12	artwork	artwork	NOUN
ftr-434	1684	13	to	to	ADP
ftr-434	1684	14	museums	museum	NOUN
ftr-434	1684	15	.	.	PUNCT
ftr-434	1685	1	this	this	PRON
ftr-434	1685	2	is	be	AUX
ftr-434	1685	3	evident	evident	ADJ
ftr-434	1685	4	from	from	ADP
ftr-434	1685	5	the	the	DET
ftr-434	1685	6	imposition	imposition	NOUN
ftr-434	1685	7	of	of	ADP
ftr-434	1685	8	the	the	DET
ftr-434	1685	9	“	"	PUNCT
ftr-434	1685	10	related	related	ADJ
ftr-434	1685	11	use	use	NOUN
ftr-434	1685	12	”	"	PUNCT
ftr-434	1685	13	rule	rule	NOUN
ftr-434	1685	14	of	of	ADP
ftr-434	1685	15	section	section	NOUN
ftr-434	1685	16	170(e)(1)(b	170(e)(1)(b	PROPN
ftr-434	1685	17	)	)	PUNCT
ftr-434	1685	18	.	.	PUNCT
ftr-434	1686	1	since	since	SCONJ
ftr-434	1686	2	it	it	PRON
ftr-434	1686	3	appears	appear	VERB
ftr-434	1686	4	that	that	SCONJ
ftr-434	1686	5	great	great	ADJ
ftr-434	1686	6	effort	effort	NOUN
ftr-434	1686	7	and	and	CCONJ
ftr-434	1686	8	analysis	analysis	NOUN
ftr-434	1686	9	have	have	AUX
ftr-434	1686	10	been	be	AUX
ftr-434	1686	11	conducted	conduct	VERB
ftr-434	1686	12	to	to	PART
ftr-434	1686	13	try	try	VERB
ftr-434	1686	14	to	to	PART
ftr-434	1686	15	establish	establish	VERB
ftr-434	1686	16	rules	rule	NOUN
ftr-434	1686	17	for	for	ADP
ftr-434	1686	18	gifts	gift	NOUN
ftr-434	1686	19	of	of	ADP
ftr-434	1686	20	artwork	artwork	NOUN
ftr-434	1686	21	,	,	PUNCT
ftr-434	1686	22	this	this	DET
ftr-434	1686	23	article	article	NOUN
ftr-434	1686	24	proposes	propose	VERB
ftr-434	1686	25	no	no	DET
ftr-434	1686	26	changes	change	NOUN
ftr-434	1686	27	to	to	ADP
ftr-434	1686	28	the	the	DET
ftr-434	1686	29	artist	artist	NOUN
ftr-434	1686	30	-	-	PUNCT
ftr-434	1686	31	museum	museum	NOUN
ftr-434	1686	32	partnership	partnership	NOUN
ftr-434	1686	33	bill	bill	NOUN
ftr-434	1686	34	in	in	ADP
ftr-434	1686	35	regards	regard	NOUN
ftr-434	1686	36	to	to	ADP
ftr-434	1686	37	gifts	gift	NOUN
ftr-434	1686	38	of	of	ADP
ftr-434	1686	39	artwork	artwork	NOUN
ftr-434	1686	40	(	(	PUNCT
ftr-434	1686	41	as	as	ADP
ftr-434	1686	42	a	a	DET
ftr-434	1686	43	result	result	NOUN
ftr-434	1686	44	,	,	PUNCT
ftr-434	1686	45	gifts	gift	NOUN
ftr-434	1686	46	of	of	ADP
ftr-434	1686	47	artwork	artwork	NOUN
ftr-434	1686	48	would	would	AUX
ftr-434	1686	49	be	be	AUX
ftr-434	1686	50	subject	subject	ADJ
ftr-434	1686	51	to	to	ADP
ftr-434	1686	52	the	the	DET
ftr-434	1686	53	“	"	PUNCT
ftr-434	1686	54	related	related	ADJ
ftr-434	1686	55	use	use	NOUN
ftr-434	1686	56	”	"	PUNCT
ftr-434	1686	57	rule	rule	NOUN
ftr-434	1686	58	)	)	PUNCT
ftr-434	1686	59	.	.	PUNCT
ftr-434	1687	1	however	however	ADV
ftr-434	1687	2	,	,	PUNCT
ftr-434	1687	3	in	in	ADP
ftr-434	1687	4	the	the	DET
ftr-434	1687	5	interest	interest	NOUN
ftr-434	1687	6	of	of	ADP
ftr-434	1687	7	treating	treat	VERB
ftr-434	1687	8	computer	computer	NOUN
ftr-434	1687	9	software	software	NOUN
ftr-434	1687	10	that	that	PRON
ftr-434	1687	11	is	be	AUX
ftr-434	1687	12	eligible	eligible	ADJ
ftr-434	1687	13	for	for	ADP
ftr-434	1687	14	both	both	PRON
ftr-434	1687	15	patent	patent	NOUN
ftr-434	1687	16	and	and	CCONJ
ftr-434	1687	17	copyright	copyright	NOUN
ftr-434	1687	18	protection	protection	NOUN
ftr-434	1687	19	in	in	ADP
ftr-434	1687	20	a	a	DET
ftr-434	1687	21	manner	manner	NOUN
ftr-434	1687	22	similar	similar	ADJ
ftr-434	1687	23	to	to	ADP
ftr-434	1687	24	charitable	charitable	ADJ
ftr-434	1687	25	gifts	gift	NOUN
ftr-434	1687	26	of	of	ADP
ftr-434	1687	27	patents	patent	NOUN
ftr-434	1687	28	,	,	PUNCT
ftr-434	1687	29	a	a	DET
ftr-434	1687	30	revised	revise	VERB
ftr-434	1687	31	version	version	NOUN
ftr-434	1687	32	of	of	ADP
ftr-434	1687	33	the	the	DET
ftr-434	1687	34	artist	artist	NOUN
ftr-434	1687	35	-	-	PUNCT
ftr-434	1687	36	museum	museum	NOUN
ftr-434	1687	37	partnership	partnership	NOUN
ftr-434	1687	38	bill	bill	NOUN
ftr-434	1687	39	is	be	AUX
ftr-434	1687	40	attached	attach	VERB
ftr-434	1687	41	as	as	ADP
ftr-434	1687	42	appendix	appendix	NOUN
ftr-434	1687	43	b	b	NOUN
ftr-434	1687	44	,	,	PUNCT
ftr-434	1687	45	which	which	PRON
ftr-434	1687	46	would	would	AUX
ftr-434	1687	47	exclude	exclude	VERB
ftr-434	1687	48	charitable	charitable	ADJ
ftr-434	1687	49	gifts	gift	NOUN
ftr-434	1687	50	of	of	ADP
ftr-434	1687	51	such	such	ADJ
ftr-434	1687	52	software	software	NOUN
ftr-434	1687	53	from	from	ADP
ftr-434	1687	54	the	the	DET
ftr-434	1687	55	reduction	reduction	NOUN
ftr-434	1687	56	rule	rule	NOUN
ftr-434	1687	57	of	of	ADP
ftr-434	1687	58	section	section	NOUN
ftr-434	1687	59	170(e)(1)(a	170(e)(1)(a	NUM
ftr-434	1687	60	)	)	PUNCT
ftr-434	1687	61	(	(	PUNCT
ftr-434	1687	62	and	and	CCONJ
ftr-434	1687	63	would	would	AUX
ftr-434	1687	64	not	not	PART
ftr-434	1687	65	impose	impose	VERB
ftr-434	1687	66	a	a	DET
ftr-434	1687	67	“	"	PUNCT
ftr-434	1687	68	related	related	ADJ
ftr-434	1687	69	use	use	NOUN
ftr-434	1687	70	”	"	PUNCT
ftr-434	1687	71	requirement	requirement	NOUN
ftr-434	1687	72	on	on	ADP
ftr-434	1687	73	such	such	ADJ
ftr-434	1687	74	gifts	gift	NOUN
ftr-434	1687	75	)	)	PUNCT
ftr-434	1687	76	.	.	PUNCT
ftr-434	1688	1	2002	2002	NUM
ftr-434	1688	2	]	]	PUNCT
ftr-434	1689	1	it	it	PRON
ftr-434	1689	2	does	do	AUX
ftr-434	1689	3	not	not	PART
ftr-434	1689	4	compute	compute	VERB
ftr-434	1689	5	615	615	NUM
ftr-434	1689	6	appendix	appendix	NOUN
ftr-434	1689	7	a	a	DET
ftr-434	1689	8	[	[	X
ftr-434	1689	9	sample	sample	NOUN
ftr-434	1689	10	revenue	revenue	NOUN
ftr-434	1689	11	ruling	ruling	NOUN
ftr-434	1689	12	permitting	permit	VERB
ftr-434	1689	13	a	a	DET
ftr-434	1689	14	full	full	ADJ
ftr-434	1689	15	fair	fair	ADJ
ftr-434	1689	16	market	market	NOUN
ftr-434	1689	17	value	value	NOUN
ftr-434	1689	18	deduction	deduction	NOUN
ftr-434	1689	19	on	on	ADP
ftr-434	1689	20	a	a	DET
ftr-434	1689	21	charitable	charitable	ADJ
ftr-434	1689	22	contribution	contribution	NOUN
ftr-434	1689	23	of	of	ADP
ftr-434	1689	24	computer	computer	NOUN
ftr-434	1689	25	software	software	NOUN
ftr-434	1689	26	eligible	eligible	ADJ
ftr-434	1689	27	for	for	ADP
ftr-434	1689	28	copyright	copyright	NOUN
ftr-434	1689	29	protection	protection	NOUN
ftr-434	1689	30	and	and	CCONJ
ftr-434	1689	31	patent	patent	NOUN
ftr-434	1689	32	protection	protection	NOUN
ftr-434	1689	33	]	]	PUNCT
ftr-434	1690	1	[	[	X
ftr-434	1690	2	summary	summary	NOUN
ftr-434	1690	3	]	]	PUNCT
ftr-434	1690	4	the	the	DET
ftr-434	1690	5	fair	fair	ADJ
ftr-434	1690	6	market	market	NOUN
ftr-434	1690	7	value	value	NOUN
ftr-434	1690	8	of	of	ADP
ftr-434	1690	9	an	an	DET
ftr-434	1690	10	undivided	undivided	ADJ
ftr-434	1690	11	present	present	ADJ
ftr-434	1690	12	interest	interest	NOUN
ftr-434	1690	13	in	in	ADP
ftr-434	1690	14	computer	computer	NOUN
ftr-434	1690	15	software	software	NOUN
ftr-434	1690	16	that	that	PRON
ftr-434	1690	17	is	be	AUX
ftr-434	1690	18	eligible	eligible	ADJ
ftr-434	1690	19	for	for	ADP
ftr-434	1690	20	both	both	CCONJ
ftr-434	1690	21	copyright	copyright	NOUN
ftr-434	1690	22	and	and	CCONJ
ftr-434	1690	23	patent	patent	NOUN
ftr-434	1690	24	protection	protection	NOUN
ftr-434	1690	25	,	,	PUNCT
ftr-434	1690	26	which	which	PRON
ftr-434	1690	27	is	be	AUX
ftr-434	1690	28	contributed	contribute	VERB
ftr-434	1690	29	by	by	ADP
ftr-434	1690	30	the	the	DET
ftr-434	1690	31	developer	developer	NOUN
ftr-434	1690	32	of	of	ADP
ftr-434	1690	33	the	the	DET
ftr-434	1690	34	software	software	NOUN
ftr-434	1690	35	to	to	ADP
ftr-434	1690	36	an	an	DET
ftr-434	1690	37	organization	organization	NOUN
ftr-434	1690	38	described	describe	VERB
ftr-434	1690	39	in	in	ADP
ftr-434	1690	40	section	section	NOUN
ftr-434	1690	41	170(c	170(c	PROPN
ftr-434	1690	42	)	)	PUNCT
ftr-434	1690	43	of	of	ADP
ftr-434	1690	44	the	the	DET
ftr-434	1690	45	internal	internal	ADJ
ftr-434	1690	46	revenue	revenue	NOUN
ftr-434	1690	47	code	code	NOUN
ftr-434	1690	48	of	of	ADP
ftr-434	1690	49	1986	1986	NUM
ftr-434	1690	50	,	,	PUNCT
ftr-434	1690	51	constitutes	constitute	VERB
ftr-434	1690	52	an	an	DET
ftr-434	1690	53	allowable	allowable	ADJ
ftr-434	1690	54	deduction	deduction	NOUN
ftr-434	1690	55	as	as	ADP
ftr-434	1690	56	a	a	DET
ftr-434	1690	57	charitable	charitable	ADJ
ftr-434	1690	58	contribution	contribution	NOUN
ftr-434	1690	59	,	,	PUNCT
ftr-434	1690	60	to	to	ADP
ftr-434	1690	61	the	the	DET
ftr-434	1690	62	extent	extent	NOUN
ftr-434	1690	63	provided	provide	VERB
ftr-434	1690	64	in	in	ADP
ftr-434	1690	65	section	section	NOUN
ftr-434	1690	66	170	170	NUM
ftr-434	1690	67	,	,	PUNCT
ftr-434	1690	68	in	in	ADP
ftr-434	1690	69	the	the	DET
ftr-434	1690	70	taxable	taxable	ADJ
ftr-434	1690	71	year	year	NOUN
ftr-434	1690	72	in	in	ADP
ftr-434	1690	73	which	which	PRON
ftr-434	1690	74	such	such	ADJ
ftr-434	1690	75	property	property	NOUN
ftr-434	1690	76	is	be	AUX
ftr-434	1690	77	contributed	contribute	VERB
ftr-434	1690	78	.	.	PUNCT
ftr-434	1691	1	[	[	X
ftr-434	1691	2	text	text	NOUN
ftr-434	1691	3	of	of	ADP
ftr-434	1691	4	ruling	ruling	NOUN
ftr-434	1691	5	]	]	PUNCT
ftr-434	1691	6	advice	advice	NOUN
ftr-434	1691	7	has	have	AUX
ftr-434	1691	8	been	be	AUX
ftr-434	1691	9	requested	request	VERB
ftr-434	1691	10	with	with	ADP
ftr-434	1691	11	respect	respect	NOUN
ftr-434	1691	12	to	to	ADP
ftr-434	1691	13	the	the	DET
ftr-434	1691	14	treatment	treatment	NOUN
ftr-434	1691	15	for	for	ADP
ftr-434	1691	16	federal	federal	ADJ
ftr-434	1691	17	income	income	NOUN
ftr-434	1691	18	tax	tax	NOUN
ftr-434	1691	19	purposes	purpose	NOUN
ftr-434	1691	20	of	of	ADP
ftr-434	1691	21	the	the	DET
ftr-434	1691	22	transfer	transfer	NOUN
ftr-434	1691	23	,	,	PUNCT
ftr-434	1691	24	under	under	ADP
ftr-434	1691	25	the	the	DET
ftr-434	1691	26	circumstances	circumstance	NOUN
ftr-434	1691	27	described	describe	VERB
ftr-434	1691	28	below	below	ADV
ftr-434	1691	29	,	,	PUNCT
ftr-434	1691	30	of	of	ADP
ftr-434	1691	31	an	an	DET
ftr-434	1691	32	undivided	undivided	ADJ
ftr-434	1691	33	present	present	ADJ
ftr-434	1691	34	interest	interest	NOUN
ftr-434	1691	35	in	in	ADP
ftr-434	1691	36	computer	computer	NOUN
ftr-434	1691	37	software	software	NOUN
ftr-434	1691	38	by	by	ADP
ftr-434	1691	39	the	the	DET
ftr-434	1691	40	developer	developer	NOUN
ftr-434	1691	41	of	of	ADP
ftr-434	1691	42	the	the	DET
ftr-434	1691	43	software	software	NOUN
ftr-434	1691	44	to	to	ADP
ftr-434	1691	45	an	an	DET
ftr-434	1691	46	organization	organization	NOUN
ftr-434	1691	47	described	describe	VERB
ftr-434	1691	48	in	in	ADP
ftr-434	1691	49	section	section	NOUN
ftr-434	1691	50	170(c	170(c	PROPN
ftr-434	1691	51	)	)	PUNCT
ftr-434	1691	52	of	of	ADP
ftr-434	1691	53	the	the	DET
ftr-434	1691	54	internal	internal	ADJ
ftr-434	1691	55	revenue	revenue	NOUN
ftr-434	1691	56	code	code	NOUN
ftr-434	1691	57	of	of	ADP
ftr-434	1691	58	1986	1986	NUM
ftr-434	1691	59	.	.	PUNCT
ftr-434	1692	1	certain	certain	ADJ
ftr-434	1692	2	processes	process	NOUN
ftr-434	1692	3	and	and	CCONJ
ftr-434	1692	4	methods	method	NOUN
ftr-434	1692	5	of	of	ADP
ftr-434	1692	6	the	the	DET
ftr-434	1692	7	software	software	NOUN
ftr-434	1692	8	are	be	AUX
ftr-434	1692	9	eligible	eligible	ADJ
ftr-434	1692	10	for	for	ADP
ftr-434	1692	11	patent	patent	NOUN
ftr-434	1692	12	protection	protection	NOUN
ftr-434	1692	13	,	,	PUNCT
ftr-434	1692	14	and	and	CCONJ
ftr-434	1692	15	the	the	DET
ftr-434	1692	16	literary	literary	ADJ
ftr-434	1692	17	features	feature	NOUN
ftr-434	1692	18	of	of	ADP
ftr-434	1692	19	the	the	DET
ftr-434	1692	20	software	software	NOUN
ftr-434	1692	21	(	(	PUNCT
ftr-434	1692	22	such	such	ADJ
ftr-434	1692	23	as	as	ADP
ftr-434	1692	24	the	the	DET
ftr-434	1692	25	source	source	NOUN
ftr-434	1692	26	code	code	NOUN
ftr-434	1692	27	,	,	PUNCT
ftr-434	1692	28	the	the	DET
ftr-434	1692	29	object	object	NOUN
ftr-434	1692	30	code	code	NOUN
ftr-434	1692	31	and	and	CCONJ
ftr-434	1692	32	the	the	DET
ftr-434	1692	33	manuals	manual	NOUN
ftr-434	1692	34	,	,	PUNCT
ftr-434	1692	35	as	as	ADV
ftr-434	1692	36	well	well	ADV
ftr-434	1692	37	as	as	ADP
ftr-434	1692	38	the	the	DET
ftr-434	1692	39	structure	structure	NOUN
ftr-434	1692	40	,	,	PUNCT
ftr-434	1692	41	sequence	sequence	NOUN
ftr-434	1692	42	or	or	CCONJ
ftr-434	1692	43	organization	organization	NOUN
ftr-434	1692	44	)	)	PUNCT
ftr-434	1692	45	are	be	AUX
ftr-434	1692	46	eligible	eligible	ADJ
ftr-434	1692	47	for	for	ADP
ftr-434	1692	48	copyright	copyright	NOUN
ftr-434	1692	49	protection	protection	NOUN
ftr-434	1692	50	.	.	PUNCT
ftr-434	1693	1	a	a	DET
ftr-434	1693	2	,	,	PUNCT
ftr-434	1693	3	an	an	DET
ftr-434	1693	4	individual	individual	NOUN
ftr-434	1693	5	,	,	PUNCT
ftr-434	1693	6	the	the	DET
ftr-434	1693	7	developer	developer	NOUN
ftr-434	1693	8	and	and	CCONJ
ftr-434	1693	9	owner	owner	NOUN
ftr-434	1693	10	of	of	ADP
ftr-434	1693	11	the	the	DET
ftr-434	1693	12	software	software	NOUN
ftr-434	1693	13	,	,	PUNCT
ftr-434	1693	14	contributed	contribute	VERB
ftr-434	1693	15	the	the	DET
ftr-434	1693	16	software	software	NOUN
ftr-434	1693	17	to	to	ADP
ftr-434	1693	18	c	c	PROPN
ftr-434	1693	19	,	,	PUNCT
ftr-434	1693	20	an	an	DET
ftr-434	1693	21	organization	organization	NOUN
ftr-434	1693	22	described	describe	VERB
ftr-434	1693	23	in	in	ADP
ftr-434	1693	24	section	section	NOUN
ftr-434	1693	25	170(c	170(c	PROPN
ftr-434	1693	26	)	)	PUNCT
ftr-434	1693	27	of	of	ADP
ftr-434	1693	28	the	the	DET
ftr-434	1693	29	code	code	NOUN
ftr-434	1693	30	.	.	PUNCT
ftr-434	1694	1	since	since	SCONJ
ftr-434	1694	2	the	the	DET
ftr-434	1694	3	transfer	transfer	NOUN
ftr-434	1694	4	of	of	ADP
ftr-434	1694	5	the	the	DET
ftr-434	1694	6	undivided	undivided	ADJ
ftr-434	1694	7	present	present	ADJ
ftr-434	1694	8	interest	interest	NOUN
ftr-434	1694	9	in	in	ADP
ftr-434	1694	10	the	the	DET
ftr-434	1694	11	software	software	NOUN
ftr-434	1694	12	is	be	AUX
ftr-434	1694	13	a	a	DET
ftr-434	1694	14	transfer	transfer	NOUN
ftr-434	1694	15	of	of	ADP
ftr-434	1694	16	a	a	DET
ftr-434	1694	17	substantial	substantial	ADJ
ftr-434	1694	18	interest	interest	NOUN
ftr-434	1694	19	in	in	ADP
ftr-434	1694	20	property	property	NOUN
ftr-434	1694	21	,	,	PUNCT
ftr-434	1694	22	any	any	DET
ftr-434	1694	23	royalties	royalty	NOUN
ftr-434	1694	24	attributable	attributable	ADJ
ftr-434	1694	25	to	to	ADP
ftr-434	1694	26	the	the	DET
ftr-434	1694	27	software	software	NOUN
ftr-434	1694	28	,	,	PUNCT
ftr-434	1694	29	which	which	PRON
ftr-434	1694	30	are	be	AUX
ftr-434	1694	31	earned	earn	VERB
ftr-434	1694	32	subsequent	subsequent	ADJ
ftr-434	1694	33	to	to	ADP
ftr-434	1694	34	the	the	DET
ftr-434	1694	35	transfer	transfer	NOUN
ftr-434	1694	36	and	and	CCONJ
ftr-434	1694	37	paid	pay	VERB
ftr-434	1694	38	to	to	ADP
ftr-434	1694	39	c	c	PROPN
ftr-434	1694	40	as	as	ADP
ftr-434	1694	41	a	a	DET
ftr-434	1694	42	result	result	NOUN
ftr-434	1694	43	of	of	ADP
ftr-434	1694	44	such	such	ADJ
ftr-434	1694	45	transfer	transfer	NOUN
ftr-434	1694	46	,	,	PUNCT
ftr-434	1694	47	constitute	constitute	VERB
ftr-434	1694	48	income	income	NOUN
ftr-434	1694	49	to	to	ADP
ftr-434	1694	50	the	the	DET
ftr-434	1694	51	organization	organization	NOUN
ftr-434	1694	52	and	and	CCONJ
ftr-434	1694	53	not	not	PART
ftr-434	1694	54	to	to	PART
ftr-434	1694	55	a.	a.	NOUN
ftr-434	1694	56	section	section	NOUN
ftr-434	1694	57	170	170	NUM
ftr-434	1694	58	of	of	ADP
ftr-434	1694	59	the	the	DET
ftr-434	1694	60	internal	internal	ADJ
ftr-434	1694	61	revenue	revenue	NOUN
ftr-434	1694	62	code	code	NOUN
ftr-434	1694	63	of	of	ADP
ftr-434	1694	64	1986	1986	NUM
ftr-434	1694	65	as	as	SCONJ
ftr-434	1694	66	amended	amend	VERB
ftr-434	1694	67	(	(	PUNCT
ftr-434	1694	68	the	the	DET
ftr-434	1694	69	“	"	PUNCT
ftr-434	1694	70	code	code	NOUN
ftr-434	1694	71	”	"	PUNCT
ftr-434	1694	72	)	)	PUNCT
ftr-434	1694	73	provides	provide	VERB
ftr-434	1694	74	in	in	ADP
ftr-434	1694	75	part	part	NOUN
ftr-434	1694	76	as	as	SCONJ
ftr-434	1694	77	follows	follow	VERB
ftr-434	1694	78	:	:	PUNCT
ftr-434	1694	79	(	(	PUNCT
ftr-434	1694	80	a	a	X
ftr-434	1694	81	)	)	PUNCT
ftr-434	1694	82	allowance	allowance	NOUN
ftr-434	1694	83	of	of	ADP
ftr-434	1694	84	deduction	deduction	NOUN
ftr-434	1694	85	.	.	PUNCT
ftr-434	1695	1	–	–	PUNCT
ftr-434	1695	2	(	(	PUNCT
ftr-434	1695	3	1	1	X
ftr-434	1695	4	)	)	PUNCT
ftr-434	1695	5	general	general	ADJ
ftr-434	1695	6	rule	rule	NOUN
ftr-434	1695	7	.	.	PUNCT
ftr-434	1696	1	–	–	PUNCT
ftr-434	1696	2	there	there	PRON
ftr-434	1696	3	shall	shall	AUX
ftr-434	1696	4	be	be	AUX
ftr-434	1696	5	allowed	allow	VERB
ftr-434	1696	6	as	as	ADP
ftr-434	1696	7	a	a	DET
ftr-434	1696	8	deduction	deduction	NOUN
ftr-434	1696	9	any	any	DET
ftr-434	1696	10	charitable	charitable	ADJ
ftr-434	1696	11	contribution	contribution	NOUN
ftr-434	1696	12	(	(	PUNCT
ftr-434	1696	13	as	as	SCONJ
ftr-434	1696	14	defined	define	VERB
ftr-434	1696	15	in	in	ADP
ftr-434	1696	16	subsection	subsection	NOUN
ftr-434	1696	17	(	(	PUNCT
ftr-434	1696	18	c	c	NOUN
ftr-434	1696	19	)	)	PUNCT
ftr-434	1696	20	)	)	PUNCT
ftr-434	1696	21	payment	payment	NOUN
ftr-434	1696	22	of	of	ADP
ftr-434	1696	23	which	which	PRON
ftr-434	1696	24	is	be	AUX
ftr-434	1696	25	made	make	VERB
ftr-434	1696	26	within	within	ADP
ftr-434	1696	27	the	the	DET
ftr-434	1696	28	taxable	taxable	ADJ
ftr-434	1696	29	year	year	NOUN
ftr-434	1696	30	.	.	PUNCT
ftr-434	1697	1	a	a	DET
ftr-434	1697	2	charitable	charitable	ADJ
ftr-434	1697	3	contribution	contribution	NOUN
ftr-434	1697	4	shall	shall	AUX
ftr-434	1697	5	be	be	AUX
ftr-434	1697	6	allowable	allowable	ADJ
ftr-434	1697	7	as	as	ADP
ftr-434	1697	8	a	a	DET
ftr-434	1697	9	deduction	deduction	NOUN
ftr-434	1697	10	only	only	ADV
ftr-434	1697	11	if	if	SCONJ
ftr-434	1697	12	verified	verify	VERB
ftr-434	1697	13	under	under	ADP
ftr-434	1697	14	regulations	regulation	NOUN
ftr-434	1697	15	prescribed	prescribe	VERB
ftr-434	1697	16	by	by	ADP
ftr-434	1697	17	the	the	DET
ftr-434	1697	18	secretary	secretary	NOUN
ftr-434	1697	19	.	.	PUNCT
ftr-434	1697	20	.	.	PUNCT
ftr-434	1697	21	.	.	PUNCT
ftr-434	1698	1	.	.	PUNCT
ftr-434	1699	1	.	.	PUNCT
ftr-434	1700	1	616	616	NUM
ftr-434	1700	2	florida	florida	PROPN
ftr-434	1700	3	tax	tax	NOUN
ftr-434	1700	4	review	review	NOUN
ftr-434	1700	5	[	[	X
ftr-434	1700	6	vol.5:8	vol.5:8	NOUN
ftr-434	1700	7	(	(	PUNCT
ftr-434	1700	8	e	e	NOUN
ftr-434	1700	9	)	)	PUNCT
ftr-434	1700	10	certain	certain	ADJ
ftr-434	1700	11	contributions	contribution	NOUN
ftr-434	1700	12	of	of	ADP
ftr-434	1700	13	ordinary	ordinary	ADJ
ftr-434	1700	14	income	income	NOUN
ftr-434	1700	15	and	and	CCONJ
ftr-434	1700	16	capital	capital	NOUN
ftr-434	1700	17	gain	gain	NOUN
ftr-434	1700	18	property	property	NOUN
ftr-434	1700	19	.	.	PUNCT
ftr-434	1701	1	(	(	PUNCT
ftr-434	1701	2	1	1	X
ftr-434	1701	3	)	)	PUNCT
ftr-434	1701	4	general	general	ADJ
ftr-434	1701	5	rule	rule	NOUN
ftr-434	1701	6	.	.	PUNCT
ftr-434	1702	1	the	the	DET
ftr-434	1702	2	amount	amount	NOUN
ftr-434	1702	3	of	of	ADP
ftr-434	1702	4	any	any	DET
ftr-434	1702	5	charitable	charitable	ADJ
ftr-434	1702	6	contribution	contribution	NOUN
ftr-434	1702	7	of	of	ADP
ftr-434	1702	8	property	property	NOUN
ftr-434	1702	9	otherwise	otherwise	ADV
ftr-434	1702	10	taken	take	VERB
ftr-434	1702	11	into	into	ADP
ftr-434	1702	12	account	account	NOUN
ftr-434	1702	13	shall	shall	AUX
ftr-434	1702	14	be	be	AUX
ftr-434	1702	15	reduced	reduce	VERB
ftr-434	1702	16	by	by	ADP
ftr-434	1702	17	the	the	DET
ftr-434	1702	18	sum	sum	NOUN
ftr-434	1702	19	of	of	ADP
ftr-434	1702	20	:	:	PUNCT
ftr-434	1702	21	(	(	PUNCT
ftr-434	1702	22	a	a	X
ftr-434	1702	23	)	)	PUNCT
ftr-434	1702	24	the	the	DET
ftr-434	1702	25	amount	amount	NOUN
ftr-434	1702	26	of	of	ADP
ftr-434	1702	27	gain	gain	NOUN
ftr-434	1702	28	which	which	PRON
ftr-434	1702	29	would	would	AUX
ftr-434	1702	30	not	not	PART
ftr-434	1702	31	have	have	AUX
ftr-434	1702	32	been	be	AUX
ftr-434	1702	33	long	long	ADJ
ftr-434	1702	34	-	-	PUNCT
ftr-434	1702	35	term	term	NOUN
ftr-434	1702	36	capital	capital	NOUN
ftr-434	1702	37	gain	gain	NOUN
ftr-434	1702	38	if	if	SCONJ
ftr-434	1702	39	the	the	DET
ftr-434	1702	40	property	property	NOUN
ftr-434	1702	41	contributed	contribute	VERB
ftr-434	1702	42	had	have	AUX
ftr-434	1702	43	been	be	AUX
ftr-434	1702	44	sold	sell	VERB
ftr-434	1702	45	by	by	ADP
ftr-434	1702	46	the	the	DET
ftr-434	1702	47	taxpayer	taxpayer	NOUN
ftr-434	1702	48	at	at	ADP
ftr-434	1702	49	its	its	PRON
ftr-434	1702	50	fair	fair	ADJ
ftr-434	1702	51	market	market	NOUN
ftr-434	1702	52	value	value	NOUN
ftr-434	1702	53	(	(	PUNCT
ftr-434	1702	54	determined	determine	VERB
ftr-434	1702	55	at	at	ADP
ftr-434	1702	56	the	the	DET
ftr-434	1702	57	time	time	NOUN
ftr-434	1702	58	of	of	ADP
ftr-434	1702	59	such	such	ADJ
ftr-434	1702	60	contribution	contribution	NOUN
ftr-434	1702	61	.	.	PUNCT
ftr-434	1702	62	.	.	PUNCT
ftr-434	1702	63	.	.	PUNCT
ftr-434	1702	64	.	.	PUNCT
ftr-434	1702	65	)	)	PUNCT
ftr-434	1703	1	section	section	NOUN
ftr-434	1703	2	1235(a	1235(a	NUM
ftr-434	1703	3	)	)	PUNCT
ftr-434	1703	4	of	of	ADP
ftr-434	1703	5	the	the	DET
ftr-434	1703	6	internal	internal	PROPN
ftr-434	1703	7	revenue	revenue	NOUN
ftr-434	1703	8	code	code	NOUN
ftr-434	1703	9	provides	provide	VERB
ftr-434	1703	10	in	in	ADP
ftr-434	1703	11	part	part	NOUN
ftr-434	1703	12	that	that	SCONJ
ftr-434	1703	13	“	"	PUNCT
ftr-434	1703	14	a	a	DET
ftr-434	1703	15	transfer	transfer	NOUN
ftr-434	1703	16	.	.	PUNCT
ftr-434	1703	17	.	.	PUNCT
ftr-434	1704	1	.	.	PUNCT
ftr-434	1705	1	of	of	ADP
ftr-434	1705	2	property	property	NOUN
ftr-434	1705	3	consisting	consist	VERB
ftr-434	1705	4	of	of	ADP
ftr-434	1705	5	all	all	DET
ftr-434	1705	6	substantial	substantial	ADJ
ftr-434	1705	7	rights	right	NOUN
ftr-434	1705	8	to	to	ADP
ftr-434	1705	9	a	a	DET
ftr-434	1705	10	patent	patent	NOUN
ftr-434	1705	11	.	.	PUNCT
ftr-434	1705	12	.	.	PUNCT
ftr-434	1705	13	.	.	PUNCT
ftr-434	1706	1	by	by	ADP
ftr-434	1706	2	any	any	DET
ftr-434	1706	3	holder	holder	NOUN
ftr-434	1706	4	shall	shall	AUX
ftr-434	1706	5	be	be	AUX
ftr-434	1706	6	considered	consider	VERB
ftr-434	1706	7	the	the	DET
ftr-434	1706	8	sale	sale	NOUN
ftr-434	1706	9	or	or	CCONJ
ftr-434	1706	10	exchange	exchange	NOUN
ftr-434	1706	11	of	of	ADP
ftr-434	1706	12	a	a	DET
ftr-434	1706	13	capital	capital	NOUN
ftr-434	1706	14	asset	asset	NOUN
ftr-434	1706	15	held	hold	VERB
ftr-434	1706	16	more	more	ADJ
ftr-434	1706	17	than	than	ADP
ftr-434	1706	18	1	1	NUM
ftr-434	1706	19	year	year	NOUN
ftr-434	1706	20	.	.	PUNCT
ftr-434	1706	21	.	.	PUNCT
ftr-434	1706	22	.	.	PUNCT
ftr-434	1707	1	.	.	PUNCT
ftr-434	1707	2	”	"	PUNCT
ftr-434	1708	1	section	section	NOUN
ftr-434	1708	2	1221(a)(3	1221(a)(3	NUM
ftr-434	1708	3	)	)	PUNCT
ftr-434	1708	4	excludes	exclude	NOUN
ftr-434	1708	5	from	from	ADP
ftr-434	1708	6	the	the	DET
ftr-434	1708	7	definition	definition	NOUN
ftr-434	1708	8	of	of	ADP
ftr-434	1708	9	a	a	DET
ftr-434	1708	10	capital	capital	NOUN
ftr-434	1708	11	asset	asset	NOUN
ftr-434	1708	12	,	,	PUNCT
ftr-434	1708	13	“	"	PUNCT
ftr-434	1708	14	a	a	DET
ftr-434	1708	15	copyright	copyright	NOUN
ftr-434	1708	16	,	,	PUNCT
ftr-434	1708	17	a	a	DET
ftr-434	1708	18	literary	literary	ADJ
ftr-434	1708	19	,	,	PUNCT
ftr-434	1708	20	musical	musical	ADJ
ftr-434	1708	21	or	or	CCONJ
ftr-434	1708	22	artistic	artistic	ADJ
ftr-434	1708	23	composition	composition	NOUN
ftr-434	1708	24	,	,	PUNCT
ftr-434	1708	25	a	a	DET
ftr-434	1708	26	letter	letter	NOUN
ftr-434	1708	27	or	or	CCONJ
ftr-434	1708	28	memorandum	memorandum	NOUN
ftr-434	1708	29	,	,	PUNCT
ftr-434	1708	30	or	or	CCONJ
ftr-434	1708	31	similar	similar	ADJ
ftr-434	1708	32	property	property	NOUN
ftr-434	1708	33	held	hold	VERB
ftr-434	1708	34	by	by	ADP
ftr-434	1708	35	–	–	PUNCT
ftr-434	1708	36	(	(	PUNCT
ftr-434	1708	37	a	a	X
ftr-434	1708	38	)	)	PUNCT
ftr-434	1708	39	a	a	DET
ftr-434	1708	40	taxpayer	taxpayer	NOUN
ftr-434	1708	41	whose	whose	DET
ftr-434	1708	42	personal	personal	ADJ
ftr-434	1708	43	efforts	effort	NOUN
ftr-434	1708	44	created	create	VERB
ftr-434	1708	45	such	such	ADJ
ftr-434	1708	46	property	property	NOUN
ftr-434	1708	47	.	.	PUNCT
ftr-434	1708	48	.	.	PUNCT
ftr-434	1708	49	.	.	PUNCT
ftr-434	1708	50	.	.	PUNCT
ftr-434	1708	51	”	"	PUNCT
ftr-434	1709	1	section	section	NOUN
ftr-434	1709	2	1.170	1.170	NUM
ftr-434	1709	3	-	-	SYM
ftr-434	1709	4	1(c	1(c	NUM
ftr-434	1709	5	)	)	PUNCT
ftr-434	1709	6	of	of	ADP
ftr-434	1709	7	the	the	DET
ftr-434	1709	8	income	income	NOUN
ftr-434	1709	9	tax	tax	NOUN
ftr-434	1709	10	regulations	regulation	NOUN
ftr-434	1709	11	provides	provide	VERB
ftr-434	1709	12	that	that	SCONJ
ftr-434	1709	13	if	if	SCONJ
ftr-434	1709	14	a	a	DET
ftr-434	1709	15	contribution	contribution	NOUN
ftr-434	1709	16	is	be	AUX
ftr-434	1709	17	made	make	VERB
ftr-434	1709	18	in	in	ADP
ftr-434	1709	19	property	property	NOUN
ftr-434	1709	20	other	other	ADJ
ftr-434	1709	21	than	than	ADP
ftr-434	1709	22	money	money	NOUN
ftr-434	1709	23	,	,	PUNCT
ftr-434	1709	24	the	the	DET
ftr-434	1709	25	amount	amount	NOUN
ftr-434	1709	26	of	of	ADP
ftr-434	1709	27	the	the	DET
ftr-434	1709	28	deduction	deduction	NOUN
ftr-434	1709	29	is	be	AUX
ftr-434	1709	30	determined	determine	VERB
ftr-434	1709	31	by	by	ADP
ftr-434	1709	32	the	the	DET
ftr-434	1709	33	fair	fair	ADJ
ftr-434	1709	34	market	market	NOUN
ftr-434	1709	35	value	value	NOUN
ftr-434	1709	36	of	of	ADP
ftr-434	1709	37	the	the	DET
ftr-434	1709	38	property	property	NOUN
ftr-434	1709	39	at	at	ADP
ftr-434	1709	40	the	the	DET
ftr-434	1709	41	time	time	NOUN
ftr-434	1709	42	of	of	ADP
ftr-434	1709	43	the	the	DET
ftr-434	1709	44	contribution	contribution	NOUN
ftr-434	1709	45	.	.	PUNCT
ftr-434	1710	1	section	section	NOUN
ftr-434	1710	2	1.1221	1.1221	NUM
ftr-434	1710	3	-	-	SYM
ftr-434	1710	4	1(c)(1	1(c)(1	NUM
ftr-434	1710	5	)	)	PUNCT
ftr-434	1710	6	of	of	ADP
ftr-434	1710	7	the	the	DET
ftr-434	1710	8	income	income	NOUN
ftr-434	1710	9	tax	tax	NOUN
ftr-434	1710	10	regulations	regulation	NOUN
ftr-434	1710	11	provides	provide	VERB
ftr-434	1710	12	in	in	ADP
ftr-434	1710	13	part	part	NOUN
ftr-434	1710	14	that	that	SCONJ
ftr-434	1710	15	“	"	PUNCT
ftr-434	1710	16	the	the	DET
ftr-434	1710	17	phrase	phrase	NOUN
ftr-434	1710	18	‘	'	PUNCT
ftr-434	1710	19	similar	similar	ADJ
ftr-434	1710	20	property	property	NOUN
ftr-434	1710	21	’	'	PUNCT
ftr-434	1711	1	[	[	X
ftr-434	1711	2	for	for	ADP
ftr-434	1711	3	purposes	purpose	NOUN
ftr-434	1711	4	of	of	ADP
ftr-434	1711	5	section	section	NOUN
ftr-434	1711	6	1221(a)(3	1221(a)(3	NUM
ftr-434	1711	7	)	)	PUNCT
ftr-434	1711	8	]	]	PUNCT
ftr-434	1711	9	includes	include	VERB
ftr-434	1711	10	for	for	ADP
ftr-434	1711	11	example	example	NOUN
ftr-434	1711	12	,	,	PUNCT
ftr-434	1711	13	such	such	ADJ
ftr-434	1711	14	property	property	NOUN
ftr-434	1711	15	as	as	ADP
ftr-434	1711	16	a	a	DET
ftr-434	1711	17	theatrical	theatrical	ADJ
ftr-434	1711	18	production	production	NOUN
ftr-434	1711	19	,	,	PUNCT
ftr-434	1711	20	a	a	DET
ftr-434	1711	21	radio	radio	NOUN
ftr-434	1711	22	program	program	NOUN
ftr-434	1711	23	,	,	PUNCT
ftr-434	1711	24	a	a	DET
ftr-434	1711	25	newspaper	newspaper	NOUN
ftr-434	1711	26	cartoon	cartoon	NOUN
ftr-434	1711	27	strip	strip	PROPN
ftr-434	1711	28	,	,	PUNCT
ftr-434	1711	29	or	or	CCONJ
ftr-434	1711	30	any	any	DET
ftr-434	1711	31	other	other	ADJ
ftr-434	1711	32	property	property	NOUN
ftr-434	1711	33	eligible	eligible	ADJ
ftr-434	1711	34	for	for	ADP
ftr-434	1711	35	copyright	copyright	NOUN
ftr-434	1711	36	protection	protection	NOUN
ftr-434	1711	37	(	(	PUNCT
ftr-434	1711	38	whether	whether	SCONJ
ftr-434	1711	39	under	under	ADP
ftr-434	1711	40	statute	statute	NOUN
ftr-434	1711	41	or	or	CCONJ
ftr-434	1711	42	common	common	ADJ
ftr-434	1711	43	law	law	NOUN
ftr-434	1711	44	)	)	PUNCT
ftr-434	1711	45	,	,	PUNCT
ftr-434	1711	46	but	but	CCONJ
ftr-434	1711	47	does	do	AUX
ftr-434	1711	48	not	not	PART
ftr-434	1711	49	include	include	VERB
ftr-434	1711	50	a	a	DET
ftr-434	1711	51	patent	patent	NOUN
ftr-434	1711	52	or	or	CCONJ
ftr-434	1711	53	an	an	DET
ftr-434	1711	54	invention	invention	NOUN
ftr-434	1711	55	,	,	PUNCT
ftr-434	1711	56	or	or	CCONJ
ftr-434	1711	57	a	a	DET
ftr-434	1711	58	design	design	NOUN
ftr-434	1711	59	which	which	PRON
ftr-434	1711	60	may	may	AUX
ftr-434	1711	61	be	be	AUX
ftr-434	1711	62	protected	protect	VERB
ftr-434	1711	63	only	only	ADV
ftr-434	1711	64	under	under	ADP
ftr-434	1711	65	the	the	DET
ftr-434	1711	66	patent	patent	NOUN
ftr-434	1711	67	law	law	NOUN
ftr-434	1711	68	and	and	CCONJ
ftr-434	1711	69	not	not	PART
ftr-434	1711	70	under	under	ADP
ftr-434	1711	71	the	the	DET
ftr-434	1711	72	copyright	copyright	NOUN
ftr-434	1711	73	law	law	NOUN
ftr-434	1711	74	.	.	PUNCT
ftr-434	1711	75	”	"	PUNCT
ftr-434	1712	1	it	it	PRON
ftr-434	1712	2	is	be	AUX
ftr-434	1712	3	held	hold	VERB
ftr-434	1712	4	that	that	SCONJ
ftr-434	1712	5	a	a	DET
ftr-434	1712	6	deduction	deduction	NOUN
ftr-434	1712	7	will	will	AUX
ftr-434	1712	8	be	be	AUX
ftr-434	1712	9	allowable	allowable	ADJ
ftr-434	1712	10	to	to	ADP
ftr-434	1712	11	a	a	PRON
ftr-434	1712	12	for	for	ADP
ftr-434	1712	13	his	his	PRON
ftr-434	1712	14	contribution	contribution	NOUN
ftr-434	1712	15	of	of	ADP
ftr-434	1712	16	computer	computer	NOUN
ftr-434	1712	17	software	software	NOUN
ftr-434	1712	18	,	,	PUNCT
ftr-434	1712	19	and	and	CCONJ
ftr-434	1712	20	such	such	ADJ
ftr-434	1712	21	deduction	deduction	NOUN
ftr-434	1712	22	will	will	AUX
ftr-434	1712	23	be	be	AUX
ftr-434	1712	24	allowable	allowable	ADJ
ftr-434	1712	25	for	for	ADP
ftr-434	1712	26	the	the	DET
ftr-434	1712	27	taxable	taxable	ADJ
ftr-434	1712	28	year	year	NOUN
ftr-434	1712	29	in	in	ADP
ftr-434	1712	30	which	which	PRON
ftr-434	1712	31	the	the	DET
ftr-434	1712	32	property	property	NOUN
ftr-434	1712	33	is	be	AUX
ftr-434	1712	34	contributed	contribute	VERB
ftr-434	1712	35	.	.	PUNCT
ftr-434	1713	1	the	the	DET
ftr-434	1713	2	amount	amount	NOUN
ftr-434	1713	3	of	of	ADP
ftr-434	1713	4	the	the	DET
ftr-434	1713	5	allowable	allowable	ADJ
ftr-434	1713	6	deduction	deduction	NOUN
ftr-434	1713	7	will	will	AUX
ftr-434	1713	8	be	be	AUX
ftr-434	1713	9	the	the	DET
ftr-434	1713	10	fair	fair	ADJ
ftr-434	1713	11	market	market	NOUN
ftr-434	1713	12	value	value	NOUN
ftr-434	1713	13	of	of	ADP
ftr-434	1713	14	the	the	DET
ftr-434	1713	15	software	software	NOUN
ftr-434	1713	16	,	,	PUNCT
ftr-434	1713	17	such	such	ADJ
ftr-434	1713	18	fair	fair	ADJ
ftr-434	1713	19	market	market	NOUN
ftr-434	1713	20	value	value	NOUN
ftr-434	1713	21	being	be	AUX
ftr-434	1713	22	a	a	DET
ftr-434	1713	23	question	question	NOUN
ftr-434	1713	24	of	of	ADP
ftr-434	1713	25	fact	fact	NOUN
ftr-434	1713	26	to	to	PART
ftr-434	1713	27	be	be	AUX
ftr-434	1713	28	determined	determine	VERB
ftr-434	1713	29	upon	upon	SCONJ
ftr-434	1713	30	the	the	DET
ftr-434	1713	31	examination	examination	NOUN
ftr-434	1713	32	of	of	ADP
ftr-434	1713	33	a	a	DET
ftr-434	1713	34	’s	’s	NOUN
ftr-434	1713	35	income	income	NOUN
ftr-434	1713	36	tax	tax	NOUN
ftr-434	1713	37	return	return	NOUN
ftr-434	1713	38	for	for	ADP
ftr-434	1713	39	the	the	DET
ftr-434	1713	40	year	year	NOUN
ftr-434	1713	41	in	in	ADP
ftr-434	1713	42	which	which	PRON
ftr-434	1713	43	the	the	DET
ftr-434	1713	44	contribution	contribution	NOUN
ftr-434	1713	45	is	be	AUX
ftr-434	1713	46	claimed	claim	VERB
ftr-434	1713	47	as	as	ADP
ftr-434	1713	48	a	a	DET
ftr-434	1713	49	deduction	deduction	NOUN
ftr-434	1713	50	.	.	PUNCT
ftr-434	1714	1	2002	2002	NUM
ftr-434	1714	2	]	]	X
ftr-434	1715	1	it	it	PRON
ftr-434	1715	2	does	do	AUX
ftr-434	1715	3	not	not	PART
ftr-434	1715	4	compute	compute	VERB
ftr-434	1715	5	617	617	NUM
ftr-434	1715	6	appendix	appendix	NOUN
ftr-434	1715	7	b	b	NOUN
ftr-434	1716	1	[	[	X
ftr-434	1716	2	revised	revise	VERB
ftr-434	1716	3	version	version	NOUN
ftr-434	1716	4	of	of	ADP
ftr-434	1716	5	the	the	DET
ftr-434	1716	6	artist	artist	NOUN
ftr-434	1716	7	-	-	PUNCT
ftr-434	1716	8	museum	museum	NOUN
ftr-434	1716	9	partnership	partnership	PROPN
ftr-434	1716	10	act	act	PROPN
ftr-434	1716	11	]	]	PUNCT
ftr-434	1716	12	a	a	DET
ftr-434	1716	13	bill	bill	NOUN
ftr-434	1716	14	to	to	PART
ftr-434	1716	15	amend	amend	VERB
ftr-434	1716	16	the	the	DET
ftr-434	1716	17	internal	internal	ADJ
ftr-434	1716	18	revenue	revenue	NOUN
ftr-434	1716	19	code	code	NOUN
ftr-434	1716	20	of	of	ADP
ftr-434	1716	21	1986	1986	NUM
ftr-434	1716	22	to	to	PART
ftr-434	1716	23	provide	provide	VERB
ftr-434	1716	24	that	that	SCONJ
ftr-434	1716	25	a	a	DET
ftr-434	1716	26	deduction	deduction	NOUN
ftr-434	1716	27	equal	equal	ADJ
ftr-434	1716	28	to	to	ADP
ftr-434	1716	29	fair	fair	ADJ
ftr-434	1716	30	market	market	NOUN
ftr-434	1716	31	value	value	NOUN
ftr-434	1716	32	shall	shall	AUX
ftr-434	1716	33	be	be	AUX
ftr-434	1716	34	allowed	allow	VERB
ftr-434	1716	35	for	for	ADP
ftr-434	1716	36	charitable	charitable	ADJ
ftr-434	1716	37	contributions	contribution	NOUN
ftr-434	1716	38	of	of	ADP
ftr-434	1716	39	literary	literary	ADJ
ftr-434	1716	40	,	,	PUNCT
ftr-434	1716	41	musical	musical	ADJ
ftr-434	1716	42	,	,	PUNCT
ftr-434	1716	43	artistic	artistic	ADJ
ftr-434	1716	44	,	,	PUNCT
ftr-434	1716	45	or	or	CCONJ
ftr-434	1716	46	scholarly	scholarly	ADJ
ftr-434	1716	47	compositions	composition	NOUN
ftr-434	1716	48	created	create	VERB
ftr-434	1716	49	by	by	ADP
ftr-434	1716	50	the	the	DET
ftr-434	1716	51	donor	donor	NOUN
ftr-434	1716	52	,	,	PUNCT
ftr-434	1716	53	and	and	CCONJ
ftr-434	1716	54	for	for	ADP
ftr-434	1716	55	charitable	charitable	ADJ
ftr-434	1716	56	contributions	contribution	NOUN
ftr-434	1716	57	of	of	ADP
ftr-434	1716	58	computer	computer	NOUN
ftr-434	1716	59	software	software	NOUN
ftr-434	1716	60	eligible	eligible	ADJ
ftr-434	1716	61	for	for	ADP
ftr-434	1716	62	patent	patent	NOUN
ftr-434	1716	63	protection	protection	NOUN
ftr-434	1716	64	donated	donate	VERB
ftr-434	1716	65	by	by	ADP
ftr-434	1716	66	an	an	DET
ftr-434	1716	67	individual	individual	ADJ
ftr-434	1716	68	developer	developer	NOUN
ftr-434	1716	69	.	.	PUNCT
ftr-434	1717	1	be	be	AUX
ftr-434	1717	2	it	it	PRON
ftr-434	1717	3	enacted	enact	VERB
ftr-434	1717	4	by	by	ADP
ftr-434	1717	5	the	the	DET
ftr-434	1717	6	senate	senate	PROPN
ftr-434	1717	7	and	and	CCONJ
ftr-434	1717	8	house	house	PROPN
ftr-434	1717	9	of	of	ADP
ftr-434	1717	10	representatives	representative	NOUN
ftr-434	1717	11	of	of	ADP
ftr-434	1717	12	the	the	DET
ftr-434	1717	13	united	united	PROPN
ftr-434	1717	14	states	states	PROPN
ftr-434	1717	15	of	of	ADP
ftr-434	1717	16	america	america	PROPN
ftr-434	1717	17	in	in	ADP
ftr-434	1717	18	congress	congress	PROPN
ftr-434	1717	19	assembled	assemble	VERB
ftr-434	1717	20	,	,	PUNCT
ftr-434	1717	21	section	section	NOUN
ftr-434	1717	22	1	1	NUM
ftr-434	1717	23	.	.	PUNCT
ftr-434	1717	24	short	short	ADJ
ftr-434	1717	25	title	title	NOUN
ftr-434	1717	26	.	.	PUNCT
ftr-434	1718	1	this	this	DET
ftr-434	1718	2	act	act	NOUN
ftr-434	1718	3	may	may	AUX
ftr-434	1718	4	be	be	AUX
ftr-434	1718	5	cited	cite	VERB
ftr-434	1718	6	as	as	ADP
ftr-434	1718	7	the	the	DET
ftr-434	1718	8	`	`	PUNCT
ftr-434	1718	9	artist	artist	NOUN
ftr-434	1718	10	-museum	-museum	PROPN
ftr-434	1718	11	partnership	partnership	NOUN
ftr-434	1718	12	act	act	PROPN
ftr-434	1718	13	'	'	PUNCT
ftr-434	1718	14	.	.	PUNCT
ftr-434	1719	1	sec	sec	PROPN
ftr-434	1719	2	.	.	PROPN
ftr-434	1719	3	2	2	NUM
ftr-434	1719	4	.	.	X
ftr-434	1719	5	charitable	charitable	ADJ
ftr-434	1719	6	contributions	contribution	NOUN
ftr-434	1719	7	of	of	ADP
ftr-434	1719	8	certain	certain	ADJ
ftr-434	1719	9	items	item	NOUN
ftr-434	1719	10	created	create	VERB
ftr-434	1719	11	by	by	ADP
ftr-434	1719	12	the	the	DET
ftr-434	1719	13	taxpayer	taxpayer	NOUN
ftr-434	1719	14	.	.	PUNCT
ftr-434	1720	1	(	(	PUNCT
ftr-434	1720	2	a	a	X
ftr-434	1720	3	)	)	PUNCT
ftr-434	1720	4	in	in	ADP
ftr-434	1720	5	generalsubsection	generalsubsection	NOUN
ftr-434	1720	6	(	(	PUNCT
ftr-434	1720	7	e	e	NOUN
ftr-434	1720	8	)	)	PUNCT
ftr-434	1720	9	of	of	ADP
ftr-434	1720	10	section	section	NOUN
ftr-434	1720	11	170	170	NUM
ftr-434	1720	12	of	of	ADP
ftr-434	1720	13	the	the	DET
ftr-434	1720	14	internal	internal	ADJ
ftr-434	1720	15	revenue	revenue	NOUN
ftr-434	1720	16	code	code	NOUN
ftr-434	1720	17	of	of	ADP
ftr-434	1720	18	1986	1986	NUM
ftr-434	1720	19	(	(	PUNCT
ftr-434	1720	20	relating	relate	VERB
ftr-434	1720	21	to	to	ADP
ftr-434	1720	22	certain	certain	ADJ
ftr-434	1720	23	contributions	contribution	NOUN
ftr-434	1720	24	of	of	ADP
ftr-434	1720	25	ordinary	ordinary	ADJ
ftr-434	1720	26	income	income	NOUN
ftr-434	1720	27	and	and	CCONJ
ftr-434	1720	28	capital	capital	NOUN
ftr-434	1720	29	gain	gain	NOUN
ftr-434	1720	30	property	property	NOUN
ftr-434	1720	31	)	)	PUNCT
ftr-434	1720	32	is	be	AUX
ftr-434	1720	33	amended	amend	VERB
ftr-434	1720	34	by	by	ADP
ftr-434	1720	35	adding	add	VERB
ftr-434	1720	36	at	at	ADP
ftr-434	1720	37	the	the	DET
ftr-434	1720	38	end	end	NOUN
ftr-434	1720	39	the	the	DET
ftr-434	1720	40	following	follow	VERB
ftr-434	1720	41	new	new	ADJ
ftr-434	1720	42	paragraph	paragraph	NOUN
ftr-434	1720	43	:	:	PUNCT
ftr-434	1720	44	`	`	PUNCT
ftr-434	1720	45	(	(	PUNCT
ftr-434	1720	46	7	7	X
ftr-434	1720	47	)	)	PUNCT
ftr-434	1720	48	special	special	ADJ
ftr-434	1720	49	rule	rule	NOUN
ftr-434	1720	50	rules	rule	NOUN
ftr-434	1720	51	for	for	ADP
ftr-434	1720	52	certain	certain	ADJ
ftr-434	1720	53	contributions	contribution	NOUN
ftr-434	1720	54	of	of	ADP
ftr-434	1720	55	computer	computer	NOUN
ftr-434	1720	56	software	software	NOUN
ftr-434	1720	57	or	or	CCONJ
ftr-434	1720	58	copyrights	copyright	NOUN
ftr-434	1720	59	and	and	CCONJ
ftr-434	1720	60	literary	literary	ADJ
ftr-434	1720	61	,	,	PUNCT
ftr-434	1720	62	musical	musical	ADJ
ftr-434	1720	63	,	,	PUNCT
ftr-434	1720	64	or	or	CCONJ
ftr-434	1720	65	artistic	artistic	ADJ
ftr-434	1720	66	compositions`(a	compositions`(a	NOUN
ftr-434	1720	67	)	)	PUNCT
ftr-434	1720	68	in	in	ADP
ftr-434	1720	69	generalin	generalin	PROPN
ftr-434	1720	70	the	the	DET
ftr-434	1720	71	case	case	NOUN
ftr-434	1720	72	of	of	ADP
ftr-434	1720	73	a	a	DET
ftr-434	1720	74	qualified	qualified	ADJ
ftr-434	1720	75	artistic	artistic	ADJ
ftr-434	1720	76	charitable	charitable	ADJ
ftr-434	1720	77	contribution	contribution	NOUN
ftr-434	1720	78	-or	-or	ADP
ftr-434	1720	79	a	a	DET
ftr-434	1720	80	qualified	qualified	ADJ
ftr-434	1720	81	software	software	NOUN
ftr-434	1720	82	charitable	charitable	ADJ
ftr-434	1720	83	contribution	contribution	NOUN
ftr-434	1720	84	-`(i	-`(i	X
ftr-434	1720	85	)	)	PUNCT
ftr-434	1720	86	the	the	DET
ftr-434	1720	87	amount	amount	NOUN
ftr-434	1720	88	of	of	ADP
ftr-434	1720	89	such	such	ADJ
ftr-434	1720	90	contribution	contribution	NOUN
ftr-434	1720	91	shall	shall	AUX
ftr-434	1720	92	be	be	AUX
ftr-434	1720	93	the	the	DET
ftr-434	1720	94	fair	fair	ADJ
ftr-434	1720	95	market	market	NOUN
ftr-434	1720	96	value	value	NOUN
ftr-434	1720	97	of	of	ADP
ftr-434	1720	98	the	the	DET
ftr-434	1720	99	property	property	NOUN
ftr-434	1720	100	contributed	contribute	VERB
ftr-434	1720	101	(	(	PUNCT
ftr-434	1720	102	determined	determine	VERB
ftr-434	1720	103	at	at	ADP
ftr-434	1720	104	the	the	DET
ftr-434	1720	105	time	time	NOUN
ftr-434	1720	106	of	of	ADP
ftr-434	1720	107	such	such	ADJ
ftr-434	1720	108	contribution	contribution	NOUN
ftr-434	1720	109	)	)	PUNCT
ftr-434	1720	110	,	,	PUNCT
ftr-434	1720	111	and	and	CCONJ
ftr-434	1720	112	`	`	PUNCT
ftr-434	1720	113	(	(	PUNCT
ftr-434	1720	114	ii	ii	NOUN
ftr-434	1720	115	)	)	PUNCT
ftr-434	1720	116	no	no	DET
ftr-434	1720	117	reduction	reduction	NOUN
ftr-434	1720	118	in	in	ADP
ftr-434	1720	119	the	the	DET
ftr-434	1720	120	amount	amount	NOUN
ftr-434	1720	121	of	of	ADP
ftr-434	1720	122	such	such	ADJ
ftr-434	1720	123	contribution	contribution	NOUN
ftr-434	1720	124	shall	shall	AUX
ftr-434	1720	125	be	be	AUX
ftr-434	1720	126	made	make	VERB
ftr-434	1720	127	under	under	ADP
ftr-434	1720	128	paragraph	paragraph	NOUN
ftr-434	1720	129	(	(	PUNCT
ftr-434	1720	130	1	1	NUM
ftr-434	1720	131	)	)	PUNCT
ftr-434	1720	132	.	.	PUNCT
ftr-434	1721	1	618	618	NUM
ftr-434	1721	2	florida	florida	PROPN
ftr-434	1721	3	tax	tax	NOUN
ftr-434	1721	4	review	review	NOUN
ftr-434	1721	5	[	[	X
ftr-434	1721	6	vol.5:8	vol.5:8	NOUN
ftr-434	1721	7	`	`	PUNCT
ftr-434	1721	8	(	(	PUNCT
ftr-434	1721	9	b	b	NOUN
ftr-434	1721	10	)	)	PUNCT
ftr-434	1721	11	qualified	qualified	ADJ
ftr-434	1721	12	artistic	artistic	ADJ
ftr-434	1721	13	charitable	charitable	ADJ
ftr-434	1721	14	contributionfor	contributionfor	ADP
ftr-434	1721	15	purposes	purpose	NOUN
ftr-434	1721	16	of	of	ADP
ftr-434	1721	17	this	this	DET
ftr-434	1721	18	paragraph	paragraph	NOUN
ftr-434	1721	19	,	,	PUNCT
ftr-434	1721	20	the	the	DET
ftr-434	1721	21	term	term	NOUN
ftr-434	1721	22	`	`	PUNCT
ftr-434	1721	23	qualified	qualified	ADJ
ftr-434	1721	24	artistic	artistic	ADJ
ftr-434	1721	25	charitable	charitable	ADJ
ftr-434	1721	26	contribution	contribution	NOUN
ftr-434	1721	27	'	'	PUNCT
ftr-434	1721	28	means	mean	VERB
ftr-434	1721	29	a	a	DET
ftr-434	1721	30	charitable	charitable	ADJ
ftr-434	1721	31	contribution	contribution	NOUN
ftr-434	1721	32	of	of	ADP
ftr-434	1721	33	any	any	DET
ftr-434	1721	34	literary	literary	ADJ
ftr-434	1721	35	,	,	PUNCT
ftr-434	1721	36	musical	musical	ADJ
ftr-434	1721	37	,	,	PUNCT
ftr-434	1721	38	artistic	artistic	ADJ
ftr-434	1721	39	,	,	PUNCT
ftr-434	1721	40	or	or	CCONJ
ftr-434	1721	41	scholarly	scholarly	ADJ
ftr-434	1721	42	composition	composition	NOUN
ftr-434	1721	43	,	,	PUNCT
ftr-434	1721	44	or	or	CCONJ
ftr-434	1721	45	similar	similar	ADJ
ftr-434	1721	46	property	property	NOUN
ftr-434	1721	47	,	,	PUNCT
ftr-434	1721	48	or	or	CCONJ
ftr-434	1721	49	the	the	DET
ftr-434	1721	50	copyright	copyright	NOUN
ftr-434	1721	51	thereon	thereon	NOUN
ftr-434	1721	52	(	(	PUNCT
ftr-434	1721	53	or	or	CCONJ
ftr-434	1721	54	both	both	PRON
ftr-434	1721	55	)	)	PUNCT
ftr-434	1721	56	,	,	PUNCT
ftr-434	1721	57	but	but	CCONJ
ftr-434	1721	58	only	only	ADV
ftr-434	1721	59	if-`(i	if-`(i	PROPN
ftr-434	1721	60	)	)	PUNCT
ftr-434	1721	61	such	such	ADJ
ftr-434	1721	62	property	property	NOUN
ftr-434	1721	63	was	be	AUX
ftr-434	1721	64	created	create	VERB
ftr-434	1721	65	by	by	ADP
ftr-434	1721	66	the	the	DET
ftr-434	1721	67	personal	personal	ADJ
ftr-434	1721	68	efforts	effort	NOUN
ftr-434	1721	69	of	of	ADP
ftr-434	1721	70	the	the	DET
ftr-434	1721	71	taxpayer	taxpayer	NOUN
ftr-434	1721	72	making	make	VERB
ftr-434	1721	73	such	such	ADJ
ftr-434	1721	74	contribution	contribution	NOUN
ftr-434	1721	75	no	no	ADV
ftr-434	1721	76	less	less	ADJ
ftr-434	1721	77	than	than	ADP
ftr-434	1721	78	18	18	NUM
ftr-434	1721	79	months	month	NOUN
ftr-434	1721	80	prior	prior	ADV
ftr-434	1721	81	to	to	ADP
ftr-434	1721	82	such	such	ADJ
ftr-434	1721	83	contribution	contribution	NOUN
ftr-434	1721	84	,	,	PUNCT
ftr-434	1721	85	`	`	PUNCT
ftr-434	1721	86	(	(	PUNCT
ftr-434	1721	87	ii	ii	NOUN
ftr-434	1721	88	)	)	PUNCT
ftr-434	1721	89	the	the	DET
ftr-434	1721	90	taxpayer-`(i	taxpayer-`(i	NOUN
ftr-434	1721	91	)	)	PUNCT
ftr-434	1721	92	has	have	AUX
ftr-434	1721	93	received	receive	VERB
ftr-434	1721	94	a	a	DET
ftr-434	1721	95	qualified	qualified	ADJ
ftr-434	1721	96	appraisal	appraisal	NOUN
ftr-434	1721	97	of	of	ADP
ftr-434	1721	98	the	the	DET
ftr-434	1721	99	fair	fair	ADJ
ftr-434	1721	100	market	market	NOUN
ftr-434	1721	101	value	value	NOUN
ftr-434	1721	102	of	of	ADP
ftr-434	1721	103	such	such	ADJ
ftr-434	1721	104	property	property	NOUN
ftr-434	1721	105	in	in	ADP
ftr-434	1721	106	accordance	accordance	NOUN
ftr-434	1721	107	with	with	ADP
ftr-434	1721	108	the	the	DET
ftr-434	1721	109	regulations	regulation	NOUN
ftr-434	1721	110	under	under	ADP
ftr-434	1721	111	this	this	DET
ftr-434	1721	112	section	section	NOUN
ftr-434	1721	113	,	,	PUNCT
ftr-434	1721	114	and	and	CCONJ
ftr-434	1721	115	`	`	PUNCT
ftr-434	1721	116	(	(	PUNCT
ftr-434	1721	117	ii	ii	NOUN
ftr-434	1721	118	)	)	PUNCT
ftr-434	1721	119	attaches	attach	VERB
ftr-434	1721	120	to	to	ADP
ftr-434	1721	121	the	the	DET
ftr-434	1721	122	taxpayer	taxpayer	NOUN
ftr-434	1721	123	's	's	PART
ftr-434	1721	124	income	income	NOUN
ftr-434	1721	125	tax	tax	NOUN
ftr-434	1721	126	return	return	NOUN
ftr-434	1721	127	for	for	ADP
ftr-434	1721	128	the	the	DET
ftr-434	1721	129	taxable	taxable	ADJ
ftr-434	1721	130	year	year	NOUN
ftr-434	1721	131	in	in	ADP
ftr-434	1721	132	which	which	PRON
ftr-434	1721	133	such	such	ADJ
ftr-434	1721	134	contribution	contribution	NOUN
ftr-434	1721	135	was	be	AUX
ftr-434	1721	136	made	make	VERB
ftr-434	1721	137	a	a	DET
ftr-434	1721	138	copy	copy	NOUN
ftr-434	1721	139	of	of	ADP
ftr-434	1721	140	such	such	ADJ
ftr-434	1721	141	appraisal	appraisal	NOUN
ftr-434	1721	142	,	,	PUNCT
ftr-434	1721	143	`	`	PUNCT
ftr-434	1721	144	(	(	PUNCT
ftr-434	1721	145	iii	iii	X
ftr-434	1721	146	)	)	PUNCT
ftr-434	1721	147	the	the	DET
ftr-434	1721	148	donee	donee	NOUN
ftr-434	1721	149	is	be	AUX
ftr-434	1721	150	an	an	DET
ftr-434	1721	151	organization	organization	NOUN
ftr-434	1721	152	described	describe	VERB
ftr-434	1721	153	in	in	ADP
ftr-434	1721	154	subsection	subsection	NOUN
ftr-434	1721	155	(	(	PUNCT
ftr-434	1721	156	b)(1)(a	b)(1)(a	NOUN
ftr-434	1721	157	)	)	PUNCT
ftr-434	1721	158	,	,	PUNCT
ftr-434	1721	159	`	`	PUNCT
ftr-434	1721	160	(	(	PUNCT
ftr-434	1721	161	iv	iv	X
ftr-434	1721	162	)	)	PUNCT
ftr-434	1721	163	the	the	DET
ftr-434	1721	164	use	use	NOUN
ftr-434	1721	165	of	of	ADP
ftr-434	1721	166	such	such	ADJ
ftr-434	1721	167	property	property	NOUN
ftr-434	1721	168	by	by	ADP
ftr-434	1721	169	the	the	DET
ftr-434	1721	170	donee	donee	NOUN
ftr-434	1721	171	is	be	AUX
ftr-434	1721	172	related	relate	VERB
ftr-434	1721	173	to	to	ADP
ftr-434	1721	174	the	the	DET
ftr-434	1721	175	purpose	purpose	NOUN
ftr-434	1721	176	or	or	CCONJ
ftr-434	1721	177	function	function	NOUN
ftr-434	1721	178	constituting	constitute	VERB
ftr-434	1721	179	the	the	DET
ftr-434	1721	180	basis	basis	NOUN
ftr-434	1721	181	for	for	ADP
ftr-434	1721	182	the	the	DET
ftr-434	1721	183	donee	donee	NOUN
ftr-434	1721	184	's	's	PART
ftr-434	1721	185	exemption	exemption	NOUN
ftr-434	1721	186	under	under	ADP
ftr-434	1721	187	section	section	NOUN
ftr-434	1721	188	501	501	NUM
ftr-434	1721	189	(	(	PUNCT
ftr-434	1721	190	or	or	CCONJ
ftr-434	1721	191	,	,	PUNCT
ftr-434	1721	192	in	in	ADP
ftr-434	1721	193	the	the	DET
ftr-434	1721	194	case	case	NOUN
ftr-434	1721	195	of	of	ADP
ftr-434	1721	196	a	a	DET
ftr-434	1721	197	governmental	governmental	ADJ
ftr-434	1721	198	unit	unit	NOUN
ftr-434	1721	199	,	,	PUNCT
ftr-434	1721	200	to	to	ADP
ftr-434	1721	201	any	any	DET
ftr-434	1721	202	purpose	purpose	NOUN
ftr-434	1721	203	or	or	CCONJ
ftr-434	1721	204	function	function	NOUN
ftr-434	1721	205	described	describe	VERB
ftr-434	1721	206	under	under	ADP
ftr-434	1721	207	subsection	subsection	NOUN
ftr-434	1721	208	(	(	PUNCT
ftr-434	1721	209	c	c	NOUN
ftr-434	1721	210	)	)	PUNCT
ftr-434	1721	211	)	)	PUNCT
ftr-434	1721	212	,	,	PUNCT
ftr-434	1721	213	`	`	PUNCT
ftr-434	1721	214	(	(	PUNCT
ftr-434	1721	215	v	v	NOUN
ftr-434	1721	216	)	)	PUNCT
ftr-434	1721	217	the	the	DET
ftr-434	1721	218	taxpayer	taxpayer	NOUN
ftr-434	1721	219	receives	receive	VERB
ftr-434	1721	220	from	from	ADP
ftr-434	1721	221	the	the	DET
ftr-434	1721	222	donee	donee	NOUN
ftr-434	1721	223	a	a	DET
ftr-434	1721	224	written	write	VERB
ftr-434	1721	225	statement	statement	NOUN
ftr-434	1721	226	representing	represent	VERB
ftr-434	1721	227	that	that	SCONJ
ftr-434	1721	228	the	the	DET
ftr-434	1721	229	donee	donee	NOUN
ftr-434	1721	230	's	's	PART
ftr-434	1721	231	use	use	NOUN
ftr-434	1721	232	of	of	ADP
ftr-434	1721	233	the	the	DET
ftr-434	1721	234	property	property	NOUN
ftr-434	1721	235	will	will	AUX
ftr-434	1721	236	be	be	AUX
ftr-434	1721	237	in	in	ADP
ftr-434	1721	238	accordance	accordance	NOUN
ftr-434	1721	239	with	with	ADP
ftr-434	1721	240	the	the	DET
ftr-434	1721	241	provisions	provision	NOUN
ftr-434	1721	242	of	of	ADP
ftr-434	1721	243	clause	clause	NOUN
ftr-434	1721	244	(	(	PUNCT
ftr-434	1721	245	iv	iv	NOUN
ftr-434	1721	246	)	)	PUNCT
ftr-434	1721	247	,	,	PUNCT
ftr-434	1721	248	and	and	CCONJ
ftr-434	1721	249	`	`	PUNCT
ftr-434	1721	250	(	(	PUNCT
ftr-434	1721	251	vi	vi	X
ftr-434	1721	252	)	)	PUNCT
ftr-434	1721	253	the	the	DET
ftr-434	1721	254	written	write	VERB
ftr-434	1721	255	appraisal	appraisal	NOUN
ftr-434	1721	256	referred	refer	VERB
ftr-434	1721	257	to	to	ADP
ftr-434	1721	258	in	in	ADP
ftr-434	1721	259	clause	clause	NOUN
ftr-434	1721	260	(	(	PUNCT
ftr-434	1721	261	ii	ii	NOUN
ftr-434	1721	262	)	)	PUNCT
ftr-434	1721	263	includes	include	VERB
ftr-434	1721	264	evidence	evidence	NOUN
ftr-434	1721	265	of	of	ADP
ftr-434	1721	266	the	the	DET
ftr-434	1721	267	extent	extent	NOUN
ftr-434	1721	268	(	(	PUNCT
ftr-434	1721	269	if	if	SCONJ
ftr-434	1721	270	any	any	PRON
ftr-434	1721	271	)	)	PUNCT
ftr-434	1721	272	to	to	PART
ftr-434	1721	273	which	which	PRON
ftr-434	1721	274	property	property	NOUN
ftr-434	1721	275	created	create	VERB
ftr-434	1721	276	by	by	ADP
ftr-434	1721	277	the	the	DET
ftr-434	1721	278	personal	personal	ADJ
ftr-434	1721	279	efforts	effort	NOUN
ftr-434	1721	280	of	of	ADP
ftr-434	1721	281	the	the	DET
ftr-434	1721	282	taxpayer	taxpayer	NOUN
ftr-434	1721	283	and	and	CCONJ
ftr-434	1721	284	of	of	ADP
ftr-434	1721	285	the	the	DET
ftr-434	1721	286	same	same	ADJ
ftr-434	1721	287	type	type	NOUN
ftr-434	1721	288	as	as	SCONJ
ftr-434	1721	289	the	the	DET
ftr-434	1721	290	donated	donate	VERB
ftr-434	1721	291	property	property	NOUN
ftr-434	1721	292	is	be	AUX
ftr-434	1721	293	or	or	CCONJ
ftr-434	1721	294	has	have	AUX
ftr-434	1721	295	been	be	AUX
ftr-434	1721	296	–	–	PUNCT
ftr-434	1722	1	2002	2002	NUM
ftr-434	1722	2	]	]	PUNCT
ftr-434	1722	3	it	it	PRON
ftr-434	1722	4	does	do	AUX
ftr-434	1722	5	not	not	PART
ftr-434	1722	6	compute	compute	VERB
ftr-434	1722	7	619	619	NUM
ftr-434	1722	8	`	`	PUNCT
ftr-434	1722	9	(	(	PUNCT
ftr-434	1722	10	i	i	NOUN
ftr-434	1722	11	)	)	PUNCT
ftr-434	1722	12	owned	own	VERB
ftr-434	1722	13	,	,	PUNCT
ftr-434	1722	14	maintained	maintain	VERB
ftr-434	1722	15	,	,	PUNCT
ftr-434	1722	16	and	and	CCONJ
ftr-434	1722	17	displayed	display	VERB
ftr-434	1722	18	by	by	ADP
ftr-434	1722	19	organizations	organization	NOUN
ftr-434	1722	20	described	describe	VERB
ftr-434	1722	21	in	in	ADP
ftr-434	1722	22	subsection	subsection	NOUN
ftr-434	1722	23	(	(	PUNCT
ftr-434	1722	24	b)(1)(a	b)(1)(a	NOUN
ftr-434	1722	25	)	)	PUNCT
ftr-434	1722	26	,	,	PUNCT
ftr-434	1722	27	and	and	CCONJ
ftr-434	1722	28	`	`	PUNCT
ftr-434	1722	29	(	(	PUNCT
ftr-434	1722	30	ii	ii	NOUN
ftr-434	1722	31	)	)	PUNCT
ftr-434	1722	32	sold	sell	VERB
ftr-434	1722	33	to	to	ADP
ftr-434	1722	34	or	or	CCONJ
ftr-434	1722	35	exchanged	exchange	VERB
ftr-434	1722	36	by	by	ADP
ftr-434	1722	37	persons	person	NOUN
ftr-434	1722	38	other	other	ADJ
ftr-434	1722	39	than	than	ADP
ftr-434	1722	40	the	the	DET
ftr-434	1722	41	taxpayer	taxpayer	NOUN
ftr-434	1722	42	,	,	PUNCT
ftr-434	1722	43	donee	donee	NOUN
ftr-434	1722	44	,	,	PUNCT
ftr-434	1722	45	or	or	CCONJ
ftr-434	1722	46	any	any	DET
ftr-434	1722	47	related	related	ADJ
ftr-434	1722	48	person	person	NOUN
ftr-434	1722	49	(	(	PUNCT
ftr-434	1722	50	as	as	SCONJ
ftr-434	1722	51	defined	define	VERB
ftr-434	1722	52	in	in	ADP
ftr-434	1722	53	section	section	NOUN
ftr-434	1722	54	465(b)(3)(c	465(b)(3)(c	NUM
ftr-434	1722	55	)	)	PUNCT
ftr-434	1722	56	)	)	PUNCT
ftr-434	1722	57	.	.	PUNCT
ftr-434	1723	1	`	`	PUNCT
ftr-434	1723	2	(	(	PUNCT
ftr-434	1723	3	c	c	X
ftr-434	1723	4	)	)	PUNCT
ftr-434	1723	5	maximum	maximum	ADJ
ftr-434	1723	6	dollar	dollar	NOUN
ftr-434	1723	7	limitation	limitation	NOUN
ftr-434	1723	8	for	for	ADP
ftr-434	1723	9	q	q	PROPN
ftr-434	1723	10	u	u	NOUN
ftr-434	1723	11	al	al	PROPN
ftr-434	1724	1	i	i	PRON
ftr-434	1724	2	f	f	VERB
ftr-434	1725	1	i	i	NOUN
ftr-434	1725	2	e	e	PROPN
ftr-434	1726	1	d	d	X
ftr-434	1726	2	artistic	artistic	PROPN
ftr-434	1726	3	c	c	PROPN
ftr-434	1726	4	h	h	NOUN
ftr-434	1726	5	a	a	DET
ftr-434	1726	6	r	r	NOUN
ftr-434	1727	1	i	i	PRON
ftr-434	1727	2	t	t	VERB
ftr-434	1727	3	a	a	DET
ftr-434	1727	4	b	b	PROPN
ftr-434	1727	5	l	l	NOUN
ftr-434	1727	6	e	e	NOUN
ftr-434	1727	7	contribution	contribution	NOUN
ftr-434	1727	8	;	;	PUNCT
ftr-434	1727	9	no	no	DET
ftr-434	1727	10	carryover	carryover	NOUN
ftr-434	1727	11	of	of	ADP
ftr-434	1727	12	increased	increase	VERB
ftr-434	1727	13	deductionthe	deductionthe	ADJ
ftr-434	1727	14	increase	increase	NOUN
ftr-434	1727	15	in	in	ADP
ftr-434	1727	16	the	the	DET
ftr-434	1727	17	deduction	deduction	NOUN
ftr-434	1727	18	under	under	ADP
ftr-434	1727	19	this	this	DET
ftr-434	1727	20	section	section	NOUN
ftr-434	1727	21	by	by	ADP
ftr-434	1727	22	reason	reason	NOUN
ftr-434	1727	23	of	of	ADP
ftr-434	1727	24	this	this	DET
ftr-434	1727	25	paragraph	paragraph	NOUN
ftr-434	1727	26	subparagraph	subparagraph	NOUN
ftr-434	1727	27	(	(	PUNCT
ftr-434	1727	28	b	b	NOUN
ftr-434	1727	29	)	)	PUNCT
ftr-434	1727	30	for	for	ADP
ftr-434	1727	31	any	any	DET
ftr-434	1727	32	taxable	taxable	ADJ
ftr-434	1727	33	year-`(i	year-`(i	NOUN
ftr-434	1727	34	)	)	PUNCT
ftr-434	1727	35	shall	shall	AUX
ftr-434	1727	36	not	not	PART
ftr-434	1727	37	exceed	exceed	VERB
ftr-434	1727	38	the	the	DET
ftr-434	1727	39	artistic	artistic	ADJ
ftr-434	1727	40	adjusted	adjust	VERB
ftr-434	1727	41	gross	gross	ADJ
ftr-434	1727	42	income	income	NOUN
ftr-434	1727	43	of	of	ADP
ftr-434	1727	44	the	the	DET
ftr-434	1727	45	taxpayer	taxpayer	NOUN
ftr-434	1727	46	for	for	ADP
ftr-434	1727	47	such	such	ADJ
ftr-434	1727	48	taxable	taxable	ADJ
ftr-434	1727	49	year	year	NOUN
ftr-434	1727	50	,	,	PUNCT
ftr-434	1727	51	and	and	CCONJ
ftr-434	1727	52	`	`	PUNCT
ftr-434	1727	53	(	(	PUNCT
ftr-434	1727	54	ii	ii	NOUN
ftr-434	1727	55	)	)	PUNCT
ftr-434	1727	56	shall	shall	AUX
ftr-434	1727	57	not	not	PART
ftr-434	1727	58	be	be	AUX
ftr-434	1727	59	taken	take	VERB
ftr-434	1727	60	into	into	ADP
ftr-434	1727	61	account	account	NOUN
ftr-434	1727	62	in	in	ADP
ftr-434	1727	63	determining	determine	VERB
ftr-434	1727	64	the	the	DET
ftr-434	1727	65	amount	amount	NOUN
ftr-434	1727	66	which	which	PRON
ftr-434	1727	67	may	may	AUX
ftr-434	1727	68	be	be	AUX
ftr-434	1727	69	carried	carry	VERB
ftr-434	1727	70	from	from	ADP
ftr-434	1727	71	such	such	ADJ
ftr-434	1727	72	taxable	taxable	ADJ
ftr-434	1727	73	year	year	NOUN
ftr-434	1727	74	under	under	ADP
ftr-434	1727	75	subsection	subsection	NOUN
ftr-434	1727	76	(	(	PUNCT
ftr-434	1727	77	d	d	NOUN
ftr-434	1727	78	)	)	PUNCT
ftr-434	1727	79	.	.	PUNCT
ftr-434	1728	1	`	`	PUNCT
ftr-434	1728	2	(	(	PUNCT
ftr-434	1728	3	d	d	X
ftr-434	1728	4	)	)	PUNCT
ftr-434	1728	5	artistic	artistic	ADJ
ftr-434	1728	6	adjusted	adjust	VERB
ftr-434	1728	7	gross	gross	ADJ
ftr-434	1728	8	incomefor	incomefor	ADJ
ftr-434	1728	9	purposes	purpose	NOUN
ftr-434	1728	10	of	of	ADP
ftr-434	1728	11	this	this	DET
ftr-434	1728	12	paragraph	paragraph	NOUN
ftr-434	1728	13	subparagraphs	subparagraph	NOUN
ftr-434	1728	14	(	(	PUNCT
ftr-434	1728	15	b	b	NOUN
ftr-434	1728	16	)	)	PUNCT
ftr-434	1728	17	and	and	CCONJ
ftr-434	1728	18	(	(	PUNCT
ftr-434	1728	19	c	c	NOUN
ftr-434	1728	20	)	)	PUNCT
ftr-434	1728	21	,	,	PUNCT
ftr-434	1728	22	the	the	DET
ftr-434	1728	23	term	term	NOUN
ftr-434	1728	24	`	`	PUNCT
ftr-434	1728	25	artistic	artistic	ADJ
ftr-434	1728	26	adjusted	adjust	VERB
ftr-434	1728	27	gross	gross	ADJ
ftr-434	1728	28	income	income	NOUN
ftr-434	1728	29	'	'	PUNCT
ftr-434	1728	30	means	mean	VERB
ftr-434	1728	31	that	that	SCONJ
ftr-434	1728	32	portion	portion	NOUN
ftr-434	1728	33	of	of	ADP
ftr-434	1728	34	the	the	DET
ftr-434	1728	35	adjusted	adjust	VERB
ftr-434	1728	36	gross	gross	ADJ
ftr-434	1728	37	income	income	NOUN
ftr-434	1728	38	of	of	ADP
ftr-434	1728	39	the	the	DET
ftr-434	1728	40	taxpayer	taxpayer	NOUN
ftr-434	1728	41	for	for	ADP
ftr-434	1728	42	the	the	DET
ftr-434	1728	43	taxable	taxable	ADJ
ftr-434	1728	44	year	year	NOUN
ftr-434	1728	45	attributable	attributable	ADJ
ftr-434	1728	46	to-`(i	to-`(i	NOUN
ftr-434	1728	47	)	)	PUNCT
ftr-434	1728	48	income	income	NOUN
ftr-434	1728	49	from	from	ADP
ftr-434	1728	50	the	the	DET
ftr-434	1728	51	sale	sale	NOUN
ftr-434	1728	52	or	or	CCONJ
ftr-434	1728	53	use	use	NOUN
ftr-434	1728	54	of	of	ADP
ftr-434	1728	55	property	property	NOUN
ftr-434	1728	56	created	create	VERB
ftr-434	1728	57	by	by	ADP
ftr-434	1728	58	the	the	DET
ftr-434	1728	59	personal	personal	ADJ
ftr-434	1728	60	efforts	effort	NOUN
ftr-434	1728	61	of	of	ADP
ftr-434	1728	62	the	the	DET
ftr-434	1728	63	taxpayer	taxpayer	NOUN
ftr-434	1728	64	which	which	PRON
ftr-434	1728	65	is	be	AUX
ftr-434	1728	66	of	of	ADP
ftr-434	1728	67	the	the	DET
ftr-434	1728	68	same	same	ADJ
ftr-434	1728	69	type	type	NOUN
ftr-434	1728	70	as	as	ADP
ftr-434	1728	71	the	the	DET
ftr-434	1728	72	donated	donate	VERB
ftr-434	1728	73	property	property	NOUN
ftr-434	1728	74	,	,	PUNCT
ftr-434	1728	75	and	and	CCONJ
ftr-434	1728	76	`	`	PUNCT
ftr-434	1728	77	(	(	PUNCT
ftr-434	1728	78	ii	ii	NOUN
ftr-434	1728	79	)	)	PUNCT
ftr-434	1728	80	income	income	NOUN
ftr-434	1728	81	from	from	ADP
ftr-434	1728	82	teaching	teach	VERB
ftr-434	1728	83	,	,	PUNCT
ftr-434	1728	84	lecturing	lecture	VERB
ftr-434	1728	85	,	,	PUNCT
ftr-434	1728	86	performing	performing	NOUN
ftr-434	1728	87	,	,	PUNCT
ftr-434	1728	88	or	or	CCONJ
ftr-434	1728	89	similar	similar	ADJ
ftr-434	1728	90	activity	activity	NOUN
ftr-434	1728	91	with	with	ADP
ftr-434	1728	92	respect	respect	NOUN
ftr-434	1728	93	to	to	ADP
ftr-434	1728	94	property	property	NOUN
ftr-434	1728	95	described	describe	VERB
ftr-434	1728	96	in	in	ADP
ftr-434	1728	97	clause	clause	NOUN
ftr-434	1728	98	(	(	PUNCT
ftr-434	1728	99	i	i	NOUN
ftr-434	1728	100	)	)	PUNCT
ftr-434	1728	101	.	.	PUNCT
ftr-434	1729	1	`	`	PUNCT
ftr-434	1729	2	(	(	PUNCT
ftr-434	1729	3	e	e	NOUN
ftr-434	1729	4	)	)	PUNCT
ftr-434	1729	5	paragraph	paragraph	NOUN
ftr-434	1729	6	not	not	PART
ftr-434	1729	7	to	to	PART
ftr-434	1729	8	apply	apply	VERB
ftr-434	1729	9	to	to	ADP
ftr-434	1729	10	certain	certain	ADJ
ftr-434	1729	11	contributionssubparagraph	contributionssubparagraph	NOUN
ftr-434	1729	12	(	(	PUNCT
ftr-434	1729	13	a	a	X
ftr-434	1729	14	)	)	PUNCT
ftr-434	1729	15	shall	shall	AUX
ftr-434	1729	16	not	not	PART
ftr-434	1729	17	apply	apply	VERB
ftr-434	1729	18	to	to	ADP
ftr-434	1729	19	any	any	DET
ftr-434	1729	20	charitable	charitable	ADJ
ftr-434	1729	21	contribution	contribution	NOUN
ftr-434	1729	22	of	of	ADP
ftr-434	1729	23	any	any	DET
ftr-434	1729	24	letter	letter	NOUN
ftr-434	1729	25	,	,	PUNCT
ftr-434	1729	26	memorandum	memorandum	NOUN
ftr-434	1729	27	,	,	PUNCT
ftr-434	1729	28	or	or	CCONJ
ftr-434	1729	29	similar	similar	ADJ
ftr-434	1729	30	property	property	NOUN
ftr-434	1729	31	which	which	PRON
ftr-434	1729	32	was	be	AUX
ftr-434	1729	33	written	write	VERB
ftr-434	1729	34	,	,	PUNCT
ftr-434	1729	35	prepared	prepare	VERB
ftr-434	1729	36	,	,	PUNCT
ftr-434	1729	37	or	or	CCONJ
ftr-434	1729	38	produced	produce	VERB
ftr-434	1729	39	by	by	ADP
ftr-434	1729	40	or	or	CCONJ
ftr-434	1729	41	for	for	ADP
ftr-434	1729	42	an	an	DET
ftr-434	1729	43	individual	individual	NOUN
ftr-434	1729	44	while	while	SCONJ
ftr-434	1729	45	the	the	DET
ftr-434	1729	46	individual	individual	NOUN
ftr-434	1729	47	is	be	AUX
ftr-434	1729	48	an	an	DET
ftr-434	1729	49	officer	officer	NOUN
ftr-434	1729	50	or	or	CCONJ
ftr-434	1729	51	620	620	NUM
ftr-434	1729	52	florida	florida	PROPN
ftr-434	1729	53	tax	tax	NOUN
ftr-434	1729	54	review	review	NOUN
ftr-434	1729	55	[	[	X
ftr-434	1729	56	vol.5:8	vol.5:8	VERB
ftr-434	1729	57	employee	employee	NOUN
ftr-434	1729	58	of	of	ADP
ftr-434	1729	59	any	any	DET
ftr-434	1729	60	person	person	NOUN
ftr-434	1729	61	(	(	PUNCT
ftr-434	1729	62	including	include	VERB
ftr-434	1729	63	any	any	DET
ftr-434	1729	64	government	government	NOUN
ftr-434	1729	65	agency	agency	NOUN
ftr-434	1729	66	or	or	CCONJ
ftr-434	1729	67	instrumentality	instrumentality	NOUN
ftr-434	1729	68	)	)	PUNCT
ftr-434	1729	69	unless	unless	SCONJ
ftr-434	1729	70	such	such	ADJ
ftr-434	1729	71	letter	letter	NOUN
ftr-434	1729	72	,	,	PUNCT
ftr-434	1729	73	memorandum	memorandum	NOUN
ftr-434	1729	74	,	,	PUNCT
ftr-434	1729	75	or	or	CCONJ
ftr-434	1729	76	similar	similar	ADJ
ftr-434	1729	77	property	property	NOUN
ftr-434	1729	78	is	be	AUX
ftr-434	1729	79	entirely	entirely	ADV
ftr-434	1729	80	personal	personal	ADJ
ftr-434	1729	81	.	.	PUNCT
ftr-434	1730	1	`	`	PUNCT
ftr-434	1730	2	(	(	PUNCT
ftr-434	1730	3	f	f	X
ftr-434	1730	4	)	)	PUNCT
ftr-434	1730	5	copyright	copyright	NOUN
ftr-434	1730	6	treated	treat	VERB
ftr-434	1730	7	as	as	ADP
ftr-434	1730	8	separate	separate	ADJ
ftr-434	1730	9	property	property	NOUN
ftr-434	1730	10	for	for	ADP
ftr-434	1730	11	partial	partial	ADJ
ftr-434	1730	12	interest	interest	NOUN
ftr-434	1730	13	rulein	rulein	ADJ
ftr-434	1730	14	the	the	DET
ftr-434	1730	15	case	case	NOUN
ftr-434	1730	16	of	of	ADP
ftr-434	1730	17	a	a	DET
ftr-434	1730	18	qualified	qualified	ADJ
ftr-434	1730	19	artistic	artistic	ADJ
ftr-434	1730	20	charitable	charitable	ADJ
ftr-434	1730	21	contribution	contribution	NOUN
ftr-434	1730	22	,	,	PUNCT
ftr-434	1730	23	the	the	DET
ftr-434	1730	24	tangible	tangible	ADJ
ftr-434	1730	25	literary	literary	ADJ
ftr-434	1730	26	,	,	PUNCT
ftr-434	1730	27	musical	musical	ADJ
ftr-434	1730	28	,	,	PUNCT
ftr-434	1730	29	artistic	artistic	ADJ
ftr-434	1730	30	,	,	PUNCT
ftr-434	1730	31	or	or	CCONJ
ftr-434	1730	32	scholarly	scholarly	ADJ
ftr-434	1730	33	composition	composition	NOUN
ftr-434	1730	34	,	,	PUNCT
ftr-434	1730	35	or	or	CCONJ
ftr-434	1730	36	similar	similar	ADJ
ftr-434	1730	37	property	property	NOUN
ftr-434	1730	38	and	and	CCONJ
ftr-434	1730	39	the	the	DET
ftr-434	1730	40	copyright	copyright	NOUN
ftr-434	1730	41	on	on	ADP
ftr-434	1730	42	such	such	ADJ
ftr-434	1730	43	work	work	NOUN
ftr-434	1730	44	shall	shall	AUX
ftr-434	1730	45	be	be	AUX
ftr-434	1730	46	treated	treat	VERB
ftr-434	1730	47	as	as	ADP
ftr-434	1730	48	separate	separate	ADJ
ftr-434	1730	49	properties	property	NOUN
ftr-434	1730	50	for	for	ADP
ftr-434	1730	51	purposes	purpose	NOUN
ftr-434	1730	52	of	of	ADP
ftr-434	1730	53	this	this	DET
ftr-434	1730	54	paragraph	paragraph	NOUN
ftr-434	1730	55	and	and	CCONJ
ftr-434	1730	56	subsection	subsection	NOUN
ftr-434	1730	57	(	(	PUNCT
ftr-434	1730	58	f)(3	f)(3	NOUN
ftr-434	1730	59	)	)	PUNCT
ftr-434	1730	60	.	.	PUNCT
ftr-434	1730	61	'	'	PUNCT
ftr-434	1730	62	.	.	PUNCT
ftr-434	1731	1	‘	'	PUNCT
ftr-434	1731	2	(	(	PUNCT
ftr-434	1731	3	g	g	NOUN
ftr-434	1731	4	)	)	PUNCT
ftr-434	1731	5	qualified	qualified	ADJ
ftr-434	1731	6	software	software	NOUN
ftr-434	1731	7	charitable	charitable	ADJ
ftr-434	1731	8	contribution	contribution	NOUN
ftr-434	1731	9	.	.	PUNCT
ftr-434	1732	1	for	for	ADP
ftr-434	1732	2	purposes	purpose	NOUN
ftr-434	1732	3	of	of	ADP
ftr-434	1732	4	this	this	DET
ftr-434	1732	5	paragraph	paragraph	NOUN
ftr-434	1732	6	,	,	PUNCT
ftr-434	1732	7	the	the	DET
ftr-434	1732	8	term	term	NOUN
ftr-434	1732	9	“	"	PUNCT
ftr-434	1732	10	qualified	qualified	ADJ
ftr-434	1732	11	software	software	NOUN
ftr-434	1732	12	charitable	charitable	ADJ
ftr-434	1732	13	contribution	contribution	NOUN
ftr-434	1732	14	”	"	PUNCT
ftr-434	1732	15	means	mean	VERB
ftr-434	1732	16	a	a	DET
ftr-434	1732	17	charitable	charitable	ADJ
ftr-434	1732	18	contribution	contribution	NOUN
ftr-434	1732	19	of	of	ADP
ftr-434	1732	20	all	all	DET
ftr-434	1732	21	patent	patent	NOUN
ftr-434	1732	22	and	and	CCONJ
ftr-434	1732	23	other	other	ADJ
ftr-434	1732	24	rights	right	NOUN
ftr-434	1732	25	relating	relate	VERB
ftr-434	1732	26	to	to	ADP
ftr-434	1732	27	computer	computer	NOUN
ftr-434	1732	28	software	software	NOUN
ftr-434	1732	29	,	,	PUNCT
ftr-434	1732	30	but	but	CCONJ
ftr-434	1732	31	only	only	ADV
ftr-434	1732	32	if	if	SCONJ
ftr-434	1732	33	—	—	PUNCT
ftr-434	1732	34	(	(	PUNCT
ftr-434	1732	35	i	i	NOUN
ftr-434	1732	36	)	)	PUNCT
ftr-434	1732	37	such	such	ADJ
ftr-434	1732	38	contribution	contribution	NOUN
ftr-434	1732	39	is	be	AUX
ftr-434	1732	40	made	make	VERB
ftr-434	1732	41	by	by	ADP
ftr-434	1732	42	an	an	DET
ftr-434	1732	43	individual	individual	NOUN
ftr-434	1732	44	who	who	PRON
ftr-434	1732	45	is	be	AUX
ftr-434	1732	46	not	not	PART
ftr-434	1732	47	regularly	regularly	ADV
ftr-434	1732	48	engaged	engage	VERB
ftr-434	1732	49	in	in	ADP
ftr-434	1732	50	the	the	DET
ftr-434	1732	51	trade	trade	NOUN
ftr-434	1732	52	or	or	CCONJ
ftr-434	1732	53	business	business	NOUN
ftr-434	1732	54	of	of	ADP
ftr-434	1732	55	developing	develop	VERB
ftr-434	1732	56	and	and	CCONJ
ftr-434	1732	57	selling	sell	VERB
ftr-434	1732	58	computer	computer	NOUN
ftr-434	1732	59	software	software	NOUN
ftr-434	1732	60	,	,	PUNCT
ftr-434	1732	61	and	and	CCONJ
ftr-434	1732	62	the	the	DET
ftr-434	1732	63	software	software	NOUN
ftr-434	1732	64	was	be	AUX
ftr-434	1732	65	created	create	VERB
ftr-434	1732	66	by	by	ADP
ftr-434	1732	67	the	the	DET
ftr-434	1732	68	personal	personal	ADJ
ftr-434	1732	69	efforts	effort	NOUN
ftr-434	1732	70	of	of	ADP
ftr-434	1732	71	the	the	DET
ftr-434	1732	72	taxpayer	taxpayer	NOUN
ftr-434	1732	73	making	make	VERB
ftr-434	1732	74	the	the	DET
ftr-434	1732	75	contribution	contribution	NOUN
ftr-434	1732	76	;	;	PUNCT
ftr-434	1732	77	(	(	PUNCT
ftr-434	1732	78	ii	ii	NOUN
ftr-434	1732	79	)	)	PUNCT
ftr-434	1732	80	one	one	NUM
ftr-434	1732	81	or	or	CCONJ
ftr-434	1732	82	more	more	ADJ
ftr-434	1732	83	features	feature	NOUN
ftr-434	1732	84	of	of	ADP
ftr-434	1732	85	the	the	DET
ftr-434	1732	86	computer	computer	NOUN
ftr-434	1732	87	software	software	NOUN
ftr-434	1732	88	contributed	contribute	VERB
ftr-434	1732	89	is	be	AUX
ftr-434	1732	90	eligible	eligible	ADJ
ftr-434	1732	91	for	for	ADP
ftr-434	1732	92	u.s	u.s	PROPN
ftr-434	1732	93	.	.	PROPN
ftr-434	1732	94	patent	patent	NOUN
ftr-434	1732	95	protection	protection	NOUN
ftr-434	1732	96	;	;	PUNCT
ftr-434	1732	97	(	(	PUNCT
ftr-434	1732	98	iii	iii	X
ftr-434	1732	99	)	)	PUNCT
ftr-434	1732	100	the	the	DET
ftr-434	1732	101	taxpayer-`(i	taxpayer-`(i	NOUN
ftr-434	1732	102	)	)	PUNCT
ftr-434	1732	103	has	have	AUX
ftr-434	1732	104	received	receive	VERB
ftr-434	1732	105	a	a	DET
ftr-434	1732	106	qualified	qualified	ADJ
ftr-434	1732	107	appraisal	appraisal	NOUN
ftr-434	1732	108	of	of	ADP
ftr-434	1732	109	the	the	DET
ftr-434	1732	110	fair	fair	ADJ
ftr-434	1732	111	market	market	NOUN
ftr-434	1732	112	value	value	NOUN
ftr-434	1732	113	of	of	ADP
ftr-434	1732	114	such	such	ADJ
ftr-434	1732	115	property	property	NOUN
ftr-434	1732	116	in	in	ADP
ftr-434	1732	117	accordance	accordance	NOUN
ftr-434	1732	118	with	with	ADP
ftr-434	1732	119	the	the	DET
ftr-434	1732	120	regulations	regulation	NOUN
ftr-434	1732	121	under	under	ADP
ftr-434	1732	122	this	this	DET
ftr-434	1732	123	section	section	NOUN
ftr-434	1732	124	,	,	PUNCT
ftr-434	1732	125	and	and	CCONJ
ftr-434	1732	126	`	`	PUNCT
ftr-434	1732	127	(	(	PUNCT
ftr-434	1732	128	ii	ii	NOUN
ftr-434	1732	129	)	)	PUNCT
ftr-434	1732	130	attaches	attach	VERB
ftr-434	1732	131	to	to	ADP
ftr-434	1732	132	the	the	DET
ftr-434	1732	133	taxpayer	taxpayer	NOUN
ftr-434	1732	134	's	's	PART
ftr-434	1732	135	income	income	NOUN
ftr-434	1732	136	tax	tax	NOUN
ftr-434	1732	137	return	return	NOUN
ftr-434	1732	138	for	for	ADP
ftr-434	1732	139	the	the	DET
ftr-434	1732	140	taxable	taxable	ADJ
ftr-434	1732	141	year	year	NOUN
ftr-434	1732	142	in	in	ADP
ftr-434	1732	143	which	which	PRON
ftr-434	1732	144	such	such	ADJ
ftr-434	1732	145	contribution	contribution	NOUN
ftr-434	1732	146	was	be	AUX
ftr-434	1732	147	made	make	VERB
ftr-434	1732	148	a	a	DET
ftr-434	1732	149	copy	copy	NOUN
ftr-434	1732	150	of	of	ADP
ftr-434	1732	151	such	such	ADJ
ftr-434	1732	152	appraisal	appraisal	NOUN
ftr-434	1732	153	;	;	PUNCT
ftr-434	1732	154	and	and	CCONJ
ftr-434	1732	155	`	`	PUNCT
ftr-434	1732	156	(	(	PUNCT
ftr-434	1732	157	iv	iv	X
ftr-434	1732	158	)	)	PUNCT
ftr-434	1732	159	the	the	DET
ftr-434	1732	160	donee	donee	NOUN
ftr-434	1732	161	is	be	AUX
ftr-434	1732	162	an	an	DET
ftr-434	1732	163	organization	organization	NOUN
ftr-434	1732	164	described	describe	VERB
ftr-434	1732	165	in	in	ADP
ftr-434	1732	166	subsection	subsection	NOUN
ftr-434	1732	167	(	(	PUNCT
ftr-434	1732	168	b)(1)(a	b)(1)(a	NOUN
ftr-434	1732	169	)	)	PUNCT
ftr-434	1732	170	,	,	PUNCT
ftr-434	1733	1	2002	2002	NUM
ftr-434	1733	2	]	]	PUNCT
ftr-434	1734	1	it	it	PRON
ftr-434	1734	2	does	do	AUX
ftr-434	1734	3	not	not	PART
ftr-434	1734	4	compute	compute	VERB
ftr-434	1734	5	621	621	NUM
ftr-434	1734	6	(	(	PUNCT
ftr-434	1734	7	b	b	NOUN
ftr-434	1734	8	)	)	PUNCT
ftr-434	1734	9	effective	effective	ADJ
ftr-434	1734	10	datethe	datethe	DET
ftr-434	1734	11	amendment	amendment	NOUN
ftr-434	1734	12	made	make	VERB
ftr-434	1734	13	by	by	ADP
ftr-434	1734	14	this	this	DET
ftr-434	1734	15	section	section	NOUN
ftr-434	1734	16	shall	shall	AUX
ftr-434	1734	17	apply	apply	VERB
ftr-434	1734	18	to	to	ADP
ftr-434	1734	19	contributions	contribution	NOUN
ftr-434	1734	20	made	make	VERB
ftr-434	1734	21	after	after	ADP
ftr-434	1734	22	the	the	DET
ftr-434	1734	23	date	date	NOUN
ftr-434	1734	24	of	of	ADP
ftr-434	1734	25	the	the	DET
ftr-434	1734	26	enactment	enactment	NOUN
ftr-434	1734	27	of	of	ADP
ftr-434	1734	28	this	this	DET
ftr-434	1734	29	act	act	NOUN
ftr-434	1734	30	in	in	ADP
ftr-434	1734	31	taxable	taxable	ADJ
ftr-434	1734	32	years	year	NOUN
ftr-434	1734	33	ending	end	VERB
ftr-434	1734	34	after	after	ADP
ftr-434	1734	35	such	such	ADJ
ftr-434	1734	36	date	date	NOUN
ftr-434	1734	37	.	.	PUNCT